Atwater City Council
June 9, 2025

In-person participation by the public will be permitted. In addition, remote public participation is available in the following ways:
o Livestream online at www.atwater.org (Please be advised that there is a broadcasting delay. If you would like to participate in public comment, please use the option below).
o Submit a written public comment prior to the meeting: Public comments submitted to [email protected] by 4:00 p.m. on the day of the meeting will be distributed to the City Council, and made part of the official minutes but will not be read out loud during the meeting.

Assistance will be provided to those requiring accommodations for disabilities in compliance with the Americans with Disabilities Act of 1990. Persons requesting accommodation should contact the City in advance of the meeting, and as soon as possible, at (209) 357-6241.

CITY OF ATWATER

CITY COUNCIL,

FIRE PROTECTION DISTRICT,
AND

SUCCESSOR AGENCY TO THE ATWATER

REDEVELOPMENT AGENCY
AGENDA
Council Chambers
750 Bellevue Road
Atwater, California
June 9, 2025
REGULAR SESSION: (Council Chambers)
CALL TO ORDER: 6:00 PM
INVOCATION:

PLEDGE OF ALLEGIANCE TO THE FLAG:

City Council, FPD and Successor Agency to ARA Agenda for Meeting of June 9, 2025

ROLL CALL: (City Council/Board of Directors)
Ambriz ____, Cale ____, Raymond ____, Rochester ____, Nelson _____ SUBSEQUENT NEED ITEMS: (The City Clerk shall announce any requests for items requiring immediate action subsequent to the posting of the agenda. Subsequent need items require a two-thirds vote of the members of the City Council present at the meeting.)
APPROVAL OF AGENDA AS POSTED OR AS AMENDED: (This is the time for the City Council to remove items from the agenda or to change the order of the agenda.) PRESENTATIONS:

1. Certificate of Recognition - Atwater High School Forensics Class Staff's Recommendation: That Mayor Nelson on behalf of the City Council recognize the exceptional accomplishments of the Atwater High School Forensics team that competed in a recent statewide Crime Scene Investigation (CSI) competition.

CONSENT CALENDAR:

NOTICE TO THE PUBLIC
Background information has been provided on all matters listed under the Consent Calendar, and these items are considered to be routine. All items under the Consent Calendar are normally approved by one motion. If a Councilmember requests separate discussion on any item, that item will be removed from the Consent Calendar for separate action.

WARRANTS:

2. June 9, 2025
Staff's Recommendation: Approval of warrants as listed.

RESOLUTIONS:

3. Approval of the Statement of Investment Policy for the 2025-26 Fiscal Year and Delegating Authority to the City Treasurer to Invest Funds in Accordance with the Statement of Investment Policy (Finance Director Nicholas)
Staff's Recommendation: Adoption of Resolution No. 3536-25 approving the Statement of Investment Policy for Fiscal Year 2025-26 and delegating authority to the City Treasurer to invest funds in accordance with the Statement of Investment Policy.
***END OF CONSENT CALENDAR***

City Council, FPD and Successor Agency to ARA Agenda for Meeting of June 9, 2025

PUBLIC HEARINGS:

4. Adopting a Resolution Setting the Fiscal Year 2025-26 Miscellaneous Fee Schedule (Finance Director Nicholas)
Staff's Recommendation: Open the Public Hearing and receive any testimony given regarding the proposed 2025-26 Miscellaneous Fee Schedule;
Close the Public Hearing;
Motion to adopt Resolution No. 3537-25 setting the City of Atwater's Miscellaneous Fee Schedule for Fiscal Year 2025-26; or
Motion to approve staff's recommendation as presented.

5. Resolutions Adopting the Fiscal Year 2025-26 Budget including FiveYear Capital Improvement Plan and Approving Fund Expenditures and Fund Transfers; Establishing Appropriations Limitations; and Amending Classification Plan and Adopting Salary Schedule A-26 Effective June 20, 2025 (City Manager/Executive Director Hoem, Human Resources Director Sousa, and Finance Director/Treasurer Nicholas) Staff's Recommendation: Open the Public Hearing and receive any testimony given regarding the Fiscal Year 2025-26 Budget; Close the Public Hearing;
Motion to adopt Joint Authority Resolution No. 3538-25, Resolution No. AFPD 1-2025, and Resolution No. SA 2025-1 adopting the Fiscal Year 2025-26 budget, approving Fund Expenditures and Fund Transfers, and a Five-Year Capital Improvement Program with any modifications from the budget review and public hearing; to adopt Resolution No. 3539-25 establishing the Fiscal Year 2025-26 Appropriations Limitation; to adopt Resolution No. 3540-25 amending the City of Atwater Classification Plan and adopting Salary Schedule A-26, effective June 19, 2025; or
Motion to approve staff's recommendation as presented.

REPORTS AND PRESENTATIONS FROM STAFF:

6. Approving a Cost Share Agreement with Merced County for a Fire Equipment Mechanic (CAL Fire Battalion Chief Ayuso)
Staff's Recommendation: Motion to adopt Resolution No. 3543-25 Approving a Cost Share Agreement, in a form approved by the City Attorney, with the County of Merced, from July 1, 2025, to June 30, 2026, for a Fire Equipment Mechanic for Heavy Equipment in an amount not to exceed $65,000; and authorizes and directs the City Manager to execute all contract documents on behalf of the City; or Motion to approve staff's recommendation as presented.

City Council, FPD and Successor Agency to ARA Agenda for Meeting of June 9, 2025

7. Awarding a General Construction Contract with Consolidated Engineering Inc. for Olive Avenue Overlay (Public Works Director Vinson) Staff's Recommendation: Motion to adopt a Resolution 3542-25 awarding a General Construction Contract, in a form approved by the City Attorney, to Consolidated Engineering Inc. of Valley Springs, CA, for the Olive Avenue Overlay Project, City Project 24-07, in an amount not to exceed $447,327.00 and authorizes construction contract change orders up to an aggregate amount of $44,732.70 (10%); and authorizes and directs the Interim City Manager or designee to execute all contract documents on behalf of the City; or Motion to approve staff's recommendations as presented.

8. Community Development Director Employment Agreement (City Manager Hoem)
Staff's Recommendation: Motion to adopt Resolution No. 3541-25 to ratify the Community Development Director Employment Agreement in the annual amount of $135,657.96 plus benefits with Jon O'Connor, in a form approved by the City Attorney; and authorize and direct the City Manager to execute the Agreement on behalf of the City; or Motion to approve staff's recommendation as presented.

COMMENTS FROM THE PUBLIC:

NOTICE TO THE PUBLIC
At this time any person may comment on any item which is not on the agenda. You may state your name and address for the record; however, it is not required. Action will not be taken on an item that is not on the agenda. If it requires action, it will be referred to staff and/or placed on a future agenda. Please limit comments to a maximum of three (3) minutes.

CITY COUNCIL REPORTS/UPDATES
• Mayor Pro Tem Cale, District 1
• City Council Member Rochester, District 2
• City Council Member Ambriz, District 3
• City Council Member Raymond, District 4
• Mayor Nelson
CITY MANAGER REPORTS/UPDATES:

9. Update from the City Manager

City Council, FPD and Successor Agency to ARA Agenda for Meeting of June 9, 2025

ADJOURNMENT:

CERTIFICATION:

I, Kory J. Billings, City Clerk of the City of Atwater, do hereby certify that a copy of the foregoing agenda was posted at City Hall a minimum of 72 hours prior to the meeting. _______________________________
KORY J. BILLINGS

CITY CLERK
SB 343 NOTICE
In accordance with California Government Code Section 54957.5, any writing or document that is a public record, relates to an open session agenda item and is distributed less than 72 hours prior to a regular meeting will be made available for public inspection in the office of the City Clerk at City Hall during normal business hours at 750 Bellevue Road.

If, however, the document or writing is not distributed until the regular meeting to which it relates, then the document or writing will be made available to the public at the location of the meeting, as listed on this agenda at 750 Bellevue Road.

In compliance with the federal Americans with Disabilities Act of 1990, upon request, the agenda can be provided in an alternative format to accommodate special needs. If you require special accommodations to participate in a City Council, Commission or Committee meeting due to a disability, please contact the City Clerk’s Office a minimum of three (3) business days in advance of the meeting at (209) 357-6241. You may also send the request by email to [email protected] .

Unless otherwise noted, City Council actions include a determination that they are not a “Project” within the meaning of the California Environmental Quality Act (CEQA), and therefore, that CEQA does not apply to such actions.
.

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Meeting - 6:00 PM
Audit & Finance
Meeting - 5:00 PM
City Council
Meeting - 6:00 PM
Planning
Commission
Meeting - 6:00 PM
City Holiday
Trash pick up
delayed - 1 day
Movie in the Park
️ The Wild
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Meeting - 6:00 PM
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Commission
Meeting - 6:00 PM
City Holiday
Trash pick up
delayed - 1 day
Movie in the Park
🌊 Moana 2
Veterans Park

Warrant Summary June 9, 2025
Prepared By: Joseph Murillo, Accounting Technician
Accounts Payable Warrant
Amount
6/9/2025 Warrant
Prewrittens (Checks Processed Between Warrants)
$ 2,322,799.00
$ 229,990.35
Total Accounts Payable Warrants: $ 2,552,789.35
Additional Warrants
Date Description Amount
5/28/2025 Quadient Finance (Postage) $ 5,403.27
5/29/2025 Chase Merchant Service $ 542.66
5/30/2025 Retiree Medical Reimbursement - June 2025 $ 54,904.98 6/2/2025 FE RS Retirement 5/8/25-5/21/25 $ 58,064.42
6/2/2025 State Disbursement - Child Support 5/29/25 Payroll $ 115.38 6/3/2025 PERS Health - May 2025 $ 125,216.57
Total Additional Warrants: $ 244,247.28
Payroll
Date
5/29/2025
Description
Net Payroll
Amount
$ 200, 739.74
6/2/2025 Federal Taxes $ 63,864.48
6/2/2025 State Taxes $ 8,103.56
6/2/2025 Federal Taxes $ 37.76
6/2/2025 Federal Taxes $ 52.86
Total Payroll: $ 272,707.78
Grand Total: $ 3,069,744.41
a icholas, Finance Director
y'
Mark Borba, City Treasurer

Accounts Payable
Checks for Approval
User:

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Check Number Check Date Fund Account Name Vendor Name Void Amount 0 05/28/2025 0001 General Fund Office Supplies QUADIENT FINANCE USA INC 1,597.80 0 05/28/2025 0001 General Fund Office Supplies QUADIENT FINANCE USA INC 1,725.22 0 05/28/2025 0001 General Fund Office Supplies QUADIENT FINANCE USA INC 2,080.25 Check Total: 5,403.27
0 05/29/2025 0001 General Fund Special Departmental Expense CHASE MERCHANT SERVICES 542.66 Check Total: 542.66
0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees GLEN C. CARRINGTON 240.03 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees JOHN RASMUSSEN 832.46 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees ARMANDO ECHEVARRIA 886.51 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees GREG WELLMAN 854.46 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees LOIS BELT 368.23 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees JOHN SMOTHERS 823.15 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees KELLY SORENSEN 1,488.33 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees BILL SWALLEY 240.03 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees LINDA FERRERO 368.23 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees KAREN ARDEN-WALLER 380.74 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees CHARLIE WOODS 832.46 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees BARBARA RIIS CHRISTENSEN 822.46 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees WILLIAM MARTIN 886.51 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees MARGARET MERRITT 240.03 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees ALLAN BOYER 894.46 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees FRANK ORMOND 245.45 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees MATTHEW PETERSON-HAY WOOD 573.25 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees JEFF MONDLOCH 306.23 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees BOBBY GREGORY 2,557.71 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees DARIN JANTZ 1,606.29 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees CYNTHIA THOMPSON 368.23 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees ADOLFO LOMELI 1,099.13 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees DOUGLAS P. TILLEY 368.23 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees DENNIS O. SPARKS 368.23 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees LEN GUILLETTE 1,152.38 AP-Checks for Approval (6/5/2025 - 12:12 PM) Page 1

Check Number Check Date Fund Account Name Vendor Name Void Amount 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees STANLEY FEATHERS 832.46 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees STEPHEN LUNDGREN 280.80 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees GEORGE LOGAN 368.23 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees FRANK PIETRO 734.76 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees MANUEL DURAN 145.67 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees DAVID WALKER 676.68 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees TONY RAMIREZ 972.99 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees BENJAMIN THOMAS 1,522.58 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees RANDALL CARROTHERS 1,696.72 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees LORIN MANN 726.15 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees CHRISTOPHER A. MCDANIEL 368.23 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees ROBERT CALLAWAY 822.46 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees RICHARD HAWTHORNE 822.46 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees DICK WISDOM 240.03 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees HARRY E. DUNN 832.46 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees MICHAEL SALVADOR 86.00 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees THOMAS PROTHRO 245.45 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees NANCY WILLIAMS 368.23 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees NELSON CRABB 846.46 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees LORI WATERMAN 754.33 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees KEN JENSEN 461.15 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees JOSEPH HOFFAR 638.05 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees STEVE KJOS 832.46 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees DAVID CHURCH 719.61 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees SCOTT DUNCAN 1,915.18 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees SANDY GLOWSKI 843.61 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees ELIZABETH WILDE 886.51 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees JESUS F. DURAN 1,732.78 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees ANTHONY CARDOZA 895.15 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees CHRISTIAN HAMBRECHT 895.15 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees MICHAEL KEELER 1,298.61 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees MIKE STANFORD 1,053.79 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees PATRICK FARETTA 1,684.75 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees WILLIAM RICHARDS 245.45 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees EARL WEATHERS 832.46 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees ROBERT VASQUEZ 333.52 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees JERRY MOORE 822.46 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees RENE MENDOZA 822.46 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees TYNA LAMISON 701.03 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees GARY FRAGO 590.05 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees SAMUEL JOSEPH 1,521.62 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees ROBERTO ROMERO 606.47 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees DEBRA COURT 245.45 0 05/302025 7010 Employee Benefits Fund Health Insurance, Retirees EDWARD VELASQUEZ 240.03 AP-Checks for Approval (6/52025 - 12:12 PM) Page 2

Check Number Check Date Fund Account Name Vendor Name Void Amount 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees JUAN SUFUENTES 1,700.78 0 05/30/2025 7010 Employee Benefits Fund Health Insurance, Retirees JAMES ATKINSON 240.03 Check Total: 54,904.98
0 05/30/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 10.02 0 05/30/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 42.84 Check Total: 52.86
0 06/02/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 7.16 0 06/02/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 30.60 Check Total: 37.76
0 06/03/2025 0001 General Fund Pers Health Payable PERS-HEALTH 111,607.82 0 06/03/2025 7010 Employee Benefits Fund General Administration-Ins PERS-HEALTH 267.86 0 06/03/2025 7010 Employee Benefits Fund Health Insurance, Retirees PERS-HEALTH 1,918.35 0 06/03/2025 7010 Employee Benefits Fund Health Insurance, Retirees PERS-HEALTH 11,218.00 0 06/03/2025 7010 Employee Benefits Fund Health Insurance, Retirees PERS-HEALTH 199.94 0 06/03/2025 0001 General Fund Miscellaneous Bills PERS-HEALTH 4.60 Check Total: 125,216.57
0 06/02/2025 0001 General Fund Fica/Medicare - Employee PAYROLL TAXES-FEDERAL 4,008.11 0 06/02/2025 0001 General Fund State Income Tax Withheld PAYROLL TAXES-STATE 8,103.56 0 06/02/2025 0001 General Fund Federal Income Tax Withheld PAYROLL TAXES-FEDERAL 21,519.28 0 06/02/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 10.02 0 06/02/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 6,494.89 0 06/02/2025 0001 General Fund Fica/Medicare - Employee PAYROLL TAXES-FEDERAL 17,138.06 0 06/02/2025 0001 General Fund Pers Benefits PERS-RETIREMENT -0.03 0 06/02/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 9,078.55 0 06/02/2025 0001 General Fund Pers Deduction PERS-RETIREMENT 8,674.83 0 06/02/2025 0001 General Fund Pers Deduction PERS-RETIREMENT 2,582.81 0 06/02/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 16,666.09 0 06/02/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 4,008.11 0 06/02/2025 0001 General Fund Garnishments STATE DISBURSEMENT UNIT 115.38 0 06/02/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 17,138.06 0 06/02/2025 0001 General Fund Pers Deduction PERS-RETIREMENT 871.92 0 06/02/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 42.84 0 06/02/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 2,828.13 0 06/02/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 8,940.11 0 06/02/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 786.58 0 06/02/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 1,140.54 AP-Checks for Approval (6/5/2025 - 12:12 PM) Page 3

('heck Number Check Uate Fund account Aame Vendor Name Void Amount Check Total: 130,147.84
Report Total: 316,305.94
AP-Checks for Approval (6/5/2025 - 12:12 PM) Page 4

Accounts Payable
Checks for Approval
User: jmurillo
Printed: 6/5/2025 - 12:07 PM
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Check Number Check Date Fund Account Name Vendor Name Void Amount 28124 05/29/2025 7010 Employee Benefits Fund Disability Insurance FIRST UNUM LIFE INSURANCE COMPANY 3,547.40 28124 05/29/2025 7010 Employee Benefits Fund Disability Insurance FIRST UNUM LIFE INSURANCE COMPANY 1,872.00 28124 05/29/2025 7010 Employee Benefits Fund Disability Insurance FIRST UNUM LIFE INSURANCE COMPANY 1,090.09 Check Total: 6,509.49
28125 05/29/2025 0001 General Fund Professional Services GERALD HARRISON 4,411.19 28125 05/29/2025 0001 General Fund Planning Deposits GERALD HARRISON 3,588.81 Check Total: 8,000.00
28126 05/29/2025 5019 Airport Business Park LD Utilities PACIFIC GAS & ELECTRIC 58.54 28126 05/29/2025 1011 Gas Tax/Street Improvement Utilities PACIFIC GAS & ELECTRIC 408.47 28126 05/29/2025 0001 General Fund Utilities PACIFIC GAS & ELECTRIC 8,646.95 28126 05/29/2025 5036 Atwater South LD Utilities PACIFIC GAS & ELECTRIC 44.79 28126 05/29/2025 5004 Woodview Garland LA Utilities PACIFIC GAS & ELECTRIC 17.69 28126 05/29/2025 5017 Cottage Gardens LD Utilities PACIFIC GAS & ELECTRIC 25.85 28126 05/29/2025 5001 Northwood Village LD Utilities PACIFIC GAS & ELECTRIC 207.75 28126 05/29/2025 5001 Northwood Village LD Utilities PACIFIC GAS & ELECTRIC 397.46 28126 05/29/2025 1011 Gas Tax/Street Improvement Utilities PACIFIC GAS & ELECTRIC 16,036.18 28126 05/29/2025 5002 Orchard Park Estates LD Utilities PACIFIC GAS & ELECTRIC 103.39 28126 05/29/2025 5003 Wildwood Estates LD Utilities PACIFIC GAS & ELECTRIC 55.70 28126 05/29/2025 6010 Sewer Enterprise Fund Utilities PACIFIC GAS & ELECTRIC 247.73 28126 05/29/2025 5007 Sierra Parks LD Utilities PACIFIC GAS & ELECTRIC 28.98 28126 05/29/2025 5008 Shaffer Lakes East LD Utilities PACIFIC GAS & ELECTRIC 238.83 28126 05/29/2025 6010 Sewer Enterprise Fund Utilities PACIFIC GAS & ELECTRIC 4,693.72 28126 05/29/2025 0001 General Fund Utilities PACIFIC GAS & ELECTRIC 8,761.68 28126 05/29/2025 5006 Woodhaven LD Utilities PACIFIC GAS & ELECTRIC 19.50 28126 05/29/2025 7000 Internal Service Fund Utilities PACIFIC GAS & ELECTRIC 1,564.58 28126 05/29/2025 5013 Pajaro Dunes LD Utilities PACIFIC GAS & ELECTRIC 28.28 28126 05/29/2025 5011 Sandlewood Square LD Utilities PACIFIC GAS & ELECTRIC 31.83 28126 05/29/2025 0001 General Fund Utilities PACIFIC GAS & ELECTRIC 1,655.67 28126 05/29/2025 0001 General Fund Utilities PACIFIC GAS & ELECTRIC 1,834.82 28126 05/29/2025 5005 Shaffer Lakes West LD Utilities PACIFIC GAS & ELECTRIC 59.15 28126 05/29/2025 0001 General Fund Utilities PACIFIC GAS & ELECTRIC 378.13 AP-Checks for Approval (6/5/2025 - 12:07 PM) Page 1

Check Number Check Date Fund Account Name Vendor Name Void Amount 28126 05/29/2025 5007 Sierra Parks LD Utilities PACIFIC GAS & ELECTRIC 28.98 28126 05/29/2025 5011 Sandlewood Square LD Utilities PACIFIC GAS & ELECTRIC 31.83 28126 05/29/2025 5036 Atwater South LD Utilities PACIFIC GAS & ELECTRIC -16.36 28126 05/29/2025 5002 Orchard Park Estates LD Utilities PACIFIC GAS & ELECTRIC 173.84 28126 05/29/2025 5017 Cottage Gardens LD Utilities PACIFIC GAS & ELECTRIC -33.51 28126 05/29/2025 7000 Internal Service Fund Operations & Maintenance PACIFIC GAS & ELECTRIC 1,263.55 28126 05/29/2025 6000 Water Enterprise Fund Utilities PACIFIC GAS & ELECTRIC 40,109.63 28126 05/29/2025 6000 Water Enterprise Fund Utilities PACIFIC GAS & ELECTRIC 23,462.03 28126 05/29/2025 5005 Shaffer Lakes West LD Utilities PACIFIC GAS & ELECTRIC 59.15 28126 05/29/2025 5009 Price Annexation LD Utilities PACIFIC GAS & ELECTRIC 905.97 28126 05/29/2025 5006 Woodhaven LD Utilities PACIFIC GAS & ELECTRIC 19.48 28126 05/29/2025 7000 Internal Service Fund Utilities PACIFIC GAS & ELECTRIC 5,286.08 28126 05/29/2025 5004 Woodview Garland LA Utilities PACIFIC GAS & ELECTRIC 17.68 28126 05/29/2025 5019 Airport Business Park LD Utilities PACIFIC GAS & ELECTRIC 118.83 28126 05/29/2025 5008 Shaffer Lakes East LD Utilities PACIFIC GAS & ELECTRIC 238.86 28126 05/29/2025 5003 Wildwood Estates LD Utilities PACIFIC GAS & ELECTRIC 10.73 28126 05/29/2025 6000 Water Enterprise Fund Utilities PACIFIC GAS & ELECTRIC 56,600.39 28126 05/29/2025 6010 Sewer Enterprise Fund Utilities PACIFIC GAS & ELECTRIC 3,477.90 28126 05/29/2025 1011 Gas Tax/Street Improvement Utilities PACIFIC GAS & ELECTRIC 15,987.51 28126 05/29/2025 5013 Pajaro Dunes LD Utilities PACIFIC GAS & ELECTRIC 28.28 28126 05/29/2025 7000 Internal Service Fund Utilities PACIFIC GAS & ELECTRIC 5,338.50 28126 05/29/2025 5009 Price Annexation LD Utilities PACIFIC GAS & ELECTRIC 1,143.97 28126 05/29/2025 0001 General Fund Utilities PACIFIC GAS & ELECTRIC 1,788.94 Check Total: 201,587.93
28127 05/29/2025 0001 General Fund Professional Services PAUL HARRISON CO INC 13,781.49 Check Total: 13,781.49
28128 06/02/2025 0001 General Fund Garnishments FRANCHISE TAX BOARD 50.00 Check Total: 50.00
28129 06/02/2025 0001 General Fund Garnishments VEHICLE REGISTRATION 61.44 Check Total: 61.44
Report Total: 229,990.35
AP-Checks for Approval (6/5/2025 - 12:07 PM) Page 2

Accounts Payable
Checks for Approval
User:

Printed:
jmurillo
6/5/2025 - 12:06 PM
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Check Number Check Date Fund Account Name Vendor Name Void Amount 0 06/09/2025 6000 Water Enterprise Fund Electronic Pmt Processing Exp VANCO PAYMENT SOLUTIONS 40.15 0 06/09/2025 6010 Sewer Enterprise Fund Cash with Fiscal Agent THE BANK OF NEW YORK MELLON 61,666.67 0 06/09/2025 6010 Sewer Enterprise Fund Cash with Fiscal Agent THE BANK OF NEW YORK MELLON 178,007.29 0 06/09/2025 0001 General Fund Electronic Pmt Processing Exp CHASE MERCHANT SERVICES 44.95 0 06/09/2025 6010 Sewer Enterprise Fund Cash with Fiscal Agent THE BANK OF NEW YORK MELLON 33,147.40 0 06/09/2025 0001 General Fund Electronic Pmt Processing Exp CHASE MERCHANT SERVICES 1,157.89 0 06/09/2025 6020 Sanitation Enterprise Fund Electronic Pmt Processing Exp VANCO PAYMENT SOLUTIONS 40.14 0 06/09/2025 6010 Sewer Enterprise Fund Cash with Fiscal Agent THE BANK OF NEW YORK MELLON 97,916.67 0 06/09/2025 0001 General Fund Electronic Pmt Processing Exp CHASE MERCHANT SERVICES 44.95 0 06/09/2025 6010 Sewer Enterprise Fund Electronic Pmt Processing Exp VANCO PAYMENT SOLUTIONS 40.15 0 06/09/2025 0001 General Fund Electronic Pmt Processing Exp CHASE MERCHANT SERVICES 74.65 0 06/09/2025 0001 General Fund Office Supplies QUADIENT FINANCE USA INC 1,000.00 Check Total: 373,180.91
28130 06/09/2025 6000 Water Enterprise Fund Office Supplies ABS DIRECT INC 1,900.00 28130 06/09/2025 6010 Sewer Enterprise Fund Professional Services ABS DIRECT INC 747.97 28130 06/09/2025 6020 Sanitation Enterprise Fund Professional Services ABS DIRECT INC 747.97 28130 06/09/2025 6000 Water Enterprise Fund Professional Services ABS DIRECT INC 747.97 28130 06/09/2025 6020 Sanitation Enterprise Fund Office Supplies ABS DIRECT INC 1,900.00 28130 06/09/2025 6010 Sewer Enterprise Fund Office Supplies ABS DIRECT INC 1,900.00 Check Total: 7,943.91
28131 06/09/2025 7000 Internal Service Fund Professional Services ALLWAYS TOWING LLC 300.00 28131 06/09/2025 7000 Internal Service Fund Professional Services ALLWAYS TOWING LLC 450.00 Check Total: 750.00
28132 06/09/2025 7000 Internal Service Fund Utilities AMERIGAS - MODESTO 116.86 Check Total: 116.86
28133 06/09/2025 7000 Internal Service Fund Special Departmental Expense ASSOCIATES LOCK & SAFE SERVICE 21.11 —
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AP-Checks for Approval (6/5/2025 - 12:06 PM) Page 1

Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 21.11
28134 06/09/2025 6000 Water Enterprise Fund Professional Services ATWATER ELECTRIC 2,000.00 Check Total: 2,000.00
28135 06/09/2025 7000 Internal Service Fund Operations & Maintenance ATWATER RADIATOR AND MUFFLER SHOP 26.10 Check Total: 26.10
28136 06/09/2025 7000 Internal Service Fund Professional Services BARTON OVERHEAD DOOR 460.00 Check Total: 460.00
28137 06/09/2025 7010 Employee Benefits Fund Dental Insurance BENEFIT COORDINATORS CORPORATION (BC 6,546.26 28137 06/09/2025 7010 Employee Benefits Fund Dental Insurance BENEFIT COORDINATORS CORPORATION (BC 3,553.53 28137 06/09/2025 7010 Employee Benefits Fund Dental Insurance BENEFIT COORDINATORS CORPORATION (BC 494.04 28137 06/09/2025 7010 Employee Benefits Fund Dental Insurance BENEFIT COORDINATORS CORPORATION (BC 3,354.97 28137 06/09/2025 7010 Employee Benefits Fund Dental Insurance BENEFIT COORDINATORS CORPORATION (BC 1,944.82 Check Total: 15,893.62
28138 06/09/2025 7000 Internal Service Fund Professional Services BIC SECURITY 220.00 Check Total: 220.00
28139 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 125.92 28139 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 17.60 28139 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 107.22 28139 06/09/2025 6010 Sewer Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 29.44 28139 06/09/2025 6010 Sewer Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 25.42 28139 06/09/2025 6010 Sewer Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 22.42 28139 06/09/2025 0001 General Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 24.01 28139 06/09/2025 6010 Sewer Enterprise Fund Small Tools BIG CREEK LUMBER COMPANY 38.78 28139 06/09/2025 1018 SB1-Road Maint & Rehab RMRA Curb, Gutter, Sidewalk Project BIG CREEK LUMBER COMPANY 310.30 28139 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 121.96 28139 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 19.37 28139 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 31.87 28139 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 19.37 28139 06/09/2025 0001 General Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 166.45 28139 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 84.74 28139 06/09/2025 0001 General Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 6.78 28139 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 19.37 28139 06/09/2025 0001 General Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 36.18 28139 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 98.75 28139 06/09/2025 7000 Internal Service Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 15.06 AP-Checks for Approval (6/5/2025 - 12:06 PM) Page 2
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Check Number Check Date Fund Account Name Vendor Name Void Amount 28139 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 19.37 28139 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 11.62 28139 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 79.43 28139 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 29.06 28139 06/09/2025 6010 Sewer Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 30.13 28139 06/09/2025 6010 Sewer Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 36.84 Check Total: 1,527.46
28140 06/09/2025 6010 Sewer Enterprise Fund Machinery & Equipment BOGIES PUMP SYSTEMS 24,990.37 Check Total: 24,990.37
28141 06/09/2025 7000 Internal Service Fund Special Departmental Expense BRADY INDUSTRIES 1,323.06 28141 06/09/2025 7000 Internal Service Fund Special Departmental Expense BRADY INDUSTRIES 1,553.94 Check Total: 2,877.00
28142 06/09/2025 6007 1,2,3-TCP Fund Professional Services BSK ASSOCIATES 999.40 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 79.89 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 1,490.86 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 213.04 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 106.52 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 26.63 28142 06/09/2025 6007 1,2,3-TCP Fund Professional Services BSK ASSOCIATES 999.40 28142 06/09/2025 6007 1,2,3-TCP Fund Professional Services BSK ASSOCIATES 999.40 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 2,490.00 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 213.04 28142 06/09/2025 6007 1,2,3-TCP Fund Professional Services BSK ASSOCIATES 2,398.56 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 186.41 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 101.44 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 26.63 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 7,458.00 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 213.04 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 79.89 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 213.04 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 213.04 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 3,390.00 28142 06/09/2025 6007 1,2,3-TCP Fund Professional Services BSK ASSOCIATES 999.40 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 7,458.00 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 91.68 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 79.89 28142 06/09/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 79.89 Check Total: 30,607.09
AP-Checks for Approval (6/5/2025 - 12:06 PM) Page 3
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Check Number Check Date Fund Account Name Vendor Name Void Amount 28143 06/09/2025 7000 Internal Service Fund Professional Services BURTONS FIRE INC 2,100.00 28143 06/09/2025 7000 Internal Service Fund Operations & Maintenance BURTONS FIRE INC 1,511.52 28143 06/09/2025 7000 Internal Service Fund Professional Services BURTONS FIRE INC 6,650.00 28143 06/09/2025 7000 Internal Service Fund Operations & Maintenance BURTONS FIRE INC 132.97 28143 06/09/2025 7000 Internal Service Fund Professional Services BURTONS FIRE INC 4,068.75 28143 06/09/2025 7000 Internal Service Fund Operations & Maintenance BURTONS FIRE INC 17,344.74 28143 06/09/2025 7000 Internal Service Fund Operations & Maintenance BURTONS FIRE INC 1,110.54 Check Total: 32,918.52
28144 06/09/2025 0001 General Fund Coed Fall Softball CAL FARM SERVICES 366.34 Check Total: 366.34
28145 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense CALIFORNIA INDUSTRIAL RUBBER COMPAN 20.00 Check Total: 20.00
28146 06/09/2025 0001 General Fund Men's Fall Softball CALIFORNIA LANDSCAPE SUPPLY, INC. 556.99 28146 06/09/2025 0001 General Fund Coed Fall Softball CALIFORNIA LANDSCAPE SUPPLY, INC. 557.00 Check Total: 1,113.99
28147 06/09/2025 7000 Internal Service Fund Improvements Other Than Bldg CENTRAL VALLEY AIRCONDITIONING INC 20,982.00 Check Total: 20,982.00
28148 06/09/2025 6010 Sewer Enterprise Fund Special Departmental Expense CENTRAL VALLEY SALINITY COALITION INC 19,183.78 Check Total: 19,183.78
28149 06/09/2025 0001 General Fund Uniform & Clothing Expense CINTAS CORP 39.14 28149 06/09/2025 1011 Gas Tax/Street Improvement Small Tools CINTAS CORP 7.33 28149 06/09/2025 0001 General Fund Uniform & Clothing Expense CINTAS CORP 39.14 28149 06/09/2025 1011 Gas Tax/Street Improvement Uniform & Clothing Expense CINTAS CORP 34.19 28149 06/09/2025 1011 Gas Tax/Street Improvement Uniform & Clothing Expense CINTAS CORP 34.19 28149 06/09/2025 7000 Internal Service Fund Uniform & Clothing Expense CINTAS CORP 7.33 28149 06/09/2025 7000 Internal Service Fund Special Departmental Expense CINTAS CORP 30.09 28149 06/09/2025 6000 Water Enterprise Fund Uniform & Clothing Expense CINTAS CORP 53.21 28149 06/09/2025 7000 Internal Service Fund Special Departmental Expense CINTAS CORP 30.09 28149 06/09/2025 7000 Internal Service Fund Uniform & Clothing Expense CINTAS CORP 7.33 28149 06/09/2025 6000 Water Enterprise Fund Uniform & Clothing Expense CINTAS CORP 53.21 28149 06/09/2025 1011 Gas Tax/Street Improvement Uniform & Clothing Expense CINTAS CORP 34.19 28149 06/09/2025 7000 Internal Service Fund Uniform & Clothing Expense CINTAS CORP 868.27 28149 06/09/2025 6010 Sewer Enterprise Fund Uniform & Clothing Expense CINTAS CORP 77.81 28149 06/09/2025 7000 Internal Service Fund Uniform & Clothing Expense CINTAS CORP 14.32 28149 06/09/2025 6010 Sewer Enterprise Fund Uniform & Clothing Expense CINTAS CORP 77.81 AP-Checks for Approval (6/5/2025 - 12:06 PM) Page 4
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Check Number Check Date Fund Account Name Vendor Name Void Amount 28149 06/09/2025 7000 Internal Service Fund Uniform & Clothing Expense CINTAS CORP 14.32 28149 06/09/2025 7000 Internal Service Fund Uniform & Clothing Expense CINTAS CORP 14.32 28149 06/09/2025 6000 Water Enterprise Fund Uniform & Clothing Expense CINTAS CORP 53.21 28149 06/09/2025 6010 Sewer Enterprise Fund Uniform & Clothing Expense CINTAS CORP 77.81 28149 06/09/2025 7000 Internal Service Fund Special Departmental Expense CINTAS CORP 30.09 28149 06/09/2025 0001 General Fund Uniform & Clothing Expense CINTAS CORP 39.14 28149 06/09/2025 1011 Gas Tax/Street Improvement Small Tools CINTAS CORP 7.33 Check Total: 1,643.87
28150 06/09/2025 7000 Internal Service Fund Utilities COMCAST 13.10 28150 06/09/2025 7000 Internal Service Fund Utilities COMCAST 270.21 Check Total: 283.31 —
28151 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense CONSOLIDATED ELECTRICAL DISTRIBUTORI 52.44 Check Total: 52.44 —
28152 06/09/2025 0001 General Fund Plan Check Fees CSG CONSULTANTS, INC. 1,526.00 28152 06/09/2025 0001 General Fund Inspection Fees CSG CONSULTANTS, INC. 6,188.00 Check Total: 7,714.00 '
28153 06/09/2025 0001 General Fund Professional Services DATA TICKET INC 240.50 Check Total: 240.50 '
28154 06/09/2025 0001 General Fund Various Classes MARY ANN DAVIS 364.00 Check Total: 364.00
28155 06/09/2025 7000 Internal Service Fund Professional Services DELRAY TIRE 252.95 28155 06/09/2025 7000 Internal Service Fund Operations & Maintenance DELRAY TIRE 591.95 28155 06/09/2025 7000 Internal Service Fund Operations & Maintenance DELRAY TIRE 2,257.79 Check Total: 3,102.69
28156 06/09/2025 7000 Internal Service Fund Special Departmental Expense ELITE IRON FENCING 2,635.00 28156 06/09/2025 7000 Internal Service Fund Professional Services ELITE IRON FENCING 2,740.00 Check Total: 5,375.00
28157 06/09/2025 1018 SB 1-Road Maint & Rehab RMRA Curb, Gutter, Sidewalk Project ELITE MAINTENANCE & TREE SERVICE 2,430.00 Check Total: 2,430.00
28158 06/09/2025 0001 General Fund Men's Fall Softball EWING IRRIGATION PRODUCTS INC. 298.81 AP-Checks for Approval (6/5/2025 - 12:06 PM) Page 5

Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 298.81
28159 06/09/2025 7000 Internal Service Fund Special Departmental Expense FACILITY DESIGNS INC 316.00 Check Total: 316.00
28160 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense FERGUSON WATERWORKS 354.53 28160 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense FERGUSON WATERWORKS 422.79 Check Total: 777.32
28161 06/09/2025 0001 General Fund Professional Services MICHAEL FILLEBROWN 61.00 Check Total: 61.00
28162 06/09/2025 6010 Sewer Enterprise Fund Professional Services FOSTER'S PUMPS, INC. 5,487.50 28162 06/09/2025 6010 Sewer Enterprise Fund Special Departmental Expense FOSTER'S PUMPS, INC. 1,031.03 Check Total: 6,518.53
28163 06/09/2025 0001 General Fund Training FRESNO CITY COLLEGE 429.00 Check Total: 429.00
28164 06/09/2025 6000 Water Enterprise Fund Uniform & Clothing Expense GCP WW HOLDCO LLC 194.84 28164 06/09/2025 6000 Water Enterprise Fund Uniform & Clothing Expense GCP WW HOLDCO LLC 184.01 Check Total: 378.85
28165 06/09/2025 0007 Measure V Fund Project Retention GEORGE REED INC -28,128.10 28165 06/09/2025 1010 ARPA-American Rescue Plan Act Project Retention GEORGE REED INC -45,040.05 28165 06/09/2025 1010 ARPA-American Rescue Plan Act Fruitland Ave Rd Improvements GEORGE REED INC 900,801.00 28165 06/09/2025 0007 Measure V Fund Fruitland Ave Rd Improvements GEORGE REED INC 562,562.13 Check Total: 1,390,194.98
28166 06/09/2025 0001 General Fund Professional Services GOLDEN STATE REALTY ASSOCIATES 122.00 Check Total: 122.00
28167 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense GRAINGER 326.86 28167 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense GRAINGER 467.98 Check Total: 794.84
28168 06/09/2025 1018 SB1-Road Maint & Rehab RMRA Pavement Repairs GRANITE CONSTRUCTION COMPANY 3,176.00 AP-Checks for Approval (6/5/2025 - 12:06 PM) Page 6
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Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 3,176.00
28169 06/09/2025 7000 Internal Service Fund Utilities HOFFMAN SECURITY 1,042.90 28169 06/09/2025 7000 Internal Service Fund Utilities HOFFMAN SECURITY 57.00 28169 06/09/2025 7000 Internal Service Fund Utilities HOFFMAN SECURITY 176.85 Check Total: 1,276.75
28170 06/09/2025 7000 Internal Service Fund Operations & Maintenance HONDA KAWASAKI KTM OF MODESTO 9,050.43 28170 06/09/2025 7000 Internal Service Fund Professional Services HONDA KAWASAKI KTM OF MODESTO 1,980.00 28170 06/09/2025 7000 Internal Service Fund Professional Services HONDA KAWASAKI KTM OF MODESTO -225.00 Check Total: 10,805.43
28171 06/09/2025 5010 Price Annexation LMA Special Departmental Expense HORIZON 1,570.92 28171 06/09/2025 0001 General Fund Maint. Buildings & Grounds HORIZON 373.33 28171 06/09/2025 0001 General Fund Maint. Buildings & Grounds HORIZON 1,296.86 28171 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense HORIZON 18.73 28171 06/09/2025 0001 General Fund Special Departmental Expense HORIZON 89.74 28171 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense HORIZON 45.47 Check Total: 3,395.05
28172 06/09/2025 0001 General Fund Uniform & Clothing Expense INSIDELINES GRAPHLX INC. 422.11 Check Total: 422.11
28173 06/09/2025 7000 Internal Service Fund Professional Services JANI TEK CLEANING SOLUTIONS 1,790.00 28173 06/09/2025 7000 Internal Service Fund Professional Services JANI TEK CLEANING SOLUTIONS 730.00 Check Total: 2,520.00
28174 06/09/2025 5031 Stone Creek LNDSCP Professional Services JOE'S LANDSCAPING & CONCRETE 827.69 28174 06/09/2025 5018 Cottage Gardens ST & LMA Professional Services JOE'S LANDSCAPING & CONCRETE 154.94 28174 06/09/2025 5010 Price Annexation LMA Professional Services JOE'S LANDSCAPING & CONCRETE 863.39 28174 06/09/2025 5022 Silva Ranch LNDSCP Professional Services JOE'S LANDSCAPING & CONCRETE 511.87 28174 06/09/2025 5010 Price Annexation LMA Professional Services JOE'S LANDSCAPING & CONCRETE 1,679.74 28174 06/09/2025 5044 Aspenwood Lndscp Professional Services JOE'S LANDSCAPING & CONCRETE 395.05 28174 06/09/2025 5027 Juniper Meadows LNDSCP Professional Services JOE'S LANDSCAPING & CONCRETE 138.72 28174 06/09/2025 5029 Camellia Meadows LNDSCP Professional Services JOE'S LANDSCAPING & CONCRETE 289.06 28174 06/09/2025 5014 Pajaro Dunes LMA Professional Services JOE'S LANDSCAPING & CONCRETE 231.19 28174 06/09/2025 5042 Meadow View LNDSCP Professional Services JOE'S LANDSCAPING & CONCRETE 356.12 28174 06/09/2025 5046 Applegate Ranch Lndscp Professional Services JOE'S LANDSCAPING & CONCRETE 430.75 28174 06/09/2025 5016 Redwood Estates LMA Professional Services JOE'S LANDSCAPING & CONCRETE 232.49 28174 06/09/2025 5010 Price Annexation LMA Professional Services JOE'S LANDSCAPING & CONCRETE 1,354.16 28174 06/09/2025 5024 Mello Ranch LNDSCP Professional Services JOE'S LANDSCAPING & CONCRETE 382.08 AP-Checks for Approval (6/5/2025 - 12:06 PM) Page 7
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Check Number Check Date Fund Account Name Vendor Name Void Amount 28174 06/09/2025 5037 Atwater South LNDSCP Professional Services JOE'S LANDSCAPING & CONCRETE 1,084.18 28174 06/09/2025 5010 Price Annexation LMA Professional Services JOE'S LANDSCAPING & CONCRETE 236.95 28174 06/09/2025 5012 Sandlewood Square LMA Professional Services JOE'S LANDSCAPING & CONCRETE 376.67 28174 06/09/2025 5035 Bell Crossing LNDSCP Professional Services JOE'S LANDSCAPING & CONCRETE 232.81 28174 06/09/2025 5040 Mello Ranch 2 LNDSCP Professional Services JOE'S LANDSCAPING & CONCRETE 592.99 Check Total: 10,370.85
28175 06/09/2025 7000 Internal Service Fund Special Departmental Expense JOHNSTONE SUPPLY 149.26 28175 06/09/2025 7000 Internal Service Fund Special Departmental Expense JOHNSTONE SUPPLY 93.79 28175 06/09/2025 6010 Sewer Enterprise Fund Special Departmental Expense JOHNSTONE SUPPLY 139.74 Check Total: 382.79
28176 06/09/2025 7000 Internal Service Fund Professional Services JORGENSEN COMPANY 230.03 28176 06/09/2025 7000 Internal Service Fund Professional Services JORGENSEN COMPANY 310.78 Check Total: 540.81
28177 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense KELLOGG SUPPLY 6.14 28177 06/09/2025 7000 Internal Service Fund Operations & Maintenance KELLOGG SUPPLY 70.35 28177 06/09/2025 6010 Sewer Enterprise Fund Special Departmental Expense KELLOGG SUPPLY 16.19 Check Total: 92.68
28178 06/09/2025 7000 Internal Service Fund Operations & Maintenance KEYES TRUCK CENTER 531.61 Check Total: 531.61
28179 06/09/2025 6001 Water Fund Capital Replacement Installation-New Water Meters LAWRENCE BACKHOE SERVICE INC 198,730.00 28179 06/09/2025 6001 Water Fund Capital Replacement Project Retention LAWRENCE BACKHOE SERVICE INC -9,936.50 Check Total: 188,793.50
28180 06/09/2025 7000 Internal Service Fund Operations & Maintenance LAWSON PRODUCTS 91.58 Check Total: 91.58
28181 06/09/2025 0001 General Fund Special Departmental Expense LN CURTIS & SONS 2,961.58 Check Total: 2,961.58
28182 06/09/2025 0001 General Fund Special Departmental Expense LOPES SEPTIC & PUMPING 150.00 28182 06/09/2025 0001 General Fund Special Departmental Expense LOPES SEPTIC & PUMPING 150.00.

Check Total: 300.00
28183 06/09/2025 0010 Measure V Regional Fund Buhach Widening MARK THOMAS & COMPANY, INC 3,841.00 AP-Checks for Approval (6/5/2025 - 12:06 PM) Page 8
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Check Number Check Date Fund Account Name Vendor Name Void Amount 28183 06/09/2025 0010 Measure V Regional Fund Buhach Widening MARK THOMAS & COMPANY, INC 20,679.00 Check Total: 24,520.00
28184 06/09/2025 0001 General Fund Women's Volleyball MERCED AREA SPORTS OFFICIALS, INC 300.00 28184 06/09/2025 0001 General Fund Coed Volleyball MERCED AREA SPORTS OFFICIALS, INC 776.00 Check Total: 1,076.00
28185 06/09/2025 6000 Water Enterprise Fund Professional Services MERCED IRRIGATION DISTRICT 88.80 Check Total: 88.80
28186 06/09/2025 7000 Internal Service Fund Professional Services MERCED TRUCK & TRAILER INC. 400.00 28186 06/09/2025 7000 Internal Service Fund Professional Services MERCED TRUCK & TRAILER INC. 400.00 28186 06/09/2025 7000 Internal Service Fund Professional Services MERCED TRUCK & TRAILER INC. 400.00 Check Total: 1,200.00
28187 06/09/2025 0001 General Fund Training NIKKI MULLIGAN 57.56 Check Total: 57.56
28188 06/09/2025 0001 General Fund Professional Services MUNISERVICES 129.60 28188 06/09/2025 0001 General Fund Professional Services MUNISERVICES 1,294.88 28188 06/09/2025 0001 General Fund Professional Services MUNISERVICES 500.00 28188 06/09/2025 0001 General Fund Professional Services MUNISERVICES 407.96 28188 06/09/2025 0001 General Fund Professional Services MUNISERVICES 7,561.35 Check Total: 9,893.79
28189 06/09/2025 6010 Sewer Enterprise Fund Special Departmental Expense NAPA AUTO PARTS 5.07 28189 06/09/2025 7000 Internal Service Fund Operations & Maintenance NAPA AUTO PARTS 324.75 28189 06/09/2025 7000 Internal Service Fund Operations & Maintenance NAPA AUTO PARTS 6.47 28189 06/09/2025 0001 General Fund Special Departmental Expense NAPA AUTO PARTS 2,890.28 28189 06/09/2025 0001 General Fund Special Departmental Expense NAPA AUTO PARTS -4.45 Check Total: 3,222.12
28190 06/09/2025 0001 General Fund Travel/Conferences/Meetings MIKE NELSON 123.78 Check Total: 123.78
28191 06/09/2025 0001 General Fund Travel/Conferences/Meetings WILLIAM NOVETZKE 150.44 Check Total: 150.44
28192 06/09/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 191.28 AP-Checks for Approval (6/5/2025 - 12:06 PM) Page 9
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Check Number Check Date Fund Account Name Vendor Name Void Amount 28192 06/09/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 45.66 28192 06/09/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 315.74 28192 06/09/2025 6010 Sewer Enterprise Fund Special Departmental Expense O'REILLY AUTO PARTS 41.29 28192 06/09/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 283.26 28192 06/09/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 161.19 28192 06/09/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 201.20 28192 06/09/2025 6010 Sewer Enterprise Fund Special Departmental Expense O'REILLY AUTO PARTS 76.09 28192 06/09/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 91.98 28192 06/09/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 3.09 28192 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense O'REILLY AUTO PARTS 38.05 28192 06/09/2025 0001 General Fund Special Departmental Expense O'REILLY AUTO PARTS 33.68 28192 06/09/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 102.05 28192 06/09/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 103.94 28192 06/09/2025 7000 Internal Service Fund Small Tools O'REILLY AUTO PARTS 173.99 28192 06/09/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 47.26 28192 06/09/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 17.26 28192 06/09/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 223.98 28192 06/09/2025 0001 General Fund Special Departmental Expense O'REILLY AUTO PARTS 16.28 28192 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense O'REILLY AUTO PARTS 31.29 Check Total: 2,198.56
28193 06/09/2025 7000 Internal Service Fund Operations & Maintenance PAPE MACHINERY INC 423.81 Check Total: 423.81 —
28194 06/09/2025 0001 General Fund Training SAM PARKS 43.21 Check Total: 43.21 r
28195 06/09/2025 6000 Water Enterprise Fund Professional Services PRECISION CIVIL ENGINEERING, INC. 1,692.50 28195 06/09/2025 1017 RSTP-Regional Surf Transp Prog Ace Train Platform PRECISION CIVIL ENGINEERING, INC. 855.00 28195 06/09/2025 1020 Parks and Recreation Fund Osborn Park Renovation PRECISION CIVIL ENGINEERING, INC. 1,357.50 28195 06/09/2025 1017 RSTP-Regional Surf Transp Prog Ace Train Platform PRECISION CIVIL ENGINEERING, INC. 487.50 28195 06/09/2025 6000 Water Enterprise Fund Professional Services PRECISION CIVIL ENGINEERING, INC. 1,803.75 Check Total: 6,196.25
28196 06/09/2025 0001 General Fund Special Departmental Expense PRESTON'S LOCK & KEY 8.70 Check Total: 8.70 '
28197 06/09/2025 6001 Water Fund Capital Replacement Canal Creek Utility Crossing PROVOST & PRITCHARD CONSULTING GROU 1,437.29 28197 06/09/2025 6010 Sewer Enterprise Fund Canal Creek Utility Crossing PROVOST & PRITCHARD CONSULTING GROU 1,437.28 28197 06/09/2025 6001 Water Fund Capital Replacement Well #20A Rehab PROVOST & PRITCHARD CONSULTING GROU 372.60 AP-Checks for Approval (6/5/2025 - 12:06 PM) Page 10

Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 3,247.17
28198 06/09/2025 6010 Sewer Enterprise Fund Castle Sewer Interceptor QUAD KNOPF 656.70 Check Total: 656.70
28199 06/09/2025 6010 Sewer Enterprise Fund Professional Services RAFTELIS FINANCIAL 1,103.75 28199 06/09/2025 6000 Water Enterprise Fund Professional Services RAFTELIS FINANCIAL 1,103.75 Check Total: 2,207.50
28200 06/09/2025 7000 Internal Service Fund Operations & Maintenance RAZZARI DODGE CHRYSLER JEEP RAM 120.37 28200 06/09/2025 7000 Internal Service Fund Operations & Maintenance RAZZARI DODGE CHRYSLER JEEP RAM 26.30 28200 06/09/2025 7000 Internal Service Fund Professional Services RAZZARI DODGE CHRYSLER JEEP RAM 787.50 28200 06/09/2025 7000 Internal Service Fund Operations & Maintenance RAZZARI DODGE CHRYSLER JEEP RAM 1,034.87 Check Total: 1,969.04 —
28201 06/09/2025 3065 Low&Mod Inc Housing Asset Fun c Professional Services RSG INC 200.00 Check Total: 200.00
28202 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense SAFE-T-LITE 140.57 28202 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense SAFE-T-LrFE 29.54 28202 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense SAFE-T-LITE -53.23 28202 06/09/2025 6010 Sewer Enterprise Fund Special Departmental Expense SAFE-T-LITE 216.90 Check Total: 333.78
28203 06/09/2025 7000 Internal Service Fund Professional Services SAN JOAQUIN VALLEY AIR POLLUTION CON 143.00 Check Total: 143.00
28204 06/09/2025 0001 General Fund Men's Fall Softball SHERWIN-WILLIAMS CO. 207.03 Check Total: 207.03
28205 06/09/2025 6010 Sewer Enterprise Fund Utilities SIEMENS FINANCIAL SERVICES, INC. 20,576.89 Check Total: 20,576.89 -~
28206 06/09/2025 1018 SB1-Road Maint & Rehab RMRA Curb, Gutter, Sidewalk Project SIERRA MATERIALS & TRUCKING COMPANY 1,143.55 Check Total: 1,143.55 -'
28207 06/09/2025 0001 General Fund Uniform & Clothing Expense DAYTON SNYDER 26.25 AP-Checks for Approval (6/5/2025 - 12:06 PM) Page 11

Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 26.25 -
28208 06/09/2025 0001 General Fund Special Departmental Expense STAPLES 78.41 Check Total: 78.41
28209 06/09/2025 0001 General Fund Professional Services STATE PRO BUILDERS INC. 4,500.00 Check Total: 4,500.00
28210 06/09/2025 0001 General Fund Professional Services STERICYCLE INC 41.42 Check Total: 41.42
28211 06/09/2025 6010 Sewer Enterprise Fund Small Tools SUNBELT RENTALS INC 2,076.94 Check Total: 2,076.94 —
28212 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 494.49 28212 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 1,578.51 28212 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 1,026.97 28212 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 792.98 28212 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 1,157.39 28212 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 1,079.08 Check Total: 6,129.42
28213 06/09/2025 0001 General Fund Community Center Deposits CHANDA TATE 210.00 Check Total: 210.00 •
28214 06/09/2025 7030 Information Technology Fund Special Departmental Expense TEXT MY GOV 11,050.00 Check Total: 11,050.00
28215 06/09/2025 1011 Gas Tax/Street Improvement Special Departmental Expense THE SIGN GUYS 402.38 Check Total: 402.38
28216 06/09/2025 7000 Internal Service Fund Utilities TRIPP SECURITY SYSTEMS 33.00 Check Total: 33.00 s
28217 06/09/2025 0001 General Fund Plan Check Fees TRUE NORTH COMPLIANCE SERVICES INC 6,125.00 _i Check Total: 6,125.00
28218 06/09/2025 7000 Internal Service Fund Operations & Maintenance TURF STAR INC 70.89 AP-Checks for Approval (6/5/2025 - 12:06 PM) Page 12

Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 70.89
28219 06/09/2025 7000 Internal Service Fund Special Departmental Expense ULINE 202.53 Check Total: 202.53
28220 06/09/2025 7000 Internal Service Fund Operations & Maintenance VAN DE POL 14,340.55 28220 06/09/2025 7000 Internal Service Fund Operations & Maintenance VAN DE POL 12,396.41 28220 06/09/2025 7000 Internal Service Fund Operations & Maintenance VAN DE POL 256.60 Check Total: 26,993.56
28221 06/09/2025 7010 Employee Benefits Fund Vision Insurance VISION SERVICE PLAN (CA) 26.37 28221 06/09/2025 7010 Employee Benefits Fund Vision Insurance VISION SERVICE PLAN (CA) 1,133.91 Check Total: 1,160.28
28222 06/09/2025 0001 General Fund Community Center Deposits KISSY WARD 210.00 Check Total: 210.00
28223 06/09/2025 0001 General Fund Maint. Buildings & Grounds WARD ENTERPRISES 114.02 28223 06/09/2025 0001 General Fund Maint. Buildings & Grounds WARD ENTERPRISES 141.21 Check Total: 255.23
28224 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense WATERFORD IRRIGATION SUPPLY, INC 20.63 28224 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense WATERFORD IRRIGATION SUPPLY, INC 195.19 28224 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense WATERFORD IRRIGATION SUPPLY, INC 27.01 Check Total: 242.83
28225 06/09/2025 6000 Water Enterprise Fund Special Departmental Expense WINTON HARDWARE 10.76 28225 06/09/2025 0001 General Fund Special Departmental Expense WINTON HARDWARE 26.23 28225 06/09/2025 6010 Sewer Enterprise Fund Special Departmental Expense WINTON HARDWARE 68.58 28225 06/09/2025 6010 Sewer Enterprise Fund Uniform & Clothing Expense WINTON HARDWARE 37.49 Check Total: 143.06
28226 06/09/2025 0001 General Fund Women's Volleyball WOODING CUSTOM GRAPHICS 146.14 28226 06/09/2025 0001 General Fund Coed Volleyball WOODING CUSTOM GRAPHICS 276.04 Check Total: 422.18
28227 06/09/2025 0001 General Fund Special Departmental Expense WORK WELLNESS 581.00 AP-Checks for Approval (6/5/2025 - 12:06 PM) Page 13
-
-
-
—
"

Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total:

Report Total:
581.00
2,322,799.00
AP-Checks for Approval (6/5/2025 - 12:06 PM) Page 14

Per City Council direction, this is the following information regarding the warrants list from the Special City Council meeting April 28, 2025 (2 Checks - 27793 and 27791) - The invoice for $5,571.58 from Advanced Chemical Transport was for the crime scene cleanup along Atwater Blvd on 3/19. The invoice for $1,974.50 from All Environmental Services was for crime scene cleanup on 3/21.

CITY COUNCIL

AGENDA REPORT

MEETING
DATE:

June 9, 2025
TO: Mayor and City Council
FROM: Anna Nicholas, Finance Director

PREPARED
BY:

Anna Nicholas, Finance Director
SUBJECT: Approval of the Statement of Investment Policy for the 2025-26 Fiscal Year and Delegating Authority to the City Treasurer to Invest Funds in Accordance with the Statement of Investment Policy (Finance Director Nicholas)

RECOMMENDED COUNCIL ACTION
Adoption of Resolution No. 3536-25 approving the Statement of Investment Policy for Fiscal Year 2025-26 and delegating authority to the City Treasurer to invest funds in accordance with the Statement of Investment Policy.

I. BACKGROUND/ANALYSIS:

Government Code Section, 53600 et seq. contains the statues governing the investment of public funds. Annually, the City's Statement of Investment Policy is reviewed and updated for compliance with Government code Section, 53600 et seq.

The goal of the Statement of Investment Policy presented to Council for adoption for fiscal year 2025-26 remains consistent with past fiscal years, which is to invest public funds in a manner which will provide maximum security, meet daily cash flow demands of the City, and provide the highest investment return while conforming to all California Laws pertaining to the investment of public funds.

In collaboration with the City of Atwater’s investment advisor, Chandler Asset Management, finance staff recently reviewed the City’s investment policy to verify if any revisions were needed in conjunction with California Government Code (Code) sections that govern the investment of public funds. Staff also reviewed the policy to ensure inclusion of the latest best practices from recognized industry groups such as Government Finance Officers Association (GFOA), California Society of Municipal Finance Officers (CSMFO) and California Municipal Treasurers Association (CMTA).

There are no recommended changes in policy content from the current fiscal year investment policy to the upcoming fiscal year investment policy. The only change in the policy attached referred to as Exhibit "A" is the update of the fiscal year from 2024-2025 to 2025-2026.

II. FISCAL IMPACTS:

CITY COUNCIL
Mike Nelson, Mayor
Danny Ambriz Brian Raymond
John Cale Kalisa Rochester

Agenda Report - Approval of the Statement of Investment Policy for the 2025-26 Fiscal Year and Delegating Authority to the City Treasurer to Invest Funds in Accordance with the Statement of Investment Policy (Finance Director Nicholas) Page 2

While there is no direct fiscal impact with approval of this item, there is potential fiscal impact dependent on the type and length of the allowed investment. Remaining in compliance with Government Code Section 53600 et seq. is imperative to managing risk associated with noncompliance. Through annual review, update and approval, the investment policy remains in compliance with Government Code Section 53600 et seq.

This item has been reviewed by the Finance Department.

III. LEGAL REVIEW:

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

IV. EXISTING POLICY:

Resolution No. 3464-24 is the most current adopted Statement of Investment Policy which covers Fiscal Year 2024-25. Approving Resolution XXXX-25 will bring into effect the Statement of Investment Policy for the Fiscal Year of 2025-26. This item also contributes toward the City Council's goal of ensuring financial solvency by complying with Government Code 53600 et. seq.

V. ALTERNATIVES:

The City Council could choose not to adopt Resolution No. 3526-25 approving the Statement of Investment Policy for Fiscal Year 2025-26.

VI. INTERDEPARTMENTAL COORDINATION:

While Interdepartmental Coordination is not necessary for completion of this Resolution to approve the FY 2024-25 Statement of Investment Policy, it is fully expected all municipal departments will comply with the Statement of Investment Policy.

VII. PUBLIC PARTICIPATION:

The public will have an opportunity to provide comments on this item prior to City Council action.

VIII. ENVIRONMENTAL REVIEW:

This item is not a project under the California Environmental Quality Act (CEQA) as this activity does not cause either direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment, pursuant to Public Resources Code Section 21065.

IX. STEPS FOLLOWING APPROVAL:

Following approval and adoption of Resolution 3536-25, the City Clerk will post the FY 2025-26 Statement of Investment Policy to the City's website. The City will implement the FY 2025-26 Statement of Investment Policy for all applicable activities.

Submitted by:

Agenda Report - Approval of the Statement of Investment Policy for the 2025-26 Fiscal Year and Delegating Authority to the City Treasurer to Invest Funds in Accordance with the Statement of Investment Policy (Finance Director Nicholas) Page 3

Anna Nicholas, Finance Director
Approved by:

Chris Hoem, City Manager
Attachments:

1. XXXX Reso Adopt Stmt of Investment Policy FY 25-26

2. FY 25-26 Atwater Investment Policy-FINAL

CITY COUNCIL
OF THE

CITY OF ATWATER
RESOLUTION NO. XXXX-25

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF ATWATER APPROVING THE

STATEMENT OF INVESTMENT POLICY FOR THE
2025-2026 FISCAL YEAR AND DELEGATING

AUTHORITY TO THE CITY TREASURER TO

INVEST FUNDS IN ACCORDANCE WITH THE

STATEMENT OF INVESTMENT POLICY
WHEREAS, the City Council has reviewed a proposed annual Statement of Investment Policy providing guidelines for the investment of City funds pursuant to Government Code Sections 53600 et seq.; and
WHEREAS, consistent with Government Code Section 53607, the City Council may annually delegate authority to the City Treasurer to make investments on behalf of the City.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Atwater that the Statement of Investment Policy attached as Exhibit “A” is hereby approved.

BE IT FURTHER RESOLVED, that the City Council does hereby delegate authority to the City Treasurer to invest funds in accordance with the City’s Statement of Investment Policy for the 2025-2026 fiscal year.

The foregoing resolution is hereby adopted this 9th day of June 2025.

Resolution No. XXXX-25 Page 2
AYES:

NOES:

ABSENT:

APPROVED:

________________________________

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

CITY OF ATWATER

STATEMENT OF INVESTMENT POLICY
Fiscal Year 2025-2026

1. Purpose
This statement is intended to provide a guideline for the prudent investment of operating funds and restricted monies and to outline a policy for maximizing the efficiency of the cash management system for the City of Atwater. Ultimate investment goals include the enhancement of economic status and the protection of pooled cash investments. This investment policy was endorsed and adopted by the City Council of the City of Atwater, is effective as of the 10th day of June, 2025, and replaces any previous version.

2. Policy
It is the policy of the City of Atwater to invest public funds in a manner which will provide maximum security, meet the daily cash flow demands of the City, and provide highest investment return while conforming to all California laws set forth in the State Government Code, Sections 53600 et seq., and local statutes governing the investment of public funds.

3. Scope
This Investment Policy applies to all funds and investment activities under the direct authority of the City of Atwater, including that of the Successor Agency to the Atwater Redevelopment Agency. This policy does not cover any funds held by fiscal agents in connection with the issuance of any debt by the City. Such funds shall be invested in accordance with the bond documents and trust indentures.

Pooling of funds: Except for cash in certain restricted and special funds, the Agency will consolidate cash and reserve balances from all funds to maximize investment earnings and to increase efficiencies with regard to investment pricing, safekeeping and administration.

Investment income will be allocated to the various funds based on their respective participation and in accordance with generally accepted accounting principles.

4. Prudence
Pursuant to California Government Code , Section 53600.3, all persons authorized to make investment decisions on behalf of the City are trustees and therefore fiduciaries subject to the prudent investor standard: “…all governing bodies of local agencies or persons authorized to make investment decisions on behalf of those local agencies investing public funds pursuant to this chapter are trustees and therefore fiduciaries subject to the prudent investor standard.” When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency. Within the limitations of this section and considering individual investments as part of an overall strategy, investments may be acquired as authorized by law. Investment officials shall recognize that the investment portfolio is subject to public review and evaluation. The overall investment program shall be designed and managed with a degree of professionalism that is worthy of the public trust. Deviations from expectations of a security’s credit or market risk should be reported to the governing body in a timely fashion and appropriate action should be taken to control adverse developments.

EXHIBIT "A"

CITY OF ATWATER

STATEMENT OF INVESTMENT POLICY
Fiscal Year 2025-2026

5. Objective
The primary objectives in priority order, of the City of Atwater’s investment activities shall be:

5.1 Safety: Safety of principal is the foremost objective of the investment program.

Investments of the City of Atwater shall be undertaken in a manner that seeks to ensure that capital losses are avoided, whether from securities default, broker-dealer default, or erosion of market value. To attain this objective, diversification is required in order that potential losses on individual securities do not exceed the income generated from the remainder of the portfolio. The City may elect to sell a security prior to its maturity and record a capital gain or loss in order to improve the quality, liquidity or yield of the portfolio in response to market conditions or the City's risk preferences.

5.2 Liquidity: The City of Atwater's investment portfolio will remain sufficiently liquid to enable the City to meet all operating requirements, which might be reasonably anticipated.

5.3 Return on Investment: The City of Atwater's investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the City's investment risk constraints and the cash flow characteristics of the portfolio.

6. Risk Tolerance
The City Council of the City of Atwater recognizes that investment risks can result from issuer default, market price changes or various technical complications leading to temporary illiquidity.

Portfolio diversification is employed as a method to control risk. Investment managers are expected to display prudence in the selection of securities, as a way to minimize default risk. No individual investment transaction shall be undertaken, which jeopardizes the total capital position of the overall portfolio. The City Treasurer shall, concurrent with the annual review and approval of the City’s Statement of Investment Policy, periodically recommend to the City Council guidelines and strategies to control risks of default, market price changes and liquidity.

7. Delegation of Authority
Management responsibility for the investment program is the responsibility of the City Council unless delegated by City Council action to the City Treasurer. Investment of City of Atwater funds shall be conducted within the constraints of this Investment Policy. The conduct of the City’s dayto-day banking and investment activities shall be the responsibility of the Finance Director, Finance Operations Manager and/or City Manager of the City of Atwater. The Finance Director, Finance Operations Manager and/or City Manager must conform to the signature requirements on all City accounts and cannot conduct banking and investing business without the proper signatures.

The City may engage the services of one or more external investment advisers, who are registered under the Investment Advisers Act of 1940, to assist in the management of the City’s investment portfolio in a manner consistent with the City’s objectives. External investment advisers may be granted discretion to purchase and sell investment securities in accordance with this investment policy.

The City's overall investment program shall be designed and managed with a degree of professionalism that is worthy of the public trust. The City recognizes that in a diversified portfolio,

CITY OF ATWATER

STATEMENT OF INVESTMENT POLICY
Fiscal Year 2025-2026

occasional measured losses may be inevitable and must be considered within the context of the overall portfolio’s return and the cash flow requirements of the City.

8. Ethics and Conflicts of Interest
Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Employees and investment officials shall disclose to the City Manager any material financial interests in financial institutions that conduct business within the jurisdiction, and they shall further disclose any large personal financial/investment positions that could be related to the performance of the City of Atwater’s portfolio. Employees and officers shall subordinate their personal investment transactions to those of the City's, particularly with regard to the time of purchases and sales.

All participants in the investment process are required to comply with terms of the Political Reform Act, Fair Political Practices Commission Regulations promulgated thereunder (2 C.C.R. §§ 18110 through 18998), the City’s Conflict of Interest Policy, including, without limitation, filing of Form 700, notification and recusal obligations, and Government Code section 1090 prohibitions.

9. Authorized Financial Dealers and Institutions
To the extent practicable, the Treasurer shall endeavor to complete investment transactions using a competitive bid process whenever possible. The City’s Treasurer will determine which financial institutions are authorized to provide investment services to the City. It shall be the City’s policy to purchase securities only from authorized institutions and firms.

The Treasurer shall maintain procedures for establishing a list of authorized broker/dealers and financial institutions that are approved for investment purposes that are selected through a process of due diligence as determined by the City. Due inquiry shall determine whether such authorized broker/dealers, and the individuals covering the City are reputable and trustworthy, knowledgeable and experienced in Public City investing and able to meet all of their financial obligations. These institutions may include "primary" dealers or regional dealers that qualify under Securities and Exchange Commission (SEC) Rule 15c3-1 (uniform net capital rule).

In accordance with Gov. Code Section 53601.5, the City is permitted to purchase investments from the following institutions:
• Institutions licensed by the state as a broker-dealer. • Institutions that are members of a federally regulated securities exchange. • A brokerage firm designated as a primary government dealer by the Federal Reserve bank.
• Nationally or state-chartered banks.
• A State Association or a Federal Association
• Direct issuers of securities eligible for purchase.

Selection of financial institutions and broker/dealers authorized to engage in transactions will be at the sole discretion of the City, except where the City utilizes an external investment adviser in which case the City may rely on the adviser for selection.

CITY OF ATWATER

STATEMENT OF INVESTMENT POLICY
Fiscal Year 2025-2026

All financial institutions which desire to become qualified bidders for investment transactions (and which are not dealing only with the investment adviser) must supply the Treasurer with audited financials and a statement certifying that the institution has reviewed the California Government Code, Section 53600 et seq. and the City’s investment policy. The Treasurer will conduct an annual review of the financial condition and registrations of such qualified bidders.

Public deposits will be made only in qualified public depositories as established by State law.

Deposits will be insured by the Federal Deposit Insurance Corporation, or, to the extent the amount exceeds the insured maximum, will be collateralized in accordance with State law.

Selection of broker/dealers used by an external investment adviser retained by the City will be at the sole discretion of the adviser. Where possible, transactions with broker/dealers shall be selected on a competitive basis and their bid or offering prices shall be recorded. If there is no other readily available competitive offering, best efforts will be made to document quotations for comparable or alternative securities. When purchasing original issue instrumentality securities, no competitive offerings will be required as all dealers in the selling group offer those securities at the same original issue price.

10. Authorized Investments
The City is governed by the California Government Code Sections 53600 et seq. Authorized investments of the City are detailed in Exhibit "A" which is made part of this investment policy.

11. Investment Pools / Mutual Funds
The Agency shall conduct a thorough investigation of any pool or mutual fund prior to making an investment, and on a continual basis thereafter. The Treasurer shall develop a questionnaire which will answer the following general questions:
• A description of eligible investment securities, and a written statement of investment policy and objectives.
• A description of interest calculations and how it is distributed, and how gains and losses are treated.
• A description of how the securities are safeguarded (including the settlement processes), and how often the securities are priced and the program audited. • A description of who may invest in the program, how often, what size deposit and withdrawal are allowed.
• A schedule for receiving statements and portfolio listings. • Are reserves, retained earnings, etc. utilized by the pool/fund? • A fee schedule, and when and how is it assessed.
• Is the pool/fund eligible for bond proceeds and/or will it accept such proceeds?

CITY OF ATWATER

STATEMENT OF INVESTMENT POLICY
Fiscal Year 2025-2026

12. Collateralization
Collateralization will be required as indicated in Exhibit "A". Collateral will always be held by an independent third party with whom the City has a current custodial agreement. A clearly marked evidence of ownership (safekeeping receipt) must be supplied to the City and retained. The right of collateral substitution may be granted.

CERTIFICATES OF DEPOSIT (CDS). The City shall require any commercial bank or savings and loan association to deposit eligible securities with an agency of a depository approved by the State Banking Department to secure any uninsured portion of a Non-Negotiable Certificate of Deposit. The value of eligible securities as defined pursuant to California Government Code, Section 53651, pledged against a Certificate of Deposit shall be equal to 150% of the face value of the CD if the securities are classified as mortgages and 110% of the face value of the CD for all other classes of security.

COLLATERALIZATION OF BANK DEPOSITS. This is the process by which a bank or financial institution pledges securities, or other deposits for the purpose of securing repayment of deposited funds. The City shall require any bank or financial institution to comply with the collateralization criteria defined in California Government Code, Section 53651.

REPURCHASE AGREEMENTS. The City requires that Repurchase Agreements be collateralized only by securities authorized in accordance with California Government Code:
• The securities which collateralize the repurchase agreement shall be priced at Market Value, including any Accrued Interest plus a margin. The Market Value of the securities that underlie a repurchase agreement shall be valued at 102% or greater of the funds borrowed against those securities.
• Financial institutions shall mark the value of the collateral to market at least monthly and increase or decrease the collateral to satisfy the ratio requirement described above. • The City shall receive monthly statements of collateral.

13. Safekeeping and Custody
All securities owned by the City, shall be held in safekeeping by the City's custodian bank or a third-party bank trust department, acting as agent for the City under the terms of a custody or trustee agreement executed by the bank and by the City. A monthly report will be received by the City from the custodian or third-party bank trust department listing all securities held in safekeeping with current market data and other information. All securities will be received and delivered using standard delivery-versus-payment (DVP) procedures. The only exceptions to the foregoing shall be depository accounts and securities purchases made with: (i) local government investment pools; (ii) time certificates of deposit, and, (iii) mutual funds and money market mutual funds, since these securities are not deliverable.

CITY OF ATWATER

STATEMENT OF INVESTMENT POLICY
Fiscal Year 2025-2026

14. Risk Management and Diversification

MITIGATING CREDIT RISK IN THE PORTFOLIO
Credit risk is the risk that a security or a portfolio will lose some or all its value due to a real or perceived change in the ability of the issuer to repay its debt. The City will mitigate credit risk by adopting the following strategies:
• Following the diversification requirements included in the “Authorized Investments” section of this policy.
• No more than 5% of the total portfolio may be deposited with or invested in securities issued by any single issuer unless otherwise specified in this policy. • The City may elect to sell a security prior to its maturity and record a capital gain or loss in order to manage the quality, liquidity or yield of the portfolio in response to market conditions or City’s risk preferences.
• If a security owned by the City is downgraded to a level below the requirements of this policy, making the security ineligible for additional purchases, the following steps will be taken:
• Any actions taken related to the downgrade by the investment manager will be communicated to the Treasurer in a timely manner.
• If a decision is made to retain the security, the credit situation will be monitored and reported to the City Council.

MITIGATING MARKET RISK IN THE PORTFOLIO
Market risk is the risk that the portfolio value will fluctuate due to changes in the general level of interest rates. The City recognizes that, over time, longer-term portfolios have the potential to achieve higher returns. On the other hand, longer-term portfolios have higher volatility of return. The City will mitigate market risk by providing adequate liquidity for short-term cash needs, and by making longer-term investments only with funds that are not needed for current cash flow purposes.

The City further recognizes that certain types of securities, including variable rate securities, securities with principal paydowns prior to maturity, and securities with embedded options, will affect the market risk profile of the portfolio differently in different interest rate environments. The City, therefore, adopts the following strategies to control and mitigate its exposure to market risk:

CITY OF ATWATER

STATEMENT OF INVESTMENT POLICY
Fiscal Year 2025-2026

• The City will maintain a minimum of six months of budgeted operating expenditures in short-term investments to provide sufficient liquidity for expected disbursements. • The maximum stated final maturity of individual securities in the portfolio will be five (5) years, except as otherwise stated in this policy.
• The duration of the portfolio will generally be approximately equal to the duration (typically, plus or minus 20%) of a Market Benchmark, an index selected by the City based on the City’s investment objectives, constraints and risk tolerances.

15. Maximum Maturities
Unless matched to a specific cash flow, the City will not directly invest in securities maturing more than five years from the settlement date (See exceptions indicated in Exhibit "A").

16. Internal Control
The Treasurer shall establish a system of written internal controls which shall be reviewed by an independent auditor. This review will provide internal control by assuring compliance with policies and procedures. The controls shall be designed to prevent losses of public funds arising from fraud, employee error, misrepresentation of third parties, unanticipated changes in financial markets, or imprudent actions by employees and officers of the city. Controls deemed most important include: control of collusion, separation of duties, separation of transaction authority from accounting and recordkeeping, clear delegation of authority, specific limitations regarding securities losses and remedial action, written confirmation of telephone transactions, minimizing the number of authorized investment officials, documentation of transactions and strategies, and code of ethics standards.'

17. Performance Standards
The investment portfolio shall be designed to attain a market average rate of return through budgetary and economic cycles, taking into account the investment risk constraints and cash flow needs. The specific investment performance objective for the portfolio shall be to earn a total rate of return over a market cycle which is approximately equal to a market benchmark index. The current benchmark index for the portfolio is the ICE BofA 1-5 Yr US Treasury & Agency Index.

18. Reporting
The City Treasurer shall submit a monthly investment report to the City Council. This report will include all required elements of the monthly report as prescribed in California Government Code Section 53646. Pursuant to the adopted Investment Policy for the City of Atwater, this monthly shall include:

1. The type of investment, name of issuer, date of investment, date of maturity, rate of interest, asking price and par and dollar amount invested on all securities, investments, monies and/or deposits.

2. The weighted average maturity of the portfolio.

3. Transactions for the period

4. A description of the funds, investments and programs (including lending programs)

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managed by contracted parties (i.e. LAIF, investment pools, outside money managers and securities lending agents)

5. The market value as of the date of the report and the source of the valuation.

6. A statement of compliance with the Investment Policy or, if not in compliance, a statement of non-compliance and the manner in which the portfolio is not in compliance.

7. A statement of compliance with California Government Code Section 53646 from the City Treasurer certifying that sufficient investment liquidity and anticipated revenues are available to meet the City’s budgeted expenditure requirement for the next six (6) months or an explanation as to why sufficient money shall, or may, not be available

19. Review of the Investment Policy
The City of Atwater’s Statement of Investment Policy shall be reviewed and adopted at least annually within 120 days of the end of the fiscal year to ensure its consistency with the overall objectives of preservation of principal, liquidity and return, and its relevance to current law and financial and economic trends by City Council resolution. Any modifications made thereto must be approved by the City Council.

20. External Auditor
As a part of each year’s financial audit of the City of Atwater, the external auditors shall review the Statement of Investment Policy and shall confirm that the City’s investments are in compliance with that policy. Any issues noted will be reported to the City Council.

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A. INVESTMENTS- Within the investments permitted by the Code, the Agency seeks to further restrict eligible investments to the guidelines listed below. In the event a discrepancy is found between this policy and the Code, the more restrictive parameters will take precedence.

Percentage holding limits listed in this section apply at the time the security is purchased.

Any investment currently held at the time the policy is adopted which does not meet the new policy guidelines can be held until maturity and shall be exempt from the current policy. At the time of the investment’s maturity or liquidation, such funds shall be reinvested only as provided in the current policy.

An appropriate risk level shall be maintained by primarily purchasing securities that are of high quality, liquid, and marketable. The portfolio shall be diversified by security type and institution to avoid incurring unreasonable and avoidable risks regarding specific security types or individual issuers.

1. U.S. Treasury Securities (bills, notes and bonds) are sold to finance gaps between the federal government's receipts and expenditures.

California Government Code Section 53601 Requirement: No limit specified:

City of Atwater Limitation:
1) Maximum maturity - five years
2) Maximum par value total size - None
3) Maximum par value per issue- None
4) Credit- Full faith and credit of the Federal Government

2. U.S. Agency & Government Sponsored Enterprise Securities are not direct obligations of the United States but rather are direct obligations of agencies of the federal government or government-sponsored enterprises. Securities issued by U.S. government agencies are backed by the full faith and credit of the U.S. government. They include the following agencies:
-Government National Mortgage Association (GNMA)
-Export-Import Bank (EXIMBANK)
-Small Business Administration (SBAs)
-Farmers Home Administration (FHA)
-General Services Administration (GSA)
-Maritime Administration
The federal government has sponsored the creation of, or the financial support of several corporations, also known as government-sponsored enterprises. None of these organizations carry the federal government guarantee.

They include the following agencies:
-Federal National Mortgage Association (FNMA)
-Federal Farm Credit Bank (FFCB)
-Federal Home Loan Bank (FHLB)

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-Federal Home Loan Mortgage Corporation (FHLMC)
-Tennessee Valley Authority (TVA)
California Government Code Section 53601 Requirement: No limit specified.

City of Atwater Limitation:
1) Maximum maturity- five years
2) Maximum par value total size- no limitation
3) Maximum par value per issue-no limitation
4) The maximum percent of callable agency securities in the portfolio will be 20%. 5) Credit-Despite having no statutory limitation concerning this category, prudent investment practice necessitates constant analysis of the issuing agency. Although these issues have either the implicit or explicit guarantee of the federal government, market perception often limits the liquidity of these issues.

3. Obligations of the State of California or any local agency within the state, including bonds payable solely out of revenues from a revenue producing property owned, controlled or operated by the state or any local agency, or by a department, board, agency or authority of the state or any local agency.

California Government Code Section 53601 Requirement: No limit specified.

City of Atwater Limitation:
1) Maximum maturity- five years
2) Maximum par value total size- 30% of portfolio
3) Maximum par value per issue-5%
4) Credit- The Securities are rated in a rating category of “A” or its equivalent or better by at least one nationally recognized statistical rating organization (“NRSRO”)

4. Obligations (Municipal Securities) of any of the other 49 states in addition to California, including bonds payable solely out of revenues from a revenue producing property owned, controlled or operated by the state or any local agency, or by a department, board, agency or authority of the state or any local agency.

California Government Code Section 53601 Requirement: No limit specified.

City of Atwater Limitation:
1) Maximum maturity- five years
2) Maximum par value total size- 30% of portfolio
3) Maximum par value per issue-5%
4) Credit- The Securities are rated in a rating category of “A” or its equivalent or better by at least one nationally recognized statistical rating organization (“NRSRO”)

5. Bankers Acceptances are typically created from a letter of credit issued in a foreign trade transaction and are time drafts drawn on and accepted by a bank to pay a specified amount of money on a specified date.

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California Government Code Section 53601 Requirement:
1) Purchases may not exceed 180 days.
2) Purchases are restricted to 40% of the agency's surplus money. 3) No more than 30% of the City's surplus money may be invested in the bankers’ acceptances of any one commercial bank.
4) Include only those that are eligible for discounting with the Federal Reserve System.

City of Atwater Limitation:
1) Maximum maturity – 180 days
2) Maximum par value size 30% of portfolio
3) Maximum par value per institution - 5%
4) Credit - financial institutions that shall only include banks that have short-term credit ratings of A-1, P-1 or equivalent ratings from other recognized rating services.

6. Certificates of Deposit
a. Negotiable Certificats of Deposit (NCDS), issued by a nationally or statechartered bank, a savings association or a federal association, a state or federal credit union, or by a federally licensed or state-licensed branch of a foreign ban:

California Government Code Section 53601(i) Requirement:
1) Maximum maturity - 5 years
2) Maximum par value total size - No more than 30% of the total portfolio may be invested in NCDs.

City of Atwater Limitation:
1) Maximum maturity - 5 years
2) Maximum par value total size - No more than 30% of the total portfolio may be invested in NCDs (combined with CDARS).
3) Maximum par value per institution - No more than 5% of the total portfolio may be invested in any single issuer.
4) Credit - The amount of the NCD insured up to the FDIC limit does not require any credit ratings. Any amount above the FDIC insured limit must be issued by institutions which have short-term debt obligations rated “A-1” or its equivalent or better by at least one NRSRO; or long-term obligations rated in a rating category of “A” or its equivalent or better by at least one NRSRO.
b. Federally Insured Time Deposits (Non-Negotiable Certificates of Deposit) in state or federally chartered banks, savings and loans, or credit unions.

California Government Code Section 53630 Requirement:
1) Maximum maturity - 5 years
City of Atwater Limitation:
1) Maximum maturity - 5 years
2) Maximum par value total size - No more 20% of the total portfolio will be invested in a combination of federally insured and collateralized time deposits.

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3) Maximum par value per institution - The amount per institution is limited to the maximum covered under federal insurance.
c. Collateralized Time Deposits (Non-Negotiable Certificates of Deposit) in state or federally chartered banks, savings and loans, or credit unions in excess of insured amounts which are fully collateralized with securities in accordance with California law.

California Government Code Section 53630 Requirement:
1) Maximum maturity - 5 years
City of Atwater Limitation:
1) Maximum maturity - 5 years
2) Maximum par value total size - No more 20% of the total portfolio will be invested in a combination of federally insured and collateralized time deposits. d. Placement Service Deposit:

California Government Code Section 53630 Requirement:
1) Maximum maturity - 5 years
2) Maximum par value total size - Under a provision sunsetting on January 1, 2026, no more than 50% of the portfolio may be invested in deposits through a placement service, including Certificates of Deposit, if the Agency is a city, district or local agency that does not pool money with other local agencies.

City of Atwater Limitation:
1) Maximum maturity - 5 years
2) Maximum par value total size No more than 30% of the total portfolio may be invested in a combination of Certificates of Deposit, including CDARS. e. Collateralized Bank Deposits. The City’s deposits with financial institutions will be collateralized with pledged securities per California Government Code, Section 53651. There are no limits on the dollar amount or percentage that the City may invest in collateralized bank deposits.

California Government Code Section 53630 Requirement:
3) Maximum maturity - 5 years
4) Maximum par value total size – No limit
City of Atwater Limitation:
1) Maximum maturity - 5 years

7. Commercial Paper are short-term unsecured promissory notes issued by various economic entities in the open market to finance certain short-term credit needs.

California Government Code Section 53601 Requirement:
1) Prime quality of the highest ranking or of the highest letter and numerical rating as provided for by nationally recognized statistical-rating organization. 2) Issuing corporation must be organized and operating within the United States. 3) Issuing corporation must have total assets in excess of five hundred million dollars

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($500,000,000). .
4) Issuing corporation must have an "A" or higher rating by a nationally recognized statistical-rating organization for the issuer's debt, other than commercial paper. 5) Purchases may not exceed 270 days maturity.
6) Purchases may not represent more than 10% of the outstanding paper of an issuing corporation.
7) Purchases may not exceed 25% of the agency's surplus money.

City of Atwater Limitation:
1) Maximum maturity- 270 days
2) Maximum par value size 25% of portfolio
3) Maximum par value per name- 10% of outstanding commercial paper of any single issuer, and no more than 5%of total portfolio may be invested in any single issuer. 4) Credit- CA Government Code Section 53601 requirements including commercial paper rated “A-1” or higher, or the equivalent, by a nationally recognized statistical ratings organization.

8. Medium Term Notes: The issuer is a corporation organized and operating within the United States or by depository institutions licensed by the United States or any state and operating within the United States.

California Government Code Section 53601 Requirement:
1) Maximum of five years maturity
2) Shall be rating category of ‘A’ or better by a nationally recognized statistical ratings organization.
3) May not exceed 30% of surplus money
City of Atwater Limitation:
1) Maximum of five years maturity
2) Shall be rating category of ‘A’ or better by a nationally recognized statistical ratings organization
3) Maximum par value per issuer- 5%
4) Credit – from City authorized institutions that shall only include institutions rated in a rating category of ‘A’ or higher by a nationally recognized statistical-rating organization. Any downgrading of these issues after purchase shall be reported to the Council.

9. Local Agency Investment Fund (LAIF) was established by the State to enable treasurers to place funds in a pool for investments.

LAIF Limitations:

Maximum per California Government Code
City of Atwater Limitation:

1. LAIF limitation

10. Repurchase Agreements are not a security but a contractual agreement and consist of two simultaneous transactions: 1) First, an investor purchases securities (collateral) from a bank or dealer; 2) At the same time, the selling bank or dealer contractually agrees to repurchase the

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collateral security at the same price (plus interest) at some mutually agreed future date.

California Government Code Section 53601 Requirement:
1) Term of repurchase agreements shall be for one year or less. 2) All securities under a repurchase agreement shall be held by the agency's safekeeping agent.
3) The seller of repurchase securities shall not be entitled to substitute securities, except as authorized by the City. New or substitute securities should be reasonably identical to the original securities in terms of maturity, yield, quality and liquidity.

City of Atwater Limitation:
1) Maximum maturity – one year
2) Maximum par value total size - 10%
3) Maximum par value per institution - 10%
4) Credita) Securities shall be marked to market daily and shall be maintained at a value no lower than $102.
b) Securities acceptable as collateral shall be U.S. Treasury obligations only. c) It should be covered by a master repurchase agreement. 5) Repurchase agreements shall only be made with primary dealers of the Federal Reserve Bank of New York.

11. Asset Backed Securities (ABS)/ Mortgage Back Securities (MBS) are securities whose value is derived from the collateral of a specified pool of underlying assets. The pools of underlying assets can include common payments from the loans and leases of credit cards, autos, equipment and mortgages.

California Government Code Section 53601 (o) Requirement:
1) Maximum Maturity 5 years or less.
2) Shall be rated in a rating category of ‘AA’ or better by a nationally recognized statistical ratings organization.
3) Maximum par value total size- 20% of portfolio
City of Atwater Limitation:
1) Maximum maturity – 5 years or less
2) Maximum par value total size - 20%
3) Maximum par value per institution – 5%
4) Credit: In a rating category of ‘AA’ or better by a nationally recognized statistical ratings organization.
5) This section does not apply for issuers in section 2 (US agency and Government Securities.

12. Supranationals Obligations: Supranationals are international institutions that provide development financing, advisory services and/or other financial services to their member countries.

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California Government Code Section 53601(q) Requirement:
1) Maximum of five years maturity or less
2) Shall be rated in a rating category of AA’ or better by a nationally recognized statistical ratings organization.
3) May not exceed 30% of surplus money
City of Atwater Limitation:
1) Maximum of five years maturity or less
2) Shall be rated in a rating category of ‘AA’ or better by a nationally recognized statistical ratings organization
3) Maximum value not to exceed 30% or portfolio value
4) No more than 10% of the portfolio may be invested in any single issuer. 5) Credit –Any downgrading of these issues after purchase shall be reported to the Council.

13. Mutual Funds and Money Market Mutual Funds that are registered with the Securities and Exchange Commission under the Investment Company Act of 1940, provided that:

1. MUTUAL FUNDS that invest in the securities and obligations as authorized under California Government Code, Section 53601 (a) to (k) and (m) to (q) inclusive and that meet either of the following criteria:
(i) Attained the highest ranking or the highest letter and numerical rating provided by not less than two (2) NRSROs; or
(ii) Have retained an investment adviser registered or exempt from registration with the Securities and Exchange Commission with not less than five years’ experience investing in the securities and obligations authorized by California Government Code, Section 53601 and with assets under management in excess of $500 million.
• No more than 10% of the total portfolio may be invested in shares of any one mutual fund.

2. MONEY MARKET MUTUAL FUNDS registered with the Securities and Exchange Commission under the Investment Company Act of 1940 and issued by diversified management companies and meet either of the following criteria:
(i) Have attained the highest ranking or the highest letter and numerical rating provided by not less than two (2) NRSROs; or
(ii) Have retained an investment adviser registered or exempt from registration with the Securities and Exchange Commission with not less than five years’ experience managing money market mutual funds with assets under management in excess of $500 million.

California Government Code Section 53601(q) Requirement:
1) Maximum maturity: no limit specified

2. a) Attained the highest ranking or the highest letter and numerical rating provided by not less than two (2) NRSROs; or b) Have retained an investment adviser registered

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or exempt from registration with the Securities and Exchange Commission with not less than five years’ experience investing in the securities and obligations authorized by California Government Code, Section 53601 and with assets under management in excess of $500 million.
3) May not exceed 20% of portfolio
City of Atwater Limitation:
1) Maximum maturity not specified
2 a) Attained the highest ranking or the highest letter and numerical rating provided by not less than two (2) NRSROs; or b) Have retained an investment adviser registered or exempt from registration with the Securities and Exchange Commission with not less than five years’ experience investing in the securities and obligations authorized by California Government Code, Section 53601 and with assets under management in excess of $500 million.
3) No more than 20% of the total portfolio may be invested in these securities 4) Investment Limitations:
• Mutual Funds: No more than 10% of the total portfolio may be invested in shares of any one mutual fund
• Money Market Funds: No more than 20% of the total portfolio may be invested in shares of any one money market fund

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__________________________________________________________________________

GLOSSARY OF INVESTMENT TERMS
AGENCIES. Shorthand market terminology for any obligation issued by a government-sponsored entity (GSE), or a federally related institution. Most obligations of GSEs are not guaranteed by the full faith and credit of the US government. Examples are:

FFCB. The Federal Farm Credit Bank System provides credit and liquidity in the agricultural industry. FFCB issues discount notes and bonds.

FHLB. The Federal Home Loan Bank provides credit and liquidity in the housing market.

FHLB issues discount notes and bonds.

FHLMC. Like FHLB, the Federal Home Loan Mortgage Corporation provides credit and liquidity in the housing market. FHLMC, also called “FreddieMac” issues discount notes, bonds and mortgage pass-through securities.

FNMA. Like FHLB and FreddieMac, the Federal National Mortgage Association was established to provide credit and liquidity in the housing market. FNMA, also known as “FannieMae,” issues discount notes, bonds and mortgage pass-through securities.

GNMA. The Government National Mortgage Association, known as “GinnieMae,” issues mortgage pass-through securities, which are guaranteed by the full faith and credit of the US Government.

PEFCO. The Private Export Funding Corporation assists exporters. Obligations of PEFCO are not guaranteed by the full faith and credit of the US government.

TVA. The Tennessee Valley Authority provides flood control and power and promotes development in portions of the Tennessee, Ohio, and Mississippi River valleys. TVA currently issues discount notes and bonds.

ASSET BACKED SECURITIES. Securities supported by pools of installment loans or leases or by pools of revolving lines of credit.

AVERAGE LIFE. In mortgage-related investments, including CMOs, the average time to expected receipt of principal payments, weighted by the amount of principal expected.

BANKER’S ACCEPTANCE. A money market instrument created to facilitate international trade transactions. It is highly liquid and safe because the risk of the trade transaction is transferred to the bank which “accepts” the obligation to pay the investor.

BENCHMARK. A comparison security or portfolio. A performance benchmark is a partial market index, which reflects the mix of securities allowed under a specific investment policy.

BROKER. A broker brings buyers and sellers together for a transaction for which the broker

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receives a commission. A broker does not sell securities from his own position.

CALLABLE. A callable security gives the issuer the option to call it from the investor prior to its maturity. The main cause of a call is a decline in interest rates. If interest rates decline, the issuer will likely call its current securities and reissue them at a lower rate of interest.

CERTIFICATE OF DEPOSIT (CD). A time deposit with a specific maturity evidenced by a certificate.

CERTIFICATE OF DEPOSIT ACCOUNT REGISTRY SYSTEM (CDARS). A private placement service that allows local agencies to purchase more than $250,000 in CDs from a single financial institution (must be a participating institution of CDARS) while still maintaining FDIC insurance coverage. CDARS is currently the only entity providing this service. CDARS facilitates the trading of deposits between the California institution and other participating institutions in amounts that are less than $250,000 each, so that FDIC coverage is maintained.

COLLATERAL. Securities or cash pledged by a borrower to secure repayment of a loan or repurchase agreement. Also, securities pledged by a financial institution to secure deposits of public monies.

COLLATERALIZED BANK DEPOSIT. A bank deposit that is collateralized at least 100% (principal plus interest to maturity). The deposit is collateralized using assets set aside by the issuer such as Treasury securities or other qualified collateral to secure the deposit in excess of the limit covered by the Federal Deposit Insurance Corporation.

COLLATERALIZED MORTGAGE OBLIGATIONS (CMO). Classes of bonds that redistribute the cash flows of mortgage securities (and whole loans) to create securities that have different levels of prepayment risk, as compared to the underlying mortgage securities.

COLLATERALIZED TIME DEPOSIT. Time deposits that are collateralized at least 100% (principal plus interest to maturity). These instruments are collateralized using assets set aside by the issuer such as Treasury securities or other qualified collateral to secure the deposit in excess of the limit covered by the Federal Deposit Insurance Corporation.

COMMERCIAL PAPER. The short-term unsecured debt of corporations.

COUPON. The rate of return at which interest is paid on a bond.

CREDIT RISK. The risk that principal and/or interest on an investment will not be paid in a timely manner due to changes in the condition of the issuer.

DEALER. A dealer acts as a principal in security transactions, selling securities from and buying securities for his own position.

DEBENTURE. A bond secured only by the general credit of the issuer.

DELIVERY VS. PAYMENT (DVP). A securities industry procedure whereby payment for a security

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must be made at the time the security is delivered to the purchaser’s agent.

DERIVATIVE. Any security that has principal and/or interest payments which are subject to uncertainty (but not for reasons of default or credit risk) as to timing and/or amount, or any security which represents a component of another security which has been separated from other components (“Stripped” coupons and principal). A derivative is also defined as a financial instrument the value of which is totally or partially derived from the value of another instrument, interest rate, or index.

DISCOUNT. The difference between the par value of a bond and the cost of the bond, when the cost is below par. Some short-term securities, such as T-bills and banker’s acceptances, are known as discount securities. They sell at a discount from par and return the par value to the investor at maturity without additional interest. Other securities, which have fixed coupons, trade at a discount when the coupon rate is lower than the current market rate for securities of that maturity and/or quality.

DIVERSIFICATION. Dividing investment funds among a variety of investments to avoid excessive exposure to any one source of risk.

DURATION. The weighted average time to maturity of a bond where the weights are the present values of the future cash flows. Duration measures the price sensitivity of a security to changes interest rates.

FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC). The Federal Deposit Insurance Corporation (FDIC) is an independent federal agency insuring deposits in U.S. banks and thrifts in the event of bank failures. The FDIC was created in 1933 to maintain public confidence and encourage stability in the financial system through the promotion of sound banking practices.

FEDERALLY INSURED TIME DEPOSIT. A time deposit is an interest-bearing bank deposit account that has a specified date of maturity, such as a certificate of deposit (CD). These deposits are limited to funds insured in accordance with FDIC insurance deposit limits.

FIDUCIARY. A person or organization that acts on behalf of another person(s) or organization that puts their clients’ interest ahead of their own as they are bound both legally and ethically to act in the other’s best interests.

LEVERAGE. Borrowing funds in order to invest in securities that have the potential to pay earnings at a rate higher than the cost of borrowing.

LIQUIDITY. The speed and ease with which an asset can be converted to cash.

LOCAL AGENCY INVESTMENT FUND (LAIF). A voluntary investment fund open to government entities and certain non-profit organizations in California that is managed by the State Treasurer’s Office.

LOCAL GOVERNMENT INVESTMENT POOL. Investment pools that range from the State Treasurer’s

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Office Local Agency Investment Fund (LAIF) to county pools, to Joint Powers Authorities (JPAs). These funds are not subject to the same SEC rules applicable to money market mutual funds.

MAKE WHOLE CALL. A type of call provision on a bond that allows the issuer to pay off the remaining debt early. Unlike a call option, with a make whole call provision, the issuer makes a lump sum payment that equals the net present value (NPV) of future coupon payments that will not be paid because of the call. With this type of call, an investor is compensated, or "made whole."
MARGIN. The difference between the market value of a security and the loan a broker makes using that security as collateral.

MARKET RISK. The risk that the value of securities will fluctuate with changes in overall market conditions or interest rates.

MARKET VALUE. The price at which a security can be traded.

MATURITY. The final date upon which the principal of a security becomes due and payable. The investment’s term or remaining maturity is measured from the settlement date to final maturity.

MEDIUM TERM NOTES. Unsecured, investment-grade senior debt securities of major corporations which are sold in relatively small amounts on either a continuous or an intermittent basis.

MTNs are highly flexible debt instruments that can be structured to respond to market opportunities or to investor preferences.

MODIFIED DURATION. The percent change in price for a 100-basis point change in yields. Modified duration is the best single measure of a portfolio’s or security’s exposure to market risk.

MONEY MARKET. The market in which short-term debt instruments (T-bills, discount notes, commercial paper, and banker’s acceptances) are issued and traded.

MONEY MARKET MUTUAL FUND. A mutual fund that invests exclusively in short-term securities.

Examples of investments in money market funds are certificates of deposit and U.S.

Treasury securities. Money market funds attempt to keep their net asset values at $1 per share.

MORTGAGE PASS-THROUGH SECURITIES. A securitized participation in the interest and principal cash flows from a specified pool of mortgages. Principal and interest payments made on the mortgages are passed through to the holder of the security.

MUNICIPAL SECURITIES. Securities issued by state and local agencies to finance capital and operating expenses.

MUTUAL FUND. An entity which pools the funds of investors and invests those funds in a set of securities which is specifically defined in the fund’s prospectus. Mutual funds can be

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invested in various types of domestic and/or international stocks, bonds, and money market instruments, as set forth in the individual fund’s prospectus. For most large, institutional investors, the costs associated with investing in mutual funds are higher than the investor can obtain through an individually managed portfolio.

NATIONALLY RECOGNIZED STATISTICAL RATING ORGANIZATION (NRSRO).

A credit rating agency that the Securities and Exchange Commission in the United States uses for regulatory purposes. Credit rating agencies provide assessments of an investment's risk. The issuers of investments, especially debt securities, pay credit rating agencies to provide them with ratings. The three most prominent NRSROs are Fitch, S&P, and Moody's.

NEGOTIABLE CERTIFICATE OF DEPOSIT (CD). A short-term debt instrument that pays interest and is issued by a bank, savings or federal association, state or federal credit union, or statelicensed branch of a foreign bank. Negotiable CDs are traded in a secondary market and are payable upon order to the bearer or initial depositor (investor).

PAYDOWN. A reduction in the principal amount owed on a bond, loan, or other debt.

PRIMARY DEALER. A financial institution (1) that is a trading counterparty with the Federal Reserve in its execution of market operations to carry out U.S. monetary policy, and (2) that participates for statistical reporting purposes in compiling data on activity in the U.S.

Government securities market.

PRUDENT PERSON (PRUDENT INVESTOR) RULE. A standard of responsibility which applies to fiduciaries. In California, the rule is stated as “Investments shall be managed with the care, skill, prudence and diligence, under the circumstances then prevailing, that a prudent person, acting in a like capacity and familiar with such matters, would use in the conduct of an enterprise of like character and with like aims to accomplish similar purposes.” REPURCHASE AGREEMENT. Short-term purchases of securities with a simultaneous agreement to sell the securities back at a higher price. From the seller’s point of view, the same transaction is a reverse repurchase agreement.

SAFEKEEPING. A service to bank customers whereby securities are held by the bank in the customer’s name.

SECURITIES AND EXCHANGE COMMISSION (SEC). The U.S. Securities and Exchange Commission (SEC) is an independent federal government agency responsible for protecting investors, maintaining fair and orderly functioning of securities markets and facilitating capital formation. It was created by Congress in 1934 as the first federal regulator of securities markets. The SEC promotes full public disclosure, protects investors against fraudulent and manipulative practices in the market, and monitors corporate takeover actions in the United States.

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SECURITIES AND EXCHANGE COMMISSION SEC) RULE 15C3-1. An SEC rule setting capital requirements for brokers and dealers. Under Rule 15c3-1, a broker or dealer must have sufficient liquidity in order to cover the most pressing obligations. This is defined as having a certain amount of liquidity as a percentage of the broker/dealer's total obligations. If the percentage falls below a certain point, the broker or dealer may not be allowed to take on new clients and may have restrictions placed on dealings with current client.

STRUCTURED NOTE. A complex, fixed income instrument, which pays interest, based on a formula tied to other interest rates, commodities or indices. Examples include inverse floating rate notes which have coupons that increase when other interest rates are falling, and which fall when other interest rates are rising, and "dual index floaters," which pay interest based on the relationship between two other interest rates - for example, the yield on the tenyear Treasury note minus the Libor rate. Issuers of such notes lock in a reduced cost of borrowing by purchasing interest rate swap agreements.

SUPRANATIONAL. A Supranational is a multi-national organization whereby member states transcend national boundaries or interests to share in the decision making to promote economic development in the member countries.

TOTAL RATE OF RETURN. A measure of a portfolio’s performance over time. It is the internal rate of return, which equates the beginning value of the portfolio with the ending value; it includes interest earnings, realized and unrealized gains, and losses in the portfolio.

U.S. TREASURY OBLIGATIONS. Securities issued by the U.S. Treasury and backed by the full faith and credit of the United States. Treasuries are considered to have no credit risk and are the benchmark for interest rates on all other securities in the US and overseas. The Treasury issues both discounted securities and fixed coupon notes and bonds.

TREASURY BILLS (“T-BILL”). All securities issued with initial maturities of one year or less are issued as discounted instruments and are called Treasury bills. The Treasury currently issues three- and six-month T-bills at regular weekly auctions. It also issues “cash management” bills as needed to smooth out cash flows.

TREASURY NOTES. All securities issued with initial maturities of two to ten years are called Treasury notes and pay interest semi-annually.

TREASURY BONDS. All securities issued with initial maturities greater than ten years are called Treasury bonds. Like Treasury notes, they pay interest semi-annually.

YIELD TO MATURITY. The annualized internal rate of return on an investment which equates the expected cash flows from the investment to its cost.

CITY COUNCIL

AGENDA REPORT

MEETING
DATE:

June 9, 2025
TO: Mayor and City Council
FROM: Anna Nicholas, Finance Director

PREPARED
BY:

Anna Nicholas, Finance Director
SUBJECT: Adopting a Resolution Setting the Fiscal Year 2025-26 Miscellaneous Fee Schedule (Finance Director Nicholas)

RECOMMENDED COUNCIL ACTION
Open the Public Hearing and receive any testimony given regarding the proposed 2025- 26 Miscellaneous Fee Schedule;
Close the Public Hearing;
Motion to adopt Resolution No. 3537-25 setting the City of Atwater's Miscellaneous Fee Schedule for Fiscal Year 2025-26; or
Motion to approve staff's recommendation as presented.

I. BACKGROUND/ANALYSIS:

Each fiscal year, the City of Atwater sets the Citywide Miscellaneous Fee Schedule to assist with cost recovery for providing services. The proposed Miscellaneous Fee Schedule provides a legally defensible cost-recovery program to ensure that the City receives appropriate fees for services provided and supports the City Council's goal of following sound financial practices.

The Miscellaneous Fee Schedule is adjusted annually every July 1st after City Council approval. After reviewing the existing fees, if necessary, adjustments are made using the U.S. Bureau of Labor Statistics, Consumer Price Index, All Urban Consumers (Not Seasonally Adjusted) -West Region, by the percentage of change in the index from the month of April of the same year. All amounts are rounded to the nearest whole dollar.

The percentage of increase in the index over the past year was 2.128%, this is by comparison of 3.682% which was applied for Fiscal Year 2024-25. The proposed Miscellaneous Fee Schedule reflects this percentage increase in each fee, where applicable.

CITY COUNCIL
Mike Nelson, Mayor
Danny Ambriz Brian Raymond
John Cale Kalisa Rochester

Agenda Report - Adopting a Resolution Setting the Fiscal Year 2025-26 Miscellaneous Fee Schedule (Finance Director Nicholas) Page 2

Of note, the City is currently under study with a consultant to produce a new Master Fee Schedule and will be brought forward to City Council in the future for review, consideration and approval.

II. FISCAL IMPACTS:

This item has been reviewed by the Finance Department.

III. LEGAL REVIEW:

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

IV. EXISTING POLICY:

This item is consistent with goal number one (1) of the City of Atwater 2020-2025 Strategic Plan: to ensure the city's continued financial stability.

V. ALTERNATIVES:

The City Council could choose not to adopt the Fiscal Year 2025-26 Miscellaneous Fee Schedule as presented.

VI. INTERDEPARTMENTAL COORDINATION:

The annual review and update of the Fiscal Year 2025-26 Miscellaneous Fee Schedule is a coordinated effort among all the departments in the City.

VII. PUBLIC PARTICIPATION:

The public will have an opportunity to provide comments on this item prior to City Council action.

VIII. ENVIRONMENTAL REVIEW:

This item is not a "project" under the California Environmental Quality Act (CEQA) as this activity does not cause either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment, pursuant to Public Resources Code Section 21065.

IX. STEPS FOLLOWING APPROVAL:

Upon adoption of Resolution No. 3537-25, setting the Miscellaneous Fee Schedule, the City Clerk will circulate the FY 2025-26 to all departments to begin charging the revised fees upon the effective date. In addition, the FY 2025-26 Miscellaneous Fee Schedule will be available on the City's website.

Submitted by:

Agenda Report - Adopting a Resolution Setting the Fiscal Year 2025-26 Miscellaneous Fee Schedule (Finance Director Nicholas) Page 3

Anna Nicholas, Finance Director
Approved by:

Chris Hoem, City Manager
Attachments:

1. Resolution Miscellaneous Fee Schedule FY 2025-26

2. FY 2025-26-MASTER MISC FEE SCHEDULE-FINAL to Council 06092025

CITY COUNCIL
OF THE

CITY OF ATWATER
RESOLUTION NO. 3537-25

RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF ATWATER SETTING THE FISCAL YEAR
2025-26 MISCELLANEOUS FEE SCHEDULE
WHEREAS, the City of Atwater has established a Citywide fee structure “Miscellaneous Fee Schedule” to offset the costs of services; and
WHEREAS, the City of Atwater’s Miscellaneous Fee Schedule is adopted by resolution; and
WHEREAS, the City Council adopted Resolution No. 3502-24 setting the most recent Miscellaneous Fee Schedule on October 28, 2024; and
WHEREAS, the Miscellaneous Fee Schedule has been amended from time to time by resolution to amend said fees and changes for described services.

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

A. All previous resolutions that set and/or amended the Miscellaneous Fee Schedule are hereby repealed and superseded by Resolution No. 3537-25.

B. The Miscellaneous Fee Schedule, attached hereto as EXHIBIT “A” and made a part of herein, is hereby approved.

C. The purpose of the fees set forth in the City’s Miscellaneous Fee Schedule EXHIBIT “A” of this resolution is to recover up to the full, lawfully recoverable costs incurred by the City.

D. Effective Date. All new and/or increased fees shall be effective upon adoption of this resolution with the exception of fess established in accordance with Government Code Section 66017. Development related new and/or increased fees shall be effective sixty (60) days following the effective date of this resolution.

E. Annual Adjustment. Said miscellaneous fees shall be adjusted annually every July 1st according to the U.S. Bureau of Labor Statistics, Consumer Price Index, All Urban Consumers (Not Seasonally Adjusted). West Region, by the percentage

Resolution No. 3537-25 Miscellaneous Fee Schedule Page 2 of change in the index from the month of April of the same year. Rounding shall be as follows: .01 to .49 shall be rounded down to the nearest whole dollar; .50 to .99 shall be rounded up to the nearest whole dollar.

F. Repealer. These fees shall supersede the corresponding fees previously established by the City. All previously adopted and conflicting fees, and all resolutions and other actions of the City Council are hereby repealed to the extent they conflict with the contents of this resolution.

G. Severability. The individual fees and charges set forth in EXHIBIT “A” of this resolution and portions of this resolution are severable. Should any of the fees or charges or any portion of this resolution be adjudged to be invalid and unenforceable by a body of competent jurisdiction, then the remaining fees, charges and/or resolution portions shall be and continue in full force and effect, except as to those fee, charges, and/or resolution portions that have been adjudged invalid. The City Council of the City of Atwater hereby declared that is would have adopted each of the fee and charges set forth in EXHIBIT “A” of this resolution, and this resolution and each section, subsection, clause, sentence, phrase and other portion thereof, irrespective of the fact that one or more of the fees, charges, or sections, subsections, clauses, sentences, phrases or other portions of this resolution may be held invalid or unconstitutional.

The foregoing resolution is hereby adopted this 9th day of June 2025.

AYES:

NOES:

ABSENT:

APPROVED:

________________________________

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

Miscellaneous Fee Schedule
Fiscal Year 2025-26 CPI% increase for FY 25/26

2.128%
MISCELLANEOUS FEES: 2025-26
Cost Recovery, Legal Services Actual Cost
Cost Recovery, Liability Claim Processing Actual Cost
Notary Services (as set by GC 8211) No COLA associated $15 per signature Mailed Copies of City Council Agenda (per fiscal year) $45 Mailed Copies of City Council Minutes (per fiscal year) $42 $151
Copy of City Council Video DVD $13
Final Budget (summary) $14
Final Budget $55
Copy of Municipal Code to CD $13
Preliminary Budget $38
Annual Financial Statement $34
Five Year Capital Improvement Budget $22
Voucher $39
Business License Listing $29
Mailing Labels for Business License $39
Abatement Lien $50
Photocopies (first page) $4
Photocopies (per copy of B/W) $0.13
Photocopies (per copy of color) $0.22
Public Hearing Processing Fee Actual Cost
Returned Items $48
Electronic Payment Processing Fees Up to 5% of the total amount Donation Bin Permit/Renewal Processing Fee $50 annually Donation Bin Permit Sticker (replacement) $14
Research Actual Cost
COMMUNITY DEVELOPMENT:

BUILDING DIVISION:

Building Inspection Fee (minimum 1 hour) $130 per hour
Monthly Building Activity Reports (per fiscal year) $35 Building Permit Plan Reproduction (smaller than 11x17) $90 Building Permit Plan Reproduction (larger than 11x17) $178 PLANNING DIVISION:

Building Permit Application Plan Review (15 mins.) $57
Building Permit Application Plan Review (16 to 30 mins.) $114 Building Permit Application Plan Review (over 30 mins.) $228 General Plan (Copy or Disk) $69
General Plan EIR (Copy or Disk) $74
Specific Plan Application Deposit $10,373, Actual Cost + 20% Specific Plan Preparation Actual cost + 20%
Housing Element (Copy or Disk) $46
General Plan or Zoning Map Reproduction $17
Street Tree Master Plan $38
Annexation Application $3,128 plus $115 per acre
$248
Mailed Copies of City Council and Planning Agendas and Minutes (per fiscal year)
Appeal of Staff Decision to Planning Commission
1 of 13

EXHIBIT A

Miscellaneous Fee Schedule
Fiscal Year 2025-26 CPI% increase for FY 25/26

2.128%
MISCELLANEOUS FEES: 2025-26
$248
Environmental Assessment (Review of private prepared document) Actual Cost + 20% Actual Cost + 20%
Environmental Impact Report Preparation Actual Cost + 20% General Plan Amendment Preparation Deposit $2,074, Actual cost + 20% Home Occupation Permit $229
Lot Line Adjustment Deposit $690 + actual cost
Lot Merger Deposit $690 + actual cost
Monthly Building Activity Reports (per fiscal year) $35 Pre-zoning Deposit $2,084 + actual cost
Reversion to Acreage Deposit $690 + actual cost
Sign Review $194
Site & Architectural Plan Review Deposit $1,050 + actual cost Tentative Subdivision Map
Deposit $3,110 + $62 per lot, Actual
Cost + 20%
Tentative Parcel Map
Deposit $1,915 + $62 per lot, Actual
Cost + 20%
Condominium Conversion Actual Cost + 20%
Regular Conditional Use Permit Actual Cost. $2,000 Minimum Deposit Conditional Use Permit Amendment $369
Conditional Use Permit Monitoring $150 Annually
Commercial Conditional Use Permit General Plan Update Fee $253 Variance Deposit $1,014, Actual Cost + 20%
Zone Change Deposit $1,886, Actual Cost + 20%
Zoning Ordinance Text Amendment Deposit $1,886, Actual Cost + 20% Time Extension Request Application Original Application Fee Planned Development Zone:

Master Plan Application Deposit $2,290, Actual Cost + 20% Final Development Plan Application Deposit $2,290, Actual Cost + 20% Planned Development Amendment: Deposit $1,154, Actual Cost + 20% Development Agreement Preparation Actual Cost + 20%
BUSINESS LICENSE:

Nonrefundable License Application Fee $41
Appeal Fee Actual Cost
Amendment to Business License Fee $31
Duplicate License Fee $5
CANNABIS REGULATORY PERMIT:

Cannabis Application Fee Actual Cost. $1,500 Minimum Deposit Cannabis Application Renewal Fee $352
Appeal Fee Actual Cost
Cannabis Regulatory Permit, Annual $15,000
Cannabis Regulatory Permit Amendment $400
ENGINEERING DIVISION:

Appeal of Planning Commission Decision to City Council
Environmental Assessment Preparation for Private Development Project 2 of 13

Miscellaneous Fee Schedule
Fiscal Year 2025-26 CPI% increase for FY 25/26

2.128%
MISCELLANEOUS FEES: 2025-26
Cost Recovery, Legal Services Actual Cost + 20%
Improvement Standards and Specifications Book $39
Map or Document Research (minimum 1 hour) Actual Cost + 20% Improvement Plans Review, City Staff 3% of value
Deposit 3% of value, Actual Cost + 20%
Traffic Plan Check Review Actual Cost
Storm Water Quality Control Plan Review $820
Swimming Pool Permit $39
3% of value ( $264 minimum)
Encroachment Permit for Public Utilities (AT&T, PG&E, MID, Comcast, etc.) $318 Inspections for Public Utilities Company Permits, City Staff $137 per hour Inspections for Public Utilities Company Permits, Consultant Actual Cost + 20% Well Construction (except drinking water) $318
Well Abandonment $318
Encroachment Permit for Driveway Approach Replacement $318 Encroachment Permit for Sidewalk Replacement $318
Encroachment Permit for Utilities Installation (Street Cuts) $428 *Trench Deposit, Single Utility (held for 12 months) Deposit $2,538 + Actual Cost *Trench Deposit, Multi Utilities (12 months from excavation of last trench) Deposit $6,679 + Actual Cost *Trench deposits are not required for projects covered under a warranty bond On-Site Inspections 3% of value
Off-Site Inspections 3% of value
False Alarms (within a 12 month period at a single site) False alarms are not subject to CPI Adjustment PUBLIC WORKS:

Administrative Fee 20% for all billable charges
Street Sweeper and Clean-Up Fee (minimum 2 hours) Actual Cost Barricade Rental
$6 each-first day, $1 each-each day
after
Emergency Labor, Equipment and Materials Actual Cost
Deposit $559 plus installation $47
plus $5 per thousand gallons of
usage
Delinquent Backflow Testing
$150 plus actual cost for repair parts
if needed
Water Problem (call out) Evaluation (minimum 2 hours) Actual Cost After Hour Reconnection Fee (SB 998) $159
Red Tags (second and subsequent notices) Actual Cost
Commercial Recycling Actual Cost plus 11%
POLICE:

Background Check Fee $139
Copies .10 cents (per page)
Photos $15 per CD; $1 per page if printed
Unconsensual Franchise Tow Fee (Per Vehicle) $63
Second Hand Dealer/Pawn Broker License (initial)
False Alarms (first and second incident) $0
False Alarms (third thru fifth**) $69
Improvement Plans Review, Consultant
Encroachment Permit
Hydrant Use or Construction Water (meter cost plus actual cost) 3 of 13

Miscellaneous Fee Schedule
Fiscal Year 2025-26 CPI% increase for FY 25/26

2.128%
MISCELLANEOUS FEES: 2025-26
False Alarms (sixth and subsequent**) $138
False Alarms (maximum fee per day) $345
Domestic Fowl/Animal Permit $31
Cats/Dogs Redeemed (first occurrence) $71
Cats/Dogs Redeemed (second occurrence) $143
Animals to Pound, Requested by Owner $127
Clearance Letter $32
Dance Permit $38
Fingerprint Card $63
Bicycle License $7
Amplified Sound Permit $51
Second Hand Dealer/Pawn Broker License (renewal) $38
Alcohol Consumption Permit (City property, per event) $51 Solicitor Permit (non-profit) $25
Solicitor Permit (profit) $50
Handgun Dealer Permit (initial) $50
Handgun Dealer Permit (renewal) $32
Neighborhood Watch Program
Police Reports, Crime/Accident (first 4 pages) $25
Jail Booking County Cost plus 20%
Citation Sign-Off (for non-Atwater resident) $19
Stored Vehicle Release $288
Repossession Filing Fee (mandated by State Gov. Code 41612) $20 Concealed Weapon Permit (initial) $225
Concealed Weapon Permit (renewal) $174
Emergency Response (Gov. Code 53150-53158) Actual Cost plus 15% 1 - 5,000 sq. ft. $51
Taxi Cab Permit (initial) $51
Taxi Cab Permit (renewal) $32
Tow Cab Franchise Fee $63
Abandoned Cart Fee $50 per cart, per pick-up
Code Enforcement Reinspection Fee $56
FIRE:
1,251 GPM (16 hour maximum) 1251-1500 $96/hour
1,501 GPM (16 hour maximum) 1501-2000 $98.50/hour
Pick-Up (16 hour maximum) $62/hour
Works Comp. Actual Cost
Administration (OES) Actual Cost
Annual Inspections and New Business Inspections
Low Hazard Inspection (businesses, industries, merchandise) Per Hour:

Occupancy types: A (<50 People), B, C, F-2, M, S-2, U
1 - 5,000 sq. ft. (first inspection) $141
First Re-Inspection $157
Second Re-Inspection $173
5,001 - 10,000 sq. ft. (first inspection) $151
**If both Police and Fire respond to false alarm, only one charge shall be assessed per incident
4 of 13

Miscellaneous Fee Schedule
Fiscal Year 2025-26 CPI% increase for FY 25/26

2.128%
MISCELLANEOUS FEES: 2025-26
First Re-Inspection $167
Second Re-Inspection $183
10,001 - 20,000 sq. ft. (first inspection) $162
First Re-Inspection $178
Second Re-Inspection $194
20,001 - 40,000 sq. ft. (first inspection) $194
First Re-Inspection $210
Second Re-Inspection $226
40,001 - 80,000 sq. ft. (first inspection) $204
First Re-Inspection $220
Second Re-Inspection $236
80,001 - 120,000 sq. ft. (first inspection) $215
First Re-Inspection $231
Second Re-Inspection $247
120,001 - 150,000 sq. ft. (first inspection) $278
First Re-Inspection $294
Second Re-Inspection $310
150,001 - 200,000 sq. ft. (first inspection) $342
First Re-Inspection $358
Second Re-Inspection $374
200,001+ sq. ft. (first inspection) $406
First Re-Inspection $421
Second Re-Inspection $437
Occupancy types: A (>50 People), E, F-1, H-1-5, I-1-3, I-4, L, R-1-4, S-1 1 - 5,000 sq. ft. (first inspection) $141
First Re-Inspection $157
Second Re-Inspection $173
5,001 - 10,000 sq. ft. (first inspection) $151
First Re-Inspection $167
Second Re-Inspection $183
10,001 - 20,000 sq. ft. (first inspection) $162
First Re-Inspection $178
Second Re-Inspection $194
20,001 - 40,000 sq. ft. (first inspection) $215
First Re-Inspection $231
Second Re-Inspection $247
40,001 - 80,000 sq. ft. (first inspection) $226
First Re-Inspection $241
Second Re-Inspection $257
80,001 - 120,000 sq. ft. (first inspection) $236
First Re-Inspection $252
Second Re-Inspection $268
120,001 - 150,000 sq. ft. (first inspection) $321
First Re-Inspection $337
Second Re-Inspection $353
Moderate-High Hazard Inspection (50+ gather, education facility, high fire area, hospitals, residential, storage) Per Hour:
5 of 13

Miscellaneous Fee Schedule
Fiscal Year 2025-26 CPI% increase for FY 25/26

2.128%
MISCELLANEOUS FEES: 2025-26
150,001 - 200,000 sq. ft. (first inspection) $406
First Re-Inspection $421
Second Re-Inspection $437
200,001+ sq. ft. (first inspection) $490
First Re-Inspection $506
Second Re-Inspection $522
Other Inspections/Rates:

Inspections:

Christmas Tree Lots or Sale Areas at Car Sales $67
$142
$229
Daycare Facilities (more than 6 children, State mandated inspection) $142 Fire Safety Application Review $229
Fire Safety Plan Review $229
Aircraft Refueling Vehicle (initial) $333
Occupancy Permits $74
Penalty Charges (unauthorized occupancy) $155
Tents and Air-Supported Structures (per 200 sq. ft., except for camping) $126 Rates:

Hydrant Flow Data-Per Hydrant $294
Weed Abatement Contractors Cost plus 20%
Consultation $126
Fire Cause Investigation $126
Stand-by or Fire Watch $152
Operational Permits:

Tanks: Hazardous Material Storage, Installation/Removal $152 Aerosol Products Permit (retail storage, under exempt amounts per sq. ft.) $137 Aerosol Products Permit (warehouse and storage) $274
Aircraft Repair Hanger $137
Commercial Rubbish Handling Operation (initial) $206
Aircraft Refueling Vehicle (renewal) $137
Asbestos Removal Permit $206
Automobile Wrecking Yard $206
Battery System $274
Bowling Pin or Alley Refinishing (initial) $274
Bowling Pin or Alley Refinishing (renewal) $217
Candles/Open Flame in Assembly Area (single use permit) $48 Candles/Open Flame in Assembly Area (on-going facility permit) $217 Carnivals and Fairs $154
Cellulose Nitrate Film $278
Cellulose Nitrate Storage $278
Combustible Fiber Storage $341
Combustible Material Storage $154
Compressed Gas, Store/Handle/Use (initial) $278
Compressed Gas, Store/Handle/Use (renewal) $154
Board and Care Facilities (full time patient care, State mandated inspection, over 50 occupants)
Board and Care Facilities (full time patient care, State mandated inspection, 7 - 50 occupants)
6 of 13

Miscellaneous Fee Schedule
Fiscal Year 2025-26 CPI% increase for FY 25/26

2.128%
MISCELLANEOUS FEES: 2025-26
Containers/Tanks (initial) $217
Commercial Rubbish Handling Operation (renewal) $154
Cryogen Use, Plan Check/Install/Inspection/Use (initial) $429 Cryogen Use, Plan Check/Install/Inspection/Use (renewal) $172 Dry Cleaning Plants (initial) $278
Dry Cleaning Plants (renewal) $217
Dust Producing Operation (initial) $278
Dust Producing Operation (renewal) $217
Explosive or Blasting Agent (permit and 2 blasts) $217
Explosive or Blasting Agent (more than 2 blasts) $67
Fireworks Ground Display $154
Fireworks, Pyrotechnic Special Effects (theatrical/movies) $154 Fireworks, Aerial Display (includes ground display) $341 Flammable or Combustible Liquids $341
Retail Storage (under exempt amount per control area) $67 Pipeline, Operations/Excavation $154
Liquid or Gas Fueled Vehicles or Equipment in Assembly $341 Containers/Tanks (renewal) $217
Underground Tanks $154
Tank Removal $217
Tank Vehicles (initial) $217
Tank Vehicles (renewal) $154
Fruit Ripening $154
Fumigation or Thermal Insecticides Fogging $154
$154
Hazardous Materials, Storage/Handle/Use (initial) $547
Hazardous Materials, Storage/Handle/Use (renewal) $217
Hazardous Production Materials $421
High Piled Combustible Stock (initial) $421
High Piled Combustible Stock (renewal) $278
LPG - Non Single Family Dwelling $278
LPG - Single Family Dwelling $154
Special Use/Event Permit $154
Lumber Yards $217
Magnesium Working $278
Mall Covered $278
Motor Vehicle Fuel Dispensing Station $278
Motor Vehicle Refueling Unit $278
Open Fires (includes bonfires & burn permits) $67
Organic Coating (initial) $543
Organic Coating (renewal) $417
Ovens, Industrial Baking or Drying (initial) $217
Ovens, Industrial Baking or Drying (renewal) $154
Radioactive Materials (initial) $278
Radioactive Materials (renewal) $154
Hazardous Materials, Retail Storage (under exempt amount per control area) 7 of 13

Miscellaneous Fee Schedule
Fiscal Year 2025-26 CPI% increase for FY 25/26

2.128%
MISCELLANEOUS FEES: 2025-26
Refrigeration Equipment, Install/Operate (initial) $341 Refrigeration Equipment, Install/Operate (renewal) $217 Repair Garages $154
Administration (OES) $154
Spraying or Dipping (initial) $404
Spraying or Dipping (renewal) $217
$154
Tents (all others) $404
Tire Storage $217
Wood Products $278
Hot Work and Cutting Operations (within occupancy and mobile) $217 Fireworks Stands/Booth Application Fee $186
Firework Stand/Storage/Display Inspection $142
Special Events Fire and Life Safety
Cost Recovery/Miscellaneous:
1,250-1500 GPM (16 hour maximum) $114
1,501-2000 GPM (16 hour maximum) $118
Pick-Up (16 hour maximum) $78
Works Comp. Actual Cost
Rent: Private Organization (per hour) $0.20
Fire Reports $19
Street Spills $58 plus Actual Cost
False Alarms (within a 12 month period at a single site) False alarms are not subject to COLA False Alarms (first and second incident) $0
False Alarms (third thru fifth**) $67
False Alarms (sixth and subsequent**) $135
False Alarms (maximum fee per day) $337

PARKS, RECREATION & COMMUNITY EVENTS
Community Center, Multipurpose Room
Reservation and Cleaning Deposit $350
Cancellation Fee: Less than 10 Days of Rental Forfeit of all rental fees $175
Cancellation Fee: More than 30 Days of Rental $80
Rent: Private Organization (per hour) $100
Rent: Non-Profit/Senior Organization (per hour) $70
Rent: Private Organization (per day) $2,400
Rent: Non-Profit/Senior Organization (per day) $1,680
Facility Attendant, (per hour) $35
Community Center, Multipurpose Room & Evelyn Chambers Senior Room Reservation and Cleaning Deposit $525
Cancellation Fee: Less than 10 Days of Rental Forfeit Deposit Cancellation Fee: More than 10 Days of Rental $175
Cancellation Fee: More than 30 Days of Rental $80
Rent: Private Organization (per hour) $140
Tents/Canopy/Membrane Structures - Non High Fire Hazard Area (100 occupants)
**If both Police and Fire respond to false alarm, only one charge shall be assessed per incident.

Cancellation Fee: More than 10 Days of Rental
8 of 13

Miscellaneous Fee Schedule
Fiscal Year 2025-26 CPI% increase for FY 25/26

2.128%
MISCELLANEOUS FEES: 2025-26
Rent: Non-Profit/Senior Organization (per hour) $90
Rent: Private Organization (per day) $3,360
Rent: Non-Profit/Senior Organization (per day) $2,160
Facility Attendant, (per hour) $35
Community Center, Evelyn Chambers Senior Room
Reservation and Cleaning Deposit $210
Cancellation Fee: Less than 10 Days of Rental Forfeit of all rental fees Cancellation Fee: More than 10 Days of Rental $105
Cancellation Fee: More than 30 Days of Rental $80
Rent: Private Organization (per hour) $75
Rent: Non-Profit/Senior Organization (per hour) $40
Rent: Private Organization (per day) $1,800
Rent: Non-Profit/Senior Organization (per day) $960
Facility Attendant, (per hour) $35
Community Center, Jessie Frago or Andy Longinotti Meeting Rooms Reservation and Cleaning Deposit $210
Cancellation Fee: Less than 10 Days of Rental Forfeit of all rental fees Cancellation Fee: More than 10 Days of Rental $105
Cancellation Fee: More than 30 Days of Rental $80
Rent: Private Organization (per hour) $65
Rent: Non-Profit/Senior Organization (per hour) $40
Rent: Private Organization (per day) $1,560
Rent: Non-Profit/Senior Organization (per day) $960
Facility Attendant, (per hour) $35
Community Center, Kitchen
Reservation and Cleaning Deposit $210
Cancellation Fee: Less than 10 Days of Rental Forfeit of all rental fees Cancellation Fee: More than 10 Days of Rental $105
Cancellation Fee: More than 30 Days of Rental $80
Senior Citizen Groups with Kitchen (per hour) $40
Rent: Non-Profit/Senior Organization (per hour) $35
Senior Citizen Groups with Kitchen (per day) $960
Rent: Non-Profit/Senior Organization (per day) $840
Table & Chair Fees:

Table & Chair Set Up and Usage Fee $125
Table & Chair Set up and Usage Fee for Senior Citizen Organization $75 Castle Youth Center
Birthday Party (2 hours) gym, game room & activity area $175 Gym Rental (per hour) $60
Facility Attendant, (per hour) $35
Veterans Park Pavilion
Reservation and Cleaning Deposit $200
Cancellation Fee: Less than 10 Days of Rental Forfeit of all rental fees Cancellation Fee: More than 10 Days of Rental $75
Cancellation Fee: More than 30 Days of Rental $80
Atwater Resident Rental Fee with Kitchen $250
9 of 13

Miscellaneous Fee Schedule
Fiscal Year 2025-26 CPI% increase for FY 25/26

2.128%
MISCELLANEOUS FEES: 2025-26
Senior/Civic/Schools/Non-Profit Organization with Kitchen $200 Osborn and Miyake Ball Field Tournament without Lights (per field per day) $175
Facility Attendant, (per hour) $35
Bloss Grounds
Deposit $350
Private Party (2 hour minimum) $80 per hour
Non-Profit / Senior Group (2 hour minimum) $40 per hour Facility Attendant, (per hour) $35
Photograpy Session (2 hour minimum) - Exclusive Use Only $30 per hour Bloss Library Museum
Private Usage $50 per hour
Non-Profit / Senior Group No Charge
Facility Attendant, (per hour) $35
Field Rentals
Osborn and Miyake Ball Field Deposit $210
Osborn and Miyake Ball Field Rental (per hour) $35
Osborn and Miyake Ball Field Rental with Lights (per hour) $40 $145
$75
Veterans Park Football Field Deposit $210
Veterans Park Football / Soccer Field, Youth Teams (per day) $125 Veterans Park Football Field, Adult Teams (per day) $150 Memorial Ball Field Deposit $200
Memorial Ball Field (per game) $75
Memorial Ball Field Prep $75
Memorial Ball Field Light Usage (per hour) $40
Joan Faul Soccer Field Deposit $210
Joan Faul Soccer Field 1 (per day) $100
Joan Faul Soccer Field 2 (per day) $100
Joan Faul Soccer Fields 1 & 2 (per day) $175
Youth Recreation Programs Resident Non Resident
Osborn Park Tennis Court (per key for one year) $80 $100 Osborn Park Tennis Court (per key for six months) $40 $50 Youth Basketball (co-ed, boys and girls, grades K-12) (per player) $80 $105 Youth Indoor Soccer (per player) $75 $95
Summer Drop-in Program - Per Week
Full Day - Per Week $90 $115
Youth Flag Football (per player) $75 $95
Youth Volleyball (per player) $85 $105
Summer Youth Camp (per camp) $50 $70
Adult Recreation Programs
Men's Spring Softball $550 $575
Men's Summer Softball $550 $575
Men's Fall Softball $550 $575
Coed Spring Softball $550 $575
Learn to Swim Program (parent & infant)
Osborn and Miyake Ball Field Tournament Field Preps (per prep per field per day)
10 of 13

Miscellaneous Fee Schedule
Fiscal Year 2025-26 CPI% increase for FY 25/26

2.128%
MISCELLANEOUS FEES: 2025-26
Vendor Fair Booth Rental (12x12) $550 $575
Coed Fall Softball $550 $575
Coed Winter Volleyball $425 $450
Coed Summer Volleyball $425 $450
Men's Volleyball $425 $450
Women's Volleyball $425 $450
Men's Summer Basketball League $650 $675
Men's Winter Basketball League $650 $675
Other Recreation Programs
Misc. Recreation Classes & Events $10 - $50 $10 - $50
Vendor Fair Booth Rental (12x12) $100 $100
Christmas Parade Entry Fee $45 $45
Christmas Parade Additional Horse Entry Fee (per horse) $5 $5 11 of 13

Miscellaneous Fee Schedule
Fiscal Year 2025-26 CPI% increase for FY 25/26

2.128%
MISCELLANEOUS FEES: 2025-26
Sanitation
Other/Additional Services/One-Time/Temporary Billing Frequency Single-Family & Multi-Family (2-4 units w/CARTS)
Residential Large Item Pick-up - Includes up to two (2) Items Per Occurrence $63 Restart of Services (Auto Resume Fee) Per Occurrence $0 Cart Delivery Per Occurrence $105
Cart Removal Per Occurrence $0
Cart Exchange Per Occurrence $79
Residential Cart Replacement Fee Per Occurrence $79
Overloaded/Contamination Fee 1st Occurrence (any cart) Per Occurrence $27 Overloaded/Contamination Fee 2nd Occurrence (any cart) Per Occurrence $32 Temporary Bins- Available to ALL Property Types
3 Cubic Yard Temporary Bin
Delivery, Removal and up to 7 days rental Per Bin $236
Each additional pickup Per Occurrence $110
4 Cubic Yard Temporary Bin
Delivery, Removal and up to 7 days rental Per Bin $292
Each additional pickup Per Occurrence $127
Multi-Family (5+ units) ** Commercial -All ** Multi-Family (2-4 units) (Bin or Cart) (Bin or Cart) (Bin ONLY)
Cart Contamination / Overloaded Per Occurrence $27
Bin Contamination / Overloaded Per Cubic Year $32
Special Services:

Special Pick-Up up to 3 cubic yards Each $218
Additional Standby and Loading Time Per Hour $144
Large Venue Events (Non-City Events) Per Occurrence $218 Other Services:

Locking Bin, Lock on Gate, enclosure monthly fee Per Lock, Per Month $47 Trip Charge/Dry Run Per Occurrence $209
Restart of Services (Auto Resume Fee) Per Occurrence $0 Setup Fee Per Occurrence $0
Delivery Charge Per Occurrence $47
Delivery Charge Commercial Carts Per Occurrence $27
Removal Per Occurrence $79
Exchange Fee Per Occurrence $47
Stinger/Scout Service Fee Per Bin, Per Service $39
Recycling Contamination Fee Per Occurrence $45
Overage Fee Per Occurrence $62
Roll-Off Containers billed on a per pull plus disposal fee 10 Cubic Yd Container per pull Per Haul $448
20 Cubic Yd Container per pull Per Haul $464
30 Cubic Yd Container per pull Per Haul $477
40 Cubic Yd Container per pull Per Haul $488
Container Rental per day after 7 days Per Day $18
12 of 13

Miscellaneous Fee Schedule
Fiscal Year 2025-26 CPI% increase for FY 25/26

2.128%
MISCELLANEOUS FEES: 2025-26
Commercial and Multi-Family Rates (monthly):

Number of Pick Up(s) per week 1x 2x 3x 4x 5x 6x
(Note: includes 32-Gallon Recycling and 32-Gallon Organics) Trash:
64- Gallon Cart $48.84 $70.54 $92.24 $113.93 $135.63 $157.33 96- Gallon Cart $97.66 $141.06 $184.45 $227.85 $271.23
1 Cubic Yard Bin $471.94
2 Cubic Yard Bin $184.45 $314.63 $444.82 $575.00 $705.18 $835.37 3 Cubic Yard Bin $1,052.34
4 Cubic Yard Bin $287.51 $445.42 $634.67 $831.15 $929.99 $1,114.42 6 Cubic Yard Bin $1,301.25
2 Cubic Yard Compactor $489.00 $844.00 $1,120.00 $1,555.00 $1,911.00 $2,266.00 3 Cubic Yard Compactor $637.00 $1,082.00 $1,526.00 $1,970.00 $2,414.00 $2,859.00 6 Cubic Yard Compactor $1,067.00 $1,708.00 $2,298.00 $2,722.00 $3,074.00 $3,538.00 Recycling:
64- Gallon Cart $20.79 $34.59 $48.39 $62.19 $76.00 $89.79 96- Gallon Cart $21.60 $36.12 $50.65 $65.18 $79.71 $94.24 1 Cubic Yard Bin $61.95 $110.38 $158.81 $207.25 $255.67 $304.11 2 Cubic Yard Bin $94.24 $166.89 $239.53 $312.18 $384.82 $441.33 3 Cubic Yard Bin $110.38 $207.25 $279.90 $352.54 $433.26 $522.05 4 Cubic Yard Bin $134.60 $247.61 $360.61 $473.62 $594.70 $715.77 6 Cubic Yard Bin $174.96 $344.47 $489.76 $651.20 $812.64 $974.07 2 Cubic Yard Compactor $243.00 $441.00 $640.00 $838.00 $1,036.00 $1,191.00 3 Cubic Yard Compactor $287.00 $551.00 $750.00 $948.00 $1,168.00 $1,411.00 6 Cubic Yard Compactor $463.00 $926.00 $1,323.00 $1,763.00 $2,204.00 $2,645.00 Organics: (Also includes :Green Waste & Food Waste, Green Waste only, & Food Waste only) 64-Gallon Cart $30.64 $55.82 $79.60 $103.39 $127.17 $150.96 96-Gallon Cart $36.23 $58.62 $82.40 $106.18 $129.97 $153.76 1 Cubic Yard Bin $110.15 $180.34 $264.28 $348.23 $432.18 $516.13 2 Cubic Yard Bin $166.35 $316.06 $465.76 $615.47 $765.18 $914.88 3 Cubic Yard Bin $229.31 $439.18 $649.05 $858.92 $1,068.78 $1,278.66 4 Cubic Yard Bin $299.27 $551.11 $802.95 $1,054.80 $1,306.64 $1,558.48 6 Cubic Yard Bin $425.19 $809.95 $1,194.71 $1,579.46 $1,964.22 $2,348.98 Push Rate Fee's (monthly):
1 2 3 4 5 6
15 Feet $37.00 $73.00 $105.00 $131.00 $157.00 $183.00
25 Feet $47.00 $89.00 $131.00 $172.00 $214.00 $256.00
50 Feet $157.00 $251.00 $344.00 $468.00 $532.00 $626.00 75 Feet $188.00 $292.00 $397.00 $501.00 $605.00 $709.00 100 Feet $261.00 $391.00 $522.00 $652.00 $782.00 $1,043.00 13 of 13

CITY COUNCIL

AGENDA REPORT

MEETING
DATE:

June 9, 2025
TO: Mayor and City Council
FROM: Anna Nicholas, Finance Director

PREPARED
BY:

Anna Nicholas, Finance Director
SUBJECT: Resolutions Adopting the Fiscal Year 2025-26 Budget including Five-Year Capital Improvement Plan and Approving Fund
Expenditures and Fund Transfers; Establishing Appropriations Limitations; and Amending Classification Plan and Adopting Salary Schedule A-26 Effective June 20, 2025 (City
Manager/Executive Director Hoem, Human Resources Director Sousa, and Finance Director/Treasurer Nicholas)

RECOMMENDED COUNCIL ACTION
Open the Public Hearing and receive any testimony given regarding the Fiscal Year 2025-26 Budget;
Close the Public Hearing;
Motion to adopt Joint Authority Resolution No. 3538-25, Resolution No. AFPD 1-2025, and Resolution No. SA 2025-1 adopting the Fiscal Year 2025-26 budget, approving Fund Expenditures and Fund Transfers, and a Five-Year Capital Improvement Program with any modifications from the budget review and public hearing; to adopt Resolution No. 3539-25 establishing the Fiscal Year 2025-26 Appropriations Limitation; to adopt Resolution No. 3540-25 amending the City of Atwater Classification Plan and adopting Salary Schedule A-26, effective June 19, 2025; or
Motion to approve staff's recommendation as presented.

I. BACKGROUND/ANALYSIS:

City staff began the budget preparation process for Fiscal Year (FY) 2025-26 after the current Mid-Year Budget task had been completed. All the City’s municipal departments have collectively worked to produce a budget that will maintain or improve the City’s service levels while being mindful of operating with constrained resources. The FY 2025-26 Proposed Budget provides the City with the authority to use resources for the benefit of the community and is part of the annual budget process in which the City Council approves and adopts the budget by June 30th of each year. This action allows

CITY COUNCIL
Mike Nelson, Mayor
Danny Ambriz Brian Raymond
John Cale Kalisa Rochester

Agenda Report - Resolutions Adopting the Fiscal Year 2025-26 Budget including Five-Year Capital Improvement Plan and Approving Fund Expenditures and Fund Transfers; Establishing Appropriations Limitations; and Amending Classification Plan and Adopting Salary Schedule A-26 Effective June 20, 2025 (City Manager/Executive Director Hoem, Human Resources Director Sousa, and Finance Director/Treasurer Nicholas) Page 2

for expending funds for the new fiscal year beginning July 1st. The FY 2025-26 Proposed Budget is drafted with estimates based on available data and known factors at the time the budget is prepared.

On May 27, 2025, a Budget Workshop was held to present the draft FY 2025-26 Proposed Budget that allowed for review of the estimated revenues and expenditures contained in the annual operating budget and Capital Improvement Plan. On May 31, 2025, the City conducted a Strategic Planning Workshop that provided additional opportunity for budgetary discussion and public comment. At the time the proposed budget is compiled for the upcoming fiscal year, early projections available are used for revenue and expense estimates. Knowing these estimates could change over the next several months, the City performs a mid-year review of the budget in which revisions to the early estimates can be made if needed. The preparation of the FY 2025-26 Proposed Budget utilized a hybrid approach of both zero-based budgeting and traditional budgeting methods, with the latter being the foremost method used for the development of the budget.

The budgeting process is a function carried out throughout the fiscal year and is a highly collaborative process among all municipal departments within the City of Atwater. City governments are not immune to external economic events such as price increases, as all departments have felt the impact of increased expenses on the department operating budgets. Sales tax revenue projections remain relatively flat in comparison to the previous few years. With this budget, City staff took a pragmatic approach to carefully allocating costs to appropriate funds and created a sensible and fiscally sustainable spending plan for the fiscal year. City Council will be adopting an updated strategic plan in the coming months which will help guide and facilitate the allocation of resources in future fiscal years.

General Fund Overview:

The FY 2025-26 Proposed Budget Revenue and Expenditure estimates are:

The General Fund revenue and expenditure estimates are preliminary and will be monitored throughout the duration of the fiscal year. The City Council will be apprised

Agenda Report - Resolutions Adopting the Fiscal Year 2025-26 Budget including Five-Year Capital Improvement Plan and Approving Fund Expenditures and Fund Transfers; Establishing Appropriations Limitations; and Amending Classification Plan and Adopting Salary Schedule A-26 Effective June 20, 2025 (City Manager/Executive Director Hoem, Human Resources Director Sousa, and Finance Director/Treasurer Nicholas) Page 3

of any major changes in these estimates during the mid-year budget review process. At this time, the General Fund Revenue estimates are projected to be $20,649,606 and the General Fund Expenditure estimates are projected to be $21,869,088. Of the $1,219,482, expenses that are greater than revenue estimates, $809,000 is considered one-time costs and not recurring expenses and the breakdown is displayed here:

The City could experience some cost savings that would help reduce some of the estimated expenses. At certain periods of time throughout fiscal years, there are vacancies for budgeted personnel that provide cost savings. In addition, the CalFIRE agreement may yield savings if the full agreement amount is not reached through the fiscal year. Should this scenario not be likely in the upcoming fiscal year, there is an appropriate undesignated balance in the General Fund to cover the structural deficit.

However, this is an area of priority for strategic planning in which the ongoing revenues need to cover ongoing expenses in order to preserve the General Fund balance for necessary one-time costs, economic downturns, and other unforeseen events that could significantly impact the incoming revenue streams and outgoing costs of the City.

General Fund Balance:

By way of Resolution No. 3068-19, the City is required to keep ten percent of the estimated fiscal year General Fund expenditures in reserve. The FY 2025-26 budget meets this requirement. Additionally, this budget allows the City to meet the goal of twenty-five percent of the estimated expenditures for the General Fund to be reserved.

The City will continue to work diligently on maintaining this elevated goal of ensuring twenty-five percent of estimated operating expenses are reserved for emergencies, while budgeting for service delivery with constrained resources.

Based on the current fiscal year (2024-25) and the upcoming fiscal year (2025-26) estimates, the General Fund is projected to have a fund balance of $14.9 million at June 30, 2026.

Gas Tax Revenues:

Fund 1011 and Fund 1018 are the associated funds for the Highway Users Tax Account “HUTA” and SB1-Road Maintenance Rehabilitation Account “RMRA”, respectively. Combined, these funds are commonly referred to as “Gas Tax” and

Agenda Report - Resolutions Adopting the Fiscal Year 2025-26 Budget including Five-Year Capital Improvement Plan and Approving Fund Expenditures and Fund Transfers; Establishing Appropriations Limitations; and Amending Classification Plan and Adopting Salary Schedule A-26 Effective June 20, 2025 (City Manager/Executive Director Hoem, Human Resources Director Sousa, and Finance Director/Treasurer Nicholas) Page 4

provide revenues to be spent on local streets and roads in the areas of operations and maintenance, street projects and other related costs. The estimates used for the FY 2025-26 budget year were released with Governor Newsom’s May Revise budget. The collective total estimate for the City of Atwater for FY 2025-26 is $1,745,201 to be received during the fiscal year, a slight increase from the current FY 2024-25 revenue projections of $1,670,089.

Classification Plan/ Salary Schedule:

The amended City of Atwater classification plan and salary schedule will be effective June 19, 2025, and includes a two percent cost of living adjustment for the Atwater Police Officer's Association bargaining group.

CalPERS UAL:

For FY 2025-26, the annual prepayment amount for all the tiers the City participates in is $2,667,378. By paying the full amount in July, versus monthly payments, the City is able to save approximately 3% in cost which has been included in the budgeted amount. The City of Atwater has five plans with CalPERS. Each plan has a funded status and unfunded accrued liability (UAL), and is displayed in the chart below:

Insurance Premiums:

The City of Atwater is a member of the Central San Joaquin Valley Risk Management Authority, referred to as the ‘RMA’. The RMA is a joint powers authority which serves as the City’s insurance coverage for various coverage programs. In addition to pooled insurance rates, the RMA provides additional benefits to member cities, such as contract review, risk management training, and valuable employee safety training. The FY 2025-26 Proposed Budget includes a premium increase of approximately 16% from the prior fiscal year. The premium is paid through allocation of multiple funds. The total estimated contribution that has been included in the proposed budget is $2,420,905, which is the total combined premium amount for the programs the City participates in.

Capital Improvement Projects:

Agenda Report - Resolutions Adopting the Fiscal Year 2025-26 Budget including Five-Year Capital Improvement Plan and Approving Fund Expenditures and Fund Transfers; Establishing Appropriations Limitations; and Amending Classification Plan and Adopting Salary Schedule A-26 Effective June 20, 2025 (City Manager/Executive Director Hoem, Human Resources Director Sousa, and Finance Director/Treasurer Nicholas) Page 5

The FY 2025-26 budget includes $16,398,624 in Capital Improvement Program project expenses, planned in multiple funds. A full detailed listing of the projects has been summarized for easy access in the ‘Capital Improvement Program’ pages of the budget document.

Fiscal Year 2025-26 Appropriations Limit “GANN Limit”:

The appropriations limitation for Fiscal Year 2025-26 is calculated to be $66,711,927.

The appropriations subject to the limitations are $52,218,193, and therefore are under the appropriations limit and are not anticipated to exceed the appropriations limit. (Resolution No. 3539-25).

Other Notable Items for FY 2025-26 Proposed Budget
The proposed budget for FY 2025-26 includes funding to add (2) Part-time Community Service Officers, (2) Water Systems Operators, conversion of a part-time Building Maintenance Worker to a full-time position, and staffing reorganization in the Community Development Department. The budget includes funding to purchase a new mower for parks operations and to fully pay the purchase obligation for the City's new Type I fire engine.

Looking forward and Items of Consideration:

Sewer fund: in addition to ongoing operations and maintenance, this fund maintains debt service, and it is imperative to establish user fees to cover ongoing operations and maintenance and debt service. A sewer rate increase needs to be evaluated and if warranted, adopted to ensure debt service coverage while maintaining sufficient revenues to cover ongoing expenses. The CFD-Public Safety Fund is projected to run a deficit based on revenue and expense estimates; therefore, requiring a General Fund subsidy. The true cost of providing the public safety services is not being accounted for in this fund, as there are costs associated with centralized services and administration that the General Fund is paying for, in addition to the subsidized transfer that is expected to occur for FY 2025-26. Public Safety Transaction & Use Tax Fund has been balanced with estimated ongoing revenues and estimated ongoing expenses. Similar to the CFD Public Safety Fund, the Public Safety Transactions and Use Tax Fund does not capture the full costs of providing the services out of the fund. Further consideration needs to be given in the General Fund structural deficit, which in part is due to absorbing an estimated amount of costs for the CFD-Public Safety Fund. The current CalFIRE agreement includes a five percent cost escalator and the memorandum of understanding for the Atwater Police Officer's Association (POA) includes a two percent Cost of Live Adjustment (COLA). Of note, the POA agreement includes a two percent COLA effective 7/1/2026 which will be factored into the FY 2026-27 budgeted expenses. When growing services in one department of the City, full

Agenda Report - Resolutions Adopting the Fiscal Year 2025-26 Budget including Five-Year Capital Improvement Plan and Approving Fund Expenditures and Fund Transfers; Establishing Appropriations Limitations; and Amending Classification Plan and Adopting Salary Schedule A-26 Effective June 20, 2025 (City Manager/Executive Director Hoem, Human Resources Director Sousa, and Finance Director/Treasurer Nicholas) Page 6

consideration needs to be given to the true cost of the service to ensure the sustainability of all funding sources for the service(s). Additional items of consideration (such as General Fund Reserve Policy revision) were discussed at the strategic planning meeting held on May 31, 2025, and will be brought forward at a future date for formal adoption.

Overall Proposed Budget:

In summary, the Fiscal Year 2025-26 budget will allow for the City to adopt a spending plan for continuity of services beginning July 1, 2025. Budgets serve two primary purposes for local governments: a developed spending plan and a communication tool to convey the services and projects of the City’s operations. City staff have met these two objectives by estimating revenues and expenditures with available data to minimize any potential large fluctuations in resources balanced with service delivery, and by communicating the adopted priorities and projects of the City Council.

II. FISCAL IMPACTS:

The fiscal impact of the FY 2025-26 proposed budget will be an increase of funds due to estimated revenues/transfers-in across all funds in the amount of $68,474,360, and a reduction in funds due to estimated expenses/transfers-out across all funds in the amount of $85,169,612, of which $16,398,624 has been identified as Capital Improvement Plan program costs.

III. LEGAL REVIEW:

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

IV. EXISTING POLICY:

Should the proposed Fiscal Year 2025-26 budget not be adopted, a continuing resolution must be adopted to meet current or immediate obligations until the Fiscal Year 2025-26 budget is adopted by City Council.

Agenda Report - Resolutions Adopting the Fiscal Year 2025-26 Budget including Five-Year Capital Improvement Plan and Approving Fund Expenditures and Fund Transfers; Establishing Appropriations Limitations; and Amending Classification Plan and Adopting Salary Schedule A-26 Effective June 20, 2025 (City Manager/Executive Director Hoem, Human Resources Director Sousa, and Finance Director/Treasurer Nicholas) Page 7

V. ALTERNATIVES:

There are no suggested staff alternatives and staff recommendation is to approve the Fiscal Year 2025-26 proposed budget as presented. However, should the proposed Fiscal Year 2025-26 budget not be adopted, a continuing resolution must be adopted to meet current or immediate obligations until the Fiscal Year 2025-26 budget is adopted by the City Council.

VI. INTERDEPARTMENTAL COORDINATION:

The compilation of the City's Annual Budget involves coordinated efforts of all department directors and the City Manager.

VII. PUBLIC PARTICIPATION:

A Public Hearing Notice was published in the Merced Sun Star. Additionally, the public will have an opportunity to provide comment on this item prior to City Council action.

VIII. ENVIRONMENTAL REVIEW:

This item does not meet the definition of a "project" as defined under Section 21065 of the Public Resources Code in that it would not directly or foreseeable indirectly significantly impact the physical environment and therefore is not subject to analysis.

IX. STEPS FOLLOWING APPROVAL:

Following adoption of the Fiscal Year 2025-26 budget, the City Clerk will finalize the resolutions to include in the FY 2025-26 budget document. A copy of the budget document will be made available on the City's website. The FY 2025-26 budget is implemented from July 1, 2025, through June 30, 2026.

Submitted by:

Anna Nicholas, Finance Director
Submitted by:

Jana Sousa, Human Resources Director
Submitted and Approved by:

Agenda Report - Resolutions Adopting the Fiscal Year 2025-26 Budget including Five-Year Capital Improvement Plan and Approving Fund Expenditures and Fund Transfers; Establishing Appropriations Limitations; and Amending Classification Plan and Adopting Salary Schedule A-26 Effective June 20, 2025 (City Manager/Executive Director Hoem, Human Resources Director Sousa, and Finance Director/Treasurer Nicholas) Page 8

Chris Hoem, City Manager
Attachments:

1. Joint Authority Resolution FY 25-26

2. FY 2025-26 Final Budget Book

3. Resolution Number 3539-25 Resolution

4. Resolution Number 3539-25 EXHIBIT A Appropriations Limitation FY 25-26

5. Resolution No. 3540-25 Amends Classification Plan and Adopts Salary Schedule A-26

CITY OF ATWATER

JOINT AUTHORITY

RESOLUTION

RESOLUTION NO. 3538-25
RESOLUTION NO. AFPD 1-2025
AND
RESOLUTION NO. SA 2025-1

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF ATWATER, BOARD OF DIRECTORS OF

THE ATWATER FIRE PROTECTION DISTRICT,

AND GOVERNING BOARD OF THE SUCCESSOR

AGENCY TO THE ATWATER REDEVELOPMENT
AGENCY ADOPTING THE 2025-26 FISCAL YEAR

BUDGET, APPROVING FUND EXPENDITURES
AND FUND TRANSFERS, AND 5-YEAR CAPITAL

IMPROVEMENT PROGRAM
WHEREAS, the City Manager/Executive Director has submitted to the City Council of the City of Atwater, the Board of Directors of the Atwater Fire Protection District, and the Governing Board of the Successor Agency to the Atwater Redevelopment Agency the 2025-26 Fiscal Year Budget; and
WHEREAS, it is the intention of the City Council of the City of Atwater, the Board of Directors of the Atwater Fire Protection District, and the Governing Board of the Successor Agency to the Atwater Redevelopment Agency to adopt the proposed budget as submitted by the City Manager/Executive Director.

NOW, THEREFORE, BE IT RESOLVED that the 2025-26 Fiscal Year Budget for the City of Atwater, the Atwater Fire Protection District, and the Successor Agency to the Atwater Redevelopment Agency as presented on June 9, 2025 (incorporated by reference herein) is hereby approved by the City Council of the City of Atwater, the Board of Directors of the Atwater Fire Protection District, and the Governing Board of the Successor Agency to the Atwater Redevelopment Agency.

BE IT FURTHER RESOLVED that a copy of the approved 2025-26 Fiscal Year Budget for the City of Atwater, Atwater Fire Protection District, and the Successor Agency to the Atwater Redevelopment Agency shall be available in the office of the City Manager and the City Clerk.

Resolution No. 3538-25, Resolution No. AFPD 1-2025 and Resolution No. SA 2025-1 Page 2 The foregoing resolution is hereby adopted this 9th day of June 2025.

AYES:

NOES:

ABSENT:

APPROVED:
_______________________________

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

CITY OF ATWATER

FISCAL YEAR BUDGET
2025-2026
July 1, 2025 – June 30, 2026
Adopted on June 9, 2025

CITY OF ATWATER
A General Law City
~Incorporated 1922~
City Council
Mike Nelson, Mayor
John Cale, Council Member, District 1
Kalisa Rochester, Council Member, District 2
Danny Ambriz, Council Member, District 3
Brian Raymond, Council Member, District 4
Executive Management Team
Chris Hoem, City Manager
Robert Ayuso, Battalion Chief, CAL FIRE
Richard McEachin, Police Chief
Anna Nicholas, Finance Director
Jana Sousa, Human Resources Director
Frank Splendorio, contract City Attorney, Best Best & Krieger Justin Vinson, Public Works Director

Elected
Representatives
Brian Raymond
Mayor Pro Tem
(District 4)
Danny Ambriz
Council Member
(District 3)
Mike Nelson
Mayor
Kalisa Rochester
Council Member
(District 2)
John Cale
Council Member
(District 1)

CITY OF ATWATER
City of Atwater
Office of the City Manager
1160 Fifth Street
Atwater, California 95301
(209) 357-6300
www.atwater.org

CITY OF ATWATER

ORGANIZATIONAL CHART
2025
Council Committees: Audit & Finance,
Citizens Oversight for Public Safety Transaction and Use Tax Elected Representatives
City Treasurer
City Council Mark Borba
Mike Nelson, Mayor
John Cale, Mayor Pro Tem/Council (District 1)
Kalisa Rochester, Council Member (District 2)
Danny Ambriz, Council Member (District 3)
Brian Raymond, Council Member (District 4)
Commissions
City Manager Planning
Chris Hoem
Community
Development
Vacant
Human
Resources
Jana Sousa
Fire

CAL FIRE
Robert Ayuso
Police
Richard McEachin
Assistant City
Clerk
Janell Martin
Finance
Anna Nicholas
Public Works
Justin Vinson
Recreation
City Attorney
(BB&K)
Frank Splendorio
City Clerk
Kory J. Billings

TABLE OF CONTENTS
Introduction
City Manager’s Budget Message..............................................................................1 City Mission Statement ............................................................................................4 Fund Summaries
Personnel by Department.........................................................................................6 General Fund Revenue History ................................................................................7 General Fund Expenditure History ...........................................................................7 General Fund - Fund Balance History ......................................................................8 Fund Balance Projection ..........................................................................................9 General Fund Revenue
General Fund Revenue ...................................................................................................11 General Fund Expenditures
Mayor and City Council....................................................................................................15 City Administration/City Clerk ..........................................................................................17 Finance.............................................................................................................................19 Human Resources ...........................................................................................................21 City Treasurer.........................................................................................................23 Non-Departmental ..................................................................................................24 Police......................................................................................................................25 Fire .........................................................................................................................32 Community Development .......................................................................................34 Recreation ..............................................................................................................38 Community Events ................................................................................................42 Public Works - Parks Operations............................................................................44 Miscellaneous.........................................................................................................46 Other Funds Revenue and Expenditures
General Fund Capital Projects ...............................................................................48 Public Safety Transactions and Use Tax Fund ......................................................50 Measure V Fund .....................................................................................................53 Measure V 20% Alternative Fund...........................................................................54 Abandoned Vehicle Program Fund ........................................................................55

Measure V Fund Regional Fund.............................................................................56 ARPA-American Rescue Plan Act Fund.................................................................57 Gas Tax/Street Improvement Fund ........................................................................59 Local Transportation Fund......................................................................................62 Traffic Circulation Fund ..........................................................................................63 RSTP – Regional Surface Transportaion Program Fund .......................................64 SB1 – Road Maintenance and Rehabilitation RMRA Fund....................................65 Parks and Recreation Fund....................................................................................66 General Plan Update / Housing Element Update...................................................67 CDBG and Home Grants Fund...............................................................................68 Police Facility Impact Fees Fund............................................................................70 Fire Facility Impact Fees Fund ...............................................................................71 Government Building Facility Fund.........................................................................72 Pension Rate Stabilization Trust Fund ...................................................................73 Maintenance Districts Fund ....................................................................................74 Community Facilities Districts Fund-Police Field Operations .................................75 Water Enterprise Funds..........................................................................................77 Wastewater Enterprise Funds ................................................................................81 Sanitation Enterprise Fund .....................................................................................87 Internal Services Fund-City Buildings and Equipment Maintenance......................89 Employee Benefits Fund ........................................................................................95 Risk Management Fund .........................................................................................97 Information Technology Fund.................................................................................98 Successor Agency to the Atwater Redevelopment Agency ...................................99 5-yr Capital Improvement Program ......................................................................101 Debt Service .........................................................................................................106 Interfund Transfers ...............................................................................................108 Supplemental
Resolution No. 3068-19

1 City of Atwater

OFFICE OF THE CITY MANAGER
1160 FIFTH STREET
ATWATER, CA 95301
(209) 357-6300
City Manager’s Budget Message
Honorable Mayor, City Councilmembers, and the City of Atwater:

I am pleased to present the City of Atwater’s Budget for Fiscal Year 2025–26. This document represents more than just financial planning—it is a statement of priorities, a tool for accountability, and a reflection of our community’s ongoing commitment to responsible governance. Included in this year’s budget package are the City’s Operating Budget and the Five-Year Capital Improvement Plan (CIP).

This budget has been developed during a period of relative economic steadiness, yet one that still demands thoughtful stewardship. Although general revenues remain mostly flat, our team has made meaningful progress in reducing the City’s structural deficit by approximately one half. We have achieved this not through short-term fixes, but through the deliberate alignment of recurring expenditures with sustainable revenue sources. We are proud to report that all remaining ARPA (American Rescue Plan Act) funds have been fully obligated and directed toward one-time, strategic investments consistent with Council priorities.

Economic Outlook and Revenue Trends
Atwater remains highly reliant on sales tax revenue, particularly from commercial activity along the State Route 99 corridor. We recognize the vulnerabilities that come with this dependence, especially as consumer behavior continues to evolve post-pandemic. While revenues have stabilized, they have not increased significantly. This reality reinforces the importance of

2 renewed attention to local economic development, business attraction, and retail retention strategies.

Strategic Focus and Fiscal Responsibility
The FY 2025–26 budget marks a continued pivot toward long-term financial resilience. Over the past year, we have begun laying the groundwork for this through structural improvements and operational efficiencies. While we have not eliminated the structural deficit entirely, we have narrowed it significantly. Our efforts have included:
• Reassessing department budgets for cost-efficiency
• Making data-informed adjustments to service delivery
• Continuing our commitment to conservative revenue projections • Enhancing fiscal discipline across departments
As we move forward, our guiding principles remain unchanged: preserve service levels, maintain a strong and professional workforce, and invest wisely in Atwater’s future.

Policy Direction and Planning Framework
This year presents an opportunity to build upon the City’s recent Strategic Plan workshop (held on May 31, 2025) by developing goals tailored to key objectives, such as:
• Economic Development
• Public Safety and Stability
• Financial Solvency
• Transparency in Communication
• Improving Quality of Life
These goals will inform a policy-based budget framework that ensures alignment between City Council priorities and departmental activities. A continued emphasis on financial transparency will support both Council oversight and public trust. The updated Strategic Plan 2025-2030 is anticipated to be presented to Council by July 2025.

3 Looking Ahead: Fiscal Recovery and Resilience
Although the City is now in a more stable financial position than it was a year ago, much work remains. To continue moving toward a structurally balanced General Fund, we will complete the following strategic efforts that are currently underway:
• Completion of a comprehensive fee and rate studies to ensure cost recovery • Updates to development impact fees to support growth-related infrastructure • Citywide cost allocation plan revisions to improve transparency • Evaluation of revenue enhancement opportunities
• Proactive investment management strategies
Closing Thoughts
This budget represents progress. It is the result of difficult but necessary decisions, detailed analysis, and a shared commitment to improving the financial health of our City. I want to thank the City Council for its leadership and clear direction throughout the budget process. I also extend my gratitude to City staff, particularly the Finance Department, for their diligence and professionalism in preparing this comprehensive budget package. Lastly, I want to show appreciation for the many ideas and suggestions that our public stakeholders and community have graciously shared with us.

Together, with continued focus, strategic investment, and community engagement, Atwater is building a more resilient future.

Respectfully submitted,
Chris Hoem
City Manager

4 Mission, Vision and Core Values
The purpose of establishing the City’s Mission, Vision and Core Values is to clearly define why the City was incorporated, how the City Council envisions its future, and to what principles Council and Staff will adhere as part of conducting its business.

Our Mission
The Mission of the City of Atwater is to provide high quality, professional services and a safe family-oriented community where our residents may thrive.

Our Vision
The City of Atwater is a regional leader in sustainable development offering a safe and welcoming community with a thriving downtown and stable economy that supports our growing population.

Our Core Values
Integrity Respect
Collaboration Customer Service
Transparency Innovation
Diversity Responsiveness

5 Summary Information

6

City of Atwater
Fiscal Year 2025-26 Budget
7 Department Position 2022-23 2023-24 2024-25 2025-26
Administration City Manager 1.00 1.00 1.00 1.00
Assistant City Clerk/Records Coordinator 1.00 1.00 1.00 1.00 Executive Assistant 0.00 0.00 1.00 1.00
Administrative Assistant I/II 0.00 2.00 1.00 0.00

2.00 4.00 4.00 3.00
Community Development Deputy City Manager/Community Development Director 0.00 0.00 1.00 0.00 Community Development Director 1.00 1.00 0.00 1.00
City Engineer 0.00 1.00 1.00 1.00
Chief Building Official/Fire Code Official 1.00 1.00 1.00 1.00 Civil Engineering Assistant 1.00 1.00 1.00 1.00
Senior Planner 1.00 1.00 1.00 1.00
Assistant Planner 0.00 0.00 1.00 0.00
Planning Technician 0.00 0.00 0.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00
Project Accountant/Successor Agency Assistant 1.00 1.00 1.00 1.00 Building Permit Technician I/II 1.00 1.00 1.00 2.00
Administrative Assistant I/II 3.50 2.00 2.00 1.00

10.50 10.00 10.00 11.00
Finance Finance Director 1.00 1.00 1.00 1.00
Finance Analyst - Special Projects (part-time position) 0.00 0.50 0.50 0.50 Finance Operations Manager 1.00 1.00 1.00 1.00
Accountant I/II 1.00 1.00 2.00 2.00
Accounting Technician 2.00 2.00 2.00 2.00
Account Clerk I/II 3.50 4.00 4.00 4.00

8.50 9.50 10.50 10.50
Human Resources Human Resources Director 1.00 0.00 1.00 1.00 Human Resources Manager 0.00 1.00 0.00 0.00
Human Resources Analyst 1.00 1.00 1.00 2.00
Human Resources Technician I/II 3.00 3.00 3.00 1.00
Human Resources Assistant 0.00 0.00 0.00 1.00

5.00 5.00 5.00 5.00
Police Police Chief 1.00 1.00 1.00 1.00
Police Lieutenant 1.00 1.00 1.00 1.00
Police Sergeant 5.00 5.00 5.00 5.00
Police Corporal 0.00 2.00 0.00 0.00
Police Officer Recruit / Police Officer 21.00 19.00 19.00 19.00 Police Administrative Supervisor 1.00 1.00 0.00 0.00
Executive Assistant 0.00 0.00 1.00 1.00
Public Safety Communications Supervisor 0.00 0.00 1.00 1.00 Public Safety Dispatcher 6.00 7.00 6.00 6.00
Public Safety Records Supervisor 0.00 0.00 1.00 1.00
Police Clerk I/II 2.00 2.00 2.00 2.00
Code Enforcement Manager 1.00 1.00 1.00 1.00
Code Enforcement Officer 1.00 2.00 1.00 1.00
Community Services Officer (includes part-time positions ) 2.00 2.00 1.00 2.00

41.00 43.00 40.00 41.00
Public Works Public Works Director 1.00 1.00 1.00 1.00
Public Works Superintendent 1.00 1.00 1.00 1.00
Sewer Division Supervisor 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00
Administrative Assistant I 1.00 1.00 1.00 1.00
Recreation Supervisor 0.50 1.00 1.00 1.00
Recreation Coordinator 0.00 1.00 1.00 1.00
Senior Recreation Leader (part-time position) 0.50 0.00 0.00 0.00 Recreation Leader (part-time position) 4.00 4.00 4.00 2.50 Events Coordinator 0.50 0.50 1.00 0.00
Public Works (cont.) Adminstrative Assistant I/II 0.50 1.00 0.00 0.00 Systems Technician 1.00 1.00 1.00 1.00
Streets & Parks Division Supervisor 1.00 1.00 1.00 1.00 Streets Maintenance Worker I/II (includes part-time position) 4.50 4.50 4.50 4.50 Parks Maintenance Worker I (includes part-time position) 4.50 4.50 4.50 4.50 Water Division Supervisor 1.00 1.00 1.00 1.00
Water Systems Pump Operator 1.00 1.00 1.00 1.00
Water Systems Operators I/II 6.00 6.00 6.00 8.00
Sewer Maintenance Worker I/II 8.00 8.00 8.00 8.00
Building Maintenance Worker I (includes part-time position) 1.50 1.50 1.50 2.00 Mechanic I/II 2.00 2.00 2.00 2.00

41.50 43.00 42.50 42.50
GRAND TOTAL 108.5 114.5 112.0 113.0

PERSONNEL BY DEPARTMENT

City of Atwater
Fiscal Year 2025-26 Budget
8 GENERAL FUND REVENUE HISTORY
Fiscal Years 2018-19 through projected 2025-26

GENERAL FUND EXPENDITURE HISTORY
Fiscal Years 2018-19 through projected 2025-26

City of Atwater
Fiscal Year 2025-26 Budget
9 General Fund Expenditures by Department
General Fund Balance History
FY 2023-24
Unaudited
FY 2024-25
Current
Budget
FY 2025-26
Proposed
Budget
Department
City Council $20,130 $25,700 $71,200
City Administration / City Clerk 776,485 837,936 698,815 Finance 1,123,906 1,455,044 1,513,264
Human Resources 664,013 819,619 840,375
City Treasurer 2,728 3,848 3,149
Non-Departmental Misc. 2,715,408 2,735,827 2,753,252
Police 6,013,491 6,817,112 6,786,059
Fire 3,255,915 3,138,423 4,372,597
Community Development 2,140,049 2,507,136 2,471,914
Recreation 484,922 604,514 541,416
Community Events 69,502 112,269 13,300
Parks 687,206 773,266 785,198
Operating Transfers Out 952,884 917,640 1,018,549
Total Expenditures $18,906,639 $20,748,335 $21,869,088

GENERAL FUND EXPENDITURE SUMMARY

City of Atwater
Fiscal Year 2025-26 Budget
10 Unaudited

FUND DESCRIPTIONS
Projected
Fund Balance Revenue / Expenditures /
Projected
Fund Balance Revenue / Expenditures /
Projected
Fund Balance
6/30/2024 Transfers IN Transfers OUT 6/30/2025 Transfers IN Transfers OUT 6/30/2026 0001 GENERAL FUND $ 17,334,682 $ 19,564,083 $ 20,698,335 $ 16,200,430 $20,649,606 $ 21,869,088 $ 14,980,948 25% General Fund Reserve Goal = $ (4,705,237) $ (5,174,584) $ (5,467,272) Reserve General Fund- Unassigned Fund Bal $ 12,629,445 $ 11,025,846 $ 9,513,676 GEN FUND BALANCE NO RESERVE SET ASIDE $ 17,334,682 $ 16,200,430 $ 14,980,948 NON-GENERAL FUNDS:
0003 General Fund Capital $ (34,837) $ 3,305,137 $ 3,305,137 $ (34,837) $ 2,598,890 $ 2,598,890 $ (34,837) 0004 Public Safety Transactions and Use Tax $ 3,072,498 $ 5,115,700 $ 5,856,701 $ 2,331,497 $ 5,289,315 $ 5,289,338 $ 2,331,474 0007 Measure V Fund $ 5,311,256 $ 801,000 $ 2,833,707 $ 3,278,549 $ 820,000 $ 1,637,567 $ 2,460,982 0008 Measure V 20% Alternative Modes $ 915,757 $ 196,000 $ 423,749 $ 688,008 $ 196,000 $ 391,796 $ 492,212 0009 Abandoned Vehicle Abatement Fund $ 363 $ 29,716 $ 29,765 $ 314 $ 30,958 $ 30,948 $ 324 0010 Measure V Regional Fund $ (120,842) $ 2,579,834 $ 2,350,000 $ 108,992 $ 2,350,000 $ 2,350,000 $ 108,992 1005 Police Grant Fund $ 101,880 $ 52,682 $ 52,682 $ 101,880 $ - $ - $ 101,880 1010 ARPA - American Rescue Plan Act $ 2,756,108 $ - $ 2,676,306 $ 79,802 $ - $ 165,566 $ (85,764) 1011 Gas Tax Fund $ 156,642 $ 1,490,317 $ 1,489,965 $ 156,994 $ 1,501,415 $ 1,501,617 $ 156,792 1013 Local Transportation Fund $ 588,849 $ - $ 394,828 $ 194,021 $ 1,000 $ 394,828 $ (199,807) 1015 Traffic Circulation Facilities Fund $ 1,545,572 $ - $ - $ 1,545,572 $ 8,676 $ 184,000 $ 1,370,248 1016 Applegate Interchange Fund $ 774,063 $ - $ - $ 774,063 $ - $ - $ 774,063 1017 RSTP - Regional Surf. Trans. Program Fund $ 2,691,316 $ 449,743 $ 2,918,211 $ 222,848 $ 5,000 $ 2,430,350 $ (2,202,502) 1018 SB1 - Road Maint & Rehab RMRA Fund $ 2,416,517 $ 801,841 $ 3,120,236 $ 98,122 $ 865,088 $ 672,583 $ 290,627 1020 Parks & Recreation Fund $ 1,946,857 $ 17,674 $ 600,000 $ 1,364,531 $ 17,674 $ 400,000 $ 982,205 1021 Parks Grant Fund $ - $ - $ - $ - $ - $ - $ -
1040 General Plan Housing Element Fund $ (10,800) $ 75,394 $ 89,200 $ (24,606) $ 25,394 $ 14,594 $ (13,806) 1041 General Plan Update Fund $ 1,901,195 $ - $ 142,000 $ 1,759,195 $ - $ 1,681,148 $ 78,047 1055 Neighborhood Stabilization Fund $ 229,201 $ - $ - $ 229,201 $ - $ - $ 229,201 1059-
1080 Housing Grant Funds $ 999,142 $ 949,757 $ 949,257 $ 999,642 $ 302,504 $ 658,408 $ 643,738 1091 Police Facility Impact Fee Fund $ 195,823 $ 4,500 $ - $ 200,323 $ 4,500 $ - $ 204,823 1093 Fire Facility Impact Fee Fund $ 270,581 $ 4,340 $ 170 $ 274,751 $ 4,140 $ 170 $ 278,721 1095 Government Building Facility Tax $ 288,991 $ 4,500 $ - $ 293,491 $ 4,500 $ - $ 297,991 4020 Performance Bond Trust $ 108,704 $ - $ - $ 108,704 $ - $ - $ 108,704 4030 Narcotics Program Trust $ 2,152 $ - $ - $ 2,152 $ - $ - $ 2,152 4080 Pension Rate Stabliization - 115 Trust $ 514,432 $ 50,000 $ - $ 564,432 $ 50,000 $ - $ 614,432 4090 CFD No. 1 Trust $ 135,862 $ 400 $ - $ 136,262 $ - $ - $ 136,262 5001-
5055 Maintenance Districts $ 1,246,190 $ 347,369 $ 443,897 $ 1,149,662 $ 347,369 $ 433,641 $ 1,063,390 5050 CFD Districts - Police & Fire $ 90,962 $ 835,065 $ 800,279 $ 125,748 $ 883,081 $ 882,838 $ 125,991 6000-
6006 Water Enterprise Fund $ 22,982,390 $ 8,256,750 $ 11,865,330 $ 19,373,810 $ 8,486,500 $ 7,335,430 $ 20,524,880 6007 Water - 1,2,3 - TCP Fund $ 39,289,699 $ 25,000 $ 2,149,640 $ 37,165,059 $ 25,000 $ 1,500,000 $ 35,690,059 6010-
6015 Wastewater Enterprise Fund $ 18,703,504 $ 12,400,118 $ 18,274,505 $ 12,829,117 $12,408,624 $ 21,311,560 $ 3,926,181 6020 Sanitation Enterprise Fund $ 2,909,359 $ 4,706,000 $ 4,924,147 $ 2,691,212 $ 5,048,042 $ 5,021,155 $ 2,718,099 7000 Internal Services Fund (Bldg / Equip) $ 1,408,181 $ 1,939,886 $ 1,996,097 $ 1,351,970 $ 1,897,004 $ 1,905,516 $ 1,343,458 7001 ISF Equipment/Bldg Replacement Fund $ 195,959 $ 100,000 $ - $ 295,959 $ 100,500 $ - $ 396,459 7010 Employee Benefits Fund $ 784,001 $ 1,003,097 $ 1,003,200 $ 783,898 $ 1,100,200 $ 1,058,200 $ 825,898 7020 Risk Management Fund $ 935,057 $ 2,541,858 $ 2,520,104 $ 956,811 $ 2,572,406 $ 2,571,406 $ 957,811 7030 Information Technology Fund $ 681,252 $ 782,318 $ 782,317 $ 681,253 $ 880,975 $ 878,975 $ 683,253 Total $ 133,318,518 $ 68,430,079 $ 92,689,766 $ 109,058,831 $68,474,360 $ 85,169,612 $ 92,363,579 * Some fund balance negatives are due to encumbrances in two fiscal years/not actuals spent Projected Fund Balances
FUND
#
FY 23/24 Budget FY 24/25 Budget FY 25/26 Budget

City of Atwater
Fiscal Year 2025-26 Budget
11 General Fund
Revenues

City of Atwater
Fiscal Year 2025-26 Budget
12 AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
0001 General Fund Revenues
0001-0000-1031 Sales & Use Tax $ 4,522,933 $ 4,291,901 $ 4,520,134 0001-0000-1032 Sales & Use Tax-Public Safety $ 179,282 $ 192,000 $ 203,000 0001-0000-1041 Business License Tax $ 237,083 $ 230,000 $ 240,000 0001-0000-1049 SB 1186 Fees-Business License $ 4,746 $ 3,600 $ 4,000 0001-0000-1051 Franchise Tax $ 714,781 $ 640,000 $ 737,064 0001-0000-1100 Prop Tax In Lieu Veh Lic Fee $ 3,851,288 $ 4,060,000 $ 4,204,937 0001-0000-1101 Property Tax, Current Secure $ 2,693,436 $ 2,917,467 $ 2,906,500 0001-0000-1102 Property Tax, Current Unsecure $ 202,926 $ 212,466 $ 219,105 0001-0000-1103 Property Tax, Prior Secured $ - $ 300 $ 200 0001-0000-1104 Property Tax, Prior Unsecure $ 5,520 $ 5,000 $ 5,000 0001-0000-1105 Property Tax, Supplemental $ 60,285 $ 35,000 $ 60,000 0001-0000-1106 Property Tax Miscellaneous $ 16,570 $ 10,000 $ 16,000 0001-0000-1115 Property Tax, Homeowner Exempt $ 19,145 $ 18,000 $ 19,000 0001-0000-1117 Prop Tax Other In-Lieu Housing $ 2,369 $ 2,000 $ 2,000 0001-0000-1121 Transient Occupancy Tax $ 51,276 $ 49,000 $ 52,000 0001-0000-1161 Documentary Stamp Tax $ 66,433 $ 90,000 $ 70,000 0001-0000-2082 Other Licenses And Permits $ 1,484 $ - $ 1,000 0001-0000-3012 SJVAPCD Grant $ 20,000 $ -
0001-0000-3110 Motor Vehicle In-Lieu Fee $ 39,219 $ 37,000 $ 50,000 0001-0000-3175 Statutory Pass-Through Revenue $ 142,199 $ 90,000 $ 140,000 0001-0000-3176 RDA Residuals (COA) $ 555,307 $ 150,000 $ 560,000 0001-0000-3177 RDA Residuals (COA Fire Dept) $ 182,836 $ 100,000 $ 190,000 0001-0000-4021 Sale Of Maps And Copies $ 73 $ 2,000 $ 1,000 0001-0000-4141 Admin Fees, Streets - Internal Service Operations $ 63,649 $ 80,135 $ 78,272 0001-0000-4142 Admin Fees, Water - Incl. Internal Service Operations & Salary Alloc. $ 1,389,343 $ 1,469,431 $ 1,520,376 0001-0000-4143 Admin Fees, Sanitation- Incl. Internal Service Operations & Salary Alloc. $ 836,818 $ 933,898 $ 868,453 0001-0000-4144 Admin Fees, Sewer - Incl. Internal Service Operations & Salary Alloc. $ 1,246,188 $ 1,308,044 $ 1,380,921 0001-0000-4145 Admin Fees, Maintenance Dist - Salary Alloc. $ 71,784 $ 70,996 $ 60,574 0001-0000-4149 Admin Fees, Successor Agency $ 29,422 $ 29,422 $ 29,422 0001-0000-5038 Forfeits $ 6,702 $ 2,500 $ 5,000
0001-0000-6001 Interest Earned $ 457,933 $ 20,000 $ 80,000 0001-0000-6010 Rents & Leases $ 500 $ 500 $ 500
0001-0000-6011 Cellular 2000 Lease $ 42,247 $ 41,600 $ 44,810 0001-0000-6013 KVRQ-F Tower Lease $ 13,230 $ 12,600 $ 13,800 0001-0000-6016 Metro PCS Lease $ 44,881 $ 40,300 $ 49,164 0001-0000-6026 Cingular @ Water Tower $ 21,533 $ 21,533 $ 23,139 0001-0000-6053 Ad Display Lease BK Industries $ - $ - $ 1,500 0001-0000-6062 Penalties $ 39,238 $ 35,000 $ 35,000
0001-0000-6091 Other Revenue $ 10,931 $ 3,000 $ 7,000
0001-0000-6093 Unrealized Loss/Gain on Investments $ 134,664 $ - 0001-0000-8005 Trn Fr Water Enterprise $ 152,375 $ 152,375 $ 152,375

City of Atwater
Fiscal Year 2025-26 Budget
13 General Fund Revenues (cont.)
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
0001-0000-8014 Trn Fr General Fund Capital $ -
0001-0000-8029 Trn Fr Low to Mod Income $ 50,000 $ 50,000 0001-1000-6065 Veteran's Brick Project $ 1,000 $ 1,500
0001-1000-6080 Donations & Contributions $ - $ -
0001-1010-6091 Other Revenue $ 385 $ -
0001-2020-2010 Animal License $ 672 $ 500 $ 700
0001-2020-2022 Bicycle License $ - $ -
0001-2020-2082 Other Licenses And Permits $ 7,509 $ 7,000 $ 7,000 0001-2020-3021 Post Reimbursements $ 3,878 $ 3,000 $ 3,000 0001-2020-3023 MUHSD/AESD Reimbursement $ 150,302 $ 160,000 $ 142,565 0001-2020-3025 State Cops Funding $ 175,550 $ 155,000 $ 175,000 0001-2020-4025 Live Scan $ 3,004 $ 4,000 $ 3,000
0001-2020-4030 Vehicle Release Fees $ 30,275 $ 30,000 $ 35,000 0001-2020-4031 Animal Control Services $ 1,612 $ 2,500 $ 2,000 0001-2020-4032 Police Special Services $ 30,842 $ 28,000 $ 30,000 0001-2020-4034 Police Cost Recovery $ 7,236 $ 10,000 $ 10,000 0001-2020-4039 Unclaimed Property $ - $ -
0001-2020-5025 Vehicle Code Fines $ 151 $ 250 $ 300
0001-2020-5026 Other Fines $ 18,191 $ 20,000 $ 13,000
0001-2020-5027 Parking Fines $ 82,269 $ 35,000 $ 35,000 0001-2020-6062 Penalties $ 34,900 $ 80,000 $ 30,000
0001-2030-2060 Fireworks Permits $ 4,052 $ 3,400 $ 4,000 0001-2030-3013 Fire District In-lieu Fee $ 322,892 $ 300,000 $ 325,000 0001-2030-3027 Office of Traffic Safety Grant $ - $ -
0001-2030-3134 State Fire Reimbursement $ 3,201 $ 50,000 $ 20,000 0001-2030-3152 FEMA Fire Grant $ - $ -
0001-2030-4010 Fire Inspection Fees $ 47,720 $ 40,000 $ 40,000 0001-2030-4013 Fire Plan Reviews $ 4,911 $ 3,000 $ 3,000 0001-2030-4035 Weed Abatement $ 1,916 $ 1,500 $ 1,500
0001-2030-4038 Fire Dept Response Fee $ 13,536 $ 12,000 $ 12,000 0001-2030-6091 Other Revenue $ 11,330 $ 8,000 $ 4,000
0001-4000-1076 Annexation Fees $ 289 $ 4,000 $ 2,500
0001-4000-2101 Well Permits $ 1,486 $ 900 $ 3,000
0001-4000-2250 Building Permits $ 320,617 $ 300,000 $ 325,000 0001-4000-3170 Grant Revenue $ - $ 40,000 $ 40,000
California Energy Commission for Automated Permit Processing (CalAPP) 0001-4000-4000 Commercial CUP-Gen Plan Update $ 478 $ 3,000 $ 1,984 0001-4000-4001 Planning Fees $ 75,084 $ 50,000 $ 40,000 0001-4000-4002 Engineering Admin Fees $ - $ 5,000 $ 5,000 0001-4000-4003 Plan Check Fees-Building $ 72,556 $ 93,000 $ 65,000 0001-4000-4006 CUP Monitoring Fee $ - $ 1,000

City of Atwater
Fiscal Year 2025-26 Budget
14 General Fund Revenues (cont.)
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
0001-4000-4009 Engineering Inspection Fees $ 51,118 $ 60,000 $ 70,000 0001-4000-4012 Misc Building Inspection Fees $ 2,340 $ 2,500 $ 3,000 0001-4000-4014 Reimbursable Fees $ - $ 100 $ 100
0001-4000-4015 Reimbursable Plan Check $ 7,809 $ 25,000 $ 40,000 0001-4000-4019 Business License Fees $ 7,890 $ 8,000 $ 11,000 0001-4000-4023 Sale Of Stndrd Specs&Drwngs $ 97 $ 200 $ 200 0001-4000-4199 Electronic Pmt Processing Fees $ - $ -
0001-4003-4014 Reimbursable Fees $ 7,705 $ 10,000 $ 100 0001-4003-4017 Cannabis Fees $ 377,705 $ 75,000 $ 75,000 0001-4003-1071 Cannabis Tax $ 216,005 $ 361,200 $ 351,000 0001-6060-4066 Contracted Recreation Fees $ -
0001-6060-4069 Youth & Adult Sponsorships $ 500 $ 1,000 0001-6060-4102 Men's Summer Softball $ 11,000 $ 9,900 $ 9,900 0001-6060-4103 Coed Fall Softball $ 3,300 $ 6,600 $ 5,500 0001-6060-4104 Coed Summer Softball $ 8,250 $ 6,600 $ 6,600 0001-6060-4105 Coed Volleyball $ 19,019 $ 11,000 $ 18,000 0001-6060-4108 Youth Flag Football $ 9,440 $ 9,440 $ 9,500 0001-6060-4109 Youth Volleyball $ 10,765 $ 10,765 $ 12,000 0001-6060-4110 Youth Indoor Soccer $ 2,215 $ 4,500 $ 3,500 0001-6060-4111 Men's Fall Softball $ 6,050 $ 9,900 $ 8,800 0001-6060-4115 Tennis Key $ 2,270 $ 2,050 $ 2,300
0001-6060-4117 Youth Basketball $ 23,975 $ 25,000 $ 25,000 0001-6060-4120 Field Rentals $ 2,415 $ 1,500 $ 1,000
0001-6060-4121 Summer Youth Camps $ 9,180 $ 10,000
0001-6060-4122 Various Classes $ 8,147 $ 6,370 $ 8,000
Summer Youth Classes
0001-6060-4124 Men's Volleyball $ 2,550
0001-6060-4125 Women's Volleyball $ 2,550
0001-6060-4126 Aerobics $ - $ 5,040 $ 7,000
0001-6060-4199 Electronic Pmt Processing Fees $ 4,700 $ 4,800 $ 5,000 0001-6060-6014 Community Center Rental $ 44,830 $ 30,000 $ 40,000 0001-6061-6015 Castle Park Rental $ 7,025 $ 3,000
0001-6061-6080 Donations & Contributions $ 10,000 $ -
0001-6062-2094 Miss Atwater $ 1,275 $ -
0001-6062-2097 Christmas Parade $ 74 $ -
0001-6062-2098 Christmas Toy Drive $ 40 $ -
0001-6062-4122 Various Classes $ 720 $ -
0001-6062-6020 Castle Youth Center Rental $ 355 $ 2,500 0001-6062-6091 Donations Events $ 720 $ - $ 1,000
0001-6064-6010 Rents & Leases - Bloss Mansion $ 285 $ 1,500 200 0001-6066-6010 Rents & Leases - Bloss Library Museum $ - $ - $ 10 Total Revenues $ 20,465,547 $ 19,564,083 $20,649,606

15 General Fund
Expenditures

City of Atwater
Fiscal Year 2025-26 Budget
16 MAYOR AND CITY COUNCIL
Overview
The City Council is the policy-making body for the City of Atwater. Through duly convened regular, adjourned, and special meetings, the City Council adopts ordinances and resolutions setting forth statutory and regulatory policies of the City. The City Council is elected to overlapping four-year terms. The City Council also serves as the governing board for the Successor Agency to the Atwater Redevelopment Agency, the Board of Directors of the Atwater Fire Protection District, the Board of Directors of the Atwater Public Financing Authority, the Board of Directors of the Atwater Housing Authority, and the Board of Directors of the Atwater Public Improvement Corporation. The City Council appoints the City Manager, City Attorney and all advisory commissions (currently only the Planning Commission).

City Council goals are carried out by City staff under the direction of the City Manager.

The City Manager is the link between City Council policy development and policy implementation and City operations. The City Council provides information to the citizens. The City Council meetings are presented live via the City’s website, Facebook, and YouTube and supported streaming devices to keep the community informed as to the activities and projects throughout the city. Through the City Council Member community involvement, the Council encourages proactive participation of the citizens in City government. The City Council has an Audit and Finance standing Committee Citizens Oversight Committee for the Public Safety Transactions and Use Tax (Measure B), and a General Plan Technical Advisory Committee.

The City Council’s ultimate goal as a policy board is to provide leadership, transparency and vision for the residents of Atwater. The City’s mission is to provide innovative, sustained high quality public service to the community by encouraging each employee to work up to their maximum capacity.

The City Council’s primary mission is to serve the community by providing professional leadership w h i l e enhancing the welfare of the City and responding to the needs of Atwater’s residents and businesses. The City Council is sensitive and accessible to all members of the community, and by example, sets a positive tone for handling community issues professionally and delivering excellent City services.

City of Atwater
Fiscal Year 2025-26 Budget
17 MAYOR AND CITY COUNCIL
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-1000-2020 Office Supplies $ -
0001-1000-2021 Special Departmental Expense $ 4,096 $ 3,000 2,200 Meeting Supplies (batteries, etc.)
Plaques, Certificates, Frames, etc.

Veteran's Park Brick Project
Other Miscellaneous Departmental Expense $ 2,200
0001-1000-3036 Memberships & Subscriptions $ 314 $ 400 48,500 LAFCO $ 10,000
League of CA Cities $ 15,500
MCAG $ 23,000
0001-1000-3037 Travel/Conferences/Meetings $ 15,720 $ 22,300 20,500 League of CA Cities $ 12,000
MCAG One Voice $ 6,000
ICSC Conference
City County Dinners $ 500
Other Training, Travel and Reimbursements $ 2,000
Total Expenditures $ 20,130 $ 25,700 $ 71,200

City of Atwater
Fiscal Year 2025-26 Budget
18 CITY ADMINISTRATION / CITY CLERK
Overview
Administration:

The City Manager is the administrative head of the municipal government of the City of Atwater. The duties and responsibilities of the City Manager are outlined within the City’s Municipal Code. The City Manager is the administrative link between the policies set by the City Council and the action necessary to execute those policies. The City Manager is responsible for providing administrative direction for all City departments in accordance with the policies established by the City Council.

The City Manager provides direction regarding implementation of City Council policies, projects, programs, and priorities. The primary focus is to provide leadership, quality and transparent government, and to facilitate efficient and cost-effective delivery of services.

It is the City Manager’s duty to enforce all laws and ordinances of the City. The City Manager has personnel authority over all City employees and is responsible to oversee all organization of City departments, offices and positions and reorganization of any department, division, or unit. It is the City Manager’s responsibility to manage and coordinate the development of the City’s budget and the City’s long-term capital improvement plans and financing strategies for City Council oversight.

It is the City Manager’s responsibility to keep the City Council informed and updated on the financial conditions, program implementation and potential needs of the City. It is a role of the City Manager to develop and recommend programs to ensure the economic development and financial stability of the City.

City Clerk:

Atwater has an elected City Clerk and utilizes deputized City staff under the direction of the City Manager to handle the day-to-day City Clerk operations, including official recordkeeping, and providing notary and information services to the public, City Council and staff in a professional manner, with impartiality, courtesy, and tact.

The City Clerk’s Office records the proceedings of the City Council, Successor Agency to the Atwater Redevelopment Agency, Fire Protection District, Public Improvement Corporation, Housing Authority, and Public Financing Authority meetings; prepares and distributes agendas and minutes for these meetings; prepares and processes ordinances and resolutions. The City Clerk Department provides overall keeping of historical, legal, and official records of the City Council and all City departments. Other duties include retention of legal documents, and administration of the State Political Reform Act and the City of Atwater’s Conflict of Interest Code, administers oath of office, processes claims, serves as financial disclosure officer and as the California Public Records coordinator, maintains compliance with State laws regarding the Brown Act, annexations, legal

City of Atwater
Fiscal Year 2025-26 Budget
19 CITY ADMINISTRATION / CITY CLERK (cont.)
notices, elections, and Fair Political Practices Commission filings; updates Municipal Code and receives and opens bids. The City Clerk also coordinates the consolidation of the General Municipal Election.

AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-1010-1001 Salaries & Wages, Regular $ 313,271 $ 378,612 $ 337,505 City Manager $ 209,418
Assistant City Clerk/Records Coordinator $ 75,786
Executive Assistant $ 52,301
0001-1010-1002 Salaries & Wages, Parttime $ 3,336 $ 3,336 $ 3,336 City Clerk
0001-1010-1003 Leave Accrual Buy-Out $ 72,176 $ 37,089 $ 37,089 0001-1010-1004 Overtime $ - $ 1,000 $ 1,000
0001-1010-1008 In-Lieu Of Insurance Benefit $ 11,790 $ 14,400 $ 7,200 0001-1010-1012 Fica/Medicare $ 25,795 $ 27,832 $ 24,137 0001-1010-1013 Retirement $ 152,936 $ 135,109 $ 123,608 0001-1010-1014 Health Insurance $ 16,354 $ 58,886 $ 26,834 0001-1010-1015 Worker's Compensation $ 26,340 $ 32,185 $ 28,494 0001-1010-2021 Special Departmental Expense $ 4,691 $ 7,500 $ 6,700 Employee Appreciation Event $ 4,000
City County Dinner $ 200
Misc meetings & refreshments $ 2,500
0001-1010-3028 Election Costs $ - $ 27,958
0001-1010-3030 Professional Services $ 2,914 $ 4,950 $ 6,500 Certified Records Destruction $ 2,750
Municipal Code website maint $ 3,750
0001-1010-3031 Communications $ 2,455 $ 1,850 $ 1,850
0001-1010-3033 Printing & Advertising
0001-1010-3034 Rents & Leases $ 4,236 $ 4,446 $ 5,000
Copier Lease
0001-1010-3035 Operations & Maintenance $ 802 $ 1,500 $ 1,500 Copier Usage Fees
0001-1010-3036 Memberships & Subscriptions $ 625 $ 1,355 $ 1,400 AAME $ 600
City Clerk Association of California $ 250
ICSC $ 175
Intl Institute of Municipal Clerks $ 375
0001-1010-3037 Travel/Conferences/Meetings $ 6,431 $ 13,600 $ 16,700 AAME $ 2,000
ICSC $ 3,000
League of CA Cities $ 5,200
MCAG One Voice $ 5,000
MCI $ 1,500
0001-1010-3038 Training $ 2,050 $ 3,000 $ 1,500
MCI
0001-1010-3099 Miscellaneous $ 1,115 $ -
0001-1010-4088 Risk Management Charges $ 58,253 $ 83,328 $ 68,462 0001-1010-6021 Machinery & Equipment $ 70,915 $ -
Total Expenditures $ 776,485 $ 837,936 $ 698,815

City of Atwater
Fiscal Year 2025-26 Budget
20 FINANCE
Overview
The Finance Department ensures prudent financial management of the City's resources.

The Finance Department provides financial management by developing, implementing, and maintaining the City’s financial systems. These responsibilities range from the daily administration of City fiscal resources to long range financial planning. The Finance Department is responsible for:
• General accounting
• Accounts payable and receivable management
• Utility billing administration
• Business license payments
• Financial analysis
• Long-range financial planning
• Budget preparation and monitoring
The Finance Department ensures that all financial transactions are accurately recorded by Generally Accepted Accounting Principles (GAAP) and maintain a high level of internal control. We prepare and submit financial related reports and provide timely review and analysis of potential problems and issues. We communicate with all departments and respond to questions and inquiries regarding financial reporting and budgeting.

Objectives
• Our emphasis is on teamwork, collaboration, integrity and professionalism. • We provide information that is timely, prompt and accurate. • Promote an environment that encourages productive and innovative solutions that benefit the Community.
• Provide an environment that emphasizes open communications and full disclosure.

Our focus is on delivering effective and efficient services that stress continuous improvement and result in excellence in customer service.

City of Atwater
Fiscal Year 2025-26 Budget
21 FINANCE
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-1015-1001 Salaries & Wages, Regular $ 477,638 $ 613,514 $ 669,857 Finance Director $ 149,957
Finance Operations Manager $ 101,083
Accountant II $ 76,601
Accountant I $ 56,467
Accounting Technician $ 59,218
Accounting Technician $ 52,624
Account Clerk I/II $ 48,680
Account Clerk I/II $ 45,219
Account Clerk I $ 40,365
Account Clerk I $ 39,643
0001-1015-1002 Salaries & Wages, Parttime $ 62,059 $ 67,600 $ 33,800 Parttime Wages (retired annuitant)
0001-1015-1003 Leave Accrual Buy-Out $ 8,960 $ 15,024 $ 15,024 0001-1015-1004 Overtime $ 515 $ 1,800 $ 1,800
0001-1015-1008 In-Lieu Of Insurance Benefit $ 7,500 $ 14,400 $ 14,400 0001-1015-1012 Fica/Medicare $ 41,509 $ 54,092 $ 56,218 0001-1015-1013 Retirement $ 233,308 $ 212,408 $ 234,402 0001-1015-1014 Health Insurance $ 58,780 $ 93,906 $ 119,133 0001-1015-1015 Worker's Compensation $ 44,651 $ 52,359 $ 54,229 0001-1015-1024 Additional Duty $ 4,344 $ 1,922
0001-1015-2020 Office Supplies $ - $ 750 $ 900
0001-1015-2021 Special Departmental Expense $ 419 $ 750 $ 900 0001-1015-3030 Professional Services $ 72,747 $ 175,000 $ 150,000 Financial Statements Audit, GASB's & SCO reports
Property/Sales Tax and Other Consulting and Reporting
0001-1015-3031 Communications $ 1,430 $ 1,500 $ 1,600
Cell Phone
0001-1015-3034 Rents & Leases $ 4,859 $ 5,200 $ 5,300
Copier Leases
0001-1015-3035 Operations & Maintenance $ 1,135 $ 1,200 $ 1,300 Copier Usage Fees
0001-1015-3036 Memberships & Subscriptions $ 660 $ 800 $ 1,100

CSMFO/GFOA/CMTA/CMRTA
0001-1015-3037 Travel/Conferences/Meetings $ 5,961 $ 10,000 $ 12,000 CSMFO/CMTA/League of CA Cities Conference & Chapter Meetings Springbrook Activate Conference
0001-1015-3038 Training $ 3,207 $ 2,000 $ 2,000
CSMFO/GFOA Training
Miscellaneous Department Training
0001-1015-4088 Risk Management Charges $ 94,224 $ 130,819 $ 139,301 Total Expenditures $ 1,123,906 $ 1,455,044 $ 1,513,264

City of Atwater
Fiscal Year 2025-26 Budget
22 HUMAN RESOURCES
Overview
Human Resources:

The goal of Human Resources is to successfully operate, maintain, and continually improve the City’s personnel program to deliver the highest quality work product to those the department serves. The Human Resources Department employs industry recognized best practices to attain a high level of operational performance and prioritizes flexibility and responsiveness to adapt to the increasing complexity of the industry landscape. Core Human Resources services include recruitment, retainment of qualified employees in a diverse workforce, and employee onboarding and orientation services; is responsible for; administration of employee benefits, including post-retirement benefits; payroll administration and required reporting; regulatory compliance with employment labor laws and training; policy and procedures development and administration; job classification, compensation and labor market research; organizational and employee professional development; risk management and health and safety programs; administering claims; employee relations, including coordinating and managing labor negotiations with all labor groups; employee assistance programs; management and security of personnel records; administration of employee performance evaluation programs; and assisting other City departments in employment-related activities and workflows.

City of Atwater
Fiscal Year 2025-26 Budget
23 HUMAN RESOURCES
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-1020-1001 Salaries & Wages, Regular $ 329,529 $ 408,861 $ 413,066 Human Resources Director $ 142,201
Human Resources Analyst $ 82,688
Human Resources Analyst $ 78,750
Human Resources Technician I $ 65,829
Human Resources Assistant $ 43,598
0001-1020-1002 Salaries & Wages, Parttime $ - $ -
0001-1020-1003 Leave Accrual Buy-Out $ 12,763 $ 24,572 $ 33,092 0001-1020-1004 Overtime $ 153 $ 3,000 $ 1,000
0001-1020-1008 In-Lieu Of Insurance Benefit $ 14,310 $ 14,400 $ 14,400 0001-1020-1012 Fica/Medicare $ 27,014 $ 34,489 $ 35,309 0001-1020-1013 Retirement $ 160,845 $ 149,894 $ 155,702 0001-1020-1014 Health Insurance $ 16,901 $ 44,982 $ 47,181 0001-1020-1015 Worker's Compensation $ 29,113 $ 33,400 $ 34,060 0001-1020-1024 Additional Duty $ -
0001-1020-2020 Office Supplies $ -
0001-1020-2021 Special Departmental Expense $ -
0001-1020-3030 Professional Services $ -
0001-1020-3031 Communications $ 1,462 $ 1,000 $ 3,000
0001-1020-3034 Rents & Leases $ 937 $ 1,000 $ 1,200
Copier Leases (2)
0001-1020-3035 Operations & Maintenance $ 4 $ 150 $ 100 Copier Usage Fees
0001-1020-3036 Memberships & Subscriptions $ 622 $ 5,500 $ 5,000 CALPELRA- CA Labor Public Employers Labor Relations Assoc.

Liebert Cassidy Whitmore Consortium
Other
0001-1020-3037 Travel/Conferences/Meetings $ 6,159 $ 10,000 $ 10,000 CALPELRA- CA Labor Public Employers Labor Relations Assoc.

Liebert Cassidy Whitmore Consortium
Other
0001-1020-3038 Training $ 495 $ 2,000 $ 2,000
Human Resources Training
0001-1020-4088 Risk Management Charges $ 63,706 $ 86,371 $ 85,265 Total Expenditures $ 664,013 $ 819,619 $ 840,375

City of Atwater
Fiscal Year 2025-26 Budget
24 CITY TREASURER
Overview
The City Treasurer is an elected position. This position is responsible for maintaining the treasury, investment program, and banking services of the City. The treasurer sits as a member of the City’s Audit and Finance Committee along with two council members. The Treasurer is the custodian of the City’s Treasurer Report. Objective of the City Treasurer include:
• To provide an investment program that protects City investments. • Safely and effectively invest surplus funds to minimize risk and maximize yield. • Accurate and secure banking, cash and investment reporting.

AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-1025-1002 Salaries & Wages, Parttime $ 2,340 $ 2,340 $ 2,340 Treasurer $ 2,340
0001-1025-1012 Fica/Medicare $ 179 $ 180 $ 181
0001-1025-1015 Worker's Compensation $ 209 $ 173 $ 173
0001-1025-3036 Memberships & Subscriptions $ - $ 155 $ 155 CA Municipal Treasurers Association
0001-1025-3037 Travel/Conferences/Meetings $ - $ 1,000 $ 300 Total Expenditures $ 2,728 $ 3,848 $ 3,149

City of Atwater
Fiscal Year 2025-26 Budget
25 NON-DEPARTMENTAL
Overview
The Non-Departmental budget unit contains appropriations which have not been specifically assigned or allocated to the operating functions within departments of the City's budget. These include a portion of the City Attorney’s fees, central building maintenance, payments, and other related general purpose budget items.

AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
0001-1050-2020 Office Supplies $ 28,144 $ 45,100 $ 46,000 Citywide Office Supplies
Mail Machines (supplies, postage)
Envelopes/Letterhead/Receipts/Forms
Payroll Checks & AP Checks
W2 and 1099 Forms
0001-1050-2021 Special Departmental Expense $ 24,903 $ 20,300 $ 21,000 Oral Board Expenses
Pre-employment activities
Mail Machine Software License
Other
0001-1050-3030 Professional Services $ 361,965 $ 367,000 $ 367,000 City Attorney Legal Services
0001-1050-3033 Printing & Advertising $ 6,955 $ 13,000 $ 14,000 Legal, Classified Notices, Other
0001-1050-3034 Rents & Leases $ 6,421 $ 9,463 $ 11,000
Copiers
Mail Machines
0001-1050-3035 Operations & Maintenance $ 2,002 $ 1,740 $ 2,200 Copier Usage Fees
0001-1050-3036 Memberships & Subscriptions $ 45,389 $ 51,100 $ - 0001-1050-3099 Miscellaneous $ 11,391 $ 20,000 $ 23,000 Armored Car Service
0001-1050-3102 Electronic Pmt Processing Exp $ 19,597 $ 18,500 $ 20,000 Front Counter Terminals
0001-1050-4041 Equipment Maint. Charges $ 101,446 $ 101,746 $ 100,621 0001-1050-4045 Building Maint. Charges $ 877,143 $ 809,860 $ 771,687 0001-1050-4087 Information Technology Charges $ 709,159 $ 693,601 $ 728,520 0001-1050-4089 Employee Benefits Charges $ 520,893 $ 584,417 $ 648,224 0001-1050-5030 Interest-Interfund Loans $ - $ - $ -
0001-1050-6021 Machinery & Equipment $ - $ - 0
Total Expenditures $ 2,715,408 $ 2,735,827 $ 2,753,252

City of Atwater
Fiscal Year 2025-26 Budget
26 POLICE DEPARTMENT - ADMINISTRATION
Overview
The Police Administration activity provides support for all Police divisions and bureaus and serves as a liaison with both the attorney’s offices and the courts.

This activity provides records management, evidence security and the upkeep and maintenance of the department’s equipment. This unit assures correct, competent, and courteous service to the public. It provides technical and law enforcement information to both the public and the Department. The Administration division insures responsive telecommunications work in the reception and transmission of 911 and radio emergency for law enforcement service calls as well as complaints and inquiries from the public. It is also responsible for the management of the City’s vehicle abatement program, addressing animal control issues, pick-up of animals, issuing citations for animal control violations and the transport of animals to the Merced County Animal Shelter.

Goals of the Administration Division of the Police Department include:
• Public Safety Dispatchers, Police Record Clerks, and Community Service Officers will respond to the citizens of the community in a timely and courteous manner.
• Police Record Clerks will continue to perform professional administrative support work using modern office practices and procedures. • Public Safety Dispatchers will continue to perform responsive telecommunications work in the reception and transmission of 911 telephone and emergency radio service calls, complaints, and inquiries from the public.
• Community Service Officers will assist with inquires made by phone and in person regarding department information, handle the vehicle abatement program within the City of Atwater, handle animal complaints such as excessive barking dogs or loose animals, issuing citations for animal control violations, the pick-up of animals and the transport of animals to the Merced County Animal Control Shelter.
• Code Enforcement Unit will address municipal code violations, blight and other quality of life issues affecting the residents of Atwater. • Community outreach through efforts like APD chaplains and Neighborhood Watch.
• Work with stakeholders to find ways to resolve homeless issues in Atwater.

City of Atwater
Fiscal Year 2025-26 Budget
27 POLICE DEPARTMENT – ADMINISTRATION
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-2020-1001 Salaries & Wages, Regular $ 1,001,684 $ 1,050,800 $ 1,039,056 Police Chief $ 192,400
Police Lieutenant $ 156,597
Executive Assistant $ 51,310
Code Enforcement Manager (90% 2020 / 10% Fd 0009) $ 82,684 Code Enforcement Officer $ 59,020
Public Safety Communications Supervisor $ 70,537
Public Safety Dispatcher $ 63,297
Public Safety Dispatcher $ 60,283
Public Safety Dispatcher $ 58,913
Public Safety Dispatcher $ 54,679
Public Safety Dispatcher $ 52,075
Community Services Officer $ 53,291
Police Clerk II $ 45,052
Police Clerk I $ 38,918
0001-2020-1002 Salaries & Wages, Parttime $ 151
0001-2020-1003 Leave Accrual Buy-Out $ 48,062 $ 68,079 $ 57,502 0001-2020-1004 Overtime $ 12,287 $ 50,000 $ 50,000
0001-2020-1005 Holiday Pay $ 25,624 $ 31,632 $ 36,604
0001-2020-1007 Special Duty $ 747
0001-2020-1008 In-Lieu Of Insurance Benefit $ 15,411 $ 21,600 $ 20,880 0001-2020-1012 Fica/Medicare $ 75,541 $ 88,140 $ 87,848 0001-2020-1013 Retirement $ 490,835 $ 480,866 $ 496,166 0001-2020-1014 Health Insurance $ 194,579 $ 246,676 $ 247,407 0001-2020-1015 Worker's Compensation $ 83,028 $ 90,539 $ 88,850 0001-2020-1024 Additional Duty $ 652 $ -
0001-2020-2020 Office Supplies $ 3,058 $ 3,000 $ 3,000
0001-2020-2021 Special Departmental Expense $ 49,393 $ 25,000 $ 25,000 DA and Citizens portal encumbered in FY 22/23
Community Services Supplies
E ticket equipment
Small equipment Purchases
Miscellaneous supplies (First Aid/Protective gear etc.) Furniture/Equipment Replacement
0001-2020-2024 Uniform & Clothing Expense $ 8,403 $ 10,000 $ 10,000 0001-2020-3029 Towing Fees $ 1,930 $ 3,000 $ 3,000

City of Atwater
Fiscal Year 2025-26 Budget
28 POLICE DEPARTMENT – ADMINISTRATION (cont.)
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-2020-3030 Professional Services $ 187,474 $ 195,000 $ 195,000 Animal Control Services/Sheltering
Callyo Investigation Service
Lexipol Management Services
Net Motion
Credit Checks (Backgrounds)
Fingerprint Fees
Hospital Fees (Injured Prisoners)
Evidence Destruction Expenses
Evidence Tow Fees
Lexis Nexis (Information Company)
Social Media Archive
Cell Phone Analsys Software
Vet Bills
Recruitment/Background expenses
Internal Affairs Investigations
Forensic Services
Range Fees
Sexual Assault Exams
Pace Scheduling Software
0001-2020-3031 Communications $ 60,800 $ 80,000 $ 80,000 Wireless Fees
Radio Repairs and Equipment
CLETS
AT&T
0001-2020-3032 Utilities $ - $ 25,000 $ 25,000
0001-2020-3034 Rents & Leases $ 121,852 $ 185,000 $ 185,000 RIMS Software
911 Dispatch Center Lease
Copier Lease
0001-2020-3035 Operations & Maintenance $ 2,863 $ 3,500 $ 3,500 Copier Usage Fees

City of Atwater
Fiscal Year 2025-26 Budget
29 POLICE DEPARTMENT – ADMINISTRATION (cont.)
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-2020-3036 Memberships & Subscriptions $ 1,975 $ 3,000 $ 3,000 California Association of Chief's
California Peace Officers Association
FBI Law Enforcement Executive Development
International Assoc of Chief's
Merced County Chief's Assoc
California Association of Code Enforcement Officers
Central Sierra Chief's Assoc
Cal LEA Records
Evidence Association
0001-2020-3037 Travel\Conferences\Meetings $ 7,732 $ 7,500 $ 7,500 0001-2020-3038 Training $ 22,826 $ 20,000 $ 20,000
Dispatch
Code Enforcement
Administrative Personnel
0001-2020-3099 Miscellaneous $ - $ -
0001-2020-3102 Electronic Pmt Processing Exp $ 561 $ 700 $ 700 0001-2020-4041 Equipment Maint. Charges $ 243,956 $ 244,408 $ 244,593 0001-2020-4088 Risk Management Charges $ 195,573 $ 257,606 $ 246,833 0001-2020-6021 Machinery & Equipment $ 60,993 $ 10,000 $ 10,000 0001-2020-6031 Improvements Other Than Bldg $ - $ - $ - Total Expenditures $ 2,917,990 $ 3,201,046 $ 3,186,439

City of Atwater
Fiscal Year 2025-26 Budget
30 POLICE DEPARTMENT – FIELD OPERATIONS
Overview
Police Operations creates and maintains security in the community and the department works with the citizens of Atwater to provide the best public safety service possible; to provide twenty-four-hour patrol service for the community respond to all Calls for Service, resolve conflicts, and identify potential problems of a serious nature. Police Operations goals include enforcing state laws and applicable city ordinances in a fair and courteous manner and providing community relations for crime prevention and crime reduction.

Objectives
• Law enforcement officers will respond to emergency situations within an average of less than 3 minutes.
• Maintain quarterly DUI and safety checkpoints to reduce DUI’s along with related accidents.
• A revitalization of the Atwater Police Department’s Reserve Police Officer Program with special emphasis on recruitment and training.
• Fill vacancies and continue to organize the Department to best serve the community.
• Continue to look at technology to assist the department in providing service to the community.
• Find funding to expand and improve the aging and undersized Police Facility. • Continue to work to decrease gang activity within the City. • Work with Community Partners to find ways to mitigate homeless issues in Atwater.

City of Atwater
Fiscal Year 2025-26 Budget
31 POLICE – FIELD OPERATIONS
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-2021-1001 Salaries & Wages, Regular $ 1,112,788 $ 1,211,169 1,278,183 Police Sergeant (Detective) $ 130,932
Police Officer (Detective) $ 91,982
Police Officer $ 90,482
Police Officer $ 96,815
Police Officer $ 96,506
Police Officer $ 94,244
Police Officer $ 90,482
Police Officer $ 86,173
Police Officer $ 87,673
Police Officer $ 88,327
Police Officer $ 86,173
Police Officer $ 78,162
Police Officer $ 82,070
Police Officer $ 78,162
0001-2021-1002 Salaries & Wages, Parttime $ - $ -
0001-2021-1003 Leave Accrual Buy-Out $ 45,485 $ 45,588 47,734 0001-2021-1004 Overtime $ 253,685 $ 200,000 200,000
0001-2021-1005 Holiday Pay $ 79,865 $ 95,736 100,242
0001-2021-1006 Stand By Pay $ 6,948 $ 18,200 9,100
0001-2021-1007 Special Duty $ 17,650 $ 19,660 19,524
0001-2021-1008 In-Lieu Of Insurance Benefit $ 21,000 $ 21,600 14,400 0001-2021-1012 Fica/Medicare $ 112,679 $ 120,414 125,290 0001-2021-1013 Retirement $ 647,654 $ 766,143 859,901
0001-2021-1014 Health Insurance $ 138,925 $ 188,908 194,328 0001-2021-1015 Worker's Compensation $ 91,181 $ 119,421 123,174 0001-2021-1024 Additional Duty $ 406 $ -
0001-2021-2020 Office Supplies $ 2,326 $ 3,000 3,000
Patrol Room Supplies
0001-2021-2021 Special Departmental Expense $ 60,194 $ 45,000 45,000 Broken Equipment Replacement
Explorer Post Funding
Ammunition
Bloodborne Pathogens Protective Equip
Crime Scene Supplies
Weapons Cleaning Equipment
Flares
Gun supplies
Interview Room Equipment
Truleo Service
0001-2021-2024 Uniform & Clothing Expense $ 30,440 $ 50,000 50,000 Uniform Cleaning, Replacement & Repair
0001-2021-3030 Professional Services $ 2,040 $ 1,000 1,000 Other Professional Servies

City of Atwater
Fiscal Year 2025-26 Budget
32 POLICE – FIELD OPERATIONS (cont.)
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-2021-3031 Communications $ 28,836 $ 26,000 26,000
Air Cards & Cell Phones
Portable Radio Equipment
0001-2021-3034 Rents & Leases $ 36,800 $ 110,000 121,427 Axon In Car Video
Axon Body Camera Program
0001-2021-3036 Memberships & Subscriptions $ - $ - -
0001-2021-3037 Travel/Conferences/Meetings $ 252 $ 1,000 1,000 0001-2021-3038 Training $ 34,038 $ 35,000 35,000
Continuation of Enhanced Training Prog (PD Strategic Plan Goal) 0001-2021-3099 Miscellaneous $ - $ - -
0001-2021-4041 Equipment Maint. Charges $ -
0001-2021-4088 Risk Management Charges $ 372,309 $ 538,227 345,316 0001-2021-6021 Machinery & Equipment $ - $ -
0001-2021-6031 Improvements Other Than Bldg
Total Expenditures $ 3,095,501 $ 3,616,066 3,599,619

City of Atwater
Fiscal Year 2025-26 Budget
33 FIRE
Overview
The Atwater Fire Department is committed to the preservation of life, property, and the environment, and to assist citizens within the community of Atwater with the highestlevel emergency medical service/ response and fire protection. The Atwater Fire Department is customer service oriented — “We care and will be there when called upon.” CAL FIRE will provide services to the City and associated Fire District to fulfill the operational policies and direction of the City Council and District Board. The provision of these services will be through a contractual agreement and CAL FIRE will manage that service delivery within the budget and applicable policies approved by the Atwater City Council/Board of Directors and CAL FIRE policies. Budgeted funds are expended directly by the City and Fire District or by CAL FIRE, and CAL FIRE is reimbursed for their actual direct and in direct expenses for those services which are associated with the contract.

The Fire Department Administration will continue to provide the utmost level of life safety protection for the community, recognizing that Public Safety is of the highest importance to the City Council. The Fire Administration will evaluate the efficiency and effectiveness of the Department by comparing response times, training hours and seasonal project achievements. The Atwater Fire Department will continue to train reserve firefighters to assure that each member of the Department maintains a high level of proficiency in serving the community.

Objectives
• Fire personnel will respond to emergency situations within an average of less than 7 minutes 90% of the time.
• Provide Public Education to local schools addressing fire safety and injury prevention.
• Manage the Prevention Inspection Program.
• Complete semi-annual fire hydrant flow testing and flushing. • Recruit and maintain an active reserve fire fighter program. • Reduce fire loss by quick response, direct interior fire attack and salvage operations.
• Provide annual inspection service to businesses

City of Atwater
Fiscal Year 2025-26 Budget
34 FIRE
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-2030-2020 Office Supplies $ 920 $ 1,000 1,000
Misc Office Supplies 400
Printed Supplies 350
Pencils, Pens, Note Pads 250
0001-2030-2021 Special Departmental Expense $ 48,266 $ 56,500 61,500 Tools, Equipment and PPE 13,000
Medical supplies 7,500
Sanitary Supplies 4,000
Prevention Supplies 3,500
Furniture Replacement 5,000
Station Supplies and Maintenance 25,000
SCBA repair & maint. 3,500
0001-2030-2023 Small Tools $ - $ - -
0001-2030-2024 Uniform & Clothing Expense $ - $ 1,000 1,000 Reserve Uniform T-shirts 600
Reserve Uniform Sweatshirts 400
0001-2030-2025 Fire Marshal Supplies $ 1,744 $ 3,000 3,000 Fire Inspection Forms 1,500
Fire Marshal Office Supplies 1,500
0001-2030-3030 Professional Services $ 2,924,980 $ 2,779,324 3,244,015 Merced County Cost-Sharing Agreement: Mechanic 65,000
CAL FIRE Agreement 3,173,515
Weed Abatement Services 2,000
Streamline Fire Inspection Program 3,500
0001-2030-3031 Communications $ 8,417 $ 7,200 8,000
Atwater Comms (iPads) 3,500
Pager/Radio Maintenance and Replacement 3,000
Batteries 1,500
0001-2030-3032 Utilities $ 39,744 $ 54,500 61,000
PG&E and MID 61,000
0001-2030-3034 Rents & Leases $ 3,939 $ 5,000 5,000
Station 41 & 42 Copier Leases 5,000
0001-2030-3035 Operations & Maintenance $ 192 $ 1,000 1,000 Copy Machine Usage 1,000
0001-2030-3038 Training $ 421 $ 2,000 2,000
Fire Education Courses 2,000
0001-2030-3039 State Emergency Strike Team $ - $ - -
0001-2030-3063 Reserve Fire Fighter Program $ - $ - -
0001-2030-4041 Equipment Maint. Charges $ 227,292 $ 227,899 226,082 0001-2030-4088 Risk Management Charges $ - -
0001-2030-6021 Machinery & Equipment $ - $ - 634,000 Type I Payoff 0001-2030-6031 Improvements Other Than Bldg $ - 125,000 Total Expenditures $ 3,255,915 $ 3,138,423 4,372,597

City of Atwater
Fiscal Year 2025-26 Budget
35 COMMUNITY DEVELOPMENT
Overview
The Community Development Department includes the Engineering, Planning, Building, Economic Development, and Housing Divisions.

The Engineering Division plans, organizes, and performs a variety of professional level engineering and inspection services such as preparing, coordinating, and managing capital improvement projects. Engineering recommends improvements and replacement of public facilities, provides technical support to Public Works and other departments, checks the plans for subdivisions and civil improvements, and inspects the improvements before they are accepted by the City. Engineering plays an important role in the review and approval of improvement plans, final maps, parcel maps and lot line adjustments. It also assists in annual oversight of assessment districts such as the lighting, storm drainage, and landscape maintenance districts.

The Planning Division has four principal responsibilities:

1. Prepare, maintain, and implement the City’s General Plan, Specific Plans, Master Plans, and other types of plans as needed.

2. Conduct environmental reviews of public and private projects on the California Environmental Quality Act (CEQA) and National Environmental Policy Act (NEPA).

3. Administer the City’s Zoning and Subdivision Ordinances including the review of annexations, land use, development, and subdivision projects for compliance with applicable policies, regulations, and standards.

4. Administer the Regional Housing Needs Assessment (RHNA) and provide periodic updates to the Housing Element.

The Planning Division provides professional planning services and support to the Planning Commission and City of Council. It also provides information on zoning and other development issues to the public.

The Building Division provides plan reviews, issues building permits, and performs field inspections to ensure a safe and healthy environment and compliance with local ordinances and state regulations. This division works with the Fire Department – CAL Fire and the Merced County Environmental Health Department regarding hazardous and unsafe buildings and structures. It also responds to complaints about substandard and dangerous buildings. This division also reviews requests for business licenses, and in some instances inspects the buildings to determine code compliance.

The Community Development fees are based on the adopted fee schedule and are charged at the time an application is filed with the City. The fee schedule sets forth those applications for which a deposit is required and those for which a flat fee is imposed.

Deposits are required for applications that are difficult to estimate actual processing costs.

For these projects, the applicant must pay all costs incurred by the City in processing the applications and may result in either additional charges or a refund to the applicant.

City of Atwater
Fiscal Year 2025-26 Budget
36 COMMUNITY DEVELOPMENT
Overview (cont.)
This approach allows the City to ensure appropriate cost recovery for more complex projects while maintaining a simple fee system for routine applications that have easily estimated costs.

The Economic Development and Special Projects Division seeks to assist the city and other departments on key strategic opportunities, including marketing and developing information for the City which helps persuade new investments, and provides for general support in the implementation of grant opportunities.

The Housing Division provides vision and strategic leadership for the City’s housing programs and is responsible for identifying affordable housing development opportunities. The division is also responsible for federal grant and contract administration, delivery of housing programs and services, and implementation of the City’s guidelines and procedures. The Division continues to manage its Redevelopment Agency (RDA) assets including land and cash available for development, loans for firsttime homebuyers, and other affordable development projects.

COMMUNITY DEVELOPMENT
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-4000-1001 Salaries & Wages, Regular $ 763,200 $ 868,551 903,195 Community Development Director $ 142,441
Chief Building Official/Fire Code Official $ 132,498
City Engineer $ 124,396
Civil Engineering Assistant $ 77,109
Senior Planner $ 89,499
Planning Technician $ 54,896
Executive Assistant $ 52,301
Project Accountant/Successor Agency Assistant $ 73,635
Administrative Assistant I $ 38,159
Building Permit Technician II $ 63,162
Building Permit Technician I $ 55,099
0001-4000-1002 Salaries & Wages, Parttime $ - $ - $ -
0001-4000-1003 Leave Accrual Buy-Out $ 18,381 $ 35,442 $ 50,232 0001-4000-1004 Overtime $ 628 $ 3,000 $ 3,000
0001-4000-1008 In-Lieu Of Insurance Benefit $ 8,720 $ 7,200 0001-4000-1012 Fica/Medicare $ 58,045 $ 66,563 $ 73,167 0001-4000-1013 Retirement $ 258,563 $ 314,371 $ 330,573 0001-4000-1014 Health Insurance $ 86,546 $ 113,611 $ 169,263 0001-4000-1015 Worker's Compensation $ 63,635 $ 67,727 $ 70,577 0001-4000-1024 Additional Duty $ - $ -

City of Atwater
Fiscal Year 2025-26 Budget
37 COMMUNITY DEVELOPMENT (cont.)
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-4000-2020 Office Supplies $ 3,069 $ 3,200 $ 2,500
Miscellaneous $ 1,700
Business Cards $ 500
FedEx Overnight Postage $ 300
0001-4000-2021 Special Departmental Expense $ 64,632 $ 67,000 $ 38,500 Code Books $ 2,500
Software-Cloud Permit $ 33,000
Miscellaneous $ 3,000
0001-4000-2023 Small Tools $ - $ 300 $ 300
0001-4000-2024 Uniform & Clothing Expense $ 98 $ 250 $ 250 0001-4000-3030 Professional Services $ 419,529 $ 520,000 $ 435,000 Contracted Services Planning/Building $ 300,000
AB1600 Report 10,000
Civil Engineering & Design Services 100,000
MuniServices Business License Processing 25,000
0001-4000-3031 Communications $ 2,177 $ 3,000 $ 3,000
Wireless Fees
0001-4000-3033 Printing & Advertising $ 233 $ 2,500 $ 2,000 0001-4000-3034 Rents & Leases $ 6,615 $ 7,000 $ 7,000
Copier Lease
0001-4000-3035 Operations & Maintenance $ 4,438 $ 6,100 $ 6,000 Copier Usage Fees
0001-4000-3036 Memberships & Subscriptions $ 3,530 $ 7,915 $ 1,895 CALBO (Building Officials Org) $ 350
ICC (International Code Council) $ 295
YICC (Yosemite Chapter ICC) $ 75
Environmental System Research Institute
ICSC $ 175
APA $ 1,000
0001-4000-3037 Travel/Conferences/Meetings $ 513 $ 5,000 $ 5,300 CALBO Hotel, Parking and Travel $ 4,800
Engineering, Planning and Admin Misc. Travel $ 500
0001-4000-3038 Training $ 145 $ 7,700 $ 7,750
CALBO (Building Officials Org) $ 750
Commissioner/CDD Training $ 7,000
0001-4000-3097 Plan Check Fees $ 70,419 $ 101,000 $ 65,000 Contracted Plan Checks
0001-4000-3100 Inspection Fees $ 57,736 $ 85,000 $ 65,000 Backup Inspectors
0001-4000-3102 Electronic Pmt Processing Exp $ 4,537 $ 5,000 $ 5,500 0001-4000-4088 Risk Management Charges $ 134,659 $ 178,706 $ 185,912 0001-4000-6021 Machinery & Equipment $ 90,162 $ - $ -
0001-4000-6031 Improvements Other Than Bldg $ - $ -
Total Expenditures $ 2,120,210 $ 2,476,136 $ 2,430,914

City of Atwater
Fiscal Year 2025-26 Budget
38 COMMUNITY DEVELOPMENT –

CANNABIS
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-4003-2021 Special Departmental Expense $ - $ 1,000 $ 500 Miscellaneous Supplies
0001-4003-3030 Professional Services $ 19,839 $ 30,000 $ 40,000 Attorney Legal Services $ 15,000
Monitoring & Compliance Services $ 15,000
Miscellaneous $ 10,000
0001-4003-3033 Printing & Advertising $ - $ - $ 250
0001-4003-3037 Travel/Conferences/Meetings $ - $ - $ 250 Total Expenditures $ 19,839 $ 31,000 $ 41,000

City of Atwater
Fiscal Year 2025-26 Budget
39 RECREATION DEPARTMENT
Overview
The mission of the Recreation Department is to enhance the quality of life in Atwater by providing great experiences through recreational programs. Atwater strives to accomplish this by providing exceptional customer service and offering a variety of recreational programs, services, and recreational facilities for the community. The Recreation Department continues to deliver the level of standard our community deserves and has come to expect.

The Recreation Department is responsible for the planning and supervision of all Citysponsored recreation classes, recreational programs, as well as youth and adult sports programs.

Facilities operated, staffed, scheduled, and maintained by the Recreation Department include the Castle Youth Center, as well as City-owned sports fields.

City of Atwater
Fiscal Year 2025-26 Budget
40 RECREATION
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-6060-1001 Salaries & Wages, Regular $ 90,216 $ 116,707 $ 122,483 Recreation Supervisor $ 70,166
Recreation Coordinator $ 52,317
0001-6060-1002 Salaries & Wages, Parttime $ 83,896 $ 122,881 $ 79,200 Seasonal Recreation Leaders (5)
0001-6060-1003 Leave Accrual Buy-Out $ 1,106 $ - $ -
0001-6060-1004 Overtime $ 66 $ 250 $ 300
0001-6060-1007 Special Duty $ -
0001-6060-1008 In-Lieu Of Insurance Benefit $ 5,310 $ 7,200 $ 7,200 0001-6060-1012 Fica/Medicare $ 13,579 $ 18,898 $ 16,002 0001-6060-1013 Retirement $ 76,348 $ 37,802 $ 40,375
0001-6060-1014 Health Insurance $ 6,256 $ 9,498 $ 10,321 0001-6060-1015 Worker's Compensation $ 14,287 $ 18,302 $ 15,436 0001-6060-1024 Additional Duty $ - $ - $ -
0001-6060-2020 Office Supplies $ - $ - $ -
0001-6060-2021 Special Departmental Expense $ 130 $ 600 $ 450 0001-6060-2023 Small Tools $ 200 $ 100
0001-6060-2024 Uniform & Clothing Expense $ 357 $ 800 $ 500 0001-6060-2041 Swim Lessons/Aquatics $ -
0001-6060-2042 Drop In $ - $ 500
0001-6060-2044 Youth Indoor Soccer $ 844 $ 6,380 $ 2,000 Indoor Soccer Balls
Participant Shirts
Awards
Professional Services - Sports Officials
Indoor Soccer Equipment
0001-6060-2045 Youth Basketball $ 11,716 $ 21,920 $ 18,000 Miscellaneous Supplies/Equipment
Participant Shirts
Awards
Professional Services - Sports Officials
0001-6060-2046 Youth Flag Football $ 4,932 $ 12,980 $ 5,500 Participant Shirts
Awards
Miscellaneous Supplies
Professional Services - Sports Officials
0001-6060-2047 Youth Volleyball $ 3,970 $ 5,865 $ 10,000 Participant Shirts
Awards
Professional Services - Sports Officials
0001-6060-2048 Track Meet $ 585 $ 750 $ 600
Starter's Gun Blanks
Awards/Ribbons
Track Meet Equipment

City of Atwater
Fiscal Year 2025-26 Budget
41 RECREATION (cont.)
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-6060-2049 Coed Volleyball $ 7,494 $ 10,000 $ 14,000 Game Volleyballs
Equipment - Pole Padding
Awards/T-shirt's
Professional Services - Sports Officials
0001-6060-2050 Men's Summer Softball $ 4,427 $ 8,790 $ 7,000 Softballs
Miscellaneous Supplies
Awards/T-shirts
Professional Services - Sports Officials
0001-6060-2051 Coed Fall Softball $ 4,707 $ 9,290 $ 5,000 11" Softballs
12" Incrediballs
Awards/T-shirts
Professional Services - Sports Officials
0001-6060-2052 Men's Fall Softball $ 7,572 $ 11,370 $ 6,000 11" Softballs
Dolomark Chalk
Awards/T-shirts
Professional Services - Sports Officials
0001-6060-2053 Men's Winter Basketball $ - $ -
Game Balls
Awards
Professional Services - Sports Officials
0001-6060-2054 Tennis Key $ 570 $ 3,000 $ 1,500
Rekey Tennis Door Lock
Copies of Do Not Duplicate Keys
Miscellaneous Supplies -Stencil and Paint
Replace Wind Screens
Lighting
0001-6060-2055 Men's Volleyball $ - $ - $ 5,000
0001-6060-2056 Men's Summer Basketball $ - $ - $ -
Game Balls
Awards
Professional Services - Sports Officials
0001-6060-2058 Misc Youth Programs $ - $ - $ 500
Misc Youth Programs
Summer Youth Classes
0001-6060-2059 Women's Volleyball $ - $ 5,000
0001-6060-2062 Special Events $ - $ -
0001-6060-2063 Coed Summer Softball $ 4,353 $ 9,290 $ 7,000 11" Softballs
12" Incrediballs
Awards/T-shirts
Professional Services - Sports Officials

City of Atwater
Fiscal Year 2025-26 Budget
42 RECREATION (cont.)
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-6060-2064 Contracted Recreation Classes $ - $ -
0001-6060-2065 Coed Spring Softball $ - $ -
0001-6060-2066 Men's Spring Softball $ - $ -
0001-6060-2067 Field Rentals $ - $ 500
0001-6060-2068 Community Center Expense $ 43 $ 500 $ 2,000 0001-6060-2074 Castle Youth Center Expense $ - $ 500 $ 500 0001-6060-2078 Various Recreation Classes $ 1,820 $ 4,576 $ 5,000 0001-6060-2080 Vendor Fair $ - $ -
0001-6060-2094 Miss Atwater $ - $ -
0001-6060-3030 Professional Services $ 10,677 $ 14,597 $ 15,000 Civic Rec
0001-6060-3031 Communications $ 1,352 $ 1,020 $ 1,500
Cell Phone
0001-6060-3032 Utilities $ 78,632 $ 86,000 $ 85,000
0001-6060-3033 Printing & Advertising $ - $ 200
0001-6060-3034 Rents & Leases $ 3,355 $ 3,500 $ 2,500
Copier Lease
0001-6060-3035 Operations & Maintenance $ 1,658 $ 2,200 $ 1,000 Copier Usage Fees
0001-6060-3036 Memberships & Subscriptions $ 700 $ 1,020 $ 900 CPRS Memberships
0001-6060-3037 Travel/Conferences/Meetings $ 3,080 $ 3,800 $ 4,000 CPRS Conferences/Meetings
0001-6060-3038 Training $ - $ 1,500 $ 1,500
CPRS Training
0001-6060-3102 Electronic Pmt Processing Exp $ 7,199 $ 7,400 $ 8,000 Web Payment
0001-6060-4088 Risk Management Charges $ 32,559 $ 40,128 $ 33,849 0001-6060-6021 Machinery & Equipment $ - $ -
0001-6060-6027 Buildings $ -
0001-6060-6031 Improvements Other Than Bldg $ - $ -
Total Expenditures $ 484,922 $ 604,514 $ 541,416

City of Atwater
Fiscal Year 2025-26 Budget
43 COMMUNITY EVENTS
Overview
Community events functions are spread among other relevant city departments. The City remains committed to supporting programs and events that enrich the quality of life in Atwater, even as staffing responsibilities have transitioned. Community events duties are now shared among various City departments to ensure continuity of services.

The City continues to offer a range of community-focused activities such as kids and adult craft nights, senior social gatherings, Movies in the Park, and the annual Fall Vendor Fair.

These programs are now collaboratively supported through interdepartmental efforts, maximizing available resources while maintaining meaningful community engagement.

The City also remains proud of its annual holiday Toy Drive, a joint effort between Police, and Fire departments, which brings holiday cheer to thousands of local children.

Facility reservations and scheduling for locations such as the Atwater Community Center, Veterans Pavilion and Youth Center, Bloss Mansion Grounds, and the Bloss Library Museum are now managed through coordinated support among City departments. Field rentals and community use of these spaces continue without interruption.

Through innovation and cross-department collaboration, the City of Atwater is committed to maintaining vibrant, inclusive events and community programs.

City of Atwater
Fiscal Year 2025-26 Budget
44 COMMUNITY EVENTS
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
0001-6062-1001 Salaries & Wages, Regular $ 29,914 $ 48,683 0001-6062-1002 Salaries & Wages, Parttime $ 11,855
On-call Intermittent Facility Attendants
0001-6062-1003 Leave Accrual Buy-Out $ 130
0001-6062-1004 Overtime $ 12
0001-6062-1008 In-Lieu Of Insurance Benefit $ - $ -
0001-6062-1012 Fica/Medicare $ 2,983 $ 3,724
0001-6062-1013 Retirement $ 2,474 $ 15,769
0001-6062-1014 Health Insurance $ 6,275 $ 9,498
0001-6062-1015 Worker's Compensation $ 3,399 $ 3,607
0001-6062-2021 Special Departmental Expense $ 1,139 $ 2,000 $ 1,000 0001-6062-2054 Tennis Key $ -
0001-6062-2057 Easter Egg Hunt $ 563 $ 1,400 $ 1,400
0001-6062-2062 Special Events $ 73 $ 1,000 $ 500
0001-6062-2068 Community Center Expense $ -
0001-6062-2074 Castle Youth Center Expense $ -
0001-6062-2078 Various Events & Classes $ 4,730 $ 11,250 $ 5,500 Kids Craft Night
Adult Craft/Events
Senior Social Events
Movies in the Park
Atwater Night Out
Other - Misc Events
0001-6062-2080 Vendor Fair $ - $ 1,000 $ 1,000
0001-6062-2093 4th of July Celebration $ - $ 500
0001-6062-2094 Miss Atwater $ 1,275 $ 2,500
0001-6062-2096 September 11 Remembrance $ - $ 1,000 $ 1,150 0001-6062-2097 Christmas Parade $ 74 $ 250 $ 900
0001-6062-2098 Christmas Toy Drive $ 41 $ 250 $ 250
0001-6062-3031 Communications $ 1,430 $ - $ 1,600
Cell Phone
0001-6062-4088 Risk Management Charges $ 3,135 $ 9,838 $ - Total Expenditures $ 69,502 $ 112,269 $ 13,300

City of Atwater
Fiscal Year 2025-26 Budget
45 PUBLIC WORKS – PARKS OPERATIONS
Overview
The Parks Operations Division provides general park and recreational facility maintenance and related operational support services. The mission of the Parks Operations Division is to provide a park and recreational facility environment that is conducive to a healthy, clean, safe, and pleasurable experience that offers visitors opportunities for a secure place to recreate and to improve their physical and mental wellbeing, resulting in the enhancement of their quality of life.

The Division maintains and operates 17 developed park sites, totaling approximately 80 acres, 12 acres of landscape area adjacent to roadways and neighborhoods, one community center, one youth center, the Bloss Home Museum and grounds, three covered picnic shelters, two tennis courts, three outdoor basketball courts, the Atwater Skate Park, nine athletic fields and eight play equipment structures.

City of Atwater
Fiscal Year 2025-26 Budget
46 PUBLIC WORKS – PARKS OPERATIONS
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-6061-1001 Salaries & Wages, Regular $ 165,069 $ 173,704 $ 186,948 Parks Maintenance Worker I $ 49,045
Parks Maintenance Worker I $ 46,709
Parks Maintenance Worker I $ 46,709
Parks Maintenance Worker I $ 44,485
0001-6061-1002 Salaries & Wages, Parttime $ 26,437 $ 33,280 $ 18,623 0001-6061-1003 Leave Accrual Buy-Out $ 458 $ -
0001-6061-1004 Overtime $ 15,811 $ 30,000 $ 30,000
0001-6061-1006 Stand By Pay $ -
0001-6061-1007 Special Duty $ -
0001-6061-1008 In-Lieu Of Insurance Benefit $ 4,800 $ 7,200 $ 4,800 0001-6061-1012 Fica/Medicare $ 15,943 $ 18,680 $ 18,388 0001-6061-1013 Retirement $ 76,163 $ 56,263 $ 61,624
0001-6061-1014 Health Insurance $ 22,197 $ 28,493 $ 30,963 0001-6061-1015 Worker's Compensation $ 15,800 $ 18,090 $ 17,738 0001-6061-1024 Additional Duty $ - $ -
0001-6061-2020 Office Supplies $ - $ 200
0001-6061-2021 Special Departmental Expense $ 72,933 $ 55,000 $ 57,750 Parts for Irrigation Repairs $ 17,850
Parts to Repair Push Mowers, Edgers & String Trimmers $ 15,750 Flags $ 525
Concrete $ 2,625
Fertilizer for all Parks $ 15,750
Padlocks $ 1,050
Herbicides & Rodent Control $ 4,200
0001-6061-2023 Small Tools $ 253 $ 5,000 $ 5,000
0001-6061-2024 Uniform & Clothing Expense $ 3,322 $ 6,000 $ 6,000 0001-6061-3001 City Administration Fees - Salary Alloc. $ 160,584 $ 161,092 $ 166,478 0001-6061-3030 Professional Services $ 47,353 $ 45,000 $ 47,250 Graffiti Removal $ 26,250
Fence & Gate Repairs $ 8,400
Tree Removal $ 12,600
Misc. Electrical Repairs
0001-6061-3031 Communications $ 1,054 $ 2,500 $ 2,500
0001-6061-3034 Rents & Leases $ - $ 1,500 $ 1,500
Cement Trailer $ 1,000
Portable Fencing 500
0001-6061-3035 Operations & Maintenance $ - $ -
0001-6061-3036 Memberships & Subscriptions $ - $ -
0001-6061-3038 Training $ - $ 500 $ 1,575
Safety Training 1,575
0001-6061-3055 Maint. Buildings & Grounds $ 13,351 $ 33,500 $ 35,175 Replace Ballfield Light Bulbs & Ballasts 1,575
Maint. For Splash Pad 15,750
Restroom Repair Parts 2,100
Repair/Replace Park Signs 2,100
BBQ Repair/Replacement 3,150
Parts to Repair Benches/Tables 2,100
Recreational Facilities Repair & Maintenance 8,400
0001-6061-4088 Risk Management Charges $ 34,081 $ 44,264 $ 42,886 0001-6061-6021 Machinery & Equipment $ 11,597 $ 53,000 $ 50,000 New Mower $ 50,000
0001-6061-6031 Improvements Other Than Bldg $ - $ - $ - Total Expenditures $ 687,206 $ 773,266 $ 785,198

City of Atwater
Fiscal Year 2025-26 Budget
47 Miscellaneous:

AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0001-9095-9057 Trn To Gas Tax/Street Improv $ 481,500 $ 526,575 $ 512,728 0001-9095-9066 Transfer To Local Trans Fund $ -
0001-9095-9069 Transf To Maint District Funds $ 85,692 $ 141,065 $ 145,000 General Benefit Contribution to Maint Districts
Maintenance Districts (Shortfall)
0001-9095-XXXX Transfer to Fund 5050 Public Safety CFD $ 160,821 0001-9095-9084 Trn To Employee Benefits Fund $ 200,000 $ 100,000 $ 100,000 Reserve for OPEB Obligations 50,000
Reserve for Pension Obligations 50,000
0001-9095-9086 Transf To Gen Plan Update Fund $ - $ -
0001-9095-9089 Trnsf To General Fund Cap $ - $ -
0001-9095-9095 Transfer To AVA Fund $ -
0001-9095-9104 Transf to CDBG/STBG Grant Fund $ -
0001-9095-9111 Transf To ISF Equip/BldgReplac $ 100,000 $ 100,000 $ 100,000 Total Expenditures $ 867,192 $ 867,640 $ 1,018,549

48 Other Funds
Revenues and
Expenditures

City of Atwater
Fiscal Year 2025-26 Budget

GENERAL FUND CAPITAL PROJECTS
Overview
This fund was developed to provide funding for long-term General Fund capital replacement and infrastructure associated with discretionary projects that have no dedicated funding source.

It will also be used for one-time projects that will improve or enhance General Fund operations and consequently reduce or avoid future operating costs. The source of financing for this fund will be revenues from one-time resources or on-going revenues received above the general operating revenues.

Objectives
• Set-aside funding for long-term capital needs
• Promote funding for Capital infrastructure replacement • Promote operations that encourage productive and innovative solutions that benefit the Community
• Provide funding for equipment replacement
• Provide funding for innovative projects and studies
• Provide funding for delivering effective and efficient services that stress continuous improvement and result in excellence in customer service.

City of Atwater
Fiscal Year 2025-26 Budget
50 GENERAL FUND CAPITAL PROJECTS
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
0003-0000-3168 CMAQ Gt-TrafficSignalSynchrztn
0003-0000-3187 HSIP-Highway Safety Imp Prg Gt
0003-0000-3188 CMAQ-Phase II Ped Imp Proj
0003-0000-3193 CMAQ-Mitchell Schools Ped Prj
0003-0000-3196 CMAQ-Phase 1 Ped Imp Proj DT $ 577,702
0003-0000-3197 CMAQ-Phase 2 Ped Imp Proj DT $ 30,446 $ 2,016,193 $ 1,079,237 0003-0000-3198 CMAQ-Phase 3 Ped Imp Proj DT $ 33,293 $ 18,665 0003-0000-3199 CMAQ-Phase 4 Ped Imp Proj DT $ 85,005 $ 74,422 - 0003-0000-3200 CMAQ-City Wide Signal Synch $ 87,747 $ 1,195,857 $ 1,020,653 0003-0000-XXXX CMAQ-Electric Street Sweeper $ 499,000
0003-0000-6001 Interest Earned $ -
0003-0000-8001 Trn Fr General Fund $ -
Total Revenues $ 814,193 $ 3,305,137 $ 2,598,890
0003-1080-L001 Traffic Signal Synchronization
0003-1080-N001 HSIP-Highway Safety Imp Prg Gt
0003-1080-P001 Phase II Ped Imp Proj (CMAQ)
0003-1080-R003 Mitchell Schools Ped Prj-CMAQ
0003-1080-U004 Phase 1 Ped Imp Proj Downtown $ 251,012
0003-1080-U005 Phase 2 Ped Imp Proj Downtown $ 58,929 $ 2,016,193 $ 1,079,237 0003-1080-U006 Phase 3 Ped Imp Proj Downtown $ 22,373 $ 18,665 0003-1080-U007 City Bldg - Civic Center #1
0003-1080-U008 Police Dept Remodel/Rehab
0003-1080-V001 City Bldg - Civic Center #2
0003-1080-V003 Ace Train Platform
0003-1080-V014 City Hall Barrier Removal
0003-1080-V015 Phase 4 Ped Imp Proj Downtown $ 36,820 $ 74,422 0003-1080-X001 Ralston Park Restrooms $ - $ -
0003-1080-X002 Veteran's Park Amenity/Parking Expansion $ - $ - Parking Expansion
Park Amenity
0003-1080-X003 Splash Pad Seated Shading Area $ -
0003-1080-X004 Tennis Court Resurface $ -
0003-1080-X013 City Wide Traffic Signal Synch $ 86,670 $ 1,195,857 $ 1,020,653 0003-1080-XXXX Electric Street Sweeper $ 499,000
Total Expenditures $ 455,804 $ 3,305,137 $ 2,598,890

City of Atwater
Fiscal Year 2025-26 Budget
51 PUBLIC SAFETY TRANSACTIONS AND USE TAX FUND
Overview
The Public Safety Transactions and Use Tax Fund was established to improve the City’s ability to monitor and maintain the revenue and expenditure of Public Safety Transactions and Use Tax. Measure B was approved by the voters in November 2022 and provides a 1 percent sales tax surcharge with the revenue generated to be used to enhance public safety services. The Public Safety Transactions and Use Tax becomes effective on July 1, 2023.

Objectives
• Continue to develop and execute the Public Safety Transactions and Use Tax Expenditure Plan as required by ordinance. The purpose of the Public Safety Transactions and Use Tax Expenditure Plan is for the administration and expenditure of the tax purposes. The Plan identifies projects necessary to operate, and/or maintain police and fire protection equipment or apparatus, salaries and benefits and other safety protection service expenses as deemed necessary by the City Council for the benefit of the residents of the City. The plan may be amended from time to time by a majority vote of the City Council so long as the funds are utilized for public safety, police, and fire protection services. • Fill vacancies and continue to organize both public safety department to best serve the community.
• Continue to look at technology to assist the department in providing service to the community.
• Continue the timely replacement of police and fire equipment. • Find funding to expand and improve the aging and undersized Police Facility. • Continue to work to decrease gang activity within the City.

Revenues:

AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
0004-0000-1031 Sales & Use Tax $ 5,711,910 $ 5,114,700 $ 5,274,315 0004-0000-6001 Interest Earned $ 65,934 $ 1,000 $ 15,000 Total Revenues $ 5,777,844 $ 5,115,700 $ 5,289,315

City of Atwater
Fiscal Year 2025-26 Budget
52 PUBLIC SAFETY TRANSACTIONS AND USE TAX FUND
Expenses:

AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0004-1050-3030 Professional Services $ 125,000 $ 150,000 0004-1050-4089 Employee Benefits Charges $ 29,245 $ 26,319 $ 29,798 0004-2020-1001 Salaries & Wages, Regular $ 97,799 $ 59,101 $ 116,054 Public Safety Dispatcher $ 52,075
Public Safety Records Supervisor $ 63,979
0004-2020-1003 Leave Accrual Buy-Out $ 1,146 $ 1,705 $ 3,348 0004-2020-1004 Overtime $ 8,566 $ 5,000
0004-2020-1005 Holiday Pay $ 7,759 $ 4,774 $ 9,374
0004-2020-1006 Stand By Pay $ - $ 5,200 $ 5,200
0004-2020-1008 In-Lieu Of Insurance Benefit $ 7,200 $ 7,200 0004-2020-1012 Fica/Medicare $ 9,266 $ 5,965 $ 10,632
0004-2020-1013 Retirement $ 8,110 $ 19,143 $ 38,255
0004-2020-1014 Health Insurance $ - $ - $ 10,321
0004-2020-1015 Worker's Compensation $ 8,141 $ 5,777 $ 10,255 0004-2020-4088 Risk Management Charges - - $ 24,219
0004-2020-6021 Machinery & Equipment $ 60,162 $ 17,000 $ 10,000 0004-2021-1001 Salaries & Wages, Regular $ 529,570 $ 664,912 $ 690,160 Police Sergeant $ 130,932
Police Sergeant $ 121,296
Police Sergeant $ 110,662
Police Officer $ 95,006
Police Officer $ 78,162
Police Officer $ 78,162
Police Officer $ 75,940
0004-2021-1002 Salaries & Wages, Parttime $ 7,539 $ 27,456 $ 49,660 P.T. Salaries - Reserves (1) $ 7,920
P.T. Salaries - Community Service Officers (2) $ 41,740 0004-2021-1003 Leave Accrual Buy-Out $ 7,805 $ 24,557 $ 25,446 0004-2021-1004 Overtime $ 135,746 $ 80,000 $ 100,000
0004-2021-1005 Holiday Pay $ 35,775 $ 51,569 $ 53,437
0004-2021-1006 Stand By Pay $ 875 $ 5,200 $ 4,200
0004-2021-1007 Special Duty $ 1,071 $ 5,835 $ 4,524
0004-2021-1008 In-Lieu Of Insurance Benefit $ 3,600 $ - $ 7,200 0004-2021-1012 Fica/Medicare $ 52,474 $ 65,754 $ 71,499 0004-2021-1013 Retirement $ 398,118 $ 417,218 $ 464,893 0004-2021-1014 Health Insurance $ 83,607 $ 124,931 $ 102,619 0004-2021-1015 Worker's Compensation $ 42,162 $ 63,679 $ 68,975 0004-2021-1024 Additional Duty $ 1,137 $ - $ -
0004-2021-2024 Uniform & Clothing Expense $ 43,000
0004-2021-3030 Professional Services $ 23,200 $ 40,000 $ 74,000 LPR
DA Citizens Portal
VIPER Merced County Agreement $ 34,000

City of Atwater
Fiscal Year 2025-26 Budget
53 PUBLIC SAFETY TRANSACTIONS AND USE TAX FUND
Expenses (cont.):

AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0004-2021-3031 Communications $ - $ 4,400 $ 4,400
Neighborhood Watch
Cell Phones
0004-2021-3034 Rents & Leases $ 132,452 $ 200,000 $ 200,000 Taser Lease
Police Vehicle Lease -
Radio Lease
Fleet Expansion Lease -
0004-2021-4088 Risk Management Charges $ 1,013 $ - $ 190,863 0004-2021-6021 Machinery & Equipment $ 119,673 $ 100,000 $ 60,000 Vehicle upfitting
0004-2030-1002 Salaries & Wages, Parttime $ 64 $ 5,000 $ 10,000 P.T. SALARIES - (4) Reserve Firefighters Special Pay Only 0004-2030-1012 Fica/Medicare $ 5 $ 765 $ 765
0004-2030-1015 Worker's Compensation $ 7 $ 741 $ 741
0004-2030-2021 Special Departmental Expense $ 23,534 $ 7,500 $ 7,500 0004-2030-3030 Professional Services $ 1,609,754 $ 2,900,000 $ 2,789,000 CAL FIRE Agreement (partial) $ 2,789,000
0004-2030-3031 Communications $ - $ - $ -
0004-2030-3034 Rents & Leases $ 87,917 $ -
0004-2030-3063 Reserve Fire Fighter Program $ 4,626 $ 7,000 $ 7,000 Training Props and Supplies
Annual Recertifications
0004-2030-4088 Risk Management Charges $ 1,013 $ - $ -
0004-2030-6021 Machinery & Equipment $ 544,885 $ 470,000 $ 30,000 Replace rescue equipment $ 30,000
0004-2030-6031 Improvements Other Than Bldg $ 2,065 $ 245,000 Fire Station 41 Bay Doors
Bathroom/ADA/Stations Improvements
Fire Station 41 Gate Repair
Exterior Paint
Total Expenditures $ 4,212,081 $ 5,856,701 $ 5,289,338

City of Atwater
Fiscal Year 2025-26 Budget
54 MEASURE V FUND
Overview
Measure V Fund is established to provide funding for local transportation improvements including fixing potholes and maintaining local roads; reducing traffic congestion on highways and local roads; providing seniors, disabled and veterans with mobility options; improving pedestrian and bike travel; shall the Merced County Transportation Authority enact a 1⁄2 cent sales tax, providing $15 million dollars annually for transportation projects for 30 years, that cannot be taken by the State, with citizens' oversight, and requiring all money to be spent entirely in Merced County.

Objectives
• To provide the best transportation system
Revenues and Expenses:

AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
0007-0000-1031 Sales & Use Tax $ 851,814 $ 800,000 $ 800,000 0007-0000-6001 Interest Earned $ 132,152 $ 1,000 $ 20,000 Total Revenues $ 983,966 $ 801,000 $ 820,000
0007-1080-M007 Fruitland Ave Rd Improvements $ 4,143 $ 2,690,000 $ 1,385,331 0007-1080-P004 Atw Blvd & First St Signal $ - $ - $ -
0007-1080-X013 City Wide Traffic Synch $ 11,229 $ 143,707 $ 152,236 0007-3033-3030 Professional Services $ 100,000
Total Expenditures $ 15,372 $ 2,833,707 $ 1,637,567

City of Atwater
Fiscal Year 2025-26 Budget
55 MEASURE V 20% ALTERNATIVE MODES FUND
Overview
At least twenty percent (20%) of the “Local Projects” funds each jurisdiction receives must be used for Alternative Modes projects. Each jurisdiction may use more than this minimum but not less. The goal of this sub-category of projects is to provide safe alternatives to automobile travel, increase use of alternative modes, and improve air quality and the environment. This sub-category may be used for projects and programs that provide alternatives to single-occupant vehicle use, including but not limited to:
• Sidewalks, crosswalks, safe routes to schools, ADA curb ramps, and other pedestrian projects
• Bicycle projects
• Passenger Rail and railroad crossing safety improvements • Vanpools, carpools or other ridesharing programs or incentives • Roundabouts or other air quality improvements or other alternative modes This sub-category may be used for new projects or programs, for safety improvements, or for maintenance or operation of existing projects or programs. Funds can be used for all phases of project development and implementation.

This sub-category may also be used as an incentive or as matching funds for transportationrelated components of sustainable communities and developments that help increase alternatives to automobiles.

Revenues and Expenses:

AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
0008-0000-1031 Sales & Use Tax $ 212,953 $ 195,000 $ 195,000 0008-0000-6001 Interest Earned $ 21,887 $ 1,000 $ 1,000 Total Revenues $ 234,840 $ 196,000 $ 196,000
0008-1080-N001 HSIP-Highway Safety Imp Prg Gt $ -
0008-1080-P001 Phase II Ped Imp Proj $ -
0008-1080-R002 Active Transportation Plan $ - $ 120,000 0008-1080-R003 Mitchell Schools Ped Prj $ -
0008-1080-U004 Phase 1 Ped Imp Proj Downtown $ 76,688 $ - 0008-1080-U005 Phase 2 Ped Imp Proj Downtown $ 7,635 $ 287,006 $ 391,796 0008-1080-U006 Phase 3 Ped Imp Proj Downtown $ 2,899 $ 7,101 0008-1080-V003 Ace Train Platform $ -
0008-1080-V015 Phase 4 Ped Imp Proj Downtown $ 4,770 $ 9,642 Total Expenditures $ 91,992 $ 423,749 $ 391,796

City of Atwater
Fiscal Year 2025-26 Budget
56 ABANDONED VEHICLE PROGRAM FUND
Overview
The California Vehicle Code Sections 9250.7 and 22710 establishes a service authority for the abatement of abandoned vehicles. The Police Department participates in a abandoned vehicle abatement program established and administered by the Merced County Association of Governments (MCAG). The funds dispersed to the City of Atwater by MCAG are restricted and can only be used to support the abatement of abandoned vehicles within the City of Atwater.

Goals of the Abandoned Vehicle Program of the Police Department include:
• Community Service and Code Enforcement Officers will respond to the citizens of the community in a timely and courteous manner.
• Community Service and Code Enforcement Officers will assist with inquires made by phone and in person regarding handling of the vehicle abatement program within the City of Atwater.
• Community Service and Code Enforcement Officers will investigate and act to mitigate the effects of abandoned vehicles on the quality of life for residents in the City of Atwater.

Revenues and Expenses:

AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
FY 2025-26
Details
0009-2020-3192 Abandoned Vehicle Abatement (AVA) $ 24,807 $ 29,716 $ 30,938 0009-0000-6001 Interest Earned $ 7 $ - $ 20
Total Revenues $ 24,814 $ 29,716 $ 30,958
0009-2020-1001 Salaries & Wages, Regular $ 14,151 $ 14,995 15,108 Code Enforcement Manager (10% Salaries & Benefits) $ 9,187 Community Services Officer (10% Salaries & Benefits) $ 5,921 0009-2020-1003 Leave Accrual Buy-Out $ 518 $ 43 43
0009-2020-1004 Overtime $ 441 $ - 1,000
0009-2020-1008 In-Lieu Of Insurance Benefit $ 489 $ - 720 0009-2020-1012 Fica/Medicare $ 1,118 $ 1,150 1,291
0009-2020-1013 Retirement $ 1,088 $ 4,857 4,980
0009-2020-1014 Health Insurance $ 2,023 $ 2,849 2,064
0009-2020-1015 Worker's Compensation $ 1,169 $ 1,114 1,245 0009-2020-1024 Additional Duty $ 67 $ -
0009-2020-2021 Special Departmental Expense $ - $ -
0009-2020-3031 Communications $ 1,081 $ 1,000 1,000
Cell Phone
0009-2020-4088 Risk Management Charges $ 2,427 $ 3,334 3,073 0009-2020-4089 Employee Benefit Charges $ 444 $ 423 423 Total Expenditures $ 25,016 $ 29,765 30,948

City of Atwater
Fiscal Year 2025-26 Budget
57 MEASURE V – REGIONAL FUNDS
Overview
Measure V Regional Fund is established to provide funding for regional transportation improvements and is part of the Merced County Transportation Authority’s 1⁄2 cent sales tax, providing $15 million dollars annually for transportation projects for 30 years, that cannot be taken by the State, with citizens' oversight, and requiring all money to be spent entirely in Merced County on approved regional transportation improvements.

Objectives
• To provide regional transportation improvements within Merced County.

Revenues and Expenses:

AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
0010-0000-1031 Sales & Use Tax $ - $ -
0010-0000-1068 Bellevue Road Realignment $ - $ 2,379,834 $ 2,150,000 0010-0000-1069 Buhach Widening $ - $ 200,000 $ 200,000
0010-0000-6001 Interest Earned $ - $ - $ -
Total Revenues $ - $ 2,579,834 $ 2,350,000
0010-1080-L005 Winton Way Road Improvements
0010-1080-V017 Bellevue Road Realignment $ 30,171 $ 2,150,000 $ 2,150,000 0010-1080-X016 Buhach Widening $ 200,000 $ 200,000
Total Expenditures $ 30,171 $ 2,350,000 $ 2,350,000

City of Atwater
Fiscal Year 2025-26 Budget
58 ARPA-AMERICAN RESCUE PLAN ACT FUND
Overview
On March 11, 2021, President Biden signed the American Rescue Plan Act (ARPA) of the 2021 Rescue Plan into law. The $1.9 trillion package was intended to combat the COVID-19 pandemic, including public health and economic impacts. The Rescue Plan provides funding for many different relief programs.

The City of Atwater was awarded $7,071,141 and received the funds in two equal tranches. The first tranche was received on July 13, 2021 and the second was received in July 2022.

In accordance with the ARPA Final Rule, the City is spending the remaining ARPA funds for obligations associated with Civic Center 2, and a contract with Willdan to support the City in updating user fees and development impact fees.

City of Atwater
Fiscal Year 2025-26 Budget
59 ARPA-AMERICAN RESCUE PLAN ACT FUND
Expenses:

AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
1010-0000-3137 ARPA-Coronavirus Fscl Recovery $ - $ -
1010-0000-6001 Interest Earned $ 119,953 $ - $ -
Total Revenues $ 119,953 $ - $ -
1010-1050-1009 Premium Pay to Essential Wrkrs $ 123,798 $ - 1010-1050-3030 Professional Services $ 102,625 $ 81,717 1010-1050-3036 Memberships & Subscriptions-Virtual Meetings $ - 1010-1080-M007 Fruitland Ave Phase 3 $ - $ 900,801
1010-1080-U007 City Bldg - Civic Center #1 $ - $ -
1010-1080-U008 Police Dept Remodel/Rehab $ 73,527 $ 33,421 1010-1080-V001 City Bldg - Civic Center #2 $ 905,376 $ 691,095 $ 83,849 1010-1080-V038 Memorial Ball Park Parkng Lot (Cedar & First) $ 67,428 $ - 1010-1080-V039 Osborn Park Renovation $ - $ 38,321
1010-1080-W002 Palm & Bellevue Street & Sidewalk Improvements $ 5,954 1010-1080-X007 First Street Overlay $ 571,642
1010-1080-X015 Suncrest/Fortuna Overlay Proj $ 200,786 $ - 1010-1080-X004 Tennis Court Resurfacing $ 29,300
1010-9095-9050 Trn to General Fund $ 880,743
Total Expenditures $ 1,948,511 $ 2,676,306 $ 165,566