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
AGENDA
Council Chambers
750 Bellevue Road
Atwater, California
October 13, 2025
REGULAR SESSION: (Council Chambers)
CALL TO ORDER: 6:00 PM
INVOCATION:
PLEDGE OF ALLEGIANCE TO THE FLAG:
ROLL CALL: (City Council)
Ambriz ____, Cale ____, Raymond ____, Rochester ____, Nelson _____
City Council Agenda for Meeting of October 13, 2025 Page 2 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.) CEREMONIAL MATTERS:
• Oath of Office - Police Officer
Staff's Recommendation: That City Clerk Kory Billings administer the ceremonial oath of office to the newly appointed Police Officers: Cody May and Miguel Lozano
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:
1. October 13, 2025
Staff's Recommendation: Receive and file reports as listed.
TREASURER’S REPORT:
2. August 31, 2025
Staff's Recommendation: Acceptance of report as listed.
MINUTES: (Audit and Finance)
3. a.) June 23, 2025 — Regular meeting
b.) August 25, 2025 — Regular meeting
Staff's Recommendation: Acceptance of minutes as listed.
MINUTES: (City Council)
4. a.) August 25, 2025 — Regular meeting
b.) September 8, 2025 — Regular meeting
Staff's Recommendation: Approval of minutes as posted.
City Council Agenda for Meeting of October 13, 2025 Page 3 RESOLUTIONS:
5. Approving Fourth Amendment to the Professional Services Agreement to MuniServices, LLC of Centreville, Virginia for Consultant Services for Sales and Use Tax Audit & Report Services (Finance Director Nicholas) Staff's Recommendation: Adoption of Resolution No. 3572-25 approving the Fourth Amendment to the Professional Services Agreement, in a form approved by the City Attorney, to MuniServices, LLC of Centreville, Virginia to comply with state of California Department of Tax and Fee Administration requirements authorizing MuniServices, LLC to examine transactions tax, sales tax and use tax records of the City of Atwater and directs the City Manager, or his designee, to execute the Fourth Amendment on behalf of the City.
6. Acknowledging Receipt of 2025 Annual City of Atwater Fire Inspection SB1205 Compliance Report (CAL FIRE Battalion Chief Carvalho) Staff's Recommendation: Adoption of Resolution No. 3573-25 acknowledging receipt of 2025 annual City of Atwater Fire Inspection Compliance Report as mandated by California Senate Bill 1205.
7. Approving Budget Amendment Amending Fiscal Year 2025-26 Budget Regarding the Purchase of the Electric Street Sweeper (Public Works Director Vinson)
Staff's Recommendation: Adoption of Resolution No. 3574-25 approving Budget Amendment No. 5, which amends the Fiscal Year 2025-26 budget by increasing the appropriation of general ledger account number 5000-1080-Z001 in the amount of $166,973; and award a Purchase Agreement, in a form approved by the City Attorney, to Municipal Maintenance Equipment, Inc. of Sacramento, California, for the Electric Street Sweeper, City Project No. 25-02, Federal Project No. CML-5254 (035), in an amount not to exceed $665,972.80; and Authorize and direct the City Manager, or his designee, to execute the contract on behalf of the City.
OTHER ACTIONABLE ITEMS:
8. Notice of Completion of Olive Ave Overlay (Public Works Director Vinson) Staff's Recommendation: Accept work done under the contract for Olive Avenue Overlay Project, City Project 24-07; and authorize and direct City Manager to sign a Notice of Completion and have it recorded on behalf of the City;
ORDINANCES (WAIVING SECOND READING AND ADOPTION):
9. Adoption of Ordinance No. CS 1073 approving Zoning Ordinance Text Amendment No. 25-09-0100 amending Chapter 17.71 “Conditional Use Permit” of the Atwater Municipal Code (City Manager Hoem) Staff's Recommendation: Waiving the second reading and adopting Ordinance no. CS 1073 approving Zoning Ordinance Text Amendment No. 25-09-0100 amending Chapter 17.71 “Conditional Use Permit” of the Atwater Municipal Code.
City Council Agenda for Meeting of October 13, 2025 Page 4 ***END OF CONSENT CALENDAR***
REPORTS AND PRESENTATIONS FROM STAFF:
10. Receiving and Accepting the City of Atwater's Annual Financial Report and Single Audit Report for the year ended June 30, 2024 and Independent Accountants’ Report on Agreed-Upon Procedures Applied to Appropriations Limit Schedule for the year ended June 30, 2025 (Finance Director Nicholas)
Staff's Recommendation: Motion to receive and accept the City of Atwater's Annual Financial Report and Single Audit Report for the year ended June 30, 2024 and the Independent Accountants’ Report on Agreed-Upon Procedures Applied to Appropriations Limit Schedule for the year ended June 30, 2025.
11. Fire Department Quarterly Update (CAL Fire Battalion Chief Randol)
12. Police Department Quarterly Update (Police Chief McEachin)
13. Code Enforcement Annual Update (Code Enforcement Manager Garcia) 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:
• City Council Member 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:
14. Update from the City Manager
CLOSED SESSION:
• Conference with Legal Counsel - Anticipated Litigation - Significant exposure to litigation pursuant to Government Code Section 54956.9(d)(2):
Number of cases (1)
City Council Agenda for Meeting of October 13, 2025 Page 5 MAYOR OR CITY ATTORNEY REPORT OUT FROM CLOSED SESSION:
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 during normal business hours at 1160 Fifth Street, Atwater, California.
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, Atwater, California.
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.
LEVINE ACT PUBLIC PARTY/APPLICANT DISCLOSURE OBLIGATIONS:
Applicants, parties, and their agents who have made campaign contributions totaling more than $250 (aggregated) to a Councilmember over the past 12 months, must publicly disclose that fact for the official record of that agenda item. Disclosures must include the amount of the campaign contribution aggregated, and the name(s) of the campaign contributor(s) and Councilmember(s). The disclosure may be made either in writing to the City Clerk prior to the agenda item consideration, or by verbal disclosure at the time of the agenda item consideration.
The foregoing statements do not constitute legal advice, nor a recitation of all legal requirements and obligations of parties/applicants and their agents. Parties and agents are urged to consult with their own legal counsel regarding the requirements of the law.
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Meeting - 6:00 PM
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Meeting - 6:00 PM
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Warrant Summary October 13, 2025
Prepared By: Joseph Murillo, Accounting Technician
Accounts Payable Warrant
10/13/2025 Warrant
Prewrittens (Checks Processed Between Warrants)
Total Accounts Payable Warrants:
Additional Warrants
Date
9/19/2025
9/19/2025
9/19/2025
9/19/2025
9/19/2025
9/19/2025
9/19/2025
9/19/2025
9/29/2025
10/3/2025
10/7/2025
10/7/2025
10/7/2025
10/7/2025
10/7/2025
Description
Aflac
AFSCME District Council 57
Atwater Police Officers Association
CALPERS Employee 457 Plan
EPARS Employee 457 Plan (PNC Bank)
PERS Retirement 8/29/25-9/10/25
State Disbursement - Child Support 9/18/25 Payroll
UNUM Voluntary Life Insurance October 2025 PREMIUMS
Retiree Medical Reimbursement - October 2025
PERS Health - October 2025
AFSCME District Council 57
Atwater Police Officers Association
CALPERS Employee 457 Plan
EPARS Employee 457 Plan (PNC Bank)
PERS Retirement 9/10/24-9/24/25
10/7/2025 State Disbursement - Child Support 10/2/25 Payroll Total Additional Warrants:
Payroll
Date Description
9/18/2025 Net Payroll
9/19/2025 Federal Taxes
9/19/2025 State Taxes
10/2/2025 Net Payroll
10/7/2025 Federal Taxes
10/7/2025 State Taxes
Total Payroll:
Amount
$ 2,425,255.30
$ 406,434.10
$ 2,831,689.40
Amount
$ 193.50
$ 1,088.22
$ 2,808.60
$ 1,602.00
$ 1,888.00
$ 64,163.60
$ 353.64
$ 261.28
$ 53,743.36
$ 127,330.97
$ 1,088.22
$ 2,716.00
$ 1,102.00
$ 1,888.00
$ 63,124.86
$ 238.26
$ 323,590.51
Amount
$ 215,592.39
$ 71,311.03
$ 9,543.42
$ 204,358.13
$ 78,598.77
$ 10,621.05
$ 590,024.79
Grand Total: $ 3,745,304.70
Anna Nicholas, Fina
I~
nce Director
Accounts Payable
Checks for Approval
User:
Printed:
jmurillo
10/9/2025 - 4:29 PM
-A~ater
CommmrityPride City JVid,
7150 Bellevue R.osct n,..iater GA 96J:01
Check Number Check Date Fund Account Name Vendor Name Void Amount 0 09/19/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 432.67 0 09/19/2025 0001 General Fund State Income Tax Withheld PAYROLL TAXES-STATE 9,063.13 0 09/19/2025 0001 General Fund Deferred Compensation CALPERS 1,027.00 0 09/19/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 18,582.54 0 09/19/2025 0001 General Fund Life Insurance Payable FIRST UNUM LIFE INSURANCE COMPANY 130.64 0 09/19/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 17,884.61 0 09/19/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 10,148.49 0 09/19/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 3,009.06 0 09/19/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL I0I.19 0 09/19/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 6,929.45 0 09/19/2025 0001 General Fund Deferred Compensation PNC BANK 430.00 0 09/19/2025 0001 General Fund Aflac Premiums AFLAC PLANS 96.75 0 09/19/2025 0001 General Fund State Income Tax Withheld PAYROLL TAXES-STATE 480.29 0 09/19/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 4,345.96 0 09/19/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 1,145.04 0 09/19/2025 0001 General Fund Pers Benefits PERS-RETIREMENT -0.01 0 09/19/2025 000 I General Fund Fica/Medicare - Employee PAYROLL TAXES-FEDERAL 18,582.54 0 09/19/2025 0001 General Fund Life Insurance Payable FIRST UNUM LIFE INSURANCE COMPANY 130.64 0 09/19/2025 0001 General Fund Fica/Medicare - Employee PAYROLL TAXES-FEDERAL 432.67 0 09/19/2025 0001 General Fund Fica/Medicare - Employee PAYROLL TAXES-FEDERAL 4,345.96 0 09/19/2025 0001 General Fund Aflac Premiums AFLAC PLANS 96.75 0 09/19/2025 0001 General Fund Federal Income Tax Withheld PAYROLL TAXES-FEDERAL 682.98 0 09/19/2025 0001 General Fund Deferred Compensation PNC BANK 1,458.00 0 09/19/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 786.58 0 09/19/2025 0001 General Fund Fica/Medicare - Employee PAYROLL TAXES-FEDERAL I0I.!9 0 09/19/2025 0001 General Fund Federal Income Tax Withheld PAYROLL TAXES-FEDERAL 23,703.33 0 09/19/2025 0001 General Fund Pers Deduction PERS-RETIREMENT 10,408.63 0 09/19/2025 0001 General Fund Deferred Compensation CALPERS 575.00 0 09/19/2025 0001 General Fund Police Union Dues ATWATER POLICE OFFICERS ASSN. 2,808.60 0 09/19/2025 0001 General Fund Pers Deduction PERS-RETIREMENT 2,564.32 0 09/l 9/2025 0001 General Fund Garnishments STATE DISBURSEMENT UNIT 353.64 0 09/19/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 10,423.50 0 09/19/2025 000 I General Fund Pers Deduction PERS-RETIREMENT 863.93 0 09/19/2025 0001 General Fund Miscellaneous Union Dues AFSCME DISTRICT COUNCIL 57 1,088.22 -
AP-Checks for Approval (10/9/2025 - 4:29 PM) Page I
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 153,213.29
AP-Checks for Approval (I 0/9/2025 - 4:29 PM) Page 2
Accounts Payable
Checks for Approval
User:
Printed:
jmurillo
10/9/2025 - 4:31 PM
A.tiv'ater
Co,rr:mf.('trit,',,. Pride Cii:,y f1li'dt"
750 Bellevue RDsct, .All/,Jater C:A 96~01
Check Number Check Date Fund Account Name Vendor Name Void Amount 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees LORIN MANN 726,15 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees CHRISTOPHER A. MCDANIEL 368.23 0 09/29/2025 70 IO Employee Benefits Fund Health Insurance, Retirees STANLEY FEATHERS 832.46 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees LOIS BELT 368.23 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees STEVE KJOS 832.46 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees HARRY E. DUNN 832.46 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees BENJAMIN THOMAS 1,522.58 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees CHARLIE WOODS 832.46 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees ALLAN BOYER 894.46 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees MATTHEW PETERSON-HAYWOOD 573.25 0 09/29/2025 70 IO Employee Benefits Fund Health Insurance, Retirees JUAN SUFUENTES 1,700.78 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees BILL SWALLEY 240.03 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees JOSEPH HOFFAR 638.05 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees NELSON CRABB 846.46 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees ROBERT CALLAWAY 822.46 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees SCOTT DUNCAN 1,112.92 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees NANCY WILLIAMS 368.23 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees RICHARD HAWTHORNE 822.46 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees WILLIAM RICHARDS 245.45 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees CHRISTIAN HAMBRECHT 895.15 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees DENNIS 0. SPARKS 368.23 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees LEN GUILLETTE 1,152.38 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees ARMANDO ECHEVARRIA 886.51 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees KAREN ARDEN-WALLER 380.74 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees SAMUEL JOSEPH 2,366.62 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees MICHAEL SALVADOR 86.00 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees WILLIAM MARTIN 886.51 0 09/29/2025 70 IO Employee Benefits Fund Health Insurance, Retirees JERRY MOORE 822.46 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees EARL WEATHERS 832.46 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees ROBERTO ROMERO 606.47 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees MANUEL DURAN 145.67 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees TYNA LAMISON 701.03 0 09/29/2025 70 IO Employee Benefits Fund Health Insurance, Retirees JEFF MONDLOCH 306.23 0 09/29/2025 70 IO Employee Benefits Fund Health Insurance, Retirees GREG WELLMAN 854.46 AP-Checks for Approval (10/9/2025 - 4:31 PM) Page 1
Check Number Check Date Fund Account Name Vendor Name Void Amount 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees STEPHE~ LUNDGREN 280.80 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees JOHN RASMUSSEN 832.46 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees MARGARET MERRJTT 240.03 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees ELIZABETH WILDE 886.51 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees FRANK ORMOND 245.45 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees JAMES ATKINSON 240.03 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees DEBRA COURT 245.45 0 09/29/2025 70 IO Employee Benefits Fund Health Insurance, Retirees LINDA FERRERO 368.23 0 09/29/2025 70 IO Employee Benefits Fund Health Insurance, Retirees KEN JENSEN 461.15 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees KELLY SORENSEN 1,488.33 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees JOHN SMOTHERS 823.15 0 09/29/2025 70 IO Employee Benefits Fund Health Insurance, Retirees DOUG LAS P. TILLEY 368.23 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees DARIN JANTZ I,606.29 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees DICK WISDOM 240.03 0 09/29/2025 70 IO Employee Benefits Fund Health Insurance, Retirees MICHAEL KEELER 1,298.61 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees GARYFRAGO 590.05 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees DAVID WALKER 676.68 0 09/29/2025 70 IO Employee Benefits Fund Health Insurance, Retirees LORJ WATERMAN 754.33 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees TONY RAMIREZ 972.99 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees RENE MENDOZA 822.46 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees ROBERT VASQUEZ 333.52 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees BARBARA RIIS CHRISTENSEN 822.46 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees BOBBY GREGORY 2,557.71 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees ANTHONY CARDOZA 895.15 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees MIKE STANFORD 703.11 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees SANDY GLOWSKI 843.61 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees FRANK PIETRO 734.76 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees THOMAS PROTHRO 245.45 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees DAVID CHURCH 719.61 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees EDWARD VELASQUEZ 240.03 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees GLEN C. CARRINGTON 240.03 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees RANDALL CARROTHERS 1,696.72 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees JESUS F. DURAN 1,732.78 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees CYNTHIA THOMPSON 368.23 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees PATRJCK FARETTA 1,684.75 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees GEORGE LOGAN 368.23 0 09/29/2025 7010 Employee Benefits Fund Health Insurance, Retirees ADOLFO LOMELI 245.45 Check Total: 53,743.36
0 10/03/2025 0001 General Fund Miscellaneous Bills PERS-HEALTH 0.47 0 10/03/2025 0001 General Fund Pers Health Payable PERS-HEALTH 115,363.81 0 10/03/2025 7010 Employee Benefits Fund General Administration-Ins PERS-HEALTH 92.29 0 10/03/2025 7010 Employee Benefits Fund Health Insurance, Retirees PERS-HEALTH 64.80 AP-Checks for Approval (10/9/2025 - 4:31 PM) Page 2
Check Number Check Date Fund Account Name Vendor Name Void Amount 0 10/03/2025 7010 Employee Benefits Fund Health Insurance, Retirees PERS-HEALTH 591.60 0 10/03/2025 7010 Employee Benefits Fund Health Insurance, Retirees PERS-HEALTH 11,218.00 Check Total: 127,330.97
0 10/07/2025 0001 General Fund Miscellaneous Union Dues AFSCME DISTRICT COUNCIL 57 1,088.22 0 10/07/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 9,394.21 0 10/07/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 17,878.88 0 10/07/2025 0001 General Fund Deferred Compensation CALPERS 1,027.00 0 10/07/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 3,021.52 0 10/07/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 6,957.63 0 10/07/2025 0001 General Fund Pers Deduction PERS-RETIREMENT 10,357.91 0 10/07/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 655.68 0 10/07/2025 0001 General Fund Deferred Compensation CALPERS 75.00 0 10/07/2025 0001 General Fund Garnishments STATE DISBURSEMENT UNIT 238.26 0 10/07/2025 0001 General Fund Deferred Compensation PNC BANK 1,458.00 0 10/07/2025 0001 General Fund Police Union Dues ATWATER POLICE OFFICERS ASSN. 2,716.00 0 10/07/2025 0001 General Fund Pers Deduction PERS-RETIREMENT 2,580.34 0 10/07/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 70.00 0 10/07/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 2,803.60 0 10/07/2025 0001 General Fund Pers Benefits PERS-RETIREMENT O.QI 0 10/07/2025 0001 General Fund Fica/Medicare - Employee PAYROLL TAXES-FEDERAL 299.30 0 10/07/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 332.35 0 10/07/2025 0001 General Fund Fica/Medicare - Employee PAYROLL TAXES-FEDERAL 70.00 0 10/07/2025 0001 General Fund Fica/Medicare - Employee PAYROLL TAXES-FEDERAL 2,803.60 0 10/07/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 4,168.65 0 10/07/2025 0001 General Fund Fica/Medicare - Employee PAYROLL TAXES-FEDERAL 4,168.65 0 10/07/2025 0001 General Fund State Income Tax Withheld PAYROLL TAXES-STATE 1,925.86 0 10/07/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 249.19 0 10/07/2025 0001 General Fund State Income Tax Withheld PAYROLL TAXES-STATE 8,377.02 0 10/07/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 9,312.83 0 10/07/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 1,145.04 0 10/07/2025 0001 General Fund Deferred Compensation PNC BANK 430.00 0 10/07/2025 0001 General Fund Fica/Medicare - Employee PAYROLL TAXES-FEDERAL 655.68 0 10/07/2025 0001 General Fund Federal Income Tax Withheld PAYROLL TAXES-FEDERAL 4,252.70 0 10/07/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 786.58 0 10/07/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 17,824.64 0 10/07/2025 0001 General Fund Federal Income Tax Withheld PAYROLL TAXES-FEDERAL 22,342.15 0 10/07/2025 0001 General Fund Federal Income Tax Withheld PAYROLL TAXES-FEDERAL 360.18 0 10/07/2025 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 299.30 0 10/07/2025 0001 General Fund Pers Deduction PERS-RETIREMENT 869.27 0 10/07/2025 0001 General Fund Pers Benefits PERS-RETIREMENT 242.62 0 10/07/2025 0001 General Fund Pers Benefits PERS-RETIREMENT -0.02 0 10/07/2025 0001 General Fund State Income Tax Withheld PAYROLL TAXES-STATE 318.17 AP-Checks for Approval ( I 0/9/2025 - 4:31 PM) Page 3
Check Number Check Date Fund Account Name Vendor Name Void Amount 0 0
10/07/2025
10/07/2025
0001 General Fund
0001 General Fund
Pers Benefits
Fica/Medicare - Employee
PERS-RETIREMENT
PAYROLL TAXES-FEDERAL
-3.50
17,824.64
Check Total: 159,377.16
Report Total: 340,451.49
AP-Checks for Approval ( I 0/9/2025 - 4:3 I PM) Page 4
Accounts Payable
Checks for Approval
User:
Printed:
jmurillo
10/9/2025 - 4: 11 PM
~ewV\-\-\-en Ahv'ater
'arnrncasirv Pride C'i,y Jl'id,
760 Bellevue Road, .iAJti\J8t8f CA 96301
Check Number Check Date Fund Account Name Vendor Name Void Amount 29004 09/19/2025 0001 General Fund Garnishments FRANCHISE TAX BOARD 75.00 Check Total: 75.00
29005 09/19/2025 0001 General Fund Garnishments MERCED COUNTY SHERIFF'S OFFICE 250.00 Check Total: 250.00
29006 09/23/2025 0008 Measure V 20% AlternativeModes Project Retention AGEE CONSTRUCTION CORPORATION -94.63 29006 09/23/2025 0008 Measure V 20% AltemativeModes Phase 2 Ped Imp Proj Downtown AGEE CONSTRUCTION CORPORATION 1,892.55 29006 09/23/2025 0008 Measure V 20% AlternativeModes Project Retention AGEE CONSTRUCTION CORPORATION -802.99 29006 09/23/2025 0003 General Fund Capital Phase 2 Ped Imp Proj Downtown AGEE CONSTRUCTION CORPORATION 14,607.45 29006 09/23/2025 0003 General Fund Capital Project Retention AGEE CONSTRUCTION CORPORATION -730.37 29006 09/23/2025 0008 Measure V 20% AlternativeModes Phase 2 Ped Imp Proj Downtown AGEE CONSTRUCTION CORPORATION 360.00 29006 09/23/2025 IO 14 CRP Carbon Reduction Prog Fund Project Retention AGEE CONSTRUCTION CORPORATION -6,197.82 29006 09/23/2025 0008 Measure V 20% AltemativeModes Phase 2 Ped Imp Proj Downtown AGEE CONSTRUCTION CORPORATION 16,059.86 29006 09/23/2025 0008 Measure V 20% AlternativeModes Project Retention AGEE CONSTRUCTION CORPORATION -18.00 29006 09/23/2025 1014 CRP Carbon Reduction Prog Fund Phase 2 Ped Imp Proj Downtown AGEE CONSTRUCTION CORPORATION 123,956.32 Check Total: 149,032.37
29007 09/26/2025 0001 General Fund Special Departmental Expense JON O'CONNOR 5,925.46 Check Total: 5,925.46
29008 10/03/2025 5046 Applegate Ranch Lndscp Utilities MERCED IRRIGATION DISTRICT 19.64 29008 10/03/2025 5041 Meadow View LD Utilities MERCED IRRIGATION DISTRICT 645.86 29008 10/03/2025 000 I General Fund Utilities MERCED IRRIGATION DISTRICT 1,132.85 29008 10/03/2025 5045 Applegate Ranch LD Utilities MERCED IRRIGATION DISTRICT 365.40 29008 10/03/2025 5035 Bell Crossing LNDSCP Utilities MERCED IRRIGATION DISTRICT 19.64 29008 10/03/2025 5034 Bell Crossing LD Utilities MERCED IRRIGATION DISTRICT 347.73 29008 10/03/2025 6010 Sewer Enterprise Fund Utilities MERCED IRRIGATION DISTRICT 757.53 29008 10/03/2025 5009 Price Annexation LD Utilities MERCED IRRIGATION DISTRICT 212.18 29008 10/03/2025 5032 America West LD Utilities MERCED IRRIGATION DISTRICT 156.78 29008 10/03/2025 5026 Juniper Meadows LD Utilities MERCED IRRIGATION DISTRICT 35.37 29008 10/03/2025 5024 Mello Ranch LNDSCP Utilities MERCED IRRIGATION DISTRICT 58.90 AP-Checks for Approval (10/9/2025 - 4:11 PM) Page 1
Check Number Check Date Fund Account Name Vendor Name Void Amount 29008 10/03/2025 5030 Stone Creek LD Utilities MERCED IRRIGATION DISTRICT 324.69 29008 10/03/2025 5039 Mello Ranch 2 LD Utilities MERCED IRRIGATION DISTRICT 670.04 29008 10/03/2025 5043 Aspenwood LD Utilities MERCED IRRIGATION DISTRICT 254.01 29008 10/03/2025 5036 Atwater South LD Utilities MERCED IRRIGATION DISTRICT 436.13 29008 10/03/2025 6010 Sewer Enterprise Fund Utilities MERCED IRRIGATION DISTRICT 6,055.65 29008 10/03/2025 5028 Camellia Meadows LD Utilities MERCED IRRIGATION DISTRICT 70.73 29008 10/03/2025 6000 Water Enterprise Fund Utilities MERCED IRRIGATION DISTRICT 17,091.66 29008 10/03/2025 5010 Price Annexation LMA Utilities MERCED IRRIGATION DISTRICT 121.00 29008 10/03/2025 5025 Camellia Estates LD Utilities MERCED IRRIGATION DISTRICT 70.73 29008 10/03/2025 1011 Gas Tax/Street Improvement Utilities MERCED IRRIGATION DISTRICT 980.99 29008 10/03/2025 5031 Stone Creek LNDSCP Utilities MERCED IRRIGATION DISTRICT 19.64 29008 10/03/2025 5023 Mello Ranch LD Utilities MERCED IRRIGATION DISTRICT 500.02 --
Check Total: 30,347.17
29009 10/03/2025 7000 Internal Service Fund Operations & Maintenance PACIFIC GAS & ELECTRIC 1,261.10 29009 10/03/2025 5002 Orchard Park Estates LD Utilities PACIFIC GAS & ELECTRIC 159.37 29009 10/03/2025 5006 Woodhaven LD Utilities PACIFIC GAS & ELECTRIC 19.20 29009 10/03/2025 5017 Cottage Gardens LD Utilities PACIFIC GAS & ELECTRIC 25.51 29009 10/03/2025 0001 General Fund Utilities PACIFIC GAS & ELECTRIC 1,133.68 29009 10/03/2025 5004 Woodview Garland LA Utilities PACIFIC GAS & ELECTRIC 17.42 29009 10/03/2025 5013 Pajaro Dunes LD Utilities PACIFIC GAS & ELECTRIC 27.86 29009 10/03/2025 7000 Internal Service Fund Utilities PACIFIC GAS & ELECTRIC 1,950.79 29009 10/03/2025 5001 Northwood Village LD Utilities PACIFIC GAS & ELECTRIC 307.22 29009 10/03/2025 6000 Water Enterprise Fund Utilities PACIFIC GAS & ELECTRIC 124,440.57 29009 10/03/2025 0001 General Fund Utilities PACIFIC GAS & ELECTRIC 2,977.10 29009 10/03/2025 1011 Gas Tax/Street Improvement Utilities PACIFIC GAS & ELECTRIC 16,266.43 29009 10/03/2025 5009 Price Annexation LD Utilities PACIFIC GAS & ELECTRIC 1,102.06 29009 10/03/2025 5003 Wildwood Estates LD Utilities PACIFIC GAS & ELECTRIC 41.39 29009 10/03/2025 5007 Sierra Parks LD Utilities PACIFIC GAS & ELECTRIC 28.53 29009 10/03/2025 5008 Shaffer Lakes East LD Utilities PACIFIC GAS & ELECTRIC 235.24 29009 10/03/2025 6000 Water Enterprise Fund Utilities PACIFIC GAS & ELECTRIC 45,497.03 29009 10/03/2025 6010 Sewer Enterprise Fund Utilities PACIFIC GAS & ELECTRIC 5,234.59 29009 10/03/2025 5036 Atwater South LD Utilities PACIFIC GAS & ELECTRIC 48.12 29009 10/03/2025 1011 Gas Tax/Street Improvement Utilities PACIFIC GAS & ELECTRIC 303.37 29009 10/03/2025 5005 Shaffer Lakes West LD Utilities PACIFIC GAS & ELECTRIC 58.26 29009 10/03/2025 5019 Airport Business Park LD Utilities PACIFIC GAS & ELECTRIC 62.95 29009 10/03/2025 7000 Internal Service Fund Utilities PACIFIC GAS & ELECTRIC 9,997.99 29009 10/03/2025 0001 General Fund Utilities PACIFIC GAS & ELECTRIC 87.43 29009 10/03/2025 5011 Sandlewood Square LD Utilities PACIFIC GAS & ELECTRIC 31.35 29009 10/03/2025 0001 General Fund Utilities PACIFIC GAS & ELECTRIC 8,790.54 Check Total: 220,105.10
29010 10/03/2025 7030 Information Technology Fund Training JACOB RODRIGUEZ 374.00 AP-Checks for Approval (10/9/2025 - 4:11 PM) Page 2
Check Number Check Date Fund Account Name Vendor Name Void Amount 29011 10/07/2025
29012 10/07/2025
0001 General Fund Garnishments
Check Total:
FRANCHISE TAX BOARD
374.00
75.00 0001 General Fund Garnishments
Check Total:
MERCED COUNTY SHERIFF'S OFFICE
75.00 250.00
Check Total: 250.00
Report Total: 406,434.10
AP-Checks for Approval (10/9/2025 - 4:11 PM) Page 3
Accounts Payable
Checks by Date - Detail by Check Date
User:
Printed:
jmurillo
I 0/9/2025 4:27 PM
A~ater
Community Pride City Wide
750 Bellevue Road, .Aiwater CA 95301
Check No Vendor No Vendor Name Check Date
Invoice No Description Reference
ACH CHA999 CHASE 10/13/2025
9302025 Realavid.com - Optics Mounting Tool
9302025 DoubleTree - CDIAC Stay
9302025 The Home Depot - Supplies
9302025 Lowe's - Supplies
9302025 Harrahs Lake Tahoe - Conference Stay
9302025 Lowe's - Supplies
9302025 Lowe's - Supplies
9302025 Pick-N-Pull - Entrance
9302025 Lowe's - Supplies
9302025 Walmart - Station 42 Supplies
9302025 Lowe's - Hose
9302025 Lowe's - Supplies
9302025 Sun Ridge Systems Inc - Annual RIMS Conferer
9302025 Lowe's - Supplies
9302025 Lowe's - Suplies
9302025 Contractor Resource - Fire Code Manual
9302025 Government Finance Officers Association - Men
9302025 The Home Depot - Lights
9302025 The Sign Guys - #2055 Decals
9302025 Lowe's - Station 41 Cable Concealer
9302025 Freddys Mexican Food Inc - Breakfast Chiefs Ai
9302025 MercedCountyRecorder.com - Notice of Exempt
9302025 Maxi Mart - Fuel
9302025 123 Print.com - Envelopes
9302025 Merced Mall Car Wash - Detail City Vehicle
9302025 Ydara - Conference Stay
9302025 The Home Depot - Supplies
9302025 California Building Officials - Training
9302025 Starbucks - Coffee Chiefs Association Meeting
9302025 The Home Depot - Faucet
9302025 Lowe's - Supplies
9302025 Boot Barn - PPE
9302025 American Airlines - Training Flight
9302025 Springbrook Software - Conference
9302025 The Home Depot - Supplies
9302025 Preston Lock Shop - Key Copy
9302025 Lowe's - Ice Machine
9302025 CPCA - Training
9302025 Trafficsafetystore.com - Road Flares
9302025 Pick-N-Pull - #3360 Door & Fender
9302025 Lowe's - Station 41 Supplies
9302025 Lowe's - Hose
9302025 South West - Conference Flight
9302025 Hilton Sacramento - Traffic Training Hotel Stay 9302025 Lowe's - Lava Rock
9302025 Save Mart - Beverages & Supplies Chiefs Associ
9302025 Walmart - Boots
9302025 Walmart - Wall Patch
Check Amount
159.99
161.10
96.59 194.76
134.69
187.75
212.62
6.00 15.76
28.54 128.82
47.22 1,425.00
691.72
254.82
264.46
500.00
81.16 41.71
37.87 351.05
52.50 50.00
124.69
89.99 282.32
42.85 240.00
44.00 35.12
157.79
206.57
413.20
999.00
13.51 4.35
43.88 1,750.00
1,564.41
211.88
77.90 128.82
506.96
999.04
61.49 50.93
81.54 5.49
AP Checks by Date - Detail by Check Date (I 0/9/2025 4:27 PM) Page I
Check No Vendor No
Invoice No
Vendor Name
Description
Check Date
Reference
Check Amount
9302025
9302025
9302025
9302025
9302025
9302025
9302025
9302025
9302025
9302025
9302025
Sun Ridge Systems - Training
Postal Connections - Shipping
JamF - Subscription
The Sign Guys - Star Badge Decal
Lowe's - Lights
Lowe's - Supplies
Tractor Supply Co - Hose
California Building Officials - Training
Lowe's - Supplies
Lowe's - Supplies
Uber - Jon O'Connor Ride
1,175.00
37.80 460.00
289.23
II 1.06
69.45 114.15
1,150.00
220.05
117.04
11.70 Total for this ACH Check for Vendor CHA999: 17,015.34 Total for I 0/13/2025: 17,015.34
Report Total (I checks): 17,015.34
AP Checks by Date - Detail by Check Date (10/9/2025 4:27 PM) Page 2
Accounts Payable
Checks for Approval
User:
Printed:
jmurillo
10/9/2025 - 4: 13 PM
Ahv'ater "cunJ11uui1;1r Prid"" C.'it,-· Wi d,
760 Bellevue R..oad, /\1lt\latef CA 96301
Check Number Check Date Fund Account Name Vendor Name Void Amount 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 96.59 0 10/13/2025 0001 General Fund Special Departmental Expense CHASE 1,564.41 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 77_90 0 10/13/2025 000 I General Fund Special Departmental Expense CHASE 159.99 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 212.62 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 157.79 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 691.72 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 43.88 0 10/13/2025 0001 General Fund Field Rentals CHASE 128.82 0 10/13/2025 000 I General Fund Travel/Conferences/Meetings CHASE 161.10 0 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense CHASE 114.15 0 10/13/2025 0001 General Fund Office Supplies CHASE 124.69 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 15.76 0 10/13/2025 0001 General Fund Training CHASE 999.00
0 10/13/2025 7030 Information Technology Fund Memberships & Subscriptions CHASE 460.00 0 10/13/2025 000 I General Fund Special Departmental Expense CHASE 289.23 0 10/13/2025 000 I General Fund Electronic Pmt Processing Exp CHASE MERCHANT SERVICES 1,091.59 0 10/13/2025 0001 General Fund Travel/Conferences/Meetings CHASE 44.00 0 10/13/2025 7000 Internal Service Fund Operations & Maintenance CHEVRON USA INC. 79.32 0 10/13/2025 000 I General Fund Training CHASE 282.32
0 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense CHASE 61.49 0 10/13/2025 7000 Internal Service Fund Operations & Maintenance CHEVRON USA INC. 108.39 0 10/13/2025 1011 Gas Tax/Street Improvement Uniform & Clothing Expense CHASE 81.54 0 10/13/2025 0001 General Fund Men's Summer Softball CHASE 128.82 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 42.85 0 10/13/2025 0001 General Fund Training CHASE 1,750.00
0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 81.16 0 I 0/13/2025 000 I General Fund Travel/Conferences/Meetings CHASE I ,425.00 0 10/13/2025 000 I General Fund Professional Services CHASE 37.80 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 4.35 0 I 0/13/2025 0001 General Fund Electronic Pmt Processing Exp CHASE MERCHANT SERVICES 117.45 0 10/13/2025 000 I General Fund Special Departmental Expense CHASE 28.54 0 10/13/2025 7030 Information Technology Fund Training CHASE 134.69 0 10/13/2025 0001 General Fund Training CHASE 999.04
AP-Checks for Approval (10/9/2025 - 4: 13 PM) Page 1
Check Number Check Date Fund Account Name Vendor Name Void Amount 0 10/13/2025 7020 Risk Management Fund Liability & Property Ins CENTRAL SAN JOAQUIN VALLEY RMA 525.00 0 10/13/2025 000 I General Fund Training CHASE 1,150.00 0 10/13/2025 60 IO Sewer Enterprise Fund Special Departmental Expense CHASE 194.76 0 10/13/2025 7000 Internal Service Fund Professional Services CHASE 89.99 0 10/13/2025 0001 General Fund Training CHASE 506.96
0 10/13/2025 0001 General Fund Training CHASE 240.00
0 10/13/2025 0001 General Fund Special Departmental Expense CHASE 41.71 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 37.87 0 10/13/2025 7030 Information Technology Fund Training CHASE 1,175.00 0 10/13/2025 0001 General Fund Special Departmental Expense CHASE 5.49 0 10/13/2025 0001 General Fund Memberships & Subscriptions CHASE 500.00 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 117.04 0 10/13/2025 6020 Sanitation Enterprise Fund Electronic Pmt Processing Exp VANCO PAYMENT SOLUTIONS 37.48 0 10/13/2025 7000 Internal Service Fund Operations & Maintenance CHEVRON USA INC. 13.23 0 10/13/2025 7020 Risk Management Fund Liability & Property Ins CENTRAL SAN JOAQUIN VALLEY RMA 151,066.00 0 10/13/2025 0001 General Fund Fire Marshal Supplies CHASE 264.46 0 10/13/2025 0001 General Fund Training CHASE 413.20
0 10/13/2025 0001 General Fund Travel/Conferences/Meetings CHASE 11.70 0 10/13/2025 7000 Internal Service Fund Operations & Maintenance CHASE 211.88 0 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense CHASE 69.45 0 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense CHASE 35.12 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 6.00 0 10/13/2025 0001 General Fund Electronic Pmt Processing Exp CHASE MERCHANT SERVICES 82.97 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 13.51 0 10/13/2025 0001 General Fund Travel/Conferences/Meetings CHASE 50.93 0 10/13/2025 6000 Water Enterprise Fund Professional Services AQUA METRIC 18,377.00 0 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense AQUA METRIC 331.13 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 111.06 0 10/13/2025 0001 General Fund Printing & Advertising CHASE 52.50 0 10/13/2025 0001 General Fund Electronic Pmt Processing Exp CHASE MERCHANT SERVICES 44.95 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 220.05 0 10/13/2025 000 I General Fund Uniform & Clothing Expense CHASE 206.57 0 10/13/2025 6010 Sewer Enterprise Fund Electronic Pmt Processing Exp VANCO PAYMENT SOLUTIONS 37.49 0 10/13/2025 0001 General Fund Travel/Conferences/Meetings CHASE 351.05 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 47.22 0 10/13/2025 6000 Water Enterprise Fund Electronic Pmt Processing Exp VANCO PAYMENT SOLUTIONS 37.49 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 254.82 0 10/13/2025 7000 Internal Service Fund Operations & Maintenance CHASE 50.00 0 10/13/2025 7000 Internal Service Fund Special Departmental Expense CHASE 187.75 0 10/13/2025 7020 Risk Management Fund Worker's Compensation CENTRAL SAN JOAQUIN VALLEY RMA 173,169.00 Check Total: 362,133.83
29013 10/13/2025 6010 Sewer Enterprise Fund Office Supplies ABS DIRECT INC 2,066.67 AP-Checks for Approval (10/9/2025 - 4:13 PM) Page 2
Check Number Check Date Fund Account Name Vendor Name Void Amount 29013 10/13/2025 6000 Water Enterprise Fund Office Supplies ABS DIRECT INC 2,066.66 29013 10/13/2025 6020 Sanitation Enterprise Fund Professional Services ABS DIRECT INC 48.66 29013 10/13/2025 6020 Sanitation Enterprise Fund Office Supplies ABS DIRECT INC 2,066.67 29013 10/13/2025 6010 Sewer Enterprise Fund Professional Services ABS DIRECT INC 747.65 29013 10/13/2025 6010 Sewer Enterprise Fund Professional Services ABS DIRECT INC 48.65 29013 10/13/2025 6020 Sanitation Enterprise Fund Professional Services ABS DIRECT INC 747.65 29013 10/13/2025 6000 Water Enterprise Fund Professional Services ABS DIRECT INC 48.65 29013 10/13/2025 6000 Water Enterprise Fund Professional Services ABS DIRECT INC 747.64 Check Total: 8,588.90
29014 10/13/2025 000 I General Fund Towing Fees AG TOWING AND TRANSPORT 300.00 Check Total: 300.00 -
29015 10/13/2025 6020 Sanitation Enterprise Fund Special Departmental Expense AGROMIN HORTICULTURAL PRODUCTS 12,071.25 Check Total: 12,071.25
29016 10/13/2025 0001 General Fund Office Supplies ALLIED WEST PRINTING 281.40 Check Total: 281.40
29017 10/13/2025 0001 General Fund Professional Services ALLWAYS TOWING LLC 300.00 Check Total: 300.00 -
29018 10/13/2025 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 137.56 29018 10/13/2025 7000 Internal Service Fund Special Departmental Expense AMAZON CAPITAL SERVICES 60.98 29018 10/13/2025 000 I General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 48.93 29018 10/13/2025 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 204.53 29018 10/13/2025 000 I General Fund Office Supplies AMAZON CAPITAL SERVICES 25.02 29018 10/13/2025 000 I General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 86.57 29018 10/13/2025 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 120.70 29018 10/13/2025 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 43.49 29018 10/13/2025 000 I General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 163.70 29018 10/13/2025 0001 General Fund Office Supplies AMAZON CAPITAL SERVICES 21.38 29018 10/13/2025 000 I General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 54.36 29018 10/13/2025 7030 Information Technology Fund Special Departmental Expense AMAZON CAPITAL SERVICES 924.36 29018 10/13/2025 0001 General Fund Office Supplies AMAZON CAPITAL SERVICES 20.36 29018 10/13/2025 000 I General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 154.40 29018 10/13/2025 000 I General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 119.52 29018 10/13/2025 7000 Internal Service Fund Special Departmental Expense AMAZON CAPITAL SERVICES 316.41 29018 10/13/2025 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 45.57 29018 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense AMAZON CAPITAL SERVICES 86.99 29018 10/13/2025 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 200.09 AP-Checks for Approval (I 0/9/2025 - 4: 13 PM) Page 3
C
heck Number Check Date Fund Account Name
Vendor Name Void
Amount
29018
10/13/2025 000 I General Fund
Office Supplies
AMAZON CAPITAL SERVICES
157.47
29018
10/13/2025
0001 General Fund Special Departmental Expense
AMAZON CAPITAL SERVICES
14.30 29018 10/13
/2025 0001 General Fund
Office Supplies
AMAZON CAPITAL SERVICES 44
.54
29018
10/13/2025 6000 Water Enterprise Fund
Special Departmental Expense
AMAZON CAPITAL SERVICES ' 86.99
29018
10/13/2025 000 I General Fund
Special Departmental Expense
AMAZON CAPITAL SERVICES
76.11 29018 10/13/2025 0001 General Fund Fire Marshal Supplies AMAZON CAPITAL SERVICES 40.46
29018 10/13/2025 000 I General Fund Special Departmental Expense
AMAZON CAPITAL SERVICES
402.38
29018 10/13/2025 0001 General Fund Special Departmental Expense
AMAZON CAPITAL SERVICES
112.84
29018 10/13/2025 0001 General Fund Office Supplies AMAZON
CAPITAL SERVICES
52.17 29018 10/13/2025 0001 General Fund Special Departmental Expense
AMAZON CAPITAL SERVICES
108.22
29018 10/13/2025
000 I General Fund Special Departmental Expense
AMAZON CAPITAL SERVICES
122.45
29018 10/13/2025 7030 Information Technology Fund Special Departmental Expense AMAZON
CAPITAL SERVICES
70.68 29018 10/13/2025 7030 Information Technology Fund Special Departmental Expense
AMAZON CAPITAL SERVICES
326.24
29018 10/13/2025 0001 General Fund Special Departmental Expense
AMAZON CAPITAL SERVICES
21.53 29018 10/13/2025 0001 General Fund
Special Departmental Expense AMAZON
CAPITAL SERVICES
10.86 29018 10/13/2025 0001 General Fund Special Departmental Expense
AMAZON CAPITAL SERVICES
128.44
29018 10/13/2025 0001 General Fund Office Supplies
AMAZON CAPITAL SERVICES
14.57 29018
10/13/2025
7000 Internal Service Fund Special Departmental Expense AMAZON
CAPITAL SERVICES
271.50
29018 10/13/2025 7000 Internal Service Fund Special Departmental Expense AMAZON
CAPITAL SERVICES
39.14 29018 10/13/2025 0001 General Fund Special Departmental Expense AMAZ
ON CAPITAL SERVICES
231.50
29018 10/13/2025
0001 General Fund
Office Supplies AMAZON
CAPITAL SERVICES
104.62
29018 10/13/2025 7000 Internal Service Fund Special Departmental Expense
AMAZON CAPITAL SERVICES
47.46 29018 10/13
/2025
0001 General Fund Special Departmental Expense
AMAZON CAPITAL SERVICES
74.00 29018 10/13/2025 0001 General Fund Special Departmental Expense AMAZON
CAPITAL SERVICES
814.54
29018 10/13/2025 7030 Information Technology Fund
Special Departmental Expense
AMAZON CAPITAL SERVICES
309.89
29018 10/13/2025 7000 Internal Service Fund
Special Departmental Expense
AMAZON CAPITAL SERVICES
87.70 29018 10/13/2025 0001 General Fund
Special Departmental Expense AMAZ
ON CAPITAL SERVICES
869.74
29018 I 0/13/2025 000 I General Fund
Special Departmental Expense
AMAZON CAPITAL SERVICES
194.66
29018 10/13/2025 000 I General Fund Office Supplies
AMAZON CAPITAL SERVICES 20.42
29018 10/13/2025 1011 Gas Tax/Street Improvement
Special Departmental Expense AMAZON
CAPITAL SERVICES
106.56
29018 10/13/2025 7030 Information Technology Fund
Special Departmental Expense
AMAZON CAPITAL SERVICES
159.65
29018 10/13/2025
0001 General Fund Office Supplies
AMAZON CAPITAL SERVICES
10.86 29018 10/13/2025 0001 General Fund
Special Departmental Expense AMAZON
CAPITAL SERVICES
114.07
29018 10/13/2025
000 I General Fund Office Supplies
AMAZON CAPITAL SERVICES
16.30 29018 10/13/2025 000 I General Fund
Office Supplies
AMAZON CAPITAL SERVICES
6.50 29018 10/13/2025 0001 General Fund
Special Departmental Expense AMAZON
CAPITAL SERVICES
22.93 29018 10/13/2025 0001 General Fund
Special Departmental Expense
AMAZON CAPITAL SERVICES
120.18
29018 10/13/2025 0001 General Fund Special Departmental Expense
AMAZON CAPITAL SERVICES
140.29
29018 10/13/2025 0001 General Fund Special Departmental Expense AMAZON
CAPITAL SERVICES
80.46 29018 10/13/2025
000 I General Fund Office Supplies
AMAZON CAPITAL SERVICES
10.62 29018 10/13/2025
0001 General Fund Training
AMAZON CAPITAL SERVICES
83.32 29018
10/13/2025 1011 Gas Tax/Street Improvement
Special Departmental Expense AMAZON
CAPITAL SERVICES
154.08
29018 10/13/2025 6000 Water Enterprise Fund
Special Departmental Expense
AMAZON CAPITAL SERVICES
86.99 29018 10/13/2025 7030 Information Technology Fund Special Departmental Expense
AMAZON CAPITAL SERVICES
3,157.75
AP-Checks for Approval (10/9/2025 - 4:13 PM)
Page4
Check Number Check Date Fund Account Name Vendor Name Void Amount 29018 10/13/2025 0001 General Fund Office Supplies AMAZON CAPITAL SERVICES 39.80 29018 10/13/2025 0001 General Fund Office Supplies AMAZON CAPITAL SERVICES 44.01 29018 10/13/2025 0001 General Fund Training AMAZON CAPITAL SERVICES 83.32 29018 10/13/2025 0004 Public Safety Trans & Use Tax Machinery & Equipment AMAZON CAPITAL SERVICES 206.63 29018 10/13/2025 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 44.99 29018 10/13/2025 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 120.18 29018 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense AMAZON CAPITAL SERVICES 20.45 29018 10/13/2025 000 I General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 181.21 29018 10/13/2025 7030 Information Technology Fund Special Departmental Expense AMAZON CAPITAL SERVICES 1,848.72 29018 10/13/2025 000 l General Fund Office Supplies AMAZON CAPITAL SERVICES 44.01 29018 10/13/2025 000 l General Fund Office Supplies AMAZON CAPITAL SERVICES 15.21 29018 10/13/2025 0001 General Fund Office Supplies AMAZON CAPITAL SERVICES 69.99 29018 10/13/2025 0001 General Fund Office Supplies AMAZON CAPITAL SERVICES 65.24 Check Total: 14,744.66
29019 10/13/2025 0001 General Fund Training AMERICAN RIVER COLLEGE 190.00 Check Total: 190.00
29020 10/13/2025 6000 Water Enterprise Fund Accounts Payable ILEANA ARVIZU 27.01 29020 10/13/2025 0001 General Fund Accounts Payable ILEANA ARVIZU 2.00 Check Total: 29.01 -
29021 10/13/2025 6010 Sewer Enterprise Fund Professional Services ATWATER CHIROPRACTIC, INC. 310.00 29021 10/13/2025 7000 Internal Service Fund Professional Services ATWATER CHIROPRACTIC, INC. 65.00 29021 10/13/2025 6000 Water Enterprise Fund Professional Services ATWATER CHIROPRACTIC, INC. 130.00 29021 10/13/2025 000 I General Fund Professional Services ATWATER CHIROPRACTIC, INC. 195.00 29021 10/13/2025 IO 11 Gas Tax/Street Improvement Professional Services ATWATER CHIROPRACTIC, INC. 195.00 Check Total: 895.00
29022 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense AUTOZONE STORE #5506 13.85 Check Total: 13.85 _,
29023 10/13/2025 000 I General Fund Rents & Leases AXON ENTERPRISE, INC. 121,426.07 Check Total: 121,426.07
_,
29024 10/13/2025 0001 General Fund Professional Services BADAWI & ASSOCIATES 21,342.50 --
Check Total: 21,342.50 -
29025 10/13/2025 7000 Internal Service Fund Professional Services BARTON OVERHEAD DOOR 950.00 29025 10/13/2025 7000 Internal Service Fund Professional Services BARTON OVERHEAD DOOR 610.00 AP-Checks for Approval (10/9/2025 - 4:13 PM) Page 5
Check Number Check Date Fund Account Name Vendor Name Void Amount 29025 l 0/13/2025 7000 Internal Service Fund Special Departmental Expense BARTON OVERHEAD DOOR 1,526.04 Check Total: 3,086.04
,-
29026 10/13/2025 7010 Employee Benefits Fund Dental Insurance BENEFIT COORDINATORS CORPORATION (BC 4,368.94 29026 I 0/13/2025 70 IO Employee Benefits Fund Dental Insurance BENEFIT COORDINATORS CORPORATION (BC 2,004.90 29026 10/13/2025 7010 Employee Benefits Fund Dental Insurance BENEFIT COORDINATORS CORPORATION (BC 486.88 29026 10/13/2025 7010 Employee Benefits Fund Dental Insurance BENEFIT COORDINATORS CORPORATION (BC 3,591.95 29026 10/13/2025 7010 Employee Benefits Fund Dental Insurance BENEFIT COORDINATORS CORPORATION (BC 1,460.30 Check Total: 11,912.97
29027 10/13/2025 7000 Internal Service Fund Professional Services DON BENNER 650.00 29027 10/13/2025 7000 Internal Service Fund Professional Services DON BENNER 2,400.00 29027 10/13/2025 7000 Internal Service Fund Operations & Maintenance DON BENNER 150.00 Check Total: 3,200.00
29028 I 0/13/2025 7020 Risk Management Fund Professional Services BEST BEST & KRIEGER 3,163.70 29028 10/13/2025 6000 Water Enterprise Fund Professional Services BEST BEST & KRIEGER 722.50 29028 10/13/2025 0001 General Fund Professional Services BEST BEST & KRIEGER 23,583.43 ---
Check Total: 27,469.63 -
29029 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 13.33 29029 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 139.38 29029 10/13/2025 000 I General Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 21.05 29029 10/13/2025 7000 Internal Service Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 4.16 29029 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 19.38 29029 10/13/2025 IO 11 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 14.31 29029 10/13/2025 000 I General Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 202.71 29029 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 36.16 29029 10/13/2025 I 011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 91.71 29029 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 15.07 29029 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 56.23 29029 I 0/13/2025 6000 Water Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 5.37 29029 10/13/2025 I 01 I Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 36.90 29029 10/13/2025 7000 Internal Service Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 12.39 29029 10/13/2025 7000 Internal Service Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 14.31 29029 10/13/2025 IO 11 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 69.70 29029 10/13/2025 0001 General Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 27.39 Check Total: 779.55 -'
29030 10/13/2025 60 IO Sewer Enterprise Fund Uniform & Clothing Expense BOOTBARN 200.00 29030 10/13/2025 6000 Water Enterprise Fund Uniform & Clothing Expense BOOT BARN 173.99 AP-Checks for Approval (10/9/2025 - 4: 13 PM) Page6
Check Number Check Date Fund Account Name Vendor Name Void Amount 29030 10/13/2025 6010 Sewer Enterprise Fund Uniform & Clothing Expense BOOT BARN 200.00 29030 10/13/2025 60 IO Sewer Enterprise Fund Uniform & Clothing Expense BOOT BARN 179.43 29030 10/13/2025 7000 Internal Service Fund Uniform & Clothing Expense BOOT BARN 200.00 29030 10/13/2025 6010 Sewer Enterprise Fund Uniform & Clothing Expense BOOT BARN 163.11 29030 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense BOOT BARN 173.99 29030 10/13/2025 6010 Sewer Enterprise Fund Uniform & Clothing Expense BOOT BARN 173.99 Check Total: 1,464.51
29031 10/13/2025 7000 Internal Service Fund Special Departmental Expense BRADY INDUSTRIES 2,489.02 Check Total: 2,489.02 -
29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 3,390.00 29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 2,790.00 29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 79.89 29032 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense BSK ASSOCIATES 999.40 29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 213.04 29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 61.12 29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 30.56 29032 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense BSK ASSOCIATES 999.40 29032 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense BSK ASSOCIATES 213.04 29032 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense BSK ASSOCIATES 61.12 29032 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense BSK ASSOCIATES 79.89 29032 10/13/2025 0007 Measure V Fund Fruitland Ave Rd Improvements BSK ASSOCIATES 5,075.00 29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 79.89 29032 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense BSK ASSOCIATES 213.04 29032 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense BSK ASSOCIATES 61.12 29032 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense BSK ASSOCIATES 79.89 29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 79.89 29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 1,356.00 29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 1,356.00 29032 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense BSK ASSOCIATES 26.63 29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 1,356.16 29032 10/13/2025 0007 Measure V Fund Fruitland Ave Rd Improvements BSK ASSOCIATES 4,246.75 29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 213.04 29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 3,090.00 29032 10/13/2025 6007 1,2,3-TCP Fund Professional Services BSK ASSOCIATES 2,598.44 29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 213.04 29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 124.14 29032 I 0/13/2025 1018 SB I-Road Maint & Rehab RMRA Fruitland Ave Rd Improvements BSK ASSOCIATES 3,401.75 29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 756.00 29032 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense BSK ASSOCIATES 101.44 29032 10/13/2025 6000 Water Enterprise Fund Professional Services BSK ASSOCIATES 133.15 AP-Checks for Approval (10/9/2025 - 4:13 PM) Page 7
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 33,478.83 -
29033 10/13/2025 7000 Internal Service Fund Operations & Maintenance BURTONS FIRE INC 2,985.90 Check Total: 2,985.90
29034 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense CAL FARM SERVICES 113.11 29034 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense CAL FARM SERVICES 67.86 29034 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense CAL FARM SERVICES 25.11 29034 10/13/2025 1011 Gas Tax/Street Improvement Professional Services CAL FARM SERVICES 80.00 Check Total: 286.08
29035 10/13/2025 0001 General Fund Castle Park Deposits CELESTE CEJA 200.00 Check Total: 200.00
29036 10/13/2025 7000 Internal Service Fund Professional Services CERTIFIED AUTOMOTIVE 126.00 Check Total: 126.00 •
29037 10/13/2025 000 I General Fund Planning Deposits CERTIFIED STAINLESS SERVICE 474.32 Check Total: 474.32 ...
29038 10/13/2025 6000 Water Enterprise Fund Uniform & Clothing Expense CINTAS CORP 86.39 29038 10/13/2025 IO 11 Gas Tax/Street Improvement Uniform & Clothing Expense CINTAS CORP 36.53 29038 10/13/2025 0001 General Fund Uniform & Clothing Expense CINTAS CORP 43.04 29038 10/13/2025 7000 Internal Service Fund Special Departmental Expense CINTAS CORP 35.00 29038 10/13/2025 7000 Internal Service Fund Special Departmental Expense CINTAS CORP 35.00 29038 10/13/2025 7000 Internal Service Fund Uniform & Clothing Expense CINTAS CORP 35.00 29038 10/13/2025 7000 Internal Service Fund Uniform & Clothing Expense CINTAS CORP 35.00 29038 10/13/2025 60 IO Sewer Enterprise Fund Uniform & Clothing Expense CINTAS CORP 83.99 Check Total: 389.95 .
29039 10/13/2025 7030 Information Technology Fund Memberships & Subscriptions CIVICPLUS LLC 12,075.00 Check Total: 12,075.00 ~
29040 10/13/2025 7000 Internal Service Fund Utilities COMCAST 13.10 Check Total: 13.10 ...,)
29041 10/13/2025 5046 Applegate Ranch Lndscp Special Departmental Expense CONSOLIDATED ELECTRICAL DISTRIBUTOR! 259.80 29041 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense CONSOLIDATED ELECTRICAL DISTRIBUTOR! 4.11 29041 10/13/2025 IO 11 Gas Tax/Street Improvement Special Departmental Expense CONSOLIDATED ELECTRICAL DISTRIBUTOR! 411.35 AP-Checks for Approval (10/9/2025 - 4:13 PM) Page 8
Check Number Check Date Fund Account Name Vendor Name Void Amount 29041 10/13/2025 7000 Internal Service Fund Special Departmental Expense CONSOLIDATED ELECTRICAL DISTRIBUTOR! 74.11 29041 10/13/2025 60 IO Sewer Enterprise Fund Special Departmental Expense CONSOLIDATED ELECTRICAL DISTRIBUTOR! 123.12 Check Total: 872.49
29042 10/13/2025 1013 Local Transportation Fund Project Retention CONSOLIDATED ENGINEERING INC -11,518.50 29042 10/13/2025 1017 RSTP-Regional SurfTransp Prog Olive Avenue Overlay CONSOLIDATED ENGINEERING INC 191,297.00 29042 10/13/2025 1013 Local Transportation Fund Olive Avenue Overlay CONSOLIDATED ENGINEERING INC 230,370.00 29042 10/13/2025 1017 RSTP-Regional SurfTransp Prog Project Retention CONSOLIDATED ENGINEERING INC -9,564.85 Check Total: 400,583.65
29043 10/13/2025 0001 General Fund Special Departmental Expense CPS HR CONSULTING -35.00 29043 10/13/2025 000 I General Fund Special Departmental Expense CPS HR CONSULTING 902.00 29043 10/13/2025 000 I General Fund Special Departmental Expense CPS HR CONSULTING 828.00 Check Total: 1,695.00
29044 10/13/2025 000 I General Fund Training CSULB FOUNDATION 999.00 29044 10/13/2025 000 I General Fund Training CSULB FOUNDATION 999.00 29044 10/13/2025 000 I General Fund Travel/Conferences/Meetings CSULB FOUNDATION 405.00 Check Total: 2,403.00
29045 10/13/2025 7000 Internal Service Fund Professional Services D & D PEST CONTROL 38.00 29045 10/13/2025 7000 Internal Service Fund Professional Services D & D PEST CONTROL 38.00 29045 10/13/2025 7000 Internal Service Fund Professional Services D & D PEST CONTROL 38.00 29045 10/13/2025 7000 Internal Service Fund Professional Services D & D PEST CONTROL 44.00 29045 10/13/2025 7000 Internal Service Fund Professional Services D & D PEST CONTROL 44.00 29045 10/13/2025 7000 Internal Service Fund Professional Services D & D PEST CONTROL 55.00 29045 10/13/2025 7000 Internal Service Fund Professional Services D & D PEST CONTROL 38.00 29045 10/13/2025 7000 Internal Service Fund Professional Services D & D PEST CONTROL 56.00 29045 10/13/2025 7000 Internal Service Fund Professional Services D & D PEST CONTROL 56.00 Check Total: 407.00.,
29046 10/13/2025 6000 Water Enterprise Fund Accounts Payable DANE REALTY, INC. 58.16 Check Total: 58.16-
29047 10/13/2025 7030 Information Technology Fund Memberships & Subscriptions DATA PATH 1,089.00 29047 10/13/2025 7030 Information Technology Fund Memberships & Subscriptions DATAPATH 100.83 29047 10/13/2025 7030 Information Technology Fund Professional Services DATA PATH 4,224.61 29047 10/13/2025 7030 Information Technology Fund Professional Services DATA PATH 8,321.00 29047 10/13/2025 7030 Information Technology Fund Memberships & Subscriptions DATAPATH 760.00 29047 10/13/2025 7030 Information Technology Fund Memberships & Subscriptions DATA PATH 3,431.00 29047 10/13/2025 7030 Information Technology Fund Memberships & Subscriptions DATA PATH 2,862.50 AP-Checks for Approval (10/9/2025 - 4:13 PM) Page 9
Check Number Check Date Fund Account Name Vendor Name Void Amount 29047 10/13/2025 7030 Information Technology Fund Memberships & Subscriptions DATA PATH 2,806.00 Check Total: 23,594.94
29048 10/13/2025 0001 General Fund Various Classes MARY ANN DAVIS 364.00 Check Total: 364.00
29049 10/13/2025 1041 General Plan Update Fund Professional Services DE NOVO PLANNING GROUP 23,907.00 Check Total: 23,907.00
29050 10/13/2025 7020 Risk Management Fund Professional Services DELFINO MADDEN O'MALLEY COYLE & KOE 500.50 Check Total: 500.50
29051 10/13/2025 7000 Internal Service Fund Operations & Maintenance DELRAYTIRE 1,241.01 29051 10/13/2025 7000 Internal Service Fund Operations & Maintenance DELRAY TIRE 494.11 Check Total: 1,735.12
29052 10/13/2025 0001 General Fund Professional Services DEPT. OF JUSTICE 128.00 Check Total: 128.00 _
29053 10/13/2025 1018 SB I-Road Maint & Rehab RMRA Pavement Markings DISPENSING TECHNOLOGY CORPORATION 300.00 29053 10/13/2025 1018 SBl-Road Maint & Rehab RMRA Pavement Markings DISPENSING TECHNOLOGY CORPORATION 3,006.23 29053 10/13/2025 1018 SBl-Road Maint & Rehab RMRA Pavement Markings DISPENSING TECHNOLOGY CORPORATION 3,167.85 Check Total: 6,474.08 -
29054 10/13/2025 0001 General Fund Uniform & Clothing Expense ELITE UNIFORMS 643.08 29054 10/13/2025 0001 General Fund Uniform & Clothing Expense ELITE UNIFORMS 66.00 29054 10/13/2025 0001 General Fund Uniform & Clothing Expense ELITE UNIFORMS 40.00 29054 10/13/2025 0001 General Fund Uniform & Clothing Expense ELITE UNIFORMS 436.33 29054 10/13/2025 0001 General Fund Uniform & Clothing Expense ELITE UNIFORMS 339.41 Check Total: 1,524.82 -'
29055 10/13/2025 0001 General Fund Uniform & Clothing Expense ENTENMANN-ROVIN CO. 154.69 29055 10/13/2025 000 I General Fund Uniform & Clothing Expense ENTENMANN-ROVIN CO. 248.88 Check Total: 403.57 ~
29056 10/13/2025 0004 Public Safety Trans & Use Tax Rents & Leases ENTERPRISE FM TRUST 338.45 Check Total: 338.45 .,/
AP-Checks for Approval (10/9/2025 - 4:13 PM) Page 10
Check Number Check Date Fund Account Name Vendor Name Void Amount 29057 10/13/2025 0001 General Fund Community Center Deposits ROBERT ESTACIO 350.00 Check Total: 350.00 -
29058 10/13/2025 7000 Internal Service Fund Small Tools FASTENAL COMPANY 177.25 Check Total: 177.25
29059 10/13/2025 6010 Sewer Enterprise Fund Special Departmental Expense FERGUSON WATERWORKS 1,054.37 Check Total: 1,054.37 -
29060 10/13/2025 0001 General Fund Planning Deposits JUAN FLORES 931.22 Check Total: 931.22
29061 10/13/2025 7000 Internal Service Fund Operations & Maintenance FORD PRO 136.17 Check Total: 136.17
29062 10/13/2025 6000 Water Enterprise Fund Accounts Payable ANTHONY GARCIA 99.21 Check Total: 99.21
29063 10/13/2025 60 IO Sewer Enterprise Fund Accounts Payable ALBERTO GARCIA ESPINOZA 13.74 29063 10/13/2025 6020 Sanitation Enterprise Fund Accounts Payable ALBERTO GARCIA ESPINOZA 9.42 29063 10/13/2025 6000 Water Enterprise Fund Accounts Payable ALBERTO GARCIA ESPINOZA 187.45 Check Total: 210.61 .J
29064 10/13/2025 60 IO Sewer Enterprise Fund Special Departmental Expense GARTON TRACTOR INC 156.52 Check Total: 156.52 -
29065 10/13/2025 7000 Internal Service Fund Uniform & Clothing Expense GCP WW HOLDCO LLC 123.37 Check Total: 123.37
29066 10/13/2025 7000 Internal Service Fund Special Departmental Expense GRAINGER 1,415.75 29066 10/13/2025 7000 Internal Service Fund Special Departmental Expense GRAINGER 248.91 Check Total: 1,664.66 __,
29067 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense GRANITE CONSTRUCTION COMPANY 2,101.26 29067 I 0/13/2025 6010 Sewer Enterprise Fund Special Departmental Expense GRANITE CONSTRUCTION COMPANY 2,101.26 Check Total: 4,202.52 '--.._\
29068 10/13/2025 0001 General Fund Professional Services HDL COREN & CONE 3,479.63 AP-Checks for Approval (10/9/2025 - 4:13 PM) Page 11
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 3,479.63 -
29069 10/13/2025 60 IO Sewer Enterprise Fund Accounts Payable KRISTY HELLAM 34.36 29069 10/13/2025 6020 Sanitation Enterprise Fund Accounts Payable KRISTY HELLAM 24.33 29069 10/13/2025 6000 Water Enterprise Fund Accounts Payable KRISTY HELLAM 32.70 Check Total: 91.39 _,
29070 I0/13/2025 7000 Internal Service Fund Utilities HOFFMAN SECURITY 584.75 29070 l 0/13/2025 7000 Internal Service Fund Utilities HOFFMAN SECURITY 915.00 29070 10/13/2025 7000 Internal Service Fund Utilities HOFFMAN SECURITY 187.00 Check Total: I,686.75
29071 10/13/2025 5037 Atwater South LNDSCP Special Departmental Expense HORIZON 1,131.62 29071 10/13/2025 5037 Atwater South LNDSCP Special Departmental Expense HORIZON 357.72 29071 10/13/2025 5037 Atwater South LNDSCP Special Departmental Expense HORIZON 33.87 29071 10/13/2025 5040 Mello Ranch 2 LNDSCP Special Departmental Expense HORIZON 84.48 29071 10/13/2025 000 I General Fund Special Departmental Expense HORIZON 156.82 Check Total: 1,764.51 _,,,
29072 10/13/2025 0001 General Fund Professional Services INDEPENDENT INVESTIGATIONS LLC 1,508.10 Check Total: 1,508.10
29073 10/13/2025 1018 SB I-Road Maint & Rehab RMRA Traffic Signals Maint & Repair JAM SERVICES INC 424.13 29073 10/13/2025 1018 SB I-Road Maint & Rehab RMRA Traffic Signals Main! & Repair JAM SERVICES INC 6,289.77 29073 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense JAM SERVICES INC 424.13 29073 10/13/2025 1018 SBl-Road Main! & Rehab RMRA Traffic Signals Maint & Repair JAM SERVICES INC 3,045.00 29073 10/13/2025 1018 SBl-Road Maint & Rehab RMRA Traffic Signals Maint & Repair JAM SERVICES INC 3,393.00 Check Total: 13,576.03 ,..;
29074 10/13/2025 7000 Internal Service Fund Professional Services JANI TEK CLEANING SOLUTIONS 14,281.65 --
Check Total: 14,281.65 .J
29075 10/13/2025 6020 Sanitation Enterprise Fund Accounts Payable PEDRO JIMENEZ RENTERIA 3.24 29075 10/13/2025 6000 Water Enterprise Fund Accounts Payable PEDRO nMENEZ RENTERIA 4.36 29075 10/13/2025 6010 Sewer Enterprise Fund Accounts Payable PEDRO JIMENEZ RENTERIA 4.58 Check Total: 12.18 ,
29076 10/13/2025 7000 Internal Service Fund Special Departmental Expense JOHNSTONE SUPPLY 92.58 AP-Checks for Approval (10/9/2025 - 4:13 PM) Page 12
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 92.58
29077 10/13/2025 6000 Water Enterprise Fund Accounts Payable JOY JONES 33.21 Check Total: 33.21
29078 10/13/2025 1011 Gas Tax/Street Improvement Professional Services JORGENSEN COMPANY 230.00 29078 10/13/2025 7000 Internal Service Fund Professional Services JORGENSEN COMPANY 238.73 Check Total: 468.73
29079 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense KELLOGG SUPPLY 110.10 29079 10/13/2025 60 IO Sewer Enterprise Fund Small Tools KELLOGG SUPPLY 68.19 29079 10/13/2025 6010 Sewer Enterprise Fund Uniform & Clothing Expense KELLOGG SUPPLY 344.61 29079 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense KELLOGG SUPPLY 64.46 29079 10/13/2025 60 IO Sewer Enterprise Fund Uniform & Clothing Expense KELLOGG SUPPLY 26.23 29079 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense KELLOGG SUPPLY 172.01 29079 10/13/2025 6010 Sewer Enterprise Fund Special Departmental Expense KELLOGG SUPPLY 286.84 29079 10/13/2025 6010 Sewer Enterprise Fund Special Departmental Expense KELLOGG SUPPLY 23.42 29079 10/13/2025 60 IO Sewer Enterprise Fund Small Tools KELLOGG SUPPLY 24.28 29079 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense KELLOGG SUPPLY 39.66 29079 10/13/2025 60 IO Sewer Enterprise Fund Special Departmental Expense KELLOGG SUPPLY 188.85 Check Total: 1,348.65
29080 10/13/2025 7020 Risk Management Fund Professional Services KENTM KAWAGOE PHO 375.00 Check Total: 375.00
29081 10/13/2025 7020 Risk Management Fund Professional Services KRAMER WORKPLACE INVESTIGATIONS 8,188.00 Check Total: 8,188.00 •
29082 10/13/2025 000 I General Fund Professional Services LAW OFFICE OF THOMAS E. LEWIS 200.00 29082 10/13/2025 0001 General Fund Professional Services LAW OFFICE OF THOMAS E. LEWIS 200.00 Check Total: 400.00 .
29083 10/13/2025 6010 Sewer Enterprise Fund Accounts Payable JOSEPH LAWSON 389.44 29083 10/13/2025 0001 General Fund Accounts Payable JOSEPH LAWSON 2.00 29083 10/13/2025 6000 Water Enterprise Fund Accounts Payable JOSEPH LAWSON 1,285.67 ---
Check Total: 1,677.11 -
29084 10/13/2025 6010 Sewer Enterprise Fund Accounts Payable JOSEPH LAWSON 496.00 AP-Checks for Approval (10/9/2025 - 4: 13 PM) Page 13
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 496.00
29085 10/13/2025 0001 General Fund Planning Deposits FRANCISCO LOBO BOJORGES 460.07 Check Total: 460.07
29086 10/13/2025 0001 General Fund Miscellaneous LOOMIS 432.79 Check Total: 432.79 .-
29087 10/13/2025 0001 General Fund Special Departmental Expense LOPES SEPTIC & PUMPING 150.00 Check Total: 150.00
29088 10/13/2025 0001 General Fund Community Center Deposits JESSICA MACIAS 350.00 Check Total: 350.00
29089 10/13/2025 00 IO Measure V Regional Fund Buhach Widening MARK THOMAS & COMPANY, INC 8,123.75 29089 10/13/2025 00 IO Measure V Regional Fund Bellevue Road Realignment MARK THOMAS & COMPANY, INC 56,666.42 Check Total: 64,790.17 -
29090 10/13/2025 0001 General Fund Castle Park Deposits ANA ROSA MARTINEZ 200.00 Check Total: 200.00 __,
29091 10/13/2025 6020 Sanitation Enterprise Fund Professional Services MC REGIONAL WASTE MGMT. AUTH. 11,422.92 Check Total: 11,422.92
29092 10/13/2025 0001 General Fund Printing & Advertising MCCLATCHY COMPANY LLC 130.75 29092 10/13/2025 0001 General Fund Printing & Advertising MCCLATCHY COMPANY LLC 310.93 29092 10/13/2025 000 I General Fund Printing & Advertising MCCLATCHY COMPANY LLC 212.26 29092 10/13/2025 0001 General Fund Printing & Advertising MCCLATCHY COMPANY LLC 366.89 Check Total: 1,020.83 -
29093 10/13/2025 000 I General Fund Coed Fall Softball MCNAMARA SPORTS 545.58 Check Total: 545.58
29094 10/13/2025 0001 General Fund Coed Fall Softball MERCED AREA SPORTS OFFICIALS, INC 175.00 29094 10/13/2025 0001 General Fund Men's Fall Softball MERCED AREA SPORTS OFFICIALS, INC 245.00 29094 10/13/2025 0001 General Fund Coed Fall Softball MERCED AREA SPORTS OFFICIALS, INC 210.00 29094 10/13/2025 0001 General Fund Coed Volleyball MERCED AREA SPORTS OFFICIALS, INC 1,230.00 29094 10/13/2025 0001 General Fund Men's Fall Softball MERCED AREA SPORTS OFFICIALS, INC 280.00 AP-Checks for Approval (10/9/2025 - 4: 13 PM) Page 14
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 2,140.00
29095 10/13/2025 0001 General Fund Special Departmental Expense MERCED COUNTY TAX COLLECTOR 118.85 Check Total: 118.85
29096 10/13/2025 000 I General Fund Professional Services MERCED FENCE COMPANY 380.00 Check Total: 380.00
29097 10/13/2025 6010 Sewer Enterprise Fund Professional Services MERCED IRRIGATION DISTRICT 1,797.20 Check Total: 1,797.20
29098 10/13/2025 7000 Internal Service Fund Operations & Maintenance MERCED TRUCK & TRAILER INC. 24,764.64 29098 10/13/2025 7000 Internal Service Fund Operations & Maintenance MERCED TRUCK & TRAILER INC. 722.51 Check Total: 25,487.15
29099 10/13/2025 6020 Sanitation Enterprise Fund Solid Waste Collectn/Disposal MID-VALLEY DISPOSAL LLC 299,072.63 29099 10/13/2025 6020 Sanitation Enterprise Fund AB 939 Support Fee MID-VALLEY DISPOSAL LLC -9,000.67 29099 10/13/2025 6020 Sanitation Enterprise Fund AB 939 Support Fee MID-VALLEY DISPOSAL LLC -9,057.95 29099 10/13/2025 6020 Sanitation Enterprise Fund Contract Admin Fee MID-VALLEY DISPOSAL LLC -20,911.53 29099 10/13/2025 6020 Sanitation Enterprise Fund AB 939 Support Fee MID-VALLEY DISPOSAL LLC -8,972.18 29099 10/13/2025 6020 Sanitation Enterprise Fund AB 939 Support Fee MID-VALLEY DISPOSAL LLC -8,962.09 29099 10/13/2025 6020 Sanitation Enterprise Fund Refuse Service Charge MID-VALLEY DISPOSAL LLC -19,484.81 29099 10/13/2025 6020 Sanitation Enterprise Fund Contract Admin Fee MID-VALLEY DISPOSAL LLC -21,135.24 29099 10/13/2025 6020 Sanitation Enterprise Fund Refuse Service Charge MID-VALLEY DISPOSAL LLC -18,941.87 29099 10/13/2025 6020 Sanitation Enterprise Fund Solid Waste Collectn/Disposal MID-VALLEY DISPOSAL LLC 298,736.19 29099 10/13/2025 6020 Sanitation Enterprise Fund Contract Admin Fee MID-VALLEY DISPOSAL LLC -20,935.08 29099 10/13/2025 6020 Sanitation Enterprise Fund Contract Admin Fee MID-VALLEY DISPOSAL LLC -21,001.54 Check Total: 439,405.86 -
29100 10/13/2025 6020 Sanitation Enterprise Fund Accounts Payable TERRI MILLER 6.49 29100 10/13/2025 6000 Water Enterprise Fund Accounts Payable TERRI MILLER 8.72 29100 10/13/2025 60 IO Sewer Enterprise Fund Accounts Payable TERRI MILLER 9.16 Check Total: 24.37
29101 10/13/2025 000 I General Fund Planning Deposits M-MIG CONSTRUCTION 121.37 Check Total: 121.37 -
29102 10/13/2025 1018 SB I-Road Maint & Rehab RMRA Curb, Gutter, Sidewalk Project MNZ CONCRETE 4,900.00 AP-Checks for Approval (I 0/9/2025 - 4: 13 PM) Page 15
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 4,900.00
29103 10/13/2025 6000 Water Enterprise Fund Accounts Payable SONGHI MORRIS 578.64 Check Total: 578.64
29104 10/13/2025 60 IO Sewer Enterprise Fund Project Retention MOUNTAIN CASCADE INC -2,586.93 29104 10/13/2025 60 IO Sewer Enterprise Fund Castle Sewer Interceptor MOUNTAIN CASCADE INC 5 I, 738.50 Check Total: 49,151.57
29105 10/13/2025 0001 General Fund Training NIKK.1 MULLIGAN 31.36 29105 10/13/2025 0001 General Fund Uniform & Clothing Expense NIKKI MULLIGAN 160.00 Check Total: 191.36
29106 10/13/2025 000 I General Fund Professional Services MUNISERVICES 8,508.88 29106 10/13/2025 000 I General Fund Professional Services MUNISERVICES 3,074.27 Check Total: 11,583.15
29107 I 0/13/2025 0001 General Fund Memberships & Subscriptions NENA 152.00 Check Total: 152.00
29108 10/13/2025 7030 Information Technology Fund Communications NEW HORIZON COMMUNICATIONS 2,415.13 Check Total: 2,415.13 -
29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS -30.45 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 52.18 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 186.61 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 112.62 29109 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense O'REILLY AUTO PARTS 567.89 29109 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense O'REILLY AUTO PARTS 17.38 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 339.48 29109 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense O'REILLY AUTO PARTS 45.54 29109 10/13/2025 IO I I Gas Tax/Street Improvement Special Departmental Expense O'REILLY AUTO PARTS 186.61 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 136.96 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 44.30 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 81.51 29109 10/13/2025 0001 General Fund Special Departmental Expense O'REILLY AUTO PARTS 19.56 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 413.51 29109 10/13/2025 IO I I Gas Tax/Street Improvement Special Departmental Expense O'REILLY AUTO PARTS 31.53 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS -48.82 29109 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense O'REILLY AUTO PARTS 29.57 AP-Checks for Approval (10/9/2025 - 4:13 PM) Page 16
Check Number Check Date Fund Account Name Vendor Name Void Amount 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 156.53 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS -118.10 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 199.38 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 48.90 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 110.93 29109 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense O'REILLY AUTO PARTS 157.65 29109 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense O'REILLY AUTO PARTS 27.17 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 383.69 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 838.09 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS -44.00 29109 10/13/2025 6010 Sewer Enterprise Fund Special Departmental Expense O'REILLY AUTO PARTS 15.20 29109 10/13/2025 6010 Sewer Enterprise Fund Special Departmental Expense O'REILLY AUTO PARTS 65.21 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 1,139.82 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 158.81 29109 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense O'REILLY AUTO PARTS 29.35 29109 10/13/2025 7000 Internal Service Fund Small Tools O'REILLY AUTO PARTS 19.38 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 978.66 29109 10/13/2025 6010 Sewer Enterprise Fund Special Departmental Expense O'REILLY AUTO PARTS 17.38 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 136.05 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS 184.75 29109 10/13/2025 6010 Sewer Enterprise Fund Special Departmental Expense O'REILLY AUTO PARTS 22.82 29109 10/13/2025 7000 Internal Service Fund Operations & Maintenance O'REILLY AUTO PARTS -586.38 29109 10/13/2025 0001 General Fund Special Departmental Expense O'REILLY AUTO PARTS 69.56 Check Total: 6,196.83 .-
29110 10/13/2025 0001 General Fund Race Communication Fiber Proj PHASE I CONSTRUCTION 5,478.26 Check Total: 5,478.26
29111 10/13/2025 0001 General Fund Planning Deposits PRECISION CIVIL ENGINEERING, INC. 362.50 29111 10/13/2025 6000 Water Enterprise Fund Professional Services PRECISION CIVIL ENGINEERING, INC. 350.00 29111 10/13/2025 0001 General Fund Planning Deposits PRECISION CIVIL ENGINEERING, INC. 332.50 29111 10/13/2025 0008 Measure V 20% AlternativeModes Phase 3 Ped Imp Proj Downtown PRECISION CIVIL ENGINEERING, INC. 12.62 29111 10/13/2025 0003 General Fund Capital Phase 3 Ped Imp Proj Downtown PRECISION CIVIL ENGINEERING, INC. 97.38 29111 10/13/2025 000 I General Fund Planning Deposits PRECISION CIVIL ENGINEERING, INC. 7,850.00 Check Total: 9,005.00 .
29112 10/13/2025 6010 Sewer Enterprise Fund Special Departmental Expense PRESTON'S LOCK & KEY 13.05 Check Total: 13.05 -"
29113 10/13/2025 0004 Public Safety Trans & Use Tax Machinery & Equipment PROFORCE 4,976.40 29113 10/13/2025 0004 Public Safety Trans & Use Tax Machinery & Equipment PROFORCE 8,560.80 AP-Checks for Approval (I 0/9/2025 - 4: 13 PM) Page 17
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 13,537.20
29114 10/13/2025 6010 Sewer Enterprise Fund Utilities PROJECT COMPANY FINCO PHASE VI LLC 16,258.01 ---
Check Total: 16,258.01
29115 10/13/2025 6001 Water Fund Capital Replacement Canal Creek Utility Crossing PROVOST & PRITCHARD CONSULTING GROU 898.31 29115 10/13/2025 60 IO Sewer Enterprise Fund Canal Creek Utility Crossing PROVOST & PRITCHARD CONSULTING GROU 898.30 Check Total: 1,796.61
29116 10/13/2025 5009 Price Annexation LO Professional Services PUMP PROS INC 10,378.30 Check Total: 10,378.30
29117 10/13/2025 0008 Measure V 20% AlternativeModes Phase 2 Ped Imp Proj Downtown QUAD KNOPF 79.50 29117 10/13/2025 0001 General Fund Professional Services QUAD KNOPF 4,358.20 29117 10/13/2025 000 I General Fund Professional Services QUAD KNOPF 594.00 29117 10/13/2025 6010 Sewer Enterprise Fund Castle Sewer Interceptor QUAD KNOPF 79.50 29117 10/13/2025 000 I General Fund Professional Services QUAD KNOPF 159.00 29117 10/13/2025 0001 General Fund Professional Services QUAD KNOPF 5,017.90 29117 10/13/2025 0001 General Fund Professional Services QUAD KNOPF 318.00 29117 10/13/2025 000 I General Fund Professional Services QUAD KNOPF 811.90 29117 10/13/2025 1018 SB I-Road Main! & Rehab RMRA Olive Avenue Overlay QUAD KNOPF 1,774.50 29117 10/13/2025 0001 General Fund Professional Services QUAD KNOPF 238.50 29117 10/13/2025 6010 Sewer Enterprise Fund Canal Creek Utility Crossing QUAD KNOPF 238.50 29117 10/13/2025 0007 Measure V Fund City Wide Traffic Signal Synch QUAD KNOPF 210.60 29117 10/13/2025 6010 Sewer Enterprise Fund Castle Sewer Interceptor QUAD KNOPF 1,877.40 29117 10/13/2025 6001 Water Fund Capital Replacement Canal Creek Utility Crossing QUAD KNOPF 238.50 29117 10/13/2025 60 IO Sewer Enterprise Fund Atwater Blvd Drainage Imprvmts QUAD KNOPF 4,610.20 29117 10/13/2025 0001 General Fund Professional Services QUAD KNOPF 632.50 Check Total: 21,238.70
29118 10/13/2025 0001 General Fund Castle Park Deposits R&S ERECTION TRI COUNTY INC 200.00 29118 10/13/2025 0001 General Fund Castle Park Rental R&S ERECTION TRI COUNTY INC -80.00 Check Total: 120.00 -
29119 10/13/2025 6000 Water Enterprise Fund Accounts Payable MARIA RAMIREZ 145.39 Check Total: 145.39 .._)
29120 I 0/13/2025 0001 General Fund Planning Deposits MARISELA REYNOSO FARIAS 416.89 Check Total: 416.89 -
AP-Checks for Approval (I 0/9/2025 - 4: 13 PM) Page 18
Check Number Check Date Fund Account Name Vendor Name Void Amount 29121 10/13/2025 6000 Water Enterprise Fund Accounts Payable CELESTE RIVAS 166.23 Check Total: 166.23
29122 10/13/2025 0001 General Fund Castle Park Deposits GLORIA RODRIGUEZ 200.00 Check Total: 200.00 -
29123 10/13/2025 6010 Sewer Enterprise Fund Accounts Payable TIMOTHY RODRIGUEZ 9.16 29123 10/13/2025 6000 Water Enterprise Fund Accounts Payable TIMOTHY RODRIGUEZ 148.15 29123 10/13/2025 6020 Sanitation Enterprise Fund Accounts Payable TIMOTHY RODRIGUEZ 6.49 Check Total: 163.80
29124 10/13/2025 3065 Low&Mod Inc Housing Asset Fune Professional Services RSG INC 1,366.25 Check Total: 1,366.25
29125 10/13/2025 IO 11 Gas Tax/Street Improvement Special Departmental Expense SAFE- T-LITE 246.11 Check Total: 246.11
29126 10/13/2025 7000 Internal Service Fund Professional Services SEQUOIA EQUIPMENT COMPANY, INC 1,014.00 29126 10/13/2025 7000 Internal Service Fund Operations & Maintenance SEQUOIA EQUIPMENT COMPANY, INC 2,691.26 Check Total: 3,705.26
29127 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense SHERWIN-WILLIAMS CO. 115.21 Check Total: 115.21 -
29128 10/13/2025 0001 General Fund Special Departmental Expense SIERRA MATERIALS & TRUCKING COMPANY 213.51 Check Total: 213.51 -
29129 10/13/2025 000 I General Fund Planning Deposits LUIS SOLORZANO ORTIZ 673.14 ---
Check Total: 673.14 ·-
29130 10/13/2025 6000 Water Enterprise Fund Accounts Payable MARIA SOTO 100.23 Check Total: 100.23 -
29131 10/13/2025 1018 SBl-Road Maint & Rehab RMRA Traffic Signals Maint & Repair ST FRANCIS ELECTRIC 4,465.50 Check Total: 4,46550 -
29132 10/13/2025 000 I General Fund Professional Services STATE PRO BUILDERS INC. 1,894 50 AP-Checks for Approval (10/9/2025 - 4: 13 PM) Page 19
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 1,894.50
29133 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense STEPPING STONE NURSERY 539.35 Check Total: 539.35
29134 10/13/2025 000 I General Fund Professional Services STERICYCLE INC 41.42 Check Total: 41.42
29135 10/13/2025 0001 General Fund Rents & Leases SUN RIDGE SYSTEMS INC 39,945.00 Check Total: 39,945.00
29136 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 1,103.38 29136 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 1,006.59 29136 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 832.37 29136 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 1,126.61 29136 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense SUPERIORPOOLPRODUCTSLLC 967.88 29136 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense SUPERIORPOOLPRODUCTSLLC 956.26 29136 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense SUPERIORPOOLPRODUCTSLLC 1,386.00 29136 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 824.72 Check Total: 8,203.81
29137 10/13/2025 0001 General Fund Planning Deposits SURE STOP MARKET 489.00 Check Total: 489.00
29138 10/13/2025 000 I General Fund Various Classes SWANK MOTION PICTURES INC 440.00 Check Total: 440.00 ,,,,
29139 10/13/2025 0004 Public Safety Trans & Use Tax Communications TANGO TANGO INC 598.00 Check Total: 598.00 --
29140 10/13/2025 6000 Water Enterprise Fund Training LOGAN TAYLOR 110.00 Check Total: 110.00 -..I
29141 10/13/2025 0001 General Fund Professional Services TAYLOR VETERINARY HOSPITAL 439.46 Check Total: 439.46
29142 10/13/2025 0001 General Fund Community Center Deposits TEAMSTERS LOCAL 948 210.00 AP-Checks for Approval (10/9/2025 - 4:13 PM) Page 20
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 210.00
29143 I0/13/2025 6000 Water Enterprise Fund Utilities TERRAFORM PHOENIX II ARCADIA HOLDING 5,957.41 29143 10/13/2025 7000 Internal Service Fund Utilities TERRAFORM PHOENIX II ARCADIA HOLDING 2,331.73 29143 10/13/2025 6000 Water Enterprise Fund Utilities TERRAFORM PHOENIX II ARCADIA HOLDING 4,977.97 29143 10/13/2025 6000 Water Enterprise Fund Utilities TERRAFORM PHOENIX II ARCADIA HOLDING 13,451.61 Check Total: 26,718.72
29144
-
10/13/2025 000 I General Fund Professional Services THE RADAR SHOP 436.00 Check Total: 436.00
29145 10/13/2025 1018 SB I-Road Maint & Rehab RMRA Pavement Markings THE SIGN GUYS 896.10 29145 10/13/2025 !018 SB I-Road Maint & Rehab RMRA Pavement Markings THE SIGN GUYS 4,350.00 Check Total: 5,246.10
29146 10/13/2025 7000 Internal Service Fund Professional Services TONYS PLUMBING SERVICE INC 940.00 Check Total: 940.00
29147 10/13/2025 7030 Information Technology Fund Communications TPX COMMUNICATIONS 13,001.45 29147 10/13/2025 7030 Information Technology Fund Communications TPX COMMUNICATIONS 13,197.96 Check Total: 26, I 99.41
-
29148 I0/13/2025 7000 Internal Service Fund Professional Services TRANE U.S. INC. 2,335.00 Check Total: 2,335.00 ~
29149 10/13/2025 000 I General Fund Professional Services TRANSUNION RISK AND ALTERNATIVE DATA 115.00 Check Total: 115.00
29150 I0/13/2025 7000 Internal Service Fund Utilities TRIPP SECURITY SYSTEMS 33.00 Check Total: 33.00 ...,
29151 10/13/2025 6000 Water Enterprise Fund Accounts Payable CRISTOFHER TRISTAN CORONADO 389.55 Check Total: 389.55 _,
29152 10/13/2025 7000 Internal Service Fund Operations & Maintenance TURF STAR INC 235.60 29152 10/13/2025 7000 Internal Service Fund Operations & Maintenance TURF STAR INC 2,430.66 29152 I0/13/2025 0001 General Fund Special Departmental Expense TURF STAR INC 74.89 AP-Checks for Approval (10/9/2025 - 4:13 PM) Page 21
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 2,741.15
29153 10/13/2025 60 IO Sewer Enterprise Fund Special Departmental Expense UNDERGROUND SERVICE ALERT OF NORTHE 371.93 Check Total: 371.93
29154 10/13/2025 7000 Internal Service Fund Operations & Maintenance UNITED ROTARY BRUSH CORPORATION 3,917.79 Check Total: 3,917.79
29155 10/13/2025 0001 General Fund Community Center Deposits JOSEFFINA VALENCIA 350.00 29155 10/13/2025 0001 General Fund Community Center Rental JOSEFFINA VALENCIA -80.00 Check Total: 270.00
29156 10/13/2025 6000 Water Enterprise Fund Accounts Payable J VALLEJO-MORA 135.76 Check Total: 135.76
29157 10/13/2025 7000 Internal Service Fund Special Departmental Expense VALLEY BUSINESS CENTER 736.24 Check Total: 736.24
29158 10/13/2025 7000 Internal Service Fund Operations & Maintenance VAN DE POL 256.60 29158 10/13/2025 7000 Internal Service Fund Operations & Maintenance VAN DE POL 11,669.73 29158 10/13/2025 7000 Internal Service Fund Operations & Maintenance VAN DE POL 11,721.95 Check Total: 23,648.28.
29159 10/13/2025 6010 Sewer Enterprise Fund Professional Services VEOLIA WATER NORTH AMERICA 196,406.03 29159 10/13/2025 60 IO Sewer Enterprise Fund Professional Services VEOLIA WATER NORTH AMERICA 196,406.03 Check Total: 392,812.06_
29160 10/13/2025 7010 Employee Benefits Fund Vision Insurance VISION SERVICE PLAN (CA) 1,028.43 29160 10/13/2025 7010 Employee Benefits Fund Vision Insurance VISION SERVICE PLAN (CA) 1,881.24 29160 10/13/2025 7010 Employee Benefits Fund Vision Insurance VISION SERVICE PLAN (CA) 17.58 Check Total: 2,927.25 . ..,
29161 10/13/2025 0001 General Fund Special Departmental Expense WATERFORD IRRIGATION SUPPLY, INC 42.76 29161 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense WATERFORD IRRIGATION SUPPLY, INC 8.29 29161 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense WATERFORD IRRIGATION SUPPLY, INC 60.00 29161 10/13/2025 1011 Gas Tax/Street Improvement Special Departmental Expense WATERFORD IRRIGATION SUPPLY, INC 28.98 29161 10/13/2025 IO 11 Gas Tax/Street Improvement Special Departmental Expense WATERFORD IRRIGATION SUPPLY, INC 19.14 29161 10/13/2025 0001 General Fund Special Departmental Expense WATERFORD IRRIGATION SUPPLY, INC 77.02 29161 10/13/2025 6000 Water Enterprise Fund Special Departmental Expense WATERFORD IRRIGATION SUPPLY, INC 10.12 AP-Checks for Approval (10/9/2025 - 4:13 PM) Page 22
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 246.31 ,--
29162 10/13/2025 6020 Sanitation Enterprise Fund Accounts Payable AARON WEST l.62 29162 10/13/2025 6000 Water Enterprise Fund Accounts Payable AARON WEST 185.18 29162 10/13/2025 6010 Sewer Enterprise Fund Accounts Payable AARON WEST 2.29 Check Total: 189.09
29163 10/13/2025 7000 Internal Service Fund Utilities WEST COAST GAS CO. INC. 29.97 Check Total: 29.97
29164 10/13/2025 6000 Water Enterprise Fund Accounts Payable JOSEPH WHITE 37.17 Check Total: 37.17 ·_.,
29165 10/13/2025 7000 Internal Service Fund Special Departmental Expense WINTON HARDWARE 10.21 29165 10/13/2025 0001 General Fund Special Departmental Expense WINTON HARDWARE 30.13 29165 10/13/2025 7000 Internal Service Fund Special Departmental Expense WINTON HARDWARE 36.80 29165 10/13/2025 000 I General Fund Special Departmental Expense WINTON HARDWARE 87.25 Check Total: 164.39
29166 10/13/2025 6000 Water Enterprise Fund Accounts Payable WISDOM PROPERTY MGMNT 149.61 29166 10/13/2025 6010 Sewer Enterprise Fund Accounts Payable WISDOM PROPERTY MGMNT 206.16 Check Total: 355.77
29167 10/13/2025 6000 Water Enterprise Fund Accounts Payable KIN TUNG WONG 78.37 Check Total: 78.37 ..;
29168 10/13/2025 000 I General Fund Special Departmental Expense WORK WELLNESS 1,067.00 Check Total: 1,067.00
_.J
29169 10/13/2025 6000 Water Enterprise Fund Accounts Payable A VONG YANG 62.39 Check Total: 62.39 _,,
Report Total: 2,425,255.30
AP-Checks for Approval (10/9/2025 - 4:13 PM) Page 23
CITY OF ATWATER
Minutes
CITY COUNCIL
ACTION MINUTES
August 25, 2025
Council Chambers – 750 Bellevue Road, Atwater, California
CALL TO ORDER
The City Council meeting was called to order at 6:00 PM.
ROLL CALL
Present: Mayor Nelson, Mayor Pro Tem Cale, Council Members Ambriz, Raymond, Rochester
Absent: None
INVOCATION:
Provided by City Clerk Billings.
PLEDGE OF ALLEGIANCE:
Led by City Council Member Rochester.
SUBSEQUENT NEED ITEMS: None
APPROVAL OF AGENDA:
Motion to approve the agenda as posted.
MOTION: Raymond
SECOND: Ambriz
VOTE: Motion passed unanimously.
PRESENATIONS:
• Monthly report by Merced County District 3 Supervisor McDaniel
City Council Meeting Action Minutes for August 25, 2025 Page 2
CONSENT CALENDAR
Item Removed for Separate Consideration and Discussion: Items 1,6,7 and 8.
Motion to approve Consent Calendar as amended.
MOTION: Cale
SECOND: Raymond
VOTE: Motion passed unanimously.
Approved Items:
• Item 2: Planning Commission Minutes – June 18, 2025 (Regular meeting) • Item 3: City Council Minutes – June 9, 2025 (Regular Meeting) and June 23, 2025 (Regular Meeting)
• Item 4: Resolution No. 3564-25 Budget Amendment No. 3 Approving Budget Amendment for Previously Approved Purchase of Type I Fire Engine • Item 5: Resolution No. 3565-25 Approving Memorandum of Understanding with. the County of Merced Office of Emergency Services for the State Homeland Security Grant Programs Funding for Equipment, Planning, Administration, Training and Exercises
Voted by one motion, with the amendments noted for item number 6 direction given to City Manager regarding the Emergency Operations Plans.
Motion to approve Items 1,6,7 and 8.
MOTION: Cale
SECOND: Raymond
NOES: Rochester
VOTE: Motion passed.
REPORTS AND PRESETATIONS FROM STAFF:
Accepting the Fruitland Avenue Reconstruction Phase 3 as Complete MOTION: Council Member Ambriz motioned to accept work done under the contract for Fruitland Avenue Reconstruction Phase 3, City Project 16-2-3; and authorizes the City Manager to sign a Notice of Completion and have it recorded on behalf of the city; seconded by Mayor Pro Tem Cale.
VOTE: Motion passed unanimously.
COMMENTS FROM THE PUBLIC
Public comments were received regarding alert systems, city staff, public safety staffing, and upcoming community events.
City Council Meeting Action Minutes for August 25, 2025 Page 3
COUNCIL MATTERS
Council Members and Mayor provided individual updates.
CITY MANAGER REPORT
Update provided by City Manager Hoem.
ADJOURNMENT
The meeting adjourned at 6:50 PM.
APPROVED:
________________________________
MICHAEL G. NELSON
MAYOR
ATTEST:
_______________________________
JANELL MARTIN
ASSISTANT CITY CLERK
CITY OF ATWATER
Minutes
CITY COUNCIL
ACTION MINUTES
September 8, 2025
Council Chambers – 750 Bellevue Road, Atwater, California
CALL TO ORDER
The City Council meeting was called to order at 6:00 PM.
ROLL CALL
Present: Mayor Nelson, Mayor Pro Tem Cale, Council Members Ambriz, Rochester
Absent: Raymond
INVOCATION:
Provided by Keaton Sanchez.
PLEDGE OF ALLEGIANCE:
Led by Mayor Pro Tem Cale.
SUBSEQUENT NEED ITEMS: None
APPROVAL OF AGENDA:
Motion to approve the agenda as posted.
MOTION: Cale
SECOND: Ambriz
ABSENT: Raymond
VOTE: Motion passed.
PRESENATIONS:
• Verbal Update regarding Merced County's Implementation Plan regarding
City Council Meeting Action Minutes for September 8, 2025 Page 2 the $3.2 Million Grant Award and Collaboration with the City of Atwater
CONSENT CALENDAR
Motion to approve Consent Calendar as presented.
MOTION: Cale
SECOND: Rochester
ABSENT: Raymond
VOTE: Motion passed.
Approved Items:
• Item 1: Treasure’s Report – June 30, 2025
• Item 2: Warrants – September 8, 2025
• Item 3: City Council Minutes – July 14, 2025 (Regular meeting) • Item 4: Approving On-Call Professional Construction Contracts with Various Consultants for Carbon Change-Outs
COMMENTS FROM THE PUBLIC
Public comments were received regarding new businesses, upcoming and ongoing community events and sidewalk projects.
COUNCIL MATTERS
Council Members and Mayor provided individual updates.
CITY MANAGER REPORT
Update provided by City Manager Hoem.
CLOSED SESSION
Conference with Labor Negotiators - Government Code Section 54957.6, Agency Negotiators: City Manager Hoem and Human Resources Director Sousa Bargaining Units: Atwater Police Officer Association, AFSCME Local 2703 - Clerical Employees Unit, Mid-Managers Group, and Miscellaneous Employees Unit REPORT OUT FROM CLOSED SESSION:
City Attorney reported there was no reportable action.
ADJOURNMENT
The meeting adjourned at 7:18 PM.
City Council Meeting Action Minutes for September 8, 2025 Page 3 APPROVED:
________________________________
MICHAEL G. NELSON
MAYOR
ATTEST:
_______________________________
JANELL MARTIN
ASSISTANT CITY CLERK
CITY COUNCIL
AGENDA REPORT
MEETING
DATE:
October 13, 2025
TO: Mayor and City Council
FROM: Anna Nicholas, Finance Director
PREPARED
BY:
Gisela Peralta, Executive Assistant - Deputy City Clerk SUBJECT: Approving Fourth Amendment to the Professional Services Agreement to MuniServices, LLC of Centreville, Virginia for Consultant Services for Sales and Use Tax Audit & Report Services (Finance Director Nicholas)
RECOMMENDED COUNCIL ACTION
Adoption of Resolution No. 3572-25 approving the Fourth Amendment to the Professional Services Agreement, in a form approved by the City Attorney, to MuniServices, LLC of Centreville, Virginia to comply with state of California Department of Tax and Fee Administration requirements authorizing MuniServices, LLC to examine transactions tax, sales tax and use tax records of the City of Atwater and directs the City Manager, or his designee, to execute the Fourth Amendment on behalf of the City.
I. BACKGROUND/ANALYSIS:
On August 11, 1997, the City of Atwater entered into a Professional Services Agreement with MuniSerives, LLC (“MuniServies”) to to perform, among other things, Sales and Use Tax Audit & Reporting Services.
On or about December 23, 2013, the City and MuniServices executed a letter agreement memorializing the agreement to include Local Tax Compliance Services.
On May 27, 2014, the City and MuniServices executed Amendment No. 2 to include District Tax Services.
In November 2022, the Measure B Transaction and Use Tax was passed by the City of Atwater, which will be effective on or about April 1, 2023 (“District Tax”).
On December 12, 2022, City Council adopted Resolution No. 3360-22 authorizing examination of sales or transaction and use tax records and designating MuniServices, LLC to examine the sales or transactions and use tax records of the California Department of Tax and Fee Administration.
CITY COUNCIL
Mike Nelson, Mayor
Danny Ambriz Brian Raymond
John Cale Kalisa Rochester
Agenda Report - Approving Fourth Amendment to the Professional Services Agreement to MuniServices, LLC of Centreville, Virginia for Consultant Services for Sales and Use Tax Audit & Report Services (Finance Director Nicholas) Page 2
On March 13, 2023, the City and MuniServices executed Amendment No. 3.
The City of Atwater has utilized MuniSevices, LLC since 1997 to provide sales tax information and sales tax audit services. Muni Services provides quarterly updates on sales tax activity and sales tax revenue forecasts in addition to auditing sales tax receipts to ensure the City is receiving all sales tax revenue to which it is entitled to.
ANALYSIS:
The approval of the Fourth Amendment to the MuniServices Professional Service Agreement for Sales and Use Tax Audit and Report Services, will allow the City to comply with the state of California Department of Tax and Fee Administration and satisfy the requirements of section 7056.
In addition, section 7056 of the California Revenue and Taxation Code imposes conditions on the access to information related to the collection of sales, transaction, and use tax by the Agency. To satisfy the requirement of section 7056, Section 7 Confidentiality is amended regarding Access to Transactions Tax, Sales Tax, and Use Tax.
Amendment No. 4 includes a price adjustment for the Sales Tax Analysis & Reporting System Services (STARS) online portal system. The current annual price of $2,000 will be increased to $2,100 and adjusted annually at the beginning of each term by five percent (5%).
II. FISCAL IMPACTS:
The agreement is included in the approved 2025/26 annual budget as approved by the City Council annually.
This item has been reviewed by the Finance Director.
III. LEGAL REVIEW:
This item has been reviewed by the City Attorney.
IV. EXISTING POLICY:
This item is consistent with goal number one (1) of the 2026-2030 City's Strategic Plan:
to ensure the City's continued financial solvency.
V. ALTERNATIVES:
N/A
VI. INTERDEPARTMENTAL COORDINATION:
This item has been reviewed by all relevant departments.
Agenda Report - Approving Fourth Amendment to the Professional Services Agreement to MuniServices, LLC of Centreville, Virginia for Consultant Services for Sales and Use Tax Audit & Report Services (Finance Director Nicholas) Page 3
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 considered a "project" pursuant to Section 21065 of the Public Resources Code in that the action would not have a direct or indirect effect to the physical environment and therefore is not subject to analysis.
IX. STEPS FOLLOWING APPROVAL:
If approved, the agreement between the City of Atwater and MuniServices will be executed and services will continue.
Submitted by:
Anna Nicholas, Finance Director
Approved by:
Chris Hoem, City Manager
Attachments:
1. Resolution XXXX-25 Approving Amendment No. 4 to MuniServices PSA
2. CA - City of Atwater - Amend 4 to CSA
CITY COUNCIL
OF THE
CITY OF ATWATER
RESOLUTION NO. XXXX-25
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF ATWATER APPROVING AMENDMENT
NO. 4 TO THE PROFESSIONAL SERVICES
AGREEMENT WITH MUNISERVICES, LLC OF
CENTREVILLE, VIRIGINIA FOR CONSULTANT
SERVICES FOR SALES AND USE TAX AUDIT &
REPORT SERVICES
WHEREAS, on August 11, 1997, the City of Atwater (“City”) entered into a Professional Services Agreement with MuniServices, LLC (“MuniServices”) to perform, among other things, Sales and Use Tax Audit and Reporting Services; and WHEREAS, on or about December 23, 2013, the City and MuniServices executed a letter agreement to include Local Tax Compliance Services; and WHEREAS, on May 27, 2014, the City and MuniServices executed Amendment No. 2 to include District Tax Services; and
WHEREAS, on March 13, 2023, the City and MuniServices executed Amendment No. 3; and
WHEREAS, in order to comply with the California Department of Tax and Fee Administration (CDTFA) requirements and Section 7056 of the California Revenue and Taxation Code governing access to confidential transactions, sales, and use tax data, the City and MuniServices desire to execute Amendment No. 4 to the Professional Services Agreement to include a price adjustment for the Sales Tax Analysis & Reporting System Services (STARS) online portal system from $2,000 to $2,100, adjusted annually at the beginning of each term by five percent (5%).
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Atwater does hereby authorize the City Manager, or his designee, to execute Amendment No. 4 to the Professional Services Agreement, in a form approved by the City Attorney, with MuniServices, LLC of Centreville, Virginia, for Consultant Services for Sales and Use Tax Audit and Report Services.
Resolution No. XXXX-25 Page 2
The foregoing resolution is hereby adopted this 13th day of October 2025.
AYES:
NOES:
ABSENT:
APPROVED:
________________________________
MICHAEL G. NELSON, MAYOR
ATTEST:
_______________________________
KORY J. BILLINGS, CITY CLERK
Amendment No. 004 to Consultant Services Agreement
between
City of Atwater and MuniServices, LLC
This Fourth Amendment (“Amendment No. 4”) is entered into between City of Atwater, a government entity in the State of California (“City”) and MuniServices, LLC., a Delaware limited liability company (“Consultant”), (collectively the “Parties”).
The City and Consultant agree as follows:
WHEREAS, the City and Consultant, entered into a Consultant Services Agreement on August 11, 1997 (hereinafter “Agreement”) to provide, among other things, Sales, Transactions and Use Tax Audit and Clearview Sales/Use Tax Analysis and Reporting Services (“Services”); WHEREAS, the City and Consultant have previously amended the Agreement on three occasions (Amendments No. 1, 2, and 3) to revise certain terms and conditions; and WHEREAS, the Parties have continued to operate under the Agreement, which has been renewed for successive one (1) year terms by mutual consent; and WHEREAS, Exhibit A, Section 6 of the Agreement currently does not include annual Price Adjustment language to reflect the increased costs of goods and services; and WHEREAS, the City and Consultant now desire to enter into this Fourth Amendment to further modify the Agreement as set forth herein.
NOW THEREFORE, in consideration of the promises and mutual covenants contained herein, the Parties hereby agree to amend the Agreement as follows:
1. This Amendment No. 4 is effective as of August 11, 2025 (“Effective Date of Amendment No. 4”).
2. Exhibit A, Section 6. Fees, of the Agreement is amended to add the following paragraph:
Price Adjustment
All fees and expenses associated with the Sales Tax Analysis & Reporting System Services of this Agreement are adjusted annually at the beginning of each Term Year of the Agreement by five percent (5%).
3. Exhibit A, Section 6A. Sales/Use Tax Information Service. of the Agreement is amended as follows:
CA- City of Atwater
Amendment No. 4 to CSA
Consultant shall provide the Sales Tax Query System and STARS Reports for Two-Thousand One Hundred Dollars ($2,100) for the first year, or Five Hundred Twenty-Five Dollars ($525.00) per quarter.
4. Except as herein modified, all other provisions of the Agreement, including any exhibits and subsequent amendments thereto, shall remain in full force and effect.
5. In case of a conflict between the terms of this Amendment and the terms of the Contract, the terms of this Amendment shall strictly prevail.
IN WITNESS WHEREOF, the undersigned authorized representatives of Consultant and City have executed this Amendment No. 4.
MuniServices, LLC
By: \signature2\
Name: \fullname2\
Title: \title2\
Date: \date2\
City of Atwater
By: \signature2\
Name: \fullname2\
Title: \title2\
Date: \date2\
CITY COUNCIL
AGENDA REPORT
MEETING
DATE:
October 13, 2025
TO: Mayor and City Council
FROM: Robert Carvalho, CAL Fire Battalion Chief/Fire Marshal
PREPARED
BY:
Robert Carvalho, CAL Fire Battalion Chief/Fire Marshal
SUBJECT: Acknowledging Receipt of 2025 Annual City of Atwater Fire Inspection SB1205 Compliance Report (CAL FIRE Battalion Chief Carvalho)
RECOMMENDED COUNCIL ACTION
Adoption of Resolution No. 3573-25 acknowledging receipt of 2025 annual City of Atwater Fire Inspection Compliance Report as mandated by California Senate Bill 1205.
I. BACKGROUND/ANALYSIS:
After the devastating Ghost Ship Fire in Oakland, the California Senate put forth Senate Bill 1205 (Attachment A). This Bill was approved by the Governor on September 27, 2018 and added to §13146.4 of the California Health and Safety Code.
Existing law requires the Fire Chief of any city or county fire department or district providing fire protection services and his or her authorized representatives to inspect every building used as a public or private school within his or her jurisdiction, for the purpose of enforcing specified building standards, not less than once each year, as provided. Existing law requires every city or county fire department or district providing fire protection services that is required to enforce specified building standards to annually inspect certain structures, including hotels, motels, lodging houses, and apartment houses, for compliance with building standards, as provided. Senate Bill 1205 requires every city or county fire department or district required to perform the above-described inspections to report annually to its administering authority, as defined, on the department's or district's compliance with the above described inspection requirements, as provided. The bill would require the administering authority to acknowledge receipt of the report in a resolution or a similar formal document.
During 2025, the City’s Fire Department conducted inspections on 18 of the 18 Group E Occupancies (public or private schools), 229 of the 229 Group R Occupancies (hotels, apartments, and certain residential care facilities) and 22 of the 22 Group A Occupancies (assemblies and churches) within the City. A record of the inspections for calendar year 2025 comprise the City of Atwater Fire Inspection Compliance Report that is attached as Exhibit “A” to the resolution. This will bring the City into compliance with SB 1205 for calendar year 2025.
II. FISCAL IMPACTS:
CITY COUNCIL
Mike Nelson, Mayor
Danny Ambriz Brian Raymond
John Cale Kalisa Rochester
Agenda Report - Acknowledging Receipt of 2025 Annual City of Atwater Fire Inspection SB1205 Compliance Report (CAL FIRE Battalion Chief Carvalho) Page 2
The City charges a fee for fire inspections in accordance with the current City of Atwater Miscellaneous Fee Schedule. All anticipated revenue generated from annual inspections are captured in the Fiscal Year 2025-26 Budget.
There is no fiscal impact associated with the City Council acknowledging the annual City of Atwater Fire Inspection Compliance Report. 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:
N/A
V. ALTERNATIVES:
N/A
VI. INTERDEPARTMENTAL COORDINATION:
This item has been reviewed by all relevant departments.
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:
The annual City of Atwater Fire Inspection Compliance Report will be filed in the City Clerk’s Office and will be made available to the State or the public upon request. In accordance with SB 1205, this will continue to be an annual process.
Submitted by:
Robert Carvalho, CAL FIRE Battalion Chief
Approved by:
Agenda Report - Acknowledging Receipt of 2025 Annual City of Atwater Fire Inspection SB1205 Compliance Report (CAL FIRE Battalion Chief Carvalho) Page 3
Chris Hoem, City Manager
Attachments:
1. XXXX-25 SB 1205 Compliance Report
2. Exhibit A - 2025 SB 1205 Compliance Report
CITY COUNCIL
OF THE
CITY OF ATWATER
RESOLUTION NO. XXXX-25
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF ATWATER ACKNOWLEDGING RECEIPT
OF ANNUAL CITY OF ATWATER FIRE
INSPECTION COMPLIANCE REPORT
WHEREAS, California Senate Bill 1205 was passed and signed by the Governor of California in September of 2018 adding California Health and Safety Code Section 13146.4, which outlines the criteria for State Mandated Inspections and reporting; and WHEREAS, the California Health and Safety Code Section 13146.4 requires all fire departments that provide fire protection services to report annually to its administering authority on its compliance with State Mandated Inspections; and WHEREAS, the Fire Department has identified 269 occupancies that are State Mandated for annual reporting; and
WHEREAS, the Fire Department completed 269 of the 269 State Mandated Inspections for 2025; and
WHEREAS, the City Council has discussed and acknowledged receipt of the City of Atwater Fire Inspection Compliance Report in standard with California Health and Safety Code Section 13146.4.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Atwater does hereby acknowledge the receipt of the City of Atwater Fire Inspection Compliance Report, attached herein as Exhibit “A”, as outlined in California Health and Safety Code Section 13146.4.
The foregoing resolution is hereby adopted this 13th day of October 2025.
AYES:
NOES:
ABSENT:
Resolution No. XXXX-25 Page 2
APPROVED:
________________________________
MICHAEL G. NELSON, MAYOR
ATTEST:
_______________________________
KORY J. BILLINGS, CITY CLERK
EXHIBIT ”A”
ATWATER CITY FIRE
699 BROADWAY AVE.
ATWATER, CA 95301
(209) 209-357-6352
City of Atwater S/B 1205 Fire Inspection Compliance
Report Calendar Year 2025
APARTMENTS
Total Apartments – 226
Completed in 2025 – 226
Percentage – 100%
Compliance – 222
SCHOOLS
Total Schools – 18
Completed in 2025 – 18
Percentage – 100%
Compliance – 18
ASSEMBLIES
Total Assemblies – 22
Completed in 2025 – 22
Percentage – 100%
Compliance – 22
HOTELS
Total Hotels - 3
Completed in 2025 - 3
Percentage – 100%
Compliance – 3
CITY COUNCIL
AGENDA REPORT
MEETING
DATE:
October 13, 2025
TO: Mayor and City Council
FROM: Justin Vinson, Public Works Director
PREPARED
BY:
Justin Vinson, Public Works Director
SUBJECT: Approving Budget Amendment Amending Fiscal Year 2025-26 Budget Regarding the Purchase of the Electric Street Sweeper (Public Works Director Vinson)
RECOMMENDED COUNCIL ACTION
Adoption of Resolution No. 3574-25 approving Budget Amendment No. 5, which amends the Fiscal Year 2025-26 budget by increasing the appropriation of general ledger account number 5000-1080-Z001 in the amount of $166,973; and award a Purchase Agreement, in a form approved by the City Attorney, to Municipal Maintenance Equipment, Inc. of Sacramento, California, for the Electric Street Sweeper, City Project No. 25-02, Federal Project No. CML-5254 (035), in an amount not to exceed $665,972.80; and Authorize and direct the City Manager, or his designee, to execute the contract on behalf of the City.
I. BACKGROUND/ANALYSIS:
The city currently has one street sweeper that is operable. This is a 2022 Schwarze A7 Diesel-powered street sweeper. The city also has a 2012 International 4300 M7 Maxxforce Diesel-powered sweeper that no longer works. Only having one sweeper in use doesn't allow Public Works staff to finish sweeping the whole city in a week, and also leaves no backup for when there is maintenance or servicing of the 2022 Schwarze sweeper.
The City Council approved a CMAQ grant application for an Electric Sweeper. The Electric Street Sweeper project was awarded a CMAQ (Congestion Mitigation and Air Quality) grant in an amount up to $690,000.00 (federal fund in the amount of $499,000.00 with local match in the amount of $191,000.00). Lump sum reimbursement was established for this project.
At their regular meeting on August 11, 2025, the City Council authorized a call for bids for the Electric Street Sweeper. The project aims to replace an older diesel-engineered street sweeper with an electric street sweeper. This is in alignment with the California Air Resource Board's clean fleet regulation and priorities.
CITY COUNCIL
Mike Nelson, Mayor
Danny Ambriz Brian Raymond
John Cale Kalisa Rochester
Agenda Report - Approving Budget Amendment Amending Fiscal Year 2025-26 Budget Regarding the Purchase of the Electric Street Sweeper (Public Works Director Vinson) Page 2
Bid proposals for this project were opened on September 11, 2025, at 2:00 P.M. and reviewed for responsiveness. Three (3) bid proposals were received. The Bid Summary (Exhibit “A”) shows the bid amounts ranging from $665,972.80 to $696,688.00.
Staff has reviewed the bids and determined that the bid submitted by Municipal Maintenance Equipment, Inc. of Sacramento, California in the amount of $665,972.80, is a responsive and acceptable bid.
Staff is recommending that the Drainage Maintenance Districts fund the match for the electric street sweeper. The districts have benefited from the use of the pervious street sweepers without having to pay for the purchase of the previous street sweepers. The previous street sweepers have always swept the gutters in the drainage districts, which is a best management practice (BMP) to eliminate trash and debris in the storm system, and is a required BMP in the city's storm water permit. The new street sweeper will not be used only in the drainage districts but throughout the whole city, similar to how other sweepers have operated.
When the city council adopted the FY 25/26 budget, $499,000 was budgeted in the General Fund Capital Budget, which is being funded by the CMAQ grant, and the matching portion of the grant was budgeted out of the sewer fund. During the bid process, staff researched other funds to ensure they had been paying their fair share to have street sweeping done, and staff noticed the drainage assessment districts had never contributed to a purchase of a street sweeper. Staff then prepared the budget amendment so that the districts would pay their fair share, and to limit the spending out of the sewer fund to keep the cost as low as possible to limit future sewer costs. The districts will share the match for the grant in the amount of $166,973 proportionally, which is determined by the linear footage of area swept in each district.
Upon the signature of the purchase order, the sweeper shall be delivered within 30 days to the city.
II. FISCAL IMPACTS:
Sufficient funding for this project will be available upon approval of Budget Amendment No. 5 in the Maintenance Districts Fund FY 25-26, Account No. 5000-1080-Z001 and 0003-1080-Z001.
This item has been reviewed by the Finance Department.
III. LEGAL REVIEW:
This item was reviewed by the City Attorney’s office.
IV. EXISTING POLICY:
This item consists of goals number one (1) and two (2) of the 2026-2030 City's Strategic Plan; to ensure the City's continued financial solvency and to promote safety, stability,
Agenda Report - Approving Budget Amendment Amending Fiscal Year 2025-26 Budget Regarding the Purchase of the Electric Street Sweeper (Public Works Director Vinson) Page 3
and quality of life, respectively.
V. ALTERNATIVES:
N/A
VI. INTERDEPARTMENTAL COORDINATION:
This item was coordinated with all relevant departments.
VII. PUBLIC PARTICIPATION:
The public will have an opportunity to provide comments on this item prior to City Council action.
VIII. ENVIRONMENTAL REVIEW:
This project is Categorically Exempt (CE) pursuant to the California Environmental Quality Act (CEQA) guidelines.
Caltrans determined that the project is a 326 Categorical Exclusion 23CFR 771.177(C) on March 10, 2025.
IX. STEPS FOLLOWING APPROVAL:
Staff will prepare a Purchase Agreement (Purchase Order) for the purchase of the new electric street sweeper.
Submitted by:
Justin Vinson, Public Works Director
Approved by:
Chris Hoem, City Manager
Attachments:
1. Budget Amendment No. X Electric Street Sweeper
2. Exhibit A- Bid Summary Bid Call
3. RAVO R5, R5e - EN - Product Brochure - Ver 3, Apr. 2024 (Web Display)
CITY COUNCIL
OF THE
CITY OF ATWATER
RESOLUTION NO. XXXX-25
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF ATWATER APPROVING BUDGET
AMENDMENT NO. X AMENDING 2025-2026
FISCAL YEAR BUDGET REGARDING ELECTRIC
STREET SWEEPER
WHEREAS, the City Council of the City of Atwater adopted Resolution No. 3538-25 adopting the 2025-2026 Fiscal Year Budget on June 9, 2025; and WHEREAS, from time to time, and in order to operate effectively, it is necessary to amend said budget.
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Atwater does hereby approve Budget Amendment No. X to the 2025-2026 Fiscal Year Budget as follows:
SECTION 1: Increasing budget in Maintenance District Fund as follows:
Increasing Budget
(Expense)
5000-1080-Z001 Electric Street
Sweeper
$166,973
BE IT FURTHER RESOLVED, that a copy of this resolution appends to the original budget document that is available in the Finance Department and the City Clerk’s office.
Resolution No. XXXX-25 Page 2
The foregoing resolution is hereby adopted this 13th day of October 2025.
AYES:
NOES:
ABSENT:
APPROVED:
________________________________
MICHAEL G. NELSON, MAYOR
ATTEST:
_________________________________
KORY J. BILLINGS, CITY CLERK
CITY OF ATWATER
PUBLIC WORKS DEPARTMENT
BID SUMMARY
ELETRIC STREET SWEEPER
CML-5254(035)
Project No. 25-02; Bid Call No. 734-25
Bid Opening: September 11, 2025
No. Contractor Base Bid
1 Municipal Maintenance Equipment, Inc.
4634 Mayhew Road
Sacramento, CA 95827
$665,972.80
2 Haaker Equipment Company
2070 N White Ave
La Verne, CA 91750
$676,213.25
3 HEF Operations, LLC
200 Cummings Center Suite 273D,
Beverly, MA 01915
$696,688.00
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R5 Trusted reliability
SIZE: 11.4 tonnes GVW
SWEEP SPEED: 0 - 15 km/h
HOPPER CAPACITY: 5.0 m
3 WATER TANK: 600 litres
FUEL TANK: 120 litres
TYPICAL PAYLOAD: 4650 - 5260 kg
SWEEP WIDTH:
> 2400 mm
> Up to 3300 mm (with Third Brush)
ENGINE: IVECO Euro 6E 4.5 L Diesel 4 Cylinder
118 kW / 160 HP
45
R5 TECHNICAL SPECIFICATIONS
Suction Nozzle Dimensions (L x W)
Suction Nozzle Material
Suction Tube Diameter
Suction Tube Material
112 x 630 mm
Corten Steel (Optional: Wear Resistant Coating)
225 mm
Stainless Steel (Optional: Wear Resistant Coating)
Suction System
Type
Operation
Brush Diameter
Brush Rotation Rate
Pulled Brush System
Hydraulic with Joystick
750 mm (Optional: 900 mm)
0 - 210 rpm
Brush System
Front Axle Brakes
Rear Axle Brakes
Front Suspension
Rear Suspension
Battery
Disc Brakes
Drum Brakes
Independent Hydropneumatic
Rubber Cone Springs
2 x 12/72 V/Ah
Brakes & Electrical System
Engine & Drive
Capacity
Max. Torque
Max. Power
Type
Transit Speed*
Drive
Euro 6E
4.5 L
580 @ 1250 - 1940 rpm
118 kW (160 hp) @ 2500 rpm
Iveco Diesel 4 Cylinder
0 - 72 km/h
Hydrostatic
Engine
Standard vs. Container Dump
Gross Volume
Length
Height
Dumping Height
Width (inc. Mirrors)
Wheelbase
Sweeping Width
Climbing Ability
Vehicle Weight
Min. Total Kerb Weight
Max. Load Capacity
Hopper Material
Number of Lubrication Points
Warranty
Maintenance
Standard (STH) Container Dump (CD)
Noise LPA (Inside Cabin)
Noise LWA (Outside Cabin)
74 dB
110 dB (97 dB optional)
Wellbeing
6 * Depending on local legislation7
Stainless Steel (Interior) / ABS
Plastic Cladding (Exterior)
15 2 Years or 2000 Engine Hours
(Whichever is reached first)
5 m3
4625 mm
2700 mm
850 mm
2280 mm
1916 mm
2200 - 3300 mm (with Third Brush)
Up to 30% Gradient
11400 kg
6070 kg
5330 kg
4 m3
4625 mm
2510 mm
860 - 1550 mm
2280 mm
1916 mm
2200 - 3300 mm (with Third Brush)
Up to 30% Gradient
11400 kg
6280 kg
5120 kg
CD Version
RAVO R5
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With powerful all-electric performance and exceptional
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BATTERY: Flash Lithium Iron Phosphate
(LiFePO4)
BATTERY CAPACITY: 120 kWh / 480 v
SWEEP SPEED: 0 - 15 km/h
HOPPER CAPACITY: 5 m
3 WATER TANK: 600 litres
SWEEP WIDTH:
> 2400 mm
> Up to 3300 mm (with Third Brush)
CHARGING OPTIONS:
> Type 2 (IEC 62196-2) offers a maximum
rate of 22 kW/h. With this charging method,
a full charge takes approx 4.5 hours.
> A With a CCS Combo 2 (IEC 62196-3)
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kW/h via an external charger that fully
recharges the battery in approx. 2 hours.
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The fully electric R5e doesn’t rely on an internal combustion engine for driving or sweeping meaning that customers achieve the performance they expect from their RAVO sweeper, without emitting CO
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Quiet
At an industry-low 93 dB outside the cabin, the R5e makes early-morning and late-night shifts viable. Inside the cabin, exceptional soundproofing technology means low noise levels for operators, with a maximum noise level of no more than 61 dB.
Regenerative braking system
The R5e generates its own energy. When the accelerator is released, the electric motor works like an alternator – the energy that is generated is used to recharge battery. The regenerative braking system allows optimal efficiency of the sweeper, maximizes its autonomy and reduces its operating cost.
Reduced downtime, more cost savings
The R5e doesn’t have an engine to service and relies on less hydraulic parts and hoses than a diesel version, resulting in maintenance cost savings of up to 70%.
Low Noise Optimized
Energy Usage
Battery
Management
Fast Charge
Capability
The R5e combines all of the benefits of the R5 with innovative electric technology, offering customers the performance they expect plus:
11 The RAVO R5e is powered by LiFePO4 (Lithium Iron Phosphate) batteries, providing reliable and safe power, fast charging capabilities and a very long lifespan; backed by an industry-leading warranty covering 8,000 hours or five years.
The battery is also a sound environmental investment since it is free of toxic materials and can be fully recycled.
THE BEST-IN-CLASS BATTERY
Continued high performance and capacity throughout its extensive life (over 5,000 charging cycles with minimum degradation).
PERFORMANCE
Optimised Electric Performance
Lithium Iron Phosphate (LFP) battery technology, in combination with RAVO’s battery management system, offers our customers true full shift autonomy. LFP is the preferred choice of battery technology for heavy duty equipment for a number of reasons, including:
LiFePO4 Battery
Enlarged Lithium Iron
Phosphate battery for enhanced
performance and safety.
INCLUDED AS STANDARD FOR R5E
Roof-Mounted Water Tank
Increase the overall water capacity
to 950 litres with an additional
roof-mounted 420 litre water tank.
ADDITIONAL OPTION
ADDITIONAL OPTION
Hydraulically Supported
Wanderhose
RAVO’s powerful wanderhose, now
with hydraulic support.
LED Beacons
Enhance the visibility of your
sweeper with LED beacons, now
included as standard.
INCLUDED AS STANDARD
High Pressure Spray Gun
Easily clean street furniture, or
your sweeper at the end of each
shift, with a powerful spray gun.
ADDITIONAL OPTION
BE-GE Driver Seat
The new heated and air
suspended BE-GE drivers seat
redefines operator comfort.
ADDITIONAL OPTION
Water Recycling
Sweep up to 2.5 times longer
with RAVO’s innovative water
recycling system.
ADDITIONAL OPTION
Cabin Preconditioning
Pre-set the cabin temperature
before you start your shift while
the machine is on charge.
ADDITIONAL OPTION FOR R5E
UPGRADES FOR 2024
Model Year Change enhancements for the RAVO R5/R5e.
LiFePO4 batteries cannot overheat and are incombustible.
SAFETY
LiFePO4 batteries cannot leak, are fully recyclable, non-toxic, and do not contain harmful heavy metals (such as cobalt or nickel)
SUSTAINABILITY
Tinted Windscreen
The R5e is now equipped with a
tinted windscreen to offer the
improved visibility in sunlight.
INCLUDED AS STANDARD
12 13
OPERATING OPTIONS CABIN OPTIONS
> Sweep up to 2.5 times longer with water being
circulated from the hopper to the suction nozzle and
back again, meaning that fresh water is only needed
for the nozzles on the brushes. As a bonus, the water
recycling system, which is easy to clean, suppresses
dust emissions as well.
> An extra roof mounted 420-litre tank will give the
sweeper a class leading total water capacity of over
950 litres without taking hopper space away. This
enables a longer operating time between water
refills, keeping the sweeper on the streets and
on the go.
> The powerful RAVO wanderhose, now with hydraulic
support, ideal for sucking leaves, emptying gullies
and collecting debris from bins. It is supported by
a hydraulic cylinder to lower or raise the hose making
operation easy for the operator.
WATER RECYCLING SYSTEM ROOF-MOUNTED WATER TANK HYDRAULICALLY SUPPORTED WANDERHOSE > The new spray gun now has two spray settings: a very
powerful jet stream, and a wide-spread fan pattern
that covers a larger area with greater efficiency.
With this new high-pressure spray gun, operators
can quickly and easily clean the sweeper and street
furniture like bins and bus stops.
> Fully concentrate on the sweeping job by engaging
cruise control in sweep mode. The cruise control
mode allows the RAVO to sweep with a constant
speed ideal for long straight roads.
CRUISE CONTROL IN SWEEP MODE SPRAY GUN & HIGH PRESSURE WATER PUMP > This luxury BE-GE heated and air suspended seat redefines operator comfort. With its wide range of settings it can be fully adjusted to the operators liking. Standard features include weight independent height adjustment, quick air release, air operated tilt of seat cushion and release of slide rails, lumbar and side support, an integrated headrest and a manual air controlled height adjustment system.
LUXURY HEATED & AIR SUSPENDED BE-GE OPERATOR SEAT
> Pre-set the temperature of the cabin before the start of your shift.
Preconditioning allows you to heat or cool the cabin to a comfortable level while the RAVO is plugged in. By using power from the charger and battery energy is being preserved to maximize the operating range.
CABIN PREHEATING AND COOLING
(AVAILABLE FOR THE RAVO R5e)
14 R5e TECHNICAL SPECIFICATIONS
Suction Nozzle Dimensions (L x W)
Suction Nozzle Material
Suction Tube Diameter
Suction Tube Material
112 x 630 mm
Corten Steel (Optional: Wear Resistant Coating)
225mm
Stainless Steel (Optional: Wear Resistant Coating)
Suction System
Type
Operation
Brush Diameter
Brush Rotation Rate
Maintenance Free RAVO System
Hydraulic with Joystick
900 mm (Optional: 700 mm)
0 - 210 rpm
Brush System
Front Axle Brakes
Rear Axle Brakes
Front Suspension
Rear Suspension
Disc Brakes
Drum Brakes
Electrically Regenerative
Independent Hydropneumatic
Rubber Cone Springs
Brakes
Battery Capacity
Battery Type
Max. Torque / Power
Chargers (Included with Machine)
Powertrain
Performance*
Transit Speed**
120 kW/h / 480 volt
Lithium Iron Phosphate (LiFePO4)
765 (Nm) / 150 kW (peak) - 70 kW
(nominal)
22 kW AC Internal
Electric Three-Phase Permanent
Magnet Motor
Completes a Full Shift
0 - 42 km/h
Electric Motor & Drive System
Standard vs. Container Dump
Gross Volume
Length
Height
Dumping Height
Width (inc. Mirrors)
Wheelbase
Sweeping Width
Vehicle Weight
Min. Total Kerb Weight
Max. Load Capacity
Hopper Material
Number of Lubrication Points
Battery Warranty***
Warranty***
Maintenance
Standard Container Dump (CD)
61 dB (Inside Cabin)
93 dB (Outside Cabin)
Wellbeing
* Depending on user profile and use of opportunity charging. ** Depending on local legislation. *** Whichever is reached first. 15 Stainless Steel (Interior) / ABS
Plastic Cladding (Exterior)
15 5 Years or 8000 Operating Hours
2 Years or 2500 Operating Hours
5 m
3 4625 mm
2705 mm
850 mm
2280 mm
1916 mm
2200 - 2400 mm
11400 kg
6500 kg
4900 kg
4 m
3 4625 mm
2560 mm
860 - 1550 mm
2280 mm
1916 mm
2200 - 2400 mm
11400 kg
6710 kg
4690 kg
Noise LPA (Inside Cabin)
Noise LWA (Outside Cabin)
At RAVO, our focus is on the operators behind the wheel of our sweepers - that’s why our machines offer a comfortable cabin, unwavering safety standards and intuitive operation.
The slightly tilted panoramic windscreen of the R5 and R5e provides excellent visibility for the operator to carry out their work safely - and with a low cabin entry height of just 85cm, the machine is easily accessible.
Each of the sweepers in our range delivers reliable performance and high levels of responsiveness that RAVO operators can count on every time they step in the cabin.
Next Generation Telematics.
All RAVO sweepers are equipped with an onboard telematics system that collects 50 signals from the CANbus system, as well as collecting location data and delivering updates on sweeper route information.
As part of the telematics system, the operator has access to data from your Propulse dashboard, or your own fleet management system, via an API connection.
OPERATOR FIRST
Performance, visibility and safety for all applications 16 OPTIONS
Tailor your RAVO to meet the demands of your sweeping tasks 17 CONTAINER DUMP
> A hopper variant that allows the collected debris to be deposited directly into a container. The dumping height is 1550m.
THIRD BRUSH
> Increase reach and remove weeds without the need to use chemicals with the Third Brush option - adding extra versatility to the already agile RAVO sweeper.
SHUTTER SUCTION TUBE
> The hydraulically operated shutter suction tube opens or closes automatically when the fan is switched on or off to avoid excess debris and water falling to the ground.
HEAVY DUTY PACKAGE
> For sweeping heavy materials (sand, grit, etc.), the Heavy Duty Package offers a coated suction system to preserve and protect your sweeper from abrasion.
SWASHER
> The Swasher options adds a front spray bar, high pressure water gun and/or a boom to the top of the hopper for in-depth cleaning.
RAVO R5e Container Dump Option
RAVO R5e Third Brush Option
The RAVO Academy sets the industry standard in dealer and customer training. The RAVO Academy strives to deliver the highest level of training, knowledge and skills to every participant to help them get the most from their RAVO sweeper.
We provide a comprehensive range of training courses specifically designed around our products that contribute to maintaining safety standards, increasing the uptime of each sweeper, and helping customers achieve greater cost efficiency. 18 The best way to ensure your machine remains working in top condition is by always using Genuine RAVO parts. With a high first time pick rate and dedicated parts facilities stationed around Europe, we’ll have your parts to you as quickly as possible, wherever you are in the world.
Genuine RAVO parts
RAVO understands that keeping your machine on the road is one of our most important jobs. That’s why we prioritise a Dealer Network that’s as powerful as our machines. Find your local dealer for more information about the service options available to you: ravo.fayat.com
Class-leading service and Dealer Network
myRAVO is a state-of-the-art online portal to help our dealers and customers keep every RAVO machine operating in optimal condition. Features include:
• Access to the latest information on all RAVO machines. • Technical documentation for all models.
• Access to warranty services.
• Marketing and sales support information.
AFTER SALES SUPPORT
19 Every effort has been made to ensure that the information in this brochure is correct. RAVO B.V. is not responsible for printing errors or administrative errors.
V3, April 2024
The industry-standard for Maxi-Compact sweepers:
CARING FOR A CLEAN FUTURE
• Unrivaled compaction rate.
• Exceptional suction performance.
• Maintenance-friendly, highly durable brush system.
• Electric and diesel, trusted by customers worldwide.
Discover the full RAVO range: ravo.fayat.com
Dealer
CITY COUNCIL
AGENDA REPORT
MEETING
DATE:
October 13, 2025
TO: Mayor and City Council
FROM: Justin Vinson, Public Works Director
PREPARED
BY:
Jim Vang, Civil Engineering Assistant
SUBJECT: Notice of Completion of Olive Ave Overlay (Public Works Director Vinson)
RECOMMENDED COUNCIL ACTION
Accept work done under the contract for Olive Avenue Overlay Project, City Project 24- 07; and authorize and direct City Manager to sign a Notice of Completion and have it recorded on behalf of the City;
I. BACKGROUND/ANALYSIS:
At their regular meeting of June 9, 2025, the City Council awarded a contract to Consolidated Engineering Inc. of Valley Springs, California for Olive Avenue Overlay Project. Improvements are on Olive Avenue between Winton Way and the city limits.
The work consists of a wedge grind, installation of an asphalt paving mat, and an overlay of 1 ½” of asphalt concrete over the mat. This will also include approximately 50 feet of overlay on intersection streets that do not have a valley gutter.
The work was satisfactorily completed in accordance with the plans and specifications.
The total amount of the contract is $452,256.05. Staff has inspected the work and finds it acceptable. Separate from the project, staff is having a stop sign warrant analysis performed at the intersection of Olive Avenue and Herman Street now that the project is completed to determine if a stop sign is warranted at this location. If the warrant analysis comes back as a stop sign being warranted, staff will install stop sign(s) at this intersection.
The Notice of Completion has been prepared (EXHIBIT “A”) for this project.
II. FISCAL IMPACTS:
Sufficient funding to pay the retention amount is contained in the project retention liability accounts. This item has been reviewed by the Finance Department.
III. LEGAL REVIEW:
CITY COUNCIL
Mike Nelson, Mayor
Danny Ambriz Brian Raymond
John Cale Kalisa Rochester
Agenda Report - Notice of Completion of Olive Ave Overlay (Public Works Director Vinson) Page 2
This item was reviewed by the City Attorney’s office.
IV. EXISTING POLICY:
This item consists of goals number one (1) and two (2) of the City's Strategic Plan; to ensure the City's continued financial solvency and to promote safety, stability, and quality of life, respectively.
V. ALTERNATIVES:
N/A
VI. INTERDEPARTMENTAL COORDINATION:
This item has been reviewed by all relevant departments.
VII. PUBLIC PARTICIPATION:
The public will have an opportunity to provide comments on this item prior to City Council action.
VIII. ENVIRONMENTAL REVIEW:
This project is Categorically Exempt (CE) pursuant to the California Environmental Quality Act (CEQA) guidelines, Section 15301, “Existing Facilities” Class1(c): Operation, repair, maintenance, or minor alteration to existing highways and streets, sidewalks, gutters, bicycle and pedestrian trails, and similar facilities.
IX. STEPS FOLLOWING APPROVAL:
Upon City Council approval, the City Manager will execute the Notice of Completion and the City Clerk’s office will record the Notice. Acceptance of the Contract begins the 1- year guarantee period, during which staff monitors the completed improvements for any required corrective work. Contract bonds remain in place for 1 year or until the completion of any required corrective work.
Submitted by:
Justin Vinson, Public Works Director
Approved by:
Chris Hoem, City Manager
Attachments:
Agenda Report - Notice of Completion of Olive Ave Overlay (Public Works Director Vinson) Page 3
1. Exhibit A - Notice of Completion
Recorded at the request of:
CITY CLERK
Return to
CITY OF ATWATER
1160 FIFTH STREET
ATWATER, CA 95301
NOTICE OF COMPLETION
(INDIVIDUAL OR CORPORATION)
Notice is Hereby Given That:
1. The work of improvement as a whole was completed upon the hereinafter described real property on: October 13,2025.
2. The name and address of the owner giving and filing this notice:
Name Street and No. City State
CITY OF ATWATER 1160 FIFTH STREET ATWATER CALIFORNIA
The interest of said owner was acquired subsequent to the commencement of the work of improvement from:
Name Street and No. City State
N/A
The names and addresses of all other co-owners, if any, who own an estate or interest in said real property, whether as joint tenants or tenants in common, or otherwise, are:
Name Street and No. City State
N/A
3. That the nature of the interest or estate of the owner in and to said real property is in fee: _______yes________
4. That the name of the original contractor for the work of improvement referred to above is: Consolidated Engineering Inc. of Valley Springs, CA
5. That the street address of said property is: Olive Avenue between Winton Way and the city limits, Atwater, CA 95301.
6. That the real property herein referred to is situated in the City of Atwater, County of Merced, State of California, and particularly described as follows:
Olive Avenue Overlay Project
City Project No. 24-07
Verification for CORPORATE owner: _______________________________________
CHRIS HOEM, CITY MANAGER
STATE OF CALIFORNIA
} ss
County of Merced
On before me, Janell A. Martin, Notary Public, personally appeared Chris Hoem, who proved to me on the basis of satisfactory evidence to be the person whose name is subscribed to the within instrument and acknowledged to me that he executed the same in his authorized capacity, and that by his signature on the instrument the person, or the entity upon behalf of which the person acted, executed the instrument.
I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.
WITNESS my hand and official seal.
___________________________________
Janell A. Martin, NOTARY PUBLIC
CITY COUNCIL
AGENDA REPORT
MEETING
DATE:
October 13, 2025
TO: Mayor and City Council
FROM: Christopher Hoem, City Manager
PREPARED
BY:
Christopher Hoem, City Manager
SUBJECT: Adoption of Ordinance No. CS 1073 approving Zoning Ordinance Text Amendment No. 25-09-0100 amending Chapter 17.71
“Conditional Use Permit” of the Atwater Municipal Code (City Manager Hoem)
RECOMMENDED COUNCIL ACTION
Waiving the second reading and adopting Ordinance no. CS 1073 approving Zoning Ordinance Text Amendment No. 25-09-0100 amending Chapter 17.71 “Conditional Use Permit” of the Atwater Municipal Code.
I. BACKGROUND/ANALYSIS:
The first reading of Ordinance No. CS 1073 approving Zoning Ordinance Text Amendment No. 25-09-0100 amending Chapter 17.71 “Conditional Use Permit” of the Atwater Municipal Code was presented at the regularly scheduled City Council meeting of September 22, 2024. This is the second reading and adoption.
The regulations for Conditional Use Permits were first adopted in 1983 and revised in 1984 and 1987. While other nearby cities have modernized their corresponding regulations, the City of Atwater is in need of an update in this matter.
Currently, the Code has a six-month expiration for newly approved Conditional Use Permits. This Zoning Ordinance Text Amendment (ZOTA) proposes to amend the expiration to five years.
Many projects—particularly those involving larger-scale development or significant site improvements—require extended timeframes for financing, design development, and construction staging. A six-month window is often unrealistic, especially in today's economic and regulatory environment. Extending the expiration period to five years provides a more practical timeline that reflects the realities of project delivery.
A longer validity period reduces the need for applicants to request extensions or reapply, which in turn reduces staff time spent on processing minor extensions for valid,
CITY COUNCIL
Mike Nelson, Mayor
Danny Ambriz Brian Raymond
John Cale Kalisa Rochester
Agenda Report - Adoption of Ordinance No. CS 1073 approving Zoning Ordinance Text Amendment No. 25-09-0100 amending Chapter 17.71 “Conditional Use Permit” of the Atwater Municipal Code (City Manager Hoem) Page 2
ongoing projects. This change promotes administrative efficiency and reduces unnecessary costs for applicants, especially those navigating complex or phased developments.
While the CUP would be valid for five years, staff retains authority to monitor compliance and enforce permit conditions throughout that period. Furthermore, the City may still revoke a CUP if it is not in compliance or becomes a nuisance, ensuring accountability without imposing rigid time constraints.
Economic fluctuations, construction delays, and supply chain disruptions have become increasingly common. Extending the expiration period provides applicants flexibility to adapt to market conditions without jeopardizing entitlements prematurely.
Lastly, this amendment will also apply to existing Conditional Use Permits. Any CUP approved within the past five years, including those that may have lapsed under the prior six-month expiration rule, will be deemed valid and extended to a five-year term measured from their original date of approval. CUPs approved more than five years prior to the effective date of this ordinance will remain expired and will not be reinstated.
If a project includes a Condtional Use Permit and other permit types, such as a site plan approval or a tentative map, and if there are different expiration dates for each approval, then the earliest expiration of those permits will apply to the whole project.
II. FISCAL IMPACTS:
No negative fiscal impacts are anticipated with the approval of this project. 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:
The ordinance will amend Chapter 17.71, “Conditional Use Permit,”.
The draft ordinance does not conflict with any policies of the General Plan or other City policies or guidelines.
V. ALTERNATIVES:
N/A
VI. INTERDEPARTMENTAL COORDINATION:
Agenda Report - Adoption of Ordinance No. CS 1073 approving Zoning Ordinance Text Amendment No. 25-09-0100 amending Chapter 17.71 “Conditional Use Permit” of the Atwater Municipal Code (City Manager Hoem) Page 3
This item has been reviewed by all relevant departments.
VII. PUBLIC PARTICIPATION:
The public hearing was adequately noticed and advertised for the regularly scheduled City Council hearing. The public will have the opportunity to provide comments on this item prior to City Council action.
VIII. ENVIRONMENTAL REVIEW:
Pursuant to the California Environmental Quality Act (CEQA), the draft ordinance is categorically exempt under section 15061, (b)(3). This exemption states that the activity is covered by the common sense exemption that CEQA applies only to projects which have the potential for causing a significant effect on the environment. Therefore, the activity is not subject to CEQA.
IX. STEPS FOLLOWING APPROVAL:
This is the second reading and upon adoption the ordinance will be sent for codification.
Submitted and Approved by:
Chris Hoem, City Manager
Attachments:
1. RSO 0271-25 Ordinance No. CS 1073
CITY COUNCIL
OF THE
CITY OF ATWATER
ORDINANCE NO. CS 1073
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF ATWATER ADOPTING ZONING
ORDINANCE TEXT AMENDMENT (ZOTA) NO. 25-
09-0100 AMENDING CHAPTER 17.71:
“CONDITIONAL USE PERMIT” OF THE
ATWATER MUNICIPAL CODE.
WHEREAS, the City of Atwater wishes to modernize its conditional use permit ordinance; and,
WHEREAS, Chapter 17.71 “Conditional Use Permit” of the City of Atwater Municipal Code was initially adopted in 1983 and only partially revised in 1984 and 1987; and, WHEREAS, on May 21, 2025, the Planning Commission held a duly-noticed public hearing and considered the staff report, recommendations by staff, and public testimony concerning this proposed Ordinance. Following the public hearing, the Planning Commission voted to forward the Ordinance to the City Council with a recommendation in favor of its adoption; and
WHEREAS, the City Council finds that the following findings can be made for ZOTA No. 25-09-0100:
1. The proposed ordinance is consistent with the Atwater General Plan.
2. Adoption of the ordinance is exempt from CEQA review under CEQA guideline section 15061(b)(3).
3. The public hearing for this project has been adequately noticed and advertised.
4. The project will not have a detrimental effect on the health, safety, and welfare of the neighborhood or any adverse effects on the community.
NOW THEREFORE BE IT ORDAINED, by the City Council of the City of Atwater as follows:
SECTION 1. Incorporation. The recitals above are each incorporated by reference and adopted as findings by the City Council.
SECTION 2. CEQA. this project is exempt under California Environmental Quality Act (CEQA) guideline section 15061(b)(3), “Review for Exemption”. This exemption states,
Ordinance No. CS 1073 Page 2
the activity is covered by the commons sense exemption that CEQA applies only to projects which have the potential for causing a significant effect on the environment.
Where it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment. This is not subject to CEQA.
SECTION 3. General Plan. The City Council hereby finds that the adoption of the Ordinance is consistent with the General Plan.
SECTION 4. Code Amendment. Chapter 17.71: “Conditional Use Permit,” of the Atwater Municipal Code is hereby amended and restated to read in its entirety as provided in “Exhibit A,” attached hereto and incorporated herein by reference.
SECTION 5. Effective Date. Within fifteen (15) days from and after adoption, this Ordinance shall be published once in a newspaper of general circulation printed and published in Merced County and circulated in Atwater, in accordance with California Government Code Section 36933. This Ordinance shall take effect and be enforced thirty (30) days after its adoption.
SECTION 6. Publication. The City Clerk is directed to certify to the adoption of this Ordinance and post or publish this Ordinance as required by law.
SECTION 7. Custodian of Records. The custodian of records for this Ordinance is the City Clerk and the records comprising the administrative record are located at 1160 Fifth St, Atwater, CA 95301.
SECTION 8. Severability. If any provision of this Ordinance or its application to any person or circumstance is held to be invalid by a court of competent jurisdiction, such invalidity has no effect on the other provisions or applications of the Ordinance that can be given effect without the invalid provision or application, and to this extent, the provisions of this Ordinance are severable. The City Council declares that it would have adopted this Ordinance irrespective of the invalidity of any portion thereof.
INTRODUCED: September 22, 2025
ADOPTED:
AYES:
NOES:
ABSENT:
Ordinance No. CS 1073 Page 3
APPROVED:
__________________________________
MICHAEL G. NELSON, MAYOR
ATTEST:
______________________________
KORY J. BILLINGS, CITY CLERK
CITY COUNCIL
AGENDA REPORT
MEETING
DATE:
October 13, 2025
TO: Mayor and City Council
FROM: Anna Nicholas, Finance Director
PREPARED
BY:
Anna Nicholas, Finance Director
SUBJECT: Receiving and Accepting the City of Atwater's Annual Financial Report and Single Audit Report for the year ended June 30, 2024 and Independent Accountants’ Report on Agreed-Upon
Procedures Applied to Appropriations Limit Schedule for the year ended June 30, 2025 (Finance Director Nicholas)
RECOMMENDED COUNCIL ACTION
Motion to receive and accept the City of Atwater's Annual Financial Report and Single Audit Report for the year ended June 30, 2024 and the Independent Accountants’ Report on Agreed-Upon Procedures Applied to Appropriations Limit Schedule for the year ended June 30, 2025.
I. BACKGROUND/ANALYSIS:
Background:
Each year, the City's financial records are audited by an independent Certified Public Accounting firm. For the financial records of Fiscal Year 2023-24 (FY 24), the independent external auditing firm of Badawi & Associates performed the annual audit which is formally known as the Annual Financial Report. Using Generally Accepted Accounting Principles (GAAP) and Generally Accepted Government Auditing Standards (GAGAS), the firm reviewed the financial records of the City and issued the FY 24 Single Audit Report and the FY 24 Annual Financial Report, which includes the Independent Auditor's Report. In addition, the Independent Accountants' Report on Agreed-Upon Procedures Applied to Appropriations Limit Schedule for FY 25 has been completed. This report is to meet the intended purpose of the requirements of Section
1.5 of Article XIII-B of the California Constitution, as it pertains to the Appropriations Limit and the calculations to be reviewed as part of the annual audit process. All of these reports are used by internal and external stakeholders to evaluate the fiscal condition of the City.
Analysis:
1. The City received an unmodified (favorable) audit opinion for the FY 24 Annual Financial Report. The opinion indicates the auditor found the financial statements to be
CITY COUNCIL
Mike Nelson, Mayor
Danny Ambriz Brian Raymond
John Cale Kalisa Rochester
Agenda Report - Receiving and Accepting the City of Atwater's Annual Financial Report and Single Audit Report for the year ended June 30, 2024 and Independent Accountants’ Report on Agreed-Upon Procedures Applied to Appropriations Limit Schedule for the year ended June 30, 2025 (Finance Director Nicholas) Page 2
fairly presented in all material respects, in accordance with the applicable financial reporting framework; there have been no findings of material misstatements; and the City has adhered to GAAP in the preparation of the financial statements.
Along with the Annual Financial Report, the auditor includes an Independent Auditor's Report which addresses internal controls over financial reporting.
Included with the Annual Financial Report is a Letter of Transmittal which can be found on Page v. The Letter of Transmittal is from the Finance Director and City Manager and provides additional information about the City, including recent initiatives.
Auditor's Opinion, Basis for Opinions and other Supplementary Information.
the reader with a narrative overview and analysis of the financial activities for the fiscal year ended June 30, 2024.
The Basic Financial Statements (beginning on pg. 6 and pg. 25) are comprised of the Government-wide Financial Statements and the Fund Financial Statements. The Government-wide Financial Statements provide a broad overview of the City's activities as a whole and are comprised of the Statement of Net position and the Statement of Activities. The Fund Financial Statements (beginning on pg. 6 and pg. 31) provide detailed Fund level statements for governmental and proprietary funds for the City.
The Notes to the Basic Financial Statements (pg.45) provide supporting information that helps to explain the significant categories of accounting.
2. The Single Audit Report for the fiscal year ended June 30, 2024, received an unmodified (favorable) audit opinion and complied, in all material respects, with the types of compliance requirements referred to that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2024. The Schedule of Findings does contain three significant deficiencies. There were no findings of material weaknesses. The difference between a material weakness and a significant deficiency is that a material weakness is a deficiency (or a combination of deficiencies) in internal controls severe enough that there could be a reasonable conclusion that a material misstatement of the financial statements may not be prevented or detected and corrected timely. A significant deficiency is a deficiency (or combination of deficiencies) in internal controls, while less severe than a material weakness, warrants consideration and correction. The goal should be to implement a plan to correct the significant deficiencies soon so they do not turn into material weaknesses in the internal control framework of an organization. Included in the report are the significant deficiencies, management response and corrective action plan.
3. The Independent Accountants’ Report on Agreed-Upon Procedures Applied to Appropriations Limit Schedule For the year ended June 30, 2025, had no adverse findings.
Agenda Report - Receiving and Accepting the City of Atwater's Annual Financial Report and Single Audit Report for the year ended June 30, 2024 and Independent Accountants’ Report on Agreed-Upon Procedures Applied to Appropriations Limit Schedule for the year ended June 30, 2025 (Finance Director Nicholas) Page 3
II. FISCAL IMPACTS:
There is no fiscal impact with the acceptance of the required financial reports.
III. LEGAL REVIEW:
This item has been reviewed by the City Attorney's Office.
IV. EXISTING POLICY:
Not applicable.
V. ALTERNATIVES:
N/A
VI. INTERDEPARTMENTAL COORDINATION:
This item has been routed to all relevant departments.
VII. PUBLIC PARTICIPATION:
The public will have an opportunity to comment on this item.
VIII. ENVIRONMENTAL REVIEW:
Not applicable.
IX. STEPS FOLLOWING APPROVAL:
The reports will be posted to the City's website for all interested stakeholders.
Submitted by:
Anna Nicholas, Finance Director
Approved by:
Chris Hoem, City Manager
Attachments:
1. City of Atwater AFR and Single Audit w-CAP FY2024 - FINAL v2
Agenda Report - Receiving and Accepting the City of Atwater's Annual Financial Report and Single Audit Report for the year ended June 30, 2024 and Independent Accountants’ Report on Agreed-Upon Procedures Applied to Appropriations Limit Schedule for the year ended June 30, 2025 (Finance Director Nicholas) Page 4
2. City of Atwater Gann AUP FY2025 - FINAL
City of
Atwater
Atwater, California
Single Audit Reports
For the year ended June 30, 2024
City of Atwater
Single Audit Reports
For the year ended June 30, 2024
Table of Contents
Page
Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ........................................................... 1 Report on Compliance for Each Major Program and Report on Internal Control over Compliance in Accordance with the Uniform Guidance and on the Schedule of Expenditures of Federal Awards ........................................................................ 3 Schedule of Expenditures of Federal Awards ..................................................................................................... 7 Notes to the Schedule of Expenditures of Federal Awards ............................................................................... 8 Schedule of Findings and Questioned Costs ....................................................................................................... 9
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REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND
OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
Independent Auditor’s Report
To the Honorable Mayor and Members of the City Council
of the City of Atwater
Atwater, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Atwater, California (City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements and have issued our report thereon dated September 24, 2025.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. We identified certain deficiencies in internal control, described in the accompanying schedule of findings and questioned costs as items 2024-001 and 2024-002 that we consider to be significant deficiencies.
To the Honorable Mayor and Members of the City Council
of the City of Atwater
Atwater, California
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
City’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the City’s response to findings identified in our engagement and described in the accompanying schedule of findings and questioned costs. The City’s response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Badawi & Associates, CPAs
Emeryville, California
September 24, 2025
2
REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND REPORT ON INTERNAL
CONTROL OVER COMPLIANCE IN ACCORDANCE WITH THE UNIFORM GUIDANCE
AND ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Independent Auditor’s Report
To the Honorable Mayor and Members of the City Council
of the City of Atwater
Atwater, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Atwater, California (City)’s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the City’s major federal programs for the year ended June 30, 2024. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.
In our opinion, the City, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2024.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America(GAAS); the standards applicable to financial audits contained in Government Auditing Standards (GAS), issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City’s federal programs.
To the Honorable Mayor and Members of the City Council
of the City of Atwater
Atwater, California
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of each major federal program as a whole.
In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
• Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
Other Matters
The results of our auditing procedures disclosed instances of noncompliance which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying schedule of findings and questioned costs as item SA2024-001. Our opinion on each major federal program is not modified with respect to these matters.
Government Auditing Standards requires the auditor to perform limited procedures on city’s response to the noncompliance findings identified in our compliance audit described in the accompanying schedule of findings and questioned costs. City’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. 4
To the Honorable Mayor and Members of the City Council
of the City of Atwater
Atwater, California
Report on Internal Control Over Compliance
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance and therefore, material weaknesses or significant deficiencies may exist that were not identified. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, as discussed below, we did identify certain deficiencies in internal control over compliance that we consider to be significant deficiencies.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as items SA 2024-001 to be significant deficiency.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.
Government Auditing Standards requires the auditor to perform limited procedures on city’s response to the internal control over compliance findings identified in our compliance audit described in the accompanying schedule of findings and questioned costs. City’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. 5
To the Honorable Mayor and Members of the City Council
of the City of Atwater
Atwater, California
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements. We issued our report thereon dated September 24, 2025, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole.
Badawi & Associates, CPAs
Emeryville, California
September 24, 2025
6
City of Atwater
Schedule of Expenditures of Federal Awards
For the year ended June 30, 2024
Assistance Agency or
Listing Pass-through Program
Grantor Agency and Grant Title Number Number Expenditures U.S. Department of Justice
Direct Programs
Edward Byrne Memorial Justice Assistance Grant Program 16.738 Bureau of Justice
Asst Grant 2021 $ 29,182
Total Edward Byrne Memorial Justice Assistance Grant Program 29,182 Total U.S. Department of Justice 29,182
U.S. Department of Transportation
Passed Through State of California Department of Transportation Highway Planning and Construction (Federal-Aid Highway Program) Highway Planning and Construction (Federal-Aid Highway Program) 20.205 CML-5254(030) 251,012 Highway Planning and Construction (Federal-Aid Highway Program) 20.205 CML-5254(033) 36,820 Highway Planning and Construction (Federal-Aid Highway Program) 20.205 CML-5254(032) 22,373 Highway Planning and Construction (Federal-Aid Highway Program) 20.205 CML-5254(031) 58,929 Highway Planning and Construction (Federal-Aid Highway Program) 20.205 CML-5254(021) 86,670 Total Highway Planning and Construction (Federal-Aid Highway Program) 455,804 Total U.S. Department of Transportation 455,804
Total Highway Planning and Construction Cluster 455,804 U.S. Department of the Treasury
Direct Programs
Coronavirus State and Local Fiscal Recovery Funds 21.027 n/a 1,964,241 Total Coronavirus State and Local Fiscal Recovery Funds 1,964,241 Total U.S. Department of the Treasury 1,964,241
U.S. Department of Health and Human Services
Direct Programs
Low-income Household Water Assistance Program 93.499 n/a 278,933 Total Low-income Household Water Assistance Program 278,933 Total U.S. Department of Health and Human Services 278,933 Total Expenditures of Federal Awards $ 2,728,160
The accompanying notes are an integral part of this schedule 7
City of Atwater
Notes to Schedule of Expenditures of Federal Awards
For the year ended June 30, 2024
A. Reporting Entity
The financial reporting entity consists of (a) the primary government, City of Atwater, California (City), (b) organizations for which the primary government is financially accountable, and (c) other organizations for which the primary government is not accountable, but for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete.
B. Basis of Accounting
Funds received under the various grant programs have been recorded within the general, special revenue, and capital projects funds of the City. The City utilizes the modified accrual basis of accounting for the general, special revenue, and capital projects funds. Expenditures of federal awards reported on the Schedule of Expenditures of Federal Awards (Schedule) are recognized when incurred.
C. Relationship of Schedule of Expenditures of Federal Awards to Financial Statements The accompanying Schedule presents the activity of all federal financial assistance programs of the City.
Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through the State of California is included in the Schedule.
The Schedule was prepared only from the accounts of various grant programs and, therefore, does not present the financial position or results of operations of the City.
D. Pass-Through Entities’ Identifying Number
When federal awards were received from a pass-through entity, the Schedule shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the City determined that no identifying number is assigned for the program, or the City was unable to obtain an identifying number from the pass-through entity.
E. Indirect Costs
The City did not elect to use indirect costs.
8
City of Atwater
Schedule of Findings and Questioned Costs
For the year ended June 30, 2024
Section I – Summary of Auditor’s Results
Financial Statements
Types of auditors’ report issued on whether financial statements. audited were prepared in accordance with GAAP Unmodified Internal control over financial reporting:
Material weakness(es) identified? No
Significant deficiency(ies) identified? Yes
Any noncompliance material to the financial statements noted? No Federal Awards
Internal control over major programs:
Material weakness(es) identified? No
Significant deficiency(ies) identified? Yes
Type of auditor’s report issued on compliance for major programs Unmodified Any audit findings disclosed that are required to be reported in accordance with section 200.516(a)? Yes
Identification of major programs:
Dollar threshold used to distinguish between type A and type B program $750,000 Auditee qualified as low-risk auditee under
section 200.520? No
Assistance Listing
Number(s) Name of Federal Program or Cluster Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $ 1,964,241 Total Expenditures of All Major Federal Programs $ 1,964,241 Total Expenditures of Federal Awards $ 2,728,160
Percentage of Total Expenditures of Federal Awards 72%
9
City of Atwater
Schedule of Findings and Questioned Costs
For the year ended June 30, 2024
Section II – Current Year Findings
A. Financial Statement Audit
2024-001 – Financial Closing and Audit Preparedness (Significant Deficiency) Criteria
The City is responsible for a timely preparation and presentation of the financial statements in conformity with accounting principles generally accepted in the United States of America. In addition, an effective internal control system over financial closing and reporting provides reasonable assurance for the safeguarding of assets, the reliability of financial information, and compliance with laws and regulations.
Condition
During the performance of the audit, we noted that the city was not fully prepared for the audit. Several of the documents requested for the audit were not provided timely. This resulted in significant delays in the audit process and single audit.
Cause
The City has experienced staff turnover in key positions involved in the closing and financial reporting process.
Effect
The City’s trial balance was provided late, and City was not ready for the audit. This resulted in a significant delay to complete the audit.
Recommendation
We recommend that the City enhance its internal control over financial reporting and its closing procedures to ensure its books are thoroughly completed before the commencement of the audit.
Management Response
The City will take the Auditor's recommendation into consideration and will continue to review areas of improvement that can be implemented to help mitigate this concern in the future. The City agrees that staff turnover contributed to the delinquency of the audit process, including the year-end closing preparations.
In addition to the turnover of staff, the City has limited staff dedicated to the accounting functions of the Finance department. To meet the timely deadline requirements necessary for the annual audit process, it will be essential to add additional finance personnel dedicated to general ledger, accounting, and audit functions, or acquire these services through professional contracts. Since the prior audit period, the City implemented two key measures to help improve in this area of deficiency: addition of a second accountant and addition of language into the City’s Strategic Plan 2026-2030 that will ensure dedication of resources to aid in completion of timely financial reporting. These measures will help position the City for improved outcomes in the future with financial reporting processes and timeliness; however, they will not provide immediate remedy due to considerable amount of time involved in training of staff and procurement of services. While the conditions were not optimal in completing the audit this year, City staff made every effort possible to continue moving the process forward with the available resources. 10
City of Atwater
Schedule of Findings and Questioned Costs
For the year ended June 30, 2024
Section II – Current Year Findings, Continued
A. Financial Statement Audit, Continued
2024-002: Long term Debts Roll Forward Schedule (Significant Deficiency) Criteria
The City is responsible for maintaining records of long-term debt, creating, and updating roll forward schedules and reconciling the records frequently to the financial statements to ensure the accuracy of the accounting records.
Condition
During the performance of the audit, we noted the City’s doesn’t maintain any roll forward schedule and City’ debt records did not tie to the prior year audited financial statements and City was unable to confirm the accurate amount of long-term debt outstanding as of June 30, 2024.
Cause
Roll Forward schedules are not prepared by the city. Frequent reconciliations of long-term debt were not performed to ensure the accuracy of the long-term debts.
Effect
Detailed long-term debt listing doesn’t tie to the prior year audited financial statements and audit record.
Recommendation
We recommend that the City implement internal controls to ensure frequent reconciliation of the long-term debt records to the financial statements.
Management Response
The City will take the Auditor's recommendation into consideration and will continue to review areas of improvement that can be implemented to help mitigate this concern in the future. The City agrees that staff turnover contributed to the delinquency of the audit process, including the year-end closing preparations.
In addition to the turnover of staff, the City has limited staff dedicated to the accounting functions of the Finance department. To meet the timely deadline requirements necessary for the annual audit process, it will be essential to add additional finance personnel dedicated to general ledger, accounting, and audit functions, or acquire these services through professional contracts. Since the prior audit period, the City implemented two key measures to help improve in this area of deficiency: addition of a second accountant and addition of language into the City’s Strategic Plan 2026-2030 that will ensure dedication of resources to aid in completion of timely financial reporting. These measures will help position the City for improved outcomes in the future with financial reporting processes and timeliness; however, they will not provide immediate remedy due to considerable amount of time involved in training of staff and procurement of services. While the conditions were not optimal in completing the audit this year, City staff made every effort possible to continue moving the process forward with the available resources. 11
City of Atwater
Schedule of Findings and Questioned Costs
For the year ended June 30, 2024
Section II – Current Year Findings, Continued
B. Federal Award Program Audit
SA2024-001: Lack of Documentation for Suspension or Debarment Verification Criteria
Per 2 CFR section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity.
Condition
The City failed to provide evidence demonstrating the verification of vendor’s eligibility before entering into a procurement contract.
Cause
The absence of documented proof regarding the verification of vendor’s eligibility for participation in the transaction is attributed to inadequate record-keeping practices rather than a failure to conduct the verification process. It appears that while the verification may have been conducted, the City did not retain sufficient documentation to demonstrate compliance with the requirement.
Effect
Without proper documentation, the City's procurement process lacks transparency and accountability, leading to challenges in demonstrating compliance with federal regulations.
Recommendation
The City should enhance its record-keeping practices to ensure that documentation of suspension or debarment verification is consistently maintained for all procurement transactions.
Management Response
The City has taken action by updating the procedures to now include a requirement for attaching the suspension and debarment verifications as part of the documentation process. 12
City of Atwater
Schedule of Findings and Questioned Costs
For the year ended June 30, 2024
Section III – Prior Year Findings
A. Financial Statement Audit
2023-001 – Financial Closing and Audit Preparedness (Significant Deficiency) Criteria
The City is responsible for a timely preparation and presentation of the financial statements in conformity with accounting principles generally accepted in the United States of America. In addition, an effective internal control system over financial closing and reporting provides reasonable assurance for the safeguarding of assets, the reliability of financial information, and compliance with laws and regulations.
Condition
During the performance of the audit, we noted that the city was not fully prepared for the audit. Several of the documents requested for the audit were not provided timely. Several issues were identified and adjusted during the year. This resulted in significant delays in the audit process. Listed below are some of those adjustments made during the audit.
• Correction of Interest Payable for Proprietary Bonds
• Correction of FMV adjustments of investments
• Reclassification of ARPA revenue to unearned revenue
• Correction of Lease Liability outstanding as of June 30, 2023 • Correction of RDA capital assets account
Cause
The City has experienced staff turnover in key positions involved in the closing and financial reporting process.
Effect
The City’s trial balance was provided late, and City was not ready for the audit. This resulted in a significant delay to complete the audit.
Recommendation
We recommend that the City enhance its internal control over financial reporting and its closing procedures to ensure its books are thoroughly completed before the commencement of the audit.
Status
No change, current year finding as well.
13
City of Atwater
Schedule of Findings and Questioned Costs
For the year ended June 30, 2024
Section III – Prior Year Findings, Continued
2023-002: Capital Assets Roll Forward Schedule (Significant Deficiency) Criteria
The City is responsible for maintaining records of capital assets, creating, and updating roll forward schedules and reconciling the records frequently to the financial statements to ensure the accuracy of the accounting records.
Condition
During the performance of the audit, we noted the City’s capital assets records did not tie to the prior year audited financial statements specifically in classification of assets.
Cause
Roll Forward schedules are not prepared by the City. Frequent reconciliations of capital assets were not performed on the capital assets to ensure the accuracy of the presentation of the capital assets.
Effect
Detailed Asset listing classifications doesn’t tie to the prior year audited financial statements capital assets schedule.
Recommendation
We recommend that the City implement internal controls to ensure frequent reconciliation of the capital asset records to the financial statements.
Status:
Resolved
B. Federal Award Program Audit
No prior year federal award program audit findings.
14
SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2024
CORRECTIVE ACTION PLANS
Financial Statement Findings – Current Year
Finding Reference Number: 2024-001 - Financial Closing and Audit Preparedness Contact Person: Anna Nicholas, Finance Director
Corrective Action Plan:
The City will enhance its internal control over financial reporting and its closing procedures to ensure its books are thoroughly completed before the commencement of the audit.
The City will add additional finance personnel dedicated to general ledger, accounting, and audit functions, or acquire these services through professional contracts. Since the prior audit period, the City implemented two key measures to help improve in this area of deficiency: addition of a second accountant and addition of language into the City’s Strategic Plan 2026-2030 that will ensure dedication of resources to aid in completion of timely financial reporting.
Anticipated Completion Date: December 31, 2025
Financial Statement Findings – Current Year (Continued) Finding Reference Number: 2024-002 – Long-term Debt Roll Forward Schedule Contact Person: Anna Nicholas, Finance Director
Corrective Action Plan:
The City will implement internal controls to ensure frequent reconciliation of the long-term debt records to the financial statements.
The City will add additional finance personnel dedicated to general ledger, accounting, and audit functions, or acquire these services through professional contracts. Since the prior audit period, the City implemented two key measures to help improve in this area of deficiency: addition of a second accountant and addition of language into the City’s Strategic Plan 2026-2030 that will ensure dedication of resources to aid in completion of timely financial reporting.
Anticipated Completion Date: December 31, 2025
Federal Awards Findings – Current Year
Finding Reference Number: SA2024-001 – Lack of Documentation for Suspension or Debarment Verification
Assistance Listing Number: 21.027
Assistance Listing Title: Coronavirus State and Local Fiscal Recovery funds Name of Federal Agency: U.S. Department of the Treasury Contact Person: Anna Nicholas, Finance Director
Corrective Action Plan:
The City will enhance its record-keeping practices to ensure that documentation of suspension or debarment verification is consistently maintained for all procurement transactions. The City has taken action by updating the procedures to now include a requirement for attaching the suspension and debarment verifications as part of the documentation process.
Anticipated Completion Date: August 1, 2025
City of
Atwater
Atwater, California
Annual Financial Report
For the year ended June 30, 2024
Prepared by:
Finance Department
City of Atwater
Annual Comprehensive Financial Report
For the year ended June 30, 2024
Table of Contents
Page
INTRODUCTORY SECTION
Table of Contents ............................................................................................................................................................i Letter of Transmittal......................................................................................................................................................v List of City Officials ......................................................................................................................................................ix City of Atwater Organizational Chart ........................................................................................................................x
FINANCIAL SECTION
Independent Auditor's Report ...................................................................................................................................1 Management’s Discussion and Analysis (Required Supplementary Information).........................................5 Basic Financial Statements:
Government-Wide Financial Statements
Statement of Net Position.....................................................................................................................................25 Statement of Activities..........................................................................................................................................26 Fund Financial Statements
Governmental Funds:
Balance Sheet.......................................................................................................................................................31 Reconciliation of Governmental Funds Balance Sheet
to the Statement of Net Position ...................................................................................................................32 Statement of Revenues, Expenditures and Changes in Fund Balances......................................................33 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Government-Wide Statement of Activities ..........................................34 Statement of Revenues, Expenditures and Changes
in Fund Balances – Budget and Actual – General Fund............................................................................35 Statement of Revenues, Expenditures and Changes
in Fund Balances – Budget and Actual – Public Safety Transaction & Use Special Revenue Fund ...36 Proprietary Funds
Statement of Net position – Proprietary Funds ..........................................................................................37 Statement of Revenues, Expenses, and Changes in Fund Net position .................................................38 Statement of Cash Flows................................................................................................................................39 Fiduciary Funds:
Statement of Fiduciary Net Position ............................................................................................................41 Statement of Changes in Fiduciary Net Position........................................................................................42 Notes to the Basic Financial Statements ................................................................................................................45 i
City of Atwater
Annual Comprehensive Financial Report
For the year ended June 30, 2024
Table of Contents
Page
FINANCIAL SECTION, Continued
Required Supplementary Information
Schedule of the City’s Proportionate Share of the
Net Pension Liability and Related Ratios – Last 10 years ...............................................................................86 Schedule of Pension Contributions – Last 10 Years ............................................................................................88 Schedule of Changes in the Net OPEB Liability and Related Ratios – Last 10 Years ....................................90 Schedule of OPEB Contributions – Last 10 Years ...............................................................................................91 Other Supplementary Information
Combining and Individual Fund Financial Statements and Schedules Non-Major Governmental Funds:
Combining Balance Sheet.....................................................................................................................................95 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ....................................96 Non-Major Special Revenue Funds:
Combining Balance Sheet.....................................................................................................................................98 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ..................................102 Statements of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:
Measure V Fund...............................................................................................................................................106 Police Grants Fund...........................................................................................................................................107 Gas Tax Fund....................................................................................................................................................108 Local Transportation Fund .............................................................................................................................109 Facility Impact Fee Fund.................................................................................................................................110 CDBG Program Income Fund ........................................................................................................................111 Home Investment Partnership Fund.............................................................................................................112 Housing Authority Fund ................................................................................................................................113 Narcotics Program Fund.................................................................................................................................114 Neighborhood Stabilization Fund .................................................................................................................115 Applegate Interchange Fund..........................................................................................................................116 Regional Surface Transportation Program Fund.........................................................................................117 Pension Rate Stabilization 115 Trust Fund...................................................................................................118 General Plan Update Grant Fund..................................................................................................................119 PLHA-Perm Local Housing Allocation Fund..............................................................................................120 ARPA Grant Fund............................................................................................................................................121 Combining Balance Sheet – Maintenance District Special Revenue Funds ..................................................122 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Maintenance District Special Revenue Funds ..............................................................130 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Maintenance District Special Revenue Funds ...........................................................137 ii
City of Atwater
Annual Comprehensive Financial Report
For the year ended June 30, 2024
Table of Contents
Page
FINANCIAL SECTION, Continued
Internal Service Funds:
Combining Statement of Net Position..............................................................................................................171 Combining Statement of Revenues, Expenses and Changes in Net Position.............................................172 Combining Statement of Cash Flows ...............................................................................................................173 Custodial Funds:
Combining Statement of Fiduciary Net Position ...........................................................................................175 Combining Statement of Changes in Fiduciary Net Position .......................................................................176 Schedule of Debt Service Coverage ........................................................................................................................177 iii
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iv
1 | P a g e
City of Atwater, California
Finance Department
September 24, 2025
Honorable Mayor, Members of the City Council and Citizens of the City of Atwater:
It is our pleasure to submit the Annual Financial Report of the City of Atwater for the fiscal year that ended June 30, 2024. The financial statements are presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with government auditing standards. In compliance with state and federal laws, a licensed certified public accountant conducts an annual audit at the end of each fiscal year and issues a complete set of financial statements to be submitted to the governing body of the City of Atwater.
Management is responsible for the completeness and reliability of the information contained in this report, based on a comprehensive framework of internal control that has been established for this purpose. We believe the data presented in this report is accurate in all material respects and all statements and disclosures necessary for the reader to obtain a thorough understanding of the City’s financial activities have been included.
Management has established an internal control framework that is designed both to protect the City’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City’s financial statements in conformity with GAAP. Because the cost of internal controls should not outweigh their benefits, the City’s framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatements.
While formally presented to the governing body of the City, this report is intended to provide relevant financial information to the citizens of the City of Atwater, City staff, creditors, investors, and other interested readers. We encourage all readers to contact the Finance Department with any questions or comments concerning this report.
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The City’s financial statements have been audited by Badawi & Associates, a firm of certified public accountants. The goal of the independent audit is to provide reasonable assurance that the financial statements of the City for the fiscal year that ended June 30, 20234, are free of material misstatements.
The independent audit involved examining on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. Based upon the audit, the independent auditors concluded that there was reasonable basis for rendering an unqualified opinion, which states that the City’s financial statements for the fiscal year ended June 30, 2024, are fairly presented in conformity with GAAP. The independent auditor’s report is presented as the first component of the financial section of this report.
GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of the Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City’s MD&A can be found immediately following the report of the independent auditors.
Profile of the City of Atwater and Services Provided
The City of Atwater was incorporated in 1922 and is in the San Joaquin Valley of California. Atwater is one of six incorporated cities in Merced County. The City encompasses a six square mile area approximately six miles west-northwest of Merced. The City has a current population of 31,862 (State of California DOF Population Estimates, May 2025). The City maintains a small hometown feel through community events, partnerships with areas schools, and longstanding community service clubs that build on many beloved traditions in Atwater. Being located along the Highway 99 corridor, the City of Atwater is in a premiere location for travelers that traverse through California. Additionally, the City is geographically situated where a visit to the Pacific coast or Sierra Nevada mountain range is all within the distance of a daytrip, making the location a desirable place to live, work and operate a business.
The City of Atwater operates under a Council-Manager form of government and provides municipal services that include general municipal administration, road infrastructure, police services, contracted fire services, community and economic development, and parks and recreational opportunities. In addition, through public works, the City provides water, wastewater, and contracted solid waste services in the form of enterprise activities. This report includes all funds of the City of Atwater and its blended component unit, the Successor Agency of the Atwater Redevelopment Agency, for which the City is financially accountable. The Atwater City Council consists of five members: four council members are elected by districts to four-year terms, and the Mayor is elected at large. All council members must be residents of the City. The Mayor conducts the City Council meetings and represents the City on ceremonial occasions. The City Council serves as the policy board for the City of Atwater and provides policy direction, establishes goals, and sets priorities for the City government. In addition to serving as the policy makers for the community, the City Council is responsible for numerous land use decisions within its borders, including the General Plan. The City Council appoints the City Manager, City Attorney, and members of advisory boards, commissions, and committees, except for the Public Safety Transaction & Use Tax (Measure B) Oversight Committee, whose appointments are made by the City Manager.
Local Economy
Like many organizations, the City of Atwater has been experiencing increases in inflationary costs relative to municipal operations. The City’s primary General Fund revenue sources are property tax and vi
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sales tax. While property and sales tax revenues have remained strong; revenue estimates for sales tax continue to be flat when compared to previous recent years. The City’s housing market has continued to remain stable. The median home value for the City of Atwater is $406,500. The median household income in Atwater is $63,945, according to the American Community Survey 5-year estimates conducted by the U.S. Census Bureau (American Community Survey (ACS). The unemployment rate (EDD, State of CA, July 2025) for Merced County is 10.3% and for the City of Atwater is 9.8%, which compares to a state rate of 6.1% and the U.S. rate of 4.2%. The diversity of the region offers many opportunities for businesses.
Budget Information
The City operates on a fiscal year that runs from July 1 – June 30. The City Council adopts annual budgets for the General Fund, Proprietary Funds, and all Special Revenue Funds, in addition to a capital budget. Budgetary control is legally maintained at the fund level. The City Manager and Finance Director meet with each department director to discuss budget requests, department and organizational goals and needs, and make revisions, as necessary. The Finance Department prepares an estimate of revenues and expenses for the City Manager’s review and recommendation to the City Council. Budget workshops are held prior to the adoption of the budget that allow for public comment opportunity. In June of each year, the City Council adopts by resolution the new fiscal year budget which serves as a spending plan and a communication tool for the spending priorities of the new fiscal year.
Financial Information & Policies
The City continues to take necessary steps to improve and preserve its fiscal health and sustainability.
The City of Atwater, by way of Resolution No. 3068-19, has a General Fund Reserve Policy that requires a minimum of 10% of annual General Fund operating costs to be kept in fund balance. During this audit period and subsequent periods to date of this publication, the City has maintained this requirement and met the goal of having a 25% General Fund reserve. The City established an irrevocable Section 115 trust (combo trust) to address the long-term liabilities of other postemployment benefits (OPEB) and pension liabilities. The City has made contributions for five consecutive years into the plan and is committed to annual contributions so the plan can grow and provide resources to help fund OPEB and pension liabilities. The City continues to work towards implementing measures to help fund existing liabilities and reduce future liabilities, while aiming to achieve structural fund balance in all operating funds on an annual basis.
The City of Atwater’s sales tax rate is 8.75%. One percent of this is the Public Safety Transactions and Use Tax “Measure B” which is dedicated to public safety costs. This is a destination-based tax that provides revenue for police and fire expenses.
During the past fiscal year, there were no changes to the City’s financial policies or items in which policies impacted financial information or presentation. Information concerning significant accounting policies affecting the finances of the City is summarized in the Notes to the Financial Statements. vii
viii
City of Atwater
For the year ended June 30, 2024
List of City Officials
CITY COUNCIL
Mike Nelson, Mayor
Brian Raymond, Mayor Pro Term
John Cale, Council Member
Tyler Buon, Council Member
Danny Ambriz, Council Member
CITY OFFICIALS
Christopher Hoem, City Manager
Greg Thompson, Deputy City Manager/Community Development Manager Kory J. Billings, City Clerk
Mark Borba, City Treasurer
Frank Splendorio, City Aorney
Jusn Vinson, Public Works Director
Jana Sousa, HR Director
Anna Nicholas, Finance Director
Michael Salvador, Police Chief
ix
CITY OF ATWATER
ORGANIZATIONAL CHART
2024
Council Committees
Audit & Finance
Citizens Oversight for Public Safety Transaction and Use Tax General Plan Technical Advisory Committee
Elected Representatives
City Treasurer City Council Mark Borba
Mike Nelson, Mayor
John Cale, Council Member (District 1)
Tyler Button, Council Member (District 2)
Danny Ambriz, Council Member (District 3)
Brian Raymond, Mayor Pro Tem (District 4)
Commissions
City Manager Planning
Christopher Hoem
Deputy City Manager /
Community Development
Director
Greg Thompson
Public
Works/Recreation
Justin Vinson
Human
Resources
Jana Sousa
Fire
CAL FIRE
Robert Ayuso
Police
Michael Salvador
City
Administration /
City Clerk
Finance
Anna Nicholas
City Attorney
(BB&K)
Frank Splendorio
City Clerk
Kory J. Billings
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INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members
of the City Council of the City of Atwater
Atwater, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Atwater (City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise City’s basic financial statements as listed in the table of contents.
In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2024, and the respective changes in financial position and, where applicable, cash flows thereof, and the respective budgetary comparisons for the General Fund and Public Safety Transactions and Use Tax Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards (GAS), issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
To the Honorable Mayor and Members
of the City Council of the City of Atwater
Atwater, California
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and GAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS and GAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
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To the Honorable Mayor and Members
of the City Council of the City of Atwater
Atwater, California
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and required pension and other post-employment benefit (OPEB) information on pages 5-19 and 86-91 be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The other budgetary comparison schedules, combining and individual nonmajor fund financial statements, budgetary comparison schedules of nonmajor governmental funds, and schedule of debt service coverage are presented for purposes of additional analysis and are not a required part of the basic financial statements.
The other budgetary comparison schedules, combining and individual nonmajor fund financial statements, and budgetary comparison schedules of nonmajor governmental funds are the responsibility of management and were derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the other budgetary comparison schedules, combining and individual nonmajor fund financial statements, and budgetary comparison schedules of nonmajor governmental funds are fairly stated, in all material respects, in relation to the basic financial statements as a whole. 3
To the Honorable Mayor and Members
of the City Council of the City of Atwater
Atwater, California
Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory section but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated September 24, 2025, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters.
The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.
Badawi & Associates, CPAs
Emeryville, California
September 24, 2025
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City of Atwater, California
Basic Financial Statements
For the year ended June 30, 2024
Management’s Discussion and Analysis
This section provides a narrative overview and analysis of the financial activities of the City of Atwater (City) for the fiscal year ended June 30, 2024. It should be read in conjunction with the accompanying transmittal letter and basic financial statements.
FINANCIAL HIGHLIGHTS
Government-wide Highlights
City’s net position (assets and deferred outflows in excess of liabilities and deferred inflows) at June 30, 2024, totaled $124.3 million. Governmental activities the net position was $32.6 million, while the business-type activities net position was $91.7 million. Total City revenues, including program and general revenues, and business-type activities were $64.04 million, while total expenses were $49.3 million. Governmental program and general revenues were $35.6 million compared to governmental program expenses of $24.8 million.
Program revenues from business-type activities were $25.5 million, while expenses for businesstype activities were $24.5 million. The City’s total net capital asset balance for governmental activities was $27.8 million and $38.6 million for business-type activities.
Fund Highlights
Net General Fund revenues and other financing sources (uses) exceeded expenditures by $1.6 million as compared to the prior year when revenues and other financing sources (uses) exceeded expenditures by $3.2 million.
At June 30, 2024, the General Fund has a positive fund balance of $17.3 million.
OVERVIEW OF THE ANNUAL FINANCIAL REPORT
This Annual Financial Report is in two major parts:
1) Introductory section, which includes the Transmittal Letter and general information; and, 2) Financial section, which includes the Management’s Discussion and Analysis (this part), the Basic Financial Statements, which include the Government-wide and the Fund Financial Statements along with the notes to these financial statements and Combining and Individual Fund Financial Statements and Schedules.
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City of Atwater, California
Basic Financial Statements
For the year ended June 30, 2024
Management’s Discussion and Analysis, Continued
OVERVIEW OF THE ANNUAL FINANCIAL REPORT, Continued
The Basic Financial Statements
The Basic Financial Statements are comprised of the Government-wide Financial Statements and the Fund Financial Statements; these two sets of financial statements provide two different views of the City’s financial activities and financial position.
Government-wide Financial Statements
The Government-wide Financial Statements provide a broad overview of the City’s activities as a whole and comprise the Statement of Net position and the Statement of Activities. The Statement of Net position provides information about the financial position of the City as a whole, including all its capital assets and long-term liabilities on the full accrual basis, similar to that used by corporations. The Statement of Activities provides information about all the City’s revenues and all its expenses, also on the full accrual basis, with the emphasis on measuring net revenues or expenses of each the City’s programs. The Statement of Activities explains in detail the change in Net position for the year.
All of the City’s activities are grouped into Governmental Activities and Business-type activities, as explained below. All the amounts in the Statement of Net position and the Statement of Activities are separated into Governmental Activities and Business-type Activities in order to provide a summary of these two activities of the City as a whole. ♦ Governmental activities – All of the City’s basic services are considered to be governmental activities, including general government, public safety, highways and streets, urban redevelopment and housing, community services, and general administration. These services are supported by general City revenues such as taxes and by specific program revenues such as developer fees.
♦ Business-type activities – All the City’s enterprise activities are reported here, including Water, Sewer, and Sanitation Funds. Unlike governmental services, these services are supported by charges paid by users based on the amount of the service they use.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into two categories: governmental funds and proprietary funds.
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City of Atwater, California
Basic Financial Statements
For the year ended June 30, 2024
Management’s Discussion and Analysis, Continued
OVERVIEW OF THE ANNUAL FINANCIAL REPORT, Continued
Fund Financial Statements, Continued
Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the Government-wide Financial Statements. However, unlike the Government-wide Financial Statements, Governmental Fund Financial Statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements.
Because the focus of the Governmental Fund Financial Statements is narrower than that of the Government-wide Financial Statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the Government-wide Financial Statement. By doing so, readers may better understand the long-term impact of the government’s near-term financial decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The Governmental Fund Financial Statements provide detailed information about each of the City’s most significant funds, called major funds. The concept of major funds, and the determination of which are major funds, was established by GASB Statement No. 34 and replaces the concept of combining like funds and presenting them as one total. Instead, each major fund is presented individually, with all nonmajor funds summarized and presented only in a single column. Subordinate schedules present the detail of these nonmajor funds. Major funds present the major activities of the City for the year and may change from year to year as a result of changes in the pattern of the City’s activities.
For the fiscal year ended June 30, 2024, the City’s major funds are as follows:
GOVERNMENTAL FUNDS:
General Fund
Public Safety Transactions and Use Tax Fund
PROPRIETARY FUNDS:
Water Enterprise Fund
Sewer Enterprise Fund
Sanitation Enterprise Fund
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City of Atwater, California
Basic Financial Statements
For the year ended June 30, 2024
Management’s Discussion and Analysis, Continued
OVERVIEW OF THE ANNUAL FINANCIAL REPORT, Continued
Fund Financial Statements, Continued
For the fiscal year ended June 30, 2024, the City adopted annual appropriated budgets for all governmental funds.
Proprietary funds. The City maintains Enterprise-type and Internal Service proprietary funds.
Enterprise funds are used to report the same functions presented as business-type activities in the Government-wide Financial Statements. The City uses enterprise funds to account for Water, Sewer, and Sanitation activities. Internal service funds are an accounting methodology used to accumulate and allocate costs internally among the City’s various functions. The City uses internal service funds to account for its fleet of vehicles and its information technology assets. Proprietary funds provide the same type of information as the Government-wide Financial Statements, only in more detail. The proprietary fund financial statements provide separate information for all of these operations.
Fiduciary funds. The City maintains a private-purpose trust fund and custodial funds that are classified as fiduciary funds. The private-purpose trust fund the City maintains is the Successor Agency to the Atwater Redevelopment Agency (RDA) and the City serves as the custodian to the assets of the dissolved RDA and administers the retirement of enforceable obligations. The custodial funds the City maintains are related to assets held in employee benefit trust.
Notes to the Basic Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the Government-wide and Fund Financial Statements. The notes to the basic financial statements can be found on pages 47–84 of this report.
Combining and Individual Fund Financial Statements and Schedules The combining statements referred to earlier in connection with non-major governmental funds are presented immediately following the notes to the financial statements. Combining and individual fund statements can be found on pages 97–163 of this report. 8
City of Atwater, California
Basic Financial Statements
For the year ended June 30, 2024
Management’s Discussion and Analysis, Continued
GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of the City’s net position, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $124.3 million as of June 30, 2024. The Summary of net position as of June 30, 2023, and 2024 follows:
Overall, the total net position increased by $14.6 million. The total net position of governmental activities increased by $10.8 million and total net position for business-type activities increased by $3.8 million.
The total restricted net position increased by $10.6 million, and the unrestricted net position experienced a decrease of $4.3 million over the previous year.
Govern- Business- Govern- Businessmental type mental type Activities Activities Total Activities Activities Total Current and other assets $ 50,457,435 $ 57,293,913 $ 107,751,348 $ 54,729,192 $ 56,499,694 $ 111,228,886 Noncurrent assets 25,145,812 101,513,524 126,659,336 28,228,225 104,582,890 132,811,115 Deferred outflows of resources 16,022,723 - 16,022,723 15,350,383 - 15,350,383 Total assets and deferred
outflows of resources 91,625,970 158,807,437 250,433,407 98,307,800 161,082,584 259,390,384 Current and other liabilities 8,788,090 4,695,728 13,483,818 7,230,264 5,084,696 12,314,960 Long-term liabilities 49,549,663 66,235,849 115,785,512 50,318,880 64,232,273 114,551,153 Deferred inflows of resources 11,479,799 - 11,479,799 8,144,089 - 8,144,089 Total liabilities and deferred
inflows of resources 69,817,552 70,931,577 140,749,129 65,693,233 69,316,969 135,010,202 Net position:
Net investment in
capital assets 24,470,439 33,639,179 58,109,618 27,836,092 38,668,554 66,504,646 Restricted 22,603,301 1,035,567 23,638,868 26,722,990 1,130,742 27,853,732 Unrestricted (deficit) (25,265,322) 53,201,114 27,935,792 (21,944,515) 51,966,319 30,021,804 Total net position $ 21,808,418 $ 87,875,860 $ 109,684,278 $ 32,614,567 $ 91,765,615 $ 124,380,182 2023 2024
Summary of Net Position
9
City of Atwater, California
Basic Financial Statements
For the year ended June 30, 2024
Management’s Discussion and Analysis, Continued
GOVERNMENT-WIDE FINANCIAL ANALYSIS, Continued
Revenues
The City’s total revenues for governmental and business-type activities were $64.0 million for the fiscal year ended June 30, 2024. Significant revenues for the City for fiscal year 2023-24 were derived from charges for services 45%, sales and use tax 17.9%, operating/capital grants and contributions 11.3%, property taxes and assessments 10.6%.
The following discusses variances in key revenues from the prior fiscal year for governmental and business-type activities:
1. Sales and Use Tax. Sales Tax revenue increased by $2.2 million or 20% over last fiscal year. The fiscal year ending June 30, 2024, encompassed the first full fiscal year the Measure B Public Safety one cent special transaction and use tax (sales tax) was in effect.
The one cent tax went into effect during the last quarter of fiscal year 2022-23 and replaced Measure H which was a half cent transaction and use tax.
2. Operating/Capital Grants and Contributions. Capital contributions represent 3% of overall total revenues for the City.
3. Property Taxes and Assessments. Property tax revenue increased by $162,808 or 2.4% over last fiscal year. This is due primarily to higher property values. 10
City of Atwater, California
Basic Financial Statements
For the year ended June 30, 2024
Management’s Discussion and Analysis, Continued
GOVERNMENT-WIDE FINANCIAL ANALYSIS, Continued
The change in net position for the fiscal years ended June 30, 2023, and 2024, follows Govern- Business- Govern- Businessmental type mental type Activities Activities Total Activities Activities Total Revenues:
Program revenues:
Charges for services $ 4,171,579 $ 24,788,960 $ 28,960,539 $ 4,688,984 $ 24,271,014 $ 28,959,998 Grants and contributions:
Operating 2,549,146 553,293 3,102,439 3,839,414 1,314,149 5,153,563 Capital 1,307,173 - 1,307,173 2,137,575 - 2,137,575
General revenues:
Property taxes
and assessments 6,688,731 - 6,688,731 6,851,539 - 6,851,539 Transient occupancy taxes 43,921 - 43,921 51,276 - 51,276 Sales and use tax 9,204,161 - 9,204,161 11,478,891 - 11,478,891 Franchise taxes 1,023,347 - 1,023,347 714,781 - 714,781 Other taxes 1,935,430 - 1,935,430 1,848,083 - 1,848,083 Intergovernmental 1,214,785 - 1,214,785 1,773,427 - 1,773,427 Use of money and property 627,063 652,877 1,279,940 1,820,613 2,976,846 4,797,459 Other 201,822 - 201,822 202,249 - 202,249
Sale of real property - - - 80,000 - 80,000
Total revenues 28,967,158 25,995,130 54,962,288 35,486,832 28,562,009 64,048,841 Expenses:
Governmental activities:
General government 3,088,191 - 3,088,191 6,453,064 - 6,453,064 Public safety 6,867,369 - 6,867,369 12,370,822 - 12,370,822 Highways and streets 2,122,879 - 2,122,879 3,760,276 - 3,760,276 Urban redevelopment
and housing 647,257 - 647,257 988,150 - 988,150
Community services 940,277 - 940,277 1,134,604 - 1,134,604 Interest on long-term debt 119,819 - 119,819 126,142 - 126,142 Business-type activities:
Water - 5,095,232 5,095,232 - 6,153,078 6,153,078
Sewer - 12,657,347 12,657,347 - 12,761,785 12,761,785
Sanitation - 4,181,081 4,181,081 - 5,605,016 5,605,016
Total expenses 13,785,792 21,933,660 35,719,452 24,833,058 24,519,879 49,352,937 Change in net position
before transfers 15,181,366 4,061,470 19,242,836 10,653,774 4,042,130 14,695,904 Transfers 752,375 (752,375) - 152,375 (152,375) -
Change in net position 15,933,741 3,309,095 19,242,836 10,806,149 3,889,755 14,695,904 2023 2024
Changes in Net Position
11
City of Atwater, California
Basic Financial Statements
For the year ended June 30, 2024
Management’s Discussion and Analysis, Continued
GOVERNMENT-WIDE FINANCIAL ANALYSIS, Continued
Expenses
Governmental and business-type activity expenses of the city for the year totaled $49.3 million.
Governmental activity expenses totaled $24.8 million or 50% of total expenses. Business-type activities incurred $24.5 million or 50% of total expenses during the fiscal year. Public safety costs represented 25% of total governmental activities expenses.
Governmental Activities
The following table shows the cost of each of the City’s major programs and the net cost of the programs. Net cost is the total cost less fees and other direct revenue generated by the activities.
The net cost reflects the financial burden that was placed on the City’s taxpayers by each of the programs. The total cost of services and the net cost of services for the fiscal years ended June 30, 2023, and 2024, are as follows:
Net cost of the City’s major programs can fluctuate greatly from one fiscal year to the next due to GASB’s standards associated with the reporting of pension expense in the City’s financial statements. The components of pension expense include many factors: service cost, interest on the total pension liability, changes in the net pension liability, employee contributions, and expected return on plan assets. When investment returns come in higher than expected, the City will experience a reduction in pension expense. Conversely, if returns on plan assets fall short of the expected return, the City will realize an increase in pension expense. The first situation occurred in FY 23/24, when CalPERS net return on plan assets came in higher than anticipated resulting in a reduction of pension expense for the City.
Total Cost Net Cost Total Cost Net Cost
of Services of Services of Services of Services
General government $ 3,088,191 $ 116,207 $ 6,453,064 $ (2,715,091) Public safety 6,842,033 (4,898,922) 12,370,822 (9,165,603) Highway and streets 2,122,879 547,917 3,760,276 (549,042) Urban revelopment and housing 647,257 (647,257) 988,150 (829,941) Community services 940,277 (730,684) 1,134,604 (781,266) Interest on long-term debt 145,155 (145,155) 126,142 (126,142) Total $ 13,785,792 $ (5,757,894) $ 24,833,058 $ (14,167,085) 2023 2024
12
City of Atwater, California
Basic Financial Statements
For the year ended June 30, 2024
Management’s Discussion and Analysis, Continued
GOVERNMENT-WIDE FINANCIAL ANALYSIS, Continued
Governmental Activities, Continued
Revenues by source for the fiscal years ended June 30, 2023, and 2024, are as follows:
Charges for services
$4,171,579
14.4%
Operating grants
$2,549,146
8.8%
Capital grants
$1,307,173
4.5%
Property taxes
$6,688,731
23.1%
Transient occupancy
taxes
$43,921
0.2%
Sales and use tax
$9,204,161
31.8%
Franchise fees
$1,023,347
3.5%
Other taxes
$1,935,430
6.7%
Intergovernmental
$1,214,784
4.2%
Use of money and
property
$627,063
2.2%
Other general
$201,822
0.7%
Revenues by Source - Governmental Activities 2023
Charges for services
$4,688,984
13.2%
Operating grants
$3,839,414
10.8%
Capital grants
$2,137,575
6.0%
Property taxes
$6,851,539
19.3%
Transient
occupancy taxes
$51,276
0.1%
Sales and use tax
$11,478,891
32.3%
Franchise fees
$714,781
2.0%
Other taxes
$1,848,083
5.2%
Intergovernmental
$1,773,427
5.0%
Use of money and
property
$1,820,613
5.1%
Other general
$202,249
0.6%
Sale of Real
Property
$80,000
0.2%
Revenues by Source - Governmental Activities 2024
13
City of Atwater, California
Basic Financial Statements
For the year ended June 30, 2024
Management’s Discussion and Analysis, Continued
GOVERNMENT-WIDE FINANCIAL ANALYSIS, Continued
Business-type Activities
The City has three business-type activities: Water, Sewer, and Sanitation Operations. The operating revenues and expenses for the business-type activities for the fiscal years ended June 30, 2023 and 2024 are as follows:
Operating Revenues & Expenditures
Business-type 2023
$-
$5,000,000
$10,000,000
$15,000,000
Water Sewer Sanitation
Operating revenues
Operating expenses
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
Water Sewer Sanitation
Operating revenues
Operating expenses
Operating Revenues and Expenses
Business-type Activities
2024
14
City of Atwater, California
Basic Financial Statements
For the year ended June 30, 2024
Management’s Discussion and Analysis, Continued
GOVERNMENT-WIDE FINANCIAL ANALYSIS, Continued
Business-type Activities, Continued
The revenues by source for the business-type activities for the fiscal years ended June 30, 2023, and 2024, are as follows:
Chrg for Serv,
24,788,960,
97.82%
Operating Grants and
Contributions,
553,293, 2.18%
Revenues by Source - Business-type Activities 2023
Charges for
services,
24,271,014,
94.9%
Operating Grants
and Contributions,
1,314,149, 5.1%
Revenues by Source - Business-type Activities 2024
15
City of Atwater, California
Basic Financial Statements
For the year ended June 30, 2024
Management’s Discussion and Analysis, Continued
FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS
The City of Atwater uses fund accounting to ensure and demonstrate compliance with financerelated legal requirements. The fund financial statements focus on individual parts of the City government, reporting the City’s operations in more detail than the government-wide financial statements.
Governmental Funds. The City’s governmental funds provide information on near-term inflows, outflows, and balances of spending resources. At the fiscal year ended June 30, 2024, the City’s governmental funds reported combined fund balances of $44.2 million. The increase is due mainly to departments not expending the approved appropriations contained within the adopted/amended budget.
The General Fund is the chief operating fund of the City. At the fiscal year ended June 30, 2024, the General Fund had a fund balance of $17.3 million. The General Fund balance improved by $1.6 million from the prior fiscal year end balance of $15.7 million and is the sixth consecutive fiscal year with positive fund balance. The increase of $1.6 million was due to $800K more revenue being received than estimated and $ 800K of approved appropriations weren’t expended.
The Public Safety Transactions and Use Tax Fund is defined as a major fund of the City and had a fund balance of $3.0 million as of June 30, 2024. The Public Safety Transactions and Use Tax Fund balance improved by $1.1 million over the prior fiscal year.
Proprietary Funds. The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statement. The City uses enterprise funds to account for its water, sewer and sanitation operations. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City’s various functions. The City uses the internal service funds to account for its building and equipment maintenance, as well as employee benefits fund. The City’s proprietary funds net position increased by $3.8 million for enterprise funds and increased by $265,027 for internal service funds in the fiscal year ended June 30, 2024. For the enterprise funds, the increase was due mainly to planned rate increases to utility users. The increase in the internal service funds net position was mainly the result of an increase in interdepartmental charges.
Fiduciary Funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not available to support the City’s own programs.
The accounting used for fiduciary funds is much like that used for proprietary funds. 16
City of Atwater, California
Basic Financial Statements
For the year ended June 30, 2024
Management’s Discussion and Analysis, Continued
FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS, Continued General Fund Budgetary Highlights
General Fund actual revenues totaled $20.2 million which was 105.1 percent of the amended budget estimate. General Fund expenditures totaled $17.9 million or 88.2 percent of the approved amended budget. The General Fund balance increased by $1.6 million to a balance of $17.2 million.
CAPITAL ASSETS
The City’s net investment in capital assets for its governmental and business-type activities as of June 30, 2024 amounted to $132.6 million. This investment in capital assets includes land, construction in progress, costs for buildings and improvements, infrastructure, roads, and equipment.
The June 30, 2024, total balance reflects addition to construction in progress of $7.8 million. Total depreciation for the year amounted to $4.9 million.
More detail of the capital assets and current activity can be found in the notes to the financial statements on page 51 for significant accounting policies and Note 3 on pages 62 and 63 for other capital asset information.
2023 2024 2023 2024 2023 2024
Land $ 299,384 $ 299,384 $ 1,064,902 $ 1,064,902 $ 1,364,286 $ 1,364,286 Construction in progress 9,112,226 6,420,451 32,177,643 11,608,855 41,289,869 18,029,306 Buildings and improvement s 9,218,339 18,160,380 113,068,526 139,740,024 122,286,865 157,900,404 Infrastructure 1,214,625 1,214,625 - - 1,214,625 1,214,625 Roads 52,378,765 50,012,085 - - 52,378,765 50,012,085
Equipment 11,335,755 12,316,355 11,770,535 11,977,249 23,106,290 24,293,604 Total $ 83,559,094 $ 88,423,280 $ 158,081,606 $ 164,391,030 $ 241,640,700 $ 252,814,310 Governmental Activities Business-type Activities Totals 17
City of Atwater, California
Basic Financial Statements
For the year ended June 30, 2024
Management’s Discussion and Analysis, Continued
LONG-TERM LIABILITIES
At June 30, 2024, the City had $66.9 million in debt outstanding consisting of compensated absences, lease obligations and revenue bonds.
During the current fiscal year, the City’s net debt decreased by $2.1 million. The net decrease was due to scheduled principal payments and unamortized premium retirements. Additional information regarding each of the City’s debt issues as well as debt service requirements is discussed in greater detail in Note 6 to the financial statements on page 69.
NEXT YEARS BUDGET AND THE ECONOMY
The budget for Fiscal Year (FY) 2024-25 was developed with expense and revenue estimates based on known data factors and historical trends. The City’s total FY 2024-25 adopted budget approves appropriations at $91.2 million. The budget provides funding for staffing of 106.5 positions and allocates funds for retirement and OPEB obligations. Revenue increases were calculated with a conservative and likely approach as there is no identified new revenue streams coming online during FY 2024-25 and sales tax estimates are rather flat. Expense estimates were calculated with cost escalation of both known data, and estimates where needed.
After eight (8) years of operating at a deficit, the City’s General Fund has had a positive fund balance for six consecutive fiscal years and is planned to maintain a positive fund balance in FY 2024-25 and continue to meet the reserve requirement as established by Council, in addition, the estimated budget allows for maintaining funds for General Fund reserves beyond the required ten percent of estimated expenses as set forth by the General Fund reserve policy. The FY 2024-25 budget does not contain plans for new debt.
Governmental Business-type
Activities Activities Total
Compensated absences $ 720,230 $ 162,152 $ 882,382
Capital lease obligation 184,403 - 184,403
2017A Wastewater Revenue Refunding Bonds - 49,115,000 49,115,000 2018A Wastewater Revenue Refunding Bonds - 12,520,000 12,520,000 Unamortized bond premium - 4,279,336 4,279,336
Unamortized underwriting discount - - -
Total $ 904,633 $ 66,076,488 $ 66,981,121
2024
18
City of Atwater, California
Basic Financial Statements
For the year ended June 30, 2024
Management’s Discussion and Analysis, Continued
NEXT YEARS BUDGET AND THE ECONOMY, Continued
As with many cities, the City of Atwater expects to experience the effects of increased inflation with impacts on operating expenses in the delivery of municipal services during FY 2024-25. In addition, primary sources of General Fund revenue, such as sales tax, have slowed in recent quarters. For FY 2024-25, there are cost of living increases approved for the Atwater Police Officers Association which have been included in the budget, and no cost-of-living increases approved for the other labor groups or unrepresented employees in the FY 2024-25 budget.
The City of Atwater is located in Merced County, which lies in the great Central Valley of California. Prior to the COVID-19 pandemic, the City was experiencing increases in economic activity, property and sales tax revenue, and an increased interest in development activity. Property and sales tax revenue maintained favorable levels during the pandemic; however, sales tax in particular has remained relatively flat rather than steady upticks. The City continues to pursue viable economic development activities that will position the City advantageously for future revenue growth.
REQUESTS FOR INFORMATION
This Annual Financial Report is intended to provide citizens, taxpayers, investors, and creditors with a general overview of the City’s finances. If you have any questions about this report, need additional financial information, or would like to obtain component unit financial statements, contact the City of Atwater Finance Department, 1350 Broadway Avenue, Atwater, CA 95301, or visit the City’s web page at www.atwater.org.
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20
BASIC
FINANCIAL STATEMENTS
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22
GOVERNMENT-WIDE
FINANCIAL STATEMENTS
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City of Atwater
Statement of Net Position
June 30, 2024
Governmental Business-type
Activities Activities Total
ASSETS
Current assets:
Cash and investments 49,957,284 $ 52,656,941 $ 102,614,225 $ Restricted cash and investments - 1,130,742 1,130,742
Receivables:
Accounts 4,719,362 2,708,425 7,427,787
Prepaid items 52,546 3,586 56,132
Total current assets 54,729,192 56,499,694 111,228,886
Noncurrent assets:
Investment in land held for resale 159,364 - 159,364
Capital assets:
Nondepreciable 6,719,835 12,673,757 19,393,592
Depreciable 81,703,444 151,717,273 233,420,717
Lease assets 249,376 - 249,376
Less accumulated amortization (207,429) - (207,429)
Less accumulated depreciation (60,396,365) (59,808,140) (120,204,505) Total capital assets 28,068,861 104,582,890 132,651,751 Total noncurrent assets 28,228,225 104,582,890 132,811,115 Total assets 82,957,417 161,082,584 244,040,001
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows - pension 12,048,401 - 12,048,401
Deferred outflows - OPEB 3,301,982 - 3,301,982
Total deferred outflows of resources 15,350,383 - 15,350,383
LIABILITIES
Current liabilities:
Accounts payable and accrued liabilities 3,111,201 1,913,251 5,024,452 Interest payable - 436,368 436,368
Deposits payable 577,104 452,360 1,029,464
Other liabilities 46,204 256,820 303,024
Unearned revenue 2,582,856 56,938 2,639,794
Compensated absences - current portion 60,530 14,215 74,745 Lease liabilities - current portion 45,570 - 45,570
Long-term debt - current portion 109,317 1,830,000 1,939,317 Net OPEB liability - current portion 822,226 - 822,226
Total current liabilities 7,230,264 5,084,696 12,314,960 Noncurrent liabilities:
Compensated absences 659,700 147,937 807,637
Net pension liability - 29,210,063 29,210,063
Net OPEB liability - 20,371,235 20,371,235
Lease liabilities 2,796 - 2,796
Long-term debt 75,086 64,084,336 64,159,422
Total noncurrent liabilities 50,318,880 64,232,273 114,551,153 Total liabilities 57,549,144 69,316,969 126,866,113
DEFERRED INFLOWS OF RESOURCES
Deferred inflows of resources - pension 2,890,316 - 2,890,316 Deferred inflows of resources - OPEB 5,253,773 - 5,253,773 Total deferred inflows of resources 8,144,089 - 8,144,089
NET POSITION
Net investment in capital assets 27,836,092 38,668,554 66,504,646 Restricted 26,722,990 1,130,742 27,853,732
Unrestricted (21,944,515) 51,966,319 30,021,804
Total net position $ 91,765,615 32,614,567 $ 124,380,182 $ Primary Government
See accompanying Notes to Basic Financial Statements
25
City of Atwater
Statement of Activities
For the year ended June 30, 2024
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Total Governmental activities:
General government 6,453,064 $ 3,727,042 $ 10,931 $ - $ 3,737,973 $ Public safety 12,370,822 222,814 2,734,443 247,962 3,205,219 Highways and streets 3,760,276 555,798 935,831 1,719,605 3,211,234 Urban redevelopment and housing 988,150 - 158,209 - 158,209 Community services 1,134,604 183,330 - 170,008 353,338
Interest on long-term debt 126,142 - - - -
Total governmental activities 24,833,058 4,688,984 3,839,414 2,137,575 10,665,973 Business-type Activities:
Water 6,153,078 8,398,535 110,534 - 8,509,069
Sewer 12,761,785 12,162,445 447,496 - 12,609,941
Sanitation 5,605,016 3,710,034 756,119 - 4,466,153
Total Business-Type activities 24,519,879 24,271,014 1,314,149 - 25,585,163 Total primary government $ 28,959,998 49,352,937 $ 5,153,563 $ 2,137,575 $ 36,251,136 $ General Revenues:
Taxes:
Property taxes, levied for general purposes
Transient occupancy tax
Sales taxes
Franchise fes
Other taxes
Total taxes
Intergovernmental
Use of money and property
Other general revenues
Sale of real property
Total general revenues
Transfers
Total general revenues and transfers
Change in net position
Net position - beginning of year
Net position - end of year
Program Revenues
See accompanying Notes to Basic Financial Statements.
26
Governmental Business-Type
Activities Activities Total
$ (2,715,091) $ (2,715,091) - $
(9,165,603) (9,165,603) -
(549,042) (549,042) -
(829,941) (829,941) -
(781,266) (781,266) -
(126,142) (126,142) -
(14,167,085) (14,167,085) -
2,355,991 - 2,355,991
(151,844) - (151,844)
(1,138,863) - (1,138,863)
1,065,284 - 1,065,284
(14,167,085) 1,065,284 (13,101,801)
6,851,539 6,851,539 -
51,276 - 51,276
11,478,891 11,478,891 -
714,781 - 714,781
1,848,083 1,848,083 -
20,944,570 20,944,570 -
1,773,427 1,773,427 -
1,820,613 2,976,846 4,797,459
202,249 - 202,249
80,000 - 80,000
3,876,289 2,976,846 6,853,135
152,375 (152,375) -
4,028,664 2,824,471 6,853,135
10,806,149 3,889,755 14,695,904
21,808,418 87,875,860 109,684,278
$ 32,614,567 $ 91,765,615 $ 124,380,182
and Changes in Net Position
Net (Expense) Revenue
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FUND
FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Fund Financial Statements
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30
City of Atwater
Balance Sheet
Governmental Funds
June 30, 2024
Public Safety
Transaction & Nonmajor Total
General Use Special Tax Governmental Governmental
Fund Revenue Fund Funds Funds
ASSETS
Cash and investments 17,633,678 $ 2,246,123 $ 26,543,182 $ 46,422,983 $ Receivables:
Taxes 673,777 - 17,049 690,826
Interest 125,764 15,479 184,639 325,882
Intergovernmental 12,638 - 968,979 981,617
Other receivable 1,480,726 956,322 229,894 2,666,942
Prepaid items 35,013 - 321 35,334
Investment in land held for resale - - 159,364 159,364
Total assets $ 3,217,924 19,961,596 $ 28,103,428 $ 51,282,948 $
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
Liabilities:
Accounts payable $ 1,611,191 $ 113,245 $ 752,478 $ 2,476,914 Accrued liabilities 285,352 31,483 21,812 338,647
Deposits payable 340,694 111,666 - 452,360
Other liabilities - - 46,204 46,204
Unearned revenue - 2,582,856 - 2,582,856
Total liabilities 2,237,237 144,728 3,515,016 5,896,981 Deferred Inflows of Resources
Unavailable revenues 389,609 697,848 - 1,087,457
Total deferred inflows of resources 389,609 697,848 - 1,087,457 Fund Balances:
Nonspendable
Prepaid items 35,013 - 321 35,334
Investment in land held for resale - - 159,364 159,364
Restricted - 3,073,196 23,649,794 26,722,990
Assigned - - 116,188 116,188
Unassigned 17,299,737 - (35,103) 17,264,634
Total fund balances 3,073,196 17,334,750 23,890,564 44,298,510 Total liabilities, deferred inflows of resources
and fund balances $ 3,217,924 19,961,596 $ 28,103,428 $ 51,282,948 $ Major Funds
See accompanying Notes to Basic Financial Statements
31
Total Fund Balances - Total Governmental Funds $ 44,298,510 Capital assets used in governmental activities were not current financial resources. Therefore, they were not reported in the Governmental Funds Balance Sheet. Except for the internal service funds reported below, the capital assets were adjusted as follows:
GovernmentWide Statement
of Net Position
Internal
Service
Funds Total
Nondepreciable $ 6,719,835 $ 6,719,835 - $
Depreciable, net 21,349,026 (744,274) 20,604,752
Total capital assets $ 28,068,861 $ (744,274) 27,324,587 Internal service funds were used by management to charge the costs of certain activities, such as insurance, to individual funds. The assets and liabilities of the Internal service funds were included in governmental activities in the Government-Wide Statement of Net Position. 4,027,060
Unavailable revenues recorded in the fund financial statements resulting from activities in which revenues were earned but were not available are reclassified as revenues in the Government-Wide Financial Statements. 1,087,457 In the Government-Wide Financial Statements, deferred employer contributions for pension and OPEB, certain differences between actuarial estimates and actual results, and other adjustments resulting from changes in assumptions and benefits are deferred in the current year.
Deferred outflows of resources related to pension 12,048,401 Deferred outflows of resources related to OPEB 3,301,982 Deferred inflows of resources related to pension (2,890,316) Deferred inflows of resources related to OPEB (5,253,773) Long-term liabilities were not due and payable in the current period. Therefore, they were not reported in the Governmental Funds Balance Sheet.
GovernmentWide Statement
of Net Position
Internal
Service
Funds Total
Compensated absences - due within one year $ (60,530) $ 4,307 $ (56,223) Long-term debt - due within one year (109,317) (109,317) - Compensated absences - due in more than one year (659,700) 22,875 (636,825) Net pension liability (29,210,063) (29,210,063) -
Net OPEB liability - due within one year (822,226) (822,226) - Net OPEB liability - due in more than one year (20,371,235) (20,371,235) - Lease liability (2,796) (2,796) -
Long-term lease liability - due in more than one year (45,570) (45,570) - Long-term debt - due in more than one year (75,086) (75,086) - Total long-term liabilities $ (51,356,523) $ (51,329,341) 27,182 Net Position of Governmental Activities $ 32,614,567
City of Atwater
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2024
Amounts reported for governmental activities in the statement of net position are different because:
See accompanying Notes to Basic Financial Statements.
32
City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2024
Public Safety
Transaction & ARPA Nonmajor Total
General Use Special Tax Grant Governmental Governmental Fund Revenue Fund Funds Funds
REVENUES:
Taxes and assessments $ 5,711,910 9,366,038 $ -$ 2,010,591 $ 17,088,539 $ Licenses and permits - 340,566 - 340,566 -
Fines and forfeitures - 172,487 - 172,487 -
Intergovernmental - 5,321,178 - 5,807,848 11,129,026
Use of money and property 65,615 754,608 - 910,977 1,731,200 Charges for services - 4,148,830 - 105,813 4,254,643
Other revenues - 183,686 - 124,639 308,325
Total revenues 5,777,525 20,287,393 - 8,959,868 35,024,786 EXPENDITURES:
Current:
General government 7,200 5,426,370 - 627,239 6,060,809
Public safety 3,119,375 9,223,432 - 16,582 12,359,389
Highways and streets - 2,038,732 - 1,273,856 3,312,588
Urban redevelopment and housing - - - 1,025,385 1,025,385 Community services 60,162 1,102,381 - 1,162,543 -
Capital outlay 803,960 - - 3,795,136 4,599,096
Debt service
Principal 213,296 189,014 - 402,310 -
Interest and fiscal charges 7,072 - - - 7,072
Total expenditures 4,211,065 17,979,929 - 6,738,198 28,929,192 REVENUES OVER (UNDER) EXPENDITURES 1,566,460 2,307,464 - 2,221,670 6,095,594 OTHER FINANCING SOURCES (USES):
Transfers in - 202,375 - 667,193 869,568
Transfers out - (867,193) - (50,000) (917,193)
Proceeds from sale of capital assets - - - 80,000 80,000 Total other financing sources (uses) - (664,818) - 697,193 32,375 Net change in fund balances 1,566,460 1,642,646 - 2,918,863 6,127,969 FUND BALANCES:
Beginning of year 1,506,736 15,692,104 37,570 20,934,131 38,170,541 Restatement - change in reporting entity - - (37,570) 37,570 - Beginning of year, as restated 1,506,736 15,692,104 - 20,971,701 38,170,541 End of year $ 3,073,196 17,334,750 $ -$ 23,890,564 $ 44,298,510 $ Major Funds
33
City of Atwater
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Government-Wide Statement of Activities For the year ended June 30, 2024
Net Change in Fund Balances - Total Governmental Funds $ 6,127,969 Governmental funds reported capital outlay as expenditures. However, in the Government-Wide Statement of Activities, the cost of those assets was allocated over their estimated lives as depreciation expense. This was the amount of capital assets recorded in the current period, net of the amount related to internal service funds. 4,599,096
Depreciation expense on capital assets was reported in the Government-Wide Statement of Activities, but did not require the use of current financial resources. Therefore, depreciation expense was not reported as expenditures in the governmental funds, net of the amount related to internal service funds. (1,690,288)
Accrued compensated leave payments were reported as expenditures in the governmental funds, however expense is recognized in the Government-Wide Statement of Activities based on earned leave accruals. (47,277)
Debt proceeds provide current financial resources to governmental funds, but issuing debt increased long-term liabilities in the Government-Wide Statement of Net Position. Repayment of debt was an expenditure in governmental funds, but the repayment reduced long-term liabilities in the Government-Wide Statement of Net Position.
Long-term debt repayments 283,240
Capital Contributions 247,962
Changes in the net pension liability and related deferred inflows and deferred outflows do not use or provide current financial resources and are therefore not reported in the funds. 48,152 Changes in the net OPEB liability and related deferred inflows and deferred outflows do not use or provide current financial resources and are therefore not reported in the funds. 930,983 Unavailable revenues recorded in the fund financial statements resulting from activities in which revenues were earned but were not available are reclassified as revenues in the Government-Wide Financial Statements. 41,285
Internal service funds were used by management to charge the costs of certain activities, such as insurance and fleet management, to individual funds. The net revenue of the internal service funds was reported with governmental activities. 265,027
Change in Net Position of Governmental Activities $ 10,806,149 Amounts reported for governmental activities in the Government-Wide Statement of Activities were different because:
See accompanying Notes to Basic Financial Statements.
34
City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and assessments 9,355,213 $ 9,355,213 $ 9,366,038 $ 10,825 $ Licenses and permits 312,725 312,725 340,566 27,841
Fines and forfeitures 207,750 207,750 172,487 (35,263)
Intergovernmental 4,594,526 4,594,526 5,321,178 726,652 Use of money and property 173,033 173,033 754,608 581,575 Charges for services 4,604,864 4,604,864 4,148,830 (456,034) Other revenues 176,320 176,320 183,686 7,366
Total revenues 19,424,431 19,424,431 20,287,393 862,962 EXPENDITURES:
Current:
General government 6,104,123 6,104,123 5,426,370 677,753 Public safety 10,468,606 10,468,606 9,223,432 1,245,174 Public works 2,482,630 2,482,630 2,038,732 443,898
Community services 1,324,203 1,324,203 1,102,381 221,822 Debt Service
Principal - - 189,014 (189,014)
Total expenditures 20,379,562 20,379,562 17,979,929 2,588,647
REVENUES OVER (UNDER)
EXPENDITURES (955,131) (955,131) 2,307,464 3,451,609
OTHER FINANCING SOURCES (USES):
Transfers in 202,375 202,375 202,375 -
Transfers out (1,935,114) (1,935,114) (867,193) 1,067,921 Total other financing sources (uses) (1,732,739) (1,732,739) (664,818) 1,067,921 Net change in fund balances $ (2,687,870) (2,687,870) $ 1,642,646 4,519,530 $ FUND BALANCES:
Beginning of year 15,692,104
End of year $ 17,334,750
Budget Amounts
See accompanying Notes to Basic Financial Statements.
35
City of Atwater
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Public Safety Transaction & Use Special Tax Revenue Fund For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and assessments 4,964,700 $ 4,964,700 $ 5,711,910 $ 747,210 $ Use of money and property 1,000 1,000 65,615 64,615
Total revenues 4,965,700 4,965,700 5,777,525 811,825
EXPENDITURES:
Current:
General government 7,200 7,200 7,200 -
Public safety 3,623,566 3,623,566 3,119,375 504,191
Non-departamental 65,000 65,000 60,162 4,838
Capital outlay:
General capital outlay 752,352 752,352 803,960 (51,608) Debt service
Principal 314,117 314,117 213,296 100,821
Total expenditures 4,762,235 4,762,235 4,211,065 457,421
REVENUES OVER (UNDER)
EXPENDITURES 203,465 203,465 1,566,460 1,269,246
Net change in fund balances $ 203,465 203,465 $ 1,566,460 1,269,246 $ FUND BALANCES:
Beginning of year 1,506,736
End of year $ 3,073,196
Budget Amounts
See accompanying Notes to Basic Financial Statements.
36
City of Atwater
Statement of Net Position
Proprietary Funds
June 30, 2024
Governmental
Activities
Internal
Water Sewer Sanitation Totals Service Funds
ASSETS
Current Assets:
Cash and investments $ 30,464,359 $ 19,693,127 $ 2,499,455 $ 52,656,941 $ 3,534,301 Restricted cash and investments 1,130,742 - 1,130,742 - - Receivables:
Accounts 771,253 1,028,271 524,436 2,323,960 33,605
Interest 227,041 138,498 18,926 384,465 20,490
Prepaid expenses 3,586 - - 3,586 17,212
Total current assets 31,466,239 21,990,638 3,042,817 56,499,694 3,605,608 Noncurrent:
Capital assets:
Nondepreciable 8,411,745 4,176,668 85,344 12,673,757 -
Depreciable 48,424,157 102,726,445 566,671 151,717,273 2,764,426 Less accumulated depreciation (17,554,024) (41,766,680) (487,436) (59,808,140) (2,020,152) Net capital assets 39,281,878 65,136,433 164,579 104,582,890 744,274 Total noncurrent assets 39,281,878 65,136,433 164,579 104,582,890 744,274 Total assets 70,748,117 87,127,071 3,207,396 161,082,584 4,349,882
LIABILITIES
Current liabilities:
Accounts payable 715,586 872,165 275,516 1,863,267 285,865 Accrued payroll 16,062 33,922 49,984 - 9,775
Interest payable 436,368 - 436,368 - -
Deposits payable 577,104 - 577,104 - -
Other liabilities 256,820 - 256,820 - -
Unearned revenue 56,938 - 56,938 - -
Compensated absences - current 6,337 7,878 14,215 - 4,307 Long-term debt - current 1,830,000 - 1,830,000 - -
Total current liabilities 1,571,909 3,237,271 275,516 5,084,696 299,947 Noncurrent liabilities:
Compensated absences 34,627 113,310 147,937 - 22,875
Long-term debt 64,084,336 - 64,084,336 - -
Total noncurrent liabilities 34,627 64,197,646 64,232,273 - 22,875 Total liabilities 1,606,536 67,434,917 275,516 69,316,969 322,822
NET POSITION
Net investment in capital assets 39,281,878 (777,903) 164,579 38,668,554 744,274 Restricted for capital projects 1,130,742 - 1,130,742 - - Unrestricted 29,859,703 19,339,315 2,767,301 51,966,319 3,282,786 Total net position $ 69,141,581 $ 19,692,154 $ 2,931,880 $ 91,765,615 $ 4,027,060 Business-Type Activities - Enterprise Funds
See accompanying Notes to Basic Financial Statements.
37
City of Atwater
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the year ended June 30, 2024
Governmental
Activities
Internal
Water Sewer Sanitation Totals Service Funds
OPERATING REVENUES:
Charges for services $ 12,162,445 8,398,535 $ 3,710,034 $ 24,271,014 $ 5,507,416 $ Other operating revenue 447,496 110,534 756,119 1,314,149 661,539 Total operating revenues 12,609,941 8,509,069 4,466,153 25,585,163 6,168,955 OPERATING EXPENSES:
Salaries and benefits 1,511,908 754,501 - 2,266,409 554,612 Contractual services 2,609,926 1,308,470 4,550,890 8,469,286 660,908 Materials and supplies 157,010 240,286 37,347 434,643 114,697 Repairs and maintenance 36,626 - - 36,626 896,439
Utilities 1,102,885 1,635,192 - 2,738,077 172,496
Insurance - - - - 3,379,652
Other operating costs 1,876,925 1,944,857 1,002,726 4,824,508 326,439 Depreciation 2,981,827 269,772 14,053 3,265,652 91,489
Total operating expenses 10,277,107 6,153,078 5,605,016 22,035,201 6,196,732 Operating income (loss) 2,332,834 2,355,991 (1,138,863) 3,549,962 (27,777) NONOPERATING REVENUES (EXPENSES):
Intergovernmental revenues (expenses) - - - - 3,743
Interest revenue 2,150,065 734,926 91,855 2,976,846 89,061 Interest expense (2,484,678) - (2,484,678) - -
Total nonoperating revenues (expenses) 2,150,065 (1,749,752) 91,855 492,168 92,804 Income before contributions and transfers 4,506,056 583,082 (1,047,008) 4,042,130 65,027 CONTRIBUTIONS AND TRANSFERS:
Transfers in - - - - 300,000
Transfers out (152,375) - - (152,375) (100,000)
Total contributions and transfers (152,375) - - (152,375) 200,000 Change in net position 4,353,681 583,082 (1,047,008) 3,889,755 265,027 NET POSITION:
Beginning of year 64,787,900 19,109,072 3,978,888 87,875,860 3,762,033 End of year $ 69,141,581 $ 19,692,154 $ 2,931,880 $ 91,765,615 $ 4,027,060 Business-Type Activities - Enterprise Funds
See accompanying Notes to Basic Financial Statements.
38