Agenda packet, regular meeting, fourth session — Citrus Heights City Council Meetings, April 23, 2025 (part 1 of 2)

AGENDA
Wednesday, April 23, 2025

CITY OF CITRUS HEIGHTS CITY COUNCIL
6:00 PM REGULAR MEETING
City Hall Council Chambers
6360 Fountain Square Drive, Citrus Heights, CA
HOW TO PARTICIPATE:

The Mayor has the discretion to lengthen or shorted the allotted times. Alternatively, you may submit your comment by 4:00 p.m. on the meeting day by completion of an online Speaker Card at https://www.citrusheights.net/FormCenter/City - Council- Meetings - Speaker- Card - 30. Written public comments shall be limited to 250 words or less. Each comment will be read aloud by the City Clerk.

Any writings or documents provided to a majority of the City Council regarding any item on this agenda will be made available for public inspection during normal business hours at City Hall, located at 6360 Fountain Square Drive. Audio / Visual presentation material must be provided to the City Clerk's Office at least 48 hours prior to the meeting.

Email subscriptions of the agenda are available online by signing up with the City's Notify Me service.

If you need a disability- related modification or accommodation, to participate in this meeting, please contact the City Clerk ’s Office 916- 725- 2448, [email protected], or City Hall 6360 Fountain Square Drive at least 48 hours prior to the meeting. TDD: California Relay Service 7- 1 - 1.

April 23, 2025 City Council Agenda Packet
04-23-25 REGULAR COUNCIL AGENDA PACKET.PDF

CALL REGULAR MEETING TO ORDER
Documents:

April 23, 2025 City Council Agenda Packet
04-23-25 REGULAR COUNCIL AGENDA PACKET.PDF

CALL REGULAR MEETING TO ORDER

1. Flag Salute

2. Roll Call: Council Members: Middleton, Nelson, Schaefer, Lopez- Taff, Karpinski- Costa

3. Video Statement

APPROVAL OF AGENDA

PRESENTATIONS

4. Proclamation Of The City Of Citrus Heights Proclaiming April 20-26, 2025 As National Volunteer Week

5. Proclamation Of The City Of Citrus Heights Proclaiming May As National Building Safety Month

6. Proclamation Of The City Of Citrus Heights Proclaiming April As Fair Housing Month

PUBLIC COMMENT
Members of the public are entitled to address the City Council concerning any item within the City Council ’s subject matter jurisdiction. Pursuant to the Brown Act, the City Council is prohibited from discussing or acting on any item raised during “Public Comment” not appearing on the posted agenda.

COMMENTS BY COUNCIL MEMBERS AND REGIONAL BOARD UPDATES

CONSENT CALENDAR
It is recommended that all consent items be acted on simultaneously unless separate discussion and/or action are requested by a Council Member.

7. SUBJECT: Approval Of Sunrise MarketPlace Property-Based Improvement District 2024 Annual Report
STAFF REPORT: M. Huber
RECOMMENDATION: Adopt Resolution No. 2025- ____, A Resolution of the City Council of the City of Citrus Heights Approving the Sunrise MarketPlace 2024 Annual Report

8. SUBJECT: Annual Comprehensive Financial Report, Single Audit Report, And Audited Financial Statements And Compliance Report For Transportation Development Act Funds
STAFF REPORT: S. Talwar / A. Preciado
RECOMMENDATION: Staff recommends the City Council receive and file the following for Fiscal Year Ended June 30, 2024:
a. City of Citrus Heights Annual Comprehensive Financial Report, b. City of Citrus Heights Popular Annual Financial Report, c. Audit Communication Letter and the Independent Auditors ’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters,
d. Single Audit Report,
e. City of Citrus Heights Transportation Development Act (TDA) Funds Aditd Fiil Stttd CliRt
Documents:

9. SUBJECT: Second Reading - Ordinance Amending Citrus Heights Municipal Code Chapter 38 – Fire Prevention And Protection, Article III. – Fireworks, Sections 38-78 And 38-81
STAFF REPORT: A. Turcotte / M. Wells / R. Jones
RECOMMENDATION: Adopt Ordinance No. 2025- 001, amending Citrus Heights Municipal Code Chapter 38 – Fire Prevention and Protection, Article III. – Fireworks Sections 38- 78 and 38- 81

10. SUBJECT: Authorize City Manager To Execute A Purchase Agreement With Cadence Team For The Replacement Of City’s Network And Wireless Infrastructure STAFF REPORT: S. Talwar / R. Miller
RECOMMENDATION: Adopt Resolution No. 2025- ___, A Resolution of the City Council of the City of Citrus Heights, California Authorizing the City Manager to Execute a Purchase Agreement with Cadence Team for the Replacement of the City’s Network and Wireless Infrastructure

REGULAR CALENDAR

11. SUBJECT: Consideration Of Owner-Initiated Specific Plan Amendment For The Sunrise Tomorrow Specific Plan
STAFF REPORT: C. Kempenaar / M. Huber
RECOMMENDATION: Staff recommends the City Council review the proposed informal application and the analysis contained within the Staff Report and provide feedback and direction to staff and the applicant.

DEPARTMENT REPORTS

CITY MANAGER ITEMS

ITEMS REQUESTED BY COUNCIL MEMBERS / FUTURE AGENDA ITEMS

ADJOURNMENT
Printed on Recycled Paper
City Council meetings take place in
the City Hall Council Chambers.

Dr. Jayna Karpinski-Costa , Mayor
MariJane Lopez-Taff, Vice Mayor
Porsche Middleton, Council Member
Kelsey Nelson, Council Member
Tim Schaefer, Council Member

CITY OF CITRUS HEIGHTS

CITY COUNCIL
Regular Meeting of Wednesday, April 23, 2025
City Hall Council Chambers, 6360 Fountain Square Dr., Citrus Heights, CA Regular Meeting 6:00 p.m.

HOW TO PARTICIPATE:

The City of Citrus Heights welcomes your interest and involvement in the City’s legislative process. The Council may take up any agenda item at any time, regardless of the order listed. If you wish to address the Council during the meeting, please fill out a Speaker Identification Sheet and give it to the City Clerk. When you are called upon to speak, step forward to the podium and state your name for the record. Normally, speakers are limited to five minutes each with 30 minutes being allowed for all comments. Any public comments beyond the initial 30 minutes may be heard at the conclusion of the agenda. The Mayor has the discretion to lengthen or shorten the allotted times. Alternatively, you may submit your comment by 4:00 p.m. on the meeting day by completion of an online Speaker Card at https://www.citrusheights.net/FormCenter/City-Council-Meetings-Speaker-Card-30. Written public comments shall be limited to 250 words or less. Each comment will be read aloud by the City Clerk.

Any writings or documents provided to a majority of the City Council regarding any item on this agenda will be made available for public inspection during normal business hours at City Hall, located at 6360 Fountain Square Drive. Audio/Visual presentation material must be provided to the City Clerk’s Office at least 48 hours prior to the meeting. Email subscriptions of the agenda are available online by signing up with the City’s Notify Me service.

The City provides three ways to watch a City Council meeting.

IN PERSON ONLINE ON TELEVISION
If you need a disability-related modification or accommodation, to participate in this meeting, please contact the City Clerk’s Office 916-725-2448, [email protected], or City Hall 6360 Fountain Square Drive at least 48 hours prior to the meeting. TDD: California Relay Service 7-1-1.

April 18, 2025
_______________________
Amy Van, City Clerk
Watch the livestream and replay past
meetings on the City website.

Watch live and replays of meetings
on Sac Metro Cable, Channel 14.

Agenda Packet Page 1
Citrus Heights City Council Wednesday, April 23, 2025

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Printed on Recycled Paper
5:00 – 5:45 PM
Reception for Citrus Heights Volunteers – Citrus Heights City Hall

CALL REGULAR MEETING TO ORDER

1. Flag Salute

2. Roll Call: Council Members: Middleton, Nelson, Schaefer, Lopez-Taff, Karpinski-Costa

3. Video Statement

APPROVAL OF AGENDA

PRESENTATIONS

4. Proclamation of the City of Citrus Heights Proclaiming April 20-26, 2025 as National Volunteer Week

5. Proclamation of the City of Citrus Heights Proclaiming May as National Building Safety Month

6. Proclamation of the City of Citrus Heights Proclaiming April as Fair Housing Month

PUBLIC COMMENT
Members of the public are entitled to address the City Council concerning any item within the City Council’s subject matter jurisdiction. Pursuant to the Brown Act, the City Council is prohibited from discussing or acting on any item raised during “Public Comment” not appearing on the posted agenda.

COMMENTS BY COUNCIL MEMBERS AND REGIONAL BOARD UPDATES
CONSENT CALENDAR (Estimated Start Time 6:45 p.m.)
It is recommended that all consent items be acted on simultaneously unless separate discussion and/or action are requested by a Council Member.

7. SUBJECT: Approval of Sunrise MarketPlace Property-Based Improvement District 2024 Annual Report
STAFF REPORT: M. Huber
RECOMMENDATION: Adopt Resolution No. 2025-____, A Resolution of the City Council of the City of Citrus Heights Approving the Sunrise MarketPlace 2024 Annual Report

8. SUBJECT: Annual Comprehensive Financial Report, Single Audit Report, and Audited Financial Statements and Compliance Report for Transportation Development Act Funds STAFF REPORT: S. Talwar / A. Preciado
RECOMMENDATION: Staff recommends the City Council receive and file the following for Fiscal Year Ended June 30, 2024:

REGULAR CITY COUNCIL MEETING
6:00 PM
Agenda Packet Page 2
Citrus Heights City Council Wednesday, April 23, 2025

Page 3 of 3 ends

Printed on Recycled Paper
a. City of Citrus Heights Annual Comprehensive Financial Report, b. City of Citrus Heights Popular Annual Financial Report, c. Audit Communication Letter and the Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters, d. Single Audit Report,
e. City of Citrus Heights Transportation Development Act (TDA) Funds Audited Financial Statements and Compliance Report

9. SUBJECT: Second Reading - Ordinance Amending Citrus Heights Municipal Code Chapter 38 – Fire Prevention and Protection, Article III. – Fireworks, Sections 38-78 and 38-81 STAFF REPORT: A. Turcotte / M. Wells / R. Jones
RECOMMENDATION: Adopt Ordinance No. 2025-001, amending Citrus Heights Municipal Code Chapter 38 – Fire Prevention and Protection, Article III. – Fireworks Sections 38-78 and 38-81

10. SUBJECT: Authorize City Manager to Execute a Purchase Agreement with Cadence Team for the Replacement of City’s Network and Wireless Infrastructure STAFF REPORT: S. Talwar / R. Miller
RECOMMENDATION: Adopt Resolution No. 2025-___, A Resolution of the City Council of the City of Citrus Heights, California Authorizing the City Manager to Execute a Purchase Agreement with Cadence Team for the Replacement of the City’s Network and Wireless Infrastructure REGULAR CALENDAR (Estimated Start Time 6:50 p.m.)

11. SUBJECT: Consideration of Owner-initiated Specific Plan Amendment for the Sunrise Tomorrow Specific Plan
STAFF REPORT: C. Kempenaar / M. Huber
RECOMMENDATION: Staff recommends the City Council review the proposed informal application and the analysis contained within the Staff Report and provide feedback and direction to staff and the applicant.

DEPARTMENT REPORTS

CITY MANAGER ITEMS

ITEMS REQUESTED BY COUNCIL MEMBERS / FUTURE AGENDA ITEMS

ADJOURNMENT
Agenda Packet Page 3
Printed on Recycled Paper

CITY OF CITRUS HEIGHTS

CITY COUNCIL STAFF REPORT

MEMORANDUM
DATE: April 23, 2025
TO: Mayor and City Council Members
Ashley Feeney, City Manager
FROM: Meghan Huber, Economic Development &
Community Engagement Director
SUBJECT: Approval of Sunrise MarketPlace Property-Based Improvement District 2024 Annual Report
Summary and Recommendation
The Sunrise MarketPlace Property-Based Improvement District (PBID) is required by law to provide an annual report to the City Council. The PBID Board of Directors approved the 2024 Sunrise MarketPlace Annual Report on April 10, 2025 and are ready to present this report to the City Council.

Staff recommend the City Council adopt Resolution No. 2025-____ a Resolution of the City Council of the City of Citrus Heights approving the Sunrise MarketPlace 2024 Annual Report.

Fiscal Impact
There is no fiscal impact associated with this action.

Background and Analysis
The City Council approved the formation of the Sunrise MarketPlace PBID in 1999 and the most recent renewal in June 2024. Sunrise MarketPlace is an important partner of the City to achieve shared economic development goals.

The PBID is required to prepare an annual report and present it to the City Council for review and approval. The Sunrise MarketPlace Board of Directors approved the 2024 Annual Report at their board meeting on April 10, 2025. The meeting was noticed and held in accordance with the Brown Act.

Attachments
ITEM 7 Agenda Packet Page 4
Subject: Approval of Sunrise MarketPlace Property and Business Improvement District 2024 Annual Report Date: April 23, 2025

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1. Resolution 2025-___, a Resolution of the City Council of the City of Citrus Heights approving the Sunrise MarketPlace 2024 Annual Report
a. Sunrise MarketPlace 2024 Annual Report
ITEM 7 Agenda Packet Page 5
Printed on Recycled Paper
RESOLUTION NO. 2025- ___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CITRUS HEIGHTS, CALIFORNIA, APPROVING THE SUNRISE MARKETPLACE 2024 ANNUAL REPORT WHEREAS, The City Council approved the formation of the Sunrise MarketPlace PBID in 1999 and the most recent renewal in June 2024;
WHEREAS, the Sunrise MarketPlace Board of Directors approved the Sunrise MarketPlace 2024 Annual Report on April 10, 2025; and
WHEREAS, the Sunrise MarketPlace 2024 Annual Report is incorporated as part of this Resolution and is on file with the City Clerk.

NOW THEREFORE BE IT RESOLVED AND ORDERED The City Council of the City of Citrus Heights does approve the Sunrise MarketPlace 2024 Annual Report.

The City Clerk shall certify the passage and adoption of this Resolution and enter it into the book of original resolutions.

PASSED AND ADOPTED by the City Council of the City of Citrus Heights, California, this 23rd day of April, 2025 by the following vote, to wit:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:

Dr. Jayna Karpinski-Costa, Mayor
ATTEST:

Amy Van, City Clerk
Attachment
Exhibit A - Sunrise MarketPlace 2024 Annual Report
ITEM 7 Agenda Packet Page 6

SMP SUCCESSFULLY RENEWS
THE DISTRICT FOR 10 YEAR TERM

MESSAGE FROM THE CHAIR
Last year, in this space, I asked for your support in renewing the Sunrise MarketPlace Business Improvement District (SMP), and you came through! SMP was renewed for a 10-year term - our longest term yet. The lengthier term allows for more long-term planning. We remain committed to providing the highest level of clean and safe services, marketing and special events, advocacy, and economic development. Detailed information on the success of these programs can be found in this report.

We have heard from many of our property and business owners, as well as employees, that they are concerned about Sunrise Mall’s existing condition and future. The City of Citrus Heights has established a Specific Plan for the area that regulates uses on the property. It is up to the owners of the parcels at the mall to execute the Plan. Local Developer, Ethan Conrad, owns the former Sears parcel and has submitted a proposal to revise the Specific Plan to allow for quick-serve restaurants, an anchor tenant, Home Depot, and other uses. Since these uses are not permitted under the existing plan, Mr. Conrad’s proposed revisions will need to be approved by the City Council. We will keep you posted on any progress at the mall site. Please ensure you are signed up for our newsletter; we send out information to help you make decisions about your properties and businesses. Contact [email protected] to be added to the contact list.

BY TIFFANY CLEMENT
Chair - Sunrise MarketPlace board of directors
Property Manager - Merlone Geier Management / Sunrise Village 2024 ANNUAL REPORT
Citrus Heights City Council renewed SMP for a 10-year term on Thursday, June 13th 2024. The ballot count closely aligned with our projections, garnering $444,197 in YES votes and $21,926 in NO votes.

A total of 34 ballots were returned, comprising 28 YES ballots and 6 NO ballots. We are grateful for the support of our property owners and the City of Citrus Heights. Property and business owners affirmed that their priorities for the District are centered on maintaining a clean, safe, attractive, and entertaining environment. It is important that property and business owners in the District leverage their investment in SMP by utilizing the programs outlined in the Management District Plan. For questions, contact [email protected].

SHOP DINE DO PLAY
ITEM 7 Agenda Packet Page 7

CLEAN & SAFE PROGRAMS
WHY SECURITY?
Consumers visiting the District expect a clean and safe experience. Our mission is to create that environment with security patrols, porter service, placemaking and CPTED (crime prevention through environmental design) measures. Post-pandemic, shoplifting, vandalism and other nuisance crimes escalated in the District. To mitigate this behavior, SMP launched a security program in 2020. The program currently consists of daytime armed security seven days a week. SMP received a federal ARPA grant from Sacramento County to alleviate similar overnight issues.

Overnight patrols will operate from July 2024 through May 2025. SMP is collaborating with security organizations to provide alternative preventive measures such as camera trailers. Our partnership with the Citrus Heights Police Department has produced considerable benefits for the District. Through this collaboration, we develop both proactive and response strategies. CHPD was awarded a $2.7 million grant to install 98 Flock Cameras throughout the City, including locations in the District. These cameras will decrease retail theft crimes.

Jeff Schouten
Citrus Heights Police Officer
916.709.6418
Tuesday - Friday 10 AM - 8 PM

PROGRAMS & SERVICES

PRIVATE SECURITY
Nor-Cal armed security officers patrol the
District responding to calls and removing
camps and individuals (that do not have a
legitimate reason to be there) from private
property. Officers are authorized to issue 602
trespass notices to meet the City’s threshold
for applying the chronic nuisance offender
ordinance. This can result in arrests for those
who habitually loiter and trespass.

Officers are generally scheduled from
9 AM to 5 PM and can be reached at
the Dispatch number: 279-587-1020.

CALTAC Security conducted overnight
patrols aimed at mitigating graffiti and
illegal dumping, which predominantly
occur during nighttime hours. Officers also
mitigate unauthorized vehicles, trespassing,
homeless camps, building break-ins, and
other activities. The grant funding ends in May.

SMP’s security program provides
supplemental public safety service.

It is not meant to replace shopping center,
office building, or other on-site security.

NOR-CAL SECURITY RESULTS 2024 2023
> Assistance 511 55
Business Clearing, Foot Patrol, Medical
> Disturbance 190 248
Drugs, Alcohol, Arson
> Loitering / Trespassing 2,006 1,298
Camps & Panhandling, Street Sales
> Theft 243 392
Prevention, Recovery & Assistance
> Vandalism / Tags / Dumping 101 43
> Vehicle / RV Incidents 92 42
> Total Incidents in 2024 3,206 2,078
> Merchandise Recovered $65,760 $63,735
> Number of Transient Interations 3,001 1,798
> Number of Non-Transient Interactions 717 713
> Total Number of Interactions 3,718 2,511

CALTAC SECURITY RESULTS 2024
> Homeless removed from private property 1,112
> Parking Enforcement / Lewd Acts 225
> Dumpster Diving / Trash Dumped 96
> Vandalism / Disturbance / Fires 28
> Building Breaches & Police Calls for Service 27
> Drug Paraphernalia 13
ITEM 7 Agenda Packet Page 8

CLEAN & SAFE COMMITTEE
This meeting takes place the second Wednesday
of each month and is designed to bring together
law enforcement representatives, city officials and
executives, on-site security and loss prevention officers, SMP staff, and other key stakeholders to discuss issues related to SMP’s clean and safe efforts. The main goal
is to facilitate the exchange of information and foster connections among everyone involved in promoting
a clean and safe environment.

Contact [email protected] to participate
in the committee.

WHEN:

Every 2nd Wednesday of the month
WHERE:

Sunrise MarketPlace Office
8095 Greenback Lane, Suite D
Citrus Heights, CA 95610
City Wide Property Service Porter Incidents 2024 2023
SMP contracts with City Wide Property Services to provide porter service in the District. The Porter removes illegally dumped items, homeless camps, abandoned shopping carts, cleans graffiti, and picks up trash. An assigned porter patrols the District Monday through Friday, four hours per day. To request dumping, graffiti, or trash cleanup, phone or text Kathilynn Carpenter (916) 769-5615.

Bags of Trash Removed 848 556
Shopping Carts Removed 631 757
Graffiti Tags Cleared 437 134
Items Removed 218 147
Hazardous Items 101 28
needles/paint/chemicals
ITEM 7 Agenda Packet Page 9

SOCIAL MEDIA
SMP actively leverages its social media platforms, including Facebook and Instagram to effectively promote local businesses within the District, alongside highlighting key events, engaging contests, and other topics of significant interest to the community. These consumerfacing platforms serve as dynamic channels to spotlight the unique offerings of the District, encouraging individuals to explore and engage with local shops, restaurants, recreational activities, and entertainment options. By creating compelling content and fostering community interaction, SMP aims to attract more visitors and residents to enjoy all that the District has to offer, ultimately boosting local commerce and community spirit.

MARKETING & EVENTS

FACEBOOK
13,174 Followers
- 22 from 2023
12,205 Engagements
- 1,746 from 2023

INSTAGRAM
2,327 Followers
+ 138 from 2023
18,314 Engagements
+ 1,942 from 2023

NEWSLETTER
10,089 Consumer Subscribers
467 Business Subscribers
Distributed 15 business
newsletters and 30 consumer
newsletters
Open Rate 29.0%
Click Rate 1.5%
117k Views
56k Active Users
ShopSMP.com remains a vital
resource for both our local
businesses and consumers.

Each business operating within
the District is prominently
featured in our comprehensive
Business Directory, designed to connect consumers with the services and products they need. We invite all business owners to review their listings for accuracy and completeness, ensuring that essential details such as contact information, operating hours, and special offers are up to date. Please send us any updates or changes so we can keep our directory as informative and helpful as possible for our community. Your participation helps create a thriving local economy!
VISIT SHOPSMP.COM TO SIGN UP FOR NEWSLETTERS

WEBSITE
ITEM 7 Agenda Packet Page 10

SPECIAL EVENTS IN THE DISTRICT

HOLIDAY EVENTS

BREWS IN THE BURBS
On Saturday, May 18, 2024, Sunrise MarketPlace hosted an exciting event at the Sunrise Mall parking lot that showcased the best Craft Beer and Wine in the Northern California area. Over 700 attendees were treated to craft beer tastings, live music by Department of Rock and Wonder Bread Five, delicious food from Sactomofo food trucks, and backyard games. The 98Rock playground was a big hit, and visitors were thrilled to meet the Bailey Show Radio hosts who made appearances during the event.

HARVEST FESTIVAL AND NIGHTMARE BEFORE CHRISTMAS

MOVIE NIGHT
On October 11th, SMP hosted a Harvest Festival and Movie Night.

The event took place under the stars and attracted over 300 attendees. The program included a screening of Tim Burton’s classic, The Nightmare Before Christmas, carnival games, face painting, a free pumpkin patch with decorating activities, magic shows, and a trackless train ride from 5 pm to 8 pm. Citrus Heights HART (homeless assistance) operated a concession stand to raise funds, collecting approximately $500.00!

LASER LIGHT SHOW
On December 1st, SMP kicked
off the holiday season with a
spectacular laser light show that
attracted over 1000 attendees.

The event took place at the
Sunrise Mall, near Macy’s Men’s,
and featured a mesmerizing laser
light show, a night market, kids’
carnival games, face painting, a
magic show, inflatable laser tag,
and a variety of food trucks.

WHOVILLE SKATE PARTY
In partnership with the Sunrise Rollerland, SMP hosted a Winter Wonderland-themed skate party on December 19, 2024. The event included skating, face painting, and a hot chocolate bar. SMP also worked with the Sunrise Christian Food Ministry to collect over 200 canned goods at the event.

ITEM 7 Agenda Packet Page 11
• Citrus Heights HART
• American Legion
We Support Vets Event
• Big Day of Giving
• Bubble Bash at MarketPlace
at Birdcage
• Cappuccino Cruisers Cruising
for Kids
• Chamber Best Of Citrus Heights
• City of Citrus Heights
- Arcade Creek Trail Ribbon
Cutting
- City of Citrus Heights 4th of
July event
- City of Citrus Heights Sunday
Funday
- City of Citrus Heights Tree Lighting
- CHPD Police Officer Association
- CHPD PALS
- Golf Tournament
- Trunk or Treat
• Citrus Heights HART Student
Store Reopening Event
• Citrus Heights HART
Spaghetti Fest
• Citrus Town Center Funtopia
Events/Christmas Proimotion
• Rods and Rigs
• Single Mom Strong Valentines Fundraiser
• Sunrise Mall Easter and Santa Photos
COMMUNITY EVENTS SMP SUPPORTED:

COMMUNITY SUPPORT

ECONOMIC DEVELOPMENT
SMP is available to assist potential tenants navigate the entitlement process. Information can be found at the Locate in SMP section of our website. SMP is an added value location. Property and business owners are supported with our marketing, clean and safe and advocacy programs.

MarketPlace
in the
ART
MarketPlace
in the
Two new murals were created at MarketPlace at Birdcage
thanks to the partnership of the City of Citrus Heights Economic Development Fund, Gerrity Group, and SMP.

Sidewalk Mural located behind Jamba Juice
6061 Sunrise Blvd
Citrus Heights, CA 95610
Mural Located at Ulta
5927 Sunrise Blvd
Citrus Heights, CA 95610
ITEM 7 Agenda Packet Page 12

FINANCIALS
10% Administration/
Advocacy/Operations
5% Economic Development/ PBID Renewal
37% Clean & Safe
2024 2025
2024 ACTUAL INCOME
Surplus/Deficit $179,379
Assessment Income $841,732
Total Assessment Income $1,021,111
Grants/Sponsorships/Event/misc. $104,950
TOTAL $1,126,061
2024 ACTUAL EXPENSES 2024
Admin/Advocacy/Operations $122,697 12%
Economic Development/PBID Renewal $23,512 2%
Marketing & Events $465,087 45%
Clean & Safe $429,788 41%
TOTAL $1,041,084 100%
SURPLUS $84,977
2025 BUDGET - INCOME
Surplus/Deficit $85,000
Assessment Income $880,780
Total Assessment Income $965,780
Grants/Sponsorships $124,092
TOTAL $1,089,872
2025 BUDGET - EXPENSES 2025
Admin/Advocacy/Maintenance $125,270 13%
Economic Development/PBID Renewal $9,250 1%
Marketing & Events $397,236 43%
Clean & Safe $396,026 43%
TOTAL $927,782 100%
SURPLUS $162,090

FINANCIAL REPORT
13% Administration/
Advocacy/Operationsa
1% Economic Development/ PBID Renewal
43% Clean & Safe
48%
Marketing
& Events
43%
Marketing
& Events
SUMMARY OF 2025 TERM
Term: January 1, 2025- December 31, 2034
Assessment Rates: Retail zoned parcels will be assessed at $0.07 cents per square foot of land, per year. Office/Professional zoned parcels will be assessed at $0.045 cents per square foot of land per year.

Boundaries: The District includes parcels along Greenback Lane between Birdcage Street and Fair Oaks Blvd. and along Sunrise Blvd. between Madison Avenue and just north of Arcadia.

Management: Sunrise MarketPlace, Inc. will continue to serve as the Owners’ Association for the District.

All information regarding the District is included in the Management District Plan, contact Kathilynn Carpenter:
[email protected] for a copy.

ITEM 7 Agenda Packet Page 13
8095 Greenback Lane Suite D
Citrus Heights, CA 95610

PRSRT STD
U.S. POSTAGE
PAID

SACRAMENTO, CA
PERMIT NO. 586
OPENED
IN 2024
Amazon Fresh
Sunrise Village
Citrus Heights Chamber of Commerce
Greenfaire Village
Citrus Town Event Center
Greenfaire Village
Home Goods
Marketplace at Birdcage
Sketchers
In Former Walgreens Location
Sweet Haven Bakery
Marketplace at Birdcage
COMING SOON IN 2025
Black Sails Coffee
Marketplace at Birdcage
Juice Time
Sunrise Village
Must Be Cow Korean BBQ
5511 Sunrise Blvd.

Nothing Bundt Cakes
Sunrise Village
Pinkberry
Sunrise Village
Teriyaki Madness
Marketplace at Birdcage
Club Studio
Sunrise Village
Fire and Ice Games
Sunrise Hills
STAFF
Kathilynn Carpenter
Executive Director
[email protected]
Lisa Cordell
Marketing & Special Projects Manager
[email protected]
Mikhaila Freas
Marketing Assistant
[email protected]

CITY COUNCIL LIAISONS
Bret Daniels
Mayor
MariJane Lopez-Taft
Councilmember
2024 BOARD OF DIRECTORS

OFFICERS
Tiffany Clement
Chair
Merlone Geier
Sunrise Village
Don Tollefson
Treasurer
Batteries Plus
Kareem Daniels
Secretary
InterCal Real Estate
Citrus Town Center,
Greenback Square,
Greenfaire Village
Eric Brickson
Citrus Heights Pet Hospital
Christina DeCelle
Ben’s Barketplace
Andy Gianulias
Greenback Associates
Ted Mitchell
Mitchell Properties
Ryan Eichorst
Gerrity Group
Marketplace at Birdcage
Brooke Bolden-Mallory
Sunrise Mall
Phil Jarrett
Propery Owner
Ross Tolbert
Ethan Conrad Properties
ITEM 7 Agenda Packet Page 14
Printed on Recycled Paper

CITY OF CITRUS HEIGHTS

CITY COUNCIL STAFF REPORT

MEMORANDUM
DATE: April 23, 2025
TO: Mayor and City Council Members
Ashley J. Feeney, City Manager
FROM: Susan K. Talwar, Administrative Services Director Alberto Preciado, Finance Manager
SUBJECT: Annual Comprehensive Financial Report, Single Audit Report, and Audited Financial Statements and Compliance Report for
Transportation Development Act Funds
Summary and Recommendation
Staff recommends the City Council receive and file the following for Fiscal Year Ended June 30, 2024;
• City of Citrus Heights Annual Comprehensive Financial Report, • City of Citrus Heights Popular Annual Financial Report, • Audit Communication Letter and the Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters, • Single Audit Report,
• City of Citrus Heights Transportation Development Act (TDA) Funds Audited Financial Statements and Compliance Report
City Council Strategic Goal/Objective
This staff report aligns with the following Citrus Heights City Council Strategic Plan Goal:

Goal: Maintain and Enhance Fiscal Stability while supporting operational excellence.

Fiscal Impact
There is no fiscal impact associated with this action.

Background and Analysis
Annual Comprehensive Financial Report (ACFR)
ITEM 8 Agenda Packet Page 15
Subject: Annual Comprehensive Financial Report, Single Audit Report, and Audited Financial Statements and Compliance Report for Transportation Development Act Funds Date: April 23, 2025

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Financial Report
In accordance with the provisions of California Government Code Sections 37208, 53891, and Section 2-355 of the Citrus Heights Municipal Code, the City prepares and publishes annual audited financial statements. The accounting firm of Lance, Soll & Lunghard, LLP (LSL) performed the annual audit of the City’s general purpose financial statements for the fiscal year ended June 30, 2024. The auditor has opined that the City’s financial statements present fairly, in all material respects, the respective financial position of the City of Citrus Heights. The statements are in conformity with Generally Accepted Accounting Principles.

Some highlights from this year’s ACFR include:
• An increase in Property Tax of $420,000;
• A decrease in Sales Tax Revenue of $695,000;
• An increase in State Vehicle In-Lieu tax of $694,000; • Higher than expected revenues in investment revenue and vehicle fines; • Savings in the General Fund of approximately $1.5 million due primarily to salary savings and lower than anticipated operating expenses;
• An increase in the General Fund balance of approximately $11.2 million.

Popular Annual Financial Report
The City has also completed its fourth Popular Annual Financial Report (PAFR), a report intended to provide the City’s citizens with an easy-to-read explanation of its finances. The information in the PAFR is derived from the City’s ACFR.

The Annual Comprehensive Financial Report and the Popular Annual Financial Report for the fiscal year ended June 30, 2024 are posted on the City’s website at:
http://citrusheights.net/213/Financial-Reporting-Budget-CIP.

The City received awards from the Governmental Finance Officers Association (GFOA) for both its 2023 ACFR and its 2023 PAFR, and the 2024 reports have been submitted for consideration of the awards.

Communications from LSL
The City’s audit firm, LSL is required by auditing standards to provide communication to the Council in the form of an Auditor Communication Letter and an Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters.

The purpose of the Auditor Communication Letter is to communicate significant audit matters (if any) to the City Council. No significant audit matters were identified as a result of the audit procedures.

ITEM 8 Agenda Packet Page 16
Subject: Annual Comprehensive Financial Report, Single Audit Report, and Audited Financial Statements and Compliance Report for Transportation Development Act Funds Date: April 23, 2025

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The purpose of the Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters is to communicate any deficiencies in internal control or instances of noncompliance with certain provisions of laws, regulations, contracts, and grant agreements. LSL reports that they did not identify any deficiencies in internal control or instances of noncompliance.

Single Audit Report
A single audit is required by Title 2 of the U.S. Code of Federal regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) when federal expenditures during a fiscal year exceed $750,000. For the fiscal year ended June 30, 2024, the City made federal expenditures of $9.3 million. The City’s audit firm, LSL, performed the single audit. The single audit report also includes the report on Internal Control over Financial Reporting and Compliance and Other Matters. LSL issued a clean audit opinion regarding compliance and internal control over compliance for the City’s major federal programs and Schedule of Expenditures of Federal Awards (SEFA).

The Single Audit Report for the fiscal year ended June 30, 2024 is posted on the City’s website at: http://citrusheights.net/213/Financial-Reporting-Budget-CIP.

Transportation Development Act Audit
The accounting firm of Richardson & Company, LLP was hired by the Sacramento Area Council of Governments to audit the transportation funds received by member agencies for the fiscal year ended June 30, 2024. They have determined that the City of Citrus Heights Transportation Fund financial statements present fairly, in all material respects, the financial position of the Transportation Development Act Funds of the City of Citrus Heights as of June 30, 2024. The statements are in conformity with Generally Accepted Accounting Principles.

Attachments

1. City of Citrus Heights Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2024.

2. City of Citrus Heights Popular Annual Financial Report for the Fiscal Year Ended June 30, 2024.

3. Auditor Communication Letter.

4. Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters.

5. City of Citrus Heights Single Audit Report for the year ended June 30, 2024.

6. City of Citrus Heights Transportation Development Act Funds – Audited Financial Statements and Compliance Report as of June 30, 2024.

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ANNUAL

COMPREHENSIVE

FINANCIAL REPORT
Finance,
A division of the
Administrative
Services Department
PREPARED BY:

For the fiscal year ended
June 30, 2024
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City of Citrus Heights
California
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Financial Report
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June 30, 2023
Executive Director/CEO
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16 ITEM 8 Agenda Packet Page 48

CITY OF CITRUS HEIGHTS, CALIFORNIA
Statement of Net Position
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments $ 64,781,439 $ 2,440,464 $ 67,221,903 Receivables (net of uncollectibles):

Accounts 998,306 139,418 1,137,724
Accrued interest 560,578 19,848 580,426
Due from other governments 7,030,616 20,099 7,050,715
Notes and loans 1,408,845 - 1,408,845
Leases 3,779,172 - 3,779,172
Deposits 4,000 - 4,000
Net OPEB asset 365,743 4,173 369,916
Land held for resale 6,224,697 - 6,224,697
Prepaid costs 209,900 15,543 225,443
Capital assets (not being depreciated) 39,633,749 - 39,633,749 Capital assets (net of accumulated depreciation/amortization) 276,171,632 334,336 276,505,968 Total assets 401,168,677 2,973,881 404,142,558

DEFERRED OUTFLOWS OF RESOURCES
Pension-related 14,197,202 309,527 14,506,729
OPEB-related 898,189 10,247 908,436
Total deferred outflows of resources 15,095,391 319,774 15,415,165

LIABILITIES
Accounts payable 2,500,087 16,865 2,516,952
Pass-through payable 469,835 - 469,835
Due to other governments 1,167,363 217,971 1,385,334
Accrued liabilities 1,167,688 - 1,167,688
Accrued interest 61,063 - 61,063
Deposits payable 176,339 - 176,339
Unearned revenue 9,629,594 - 9,629,594
Noncurrent liabilities:

Due within one year: notes, loans, leases, SBITA, claims, and compensated absences 2,432,596 - 2,432,596
Due in more than one year:

Net pension liability 26,634,233 646,059 27,280,292
Notes, loans, leases, SBITA, claims and
compensated absences 5,238,206 - 5,238,206
Total liabilities 49,477,004 880,895 50,357,899

DEFERRED INFLOWS OF RESOURCES
Pension-related 1,876,708 34,472 1,911,180
OPEB-related 1,275,599 14,553 1,290,152
Lease-related 3,007,035 - 3,007,035
Total deferred inflows of resources 6,159,342 49,025 6,208,367

NET POSITION
Net investment in capital assets 311,932,873 334,336 312,267,209 Restricted:

Deposits for projects 45,620 - 45,620
Stormwater maintenance 3,902,703 - 3,902,703
Streets, roads and park projects 16,623,766 - 16,623,766 Assessment district maintenance 1,258,979 - 1,258,979
Police activities 1,996,756 - 1,996,756
Housing projects 1,555,255 - 1,555,255
Transit program 347,208 - 347,208
Tree mitigation 654,222 - 654,222
Net OPEB asset 365,743 4,173 369,916
Unrestricted 21,944,597 2,025,226 23,969,823
Total net position $ 2,363,735 360,627,722 $ 362,991,457 $ June 30, 2024
Primary Government
See accompaning notes to financial statements.
17 ITEM 8 Agenda Packet Page 49

CITY OF CITRUS HEIGHTS, CALIFORNIA
Statement of Activities
For the Year Ended June 30, 2024
Operating Capital
Charges for Contributions Contributions
Expenses Services and Grants and Grants
Functions/Programs:

Primary government:

Governmental activities:

General government $ 10,184,057 $ 2,057,078 $ 4,206,880 $ - Public safety 26,368,209 2,064,564 1,260,298 -
Economic development 1,141,315 - 221,937 -
Culture and recreation 1,185,806 44,742 1,496 -
Public ways and facilities 21,076,523 5,769,421 5,821,541 6,120,494 Community enhancements 4,389,584 2,743,416 736,314 289,253 Interest on long-term debt 75,339 - - -
Total governmental activities 64,420,833 12,679,221 12,248,466 6,409,747 Business-type activities:

Solid Waste 1,061,583 1,356,068 - -
Total business-type activities 1,061,583 1,356,068 - -
Total primary government $ 65,482,416 $ 14,035,289 $ 12,248,466 $ 6,409,747 General revenues and transfers:

General revenues:

Property taxes
Sales taxes
Transient occupancy taxes
Franchise taxes
Utility users tax
Other taxes
Motor vehicle in lieu - unrestricted
Use of money and property
Other
Gain on sale of capital asset
Transfers
Total general revenues and transfers
Change in net position
Net position-beginning
Net position-ending
Program Revenues
See accompaning notes to financial statements.
18 ITEM 8 Agenda Packet Page 50
Governmental Business-Type
Activities Activities Total
$ (3,920,099) $ - $ (3,920,099)
(23,043,347) - (23,043,347)
(919,378) - (919,378)
(1,139,568) - (1,139,568)
(3,365,067) - (3,365,067)
(620,601) - (620,601)
(75,339) - (75,339)
(33,083,399) - (33,083,399)
- 294,485 294,485
- 294,485 294,485
(33,083,399) 294,485 (32,788,914)
7,872,534 - 7,872,534
13,849,506 - 13,849,506
66,194 - 66,194
1,335,593 - 1,335,593
2,732,097 - 2,732,097
41,099 - 41,099
11,155,935 - 11,155,935
3,695,776 94,538 3,790,314
7,572 61,711 69,283
60,019 - 60,019
5,940 (5,940) -
40,822,265 150,309 40,972,574
7,738,866 444,794 8,183,660
352,888,856 1,918,941 354,807,797
$ 2,363,735 360,627,722 $ 362,991,457 $
Primary Government
Net (Expenses) Revenues and
Changes in Net Position
See accompaning notes to financial statements.
19 ITEM 8 Agenda Packet Page 51

CITY OF CITRUS HEIGHTS, CALIFORNIA
Balance Sheet
Governmental Funds
June 30, 2024
Projects Fund
Total Total
Nonmajor Governmental
General Streets Funds Funds
ASSETS
Pooled Cash and investments $ - 38,405,704 $ 26,375,735 $ $ 64,781,439 Receivables (net of allowance for uncollectible):

Accounts 660,564 - 337,742 998,306
Interests 354,677 - 205,901 560,578
Due from other governments 3,792,531 860,296 2,377,789 7,030,616 Notes and loans 5,881 - 1,402,964 1,408,845
Leases 3,779,172 - - 3,779,172
Due from other funds 959,818 - - 959,818
Deposits 4,000 - - 4,000
Prepaid costs 201,642 - 8,258 209,900
Land held for resale - -6,224,697 6,224,697
Total assets $ 48,163,989 $ 860,296 $ 36,933,086 $ 85,957,371

LIABILITIES
Accounts payable $ 582,449 821,979 $ 1,133,480 $ $ 2,537,908 Pass-through payables - 432,014 - 432,014
Accrued liabilities 1,165,873 - 1,815 1,167,688
Unearned revenues 7,200,160 700,000 1,729,434 9,629,594 Deposits payable 176,339 - - 176,339
Due to other governments 549,179 - 618,184 1,167,363
Due to other funds - 449,697 510,121 959,818
Total liabilities 9,913,530 2,164,160 3,993,034 16,070,724

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues 195,550 - 658,980 854,530
Leases 3,007,035 - - 3,007,035
Total deferred inflows of resources 3,202,585 - 658,980 3,861,565

FUND BALANCES (DEFICITS)
Nonespendable 983,660 - 8,258 991,918
Restricted - - 26,384,509 26,384,509
Committed 4,486,978 - - 4,486,978
Assigned - -5,931,383 5,931,383
Unassigned 29,577,236 (1,303,864) (43,078) 28,230,294
Total fund balances (deficits) 35,047,874 (1,303,864) 32,281,072 66,025,082 Total liabilities, deferred inflows of resources,
and fund balances (deficits) $ 48,163,989 $ 860,296 $ 36,933,086 $ 85,957,371 Capital
See accompanying notes to financial statements.
20 ITEM 8 Agenda Packet Page 52
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2024
Amounts reported for governmental activities in the Statement of Net Position are different because:

Total fund balances - governmental funds $ 66,025,082
315,805,381
Deferred outflows-pension related $ 14,197,202
Deferred outflows-OPEB related 898,189
Deferred inflows-pension related (1,876,708)
Deferred inflows-OPEB related (1,275,599)
Total deferred outflows and inflows related to postemployment benefits 11,943,084 Net OPEB asset 365,743
Miscellaneous revenues 854,530
Total other long-term assets 1,220,273
Notes and loans payable (713,664)
Claims payable (2,334,700)
Subscriptions payable (2,726,830)
Compensated absences (1,895,608)
Accrued interest payable on long-term debt (61,063)
Net pension liability (26,634,233)
Total long-term liabilities (34,366,098)
Net position of governmental activities $ 360,627,722
Long-term liabilities that are not due and payable in the current period, and therefore, are not reported in the funds.

CITY OF CITRUS HEIGHTS, CALIFORNIA
Capital assets, net of accumulated depreciation/amortization, used in governmental activities are not financial resources and, therefore, are not reported in the funds.

Differences between expected and actual experiences, assumption changes and net differences between projected and actual earnings, and contributions subsequent to the measurement date for the postretirement benefits (pension and OPEB) are recognized as deferred outflows of resources and deferred inflows of resources on the Statement of Net Position.

Other long-term assets that are not available to pay for current period expenditures and, therefore, are either labeled unavailable or not reported in the funds.

See accompaning notes to financial statements.
21 ITEM 8 Agenda Packet Page 53

CITY OF CITRUS HEIGHTS, CALIFORNIA
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2024
Total Total
Nonmajor Governmental
General Funds Funds

REVENUES
Taxes $ - 25,886,644 $ 10,379 $ $ 25,897,023
Licenses and permits 2,404,735 - 170,820 2,575,555
Intergovernmental 15,680,962 3,598,944 9,753,746 29,033,652 Charges for services 2,325,250 - 6,567,803 8,893,053
Use of money and property 2,706,734 - 999,052 3,705,786 Fines and forfeitures 1,158,387 - - 1,158,387
Contributions 20,004 - 5,054 25,058
Miscellaneous 47,242 7,572 170,332 225,146
Total revenues 50,229,958 3,606,516 17,677,186 71,513,660

EXPENDITURES
Current:

General government 9,014,714 - 18,885 9,033,599
Public safety 22,019,050 - 1,328,466 23,347,516
Community enhancements 1,607,992 - 883,298 2,491,290
Economic development 1,079,867 - - 1,079,867
Culture and recreation 1,043,320 - 68,362 1,111,682
Public ways and facilities 1,654,724 40,687 8,809,236 10,504,647 Capital outlay 4,014,565 6,937,428 1,453,716 12,405,709 Debt service:

Principal 417,764 - 538,364 956,128
Interest and fiscal charges 16,400 - 4,492 20,892
Total expenditures 40,868,396 6,978,115 13,104,819 60,951,330 Excess (deficiency) of revenues
over (under) expenditures 9,361,562 (3,371,599) 4,572,367 10,562,330

OTHER FINANCING SOURCES (USES)
Transfers in - 2,461,791 1,249,275 3,711,066
Transfers out (1,115,903) - (2,589,223) (3,705,126)
Debt issuance proceeds 2,944,320 779,744 - 3,724,064
Proceeds for sale of capital assets - - 60,019 60,019
Total other financing sources (uses) 1,828,417 3,241,535 (1,279,929) 3,790,023 Net change in fund balances 11,189,979 (130,064) 3,292,438 14,352,353 Fund balances (deficit)-beginning 23,857,895 (1,173,800) 28,988,634 51,672,729 Fund balances (deficit)-ending $ 35,047,874 $ (1,303,864) $ 32,281,072 $ 66,025,082 Streets
Projects Fund
Capital
See accompanying notes to financial statements.
22 ITEM 8 Agenda Packet Page 54
Reconciliation of the Statement of Revenues, Expenses and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Year Ended June 30, 2024
Amounts reported for governmental activities in the Statement of Activities are different because:

Net change in fund balances - total governmental funds: $ 14,352,353 Capital outlay $ 12,551,645
Depreciation/amortization expense (13,105,702)
Total adjustment (554,057)
Earned but unavailable other revenues 32,221
Total adjustment 32,221
Donations of capital assets 377,613
Total adjustment 377,613
Notes and loans issued (779,744)
Subscriptions issued (2,944,320)
Principal payments 956,128
Total adjustment (2,767,936)
Accrued interest on long-term debt (54,466)
Compensated absences (126,445)
Claims payable (300,419)
Changes in pension liabilities and related deferred outflows and inflows of resources (3,400,253) Changes in OPEB liabilities and related deferred outflows and inflows of resources 180,255 Total adjustment (3,701,328)
Change in net position of governmental activities $ 7,738,866 Some expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds.

CITY OF CITRUS HEIGHTS, CALIFORNIA
Governmental funds report capital outlays are expenditures. However, in the Statement of Activities, the cost of these assets is allocated over their estimated useful lives and reported as depreciation/amortization expense. This is the amount by which capital outlays exceeded depreciation/amortization expense in the current period.

Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds.

The net effect of various miscellaneous transactions involving capital assets (i.e., sales, trade-ins, and donations) is to increase/(decrease) net position.

Bond and other debt proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the Statement of Net Position.

Repayment of bond and other debt principal is an expenditure in the governmental funds, but repayment reduces long-term liabilities in the Statement of Net Position.

Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the Statement of Activities.

See accompaning notes to financial statements.
23 ITEM 8 Agenda Packet Page 55
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24 ITEM 8 Agenda Packet Page 56

CITY OF CITRUS HEIGHTS, CALIFORNIA
Statement of Net Position
Proprietary Funds
June 30, 2024
ASSETS
Current assets:

Cash and investments $ 2,440,464
Receivables (net of uncollectibles):

Accounts 139,418
Accrued interest 19,848
Due from other governments 20,099
Prepaid items 15,543
Total current assets 2,635,372
Noncurrent:

Net OPEB asset 4,173
Capital assets, net 334,336
Total noncurrent assets 338,509
Total assets 2,973,881

DEFERRED OUTFLOWS OF RESOURCES
Pension-related 309,527
OPEB-related 10,247
Total deferred outflows of resources 319,774

LIABILITIES
Current liabilities:

Accounts payable 16,865
Due to other governments 217,971
Total current liabilities 234,836
Noncurrent liabilities:

Net pension liability 646,059
Total noncurrent liabilities 646,059
Total liabilities 880,895

DEFERRED INFLOWS OF RESOURCES
Pension-related 34,472
OPEB-related 14,553
Total deferred inflows of resources 49,025

NET POSITION
Invested in capital assets 334,336
Restricted 4,173
Unrestricted 2,025,226
Total net position $ 2,363,735
Solid Waste
See accompanying notes to financial statements.
25 ITEM 8 Agenda Packet Page 57

CITY OF CITRUS HEIGHTS, CALIFORNIA
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the Year Ended June 30, 2024

OPERATING REVENUES
Charges for services $ 1,356,068
Miscellaneous 61,711
Total operating revenues 1,417,779

OPERATING EXPENSES
Administration and general 455,962
Transmission/collection 343,829
Source of supply 95,972
Pumping 157,947
Depreciation 7,873
Total operating expenses 1,061,583
Operating income (loss) 356,196

NONOPERATING REVENUES (EXPENSES)
Interest revenue 94,538
Total nonoperating revenues (expenses) 94,538
Income (loss) before transfers 450,734
Transfers out (5,940)
Change in net position 444,794
Net position-beginning 1,918,941
Net position-ending $ 2,363,735
Solid Waste
See accompanying notes to financial statements.
26 ITEM 8 Agenda Packet Page 58

CITY OF CITRUS HEIGHTS, CALIFORNIA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2024

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers $ 1,433,850
Payments to suppliers and service providers (774,568)
Payments to employees for salaries and benefits (27,458) Net cash provided by (used for)
operating activities 631,824

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Transfers to other funds (5,940)
Net cash provided by (used for)
noncapital financing activities (5,940)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments 85,757
Net cash provided by (used for)
investing activities 85,757
Net increase (decrease) in
cash and cash equivalents 711,641
Cash and cash equivalents-beginning 1,728,823
Cash and cash equivalents-ending $ 2,440,464

RECONCILIATION OF OPERATING INCOME (LOSS)

TO NET CASH PROVIDED BY (USED FOR)

OPERATING ACTIVITIES
Operating income (loss) $ 356,196
Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:

Depreciation/amortization expense 7,873
(Increase) decrease in accounts receivable 16,071
(Increase) decrease in prepaid items (14,348)
Increase (decrease) in accounts payable 190,986
Increase (decrease) in accrued liabilities (10,100)
Increase (decrease) in net pension liability 87,153
Increase (decrease) in net OPEB liability (2,007)
Total adjustments 275,628
Net cash provided by (used for)
operating activities $ 631,824
Solid Waste
See accompanying notes to financial statements.
27 ITEM 8 Agenda Packet Page 59
Custodial
Funds
ASSETS
Cash and cash equivalents $ 237,176
Total assets 237,176

LIABILITIES
Due from other governments 41,051
Total liabilities 41,051

NET POSITION
Restricted for:

Other governments 196,125
Total net position $ 196,125

CITY OF CITRUS HEIGHTS, CALIFORNIA
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2024
See accompanying notes to financial statements.
28 ITEM 8 Agenda Packet Page 60
Custodial
Funds

ADDITIONS
Intergovernmental $ 28,423
Total additions 28,423

DEDUCTIONS
Contractual services 5,345
Total deductions 5,345
Net increase (decrease) in fiduciary net position 23,078 Net position-beginning 173,047
Net position-ending $ 196,125

CITY OF CITRUS HEIGHTS, CALIFORNIA
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2024
See accompanying notes to financial statements.
29 ITEM 8 Agenda Packet Page 61
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63 ITEM 8 Agenda Packet Page 95
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64 ITEM 8 Agenda Packet Page 96

CITY OF CITRUS HEIGHTS, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual General Fund
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes $ 25,857,270 26,317,011 $ 25,886,644 $ $ 29,374
Licenses and permits 1,662,109 1,662,109 2,404,735 742,626 Intergovernmental 11,545,667 12,224,352 15,680,962 3,456,610 Charges for services 1,941,379 1,941,379 2,325,250 383,871 Use of money and property 851,057 1,951,057 2,706,734 755,677 Fines and forfeitures 774,500 774,500 1,158,387 383,887 Contributions 5,000 5,000 20,004 15,004
Miscellaneous 19,298 19,298 47,242 27,944
Total revenues 43,116,021 44,434,965 50,229,958 5,794,993

EXPENDITURES
Current:

General government 10,123,703 10,131,703 9,014,714 1,116,989 Public safety 22,638,822 22,661,137 22,019,050 642,087
Community enhancements 3,855,682 3,953,567 1,607,992 2,345,575 Economic development 1,010,580 1,018,663 1,079,867 (61,204) Culture and recreation 964,511 964,511 1,043,320 (78,809) Public ways and facilities - 201,168 1,654,724 (1,453,556) Capital outlay - 400,000 4,014,565 (3,614,565)
Debt service:

Principal 78,500 78,500 417,764 (339,264)
Interest and fiscal charges - - 16,400 (16,400)
Total expenditures 38,671,798 39,409,249 40,868,396 (1,459,147) Excess (deficiency) of revenues
over (under) expenditures 4,444,223 5,025,716 9,361,562 4,335,846

OTHER FINANCING SOURCES (USES)
Transfers out (1,110,000) (1,110,000) (1,115,903) (5,903) Debt issuance proceeds - - 2,944,320 2,944,320
Total other financing sources (uses) (1,110,000) (1,110,000) 1,828,417 2,938,417 Net change in fund balances 3,334,223 $ 3,915,716 $ 11,189,979 7,274,263 $ Fund balances (deficit)-beginning 23,857,895
Fund balances (deficit)-ending $ 35,047,874
65 ITEM 8 Agenda Packet Page 97

CITY OF CITRUS HEIGHTS, CALIFORNIA
Schedules of Proportationate Share of Net Pension Liability As of June 30, for the Last Ten Fiscal Years
Proportionate Share
Proportion of the Proportionate of the Net Pension
Reporting Date 1 Net Pension Share of Net Liability as a % of as of June 30, Liability Pension Liability Covered Payroll Covered Payroll 2024 0.25745% $ 13,445,554 $ 9,095,795 147.8%
2023 0.10778% 12,046,873 8,443,872 142.7%
2022 0.07394% 3,998,659 8,285,854 48.3%
2021 0.08832% 9,609,910 8,169,066 117.6%
2020 0.08366% 8,572,628 8,715,322 98.4%
2019 0.07897% 7,610,202 8,319,602 91.5%
2018 0.07939% 7,873,259 7,889,233 99.8%
2017 0.07496% 6,486,625 8,017,935 80.9%
2016 0.07230% 4,962,609 8,102,528 61.2%
2015 0.06364% 3,959,792 7,437,222 53.2%
2024 0.17038% $ 13,834,738 $ 8,286,907 166.9%
2023 0.12989% 11,707,786 7,725,344 151.6%
2022 0.04075% 2,203,680 7,104,170 31.0%
2021 0.08190% 8,910,669 7,542,123 118.1%
2020 0.07275% 7,454,716 8,420,924 88.5%
2019 0.06658% 6,415,392 7,715,475 83.1%
2018 0.06404% 6,351,188 8,354,763 76.0%
2017 0.05852% 5,064,060 8,247,151 61.4%
2016 0.05364% 3,681,807 7,921,496 46.5%
2015 0.05785% 3,599,860 7,350,834 49.0%
Notes to Schedule of Proportionate Share of the Net Pension Liability:
1 The proportions and proportionate share of the net pension liability are measured as of one year behind the reporting date. Refer to notes to basic financial statements.

Miscellaneous Plan
Safety Plan
Benefit Changes : None
Changes of Assumptions : None
66 ITEM 8 Agenda Packet Page 98

CITY OF CITRUS HEIGHTS, CALIFORNIA
Schedules of Plan Contributions
As of June 30, for the Last Ten Fiscal Years 1
Covered/ Contribution as a
Fiscal Year Actuarially Actual Contribution Covered- % of Covered/ Ending Determined Employer Deficiency Employee Covered Employee June 30, Contribution Contributions (Excess) Payroll Payroll 2024 $ 1,819,237 $ 1,819,237 $ - $ 9,864,129 18.4%
2023 1,761,543 1,761,543 - 9,095,795 19.4%
2022 1,582,843 1,582,843 - 8,443,872 18.7%
2021 1,524,519 1,524,519 - 8,285,854 18.4%
2020 1,419,774 1,419,774 - 8,169,066 17.4%
2019 1,259,805 1,259,805 - 8,715,322 14.5%
2018 1,127,777 1,127,777 - 8,319,602 13.6%
2017 1,109,977 1,109,977 - 7,889,233 14.1%
2016 1,052,606 1,052,606 - 8,017,935 13.1%
2015 1,237,660 1,237,660 - 8,102,528 15.3%
2024 $ 2,292,567 $ 2,292,567 $ - $ 9,106,958 25.2%
2023 2,147,365 2,147,365 - 8,286,907 25.9%
2022 1,965,298 1,965,298 - 7,725,344 25.4%
2021 1,958,149 1,958,149 - 7,104,170 27.6%
2020 1,782,277 1,782,277 - 7,542,123 23.6%
2019 1,743,186 1,743,186 - 8,420,924 20.7%
2018 1,675,225 1,675,225 - 7,715,475 21.7%
2017 1,605,543 1,605,543 - 8,354,763 19.2%
2016 1,460,317 1,460,317 - 8,247,151 17.7%
2015 1,937,578 1,937,578 - 7,921,496 24.5%
2024 $ 312,623 $ 378,510 $ (65,887) $ 15,425,165 2.5%
2023 236,900 365,618 (128,718) 16,197,230 2.3%
2022 255,000 352,003 (97,003) 16,163,096 2.2%
2021 248,000 68,364 179,636 19,538,878 0.3%
2020 296,000 296,000 - 19,487,524 1.5%
2019 288,000 288,000 - 19,084,505 1.5%
2018 378,000 378,000 - 18,764,996 2.0%
Agent, Multiple Employer OPEB Plan
Miscellaneous Cost-Sharing, Multiple-Employer Pension Plan Safety Cost-Sharing, Multiple-Employer Pension Plan
1 The proportions and proportionate share of the net pension liability are measured as of one year behind the reporting date. Refer to notes to basic financial statements.
67 ITEM 8 Agenda Packet Page 99

CITY OF CITRUS HEIGHTS, CALIFORNIA
Schedule of Changes in Net OPEB Liability and Related Ratios As of June 30, for the Last Ten Fiscal Years 1
2024 2023 2022 2021
Measurement Date 6/30/2023 6/30/2022 6/30/2021 6/30/2020

TOTAL OPEB LIABILITY
Service cost $ 179,883 202,788 $ 245,140 $ $ 217,915
Interest on total pension liability 245,726 231,076 215,907 192,196 Changes of assumptions 7,274 327,698 (101,261) (29,367) Difference between expected and actual experience (1,057,712) 26,784 16,101 - Benefit payments, including refunds of employee
contributions (128,718) (104,003) (68,364) (46,180)
Net change in total OPEB liability (730,642) 661,438 307,523 334,564 Total OPEB liability-beginning 3,956,061 3,294,623 2,987,100 2,652,536 Total OPEB liability-ending (a) 3,225,419 3,956,061 3,294,623 2,987,100

PLAN FIDUCIARY NET POSITION
Contributions-employer 365,618 352,003 68,364 -
Net investment income 204,752 (495,223) 734,994 92,830
Benefit payments, including refunds of employee
contributions (128,718) (104,003) (68,364) (46,180)
Administrative expense (917) (893) (1,011) (1,282)
Net change in fiduciary net position 440,735 (248,116) 733,983 45,368 Plan fiduciary net position-beginning 3,154,600 3,402,716 2,668,733 2,623,365 Plan fiduciary net position-ending (b) 3,595,335 3,154,600 3,402,716 2,668,733 Net OPEB liability/(asset) (a) - (b) $ (369,916) $ 801,461 $ (108,093) $ 318,367 Plan fiduciary net position as a percentage of the
total OPEB liability 111.5% 79.7% 103.3% 89.3%
Covered-employee payroll $ 16,197,230 $ 16,163,096 $ 19,538,878 $ 19,487,524 Plan net OPEB liability/(asset) as a percentage of
covered-employee payroll -2.3% 5.0% -0.6% 1.6%
Notes to Schedule of Changes in the Net OPEB Liability and Related Ratios:
1 Fiscal year 2018 was the first year of GASB Statement No. 75 implementation; therefore only seven years are shown.

Benefit Changes : None
Changes of Assumptions : None
68 ITEM 8 Agenda Packet Page 100
2020 2019 2018
6/30/2019 6/30/2018 6/30/2017
$ 217,491 $ 211,156 $ 205,006
195,735 171,850 149,338
(43,330) - -
(380,831) - -
(37,626) (33,358) (20,597)
(48,561) 349,648 333,747
2,701,097 2,351,449 2,017,702
2,652,536 2,701,097 2,351,449
288,000 378,000 373,000
140,138 143,701 159,817
(37,626) (33,358) (20,597)
(479) (3,288) (837)
390,033 485,055 511,383
2,233,332 1,748,277 1,236,894
2,623,365 2,233,332 1,748,277
$ 467,765 29,171 $ 603,172 $

98.9% 82.7% 74.3%
$ 19,084,505 $ 18,764,996 $ 18,696,235

0.2% 2.5% 3.2%
69 ITEM 8 Agenda Packet Page 101
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72 ITEM 8 Agenda Packet Page 104
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73 ITEM 8 Agenda Packet Page 105

CITY OF CITRUS HEIGHTS, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments $ 30,536 2,022,149 $ 642,769 $ $ 2,506,794 Receivables (net of allowance for uncollectible):

Accounts - - 337,084 -
Interest 9,721 261 3,715 21,797
Due from other governments - - 26,420 208,673
Notes and loans - 202,965 - -
Prepaid costs - -2,310 -
Land held for resale - -- -
Total assets 2,031,870 233,762 1,012,298 2,737,264

LIABILITIES
Accounts payable - 41,181 1,500 163,431
Accrued liabilities - -1,570 -
Unearned revenues 882,389 - - -
Due to other governments -1,292 - 11,386
Due to other funds - -- -
Total liabilities 882,389 42,473 3,070 174,817

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - 335,155 -
Total deferred inflows of resources - - 335,155 -

FUND BALANCES (DEFICITS)
Nonspendable - -2,310 -
Restricted 1,149,481 191,289 671,763 2,562,447
Assigned - -- -
Unassigned - -- -
Total fund balances (deficits) 1,149,481 191,289 674,073 2,562,447 Total liabilities, deferred inflows of resources,
and fund balances (deficits) $ 2,031,870 $ 233,762 $ 1,012,298 $ 2,737,264 Special Revenue Funds
HOME
Program
Grants
CDBG Grants
Special
Revenue Fund
Code
Enforcement Gas Tax
74 ITEM 8 Agenda Packet Page 106

CITY OF CITRUS HEIGHTS, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables (net of allowance for uncollectible):

Accounts
Interest
Due from other governments
Notes and loans
Prepaid costs
Land held for resale
Total assets

LIABILITIES
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources

FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
(Continued)
$ 3,807,272 4,085,448 $ 3,552,974 $ $ -
--- -
33,649 39,383 31,441 -
394,492 248,518 205,653 394,608
--- -
- -2,075 -
--- -
4,513,589 4,095,173 3,792,143 394,608
23,081 162,602 491,515 6,337
--- -
--- -
- 29,498 500,038 -
--- 66,689
23,081 192,100 991,553 73,026
--- -
----
- -2,075 -
4,490,508 3,903,073 2,798,515 321,582
--- -
--- -
4,490,508 3,903,073 2,800,590 321,582
$ 4,095,173 4,513,589 $ 3,792,143 $ 394,608 $
Special Revenue Funds
Road
Maintenance
and
Rehabilitation
Stormwater
Utility Tax
Road
Maintenance Transit
75 ITEM 8 Agenda Packet Page 107

CITY OF CITRUS HEIGHTS, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables (net of allowance for uncollectible):

Accounts
Interest
Due from other governments
Notes and loans
Prepaid costs
Land held for resale
Total assets

LIABILITIES
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources

FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
$ 24,539 $ - 2,124,348 $ $ 455,561
--- -
1,087 17,879 - 4,140
323,825 5,287 491,891 -
--- -
- -3,873 -
--- -
349,451 2,147,514 495,764 459,701
- 182 6,504 91,376
- - 245 -
- 150,780 41,147 368,609
--- -
- - 443,432 -
- 150,962 491,328 459,985
323,825 - - -
323,825 - - -
- -3,873 -
25,626 1,996,552 563 -
--- -
--- (284)
25,626 1,996,552 4,436 (284)
$ 2,147,514 349,451 $ 495,764 $ 459,701 $
Special Revenue Funds
Transportation
Development
Act Police Police Grants
Supplemental
Law
Enforcement
Services
(SLES)
76 ITEM 8 Agenda Packet Page 108

CITY OF CITRUS HEIGHTS, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables (net of allowance for uncollectible):

Accounts
Interest
Due from other governments
Notes and loans
Prepaid costs
Land held for resale
Total assets

LIABILITIES
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources

FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
(Continued)
$ 448,847 87,014 $ 402,309 $ $ 649,652
--- -
- -3,465 5,576
--- -
1,199,999 - - -
--- -
2,784,600 - - -
4,071,613 448,847 405,774 655,228
20 - - 1,006
--- -
--- -
--- -
--- -
20 - - 1,006
--- -
----
--- -
4,071,593 448,847 405,774 654,222
--- -
--- -
4,071,593 448,847 405,774 654,222
$ 448,847 4,071,613 $ 405,774 $ 655,228 $
Special Revenue Funds
Housing
Agency
Roadway
Development
Fees
Housing
Mitigation
Development
Fees
Tree
Mitigation Fes
77 ITEM 8 Agenda Packet Page 109

CITY OF CITRUS HEIGHTS, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables (net of allowance for uncollectible):

Accounts
Interest
Due from other governments
Notes and loans
Prepaid costs
Land held for resale
Total assets

LIABILITIES
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources

FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
$ 207,543 122,998 $ 278,088 $ $ 36,560
--- -
1,528 - - 300
- -2,125 75
--- -
--- -
--- -
124,526 207,543 280,213 36,935
- - 13,342 1,629
--- -
- - 286,509 -
--- 16
--- -
- - 299,851 1,645
--- -
----
--- -
124,526 207,543 - 35,290
--- -
- - (19,638) -
124,526 207,543 (19,638) 35,290
$ 207,543 124,526 $ 280,213 $ 36,935 $
Special Revenue Funds
Assessment
District 98-02
Zone 3
Park Facilities
Development
Fees
Transit
Development
Fees Other Grants
78 ITEM 8 Agenda Packet Page 110

CITY OF CITRUS HEIGHTS, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables (net of allowance for uncollectible):

Accounts
Interest
Due from other governments
Notes and loans
Prepaid costs
Land held for resale
Total assets

LIABILITIES
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources

FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
(Continued)
$ 66,028 40,718 $ 2,343 $ $ 4,254
--- -
341 564 - -
197 79 40 72
--- -
--- -
--- -
41,256 66,671 2,383 4,326
198 1,940 1,943 2,976
--- -
--- -
- - 395 1,350
--- -
198 1,940 2,338 4,326
--- -
----
--- -
41,058 64,731 45 -
--- -
--- -
41,058 64,731 45 -
$ 66,671 41,256 $ 2,383 $ 4,326 $
Special Revenue Funds
Assessment
District Zone 2
Assessment
District Zone 3
Assessment
District Zone 4
Assessment
District Zone 1
79 ITEM 8 Agenda Packet Page 111

CITY OF CITRUS HEIGHTS, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables (net of allowance for uncollectible):

Accounts
Interest
Due from other governments
Notes and loans
Prepaid costs
Land held for resale
Total assets

LIABILITIES
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources

FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
$ 69,352 135,252 $ 831,874 $ $ 47,615
--- -
1,155 581 7,255 394
113 518 14,159 296
--- -
--- -
--- -
136,520 70,451 853,288 48,305
2,497 3,084 7,837 1,997
--- -
--- -
325 - 13,306 -
--- -
2,822 3,084 21,143 1,997
--- -
----
--- -
133,698 67,367 832,145 46,308
--- -
--- -
133,698 67,367 832,145 46,308
$ 70,451 136,520 $ 853,288 $ 48,305 $
Special Revenue Funds
Assessment
District 98-01
Assessment
District 98-02
Assessment
District 98-02
Zone 2
Assessment
District 03-01
80 ITEM 8 Agenda Packet Page 112

CITY OF CITRUS HEIGHTS, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables (net of allowance for uncollectible):

Accounts
Interest
Due from other governments
Notes and loans
Prepaid costs
Land held for resale
Total assets

LIABILITIES
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources

FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
(Continued)
$ 1,542 38,145 $ 13,462 $ $ 273,033
--- -
318 - - 2,233
1,076 7,199 - 725
--- -
--- -
--- -
39,539 8,741 13,462 275,991
1,013 11,028 2,439 263
--- -
--- -
189 20,869 18 -
--- -
1,202 31,897 2,457 263
--- -
----
--- -
38,337 - 11,005 275,728
--- -
- (23,156) - -
38,337 (23,156) 11,005 275,728
$ 8,741 39,539 $ 13,462 $ 275,991 $
Special Revenue Funds
Lighting
Assessment
District
Police
Donations
Assessment
District 03-01
Zone 3
Assessment
District 03-01
Zone 2
81 ITEM 8 Agenda Packet Page 113

CITY OF CITRUS HEIGHTS, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables (net of allowance for uncollectible):

Accounts
Interest
Due from other governments
Notes and loans
Prepaid costs
Land held for resale
Total assets

LIABILITIES
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources

FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
$ 21,931 35,035 $ 61,856 $ $ 13,152
--- -
- 177 6,181 106
--- 1,238
--- -
--- -
--- -
35,035 22,108 68,037 14,496
--- 198
--- -
--- -
35,035 4,467 - -
--- -
35,035 4,467 - 198
--- -
----
--- -
- 17,641 68,037 14,298
--- -
--- -
- 17,641 68,037 14,298
$ 22,108 35,035 $ 68,037 $ 14,496 $
Special Revenue Funds
Fire CFD
Impact Fee
Fund
SB 1186
Access Comp
Fund
Multimodal
Impact Fee
Fund
Assessment
District 98-02
Fund
82 ITEM 8 Agenda Packet Page 114

CITY OF CITRUS HEIGHTS, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables (net of allowance for uncollectible):

Accounts
Interest
Due from other governments
Notes and loans
Prepaid costs
Land held for resale
Total assets

LIABILITIES
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources

FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
Total
Nonmajor
Funds
$ 805,338 732,454 $ 1,696,950 $ $ 26,375,735
- 110 548 337,742
12,654 - - 205,901
50,510 - - 2,377,789
--- 1,402,964
--- 8,258
- 3,440,097 - 6,224,697
795,618 4,245,545 1,697,498 36,933,086
80,701 14 11,646 1,133,480
--- 1,815
--- 1,729,434
--- 618,184
--- 510,121
80,701 14 11,646 3,993,034
--- 658,980
- - - 658,980
--- 8,258
714,917 - - 26,384,509
- 4,245,531 1,685,852 5,931,383
--- (43,078)
714,917 4,245,531 1,685,852 32,281,072
$ 4,245,545 795,618 $ 1,697,498 $ 36,933,086 $
Capital Projects Funds
General
Capital
Improvements
Community
Capital
Replacement
Measure A
Construction
83 ITEM 8 Agenda Packet Page 115