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

DEFERRED INFLOWS OF RESOURCES
Unavailable AB 4114 fees - - - - - Unavailable grant receipts - - - - - Unavailable loan interest - - - - - Lease related amounts - - - - - Total deferred inflows of resources - - - - - 144
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
Fund balances:

Nonspendable:

Petty cash and prepaid items - - - - - Restricted for:

Housing & Development - - - - - Disability Access - - - - - Animal Services Operations - - - - - Streets - - - - - PEG Programming - - - - - Storm Channels - - - - 3,639,999 Landscape Maintenance - 3,064,101 - - - Tidelands Areas Protection 146,872 - - - - Law Enforcement - - - - - Traffic Safety - - - - - Abandoned Vehicle - - - - - Opioid Abatement - - - - - Committed to:

Parks - - - - - Landscape Maintenance - - 288,914 - - Arts & Cultural Activities - - - - - Recreation Programs - - - - - Field Maintenance - - - - - Memorial Field Maintenance - - - - - Road Repair - - - - - Waste Reduction - - - 379,421 - Youth Activities/Buildin
g
Maintenance - - - - - Traffic Signals - - - - - Post Retirement Medical - - - - - Assigned to:

Parks & Recreation - - - - - Unassigned - - - - - Total fund balances 146,872 3,064,101 288,914 379,421 3,639,999 Total liabilities, deferred inflows of
resources and fund balances 146,872$ 3,384,155$ 292,667$ 835,557$ 3,749,269$ 145
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2024 (Continued)
Supplemental PEG
Law LLEBG Street Traffic Franchise
Enforcement Byrne Grant Impact Safety Fee
ASSETS
Cash and investments -$ -$ 27,620$ -$ 498,522$ Receivables:

Accounts, net - - - 12,782 - Taxes - - 422,339 - 50,607 Prepaid items - - - - 3,410 Lease interest receivable - - - - - Lease receivable - - - - - Loans receivable - - - - - Total assets -$ -$ 449,959$ 12,782$ 552,539$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable -$ -$ -$ -$ -$ Accrued payroll - - - - - Deposits - - - - - Due to other funds - - - - - Unearned revenue - - - - - Total liabilities - - - - -

DEFERRED INFLOWS OF RESOURCES
Unavailable AB 4114 fees - - - - - Unavailable grant receipts - - - - - Unavailable loan interest - - - - - Lease related amounts - - - - - Total deferred inflows of resources - - - - - 146
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2024 (Continued)
Supplemental PEG
Law LLEBG Street Traffic Franchise
Enforcement Byrne Grant Impact Safety Fee
Fund balances:

Nonspendable:

Petty cash and prepaid items - - - - 3,410 Restricted for:

Housing & Development - - - - - Disability Access - - - - - Animal Services Operations - - - - - Streets - - - - - PEG Programming - - - - 549,129 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 - - 449,959 - - Waste Reduction - - - - - Youth Activities/Buildin
g
Maintenance - - - - - Traffic Signals - - - 12,782 - Post Retirement Medical - - - - - Assigned to:

Parks & Recreation - - - - - Unassigned - - - - - Total fund balances - - 449,959 12,782 552,539 Total liabilities, deferred inflows of
resources and fund balances -$ -$ 449,959$ 12,782$ 552,539$ 147
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2024 (Continued)
East
SB1186 Lone Tree Kaiser
Disability Benefit Public Facility Opioid CalVIP
Access District Benefit District Settlements Grant
ASSETS
Cash and investments 205,324$ 10,144,760$ 33,857$ 89,106$ -$ Receivables:

Accounts, net - - - - 297,951 Taxes - - - - - Prepaid items - - - - 8,333 Lease interest receivable - - - - - Lease receivable - - - - - Loans receivable - - - - - Total assets 205,324$ 10,144,760$ 33,857$ 89,106$ 306,284$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable -$ -$ -$ -$ 70,449$ Accrued payroll - - - - 4,597 Deposits - - - - - Due to other funds - - - - 231,236 Unearned revenue - - - - - Total liabilities - - - - 306,282

DEFERRED INFLOWS OF RESOURCES
Unavailable AB 4114 fees - - - - - Unavailable grant receipts - - - - 234,276 Unavailable loan interest - - - - - Lease related amounts - - - - - Total deferred inflows of resources - - - - 234,276 148
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2024 (Continued)
East
SB1186 Lone Tree Kaiser
Disability Benefit Public Facility Opioid CalVIP
Access District Benefit District Settlements Grant
Fund balances:

Nonspendable:

Petty cash and prepaid items - - - - - Restricted for:

Housing & Development - - - - - Disability Access 205,324 - - - - Animal Services Operations - - - - - Streets - 10,144,760 33,857 - - PEG Programming - - - - - Storm Channels - - - - - Landscape Maintenance - - - - - Tidelands Areas Protection - - - - - Law Enforcement - - - - - Traffic Safety - - - - - Abandoned Vehicle - - - - - Opioid Abatement - - - 89,106 - 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 - - - - (234,274) Total fund balances 205,324 10,144,760 33,857 89,106 (234,274) Total liabilities, deferred inflows of
resources and fund balances 205,324$ 10,144,760$ 33,857$ 89,106$ 306,284$ 149
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2024 (Continued)
CFD 2016-01 CFD 2018-01 CFD 2018-02 CFD 2022-01
Storm Police Public Police Public
Damage Protection Services Protection Services
ASSETS
Cash and investments -$ -$ 1,742,271$ -$ 181,833$ Receivables:

Accounts, net 156,055 - - - - Taxes - - - - - Prepaid items - - - - - Lease interest receivable - - - - - Lease receivable - - - - - Loans receivable - - - - - Total assets 156,055$ -$ 1,742,271$ -$ 181,833$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable -$ -$ 4,476$ -$ 790$ Accrued payroll - - - - - Deposits - - - - - Due to other funds 664,000 - - - - Unearned revenue - - - - - Total liabilities 664,000 - 4,476 - 790

DEFERRED INFLOWS OF RESOURCES
Unavailable AB 4114 fees - - - - - Unavailable grant receipts 156,055 - - - - Unavailable loan interest - - - - - Lease related amounts - - - - - Total deferred inflows of resources 156,055 - - - - 150
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2024 (Continued)
CFD 2016-01 CFD 2018-01 CFD 2018-02 CFD 2022-01
Storm Police Public Police Public
Damage Protection Services Protection Services
Fund balances:

Nonspendable:

Petty cash and prepaid items - - - - - Restricted for:

Housing & Development - - - - - Disability Access - - - - - Animal Services Operations - - - - - Streets - - - - - PEG Programming - - - - - Storm Channels - - - - - Landscape Maintenance - - 1,737,795 - 181,043 Tidelands Areas Protection - - - - - Law Enforcement - - - - - Traffic Safety - - - - - Abandoned Vehicle - - - - - Opioid Abatement - - - - - Committed to:

Parks & Recreation - - - - - Unassigned (664,000) - - - - Total fund balances (664,000) - 1,737,795 - 181,043 Total liabilities, deferred inflows of
resources and fund balances 156,055$ -$ 1,742,271$ -$ 181,833$ 151
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2024 (Continued)
Post
Retirement
Medical Total
ASSETS
Cash and investments 1,287,092 $ 50,406,841 $
Receivables:

Accounts, net - 1,904,505
Taxes - 1,298,375
Prepaid items 130,599 148,052
Lease interest receivable - 1,737
Lease receivable - 925,333
Loans receivable - 20,569,726
Total assets 1,417,691$ 75,254,569$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 4,798$ 1,555,257$
Accrued payroll - 343,310
Deposits - 1,076,432
Due to other funds - 1,317,350
Unearned revenue - 685,201
Total liabilities 4,798 4,977,550

DEFERRED INFLOWS OF RESOURCES
Unavailable AB 4114 fees - 19,504
Unavailable grant receipts - 1,066,180 Unavailable loan interest - 5,171,388 Lease related amounts - 884,110
Total deferred inflows of resources - 7,141,182 152
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2024 (Continued)
Post
Retirement
Medical Total
Fund balances:

Nonspendable:

Petty cash and prepaid items 130,599 139,719
Restricted for:

Housing & Development - 21,578,047 Disability Access - 205,324
Animal Services Operations - 59,500 Streets - 22,965,880
PEG Programming - 549,129
Storm Channels - 3,639,999
Landscape Maintenance - 4,982,939
Tidelands Areas Protection - 146,872 Law Enforcement - 594,588
Traffic Safety - 816,399
Abandoned Vehicle - 882,907
Opioid Abatement - 89,106
Committed to:

Parks - 3,869,304
Landscape Maintenance - 288,914
Arts & Cultural Activities - 351,433 Recreation Programs - 426,896
Field Maintenance - 584,494
Memorial Field Maintenance - 21,865 Road Repair - 449,959
Waste Reduction - 379,421
Youth Activities/Buildin
g
Maintenance - 222,756
Traffic Signals - 12,782
Post Retirement Medical 1,282,294 1,282,294
Assigned to:

Parks & Recreation - 45,215
Unassigned - (1,449,905)
Total fund balances 1,412,893 63,135,837
Total liabilities, deferred inflows of
resources and fund balances 1,417,691$ 75,254,569$
153
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Special Revenue Funds
For the Fiscal Year Ended June 30, 2024
Housing and Housing
Delta Fair Community Successor
Property Development Fund RMRA Gas Tax
REVENUES:

Taxes - $ - $ - $ 2,920,235$ 3,163,727 $ Fines and penalties - - - - - Investment income and rentals 69,484 3,470 345,256 208,134 82,151 Revenue from other agencies 179,191 633,975 - - 64,726 Current service charges - - - - - Special assessment revenue - - - - - Other - 1,110 - - - Total revenues 248,675 638,555 345,256 3,128,369 3,310,604 EXPENDITURES:

Current:

General government - - - - - Public works 24,072 4,654 - 33,892 867,430 Public safety - 629,321 825,007 - - Parks and recreation - - - - - Community development - - - - - Capital outlay 730,868 - - 1,722,829 11,000 Total expenditures 754,940 633,975 825,007 1,756,721 878,430

REVENUES OVER
(UNDER) EXPENDITURES (506,265) 4,580 (479,751) 1,371,648 2,432,174 OTHER FINANCING SOURCES (USES):

Transfers in - - - - - Transfers (out) - - - - (1,080,503) Total other financing sources (uses) - - - - (1,080,503) Net change in fund balances (506,265) 4,580 (479,751) 1,371,648 1,351,671 FUND BALANCES:

Beginning of year (45,366) 6,122,608 15,930,610 5,508,878 1,960,041 End of year (551,631)$ 6,127,188$ 15,450,859$ 6,880,526$ 3,311,712$ 154
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Special Revenue Funds
For the Fiscal Year Ended June 30, 2024 (Continued)
Recreation Animal Park in
Programs Services Civic Arts Lieu Senior Bus
REVENUES:

Taxes - $ - $ 60,641$ - $ - $ Fines and penalties - - - - - Investment income and rentals 513,286 - 16,740 114,676 2,148 Revenue from other agencies 9,765 6,000 - - - Current service charges 1,522,262 202,142 - 551,205 11,282 Special assessment revenue - - - - - Other 4,310 24,589 - - - Total revenues 2,049,623 232,731 77,381 665,881 13,430 EXPENDITURES:

Current:

General government - - - - - Public works - - - - - Public safety - 1,934,930 - - - Parks and recreation 6,587,868 - 35,096 8,613 21,368 Community development - - - - - Capital outlay 6,056 - - 106,216 - Total expenditures 6,593,924 1,934,930 35,096 114,829 21,368

REVENUES OVER
(UNDER) EXPENDITURES (4,544,301) (1,702,199) 42,285 551,052 (7,938) OTHER FINANCING SOURCES (USES):

Transfers in 4,529,234 1,702,199 - - - Transfers (out) - - - - (7,700) Total other financing sources (uses) 4,529,234 1,702,199 - - (7,700) Net change in fund balances (15,067) - 42,285 551,052 (15,638) FUND BALANCES:

Beginning of year 1,441,632 59,500 309,148 2,930,652 60,853 End of year 1,426,565$ 59,500$ 351,433$ 3,481,704$ 45,215$ 155
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Special Revenue Funds
For the Fiscal Year Ended June 30, 2024 (Continued)
Measure J
Growth
Abandoned Traffic Asset Management Child
Vehicles Signal Fee Forfeitures Program Care
REVENUES:

Taxes - $ - $ - $ 1,741,217$ - $ Fines and penalties - - - - - Investment income and rentals 28,995 26,115 44,012 86,856 109,308 Revenue from other agencies 71,458 - - - - Current service charges - 132,141 - - - Special assessment revenue - - - - - Other - - 33,554 - - Total revenues 100,453 158,256 77,566 1,828,073 109,308 EXPENDITURES:

Current:

General government - - - - - Public works - 1,842 - 471,773 - Public safety 5,217 - 5,386 - - Parks and recreation - - - - 2,579 Community development - - - - - Capital outlay - - - 1,074,370 - Total expenditures 5,217 1,842 5,386 1,546,143 2,579

REVENUES OVER
(UNDER) EXPENDITURES 95,236 156,414 72,180 281,930 106,729 OTHER FINANCING SOURCES (USES):

Transfers in - - - - - Transfers (out) - - - - (80,000) Total other financing sources (uses) - - - - (80,000) Net change in fund balances 95,236 156,414 72,180 281,930 26,729 FUND BALANCES:

Beginning of year 787,671 659,985 522,408 2,313,095 196,027 End of year 882,907$ 816,399$ 594,588$ 2,595,025$ 222,756$ 156
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Special Revenue Funds
For the Fiscal Year Ended June 30, 2024 (Continued)
Tidelands Lighting & Park 1A Solid Waste
Assembly Landscape Maintenance Reduction Pollution
Bill - 1900 District District AB 939 Elimination
REVENUES:

Taxes - $ - $ 57,682$ 320,000 $ - $ Fines and penalties - - - - - Investment income and rentals 12,705 84,526 50,096 18,014 138,306 Revenue from other agencies - - 252 45,173 - Current service charges - - - - - Special assessment revenue - 2,307,832 - - 742,607 Other - - 14 36,598 260 Total revenues 12,705 2,392,358 108,044 419,785 881,173 EXPENDITURES:

Current:

General government - - - - - Public works 191 2,959,758 50,780 - 1,058,417 Public safety - - - 301,915 - Parks and recreation - - - - - Community development - - - - - Capital outlay - 24,898 - - - Total expenditures 191 2,984,656 50,780 301,915 1,058,417

REVENUES OVER
(UNDER) EXPENDITURES 12,514 (592,298) 57,264 117,870 (177,244) OTHER FINANCING SOURCES (USES):

Transfers in - 1,334,560 - - 70,000 Transfers (out) - (198,450) (3,102) - (243,158) Total other financing sources (uses) - 1,136,110 (3,102) - (173,158) Net change in fund balances 12,514 543,812 54,162 117,870 (350,402) FUND BALANCES:

Beginning of year 134,358 2,520,289 234,752 261,551 3,990,401 End of year 146,872$ 3,064,101$ 288,914$ 379,421$ 3,639,999$ 157
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Special Revenue Funds
For the Fiscal Year Ended June 30, 2024 (Continued)
Supplemental PEG
Law LLEBG Street Traffic Franchise
Enforcement Byrne Grant Impact Safety Fee
REVENUES:

Taxes -$ -$ 1,738,983$ -$ 217,568$ Fines and penalties - - - 69,957 - Investment income and rentals 2,915 - 27,758 972 13,985 Revenue from other agencies 332,622 47,058 - - - Current service charges - - - - - Special assessment revenue - - - - - Other - - - - - Total revenues 335,537 47,058 1,766,741 70,929 231,553 EXPENDITURES:

Current:

General government - - - - 10,281 Public works - - 1,300 - - Public safety 126 2,353 - 54 - Parks and recreation - - - - - Community development - - - - - Capital outlay - - - - 43,093 Total expenditures 126 2,353 1,300 54 53,374

REVENUES OVER
(UNDER) EXPENDITURES 335,411 44,705 1,765,441 70,875 178,179 OTHER FINANCING SOURCES (USES):

Transfers in - - - - - Transfers (out) (335,411) (44,705) (1,898,135) (81,135) - Total other financing sources (uses) (335,411) (44,705) (1,898,135) (81,135) - Net change in fund balances - - (132,694) (10,260) 178,179 FUND BALANCES:

Beginning of year - - 582,653 23,042 374,360 End of year -$ -$ 449,959$ 12,782$ 552,539$ 158
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Special Revenue Funds
For the Fiscal Year Ended June 30, 2024 (Continued)
East
SB1186 Lone Tree Kaiser
Disability Benefit Public Facility Opioid CalVIP
Access District Benefit District Settlements Grant
REVENUES:

Taxes - $ - $ - $ - $ - $ Fines and penalties - - - - - Investment income and rentals 6,363 341,812 55,490 - - Revenue from other agencies - - - - 262,409 Current service charges 36,659 960,000 - - - Special assessment revenue - - - - - Other - - - 44,412 - Total revenues 43,022 1,301,812 55,490 44,412 262,409 EXPENDITURES:

Current:

General government - - - - - Public works - 12,140 1,948,657 - - Public safety - - - - 468,358 Parks and recreation - - - - - Community development 233 - - - - Capital outlay - - - - - Total expenditures 233 12,140 1,948,657 - 468,358

REVENUES OVER
(UNDER) EXPENDITURES 42,789 1,289,672 (1,893,167) 44,412 (205,949) OTHER FINANCING SOURCES (USES):

Transfers in - - - - - Transfers (out) - - - - - Total other financing sources (uses) - - - - - Net change in fund balances 42,789 1,289,672 (1,893,167) 44,412 (205,949) FUND BALANCES:

Beginning of year 162,535 8,855,088 1,927,024 44,694 (28,325) End of year 205,324$ 10,144,760$ 33,857$ 89,106$ (234,274)$ 159
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Special Revenue Funds
For the Fiscal Year Ended June 30, 2024 (Continued)
CFD 2016-01 CFD 2018-01 CFD 2018-02 CFD 2022-01
Storm Police Public Police Public
Damage Protection Services Protection Services
REVENUES:

Taxes - $ - $ - $ - $ - $ Fines and penalties - - - - - Investment income and rentals - 5,979 41,978 11,920 2,701 Revenue from other agencies - - - - - Current service charges - - - - - Special assessment revenue - 283,564 724,879 631,642 133,604 Other - - - - - Total revenues - 289,543 766,857 643,562 136,305 EXPENDITURES:

Current:

General government - - - - - Public works - - 18,487 - 1,713 Public safety - 458 - 699 - Parks and recreation - - - - - Community development - - - - - Capital outlay - - - - - Total expenditures - 458 18,487 699 1,713

REVENUES OVER
(UNDER) EXPENDITURES - 289,085 748,370 642,863 134,592 OTHER FINANCING SOURCES (USES):

Transfers in - - - - - Transfers (out) - (289,085) - (642,863) - Total other financing sources (uses) - (289,085) - (642,863) - Net change in fund balances - - 748,370 - 134,592 FUND BALANCES:

Beginning of year (664,000) - 989,425 - 46,451 End of year (664,000)$ -$ 1,737,795$ -$ 181,043$ 160
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Special Revenue Funds
For the Fiscal Year Ended June 30, 2024 (Continued)
Post
Retirement
Medical Total
REVENUES:

Taxes - $ 10,220,053$
Fines and penalties - 69,957
Investment income and rentals 49,996 2,516,147 Revenue from other agencies - 1,652,629 Current service charges 2,112,347 5,528,038
Special assessment revenue - 4,824,128 Other - 144,847
Total revenues 2,162,343 24,955,799
EXPENDITURES:

Current:

General government 1,158,501 1,168,782
Public works - 7,455,106
Public safety 979,116 5,152,940
Parks and recreation - 6,655,524
Community development - 233
Capital outlay - 3,719,330
Total expenditures 2,137,617 24,151,915

REVENUES OVER
(UNDER) EXPENDITURES 24,726 803,884
OTHER FINANCING SOURCES (USES):

Transfers in - 7,635,993
Transfers (out) - (4,904,247)
Total other financing sources (uses) - 2,731,746 Net change in fund balances 24,726 3,535,630 FUND BALANCES:

Beginning of year 1,388,167 59,600,207
End of year 1,412,893 $ 63,135,837 $
161
City of Antioch
Budgetary Comparison Schedule
Delta Fair Property Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 40,290 $ 40,290 $ 69,484 $ 29,194 $ Revenue from other agencies - 2,952,000 179,191 (2,772,809) Total revenues 40,290 2,992,290 248,675 (2,743,615) EXPENDITURES:

Current:

Public works 377 24,282 24,072 210 Capital outlay - 2,752,340 730,868 2,021,472 Total expenditures 377 2,776,622 754,940 2,021,682 REVENUES OVER (UNDER) EXPENDITURES 39,913 215,668 (506,265) (721,933) Net change in fund balances 39,913$ 215,668 $ (506,265) (721,933) $ FUND BALANCES:

Beginning of year (45,366)
End of year (551,631)$
162
City of Antioch
Budgetary Comparison Schedule
Housing and Community Development Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance With
Final Budget
Original Final Positive
Budget Bud get Actual (Negative)
REVENUES:

Investment income and rentals 100 $ 100 $ 3,470 $ 3,370 $ Revenue from other agencies 1,213,169 1,213,169 633,975 (579,194) Other 155,260 - 1,110 1,110 Total revenues 1,368,529 1,213,269 638,555 (574,714) EXPENDITURES:

Current:

Public works - 4,654 4,654 - Public safety 1,213,169 1,213,169 629,321 583,848 Capital outlay - 253,794 - 253,794 Total expenditures 1,213,169 1,471,617 633,975 837,642 REVENUES OVER (UNDER) EXPENDITURES 155,360 (258,348) 4,580 262,928 Net change in fund balances 155,360$ (258,348)$ 4,580 262,928$ FUND BALANCES:

Beginning of year 6,122,608
End of year 6,127,188$
163
City of Antioch
Budgetary Comparison Schedule
Housing Successor Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance With
Final Budget
Original Final Positive
Budget Bud get Actual (Negative)
REVENUES:

Investment income and rentals 20,000 $ 116,069 $ 345,256 $ 229,187 $ Other 250,660 - - - Total revenues 270,660 116,069 345,256 229,187 EXPENDITURES:

Current:

Public safety 1,695,915 1,770,915 825,007 945,908 Total expenditures 1,695,915 1,770,915 825,007 945,908 REVENUES OVER (UNDER) EXPENDITURES (1,425,255) (1,654,846) (479,751) 1,175,095 Net change in fund balances (1,425,255)$ (1,654,846)$ (479,751) 1,175,095$ FUND BALANCES:

Beginning of year 15,930,610
End of year 15,450,859$
164
City of Antioch
Budgetary Comparison Schedule
RMRA Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance With
Final Budget
Original Final Positive
Budget Bud get Actual (Negative)
REVENUES:

Taxes 2,850,911 $ 2,800,288 $ 2,920,235 $ 119,947 $ Investment income and rentals 10,000 10,000 208,134 198,134 Revenues from other agencies - 1,469,000 - (1,469,000) Total revenues 2,860,911 4,279,288 3,128,369 (1,150,919) EXPENDITURES:

Current:

Public works 5,240 30,940 33,892 (2,952) Capital outlay 2,300,000 7,100,874 1,722,829 5,378,045 Total expenditures 2,305,240 7,131,814 1,756,721 5,375,093 REVENUES OVER (UNDER) EXPENDITURES 555,671 (2,852,526) 1,371,648 4,224,174 OTHER FINANCING SOURCES:

Transfers in - 1,200,000 - (1,200,000) Total other financing sources - 1,200,000 - (1,200,000) Net change in fund balances 555,671$ (1,652,526)$ 1,371,648 3,024,174 $ FUND BALANCES:

Beginning of year 5,508,878
End of year 6,880,526$
165
City of Antioch
Budgetary Comparison Schedule
Gas Tax Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance With
Final Budget
Original Final Positive
Budget Bud get Actual (Negative)
REVENUES:

Taxes 3,103,318 $ 3,202,043 $ 3,163,727 $ (38,316) $ Investment income and rentals 5,000 5,000 82,151 77,151 Revenues from other agencies - 162,726 64,726 (98,000) Total revenues 3,108,318 3,369,769 3,310,604 (59,165) EXPENDITURES:

Current:

Public works 1,002,285 2,731,081 867,430 1,863,651 Capital outlay 1,375,000 1,054,721 11,000 1,043,721 Total expenditures 2,377,285 3,785,802 878,430 2,907,372 REVENUES OVER (UNDER) EXPENDITURES 731,033 (416,033) 2,432,174 2,848,207 OTHER FINANCING (USES):

Transfers (out) (1,190,000) (1,370,373) (1,080,503) 289,870 Total other financing (uses) (1,190,000) (1,370,373) (1,080,503) 289,870 Net change in fund balances (458,967)$ (1,786,406) $ 1,351,671 3,138,077 $ FUND BALANCES:

Beginning of year 1,960,041
End of year 3,311,712$
166
City of Antioch
Budgetary Comparison Schedule
Recreation Programs Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 454,377 $ 454,377 $ 513,286 $ 58,909 $ Revenue from other agencies - - 9,765 9,765 Current service charges 1,837,550 1,837,550 1,522,262 (315,288) Other 7,000 7,000 4,310 (2,690) Total revenues 2,298,927 2,298,927 2,049,623 (249,304) EXPENDITURES:

Current:

Parks and recreation 6,345,312 6,566,279 6,587,868 (21,589) Capital outla
y 39,994 469,606 6,056 463,550 Total expenditures 6,385,306 7,035,885 6,593,924 441,961 REVENUES OVER (UNDER) EXPENDITURES (4,086,379) (4,736,958) (4,544,301) 192,657 OTHER FINANCING SOURCES:

Transfers in 4,149,827 4,300,077 4,529,234 229,157 Total other financing sources 4,149,827 4,300,077 4,529,234 229,157 Net change in fund balances 63,448$ (436,881) $ (15,067) 421,814 $ FUND BALANCES:

Beginning of year 1,441,632
End of year 1,426,565$
167
City of Antioch
Budgetary Comparison Schedule
Animal Services Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Revenue from other agencies 20,000 $ 20,000 $ 6,000 $ (14,000) $ Current service charges 233,500 233,500 202,142 (31,358) Other 21,085 21,085 24,589 3,504 Total revenues 274,585 274,585 232,731 (41,854) EXPENDITURES:

Current:

Public safety 2,532,063 2,532,063 1,934,930 597,133 Total expenditures 2,532,063 2,532,063 1,934,930 597,133 REVENUES OVER (UNDER) EXPENDITURES (2,257,478) (2,257,478) (1,702,199) 555,279 OTHER FINANCING SOURCES:

Transfers in 2,197,978 2,197,978 1,702,199 (495,779) Total other financing sources 2,197,978 2,197,978 1,702,199 (495,779) Net change in fund balances (59,500)$ (59,500) $ - 59,500$ FUND BALANCES:

Beginning of year 59,500
End of year 59,500$
168
City of Antioch
Budgetary Comparison Schedule
Civic Arts Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Taxes 83,000 $ 83,000 $ 60,641 $ (22,359) $ Investment income and rentals 6,446 9,446 16,740 7,294 Total revenues 89,446 92,446 77,381 (15,065) EXPENDITURES:

Current:

Parks and recreation 48,884 55,333 35,096 20,237 Total expenditures 48,884 55,333 35,096 20,237 REVENUES OVER (UNDER) EXPENDITURES 40,562 37,113 42,285 5,172 Net change in fund balances 40,562$ 37,113 $ 42,285 5,172 $ FUND BALANCES:

Beginning of year 309,148
End of year 351,433$
169
City of Antioch
Budgetary Comparison Schedule
Park in Lieu Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 15,000 $ 15,000 $ 114,676 $ 99,676 $ Revenue from other agencies - 247,566 - (247,566) Current service charges 324,000 374,000 551,205 177,205 Total revenues 339,000 636,566 665,881 29,315 EXPENDITURES:

Current:

Parks and recreation 17,424 17,424 8,613 8,811 Capital outla
y 150,000 1,999,319 106,216 1,893,103 Total expenditures 167,424 2,016,743 114,829 1,901,914 REVENUES OVER (UNDER) EXPENDITURES 171,576 (1,380,177) 551,052 1,931,229 OTHER FINANCING (USES):

Transfers (out) (250,000) - - - Total other financing (uses) (250,000) - - - Net change in fund balances (78,424)$ (1,380,177)$ 551,052 1,931,229 $ FUND BALANCES:

Beginning of year 2,930,652
End of year 3,481,704$
170
City of Antioch
Budgetary Comparison Schedule
Senior Bus Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 100 $ 100 $ 2,148 $ 2,048 $ Current service charges 6,000 6,000 11,282 5,282 Total revenues 6,100 6,100 13,430 7,330 EXPENDITURES:

Current:

Parks and recreation 21,469 21,469 21,368 101 Total expenditures 21,469 21,469 21,368 101 REVENUES OVER (UNDER) EXPENDITURES (15,369) (15,369) (7,938) 7,431 OTHER FINANCING (USES):

Transfers (out) (7,700) (7,700) (7,700) - Total other financing (uses) (7,700) (7,700) (7,700) - Net change in fund balances (23,069)$ (23,069) $ (15,638) 7,431 $ FUND BALANCES:

Beginning of year 60,853
End of year 45,215$
171
City of Antioch
Budgetary Comparison Schedule
Abandoned Vehicle Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 5,000 $ 5,000 $ 28,995 $ 23,995 $ Revenue from other agencies 100,000 100,000 71,458 (28,542) Total revenues 105,000 105,000 100,453 (4,547) EXPENDITURES:

Current:

Public safety 53,205 53,205 5,217 47,988 Total expenditures 53,205 53,205 5,217 47,988 REVENUES OVER (UNDER) EXPENDITURES 51,795 51,795 95,236 43,441 Net change in fund balances 51,795$ 51,795 $ 95,236 43,441 $ FUND BALANCES:

Beginning of year 787,671
End of year 882,907$
172
City of Antioch
Budgetary Comparison Schedule
Traffic Signal Fee Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 500 $ 15,500 $ 26,115 $ 10,615 $ Revenue from other agencies 2,521,000 - - - Current service charges 119,000 119,000 132,141 13,141 Total revenues 2,640,500 134,500 158,256 23,756 EXPENDITURES:

Current:

Public works 1,118 1,937 1,842 95 Capital outlay 2,801,000 394,589 - 394,589 Total expenditures 2,802,118 396,526 1,842 394,684 REVENUES OVER (UNDER) EXPENDITURES (161,618) (262,026) 156,414 418,440 Net change in fund balances (161,618)$ (262,026) $ 156,414 418,440 $ FUND BALANCES:

Beginning of year 659,985
End of year 816,399$
173
City of Antioch
Budgetary Comparison Schedule
Asset Forfeitures Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 3,500 $ 8,500 $ 44,012 $ 35,512 $ Other 20,000 38,554 33,554 (5,000) Total revenues 23,500 47,054 77,566 30,512 EXPENDITURES:

Current:

Public safety 106,334 106,334 5,386 100,948 Total expenditures 106,334 106,334 5,386 100,948 REVENUES OVER (UNDER) EXPENDITURES (82,834) (59,280) 72,180 131,460 Net change in fund balances (82,834)$ (59,280) $ 72,180 131,460 $ FUND BALANCES:

Beginning of year 522,408
End of year 594,588$
174
City of Antioch
Budgetary Comparison Schedule
Measure J Growth Management Program Special Revenue Fund For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Taxes 1,565,650 $ 1,741,217 $ 1,741,217 $ - $ Investment income and rentals 30,000 50,000 86,856 36,856 Total revenues 1,595,650 1,791,217 1,828,073 36,856 EXPENDITURES:

Current:

Public works 828,579 1,692,632 471,773 1,220,859 Capital outlay 600,000 1,940,874 1,074,370 866,504 Total expenditures 1,428,579 3,633,506 1,546,143 2,087,363 REVENUES OVER (UNDER) EXPENDITURES 167,071 (1,842,289) 281,930 2,124,219 OTHER FINANCING (USES):

Transfers (out) - (1,200,000) - 1,200,000 Total other financing (uses) - (1,200,000) - 1,200,000 Net change in fund balances 167,071$ (3,042,289)$ 281,930 3,324,219 $ FUND BALANCES:

Beginning of year 2,313,095
End of year 2,595,025$
175
City of Antioch
Budgetary Comparison Schedule
Child Care Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 98,741 $ 100,741 $ 109,308 $ 8,567 $ Total revenues 98,741 100,741 109,308 8,567 EXPENDITURES:

Current:

Parks and recreation 2,388 2,779 2,579 200 Total expenditures 2,388 2,779 2,579 200 REVENUES OVER (UNDER) EXPENDITURES 96,353 97,962 106,729 8,767 OTHER FINANCING (USES):

Transfers (out) (80,000) (80,000) (80,000) - Total other financing (uses) (80,000) (80,000) (80,000) - Net change in fund balances 16,353$ 17,962 $ 26,729 8,767 $ FUND BALANCES:

Beginning of year 196,027
End of year 222,756$
176
City of Antioch
Budgetary Comparison Schedule
Tidelands Assembly Bill-1900 Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 9,354 $ 9,354 $ 12,705 $ 3,351 $ Total revenues 9,354 9,354 12,705 3,351 EXPENDITURES:

Current:

Public works 264 264 191 73 Total expenditures 264 264 191 73 REVENUES OVER (UNDER) EXPENDITURES 9,090 9,090 12,514 3,424 Net change in fund balances 9,090$ 9,090 $ 12,514 3,424 $ FUND BALANCES:

Beginning of year 134,358
End of year 146,872$
177
City of Antioch
Budgetary Comparison Schedule
Lighting & Landscape District Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 3,650 $ 49,150 $ 84,526 $ 35,376 $ Special assessment revenue 2,206,796 2,206,796 2,307,832 101,036 Total revenues 2,210,446 2,255,946 2,392,358 136,412 EXPENDITURES:

Current:

Public works 3,909,153 5,134,412 2,959,758 2,174,654 Capital outlay 53,706 53,706 24,898 28,808 Total expenditures 3,962,859 5,188,118 2,984,656 2,203,462 REVENUES OVER (UNDER) EXPENDITURES (1,752,413) (2,932,172) (592,298) 2,339,874 OTHER FINANCING SOURCES (USES):

Transfers in 1,335,485 1,336,161 1,334,560 (1,601) Transfers (out) (201,455) (201,455) (198,450) 3,005 Total other financing sources (uses) 1,134,030 1,134,706 1,136,110 1,404 Net change in fund balances (618,383)$ (1,797,466) $ 543,812 2,341,278 $ FUND BALANCES:

Beginning of year 2,520,289
End of year 3,064,101$
178
City of Antioch
Budgetary Comparison Schedule
Park 1A Maintenance District Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Taxes 53,707 $ 53,707 $ 57,682 $ 3,975 $ Investment income and rentals 47,590 50,090 50,096 6 Revenue from other agencies 260 260 252 (8) Total revenues 101,557 104,057 108,044 3,987 EXPENDITURES:

Current:

Public works 99,541 99,011 50,780 48,231 Total expenditures 99,541 99,011 50,780 48,231 REVENUES OVER (UNDER) EXPENDITURES 2,016 5,046 57,264 52,218 OTHER FINANCING (USES):

Transfers (out) (4,027) (4,703) (3,102) 1,601 Total other financing (uses) (4,027) (4,703) (3,102) 1,601 Net change in fund balances (2,011)$ 343 $ 54,162 53,819 $ FUND BALANCES:

Beginning of year 234,752
End of year 288,914$
179
City of Antioch
Budgetary Comparison Schedule
Solid Waste Reduction AB 939 Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Taxes 320,000 $ 320,000 $ 320,000 $ - $ Investment income and rentals 1,000 7,000 18,014 11,014 Revenue from other agencies 43,916 44,903 45,173 270 Other 23,000 33,000 36,598 3,598 Total revenues 387,916 404,903 419,785 14,882 EXPENDITURES:

Current:

Public safety 550,601 563,033 301,915 261,118 Total expenditures 550,601 563,033 301,915 261,118 REVENUES OVER (UNDER) EXPENDITURES (162,685) (158,130) 117,870 276,000 Net change in fund balances (162,685)$ (158,130) $ 117,870 276,000 $ FUND BALANCES:

Beginning of year 261,551
End of year 379,421$
180
City of Antioch
Budgetary Comparison Schedule
Pollution Elimination Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 5,000 $ 5,000 $ 138,306 $ 133,306 $ Special assessment revenue 825,000 825,000 742,607 (82,393) Other - - 260 260 Total revenues 830,000 830,000 881,173 51,173 EXPENDITURES:

Current:

Public works 1,611,949 1,611,949 1,058,417 553,532 Capital outlay 100,000 400,000 - 400,000 Total expenditures 1,711,949 2,011,949 1,058,417 953,532 REVENUES OVER (UNDER) EXPENDITURES (881,949) (1,181,949) (177,244) 1,004,705 OTHER FINANCING SOURCES (USES):

Transfers in 70,000 70,000 70,000 - Transfers (out) (255,681) (255,681) (243,158) 12,523 Total other financing sources (uses) (185,681) (185,681) (173,158) 12,523 Net change in fund balances (1,067,630)$ (1,367,630) $ (350,402) 1,017,228 $ FUND BALANCES:

Beginning of year 3,990,401
End of year 3,639,999$
181
City of Antioch
Budgetary Comparison Schedule
Supplemental Law Enforcement Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 1,000 $ 1,500 $ 2,915 $ 1,415 $ Revenue from other agencies 275,000 350,000 332,622 (17,378) Total revenues 276,000 351,500 335,537 (15,963) EXPENDITURES:

Current:

Public safety 60 130 126 4 Total expenditures 60 130 126 4 REVENUES OVER (UNDER) EXPENDITURES 275,940 351,370 335,411 (15,959) OTHER FINANCING (USES):

Transfers (out) (275,940) (275,940) (335,411) (59,471) Total other financing (uses) (275,940) (275,940) (335,411) (59,471) Net change in fund balances 60$ 75,560$ - (75,434)$ FUND BALANCES:

Beginning of year -
End of year -$
182
City of Antioch
Budgetary Comparison Schedule
Local Law Enforcement Byrne Grant Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Revenue from other agencies - $ 47,058$ 47,058 $ - $ Total revenues - 47,058 47,058 - EXPENDITURES:

Current:

Public safety - 2,353 2,353 - Total expenditures - 2,353 2,353 - REVENUES OVER (UNDER) EXPENDITURES - 44,705 44,705 - OTHER FINANCING (USES):

Transfers (out) - (44,705) (44,705) - Total other financing (uses) - (44,705) (44,705) - Net change in fund balances -$ 2,353$ - - $ FUND BALANCES:

Beginning of year -
End of year -$
183
City of Antioch
Budgetary Comparison Schedule
Street Impact Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Taxes 1,884,400 $ 1,884,400 $ 1,738,983 $ (145,417) $ Investment income and rentals 10,000 10,000 27,758 17,758 Total revenues 1,894,400 1,894,400 1,766,741 (127,659) EXPENDITURES:

Current:

Public works 1,265 1,265 1,300 (35) Total expenditures 1,265 1,265 1,300 (35) REVENUES OVER (UNDER) EXPENDITURES 1,893,135 1,893,135 1,765,441 (127,694) OTHER FINANCING (USES):

Transfers (out) (1,898,135) (1,898,135) (1,898,135) - Total other financing (uses) (1,898,135) (1,898,135) (1,898,135) - Net change in fund balances (5,000)$ (5,000) $ (132,694) (127,694) $ FUND BALANCES:

Beginning of year 582,653
End of year 449,959$
184
City of Antioch
Budgetary Comparison Schedule
Traffic Safety Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Fines and penalties 110,000 $ 110,000 $ 69,957 $ (40,043) $ Investment income and rentals 500 500 972 472 Total revenues 110,500 110,500 70,929 (39,571) EXPENDITURES:

Current:

Public safety 116 116 54 62 Total expenditures 116 116 54 62 REVENUES OVER (UNDER) EXPENDITURES 110,384 110,384 70,875 (39,509) OTHER FINANCING (USES):

Transfers (out) (110,000) (110,000) (81,135) 28,865 Total other financing (uses) (110,000) (110,000) (81,135) 28,865 Net change in fund balances 384$ 384 $ (10,260) (10,644) $ FUND BALANCES:

Beginning of year 23,042
End of year 12,782$
185
City of Antioch
Budgetary Comparison Schedule
PEG Franchise Fee Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Taxes 255,000 $ 255,000 $ 217,568 $ (37,432) $ Investment income and rentals 2,500 2,500 13,985 11,485 Total revenues 257,500 257,500 231,553 (25,947) EXPENDITURES:

Current:

General government 86,044 86,044 10,281 75,763 Capital outlay 100,000 100,000 43,093 56,907 Total expenditures 186,044 186,044 53,374 132,670 REVENUES OVER (UNDER) EXPENDITURES 71,456 71,456 178,179 106,723 Net change in fund balances 71,456$ 71,456 $ 178,179 106,723 $ FUND BALANCES:

Beginning of year 374,360
End of year 552,539$
186
City of Antioch
Budgetary Comparison Schedule
SB1186 Disability Access Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 500 $ 500 $ 6,363 $ 5,863 $ Current service charges 32,600 32,600 36,659 4,059 Total revenues 33,100 33,100 43,022 9,922 EXPENDITURES:

Current:

Community development 231 231 233 (2) Total expenditures 231 231 233 (2) REVENUES OVER (UNDER) EXPENDITURES 32,869 32,869 42,789 9,920 Net change in fund balances 32,869$ 32,869$ 42,789 9,920$ FUND BALANCES:

Beginning of year 162,535
End of year 205,324$
187
City of Antioch
Budgetary Comparison Schedule
East Lone Tree Benefit District Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 45,000 $ 45,000 $ 341,812 $ 296,812 $ Current service charges 1,215,000 1,215,000 960,000 (255,000) Total revenues 1,260,000 1,260,000 1,301,812 41,812 EXPENDITURES:

Current:

Public works 15,194 15,194 12,140 3,054 Total expenditures 15,194 15,194 12,140 3,054 REVENUES OVER (UNDER) EXPENDITURES 1,244,806 1,244,806 1,289,672 44,866 Net change in fund balances 1,244,806$ 1,244,806 $ 1,289,672 44,866 $ FUND BALANCES:

Beginning of year 8,855,088
End of year 10,144,760$
188
City of Antioch
Budgetary Comparison Schedule
Kaiser Public Facility Benefit District Special Revenue Fund For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 1,000 $ 57,000 $ 55,490 $ (1,510) $ Total revenues 1,000 57,000 55,490 (1,510) EXPENDITURES:

Current:

Public works 150 1,948,887 1,948,657 230 Total expenditures 150 1,948,887 1,948,657 230 REVENUES OVER (UNDER) EXPENDITURES 850 (1,891,887) (1,893,167) (1,280) Net change in fund balances 850$ (1,891,887)$ (1,893,167) (1,280) $ FUND BALANCES:

Beginning of year 1,927,024
End of year 33,857$
189
City of Antioch
Budgetary Comparison Schedule
Opioid Settlements Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 100 $ - $ - $ - $ Other 17,870 63,799 44,412 (19,387) Total revenues 17,970 63,799 44,412 (19,387) EXPENDITURES:

Current:

Public safety 62,664 62,664 - 62,664 Total expenditures 62,664 62,664 - 62,664 REVENUES OVER (UNDER) EXPENDITURES (44,694) 1,135 44,412 43,277 Net change in fund balances (44,694)$ 1,135 $ 44,412 43,277 $ FUND BALANCES:

Beginning of year 44,694
End of year 89,106$
190
City of Antioch
Budgetary Comparison Schedule
CalVIP Grant Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Revenue from other agencies 683,074 $ 683,074 $ 262,409 $ (420,665) $ Total revenues 683,074 683,074 262,409 (420,665) EXPENDITURES:

Current:

Public safety 683,074 1,079,749 468,358 611,391 Total expenditures 683,074 1,079,749 468,358 611,391 REVENUES OVER (UNDER) EXPENDITURES - (396,675) (205,949) 190,726 Net change in fund balances -$ (396,675)$ (205,949) 190,726 $ FUND BALANCES:

Beginning of year (28,325)
End of year (234,274)$
191
City of Antioch
Budgetary Comparison Schedule
Storm Damage Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Revenue from other agencies - $ 2,045,058$ - $ (2,045,058)$ Total revenues - 2,045,058 - (2,045,058) EXPENDITURES:

Current:

Public works - 1,381,058 - 1,381,058 Total expenditures - 1,381,058 - 1,381,058 REVENUES OVER (UNDER) EXPENDITURES - 664,000 - (664,000) Net change in fund balances -$ 664,000$ - (664,000)$ FUND BALANCES:

Beginning of year (664,000)
End of year (664,000)$
192
City of Antioch
Budgetary Comparison Schedule
CFD 2016-01 Police Protection Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 400 $ 400 $ 5,979 $ 5,579 $ Special assessment revenue 246,948 283,565 283,564 (1) Total revenues 247,348 283,965 289,543 5,578 EXPENDITURES:

Current:

Public safety 8,584 8,584 458 8,126 Total expenditures 8,584 8,584 458 8,126 REVENUES OVER (UNDER) EXPENDITURES 238,764 275,381 289,085 13,704 OTHER FINANCING (USES):

Transfers (out) (238,764) (275,381) (289,085) (13,704) Total other financing (uses) (238,764) (275,381) (289,085) (13,704) Net change in fund balances -$ - $ - - $ FUND BALANCES:

Beginning of year -
End of year -$
193
City of Antioch
Budgetary Comparison Schedule
CFD 2018-01 Public Services Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 1,500 $ 1,500 $ 41,978 $ 40,478 $ Special assessment revenue 581,581 724,879 724,879 - Total revenues 583,081 726,379 766,857 40,478 EXPENDITURES:

Current:

Public works 108,951 109,519 18,487 91,032 Total expenditures 108,951 109,519 18,487 91,032 REVENUES OVER (UNDER) EXPENDITURES 474,130 616,860 748,370 131,510 Net change in fund balances 474,130$ 616,860 $ 748,370 131,510 $ FUND BALANCES:

Beginning of year 989,425
End of year 1,737,795$
194
City of Antioch
Budgetary Comparison Schedule
CFD 2018-02 Police Protection Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 500 $ 500 $ 11,920 $ 11,420 $ Special assessment revenue 460,044 631,642 631,642 - Total revenues 460,544 632,142 643,562 11,420 EXPENDITURES:

Current:

Public safety 7,726 7,726 699 7,027 Total expenditures 7,726 7,726 699 7,027 REVENUES OVER (UNDER) EXPENDITURES 452,818 624,416 642,863 18,447 OTHER FINANCING (USES):

Transfers (out) (452,818) (624,416) (642,863) (18,447) Total other financing (uses) (452,818) (624,416) (642,863) (18,447) Net change in fund balances -$ - $ - - $ FUND BALANCES:

Beginning of year -
End of year -$
195
City of Antioch
Budgetary Comparison Schedule
CFD 2022-01 Public Services Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 500 $ 500 $ 2,701 $ 2,201 $ Special assessment revenue 47,216 133,604 133,604 - Total revenues 47,716 134,104 136,305 2,201 EXPENDITURES:

Current:

Public works 12,100 12,100 1,713 10,387 Total expenditures 12,100 12,100 1,713 10,387 REVENUES OVER (UNDER) EXPENDITURES 35,616 122,004 134,592 12,588 FUND BALANCES:

Beginning of year 46,451
End of year 181,043$
196
City of Antioch
Budgetary Comparison Schedule
Post Retirement Medical Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 1,100 $ 1,100 $ 49,996 $ (48,896) $ Charges for services 1,970,000 1,980,000 2,112,347 (132,347) Total revenues 1,971,100 1,981,100 2,162,343 (181,243) EXPENDITURES:

General government 1,457,758 1,457,758 1,158,501 299,257 Public safety 937,775 972,775 979,116 (6,341) Total expenditures 2,395,533 2,430,533 2,137,617 292,916 REVENUES OVER (UNDER) EXPENDITURES (424,433) (449,433) 24,726 111,673 Net change in fund balances (424,433)$ (449,433) $ 24,726 111,673 $ FUND BALANCES:

Beginning of year 1,388,167
End of year 1,412,893$
197
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198

NON-MAJOR DEBT SERVICE FUNDS
Debt Service Funds are used to account for the payment of principal and interest on the general debt service of the City and related entities.

ABAG/2015 Lease Revenue
In 1985 and 1994, the Cit y of Antioc h particpated i n the Associatio n of Ba y Area Governments' pooled Certificates of Participation to fund improvements to the clubhouse at the City's golf course and irrigation system, respectively. These bonds were refinanced in fiscal year 2015 with the issuance of the Antioch Public Financing Authority 2015A Lease Revenue Refunding Bonds.
199
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200
City of Antioch
Combining Balance Sheet
Non-Major Debt Service Funds
June 30, 2024
ABAG/
2015 Lease
Revenue Total
ASSETS
Prepaid items 236 $ 236 $
Total assets 236$ 236 $
Fund balances:

Restricted for:

Debt service 236 $ 236 $
Total fund balances 236 236
Total liabilities and fund balances 236$ 236 $ 201
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Debt Service Funds
For the Fiscal Year Ended June 30, 2024
ABAG/
2015 Lease
Revenue Total
REVENUES:

Investment income and rentals - $ - $ Total revenues - -
EXPENDITURES:

Current:

General government 52 52
Debt service:

Principal retirements 240,000 240,000
Interest and fiscal charges 101,871 101,871 Total expenditures 341,923 341,923

REVENUES OVER
(UNDER) EXPENDITURES (341,923) (341,923)
OTHER FINANCING SOURCES:

Transfer in 341,933 341,933
Total other financing sources 341,933 341,933 Net change in fund balances 10 10
FUND BALANCES:

Beginning of year 226 226
End of year 236$ 236 $
202
City of Antioch
Budgetary Comparison Schedule
ABAG/2015 Lease Revenue Debt Service Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
EXPENDITURES:

Current:

General government 52$ 52$ 52$ -$
Debt service:

Principal retirements 240,000 240,000 240,000 - Interest and fiscal charges 101,925 101,925 101,871 54 Total expenditures 341,977 341,977 341,923 54 REVENUES OVER (UNDER) EXPENDITURES (341,977) (341,977) (341,923) 54 OTHER FINANCING SOURCES:

Transfers In 341,907 341,907 341,933 26 Total other financing sources 341,907 341,907 341,933 26 Net change in fund balances (70)$ (70)$ 10 80$
FUND BALANCES:

Beginning of year 226
End of year 236$
203
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204

NON-MAJOR CAPITAL PROJECTS FUNDS
Capital Pro jects Funds are utilized to account for resources used for the acquisition and construction of capital facilities by the City, with the exception of those assets financed by proprietary funds.

Capital Improvement Fund
This fund records all revenues, expenditures, assets and liabilities associated wit h City capital projects. It accounts for resources used to construct or acquire capital assets and make capital improvements.

Prewett Community Park
This fund accounted for the construction of the Prewett Community Center and now records costs associated with the repair and maintenance of the facility.

Special Assessment Districts
These funds were established to account for constructio n and acquisitio n of land and public improvements i n various assessment districts. Financing is provided by assessment bond proceeds.

Hillcrest Bridge District
This fund accounts for developer fees collected to fund bridge construction in the Hillcrest Area.

Residential Development Allocation
This fund accounts for contributions by developers for various projects as determined by the City Council.

Development Impact Fee
This fund accounts for Development Impact Fees established pursuant to Ordinance 2079-C-S i n order to defray the costs
of certain public facilities required to serve new development within the City. 205
City of Antioch
Combining Balance Sheet
Non-Major Capital Project Funds
June 30, 2024
Prewett
Capital Community Hillcrest Lone
Improvement Park District #26 Diamond
ASSETS
Cash and investments 6,601,979 $ 1,495,149 $ 403,555 $ 405,327 $ Accounts receivable, net 474,266 - - - Total assets 7,076,245$ 1,495,149 $ 403,555 $ 405,327 $

LIABILITIES
Liabilities:

Accounts payable 77,212 $ 61,123 $ - $ - $ Accrued payroll 1,255 - - - Deposits 168,948 - - - Total liabilities 247,415 61,123 - -

FUND BALANCES
Fund Balances:

Restricted - - - - Assigned for: -
Capital Projects 6,828,830 1,434,026 - - Community Benefit Programs - - - - AD 26 - - 403,555 - AD 27 - - - 405,327 Total fund balances 6,828,830 1,434,026 403,555 405,327 Total liabilities, deferred inflows of
resources and fund balances 7,076,245$ 1,495,149 $ 403,555 $ 405,327 $ Special Assessment Districts
206
Hillcrest Residential Development
Bridge Development Impact
District Allocation Fee Total
97,951$ 41,220 $ 10,324,054$ 19,369,235 $ - - - 474,266 97,951$ 41,220 $ 10,324,054$ 19,843,501 $ -$ - $ - $ 138,335$ - - - 1,255 - - - 168,948 - - - 308,538 - - 10,324,054 10,324,054 97,951 - - 8,360,807 - 41,220 - 41,220 - - - 403,555 - - - 405,327 97,951 41,220 10,324,054 19,534,963 97,951$ 41,220 $ 10,324,054$ 19,843,501 $ 207
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Capital Project Funds
For the Fiscal Year Ended June 30, 2024
Prewett
Capital Community Hillcrest Lone
Improvement Park District #26 Diamond
REVENUES:

Taxes 300,000$ -$ - $ - $ Investment income and rentals 160,438 16,531 14,476 11,943 Revenue from other agencies 526,061 - - - Current service charges 6,849 - - 123,316 Other 32,446 - - - Total revenues 1,025,794 16,531 14,476 135,259 EXPENDITURES:

Current:

General government - - - - Public works 111,091 - 531 6,095 Public safety - - - - Parks and recreation - 3,671 - - Community development - - - - Capital outlay 872,838 158,342 - Total expenditures 983,929 162,013 531 6,095 REVENUES OVER (UNDER) EXPENDITURES 41,865 (145,482) 13,945 129,164 OTHER FINANCING SOURCES (USES):

Transfers in 1,438,269 1,579,605 - - Transfers (out) - (944) - - Total other financing sources (uses) 1,438,269 1,578,661 - - Net change in fund balances 1,480,134 1,433,179 13,945 129,164 FUND BALANCES:

Beginning of year 5,348,696 847 389,610 276,163 End of year 6,828,830$ 1,434,026$ 403,555$ 405,327$ Special Assessment Districts
208
Hillcrest Residential Development
Bridge Development Impact
District Allocation Fee Total
-$ - $ - $ 300,000$ 3,514 1,525 340,967 549,394 - - - 526,061 - - 1,558,071 1,688,236 - - - 32,446 3,514 1,525 1,899,038 3,096,137 - - 3,169 3,169 136 - 969 118,822 - - 2,145 2,145 - - 7,690 11,361 - 1,757 - 1,757 - - 511,222 1,542,402 136 1,757 525,195 1,679,656 3,378 (232) 1,373,843 1,416,481 - - - 3,017,874 - - - (944) - - - 3,016,930 3,378 (232) 1,373,843 4,433,411 94,573 41,452 8,950,211 15,101,552 97,951$ 41,220 $ 10,324,054$ 19,534,963$ 209
City of Antioch
Budgetary Comparison Schedule
Capital Improvement Capital Projects Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Taxes 300,000 $ 300,000 $ 300,000 $ - $ Investment income and rentals 15,000 123,000 160,438 37,438 Revenue from other agencies 19,508,000 6,770,061 526,061 (6,244,000) Current service charges 20,000 20,000 6,849 (13,151) Other 41,305 41,305 32,446 (8,859) Total revenues 19,884,305 7,254,366 1,025,794 (6,228,572) EXPENDITURES:

Public works 48,491 115,639 111,091 4,548 Capital outlay 22,000,465 13,035,651 872,838 12,162,813 Total expenditures 22,048,956 13,151,290 983,929 12,167,361 REVENUES OVER (UNDER) EXPENDITURES (2,164,651) (5,896,924) 41,865 5,938,789 OTHER FINANCING SOURCES:

Transfers in 553,661 2,321,540 1,438,269 (883,271) Total other financing sources 553,661 2,321,540 1,438,269 (883,271) Net change in fund balances (1,610,990)$ (3,575,384) $ 1,480,134 5,055,518 $ FUND BALANCES:

Beginning of year 5,348,696
End of year 6,828,830$
210
City of Antioch
Budgetary Comparison Schedule
Prewett Community Park Capital Projects Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals - $ 97 $ 16,531$ 16,434 $ Total revenues - 97 16,531 16,434 EXPENDITURES:

Parks and recreation - 50,000 3,671 46,329 Capital outlay - 1,530,549 158,342 1,372,207 Total expenditures - 1,580,549 162,013 46,329 REVENUES OVER (UNDER) EXPENDITURES - (1,580,452) (145,482) 62,763 OTHER FINANCING SOURCES (USES):

Transfers in - 1,579,605 1,579,605 - Transfers (out) - (944) (944) - Total other financing uses - 1,578,661 1,578,661 - Net change in fund balances -$ (1,791)$ 1,433,179 62,763 $ FUND BALANCES:

Beginning of year 847
End of year 1,434,026$
211
City of Antioch
Budgetary Comparison Schedule
Hillcrest District #26 Capital Projects Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 500 $ 500 $ 14,476 $ 13,976 $ Total revenues 500 500 14,476 13,976 EXPENDITURES:

Public works 539 539 531 8 Capital outlay 350,000 350,000 - 350,000 Total expenditures 350,539 350,539 531 350,008 REVENUES OVER (UNDER) EXPENDITURES (350,039) (350,039) 13,945 363,984 Net change in fund balances (350,039)$ (350,039) $ 13,945 363,984 $ FUND BALANCES:

Beginning of year 389,610
End of year 403,555$
212
City of Antioch
Budgetary Comparison Schedule
Lone Diamond Capital Projects Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 400 $ 400 $ 11,943 $ 11,543 $ Current service charges - - 123,316 123,316 Total revenues 400 400 135,259 134,859 EXPENDITURES:

Public works 25,929 25,929 6,095 19,834 Total expenditures 25,929 25,929 6,095 19,834 REVENUES OVER (UNDER) EXPENDITURES (25,529) (25,529) 129,164 154,693 OTHER FINANCING (USES):

Transfers (out) (73,661) (73,661) - 73,661 Total other financing uses (73,661) (73,661) - 73,661 Net change in fund balances (99,190)$ (99,190) $ 129,164 228,354 $ FUND BALANCES:

Beginning of year 276,163
End of year 405,327$
213
City of Antioch
Budgetary Comparison Schedule
Hillcrest Bridge District Capital Projects Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 1,500 $ 1,500 $ 3,514 $ 2,014 $ Total revenues 1,500 1,500 3,514 2,014 EXPENDITURES:

Public works 317 317 136 181 Total expenditures 317 317 136 181 REVENUES OVER (UNDER) EXPENDITURES 1,183 1,183 3,378 2,195 Net change in fund balances 1,183$ 1,183 $ 3,378 2,195 $ FUND BALANCES:

Beginning of year 94,573
End of year 97,951$
214
City of Antioch
Budgetary Comparison Schedule
Residential Development Allocation Capital Projects Fund For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 100 $ 100 $ 1,525 $ 1,425 $ Total revenues 100 100 1,525 1,425 EXPENDITURES:

Community development 27,706 27,706 1,757 25,949 Total expenditures 27,706 27,706 1,757 25,949 REVENUES OVER (UNDER) EXPENDITURES (27,606) (27,606) (232) 27,374 Net change in fund balances (27,606)$ (27,606) $ (232) 27,374 $ FUND BALANCES:

Beginning of year 41,452
End of year 41,220$
215
City of Antioch
Budgetary Comparison Schedule
Development Impact Fee Capital Projects Fund
For the Fiscal Year Ended June 30, 2024
Variance with
Final Budget
Original Final Actual Positive
Budget Bud get Amount (Ne gative)
REVENUES:

Investment income and rentals 67,000 $ 182,000 $ 340,967 $ 158,967 $ Current service charges 1,775,000 1,775,000 1,558,071 (216,929) Total revenues 1,842,000 1,957,000 1,899,038 (57,962) EXPENDITURES:

General government 3,195 3,195 3,169 26 Public works 1,028 1,028 969 59 Public safety 2,155 2,155 2,145 10 Parks and recreation 8,166 8,166 7,690 476 Capital outlay 50,000 939,527 511,222 428,305 Total expenditures 64,544 954,071 525,195 428,876 REVENUES OVER (UNDER) EXPENDITURES 1,777,456 1,002,929 1,373,843 370,914 OTHER FINANCING SOURCES:

Transfers in 250,000 - - - Total other financing sources 250,000 - - - Net change in fund balances 2,027,456$ 1,002,929$ 1,373,843 (370,914)$ FUND BALANCES:

Be
ginning of year 8,950,211
End of year 10,324,054$
216

INTERNAL SERVICE FUNDS
Internal Service Funds are used to finance and account for special activities and services performed b y a designated City department for other departments on a cost reimbursement basis.

Vehicle Repair and Replacement
This fund accounts for the maintenance and replacement of vehicles and equipment used b y all City departments. The source of revenue for this fund is rental fees charged to the various departments.

Office Equipment Replacement
This fund accounts for the costs incurred for the operation, maintenance, and replacement of office equipment used b y City departments. The source of revenue for this fund is rental fees charged to the various user departments.

Loss Control Fund
These funds are used to pay workers' compensation insurance premiums and the salary of the administrative analyst. 217
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218
City of Antioch
Combining Statement of Net Position
Internal Services Funds
June 30, 2024
Vehicle Office
Repair & Equipment Loss
Replacement Replacement Control Total
ASSETS
Current assets:

Cash and investments 12,172,305$ 1,528,397$ 1,000,716$ 14,701,418$ Accounts receivable, net 22,684 7,136 - 29,820 Materials, parts and supplies 20,483 - - 20,483 Prepaid items - 99,756 - 99,756 Total current assets 12,215,472 1,635,289 1,000,716 14,851,477 Noncurrent assets:

Capital assets:

Vehicles and equipment 10,955,122 3,015,844 - 13,970,966 Improvements other than buildings - 79,534 - 79,534 Intangible right to use subscription assets - 664,753 - 664,753 Less accumulated depreciation/amortization (6,893,821) (3,024,212) - (9,918,033) Net capital assets 4,061,301 735,919 - 4,797,220 Total assets 16,276,773 2,371,208 1,000,716 19,648,697

LIABILITIES
Current liabilities:

Accounts payable 45,845 64,036 209 110,090 Accrued payroll 21,985 44,087 6,359 72,431 Interest payable - 8,930 - 8,930 Current portion of compensated absences 2,840 13,168 429 16,437 Subscription liability - due within one year - 220,582 - 220,582 Total current liabilities 70,670 350,803 6,997 428,470 Long-term liabilities:

Compensated absences 25,561 118,513 3,864 147,938 Subscription liability - 213,093 - 213,093 Total long-term liabilities 25,561 331,606 3,864 361,031 Total liabilities 96,231 682,409 10,861 789,501

NET POSITION
Net investment in capital assets 4,061,301 302,244 - 4,363,545 Unrestricted 12,119,241 1,386,555 989,855 14,495,651 Total net position 16,180,542$ 1,688,799$ 989,855$ 18,859,196$ 219
City of Antioch
Combining Statement of Revenues, Expenses and Changes in Net Position Internal Services Funds
For the Fiscal Year Ended June 30, 2024
Vehicle Office
Repair & Equipment Loss
Replacement Replacement Control Total
OPERATING REVENUES:

Charges for services 4,368,011$ 2,879,748$ 2,930,088$ 10,177,847$ Other revenue 103,533 - 13,460 116,993 Total operating revenues 4,471,544 2,879,748 2,943,548 10,294,840 OPERATING EXPENSES:

Wages and benefits 795,237 1,531,450 208,481 2,535,168 Contractual services 202,298 1,056,813 2,867,902 4,127,013 Tools and supplies 975,224 199,774 15,822 1,190,820 Depreciation & amortization 627,461 230,253 - 857,714 Repairs and maintenance 140,104 1,997 - 142,101 Total operatin
g expenses 2,740,324 3,020,287 3,092,205 8,852,816 OPERATING INCOME (LOSS) 1,731,220 (140,539) (148,657) 1,442,024 NONOPERATING REVENUES (EXPENSES):

Gain (loss) on sale of property 116,586 - - 116,586 Investment income 389,186 40,679 23,186 453,051 Subscription interest (expense) - (8,946) - (8,946) Total nonoperatin
g revenues 505,772 31,733 23,186 560,691

INCOME (LOSS) BEFORE CAPITAL
CONTRIBUTIONS AND TRANSFERS 2,236,992 (108,806) (125,471) 2,002,715 Transfers in - 280,678 - 280,678 Net income (loss) 2,236,992 171,872 (125,471) 2,283,393 NET POSITION:

Beginning of year 13,943,550 1,516,927 1,115,326 16,575,803 End of
year 16,180,542$ 1,688,799$ 989,855$ 18,859,196$ 220
City of Antioch
Combining Statement of Cash Flows
Internal Services Funds
For the Fiscal Year Ended June 30, 2024
Vehicle Office
Repair & Equipment Loss
Replacement Replacement Control Total
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash receipt from other funds 4,451,604 $ 2,876,707 $ 2,943,548 $ 10,271,859 $ Cash payment to suppliers for goods and services (1,514,563) (1,246,803) (2,884,359) (5,645,725) Cash payment to employees for services (783,280) (1,532,767) (208,579) (2,524,626) Net cash provided by (used in) operating activities 2,153,761 97,137 (149,390) 2,101,508

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Transfers in - 280,678 - 280,678 Net cash provided by (used in) noncapital
financing activities - 280,678 - 280,678

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Capital asset additions (1,231,102) (75,525) - (1,306,627) Proceeds from sale of capital assets 116,586 - - 116,586 Subscription principal paid - (216,123) - (216,123) Subscription interest paid - (4,997) - (4,997) Net cash provided by (used in) capital
and related financing activities (1,114,516) (296,645) - (1,411,161) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest received (paid) 389,186 40,679 23,186 453,051 Net cash provided by (used in) investing activities 389,186 40,679 23,186 453,051 Net change in cash and cash equivalents 1,428,431 121,849 (126,204) 1,424,076 Cash and cash e
quivalents, beginning of year 10,743,874 1,406,548 1,126,920 13,277,342 Cash and cash equivalents, end of year 12,172,305$ 1,528,397$ 1,000,716$ 14,701,418 $

RECONCILIATION OF OPERATING INCOME
(LOSS) TO NET CASH PROVIDED BY
(USED IN) OPERATING ACTIVITIES:

Operating income (loss) 1,731,220$ (140,539) $ (148,657) $ 1,442,024 $ Adjustments to reconcile operating income (loss) to
cash flows from operating activities:

Depreciation 627,461 230,253 - 857,714 Decrease (increase) in:

Accounts receivable (19,940) (3,041) - (22,981) Materials, parts, and supplies 1,580 - - 1,580 Prepaid items - (11,124) - (11,124) Increase (decrease) in:

Accounts payable (198,517) 22,905 (635) (176,247) Accrued payroll 4,074 26 463 4,563 Accrued compensated absences 7,883 (1,343) (561) 5,979 Net cash provided by (used in) operating activities 2,153,761$ 97,137$ (149,390)$ 2,101,508$ 221
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222

CUSTODIAL FUNDS
Custodial Funds account for fiduciary activities that are not accounted for in a trust.

Storm Drain Districts D55 and D56
The City collects storm drain fees from developers and builders. This fund accounts for all the fees collected and sent to the County on quarterly basis. The City receives an administrative fee equal to 0.5% of the total fees collected.

Fire Protection
The City has entered into an agreement with the Contra Costa Consolidated Fire District whereby the City collects fire protection facility fees from developers based on the number of units built. Fees are to provide fire protection facilities only. The City receives an administrative fee equal to 1% of the total fees collected.

East County Water Management Association
The Governing Board of the East County Water Management Association has authorized the City to account for the financial operations of the association. The fund is used to record collections and disbursements of funds as authorized by the Association, of which the City is a member agency. 223
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224
City of Antioch
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2024
Storm Drain Fire
D55 & D56 Protection ECWMA Total
ASSETS
Cash and investments 18,817$ 2,002,903$ 42,857$ 2,064,577$ Accounts receivable 515 - - 515 Total assets 19,332 2,002,903 42,857 2,065,092

LIABILITIES
Due to organizations and other governments 515 - - 515 Total liabilities 515 - - 515 NET POSITION:

Restricted for:

Organizations and other governments 18,817 2,002,903 42,857 2,064,577 Total net position 18,817$ 2,002,903$ 42,857$ 2,064,577$ 225
City of Antioch
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the Fiscal Year Ended June 30, 2024
Storm Drain Fire
D55 & D56 Protection ECWMA Total

ADDITIONS
Investment earnings:

Investment income and rentals -$ 43,121$ 1,055$ 44,176$ Drainage fee collections for other governments 18,817 - - 18,817 Fire protection fee collections for other governme - 325,610 - 325,610 Total additions 18,817 368,731 1,055 388,603

DEDUCTIONS
Administrative expenses - 3,304 95 3,399 Total deductions - 3,304 95 3,399 Change in net position 18,817 365,427 960 385,204 NET POSITION:

Beginning of year - 1,637,476 41,897 1,679,373 End of year 18,817 $ 2,002,903 $ 42,857 $ 2,064,577 $ 226

STATISTICAL SECTION
227
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228
Contents Page
Financial Trends 231
These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.

Revenue Capacity 236
These schedules contain information to help the reader assess the City's most significant local revenues. Property tax is the City's most signifcant revenue.

Debt Capacit
y 241
These schedules present information to help the reader assess the affordability of the City's current levels of outstanding debt and its ability to issue additional debt in the future.

Demographic and Economic Information 246
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place.

Operating Information 248
These schedules contain service and infrastructure data to help the reader understand how the information in the financial report relates to the services the City provides and the activities it performs.

Sources: Unless otherwise noted, the information in these schedules is derived from the annual comprehensive financial report for the relevant year.

STATISTICAL SECTION
229
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230

CITY OF ANTIOCH
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
(amounts expressed in thousands)

2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Governmental activities
Net investment in capital assets 326,664 $ 323,132 $ 312,206 $ 307,094 $ 309,589 $ 305,541 $ 302,696 $ 296,362 $ 293,412 $ 297,865 $ Restricted 38,858 37,657 39,323 44,729 44,582 42,109 45,380 55,955 66,774 72,041 Unrestricted (49,846) (40,948) (34,184) (75,016) (1) (67,159) (65,202) (47,056) (29,607) (6,876) (132) Total governmental activities net position 315,676 $ 319,841 $ 317,345 $ 276,807 $ 287,012 $ 282,448 $ 301,020 $ 322,710 $ 353,310 $ 369,774 $ Business-type activities
Net investment in capital assets 148,726 $ 148,729 $ 149,447 $ 148,450 $ 140,301 $ 148,076 $ 155,423 $ 175,881 $ 190,328 $ 200,345 $ Restricted - - - - - - - - - 97 (2)
Unrestricted 26,144 31,387 36,587 40,303 51,360 63,906 77,159 95,319 91,570 91,752 Total business-type activities net position 174,870 $ 180,116 $ 186,034 $ 188,753 $ 191,661 $ 211,982 $ 232,582 $ 271,200 $ 281,898 $ 292,194 $ Primary government
Net investment in capital assets 475,390 $ 471,861 $ 461,653 $ 455,544 $ 449,890 $ 453,617 $ 458,119 $ 472,243 $ 483,740 $ 498,210 $ Restricted 38,858 37,657 39,323 44,729 44,582 42,109 45,380 55,955 66,774 72,138 Unrestricted (23,702) (9,561) 2,403 (34,713) (1) (15,799) (1,296) 30,103 65,712 84,694 91,620 Total primary government net position 490,546 $ 499,957 $ 503,379 $ 465,560 $ 478,673 $ 494,430 $ 533,602 $ 593,910 $ 635,208 $ 661,968 $ (1) Significant decrease in net position from fiscal year 2017 due to implementation of GASB Statement No. 75 requiring recognition of net OPEB liability. (2) Proprietary funds have net OPEB asset in fiscal year 2024.

Source: City of Antioch Annual Financial Report
231
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Expenses
Governmental activities:

General government 6,912 $ 8,932 $ 3,414 $ 5,162 $ 8,671 $ 11,172$ 11,422$ 12,118$ 14,634$ 13,754$ Public works 19,04 3 17,564 18,855 17,670 17,245 23,385 21,631 20,290 23,806 27,510 Public safety 30,900 31,563 40,084 42,697 42,990 46,109 45,617 44,974 44,682 59,129 Parks and recreation 4,185 4,264 5,295 5,298 8,039 7,988 6,473 9,027 6,382 8,235 Community development 3,65 7 2,942 4,273 6,422 4,776 5,443 5,282 5,974 5,235 5,506 Interest on long-term liabilities 427 262 198 198 167 133 107 96 116 148 Total governmental activities 65,124 65,52 7 72,11 9 77,44 7 81,888 94,230 90,532 92,479 94,855 114,282 Business-type activities
Water 23,308 22,334 24,458 28,642 30,389 33,480 36,827 36,272 37,844 43,703 Sewer 5,43 9 5,528 5,863 6,898 6,813 7,555 7,113 7,331 9,236 9,676 Marina 1,01 6 1,108 1,026 1,159 1,163 1,317 1,194 1,056 1,524 1,286 Prewett Water Park (2) 1,98 3 2,024 2,167 2,177 - - - - - - Total business-type activities 31,746 30,994 33,514 38,876 38,365 42,352 45,134 44,659 48,604 54,665 Total primary government expenses 96,870$ 96,521 $ 105,63 3$ 116,32 3$ 120,25 3$ 136,582$ 135,666$ 137,138$ 143,459$ 168,947$ Program Revenues
Governmental activities:

Charges for services:

General governmen
t 3,752 $ 2,098$ 312 $ 560 $ 357 $ 811 $ 1,773$ 2,304 $ 2,677$ 2,606$ Public works 1,66 6 1,573 4,339 4,320 4,523 5,823 7,746 9,654 6,108 5,516 Public safety 1,407 1,482 1,312 783 803 827 813 1,239 2,578 885 Community development 2,809 2,812 2,065 2,903 3,620 2,667 4,418 6,577 5,372 4,338 Other activities 872 816 721 1,104 1,866 920 232 2,480 2,967 2,511 Operating grants and contributions 8,880 5,515 4,801 8,194 7,912 9,125 14,346 13,703 17,384 17,335 Capital grants and contributions 1,836 2,324 2,233 1,473 718 2,032 2,768 - 3,526 9,282 Total governmental activities program revenues 21,22 2 16,620 15,783 19,337 19,799 22,205 32,096 35,957 40,612 42,473 Business-type activities:

Fines, forfeitures and charges for service
s
Water 24,430 26,192 29,815 35,683 39,178 43,345 44,680 41,715 40,477 43,418 Sewer 5,013 5,395 5,755 6,032 6,334 6,585 6,599 7,109 7,226 7,287 Marina 516 471 516 600 620 642 600 597 602 574 Prewett Water Park (2) 789 730 846 891 - - - - - - Operating grants and contributions:

Water - - - - - - - - 7 22 Sewer - - - - - - 49 200 - - Marina - - - - - - 1 - - - Capital grants and contributions:

Water 1,235 831 391 412 1,379 2,681 10,183 32,164 6,589 4,375 Sewer 1,063 1,387 293 160 595 1,926 3,858 1,340 2,539 5,076 Marina - 185 - 1,232 - 365 - - - - Total business-type activities program revenues 33,046 35,191 37,61 6 45,01 0 48,10 6 55,544 65,970 83,125 57,440 60,752 Total primary government program revenues 54,26 8$ 51,811 $ 53,399$ 64,347$ 67,905$ 77,749$ 98,066$ 119,082$ 98,052$ 103,225$ Net (expense)/revenue
Governmental activities (43,902 )$ (48,907)$ (56,336)$ (58,110)$ (62,089)$ (72,025)$ (58,436)$ (56,522)$ (54,243)$ (71,809)$ Business-type activities 1,300 4,197 4,102 6,134 9,741 13,192 20,836 38,466 8,836 6,087 Total primary government net expense (42,602)$ (44,710)$ (52,234)$ (51,976)$ (52,348)$ (58,833)$ (37,600)$ (18,056)$ (45,407)$ (65,722)$

CITY OF ANTIOCH
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
(amounts expressed in thousands)
232
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Revenues and Other Changes
In Net Position
Governmental activities:

Taxes:

Property taxe
s 15,129 16,796 18,631 19,452 20,609 21,754 22,958 24,158 26,388 27,998 Transient lodging tax 150 158 178 209 234 231 293 302 318 185 Franchise 4,406 4,616 4,767 5,226 5,495 5,928 6,350 7,229 8,042 7,820 Business license fees based on gross receipts 1,964 3,121 3,916 4,428 3,972 4,035 3,909 3,802 4,541 4,328 Property transfer taxes 382 461 443 521 609 493 703 912 626 534 Sales and use tax 17,597 19,925 20,000 20,155 25,387 31,785 (1) 38,228 39,438 39,487 38,800 Motor vehicle in lieu, unrestricted 43 45 51 60 54 90 83 130 118 143 Park in lieu 120 50 142 256 372 288 521 410 237 551 Investment income not restricted 278 582 1,421 854 1,737 2,802 1,132 13 3,437 7,085 (3) Other 3,455 6,168 4,578 3,449 4,785 4,611 2,816 1,809 1,604 1,030 Special item - Contribution from Successor Agy - 1,467 1,000 - - - - - - - Transfers 798 (317) (1,288) (55) 9,041 (4,557) 14 8 44 (199) Total government activities 44,322 53,072 53,839 54,555 72,295 67,460 77,007 78,211 84,842 88,275 Business-type activities:

Investment income not restricte
d 334 630 183 244 1,872 2,464 132 - 1,470 3,847 Other 117 102 346 31 335 109 415 161 154 162 Transfers (798) 317 1,288 55 (9,041) 4,557 (13) (8) (44) 199 Total business type activities (347) 1,049 1,817 330 (6,834) 7,130 534 153 1,580 4,208 Total primary government 43,97 5$ 54,121 $ 55,656$ 54,885$ 65,461 $ 74,590$ 77,541 $ 78,364$ 86,422$ 92,483$ Change in Net Position
Governmental activities 420 $ 4,16
5$ (2,497) $ (3,555) $ 10,20 6$ (4,565) $ 18,571 $ 21,689$ 30,599$ 16,466$ Business-type activities 953 5,24 6 5,91 9 6,464 2,90 7 20,322 21,370 38,619 10,416 10,295 Total primary government 1,37 3$ 9,411 $ 3,422 $ 2,90 9$ 13,11 3$ 15,757$ 39,941 $ 60,308$ 41,015$ 26,761 $ Source: City of Antioch Financial Report

CITY OF ANTIOCH
(1) Increase in sales tax due Measure W sales tax effective April 1, 2019. Fiscal Year 2020 first full year implementation of this additional one-cent sales tax over the prior Measure C half-cent sales tax which expired March 31, 2019. (2) Prewett Water Park Enterprise was consolidated into the Recreation Special Revenue Fund (3) Increased interest rate environment on City investment portfolio resulting in higher earnings.

Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
(amounts expressed in thousands) - Continued
233
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Fund
Nonspendable 38 $ 224 $ 220 $ 116 $ 149 $ 227 $ 108 $ 230 $ 163 $ 223 $ Committed 4,524 4,946 3,546 20,854 20,057 25,014 1,547 1,438 1,537 1,289 Assigned 1,086 144 1,270 2,189 2,080 3,537 32,219 42,222 45,486 46,490 Unassigned 11,531 17,590 25,979 11,428 21,117 19,053 23,836 26,140 29,039 36,388 Total general fund 17,179$ 22,904 $ 31,015 $ 34,587 $ 43,403 $ 47,831 $ 57,710 $ 70,030 $ 76,225 $ 84,390 $ All other governmental funds
Nonspendable 134 $ 132 $ 149 $ 106 $ 116 $ 128 $ 120 $ 147 $ 168 $ 237 $ Restricted 38,440 37,332 37,602 41,822 44,187 41,579 45,284 51,367 61,217 (1) 66,835 Committed 3,275 3,715 3,630 3,713 4,519 5,794 6,975 6,711 7,843 7,890 Assigned 2,432 2,925 3,259 1,062 3,981 744 3,711 3,741 6,212 9,827 Unassigned (102) (184) - (116) (1) (260) (47) - (738) (1,450) Total all other governmental funds 44,179$ 43,920 $ 44,640 $ 46,587 $ 52,802 $ 47,985 $ 56,043 $ 61,966 $ 74,702 $ 83,339 $ (1) Restatement of fund balance for accounting error correction.

Source: City of Antioch Annual Financial Report

CITY OF ANTIOCH
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
(amounts expressed in thousands)
234
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Revenues
Taxes 42,635 $ 47,415$ 49,569$ 53,481$ 60,669$ 70,307 $ (1) 78,471$ 82,441 $ 84,984 $ 87,650 $ Licenses and permits 1,178 1,149 1,243 1,356 1,889 1,948 3,424 4,826 4,021 3,454 Fines and penalties 134 191 272 290 224 254 189 197 133 98 Investment income and rentals 1,485 1,762 1,404 1,121 2,616 2,601 1,323 193 3,365 6,738 Revenue from other agencies 5,598 4,690 3,345 5,603 6,892 2,939 6,643 3,120 4,981 8,356 Current service charges 11,011 11,518 5,748 6,356 7,893 8,155 11,160 16,911 (3) 14,888 11,916 Special assessment revenue 2,985 2,994 2,978 3,100 2,948 3,127 3,342 3,774 4,421 4,824 Other 2,368 3,472 3,301 1,994 2,305 2,425 2,088 6,268 (4) 3,596 3,200 Total Revenues 67,394 73,191 67,860 73,301 85,436 91,756 106,640 117,730 120,389 126,236 Expenditures
Current:

General government 6,109 8,623 2,079 4,315 7,939 10,998 11,618 12,649 14,324 13,876 Public works 11,128 10,593 10,186 8,740 8,573 15,108 12,046 12,677 15,895 18,639 Public safety 31,826 34,989 36,947 38,727 38,006 43,612 47,168 49,399 53,694 55,954 Parks and recreation 3,491 3,711 4,001 3,905 6,141 6,080 5,587 7,056 5,646 6,732 Community development 4,527 3,778 4,314 6,234 4,537 5,475 5,882 6,549 5,373 5,118 Capital outlay 4,945 3,627 1,894 4,609 6,834 9,740 5,561 5,959 8,854 7,418 Debt service:

Principal retirement 5,310 560 622 655 694 734 256 220 1,045 1,891 Interest 359 311 248 222 192 161 135 123 119 185 Fiscal charges 3 4 5 4 4 1 1 1 2 4 Bond issuance costs 59 - - - - - - - - - Total Expenditures 67,757 66,196 60,296 67,411 72,920 91,909 (2) 88,254 94,633 104,952 109,817
Excess (deficiency) of revenues over (363) 6,995 7,564 5,890 12,516 (153) 18,386 23,097 15,437 16,419 (under) expenditures
Other financing sources (uses)
Transfers in 5,990 6,312 8,088 7,591 11,816 11,204 11,330 11,089 14,134 15,669 Transfer out (5,871) (6,841) (7,821) (7,963) (9,302) (11,439) (11,779) (11,577) (14,628) (16,149) Proceeds of bonds/leases/subscriptions 3,840 - - - - - - - 4,227 624 Bond premium 583 - - - - - - - - - Extraordinary item - (1,000) 1,000 - - - - - - - Total other financing sources (uses) 4,542 (1,529) 1,267 (372) 2,514 (235) (449) (488) 3,733 144 Net change in fund balances 4,179 $ 5,466 $ 8,831 $ 5,518 $ 15,030 $ (388) $ 17,937$ 22,609$ 19,170 $ 16,563 $ Debt service as a percentage of
non-capital expenditures 9.03% 1.39% 1.49% 1.40% 1.34% 1.09% 0.47% 0.39% 1.21% 2.03% (1) Increase in sales tax due Measure W sales tax effective April 1, 2019. Fiscal Year 2020 first full year implementation of this additional one-cent sales tax over the prior Measure C half-cent sales tax which expired March 31, 2019. (2) Increase in govermental expenditures due to spending of Measure W one-cent sales tax which was effective April 1, 2019. (3) Increase in Current service charges due to significant housing activity during the year (4) Increase in other revenues due to two years of a reimbursement recognized in FY22 for deferred inflows from FY21 Source: City of Antioch Annual Financial Report

CITY OF ANTIOCH
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
(amounts expressed in thousands)
235
Transient Business Property
Fiscal Property Sales Sales Tax Gas RMRA Lodging Franchise License Transfer Year Tax Tax (1) Measure C/W (2) Tax Tax (3) Tax Taxes Tax Tax Total 2015 15,129$ 12,014 $ 5,584$ 2,966 $ -$ 150 $ 4,406$ 1,964 $ 382$ 42,595$ 2016 16,796 12,573 6,821 2,246 - 158 4,616 3,121 461 46,792 2017 18,631 12,263 6,535 2,188 - 178 4,767 3,915 443 48,920 2018 19,452 12,658 6,869 2,404 527 209 5,226 4,428 521 52,294 2019 20,609 15,718 9,669 2,322 2,040 233 5,495 3,972 609 60,667 2020 21,754 16,027 15,703 2,647 1,989 231 5,928 4,035 493 68,807 2021 22,958 18,625 19,604 2,525 2,068 293 6,350 3,909 703 77,035 2022 24,158 18,910 20,529 2,649 2,270 286 7,229 3,802 912 80,745 2023 26,388 19,193 20,301 2,911 2,547 316 8,042 4,541 626 84,865 2024 27,998 18,639 20,161 3,164 2,920 202 7,817 4,328 534 85,763 (1) Sales tax is levied at 8.25% (8.5% prior to 1/1/17) on retail sales and/or consumption of personal property, 1% of the total tax rate is allocated to the City.
(2) Measure C is a half-cent sales tax on retail sales and/or consumption of personal property which became effective April 1, 2014.

Measure W is one-cent sales tax on retail sales and/or consumption and is in replacement of Measure C which became effective April 1, 2019.
(3) RMRA enacted by SB 1 passed by California legislature. 2018 is first year of collections.

Source: City of Antioch Annual Financial Report
(amounts expressed in thousands)

CITY OF ANTIOCH
Governmental Activities Tax Revenues By Source
Last Ten Fiscal Years
(modified accrual basis of accounting)
236
Less Less
Total Less Other Tax Total Taxable Redevelopment Value of Amount Fiscal Secured Unsecured Homeowners' Exempt Assessed Assessed Taxable Allocated Year Tax Roll Tax Roll Exemptions Property Value Valuation Property to City (a)

2015 8,904,098$ 176,385$ (103,063)$ (721,103)$ 8,256,317$ (592,222)$ 7,664,095$ (a) 2016 9,552,650 200,649 (100,989) (728,610) 8,923,700 (600,330) 8,323,370 10.05% 2017 10,137,210 204,440 (98,427) (754,156) 9,489,067 (655,249) 8,833,818 (a) 2018 10,752,279 191,460 (95,663) (779,398) 10,068,678 (695,151) 9,373,527 (a) 2019 11,395,945 198,938 (93,401) (812,614) 10,688,868 (737,738) 9,951,130 (a) 2020 12,028,516 222,531 (91,576) (859,137) 11,300,334 (779,167) 10,521,167 (a) 2021 12,719,330 232,959 (89,716) (882,197) 11,980,376 (849,095) 11,131,281 (a) 2022 13,329,275 234,019 (88,633) (932,696) 12,541,965 (842,716) 11,699,249 (a) 2023 14,574,962 246,871 (86,227) (1,026,948) 13,708,658 (827,034) 12,881,624 (a) 2024 15,641,884 276,074 (85,705) (1,075,280) 14,756,973 (929,745) 13,827,228 (a)

NOTE: In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%). With few assessed value is reassessed at the purchase price of the property sold. (a) California cities do not set their own direct tax rate. The State Constitution establishes the rate at 1% and allocates a portion of that amount, by annual calculation, to all the taxing entities within a tax rate area. The City of Antioch includes 39 tax rate areas. The percentage presented is the City's share of the 1%. The County could not provide data for these fiscal years.

Source: Contra Costa County Certificate of Assessed Valuations total maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed exceptions, property is only reassessed at the time that it is sold to a new owner. At that point, the new

CITY OF ANTIOCH
Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
(in thousands of dollars)
237
2023-2024 Local Secured Assessed Valuation - $15,640,310,245 Total Percentage of Total Percentage of
Secured Total Secured Secured Total Secured
Assessed Assessed Assessed Assessed
Taxpayer Value (A) Rank Value Value (A) Rank Value
Kaiser Foundation Hospitals/Health Plan-Sand Creek 477,705$ 1 3.054% 399,615 $ 1 4.488% Sutter East Bay Hospital 149,242 2 0.954% 112,785 2 1.267% AMCAL Antioch Fund LP 110,473 3 0.706% -
Community Housing Agency - Twin Creeks 78,654 4 0.503% - Community Housing Agency - Mira Vista Hills 72,162 5 0.461% - Georgia-Pacific Gypsum LLC 49,433 6 0.316% 21,771 7 0.244% SIV Antioch LLC 40,817 7 0.261% -
Sequoia Equities - Cross Pointe 40,493 8 0.259% 34,274 3 0.385% Delta Pines Antioch LP 31,632 9 0.202% -
Costco Wholesale Corp 30,502 10 0.195% 19,174 8 0.215% Camden Village LLC - 0.000% 24,702 5 0.277%
Deer Creek Partnership - 0.000% 17,851 10 0.200% Runaway Bay LLC - 0.000% 27,900 4 0.313%
Lakeshore Antioch - 0.000% 19,041 9 0.214%
Kaiser Foundation Hospitals/Health Plan-Delta Fair - 0.000% 23,901 6 0.268% 1,081,113$ 6.912% 701,014$ 7.871%
(A) Amounts listed for top ten taxpayers only.

Source: County Assessor's Office via ParcelQuest
The amounts shown above include assessed value data for both the City and the Antioch Development Agency City of Antioch
Principal Property Taxpayers
FY 2023-24 Compared To FY 2014-15
(amounts expressed in thousands, except for Rank and Percentages) 2024 2015
238
Community Community Community
East Bay College College College
Fiscal Basic County Regional 2002 2006 2014
Year Wide Levy BART Park Bonds Bonds Bonds Total
2015 1.0000 0.0026 0.0067 0.0034 0.0076 0.0110 1.0313 2016 1.0000 0.0026 0.0067 0.0034 0.0076 0.0110 1.0313 2017 1.0000 0.0080 0.0032 0.0033 0.0074 0.0013 1.0232 2018 1.0000 0.0084 0.0021 0.0032 0.0068 1.0219 2.0424 2019 1.0000 0.0070 0.0021 0.0030 0.0065 0.0015 1.0201 2020 1.0000 0.0120 0.0094 0.0030 0.0063 0.0095 1.0402 2021 1.0000 0.0139 0.0014 0.0058 0.0011 0.0092 1.0314 2022 1.0000 0.0060 0.0020 0.0039 0.0044 0.0093 1.0256 2023 1.0000 0.0140 0.0058 0.0031 0.0043 0.0088 1.0360 2024 1.0000 0.0134 0.0057 0.0027 0.0043 0.0076 1.0337 Source: Contra Cost County Assessors Office

CITY OF ANTIOCH

PROPERTY TAX RATES

LAST TEN FISCAL YEARS
239
City Value of
Property Tax Total Tax Percentage Value of City Development Agency Total Value of Fiscal Levied and Levied and of Levy Property Subject Property Subject to Property Subject Year Collected Collected Collected (2) To Local Tax Rate Local Tax Rate To Local Tax Rate 2015 14,927$ 14,927$ 100% 7,664,094$ 592,222$ 8,256,316$ 2016 12,140 12,140 100% 8,323,370 600,330 8,923,700 2017 13,552 13,552 100% 8,833,818 655,249 9,489,067 2018 13,774 13,774 100% 9,373,527 695,151 10,068,678 2019 14,458 14,458 100% 9,951,130 737,738 10,688,868 2020 15,075 15,075 100% 10,521,168 779,167 11,300,335 2021 15,892 15,892 100% 11,131,281 849,095 11,980,376 2022 17,142 17,142 100% 11,699,249 842,716 12,541,965 2023 19,114 19,114 100% 12,881,624 827,034 13,708,658 2024 20,393 20,393 100% 13,827,229 929,745 14,756,974 (1) Figures include data for property within the city, former redevelopment project areas and for assessments. alternate method of apportionment (the Teeter Plan). Under the Teeter Plan, all amounts levied are apportioned to the County and other taxing agencies regardless of whether they are collected in the current year or not.

Source: Contra Costa County Assessed Valuation Report and Tax Reconciliation Sheet

(2) Taxes collected are the same as the amounts levied because Contra Costa County follows California's

City of Antioch
Property Tax Levies and Collections (1)
Last Ten Fiscal Years
(in thousands of dollars)
240
Percentage
of Estimated
Lease Total Actual Value
Fiscal Revenue Leases Subscriptions Capital Leases Subscriptions Long-term Loans Marina Primary of Taxable Per Year Bonds Payable (3) Payable (4) Leases Payable (3) Payable (4) Payable Payable Loans Government Property (1) Capita (2) 2015 4,386$ - $ - $ 2,425$ - $ - $ 4,032$ - $ 2,843 $ 13,686 $ 0.18% 130 $ 2016 4,214 - - 2,005 - - 3,780 - 2,678 12,677 0.15% 120 2017 4,005 - - 1,558 - - 3,528 197 2,537 11,825 0.13% 109 2018 3,790 - - 1,084 - - 3,276 682 2,392 11,224 0.12% 99 2019 3,566 - - 580 - - 3,024 550 2,291 10,011 0.10% 88 2020 3,332 - - 46 - - 2,772 655 2,188 8,993 0.09% 80 2021 3,088 - - - - - 3,239 5,143 2,105 13,575 0.12% 120 2022 2,833 - - - 432 - 2,934 9,200 2,018 17,417 0.15% 154 2023 2,564 2,104 1,962 - 378 81 2,628 43,135 1,927 54,779 0.43% 476 2024 2,290 977 1,845 - 323 - 2,319 60,000 1,833 69,587 0.50% 605

Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements.

Source: City of Antioch Financial Report
(1) See the schedule of Assessed Value and Estimated Actual Value of Taxable Property (2) Population data can be found in the Demographic and Economic Statistics schedule (3) Lease payable recorded as a result of implementation of GASB 87 in fiscal year 2022 (4) Subscriptions payable recorded as a result of implementation of GASB 96 in fiscal year 2023 Governmental Activities

City of Antioch
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
(amounts expressed in thousands, except per capita amount) Business-Type Activities
241
The City of Antioch has not had any outstanding general obligation bond debt since 2001-02.

City of Antioch
Ratios of General Bonded Debt Outstanding

242

CITY OF ANTIOCH
Legal Debt Margin Information
Last Ten Fiscal Years
(amounts expressed in thousands)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Debt limit 1,362,072$ 1,462,995$ 1,551,247$ 1,641,561$ 1,739,233 $ 1,837,657$ 1,942,843$ 2,034,494$ 2,223,275$ 2,387,694$

Total net debt applicable to limit - - - - - - - - - -

Legal debt margin 1,362,072$ 1,462,995$ 1,551,247$ 1,641,561$ 1,739,233 $ 1,837,657$ 1,942,843$ 2,034,494$ 2,223,275$ 2,387,694$ Total net debt applicable to the limit 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% as a percentage of debt limit

Legal Debt Margin Calculation for Fiscal Year 2024
The following numbers are not expressed in thousands:

Assessed value 14,756,973,744$
Add back: exempt real property 1,160,984,647
Total assessed value 15,917,958,391
Debt limit (15% of total assessed value) 2,387,693,759
Debt applicable to limit:

General obligation bonds -
Less: Amount set aside for repayment
of general obligation debt -
Total net debt applicable to limit -
Legal debt margin 2,387,693,759$
Source: City of Antioch Finance Department and Contra Costa County Certificate of Assessed Valuations for fiscal year 2022-23 Note: Beginning in Fiscal Year 2000-01, the City of Antioch did not have any general obligation debt.

However, under State finance law, the City of Antioch's outstanding general obligation debt should not exceed 15% of total assessed property value.

By law, the general obligation debt subject to the limitation may be offset by amounts set aside for repaying general obligation bonds. 243
Gross Less:

Water Direct Net Revenue Debt Special Outstanding
Fiscal Charges Operating Available for Service Assessment (in thousands) Year And Other Expenses Debt Service Principal Interest Coverage Collections (2) Lone Diamond

2015 24,711$ 21,137 $ 3,574 $ - $ - $ n/a 7,472,192$ 2,405$ 2016 26,865 20,049 6,816 - - n/a - - 2017 30,220 22,072 8,148 - - n/a - - 2018 35,875 26,448 9,427 - - n/a - - 2019 40,690 28,181 12,509 - - n/a - - 2020 45,802 31,385 14,417 - - n/a - - 2021 45,259 34,554 10,705 - - n/a - - 2022 48,695 32,622 16,073 - - n/a - - 2023 41,769 35,409 6,360 - 80 79.50 - - 2024 46,689 40,534 6,155 - 241 25.54 - -

(1) Details regarding the City of Antioch's outstanding debt can be found in the notes to the financial statements.

Water Charges and Other includes investment earnings but not tap fees. Operating expenses do not include interest or depreciation.
(2) Special Assessment Debt without City Commitment: The City was the collecting and paying agent for other special assessment debt, but has no direct or contingent liability or moral obligation for the payment of this debt.

Therefore, this debt was not included in the City's financial statements and was fully repaid in 2014.

Source: City of Antioch Financial Statements
Debt Service
Special Assessment Bonds
City of Antioch
Pledged Revenue Coverage
Last Ten Fiscal Years

SWRCB Installment Sale Agreement (1) (in thousands)

244
2023-24 Assessed Valuation $14,756,973,744
Antioch Development Agency Incremental Valuation: 929,744,841 Adjusted Assessed Valuation: $13,827,228,903

Total Debt Percent City's Share o f
JURISDICTION 6/30/2024 Applicable (1) Debt 6/30/2024
OVERLAPPING TAX AND ASSESSMENT DEBT:

Bay Area Rapid Transit District 2,445,575,000$ 1.470% 35,949,953$ Contra Costa Community College District 618,770,000 5.550% 34,341,735 Antioch Unified School District Schools Facilities Improvement District No. 1 94,904,585 82.021% 77,841,690 Liberty Union High School District 131,485,000 3.403% 4,474,435 Brentwood Union School District 101,045,135 6.102% 6,165,774 East Bay Regional Park District 144,520,000 2.310% 3,338,412 Calfornia Statewide Community Development Authority
Community Facilities District No. 2020-01 I.A. No. 1 9,165,000 100.000% 9,165,000 Calfornia Statewide Community Development Authority Assessment District 18-5 1,036,000 100.000% 1,036,000 Calfornia Statewide Community Development Authority Assessment District 19-1 1,872,000 100.000% 1,872,000 Calfornia Statewide Community Development Authority Assessment District 23-1 2,265,000 100.000% 2,265,000 Total Overlapping Tax and Assessment Debt 176,449,998$
OVERLAPPING TAX INCREMENT DEBT (Successor Agency): 14,436,376$ 100.000% 14,436,376$ DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT:

Contra Costa County General Fund Obligations 171,495,000$ 5.533% 9,488,818$ Antioch Unified School District General Fund Obligations 19,252,546 87.326% 16,812,478 City of Antioch SBITA and Lease Liability Obligations 3,145,816 100.000% 3,145,816 City of Antioch General Fund Obligations 2,289,870 100.000% 2,289,870 GROSS DIRECT AND OVERLAPPING GENERAL FUND DEBT 31,736,983$ Less: Contra Costa County Obligations supported from revenue funds 2,352,901 NET DIRECT AND OVERLAPPING GENERAL FUND DEBT 29,384,082$ TOTAL DIRECT DEBT 5,435,686$ (2)
TOTAL GROSS OVERLAPPING DEBT 217,187,671$
TOTAL NET OVERLAPPING DEBT 214,834,770$
GROSS COMBINED TOTAL DEBT 222,623,357$ (2)
NET COMBINED TOTAL DEBT 220,270,456$
NOTES:
(1) For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable assessed value that is within the City's boundaries and dividing it by each unit's taxable assessed value.

Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government.
(2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue, non-bonded capital lease and City pension and OPEB obligations
Ratios to Adjusted Assessed Valuation
:

Total Overlapping Tax and Assessment Debt: 1.28%
Combined Direct Debt ($5,435,686): 0.04%
Gross Combined Total Debt: 1.60%
Net Combined Total Debt: 1.59%
Ratios to Redevelopment Successor Agency Incremental Valuation:

Total Overlapping Tax Increment Debt: 1.55%
Source: California Municipal Statistics, Inc.

CITY OF ANTIOCH
Direct and Overlapping Debt
June 30, 2024
245
Personal Per
City of Contra Costa Income Capita
Antioch County (in thousands 2011-15) Personal Unemployment Fiscal Year Population(1) Population (1) (in millions 2016-2021) (2) Income (2) Rate (3) 2015 108,298 1,102,871 76,517,699$ 68,123$ 6.80% 2016 112,968 1,123,429 82,427 72,483 6.80% 2017 114,241 1,139,513 88,024 76,886 6.80% 2018 113,061 1,149,363 94,900 82,506 4.50% 2019 112,423 1,150,537 97,550 84,614 4.00% 2020 112,520 1,153,477 106,319 92,264 17.10% 2021 112,848 1,153,854 115,343 99,312 9.60% 2022 115,074 1,156,555 109,966 95,047 4.60% 2023 115,442 1,147,653 * * 5.30%
2024 115,632 1,146,626 * * 6.00%

*No Data Available

Data Sources:
(1) State Department of Finance
(3) State of California Employee Development Dept., Labor Market Info, Data Library

City of Antioch
Demographic and Economic Statistics
Last Ten Fiscal Years
(2) U.S. Department of Commerce, Bureau of Economic Analysis (data shown is for Contra Costa County) - Last updated: 11/16/23
246

Approx.Number Percentage Number Percentage
of Of Total City of Of Total City
Employer Employees1 Employment Employees Employment

Kaiser Permanente 2,720 5.48% 2,169 4.31%
Antioch Unified School District 2,190 4.42% 1,699 3.38% Sutter Delta Medical Center 2 972 1.96% 1,200 2.39%
Contra Costa County Social Services 220 0.44% 525 1.04% Wal-Mart3 225 0.45% 277 0.55%
Target 220 0.44% 325 0.65%
Costco 2 292 0.59% 270 0.54%
City of Antioch 316 0.64% 243 0.48%
Antioch Auto Center 213 0.43% 240 0.48%
Safeway 123 0.25% 143 0.28%

1 Source: City of Antioch Economic Development Department 2 Includes contract employees
3 Includes part time employees
2024 2014
City of Antioch
Principal Employers
Current Year and Nine Years Ago
247
Function 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Police
Physical arrests 4,707 4,954 4,730 4,336 3,814 3,389 3,022 2,386 1,305 1,069 Parking violations 2,311 2,551 2,530 4,642 4,354 2,857 1,074 929 179 179 Traffic violations 2,246 4,261 5,619 5,157 4,272 6,074 6,229 4,659 1,867 342 Sworn Officers (2) 102 102 102 103 104 115 115 115 115 115 Reserve Personnel 3 3 3 1110 000
Support Personnel (2) 29 32 32 32 33 39 41 41 41 41
Highways and streets
Street resurfacing, sq ft 342,269 164,993 750,707 104,355 10,500 261,360 916,830 0 607,593 59,214 Culture and recreation
Athletic sports complex admissions 60,000 (4) (4) (4) (4) (4) (4) (4) (4) (4) Water Park Guests/Program Participants (4) 71,241 42,341 44,502 28,876 27,053 12,046 (6) 47,231 55,285 62,480
Recreation Classes/Program Participants (4) 6,000 6,905 5,850 5,904 5,110 873 (6) 6,888 6,948 7,412 Senior Center meals served (1) (1) (1) (1) (1) 17,374 21,216 14,524 15,926 19,645 Worth Shaw Sports Complex
Number of Tournaments (4) 40 44 23 36 21 0 (6) 15 14 158 Number of Participants in City Programs (4) 1,500 1,800 2,500 3,650 3,993 715 (6) 575 1,305 1,165 Number of Turf Field Rentals (4) 459 503 728 784 463 (3) 89 (6) 942 1,081 1,172 Community center admissions/Facility Rentals
Nick Rodriguez Community Center (5) 14,300 365 345 450 430 350 6 (6) 62 339 380
Antioch Community Center (5) 100,000 806 695 820 751 617 188 (6) 1,215 851 931 Prewett Community Center (5) 71,241 129 85 70 51 73 16 (6) 89 91 81 Water
New connections 158 97 74 72 102 266 429 2,361 2,750 (7) Water main breaks 31 33 46 21 29 20 37 32 38 31
Average daily consumption
(thousands of gallons) 12,065 11,010 12,567 12,728 12,944 15,660 13,880 14,734 12,402 14,326 Sewer**
New connections 123 67 43 41 67 215 353 2,325 2,712 (7) (1) Recreation reporting of this information started in 2020. (2) Represents total funded positions.
(3) All rentals were canceled mid-March 2020 due to COVID-19 resulting in drop in turf rental from prior year. (4) Recreation Dept has changed information reporting beginning in 2016. (5) In 2016, Recreation began reporting number of facility rentals verses number of visitors as in prior years **The City does not process daily sewage - it maintains the sewer line that connects to the main sewer. Delta Diablo Sanitation District is responsible for sewage treatment. (6) participation numbers significantly lower in 2021 due to limited operations during COVID 19 pandemi c
(7) Data unavailable for FY24
Source: Various City Departments

City of Antioch
Operating Indicators by Function
Last Ten Fiscal Years
248
FUNCTION 2015 2 2016 2 2017 2 2018 2 2019 2 2020 2 2021 2 2022 2 2023 2 2024 2 General government 30 31 34 36 36 39 43 52 53 54
Public safety 1
Sworn Police Officers 102 102 102 103 104 115 115 115 115 115 Community Service Officers 5 8 8 8 8 11 11 11 11 11
Administrative Staff 28 28 29 31 32 39 41 41 41 45
Public Safety & Community
Resources 0 0 0 0 0 0 0 13 13 14
Public works 36 36 36 37 38 42 45 53 53 53
Community Development 13 16 16 18 19 28 28 32 32 32
Recreation 9 10 10 10 10 11 12 12 12 12
Water 47 48 48 48 48 49 49 49 49 53
Wastewater 24 25 25 25 25 25 25 24 24 24

Total employees 294 304 308 316 320 359 369 402 403 413 Protection District
2 Data is only funded positions for fiscal year

Source: City of Antioch budgets
1 Fire services are provided by Contra Costa Fire

CITY OF ANTIOCH

FULL TIME CITY EMPLOYEES

BY FUNCTION
Last Ten Fiscal Years
249
Function 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Public safety
Police:

Stations 1 1 1 1 1 1 1 1 1 1
Patrol Units 42 44 44 44 44 41 41 41 30 34
Fire Stations* 4 4 4 4 4 4 4 4 4 4
Highways and streets
Streets (miles) 853.947 853.947 996.13 996.13 996.13 996.14 996.15 996.15 996.17 996.19 Streetlights 8,745 8,758 8,771 8,784 8,784 8,820 8,936 8,936 9,027 9,319 Traffic Signals, City Owned 102 107 107 108 123 127 128 129 135 135 Culture and recreation
Parks acreage 237 237 237 237 237 327 324 324 348 348
Parks 33 33 33 33 33 32 32 32 34 34
Swimming pools 7 7 7 7 7 7 7 7 7 7
Community centers 4 4 4 4 4 4 4 4 4 4
Wate
r
Water lines (miles) 345.23 346.58 346.65 346.65 347.45 348.99 352.04 352.04 355.06 360.60 Number of water meters 31,803 30,926 32,072 32,130 32,505 32,576 32,576 32,576 34,008 34,319 Maximum daily treatment capacity 36.00 36.00 36.00 36.00 36.00 36.00 36.00 36.00 36.00 36.00 (millions of gallons)
Fire hydrants 3,589 3,594 3,602 3,635 3,635 3,662 3,677 3,786 3,893 3,893 Sewer**
Sanitary sewer lines (miles) 300.68 302.17 302.17 302.17 302.30 303.48 305.91 305.91 308.65 313.15 Number of sewer connections 30,377 30,660 30,661 30,715 30,873 31,050 38,282 31,836 32,281 32,807 Storm drains (miles) 221.46 223.25 223.27 223.27 223.28 224.54 226.87 226.87 229.65 234.81 *The City of Antioch's fire protection is provided by the Contra Costa Fire Protection District
**The City does not process daily sewage - it maintains the sewer line that connects to the main sewer. Delta Diablo is responsible for sewage treatment.

Sources: Various City departments.

City of Antioc
h
Capital Asset Statistics by Function
Last Ten Fiscal Years
250

SINGLE AUDIT SECTION
251
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252
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
To the Honorable Mayor and Members of the City Council
of the City of Antioch
Antioch, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the a ggregate remaining fund information of the City of Antioch, California (City), as of and for the year ende d June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s ba sic 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 financial st atements, we considered the City’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 City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or dete cted 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 limit ed purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.

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

Page 2 ends

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct an d material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opin ion. 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
254
INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM

AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE To the Honorable Mayor and Members of the City Council
of the City of Antioch
Antioch, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Antioch, California (City)’s compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and m a t e r i a l e f f e c t o n e a c h o f t h e C ity’s major federal programs for the ye ar ended June 30, 2024. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2024.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance wi th auditing standards generally accepted in the United States of America; the standards a pplicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).j Our responsibilities under those standards and the Uniform Guidance are further described in the Audit or’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that th e audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the re quirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, an d provisions of contracts or grant ag reements applicable to the City’s federal programs.

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

Page 2 ends

Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, wh ether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high leve l of assurance but is not absolute assurance and therefore is not a guarantee that an audit cond ucted in accordance with generally accepted auditing standards, Go vernment Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from erro r, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
• Exercise professional judgmen t and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncomp liance, 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 City’s compli ance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the City’s internal cont rol over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance wi th the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance.

Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control Over Compliance
A deficiency in internal control over compliance e x i s t s w h e n t h e d e s i g n o r operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of co mpliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in inter nal control over compliance, such t hat there is a reasonable possibility that material noncompliance with a type of comp liance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies , in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. 256
To the Honorable Mayor and Members of the City Council
of the City of Antioch
Antioch, California

Page 3 ends

Our consideration of internal control over complia nce was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we cons ider to be material weaknesses, as defined above. However, material weaknesses or signific ant deficiencies in internal control over compliance may exist that have not been identified.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over co mpliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Badawi & Associates, CPAs
Berkeley, California
December 20, 2024
257
City of Antioch
Schedule of Expenditures of Federal Awards
For the year ended June 30, 2024
Program Name
Assistance
Listing
Number
Grantor/Pass-
Through Entity
Grant Number
Program
Expenditures
Subrecipient
Payments
Federal Awards
U.S. Department of Housing and Urban Development:

Direct Programs
CDBG-Entitlement Grants Cluster
CDBG Entitlement Grant/ Entitlement Grants 14.218 B-20-MC06-0045 109$ 109 $ CDBG Entitlement Grant/ Entitlement Grants 14.218 B-21-MC06-0045 97,750 97,750 CDBG Entitlement Grant/ Entitlement Grants 14.218 B-22-MC06-0045 6,791 2,138 CDBG Entitlement Grant/ Entitlement Grants 14.218 B-23-MC06-0045 285,518 149,998 COVID-19 CDBG Entitlement Grant/ Entitlement Grants 14.218 B-20-MW06-0045 91,897 - Subtotal Community Development Block Grant Cluster 482,065 249,995 Total U.S. Department of Housing and Urban Development 482,065 249,995 U.S. Department of Justice:

Direct Programs
Bulletproof Vest Partnership Program 16.607 2021BOBX21026596 6,597 - Passed through the Contra Costa County, Office of Sheriff Edward Byrne Justice Assistance Grant Program 16.738 BJA-2022-171368 47,058 - Total U.S. Department of Justice 53,655 -
U.S. Department of Transportation:

Passed throu
gh the State of California Office of Traffic Safety
Highway Safety Cluster
State and Community Highway Safety 20.600 PT24005 14,535 - Subtotal Highway Safety Cluster 14,535 -
Minimum Penalties for Repeat Offenders for Driving
While Intoxicated 20.608 PT24005 8,386 -
Total U.S. Department of Transportation 22,921 - U.S. Department of the Treasury:

COVID-19 - Coronavirus State and Local
Fiscal Recovery Funds 21.027 5,220,330 -
Total U.S. Department of the Treasury 5,220,330 -
U.S. Environmental Protection Agency:

Drinking Water State Revolving Fund Cluster
Passed through the State of California Water Resources Control Board Capitalization Grants for Drinking Water State
Revolving Funds 66.468 071001-002C 8,274,421
Subtotal Drinking Water State Revolving Fund Cluster 8,274,421 - Total U.S. Environmental Protection Agency 8,274,421 - U.S. Department of Homeland Security:

Passed through the California Office of Emergency Services Disaster Grants - Public Assistance (Presidentially
Declared Disasters) 97.036 FEMA-4683-DR-CA 156,055 - Total U.S. Department of Homeland Security 156,055 - Total Federal Expenditures 14,209,447$ 249,995$
258
City of Antioch
Notes to the Schedule of Expenditures of Federal Awards For the year ended June 30, 2024
A. Basis of Accounting
Funds received under the various grant programs have been recorded within the general fund, special revenue funds and enterprise funds of the City. The City utilizes the modified accrual method of accounting for the general fund and special revenue funds and full accrual basis of accounting for the enterprise funds. The accompanying Schedule of Expenditures of Federal Awards (Schedule) is presented in accordance with the requirements of U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in, the preparation of City’s basic financial statements, as detailed in Note C.

B. Indirect Costs
The City did not elect to use the 10% de minimis indirect cost rate.

C. Federal Expenditures Reported for Disaster Grants - Public Assistance (ALN #97.036) Per the OMB Compliance Supplement, the expenditures reported in the schedule of expenditures of federal awards for the Disaster Grants - Public Assistance program of $156,055 that were incurred during the fiscal year ended June 30, 2023, were re ported in the current year when the City received FEMA approval for the project.
259
City of Antioch
Schedule of Findings and Questioned Costs
For the year ended June 30, 2024

SECTION I – SUMMARY OF AUDITORS’ RESULTS

Financial Statements

T y p e s o f a u d i t o r s ’ r e p o r t i s s u e d : U n m o d i f i e d

Internal control over financial reporting:

 M a t e r i a l w e a k n e s s i d e n t i f i e d ? N o

 Significant deficiency identified? None noted

Any noncompliance material to the financial statements noted? No

Federal Awards

Internal control over major programs:

 M a t e r i a l w e a k n e s s i d e n t i f i e d ? N o

 Significant deficiencies identified? None noted

Type of auditor’s report issued on compliance for major programs Unmodified

Any audit findings disclosed that are required to be reported in accordance with Section 200.516 (a) of the Uniform Guidance? No

Identification of major programs:

Assistance Listing
Number(s) Name of Federal Cluster or Program Expenditures

21.027 Coronavirus State and Local Fiscal Recovery Funds 5,220,330 $ Total Expenditures of all Major Programs 5,220,330 $
Total Expenditures of Federal Award 14,209,447 $
Percentage of Total Expenditure of Federal Award 37%

Dollar threshold used to distinguish between type A and type B program $750,000

Auditee qualified as low-risk auditee under
Section 200.520? Yes

260
City of Antioch
Schedule of Findings and Questioned Costs
For the year ended June 30, 2024

SECTION II – CURRENT YEAR FINDINGS

A. Current Year Findings- Financial Statement Audit

No current year financial statement audit finding.

B. Current Year Findings and Questioned Costs- Major Federal Award Program Audit

No current year federal award program finding.

SECTION III – PRIOR YEAR FINDINGS

A. Prior Year Findings- Financial Statement Audit

No prior year financial statement audit finding.

B. Prior Year Findings and Questioned Costs- Major Federal Award Program Audit

No prior year federal award program finding.

261

10 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: Bessie Marie Scott, City Manager

SUBJECT: Resolution Approving the Consulting Services Agreement between the City of Antioch and WBA Consulting & Investigative Services in an Amount Not to Exceed $22 5,000, Authorizing the City Manager or Designee to Execute the Consultant Services Agreement and Make the Necessary Budget Adjustment

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.

FISCAL IMPACT
The General Fund fiscal year 2025 budget impact associated with the Consultant Services Agreement will be $225,000. If an extension is required, the additional services will be provided up to six (6) months and up to $225,000 and will be included for consideration in the upcoming two-year budget cycle.

DISCUSSION
The City seeks the services of a qualified consultant team that can provide support, guidance, and advice in several areas, which will supplement and enhance the Antioch Police Department’s efficiency and effectiveness. The City requires assistance with overall project management for Police Department operations and administration, policy support, and special project implementation for not only day to day operations, but also

Antioch City Council Report
January 14, 2025 Agenda Item #10 2
with compl iance efforts identified in the Department of Justice (“DOJ”) settlement agreement with the Antioch Police Department and City of Antioch dated January 2, 2025.

The City needs its own expert who is familiar with law enforcement in California and keenly knowledgeable of police practices in the region, specifically the Antioch Police Department. The City needs a consultant that can step into the position with little to no time for learning the issues that have plagued the department, the current interventions in place to improve effectiveness, public trust, and morale, and ensure constitutional policing in Antioch, as well as have the ability to provide guidance immediately.

The services provided by WBA Consulting (“WBA”) will be provided by two former Antioch Police Department personnel who have been working within the department as Interim Chief and Interim Captain for the majority of the 2024 year. The team will continue to provide executive police management support and consultation to the Acting Chief and City Manager as it relates to mandatory compliance with relevant federal and state laws, regulations, and rules. The City is embarking on a fi ve-year stipulated settlement agreement with the DOJ and has an ongoing investigation with the California Department of Justice ( “CalDOJ”). T he support needed for these specific challenges and requirements can only be met by former Interim Chief Addington and his team as they have been deeply involved in several of these investigations and initiatives, and there is absolutely no bandwidth for those communications to continue seamlessly without the WBA team. Because of the existing support and knowledge that can only be provided by WBA, the City Manager requests for the City Council to approve the contract under sole source provisions of the Antioch Municipal Code section 3-4.12 (B).

ATTACHMENTS
A. Resolution
B. Consultant Services Agreement (Draft)

RESOLUTION NO. 2025/XXX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ANTIOCH

APPROVING THE CONSULTING SERVICES AGREEMENT BETWEEN THE CITY OF

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

OR DESIGNEE TO EXECUTE THE AGREEMENT

WHEREAS, the City requires assistance with overall project management for Police Department operations and administration, policy support, and special project implementation for not only day to day operations, but also with compliance efforts identified in the Department of Justice (“DOJ”) settlement agreement;

WHERAS, the City seeks the services of a qualified consultant team that can provide support, guidance, and advice in several areas, which will supplement and enhance the Antioch Police Department’s efficiency and effectiveness;

WHEREAS, the City needs an expert familiar with law enforcement in California and keenly knowledgeable of police practices in the region, specifically the Antioch Police Department that can step into the position with little to no time for learning the issues that have plagued the department, the current interventions in place to improve effectiveness, public trust, and morale, and ensure constitutional policing in Antioch, as well as have the ability to provide guidance immediately;

WHEREAS the City seeks to enter into a Consultant Services Agreement with WBA Consul ting & Investigative Services (“WBA”) to provide executive police management support and consultation to the Acting Chief and City Manager as it relates to mandatory compliance with relevant federal and state laws, regulations, and rules;

WHEREAS, the services from WBA will be provided by two former Antioch Police Department personnel who have been working within the department as Interim Chief and Interim Captain for the majority of the 2024 year;

WHEREAS, due to the WBA’s knowledge and ability to provide immediate support to the Antioch Police Department and City staff, the contract is being awarded pursuant to the sole source provision process found in the Antioch Municipal Code section 3-4.12 (B); and

WHEREAS, the City requests to enter into a Consultant Services Agreement with WBA for an amount not to exceed $225,000, with the option to extend for one additional six (6) month term.

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

1) Approve the Consulting Services Agreement between the City of Antioch and WBA Consulting & Investigative Services in an Amount Not to Exceed $225,000 through the end of fiscal year 2025 (June 30, 2025) with a one- time extension for an additional six (6) months for the same terms under sole source provisions of the Antioch Municipal Code;

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

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 14 th day of
January 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

MELISSA RHODES

CITY CLERK OF THE CITY OF ANTIOCH

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CONSULTING SERVICES AGREEMENT BETWEEN

THE CITY OF ANTIOCH AND

WBA CONSULTING & INVESTIGATIVE SERVICES
THIS AGREEMENT ( “Agreement”) is made and entered into thi s _____ day of _________________, 202 5 ( “Effective Date” ) by and between the City of Antioch , a municipal Corporation with its principle place of business at 200 H Street, Antioch, CA 94509 ( “City”) and WBA Consulting & Investigative Services with its principle place of business at 6770 Stanford Ranch Rd., #1068, Roseville, CA 95678 ( “Consultant”) as of January 7, 202 5. City and Consultant individually are sometimes referred to herein as “Party” and collectively as “Parties.” SECTION 1. SERVICES. Subject to the terms and conditions set forth in th4.1is Agreement, Consultant shall furnish all technical and professional services including labor, material, equipment, transportation, supervision and expertise to provide to City the services described in the Scope of Work attached as Exhibit A attached hereto and incorporated herein at the time and place and in the manner specified therein (“Services”). In the event of a conflict in or inconsistency between the terms of this Agreement and Exhibit A, the Agreement shall prevail.

1.1 Term of Services. The term of this Agreement shall begin on the Effective Date and shall end on June 30, 2025, the date of completion specified in Exhibit A , and Consultant shall complete the Services described in Exhibit A prior to that date, unless the term of the Agreement is otherwise terminated or extended, as provided for in Section 8. The time provided to Consultant to complete the Services required by this Agreement shall not affect the City’s right to terminate the Agreement, under Section 8.

1.2 Standard of Performance. Consultant represents that it is experienced in providing these services to public clients and is familiar with the plans and needs of City. Consultant shall perform all Services required pursuant to this Agreement in the manner and according to the standards observed by a competent practitioner of the profession in which Consultant is engaged in the geographical area in which Consultant practices its profession.

1.3 Assignment of Personnel. Consultant shall assign only competent personnel to perform Services pursuant to this Agreement. In the event that City, in its sole discretion, at any time during the term of this Agreement, desires the reassignment of any such persons, Consultant shall, immediately upon receiving notice from City of such desire of City, reassign such person or persons.

1.4 Time. Consultant shall devote such time to the performance of Services pursuant to this Agreement as may be reasonably necessary to meet the standard of performance provided in Section 1.1 above and to satisfy Consultant’s obligations hereunder.

SECTION 2. COMPENSATION. City hereby agrees to pay Consultant a sum not to exceed Two Hundred Twenty-Five Thousand Dollars ($225,000) , notwithstanding any contrary indications that may be contained in Consultant’s proposal, for S ervices to be performed and reimbursable costs incurred under this Agreement. In the event of a conflict between this Agreement and Consultant’s proposal, attached as Exhibit A, regarding the amount of compensation, the Agreement shall prevail. City shall pay Consultant for Services rendered pursuant to this Agreement at the time and in the manner set forth below. The payments specified below shall be the only payments from City to Consultant for Services rendered

ATTACHMENT B

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pursuant to this Agreement. Except as specifically authorized by City, Consultant shall not bill City for duplicate services performed by more than one person.

Consultant and City acknowledge and agree that compensation paid by City to Consultant under this Agreement is based upon Consultant’s estimated costs of providing the Services required hereunder, including salaries and benefits of employees and subcontractors of Consultant. Consequently, the P arties further agree that compensation hereunder is intended to include the costs of contributions to any pensions and/or annuities to which Consultant and its employees, agents, and subcontractors may be eligible. City therefore has no responsibility for such contributions beyond compensation required under this Agreement.

2.1 Invoices. Consultant shall submit invoices, not more often than once a month during the term of this Agreement, based on the cost for Services performed and reimbursable costs incurred prior to the invoice date. Invoices shall contain the following information:
 Serial identifications of progress bills; i.e., Progress Bill No. 1 for the first invoice, etc.;

 The beginning and ending dates of the billing period;

 A Task Summary containing the original contract amount, the amount of prior billings, the total due this period, the balance available under the Agreement, and the percentage of completion;

 At City’s option, for each work item in each task, a copy of the applicable time entries or time sheets shall be submitted showing the name of the person doing the work, the hours spent by each person, a brief description of the work, and each reimbursable expense;

 The total number of hours of work performed under the Agreement by Consultant and each employee, agent, and subcontractor of Consultant performing services ; and,

 The Consultant’s signature.

2.2 Payment Schedule.

2.2.1 City shall make incremental payments, based on invoices received, according to the payment schedule attached as Exhibit A and incorporated herein, for Services satisfactorily performed, in accordance with the requirements of this Agreement, and for authorized reimbursable costs incurred.

City shall have thirty (30) days from the receipt of an invoice that complies with all of the requirements of Section 2.1 to pay Consultant.

2.2.2 C ity shall pay the last 10% of the total sum due pursuant to this Agreement within sixty (60) days after completion of the services and submittal to City a final invoice, if all services required have been satisfactorily performed.]

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2.3 Total Payment. City shall pay for the Services to be rendered by Consultant pursuant to this Agreement. City shall not pay any additional sum for any expense or cost whatsoever incurred by Consultant in rendering Services pursuant to this Agreement, unless expressly provided for in Section 2.5.

In no event shall Consultant submit any invoice for an amount in excess of the maximum amount of compensation provided above either for a task or for the entire Agreement, unless the Agreement is modified prior to the submission of such an invoice by a properly executed change order or amendment.

2.4 Hourly Fees. Fees for work performed by Consultant on an hourly basis shall not exceed the amounts shown on the fee schedule in Exhibit B.

2.5 R eimbursable Expenses. Reimbursable expenses are specified below, and shall not exceed ______________________________________________ ($ ) . Expenses not listed below are not chargeable to City. Reimbursable expenses are included in the total amount of compensation provided under this Agreement that shall not be exceeded.

Reimbursable Expenses are:
___________________________

2.6 Payment of Taxes. Consultant is solely responsible for the payment of employment taxes incurred under this Agreement and any similar federal or state taxes.

2.7 A uthorization to Perform Services. The Consultant is not authorized to perform any Services or incur any costs whatsoever under the terms of this Agreement until Consultant receives authorization to proceed from the Contract Administrator.

SECTION 3. FACILITIES AND EQUIPMENT. Except as set forth herein, Consultant shall, at its sole cost and expense, provide all facilities and equipment that may be necessary to perform the Services required by this Agreement. City shall make available to Consultant only the facilities and equipment listed in this section, and only under the terms and conditions set forth herein.

City shall furnish physical facilities such as desks, filing cabinets, and conference space, as may be reasonably necessary for Consultant’s use while consulting with City employees and reviewing records and the information in possession of the City. The location, quantity, and time of furnishing those facilities shall be in the sole discretion of City. In no event shall City be obligated to furnish any facility that may involve incurring any direct expense, including but not limited to computer, long- distance telephone or other communication charges, vehicles, and reproduction facilities.

SECTION 4. INSURANCE REQUIREMENTS. Before beginning any work under this Agreement, Consultant, at its own cost and expense, shall procure insurance against claims for injuries to persons or damages to property that may arise from or in connection with the performance of the work by the Consultant and its agents, representatives, employees, and subcontractors. Consultant shall provide proof satisfactory to City of such insurance that meets the requirements of this section and under forms of insurance satisfactory in all respects to the City. Consultant shall maintain the insurance policies required by this section throughout the term of this Agreement. The cost of such insurance shall be included in the Consultant's proposal. Consultant shall not allow any subcontractor to commence work on any subcontract until Consultant has obtained all insurance required herein for the subcontractor(s) and provided evidence thereof to City. Verification of the required insurance shall be submitted and made part of this Agreement

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prior to execution. Insurers shall have an AM Best rating of no less than A:VII unless otherwise accepted by the City in writing:

4.1 Commercial General Liability (CGL ). Insurance Services Office Form CG 00 01 covering CGL on an “occurrence” basis, including products and completed operations, property damage, bodily injury and personal & advertising injury with limits no less than $2 ,000,000 per occurrence. If a general aggregate limit applies, either the general aggregate limit shall apply separately to this project/location or the general aggregate limit shall be twice the required occurrence limit. The required insurance limits may be met if an umbrella insurance provision explicitly supplements both the CGL and general aggregate limits to reach the required threshold. If Consultant’s services include work within 50 feet of a railroad right of way, the Consultant shall have removed any exclusion on their liability policy limiting coverage for work near a railroad, or shall provide a Railroad Protective Liability policy in favor of the City.

Limits for such coverage shall be no less than $5,000,000.

4.2 Automobile Liability Insurance . ISO Form Number CA 00 01 covering any auto (Code 1), or if Consultant has no owned autos, hired, (Code 8) and non- owned autos (Code 9), with limit no less than $1,000,000 per accident for bodily injury and property damage.

4.3 W orkers' Compensation Insurance . Workers’ Compensation Insurance as r equired by the State of California, with Statutory Limits, and Employer’s Liability Insurance with limit of no less than $1,000,000 per accident for bodily injury or disease.

4.4 P rofessional Liability (Errors and Omissions ). Insurance appropriate to the Consultant’s profession, with limit no less than $1,000,000 per occurrence or claim, $2,000,000 aggregate.

4.5 O ther Insurance Provisions . Unless otherwise specified below, all insurance policies are to contain, or be endorsed to contain, the following provisions:

4.5.1 Additional Insured Status. The City, its officers, officials, employees, and volunteers are to be covered as additional insureds on the CGL policy with respect to liability arising out of work or operations performed by or on behalf of the Consultant including materials, parts, or equipment furnished in connection with such work or operations. CGL coverage can be provided in the form of an endorsement to the Consultant ’s insurance (at least as broad as ISO Form CG 20 10 11 85 or if not available, through the addition of both CG 20 10 and CG 20 37 if a later edition is used). This requirement shall only apply to the CGL and Automobile Liability Insurance policies specified above.

4.5.2 Primary Coverage. For any claims related to this contract, the Consultant ’s insurance coverage shall be primary insurance as respects the City, its officers, officials, employees, and volunteers. Any insurance or self -insurance maintained by the City, its officers, officials, employees, or volunteers shall be excess of the Consultant ’s insurance and shall not contribute with it. This requirement shall only apply to the CGL and Automobile Liability Insurance policies specified above.

4.5.3 Notice of Cancellation. Each insurance policy required above shall provide that coverage shall not be canceled, except with notice to the City.

4.5.4 Waiver of Subrogation. Consultant hereby grants to City a waiver of any right to subrogation which any insurer of said Consultant may acquire against the City by virtue of the payment of any loss under such insurance. Consultant agrees to obtain any endorsement that may be necessary to

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affect this waiver of subrogation, but this provision applies regardless of whether or not the City has received a waiver of subrogation endorsement from the insurer. This requirement shall only apply to the CGL, Automobile Liability and Workers’ Compensation/Employer’s Liability Insurance policies specified above.

4.5.5 Deductibles and Self -Insured Retentions. Any deductibles or self -insured retentions must be declared to and approved by the City. The City may require the Consultant to purchase coverage with a lower deductible or retention or provide proof of ability to pay losses and related investigations, claim administration, and defense expenses within the retention.

4.5.6 Claims made policies . If any of the required policies provide claims -made coverage:

4.5.6.1 The Retroactive Date must be shown, and must be before the date of the contract or the beginning of contract work.

4.5.6.2 Insurance must be maintained and evidence of insurance must be provided for at least five (5) years after completion of the contract of work.

4.5.6.3 If coverage is canceled or non-renewed, and not replaced with another claims-made policy form with a Retroactive Date prior to the contract effective date, the Consultant must purchase “extended reporting” coverage for a minimum of five (5) years after completion of contract work.

4.6 Certificate of Insurance and Endorsements. Consultant shall furnish the City with original certificates and amendatory endorsements or copies of the applicable policy language effecting coverage required by this clause. All certificates and endorsements are to be received and approved by the City before work commences. However, failure to obtain the required documents prior to the work beginning shall not waive the Consultant’s obligation to provide them. The City reserves the right to require complete, certified copies of all required insurance policies, including endorsements required by these specifications, at any time.

4.7 S ubcontractors . Consultant shall include all subcontractors as insured under its polic ies or shall furnish separate certificates and endorsements for each subcontractor. All coverages for subcontractors shall be subject to all of the requirements stated in this Agreement, including but not limited to naming additional insureds.

4.8 H igher Limits. If the Consultant maintains higher limits than the minimums shown above, the City requires and shall be entitled to coverage for the higher limits maintained by the Consultant . Any available insurance proceeds in excess of the specified minimum limits of insurance and coverage shall be available to the City.

4.9 S pecial Risks or Circumstances. City reserves the right to modify these requirements, including limits, based on the nature of the risk, prior experience, insurer, coverage or other special circumstances.

4.10 R emedies. In addition to any other remedies City may have if Consultant fails to provide or maintain any insurance policies or policy endorsements to the extent and within the time herein required,

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City may, at its sole option exercise, any of the following remedies, which are alternatives to other remedies City may have and are not the exclusive remedy for Consultant’s breach:
 Obtain such insurance and deduct and retain the amount of the premiums for such insurance from any sums due to Consultant under the Agreement;  Order Consultant to stop work under this Agreement or withhold any payment that becomes due to Consultant hereunder, or both stop work and withhold any payment, until Consultant demonstrates compliance with the requirements hereof; and/or,  Terminate this Agreement.

SECTION 5. INDEMNIFICATION AND CONSULTANT’S RESPONSIBILITIES.

5.1 To the fullest extent permitted by law, Consultant shall defend (with counsel reasonably acceptable to City), indemnify and hold the City , its officials, officers, employees, volunteers, and agents free and harmless from any and all claims, demands, causes of action, costs, expenses, liability, loss, damage or injury of any kind, in law or equity, to property or persons, including wrongful deat h, in any manner arising out of, pertaining to, or incident to any acts, errors or omissions, or willful misconduct of Consultant, its officials, officers, employees, subcontractors, consultants or agents in connection with the performance of the Consultant ’s services or this Agreement, including without limitation the payment of all damages, expert witness fees and attorney’s fees and other related costs and expenses. Consultant 's obligation to indemnify shall not be restricted to insurance proceeds, if any, received by Consultant , the City, its officials, officers, employees, agents, or volunteers.

5.1.1 Acceptance by City of insurance certificates and endorsements required under this Agreement does not relieve Consultant from liability under this indemnification and hold harmless clause.

This indemnification and hold harmless clause shall apply to any damages or claims for damages whether or not such insurance policies shall have been determined to apply.

5.2 By execution of this Agreement, Consultant acknowledges and agrees to the provisions of this Section and that it is a material element of consideration, and that these provisions survive the termination of this Agreement.

SECTION 6. STATUS OF CONSULTANT.

6.1 Independent Contractor. At all times during the term of this Agreement, Consultant shall be an independent contractor and shall not be an employee of City. City shall have the right to control Consultant only insofar as the results of Consultant's services rendered pursuant to this Agreement and assignment of personnel pursuant to Section 1.3; however, otherwise City shall not have the right to control the manner or means by which Consultant accomplishes services rendered pursuant to this Agreement.

Notwithstanding any other City, state, or federal policy, rule, regulation, law, or ordinance to the contrary, Consultant and any of its employees, agents, and subcontractors providing services under this Agreement shall not qualify for or become entitled to, and hereby agree to waive any and all claims to, any compensation, benefit, or any incident of employment by City, including, but not limited to, eligibility to enroll in the California Public Employees Retirement System (PERS) as an employee of City and entitlement to any contribution to be paid by City for employer contributions and/or employee contributions for PERS benefits.

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6.2 Consultant Not Agent. Except as City may specify in writing, Consultant shall have no authority, express or implied, to act on behalf of City in any capacity whatsoever as an agent. Consultant shall have no authority, express or implied, pursuant to this Agreement to bind City to any obligation whatsoever.

SECTION 7. LEGAL REQUIREMENTS.

7.1 Governing Law. The laws of the State of California shall govern this Agreement.

7.2 Compliance with Applicable Laws. Consultant and any subcontractors shall comply with all laws applicable to the performance of the Services.

7.3 O ther Governmental Regulations. To the extent that this Agreement may be funded by fiscal assistance from another governmental entity, Consultant and any subcontractors shall comply with all applicable rules and regulations to which City is bound by the terms of such fiscal assistance program.

7.4 L icenses and Permits. Consultant represents and warrants to City that Consultant and its employees, agents, and any subcontractors have all licenses, permits, qualifications, and approvals of whatsoever nature that are legally required to practice their respective professions. Consultant represents and warrants to City that Consultant and its employees, agents, any subcontractors shall, at their sole cost and expense, keep in effect at all times during the term of this Agreement any licenses, permits, and approvals that are legally required to practice their respective professions. In addition to the foregoing, Consultant and any subcontractors shall obtain and maintain during the term of this Agreement valid business licenses from City.

7.5 N ondiscrimination and Equal Opportunity. Consultant shall not discriminate, on the basis of a person’s race, religion, color, national origin, age, physical or mental handicap or disability, medical condition, marital status, sex, sexual orientation or any other legally protected status, against any employee, applicant for employment, subcontractor, bidder for a subcontract, or participant in, recipient of, or applicant for any services or programs provided by Consultant under this Agreement. Consultant shall comply with all applicable federal, state, and local laws, policies, rules, and requirements related to equal opportunity and nondiscrimination in employment, contracting, and the provision of any Services that are the subject of this Agreement, including but not limited to the satisfaction of any positive obligations required of Consultant thereby.

Consultant shall include the provisions of this Section in any subcontract approved by the Contract Administrator or this Agreement.

7.6 California Labor Code Requirements . Consultant is aware of the requirements of California Labor Code Sections 1720 et seq. and 1770 et seq., which require the payment of prevailing wage rates and the performance of other requirements on certain “public works” and “maintenance” projects (“Prevailing Wage Laws”). If the services are being performed as part of an applicable “public works” or “maintenance” project, as defined by the Prevailing Wage Laws, and if the total compensation is $1,000 or more, Consultant agrees to fully comply with such Prevailing Wage Laws. Consultant shall defend, indemnify and hold the City, its officials, officers, employees and agents free and harmless from any claims, liabilities, costs, penalties or interest arising out of any failure or alleged failure to comply with the Prevailing Wage Laws. It shall be mandatory upon the Consultant and all subconsultants to comply with all California Labor Code provisions, which include but are not limited to prevailing wages (Labor Code

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Sections 1771, 1774 and 1775), employment of apprentices (Labor Code Section 1777.5), certified payroll records (Labor Code Sections 1771.4 and 1776), hours of labor (Labor Code Sections 1813 and 1815) and debarment of contractors and subcontractors (Labor Code Section 1777.1). The requirement to submit certified payroll records directly to the Labor Commissioner under Labor Code section 1771.4 shall not apply to work performed on a public works project that is exempt pursuant to the small project exemption specified in Labor Code Section 1771.4.

If the services are being performed as part of an applicable “public works” or “maintenance” project, then pursuant to Labor Code Sections 1725.5 and 1771.1, the Consultant and all subconsultants performing such services must be registered with the Department of Industrial Relations. Consultant shall maintain registration for the full term of this Agreement and require the same of any subconsultants, as applicable.

Notwithstanding the foregoing, the contractor registration requirements mandated by Labor Code Sections 1725.5 and 1771.1 shall not apply to work performed on a public works project that is exempt pursuant to the small project exemption specified in Labor Code Sections 1725.5 and 1771.1.

This Agreement may also be subject to compliance monitoring and enforcement by the Department of Industrial Relations. It shall be Consultant’s sole responsibility to comply with all applicable registration and labor compliance requirements. Any stop orders issued by the Department of Industrial Relations against Consultant or any subcontractor that affect Consultant’s performance of services, including any delay, shall be Consultant’s sole responsibility. Any delay arising out of or resulting from such stop orders shall be considered Consultant caused delay and shall not be compensable by the City. Consultant shall defend, indemnify and hold the City, its officials, officers, employees and agents free and harmless from any claim or liability arising out of stop orders issued by the Department of Industrial Relations against Consultant or any subcontractor.

SECTION 8. TERMINATION AND MODIFICATION.

8.1 Termination. City may cancel this Agreement at any time and without cause upon written notification to Consultant.

Consultant may cancel this Agreement only for cause upon thirty (30) days’ written notice to City and shall include in such notice the reasons for cancellation.

In the event of termination, Consultant shall be entitled to compensation for Services performed satisfactorily to the effective date of termination; City, however, may condition payment of such compensation upon Consultant delivering to City any or all documents, photographs, computer software, video and audio tapes, and other materials provided to Consultant or prepared by or for Consultant or the City in connection with this Agreement.

8.2 Extension. City may, in their sole and exclusive discretion, extend the end date of the term of this Agreement beyond that provided for in Section 1.1. Any such extension shall require a written amendment to this Agreement, as provided for herein. Consultant understands and agrees that, if City grants such an extension, City shall have no obligation to provide Consultant with compensation beyond the maximum amount provided for in this Agreement. Similarly, unless authorized by the Contract Administrator, City shall have no obligation to reimburse Consultant for any otherwise reimbursable expenses incurred during the extension period.

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8.3 Amendments. The parties may amend this Agreement only by a writing signed by all the Parties.

8.4 A ssignment and Subcontracting. City and Consultant recognize and agree that this Agreement contemplates personal performance by Consultant and is based upon a determination of Consultant’s unique personal competence, experience, and specialized personal knowledge. Moreover, a substantial inducement to City for entering into this Agreement was and is the professional reputation and competence of Consultant. Consultant may not assign this Agreement or any interest therein without the prior written approval of the Contract Administrator. Consultant shall not subcontract any portion of the performance contemplated and provided for herein, other than to the subcontractors noted in the proposal, without prior written approval of the Contract Administrator.

8.5 S urvival. All obligations arising prior to the termination of this Agreement and all provisions of this Agreement allocating liability between City and Consultant shall survive the termination of this Agreement.

8.6 O ptions upon Breach by Consultant. If Consultant materially breaches any of the terms of this Agreement, City’s remedies shall include, but not be limited to, the following:

8.6.1 Immediately terminate the Agreement;

8.6.2 Retain the plans, specifications, drawings, reports, design documents, and any other work product prepared by Consultant pursuant to this Agreement; and/or

8.6.3 Retain a different consultant to complete the work described in Exhibit A not finished by Consultant in which case the City may charge Consultant the difference between the cost to have a different consultant complete the work described in Exhibit A that is unfinished at the time of breach and the amount that City would have paid Consultant pursuant to Section 2 if Consultant had completed the work.

SECTION 9. KEEPING AND STATUS OF RECORDS.

9.1 Records Created as Part of Consultant’s Performance. All reports, data, maps, models, charts, studies, surveys, photographs, memoranda, plans, studies, specifications, drawings, records, files, or any other documents or materials, in electronic or any other form, that Consultant prepares or obtains pursuant to this Agreement and that relate to the matters covered hereunder shall be the property of the City. Consultant hereby agrees to deliver those documents to the City upon termination of the Agreement. It is understood and agreed that the documents and other materials, including but not limited to those described above, prepared pursuant to this Agreement are prepared specifically for the City and are not necessarily suitable for any future or other use.

9.2 C onfidentiality . All reports, data, maps, models, charts, studies, surveys, photographs, memoranda, plans, studies, specifications, records, files, or any other documents or materials, in electronic or any other form, that Consultant prepares or obtains pursuant to this Agreement and that relate to the matters covered hereunder shall be kept confidential by Consultant. Such materials shall not, without the prior written permission of City, be used by Consultant for any purpose other than the performance of this Agreement nor shall such materials be disclosed publicly. Nothing furnished to Consultant which is generally known, shall be deemed confidential. Consultant shall not use the City’s name or logo or

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photographs pertaining to the Services under this Agreement in any publication without the prior written consent of the City.

9.3 Consultant’s Books and Records. Consultant shall maintain any and all ledgers, books of account, invoices, vouchers, canceled checks, and other records or documents evidencing or relating to charges for S ervices or expenditures and disbursements charged to the City under this Agreement for a minimum of three (3) years, or for any longer period required by law, from the date of final payment to the Consultant.

9.4 I nspection and Audit of Records. Any records or documents that Section 9.2 of this Agreement requires Consultant to maintain shall be made available for inspection, audit, and/or copying at any time during regular business hours, upon oral or written request of the City. Under California Government Code Section 8546.7, if the amount of public funds expended under this Agreement exceeds Ten Thousand Dollars ($10,000.00), the Agreement shall be subject to the examination and audit of the State Auditor, at the request of City or as part of any audit of City, for a period of three (3) years after final payment under the Agreement.

9.5 I ntellectual Property. The City shall have and retain all right, title and interest, including copyright, patent, trade secret or other proprietary rights in all plans, specifications, studies, drawings, estimates, materials, data, computer programs or software and source code, enhancements, documents and any other works of authorship fixed in any tangible medium or expression, including but not limited to physical drawings or other data magnetically or otherwise recorded on computer media (“Intellectual Property”) prepared or developed by or on behalf of Consultant under this Agreement. Consultant further grants to City a non- exclusive and perpetual license to copy, use, modify or sub- license any and all Intellectual Property otherwise owned by Consultant which is the basis or foundation for any derivative, collective, insurrectional or supplemental work created under this Agreement.

SECTION 10. MISCELLANEOUS PROVISIONS.

10.1 Venue. In the event either party brings any action against the other under this Agreement, the Parties agree that trial of such action shall be vested exclusively in the state courts of California in the County of Contra Costa or in the United States District Court for the Northern District of California.

10.2 S everability. If a court of competent jurisdiction finds or rules that any provision of this Agreement is invalid, void, or unenforceable, the provisions of this Agreement not so adjudged shall remain in full force and effect. The invalidity in whole or in part of any provision of this Agreement shall not void or affect the validity of any other provision of this Agreement.

10.3 N o Implied Waiver of Breach . The waiver of any breach of a specific provision of this Agreement does not constitute a waiver of any other breach of that term or any other term of this Agreement.

10.4 S uccessors and Assigns. The provisions of this Agreement shall inure to the benefit of and shall apply to and bind the successors and assigns of the Parties.

10.5 U se of Recycled Products. Consultant shall prepare and submit all reports, written studies and other printed material on recycled paper to the extent it is available at equal or less cost than virgin paper.

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10.6 Conflict of Interest. Consultant may serve other clients, but none whose activities within the corporate limits of City or whose business, regardless of location, would place Consultant in a “conflict of interest,” as that term is defined in the Political Reform Act, codified at California Government Code Section 81000 et seq.

Consultant shall not employ any official of City in the work performed pursuant to this Agreement. No officer or employee of City shall have any financial interest in this Agreement that would violate California Government Code Section 1090 et seq.

Consultant hereby warrants that it is not now, nor has it been in the previous twelve (12) months, an employee, agent, appointee, or official of the City. If Consultant was an employee, agent, appointee, or official of City in the previous twelve months, Consultant warrants that it did not participate in any manner in the forming of this Agreement. Consultant understands that, if this Agreement is made in violation of Government Code § 1090 et. seq., the entire Agreement is void and Consultant will not be entitled to any compensation for S ervices performed pursuant to this Agreement, including reimbursement of expenses, and Consultant will be required to reimburse the City for any sums paid to the Consultant. Consultant understands that, in addition to the foregoing, it may be subject to criminal prosecution for a violation of Government Code Section 1090 and, if applicable, will be disqualified from holding public office in the State of California.

10.7 Inconsistent Terms. If the terms or provisions of this Agreement conflict with or are inconsistent with any term or provision of any Exhibit attached hereto, then the terms and provisions of this Agreement shall prevail.

10.8 S olicitation. Consultant agrees not to solicit business at any meeting, focus group, or interview related to this Agreement, either orally or through any written materials.

10.9 C ontract Administration. This Agreement shall be administered by Bessie Marie Scott, City Manager ("Contract Administrator"). All correspondence shall be directed to or through the Contract Administrator or his or her designee.

10.10 N otices. Any written notice to Consultant shall be sent to:

WBA Consulting & Investigative Services
6770 Stanford Ranch Rd.
#1068
Roseville, CA 95678
Any written notice to City shall be sent to:

City Manager’s Office
Attn: City Manager]
City of Antioch
P. O. Box 5007
Antioch, CA 94531-5007
City of Antioch
P. O. Box 5007

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Antioch, CA 94531-5007
Attn: City Attorney

10.11 Integration. This Agreement, including all exhibits and other attachments, represents the entire and integrated agreement between City and Consultant and supersedes all prior negotiations, representations, or agreements, either written or oral.

CITY: CONSULTANT:

CITY OF ANTIOCH WBA CONSULTING & INVESTIGATIVE
SERVICES]
____________________________________ By:______________________________ Bessie Marie Scott William Brian Addington
City Manager Owner/Investigator
Attest:

____________________________________
Melissa Rhodes
City Clerk

Approved as to Form:
____________________________
Thomas Lloyd Smith
City Attorney

[Two signatures are required for a corporation or one signature with the corporate bylaws indicating that one person can sign on behalf of the corporation]

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EXHIBIT A

SCOPE OF WORK

Quote for Services
Consultant Background
WBA Consulting and Investigations, LLC ("WBA Consulting"), established in 2022, has quickly become a leading provider of professional and technical services for law enforcement agencies across California. Founded by W. Brian Addington, a seasoned professional with over 30 years in law enforcement, including over a decade as a police chief, WBA Consulting initially specialized in investigative services for internal complaints within law enforcement. Today, our services have expanded to support police departments, sheriff's offices, law firms, and private citizens. Our team is committed to delivering innovative, high-quality solutions that consistently exceed client expectations.

Scope of Advising and Consulting Support for Antioch Police Department Operations WBA Consulting will provide advisory and consulting support across key operational areas to enhance the Antioch Police Department’s efficiency, effectiveness, and public safety efforts. We will collaborate with the Police Department, City Manager’s Office, and City Attorney’s Office to ensure consistent, transparent, and accountable practices. Key areas include:

1. Police Disciplinary Matters: Expert guidance on complex disciplinary cases to ensure procedures align with policies and legal standards, promoting accountability within the department. Audit and monitor all Internal Affairs investigations, providing aggregate data on the number of investigations conducted and the disciplinary actions imposed and ensuring best practices are being followed.

2. Policy Review and Implementation: Assistance in refining departmental policies to reflect best practices, meet community needs, and foster adherence and accountability.

3. Consistency and Accountability Frameworks: Development of frameworks to ensure uniform application of policies and procedures, fostering a culture of accountability and transparency.

4. Department of Justice (DOJ) Investigations: Strategic advice for navigating ongoing DOJ investigations.

5. Community Engagement: as requested, representation in hearings, public meetings, and other forums to address community concerns and provide professional insights and recommendations.

6. Crime Reduction Strategies: Development and support for evidence-based crime reduction initiatives applied consistently across the department.

7. Leadership Development and Mentorship: Support personnel growth through leadership development and foster consistent leadership practices.

8. Management of Complex Projects: Oversight of projects such as dispatch services for external entities, dispatch center remodels, updating tow agreements, geographical beat assessment, organizational structure review, and establishing community substations.

9. Real-Time Crime Center and Funding: Assistance seeking funding and strategic support for establishing a real-time crime center to enhance response capabilities.

10. Emerging Needs: Addressing additional needs crucial to enhancing effective department operations and upholding public trust.

Exhibit A
Quote for Services

2 WBA Consulting will have limited access to review confidential administrative files of APD personnel solely to advise the City’s designated representatives in presiding over pending disciplinary matters. Other Requirements • Comply with all relevant laws, rules, and regulations. • Participate in meetings, hearings, or proceedings as requested. • Maintain confidentiality in all work performed. • If needed, manage AXON and IAPRO system accounts as the client has instructed. Assigned Consultants/Role as Independent Consultants W. Brian Addington and Patrick Wentz will be the consultants assigned to this project. Consultants serve exclusively in an advisory capacity. They are not employed by the City of Antioch and are not sworn police officers as defined under California Penal Code Chapter 830. As such, consultants will not wear Antioch Police Department uniforms or represent themselves as Antioch police officers in any capacity. Compensation • Rates: $200/hour for W. Brian Addington and $175/hour for Patrick Wentz. • Compensable Time includes all time spent on the services, including but not limited to: o Travel time (up to 1 hour per day; actual time if outside the City of Antioch). o Meetings, calls, interviews, email communications. o Reviewing reports, video footage, and relevant documents. o Preparing and reviewing reports, presentations, or other documents. o Testimony in proceedings. WBA Consulting will submit monthly invoices detailing hours and services. The client must pay within 30 days of receipt of the invoice. If the total number of monthly hours is less than five, WBA Consulting may defer billing to the next month. Payment shall be sent to 6770 Stanford Ranch Rd #1068, Roseville, CA 95678, and made payable to WBA Consulting and Investigations, LLC. Term The proposed term for these services is from the effective date of the professional services agreement through June 30, 2025, with a maximum budget not exceeding $225,000. If requested by the client, WBA Consulting is amenable to one additional six-month (180-day) extension with the same terms as outlined, also not exceeding $225,000. Verification of Proposed Terms I verify these are the proposed terms for the services outlined in this Quote for Services. W. Brian Addington Dated: November 19, 2024 W. Brian Addington, Owner - WBA Consulting and Investigations, LLC - CA PI License # 189421 www.wbaconsults.com [email protected] (925) 382-7425

11 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: Ana Cortez, Human Resources Director

APPROVED BY: Bessie Marie Scott, City Manager

SUBJECT: 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

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.

FISCAL IMPACT
Should City Council authorize the conversion of three Code Enforcement Officer (“CEO”) positions (as requested in the “Discussion” section following) to one (1) Payroll Specialist, one (1) Human Resources Manager and one (1) Human Resources Analyst, the overall annual salary and benefit increase of the three requested positions would be $133,431.

However, with the budget re-allocation of vacancy savings from the CEO’s in fiscal year 2025, the General Fund would actually incur net budget savings of $156,975.

Funding of an Assistant to the City Manager would have a $ 94,810 fiscal year 2025 General Fund impact , funding of a Public Records Coordinator would have a $35,685

Antioch City Council Report
January 14, 2025 Agenda Item #11 2

fiscal year 2025 General Fund impact, and conversion of a vacant Computer Technician to an Administrative Assistant I/II/III in the Information Services department would be budget neutral in fiscal year 2025.

DISCUSSION
The City Manager is requesting authorization to hire, reclassify, and restructure staffing positions based on an assessment of the City of Antioch’s current staffing levels and emergency needs for operational supports agencywide.

On June 22, 2021, City Council authorized the addition of seven new Code Enforcement Officers with the adoption of the fiscal year 2021 -23 budget, going from seven originally allocated to 14 total. In 2021 after approval, two Code Enforcement Officers were hired bringing the staffing to 9 filled positions. These two positions were vacated in early 2023 and since that time, Code Enforcement staffing has not reached beyond 7 filled positions.

They are currently staffed at six full time employees. During the midyear budget review in June 2024, City Council authorized the conversion of one of the vacant Code Enforcement Officer positions to a Building Inspector position based on the recommendation of the Acting Community Development Director for staffing needs in Community Development Department. As a result of this action, there are currently 13 authorized Code Enforcement Officer positions in the 2023-25 budget.

The newly appointed City Manager started in October 2024 and was asked to assess the request from several councilmembers as to the status of hiring for the vacant Code Enforcement Officer positions based on the need for more city-wide code enforcement support. As such, the City Manager worked with Community Development Director Scudero and Human Resources Director Cortez and the vacant positions were posted.

There is a need to fill Code Enforcement Officer vacancies and hiring and training has taken time. Increasing staff capacity in this area comes with operational costs for additional space, vehicles, etc. thus, phasing in more staff is a better approach at this time. Due to the need to incrementally scale up and attrition of existing staff, the number we would like to reach for now is ten CEO’s. Interviews for four additional Code Enforcement Officers have been conducted and second interviews and hiring will be completed in January 2025. The staffing asks herein include a fiscal conversion of three of the vacant positions, and as such will offset the fiscal impact in totality.

Staffing Considerations
The following are justifications for the immediate request in staffing support and operational bandwidth improvements:

1. Finance Department - Due to the citywide increase in staff to 423 authorized positions over the last two budget cycles , it is essential to expand payroll support within the Finance Department by hiring one additional Payroll Specialist. The re are currently two authorized and filled Payroll Specialist positions that process payroll on a bi -weekly basis. The amount of time and effort to complete payroll i s significant, and as the City continues to fill its Antioch City Council Report
January 14, 2025 Agenda Item #11 3

vacancies, it will take even more processing time to handle the additional staffing and take further setup time of new employees in collaboration with the Human Resources department. In addition, when the Water Park opens for its operating season, that adds hundreds more seasonal/temporary employees that need to be processed. Payroll staff is also responsible for m onthly, quarterly, and annual tax filing and other reporting among many other duties related to payroll and benefits outside of just processing paychecks.

Oftentimes, the Deputy Finance Director must step in as a third payroll processor to ensure payroll is completed accurately and timely. The additional position will enhance the capacity to meet the growing staffing needs of the City. The fiscal year 2025 annual salary and benefit cost of a Payroll Specialist at Step E is $191,53 3 and the pro -rated estimated fiscal year 2025 cost ($31,922) would be offset by conversion of the CEO positions.

2. Human Resources Department - Due to the citywide increase in staff, it is essential to expand the Human Resources Department by hiring two additional team members. This expansion is necessary to ensure adequate support for all HR -related matters, including the maintenance, development, and implementation of new programs and proj ects. The additional personnel will enhance the department's capacity to meet the growing needs of the workforce effectively and support organizational objectives.
a. Human Resources Manager: This position is essential to support the Human Resources Director in the daily operations of the Human Resources Department. Responsibilities include conducting research and surveys on current industry standards related to policies, procedures, and salary benchmarks. The Human Resources Manager will assist in drafting staff reports, oversee special projects, support all aspects of workplace investigations, and contribute to upcoming negotiations. Additionally, this role may serve a s the acting Human Resources Director in the Director's absence, ensuring continuity of leadership and operations. The fiscal year 2025 annual salary and benefit cost of the position at Step E is $ 261,845 and the pro -rated estimated fiscal year 2025 cost ($43,641) would be offset by conversion of the CEO positions.
b. Human Resources Analyst : This position will support the existing Human Resources Analyst in managing leave and benefit
administration. Responsibilities include assisting with Workers’ Compensation, Industrial Disability Retirements, Medical After Retirement Reimbursements, Afforda ble Care Act (ACA) tracking and reporting, citywide mandated training, and Open Enrollment. The role may also involve contributing to special projects as assigned, ensuring efficient and comprehensive support across these critical areas. The fiscal year 2025 annual salary and benefit cost of the position at Step E is $217,693 and the pro-rated estimated fiscal year 2025 cost ($36,282) would be offset by conversion of the CEO positions.

Antioch City Council Report
January 14, 2025 Agenda Item #11 4

3. Office of the City Clerk – Within the last few years, requests for public records have increased significantly. In 2023 the City received 148 public records requests. In 2024, the City received 338 public records requests. There is no centralized system or staffing support for receiving and processing public records requests. Too, there is no centralized process for records management within the City, and departments operate records retention and storage independently of each other which makes responding to public records difficult, and time consuming. The City’s Records Retention Schedule was last updated in 2008 and as such no records can be processed for destruction, and the storage facility located at Public Works , as well as on site storage within departments is over capacity. Using office space for the storage of records has compounded the issue of a shortage of space needed for staff. a. Public Records Coordinator : The Public Records Coordinator will review and assess Public Records Act (PRA) requests and determine whether the information requested may be released in compliance with the laws, regulations, and policy. Additionally, the coordinator will maintain PRA requests to ensure th e logs of all requests and research information are accurate, up to date, and in compliance with the Public Records Act. The Coordinator will also provide customer service to the public in person, by telephone and through email. In addition, this new position will develop and implement a City -wide records management program; assist in the operation and oversee maintenance of records management program, records retention schedule, and master filing guide, as well as coordinate with other departments regarding the storage of files and documents in adherence to the City’s retention schedule; and scan documents into Laserfiche Records Software for future reference City-wide. The fiscal year 2025 annual salary and benefits cost of the position at Step E is $214,110 and the pro -rated estimated fiscal year 2025 cost to the General Fund is $35,685.

4. Office of the City Manager - Due to the citywide staffing shortages, and the need for policy briefing, metrics, and evaluation, as well as strategic planning and project management staff, it is essential to hire a position that will be dedicated to the executive office to increase the bandwidth a shorten t he turnaround time needed for briefings, white papers, special project implementation and policy support necessary for the City. The additional position will enhance the City’s capacity to meet the needs of the City Council in carrying of the important priorities of delivering municipal services and will assist in more effectively support ing and carrying out the City Manager’s organizational objectives.
a. Assistant to the City Manager (ATCM): The ATCM will be responsible for assisting with operational tasks related to the day-to-day duties in the City Manager’s Office. The ATCM will be expected to research, analyze, Antioch City Council Report
January 14, 2025 Agenda Item #11 5

and create reports/findings for the City Manager and/or the Assistant City Manager. The ATCM will work on gathering data specifically for Council-issued initiatives that reside in the City Manager’s Office.

Currently, all analytical work, research, contra ct negotiations and preparations, and any Council initiatives that fall under the City Manager’s Office purview, is performed by the City Manager and Assistant City Manager. The ATCM will assume the aforementioned duties allowing the City Manager and Assistant City Manager to continue to focus on other more pertinent duties. The fiscal year 2025 salary and benefit cost at Step E is $284,428 and the estimated pro -rated fiscal year 2025 cost to the General Fund is $94,810.

5. Information Services Department
b. Conversion of a vacant Computer Technician to Administrative Assistant I/II/III : The information systems department spends a substantial amount of time on routine administrative duties each week, diverting them from critical technical tasks. An administrative assistant will enhance the efficiency and productivity of the department by managing these routine administrative tasks, which will include purchasing, organization of records and software licensing, hardware inventory, and documentation. The position will also act as a liaison between departments, ensuring smooth communication. The addition of this role to the informatio n systems department is a cost -effective solution and will ultimately contribute to the organization's operational excellence and growth by allowing technical staff to focus on daily operations and strategic I.S. initiatives with minimal disruption.

The fiscal year 2025 salary and benefit cost of the position is $141,196 and the pro -rated estimated fiscal year 2025 cost ($35,298) would be budget neutral for the Information Services Internal Service Fund as the budget for the vacancy would cover the budgeted cost of the position.

Although an Administrative Assistant position does make a lower salary than a Computer Technician, the prior employee in the vacated position took a lower benefit package resulting in the fiscal year 2025 budget comparable to the Administrative Assistant budget needed for the current fiscal year.

ATTACHMENTS
A. Resolution

ATTACHMENT A
RESOLUTION NO. 2025/**

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ANTIOCH
APPROVING STAFFING ALLOCATIONS AND NECESSARY FISCAL YEAR 2025

BUDGET ADJUSTMENTS

WHEREAS, the City Manager has made emergency staffing allocation requests to hire, reclassify and restructure staffing positions based on an assessment of the City’s current staff levels and emergency needs for operational support agencywide;

WHEREAS, the City Manager is recommending conversion of three (3) of the vacant Code Enforcement Officer positions into one (1) Payroll Specialist, one (1) Human Resources Manager and one (1) Human Resources Analyst , leaving ten (10) Code Enforcement Officer positions allocated and funded;

WHEREAS, the City Manager is recommending conversion of one (1) vacant Computer Technician position to an Administrative Assistant I/II/III position; and

WHEREAS, the City Manager is requesting a new staffing allocation for one (1) Assistant to the City Manager position in the Office of the City Manager and one (1) Public Records Coordinator in the Office of the City Clerk.

NOW, THEREFORE BE IT RESOLVED that the City Council of the City of Antioch has considered such recommendations and request by the City Manager and hereby:

Section 1. Approves converting three (3) of the vacant Code Enforcement Officer positions into one (1) Payroll Specialist, one (1) Human Resources Analyst, and one (1) Human Resources Manager, thereby reducing the number of allocated and funded Code Enforcement Officer positions to ten (10);

Section 2. Approves converting one (1) vacant Computer Technician to an Administrative Assistant I/II/III;

Section 3. Approves the addition of one (1) Assistant to the City Manager position;

Section 4. Approves the addition of one (1) Public Records Coordinator; and

Section 5. Authorizes the necessary fiscal year 2025 budget adjustments.

* * * * * * *
RESOLUTION NO. 2025/**
January 14, 2025

Page 2 ends

AYES:

NOES:

ABSTAIN:

ABSENT:

_____________________________________

MELISSA RHODES

CITY CLERK OF THE CITY OF ANTIOCH

Antioch City CouncilJanuary 14, 2025

Antioch City Council
January 14, 2025