Agenda packet — Atwater City Council, August 26, 2024 (part 2 of 5)

City of Atwater
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

9. PUBLIC EMPLOYEES’ RETIREMENT SYSTEM, Continued
Benefits Provided
The Plans' provisions and benefits in effect at June 30, 2023, are summarized as follows:

Contributions -Section 20814(c) of the California Public Employees' Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CaIPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

For the year ended June 30, 2023, the contributions recognized as part of pension expense for each Plan were as follows:
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City of Atwater
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

9. PUBLIC EMPLOYEES’ RETIREMENT SYSTEM, Continued
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2023, the City reported net pension liabilities for its proportionate shares of the net pension liability of each Plan as follows:

The City's net pension liability for each Plan is measured as the proportionate share of the net pension liability. The net pension liability of each of the Plans is measured as of June 30, 2022, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2021 rolled forward to June 30, 2022 using standard update procedures. The City's proportion of the net pension liability was based on a projection of the City's long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined.

The City’s proportionate share of the net pension liability for each Plan as of June 30, 2021 and 2022 was as follows:

For the year ended June 30, 2023, the City recognized pension expense of $(2,916,322). At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
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City of Atwater
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

9. PUBLIC EMPLOYEES’ RETIREMENT SYSTEM, Continued
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
$3,273,604 reported as deferred outflows of resources related to contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability in the year ended June 30, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Actuarial Assumptions -The total pension liabilities in the June 30, 2021 actuarial valuations were determined using the following actuarial assumptions:

The mortality table was developed based on CalPERS-specific data. The rate incorporates Generational mortality improvements to capture ongoing mortality improvement using 80% of Scale MP 2020 published by society of Actuaries. For more details, please refer to the 2021experience study report that can be found on the CalPERS website.

Discount Rate – The discount rate used to measure the total pension liability as of the measurement date of June 30, 2022 for the Plan was 6.90%, which differs from the discount rate used as of the measurement date of June 30, 2021, of 7.15%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability. A detailed report testing these projections can be obtained from the CalPERS website. 80

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City of Atwater
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

9. PUBLIC EMPLOYEES’ RETIREMENT SYSTEM, Continued
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return.

The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation.

These rates of return are net of administrative expenses. 81

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City of Atwater
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

9. PUBLIC EMPLOYEES’ RETIREMENT SYSTEM, Continued
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate - The following presents the City's proportionate share of the net pension liability for each Plan, calculated using the discount rate for each Plan, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Payable to the Pension Plan
At June 30, 2023 the City reported a payable of $0 outstanding amount of contributions to the pension plan required for the year ended June 30, 2023.

Pension Plan Fiduciary Net Position
Detailed information about each pension plan's fiduciary net position is available in the separately issued CalPERS financial reports.

10. OTHER POSTEMPLOYMENT BENEFITS
Plan Description
The City of Atwater Retired Employees Healthcare Plan is a single-employer defined benefit healthcare plan administered by CalPERS. The City provides medical benefits to eligible retirees, their spouses and dependents. To earn this benefit, employees must have reached the age of fifty with five years of service to the City. The City provides coverage for surviving family members of an enrollee who dies while covered under the plan. Coverage for the enrolled family members then continues until any one of a specific set of circumstances occurs. The Retiree Health Plan does not issue a financial report.

Funding Policy
The contribution requirements of plan members and the City are established and may be amended by the City Council. The required contribution is based on projected pay-as-you-go financing requirements. For fiscal year 2023, the City contributed $777,122 to the plan, the entire amount for current premiums. The City pays the full benefit cost of health care coverage premiums for retired members receiving benefits. The City does not pay for dental and vision insurance premiums for retiree. Those retirees wishing to be covered by dental and vision insurance benefits must pay 100% of the cost for the retirees and their dependents. 82

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City of Atwater
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

10. OTHER POSTEMPLOYMENT BENEFITS, Continued
At June 30, 2023, the following employees were covered by the benefit terms:

City Contribution to the Plan
The Plan and its contribution requirements are established by Memoranda of Understanding with the applicable employee bargaining units and may be amended by agreements between the City and the bargaining units. The annual contribution is based on the actuarially determined contribution. For the fiscal year ended June 30, 2023, the City’s cash contributions were $597,155 cash benefit payments.

Net OPEB Liability
The City’s net OPEB liability was measured as of June 30, 2022 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2021 that was rolled forward to determine the June 30, 2022 total OPEB liability, based on the following actuarial methods and assumptions:
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City of Atwater
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

10. OTHER POSTEMPLOYMENT BENEFITS, Continued
Net OPEB Liability, Continued
The long-term expected rate of return on OPEB plan investments was determined using a building block method in which expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:

Discount Rate
The discount rate used to measure the total OPEB liability was 3.54 percent. The projection of cash flows used to determine the discount rate assumed that Authority contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB payments for current active and inactive employees and beneficiaries. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability. 84

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City of Atwater
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

10. OTHER POSTEMPLOYMENT BENEFITS, Continued
Changes in the OPEB Liability
The changes in the net OPEB liability for the Plan are as follows:

Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The discount rate used for the fiscal year end 2023 is 3.54%. The following presents the net OPEB liability of the City if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2022:

Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the net OPEB liability of the City if it were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2022 (Healthcare Cost Trend Rate was assumed to start at 7% and grade down to 4% for years 2076 and thereafter):
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City of Atwater
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

10. OTHER POSTEMPLOYMENT BENEFITS, Continued
Recognition of Deferred Outflows and Deferred Inflows of Resources Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. The recognition period differs depending on the source of the gain or loss:

OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2022, the City recognized OPEB expense of $502,367. As of fiscal year ended June 30, 2023, the City reported deferred outflows of resources related to OPEB from the following sources:

The $777,122 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2022 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2024. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows:
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City of Atwater
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

11. SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELPMENT AGENCY On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Atwater that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

The Bill provides that upon dissolution of a redevelopment agency, either the city or another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 12, 2015, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of City resolution number 112-10.

After enactment of the law on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

The Bill directs the State Controller of the State of California to review the propriety of any transfers of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill.

Management believes, in consultation with legal counsel, that the obligations of the former redevelopment agency due to the City are valid enforceable obligations payable by the successor agency trust under the requirements of the Bill. The City’s position on this issue is not a position of settled law and there is considerable legal uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial authority that would resolve this issue unfavorably to the City. After the date of dissolution, the assets and activities of the dissolved redevelopment agency are reported in a fiduciary fund (private-purpose trust fund) in the financial statements of the City. 87

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City of Atwater
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

11. SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELPMENT AGENCY, Continued
Long-term Liabilities
The following is a summary of changes in long-term liabilities for the year ended June 30, 2023:
2017 Tax Allocation Refunding Bonds – Series A and B
In September 2017, the Successor Agency to the Atwater Redevelopment Agency issued $7,524,000 Tax Allocation Refunding Bonds, Series A, in the amount of $5,999,000 and Series B in the amount of $1,525,000.

The were used to defease all of the outstanding 2098 A Bonds and the 2007, Series A and B Bonds. The final maturity date on the bonds is June 2026.

Future debt service for Fiduciary Activities at June 30, 2023, is as follows:

12. COMMITMENTS AND CONTINGENCIES
Litigation
The City is involved in litigation incurred in the normal course of conducting City business. Although the outcome of these lawsuits is not presently determinable, in the opinion of the City’s counsel, the resolution of these matters will not have a material adverse effect on the financial condition of the City.

Grants and Allocations
Amounts received or receivable from grant agencies are subject to audit and adjustment by grantor agencies, principally the federal and state government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures that may be disallowed by the grantor cannot be determined at this time, although the City expects such amounts, if any, to be immaterial.
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City of Atwater
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

12. COMMITMENTS AND CONTINGENCIES, Continued
Trichloro propane (TCP) Contamination, Settlement and Remediation Efforts he City of Atwater was awarded a $63 million dollar jury award in 2019 after suing Shell Oil Company and DOW Chemical for marketing and selling a pesticide fumigant used in agricultural applications that contained TCP and over the years infiltrated the groundwater system, thereby contaminating the City’s domestic water system wells.

The City’s net settlement was $43 million after legal costs. The City Council of the City of Atwater adopted Resolution No. 3130-20 on January 13, 2020, committing the proceeds of the TCP settlement towards the remediation of TCP from the City’s water system. Under the Resolution the funds will be utilized towards long-term well-head treatment, closure and/or abandonment of existing well sites, and the drilling of new wells.

The City completed the 1, 2, 3 -TCP Central Treatment Plant in 2021. The City oversees the operations and maintenance of the TCP Central Treatment plant and performs testing as required utilizing the TCP Settlement Funds.

Currently the annual cost of maintenance is approximately $1000,000 based upon once a month testing requirements and filter replacements. The cost of testing can fluctuate depending upon levels of TCP present in the monthly samples. Should the levels of TCP increase, more frequent testing would be required, therefore resulting in higher costs.

13. DEFERRED COMPENSATION PLAN
The City has two 457 Deferred Compensation Plans implemented. In October, 1999, the City established a 457(b) Deferred Compensation Plan with Mission Square Retirement (ICMA) to provide retirement income and other deferred benefits to the Employee of the Employer and the Employees’ Beneficiaries in accordance with the provisions of Section 457 of the IRC, Sections 1.457-4 through 1.457-10. Approximately 101 employees were eligible to participate in this plan. In calendar year 2023, the employees were able to contribute to the plan up to a maximum of $22,500. The City did not match or provide any employer paid contributions to the plan during fiscal year 2023.

Effective January 2015, the City established another 457(b) Deferred Compensation Plan with Orion Portfolio Solutions. Approximately 101 employees were eligible to participate in this plan. In calendar year 2023, the employees were able to contribute to the plan up to a maximum $22,500. The City did not match or provide any employer paid contributions to the plan during fiscal year 2023. 89

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REQUIRED

SUPPLEMENTARY INFORMATION
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City of Atwater
Required Supplementary Information
For the year ended June 30, 2023
Schedule of the City's Proportionate Share of the Net Pension Liability and Related Ratios - Last 10 Years*
Fiscal year 2023 2022 2021 2020
Measurement date 6/30/2022 6/30/2021 6/30/2020 6/30/2019 Proportion share of the net pension
liability / (asset) 0.24936% 0.34025% 0.25529% 0.26482% Proportionate share of the net pension
liability / (asset) $ 18,401,458 28,802,661 $ 27,776,819 $ 27,135,766 $ Covered payroll 5,228,523 4,635,875 4,869,106 4,301,273 Proportionate share of the net pension
liability / (asset) as a percentage of its
covered-employee payroll 18.15% 25.19% 17.53% 15.85%
Proportionate share of the fiduciary net
position as a percentage of the City's net
pension liability 76.68% 88.29% 75.10% 75.26%
Notes to Schedule
*Fiscal year 2016 was the 1st year of implementation, therefore only eight years are shown.

The CalPERS discount rate was increased from 7.5% to 7.65% in fiscal year 2016, decreased from 7.65% to 7.15% in fiscal year 2018, and then decreased from 7.15% to 6.9% in fiscal year 2023.

The CalPERS mortality assumptions were adjusted in fiscal year 2019. 94

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City of Atwater
Required Supplementary Information
For the year ended June 30, 2023
Schedule of the City's Proportionate Share of the Net Pension Liability and Related Ratios - Last 10 Years*
Fiscal year 2019 2018 2017 2016
Measurement date 6/30/2018 6/30/2017 6/30/2016 6/30/2015 Proportion share of the net pension
liability / (asset) 0.27549% 0.27768% 0.29319% 0.32718% Proportionate share of the net pension
liability / (asset) $ 26,546,855 $ 27,538,451 $ 25,370,399 $ 22,457,323 Covered payroll 4,352,437 4,645,102 4,635,102 4,635,102 Proportionate share of the net pension
liability / (asset) as a percentage of its
covered-employee payroll 16.40% 16.87% 18.27% 20.64%
Proportionate share of the fiduciary net
position as a percentage of the City's net
pension liability 75.26% 73.31% 74.06% 78.40%
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City of Atwater
Required Supplementary Information
For the year ended June 30, 2023
Schedule of Pension Contributions - Last 10 Years*
Fiscal year 2023 2022 2021 2020
Actuarially determined contribution $ 3,715,339 3,273,604 $ 3,689,231 $ 3,671,000 $ Contributions in relation to actuarially deemed
contributions (3,715,339) (3,273,604) (3,689,231) (3,671,000) Contribution deficiency (excess) $ - - $ - $ - $
Covered payroll $ 5,228,523 5,904,114 $ 4,635,875 $ 4,869,106 $ Contributions as a percentage of covered payroll 55.45% 71.06% 79.58% 75.39% Notes to Schedule
*Fiscal year 2015 was the 1st year of implementation, therefore only eight years are shown.

Methods and assumptions used to defermine contribution rates:

Valuation date (for contractually required
contribution): 6/30/2020 6/30/2019 6/30/2018 6/30/2017
Actuarial cost method: Entry Age Entry Age Entry Age Entry Age Amortization method: (1) (1) (1) (1)
Assets valuation method: Market Value Market Value Market Value Market Value Inflation: 2.50% 2.50% 2.50% 2.63%
Salary increases: (2) (2) (2) (2)
Investment rate of return: 7.000% 7.000% 7.000% 7.250%
Retirement age: (3) (3) (3) (3)
Mortality: (4) (4) (4) (4)
(1) Level percentage of payroll, closed
(2) Depending on age, service and type of employment
(3) 50 for all plan, with the exception of 52 for Miscellaneous PEPRA 2%@62 (4) Mortality assumptions are based on mortality rates resulting from the CalPER's most recent experience study adopted by the CalPER's Board.
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City of Atwater
Required Supplementary Information
For the year ended June 30, 2023
Schedule of Pension Contributions - Last 10 Years*
Fiscal year 2019 2018 2017 2016
Actuarially determined contribution $ 2,892,846 3,103,630 $ 2,734,672 $ 1,645,317 $ Contributions in relation to actuarially deemed
contributions (2,892,846) (3,103,630) (2,734,672) (1,645,317) Contribution deficiency (excess) $ - - $ - $ - $
Covered payroll $ 4,352,437 4,301,273 $ 4,645,102 $ 4,635,102 $ Contributions as a percentage of covered payroll 72.16% 66.46% 58.87% 35.50% Valuation date (for contractually required
contribution): 6/30/2016 6/30/2015 6/30/2014 6/30/2013
Actuarial cost method: Entry Age Entry Age Entry Age Entry Age Amortization method: (1) (1) (1) (1)
Assets valuation method: Market Value Market Value Market Value Market Value Inflation: 2.75% 2.75% 2.75% 2.75%
Salary increases: (2) (2) (2) (2)
Investment rate of return: 7.375% 7.500% 7.500% 7.500%
Retirement age: (3) (3) (3) (3)
Salary increases: (4) (4) (4) (4)
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City of Atwater
Required Supplementary Information
For the year ended June 30, 2023

OTHER POST-EMPLOYMENT BENEFITS PLAN SCHEDULES
OPEB Plan, an Agent Multiple-Employer Defined Benefit Plan Schedule of Changes in the Net OPEB Liability and Related Ratios - Last 10 Years* For the Measurement Period Ended: 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Total OPEB Liability
Service cost 830,650 $ 1,052,679 737,612 $ 986,349 $ 1,028,487 $ 1,200,000 $ Interest 531,096 552,930 678,894 949,529 872,785 746,000 Assumption changes (4,628,232) (495,797) 4,517,566 1,230,191 (1,089,852) (2,981,000) Differences between expected and
actual experience (674,772) - - (7,433,570) - -
Benefit payments (658,695) (630,738) (622,521) (622,296) (604,000) (627,000) Net change in the total OPEB liability (195,698) (3,925,181) 5,311,551 (4,889,797) 207,420 (1,662,000) Total OPEB liability - beginning 24,086,476 24,282,174 18,970,623 23,860,420 23,653,000 25,315,000 Total OPEB liabilty - ending (a) $ 20,161,295 24,086,476 $ 24,282,174 $ 18,970,623 $ 23,860,420 $ 23,653,000 Plan Fiduciary Net Position
Contributions - employer $ 710,265 $ 732,277 $ 724,186 $ - $ - $ - Net investment income (31,120) 26,549 76 - - -
Administrative expense (2,126) (1,821) (1,665) ---
Benefit payments (658,695) (630,738) (622,521) ---
Net change in the total OPEB liability 126,267 18,324 100,076 - - - Plan fidcuiary net position - beginning 226,343 100,076 - - - - Plan fidcuiary net position - ending (b) $ 244,667 $ 226,343 $ 100,076 $ - $ - $ - Net OPEB liability - ending (a) - (b) $ 19,916,628 $ 23,860,133 $ 24,182,098 $ 18,970,623 $ 23,860,420 $ 23,653,000 Plan fiduciary net position as a percentage
percentage of the total OPEB liability 1.21% 0.94% 0.41% 0.00% 0.00% 0.00% Covered employee payroll $ 7,055,218 $ 5,925,878 $ 4,869,106 N/A N/A N/A Net OPEB liability as a percentage of
covered employee payroll 282.3% 402.64% 496.64% N/A N/A N/A 98

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City of Atwater
Required Supplementary Information
For the year ended June 30, 2023

OTHER POST-EMPLOYMENT BENEFITS PLAN SCHEDULES
Schedule of OPEB Contributions - Last 10 Years*
Fiscal Year Ended: 6/30/2023 6/30/2022 6/30/2021
Actuarially determined contribution $ 777,122 $ 710,265 $ 732,277 Contributions in relation to the actuarially
determined contribution (777,122) (710,265) (732,277)
Contribution deficiency (excess) $ - $ - $ -
Covered - employee payroll $ 7,061,135 $ 7,055,218 $ 5,925,878 Contribution as a percentage
of covered-employee payroll 11% 10% 12%
Notes:

Actuarial Assumptions:

Actuarial Valuation Date
Contribution Policy
Discount Rate
Long-term Expected Rate of Return on Assets
General Inflation
Mortality, Retirement, Disability, Termination
Salary Increases
Medical Trend
Participation at Retirement
Participating - 100%
Waived < 65 - 20% at 65
Waived > 65 - 0%
Active & surviving spouse:

Participating & Waived:
- Percentage of premium 100%
- PEMHCA minimum - 60%
Retirees & surviving spouse:

2.5% annually
CalPERS 2000-2019 Experience Study
Aggregate - 2.75% annually
Merit - Table from CalPERS 2000-2019 Experience Study

6.50% - 4.60%
*fiscal year 2021 is the first year that the City has actuarially determined contribution June 30, 2021
City plans to contribute $50,000 into the trust every year after June 30, 2021, pay benefit payments outside of the trust, and not seek reimbursements.

3.54% at June 30, 2022

5.75% for 2021/22
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SUPPLEMENTARY INFORMATION
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City of Atwater
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023
Special Total Nonmajor
Revenue Performance Governmental
Funds General Bond Funds
ASSETS
Cash and investments 20,735,617 $ (385,601) $ 219,397 $ 20,569,413 $ Receivables:

Accounts 131,306 - - 131,306
Taxes 8,361 - - 8,361
Interest 90,132 - 973 91,105
Intergovernmental 838,317 - - 838,317
Other receivable 160,448 257,322 - 417,770
Prepaid items 312 - - 312
Investment in land held for resale 159,364 - - 159,364
Total assets (128,279) 22,123,857 220,370 22,215,948

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 164,792 240,968 - 405,760
Accrued liabilities 20,841 - - 20,841
Deposits payable - - 111,666 111,666
Other liabilities 4,313 23,979 - 28,292
Unearned revenue - - - -
Total liabilities 264,947 189,946 111,666 566,559
Deferred Inflows of Resources
Unavailable revenues 715,258 - - 715,258
Total deferred inflows of resources - 715,258 - 715,258 Fund Balances:

Nonspendable
Prepaid items 294 - - 294
Investment in land held for resale 159,364 - - 159,364
Restricted 21,058,995 - - 21,058,995
Assigned - - 108,704 108,704
Unassigned - (393,226) - (393,226)
Total fund balances 21,218,653 (393,226) 108,704 20,934,131 Total liabilities, deferred inflows of resources
and fund balances $ 22,123,857 $ (128,279) $ 220,370 $ 22,215,948 Capital Projects Funds
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City of Atwater
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the year ended June 30, 2023
Special Total Nonmajor
Revenue Performance Governmental
Funds General Bond Funds
REVENUES:

Taxes and assessments 1,862,879 $ - $ - $ 1,862,879 $
Intergovernmental 1,972,675 557,478 - 2,530,153
Use of money and property 239,536 (210) 2,447 241,773
Charges for services 133,827 - - 133,827
Other revenues 69,377 - - 69,377
Total revenues 4,278,294 557,268 2,447 4,838,009
EXPENDITURES:

Current:

General government 86,520 - - 86,520
Public safety 32 - - 32
Highways and streets 1,177,449 - - 1,177,449
Urban redevelopment and housing 944,857 - - 944,857
Community services 27 - - 27
Capital outlay 1,710,708 1,090,895 - 2,801,603
Total expenditures 3,919,593 1,090,895 - 5,010,488

REVENUES OVER (UNDER)
EXPENDITURES 358,701 (533,627) 2,447 (172,479)
OTHER FINANCING SOURCES (USES):

Transfers in 1,316,761 296,000 - 1,612,761
Transfers out (50,000) - - (50,000)
Total other financing sources (uses) 1,266,761 296,000 - 1,562,761 Net change in fund balances 1,625,462 (237,627) 2,447 1,390,282 FUND BALANCES:

Beginning of year 19,593,191 (155,599) 106,257 19,543,849 End of year $ (393,226) 21,218,653 $ 108,704 $ 20,934,131 $ Capital Projects Funds
104

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105

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City of Atwater
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2023
Measure V
Special
Revenue Fund
Police
Grants
Gas
Tax
Local
Transportation
ASSETS
Cash and investments 4,738,274 $ 106,143 $ 35,379 $ 437,717 $ Receivables:

Accounts - - - -
Taxes - - - -
Interest 20,971 - - 2,217
Intergovernmental 274,136 - - -
Other receivable - - 109,948 -
Prepaid items - - 312 -
Investment in land held for resale - - - -
Total assets 106,143 5,033,381 145,639 439,934

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 15,415 2,826 41,637 10,574
Accrued liabilities - - 11,836 -
Other liabilities - - -
Total liabilities 2,826 15,415 53,473 10,574
Deferred Inflows of Resources
Unavailable revenues 104,387 - 41,867 -
Total deferred inflows of resources - 104,387 41,867 -
Fund Balances:

Nonspendable
Prepaid items - - 294 -
Investment in land held for resale - - - -
Restricted 4,913,579 103,317 50,005 429,360
Total fund balances 103,317 4,913,579 50,299 429,360
and fund balances $ 106,143 5,033,381 $ 145,639 $ 439,934 $ Special Revenue Funds
106

Page 210 of 730 ends

Facility
Impact
Fee
CDBG
Program
Income
HOME
Investment
Partnership
Program
Housing
Authority
Narcotics
Program
$ 257,776 5,991,508 $ 514,825 $ 1,174,374 $ 2,072 $
- 131,306 - - -
- - - - -
1,139 26,821 2,284 5,112 9
- 126,454 - - -
500 - - - -
- - - - -
- - - 159,364 -
259,415 6,276,089 517,109 1,338,850 2,081
- 54,079 - 873 -
- - - - -
- 4,313 - - -
- 58,392 - 873 -
(29) 131,306 - - -
(29) 131,306 - - -
- - - - -
- - - 159,364 -
6,086,391 259,444 517,109 1,178,613 2,081
6,086,391 259,444 517,109 1,337,977 2,081
$ 6,276,089 $ 259,415 $ 517,109 $ 1,338,850 $ 2,081
Special Revenue Funds
107

Page 211 of 730 ends

City of Atwater
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2023
Neighborhood
Stabilization
Applegate
Exchange
Regional
Surface
Transportation
Program
Pension Rate
Stablization
115 Trust
ASSETS
Cash and investments 220,696 $ 770,645 $ 2,572,136 $ 367,084 $ Receivables:

Accounts - - - -
Taxes - - - -
Interest 980 3,418 11,410 -
Intergovernmental - - 437,727 -
Other receivable - - - -
Prepaid items - - - -
Investment in land held for resale - - - -
Total assets 774,063 221,676 3,021,273 367,084

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable - - 2,255 -
Accrued liabilities - - - -
Other liabilities - - - -
Total liabilities - - 2,255 -
Deferred Inflows of Resources
Unavailable revenues - - 437,727 -
Total deferred inflows of resources - - 437,727 -
Fund Balances:

Nonspendable
Prepaid items - - - -
Investment in land held for resale - - - -
Restricted 221,676 774,063 2,581,291 367,084
Total fund balances 774,063 221,676 2,581,291 367,084
and fund balances $ 774,063 221,676 $ 3,021,273 $ 367,084 $ Special Revenue Funds
108

Page 212 of 730 ends

General
Plan Update
Fund
Maintenance
District
Funds
Total
Nonmajor
Special
Revenue
Funds
$ 2,023,607 $ 1,523,381 $ 20,735,617
- 131,306 -
- 8,361 8,361
9,310 6,461 90,132
- 838,317 -
50,000 160,448 -
- - 312
- 159,364 -
2,082,917 1,538,203 22,123,857
12,725 24,408 164,792
- 9,005 20,841
- - 4,313
12,725 33,413 189,946
- 715,258 -
- 715,258 -
- - 294
- 159,364 -
2,070,192 1,504,790 21,058,995
2,070,192 1,504,790 21,218,653
$ 2,082,917 $ 1,538,203 $ 22,123,857
Special Revenue Funds
109

Page 213 of 730 ends

City of Atwater
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Special Revenue Funds
For the year ended June 30, 2023
Measure V
Special
Revenue
Police
Grants
Gas
Tax
Local
Transportatio
n
REVENUES:

Taxes and assessments 1,028,822 $ - $ - $ 1,703 $
Intergovernmental - 34,353 778,590 27,323
Use of money and property 43,946 (404) 1,520 7,367
Charges for services 60,838 - 72,989 -
Other revenues - - 79 -
Total revenues 1,133,606 33,949 853,178 36,393
EXPENDITURES:

Current:

General government ----
Public safety ----
Highways and streets - - 1,177,449 -
Urban redevelopment and housing ----
Community services - - 27 -
Capital outlay 176,625 14,353 - 203,977
Total expenditures 176,625 14,353 1,177,476 203,977

REVENUES OVER (UNDER)
EXPENDITURES 956,981 19,596 (324,298) (167,584)
OTHER FINANCING SOURCES (USES):

Transfers in - - 200,000 -
Transfers out ----
Total other financing sources (uses) - - 200,000 -
Net change in fund balances 956,981 19,596 (124,298) (167,584) FUND BALANCES:

Beginning of year 3,956,598 83,721 174,597 596,944
End of year $ 4,913,579 $ 103,317 $ 50,299 $ 429,360
Special Revenue Funds
110

Page 214 of 730 ends

Facility
Impact
Fee
CDBG
Program
Income
HOME
Investment
Partnership
Program
Housing
Authority
Narcotics
Program
$ - 64,875 $ - $ - $ - $
757,827 - - - -
73,633 2,773 5,745 12,609 23
-----
1,280 17,450 - 568 -
897,615 20,223 5,745 13,177 23
(811) - - - -
-----
-----
- - - 6,679 -
-----
1,189,751 - - - -
1,188,940 - - 6,679 -
(291,325) 20,223 5,745 6,498 23
-----
- - - (50,000) -
- - - (50,000) -
(291,325) 20,223 5,745 (43,502) 23
6,377,716 239,221 511,364 1,381,479 2,058
$ 6,086,391 $ 259,444 $ 517,109 $ 1,337,977 $ 2,081
Special Revenue Funds
111

Page 215 of 730 ends

City of Atwater
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Special Revenue Funds
For the year ended June 30, 2023
Neighborhood
Stabilization
Applegate
Exchange
Regional
Surface
Transportation
Program
Pension Rate
Stablization
115 Trust
REVENUES:

Taxes and assessments - $ 1,263 $ - $ - $
Intergovernmental - - 374,582 -
Use of money and property 2,463 8,591 27,102 22,417
Charges for services -- - -
Other revenues -- - -
Total revenues 2,463 9,854 401,684 22,417
EXPENDITURES:

Current:

General government -- - -
Public safety -- - -
Highways and streets -- - -
Urban redevelopment and housing -- - -
Community services -- - -
Capital outlay - - 126,002 -
Total expenditures - - 126,002 -

REVENUES OVER (UNDER)
EXPENDITURES 2,463 9,854 275,682 22,417
OTHER FINANCING SOURCES (USES):

Transfers in - - - 100,000
Transfers out -- - -
Total other financing sources (uses) - - - 100,000
Net change in fund balances 2,463 9,854 275,682 122,417 FUND BALANCES:

Beginning of year 219,213 764,209 2,305,609 244,667
End of year $ 774,063 221,676 $ 2,581,291 $ 367,084 $
Special Revenue Funds
112

Page 216 of 730 ends

General
Plan Update
Fund
Maintenance
District
Funds
Total Nonmajor
Special Revenue
Funds
$ 766,216 - $ 1,862,879 $
- - 1,972,675
15,481 16,270 239,536
- - 133,827
50,000 - 69,377
65,481 782,486 4,278,294
87,331 - 86,520
- 32 32
- - 1,177,449
- 938,178 944,857
- - 27
- - 1,710,708
87,331 938,210 3,919,593
(21,850) (155,724) 358,701
900,000 116,761 1,316,761
- - (50,000)
900,000 116,761 1,266,761
878,150 (38,963) 1,625,462
1,192,042 1,543,753 19,593,191
$ 1,504,790 2,070,192 $ 21,218,653 $
Special Revenue Funds
113

Page 217 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure V Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and assessments 577,500 $ 577,500 $ 1,028,822 $ $ 451,322 Use of money and property 2,200 2,200 43,946 41,746
Charges for services 200,000 200,000 60,838 (139,162)
Total revenues 779,700 779,700 1,133,606 353,906
EXPENDITURES:

Current:

Capital outlay:

General capital outlay 3,413,315 3,413,315 176,625 3,236,690 Total expenditures 3,413,315 3,413,315 176,625 3,236,690

REVENUES OVER (UNDER)
EXPENDITURES (2,633,615) (2,633,615) 956,981 3,590,596
OTHER FINANCING SOURCES (USES):

Net change in fund balances $ (2,633,615) (2,633,615) $ 956,981 3,590,596 $ FUND BALANCES:

Beginning of year 3,956,598
End of year $ 4,913,579
Budget Amounts
114

Page 218 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Police Grants Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 54,233 54,233 $ 34,353 $ $ (19,880) Fines, forfeitures and assessments 300 300 (404) (704)
Total revenues 54,533 54,533 33,949 (20,584)
EXPENDITURES:

Capital outlay:

General capital outlay 54,233 54,233 14,353 39,880
Total expenditures 54,233 54,233 14,353 39,880
Net change in fund balances $ 300 $ 300 19,596 19,296 $ FUND BALANCES:

Beginning of year 83,721
End of year $ 103,317
Budget Amounts
115

Page 219 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Gas Tax Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 897,656 897,656 $ 778,590 $ $ (119,066) Fines, forfeitures and assessments 500 500 1,520 1,020
Use of money and property 72,448 72,448 72,989 541
Miscellaneous 2,000 2,000 79 (1,921)
Total revenues 972,604 972,604 853,178 (119,426)
EXPENDITURES:

Current:

Public works 1,239,633 1,239,633 1,177,449 62,184
Community development - - 27 (27)
Total expenditures 1,239,633 1,239,633 1,177,476 62,157

REVENUES OVER (UNDER)
EXPENDITURES (267,029) (267,029) (324,298) (57,269)
OTHER FINANCING SOURCES (USES):

Transfers in - - 200,000 200,000
Total other financing sources (uses) - - 200,000 200,000 Net change in fund balances $ (267,029) $ (267,029) (124,298) 142,731 $ FUND BALANCES:

Beginning of year 174,597
End of year $ 50,299
Budget Amounts
116

Page 220 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Local Transportation Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 1,703 $ $ 1,703
Charges for services 40,000 40,000 27,323 (12,677)
Fines, forfeitures and assessments 500 500 7,367 6,867
Total revenues 40,500 40,500 36,393 (4,107)
EXPENDITURES:

Current:

Capital outlay:

General capital outlay 540,595 540,595 203,977 336,618
Total expenditures 540,595 540,595 203,977 336,618
Net change in fund balances $ (500,095) $ (500,095) (167,584) 332,511 $ FUND BALANCES:

Beginning of year 596,944
End of year $ 429,360
Budget Amounts
117

Page 221 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Facility Impact Fee Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 64,875 $ $ 64,875
Charges for services 903,050 903,050 757,827 (145,223)
Fines, forfeitures and assessments 17,700 17,700 73,633 55,933 Miscellaneous 1,000 1,000 1,280 280
Total revenues 921,750 921,750 897,615 (24,135)
EXPENDITURES:

Current:

General government - -(811) 811
Capital outlay:

General capital outlay 2,923,488 2,923,488 1,189,751 1,733,737 Total expenditures 2,923,488 2,923,488 1,188,940 1,734,548 Net change in fund balances $ (2,001,738) $ (2,001,738) (291,325) 1,710,413 $ FUND BALANCES:

Beginning of year 6,377,716
End of year $ 6,086,391
Budget Amounts
118

Page 222 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CDBG Program Income Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments $ 100 100 $ 2,773 $ $ 2,673 Miscellaneous - - 17,450 17,450
Total revenues 100 100 20,223 20,123
Net change in fund balances $ 100 $ 100 20,223 20,123 $ FUND BALANCES:

Beginning of year 239,221
End of year $ 259,444
Budget Amounts
119

Page 223 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Home Investment Partnership Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments $ 1,100 1,100 $ 5,745 $ $ 4,645 Total revenues 1,100 1,100 5,745 4,645
Net change in fund balances $ 1,100 $ 1,100 5,745 $ 4,645 FUND BALANCES:

Beginning of year 511,364
End of year $ 517,109
Budget Amounts
120

Page 224 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Housing Authority Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments $ 1,000 1,000 $ 12,609 $ $ 11,609 Miscellaneous - -568 568
Total revenues 1,000 1,000 13,177 12,177
EXPENDITURES:

Current:

Community development 20,000 20,000 6,679 13,321
Total expenditures 20,000 20,000 6,679 13,321

REVENUES OVER (UNDER)
EXPENDITURES (19,000) (19,000) 6,498 25,498
OTHER FINANCING SOURCES (USES):

Transfers out - - (50,000) (50,000)
Total other financing sources (uses) - - (50,000) (50,000) Net change in fund balances $ (19,000) $ (19,000) (43,502) (24,502) $ FUND BALANCES:

Beginning of year 1,381,479
End of year $ 1,337,977
Budget Amounts
121

Page 225 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Narcotics Program Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments $ - - $ 23 $ $ 23
Total revenues - - 23 23
Net change in fund balances $ - $ - 23 $ 23
FUND BALANCES:

Beginning of year 2,058
End of year $ 2,081
Budget Amounts
122

Page 226 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Neighborhood Stablization Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments $ 1,000 1,000 $ 2,463 $ $ 1,463 Total revenues 1,000 1,000 2,463 1,463
Net change in fund balances $ 1,000 $ 1,000 2,463 $ 1,463 FUND BALANCES:

Beginning of year 219,213
End of year $ 221,676
Budget Amounts
123

Page 227 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Applegate Interchange Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 1,263 $ $ 1,263
Fines, forfeitures and assessments 5,000 5,000 8,591 3,591 Total revenues 5,000 5,000 9,854 4,854
Net change in fund balances $ 5,000 $ 5,000 9,854 $ 4,854 FUND BALANCES:

Beginning of year 764,209
End of year $ 774,063
Budget Amounts
124

Page 228 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Regional Surface Transportation Program
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 374,582 374,582 $ 374,582 $ $ -
Fines, forfeitures and assessments 5,000 5,000 27,102 22,102 Total revenues 379,582 379,582 401,684 22,102
EXPENDITURES:

Capital outlay:

General capital outlay 2,086,226 2,086,226 126,002 1,960,224 Total expenditures 2,086,226 2,086,226 126,002 1,960,224 Net change in fund balances $ (1,706,644) $ (1,706,644) 275,682 1,982,326 $ FUND BALANCES:

Beginning of year 2,305,609
End of year $ 2,581,291
Budget Amounts
125

Page 229 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Pension Rate Stablization 115 Trust Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property $ - - $ 22,417 $ 22,417 $
Total revenues - - 22,417 22,417
OTHER FINANCING SOURCES (USES):

Transfers in (100,000) (100,000) 100,000 200,000
Total other financing sources (uses) (100,000) (100,000) 100,000 200,000 Net change in fund balances $ (100,000) (100,000) $ 122,417 222,417 $ FUND BALANCES:

Beginning of year 244,667
End of year $ 367,084
Budget Amounts
126

Page 230 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Plan Update Grant Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 160,000 160,000 $ - $ (160,000) $ Fines, forfeitures and assessments ----
Use of money and property - - 15,481 15,481
Loan payments - 50,000 - 50,000
Miscellaneous (100,000) (100,000) 100,000 -
Total revenues 60,000 60,000 65,481 5,481
EXPENDITURES:

Current:

General government 1,300,000 1,300,000 87,331 1,212,669 Capital outlay:

General capital outlay ----
Total expenditures 1,300,000 1,300,000 87,331 1,212,669

REVENUES OVER (UNDER)
EXPENDITURES (1,240,000) (1,240,000) (21,850) 1,218,150 OTHER FINANCING SOURCES (USES):

Transfers in (900,000) (900,000) 900,000 1,800,000
Total other financing sources (uses) (900,000) (900,000) 900,000 1,800,000 Net change in fund balances $ (2,140,000) $ (2,140,000) 878,150 3,018,150 $ FUND BALANCES:

Beginning of year 1,192,042
End of year $ 2,070,192
Budget Amounts
127

Page 231 of 730 ends

City of Atwater
Combining Balance Sheet
Maintenance District Special Revenue Funds
June 30, 2023
Northwood
Village
Orchard Parks
Estates
Wildwood
Estates
Woodview
Garland
ASSETS
Cash and investments - $ 91,638 $ 15,367 $ - $
Receivables:

Taxes 143 7 4 15
Interest - 408 50 -
Total assets 92,053 143 15,421 15

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 381 129 34 13
Accrued liabilities - - - -
Total liabilities 129 381 34 13
Fund Balances:

Nonspendable
Restricted (238) 91,924 15,387 2
Total fund balances 91,924 (238) 15,387 2
Total liabilities, deferred inflows of
resources and fund balances $ 92,053 143 $ 15,421 $ 15 $ Special Revenue Funds
128

Page 232 of 730 ends

Shaffer Lakes
West Woodhaven
Sierra
Parks
Shaffer Lakes
East
Price
Annexation
Sandlewood
Square
$ 16,500 25,679 $ - $ 112,381 $ 16,755 $ 18,014 $
- 81 23 234 937 75
73 113 - 491 73 77
16,573 25,873 23 113,106 17,765 18,166
14 44 2,907 177 5,952 386
- - - - - -
14 44 2,907 177 5,952 386
16,559 25,829 (2,884) 112,929 11,813 17,780
16,559 25,829 (2,884) 112,929 11,813 17,780
$ 16,573 25,873 $ 23 $ 113,106 $ 17,765 $ 18,166 $
Special Revenue Funds
129

Page 233 of 730 ends

City of Atwater
Combining Balance Sheet
Maintenance District Special Revenue Funds
June 30, 2023
Pajaro
Dunes
Redwood
Estates
Cottage
Gardens
Airport
Business
Park
ASSETS
Cash and investments 42,275 $ 62,993 $ 25,636 $ 13,403 $ Receivables:

Taxes 95 74 1 590
Interest 188 279 115 48
Total assets 63,346 42,558 25,752 14,041

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 297 224 272 54
Accrued liabilities - - - -
Total liabilities 224 297 272 54
Fund Balances:

Nonspendable
Restricted 42,261 63,122 25,480 13,987
Total fund balances 63,122 42,261 25,480 13,987
Total liabilities, deferred inflows of
resources and fund balances $ 63,346 42,558 $ 25,752 $ 14,041 $ Special Revenue Funds
130

Page 234 of 730 ends

Silva
Ranch
Mello
Ranch
Camelia
Estates
Juniper
Meadows
Camelia
Meadows
Stone
Creek
$ 77,488 60,079 $ 20,771 $ 15,448 $ 38,503 $ 149,674 $
64 - - - - 127
343 271 92 61 171 663
77,895 60,350 20,863 15,509 38,674 150,464
1,541 492 150 209 482 1,567
- - - - - -
1,541 492 150 209 482 1,567
76,354 59,858 20,713 15,300 38,192 148,897
76,354 59,858 20,713 15,300 38,192 148,897
$ 77,895 60,350 $ 20,863 $ 15,509 $ 38,674 $ 150,464 $
Special Revenue Funds
131

Page 235 of 730 ends

City of Atwater
Combining Balance Sheet
Maintenance District Special Revenue Funds
June 30, 2023
America
West
Bell
Crossing
Atwater
South
Beluga
Court
ASSETS
Cash and investments 57,064 $ 3,539 $ 86,763 $ 6,491 $
Receivables:

Taxes - 28 8 -
Interest 253 19 389 29
Total assets 3,586 57,317 87,160 6,520

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 334 1,112 2,119 -
Accrued liabilities - - - -
Total liabilities 1,112 334 2,119 -
Fund Balances:

Nonspendable
Restricted 56,983 2,474 85,041 6,520
Total fund balances 2,474 56,983 85,041 6,520
Total liabilities, deferred inflows of
resources and fund balances $ 3,586 57,317 $ 87,160 $ 6,520 $ Special Revenue Funds
132

Page 236 of 730 ends

Mello
Ranch 2
Meadow
View Aspenwood
Applegate
Ranch Reserve CFD District
$ 85,507 189,003 $ 104,450 $ 25,404 $ 13,046 $ 113,083 $ - 161 - 7 - 5,685
381 838 466 111 57 252
190,002 85,888 104,916 25,522 13,103 119,020
2,052 1,321 911 1,234 - -
- - - - - 9,005
2,052 1,321 911 1,234 - 9,005
187,950 84,567 104,005 24,288 13,103 110,015
187,950 84,567 104,005 24,288 13,103 110,015
$ 190,002 $ 85,888 $ 104,916 $ 25,522 $ 13,103 $ 119,020 Special Revenue Funds
133

Page 237 of 730 ends

City of Atwater
Combining Balance Sheet
Maintenance District Special Revenue Funds
June 30, 2023
Simon
Annexation
Lighting
District
Simon
Annexation
Landscape
District
Juniper
Meadows 2
Lighting
District
ASSETS
Cash and investments $ 13,670 $ 6,247 $ 16,510 $ 1,523,381 Receivables:

Taxes - - 2 8,361
Interest 58 28 64 6,461
Total assets 13,728 6,275 16,576 1,538,203

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable - - - 24,408
Accrued liabilities - - - 9,005
Total liabilities - - - 33,413
Fund Balances:

Nonspendable
Restricted 13,728 6,275 16,576 1,504,790
Total fund balances 13,728 6,275 16,576 1,504,790
Total liabilities, deferred inflows of
resources and fund balances $ 13,728 $ 6,275 $ 16,576 $ 1,538,203 Total
Maintenance
District Special
Revenue Funds
Special Revenue Funds
134

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This page intentionally left blank
135

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City of Atwater
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Maintenance District Special Revenue Funds
For the year ended June 30, 2023
Northwood
Village
Orchard Parks
Estates
Wildwood
Estates
Woodview
Garland
REVENUES:

Taxes and assessments 4,545 $ 211 $ 3,500 $ 392 $
Use of money and property - 1,059 59 -
Total revenues 4,545 1,270 3,559 392
EXPENDITURES:

Current:

Public safety ----
Urban redevelopment and housing 12,481 4,715 1,427 822
Total expenditures 12,481 4,715 1,427 822

REVENUES OVER (UNDER)
EXPENDITURES (7,936) (3,445) 2,132 (430)
OTHER FINANCING SOURCES (USES):

Transfers in 7,945 350 5,688 440
Total other financing sources (uses) 7,945 350 5,688 440 Net change in fund balances 9 (3,095) 7,820 10
FUND BALANCES:

Beginning of year (247) 95,019 7,567 (8)
End of year $ 91,924 (238) $ 15,387 $ 2 $
Special Revenue Funds
136

Page 240 of 730 ends

Shaffer Lakes
West Woodhaven
Sierra
Parks
Shaffer Lakes
East
Price
Annexation
Sandlewood
Square
$ - 2,288 $ 2,025 $ 12,453 $ 55,716 $ 7,089 $
274 191 - 1,167 150 179
2,562 191 2,025 13,620 55,866 7,268
------
1,984 1,167 18,954 8,409 106,119 9,024
1,984 1,167 18,954 8,409 106,119 9,024
578 (976) (16,929) 5,211 (50,253) (1,756)
280 279 16,270 1,460 46,983 3,197
280 279 16,270 1,460 46,983 3,197
858 (697) (659) 6,671 (3,270) 1,441
24,971 17,256 (2,225) 106,258 15,083 16,339
$ 25,829 $ 16,559 $ (2,884) $ 112,929 $ 11,813 $ 17,780 Special Revenue Funds
137

Page 241 of 730 ends

City of Atwater
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Maintenance District Special Revenue Funds
For the year ended June 30, 2023
Pajaro
Dunes
Redwood
Estates
Cottage
Gardens
Airport
Business
Park
REVENUES:

Taxes and assessments 3,449 $ 3,637 $ 404 $ 5,390 $
Use of money and property 483 715 295 117
Total revenues 3,932 4,352 699 5,507
EXPENDITURES:

Current:

Public safety ----
Urban redevelopment and housing 5,483 7,245 3,166 7,385 Total expenditures 5,483 7,245 3,166 7,385

REVENUES OVER (UNDER)
EXPENDITURES (1,551) (2,893) (2,467) (1,878)
OTHER FINANCING SOURCES (USES):

Transfers in 709 1,923 241 3,369
Total other financing sources (uses) 709 1,923 241 3,369 Net change in fund balances (842) (970) (2,226) 1,491
FUND BALANCES:

Beginning of year 43,103 64,092 27,706 12,496
End of year $ 63,122 42,261 $ 25,480 $ 13,987 $
Special Revenue Funds
138

Page 242 of 730 ends

Silva
Ranch
Mello
Ranch
Camelia
Estates
Juniper
Meadows
Camelia
Meadows
Stone
Creek
$ 7,983 - $ - $ - $ - $ 10,510 $
781 919 240 137 440 1,724
781 8,902 240 137 440 12,234
------
13,099 18,345 1,571 2,386 5,469 21,480
13,099 18,345 1,571 2,386 5,469 21,480
(12,318) (9,443) (1,331) (2,249) (5,029) (9,246)
374 1,208 312 4,395 3,915 975
374 1,208 312 4,395 3,915 975
(11,944) (8,235) (1,019) 2,146 (1,114) (8,271)
71,802 84,589 21,732 13,154 39,306 157,168
$ 59,858 $ 76,354 $ 20,713 $ 15,300 $ 38,192 $ 148,897
Special Revenue Funds
139

Page 243 of 730 ends

City of Atwater
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Maintenance District Special Revenue Funds
For the year ended June 30, 2023
America
West
Bell
Crossing
Atwater
South
Beluga
Court
REVENUES:

Taxes and assessments - $ 2,960 $ 651 $ - $
Use of money and property 650 111 1,158 73
Total revenues 650 3,071 1,809 73
EXPENDITURES:

Current:

Public safety ----
Urban redevelopment and housing 2,438 15,497 24,944 101 Total expenditures 2,438 15,497 24,944 101

REVENUES OVER (UNDER)
EXPENDITURES (1,788) (12,426) (23,135) (28)
OTHER FINANCING SOURCES (USES):

Transfers in 425 3,946 1,710 16
Total other financing sources (uses) 425 3,946 1,710 16 Net change in fund balances (1,363) (8,480) (21,425) (12) FUND BALANCES:

Beginning of year 58,346 10,954 106,466 6,532
End of year $ 2,474 56,983 $ 85,041 $ 6,520 $
Special Revenue Funds
140

Page 244 of 730 ends

Mello
Ranch 2
Meadow
View Aspenwood
Applegate
Ranch Reserve CFD District
$ 9,579 $ - $ - $ 3,944 $ 627,152 - $
2,169 1,042 1,251 312 145 104
11,748 1,042 1,251 4,256 145 627,256
- - - - -32
20,682 15,197 10,049 9,858 155 588,272
20,682 15,197 10,049 9,858 155 588,304
(8,934) (14,155) (8,798) (5,602) (10) 38,952
1,001 4,501 387 537 127 -
1,001 4,501 387 537 127 -
(7,933) (9,654) (8,411) (5,065) 117 38,952
195,883 94,221 112,416 29,353 12,986 71,063
$ 84,567 187,950 $ 104,005 $ 24,288 $ 13,103 $ 110,015 $ Special Revenue Funds
141

Page 245 of 730 ends

City of Atwater
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Special Revenue Funds
For the year ended June 30, 2023
Simon
Annexation
Lighting
District
Simon
Annexation
Landscape
District
Juniper
Meadows 2
Lighting
District
REVENUES:

Taxes and assessments $ - $ - $ 2,338 $ 766,216
Use of money and property 137 70 118 16,270
Total revenues 137 70 2,456 782,486
EXPENDITURES:

Current:

Public safety - - -32
Urban redevelopment and housing 28 28 198 938,178
Total expenditures 28 28 198 938,210

REVENUES OVER (UNDER)
EXPENDITURES 109 42 2,258 (155,724)
OTHER FINANCING SOURCES (USES):

Transfers in 1,045 4 2,749 116,761
Total other financing sources (uses) 1,045 4 2,749 116,761 Net change in fund balances 1,154 46 5,007 (38,963)
FUND BALANCES:

Beginning of year 12,574 6,229 11,569 1,543,753
End of year $ 6,275 13,728 $ 16,576 $ 1,504,790 $
Total
Maintenance
District Special
Revenue Funds
Special Revenue Funds
142

Page 246 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Northwood Village - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 4,545 $ $ 4,545
Total revenues - - 4,545 4,545
EXPENDITURES:

Current:

Community development - - 12,481 (12,481)
Total expenditures - - 12,481 (12,481)

REVENUES OVER (UNDER)
EXPENDITURES - - (7,936) (7,936)
OTHER FINANCING SOURCES (USES):

Transfers in - - 7,945 7,945
Total other financing sources (uses) - - 7,945 7,945
Net change in fund balances $ - $ - 9 $ 9
FUND BALANCES:

Beginning of year (247)
End of year $ (238)
Budget Amounts
143

Page 247 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Orchard Pakrs Estates - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 211 $ $ 211
Fines, forfeitures and assessments - - 1,059 1,059
Total revenues - - 1,270 1,270
EXPENDITURES:

Current:

Community development - - 4,715 (4,715)
Total expenditures - - 4,715 (4,715)

REVENUES OVER (UNDER)
EXPENDITURES - - (3,445) (3,445)
OTHER FINANCING SOURCES (USES):

Transfers in - -350 350
Total other financing sources (uses) - -350 350
Net change in fund balances $ - $ - (3,095) (3,095) $
FUND BALANCES:

Beginning of year 95,019
End of year $ 91,924
Budget Amounts
144

Page 248 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Wildwood Estates - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 3,500 $ $ 3,500
Fines, forfeitures and assessments - - 59 59
Total revenues - - 3,559 3,559
EXPENDITURES:

Current:

Community development - - 1,427 (1,427)
Total expenditures - - 1,427 (1,427)

REVENUES OVER (UNDER)
EXPENDITURES - - 2,132 2,132
OTHER FINANCING SOURCES (USES):

Transfers in - - 5,688 5,688
Total other financing sources (uses) - - 5,688 5,688
Net change in fund balances $ - $ - 7,820 $ 7,820
FUND BALANCES:

Beginning of year 7,567
End of year $ 15,387
Budget Amounts
145

Page 249 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Woodview Garland - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 392 $ $ 392
Total revenues - -392 392
EXPENDITURES:

Current:

Community development - -822 (822)
Total expenditures - -822 (822)

REVENUES OVER (UNDER)
EXPENDITURES - -(430) (430)
OTHER FINANCING SOURCES (USES):

Transfers in - -440 440
Total other financing sources (uses) - -440 440
Net change in fund balances $ - $ - 10 $ 10
FUND BALANCES:

Beginning of year (8)
End of year $ 2
Budget Amounts
146

Page 250 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Shaffer Lake West - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 2,288 $ $ 2,288
Fines, forfeitures and assessments - -274 274
Total revenues - - 2,562 2,562
EXPENDITURES:

Current:

Community development - - 1,984 (1,984)
Total expenditures - - 1,984 (1,984)

REVENUES OVER (UNDER)
EXPENDITURES - -578 578
OTHER FINANCING SOURCES (USES):

Transfers in - -280 280
Total other financing sources (uses) - -280 280
Net change in fund balances $ - $ - 858 $ 858
FUND BALANCES:

Beginning of year 24,971
End of year $ 25,829
Budget Amounts
147

Page 251 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Woodhaven - Maintenance District Special Revenue Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments $ - - $ 191 $ $ 191
Total revenues - -191 191
EXPENDITURES:

Current:

Community development - - 1,167 (1,167)
Total expenditures - - 1,167 (1,167)

REVENUES OVER (UNDER)
EXPENDITURES - -(976) 1,358
OTHER FINANCING SOURCES (USES):

Transfers in - -279 279
Total other financing sources (uses) - -279 279
Net change in fund balances $ - $ - (697) 1,637 $
FUND BALANCES:

Beginning of year 17,256
End of year $ 16,559
Budget Amounts
148

Page 252 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Sierra Parks - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 2,025 $ $ 2,025
Total revenues - - 2,025 2,025
EXPENDITURES:

Current:

Community development - - 18,954 (18,954)
Total expenditures - - 18,954 (18,954)

REVENUES OVER (UNDER)
EXPENDITURES - - (16,929) (16,929)
OTHER FINANCING SOURCES (USES):

Transfers in - - 16,270 16,270
Total other financing sources (uses) - - 16,270 16,270
Net change in fund balances $ - $ - (659) $ (659)
FUND BALANCES:

Beginning of year (2,225)
End of year $ (2,884)
Budget Amounts
149

Page 253 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Shaffer Lakes East - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 12,453 $ $ 12,453
Fines, forfeitures and assessments - - 1,167 1,167
Total revenues - - 13,620 13,620
EXPENDITURES:

Current:

Community development - - 8,409 (8,409)
Total expenditures - - 8,409 (8,409)

REVENUES OVER (UNDER)
EXPENDITURES - - 5,211 5,211
OTHER FINANCING SOURCES (USES):

Transfers in - - 1,460 1,460
Total other financing sources (uses) - - 1,460 1,460
Net change in fund balances $ - $ - 6,671 $ 6,671
FUND BALANCES:

Beginning of year 106,258
End of year $ 112,929
Budget Amounts
150

Page 254 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Price Annexation - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 55,716 $ $ 55,716
Fines, forfeitures and assessments - -150 150
Total revenues - - 55,866 55,866
EXPENDITURES:

Current:

Community development - - 106,119 (106,119)
Total expenditures - - 106,119 (106,119)

REVENUES OVER (UNDER)
EXPENDITURES - - (50,253) (50,253)
OTHER FINANCING SOURCES (USES):

Transfers in - - 46,983 46,983
Total other financing sources (uses) - - 46,983 46,983
Net change in fund balances $ - $ - (3,270) (3,270) $
FUND BALANCES:

Beginning of year 15,083
End of year $ 11,813
Budget Amounts
151

Page 255 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Sandalwood Square - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 7,089 $ $ 7,089
Fines, forfeitures and assessments - -179 179
Total revenues - - 7,268 7,268
EXPENDITURES:

Current:

Community development - - 9,024 (9,024)
Total expenditures - - 9,024 (9,024)

REVENUES OVER (UNDER)
EXPENDITURES - - (1,756) (1,756)
OTHER FINANCING SOURCES (USES):

Transfers in - - 3,197 3,197
Total other financing sources (uses) - - 3,197 3,197
Net change in fund balances $ - $ - 1,441 $ 1,441
FUND BALANCES:

Beginning of year 16,339
End of year $ 17,780
Budget Amounts
152

Page 256 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Pajaro Dunes - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 3,449 $ $ 3,449
Fines, forfeitures and assessments - -483 483
Total revenues - - 3,932 3,932
EXPENDITURES:

Current:

Community development - - 5,483 (5,483)
Total expenditures - - 5,483 (5,483)

REVENUES OVER (UNDER)
EXPENDITURES - - (1,551) (1,551)
OTHER FINANCING SOURCES (USES):

Transfers in - -709 709
Total other financing sources (uses) - -709 709
Net change in fund balances $ - $ - (842) $ (842)
FUND BALANCES:

Beginning of year 43,103
End of year $ 42,261
Budget Amounts
153

Page 257 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Redwood Estates - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 3,637 $ $ 3,637
Fines, forfeitures and assessments - -715 715
Total revenues - - 4,352 4,352
EXPENDITURES:

Current:

Community development - - 7,245 (7,245)
Total expenditures - - 7,245 (7,245)

REVENUES OVER (UNDER)
EXPENDITURES - - (2,893) (2,893)
OTHER FINANCING SOURCES (USES):

Transfers in - - 1,923 1,923
Total other financing sources (uses) - - 1,923 1,923
Net change in fund balances $ - $ - (970) $ (970)
FUND BALANCES:

Beginning of year 64,092
End of year $ 63,122
Budget Amounts
154

Page 258 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Cottage Gardens - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 404 $ $ 404
Fines, forfeitures and assessments - -295 295
Total revenues - -699 699
EXPENDITURES:

Current:

Community development - - 3,166 (3,166)
Total expenditures - - 3,166 (3,166)

REVENUES OVER (UNDER)
EXPENDITURES - - (2,467) (2,467)
OTHER FINANCING SOURCES (USES):

Transfers in - -241 241
Total other financing sources (uses) - -241 241
Net change in fund balances $ - $ - (2,226) (2,226) $
FUND BALANCES:

Beginning of year 27,706
End of year $ 25,480
Budget Amounts
155

Page 259 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Airport Business Park - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 5,390 $ $ 5,390
Fines, forfeitures and assessments - -117 117
Total revenues - - 5,507 5,507
EXPENDITURES:

Current:

Community development - - 7,385 (7,385)
Total expenditures - - 7,385 (7,385)

REVENUES OVER (UNDER)
EXPENDITURES - - (1,878) (1,878)
OTHER FINANCING SOURCES (USES):

Transfers in - - 3,369 3,369
Total other financing sources (uses) - - 3,369 3,369
Net change in fund balances $ - $ - 1,491 $ 1,491
FUND BALANCES:

Beginning of year 12,496
End of year $ 13,987
Budget Amounts
156

Page 260 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Silva Ranch - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments $ - - $ 781 $ $ 781
Total revenues - -781 781
EXPENDITURES:

Current:

Community development - - 13,099 (13,099)
Total expenditures - - 13,099 (13,099)

REVENUES OVER (UNDER)
EXPENDITURES - - (12,318) (12,318)
OTHER FINANCING SOURCES (USES):

Transfers in - -374 374
Total other financing sources (uses) - -374 374
Net change in fund balances $ - $ (11,944) (11,944) - $ FUND BALANCES:

Beginning of year 71,802
End of year $ 59,858
Budget Amounts
157

Page 261 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Mello Ranch - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 7,983 $ $ 7,983
Fines, forfeitures and assessments - -919 919
Total revenues - - 8,902 8,902
EXPENDITURES:

Current:

Community development - - 18,345 (18,345)
Total expenditures - - 18,345 (18,345)

REVENUES OVER (UNDER)
EXPENDITURES - - (9,443) (9,443)
OTHER FINANCING SOURCES (USES):

Transfers in - - 1,208 1,208
Total other financing sources (uses) - - 1,208 1,208
Net change in fund balances $ - $ - (8,235) (8,235) $
FUND BALANCES:

Beginning of year 84,589
End of year $ 76,354
Budget Amounts
158

Page 262 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Camelia Estates - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments $ - - $ 240 $ $ 240
Total revenues - -240 240
EXPENDITURES:

Current:

Community development - - 1,571 (1,571)
Total expenditures - - 1,571 (1,571)

REVENUES OVER (UNDER)
EXPENDITURES - - (1,331) (1,331)
OTHER FINANCING SOURCES (USES):

Transfers in - -312 312
Total other financing sources (uses) - -312 312
Net change in fund balances $ - $ - (1,019) (1,019) $
FUND BALANCES:

Beginning of year 21,732
End of year $ 20,713
Budget Amounts
159

Page 263 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Juniper Meadows - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments - - 137 137
Total revenues - - 137 137
EXPENDITURES:

Current:

Community development - - 2,386 (2,386)
Total expenditures - - 2,386 (2,386)

REVENUES OVER (UNDER)
EXPENDITURES - - (2,249) (2,249)
OTHER FINANCING SOURCES (USES):

Transfers in - - 4,395 4,395
Total other financing sources (uses) - - 4,395 4,395
Net change in fund balances $ - - $ 2,146 2,146 $
FUND BALANCES:

Beginning of year 13,154
End of year $ 15,300
Budget Amounts
160

Page 264 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Camelia Meadows - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments $ - - $ 440 $ $ 440
Total revenues - -440 440
EXPENDITURES:

Current:

Community development - - 5,469 (5,469)
Total expenditures - - 5,469 (5,469)

REVENUES OVER (UNDER)
EXPENDITURES - - (5,029) (5,029)
OTHER FINANCING SOURCES (USES):

Transfers in - - 3,915 3,915
Total other financing sources (uses) - - 3,915 3,915
Net change in fund balances $ - $ - (1,114) (1,114) $
FUND BALANCES:

Beginning of year 39,306
End of year $ 38,192
Budget Amounts
161

Page 265 of 730 ends

City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Stone Creek - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 10,510 $ $ 10,510
Fines, forfeitures and assessments - - 1,724 1,724
Total revenues - - 12,234 12,234
EXPENDITURES:

Current:

Community development - - 21,480 (21,480)
Total expenditures - - 21,480 (21,480)

REVENUES OVER (UNDER)
EXPENDITURES - - (9,246) (9,246)
OTHER FINANCING SOURCES (USES):

Transfers in - -975 975
Total other financing sources (uses) - -975 975
Net change in fund balances $ - $ - (8,271) (8,271) $
FUND BALANCES:

Beginning of year 157,168
End of year $ 148,897
Budget Amounts
162

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City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual America West - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments $ - - $ 650 $ $ 650
Total revenues - -650 650
EXPENDITURES:

Current:

Community development - - 2,438 (2,438)
Total expenditures - - 2,438 (2,438)

REVENUES OVER (UNDER)
EXPENDITURES - - (1,788) (1,788)
OTHER FINANCING SOURCES (USES):

Transfers in - -425 425
Total other financing sources (uses) - -425 425
Net change in fund balances $ - $ - (1,363) (1,363) $
FUND BALANCES:

Beginning of year 58,346
End of year $ 56,983
Budget Amounts
163

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City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Bell Crossing - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 2,960 $ $ 2,960
Fines, forfeitures and assessments - -111 111
Total revenues - - 3,071 3,071
EXPENDITURES:

Current:

Community development - - 15,497 (15,497)
Total expenditures - - 15,497 (15,497)

REVENUES OVER (UNDER)
EXPENDITURES - - (12,426) 18,568
OTHER FINANCING SOURCES (USES):

Transfers in - - 3,946 3,946
Total other financing sources (uses) - - 3,946 3,946
Net change in fund balances $ - $ - (8,480) 22,514 $
FUND BALANCES:

Beginning of year 10,954
End of year $ 2,474
Budget Amounts
164

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City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Atwater South - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 651 $ $ 651
Fines, forfeitures and assessments - - 1,158 1,158
Total revenues - - 1,809 1,809
EXPENDITURES:

Current:

Community development - - 24,944 (24,944)
Total expenditures - - 24,944 (24,944)

REVENUES OVER (UNDER)
EXPENDITURES - - (23,135) 26,753
OTHER FINANCING SOURCES (USES):

Transfers in - - 1,710 1,710
Total other financing sources (uses) - - 1,710 1,710
Net change in fund balances $ - $ (21,425) 28,463 - $
FUND BALANCES:

Beginning of year 106,466
End of year $ 85,041
Budget Amounts
165

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City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Beluga Court - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments $ - - $ 73 $ $ 73
Total revenues - - 73 73
EXPENDITURES:

Current:

Community development - -101 (101)
Total expenditures - -101 (101)

REVENUES OVER (UNDER)
EXPENDITURES - - (28) 174
OTHER FINANCING SOURCES (USES):

Transfers in - - 16 16
Total other financing sources (uses) - - 16 16
Net change in fund balances $ - $ - (12) $ 190
FUND BALANCES:

Beginning of year 6,532
End of year $ 6,520
Budget Amounts
166

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City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Mello Ranch 2 - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 9,579 $ $ 9,579
Fines, forfeitures and assessments - - 2,169 2,169
Total revenues - - 11,748 11,748
EXPENDITURES:

Current:

Community development - - 20,682 (20,682)
Total expenditures - - 20,682 (20,682)

REVENUES OVER (UNDER)
EXPENDITURES - - (8,934) (8,934)
OTHER FINANCING SOURCES (USES):

Transfers in - - 1,001 1,001
Total other financing sources (uses) - - 1,001 1,001
Net change in fund balances $ - $ - (7,933) (7,933) $
FUND BALANCES:

Beginning of year 195,883
End of year $ 187,950
Budget Amounts
167

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City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Meadow View - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments $ - - $ 1,042 $ $ 1,042 Total revenues - - 1,042 1,042
EXPENDITURES:

Current:

Community development - - 15,197 (15,197)
Total expenditures - - 15,197 (15,197)

REVENUES OVER (UNDER)
EXPENDITURES - - (14,155) (14,155)
OTHER FINANCING SOURCES (USES):

Transfers in - - 4,501 4,501
Total other financing sources (uses) - - 4,501 4,501
Net change in fund balances $ - $ - (9,654) (9,654) $
FUND BALANCES:

Beginning of year 94,221
End of year $ 84,567
Budget Amounts
168

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City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Aspenwood - Maintenance District Special Revenue Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments $ - - $ 1,251 $ $ 1,251 Total revenues - - 1,251 1,251
EXPENDITURES:

Current:

Community development - - 10,049 (10,049)
Total expenditures - - 10,049 (10,049)

REVENUES OVER (UNDER)
EXPENDITURES - - (8,798) (8,798)
OTHER FINANCING SOURCES (USES):

Transfers in - -387 387
Total other financing sources (uses) - -387 387
Net change in fund balances $ - $ - (8,411) (8,411) $
FUND BALANCES:

Beginning of year 112,416
End of year $ 104,005
Budget Amounts
169

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City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Applegate Ranch - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 3,944 $ $ 3,944
Fines, forfeitures and assessments - -312 312
Total revenues - - 4,256 4,256
EXPENDITURES:

Current:

Community development - - 9,858 (9,858)
Total expenditures - - 9,858 (9,858)

REVENUES OVER (UNDER)
EXPENDITURES - - (5,602) (5,602)
OTHER FINANCING SOURCES (USES):

Transfers in - -537 537
Total other financing sources (uses) - -537 537
Net change in fund balances $ - $ - (5,065) (5,065) $
FUND BALANCES:

Beginning of year 29,353
End of year $ 24,288
Budget Amounts
170

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City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Reserve - Maintenance District Special Revenue Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments $ - - $ 145 $ $ 145
Total revenues - -145 145
EXPENDITURES:

Current:

Community development - -155 (155)
Total expenditures - -155 (155)

REVENUES OVER (UNDER)
EXPENDITURES - - (10) (10)
OTHER FINANCING SOURCES (USES):

Transfers in 136,775 136,775 127 (136,648)
Total other financing sources (uses) 136,775 136,775 127 (136,648) Net change in fund balances $ 136,775 $ 136,775 117 (136,658) $ FUND BALANCES:

Beginning of year 12,986
End of year $ 13,103
Budget Amounts
171

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City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CFD Districts - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 627,152 $ $ 627,152
Fines, forfeitures and assessments 100 100 104 4
Total revenues 100 100 627,256 627,156
EXPENDITURES:

Current:

Public safety - - 32 (32)
Community development 697,032 697,032 588,272 108,760
Total expenditures 697,032 697,032 588,304 108,728
Net change in fund balances $ (696,932) $ (696,932) 38,952 735,884 $ FUND BALANCES:

Beginning of year 71,063
End of year $ 110,015
Budget Amounts
172

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City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Simon Annexation Lighting District - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments $ - - $ 137 $ $ 137
Total revenues - -137 137
EXPENDITURES:

Current:

Community development - - 28 (28)
Total expenditures - - 28 (28)

REVENUES OVER (UNDER)
EXPENDITURES - -109 109
OTHER FINANCING SOURCES (USES):

Transfers in - - 1,045 1,045
Total other financing sources (uses) - - 1,045 1,045
Net change in fund balances $ - $ - 1,154 $ 1,154
FUND BALANCES:

Beginning of year 12,574
End of year $ 13,728
Budget Amounts
173

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City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Simon Annexation Landscaping District - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments $ - - $ 70 $ $ 70
Total revenues - - 70 70
EXPENDITURES:

Current:

Community development - - 28 (28)
Total expenditures - - 28 (28)

REVENUES OVER (UNDER)
EXPENDITURES - - 42 42
OTHER FINANCING SOURCES (USES):

Transfers in - -44
Total other financing sources (uses) - -44
Net change in fund balances $ - $ - 46 $ 46
FUND BALANCES:

Beginning of year 6,229
End of year $ 6,275
Budget Amounts
174

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City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Juniper Meadows 2 Lighting District - Maintenance District Special Revenue Fund For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes - $ - $ 2,338 $ $ 2,338
Fines, forfeitures and assessments - -118 118
Total revenues - - 2,456 2,456
EXPENDITURES:

Current:

Community development - -198 (198)
Total expenditures - -198 (198)

REVENUES OVER (UNDER)
EXPENDITURES - - 2,258 2,258
OTHER FINANCING SOURCES (USES):

Transfers in - - 2,749 2,749
Total other financing sources (uses) - - 2,749 2,749
Net change in fund balances $ - $ - 5,007 $ 5,007
FUND BALANCES:

Beginning of year 11,569
End of year $ 16,576
Budget Amounts
175

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City of Atwater
Combining Statement of Net Position
Internal Service Funds
June 30, 2023
Building Employee Risk Information
Maintenance Benefits Management Technology Totals
ASSETS
Current Assets:

Cash and investments 789,381 $ 848,171 $ 1,249,393 $ 404,664 $ $ 3,291,609 Receivables:

Interest 2,639 3,471 3,582 1,772 11,464
Other 16,000 3,413 - - 19,413
Prepaid expenses 5,425 - 76,934 - 82,359
Total current assets 808,020 860,480 1,252,975 483,370 3,404,845 Noncurrent:

Capital assets:

Depreciable 2,042,857 103,094 - 601,348 2,747,299
Less accumulated depreciation (1,309,607) (41,804) - (577,252) (1,928,663) Net capital assets 733,250 61,290 - 24,096 818,636
Total noncurrent assets 733,250 61,290 - 24,096 818,636 Total assets 1,541,270 860,480 1,314,265 507,466 4,223,481

LIABILITIES
Current liabilities:

Accounts payable 72,047 38,178 284,395 35,708 430,328
Accrued payroll 7,499 - 1,991 - 9,490
Compensated absences - current 2,778 - - - 2,778
Total current liabilities 82,324 38,178 284,395 37,699 442,596 Noncurrent liabilities:

Compensated absences 17,527 - 1,325 - 18,852
Total noncurrent liabilities 17,527 - 1,325 - 18,852
Total liabilities 99,851 38,178 284,395 39,024 461,448

NET POSITION
Net investment in capital assets 733,250 61,290 - 24,096 818,636 Restricted for capital projects - - - - -
Unrestricted 708,169 822,302 968,580 444,346 2,943,397
Total net position $ 822,302 1,441,419 $ $ 468,442 1,029,870 $ $ 3,762,033 177

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City of Atwater
Combining Statement of Revenues, Expenditures and Changes in Net Position Internal Service Funds
For the year ended June 30, 2023
Building Employee Risk Information
Maintenance Benefits Management Technology Totals
OPERATING REVENUES:

Interdepartmental charges $ 743,330 1,485,563 $ 1,723,853 $ 483,098 $ 4,435,844 $ Other operating revenue 3,549 61,214 17,773 936 83,472
Total operating revenues 1,489,112 804,544 1,741,626 484,034 4,519,316 OPERATING EXPENSES:

Salaries and benefits 340,817 100,000 - 72,391 513,208
Contractual services 228,082 5,428 75,770 194,059 503,339 Materials and supplies 5,557 - - - 5,557
Repairs and maintenance 655,273 - - - 655,273
Utilities 149,405 - - - 149,405
Insurance - 776,580 1,608,586 - 2,385,166
Other operating costs (15,998) - 880 293,763 278,645
Depreciation 89,037 - 3,142 60,566 152,745
Total operating expenses 1,452,173 882,008 1,688,378 620,779 4,643,338 Operating income (loss) 36,939 (77,464) 53,248 (136,745) (124,022) NONOPERATING REVENUES (EXPENSES):

Intergovernmental revenues (expenses) (1,660) - - - (1,660) Interest revenue 8,646 8,870 7,009 5,490 30,015
Total nonoperating revenues (expenses) 6,986 8,870 7,009 5,490 28,355 Income before contributions and transfers 43,925 (68,594) 60,257 (131,255) (95,667) CONTRIBUTIONS AND TRANSFERS:

Transfers in 100,000 200,000 - - 300,000
Transfers out - (100,000) - - (100,000)
Total contributions and transfers 100,000 100,000 - - 200,000 Change in net position 143,925 31,406 60,257 (131,255) 104,333 NET POSITION:

Beginning of year, as restated 1,297,494 790,896 969,613 599,697 3,657,700 End of year $8 1,441,419 $ 22,302 $4 1,029,870 $ 68,442 $ 3,762,033 178

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City of Atwater
Statement of Cash Flows
Internal Service Funds
For the year ended June 30, 2023
Building Employee Risk Information
Maintenance Benefits Management Technology Totals
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from customers and users 1,475,195 $ 800,978 $ 1,738,857 $ 477,306 $ 4,492,336 $ Cash paid to suppliers for goods and services (1,044,821) (754,900) (1,424,059) (476,353) (3,700,133) Cash paid to employees for services (319,306) (100,000) - (69,075) (488,381) Net cash provided by (used in) operating activities (53,922) 111,068 314,798 (68,122) 303,822 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Cash transfers in 100,000 200,000 - - 300,000
Cash transfers out (100,000) - - (100,000)
Subsidy from grants (1,660) - - (1,660) -
Net cash provided by (used in)
noncapital financing activities 98,340 100,000 - 198,340 - CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Purchase of capital assets (62,267) - - (62,265) 2
Net cash provided by (used in)
capital and related financing activities - (62,267) - (62,265) 2 CASH FLOWS FROM INVESTING ACTIVITIES:

Interest received 8,646 8,870 7,009 5,490 30,015
Net cash provided by (used in) investing activities 8,646 8,870 7,009 5,490 30,015 Net cash flows 155,787 54,948 321,807 (62,630) 469,912
CASH AND INVESTMENTS - Beginning of year 633,594 793,223 927,586 467,294 2,821,697 CASH AND INVESTMENTS - End of year $ 789,381 $ 848,171 $ 404,664 1,249,393 $ $ 3,291,609

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

Operating income (loss) $ 36,939 $ (77,464) $ 53,248 $ (136,745) $ (124,022) Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:

Depreciation 89,037 3,142 - 60,566 152,745
(Increase) decrease in accounts receivable (14,031) (2,838) (2,769) (1,330) (20,968) (Increase) decrease in prepaid expense 114 (728) (5,398) - (6,012) Increase (decrease) in accounts payable (6,504) 27,108 261,177 11,469 293,250 Increase (decrease) in accrued payroll 1,208 - 1,991 - 3,199 Increase (decrease) in compensated absences 4,305 - 1,325 - 5,630 Net cash provided by (used in) operating activities $ 111,068 $ (53,922) $ 314,798 $ (68,122) $ 303,822 179

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City of Atwater
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2023
Section 125 Community Total
Section 125 Dependent Facility District Custodial
Medical Care No.1 Funds
ASSETS
Cash and investments held for others, restricted $ - 1,943 $ 130,820 $ $ 132,763 Interest receivables - - 580 580
Total assets 1,943 - 131,400 133,343

LIABILITIES
Other Liabilities - 1,943 - 1,943
Total liabilities 1,943 - - 1,943

NET POSITION
Restricted for
Bondholders - - 131,400 131,400
Total net position $ - $ 131,400 - $ $ 131,400
181

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City of Atwater
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the year ended June 30, 2023
Section 125 Community Total
Section 125 Dependent Facility District Custodial
Medical Care No.1 Funds

ADDITIONS
Interest income $ - - $ 1,460 $ $ 1,460
Total additions - - 1,460 1,460

DELETIONS
Urban Development and Housing - -40 40
Total deletions - - 40 40
Changes in net position - -1,420 1,420

NET POSITION
Beginning of the year - 129,980 - 129,980
End of year $ - $ 131,400 - $ $ 131,400
182

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City of Atwater
Schedule of Debt Service Coverage
June 30, 2023 and 2022
2023 2022
Service charges $ 11,386,274 11,841,868 $
Connection fees 69,154 335,813
Total service charges 11,911,022 11,722,087
Investment income 311,490 49,714
Other income 53,658 12,878
Total miscellaneous revenue 365,148 62,592
Total Revenue 12,276,170 11,784,679
Personnel costs 1,441,015 1,074,520
Supplies (1) 156,415 131,290
Professional Services (2) 1,043,963 1,021,051
Wastewater Treatment Plant Mgmt. Service (3) 2,373,761 2,202,241 Other Charges (1), (4) 495,485 516,299
Total Operations and Maintenance 5,510,639 4,945,401
Net Revenue Available For Debt Service $ 6,765,531 $ 6,839,278 Debt service:
2017A Wastewater Revenue Refunding Bonds $ 3,309,337 3,316,088 $ 2018A Wastewater Revenue Refunding Bonds 1,140,369 1,140,769 Total debt service 4,456,45 $ 7 $ 4,450,106
Net Revenue After Debt Service
Calculated coverage 1.52 1.54
Meets covenant restrictions Yes Yes
Notes:
(1) Includes Entries for Both Sewer Enterprise Fund and Wastewater Treatment Plant. Capital Expenses are funded by transfers from the Sewer Enterprise Capital Fund
(2) Includes Communications, Utilities, Memberships, Subscriptions, Travel, Conference, Meetings, Training, Rents, Leases and Miscellaneous (3) Paid to Private Operator
(4) Includes Equipment, Streets, Water, Parks and Building Maintenance The City has covenanted in the Installment Sale Agreement, to the extent permitted by law, to fix, prescribe and collect rates and charges for the Wastewater System, respectively, which will be at least sufficient to yield "Net Revenues" equal to 120% of debt service (including the Installment Payments and debt service on other Parity Debt) coming due and payable during such Fiscal Year.
183

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CITY COUNCIL

AGENDA REPORT

MEETING
DATE:

August 26, 2024
TO: Mayor and City Council
FROM: Greg Thompson, Deputy City Manager/Community Development Director

PREPARED
BY:

Kayla Rashad, Administrative Assistant
SUBJECT: Resolution Adopting an Initial Study and Mitigated Negative Declaration in Accordance with the California Environmental Quality Act (CEQA) for the Project; and Approve a Tentative Parcel Map, General Plan Amendment, Variance and Site Plan; and Adoption of an Ordinance Approving Zone Change No. 23-19- 0100 to Change the Zoning Designation from Residential Estate (R-E) to High Density Residential (R-3) for the Property Located on the Northwest Corner of Sunset Drive and Everett Street, Atwater (APN 056-540-004) (Deputy City Manager/Community Development Director Thompson)

RECOMMENDED COUNCIL ACTION
Open the public hearing and receive any testimony given; and Close the public hearing; and
Motion to adopt Resolution No. 3477-24 adopting an Initial Study and Mitigated Negative Declaration in accordance with the California Environmental Quality Act (CEQA) for a residential, multi-family project; and approve a Tentative Parcel Map, General Plan Amendment, Variance and Site Plan, located on the Northwest corner of Sunset Drive and Everett Street, Atwater (APN 056-540-004); and Motion to Adopt Ordinance No. CS 1068 approving Zone Change No. 23-19-0100 to change the zoning designation from Residential Estate (R-E) to High Density Residential (R-3) for the property located at the Northwest Corner of Sunset Drive and Everett Street, Atwater (APN 056-540-004); or
Motion to approve staff's recommendation as presented.

I. BACKGROUND/ANALYSIS:

CITY COUNCIL
Mike Nelson, Mayor
Danny Ambriz Tyler Button
John Cale Brian Raymond

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Agenda Report - Resolution Adopting an Initial Study and Mitigated Negative Declaration in Accordance with the California Environmental Quality Act (CEQA) for the Project; and Approve a Tentative Parcel Map, General Plan Amendment, Variance and Site Plan; and Adoption of an Ordinance Approving Zone Change No. 23-19-0100 to Change the Zoning Designation from Residential Estate (R-E) to High Density Residential (R-3) for the Property Located on the Northwest Corner of Sunset Drive and Everett Street, Atwater (APN 056-540-004) (Deputy City Manager/Community Development Director Thompson) Page 2

1. BACKGROUND:

The project site was annexed in 2009 with a pre-zone of Residential Estate (R-E), Single-Family Residential. At that time, the purpose of the annexation was to provide land for the construction of a school that would accommodate 459 children from grades 9-12 and a church.

On May 29, 2009 the City of Atwater adopted the Residential Estate (R-E) pre-zoning district for the annexation area. The pre-zoning designation corresponded to the Atwater General Plan map designation of Very Low Density Residential.

The site was originally included in the Atwater Sphere of Influence in 1984. LAFCo had approved an out of boundary service annexation on December 11, 2008 in order to provide water and sewer services to the proposed school site.

In 2009, the City of Atwater processed a vesting tentative parcel map to divide the tenacre school site from the six acre church site along with a conditional use permit to allow for the construction of a church within the Residential Estate (R-E) zone district.

The current proposal includes an approval of a Tentative Parcel Map to divide the existing 1.13 acre property into three parcels including one 0.35 acre parcel, one 0.36 acre parcel and one 0.42 acre parcel, a General Plan Amendment from Very Low Density Residential (VLDR) to High Density Residential (HDR), a Variance to allow a reduction in the rear yard setback from fifteen feet to ten feet, a Site Plan Review, and a rezone from Residential Estate (R-E) to High Density Residential (R-3). If approved, these entitlements would allow for the development of a two story, 25-unit apartment complex including 38 parking stalls, two bio retention areas for storm water, sidewalks, trash enclosures and the necessary landscaping and lighting required for such a development.

After the first reading of the zone change at the August 12, 2024 City Council meeting, staff met with the applicant on August 19, 2024 to review and consider revised conditions of approval for the project. A redline version and a clean version of the new conditions of approval are contained within the attached resolution.

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1. ANALYSIS:

Site Location and Description:

The project site is located on the northwest corner of Sunset Drive and Everett Street. It is approximately 0.50 miles south of SR 99 and immediately adjacent to the Atwater Valley Community School to the north. The project site is currently shown as the following Assessor’s Parcel Numbers (APN): 056-540-004.

The site consists of two (2) parcels and is currently zoned as Residential Estate (R-E) with a General Plan land use designation of Very Low Density Residential (VLDR). The entire project site is presently undeveloped and does not include any structures. The primary access to the proposed development will be off Everett Street, with a secondary access point proposed for Matthew Drive along the north side of the development.

The request for the variance (to allow a reduction in the rear yard setback from fifteen feet to ten feet) is due to the geometry of Everett Street and the front yard setback that

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affects building 2 in the southeast and northeast building corners. The balance between the property lines (to achieve a 15’ front yard setback) at the return of Everett Street and Matthew Street and the property line curvature at Everett Street require the building to be pushed west approximately 5 feet from the tangent property line along the northern alignment of Everett Street.

Zoning Consistency:

The project requires a Zone Change that would re-designate the project site from Residential Estate (R-E) to High Density Residential. This amendment would be consistent with assisting local and systematic population growth, ensure compatibility with surrounding uses and provide consistency with the goals and policies of the General Plan.

The proposed General Plan Amendment to High Density Residential would allow for the creation of a multifamily residential development. This district allows for a density range of 25 dwelling units per acre. As the project proposes to stay within the allowable range, the project would be consistent with the proposed amendment.

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General Plan Consistency:

The General Plan land use designation is Very Low Density Residential (VLDR) for the site. The uses listed for this designation include single family residences and residential accessory uses, churches, schools, parks, community care facilities, and necessary public utility and safety facilities. The applicant is proposing an amendment to the General Plan to allow High Density Residential which allows for multi-family units such as apartments, and/or condominiums up to four stories in height, Public Facilities and Community Infrastructure.

Goal CIRC 5 states to provide sufficient parking for all residential developments including on- or off-street parking. Policy CIRC-5.2 states to require all new developments provide sufficient parking to meet the standards of the City’s Zoning Code. The project intends to include off-street parking for each residential unit with driveways.

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Policy CIRC-8.1 states to require new public and private development and infrastructure projects to include sidewalks or on-site pedestrian features. The proposed multi-family residential development includes existing sidewalks that surround the property.

Housing Element Consistency:

The project is determined to be in conformance with the City’s Housing Element Update which was adopted as part of the City’s General Plan in May of 2017; supplemented and certified by the State in 2019. This element sets goals and priorities of community housing needs based on the Regional Housing Needs Assessment (RHNA). Goal H-1 states to provide suitable and adequate sites for residential development. This site is suitable for this use and has been previously designated for residential uses. The project is to be developed into a multi-family residential development.

Furthermore, Program H-1. a. relates to the vacant and non-vacant underutilized and site inventory program. This program did not identify the project site as “Vacant or Underutilized” but the project now being proposed would rezone the site to a highdensity multi-family residential district that could contribute to future RHNA numbers for the City of Atwater.

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Goal H-2 of the City’s Housing Element states to accommodate a range of housing options by type, size, and other options. The project proposes to include multi-family residential lots and, through a General Plan Amendment, a multifamily development.

Allowing the amendment to a higher density will increase local housing options.

Subdivision Map Act:

Based upon the review of the project and the conditions set forth in the resolution, the project complies with all applicable provisions of the Subdivision Map Act (Section 66411 of the California Government Code), in addition to the Title 16 of the Atwater Municipal Code pertaining to subdivisions.

Surrounding Uses:

The existing land uses to the east and west are single-family residential. To the immediate south of the location is currently under agricultural operation with residential uses. The existing land use to the north is the Atwater Valley Community School. The proposed use of multifamily residential would be compatible with the uses described within the surrounding areas.

Conclusion:

Since the use conforms to the requirements and the intent of the Municipal Code, the Atwater General Plan and other provisions, as set forth above, that any additional conditions stipulated by the Planning Division as deemed necessary in the public interest will be met (as set forth on the resolution), and that such use will not, under any circumstances of the particular case in this particular location, constitute a nuisance or be detrimental to the public welfare of the community, the Planning Commission may recommend City Council approve the Tentative Parcel Map, General Plan Amendment, Zone Change, Variance and Site Plan Review.

The first reading of Ordinance No. CS 1068 approving Zone Change No. 23-19-0100 to change the zoning designation from Residential Estate (R-E) to High Density Residential (R-3) for the property located at the Northwest Corner of Sunset Drive and Everett Street, Atwater (APN 056-540-004) was presented at the regularly scheduled City Council meeting of August 12, 2024. This is the second reading and adoption.

II. FISCAL IMPACTS:

This item would not have any significant negative fiscal impacts. This item has been reviewed by the Finance Department.

III. LEGAL REVIEW:

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This item has been reviewed by the City Attorney’s Office.

IV. EXISTING POLICY:

Atwater Municipal Code 17.24 establishes the high-density residential requirements for the R-3-1.5 designation, allowing single-family dwellings, duplexes, and multi-family structures.

V. ALTERNATIVES:

N/A
VI. INTERDEPARTMENTAL COORDINATION:

An interdepartmental routing sheet was sent to all required departments and affected agencies for review and their comments and conditions have been incorporated.

VII. PUBLIC PARTICIPATION:

The public hearing was adequately noticed and advertised for the regularly scheduled City Council hearing.

VIII. ENVIRONMENTAL REVIEW:

Pursuant to the California Environmental Quality Act (CEQA), an Initial Study and Mitigated Negative Declaration (IS/MND) was prepared for this project under section 15073 and its findings were made public and available for a 30-day public comment period beginning on May 8, 2024. The public comment period closed on June 7, 2024.

The City’s intent to adopt an Initial Study and Mitigated Negative Declaration was made known under section 15070.

Furthermore, no new change in the surrounding area has occurred that would contribute to findings that would be considered significant or represent a major change to the physical environment.

IX. STEPS FOLLOWING APPROVAL:

Following approval of this Resolution from the City Council, staff will file a Notice of Determination with the Merced County Clerk’s Office within five (5) working days of the adoption of this Resolution.

Submitted by:

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Greg Thompson, Deputy City Manager/Community Development Director Approved by:

Chris Hoem, City Manager
Attachments:

1. Resolution Sunset Project- REDLINE

2. Resolution Sunset Project- Clean

3. ZOTA Sunset

4. Public Review Draft ISMND_7212 Sunset Drive Apartments

5. Signed Application

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CITY COUNCIL
OF THE

CITY OF ATWATER

RESOLUTION NO. XXXX-24

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF ATWATER TO ADOPTING AN INITIAL STUDY AND

MITIGATED NEGATIVE DECLARATION (IS/MND) IN

ACCORDANCE WITH CALIFORNIA ENVIRONMENTAL
QUALITY ACT (CEQA) FOR THE PROJECT; AND

APPROVE A TENTATIVE PARCEL MAP, GENERAL

PLAN AMENDMENT, VARIANCE AND SITE PLAN

LOCATED ON THE NORTHWEST CORNER OF

SUNSET DRIVE AND MATTHEW DRIVE, ATWATER
(APN 056-540-004)
WHEREAS, the Planning Commission of the City of Atwater reviewed Zone Change No. 23- 19-0100, General Plan Amendment No. 23-19-0200, Tentative Parcel Map No. 23-19-0300, Variance No. 23-19-0400 and Site Plan No. 23-19-0500, requesting development of a 25- unit multi-family residential development that consists of three (3) residential buildings, 38 parking stalls, two (2) bioretention areas, and associated improvements. The apartment buildings are 8,140 sf., 7,260 sf., and 7,260 sf., with 9 units, 8 units, and 8 units; and, WHEREAS, said application was reviewed by the Planning Commission of the City of Atwater on July 17, 2024; and,
WHEREAS, the environmental assessment under the provisions of the California Environmental Quality Act (CEQA) for this project resulted in the filing of a Notice of Intent to adopt a Mitigated Negative Declaration with mitigated measures being incorporated into the project; and,
WHEREAS, the site can accommodate the proposed use and not have a detrimental effect on the health, safety, and welfare of the neighborhood nor have any adverse effect on the community; and,
WHEREAS, the City Council finds that the following findings can be made for the Initial Study and Mitigated Negative Declaration (IS/MND), General Plan Amendment No. 23-19-

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Resolution No. XXXX-24 Page 2
0200, Tentative Parcel Map No. 23-19-0300, Variance No. 23-19-0400 and Site Plan No. 23-19-0500:

1. That this application proposes to construct a multi-family residential development.

2. That the site is located in a Residential Estate (R-E) Zone District and is consistent with the purpose and intent of said district.

3. That this site is designated by the Atwater General Plan as Very Low Density Residential.

4. That the project has prepared an Initial Study and Mitigated Negative Declaration submitted to the State Clearinghouse for thirty (30) day public review as required under Section 15073.

5. That the public hearing for this application has been adequately noticed and advertised.

6. That the project, with the conditions herein, would not have a detrimental effect on the healthy, safety, and welfare of the neighborhood or have any adverse effects on the community.

NOW THEREFORE BE IT RESOLVED, that the City Council of the City of Atwater does hereby adopt an Initial Study and Mitigated Negative Declaration; and approve, General Plan Amendment No. 23-19-0200, Tentative Parcel Map No. 23-19-0300, Variance No. 23- 19-0400 and Site Plan No. 23-19-0500 subject to the following conditions:

ENGINEERING
1) Any right of way or easement acquisitions necessary to implement any portion of this map, and/or site development plan, including public improvements, shall be obtained by the developer at its sole expense prior to the City's consideration of the final map which encompasses the particular improvement. The developer shall notify the City in writing no more than 120 days and no less than 60 days in advance of filing the final map related to the acquisition if City assistance is needed to complete the acquisition pursuant to Government Code Section 66462.5. Funds in an amount of 100% of the estimated acquisition costs shall be deposited with the City to cover appraisal, right of way agent, and legal fees and costs incurred to secure the necessary property.
2) Notwithstanding any grading/elevations that are shown on the tentative map, or the provisions of the City of Atwater Municipal Code, approval of this tentative map does not authorize the issuance of any grading permits. 3) The developer shall provide and show on the final map and all necessary easements for access, streets, alleys, sewer and water facilities, utilities and drainage facilities, irrigation facilities and other facilities as requested by the City. Utility easements shall

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Resolution No. XXXX-24 Page 3
be a minimum of a clear fifteen feet (15') for one utility and a clear twenty feet (20') for two or more utilities or as specified by basic engineering design guidelines.

Easements shall not be split between property lines unless determined otherwise by the City Engineer. The easement widths identified are minimums and in certain circumstances, additional easement widths may be required as determined by the City Engineer.
4) The subdivider shall submit plans and specifications for improvements of all public and private street rights-of-way, drainage easements, culverts, drainage structures and drainage facilities to the Community Development Department for approval by the City Engineer.
5) The final map and all related documents shall comply with all regulations and requirements of the Atwater Municipal Code.
6) The developer shall pay all applicable processing fees, permit fees, City development fees, fire fees, school fees, drainage fees and other public entity fees in effect at the time of the issuance of the applicable permit. 7) The subdivider shall submit a building permit which shall include grading plans, a permit application, and plan check and inspection fees and deposits to the Community Development Department. Grading plans shall be approved prior to or concurrently with the approval of the Improvement Plans. 8) Final parcel maps shall be in substantial conformance to the approved tentative parcel map and must be submitted, in English units, to the City Engineering Division for review and approval. Maps shall be prepared, wet signed and sealed by a civil engineer or land surveyor registered in the State of California and licensed to prepare final maps.
9) All subsequent maps shall plot dedication and/or the relinquishment of all affected utility easements.
10) If applicable, all beneficiaries of record are to sign a consent statement to record with the Final Map.
11) The CC&R’s (Covenants, Conditions and Restrictions) for the project shall contain appropriate provisions for joint maintenance of any infrastructure, roadways, utilities, landscaping and irrigation as determined necessary by the City Engineer. 12) Matthew Street and Everett Street shall be improved to have 60’ right-of-way and Sunset Drive shall have 80’ of Right-of-way, as stated in the City of Atwater Municipal Code, Title 16.12.030-050.

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Resolution No. XXXX-24 Page 4
13) CC&Rs for the project shall contain appropriate provisions for joint maintenance of any infrastructure, roadways, parking facilities, utilities, landscaping, and irrigation as determined necessary by the City Engineer.
14)12) The developer shall comply with Government Code Section 66436(a)(3) before approval of each final map and shall provide "no objection" letters from the public entity or utility to the satisfaction of the City Engineer. 15) The Final Map shall include the entire area shown on the Tentative Map and shall not be filed as units or groups of units.
16)13) The Developer shall provide joint trenching for telephone, gas, electric, and cable TV service for every parcel in a combined utility plan submitted with the Building Permit.
17) All existing overhead utilities on-site shall be undergrounded. 18)14) Meters, hydrants, poles, etc. shall be located clear of the sidewalk and driveways or as determined by the City Engineer. Final locations and the number of such facilities shall be determined at the time the improvement plans are reviewed. 19)15) All improvements, public and private, shall be designed and constructed in accordance with the most recent edition of the City of Atwater Improvement Plans and Specifications (to be supplemented by the Current Caltrans Standard Plans and Specifications when necessary), all applicable federal, state, and local ordinances, standards, and requirements. Should a conflict arise, the governing specification shall be determined by the City Engineer.
20)16) All public improvements proposed by the developer or required through these conditions of approval shall be completed and accepted by the City in compliance with the time schedule set forth in the conditions of approval; if no time schedule is provided, then no later than recordation of the parcel map. The developer may apply to the City for a Subdivision Improvement Agreement or Deferred Improvement Agreement in order to postpone completion of the public improvements. In any event, the City shall require the developer to guarantee the performance of the improvements and payment of labor and materials by furnishing security in a form acceptable to the City. Any such agreement shall include the required improvements to be constructed along the project boundaries, including, but not limited to, curb, gutter, sidewalk, street paving, street lighting, storm drain, water, sewer, and

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Resolution No. XXXX-24 Page 5
landscaping. These improvements shall be at the developer's expense and constructed when deemed necessary by the City.
21)17) In addition to otherwise applicable development fees, if the subject property is located within an existing or a proposed Benefit District, the developer shall pay the Benefit District fee as set forth in the Engineer’s Report for the applicable Benefit District. Fees shall be charged and paid at the time of building permit issuance. The fee may be adjusted over time by an amount equal to the annual rate of inflation set forth in the Engineering News Record Construction Cost Index. 22)18) It is the responsibility of the applicant or developer to check with each agency for requirements that may pertain to their project.
23)19) The applicant shall negotiate school mitigation with the appropriate School District before issuance of building permit. Applicant shall present evidence of School District compliance to the City of Atwater.
24) The project shall annex into a Community Facilities District for the on-going Public Services operations including Fire and Police services. 25) The project shall annex into a Lighting and Landscaping District for the on-going maintenance of project lighting, open space areas and any proposed common landscape areas such as parks, landscape medians and parkway strips. 26)20) An encroachment permit shall be required for any construction to be done in the public right of way, in easements, or on lands to be dedicated to the City of Atwater upon completion of the improvements. The encroachment permit shall be obtained prior to the start of said work. The permit fees shall be determined per the current adopted Miscellaneous Fee Schedule.
27)21) Where the finished grade of the property is in excess of twelve inches (12") higher or lower than the abutting property or adjacent lots, a retaining wall or other suitable solution acceptable to the City Engineer shall be required, and any fence or wall shall be measured from the top of grade on the higher side of the retaining wall or slope. Retaining walls shall be shown on grading plans, shall be structurally engineered if over four (4) feet in height (from base of foundation to top of wall), including surcharge, and will require a separate building permit. 28)22) The developer shall coordinate all grading and improvements with adjacent property owners to the satisfaction of the City if required due to an encroachment.

Any grading or drainage onto adjacent properties shall require written approval of those property owners affected, with said approval provided to the City Engineer.

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29)23) Any existing damage or damage incurred during construction to the roadway, curb, gutter and/or sidewalk shall be repaired and/or replaced to the approval of the City Engineer.
30)24) For the proposed on-site improvements and off-site improvements, the developer shall cause Improvement Plans to be prepared. The plans shall be prepared by a Licensed Civil Engineer or under his/her direction. The plans shall be prepared on 24" X 36" plan sheets and to a reasonable scale. The plans shall be in a format to be approved by the City Engineer and shall show all of the proposed grading and on-site and off-site improvements for the proposed development. The title of the plan shall be shown at the top of Sheet No. 1. Sheets shall be numbered in consecutive order. An index showing the sheets contained within and as a part of the Site Improvement Plan shall be shown on Sheet 1.
31)25) Prior to final acceptance, the developer shall provide the City with copies of the "as-built" site and off-site improvements on 4 mil minimum translucent mylar and provide the construction and infrastructure drawings in an AutoCAD compatible format. The mylar set shall include all construction changes. 32)26) The developer shall install a reduced pressure principle backflow device for potable water and an approved backflow device for irrigation water. Each Parcel shall be served by an individual water connection, each connection shall utilize a water manifold to serve individual water service meters. Each unit shall be served by an individual water service. Individual water services provided shall be provided for potable and landscape purposes, of adequate size for the development. All services shall be metered, a Sensus “Flex-Net” radio read meter shall be used. 33)27) The developer to provide water demand analysis report and calculations for the proposed development and defined on a per lot basis; shall include potable, irrigation and fire demand flows.
34)28) All water trenches or excavations shall be excavated, backfilled, and compacted in accordance with applicable City Standards and conditions for paving included within this resolution.
35)29) The applicant shall abandon and remove from the site any existing irrigation lines and other structures found. Lines shall be plugged at the property line with concrete.

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Resolution No. XXXX-24 Page 7
36)30) Any water wells found during construction shall be destroyed and/or demolished in accordance with approved City Standards, requirements, and/or permits.
37)31) Site must have onsite detention of storm water. When developed, storm water from this project will discharge to the Parreira Drain, a facility identified within the Merced Irrigation District Improvement District No. 1 (MIDDID No. 1). The property owner will be required to enter into a “Storm Drainage Agreement with the MIDDID No. 1, paying an annual maintenance fee and any connection fees as established by the MIDDID No. 1 Board of Directors and as collected by MIDDID No. 1 and on the Merced County Tax Rolls. Existing flows and flows from proposed development are to be part of the storm drainage calculations for the development to be submitted to the City Engineer.
38)32) Any portion of the drainage system that conveys runoff from public streets shall be installed within a dedicated drainage easement or public street. 39)33) Hydrology and hydraulic calculations for determining the storm system design, with water surface profile and adequate field survey cross section data, shall be provided satisfactory to the City Engineer, or verification shall be provided that such calculations are not needed. Applicant shall be required to detain the 100 year 24 hr storm event.
40)34) The subdivider shall provide for a drainage system capable of handling and disposing of all surface water originating within the subdivision and all surface water that may flow onto the subdivision from adjacent lands. Said drainage system shall include any easements and structures required by the City Engineer to properly handle the drainage and shall be designed so as to prevent ponding of surface water that would create a public health hazard or nuisance.
41)35) The developer shall comply with Chapter 13.22 of the Atwater Municipal Code "Storm Water Management and Discharge Control" and with the City of Atwater Post Construction Standards Plan.
42)36) The developer shall process a Post-Construction Stormwater BMP Operation and Maintenance Plan for review and approval to the satisfaction of the City Engineer.

Applicant shall comply with the provisions of the City of Atwater Post-Construction Standards Plan.
43)37) The Owner shall execute any agreements identified in the Post-Construction Standards Plan that pertain to the transfer of ownership and/or long-term

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Resolution No. XXXX-24 Page 8
maintenance of stormwater treatment or hydrograph modification BMPs to the satisfaction of the City Engineer and the Director of the Community Development Department.
44) Developer shall ensure finished pad elevations are at a minimum one foot above the 100-year (1% chance) base flood elevation as shown on the latest Federal Emergency Management Agency (FEMA) floodplain maps for Merced County, California. The developer shall be responsible for all necessary activities, applications, documentation and costs to amend floodplain maps for their development [Letter of Map Amendment Revision (LOMAR)], and for obtaining a Floodplain Permit from the Community Development Director for all projects on parcels identified in a Zone “A” on the FEMA Flood Insurance Rate Maps for the City of Atwater. Application for LOMAR shall be prepared and submitted by the developer prior to grading permit issuance or final map approval, whichever occurs first. 45)38) Detailed plans reflecting the design and construction of all public infrastructure improvements for street, sewer, water, and storm drain, both on- and off-site, shall be in conformance with the adopted Infrastructure Master Plans and as directed by the City Engineer. Developer shall have written approval from the City Engineer for any variations from the City’s Master Plans prior to any final map or plan approval.
46)39) Ensure that the site allows for the maneuverability of fire trucks refuse vehicles, and any emergency service vehicles around the entirety of the site. Proper site furnishings shall be installed to maintain proper clearance for emergency vehicular turnaround where designated on plan.
47)40) All travel lanes on the site plan shall be dimensioned to ensure proper clearance width is met (see appendix D of 2022 California Fire Code). 48)41) Fire hydrants must be provided in compliance with Fire Department specifications. A 10-foot PUE is typically required and the fire hydrant may be located in that easement if it cannot be located within the right of way. Waivers of street improvements do not waive fire hydrant requirements. 49) The project shall annex into a Community Facilities District for the on-going Public Services operations including Fire and Police services. 50)42) Where required, automatic fire sprinkler systems shall be designated and installed in compliance with NFPA (National Fire Protection Association) standards.

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Fire Department Connections (FDC’s) shall be located within 50 feet of a fire hydrant.
51)43) If required, fire hydrants shall be installed along property frontages and on-site in accordance with City of Atwater specifications. Fire hydrants shall be placed onsite in accordance with the City of Atwater Fire Department requirements; on-site placement of fire hydrants shall be reviewed and approved by the Fire Chief. All fire hydrants shall have a minimum flow of 1,500 gallons per minute. Water lines and services shall be installed in accordance with City of Atwater City Standards and specifications. Fire protection lines shall be separate from domestic service lines and shall utilize detector check meter installations.
52)44) The grade of the fire apparatus access road shall be within the limits established by the code official based on fire apparatus. (Shall not exceed 10 percent.)
53)45) Fire apparatus access roads shall be designed and maintained to support the imposed loads of fire apparatus (75,000 pounds) and shall be surfaced so as to provide all-weather driving capabilities.
54)46) Where applicable, NO PARKING – FIRE LANE signage and/or marking(s) shall be provided for fire apparatus access roads to identify such roads or prohibit the obstruction thereof.
55)47) Each parcel shall be served by an individual sanitary sewer lateral. 56)48) The developer is to provide sewer loading calculations and report for the development.
57)49) Any septic systems found during construction shall be destroyed in accordance with approved Merced County Environmental Health requirements. 58)50) The developer shall properly abandon or relocate all utilities as necessary or required.
59)51) The developer shall comply with the requirements of all public utility companies.
60)52) All underground utilities shall be installed in conformance with existing City policy including without limitation the City of Atwater Subdivision and Zoning Ordinances.

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10 61)53) The installation (if required) of all gas, electric, sewer, and water lines and any other below-surface utilities is to take place before the installation of any concrete curbs, gutter, sidewalks, and the surfacing of streets. 62)54) The developer shall install off-street improvements determined necessary by the City Engineer to provide safe traffic conditions.
63)55) Applicant shall comply with all requirements of the San Joaquin Valley Air Pollution Control District (SJVAPCD).
64)56) The project shall be in compliance with the most recent Americans with Disabilities Act (ADA) regulations.
65)57) Sight distance requirements at all street intersections shall conform to City Standards.
66)58) The applicant shall submit a geotechnical report together with improvement plans to the City Engineer for review and approval. The report shall include the information and be in the form as required by the City Engineer and all applicable codes.
67)59) Developer shall submit three (s) sets of landscaping and irrigation plans to be reviewed and approved by the City of Atwater Public Works Division. Said plans shall be prepared by a landscape architect licensed in the State of California. All landscaped areas shall be equipped with seven-day automatic irrigation systems with battery back-up. All landscaping shall always be maintained and said maintenance shall be the responsibility of the developer. Specific landscaping for screening shall have an appearance of mature growth subject to a field check and approval by the Community Development Director prior to Certificate of Occupancy. 68)60) The developer shall plant shade trees along street frontage in accordance with the 2017 urban forest tree master plan. All landscaping areas shall be equipped with seven-day automatic irrigation systems with battery back-up. 69)61) All slope banks in excess of two (2) feet in vertical height shall be landscaped and irrigated for erosion control and to soften their appearance as follows:
one 15-gallon or larger size tree per each 150 sq. ft. of slope area, one 1- gallon or larger size shrub per each 100 sq. ft. of slope area, and appropriate ground cover 12-24 inches on-center. In addition, slope banks in excess of five (5) feet in vertical height also include one 5-gallon or larger size tree per each 250 sq. ft. of slope area.

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11 Trees and shrubs shall be planted in staggered clusters to soften and vary slope plane. Slope planting required by this condition shall include a permanent irrigation system to be installed by the developer prior to occupancy. 70)62) All planting shall be maintained in good growing condition. Such maintenance shall include, where appropriate, pruning, mowing, weeding, cleaning of debris and trash, fertilizing and regular watering. Whenever necessary, planting shall be replaced with other plant materials to ensure continued compliance with applicable landscaping requirements. Required irrigation systems shall be fully maintained in sound operating condition with heads periodically cleaned and replaced when missing to ensure continued regular watering of landscape areas, and health and vitality of landscape materials.
71)63) Final inspection for occupancy permits will not be granted until all construction and landscaping is complete in accordance with approved plans. 72)64) Prior to approval of the final map the developer shall form or annex into a street lighting and landscape maintenance district, or some alternative financing mechanism acceptable to the City, for maintenance of all streetlights and landscaping within or adjacent to the site.
73)65) The subdivider shall construct, or agree to construct, the public improvements and private road improvements shown on the improvement plans as approved by the City Engineer.
74)66) The subdivider shall construct, to the satisfaction of the Director of the Department of Public Works, a public street lighting system that complies with the following conditions:
a. All fixtures shall use an LED light source.
b. All light standards, heads, and spacing shall be per City Standards. Proposed lights of an ornamental nature shall not to exceed 16 feet in height designed to the satisfaction of the Community Development Director and shall be spaced and located to the satisfaction of the City Engineer.
c. Deposit with the City of Atwater, through the Department of Public Works, a cash deposit sufficient to:
i. Energize, maintain, and operate the street lighting system until tax revenues begin accruing from the subdivision for those purposes. ii. Pay the cost to process lighting district administration of this project. After recording of the Final Map, the subdivision shall be transferred without

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12 notice or hearing, to a City designated lighting district to operate and maintain the system.
75)67) Prior to the recordation of a subdivision map or prior to the issuance of any grading permit, whichever comes first, and if determined necessary by the City Engineer, the applicant shall record a letter of consent from the affected property owners permitting off-site grading, cross lot drainage, drainage diversions and/or unnatural concentrations. The applicant shall obtain approval of the form of the letter of consent from the City of Atwater before recordation of the letter. 76)68) The Final Map shall show the dedication of all on-site easements including:
drainage easements, on-site lighting, landscaping, trash enclosures, and access thereto, and show monumentation for such easements, as required by the City Engineer and/or Public Works Director, or verify that no easements are required.

The Final Map shall include the entire area shown on the Tentative Map and shall not be filed as units or groups of units.
77)69) Upon notification by the City of Atwater that a final map is approved for recordation, the applicant shall pay all costs associated with the transport of the map by city personnel to the Merced County Recorder’s Office. 78)70) The subdivider shall accomplish the following prior to approval of the Final Map by the City Council:
a. Provide the Department of Public Works with letters or forms approved by the Community Development Director stating that the applicable agency or agencies have provided commitment to the site for such public facilities that are required for the subdivision (including, but not necessarily limited to, water and sewer services).
b. Provide the City with a certification from each public utility and each public entity owning easements within the proposed subdivision stating that: (a) they have received from the developer a copy of the proposed map; (b) they object or do not object to the filing of the map without their signature; (c) in case of a street dedication affected by their existing easement, they will sign a ‘subordination certificate" or "joint- use certificate" on the map when required by the governing body. In addition, the subdivider shall furnish proof to the satisfaction of the City Engineer that no new encumbrances have been created

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13 that would subordinate the City's interest over areas to be dedicated for public road purposes since submittal of the Tentative Map. c. Grant to the appropriate agency, by recorded document, all required off-site easements and all on-site water main easements that serve fire hydrants, or furnish a letter from said agency that none are required.
d. Provide the Department of Public Works with evidence that any offer of dedication or grant of right-of-way shall be free of all encumbrances or subordinated at the time of recordation of the Final Map. e. If the subdivider does not have the real property rights necessary for public access or the construction of required improvements, he/she shall request the Planning Commission to direct City staff to begin eminent domain proceedings for acquisition of said property rights in accordance with all applicable City policies. The developer shall agree to pay City the full costs of eminent domain proceedings, including all easement costs. The developer shall also agree to construct required improvements within said easement.
f. Pay off all existing deficit accounts associated with processing this application to the satisfaction of the City.
79)71) The developer shall coordinate with the postmaster regarding installation of collective box units for the subdivision.

PUBLIC WORKS
80)72) The applicant to have one connection to city water main for each domestic tie in for each APN. Afterwards, the applicant can branch off to separate lines (after the sidewalk but still within the city easement) with individual meters. 81)73) Each parcel shall have a separate irrigation line FIRE
82)74) Plans shall include automatic fire sprinkler layout, fire department access roads and location of all hydrants and fire department connections (FDC).

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14 83)75) Fire prevention systems such as automatic fire sprinklers and fire alarm systems must be in accordance with CFC 2022 Section 903 and Atwater Municipal Code 8.40.010
84)76) The Fire department connections (FDC) will be within 40 feet of a fire hydrant. 85)77) Fire Apparatus access roads shall be in accordance with Appendix D of the 2022 CFC.
86)78) Required number and spacing of fire hydrants must comply with Table C102.1 of Appendix C of the 2022 CFC.
87)79) Class A-B-C Extinguishers will be provided for each story of each building or inside each unit.

PLANNING
88)80) The developer shall comply with the Residential Design Guidelines. Minor changes to the architectural style or square footage shall be reviewed and approved by the Community Development Director.
89)81) All on-site graffiti shall be the responsibility of the property owner. All graffiti shall be abated in accordance with City Graffiti Ordinances. 90)82) Project shall comply with the most current California Code of Regulations Title 24, parts 1 through 12, the most current Health and Safety Codes and the most current Fire and Life Safety Codes, all along with the California State Amendments. 91)83) The applicant shall comply with all conditions of the Merced County Division of Environmental Health, including the handling of all potentially hazardous material. 92)84) Upon any violation of sign ordinance section 17.69 of the Atwater Municipal Code (AMC), the applicant will be cited and subject to fine. 93)85) The Planning Commission shall retain the right to reconsider Zone Change No. 23-19-0100, General Plan Amendment No. 23-19-0200, Tentative Parcel Map No. 23-19- 0300, Variance No. 23-19-0400 and Site Plan No. 23-19-0500 at any time. 94)86) Site Plan shall expire in six (6) months from the day of approval if the operation has not started.

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Resolution No. XXXX-24 Page
15 95)87) The Tentative Parcel Map shall expire within one (1) year from the day of approval if the operation has not started.
96)88) All Conditions of Approval for this project shall be written by the project developer on all building permit plan check sets submitted for review and approval. These Conditions of Approval shall be on, at all times, all grading and construction plans kept on the project site. It is the responsibility of the project developer to ensure that the project contractor is aware of, and abides by, all Conditions of Approval. Prior approval from the Community Development Director must be received before any changes are constituted in site design, grading, building design, building colors or materials, etc. 97)89) This approval is dependent upon and limited to the proposals and plans contained, supporting documents submitted, presentations made to staff, Planning Commission as affirmed to by the applicant. Any variation from these plans, proposals, supporting documents, or presentations is subject to review and approval prior to implementation.
98)90) The applicant or applicant’s successor in interest shall indemnify and defend and hold harmless the City of Atwater, its agents, officers, and employees from any and all claims, actions, or proceedings against the City of Atwater, its agents, officers, and employees to attack, set aside, void, or annul any approval by the City of Atwater and its advisory agency, appeal board, or legislative body concerning this application, which action is brought within applicable statutes of limitations. The City of Atwater shall promptly notify the applicant or applicant’s successor in interest of any claim or proceedings and shall cooperate fully in the defense. If the City fails to do so, the applicant or applicant’s successor in interest shall not thereafter be responsible to defend, indemnify or hold the City harmless. This condition may be placed on any plans or other documents pertaining to this application.

The foregoing resolution is hereby adopted this 26th day of August, 2024.

AYES:

NOES:

ABSENT:

APPROVED:

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Resolution No. XXXX-24 Page
16 ______________________________

MIKE NELSON,
MAYOR
ATTEST:
____________________________________
KORY J. BILLINGS,

CITY CLERK

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CITY COUNCIL
OF THE

CITY OF ATWATER

RESOLUTION NO. XXXX-24

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF ATWATER ADOPTING AN INITIAL STUDY AND

MITIGATED NEGATIVE DECLARATION (IS/MND) IN

ACCORDANCE WITH CALIFORNIA ENVIRONMENTAL
QUALITY ACT (CEQA) FOR THE PROJECT; AND

APPROVE A TENTATIVE PARCEL MAP, GENERAL

PLAN AMENDMENT, VARIANCE AND SITE PLAN

LOCATED ON THE NORTHWEST CORNER OF

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Resolution No. XXXX-24 Page 2

1. That this application proposes to construct a multi-family residential development.

2. That the site is located in a Residential Estate (R-E) Zone District and is consistent with the purpose and intent of said district.

3. That this site is designated by the Atwater General Plan as Very Low Density Residential.

4. That the project has prepared an Initial Study and Mitigated Negative Declaration submitted to the State Clearinghouse for thirty (30) day public review as required under Section 15073.

5. That the public hearing for this application has been adequately noticed and advertised.

6. That the project, with the conditions herein, would not have a detrimental effect on the healthy, safety, and welfare of the neighborhood or have any adverse effects on the community.

NOW THEREFORE BE IT RESOLVED, that the City Council of the City of Atwater does hereby adopt an Initial Study and Mitigated Negative Declaration; and approve General Plan Amendment No. 23-19-0200, Tentative Parcel Map No. 23-19-0300, Variance No. 23- 19-0400 and Site Plan No. 23-19-0500 subject to the following conditions:

ENGINEERING
1) Any right of way or easement acquisitions necessary to implement any portion of this map, and/or site development plan, including public improvements, shall be obtained by the developer at its sole expense prior to the City's consideration of the final map which encompasses the particular improvement. The developer shall notify the City in writing no more than 120 days and no less than 60 days in advance of filing the final map related to the acquisition if City assistance is needed to complete the acquisition pursuant to Government Code Section 66462.5. Funds in an amount of 100% of the estimated acquisition costs shall be deposited with the City to cover appraisal, right of way agent, and legal fees and costs incurred to secure the necessary property.
2) Notwithstanding any grading/elevations that are shown on the tentative map, or the provisions of the City of Atwater Municipal Code, approval of this tentative map does not authorize the issuance of any grading permits.
3) The developer shall provide and show on the final map and all necessary easements for access, streets, alleys, sewer and water facilities, utilities and drainage facilities, irrigation facilities and other facilities as requested by the City. Utility easements shall be a minimum of a clear fifteen feet (15') for one utility and a clear twenty feet (20') for two or more utilities or as specified by basic engineering design guidelines.

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Resolution No. XXXX-24 Page 3
4) The subdivider shall submit plans and specifications for improvements of all public and private street rights-of-way, drainage easements, culverts, drainage structures and drainage facilities to the Community Development Department for approval by the City Engineer.
5) The final map and all related documents shall comply with all regulations and requirements of the Atwater Municipal Code.
6) The developer shall pay all applicable processing fees, permit fees, City development fees, fire fees, school fees, drainage fees and other public entity fees in effect at the time of the issuance of the applicable permit. 7) The subdivider shall submit a building permit which shall include grading plans, a permit application, and plan check and inspection fees and deposits to the Community Development Department. Grading plans shall be approved prior to or concurrently with the approval of the Improvement Plans. 8) Final parcel maps shall be in substantial conformance to the approved tentative parcel map and must be submitted, in English units, to the City Engineering Division for review and approval. Maps shall be prepared, wet signed and sealed by a civil engineer or land surveyor registered in the State of California and licensed to prepare final maps.
9) All subsequent maps shall plot dedication and/or the relinquishment of all affected utility easements.
10) If applicable, all beneficiaries of record are to sign a consent statement to record with the Final Map.
11) The CC&R’s (Covenants, Conditions and Restrictions) for the project shall contain appropriate provisions for joint maintenance of any infrastructure, roadways, utilities, landscaping and irrigation as determined necessary by the City Engineer. 12) The developer shall comply with Government Code Section 66436(a)(3) before approval of each final map and shall provide "no objection" letters from the public entity or utility to the satisfaction of the City Engineer. 13) The Developer shall provide joint trenching for telephone, gas, electric, and cable TV service for every parcel in a combined utility plan submitted with the Building Permit. 14) Meters, hydrants, poles, etc. shall be located clear of the sidewalk and driveways or as determined by the City Engineer. Final locations and the number of such facilities shall be determined at the time the improvement plans are reviewed.

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Resolution No. XXXX-24 Page 4
15) All improvements, public and private, shall be designed and constructed in accordance with the most recent edition of the City of Atwater Improvement Plans and Specifications (to be supplemented by the Current Caltrans Standard Plans and Specifications when necessary), all applicable federal, state, and local ordinances, standards, and requirements. Should a conflict arise, the governing specification shall be determined by the City Engineer.
16) All public improvements proposed by the developer or required through these conditions of approval shall be completed and accepted by the City in compliance with the time schedule set forth in the conditions of approval; if no time schedule is provided, then no later than recordation of the parcel map. The developer may apply to the City for a Subdivision Improvement Agreement or Deferred Improvement Agreement in order to postpone completion of the public improvements. In any event, the City shall require the developer to guarantee the performance of the improvements and payment of labor and materials by furnishing security in a form acceptable to the City. Any such agreement shall include the required improvements to be constructed along the project boundaries, including, but not limited to, curb, gutter, sidewalk, street paving, street lighting, storm drain, water, sewer, and landscaping. These improvements shall be at the developer's expense and constructed when deemed necessary by the City.
17) In addition to otherwise applicable development fees, if the subject property is located within an existing or a proposed Benefit District, the developer shall pay the Benefit District fee as set forth in the Engineer’s Report for the applicable Benefit District. Fees shall be charged and paid at the time of building permit issuance. The fee may be adjusted over time by an amount equal to the annual rate of inflation set forth in the Engineering News Record Construction Cost Index. 18) It is the responsibility of the applicant or developer to check with each agency for requirements that may pertain to their project.
19) The applicant shall negotiate school mitigation with the appropriate School District before issuance of building permit. Applicant shall present evidence of School District compliance to the City of Atwater.
20) An encroachment permit shall be required for any construction to be done in the public right of way, in easements, or on lands to be dedicated to the City of Atwater upon completion of the improvements. The encroachment permit shall be obtained prior to the start of said work. The permit fees shall be determined per the current adopted Miscellaneous Fee Schedule.
21) Where the finished grade of the property is in excess of twelve inches (12") higher or lower than the abutting property or adjacent lots, a retaining wall or other suitable

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Resolution No. XXXX-24 Page 5
solution acceptable to the City Engineer shall be required, and any fence or wall shall be measured from the top of grade on the higher side of the retaining wall or slope.

Retaining walls shall be shown on grading plans, shall be structurally engineered if over four (4) feet in height (from base of foundation to top of wall), including surcharge, and will require a separate building permit. 22) The developer shall coordinate all grading and improvements with adjacent property owners to the satisfaction of the City if required due to an encroachment. Any grading or drainage onto adjacent properties shall require written approval of those property owners affected, with said approval provided to the City Engineer. 23) Any existing damage or damage incurred during construction to the roadway, curb, gutter and/or sidewalk shall be repaired and/or replaced to the approval of the City Engineer.
24) For the proposed on-site improvements and off-site improvements, the developer shall cause Improvement Plans to be prepared. The plans shall be prepared by a Licensed Civil Engineer or under his/her direction. The plans shall be prepared on 24" X 36" plan sheets and to a reasonable scale. The plans shall be in a format to be approved by the City Engineer and shall show all of the proposed grading and onsite and off-site improvements for the proposed development. The title of the plan shall be shown at the top of Sheet No. 1. Sheets shall be numbered in consecutive order. An index showing the sheets contained within and as a part of the Site Improvement Plan shall be shown on Sheet 1.
25) Prior to final acceptance, the developer shall provide the City with copies of the "asbuilt" site and off-site improvements on 4 mil minimum translucent mylar and provide the construction and infrastructure drawings in an AutoCAD compatible format. The mylar set shall include all construction changes.
26) The developer shall install a reduced pressure principle backflow device for potable water and an approved backflow device for irrigation water. Each Parcel shall be served by an individual water connection, each connection shall utilize a water manifold to serve individual water service meters. Each unit shall be served by an individual water service. Individual water services provided shall be provided for potable and landscape purposes, of adequate size for the development. All services shall be metered, a Sensus “Flex-Net” radio read meter shall be used. 27) The developer to provide water demand analysis report and calculations for the proposed development and defined on a per lot basis; shall include potable, irrigation and fire demand flows.

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Resolution No. XXXX-24 Page 6
28) All water trenches or excavations shall be excavated, backfilled, and compacted in accordance with applicable City Standards and conditions for paving included within this resolution.
29) The applicant shall abandon and remove from the site any existing irrigation lines and other structures found. Lines shall be plugged at the property line with concrete. 30) Any water wells found during construction shall be destroyed and/or demolished in accordance with approved City Standards, requirements, and/or permits. 31) Site must have onsite detention of storm water. When developed, storm water from this project will discharge to the Parreira Drain, a facility identified within the Merced Irrigation District Improvement District No. 1 (MIDDID No. 1). The property owner will be required to enter into a “Storm Drainage Agreement with the MIDDID No. 1, paying an annual maintenance fee and any connection fees as established by the MIDDID No. 1 Board of Directors and as collected by MIDDID No. 1 and on the Merced County Tax Rolls. Existing flows and flows from proposed development are to be part of the storm drainage calculations for the development to be submitted to the City Engineer. 32) Any portion of the drainage system that conveys runoff from public streets shall be installed within a dedicated drainage easement or public street. 33) Hydrology and hydraulic calculations for determining the storm system design, with water surface profile and adequate field survey cross section data, shall be provided satisfactory to the City Engineer, or verification shall be provided that such calculations are not needed. Applicant shall be required to detain the 100 year 24 hr storm event.
34) The subdivider shall provide for a drainage system capable of handling and disposing of all surface water originating within the subdivision and all surface water that may flow onto the subdivision from adjacent lands. Said drainage system shall include any easements and structures required by the City Engineer to properly handle the drainage and shall be designed so as to prevent ponding of surface water that would create a public health hazard or nuisance.
35) The developer shall comply with Chapter 13.22 of the Atwater Municipal Code "Storm Water Management and Discharge Control" and with the City of Atwater Post Construction Standards Plan.
36) The developer shall process a Post-Construction Stormwater BMP Operation and Maintenance Plan for review and approval to the satisfaction of the City Engineer.

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Resolution No. XXXX-24 Page 7
Applicant shall comply with the provisions of the City of Atwater Post-Construction Standards Plan.
37) The Owner shall execute any agreements identified in the Post-Construction Standards Plan that pertain to the transfer of ownership and/or long-term maintenance of stormwater treatment or hydrograph modification BMPs to the satisfaction of the City Engineer and the Director of the Community Development Department.
38) Detailed plans reflecting the design and construction of all public infrastructure improvements for street, sewer, water, and storm drain, both on- and off-site, shall be in conformance with the adopted Infrastructure Master Plans and as directed by the City Engineer. Developer shall have written approval from the City Engineer for any variations from the City’s Master Plans prior to any final map or plan approval. 39) Ensure that the site allows for the maneuverability of fire trucks refuse vehicles, and any emergency service vehicles around the entirety of the site. Proper site furnishings shall be installed to maintain proper clearance for emergency vehicular turnaround where designated on plan.
40) All travel lanes on the site plan shall be dimensioned to ensure proper clearance width is met (see appendix D of 2022 California Fire Code). 41) Fire hydrants must be provided in compliance with Fire Department specifications. A 10-foot PUE is typically required and the fire hydrant may be located in that easement if it cannot be located within the right of way. Waivers of street improvements do not waive fire hydrant requirements.
42) If required, fire hydrants shall be installed along property frontages and on-site in accordance with City of Atwater specifications. Fire hydrants shall be placed on-site in accordance with the City of Atwater Fire Department requirements; on-site placement of fire hydrants shall be reviewed and approved by the Fire Chief. All fire hydrants shall have a minimum flow of 1,500 gallons per minute. Water lines and services shall be installed in accordance with City of Atwater City Standards and specifications. Fire protection lines shall be separate from domestic service lines and shall utilize detector check meter installations.
43) The grade of the fire apparatus access road shall be within the limits established by the code official based on fire apparatus. (Shall not exceed 10 percent.) 44) Fire apparatus access roads shall be designed and maintained to support the imposed loads of fire apparatus (75,000 pounds) and shall be surfaced so as to provide all-weather driving capabilities.

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Resolution No. XXXX-24 Page 8
45) Where applicable, NO PARKING – FIRE LANE signage and/or marking(s) shall be provided for fire apparatus access roads to identify such roads or prohibit the obstruction thereof.
46) Each parcel shall be served by an individual sanitary sewer lateral. 47) The developer is to provide sewer loading calculations and report for the development.
48) Any septic systems found during construction shall be destroyed in accordance with approved Merced County Environmental Health requirements. 49) The developer shall properly abandon or relocate all utilities as necessary or required.
50) The developer shall comply with the requirements of all public utility companies. 51) All underground utilities shall be installed in conformance with existing City policy including without limitation the City of Atwater Subdivision and Zoning Ordinances. 52) The installation (if required) of all gas, electric, sewer, and water lines and any other below-surface utilities is to take place before the installation of any concrete curbs, gutter, sidewalks, and the surfacing of streets.
53) The developer shall install off-street improvements determined necessary by the City Engineer to provide safe traffic conditions.
54) Applicant shall comply with all requirements of the San Joaquin Valley Air Pollution Control District (SJVAPCD).
55) The project shall be in compliance with the most recent Americans with Disabilities Act (ADA) regulations.
56) Sight distance requirements at all street intersections shall conform to City Standards.
57) The applicant shall submit a geotechnical report together with improvement plans to the City Engineer for review and approval. The report shall include the information and be in the form as required by the City Engineer and all applicable codes. 58) Developer shall submit three (s) sets of landscaping and irrigation plans to be reviewed and approved by the City of Atwater Public Works Division. Said plans shall

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Resolution No. XXXX-24 Page 9
be prepared by a landscape architect licensed in the State of California. All landscaped areas shall be equipped with seven-day automatic irrigation systems with battery back-up. All landscaping shall always be maintained and said maintenance shall be the responsibility of the developer. Specific landscaping for screening shall have an appearance of mature growth subject to a field check and approval by the Community Development Director prior to Certificate of Occupancy. 59) The developer shall plant shade trees along street frontage in accordance with the 2017 urban forest tree master plan. All landscaping areas shall be equipped with seven-day automatic irrigation systems with battery back-up. 60) All slope banks in excess of two (2) feet in vertical height shall be landscaped and irrigated for erosion control and to soften their appearance as follows:
61) one 15-gallon or larger size tree per each 150 sq. ft. of slope area, one 1- gallon or larger size shrub per each 100 sq. ft. of slope area, and appropriate ground cover 12- 24 inches on-center. In addition, slope banks in excess of five (5) feet in vertical height also include one 5-gallon or larger size tree per each 250 sq. ft. of slope area.

Trees and shrubs shall be planted in staggered clusters to soften and vary slope plane. Slope planting required by this condition shall include a permanent irrigation system to be installed by the developer prior to occupancy. 62) All planting shall be maintained in good growing condition. Such maintenance shall include, where appropriate, pruning, mowing, weeding, cleaning of debris and trash, fertilizing and regular watering. Whenever necessary, planting shall be replaced with other plant materials to ensure continued compliance with applicable landscaping requirements. Required irrigation systems shall be fully maintained in sound operating condition with heads periodically cleaned and replaced when missing to ensure continued regular watering of landscape areas, and health and vitality of landscape materials.
63) Final inspection for occupancy permits will not be granted until all construction and landscaping is complete in accordance with approved plans. 64) Prior to approval of the final map the developer shall form or annex into a street lighting and landscape maintenance district, or some alternative financing mechanism acceptable to the City, for maintenance of all streetlights and landscaping within or adjacent to the site.
65) The subdivider shall construct, or agree to construct, the public improvements and private road improvements shown on the improvement plans as approved by the City Engineer.

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Resolution No. XXXX-24 Page 10
66) The subdivider shall construct, to the satisfaction of the Director of the Department of Public Works, a public street lighting system that complies with the following conditions:
a. All fixtures shall use an LED light source.
b. All light standards, heads, and spacing shall be per City Standards. Proposed lights of an ornamental nature shall not to exceed 16 feet in height designed to the satisfaction of the Community Development Director and shall be spaced and located to the satisfaction of the City Engineer.
c. Deposit with the City of Atwater, through the Department of Public Works, a cash deposit sufficient to:
i. Energize, maintain, and operate the street lighting system until tax revenues begin accruing from the subdivision for those purposes. ii. Pay the cost to process lighting district administration of this project. After recording of the Final Map, the subdivision shall be transferred without notice or hearing, to a City designated lighting district to operate and maintain the system.
67) Prior to the recordation of a subdivision map or prior to the issuance of any grading permit, whichever comes first, and if determined necessary by the City Engineer, the applicant shall record a letter of consent from the affected property owners permitting off-site grading, cross lot drainage, drainage diversions and/or unnatural concentrations. The applicant shall obtain approval of the form of the letter of consent from the City of Atwater before recordation of the letter. 68) The Final Map shall show the dedication of all on-site easements including: drainage easements, on-site lighting, landscaping, trash enclosures, and access thereto, and show monumentation for such easements, as required by the City Engineer and/or Public Works Director, or verify that no easements are required. The Final Map shall include the entire area shown on the Tentative Map and shall not be filed as units or groups of units.
69) Upon notification by the City of Atwater that a final map is approved for recordation, the applicant shall pay all costs associated with the transport of the map by city personnel to the Merced County Recorder’s Office.
70) The subdivider shall accomplish the following prior to approval of the Final Map by the City Council:

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Resolution No. XXXX-24 Page 11
a. Provide the Department of Public Works with letters or forms approved by the Community Development Director stating that the applicable agency or agencies have provided commitment to the site for such public facilities that are required for the subdivision (including, but not necessarily limited to, water and sewer services).
b. Provide the City with a certification from each public utility and each public entity owning easements within the proposed subdivision stating that: (a) they have received from the developer a copy of the proposed map; (b) they object or do not object to the filing of the map without their signature; (c) in case of a street dedication affected by their existing easement, they will sign a ‘subordination certificate" or "joint- use certificate" on the map when required by the governing body. In addition, the subdivider shall furnish proof to the satisfaction of the City Engineer that no new encumbrances have been created that would subordinate the City's interest over areas to be dedicated for public road purposes since submittal of the Tentative Map. c. Grant to the appropriate agency, by recorded document, all required off-site easements and all on-site water main easements that serve fire hydrants, or furnish a letter from said agency that none are required.
d. Provide the Department of Public Works with evidence that any offer of dedication or grant of right-of-way shall be free of all encumbrances or subordinated at the time of recordation of the Final Map. e. If the subdivider does not have the real property rights necessary for public access or the construction of required improvements, he/she shall request the Planning Commission to direct City staff to begin eminent domain proceedings for acquisition of said property rights in accordance with all applicable City policies. The developer shall agree to pay City the full costs of eminent domain proceedings, including all easement costs. The developer shall also agree to construct required improvements within said easement.
f. Pay off all existing deficit accounts associated with this application to the satisfaction of the City.
71) The developer shall coordinate with the postmaster regarding installation of collective box units for the subdivision.

PUBLIC WORKS

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Resolution No. XXXX-24 Page 12
72) The applicant to have one connection to city water main for each domestic tie in for each APN. Afterwards, the applicant can branch off to separate lines (after the sidewalk but still within the city easement) with individual meters. 73) Each parcel shall have a separate irrigation line
FIRE
74) Plans shall include automatic fire sprinkler layout, fire department access roads and location of all hydrants and fire department connections (FDC). 75) Fire prevention systems such as automatic fire sprinklers and fire alarm systems must be in accordance with CFC 2022 Section 903 and Atwater Municipal Code 8.40.010 76) The Fire department connections (FDC) will be within 40 feet of a fire hydrant. 77) Fire Apparatus access roads shall be in accordance with Appendix D of the 2022 CFC.
78) Required number and spacing of fire hydrants must comply with Table C102.1 of Appendix C of the 2022 CFC.
79) Class A-B-C Extinguishers will be provided for each story of each building or inside each unit.

PLANNING
80)The developer shall comply with the Residential Design Guidelines. Minor changes to the architectural style or square footage shall be reviewed and approved by the Community Development Director.
81)All on-site graffiti shall be the responsibility of the property owner. All graffiti shall be abated in accordance with City Graffiti Ordinances.
82)Project shall comply with the most current California Code of Regulations Title 24, parts 1 through 12, the most current Health and Safety Codes and the most current Fire and Life Safety Codes, all along with the California State Amendments. 83)The applicant shall comply with all conditions of the Merced County Division of Environmental Health, including the handling of all potentially hazardous material.

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84)Upon any violation of sign ordinance section 17.69 of the Atwater Municipal Code (AMC), the applicant will be cited and subject to fine. 85)The Planning Commission shall retain the right to reconsider Zone Change No. 23-19- 0100, General Plan Amendment No. 23-19-0200, Tentative Parcel Map No. 23-19-0300, Variance No. 23-19-0400 and Site Plan No. 23-19-0500 at any time. 86)Site Plan shall expire in six (6) months from the day of approval if the operation has not started.
87)The Tentative Parcel Map shall expire within one (1) year from the day of approval if the operation has not started.
88)All Conditions of Approval for this project shall be written by the project developer on all building permit plan check sets submitted for review and approval. These Conditions of Approval shall be on, at all times, all grading and construction plans kept on the project site. It is the responsibility of the project developer to ensure that the project contractor is aware of, and abides by, all Conditions of Approval. Prior approval from the Community Development Director must be received before any changes are constituted in site design, grading, building design, building colors or materials, etc.
89) This approval is dependent upon and limited to the proposals and plans contained, supporting documents submitted, presentations made to staff, Planning Commission as affirmed to by the applicant. Any variation from these plans, proposals, supporting documents, or presentations is subject to review and approval prior to implementation.
90) The applicant or applicant’s successor in interest shall indemnify and defend and hold harmless the City of Atwater, its agents, officers, and employees from any and all claims, actions, or proceedings against the City of Atwater, its agents, officers, and employees to attack, set aside, void, or annul any approval by the City of Atwater and its advisory agency, appeal board, or legislative body concerning this application, which action is brought within applicable statutes of limitations. The City of Atwater shall promptly notify the applicant or applicant’s successor in interest of any claim or proceedings and shall cooperate fully in the defense. If the City fails to do so, the applicant or applicant’s successor in interest shall not thereafter be responsible to defend, indemnify or hold the City harmless. This condition may be placed on any plans or other documents pertaining to this application.

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Resolution No. XXXX-24 Page 14
The foregoing resolution is hereby adopted this 26th day of August 2024.

AYES:

NOES:

ABSENT:

APPROVED:
______________________________

MIKE NELSON, MAYOR
ATTEST:
____________________________________
KORY J. BILLINGS, CITY CLERK

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CITY COUNCIL
OF THE

CITY OF ATWATER

ORDINANCE NO. CS 1068

AN ORDINANCE OF THE CITY COUNCIL OF THE

CITY OF ATWATER APPROVING ZONE CHANGE
NO. 23-19-0100 CHANGING THE ZONING

DESIGNATION FROM RESIDENTIAL ESTATE
(R-E) TO HIGH DENSITY RESIDENTIAL (R-3) FOR
THE PROPERTY LOCATED AT APN: 056-540-004
WHEREAS, at a duly noticed public hearing held on July 17, 2024, the Planning Commission of the City of Atwater recommended the City Council approve Zone Change No. 23-19-0100 to change the zoning designation from Residential Estate (R-E) to High Density Residential (R-3) for the property located at APN: 056-540-004; and, WHEREAS, the Planning Commission of the City of Atwater made the recommendation to the City Council to amend the zoning for this project; and, WHEREAS, the proposed Zone Change No. 23-19-0100 would not have a detrimental effect on the health, safety, and welfare of the neighborhood nor have any adverse effect on the community; and
WHEREAS, the environmental assessment under the provisions of the California Environmental Quality Act (CEQA) for this project resulted in the filing of a Notice of Intent to adopt an Initial Study and Mitigated Negative Declaration (IS/MND) with mitigated measures being incorporated into the project; and,
WHEREAS, the City Council finds that the following findings can be made for Zone Change No. 23-19-0100 in support of the Project:

1. The proposed zone change from Residential Estate to High Density Residential is consistent with the amendment to the City’s General Plan and will allow for development of this and future uses which are attractively designed and consist of a mix of commercial uses.

2. The project underwent CEQA review, and an IS/MND were prepared to adequately identify and address any environmental impacts associated with the Project.

3. The public hearing for this Project has been adequately noticed and advertised.

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Ordinance No. CS 1068 Page 2

4. Adoption of the ordinance will not have a detrimental effect on the health, safety, and welfare of the neighborhood or any adverse effects on the community.

NOW THEREFORE BE IT ORDAINED, by the City Council of the City of Atwater as follows:

SECTION 1. Recitals. The recitals above are each incorporated by reference and adopted as findings by the City Council.

SECTION 2. CEQA. Zone Change No. 23-19-0100 for the project is compliant with CEQA.

SECTION 3. Publication; Effective Date. Within 15 days from and after adoption, this Ordinance, or a summary thereof, shall be published once in a newspaper of general circulation printed and published in Merced County and circulated in Atwater, in accordance with California Government Code Section 36933. This Ordinance shall take effect and be enforced 30 days after its adoption.

SECTION 4. Severability. If any provision of this Ordinance or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the Ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this Ordinance are severable.

This City Council declares that it would have adopted this Ordinance irrespective of the invalidity of any particular portion thereof and intends that the invalid portions should be severed, and the balance of the Ordinance be enforced.

SECTION 5. Record of Proceedings. The custodian of records for this Ordinance is City Clerk and the records compromising the administrative record for this Ordinance are located at 1160 Fifth Street, Atwater, CA 95301.

SECTION 6. Zone Change. The City Council of the City of Atwater does hereby amend the zoning map of the City and approves Zone Change No. 23-19-0100 to reflect APN: 056-540-004 High Density Residential (R-3) subject to the development standards as adopted for this district and further pursuant to provisions of said code section referenced above do serve notice of the following conditions to any prospective property owner of the limitations of this entitlement as follows:

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Ordinance No. CS 1068 Page 3
INTRODUCED: August 12, 2024
ADOPTED:

AYES: Cale, Ambriz, Raymond, Button, Nelson
NOES: None
ABSENT: None
APPROVED:
__________________________________

MIKE NELSON, MAYOR
ATTEST:
_______________________________
KORY J. BILLINGS, CITY CLERK

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7212 Sunset Drive Apartments:

General Plan Amendment (GPA) 23-19-0200, Zone Change
(RZ) 23-19-0100, Tentative Parcel Map (TPM) 23-19-0300, Variance (VAR) 23-19-0400, and Site Plan Review (SPR) 23- 19-0500
INITIAL STUDY – MITIGATED NEGATIVE DECLARATION

PUBLIC REVIEW DRAFT
MARCH 2024
Prepared for
City of Atwater
750 Bellevue Road
Atwater, CA 95301

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Table of Contents
1 INTRODUCTION.................................................................................................................................... 7

1.1 Regulatory Information................................................................................................................. 7

1.2 Document Format......................................................................................................................... 7 2 ENVIRONMENTAL CHECKLIST FORM.................................................................................................... 9

2.1 Project Title................................................................................................................................... 9

2.2 Lead Agency Name and Address................................................................................................... 9

2.3 Contact Person and Phone Number ............................................................................................. 9

2.4 Study Prepared By......................................................................................................................... 9

2.5 Project Location ............................................................................................................................ 9

2.6 Latitude and Longitude ................................................................................................................. 9

2.7 General Plan Designation............................................................................................................ 12

2.8 Zoning ......................................................................................................................................... 12

2.9 Description of Project ................................................................................................................. 17

2.10 Project Setting and Surrounding Land Uses................................................................................ 17

2.11 Site Preparation .......................................................................................................................... 18

2.12 Project Construction and Phasing............................................................................................... 18

2.13 Project Components................................................................................................................... 18

2.14 Other Public Agencies Whose Approval is Required................................................................... 22

2.15 Consultation with California Native American Tribes.................................................................. 22 3 DETERMINATION................................................................................................................................ 23

3.1 Environmental Factors Potentially Affected ............................................................................... 23

3.2 Determination............................................................................................................................. 23 4 EVALUATION OF ENVIRONMENTAL IMPACTS .................................................................................... 25

4.1 AESTHETICS................................................................................................................................. 25

4.1.1 Environmental Setting ........................................................................................................ 25

4.1.2 Impact Assessment............................................................................................................. 26

4.1.3 Mitigation Measures........................................................................................................... 27

4.2 AGRICULTURE AND FORESTRY RESOURCES ................................................................................ 28

4.2.1 Environmental Setting ........................................................................................................ 28

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4.2.2 Impact Assessment............................................................................................................. 29

4.2.3 Mitigation Measures........................................................................................................... 30

4.3 AIR QUALITY................................................................................................................................ 31

4.3.1 Environmental Setting ........................................................................................................ 31

4.3.2 Impact Assessment............................................................................................................. 36

4.3.3 Mitigation Measures........................................................................................................... 37

4.4 BIOLOGICAL RESOURCES............................................................................................................. 38

4.4.1 Environmental Setting ........................................................................................................ 39

4.4.2 Impact Assessment............................................................................................................. 44

4.4.3 Mitigation Measures........................................................................................................... 46

4.5 CULTURAL RESOURCES ............................................................................................................... 47

4.5.1 Environmental Setting ........................................................................................................ 47

4.5.2 Impact Assessment............................................................................................................. 48

4.5.3 Mitigation Measures........................................................................................................... 50

4.6 ENERGY ....................................................................................................................................... 51

4.6.1 Environmental Setting ........................................................................................................ 51

4.6.2 Impact Assessment............................................................................................................. 52

4.6.3 Mitigation Measures........................................................................................................... 52

4.7 GEOLOGY AND SOILS .................................................................................................................. 54

4.7.1 Environmental Setting ........................................................................................................ 55

4.7.2 Impact Assessment............................................................................................................. 56

4.7.3 Mitigation Measures........................................................................................................... 58

4.8 GREENHOUSE GAS EMISSIONS ................................................................................................... 59

4.8.1 Environmental Setting ........................................................................................................ 59

4.8.2 Impact Assessment............................................................................................................. 61

4.8.3 Mitigation Measures........................................................................................................... 64

4.9 HAZARDS AND HAZARDOUS MATERIAL ...................................................................................... 65

4.9.1 Environmental Setting ........................................................................................................ 65

4.9.2 Impact Assessment............................................................................................................. 67

4.9.3 Mitigation Measures........................................................................................................... 69

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4.10 HYDROLOGY AND WATER QUALITY ............................................................................................ 70

4.10.1 Environmental Setting ........................................................................................................ 71

4.10.2 Impact Assessment............................................................................................................. 72

4.10.3 Mitigation Measures........................................................................................................... 77

4.11 LAND USE PLANNING.................................................................................................................. 78

4.11.1 Environmental Setting ........................................................................................................ 78

4.11.2 Impact Assessment............................................................................................................. 78

4.11.3 Mitigation Measures........................................................................................................... 79

4.12 MINERAL RESOURCES ................................................................................................................. 80

4.12.1 Environmental Setting ........................................................................................................ 80

4.12.2 Impact Assessment............................................................................................................. 80

4.12.3 Mitigation Measures........................................................................................................... 81

4.13 NOISE .......................................................................................................................................... 82

4.13.1 Environmental Setting ........................................................................................................ 82

4.13.2 Impact Assessment............................................................................................................. 83

4.13.3 Mitigation Measures........................................................................................................... 85

4.14 POPULATION AND HOUSING ...................................................................................................... 86

4.14.1 Environmental Setting ........................................................................................................ 86

4.14.2 Impact Assessment............................................................................................................. 86

4.14.3 Mitigation Measures........................................................................................................... 87

4.15 PUBLIC SERVICES......................................................................................................................... 88

4.15.1 Environmental Setting ........................................................................................................ 88

4.15.2 Impact Assessment............................................................................................................. 89

4.15.3 Mitigation Measures........................................................................................................... 90

4.16 RECREATION ............................................................................................................................... 91

4.16.1 Environmental Setting ........................................................................................................ 91

4.16.2 Impact Assessment............................................................................................................. 91

4.16.3 Mitigation Measures........................................................................................................... 92

4.17 TRANSPORTATION ...................................................................................................................... 93

4.17.1 Environmental Setting ........................................................................................................ 93

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4.17.2 Impact Assessment............................................................................................................. 97

4.17.3 Mitigation Measures........................................................................................................... 99

4.18 TRIBAL CULTURAL RESOURCES ................................................................................................. 100

4.18.1 Environmental Setting ...................................................................................................... 100

4.18.2 Impact Assessment........................................................................................................... 100

4.18.3 Mitigation Measures......................................................................................................... 101

4.19 UTILITIES AND SERVICE SYSTEMS.............................................................................................. 102

4.19.1 Environmental Setting ...................................................................................................... 102

4.19.2 Impact Assessment........................................................................................................... 103

4.19.3 Mitigation Measures......................................................................................................... 106

4.20 WILDFIRE................................................................................................................................... 107

4.20.1 Environmental Setting ...................................................................................................... 107

4.20.2 Impact Assessment........................................................................................................... 107

4.20.3 Mitigation Measures......................................................................................................... 108

4.21 MANDATORY FINDINGS OF SIGNIFICANCE ............................................................................... 109

4.21.1 Impact Assessment........................................................................................................... 109

4.21.2 Mitigation Measures......................................................................................................... 110 5 MITIGATION MONITORING AND REPORTING PROGRAM................................................................. 111 6 REPORT PREPARATION..................................................................................................................... 113 7 APPENDICES ..................................................................................................................................... 114

7.1 Appendix A: CNDDB Occurrence Report................................................................................... 114

7.2 Appendix B: CHRIS Search Record............................................................................................. 115

7.3 Appendix C: NAHC SLF Results Letter........................................................................................ 116

7.4 Appendix D: CalEEMod Results................................................................................................. 117 Figures
Figure 2-1 Project Location...................................................................................................................................... 10 Figure 2-2 Project Site Aerial Image......................................................................................................................... 11 Figure 2-3 City of Atwater General Plan Land Use Designation (Existing)................................................................ 13 Figure 2-4 City of Atwater General Plan Land Use Designation (Proposed)............................................................. 14

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Figure 2-5 City of Atwater Zoning District (Existing) ................................................................................................ 15 Figure 2-6 City of Atwater Zoning District (Proposed) ............................................................................................. 16 Figure 2-7 Tentative Parcel Map.............................................................................................................................. 20 Figure 2-8 Project Site Plan...................................................................................................................................... 21 Figure 4-1 CNDDB Species Occurrences .................................................................................................................. 42 Tables
Table 2-1 Proposed Development ........................................................................................................................... 17 Table 2-2 Existing Uses, General Plan Designations, and Zone Districts of Surrounding Properties........................ 18 Table 4-1 SJVAPCD Recommended Air Quality Thresholds of Significance2F.......................................................... 34 Table 4-2 SPAL Significance Thresholds................................................................................................................... 36 Table 4-3 Special-Status Species Occurrences within 5-mile radius of Project site ................................................. 41 Table 4-4 Essential Habitats and Potential Existence of Special-Status Species on Site........................................... 43 Table 4-5 Consistency with General Plan Energy Conservation Policies.................................................................. 52 Table 4-6 Scoping Plan Priority GHG Reduction Strategies Consistency Analysis .................................................... 62 Table 4-7 Projected Potable Water Demand by Sector, 2025 – 2040...................................................................... 73 Table 4-8 Summary of Total Water Demands by Land Use...................................................................................... 74 Table 4-9 Discussion on Land Use Policies in the General Plan for Residential Development................................. 79 Table 4-10 Receptors and Baseline Analyzed in the RCNM ..................................................................................... 84 Table 4-11 Project Trip Generation.......................................................................................................................... 98 Table 4-12 Summary of Total Wastewater Flows by Land Use .............................................................................. 105

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1 INTRODUCTION
Precision Civil Engineering, Inc. (PCE) has prepared this Initial Study/Mitigated Negative Declaration (IS/MND) on behalf of the City of Atwater (City) to address the environmental effects of the proposed 7212 Sunset Drive Apartments (Project). This document has been prepared in accordance with the California Environmental Quality Act (CEQA), Public Resources Code Section 21000 et. seq. The City of Atwater is the Lead Agency for this proposed Project. The site and the proposed Project are described in detail in SECTION 2 ENVIRONMENTAL CHECKLIST FORM.

1.1 Regulatory Information
An Initial Study (IS) is a document prepared by a lead agency to determine whether a project may have a significant effect on the environment. In accordance with California Code of Regulations Title 14 (Chapter 3, Section 15000, et seq.), also known as the CEQA Guidelines, Section 15064 (a)(1) states that an environmental impact report (EIR) must be prepared if there is substantial evidence in light of the whole record that the proposed Project under review may have a significant effect on the environment and should be further analyzed to determine mitigation measures or project alternatives that might avoid or reduce project impacts to less than significant levels.

A negative declaration (ND) may be prepared instead if the lead agency finds that there is no substantial evidence in light of the whole record that the project may have a significant effect on the environment. An ND is a written statement describing the reasons why a proposed Project, not otherwise exempt from CEQA, would not have a significant effect on the environment and, therefore, why it would not require the preparation of an EIR (CEQA Guidelines Section 15371). According to CEQA Guidelines Section 15070, a ND or mitigated ND shall be prepared for a project subject to CEQA when either:
a. The IS shows there is no substantial evidence, in light of the whole record before the agency, that the proposed Project may have a significant effect on the environment, or b. The IS identified potentially significant effects, but:

1. Revisions in the project plans or proposals made by or agreed to by the applicant before the proposed Mitigated Negative Declaration and Initial Study is released for public review would avoid the effects or mitigate the effects to a point where clearly no significant effects would occur is prepared, and

2. There is no substantial evidence, in light of the whole record before the agency, that the proposed Project as revised may have a significant effect on the environment.

1.2 Document Format
This IS/MND contains five (5) chapters plus appendices. SECTION 1 INTRODUCTION provides bases of the IS/MND’s regulatory information and an overview of the Project. SECTION 2 ENVIRONMENTAL CHECKLIST FORM provides a detailed description of Project components. SECTION 3 DETERMINATION concludes that the Initial Study is a mitigated negative declaration, identifies the environmental factors potentially affected based on the analyses contained in this IS, and includes with the Lead Agency’s determination based upon those analyses. SECTION 4 EVALUATION OF ENVIRONMENTAL IMPACTS presents the CEQA checklist and environmental analyses for all impact areas and the mandatory findings of significance. A brief discussion of the reasons why the Project impact is anticipated to be potentially significant, less than significant with mitigation incorporated, less than significant, or why no impacts are expected is included. SECTION 5 MITIGATION MONITORING AND REPORTING PROGRAM presents the mitigation measures recommended in the IS/MND for the Project. The CNDDB Occurrence Report,

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CHRIS Search Record, NAHC SLF Results Letter, and CalEEMod Results are provided as Appendix A, Appendix B, Appendix C, and Appendix D respectively, at the end of this document.

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2 ENVIRONMENTAL CHECKLIST FORM
This section describes the components of the proposed Project in more detail, including project location, project objectives, and required project approvals.

2.1 Project Title
7212 Sunset Drive Apartments (General Plan Amendment (GPA) 23-19-0200, Zone Change (RZ) 23-19-0100, Tentative Parcel Map (TPM) 23-19-0300, Variance (VAR) 23-19-0400, and Site Plan Review (SPR) 23-19-0500)

2.2 Lead Agency Name and Address
City of Atwater
750 Bellevue Road
Atwater, CA 95301

2.3 Contact Person and Phone Number
Lead Agency Contact
City of Atwater
Greg Thompson, Deputy City Manager/ Community
Development Director
(209) 357-6370
[email protected]
Applicant Information
Apex Investment Group, LLC
3319 M Street
Merced, CA 95348
(209) 201-5839
[email protected]

2.4 Study Prepared By
Precision Civil Engineering
1234 O Street
Fresno, CA 93721
(559) 449-4500

2.5 Project Location
The Project site is in the jurisdiction of the City of Atwater, Merced County, California. The site is located on the northwest corner of Sunset Drive and Everett Street at 7212 Sunset Dr, Atwater, CA 95301 (Figure 2-1), consisting of one (1) parcel that is approximately 1.13 acres. The site is identified by the Merced County Assessor as Assessor’s Parcel Numbers (APNs) 056-540-004-000. Figure 2-2 shows the aerial image of the Project site. The Project site is a portion of Section 11, Township 7 South, Range 12 East, Mount Diablo Base and Meridian.

2.6 Latitude and Longitude
The centroid of the Project site is 37.33898549055253, -120.61733180930518.

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Figure 2-1 Project Location

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Figure 2-2 Project Site Aerial Image

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2.7 General Plan Designation
The Project site has a City of Atwater General Plan (General Plan) land use designation of VLDR – Very Low Density Residential (Figure 2-3). According to the General Plan, the VLDR land use designation “accommodates the needs of residents who desire large parcels and the feeling of open space integrated with a suburban lifestyle.” The permitted density range is 0 to 3.0 units per acre. General Plan Amendment (GPA) 23-19-0200 would change the land use designation from VLDR to HDR – High Density Residential (Figure 2-4).

2.8 Zoning
The Project site is in the R-E – Residential Estate zoning district (Figure 2-5). Zone Change (RZ) 23-19-0100 would change the zoning from R-E to R-3-1.5 – High Density Residential (Figure 2-6).

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Figure 2-3 City of Atwater General Plan Land Use Designation (Existing)

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Figure 2-4 City of Atwater General Plan Land Use Designation (Proposed)

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Figure 2-5 City of Atwater Zoning District (Existing)

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Figure 2-6 City of Atwater Zoning District (Proposed)

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2.9 Description of Project
Apex Investment Group, LLC (Applicant) requests General Plan Amendment (GPA 23-19-0200), Zone Change (RZ 23-19-0200), Tentative Parcel Map (TPM 23-19-0300), Variance (VAR 23-19-0400), and Site Plan Review (SPR 23- 19-0500) pertaining to a 1.13-acre parcel that is located on the northwest corner of Sunset Drive and Everett Drive at 7212 Sunset Dr, Atwater, CA 95301 (APN: 056-540-004-000).

General Plan Amendment (GPA) 23-19-0200 would change the land use designation from VLDR to HDR – High Density Residential (Figure 2-4). According to the General Plan, the HDR land use designation “is intended to provide for multi-family units such as apartments, and/or condominiums in structures up to four stories in height.” The permitted density range is 15.1 to 35 units per acre.

Zone Change (RZ) 23-19-0100 would change the zoning from R-E to R-3-1.5 – High Density Residential (Figure 2-6).

According to Chapter 17.24 of the Atwater Municipal Code (AMC), the purpose of the R-3 zoning district is to “provide for high residential density per acre, while protecting the value and charm of the existing residential areas, and to promote health, safety, comfort, convenience, and the general welfare.” Permitted uses include single-family dwellings, duplex, multi-family structures, supportive housing, transitional housing, and accessory uses customarily appurtenant to single-family residence (i.e., garage, parking, private swimming pools, sheds, home occupation).

The proposed R-3-1.5 zoning district is consistent with the proposed HDR land use designation.

Tentative Parcel Map (TPM) 23-19-0300 would split the 1.13-acre parcel into three (3) parcels, including Parcel 1, 15,464 square feet (sf.), Parcel 2, 15,837 sf., and Parcel 3, 18,133 sf. (see Figure 2-7).

Variance (VAR) 23-19-0400 would allow a reduction of the rear yard setback from 15 feet to 10 feet.

Site Plan Review (SPR) 23-19-0500 would facilitate the development of a 2-story apartment structure on each parcel. Table 2-1 shows the structure size, landscaping, and dwelling units proposed on each parcel. Development would include paved drive aisles, 38 parking stalls, sidewalks, trash enclosures, landscaping, lighting, and underground utilities. Two (2) bioretention areas are proposed for stormwater collection as well as recreation purposes.

Table 2-1 Proposed Development
Proposed Development Parcel 1 Parcel 2 Parcel 3
Parcel Size 15,464 sf. 15,837 sf. 18,133 sf.

Structure Size 8,140 sf. 7,260 sf. 7,260 sf.

Number of Dwelling Units 9 units 8 units 8 units
Landscaped Area 4,061 sf. 5,749 sf. 7,742 sf.

Lot Coverage 23.5% 22.9% 20.0%
Parking Stalls 12 11 15

2.10 Project Setting and Surrounding Land Uses
Project Setting
The Project site is currently vacant with no structures. The site contains existing improvements, including curb, gutter, sidewalks, overhead utilities, and streetlights, to its north, east, and south, along Sunset Drive and Matthew Street. Sunset Drive, a two-lane, east-west local road forms the southerly site boundary. Matthew Street, a twolane loop, forms the eastern and northern site boundary. An aerial image of the Project site is shown in Figure 2-2.

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The site is generally flat and does not contain any geologic formations. The existing biotic conditions and resources of the site can be defined primarily as ruderal and herbaceous vegetation with heavy alternation due to discing and grading. There are no trees, shrubs, or water features present on the site.

Surrounding Land Uses
The Project site is generally surrounded by institutional use (north), residential use (east and south), and vacant land (west). As referenced in Table 2-2, properties to the north, east, and west are planned and zoned for residential use, and properties to the south is zoned for agricultural use within the County and planned as urban reserve.

Table 2-2 Existing Uses, General Plan Designations, and Zone Districts of Surrounding Properties Direction from
the Project Site Existing Land Use Planned Land Use Zone District North Atwater Valley Community School Very Low Density Residential R-E Residential Estate South Single-Family Residences Urban Reserve A-1 General Agricultural (County) East Single-Family Residences Very Low Density Residential R-1 Single Family Residential (County)
West vacant Very Low Density Residential R-E Residential Estate

2.11 Site Preparation
Site preparation would include typical grading activities and minor excavation for installation of utility infrastructure for conveyance of water, sewer, stormwater, and irrigation. Demolition will be restricted to areas with newly proposed driveway approachs. Building, grading, encroachment, and site utilities permits would be subject to review and approval by the appropriate agency and/or department to ensure compliance with applicable codes and regulations.

2.12 Project Construction and Phasing
The Project would be constructed in three (3) phases. Phase 1 includes construction of the apartment building on Parcel 2 as well as two (2) ingress/egress points on Matthew Street and Everett Street. Phase 2 includes construction of the apartment building on Parcel 1. Phase 3 includes construction of the apartment building on Parcel 3 as well as the two (2) bioretention areas. Construction is expected to begin in x and conclude in x, with operations beginning in x.

2.13 Project Components
This section describes the overall components of the Project, such as the proposed buildings, landscaping, vehicle and pedestrian circulation, and utilities.

Site Layout and Elevations
As shown in Figure 2-8, the Project proposes a 25-unit multi-family residential development that consists of three (3) residential buildings, 38 parking stalls, two (2) bioretention areas, and associated improvements. The apartment buildings are 8,140 sf., 7,260 sf., and 7,260 sf., with 9 units, 8 units, and 8 units, respectively. Table 2-1 includes a breakdown of the proposed building size, landscaping, and number of parking stalls.

Site Circulation and Parking
The site would be accessible via one (1) point of ingress/egress on Matthew Street and one (1) point of ingress/egress on Everett Street. Existing 5-foot public sidewalks are located along the north, east, and west of the

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site, connecting to existing sidewalks to the adjacent property to the west. Internal circulation of the site would include a 25-foot drive aisle for automobiles and 5-foot wide concrete sidewalks for pedestrians. The Project proposes 38 parking stalls including 32 standard open parking stalls, 3 compact parking stalls, and 3 accessible parking stalls. Of the 38 parking stalls, 10% of stalls, or 4 stalls, would be required to be “EV capable” in accordance with the 2022 California Green Building Standards Code, Title 24, Part 11.

Open Space and Landscaping
Proposed open space and landscaping is depicted in Figure 2-8. The Project includes a total of 17,552 square feet of common open space throughout the site, including landscaping and areas for bioretention. 14 trees, shrubs, and ground cover are proposed throughout the interior of the site. Impervious area pre- and post-construction are estimated to be 49,425 square feet and 17,260 square feet, respectively.

Public Services and Utilities
The Project site is within city limits and thus, would be required to connect to water, wastewater, and stormwater services. Natural gas, electricity, telecommunications, and solid waste services are provided by private companies.

In addition, the Project would be subject to fees for the construction, acquisition, and improvements for public services including but not limited to: Fire Protection Services, Police Protection Services, and Schools.

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Figure 2-7 Tentative Parcel Map

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Figure 2-8 Project Site Plan

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2.14 Other Public Agencies Whose Approval is Required
The Project would require approval by the City of Atwater City Council. The Project will require review, permits, and/or approvals, such as grading, building, and encroachment permits. Other approvals may be required as identified through the entitlement review and approval process.

2.15 Consultation with California Native American Tribes The State requires lead agencies to consider the potential effects of proposed projects and consult with California Native American tribes during the local planning process for the purpose of protecting Traditional Tribal Cultural Resources through the CEQA Guidelines. Pursuant to PRC Section 21080.3.1, the lead agency shall begin consultation with the California Native American tribe that is traditionally and culturally affiliated with the geographical area of the proposed project. Such significant cultural resources are either sites, features, places, cultural landscapes, sacred places, and objects with cultural value to a tribe which is either on or eligible for inclusion in the California Historic Register or local historic register, or, the lead agency, at its discretion, and support by substantial evidence, choose to treat the resources as a Tribal Cultural Resources (PRC Section 21074(a)(1-2)).

According to the most recent census data, California is home to 109 currently recognized Indian tribes.

Conducting consultation early in the CEQA process allows tribal governments, lead agencies, and project proponents to discuss the level of environmental review, identify and address potential adverse impacts to tribal cultural resources, and reduce the potential for delay and conflict in the environmental review process. (See PRC Section 21083.3.2.) Information may also be available from the California Native American Heritage Commission’s Sacred Lands File per PRC Section 5097.96 and the California Historical Resources Information System administered by the California Office of Historic Preservation. Please also note that PRC Section 21082.3(c) contains provisions specific to confidentiality.

A consultation list of tribes with traditional lands or cultural places located within Merced County was requested and received from the California Native American Heritage Commission (NAHC) on December 21, 2023. The listed tribes include Amah Mutsun Tribal Band, Dumna Wo-Wah Tribal Government, North Fork Rancheria of Mono Indians*, North Valley Yokut / Ohlone Tribe, Southern Sierra Miwuk Nation, Table Mountain Rancheria*, Tule River Indian Tribe*, and Wuksachi Indian Tribe/Eshom Valley Band. The NAHC also conducted a Sacred Lands File (SFL) search which was negative. *Federally recognized tribe.

The City of Atwater conducted formal tribal consultation pursuant to AB 52 (Chapter 532, Statutes 2014) and SB 18 (Chapter 905, Statutes 2004) on January 9, 2024, to the aforementioned tribes. Consultation for AB 52 ends on February 9, 2024, and consultation for SB 18 ends on April 8, 2024. No responses have been received to-date.

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3 DETERMINATION

3.1 Environmental Factors Potentially Affected
The environmental factors checked below would be potentially affected by this project, involving at least one impact that is a "Potentially Significant Impact" as indicated by the checklist on the following pages.

Aesthetics
Agriculture and Forestry Resources
Air Quality
Biological Resources
Cultural Resources
Energy
Geology and Soils
Greenhouse Gas Emissions
Hazards and Hazardous Materials
Hydrology and Water Quality
Land Use Planning
Mineral Resources
Noise
Population and Housing
Public Services
Recreation
Transportation
Tribal and Cultural Resources
Utilities and Service Systems
Wildfire

For purposes of this Initial Study, the following answers have the corresponding meanings:
“No Impact” means the specific impact category does not apply to the project, or that the record sufficiently demonstrates that project specific factors or general standards applicable to the project will result in no impact for the threshold under consideration.
“Less Than Significant Impact” means there is an impact related to the threshold under consideration, but that impact is less than significant.
“Less Than Significant with Mitigation Incorporation” means there is a potentially significant impact related to the threshold under consideration, however, with the mitigation incorporated into the project, the impact is less than significant. For purposes of this Initial Study “mitigation incorporated into the project” means mitigation originally described in the GP PEIR and applied to an individual project, as well as mitigation developed specifically for an individual project.
“Potentially Significant Impact” means there is substantial evidence that an effect may be significant related to the threshold under consideration.

3.2 Determination
On the basis of this initial evaluation (to be completed by the Lead Agency):

I find that the proposed project COULD NOT have a significant effect on the environment, and a NEGATIVE DECLARATION will be prepared.

I find that although the proposed project could have a significant effect on the environment, there will not be a significant effect in this case because revisions in the project have been made by or agreed to by the project proponent. A MITIGATED NEGATIVE DECLARATION will be prepared.

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I find that the proposed project MAY have a significant effect on the environment, and an ENVIRONMENTAL IMPACT REPORT (EIR) is required.

I find that the proposed project MAY have a “potentially significant impact” or “potentially significant unless mitigated” impact on the environment, but at least one effect 1) has been adequately analyzed in an earlier document pursuant to applicable legal standards, and 2) has been addressed by mitigation measures based on the earlier analysis as described on attached sheets. An EIR is required, but it must analyze only the effects that remain to be addressed.

I find that although the proposed project could have a significant effect on the environment, because all potentially significant effects (a) have been analyzed adequately in an earlier EIR or NEGATIVE DECLARATION pursuant to applicable standards, and (b) have been avoided or mitigated pursuant to that earlier EIR or NEGATIVE DECLARATION, including revisions or mitigation measures that are imposed upon the proposed project, nothing further is required.

Approved By:

Greg Thompson, City Manager/Community Development Director Date City of Atwater, Community Development Department

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4 EVALUATION OF ENVIRONMENTAL IMPACTS

4.1 AESTHETICS
Except as provided in Public Resources
Code Section 21099, would the project:

Potentially
Significant
Impact
Less than
Significant with
Mitigation
Incorporated
Less than
Significant
Impact
No
Impact
a) Have a substantial adverse effect on
a scenic vista? X
b) Substantially damage scenic
resources, including, but not limited
to, trees, rock out-croppings, and
historic buildings within a state
scenic highway?
X
c) In non-urbanized areas,
substantially degrade the existing
visual character or quality public
views of the site and its
surroundings? (Public views are
those that are experienced from
publicly accessible vantage point).

If the project is in an urbanized area,
would the project conflict with
applicable zoning and other
regulations governing scenic
quality?
X
d) Create a new source of substantial
light or glare which would adversely
affect day or nighttime views in the
area?
X

4.1.1 Environmental Setting
Generally, aesthetics may include scenic vistas and scenic resources (e.g. trees, rock outcroppings, historic buildings, and highways). The City of Atwater’s visual features predominately includes urbanized and agricultural land uses. The Atwater General Plan (General Plan) recognizes the city’s scenic resources to be “open space areas” (i.e., agricultural lands) in addition to several transportation routes or “scenic corridors”. The General Plan does not identify or designate “scenic vistas.” The identified scenic corridors include Atwater Boulevard, First Street, Bellevue Road, Shaffer Road, Winton Way, Broadway from Winton Way to First Street, Buhach Road, Third Street, Part of Grove Avenue, and all entrances to the city. Although there are two (2) state-designated scenic highways in the County of Merced (SR 152 and Interstate 5), these highways are not within city limits and thus, the City does not designate them as scenic resources. Lastly, the General Plan identifies places of contemporary historical significance in the city including the Bloss Manson, Bloss Library, and Castle Air Museum.

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The Project site is currently vacant with improvements along all street frontages. The site is generally flat and does not contain any geologic formations. The Project site is generally surrounded by institutional use (north), residential use (east and south), and vacant land (west).

California Scenic Highway Program
The California Scenic Highway Program was established in 1963 with the purpose of protecting and enhancing the natural scenic beauty of California highways and adjacent corridors, through special conservation treatment. A highway may be designated scenic depending upon how much of the natural landscape can be seen by travelers, the scenic quality of the landscape, and the extent to which development intrudes upon the traveler's enjoyment of the view. There are no officially designated State Scenic Highways in the City of Atwater, inclusive of the Project site. 1

4.1.2 Impact Assessment
Except as provided in PRC Section 21099, would the project:
a) Have a substantial adverse effect on a scenic vista? No Impact. The Project site is vacant and surrounded by urban development. The site is not adjacent to scenic corridors identified in the General Plan. In addition, the site is not near state-designated scenic highways and does not contain any historic buildings or places of contemporary historical significance according to the General Plan.

As a result, the Project would not adversely affect scenic vistas and no impact would occur because of the Project. b) Substantially damage scenic resources, including, but not limited to, trees, rock outcroppings, and historic buildings within a state scenic highway?
No Impact. According to the California State Scenic Highway Program, there are no officially designated State Scenic Highways in the City of Atwater, inclusive of the Project site. As such, the proposed Project would not damage scenic resources, including trees, rock out-croppings, and historic buildings within a state scenic highway and no impact would occur as a result of the Project.
c) In non-urbanized areas, substantially degrade the existing visual character or quality of public views of the site and its surroundings? (Public views are those that are experienced from publicly accessible vantage point).

If the project is in an urbanized area, would the project conflict with applicable zoning and other regulations governing scenic quality?
Less than Significant Impact. The Project site is in an urbanized area surrounded by urban development, including institutional and residential uses. Development of the Project site, including three (3) 2-story apartment buildings, will not have a significantly different character from the surrounding area. Further, the proposed use is subject to compliance with applicable zoning and other regulations governing scenic quality, which will ensure the minimization of any visual impact by upholding the visual character or quality of public views of the site and its surroundings. Through the entitlement process, the Project would be subject to compliance with applicable policies and regulations that govern scenic quality including but not limited to the General Plan, AMC, and California Building 1 Caltrans. California State Scenic Highway System Map. Accessed on December 12, 2023, https://caltrans.maps.arcgis.com/apps/webappviewer/index.html?id=465dfd3d807c46cc8e8057116f1aacaa

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Code (CBC). Compliance would ensure that development of the site would not conflict with applicable zoning and other regulations governing scenic quality. Therefore, a less than significant impact would occur because of the Project.
d) Create a new source of substantial light or glare which would adversely affect day or nighttime views in the area?
Less than Significant Impact. Generally, lighting impacts are associated with artificial lighting in evening hours either through interior lighting from windows or exterior lighting (e.g., street lighting, parking lot lighting, landscape lighting, cars, and trucks). Development of the Project site would incrementally increase the amount of light from streetlights, exterior lighting, and vehicular headlights. Such sources could create adverse effects on day or nighttime views in the area.

As mentioned above, the Project would introduce new light sources into the area, including temporary light and glare resulting from construction activities that could adversely affect day or nighttime views. Although construction activities are anticipated to occur primarily during daylight hours, it is possible that some activities could occur during dusk or early evening hours (pursuant to Atwater Municipal Code Section 8.44.050, construction activities are allowed between 7:00 AM and 7:00 PM). Construction during these time periods could result in light and glare from construction vehicles or equipment. However, construction would occur primarily during daylight hours and would be temporary in nature. Once construction is completed, any light and glare from these activities would cease to occur.

Regarding operations, the Project includes lighting fixtures to provide interior lighting, lamps, outdoor lighting, etc.

Lighting design would be required to comply with the AMC, which contains specific, enforceable requirements and/or restrictions intended to prevent light and glare impacts (pursuant to Atwater Municipal Code Section

8.32.030, the City does not allow lights, lighted signs, or other devices that direct or reflect glare onto public rightof-way or neighboring properties). The lighting design guide covers outdoor spaces including regulations for mounted luminaires (i.e., high efficacy, motion sensor controlled, time clocks, energy management control systems, etc.). As such, conditions imposed on the Project by the City of Atwater, in addition to Title 24 requirements, would reduce light and glare impacts to a less than significant impact.

4.1.3 Mitigation Measures
None required.

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4.2 AGRICULTURE AND FORESTRY RESOURCES
Would the project: Potentially Significant
Impact
Less than
Significant with
Mitigation
Incorporated
Less than
Significant
Impact
No
Impact
a) Convert Prime Farmland, Unique
Farmland, or Farmland of Statewide
Importance (Farm-land), as shown
on the maps prepared pursuant to
the Farmland Mapping and Monitoring Program of the California Resources Agency, to nonagricultural use?
X
b) Conflict with existing zoning for
agricultural use, or a Williamson Act
contract?
X
c) Conflict with existing zoning for, or
cause rezoning of, forest land (as
defined in Public Resources Code
section 12220(g)), timberland (as
defined by Public Resources Code
section 4526), or timberland zoned
Timberland Production (as defined
by Government Code section
51104(g))?
X
d) Result in the loss of forest land or
conversion of forest land to nonforest use? X
e) Involve other changes in the
existing environment which, due to
their location or nature, could result
in conversion of Farmland, to nonagricultural use or conversion of forest land to non-forest use?
X

4.2.1 Environmental Setting
The Project site is located within the Atwater city limits and is planned and zoned for residential uses. The site is generally flat and does not contain any geologic formations. The Project site is generally surrounded by institutional use, residential use, and vacant land. The Project site is currently vacant with improvements including curb, gutter, sidewalks, overhead utilities, and streetlights, to its north, east, and south, along Sunset Drive and Matthew Street.

The existing biotic conditions and resources of the site can be defined primarily as ruderal and herbaceous vegetation with heavy alternation due to discing and grading. There are no trees, shrubs, or water features present on the site. Lastly, the Project site does not contain any agricultural or forestry resources such as agricultural land, forest land, or timberland.

Farmland Monitoring and Mapping Program

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The California Department of Conservation manages the Farmland Mapping and Monitoring Program (FMMP) that provides maps and data for analyzing land use impacts to farmland. The FMMP produces the Important Farmland Finder as a resource map that shows quality (soils) and land use information. Agricultural land is rated according to soil quality and irrigation status, in addition to many other physical and chemical characteristics. The highest quality land is called “Prime Farmland” which is defined by the FMMP as “farmland with the best combination of physical and chemical features able to sustain long term agricultural production. This land has the soil quality, growing season, and moisture supply needed to produce sustained high yields. Land must have been used for irrigated agricultural production at some time during the four years prior to the mapping date. 2 Maps are updated every two years. According to the FMMP, California Important Farmland Finder, the Project site, and all properties in its immediate vicinity are classified as “Urban and Built-Up Land.” 3

California Land Conservation Act
The California Land Conservation Act of 1965 (i.e., the Williamson Act) allows local governments to enter contracts with private landowners to restrict parcels of land agricultural or open space uses. In return, property tax assessments of the restricted parcels are lower than full market value. The minimum length of a Williamson Act contract is 10 years and automatically renews upon its anniversary date; as such, the contract length is essentially indefinite. The Project site is not subject to the Williamson Act.

4.2.2 Impact Assessment
Would the project:
a) Convert Prime Farmland, Unique Farmland, or Farmland of Statewide Importance (Farmland), as shown on the maps prepared pursuant to the Farmland Mapping and Monitoring Program of the California Resources Agency, to non-agricultural use?
No Impact. According to the FMMP, the Project site is designated as “Urban and Built-Up Land.” As such, the Project site is not located on lands designated as “Prime Farmland,” “Unique Farmland,” or “Farmland of Statewide Importance.” Therefore, the Project would not convert Prime Farmland, Unique Farmland, or Farmland of Statewide Importance to non-agricultural use and no impact would occur. b) Conflict with existing zoning for agricultural use or a Williamson Act contract? No Impact. The Project site is not zoned for agricultural use and is not subject to the Williamson Act. Therefore, the Project would not conflict with existing zoning for agricultural use, or a Williamson Act contract and no impact would occur.
c) Conflict with existing zoning for, or cause rezoning of, forest land (as defined in Public Resources Code section 12220(g)), timberland (as defined by Public Resources Code section 4526), or timberland zoned Timberland Production (as defined by Government Code section 51104(g))? 2 California Department of Conservation. Important Farmland Categories. Accessed on December 12, 2023, https://www.conservation.ca.gov/dlrp/fmmp/Pages/Important-Farmland-Categories.aspx 3 California Department of Conservation. (2018). California Important Farmland Finder. Accessed on December 12, 2023, https://maps.conservation.ca.gov/DLRP/CIFF/

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No Impact. The Project site does is not planned or zoned for forest land or timberland. Further, the Project site would not cause the rezoning of forest land, timberland, or timberland zoned Timberland Production. As a result, the Project would not conflict with existing zoning for, or cause rezoning of, forest land, timberland, or timberland zoned Timberland Production and no impact would occur.
d) Result in the loss of forest land or conversion of forest land to non-forest use? No Impact. The Project site does not contain forest land and is not planned or zoned for forest land or forest uses.

Development of the Project site would therefore not result in the loss of forest land or conversion of forest land to non-forest use. As a result, no impact would occur.
e) Involve other changes in the existing environment, which, due to their location or nature, could result in conversion of Farmland to non-agricultural use or conversion of forest land to non-forest use? No impact. The Project site is planned and zoned for residential uses and does not contain agricultural or forestry uses or resources. The properties in the immediate vicinity of the Project site also do not contain agricultural or forestry uses or resources. According to the FMMP, California Important Farmland Finder, the Project site and the properties in its immediate vicinity are classified as “Urban and Built-Up Land.” Therefore, future development of the Project site with residential development would be generally consistent with the existing environment of the surrounding, urbanized, and non-agricultural or forestry uses. As a result, the Project would not involve other changes in the existing environment that could result in the conversion of farmland to non-agricultural use or conversion of forest land to non-forest use. Therefore, no impact would occur because of the Project.

4.2.3 Mitigation Measures
None required.

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4.3 AIR QUALITY
Would the project:

Potentially
Significant
Impact
Less than
Significant with
Mitigation
Incorporated
Less than
Significant
Impact
No
Impact
a) Conflict with or obstruct
implementation of the applicable air
quality plan?
X
b) Result in a cumulatively considerable
net increase of any criteria pollutant
for which the project region is nonattainment under an applicable federal or state ambient air quality
standard?
X
c) Expose sensitive receptors to
substantial pollutant concentrations? X
d) Result in other emissions (such as
those leading to odors) adversely
affecting a substantial number of
people?
X

4.3.1 Environmental Setting
Atwater lies within the central portion of the San Joaquin Valley Air Basin that is bounded by the Sierra Nevada Mountain range to the east, Coastal Ranges to the west, and Tehachapi mountains to the south. The San Joaquin Valley Air Pollution Control District (SJVAPCD) regulates air quality in eight counties including: Fresno, Kern, Kings, Madera, Merced, San Joaquin, Stanislaus, and Tulare. The SJVAPCD oversees the SJVAB.

Impacts on air quality result from emissions generated during short-term activities (construction) and long-term activities (operations). Construction-related emissions consist mainly of exhaust emissions (NOx and PM) from construction equipment and other mobile sources, and fugitive dust (PM) emissions from earth moving activities.

Operational emissions are source specific and consist of permitted equipment and activities and non-permitted equipment and activities.

Air pollution in the SJVAB can be attributed to both human-related (anthropogenic) and natural (nonanthropogenic) activities that produce emissions. Air pollution from significant anthropogenic activities in the SJVAB includes a variety of industrial-based sources as well as on- and off-road mobile sources. Four main sources of air pollutant emissions in the SJVAB are motor vehicles, industrial plants, agricultural activities, and construction activities. All four (4) of the major pollutant sources affect ambient air quality throughout the SJVAB. These sources, coupled with geographical and meteorological conditions unique to the area, stimulate the formation of unhealthy air. Air pollutants can remain in the atmosphere for long periods and can build to unhealthful levels when stagnant conditions that are common in the San Joaquin Valley occur. Pollutants are transported downwind from urban areas with many emission sources which are also recirculated back to the urban areas.

Further, the SJVAB is in non-attainment for ozone, PM10, and PM2.5, which means that certain pollutants' exposure levels are often higher than the normal air quality requirements. Air quality standards have been set to protect

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public health, particularly the health of vulnerable people. Therefore, if the concentration of those contaminants exceeds the norm, some susceptible individuals in the population are likely to experience health effects.

Concentration of the pollutant in the air, the length of time exposed and the individual's reaction are factors that affect the extent and nature of the health effects.

San Joaquin Valley Air Pollution Control District
The SJVAPCD is the agency primarily responsible for ensuring that NAAQS and CAAQS are not exceeded and that air quality conditions are maintained in the SJVAB, within which the Project is located. Responsibilities of the SJVAPCD include, but are not limited to, preparing plans for the attainment of ambient air quality standards, adopting and enforcing rules and regulations concerning sources of air pollution, issuing permits for stationary sources of air pollution, inspecting stationary sources of air pollution and responding to citizen complaints, monitoring ambient air quality and meteorological conditions, and implementing programs and regulations required by the FCAA and the CCAA.

The SJVAPCD rules and regulations that may apply to projects that will occur during buildout of the project include but are not limited to the following:

Rule 2010 – Permits Required. The purpose of this rule is to require any person constructing, altering, replacing or operating any source operation which emits, may emit, or may reduce emissions to obtain an Authority to Construct or a Permit to Operate. This rule also explains the posting requirements for a Permit to Operate and the illegality of a person willfully altering, defacing, forging, counterfeiting or falsifying any Permit to Operate.

Rule 2201 – New and Modified Stationary Source Review Rule. The purpose of this rule is to provide for the following:

The review of new and modified Stationary Sources of air pollution and to provide mechanisms including emission trade-offs by which Authorities to Construct such sources may be granted, without interfering with the attainment or maintenance of Ambient Air Quality Standards; and No net increase in emissions above specified thresholds from new and modified Stationary Sources of all nonattainment pollutants and their precursors.

Rule 4001 – New Source Performance Standards. This rule incorporates the New Source Performance Standards from Part 60, Chapter 1, Title 40, Code of Federal Regulations (CFR).

Rule 4002 – National Emission Standards for Hazardous Air Pollutants. This rule incorporates the National Emission Standards for Hazardous Air Pollutants from Part 61, Chapter I, Subchapter C, Title 40, Code of Federal Regulations (CFR) and the National Emission Standards for Hazardous Air Pollutants for Source Categories from Part 63, Chapter I, Subchapter C, Title 40, Code of Federal Regulations (CFR).

Rule 4102 – Nuisance. The purpose of this rule is to protect the health and safety of the public and applies to any source operation that emits or may emit air contaminants or other materials.

Rule 4601 – Architectural Coatings. The purpose of this rule is to limit VOC emissions from architectural coatings. This rule specifies architectural coatings storage, cleanup, and labeling requirements.

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Rule 4641 – Cutback, Slow Cure, and Emulsified Asphalt, Paving and Maintenance Operations. The purpose of this rule is to limit VOC emissions from asphalt paving and maintenance operations. This rule applies to the manufacture and use of cutback asphalt, slow cure asphalt and emulsified asphalt for paving and maintenance operations.

Regulation VIII – Fugitive PM10 Prohibitions. The purpose of Regulation VIII (Fugitive PM10 Prohibitions) is to reduce ambient concentrations of fine particulate matter (PM10) by requiring actions to prevent, reduce or mitigate anthropogenic fugitive dust emissions.

Rule 9510 – Indirect Source Review. The purposes of this rule are to:

1. Fulfill the District’s emission reduction commitments in the PM10 and Ozone Attainment Plans.

2. Achieve emission reductions from the construction and use of development projects through design features and on-site measures.

3. Provide a mechanism for reducing emissions from the construction of and use of development projects through off-site measures.

Thresholds of Significance
To assist local jurisdictions in the evaluation of air quality impacts, the SJVAPCD has published the Guide for Assessing and Mitigating Air Quality Impacts (GAMAQI). SJVAPCD recommends a three (3)-tiered approach to air quality analysis based on project size to allow quick screening for CEQA impacts:

1. Small Project Analysis Level (SPAL): based on the District’s New Source Review, the District pre-quantified emissions and determined values as thresholds of significance for criteria pollutants. Residential, commercial, retail, industrial, educational, and recreational land uses are eligible to use this for screening.

The SPAL was published on November 13, 2020, by the SJVAPCD to determine potential impacts in GAMAQI.4 SPAL is based on a CalEEMod version 2016.3.2.

2. Cursory Analysis Level (CAL): CAL is used to determine significance on projects that exceed the SPAL criteria.

Analysis includes using CalEEMod to estimate emissions and air pollutants.

3. Full Analysis Level (FAL): this level of analysis is usually required for an EIR. It requires a full air quality report that describes impacts on the public.

GAMAQI also includes recommended thresholds of significance to be used for the evaluation of short-term construction, long-term operational, odor, toxic air contaminant, and cumulative air quality impacts. Accordingly, the SJVAPCD-recommended thresholds of significance are used to determine whether implementation of the proposed Project would result in a significant air quality impact. Projects that exceed these recommended thresholds would be considered to have a potentially significant impact on human health and welfare. The thresholds of significance are summarized, as follows:
4 San Joaquin Valley Air Pollution Control District. (2020). “Small Project Analysis Levels (SPAL)”. Accessed on December 12, 2023, https://www.valleyair.org/transportation/CEQA%20Rules/GAMAQI-SPAL.PDF

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Criteria Air Pollutants
SJVAPCD adopted thresholds of significance for criteria air pollutants, as shown in Table 4-1. The thresholds of significance are based on a calendar year basis. For construction emissions, the annual emissions are evaluated on a rolling 12-month period. The following summarizes these thresholds:

Short-Term Emissions of Particulate Matter (PM10): Construction impacts associated with the proposed Project would be considered significant if the feasible control measures for construction in compliance with Regulation VIII as listed in the SJVAPCD guidelines are not incorporated or implemented, or if project-generated emissions would exceed 15 tons per year (TPY).

Short-Term Emissions of Ozone Precursors (ROG and NOX): Construction impacts associated with the proposed Project would be considered significant if the project generates emissions of Reactive Organic Gases (ROG) or NOX that exceeds 10 TPY.

Long-Term Emissions of Particulate Matter (PM10): Operational impacts associated with the proposed Project would be considered significant if the project generates emissions of PM10 that exceed 15 TPY.

Long-Term Emissions of Ozone Precursors (ROG and NOX): Operational impacts associated with the proposed Project would be considered significant if the project generates emissions of ROG or NOX that exceeds 10 TPY.

Table 4-1 SJVAPCD Recommended Air Quality Thresholds of Significance2F 5 Pollutant Significance Threshold
Construction Emissions (tons/year) Operational Emission (tons/year) CO 100 100
NOX 10 10
ROG 10 10
SOX 27 27
PM10 15 15
PM2.5 15 15
Conflict with or Obstruct Implementation of Applicable Air Quality Plan Air Quality Plans (AQPs) are plans for reaching the attainment of air quality standards. The applicable AQP for the SJVAB is the GAMAQI. Due to the region’s nonattainment status for ozone, PM2.5, and PM10, if the Project-generated emissions of either of the ozone precursor pollutants (i.e., ROG and NOx) or PM10 would exceed the SJVAPCD’s significance thresholds, then the Project would be considered to be conflicting with the AQP. In addition, if the Project would result in a change in land use and corresponding increases in vehicle miles traveled, the Project may result in an increase in vehicle miles traveled that is unaccounted for in regional emissions inventories contained in regional air quality control plans. Vehicle Miles Traveled are analyzed in Section 4.17.

Local Mobile-Source CO Concentrations
5 SJVAPCD. (2015). Guidance for Assessing and Mitigating Air Quality Impacts. Accessed on December 12, 2023, https://www.valleyair.org/transportation/GAMAQI-2015/FINAL-DRAFT-GAMAQI.PDF

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Local mobile source impacts associated with the proposed Project would be considered significant if the project contributes to CO concentrations at receptor locations in excess of the CAAQS (i.e., 9.0 ppm for 8 hours or 20 ppm for 1 hour).

Toxic Air Contaminants
Exposure to toxic air contaminants (TAC) would be considered significant if the probability of contracting cancer for the Maximally Exposed Individual (i.e., maximum individual risk) would exceed 10 in 1 million or would result in a Hazard Index greater than one (1).

As recommended by the SJVAPCD, the latest approved California Air Pollution Control Officer’s Association (CAPCOA) methodology was utilized as the TAC screening methodology. According to the CAPCOA Guidance Document titled “Health Risk Assessments for Proposed Land Use Projects,” there are two types of land use project that have the potential to cause long-term public health risk impacts. These project types are as follows:
• Type A: Land use projects with toxic emissions that impact receptors, and • Type B: Land use project that will place receptors in the vicinity of existing toxics sources.

In this Guidance document, Type A projects examples are (project impacts receptors):
• combustion related power plants,
• gasoline dispensing facilities,
• asphalt batch plants,
• warehouse distribution centers,
• quarry operations, and
• other stationary sources that emit toxic substances.

Odor
The intensity of an odor source’s operations and its proximity to sensitive receptors influences the potential significance of odor emissions. Specific land uses that are considered sources of undesirable odors include landfills, transfer stations, composting facilities, sewage treatment plants, wastewater pump stations, asphalt batch plants and rendering plants. The SJVAPCD has identified these common types of facilities that have been known to produce odors in the SJVAB and has prepared screening levels for potential odor sources ranging from one to two miles of distance from the odor-producing facility to sensitive receptors. Odor impacts would be considered significant if the project has the potential to frequently expose members of the public to objectionable odors.

Ambient Air Quality
The SJVAPCD applies the following guidance in determining whether an ambient air quality analysis should be performed: when assessing the significance of project-related impacts on air quality, it should be noted that the impacts may be significant when on-site emission increases from construction activities or operational activities exceed the 100 pounds per day screening level of any criteria pollutant after implementation of all enforceable mitigation measures. Under such circumstances, the SJVAPCD recommends that an ambient air quality analysis be performed.

Small Project Analysis Level

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The SPAL identifies pre-quantified emissions and determined values related to project type, size, and number of vehicle trips. According to the SPAL, projects that fit specified descriptions are deemed to have a less than significant impact on air quality and as such are excluded from quantifying criteria pollutant emissions for CEQA purposes.

Methodology
SJVACPD’s Guidelines recommend using the CalEEMod software program to calculate project emissions. CalEEMod is a statewide model designed to provide a uniform platform for government agencies, land use planners, and environmental professionals to quantify potential criteria pollutant and greenhouse gas (GHG) emissions from land use projects. The model quantifies direct emissions from construction and operation (including vehicle use), as well as indirect emissions, such as emissions from energy use, solid waste disposal, vegetation planting and/or removal, and water use. The model also identifies mitigation measures to reduce criteria pollutant and GHG emissions. The Project’s construction and operational emissions were estimated using the California Emissions Estimator Model (CalEEMod), version 2020.4.0.

4.3.2 Impact Assessment
Would the project:
a) Conflict with or obstruct implementation of the applicable air quality plan? Less than Significant Impact. The Project would not conflict with the applicable air quality plan if the Project does not exceed the adopted quantitative thresholds for criteria pollutant emissionsthat are established in the GAMAQI, as demonstrated in the Thresholds of Significance above. As stated above, the SJVAPCD recommends a three (3)- tiered approach to analyze projects for significant impacts on air quality. The first tier is the Small Project Analysis Level (SPAL), which adopts a threshold of significance according to the use type, size, and number of vehicle trips of a project. As demonstrated below, the proposed Project would not have any significant effects relating to air quality pursuant to SPAL.

Based on the Project description, the most applicable land use type for the proposed Project is Low Rise Apartment.

The Project proposes the development of three (3) apartment buildings totaling 25 dwelling units. The corresponding threshold for this land use compared to the Project is shown in Table 4-2. As shown, the Project is below all thresholds and therefore, the Project is assumed to result in air quality impacts that are below the identified thresholds of significance and thus, a less than significant impact would occur.

Table 4-2 SPAL Significance Thresholds
SPAL Threshold Proposed Project Exceed
Threshold?
Size/Unit 224 dwelling units 25 dwelling units No
Average Daily One-way Trips for All Fleet Types
(Except Heavy-Heavy Duty Trucks (HHDT)) * 800 168.5 No
Average Daily One-way for HHDT trips only
(50-mile trip length) 15 0 No
* Average daily trips generated by the Project is estimated using ITE Trip Generation Manual 11th Edition. See detailed calculations in Section 4.17 TRANSPORTATION.
b) Result in a cumulatively considerable net increase of any criteria pollutant for which the project region is non-attainment under an applicable federal or state ambient air quality standard?

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Less than Significant Impact. The SJVAB is in non-attainment for ozone, PM10, and PM2.5, which means that certain pollutants' exposure levels are often higher than the normal air quality requirements. The requirements have been set to protect public health, particularly the health of vulnerable populations. Therefore, if the concentration of those contaminants exceeds the norm, some susceptible individuals in the population are likely to experience health effects. Concentration of the pollutant in the air, the length of time exposed and the individual's reaction are factors that affect the extent and nature of the health effects as analyzed in criterion a) above, the Project would have a less than significant impact on air quality and are excluded from quantifying criteria pollutant emissions for CEQA purposes. Therefore, the Project would not result in significant cumulative health impacts because the emissions are not at a level that would be considered cumulatively significant. As such, the Project would have a less than significant impact.
c) Expose sensitive receptors to substantial pollutant concentrations? Less than Significant Impact. Sensitive receptors are defined as people that have an increased sensitivity to air pollution or environmental contaminants. Sensitive receptors include schools, parks and playgrounds, day care centers, nursing homes, hospitals, and residential dwelling units. The nearest sensitive receptors to the Project site are single-family residences located adjacent to Everett Street, approximately 90 feet east of the Project site, and Atwater Community School, approximately 150 feet north of the site (measured from the Project’s property line to existing structures of the sensitive receptors. As stated under criterion a) above, emissions during construction or operation would not reach the significance thresholds and would not be anticipated to result in concentrations that reach or surpass ambient air quality requirements.

Further, anticipated development that would result from Project implementation would not be uses that would generate toxic emissions (i.e., Type A uses identified by the CAPCOA guidelines). Although emissions would be emitted during construction of the site (i.e., through diesel fuel and exhaust from equipment), emissions would be temporary and last only during construction activities. In addition, construction activities would be required to comply with all rules and regulations administered by the SJVAPCD including but not limited to Rule 9510 (Indirect Source Review), Regulation VIII (Fugitive PM10 Prohibitions), Rule 2010 (Permits Required), Rule 2201 (New and Modified Stationary Source Review), Rule 4402 (Nuisance), Rule 4601 (Architectural Coatings), and Rule 4641 (Cutback, Slow Cure, and Emulsified Asphalt, Paving and Maintenance Operations). Impacts would be less than significant.
d) Result in other emissions (such as those leading to odors) adversely affecting a substantial number of people? Less than Significant Impact. Specific uses and operations that are considered sources of undesirable odors include landfills, transfer stations, composting facilities, sewage treatment plants, wastewater pump stations, asphalt batch plants and rendering plants. The Project would not consist of such land uses; rather, implementation of the proposed Project would facilitate the development of three (3) apartment buildings with a total of 25 dwelling units, and thus is unlikely to produce odors that would be considered to adversely affect a substantial number of people.

Therefore, a less than significant impact would occur.

4.3.3 Mitigation Measures
None required.

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4.4 BIOLOGICAL RESOURCES
Would the project:

Potentially
Significant
Impact
Less than
Significant with
Mitigation
Incorporated
Less than
Significant
Impact
No
Impact
a) Have a substantial adverse effect,
either directly or through habitat
modifications, on any species
identified as a candidate, sensitive, or
special status species in local or
regional plans, policies, or regulations,
or by the California Department of
Fish and Game or U.S. Fish and
Wildlife Service?
X
b) Have a substantial adverse effect on
any riparian habitat or other sensitive
natural community identified in local
or regional plans, policies, regulations
or by the California Department of
Fish and Game or US Fish and Wildlife
Service?
X
c) Have a substantial adverse effect on
state or federally protected wetlands
(including, but not limited to, marsh,
vernal pool, coastal, etc.) through
direct removal, filling, hydrological
interruption, or other means?
X
d) Interfere substantially with the
movement of any native resident or
migratory fish or wildlife species or
with established native resident or
migratory wildlife corridors, or
impede the use of native wildlife
nursery sites?
X
e) Conflict with any local policies or
ordinances protecting biological
resources, such as a tree preservation
policy or ordinance?
X
f) Conflict with provisions of an adopted
Habitat Conservation Plan, Natural
Community Conservation Plan, or
other approved local, regional, or
state habitat conservation plan.

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4.4.1 Environmental Setting
The Project site is located within the Atwater city limits and is planned and zoned for residential use. The Project site is currently vacant with no structures. The site contains existing improvements, including curb, gutter, sidewalks, overhead utilities, and streetlights, to its north, east, and south, along Sunset Drive and Matthew Street.

U.S. Fish and Wildlife – Special-Status Species Database The U.S. Fish and Wildlife Service (USFWS) operates an “Information for Planning and Consultation” (IPaC) database, which is a project planning tool for the environmental review process that provides general information on the location of special-status species that are “known” or “expected” to occur (note: the database does not provide occurrences; refer to the California Department of Fish and Wildlife – Natural Diversity Database below). 6 i Specifically, the IPaC database identifies nine (9) special-status species that are potentially affected by activities in the Project site including: San Joaquin Kit Fox (endangered), Northwestern Pond Turtle (proposed threatened), California Tiger Salamander (threatened), Monarch Butterfly (candidate), Valley Elderberry Longhorn Beetle (threatened), conservancy fairy shrimp (endangered), vernal pool fairy shrimp (threatened), vernal pool tadpole shrimp (endangered), Colusa grass (threatened).

U.S. Fish and Wildlife – Critical Habitat Report
Once a species is listed under the federal Endangered Species Act, NOAA Fisheries is required to determine whether there are areas that meet the definition of Critical Habitat. Per NOAA Fisheries, Critical Habitat is defined as:
• Specific areas within the geographical area occupied by the species at the time of listing that contain physical or biological features essential to conservation of the species and that may require special management considerations or protection; and
• Specific areas outside the geographical area occupied by the species if the agency determines that the area itself is essential for conservation. 7
The process of Critical Habitat designation is complex and involves the consideration of scientific data, public and peer review, economic, national security, and other relevant impacts.

According to the Critical Habitat for Threatened & Endangered Species Report updated November 28, 2023, the City of Atwater, inclusive of the Project site and its immediate vicinity (0.5-mile radius from the site) are not located within a federally designated Critical Habitat. 8 No critical habitats are identified in the city limits. The closest 6 U.S. Fish and Wildlife Service. Information and Planning Consultation Online System. Accessed on December 12, 2023, https://ecos.fws.gov/ipac/ 7 National Oceanic and Atmospheric Administration (NOAA). Critical Habitat. Accessed on December 12, 2023, https://www.fisheries.noaa.gov/national/endangered-species-conservation/critical-habitat#key-regulations 8 U.S. Fish & Wildlife. (2021). ECOS Environmental Conservation Online System - USFWS Threatened & Endangered Species Active Critical Habitat Report (updated March 23, 2023). Accessed December 12, 2023, https://ecos.fws.gov/ecp/report/table/critical-habitat.html

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federally designated Critical Habitat is located approximately 5.7 miles southwest and 5.9 northeast of the Project site designated for the Colusa grass (Neostapfia colusana).

U.S. Fish & Wildlife Service – National Wetlands Inventory The USFWS provides a National Wetlands Inventory (NWI) with detailed information on the abundance, characteristics, and distribution of U.S. wetlands. A search of the NWI shows no federally protected wetlands (including but not limited to marsh, vernal pool, coastal, etc.) on the Project site or within the immediate vicinity (0.5-mile radius) of the Project site. 9 The NWI does not identify any water features within the Project site. The closest water feature is the irrigation canal identified is a 25.5-acre R4SBCx riverine habitat, 0.1 miles southwest of the Project site. R4SBCx indicates Riverine System (R) with flowing water only part of the year (4) that is completely dewatered at low tide (SB) and seasonally flooded (C) and has been excavated by humans (x) (i.e., canal).

Additionally, the Project site is not within or adjacent to a riparian area nor does the site contain water features.

Environmental Protection Agency – WATERS Geoviewer
The U.S. Environmental Protection Agency (EPA) WATERS GeoViewer provides a GeoPlatform based web mapping application of water features by location. According to the WATERS GeoViewer, there is a catchment within the Project site, where a catchment is defined as a local drainage area for a specific stream segment. An irrigation canal runs to the north of the Project site. There are no streams, canals, or waterbodies on the Project site. 10 California Department of Fish and Wildlife – Natural Diversity Database The California Department of Fish and Wildlife (CDFW) operates the California Natural Diversity Database (CNDDB), which is an inventory of the status and locations of rare plants and animals in California in addition to the reported occurrences of such species.11 According to the CDFW CNDDB, there are 11 special-status species with a total of 24 occurrences that have been observed and reported to the CDFW in or near the Atwater Quad as designated by the United States Geological Survey (USGS). Of the 11 species, there are five (5) federally or state-listed species:
tricolored blackbird, vernal pool fairy shrimp, Swainson’s hawk, Colusa grass, and San Joaquin kit fox. 12 Appendix A lists the CNDDB-identified animal and plant species within the Atwater Quad, including their habitat and occurrences.

The CNDDB also provides CNDDB-known occurrences within a set geographic radius. Figure 4-5 shows the CNDDBidentified occurrences of animal and plant species within the five (5)-mile radius of the Project site. Table 4-3 lists all federally or state-listed special-status species CNDDB-known occurrences within the five (5)-mile radius of the Project site. As shown, the nearest occurrence is the San Joaquin kit fox occurrence 1.8 miles northeast of the Project site, dated 1999. Other species that are not federally or state-listed that are near the Project site include burrowing owl. The CNNDB ranks occurrences by the condition of habitat and ability of the species to persist over 9 U.S. Fish & Wildlife Service. National Wetlands Inventory. Accessed December 12, 2023, https://www.fws.gov/wetlands/data/Mapper.html 10 U.S. Environmental Protection Agency. WATERS GeoViewer. Accessed December 12, 2023, https://epa.maps.arcgis.com/apps/webappviewer/index.html?id=074cfede236341b6a1e03779c2bd0692 11 California Department of Fish and Wildlife. California Natural Diversity Database. Accessed December 12, 2023, https://wildlife.ca.gov/Data/CNDDB 12 California Department of Fish and Wildlife. Biogeographic Information and Observation System 6. Accessed December 12, 2023, https://apps.wildlife.ca.gov/rarefind/view/RareFind.aspx#

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time. As shown, the occurrences within the five (5)-mile radius of the Project site are ranked as poor, fair, and good.

Table 4-4 provides an analysis of essential habitats and the potential for the existence of the special-status species to exist on the Project site.

Table 4-3 Special-Status Species Occurrences within 5-mile radius of Project site Species Date Rank Distance to site
San Joaquin kit fox 1999/08/20 Poor 1.8 miles northeast Swainson’s hawk 2007/06/28 Good 3.4 miles northeast
Tricolored blackbird 1971/05/09 Unknown 3.4 miles southeast Vernal pool fairy shrimp 1997/02/13 Fair 3.8 miles northeast Western pond turtle 2006/10/13 Fair 3.8 miles northeast Swainson’s hawk 2008/05/14 Fair 3.8 miles southeast
Swainson’s hawk 2008/05/14 Fair 3.9 miles southeast
California tiger salamander 2016/02/17 Fair 4.4 miles northeast succulent owl's-clover 1997/04/19 Poor 4.5 miles northeast succulent owl's-clover 1997/04/19 Poor 4.6 miles northeast Only federally or state-listed threatened/endangered/candidate species are listed in the table.

Extirpated or possible extirpated occurrences are not shown in the table.

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Figure 4-1 CNDDB Species Occurrences

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Table 4-4 Essential Habitats and Potential Existence of Special-Status Species on Site Special-Status
Species General Habitat Micro Habitat Assessment
San Joaquin
kit fox
Annual grasslands or grassy
open stages with scattered
shrubby vegetation.

Need loose-textured sandy
soils for burrowing, and
suitable prey base.

The Project site consists of sand and
sandy loam and is covered by ruderal
vegetation, which could be suitable
habitat for San Joaquin kit fox.

However, the Project site is small and
is located within an urbanized area
with surrounding institutional and
residential development. In addition,
the occurrence of the San Joaquin kit
fox records movement along the
irrigation canal north of the site, which
is approximately 1.8 miles north of the
Project site. As such, there is little
potential for the existence of San
Joaquin kit fox on the Project site.

Succulent
owl’s-clover
Vernal pools. Moist places, often in acidic
soils. 20-705 m.

The Project site does not contain water
features. As such, the site does not
provide suitable habitat.

California
tiger
salamander
Lives in vacant or mammaloccupied burrows
throughout most of the year;
in grassland, savanna, or
open woodland habitats.

Need underground refuges,
especially ground squirrel
burrows, and vernal pools or
other seasonal water
sources for breeding.

The Project site does not contain
grassland, burrows, woodland, or
waterbodies. As such, the site does not
provide suitable habitat.

Vernal pool
fairy shrimp
Endemic to the grasslands of
the Central Valley, Central
Coast mountains, and South
Coast mountains, in astatic
rain-filled pools.

Inhabit small, clear-water
sandstone-depression pools
and grassed swale, earth
slump, or basalt-flow
depression pools.

The Project site does not contain
grassland or waterbodies. As such, the
site does not provide suitable habitat.

Swainson’s
hawk
Breeds in grasslands with
scattered trees, juniper-sage
flats, riparian areas,
savannahs, and agricultural
or ranch lands with groves or
lines of trees.

Requires adjacent suitable
foraging areas such as
grasslands, or alfalfa or grain
fields supporting rodent
populations.

The Project site does not contain
grassland, alfalfa, or grain fields. As
such, the site does not provide suitable
habitat.

Tricolored
blackbird
Highly colonial species, most
numerous in central valley
and vicinity. Largely endemic
to California.

Requires open water,
protected nesting substrate,
and foraging area with insect
prey within a few km of the
colony.

The Project site does not contain any
open water. As such, the site does not
provide suitable habitat.

Western
pond turtle
A thoroughly aquatic turtle
of ponds, marshes, rivers,
streams and irrigation
ditches, usually with aquatic
vegetation, below 6000 ft
elevation.

Needs basking sites and
suitable (sandy banks or
grassy open fields) upland
habitat up to 0.5 km from
water for egg-laying.

The Project site does not contain any
open water. As such, the site does not
provide suitable habitat.

California Fish and Game Code

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Sections 3503, 3503.5, and 3513 of the California Fish and Game Code specifically protect native birds and raptors.

Mitigation for avoidance of impacts to nesting birds is typically necessary to comply with these Sections of the Fish and Game Code in CEQA. 13
Section 3503: It is unlawful to take, possess, or needlessly destroy the nest or eggs of any bird, except as otherwise provided by this code or any regulation made pursuant thereto.

Section 3503.5: It is unlawful to take, possess, or destroy any birds in the orders Falconiformes or Strigiformes (birdsof-prey) or to take, possess, or destroy the nest or eggs of any such bird except as otherwise provided by this code or any regulation adopted pursuant thereto.

Section 3513: It is unlawful to take or possess any migratory nongame bird as designated in the Migratory Bird Treaty Act or any part of such migratory nongame bird except as provided by rules and regulations adopted by the Secretary of the Interior under provisions of the Migratory Treaty Act.

City of Atwater General Plan (2000)
The Atwater General Plan Open Space and Conservation Element identified 21 special-status species to have the potential to occur and five (5) species have been observed in or near the Atwater Planning Area. It maps the location of special-status species in the city’s Planning area, and none are located within or in the immediate vicinity of the Project site. The Atwater General Plan14 outlined policies related to the conservation of biological resources:

GOAL CO-6. Minimize impacts of development on wildlife and wildlife habitat, particularly special status species.

Policy CO-6.1. Consider opportunities for habitat preservation and enhancement in conjunction with public facility projects, particularly parks and storm drainage facilities.

Policy CO-6.2. Encourage the preservation of corridors between natural habitat areas to allow for the movement of wildlife and to prevent the creation of "biological islands." Implementation Program CO-6.a. When new development or redevelopment activities are proposed in locations with the potential for special status species to occur, require the project applicant to submit a report by a qualified biologist addressing the presence or absence of any special status species on the development site. The report shall include recommendations for avoiding or minimizing impacts on any special status species or habitat found to be present.

4.4.2 Impact Assessment
Would the project:
a) Have a substantial adverse effect, either directly or through habitat modifications, on any species identified as a candidate, sensitive, or special status species in local or regional plans, policies, or regulations, or by the California Department of Fish and Wildlife or the U.S. Fish and Wildlife Service? 13 The California Biologist's Handbook. California Fish and Game Code. Accessed on December 12, 2023, https://biologistshandbook.com/regulations/state-regulations/state-fish-and-gamecode/#:~:text=Section%203503,any%20regulation%20made%20pursuant%20thereto.%E2%80%9D 14 City of Atwater, California. (2000). City of Atwater 2000 General Plan Open Space and Conservation Element. Accessed on December 12, 2023, https://www.atwater.org/docs/generalplan/CHAPTER_4__OPEN_SPACE_AND_C.PDF

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Atwater City CouncilAugust 26, 2024

Atwater City Council
August 26, 2024