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
May 11, 2026
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 May 11, 2026 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.) PRESENTATIONS:
• Fill the Boot for Muscular Dystrophy Association (MDA)
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.
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. a) April 30, 2026
b) May 7, 2026
Staff's Recommendation: Receive and file the reports as listed.
MINUTES: (Audit and Finance)
2. February 23, 2026 - Regular meeting
Staff's Recommendation: Acceptance of minutes as listed.
MINUTES: (City Council)
3. April 13, 2026 - Regular meeting
Staff's Recommendation: Approval of minutes as listed.
RESOLUTIONS:
4. Approving an Amendment and Extension No. 3 for Professional
City Council Agenda for Meeting of May 11, 2026 Page 3
Services Agreement with Badawi & Associates, Certified Public Accountants, for Professional Audit Services for the City of Atwater for Fiscal years ending June 30, 2026 through 2028, with optional two (2) subsequent years (Finance Director Nicholas)
Staff's Recommendation: Adoption of Resolution No. 3612-26 approving Contract Amendment and Extension No. 3 with Badawi & Associates, Certified Public Accountants and the City of Atwater, in a form approved by the City Attorney, for professional auditing services; and authorizing the City Manager to execute the Contract amendment and extension on behalf of the City.
5. Approving an Amended and Restated Lease Agreement with Merced County Radio Control Club (Public Works Director Vinson) Staff's Recommendation: Adoption of Resolution No. 3613-26 approving an amended and restated Lease Agreement between Merced County Radio Control Club and City of Atwater, in a form approved by the City Attorney, for real property located at 6205 Bert Crane Road; and authorizing the City Manager to execute Amended and Restated Lease Agreement on behalf of the City.
***END OF CONSENT CALENDAR***
PUBLIC HEARINGS:
6. Reporting on City of Atwater Vacancies and Recruitment Efforts in Relation to Assembly Bill ("AB") 2561 (Human Resources Director Sousa) Staff's Recommendation:
Receive staff report in compliance with Government Code § 3502.3; open the public hearing, receive public comment, and close the public hearing.
REPORTS AND PRESENTATIONS FROM STAFF:
7. Adopting a Policy on Disruption of Telephonic or Internet Service During Meetings Required by SB 707 (City Attorney Splendorio)
Staff's Recommendation: Motion to adopt Resolution No. 3614-26 approving a Policy on Disruption of Telephonic or Internet Service in accordance with SB 707.
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:
8. Update from the City Manager
City Council Agenda for Meeting of May 11, 2026 Page 4
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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Warrant Summary May 7, 2026
Prepared By: Joseph Murillo, Accounting Technician
Accounts Payable Warrant
Date Description
5/1/26 - 5/6/26 Prewrittens (Checks Processed Between Warrants) 5/7/2026
Total
Amount
$ 3,269.76
Warrant $ 1,596,908.88
$ 1,600,178.64
Additional Warrants
Date Description
5/1/2026 PERS Retirement 4/9/26 - 4/22/26 $ 60,096.65
5/1/2026 State Disbursement - Child Support 4/22/26 Payroll $ 363.69 Total $ 60,460.34
Amount
Payroll
Date Description Amount
4/30/2026 Net Payroll
5/1/2026 Federal Taxes $ 65,271.92
5/1/2026 State Taxes $ 8,883.69
Total $ 299,174.20
$ 225, 018.59
Grand Total: $ 1,959,813.18
Anna Nicholas, Finance Director Mark Borba, City Treasurer
Accounts Payable
Checks for Approval
User: jmurillo
Printed: 5/7/2026 - 2:20 PM
city of
Communit',, Pride Ciiv Wide
760 Befevue Rol, Kanter CA 95'301
Check Number Check Date Fund Account Name Vendor Name Void Amount 0 05/01/2026 0001 General Fund Pers Deduction PERS-RETIREMENT 1,858.86 0 05/01/2026 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 11.31 0 05/01/2026 0001 General Fund Pers Benefits PERS-RETIREMENT 0.01 0 05/01/2026 0001 General Fund Pers Benefits PERS-RETIREMENT 1,145.04 0 05/01/2026 0001 General Fund Pers Deduction PERS-RETIREMENT 10,258.71 0 05/01/2026 0001 General Fund Fica/Medicare - Employee PAYROLL TAXES-FEDERAL 4,025.73 0 05/01/2026 0001 General Fund Pers Benefits PERS-RETIREMENT 2,810.20 0 05/01/2026 0001 General Fund Federal Income Tax Withheld PAYROLL TAXES-FEDERAL 22,734.03 0 05/01/2026 0001 General Fund Pers Benefits PERS-RETIREMENT 9,916.85 0 05/01/2026 0001 General Fund Pers Benefits PERS-RETIREMENT 6,479.49 0 05/01/2026 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 4,025.73 0 05/01/2026 0001 General Fund Flea/Medicare-Employer PAYROLL TAXES-FEDERAL 17,213.38 0 05/01/2026 0001 General Fund Garnishments STATE DISBURSEMENT UNIT 363.69 0 05/01/2026 0001 General Fund Pers Deduction PERS-RETIREMENT 626.94 0 05/01/2026 0001 General Fund Pers Benefits PERS-RETIREMENT 160.12 0 05/01/2026 0001 General Fund Pers Benefits PERS-RETIREMENT 155.90 0 05/01/2026 0001 General Fund Pers Benefits PERS-RETIREMENT 786.58 0 05/01/2026 0001 General Fund Pers Benefits PERS-RETIREMENT 15,712.40 0 05/01/2026 0001 General Fund Fica/Medicare-Employer PAYROLL TAXES-FEDERAL 48.36 0 05/01/2026 0001 General Fund Pers Benefits PERS-RETIREMENT 10,185.55 0 05/01/2026 0001 General Fund Fica/Medicare - Employee PAYROLL TAXES-FEDERAL 17,213.38 0 05/01/2026 0001 General Fund State Income Tax Withheld PAYROLL TAXES-STATE 8,883.69 Check Total: 134,615.95
30740 05/01/2026 0001 General Fund Garnishments FRANCHISE TAX BOARD 100.00 Check Total: 100.00
30741 05/01/2026 0001 General Fund Garnishments MERCED COUNTY SHERIFF'S OFFICE 559.76 Check Total: 559.76
30742 05/04/2026 6000 Water Enterprise Fund Special Departmental Expense COLUMBIA MACHINE WORKS INC 2,610.00 AP-Checks for Approval (5/7/2026 - 2:20 PM) Page 1
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total:
Report Total:
2,610.00
137,885.71
AP-Checks for Approval (5/7/2026 - 2:20 PM) Page 2
Accounts Payable
Checks for Approval
User:
Printed:
jmurillo
5/7/2026 - 12:47 PM
ater
Cerm.mun Prick City Wide
7660 Belfr?vue Ro , /water GA 963O1
Check Number Check Date Fund Account Name Vendor Name Void Amount 0 05/07/2026 3066 Successor Agency Debt Service Cash with Fiscal Agent THE BANK OF NEW YORK MELLON 1,005,000.00 0 05/07/2026 6010 Sewer Enterprise Fund Cash with Fiscal Agent THE BANK OF NEW YORK MELLON 102,500.00 0 05/07/2026 6010 Sewer Enterprise Fund Cash with Fiscal Agent THE BANK OF NEW YORK MELLON 30,680.73 0 05/07/2026 6010 Sewer Enterprise Fund Electronic Pmt Processing Exp VANCO PAYMENT SOLUTIONS 36.03 0 05/07/2026 3066 Successor Agency Debt Service Cash with Fiscal Agent THE BANK OF NEW YORK MELLON 12,964.50 0 05/07/2026 6010 Sewer Enterprise Fund Cash with Fiscal Agent THE BANK OF NEW YORK MELLON 173,111.46 0 05/07/2026 6010 Sewer Enterprise Fund Cash with Fiscal Agent THE BANK OF NEW YORK MELLON 64,583.33 0 05/07/2026 6000 Water Enterprise Fund Electronic Pmt Processing Exp VANCO PAYMENT SOLUTIONS 36.03 0 05/07/2026 6020 Sanitation Enterprise Fund Electronic Pmt Processing Exp VANCO PAYMENT SOLUTIONS 36.03 Check Total: 1,388,948.11
30743 05/07/2026 0001 General Fund Special Departmental Expense AIRGAS USA LLC 153.05 Check Total: 153.05
30744 05/07/2026 0001 General Fund Special Departmental Expense ALLSTAR FIRE EQUIPMENT INC 256.90 Check Total: 256.90
30745 05/07/2026 0001 General Fund Professional Services ALLWAYS TOWING LLC 600.00 30745 05/07/2026 0001 General Fund Professional Services ALLWAYS TOWING LLC 300.00 Check Total: 900.00
30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 35.09 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 20.90 30746 05/07/2026 0004 Public Safety Trans & Use Tax Machinery & Equipment AMAZON CAPITAL SERVICES 156.48 30746 05/07/2026 7000 Internal Service Fund Uniform & Clothing Expense AMAZON CAPITAL SERVICES 39.13 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 67.02 30746 05/07/2026 6000 Water Enterprise Fund Office Supplies AMAZON CAPITAL SERVICES 30.99 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 20.90 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 58.38 30746 05/07/2026 0001 General Fund Office Supplies AMAZON CAPITAL SERVICES -19.56 30746 05/07/2026 7030 Information Technology Fund Special Departmental Expense AMAZON CAPITAL SERVICES 126.18 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 76.39 AP-Checks for Approval (5/7/2026 - 12:47 PM) Page 1
Check Number Check Date Fund Account Name Vendor Name Void Amount 30746 05/07/2026 6000 Water Enterprise Fund Special Departmental Expense AMAZON CAPITAL SERVICES 14.13 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 430.64 30746 05/07/2026 0001 General Fund Various Classes AMAZON CAPITAL SERVICES 25.97 30746 05/07/2026 0004 Public Safety Trans & Use Tax Machinery & Equipment AMAZON CAPITAL SERVICES 15.34 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 47.49 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 44.83 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 100.02 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 72.32 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 201.48 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 220.29 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 116.21 30746 05/07/2026 7000 Internal Service Fund Special Departmental Expense AMAZON CAPITAL SERVICES 62.08 30746 05/07/2026 7000 Internal Service Fund Special Departmental Expense AMAZON CAPITAL SERVICES 27.49 30746 05/07/2026 0001 General Fund Office Supplies AMAZON CAPITAL SERVICES 11.63 30746 05/07/2026 0001 General Fund Office Supplies AMAZON CAPITAL SERVICES 43.49 30746 05/07/2026 0001 General Fund Youth Indoor Soccer AMAZON CAPITAL SERVICES 43.49 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 145.84 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 40.18 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 166.26 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 53.84 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES -64.84 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 121.36 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 143.03 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 77.36 30746 05/07/2026 0001 General Fund Office Supplies AMAZON CAPITAL SERVICES 5.44 30746 05/07/2026 6010 Sewer Enterprise Fund Special Departmental Expense AMAZON CAPITAL SERVICES 27.77 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 143.57 30746 05/07/2026 6000 Water Enterprise Fund Special Departmental Expense AMAZON CAPITAL SERVICES 13.88 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 862.61 30746 05/07/2026 6000 Water Enterprise Fund Office Supplies AMAZON CAPITAL SERVICES 63.23 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 32.57 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 42.93 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 83.13 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 124.20 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 96.07 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 201.48 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 9.45 30746 05/07/2026 0004 Public Safety Trans & Use Tax Machinery & Equipment AMAZON CAPITAL SERVICES 19.56 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 261.00 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 14.76 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 26.13 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 201.48 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 13.04 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 105.60 AP-Checks for Approval (5/7/2026 - 12:47 PM) Page 2
Check Number Check Date Fund Account Name Vendor Name Void Amount 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 7.60 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 39.27 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 239.12 30746 05/07/2026 0004 Public Safety Trans & Use Tax Machinery & Equipment AMAZON CAPITAL SERVICES 15.34 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 135.60 30746 05/07/2026 0001 General Fund Youth Indoor Soccer AMAZON CAPITAL SERVICES 121.79 30746 05/07/2026 0001 General Fund Various Classes AMAZON CAPITAL SERVICES 42.88 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 144.84 30746 05/07/2026 0001 General Fund Various Classes AMAZON CAPITAL SERVICES 29.35 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 76.11 30746 05/07/2026 6000 Water Enterprise Fund Special Departmental Expense AMAZON CAPITAL SERVICES 328.47 30746 05/07/2026 0001 General Fund Office Supplies AMAZON CAPITAL SERVICES 20.03 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 161.93 30746 05/07/2026 7030 Information Technology Fund Special Departmental Expense AMAZON CAPITAL SERVICES 431.82 30746 05/07/2026 7000 Internal Service Fund Special Departmental Expense AMAZON CAPITAL SERVICES 59.30 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 346.09 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 10.86 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 29.15 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 15.99 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 18.59 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 25.50 30746 05/07/2026 0001 General Fund Various Classes AMAZON CAPITAL SERVICES 28.94 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 70.66 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 79.12 30746 05/07/2026 6000 Water Enterprise Fund Special Departmental Expense AMAZON CAPITAL SERVICES 34.76 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 77.36 30746 05/07/2026 6000 Water Enterprise Fund Office Supplies AMAZON CAPITAL SERVICES 8.25 30746 05/07/2026 0001 General Fund Office Supplies AMAZON CAPITAL SERVICES 19.56 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 82.46 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 239.12 30746 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense AMAZON CAPITAL SERVICES 32.61 30746 05/07/2026 0004 Public Safety Trans & Use Tax Machinery & Equipment AMAZON CAPITAL SERVICES -19.56 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 103.53 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 442.61 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 90.33 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 141.24 30746 05/07/2026 0001 General Fund Office Supplies AMAZON CAPITAL SERVICES 32.07 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 211.53 30746 05/07/2026 0001 General Fund Special Departmental Expense AMAZON CAPITAL SERVICES 155.55 Check Total: 9,249.50
30747 05/07/2026 7000 Internal Service Fund Operations & Maintenance ASBURY ENVIRONMENTAL SERVICES 103.00 30747 05/07/2026 7000 Internal Service Fund Operations & Maintenance ASBURY ENVIRONMENTAL SERVICES 84.83 AP-Checks for Approval (5/7/2026 - 12:47 PM) Page 3
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 187.83
30748 05/07/2026 7000 Internal Service Fund Operations & Maintenance ASSOCIATES LOCK & SAFE SERVICE 21.65 Check Total: 21.65
30749 05/07/2026 1011 Gas Tax/Street Improvement Professional Services ATWATER ELECTRIC 1,200.00 Check Total: 1,200.00
30750 05/07/2026 7000 Internal Service Fund Operations & Maintenance AUTOZONE INC 615.15 30750 05/07/2026 7000 Internal Service Fund Operations & Maintenance AUTOZONE INC 18.69 30750 05/07/2026 7000 Internal Service Fund Operations & Maintenance AUTOZONE INC -240.00 30750 05/07/2026 7000 Internal Service Fund Operations & Maintenance AUTOZONE INC -60.00 30750 05/07/2026 7000 Internal Service Fund Operations & Maintenance AUTOZONE INC 211.88 30750 05/07/2026 7000 Internal Service Fund Operations & Maintenance AUTOZONE INC 514.86 30750 05/07/2026 7000 Internal Service Fund Operations & Maintenance AUTOZONE INC 49.51 30750 05/07/2026 0001 General Fund Special Departmental Expense AUTOZONE INC 60.62 30750 05/07/2026 7000 Internal Service Fund Operations & Maintenance AUTOZONE INC 1,230.31 30750 05/07/2026 7000 Internal Service Fund Small Tools AUTOZONE INC 37.67 Check Total: 2,438.69
30751 05/07/2026 7000 Internal Service Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 11.02 30751 05/07/2026 6000 Water Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 26.15 30751 05/07/2026 0001 General Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 72.68 30751 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 5.03 30751 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 54.47 30751 05/07/2026 6010 Sewer Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 116.24 30751 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 29.07 30751 05/07/2026 6010 Sewer Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 23.03 30751 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 13.03 30751 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 31.97 30751 05/07/2026 0001 General Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 46.41 30751 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 13.55 30751 05/07/2026 6000 Water Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 74.61 30751 05/07/2026 7000 Internal Service Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 2.30 30751 05/07/2026 6000 Water Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 52.54 30751 05/07/2026 0001 General Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 256.04 30751 05/07/2026 6010 Sewer Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 46.49 30751 05/07/2026 0001 General Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 300.13 30751 05/07/2026 7000 Internal Service Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 18.40 30751 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 41.29 30751 05/07/2026 6010 Sewer Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 94.69 30751 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 32.95 AP-Checks for Approval (5/7/2026 - 12:47 PM 1 Page 4
Check Number Check Date Fund Account Name Vendor Name Void Amount 30751 05/07/2026 0001 General Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 34.88 30751 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 97.89 30751 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense BIG CREEK LUMBER COMPANY 42.27 30751 05/07/2026 6010 Sewer Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 319.32 30751 05/07/2026 6000 Water Enterprise Fund Special Departmental Expense BIG CREEK LUMBER COMPANY 122.08 Check Total: 1,978.53
30752 05/07/2026 0001 General Fund Bloss House KRISTI BRAGA 350.00 Check Total: 350.00
30753 05/07/2026 6010 Sewer Enterprise Fund Special Departmental Expense BRISCO ENTERPRISES INC 550.00 Check Total: 550.00
30754 05/07/2026 7000 Internal Service Fund Operations & Maintenance BURTONS FIRE INC 37.29 Check Total: 37.29
30755 05/07/2026 0001 General Fund Community Center Rental JAMES CARDOZA -100.00 30755 05/07/2026 0001 General Fund Community Center Deposits JAMES CARDOZA 350.00 Check Total: 250.00
30756 05/07/2026 7000 Internal Service Fund Communications COMCAST 1,680.49 Check Total: 1,680.49
30757 05/07/2026 7000 Internal Service Fund Utilities COMCAST 272.79 Check Total: 272.79
30758 05/07/2026 0001 General Fund Special Departmental Expense CPS HR CONSULTING -35.00 30758 05/07/2026 0001 General Fund Special Departmental Expense CPS HR CONSULTING -70.00 30758 05/07/2026 0001 General Fund Special Departmental Expense CPS HR CONSULTING 865.80 30758 05/07/2026 0001 General Fund Special Departmental Expense CPS HR CONSULTING -70.00 30758 05/07/2026 0001 General Fund Special Departmental Expense CPS HR CONSULTING -70.00 Check Total: 620.80
30759 05/07/2026 7000 Internal Service Fund Professional Services D & D PEST CONTROL 38.00 30759 05/07/2026 7000 Internal Service Fund Professional Services D & D PEST CONTROL 55.00 30759 05/07/2026 7000 Internal Service Fund Professional Services D & D PEST CONTROL 56.00 30759 05/07/2026 7000 Internal Service Fund Professional Services D & D PEST CONTROL 38.00 30759 05/07/2026 7000 Internal Service Fund Professional Services D & D PEST CONTROL 56.00 30759 05/07/2026 7000 Internal Service Fund Professional Services D & D PEST CONTROL 38.00 30759 05/07/2026 7000 Internal Service Fund Professional Services D & D PEST CONTROL 44.00 AP-Checks for Approval (5/7/2026 - 12:47 PM) Page 5
Check Number Check Date Fund Account Name Vendor Name Void Amount 30759 05/07/2026 7000 Internal Service Fund Professional Services D & D PEST CONTROL 143.00 30759 05/07/2026 7000 Internal Service Fund Professional Services D & D PEST CONTROL 184.00 Check Total: 652.00
30760 05/07/2026 7030 Information Technology Fund Professional Services DATA PATH 22.57 Check Total: 22.57
30761 05/07/2026 0001 General Fund Various Classes MARY ANN DAVIS 455.00 Check Total: 455.00
30762 05/07/2026 7000 Internal Service Fund Operations & Maintenance DELRAY TIRE 494.11 Check Total: 494.11
30763 05/07/2026 0001 General Fund Professional Services DEPARTMENT OF JUSTICE 126.00 Check Total: 126.00
30764 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense FASTENAL COMPANY 58.90 Check Total: 58.90
30765 05/07/2026 7000 Internal Service Fund Special Departmental Expense FERGUSON WATERWORKS 420.02 Check Total: 420.02
30766 05/07/2026 7000 Internal Service Fund Professional Services FRESNO ROOFING COMPANY, INC. 568.34 Check Total: 568.34
30767 05/07/2026 0001 General Fund Training DAVE GOODWIN 50.00 Check Total: 50.00
30768 05/07/2026 7000 Internal Service Fund Special Departmental Expense HOFFMAN SECURITY 254.31 30768 05/07/2026 7000 Internal Service Fund Professional Services HOFFMAN SECURITY 110.00 Check Total: 364.31
30769 05/07/2026 0001 General Fund Special Departmental Expense HORIZON DISTRIBUTORS INC 1,928.09 30769 05/07/2026 0001 General Fund Special Departmental Expense HORIZON DISTRIBUTORS INC 28.96 30769 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense HORIZON DISTRIBUTORS INC 26.01 30769 05/07/2026 0001 General Fund Special Departmental Expense HORIZON DISTRIBUTORS INC 254.22 Check Total: 2,237.28
AP-Checks for Approval (5/7/2026 - 12:47 PM) Page 6
Check Number Check Date Fund Account Name Vendor Name Void Amount 30770 05/07/2026 0001 General Fund Track Meet INGRAHAM TROPHIES 495.90 Check Total: 495.90
30771 05/07/2026 7000 Internal Service Fund Professional Services JANI TEK CLEANING SOLUTIONS 14,281.65 Check Total: 14,281.65
30772 05/07/2026 7000 Internal Service Fund Operations & Maintenance JOHN DEERE FINANCIAL 119.14 Check Total: 119.14
30773 05/07/2026 7000 Internal Service Fund Special Departmental Expense JOHNSTONE SUPPLY FRESNO 124.12 Check Total: 124.12
30774 05/07/2026 7000 Internal Service Fund Professional Services JORGENSEN COMPANY 289.15 Check Total: 289.15
30775 05/07/2026 6010 Sewer Enterprise Fund Special Departmental Expense KELLOGG SUPPLY 86.58 30775 05/07/2026 6010 Sewer Enterprise Fund Special Departmental Expense KELLOGG SUPPLY 40.56 30775 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense KELLOGG SUPPLY 126.63 30775 05/07/2026 0001 General Fund Special Departmental Expense KELLOGG SUPPLY 53.03 30775 05/07/2026 6000 Water Enterprise Fund Special Departmental Expense KELLOGG SUPPLY 81.10 30775 05/07/2026 6010 Sewer Enterprise Fund Special Departmental Expense KELLOGG SUPPLY 142.85 Check Total: 530.75
30776 05/07/2026 0001 General Fund Special Departmental Expense LN CURTIS & SONS 199.44 30776 05/07/2026 0001 General Fund Special Departmental Expense LN CURTIS & SONS 1,280.90 Check Total: 1,480.34
30777 05/07/2026 0001 General Fund Community Center Deposits MARCELINA MALDONADO 210.00 Check Total: 210.00
30778 05/07/2026 7000 Internal Service Fund Operations & Maintenance MCCOY TRUCK TIRE SERVICE 2,409.15 Check Total: 2,409.15
30779 05/07/2026 0001 General Fund Coed Volleyball MERCED AREA SPORTS OFFICIALS, INC 300.00 30779 05/07/2026 0001 General Fund Coed Volleyball MERCED AREA SPORTS OFFICIALS, INC 180.00 Check Total: 480.00
30780 05/07/2026 7000 Internal Service Fund Operations & Maintenance MERCED TRUCK & TRAILER INC. 542.72 AP-Checks for Approval (5/7/2026 - 12:47 PM) Page 7
Check Number Check Date Fund Account Name Vendor Name Void Amount 30780 05/07/2026 7000 Internal Service Fund Operations & Maintenance MERCED TRUCK & TRAILER INC. 3,033.67 30780 05/07/2026 7000 Internal Service Fund Operations & Maintenance MERCED TRUCK & TRAILER INC. 169.03 30780 05/07/2026 7000 Internal Service Fund Operations & Maintenance MERCED TRUCK & TRAILER INC. 3,033.67 30780 05/07/2026 7000 Internal Service Fund Operations & Maintenance MERCED TRUCK & TRAILER INC. 1,796.85 30780 05/07/2026 7000 Internal Service Fund Operations & Maintenance MERCED TRUCK & TRAILER INC. 26.15 30780 05/07/2026 7000 Internal Service Fund Operations & Maintenance MERCED TRUCK & TRAILER INC. 266.85 Check Total: 8,868.94
30781 05/07/2026 0001 General Fund Uniform & Clothing Expense METRO UNIFORM MERCED 219.59 Check Total: 219.59
30782 05/07/2026 6010 Sewer Enterprise Fund Improvements Other Than Bldg MID-VALLEY DISPOSAL LLC 50,000.00 30782 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense MID-VALLEY DISPOSAL LLC 28.00 30782 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense MID-VALLEY DISPOSAL LLC 28.00 30782 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense MID-VALLEY DISPOSAL LLC 43.48 30782 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense MID-VALLEY DISPOSAL LLC 28.68 Check Total: 50,128.16
30783 05/07/2026 7000 Internal Service Fund Operations & Maintenance NAPA AUTO PARTS 681.95 30783 05/07/2026 7000 Internal Service Fund Operations & Maintenance NAPA AUTO PARTS -77.94 30783 05/07/2026 7000 Internal Service Fund Operations & Maintenance NAPA AUTO PARTS -77.94 Check Total: 526.07
30784 05/07/2026 0001 General Fund Community Center Deposits ELIZABETH ORTIZ 350.00 Check Total: 350.00
30785 05/07/2026 5013 Pajaro Dunes LD Utilities PACIFIC GAS & ELECTRIC 25.69 30785 05/07/2026 5003 Wildwood Estates LD Utilities PACIFIC GAS & ELECTRIC 104.99 30785 05/07/2026 5001 Northwood Village LD Utilities PACIFIC GAS & ELECTRIC 459.99 30785 05/07/2026 1011 Gas Tax/Street Improvement Utilities PACIFIC GAS & ELECTRIC 54.19 30785 05/07/2026 6010 Sewer Enterprise Fund Utilities PACIFIC GAS & ELECTRIC 4,974.48 30785 05/07/2026 7000 Internal Service Fund Utilities PACIFIC GAS & ELECTRIC 951.38 30785 05/07/2026 5005 Shaffer Lakes West LD Utilities PACIFIC GAS & ELECTRIC 53.68 30785 05/07/2026 5019 Airport Business Park LD Utilities PACIFIC GAS & ELECTRIC 519.86 30785 05/07/2026 5004 Woodview Garland LA Utilities PACIFIC GAS & ELECTRIC 16.06 30785 05/07/2026 5007 Sierra Parks LD Utilities PACIFIC GAS & ELECTRIC 26.29 30785 05/07/2026 6000 Water Enterprise Fund Utilities PACIFIC GAS & ELECTRIC 37,026.58 30785 05/07/2026 0001 General Fund Utilities PACIFIC GAS & ELECTRIC 7,190.87 30785 05/07/2026 5008 Shaffer Lakes East LD Utilities PACIFIC GAS & ELECTRIC 216.78 30785 05/07/2026 5002 Orchard Park Estates LD Utilities PACIFIC GAS & ELECTRIC 134.01 30785 05/07/2026 5009 Price Annexation LD Utilities PACIFIC GAS & ELECTRIC 895.51 AP-Checks for Approval (5/7/2026 - 12:47 PM) Page 8
Check Number Check Date Fund Account Name Vendor Name Void Amount 30785
30785
30785
30785
30785
30785
30785
30785
30785
05/07/2026
05/07/2026
05/07/2026
05/07/2026
05/07/2026
05/07/2026
05/07/2026
05/07/2026
05/07/2026
0001 General Fund
6000 Water Enterprise Fund
1011 Gas Tax/Street Improvement
5017 Cottage Gardens LD
5011 Sandlewood Square LD
7000 Internal Service Fund
5036 Atwater South LD
0001 General Fund
5006 Woodhaven LD
30786 05/07/2026 0001 General Fund
30787 05/07/2026 0001 General Fund
30788 05/07/2026 0001 General Fund
30789 05/07/2026
Utilities
Utilities
Utilities
Utilities
Utilities
Utilities
Utilities
Utilities
Utilities
Special Departmental Expense
Castle Park Deposits
Community Center Deposits
1018 SB 1-Road Maint & Rehab RMRA Pavement Markings
30790 05/07/2026 0001 General Fund
30791 05/07/2026 0001 General Fund
30792 05/07/2026 7000 Internal Service Fund
30793
30793
05/07/2026
05/07/2026
6010 Sewer Enterprise Fund
6000 Water Enterprise Fund
30794 05/07/2026 0001 General Fund
Professional Services
Community Center Deposits
Professional Services
Special Departmental Expense
Special Departmental Expense
Castle Park Deposits
PACIFIC GAS & ELECTRIC
PACIFIC GAS & ELECTRIC
PACIFIC GAS & ELECTRIC
PACIFIC GAS & ELECTRIC
PACIFIC GAS & ELECTRIC
PACIFIC GAS & ELECTRIC
PACIFIC GAS & ELECTRIC
PACIFIC GAS & ELECTRIC
PACIFIC GAS & ELECTRIC
Check Total:
PACIFIC STORAGE COMPANY
Check Total:
MARIA RODRIGUEZ-CANCHOLA
DAVID SALDIVAR
Check Total:
Check Total:
SIERRA TRAFFIC MARKINGS INC
Check Total:
Check Total:
Check Total:
STERICYCLE INC
JOTI TAKHAR
TRIPP SECURITY SYSTEMS
ULINE
ULINE
RAY VILLEGAS
Check Total:
Check Total:
1,334.46
14,756.36
15,388.75
-8.96
28.90 5,304.69
5.84 512.70
17.70 89,990.80
292.10
292.10
200.00
200.00
350.00
350.00
8,988.00
8,988.00
41.42 41.42
350.00
350.00
33.00 33.00
60.33 60.32
120.65
200.00
AP-Checks for Approval (5/7/2026 - 12:47 PM) Page 9
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 200.00
30795 05/07/2026 7010 Employee Benefits Fund Vision Insurance VISION SERVICE PLAN (CA) 1,208.10 Check Total: 1,208.10
30796 05/07/2026 1011 Gas Tax/Street Improvement Special Departmental Expense WATERFORD IRRIGATION SUPPLY, INC 9.10 30796 05/07/2026 0001 General Fund Special Departmental Expense WATERFORD IRRIGATION SUPPLY, INC 11.94 30796 05/07/2026. 1011 Gas Tax/Street Improvement Special Departmental Expense WATERFORD IRRIGATION SUPPLY, INC 11.81 Check Total: 32.85
30797 05/07/2026 7000 Internal Service Fund Utilities WEST COAST GAS COMPANY INC 32.82 Check Total: 32.82
30798 05/07/2026 6010 Sewer Enterprise Fund Special Departmental Expense WINTON HARDWARE 12.02 Check Total: 12.02
Report Total: 1,596,908.88
AP-Checks for Approval (5/7/2026 - 12:47 PM) Page 10
Date
Warrant Summary April 30, 2026
Prepared By: Joseph Murillo, Accounting Technician
Accounts Payable Warrant
Description Amount
4/24/26 - 4/29/26 Prewrittens (Checks Processed Between Warrants) 4/30/2026 Warrant
Total
$ 295,448.15
$ 295,448.15
Date
Additional Warrants
Description Amount
Total
Date
Payroll
Description Amount
Total
Grand Total: $ 295,448.15
Anna Nicholas, Finance Director Mark Borba, ' reasurer
Accounts Payable
Checks for Approval
User:
Printed:
jmurillo
4/30/2026- 5:59 PM
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C°cammrtrui Pride cl?y Wdr
TQ Bellevue RoaT1, /~atrater CA $6O1
Check Number Check Date Fund Account Name Vendor Name Void Amount 0 04/30/2026 7030 Information Technology Fund Memberships & Subscriptions CHASE 480.00 0 04/30/2026 0001 General Fund Printing & Advertising CHASE 208.07 0 04/30/2026 0001 General Fund Training CHASE 33.66
0 04/30/2026 0001 General Fund Travel/Conferences/Meetings CHASE 40.00 0 04/30/2026 7000 Internal Service Fund Operations & Maintenance CHASE 34.02 0 04/30/2026 0001 General Fund Uniform & Clothing Expense CHASE 49.39 0 04/30/2026 0001 General Fund Youth Basketball CHASE 1,139.59 0 04/30/2026 7000 Internal Service Fund Operations & Maintenance CHASE 175.00 0 04/30/2026 0001 General Fund Special Departmental Expense CHASE 96.80 0 04/30/2026 0001 General Fund Training CHASE 23.47
0 04/30/2026 0001 General Fund Special Departmental Expense CHASE 9.81 0 04/30/2026 0001 General Fund Training CHASE 549.74
0 04/30/2026 6010 Sewer Enterprise Fund Rents & Leases UBEO WEST LLC 169.77 0 04/30/2026 7000 Internal Service Fund Special Departmental Expense CHASE 43.21 0 04/30/2026 6000 Water Enterprise Fund Travel/Conferences/Meetings CHASE 742.96 0 04/30/2026 0001 General Fund Training CHASE 79.93
0 04/30/2026 0001 General Fund Special Departmental Expense CHASE 743.58 0 04/30/2026 7000 Internal Service Fund Operations & Maintenance CHASE 220.08 0 04/30/2026 7000 Internal Service Fund Special Departmental Expense CHASE 69.98 0 04/30/2026 0001 General Fund Small Tools CHASE 85.44
0 04/30/2026 0001 General Fund Training CHASE 100.00
0 04/30/2026 0001 General Fund Training CHASE 895.53
0 04/30/2026 0001 General Fund Memberships & Subscriptions CHASE 100.00 0 04/30/2026 0001 General Fund Rents & Leases UBEO WEST LLC 372.49 0 04/30/2026 0001 General Fund Office Supplies CHASE 43.50 0 04/30/2026 0001 General Fund Fire Marshal Supplies CHASE 30.00 0 04/30/2026 0001 General Fund Training CHASE 21.55
0 04/30/2026 0001 General Fund Training CHASE 945.18
0 04/30/2026 0001 General Fund Special Departmental Expense CHASE 14.04 0 04/30/2026 0001 General Fund Training CHASE 75.00
0 04/30/2026 0001 General Fund Office Supplies CHASE 1.00 0 04/30/2026 0001 General Fund Training CHASE 172.95
0 04/30/2026 0001 General Fund Rents & Leases UBEO WEST LLC 339.50 0 04/30/2026 7010 Employee Benefits Fund Health Insurance, Retirees MIDAMERICA ADMINISTRATIVE & RETIREMI 56,212.44 AP-Checks for Approval (4/30/2026 - 5:59 PM) Page 1
Check Number Check Date Fund Account Name Vendor Name Void Amount 0 04/30/2026 0001 General Fund Travel/Conferences/Meetings CHASE 1,341.36 0 04/30/2026 0001 General Fund Travel/Conferences/Meetings CHASE 19.95 0 04/30/2026 0001 General Fund Special Departmental Expense CHASE 209.00 0 04/30/2026 0001 General Fund Printing & Advertising CHASE 170.46 0 04/30/2026 0001 General Fund Special Departmental Expense CHASE 343.84 0 04/30/2026 7000 Internal Service Fund Operations & Maintenance CHASE 30.01 0 04/30/2026 0001 General Fund Special Departmental Expense CHASE 60.75 0 04/30/2026 7000 Internal Service Fund Operations & Maintenance CHASE 174.68 0 04/30/2026 0001 General Fund Travel/Conferences/Meetings CHASE 25.12 0 04/30/2026 0001 General Fund Printing & Advertising CHASE 141.20 0 04/30/2026 6000 Water Enterprise Fund Rents & Leases UBEO WEST LLC 169.77 0 04/30/2026 0001 General Fund Office Supplies CHASE 56.50 0 04/30/2026 0001 General Fund Youth Basketball CHASE 8.69 0 04/30/2026 7000 Internal Service Fund Special Departmental Expense CHASE 36.00 0 04/30/2026 0001 General Fund Printing & Advertising CHASE 463.02 0 04/30/2026 0001 General Fund Castle Youth Center Expense CHASE 59.51 0 04/30/2026 0001 General Fund Rents & Leases UBEO WEST LLC 397.34 0 04/30/2026 0001 General Fund Operations & Maintenance CHASE 35.00 0 04/30/2026 7000 Internal Service Fund Professional Services CHASE 125.00 0 04/30/2026 0004 Public Safety Trans & Use Tax Machinery & Equipment CHASE 602.53 0 04/30/2026 0001 General Fund Training CHASE 75.00
0 04/30/2026 0001 General Fund Printing & Advertising CHASE 1,340.87 0 04/30/2026 0001 General Fund Youth Basketball CHASE 234.12 0 04/30/2026 0001 General Fund Memberships & Subscriptions CHASE 100.00 0 04/30/2026 0004 Public Safety Trans & Use Tax Machinery & Equipment CHASE 748.13 0 04/30/2026 0001 General Fund Training CHASE 549.74
0 04/30/2026 0001 General Fund Printing & Advertising CHASE 147.47 0 04/30/2026 0001 General Fund Rents & Leases UBEO WEST LLC 112.86 0 04/30/2026 0001 General Fund Special Departmental Expense CHASE 700.03 0 04/30/2026 7000 Internal Service Fund Professional Services CHASE 90.00 0 04/30/2026 0001 General Fund Travel/Conferences/Meetings CHASE 80.00 0 04/30/2026 0001 General Fund Memberships & Subscriptions CHASE 60.00 0 04/30/2026 7030 Information Technology Fund Special Departmental Expense CHASE 27.06 0 04/30/2026 7000 Internal Service Fund Operations & Maintenance CHASE 54.97 0 04/30/2026 7000 Internal Service Fund Operations & Maintenance CHASE 8.69 0 04/30/2026 7000 Internal Service Fund Special Departmental Expense CHASE 43.37 0 04/30/2026 0001 General Fund Special Departmental Expense CHASE 846.60 0 04/30/2026 0001 General Fund Rents & Leases UBEO WEST LLC 397.28 0 04/30/2026 0001 General Fund Printing & Advertising CHASE 754.00 0 04/30/2026 0001 General Fund Rents & Leases UBEO WEST LLC 634.57 0 04/30/2026 0001 General Fund Printing & Advertising CHASE 130.75 0 04/30/2026 7000 Internal Service Fund Operations & Maintenance CHASE 139.87 0 04/30/2026 0001 General Fund Travel/Conferences/Meetings CHASE 33.66 0 04/30/2026 0001 General Fund Operations & Maintenance CHASE 1,155.64 AP-Checks for Approval (4/30/2026 - 5:59 PM) Page 2
Check Number Check Date Fund Account Name Vendor Name Void Amount 0 04/30/2026 0001 General Fund Office Supplies CHASE 14.11 0 04/30/2026 0001 General Fund Travel/Conferences/Meetings CHASE 40.00 0 04/30/2026 0001 General Fund Travel/Conferences/Meetings CHASE 25.44 0 04/30/2026 7030 Information Technology Fund Memberships & Subscriptions CHASE 23.19 0 04/30/2026 0001 General Fund Special Departmental Expense CHASE 206.00 0 04/30/2026 6001 Water Fund Capital Replacement Installation-New Water Meters AQUA METRIC 1,132.43 0 04/30/2026 0001 General Fund Travel/Conferences/Meetings CHASE 40.00 0 04/30/2026 0001 General Fund Special Departmental Expense CHASE 554.14 0 04/30/2026 0001 General Fund Rents & Leases UBEO WEST LLC 420.71 0 04/30/2026 7030 Information Technology Fund Memberships & Subscriptions CHASE 12.78 0 04/30/2026 0001 General Fund Rents & Leases UBEO WEST LLC 437.39 0 04/30/2026 0001 General Fund Travel/Conferences/Meetings CHASE 866.73 0 04/30/2026 0001 General Fund Special Departmental Expense CHASE 15.43 0 04/30/2026 0001 General Fund Special Departmental Expense CHASE 248.82 0 04/30/2026 0001 General Fund Special Departmental Expense CHASE 593.33 0 04/30/2026 0001 General Fund Travel/Conferences/Meetings CHASE 40.00 0 04/30/2026 7000 Internal Service Fund Special Departmental Expense CHASE 68.15 0 04/30/2026 0001 General Fund Special Departmental Expense CHASE 99.85 0 04/30/2026 0001 General Fund Easter Egg Hunt CHASE 144.88 0 04/30/2026 0001 General Fund Easter Egg Hunt CHASE 46.76 0 04/30/2026 0001 General Fund Travel/Conferences/Meetings CHASE 40.00 0 04/30/2026 0001 General Fund Training CHASE 64.43
0 04/30/2026 6010 Sewer Enterprise Fund Special Departmental Expense CHASE 94.50 0 04/30/2026 0001 General Fund Printing & Advertising CHASE 1,189.83 0 04/30/2026 0001 General Fund Special Departmental Expense CHASE 52.02 0 04/30/2026 0001 General Fund Training CHASE 68.00
0 04/30/2026 0001 General Fund Easter Egg Hunt CHASE 129.94 0 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense CHASE 94.50 0 04/30/2026 0001 General Fund Travel/Conferences/Meetings CHASE 1,157.36 Check Total: 85,172.81
30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 65.10 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 258.42 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 130.39 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 65.20 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 130.39 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 130.39 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE -130.39 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE -65.20 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 65.20 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE -65.20 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 130.39 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 195.59 AP-Checks for Approval (4/30/2026 - 5:59 PM) Page 3
Check Number Check Date Fund Account Name Vendor Name Void Amount 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 65.20 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 65.20 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 130.39 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 130.39 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 130.39 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 65.20 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE -65.20 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 65.20 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 65.20 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 65.20 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 65.20 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 130.39 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 65.20 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 130.39 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 65.20 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 65.20 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 130.39 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE -95.68 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 130.39 30675 04/30/2026 0001 General Fund Office Supplies AAA WORKSPACE 95.68 Check Total: 2,409.81
30676 04/30/2026 6010 Sewer Enterprise Fund Accounts Payable AANE INC. 36.92 30676 04/30/2026 6000 Water Enterprise Fund Accounts Payable AANE INC. 207.62 Check Total: 244.54
30677 04/30/2026 6010 Sewer Enterprise Fund Professional Services ABS DIRECT INC 808.90 30677 04/30/2026 6000 Water Enterprise Fund Professional Services ABS DIRECT INC 808.89 30677 04/30/2026 6020 Sanitation Enterprise Fund Office Supplies ABS DIRECT INC 2,066.67 30677 04/30/2026 6000 Water Enterprise Fund Office Supplies ABS DIRECT INC 2,066.66 30677 04/30/2026 6020 Sanitation Enterprise Fund Professional Services ABS DIRECT INC 808.90 30677 04/30/2026 6010 Sewer Enterprise Fund Office Supplies ABS DIRECT INC 2,066.67 Check Total: 8,626.69
30678 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense AM CONSTRUCTION SUPPLY, INC. 815.59 Check Total: 815.59
30679 04/30/2026 0001 General Fund Special Departmental Expense ATWATER TINT 1,810.00 Check Total: 1,810.00
3060 04/30/2026 0001 General Fund Professional Services BEST BEST & KRIEGER 3,299.10 AP-Checks for Approval (4/30/2026 - 5:59 PM) Page 4
'
Check Number Check Date Fund Account Name Vendor Name Void Amount 30680 04/30/2026 7020 Risk Management Fund Professional Services BEST BEST & KRIEGER 4,250.00 30680 04/30/2026 0001 General Fund Professional Services BEST BEST & KRIEGER 8,906.20 30680 04/30/2026 0001 General Fund Professional Services BEST BEST & KRIEGER 180.67 30680 04/30/2026 0001 General Fund Professional Services BEST BEST & KRIEGER 1,504.80 30680 04/30/2026 7020 Risk Management Fund Professional Services BEST BEST & KRIEGER 573.40 30680 04/30/2026 0001 General Fund Professional Services BEST BEST & KRIEGER 1,112.50 30680 04/30/2026 7020 Risk Management Fund Professional Services BEST BEST & KRIEGER 5,482.50 30680 04/30/2026 0001 General Fund Professional Services BEST BEST & KRIEGER 194.50 30680 04/30/2026 6010 Sewer Enterprise Fund Professional Services BEST BEST & KRIEGER 124.40 30680 04/30/2026 7020 Risk Management Fund Professional Services BEST BEST & KRIEGER 467.50 Check Total: 26,095.57
30681 04/30/2026 6000 Water Enterprise Fund Professional Services BLACK WATER CONSULTING ENGINEERING, 4,450.50 Check Total: 4,450.50
30682 04/30/2026 7000 Internal Service Fund Operations & Maintenance BURTONS FIRE INC 478.47 30682 04/30/2026 7000 Internal Service Fund Operations & Maintenance BURTONS FIRE INC 1,105.06 Check Total: 1,583.53
30683 04/30/2026 6020 Sanitation Enterprise Fund Accounts Payable C.W. BROWER INC 4.87 30683 04/30/2026 6010 Sewer Enterprise Fund Accounts Payable C.W. BROWER INC 6.87 30683 04/30/2026 6000 Water Enterprise Fund Accounts Payable C.W. BROWER INC 6.54 Check Total: 18.28
30684 04/30/2026 7000 Internal Service Fund Utilities COMCAST 13.19 Check Total: 13.19
30685 04/30/2026 1011 Gas Tax/Street Improvement Special Departmental Expense CONSOLIDATED ELECTRICAL DISTRIBUTOR'. 189.44 30685 04/30/2026 1011 Gas Tax/Street Improvement Special Departmental Expense CONSOLIDATED ELECTRICAL DISTRIBUTOR 31.39 Check Total: 220.83
30686 04/30/2026 6010 Sewer Enterprise Fund Professional Services COOPER CONTROLS INC 3,492.00 Check Total: 3,492.00
30687 04/30/2026 7000 Internal Service Fund Professional Services DELRAY TIRE 225.00 30687 04/30/2026 7000 Internal Service Fund Operations & Maintenance DELRAY TIRE 18.43 Check Total: 243.43
30688 04/30/2026 7000 Internal Service Fund Professional Services DONLEE PUMP COMPANY 637.50 30688 04/30/2026 7000 Internal Service Fund Operations & Maintenance DONLEE PUMP COMPANY 2,942.58 AP-Checks for Approval (4/30/2026 - 5:59 PM) Page 5
'
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 3,580.08„
30689 04/30/2026 7000 Internal Service Fund Professional Services ELITE IRON FENCING 450.00 30689 04/30/2026 7000 Internal Service Fund Special Departmental Expense ELITE IRON FENCING 2,895.00 Check Total: 3,345.00
30690 04/30/2026 0001 General Fund Uniform & Clothing Expense ELITE UNIFORMS 103.91 30690 04/30/2026 0001 General Fund Uniform & Clothing Expense ELITE UNIFORMS 129.88 30690 04/30/2026 0001 General Fund Uniform & Clothing Expense ELITE UNIFORMS 278.17 30690 04/30/2026 0001 General Fund Uniform & Clothing Expense ELITE UNIFORMS 324.71 Check Total: 836.67
30691 04/30/2026 7020 Risk Management Fund Employment Risk Management EMPLOYMENT RISK MANAGEMENT AUTHOR 4,668.50 Check Total: 4,668.50
30692 04/30/2026 1011 Gas Tax/Street Improvement Special Departmental Expense EWING IRRIGATION PRODUCTS INC. 786.92 Check Total: 786.92
30693 04/30/2026 6000 Water Enterprise Fund Accounts Payable EXECUTIVES PROPERTY MANAGEMENT 171.36 Check Total: 171.36
30694 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense FERGUSON WATERWORKS 3,319.05 30694 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense FERGUSON WATERWORKS 485.44 30694 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense FERGUSON WATERWORKS 2,720.70 Check Total: 6,525.19
30695 04/30/2026 0001 General Fund Professional Services FOSTER & FOSTER INC 17,000.00 Check Total: 17,000.00
30696 04/30/2026 6000 Water Enterprise Fund Accounts Payable KENDAL GERRARD 85.52 Check Total: 85.52
30697 04/30/2026 6000 Water Enterprise Fund Accounts Payable JOSIAH GOINS 152.48 30697 04/30/2026 6010 Sewer Enterprise Fund Accounts Payable JOSIAH GOINS 9.16 30697 04/30/2026 6020 Sanitation Enterprise Fund Accounts Payable JOSIAH GOINS 6.49 Check Total: 168.13
30698 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense GRAINGER 588.05 .
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AP-Checks for Approval (4/30/2026 - 5:59 PM) Page 6
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 588.05
30699 04/30/2026 0001 General Fund Professional Services HDL COREN & CONE 3,546.97 Check Total: 3,546.97
30700 04/30/2026 7000 Internal Service Fund Utilities HOFFMAN SECURITY 187.00 30700 04/30/2026 7000 Internal Service Fund Professional Services HOFFMAN SECURITY 298.92 30700 04/30/2026 7000 Internal Service Fund Utilities HOFFMAN SECURITY 915.00 30700 04/30/2026 7000 Internal Service Fund Utilities HOFFMAN SECURITY 477.90 Check Total: 1,878.82
30701 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense HORIZON DISTRIBUTORS INC 1,010.03 Check Total: 1,010.03
30702 04/30/2026 1011 Gas Tax/Street Improvement Special Departmental Expense JAM SERVICES INC 609.00 30702 04/30/2026 1011 Gas Tax/Street Improvement Professional Services JAM SERVICES INC 326.25 30702 04/30/2026 1018 SB 1-Road Maint & Rehab RMRA Pavement Markings JAM SERVICES INC 2,805.75 30702 04/30/2026 1018 SB 1-Road Maint & Rehab RMRA Pavement Markings JAM SERVICES INC 3,197.25 30702 04/30/2026 1011 Gas Tax/Street Improvement Special Departmental Expense JAM SERVICES INC 1,563.93 Check Total: 8,502.18
30703 04/30/2026 7000 Internal Service Fund Operations & Maintenance KEYES TRUCK CENTER 313.10 Check Total: 313.10
30704 04/30/2026 1013 Local Transportation Fund Fruitland Ave Rd Improvements LAWRENCE BACKHOE SERVICE INC 19,550.00 Check Total: 19,550.00
30705 04/30/2026 0001 General Fund Professional Services LEIST AND ASSOCIATES 2,255.00 Check Total: 2,255.00
30706 04/30/2026 0001 General Fund Community Center Deposits ANA MARTINEZ 210.00 Check Total: 210.00
30707 04/30/2026 6000 Water Enterprise Fund Accounts Payable TIFFANI MARTINEZ 166.23 Check Total: 166.23
30708 04/30/2026 7000 Internal Service Fund Professional Services MCAULEY MOTORS 630.00 30708 04/30/2026 7000 Internal Service Fund Operations & Maintenance MCAULEY MOTORS 480.43 —
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AP-Checks for Approval (4/30/2026 - 5:59 PM) Page 7
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 1,110.43
30709 04/30/2026 7000 Internal Service Fund Professional Services MCCOY TRUCK TIRE SERVICE 368.00 30709 04/30/2026 7000 Internal Service Fund Operations & Maintenance MCCOY TRUCK TIRE SERVICE 27.06 Check Total: 395.06
30710 04/30/2026 0001 General Fund Coed Volleyball MERCED AREA SPORTS OFFICIALS, INC 300.00 30710 04/30/2026 0001 General Fund Youth Basketball MERCED AREA SPORTS OFFICIALS, INC 660.00 Check Total: 960.00
30711 04/30/2026 7000 Internal Service Fund Operations & Maintenance MERCED CHEVROLET 158.44 30711 04/30/2026 7000 Internal Service Fund Operations & Maintenance MERCED CHEVROLET 325.06 30711 04/30/2026 7000 Internal Service Fund Operations & Maintenance MERCED CHEVROLET -121.85 30711 04/30/2026 7000 Internal Service Fund Operations & Maintenance MERCED CHEVROLET 75.84 Check Total: 437.49
30712 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense MERCED IRRIGATION DISTRICT 213.84 30712 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense MERCED IRRIGATION DISTRICT 89.76 Check Total: 303.60
30713 04/30/2026 7000 Internal Service Fund Operations & Maintenance MERCED TRUCK & TRAILER INC. 257.85 30713 04/30/2026 7000 Internal Service Fund Operations & Maintenance MERCED TRUCK & TRAILER INC. 55.99 30713 04/30/2026 7000 Internal Service Fund Operations & Maintenance MERCED TRUCK & TRAILER INC. 56.11 Check Total: 369.95
30714 04/30/2026 6010 Sewer Enterprise Fund Utilities PACIFIC GAS & ELECTRIC 147.39 30714 04/30/2026 1011 Gas Tax/Street Improvement Utilities PACIFIC GAS & ELECTRIC 107.43 30714 04/30/2026 0001 General Fund Utilities PACIFIC GAS & ELECTRIC 153.58 30714 04/30/2026 0001 General Fund Utilities PACIFIC GAS & ELECTRIC 494.23 Check Total: 902.63
30715 04/30/2026 6020 Sanitation Enterprise Fund Accounts Payable ELOY RODRIGUEZ COCOTZIN 38.53 Check Total: 38.53
30716 04/30/2026 7000 Internal Service Fund Professional Services SAN JOAQUIN VALLEY AIR POLLUTION CON 972.00 Check Total: 972.00
30717 04/30/2026 6010 Sewer Enterprise Fund Utilities SIEMENS FINANCIAL SERVICES, INC. 16,643.07 30717 04/30/2026 6010 Sewer Enterprise Fund Utilities SIEMENS FINANCIAL SERVICES, INC. 9,043.49 AP-Checks for Approval (4/30/2026 - 5:59 PM) Page 8
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Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 25,686.56
30718 04/30/2026 1011 Gas Tax/Street Improvement Special Departmental Expense SIERRA MATERIALS & TRUCKING COMPANY 556.69 Check Total: 556.69
30719 04/30/2026 6000 Water Enterprise Fund Accounts Payable JESSICA SILVA 201.11 30719 04/30/2026 6010 Sewer Enterprise Fund Accounts Payable JESSICA SILVA 36.65 30719 04/30/2026 6020 Sanitation Enterprise Fund Accounts Payable JESSICA SILVA 25.95 Check Total: 263.71
30720 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense SPRINGBROOK HOLDING COMPANY LLC 1,625.00 30720 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense SPRINGBROOK HOLDING COMPANY LLC 2,375.00 30720 04/30/2026 6010 Sewer Enterprise Fund Electronic Pmt Processing Exp SPRINGBROOK HOLDING COMPANY LLC 522.08 30720 04/30/2026 6020 Sanitation Enterprise Fund Electronic Pmt Processing Exp SPRINGBROOK HOLDING COMPANY LLC 522.09 30720 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense SPRINGBROOK HOLDING COMPANY LLC 1,687.50 30720 04/30/2026 6000 Water Enterprise Fund Electronic Pmt Processing Exp SPRINGBROOK HOLDING COMPANY LLC 522.08 Check Total: 7,253.75
30721 04/30/2026 1011 Gas Tax/Street Improvement Special Departmental Expense STEPPING STONE NURSERY 129.27 Check Total: 129.27
30722 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 936.90 30722 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 1,138.22 30722 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 758.81 30722 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 978.15 30722 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 410.38 30722 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 2,322.90 30722 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense SUPERIOR POOL PRODUCTS LLC 929.16 Check Total: 7,474.52
30723 04/30/2026 0001 General Fund Professional Services TAYLOR VETERINARY HOSPITAL 172.23 Check Total: 172.23
30724 04/30/2026 7000 Internal Service Fund Professional Services THE COATS COMPANY LLC 407.00 30724 04/30/2026 7000 Internal Service Fund Operations & Maintenance THE COATS COMPANY LLC 35.00 Check Total: 442.00
30725 04/30/2026 0001 General Fund Professional Services T-MOBILE USA INC 200.00 —
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AP-Checks for Approval (4/30/2026 - 5:59 PM) Page 9
Check Number Check Date Fund Account Name Vendor Name Void Amount Check Total: 200.00
30726 04/30/2026 7030 Information Technology Fund Communications TPX COMMUNICATIONS 13,690.97 Check Total: 13,690.97
30727 04/30/2026 7000 Internal Service Fund Utilities TRIPP SECURITY SYSTEMS 33.00 Check Total: 33.00
30728 04/30/2026 7000 Internal Service Fund Operations & Maintenance TURF STAR INC 2,106.46 30728 04/30/2026 7000 Internal Service Fund Professional Services TURF STAR INC 1,180.00 Check Total: 3,286.46
30729 04/30/2026 7000 Internal Service Fund Special Departmental Expense ULINE 14.24 30729 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense ULINE 52.58 30729 04/30/2026 7000 Internal Service Fund Special Departmental Expense ULINE 30.01 Check Total: 96.83
30730 04/30/2026 6000 Water Enterprise Fund Professional Services VALLEY UTILITIE CONSTRUCTION, INC. 1,000.00 30730 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense VALLEY UTILITIE CONSTRUCTION, INC. 1,000.00 Check Total: 2,000.00
30731 04/30/2026 7000 Internal Service Fund Operations & Maintenance VAN DE POL 14,241.55 30731 04/30/2026 7000 Internal Service Fund Operations & Maintenance VAN DE POL 256.60 Check Total: 14,498.15
30732 04/30/2026 6000 Water Enterprise Fund Accounts Payable EDELMIRA VARGAS PEREZ 175.41 Check Total: 175.41
30733 04/30/2026 7010 Employee Benefits Fund Vision Insurance VISION SERVICE PLAN (CA) 8.79 30733 04/30/2026 7010 Employee Benefits Fund Vision Insurance VISION SERVICE PLAN (CA) 1,151.49 Check Total: 1,160.28
30734 04/30/2026 6010 Sewer Enterprise Fund Special Departmental Expense VISTA PAINT CORPORATION 138.56 Check Total: 138.56
30735 04/30/2026 0001 General Fund Castle Park Deposits EMILY WAGNER 200.00 Check Total: 200.00
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AP-Checks for Approval (4/30/2026 - 5:59 PM) Page 10
Check Number Check Date Fund Account Name Vendor Name Void Amount 30736 04/30/2026 6001 Water Fund Capital Replacement Installation-New Water Meters WATERFORD IRRIGATION SUPPLY, INC 73.73 30736 04/30/2026 6001 Water Fund Capital Replacement Installation-New Water Meters WATERFORD IRRIGATION SUPPLY, INC 190.86 30736 04/30/2026 6001 Water Fund Capital Replacement Installation-New Water Meters WATERFORD IRRIGATION SUPPLY, INC 18.68 30736 04/30/2026 6001 Water Fund Capital Replacement Installation-New Water Meters WATERFORD IRRIGATION SUPPLY, INC 213.69 30736 04/30/2026 6001 Water Fund Capital Replacement Installation-New Water Meters WATERFORD IRRIGATION SUPPLY, INC 67.05 30736 04/30/2026 6001 Water Fund Capital Replacement Installation-New Water Meters WATERFORD IRRIGATION SUPPLY, INC 25.84 30736 04/30/2026 6001 Water Fund Capital Replacement Installation-New Water Meters WATERFORD IRRIGATION SUPPLY, INC 89.80 30736 04/30/2026 6010 Sewer Enterprise Fund Special Departmental Expense WATERFORD IRRIGATION SUPPLY, INC 63.96 30736 04/30/2026 6001 Water Fund Capital Replacement Installation-New Water Meters WATERFORD IRRIGATION SUPPLY, INC 40.36 30736 04/30/2026 6001 Water Fund Capital Replacement Installation-New Water Meters WATERFORD IRRIGATION SUPPLY, INC 3.50 30736 04/30/2026 6001 Water Fund Capital Replacement Installation-New Water Meters WATERFORD IRRIGATION SUPPLY, INC 9.37 30736 04/30/2026 6001 Water Fund Capital Replacement Installation-New Water Meters WATERFORD IRRIGATION SUPPLY, INC 569.76 Check Total: 1,366.60
30737 04/30/2026 6000 Water Enterprise Fund Special Departmental Expense WINTON HARDWARE 32.30 30737 04/30/2026 6010 Sewer Enterprise Fund Special Departmental Expense WINTON HARDWARE 92.62 Check Total: 124.92
30738 04/30/2026 0001 General Fund Community Center Deposits GEULEE YANG 350.00 30738 04/30/2026 0001 General Fund Community Center Deposits GEULEE YANG 210.00 Check Total: 560.00
30739 04/30/2026 6000 Water Enterprise Fund Accounts Payable JAMES ZOPOLOS 64.03 Check Total: 64.03
Report Total: 295,448.15
AP-Checks for Approval (4/30/2026 - 5:59 PM) Page 11
Accounts Payable
Checks by Date - Detail by Check Date
User: jmurillo
Printed: 4/30/2026 6:03 PM
750 Bellevue Road, fahater CA 95301
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
ACH CHA999 CHASE 04/30/2026
3312026 Motorola - Speaker 99.85
3312026 Town and Country Resort Training Stay 549.74
3312026 76 -Fuel 175.00
3312026 BBK Law - SB 827 Training 75.00
3312026 Victorian Inn - Conference Stay 742.96
3312026 Future Ford of Clovis - Service 125.00
3312026 USER - Conference Ride 19.95
3312026 Ruben And Ozzys Oyster Bar & Grill - Conferen 25.12 3312026 Hyatt Regency - Conference Stay 1,341.36
3312026 CACEO - Membership Dues 100.00
3312026 DotUpdate.com - MCS-150 Filing 94.50
3312026 Ebay - Less Lethal Conversion Kits 602.53
3312026 Dalesio - Helmet Magnets 748.13
3312026 McClatchy Advertising - Newspaper AD 1,189.83
3312026 CMRTA - Meeting Registration Fee 40.00
3312026 Fairfield By Marriott - Training Hotel Stay 945.18 3312026 Fairfield By Marriott - Training Hotel Stay 895.53 3312026 Pilot - Fuel 34.02
3312026 The Home Depot - Filters 69.98
3312026 The Sign Guys - Decals 743.58
3312026 Crown Awards - Trophy Plate 8.69
3312026 Alaska Airlines - Checked Bag 40.00
3312026 Tractor Supply - Hose 8.69
3312026 BBK Law - SB 827 Training 75.00
3312026 Town and Country Resort - Training Meal 23.47
3312026 The UPS Store - Shipping 15.43
3312026 Courtyard By Marriott - Training Hotel Stay 172.95 3312026 CACEO - Membership Dues 100.00
3312026 Northern California Fire Prevention Officers Ass 30.00 3312026 CSMFO - Membership Renewal 60.00
3312026 Lowes - Tools 85.44
3312026 Sirchie - Crime Scene Supplies 343.84
3312026 The Home Depot - Tools 59.51
3312026 Town and Country Resort - Training Meal 64.43
3312026 Arco - Fuel 174.68
3312026 Walmart - Station 42 Toilet Seat 43.37
3312026 JamF - Subscription 480.00
3312026 Merced County Recorder - Parcel Information 56.50 3312026 Town and Country Resort - Training Stay 549.74
3312026 Town and Country Resort - Training Meal 21.55
3312026 McClatchy Advertising - Newspaper AD 754.00
3312026 Lowes - Chamber of Commerce Signs 36.00
3312026 Lowes - Exit Signs 68.15
3312026 Postal Connections - Overnight Shipping Envelo 1.00 3312026 McClatchy Advertising - Newspaper AD 208.07
3312026 McClatchy Advertising - Newspaper AD 141.20
3312026 Costco - Easter Event Items 129.94
3312026 CMRTA - Meeting Registration Fee 40.00
city of
Community Prue City Wide
AP Checks by Date - Detail by Check Date (4/30/2026 6:03 PM) Page 1
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
3312026 Hyatt Regency - Conference Stay 1,157.36
3312026 Chevron - Fuel 139.87
3312026 Lowes - Osborn Park Snack Shack Sink Parts 248.82 3312026 Electrify America - EV Charge 30.01
3312026 Crown Awards - Youth Basketball Trophies 1,139.59 3312026 Lowes - Exit Signs 43.21
3312026 Walmart - Flash Drive 27.06
3312026 South West Airlines - Checked Bag 35.00
3312026 McClatchy Advertising - Newspaper AD 1,340.87
3312026 Alaska Airlines - Checked Bag 40.00
3312026 Bills Pizza - Conference Meal 25.44
3312026 76 -Fuel 54.97
3312026 Crown Awards - Dispatcher & Officer of The Ye, 209.00 3312026 McClatchy Advertising - Newspaper AD 170.46
3312026 Motorola - Speaker Cable 60.75
3312026 Alask Airlines - Checked Bag 80.00
3312026 McClatchy Advertising - Newspaper AD 130.75
3312026 American Communication Systems - Microphon 700.03 3312026 The Home Depot - Hardware 9.81
3312026 Sunny Truck & RV Wash Inc - Acid Wash 90.00
3312026 DotUpdate.com - MCS-150 Filing 94.50
3312026 First American Data Tree - Subscription 206.00
3312026 Crown Awards - Youth Basketball Trophies 234.12 3312026 Staples - Office Supplies 14.11
3312026 Dollar Tree - Easter Event Items 46.76
3312026 The Home Depot - hardware Supplies 14.04
3312026 Hobby Lobby - Easter Event Items 144.88
3312026 Coins For Anything - Challenge Coins 554.14
3312026 Future Ford of Clovis - Service 220.08
3312026 Sirchie - Crime Scene Supplies 96.80
3312026 Mimeo Printing - Business Cards 43.50
3312026 City of Fresno Airport - Training Parking 68.00 3312026 CMRTA - Meeting Registration Fee 40.00
3312026 Ebay - CSO Uniform Patches 49.39
3312026 Galls - Patrol Equipment 593.33
3312026 PGA Tour Grill - Training Meal 33.66
3312026 El Agave - Training Meal 79.93
3312026 The Sign Guys - Decals 846.60
3312026 CSMFO - Webinar 100.00
3312026 Renaissance - Conference Stay 866.73
3312026 GoDaddy - Domain Renewal 23.19
3312026 GoDaddy - Domain Protection 12.78
3312026 Grannys Pantry - Merced County Meeting 52.02
3312026 Renaissance - Conference Stay 1,155.64
3312026 McClatchy Advertising - Newspaper AD 463.02
3312026 PGA Tour Grill - Training Meal 33.66
3312026 McClatchy Advertising - Newspaper AD 147.47
Total for this ACH Check for Vendor CHA999: 24,376.26
Total for 4/30/2026: 24,376.26
Report Total (1 checks): 24,376.26
AP Checks by Date - Detail by Check Date (4/30/2026 6:03 PM) Page 2
CITY OF ATWATER
AUDIT & FINANCE
ACTION MINUTES
February 23, 2026
Council Chambers — 750 Bellevue Road, Atwater, California
CALL TO ORDER
The Audit and Finance Committee meeting was called to order at 5:00 PM.
PLEDGE OF ALLEGIANCE:
Deferred to Regular Council Meeting.
ROLL CALL
Present: Committee Chair Ambriz, Committee Vice Chair Rochester, Committee Member Borba
SUBSEQUENT NEED ITEMS: None.
APPROVAL OF AGENDA:
Motion to approve the agenda as posted
MOTION: Borba
SECOND: Rochester
VOTE: Motion passed unanimously.
NOMINATION AND APPOINTMENT OF AUDIT AND FINANCE COMMITTEE
CHAIRPERSON
Motion to appoint Committee Chair Ambriz to remain as Committee Chair for the remainder of calendar year 2026.
MOTION: Borba
SECOND: Rochester
VOTE: Motion passed. (Ambriz opposed)
NOMINATION AND APPOINTMENT OF AUDIT AND FINANCE COMMITTEE
VICE CHAIRPERSON
Motion to appoint Committee Vice Chair Rochester to remain as Committee Vice Chair for the remainder of calendar year 2026.
MOTION: Borba
SECOND: Ambriz
VOTE: Motion passed unanimously.
MINUTES
October 13, 2025 - Special Meeting
Motion to approve minutes as listed.
MOTION: Rochester
SECOND: Borba
VOTE: Motion passed unanimously.
FUNDING AND BUDGET MATTERS
Treasurer's Report — December 31, 2025
Motion to approve Treasurer's Report as listed.
MOTION: Ambriz
SECOND: Rochester
VOTE: Motion passed.
REPORTS AND PRESENTATIONS FROM STAFF
Verbal Finance Update
Finance Operations Manager Tejeda provided a verbal update regarding the 3rd quarterly report on sales tax and business activity, Q3 top 100 sales tax generators, and the City's sales & use tax forecast summary.
COMMENTS FROM THE PUBLIC
Notice to the public was read.
No one came forward.
COMMITTEE MEMBER MATTERS
Committee Members provided comments and acknowledgments.
ADJOURNMENT
The meeting adjourned at 5:07 PM.
APPROVED:
DAN I Y A MBRIZ
COM ' ITTEE CHAIR
ATTEST:
A PERALTA
RECORDING SECRETARY
CITY OF ATWATER
Minutes
CITY COUNCIL
AND
HOUSING SUCCESSOR TO THE
ATWATER REDEVELOPMENT AGENCY
ACTION MINUTES
April 13, 2026
Council Chambers – 750 Bellevue Road, Atwater, California
CALL TO ORDER
The City Council/Board of Directors meeting was called to order at 6:00 PM.
INVOCATION:
Provided by Mark Racasens of Atwater Victory Baptist Church.
PLEDGE OF ALLEGIANCE:
Led by City Council Member Raymond.
ROLL CALL
Present: Mayor Nelson, Mayor Pro Tem Cale, Council Members Ambriz, Raymond, Rochester
SUBSEQUENT NEED ITEMS: None
APPROVAL OF AGENDA:
Motion to approve the agenda as posted.
MOTION: Cale
SECOND: Rochester
VOTE: Motion passed unanimously.
City Council Meeting Action Minutes for April 13, 2026 Page 2 PRESENTATIONS:
Oath of Office - Police Officer
City Clerk Billings gave the ceremonial oath of office to the newly appointed Police Officer Andreas Solis.
COMMENTS FROM THE PUBLIC
Public comments were received regarding a business, a young person receiving an award, community projects, new church leadership and events, grants and youth leadership and the unhoused in areas of the City.
CONSENT CALENDAR:
Items Removed for Separate Consideration and Discussion: Item 2 and 6.
Motion to approve Consent Calendar as amended.
MOTION: Cale
SECOND: Rochester
VOTE: Motion passed unanimously.
Approved Items:
• Item 1: Treasurer’s Report – February 28, 2026
• Item 3 : Minutes (Citizens’ Oversight Committee) – September 9, 2025 – Regular meeting
• Item 4 : Minutes (City Council) – February 21, 2026 – Special meeting, March 28, 2026 – Special meeting
• Item 5: Adoption of Resolution No. 3600-26 awarding and approving the Restated Joint Powers Agreement for the Transit Joint Powers Authority for Merced County; and, in a form approved by the City Attorney, and authorizing and directing the Mayor to execute the agreement on behalf of the City.
• Item 7: Adoption of Resolution No.3602-26 approving Budget Amendment No.11 amending Fiscal Year 2025-26 Budget regarding Green Sands Utilities Extension/Canal Creek Crossing Project; and adopt Resolution No.3603-26 awarding a Professional Service Agreement, in a form approved by the City Attorney, to Black Water Consulting Engineers of Modesto, CA in an amount not to exceed $499,968.00 for Engineering Design for the Green Sands Avenue Utilities Extension/Canal Creek Crossing; and authorize and direct the City Manager, or his designee, to execute the contract on behalf of the City • Item 8: Adoption of Resolution No. HSA 2026-1 Approving and authorizing to receive and file the Housing Successor Agency Annual Report for FY 2024-25. • Item 9: Adoption of Resolution 3604-26 Approving and Authorizing to receive and file the Housing Element Annual Progress Report (“APR”) for calendar year 2025; and direct the City Manager to submit the APR to the California Department of
City Council Meeting Action Minutes for April 13, 2026 Page 3 Housing and Community Development (“HCD”) and the Governor’s Office of Planning and Research (“OPR”).
• Item 10: Approval of a fee waiver requested by the Merced County Registrar of Voters to use the Atwater Community Center during the upcoming June 2, 2026 Statewide Direct Primary Election and the November 3, 2026 Statewide General Election as an 11-day Vote Center for each election; and authorizes and directs the City Manager, or designee, to execute any and all documents necessary to waive the facility rental fees associated with Merced County Registrar of Voters using the Atwater Community Center as a Voting Assistance Center. • Item 11: Authorizes and approves a Purchase Agreement (Purchase Order) with Cooks Communications of Fresno, California, for the purchase of Ten (10) new portable radios & accessories; and authorizes and directs the City Manager, or designee, to execute the purchase on behalf of the City.
Motion to approve Item 2
Receive and file Warrants – March 12, 2026, March 26, 2026, April 2, 2026, April 9, 2026
MOTION: Rochester
SECOND: Raymond
VOTE: Motion passed unanimously
Motion to approve Item 6
Adoption of Resolution No. 3601-26 approving Amendment No.3 with CCME, Inc., in a form approved by the City Attorney, by increasing the not-to-exceed amount by an additional $100,000 for Race Communication Fiber Installation Project; and authorizing the City Manager to execute Amendment No.3 on behalf of the City.
MOTION: Cale
SECOND: Raymond
VOTE: Motion passed unanimously
REPORTS AND PRESENTATIONS FROM STAFF:
Awarding a General Construction Contract with Consolidated Engineering Inc. for Overlaying Various Streets Throughout the City Project
MOTION: Council Member Ambriz motioned to adopt a Resolution No. 3605-26 approving Budget Amendment No. 12 amending Fiscal Year 2025-2026 regarding overlaying various streets throughout the City; and Adopt Resolution No. 3606-26 awarding a General Construction Contract, in a form approved by the City Attorney, to Consolidated Engineering Inc. of Valley Springs, CA, for the Overlaying Various Streets Throughout the City Project, City Project 26-04, Bid Call No. 736-26, in an amount not to exceed $913,252.50 and authority construction contract change orders up to an
City Council Meeting Action Minutes for April 13, 2026 Page 4 aggregate amount of $45,662.62 (5%); and authorize and direct the City Manager or designee to execute all contract documents on behalf of the City.
SECOND: Rochester
VOTE: Motion passed unanimously
Fire Department Update
CAL Fire Battalion Chief Randol provided the 2025 annual and quarterly update.
Police Department Quarterly Update
Police Chief McEachin provided the 2025 annual and quarterly update.
Community Development Department Quarterly Update
Community Development Director Hanson Lan provided the quarterly update.
Discussion and Possible Direction Regarding City-Owned Water Tower Property MOTION: Council Member Raymond motioned to begin a Surplus Lands Act process for the Water Tower property. The motion dies due to lack of a second.
CITY COUNCIL MATTERS
Council Members and Mayor Pro Tem 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; Employee Organizations: AFSCME Local 2703 - Miscellaneous Employees Unit REPORT OUT FROM CLOSED SESSION:
City Attorney reported City Council convened and there was no reportable action.
City Council Meeting Action Minutes for April 13, 2026 Page 5
ADJOURNMENT
The meeting adjourned at 8:29 PM.
APPROVED:
________________________________
MICHAEL G. NELSON
MAYOR
ATTEST:
_______________________________
JANELL MARTIN
ASSISTANT CITY CLERK
CITY COUNCIL
AGENDA REPORT
MEETING
DATE:
May 11, 2026
TO: Mayor and City Council
FROM: Anna Nicholas, Finance Director
PREPARED
BY:
Anna Nicholas, Finance Director
SUBJECT: Approving an Amendment and Extension No. 3 for Professional Services Agreement with Badawi & Associates, Certified Public Accountants, for Professional Audit Services for the City of Atwater for Fiscal years ending June 30, 2026 through 2028, with optional two (2) subsequent years (Finance Director Nicholas)
RECOMMENDED COUNCIL ACTION
Adoption of Resolution No. 3612-26 approving Contract Amendment and Extension No. 3 with Badawi & Associates, Certified Public Accountants and the City of Atwater, in a form approved by the City Attorney, for professional auditing services; and authorizing the City Manager to execute the Contract amendment and extension on behalf of the City.
I. BACKGROUND/ANALYSIS:
I. BACKGROUND:
The City entered into an agreement with Badawi & Associates, Certified Public Accountants, in April 2021, to perform professional independent auditing services. The existing professional auditing services agreement is for Fiscal Year (FY) 2020-21 through FY 2022-23, with the option to add two additional fiscal years, FY 2023-24 and FY 2024-25. The City engaged the auditing firm for the additional 2-year option through Contract Amendment No. 1 and Contract Amendment No. 2. To comply with government code, and to exercise prudent fiduciary oversight, professional auditing services are required beyond the scope of the current contract extension. Badawi & Associates, Certified Public Accountants, is able to satisfy the professional auditing service needs of the City.
II. ANALYSIS:
California Government Code section 1236 requires auditors to be independent of the activities they audit; for the services to be in accordance with generally accepted auditing standards; and for the audit work to be performed under the specified
CITY COUNCIL
Mike Nelson, Mayor
Danny Ambriz Brian Raymond
John Cale Kalisa Rochester
Agenda Report - Approving an Amendment and Extension No. 3 for Professional Services Agreement with Badawi & Associates, Certified Public Accountants, for Professional Audit Services for the City of Atwater for Fiscal years ending June 30, 2026 through 2028, with optional two (2) subsequent years (Finance Director Nicholas) Page 2
standards contained in the Government Auditing Standards issued by the Comptroller General of the United States. Badawi & Associates, Certified Public Accountants, is the current provider of professional auditing services for the City. The City is due to begin preliminary work for the FY 2025-26 in the spring of 2026.
Pursuant to Government Code 12410.6 (b), commencing with FY 2013-14, local agencies shall not employ a public accounting firm to provide audit services to a local agency if the lead audit partner or coordinating partner having primary responsibility for the audit, or the audit partner responsible for reviewing the audit, has performed audit services for that local agency for six consecutive fiscal years. The City has confirmed with Badawi & Associates, Certified Public Accountants, that the firm is able to rotate the lead audit partner, therefore, satisfying the requirement of the government code.
In addition to the audit of the fiscal year's financial statements, Badawi & Associates, Certified Public Accountants, provides the following services included in the proposed fee:
• Independent Auditor’s Report on Financial Statements and Schedule of Expenditure of Federal Awards
• 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 on Compliance with Requirements Applicable to Each Major Program and Internal Control over Compliance in Accordance with the Uniform Guidance (if required)
• Schedule of Findings and Questioned Costs (if required) • Auditor’s Communication with Those Charged with Governance • Annual Financial Report following the requirements and guidelines of the GFOA award program
• Gann Limit Agreed-upon Procedures
• State Controller’s Report
• Street Report
• Schedule of Debt Service Coverage
Badawi & Associates, Certified Public Accountants, has consistently provided highquality professional auditing services to the City, ensuring compliance with all accounting standards and regulatory compliance. This contract amendment and extension no. 3 are in compliance with government code and the City of Atwater Purchasing Policy. Approval of the contract amendment and extension no. 3 will allow for continuity in auditing services while striving to continue improving the City's timeliness for completing the required annual financial report.
Agenda Report - Approving an Amendment and Extension No. 3 for Professional Services Agreement with Badawi & Associates, Certified Public Accountants, for Professional Audit Services for the City of Atwater for Fiscal years ending June 30, 2026 through 2028, with optional two (2) subsequent years (Finance Director Nicholas) Page 3
II. FISCAL IMPACTS:
There is no fiscal impact for the current fiscal year, as funding for professional audit services have already been included in the operating budget adopted in June of 2025.
The fiscal impact for future years, covered in the agreement, can be located in Exhibit B — Schedule of Professional Services, and is displayed here for ease of reference:
III. LEGAL REVIEW:
This item has been reviewed by the City Attorney’s Office.
IV. EXISTING POLICY:
This item is consistent with goal number one (1) of the City's Strategic Plan: to Ensure the City's Continued Financial Stability by remaining compliant with government code and other regulatory requirements.
V. ALTERNATIVES:
City Council can provide alternatives to the recommended Council Action.
VI. INTERDEPARTMENTAL COORDINATION:
Agenda Report - Approving an Amendment and Extension No. 3 for Professional Services Agreement with Badawi & Associates, Certified Public Accountants, for Professional Audit Services for the City of Atwater for Fiscal years ending June 30, 2026 through 2028, with optional two (2) subsequent years (Finance Director Nicholas) Page 4
N/A
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:
Agreement implementation.
Submitted by:
Anna Nicholas, Finance Director
Approved by:
Chris Hoem, City Manager
Attachments:
1. Resolution No. XXXX-26 Amendment No. 3 to City Agreement with Badawi & Associates
2. Contract Amendment-Badawi Associates Ext No 3 - Final 05112026
3. Atwater Proposal 2026
CITY COUNCIL
OF THE
CITY OF ATWATER
RESOLUTION NO. XXXX-26
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF ATWATER, CALIFORNIA, APPROVING
AMENDMENT NO. 3 TO A PROFESSIONAL
SERVICESAGREEMENT WITH BADAWI &
ASSOCIATES EFFECTIVE MAY 11, 2026, FOR
PROFESSIONAL AUDIT SERVICES, AND
AUTHORIZING THE MAYOR TO SIGN THE
AGREEMENT ON BEHALF OF THE CITY OF
ATWATER
WHEREAS, the City of Atwater desires to Approve Amendment No. 3 to the contract with Badawi & Associates for professional audit services for fiscal years of 2025-26, 2026-27, and 2027-28, with the option to add two additional fiscal years of 2027-28, and 2028-29.
WHEREAS, Badawi & Associates is a licensed Certified Public Accounting firm with the ability to provide the professional accounting services required by the City.
WHEREAS, Under the Original Agreement, Extension No. 1, and Extension No. 2, Professional has provided auditor services to City for the last five consecutive fiscal years, and Professional has represented that it has additional qualified auditors on staff to be able to rotate the lead audit partner, coordinating audit partner and/or audit partner responsible for reviewing the audit for City, as applicable, following the 2025-26 audit, which will be the sixth consecutive year in which Professional will provide audit services to the City.
WHEREAS, The City finds that an amendment to the Original Agreement allowing for an extension of Professional’s auditor services of three further years is permitted by Government Code section 12410.6(b), provided that the lead audit partner or coordinating audit partner having primary responsibility for the audit, or the audit partner responsible for reviewing the audit, as applicable, rotates after the sixth consecutive year Professional performs audit services for City, and further finds that retaining Professional’s services would be in the best interests of the City.
Resolution No. XXXX-26 Page 2
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Atwater hereby finds and declares the following:
1. The above recitals are true and correct and incorporated herein by reference.
2. The City Council of the City of Atwater, California approves Professional Services Agreement with Badawi & Associates for professional auditing services for the fiscal years specified.
3. The City Council of the City of Atwater, California authorizes the Mayor, to sign and execute said Agreement on behalf of the City of Atwater.
4. This resolution is effective immediately upon adoption.
The foregoing resolution is hereby adopted this 11th day of May 2026.
AYES:
NOES:
ABSENT:
APPROVED:
_______________________________
MICHAEL G. NELSON, MAYOR
ATTEST:
_______________________________
KORY J. BILLINGS, CITY CLERK
83744.00001\44946556.1
CONTRACT AMENDMENT & EXTENSION NO. 3
TO PROFESSIONAL SERVICES AGREEMENT
BETWEEN
CITY OF ATWATER
AND
BADAWI & ASSOCIATES
This Professional Services Agreement Contract Amendment and Extension Number 3 (“Extension No. 3”) is made and entered into as of this 11_th day of May, 2026, by and between the City of Atwater (“City”) and Badawi & Associates (“Professional”). City and Professional are sometimes individually referred to as “Party” and collectively as “Parties.” Recitals
A. The Parties entered into an agreement entitled “Professional Services Agreement” dated April 26, 2021 (“Original Agreement”) as modified by instruments dated March 19, 2024 and April 27, 2025, entitled “Extension No. 1” and “Extension No. 2,” respectively, which are incorporated by reference as if fully set forth herein, to enable the City to retain Professional to provide the audit services described therein.
B. Under the Original Agreement, Extension No. 1, and Extension No. 2, Professional has provided auditor services to City for the last five consecutive fiscal years.
C. Under Government Code section 12410.6(b), a local agency shall not employ a professional firm for auditor services if the lead audit partner or coordinating audit partner having primary responsibility for the audit, or the audit partner responsible for reviewing the audit, has performed audit services for that local agency for six consecutive fiscal years.
D. City and Professional wish to amend the Original Agreement to permit a third extension of the Original Agreement, which would allow Professional to provide auditor services to City for three additional fiscal years, with the option of extending the contract for each of two subsequent fiscal years.
E. Professional has represented that it has additional qualified auditors on staff to be able to rotate the lead audit partner, coordinating audit partner and/or audit partner responsible for reviewing the audit for City, as applicable, following the 2025-26 audit, which will be the sixth consecutive year in which Professional will provide audit services to the City.
F. The City finds that an amendment to the Original Agreement allowing for an extension of Professional’s auditor services of three further years is permitted by Government Code section 12410.6(b), provided that the lead audit partner or coordinating audit partner having primary responsibility for the audit, or the audit partner responsible for reviewing the audit, as applicable, rotates after the sixth consecutive year Professional performs audit services for City, and further finds that retaining Professional’s services would be in the best interests of the City.
83744.00001\44946556.1
Terms
Now therefore, the Parties hereby modify the Original Agreement as follows:
1. Definitions. All capitalized terms used in this Extension No. 3 not defined in this Extension No. 3 shall have the same meaning as set forth in the Original Agreement if defined in the Original Agreement.
2. Amendment to Original Agreement. Section 10.2 of the Original Agreement is hereby amended to read in full as follows:
“10.2 Extension. City may, in its sole and exclusive discretion, extend the end date of this Agreement beyond that provided for in Section 2 for three (3) additional one-year periods with the option to extend the end date of this Agreement for a further two (2) one-year periods. Any such extension shall require a written amendment to this Agreement, as provided for herein.
Professional understands and agrees that, if City grants such an extension, City will compensate Professional as outlined in Exhibit B. Similarly, unless authorized by the Contract Administrator, City shall have no obligation to reimburse Professional for any otherwise reimbursable expenses incurred during the extension period.”
3. Extension. In accordance with Section 10.2 of the Original Agreement, as amended by this Extension No. 3, City in its sole and exclusive discretion extends the end date of this Agreement for three (3) additional years.
4. Professional hereby agrees that the lead audit partner, who has served as lead audit partner (or coordinating audit partner and/or audit partner responsible for reviewing audits) for the previous five consecutive audits of City’s finances, shall not participate in any capacity in any financial audit for City following the 2025-26 financial year audit. Professional further agrees that a new lead audit partner (or coordinating audit partner and/or audit partner responsible for reviewing audits), distinct from the lead audit partner for the previous five consecutive audits of City’s finances, shall be appointed lead audit partner serving for the City for the 2026-27 financial year audit and for subsequent audits thereafter.
5. Continuing Effect of Agreement. All other provisions of the Original Agreement otherwise remain in full force and effect and are reaffirmed. From and after the date of this Extension No. 3, whenever the term “Agreement” appears in the Existing Agreement, it shall mean the Existing Agreement as amended by this Extension No. 3.
6. Adequate Consideration. The Parties hereto irrevocably stipulate and agree that they have each received adequate and independent consideration for the performance of the obligations they have undertaken pursuant to this Extension No. 3.
7. Severability. If any portion of this Extension No. 3 is declared invalid, illegal, or otherwise unenforceable by a court of competent jurisdiction, the remaining provisions shall continue in full force and effect.
[SIGNATURES TO FOLLOW]
83744.00001\44946556.1
IN WITNESS WHEREOF, the parties hereto have executed this Extension No. 3 on the day, month, and year first stated above.
CITY OF ATWATER BADAWI & ASSOCIATES
Approved By: Approved By:
Christopher Hoem, City Manager Ahmed Badawi, CPA
Date: Date:
Signature: Signature:
Email: Email:
City of
Atwater
TECHNICAL PROPOSAL
For Professional Auditing Services for
the City of Atwater
For fiscal years ending June 30, 2026 through 2028,
with the option of extending the contract for each of
the two (2) subsequent fiscal years.
April 16, 2026
Contact Person:
Ahmed Badawi, CPA
Badawi & Associates
Certified Public Accountants
5901 Christie Avenue, Suite 307
Emeryville, CA 94608
Phone: (510) 768-8244
Fax: (510) 768-8249
E-mail: [email protected]
City of Atwater
Table of Contents
Page
Letter of Transmittal ................................................................................................................................................... 1 Firm Qualifications and Experience .......................................................................................................................... 3 Independence ........................................................................................................................................................... 3 Insurance .................................................................................................................................................................. 3 License to Practice in California................................................................................................................................ 3 Conflict of Interest ..................................................................................................................................................... 3 Firm Qualifications .................................................................................................................................................... 3 Technical Approach .................................................................................................................................................. 4 Firm Experience ........................................................................................................................................................ 5 Additional Activities ................................................................................................................................................... 5 Client Training Seminar ............................................................................................................................................ 6 GASB 68 Firm Developed Tools and Assistance ..................................................................................................... 6 Flowcharting Documentation .................................................................................................................................... 6 Quality Control Review ............................................................................................................................................. 6 Federal or State Desk Reviews ................................................................................................................................ 9 Disciplinary Action ..................................................................................................................................................... 9 Litigations .................................................................................................................................................................. 9 Partner, Supervisory, and Staff Qualifications and Experiences ........................................................................ 10 Similar Engagements with Other Governmental Entities ..................................................................................... 16 Understanding of Services to be Provided ............................................................................................................ 22 Specific Audit Approach .......................................................................................................................................... 23 Objectives of Our Services ..................................................................................................................................... 23 Audit Approach ....................................................................................................................................................... 23 Technical Approach ................................................................................................................................................ 24 Use of Technology in the Audit ............................................................................................................................... 27 Audit Schedule .......................................................................................................................................................... 29 Discussion of Relevant Accounting Issues ........................................................................................................... 32 Comprehensive Cost Bid ......................................................................................................................................... 33 Conclusion................................................................................................................................................................. 35 Appendix .................................................................................................................................................................... 36 References .............................................................................................................................................................. 36
April 16, 2026
Letter of Transmittal
Ms. Anna Nicholas
Finance Director
City of Atwater
750 Bellevue Road
Atwater, CA 95301
Dear Ms. Nicholas:
Badawi & Associates (B&A), Certified Public Accountants (the “Firm”) is pleased to have the opportunity to respond to your request for a proposal to provide external audit services and to submit its qualifications to perform an independent audit of the financial statements of the City of Atwater (the “City”) for the fiscal years ending June 30, 2026 through 2028, with the option of extending the contract for each of the two (2) subsequent fiscal years. The objective of our audits is to issue opinions regarding the fairness of presentation of the financial position of the City in accordance with generally accepted accounting principles. These audits are to be performed in accordance with generally accepted auditing standards, the standards set forth for financial audits in the Government Accountability Office’s (GAO) Government Auditing Standards, the provisions of the federal Single Audit Act of 1984, as amended in 1996, and the Uniform Guidance, Audits of States, Local Governments and Non-Profit Organizations, Uniform Administrative Requirements, as well as any other applicable federal, state, local or programmatic audit requirements.
We will also perform the following as part of our engagement:
- Single Audit (if required)
- Gann Limit Agreed-upon Procedures
- State Controller’s Report
- Street Report
- Schedule of Debt Service Coverage
We will also apply limited audit procedures to Management’s Discussion and Analysis (MD&A) and required supplementary information. In addition, we will prepare the management letter containing comments and recommendations regarding our review and evaluation of the systems of internal control and accounting procedures.
This proposal will highlight the background of the partners and staff assigned to the engagement, summarize our experience in the governmental area, and describe our approach to auditing the City.
This proposal demonstrates our ability to render the quality examination and to perform the necessary accounting and auditing services requested by the City on a timely basis.
As a partner of the Firm, I will be the primary contact for negotiation of the contract. Additionally, I have been authorized to legally bind the Firm. You may contact me at the following address and phone number:
Ahmed Badawi, CPA
Badawi & Associates
Certified Public Accountants
5901 Christie Avenue, Suite 307
Emeryville, CA 94608
Telephone: (510)768-8244
E-mail: [email protected]
Ms. Anna Nicholas
Finance Director
City of Atwater
2 We are committed to performing the required work, completing the audit, and issuing the necessary auditors’ reports.
We believe we are the best qualified to perform the audit because our audit staff includes individuals well versed in municipal auditing and reporting requirements. We have performed auditing and consulting engagements for numerous cities throughout California. We will be responsive to the needs of the City, we understand the City’s operational environment, and pledge to you our complete commitment to providing a quality product that meets the City’s requirements.
The approach to the audit has been designed to meet the audit requirements of the City with the least disruption to the City’s office operations. The foundation of the audit approach is based on communication coupled with a strong knowledge of City operations and detailed planning at the initial stages of the audit. Open communication lines with all parties of the Engagement Team and City Management and staff throughout the engagement eliminate “surprises”.
Initial planning and proper assignment of duties to experienced personnel provide for an effective and efficient audit process. Consequently, inefficiencies and disruptions are kept to a minimum. In addition, we perform almost half of the audit tasks during the interim phase to minimize any unforeseen delays during the year-end phase and to ensure a smooth and timely audit process.
The Firm maintains liability insurance coverage for professional liability, Workers’ Compensation, Comprehensive General Liability and Auto as part of our comprehensive insurance policy.
The Firm is an Equal Opportunity employer and complies with all Federal and State hiring requirements. The Firm also supports Affirmative Action philosophies and works hard to provide disadvantaged groups with opportunities for self enhancement.
This proposal is a firm and irrevocable offer for 180 days.
We are confident that you will find our organization offers the required expertise, technical knowledge, and business understanding to perform an audit of the City. Our past experience provides us with a thorough understanding of the needs and requirements of the City, as well as the technical knowledge to perform such services in accordance with the accounting and auditing guidelines as published by the various authoritative entities.
We welcome your inquiries and look forward to further discussions with you.
Sincerely,
Ahmed Badawi
Partner
Badawi & Associates
Certified Public Accountants
City of Atwater Technical Proposal
3 Independence
The Firm is independent of the City of Atwater as defined by the GAO’s Standards for Audit of Governmental Organizations, Programs, Activities and Functions, and the AICPA and California State Society of Certified Public Accountants as promulgated in various auditing and professional standards.
Insurance
The Firm maintains professional liability insurance and other coverage as part of our comprehensive insurance policy. Upon selection as the City’s independent auditor, the Firm and our insurance provider will provide a certificate of insurance to the City which shows the minimum requirements identified by City have been met.
License to Practice in California
The Firm and all key professional staff assigned to the City’s audit are properly licensed to practice as Certified Public Accountants in the State of California and comply with GAO Government Auditing Standards.
The Firm is registered with the California State Board of Accountancy. Its State number is COR6823.
The Firm has met all required State and local laws, rules, and regulations.
Conflict of Interest
The Firm has no conflicts of interest in connection with providing the services described in this proposal. The Firm does not have any financial, business, or other professional relationships with the City or any member of City staff.
Firm Qualifications
Badawi & Associates was founded by Mr. Ahmed Badawi. Mr. Badawi has over 25 years of experience working with state and local government with a special focus on cities. Prior to founding B&A, Mr. Badawi was a partner with several local and national firms, where he headed their government practice in Northern California. Mr. Badawi founded Badawi & Associates to serve the fast-paced needs of California's local governments. The goal is to build a proactive, client-focused culture from the ground up and to eliminate the entrenched bureaucratic culture and intrinsic limitations of the big audit firms.
Located in Emeryville, CA, the Firm serves a variety of cities and towns throughout California as well as conducting financial related services for numerous special districts and authorities.
Names and phone numbers of several of our current and past clients and other references are provided for your inquiries. We encourage you to contact these individuals to obtain information on the quality of the audit and the ability of the audit staff.
Our Emeryville office will be the Engagement Office assigned to the City.
In addition to specific City financial statements, the Firm members have also audited numerous redevelopment agencies, public financing authorities, hospitals, housing authorities, transportation authorities, special districts, water districts, OCJP grants, self-insurance pools, joint power authorities and has also performed numerous compliance audits in accordance with the Single Audit Act, childcare regulations, TOT regulations, AQMD regulations, franchise requirements.
The Engagement Partner assigned to the City will be Mr. Mitesh Desai. Mr. Desai has over 18 years of government audit experience. He is a member of various governmental committees, has actively participated in the development of accounting and audit guidelines for the governmental sector, and is an instructor for the California Society of Municipal Finance Officers.
Firm
Qualifications
and
Experience
City of Atwater Technical Proposal
4 The professional staffs assigned to the Engagement are qualified and experienced. Each individual of the Engagement Team has several years of experience and has conducted or participated in numerous municipal audits of various sizes. Their understanding of governmental operations and the various authoritative guidelines will provide the where-with-all to perform the audit in an efficient and effective manner with minimal disruption to the City’s finance department.
Technical Approach
The approach to the audit has been designed to meet the audit requirements of the various authorities with the least disruption to the City’s operations. The foundation of the audit approach is based on communication coupled with a strong knowledge of City operations and detailed planning at the initial stages of the audit. Open communication lines with all parties of the Engagement Team and City Management and staff throughout the engagement eliminate “surprises”. Initial planning and proper assignment of duties to experienced personnel provide for an effective and efficient audit process. Consequently, inefficiencies, disruptions, and lack of understanding are kept to a minimum.
The audit approach will consist of four phases:
1) Initial Planning Meeting:
The Engagement Partner will meet with City Management to discuss the audit approach, identify specific needs of City Management, and familiarize themselves with City policies and practices.
2) Interim:
The Engagement Team members including the Engagement Team Partner will perform the internal control reviews, test transactions, evaluate compliance with Single Audit Act requirements, identify potential audit issues that need to be addressed, perform limited confirmation procedures, and develop a clear understanding between the Engagement Team and City Management of the year-end audit responsibilities and assignments. In addition, we strive to complete many of the year-end audit tasks during the interim phase to ensure a smoother audit process. We will work with the City on providing a list of those tasks that we will target to complete during interim and work with the City on how to complete them to minimize the amount of effort and time needed at yearend which in turn will assist the City in meeting its goal of issuing the Annual Financial Report.
3) Year-end:
The Engagement Team members including the Engagement Team Partner will conduct validation procedures on general ledger account balances, complete confirmation procedures, perform analytical procedures on revenue and expenditures, perform search for unrecorded liabilities, complete compliance work on Federal Assistance, and wrap up audit field work.
4) Reporting:
Auditor’s reports for all City reporting entities and compliance requirements will be finalized along with Single Audit Reports and Management Letter comments. The Partner and Manager will be available to make presentations to the City Council and/or designated bodies.
City of Atwater Technical Proposal
5 Firm Experience
The Firm is located in Emeryville and provides a full range of accounting services to governmental agencies throughout California, including audit, tax and accounting. The Firm’s professional staff members provide the financial background and specific experience to meet the City’s operational needs. Additionally, this situation provides the City with an auditing firm that has depth in capabilities to address any financial issue the City may need assistance with, and the quality audit approach that you expect.
Our Emeryville office will be the Engagement Office assigned to the City.
Firm policy requires that the Engagement Partner, during the first year of the engagement, be actively involved in the daily fieldwork. This means to the City that Mr. Desai will actually be on-site during the audit coordinating the audit process, supervising the audit staff, gaining a hands-on understanding of City processes, and benefiting the City with his broad municipal experience. We have found that this effort benefits the City and the Firm through developing a thorough knowledge of the City’s practices and issues and establishing a close working relationship with the City’s Management. Additionally, continuity of audit personnel is assured because of the hands on involvement of the Partner.
We are committed to providing appropriate and related experience, personal involvement, and a broad business perspective to produce a quality end product within the time frames required.
The Firm provides financial and compliance auditing services to governmental agencies throughout California. We are a governmental agency auditing firm and our professional staff members have been performing these services for many years. As a result, we have performed financial and compliance audits on most, if not all, types of governmental agencies and operations including:
Cities
Redevelopment
Agencies
Financing
Authorities
Housing Authorities
Special Districts
Water Districts
Waste Management
Authorities and
Operations
Pension Plans
Child Care
Operations
Joint Power
Authorities
Investment Activities
Landfills
Enterprise Funds
Airports
Transportation
Operations
Federal and State
Grants
Additional Activities
We offer a full range of accounting and finance services to the governmental sector. These services include:
Financial audits
Compliance audits
Tax advice
Development of financial and
accounting policies and procedures
Investment review and compliance
evaluation
Operational reviews
Technical guidance on existing and
upcoming accounting issues
Training seminars
Pension/profit-sharing plans
Performance audits
Business consulting
Consequently, Firm personnel are well qualified to perform the services expected by the City.
City of Atwater Technical Proposal
6 Client Training Seminar
The Firm hosts an annual update on recent technical accounting and finance issues affecting the governmental area. This all day session reviews new and anticipated pronouncements from GASB, discusses future issues under consideration by GASB, reviews accounting treatment of various transactions where issues may arise, and provides a general overview of state and federal compliance issues. All of our clients are invited to attend, free of charge. The one day session qualifies for CPE under the rules of the State Board of Accountancy and is held in the Bay Area.
GASB 68 Firm Developed Tools and Assistance
The Firm has developed tools to assist our clients with preparation of GASB 68 journal entries for the CalPERS’ Cost Sharing Plans (for which individualized actuarial valuations are no longer prepared) and the CalPERS’ Agent Multiple Employer Plans. In addition to providing our clients with these tools and instructions on how to use them, we are available to answer any questions on how to prepare and complete the GASB 68 journal entries.
Flowcharting Documentation
As part of our risk assessment procedures, we prepare flowcharts for documenting our understanding of the City’s significant accounting and financial processes. Flowcharts are updated annually for any changes in the City’s processes and copies can be provided upon request for the City’s internal use. Flowcharted processes may include:
Financial Reporting, Closing, and Manual Journal Entries Cash Receipts, Billing, and Accounts Receivable/Revenues Cash Disbursements, Purchasing, and Accounts Payable/Expenditures Payroll and Human Resources
Quality Control Review
According to Government Auditing Standards, firms who perform audits under the Yellow Book are required to have a peer review once every three years. We received a report with a rating of pass with no deficiencies which we attached for your review.
City of Atwater Technical Proposal
7
City of Atwater Technical Proposal
8
City of Atwater Technical Proposal
9 The Firm has policies and procedures to ensure it hires only qualified people, that it properly supervises them and provides professional training, that it advances them to responsibilities they are capable of handling, and that it provides them with necessary technical resources. All members of the Firm are very familiar with the stringent quality control standards established by the AICPA.
The Firm is a member of the AICPA Government Audit Quality Center.
The Firm is a member of the AICPA Private Companies Practice Section.
Federal or State Desk Reviews
The Firm has had no negative federal or state reviews in the past three (3) years.
Disciplinary Action
There has not been any state or federal disciplinary actions taken or pending against the Firm nor any findings to report.
Litigations
The Firm has not experienced any lawsuits or legal actions that have been resolved or are currently pending in the prior five years.
City of Atwater Technical Proposal
10 The Engagement Team will normally consist of six individuals who provide a broad business perspective and significant experience in governmental auditing. This team will provide access to a wide range of technical capabilities which will provide the City with not only the technical support necessary to perform the audit, but also the broad business background to interpret findings and observations to offer effective solutions to issues, and the personal involvement of the Engagement and Compliance Partners of the Firm.
The Engagement Team will be led by be Mitesh Desai, CPA. Mr. Desai’s background includes eighteen years of experience in municipal auditing. Mr. Desai has participated in the audits of numerous governmental agencies, assisted in their efforts to publish their Annual Comprehensive Financial Reports in compliance with GASB 34, and a volunteer member of the GFOA Special Review Committee. Mr. Desai is responsible for conducting in-house trainings for staff auditors and is credentialed with the Advanced Single Audit Certificate offered by the AICPA.
The second member of the Engagement Team will be Fatima Salman. Ms. Salman’s background includes four years of accounting and auditing experience. She has participated in the audits of numerous governmental entities and assisted in their efforts to publish their financial statements in compliance with various regulations. Ms. Salman will be the Audit Senior of this engagement.
The third member of the Engagement Team will be Omar Rahman, CPA, CISA. Mr. Rahman has over 10 years of experience in the field of Information Technology (IT) audit and risk management at the senior and executive management level. He has worked extensively with government agencies, private organizations, and public companies, providing external and internal audit services in support of financial statement audits. Mr. Rahman will serve as the I.T.
Specialist of this engagement.
The fourth member of the Engagement Team will be Ahmed Badawi, CPA. Mr. Badawi’s background includes over twenty-five years of municipal auditing experience with a special focus on cities. Mr. Badawi is a member of the Government Accounting and Auditing Committee of the California Society of Certified Public Accountants. He has participated in the audits of numerous City, county and special district governments, as well as non-profit entities. His diversified background offers the technical qualities required of the governmental and non-profit areas and the necessary wherewithal to properly evaluate the entire accounting process, develop opportunities to improve the accounting process, and to offer practical business recommendations. He will serve as the Engagement Quality Reviewer.
Engagement Partner
Mitesh Desai
CPA
Audit Senior
Fatima Salman
Engagement Quality
Reviewer
Ahmed Badawi
CPA
Professional
Audit Staff
Professional
Audit Staff
IT Specialist
Omar Rahman,
CPA, CISA
Partner,
Supervisory,
and Staff
Qualifications
and
Experiences
City of Atwater Technical Proposal
11 Each member of the Engagement Team participates in continuing education programs offered by the AICPA and California State Society of Certified Public Accountants, and each has met the continuing education requirements for municipalities. In addition, the firm offers at least 60 hours of in-house CPE annually focused mainly on municipal audits.
Professional Development:
The Firm maintains a comprehensive training program targeted at appropriate professional staff levels. It utilizes in-house developed educational programs, AICPA and California CPA Foundation educational programs, and on-the-job training.
The Firm’s annual training schedule which officially begins in April for all professional staff and administrative staff includes comprehensive in-house training sessions on such topics as:
Review of principles of accounting and financial reporting for state and local governments Review of governmental fund types and account groups
Review of newly issued generally accepted auditing standards and GAO auditing standards
Review of Internal Control evaluation approaches including COSO principles Updates on recent governmental accounting and reporting guidelines Review of Single Audit requirements and approaches
Review of financial audit approaches
Overview of audit and internal control work paper techniques Review of GASB reporting requirements
Review of current issues facing the governmental community During the year, professional staff members are sent to various educational sessions sponsored by the AICPA and California State Society of CPAs, as considered appropriate for the level and need of the individual. These classes include, among others:
Governmental Financial Reporting Standards and Practices Yellow Book: Government Auditing Standards
Financial Accounting Standards: Comprehensive Review
Single Audit
Governmental Auditing & Accounting Update
Governmental Accounting Principles
Comprehensive Review of Generally Accepted Auditing Standards The result of the Firm’s training program is the production of a highly educated and competent municipal audit group capable of performing an efficient and effective audit for the City.
The Engagement Team members will continue their professional development efforts.
Staff Retention and Continuity:
The Firm's policy on providing service to our clients includes a commitment to maintaining continuity of audit personnel. We cannot guarantee that our staff will remain with the Firm.
However, to encourage our staff to remain with us, we pay competitive wage rates; offer promotional opportunities; provide state-of-the-art equipment and excellent working conditions; and offer various benefits, such as retirement plans, medical plans, profit sharing programs, educational benefits, and other such benefits. We can also guarantee that the partner will be involved in future years. Continuity of audit staff is of prime concern to us and because of the hands-on involvement of the partner; we can assure you that future years’ audits will be conducted in an efficient and effective manner with qualified and experienced professionals.
The Firm is an Equal Opportunity employer and complies with all Federal and State hiring requirements. The Firm also supports Affirmative Action philosophies and works hard to provide disadvantaged groups with opportunities for self enhancement.
Resumes of each member of the Engagement Team follow.
City of Atwater Technical Proposal
12 Mitesh Desai, Certified Public Accountant – Engagement Partner Length of Career
Eighteen years of experience in municipal auditing with a special focus on cities Certified Public Accountant for the State of California Professional Experience
Has performed numerous financial audits, Single Audits, RDA audits, PFA audits, Transportation Development Act audits, and housing audits
Education
BS Degree in Business Economics with an emphasis in Accounting from University of California, Santa Barbara
Professional Activities
Member, American Institute of Certified Public Accountants Member, California Society of Certified Public Accountants Volunteer Member, GFOA Special Review Committee
Continuing Education
Various municipal accounting courses offered by the California Society of CPAs and local universities including:
- Governmental Financial Reporting Standards and Practices - Yellow Book: Government Auditing Standards
- Municipal Accounting
- Single Audit
Has met the current CPE educational requirements to perform audits on governmental agencies Financial Single RDA PFA Enterprise
Audit Audit Audit Audit Fund Other
Cities:
Albany X
Antioch X X X
Azusa X X X X
Berkeley X X X X X
Buena Park X X X X
Calimesa X X X
Crescent City X X X X X
Dablin X X X
East Palo Alto X X X X
El Cerrito X X X X X
Foster City X X X X X
Fremont X X X X X
Lemon Grove X X
Lindsay X X X
Menlo Park X X X
Millbraie X X X X
Newark X X X X
Oakdale X X X X
Pittsburg X X X X X
Placerville X X X X
Rio Vista X X X X
San Mateo X X X X X
Sebastopul X X X X
Solvang X X
Susanville X
Turlock X X X
Union City X X X
Vacaville X X X X X
Waterford X X X X
Yountville X X X
Yuba City X X X X
Child Care Programs:
Menlo Park Child Care X X
Stanislaus County Childcare X X
Non-profits:
Housing Endowment and Regional Trust X
Special Districts and Other:
Castro Valley Sanitary District X
Cosumnes Community Services District X
Marin Municipal Water District X
West County Wastewater District X X
X X
Services Provided
Contra Costa Child Development Programs
City of Atwater Technical Proposal
13 Fatima Salman – Professional Assurance Senior
Length of Career
Five years of experience in municipal auditing
CPA candidate
Professional Experience
Has participated in several financial audits, Single Audits, RDA audits, PFA audits, Enterprise Fund and housing audits
Education
BS Degree in Accounting from San Francisco State University Continuing Education
Various municipal accounting courses offered by the California Society of CPAs and local universities including:
- Governmental Financial Reporting Standards and Practices - Yellow Book: Government Auditing Standards
- Municipal Accounting
- Single Audit
Has met the current CPE educational requirements to perform audits on governmental agencies Services Provided
Financial
Audit
Single
Audit
RDA
Audit
PFA
Audit
Enterprise
Fund Other
Cities/Towns:
Cotati x x
Dublin x x x x
Folsom x x x x
Lafayette x x
Lathrop x x
Lemon Grove x x
Los Altos x x
Mountain View x x x
Ontario x x x x x
Richmond x x x x
San Bruno x x
Sausalito x x
Victorville x x x x
Counties:
Contra Costa County x x
Special Districts and Other:
Hayward Area Recreation District x
Richmond Housing Authority x x
Ross Valley Fire Department x
Sacramento Metropolitan Fire District x x
Union Sanitary District x x x
City of Atwater Technical Proposal
14 Omar Rahman, Certified Public Accountant, Certified Information System Auditor – Information Technology Specialist
Length of Career
Over ten years of experience auditing information technology (IT) processes and controls Certified Public Accountant for the State of California Certified Information System Auditor
Areas of Expertise
IT risk consulting and audit services for governmental entities, private/public companies, nonprofits, and professional service organizations
External and internal IT audit services in support of financial statement audits Technical guidance/support on IT risks and controls in relation to SOX 404a and SOX 404b compliance, NIST 800-53/171a, Cyber Security Framework, HIPAA Technical Safeguards, CCPA/GDPR compliance, COBIT 2019 Framework
Managed entire life cycle of IT internal and external audit engagements from planning research, audit program development, fieldwork and reporting
Assess risks related to IT processes/assets and corresponding applications/tools IT control testing over business automated controls, general IT controls, and cyber security controls as well as IT substantive testing over information systems.
Partial list of governmental clients served:
- City of Berkeley
- City of Chino
- City of Dinuba
- City of Dublin
- City of Healdsburg
- City of Jurupa Valley
- City of Lathrop
- City of Laverne
- City of Lemon Grove
- City of Ontario
- City of Mountain View
- City of Pomona
- City of Richmond
- City of San Carlos
- City of Sausalito
- City of San Luis Obispo
- City of Foster City
- City of Victorville
- Sacramento Metropolitan Fire District
- Sacramento Employment and Training Agency
- Union Sanitary District
Presentations
November 2017 - Institute of Internal Auditors - General IT Controls for Internal Audit December 2018 - Institute of Internal Auditors - SDLC Process and Audit/Risk Considerations February 2019 - IT Audit for Business Process Professionals May 2019 - IT Internal Audit Emerging Technologies: Data Analytics September 2019 - Information Systems Audit and Control Association Education
B.S. Degree in Economics, University of California, Los Angeles, CA.
Professional Activities
Certified Public Accountant - California
Certified Public Accountant - Ohio
Certified Information System Auditor
City of Atwater Technical Proposal
15 Ahmed Badawi, Certified Public Accountant – Engagement Quality Reviewer Length of Career
Over twenty-five years of experience in municipal auditing and accounting with a special focus on cities
Certified Public Accountant for the State of California Professional Experience
Partial listing of clients served:
Has performed numerous financial audits, Single Audits, Transportation Development Act audits, housing audits, electrical utility audits, RDA audits, PFA audits, and Trust Fund audits, and has prepared numerous Annual Comprehensive Financial Reports Education
BS Degree in Accounting from the University of Alexandria, Egypt Professional Activities
Member, CALCPA Government Accounting and Auditing Committee Member, American Institute of Certified Public Accountants Member, California Society of Certified Public Accountants Member, Government Finance Officers Association
Member, California Society of Municipal Finance Officers Continuing Education
Has met the current CPE educational requirements to perform audits on governmental agencies Services Provided
Financial
Audit
Single
Audit
TDA
Audit
RDA
Audit
Enterprise
Fund Other
Cities/Towns:
Antioch x x x x x x
Atwater x x x x
Azusa x x x x x
Berkeley x x x x x x
Chino x x x x
Compton x
Crescent City x x x x x
Dinuba x x x x x
Dublin x x x x
Folsom x x x x x
Foster City x x x x x
Glendora x x x x x
Guadalupe x x x x x
Healdsburg x x x x x
La Verne x x x x
Lafayette x x x x
Larkspur x x x x
Lathrop x x x x
Lemon Grove x x x x
Millbrae x x x x x
Mountain View x x x x
Ontario x x x x x
Petaluma x x x x x x
Pomona x x x x x
Richmond x x x x x x
San Bruno x x x x x
San Carlos x x x x x x
San Luis Obispo x x x x
Sausalito x x x x
Scotts Valley x x x x x
Wasco x x x x x x
Counties:
Contra Costa County x x x x x
Santa Cruz County x x x x x
Special Districts and Other:
Alameda County Water District x x x
East Bay Regional Park District x x x
City of Atwater Technical Proposal
16 The tables below and on the following page are a partial listing of our clients similar to the City, and illustrates the many different types of components involved in each audit engagement that present very difficult and complex auditing and accounting challenges (in order of audit hours). ** Indicates cities with population over 50,000
** Indicates cities with governmental revenues over $100 million and population over 50,000 City Client Since Hours Engagement Partner Principal Contact Annual Comprehensive Financial Report GFOA Award RDA/Successor Agency Single Audit TDA Water Fund Sewer Fund SCO Report Housing Authority Enterprise Funds Pension Trust Fund ** Richmond 2020 2,338 Ahmed
Badawi
Jerry Chak
Accounting Manager
(510) 620-6569
[email protected]
X X X X X X X X X
** Berkeley 2008 1,505 Mitesh
Desai
Henry Oyekanmi
Finance Director
(510) 981-7300
[email protected]
X X X X X X X X
** Victorville 2024 950 Ahmed
Badawi
Carmen Cun
Finance Director/City Treasurer
(760) 955-3170
[email protected]
X X X X X X
San Carlos 2023 865 Ahmed
Badawi
Paul Harris
Financial Services Manager
(650) 802-4217
[email protected]
X X X X X X X X
** Folsom 2019 786 Mitesh
Desai
Stacey Tamagni
Finance Director
(916) 461-6712
[email protected]
X X X X X X X
** Pomona 2023 756 Ahmed
Badawi
Andrew Mowbray
Finance Director/City Treasurer
(909) 620-2353
[email protected]
X X X X X X X X
** Mountain View 2024 741 Ahmed
Badawi
Derek Rampone
Finance & Administrative Services Director
(650) 903-6316
[email protected]
X X X X X X X X
* Petaluma 2019 691 Mitesh
Desai
Corey Garberolio
Assistant Finance Director
(707) 778-4357
[email protected]
X X X X X X X X X
La Verne 2023 691 Ahmed
Badawi
Christy Lopez
Finance Director
(909) 596-8752
[email protected]
X X X X X
Pittsburg 2024 683 Ahmed
Badawi
Elena Adair
Finance Director
(925) 252-4848
[email protected]
X X X X X X X X X X
* San Luis
Obispo 2019 638 Mitesh Desai
Emily Jackson
Finance Director
(805) 781-7125
[email protected]
X X X X X X
Similar
Engagements
with Other
Governmental
Entities
City of Atwater Technical Proposal
17 City Client Since Hours Engagement Partner Principal Contact Annual Comprehensive Financial Report GFOA Award RDA/Successor Agency Single Audit TDA Water Fund Sewer Fund SCO Report Housing Authority Enterprise Funds Pension Trust Fund Chino 2023 621 Ahmed
Badawi
Kim Sao
Director of Finance/City Treasurer
(909) 334-3354
[email protected]
X X X X X X
Lafayette 2020 586 Ahmed
Badawi
Tim Przybyla
Finance Manager
(925) 299-3213
[email protected]
X X X X X
Lathrop 2023 585 Ahmed
Badawi
Cari James
Finance Director
(209) 941-7320
[email protected]
X X X X X X X
Sausalito 2023 559 Ahmed
Badawi
Angeline Loeffler
Finance Director
(415) 289-4150
[email protected]
X X X
Pacifica 2024 559 Ahmed
Badawi
Lucy Xie
Deputy Finance Director
(650) 738-7392
[email protected]
X X X X X
Dinuba 2023 556 Ahmed
Badawi
Karina Solis
Administrative Services Director
(559) 591-5900
[email protected]
X X X X X X X X
Millbrae 2015 550 Mitesh
Desai
Mike Sung
Finance Director
(650) 259-2433
[email protected]
X X X X X X X
** Dublin 2018 546 Mitesh
Desai
Jay Baksa
Finance Director
(925) 833-6648
[email protected]
X X X X X
Azusa 2017 540 Mitesh
Desai
Talika Johnson
Administrative Services Director
(626) 812-5202
[email protected]
X X X X X X X
Foster City 2023 540 Ahmed
Badawi
Waqas Hassan
Assistant Finance Director
(650) 286-3204
[email protected]
X X X X X X X
Jurupa Valley 2023 498 Ahmed
Badawi
Susan Paragas
Finance Director
(951) 332-6464
[email protected]
X X
Glendora 2022 487 Ahmed
Badawi
Kyle Johnson
Finance Director
(626) 914-8245
[email protected]
X X X X X X X X
San Bruno 2022 486 Ahmed
Badawi
Nick Pegueros
Chief Financial Officer
(650) 616-7054
[email protected]
X X X X X X X X
City of Atwater Technical Proposal
18 City Client Since Hours Engagement Partner Principal Contact Annual Comprehensive Financial Report GFOA Award RDA/Successor Agency Single Audit TDA Water Fund Sewer Fund SCO Report Housing Authority Enterprise Funds Pension Trust Fund Healdsburg 2023 452 Ahmed
Badawi
Katie Edgar
Finance Director
(707) 431-3184
[email protected]
X X X X X X
* Yuba City 2017 450 Mitesh
Desai
Diona Pope
Finance Director
(530) 822-4615
[email protected]
X X X X X X X X
Larkspur 2019 437 Mitesh
Desai
Emilia Gabriele
Administrative Services Director
(415) 927-5016
[email protected]
X X X
Wasco 2021 428 Ahmed
Badawi
Rocio Mosqueda
Accounting Manager
(661) 758-7234
[email protected]
X X X X X X X
Piedmont 2024 400 Ahmed
Badawi
Kiran Bawa
Finance Director
(510) 420-3045
[email protected]
X X X
Pismo Beach 2022 389 Ahmed
Badawi
Vanessa Garris
Finance Manager
(805) 773-7085
[email protected]
X X X X X X
Atwater 2021 380 Ahmed
Badawi
Anna Nicholas
Finance Director
(209) 357-6310
anicholas@@atwater.org
X X X X X X
Orinda 2024 378 Ahmed
Badawi
Douglas Alessio
Assist. City Manager/Admin. Serv. Dir.
(925) 253-4220
[email protected]
X X X X X
Lemon Grove 2022 377 Ahmed
Badawi
Stacey Tang
Finance Director
(619) 825-3803
[email protected]
X X X X
Scotts Valley 2019 311 Mitesh
Desai
Stephanie Hill
Administrative Services Director
(831) 440-5614
[email protected]
X X X X X
Waterford 2018 311 Mitesh
Desai
Tina Envia
Finance Manager
(209) 874-2328 Ext: 104
[email protected]
X X X X
Solvang 2019 308 Mitesh
Desai
Wendy Berry
Administrative Services Director
(805) 688-5575 x 205
[email protected]
X X X X X X X
Guadalupe 2017 303 Mitesh
Desai
Janice Davis
Finance Director
(805) 356-3895
[email protected]
X X X X X
City of Atwater Technical Proposal
19 City Client Since Hours Engagement Partner Principal Contact Annual Comprehensive Financial Report GFOA Award RDA/Successor Agency Single Audit TDA Water Fund Sewer Fund SCO Report Housing Authority Enterprise Funds Pension Trust Fund Crescent City 2014 227 Ahmed
Badaw i
Linda Leaver
Finance Director
(707) 464-7483 x224
[email protected]
X X X X X X
City of Atwater Technical Proposal
20 The table below lists all special district engagements (in order of audit hours):
Special District Client Since Hours Engagement Partner Principal Contact Annual Comprehensive Financial Report GFOA Award Single Audit Enterprise Funds San Gabriel Valley Council
of Governments 2021 618 Ahmed Badawi
Rey Alimoren
Director of Finance
(626) 962-9292
[email protected]
No N/A X X
Sacramento Employment
and Training Agency 2023 540 Ahmed Badawi
Mario Maslac
Fiscal Chief
(916) 263-4020
[email protected]
No N/A X
Sacramento Metropolitan
Fire District 2023 519 Ahmed Badawi
Ronald Empedrad
Controller
(916) 859-4510
[email protected]
Yes Yes X
County of Contra Costa
Community Services
Bureau Child Development
Program
2013 505 Mitesh
Desai
Alexandra Heinitz
Department Fiscal Officer
(925) 608-4948
[email protected]
No N/A
El Dorado Irrigation District 2024 403 Ahmed
Badawi
Penny Buchman
Finance Director
(530) 642-4139
[email protected]
Yes Yes X X
Union Sanitary District 2023 362 Ahmed
Badawi
Mark Carlson, CPA
CFO/Business Services Manager
(510) 477-7510
[email protected]
Yes Yes X
Florin Resource
Conservation District/
Elk Grove Water District
2015 350 Ahmed
Badawi
Patrick Lee
Finance Manager / Treasurer
(916) 685-3556
[email protected]
Yes Yes X
Hayward Area Recreation
and Park District 2017 350 Mitesh Desai
Anne Maze
Administrative Services Director
(510) 881-6707
[email protected]
No N/A X
San Ramon Valley Fire
Protection District 2021 285 Ahmed Badawi
Davina Hatfield
Chief Financial Officer
(925) 838-6668
[email protected]
Yes Yes X
Alameda County Waste
Management Authority
(StopWaste)
2018 212 Mitesh
Desai
Jennifer Luong
Finance Services Manager
(510) 891-6500
[email protected]
Yes Yes
Monterey Bay Unified Air
Pollution Control District 2016 200 Mitesh Desai
Rosa Rosales
Administrative Services Manager
(831) 718-8019
[email protected]
No N/A
Ross Valley Fire
Department 2021 190 Ahmed Badawi
Jeff Zuba
Finance & Admin. Services Director
(262) 989-2208
[email protected]
No N/A
Southern Marin Fire
Protection District 2020 160 Ahmed Badawi
Ken Campo
Interim Finance Manager
(925) 570-4447
[email protected]
No N/A
Central County Fire
Department 2012 150 Mitesh Desai
Jan Cooke
Finance Director
(650) 375-7408
[email protected]
Yes Yes
City of Atwater Technical Proposal
21 Special District Client Since Hours Engagement Partner Principal Contact Annual Comprehensive Financial Report GFOA Award Single Audit Enterprise Funds Central Fire Protection
District of
Santa Cruz County
2018 150 Mitesh
Desai
Nancy Dannhauser
Finance Director
(831) 479-6842
[email protected]
No N/A
Marin Wildfire Prevention
Authority 2021 106 Ahmed Badawi
Ken Campo
Interim Finance Manager (SMFPD)
(925) 570-4447
[email protected]
No N/A
City of Atwater Technical Proposal
22 The City desires an audit of the financial records for the City and an expression of an opinion in accordance with generally accepted accounting principles on the fairness of presentation of financial statements for the fiscal years ending June 30, 2026 through 2028, with the option of extending the contract for each of the two (2) subsequent fiscal years.
The Firm will:
Express an opinion on the fair presentation of its basic financial statements which includes but is not limited to the financial statements of governmental activities, the business-type activities, each major fund and all aggregate remaining fund information in conformity with generally accepted accounting principles in the United States of America. Express an "in-relation-to" opinion on the fair presentation of its combining and individual non-major and fiduciary fund financial statements and schedules in conformity with generally accepted accounting principles. The Firm will provide an “in-relation-to” report on the supporting schedules contained in the Annual Financial Report based on the auditing procedures applied during the audit of the basic financial statements and schedules.
Provide an “in-relation-to” report on the schedule of expenditures of federal awards based on the auditing procedures applied during the audit of the financial statements. Perform the audit in accordance with generally accepted auditing standards accepted in the United States of America, applicable to the financial audit contained in the Government Auditing Standards issued by the Comptroller General of the United States and the provisions of the Uniform Guidance, Audits of States, Local Governments and Non-Profit Organizations.
Perform limited procedures on supplementary information required by the Government Accounting Standards Board.
Issue the following reports, following the completion of the audit of the fiscal year’s financial statements:
Independent Auditor’s Report on Financial Statements and Schedule of Expenditure of Federal Awards
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 on Compliance with Requirements Applicable to Each Major Program and Internal Control over Compliance in Accordance with the Uniform Guidance (if required)
Schedule of Findings and Questioned Costs (if required) Auditor’s Communication with Those Charged with Governance Annual Financial Report following the requirements and guidelines of the GFOA award program
Gann Limit Agreed-upon Procedures
State Controller’s Report
Street Report
Schedule of Debt Service Coverage
Provide special assistance to the City as needed.
Retain all working papers and reports at the audit firm’s expense for a minimum of 7 years.
In addition, make working papers available to the City and/or any government agency as appropriate.
Should any conditions be discovered requiring corrective action, the Firm will provide a detailed description of the findings and recommended actions as to their resolution.
Understanding of
Services to be
Provided
City of Atwater Technical Proposal
23 The Firm will submit a report to the City’s Council and management detailing auditor’s responsibility under generally accepted auditing standards, significant accounting policies, management judgments and accounting statements, significant audit adjustments, other information in documents containing audited financial statements, disagreements with management, management consultations with other accountants, major issues discussed with management prior to retention, difficulties encountered during the audit, and any significant deficiencies or material weaknesses found during the audit. Non-material instances of noncompliance will be reported in a separate management letter, if appropriate, along with any other observations or recommendations determined to be informative to City Management.
The Firm will be available to provide advice and counsel regarding significant matters during the year.
The Firm’s Partner and Staff welcome the opportunity to make presentations to the City Council and will be ready to respond to questions from the Council and citizens of the City.
Objectives of Our Services
The basic objective of our audit of the City is to conduct an examination of the financial statements in accordance with generally accepted auditing standards and to express our opinion on the fairness of presentation of such financial statements in conformity with generally accepted accounting principles.
Additionally, we believe that another real value of our audit lies in meeting other objectives at no additional cost. The following are other objectives of our services that have important benefits to the City:
To offer substantive observations and recommendations relating to accounting and operating control policies and procedures.
To identify opportunities for operating efficiencies and isolate candidate activities for cost reduction opportunities.
To perform a professional audit in an efficient and effective way to minimize disruption to the office operations.
To offer ongoing advisory services to assist in the running of the operation and implementation of improved operating procedures.
The engagement will be conducted within the framework of the Firm's quality control program which includes the use of audit programs, careful planning, use of computerized audit software and internal control evaluation and documentation software, and objective review procedures.
On-site staff will use Firm supplied portable computers and printers.
Audit Approach
The specific audit approach has been designed to efficiently and effectively address the audit requirements of the City, to perform the audit of the City’s financial records in a timely manner with minimal disruptions to office operations, and to meet the City’s timeline.
The audit will be conducted in accordance with:
1) Generally accepted auditing standards established by the AICPA. 2) The standards contained in Government Auditing Standards issued by the GAO. 3) Provisions of the Single Audit Act and the Uniform Guidance. 4) Requirements issued by the California State Controller’s office. 5) Other requirements as required.
Specific Audit
Approach
City of Atwater Technical Proposal
24 We will conduct the necessary audit steps to perform:
Planning of the engagement
Evaluation of the existing internal control environment to determine degree of risk of material misstatement
Determination of degree of compliance with laws, regulations, grant provisions, and City approved policies
Assessment of potential fraudulent issues
Validation of account balances
Verification of reasonableness of management estimates Technical Approach
We use an industry specific audit approach tailored to governmental entities. Our governmental audit approach addresses the special risks and circumstances of local governments. As a result, the audit is conducted efficiently and effectively with minimal disruption to your staff.
The core of our governmental technical audit approach can be summarized as follows:
1. Planning, Understanding and Communication:
Based on our previous audit experience, using the budget, organizational charts, manuals and other financial information systems and our knowledge of how governments work, we will obtain an insight to the specific concerns and sensitivities of the City. Our understanding is updated continuously through our year-round contact and communication efforts. We will agree on common audit objectives and expectations with management before audit work begins and, throughout the audit, will meet regularly with management to discuss audit issues and to gather feedback.
2. In-Depth Review of Systems and Controls:
We have developed diagnostic reviews which enable us to evaluate your systems and controls, and to provide management with constructive feedback. Combined with our knowledge of the City and understanding and experience with the City’s accounting software, our control review will form the basis of our audit risk assessment. We will utilize the COSO approach in our evaluation of the City’s internal processes to identify potential control deficiencies. In future years, we will update our understanding through similar procedures.
3. Risk-Based Customized Testing Program:
Our audit approach is tailored to governmental applications. We will use audit programs specifically designed to address the operational environment of governmental entities. Our approach will identify potential control risks and the opportunities for risk of material misstatements and fraud. We will evaluate the various risk assessments and identify the potential risks relating to the:
Balance Sheets / Statement of Net Position
Statement of Revenues and Expenditures / Statement of Activities Presentation
Disclosure
Our audit procedures will then be developed to address these risk areas.
4. Expanded Interim Fieldwork:
Timeliness and audit efficiency is enhanced by performing extensive interim work. Partners, managers and senior staff work with City staff to identify and resolve potential audit issues early. Accordingly, the amount of audit work to perform at year end is minimized. Because our audit staff is familiar with the operations before year-end fieldwork begins, disruption of accounting staff is minimized.
City of Atwater Technical Proposal
25 5. Smooth Transition:
Our testing program focuses on audit risks identified by our understanding of the City’s operations. We will work with the accounting staff to identify the most effective ways to address our objectives. Communication between the members of the audit engagement team and City staff will be fluid and continuous.
6. Sample Size and Sampling Techniques:
Our audit approach will include sampling activities. Population size and the level of assurance to be derived from a particular test will dictate the sample size. We use sampling in our audit approach to compliment skilled judgment and knowledge of the particular situation. Our sample size will range normally from 25 to 60 items.
7. Automated Systems:
We will evaluate controls over the IT functions to assess control risk. We intend to test controls for purposes of reliance. Our review procedures will evaluate controls over:
Security Management
Logical and Physical Access
Configuration Management
Segregation of Duties
Contingency Planning
In addition, we will review controls over:
Input, processing, output, master data
Application interface
Data management system interface
Our information Technology Specialists will evaluate the IT operating control environment.
8. Analytical Procedures:
We use analytical procedures in several aspects of our audit. Extensive knowledge and industry background are required for effective analytics, and our staff possesses the appropriate experience and knowledge for the City to benefit from these procedures.
9. Approach to be Taken in Determining Laws and Regulations Subject to Audit Test Work:
We continuously refer to specific regulations, compliance supplements, state guidelines and contracts currently in force. We perform the procedures required related to laws and regulations, using inquiries, observations and sampling techniques. Some of the laws and regulations that we believe may be applicable to the City are the requirements of the California Public Utilities Commission, Single Audit Act and other applicable laws and regulations, including the California Government Code, provisions of applicable Grant guidelines, California Constitution Gann Limit requirements, requirements of local measures, Child Care Program compliance requirements, etc.
10. Report Format:
We will meet with City Management to review report formats. Any report format changes will be made in conjunction with approval from City Management.
11. Work Plans:
The detailed work plans will be designed to efficiently and effectively address the audit requirements of the City in accordance with generally accepted auditing standards, to perform the audit of the City’s financial records in a timely manner with minimal disruptions to office operations, and to meet the City’s timeline.
City of Atwater Technical Proposal
26 12. Adjusting Journal Entries:
We will discuss and explain proposed audit adjusting entries with the City’s designated Finance Department personnel prior to recording. Audit adjusting entries will be provided in a format showing the lowest level of posting detail needed for data entry on the City’s general ledger system.
13. Listing of Schedules and Tables (anticipated to be prepared by the City):
Based on preliminary inquiries made with management and City staff and review of documents, we will tailor a list of schedules, tables, and other reconciliations required for the audit. We will take into account as much as possible reconciliations already prepared by the City for day to day operations and reporting, as well as any reports that are system generated to limit the need for additional City staff hours.
The following is a listing of some of the significant reconciliations and schedules that we would normally expect the City to provide to us in assisting us in conducting our fieldwork. Trial Balance
Annual Financial Report Account
Rollup Schedules
Budget-to-Actual Reports
Bank Reconciliations
Listing of Manually Prepared Journal
Entries
Summary of Investments held by the
City
Capital Asset Schedules
Long-Term Debt Schedules
Debt Amortization Schedules and
Calculations of Deferred Amounts
Calculations of any Debt Covenants
Amounts or Percentages
Schedule of Leases
Schedule of Expenditures of Federal
Awards
Analysis of Deferred Outflows of
Resources and Deferred Inflows of
Resources
Reconciliation of Receivables to
Subsidiary Ledgers
Calculations for Estimate of Allowance
for Uncollectible Accounts
Loans Receivable Schedules
Reconciliation of Significant Revenue
Accounts
Utility Billing Registers and Fee
Schedules
Compensated Absences Schedules
and Copies of Related Policies
Claims Payable Schedules
Pension and OPEB Rollforward and
Supporting Schedules
GASB 54 Fund Balance Rollforward
Schedule
Interfund Transaction Schedules
City of Atwater Technical Proposal
27 The Firm maintains a variety of specialized software packages during the audit that enable us to perform an efficient, thorough, and timely audit and keeping time demands on City staff to a minimum.
Trial Balance Management and Financial Statement Preparation Axcess Engagement allows us to import and manage multiple years of trial balance data including budgetary information, create multiple account groupings, generate reports, post journal entries proposed during the audit (including GASB 34 conversion entries), and link information directly to the financial statements. This gives us the ability to:
Generate immediate trend and other comparative analysis of trial balance and budget data prior to the start of the audit. This allows us to identify potential issues and make inquiries early in the audit
Link the financial statements and footnotes prior to the start of the audit allowing us to have majority of the financial statements (including budgetary comparison schedules and other supplementary information) prepared at the time the trial balance is uploaded Audit adjustments or City adjustments provided during the audit are automatically reflected in the financial statements
Audit Request Management and Document Exchange
Teamwork Project Management (“Teamwork”) is a secure, cloud-based collaboration platform that our Firm now uses to manage the “Prepared by Client (PBC) List” that streamlines the process of requesting, receiving, and keeping track of documents. Teamwork helps to facilitate the engagement through seamless collaboration between the Firm and our clients. By utilizing Teamwork, the City can do all of the following in one secure virtual environment:
Attach files of any type to document requests
Easily track the status of document requests
Access templates and documents from us that require completion Have multiple City staff get involved and assist in the audit process Participate in a dialog for questions and notes
We have found that the use of the PBC List in Teamwork has helped our clients be always informed as to the status of their audit, and not be surprised with new requests or follow up on outstanding requests previously provided.
Audit Reporting Phase Management
Teamwork is also used by our Firm to manage the reporting phase of the audit, including timeline, key milestones, draft reviews, and final deliverables. With Teamwork, the entire reporting process and related communications are organized within one centralized project space. Using Teamwork, the City can:
View the reporting timeline and track upcoming due dates and milestones Easily see which items are pending, under review, or completed. Access and review draft versions of reports in a single location Receive notifications when new drafts or updated versions are uploaded Participate in proof and review workflows for report approvals prior to final issuance.
We have found that managing the reporting phase of the audit using Teamwork has helped our clients always be informed as to the status of their reports and deliverables.
Use of
Technology
in the Audit
City of Atwater Technical Proposal
28 Computer Aided Audit Tools (CAATs)
The Firm’s data analytics software enables our Engagement Team to perform more than 150 Computer Aided Audit Tools (or “CAATs”). CCH Teammate Analytics gives us the ability to perform advanced data analysis and increase efficiency. By utilizing this software, we can:
Immediately visualize and analyze 100% of account populations with graphs, charts and statistics to identify anomalies
Make fewer sample selections that are targeted to problematic areas Quickly analyze transactional data for:
o Duplicate records
o Missing transactions
o Transaction sequence
o Unusual items
Compare excel worksheets for changes or differences
Generate immediate testing samples
Perform regression analysis
Filter and extract data from City reports
Audit Planning, Risk Assessment, and Audit Programs
Our firm utilizes CCH Knowledge Coach, which is an expert system that adapts and customizes our audit approach specifically based on the City’s structure, operating environment, specific transactions, and identified risks or matters to be addressed in the audit. The software is frequently updated for new industry trends and audit requirements. Included in the software is a continuous diagnosis of audit forms that identifies missing information, procedures, or any conflicts that need to be addressed prior to issuance of the audit report. We have found that this audit tool greatly benefits our audit clients in the following ways:
Removal of standardized audit steps and procedures that do not add value to the audit Targeted audit procedures focusing on risks and accounts specific to the City’s operations
Audit is always performed in accordance with audit standards especially the risk assessment standards
Maximizing audit efficiency having less City staff time dedicated to gathering information or responding to inquiries by focusing on material issues Automatic self-diagnostics ensure no audit steps are missed, guaranteeing a quality audit
Research Tools
We maintain multiple research software packages that are always kept up to date to ensure compliance with accounting and auditing standards and are also a resources for us to provide guidance to our clients. In addition to accounting and audit literature, we have access to interactive disclosure checklists that include sample footnote disclosures and financial statements.
City of Atwater Technical Proposal
29 2026
Period Audit Tasks
July - Planning and Administration
The entrance conference shall be held with City staff. The purpose of this meeting will be to discuss prior audits and the interim work to be performed. This meeting will also be used to establish overall liaison for the audits and to make arrangements for workspace and other needs
Review and evaluate the City's accounting and financial reporting.
Prepare an overall memo of recommendations, potential issues, and suggestions for improvements
Prepare overall memo to the City confirming audit procedures, timing, and assistance
Prepare detailed audit work plan and audit programs, audit budget and staffing schedule, and list of schedules to be prepared by the City staff
August - Internal Control Evaluation
Meeting with City Manager and Department Heads of other departments with large operating budgets or which have significant federal grant expenditures
Attending City Council meetings
Meeting with off-site locations
Meeting with key Finance Department personnel
Obtain and document understanding of key internal control systems through walk-throughs, interviews of staff, and review of supporting documentation
o General ledger system
o Budgeting system
o Revenue, utility billing, accounts receivable, and cash collections
o Purchasing, expenditures, accounts payable, and cash
disbursements
o Payroll
o Federal Financial Assistance
o Other systems
Identify control risks
Evaluate IT control environment
Perform testing of the internal control system and evaluate the effectiveness of the City’s systems. Select large dollar and random samples of transactions in key operating systems. Sample size to meet required level for determined degree of risk. Review supporting documentation of selected transactions, evaluate adequacy of support and approvals, and conclude on degree of adherence to accuracy and compliance with City policies Conduct fraud assessment procedures
Assess degree of risk for material misstatement
Provide to the City’s management a memo concerning
management letter points and identify issues, if any
Audit
Schedule
City of Atwater Technical Proposal
30 2026
Period Audit Tasks
August - Other Tasks
Review minutes of City Council meetings and other key committees Perform preliminary substantive procedures, which would include tests of:
o Vendor and contractor payments
o Payroll expense
o Utility billing
o Pension and OPEB testing
o Capital asset acquisitions
o Journal entries
o Retrospective review of accounting estimates
Financial statement database management and other setup, in addition to drafting of all necessary report templates
Preliminary Single Audit and other compliance testing Coordinate with City staff and prepare of all appropriate confirmation requests including:
o Bank accounts
o Investment pool accounts
o Accounts receivable
o Federal grants
o Revenue from governmental agencies
o Bond and other debts
o Pension plan
o Attorney letters
o Others, as required
Update the PBC List with any additional requests that will be needed for the City's audit
Provide the City with audit plan and list of year-end audit schedules Hold progress conference with City Management
Hold exit conference with City Management
November - Final Fieldwork
Entrance conference with City Management
Follow-up on all outstanding confirmations
Verify and validate account balances by reviewing supporting documentation including invoices, vouchers, council resolutions, minutes, and other documents, as required
Perform analytical review of revenue and expenditures. Determine reason for material differences between budget and actual Perform a search for unrecorded liabilities by reviewing disbursements subsequent to June 30, testing terms of contractual obligations, and interviewing City staff
Perform review of subsequent events by discussions with City Management and update all minutes of City Council and key committees
City of Atwater Technical Proposal
31 2026
Period Audit Tasks
- Single Audit Compliance (if required)
Entrance conference with City Management
Obtain Federal Financial Assistance Schedule
Determine grants to be considered as major programs including clusters
Perform audit tests of major grant programs and compliance with Federal Law and Regulations
Review grant documents, select sufficient number of transactions to test for compliance of Federal Requirements
Coordinate Single Audit efforts with the Financial Audit efforts Communicate findings to City Management
Other Compliance
November
- December
- Audit Reports
Complete drafts of City’s Annual Financial Report
Prepare draft of Single Audit Reports concerning internal control structure, compliance with laws and regulations, and administering of federal financial assistance programs
Prepare other reports as required
Provide revised final drafts of all required reports to the City for approval
January
2027
- Final City Audit Reports, Financial Statements, Single Audit Reports, and other reports delivered.
- Audit Presentation to City Council
- State Controller’s Reports delivered and submitted
February
2027
- Single Audit Report package submitted to Federal Audit Clearinghouse (if required)
Note: the schedule above for the 2025-26 audit year will be dependent on readiness of the City and can be adjusted as necessary based on mutual agreement.
City of Atwater Technical Proposal
32 Identification of Anticipated Potential Audit Problems We do not anticipate that there will be any audit problems at the City. However, the following are some areas that we will carefully investigate and monitor during our audit procedures:
Financial Reporting:
Review and evaluate that the City’s Annual Financial Report is in compliance with current reporting and disclosures requirements issued by the GASB and GFOA. Review the Annual Financial Report for financial reporting conformance awards issued by CSMFO and GFOA.
Review and evaluate degree of compliance with the various GASBs in effect. Review degree of compliance with infrastructure obligations and regulatory provisions. Internal Control Structure:
Review and evaluate the City’s internal control functions and ascertain compliance with proper internal control philosophies.
Review computer system processes and controls and evaluate adequacy of the control environment.
Several new GASB pronouncements will become effective over the time period of this proposal.
As such, specific attention will be provided to determine the proper implementation of these new pronouncements. A list of known new pronouncements with implementation dates that fall within this proposal period are as follows:
2026
Statement 103 – Financial Reporting Model Improvements Statement 104 – Disclosure of Certain Capital Assets
2027
Statement 105 – Subsequent Events
Discussion of
Relevant
Accounting
Issues
City of Atwater Technical Proposal
33 Schedule of Professional Fees
(Optional Services)
Note: The above is an all-inclusive maximum price, including services, out-of-pocket expenses, meals, lodging, transportation, printing, and other costs.
Service 2025-26 2026-27 2027-28 2028-29 2029-30
City Audit / Financial Statements $ 31,837 $ 32,792 $ 33,776 $ 34,789 $ 35,833 Internal Control Review – Memo/Letter* - - - - - Gann Limit Agreed-upon Procedures 762 785 809 833 858 SCO City Financial Transactions Report 1,421 1,464 1,508 1,553 1,600 SCO Annual Street Report 1,421 1,464 1,508 1,553 1,600
Schedule of Debt Service Coverage -
Wastewater Series 2017A & 2018A 762 785 809 833 858
Total 36,203 37,290 38,410 39,561 40,749
(Additional – 2yr
Opt. to Extend )
Single Audit – If Threshold has been
exceeded. 2,070 2,132 2,196 2,262 2,330
Schedule of Debt Service Coverage – SA to
Atwater RDA Series 2017A (if needed) 762 785 809 833 858 Total including Optional Services 39,035 $ $ 40,207 $ 41,415 $ 42,656 $ 43,937 * Included in cost for the Financial Statements audit at no additional cost.
Comprehensive
Cost Bid
City of Atwater Technical Proposal
34 Manner of Payment:
Each Engagement Team member maintains detailed time sheets describing work performed, date of work, and amount of time spent on each task for the Engagement. The Firm will bill the City after completion of each phase of the audit and bill the City up to a maximum of 90%. The remaining 10% of the proposal amount will not be due until all final reports are delivered and accepted by the City. The City can anticipate three billings as follows:
Work Performed
% of Proposal
Amount
For interim work 45%
For year-end work 45%
At presentation and acceptance of final reports 10%
Total 100%
Rates for Additional Professional Services:
Any services outside the scope of our engagement will be promptly identified before the services are rendered. Upon mutual agreement, the out-of-scope services will be separately billed at our standard hourly rates. While it can be difficult to simply state hourly rates, as often times the needs of the client and the specific tasks directly impact the billing rates for our services, we want to provide the following information regarding our published billing rates:
Position Hourly Rate
Partner $ 350
EQR 350
Senior 200
Staff 150
I.T. 250
Admin. 125
Our Standard Hourly Rates are adjusted annually by 3% for Cost of Living and Inflation Adjustments.
City of Atwater Technical Proposal
35 A client relationship with the City will be of great value to our Firm and we welcome the opportunity to develop a long-term relationship with the City. We are committed to:
Rendering the highest standard of service
Developing a long-term working relationship dedicated to meeting the needs of the City Assisting the City in operational issues
Producing a quality end-product
We have the technical qualifications and experience to provide the level of service desired and expected by the City and stand ready to provide our knowledge and experience for the benefit of your organization.
We would like to express our appreciation to the City and to its Staff for allowing us the opportunity to submit a proposal to perform professional auditing services. We are available, at your convenience, to discuss any aspects of our proposal.
Thank you for allowing us to present our Firm to you.
* * * * * * * * * * * * * * * * *
Conclusion
City of Atwater Technical Proposal
36 References
1) City of Berkeley
Scope of Work: Annual Comprehensive Financial Report, Single Audit, SAS 114, Gann Limit, Measure B/BB/F (Alameda County), TDA Audit, RDA Successor Agency Engagement Partner: Ahmed Badawi (2008 – 2019), Mitesh Desai (2020 - Present) Address: 2180 Milvia Street, Berkeley, CA 94704
Principal Contact:
Mr. Henry Oyekanmi
Finance Director
(510) 981-7332
[email protected]
2) City of Folsom
Scope of Work: Annual Comprehensive Financial Report, Single Audit, SAS 114, Gann Limit, Folsom Successor Agency Report, Public Financing Authority Report, Folsom Ranch Financing Authority Report
Engagement Partner: Ahmed Badawi (2019 – 2024), Mitesh Desai (2025 – Present) Address: 50 Natoma Street, Folsom, California 95630
Principal Contact:
Ms. Stacey Tamagni
Finance Director
(916) 461-6712
[email protected]
3) City of San Luis Obispo
Scope of Work: Annual Comprehensive Financial Report, Single Audit, SAS 114, Gann Limit, Whale Rock Commission
Engagement Partner: Ahmed Badawi (2019 – 2024), Mitesh Desai (2025 – Present) Address: 990 Palm Street, San Luis Obispo, CA 93401
Principal Contact:
Ms. Emily Jackson
Finance Director
(805) 781-7125
[email protected]
4) City of Foster City
Scope of Work: Annual Comprehensive Financial Report, Single Audit, SAS 114, Gann Limit, Measure A, Measure W
Engagement Partner: Ahmed Badawi (2023 – Present)
Address: 610 Foster City Blvd., Foster City, CA 94404 Principal Contact:
Ms. Waqas Hassan
Assistant Finance Director
(650) 286-3204
[email protected]
5) City of Petaluma
Scope of Work: Annual Comprehensive Financial Report, Single Audit, SAS 114, Gann Limit, TDA, State Controller’s Report
Engagement Partner: Ahmed Badawi (2019 – 2024), Mitesh Desai (2025) Address: 11 English Street, Petaluma, CA 94952
Principal Contact:
Ms. Corey Garberolio
Assistant Finance Director
(707) 778-4357
[email protected]
Appendix
CITY COUNCIL
AGENDA REPORT
MEETING
DATE:
May 11, 2026
TO: Mayor and City Council
FROM: Justin Vinson, Public Works Director
PREPARED
BY:
Justin Vinson, Public Works Director
SUBJECT: Approving an Amended and Restated Lease Agreement with Merced County Radio Control Club (Public Works Director Vinson)
RECOMMENDED COUNCIL ACTION
Adoption of Resolution No. 3613-26 approving an amended and restated Lease Agreement between Merced County Radio Control Club and City of Atwater, in a form approved by the City Attorney, for real property located at 6205 Bert Crane Road; and authorizing the City Manager to execute Amended and Restated Lease Agreement on behalf of the City.
I. BACKGROUND/ANALYSIS:
The Merced Radio Control Club has been utilizing the Bert Crane Site (Waste Water Treatment Plant) for club activities since January 22, 1979. Club activities include operation of radio-controlled model aircraft utilizing a model airplane runway, taxiways, and a pit area.
An aerial photo of the site and flight pattern is included. ("EXHIBIT A").
This is a renewal of the current lease agreement that provides a unique activity for citizens of the Atwater community and surrounding areas. This is the fifth renewal of the lease. Staff is proposing a 3-year-lease option. Merced Radio Control Club agrees to pay the City a total sum of $1,500, to be paid $500 in advance on the first day of each year for the term of the lease ("EXHIBIT B").
II. FISCAL IMPACTS:
The lease agreement will provide revenue in the amount of $500 per year for the City in the General Fund, Rents and Leases revenue account number 0001-0000-6010.
III. LEGAL REVIEW:
This item has been reviewed by the City Attorney's Office.
CITY COUNCIL
Mike Nelson, Mayor
Danny Ambriz Brian Raymond
John Cale Kalisa Rochester
Agenda Report - Approving an Amended and Restated Lease Agreement with Merced County Radio Control Club (Public Works Director Vinson) Page 2
IV. EXISTING POLICY:
N/A
V. ALTERNATIVES:
N/A
VI. INTERDEPARTMENTAL COORDINATION:
This item has been coordinated with the necessary 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 considered an exempt activity under provisions of the California Environment Quality Act (CEQA) under Section 15301 "existing facilities" therefor not subject to further analysis. This item is not a "project" under the California Environment Quality Act (CEQA) as this activity does not cause either a direct physical change in the environment, or a reasonable foreseeable indirect physical change in the environment, pursuant to Public Resource Code Section 21065.
IX. STEPS FOLLOWING APPROVAL:
Following City Council's approval, the City Clerk's office will route the agreement for signatures.
Submitted by:
Justin Vinson, Public Works Director
Approved by:
Chris Hoem, City Manager
Attachments:
1. XXXX-26 Merced County Radio Control Club
2. MCRCC Flight Pattern
3. Updated Revised Commercial Lease - Merced Radio Control Club-c1
Agenda Report - Approving an Amended and Restated Lease Agreement with Merced County Radio Control Club (Public Works Director Vinson) Page 3
CITY COUNCIL
OF THE
CITY OF ATWATER
RESOLUTION NO. XXXX-26
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ATWATER APPROVING AN AMENDED AND RESTATED
LEASE AGREEMENT WITH MERCED COUNTY RADIO
CONTROL CLUB
WHEREAS, the Merced County Radio Control Club has utilized a portion of the Bert Crane Wastewater Treatment Plant site for club activities, including the operation of radiocontrolled model aircraft, since January 22, 1979; and WHEREAS, the site includes a model airplane runway, taxiways, and a pit area used for such activities; and
WHEREAS, this lease represents the fifth renewal of the agreement and continues to provide a unique recreational opportunity for residents of the Atwater community and surrounding areas; and
WHEREAS, the proposed lease term is for three (3) years, with the Merced County Radio Control Club agreeing to pay the City a total of $1,500, payable in annual installments of $500 in advance on the first day of each year; and
WHEREAS, an aerial photo depicting the site and flight pattern is attached as Exhibit “A,” and the lease agreement is attached as Exhibit “B.”
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Atwater hereby:
Section 1. Approves the Lease Agreement between the City of Atwater and the Merced County Radio Control Club for use of a portion of the Bert Crane Wastewater Treatment Plant site for a term of three (3) years; and
Section 2. Authorizes the City Manager to execute the Lease Agreement, in a form approved by the City Attorney.
Resolution No. XXXX-26 Page 2
The foregoing resolution is hereby adopted this 11th day of May 2026.
AYES:
NOES:
ABSENT:
APPROVED:
________________________________
MICHAEL G. NELSON, MAYOR
ATTEST:
_______________________________
KORY J. BILLINGS, CITY CLERK
3/27/23, 3:43 PM Google Maps
https://www.google.com/maps/@37.2760055,-120.6276849,418m/data=!3m1!1e3 1/1 Imagery ©2023 CNES / Airbus, Maxar Technologies, USDA/FPAC/GEO, Map data ©2023 100 ft
83744.00103\41075549.1
1 AMENDED AND RESTATED LEASE AGREEMENT
THIS AMENDED AND RESTATED LEASE AGREEMENT (the "Lease") is made and entered into by and between the CITY OF ATWATER, a municipal corporation ("Landlord") and the MERCED COUNTY RADIO CONTROL CLUB, an unincorporated association ("Tenant"), under the following terms and conditions:
1. Description of the Leased Premises. Landlord hereby leases to Tenant and Tenant hereby leases from Landlord certain real property in the County of Merced, referred to herein as the "Premises" and shown on Exhibit A. The Premises is currently improved with a model airplane runway, taxiways and a pit area, constructed by Tenant pursuant to a prior lease entered into on April 23, 2007 (“Prior Lease”)
2. Term, Occupancy, and Renewal.
a. Term. The term of this Lease shall be for three (3) years; said term shall commence on May 12, 2026 (the "Commencement Date"), and end on May 11, 2029 (“Expiration Date”).
The City Manager, or designee, is authorized to extend the term of this Lease for up to two (2) additional one-year periods upon written notice to Lessee provided prior to the Expiration Date or any then-current extension term expiration date. If both extension options are exercised, the Lease term shall expire on May 11, 2031, unless earlier terminated in accordance with this Lease. b. Occupancy. Tenant has been in occupancy of the premises under the Prior Lease and subsequent at will tenancy, which Prior Lease and tenancy are hereby terminated by the execution of this Lease.
c. Early Termination. Notwithstanding anything herein to the contrary, Landlord shall have the right upon sixty (60) days’ prior written notice to terminate this Lease. d. No Renewal/Holdover. Tenant shall not hold over after the expiration or earlier termination of the term hereof without the express prior written consent of Landlord. Acceptance of Rent is not Landlord's consent to holdover. Without Landlord's express consent Tenant shall become a tenant at sufferance only at a rental rate equal to 150% of the Rent in effect upon the date of such expiration. Acceptance by Landlord of Rent after such expiration or earlier termination shall not constitute a holdover hereunder or result in a renewal. The foregoing provisions of this Section 4 are in addition to and do not affect Landlord's right of re-entry or any rights of Landlord hereunder or as otherwise provided by law. If Tenant fails to surrender the Premises upon the expiration of this Lease, Tenant shall indemnify, protect, defend and hold Landlord harmless from all loss or liability, including without limitation, any claim made by any succeeding tenant founded on or resulting from such failure to surrender. Such indemnity shall survive the expiration of this Lease.
3. Rent. The rent during the term of this Lease shall be Five Hundred Dollars ($500.00) per year (“Rent”). Tenant shall, commencing on the Commencement Date and continuing thereafter on each anniversary of the Commencement Date during the term of this Lease, pay to Landlord in advance, such annual Rent, without setoff, deduction or demand.
83744.00103\41075549.1
2 a. Late Charge. Tenant acknowledges that late payment by Tenant to Landlord of Rent will cause Landlord to incur costs not contemplated by this Lease. If any installment of Rent due from Tenant is not received by Landlord within five (5) days after it becomes due, Tenant shall pay to Landlord an additional sum of the greater of $100 or 6% of the overdue Rent as a late charge.
b. Interest on Unpaid Rent. Rent or other charges under this Lease not paid within five (5) days of the date due shall, in addition to any late charges under Section 4.a, above, bear interest at the lesser of the maximum legal rate or 10% per annum from the date due until paid. c. Additional Rent. All sums due to Landlord hereunder shall constitute Rent.
4. Place of Payment of Rent. Rent and all other sums which shall become due under this Lease, including but not limited to late charges and additional Rent, shall be payable by hand delivery or mail at the office of the Landlord located at 1350 Broadway Ave, Atwater, CA 95301, or at such other place as Landlord may designate from time to time in writing. Mailed payments must be received (not postmarked) by Landlord by the date due.
5. Condition of, and Improvements to, Premises.
a. Improvements. Under this Lease, Landlord shall have no obligation or responsibility, actual or implied, to install, construct, accommodate, or make any improvements to the Premises prior to, or as a condition of, Tenant's occupation of the Premises. b. As-Is Condition. Tenant warrants and agrees that Tenant has been in possession of the Premises under the Prior Lease and is familiar with the Premises and its current condition Premises. Tenant agrees to take possession of the Premises in an AS-IS condition (which exists on the date this Lease is signed) and Tenant further agrees Landlord shall have no responsibility for any repairs or improvements to the Premises, prior to, or as a condition of, Tenant's occupation of the Premises. Landlord makes no representations regarding the condition, status, compliance with laws or suitability for a particular purpose for Tenant's use. c. Condition Upon Surrender. Upon termination of this Lease, Tenant shall surrender the Premises to Landlord in as good condition as when received, ordinary wear and tear and damage by fire, earthquake, or act of God excepted, and including any repairs or improvements made by Tenant. If Tenant fails to maintain the Premises in good order and repair, after thirty (30) days' prior written notice, Landlord may, at its option, make such repairs, and Tenant shall pay the reasonable cost thereof as additional Rent hereunder within ten (10) days after receipt of a written statement therefor. In the event the giving of thirty (30) days' prior notice may result in additional damage to the Premises, Landlord may make such repairs, at Tenant's expense, without thirty days' prior written notice.
6. Use. The Premises shall be used only for purposes of operating radio-controlled model aircraft and radio-controlled cars (“Approved Use”). Tenant shall not use any portion of the Premises for purposes other than those specified without first obtaining the written consent of Landlord. Tenant shall not do, bring, or keep anything in, on, or about the Premises which will in any way increase the premium rate or cause the cancellation of any fire or other insurance upon the Premises or any of its contents. Without limiting any of the foregoing prohibitions, Tenant
83744.00103\41075549.1
3 shall be prohibited from operating any model aircraft over or near any solar panels located on or about the Premises. Without limiting Tenant’s obligations under Section 13, below, Tenant shall indemnify and hold landlord harmless from and against any from and against all claims, actual damages (including but not limited to special and consequential damages), punitive damages, injuries, costs, response costs, losses, demands, debts, liens, liabilities, causes of action, suits, legal or administrative proceedings, interest, fines, charges, penalties and expenses arising from or relating to Tenant’s violation of the provisions of this Section 6.
7. Compliance with Laws/Hazardous Materials.
a. Tenant, at Tenant's expense, shall comply with and cause all of Tenant's agents to comply with all applicable laws, ordinances, rules and regulations of governmental authorities applicable to the Premises or the use or occupancy thereof, including, without limitation, the law commonly known as the Americans With Disabilities Act and California Code of Regulations Title 8, Sections 3281 through 3299 (collectively, "Laws"). b. Tenant shall not cause or permit any Hazardous Materials, as defined below, to be brought upon, kept, used, discharged, deposited or leaked in or about the Premises by Tenant or any of Tenant's agents or by anyone in the Premises (other than Landlord or its agents, employees or contractors),and shall indemnify Landlord against same. c. CASp Provision: Inspection by Certified Access Specialist. Landlord discloses that the Premises have not undergone inspection by a Certified Access Specialist as referenced in California Civil Code Section 1938 subsection (e) which provides: "A Certified Access Specialist (CASp) can inspect the subject premises and determine whether the subject premises comply with all of the applicable construction-related accessibility standards under state law. Although state law does not require a CASp inspection of the subject premises, the commercial property owner or lessor may not prohibit the lessee or tenant from obtaining a CASp inspection of the subject premises for the occupancy or potential occupancy of the lessee or tenant, if requested by the lessee or tenant. The parties shall mutually agree on the arrangements for the time and manner of the CASp inspection, the payment of the fee for the CASp inspection, and the cost of making any repairs necessary to correct violations of construction-related accessibility standards within the premises." Pursuant to the foregoing Section 1938(e), Tenant acknowledges and agrees that, if Tenant wishes to have the Premises inspected by a CASp: (i) Tenant must notify Landlord on or before the date when Tenant executes this Lease pursuant to the election below; (ii) the inspection will be at Tenant's sole cost and expense; (iii) any repairs or modifications necessary to correct any violation of construction-related accessibility standards that is noted in the CASp report shall be Tenant’s responsibility; and (iv) Tenant must provide a copy of the CASp report to Landlord on completion. By initialing below, Tenant represents that:
Tenant wishes to have a CASp inspection of the Premises Initials: ______________ Tenant hereby waives its right to have a CASp inspection of the Premises Initials: ___________
8. Waste; Nuisance; Quiet Enjoyment. Tenant shall not suffer or commit any waste or nuisance on the Premises. Tenant shall not use or allow the Premises to be used for any improper, immoral, or objectionable purposes, to be determined Landlord's sole and absolute judgment.
83744.00103\41075549.1
4 9. Utilities. Tenant shall contract directly with all utilities/service providers required in connection with the Approved Use and shall pay for such services directly. Landlord shall not be responsible for any interruptions or disturbance of service regardless of whether Tenant is paying directly for such services or if such services are being contracted for by Landlord, nor shall there be any abatement of Rent resulting from any cessation or interruption of utility service or other service contemplated by this section. Tenant shall deposit all trash only in designated areas.
Tenant hereby waives the provisions of California Civil Code Section 1932(1) or any other applicable existing or future law, ordinance or governmental regulation permitting the termination of this Lease due to the interruption or failure of any services to be provided under this Lease.
10. Alterations and Liens. Tenant shall not make or cause to be made any alterations, additions, or improvements to or of the Premises or any part thereof without the prior written consent of Landlord.
11. Assignment and Subletting. Tenant shall not assign or encumber this Lease or any interest therein or sublet the Premises or any portion thereof either voluntarily or by operation of law without the prior written consent of Landlord, which consent shall not be unreasonably withheld.
12. Entry by Landlord. Landlord and its agents shall have the right to enter the Premises at reasonable times to inspect and examine the same and to make such repairs to the Premises as the Landlord shall deem advisable, and to show the Premises to prospective tenants, buyers or lenders.
13. Indemnification.
a. Waiver of Claims. To the extent permitted by law, Tenant waives all claims against Landlord for damage to person or property arising for any reason. Tenant assumes all such risks for Tenant and any employees, licensees, invitees, agents, or contractors. b. General Indemnity. Tenant agrees, as an independent unsecured obligation, separate from any of its promises or covenants in this Lease, to indemnify, defend (with counsel selected by Landlord at Tenant's expense), protect and hold harmless Landlord, its employees, agents, officers, wardens, officiants, legal counsel, assigns, any successor or successors to Landlord's interest in the Premises and any future owners of the Premises to whom this Lease is assigned (hereinafter collectively referred to as the "Indemnitees") from and against all claims, actual damages (including but not limited to special and consequential damages), punitive damages, injuries, costs, response costs, losses, demands, debts, liens, liabilities, causes of action, suits, legal or administrative proceedings, interest, fines, charges, penalties and expenses arising out of any damage to any person or property occurring in, on, or about the Premises, except for any acts of gross negligence or willful misconduct by Landlord. Tenant's obligation under this paragraph to indemnify and hold the Indemnitees harmless shall be limited to the sum that exceeds the amount of insurance proceeds, if any, received by the party being indemnified. Landlord shall not be liable to Tenant for any damage by or resulting from any act or negligence of any other tenant of property adjoining the Premises or by the owner or occupant of any adjoining or contiguous property.
83744.00103\41075549.1
5 14. Insurance.
a. Liability Insurance. Tenant shall carry, during the term hereof, public liability and property damage insurance with a single combined liability limit of not less than $1 million per occurrence, $2 million in aggregate, property damage limits of not less than $1 million insuring against all liability of Tenant and its authorized representatives arising out of and in connection with Tenant's use and occupancy of the Premises, and statutory worker's compensation Insurance for any employees. Landlord shall be named as an additional insured on each such policy. Tenant shall provide proof of such insurance in the form of a certificate of insurance prior to taking occupancy of the Premises.
b. Waiver of Subrogation. The parties release each other, and their respective authorized representatives, from any claims that are caused by or result from risks which are insured against under any insurance policies carried by the parties and in force at the time of any such damage and to the full extent of any proceeds paid under said policies.
15. Destruction of Premises.
a. Destruction Due to Risk Covered by Insurance. If, during the term of this Lease and any renewal term, the Premises and other improvements in which the Premises are located are totally or partially destroyed from a risk covered by insurance carried by either Tenant or Landlord, rendering the Premises totally or partially inaccessible or unusable, Landlord shall restore the Premises, and other improvements located thereon, to substantially the same condition as they were immediately before destruction if they can be repaired within 270 days from date of destruction. Landlord can elect to terminate this Lease by giving notice to Tenant within fifteen (15) days after determining that the restoration cost will exceed the insurance proceeds. b. Destruction Due to Risk Not Covered by Insurance. If, during the term of this Lease and any renewal term, the Premises or the other improvements located thereon are totally or partially destroyed by a risk not covered by the insurance, rendering the Premises totally or partially inaccessible or unusable, Landlord can elect to terminate this Lease by giving notice to Tenant within fifteen (15) days after determining the restoration cost and replacement value. c. Abatement or Reduction of Rent. In case of destruction, there shall be an abatement or reduction of Rent between the date of destruction and the date of substantial completion of restoration based on the extent to which the destruction interferes with Tenant's use of the Premises.
d. Waiver of Civil Code Sections. Tenant waives the provisions of California Civil Code Section 1932(2) and California Civil Code Section 1933(4) with respect to any destruction of the Premises.
16. Default and Landlord's Remedies.
a. Default. The occurrence of any of the following shall constitute a default by Tenant:
83744.00103\41075549.1
6 (1) Tenant shall fail to pay when due any Rent or any other monetary sum payable under this Lease.
(2) Tenant shall fail to observe, keep or perform any of the other terms, covenants, agreements or conditions contained in this Lease. (3) Tenant shall become bankrupt or insolvent or make a transfer in fraud of creditors, or make an assignment for the benefit of creditors, or take or have taken against Tenant any proceedings of any kind under any provision of the Federal Bankruptcy Act or under any other insolvency, bankruptcy or reorganization act and, in the event any such proceedings are involuntary, Tenant is not discharged from the same within thirty (30) days thereafter. (4) A receiver is appointed for a substantial part of the assets of Tenant, and such receivership is not released within thirty (30) days. (5) The abandonment of the Premises by Tenant, or the vacation (hereby defined to be ten (10) or more consecutive days of continual absence from the Premises) of the Premises by Tenant.
(6) This Lease or any estate of Tenant hereunder shall be levied upon by any attachment or execution and such levy is not released within thirty (30) days. b. Landlord's Remedies. If any default by Tenant shall occur, and following notice of default as required by this Lease (for the period applicable to the default under the applicable provision of this Lease), Landlord shall have the following remedies in addition to all other rights and remedies provided by law or equity, to which Landlord may resort cumulatively or in the alternative.
(1) Landlord shall have the immediate option to terminate this Lease and all rights of Tenant hereunder by giving written notice of such intention to terminate. In the event that Landlord shall so elect to terminate this Lease, then Landlord may recover from Tenant:
(a) The worth at the time of award of any unpaid Rent which had been earned at the time of such termination; plus
(b) The worth at the time of award of the amount by which the unpaid Rent which would have been earned after termination until the time of award exceeds the amount of such rental loss Tenant proves could have been reasonably avoided; plus (c) The worth at the time of award of the amount by which the unpaid Rent for the balance of the term after the time of award exceeds the amount of such rental loss that Tenant proves could be reasonably avoided; plus
(d) Any other amount necessary to compensate Landlord for all the detriment proximately caused by Tenant's failure to perform its obligations under this Lease or which in the ordinary course of things would be likely to result therefrom; and
83744.00103\41075549.1
7 (e) At Landlord's election, such other amounts in addition to or in lieu of the foregoing as may be permitted from time to time by applicable law.
As used in Subparagraphs (a) and (b) above of this section, the "worth at the time of award" is computed by allowing interest at the maximum rate an individual is permitted by law to charge. As used in subparagraph (c) above, the "worth at the time of award" is computed by discounting such amount at the discount rate of the Federal Reserve Bank of San Francisco at the time of award plus one percent (1%).
(2) In the event of the vacation or abandonment of the Premises by Tenant, or in the event that Landlord shall elect to reenter as provided herein or shall take possession of the Premises pursuant to legal proceeding or pursuant to any notice provided by law, then Landlord shall have the remedy specified by Civil Code Section 1951.4, in which Landlord may from time to time recover all rental as it becomes due or relet the Premises or any part thereof for the account of Tenant on such term or terms and at such rental or rentals and upon such other terms and conditions as Landlord in its sole discretion may deem advisable, with the right to make alterations and repairs to the Premises.
(3) No reentry or taking possession of the Premises by Landlord pursuant to this section shall be construed as an election to terminate this Lease unless a written notice of such intention be given to Tenant or unless the termination thereof be decreed by a court of competent jurisdiction.
17. Estoppel Certificate. Tenant shall execute and deliver to Landlord within ten (10) days of request a commercially reasonable estoppel statement. Landlord and Tenant intend that any estoppel statement delivered pursuant to this Section may be relied upon by any mortgagee, beneficiary, purchaser or prospective purchaser of the property or any interest therein and failure to execute and return such estoppel shall be a material breach of the Lease.
18. Attorneys' Fees. If either party commences an action against the other party arising out of or in connection with this Lease, the prevailing party shall be entitled to have and recover from the losing party reasonable attorney's fees and costs of suit.
19. Notices. Any notice required or permitted to be given hereunder must be given in writing.
20. Waiver; Accord and Satisfaction. No delay or omission in the exercise of any right or remedy of Landlord on any default by Tenant shall impair such right or be construed as a waiver.
The receipt and acceptance by Landlord of delinquent Rent shall not constitute a waiver of any other default; it shall constitute only a waiver of timely payment for the particular Rent payment involved. Time is of the essence of this Lease as to the performance of all terms, covenants, and conditions stated herein.
21. Successors and Assigns. Except as otherwise provided herein, all of the terms and conditions hereof shall be binding upon and inure to the benefit of the parties hereto and their respective successors and assigns. In the event of any transfer, assignment or other conveyance or transfers of any such title or tenant, Landlord herein named (and in case of any subsequent transfers or conveyances, the then grantor) shall be automatically freed and relieved from and after the date of such transfer. Landlord may transfer its interest in the Premises without the consent of Tenant
83744.00103\41075549.1
8 and such transfer or subsequent transfer shall not be deemed a violation on Landlord's part of any of the terms and conditions of this Lease.
22. Entire Agreement. This Lease contains the entire agreement of the parties and supersedes all prior negotiations, drafts, and other understandings which the parties may have concerning the subject matter hereof. This Lease may not be modified except by written instrument duly executed by the parties hereto or their successors in interest. This Lease shall be governed by and construed pursuant to the laws of the State of California.
23. Revenue & Taxation Code Section 107.6. Possessory Interest Tax. Tenant recognizes and understands that this Lease may create a possessory interest subject to property taxes and that, in the event that a possessory interest is created, Tenant shall be responsible for payment of any taxes levied against such possessory interest.
IN WITNESS WHEREOF, Landlord and Tenant have executed this Lease on the day and year set forth below.
LANDLORD:
CITY OF ATWATER, a municipal corporation
Dated: By:
Name:
Its:
TENANT:
MERCED COUNTY RADIO CONTROL
CLUB, an unincorporated association
Dated: By:
Name:
Its:
83744.00103\41075549.1
1 EXHIBIT A
DESCRIPTION AND DEPICTION OF PREMISES
CITY COUNCIL
AGENDA REPORT
MEETING
DATE:
May 11, 2026
TO: Mayor and City Council
FROM: Jana Sousa, Human Resources Director
PREPARED
BY:
Jana Sousa, Human Resources Director
SUBJECT: Reporting on City of Atwater Vacancies and Recruitment Efforts in Relation to Assembly Bill ("AB") 2561 (Human Resources Director Sousa)
RECOMMENDED COUNCIL ACTION
Receive staff report in compliance with Government Code § 3502.3; open the public hearing, receive public comment, and close the public hearing.
I. BACKGROUND/ANALYSIS:
AB 2561 was enacted to address staffing vacancies in local government that impact service delivery and employee workload. The law, codified at Government Code § 3502.3 and effective January 1, 2025, requires public agencies to present the status of vacancies and recruitment and retention efforts at a public hearing before the governing body at least once per fiscal year prior to the adoption of the annual budget.
In compliance with Government Code § 3502.3, the City of Atwater is required to hold a public hearing before the City Council to present information regarding the status of vacancies and recruitment and retention efforts (§ 3502.3(a)(1)), and to identify any necessary changes to policies, procedures, and recruitment activities that may create obstacles in the hiring process (§ 3502.3(a)(3)). This presentation must occur once per fiscal year, prior to the City Council’s adoption of the annual budget (§ 3502.3(a)(2)).
The total number of budgeted full-time positions in the fiscal year 2025-26 budget is 105. The City’s workforce provides services in the following areas: Administrative and Support Services; Public Works and Infrastructure Services; Parks, Recreation, and Community Services; Planning, Zoning and Development Services; and Public Safety Services.
Employee vacancies arise from a range of factors including retirements, internal promotions, resignations, and terminations. As of May 1, 2026, the City has a total of 6 vacancies out of 105 budgeted full-time positions, which is an overall vacancy rate of
5.7%.
CITY COUNCIL
Mike Nelson, Mayor
Danny Ambriz Brian Raymond
John Cale Kalisa Rochester
Agenda Report - Reporting on City of Atwater Vacancies and Recruitment Efforts in Relation to Assembly Bill ("AB") 2561 (Human Resources Director Sousa) Page 2
The City regularly evaluates its policies, procedures, and recruitment practices to identify any potential obstacles in the City’s hiring process. Recruitment efforts include targeted job announcements across various platforms, including social media and jobspecific job boards. Retention efforts include training and development of existing staff, succession planning, and an ongoing City-wide benefits study to ensure employee benefits are competitive with surrounding agencies. Despite these efforts, the City’s primary recruitment challenges include competition with neighboring agencies, a limited pool of qualified applicants for specialized positions, and the legal requirements involved in the public sector hiring process.
II. FISCAL IMPACTS:
There is no direct fiscal impact associated with conducting the required public hearing other than the use of existing staff time and resources.
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:
The Human Resources Director has worked closely with the City Manager’s Office to present this item to the City Council for action.
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) because it does not result in a direct or reasonably foreseeable indirect physical change in the environment, pursuant to Public Resources Code § 21065.
IX. STEPS FOLLOWING APPROVAL:
Staff will continue to monitor vacancy trends and ensure the City remains in compliance with its legal obligations.
Submitted by:
Agenda Report - Reporting on City of Atwater Vacancies and Recruitment Efforts in Relation to Assembly Bill ("AB") 2561 (Human Resources Director Sousa) Page 3
Jana Sousa, Human Resources Director
Approved by:
Chris Hoem, City Manager
Attachments:
CITY COUNCIL
AGENDA REPORT
MEETING
DATE:
May 11, 2026
TO: Mayor and City Council
FROM: Frank Splendorio, City Attorney
PREPARED
BY:
Frank Splendorio, City Attorney
SUBJECT: Adopting a Policy on Disruption of Telephonic or Internet Service During Meetings Required by SB 707 (City Attorney Splendorio)
RECOMMENDED COUNCIL ACTION
Motion to adopt Resolution No. 3614-26 approving a Policy on Disruption of Telephonic or Internet Service in accordance with SB 707.
I. BACKGROUND/ANALYSIS:
SB 707
The Ralph M. Brown Act (Government Code section 54950 et seq.) imposes open meeting requirements on local legislative bodies. In 2025, the Legislature adopted Senate Bill 707 (“SB 707”), which reorganizes, clarifies, and updates various Brown Act provisions, including those governing teleconferencing, remote public participation, and meeting procedures.
SB 707 applies to all legislative bodies, but certain special provisions apply only to “eligible legislative bodies,” as defined. The Atwater City Council (but not other boards, commissions, or committees of the City) qualifies as an “eligible legislative body” as defined in the Act.
Among other things, starting July 1, 2026, SB 707 requires Brown Act meetings for “eligible legislative bodies” (in this case, the City Council only) to follow specific requirements for providing remote access to public participants in Council meetings via two-way audiovisual platforms or two-way telephonic services; and expanded accessibility and translation for notices and websites. The City staff is in the process of implementing these requirements.
Requirement to Adopt a Policy for Service Disruptions for Remote Meeting Participants A key aspect of SB 707 is that eligible legislative bodies are required, on or before July 1, 2026, to adopt a policy governing disruption of telephonic and internet service for remote participants. Such a policy must be adopted by a separate majority vote (i.e. not on the consent calendar) of the eligible legislative body in an open session.
CITY COUNCIL
Mike Nelson, Mayor
Danny Ambriz Brian Raymond
John Cale Kalisa Rochester
Agenda Report - Adopting a Policy on Disruption of Telephonic or Internet Service During Meetings Required by SB 707 (City Attorney Splendorio) Page 2
SB 707 sets specific requirements that must be contained within that policy. It must contain procedures for recessing and reconvening a meeting in the event of disruption.
It must also specify the efforts that the eligible legislative body shall make to attempt to restore the service for persons participating remotely in the meeting.
These requirements include recessing the open session and making a good faith attempt to restore the service if a disruption of telephonic or internet services occurs that prevents the public from attending or observing the meeting. The policy must also prohibit the legislative body from reconvening the open session of the meeting until at least one hour following the disruption, or until telephonic or internet service is restored, whichever is earlier.
Additionally, if telephonic or internet service cannot be restored, the eligible legislative body may reconvene the open session provided it adopts a finding by rollcall vote that good faith efforts to restore the telephonic or internet service have been made in accordance with its SB 707 policy and the public interest in continuing the meeting outweighs the public interest in remote public access.
These requirements do not apply to certain specified types of meeting. The attached policy lists those exemptions and incorporates all of the required provisions noted here.
Disruptions Caused by Participants
The attached Policy on Disruption of Telephonic or Internet Services also includes a section with guidance to the City Council and Staff in the event of an intentional disruption to a meeting caused by a remote public participant or group of participants.
While the City can respond when remote participants actually disrupt a public meeting, the First Amendment and Brown Act rights of public participants must also be respected, even if that speech is offensive. Therefore, it is beneficial for local legislative bodies to have written guidance about how and when to respond. Written guidance can empower the Presiding Officer (Mayor, in most cases), Council members, and staff to address such disruptions in an effective and lawful manner.
The policy also defines an actual disruption in accordance with relevant laws, so that the Presiding Officer and Staff can distinguish between protected First Amendment speech and a disruption.
II. FISCAL IMPACTS:
There is no direct fiscal impact associated with adopting this policy. This item has been reviewed by the Finance Director.
III. LEGAL REVIEW:
This item was prepared by the City Attorney.
IV. EXISTING POLICY:
This item is consistent with goal number three (3) of the City's Strategic Plan: to promote transparency through communication.
Agenda Report - Adopting a Policy on Disruption of Telephonic or Internet Service During Meetings Required by SB 707 (City Attorney Splendorio) Page 3
V. ALTERNATIVES:
N/A
VI. INTERDEPARTMENTAL COORDINATION:
This item was reviewed by all necessary departments.
VII. PUBLIC PARTICIPATION:
The public will have an opportunity to speak prior to City Council direction.
VIII. ENVIRONMENTAL REVIEW:
This item is not a project and therefore is exempt from CEQA.
IX. STEPS FOLLOWING APPROVAL:
Implement the policy according to the direction of the City Council on July 1, 2026.
Submitted by: /s/ Frank Splendorio
Frank Splendorio, City Attorney
Approved by:
Chris Hoem, City Manager
Attachments:
1. XXXX-26 SB 707 Policy
2. DRAFT Atwater SB 707 Policy re Teleconference & Disruption of Meetings BBK
3.23.26-c1 (2)
CITY COUNCIL
OF THE
CITY OF ATWATER
RESOLUTION NO. XXXX-26
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF ATWATER ADOPTING A POLICY ON
DISRUPTION OF TELEPHONIC OR INTERNET
SERVICE IN ACCORDANICE WITH SB 707
WHEREAS, the Ralph M. Brown Act (Government Code section 54950 et seq.) requires that meetings of legislative bodies be conducted openly and transparently; and WHEREAS, Senate Bill 707 (“SB 707”) amends the Brown Act to establish additional requirements for remote participation in public meetings, including requirements applicable to eligible legislative bodies; and
WHEREAS, the City Council of the City of Atwater qualifies as an “eligible legislative body” under SB 707; and
WHEREAS, SB 707 requires eligible legislative bodies, on or before July 1, 2026, to adopt a policy governing disruptions of telephonic or internet service that may prevent remote public participation in meetings; and
WHEREAS, the policy must include procedures for recessing and reconvening meetings, making good faith efforts to restore service, and establishing findings required to continue a meeting when service cannot be restored; and
WHEREAS, the City Council finds that adoption of such a policy promotes transparency, accessibility, and continuity of public meetings.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Atwater as follows:
Section 1. The City Council hereby adopts the Policy on Disruption of Telephonic or Internet Service During Meetings, attached hereto as “Exhibit A” and incorporated herein by this reference.
Section 2. The City Council finds that the adopted policy complies with the requirements of SB 707 and the Brown Act.
Resolution No. XXXX-26 Page 2
Section 3. The City Clerk or their designee is directed to maintain the policy and ensure it is implemented in accordance with applicable law.
Section 4. This Resolution shall take effect immediately upon adoption.
The foregoing resolution is hereby adopted this 11th day of May 2026.
AYES:
NOES:
ABSENT:
APPROVED:
________________________________
MICHAEL G. NELSON, MAYOR
ATTEST:
_______________________________
KORY J. BILLINGS, CITY CLERK
Policy on Disruption of Telephonic or Internet Service During Meetings
1. Background
Senate Bill 707 (2025) amended the Brown Act to require eligible legislative bodies to adopt, on or before July 1, 2026, a policy addressing how the agency will respond to disruptions in telephonic or internet service that prevent members of the public from participating remotely.
2. Purpose
This policy establishes procedures for responding to a disruption in either the two-way telephonic or two-way audiovisual platform (or both) that provide remote public access to meetings of the City Council of the City of Atwater, as required by the Brown Act (Government Code section 54953.4). The policy ensures transparency, public participation, and the continuation of meetings during technological disruptions.
3. Definitions
“Service Disruption” means any failure, outage, or other interruption to the City’s remote access services that prevents members of the public from participating in a City Council meeting through the remote access service.
“Remote access services” means the two-way telephonic service and/or two-way audiovisual platform used to provide real-time remote public attendance and observation of meetings.
“Two-way audiovisual platform” means an online platform that provides participants with the ability to participate in a meeting via both an interactive video conference and a twoway telephonic service. “Two-way telephonic service” means a telephone service that does not require internet access and allows participants to dial a telephone number to listen and verbally participate.
4. Applicability
This policy applies to all open and public meetings of the City Council at which remote public participation is required under the Brown Act. Consistent with the Brown Act, this policy shall not apply to the following meetings:
a. Meetings held to attend a judicial or administrative proceeding to which the City of Atwater is a party.
b. Meetings held to inspect real or personal property provided that the topic of the meeting is limited to items directly related to the real or personal property. c. Meetings held to meet with elected or appointed officials of the United States or the State of California, solely to discuss a legislative or regulatory issue affecting the City of Atwater and over which the federal or state officials have jurisdiction. d. Meetings held to meet in or nearby a facility owned by the City of Atwater, provided that the topic of the meeting is limited to items directly related to the facility.
e. Meetings held in an emergency situation pursuant to Government Code section 54956.5.
5. Remote Public Access Generally
When remote public access is required under the Brown Act, the City Council shall provide members of the public with an opportunity to attend and participate in the meeting using a two-way audiovisual platform or a two-way telephonic service, provided that adequate telephonic or internet service is operational at the meeting location.
If adequate telephonic or audiovisual service is not operational at the meeting location, the City Council shall not be required to provide remote access. If adequate telephonic or audiovisual service is operational for only a portion of the meeting, the City Council shall provide remote access during that portion of the meeting.
If a two-way audiovisual platform is used, the City Council shall:
a. Publicly post and provide a call-in option as well; and b. Activate any automatic captioning function that is available in the audiovisual platform.
If a two-way audiovisual platform is not provided, the City Council shall provide a twoway telephonic service.
Members of the public participating remotely shall be provided the same opportunity to provide public comment as members of the public attending in person, including the same time allotment.
6. Response to Service Disruption
If the Presiding Officer or City Clerk becomes aware of a service disruption:
a. The Presiding Officer, or City Clerk shall immediately announce the service disruption to the public.
b. The Presiding Officer shall call for a recess of the open session and may convene the legislative body in an authorized closed session, consistent with the Brown Act (including closed session notice and public comment requirements if not already satisfied). The recess shall last for one hour or until service is restored, whichever is earlier.
c. During the recess, City staff shall make a good faith effort to diagnose and restore the disrupted service.
7. Reconvening the Open Session
After the expiration of the hour, if service has not been restored, the Presiding Officer or City Clerk shall report on the status of staff’s efforts to restore remote access services, and the City Council may reconvene to:
a. Adjourn the meeting;
b. Extend the recess to allow staff more time to make a good faith effort to restore remote access services; or
c. Continue the open session portion of the meeting by adopting, by roll call vote, the following or a substantially similar finding:
“The City has made good faith efforts to restore telephonic or internet service in accordance with its adopted policy, and the public interest in continuing the meeting outweighs the public interest in remote public access.” Upon adoption of the finding, the City Council may continue the open session portion of the meeting despite the fact that remote access services have not been restored.
8. Recordkeeping
The City Clerk or their designee shall enter a brief statement into the meeting minutes, including:
• The nature and time of the service disruption;
• The time the meeting was reconvened (if applicable);
• Any finding adopted pursuant to Section 7.
9. Response to Members of the Public Disrupting a Meeting If the Presiding Officer or City Clerk becomes aware of a member of the public who is attending the meeting through remote access services and is disrupting the meeting or otherwise preventing other members of the public from attending or observing the meeting remotely or in-person:
a. The Presiding Officer or City Clerk shall warn the person who is participating through remote access services that he or she is disrupting the meeting and his or her failure to cease that behavior may result in his or her removal. b. If the person to whom the Presiding Officer or City Clerk gave the above warning persists in disrupting the meeting, the Presiding Officer shall order staff to:
i. mute or otherwise limit the individual’s ability to disrupt the meeting (including by muting the individual and/or switching off the ability for remote participants to be visible on the platform, as necessary), while allowing the individual to continue to observe and attend the meeting; or ii. remove the individual from the meeting if paragraph (a) does not address the disrupting behavior or is not available using the remote access service. In that circumstance, the meeting may continue following the removal of the disruptive individual.
iii. If the disruptive individual cannot be muted, have video suspended, or be removed from the meeting, as necessary to stop the disruption, the Presiding Officer may adjourn or recess the meeting. The purpose of any recess called due to a disruptive individual is to allow IT staff time to remove the disruptive individual or re-establish the meeting on the same platform without the disruptive individual. Under the Brown Act, no City business may be transacted during such recess. If the meeting is adjourned, such adjournment shall comply with the Brown Act procedures. c. “Disrupting” means behavior that actually disrupts, disturbs, impedes, or renders infeasible the orderly conduct of the meeting and includes, but is not limited to, one of the following:
i. A failure to comply with reasonable and lawful regulations pursuant to Government Code section 54954.3 or any other law or any applicable City policy.
ii. Engaging in behavior that constitutes use of force or a true threat of force (which means a threat that has sufficient indicia of intent and seriousness, that a reasonable observer would perceive it to be an actual threat to use force by the person making the threat.)
10.Review and Updates
This policy may be amended by the City Council at a noticed public meeting in open session and may not be placed on the consent calendar.