Agenda packet, regular meeting, second session — Antioch City Council, January 14, 2025 (part 1 of 2)

ANNOTATED AGENDA
Antioch City Council

REGULAR MEETING
Including the Antioch City Council acting as
Housing Successor to the Antioch Development Agency/
Antioch Public Finance Authority

Date: Tuesday, January 14, 2025
Time: 5:00 P.M. – Closed Session
7:00 P.M. – Regular Meeting

Place: Council Chambers
200 ‘H’ Street
Antioch, CA 94509

City Council meetings are televised live on Comcast channel 24, AT&T U-verse channel 99, or live stream (at www.antiochca.gov). Please see the inside cover for detailed Speaker Rules.

PLEASE TURN OFF CELL PHONES BEFORE ENTERING COUNCIL CHAMBERS.

Ron Bernal, Mayor Melissa Rhodes, City Clerk
Louie Rocha, Mayor Pro Tem (District 2) Jorge R. Rojas, City Treasurer Tamisha Torres-Walker, Council Member District 1
Donald P. Freitas, Council Member District 3 Bessie Marie Scott, City Manager Monica E. Wilson, Council Member District 4 Thomas Lloyd Smith, City Attorney

ACCESSIBILITY: In accordance with the Americans with Disabilities Act and California law, it is the policy of the City of Antioch to offer its public programs, services and meetings in a manner that is readily accessible to everyone, including individuals with disabilities. If you are a person with a disability and require information or materials in an appropriate alternative format; or if you require any other accommodation, please contact the ADA Coordinator at the number or address below at least 72 hours prior to the meeting or when you desire to receive services. Advance notification within this guideline will enable the City to make reasonable arrangements to ensure accessibility. The City’s ADA Coordinator can be reached @ Phone: (925) 779-6950, and e-mail: [email protected].

ANTIOCH CITY COUNCIL -1- JANUARY 14, 2025

Notice of Availability of Reports
This agenda is a summary of the actions proposed to be taken by the City Council. For almost every agenda item, materials have been prepared by the City staff for the Council's consideration. These materials include staff reports which explain in detail the item before the Council and the reason for the recommendation. The materials may also include resolutions or ordinances which are proposed to be adopted. Unless otherwise noted, City Council actions include a determination that the California Environmental Quality Act (CEQA) does not apply. The Council meets regularly on the second and fourth Tuesdays of the month at 7:00 p.m., with Closed Sessions often occurring before or after the regular meeting. City Council Agendas, including Staff Reports are posted onto our City’s Website 72 hours before each Council Meeting. To be notified when the agenda packets are posted onto our City’s Website, simply click on this link: Notifications – City of Antioch, California (antiochca.gov) and enter your e-mail
address to subscribe. To view the agenda information, click on the following link: City Council – Cit y of Antioch, California (antiochca.gov) . Questions may be directed to the staff member who prepared the staff report, or to the City Clerk's Office, who will refer you to the appropriate person.

Notice of Opportunity to Address Council
The public has the opportunity to address the City Council on each agenda item. To address the Council, fill out a Speaker Request form and place in the Speaker Card Tray near the City Clerk before the meeting begins. This will enable us to call upon you to speak. Comments regarding matters not on this Agenda may be addressed during the "Public Comments" section. No one may speak more than once on an agenda item or during “Public Comments”. The Speaker Request forms are located at the entrance of the Council Chambers. Please see the Speaker Rules on the inside cover of this Agenda.

5:00 P.M. ROLL CALL – CLOSED SESSION – for Council Members – Council Member District 3 Freitas, Mayor Pro Tem (District 2) Rocha,
and Mayor Bernal [Council Members
District 1 Torres -Walker and District 4
Wilson – Absent]

PLEDGE OF ALLEGIANCE

PUBLIC COMMENTS for Closed Session – None

CLOSED SESSION:

1) CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION, Significant exposure to litigation pursuant to California Government Code section 54956.9(d)(2): One Case.

No reportable action

2) CONFERENCE WITH LABOR NEGOTIATORS – This Closed Session with the City’s Labor Negotiators is authorized by California Government Code section 54957.6; City designated representatives: Human Resources Director Ana Cortez and Parks and Recreation Director Brad Helfenberger; Employee organization: Antioch Public Works Employees Association (APWEA) Bargaining Unit.

Direction provided to Human Resources Director

ANTIOCH CITY COUNCIL -2- JANUARY 14, 2025

CLOSED SESSION – Continued

3) PUBLIC EMPLOYEE PERFORMANCE EVALUATION: CITY MANAGER.

This closed session is authorized pursuant to California Government Code section 54957(b)(1).

Direction provided to City Manager

4) PUBLIC EMPLOYEE PERFORMANCE EVALUATION: CITY ATTORNEY.

This closed session is authorized pursuant to California Government Code section 54957(b)(1).

Mayor reported, direction provided to staff

5) PUBLIC EMPLOYMENT – TITLE: CHIEF OF POLICE, ANTIOCH POLICE DEPARTMENT. This closed session is authorized pursuant to California Government Code section 54957(b)(1).

No reportable action

5:03
P.M. MOTIONED TO ADJOURN TO CLOSED SESSION

7:04 P.M. ROLL CALL – REGULAR MEETING – for City / City Council Members acting as Housing Successor to the Antioch Development Agency
/Antioch Public Financing Authority – Council
Member District 3 Freitas, Mayor Pro Tem
(District 2) Rocha, and Mayor Bernal [Council
Members District 1 Torres- Walker and District
4 Wilson – Absent]

PLEDGE OF ALLEGIANCE

CITY ATTORNEY TO REPORT OUT ON CLOSED SESSION

1. PROCLAMATIONS

• Honoring Dr. Martin Luther King, Jr. Day, January 20, 2025 • In Honor of Ray Yaker, Antioch Lifetime Veteran of the Year 2024-2025 • In Honor of Dave Despain, Antioch Veteran of the Year 2024-2025 Approved, 3/0
Recommended Action: It is recommended that the City Council approve the proclamations.

2. ANNOUNCEMENTS OF CIVIC AND COMMUNITY EVENTS

• DR. MARTIN LUTHER KING JR. – DAY OF SERVICE, January 20, 2025

ANTIOCH CITY COUNCIL -3- JANUARY 14, 2025

3. ANNOUNCEMENTS OF BOARD AND COMMISSION OPENINGS

 PLANNING COMMISSION
 BOARD OF ADMINISTRATIVE APPEALS
 SALES TAX CITIZENS’ OVERSIGHT COMMITTEE

PUBLIC COMMENTS – Members of the public may comment only on unagendized items.

The public may comment on agendized items when they come up on this Agenda.

CITY COUNCIL COMMITTEE REPORTS/COMMUNICATIONS

MAYOR’S COMMENTS

4. PRESENTATIONS – Antioch Police Department Police Chief Recruitment Presentation

– “What a Year It’s Been – Celebrating Our Year 2024”
Parks and Recreation Video Presentation

5. CONSENT CALENDAR for City /City Council Members acting as Housing Successor to the Antioch Development Agency

A. APPROVAL OF COUNCIL MEETING MINUTES FOR NOVEMBER 26, 2024 Approved, 3/0
Recommended Action: It is recommended that the City Council approve the Meeting Minutes.

B. APPROVAL OF COUNCIL MEETING MINUTES FOR DECEMBER 10, 2024 Approved, 3/0
Recommended Action: It is recommended that the City Council approve the Meeting Minutes.

C. APPROVAL OF SPECIAL MEETING/CLOSED SESSION MINUTES FOR DECEMBER 11, 2024
Approved, 3/0
Recommended Action: It is recommended that the City Council approve the Special Meeting/Closed Session minutes.

D. APPROVAL OF SPECIAL MEETING/CLOSED SESSION MINUTES FOR DECEMBER 19, 2024
Approved, 3/0
Recommended Action: It is recommended that the City Council approve the Special Meeting/Closed Session minutes.

ANTIOCH CITY COUNCIL -4- JANUARY 14, 2025

CONSENT CALENDAR for City /City Council Members acting as Housing Successor to the Antioch Development Agency – Continued

E. APPROVAL OF COUNCIL WARRANTS
Approved, 3/0
Recommended Action: It is recommended that the City Council approve the warrants.

F. APPROVAL OF HOUSING SUCCESSOR WARRANTS
Approved, 3/0
Recommended Action: It is recommended that the City Council approve the warrants.

G. ACCEPTANCE OF WORK AND NOTICE OF COMPLETION FOR THE HILLCREST AND DONLON BOOSTER PUMPING STATION IMPROVEMENTS (P.W. 477-BP2) Reso No. 2025/01 adopted, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution accepting work and authorizing the City Manager or designee to file a Notice of Completion for the Hillcrest and Donlon Booster Pumping Station Improvements.

H. APPROVAL OF HEIDORN RANCH ROAD OFFSITE IMPROVEMENTS, SUBDIVISION 9567 (TRI POINTE HOMES HOLDINGS) (P.W. 697-4)
Reso No. 2025/02 adopted, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution accepting completed improvements and authorizing the City Manager or designee to file a Notice of Completion for Heidorn Ranch Road improvements included within the Promenade Phase 4 Offsite Infrastructure Improvement Plans, constructed by Tri Pointe Homes.

I. RESOLUTION APPROVING THE C.3 BASIN AND TRA ILS SOUTH OF SAND CREEK

ROAD, HEIDORN RANCH ROAD AND SAND CREEK ROAD INTERSECTION AND SAND CREEK ROAD OFFSITE IMPROVEMENTS, SUBDIVISION 9569 (TRI POINTE HOMES HOLDINGS) (P.W. 697-6)
Reso No. 2025/03 adopted, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution accepting completed improvements and authorizing the City Manager or designee to file a Notice of Completion for the C.3 basin and trails south of Sand Creek Road, Heidorn Ranch Road and Sand Creek Road intersection and Sand Creek Road
improvements included within the Promenade Phase 6 Offsite Infrastructure Improvement Plans, constructed by Tri Pointe Homes.

ANTIOCH CITY COUNCIL -5- JANUARY 14, 2025

CONSENT CALENDAR for City /City Council Members acting as Housing Successor to the Antioch Development Agency – Continued

J. RESOLUTION TO ACCEPT A QUITCLAIM DEED TO THE CITY OF ANTIOCH CONVEYING LOT “9” FOR THE PROMENADE LARGE LOT FINAL MAP, VINEYARDS AT SAND CREEK (TRACT #9390) AND PARCEL “D” FOR THE PROMENADE, PHASE 4, VINEYARDS AT SAND CREEK SUBDIVISION (TRACT #9567)
Reso No. 2025/04 adopted, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution to accept a quitclaim deed to the City of Antioch conveying Lot “9” for the Promenade Large Lot Final Map, Vineyards at Sand Creek (Tract #9390) and Parcel “D” for the Promenade Phase 4
Vineyards at Sand Creek Subdivision (Tract #9567).

K. PROGRAM SUPPLEMENT AGREEMENT FOR THE TRAFFIC SIGNAL SYSTEM UPGRADES AT VARIOUS LOCATIONS PROJECT (P.W. 636-11)
Reso No. 2025/05 adopted, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution:

1) Authorizing the City Manager or designee to execute the Program Supplement Agreement No. HSIPL-5038(028) for the Traffic Signal System Upgrades at Various Locations; and

2) Authorizing the City Manager or designee to execute all Master Agreements, Fund Exchange Agreements, Program
Supplemental Agreements, Fund Transfer Agreements, and
any amendments thereto with the California Department of Transportation in a form approved by the City Attorney.

L. AWARD OF A CONSULTANT SERVICES AGREEMENT TO CAROLLO ENGINEERS, INC.

FOR THE EMERGENCY RESPONSE PLAN (ERP) AND RISK RESILIENCE ASSESSMENT (RRA) IN THE AMOUNT OF $135,000 (P.W. 340-16) Reso No. 2025/06 adopted, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution:

1) Awarding a Consultant Services Agreement to Carollo
Engineers, Inc. for the Emergency Response Plan and Risk Resilience Assessment in the amount not to exceed $135,000; and

2) Authorizing the City Manager to execute the agreement with Carollo Engineers, Inc. in a form approved by the City Attorney.

ANTIOCH CITY COUNCIL -6- JANUARY 14, 2025

COUNCIL MEMBER FREITAS MADE A MOTION TO SUSPEND THE RULES AND MOVE REGULAR AGENDA ITEM #10 TO BE HEARD AS THE NEXT ORDER OF BUSINESS; APPROVED 3/0

10. RESOLUTION APPROVING THE CONSULTING SERVICES AGREEMENT BETWEEN

THE CITY OF ANTIOCH AND WBA CONSULTING & INVESTIGATIVE SERVICES IN AN AMOUNT NOT TO EXCEED $225,000, AUTHORIZING THE CITY MANAGER OR

DESIGNEE TO EXECUTE THE CONSULTANT SERVICES AGREEMENT AND MAKE

THE NECESSARY BUDGET ADJUSTMENT
Reso No. 2025/07 adopted, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution to:

1) Approve the Consulting Services Agreement between the City of Antioch and WBA Consulting & Investigative Services in an Amount Not to Exceed $225,000 for a term ending June 30, 2025, with a one-time extension for an additional six (6) months for the same terms;

2) Authorize the City Manager or designee to execute the Consulting Services Agreement between the City of Antioch and WBA Consulting & Investigative Services in a form
approved by the City Manager and City Attorney; and

3) Authorize the City Manager to make the necessary fiscal year 2025 budget adjustment.

PUBLIC HEARING

6. PROPOSED UPDATE TO THE MASTER FEE SCHEDULE FOR CARRY CONCEALED

WEAPON (CCW) LICENSES
Reso No. 2025/08 adopted, 3/0
Recommended Action: It is recommended that the City Council adopt a r esolution approving an amend ment to the Master Fee schedule for Carry Concealed Weapon (CCW) licenses.

ANTIOCH CITY COUNCIL -7- JANUARY 14, 2025

COUNCIL REGULAR/ANTIOCH PUBLIC FINANCING AUTHORITY AGENDA

7. RECEIVE REPORT ON UTILITY REVENUE REQUIREMENTS AND ADOPT

RESOLUTION SETTING PUBLIC HEARING FOR WATER CHARGE INCREASES FOR MARCH 11, 2025, AND AUTHORIZING DISTRIBUTION OF PROPOSITION 218 NOTICES (P.W. 362-9)
Reso No. 2025/09 adopted, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution setting a Public Hearing on proposed Water Service Charge adjustments and authorize the distribution of Proposition 218 notices addressing proposed adjustments and notifying owners of the public hearing on this issue.

10:50
P.M. MAYOR BERNAL REQUESTED A MOTION TO EXTEND THE MEETING.

COUNCIL MEMBER FREITAS MADE A MOTION TO EXTEND THE MEETING TO 12:00AM; APPROVED 3/0

8. ANTIOCH PUBLIC FINANCING AUTHORITY – BASIC FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR’S REPORT FOR THE YEAR ENDED JUNE 30, 2024 Received and filed, 3/0
Recommended Action: It is recommended that the Board of the Antioch Public Financing Authority receive and file the Antioch Public Financing Authority – Basic Financial Statements and Independent Auditor’s Report for the Year Ended June 30, 2024.

9. CITY OF ANTIOCH ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Received and filed, 3/0
Recommended Action: It is recommended that the City Council receive and file the City of Antioch Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2024, inclusive of the City of Antioch Single Audit Reports for the Fiscal Year Ended June 30, 2024.

ANTIOCH CITY COUNCIL -8- JANUARY 14, 2025

COUNCIL REGULAR/ANTIOCH PUBLIC FINANCING AUTHORITY AGENDA – Continued

11. EMERGENCY STAFFING FOR THE FINANCE DEPARTMENT, HUMAN RESOURCES

DEPARTMENT, OFFICE OF THE CITY MANAGER, OFFICE OF THE CITY CLERK AND

CONVERSION OF COMPUTER TECHNICIAN IN INFORMATION SERVICES Tabled to the next meeting, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution approving the following:

1) Emergency staffing allocation of a Payroll Specialist;

2) Emergency staffing allocation of a Human Resources
Manager;

3) Emergency staffing allocation of a Human Resources Analyst;

4) Emergency staffing allocation of a Public Records Coordinator;

5) Emergency staffing allocation of an Assistant to the City Manager;

6) Conversion of a Computer Technician to Administrative Assistant in Information Services; and

7) Authorizing the City Manager to make the necessary budget adjustments.

PUBLIC COMMENTS

STAFF COMMUNICATIONS

COUNCIL COMMUNICATIONS AND FUTURE AGENDA ITEMS – Council Members report out various activities and any Council Member may place an item for discussion and direction on a future agenda. Timing determined by Mayor and City Manager – no longer than 90 days.

MOTION TO ADJOURN – After Council Communications and Future Agenda Items, the Mayor will make a motion to adjourn the meeting. A second motion is required, and then a majority vote is required to adjourn the meeting.

Motioned to adjourn meeting at 11:27 p.m., 3/0

ANNOTATED AGENDA
Antioch City Council

REGULAR MEETING
Including the Antioch City Council acting as
Housing Successor to the Antioch Development Agency/
Antioch Public Finance Authority

Date: Tuesday, January 14, 2025
Time: 5:00 P.M. – Closed Session
7:00 P.M. – Regular Meeting

Place: Council Chambers
200 ‘H’ Street
Antioch, CA 94509

City Council meetings are televised live on Comcast channel 24, AT&T U-verse channel 99, or live stream (at www.antiochca.gov). Please see the inside cover for detailed Speaker Rules.

PLEASE TURN OFF CELL PHONES BEFORE ENTERING COUNCIL CHAMBERS.

ANTIOCH CITY COUNCIL -1- JANUARY 14, 2025

Notice of Availability of Reports
This agenda is a summary of the actions proposed to be taken by the City Council. For almost every agenda item, materials have been prepared by the City staff for the Council's consideration. These materials include staff reports which explain in detail the item before the Council and the reason for the recommendation. The materials may also include resolutions or ordinances which are proposed to be adopted. Unless otherwise noted, City Council actions include a determination that the California Environmental Quality Act (CEQA) does not apply. The Council meets regularly on the second and fourth Tuesdays of the month at 7:00 p.m., with Closed Sessions often occurring before or after the regular meeting. City Council Agendas, including Staff Reports are posted onto our City’s Website 72 hours before each Council Meeting. To be notified when the agenda packets are posted onto our City’s Website, simply click on this link: Notifications – City of Antioch, California (antiochca.gov) and enter your e- mail address to subscribe. To view the agenda information, click on the following link: City Council – City of Antioch, California (antiochca.gov) . Questions may be directed to the staff member who prepared the staff report, or to the City Clerk's Office, who will refer you to the appropriate person.

5:00
P.M. ROLL CALL – CLOSED SESSION – for Council Members – Council Member District 3 Freitas, Mayor Pro Tem (District 2) Rocha,
and Mayor Bernal [Council Members
District 1 Torres -Walker and District 4
Wilson – Absent]

PLEDGE OF ALLEGIANCE

PUBLIC COMMENTS for Closed Session – None

CLOSED SESSION:

1) CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION, Significant exposure to litigation pursuant to California Government Code section 54956.9(d)(2): One Case.

No reportable action

Direction provided to Human Resources Director

ANTIOCH CITY COUNCIL -2- JANUARY 14, 2025

CLOSED SESSION – Continued

3) PUBLIC EMPLOYEE PERFORMANCE EVALUATION: CITY MANAGER.

This closed session is authorized pursuant to California Government Code section 54957(b)(1).

Direction provided to City Manager

4) PUBLIC EMPLOYEE PERFORMANCE EVALUATION: CITY ATTORNEY.

This closed session is authorized pursuant to California Government Code section 54957(b)(1).

Mayor reported, direction provided to staff

5) PUBLIC EMPLOYMENT – TITLE: CHIEF OF POLICE, ANTIOCH POLICE DEPARTMENT. This closed session is authorized pursuant to California Government Code section 54957(b)(1).

No reportable action

5:03
P.M. MOTIONED TO ADJOURN TO CLOSED SESSION

7:04
P.M. ROLL CALL – REGULAR MEETING – for City / City Council Members acting as Housing Successor to the Antioch Development Agency
/Antioch Public Financing Authority – Council
Member District 3 Freitas, Mayor Pro Tem
(District 2) Rocha, and Mayor Bernal [Council
Members District 1 Torres- Walker and District
4 Wilson – Absent]

PLEDGE OF ALLEGIANCE

CITY ATTORNEY TO REPORT OUT ON CLOSED SESSION

1. PROCLAMATIONS

2. ANNOUNCEMENTS OF CIVIC AND COMMUNITY EVENTS

• DR. MARTIN LUTHER KING JR. – DAY OF SERVICE, January 20, 2025

ANTIOCH CITY COUNCIL -3- JANUARY 14, 2025

3. ANNOUNCEMENTS OF BOARD AND COMMISSION OPENINGS

 PLANNING COMMISSION
 BOARD OF ADMINISTRATIVE APPEALS
 SALES TAX CITIZENS’ OVERSIGHT COMMITTEE

PUBLIC COMMENTS – Members of the public may comment only on unagendized items.

The public may comment on agendized items when they come up on this Agenda.

CITY COUNCIL COMMITTEE REPORTS/COMMUNICATIONS

MAYOR’S COMMENTS

4. PRESENTATIONS – Antioch Police Department Police Chief Recruitment Presentation

– “What a Year It’s Been – Celebrating Our Year 2024”
Parks and Recreation Video Presentation

5. CONSENT CALENDAR for City /City Council Members acting as Housing Successor to the Antioch Development Agency

A. APPROVAL OF COUNCIL MEETING MINUTES FOR NOVEMBER 26, 2024 Approved, 3/0
Recommended Action: It is recommended that the City Council approve the Meeting Minutes.

B. APPROVAL OF COUNCIL MEETING MINUTES FOR DECEMBER 10, 2024 Approved, 3/0
Recommended Action: It is recommended that the City Council approve the Meeting Minutes.

ANTIOCH CITY COUNCIL -4- JANUARY 14, 2025

CONSENT CALENDAR for City /City Council Members acting as Housing Successor to the Antioch Development Agency – Continued

E. APPROVAL OF COUNCIL WARRANTS
Approved, 3/0
Recommended Action: It is recommended that the City Council approve the warrants.

F. APPROVAL OF HOUSING SUCCESSOR WARRANTS
Approved, 3/0
Recommended Action: It is recommended that the City Council approve the warrants.

I. RESOLUTION APPROVING THE C.3 BASIN AND TRA ILS SOUTH OF SAND CREEK

ANTIOCH CITY COUNCIL -5- JANUARY 14, 2025

CONSENT CALENDAR for City /City Council Members acting as Housing Successor to the Antioch Development Agency – Continued

1) Authorizing the City Manager or designee to execute the Program Supplement Agreement No. HSIPL-5038(028) for the Traffic Signal System Upgrades at Various Locations; and

L. AWARD OF A CONSULTANT SERVICES AGREEMENT TO CAROLLO ENGINEERS, INC.

1) Awarding a Consultant Services Agreement to Carollo
Engineers, Inc. for the Emergency Response Plan and Risk Resilience Assessment in the amount not to exceed $135,000; and

2) Authorizing the City Manager to execute the agreement with Carollo Engineers, Inc. in a form approved by the City Attorney.

ANTIOCH CITY COUNCIL -6- JANUARY 14, 2025

COUNCIL MEMBER FREITAS MADE A MOTION TO SUSPEND THE RULES AND MOVE REGULAR AGENDA ITEM #10 TO BE HEARD AS THE NEXT ORDER OF BUSINESS; APPROVED 3/0

10. RESOLUTION APPROVING THE CONSULTING SERVICES AGREEMENT BETWEEN

THE CITY OF ANTIOCH AND WBA CONSULTING & INVESTIGATIVE SERVICES IN AN AMOUNT NOT TO EXCEED $225,000, AUTHORIZING THE CITY MANAGER OR

DESIGNEE TO EXECUTE THE CONSULTANT SERVICES AGREEMENT AND MAKE

THE NECESSARY BUDGET ADJUSTMENT
Reso No. 2025/07 adopted, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution to:

3) Authorize the City Manager to make the necessary fiscal year 2025 budget adjustment.

PUBLIC HEARING

6. PROPOSED UPDATE TO THE MASTER FEE SCHEDULE FOR CARRY CONCEALED

WEAPON (CCW) LICENSES
Reso No. 2025/08 adopted, 3/0
Recommended Action: It is recommended that the City Council a dopt a r esolution approving an amend ment to the Master Fee schedule for Carry Concealed Weapon (CCW) licenses.

ANTIOCH CITY COUNCIL -7- JANUARY 14, 2025

COUNCIL REGULAR/ANTIOCH PUBLIC FINANCING AUTHORITY AGENDA

7. RECEIVE REPORT ON UTILITY REVENUE REQUIREMENTS AND ADOPT

10:50
P.M. MAYOR BERNAL REQUESTED A MOTION TO EXTEND THE MEETING.

COUNCIL MEMBER FREITAS MADE A MOTION TO EXTEND THE MEETING TO 12:00AM; APPROVED 3/0

STAFF REPORT

ANTIOCH CITY COUNCIL -8- JANUARY 14, 2025

COUNCIL REGULAR/ANTIOCH PUBLIC FINANCING AUTHORITY AGENDA – Continued

11. EMERGENCY STAFFING FOR THE FINANCE DEPARTMENT, HUMAN RESOURCES

DEPARTMENT, OFFICE OF THE CITY MANAGER, OFFICE OF THE CITY CLERK AND

CONVERSION OF COMPUTER TECHNICIAN IN INFORMATION SERVICES Tabled to the next meeting, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution approving the following:

1) Emergency staffing allocation of a Payroll Specialist;

2) Emergency staffing allocation of a Human Resources
Manager;

3) Emergency staffing allocation of a Human Resources Analyst;

4) Emergency staffing allocation of a Public Records Coordinator;

5) Emergency staffing allocation of an Assistant to the City Manager;

6) Conversion of a Computer Technician to Administrative Assistant in Information Services; and

7) Authorizing the City Manager to make the necessary budget adjustments.

PUBLIC COMMENTS

STAFF COMMUNICATIONS

Motioned to adjourn meeting at 11:27 p.m., 3/0

PROCLAMATION HONORING
DR. MARTIN LUTHER KING, JR. DAY
JANUARY 20, 2025

WHEREAS, Dr. Martin Luther King, Jr. taught us that we are ultimately measured not by where we stand in moments of comfort and convenience, but by the stand taken during times of challenge and controversy;

WHEREAS, Dr. Martin Luther King, Jr.’s legacy reminds us that moral leadership does not require a person to be in elected office or hold a position of power. Instead, exercising moral authority requires the will to do the right thing;

WHEREAS, Dr. King helped transform how our country saw itself and its future, providing a framework for how each of us can shape the future and working toward something better;

WHEREAS, The King Center has declared their theme for 2025 is ‘Mission Possible:

Protecting Freedom, Justice, and Democracy in the Spirit of Nonviolence365′. This theme defines the 2025 King Holiday Observance events and programming while serving as a compass for all the work accomplished this upcoming calendar year and beyond; and

WHEREAS, Antioch’s Recreation Department has planned for Martin Luther King Jr.

Day to spend “a day on, not a day off,” encouraging all Americans to volunteer to improve their communities. Let’s work together to build a stronger Antioch! Participate on January 20, 2025, from 9:00 am-1:00 pm at the following Locations: Antioch Community Park, Antioch Senior Center, and Fremont Elementary School.

NOW, THEREFORE, I, RON BERNAL, Mayor of the City of Antioch, do hereby proclaim January 20, 2025, as “Dr. Martin Luther King, Jr. Day.” and call on all of us to gather strength from Dr. King’s legacy and use our moral authority to push for a more equitable city, state, society and world.

JANUARY 14, 2025

__________________________________
RON BERNAL, Mayor

1.01 01-14-25

IN HONOR OF

RAY YAKER
Antioch Lifetime Veteran of the Year 2024-2025

WHEREAS, Ray Yaker was born in May of 1947 in Fresno, California, to William and Martha Yaker, and graduated from Roosevelt High School in the spring of 1965;

WHEREAS, In January 1966, Ray Yaker enlisted in the United States Navy, where he completed training at BT 'A' School and was subsequently deployed on a West-Pac tour, including operations off the coast of Vietnam;

WHEREAS, During his service, in March 1967, while attempting to assist in the rescue of a downed pilot, Ray's ship sustained a direct hit from shore batteries, an event that profoundly impacted his life and service;

WHEREAS, Following this harrowing experience, Ray applied to the Underwater Demolition Team (UDT) and returned to San Diego for training at the Silver Strand, where an accident prevented him from completing the course, leading to his transfer to another ship, from which he honorably
completed his service in June 1968;

WHEREAS, Ray married in March 1969 and welcomed two children into his family, while pursuing a career that included various roles in Fresno and a significant tenure with PG&E after relocating to Winters, California;

WHEREAS, Ray's passion for service extended beyond his professional life; he became involved with the Make-A-Wish Foundation and later the American Legion, where he joined the Honor Guard and dedicated himself to volunteering for veterans and their families;

WHEREAS, As a member of the Veterans of Foreign Wars (VFW), Delta Veterans Group (DVG), and the American Legion, Ray has tirelessly worked to support service organizations and has been a steadfast advocate for recognizing and honoring veterans for their sacrifices; and

WHEREAS, Ray Yaker's commitment to community service and his unwavering dedication to veterans exemplify the spirit of patriotism and selflessness.

NOW, THEREFORE, I, RON BERNAL, Mayor of the City of Antioch, do hereby salute, commend and honor RAY YAKER for his dedication, commitment, and positive influence to our community and the Veterans in the City of Antioch.

JANUARY 14, 2025

__________________________________________
RON BERNAL, Mayor 1.02
01-14-25

IN HONOR OF

DAVE DESPAIN
Antioch Veteran of the Year 2024-2025

WHEREAS, Dave Despain was born in March of 1965 in Boulder, Colorado, and graduated from Niwot High School, Niwot, Colorado in 1983;

WHEREAS, In July 1983, Dave Despain enlisted in the United States Navy, where he completed Boot Camp in San Diego, transferring to Port Hueneme for Construction Mechanic training and certification and began his work as a Construction Mechanic in the Navy Seabees;

WHEREAS, After completion of Training, Dave’s first orders were to Adak Alaska, where he spent two years working in Public Works supporting the snow equipment, aircraft refuelers and construction equipment to support the anti-submarine warfare efforts during the cold war;

WHEREAS, After leaving Adak, he received orders to Navy Second Class Dive School in Coronado, eventually to be assigned to UCT 2 (Underwater Construction Team 2) in Port Hueneme;

WHEREAS, After this assignment, Dave transferred to NMCB 40 (Naval Mobile Construction Battalion) in Port Hueneme where he deployed to Yokosuka, Japan and then later to Rota Spain;

WHEREAS, In 1987, Dave received orders to Concord Naval Weapons station, which brought him to Antioch. Dave was released from Active Duty in 1992, and began a career with CALTRANS;

WHEREAS, In 1992, he enlisted in the Navy Reserves and joined CHB-3 (Cargo Handling Battalion) in Alameda. While assigned to CHB-3, they were tasked with mobilizing, storing, supplying Mobile Navy Hospitals around the world. This took him to Turkey, Norway, Korea, and Guam;

WHEREAS, Dave retired as a 1st Class Petty Officer in the United States Navy Seabees in August of 2006 and while in the reserves he joined the American Legion, Harding-Noia Post 161 in Antioch and he works with the American Legion, supporting youth programs by leading and sponsoring Cub Scout Pack 151 and Boy Scout Troop 151; and

WHEREAS, In 2019, Dave Despain became the Commander for Antioch’s American Legion Post 161, and is still serving as Commander.

NOW, THEREFORE, I, RON BERNAL, Mayor of the City of Antioch, do hereby salute, commend and honor DAVE DESPAIN for his dedication, commitment, and positive influence to our community and the Veterans in the City of Antioch.

JANUARY 14, 2025

__________________________________________
RON BERNAL, Mayor 1.03
01-14-25

MLK DAY OFMLK DAY OF

SERVICESERVICE

JOIN US FOR
“Life’s most persistent and urgent question is,
‘What are you doing for others?’”
--Dr. Martin Luther King Jr.

Montgomery, Alabama 1957
Senior Center
925-799-7074
ANTIOCHCA.GOV/

MLK-DAY
RECREATION@
ANTIOCHCA.GOV
Register Today
January 20, 2025
9:00AM-1:00PM
“a day on, not a day off,”
encouraging Americans
to volunteer to improve
their communities
Senior Center Day of
Engagement
Antioch Senior Center
Art Projects
Lunch Service
Senior-to-Senior
Antioch Community Park
Revitalization Project
Antioch Community Park
Bathroom & Concession
Stand Revitalization
Fremont Elementary School
Community Project
Fremont Elementary School
Landscaping
Lunch Area Revitalization
Painting
This Year’s Services
#2

BOARD / COMMISSION / COMMITTEE

VACANCY ANNOUNCEMENTS

Phone: (925) 779-7009 OFFICE OF THE CITY CLERK 200 H Street/P.O. Box 5007 [email protected] Antioch, CA. 94531-5007
https://bit.ly/COA-BC23 AntiochIsOpportunity.com
The City of Antioch urges residents to become involved in their local community! One way to do so is to serve on the various Boards, Commissions, and Committees. Any interested resident is encouraged to apply for the vacancies by 5:00 p.m. on the deadline below.

DEADLINE DATE: FRIDAY, JANUARY 17, 2025:
 BOARD OF ADMINISTRATIVE APPEALS
o Four (4) full-term vacancies, expiring March 2028

 PLANNING COMMISSION
o One (1) partial-term vacancy, expiring October 2025

 SALES TAX CITIZENS’ OVERSIGHT COMMITTEE
o One (1) full-term vacancy, expiring March 2028

To be considered for the vacancy position(s) listed above, please fill out an application available on the City’s website at https://bit.ly/COA-BC23. Printed applications are also available at Antioch City Hall, 200 H Street, Antioch, CA.

Please return the completed application by the deadline date listed above, by email to: [email protected].

You can also drop off the application (Attn: City Clerk), in the water billing drop-off box outside Antioch City Hall.

Your interest and desire to serve our community can make a difference. #3

BOARD OF ADMINISTRATIVE APPEALS
Four (4) vacancies, expiring March 2028
Deadline Date: By 5:00 p.m., January 17, 2025
The City of Antioch encourages residents to become involved in their local community .

One way to do so is to serve on various commissions, boards, and committees. Any interested resident is encouraged to apply.

Purpose:

The Board of Administrative Appeals hears appeals regarding administrative decisions by any official of the City dealing with Municipal Code Interpretations.

Board Seats:
• Five (5) Board Members, 4-year terms.
• One (1) Alternate Board Member, 2-year term.

Meetings:
• Held every first Thursday of every month at 3:00 p.m. in the City Council Chambers; or on other dates as needed.

Requirements:
• Must be a resident of the City of Antioch.
• Three (3) members shall have experience in building construction trades and/or training in the CA Code of Regulations.
• Board members are required to submit the Fair Political Practices Commission (FPPC) Form 700 (Statement of Economic Interests) upon assuming office, and every year thereafter.
• Board members are required to complete a 2-hour online AB1234 Ethics course within one year of their appointment.
• Newly appointed and reappointed Members are required to take an Oath of Office administered by the City Clerk.

To be considered for these volunteer position(s), a completed application must be emailed to: [email protected], or mailed /delivered to the Office of the City Clerk, by the deadline date listed above. Applications are available on the City’s website at:
https://bit.ly/COA-BC23, and at the City Clerk’s Office.

PLANNING COMMISSION
One (1) Vacancy, expiring October 2025
Deadline Date: By 5:00 p.m., January 17, 2025
The City of Antioch encourages residents to become involved in their local community .

One way to do so is to serve on various commissions, boards, and committees. Any interested resident is encouraged to apply.

Purpose:

The Planning Commission review and make recommendations to the City Council on the physical development of the City: all provisions of the General Plan, land use, and zoning as specified by the Zoning Code, and as set forth in the State Government Code and the California Environmental Quality Act (CEQA). The Commission also reviews site plans, architectural design, signs, or other exterior design features of new and remodeled buildings.

Commission Seats:
• Seven (7) Commission Members, 4-year terms.

Meetings:
• Held every first and third Wednesday of every month at 6:30 p.m. in the City Council Chambers; or on other dates as needed.

Requirements:
• Must be a resident of the City of Antioch.
• Members are subject to The Brown Act open meeting law. • Commissioners are required to submit the Fair Political Practices Commission (FPPC) Form 700 (Statement of Economic Interests) upon assuming office, and every year thereafter.
• Commissioners are required to complete a 2-hour online AB1234 Ethics course within one year of their appointment.
• Newly appointed and reappointed Members are required to take an Oath of Office administered by the City Clerk.

SALES TAX CITIZENS’ OVERSIGHT COMMITTEE
One (1) vacancy, expiring March 2028
Deadline Date: By 5:00 p.m., January 17, 2025
The City of Antioch encourages residents to become involved in their local community. One way to do so is to serve on various commissions, boards, and committees. Any interested resident is encouraged to apply.

Purpose:

The Sales Tax Citizens’ Oversight Committee shall review the expenditures and report publicly how the funds are being used to address the City Council’s stated priorities of maintaining Antioch’s fiscal stability, police patrols, 911 emergency response, youth violence prevention programs; ensuring water quality/safety; repairing streets; cleaning up parks/illegal du mping; restoring youth afterschool/summer programs; and other essential services. Each year, an independent auditor shall complete a public audit report of the revenue raised and its expenditure. The Committee’s review shall be completed in conjunction with the City’s budget process. The Committee’s report on its review, whether oral or written, shall be considered by the City Council at a public meeting before April 1 of each year. Any written report shall be a matter of public record.

Committee Seats:
• Seven (7) Members, 4-year terms.

Meetings:
• The Committee shall meet at least twice a year.

Requirements:
• Must be a resident of the City of Antioch.
• At least one member of the Committee shall have a financial, accounting or auditing background.
• Commissioners are required to submit the Fair Political Practices Commission (FP PC) Form 700 (Statement of Economic Interests) upon assuming office, and every year thereafter.
• Commissioners are required to complete a 2 -hour online AB1234 Ethics course within one year of their appointment.
• Newly appointed and reappointed Members are required to take an Oath of Office administered by the City Clerk.

To be considered for these volunteer position(s), a completed application must be emailed to:
[email protected], or mailed/delivered to the Office of the City Clerk, by the deadline date listed above. Applications are available on the City’s website at: https://bit.ly/COA-BC23, and at the City Clerk’s Office.

Lead Recruiter: Joe Gorton
Recruitment for Chief of Police
City of Antioch
Bob Hall & Associates
Executive Recruiters
www.bobhallandassociates.com
#4.01
Antioch Police Chief Recruitment
Agenda
• Introduction of Recruitment Team
• Overview of the Recruitment Process
• Timeline
• Council Feedback on Ideal Police Chief Candidate

Antioch Police Chief Recruitment
Introduction of Recruitment Team
• Former City Manager
• Former Police Chief
• Advisory Committee on Mental Health Response in CCC.
• Master’s Degree in Organizational Development (USF)
Joe Gorton- Lead Recruiter (35 years Experience)
https://www.bobhallandassociates.com/joe
Antioch Police Chief Recruitment
Introduction of Recruitment Team
• Former Police Chief (Retired)
• Instructor at the Center of Criminal Justice at California State University, Long Beach
• Expert Witness
• Masters Degree in Public Administration
• Bachelor of Arts Degree in Criminology and Corrections Carl Charles (28 years experience)
https://www.bobhallandassociates.com/carl
Antioch Police Chief Recruitment
Introduction of Recruitment Team
• Former City Manager/HR Manager (Retired)
• PhD Political Science
• Adjunct Professor: College of Law and Public Service (Univ. LaVerne), Dept. of Political Science (CSF), School of Public Policy (USC) • Author: Jurisprudential Regimes: The Supreme Court, Civil Rights, and the Life Cycle of Judicial Doctrine, published in 2011 Dr. Marcella Marlowe (25+ years experience)
https://www.bobhallandassociates.com/marcella

Antioch Police Chief Recruitment
Introduction of Recruitment Team
• Former Police Chief (Retired)
• Presidents Committee on 21st Century Policing
• Ca. Attorney General’s Community Oriented Policing Subcommittee • Ca. Police Chiefs Association Homeless and Mental Health Working Group
• Masters Degree Organizational Leadership
Richard Twiss (32 years experience)
https://www.bobhallandassociates.com/rich

Antioch Police Chief Recruitment
Recruitment Process & Timeline
Community Engagement
• Solicit City Council Feedback on Ideal Candidate
• Hold Community-wide Feedback Forums (2 in person, 1 Online) • Solicit Stakeholder Feedback
Business Community
Youth & Schools
Faith-based Community
APOA
Other Stakeholders
Jan Feb March April May
Antioch Police Chief Recruitment
Recruitment Process & Timeline
Community Engagement & Recruitment
• Launch Nationwide Recruitment
• Conduct Online Community Survey
• Attend Community Forums for Additional Feedback in each Council District if Requested by Council Members
Jan Feb March April May
Antioch Police Chief Recruitment
Recruitment Process & Timeline
Candidate Screening
• Preliminary Screening Candidates
Candidate Resumes and Cover Letters will be Evaluated to Determine Experience and Education Most Closely Aligned to City’s Desired Qualifications Recruitment Team Will Conduct Screening Interviews with Candidates to Assess which Applicants Should be Moved Forward to the City’s Selection Process • Most Qualified Candidates Presented to the City for Consideration to Invited to Participate in the Interview Panels
Jan Feb March April May
Antioch Police Chief Recruitment
Recruitment Process & Timeline
City Selection Process
• Candidates Participate in Oral Assessment Panels
Professional Panel: Consisting Police Chiefs/City Managers Community Panel: Consisting of Community Members from Each District.

Staff Panel: Consisting of Leadership Team and other Key Staff Members Jan Feb March April May
Antioch Police Chief Recruitment
Recruitment Process & Timeline
Finalists
• Candidates Determined to be Most Aligned with the City’s Desired Qualifications will be Invited to an Initial Oral Interview with the City Manager and Additional Community Assessment
• If necessary, Finalists will Participate In a Final Interview with the City Manager • City Manager will Make the Hiring Decision
Jan Feb March April May
Antioch Police Chief Recruitment
Recruitment Process & Timeline
Chief is Selected
• City will Conduct Background Investigations and other HR Functions • New Chief Start Date will be Determined.

Jan Feb March April May
Antioch Police Chief Recruitment
City Council Feedback

PLEASE PROVIDE FEEDBACK FOR
• Ideal Police Chief Candidate
• Desired Experience & Qualifications
• Desired Leadership and Management Style
• Desired Community Engagement and Communication Style
• Police/Community Relations
• Collaboration and Partnerships
What a Year It’s Been
#4.02
1/14/25

1.1 K
+2
New Full Time Staff
New Followers
Celebrating
224.1%
+110
New Part-Time Staff
Online Auidience Reach
Our Year
2024
Thank YouTeam!
on Instagram
Grew by
compared to 2023
579
AquaticsCommunity ProgramsFacilities & MaintenanceMarketing & Social MediaSeniorsSpecial EventsSports & Fields 6 Total # of Interns
New Followers72
Thank YouFor CreatingExperiences
Total # of Events
We’ve BuiltMemories
Total # of volunteers
on Facebookincluding program events
163
Our Team
Now, Let’s Take a Look
At This Past Year
January
MLK Day of Service - January 15, 2024
Antioch Senior Center
February
Antioch Senior Center
Valentine’s Event - February 21, 2024
March
3rd Annual Eggstravaganza & Rec Expo - March 30 , 2024 Antioch Water Park
Senior St. Patricks Day Event - March 15, 2024
Senior Bowling Trip - March 7, 2024
Delta Bowl
Antioch Senior Center
April
Keep Antioch Beautiful- April 20, 2024
Antioch Water Park
Senior Fashion Show - April 9, 2024
Antioch Senior Center

May
Water Park GA Opens - May 25, 2024
Preschool Butterfly Release - May 14, 2024
Antioch Community Center
Antioch Water Park
June
Youth Program Training: June 11-14, 2024
Junior Recreation Leader Program
Springboard Internship Program
Coyote Hills & Youth Sports Camp: June 17, 2024 - August 2, 2024 : J u n e 1 7 , 2 0 2 4 - J u ly 2 6 , 2 0 2 4

June
Juneteenth Celebration- June 16, 2024
Williamson Ranch Park
Senior Summer BBQ - June 21, 2024
Antioch Senior Center
Preschool Graduation - June 6, 2024
Antioch Community Center
July
Ice Cream Social - July 22, 2024
Antioch Senior Center
Outdoor Movie Nights
July 11, 18 & 25
Prewett Park Hillside
Water Park After Dark
July 5, 12, 19 & 26
Antioch Water Park
Fourth of July Celebration- July 4, 2024
Rivertown District
August
Summer Concert Series - August 8, 15 & 22
Prewett Park Hillside
3rd Annual Multicultural Festival -
August 10, 2024
Williamson Ranch Park
Carnival Celebration - August 30, 2024
Antioch Senior Center
Senior Resource Fair - September 13, 2024
Antioch Senior Center
September
Big Truck Day - September 19, 2024
Antioch Community Center
Coastal Cleanup - September 21, 2024
Antioch Water Park | Antioch Marina
Rhythms by the River - September 28, 2024
Rivertown District
October
36th Annual Kids Fishing Derby - October 12, 2024
Waldie Plaza | Antioch Fishing Pier
5th Annual Falloween - October 19, 2024
Antioch Water Park
Preschool Desk or Treat - October 30-31, 2024
Antioch Community Center
1st Arts & Rec Exhibit - October 5, 2024
Antioch Senior Center
Senior Halloween Celebration - October 31, 2024
Antioch Senior Center
November
3rd Annual Dia de Los Muertos- November 2, 2024
Antioch Senior Center
Preschool Friendsgiving - November 21, 2024
Antioch Community Center
Turkey Giveaway -
Antioch Senior Center
Echoes of Hawaii - November 13, 2024
Nick Rodriguez Theatre
December
Holiday Delites Celebration- December 7, 2024
Rivertown District
Preschool Holiday Showcase - December 12, 2024
Antioch Community Center
Staff Holiday Party - December 19, 2024
Antioch Community Center
Thank you for coming in on weekends.

Thank you for staying late into the evenings.

Thank you for keeping our facilities clean.

Thank you for working holidays.

Thank you for dealing with difficulty situatuions.

Thank you for making our community welcoming.

Thank you for coming in on the days it’s hard to get out of bed.

Thank you for being leaders and mentors to our young participants.

Thank you for being loving and inclusive for our senior community.

Thank you for providing resources to people in need.

Thank you for treating everyone with kindness.

Thank you for fostering joy in our community.

AND
Thank you for doing that thing no one noticed was you!
For Being Part Of
The Team Aquatics
Seniors
Marketing Sports
Community
Programs
Facilities
Special
Events

We Could Not Have
Done It Without
You
TRULY

Don’t Lose Sight

The Work You Do Has A
Positive Impact On Our
Community And We Don’t
Take That For Granted
Or You! :)
2025

CITY COUNCIL MEETING

Regular Meeting November 26, 2024
7:00 P.M. Council Chambers

6:00 P.M. - CLOSED SESSION

Mayor Hernandez -Thorpe called the Closed Session to order at 6:0 1 P.M., and City Clerk Householder called the roll.

Present: Council Members District 1 Torres -Walker, District 3 Ogorchock, Mayor Pro Tem (District 4) Wilson and Mayor Hernandez-Thorpe

Absent: Council Member District 2 Barbanica

PLEDGE OF ALLEGIANCE

Mayor Hernandez-Thorpe led the Pledge of Allegiance.

1. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION – Significant exposure to litigation pursuant to California Government Code section 54956.9(b): One Case.

2. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION – pursuant to California Government Code section 54956.9: Kathryn Wade v. City of Antioch, United States District Court Northern District of California, (Case No. 4:23-cv-01130-DMR).

3. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION – pursuant to California Government Code section 54956.9(d)(1): Antioch Police Officers Association v. City of Antioch, Superior Court of the State of California, Contra Costa County, Case No. N23-1629.

PUBLIC COMMENTS – None

ADJOURN TO CLOSED SESSION

Mayor Hernandez-Thorpe adjourned to Closed Session at 6:02 P.M.

7:00 P.M. REGULAR MEETING

Mayor Hernandez-Thorpe called the meeting to order at 7:0 4 P.M., and City Clerk Householder called the roll.

Present: Council Members District 1 Torres -Walker, District 3 Ogorchock, Mayor Pro Tem (District 4) Wilson and Mayor Hernandez-Thorpe

Absent: Council Member District 2 Barbanica

A
01-14-25

ANTIOCH CITY COUNCIL
Regular Meeting
November 26, 2024 Page 2 of 14

PLEDGE OF ALLEGIANCE

Mayor Hernandez-Thorpe led the Pledge of Allegiance.

CITY ATTORNEY TO REPORT OUT ON CLOSED SESSION

City Attorney Smith reported the City Council had been in Closed Session and gave the following report: #1 CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION , no reportable action, #2 CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION, City Council approved a settlement in the amount of $349,000 by a 4 -0 vote with Councilmember Barbanica absent; and, #3 CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION, no reportable action.

COUNCIL REGULAR AGENDA – Continued from October 22, 2024, Council Meeting

1. RESPONSE TO GRAND JURY REPORT NO. 2405, “CHALLENGES FACING THE CITY OF ANTIOCH” ADDENDUM

City Manager Scott presented the staff report dated November 26, 2024 recommending the City Council adopt the resolution: 1) Approving an addendum to specific Findings and Recommendations identified in the Grand Jury Noncompliance letters dated October 3, 2024 in response to the Findings and Recommendations resulting from the 2023 -2024 Contra Costa County Civil Grand Jury report of June 12, 2024 entitled: “Challenges Facing the City of Antioch” Addendum; and 2) Authorizing the Mayor to sign and submit it to the Contra Costa County Civil Grand Jury.

Following discussion, Council consensus provided the following direction with regards to responses to Grand Jury Report Findings 6 and 13 and Recommendations 1 through 5:

Finding 6 –

➢ Report that the City Council authorized a s ettlement in the case regarding the employment matter referenced and no fault was admitted by the City ➢ Provide disclosable records demonstrating the timeline and fact pattern for the termination of the employment matter referenced
➢ Include that the City Council abide d by the non -interference provision in the Antioch Municipal Code

Finding 13 –

➢ Provide a historical timeline of the City’s vacancy rates ➢ Report on hiring a permanent City Manager and processes being developed for staff assessments
➢ Include that the former Director of Community Development elected not to hire Code Enforcement Officers authorized by the City Council

ANTIOCH CITY COUNCIL
Regular Meeting
November 26, 2024 Page 3 of 14

➢ Include that the City Manager requested certain positions be posted on the City’s website because staff had elected not to advertise those positions ➢ State that the City Council was not included in decisions regarding positions that were hired and the timelines for recruitments
➢ Include that the City Council approved an incentive program for Antioch Police Department
➢ Include that the City Council did their due diligence to ensure the City was hiring staff ➢ Include that the City Council was aware that government created positions they had no intention of filling
➢ Include that the City had a reserve of $84M because of salary savings ➢ Include that the City Council addressed compaction issues in Public Works to deal with retention and recruitment issues
➢ Report that a General Plan Update ha d not been conducted in years and the City was unsure of what staffing was needed

Recommendation 1 –

➢ Provide a detailed summary of the process for hiring the new City Manager.

Recommendation 2 –

➢ Include that the City Council abided by the non -interference provision in the Antioch Municipal Code

Recommendation 3 –

➢ Provide information on staff assessment , timeline and operational assessment being conducted by the City Manager and Human Resources

Recommendation 4 –

➢ Provide information and timeline for the staff assessment and operational assessment being conducted by the City Manager and Human Resources

Recommendation 5 –

➢ Report that the City would conduct training sessions on the Brown Act requirements and Public Records Act for relevant staff, Boards and Commissions

2. INTRODUCTION OF NEW CITY EMPLOYEES, PROMOTIONS AND RETIREMENTS

City Clerk Householder introduced Vincent Manuel , Administrative Analyst I who stated he looked forward to working in Antioch.

ANTIOCH CITY COUNCIL
Regular Meeting
November 26, 2024 Page 4 of 14

Interim Police Chief Addington introduced John Miller, Police Captain , Joe C handler, Police Corporal, Cameron Mbanugo and Michael Drace, Police Officers who thanked the City for the opportunity to serve the citizens of Antioch.

Interim Police Chief Addington administered the Oath of Honor to the new police department employees.

Deputy Public Works Director Zepeda introduced Andrew Pearce, Water Distribution Operator I, Adan Dorado, General Laborer, Cesar Martinez, General Laborer, Julian Padilla, Water Distribution Operator I, Tyler Dingle, Water Distribution Operator I and Roman Ambriz, General Laborer who thanked the City for the opportunity to serve the citizens of Antioch.

Director of Parks and Recreation Helfenberger introduced Jaylyn Valenzuela , Recreation Supervisor and Victoria Alvarado, Recreation Programs Coordinator who stated they were grateful for the opportunity to work in Antioch.

Mayor Hernandez-Thorpe thanked the new employees for joining the City of Antioch.

3. PROCLAMATION

• In Honor of Senior Pastor Harmon Roberts

On motion by Councilmember Ogorchock, seconded by Councilmember Wilson the City Council members present unanimously approved the Proclamation.

Senior Pastor Harmon Roberts accepted the proclamation and thanked the City Council for the recognition.

ON MOTION BY COUNCILMEMBER TORRES -WALKER, SECONDED BY

COUNCILMEMBER WILSON, THE CITY COUNCIL MEMBERS PRESENT UNANIMOUSLY SUSPENDED THE RULES AND MOVED COUNCIL REGULAR AGENDA ITEMS #9, 10 and 11 TO BE HEARD FOLLOWING AGENDA ITEM #5.

4. ANNOUNCEMENTS OF CIVIC AND COMMUNITY EVENTS

Director of Parks and Recreation Helfenberger announced the following civic and community event:

➢ Holiday Delites Celebration – December 7, 2024, in Waldie Plaza

Director of Public Safety and Community Resources Johnson introduced a representative from the Antioch Council of Teens ( ACT) who reported on the success of their Coat Drive and announced the following civic and community events:

➢ Lunch Celebration at Antioch Middle School at 12:00 P.M. on December 21, 2024 ➢ Food Drive - donation bins located at City Hall and the Antioch Community Center

ANTIOCH CITY COUNCIL
Regular Meeting
November 26, 2024 Page 5 of 14

Mayor Hernandez-Thorpe announced he would be hosting a Key to the City event on December 9, 2024.

5. ANNOUNCEMENTS OF BOARD AND COMMISSION OPENINGS

City Clerk Householder announced the following Board and Commission openings.

➢ Contra Costa County Mosquito and Vector Control Board ➢ Antioch Police Oversight Commission

For more information and to apply, visit the City’s website.

COUNCIL REGULAR AGENDA

9. PARKS AND RECREATION COMMISSION APPOINTMENT FOR ONE COMMISSION MEMBER PARTIAL-TERM VACANCY, EXPIRING MARCH 2028

City Clerk Householder announced Mayor Hernandez-Thorpe’s nomination of Alexander Broom to the Parks and Recreation Commission for the partial-term vacancy, expiring March 2028 and she read his biography.

Councilmember Ogorchock announced she would not vote to approve the Board and Commission appointments since she felt the newly elected Council should appoint these positions. She clarified that this decision was not a reflection on who was being appointed.

Councilmember Torres-Walker thanked Mr. Broom for applying and bringing his knowledge to the Parks and Recreation Commission.

RESOLUTION NO. 2024/164

On motion by Mayor Hernandez-Thorpe, seconded by Councilmember Wilson the City Council adopted a resolution approving the Mayor’s appointment of Alexander Broom to the Parks and Recreation Commission for the partial -term vacancy, expiring March 2028. The motion carried the following vote:

Ayes: Torres-Walker, Wilson, Hernandez-Thorpe Noes: Ogorchock Absent: Barbanica

Mr. Broom stated he was honored to serve on the Parks and Recreation Commission.

10. PLANNING COMMISSION APPOINTMENT FOR TWO FULL -TERM VACANCIES, 4 - YEAR TERMS, EXPIRING OCTOBER 2028

City Clerk Householder announced Mayor Hernandez-Thorpe’s nomination of Kevin Riley to the Planning Commission for one full-term vacancy, 4 -year term, expiring October 2028 and she read his biography.

RESOLUTION NO. 2024/165

ANTIOCH CITY COUNCIL
Regular Meeting
November 26, 2024 Page 6 of 14

On motion by Councilmember Wilson, seconded by Councilmember Torres -Walker the City Council adopted a resolution approving the Mayor’s appointment of Kevin Riley to the Planning Commission for one full-term vacancy, 4-year term, expiring October 2028. The motion carried the following vote:

Ayes: Torres-Walker, Wilson, Hernandez-Thorpe Noes: Ogorchock Absent: Barbanica

Mr. Riley thanked the City Council for reappointing him to the Planning Commission.

City Clerk Householder announced Mayor Hernandez-Thorpe’s nomination of Jennifer Perez to the Planning Commission for one full-term vacancy, 4-year term, expiring October 2028 and she read her biography.

RESOLUTION NO. 2024/166

On motion by Councilmember Wilson, seconded by Councilmember Torres -Walker the City Council adopted a resolution approving the Mayor’s appointment of Jennifer Perez to the Planning Commission for the one full-term vacancy, 4 -year term, expiring October 2028. The motion carried the following vote:

Ayes: Torres-Walker, Wilson, Hernandez-Thorpe Noes: Ogorchock Absent: Barbanica

11. ANTIOCH POLICE OVERSIGHT COMMISSION APPOINTMENT FOR TWO FULL - TERM VACANCIES, THREE-YEAR TERMS, EXPIRING NOVEMBER 2027

City Clerk Householder announced Mayor Hernandez-Thorpe’s nomination of Devin Williams to the Antioch Police Oversight Commission for one full -term vacancy, 3-year term, expiring October 2027 and she read his biography.

RESOLUTION NO. 2024/167

On motion by Councilmember Torres -Walker, seconded by Councilmember Wilson the City Council adopted a resolution approving the Mayor’s appointment of Devin Williams to the Antioch Police Oversight Commission for one full-term vacancy, 3-year term, expiring November 2027. The motion carried the following vote:

Ayes: Torres-Walker, Wilson, Hernandez-Thorpe Noes: Ogorchock Absent: Barbanica

Mr. Williams thanked the City Council for reappoint ing him to the Antioch Police Oversight Commission.

City Clerk Householder announced Mayor Hernandez-Thorpe’s nomination of Alicia Lacey-Oha to the Antioch Police Oversight Commission for one full -term vacancy, 3-year term, expiring October 2027 and she read her biography.

ANTIOCH CITY COUNCIL
Regular Meeting
November 26, 2024 Page 7 of 14

Councilmember Torres-Walker thanked the Antioch Police Oversight Commission for their work on the Commission.

RESOLUTION NO. 2024/168

On motion by Councilmember Torres -Walker, seconded by Councilmember Wilson the City Council adopted a resolution approving the Mayor’s appointment of Alicia Lacey -Oha to the Antioch Police Oversight Commission for one full-term vacancy, 3-year term, expiring November 2027. The motion carried the following vote:

Ayes: Torres-Walker, Wilson, Hernandez-Thorpe Noes: Ogorchock Absent: Barbanica

Mayor Hernandez-Thorpe reported there was another applicant for the Antioch Police Oversight Commission, and he had asked the Clerk’s office to move that application to the next round of appointments.

Ms. Lacey-Oha thanked the City Council for reappoint ing her to the Antioch Police Oversight Commission.

Mayor Hernandez-Thorpe clarified that these nominations and appointments moved forward for consideration through the City Council’s normal process.

City Clerk Householder administered the Oath of Office to the newly appointed Commissioners.

PUBLIC COMMENTS

Kimberly Ahumada, Executive Director and Martha Goralka representing Delta Learning Center thanked the City Council and staff who facilitated their purchase of the land from the City for their facility.

Sergio Barajas, Nor Cal Carpenters Local 152, discussed the values their union represented.

Kimberly Kidd-Bailey requested an update on shot spotter and side show s. She reported the traffic light was out at Prewett Ranch Dr. and Hillcrest Ave. She reiterated a previous request for details on the intake process for Opportunity Village.

Gavin Payton , NAACP Youth Council, thanked everyone who attended their banquet and supported the Youth Council. He announced their Council received the Unit of the Year Activist Award from the NAACP California/Hawaiian State Conference. He stated they would continue their activist work in the community.

Patricia Granados, Monument Impact, requested the City bring back the zoom option for Council meetings and discussed her efforts to continue to advocate for tenants’ rights.

Kathryn Wade discussed her claims against the Antioch Police Department.

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Nancy expressed concern for the lack of homeless shelters and services in Antioch.

An unidentified speaker discussed Homekey Plus funding opportunities to assist Veterans and individuals with behavioral health issues.

Public comment submitted in writing was entered into the record from the following individual:

Lemuel del Castillo

CITY COUNCIL COMMITTEE REPORTS/COMMUNICATIONS – None

MAYOR’S COMMENTS

Mayor Hernandez -Thorpe announced the passing of former Black Diamond Middle School Principal Phyllis James and led a moment of silence.

6. CONSENT CALENDAR

A. APPROVAL OF COUNCIL MEETING MINUTES FOR NOVEMBER 12, 2024

B. APPROVAL OF COUNCIL WARRANTS

C. APPROVAL OF TREASURER’S REPORT FOR JULY 2024

D. APPROVAL OF TREASURER’S REPORT FOR AUGUST 2024

E. APPROVAL OF TREASURER’S REPORT FOR SEPTEMBER 2024

F. REJECTION OF CLAIM: ESTATE OF GABRIEL GASPAR AND JAMI BRUNO

G. RESOLUTION NO. 2024/169 AUTHORIZING THE CITY MANAGER TO EXECUTE AN

AGREEMENT WITH VERSATERM TO PROVIDE CUSTOMER SERVICE

TECHNOLOGY SOLUTIONS FOR THE POLICE DEPARTMENT FOR A TOTAL COST NOT TO EXCEED $99,957.78

H. RESOLUTION NO. 2024/1 70 CONSIDERATION OF BIDS FOR THE CONCRETE

PATHWAY REPAIRS AND AWARDING THE CONSTRUCTION AGREEMENT TO SANDSTONE ENVIRONMENTAL ENGINEERING, INC. IN THE AMOUNT OF $177,760 (P.W. 394-18)

I. RESOLUTION NO. 2024/1 71 MARCHETTI PARK PLAYGROUND COOPERATIVE PURCHASE AGREEMENT IN THE AMOUNT OF $324,383.40

J. RESOLUTION NO. 2024/1 72 APPROVING CLIMATE ACTION AND RESILIENCE PLAN (CARP) 2025 UPDATE

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K. RESOLUTION NO. 2024/1 73 APPROVAL OF A BUDGET REALLOCATION OF $75,000 FOR A CITY FUNDED COORDINATED OUTREACH REFERRAL ENGAGEMENT (C.O.R.E.) TEAM

L. RESOLUTION NO. 2024/174 APPROVAL OF CONSULTING SERVICES AGREEMENT

WITH BOB HALL & ASSOCIATES FOR THE POLICE CHIEF RECRUITMENT IN THE AMOUNT OF $55,000

On motion by Councilmember Ogorchock, seconded by Councilmember Wilson, the City Council members present unanimously approved the Council Consent Calendar with the exception of Items J and K, which were removed for further discussion.

Item J – An unidentified speaker stated he felt the Climate Action and Resilience Plan lacked key details on financial opportunities and suggested zoning changes near the BART station.

An unidentified speaker congratulated staff on the Climate Action and Resilience Plan and encouraged everyone to review the update.

Councilmember Ogorchock expressed concern that the State was taking away local control and supported pushing back on some of the state mandates.

On motion by Councilmember Wilson , seconded by Councilmember Torres -Walker the City Council approved Item J. The motion carried the following vote:

Ayes: Torres-Walker, Wilson, Hernandez-Thorpe Noes: Ogorchock Absent: Barbanica

Item K – In response to inquiries from Council, Director of Public Safety and Community Resources Johnson and Jenny Robbins, Contra Costa County Health Housing and Homeless Services explained funding for the CORE team and the number of contacts and services provided in Antioch for FY 23/24.

Councilmember Torres-Walker stated the County was collecting the bulk of property taxes and they had not provid ed adequate services through the CORE team. She supported moving forward with this item while working on building a relationship with the County.

Leslie May expressed concern for the lack of response from the CORE team and shelter availability. She suggested allocating these funds to the Angelo Quinto Crisis Response Team (AQCRT).

Mayra suggested using vacant buildings for shelters and supported Antioch developing their own CORE team.

Mayor Hernandez -Thorpe encouraged residents to reach out to the Board of Supervisors regarding the lack of infrastructure in East County.

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An unidentified speaker supported reallocating these funds toward other unhoused residents’ services.

An unidentified speaker expressed concern for the lack of services provided by the CORE team and suggested reallocating the funds toward homeless shelters and services.

An u nidentified speaker suggested the City consider exercising imminent domain for vacant houses and utilizing them for transitional housing. She also suggested hiring Antioch residents for their CORE team.

An unidentified speaker supported advocating with the Board of Supervisors for additional services. She also spoke in support of Antioch providing life coaches for participants in Opportunity Village and seeking additional funding opportunities for the program.

An unidentified speaker expressed concern that the CORE Team was not present this evening to make a presentation of their program needs.

Mayor Hernandez-Thorpe explained that the grant was written with this program identified and this item satisfied those requirements.

On motion by Councilmember Ogorchock, seconded by Councilmember Wilson the City Council members present unanimously approved Item K.

PUBLIC HEARING

7. TENTATIVE MAP APPROVAL PROCEDURE ORDINANCE (LA2024-0002)

Planning Manager Merideth introduced Associate Planner Tinclair who presented the staff report dated November 26, 2024 recommending the City Council introduce by title only and waive the further reading of the ordinance to adopt text amendments to Title 9, Chapter 4, Article 1 (Title, Purpose, Scope, and Advisory Agency) and Article 3 (Tentative Maps) of the Antioch Municipal Code to allow the Antioch Planning Commission to approve Tentative Maps.

Mayor Hernandez-Thorpe opened the public hearing.

An unidentified speaker expressed concern about the lack of affordable housing units in Antioch and urged staff to bring an Inclusionary Housing Ordinance forward prior to any streamlined ministerial approval processes for housing.

An unidentified speaker requested Council delay consideration of this item and prioritize an Inclusionary Housing Ordinance.

An unidentified speaker suggested delaying consideration of this item and focusing on affordable housing opportunities.

Mayor Hernandez-Thorpe closed the public hearing.

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In response to Councilmember Wilson, Planning Manager Merideth provided Council with a timeline for the Inclusionary Housing Ordinance.

Following discussion, Council consensus did not support transferring their decision -making authority to a non-elected body.

On motion by Mayor Hernandez-Thorpe, seconded by Councilmember Torres-Walker the City Council members present unanimously denied the proposed ordinance change.

8. HOUSING-RELATED ZONING CODE UPDATES ORDINANCE (LA2024-0003)

Associate Planner Tinclair presented the staff report dated November 2 6, 2024 recommending the City Council introduce by title only and waive the further reading of the ordinance to adopt text amendments to Title 9, Chapter 5, Articles 2 (Definitions) and 38 (Land Use Regulations) of the Antioch Municipal Code, to reflect updated requirements fo r emergency shelters, major transit stops, supportive housing, transitional housing, employee housing, and replacement units required as part of development projects.

Mayor Hernandez-Thorpe opened the public hearing.

An unidentified speaker questioned if this update applied to the Amtrak Station.

An unidentified speaker supported the ordinance and encouraged the City to be proactive in providing emergency shelter housing in Antioch.

An unidentified speaker spoke in support of the ordinance. He suggested exercising imminent domain on vacant school district property to build an urban farm and provide housing for at risk or unhoused youth.

Mayor Hernandez-Thorpe closed the public hearing.

Associate Planner Tinclair responding to public comment clarified that BART and Amtrak were the only major transit stops in Antioch.

On motion by Councilmember Torres-Walker, seconded by Councilmember Ogorchock the City Council members present unanimously introduced by title only and waived the further reading of the ordinance to adopt text amendments to Title 9, Chapter 5, Articles 2 (Definitions) and 38 (Land Use Regulations) of the Antioch Municipal Code, to reflect updated requirements for emergency sh elters, major transit stops, supportive housing, transitional housing, employee housing, and replacement units required as part of development projects.

COUNCIL REGULAR AGENDA – Continued

12. RESOLUTION APPROVING CONVEYANCE OF FIRE STATION SITE TO CONTRA COSTA COUNTY FIRE PROTECTION DISTRICT (APN 051-400-027)

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City Attorney Smith presented the staff report dated November 26, 2024 recommending that the City Council adopt a resolution: 1) Approving conveyance of real property located at the intersection of East 18th Street and Wilson Street (APN 051-400-027) (“Property”) owned by the City to the Contra Costa County Fire Protection District (“District”), and 2) Authorizing the City Manager or designee to execute a Grant Deed with Power of Termination transferring the property to the District for the construction of and use as a fire station, and finding the conveyance to be categorically exempt from environmental review under the California Environmental Quality Act (CEQA).

An unidentified speaker requested the City ask the Fire Department to provide a warming and cooling center on this site.

Councilmember Torres -Walker suggested approaching the Fire Department to purchase the former Police Department on 10th Street for a warming center.

RESOLUTION NO. 2024/175

On motion by Councilmember Torres-Walker, seconded by Councilmember Ogorchock the City Council members present unanimously adopted a resolution: 1) Approving conveyance of real property located at the intersection of East 18th Street and Wilson Street (APN 051 -400-027) (“Property”) owned by the City to the Contra Costa County Fire Protection District (“District”), and 2) Autho rizing the City Manager or designee to execute a Grant Deed with Power of Termination transferring the property to the District for the constructi on of and use as a fire station, and finding the conveyance to be categorically exempt from environmental review under the California Environmental Quality Act (CEQA).

13. AUTHORIZE THE CITY MANAGER OR DESIGNEE TO DISCUSS POTENTIAL CONTRA COSTA COUNTY HOMELESS SHELTER OPTIONS ON 4.7 ACRES OF

CITY-OWNED PROPERTY AT DELTA FAIR BOULEVARD AND CENTURY

BOULEVARD

City Manager Scott presented the staff report dated November 26, 2024, recommending the City Council authorize the City Manager or designee to discuss potential Contra Costa County Homeless Shelter options on 4.7 acres of City -owned property at Delta Fair Boulevard and Century Boulevard.

Two unidentified speakers spoke in support of working with Contra Costa County to discuss options for a Homeless Shelter on the Delta Fair Blvd. property.

An unidentified speaker suggested the City support a coffee franchise in downtown Antioch.

Council authorized the City Manager or designee to discuss potential Contra Costa County Homeless Shelter options on City -owned propert ies at Delta Fair Boulevard and Century Boulevard.

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14. CITY COUNCIL REQUESTED DISCUSSION ITEM – POTENTIAL UPGRADES TO

ANTIOCH AMTRAK STATION

Mayor Hernandez-Thorpe reported he had not met with AMTRAK and suggested City Manager Scott provide an update on this item at a future Council meeting.

On motion by Councilmember Ogorchock, seconded by Councilmember Wilson the City Council members present unanimously tabled Agenda Item #14.

15. CITY COUNCIL REQUESTED DISCUSSION ITEM – $60,000 TOWARDS A CHINESE

COMMEMORATION PUBLIC ART PROJECT

Mayor Hernandez-Thorpe reported that he had requested this item to clarify that Council had authorized $60,000 for Christy Chan’s Chinese Commemoration Public Art Project.

An unidentified speaker stated he supported the project; however, he felt there should be a competitive bid process.

Following discussion, Council confirmed that they had authorized $60,000 for Ms. Chan’s project. They directed staff to assess whether the project could be sole-sourced or require an RFQ/RFP process.

PUBLIC COMMENT

An unidentified speaker requested Councilmember Torres-Walker clarify previous comments.

Councilmember Torres-Walker responded that she would discuss this matter with the speaker after the meeting.

An unidentified speaker recognized outgoing Councilmembers for their dedication.

STAFF COMMUNICATIONS – None

COUNCIL COMMUNICATIONS AND FUTURE AGENDA ITEMS

Councilmember Torres-Walker requested staff agendize a Sanctuary City Resolution.

Councilmember Wilson requested City Manager Scott investigate mitigation fees for the Contra Costa Canal conversion and a presentation from CCWD on the conversion project.

Councilmember Ogorchock requested all contracts in process be executed as soon as possible.

Mayor Hernandez -Thorpe requested staff agendize a discussion on the City’s’ Cannabis regulations and a Sanctuary City Resolution.

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ADJOURNMENT

On motion by Councilmember Ogorchock, seconded by Councilmember Wilson the City Council members present unanimously adjourned the meeting at 11:05 P.M.

Respectfully submitted:

Kitty Eiden
KITTY EIDEN, Minutes Clerk

CITY COUNCIL MEETING

INCLUDING THE ANTIOCH CITY COUNCIL

ACTING AS SUCCESSOR AGENCY/HOUSING SUCCESSOR

TO THE ANTIOCH DEVELOPMENT AGENCY

ANTIOCH PUBLIC FINANCING AUTHORITY

Regular Meeting December 10, 2024
7:00 P.M. Council Chambers

6:15 P.M. - CLOSED SESSION

Mayor Hernandez -Thorpe called the Closed Session to order at 6: 15 P.M., and City Clerk Householder called the roll.

Present: Council Members District 1 Torres-Walker, District 3 Ogorchock, Mayor Pro Tem (District 4) Wilson and Mayor Hernandez-Thorpe

Absent: Council Member District 2 Barbanica

PLEDGE OF ALLEGIANCE

Mayor Hernandez-Thorpe led the Pledge of Allegiance.

1. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION – Significant exposure to litigation pursuant to California Government Code section 54956.9(b): Two Cases.

PUBLIC COMMENTS – None

ADJOURN TO CLOSED SESSION

Mayor Hernandez-Thorpe adjourned to Closed Session at 6:18 P.M.

7:00 P.M. REGULAR MEETING

Mayor Hernandez-Thorpe called the meeting to order at 7:09 P.M., and City Clerk Householder called the roll.

Present: Council/Agency/Authority Members District 1 Torres-Walker, District 2 Barbanica, District 3 Ogorchock, Mayor Pro Tem (District 4) Wilson and Mayor Hernandez - Thorpe

ON MOTION BY MAYOR HERNANDEZ -THORPE, SECONDED BY COUNCILMEMBER

TORRES-WALKER, THE CITY COUNCIL UNANIMOUSLY SUSPENDED THE RULES AND MOVED COUNCIL CONSENT CALENDAR AND REGULAR AGENDA ITEMS #3 AND 4 TO BE HEARD AS THE NEXT ORDER OF BUSINESS.

B
01-14-25

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2. CONSENT CALENDAR for City /City Council Members acting as Successor Agency/Housing Successor to the Antioch Development Agency

A motion was made by Councilmember Wilson, seconded by Councilmember Torres-Walker to approve the Consent Calendar.

A substitute motion made by Councilmember Ogorchock and seconded by Councilmember Barbanica to remove Item O to be heard before the Consent Calendar . The motion passed unanimously.

O. RESOLUTION NO. 2024/176 RESPONSE TO GRAND JURY REPORT NO. 2405, “CHALLENGES FACING THE CITY OF ANTIOCH” ADDENDUM

On motion by Councilmember Wilson, seconded by Mayor Hernandez -Thorpe the City Council approved Item O. The motion carried the following vote:

Ayes: Torres-Walker, Wilson, Hernandez-Thorpe Noes: Barbanica, Ogorchock

A. APPROVAL OF COUNCIL MEETING MINUTES FOR NOVEMBER 26, 2024

B. APPROVAL OF COUNCIL WARRANTS

C. APPROVAL OF TREASURER’S REPORT FOR OCTOBER 2024

D. REJECTION OF CLAIM: DONNA MILES

E. ORDINANCE NO. 2243 -C-S SECOND READING – HOUSING-RELATED ZONING CODE UPDATES ORDINANCE (LA2024-0003) (Introduced on November 26, 2024)

F. RESOLUTION NO. 2024/177 EXTENSION OF THE WILD HORSE MULTIFAMILY

PROJECT APPROVALS

G. SA RESOLUTION NO. 2024/43 RECOGNIZED OBLIGATION PAYMENT SCHEDULE (25-26) FOR THE SUCCESSOR AGENCY TO THE ANTIOCH DEVELOPMENT

AGENCY OF THE CITY OF ANTIOCH

H. RESOLUTION NO. 2024/178 SECOND AMENDMENT TO THE DESIGN CONSULTING

SERVICES AGREEMENT WITH BROWN AND CALDWELL FOR ON -CALL PROFESSIONAL ENGINEERING DESIGN SERVICES IN THE AMOUNT OF $100,000 (P.W. 700-1)

I. RESOLUTION NO. 2024/179 FIRST AMENDMENT TO THE CONSTRUCTION AGREEMENT WITH MOUNTAIN CASCADE, INC. IN THE AMOUNT OF $131,793.92

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FOR THE HILLCREST AND DONLON BOOSTER PUMPING STATION
IMPROVEMENTS (P.W. 477-BP2)

J. RESOLUTION NO. 2024/1 80 AWARDING THE MAINTENANCE SERVICES AGREEMENT TO NAZ & CO. DBA TRUE BLUE AUTOMATION SERVICES FOR

WATER TREATMENT PLANT INFORMATION AND CONTROL SYSTEMS
ASSISTANCE FOR A FIVE (5) YEAR CONTRACT AMOUNT NOT TO EXCEED $750,000

K. REQUEST FOR TRAINING AND TRAVEL – CAL CITIES – MAYORS AND COUNCIL

MEMBERS ACADEMY

L. RESOLUTION NO. 2024/1 81 APPROVAL OF AWARDS FOR THE 2024 -2025 CIVIC

ENHANCEMENT GRANT PROGRAM

M. RESOLUTION NO. 2024/1 82 USE AGREEMENT WITH CONGRESSMAN DESAULNIER’S OFFICE FOR OFFICE SPACE AT THE ANTIOCH COMMUNITY CENTER

N. RESOLUTION NO. 2024/1 83 MEMORANDUM OF UNDERSTANDING WITH THE

ANTIOCH FRIENDS OF SENIORS FOR CHARITABLE BINGO OPERATIONS AT THE

ANTIOCH SENIOR CENTER

On motion by Councilmember Wilson, seconded by Councilmember Torres -Walker the City Council unanimously approved the Consent Calendar Items A through N.

COUNCIL REGULAR AGENDA

3. DISCUSSION ITEM – DIRECTION TO STAFF CONCERNING PROPOSED AMENDMENTS TO THE ANTIOCH MUNICIPAL CODE SECTIONS 9-5.3801, 9-5.3845

ALLOWING AN INCREASED VARIETY OF CANNABIS BUSINESSES IN CANNABIS BUSINESS OVERLAY DISTRICTS CB 2 AND CB 3

Mayor Hernandez -Thorpe stated Council was requesting the new City Council consider the proposed amendments to the Municipal Code.

Council consensus directed staff to bring back this item for the new Council to consider.

An unidentified speaker suggested the new City Council s urvey business owners to determine their level of support for expanding cannabis businesses in downtown Antioch.

4. RESOLUTION CONFIRMING CANVASS BY THE COUNTY CLERK OF CONTRA

COSTA COUNTY OF BALLOTS CAST IN THE GENERAL MUNICIPAL ELECTION HELD ON NOVEMBER 5, 2024

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City Clerk Householder presented the staff report dated December 10, 2024, recommending the City Council adopt the resolution confirming the certified results received by the County Clerk of Contra Costa County of ballots cast in the General Municipal Election held on November 5, 2024.

Hans Ho, Antioch resident, thanked Councilmembers Barbanica and Ogorchock for their service.

Manuel Soliz, Antioch resident, thanked the outgoing Councilmembers for their service and recognized the newly elected officials.

RESOLUTION NO,. 2024/184

On motion by Councilmember Wilson, seconded by Councilmember Barbanica the City Council unanimously adopted the resolution confirming the certified results received by the County Clerk of Contra Costa County of ballots cast in the General Municipal Election held on November 5, 2024.

PRESENTATION OF COLORS

The Antioch Police Department presented the colors.

PLEDGE OF ALLEGIANCE

Mayor Hernandez-Thorpe led the Pledge of Allegiance.

INVOCATION

The Invocation was offered by Pastor Steve Miner, Cornerstone Christian Center.

ON MOTION BY MAYOR HERNANDEZ -THORPE, SECONDED BY COUNCILMEMBER

OGORCHOCK, THE CITY COUNCIL UNANIMOUSLY SUSPENDED THE RULES AND

MOVED PRESENTATION TO OUTGOING ELECTED OFFICIALS, OATHS OF OFFICE FOR

NEWLY ELECTED COUNCIL AND ROLL CALL FOR NEW COUNCIL TO BE HEARD AFTER THE ANTIOCH HIGH SCHOOL MUSIC MASTERS CHOIR.

ANTIOCH HIGH SCHOOL MUSIC MASTERS CHOIR

The Antioch High School Music Masters Choir performed for the Council and audience.

PRESENTATION to outgoing Elected Officials – None

OATHS OF OFFICE FOR NEWLY ELECTED COUNCIL

• Rowland ‘Ron’ Bernal, Mayor – Administered by Irma Bernal • Louis ‘Louie’ Rocha, Council Member District 2 – Administered by Mary Rocha

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• Donald ‘Don’ Freitas, Council Member District 3 – Administered by Cathryn Freitas • Jorge R. Rojas, Jr., City Treasurer – Administered by City Clerk Householder • Melissa Rhodes, City Clerk – Administered by City Clerk Householder

Following Mayor Bernal’s Oath of Office , City Clerk Householder on his behalf announced he was calling for a Special Meeting/Closed Session at 8:15 P.M. on December 11, 2024.

The new officials gave introductory statements in the following order:

▪ Mayor Bernal
▪ Councilmember Rocha
▪ Councilmember Freitas
▪ City Treasurer Rojas
▪ City Clerk Rhodes

City Clerk Rhodes declared a 30-minute recess at 7:50 P.M. The meeting reconvened at 8:27 P.M.

ROLL CALL for New Council

City Clerk Rhodes called the roll.

Present: Council Members District 2 Rocha, District 3 Fr eitas, District 4 Wilson and Mayor Bernal (Council Member Torres-Walker arrived at 8:29 P.M.)

CITY ATTORNEY TO REPORT OUT ON CLOSED SESSION

City Attorney Smith reported the City Council had been in Closed Session and gave the following report: #1 CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION , no reportable action.

ANNOUNCEMENTS OF CIVIC AND COMMUNITY EVENTS

Councilmember Torres-Walker arrived at 8:29 P.M.

Velma Wilson announced the following civic and community events:

➢ Dr. Martin Luther King Jr. Celebration on January 20, 2025, at Deer Valley High School ➢ Black History Month Celebration at 6:00 P.M. on February 21, 2025, at Antioch High School
➢ African American Heritage Night with the Golden State Warriors on February 25, 2025

Allen Payton announced the Annual Holiday Run and Walk for Health on December 14, 2024, at Contra Loma.

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Mike Hurd, Antioch resident, thanked Ms. Wilson for organizing his mother’s birthday celebration and the City for providing his mother with retirement benefits. He congratulated the incoming Councilmembers.

Gavin Payton, East County NAACP Youth Council, announced they were partnering with the Safe Return Foundation to host the She Ready event at 12:00 P.M. on December 14, 2024, at Delta Bay Church

Yvette Williams announced Back on Track Community Services and the Association of Midnight Basketball, would host the Antioch’s Seasons of Sharing event from 12:00 P.M. – 3:00 P.M. on December 21, 2024, at Antioch Middle School.

Antwon Webster, Chichibu Sister City, announced next year’s delegation from Antioch would be traveling to Chichibu Japan tentatively scheduled for the last two weeks of July 2025.

A representative from Antioch Council of Teens (ACT) announced the following civic and community events:

➢ ACT meetings every second and fourth Wednesday from 4:00 P.M. – 6:00 P.M. at Antioch Water Park
➢ Back to School Bowling on January 9, 2025, at Delta Bowl ➢ Teen Pottery Night at 6:00 P.M. on February 6, 2025, at Antioch Water Park

Flori Paniagua, Team Jesus Outreach, announced a Toy Drive would be held from 2:00 P.M. – 5:00 P.M. on December 12, 2024, at Jubilee Christian Center.

1. ANNOUNCEMENTS OF BOARD AND COMMISSION OPENINGS

City Clerk Rhodes announced the following Board and Commission openings.

➢ Antioch Police Oversight Commission
➢ Board of Administrative Appeals
➢ Planning Commission
➢ Sales Tax Citizens’ Oversight Committee

For more information and to apply, visit the City’s website or City Hall lobby.

PUBLIC COMMENTS

Tachina Garrett, ACCE Antioch, Frank Sterling Jr. , Antioch resident, Shagoofa Khan, Patricia Granados, Kamilah, Eddie Gums, Rochelle Pierre with several members of Rising Juntos, and Devin Williams recognized the former City Council’s accomplishments. They encouraged the new City Council to continue bringing positive changes to the City of Antioch.

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Gavin Payton, NAACP Youth Council, discussed their advocacy efforts and encouraged the new City Council to unify the community.

Nicole Arrington requested Council advocate to keep the AMTRAK station in Antioch . She encouraged Council to speak out against negative comments about community members on social media. She discussed the importance of the Antioch Police Oversight Commission.

Arne Simonsen, Antioch resident, congratulated newly elected officials and stated he looked forward to their service.

Mark Jordan, Antioch resident , congratulated newly elected officials and encouraged them to prioritize the budget and resolve issues within the Antioch Police Department.

Kimberly Kidd -Bailey encouraged Council to represent the entire community and stated she supported Interim Police Chief Addington.

Velma Wilson welcomed the new City Councilmembers. She thanked Councilmember Torres- Walker for hosting a conversation with the community and Mayor Bernal for being part of the dialog. She encouraged Council to work cooperative with the Antioch Unified School District (AUSD) address the needs of students.

CITY COUNCIL COMMITTEE REPORTS/COMMUNICATIONS

Councilmember Wilson announced that she would be attending Tri Delta Transit and Delta Diablo on December 11, 2024.

Councilmember Torres -Walker discussed the importance of diversity, equity and inclusion efforts. She spoke in support of prioritizing the most vulnerable residents and unifying the community.

MAYOR’S COMMENTS

Mayor Bernal discussed expectations for elected officials. He requested individuals refrain from negative and unproductive comments. He stated public safety was the priority and the goal was to serve all Antioch residents. He thanked outgoing Councilmembers for their service, his volunteers and Jesus for calling him to this position. He asked the community to help Council build an Antioch for future generations.

MAYOR AND COUNCIL COMMUNICATIONS / COMMENTS – None

5. COUNCIL REORGANIZATION – SELECTION OF MAYOR PRO TEMPORE

City Attorney Smith presented the staff report dated December 10, 2024, recommending the City Council select the Mayor Pro Tempore.

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On motion by Councilmember Wilson, seconded by Councilmember Freitas the City Council unanimously selected Councilmember Rocha as Mayor Pro Tempore.

6. CITY COUNCIL APPOINTMENTS TO COUNCIL COMMITTEE ASSIGNMENTS AND

COUNCIL STANDING COMMITTEES

City Manager Scott presented the staff report dated December 10, 2024, recommending the City Council review and discuss City Council Appointments to Council Committee Assignments and Standing Committees. Mayor Bernal will advance appointments for City Council approval by majority vote to be acted upon as follows: 1) Motion to approve all appointments for Mayor Bernal. 2) Motion to approve all appointments for Mayor Pro Tem (Council Member District ___) – [name of mayor pro tem]. 3) Motion to approve all appointments for Council Member District 1 – Torres-Walker. 4) Motion to approve all appointments for Council Member District 2 – Rocha. 5) Motion to approve all appointments for Council Member District 3 – Freitas. 6) Motion to approve all appointments for Council Member District 4 – Wilson.

Olga Smith, Antioch resident, spoke in support of appointing Councilmember Torres -Walker to the City/School Committee since she represented District 1 that was currently involved in gun violence.

Councilmember Freitas supported appointing Councilmember Torres-Walker to the City/School Committee.

On motion by Councilmember Freitas, seconded by Councilmember Rocha the City Council unanimously approved all appointments to Council Committee Assignments and Council Standing Committees (Exhibit 1 Appointments Attached) for Mayor Bernal , Mayor Pro Tem Rocha, Councilmember Torres-Walker, Councilmember Freitas and Councilmember Wilson.

PUBLIC COMMENT – None

STAFF COMMUNICATIONS

City Manager Scott thank ed the outgoing members of Council and welcomed new Councilmembers. She commented that she had the same goals as Council and staff was ready to work with them to make Antioch a great place.

City Attorney Smith stated he looked forward to working with the City Council.

COUNCIL COMMUNICATIONS AND FUTURE AGENDA ITEMS

Councilmember Freitas commented that the election results were a mandate for change and discussed the importance of everyone working together to move Antioch forward in a positive, constructive and inclusive direction. He reported the City was in non-compliance with City Manager Scott’s contract, since performance goals and objectives had not been created within

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Regular Meeting
December 10, 2024 Page 9 of 9

the first 30-days. He requested Council begin the dialog with City Manager Scott to articulate their goals and objectives. He also requested the following future agenda items:

➢ Comprehensive public review of the City’s finances in January 2025 ➢ Joint Council/AUSD public meeting including a discussion of School Resource Officers in January 2025
➢ Regular updates regarding the hiring of the Chief of Police ➢ Plan of action to fill department head vacancies
➢ Discussion on hiring a new City Attorney

Councilmember Torres -Walker reported City Manager Scott had attempted multiple times to meet with Council members to discuss their priorities; however, the election process had interfered with that activity. She agreed with the importance of setting performance goals for her position.

Councilmember Wilson requested a review of the Council’s list of future agenda items. She welcomed the new Councilmembers and encouraged everyone to be non-judgmental.

Councilmember Rocha stated he believed the skills he learned as a principal would serve him well in his role as a Councilmember. He expressed his desire to be part of the team to serve the community.

Mayor Bernal stated he was hopeful the new leadership team could work together for the community. He requested staff agendize a discussion on Council meeting conduct . He announced a Special Meeting/Closed Session would be held at 8:15 P.M. on December 11, 2024.

ADJOURNMENT

On motion by Councilmember Rocha, seconded by Councilmember Wilson the City Council unanimously adjourned the meeting at 9:58: P.M.

Respectfully submitted:

Kitty Eiden
KITTY EIDEN, Minutes Clerk

CITY OF ANTIOCH EXHIBIT 1

COMMITTEE REPRESENTATIVES COMMITTEE INFORMATION
ABAG
(Association of Bay Area Govmt)
Mayor Pro Tem Rocha
Council Member Wilson (alt.) General Assembly- once a year Chamber of Commerce Liaison Mayor Pro Tem Rocha
2nd Thursday of month,
8:00 A.M.

Chamber Conference Room
Community Advisory Board- SF
Bay Water Emergency Transit
Authority
Council Member Freitas
Council Member Wilson (alt.) TBD
Delta Diablo Council Member Wilson
Council Member Frietas (alt.)
2nd Wednesday of month,
4:30 P.M.,
2500 Pittsburg/Antioch Highway
East Bay Division
(League of California Cities)
Mayor Pro Team Rocha
Mayor Bernal (alt.)
3rd Thursday of month,
6:00 P.M.

Rotates between Contra Costa and
Alameda Counties
TRANSPLAN Mayor Bernal
Council Member Freitas (alt.)
2nd Thursday of month,
6:30 P.M.

Tri Delta Transit - 801 Wilbur Ave
East Contra Costa Regional Fee
and Financing Authority
(ECCRFA)
Mayor Bernal
Council Member Freitas (alt.)
2nd Thursday of month,
6:30 P.M.

Tri Delta Transit - 801 Wilbur Ave
State Route 4 By-Pass Authority Mayor Bernal
Council Member Freitas (alt.)
2nd Thursday of month,
6:30 P.M.

Tri Delta Transit - 801 Wilbur Ave
East County Water Management
Association Mayor Bernal As needed, 2-3 times per year
Tri Delta Board of Directors
Eastern Contra Costa Transit
Authority
Mayor Pro Tem Rocha
Council Member Freitas
4th Wednesday of month,
4:00 P.M.,
Tri Delta Transit, 801 Wilbur Ave
Northeast Antioch Annexation Council Member Freitas
Council Member Torres-Walker As needed
Mayors' Conference Mayor Bernal
Mayor Pro Tem Rocha (alt.)
1st Thursday of month,
6:30 P.M.

Rotates between cities of Contra
Costa County
Council Appointments
December 2024 to December 2026
CITY OF ANTIOCH EXHIBIT 1
Community Development Block
Grant (CDBG) Committee
Council Member Torres-Walker
Mayor Pro Tem Rocha
Standing Committee - As needed
Community Development Dept. to
develop agenda and handle noticing
Lone Tree Golf Course
Committee
Mayor Bernal
Council Member Wilson
Standing Committee - As needed
Parks and Rec. Dept. to develop
agenda and handle noticing
City/School Committee Mayor Pro Tem Rocha
Council Member Torres-Walker
Standing Committee - As needed
City Manager's to develop agenda
and handle noticing
Cannabis Committee Council Member Freitas
Council Member Torres-Walker
Standing Committee - As needed
City Attorney's Office to develop
agenda and handle noticing
Waterfront Revitalization
Committee
Mayor Pro Tem Rocha
Council Member Torres-Walker
Standing Committee - As needed
City Manager's Office to develop
agenda and handle noticing
Council Committee Assignments

CITY COUNCIL MEETING

SPECIAL MEETING/CLOSED SESSION
Special Meeting/Closed Session December 11, 2024
8:15 P.M. Council Chambers
8:15 P.M. – SPECIAL MEETING
Mayor Bernal called the Special Meeting to order at 8:16 P.M., and City Clerk Rhodes called the roll.

Present: Council Members District 3 Freitas, District 4 Wilson, Mayor Pro Tem (District 2) Rocha and Mayor Bernal (Council Member District 1 Torres-Walker arrived at 8:20 P.M. City Hall 3rd Floor Conference Room)

PLEDGE OF ALLEGIANCE
Mayor Bernal led the Pledge of Allegiance.

PUBLIC COMMENTS - None
CLOSED SESSIONS:

CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION – pursuant to California Government Code section 54956.9(d)(1):
1) Trent Allen, et al. v. City of Antioch, et al., United States District Court Northern District of California, (Case No. 3:23-cv-01895-TSH).
2) Jayson Robinson v. Antioch Unified School District, Antioch Water Park, City of Antioch, Contra Costa Superior Court, (Case No.C20-02420).
3) Kathryn Wade v. City of Antioch, et al., United States District Court Northern District of California, (Case No. 4:23-cv-01130-DMR).
4) Juan Laspada, et al., v. City of Antioch, et al., United States District Court Northern District of California, (Case No.4:23-cv-01955-KAW).
5) Terry Robinson v. City of Antioch, Matthew Nutt, United States District Court, Northern District of California, Case 4:24-cv-03974-KAW.
6) Claudjanae Young v. City of Antioch, et al., United States District Court Northern District of California, (Case No.3:23-cv-02691-SI).
7) Joel Tolbert III v. Antioch Police Department, et al., United States District Court Northern District of California, (Case No.3:22-cv-02026-JSC).
___C___
01-14-25

ANTIOCH CITY COUNCIL
Special Meeting/Closed Session
December 11, 2024 Page 2 of 4

8) Nirivana Allen v. City of Antioch, Superior Court of the State of California, Contra Costa County, (Case No.C22-02401).

9) Javier Elias Aguilar v. City of Antioch, et al., Superior Court of the State of California, Contra Costa County, (Case No.C23-00410).

10) Reagan DeGuzman v. City of Antioch, et al., Superior Court of the State of California, Contra Costa County, (Case No.C23-00666).

11) Nicholas Roark v. City of Antioch, et al., Superior Court of the State of California, Contra Costa County, (Case No.C23-00410).

12) Jason Allard; Jamie Tellez v. City of Antioch; Superior Court of the State of California, Contra Costa County, (Case No. MSC21-00171).

13) Jordan Davis v. County of Contra Costa, et al., United States District Court Northern District of California, (Case No.4:21-cv-04651).

14) Nicholas Warner v. County of Contra Costa, City of Antioch, Superior Court of the State of California, Contra Costa County, (Case No. C23-02689).

15) Susan Shintaku v. City of Antioch, Superior Court of the State of California, Contra Costa County, Case No. C24-00356.

16) Jarrod Garner v. City of Antioch, et al., Superior Court of the State of California, Contra Costa County, (Case No. C23-01669).

17) Lamar Young v. Sgt. Stenger, et al., United States District Court Northern District of California, (Case No. 21-cv-08131-DMR).

18) Pat Stack, et al., v. City of Antioch, et al., Superior Court of the State of California, Contra Costa County, (Case No. C24-01065).

19) Ashika Kanji v. City of Antioch, Superior Court of the State of California, Contra Costa County, (Case No. C24-00795).

20) Mary Reed v. City of Antioch, et al., Superior Court of the State of California, Contra Costa County, (Case No. C24-01367).

21) Breanna Butson v. City of Antioch, et al., Superior Court of the State of California, Contra Costa County, (Case No. C22-00161).

22) O.Y. a Decedent, et al., v. Contra Costa County, et al., United States District Court Northern District of California, (Case No. 3:24-cv-05154-PHK).

ANTIOCH CITY COUNCIL
Special Meeting/Closed Session
December 11, 2024 Page 3 of 4

23) Jessie Wilson and Dajon Smith v. City of Antioch, et al., United States District Court Northern District of California, (Case No. 4:24-cv-02758-JSW).

24) Edward Burkhalter v. City of Antioch, et al., Superior Court of the State of California, Contra Costa County, (Case No. C22-02663).

25) Ramello Randle v. Antioch Police Department, et al., United States District Court, Northern District, Case No. 3:23-cv-05800-JSC.

26) King David Levon Donahue v. Anti och Police Department, et al., United States District Court, Northern District, Case No. C23-05564 AGT.

27) Antioch Police Officers Association v. City of Antioch, Superior Court of the State of California, Contra Costa County, (Case No. N23-1629).

28) California Resources Production Corporation v. City of Antioch, Superior Court of the State of California, Contra Costa County, (Case No. N23-0843).

29) California Resources Production Corporation v. City of Antioch, Before the Public Utilities Commission of the State of California, A.23-07-008.

30) California Resources Production Corporation v. City of Antioch, Antioch City Council, Court of Appeal, State of California, First Appellate District, Division Four, A168517, A168558.

31) Delta Gas Gathering, Inc., et al. v. City of Antioch, et al., Contra Costa County, Superior Court Case No. MSN21-2355.

32) Enerfin Resources Northwest Limited Partnership v. City of Antioch, et al., Contra Costa County Superior, Court Case No. MSN21-2356.

33) Nicholas Shipilov v. City of Antioch, et al., Contra Costa County, Case No. N24-1095.

34) Christopher Martinez v. City of Antioch, Antioch Police Department, et al., Contra Costa County Superior Court, Case No. C24-03123.

CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION – pursuant to California Government Code section 54956.9(d)(2): 58 potential cases.

ADJOURN TO CLOSED SESSION

On motion by Councilmember Rocha, seconded by Councilmember Wilson the City Council members present unanimously adjourned to Closed Session at 8:21 P.M.

Councilmember Wilson left during Closed Session at 9:45 P.M.

Councilmember Torres-Walker left after Closed Session at 10:38 P.M.

ANTIOCH CITY COUNCIL
Special Meeting/Closed Session
December 11, 2024 Page 4 of 4

RETURN TO OPEN SESSION FROM CLOSED SESSION TO REPORT OUT

ROLL CALL – for Council Members

The City Council returned to Open Session at 10:41 P.M., and City Attorney Smith called the roll.

Present: Council Members District 3 Freitas, Mayor Pro Tem (District 2) Rocha and Mayor Bernal

Absent: Council Member District 1 Torres-Walker and District 4 Wilson

CITY ATTORNEY TO REPORT OUT ON CLOSED SESSION ITEMS

City Attorney Smith reported the City Council had been in Closed Session and gave the following report: CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION, AND CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION, no reportable action.

ADJOURNMENT

On motion by Councilmember Rocha, seconded by Councilmember Freitas the City Council members present unanimously adjourned the meeting at 10:42 P.M.

Respectfully submitted:

Kitty Eiden
KITTY EIDEN, Minutes Clerk

CITY COUNCIL MEETING

SPECIAL MEETING/CLOSED SESSION
Special Meeting/Closed Session December 19, 2024
6:00 P.M. Council Chambers
6:00 P.M. – SPECIAL MEETING
Mayor Bernal called the Special Meeting to order at 6:00 P.M., and City Clerk Rhodes called the roll.

Present: Council Members District 1 Torres -Walker, District 4 Wilson, Mayor Pro Tem (District 2) Rocha and Mayor Bernal (Council Member District 3 Freitas arrived at 6:01 P.M.)

PLEDGE OF ALLEGIANCE
Mayor Bernal led the Pledge of Allegiance.

PUBLIC COMMENTS
Ralph Hernandez expressed concern that an agenda packet for this meeting was not available at the library. He suggested Council require administrative inquiries/investigations for litigation involving personnel matters.

Melissa Case suggested the Council establish realistic and obtainable goals for City Manager Scott.

CLOSED SESSIONS:

1. PUBLIC EMPLOYEE PERFORMANCE EVALUATION: CITY MANAGER. This closed session is authorized pursuant to Government Code section 54957(b)(1).

2. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION – pursuant to California Government Code section 54956.9(d)(1):

In response to Councilmember Freitas, Assistant City Attorney Kundinger stated he would summarize the existing litigation cases so that it was clear for the public. He noted if Council wanted to make a motion to abbreviate the reading of existing litigation it would be amiable.

Councilmember Freitas commented that under Robert’s Rules, no motion would be necessary and the Mayor could direct staff to move forward.

Mayor Bernal directed staff to continue summarizing the existing litigation cases.

Councilmember Freitas requested the City Attorney review Robert’s Rules and advise Council on this matter in writing.
___D___
01-14-25

ANTIOCH CITY COUNCIL
Special Meeting/Closed Session
December 19, 2024 Page 2 of 4

2-1) Trent Allen, et al. v. City of Antioch, et al., United States District Court Northern District of California, (Case No. 3:23-cv-01895-TSH).

2-2) Claudjanae Young v. City of Antioch, et al., United States District Court Northern District of California, (Case No.3:23-cv-02691-SI).

2-3) Joel Tolbert III v. Antioch Police Department, et al., United States District Court Northern District of California, (Case No.3:22-cv-02026-JSC).

2-4) Antioch Police Officers Association v. City of Antioch, Superior Court of the State of California, Contra Costa County, (Case No. N23-1629).

2-5) King David Levon Donahue v. Antioch Police Department, et al., United States District Court, Northern District, Case No. C23-05564 AGT.

2-6) Ramello Randle v. Antioch Police Department, et al., United States District Court, Northern District, Case No. 3:23-cv-05800-JSC.

2-7) Lamar Young v. Sgt. Stenger, et al., United States District Court Northern District of California, (Case No. 21-cv-08131-DMR).

2-8) Ashika Kanji v. City of Antioch, Superior Court of the State of California, Contra Costa County, (Case No. C24-00795).

2-9) Mary Reed v. City of Antioch, et al., Superior Court of the State of California, Contra Costa County, (Case No. C24-01367).

2-10) Jordan Davis v. County of Contra Costa, et al., United States District Court Northern District of California, (Case No.4:21-cv-04651).

2-11) O.Y. a Decedent, et al., v. Contra Costa County, et al., United States District Court Northern District of California, (Case No. 3:24-cv-05154-PHK).

2-12) Nicholas Shipilov v. City of Antioch, Kwame Reed, Ana Cortez, et. al, Contra Costa County, Case No. N24-1095.

2-13) Christopher Martinez v. City of Antioch, Antioch Police Department, et al., Contra Costa County Superior Court, Case No. C24-03123.

2-14) Javier Elias Aguilar v. City of Antioch, et al., Superior Court of the State of California, Contra Costa County, (Case No.C23-00410).

2-15) Jessie Wilson and Dajon Smith v. City of Antioch, et al., United States District Court Northern District of California, (Case No. 4:24-cv-02758-JSW).

ANTIOCH CITY COUNCIL
Special Meeting/Closed Session
December 19, 2024 Page 3 of 4

2-16) Reagan DeGuzman v. City of Antioch, et al., Superior Court of the State of California, Contra Costa County, (Case No.C23-00666).

2-17) Nicholas Roark v. City of Antioch, et al., Superior Court of the State of California, Contra Costa County, (Case No.C23-00410).

2-18) Jason Allard; Jamie Tellez v. City of Antioch; Superior Court of the State of California, Contra Costa County, (Case No. MSC21-00171).

2-19) Nicholas Warner v. County of Contra Costa, City of Antioch, Superior Court of the State of California, Contra Costa County, (Case No. C23-02689).

2-20) Susan Shintaku v. City of Antioch, Superior Court of the State of California, Contra Costa County, Case No. C24-00356.

2-21) Nirivana Allen v. City of Antioch, Superior Court of the State of California, Contra Costa County, (Case No.C22-02401).

2-22) Pat Stack, et al., v. City of Antioch, et al., Superior Court of the State of California, Contra Costa County, (Case No. C24-01065).

2-23) Jayson Robinson v. Antioch Unified School District, Antioch Water Park, City of Antioch, Contra Costa Superior Court, (Case No.C20-02420).

2-24) Annette Bullock, et al. v. City of Antioch, Contra Costa County Superior Court Case No.C19-01331

2-25) California Resources Production Corporation v. City of Antioch, Before the Public Utilities Commission of the State of California, A.23-07-008.

2-26) California Resources Production Corporation v. City of Antioch, Antioch City Council, Court of Appeal, State of California, First Appellate District, Division Four, A168517, A168558.

2-27) Delta Gas Gathering, Inc., et al. v. City of Antioch, et al., Contra Costa County, Superior Court Case No. MSN21-2355.

2-28) Enerfin Resources Northwest Limited Partnership v. City of Antioch, et al., Contra Costa County Superior, Court Case No. MSN21-2356.

CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION – pursuant to California Government Code section 54956.9(d)(2): 58 claims.

ADJOURN TO CLOSED SESSION

ANTIOCH CITY COUNCIL
Special Meeting/Closed Session
December 19, 2024 Page 4 of 4
On motion by Councilmember Rocha, seconded by Councilmember Torres -Walker the City Council unanimously adjourned to Closed Session at 6:10 P.M.

Councilmember Torres-Walker left during Closed Session.

RETURN TO OPEN SESSION FROM CLOSED SESSION TO REPORT OUT

ROLL CALL
The City Council returned to Open Session at 9:52 P.M., and Mayor Bernal called the roll.

Present:

Absent:

Council Members District 3 Freitas, District 4 Wilson, Mayor Pro Tem (District 2) Rocha and Mayor Bernal
Council Member District 1 Torres-Walker

CITY ATTORNEY TO REPORT OUT ON CLOSED SESSION ITEMS
Assistant City Attorney Kundinger reported the City Council had been in Closed Session and gave the following report: #1 PUBLIC EMPLOYEE PERFORMANCE EVALUATION: CITY MANAGER, direction given to the City Manager, #2 CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION, Cases 2-5 through Cases 2 -8: Direction was provided to the City Attorney, Cases 2 -1 through 2 -4 and Cases 2 -9 through 2 -28: No Reportable Action ; and, CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION, direction given to City Attorney.

ADJOURNMENT
On motion by Councilmember Wilson, seconded by Councilmember Rocha the City Council members present unanimously adjourned the Special Meeting at 9:54 P.M.

Respectfully submitted:

Kitty Eiden
KITTY EIDEN, Minutes Clerk
100 General Fund
Non departmental
00416827 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 49,884.11 00416846 LIFE INSURANCE CO OF NO AMERICA PAYROLL 5,407 .36 00416854 MUNICIPAL POOLING AUTHORITY PAYROLL 2,549.59
00416863 EMPLOYEE CHECK REPLACEMENT 619.63
00416867 PARS PAYROLL 4,976.27
00416886 STATE OF CALIFORNIA PAYROLL 120.00
00416887 STATE OF CALIFORNIA PAYROLL 50.00
00416901 EMPLOYEE CHECK REPLACEMENT 661.97
00416963 EMPLOYEE AFLAC REFUND 54.60
00416969 EMPLOYEE CREDIT REFUND EMPLOYEE 301.93
00416992 RANEY PLANNING & MGMT INC CONSULTING SERVICE S 437.50 00417002 STANTEC CONSULTING SERVICES INC CONSULTING S ERVICES 792.00 00417012 24 HOUR FITNESS #00803 PAYROLL 64.79
00417025 ARB INC T&M DEPOSIT REFUND 1766 3,000.00
00417040 CABLECOM T&M DEPOSIT REFUND 1765 2,000.00
00417053 COLONIAL LIFE MONTHLY PREMIUM 1,136.98
00417054 COLONIAL LIFE MONTHLY PREMIUM 1,136.98
00417081 GHD SERVICES INC T&M DEPOSIT REFUND 1764 4,50 0.00 00417089 IN SHAPE HEALTH CLUBS PAYROLL 368.99
00417096 LENNAR HOMES OF CALIFORNIA LLC T&M DEPOSIT R EFUND 1743 28,000.00 00417098 LIFE INSURANCE CO OF NO AMERICA PAYROLL 5,509 .42 00417108 MUNICIPAL POOLING AUTHORITY PAYROLL 3,757.19
00417115 OPERATING ENGINEERS LOCAL NO 3 PAYROLL 4,554. 00 00417122 PARS PAYROLL 6,030.60
00417123 PAULRAJ, WILSON T&M DEPOSIT REFUND 1649 9,523 .92 00417127 QUADIENT LEASING USA INC LEASE 1,403.39
00417128 RANEY PLANNING & MANAGEMENT INC CONSULTING S ERVICES 1,254.76 00417135 SEFNCO COMMUNCIATIONS T&M DEPOSIT REFUND 171 7 8,869.00 00417139 STATE OF CALIFORNIA PAYROLL 120.00
00417140 STATE OF CALIFORNIA PAYROLL 50.00
00417153 WESTERN ROOFING SERVICE REFUND CBSC FEE 243.8 0 00949926 NATIONWIDE RETIREMENT SOLUTIONS PAYROLL 43,13 9.56 00949933 NATIONWIDE RETIREMENT SOLUTION PAYROLL 31,212 .67 00949948 ANTIOCH PD SWORN MGMT ASSOC PAYROLL 1,160.00
00949949 ANTIOCH POLICE OFFICERS ASSOCIATION PAYROLL 2 1,212.65 00949950 ANTIOCH PUBLIC WORKS EMPLOYEE'S PAYROLL 2,52 0.00 00949957 NATIONWIDE RETIREMENT SOLUTIONS PAYROLL 44,56 0.66 00949962 NATIONWIDE RETIREMENT SOLUTION PAYROLL 32,026 .43 City Council
00417021 AMERICAN TROPHIES AWARDS & PROMO PLAQUES KEY TO THE CITY 1,743.49 00417149 VERIZON WIRELESS DATA USAGE 210.80
City Attorney
00416787 ATKINSON ANDELSON LOYA RUUD & ROMO LEGAL SER VICES RENDERED 5,250.00 00416791 BERTRAND FOX ELLIOT OSMAN & WENZEL LLP LEGAL SERVICES RENDERED 481.50 00416839 IVIE MCNEILL WYATT PURCELL & DIGGS APLC LEGA L SERVICES RENDERED 1,112.00 00416840 JACKSON LEWIS PC LEGAL SERVICES RENDERED 1,90 1.12

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
NOVEMBER 28 - DECEMBER 26, 2024
FUND/CHECK#
Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 1

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
NOVEMBER 28 - DECEMBER 26, 2024
FUND/CHECK#
00416845 LIEBERT CASSIDY WHITMORE LEGAL SERVICES REND ERED 213.00 00416871 RICHARD D JONES A PROF LAW CORP LEGAL SERVIC ES RENDERED 5,843.50 00416875 ROUSH, MICHAEL H LEGAL SERVICES RENDERED 6,60 0.00 00417042 CANON FINANCIAL SERVICES COPIER LEASE 140.69
00417113 OFFICE DEPOT INC OFFICE SUPPLIES 42.75
00417136 SHRED IT INC SHREDDING SERVICES 857.30
00417149 VERIZON WIRELESS DATA USAGE 157.71
City Manager
00416827 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 195.00 00416879 SHIELD PROTECTION AND PUBLIC SAFETY SECURITY SERVICES 6,793.00 00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 2 72.65 00416908 AMBIUS PLANT SERVICE 412.42
00417042 CANON FINANCIAL SERVICES COPIER LEASE 140.68
00417062 COSTCO VARIOUS BUSINESS EXPENSES 111.69
00417113 OFFICE DEPOT INC OFFICE SUPPLIES 30.97
00417136 SHRED IT INC SHREDDING SERVICES 857.14
00417149 VERIZON WIRELESS DATA USAGE 83.86
00949936 DELL COMPUTER CORP ADOBE ACROBAT LICENSES 82. 69 00949955 KANTAK, ASHWINI COACHING SERVICES 1,260.00
City Clerk
00416859 OFFICE DEPOT INC OFFICE SUPPLIES 33.07
00416904 ACCOUNTEMPS TEMP SERVICES 827.49
00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 2 9.61 00416909 AMERICAN LEGAL PUBLISHING AMC ONLINE 271.18
00416947 CRYSTAL CLEAR LOGOS INC EMPLOYEE SHIRTS 64.93
00416982 MANUEL, VINCENT EXPENSE REIMBURSEMENT 85.00
00417004 TOTAL RECALL CAPTIONING CLOSED CAPTIONING 920 .00 00417018 AMERICAN LEGAL PUBLISHING AML CODIFICATION 3, 892.17 00417049 CITY CLERKS ASSOCIATION OF CALIFORNIA MEMBER SHIP - RHODES 250.00 00417071 ECS IMAGING INC LASERFICHE STORAGE 21,600.00
00417073 EIDEN, KITTY J PROFESSIONAL SERVICES 887.50
00417113 OFFICE DEPOT INC OFFICE SUPPLIES 17.01
00417136 SHRED IT INC SHREDDING SERVICES 857.23
00949935 BAY AREA NEWS GROUP - EAST BAY LEGAL 623.71
00949936 DELL COMPUTER CORP ADOBE ACROBAT LICENSES 82. 69 City Treasurer
00416977 LOOMIS ARMORED LLC ARMORED CAR PICKUP 303.52
00416987 OFFICE DEPOT INC OFFICE SUPPLIES 406.27
Human Resources
00416788 AUSK, CHINH B EXPENSE REIMBURSEMENT 491.77
00416798 CALIF DEPARTMENT OF JUSTICE FINGERPRINTS 946. 00 00416838 IEDA INC CONTRACTS PROFESSIONAL 6,755.44
00416987 OFFICE DEPOT INC OFFICE SUPPLIES 82.55
00417031 BALESTRIERI, ADRIANNA EXPENSE REIMBURSEMENT 1 76.21 00417046 CANON FINANCIAL SERVICES COPIER CONTRACT 278. 43 00417104 EMPLOYEE RETIREMENT GIFT 300.00
00417109 EMPLOYEE RETIREMENT GIFT 350.00
00417113 OFFICE DEPOT INC OFFICE SUPPLIES 10.76
Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 2

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
NOVEMBER 28 - DECEMBER 26, 2024
FUND/CHECK#
00417138 EMPLOYEE RETIREMENT GIFT 350.00
00949925 EMPLOYEE RETIREMENT GIFT 350.00
Economic Development
00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 4 3.45 00417042 CANON FINANCIAL SERVICES COPIER LEASE 140.68
00417149 VERIZON WIRELESS DATA USAGE 105.14
Finance Administration
00417017 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 1 20.39 00417047 CHAUDHARY, RASHILA PRANAV EXPENSE REIMBURSEM ENT 80.42 Finance Accounting
00416805 CMRTA MEMBERSHIP RENEWAL 37.50
00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 4 64.81 00416987 OFFICE DEPOT INC OFFICE SUPPLIES 56.78
00949930 SUPERION LLC ASP SERVICES 22,272.94
Finance Operations
00416805 CMRTA MEMBERSHIP RENEWAL 112.50
00417017 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 1 00.57 00949947 UBEO BUSINESS SERVICES COPIER LEASE 621.47
Non Departmental
00416897 WAGEWORKS ADMIN FEE 488.00
00416899 WILLIAMS, MARIAH UTILITY BOX PAINTING LABOR 8 00.00 Public Works Administration
00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 2 9.40 Public Works Street Maintenance
00416792 BILL BRANDT FORD KEYS 554.49
00416850 MAXWELL PRODUCTS INC. NUVO CS C POLYSKIN 4,96 9.92 00416859 OFFICE DEPOT INC OFFICE SUPPLIES 548.27
00416873 ROBINS LOCK AND KEY LOCKSMITH SERVICES 51.14
00416890 SUBURBAN PROPANE PROPANE 923.57
00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 9 8.69 00416946 CRESCO EQUIPMENT RENTALS & AFFILIATES EQUIPM ENT RENTAL 5,883.26 00416967 HAWTHORN VENTURES LLC SAFETY SHOES- PUTMAN, N 300.00 00416979 LOWES COMPANIES INC SUPPLIES 2,697.32
00416980 MANERI SIGN COMPANY STREET SIGNS 317.21
00416999 SHARJO LLC ABATEMENT SERVICES 12,245.08
00417035 BILL BRANDT FORD KEYS PROGRAM SERVICE 204.00
00417113 OFFICE DEPOT INC OFFICE SUPPLIES 112.39
00949937 GRAINGER INC ASPHALT SAW BLADE 1,135.86
Public Works-Signal/Street Lights
00416990 PACIFIC GAS AND ELECTRIC CO ELECTRIC 909.97
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 11,179.0 8 00417143 SWARCO MCCAIN INC ANNUAL MAINTENANCE 8,000.00
Public Works-Facilities Maintenance
00416789 BAY ALARM COMPANY INSTALLATION 5,240.81
00416814 CRYSTAL CLEAR LOGOS INC UNIFORMS 129.07
00416816 DREAM RIDE ELEVATOR ELEVATOR SERVICES 984.14
00416817 DREAM RIDE ELEVATOR ELEVATOR SERVICES 320.00
00416853 MSI FUEL MANAGEMENT INC SUPPLIES 246.52
Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 3

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
NOVEMBER 28 - DECEMBER 26, 2024
FUND/CHECK#
00416868 PEPPER INVESTMENTS INC NOVEMBER SERVICES 1,06 0.00 00416873 ROBINS LOCK AND KEY LOCKSMITH SERVICES 124.75
00416878 SHERWIN WILLIAMS CO BALL FIELDS PAINT 174.96
00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 2 58.36 00416920 BAY ALARM COMPANY JAN MAINTENANCE 4,781.36
00416958 FASTSIGNS WINDOW GRAPHICS 1,761.60
00416971 KARLA'S JANITORIAL & SUPPLIERS, LLC JANITORI AL SERVICES 15,952.00 00416979 LOWES COMPANIES INC SUPPLIES FOR TV INSTALL HR 3,861.62 00416990 PACIFIC GAS AND ELECTRIC CO GAS 1,013.64
00417023 ANIXTER INC NEW BUILDING KEYS 265.11
00417032 BAY ALARM COMPANY INSTALLATION 5,561.20
00417063 COUNTY LOCK LOCKSMITH SERVICES 363.75
00417087 HONEYWELL INTERNATIONAL INC QUATERLY MAINTEN ANCE 15,411.97 00417119 PACIFIC GAS AND ELECTRIC CO GAS 14,817.10
00417126 PRECISION PLUMBING AND CONTRACTING INC PLUMBING SERVICES 3,765.00 00417133 ROBINS LOCK AND KEY LOCKSMITH SERVICES 1,118. 03 00949924 HAMMONS SUPPLY COMPANY JANITORIAL SUPPLIES 15 8.04 Public Works-Parks Maint
00416809 CONTRA COSTA COUNTY TAX COLLECTOR PROPERTY T AX 16.12 00416810 CONTRA COSTA COUNTY TAX COLLECTOR PROPERTY T AX 48.60 00416866 PACIFIC GAS AND ELECTRIC CO ELECTRIC 1,667.21
00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 1 42.60 00416979 LOWES COMPANIES INC PARK SUPPLIES 93.81
00417019 AMERICAN PLUMBING INC ON CALL PLUMBING REPAI R 306.25 00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 1,299.31
Public Works-Median/General Land
00416993 RDO EQUIPMENT CO STUMP GRINDER 23,633.26
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 2,417.25
00417132 ROBERTS AND BRUNE CO IRRIGATION REPAIR 195.75
00949959 SITEONE LANDSCAPE SUPPLY HOLDING LLC IRRIGAT ION SUPPLIES 14,459.18 Police Administration
00301530 SHERIDAN, JENNIFER SWEARING IN EVENT EXPENSE S 100.00 00416785 ARROWHEAD 24 HOUR TOWING INC TOW SERVICES 102 .00 00416790 BECERRA, ARTURO MODESTO EXPENSE REIMBURSEMEN T 264.00 00416800 CANON FINANCIAL SERVICES MONTHLY CONTRACT 89. 10 00416802 CHANDLER, JOSEPH ANTHONY EXPENSE REIMBURSEME NT 74.50 00416807 CONCORD UNIFORMS LLC UNIFORM 3,763.23
00416808 CONTRA COSTA COUNTY BUSINESS CARDS 518.40
00416820 EGAN, JOSHUA PER DIEM 160.00
00416827 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 135.99 00416829 GALLS LLC UNIFORMS 266.75
00416834 GRAGG, RANDALL ANDREW PER DIEM 460.00
00416837 IBANEZ, ROBERT G. PER DIEM 920.00
00416857 OCCUPATIONAL HEALTH CENTERS OF CA INC PRE-EM PLOYMENT MEDICAL 1,718.00 00416859 OFFICE DEPOT INC OFFICE SUPPLIES 27.79
00416865 PACIFIC COAST POLYGRAPH INVESTIGATIONS POLYG RAPHS 2,400.00 00416876 SAFESTORE INC EVIDENCE STORAGE 4,969.20
00416880 SHIPILOV, NICHOLAS VLADIMIR EXPENSE REIMBURS EMENT 40.00 Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 4

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
NOVEMBER 28 - DECEMBER 26, 2024
FUND/CHECK#
00416882 SOUZA MELLONE, MICHAEL C PER DIEM 430.00
00416892 THE GUMSHOE GROUP BACKGROUNDS 6,600.00
00416912 AMERICAN TROPHIES AWARDS & PROMO MAILBOX TAG S 11.52 00416915 ANGELINI TEIXEIRA DS, RICARDO PER 430.00
00416918 AT AND T MOBILITY DEPARTMENT PHONES 7,104.87
00416922 BECERRA, ARTURO MODESTO PER DIEM 258.00
00416925 BPS TACTICAL INC. VESTS 762.33
00416936 CODE 3 WEAR PUBLIC SAFETY OUTFITTERS PD UNI FORMS 7,635.68 00416940 CONTRA COSTA COUNTY RANGE USE 425.00
00416943 CORE PSYCHOLOGICAL CORPORATION EMPLOYEES PSY CHS 1,000.00 00416945 COX, JOHN SPENCER PER DIEM 258.00
00416947 CRYSTAL CLEAR LOGOS INC UNIFORMS 2,265.56
00416952 EGAN, JOSHUA PER DIEM 400.00
00416959 FERRETLY INTERNATIONAL INC REPORT PACKAGE 1,5 00.00 00416960 FLORES, VANESSA SOFIA EXPENSE REIMBURSEMENT 1 7.97 00416963 EMPLOYEE AFLAC REFUND 191.10
00416974 LEXISNEXIS MONTHLY SUBSCRIPTION 252.50
00416987 OFFICE DEPOT INC OFFICE SUPPLIES 241.05
00416997 ROY, MICHAEL L EXPENSE REIMBURSEMENT 60.01
00417014 ADAMSON POLICE PRODUCTS UNIFORMS 7,494.56
00417026 ARROWHEAD 24 HOUR TOWING INC EVIDENCE STORAG E 5,966.50 00417030 BAGEL STREET CAFE TRAINING FOOD 587.05
00417037 BPS TACTICAL INC. VESTS 1,225.67
00417041 CANON FINANCIAL SERVICES MONTHLY CONTRACT 2,4 19.29 00417051 CODE 3 WEAR PUBLIC SAFETY OUTFITTERS UNIFORM S 2,723.84 00417061 CORE PSYCHOLOGICAL CORPORATION NEW HIRE PSYC H 500.00 00417064 CRIME SCENE CLEANERS INC CLEAN BIOHAZARD CPD 130.00 00417065 CRUMP INVESTIGATIONS BACKGROUNDS 5,400.00
00417076 FASTRAK VIOLATION PROCESSING ON DUTY TOLL 17. 00 00417080 GALLS LLC UNIFORMS 20.80
00417082 GRAHAM, AUSTIN JONATHAN EXPENSE REIMBURSEMEN T 149.00 00417088 HUNT AND SONS INC FUEL 107.09
00417091 JEONG, JISEOK EXPENSE REIMBURSEMENT 178.29
00417097 LEXIPOL LLC FULL SYSTEM IMPLEMENTATION 33,485.00 00417113 OFFICE DEPOT INC OFFICE SUPPLIES 1,348.50
00417145 TANGUMA, CAESAR ELI PER DIEM 460.00
00417150 VICTORY TACTICAL GEAR SWAT VEST & HELMET 4,48 8.78 00949960 UBEO BUSINESS SERVICES COPIER USAGE 1,031.48
Police Community Policing
00416824 FASTRAK VIOLATION PROCESSING ON DUTY TOLL 23. 50 00416825 FASTRAK VIOLATION PROCESSING ON DUTY TOLL 21. 00 00416827 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 3,453.06 00416956 FASTRAK VIOLATION PROCESSING ON DUTY TOLL 89. 75 00416957 FASTRAK VIOLATION PROCESSING ON DUTY TOLLS 56 .00 00417052 EMPLOYEE ADVANCED DISABILITY PENSION 5,685.00
00417067 D TAC K9 LLC K9 MAINTENANCE TRAINING 950.00
00417072 EGAN, JOSHUA EXPENSE REIMBURSEMENT 23.00
00417075 EMPLOYEE ADVANCED DISABILITY PENSION 5,855.50
Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 5

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
NOVEMBER 28 - DECEMBER 26, 2024
FUND/CHECK#
00417076 FASTRAK VIOLATION PROCESSING ON DUTY TOLL 12. 00 00417077 FASTRAK VIOLATION PROCESSING ON DUTY TOLL 14. 00 00417084 GREEN, ROBERT A EXPENSE REIMBURSEMENT 34.50
00417088 HUNT AND SONS INC FUEL 163.95
00417137 EMPLOYEE ADVANCED DISABILITY PENSION 8,828.25
00949956 EMPLOYEE ADVANCED DISABILITY PENSION 6,589.00
Police Traffic Division
00416889 STOP STICK, LTD TIRES DEFLATION UNIT 24,965.7 1 Police Investigations
00416933 CALLYO 2009 CORP INV CRIME SOFTWARE 4,584.00
00417003 THOMSON WEST CRIME ANALYSIS 551.62
00417057 CONTRA COSTA COUNTY CRIME LAB 12,584.28
00417074 EWART, ASHLEY MARIE EXPENSE REIMBURSEMENT 392 .16 00949954 ISSQUARED, INC COMPUTER EQUIPMENT 8,284.80
PD Special Investigations Unit
00416968 INTEGRITY SURVEILLANCE GRP VEHICLE TRACKERS HARDWARE 4,999.04 Police Communications
00416832 GLOBALSTAR USA SATELITE PHONE 269.79
00416885 STARCHASE LLC TRACKING EQUIP 49,999.32
00416911 AMERICAN TOWER CORPORATION TOWER FEES 274.64
00416914 AMS DOT NET INC PD VMWARE UPGRADE 12,243.37
00416938 COMCAST CONNECTION SERVICES 168.53
00416985 NET TRANSCRIPTS TRANSCRIPT SERVICE 150.00
00417022 AMS DOT NET INC PFLEX SUPPORT HOURS 2,700.00
00417027 AT AND T PHONES 65.32
00949921 DELL COMPUTER CORP MONITORS 10,062.38
Police Facilities Maintenance
00416789 BAY ALARM COMPANY SERVICE CALL 1,050.00
00416816 DREAM RIDE ELEVATOR ELEVATOR SERVICES 775.46
00416868 PEPPER INVESTMENTS INC NOVEMBER SERVICE 222.0 0 00416920 BAY ALARM COMPANY DEC MAINTENANCE 2,700.00
00416971 KARLA'S JANITORIAL & SUPPLIERS, LLC JANITORI AL SERVICES 14,924.00 00416979 LOWES COMPANIES INC TOOLS AND HARDWARE 893.10
00417016 ALLSTEEL INC REPORT WRITING ROOM 8,774.38
00417087 HONEYWELL INTERNATIONAL INC QUATERLY MAINTEN ANCE 8,366.51 00417112 ODYSSEY POWER CORPORATION GENERATOR INSPECTI ONS 6,599.10 00417119 PACIFIC GAS AND ELECTRIC CO GAS 22,386.99
00417129 REINHOLDT ENGINEERING CONSTR UST INSPECTION 3 50.00 00417144 SYSTEMS AND SPACE INC EVIDENCE STORAGE 49,990 .00 Youth Network Services
00416844 LAGRONE, CLARISSE DEPOSIT FOR EVENT 891.00
00417007 UNITED STATES POSTAL SERVICE MAIL SERVICE 650 .00 00417095 LAGRONE, CLARISSE YOUTH EVENT 3,564.00
00417149 VERIZON WIRELESS DATA USAGE 210.18
Housing and Homelessness
00417131 RIDLEY, JAZMIN K EXPENSE REIMBURSEMENT 137.82
00417149 VERIZON WIRELESS DATA USAGE 105.40
Violence Intervention & Preven
Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 6

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
NOVEMBER 28 - DECEMBER 26, 2024
FUND/CHECK#
00416842 JOHNSON, TASHA YVETTE PER DIEM 322.00
PSCR Administration
00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 6 75.88 00416920 BAY ALARM COMPANY JAN SERVICE 175.00
00416971 KARLA'S JANITORIAL & SUPPLIERS, LLC JANITORI AL SERVICES 1,540.00 00417044 CANON FINANCIAL SERVICES COPIER CONTRACT 204. 13 00417149 VERIZON WIRELESS DATA USAGE 105.40
00949947 UBEO BUSINESS SERVICES SUPPLIES FOR COPIER 10 9.57 Community Development Administration
00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 2 04.28 00416927 BROWN, HILARY T EXPENSE REIMBURSEMENT 64.32
00417113 OFFICE DEPOT INC OFFICE SUPPLIES 49.54
00949947 UBEO BUSINESS SERVICES COPIER USAGE 1,521.31
Community Development Land Planning Services
00417073 EIDEN, KITTY J PROFESSIONAL SERVICES 450.00
00417125 PLACEWORKS INC CONSULTING SERVICES 7,512.30
00417153 WESTERN ROOFING SERVICE REFUND GEN PLAN MAIN T FEE 278.80 00949935 BAY AREA NEWS GROUP - EAST BAY LEGAL AD 1,956 .02 CD Code Enforcement
00416830 GBA STORAGE, LLC MONTHLY STORAGE FEE 520.00
00416948 DATA TICKET INC CONSULTING SERVICES 270.50
00417056 CONTRA COSTA COUNTY RECORDING/COPY FEES 108.0 0 PW Engineer Land Development
00416967 HAWTHORN VENTURES LLC UNIFORMS 315.90
00416987 OFFICE DEPOT INC OFFICE SUPPLIES 359.88
00417149 VERIZON WIRELESS DATA USAGE 38.01
00949940 INTERWEST CONSULTING GROUP INC OCT 2024 SERV ICES 140,706.25 Community Development Building Inspection
00416814 CRYSTAL CLEAR LOGOS INC UNIFORM 135.43
00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 1 42.66 00417066 CRYSTAL CLEAR LOGOS INC UNIFORM 276.10
00417153 WESTERN ROOFING SERVICE REFUND GREEN BLDG FE E 6,970.00 00949936 DELL COMPUTER CORP COMPUTER EQUIPMENT 5,092.5 4 Capital Imp. Administration
00207383 ISINGS CULLIGAN WATER DISPENSER 65.60
00416987 OFFICE DEPOT INC OFFICE SUPPLIES 35.14
00417113 OFFICE DEPOT INC OFFICE SUPPLIES 100.39
206 American Rescue Plan Fund
Non Departmental
00416905 ALLIANCE FOR COMMUNITY DEVELOPMENT SMALL BUS INESS SUPPORT 9,065.03 00416930 CA STATE UNIVERSITY EAST BAY FOUNDATION SMALL BUSINESS SUPPORT 10,158.07 00416954 ESO VENTURES INC SMALL BUSINESS SUPPORT 48,42 5.48 00416986 OAKLAND BUSINESS BOOTCAMP COOPERATIVE SMALL BUSINESS SUPPORT 5,437.50 00416994 RENAISSANCE ENTREPRENEURSHIP CENTER SMALL BU SINESS SUPPORT 27,779.55 208 PLHA Grant Fund
PLHA
00416811 CONTRA COSTA HEALTH SERVICES H3CORE-REIMBURS EMENT 6,889.54 00416883 STAND FOR FAMILIES FREE OF VIOLENCE STAND EX PENSES 6,767.08 Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 7

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
NOVEMBER 28 - DECEMBER 26, 2024
FUND/CHECK#
00416900 WINTER NIGHTS FAMILY SHELTER INC WINTER NIGH TS EXPENSES 42,798.41 00417103 LOAVES AND FISHES OF CONTRA COSTA L&F-REIMBU RSEMENT 2,501.95 00417154 WINTER NIGHTS FAMILY SHELTER INC WINTER NIGH TS EXPENSES 666.16 00949932 HABITAT FOR HUMANITY EAST BAY HABITAT EXPENS E 19,637.37 00949961 HABITAT FOR HUMANITY EAST BAY HABITAT EXPENS E 33,051.80 209 RMRA Fund
Streets
00417036 BKF ENGINEERS INC PROFESSIONAL SERVICES 2,425 .00 211 Delta Fair Property Fund
Parks & Open Space
00417034 BELLECCI AND ASSOCIATES PROFESSIONAL SERVICE S 4,060.00 00949941 KLEINFELDER INC PROFESSIONAL SERVICES 1,042. 95 212 CDBG Fund
CDBG
00416806 COMMUNITY VIOLENCE SOLUTIONS CDBG SERVICES 2, 499.84 00416812 CONTRA COSTA SENIOR LEGAL SERVICES CDBG SERV ICES 945.01 00416848 LIONS CENTER FOR THE VISUALLY IMPAIRED CDBG SERVICES 3,195.00 00416881 SOCIETY OF ST VINCENT DE PAUL OF CCC CDBG SE RVICES 6,486.00 00417048 CHOICE IN AGING CDBG SERVICES 2,500.08
00417114 OMBUDSMAN SERVICES OF CCC CDBG SERVICES 2,498 .46 00417116 OPPORTUNITY JUNCTION CDBG SERVICES 2,500.00
00417130 RENAISSANCE ENTREPRENEURSHIP CENTER CDBG SER VICES 6,978.88 00949920 CITY DATA SERVICES LLC CDBG SERVICES 672.00
213 Gas Tax Fund
Streets
00416891 TANKO LIGHTING PROFESSIONAL SERVICES 8,000.0 0 00416990 PACIFIC GAS AND ELECTRIC CO ELECTRIC 275.15
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 62,958.3 0 214 Animal Services Fund
Animal Services
00416819 EAST BAY VETERINARY EMERGENCY EMERGENCY SERV ICES 211.05 00416822 ELANCO US INC VET SUPPLIES 201.81
00416827 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 124.82 00416835 HILLS PET NUTRITION PET FOOD 378.38
00416843 KOEFRAN SERVICES INC CREMATION SERVICES 140.0 0 00416855 MWI VETERINARY SUPPLY CO VET SUPPLIES 2,275.2 4 00416903 ZOETIS LLC VET SUPPLIES 687.59
00416937 COGENT SOLUTIONS AND SUPPLIES OPERATING SUPP LIES 267.24 00417069 EAST BAY VETERINARY EMERGENCY EMERGENCY SERV ICES 1,741.38 00417086 HILLS PET NUTRITION PET FOOD 698.37
00417094 KOEFRAN SERVICES INC CREMATION SERVICES 2,236 .50 00417110 MWI VETERINARY SUPPLY CO VET SUPPLIES 740.33
00417119 PACIFIC GAS AND ELECTRIC CO GAS 1,178.27
00417155 ZOETIS LLC VET SUPPLIES 1,701.41
216 Park-In-Lieu Fund
Parks & Open Space
00416998 ROYSTON HANAMOTO ALLEY AND ABEY PROFESSIONAL SERVICES 2,235.00 00417134 ROYSTON HANAMOTO ALLEY AND ABEY PROFESSIONAL SERVICES 2,568.75 Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 8

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
NOVEMBER 28 - DECEMBER 26, 2024
FUND/CHECK#
219 Recreation Fund
Non departmental
00416861 OLIVER, LANCE REFUND DEPOSIT 450.00
Nick Rodriguez Community Cent
00416794 BRADY INDUSTRIES JANITORIAL SUPPLIES 39.62
00416821 EL CAMPANIL THEATRE PRESERVATION TECH SUPPO RT RENTAL 280.00 00416860 OG CHARTER AND TOURS LLC LIVERMORE OUTLETS R IDE 650.00 00416868 PEPPER INVESTMENTS INC NOVEMBER SERVICE 222.0 0 00416920 BAY ALARM COMPANY DEC MAINTENANCE 335.12
00416921 BAY CITIES PYROTECTOR SPRINKLER INSPECTION 55 0.00 00416926 BRADY INDUSTRIES JANITORIAL SUPPLIES 1,563.42
00416931 CALIPRINTS LLC STAFF JACKETS 979.11
00416944 COSTCO VARIOUS BUSINESS EXPENSES 220.73
00416953 EL CAMPANIL THEATRE PRESERVATION LIGHT CONS OLE OPERATOR 280.00 00416971 KARLA'S JANITORIAL & SUPPLIERS, LLC JANITORI AL SERVICES 2,781.00 00417013 AAA BUSINESS SUPPLIES AND INTERIORS FRONT DE SK FURNITURE 5,285.72 00417020 AMERICAN STAGE TOURS SF HOLIDAY TOUR 1,515.00
00417045 CANON FINANCIAL SERVICES COPIER CONTRACT 287. 28 00417087 HONEYWELL INTERNATIONAL INC QUATERLY MAINTEN ANCE 6,164.80 00417119 PACIFIC GAS AND ELECTRIC CO GAS 5,641.47
Recreation Sports Programs
00207333 SHEPARD, ANGELA SPORT CLASS REFUND 55.50
00416796 BSN SPORTS CHAMPIONSHIP TSHIRTS 1,403.22
00416833 GONZALEZ-ALSTON, ZONIA V CONTRACTOR PAYMENT 3 10.80 00416861 OLIVER, LANCE CREDIT REFUND 1,008.00
00416920 BAY ALARM COMPANY DEC MAINTENANCE 150.00
00416931 CALIPRINTS LLC STAFF JACKETS 979.11
00416944 COSTCO VARIOUS BUSINESS EXPENSES 87.79
00416979 LOWES COMPANIES INC SUPPLIES 52.09
00417055 CONCORD SOFTBALL UMPIRES UMPIRE SERVICES 2,75 5.00 00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 9,439.09
Recreation-Comm Center
00416789 BAY ALARM COMPANY SERVICE CALL 390.00
00416801 CERVANTES, OCTAVIO UPHOLSTREY CLEANING 1,040 .00 00416818 DUGAND, KARINA CONTRACTOR PAYMENT 264.00
00416841 JAMES R. LEWIS CONTRACTOR PAYMENT 450.00
00416869 PEREZ, WANDIE TORRES HOLIDAY PARADE CHARACTE R 750.00 00416893 THOMPSON, RANDALL CONTRACTOR PAYMENT 198.00
00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 1 ,419.81 00416926 BRADY INDUSTRIES JANITORIAL SUPPLIES 603.13
00416931 CALIPRINTS LLC STAFF JACKETS 979.12
00416944 COSTCO VARIOUS BUSINESS EXPENSES 698.05
00416973 KOVALICK, LUANNE CONTRACTOR PAYMENT 468.00
00416977 LOOMIS ARMORED LLC ARMORED CAR PICKUP 313.55
00416979 LOWES COMPANIES INC PROGRAM SUPPLIES 167.69
00416981 MANUEL A MINZER CONTRACTOR PAYMENT 627.00
00416983 MAX MARTIAL ARTS LLC CONTRACTOR PAYMENT 1,344 .00 00416984 MUIR, ROXANNE CONTRACTOR PAYMENT 336.00
Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 9

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
NOVEMBER 28 - DECEMBER 26, 2024
FUND/CHECK#
00416990 PACIFIC GAS AND ELECTRIC CO GAS 12,271.47
00417007 UNITED STATES POSTAL SERVICE MAILING SERVICE S 7,250.00 00417009 VERIZON WIRELESS DATA USAGE 39.04
00417028 AT AND T MCI PHONES 63.15
00417033 BE EXCEPTIONAL CONTRACTOR PAYMENT 3,055.20
00417087 HONEYWELL INTERNATIONAL INC QUATERLY MAINTEN ANCE 11,448.91 00417113 OFFICE DEPOT INC OFFICE SUPPLIES 56.46
00417121 PARKINK STAFF GENERAL SHIRT 941.64
00949936 DELL COMPUTER CORP ADOBE PHOTOSHOP LICENSES 3 64.40 Recreation Water Park
00416868 PEPPER INVESTMENTS INC NOVEMBER SERVICE 543.0 0 00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 3 87.01 00416920 BAY ALARM COMPANY DEC MAINTENANCE 1,941.46
00416931 CALIPRINTS LLC STAFF JACKETS 979.12
00416972 KNORR SYSTEMS INC CHEMICALS 1,228.69
00416976 LINCOLN EQUIPMENT INC CHEMICALS 6,640.93
00417022 AMS DOT NET INC ACC ADDITIONAL AP'S 630.00
00417039 BSN SPORTS AWP UNIFORMS 664.90
00417087 HONEYWELL INTERNATIONAL INC QUATERLY MAINTEN ANCE 2,642.06 00417101 LINCOLN EQUIPMENT INC CHEMICALS 150.66
00417119 PACIFIC GAS AND ELECTRIC CO GAS 11,631.03
222 Measure C/J Fund
Streets
00417152 WATERSAVERS IRRIGATION, INC LONE TREE ENHANC EMENT 9,552.21 00949959 SITEONE LANDSCAPE SUPPLY HOLDING LLC LONE TR EE ENHANCEMENT 5,845.28 226 Solid Waste Reduction Fund
Solid Waste
00416777 ADMANOR INC. REGIONAL OUTREACH EFFORT 3,000.00 00417153 WESTERN ROOFING SERVICE REFUND WASTE MNGMT F EE 35.00 00949929 STEWARDSHIP ACTION FOUNDATION SAF ANNUAL MEM BERSHIP 1,000.00 229 Pollution Elimination Fund
Channel Maintenance Operation
00416979 LOWES COMPANIES INC FENCE 148.36
00417024 ANTIOCH ACE HARDWARE SUPPLIES 109.58
00417093 KIE-CON INC V-BLOCKS 1,305.00
00417102 LIVE OAK ASSOCIATES INC BIOLOGIST SERVICES 5, 078.19 00417124 PEPPER INVESTMENTS INC PEST CONTROL 1,050.00
Storm Drain Administration
00417141 STATE WATER RESOURCES CONTROL BOARD ANNUAL P ERMIT FEE-INDEX 40,023.00 251 Lone Tree SLLMD Fund
Lonetree Maintenance Zone 1
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 1,178.27
Lonetree Maintenance Zone 2
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 1,013.06
Lonetree Maintenance Zone 3
Lonetree Maintenance Zone 4
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 106.68
252 Downtown SLLMD Fund
Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 10

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
NOVEMBER 28 - DECEMBER 26, 2024
FUND/CHECK#
Downtown Maintenance
00416793 BNSF RAILWAY COMPANY INC LAND LEASE 5,138.02
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 702.85
253 Almondridge SLLMD Fund
Almondridge Maintenance
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 378.35
254 Hillcrest SLLMD Fund
Non departmental
Hillcrest Maintenance Zone 1
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 1,252.87
Hillcrest Maintenance Zone 2
00417029 B & D EXCAVATION & CONSTRUCTION INC PROGRESS PAYMENT #4 79,800.00 00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 1,049.74
00417146 TERRACARE ASSOCIATES TURF MOWING 3,897.00
Hillcrest Maintenance Zone 4
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 967.44
255 Park 1A Maintenance District Fund
Park 1A Maintenance District
00416920 BAY ALARM COMPANY DEC MAINTENANCE 290.00
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 158.83
256 Citywide 2A Maintenance District Fund
Citywide 2A Maintenance Zone 3
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 112.39
Citywide 2A Maintenance Zone 4
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 524.37
Citywide 2A Maintenance Zone 5
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 981.13
Citywide 2A Maintenance Zone 6
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 330.60
Citywide 2A Maintenance Zone 8
Citywide 2A Maintenance Zone 9
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 688.32
Citywide 2A Maintenance Zone10
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 98.20
257 SLLMD Administration Fund
SLLMD Administration
00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 1 ,125.99 00416967 HAWTHORN VENTURES LLC SAFETY SHOES- MORENO, J 596.47 00416979 LOWES COMPANIES INC SMALL TOOLS 225.08
00949923 GRAINGER INC SUPPLIES 34.96
00949937 GRAINGER INC GATORADE POPS 70.29
259 East Lone Tree SLLMD Fund
Zone 1-District 10
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 67.27
281 CFD 2018-01 Public Services Fund
CFD 2018-01 Maintenance
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 28.27
311 Capital Improvement Fund
Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 11

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
NOVEMBER 28 - DECEMBER 26, 2024
FUND/CHECK#
Non departmental
Streets
00416877 SANDSTONE ENVIRONMENTAL ENGINEERING PROGRESS PAYMENT #3 175,788.25 00417099 LILYPAD EV LLC CHARGER POINT 168,777.30
Public Buildings & Facilities
00417142 STATE WATER RESOURCES CONTROL BOARD ANNUAL P ERMIT FEE 3,540.00 376 Lone Diamond Fund
Assessment District
00301562 CENTRAL SELF STORAGE ANTIOCH MONTHLY STORAGE 147.00 569 Vehicle Replacement Fund
Equipment Maintenance
00416856 NATIONAL AUTO FLEET GROUP FACILITIES VEHICLE REPLACE 65,271.09 00416902 YAMAHA GOLF CARS OF CALIFORNIA INC ACP CART 1 6,133.25 570 Equipment Maintenance Fund
Non departmental
00416836 HUNT AND SONS INC FUEL 29,619.41
00417088 HUNT AND SONS INC FUEL 6,109.75
Equipment Maintenance
00416778 AFFORDABLE TIRE CENTER SMOG CHECK 60.00
00416792 BILL BRANDT FORD REPAIRS 1,836.22
00416797 CAL-LINE EQUIPMENT INC EQUIPMENT 310.14
00416803 CHUCKS BRAKE AND WHEEL SERVICE INC PARTS 551.27 00416827 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 97.50 00416847 LIM AUTOMOTIVE SUPPLY INC AUTO REPAIR PARTS 4 19.80 00416862 OREILLY AUTO PARTS AUTO REPAIR PARTS 1,217.70
00416894 TRED SHED, THE PARTS 1,010.58
00416898 WALNUT CREEK FORD AUTO REPAIR PARTS 349.71
00416929 CAL-LINE EQUIPMENT INC BOLTS AND WASHERS 196 .27 00416932 CALLAHAN, ROBERT EXPENSE REIMBURSEMENT 88.98
00416975 LIM AUTOMOTIVE SUPPLY INC PARTS 1,467.53
00416988 OREILLY AUTO PARTS PARTS 485.45
00417005 TRED SHED, THE TIRES 5,034.42
00417011 WALNUT CREEK FORD PARTS 901.04
00417015 AFFORDABLE TIRE CENTER SMOG CHECK 600.00
00417026 ARROWHEAD 24 HOUR TOWING INC TOW 205.00
00417035 BILL BRANDT FORD OUTSIDE REPAIR 798.80
00417070 ECHARARRIA, MARIA USED TIRE DISPOSAL 191.50
00417100 LIM AUTOMOTIVE SUPPLY INC PARTS 551.14
00417107 MUNICIPAL MAINT EQUIPMENT INC PARTS 358.24
00417111 NOREGON SYSTEMS, LLC TRUCK CHECK UP 2,030.21
00417117 OREILLY AUTO PARTS PARTS 502.80
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 887.30
00417151 WALNUT CREEK FORD PARTS 4,208.47
00949931 UNLIMITED GRAPHIC AND SIGN NETWORK DECALS 1,8 15.26 00949942 PETERSON TRACTOR CO OUTSIDE REPAIR 1,500.98
573 Information Services Fund
Network Support & PCs
00416910 AMERICAN MESSAGING PAGER & PAGECOPY SERVICE 4 7.99 Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 12

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
NOVEMBER 28 - DECEMBER 26, 2024
FUND/CHECK#
00417090 INSIGHT PUBLIC SECTOR INC AZURE OVERAGES 1,31 3.98 00949922 DIGITAL SERVICES WEBSITE MAINTENANCE 8,880.00
00949936 DELL COMPUTER CORP ADOBE PHOTOSHOP LICENSES 9 6.69 Telephone System
00417028 AT AND T MCI PHONES 3,253.58
GIS Support Services
00416924 BORELLI, GINA CONSULTING SERVICES 7,683.00
00416935 CIVICPLUS, LLC GIS SERVICES 2,849.95
00417009 VERIZON WIRELESS DATA USAGE 38.01
00417113 OFFICE DEPOT INC OFFICE SUPPLIES 24.87
Office Equipment Replacement
00417022 AMS DOT NET INC DR AZURE PROJECT 1,546.33
00949936 DELL COMPUTER CORP COMPUTER EQUIPMENT 1,770.2 0 00949954 ISSQUARED, INC UPS BATTERY REPLACEMENT 1,161. 36 611 Water Fund
Non departmental
00416776 ACE INDUSTRIAL SUPPLY INC SUPPLIES 1,863.43
00416779 ALL PRO PRINTING SOLUTIONS ENVELOPES 6,047.92
00416831 GEMPLERS INC SUPPLIES 934.97
00416859 OFFICE DEPOT INC OFFICE SUPPLIES 481.08
00416895 ULINE SUPPLIES 198.48
00416916 ANIXTER INC PAD LOCK KEYS 50.66
00416923 BISHOP CO SUPPLIES 844.08
00416951 DELTA DIABLO LOAN PAYMENT 252,026.18
00416955 FASTENAL CO SUPPLIES 3,491.90
00416962 GEMPLERS INC SUPPLIES 975.63
00416967 HAWTHORN VENTURES LLC HATS 2,354.82
00416979 LOWES COMPANIES INC SUPPLIES 74.63
00417000 STANDARD PLUMBING SUPPLY CO. INC. CONCRETE 45 9.11 00417118 PACE SUPPLY CORP HYDRANT WRENCH 191.62
00417147 ULINE KNEELING PADS 375.69
00949924 HAMMONS SUPPLY COMPANY JANITORIAL SUPPLIES 13 5.10 00949937 GRAINGER INC SUPPLIES 785.86
00949944 ROADSAFE TRAFFIC SYSTEMS INC GLOVES 2,833.86
Water Supervision
00417009 VERIZON WIRELESS DATA USAGE 76.02
Water Production
00207301 UNITED STATES POSTAL SERVICE SHIPPING FEE 18. 25 00207382 DIABLO WATER DISTRICT ECWMA EXPENSE MEETING 4 1.42 00416780 ALL SPEC SHEET METAL, INC SHEET METAL 327.75
00416781 ALTA FENCE FENCE REPAIR 344.00
00416782 ANIMAL DAMAGE MANAGEMENT PEST CONTROL 425.00
00416783 ANTIOCH ACE HARDWARE STEEL 135.79
00416784 AQUATIC INFORMATICS INC SUBSCRIPTION RENEWAL 12,918.00 00416789 BAY ALARM COMPANY SERVICE CALL 3,155.00
00416795 BRENNTAG PACIFIC INC CHEMICALS 6,061.53
00416799 CA DEPARTMENT OF TAX & FEE ADMIN WATER RIGHT S 356.90 00416804 CITY OF BRENTWOOD GROUNDWATER SERVICES 512.6 5 Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 13

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
NOVEMBER 28 - DECEMBER 26, 2024
FUND/CHECK#
00416813 CONTRA COSTA WATER DISTRICT ECWMA WEBSITE CO STS 416.00 00416816 DREAM RIDE ELEVATOR ELEVATOR SERVICES 2,194.1 7 00416827 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 239.08 00416847 LIM AUTOMOTIVE SUPPLY INC AUTO REPAIR PARTS 1 23.07 00416851 MCMASTER CARR SUPPLY CO PIPE FITTINGS 15.52
00416857 OCCUPATIONAL HEALTH CENTERS OF CA INC PRE-EM PLOYMENT MEDICAL 2,340.00 00416858 ODYSSEY POWER CORPORATION GENERATOR INSPECTI ONS 866.40 00416859 OFFICE DEPOT INC OFFICE SUPPLIES 98.86
00416870 REINHOLDT ENGINEERING CONSTR UST INSPECTIONS 500.00 00416884 STANDARD PLUMBING SUPPLY CO. INC. PLUMBING P ARTS 51.90 00416888 STOMMEL INC PARTS 1,685.84
00416896 UNIVAR SOLUTIONS USA INC CHEMICALS 39,574.93
00416920 BAY ALARM COMPANY DEC MAINTENANCE 6,522.31
00416939 CONNELLY, BRIAN K SAFETY SHOES-CONNELLY, B 35 0.00 00416941 CONTRA COSTA FIRE EQUIPMENT FIRE EQUIPMENT 2, 560.68 00416942 CONTRA COSTA WATER DISTRICT MAIN CANAL 1,169, 741.70 00416961 FRUIT GROWERS LABORATORY, INC TESTING 1,514.0 0 00416964 GUALCO GROUP INC, THE PROFESSIONAL SERVICES H2O 4,000.00 00416966 HACH CO LAB SUPPLY 788.11
00416971 KARLA'S JANITORIAL & SUPPLIERS, LLC JANITORI AL SERVICES 1,878.00 00416979 LOWES COMPANIES INC SMALL TOOLS 197.70
00416990 PACIFIC GAS AND ELECTRIC CO ELECTRIC 51.45
00416991 PRYOR LEARNING LLC PRYOR LEARNING MEMBERSHIP 498.00 00416995 RICE LAKE WEIGHING SYSTEMS INC SUPPLIES 159.0 0 00417009 VERIZON WIRELESS DATA USAGE 38.01
00417010 VESTIS GROUP INC WEEKLY SUPPLIES 441.03
00417023 ANIXTER INC SUPPLIES 592.73
00417028 AT AND T MCI PHONES 126.28
00417038 BRENNTAG PACIFIC INC LAB SUPPLIES 4,991.41
00417043 CANON FINANCIAL SERVICES COPIER CONTRACT 254. 50 00417050 CLEAN LAKES INC RESERVOIR TREATMENT 15,062.07
00417059 CONTRA COSTA FIRE EQUIPMENT FIRE EXTINGUISHE RS 214.93 00417060 CONTRA COSTA WATER DISTRICT TREATED WATER 9.0 4 00417078 FISHER SCIENTIFIC COMPANY LAB SUPPLIES 97.09
00417079 FRUIT GROWERS LABORATORY, INC TESTING 946.00
00417085 HARRINGTON INDUSTRIAL PLASTICS LLC PVC 95.27
00417092 KARL NEEDHAM ENTERPRISES INC SLUDGE REMOVAL 3 0,528.94 00417100 LIM AUTOMOTIVE SUPPLY INC BLADE 41.69
00417105 MCCAMPBELL ANALYTICAL INC LAB SUPPLY 325.00
00417106 MCMASTER CARR SUPPLY CO SHELVING 920.45
00417113 OFFICE DEPOT INC OFFICE SUPPLIES 174.17
00417119 PACIFIC GAS AND ELECTRIC CO GAS 112,071.09
00417129 REINHOLDT ENGINEERING CONSTR UST INSPECTION 1 75.00 00417148 UNIVAR SOLUTIONS USA INC CHEMICALS 31,513.65
00949919 CHEMTRADE CHEMICALS US LLC CHEMICALS 7,269.70
00949927 PENCCO INC CHEMICALS 13,406.40
00949937 GRAINGER INC HARDWARE 678.27
00949943 RED WING SHOE STORE SAFETY SHOES- VANDERPAIL , G 350.00 Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 14

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
NOVEMBER 28 - DECEMBER 26, 2024
FUND/CHECK#
00949947 UBEO BUSINESS SERVICES COPIER 79.94
00949951 CHEMTRADE CHEMICALS US LLC CHEMICALS 3,482.24
00949952 EUROFINS EATON ANALYTICAL INC TESTING 60.00
Water Distribution
00207302 STATE WATER RESOURCES CONTROL BOARD D2 CERTI FICATION RENEWAL 80.00 00416783 ANTIOCH ACE HARDWARE SMALL TOOLS 259.68
00416823 FASTENAL CO BATTERIES 987.72
00416827 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 8.08 00416828 G AND S PAVING SERVICE CUTS 10,334.92
00416857 OCCUPATIONAL HEALTH CENTERS OF CA INC MEDICA L -PUBLIC WORKS 31.00 00416864 PACE SUPPLY CORP PIPE FITTINGS 2,604.10
00416872 ROBERTS AND BRUNE CO PIPE FITTINGS 296.33
00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 2 93.57 00416913 AMERICAN WATER WORKS ASSOCIATION BBROOKS CCS RENEW 250.00 00416917 ANTIOCH BUILDING MATERIALS PAVING ROCK 6,330. 90 00416920 BAY ALARM COMPANY DEC MAINTENANCE 210.00
00416928 C AND J FAVALORA TRUCKING INC FULTON RECYCLE 23,400.00 00416934 CHECK PROCESSORS INC MONTHLY LOCKBOX 504.85
00416949 DE OLIVEIRA, PAULO A EXPENSE REIMBURSEMENT 12 0.00 00416950 DELTA DIABLO PARKS RECYCLE WATER 8,816.85
00416955 FASTENAL CO SUPPLIES 1,341.62
00416967 HAWTHORN VENTURES LLC HATS 2,048.37
00416975 LIM AUTOMOTIVE SUPPLY INC JUMPER 195.33
00416979 LOWES COMPANIES INC PIPE AND FITTINGS 1,901.4 4 00416989 PACE SUPPLY CORP COPPER 31,183.19
00417000 STANDARD PLUMBING SUPPLY CO. INC. SUPPLIES 39 1.81 00417001 STANDARD PLUMBING SUPPLY CO. INC. PIPE FITTI NGS 63.72 00417006
UNDERGROUND REPUBLIC WATER WORKS INC HYDRANTS 42,858.86 00417068 DINGLE, TYLER A EXPENSE REIMBURSEMENT 98.00
00417083 GRANITE CONSTRUCTION CO EZ STREET 2,164.09
00417113 OFFICE DEPOT INC OFFICE SUPPLIES 94.60
00417118 PACE SUPPLY CORP PIPE FITTINGS 1,623.05
00417119 PACIFIC GAS AND ELECTRIC CO GAS 3.92
00417120 PADILLA, JULIAN ALEJANDRO EXPENSE REIMBURSEM ENT 100.06 00417132 ROBERTS AND BRUNE CO PIPE WRENCH 514.10
00417147 ULINE SUPPLIES 26.49
00949917 BADGER METER INC CELLULAR SERVICE 13,368.84
00949923 GRAINGER INC BATTERY CHARGER 49.85
00949934 BADGER METER INC METER BASES 213,349.61
00949938 HOYA SAFETY SAFETY GLASSES 220.25
00949939 INFOSEND INC PRINT AND MAIL SERVICES 293.61
00949953 INFOSEND INC PRINT AND MAIL SERVICES 4,801.67
00949960 UBEO BUSINESS SERVICES COPY EXPENSE 17.12
Public Buildings & Facilities
00416815 CSI METRICS LLC PROFESSIONAL SERVICES 23,545. 92 00416852 MOUNTAIN CASCADE INC PROGRESS PAYMENT 21,569. 06 00416920 BAY ALARM COMPANY INSTALLATION WTP 50,700.00
00417142 STATE WATER RESOURCES CONTROL BOARD ANNUAL P ERMIT FEE 3,540.00 Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 15

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
NOVEMBER 28 - DECEMBER 26, 2024
FUND/CHECK#
00949946 SHIMMICK CONSTRUCTION INC PROGRESS PAYMENT # 44 266,802.15 Water Systems
00416864 PACE SUPPLY CORP METER BOX LIDS 50,862.54
00949934 BADGER METER INC REGISTERS 54,976.85
621 Sewer Fund
Swr-Wastewater Administration
00301408 DEPARTMENT OF PESTICIDE REGULATION CERTIFICA TE RENEWAL 140.00 00416800 CANON FINANCIAL SERVICES COLOR COPIER LATE F EE 968.98 00416826 FERNANDEZ LOPEZ, KIM ANGEL CONFERENCES/DUES 1 95.00 00416828 G AND S PAVING SERVICE CUTS 10,334.93
00416857 OCCUPATIONAL HEALTH CENTERS OF CA INC PRE-EM PLOYMENT MEDICAL 31.00 00416874 ROOTX ROOT TREATMENT 7,416.31
00416906 ALTA FENCE REPAIR FENCING 890.00
00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 9 3.66 00416917 ANTIOCH BUILDING MATERIALS PAVING ROCK 6,330. 91 00416928 C AND J FAVALORA TRUCKING INC FULTON RECYCLE 23,400.00 00416934 CHECK PROCESSORS INC MONTHLY LOCKBOX 504.85
00416965 H&R PLUMBING AND DRAIN CLEANING INC MH REHAB 4,000.00 00416970 JACK DOHENY COMPANY CAMERA REPAIRS 5,789.87
00416979 LOWES COMPANIES INC SUPPLIES 1,203.94
00416996 ROBERTS AND BRUNE CO POPPERS 1,583.70
00417041 CANON FINANCIAL SERVICES COPIER CONTRACT 74.1 4 00417083 GRANITE CONSTRUCTION CO EZ STREET 2,164.09
00417113 OFFICE DEPOT INC OFFICE SUPPLIES 50.54
00417119 PACIFIC GAS AND ELECTRIC CO ELECTRIC 823.09
00417149 VERIZON WIRELESS DATA USAGE 38.01
00949923 GRAINGER INC TOOLS 214.58
00949928 SCOTTO, CHARLES W AND DONNA F RENT 6,250.50
00949939 INFOSEND INC MAIL SERVICES 293.60
00949953 INFOSEND INC MAIL SERVICES 4,801.66
631 Marina Fund
Marina Administration
00416786 ASSOCIATION OF MARINA INDUSTRIES AMI CONFERE NCE EXPO 1,318.00 00416868 PEPPER INVESTMENTS INC MONTLY SERVICE 125.00
00416907 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 2 11.70 00416920 BAY ALARM COMPANY MONTHLY MAINTENANCE 738.32
00416971 KARLA'S JANITORIAL & SUPPLIERS, LLC JANITORI AL SERVICES 3,080.00 00416979 LOWES COMPANIES INC PAINT SUPPLIES 438.75
00417008 VALVTECT PETROLEUM CHEMICALS 2,573.24
00417119 PACIFIC GAS AND ELECTRIC CO GAS 5,160.74
00417129 REINHOLDT ENGINEERING CONSTR UST INSPECTION 3 50.00 Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 16
227 Housing Fund
Housing
00417058 CONTRA COSTA CRISIS CENTER QUARTERLY SERVICE S 2,233.96 00949918 BAY AREA LEGAL AID QUARTERLY SERVICES 9,481.8 0 00949920 CITY DATA SERVICES LLC QUARTERLY SERVICES 2,0 28.00 00949945 SHELTER INC CHECK REISSUE 30,581.08
00949958 SHELTER INC Q1FY24-25 SHELTER EXPENSES 29,363 .31

AS HOUSING SUCCESSOR TO

THE ANTIOCH DEVELOPMENT AGENCY

CLAIMS BY FUND REPORT
NOVEMBER 28 -DECEMBER 26, 2025
FUND/CHECK#
Finance Accounting
Prepared by : L. Reyes
1/8/2025 January 14, 2025 Page 1

DATE:

TO:

SUBMITTED BY:

APPROVED BY:

SUBJECT:

CITY OF

ANTIOCH

CALIFORNIA

STAFF REPORT TO THE CITY COUNCIL
Regular Meeting of January 14, 2025
Honorable Mayor and Members of the City Council
Marcus Woodland, Water Treatment Plant Superintendent
Scott Buenting, Acting Public Works Director/City Engineer /;f? Award a Consultant Services Agreement to Carollo Engineers, Inc. for the Emergency Response Plan (ERP) and Risk Resilience Assessment (RRA) in the Amount of $135,000; P.W. 340-16

RECOMMENDED ACTION
It is recommended that the City Council adopt a resolution:

1. Awarding a Consultant Services Agreement to Carollo Engineers, Inc. for the Emergency Response Plan and Risk Resilience Assessment in the amount not to exceed $135,000; and

2. Authorizing the City Manager to execute the agreement with Carollo Engineers, Inc. in a form approved by the City Attorney.

FISCAL IMPACT
The Fiscal Year 2024/25 Water Enterprise Fund Budget includes adequate funding for the review and update of the Emergency Response Plan and Risk Resilience Assessment to meet the requirements specified in the America's Water Infrastructure Act.

DISCUSSION
An Emergency Response Plan (ERP) is a process that helps water system managers and staff explore vulnerabilities, make improvements, and establish procedures to follow during an emergency that may disrupt the Water Treatment Plant facility operations. A Risk Resilience Assessment (RRA) evaluates the vulnerabilities, threats, and consequences of potential hazards. An ERP and RRA are required for community water systems, including the City, as specified in the Safe Drinking Water Act (SOWA) Section 1433: Risk and Resilience Assessments and Emergency Response Plans.

The City completed its initial ERP and RRA in 2020. The City needs to review and update the documents to maintain compliance with the America's Water Infrastructure Act (AWIA) Section 2013 and SOWA Section 1433: Risk and Resilience Assessments and Emergency Response Plans. The work will provide for a detailed update to the City's current ERP and RRA. The Environmental Protection Agency (EPA)-mandated deadline L
Agenda Item #
Antioch City Council Report
January 14, 2025 Agenda Item #L 2
for the RRA is March 31, 2025. The EPA-mandated deadline for the ERP is September 30, 2025. The City is finalizing construction on a new River Pump Station and Brackish Water Desalination Plant and must include these items in the updated ERP & RRA.

On September 26, 2024, City staff published a Request for Qualifications on the City's website, contacted various plan rooms, and directly contacted three firms requesting qualifications for updating the ERP and RRA.

On November 6, 2024, qualifications were received from three (3) consultants. Based on the content of the qualifications, Carollo Engineers, Inc. was selected as the most qualified firm to provide the services required for the project. Staff has subsequently met with representatives from Carollo Engineers, Inc. to develop the attached scope of work and cost proposal. Staff recommends awarding the agreement to Carollo Engineers, Inc. for this work.

ATTACHMENTS
A. Resolution
B. Consulting Services Agreement with Carollo Engineers, Inc.

ATTACHMENT "A"
RESOLUTION NO. 2025/xxx

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ANTIOCH

AWARDING A CONSUL TANT SERVICES AGREEMENT TO CAROLLO
ENGINEERS, INC. FOR THE EMERGENCY RESPONSE PLAN AND RISK RESILIENCE ASSESSMENT IN THE AMOUNT OF $135,000
P.W. 340-16
WHEREAS, an Emergency Response Plan (ERP) is a process that helps water system managers and staff explore vulnerabilities, make improvements, and establish procedures to follow during an emergency that may disrupt the Water Treatment Plant facility operations. A Risk Resilience Assessment (RRA) evaluates the vulnerabilities, threats, and consequences of potential hazards. An ERP and RRA are required for community water systems as specified in the Safe Water Drinking Act (SOWA) Section 1433: Risk and Resilience Assessments and Emergency Response Plans; WHEREAS, the City completed its initial ERP and RRA in 2020 and is now due to review and update the documents to maintain compliance with the America's Water Infrastructure Act (AWIA) Section 2013 and Safe Water Drinking Act (SOWA) Section 1433: Risk and Resilience Assessments and Emergency Response Plans; WHEREAS, on September 26, 2024, City staff published a Request for Qualifications on the City's website, contacted various plan rooms, and directly contacted three firms requesting qualifications for the ERP and RRA; WHEREAS, on November 6, 2024, qualifications were received from three (3) consultants;
WHEREAS, based on the content of the qualifications, Carollo Engineers, Inc. was selected as the most qualified firm to provide the services required for the project; and WHEREAS, the City Council has considered awarding a Consultant Services Agreement with Carollo Engineers, Inc. for a total amount of $135,000 for the ERP and RRA.

RESOLUTION NO. 2025/**
January 14, 2025

Page 2 ends

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Antioch, hereby:

1. Approves awarding a Consultant Services Agreement to Carollo Engineers, Inc. for the Emergency Response Plan and Risk Resilience Assessment in the amount not to exceed $135,000; and

2. Authorizes the City Manager to execute the agreement with Carollo Engineers, Inc. in a form approved by the City Attorney.
* * * * * * *
I HEREBY CERTIFY that the foregoing resolution was passed and adopted by the City Council of the City of Antioch at a regular meeting thereof, held on the 14th day of January 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

MELISSA RHODES

CITY CLERK OF THE CITY OF ANTIOCH

6 Agenda Item #

STAFF REPORT TO THE CITY COUNCIL

DATE:

Regular Meeting of January 14, 2025

TO: Honorable Mayor and Members of the City Council

SUBMITTED BY: Desmond Bittner, Acting Police Captain

APPROVED BY: Brian Addington, Interim Police Chief

SUBJECT:

Proposed Update to the Master Fee Schedule for Carry Concealed Weapon (CCW) licenses

RECOMMENDED ACTION
It is recommended that the City Council adopt a resolution approving an amendment to the Master Fee schedule for Carry Concealed Weapon (CCW) licenses.

FISCAL IMPACT
The proposed fee update is intended to recoup incurred administrative costs so that there will be no financial burden to the General Fund.

DISCUSSION
California Penal Code § 26155(a) requires “the chief or other head of a municipal police department of any city” to issue “carry concealed weapons” (CCW) licenses to residents of the city so long as the applicant meets the legal requirements. California Penal Code § 26155(c) allows the chief to enter into “an agreement with the sheriff of the county in which the city is located for the sheriff to process applications for licenses, renewals of licenses, and amendments to licenses...”; however, the sheriff is not required to do this if the population of the county is over 200,000 people [California Penal Code §26150(b)(2)].

For several years, the Contra Costa County Office of the Sheriff received, processed, and issued CCW application s for residents of most of the municipalities in Contra Costa County, including the City of Antioch. Recently, the Sheriff advised the municipalities they would no longer be providing this service necessitating the City of Antioch Police Department to implement a CCW process.

State law and established case law regulates the process for accepting, processing, and issuing CCW licenses. Antioch Police Department maintains a model policy drafted by Lexipol that reflects current law (refer to Antioch Police Department Policy 210, ““License to Carry a Firearm”).

Antioch City Council Report
January 14, 2025 Agenda Item #6 2

The CCW application process is administratively time consuming. A company named Permitium developed a web-based computer program that helps automate the application process, assists in collecting required fees, tracks the application process, and maintains the CCW license records. Many agencies throughout California and in our region utilize this program and the Antioch Police Department will also be utilizing this program.

Pursuant to the California Government Code §66000 et seq., and California Penal Code §26190(b)(1), fees can be assessed to recoup an amount equal to the reasonable costs associated with processing CCW applications, issuing CCW licenses, and enforcing the license. The City of Antioch Master Fee Schedule, effective July 1, 2024, does contain a “Gun Permit Fee”; however, it is unknown the last time this particular fee was updated, and the established fee does not effectively recoup the costs associated with conducting this activity nor have the appropriate title.

Antioch Police Department personnel assessed the time and materials that would be required to provide this service, including the annual cost of contracting with Permitium divided by the approximately 100 new and/or renewal applications the Department expects to process , reviewed fees assessed by other agencies in our region that are already providing this service, and subsequently developed the proposed fee schedule to provide this service. The total administrative costs were then rounded to the nearest whole dollar. Pursuant to California Penal Code 26190 (b)(2), 50% of the total local fees may be collected upon filing the application and the remainder collected upon issuance of the license. The following fee structure for CCW license fees is being recommended to replace the existing “Gun Permit Fees” within the Master Fee Schedule:

DESCRIPTION FEE
Carry Concealed Weapon (CCW)
License Fees -
Application/Renewal/Amendment
New Permit Initial Fee
(refundable)- $261.50
Issuance Fee - $261.50
Renewal Permit -
$455.00
Amended Permit -
$64.00
Duplicate - $30.00

It should be noted that proposed fee reflects only what the City of Antioch Police Department will be charging and there will be other associated costs borne solely by the applicant, including fees charged by the California Department of Justice, Livescan (fingerprinting), cost of required training, psychological screening, etc.

Compliance with State Law:

The proposed fee increase complies with the requirements of applicable state law including, but not limited to, Proposition 218, Proposition 26 and the Mitigation Fee Act (Gov. Code section 66014, et. seq.)

Antioch City Council Report
January 14, 2025 Agenda Item #6 3

ATTACHMENTS

1. Resolution
a. Exhibit A to resolution – City of Antioch Fee Schedule for Carry Concealed Weapon (CCW) license
b. Exhibit B to resolution – Administrative Costs

RESOLUTION NO. 2025/xxx

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ANTIOCH

APPROVING AN UPDATE TO THE MASTER FEE SCHEDULE FOR CARRY

CONCEALED WEAPONS (CCW) LICENSING BY THE CITY OF ANTIOCH

POLICE DEPARTMENT

WHEREAS, California Penal Code § 26155(a) requires “the chief or other head of a municipal police department of any city” to issue “carry concealed weapons” (CCW) licenses to residents of the city so long as the applicant meets the legal requirements.

California Penal Code § 26155(c) allows the chief to enter into “an agreement with the sheriff of the county in which the city is located for the sheriff to process applications for licenses, renewals of licenses, and amendments to licenses...”; however, the sheriff is not required to do this pursuant to if the population of the county is over 200,000 people [California Penal Code §26150(b)(2)];

WHEREAS, for several years, the Contra Costa County Office of the Sheriff received, processed, and issued CCW applications for residents of most of the municipalities in Contra Costa County, including the City of Antioch. Recently, the Sheriff advised the municipal ities they would no longer be providing this service necessitating the City of Antioch Police Department to implement a CCW process;

WHEREAS, pursuant to the California Government Code §66000 et seq., and California Penal Code §26190(b)(1), fees can be assessed to recoup an amount equal to the reasonable costs associated with processing CCW applications, issuing CCW licenses, and enforcing the l icense. The City of Antioch Master Fee Schedule, effective July 1, 2024, does contain a “Gun Permit Fee”; however, it is unknown the last time this particular fee was updated, and the established fee is woefully low and inaccurate to effectively recoup the costs associated with conducting this activity: and

WHEREAS,
Antioch Police Department personnel assessed the time and materials that would be required to provide this service, reviewed fees assessed by other agencies in our region that are already providing this service, and subsequently developed the proposed fee schedule to provide this service based on the components included by reference in Exhibit B.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Antioch, hereby:

Section 1. Approves removing “Gun Permit Fees” from the Master Fee Schedule; and

Section 2. Approves adding “Carry Concealed Weapon (CCW) License Fees to the Master Fee Schedule as set forth in Exhibit “A” attached hereto. The fees imposed by the Resolution shall take effect on January 15, 2025, and shall supersede any prior fees or charges imposed by resolution otherwise by the City Council, to the extent such prior fees or charges conflict herewith.

* * * * * * *

RESOLUTION NO. 2025/XXX
January 14, 2025

Page 2 ends

I HEREBY CERTIFY that the foregoing resolution was passed and adopted by the City Council of the City of Antioch at a regular meeting thereof, held on the 14th day of January 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

MELISSA RHODES

CITY CLERK OF THE CITY OF ANTIOCH

EXHIBIT A

ANTIOCH

MASTER FEE SCHEDULE

POLICE DEPARTMENT

DESCRIPTION FEE ACCT CODE
Carry Concealed Weapon
(CCW) License Fees -
Application/Renewal/Amendment
New Permit Initial Fee
(refundable)- $261.50
Issuance Fee - $261.50
Renewal Permit -
$455.00
Amended Permit -
$64.00
Duplicate - $30.00

100-3110.46300

EXHIBIT B

ADMINISTRATIVE COSTS

New Application
Police Records Technician (2 hours @ $68.79) $137.58 Property and Evidence Supervisor (1/2 hour @ $119.09) $59.55 Admin Sergeant (I hour @ $236.40) $236.40
Ferretly social media search ($30.00 per search) $30.00 Permittium (annual cost/100) $59.75
TOTAL $523.28

Renewal Application
Police Records Technician (1 hour @ $68.79) $68.79
Property and Evidence Supervisor (1/2 hour @ $119.09) $59.55 Admin Sergeant (I hour @ $236.40) $236.40
Ferretly social media search ($30.00 per search) $30.00 Permittium (annual cost/100) $59.75
TOTAL $454.59

Modification
Police Records Technician (1/2 hour @ $68.79) $34.40 Property and Evidence Supervisor (1/4 hour @ $119.09) $29.77 TOTAL $64.17

Duplicate
Property and Evidence Supervisor (1/4 hour @ $119.09) $29.77 TOTAL $29.77

8 Agenda Item #

STAFF REPORT TO THE ANTIOCH PUBLIC FINANCING AUTHORITY

DATE: Regular Meeting of January 14, 2025

TO: Honorable Members of the Antioch Public Finance Authority

SUBMITTED BY: Dawn Merchant, Finance Director
APPROVED BY: Bessie Marie Scott, City Manager

SUBJECT: Antioch Public Financing Authority – Basic Financi al Statements and Independent Auditor’s Report for the Year Ended June 30, 2024

RECOMMENDED ACTION
It is recommended that the Board of the Antioch Pub lic Financing Authority receive and file the attached Antioch Public Financing Authorit y – Basic Financial Statements and Independent Auditor’s Report for the Year Ended June 30, 2024.

FISCAL IMPACT
There is no fiscal impact associated with this action.

DISCUSSION
The Antioch Public Financing Authority (APFA) is a joint exercise of powers entity organized by the City of Antioch (City) and the for mer Antioch Development Agency (Agency) under the laws of the State of California. The Authority was organized to provide financial assistance to the City and the Agency by financing real and personal property and improvements for the benefit of the residents of the City and surrounding areas.

As required by State law, the Antioch Public Financing Authority must publish a complete set of financial statements at the close of each fi scal year audited by a firm of licensed certified public accountants. This year's annual financial report was audited by Badawi & Associates, Certified Public Accountants.

As stated in the Independent Auditor's Report, the basic financial statements present fairly, in all material respects, the respective financial position of the Authority, as of June 30, 2024, and the respective changes in its fi nancial position and its cash flows for the year then ended in accordance with accounting p rinciples generally accepted in the United States of America.

Antioch City Council Report
January 14, 2025 Agenda Item #8 2

ATTACHMENT
A. Antioch Public Financing Authority – Basic Financial Statements and Independent Auditor’s Report for the Year Ended June 30, 2024

(A Component Unit of the City of
Antioch, California)
Basic Financial Statements
and Independent Auditor’s Report
For the year ended June 30, 2024
City of Antioch Public Financing Authority
Basic Financial Statements
For the year ended June 30, 2024
Table of Contents
Page
Independent Auditor’s Report ................................................................................................................................ 1 Management’s Discussion and Analysis (Required Supplementary Information) ...................................... 5 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ........................................................................................................................... 10 Statement of Activities ................................................................................................................................ 11 Statement of Cash Flows ............................................................................................................................. 12 Notes to Basic Financial Statements ................................................................................................................ 13 Supplementary Information:

Combining Statement of Fund Net Position ............................................................................................ 20 Combining Statement of Revenues, Expenses and Changes in Fund Net Position ........................... 21 Combining Statement of Cash Flows ........................................................................................................ 22 Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ...................................... 23 This page intentionally left blank.

INDEPENDENT AUDITOR’S REPORT
To the Board of Directors
of the City of Antioch Public Financing Authority
Antioch, California
Report on the Financial Statements
We have audited the accompanying financial statements of the City of Antioch Public Financing Authority (Authority), a component unit of the City of Antioch, as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the Authority’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Authority as of June 30, 2024, and the changes in its financial posi tion and its cash flows for t h e y e a r t h e n e n d e d i n a c c o r d a n c e w i t h a c c o u n t i n g p r i n c i p l e s g e n e r a l l y a c c e p t e d i n t h e U n i t e d S t a t e s o f America.

Basis for Opinion
We conducted our audit in accordance with auditing st andards generally accepted in the United States of America (GAAS) and the standards applicable to fi nancial 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 Respon sibilities for the Audit of the Financial Statements section of our report. We are required to be inde pendent the Authority and to meet our other ethical responsibilities, in accordance with the relevant ethica l 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 opinion.

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 mainte nance 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 substant ial doubt about the Authority’s ability to continue as a going concern for twelve months beyond the fina ncial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

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 opinion. Reasonable assurance is a high level of as surance but is not absolute assurance and therefore is To the Board of Directors
of the City of Antioch Public Financing Authority
Antioch, California

Page 2 ends

not a guarantee that an audit conducted in accordance with GAAS 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 in volve 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 ag gregate, they would influence the judgment made by a reasonable user based on the financial statements.

Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control re levant 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 Authorit y’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 th e Authority’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 Unit ed States of America require that the management’s discussion and analysis on pages 5-6 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 standard s 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 response s to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 2 To the Board of Directors
of the City of Antioch Public Financing Authority
Antioch, California

Page 3 ends

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Authority’s basic financial statemen ts. The combining and individual fund financial statements, are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The combining and individual fund financial statemen ts are the responsibility of management and were derived from and relate directly to the underlying a ccounting and other records used to prepare the basic financial statements. Such 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 an d 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 Unit ed States of America. In our opinion, the combining and individual fund financial statements are fairly stat ed in all material respects in relation to the basic financial statements as a whole.

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 internal control over financial reporting or on comp liance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Authority’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Berkeley, California
December 20, 2024
3 This page intentionally left blank.
4 ANTIOCH PUBLIC FINANCING AUTHORITY
Management’s Discussion and Analysis
This section of the Antioch Public Financing Aut hority’s (the Authority) financial statements presents a narrative overview and analysis of the financial activities of the Authority for the fiscal year ended June 30, 2024. Please read it in conjunction with the Authority’s basic financial statements.

Financial Highlights
• Cash receipts from leases during the year totaled $1,955,740. All of these receipts were used to pay debt service requirements for fiscal year 2023/24.

Financial Statements
The Authority’s financial statements are those of a special-purpose government engaged only in providing debt financing for capital improvements benefiting the City of Antioch (the City) and the former Antioch Development Agency (the Agency). Under Governmental Accounting Standards Board (GASB) Statement No. 34, governments like the Authority that have only business-type activities may present only enterp rise fund financial statements as follows: (1) statement of net position; (2) statement of revenues, expenses and changes in net position; and (3) statement of cash flows.

The Authority’s basic financial statements are pr epared on an accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America.

The following table indicates the net position as of June 30, 2024 and June 30, 2023:

Use of the Authority’s net position is restricted. At June 30, 2024, the Authority’s total net position was negative due to recognition of bonds payable.
5 ANTIOCH PUBLIC FINANCING AUTHORITY
Management’s Discussion and Analysis
The following table indicates the changes in net position for the fiscal year ended June 30, 2024 and June 30, 2023:

The Authority’s total revenues decreased by $61,232 to $670,222 in the fiscal year ended June 30, 2024. The decrease in revenue was due to decreased lease interest revenue from financing activities. Total expenses decreased $59,321 to $506,523 due to decreased interest expense.

Debt Administration
The long-term debt of the Authority at June 30, 2024 included $14,830,000 of outstanding lease revenue bonds. The lease revenue bonds will be repaid through lease agreements with the City and Antioch RDA Successor Agency that are structured to meet principal and interest requirements when due.

During fiscal year 2024, the Authority’s total debt decreased by $1,452,828 due to debt service payments and amortization of bond premium.

Request for Information
Questions concerning any of the information provid ed in this report or requests for additional financial information should be addressed to the Finance Department of the City of Antioch, P.O.

Box 5007, Antioch, California 94531-5007.
6 BASIC FINANCIAL STATEMENTS
7 This page intentionally left blank.
8 GOVERNMENT-WIDE FINANCIAL STATEMENTS
9 Antioch Public Financing Authority
Statement of Net Position
June 30, 2024
ASSETS
Current assets:

Cash and investments 2,997$
Interest receivable 13
Prepaid items 1,424
Lease interest receivable due from the City of Antioch 101,900 Net investment in leases from the City of Antioch - current portion 1,385,000 Total current assets 1,491,334
Noncurrent assets:

Net investment in leases from the City of Antioch 13,445,000 Total noncurrent assets 13,445,000
Total assets 14,936,334

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding 81,200
Total deferred outflows of resources 81,200

LIABILITIES
Current liabilities:

Interest payable 101,900
Bond payable - due within one year 1,385,000
Total current liabilities 1,486,900
Noncurrent liabilities:

Bond payable - due in more than one year 14,793,356
Total noncurrent liabilities 14,793,356
Total liabilities 16,280,256

NET POSITION
Unrestricted (1,262,722)
Total net position (1,262,722)$
See accompanying Notes to Basic Financial Statements.
10 Antioch Public Financing Authority
Statement of Activities
For the year ended June 30,2024
OPERATING REVENUES:

Interest revenue from financing activities 665,073 $
Total operating revenues 665,073
OPERATING EXPENSES:

General and administrative 130
Fiscal charges 12,488
Total operating expenses 12,618
OPERATING INCOME 652,455
NONOPERATING REVENUES:

Interest revenue 5,149
Interest expense (493,905)
Total nonoperating revenues (488,756)
Change in net position 163,699
NET POSITION:

Beginning of year (1,426,421)
End of year (1,262,722)$
See accompanying Notes to Basic Financial Statements.
11 Antioch Public Financing Authority
Statement of Cash Flows
For the year ended June 30, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash receipts from City - principal 1,280,000$
Cash receipts from City - interest 675,740
Cash payments for administrative and fiscal charges (2,530) Net cash provided by operating activities 1,953,210

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Receipt of interest 5,144
Payments of bond principal (1,280,000)
Payments of bond interest (677,400)
Net cash used in noncapital financing activities (1,952,256) Net change in cash and cash equivalents 954
CASH AND CASH EQUIVALENTS:

Beginning of year 2,043
End of year 2,997$

RECONCILIATION OF OPERATING INCOME TO NET
CASH PROVIDED BY OPERATING ACTIVITIES:

Operating income 652,455$
Adjustments to reconcile operating income to net
cash provided (used) by operating activities:

Investment in leases 1,280,000
Prepaid items (62)
Lease interest receivable 10,667
Deferred loss on refunding 10,150
Total adjustments 1,300,755
Net cash provided by operating activities 1,953,210$
Non cash items:

Amortization of premium and deferred loss on refunding of debt (162,678)$ See accompanying Notes to Basic Financial Statements.
12 City of Antioch Public Financing Authority
Notes to Basic Financial Statements
For the year ended June 30, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of Antioch Public Financing Authority (Authority) have been prepared in conformity with generally accepted accoun ting principles (GAAP) as applied to governmental agencies. The Governmental Accounting Standards Boards (GASB) is the accepted standard setting body for establishing governmental accounting and financia l reporting principles. The more significant of the Authority’s accounting policies are described below.

A. Financial Reporting Entity
The Antioch Public Financing Authority (Authority) is a joint exercise of powers entity organized by the City of Antioch (City) and the Antioch Development Agency (Agency) under the laws of the State of California. The Authority was organized to provide financial assistance to the City and the Agency by financing real and personal property and improvements for the benefit of the residents of the City and surrounding areas.

B. Basis of Accounting and Measurement Focus
The accounts of the Authority are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self- balancing accounts that comprise its assets, liabili ties, fund equity, revenues, and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Government-Wide Financial Statements
The Authority’s government-wide financial statements include a Statement of Net Position, a Statement of Activities and Changes in Net Position and a Stat ement of Cash Flows. These statements present summaries of business-type activities for the Authority.

These statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. The Statement of Activities and Changes in Net Position presents changes in Net Position.

Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. The type of transactions reported as program revenues for the Authority are reported as operating revenues.

The Authority applies all applicable GASB pronouncements, including all NCGA Statements and Interpretations currently in effect.

C. Cash and Cash Equivalent
The Authority pools its cash and investments with the City’s cash & investments. The balance in the pooled cash account is available to meet current operating requirements. Cash in excess of current requirements is invested in various interest-bearing accounts and other investments for varying terms. 13 City of Antioch Public Financing Authority
Notes to Basic Financial Statements
For the year ended June 30, 2024

1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued C. Cash and Cash Equivalent, Continued
In accordance with GASB Statement No. 40, Deposit and Investment Disclosures (Amendment of GASB No. 3), certain disclosure requirements for Deposits and Investment Risks were made in the following areas:
Interest Rate Risk
Credit Risk
Overall
Custodial Credit Risk
Concentrations of Credit Risk
In addition, other disclosures are specified includin g use of certain methods to present deposits and investments, highly sensitive investments, credit quality at year-end, and other disclosures.

Highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. Market value is used as fair value for those securities for which market quotations are readily available.

Cash equivalents are considered amounts in demand deposits and short-term investments with a maturity date within three months of the date acquired by the City and are presented as “Cash and Investments” in the accompanying Basic Financial Statements.

For purposes of the statement of cash flows, cash equivalents are defined as investments with original maturities of 90 days or less, which are readily co nvertible to known amounts of cash. The Authority considers all pooled cash and investments (consisting of cash and investments and restricted cash and i n v e s t m e n t s ) h e l d b y t h e C i t y a s c a s h a n d c a s h e quivalents because the pool is used essentially as a demand deposit account from the standpoint of the funds. The Authority also considers all non-pooled cash and investments (consisting of cash with fiscal agent and restricted cash and investments held by fiscal agent) as cash and cash equivalents because investments meet the criteria for cash equivalents defined above.

D. Long-Term Obligations
In the basic financial statements, long-term debt and other long-term obligations are reported as liabilities in the business type activities. Bond pr emiums and discounts, if material, are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are expensed as incurred. 14 City of Antioch Public Financing Authority
Notes to Basic Financial Statements
For the year ended June 30, 2024

1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued E. Deferred Outflows of Resources
In addition to assets, the statement of financial po sition will sometimes report a separate section for deferred outflows of resources. This separate fi nancial statement element, deferred outflows of resources, represents a consumption of net assets t hat applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ ex penditure) until then. The Authority only has one item that qualifies for reporting in this category. It is the deferred charge on refunding debt reported in the government-wide statement of net position. A deferred charge on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt.

F. Net Position
In the basic financial statements, Net Position is classified in the following category:

Restricted Net Position – This amount is restricted by external creditors, grantors, contributors, or laws or regulations of other governments.

G. Use of Restricted / Unrestricted Net Position
When an expense is incurred for purposes for which both restricted and unrestricted Net Position is available, the Authority’s policy is to apply restricted Net Position first.

H. Use of Estimates
The preparation of basic financial statements in conformity with generally accepted accounting principles requires Authority management to make estimates and assumptions that affect certain amounts and disclosures. Accordingly, actual results could differ from those estimates.

I. New Pronouncements
In fiscal year 2024, the Authority adopted the following GASB statements:
¾ GASB Statement No. 100 Accounting Changes and Error Corrections – The main purpose of this Statement is to strengthen accounting and financial reporting standards with respect to accounting changes and corrections of errors. This Statement had no effect on the Authority’s financial statements for fiscal year 2024.
15 City of Antioch Public Financing Authority
Notes to Basic Financial Statements
For the year ended June 30, 2024

2. CASH AND INVESTMENTS
The Authority’s cash and investments consist of cash and investments held by fiscal agents and cash and investments pooled with the City’s cash and investments. At June 30, 2024, the Authority had the following cash and investment balances:

3. NET INVESTMENT IN LEASES
Debt service on the outstanding lease revenue bonds is funded with lease payments made by the City, and City former RDA Successor Agency to the Authority for the use of buildings and leasehold improvements acquired or constructed with bond proceeds issued by the Authority. In the lease agreements relating to the bonds, the City and City former RDA have covenanted to make rental payments in amounts corresponding to the Authority's debt service requirements and related costs. Net investment in leases reflects the present value of remaining future lease payments due from the City’s former RDA and City of Antioch. As of June 30, 2024, the Authority’s net investment in leases was $14,830,000.

4. LONG-TERM OBLIGATIONS
A summary of the Authority’s long-term debt transactions for the year ended June 30, 2024, is presented below.

Lease Revenue Refunding Bonds, Series 2015A
On February 11, 2015, the Authority issued the Lease Revenue Bonds, Series 2015A in the amount of $23,155,000, to refund the Authority ’s outstanding 2002 Lease Revenue Bonds, Series A & B, and the City’s 2001 ABAG Lease Revenue Bonds. Interest payments are payable semi-annually on November 1 and May 1.

The bonds mature through May 1, 2032, and bear inte rest at the rate of 2-5% . The advanced refunding resulted in a difference of $182,696 between the reacquisition price and the net carrying amount of the old debt that has been deferred and amortized in accordance with GASB Statement No. 23. 16 City of Antioch Public Financing Authority
Notes to Basic Financial Statements
For the year ended June 30, 2024

4. LONG-TERM OBLIGATIONS, Continued
The annual debt service requirements for the Lease Revenue Refunding Bonds Series 2015A outstanding at June 30, 2024 were as follows:

Year Ending Year Ending
June 30, Principal Interest Total June 30, Principal Interest Total 2025 1,130,000$ 521,900$ 1,651,900$ 2,025$ 255,000$ 89,500$ 344,500$ 2026 1,230,000 465,400 1,695,400 2026 265,000 76,750 341,750 2027 1,255,000 403,900 1,658,900 2027 280,000 63,500 343,500 2028 1,595,000 341,150 1,936,150 2028 295,000 49,500 344,500 2029 1,715,000 261,400 1,976,400 2029 305,000 34,750 339,750 2030-2032 5,855,000 357,450 6,212,450 2030-2032 650,000 29,250 679,250 Total 12,780,000$ 2,351,200 $ 15,131,200$ Total 2,050,000$ 343,250$ 2,393,250$ Lease Revenue Refunding Bonds Series 2015A
2002 Series A & B Portion ABAG Portion
Interest payments and lease revenue bond retirement s are serviced by revenues generated by the tax increment from the City former RDA Successor Agency and lawfully available funds of the city for Base Rental Payments pursuant to a facility lease. The tota l principal and interest remaining to be paid on the bonds is $17,524,450.

5. RISK MANAGEMENT
The Authority is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The Authority participates in the Municipal Pooling Authority (MPA) through its relationship with the City . The purpose of the MPA is to spread the adverse effects of losses among the member agencies and to purchase excess insurance as a group, thereby reducing expenses. The City’s deductibles and maximum coverage for general liability are as follows:

There have been no claims in the past three fiscal years which exceeded the Authority’s excess coverage.

The Authority had no claims outstanding at June 30, 2024. 17 This page intentionally left blank.
18 SUPPLEMENTAL INFORMATION
19 Antioch Public Financing Authority
Combining Statement of Net Position
Proprietary Funds
June 30, 2024
2002 A&B ABAG
2015A 2015A
Lease Lease
Revenue Revenue
Bonds Bonds Total
ASSETS
Current assets:

Cash and investments 2,997 $ -$ 2,997$
Interest receivable 13 - 13
Prepaid items 1,188 236 1,424
Lease interest receivable due from City of Antioch 86,983 14,917 101,900 Net investment in leases from City of Antioch 1,130,000 255,000 1,385,000 Total current assets 1,221,181 270,153 1,491,334
Noncurrent assets:

Net investment in leases from City of Antioch 11,650,000 1,795,000 13,445,000 Total noncurrent assets 11,650,000 1,795,000 13,445,000 Total assets 12,871,181 2,065,153 14,936,334

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding 81,200 - 81,200
Total deferred outflows of resources 81,200 - 81,200

LIABILITIES
Current liabilities:

Interest payable 86,983 14,917 101,900
Bond payable - due within one year 1,130,000 255,000 1,385,000 Total current liabilities 1,216,983 269,917 1,486,900 Noncurrent liabilities:

Bond payable - due in more than one year 12,758,491 2,034,865 14,793,356 Total noncurrent liabilities 12,758,491 2,034,865 14,793,356 Total liabilities 13,975,474 2,304,782 16,280,256

NET POSITION
Unrestricted (1,023,093) (239,629) (1,262,722)
Total net position (1,023,093)$ (239,629)$ (1,262,722)$ 20 Antioch Public Financing Authority
Combining Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the year ended June 30, 2024
2002 A&B ABAG
2015A 2015A
Lease Lease
Revenue Revenue
Bonds Bonds Total
OPERATING REVENUES:

Interest revenue from financing activities 563,140 $ 101,933$ 665,073$ Total operating revenues 563,140 101,933 665,073
OPERATING EXPENSES:

General and administrative 78 52 130
Fiscal charges 12,117 371 12,488
Total operating expenses 12,195 423 12,618
OPERATING INCOME 550,945 101,510 652,455
NONOPERATING REVENUES (EXPENSES):

Interest revenue 5,149 - 5,149
Interest expense (426,672) (67,233) (493,905)
Total nonoperating revenues (expenses) (421,523) (67,233) (488,756) Change in net position 129,422 34,277 163,699
NET POSITION:

Beginning of year (1,152,515) (273,906) (1,426,421)
End of year (1,023,093)$ (239,629)$ (1,262,722)$
21 Antioch Public Financing Authority
Combining Schedule of Cash Flows by Program
Proprietary Funds
For the year ended June 30, 2024
2002 A&B ABAG
2015A 2015A
Lease Lease
Revenue Revenue
Bonds Bonds Total
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash receipts from City - principal 1,040,000 $ 240,000$ 1,280,000$ Cash receipts from City - interest 571,807 103,933 675,740 Cash payments for administrative and fiscal charges (2,097) (433) (2,530) Net cash provided by operating activities 1,609,710 343,500 1,953,210

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Interest received 5,144 - 5,144
Payments of bond principal (1,040,000) (240,000) (1,280,000) Interest paid on bonds (573,900) (103,500) (677,400) Net cash used in noncapital financing activities (1,608,756) (343,500) (1,952,256) Net change in cash and cash equivalents 954 - 954 CASH AND CASH EQUIVALENTS:

Beginning of year 2,043 - 2,043
End of year 2,997$ -$ 2,997$

RECONCILIATION OF OPERATING INCOME TO NET - - CASH PROVIDED BY OPERATING ACTIVITIES:

Operating income 550,945$ 101,510$ 652,455$
Adjustments to reconcile operating income to net
cash provided (used) by operating activities:

Investment in leases 1,040,000 240,000 1,280,000
Lease interest receivable 8,667 2,000 10,667
Prepaid items (52) (10) (62)
Deferred loss on refunding 10,150 - 10,150
Total adjustments 1,058,765 241,990 1,300,755
Net cash provided by operating activities 1,609,710$ 343,500$ 1,953,210$ Non cash items:

Amortization of premium and deferred loss on refunding of debt (128,411)$ (34,267)$ (162,678)$ 22 REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN

AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS
INDEPENDENT AUDITOR’S REPORT
To the Board of Directors
of the Antioch Public Financing Authority
Antioch, California
We have audited, in accordance with the auditing st andards 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 Stat es, the financial statements of the Antioch Public Financing Authority (Authority), a component unit of the City of Antioch, as of and for the year ended June 30, 2024, and the related notes to the financial statem ents, which collectively comprise the Authority’s basic financial statements, and have issued our report thereon dated December 20, 2024.

Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financia l statements, we considered the Authority’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Authority’s internal control.

Accordingly, we do not express an opinion on the effectiveness of the Authority’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limi ted purpose described in the first paragraph of this section and was not designed to identify all deficien c i e s i n i n t e r n a l c o n t r o l t h a t m i g h t b e m a t e r i a l weaknesses or, significant deficiencies. Given these lim itations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. 23 To the Board of Directors
of the Antioch Public Financing Authority
Antioch, California

Page 2 ends

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whethe r the Authority’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinio n on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Badawi & Associates, CPAs
Berkeley, California
December 20, 2024
24 9 Agenda Item #

STAFF REPORT TO THE CITY COUNCIL

DATE: Regular Meeting of January 14, 2025

TO: Honorable Mayor and Members of the City Council

SUBMITTED BY: Dawn Merchant, Finance Director

APPROVED BY: Bessie Marie Scott, City Manager

SUBJECT: City of Antioch Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2024

RECOMMENDED ACTION
It is recommended that the City Council receive and file the attached City of Antioch Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2024, inclusive of the City of Antioch Single Audit Reports for the Fiscal Year Ended June 30, 2024.

FISCAL IMPACT
There is no fiscal impact associated with this action.

DISCUSSION
As required by State law, the City must publish a complete set of financial statements at the close of each fiscal year audited by a firm of licensed certified public accountants.

This year's annual comprehensive financial report (ACFR) was audited by Badawi & Associates, Certified Public Accountants.

The ACFR also includes a section for the City’s Single Audit Reports as required by the Single Audit Act for governments that expend $750,000 or more on federal awards. The federal awards must be audited to ascertain the effectiveness of the financial management systems and internal procedures that have been established to meet the terms and conditions of the award. The Single Audit reports begin on page 251 of the attached ACFR.

The report includes financial information on the 1% sales tax (Measure W) that became effective April 1, 2019. Ordinance 2148-C-S enacting the 1% sales tax requires that the funds be subject to an independent annual financial audit and include the revenue raised and expended by no later than December 31st of each year. The ACFR was issued

Antioch City Council Report
January 14, 2025 Agenda Item #9 2
December 20, 2024, and information on Measure W can be found in Note 5 of the attached ACFR on page 61.

As stated in the Independent Auditor's Report, the financial statements 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 Antioch, 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.

As further stated in the Independent Auditor’s Reports for Single Audit, no deficiencies in internal control over financial reporting or compliance considered to be material weaknesses were identified and the City complied, in all material respects, with compliance requirements.

ATTACHMENTS
A. City of Antioch Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2024.

CITY OF ANTIOCH, CALIFORNIA
Annual Comprehensive Financial Report
For the Fiscal Year Ended
June 30, 2024
Prepared By
Department of Finance
City of Antioch
Annual Comprehensive Financial Report

Table of Contents

Page

INTRODUCTORY SECTION

Letter of Transmittal .................................................................................................................................................................... i Elected Officials and Administrative Personnel ..................................................................................................................... v Organization of City Government ........................................................................................................................................... vi Location/Area Map .................................................................................................................................................................. vii GFOA Certificate of Achievement for Excellence in Financial Reporting ........................................................................ viii

FINANCIAL SECTION

Independent Auditor’s Report ................................................................................................................................................. 1

Management Discussion and Analysis .................................................................................................................................. 5

Basic Financial Statements:

Government – Wide Financial Statements:

Statement of Net Position .................................................................................................. ............................................ 22 Statement of Activities .................................................................................................... ............................................... 24

Fund Financial Statements:

Governmental Fund Financial Statements:

Bala nce Sheet ............................................................................................................................................................... 31 Reconciliation of the Governmental Funds Balance Sheet
to the Government –Wid e Statement of Net Position ........................................................................................ 32 Statement of Revenues, Expenditures and Changes
in Fund Balances ......................................................................................................... ............................................. 33 Reconciliation of the Statement of Revenues, Expenditures and Changes in F u n d B a l a n c e s o f G o v e r n m ental Funds to the Government- Wide Statement of Activities - Governmental Activities .............................................................................................. 34

Proprietary Fund Financial Statements:

Statement of Net Position .......................................................................................................................................... 38 Statement of Revenues, Expens es and Changes in Net Position .......................................................................... 40 Statement of Cash Flows ............................................................................................................................................ 42

Fiduciary Fund Financial Statements:

Statement of Fi duciary Net Position ......................................................................................................................... 49 Statement of Changes in Fiduciary Net Position .................................................................................................... 50

Notes to Basic Financial Statements .............................................................................................................................. 51

City of Antioch
Annual Comprehensive Financial Report

Table of Contents

Page
FINANCIAL SECTION, Continued

Required Supplemental Information:

Budgetary Comparison Schedule
Schedule of Revenues and Tr ansfers In - General Fund ........................................................................................... 103 Schedule of Expenditures and Transfers Out - General Fund ................................................................................. 105 Special Revenue Fund – American Rescue Plan ........................................................................................................ 107

Miscellaneous Employees Retirement System,
an Agent Multiple-Employer Defined Benefit Pension Plan Schedule of Changes in the Net Pension Liability and Related Ratios ................................................................. 108 Schedule of Contributions ................................................................................................... ........................................... 112

Public Safety Employees Retirement System,
Cost-Sharing Multiple-Employer Defined Benefit Pension Plan Schedule of the City’s Proportionate Share of
the Net Pension liability .................................................................................................. ............................................ 113 Schedule of Contributions ................................................................................................... ........................................... 114

Supplementary Retirement Plan
Schedule of Changes in the Net Pension Liability and Related Ratios ................................................................. 115 Schedule of Contributions .................................................................................................. ......................................... 117

California Employers’ Retiree Benefit Trust
Schedule of Changes in the Net OPEB Liability and Related Ratios – Management Plan ........................................................................................................... .......................................... 118 Schedule of Changes in the Net OPEB Liability and Related Ratios – Miscellaneous Plan ........................................................................................................ ........................................... 120 Schedule of Changes in the Net OPEB Liability and Related Ratios – Police Plan ............................................................................................................... ................................................... 122 Schedule of Contributions – Management Plan ................................................................................ ....................... 124 Schedule of Contributions – Miscellaneous Plan ............................................................................. ........................ 126 Schedule of Contributions – Police Plan .................................................................................... ................................ 128

Supplemental Information:

Non-Major Governmental Funds:

Combining Ba lance Sheet ................................................................................................................................................ 132 Combining Statement of Revenues, Expenditures
and Changes in Fund Balances ................................................................................................................................... 134

Non-Major Special Revenue Funds:

Combining Ba lance Sheet ................................................................................................................................................ 138 Combining Statement of Revenues, Expenditures
and Changes in Fund Balances ................................................................................................................................... 154 City of Antioch
Annual Comprehensive Financial Report

Table of Contents

Page
FINANCIAL SECTION, Continued

Supplemental Information, Continued

Budgetary Comparison Schedule:

Delta Fair Property Special Revenue Fund ............................................................................................................... 162 Housing and Community Development Special Revenue Fund ........................................................................... 163 Housing Successor Fund .................................................................................................... ....................................... 164 RMRA Special Revenue Fund .................................................................................................. ................................... 165 Gas Tax Specia l Revenue Fund ................................................................................................................................... 166 Recreation Programs Special Revenue Fund ............................................................................................................ 167 Animal Services Special Revenue Fund .................................................................................................................... 168 Civic Arts Spec ial Revenue Fund ............................................................................................................................... 169 Park in Lieu Sp ecial Revenue Fund ........................................................................................................................... 170 Senior Bus Spec ial Revenue Fund .............................................................................................................................. 171 Abandoned Vehicle Special Revenue Fund .............................................................................................................. 172 Traffic Signal Fee Special Revenue Fund .................................................................................................................. 173 Asset Forfeitures Special Revenue Fund ................................................................................................................... 174 Measure J Growth Management Program .............................................................................................................. 175 Child Care Special Revenue Fund .............................................................................................................................. 176 Tidelands Assembly Bill -1900 Special Revenue Fund ............................................................................................. 177 Lighting & Landscape Dist rict Special Revenue Fund ............................................................................................ 178 Park 1A Maintenance Dist rict Special Revenue Fund ............................................................................................. 179 Solid Waste Reduction AB 939 Special Re venue Fund ........................................................................................... 180 Pollution Eliminatio n Special Revenue Fund ........................................................................................................... 181 Supplemental Law Enforcem ent Special Revenue Fund ........................................................................................ 182 Local Law Enforcement Byrn e Grant Special Revenue Fund ................................................................................. 183 Street Impact Sp ecial Revenue Fund ......................................................................................................................... 184 Traffic Safety Special Revenue Fund ........................................................................................ ................................. 185 PEG Franchise Fee Special Revenue Fund ................................................................................................................ 186 SB1186 Disability Acce ss Special Revenue Fund ..................................................................................................... 187 East Lone Tree Benefit Di strict Special Revenue Fund ............................................................................................ 188 Kaiser Public Facility Benefi t District Special Revenue Fund ................................................................................ 189 Opioid Settlements Special Revenue Fund ............................................................................................................... 190 CalVIP Grant Sp ecial Revenue Fund ......................................................................................................................... 191 Storm Damage Special Revenue Fund........................................................................................... ............................ 192 CFD 2016-01 Police Protec tion Special Revenue Fund ........................................................................................... 193 CFD 2018-01 Public Services Special Revenue Fund ............................................................................................. 194 CFD 2018-02 Police Protecti on Special Revenue Fund .......................................................................................... 195 CFD 2022-01 Public Serv ices Special Revenue Fund ............................................................................................... 196 Post Retirement Medi cal Special Revenue Fund ...................................................................................................... 197

Non-Major Debt Service Funds:

Combining Ba lance Sheet ................................................................................................................................................ 201 Combining Statement of Revenues, Expend itures and Changes in Fund Balances ............................................... 202 Budgetary Comparison Schedule:

ABAG/2015 Lease Reve nue Debt Service Fund ...................................................................................................... 203 City of Antioch
Annual Comprehensive Financial Report

Table of Contents

Page
FINANCIAL SECTION, Continued

Supplemental Information, Continued

Non-Major Capital Projects Funds:

Budgetary Comparison Schedule:

Capital Improvement Capital Projects Fund ............................................................................................................ 210 Prewett Community Park Capital Projects Fund ..................................................................................................... 211 Hillcrest District #2 6 Capital Projects Fund .............................................................................................................. 212 Lone Diamond Capi tal Projects Fund ........................................................................................................................ 213 Hillcrest Bridge Distri ct Capital Projects Fund ........................................................................................................ 214 Residential Development Allo cation Capital Projects Fund .................................................................................. 215 Development Impact Fee Capital Projects Fund ............................................................................... ...................... 216

Internal Service Funds:

Combining Statemen t of Net Position ....................................................................................................................... 219 Combining Statement of Revenues, Ex penses and Changes in Net Position ...................................................... 220 Combining Statem ent of Cash Flows ......................................................................................................................... 221

Custodial Funds:

Combining Statement of Fiduciary Net Position .............................................................................. ....................... 225 Combining Statement of Chan ges in Fiduciary Net Position ................................................................................. 226

STATISTICAL SECTION (Unaudited)

Net Position by Component – Last Ten Fiscal Years ...................................................................................................... 231 Changes in Net Position – Last Ten Fiscal Years .............................................................................. ............................... 232 Fund Balances of Governmental Funds – Last Ten Fiscal Years ................................................................................... 234 Changes in Fund Balances of Governme ntal Funds – Last Ten Fiscal Years .............................................................. 235 Governmental Activities Tax Revenues by Source – Last Ten Fiscal Years ................................................................ 236 Assessed Value and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years ...................................... 2 37 Principal Property Taxpayers FY 2023-24 Compared to FY 2014-15 ............................................................................ 238 Property Tax Rates............................................................................................................ ................................................... 239 Property Tax Levies and Collect ions – Last Ten Fiscal Years ........................................................................................ 240 Ratios of Outstanding Debt by Type – Last Ten Fiscal Years ........................................................................................ 241 Ratios of General Bond ed Debt Outstanding .................................................................................................................. 242 Legal Debt Margin Informatio n – Last Ten Fiscal Years ................................................................................................ 243 Pledged-Revenue Coverage – Last Ten Fiscal Years ...................................................................................................... 244 Direct and Overlapping Debt .................................................................................................. ........................................... 245 Demographic and Economic Statis tics – Last Ten Fiscal Years ..................................................................................... 246 Principal Employers – Curren t Year and Nine Years Ago ............................................................................................. 247 Operating Indicators by Functi on – Last Ten Fiscal Years ............................................................................................. 248 Full Time City Employees by Fu nction – Last Ten Fiscal Years .................................................................................... 249 Capital Asset Statistics by Function – Last Ten Fiscal Years ................................................................. ........................ 250

City of Antioch
Annual Comprehensive Financial Report

Table of Contents

Page

SINGLE AUDIT SECTION

Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Base d on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards .............................................................................. 253

Independent Auditor’s Report on Compliance for Each
Major Program and on Internal Control over Compliance
Required by the Uniform Guidance ............................................................................................................................... 255

Schedule of Expenditures of Federal Awards ..................................................................................................................... 258

Notes to Schedule of Expenditures of Federal Awards ..................................................................................................... 259

Schedule of Findings and Questioned Costs ....................................................................................................................... 260

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OFFICE OF

THE CITY MANAGER

LETTER OF TRANSMITTAL
DATE: December 20, 2024
TO: Honorable Mayor, City Council, an d Citizens of the City of Antioch FROM: Bessie Marie Scott, City Manager an d Dawn Merchant, Finance Director SUBJECT: 2024 Annual Comprehensive Financial Report (ACFR) State law requires that every general-purpose local government publish a complete set of audited financial statements within six months of the close of each fiscal year. This report is published to fulfill that requirement for the fiscal year ended June 30, 2024.

Management assumes full responsibility for the completeness and reliability of the information contained in this report, based upon a comprehensive framework of internal control that it has established for this purpose. Because the cost of internal control should not exceed anticipated benefits, the objective is to pr ovide reasonab le, rather than absolute, assurance that the financial statements are free of any material misstatements.

Badawi & Associates, Certified Public Accoun tants, has issued an unmodified (“clean”) opinion of the City of Antioch’s financial statements for the year ended June 30, 2024. The independent auditor’s report is presented as the first component of the financial section of this report.

Management’s discussion and analysis (MD& A) immediately follows the independent auditor’s report and provides a narrative introduction, overview, and analysis of the basic financial statements. MD&A complements this le tter of transmittal and should be read in conjunction with it.

Profile of the Government
Incorporated in 1872, the City of Antioch is loca ted in the western part of the state and is the second largest city in Contra Costa County by population. California State Highway 4, connecting San Francisco-Oakland with Stockton and Central Valley point s, bisects the City.

Connecting with this freeway ea st of Antioch is State Highw ay 160, which runs north to Sacramento across the Nejedly Bridge and offers access to Solano County and the Sacramento area. The City of Antioch currently occupies a land area of approximately 29 square miles and serves a population of about 115,632 residents. The City of Antioch receives property taxes levied on real and personal properties located within its boundaries. It also is empowered by state statute to extend its corporate limits by annexation, which it has done from time-to-time.

The City of Antioch has operated under the Council-Manager form of government since 1872. i
Policy-making and legislative authority are vest ed in a City Council consisting of the Mayor and four other Council members. The four Council members are typically elected to four-year overlapping terms. The Mayor, who sits on the Co uncil, is elected directly by the people and serves a term of four years. The City Clerk and City Treasurer are also elected for terms of four years.

In May of 2018, the City Council enacted sectio n 2-1.303 of Title 2 of the Antioch Municipal Code which established a By-District system fo r electing members of the City Council. The City Council also adopted the City of Antioch District Map which was updated in 2022. The Mayor was subsequently elected at-large, and City Council Members were elected by District in November 2020. The Mayor and Council Members in Districts Nos. 2 and 3 terms expire in 2024. Council Members in District Nos. 1 and 4 terms expire in 2026.

The City Council is responsible for, among othe r duties, passing ordinances, adopting the budget, appointing committees, and hiring both the City Manager and City Attorney.

Antioch’s City Manager is responsible for carrying out the policies and ordinances of the City Council and all management functions of the Ci ty, including the budget, delivery of services, hiring of all Department Directors and implementation of capital projects.

The City of Antioch provides a wide range of mu nicipal services, including police protection; recreational activities; community and econom ic development; street improvements and maintenance services; parks maintenance; water production and distribution; sewer collection; general administrative and support services. The City does not provide fire services or sewer treatment as they are delivered by Contra Cost a County Fire Protection Services and Delta Diablo.

The two-year budget serves as the foundation for the City of Antioch’s financial planning and control. All departments of the City of Antioch are requir ed to submit requests for appropriations to the City Manager. The City Manager uses these requests as the starting point for developing a proposed budget. The City Ma nager then presents the proposed budget to the City Council for review prior to June 30. Th e City Council is required to hold public hearings on the proposed budget and to adopt a final budget by no later than June 30, the close of the City of Antioch’s fiscal year. At mid-period of the budget cycle, the City Council reviews the budget and makes adjustments as needed to the appropriations.

The appropriated budget is prepared by fun d, function and department. Department managers may make transfers of appropriations within a department. The level of budgetary control, that is, the level at which expenditures cannot legally exceed the appropriated amount, is established at the individual fund level. Expenditures above the appropriated amount require special approval of the City Council.

Local economy: The fiscal year ending June 30, 2024, still showed signs of recovering from the COVID-19 pandemic. While the federal government worked hard over the previous years of providing an influx of funds to families, sm all businesses, and local governments, many businesses had not caught up with materials due to supply chain issues and a lack of materials. ii
This was evident in several of the car dealersh ips based in Antioch not having inventories at pre-pandemic levels.

Fiscal year ended June 30, 2024 is the fifth comple te revenue cycle for Measure W which was passed by roughly 64% of Antioch voters in November of 2018. Measure W increased the half- cent sales tax to one full cent and was estimated to annually generate $15M over a twenty-year time horizon. Actual revenues received during the fiscal year amounted to $20,160,685. These funds have made a number of the City’s prog ram elements financially possible, including substantive improvement of service levels and staffing to enhance City services.

Overall construction activity continued to signal a strong economy during the period. Compared to the prior fiscal year, th e total number of issued building permits decreased by 867 for a total of 3,491 permits. De mand for residential construction increased over the last 12 months with 386 single fam ily residential permits issued compared to 372 permits the prior year. Residential construction is anticipated to remain steady in 2024 due to inflation and rising interest rates. 300 single family residential permits and 200 multi-family residential permits are estimated in the next fiscal year.

Over the last decade, California has experienced severe droughts and expects to see future droughts which may be longer and more intense. The City of Antioch began construction of a $110M Brackish Water Desalination project in early 2021. The project was originally scheduled to be completed in 2023, however due to delays during construction it is now scheduled to be commissioned in early 2025. The facility will provide 6 million gallons per day of reliable and drought-proof drinking water. This facility will benefit existing residents and businesses as well as new commercial and industrial development that depend on an uninterrupted quality source of water.

The Brackish Water Desalination project was fun ded through a variety of sources including $61M in low interest loans from the State Water Resources Control Board and a $27M settlement with the Department of Water Resources. The settlement compensated the City of Antioch for negative water quality impacts resulting from State projects.

Antioch is where Opportunity Lives . It is one of the last places in the Bay Area where starting or expanding a business is within reasonable reach, and where housing remains relatively affordable. Antioch is centrally located within a ll of Northern California. It is one of the few places in the region that has 17 counties within a 60-mile radius. The City’s natural geography encompasses miles of waterfront with every type of development opportunity. Antioch’s greatest strength is a vibrant and diverse co mmunity which is well positioned for our bright future.
iii
Awards and Acknowledgements
The Government Finance Officers Associatio n of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Antioch for its annual comprehensive financial report (ACFR) for the fiscal year ended June 30, 2023; this was the thirty third consecutive year that our government has received this prestigious award. In order to be awarded a Cer tificate of Achievement, a government must publish an easily readable and efficiently orga nized ACFR 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. We believe that our current ACFR continues to meet the Certificate of Ac hievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for another certificate.

The preparation of this report would not have been possible without the talent and dedication of Antioch Finance Department team, particul arly Dawn Merchant and Josephine Castro.

Credit also must be given to the Mayor and the City Council for their unwavering commitment to the highest standards of professionalism in the financial management of the City of Antioch. iv

CITY OF ANTIOCH

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2024

ELECTED OFFICIALS AND

ADMINISTRATIVE PERSONNEL
JUNE 30, 2024

ELECTED OFFICIALS
Lamar Thorpe, Mayor
Monica E. Wilson, Mayor Pro-Tem (District 4)
Tamisha Torres-Walker, Council Member District 1
Michael Barbanica, Council Member District 2
Lori Ogorchock, Council Member District 3
Lauren Posada, City Treasurer
Elizabeth Householder, City Clerk

ADMINISTRATIVE PERSONNEL
Acting City Manager Kwame P. Reed
City Attorney Thomas Lloyd Smith
Interim Chief of Police Brian Addington
Acting Community Development Director Kevin Scudero
Finance Director Dawn Merchant
Human Resources Director
Parks & Recreation Director
Ana Cortez
Bradley Helfenberger
Information Services Director
Economic Development Director
Actin
g Public Works Director/City Engineer
Alan Barton
Kwame P. Reed
Scott Buenting
Public Safety and Community Resources Director Tasha Johnson City of Antioch
Third & “H” Streets, P.O. Box 5007
Antioch, California 94531-5007
www.antiochca.gov
v
City of Antioch-Organization of City Government
VOTERS
City Clerk
City Council
City Manager
Human
Resources
Public Safety
and Community
Resources
Financial
Services
Information
Systems
Community
Development
Services
Public
Works
Police
Services
Parks &
Recreation
Economic
Development
City Attorney
City Treasurer
vi
Location Map
Area Map
vii
viii

INDEPENDENT AUDITOR’S REPORT

To the Honorable Mayor and Members of the City Council
of the City of Antioch
Antioch, California

Report on the Audit of the Financial Statements
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 Antioch, California (City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type ac tivities, each major fund, and the aggregate remaining fund information of the City 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 st andards generally accepted in the United States of America (GAAS) and the standards applicable to fi nancial 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 relati ng 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 The City’s management is responsible for the preparation and fair presentation of the 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 re levant 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 re quired 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.

Auditor 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 GAAS will always detect a material misstatement To the Honorable Mayor and Members of the City Council
of the City of Antioch
Antioch, California

Page 2 ends

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 GAAS, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstat ement 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 rele vant 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 inter nal 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 we ll as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are cond itions or events, considered in the aggregate, that raise substantial doubt about City’s ability to continue as a going concern for a reasonable period of time.

Required Supplementary Information
Accounting principles generally acce pted in the United States of America require that the management’s discussion and analysis, pension required supplementary information, other post-employment benefit plans required supplementary information, and budgetary comparison information on pages 5–16 and 103-134 be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statem ents, 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 operatio nal, economic, or historical contex t. 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 informat ion for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

2 To the Honorable Mayor and Members of the City Council of the City of Antioch
Antioch, California

Page 3 ends

Supplementary Information
Our audit was conducted for the purpose of forming opin ions on the financial stat ements that collectively comprise the City’s basic financial statements. The co mbining and individual no nmajor fund financial statements, budget comparison information for no n-major governmental funds, and schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The combining and individual nonmajor fund financial statements, budget comparison information for non- major governmental funds, and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such inform ation 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 ge nerally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements, budge t comparison information for non- major governmental funds, and the schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information Included in the Annual Comprehensive Financial Report Management is responsible for the other information included in th e Annual Comprehensive Financial Report. The other information comprises the introductory and statistical sections but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opin ion or any form of assurance thereon. In connection with our audit of the financial statements, our responsi bility is to read the other information and consider whether a material inconsistency exis ts between the other information an d the financial statements, or the other information otherwise appears to be materially misstated. If, ba sed 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 20, 2024 on our consideration of City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control ov er financial reporting and compliance and the results of that testing, and not to provide an opinion on 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 City’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Berkeley, California
December 20, 2024
3 This page intentionally left blank
4 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2024
As management of the City of Antioch, we offer readers of the City of Antioch’s financial statements this narrative overview and analysis of the financial activities of the City of Antioch for the fiscal year ended June 30, 2024. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found on pages i-ix of this report.

Financial Highlights
 The assets and deferred outflows of resources of the City of Antioch exceeded its liabilities and deferred inflows at the close of the most recent fiscal year by $661,967,857 (net position). Of this amount, $91,618,873 (unrestricted) may be used to meet the government’s ongoing obligations to citizens and creditors. Deferred outflows of resources decreased by $1,488,940 for governmental activities and increased by $152,741 for busi ness-type activities due to pension and OPEB obligation activity for the fiscal year. Deferre d inflows of resources decreased by $2,843,609 for governmental activities and $310,642 for business type activities due to lease, pension and OPEB obligations.
 The government’s total net position increased by $26,760,263. This was due mainly to an increase in investment income and capital grants in both primary government and business-type activities and then a 6% increase in water charges for services in business-type activities.  As of the close of the current fiscal year, the City of Antioch’s governmental funds reported ending fund balances of $167,729,591 an increase of $16,562,445 in comparison with the prior year.

This is primarily due to recognition of $3,472 ,854 more in revenue from other agencies for American Rescue Plan funding; $3,372,667 more investment income than prior year due to the high interest rate environment of the City’s investment portfolio; and $2,665,899 more in property and other taxes for street purposes.
 At the end of the current fiscal year, unassi gned fund balance for the General Fund was $36,388,778 or 46% of total General Fund expenditures, and 39% of total General Fund revenues.  The City of Antioch’s current and other assets increased by $9,100,062. This was mainly due to four factors: an increase in cash and investments from increased investment earnings, increased property taxes, and capital grants and contri butions and charges for services in both governmental and business-type activities.
 The City of Antioch’s current and other liabilities decreased a tota l of $12,009,219 mainly due to a decrease in accounts payable and for both go vernmental and business-type activities and a decrease of unearned revenue in governmental activities.  The City of Antioch's total long-term obligations for governmental activities decreased by $2,895,897 due to principal payments due and total long-term obligations for business-type activities increased by $16,509,778 due to the net of additional direct borrowing of $16,000,000 for the City’s Brackish Water project and debt service payments.  The net pension liability for governmental activiti es increased by $9,033,9 18 and $1,448,967 for business type activities due di fferences between expected and actual experience during the measurement period.
 The net OPEB liability for governmental activiti es decreased $3,857,327 and decreased $857,461 for business type activities due to changes in plan experience and actu arial assumptions during the measurement period.
5 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2024
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City of Antioch’s basic financial statements. The City of Antioch’s basic financial statements comprise three components: 1) government- wide financial statements, 2) fund financial statements , and 3) notes to the financial statements. This report also contains other supplementary informat ion in addition to the basic financial statements themselves.

Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the City of Antioch’s finances, in a manner similar to a private- sector business.

The statement of net position presents information on all of the City of Antioch’s assets, deferred outflows of resources, liabilities, and deferred infl ows of resources, with the difference between them reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of Antioch is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).

Both of the government-wide financial statements distinguish functions of the City of Antioch that are principally supported by taxes an d intergovernmental revenues (gov ernmental activities) from other functions that are intended to recover all or a sign ificant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City of Antioch include general government, public works, public safety, parks and recreation and community development. The business-type activities of the City of Antioch include water and sewer utilities, and a marina.

The government-wide financial statements include not only the City of Antioch itself (known as the primary government), but also a le gally separate public financing au thority. Financial information for this component unit is blended with the financial information presented for the primary government itself. The government-wide financial statements can be found on pages 22-25 of this report.

Fund financial statements. A fund is a grouping of related accoun ts that is used to maintain control over resources that have been segregated for specific activities or obje ctives. The City of Antioch, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City of Antioch can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the govern ment-wide financial statements. However, unlike the government-wide financial statements, governmental funds financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements.
6 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2024
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the informat ion presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental funds balance sheet and the governmental funds statement of revenues, expenditures, and changes in fund balanc es provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City of Antioch maintains seventy-eight individu al funds, some combined for reporting purposes.

Information is presented separately in the governmental funds balance sheet and in the governmental funds statement of revenues, expenditures, and changes in fund balances for the General Fund and American Rescue Plan Special Revenue Fund, which are considered to be major funds. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in this report.

The governmental fund financial statements can be found on pages 31-34 of this report.

The City of Antioch adopts an annual appropriated budget for all its funds except Custodial type. A budgetary comparison schedule has been provided for the General Fund to demonstrate compliance with this budget.

Proprietary funds. The City of Antioch maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City of Antioch uses ente rprise funds to account for its Water, Sewer, and Marina funds. Internal service funds are an accounti ng device used to accumulate and allocate costs internally among the City of Antioch’s various functions. The City of Antioch uses internal service funds to account for its vehicle repair and replacement, office equipment replacement, and loss control functions. Because all of these services predomi nantly benefit governmental rather than business-type functions, they have been included within govern mental activities in the government-wide financial statements.

Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financia l statements provide separate information for the Water, Sewer, and Marina funds. The Water, Sewer, and Marina funds are considered to be major funds of the City of Antioch. All internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements. Individual fund data for the internal service funds is provided in the form of combining statements elsewhere in this report.

The proprietary fund financial statements can be found on pages 38-43 of this report.

Fiduciary funds. Fiduciary 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 Antioch’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds.

The fiduciary fund financial statements can be found on page 49-50 of this report.

Notes to the basic financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the go vernment-wide and fund financial statements. The notes to the financial statements can be found on pages 51-100 of this report. 7 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2024

Government-wide Financial Analysis
As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of the City of Antioch, assets exceeded liabilities by $661,967,857 at the close of the most recent fiscal year.

By far the largest portion of the City of Antioch’s ne t position (75%) reflects its investment in capital assets (e.g., infrastructure (including water and se wer pipes), land, structures and improvements and equipment), less any related debt and other obligatio ns used to acquire those assets that are still outstanding. The City of Antioch uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City of Antioch’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources since the capital a ssets themselves cannot be used to liquidate these liabilities.
2024 2023 2024 2023 2024 2023
Current and other assets 227,699,564$ 219,246,466 $ 117,496,009 $ 116,849,045 $ 345,195,573 $ 336,095,511 $ Capital assets 303,320,464 301,459,660 265,912,055 244,557,951 569,232,519 546,017,611 Total assets 531,020,028 520,706,126 383,408,064 361,406,996 914,428,092 882,113,122 Deferred outflows of resources 49,976,650 51,465,590 5,886,324 5,733,583 55,862,974 57,199,173 Current liabilities 45,683,303 46,024,255 9,308,727 14,241,392 54,992,030 60,265,647 Noncurrent liabilities 144,659,160 149,114,068 86,366,985 69,265,701 231,026,145 218,379,769 Total liabilities 190,342,463 195,138,323 95,675,712 83,507,093 286,018,175 278,645,416 Deferred inflows of resources 20,880,465 23,724,074 1,424,569 1,735,211 22,305,034 25,459,285 Net position:

Net investment in
capital assets 297,865,372 293,411,572 200,345,140 190,328,483 498,210,512 483,740,055 Restricted 72,041,047 66,774,155 97,425 - 72,138,472 66,774,155 Unrestricted (132,669) (6,876,408) 91,751,542 91,569,792 91,618,873 84,693,384 Total net position 369,773,750$ 353,309,319 $ 292,194,107 $ 281,898,275 $ 661,967,857 $ 635,207,594 $ Governmental Activities Business-type Activities TOTAL

An additional portion of the City of Antioch’s net position (11%) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $91,618,873, may be used to meet the government’s ongoing obligations to citizens and creditors.

The government’s total net position increased by $26,760,263. Of this, $16,464,431 represents an increase in governmental activities due mainly to increased property tax, investment income and capital grants and contributions. Major factors to the increase of $10,295,832 in net position of business type activities was due to an increase of charges for services, ca pital grants and contributions and an increase in investment income. At the end of the current fiscal ye ar, the City of Antioch is able to report positive balances in all three categories of net position, for the government as a whole, and business-type activities. Governmental activities unrestricted net position is negative ($132,669) due to pension and OPEB liabilities.
8 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2024

Under GASB 68, the City recognizes deferred outflo ws of resources, deferred inflows of resources, pension expense and net pension liability for the Misc ellaneous and Safety pension plans administered through the California Public Employees Retireme nt System (CalPERS) and a Police Supplementary Retirement plan administered through the Public Ag ency Retirement System (PARS). Governmental activities have recognized $125,056,740 in net pensio n liability and proprietary funds have recognized $21,629,750 in net pension liability for a total of $146,686,490 for the government as a whole.

Under GASB 75, the City recognizes deferred outflows of resources, deferred inflows of resources, OPEB expense and net OPEB liability for the Management, Miscellaneous and Police OPEB plans of the City administered through the California Employees Retirement Benefit Trust (CERBT). The trust is a Section 115 Trust set up for the purpose of receiving empl oyer contributions that will prefund other post- employment benefit costs for retirees and their be neficiaries. The City only provides health reimbursement. Governmental activities have recognized $165,891 in net OPEB asset and $19,602,420 in net OPEB liability. Proprietary funds have recognized $97,425 in net OPEB asset and $99,356 in net OPEB liability.

Under GASB 87, which the City implemented in fiscal year 2022, the City recognizes deferred inflows of resources related to leases. Governmental activities recognized $5,085,365 in lease receivables with $4,794,715 in related deferred inflows, while business-type activities recognized no leases.

Current and other assets increased by $9,100,062 pr imarily due to increases in cash and investment balances. Cash and investment balances increased mainly due to increased property taxes, investment income, and street purpose taxes in governmental ac tivities and an increase of monies received from other agencies during the year.

Current and other liabilities decreased by $12,009,219 due mainly to a decrease in accounts payable for capital projects.

Deferred outflows of resources decreased $1,336,199 and deferred inflows decreased $3,154,251 due to pension, OPEB and lease obligation activity.

Long-term obligations increased by $13,613,881 due ma inly to the funding draw of a construction loan for the City’s Brackish Water project netted with scheduled debt service payments.

Governmental and Business-Type Activities. Governmental activities in creased the City of Antioch’s net position by $16,464,431. There was an increase of $10 ,295,832 in net position reported in connection with the City of Antioch's business-type activities.
9 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2024

2024 2023 2024 2023 2024 2023
Revenue:

Program revenues:

Charges for services 15,855,689$ 19,702,406$ 51,279,820$ 48,304,622$ 67,135,509$ 68,007,028$ Operating grants and contributions 17,334,997 17,384,082 22,255 7,272 17,357,252 17,391,354 Capital grants and contributions 9,281,503 3,526,445 9,450,702 9,127,856 18,732,205 12,654,301 General revenues:

Property tax 27,997,996 26,387,877 - - 27,997,996 26,387,877 Sales tax 38,800,272 39,486,989 - - 38,800,272 39,486,989 Franchise 7,819,983 8,041,777 - - 7,819,983 8,041,777 Other 13,855,700 10,881,081 4,008,557 1,624,498 17,864,257 12,505,579 Total revenues 130,946,140 125,410,657 64,761,334 59,064,248 195,707,474 184,474,905 Expenses:

General government 13,754,153 14,634,348 - - 13,754,153 14,634,348 Public works 27,510,413 23,806,410 - - 27,510,413 23,806,410 Public safety 59,128,438 44,682,366 - - 59,128,438 44,682,366 Parks and recreation 8,235,332 6,382,023 - - 8,235,332 6,382,023 Community development 5,505,971 5,234,660 - - 5,505,971 5,234,660 Interest on long-term debt 148,086 115,731 - - 148,086 115,731 Water - - 43,703,069 37,844,142 43,703,069 37,844,142 Sewer - - 9,675,787 9,236,472 9,675,787 9,236,472 Marina - - 1,285,962 1,523,788 1,285,962 1,523,788 Total expenses 114,282,393 94,855,538 54,664,818 48,604,402 168,947,211 143,459,940 Increase in net position-before transfers 16,663,747 30,555,119 10,096,516 10,459,846 26,760,263 41,014,965 Transfers (199,316) 44,358 199,316 (44,358) - - Increase (decrease) in net position 16,464,431 30,599,477 10,295,832 10,415,488 26,760,263 41,014,965 Net position, as restated - July 1 353,309,319 322,709,842 281,898,275 271,482,787 635,207,594 594,192,629 Net position - June 30 369,773,750$ 353,309,319 $ 292,194,107 $ 281,898,275 $ 661,967,857 $ 635,207,594 $

CHANGE IN NET POSITION
Governmental Activities Business-type Activities TOTAL

Governmental activities. The cost of all governmental activities this year was $114,282,393. Net expenses, as shown in the Statement of Activities, were $71,810,204. General revenues and transfers were $88,274,635 resulting in an increase of net position of $16,464,431. The increase in net position was mainly attributable to an increase in property tax, investment income and operating and capital grants as a result of increased spending of American Rescue Plan funding the City received. 10 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2024

Business-type activities . The cost of all business-type activities this year was $54,664,818. Charges for services and grants resulted in net revenues of $6, 087,959 as shown on the Statement of Activities. This net revenue coupled with general revenues and transf ers of $4,207,873 resulted in an increase of net position of $10,295,832. The increase in net position was mainly attributable to an increase in capital grants and contributions related to the Brackish Water Desalination project and increased investment earnings.

$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
General
government
Public works Public safety Parks and
recreation
Community
development
Interes on
long‐term
liabilities
Expenses and Program Revenues ‐ Governmental Activities Expenses Revenues
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
$45,000,000
$50,000,000
Water Sewer Marina
Expenses and Program Revenues ‐ Business‐Type Activities Expenses Revenues
11 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2024
Financial Analysis of the Government’s Funds
As noted earlier, the City of Antioch uses fund a ccounting to ensure and de monstrate compliance with finance-related legal requirements.

Governmental funds. The focus of the City of Antioch’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City of Antioch’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.

As of the end of the current fiscal year, the City of Antioch’s governmental funds reported combined ending fund balances of $167,729,591, an increase of $16,562,445 in comparison with the prior year.

About 21% of this total amount, $34,938,873, constitutes unassigned fund balance , which is available for spending at the government’s discretion. The remainder of fund balance is segregated into the following components: 1) nonspendable to indicate that it is not available for new spending because of its form ($459,554) 2) restricted to indicate restrictions on use imposed by external parties, including enabling legislation ($66,834,980) 3) committed t o i n d i c a t e r e s t r i c t i o n s o n u s e a s a p p r o v e d b y t h e C i t y C o u n c i l ($9,178,765), or 4) assigned for a variety of other purposes ($56,317,419).

The following table presents the amount of revenues from various sources as well as increases or decreases from the prior year.

Percent of Percent of Percent
Revenue by Source Amount Total Amount Total Amount Change Taxes 87,649,664$ 69.4% 84,983,765$ 70.6% 2,665,899$ 3.1 % Licenses and permits 3,454,000 2.7% 4,020,575 3.3% (566,575) (14.1)% Fines and penalties 98,462 0.1% 132,871 0.1% (34,409) (25.9)% Investment income and rentals 6,737,762 5.3% 3,365,095 2.8% 3,372,667 100.2 % Revenue from other agencies 8,355,882 6.6% 4,981,450 4.1% 3,374,432 67.7 % Current service charges 11,916,340 9.4% 14,887,776 12.4% (2,971,436) (20.0)% Special assessment revenue 4,824,128 3.8% 4,421,260 3.7% 402,868 9.1 % Other 3,199,678 2.5% 3,596,158 3.0% (396,480) (11.0)% Total 126,235,916$ 100.0% 120,388,950 $ 100.0% 5,846,966 $ 4.9% FY 2023/2024 FY 2022/2023 Increase (Decrease)
Revenues Classified by Source
Governmental Funds
The following provides an explanation of revenues by source that changed significantly over the prior year.
 Taxes increased due to a higher property assessed valuation, and an increase in taxes received for street related purposes in the Gas Tax and Measure J Special Revenue Funds.  Licenses and permits decreased due to less permits issued for housing projects within the City.  Investment income and rentals increased due to earning higher interest on investments verses prior year.
 Revenue from other agencies increased due to recognition of American Rescue Plan (ARPA) revenues for fiscal year 2024 expenditures. Al l unspent funds received previously were in unearned revenue in the prior year, with the balance of unspent funds in unearned revenue in fiscal year 2024.
12 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2024

 Current service charges decreased mainly due to decreased benefit district fees collected from housing development projects over prior year.
 Other revenues decreased due to settlement moni es received in fiscal year 2023 in the NPDES Special Revenue Fund not received in fiscal year 2024.

The following table presents the amount of expenditur es by function as well as increases or decreases from the prior year.

Percent of Percent of Percent
Expenditures by Function Amount Total Amount Total Amount Change Current
General government 13,875,868$ 12.6% 14,323,888$ 13.6% (448,020)$ (3.13%) Public works 18,639,378 17.0% 15,894,710 15.1% 2,744,668 17.3% Public safety 55,954,253 51.0% 53,694,102 51.2% 2,260,151 4.2% Parks and recreation 6,731,828 6.1% 5,645,596 5.4% 1,086,232 19.2% Community development 5,118,225 4.7% 5,373,151 5.1% (254,926) (4.74%) Capital outlay 7,417,839 6.8% 8,853,782 8.4% (1,435,943) (16.22%) Debt service 2,080,076 1.9% 1,166,871 1.1% 913,205 78.3% Total 109,817,467$ 100.0% 104,952,100$ 100.0% 4,865,367$ 4.6% FY 2023/2024 FY 2022/2023 Increase (Decrease)
Expendi tures by Functi on
Governmental Funds

The following provides an explanation of the expendit ures by function that changed significantly over the prior year.
 Public works expenditures increased mainly du e to a developer reimbursement due for street infrastructure improvements in the Kaiser Public Facility Benefit District.  Parks and recreation expenditures increased due to increased labor costs associated with part- time help minimum wage increases, and increased utility, insurance and maintenance costs.  Capital outlay decreased due to the completion of a downtown roadway project funded by CDBG in prior year.
 Debt service expenditures increased due to an increase in lease liability principal payments due.

The General Fund is the chief operating fund of the City of Antioch. At the end of the current fiscal year, unassigned fund balance of the General Fund was $36,388,778 while total fund balance was $84,390,239.

As a measure of the General Fund's liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents 46% of total General Fund expenditures, while total fund balance represents 108%.

The fund balance of the City of Antioch's General Fund increased by $8,165,034 during the current fiscal year mainly due to the net effect of an increase in property tax and investme nt income, coupled with expenditure savings from salaries and projects not completed or started as anticipated. $5,358,842 represents assigned fund balance for these projects to be re-appropriated and spent in the next fiscal year. 13 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2024

The American Rescue Plan Special Revenue Fund was established during the fiscal year 2022 to account for monies received by the City from the Department of Treasury under the American Rescue Plan Act of 2021. The money received was recorded as unearned revenue in 2022 and $5,220,329 has been recognized as revenue from other agencies in fiscal year 2024 to match fiscal year 2024 expenditures, with the remaining balance of funds in unearned revenue as of June 30 th. The fund balance of $668,316
represents investment income not restricted for spending.

Proprietary funds. The City of Antioch’s proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail.

Unrestricted net position of the Water Fund at the end of the year amounted to $74,701,670 and those of the Sewer Fund amounted to $14,659,687. Unrestricted net position of the Marina Fund at the end of the year amounted to $259,234. The water and sewer fund had $73,727 and $23,698 restricted net position respectively for a net OPEB asset in each of those funds.  Water Fund total net position increased $6,797,185 during the current fiscal year, which is mainly due to capital contributions for connection fees, developer donated assets and increased investment earnings.
 Sewer Fund total net position increased $2,928,315 during the current fiscal year, which is mainly due to capital contributions for connection fees and developer donated assets.  Marina Fund total net position decreased $47,719 du ring the current fiscal year, which is due to operating costs exceeding operating revenues.

Other factors concerning the finances of these three funds have already been addressed in the discussion of the City of Antioch’s business-type activities.

General Fund Budgetary Highlights
The City of Antioch’s budget is prepared on the basis of generally accepted accounting principles.

During the year, the City Council amends the bu dget in accordance with State law and the Antioch Municipal Code. A comparison of the original adopted General Fund budget to the final amended budget is below.

Final Percent
Adopted Amended Amount Change
Revenues 91,854,602$ 95,438,125 $ 3,583,523 $ 3.9%
Expenditures 93,998,366 100,747,723 6,749,357 7.2% FY 2023/2024 Increase (Decrease)
General Fund Adopted to Final Amended Budget Comparison

Amendments during the year contributing to the increase in the revenue budget are briefly summarized as follows:
 $2,290,181 was added to the budget for a final re imbursement received from the Department of Water Resources for usable water river days.
 Sales tax projections were decreased by $2,243,7 0 1 b a s e d o n d a t a f r o m t h e C i t y ’ s s a l e s t a x consultant.
 Property tax projections were increased by $9 44,953 based on assessment information received from Contra Costa County Assessor’s office.
14 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2024

 Interest earnings projections were increased by $1,100,000 based on favorable returns on the City’s investments.
 Grant reimbursement revenue budgets were increased $616,892 based on projected reimbursable planning grant expenditures during the fiscal year.
 Business license tax projections were increased by $684,000 based on prior year actuals.

Amendments during the year contributing to th e increase in the expenditure budget are briefly summarized as follows:
 $1,300,000 was added to the budget for increased outside legal costs due to several litigation matters.
 $7,160,654 was added to the budget for encumbrances and project budgets outstanding at June 30, 2023 re-appropriated into fiscal year 2024, which was in General Fund Assigned Fund Balance at June 30, 2023.
 Approximately $3.9M budget reduction for salary savings from vacancies to be recognized during the year.
 Contract engineering services budgeted was increased by $400,000 due to vacancies in permanent staff.
 The budget for insurance deductibles for claims was increased by $400,000 due to increased litigation costs during the year.
 $1,226,760 was added to the budget for the Zero Emission Vehicle Transition Project.

Differences between the final amended budget and th e actual results resulted in $2,371,877 higher revenues than projected and $11,102,755 variance from appropriations and can be briefly summarized as follows:
 $623,990 in other financing sources recognized from new software subscriptions entered into that were recognized under GASB 96.
 $1,362,592 higher than projected investment income due to higher interest rates earned during the fiscal year than anticipated.
 $5,358,842 in encumbrances and other projects not spent by June 30th. This amount is included as an assignment of General Fund fund balance.
 $4,866,210 savings in personnel services due to vacancies.  Subsidies to the City’s Animal Shelter was $495,779 less than budgeted due to salary savings for vacancies.
 Approximately $670,000 unspent for paving and other roadwork in the Streets Division.

Leases
Lease receivables. As a result of recognizing leases un der GASB 87, governmental activities have reported $5,085,365 in lease receivables and $4,794,715 in deferred inflows. The majority of lease receivables relate to use of infrastructure and equipment for cellular communications.

Leases payable. As a result of GASB 87, governmental activities have recognized lease liabilities in the amount of $977,465 for lease of a motel for transitio nal housing and office equipment. Business-type activities have recognized a lease liability in the amount of $323,296 for use of a building for Public Works office space.

Additional information on the City’s leases can be found in Note 7 on page 63 and Note 11 on page 69. 15 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2024

Subscription-Based Technology Agreements (SBITAs)
Subscription liabilities. As a result of GASB 96, government al activities have reported $1,845,055 in subscription liabilities and business-type activities have no liabilities.

Additional information on the City’s SBITAs can be found in Note 10 on page 68 Capital Asset and Debt Administration
Capital assets. The City of Antioch’s investment in capital assets for its governmental and business-type activities as of June 30, 2024, amounts to $569,232,519 (net of accumulated depreciation). This investment in capital assets include land, infrastructure (including water and sewer pipes), structures and improvements, equipment and intangib le right-to-use assets. The total net increase in the City of Antioch’s investment in capital assets for the current fiscal year was $23,214,908.

Major capital asset events during the current fiscal year included the following:
 Pavement projects, median improvements and Ci ty Hall improvements made construction in progress for governmental activities as of the end of the current fiscal year reach $9,331,897.  Work continued on the water desalination plant and other water system improvement projects causing construction in progress for business type activities to be $115,827,203 as of the end of the current fiscal year.

For government-wide financial statement presentation, all depreciable capital a ssets were depreciated from acquisition date to the end of the current fiscal year. Fund financial statements record capital asset purchases as expenditures.

Capital assets for the governmental and business-type activities are presented below to illustrate changes from the prior year.

Increase/
2024 2023 2024 2023 2024 2023 Decrease
Land 16,813,652 $ 16,813,652 $ 1,486,737 $ 1,486,737 $ 18,300,389 $ 18,300,389 $ - $ Construction in
Progress 9,331,897 4,031,716 115,827,203 99,314,084 125,159,100 103,345,800 21,813,300 Infrastructure 207,647,189 208,569,543 116,797,990 109,380,890 324,445,179 317,950,433 6,494,746 Structures and
Improvements 56,597,255 58,901,622 30,453,707 32,859,581 87,050,962 91,761,203 (4,710,241) Equipment 10,072,432 8,906,860 1,037,045 931,007 11,109,477 9,837,867 1,271,610 Intangible right-
to-use assets 2,858,039 4,236,267 309,373 585,652 3,167,412 4,821,919 (1,654,507) Total 303,320,464$ 301,459,660 $ 265,912,055 $ 244,557,951 $ 569,232,519 $ 546,017,611 $ 23,214,908 $ Governmental Activities Business-type Activities Total

Construction Commitments. Among the significant construction commitments were $1,897,094 towards the Contra Loma Park renovation project, $1,0 93,304 towards L Street improvements, and $4,537,721 towards the Desalination Plant project.

Additional information on the City of Antioch's capital assets can be found in Note 9 on page 67. 16 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2024

Long-term obligations . At the end of the current fiscal year, the City had total debt and long-term obligations outstanding of $74,713,715. Of this amount. $2,289,870 represents bonds and associated premium secured solely by specified revenue sources (i.e., revenue bonds), $61,832,710 represents loans payable, $2,318,752 represents a long term payable and $1,300,761 represents lease payable and $1,845,055 represents subscription liabilities. The remainder of the City’s long-term obligations is comprised of: claims liability totaling $1,385,719 and compensated absences of $3,740,847.

The City of Antioch’s total long-term obligations for governmental activities decreased a net of $3,029,853 due to an increase in compensated absences and su bscription liabilities less scheduled debts service payments. Total long-term obligations for business- type activities increased by $16,452,372 due to the City drawing from a construction loan agreement for financing of the Brackish Water Desalination project during the current fiscal year netted with debt service payments.

State statutes limit the amount of general obligation debt a governmental entity may issue to 15% of its total assessed valuation. The current debt limitation for the City of Antioch is $2,387,693,759. The City of Antioch has no outstanding general obligation debt.

Additional information on the City’s long-term debt can be found in Note 11 on pages 69-72 of this report.

Economic Factors and Next Year’s Budget
 The unemployment rate for the City of Antioch was 6.0% at June 30th. This is more than the state’s average unemployment rate of 5.2% and higher than the national average rate of 4.1%  Assessed values in the City have increased approximately 4.99% for the 2024-25 tax year.

All of these factors were considered in preparing the City of Antioch’s budget for the 2024-25 fiscal year.

During the current fiscal year, General Fund fund ba lance increased by $8,165,034. The City of Antioch has appropriated $5,358,842 of General Fund assigned fund balance for spending in the 2024-25 fiscal year budget.

Additionally, $1,138,711 represents funds that are committed to General Plan and technology updates, compensated absences and litigation reserves.

Requests for Information
This financial report is designed to provide a genera l overview of the City of Antioch’s finances for all those with an interest in the government’s finances . Questions concerning any of the information provided in this report, financial statements for th e Antioch Public Financing Authority, or requests for additional financial information should be addresse d to the Office of the Finance Director, City of Antioch, P. O. Box 5007, Antioch, CA 94531-5007

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18 BASIC FINANCIAL STATEMENTS
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20 GOVERNMENT-WIDE FINANCIAL STATEMENTS
21 City of Antioch
Statement of Net Position
June 30, 2024
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments 188,784,561 $ 107,996,673 $ 296,781,234 $ Receivables (net):

Accounts 4,316,176 6,429,175 10,745,351 Taxes 9,203,536 - 9,203,536 Interest 1,067,393 - 1,067,393 Lease interest receivable 11,618 - 11,618 Materials, parts and supplies 20,483 676,113 696,596 Internal balances (2,130,951) 2,130,951 - Prepaid items 565,729 165,672 731,401 Lease receivables 5,085,365 - 5,085,365 Loans receivable, net 20,569,726 - 20,569,726 Net pension asset 40,037 - 40,037 Net OPEB asset 165,891 97,425 263,316 Capital assets not being depreciated 26,145,550 117,313,939 143,459,489 Capital assets , net of accumulated depreciation/amortization 277,174,914 148,598,116 425,773,030 Total assets 531,020,028 383,408,064 914,428,092

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding 51,271 - 51,271 Pension related amounts 30,424,727 2,910,373 33,335,100 Contributions to pension plans subsequent to the measurement date 13,573,489 2,180,753 15,754,242 OPEB related amounts 3,036,985 444,861 3,481,846 Contributions to OPEB plans subsequent to the measurement date 2,890,178 350,337 3,240,515 Total deferred outflows of resources 49,976,650 5,886,324 55,862,974 Primary Government
See accompanying notes to the basic financial statements. 22 City of Antioch
Statement of Net Position
June 30, 2024
Governmental Business-Type
Activities Activities Total
Primary Government

LIABILITIES
Accounts payable 9,108,933 7,031,675 16,140,608 Accrued payroll 1,801,800 362,115 2,163,915 Interest payable 35,223 728,070 763,293 Deposits 9,894,137 647,330 10,541,467 Unearned revenue 15,306,911 - 15,306,911 Long-term obligations due within one year 2,800,697 539,537 3,340,234 Noncurrent liabilities due in more than one year:

Long-term obligations due beyond one year 6,735,602 64,637,879 71,373,481 Net pension liability 125,056,740 21,629,750 146,686,490 Net OPEB liability 19,602,420 99,356 19,701,776 Total liabilities 190,342,463 95,675,712 286,018,175

DEFERRED INFLOWS OF RESOURCES
Lease related amounts 4,794,715 - 4,794,715 Pension related amounts 2,425,045 45,774 2,470,819 OPEB related amounts 13,660,705 1,378,795 15,039,500 Total deferred inflows of resources 20,880,465 1,424,569 22,305,034

NET POSITION
Net investment in capital assets 297,865,372 200,345,140 498,210,512 Restricted for:

Net pension/OPEB asset 205,928 97,425 303,353 Debt service 236 - 236 Housing 26,749,435 - 26,749,435 Disability Access 205,324 - 205,324 Public safety 1,863,349 - 1,863,349 Public and capital facilities 11,175,462 - 11,175,462 Roads 26,605,879 - 26,605,879 Landscape maintenance and tidelands protection 5,129,811 - 5,129,811 Community services 105,623 - 105,623 Total restricted 72,041,047 97,425 72,138,472 Unrestricted (132,669) 91,751,542 91,618,873 Total net position 369,773,750$ 292,194,107$ 661,967,857$ 23 City of Antioch
Statement of Activities
For the Fiscal Year Ended June 30, 2024
Charges Operatin g Capital
for Grants and Grants and
Functions / Programs Expenses Services Contributions Contributions Primary government:

General government 13,754,153$ 2,605,537$ 187,086$ -$ Public works 27,510,413 5,516,233 8,956,384 8,276,886 Public safety 59,128,438 884,725 8,111,339 - Parks and recreation 8,235,332 2,510,951 9,765 1,004,617 Community development 5,505,971 4,338,243 70,423 - Interest on long-term liabilities 148,086 - - - Total governmental activities 114,282,393$ 15,855,689$ 17,334,997$ 9,281,503$ Business-type activities:

Water 43,703,069 43,418,284 22,255 4,375,000 Sewer 9,675,787 7,287,232 - 5,075,702 Marina 1,285,962 574,304 - - Total business-type activities 54,664,818 51,279,820 22,255 9,450,702 Total primary government 168,947,211$ 67,135,509 $ 17,357,252 $ 18,732,205 $ General Revenues:

Taxes:

Property taxes
Transient lodging tax
Franchise
Business license taxes based on gross receipts
Property transfer taxes
Sales and use tax
Motor vehicle in lieu, unrestricted
Park in lieu
Investment income not restricted to specific programs
Other
Transfers
Total general revenues and transfers
Change in net position
Net position - beginning of year
Net position - end of year
Program Revenues
See accompanying notes to the basic financial statements. 24 Governmental Business-T ype
Activities Activities Total
(10,961,530)$ -$ (10,961,530)$ (4,760,910) - (4,760,910) (50,132,374) - (50,132,374) (4,709,999) - (4,709,999) (1,097,305) - (1,097,305) (148,086) - (148,086) (71,810,204)$ -$ (71,810,204)$ - 4,112,470 4,112,470 - 2,687,147 2,687,147 - (711,658) (711,658) - 6,087,959 6,087,959 (71,810,204) 6,087,959 (65,722,245) 27,997,996 - 27,997,996 184,781 - 184,781 7,819,983 - 7,819,983 4,327,747 - 4,327,747 534,062 - 534,062 38,800,272 - 38,800,272 142,595 - 142,595 551,205 - 551,205 7,084,738 3,847,023 10,931,761
1,030,572 161,534 1,192,106
(199,316) 199,316 -
88,274,635 4,207,873 92,482,508
16,464,431 10,295,832 26,760,263
353,309,319 281,898,275 635,207,594
369,773,750$ 292,194,107$ 661,967,857$
Net (Expense) Revenue
and Changes in Net Position
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26 GOVERNMENTAL FUND FINANCIAL STATEMENTS
27 This page intentionally left blank.
28 MAJOR GOVERNMENTAL FUNDS
General Fund - The General Fund is used to account for all of the general revenues of the City not specifically levied or collected for other City funds and the related expenditures. The General Fund accounts for all financial resources of the City which are not accounted for in another fund. For the City, the General Fund includes such activities as general government, public works, public safety, parks and recreation and community development.

American Rescue Plan Fund
This fund accounts for the monies the City is receiving pursuant to the Amercian Rescue Plan Act of 2021. 29 This page intentionally left blank.
30 City of Antioch
Balance Sheet
Governmental Funds
June 30, 2024
Non-major
American Governmental
General Fund Rescue Plan Funds Total
ASSETS
Cash and investments 88,404,074 $ 15,902,993 $ 69,776,076 $ 174,083,143 $ Receivables (net):

Accounts 1,907,585 - 2,378,771 4,286,356 Taxes 7,905,161 - 1,298,375 9,203,536 Interest 1,067,393 - - 1,067,393 Lease interest receivable 9,881 - 1,737 11,618 Lease receivables 4,160,032 - 925,333 5,085,365 Due from other funds 1,317,350 - - 1,317,350 Prepaid items 220,352 97,333 148,288 465,973 Loans receivable - - 20,569,726 20,569,726 Total assets 104,991,828$ 16,000,326$ 95,098,306$ 216,090,460$

LIABILITIES
Accounts payable 6,556,575$ 748,676$ 1,693,592$ 8,998,843$ Accrued payroll 1,384,565 239 344,565 1,729,369 Deposits 8,648,757 - 1,245,380 9,894,137 Due to other funds - - 1,317,350 1,317,350 Unearned revenue 38,615 14,583,095 685,201 15,306,911 Total liabilities 16,628,512 15,332,010 5,286,088 37,246,610

DEFERRED INFLOWS OF RESOURCES
Unavailable sales tax - Public Safety 62,472 - - 62,472 Unavailable transient lodging tax - - 19,504 19,504 Unavailable grant receipts - - 1,066,180 1,066,180 Unavailable loan interest - - 5,171,388 5,171,388 Lease related amounts 3,910,605 - 884,110 4,794,715 Total deferred inflows of resources 3,973,077 - 7,141,182 11,114,259

FUND BALANCES
Nonspendable 222,502 97,333 139,719 459,554 Restricted - - 66,834,980 66,834,980 Committed 1,288,647 - 7,890,118 9,178,765 Assigned 46,490,312 570,983 9,256,124 56,317,419 Unassigned 36,388,778 - (1,449,905) 34,938,873 Total fund balances 84,390,239 668,316 82,671,036 167,729,591 Total liabilities, deferred inflows of resources
and fund balances 104,991,828$ 16,000,326$ 95,098,306$ 216,090,460$ See accompanying notes to the basic financial statements. 31 City of Antioch
Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position - Governmental Activities June 30, 2024
167,729,591$
Capital assets used in governmental activities are not current financial resources. Therefore they were not reported in the Governmental Funds Balance Sheet. Capital assets, net of Internal Service Funds assets of $4,797,220. 298,523,244 Net pension and OPEB assets of governmental activities are not current financial resources and therefore are not reported in the Governmental Funds Balance Sheet 205,928 Revenues received that are measurable but unavailable are recorded as deferred inflows in the fund financial statements. 6,319,544
Loss on refundings for long-term debt are deferred outflows of resources on the Statement of Net Position. 51,271
Contributions to the pension plan subsequent to the measurement date in the current fiscal year are deferred outflows of resources on the Statement of Net Position. 13,573,489 Contributions to the OPEB plan subsequent to the measurement date in the current fiscal year are deferred outflows of resources on the Statement of Net Position. 2,890,178 Internal service funds are used by management to charge the costs of vehicle repair and maintenance, and office equipment and replacement. The assets and liabilities are included in governmental activities in the statement of net position. 16,728,245 I
n the Government-Wide Financial Statements, certain differences between actuarial amounts and actual results for pension are deferred and amortized over a period of time, however these differences do not impact the Governmental Funds Balance Sheet:

Deferred outflows of resources - pension 30,424,727
Deferred outflows of resources - OPEB 3,036,985
Deferred inflows of resources - pension (2,425,045)
Deferred inflows of resources - OPEB (13,660,705)
Total deferred outflows and inflows 17,375,962
Certain liabilities, including bonds payable, are not due and payable in the current period and therefore are not reported in the governmental fund financial statements:

Long-term obligations:

Due in one year, net of internal service funds liability of $237,019 (2,563,678) Due in more than one year, net of internal service funds liability of $361,031 (6,374,571) Net OPEB liability (19,602,420)
Net pension liability (125,056,740)
Accrued interest payable (26,293)
Total long-term liabilities (153,623,702)
369,773,750$
Amounts reported for governmental activities in the Statement of Net Position were different Net Position of Governmental Activities
Fund Balances - Total Governmental Funds
See accompanying notes to the basic financial statements. 32 City of Antioch
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the Fiscal Year Ended June 30, 2024
Non-major
General American Governmental
Fund Rescue Plan Funds Total
REVENUES:

Taxes 77,129,611 $ - $ 10,520,053$ 87,649,664 $ Licenses & permits 3,454,000 - - 3,454,000 Fines and penalties 28,505 - 69,957 98,462 Investment income and rentals 3,221,640 450,581 3,065,541 6,737,762 Revenue from other agencies 956,863 5,220,329 2,178,690 8,355,882 Current service charges 4,700,066 - 7,216,274 11,916,340 Special assessment revenue - - 4,824,128 4,824,128 Other 3,022,385 - 177,293 3,199,678 Total revenues 92,513,070 5,670,910 28,051,936 126,235,916 EXPENDITURES:

Current:

General government 12,442,089 261,776 1,172,003 13,875,868 Public works 11,065,450 - 7,573,928 18,639,378 Public safety 47,315,162 3,484,006 5,155,085 55,954,253 Parks and recreation 36,347 28,596 6,666,885 6,731,828 Community development 5,116,235 - 1,990 5,118,225 Capital outlay 1,855,935 300,172 5,261,732 7,417,839 Debt service:

Principal retirement 529,825 1,121,068 240,000 1,890,893 Interest and fiscal charges 40,380 46,932 101,871 189,183 Total expenditures 78,401,423 5,242,550 26,173,494 109,817,467

REVENUES OVER
(UNDER) EXPENDITURES 14,111,647 428,360 1,878,442 16,418,449 OTHER FINANCING SOURCES (USES):

Transfers in 4,672,942 - 10,995,800 15,668,742 Transfers (out) (11,243,545) - (4,905,191) (16,148,736) Other financing proceeds - leases/subscriptions 623,990 - - 623,990 Total other financing sources (uses) (5,946,613) - 6,090,609 143,996 Net change in fund balances 8,165,034 428,360 7,969,051 16,562,445 FUND BALANCES:

Beginning of year 76,225,205 239,956 74,701,985 151,167,146 End of year 84,390,239$ 668,316$ 82,671,036$ 167,729,591$ See accompanying notes to the basic financial statements. 33 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Government-Wide Statement of Activities - Governmental Activities 16,562,445$
Governmental funds report acquisition of capital assets as part of capital outlay as expenditures.

However, in the Government-Wide Statement of Activities, the cost of those assets were allocated over their estimated useful lives as depreciation expense.

Capital outlay 7,417,839
Depreciation/amortization, net of internal service funds depreciation/amortization of $857,714 (13,723,782) In the Statement of Activities, capital assets donated to/from the City are reported as general revenue, whereas in the governmental funds, capital assets donated do not increase financial resources. Thus, the change in net position differs from the change in fund balances by the value of the asset donated. 7,750,825
In the Statement of Activities, only the gain (loss) on the sale or disposal of capital assets in reported, whereas in the governmental funds, the disposal of assets decreases financial resources. Thus, the change in net position differs from the change in fund balances by the net cost of the assets disposed. (32,991)
Contributions to the pension plan in the current fiscal year are not included in the Statement of Activities. 13,573,489
Contributions to the OPEB plan in the current fiscal year are not included in the Statement of Activities. 2,890,178
Revenues received that are measurable but unavailable are recorded as deferred inflows in governmental funds. However, in the government-wide statement of activities, the revenues increase financial resources. (1,796,788)
Financing proceeds are reported as financing sources in governmental funds and thus contribute to the change in fund balances. However, issuing debt increases the long-term liabilities in the statement of net assets and does not affect the statement of activities. Proceeds were received from:

Subscription-based technolo
gy agreements (623,990)
Repayment of debt principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Position.

Lease revenue bonds 240,000
Lease and subscription obligations 1,650,893
Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds. In addition, interest on long-term debt is not recognized under the modified accrual basis of accounting until due, rather than as it accrues.

Increase in long-term claims liability 1,226,942
Decrease in long-term compensated absences 284,335
Amortization of debt discount, premium and loss on refunding 26,941 OPEB expense 975,251
Pension expense (21,636,654)
Decrease in accrued interest payable 14,156
Internal service funds are used by management to charge the costs of certain activities to individual funds. The net expense of certain activities of the internal service funds is reported with governmental activities. 1,665,342
16,464,431$ Change in Net Position of Governmental Activities City of Antioch
For the Fiscal Year Ended June 30, 2024
Amounts reported for governmental activities in the Statement of Activities are different because:

Net Change in Fund Balances - Total Governmental Funds
See accompanying notes to the basic financial statements. 34 PROPRIETARY FUND FINANCIAL STATEMENTS
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36 PROPRIETARY FUND FINANCIAL STATEMENTS
Water Fund – This fund accounts for the operation of the City’s water utility, a self-supporting activity which provides services on a user charge basis to residences and businesses.

Sewer Fund – This fund accounts for the maintenance of the City’s sewer lines and related facilities. It is a self- supporting activity which provides services on a user charge basis to residences and businesses.

Marina Fund – This fund accounts for the operation of the City’s Marina, which includes renting berths and fueling boats.

Internal Service Funds - These funds account for the maintenance and replacement of vehicles and equipment; the operation, maintenance, and replacement of office equipment used by City departments; charges for workers' compensation expenses; charges for loss control, on a cost-reimbursement basis. 37 City of Antioch
Statement of Net Position
Proprietary Funds
June 30, 2024
Governmental
Activities
Internal
Service
Water Sewer Marina Total Funds
ASSETS
Current assets:

Cash and investments 85,652,247$ 19,223,598$ 823,709$ 105,699,554$ 14,701,418$ Accounts receivables, net 5,478,520 889,677 60,978 6,429,175 29,820 Materials, parts and supplies 656,453 - 19,660 676,113 20,483 Prepaid items 132,860 32,812 - 165,672 99,756 Restricted cash and investments 2,297,119 - - 2,297,119 - Total current assets 94,217,199 20,146,087 904,347 115,267,633 14,851,477 Noncurrent assets:

Net OPEB Asset 73,727 23,698 - 97,425 - Capital assets:

Land 1,002,230 14,553 469,953 1,486,736 - Construction in progress 115,827,203 - - 115,827,203 - Water and sewer pipes 82,987,704 80,221,203 - 163,208,907 - Structures and improvements 61,598,780 14,669,664 14,825,645 91,094,089 79,534 Vehicles and equipment 4,220,400 523,086 129,134 4,872,620 13,970,966 Intangible right-to-use assets - 486,154 - 486,154 664,753 Less accumulated
depreciation/amortization (68,152,075) (31,579,734) (11,331,845) (111,063,654) (9,918,033) Total capital assets 197,484,242 64,334,926 4,092,887 265,912,055 4,797,220 Total assets 291,775,168 84,504,711 4,997,234 381,277,113 19,648,697

DEFERRED OUTFLOWS OF RESOURCES
Pension related amounts 2,036,542 825,318 48,513 2,910,373 - Contributions to pension plan subsequent
to the measurement date 1,523,883 618,472 38,398 2,180,753 - OPEB related amounts 331,231 113,630 - 444,861 - Contributions to OPEB plan subsequent
to the measurement date 258,129 92,208 - 350,337 - Total deferred outflows of resources 4,149,785 1,649,628 86,911 5,886,324 - Business-type Activities - Enterprise Funds
See accompanying notes to the basic financial statements. 38 City of Antioch
Statement of Net Position
Proprietary Funds
June 30, 2024
Governmental
Activities
Internal
Service
Water Sewer Marina Total Funds
Business-type Activities - Enterprise Funds

LIABILITIES
Current liabilities:

Accounts payable 6,711,168 302,837 17,670 7,031,675 110,090 Accrued payroll 239,772 114,749 7,594 362,115 72,431 Interest payable 652,080 391 75,599 728,070 8,930 Deposits 585,047 - 62,283 647,330 - Compensated absences -
due within one year 52,753 17,258 255 70,266 16,437 Lease payable - due within one year - 58,844 - 58,844 - Subscription liability -
due within one year - - - - 220,582 Long Term Payable-DDSD
due within one year 311,510 - - 311,510 - Marina loans payable -
due within one year - - 98,917 98,917 - Total current liabilities 8,552,330 494,079 262,318 9,308,727 428,470 Noncurrent liabilities:

Lease payable - 264,452 - 264,452 - Subscription liability - - - - 213,093 Long Term Payable-DDSD 2,007,242 - - 2,007,242 - Long Term loan payable-SWRCB 60,000,000 - - 60,000,000 - Compensated absences -
due in more than one year 474,776 155,320 2,296 632,392 147,938 Marina loans - due in more than one year - - 1,733,793 1,733,793 - Net pension liability 14,897,790 6,167,913 564,047 21,629,750 - Net OPEB liability 71,407 27,949 - 99,356 - Total noncurrent liabilities 77,451,215 6,615,634 2,300,136 86,366,985 361,031 Total liabilities 86,003,545 7,109,713 2,562,454 95,675,712 789,501

DEFERRED INFLOWS OF RESOURCES
Pension related amounts 30,246 13,248 2,280 45,774 - OPEB related amounts 1,042,432 336,363 - 1,378,795 - Total deferred inflows of resources 1,072,678 349,611 2,280 1,424,569 -

NET POSITION
Net investment in capital assets 134,073,333 64,011,630 2,260,177 200,345,140 4,363,545 Restricted:

Net OPEB asset 73,727 23,698 - 97,425 - Unrestricted 74,701,670 14,659,687 259,234 89,620,591 14,495,651 Total net position 208,848,730$ 78,695,015$ 2,519,411$ 290,063,156 18,859,196$ 2,130,951
292,194,107$
Some amounts reported for business-type activities in the statement of net position are different because certain internal service fund assets and liabilities are included with business-type activities.
39 City of Antioch
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the Fiscal Year Ended June 30, 2024
Governmental
Activities
Internal
Service
Water Sewer Marina Total Funds
OPERATING REVENUES:

Charges for services 43,418,284$ 7,287,232$ 574,304 $ 51,279,820$ 10,177,847$ Revenue from other agencies 22,255 - - 22,255 - Other revenue 109,049 18,940 33,545 161,534 116,993 Total operating revenues 43,549,588 7,306,172 607,849 51,463,609 10,294,840 OPERATING EXPENSES:

Wages and benefits 8,859,543 3,979,118 211,901 13,050,562 2,535,168 Utilities 2,203,703 - 67,583 2,271,286 - Contractual services 21,460,056 3,048,626 402,050 24,910,732 4,127,013 Tools and supplies 7,834,867 1,000,544 115,744 8,951,155 1,190,820 Depreciation & amortization 2,785,785 1,839,777 401,198 5,026,760 857,714 Repairs and maintenance 176,180 68,856 1,767 246,803 142,101 Total operating expenses 43,320,134 9,936,921 1,200,243 54,457,298 8,852,816 OPERATING INCOME (LOSS) 229,454 (2,630,749) (592,394) (2,993,689) 1,442,024 NONOPERATING REVENUES (EXPENSES):

Gain (loss) from disposal of capital assets (63,552) (1,966) - (65,518) 116,586 Investment income 3,139,294 701,227 6,502 3,847,023 453,051 Investment (expense) (672,169) - (82,827) (754,996) - Lease interest (expense) - (5,057) - (5,057) - Subscription interest (expense) - - - - (8,946) Total nono
perating revenues (expenses) 2,403,573 694,204 (76,325) 3,021,452 560,691

INCOME (LOSS) BEFORE CAPITAL
CONTRIBUTIONS AND TRANSFERS 2,633,027 (1,936,545) (668,719) 27,763 2,002,715 Capital contribution - developer 2,275,000 4,345,240 - 6,620,240 - Capital contribution - connection fees 2,100,000 730,462 - 2,830,462 - Transfers in - - 621,000 621,000 280,678 Transfers (out) (210,842) (210,842) - (421,684) - CHANGE IN NET POSITION 6,797,185 2,928,315 (47,719) 9,677,781 2,283,393 NET POSITION:

Beginning of year 202,051,545 75,766,700 2,567,130 16,575,803 End of year 208,848,730$ 78,695,015$ 2,519,411$ 18,859,196 $ 618,051
10,295,832$
Business-t
ype Activities - Enterprise Funds
Some amounts reported for business-type activities in the statement of activities are different because the net revenue (expense) of certain internal service funds is reported with business-type activities.

See accompanying notes to the basic financial statements. 40 This page intentionally left blank.
41 City of Antioch
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended June 30, 2024
Governmental
Activities
Internal
Service
Water Sewer Marina Total Funds
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash receipt from customers 43,758,324$ 7,347,548$ 562,929 $ 51,668,801$ -$ Cash receipt from other funds - - - - 10,271,859 Cash paid to suppliers for goods
and services (36,886,144) (4,219,781) (571,068) (41,676,993) (5,645,725) Cash paid to employees for services (8,631,634) (3,934,628) (279,526) (12,845,788) (2,524,626) Net cash provided by (used in)
operating activities (1,759,454) (806,861) (287,665) (2,853,980) 2,101,508

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Transfers in - - 621,000 621,000 280,678 Transfers (out) (210,842) (210,842) - (421,684) - Net cash provided by (used in)
noncapital financing activities (210,842) (210,842) 621,000 199,316 280,678

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Capital asset additions (19,670,489) (90,135) - (19,760,624) (1,306,627) Capital contributions 2,100,000 730,462 - 2,830,462 - Proceeds from disposal of capital assets (63,552) (1,966) - (65,518) 116,586 Proceeds from long term borrowings 16,865,358 - - 16,865,358 - Lease principal paid - (54,877) - (54,877) - Lease interest received (paid) - (5,123) - (5,123) - Subscription principal paid (40,368) (40,368) - (80,736) (216,123) Subscription interest paid (882) (882) - (1,764) (4,997) Principal paid on long term loans (309,040) - (94,657) (403,697) - Interest paid on long term loans (241,072) - (86,732) (327,804) - Net cash provided by (used in) capital
and related financing activities (1,360,045) 537,111 (181,389) (1,004,323) (1,411,161) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest received (paid) 3,139,294 701,227 6,502 3,847,023 453,051 Net cash provided by (used in)
investing activities 3,139,294 701,227 6,502 3,847,023 453,051 Net change in cash and
cash equivalents (191,047) 220,635 158,448 188,036 1,424,076 CASH AND CASH EQUIVALENTS:

Beginning of year 88,140,413 19,002,963 665,261 107,808,637 13,277,342 End of year 87,949,366$ 19,223,598$ 823,709$ 107,996,673$ 14,701,418$ Business-type Activities - Enterprise Funds
See accompanying notes to the basic financial statements. 42 City of Antioch
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended June 30, 2024
Governmental
Activities
Internal
Service
Water Sewer Marina Total Funds
Business-type Activities - Enterprise Funds

RECONCILIATION OF OPERATING INCOME (LOSS)

TO NET CASH PROVIDED BY (USED IN)
OPERATING ACTIVITIES:

Operating income (loss) 229,454 $ (2,630,749)$ (592,394) $ (2,993,689) $ 1,442,024 $ Adjustments to reconcile operating income (loss) to
cash flows from operating activities:

Depreciation 2,785,785 1,839,777 401,198 5,026,760 857,714 Decrease (increase) in:

Accounts receivable 88,939 41,376 (54,038) 76,277 (22,981) Materials, parts, and supplies 177,246 - 10,614 187,860 1,580 Prepaid items (5,020) (15,128) 12,559 (7,589) (11,124) Net OPEB asset (73,727) (23,698) - (97,425) - Deferred outflows of resources
for pensions/OPEB (100,927) (47,444) (4,370) (152,741) - Increase (decrease) in:

Accounts payable (5,383,564) (86,627) (7,097) (5,477,288) (176,247) Accrued payroll 31,646 14,509 1,597 47,752 4,563 Deposits 119,797 - 9,118 128,915 - Accrued compensated absences 108,143 18,918 (737) 126,324 5,979 Net pension liability 1,010,628 411,258 27,081 1,448,967 - Net OPEB liability (644,233) (213,228) - (857,461) - Deferred inflows of resources for
pensions/OPEB/leases (103,621) (115,825) (91,196) (310,642) - Net cash provided by (used in)
operating activities (1,759,454)$ (806,861)$ (287,665)$ (2,853,980)$ 2,101,508$

SUPPLEMENTAL DISCLOSURE OF NONCASH
CAPITAL AND RELATED FINANCING ACTIVITIES:

Capital assets contributed by developers 2,275,000$ 4,345,240$ -$ 6,620,240$ -$ Total noncash capital and related
financing activities 2,275,000$ 4,345,240$ -$ 6,620,240$ -$ 43 This page intentionally left blank.
44 FIDUCIARY FUND FINANCIAL STATEMENTS
45 This page intentionally left blank.
46 FIDUCIARY FUND FINANCIAL STATEMENTS
Succesor Agency Private Purpose Trust Fund – This fund accounts for the assets and liabilities held by the City as Successor Agency to the Antioch Development Agency.

Custodial Funds – These funds account for assets held by the City in the capacity of agent for other governmental agencies (County, Fire Protection District and ECWMA).
47 This page intentionally left blank.
48 City of Antioch
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2024
Succesor Agency
Private Purpose Custodial
Trust Fund Funds
ASSETS
Cash and investments 449,524 $ 2,064,577 $
Accounts receivable - 515
Interest receivable 620 -
Prepaid Items 1,738 -
Restricted cash and investments 155,015 - Capital assets:

Nondepreciable 96,493 -
Total assets 703,390 2,065,092

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding 81,200 -

LIABILITIES
Interest payable 91,731 -
Due to organizations and other governments - 515 Long-term obligations:

Due within one year 1,261,744 -
Due beyond one year 13,174,631 -
Total liabilities 14,528,106 515

NET POSITION
Restricted for:

Organizations and other governments - 2,064,577 Unrestricted (13,743,516) -
Total Net Position (13,743,516)$ 2,064,577 $
See accompanying notes to the basic financial statements. 49 City of Antioch
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Fiscal Year Ended June 30, 2024
Succesor Agency
Private Purpose Custodial
Trust Fund Funds

ADDITIONS
Contributions:

Redevelopment Property Tax Trust Fund 1,694,351 $ - $ Investment earnings:

Investment income and rentals 32,235 44,176 Drainage fee collections for other governments - 18,817 Fire protection fee collections for other governments - 325,610 Total additions 1,726,586$ 388,603 $

DEDUCTIONS
Administrative expenses 2,424 $ 3,399 $
Enforceable obligations 455,815 -
Payments of fire protection fees to other governments - - Total deductions 458,239$ 3,399 $
Change in net position 1,268,347 385,204
NET POSITION:

Beginning of year (15,011,863) 1,679,373
End of year (13,743,516) $ 2,064,577 $
See accompanying notes to the basic financial statements. 50 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

NOTE 1 - THE FINANCIAL REPORTING ENTITY
(a) Reporting Entity
The City of Antioch, California (the "City"), operat es under the Council-Manager form of government and provides the following services: police, highways and streets, sanitation, health services, culture-recreation, public improvements, planning and zoning, general administration services, and water.

The governmental reporting entity consists of the Ci ty (Primary Government) and its component units.

Component units are legally separate organizations for which the City is financially accountable or other organizations whose nature and significant relationship with the City are such that exclusion would cause the City's financial statements to be misleading or incomplete. Financial accountability is defined as the appointment of a voting majority of the component unit's board, and (1) either the City's ability to impose its will on the organization or (ii) there is potential for the organization to provide a financial benefit to or impose a financial burden on the City.

The basic financial statements include a blended component unit. The blended component unit, although a legally separate entity is, in substance, part of the City's operations and so data from this unit is combined with data of the primary government.

For financial reporting purposes, the City's basic financial statements include all financial activities that are controlled by or are dependent upon actions taken by the City's Council. The financial statements of the individual component unit may be obtained by writin g to the City of Antioch, Finance Department, P.O.

Box 5007, Antioch, CA 94531-5007.
(b) Blended Component Unit
Antioch Public Financing Authority
The Antioch Public Financing Authority (APFA) wa s formed for the purpose of financing the Water Treatment Plant Expansion, the Police Facilities Projects and other infrastructure improvements. The APFA and the City have a financial and operational relationship, which requires that the APFA's financial statements be blended into the City's financial statements. The APFA's Board consists exclusively of all five members of the City Council.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(a) Basis of Presentation
Government-wide Financial Statements
The statement of net position and statement of activities display information about the primary government (the City) and its component units. These statemen ts include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double counting of internal activities except for interfund services provided and used. These statements distinguish between the governmental and business-type activities of the City. Governmental activities, which normally are supported by taxes and intergovernmental revenues and other non-exchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees charged to external parties.

The statement of activities presents a comparison be tween 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 sp ecifically associated with a program or function; and, therefore, are clearly identifiable to a particular function. Program revenues include 1) fees, fines and charges paid by the recipients of goods or services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. 51 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Revenues that are not classified as program revenues, including all taxes, are presented instead as general revenues.

Fund Financial Statements
The fund financial statements provide information about the City's funds, including fiduciary funds and blended component units. Separate st atements for each fund category - governmental, proprietary and fiduciary - are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. A ll remaining governmental and enterprise funds are separately aggregated and reported as non major funds.

Proprietary funds distinguish operating revenues an d expenses and non operating items. Operating revenues and expenses generally result from providing services in connection with the fund's principal ongoing operations. The principal operating revenues of the City's enterprise and internal service funds are charges for customer services including: water an d sewer charges, marina fees, equipment maintenance and usage fees, and support charges. Operating expens es for enterprise funds and internal service funds include the cost of services, administrative expenses and depreciation on capital assets. All other revenues and expenses not meeting this definition are reported as non operating revenues and expenses.

The City reports the following major governmental funds:
 The General Fund is used to account for all of the general revenues of the City not specifically levied or collected for other City funds and the related expenditures. The Genera l Fund accounts for all financial resources of the City which are not accounted for in another fund. For the City, the General Fund includes such activities as general gove rnment, public works, public safety, parks and recreation and community development.
 The American Rescue Plan Special Revenue Fund is used to account for monies received by the Department of Treasury to respond to the COVI D-19 emergency under the American Rescue Plan Act of 2021.
 The City reports the following major enterprise funds:
 The Water Fund accounts for the operation of the City's water utility, a self-supporting activity, which provides services on a user charge basis to residences and businesses.  The Sewer Fund accounts for the maintenance of the City's sewer lines and related facilities. It is a self-supporting activity, which provides services on a user charge basis to residences and businesses.
 The Marina Fund accounts for the operation of the City's Marina Complex, which includes renting berths and fueling boats to the public.
 The City reports the following additional fund types:
 Internal Service Funds account for the maintenance and replacement of vehicles and equipment; the operation, maintenance, and replacement of office equipment used by City departments; charges for workers' compensation expenses; and charges for loss control, on a cost-reimbursement basis.  Custodial Funds account for assets held by the City in the capacity of agent for other governmental agencies (Fire Protection District, the County and ECWMA).  Private Purpose Trust Funds account for the assets and liabilities held by the City as Successor Agency to the Antioch Development Agency.
52 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

(b) Measurement Focus, Basis of Accounting
The government-wide, proprietary, fiduciary fund an d custodial fund financial statements are reported using the economic resources measurement focus. The government-wide and proprietary fund financial statements are reported using the accrual basis of ac counting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incu rred, regardless of when the related cash flows take place. Non exchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property and sales tax, grants, entitlements and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied.

Revenues from sales tax are recognized when the underlying transactions take place. Revenues from grants, entitlements and donations are recognized in the fiscal year in which all eligibility requirements have been satisfied.

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.

Property and sales taxes, interest, certain state and federal grants and charges for services are accrued when their receipt occurs within sixty days after the end of the accounting period so as to be both measurable and available. Expenditures are generally recorded when a liability is incurred, as under accrual accounting.

However, debt service expenditures, as well as expenditures related to claims and judgments are recorded only when payment is due. General capital assets acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and capital leases are reported as other financing sources.

All fiduciary funds, including custodial funds, use the accrual, rather than the modified accrual, basis of accounting.

Under the terms of grant agreements, the City funds ce rtain programs by a combination of specific cost- reimbursement grants, categorical block grants and general revenues. Thus, when program expenses are incurred, there is both restricted and unrestricted net position available to finance the program. It is the City's policy to first apply cost-reimbursement grant resources to such programs, followed by categorical block grants, and then by general revenues. With respec t to the gas tax fund, it is the City's policy to first apply revenues other than the gas tax itself to expenditures incurred within that program.

The City applies all applicable GASB pronouncements including all NCGA Statements and Interpretations currently in effect.
(c) Internal Investment Pool
The City maintains an internal investment pool that is available for use by all funds. Investments in non- participating interest earning contracts (including guaranteed investment contracts) are reported at cost, and all other investments at fair value. Fair value is determined annually and is based on current market prices. The method of allocating interest earned on pooled deposits and investments among funds is based on average cash balances.

For purposes of the accompanying statement of cash flows for the enterprise and internal service funds, cash equivalents are defined as investments with original maturities of 90 days or less, which are readily convertible to known amounts of cash. The City cons iders all pooled cash and investments (consisting of cash and investments and restricted cash and investment s) held by the City as cash and cash equivalents because the pool is used essentially as a demand deposit account from the standpoint of the funds. The City also considers all non-pooled cash and investments (consisting of cash with fiscal agent and restricted cash and investments held by fiscal agent) as cash and cash equivalents because investments meet the criteria for cash equivalents defined above.
53 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

(d) Receivables
During the course of normal operations, the City carried various receivable balances for taxes, interest, services, loan, utilities and special assessments. Ac counts receivables are shown net of an allowance for doubtful accounts of $75,967 in the General Fund and $361,598 in the Water Enterprise Fund. (e) Materials, Parts and Supplies
Material, parts and supplies are valued at average cost. Material, parts and supplies recorded in the internal service funds consist of expendable supplies for consumption. The cost is recorded as an expense at the time individual inventory items are consumed. Material, parts and supplies recorded in the Marina Enterprise Fund consists primarily of merchandise held for resale to the public. (f) Loans Receivable
For the purposes of the governmental funds financial statements, expenditures related to long-term loans arising from loan subsidy programs are recorded as a loan receivable upon funding. The balance of the long-term loans receivable includes loans that may be forgiven if certain terms and conditions of the loans are met. For purposes of both the governmental and government-wide financial statements, long-term loans are net of an allowance.
(g) Bond Issuance Costs, Original Issue Discounts and Premiums and Refunding of Debt In the government-wide financial statements and the proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business- type activities, or proprietary fund statement of net position. Bond premiums and discounts, are deferred and amortized over the life of the bonds. Bonds paya ble are reported net of the applicable bond premium or discount.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. Issuance costs, whether or not withheld from the actual debt proceeds received are reported as debt service expenditures.

Gains or losses occurring from adva nce refundings, if they occurred su bsequent to June 30, 1993, are deferred and amortized into expense for both business-type activities and proprietary funds. For governmental activities, they are deferred and amortized into expense if they occurred subsequent to June 30, 2001.
(h) Capital Assets
Capital assets (including infrastructure) are recorded at historical cost or at estimated historical cost if actual historical cost is not available. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangements are recorded at acquisition value rather than fair value.

Capital assets include public domain (infrastructure) general capital assets consisting of certain improvements including roads, bridges, water/sewe r, lighting systems, drainage systems, and flood control. The City defines capital assets as assets with an estimated useful life in excess of one year and an initial, individual cost of $5,000 or more. The City defines intangible assets with an estimated useful life in excess of one year and an initial, individual cost of $25,000 or more. Capital and intangible assets used in operations are depreciated or amortized (assets under capital leases) using the straight-line method over the lesser of the capital lease period or their estimated useful lives in the government-wide statements and proprietary funds.
54 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

The estimated useful lives are as follows:

Infrastructure 20 to 50 years
Water and Sewer Pipes 75 years
Structures and Improvements 10-30 years
Equipment 5-20 years
Vehicles
Intangible right-to-use leased and subscription assets
5-15 years
5-20 years

Maintenance and repairs are charged to operations when incurred. Betterments and major improvements, which significantly increase values, change capacities or extend useful lives, are capitalized. Upon sale or retirement of capital assets, the cost and related accumulated depreciation are removed from the respective accounts and any resulting gain or loss is included in the results of operations. (i) Property Taxes and Special Assessments Revenue
Revenue is recognized in the fiscal year for which the tax and assessment are levied. The County of Contra Costa levies, bills and collects property taxes and special assessments for the City; under the County's "Teeter Plan", the County remits the entire amount le vied and handles all delinquencies, retaining interest and penalties.

Taxes are levied for each fiscal year on taxable real and personal property situated in the County. The levy is based on the assessed values as of the preceding Janu ary 1st, which is also the lien date. Property taxes on the secured roll are due in two installments: November 1st and February 1st and become delinquent after December 10th and April 10th, respectively. Supplemental property taxes are levied based on changes in assessed values between the date of real property sales or construction completion and the preceding assessment date. The additional supplemental property taxes are prorated from the first day of the month following the date of such occurrence. Property taxes on the unsecured roll are due on the lien date (January 1), and become delinquent if unpaid by August 31st.

Special assessment districts are established in vari ous parts of the City to provide improvements to properties located in those districts. Properties are assessed for the cost of improvements; these assessments are payable over the term of the debt issued to finance the improvements. (j) Accumulated Compensated Absences
The City accrues the cost for compensated absences (vacation, sick leave and comp time) when they are earned. City employees have a vested interest in accrued vacation time and all vacation hours will eventually either be used or paid by the City. Ge nerally, employees earn and use their current vacation hours with a small portion being accrued or unused each year. As this occurs, the City incurs an obligation to pay for these unused hours. Sick leave benefits are only vested for employees with more than 10 years of service, up to a maximum of 40% of 800 hours.
(k) Interfund Transactions
Interfund transactions are reflected as either loans, se rvices provided, reimbursements or transfers. Loans are reported as receivables and payables as appropriate, are subject to elimination upon consolidation and are referred to as either "due to/from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the noncurrent portion of interfund loans). Any residual balances outstanding between the governmental activities and the business-t ype activities are reported in the government-wide financial statements as "internal ba lances". Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve accoun t in applicable governmental funds to indicate that they are not available for appropriation and are not available financial resources. 55 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Services provided, deemed to be at market or n e a r m a r k e t r a t e s , a r e treated as revenues and expenditures/expenses. Reimbursements are when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers within governmental or proprietary funds are netted as part of the reconciliation to the government-wide presentation.
(l) Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and Public Agency Retirement System (PARS) plan and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS and PARS. 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.

Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

CalPERS plans PARS plan
Valuation Date June 30, 2022 Valuation Date June 30, 2023 Measurement Date June 30, 2023 Measurement Date June 30, 2024 Measurement Period July 1, 2022 to
June 30, 2023
Measurement Period July 1, 2023 to
June 30, 2024
Pension liabilities and related costs are allocated to proprietary funds based on each fund’s proportionate share of the total current contribution. As Internal Service funds mainly serve governmental funds, pension liabilities and related costs for those employees are accounted for in governmental activities. (m) Other Postemployment Benefits (OPEB)
For purposes of measuring the net OPEB liability and deferred outflows/inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City of Antioch CERBT plan (OPEB Plan) and additions to/deductions from the OPEB Plans’ fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

Valuation Date June 30, 2023
Measurement Date June 30, 2023
Measurement Period June 30, 2022 to June 30, 2023
OPEB liabilities and related costs are allocated to proprietary funds based on each fund’s proportionate share of the total contribution in each sub-plan. As Internal Service funds mainly serve governmental funds, OPEB liabilities and related costs for those employees are accounted for in governmental activities. (n) Estimates
The preparation of basic financial st atements in conformity with accoun ting 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. 56 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

(o) New Pronouncements
In fiscal year 2024, the City adopted the following Governmental Accounting Standards Board Statement:
 GASB Statement No. 100, Accounting Changes and Error Corrections – an amendment of GASB Statement No. 62 - There was no effect on net position as part of implementation of this standard.

NOTE 3 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
(a) Expenditures in Excess of Budget
Expenditures in the funds below exceeded appropriations by the amounts indicated, largely because budgets were not revised for higher than anticipated expenditures. Sufficient resources were available to finance these expenditures, primarily in the form of hi gher revenues and transfers than expected or from available fund balance.

Appropriated Actual
Final Budget Expenditures Excess
Nonmajor Special Revenue Funds:

Street Impact 1,265 $ 1,300 $ (35) $ SB1186 Disability Access 231 233 (2) NOTE 4 - CASH AND INVESTMENTS
(a) Cash and Investment Balances
The City has the following cash and investments at June 30, 2024:

C ash and investm ents:

Petty cash 6,400$
Deposits in banks 148,146,578
Total cash 148,152,978
Certificate of Deposit 3,974,839
Bank Note 969,788
U.S. Government securities 51,197,017
U.S. G overnment agencies 9,951,005
Medium -term corporate notes 23,473,688
Asset Backed Securities 21,559,646
CAMP Pool 39,968
California Asset Managem ent Program 34,635,373
California Local Agency Investm ent Fund 5,341,033
Total Investments 151,142,357
Total cash and investments 299,295,335
Restricted cash and investm ents:

Money market 155,015
Total restricted cash and investm ents 155,015
Total 299,450,350$

57 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Cash and investments are presented on the Statement of Net Position as follows at June 30, 2024:

Government-Wide Fiduciary Funds
Statement of Statement of
Net Position Net Position Total
Cash and investments 296,781,234$ 2,514,101$ 299,295,335$ Restricted cash and investments - 155,015 155,015 Total 296,781,234$ 2,669,116$ 299,450,350$ 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 amounts required to be held with fiscal agents, so that it can be safely invested at maximum yield and liquidity. Investment income is allocated among funds on the basis of average month-end cash balances.

Restricted cash and investments at June 30, 2024 was $155 ,015, which was held by trustees or fiscal agents.

These funds may only be used for specific capital outlay or for the payment of certain bonds or tax allocation bonds and have been invested only as permitted by Stat e statutes or applicable Ci ty ordinance, resolution or bond indentures.
(b) Cash Deposits
The carrying amount of the City's cash deposits was $148,146,578 at June 30, 2024. The bank balance at June 30, 2024, was $149,140,720, which was fu lly insured and/or was collateralized with securities held by the pledging financial institutions in the City's name as described in the following paragraph.

The California Government Code requires California banks and savings and loan associations to secure the C i ty ' s c as h d e p o s i ts b y p l e d g i n g s e c u r i ti e s a s c o l l a te r al . T h i s C o d e s t a te s th a t c o l l ate r a l p l e d g e d i n th i s manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor. Thus, collateral for cash deposits is considered to be held in the City's name. The fair value of pledged government securities must equal at least 110% of the City's cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the City's total cash deposits. The City has waived collateral requirements for cash deposits, which are fully insured up to $250,000 by the Federal De posit Insurance Corporation or Savings Association Insurance Fund.
(c) Investments
The City's investment policy, bond indentures, and Section 53601 of the California Government Code allow the City to invest in the following types of investments:

Securities of the U.S. Government or its agencies
Certificates of Deposit
Bankers' Acceptances
Commercial Paper
Investment Grade Medium Term Corporate Notes
Repurchase Agreements
Local Agency Investment Fund Deposits
California Asset Management Program
Insured Savings Accounts or Money Market Accounts
Guaranteed Investment Contracts
Collateralized Mortgage Obligations
Mutual funds as permitted by the Code
US dollar denominated senior unsecured obligati ons issued or unconditionally guaranteed by IBRD, IFC or IADB
58 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

The City did not enter into reverse repurchase agreements during the year ended June 30, 2024.

At June 30, 2024, the City's investment position in the State of California Local Agency Investment Fund (LAIF) was $5,341,033. This amount reflects the City’s fair value share in the pool. A factor of 0.996316042% was used to determine the fair value. The total amount invested by all public agencies in LAIF at that day was $178,048,356,232. Of that amount, 97% is invested in non derivative financial products and 3% as compared to 2.78% in previous year, in structured notes and asset-backed securities. The Local Investment Advisory Board (Board) has oversight responsibility for LAIF. The Board consists of five members as designated by State Statute. The value of the pool shares in LAIF, which may be withdrawn, is determined on an amortized cost basis, which is different than the fair value of the City's position in the pool.

Information is not available on whether the mutual funds in which the City has invested used, held or wrote derivative products during the fiscal year ended June 30, 2024.

At June 30, 2024, the City’s investment position in the California Asset Management Program (CAMP) was $34,635,373. The CAMP Pool is a short-term cash reserve portfolio and cash management vehicle. The Pool is managed to maintain a dollar-weighted average portfolio maturity of 60 days or less and seeks to maintain a constant net asset value (NAV) per share of $1.00. CAMP is rated AAA by Standard & Poor’s. The total net asset value per share is $0.9997 and the total net assets (in millions) is $18,145. Weighted average maturity is 45 days and a 7-day yield is 5.48%.
(d) Investment Valuation
Investments (except for money market accounts, time deposits, and commercial paper) are measured at fair value on a recurring basis. Recurring fair value me asurements are those that Governmental Accounting Standards Board (GASB) Statements require or permit in the statement of net position at the end of each reporting period. Fair value measurements are categorized based on the valuation inputs used to measure an asset’s fair value: 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. Investment fair value measurements at June 30, 2024 are provided by our custodian bank and described below. There are no securities classified in Level 3. Fair value is defined as the quoted market value on the last trading day of the period. Investments included in restricted cash and investments includ ed money market accounts not subject to fair value measurement.

Investment Type Fair Value Level 1 Level 2 Level 3
Securities of U.S. Government
Treasury and Agencies:

Federal Agency Mortgage Backed Security 176,906$ -$ 176,906$ -$ Federal Agency Commercial Mortgage-Backed Security 8,805,928 - 8,805,928 - US Treasuries 51,197,017 51,197,017 - - Municpal Bonds 968,171 - 968,171 - Asset Back Securities 21,559,646 - 21,559,646 - Bank Note 969,788 - 969,788 - Corporate Notes 23,473,688 - 23,473,688 - Certificates of Deposit 3,974,839 - 3,974,839 - Total investments subject to fair value 111,125,983$ 51,197,017$ 59,928,966$ -$ Investments not subject to fair value leveling disclosure:

Local Agency Investment Fund 5,341,033
California Asset Management Program (CAMP) 34,635,373
CAMP Pool 39,968
Money Market 155,015
Total Investments 151,297,372$
Fair Value Measurement Using

59 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Treasury securities categorized as Level 1 are valued based on prices quoted in active markets for those securities. Supra National Agencies, Federal Home Lo an Banks, Federal Home Loan Mortgage Corporate Notes, Federal National Mortgage Association Notes and Corporate Notes categorized as Level 2 are valued based on matrix pricing which use observable market inputs such as yield curves and market indices that are derived principally from or corroborated by observable market data by correlation to other means. (e) Interest Rate Risk
As a means of limiting its exposure to fair value losses arising from interest rates, the City's investment policy limits investments to a maximum maturity of five years.

At June 30, 2024, the City had the following investment maturities:

Investment Type Fair Value Less than 1 1 to 2 2 to 3
U.S. Government securities 51,197,017$ -$ 20,379,286$ 30,817,731 $ Federal Agency Mortgage-Backed Security 176,906 - - 176,906 Federal Agency Commercial Mortgage-Backed Security 8,805,928 - 1,884,734 6,921,194 Municipal Bonds 968,171 190,628 777,543 - Medium-term corporate notes 23,473,688 1,833,348 8,855,122 12,785,218 Asset-Backed securities 21,559,646 - 690,088 20,869,558 Bank Note 969,788 415,905 - 553,883 Certificate of Deposit 3,974,839 2,104,192 1,870,647 - California Local Agency Investment Fund 5,341,033 5,341,033 - - California Asset Management Program 34,635,373 34,635,373 - - CAMP Pool 39,968 39,968 - - Money Market 155,015 155,015 - - Total 151,297,372$ 44,715,462$ 34,457,420 $ 72,124,490 $ Investment Maturities (In Years)

60 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

(f) Credit Risk
State law limits investments in commercial paper and corporate bonds to the top two ratings issued by nationally recognized statistical rating organizations (NRSROs). It is the City's policy to limit its investments in these investment types to the top rating issued by NRSROs, including raters Standard & Poor's and Moody's Investor's Service. At June 30, 2024, the City's credit risks, ex pressed on a percentage basis, were as follows:

Credit Quality Distribution for Securities with Credit Exposure as a Percentage of Total Investments S&P's Credit % of
Investment Type Rating Investments
U.S. G overnment securities AA+ 46.05%
Federal Agency Mortgage-Backed Security AA+ 0.16%
Federal Agency Commercial Mortgage-Backed Security AA+ 7.92% Municipal Bonds AA 0.70%
Municipal Bonds AA- 0.17%
Medium-term corporate notes AA 0.61%
Medium-term corporate notes AA- 3.02%
Medium-term corporate notes A+ 5.00%
Medium-term corporate notes A 6.34%
Medium-term corporate notes A- 4.63%
Medium-term corporate notes BBB+ 1.52%
Certificate of Deposit A 0.95%
Certificate of Deposit AA- 0.94%
Bank Note A+ 0.50%
Bank Note A 0.37%
Asset-Backed securities AAA 14.29%
Asset-Backed securities NR 5.10%
CAMP Pool NR 0.04%
Total 100%

(g) Custodial Credit Risk
For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. None of the City's investments were subject to custodial credit risk.

NOTE 5 - MEASURE W SALES TAX
In November 2018, voters approved Measure W effe ctive April 1, 2019 which replaced prior sales tax Measure C, adding a 1% sales tax to the City of Antioch sales tax rate, maintained the established oversight committee under Measure C and extended the tax 20 years from the operative date. This is a general sales tax measure and can be spent on any General Fund purpose as directed by the City Council. For funds received during fiscal year 2024, the Council directed that 60% of the funds be spent on police services, 20% towards quality of life services made up of the Public Safety and Community Resources Department costs, landscape enhancements and Co de Enforcement Department costs and then 20% to youth programs/services. The actual spent with percentages by category is provided in the next table. The final allocation percentage for police was exceeded by 3% wh ile the quality of life percentage was under by 3% due to expenditures within the quality of life category being under budget by 3%. 61 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Spent % of
Funding Category Fiscal 2024 Total
Police 12,744,329$ 63%
Quality of Life:

PSCR Department 789,372
Landsca pe enhancements 307,000
Code Enforcement 2,287,847
Total Quality of Life 3,384,219 17%
Youth:

Youth Network Services 903,646
Recreation Services 3,128,491
Total Youth 4,032,137 20%
Total Received/Spent 20,160,685$ 100%

NOTE 6 - INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS
(a) Current Balances
Current balances are expected to be repaid in the normal course of business during the following fiscal year.

The City’s balances represent loans to cover temporary shortages of cash in individual funds.

The composition of interfund balances as of June 30, 2024, is as follows:

Due From Other
Funds
Due to Other Funds
General Fund
Nonmajor Governmental Funds 1,317,350 $
1,317,350$

(b) Transfers to/from Other Funds
Transfers are indicative of funding for capital projects, lease payments or debt service, subsidies of various City operations and re-allocations of special reve nues. The following schedule summarizes transfers between funds. The most significant transfers which occurred were: $1,010,000 from the Gas Tax Special Revenue Fund and $1,898,135 from the Street Impact Special Revenue Fund to the General Fund to pay for street maintenance and $4,440,590 from the General Fund to the Recreation Special Revenue Fund and $1,702,199 to the Animal Control Special Revenue Fund to subsidize operations.

Major Fund
Nonmajor
General Governmental Water Sewer Marina Internal
Fund Funds Enterprise Enterprise Enterprise Service Total General Fund $ - $ 10,622,545 $ - $ - $ 621,000 $ - $ 11 ,243,545 Nonmajor:

Governmental Funds 4,672,942 232,249 - - - - 4,905,191 Water Enterprise - 70,503 - - - 140,339 210,842 Sewer Enterprise - 70,503 - - - 140,339 210,842 Marina Enterprise - - - - - - - Total $ 4,672,942 $ 10,995,800 $ - $ - $ 621,000 $ 280,678 $ 16,570,420 Transfers In
Transfers Out

62 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

NOTE 7 - LEASE RECEIVABLES
The City is a lessor for several leases of land and/or infrastructure. The City recognizes lease receivables and deferred inflows of resources in the government-wide, governmental fund and proprietary fund financial statements. At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources in initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred in flow of resources is reco gnized as revenue over the life of the lease term.

The City uses an incremental borrowing rate determined by a combination of applicable market rate and a credit spread based on market data points as the discount rate to discount expected lease receipts to present value. The lease term includes the non-cancellable period of the lease.

The City monitors changes in circumstances that would require a remeasurement of its leases, and will remeasure lease receivables and deferred inflows of reso urces if certain changes occur that are expected to significantly affect the amount of lease receivables.

The City is reporting leases receivable of $5,085,365 as of June 30, 2024. During 2024 the City reported lease revenue of $589,067, interest revenue of $107,344 and $12,866 of variable receipts related to lease payments received. These leases are summarized as follows:

Lease Lease
Payment Interest Receivable Receivable Deferred
Description Date Terms Rate July 1, 2023 Additions Reductions June 30, 2024 Inflows American Tower 4506 Via Dora 04/27/2007 64 months 1.0590% $ 102,736 $ - $ (29,400) $ 73,336 $ 69,190 AT&T 4506 Via Dora 10/01/2016 183 months 1.9910% 407,687 - (21,378) 386,309 359,417 AT&T Cache Peak 06/01/2006 119 months 1.6040% 322,056 - (34,764) 287,292 272,286 AT&T James Donlon 06/13/2006 119 months 1.6040% 233,874 - (25,031) 208,843 197,544 TMobile City Park 07/08/2008 148 months 1.7590% 352,912 - (26,322) 326,590 304,650 Vertical Bridge Empire Mine 7202 03/22/2005 44 months 0.8930% 43,121 - (24,558) 18,563 17,838 TMobile 4350 Wild Horse 02/14/2011 147 months 1.7590% 530,111 - (35,808) 494,303 449,325 CCATT 401 Putnam 08/13/2021 191 months 2.0680% 418,970 - (20,255) 398,715 370,532 TMobile - James Donlon 06/26/2001 59 months 1.0590% 56,286 - (18,564) 37,722 37,071 American Tower 8556 05/11/1998 75 months 0.3870% 430,475 - (100,652) 329,823 328,025 Crown Castle 75 Walton Lane-Annual 08/02/2011 181 months 1.9910% 228,529 - (14,315) 214,214 210,886 Mesa Billboard 06/21/2022 278 months 2.5220% 621,124 - (22,381) 598,743 579,460 Crown Castle 75 Walton Lane-Monthly 08/01/2008 145 months 1.1116% 305,337 - (24,711) 280,626 260,750 Vertical Bridge Empire Mine 7055 01/26/2010 105 months 0.9810% 347,226 - (45,644) 301,582 281,485 CCTMO 4506 Via Dora 08/13/2021 213 months 2.223% 449,784 - (17,391) 432,393 400,556 Crown Castle 4508 Cache Peak 08/13/2021 202 months 2.146% 433,839 - (18,835) 415,004 385,236 Boldyn Networks US LLC Pole 1 08/22/2017 146 months 1.1116% 26,808 - (2,192) 24,616 23,308 Boldyn Networks US LLC Pole 2 08/22/2017 145 months 1.1116% 26,808 - (2,192) 24,616 23,256 Boldyn Networks US LLC Pole 5 08/22/2017 146 months 1.1116% 29,046 - (2,107) 26,939 25,104 Boldyn Networks US LLC Pole 6 08/22/2017 146 months 1.1116% 29,046 - (2,107) 26,939 25,104 Golf Course 05/08/2018 132 months 2.9910% 195,234 - (17,037) 178,197 173,692 Total Governmental Activites $5,591,009 $ - $ (505,644) $ 5,085,365 $4,794,715 Governmental Activities

63 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Principal and interest expected to maturity are as follows:

Year ending
June 30: Principal Interest
2025 516,648 $ 88,506 $
2026 516,220 81,265
2027 502,433 73,875
2028 432,873 66,557
2029 425,230 59,232
2030-2034 1,759,529 186,553
2035-2039 746,802 58,383
2040-2044 176,224 12,716
2045 9,406 40
Total 5,085,365 $ 627,127 $
Governmental Activities

NOTE 8 - LOANS RECEIVABLE
The composition of the City's governmental activities loans receivable including interest as of June 30, 2024 is as follows:

Rental and Housing Rehabilitation Loans 2,254,963$
Multi-unit Rental Rehabilitation Loans:

West Rivertown Apartments/Eden Housing Project 7,807,845 Antioch Recap Scattered Site Project 4,228,299
Hillcrest Terrace Project 1,627,505
Tabora Gardens 4,378,176
NSP Loans 16,935
Other loans 535,000
Allowance (278,997)
Total governmental activities (net) 20,569,726$

(a) Rental and Housing Rehabilitation Loans
The City administers rental and home improvemen t revolving loan funds using federal Community Development Block Grant (CDBG) funds and prior to 2013, redevelopment funds. The program provides below market rate loans, secured by deeds of trust, to eligible participants for rental and housing rehabilitation. Although payments for most loans are amortized over an established payment schedule, some loans allow for deferred payment of accrued interest and principal until the homeowner's property is sold or transferred, primarily for seniors and very low-income families. Repayments received from the outstanding loans are used to make additional rental and housing rehabilitation loans. Principal and interest outstanding balances at June 30, 2024 are $2,254,963.
(b) Multi-Unit Rental Rehabilitation Loans
The City administers the following multi-unit rental improvement revolving loan funds using federal CDBG funds and prior to 2012, Antioch Development Agency Housing Set Aside monies.

West Rivertown Apartments/Eden Housing Project
The City and Agency have entered into three loan agreements with Eden Housing for the development of the West Rivertown Apartments. The agreements are as follows:
64 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

This project is the construction of a 57-unit, affo rdable housing townhouse development in the City's downtown with financing assistance from the Agency and several other agencies. In May 2000, the Agency entered into a disposition, development and loan agreement with Eden Rivertown Limited Partnership (the Developer). Under the terms of the loan agreement, the Developer must repay up to $3,601,686 (maximum loan amount) to the Agency, which includes the purchase of the land from the Agency. The loan bears an interest rate of 3% per annum. The Developer is required to make annual payments of principal and interest to the Agency in the amount of 100% of residual receip ts, less the portion of the residual receipts that is owed to Contra Costa County. Payments are to begin the July 1st after project completion and will end on the 55th anniversary date of the Agency promissory no te dated February 11, 2002. Principal and interest outstanding at June 30, 2024 is $5,877,579.

In 1994, the City loaned Community Housing Oppo rtunities (CHOC) $203,755 for the acquisition of property. CHOC determined that their planned development of this property was no longer feasible, and in November 2005, the City, the Agency, and CHOC agreed to the transfer of ownership of the property and loan to Eden Housing for the development of 40 units of affordable housing to expand the West Rivertown Project in the City’s downtown. In order to complete the project, the Agency agreed to loan Eden Housing an additional $1,458,400. The loan for $203,755 is non-interest bearing and all principal and interest payments are deferred and will be forgiven at the expira tion of the term. The loan for $1,458,400 bears an interest rate of 3% per annum and will end on the 55 th anniversary date of the issuance of certificates of occupancy by the City. Principal and interest outstanding on this loan at June 30, 2024 is $1,726,511.

Antioch Recap Scattered Site Project
In November 2018, the City entered into a restruct ured loan agreement with Antioch Recap, L.P. The restructured loan agreement combines the existing Terrace Glen and Pinecrest Apartment loans into a single note and development project evidenced by a secured deed of trust. This development project consists of rehabilitating a 32-unit, multifamily rental housing development (Terrace Glen) and a 24-residential unit development (Pinecrest Apartments). Commencing November 1, 2018, the loan accrues simple interest at

3.22% compounding annually. Commencing on June 1, 2020, and on June 1 of each year thereafter, the borrower will pay the City's/Agency's pro-rata percentage of the lender's share of residual receipts to the extent there are residual receipts. Payments will be first credited against accrued interest and then against principal. Any outstanding principal and inte rest is due and payable no later than the 55 th anniversary of
the completion date of the rehabilitation project. Pr incipal and interest outstanding at June 30, 2024 is $4,228,299.

Hillcrest Terrace Project
This project consists of a 65-unit affordable seni or housing project. In October 1998, the former redevelopment agency made a commitment for $731,175 in housing set-aside funds towards this project.

Commencing on the first date of disbursement, the loan accrues simple interest at 3% per annum. The 55- year term loan is secured by a deed of trust. Commencing on the June 1 after project completion, and on June 1 of each year thereafter, the developer will pay the Agency one-half of the residual receipts to the extent there is residual receipts. Payments will be first credited against accrued interest and then against principal. Any outstanding principal and interest is due and payable in full in June 2055. In September 2001, the Agency made a commitment of an additional $200,000 due and payable October 1, 2038. Principal and interest outstanding for these loans at June 30, 2024 is $1,627,505. 65 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Tabora Gardens
This project consists of acquisition and development of 85 units of senior, multifamily housing affordable to low income households. On June 6, 2011, the former redevelopment agency made a commitment for $300,000 in housing set-aside funds toward this proj ect. On September 1, 2016, the City and Housing Successor amended the loan agreement to provide $819,639 in additional funding for the project.

Commencing on the first date of disbursement, the loan accrues simple interest at 3% per annum. The 63- year loan term is secured by a deed of trust. The loan is fully deferred and payment in full, including interest, is due upon expiration of the term. Principal and interest outstanding at June 30, 2024 is $4,378,176.

NSP Loans
The City provides loans of CDBG Neighborhood Stabilization Program funds to low and moderate income eligible persons that purchase homes through the NSP program implemented by Heart and Hands of Compassion. The loans are to assist in the purchase of the properties. The loans expire 30 years from the date of the notes, and payments of principal and interest are deferred until the end of the term. The unpaid principal balance, plus any shared appreciation, is due and payable upon expiration of the term, transfer of the property, or default. As of June 30, 2024, there is one loan outstanding totaling $16,935. (c) Other Loans
The Agency administers a first time homebuyer loan program for qualified applicants. Principal is due at the end of 30 years or upon default, refinancing, sale or transfer of the property. The Agency is also entitled to a pro-rata share of appreciation on the property when the principal is paid. As of June 30, 2024, there is $535,000 of loans outstanding.
66 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

NOTE 9 - CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2024 was as follows:

Balance Balance
July 1, 2023 Additions Reductions June 30, 2024
Governmental activities
Capital assets, not being depreciated
Land 16,813,652$ -$ - $ 16,813,652$ Construction in progress 4,031,716 5,300,182 - 9,331,898 Total capital assets, not being depreciated 20,845,368 5,300,182 - 26,145,550 Capital assets, being depreciated
Infrastructure 438,023,401 7,750,827 - 445,774,228 Structures and improvements 111,456,263 22,000 - 111,478,263 Equipment 25,769,638 2,731,634 790,921 27,710,351 Subscription assets 2,804,612 623,990 596,617 2,831,985 Lease assets
Equipment 26,022 - - 26,022 Building 2,292,309 - - 2,292,309 Total capital assets, being depreciated 580,372,245 11,128,451 1,387,538 590,113,158 Less accumulated depreciation for:

Infrastructure (229,453,858) (8,673,182) - (238,127,040) Structures and improvements (52,554,641) (2,326,367) - (54,881,008) Equipment (16,862,778) (1,579,717) 804,578 (17,637,917) Less accumulated amortization for:

Subscription assets (670,647) (861,895) 596,615 (935,927) Lease assets (216,029) (1,140,323) - (1,356,352) Total accumulated depreciation and
amortization (299,757,953) (14,581,484) 1,401,193 (312,938,244) Total capital assets, being depreciated, net 280,614,292 (3,453,033) (13,655) 277,174,914 Governmental activities capital assets, net 301,459,660$ 1,847,149$ (13,655)$ 303,320,464$ Business-type activities
Capital assets, not being depreciated
Land 1,486,737$ - $ - $ 1,486 ,737$ Construction in progress 99,314,084 19,524,280 3,011,162 115,827,202 Total capital assets, not being depreciated 100,800,821 19,524,280 3,011,162 117,313,939 Capital assets, being depreciated
Water and sewer pipes 153,615,687 9,593,219 - 163,208,906 Structures and improvements 91,094,089 - - 91,094,089 Equipment 4,860,169 340,045 327,593 4,872,621 Subscription assets 434,705 - 434,705 - Lease assets - building 486,155 - - 486,155 Total capital assets, being depreciated 250,490,805 9,933,264 762,298 259,661,771 Less accumulated depreciation for:

Water and sewer pipes (44,234,797) (2,176,120) - (46,410,917) Structures and improvements (58,234,508) (2,405,874) - (60,640,382) Equipment (3,929,162) (168,487) 262,076 (3,835,573) Less accumulated amortization for:

Subscription assets (217,352) (217,352) 434,704 - Lease assets (117,856) (58,927) - (176,783) Total accumulated depreciation and
amortization (106,733,675) (5,026,760) 696,780 (111,063,655) Total capital assets, being depreciated, net 143,757,130 4,906,504 65,518 148,598,116 Business-type activities capital assets, net 244,557,951$ 24,430,784$ 3,076,680 $ 265,912,055 $

67 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Construction in Progress
Construction in progress for govern mental activities primarily represen ts work being performed on City Hall modifications, pavement preventative maintenance and L Street improvements.

Construction in progress for busine ss type activities primarily repres ents work performed on water main replacement, and the brackish water desalination plant.

Depreciation and Amortization
General government 441,311$
Public works 8,918,251
Public safety 2,516,238
Parks and recreation 1,530,250
Community development 317,720
Depreciation and amortization of capital assets held by the City's Internal Service Fund 857,714 Total depreciation and amortization expense - governmental functions 14,581,484 $ Depreciation and amortization expense was charged to business-type activities functions as follows:

Water 2,785,785$
Sewer 1,839,777
Marina 401,198
Total depreciation and amortization expense - business-type functions 5,026,760 $ Depreciation and amortization expense was charged to governmental functions as follows:

NOTE 10 - SUBSCRIPTION-BASED INFORMATION TECHNOLOGY ARRANGEMENTS The City has entered into subscription-based information technology arrangements (SBITAs) involving:
 Public safety gun detection software (5-year contract ending 3/14/28)  Geographical Interface System (GIS) software (3-year contract ending 6/30/26)  Microsoft licenses software (3-year contract ending 5/31/26)  Public Safety analytic software (3-year contract ending 3/31/27) The total costs of the City’s subscription assets are recorded as $2,831,985, less accumulated amortization of $935,927.

The future subscription payments under SBITA agreements are as follows:

Year ending June 30: Principal Interest Total
2025 599,945$ 36,567$ 636,512$
2026 598,719 25,750 624,469
2027 395,223 11,777 407,000
2028 125,114 1,886 127,000 2029 126,054 947 127,001 Total 1,845,055$ 76,927$ 1,921,982$
Subscriptions

The City has no deferred outflows of resources related to SBITAs as there are no variable payments as part of the subscription liability.
68 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

NOTE 11 - LONG-TERM OBLIGATIONS
Changes in long-term obligations for the year ended June 30, 2024 are as follows:

Amount
Balance Balance Due Within
July 1, 2023 Increases Decreases June 30, 2024 One Year Governmental Activities
Lease Revenue Bonds 2,290,000 $ - $ (240,000)$ 2,050,000 $ 255,000 $ Unamortized Premium 274,136 - (34,266) 239,870 - Leases 2,103,551 - (1,126,086) 977,465 965,294 Subscriptions (SBITAs) 1,961,995 623,990 (740,930) 1,845,055 599,945 Claims Liability (Note 21) 2,612,661 - (1,226,942) 1,385,719 676,640 Compensated Absences 3,323,809 502,417 (788,036) 3,038,190 303,818 Total Governmental Activities 12,566,152$ 1,126,407 $ (4,156,260)$ 9,536,299 $ 2,800,697$ Business-type Activities
Loans from direct borrowings 45,062,009$ 16,865,358 $ (94,657) $ 61,832,710$ 98,917 $ Long Term Payable -
Delta Diablo Recycled Water Program 2,627,792 - (309,040) 2,318,752 311,510 Leases 378,173 - (54,877) 323,296 58,844 Subscriptions (SBITAs) 80,736 - (80,736) - - Compensated Absences 576,334 158,604 (32,280) 702,658 70,266 Total Business-type Activities 48,725,044$ 17,023,962 $ (571,590) $ 65,177,416$ 539,537 $

(a) Long-Term Debt Composition
Long-term debt at June 30, 2024, consisted of the following:

Final Annual Principal Interest Original Issue Outstanding at Type of Indebtedness (Purpose) Maturity Installment Rates Amount June 30, 2024 Governmental Activities:

Lease Revenue Bonds:
2015A Issue - ABAG Golf Course 5/1/31 $334,750-347,167 2.00-5.00% 3,840,000 $ 2,050,000$ Total lease revenue bonds 3,840,000 2,050,000
Leases Payable:

Building Lease 4/24/25 $211,109-1,121,068 2.99% 2,292,309 960,131 Equipment Lease 8/1/27 $1,391-5,466 2.86% 26,023 17,334 Total leases payable 2,318,332 977,465
Total governmental activities 6,158,332 3,027,465 Business-type Activities:

Loans Payable:

State of California Antioch Marina Loan 8/1/43 $7,655-122,321 4.7-7.9% 6,500,000 1,832,710 SWRCB Installment Sale Agreement 7/31/54 $1,493,500-2,429,072 1.40% 8,977,516 60,000,000 Total loans payable 15,477,516 61,832,710
Lease Payable:

Building Lease 9/30/29 $54,087-64,200 1.45% 486,154 323,296 Long Term Payable:

Delta Diablo Recycled Water Program 12/31/30 $248,176-328,465 0.077-4.25% 5,040,423 2,318,752 Total business-type activities 21,004,093 64,474,758 Total primary government 27,162,425$ 67,502,223$

69 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

(b) Long-Term Obligation Activity
The City’s direct borrowings related to business-type activities of $61,832,710 consist of a State of California Department of Boating and Waterways (DBW) Marina loan in the amount of $1,832,710 secured by gross revenues of the project area, and an installment sale agreement in the amount of $60,000,000 with the State Water Resources Control Board (SWRCB) secured by a pledge and lien of Water Fund net revenues. The outstanding loan from the DBW contains a provision that if the City remains in breach of any of the provisions of the loan contract after 90 days written notice, the Director of the DBW may take possession and operate or maintain the City’s Marina until the loan is repaid in full with the income received from the Marina during this time applied to the reduction of interest and principal of the loan. The outstanding installment sale agreement from SWRCB contains a provision that in the event of default, the entire principal amount of the unpaid installment payments and the accrued interest thereon shall automatically become due and payable immediately and may be required to pa y interest at the highest legal rate on all of the foregoing.

Internal service funds predominantly serve the governmental funds. Accordingly, long-term liabilities for them are included as part of the above totals for governmental activities. For the governmental activities, claims and judgments are generally liquidated by the General Fund, and a majority of compensated absences are generally liquidated by the General Fund.
(c) Debt Service Requirements – Governmental Activities As of June 30, 2024, annual debt service requirements of governmental activities to maturity are as follows:

Year ending June 30: Principal Interest Principal Interest 2025 255,000 $ 89,500 $ 965,294 $ 13,643 $ 2026 265,000 76,750 5,312 292 2027 280,000 63,500 5,466 138 2028 295,000 49,500 1,393 10 2029 305,000 34,750 - - 2030-2031 650,000 29,250 - - Total 2,050,000$ 343,250$ 977,465$ 14,083$ Lease Revenue Bonds Leases Payable

Lease Revenue Bonds
On February 11, 2015, the Antioch Public Financing Authority (Authority) i ssued $23,155,000 in Lease Revenue Refunding Bonds (Municipal Facilities Project) , Series 2015A with interest rates ranging between 2% and 5%. The Authority issued the bonds to refund the entire $4,740,000 of the outstanding ABAG 2001 Lease Revenue Bonds and $21,505,000 of the outsta nding 2002 A&B Lease Revenue Refunding Bonds. $19,315,000 of the par amount of bonds issued are secured by the Successor Agency to the Antioch Development Agency and are therefore excluded from the government-wide statement of net position.

Refer to Note 21 for disclosure regarding that portion. $3,840,000 of the par amount of bonds issued are an obligation of the City. The refunding reduced total debt service payments over the next 17 years by $1,117,618. This results in an economic gain (difference between the present value of debt service payments on the old and new debt) of $994,284.

Principal and interest payments on the lease revenue bonds are payable from any revenue lawfully available to the City for the purpose of payment of Base Rental Payments. The total principal and interest remaining to be paid on the bonds is $2,393,250. Principal and interest payments began in November 2015. 70 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Leases Payable
On April 24, 2023, the City entered into a 24 month le ase as lessee for the use of Antioch Executive Inn as transitional housing known as Opportunity Village. An initial lease liability was recorded in the amount of $2,081,199. The City is required to make fixed mont hly payments of $97,333 and as of June 30, 2024, the value of the lease liability is $960,131. The lease has an interest rate of 2.989%. The value of the right to use asset as of June 30, 2024 is $2,292 ,309 with accumulated amortization of $1,346,377. The lease asset is amortized on a straight-line basis over its useful life.

On August 1, 2022, the City entered into a 60 month leas e for use of a Folder Inserter machine. An initial lease liability was recorded in the amount of $26,023. As of June 30, 2024 the value of the lease liability is $17,334. The City is required to make quarterly payments of $1,401. The lease has an interest rate of 2.862%.

The value of the right-to-use lease asset as of June 30, 2024 is $26,023 with ac cumulated amortization of $9,975. The lease asset is amortized on a straight-line basis over its useful life.

The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City uses an incremen tal borrowing rate determined by a combination of applicable market rate and a credit spread based on market data points. The lease term includes the non- cancellable period of the lease.

Lease assets are reported with other capital assets and lease liabilities are reported with long-term obligations on the statement of net position.
(d) Debt Service Requirements – Business- type Activities As of June 30, 2024, annual debt service requirements of business-type activities to maturity are as follows:

Year ending
June 30: Principal Interest Principal Interest Principal Interest 2025 58,843 $ 4,306$ 98,917$ 793,832$ 311,510$ 22,423$ 2026 60,766 3,434 1,726,448 918,021 314,088 19,845 2027 61,653 2,546 1,753,822 890,646 316,778 17,156 2028 62,554 1,646 1,781,725 862,744 318,809 14,350 2029 79,480 771 1,810,168 834,300 321,930 11,422 2030-2034 - - 9,497,472 3,724,870 735,637 15,402 2035-2039 - - 10,039,170 2,931,145 - - 2040-2044 - - 10,175,422 2,177,893 - - 2045-2049 - - 10,869,029 1,446,368 - - 2050-2054 - - 11,651,465 663,932 - - 2055 - - 2,429,072 34,007 - - Total 323,296$ 12,703$ 61,832,710$ 15,277,758$ 2,318,752$ 100,598$ Long Term PayableLoans from Direct BorrowingsLease Payable

Loans Payable
In 1984, the Department of Boating and Waterways provid ed a series of construction loans to the City and former Antioch Development Agency for the planning and construction of the Antioch Marina through the Harbors and Watercraft Revolving Fund. Principal and interest are due annually. 71 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

In January 2019, the City entered into a constructi on installment sale agreement with the State Water Resources Control Board for project funding up to $55,000,000 for a Brackish Water Desalination Plant project. In September 2023, an amendment to the agreement was executed increasing project funding up to $60,000,000. The loan bears interest at a rate of 1.4%, with a 30-year repayment period. As of June 30, 2024, the City has drawn the entire amount available for fund ing. Interest payments began in 2022 and the first principal payment will begin in July 2025.

Long Term Payable – Delta Diablo Recycled Water Program The City entered into a Joint Powers Agreement with Delta Diablo (the District) in November 2003 for the District to develop a recycled water program within City limits. As part of this agreement, the District would design, construct, own, operate and regulate all recycled water facilities to provide recycled water within the City of Antioch. The City would be responsible for 50% of the project cost, up to $5,000,0000 in principal with associated interest, of a loan the Dist rict obtained from the State Water Resources Control Board to complete the project. The project was completed in July 2011 with additional costs of $1,102,272 incurred over the amount financed through SWRCB that were the responsibility of the City. This additional amount was financed through a note payable due to Delta Diablo at a rate of 4.25% payable monthly over 20 years. The City began paying a proportionate share of the project costs in December 2011 for the SWRCB loan and in July 2012 for the note payable. The total due at June 30, 2024 is $2,318,752 representing the total share of principal and interest outstanding on the SWRCB loan the District obtained and the principal of the note payable to Delta Diablo.

Lease Payable
On July 1, 2021, the City entered into a 99 month lease as lessee for the use of a building for Public Works staff. An initial lease liability and intangible right-to-use lease asset was recorded in the amount of $486,154 in the Sewer Enterprise Fund. The City recognizes lease liabilities with an initial, individual value of $25,000 or more. At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of the lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight-line basis over its useful life.

Lease assets are reported with other capital assets and lease liabilities are reported with long-term obligations on the statement of net position.

As of June 30, 2024, the value of the lease liability is $323,296. The City is required to make monthly fixed payments of $5,000. The lease has an interest rate of 1. 4510%. The value of the right-to-use lease asset as of June 30, 2024, was $486,154 with accumulated amortization of $176,783. The City has one extension option for 60 months.
(e) Legal Debt Limit
As of June 30, 2024, the City's debt limit and legal de bt margin (15% of valuation subject to taxation) was $2,387,693,759.
72 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

NOTE 12 - NET POSITION/FUND BALANCES
(a) Net Position
The government-wide and proprietary fund financial statements utilize a net position presentation. Net position is categorized as net investment in capital assets, restricted and unrestricted.

Net Investment in Capital Assets - This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or impr ovement of these assets reduce the balance in this category.

Restricted - This category presents external restrictions imposed by creditors, grantors, contributors or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation. The following amounts of net position are restricted by enabling legislation: $146,872 pursuant to State Assembly Bill 1900 which restricts the use of funds for protec tion of tidelands areas; $205,324 pursuant to State Assembly Bill 1186 which restricts the use of funds for increasing disability access and compliance with construction-related accessibility requirements.

Unrestricted - This category represents the portion of net position of the City, not restricted for any project or other purpose.
(b) Fund Balances
Fund balances, presented in the gove rnmental fund financial statements, represent the difference between assets and deferred outflows less liabilities and deferred inflows reported in a governmental fund. Fund balances are classified into categories based upon the type of restrictions imposed on the use of funds.

As of June 30, 2024, components of fund balance are described below:
 Nonspendable – portion of net resources that cannot be spent because of its form (i.e., long term loans, prepaids).
 Restricted – portion of net resources that are limited in use by grantors, laws or enabling legislation.  Committed – portion of net resources that are limited to the use as established by formal action of the City Council. Committed fund balance can only be modified or rescinded by formal action of the City Council through resolution.
 Assigned – portion of net resources held for the use as established by the City Manager or his designee. The City Council has granted this authority to the City Manager through resolution.  Unassigned – portion of net resources that represents amounts in excess of the other fund balance components. Only the General Fund can have a positive unassigned fund balance.

The City spends restricted fund balances first when expenditures are incurred for purposes for which both restricted and unrestricted (committed, assigned, or unassigned) amounts are available. Committed and assigned fund balances are considered to have been spent first before unassigned fund balances have been spent when expenditures are incurred for the purposes for which amounts in any of those unrestricted fund balance classifications could be used.
73 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

The following represents the components of fund balance for governmental funds:

Non-Major
General American Governmental
Fund Rescue Plan Funds Total
Nonspendable:

Petty cash and prepaids 222,502$ 97,333$ 139,719$ 459,554$ Total nonspendable 222,502 97,333 139,719 459,554 Restricted for:

Housing & Development - - 21,578,047 21,578,047 Disability Access - - 205,324 205,324 Debt Service - - 236 236 Public Facilities - - 10,324,054 10,324,054 Streets - - 22,965,880 22,965,880 Animal Services - - 59,500 59,500 PEG Programming - - 549,129 549,129 Storm Channels - - 3,639,999 3,639,999 Landscape Maintenance - - 4,982,939 4,982,939 Tidelands Areas - - 146,872 146,872 Law Enforcement - - 594,588 594,588 Traffic Safety - - 816,399 816,399 Abandoned Vehicle - - 882,907 882,907 Opioid Abatement - - 89,106 89,106 Total restricted - - 66,834,980 66,834,980 Committed to:

Com
pensated absences 149,936 - - 149,936 General Plan/Tech Fees 1,138,711 - - 1,138,711 Parks - - 3,869,304 3,869,304 Landscape Maintenance - - 288,914 288,914 Arts & Cultural Activities - - 351,433 351,433 Recreation Programs - - 426,896 426,896 Field Maintenance - - 584,494 584,494 Memorial Field Maintenance - - 21,865 21,865 Road Repair - - 449,959 449,959 Waste Reduction - - 379,421 379,421 Youth Activities - - 222,756 222,756 Traffic Signals - - 12,782 12,782 Post Retirement Medical - - 1,282,294 1,282,294 Total committed 1,288,647 - 7,890,118 9,178,765 Assigned to:

Contractual Services/Projects 5,358,842 570,983 - 5,929,825 Parks & Recreation - - 45,215 45,215 Capital Projects - - 8,360,807 8,360,807 Community Projects/Unfunded
Liabilities 41,131,470 - - 41,131,470 Community Benefit Prog.- - 41,220 41,220 AD 26 - - 403,555 403,555 AD 27 - - 405,327 405,327 Total assigned 46,490,312 570,983 9,256,124 56,317,419 Unassigned 36,388,778 - (1,449,905) 34,938,873 Total fund balances 84,390,239$ 668,316$ 82,671,036$ 167,729,591$ Major Fund

74 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

The City has established a fund balance policy for the General Fund requiring that the minimum unassigned fund balance be at least 20% of General Fund operating revenues (including transfers). As of June 30, 2024, unassigned fund balance was 37% of total operating revenues.

NOTE 13 - PENSION PLANS OVERVIEW
The City of Antioch has three pension plans: Misc ellaneous Pension Plan; Sa fety Pension Plan; and Supplementary Retirement Plan. Information about each plan and its provisions follow in notes 14-16. A summary table of the plans related net pension liabilities and deferrals follows to aid in financial reporting reconciliation to the government-wide statements.

Net
Pension
Asset
Net Pension
Liability
Pension
Related Amounts
Contributions After
Measurement Date
Deferred
Inflows of
Resources
Pension
Expense
Miscellaneous Plan - $ 69,332,344$ 10,035,352 $ 7,494,560 $ 117,473 $ 11,084,918 $ Safety Plan - 77,354,146 23,215,378 8,259,682 2,353,346 13,327,800 Police Supplementary
Plan 40,037 - 84,370 - - 76,968 Total 40,037$ 146,686,490$ 33,335,100$ 15,754,242$ 2,470,819$ 24,489,686$ Deferred Outflows of Resources

NOTE 14 - PENSION PLAN - MISCELLANEOUS
(a) General Information about the Miscellaneous Pension Plan Plan Description - All permanent non-safety employees are eligible to participate in the Miscellaneous Plan of the Public Employees' Retirement Fund (the Fund) of California Publ ic Employees’ Retirement System (CalPERS). The Fund is an agent multiple-employer defined benefit plan administered by CalPERS that acts as a common investment and administrative agent for various local and state governmental agencies within the State of California. The fund provides retirement, disability, and death benefits based on the employees' years of service, age and final compensation. Employ ees vest after five years of service and may receive retirement benefits at the age of 55 for miscellane ous employees. These benefit provisions and all other requirements are established by State statute and City ordinance. 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. Copies of the Fund's annual financial report may be obtained from CALPERS' executive offi ce: 400 P Street, Sacramento, CA 95814. A separate report for the City's plan within the Fund is not available.

Benefits Provided - CalPERS provides service retirement and disa bility 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 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 Basic Death Benefit, Lump Sum, or the 1959 Survivor Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law. 75 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

The Plans’ provisions and benefits in effect at June 30, 2024, are summarized as follows:

Hire Date
Prior to
November 9,
2007
On or After
November 9,
2007 and prior to
January 1, 2013
On or after
January 1, 2013
Benefit Formula 2.7% @ 55 2.7% @ 55 2.0% @ 62
Benefit Vesting Schedule 5 years of service 5 years of service 5 years of service Benefit Payments Monthly for life Monthly for life Monthly for life Retirement Age 50-55 50-55 52-67
Monthly Benefits, as a % of Eligible
Compensation 2.0%-2.7% 1.426%-2.418% 1.0%-2.5%
Required Employee Contribution Rates 8% 8% 7.00%
Required Employer Contribution Rates 12.81% 12.81% 12.81% Required Unfunded Accrued Liability
Contribution $4,526,434 $0 $0
Miscellaneous Plan

Employees Covered – At June 30, 2024, the following employees were covered by the benefit terms for the Miscellaneous Plan:

Miscellaneous
Plan
Inactive employees or beneficiaries currently receiving benefits 377 Inactive employees entitled to but not yet receiving benefits 170 Active employees 220
Total 767

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 Plan is determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the cost 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. For the measurement period ending June 30, 2023 (the measurement date), the City made $7,311,812 in contributions. Individual govern mental and business-type funds which provide for employee personnel costs are responsible for annual contributions and liqu idating their respective share of the Miscellaneous Plan Net Pension Liability.
76 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Actuarial Assumptions – The total pension liability in the June 30, 2022 actuarial valuation was determined using the following actuarial assumptions:

Miscellaneous Plan
Valuation Date June 30, 2022
Measurement Date June 30, 2023
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.30%
Payroll Growth 2.75%
Projected Salary Increase Varied by entry age and service Investment Rate of Return (1) 7.00%
Mortality Based on 2021 CalPERS
Experience Study for the period of
2001 to 2019
(1) Net of pension plan investment and administrative expenses,

The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2022 valuation were based on the results of a 2021 actuarial experience study for the period 2001 to 2019. Further details of the Experience Study can found on the CalPERS website.

Discount Rate - The discount rate used to measure the total pension liability as of the measurement date of June 30, 2023 was 6.90% for the Plan, which is the same as the discount rate used as the measurement date of June 30, 2022. The pr ojection of cash flows used to determine the discount rate assumed that contributions from plan members wi ll be made at the current memb er contribution rates and that contributions from employers will be made at statutorily required rate, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

A detailed report testing these projections can be obtained from the CalPERS website.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long- term market return expectations as well as the expect ed pension fund cash flows. Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return.

The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. 77 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

The expected real rates of return by asset class are as follows:

Assumed
Asset Real Return
Asset Cl ass Allocation Years 1 – 10 1,2
Global equity-cap-weighted 30.00% 4.54%
Global equity non-cap-weighted 12.00 3.84
Private Equity 13.00 7.28
Treasury 5.00 0.27
Mortgage-backed Securities 5.00 0.50
Investment Grade Corporates 10.00 1.56
High Yield 5.00 2.27
Emerging Market Debt 5.00 2.48
Private Debt 5.00 3.57
Real Assets 15.00 3.21
Leverage (5.00) (0.59)
1 An expected inflation of 2.30% used for this period.
2 Figures are based on the 2021 Asset Liability Management Study (c) Changes in the Net Pension Liability
The change in the Net Pension Liability for the Miscellaneous Plan over the measurement period follows:

Total Pension
Liability
Plan Fiduciary
Net Position
Net Pension
Liability
Balance at June 30, 2022 210,221,820 $ 145,822,683 $ 64,399,137 $ Changes in the year:

Service cost 3,944,542 - 3,944,542 Interest on the total pension liability 14,508,460 - 14,508,460 Differences between actual and
expected experience 3,834,709 - 3,834,709 Plan to plan resource movement - (7,370) 7,370 Changes in benefit terms 251,759 - 251,759 Contribution – employer - 7,311,812 (7,311,812) Contribution - employee - 1,394,027 (1,394,027) Investment Income - 9,015,025 (9,015,025) Administrative expenses - (107,231) 107,231 Benefit payments, including
refunds of employee contributions (12,026,049) (12,026,049) - Net Changes 10,513,421 5,580,214 4,933,207 Balance at June 30, 2023 (Measurement Date) 220,735,241$ 151,402,897 $ 69,332,344 $ Increase (Decrease)

78 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Sensitivity of the Net Pension Liability to Changes in the Discount Rate - The following presents the net pension liability of the City for the Miscellaneous Plan, calculated using the discount rate for the Plan, as well as what the Local Government’s 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:

Miscellaneous
1% Decrease 5.90%
Net Pension Liability 97,815,217 $
Current Discount Rate 6.90%
Net Pension Liability 69,332,344 $
1% Increase 7.90%
Net Pension Liability 45,808,431 $

Pension Plan Fiduciary Net Position – Detailed information about the pension plan’s fiduciary net position is available in a separately issued CalPERS financial report. (d) Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions For the year ended June 30, 2024, the City recogniz ed pension expense for the Miscellaneous Plan of $11,084,918. At June 30, 2024, the City reported de ferred outflows of resources and deferred inflows of resources related to pension from the following sources:

Deferred
Outflows of
Deferred Inflows
of Resources
Pension contributions subsequent to measurement
date 7,494,560 $ - $
Changes of assumptions 707,898 -
Differences between expected and actual experiences 2,465,170 117,473 Net differences between projected and actual earnings
on plan investments 6,862,284 -
Total 17,529,912 $ 117,473 $

$7,494,560 reported as deferred ou tflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ended June 30
2025 3,166,377 $
2026 1,769,096
2027 4,798,384
2028 184,022
(e) Payable to the Pension Plan
At June 30, 2024, the City reported a payable of $117,208 for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2024. 79 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

NOTE 15 - PENSION PLAN - SAFETY
(a) General Information about the Safety Pension Plan
Plan Description - All qualified permanent and probationary safety employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees' Retirement system (Cal PERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other). Plan assets may be used to pay for benefits fo r any employer rate plan of the safety and miscellaneous pools.

Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors three rate plans for safety. Benefit provisions under the Plan are established by State statute and Local Government resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website. Copies of the Fund's annual financia l report may be obtained from CALPERS' executive office: 400 P Street, Sacramento, CA 95814. A separate report for the City's plan within the Fund is not available.

Benefits Provided - CalPERS provides service retirement and disa bility 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 with statutorily reduced benefits. All members are eligible for non-duty disability benefits are 10 ye ars of service. The death benefit is one of the following: the Basic Death Benefit, Lump Sum, 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.

The Plans’ provisions and benefit tiers in effect at June 30, 2024, are summarized as follows:

Safety Plan
Hire Date
Prior to
September 14,
2012 (Classic)
On or After
September 14, 2012
and prior to January 1,
2013 (Second Tier)
On or after
January 1, 2013
(PEPRA)
Benefit Formula 3.0% @ 50 3.0% @ 50 2.7% @ 57
Benefit Vesting Schedule 5 years of service 5 years of service 5 years of service Benefit Payments Monthly for life Monthly for life Monthly for life Retirement Age 50 50 50-57
Monthly Benefits, as a % of
Eligible Compensation

3.00% 3.00% 2.0%-2.7%
Required Employee Contribution
Rates
9% 9% 14.50%
Required Employer Contribution
Rates

29.09% 27.63% 14.50%
Required Unfunded Accrued
Liability Contribution
$5,230,065 $0 $0

80 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

For the measurement period ending June 30, 2023 (the measurement date), the contributions applied to the net pension liability for the Safety Plan were $8,523,189. (b) Pension Liabilities, Pension Expenses and Defe rred Outflows/Inflows of Resources Related to Pensions – Safety Plan
As of June 30, 2024, the City reported net pension liab ilities for its proportionate shares of the net pension liability of the Safety Plan as follows:

Proportionate
Share of Net
Pension Liability
Total Safety Net Pension Liability 77,354,146$

The City’s net pension liability for the Safety Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2023, and the total pension liability was determined by an actuarial valuation as of June 30, 2022 rolled forward to June 30, 2023 using standard update procedures. In determining the City’s rate plan’s proportionate share of the net pension liability, the total pension liability using the output from the Actuarial Valuation System and the fiduciary net position provided by CalPERS’ Financial Office are first determined for the individual rate plans and the risk pool as a whole on the Valuation Date. The first calculation uses the risk pool’s total pension liability and fiduciary net position at the Valuation Date to determ ine the net pension liability at the Valuation Date.

Using standard actuarial roll forward methods, the risk pool’s total pension liability is then computed at the Measurement Date. The fiduciary net position is then determined by the CalPERS’ Financial Office at the Measurement Date. Next, the individual employer rate plans’ share of the total pension liability, fiduciary net position and net pension liability are calculated at the Valuation Date. Using the individual employer rate plan’s share of the risk pool total pension liability and fiduciary net position, the proportionate shares of the total pension liability and fiduciary net position are determined for each employer rate plan. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2022 and 2023 are as follows:

Safety Plan
Proportion – June 30, 2022 0.61826%
Proportion – June 30, 2023 0.62006%
Change – Increase (Decrease) 0.00179%

81 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

For the year ended June 30, 2024, the City recognized pension expense of $13,327,800. At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows
of Resources
Deferred Inflows
of Resources
Pension contributions subsequent to measurement date 8,259,682$ - $ Changes of assumptions 4,514,491 -
Differences between expected and actual experiences 5,679,220 486,201 Change in employer’s proportion 1,490,545 - Change in employer’s proportion and difference
between the employer’s contributions and the
employer’s proportionate share of contributions 945,228 1,867,145 Net differences between projected and actual earnings
on plan investments 10,585,894 -
Total 31,475,060 $ 2,353,346 $

$8,259,682 reported as deferred ou tflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year end June 30, 2025.

Other amounts reported as deferred outflows of reso urces and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ended
June 30
2025 6,916,954 $
2026 4,822,353
2027 8,827,253
2028 295,472
Actuarial Assumptions – The total pension liability in the June 30, 2022 actuarial valuation was determined using the following actuarial assumptions:

Safety Plan
Valuation Date June 30, 2022
Measurement Date June 30, 2023
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

Investment Rate of Return 6.90%
Inflation 2.30%
Projected Salary Increase Varies by Entry Age and Service Mortality Derived using CalPERS’ Membership
Data for all Funds
Post-retirement benefit increase Protection Allowance Floor on Purchasing Power applies
The mortality table used was developed on CalPERS-specific data. The rates incorporate Generational Mortality to capture ongoing mortality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. For more details, please refer to the 2021 experience study report that can be found on the CalPERS website.
82 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Discount Rate - The discount rate used to measure the total pension liability as of the measurement date of June 30, 2023 was 6.90% for the Plan. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rate, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

A detailed report testing these projections can be obtained from the CalPERS website.

In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund ca sh flows. Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return.

The expected real rates of return by asset class are as follows:

Assumed
Asset Real Return
Asset Class Allocation Years 1 – 10
1,2
Global equity-cap-weighted 30.00% 4.54%
Global equity non-cap-weighted 0.12 3.84
Private Equity 0.13 7.28
Treasury 0.05 0.27
Mortgage-backed Securities 0.05 0.50
Investment Grade Corporates 0.10 1.56
High Yield 0.05 2.27
Emerging Market Debt 0.05 2.48
Private Debt 0.05 3.57
Real Assets 0.15 3.21
Leverage (0.05) (0.59)
1 An expected inflation of 2.30% used for this period.
2 Figures are based on the 2021-22 Asset Liabilit y Management Stud y 83 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Sensitivity of the Net Pension Liability to Changes in the Discount Rate - The following presents the City’s proportionate share of the net pension liability of the plan, calculated using the discount rate for the plan, 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 (5.90%) or 1-percentage point higher (7.90%) than the current rate:

Safety Plan
1% Decrease 5.90%
Net Pension Liability 112,890,578 $
Current Discount Rate 6.90%
Net Pension Liability 77,354,146 $
1% Increase 7.90%
Net Pension Liability 48,300,585 $

Pension Plan Fiduciary Net Position – Detailed information about the pension plan’s fiduciary net position is available in a separately issued CalPERS financial report. (c) Payable to the Pension Plan
At June 30, 2024, the City reported a payable of $98, 864 for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2024.

NOTE 16 - SUPPLEMENTARY RETIREMENT PLAN
(a) General Information about the Police Supplementary Retirement Plan and Benefits Provided Employees are eligible to receive benefits under this pl an if he or she meets the requirements under one of the three tiers of the plan. The fund is an agent mu ltiple-employer defined benefit plan established under Section 401 (a) and tax-exempt under Section 501 (a) of the Internal Revenue Code of 1986 and meets the requirements of a pension trust under California Gove rnment Code Sections 53215-53224. The trust is maintained by Public Agency Retirement Services (PARS) and provides for retirement, survivor continuance, pre-retirement disabili ty and pre-retirement death benefits based upon the tier the member qualifies within. The plan is closed. Employee vesting is determined within each tier:
 Tier I – Designated eligible employee by Plan Administrator that has terminated from employment and applied for benefits under plan vest immediately.
 Tier II – Vest after five years of employment.
 Tier III – Employee vested if a full time Sworn Police Officer on or after September 1, 2007 and has terminated employment and concurrently retires under a service, disability or industrial disability retirement under CALPERS prior to December 31, 2012.

These benefit provisions and all other requirements ar e established by State Statute and City ordinance.

Copies of the Fund’s annual financial report may be obtained from PARS office: P.O. Box 12919, Newport Beach, CA 92658-2919. A separate report for the City’s plan within the fund is not available. 84 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

The Plans’ provisions and benefits in effect at June 30, 2024, are summarized as follows:

Tier 1 Tier II Tier III
1-Sep-07 1-Sep-07 1-Sep-07
Benefit Formula Amount set
forth on
Schedule A of
Plan Documents
– no employees
in this Tier
9% of CalPERS
3% @50 benefit
and not more
than 8.1% of
Final
Compensation
9% of CalPERS
Disability benefit
and not more
than 8.1% of
Final
compensation
Benefit Vesting Schedule Designated by
Plan
Administrator
5 years of service Disability
retirement
directly from
City under
CalPERS
Benefit Payments Monthly for life Monthly for life Monthly for life Retirement Age 50-55 50 50
Monthly Benefits, as a % of Eligible
Compensation

2.0%-2.7% 1.426%-2.418% 1.0%-2.5%
Required Employee Contribution Rates 0% 0% 0%
Required Employer Contribution Rates Pay as you go Pay as you go Pay as you go Supplementary Plan
Effective Date

Employees Covered – At June 30, 2024, the following employees were covered by the benefit terms for the Supplementary Plan:

Supplementary
Plan
Inactive employees or beneficiaries currently receiving benefits 13 Inactive employees entitled to but not yet receiving benefits 0 Active employees 0
Total 13
Contributions – There is no requirement impose d by PARS to contribute any amount beyond the pay as you go contributions. For the fiscal year 2024, the City made $439,929 in contributions. Contributions to the plan are made by the General Fund.
(b) Net Pension Liability
The City’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. Th e General Fund is responsible for liquid ating the Net Pension Liability for the Plan. The net pension liability of the Plan is measured as of June 30, 2024, using an annual actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below. 85 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Actuarial Assumptions – The total pension liability in the June 30, 2023 actuarial valuation was determined using the following actuarial assumptions:

Supplementary Plan
Valuation Date June 30, 2023
Measurement Date June 30, 2024
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 4.50%
Inflation 2.50%
Payroll Growth (1) 0%
Projected Salary Increase (1) 0%
Investment Rate of Return 4.50%
Mortality Pro jected fully generational with
Scale MP-2021
(1) This is a closed plan
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2023 valuation were based on the results of an actuarial experience study for the period 2000 to 2019 for CalPERS.

Further details of the Experience Study can found on the CalPERS website.

Discount Rate - The discount rate used to measure the total pension liability at June 30, 2024 was 4.5% for the Plan based upon the S&P Municipal Bond 20 Year High Grade Rate Index.

According to Paragraph 30 of Statement 68, the long-term discount rate should be determined without reduction for pension plan administrative expense. The long-term expected rate of return was based upon the S&P Municipal Bond 20 Year High Grade Rate Index as selected by the City and is not reduced for administrative expenses. All of the plan’s PARS assets are invested in a moderately conservative portfolio with a target asset allocation of 30% equity, 65% fixed income and 5% cash. (c) Changes in the Net Pension Liability
The change in the Net Pension Liability for the Supplementary Plan follows:

Total Pension
Liability
Plan Fiduciary
Net Position
Net Pension
Liability (Asset)
Balance at June 30, 2023 1,926,804$ 1,536,875$ 389,929$ Changes in the year:

Interest on the total pension liability 84,501 - 84,501 Differences between actual
and expected experience
12,278 - 12,278 Changes in assumptions (10,677) - (10,677) Contribution – employer - 439,929 (439,929) Net investment income - 99,106 (99,106) Administrative expenses - (22,967) 22,967 Benefit payments, including refunds
of employee contributions (97,982) (97,982) - Net Changes (11,880) 418,086 (429,966) Balance at June 30, 2024 1,914,924$ 1,954,961$ (40,037)$ Increase (Decrease)

86 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Sensitivity of the Net Pension Liability to Changes in the Discount Rate - The following presents the net pension liability of the City for the Supplementary Plan, calculated using the discount rate for each Plan, as well as what the Local Government’s 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:

Supplementary
1% Decrease 3.50%
Net Pension Liability 219,968$
Current Discount Rate 4.50%
Net Pension Liability/(Asset) (40,037)$
1% Increase 5.50%
Net Pension Liability/(Asset) (253,571)$

Pension Plan Fiduciary Net Position – Detailed information about the pension plan’s fiduciary net position is available in a separately issued PARS financial report. (d) Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions For the year ended June 30, 2024, the City recogniz ed pension expense for the Supplementary Plan of $76,968. At June 30, 2024, the City reported defe rred outflows of resources and deferred outflows of resources related to pension from the following sources:

Deferred
Outflows of
Resources
Pension contributions subsequent to measurement date -$ Differences between actual and ex pected experience -
Changes in assumptions -
Net differences between projected and actual earnings on plan investments
84,370
Total 84,370 $
Amounts reported as deferred outflows of resources an d deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ended
June 30
2025 36,392 $
2026 56,573
2027 (2,392)
2028 (6,203)
(e) Payable to the Pension Plan
At June 30, 2024, the City did not report a payable fo r an amount outstanding am ount of contributions to the pension plan required for the year ended June 30, 2024. 87 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

NOTE 17 - PENSION PLAN – DEFINED CONTRIBUTION
The City contributes to one of three different defined contribution pension plans for its full-time employees in the Management, Confidential an d Treatment Plant Employees Associ ation (TPEA) Bargaining Units.

Employees may elect to enroll in either National Deferred Compensation or CalPERS 457 deferred compensation plan (“Plan”). All plans are administered by the respective contracting plan agencies. Benefit terms, including contribution requirements, for the Plan are established and may be amended by the City Council. The City is required to contribute a percentage of annual base salary or a flat amount, to individual employee accounts for each participating employee. Contribution levels are as follows by employee bargaining unit:

Bar
gaining Unit Cit y Contribution
Management Unit – Executive Management 5% annual base pay Management Unit – Senior/Mid Management 2% annual base pay Confidential Unit and TPEA $75 month
Employees are permitted to make contributions up to applicable Internal Revenue Code limits. For the year ended June 30, 2024, employee contributions totaled $ 971,161, and the City recognized pension expense of $186,025.

Employees are immediately vested in their own, and City, contributions and earnings on those contributions.

The City had no liability to the Plan at June 30, 2024.

NOTE 18 - PUBLIC AGENCY RETIREMENT SYSTEM (PARS) – ALTERNATE RETIREMENT SYSTEM The City does not participate in Social Security and therefore provides an alternate retirement system, PARS, to all part-time employees in lieu of Social Security. PARS requires a 7.5% of base pay contribution from enrolled participants. The City has elected to contribute 1.3% of this contribution, with part-time employees paying the remaining 6.2%. During fiscal year 2024, the City contributed $36,591 dollars to the PARS plan.

NOTE 19 - OTHER POST EMPLOYMENT BENEFITS (OPEB) PLANS OVERVIEW The City of Antioch has three OPEB plans: Management Plan; Miscellaneous Plan; and Police Plan.

Information about each plan and its provisions follow in note 20. A summary table of the plans related net OPEB liabilities and deferrals follows to aid in financ ial reporting reconciliation to the government-wide statements.

Net OPEB
Asset
Net OPEB
Liability
OPEB Related
Amounts
Contributions
After
Measurement
Date
Deferred
Inflows of
Resources
OPEB
Expense
(Income)
Management Plan -$ 931,604$ 514,426$ 696,662$ 93,145$ 381,317$ Miscellaneous Plan 263,316 - 1,091,095 792,319 3,706,355 (457,098) Police Plan - 18,770,172 1,876,325 1,751,534 11,240,000 (1,036,645) Total 263,316 $ 19,701,776$ 3,481,846$ 3,240,515$ 15,039,500$ (1,112,426)$ Deferred Outflows of Resources

88 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

NOTE 20 - OTHER POST EMPLOYMENT BENEFITS (OPEB)
(a) Medical After Retirement Plan Trust
Plan Description – The City provides postretirement medical be nefits to all eligible employees and their surviving spouses under the provisions of three formal City-sponsored plans (Management Plan, Miscellaneous Plan, and Police Plan). The effective date varies based upon the employee's classification and related memorandum of understanding (MOU). For all employees who retire from service with at least 10 years of service (either regular retirement or disabili ty retirement), the City shall pay a portion of their medical premiums based on their respective MOU currently in effect. The plans include an implicit subsidy for coverage prior to coverage under Medicare. Payments are reduced when the retiree or surviving spouse is eligible for Medicare. The three City-sponsored plans are closed to new entrants. The City's contributions are advanced-funded on an actuarially determined basis and recorded in the Agent Multiple-Employer CalPERS Trust (CERBT). The CERBT is a Section 115 Trust set up for the purpose of receiving employer contributions that will prefund health and other post employment benefit costs for retirees and their beneficiaries. The CERBT accounts for the separate plans in one master trust account for the City with three subgroups, one for each plan. Assets of each pl an are restricted to pay fo r benefits of those plan members or beneficiaries only. The CERBT is administered by CalPERS, and is managed by an appointed board not under the control of the City Council. The trust meets all criteria as prescribed by GASB 75. The trust is not considered a component unit by the City and has been excluded from these financial statements.

Employees Covered - As of the June 30, 2023 actuarial valuation, the following current and former employees were covered by the benefit terms of the three City-sponsored plans:

Management
Plan
Miscellaneous
Plan Police Plan Total
Active employees 39 162 126 327 Inactive employees or beneficiaries
currently receiving benefits 77 81 74 232 Inactive employees entitled to, but
not yet receiving benefits 10 61 27 98 Total 126 304 227 657

The City makes contributions to the CERBT based on a percentage of active employee payroll in governmental and business -type funds. The General Fund, indivi dual non-major Special Revenue funds and Enterprise Funds which provide for employee pers onnel costs are responsible for liquidating their respective share of the Net OPEB Liability.

Contributions - There is no requirement imposed by CalPERS, to contribute any amount beyond the pay- as-you-go contributions. The cost of monthly insurance premiums may be shared between the retiree and the City. The cost sharing varies depending on: date of hire; the dependent status; and plan selected. A minimum employer monthly contribution requirement is established and may be amended by the CalPERS Board of Administration and applicable laws. Within the parameters of the law, individual contracting agencies, such as the City, are allowed to establish and amend the level of contributions made by the employer towards the monthly cost of the plans. Ch anges to the employer cont ribution amount towards retiree benefits are recorded in a resolution adopted by the City Council. Beginning in fiscal year 2020, the City’s annual contributions are based on an amount to cover the pay-as-you-go cost of benefits provided, with contributions in excess of that amount to meet the actuarial determined contribution. For the fiscal year ended June 30, 2024, the City’s cash contribution to the plans were as follows:
89 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Management
Plan
Miscellaneous
Plan Police Plan Total
Cash contributions 602,928$ 563,780 $ 1,588,650 $ 2,755,358 $ Estimated implied subsidy 93,734 228,539 162,884 485,157 Total payments 696,662$ 792,319 $ 1,751,534 $ 3,240,515 $

OPEB Plan Fiduciary Net Position – CalPERS issues a publicly available fiduciary net position by employer that may be obtained from CalPERS, 400 Q Street, Sacramento, CA 95811. (b) Net OPEB Liability
The City’s net OPEB liability was measured as of June 30, 2023 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2023 based on the following actuarial methods and assumptions:

Actuarial Assumptions:

Discount Rate 6.10%
Inflation 2.50%
Projected Salary Increase 3.00%
Investment Rate of Return 6.10%
Mortality MacLeod Watts Scale 2022 applied generationally Participants Valued No future entrants
Healthcare Trend 6.5% in 2025 to 3.9% by 2075

Demographic actuarial assumptions used in the June 30, 2023 valuation were based on the results of a 2021 actuarial experience study issued in November 2 021 by CalPERS except for a different basis used to project future mortality rates. Fu rther details of the Experience Study can found on the CalPERS website.

Mortality rates were calculated using MacLeod Watt s Scale 2022 which is a two-dimensional mortality improvement scale reflecting both age and year of mo rtality improvement. The underlying base scale is MP-2021 transitioned to the Social Security Administration (SSA) Intermediate Scale linearly over the 10 - year period 2021-2030. After this transition period, the MacLeod Watts Scale uses the constant mortality improvement rate from the SSA Intermediate Scale from 2030-2044 with a final step down in 2045. Scale MP-2021 can be found at the SOA website and the proj ections scales used in the 2021 Social Security Administrations Trustees Report and the SSA website.

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. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:

Target
Allocation
General
Inflation Rate
Assumption
Global Equity 49% 2.40%
Fixed Income 23% 2.40%
Global Real Estate (REITs) 20% 2.40%
Treasury Inflation Protected Securities 5% 2.40%
Commodoties 3% 2.40%
Total 100%

90 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Discount Rate – The discount rate used to measure the total OPEB liability was 6.10%. The projection of cash flows used to determine the discount rate assumed that the City will contribute the full actuarial determined contribution. When sufficient contributions to the trust are made in order to prefund the OPEB liabilities, GASB75 allows the use of a rate up to the expected rate of return of the trust.

Sensitivity of the Net OPEB Liability/(Asset) to Changes in the Discount Rate – The following presents the net OPEB liability of the plans if they were calculated using a discount rate that is one percentage point lower or one percentage point higher that the current rate, for the measurement period ended June 30, 2023:
1% Decrease-

5.10%
Current Rate-

6.10%
1% Increase-

7.10%
Management Plan 1,330,708 $ 931,604 $ 587,249 $ Miscellaneous Plan 606,559 (263,316) (997,832)
Police Plan 22,674,062 18,770,172 15,585,582
Totals 24,611,329$ 19,438,460$ 15,174,999$

Sensitivity of the Net OPEB Liability/(Asset) to Changes in the Health Care Cost Trend Rates – The following presents the net OPEB liability of the plans if they were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher that the current rate, for the measurement period ended June 30, 2023:
1% Decrease Current Trend 1% Increase
Management Plan 578,855$ 931,604$ 1,339,243$ Miscellaneous Plan (1,087,437) (263,316) 732,324
Police Plan 15,416,569 18,770,172 22,891,129
Totals 14,907,987$ 19,438,460$ 24,962,696$

91 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability
Balance at June 30, 2023 4,906,983$ 3,533,656 $ 1,373,327 $ Changes recognized for the measurement period:

Service cost 58,484 - 58,484 Interest 282,432 - 282,432 Changes of assumptions (126,530) - (126,530) Differences between expected and actual experience 240,548 - 240,548 Contributions - employer - 670,869 (670,869) Net investment income - 226,814 (226,814) Benefit payments (670,869) (670,869) - Administrative expense - (1,026) 1,026 Net Changes (215,935) 225,788 (441,723) Balance at June 30, 2024
(Measurement Date June 30, 2023) 4,691,048$ 3,759,444 $ 931,604 $ Increase (Decrease)
Management Plan

Total Plan Net OPEB
OPEB Fiduciar y Net Liabilit y/
Liability Position (Asset)
Balance at June 30, 2023 9,597,250$ 7,375,300$ 2,221,950$ Changes recognized for the measurement period:

Service cost 218,532 - 218,532 Interest 581,817 - 581,817 Changes of assumptions (210,232) - (210,232) Differences between expected and actual experience (1,837,500) - (1,837,500) Contributions - employer - 752,911 (752,911) Net investment income - 487,141 (487,141) Benefit payments (555,582) (555,582) - Administrative expense - (2,169) 2,169 Net Changes (1,802,965) 682,301 (2,485,266) Balance at June 30, 2024
(Measurement Date June 30, 2023) 7,794,285$ 8,057,601 $ (263,316) $ Increase (Decrease)
Miscellaneous Plan

92 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability
Balance at June 30, 2023 28,711,026$ 7,889,739 $ 20,821,287 $ Changes recognized for the measurement period:

Service cost 478,314 - 478,314 Interest 1,749,178 - 1,749,178 Changes of assumptions (751,469) - (751,469) Differences between expected and actual experience (1,298,049) - (1,298,049) Contributions - employer - 1,679,698 (1,679,698) Net investment income - 551,771 (551,771) Benefit payments (1,028,571) (1,028,571) -
Administrative expense - (2,380) 2,380 Net Changes (850,597) 1,200,518 (2,051,115) Balance at June 30, 2024
(Measurement Date June 30, 2023) 27,860,429$ 9,090,257 $ 18,770,172 $ Increase (Decrease)
Police Plan

(d) Recognition of Deferred Inflows and Deferred Outflows of Resources Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amount are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. (e) OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2024, the City recognized total OPEB income of $1,112,426. As of the fiscal year ended June 30, 2024, the City reported deferred outflows and inflows of resources related to OPEB from the following sources:

Deferred Outflows
of Resources
Deferred Inflows
of Resources
OPEB contributions subsequent to measurement date 696,662$ - $ Changes of assumptions 72,826 93,145 Differences between expected and actual experience 214,835 - Net difference between projected and actual earnings
on OPEB plan investments 226,765 -
Total 1,211,088$ 93,145$
Management Plan

The $696,662 reported as deferred outflows of reso urces related to Management Plan contributions subsequent to the June 30, 2023 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2025. Other amounts reported as deferred inflows of resources related to OPEB will be recognized in expense as follows:
93 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Management Plan
Fiscal Year Ended June 30:

Net Deferred Outflows
(Inflows) of Resources
2025 186,461 $
2026 56,561
2027 180,519
2028 (2,260)
Deferred Outflows
of Resources
Deferred Inflows
of Resources
OPEB contributions subsequent to measurement date 792,319$ -$ Changes of assumptions 418,801 1,698,623 Differences between expected and actual experience - 2,007,732 Net difference between projected and actual earnings
on OPEB plan investments 672,294 -
Total 1,883,414$ 3,706,355 $
Miscellaneous Plan

The $792,319 reported as deferred outflows of re sources related to Miscellaneous Plan contributions subsequent to the June 30, 2023 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2025. Other amounts reported as deferred inflows of resources related to OPEB will be recognized in expense as follows:

Miscelleneous Plan
Fiscal Year Ended
June 30:

Net Deferred Outflows
(Inflows) of Resources
2025 (749,803) $
2026 (787,538)
2027 (135,311)
2028 (183,829)
2029 (203,931)
Thereafter (554,848)
Deferred Outflows
of Resources
Deferred Inflows
of Resources
OPEB contributions subsequent to measurement date 1,751,534$ - $ Changes of assumptions 1,527,241 7,327,460 Difference between expected and actual experience - 3,912,540 Net difference between projected and actual earnings
on OPEB plan investments 349,084 -
Total 3,627,859$ 11,240,000 $
Police Plan

The $1,751,534 reported as deferred outflows of resources related to Police Plan contributions subsequent to the June 30, 2023 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2025. Other amounts reported as deferred inflows of resources related to OPEB will be recognized in expense as follows:
94 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Police Plan
Fiscal Year Ended
June 30:

Net Deferred Outflows
(Inflows) of Resources
2025 (2,773,815)$
2026 (2,337,923)
2027 (1,875,252)
2028 (1,949,226)
2029 (63,609)
Thereafter (363,850)
(f) Medical After Retirement Plan Account
Employees hired after September 1, 2007 are not eligible for post employment medi cal benefits as defined in the previous plan. The City has created a medical after retirement program in which the City will contribute 1.5% of the employee’s base monthly salary into an account established for the employee to be used for future medical benefits. This plan is being administered by Nationwide Retirement Solutions. The City will match an additional amount of up to 1.0% of the employee contribution, for a total City contribution not to exceed 2.5%. Employees have the right to their individual plan upon separation of employment. As of June 30, 2024, there were 244 pa rticipants in the plan. During the year, the City contributed $481,761 towards employee accounts.

NOTE 21 - RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and na tural disaster. The City currently reports its risk management activities in its General Fund and Loss Control Internal Service Fund.

The City participates in the Municipal Pooling Authority (MPA), a joint powers agency (risk-sharing pool) established to provide an independently managed self -insurance program for members. The purpose of MPA is to spread the adverse effect of losses among the member agencies and to purchase excess insurance as a group, thereby reducing its expense.

The City's deductibles and maximum coverage follow:

Coverage Deductible MPA Excess Liability
General liability 50,000$ $ 50,001-$1,000,000 $1,000,001-$29000000 Workers compensation -$ $ 0-$500,000 $500,001-$50,000,000 Property damage $ 25,000 all risk;
$ 100,000 flood
-$ $ 1 billion all risk; $ 25,000,000 flood
The City contributes its pro rata share of anticipated losses to a pool administrated by MPA. Should actual losses among participants be greater than the anticipated losses, the City will be assessed retrospectively its pro rata share of that deficiency. Conversely, if the actual losses are less than anticipated, the City will be refunded its pro rata share of the excess. The City paid premiums of $7,892,151 during the year ended June 30, 2024. MPA has obtained excess general liability coverage in the amount of $28,000,000 for total coverage of $29,000,000 through participation in the California Joint Powers Risk Management Association. MPA has al so pu rchas ed exce ss pro perty d amag e cover age through various commercial carriers. No claims have exceeded excess liability coverage in the past three fiscal years. 95 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Claims expenditures and liabilities are reported when it is probable that a loss has occurred, and the amount of that loss can be reasonably estimated and in cludes incremental claim expenses. Allocated and unallocated claims adjustment expenditures are included in the liability balance. These losses include an estimate of claims that have been incurred but not reported. The claim liability balances at June 30, 2024 are discounted at 2.0%. This liability is the City's best estimate based on available information. Changes in the reported liability resulted from the following:

Beginning of Deductibles End of
Fiscal Year and Char ges Fiscal Year
Liability in Estimates Pa yments Liabilit y
2021-2022 1,531,821$ 833,576 $ 479,703 $ 1,885,694 $ 2022-2023 1,885,694 1,334,170 607,203 2,612,661 2023-2024 2,612,661 (283,928) 943,014 1,385,719 NOTE 22 - JOINTLY GOVERNED ORGANIZATIONS
(g) Contra Costa County Home Mortgage Finance Authority The City and Contra Costa County are members of the Contra Costa Home Mortgage Financing Authority (Home Mortgage). The Home Mortgage issued 1984 Home Mortgage Revenue Bonds for the purpose of facilitating the financing of low-income home mortgages in the City and County. The City made no contributions to the Home Mortgage during the fiscal year ended June 30, 2021. The Home Mortgage is governed by a board consisting of representatives of the County and City. The board controls the operations and finances of the Authority, independent of influe nce by the City. Therefore, the Home Mortgage is excluded from the City's reporting entity. The Home Mortgage's financial statements are available by contacting the Contra Costa County Community Develo pment Department, 651 Pine Street, Martinez, CA 94553-1229, 925-646-4208.

NOTE 23 - COMMITMENTS AND CONTINGENCIES
(a) Grants
The City participates in Federal and State grant programs. These programs have been audited by the City's independent auditors in accordance with the provisions of the Federal Single Audit Act Amendments of 1996, and applicable Federal and State requirements. No cost disallowances were proposed as a result of these audits; however, these progra ms are still subject to further examination by the grantors and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time. The City expects such amounts, if any, to be immaterial. (b) Pending Litigation
The City is a defendant in a number of lawsuits, which have arisen in the normal course of business. While substantial damages are alleged in some of these actions, their outcome 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.
(c) Encumbrances
The City uses an encumbrance system as an extension of normal budgetary accounting for governmental funds. Under this system, purchase orders for the expenditures of monies are recorded in order to reserve that portion of applicable appropriations. Encumbrances outstanding at year-end are recorded as restricted, committed or assigned fund balance, depending on the classification of the resources used to liquidate the encumbrance, since they do not constitute expenditures or liabilitie s. Outstanding encumbrances lapse at year-end and need to be re-appropriated by Council action in the new fiscal year. 96 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Significant encumbrance totals by major and non-major funds outstanding as of June 30, 2024, were as listed below:

Amount
Major Governmental Funds:

General Fund 620,445 $
American Rescue Plan 3,409,924
Total Major Governmental Funds 4,030,369
Non-Major Special Revenue Funds:

CalVIP 212,230
RMRA 1,093,304
Delta Fair 1,897,094
Gas Tax 428,354
Non-Major Capital Project Funds:

Capital Improvement 398,800
Total Non-Major Governmental Funds 3,817,552
Total Governmental Funds 7,847,921$
Major Enterprise Funds:

Water Fund 4,537,721 $
Sewer Fund 622,235
Total Enterprise Funds 5,159,956$
Total Significant Encumbrances Outstanding 13,007,877$

(d) Construction Commitments
Among the significant construction commitments were $1,897,094 towards the Contra Loma Park renovation project, $1,093,304 towards L Street im provements, and $4,537,721 towards the Desalination Plant project.

NOTE 24 - SUCCESSOR AGENCY TRUST FOR ASSETS OF THE FORMER REDEVELOPMENT AGENCY (a) Redevelopment Dissolution
On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

The Bill provides that upon dissolution of a redevelopm ent agency, either the City or another unit of local government will agree to serve as the “successor agen cy” to hold the assets until they are distributed to other units of state and local government. On Januar y 24, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of City resolution number 2012/07.

After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

Successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of th e former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated. 97 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

The Bill directs the State Controller of the State of California to review the propriety of any transfers of assets between the redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill. The State Controller conducted the review of the former Antioch Development Agency in late August 2013.

Management believes, in consultation with legal counsel, that the obligations of the former redevelopment agency due to the City are valid enforceable obligati ons payable by the successor agency trust under the requirements of the Bill. The City’s position on this issue in not a position of settled law and there is considerable legal uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial authority that would resolve this issue unfavorably to the City. In accordance with the timeline set forth in th e Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopmen t agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012.

The assets and activities of the dissolved redevelopment agency are reported in a fiduciary fund (private- purpose trust fund) in the financial statements of the City as the activities are under control of an Oversight Board which is comprised of seven members, five of which represent taxing entities, one member is a former redevelopment agency employee and one member is a ppointed by the Mayor. The State of California Department of Finance has final a pproval of all actions of the Successor Agency. The City provides administrative services to the Successor Agency to wind down the affairs of the former Antioch Development Agency.
(b) Capital Assets
In December 2015, the California State Departme nt of Finance approved a Long Range Property Management Plan of the Successor Agency. As part of this approved plan, any assets of the Successor Agency deemed for “Governmental Use” or “Future Development” were approved to be transferred to the City with three properties remaining with the Successor Agency that will be sold in the future.

Capital asset activity for the year ended June 30, 2024 was as follows:

July 01, 2023 Deletions June 30, 2024
Nondepreciable
Land 96,493 $ - $ 96,493$ Total Nondepreciable Capital Assets 96,493$ - $ 96,493$

(c) Long-Term Obligations
The Successor Agency is responsible for two outstanding bonds of the former redevelopment agency and one bond of the Antioch Public Financing Authority. Although issued by the Antioch Public Finance Authority, repayment for a portion of the 2015A Lease Revenue Refunding Bonds is pledged for repayment by the former Antioch Development Agency therefore th e associated liability has been transferred to the Successor Agency Trust.
98 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

Changes in long-term obligations for the year ended June 30, 2024 are as follows:

Amount
Balance Balance Due Within
July 1, 2023 Decreases June 30, 2024 One Year
2015A Lease Revenue Bonds 13,820,000$ (1,040,000) $ 12,780,000 $ 1,130,000 $ Unamortized Premiums 1,247,053 (138,562) 1,108,491 - Bonds with direct placement:
2009 Tax Allocation Bonds 676,289 (128,405) 547,884 131,744 Total obligations held by
the Successor Agency Trust 15,743,342$ (1,306,967) $ 14,436,375 $ 1,261,744 $

(d) Long-Term Debt Composition
Final Annual Principal Interest Original Issue Outstanding at Type of Indebtedness (Purpose) Maturity Installment Rates Amount June 30, 2024 Tax Allocation Bonds:
2009 - ADA Project 1 9/1/27 $95,343-142,289 2.60% 2,080,841 $ 547,884 $ Total tax allocation bonds 2,080,841 547,884
Lease Revenue Bonds:
2015A Issue - APFA Municipal Facilities, 5/1/32 $1,352,000-2,116,650 2.0-5.0% 19,315,000 12,780,000 Total lease revenue bonds 19,315,000 12,780,000
Total long-term obligations 21,395,841 $ 13,327,884 $

(e) Long-Term Obligation Activity
The Successor Agency’s outstanding bonds from direct placement related to fiduciary activities of $547,884 are secured by tax increment revenues received by the former Antioch Development Agency, now the Successor Agency. The bonds were purchased in entirety and directly placed with the State Water Resources Control Board to finance a project within the redevelopment area. The bonds contain a provision that in the event of default, the bond trustee, upon written request of the Owners of not less than 25% in aggregate of bonds then outstanding, shall declare all principal and interest due and payable immediately. (f) Debt Service Requirements
As of June 30, 2024, annual debt service requirements of governmental activities to maturity are as follows:

Year ending June 30: Principal Interest Principal Interest 2025 1,130,000$ 521,900$ 131,744$ 12,532 $
2026 1,230,000 465,400 135,169 9,062
2027 1,255,000 403,900 138,683 5,502
2028 1,595,000 341,150 142,288 1,850
2029 1,715,000 261,400 - -
2030-2032 5,855,000 357,450 - - Total 12,780,000$ 2,351,200 $ 547,884 $ 28,946 $
Lease Revenue Bonds Tax Allocation Bonds
Direct placement

99 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2024

On February 11, 2015, the Antioch Public Financing Authority (Authority) i ssued $23,155,000 in Lease Revenue Refunding Bonds (Municipal Facilities Project) , Series 2015A with interest rates ranging between 2% and 5%. The Authority issued the bonds to refund the entire $4,740,000 of the outstanding ABAG 2001 Lease Revenue Bonds and $21,505,000 of the outsta nding 2002 A&B Lease Revenue Refunding Bonds. $19,315,000 of the par amount of bonds issued are secured by the Successor Agency to the Antioch Development Agency. $3,840,000 of the par amount of bonds issued are an obligation of the City and discussed in Note 11. The refunding reduced total debt service payments over the next 18 years by $6,279,686. This results in an economic gain (difference between the present value of debt service payments on the old and new debt) of $5,314,114.

Interest payments and bond retirements are serviced by revenues generated by the tax increment from the former redevelopment agency. Contra Costa County remits funds from the Re development Property Tax Retirement Trust Fund to the Successor Agency to pay enforceable obligations of the former agency every six months.

On September 24, 2009, the Antioch Development Agency issued $2,080,841 in Tax Allocation Bonds with an interest rate of 2.6%. The bonds were issued to finance the Markley Creek Project within the redevelopment area. Interest payments and bond retirements are serviced by revenues generated by the tax increment from the former redevelopment agency. Contra Costa County remits funds from the Redevelopment Property Tax Retirement Trust Fund to the Successor Agency to pay enforceable obligations of the former agency every six months.
100

REQUIRED SUPPLEMENTARY INFORMATION
101
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102
City of Antioch
Required Supplementary Information
Budgetary Comparison Schedule
For the Fiscal Year Ended June 30, 2024
Schedule of Revenues and Transfers In - General Fund
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
FUNCTION/ACTIVITY:

TAXES
Property secured 14,197,220$ 14,776,503 $ 14,582,414 $ (194,089)$ Property in lieu of VLF 10,576,974 10,942,644 10,942,644 - Property unsecured 360,000 360,000 531,038 171,038 Property other 1,525,500 1,525,500 1,584,218 58,718 Sales and use tax 20,289,029 19,072,498 18,639,281 (433,217) Sales and use tax - Measure W 21,145,433 20,118,263 20,160,685 42,422 Motor vehicle in-lieu 80,000 142,595 142,595 - Transient lodging tax 150,000 150,000 141,496 (8,504) Franchises - other 10,000 10,000 25,212 15,212 Franchises - gas 2,504,000 2,231,781 2,231,781 - Franchises - electric 646,932 608,333 608,333 - Franchises - cable tv 1,308,100 1,308,100 1,082,357 (225,743) Franchises - garbage 1,293,031 1,543,031 1,595,748 52,717 Business license tax (Gross Receipts) 3,575,000 4,259,000 4,327,747 68,747 Property transfer tax 600,000 540,000 534,062 (5,938) Total taxes 78,261,219 77,588,248 77,129,611 (458,637)

LICENSES AND PERMITS
Building permits 2,450,000 2,490,000 2,876,131 386,131 Street & curb permits 289,000 289,000 183,030 (105,970) Wide vehicle/overload 11,240 11,240 3,648 (7,592) Technology fee 105,000 115,000 131,756 16,756 Energy Inspection Fee 45,750 45,750 44,430 (1,320) Pool Safety Fee 1,100 2,000 2,298 298 Accessibility Fee (Non-Resident) 2,550 2,650 2,871 221 Green Bldg Verification & Compliance 199,000 199,000 209,836 10,836 Total licenses and permits 3,103,640 3,154,640 3,454,000 299,360

FINES AND PENALTIES
Vehicle code fines 75,000 40,000 28,428 (11,572) Non-traffic fines 100 100 77 (23) Total fines and penalties 75,100 40,100 28,505 (11,595)

INVESTMENT INCOME AND RENTALS
Investment income 100,000 1,200,000 2,562,592 1,362,592 Lease interest - - 83,835 83,835 Rent and concessions 565,000 565,000 575,213 10,213 Total investment income and rentals 665,000 1,765,000 3,221,640 1,456,640

REVENUE FROM OTHER AGENCIES
Homeowners property tax relief 80,000 80,000 74,738 (5,262) P.O.S.T. reimbursements 20,000 23,272 27,565 4,293 State mandated reimbursements 50,000 50,000 112,096 62,096 Grant reimbursements 77,229 740,314 742,464 2,150 Total revenue from other agencies 227,229 893,586 956,863 63,277 (Continued)
103
City of Antioch
Required Supplementary Information, Continued
Budgetary Comparison Schedule
For the Fiscal Year Ended June 30, 2024
Schedule of Revenues and Transfers In - General Fund
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
FUNCTION/ACTIVITY, Continued:

CURRENT SERVICE CHARGES
Administrative services 23,000 13,000 5,004 (7,996) Special police services 150,000 150,000 121,737 (28,263) False alarm fees 120,000 95,000 78,765 (16,235) Plan checking fees 668,000 580,112 620,057 39,945 Planning fees 190,000 190,000 178,749 (11,251) Inspection fees 748,000 913,120 925,805 12,685 Other service charges 40,525 40,525 55,528 15,003 Cannabis Fees 2,000,000.00 2,000,000.00 2,117,018 117,018 Assessment fees 200,000 114,064 246,267 132,203 Billings to Department 489,896 489,896 351,136 (138,760) Total current service charges 4,629,421 4,585,717 4,700,066 114,349

OTHER REVENUES
Miscellaneous revenue 520,200 2,785,121 3,022,385 237,264

OTHER FINANCING SOURCES
Transfers in:

Gas Tax Fund 1,010,000 1,010,000 1,010,000 - Pollution Elimination 255,681 255,681 243,158 (12,523) Street Impact 1,898,135 1,898,135 1,898,135 - Street Light and Landscape Maintenance Districts 131,455 131,455 128,450 (3,005) Supplementary Law Enforcement Grant 275,940 275,940 335,411 59,471 Local Law Enforcement Block Grant - 44,705 44,705 - Traffic Safety 110,000 110,000 81,135 (28,865) CFD 2016-01 Police Protection 238,764 275,381 289,085 13,704 CFD 2018-02 Police Protection 452,818 624,416 642,863 18,447 Total transfers in 4,372,793 4,625,713 4,672,942 47,229 Other financing proceeds - lease/subscriptions - - 623,990 623,990 Total other financing sources 4,372,793 4,625,713 5,296,932 671,219 Total general fund revenues and
other financing sources 91,854,602$ 95,438,125$ 97,810,002$ 2,371,877$ (Concluded)
104
City of Antioch
Required Supplementary Information, Continued
Budgetary Comparison Schedule
For the Fiscal Year Ended June 30, 2024
Schedule of Expenditures and Transfers Out - General Fund Variance With
Final Budget
Positive
Original Final Actual (Negative)
FUNCTION/ACTIVITY:

City Council 7,093$ 16,593$ 12,241$ 4,352$ City Attorney 1,634,613 2,700,976 2,921,543 (220,567) City Manager 1,167,328 312,067 153,723 158,344 City Clerk 767,072 644,072 545,316 98,756 City Treasurer 483,896 483,896 344,504 139,392 Human Resources 1,011,779 870,755 772,101 98,654 Economic Development 1,335,242 1,349,367 790,619 558,748 Finance 2,068,464 1,878,467 1,737,266 141,201 Non-Departmental 5,179,861 5,249,313 5,164,776 84,537 Total general government 13,655,348 13,505,506 12,442,089 1,063,417

PUBLIC WORKS
Street Maintenance 3,046,391 3,811,845 2,935,937 875,908 Engineering and Land Development 1,945,896 2,117,702 2,392,992 (275,290) Signal & Street Lighting 1,034,500 1,144,005 1,011,002 133,003 Facilities Maintenance 1,585,294 2,012,623 1,664,358 348,265 Park Maintenance 1,794,743 2,337,827 1,760,206 577,621 Median and General Landscape 1,036,160 1,199,538 750,875 448,663 Capital Improv/Engineering/
Maint Administration 693,874 220,056 355,996 (135,940) Work Alternative 221,652 221,652 194,084 27,568 Total public works 11,358,510 13,065,248 11,065,450 1,999,798

PUBLIC SAFETY
Administration 8,684,467 8,254,010 7,838,662 415,348 Police Cadets 12,156 12,156 611 11,545 Prisoner Custody 635,803 618,803 509,685 109,118 Community Policing 25,153,785 25,204,115 22,830,974 2,373,141 Traffic Division 2,270,714 2,023,517 1,815,623 207,894 Investigation 6,090,206 6,355,395 5,625,057 730,338 Special Investigations Unit 1,954,663 2,147,845 1,794,722 353,123 Communications 4,813,999 4,695,323 4,523,019 172,304 Emergency Services 94,496 134,496 17,169 117,327 Community Volunteer 80,779 116,779 99,302 17,477 Facility Maintenance 700,455 743,272 604,415 138,857 Public Safety and Community Resources 2,902,877 2,282,097 1,655,923 626,174 Total public safety 53,394,400 52,587,808 47,315,162 5,272,646

PARKS AND RECREATION
Community Services - 400,000 36,347 363,653 Total parks and recreation - 400,000 36,347 363,653 (Continued)
Budget
105
City of Antioch
Required Supplementary Information, Continued
Budgetary Comparison Schedule
For the Fiscal Year Ended June 30, 2024
Schedule of Expenditures and Transfers Out - General Fund Variance With
Final Budget
Positive
Original Final Actual (Negative)

COMMUNITY DEVELOPMENT
Administration 1,009,245 548,183 429,628 118,555 Land Planning Services 1,413,294 1,482,775 995,383 487,392 Code Enforcement 2,661,134 2,553,939 2,358,899 195,040 Building Inspection 1,549,556 1,599,085 1,332,325 266,760 Total community development 6,633,229 6,183,982 5,116,235 1,067,747 Total current expenditures 85,041,487 85,742,544 75,975,283 9,767,261

CAPITAL OUTLAY
Public Works:

Street Maintenance - 144,618 17,245 127,373 Facilities Maintenance 6,409 26,409 25,999 410 Parks Maintenance - 25,000 24,898 102 Engineering and Land Development 65,000 65,000 - 65,000 Median and General Landscape - 15,000 4,271 10,729 Capital Improv/Engineering
Administration 65,000 65,000 - 65,000 Public Safety:

Administration - - 623,990 (623,990) Community Policing - 767,169 119,207 647,962 Investigations - 49,969 - 49,969 Communications - 1,053,667 888,603 165,064 Facility Maintenance 250,000 557,500 113,226 444,274 Animal Control - 40,000 - 40,000 Public Safety and Community Resources - 112,500 38,496 74,004 Community Development:

Code Enforcement 10,000 - - - Building Inspections 3,000 3,000 - 3,000 Total capital outlay 402,409 2,924,832 1,855,935 1,068,897

DEBT SERVICE
Principal retirement - 529,825 529,825 - Interest and fiscal charges - 40,381 40,380 1 Total debt service - 570,206 570,205 1

OTHER FINANCING USES
Transfers out:

Animal Control 2,197,978 2,197,978 1,702,199 495,779 Recreation 4,062,127 4,211,433 4,440,590 (229,157) Downtown Street Light &
Landscape District 1,331,458 1,331,458 1,331,458 - Capital Pro
ject - 1,226,760 1,226,760 - Prewett Capital Project - 1,579,605 1,579,605 - ABAG/2015 Lease Revenue 341,907 341,907 341,933 (26) Marina 621,000 621,000 621,000 - Total transfers out 8,554,470 11,510,141 11,243,545 266,596 Total general fund expenditures and
other financing uses 93,998,366$ 100,747,723 $ 89,644,968 $ 11,102,755 $ (Concluded)
Budget
106
City of Antioch
Required Supplementary Information, Continued
Budgetary Comparison Schedule
For the Fiscal Year Ended June 30, 2024
Special Revenue Fund - American Rescue Plan
Variance With
Final Budget
Positive
Original Final Actual (Negative)
REVENUES:

Investment income and rentals 50,000 $ 300,000 $ 450,581 $ 150,581 $ Revenues from other agencies 8,070,841 8,070,841 5,220,329 (2,850,512) Total revenues 8,120,841 8,370,841 5,670,910 (2,699,931) EXPENDITURES:

Current:

General
government 26,054 2,927,909 261,776 2,666,133 Public safety 8,045,841 7,638,797 3,484,006 4,154,791 Parks and recreation - 238,596 28,596 210,000 Capital outlay - 2,948,959 300,172 2,648,787 Debt service:

Principal retirements - 1,121,068 1,121,068 - Interest and fiscal charges - 43,225 46,932 (3,707) Total expenditures 8,071,895 14,918,554 5,242,550 9,676,004 REVENUES OVER (UNDER) EXPENDITURES 48,946 (6,547,713) 428,360 6,976,073 Net change in fund balances 48,946$ (6,547,713)$ 428,360 6,976,073 $ FUND BALANCES:

Beginning of year 239,956
End of year 668,316$
Budget
107
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

Miscellaneous Employees Retirement System,
an Agent Multiple-Employer Defined Benefit Pension Plan As of June 30, 2024
Last 10 Years

SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS 2014 2015 2016
Total Pension Liability
Service Cost 2,275,615$ 2,281,384$ 2,494,442$ Interest on total pension liability 10,868,782 11,178,491 11,647,037 Difference between expected and actual
experience - (1,909,680) 139,957 Changes in assumptions - (2,712,350) - Changes in benefits - - - Benefit payments, including refunds of employee
contributions (7,232,184) (7,404,372) (7,758,833) Net change in total pension liability 5,912,213 1,433,473 6,522,603 Total pension liability - beginning 147,395,383 153,307,596 154,741,069 Total pension liability - ending (a) 153,307,596$ 154,741,069 $ 161,263,672 $ Plan fiduciary net position
Contributions - employer 2,667,605 $ 3,289,258 $ 3,697,065 $ Contributions - employee 1,105,584 1,003,111 1,080,984 Plan to plan resource movement - 387 (3,027) Net Investment income 16,670,267 2,321,856 475,723 Benefit payments (7,232,184) (7,404,372) (7,758,833) Net change in plan fiduciary net position 13,211,272 (789,760) (2,508,088) Plan fiduciary net position - beginning 97,110,375 110,321,647 109,531,887 Plan fiduciary net position - ending (b) 110,321,647$ 109,531,887 $ 107,023,799 $ Net pension liability - ending (a) - (b) 42,985,949 $ 45,209,182 $ 54,239,873 $ Plan fiduciary net position as a percentage of the
total pension liability 71.96% 70.78% 66.37%
Covered payroll 12,054,961 $ 12,390,746 $ 13,647,238 $ Net pension liability as a percentage of covered
payroll 356.58% 364.86% 397.44%
Measurement Date

Continued

108
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

Miscellaneous Employees Retirement System,
an Agent Multiple-Employer Defined Benefit Pension Plan As of June 30, 2024
Last 10 Years
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS (Continued) 2017 2018 2019
Total Pension Liability
Service Cost 2,915,302$ 2,922,215$ 3,092,004$ Interest on total pension liability 11,876,603 12,047,268 12,595,424 Difference between expected and actual
experience (2,427,359) 1,026,397 1,488,223 Changes in assumptions 9,786,815 (5,098,503) - Changes in benefits - - - Benefit payments, including refunds of employee
contributions (7,948,898) (8,723,758) (9,028,396) Net change in total pension liability 14,202,463 2,173,619 8,147,255 Total pension liability - beginning 161,263,672 175,466,135 177,639,754 Total pension liability - ending (a) 175,466,135$ 177,639,754$ 185,787,009$ Plan fiduciary net position
Contributions - employer 4,285,820$ 4,474,827$ 5,216,376$ Contributions - employee 1,233,457 1,214,081 1,309,647 Plan to plan resource movement (32,798) (285) - Net Investment income 11,632,807 9,812,078 8,052,609 Benefit payments (7,948,898) (8,723,758) (9,028,396) Adminstrative/other expense - (524,904) (87,095) Net change in plan fiduciary net position 9,170,388 6,252,039 5,463,141 Plan fiduciary net position - beginning 107,023,799 116,194,187 122,446,226 Plan fiduciary net position - ending (b) 116,194,187$ 122,446,226$ 127,909,367$ Net pension liability - ending (a) - (b) 59,271,948$ 55,193,528$ 57,877,642$ Plan fiduciary net position as a percentage of the
total pension liability 66.22% 68.93% 68.85%
Covered payroll 14,125,211$ 15,774,222$ 16,660,534$ Net pension liability as a percentage of covered
payroll 419.62% 349.90% 347.39%
Measurement Date

Continued

109
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

Miscellaneous Employees Retirement System,
an Agent Multiple-Employer Defined Benefit Pension Plan As of June 30, 2024
Last 10 Years
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS (Continued) 2020 2021 2022
Total Pension Liability
Service Cost 3,221,987$ 3,459,124$ 3,833,786$ Interest on total pension liability 13,144,331 13,667,925 13,799,907 Difference between expected and actual
experience 1,176,928 624,579 (411,159) Changes in assumptions - - 2,477,640 Changes in benefits - - - Benefit payments, including refunds of employee
contributions (9,476,248) (10,096,726) (10,987,263) Net change in total pension liability 8,066,998 7,654,902 8,712,911 Total pension liability - beginning 185,787,009 193,854,007 201,508,909 Total pension liability - ending (a) 193,854,007$ 201,508,909 $ 210,221,820 $ Plan fiduciary net position
Contributions - employer 5,978,057$ 6,552,551$ 7,466,603$ Contributions - employee 1,481,915 1,383,568 1,779,614 Plan to plan resource movement - - - Net Investment income 6,388,125 29,975,592 (12,120,654) Benefit payments (9,476,248) (10,096,726) (10,987,263) Adminstrative/other expense (180,321) (131,961) (99,536) Net change in plan fiduciary net position 4,191,528 27,683,024 (13,961,236) Plan fiduciary net position - beginning 127,909,367 132,100,895 159,783,919 Plan fiduciary net position - ending (b) 132,100,895$ 159,783,919$ 145,822,683$ Net pension liability - ending (a) - (b) 61,753,112$ 41,724,990$ 64,399,137$ Plan fiduciary net position as a percentage of the
total pension liability 68.14% 79.29% 69.37%
Covered payroll 13,783,663$ 14,506,042$ 15,385,856$ Net pension liability as a percentage of covered
payroll 448.02% 287.64% 418.56%
Measurement Date

Continued

110
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

Miscellaneous Employees Retirement System,
an Agent Multiple-Employer Defined Benefit Pension Plan As of June 30, 2024
Last 10 Years
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS (Continued) Measurement Date
2023
Total Pension Liability
Service Cost 3,944,542 $
Interest on total pension liability 14,508,460
Difference between expected and actual
experience 3,834,709
Changes in assumptions -
Changes in benefits 251,759.00
Benefit payments, including refunds of employee
contributions (12,026,049)
Net change in total pension liability 10,513,421
Total pension liability - beginning 210,221,820
Total pension liability - ending (a) 220,735,241$
Plan fiduciary net position
Contributions - employer 7,311,812
Contributions - employee 1,394,027
Plan to plan resource movement (7,370)
Net Investment income 9,015,025
Benefit payments (12,026,049)
Adminstrative/other expense (107,231)
Net change in plan fiduciary net position 5,580,214
Plan fiduciary net position - beginning 145,822,683
Plan fiduciary net position - ending (b) 151,402,897$
Net pension liability - ending (a) - (b) 69,332,344$
Plan fiduciary net position as a percentage of the
total pension liability 68.59%
Covered payroll 17,178,728$
Net pension liability as a percentage of covered
payroll 403.59%
Notes to Schedule:

The CalPERS discount rate was increased from 7.5% to 7.65% in fiscal year 2016, decreased from 7.65% to 7.15% in fiscal year 2018, then decreased from 7.15% to 6.9% in fiscal year 2023.

111
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

Miscellaneous Employees Retirement System,
an Agent Multiple-Employer Defined Benefit Pension Plan As of June 30, 2024
Last 10 Years

SCHEDULE OF CONTRIBUTIONS
2015 2016 2017 2018 2019
Contractually required Contribution 3,289,258$ 3,697,065$ 4,298,817$ 4,474,827$ 5,216,376$ Contributions in Relation to the
Contractually required Contribution (3,289,258) (3,697,065) (4,298,817) (4,474,827) (5,216,376) Contribution Deficiency (Excess) -$ - $ -$ -$ -$ Covered Payroll 12,390,746$ 13,647,238 $ 14,125,211 $ 15,774,222 $ 16,660,534 $ Contributions as a Percentage of
Covered Payroll 26.55% 27.09% 30.43% 28.37% 31.31%
2020 2021 2022 2023 2024
Contractually required Contribution
Contributions in Relation to the 5,976,332$ 6,552,551$ 7,466,603$ 7,597,672$ 7,494,560$ Contractually required Contribution
Contribution Deficiency (Excess) (5,976,332) (6,552,551) (7,466,603) (7,597,672) (7,494,560) -$ - $ -$ -$ -$ Covered Payroll
13,783,663$ 14,506,042 $ 15,385,856 $ 17,178,728 $ 19,649,861 $ Contributions as a Percentage of
Covered Payroll

43.36% 45.17% 48.53% 44.23% 38.14%

112
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

Public Safety Employees Retirement System,
Cost-Sharing Multiple-Employer Defined Benefit Pension Plan As of June 30, 2024
Last 10 Years
SCHEDULE OF THE CITY’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY Fiscal Year 2015 2016 2017 2018 2019
Measurement Date 6/30/2014 6/30/2015 6/30/2016 6/30/2017 6/30/2018 Proportion of the net pension liability 0.537714% 0.547227% 0.54130% 0.53688% 0.55465% Proportionate share of the net pension liability 33,459,081$ 37,561,170 $ 46,835,514 $ 53,243,957 $ 53,447,620 $ Covered payroll 10,649,187$ 11,368,228$ 12,074,088$ 13,591,940$ 15,966,685$ Proportionate share of the net pension
liability as percentage of covered payroll 314.19% 330.40% 387.90% 391.73% 334.74% Plan fiduciary net position as a percentage
of the total pension liability 79.82% 78.40% 74.06% 73.31% 75.26% Fiscal Year 2020 2021 2022 2023 2024
Measurement Date 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023 Proportion of the net pension liability 0.5950% 0.57004% 0.72692% 0.061826% 0.62006% Proportionate share of the net pension liability 57,331,714$ 62,022,849 $ 39,313,713 $ 71,414,539 $ 77,354,146 $ Covered payroll 14,435,147$ 16,818,793$ 17,582,762$ 16,889,987$ 15,886,647$ Proportionate share of the net pension
liability as percentage of covered payroll 397.17% 368.77% 223.59% 422.82% 486.91% Plan fiduciary net position as a percentage
of the total pension liability 75.26% 75.10% 88.29% 76.68% 76.21%

Notes to Schedule:

The CalPERS discount rate was increased from 7.5% to 7.65% in fiscal year 2016, decreased from 7.65% to 7.15% in fiscal year 2018, then decreased from 7.15% to 6.9% in fiscal year 2023.

113
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

Public Safety Employees Retirement System,
Cost-Sharing Multiple-Employer Defined Benefit Pension Plan As of June 30, 2024
Last 10 Years

SCHEDULE OF CONTRIBUTIONS
2015 2016 2017 2018 2019
Contractually Required Contribution 3,652,991 $ 4,113,904 $ 4,702,631 $ 5,194,425 $ 5,826,251 $ Contributions in Relation to the
Contractually Required Contribution (3,652,991) (4,113,904) (4,702,631) (5,412,879) (5,935,126) Contribution Deficiency (Excess) - $ - $ -$ (218,454)$ (108,875)$ Covered Payroll 11,368,228 12,074,088 13,591,940 15,966,685 14,435,147 Contributions as a Percentage of Covered
Payroll 32.13% 34.07% 34.60% 32.53% 40.36%
2020 2021 2022 2023 2024
Contractually Required Contribution
Contributions in Relation to the 6,805,621$ 7,781,622$ 8,233,237$ 8,523,189$ 8,259,682$ Contractually Required Contribution
Contribution Deficiency (Excess) (7,156,622) (7,856,353) (8,233,237) (8,523,189) (8,259,682) (351,001)$ (74,731)$ - $ - $ - $ Covered Payroll 16,818,793 17,582,762 16,889,987 15,886,647 14,194,386 Contributions as a Percentage of Covered
Payroll 40.46% 44.26% 48.75% 53.65% 58.19%

114
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

Supplementary Retirement Plan
As of June 30, 2024
Last 10 Years

SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS

2015 2016 2017 2018 2019
Total Pension Liability
Interest on total pension liability 76,000 $ 89,649 $ 89,935$ 90,425 $ 90,559 $ Difference between expected and actual
experience - 36,011 - 41,781 - Changes in assumptions (23,000) (439,207) - 41,643 - Benefit payments, including refunds of
employee contributions (82,000) (83,627) (85,299) (87,006) (88,746) Net change in total pension liability (29,000) (397,174) 4,636 86,843 1,813 Total pension liability - beginning 2,104,000 2,075,000 1,677,826 1,682,462 1,769,305 Total pension liability - ending (a) 2,075,000$ 1,677,826 $ 1,682,462 $ 1,769,305 $ 1,771,118 $ Plan fiduciary net position
Contributions - employer 91,667$ 627,588 $ 483,310 $ 696,045 $ 145,013$ Net Investment income - 29,508 46,509 24,809 101,806 Administrative expense (5,000) (34,983) (27,156) (39,073) (8,150) Benefit payments (82,000) (83,627) (85,299) (87,006) (88,746) Net change in plan fiduciary net position 4,667 538,486 417,364 594,775 149,923 Plan fiduciary net position - beginning 69,000 73,667 612,153 1,029,517 1,624,292 Plan fiduciary net position - ending (b) 73,667$ 612,153 $ 1,029,517$ 1,624,292 $ 1,774,215 $ Net pension liability (asset) - ending (a) - (b) 2,001,333$ 1,065,673 $ 652,945 $ 145,013$ (3,097)$ Plan fiduciary net position as a percentage
of the total pension liability 3.55% 36.48% 61.19% 91.80% 100.17% Covered payroll - - - - - Net pension liability as a percentage of covered
payroll** n/a n/a n/a n/a n/a

Continued

115
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

Supplementary Retirement Plan
As of June 30, 2024
Last 10 Years
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS (Continued)

2020 2021 2022 2023 2024
Total Pension Liability
Interest on total pension liability 90,608 $ 90,496 $ 90,352 $ 85,041 $ 84,501$ Difference between expected and actual
experience 7,522 - 9,847 - 12,278 Changes in assumptions (8,821) - 163,732 - (10,677) Changes in benefits - - - - - Benefit payments, including refunds of
employee contributions (90,521) (92,331) (94,178) (96,061) (97,982) Net change in total pension liability (1,212) (1,835) 169,753 (11,020) (11,880) Total pension liability - beginning 1,771,118 1,769,906 1,768,071 1,937,824 1,926,804 Total pension liability - ending (a) 1,769,906$ 1,768,071 $ 1,937,824 $ 1,926,804 $ 1,914,924 $ Plan fiduciary net position
Contributions - employer -$ - $ - $ -$ 439,929 $ Net Investment income 92,803 191,751 (198,821) 50,018 99,106 Administrative expense - - - - (22,967) Benefit payments (90,521) (92,331) (94,178) (96,061) (97,982) Net change in plan fiduciary net position 2,282 99,420 (292,999) (46,043) 418,086 Plan fiduciary net position - beginning 1,774,215 1,776,497 1,875,917 1,582,918 1,536,875 Plan fiduciary net position - ending (b) 1,776,497$ 1,875,917 $ 1,582,918 $ 1,536,875 $ 1,954,961 $ Net pension liability (asset) - ending (a) - (b) (6,591)$ (107,846)$ 354,906$ 389,929 $ (40,037)$ Plan fiduciary net position as a percentage
of the total pension liability 100.37% 106.10% 81.69% 79.76% 102.09% Covered payroll - - - - - Net pension liability as a percentage of covered
payroll** n/a n/a n/a n/a n/a

Notes to Schedule:

Covered payroll: This is a closed plan and thus there is no covered employee payroll. **This is a closed plan with only retired participants and therefore no active payroll to report.

116
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

Supplementary Retirement Plan
As of June 30, 2024
Last 10 Years

SCHEDULE OF CONTRIBUTIONS
2015 2016 2017 2018 2019
Actuarially Determined Contribution 184,000$ 182,000 $ 182,000$ 41,000$ 41,000$ Contributions in Relation to the
Actuarially Determined Contribution (91,667) (627,588) (283,310) (696,045) (145,013) Contribution Deficiency (Excess) 92,333 $ (445,588)$ (101,310) $ (655,045) $ (104,013) $ Covered Payroll - - - - - Contributions as a Percentage of Covered
Payroll** n/a n/a n/a n/a n/a
2020 2021 2022 2023 2024
Actuarially Determined Contribution 29,000$ 29,000 $ 9,000 $ 9,000 $ 50,000$ Contributions in Relation to the
Actuarially Determined Contribution - - - - (439,929) Contribution Deficiency (Excess) 29,000$ 29,000 $ 9,000 $ 9,000$ (389,929)$ Covered Payroll - - - - - Contributions as a Percentage of Covered
Payroll** n/a n/a n/a n/a n/a

Notes to Schedule:

No ADC was made in 2020 and 2021 as the plan was fully funded. No ADC was made in 2022 and 2023 as anticipated being fully funded.
**This is a closed plan with only retired participants and therefore no active payroll to report.

117
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

California Employers’ Retiree Benefit Trust
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS – MANAGEMENT PLAN
For the Measurement Periods Ended June 30 1
2017 2018 2019 2020
Total OPEB Liablity
Service Cost 99,704$ 89,242$ 91,137$ 44,507$ Interest on total OPEB liability 263,097 280,264 267,176 334,957 Difference between expected and actual
experience - - 919,109 - Changes in assumptions (550,976) (39,065) (2,892,283) - Changes in benefits - - - - Benefit payments (863,145) (864,159) (715,514) (694,546) Net change in total OPEB liability (1,051,320) (533,718) (2,330,375) (315,082) Total OPEB liability - beginning 9,072,633 8,021,313 7,487,595 5,157,220 Total OPEB liability - ending (a) 8,021,313$ 7,487,595$ 5,157,220$ 4,842,138$ Plan fiduciary net position
Contributions - employer 1,163,145 905,839 715,514 694,546 Net Investment income 205,569 197,074 165,516 101,215 Administrative expense (1,053) (4,637) 579 (1,298) Benefit payments (863,145) (864,159) (715,514) (694,546) Net change in plan fiduciary net position 504,516 234,117 166,095 99,917 Plan fiduciary net position - beginning 1,962,683 2,467,199 2,701,316 2,867,411 Plan fiduciary net position - ending (b) 2,467,199$ 2,701,316$ 2,867,411$ 2,967,328$ Net OPEB liability - ending (a) - (b) 5,554,114$ 4,786,279$ 2,289,809$ 1,874,810$ Plan fiduciary net position as a percentage of the
total OPEB liability 30.76% 36.08% 55.60% 61.28%
Covered -employee payroll 2
4,994,964$ 5,022,596 $ 7,169,542 $ 7,865,847 $ Net OPEB liability as a percentage of employee
covered payroll 111.19% 95.29% 31.94% 23.83%
Continued

118
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

California Employers’ Retiree Benefit Trust
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS – MANAGEMENT PLAN (Continued)
For the Measurement Periods Ended June 30 1
2021 2022 2023
Total OPEB Liablity
Service Cost 45,842$ 56,781$ 58,484$ Interest on total OPEB liability 315,262 300,650 282,432 Difference between expected and actual
experience 214,738 - 240,548 Changes in assumptions 414,205 - (126,530) Changes in benefits - - - Benefit payments (637,924) (644,709) (670,869) Net change in total OPEB liability 352,123 (287,278) (215,935) Total OPEB liability - beginning 4,842,138 5,194,261 4,906,983 Total OPEB liability - ending (a) 5,194,261$ 4,906,983$ 4,691,048$ Plan fiduciary net position
Contributions - employer 887,924 644,709 670,869 Net Investment income 864,727 (546,163) 226,814 Administrative expense (1,202) (1,034) (1,026) Benefit payments (637,924) (644,709) (670,869) Net change in plan fiduciary net position 1,113,525 (547,197) 225,788 Plan fiduciary net position - beginning 2,967,328 4,080,853 3,533,656 Plan fiduciary net position - ending (b) 4,080,853$ 3,533,656$ 3,759,444$ Net OPEB liability - ending (a) - (b) 1,113,408$ 1,373,327$ 931,604$ Plan fiduciary net position as a percentage of the
total OPEB liability 78.56% 72.01% 80.14%
Covered -employee payroll 2
8,875,309$ 9,526,481 $ 11,008,275 $
Net OPEB liability as a percentage of employee
covered payroll 12.55% 14.42% 8.46%

1Fiscal year 2018 was the 1st year of implementation, therefore only seven years are shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll.

119
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

California Employers’ Retiree Benefit Trust
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS – MISCELLANEOUS PLAN
For the Measurement Periods Ended June 30 1
2017 2018 2019 2020
Total OPEB Liablity
Service Cost 546,732$ 486,921$ 497,069$ 213,827$ Interest on total OPEB liability 424,742 482,892 500,603 560,814 Difference between expected and actual
experience - - (947,094) - Changes in assumptions (1,145,298) (85,377) (4,694,453) - Changes in benefits - - - - Benefit payments (612,381) (682,562) (506,824) (443,086) Net change in total OPEB liability (786,205) 201,874 (5,150,699) 331,555 Total OPEB liability - beginning 13,870,480 13,084,275 13,286,149 8,135,450 Total OPEB liability - ending (a) 13,084,275$ 13,286,149$ 8,135,450$ 8,467,005$ Plan fiduciary net position
Contributions - employer 612,381 682,562 506,824 673,086 Net Investment income 507,572 422,749 350,875 216,968 Administrative expense (2,581) (9,830) 1,226 (2,855) Benefit payments (612,381) (682,562) (506,824) (443,086) Net change in plan fiduciary net position 504,991 412,919 352,101 444,113 Plan fiduciary net position - beginning 4,808,572 5,313,563 5,726,482 6,078,583 Plan fiduciary net position - ending (b) 5,313,563$ 5,726,482$ 6,078,583$ 6,522,696$ Net OPEB liability - ending (a) - (b) 7,770,712$ 7,559,667$ 2,056,867$ 1,944,309$ Plan fiduciary net position as a percentage of the
total OPEB liability 40.61% 43.10% 74.72% 77.04%
Covered -employee payroll 2
9,817,645 9,987,924 8,990,906 10,035,828 Net OPEB liability as a percentage of employee
covered payroll 79.15% 75.69% 22.88% 19.37%
Continued

120
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

California Employers’ Retiree Benefit Trust
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS – MISCELLANEOUS PLAN (Continued)
For the Measurement Periods Ended June 30 1
2021 2022 2023
Total OPEB Liablity
Service Cost 220,242$ 212,167$ 218,532$ Interest on total OPEB liability 582,735 566,473 581,817 Difference between expected and actual
experience (146,572) - (1,837,500) Changes in assumptions 690,163 - (210,232) Changes in benefits - - - Benefit payments (483,631) (511,332) (555,582) Net change in total OPEB liability 862,937 267,308 (1,802,965) Total OPEB liability - beginning 8,467,005 9,329,942 9,597,250 Total OPEB liability - ending (a) 9,329,942$ 9,597,250$ 7,794,285$ Plan fiduciary net position
Contributions - employer 1,133,631 536,332 752,911 Net Investment income 1,322,267 (1,139,958) 487,141 Administrative expense (2,550) (2,155) (2,169) Benefit payments (483,631) (511,332) (555,582) Net change in plan fiduciary net position 1,969,717 (1,117,113) 682,301 Plan fiduciary net position - beginning 6,522,696 8,492,413 7,375,300 Plan fiduciary net position - ending (b) 8,492,413$ 7,375,300$ 8,057,601$ Net OPEB liability - ending (a) - (b) 837,529$ 2,221,950$ (263,316)$ Plan fiduciary net position as a percentage of the
total OPEB liability 91.02% 76.85% 103.38%
Covered -employee payroll 2
10,673,201 11,080,111 11,736,347
Net OPEB liability as a percentage of employee
covered payroll 7.85% 20.05% -2.24%

1Fiscal year 2018 was the 1st year of implementation, therefore only seven years are shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll.

121
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

California Employers’ Retiree Benefit Trust
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS –POLICE PLAN For the Measurement Periods Ended June 30 1
2017 2018 2019 2020
Total OPEB Liablity
Service Cost 1,372,714$ 1,182,226$ 1,203,718$ 450,552$ Interest on total OPEB liability 1,285,771 1,448,586 1,521,901 1,610,811 Difference between expected and actual
experience - - (5,403,122) - Changes in assumptions (4,649,266) (341,619) (13,522,145) - Changes in benefits - - - - Benefit payments (805,720) (890,450) (840,610) (828,484) Net change in total OPEB liability (2,796,501) 1,398,743 (17,040,258) 1,232,879 Total OPEB liability - beginning 41,746,794 38,950,293 40,349,036 23,308,778 Total OPEB liability - ending (a) 38,950,293$ 40,349,036$ 23,308,778$ 24,541,657$ Plan fiduciary net position
Contributionss - employer 805,720 890,450 840,610 1,898,484 Net Investment income 321,116 267,454 221,983 151,317 Administrative expense (1,632) (6,219) 776 (2,217) Benefit payments (805,720) (890,450) (840,610) (828,484) Net change in plan fiduciary net position 319,484 261,235 222,759 1,219,100 Plan fiduciary net position - beginning 3,042,157 3,361,641 3,622,876 3,845,635 Plan fiduciary net position - ending (b) 3,361,641$ 3,622,876$ 3,845,635$ 5,064,735$ Net OPEB liability - ending (a) - (b) 35,588,652$ 36,726,160$ 19,463,143$ 19,476,922$ Plan fiduciary net position as a percentage of the
total OPEB liability 8.63% 8.98% 16.50% 20.64%
Covered -employee payroll 2
13,734,057 13,581,702 16,702,564 18,854,908 Net OPEB liability as a percentage of employee
covered payroll 259.13% 270.41% 116.53% 103.30%
Continued

122
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

California Employers’ Retiree Benefit Trust
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS –POLICE PLAN (Continued)
For the Measurement Periods Ended June 30 1
2021 2022 2023
Total OPEB Liablity
Service Cost 464,069$ 464,383$ 478,314$ Interest on total OPEB liability 1,695,972 1,678,582 1,749,178 Difference between expected and actual
experience (632,863) - (1,298,049) Changes in assumptions 2,322,679 - (751,469) Changes in benefits - - - Benefit payments (852,856) (970,597) (1,028,571) Net change in total OPEB liability 2,997,001 1,172,368 (850,597) Total OPEB liability - beginning 24,541,657 27,538,658 28,711,026 Total OPEB liability - ending (a) 27,538,658$ 28,711,026$ 27,860,429$ Plan fiduciary net position
Contributionss - employer 1,518,004 2,305,632 1,679,698 Net Investment income 2,002,925 (1,173,952) 551,771 Administrative expense (2,088) (2,064) (2,380) Benefit payments (852,856) (970,597) (1,028,571) Net change in plan fiduciary net position 2,665,985 159,019 1,200,518 Plan fiduciary net position - beginning 5,064,735 7,730,720 7,889,739 Plan fiduciary net position - ending (b) 7,730,720$ 7,889,739$ 9,090,257$ Net OPEB liability - ending (a) - (b) 19,807,938$ 20,821,287$ 18,770,172$ Plan fiduciary net position as a percentage of the
total OPEB liability 28.07% 27.48% 32.63%
Covered -employee payroll 2
20,290,021 19,880,758 19,036,772
Net OPEB liability as a percentage of employee
covered payroll 97.62% 104.73% 98.60%

1Fiscal year 2018 was the 1st year of implementation, therefore only seven years are shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll.

123
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

California Employers’ Retiree Benefit Trust
As of June 30, 2024
Last 10 Years 1
SCHEDULE OF CONTRIBUTIONS – MANAGEMENT PLAN
2018 2019 2020 2021
Actuarially Determined Contribution 727,107$ 287,302 $ 233,291 $ 213,789 $ Contributions in Relation to the Actuarially
Determined Contribution 905,839 715,514 694,546 887,924 Contribution Deficiency (Excess) (178,732)$ (428,212)$ (461,255)$ (674,135)$ Covered Employee Payroll 2
5,022,596$ 7,169,542 $ 7,865,847 $ 8,875,309 $
Contributions as a Percentage of Covered
Payroll 18.04% 9.98% 8.83% 10.00%
Continued

124
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

California Employers’ Retiree Benefit Trust
As of June 30, 2024
Last 10 Years 1
SCHEDULE OF CONTRIBUTIONS – MANAGEMENT PLAN (Continued) 2022 2023 2024
Actuarially Determined Contribution 220,200$ 241,579$ 248,826$ Contributions in Relation to the Actuarially
Determined Contribution 648,918 670,869 696,662 Contribution Deficiency (Excess) (428,718)$ (429,290)$ (447,836)$ Covered Employee Payroll 2
9,526,481$ 11,008,275 $ 10,560,735 $
Contributions as a Percentage of Covered
Payroll 6.81% 6.09% 6.60%

Notes to Schedule:
*Actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2018 were from the June 30, 2015 valuation; Fiscal Year 2019 and 2020 were from the June 30, 2017 valuation; Fiscal year 2021 and 2022 from the June 30, 2019 valuation and Fiscal year 2023 and 2024 from the June 30, 2021 valuation.

Methods and assumptions used to determine 2024 contributions:

Actuarial Cost Method Entry Age Normal Cost, Level Percent of Pay Amortization Method/Period Level percent of payroll over a closed 30-year period Asset Valuation Method
Inflation
Payroll Growth
Investment Rate of Return
Market Value

2.50%

3.00%

6.80%
Healthcare cost-trend rates 5.6% per year.

Retirement Age 2.7% @55 for Miscellaneous “classic” employees, 2% @62 for Miscellaneous “PEPRA” employees, 3% @50 for Safety “classic” employees, 2.7% @57 for Safety “PEPRA” employees. The probabilities of retirement are based on the 2017 CalPERS Experience Study for the period from 1997-2015.

Mortality Pre- retirement mortality based on 2017 CalPERS 1997-2015 Experience Study covering CalPERS participants adjusted to back out 15 years of Scale MP to central year 2015. Post retirement mortality probability based on MacLeod Watts Scale 2020 applied generationally from 2015.

1Fiscal year 2018 was the 1st year of implementation, therefore only seven years are shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll.

125
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

California Employers’ Retiree Benefit Trust
As of June 30, 2024
Last 10 Years 1
SCHEDULE OF CONTRIBUTIONS – MISCELLANEOUS PLAN
2018 2019 2020 2021
Actuarially Determined Contribution 1,208,972$ 521,061$ 402,665$ 398,829$ Contributions in Relation to the Actuarially
Determined Contribution 682,562 506,824 673,086 1,133,631 Contribution Deficiency (Excess) 526,410$ 14,237$ (270,421)$ (734,802)$ Covered Employee Payroll 2 9,987,924$ 8,990,906 $ 10,035,828 $ 10,673,202 $ Contributions as a Percentage of Covered
Payroll 6.83% 5.64% 6.71% 10.62%
Continued

126
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

California Employers’ Retiree Benefit Trust
As of June 30, 2024
Last 10 Years 1
SCHEDULE OF CONTRIBUTIONS – MISCELLANEOUS PLAN (Continued) 2022 2023 2024
Actuarially Determined Contribution 401,524$ 591,476 $ 609,221 $ Contributions in Relation to the Actuarially
Determined Contribution 556,214 752,911 792,319 Contribution Deficiency (Excess) (154,690)$ (161,435)$ (183,098)$ Covered Employee Payroll 2
11,080,111$ 11,736,347 $ 13,420,595 $
Contributions as a Percentage of Covered
Payroll 5.02% 6.42% 5.90%

Notes to Schedule:
*Actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2018 were from the June 30, 2015 valuation and Fiscal Year 2019 and 2020 were from the June 30, 2017 valuation. Fiscal Year 2021 and 2022 contributions were from the June 30, 2019 valuation and Fiscal Year 2023 and 2024 contributions were from the June 30, 2021 valuation.

Methods and assumptions used to determine 2024 contributions:

2.50%

3.00%

6.8%
Healthcare cost-trend rates 5.6% per year.

1Fiscal year 2018 was the 1st year of implementation, therefore only seven years shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll.

127
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

California Employers’ Retiree Benefit Trust
As of June 30, 2024
Last 10 Years 1
SCHEDULE OF CONTRIBUTIONS – POLICE PLAN
2018 2019 2020 2021
Actuarially Determined Contribution 3,367,235$ 2,119,228$ 2,061,829$ 2,128,780$ Contributions in Relation to the Actuarially
Determined Contribution 890,450 840,610 1,898,484 1,518,004 Contribution Deficiency (Excess) 2,476,785$ 1,278,618$ 163,345$ 610,776$ Covered Employee Payroll 2 13,581,702$ 16,202,478 $ 16,818,793 $ 20,290,021 $ Contributions as a Percentage of Covered
Payroll 6.56% 5.19% 11.29% 7.48%
Continued

128
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

California Employers’ Retiree Benefit Trust
As of June 30, 2023
Last 10 Years 1
SCHEDULE OF CONTRIBUTIONS – POLICE PLAN (Continued)
2022 2023 2024
Actuarially Determined Contribution 2,192,645$ 1,590,494$ 1,638,208$ Contributions in Relation to the Actuarially
Determined Contribution 2,307,507 1,679,698 1,751,534 Contribution Deficiency (Excess) (114,862)$ (89,204)$ (113,326)$ Covered Employee Payroll 2
19,880,758$ 19,036,772 $ 17,570,816 $
Contributions as a Percentage of Covered
Payroll 11.61% 8.82% 9.97%

Notes to Schedule:
*Actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2018 were from the June 30, 2015 valuation and Fiscal Year 2019 and 2020 were from the June 30, 2017 valuation. Fiscal Year 2021 contributions were from the June 30, 2019 valuation and Fiscal Year 2023 and 2024 from the June 30, 2021 valuation.

Methods and assumptions used to determine 2024 contributions:

2.50%

3.00%

6.80%
Healthcare cost-trend rates 5.6% per year.

1Fiscal year 2018 was the 1st year of implementation, therefore only seven years are shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll.

129
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024

BUDGETARY BASIS OF ACCOUNTING

The City follows these procedures in establishing the budgetary data reflected in the required supplementary information:

1. The City Manager submits to the City Council a prop osed operating budget for the fiscal year commencing the following July 1. The operating budget includes proposed expenditures and the means of financing them.

2. Public hearings are conducted to obtain taxpayer comments.

3. The budget is legally enacted th rough passage of a minute order.

4. The City Manager is authorized to transfer bu dgeted amounts between departments within any fund; however, any revisions that increase the total expend itures of any fund must be approved by the City Council. Expenditures may not legally exceed budget ed appropriations at the fund level without City Council approval.

5. The City adopts a two year budget for its Genera l Fund, Special Revenue Funds, Debt Service Funds and Capital Projects Funds.

6. Budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America. Amounts presented include amendments approved by the City Council.

7. Encumbrance accounting is employed as an extension of formal budgetary integration in the City's governmental funds. Encumbrances outstanding at year end are reported as assignments of fund balances, since they do not yet constitute expenditures or li abilities. Encumbrances are reappropriated in the following year. Unexpended appropriations lapse at year end. 130

SUPPLEMENTAL INFORMATION
131
City of Antioch
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
Special Debt Capital
Revenue Funds Service Funds Project Funds Total
ASSETS
Cash and investments 50,406,841 $ - $ 19,369,235$ 69,776,076 $ Receivables:

Accounts, net 1,904,505 - 474,266 2,378,771 Tax 1,298,375 - - 1,298,375 Prepaid items 148,052 236 - 148,288 Lease interest receivable 1,737 - - 1,737 Lease receivable 925,333 - - 925,333 Loans receivable 20,569,726 - - 20,569,726 Total assets 75,254,569$ 236 $ 19,843,501$ 95,098,306 $

LIABILITIES
Liabilities:

Accounts payable 1,555,257$ -$ 138,335$ 1,693,592$ Accrued payroll 343,310 - 1,255 344,565 Deposits 1,076,432 - 168,948 1,245,380 Due to other funds 1,317,350 - - 1,317,350 Unearned revenue 685,201 - - 685,201 Total liabilities 4,977,550 - 308,538 5,286,088

DEFERRED INFLOWS OF RESOURCES
Unavailable AB 4114 fees 19,504 - - 19,504 Unavailable grant receipts 1,066,180 - - 1,066,180 Unavailable loan interest 5,171,388 - - 5,171,388 Lease related amounts 884,110 - - 884,110 Total deferred inflows of resources 7,141,182 - - 7,141,182 132
City of Antioch
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
Special Debt Capital
Revenue Funds Service Funds Project Funds Total
Fund Balances:

Nonspendable:

Petty cash and prepaid items 139,719 - - 139,719 Restricted for:

Housing & Development 21,578,047 - - 21,578,047 Disability Access 205,324 - - 205,324 Animal Services 59,500 - - 59,500 Debt Service - 236 - 236 Public Facilities - - 10,324,054 10,324,054 Streets 22,965,880 - - 22,965,880 PEG Programming 549,129 - - 549,129 Storm Channels 3,639,999 - - 3,639,999 Landscape Maintenance 4,982,939 - - 4,982,939 Tidelands Areas Protection 146,872 - - 146,872 Law Enforcement 594,588 - - 594,588 Traffic Safety 816,399 - - 816,399 Abandoned Vehicle 882,907 - - 882,907 Opioid Abatement 89,106 - - 89,106 Committed to:

Parks 3,869,304 - - 3,869,304 Landscape Maintenance 288,914 - - 288,914 Arts & Cultural Activities 351,433 - - 351,433 Recreation Programs 426,896 - - 426,896 Field Maintenance 584,494 - - 584,494 Memorial Field Maintenance 21,865 - - 21,865 Road Repair 449,959 - - 449,959 Waste Reduction 379,421 - - 379,421 Youth Activities/Building Maintenance 222,756 - - 222,756 Traffic Signals 12,782 - - 12,782 Post Retirement Medical 1,282,294 - - 1,282,294 Assigned to:

Parks & Recreation 45,215 - - 45,215 Capital Projects - - 8,360,807 8,360,807 Community Benefit Programs - - 41,220 41,220 AD 26 - - 403,555 403,555 AD 27 - - 405,327 405,327 Unassigned (1,449,905) - - (1,449,905) Total fund balances 63,135,837 236 19,534,963 82,671,036 Total liabilities, deferred inflows of resources
and fund balances 75,254,569$ 236$ 19,843,501$ 95,098,306$ 133
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Fiscal Year Ended June 30, 2024
Special Debt Capital
Revenue Funds Service Funds Project Funds Total
REVENUES:

Taxes 10,220,053 $ - $ 300,000$ 10,520,053 $ Fines and penalties 69,957 - - 69,957 Investment income and rentals 2,516,147 - 549,394 3,065,541 Revenue from other agencies 1,652,629 - 526,061 2,178,690 Current service charges 5,528,038 - 1,688,236 7,216,274 Special assessment revenue 4,824,128 - - 4,824,128 Other 144,847 - 32,446 177,293 Total revenues 24,955,799 - 3,096,137 28,051,936 EXPENDITURES:

Current:

General government 1,168,782 52 3,169 1,172,003 Public works 7,455,106 - 118,822 7,573,928 Public safety 5,152,940 - 2,145 5,155,085 Parks and recreation 6,655,524 - 11,361 6,666,885 Community development 233 - 1,757 1,990 Capital outlay 3,719,330 - 1,542,402 5,261,732 Debt service:

Principal retirement - 240,000 - 240,000 Interest and fiscal charges - 101,871 - 101,871 Total expenditures 24,151,915 341,923 1,679,656 26,173,494 REVENUES OVER (UNDER) EXPENDITURES 803,884 (341,923) 1,416,481 1,878,442 OTHER FINANCING SOURCES (USES):

Transfers in 7,635,993 341,933 3,017,874 10,995,800 Transfers (out) (4,904,247) - (944) (4,905,191) Total other financing sources (uses) 2,731,746 341,933 3,016,930 6,090,609 Net change in fund balances 3,535,630 10 4,433,411 7,969,051 FUND BALANCES:

Beginning of year 59,600,207 226 15,101,552 74,701,985 End of year 63,135,837$ 236$ 19,534,963$ 82,671,036$ 134

NON-MAJOR SPECIAL REVENUE FUNDS
These funds account for the proceeds derived from special revenue sources, whic h are legally restricted to expenditures for specified purposes.

Delta Fair Property Fund
This fund accounts for revenues resulting from the sale or lease of surplus ri ght-of-way property acquired from the State.

In accordance with agreements with the State, expenditures must be for park and recreational facilities.

Housing and Community Development Fund
This fund accounts for grant funds received from the Federal government for the purpose of developin g viable urban communities, as well as Permanent Local Housing Funds to help increase the supply of affordable housing units.

Housing Successor Fund
This fund was established to account for the administratio n of housin g assets transferred b y the former Antioc h Development Agency to the City as Housing Successor.

RMRA Fund
This fund accounts for the receipts and expenditures of the Road Repair and Accountability Act (SB1) funds.

Gas Tas Fund
This fund accounts for revenues and related expenditures received from the State under the Streets and Hi ghway Code Sections 2105, 2106, 2107, and 2107.5. The allocations must be spent for street maintenance or construction and a limited amount for engineering.

Recreation Programs
This fund accounts for revenue received to cover the costs of recreation pro grams provided by the City's Leisure Services Divisions.

Animal Services Fund
This fund accounts for revenues and expenditures of the Cit y's animal services pro gram. A portio n of the revenues required to operate this function comes from animal licenses and shelter, adoption, handling, and impound fees. The reminder comes from a subsidy transfer from the General Fund.

Civic Arts Fund
This fund accounts for mone y specifically set aside for art pro grams and pro jects. Revenues come from a percenta geo f the City's Transient Occupancy Tax. Expenditures are for a variety of programs in the fund and performing arts, as well as projects such as Art in Public Places.

Park in Lieu Fund
This fund accounts for revenues from park dedication fees required of all new construction. Monies are accumulated i n accounts allocated to certain parks on the basis of the area in which the construction is taking place. These funds are then appropriated and spent for park development.

Senior Bus Fund
This fund accounts for the Cit y's Senior Bus Pro gram, which provides door-to-door transportatio n to frail, elderl y, and disabled individuals. Revenue sources are grant funds through the Metropolitan Transportation Commission and fees paid by riders and the Antioch Committee on Aging.

Abandoned Vehicles Fund
This fund accounts for revenue from AB 4114, whic h charges a $1.00 fee o n the registration of all vehicles located i n the City. The funds are received from the County and are used to remove abandoned vehicles form City streets.

Traffic Signal Fee Fund
This fund accounts for fees from developers for all new traffic signal construction. 135
NON-MAJOR SPECIAL REVENUE FUNDS, Continued
Asset Forfeitures Fund
This fund was established to account for the proceeds from sales of assets seized i n connection with drug enforcement.

These proceeds are to be used for law enforcement purposes.

Measure J Growth Management Program Fund
This fund accounts for Measure J Funds, which are used to construct roads.

Child Care Fund
This fund accounts for lease revenue received and Cit y expenditures relating to the child chare center leased from the City by the YWCA.

Tidelands Assembly Bill 1900
In 1990, the California State Le gislature passed legislation that created tidelands entitlement areas. Funds are generated by payments from the lessees of the City's tidelands areas. This revenue is limited to improving accessibility and/or protection of the City's waterfront areas.

Maintenance Districts
Established to account for revenue and related expenditures of lighting and landscape activities.

Solid Waste Reduction AB 939
Under AB 939, a special fee is levied b y the State a gainst each to n of solid waste, whic h is disposed at landfill sites. A portion of this fee goes back to the cities on a quarterly basis for use in achieving AB 939 goals.

Pollution Elimination
This fund was established to acount for activities related to the National Pollutio n Discharge Elimination Program. The purpose of this program is to monitor and reduce storm water pollution.

Supplemental Law Enforcement
This fund accounts for supplemental public safety funding allocated in AB 3229. Funds must be used for front-line police services and must supplement and not supplant existing funding for law enforcement services.

Street Impact Fund
This fund accounts for franchise taxes received.

Traffic Safety Fund
This fund accounts for fines and forfeitures received under Section 1463 of the Penal Code. Funds shall be used exclusively for official traffic control devices, the maintenance thereof, equipment and supplies for traffic law enforcement and traffic accident prevention.

PEG Franchise Fee Fund
This fund accounts for a 1% fee collected from video franchises to support local Public, Educational and Governmental Programming (PEG).

SB1186 Disability Access Fund
This fund accounts for a $4 state fee collected wit
h new or renewed business licenses for the purposes of increasin g disability access and compliance with construction-related accessibility requirements.

East Lone Tree Benefit District Fund
This fund accounts for the East Lone Tree Public Facilit y Benefit District formed b y the City in December 2016. A benefit district fee is charged to developers to be used to fund the planning, design/engineering and construction of transportation improvements - specifically the segments of Slatten Ranch Road and related infrastructure including storm drain, water, sanitary sewer, dry utilities and East Antioch Trail improvements. 136
NON-MAJOR SPECIAL REVENUE FUNDS, Continued
Kaiser Public Facility Benefit District Fund
This fund accounts for the Kaiser Public Facilit y Benefit District Fund established i n order to provide for the reimbursement of certain public improvements completed by Kaiser Foundation Hospitals. Fees charged to developers will be used to reimburse Kaiser Foundation Hospitals for engineering and construction costs of Deer Valley Road, Sand Creek Road and Wellness Way located within the District boundries.

Opioid Settlements Fund
This fund accounts for settlement monies received b
y the City as part of the Janssen & Distributors Opioid Settlements.

Funds must be used for opioid abatement activities.

CalVIP Grant Fund
This fund accounts for grant funding from the Board of State and Communit y Corrections under the California Violence Intervention and Prevention (CalVIP) grant program. Funds are to support effective violence reduction initiatives.

Storm Damage Fund
This fund accounts for the cost of damages incurred under the state and local emergency declared by the State of California due to severe storm damage. The City has applied for federal funding under FEMA-4683-DR-CA to be reimbursed for costs.

CFD 2016-01 Police Protection
This fund accounts for CFD 2016-01 formed b
y the City in 2017 and accounts for a special tax secured b y a continuing lien against all non-exempt real property in the CFD to fund all or a portion of the cost of Police protection services.

CFD 2018-01 Public Services
This fund accounts for CFD 2018-01 formed b y the City in 2018 and accounts for a special tax secured b y a continuing lien against all non-exempt real property in the CFD to fund all or a portion of the cost of neighborhood park and street lighting maintenance, neighborhood landscape maintenance, stormwater maintenance, open space maintenance and administrative expenses of the CFD.

CFD 2018-02 Police Protection
This fund accounts for CFD 2018-02 formed b
y the City in 2018 and accounts for a special tax secured b y a continuing lien against all non-exempt real property in the CFD to fund all or a portion of the cost of Police protection services.

CFD 2022-01 Public Services
This fund accounts for CFD 2022-01 formed b y the City in 2022 and accounts for a special tax secured b y a continuing lien against all non-exempt real property in the CFD to fund all or a portion of the cost of neighborhood park and street lighting maintenance, neighborhood landscape maintenance, stormwater maintenance, open space maintenance and administrative expenses of the CFD.

Post Retirement Medical
This fund is used to pa
y post retirement medical benefits for retirees under the followin g categories: Miscellaneous, Police, and Management employees.
137
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2024
Housing and Housing
Delta Fair Community Successor
Property Development Fund RMRA Gas Tax
ASSETS
Cash and investments -$ 501,822$ 6,047,470$ 6,644,104$ 2,845,431$ Receivables:

Accounts, net 676,009 323,201 - - - Taxes - - - 240,305 571,307 Prepaid items - - - - - Lease interest receivable 1,258 - - - - Lease receivable 598,743 - - - - Loans receivable - 7,057,009 13,512,717 - - Total assets 1,276,010$ 7,882,032$ 19,560,187$ 6,884,409$ 3,416,738$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 148,246$ 216,908$ 225,025$ 3,548$ 102,894$ Accrued payroll 1,972 6,012 2,514 335 2,132 Deposits - - - - - Due to other funds 422,114 - - - - Unearned revenue - 242,325 - - - Total liabilities 572,332 465,245 227,539 3,883 105,026

DEFERRED INFLOWS OF RESOURCES
Unavailable AB 4114 fees - - - - - Unavailable grant receipts 675,849 - - - - Unavailable loan interest - 1,289,599 3,881,789 - - Lease related amounts 579,460 - - - - Total deferred inflows of resources 1,255,309 1,289,599 3,881,789 - - 138
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2024
Housing and Housing
Delta Fair Community Successor
Property Development Fund RMRA Gas Tax
Fund balances:

Nonspendable:

Petty cash and prepaid items - - - - - Restricted for:

Housing & Development - 6,127,188 15,450,859 - - Disability Access - - - - - Animal Services Operations - - - - - Streets - - - 6,880,526 3,311,712 PEG Programming - - - - - Storm Channels - - - - - Landscape Maintenance - - - - - Tidelands Areas Protection - - - - - Law Enforcement - - - - - Traffic Safety - - - - - Abandoned Vehicle - - - - - Opioid Abatement - - - - - Committed to:

Parks - - - - - Landscape Maintenance - - - - - Arts & Cultural Activities - - - - - Recreation Programs - - - - - Field Maintenance - - - - - Memorial Field Maintenance - - - - - Road Repair - - - - - Waste Reduction - - - - - Youth Activities/Buildin
g
Maintenance - - - - - Traffic Signals - - - - - Post Retirement Medical - - - - - Assigned to:

Parks & Recreation - - - - - Unassigned (551,631) - - - - Total fund balances (551,631) 6,127,188 15,450,859 6,880,526 3,311,712 Total liabilities, deferred inflows of
resources and fund balances 1,276,010$ 7,882,032$ 19,560,187$ 6,884,409$ 3,416,738$ 139
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2024 (Continued)
Recreation Animal Park in
Programs Services Civic Arts Lieu Senior Bus
ASSETS
Cash and investments 2,180,363$ 131,365$ 334,636$ 3,484,444$ 45,215$ Receivables:

Accounts, net 126,111 6,770 3,814 - - Taxes - - 13,817 - - Prepaid items 5,710 - - - - Lease interest receivable 479 - - - - Lease receivable 326,590 - - - - Loans receivable - - - - - Total assets 2,639,253$ 138,135$ 352,267$ 3,484,444$ 45,215$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 251,253$ 20,121$ -$ 2,138$ -$ Accrued payroll 244,083 40,169 - 602 - Deposits 276,825 18,345 834 - - Due to other funds - - - - - Unearned revenue 135,877 - - - - Total liabilities 908,038 78,635 834 2,740 -

DEFERRED INFLOWS OF RESOURCES
Unavailable AB 4114 fees - - - - - Unavailable grant receipts - - - - - Unavailable loan interest - - - - - Lease related amounts 304,650 - - - - Total deferred inflows of resources 304,650 - - - - 140
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2024 (Continued)
Recreation Animal Park in
Programs Services Civic Arts Lieu Senior Bus
Fund balances:

Nonspendable:

Petty cash and prepaid items 5,710 - - - - Restricted for:

Housing & Development - - - - - Disability Access - - - - - Animal Services Operations - 59,500 - - - Streets - - - - - PEG Programming - - - - - Storm Channels - - - - - Landscape Maintenance - - - - - Tidelands Areas Protection - - - - - Law Enforcement - - - - - Traffic Safety - - - - - Abandoned Vehicle - - - - - Opioid Abatement - - - - - Committed to:

Parks 387,600 - - 3,481,704 - Landscape Maintenance - - - - - Arts & Cultural Activities - - 351,433 - - Recreation Programs 426,896 - - - - Field Maintenance 584,494 - - - - Memorial Field Maintenance 21,865 - - - - Road Repair - - - - - Waste Reduction - - - - - Youth Activities/Buildin
g
Maintenance - - - - - Traffic Signals - - - - - Post Retirement Medical - - - - - Assigned to:

Parks & Recreation - - - - 45,215 Unassigned - - - - - Total fund balances 1,426,565 59,500 351,433 3,481,704 45,215 Total liabilities, deferred inflows of
resources and fund balances 2,639,253$ 138,135$ 352,267$ 3,484,444$ 45,215$ 141
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2024 (Continued)
Measure J
Growth
Abandoned Traffic Asset Management Child
Vehicles Signal Fee Forfeitures Program Care
ASSETS
Cash and investments 882,907 $ 816,399 $ 1,240,737$ 2,686,595$ 228,756$ Receivables:

Accounts, net 19,504 - - - - Taxes - - - - - Prepaid items - - - - - Lease interest receivable - - - - - Lease receivable - - - - - Loans receivable - - - - - Total assets 902,411$ 816,399$ 1,240,737$ 2,686,595$ 228,756$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable -$ -$ 1,639$ 87,944$ -$ Accrued payroll - - - 106 - Deposits - - 644,510 3,520 6,000 Due to other funds - - - - - Unearned revenue - - - - - Total liabilities - - 646,149 91,570 6,000

DEFERRED INFLOWS OF RESOURCES
Unavailable AB 4114 fees 19,504 - - - - Unavailable grant receipts - - - - - Unavailable loan interest - - - - - Lease related amounts - - - - - Total deferred inflows of resources 19,504 - - - - 142
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2024 (Continued)
Measure J
Growth
Abandoned Traffic Asset Management Child
Vehicles Signal Fee Forfeitures Program Care
Fund balances:

Nonspendable:

Petty cash and prepaid items - - - - - Restricted for:

Housing & Development - - - - - Disability Access - - - - - Animal Services Operations - - - - - Streets - - - 2,595,025 - PEG Programming - - - - - Storm Channels - - - - - Landscape Maintenance - - - - - Tidelands Areas Protection - - - - - Law Enforcement - - 594,588 - - Traffic Safety - 816,399 - - - Abandoned Vehicle 882,907 - - - - Opioid Abatement - - - - - Committed to:

Parks - - - - - Landscape Maintenance - - - - - Arts & Cultural Activities - - - - - Recreation Programs - - - - - Field Maintenance - - - - - Memorial Field Maintenance - - - - - Road Repair - - - - - Waste Reduction - - - - - Youth Activities/Buildin
g
Maintenance - - - - 222,756 Traffic Signals - - - - - Post Retirement Medical - - - - - Assigned to:

Parks & Recreation - - - - - Unassigned - - - - - Total fund balances 882,907 816,399 594,588 2,595,025 222,756 Total liabilities, deferred inflows of
resources and fund balances 902,411$ 816,399$ 1,240,737$ 2,686,595$ 228,756$ 143
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2024 (Continued)
Tidelands Lighting & Park 1A Solid Waste
Assembly Landscape Maintenance Reduction Pollution
Bill - 1900 Distri ct District AB 939 Elimination
ASSETS
Cash and investments 146,580 $ 3,384,155 $ 289,654$ 835,088$ 3,470,735$ Receivables:

Accounts, net 292 - 3,013 469 278,534 Taxes - - - - - Prepaid items - - - - - Lease interest receivable - - - - - Lease receivable - - - - - Loans receivable - - - - - Total assets 146,872$ 3,384,155$ 292,667$ 835,557$ 3,749,269$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable -$ 298,576$ 3,645$ 18,698$ 94,109$ Accrued payroll - 21,478 108 4,041 15,161 Deposits - - - 126,398 - Due to other funds - - - - - Unearned revenue - - - 306,999 - Total liabilities - 320,054 3,753 456,136 109,270

Antioch City CouncilJanuary 14, 2025

Antioch City Council
January 14, 2025