Crescent City City Council
February 6, 2023

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2/6/23 COUNCIL AGENDA

CITY OF CRESCENT CITY
Mayor Isaiah Wright Mayor Pro Tem Blake Inscore
Council Member Raymond Altman Council Member Jason Greenough Council Member Kelly Schellong
AGENDA

REGULAR CITY COUNCIL MEETING

FLYNN CENTER BOARD CHAMBERS
981 H STREET
CRESCENT CITY, CA 95531
MONDAY FEBRUARY 6, 2023 6:00 P.M.

ZOOM PHONE NUMBER: 1 (253) 215-8782
ZOOM WEBINAR ID: 861 1927 7038
MUTE / UNMUTE PRESS *6
RAISE HAND PRESS *9
CLOSED SESSION BEGINS AT 5:00 P.M.

OPEN SESSION BEGINS AT 6:00 P.M.

The public may access and participate in the public meeting using one or more of the following methods:
1) Attend the meeting in person, public comment at the podium will be allowed. 2) Participate live online via Zoom (details below) or by utilizing the link to join the meeting posted on both the City of Crescent City – City Hall Facebook page and the City of Crescent City website (www.crescentcity.org), public comment may be made by using the raise hand feature on Zoom;
3) Watch the meeting via livestream on YouTube (channel: City of Crescent City, California), public comment may be made by calling in to the meeting using the Zoom phone number; 4) Public comments may be made in advance by submitting written comment via [email protected] or by filing it with the City Clerk at 377 J Street, Crescent City, California, 95531. All public comments (via email or mail) must be received by the City Clerk prior to 12:00 p.m. the day of the meeting. Please identify the meeting date and agenda item to which your comment pertains in the subject line. Public comments so received will be forwarded to the City Council and posted on the website next to the agenda. Written public comments will not be read aloud during the meeting.

Notice regarding Americans with Disabilities Act: In compliance with the Americans with Disabilities Act, if you need special assistance to participate in the meeting, please contact the City Clerk’s office at (707)464-7483, ext. 223. Notification 48 hours before the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting [28 CFR 35.102-

35.104 ADA Title II]. For TTYDD use for speech and hearing impaired, please dial 711. A full agenda packet may be reviewed at City Hall, 377 J Street, Crescent City, CA or on our website:
www.crescentcity.org
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2/6/23 COUNCIL AGENDA

CLOSED SESSION
Call to order
Roll call

ANNOUNCEMENT OF CLOSED SESSION ITEMS
• Conference with Legal Counsel – Existing Litigation (Gov. Code Section 54956.9(d)(1): City of Crescent City v. Lounge Chair Investments, et al (Del Norte Superior Court Case No. CVUJ-2022-1131)
• Conference with Legal Counsel – Potential Litigation (Gov. Code Section 54956.9(d)(4): 1 case
• Conference with Real Property Negotiator (Gov. Code Section 54956.8): vacated segment of Taylor Street; Eric Wier, Property Negotiator • Public Employee Performance Evaluation (Gov. Code Section 54957(b)): Title: City Attorney and City Manager
• Conference with Labor Negotiator (Gov. Code Section 54957.6): Agency Representative: Eric Wier; Employee Association: Clerical Employees of Crescent City

OPEN SESSION
Call to order
Roll call
Pledge of Allegiance

REPORT OUT ON CLOSED SESSION

PUBLIC COMMENT PERIOD
Any member of the audience is invited to address the City Council on any matter that is within the jurisdiction of the City of Crescent City. Comments of public interest or on matters appearing on the agenda are accepted. Note, however, that the Council is not able to undertake extended discussion or act on non-agendized items. Such items can be referred to staff for appropriate action, which may include placement on a future agenda. All comments shall be directed toward the entire Council. Any comments that are not at the microphone are out of order and will not be a part of the public record. After receiving recognition from the Mayor, please state your name and city or county residency for the record. Public comment is limited to three (3) minutes. The public is additionally allotted three minutes each in which to speak on any item on the agenda prior to any action taken by the Council.
➢ Reports, Concerns, Referrals, Council travel and training reports – In accordance with Gov’t Code § 54954.2(a), City Council Members may make brief announcements or brief reports on their own activities. They may ask questions for clarification, make a referral to staff or take action to have staff place a matter of business on a future agenda.

CEREMONIAL ITEMS

1. Introduction of the New Warden for Pelican Bay State Prison, Warden Stephen Smith

2. Chief Commendation for Officer Daniel Sanders

3. Introduction of new employees: Police Recruits Jordan Fillippa and Samantha Aguirre 3 | P a g e
2/6/23 COUNCIL AGENDA

REPORTS AND PRESENTATIONS

4. Fiscal Year 2021-22 Financial Audit
• Recommendation: Receive presentation from auditor
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Receive and file the Fiscal Year 2021-22 Audited Financial Report for the City of Crescent City and the Report on Measure S Activities

CONSENT CALENDAR

5. Council Meeting Minutes
• Recommendation: Approve the January 10, 2023 and the January 17, 2023 meeting minutes of the City Council.

6. Warrant Claims List
• Recommendation: Receive and file the warrant claims list for the period January 7, 2023 through January 27, 2023.

7. Payroll Report
• Recommendation: Receive and file the biweekly payroll report for the period ending January 14, 2023, paid January 20, 2023.

8. Budget-to-Actual Financial Reports for December 2022 • Recommendation: Receive and file the monthly budget-to-actual financial reports of the City’s major operating funds for the month of December 2022

9. Budget for Peterson Park Maintenance and Fencing
• Recommendation: Approve and adopt Resolution No. 2023-09, A RESOLUTION OF

THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2022-23 BUDGET OF THE CITY OF CRESCENT CITY

10. Quarterly Cash and Investments Report as of December 31, 2022 • Recommendation: Receive and file quarterly cash and investments report as of December 31, 2022

11. Confirmation of Del Norte Solid Waste Management Authority Public Member Appointment
• Confirm the appointment of Michael Tompkins as the Public Commissioner for the Del Norte Solid Waste Management Authority

12. Redwood Coast Transit Authority Letter of Support
• Recommendation: Authorize the Mayor to sign a letter of support of the Redwood Coast Transit Authority TIRCP grant application for Expanding Transit Services and Growing Zero-Emission Fleets on California’s North Coast

13. Purchase of Three Utility Trucks
• Recommendation: Approve and authorize the City Manager to sign the Purchase Order for the purchase of three Public Works utility trucks PUBLIC HEARING - None
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CONTINUING BUSINESS

14. Val Polyanin Artwork Presentation and Programming Proposal • Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Direct staff to:

1. Option 1
▪ Proceed with hiring a videographer, art researcher, curator, and marketing consultant with a total budget of approximately $28,000 to launch a 10-month marketing campaign and the staffing to open the former Bank of America building, at 240 H Street, three days a week for an art exhibit from May through December 2023, including First Friday events for the 2023 season in coordination with the Downtown Divas
▪ Approve and adopt Resolution No. 2023-10, A RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE
FY 2022-23 BUDGET OF THE CITY OF CRESCENT CITY
▪

2. Option 2
▪ Proceed utilizing the former Bank of America building as is to display the art and allocate staff to open to the public on regularly scheduled First Friday events for the 2023 season in coordination with the Downtown Divas

3. Option 3
▪ Continue to utilize the Bank of America building to only store the art, do not allocate staffing or other resources to open the space to the public, and pursue permanent placement options

4. Option 4
▪ Direct staff as necessary and appropriate

NEW BUSINESS

15. Budget to Actual Operating Results for Fiscal Year 2021-22 • Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Receive and file budget-to-actual financial report of the City’s major operating funds for Fiscal Year 2021-22

16. Community Economic Resiliency Fund Pilot Funding Grant Application with the Crescent City Harbor District
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Direct staff to join the Crescent City Harbor District in their application for funding through the Economic Development Pilot Program
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17. Front Street Complete Street and Cultural Inclusion Project- RAISE Grant Application • Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Approve and adopt Resolution No. 2023-11, A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF CRESCENT CITY AUTHORIZING SUBMISSION OF A

JOINT GRANT APPLICATION WITH ELK VALLEY RANCHERIA TO THE

REBUILDING AMERICAN INFRASTRUCTURE WITH SUSTAINABILITY AND

EQUITY (RAISE) PROGRAM FOR THE FRONT STEET COMPLETE STREET AND

CULTURAL INCLUSION PROJECT

CITY COUNCIL ITEMS
➢ Legislative Matters – Consider miscellaneous legislative matters pertinent to the City of Crescent City. Authorize the Mayor to sign the appropriate letters and/or positions with respect to such matters.
➢ City Manager Report and City Council Directives – Pursuant to Crescent City Municipal Code § 2.08.200, the City Council may instruct the city manager on matters of importance to the administrative services of the City and provide direction with respect to subordinates of the City Manager. (Directives from individual Council Members that are not objected to by any member present shall be considered an order of the City Council.)

ADJOURNMENT
Adjourn to the regular meeting of the City Council of the City of Crescent City on Tuesday, February 21, 2023 at 6:00 p.m. in the Flynn Center, 981 H Street, Crescent City, CA 95531.

POSTED:

February 3, 2023
/s/ Robin Altman
City Clerk/Administrative Analyst
Vision:

The City of Crescent City will continue to stand the test of time and promote quality of life and community pride for our residents, businesses and visitors through leadership, diversity, and teamwork.

Mission:

The purpose of our city is to promote a high quality of life, leadership and services to the residents, businesses, and visitors we serve. The City is dedicated to providing the most efficient, innovative and economically sound municipal services building on our diverse history, culture and unique natural resources.

Values:

Accountability
Honesty & Integrity
Excellent Customer Service
Effective & Active Communication
Teamwork
Fiscally Responsible

Chief Commendation
for
Officer Daniel Sanders
Introduction of new employees:

Police Recruit Jordan Fillippa
and
Police Recruit Samantha Aguirre

CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: LINDA LEAVER, DIRECTOR OF FINANCE
DATE: FEBRUARY 6, 2023
SUBJECT: FISCAL YEAR 2021-22 FINANCIAL AUDIT
______________________________________________________________________

RECOMMENDATION
• Receive presentation from auditor
• Technical questions from Council
• Receive public comment
• Further Council discussion
• Receive and file Fiscal Year 2021-22 Audited Financial Report for the City of Crescent City and the Report on Measure S Activities

BACKGROUND AND ANALYSIS
The City’s financial statements are provided to give an accurate financial snapshot at a specific point in time. The City Council engages a Certified Public Accountant (CPA) to independently audit these statements to provide users of financial reports with assurance concerning their reliability and that the statements are fairly presented.

This is the ninth year that Badawi & Associates has audited the City’s financial statements. For the first five years, the City’s audit partner was Ahmed Badawi. According to California Government Code Section 12410.6, “a local agency shall not employ a public accounting firm to provide audit services to a local agency 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.” Changing auditors regularly ensures that the City’s financial records are examined from a fresh perspective and provides additional assurance of transparency. Therefore, after Mr. Badawi served as primary auditor for five years, the City issued a Request for Proposals to select a new audit partner and/or audit firm. After receiving proposals from four audit firms and conducting interviews, the committee (made up of two Council members, City Manager, and Finance Director) selected Badawi & Associates with Mitesh Desai as the audit partner. This audit is Mr. Desai’s fourth for the City.

FY 2021-22 AUDIT
FEBRUARY 6, 2023
2 The independent auditor tests and reviews the City’s records and policies, interviews City staff, and confirms certain details with outside parties (including banks, the State, the County, the City’s insurance provider, legal firms, local businesses, and others) in order to provide an opinion on whether the financial statements present fairly, in all material respects, the financial position of the City. Audit work begins after the fiscal year ends (June 30) and continues through several phases taking approximately six months. The Fiscal Year 2021-22 audit was completed December 29, 2022.

Mr. Desai’s opinion is that the City’s financial statements do present fairly, in all material respects, the financial position of the City as of June 30, 2022. This is sometimes referred to as a “clean audit”, and it is the City’s goal to achieve this result every year.

The financial report contains the Independent Auditor’s Report, the Management Discussion and Analysis (MD&A), government-wide financial statements, fund financial statements, notes to the financial statements, required supplemental information, combining financial statements and the single audit report.

Also included in the agenda packet is the Auditor’s Communication with Those Charged with Governance. This letter describes the responsibilities of the auditor, how the audit was planned and performed, and the limitations that are inherent in any audit process.

The third item included in the agenda packet is the Auditor’s Report on Agreed-Upon Procedures Applied to Appropriations Limit Schedule. As part of the City’s annual budget process, the Appropriations Limit (also known as the Gann Limit) is calculated for the upcoming fiscal year. The City’s auditor reviews the factors chosen by the City to calculate the limit and verifies that the calculations are correct compared to the prior year.

Finally, the City also engaged the auditor to audit and report on the City’s Measure S activities. The voters of the City approved Measure S (a local 1% transactions and use tax, often referred to as a sales tax) in November 2020 and the tax began April 1, 2021.

The auditor’s report on Measure S revenues and expenses for FY 2021-22 are included here.

FISCAL ANALYSIS
Receiving and filing the annual audit reports does not have a direct fiscal impact. The City’s is required to use an independent auditor each year, and the cost associated with the audit contract is included in each annual budget.

STRATEGIC PLAN ASSESSMENT
This report is consistent with Strategic Plan Goal #3B: Maintain responsible fiscal management and accountability.

FY 2021-22 AUDIT
FEBRUARY 6, 2023
3 ATTACHMENTS

1. Fiscal Year 2021-22 Audited Financial Report

2. SAS114 Auditor’s Communication with Those Charged with Governance

3. Report on Agreed-Upon Procedures Applied to Appropriations Limit Schedule

4. Report on Measure S Activities
Crescent City, California
Annual Audit Report and Financial Statements
For the year ended June 30, 2022

City of Crescent City
Annual Audit Report and Financial Statements
For the year ended June 30, 2022
Table of Contents
Page

INTRODUCTORY SECTION
City Officials .............................................................................................................................................................. 5

FINANCIAL SECTION
Independent Auditors’ Report ............................................................................................................................... 9 Management Discussion and Analysis .............................................................................................................. 15 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ............................................................................................................................. 41 Statement of Activities ................................................................................................................................... 42 Fund Financial Statements:

Governmental Fund Financial Statements:

Balance Sheet ............................................................................................................................................... 50 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position .......................................................................... 51 Statement of Revenues, Expenditures and Changes in Fund Balances .............................................. 52 Reconciliation of the Governmental Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities ............................................................................................................................ 53 Proprietary Fund Financial Statements:

Statement of Net Position .......................................................................................................................... 58 Statement of Revenues, Expenses, and Changes in Net Position ........................................................ 59 Statement of Cash Flows ............................................................................................................................ 60 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position ........................................................................................................ 66 Statement of Changes in Fiduciary Net Position.................................................................................... 67 Notes to Basic Financial Statements ................................................................................................................... 71 1 City of Crescent City
Annual Audit Report and Financial Statements
For the year ended June 30, 2022
Table of Contents, Continued
Required Supplementary Information:

Other Post Employment Benefits:

Schedule of Changes in the Net OPEB Liability and Related Ratios Last Ten Years ............................ 104 Schedule of Contributions Last Ten Fiscal Years ....................................................................................... 106 Defined Benefit Pension Plan:

Schedule of the City’s Proportionate Share of the Net Pension Liability Last Ten Years ..................... 108 Schedule of Contributions Last Ten Years ................................................................................................... 110 Budgetary Information:

Statements of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual - General Fund ........................................................................................................... 113 Statements of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual - Housing Authority Section 8 Fund ...................................................................... 114 Supplementary Information:

Combining Balance Sheets – Nonmajor Governmental Funds .................................................................... 118 Combining Statements of Revenues, Expenditures, and Changes in Fund Balance– Nonmajor Governmental Funds .................................................................................... 120 Combining Balance Sheets – Internal Service Funds ..................................................................................... 122 Combining Statements of Revenues, Expenses, and Changes in Net Position– Internal Service Funds ....................................................................................................... 124 Combining Statements of Cash Flows – Internal Service Funds ................................................................. 126

SINGLE AUDIT SECTION
Independent Auditors’ 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 ..................................................................................... 129 Independent Auditors’ Report on Compliance For Each
Major Program and on and Internal Control Over
Compliance Required By The Uniform Guidance ......................................................................................... 131 Schedule of Expenditures of Federal Awards ................................................................................................... 135 Notes to Schedule of Expenditures of Federal Awards.................................................................................... 136 Schedule of Findings and Questioned Costs ..................................................................................................... 137 2 INTRODUCTORY SECTION
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4 City of Crescent City
City Officials
For the year ended June 30, 2022
Name Office
Jason Greenough Mayor
Isaiah Wright Mayor Pro Tem
Ray Altman Council Member
Blake Inscore Council Member
Beau Smith Council Member
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6 FINANCIAL SECTION
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8 INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Crescent City
Crescent City, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Crescent City, California (City) as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2022, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that 9 To the Honorable Mayor and Members of the City Council of the City of Crescent City
Crescent City, California

includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks.

Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control– related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison information, other post-employment benefit plans information, and pension plan information on pages 15-36 and 104-114 be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
10 To the Honorable Mayor and Members of the City Council of the City of Crescent City
Crescent City, California

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual nonmajor fund financial statements, and schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The combining and individual nonmajor fund financial statements, and schedule of expenditures of federal awards on pages 118-127, and 135 are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements, and schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information Included in the Annual Audit Report and Financial Statements Management is responsible for the other information included in the Annual Audit Report and Financial Statements. The other information comprises the introductory section but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 29, 2022, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Berkeley, California
December 29, 2022
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12 MANAGEMENT DISCUSSION AND

ANALYSIS
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14 CITY OF CRESCENT CITY
MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended June 30, 2022
As management of the City of Crescent City (City), we offer readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2022. We encourage readers to consider the information presented here in conjunction with the City’s basic financial statements (beginning on page 41).

The Management’s Discussion and Analysis (MD&A) presents financial highlights: an overview of the accompanying financial statements, an analysis of financial position and results of operations, a current­to­prior year analysis, a discussion on restrictions and commitments, and a discussion of significant activity involving capital assets and long­term debt. The MD&A is based on currently known facts, decisions, and conditions that existed as of the date of the independent auditor’s report.

Financial Highlights
Government­Wide Financial Statements
The government­wide financial statements (pages 41­43) report information about the City as a whole, using the economic resources measurement focus and accrual basis of accounting. This means that all assets and liabilities (both short­term and long­term) are presented, and revenues are recorded when they are earned and expenditures or expenses are recorded when they are incurred, regardless of the timing of cash flows. For the most part, transactions between funds have been removed, except when eliminating the interfund transactions would obscure the costs of providing services.

Total assets and deferred outflows of resources of the City were $87,746,455and total liabilities and deferred inflows of resources were $51,317,344 on June 30, 2022. The City’s assets and deferred outflows exceeded its liabilities and deferred inflows by $36,429,111 (net position) for the fiscal year reported. This is an increase of $1,447,406 from the previous year when assets exceeded liabilities by $34,981,705.

The increase includes:
x $897,723 increase in net investment in capital assets (capital assets less depreciation and outstanding debt related to the assets) due to capital improvement projects and asset purchases, including grantfunded projects, and debt payments. x $154,967 increase in restricted net position, which includes a decrease of $40,832 in the Housing Authority Fund (for low and moderate­income housing programs), increase of $597,216 in the CDBG Fund (representing reimbursements for prior year expenditures), increase of $141,205 in the Successor Housing Fund (representing a reclass of amounts due from the Successor Agency), and smaller increase in the RMRA and Gas Tax Funds (for street projects).
x $394,716 increase in unrestricted net position due to operating results.

Total net position is the difference between (1) total assets and deferred outflows of resources and (2) total liabilities and deferred inflows of resources. Net position includes both short­term and long­term assets and liabilities, and is comprised of the following:
x Capital assets, net of related debt and accumulated depreciation, of $28,565,370 includes real property, construction­in­progress, structures and improvements, equipment, and infrastructure. x Net position of $1,270,344 is restricted for capital projects, community development, low­income housing, and other purposes.
15 x Net position of $350,291 is restricted for debt service. x Unrestricted net position of $6,243,106 represents the portion available to meet the City’s ongoing obligations to citizens and creditors.

Fund Financial Statements
The fund financial statements (pages 50­57) present information about each major fund of the City and the aggregate of all non­major funds. A fund is a group of related accounts that are used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance­related legal requirements.

All of the funds of the City can be divided into three categories:
x Governmental funds: These funds are used to account for activities primarily supported by taxes, grants, and similar revenue sources. These are essentially the same functions reported as governmental activities in the government­wide financial statements. However, unlike the government­wide financial statements, governmental fund financial statements use the current financial resources measurement focus (near­term inflows and outflows of spendable resources). This information may be useful in evaluating a government’s near­term financing requirements. x Proprietary funds: These funds are used to account for activities which are primarily supported by fees and charges for services. Proprietary funds, like the government­wide financial statements, use the economic resources measurement focus. The City maintains two types of proprietary funds, enterprise funds and internal service funds. Enterprise funds are used to report the same functions presented as business­type activities in the government­wide statements. Internal service funds are used to allocate the costs of centralized activities and services performed by certain departments of the City for other departments of the City.
x Fiduciary funds: These funds are used to account for resources that the City holds as a trustee or agent on behalf of another party. These funds are not included in the government­wide statements, as the resources cannot be used to support the City’s own programs.

Governmental Funds
Governmental funds include the General Fund, special revenue funds, and capital projects funds. The City maintains two major governmental funds (General Fund and Housing Authority Fund) and eleven non­major governmental funds. Financial statements for each major fund and the aggregate of all non­major funds are presented on pages 50­53. Individual fund data for each non­major fund is provided in the form of combining statements on pages 118­121.

The City’s governmental funds reported total ending fund balance of $6,670,348 this year. This compares to the prior year ending net position of $3,178,696 and is an increase of $3,491,652 which includes:
x $551,994 net increase in the General Fund balance due to total revenues exceeding total expenditures. (See the section on General Fund budget comparison for more details.) x $40,832 net decrease in the Housing Authority fund balance due to expenditures exceeding revenues. The fund balance is restricted to low and moderate­income housing programs. x $2,980,490 net increase in other governmental fund, including an increase of $597,216 in the CDBG Fund for reimbursement of prior year expenditures, $2,034,828 increase in the General Capital Improvement Fund for grant revenues and transfers from the General Fund for use in planned capital projects, increase of $141,205 in the Successor Housing Fund for reclass of amounts due from the Successor Agency due to State regulation, increases of $96,502 in the Fire Vehicle Replacement Fund and $55,402 in the Police Vehicle Replacement Fund for transfers from the 16 General Fund to be used for future equipment and apparatus purchases, and small increases and decreases in other minor funds.

For the fiscal year ending June 30, 2022, the fund balance of the General Fund was $4,049,517. The Fund Balance Reserve Policy states the City Council’s goal is to achieve and maintain a minimum of 25% of the annual general fund appropriations, including an estimate that 5% of the adopted budget will not be spent.

The original adopted General Fund budget (expenditures plus transfers out) for the next fiscal year 2022­23 was $10,393,380, with the fund balance from fiscal year 2021­22 being 39%. The City Council has the authority to amend the budget during the fiscal year as needed. The original budgeted expenditures compared to budgeted revenues for fiscal year 2022­23 are projected to decrease the fund balance by $1,372,898 which would bring the fund balance to $2,676,619 or 26% of the original budgeted expenditures.

The major governmental funds are discussed in greater detail below in the section “Financial Analysis of the City’s Funds.”
Proprietary Funds
The City’s proprietary funds include three enterprise funds (Sewer Fund, Water Fund, and Recreational Vehicle (RV) Park Fund) and six internal service funds. Financial statements for each enterprise fund and the aggregate of all internal service funds are presented on pages 58­61. Individual fund data for each internal service fund is provided in the form of combining statements on pages 122­125.

The enterprise funds reported total ending net position of $18,830,052 as of June 30, 2022. This compares to net position as of the prior year of $19,707,601 and is a decrease of $877,549 which includes:
x $898,651 net decrease in the Sewer Fund net position due to expenses exceeding revenues. x $31,632 net decrease in the Water Fund net position due to expenses exceeding revenues. x $52,734 net increase in the RV Park Fund net position due to revenues exceeding expenses.

The internal service funds reported total ending net position of $1,351,000 as of June 30, 2022. This represents a net increase of $138,020 from the prior year net position of $1,212,980.

The proprietary funds are discussed in greater detail below in the section “Financial Analysis of the City’s Funds.”
Fiduciary Funds
The City maintains one fiduciary fund: the Successor Agency RDA Fund represents the wind­down activities of the Successor Agency to the dissolved former Redevelopment Agency. The fiduciary fund financial statements are presented on pages 66­67.
17 Overview of the Financial Statements
This discussion and analysis are intended to serve as an introduction of the City’s basic financial statements. The basic financial statements include: (1) government­wide financial statements, (2) fund financial statements, and (3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government­Wide Financial Statements
The government­wide financial statements present both long­term and short­term information about the City’s overall financial picture. Financial reporting at this level uses a perspective similar to that found in the private sector with its basis of full accrual accounting and elimination or reclassification of internal activities.

The Statement of Net Position is measured as the difference between (a) assets and deferred outflow of resources and (b) liabilities and deferred inflow of resources. This is one way to measure the City’s financial health, or financial position. Over time, increases or decreases in the City’s net position may serve as an indicator of whether its financial health is improving or deteriorating.

The Statement of Activities presents information on how the City’s net position changed during the fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in the statement for some items that only result in cash flows in future periods (e.g. earned but unused vacation leave).

In both the Statement of Net Position and Statement of Activities, we divide the City into two kinds of activities:

Governmental Activities – Most of the City’s basic services are reported here, including General Government (City Council, City Clerk, City Manager’s Department, Finance, Attorney, Economic Development, etc.), Public Safety (Police and Fire), Community Development, Planning, Swimming Pool, Parks and Public Works. Revenues from property taxes, transient occupancy taxes (TOT), sales tax, business license tax, etc. finance most of these activities. In the government­wide statements, internal service funds are included here as well.

Business­type Activities – The City charges a fee to customers to recover all or most of certain services it provides. The City’s water, sewer, and recreational vehicle park are included in this category.

Fund Financial Statements
The Fund Financial Statements are designed to report information about groupings (funds) of related accounts, which are used to maintain control over resources that have been segregated for specific activities or objectives.

The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance­related legal requirements. All of the funds can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. The City uses all three types, each using different accounting methods.

Governmental Funds – Governmental funds are used to account for essentially the same functions reported as governmental activities in the government­wide financial statements. However, unlike the government­wide financial statements, governmental fund financial statements focus on near­term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near­term financing requirements.
18 Because the focus of governmental funds is narrower than that of the government­wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government­wide financial statements. By doing so, readers may better understand the long­term impact of the City’s near­term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City adopts an annual appropriated budget for the General Fund. A budgetary comparison statement has been provided in the Required Supplementary Information section of this report.

Proprietary Funds – Proprietary funds are primarily used to account for when the City charges for the services it provides, whether to outside customers or to other units of the City. These funds are reported in the same way that all activities are reported in the Statement of Net Position and the Statement of Activities, using an accrual basis of accounting. In fact, the City’s enterprise funds (a component of proprietary funds) are the same as the business­type activities that are reported in the governmentwide financial statements but provide more detailed information, such as the statement of cash flows.

The City uses internal service funds (the other component of proprietary funds) to report activities that provide supplies and services for the City’s other programs and activities, such as Building and Equipment Services, Insurance, and Information Technology funds. Since these activities predominantly benefit governmental rather than business­type functions, they are included with the governmental activities in the government­wide financial statements. However in the fund financial statements, internal service funds are reported with the proprietary funds because they use the same basis of accounting.

Fiduciary Funds – Fiduciary funds are used to account for resources held for the benefit of parties outside the City. In these cases, the City has a fiduciary responsibility and is acting as a trustee. The Statement of Fiduciary Net Position separately reports all of the City’s fiduciary activities. The City excludes those activities from the City’s other financial statements because the City cannot use these assets to finance its operations. However, the City is responsible for ensuring that the assets reported in these funds are used for their intended purposes.

Notes to the financial statements
The accompanying notes to the financial statements provide information essential to a full understanding of the government­wide and fund financial statements. The notes to the financial statements begin immediately following the basic financial statements.

Required Supplementary Information
In addition to the basic financial statements and accompanying notes, this report also presents Required Supplementary Information. Information regarding the City’s contributions to Other Post­Employment Benefits and the Defined Benefit Pension Plan is included here. Statements of Revenues, Expenditures, and Changes in Fund balances – Budget and Actual for the General Fund and the Housing Authority Fund are also included here.

Supplementary Information
This section includes the individual fund statements for the nonmajor governmental funds and the internal service funds.
19 Financial Analysis of the City as a Whole
This analysis will focus on the City’s net position (Table 1) and changes in net position (Table 2) of the governmental and business­type activities for the fiscal year ending June 30, 2022. This information is shown in greater detail in the government­wide financial statements on pages 41­43. 20 In fiscal year 2021­22, governmental activities increased the City’s net position by $2,324,955 and business­type activities decreased the City’s net position by $877,549 as compared to the prior fiscal year. In fiscal year 2021­ 22 government­wide revenues decreased by $1,668,856 and expenses increased by $4,098,046 compared to the prior year.

Revenues in governmental activities decreased by $1,916,251 (largely due to increased tax revenue offset by decrease in grant revenues compared to the prior year) and expenses increased $2,484,622 compared to the prior year. Even with the decrease in revenues and increase in expenditures compared to the prior year, overall net position still increased due to current year revenues exceeding current year expenditures.

In business­type activities, revenues increased by $247,395 and expenses increased by $1,613,424. -
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
June 30, 2022 June 30, 2021
Net Position - Government-Wide
Unrestricted
Restricted
Net investment in
capital assets
21 22
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
FY 2021-22 FY 2020-21
Revenues - Government-Wide
Charges for services
Operating
grants/contributions
Capital
grants/contributions
Sales tax
Measure S
Transient occupancy tax
Property taxes
Other
23 Financial Analysis of the City’s Funds
As noted earlier, the City of Crescent City uses fund accounting to ensure and demonstrate compliance with finance­related legal requirements. Under the Government Accounting Standards Board Statement 54 (GASB 54), fund balances are classified as Nonspendable, Restricted, and Unassigned. Nonspendable fund balances are amounts that are inherently nonspendable, i.e. cannot be spent because of their form (such as inventories or prepaid expenses) or because they must be maintained intact. Restricted fund balances are amounts with externally enforceable limitations on use, such as limitations imposed by creditors or grantors, and limitations imposed by other governments. Unassigned fund balances (residual net resources) are the amount in excess of Nonspendable and Restricted amounts.

Governmental Funds. The focus of the City’s governmental funds is to provide information on near­term inflows, outflows, and balances of resources that are available for spending. Such information is useful in assessing the City’s financial requirements.

The following discussion focuses on the City’s two major governmental funds. The non­major governmental funds are reported in aggregate in the governmental fund financial statements beginning on page 50, and in detail in the combining statements beginning on page 118. -
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
FY 2021-22 FY 2020-21
Expenses - Government-Wide
General government
Community
development
Public safety
Human services and
recreation
Public works
Admin overhead
allocation
Sewer
Water
RV park
24 General Fund. The General Fund is the chief operating fund of the City of Crescent City. The General Fund experienced an excess of revenues over expenditures in the amount of $2,175,156; transfers in and out netted to a negative $1,929,941. This resulted in a net increase in Fund Balance of $551,994.

The following tables, Revenues by Source (Table 3) and Expenditures by Function (Table 4), provide a two­year comparison of General Fund activity. Accompanying the tables are brief explanations of significant changes.

Fiscal year 2021­22 General Fund revenue increased by $2,257,005 (approximately 35%), nearly all of which was in tax revenue, in comparison with the prior year. Primary variations from the prior fiscal year include:
x Tax revenue increased $2,317,838 from $4,867,886 in fiscal year 2020­21 to $7,185,724 in fiscal year 2021­22. The primary increases were in sales tax and transient occupancy tax, plus the addition of a new local tax measure (Measure S), which was approved by voters in November 2020 and went into effect in April 2021. There were three months of Measure S revenue in fiscal year 2020­21, and fiscal year 2021­ 22 was the first full year of Measure S revenue.
x Intergovernmental revenues decreased $173,385 from $455,269 in fiscal year 2020­21 to $281,884 in fiscal year 2021­22. Intergovernmental revenues are largely grant funds and fluctuate depending on the specific programs in a fiscal year. The prior fiscal year included a grant for updating the Beachfront Park Master Plan (approximately $90,000 grant); the rest of the difference includes multiple smaller grants.

General Fund expenditures are grouped into the following categories:
x General Government includes City Council, City Manager, City Attorney, City Clerk, Finance, Human Resources, Community Support, Economic Development, and payments made under agreements with other agencies, such as revenue sharing agreements with the County. x Public Safety includes Police and Fire.
x Community Development includes Building Inspection, Code Enforcement, and Planning. x Human Services and Recreation includes the Cultural Center and Municipal Swimming Pool. x Public Works includes Engineering, Streets, and Parks. 25 x Administrative Overhead includes charges for services provided to the General Fund by other City departments (Information Technology, Building Maintenance, Equipment, and Insurance).

Total General Fund expenditures, not including transfers, increased by $1,279,395 from the prior fiscal year. The primary contributors to this increase include:
x $440,445 increase in Human Services and Recreation expenditures. This is largely due to increased spending for the municipal swimming pool, due to the pool being open for the full fiscal year (the pool was closed for much of fiscal year 2020­21 due to COVID­19) as well as increased funding from Measure S.
x Increase of $330,841 in Public Safety. This is largely due to increased funding from Measure S for additional staffing, equipment, training, and supplies. x Increase of $277,700 in Public Works. This is largely due to increased spending on street maintenance, most of which was funded by Measure S.
x Increase of $113,049 in General Government, most of which was increased spending on economic development.

Housing Fund. The Housing Authority revenues are provided by the Department of Housing and Urban Development (HUD) on a calendar year basis. They are provided to the Housing Authority (HA) through Housing Assistance Payments (HAP) and Administrative funds. The HAP payments are designated for rental assistance for tenants and are paid to property owners through the Housing Choice Vouchers (HCV) program and other programs. Administrative funds are designated for any costs associated with administering the programs.

The Housing Authority is included in these financials as a governmental fund. It is a Basic Component Unit of the City of Crescent City and, as such, it is more fully reported on in its stand­alone financial statement, also issued as of June 30, 2022. In fiscal year 2021­22, the Housing Authority experienced a surplus of expenditures over revenues in the amount of $40,832. This decreased the Housing Authority’s fund balance from $439,847 to $399,015. As described above, the Housing Authority’s fund balance fluctuates year to year due to timing differences between the City’s fiscal year reporting and the Federal funding, which operates on a calendar year basis. In addition, in order to maintain or increase its funding, the Housing Authority must spend the HAP funds it receives without building up an excessive reserve.
26 Proprietary funds. Proprietary funds operate in a business­type environment. The proprietary fund statements share the same focus as the government­wide statements, reporting both short­term and long­term information about financial status. The City’s proprietary funds include the Sewer and Water utilities and the Recreational Vehicle (RV) Park. A two­year comparison of change in net assets for these funds is in the following tables.

Sewer Fund. In fiscal year 2021­22, the change in net position was a negative $898,651. The decrease in net position was due to operating expenses exceeding operating revenues plus interest and transfers.

Sewer treatment revenues increased by $24,199 and connection fee revenue increased by $317,081 (largely due to the construction of a new casino) while expenses increased by $984,521. The most significant factor in the expense increase is the calculation of pension obligations.

The decrease in net position of $898,651 is comprised of an increase in net investment in capital assets of $58,288 and a decrease of $956,939 in unrestricted net position. Unrestricted net position represents the total net assets available to meet ongoing operations. This is not the same as available cash, as not all assets are cash, and also not the same as working capital. Working capital is the difference between current assets (cash plus receivables expected to be collected within one year) and current liabilities (liabilities due within one year) and can be used as an indication of the fund’s ability to meet its near­term obligations. This should be considered in the context of the enterprise fund’s capital improvement plan. When capital assets are purchased or constructed with cash, the current asset (cash) is converted to a non­current asset (capital asset) and is no longer available working capital.
27 28
Water Fund. In fiscal year 2021­22, the change in net position was a negative $31,632 due to expenses exceeding revenues.

Water operating revenues decreased slightly, and expenses increased $550,004, largely driven by the calculation of pension obligations.

The decrease in net position of $31,632 is comprised of an increase in net investment in capital assets of $146,329, an increase of $18 in restricted net position, and a decrease of $177,979 in unrestricted net position.

Unrestricted net position represents the total net assets available to meet ongoing operations. This is not the same as available cash, as not all assets are cash, and also not the same as working capital. Working capital is the difference between current assets (cash plus receivables expected to be collected within one year) and current liabilities (liabilities due within one year) and can be used as an indication of the fund’s ability to meet its nearterm obligations. This should be considered in the context of the enterprise fund’s capital improvement plan.

When capital assets are purchased or constructed with cash, the current asset (cash) is converted to a noncurrent asset (capital asset) and is no longer available working capital.

Water fund net position has increased over the last several years due to a series of rate increases implemented in 2013 – 2017. These funds are intended to be used for several large capital improvement projects, including upcoming projects for tank rehabilitation, water main redundancy, and water meter upgrades. 29 30
Lighthouse Cove Recreational Vehicle (RV) Park. The RV Park Fund revenues exceeded expenses by $52,734 in fiscal year 2021­22. Operating revenues increased by $55,662, and operating expenses increased by $78,899, primarily due to increases in utilities, advertising, and maintenance.

The increase in net position of $52,734 is a combination of a decrease of $16,910 in net investment in capital assets and an increase of $69,644 in unrestricted net position due to operations. 31 General Fund Budgetary Highlights. In preparing its annual budgets, the City attempts to estimate revenues using realistic and conservative methods and budgets its expenditure activities in a prudent manner. The City Council adopts budget adjustments during the fiscal year to reflect changed priorities and availability of additional revenues.

The General Fund budget for FY 2021­22 included a projected deficit of expenditures exceeding current revenues by $584,770 (plus a planned debt service repayment of $20,737), which would decrease the General Fund reserve balance. Actual results were a surplus of $551,994.

Actual General Fund revenues (including transfers) were under budget by $55,261. Specific revenues with significant variances (both over budget and under budget) are listed below:
x Sales tax over budget by $115,710
x Measure S over budget by $248,200
x Transient Occupancy Tax over budget by $322,825
x Fire service fees under budget by $264,087, impacted by two issues. These are expenditures that are reimbursed by other agencies. Of the variance, $126,841 is for revenues that were billed but not collected within the measurement period for this fiscal year and will be recognized as revenues in the following fiscal year. The remaining amount is due to expenditures coming in under budget and therefore not reimbursed by outside agencies.
x Planning department grant revenues under budget by $175,913, for grants that were not yet completed and will be carried over to fiscal year 2022­23.
32 x City Manager department grant revenues under budget by $105,133, for grants that were not yet completed and will be carried over to fiscal year 2022­23. x Adjustment to fair market value of negative $45,784. The City adjusts its investment in LAIF to fair market value as required by GASB. Although this is not a realized loss, the fair market value adjustment must be recognized on the income statement.
x Transfers in were under budget by $55,365, caused by other revenues (such as gas tax, which is collected in the Gas Tax Fund and then transferred to the General Fund for street purposes) being under budget, and a delay in purchasing safety equipment which would then be reimbursed by a transfer from the Insurance Fund.

Actual General Fund expenditures (including transfers out) were under budget by $1,268,467. There were a variety of factors affecting these variances, and the most significant are described below:
x Wages and benefits under budget by $310,755
o Fire Department under budget $88,028 in planned volunteer staffing to be funded by Measure S. Most of this is related to a station staffing program which was not able to be started when planned. The unused budget is held in the Measure S balance to be used for future Measure S programs.
o Police Department under budget $66,638 due to both unused health benefits ($29,104) and some position vacancies.
o Swimming Pool under budget $39,249 due to vacancies.
o Vacancies and unused benefits across multiple departments. x Projects under budget by $297,179 (carried over to next year), including an economic sustainability grant, cultural diversity grant, planning grants, and street design work funded by Measure S. x Contract services under budget by $241,380, spread across all departments. x Parts and supplies under budget by $223,271, spread across all departments. The largest amount in a single department is the Fire Department with $47,938 under budget, most of which was rebudgeted in the following year for purchasing equipment and turnouts. The Street Department was under budget $31,237, followed by the Swimming Pool with $29,861. The rest is spread across many departments. x Utilities across all departments were under budget by $63,874.

As discussed above, the City budgets expenditures conservatively, with all authorized positions funded as well as all anticipated operational needs and projects. Actual expenditures will be under budget when positions are unfilled for all or a portion of the fiscal year, employees do not utilize all of their allowed benefits, projects are deferred, or operational needs come in lower than anticipated.

Table 8 shows a two­year comparison of General Fund budgets and actual results. 33 Capital Asset and Debt Administration
Capital assets. As of June 30, 2022, the City had a total net investment in capital assets of $28,565,370 (original value of assets less accumulated depreciation and associated debt). This is an increase of $897,723 over the net investment in capital assets as of June 30, 2021. The increase is primarily due to the City’s increased investment in capital projects, both City­funded and grant­funded, and payment of long­term debt, which more than offset the decrease in net investment due to depreciation. The most significant of these included:
x Continuation of bank stabilization project design along Pebble Beach x Art collection donated by local artist Val Polyanin
x Purchase of vehicles and equipment including a dump truck, utility van, pickup truck for the Police Department, and ditch witch
x Beginning of reconstruction of Front Street between G Street and I Street x Upgrade work on the membranes at the Wastewater Treatment Plant 34 Long­term debt. As of June 30, 2022, the City had total debt outstanding of $33,151,030; this is a decrease of $2,043,152 from the total debt outstanding on June 30, 2021 which was $35,194,182. This reduction is due to loan principal payments totaling $2,047,663 and a small increase in compensated absences payable.

Economic Factors and Next Year’s Budget and Rates
The City Council, working with City staff, continues to evaluate revenues and expenses closely as well as future economic trends and capital improvement needs. For many years, the City has been challenged to allocate limited resources to the needs of the community. One strategy the City continues to implement is to actively seek grant funding for projects to maximize the availability of ongoing revenues to meet ongoing expenses.

Current and upcoming grant­funded projects include the Pebble Beach bank stabilization, a Prop 68 grant for Beachfront Park improvements, Amador water tank rehab, economic development projects, and planning grants.

The City recently completed 10­Year Master Plans for both the Fire Department and the municipal swimming pool, as well as a staffing plan update for the Police Department. In order to fund these goals and other general fund needs such as street maintenance, the City proposed a 1% transactions and use tax (local sales tax) which was approved by voters in November 2020. This tax (called Measure S) became effective April 1, 2021 and is currently projected to increase General Fund revenues by $2 million annually. The City Council established an 35 oversight committee made up of five City residents and two non­voting City staff members, to review the revenues and expenditures of the Measure S tax and make recommendations to the City Council for future spending. There was a local initiative to repeal Measure S, which was on the November 8, 2022 ballot. City voters overwhelmingly rejected the repeal and kept Measure S in place.

Increasing pension costs in addition to general inflation will continue to put pressure on City budgets, and the City is committed to maintaining prudent financial policies to meet these obligations.

Sewer Fund net position has again decreased. Projections for this fund show that ongoing revenues may not be sufficient to support the operational needs, debt service, and needed capital improvements. In addition to the City’s successful request for interest relief on the State Revolving Fund loan, the City completed a sewer revenue sufficiency study to determine the rate structure necessary to address the ongoing needs of the Sewer Fund.

Although the resulting rate increase was defeated in a referendum, the City remains committed to addressing the long­term health of this fund. The City was also successful in negotiating an amendment to its loan contract with the State Water Resources Control Board, eliminating the requirement for a Capital Reserve Fund. This allows the City to invest those funds in needed capital improvements. In August 2019, the City entered into a contract with Operations Maintenance International, Inc. (also known as Jacobs Engineering) to provide the operations, maintenance, and management of the City’s Wastewater Treatment Plant. This contract will ensure staffing is maintained and needed projects are completed. This also means the City will have the resources to implement deferred projects, which will improve the reliability and efficiency of the facilities but will also reduce available working capital as reserves are spent on these projects. The City continues to examine ways to reduce costs, increase efficiencies, obtain grants, and finally increase revenues, and is currently working with an outside consultant on an updated rate study.

The Water Fund net position had increased significantly in recent years, due to successful implementation of rate increases in anticipation of capital improvement needs. The final rate increase was effective July 1, 2017.

The City has plans for several major capital projects (water tank rehabilitation, additional water main redundancy, and new water meters) and is evaluating the best approach to fund those improvements. Design work has been completed for one of the water tank rehab projects and has begun for the second tank, partially grant­funded in a partnership with Elk Valley Rancheria. The City is currently working with an outside consultant on an updated rate study.

Contacting the City’s Financial Management
This financial report is designed to provide a general overview of the City’s finances, comply with finance­related laws and regulations, and demonstrate the City’s commitment to public accountability. If you have questions about this report or would like to request additional information, contact the City’s Finance Department, 377 J Street, Crescent City, CA 95531, (707) 464­7483.
36 BASIC

FINANCIAL STATEMENTS
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38 GOVERNMENT-WIDE

FINANCIAL STATEMENTS
39 This page intentionally left blank
40 Governmental Business-type
Activities Activities Total
Assets
Cash and investments 7,390,968 $ 11,644,411 $ 19,035,379 $ Receivables (net) 652,005 1,028,343 1,680,348
Due from other governments 1,456,334 - 1,456,334
Prepaid items 19,876 10,403 30,279
Due from RDA Successor Agency 137,257 548,228 685,485
Land held for redevelopment 89,752 - 89,752
Notes receivable 166,247 194,372 360,619
Leases receivable 282,464 236,877 519,341
Internal balances (497,696) 497,696 -
Nondepreciable capital assets 4,821,144 1,585,403 6,406,547 Depreciable capital assets, net 12,662,502 42,276,911 54,939,413 Total Assets 27,180,853 58,022,644 85,203,497
Deferred outflow of resources
Pension related amounts 1,515,246 807,239 2,322,485
OPEB related amounts 134,783 85,690 220,473
Total deferred outflow of resources 1,650,029 892,929 2,542,958 Liabilities
Accounts payable 690,283 445,213 1,135,496
Accrued wages 148,035 - 148,035
Deposits 13,352 472,561 485,913
Unearned revenue 912,876 2,054 914,930
Long term liabilities
Compensated absences - due within one year 233,709 76,974 310,683 Compensated absences - due in more than one year 16,908 42,849 59,757 Net pension liability 4,598,141 2,923,264 7,521,405
Net OPEB liability 333,371 211,949 545,320
Loans payable - due within one year - 2,047,663 2,047,663 Loans payable - due in more than one year - 30,732,927 30,732,927 Total Liabilities 6,946,675 36,955,454 43,902,129
Deferred inflow of resources
Pension related amounts 3,727,251 2,716,384 6,443,635
OPEB related amounts 284,730 181,020 465,750
Leases 273,167 232,663 505,830
Total deferred inflow of resources 4,285,148 3,130,067 7,415,215 Net Position
Net Investment in capital assets 17,483,646 11,081,724 28,565,370 Restricted for:

Capital projects and community development 947,614 - 947,614 Debt service - 350,291 350,291
Other purposes 322,730 - 322,730
Unrestricted (1,154,931) 7,398,037 6,243,106
Total Net Position $ 17,599,059 $ 18,830,052 $ 36,429,111 City of Crescent City
Statement of Net Position
June 30, 2022
41 Charges Operating Capital
for Grants and Grants and
Functions/Programs: Expenses Services Contributions Contributions Primary Government:

Governmental activities:

General government $ 1,286,825 $ 232,560 $ 724,367 $ -
Public safety 3,537,516 486,661 285,032 -
Community development 453,931 115,948 621,560 -
Human services and recreation 5,175,917 236,750 3,603,799 - Public works 1,365,696 96,741 404,535 171,232
Administrative overhead allocation - 411,096 - -
Total governmental activities 12,230,981 1,168,660 5,639,293 171,232 Business-type activities:

Sewer 5,957,018 5,064,751 119,736 -
Water 2,863,094 2,825,815 74,144
RV Park 483,946 541,109 - -
Total business-type activities 9,304,058 8,431,675 193,880 - Total primary government $ 21,535,039 $ 9,600,335 $ 5,833,173 $ 171,232 General Revenues and Transfers:

Taxes:

Property
Sales tax and Sales Tax in-lieu
Property tax in lieu of VLF
Franchise fees
Transient occupancy taxes
Business Licenses
Total taxes
Unrestricted investment earnings
Other
Transfers
Change in net position
Net position - beginning of year
Net position - end of year
Total general revenues and transfers
Program Revenues
City of Crescent City
Statement of Activities
For the year ended June 30, 2022
42 Business
Governmental -Type
Total Activities Activities Total
$ 956,927 $ (329,898) $ (329,898) - $
771,693 (2,765,823) (2,765,823) -
737,508 283,577 - 283,577
3,840,549 (1,335,368) (1,335,368) -
672,508 (693,188) (693,188) -
(411,096) - (411,096) -
6,979,185 (5,251,796) (5,251,796) -
5,184,487 (772,531) - (772,531)
2,899,959 - 36,865 36,865
541,109 - 57,163 57,163
8,625,555 (678,503) - (678,503)
$ 15,604,740 (5,251,796) (678,503) (5,930,299)
263,943 - 263,943
4,382,813 4,382,813 -
561,176 - 561,176
206,821 - 206,821
1,927,505 1,927,505 -
50,288 - 50,288
7,392,546 7,392,546 -
(23,872) (69,547) (93,419)
61,811 16,767 78,578
146,266 (146,266) -
7,576,751 (199,046) 7,377,705
2,324,955 (877,549) 1,447,406
15,274,104 19,707,601 34,981,705
$ 17,599,059 $ 18,830,052 $ 36,429,111
Net Position
Net (Expense) Revenue and Changes in
43 This page intentionally left blank
44 FUND

FINANCIAL STATEMENTS
Governmental Funds Financial Statements
Propietary Funds Financial Statements
Fiduciary Funds Financial Statements
45 This page intentionally left blank
46 GOVERNMENTAL FUNDS FINANCIAL STATEMENTS
47 This page intentionally left blank
48 GOVERNMENTAL FUNDS FINANCIAL STATEMENTS
General Fund is the government's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

Housing Authority - is the fund that accounts for the City's low income housing activities.

Non-Major Governmental Funds is the aggregate of all the non-major governmental funds. 49 Housing Non-Major Total
Authority Governmental Governmental
General Section 8 Funds Funds
ASSETS
Cash and investments 3,510,85 $ 5 $ 410,223 $ 3,012,943 $ 6,934,021 Receivables:

Consumers and others 571,863 1,230 - 573,093
County/State/Federal Government 956,211 - 500,123 1,456,334 Interest receivable 7,636 558 10,918 19,112
Due from RDA Successor Agency - - 137,257 137,257
Due from other funds 250,000 - - 250,000
Prepaid items 3,825 7,466 - 11,291
Land held for redevelopment - - 89,752 89,752
Note receivable 58,363 - 107,884 166,247
Leases receivable 282,464 - - 282,464
Total assets $ 5,641,217 $ 419,477 $ 3,858,877 $ 9,919,571

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable 311,727 6,843 225,194 543,764 $
Accrued wages 3,059 - - 3,059
Unearned revenue 154,889 13,619 744,368 912,876
Deposits 13,352 - -13,352
Advance from other funds 497,696 - - 497,696
Due to other funds - - 245,000 245,000
Total liabilities 20,462 980,723 1,214,562 2,215,747
Deferred inflows of resources:

Unavailable revenues 337,810 - 422,499 760,309
Leases 273,167 - - 273,167
Total deferred inflow of resources - 610,977 422,499 1,033,476 Fund balances:

Nonspendable 3,825 7,466 - 11,291
Restricted:

Low and moderate income housing - 391,549 548,599 940,148 Other purposes 20,053 - 322,730 342,783
Assigned:

Capital improvement and vehicle replacement - - 1,686,897 1,686,897 Police programs 4,231 - -4,231
Business improvement district 946 - -946
Measure S 405,485 - - 405,485
Unassigned 3,614,977 - (336,410) 3,278,567
Total fund balances 4,049,517 399,015 2,221,816 6,670,348 Total liabilities, deferred inflows of
resources, and fund balances $ 5,641,217 $ 419,477 $ 3,858,877 $ 9,919,571 Major Funds
City of Crescent City
Balance Sheet
Governmental Funds
June 30, 2022
50 Total Fund Balance - Governmental Funds $ 6,670,348
Amounts reported for governmental activities in the statement of net positions are different because:

Internal Service Funds are used by the City to charge the cost of information technology and communications, building maintenance, fleet services, insurance, and OPEB contributions to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the statement of net position. Internal service fund net position is: 1,351,000 Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds. This amount is all capital assets net of internal service funds capital assets of $1,122,163. 16,361,483
Revenues from Grants, Taxes, and Miscellaneous Revenue that are funded in this fiscal year that will not be collected for several months after the City's fiscal year ends are not considered "available" revenue and are classified as deferred inflow of resources in the governmental funds 760,309 Employer contributions for pension and OPEB were recorded as expenditures in the governmental funds. However, in the Government-Wide Financial Statements these contributions are recorded as deferred outflows of resources.

Pension contributions 722,033
OPEB contributions 83,429
In the Government-Wide Financial Statements certain differences between actuarial estimates and actual results, changes in assumptions, differences between actual and projected investment earnings, and differences resulting from changes in allocation percentages are deferred and amortized over a period of time, however in the governmental funds no transactions are recorded.

Deferred outflows of resources - pension 793,213
Deferred outflows of resources - OPEB 51,354
Deferred inflows of resources - pension (3,727,251)
Deferred inflows of resources - OPEB (284,730)
Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the funds.

Compensated absences - due within one year (233,709)
Compensated absences - due in more than one year (16,908) Net pension liability (4,598,141)
Net OPEB Liability (333,371)
Net position of governmental activities $ 17,599,059
June 30, 2022
City of Crescent City
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
51 Housing Non-Major Total
Authority Governmental Governmental
General Section 8 Funds Funds
REVENUES:

Taxes 7,185,724 $ - $ - 7,185,724 $
Use of money and property:

Interest (20,945) (3,662) (28,275) (52,882)
Rental income 37,642 - - 37,642
Licenses and permits 286,830 - 286,830 -
Fines and forfeitures 30,301 - - 30,301
Intergovernmental 281,884 3,696,019 2,200,577 6,178,480 Charges for services 649,970 - 649,970 -
Gifts and donations 50,425 - 7,616 58,041
Other reimbursements 132,524 - 132,524 -
Other revenue 65,620 42,330 107,950 -
Total revenues 8,699,975 3,734,687 2,179,918 14,614,580 EXPENDITURES:

Current:

General government 1,059,521 - 1,059,521 -
Public safety 2,907,127 - 62,303 2,969,430
Community development 334,046 106,018 - 440,064
Human services and recreation 3,754,593 777,457 410,873 4,942,923 Public works 1,056,498 292,387 - 1,348,885
Administrative overhead allocation 20,926 390,170 - 411,096 Total expenditures 3,775,519 6,524,819 871,581 11,171,919

REVENUES OVER (UNDER)
EXPENDITURES 2,175,156 (40,832) 1,308,337 3,442,661

OTHER FINANCING SOURCES
(USES):

Transfers in 306,779 1,895,860 - 2,202,639
Transfers out (1,929,941) (223,707) - (2,153,648)
Total other financing sources
(uses) (1,623,162) 1,672,153 - 48,991
Net change in fund balances 551,994 (40,832) 2,980,490 3,491,652 FUND BALANCES:

Beginning of year 439,847 3,497,523 (758,674) 3,178,696 End of year 4,049,517 $ 399,015 $ 2,221,816 $ 6,670,348 $ Major Funds
Statement of Revenues, Expenditures, and Changes in Fund Balance City of Crescent City
For the Year Ended June 30, 2022
52 Net change in fund balance - governmental funds $ 3,491,652 Amounts reported for governmental activities in the statements of activities are different because:

Governmental funds reported additions of capital assets as capital outlay and program expenditures. However, in the Government-Wide Statement of Activities, the cost of those assets was allocated over their estimated useful lives as depreciation expense. This was the amount of capital assets recorded in the current period (net of Internal Service Funds, $313,099). 969,299 Depreciation expense on capital assets was reported in the Government-Wide Statement of Activities, but it did not require the use of current financial resources. Therefore, depreciation expense was not reported as expenditures in the Governmental Funds (net of Internal Services Funds, $118,890). (453,491)
Internal service funds are used by management to charge the costs of certain activities to individual funds. The net revenue of certain activities of the internal service funds is reported with governmental activities. 138,020
Revenues from Grants, Taxes, and Miscellaneous Revenue that are funded in this fiscal year that will not be collected for several months after the City's fiscal year ends are not considered "available" revenue and are classified as deferred inflow of resources in the governmental funds (899,410) Current year employer pension and OPEB contributions are recorded as expenditures in the governmental funds, however these amounts are reported as a deferred outflow of resources in the Government-Wide Statement of Net Position.

Pension contributions 722,033
OPEB contributions 83,429
Pension and OPEB expenses are recorded as incurred in the Government-Wide Statement of Activities, however these expenses are not recognized in the governmental funds. (1,715,270) Compensated absences 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.

In addition, some expenditures recorded in the governmental funds have already been expensed in the government-wide financial statements in prior years. (11,307) Change in net position of governmental activities $ 2,324,955 For the Year Ended June 30, 2022
City of Crescent City
Reconciliation of the Statements of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds to the Statements of Activities 53 This page intentionally left blank
54 PROPRIETARY FUND FINANCIAL STATEMENTS
55 This page intentionally left blank
56 PROPRIETARY FUNDS FINANCIAL STATEMENTS
The Water Utility Fund accounts for the operations of the City’s water utility, a self-supporting activity which renders a service on a user-charge basis to residents and businesses The Sewer Utility Fund accounts for the operations of the City’s wastewater utility, a self-supporting activity which renders a service on a user-charge basis to residents and businesses.

The RV Park Fund accounts for the operations of the City-owned recreational vehicle park, a selfsupporting activity which renders a service on a user-charge basis to residents and travelers Internal Service Funds Account for the financing of goods or services provided by one department to other departments of the City on a cost-reimbursement basis.
57 City of Crescent City
Statement of Net Position
Proprietary Funds
June 30, 2022
Governmental
Activities
Internal
Sewer Water RV Park Total Service Funds
ASSETS
Current assets:

Cash and investments $ 4,106,627 7,056,749 $ 481,035 $ $ 456,947 11,644,411 $ Accounts receivable 314,898 675,745 - 59,475 990,643
Interest receivable 24,907 11,942 851 325 37,700
Prepaid items 10,403 - - 8,585 10,403
Total current assets 7,744,436 4,456,835 481,886 12,683,157 525,332 Noncurrent assets:

Notes receivable 4,849 189,523 - - 194,372
Leases receivable 236,877 - - - 236,877
Advance to RDA Successor Agency 548,228 - - - 548,228
Advance to other funds 497,696 - - - 497,696
Capital assets:

Non-depreciable 1,499,662 78,115 7,626 42,525 1,585,403 Depreciable, net 6,771,957 34,697,401 807,553 1,079,638 42,276,911 Total capital assets 34,775,516 8,271,619 815,179 43,862,314 1,122,163 Total noncurrent assets 34,965,039 9,559,269 815,179 45,339,487 1,122,163 Total assets 14,016,104 42,709,475 1,297,065 58,022,644 1,647,495

DEFERRED OUTFLOWS OF RESOURCES
Pension related amounts 309,667 497,572 - - 807,239
OPEB related amounts 31,064 54,626 - 85,690 -
Total deferred outflows of resources 552,198 340,731 - 892,929 -

LIABILITIES
Current liabilities:

Accounts payable 264,139 136,370 44,704 445,213 146,519 Accrued wages - - - - 144,976
Deposits 322,820 149,741 - 472,561 -
Due to other funds - - - - 5,000
Unearned revenue - 2,054 - 2,054 -
Current maturities of long term debt:

Compensated absences payable 30,075 42,914 3,985 76,974 - Current portion of loans payable 1,697,663 350,000 - 2,047,663 - Total current liabilities 2,314,697 681,079 48,689 3,044,465 296,495 Noncurrent liabilities:

Compensated absences payable 26,621 16,228 - 42,849 -
Net pension liability 1,801,863 1,121,401 - 2,923,264 - Net OPEB liability 135,113 76,836 - 211,949 -
Loans payable - due in more than one year 30,557,927 175,000 - 30,732,927 - Total noncurrent liabilities 32,521,524 1,389,465 33,910,989 - - Total liabilities 34,836,221 2,070,544 48,689 36,955,454 296,495

DEFERRED INFLOWS OF RESOURCES
Pension related amounts 1,677,224 1,039,160 - 2,716,384 - OPEB related amounts 115,399 65,621 - 181,020 -
Leases - 232,663 - 232,663 -
Total deferred inflows of resources 1,792,623 1,337,444 3,130,067 - -

NET POSITION
Net investment in capital assets 2,519,926 7,746,619 815,179 11,081,724 1,122,163 Restricted for debt service - 350,291 - 350,291 -
Unrestricted 4,112,903 2,851,937 433,197 7,398,037 228,837 Total net position $ 6,632,829 $ 10,948,847 $ 1,248,376 $ 18,830,052 $ 1,351,000 Enterprise Funds
58 Governmental
Activities
Internal
Sewer Water RV Park Total Service Funds
OPERATING REVENUES:

Charges for services $ 2,816,008 5,050,871 $ 541,240 $ $ 1,257,822 8,408,119 $ Other 9,807 13,880 (131) 71,874 23,556
Total operating revenues 2,825,815 5,064,751 541,109 8,431,675 1,329,696 OPERATING EXPENSES:

Personnel services 1,336,227 1,581,293 138,265 639,210 3,055,785 Materials, supplies, rent, and services 675,767 2,021,608 157,239 444,496 2,854,614 Repair and maintenance 136,417 225,150 74,479 187,110 436,046 Administrative overhead 446,526 416,293 54,484 - 917,303 Depreciation 268,157 1,712,674 59,479 118,890 2,040,310 Total operating expenses 2,863,094 5,957,018 483,946 9,304,058 1,389,706 OPERATING INCOME (LOSS) (892,267) (37,279) 57,163 (872,383) (60,010) NONOPERATING REVENUES (EXPENSES):

Interest income (68,678) 3,560 (4,429) (69,547) (526)
Rental revenue -16,767 - 16,767 -
Grant revenue 119,736 74,144 - 193,880 -
Total nonoperating revenues (expenses) 51,058 94,471 (4,429) 141,100 (526)

INCOME (LOSS) BEFORE CONTRIBUTIONS
AND TRANSFERS (841,209) 57,192 52,734 (731,283) (60,536) Contributions - - - - 101,281
Transfers in 15,024 158,103 - 173,127 226,750
Transfers out (72,466) (246,927) - (319,393) (129,475)
Total contributions and transfers (57,442) (88,824) (146,266) - 198,556 Change in net position (898,651) (31,632) 52,734 (877,549) 138,020

NET POSITION
Beginning of year 7,531,480 10,980,479 1,195,642 19,707,601 1,212,980 End of year $ 6,632,829 $ 10,948,847 $ 1,248,376 $ 18,830,052 $ 1,351,000 City of Crescent City
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the year ended June 30, 2022
Enterprise Funds
59 City of Crescent City
Statement of Cash Flows
Proprietary Funds
Governmental
Activities
Internal
Sewer Water RV Park Total Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from customers 5,073,993 $ 2,993,055 $ 541,109 $ 8,608,157 $ - $ Cash received from other funds - - - - 1,336,539
Cash payments to suppliers for goods and services (2,554,331) (1,437,425) (257,194) (4,248,950) (551,617) Cash paid to employees (889,881) (911,012) (141,778) (1,942,671) (639,210) Net cash provided (used) by operating activities 1,629,781 644,618 142,137 2,416,536 145,712

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Grant cash receipts 119,736 74,144 193,880 - -
Cash received from other funds 15,024 35,615 - 50,639 119,157 Cash disbursements to other funds (72,466) (103,702) (176,168) - (21,882) Net cash provided (used) by noncapital
financing activities 62,294 6,057 - 68,351 97,275

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Cash capital contributions - - - 101,281 -
Cash received from leasing assets - 12,553 - 12,553 -
Acquisition of capital assets (73,299) (64,486) (42,569) (180,354) (313,099) Long-term debt repayments (1,697,663) (350,000) (2,047,663) - - Net cash provided (used) by capital and related
financing activities (1,770,962) (401,933) (42,569) (2,215,464) (211,818) CASH FLOWS FROM INVESTING ACTIVITIES:

Investment losses (75,635) (18,743) (5,025) (99,403) (662) Net cash provided (used) by investing activities (75,635) (18,743) (5,025) (99,403) (662)

NET INCREASE (DECREASE) IN CASH
AND CASH EQUIVALENTS (154,522) 229,999 94,543 170,020 30,507 CASH AND CASH EQUIVALENTS - Beginning of year 7,211,271 3,876,628 386,492 11,474,391 426,440 CASH AND CASH EQUIVALENTS - End of year $ 7,056,749 $ 4,106,627 $ 481,035 $ 11,644,411 $ 456,947 For the year ended June 30, 2022
Enterprise Funds
60 City of Crescent City
Statement of Cash Flows
Proprietary Funds
Governmental
Activities
Internal
Sewer Water RV Park Total Service Funds

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

Operating income (loss) (892,267) $ (37,279) $ 57,163 $ (872,383) $ (60,010) Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation 1,712,674 268,157 59,479 2,040,310 118,890 Changes in assets, deferred outflows and inflows
of resources, and liabilities
Receivables (20,478) 174,936 - 154,458 6,843
Prepaid items 738 (1,280) - (542) 951
Deferred outflows of resources - pension (21,012) (13,077) - (34,089) - Deferred outflows of resources - OPEB (2,551) (1,450) - (4,001) - Accounts payable 107,982 (177,435) 29,008 (40,445) 42,378 Accrued wages - - - - 36,660
Deposits payable 29,720 (9,750) - 19,970 -
Unearned revenue - 2,054 - 2,054 -
Compensated leaves payable 2,023 (5,306) (3,513) (6,796) - Net pension liability (873,292) (543,500) - (1,416,792) - Net OPEB liability (62,522) (35,556) - (98,078) -
Deferred inflows of resources - pension 1,611,206 1,002,745 - 2,613,951 - Deferred inflows of resources - OPEB 37,560 21,359 - 58,919 - Total adjustments 681,897 2,522,048 84,974 3,288,919 205,722 Net cash provided (used) by operating activities $ 644,618 1,629,781 $ 142,137 $ 2,416,536 $ 145,712 $ For the year ended June 30, 2022
Enterprise Funds
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62 FIDUCIARY FUND FINANCIAL STATEMENTS
63 This page intentionally left blank
64 FIDUCIARY FUNDS FINANCIAL STATEMENTS
Successor Agency RDA Fund is a fiduciary fund type used to report activities of the former dissolved Redevelopment Agency
65 City of Crescent City
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2022
Successor
Agency
RDA
ASSETS
Cash and investments 157,539 $
Interest receivable 188
Total assets 157,727

LIABILITIES
Interest payable 30,681
Due to the City of Crescent City 137,257
Due to the City of Crescent City (Water Utility Fund) 548,228 Total liabilities 716,166

NET POSITION
Restricted for dissolution of RDA (558,439)
Total net position $ (558,439)
66 City of Crescent City
Statement of Changes in Fiduciary Net Position
Fiduciary Fund
For the year ended June 30, 2022
Successor
Agency
RDA
ADDITIONS:

Taxes $ 87,000
Use of money and property:

Interest (1,499)
Total additions 85,501
DEDUCTIONS:

Payroll 2,366
Other 37,749
Total deductions 40,115
Change in net position 45,386
NET POSITION:

Beginning of year (603,825)
End of year (558,439) $
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68 NOTES TO BASIC

FINANCIAL STATEMENTS
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70 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES
The following is a summary of the more significant accounting policies of the City of Crescent City (City), all of which conform to generally accepted accounting principles as applicable to governmental units.

The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles.

Reporting Entity
The financial reporting entity (the government) includes all the funds of the primary government (i.e., the City as legally defined), as well as all of its component units. Component units are legally separate entities for which the primary government is financially accountable. The government provides a full range of services including police and fire protection; water, and wastewater services; the construction and maintenance of streets and infrastructure; recreational activities and cultural events.

As required by GAAP, the accompanying basic financial statements present the City and its component units. Component units are entities for which the City is considered to be financially accountable. GASB defines component units as legally separate entities that meet any one of the following tests:

The City appoints the voting majority of the board of the entity and:
is able to impose its will on the entity and/or
is in a relationship of financial benefit or burden with the entity.

The entity is fiscally dependent upon the City.

The financial statements of the City would be misleading if data from the entity were omitted.

Management determined that the following component units should be blended based on the criteria above:

Crescent City Housing Authority
Crescent City Public Financing Corporation – Inactive
These component units are included in the primary government because of the significance of their financial or operational relationship and the same City governing body.

Each of the blended component units in the accompanying basic financial statements of the City are described below:

Crescent City Housing Authority (Authority) manages certain programs which are funded by the U.S Department of Housing and Urban Development, primarily to provide services under the Housing Assistance Payments Program.

The five City Council members, in a separate session, serve as the governing board of the Authority. There is also a Housing Advisory Commission made up of 3 tenant participants and 4 community members.

The Commission makes recommendations to the Board. The financial activity of the Authority has been included in the City’s financial statements as a special revenue fund. 71 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
Crescent City Public Financing Corporation was created with the purpose of financing public capital improvements. City Council members, in a separate session, serve as the governing board of the Corporation. The financing corporation is not active at this time.

Financial statements for the Crescent City Housing Authority may be obtained from the Finance Department of the City at 377 J. Street, Crescent City, California 95531.

Government-Wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government and its component units. For the most part, the effect of inter-fund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not included among program revenues are reported instead as general revenues.

Separate financial statements are provided for governmental funds and proprietary funds. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements.

Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting as are the proprietary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting.

Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period.
72 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
The City considers all revenues as available if they are collected within sixty days of the end of the current fiscal period, except for sales tax which has a ninety day availability period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.

The reconciliations of the Fund Financial Statements to the Government-Wide Financial Statements are provided to explain the differences created by the integrated approach of GASB Statement No. 34.

Property taxes, sales taxes, transient occupancy tax, grants, licenses, fees, charges and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government.

Fiduciary funds financial statements include a statement of fiduciary net position and statement of changes in fiduciary net position. The City’s fiduciary fund represent a Private-purpose Trust Fund, which is accounted for on the accrual basis of accounting.

When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, then unrestricted resources as they are needed.

Basis of Presentation
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for in a separate self-balancing set of accounts for its assets, other debits, liabilities, other credits, equity, revenue and expenditures or expenses, as appropriate.

Governmental Funds – Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Enterprise Funds – account for operations (1) that are financed and operated in a manner similar to private business enterprises. The intent of the governing body is that costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (2) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. 73 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
Internal Service Funds – Account for the financing of goods or services provided by one department to other departments of the City on a cost-reimbursement basis. Internal service funds used by the City are:

Equipment Fund – This fund is used to account for vehicle maintenance.

Information Technology Fund – This fund is used to provide computer technology services as well as providing programming and general information systems support services.

General Building Maintenance Fund – This fund is used to account for general government building and maintenance services.

Insurance Reserve Fund – This fund is used to account for the accumulation of monies necessary to pay for liability insurance claims and retentions under a self-insurance program.

Payroll Trust Fund – This fund is used to account for the various payroll disbursements related to providing benefits City wide.

Retired Employees Health Care Plan Trust Fund – This fund is used to accumulate the costs associated with providing funding of the City’s liability for Other Post-Employment Benefits.

Fiduciary Funds
Private-purpose Trust Fund – is a fiduciary fund type used to report all trust arrangements, other than those properly reported in pension trust funds or investment trust funds, under which principal and interest benefit individuals, private organizations, or other governments.

Major Governmental Funds
The City reports the following major governmental funds:

General Fund – is the government’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

Housing Authority – is the fund that accounts for the City’s low income housing activities.

The City reports the following major proprietary funds:

The Water Utility Fund accounts for the operations of the City’s water utility, a self-supporting activity which renders a service on a user-charge basis to residents and businesses.

The Sewer Utility Fund accounts for the operations of the City’s wastewater utility, a self-supporting activity which renders a service on a user-charge basis to residents and businesses. 74 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
The Lighthouse Cove Recreational Vehicle Park Fund accounts for the operations of the City-owned recreational vehicle park, a self-supporting activity which renders a service on a user-charge basis to residents and travelers.

As a general rule the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are charges between the government’s business-type activities and various other functions of the government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned.

Amounts reported as program revenues included 1) charges to customers or applicants for goods, services or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s enterprise funds and of the government’s internal services funds are charges to customers for sales and services. Operating expenses for enterprise funds and internal service funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

Assets, Liabilities and Net Position or Equity
Cash and Investments
The City pools cash and investments of all funds except the Housing Authority and a portion of the CDBG and Water Funds. Each participating fund’s share in this pool is displayed in the accompanying financial statements as cash and investments. State statutes authorize the City to invest its cash surplus in obligations of the U.S. Treasury, agencies and instrumentalities, corporate bonds, medium term notes, bankers’ acceptances, certificates of deposit, commercial paper, repurchase agreements, and the State of California Local Agency Investment Fund. Investment income from pooled investments is allocated to all funds in the pool. Interest is allocated on the basis of average monthly cash balance at quarter end in relation to the total pool investments. The interest income is recorded in the fund that earned the interest, except for those funds which have a negative cash balance and are excluded from the interest apportionment.

Investments are reported in the accompanying balance sheet at fair value which is determined using selected bases annually. Short term investments are reported at cost, which approximates fair value. All other investments are reported at fair value.
75 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
For the purpose of the statement of cash flows, the City considers all pooled cash and investments (consisting of cash and investments and restricted cash and investments) held by the City as cash and cash equivalents because the pool is used essentially as a demand deposit account from the standpoint of the funds. The City also considers all non-pooled cash and investments (consisting of cash with fiscal agent and restricted cash and investments held by fiscal agent) as cash and cash equivalents because investments meet the criteria for cash equivalents defined above.

General Receivables and Property Taxes Receivable
The City records an allowance for doubtful accounts on general accounts receivable based on the experience method.

Del Norte County assesses properties, bills, collects, and distributes property taxes to the City. The County remits the entire amount levied and handles all delinquencies, retaining interest and penalties.

Secured and unsecured property taxes are levied on July 1. Secured property taxes become a lien on real property on January 1 of the preceding fiscal year.

Secured property taxes are due in two installments, on November 1 and March 1. Property taxes become delinquent after December 10 and April 10, respectively. Unsecured property taxes are due on July 1, and becomes delinquent on August 31. The term “unsecured’ refers to taxes on personal property other than real estate, land and buildings. These taxes are secured by liens on the property being taxed.

Leases
The City is a lessor for several long-term leases and recognizes a lease receivable and deferred inflow of resources in the government-wide and fund financial statements.

At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term. The City uses its estimated incremental borrowing rate at the discount rate for leases.

The City monitors changes in circumstances that would require a remeasurement of its lease, and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable. 76 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
Inventories
Inventories are physically counted at year-end and valued at their average cost. All inventories consist of expendable supplies held for consumption. The cost is recorded as inventory when items are purchased and as expenditures when the items are used (the consumption method of accounting for inventories). The weighted average method is used for establishing the cost of inventory consumed.

Capital assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial cost of more than $5,000 and an estimated useful life in excess of three years. Such depreciation has been provided over the estimated useful lives using the straight-line method.

The range of estimated useful lives by type of asset is as follows:

Assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend the asset’s life are not capitalized.

Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed.

Pension Plan
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. 77 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
Other Postemployment Benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the Authority’s plan (OPEB Plan) and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date June 30, 2021
Measurement Date June 30, 2021
Measurement Period June 30, 2020 to June 30, 2021
Vacation and Sick Pay
Vacation pay is vested to the employees as it accrues and is payable upon retirement or termination. Sick leave, however, does not vest to the employees and is payable only when sick leave is taken. Unused vacation has been accrued in the accompanying government-wide financial statements and the accompanying proprietary fund financial statements.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and will not be recognized as an inflow of resources (revenue) until that time.

Long-Term Obligations
In the government-wide financial statements and the proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net position. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
78 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
Fund Equity
In the fund financial statements, governmental funds aggregate amounts for five classifications of fund balances based on the constraints imposed on the use of these resources. The non-spendable fund balance classification includes amounts that cannot be spent because they are either (a) not in spendable form – prepaid items or inventories; or (b) legally or contractually required to be maintained intact.

The spendable portion of the fund balance comprises the remaining four classifications; restricted, committed, assigned, and unassigned.

Restricted fund balance. This classification reflects the constraints imposed on resources either (a) externally by creditors, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation.

Committed fund balance. These amounts can only be used for specific purposes pursuant to constraints imposed by the City Council, the government’s highest level of decision making authority. Those committed amounts cannot be used for any other purpose unless the City Council removes the specified use by taking the same type of action imposing the commitment. This classification also includes contractual obligations to the extent that existing resources in the fund have been specifically committed for the use in satisfying those contractual requirements.

Assigned fund balance. This classification reflects the amounts constrained by the City Council’s “intent” to be used for specific purposes, but are neither restricted nor committed. The City Council and City Manager have the authority to assign amounts to be used for specific purposes. Assigned fund balances include all remaining amounts (except negative balances) that are reported in governmental funds, other than the General Fund, that are not classified as non-spendable and are neither restricted nor committed.

Unassigned fund balance. This fund balance is the residual classification for the General Fund. It is also used to report negative fund balances in other governmental funds.

When both restricted and unrestricted resources are available for use, it is the City’s policy to use externally restricted resources first, then unrestricted resources-committed, assigned, and unassigned-in order as needed.

Net Position
Net position is comprised of three categories: (1) net investment in capital assets (2) restricted net position, and (3) unrestricted net position. Each component of net position is reported separately on the statements of net position.

Net investment in capital assets represents the balance of capital assets less accumulated depreciation, net of outstanding related debt.

Restricted net position is subject to constraints externally imposed by funding agencies or legislation. The amount of restricted net position is calculated by reducing the carrying value of restricted assets by their related liabilities. These items are restricted by agreements that detail specific purpose and use. 79 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
The unrestricted component of net position represents the portion remaining after the “invested in capital assets” and “restricted” amounts have been determined. The City’s positive value of unrestricted net position may be used to meet ongoing obligations.

Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

New Pronouncements
In 2022, the City adopted new accounting standards in order to conform to the following Governmental Accounting Standards Board Statements:
¾ GASB Statement No. 87, Leases – The objective of this statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. The City recognized lease receivables and deferred inflows of resources related to certain lease transactions for which the City is a lessor and included required lease disclosures as a result of implementing this statement.
¾ GASB Statement No. 92, Omnibus 2020 – The objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues that have been identified during implementation and application of certain GASB Statements. The requirements of this statement did not apply to the City for the current fiscal year.
¾ GASB Statement No. 93, Interbank offered rates (LIBOR removal and lease modifications) – The objective of this Statement is to address those and other accounting and financial reporting implications that result from the replacement of an interbank offered rate. The requirements of this statement did not apply to the City for the current fiscal year.
¾ GASB Statement No. 98, The Annual Comprehensive Financial Report – The objective of this Statement is to address references in authoritative literature to the term comprehensive annual financial report.
¾ GASB Statement No. 99, Omnibus 2022 – The objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing (1) practice issues that have been identified during implementation and application of certain GASB Statements and (2) accounting and financial reporting for financial guarantees. The requirements of this statement did not apply to the City for the current fiscal year. 80 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

2. CASH AND INVESTMENTS
As of June 30, 2022, the City's cash and investments are reported in the financial statements as follows:

At year end, the carrying amount of the City's cash deposits (including amounts in checking accounts and money market accounts) was $1,266,126 and the bank balance was $1,418,601. The difference between the bank balance and the carrying amount represents outstanding checks and deposits in transit.

Custodial Credit Risk For Deposits - Custodial credit risk is the risk that, in the event of the failure of a depository financial institution, the City will not be able to recover its deposits or collateral securities that are in the possession of an outside party. The City's investment policy requires that deposits in banks must meet the requirements of the California Government Code. Under this code, deposits of more than $250,000 must be collateralized at 110 percent to 150 percent of the value of the deposit to guarantee the safety of the public funds. The first $250,000 of the City's deposits are insured by the Federal Deposit Insurance Corporation (FDIC). Deposits of more than the $250,000 insured amount are collateralized. The City's investment policy does not further limit its deposits.

Interest Rate Risk - Interest rate risk is the risk of loss due to the fair value of an investment falling due to interest rates rising. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. All investments of the City are pooled with the State of California Local Agency Investment Fund.

The City's investment policy generally limits investment maturities as needed to maintain adequate liquidity to meet the City's cash flow requirements and to limit its exposure to fair value losses arising from increasing interest rates.

Primary government $ 19,035,379
Fiduciary Funds 157,539
Total Cash and Investments $ 19,192,918
As of June 30, 2022, the City's cash and investments consisted of the following:

Cash:

Cash on hand $ 1,350
Deposits 1,266,126
Total Cash 1,267,476
As of June 30, 2022 the City's investments consisted of the following:

Investments:

In California Local Agency Investment Fund (at fair value) 17,925,442 Total Investments 17,925,442
Total Cash and Investments $ 19,192,918
81 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

2. CASH AND INVESTMENTS, CONTINUED
Credit Risk - Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. State law and City investment policy limits investments in commercial paper to the rating of A or better by Standards & Poor's or P-1 or better by Moody's Investors Service; corporate bonds to the rating of A or better by both Standards & Poor's and Moody's Investors Service. No limits are placed on U.S. government agency securities and U.S. Treasuries. The City's investment policy does not further limit its investment choices.

Concentration of Credit Risk - Concentration of credit risk is the risk of loss attributed to the magnitude of the City's investment in a single issuer of securities. When investments are concentrated in one issuer, this concentration presents a heightened risk of potential loss. State law restricts the City's investments in commercial paper to 40% of its investment pool and to 10% per issuer and corporate bonds and medium term notes to 30% of its investment pool and to 10% per issuer, and banker's acceptances to 15% of its investment pool and to 10% per issuer. The City has invested all cash, other than deposits and imprest cash, in the California Local Agency Investment Fund (LAIF). At June 30, 2022, the City's investments were in compliance with concentration of credit risk per State law.

Investment in Local Agency Investment Fund - Investment in Local Agency Investment Fund - The City of Crescent City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code Section 16429 and is managed by the Treasurer of the State of California. The Local Investment Advisory Board, which consists of five members as designed by State statute, has oversight responsibility for LAIF. Investments in LAIF are available upon demand. The City’s investment with LAIF at June 30, 2022 includes a portion of the pool funds invested in Structured Notes and Asset-Backed Securities. These investments include the following:

Structured Notes are debt securities (other than asset-backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or have embedded forwards or options.

Asset-Backed Securities, the bulk of which are mortgage-backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as collateralized mortgage obligations) or credit card receivables.

As of June 30, 2022, the City had $17,925,442 invested in LAIF, which had 1.88% of the pool investment funds in Structured Notes and Asset-Backed Securities. The City reports its investment in LAIF at the fair value amount provided by LAIF, which is the same as the value of the pool share. The fair value of LAIF was calculated by applying a factor of 0.987125414 to the total investments held by LAIF.

Investments - The City reports its investments in accordance with GASB Statement Number 31. This standard requires that the City's investments be reported at fair value with realized and unrealized gains or losses reported in the statement of operations.
82 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

3. NOTES RECEIVABLE
The City engages in programs designed to encourage business enterprises, construction or improvement in low-to-moderate income housing, or other projects. Under these programs, grants or loans are provided with favorable terms to businesses, homeowners or developers who agree to spend these funds in accordance with the City's terms. The notes carry various interest rates and payment dates.

Outstanding notes receivable for the year ended June 30, 2022 were as follows:

4. LEASES RECEIVABLE
In implementing GASB Statement 87 - Leases, in the fiscal year ended June 30, 2022, the City recognized lease receivables and deferred inflows of resources for the leasing of attachment space for cellular communications and part of a parking lot for electric vehicle charging. In the fiscal year ended June 30, 2022, the City recognized $50,767 in revenues for these leases.

The follow is a summary of the City’s lease receivables:

City Cell Tower
The City entered into an agreement with a telecommunications company in 2010 to lease space on a tower at a City-owned building. The lease term is 30 years, made up of 5 years plus five 5-year options. The City considers each term to likely be exercised by the lessee. The monthly payments started at $1,000 and increase by 15% each 5-year renewal term. The interest rate on the lease is 4%.

City Parking Lot
In January of 2022, the City signed a 10-year lease with a company to lease space in a City-owned parking lot for electric vehicle charging. The City received a signing payment of $1,000 in the fiscal year ended June 30, 2022. Monthly payments of $300 commence in August 2022. The interest rate on the lease is 4%. 83 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

4. LEASES RECEIVABLE, CONTINUED
Water Cell Tower
In 2007, the City entered into an agreement with a telecommunications company to lease space on a Cityowned water tower. The lease term is 30 years, made up of 5 years plus five 5-year options. The City considers each term to likely be exercised by the lessee. The monthly payments started at $1,500 and increase by the change in the Consumer Price Index (CPI) each 5-year renewal term. The interest rate on the lease is 4%. The change in CPI is not included in the measurement of the lease receivable. In the fiscal year ended June 30, 2022, additional inflows of resources due to the change in the CPI were $839.

5. CAPITAL ASSETS
Capital assets activity for the year ended June 30, 2022 was as follows:

Balance Transfers/ Balance
June 30, 2021 Additions Retirements June 30, 2022
Governmental Activities
Capital Assets, Not Being Depreciated:

Land $ 2,823,819 $ - $ 2,823,819 - $
Other non-depreciable 694,500 - 694,500 -
Construction in progress 7,355,868 259,192 (6,312,235) 1,302,825 Total Capital Assets,
Not Being Depreciated 10,179,687 953,692 (6,312,235) 4,821,144 Capital Assets, Being Depreciated:

Building and improvements 8,702,369 42,500 8,744,869
Machinery and equipment 3,623,313 286,205 (6,585) 3,902,933 Infrastructure 2,779,483 6,312,235 - 9,091,718
Total Capital Assets, Being Depreciated: 15,105,165 328,705 6,305,650 21,739,520 Less Accumulated Depreciation for:

Building and improvements (4,964,585) (170,129) (5,134,714) - Machinery and equipment (2,696,189) (128,904) (2,818,508) 6,585 Infrastructure (850,448) (273,348) (1,123,796) -
Total Accumulated Depreciation (8,511,222) (572,381) (9,077,018) 6,585 Total Capital Assets,
Being Depreciated, Net 6,593,943 (243,676) 6,312,235 12,662,502 Total Governmental Activities, Net 16,773,630 $ $ 710,016 $ 17,483,646 - $ 84 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

5. CAPITAL ASSETS, CONTINUED
Depreciation
Depreciation expense was charged to governmental functions as follows:

Depreciation expense was charged to the business-type functions as follows:
85 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

6. LONG-TERM DEBT
Long-term debt for the year ended June 30, 2022 was as follows:

Amounts
Amounts Due in
Balance Adjustments/ Balance Due Within More Than
June 30, 2021 Additions Retirements June 30, 2022 One year One year Governmental Activities
Compensated Absences (Note 1) 239,310 $ 222,186 $ (210,879) $ 250,617 $ 233,709 $ 16,908 $ Total Governmental Activities 239,310 $ 222,186 $ (210,879) $ 250,617 $ 233,709 $ 16,908 $ Amounts
Amounts Due in
Balance Adjustments/ Balance Due Within More Than
June 30, 2021 Additions Retirements June 30, 2022 One year One year Business-Type Activities
Loans Payable:

Safe Water Revolving Loan 875,000 $ - $ (350,000) $ 525,000 $ 350,000 $ 175,000 $ State Water Resources - Safe Water Loan 33,953,253 - (1,697,663) 32,255,590 1,697,663 30,557,927 Subtotal Loans Payable 34,828,253 - (2,047,663) 32,780,590 2,047,663 30,732,927 Compensated Absences (Note 1) 126,619 69,569 (76,365) 119,823 76,974 42,849 Total Business-Type Activities 34,954,872 $ 69,569 $ (2,124,028) $ 32,900,413 $ 2,124,637 $ 30,775,776 $ 86 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

6. LONG-TERM DEBT, CONTINUED
The annual aggregate maturities for the years subsequent to June 30, 2022 are as follows:

Compensated Absences
Vacation pay is vested to the employees as it accrues and is payable upon retirement or termination. Sick leave, however, does not vest to the employees and is payable only when sick leave is taken. Employees accrue vacation up to certain maximums based on the employee’s bargaining unit or employee contract.

The City accrues the liability for compensated leave as it is earned by employees. The amount of compensated leaves payable outstanding was $370,440 at June 30, 2022. Compensated absences will be paid from: General Fund, Housing Authority Fund, RV Park Fund, Sewer Fund, Water Fund, Equipment Fund, Building Maintenance Fund, and IT Fund.

7. INTERFUND TRANSACTIONS
Due To/From Other Funds
During the course of operations, transactions occur between funds to account for goods received or services rendered. These receivables and payables are classified as due from or due to other funds. In addition, when funds overdraw their share of pooled cash, the receivables and payables are also classified as due from or due to other funds. The following are due from and due to balances as of June 30, 2022:
87 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

7. INTERFUND TRANSACTIONS, CONTINUED
Advance To/From Other Funds
Advances to and from funds represent longer term loans between those funds. The City had one such loan between the Water Fund and the General Fund as of June 30, 2022 totaling $497,696.

This loan was originally part of a loan from the Water Fund to the RDA. The State disallowed $518,433 of the loan from being a recognized obligation of the Successor Agency. The Council approved the General Fund assuming the disallowed portion. Commencing in fiscal year 2022, the General Fund will pay the principal of the loan in equal payments over 25 years.

Transfers
Transfers are indicative of funding for capital projects, lease payments or debt service, subsidies of various City operations and re-allocations of special revenues. The schedule on the following page presents the interfund transfers for fiscal year ended June 30, 2022:
x The purpose of the transfer from Non-Major Governmental Funds (Gas Tax Fund and ARPA Fund) to the General Fund was to allocate gas tax revenues to fund street maintenance and support the Economic Development / Community Support / Grants department, respectively. x The purpose of the transfer from the General Fund to the Non-Major Governmental Funds was to fund various capital projects and the purchase of vehicles. x The Sewer and Water funds transferred money to the Internal Service Funds to purchase new equipment
x The Internal Service Funds transferred insurance amounts to the General fund for safety expenses.
x The General Fund transferred cash to the Water Fund to cover the receivables the water fund transferred to the Successor Housing Fund (non-major)
88 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

8. EMPLOYEE RETIREMENT PLANS
A. Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency CostSharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other). Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous risk pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors six rate plans (miscellaneous classic, miscellaneous PEPRA, safety police classic, safety police PEPRA, safety fire classic, and safety fire PEPRA). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions, and membership information that can be found on the CalPERS website.

B. Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 5 to 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the contracting agency’s contract. 89 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

8. EMPLOYEE RETIREMENT PLANS, CONTINUED
B. Benefits Provided, Continued
The Plans’ provisions and benefits in effect at June 30, 2022 are summarized as follows:

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

For the measurement period ended June 30, 2021, the contributions recognized against net pension liability for the Plan were $1,140,498.

Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 2% @ 55 2% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 55 52-62
Monthly benefits, as a % of eligible compensation 2.0% to 2.5% 1.0% to 2.5% Required employee contribution rates 8.000% 6.750%
Required employer contribution rates 11.590% 7.590%
Required employer dollar UAL payment (annual) $595,886 $8,795 Safety (Fire)
Prior to On or after Prior to
Hire date January 1, 2013 January 1, 2013 January 1, 2013 Benefit formula 2% @ 50 2.7% @ 57 2% @ 50
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 50-57 50
Monthly benefits, as a % of eligible compensation 2.0% to 2.7% 2.0% to 2.7% 2.0% Required employee contribution rates 9.000% 13.000% 9.000% Required employer contribution rates 18.190% 13.130% 18.190% Required employer dollar UAL payment (annual) $221,682 $4,405 $13,729 Miscellaneous
Safety (Police)
90 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

8. EMPLOYEE RETIREMENT PLANS, CONTINUED
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2022, the City reported net pension liabilities for its proportionate shares of the net pension liability of the Plan of $7,521,405.

The City’s net pension liability for the Plan is measured as the proportionate share of the total net pension liability of the Plan. The net pension liability of the Plan is measured as of June 30, 2021, and the total pension liability for the Plan used to calculate the net pension liability was determined by actuarial valuations as of June 30, 2020 rolled forward to June 30, 2021 using standard update procedures. The City’s proportionate share of the net pension liability was based on the City’s plan liability and assetrelated information where available, and proportional allocations of individual plan amounts as of the valuation date where not available.

The City’s proportionate share of the net pension liability for the Plan as of the measurement dates June 30, 2020 and 2021 were as follows:

For the year ended June 30, 2022, the City recognized pension expense of $3,455,386. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows
of Resources
Deferred Inflows
of Resources
Pension contributions subsequent to
measurement date $ 1,314,641
Changes of assumptions -
Differences between expected and actual
experience 965,427 -
Changes in employer's proportion 42,417 186,473
Differences between the employer's
contribution and the employer's
proportionate share of contributions - 268,468
Net differences between projected and
actual earnings on plan investments - 5,988,694
Total $ 6,443,635 2,322,485 $
91 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

8. EMPLOYEE RETIREMENT PLANS, CONTINUED
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
$1,314,641 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending June 30, 2023. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Actuarial Assumptions – The total pension liabilities in the June 30, 2020 actuarial valuations were determined using the following actuarial assumptions:

Discount Rate – The discount rate used to measure the total pension liability for the Plan was 7.15%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability. A detailed report testing these projections can be obtained from the CalPERS website. (1)
92 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

8. EMPLOYEE RETIREMENT PLANS, CONTINUED
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
The long-term expected rate of return on pension plan investments was determined using a buildingblock method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical and forecasted information for all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses. 93 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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

C. Payable to the Pension Plan
At June 30, 2022, the City reported a payable of $0 for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2022.

9. OTHER POST-EMPLOYMENT BENEFITS (OPEB)
A. Plan Description
The City has established an Other Postemployment Benefit plan (OPEB Plan) and participates in an agent multiple-employer defined benefit retiree healthcare plan. The City participates in the CalPERS medical program as permitted under the Public Employees' Medical and Hospital and Care Act (PEMHCA). As such, the City is obligated to contribute toward the cost of retiree medical coverage for the retiree's lifetime or until coverage is discontinued. Based on CalPERS' requirements and the terms of the PEMHCA resolutions, the City is currently obligated to provide the greater of the following amounts to its retirees:
a) The minimum required contribution under PEMHCA ($143 per month for calendar year 2021) b) The amounts shown in the table below (pursuant to collective bargaining or other employee agreements)
94 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

9. OTHER POST-EMPLOYMENT BENEFITS (OPEB)
B. Employees Covered
As of the July 1, 2021 actuarial valuation, the following current and former employees were covered by the benefit terms under the OPEB Plan:

C. Contributions
The contribution requirements of plan members and the City are established and may be amended by the City’s governing board. The annual contribution is based on the actuarially determined contribution. For the measurement period ended June 30, 2021, the City’s cash contribution was $115,006 in payments to the trust and direct benefit payments, and the estimated implicit subsidy was $21,465 resulting in total contributions of $136,471.

D. Net OPEB Liability
The City’s net OPEB liability was measured as of June 30, 2021 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation dated July 1, 2021 that was used to determine the June 30, 2021 total OPEB liability, based on the following actuarial methods and assumptions:
(1)
95 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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

At the time the valuation was prepared, the City was invested in the Balanced Portfolio, which had an expected return of 6.24%. Based on the City’s OPEB trust balance, the City assumed 34 basis points in nonimbedded fees for a net expected return of 5.9%. The City approved 5.9% as the assumed long term return on trust assets.

E. Discount Rate
The discount rate used to measure the total OPEB liability was 5.9 percent. The projection of cash flows used to determine the discount rate assumed that District contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB payments for current active and inactive employees and beneficiaries. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability. 96 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

9. OTHER POST-EMPLOYMENT BENEFITS (OPEB), CONTINUED
F. Changes in the OPEB Liability
The changes in the net OPEB liability for the OPEB Plan are as follows:

G. Sensitivity of the Net OPEB Liability to Changes in the Discount Rate H. Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates I. OPEB Plan Fiduciary Net Position
PARS issues a publicly available financial report that may be obtained from the Public Agency Retirement Services, 4350 Von Karman Ave, Newport Beach, CA 92660.

Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability/(Asset)
Balance at June 30, 2021
(Measurement date 06/30/2020)
Changes in the year:

Service cost 69,216 - 69,216
Interest 94,635 - 94,635
Differences between expected and actual experience (148,995) - (148,995) Assumption changes 51,258 - 51,258
Contribution - employer - 136,471 (136,471)
Net investment income - 181,984 (181,984)
Benefit payments (97,401) (97,401) -
Net changes (31,287) 221,054 (252,341)
Balance at June 30, 2022
(Measurement date 06/30/2021)
Increase (Decrease)
$ 1,481,631 $ 683,970 $ 797,661
$ 1,450,344 $ 905,024 $ 545,320
97 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

9. OTHER POST-EMPLOYMENT BENEFITS (OPEB), CONTINUED
J. Recognition of Deferred Outflows and Deferred Inflows of Resources Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. The recognition period differs depending on the source of the gain or loss and is calculated using the 4 different employee groups’ Expected Average Remaining Service Life (EARSL). For the measurement period ended June 30, 2021, the EARSL was 9.6 years. The recognition periods for various gains and losses created in the June 30, 2021 measurement are as follows:

K. OPEB Expense and Deferred Outflows/ (Inflows) of Resources Related to OPEB For the fiscal year ended June 30, 2022, the City recognized OPEB expense of $29,196. For the fiscal year ended June 30, 2022, the City reported deferred inflows of resources related to OPEB from the following sources:

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
OPEB contributions subsequent to measurement date $ 140,237 $ - Differences Between Expected and Actual Experience - 306,196 Changes of Assumptions 80,236 50,621
Net differences between projected and actual earnings
on plan investments - 108,933
Total 220,473 $ 465,750 $
98 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

9. OTHER POST-EMPLOYMENT BENEFITS (OPEB), CONTINUED
K. OPEB Expense and Deferred Outflows/ (Inflows) of Resources Related to OPEB, Continued The $140,237 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2021 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June, 30, 2023. Other amounts reported as deferred inflows and outflows of resources related to OPEB will be recognized as expense as follows:

10. RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions, and natural disasters. The City manages risk by participating in the public entity risk pools described below and by retaining certain risks.

Public entity risk pools are formally organized separate entities established under the Joint Exercise of Powers Act of the State of California. As separate legal entities, these risk pools exercise full powers and authorities within the scope of the related Joint Powers Agreements including the preparation of annual budgets, accountability for all funds, the power to make and execute contracts and the right to sue and be sued.

Each risk pool is governed by a board consisting of representatives from member agencies. Each board controls the operations of the respective risk pool, including selection of management and approval of operation budgets, independent of any influence by member agencies. Obligations and liabilities of these risk pools are not the City's responsibility.

Golden State Risk Management Authority (GSRMA) covers general liability up to $250,000 per occurrence. GSRMA purchases excess general liability coverage from the CSAC Excess Insurance Authority (EIA) that provides $49,750,000 limits in excess of GSRMA's $250,000 for total limits of $50,000,000 per occurrence. The City has no deductible for general liability.

Deferred
Fiscal Year Ending Outflows/Inflows
June 30: of Resources
2023 (86,756) $
2024 (67,691)
2025 (56,299)
2026 (60,880)
2027 (31,762)
Thereafter (82,126)
99 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

10. RISK MANAGEMENT, CONTINUED
The City is a participant in the GSRMA workers' compensation risk pool, which provides $300,000 per occurrence coverage. GSRMA participates in the EIA Excess Workers' Compensation program, which provides statutory limits in excess of GSRMA's $300,000 limits for workers' compensation losses and $5,000,000 in per occurrence limits for employers' liability.

During the fiscal year ended June 30, 2022, the City contributed $588,841 to GSRMA for general liability, property, and workers compensation.

There have been no significant reductions in pooled or insured liability coverage from coverage in the prior year.

11. CONTINGENCIES
Contingent Liabilities
Amounts received or receivable from grant agencies are subject to audit and adjustment by grantor agencies. Any disallowed claims, including amounts already collected, may constitute a liability. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the government expects such amounts, if any, to be immaterial.

12. PLEDGED REVENUE
The City has pledged future revenues derived from the operation of the Crescent City Wastewater System, net of operating and maintenance expenses, to repay a $45,407,931 loan payable to the State Water Resources Control Board. Proceeds from the loan provided financing for improvements to the Wastewater System. The loan is payable solely from the net earnings of the Wastewater System and are payable through 2041. The total principal and interest remaining to be paid on the loan is $32,255,590.

Principal and interest paid for the current year and net system revenues were $1,697,663 and $940,143 respectively.
100
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

12. PLEDGED REVENUE, CONTINUED
The City has pledged future revenues derived from the operation of the Crescent City Water System, net of operating and maintenance expenses, to repay a $7,000,000 loan payable to the State Water Resources Control Board. Proceeds from the loan provided financing for improvements to the Water System. The loan is payable solely from the net earnings of the Water System and are payable through 2024. The total principal and interest remaining to be paid on the loan is $525,000.

Principal and interest paid for the current year and net system revenues were $350,000, and $325,329 respectively.

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

The Bill provides that upon dissolution of a redevelopment agency, either the city or another unit of local government will agree to serve as the "successor agency" to hold the assets until they are distributed to other units of state and local government. On January 17, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of City resolution number 2012-03.

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

Successor agencies are only allocating revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

The Bill directs the State Controller of the State of California to review the propriety of any transfers of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill. 101
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2022

13. SUCCESSOR TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY, CONTINUED Management believes, in consultation with legal counsel, that the obligations of the former redevelopment agency due to the City are valid enforceable obligations payable by the successor agency trust under the requirements of the Bill. The City's position on this issue is not a position of settled law and there is considerable legal uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial authority that would resolve this issue unfavorably to the City.

In accordance with the time line set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012.

Cash and investments
As of June 30, 2022, cash and investments in the amount of $157,539 were reported in the accompanying financial statements in the Fiduciary funds.

Long-Term Debt
The Successor Agency is obligated to the Successor Housing Agency and the City Water Fund in the amounts of $137,257 and $548,228 respectively. Of these amounts, $137,257 and $548,228 were advanced to the Crescent City Redevelopment Agency prior to its dissolution under State law. Activity relating to these obligations were as follows for the fiscal year ended June 30, 2022:
102

REQUIRED

SUPPLEMENTARY INFORMATION
103
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2022

1. OTHER POST EMPLOYMENT BENEFITS
A. Schedule of Changes in the Net OPEB Liability and Related Ratios* Measurement Period 2021 2020 2019
Total OPEB Liability
Service cost $ 69,216 $ 71,080 $ 73,899
Interest on the total OPEB liability 94,635 92,061 100,416 Changes in benefit terms - - -
Differences between expected and actual experience (148,995) (147,813) - Changes of assumptions 51,258 (21,038) (57,501)
Benefit payments, including refunds of employee contributions (97,401) (101,393) (96,190) Net change in total OPEB liability (31,287) 40,710 (127,189) Total OPEB liability - beginning 1,481,631 1,440,921 1,568,110 Total OPEB liability - ending (a) $ 1,481,63 1,450,344 $ 1,440,92 1 $ 1 Plan Fiduciary Net Position
Contributions - employer 136,471 $ 161,094 $ 156,211 $
Contributions - employee - - -
Net investment income 181,984 17,217 33,991
Benefit payments, including refunds of employee contributions (97,401) (101,393) (96,190) Administrative expense - - -
Other - 56,421 -
Net change in plan fiduciary net position 221,054 76,918 150,433 Plan fiduciary net position - beginning 683,970 607,052 456,619 Plan fiduciary net position - ending (b) $ 905,024 $ 683,970 $ 607,052 Net OPEB liability/(asset) - ending (a) - (b) $ 797,661 545,320 $ 833,869 $ Plan fiduciary net position as a percentage of the total OPEB liability 62% 46% 42% Covered-employee payroll 3,594,534 $ 2,941,134 $ 3,466,680 $ Net OPEB liability as a percentage of covered-employee payroll 15.17% 27.12% 24.05% Notes to Schedule:
* Historical information is required only for measurement periods for which GASB 75 is applicable. Future years' information will be displayed up to 10 years as information becomes available. 104
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2022

1. OTHER POST EMPLOYMENT BENEFITS, CONTINUED
A. Schedule of Changes in the Net OPEB Liability and Related Ratios, Continued 105
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2022

1. OTHER POST EMPLOYMENT BENEFITS, CONTINUED
B. Schedule of Contributions Last Ten Fiscal Years *
2022 2021 2020
Actuarially Determined Contribution (ADC) $ 140,237 $ 136,471 $ 161,094 Contributions in relation to the ADC (140,237) (136,471) (161,094) Contribution deficiency (excess) $ - $ - $ -
Covered-employee payroll $ 3,702,370 $ 3,594,534 $ 2,941,134

3.79% 3.80% 5.48%
Notes to Schedule:

Methods and assumptions used to determine contributions:

Valuation Date used to determine ADC 7/1/2019 7/1/2019 7/1/2017 Discount rate used to determine ADC 6.30% 6.30% 6.30%
Actuarial Cost Method Entry Age Normal Entry Age Normal Entry Age Normal Amortization Method Level % of Pay Level % of Pay Level % of Pay Amortization Period 20 Years Closed 20 Years Closed 20 Years Closed Asset Valuation Method Market Value Market Value Market Value Inflation 2.50% 2.50% 2.75%
Payroll Growth 3.00% 3.00% 3.25%
Healthcare cost-trend rates 8.0% in 2018 to

5.0%

8.0% in 2018 to

5.0%

8.0% in 2018 to

5.0%
Retirement Age 50 to 75 50 to 75 50 to 75
Mortality
MW Scale 2017
generationally
MW Scale 2017
generationally
MW Scale 2017
generationally
Contributions as a percentage of coveredemployee payroll * Historical information is required only for measurement periods for which GASB 75 is applicable. Future years' information will be displayed up to 10 years as information becomes available. 106
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2022

1. OTHER POST EMPLOYMENT BENEFITS, CONTINUED
B. Schedule of Contributions Last Ten Fiscal Years, Continued 2019 2018
$ 156,211 $ 179,438
(156,211) (179,438)
$ - $ -
$ 3,466,680 $ 3,217,205

4.51% 5.58%
7/1/2017 7/1/2015

6.30% 7.00%
Entry Age Normal Entry Age Normal
Level % of Pay Level % of Pay
21 Years Closed 22 Years Closed
Market Value Market Value

2.75% 2.75%

3.25% 3.25%

8.0% in 2018 to

5.0%

7.5% in 2017 to

4.5%
50 to 75 50 to 75
MW Scale 2017
generationally
MW Scale 2017
generationally
107
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2022

2. DEFINED BENEFIT PENSION PLAN
A. Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years* Fiscal Year 2022 2021 2020 2019 2018
Measurement Date 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Proportion of the net pension liability 0.13907182% 0.10398944% 0.10353226% 0.10454965% 0.10411817% Proportionate share of the net pension
liability $ 7,521,405 $ 10,608,990 11,314,498 $ 10,074,682 $ 10,325,662 $ Covered payroll $ 3,381,533 $ 3,272,924 $ 3,466,680 $ 3,217,205 $ 3,045,658 Proportionate Share of the net pension
liability as percentage of covered
payroll 222.43% 345.70% 306.03% 313.15% 339.03%
Plan fiduciary net position as a
percentage of the total pension liability 88.29% 75.10% 75.26% 75.26% 73.31% Notes to Schedule:
* - Fiscal year 2015 was the 1st year of implementation The CalPERS discount rate increased from 7.5% to 7.65% in fiscal year 2016 The CalPERS discount rate decreased from 7.65% to 7.15% in fiscal year 2018.

The CalPERS mortality assumptions were adjusted in fiscal year 2019. 108
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2022

2. DEFINED BENEFIT PENSION PLAN, CONTINUED
A. Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years, Continued 109
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2022

2. DEFINED BENEFIT PENSION PLAN, CONTINUED
B. Schedule of Contributions – Last 10 Years*
2022 2021 2020 2019 2018
Contractually required contribution 1,239,641 $ 1,140,497 $ 1,108,169 $ 968,710$ $ 948,296 Contribution in relation to the
contractually required contribution (1,314,641) (1,140,497) (1,108,169) (968,710) (948,296) Contribtion deficiency (excess) $ (75,000) $ - $ - -$ $ - Covered payroll $ 3,520,793 $ 3,381,533 $ 3,272,924 3,466,680$ $ 3,217,205 Contributions as a percentage of covered
payroll 35.21% 33.73% 33.86% 27.94% 29.48%
Notes to Schedule
Valuation date (for contractually
required contribution): 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 Actuarial cost method: Entry Age Entry Age Entry Age Entry Age Entry Age Amortization method: (1) (1) (1) (1) (1)
Assets valuation method: Market Value Market Value Market Value Market Value Market Value Inflation: 2.50% 2.50% 2.63% 2.75% 2.75%
Salary increases: (2) (2) (2) (2) (2)
Investment rate of return: 7.00% 7.00% 7.25% 7.375% 7.50% Retirement age: (3) (3) (3) (3) (3)
Mortality: (4) (4) (4) (4) (4)
(1) Level percent Level percentage of payroll, closed
(2) Depending on age, service, and type of employment
(3)
(4)
* - Fiscal year 2015 was the 1st year of implementation Mortality assumptions are based on mortality rates resulting from the most recent CalPERS Experience Study adopted by the CalPERS Board.
50 for all plans, with the exception of 52 for Miscellaneous PEPRA 2%@62
110
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2022

2. DEFINED BENEFIT PENSION PLAN, CONTINUED
B. Schedule of Contributions – Last 10 Years, Continued 111
City of Crescent City
Notes to the Required Supplementary Information
For the year ended June 30, 2022

3. BUDGETARY INFORMATION
The City Council has the responsibility for adoption of the City’s budgets. Budgets are adopted for governmental and proprietary funds. From the effective date of the budget, the amounts stated as proposed expenditures become appropriations to the various City departments. The City Council may amend the budget by resolution during each fiscal year. The City Manager is authorized to transfer funds from one major expenditure category to another within the same department and fund. Any revisions that alter the total expenditures of any fund must be approved by the City Council.

All appropriations lapse at the end of the fiscal year to the extent that they have not been expended.

Budgetary comparisons are provided in the accompanying financial statements for the General Fund and Major Special Revenue Funds that have legally adopted budgets. Budget amounts are adopted on a basis consistent with accounting principles accepted in the United States of America. 112
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes $ 5,429,700 $ 6,704,700 $ 7,185,724 $ 481,024
Use of money and property:

Interest 20,000 20,000 (20,945) (40,945)
Rental income 41,182 41,182 37,642 (3,540)
Licenses and permits 282,800 295,800 286,830 (8,970)
Fines and forfeitures 7,050 7,050 30,301 23,251
Intergovernmental 421,500 473,583 281,884 (191,699)
Charges for services 735,003 920,665 649,970 (270,695)
Gifts and donations 148,500 153,500 50,425 (103,075)
Other reimbursements 90,639 124,926 132,524 7,598
Other revenue 18,300 13,830 65,620 51,790
Total revenues 7,194,674 8,755,236 8,699,975 (55,261)
EXPENDITURES:

Current:

General government 1,155,347 1,330,108 1,059,521 270,587 Public safety 3,098,708 3,246,643 2,907,127 339,516
Community development 506,897 554,012 334,046 219,966
Human services and recreation 887,270 976,282 777,457 198,825 Public works 1,216,929 1,291,431 1,056,498 234,933
Administrative overhead allocation 381,970 393,200 390,170 3,030 Total expenditures 7,247,121 7,791,676 6,524,819 1,266,857 REVENUES OVER (UNDER) EXPENDITURES (52,447) 963,560 2,175,156 1,211,596

OTHER FINANCING SOURCES (USES)
Transfers in 190,486 362,144 306,779 (55,365)
Transfers out (722,809) (1,931,550) (1,929,941) 1,609
Total other financing sources (uses) (532,323) (1,569,406) (1,623,162) (53,756) Net change in fund balance $ (584,770) $ (605,846) 551,994 $ 1,157,840 FUND BALANCE:

Beginning of year 3,497,523
End of year $ 4,049,517
Budgeted Amounts
City of Crescent City
Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund
For the year ended June 30, 2022 (Unaudited)
113
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property:

Interest $ 140 140 $ (3,662) $ $ (3,802)
Intergovernmental 3,895,785 4,041,489 3,696,019 (345,470) Other revenue 27,000 27,000 42,330 15,330
Total revenues 3,922,925 4,068,629 3,734,687 (333,942)
EXPENDITURES:

Current:

Human services and recreation 3,906,818 4,069,643 3,754,593 315,050 Administrative overhead allocation 21,526 21,526 20,926 600 Total expenditures 3,928,344 4,091,169 3,775,519 315,650 REVENUES OVER (UNDER) EXPENDITURES (5,419) (22,540) (40,832) (18,292) Net change in fund balance $ (5,419) $ (22,540) (40,832) $ (18,292) FUND BALANCE:

Beginning of year 439,847
End of year $ 399,015
Budgeted Amounts
City of Crescent City
Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Housing Section 8 Special Revenue Fund
For the year ended June 30, 2022 (Unaudited)
114
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115

SUPPLEMENTARY INFORMATION
116
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117
Nonmajor Governmental Funds
CDBG
Funds
89-93 Rehab
& Sidewalk
Funds
Gas Tax
Fund
Successor
Housing
Fund RMRA Fund
ASSETS
Cash and investments $ 20,331 11,937 $ 18,053 $ 314,896 $ 188,318 $ Restricted cash and investments
Consumers and others -----
County/State/Federal Government 409,105 - 12,658 - 23,483 Interest receivable 1 36 33 6,694 352
Due from RDA Successor Agency - - -137,257 -
Land held for redevelopment - - -89,752-
Note Receivable 38,576 69,308 - - -
Total assets $ 459,619 $ 89,675 $ 30,744 $ 548,599 $ 212,153

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable 174,031 - 1,824 - 8,018
Unearned revenue -----
Due to other funds 245,000 - - - -
Total liabilities 419,031 1,824 - 8,018 -
Deferred inflows of resources:

Unavailable revenue 370,231 - - - -
Total deferred inflows of resources 370,231 - - - -
Fund Balances:

Restricted
Low and moderate income housing - - -548,599 -
Other Purposes - 89,675 28,920 - 204,135
Assigned for Capital Improvement and
Vehicle Replacement - - - - -
Unassigned (329,643) - - - -
Total fund balances (329,643) 89,675 28,920 548,599 204,135 Total liabilities, deferred inflows
of resources, and fund balances $ 459,619 $ 89,675 $ 30,744 $ 548,599 $ 212,153 City of Crescent City
Combining Balance Sheets
June 30, 2022
Special Revenue Funds
118
CARES Act
Fund ARPA Fund
Capital
Improvement
Fund
Beachfront
Park CIP
Fund
Fire Vehicle
Replacement
Fund
Vehicle
Replacement
Funds
Nonmajor
Governmental
Funds
$ 736,217 - $ $ 1,490,074 $ 8,583 $ 150,931 $ 73,603 $ 3,012,943 ------ -
- - 54,877 - - - 500,123
- 1,384 2,039 15 268 96 10,918
- - - - - -137,257
- - - - - -89,752
- - - - - -107,884
$ 737,601 - $ $ 1,546,990 $ 8,598 $ 151,199 $ 73,699 $ 3,858,877 - - 41,321 - - - 225,194
- 744,368 - - - -744,368
- - - - - -245,000
744,368 - 41,321 - - 1,214,562 -
- - 52,268 - - - 422,499
- 52,268 - - - 422,499 -
- - - - - -548,599
- - - - - -322,730
- 1,453,401 - 8,598 151,199 73,699 1,686,897
- (6,767) - - - -(336,410)
(6,767) - 1,453,401 8,598 151,199 73,699 2,221,816
$ 737,601 - $ $ 1,546,990 $ 8,598 $ 151,199 $ 73,699 $ 3,858,877 Special Revenue Funds Capital Projects Funds
119
Combining Statements of Revenues, Expenditures, and Changes in Fund Balance Nonmajor Governmental Funds
CDBG
Funds
89-93 Rehab
& Sidewalk
Funds
Gas Tax
Fund
Successor
Housing
Fund RMRA Fund
REVENUES:

Use of money and property
Interest $ 1 $ (197) $ (281) $ (2,020) $ (1,663)
Intergovernmental 1,123,616 178,040 - 149,266 -
Gifts and donations - - - - -
Total revenues 1,123,617 177,759 (197) (2,020) 147,603
EXPENDITURES:

Current:

Public safety -----
Community development 106,018 - - - -
Human services and recreation 410,873 - - - -
Public works 7,941 - 11,816 - 104,062
Total expenditures 524,832 11,816 - 104,062 -

REVENUES OVER
(UNDER) EXPENDITURES 598,785 165,943 (197) (2,020) 43,541

OTHER FINANCING
SOURCES (USES):

Transfers in - - 143,225 - -
Transfers out (1,569) - (154,488) - -
Total other financing sources (uses) (1,569) (154,488) - 143,225 - Net change in fund balance 597,216 (197) 11,455 141,205 43,541 FUND BALANCES:

Beginning of year (926,859) 89,872 17,465 407,394 160,594 End of year $ (329,643) $ 89,675 $ 28,920 $ 548,599 $ 204,135 City of Crescent City
For the Year Ended June 30, 2022
Special Revenue Funds
120
CARES Act
Fund ARPA Fund
Capital
Improvement
Fund
Beachfront
Park CIP
Fund
Fire Vehicle
Replacement
Fund
Police
Vehicle
Replacement
Funds
Total Nonmajor
Governmental
Funds
$ (6,767) (2) $ $ (14,942) $ (88) $ (1,498) $ (818) $ (28,275) 67,429 - 682,226 - - 2,200,577 -
- - 7,616 - - - 7,616
60,662 (2) 667,284 7,528 (1,498) (818) 2,179,918
- - 3,523 - - 58,780 62,303
- - - - - -106,018
- - - - - -410,873
- - 168,568 - - - 292,387
- 172,091 - - 58,780 - 871,581
60,662 (2) 495,193 7,528 (1,498) (59,598) 1,308,337
- 1,539,635 - 98,000 - 115,000 1,895,860
(221) (67,429) - - - -(223,707)
(221) (67,429) 1,539,635 98,000 - 115,000 1,672,153
(223) (6,767) 2,034,828 7,528 96,502 55,402 2,980,490
223 - (581,427) 1,070 54,697 18,297 (758,674)
$ (6,767) - $ 1,453,401 $ 8,598 $ 151,199 $ 73,699 $ 2,221,816 $ Special Revenue Funds Capital Projects Funds
121
City of Crescent City
Combining Statement of Net Position
Internal Service Funds
June 30, 2022
Information Maintenance
Tech Building Equipment
Fund Fund Fund
ASSETS
Current assets:

Cash and investments $ 1,504 $ 1,394 $ 122,327
Accounts receivable - -591
Interest receivable - -113
Prepaid items 8,565 - -
Total current assets 10,069 1,394 123,031
Noncurrent assets:

Capital assets:

Non-depreciable - -42,525
Depreciable, net - - 1,079,638
Total capital assets - - 1,122,163
Total noncurrent assets - - 1,122,163
Total assets 10,069 1,394 1,245,194

LIABILITIES
Current liabilities:

Accounts payable 5,069 1,394 29,918
Accrued wages ---
Due to other funds 5,000 - -
Total current liabilities 10,069 1,394 29,918
Total liabilities 10,069 1,394 29,918

NET POSITION
Net investment in capital assets - - 1,122,163
Unrestricted - -93,113
Total net position $ - - $ 1,215,276 $
122
Payroll Insurance OPEB Trust
Trust Reserve Contributions
Fund Fund Fund Total
$ 76,686 254,494 $ 542 $ $ 456,947
- 58,884 - 59,475
- 154 58 325
20 - - 8,585
254,514 135,724 600 525,332
-- - 42,525
-- - 1,079,638
- - - 1,122,163
- - - 1,122,163
254,514 135,724 600 1,647,495
109,538 - 600 146,519
144,976 - - 144,976
-- - 5,000
254,514 - 600 296,495
254,514 - 600 296,495
- - - 1,122,163
- 135,724 - 228,837
$ 135,724 - $ - $ 1,351,000 $
123
Information Maintenance
Tech Building Equipment
Fund Fund Fund
OPERATING REVENUES:

Charges for services $ 176,077 267,949 $ 343,385 $
Other ---
Total operating revenues 267,949 176,077 343,385
OPERATING EXPENSES:

Personnel services 177,480 110,953 210,540
Materials, supplies, rent, and services 24,386 6,575 83,274 Repair and maintenance 81,015 58,549 47,546
Depreciation - - 118,890
Total operating expenses 282,881 176,077 460,250
OPERATING INCOME (LOSS) (14,932) - (116,865)
NONOPERATING REVENUES (EXPENSES):

Interest income -- (427)
Total nonoperating revenues (expenses) -- (427)

INCOME (LOSS) BEFORE
CONTRIBUTIONS AND TRANSFERS - (14,932) (117,292)
Contributions - - 101,281
Transfers in 14,932 - 211,818
Transfers out ---
Total contributions and transfers 14,932 - 313,099
Change in net position - - 195,807

NET POSITION
Beginning of year - - 1,019,469
End of year $ - $ 1,215,276 - $
City of Crescent City
Combining Statement of Revenues, Expenses and Changes in Fund Net Position Internal Service Funds
For the year ended June 30, 2022
124
Payroll Insurance OPEB Trust
Trust Reserve Contributions
Fund Fund Fund Total
$ 326,367 - $ 144,044 $ $ 1,257,822
- 71,874 - 71,874
- 398,241 144,044 1,329,696
- - 140,237 639,210
- 326,366 3,895 444,496
-- - 187,110
-- - 118,890
- 326,366 144,132 1,389,706
- 71,875 (88) (60,010)
- (187) 88 (526)
- (187) 88 (526)
71,688 - - (60,536)
-- - 101,281
-- - 226,750
- (129,475) - (129,475)
- (129,475) - 198,556
- (57,787) - 138,020
- 193,511 - 1,212,980
$ 135,724 - $ - $ 1,351,000 $
125
City of Crescent City
Combining Statement of Cash Flows
Internal Service Funds
For the year ended June 30, 2022
Information Maintenance
Tech Building
Fund Fund
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from other funds 267,949 $ 176,077 $
Cash payments to suppliers for goods and services (106,882) (64,633) Cash paid to employees (177,480) (110,953)
Net cash provided (used) by operating activities 491 (16,413) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Cash received from other funds 14,932 -
Cash disbursements to other funds - -
Net cash provided (used) by noncapital financing activities 14,932 -

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Cash capital contributions - -
Acquisition of capital assets - -
Net cash provided (used) by capital and related financing activities - - CASH FLOWS FROM INVESTING ACTIVITIES:

Investment income received - -
Net cash provided (used) by investing activities - -

NET INCREASE (DECREASE) IN CASH
AND CASH EQUIVALENTS (1,481) 491
CASH AND CASH EQUIVALENTS - Beginning of year 2,985 903 CASH AND CASH EQUIVALENTS - End of year $ 1,504 $ 1,394

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

Operating income (loss) $ (14,932) $ -
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation - -
Changes in assets, deferred outflows and inflows
of resources, and liabilities
Accounts receivable, net - -
Prepaid items 434 -
Accounts payable (1,915) 491
Accrued wages - -
Total adjustments (1,481) 491
Net cash provided (used) by operating activities $ (16,413) $ 491 126
Payroll Insurance OPEB Trust
Equipment Trust Reserve Contributions
Fund Fund Fund Fund Total
$ - 343,672 $ 404,797 $ 144,044 $ 1,336,539 $
(122,494) 72,653 (326,366) (3,895) (551,617)
(210,540) - (140,237) - (639,210)
10,638 72,653 78,431 145,712 (88)
211,818 (107,593) - 119,157 -
- (21,882) - (21,882) -
211,818 (129,475) - 97,275 -
101,281 - - 101,281 -
(313,099) - - (313,099) -
(211,818) - - (211,818) -
(488) (235) - 61 (662)
(488) (235) - 61 (662)
10,150 72,653 (51,279) (27) 30,507
112,177 181,841 127,965 426,440 569
$ 122,327 $ 254,494 $ 76,686 $ 456,947 542 $
$ (116,865) $ 71,875 - $ $ (60,010) (88) $
118,890 - - 118,890 -
287 6,556 - 6,843 -
- 517 - - 951
8,326 35,476 - 42, - 378
36,660 - - 36,660 -
127,503 72,653 6,556 205,722 -
$ 10,638 $ 72,653 $ 78,431 $ 145,712 (88) $
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128

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 AUDITORS’ REPORT
To the Honorable Mayor and Members of the City Council
of the City of Crescent City
Crescent City, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Crescent City, California (City), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements and have issued our report thereon dated December 29, 2022.

Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
129
To the Honorable Mayor and Members of the City Council
of the City of Crescent City
Crescent City, California

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Badawi & Associates, CPAs
Berkeley, California
December 29, 2022
130
INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM

AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM

GUIDANCE
To the Honorable Mayor and Members of the City Council
of the City of Crescent City
Crescent City, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Crescent City, California (City)’s compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the City’s major federal programs for the year ended June 30, 2022. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2022.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City’s federal programs.
131
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
• Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify 132
all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that have not been identified.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Badawi & Associates, CPAs
Berkeley, California
December 29, 2022
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134
City of Crescent City
Schedule of Expenditures of Federal Awards
For the year ended June 30, 2022
Assistance Agency or
Federal Grantor/Pass-Through Listing Pass-Through Federal Subrecipient Grantor Program Title Number Number Expenditures Payment U.S. Department of Housing and Urban Development:

Housing Voucher Cluster:

Direct Programs:

Section 8 Housing Choice Vouchers 14.871 n/a $ - 3,738,492 $ COVID-19 - Section 8 Housing Choice Vouchers 14.871 n/a - 37,028 Housing Voucher Cluster Total 3,775,520 -
CDBG State Administered Program:

Passed through State of California Department of Housing And Community Development:

Community Development Block Grant 14.228 17-CDBG-12092 10,490 - Community Development Block Grant 14.228 20-CDBG-12011 71,854 67,154 Community Development Block Grant 14.228 20-CDBG-12012 212,818 210,191 Community Development Block Grant 14.228 20-CDBG-12040 64,062 - Community Development Block Grant 14.228 20-CDBG-12056 40,508 - COVID-19 Community Development Block Grant 14.228 20-CDBG-CV1-00048 125,100 118,167 CDBG State Administered Program Total 524,832 395,512
Total U.S. Department of Housing and Urban Development 395,512 4,300,352 Department of Transportation
Passed through California Department of Transportation:

Highway Planning and Construction 20.205 ER-32D0(013) - 132,083 Total Department of Transportation - 132,083
U.S. Department of Treasury
Direct Programs:

COVID-19 State and Local Fiscal Recovery Funds (ARPA) 21.027 N/A - 67,429 Passed through California State Water Resources Control Board COVID-19 State and Local Fiscal Recovery Funds (ARPA) 21.027 N/A - 193,881 Total Department of Commerce - 261,310
Total Federal Expenditures $ 395,512 4,693,745 $
135
City of Crescent City
Notes to the Schedule of Expenditures of Federal Awards For the year ended June 30, 2022
A. Basis of Accounting
Funds received under the various grant programs have been recorded within the general fund, special revenue funds and enterprise funds of the City. The City utilizes the modified accrual method of accounting for the general fund and special revenue funds and full accrual basis of accounting for the enterprise funds. The accompanying Schedule of Expenditures of Federal Awards (Schedule) is presented in accordance with the requirements of U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in, the preparation of City’s basic financial statements.

B. Indirect Costs
The City did not elect to use the 10% de minimis indirect cost rate. 136
City of Crescent City
Schedule of Findings and Questioned Costs
For the year ended June 30, 2022
SECTION I – SUMMARY OF AUDITORS’ RESULTS
Financial Statements
Types of auditors’ report issued: Unmodified
Internal control over financial reporting:
x Material weakness identified? No
x Significant deficiency identified? None noted
Any noncompliance material to the financial statements noted? No Federal Awards
Internal control over major programs:
x Material weakness identified? No
x Significant deficiencies identified? None noted
Type of auditor’s report issued on compliance for major programs Unmodified Any audit findings disclosed that are required to be reported in accordance with Section 200.516 (a) of the Uniform Guidance? No Identification of major programs:

Dollar threshold used to distinguish between type A and type B program $750,000 Auditee qualified as low-risk auditee under
Section 200.520? Yes
137
City of Crescent City
Schedule of Findings and Questioned Costs
For the year ended June 30, 2022
SECTION II – CURRENT YEAR FINDINGS
A. Current Year Findings- Financial Statement Audit
No current year financial statement audit finding.

B. Current Year Findings and Questioned Costs- Major Federal Award Program Audit No current year federal award program finding.

SECTION III – PRIOR YEAR FINDINGS
A. Prior Year Findings- Financial Statement Audit
No prior year financial statement audit finding.

B. Prior Year Findings and Questioned Costs- Major Federal Award Program Audit No prior year federal award program finding.
138
Crescent City, California
Auditor’s Communication with
Those Charged with Governance
For the year ended June 30, 2022

December 29, 2022
To the Honorable Mayor and Members
of the City Council of the City of Crescent City
Crescent City, California
We have audited the financial statements of the City of Crescent City (City) as of and for the year ended June 30, 2022, and have issued our report thereon dated December 29, 2022. Professional standards require that we advise you of the following matters relating to our audit.

Our Responsibility in Relation to the Financial Statement Audit and the Single Audit As communicated in our engagement letter dated November 3, 2022, our responsibility, as described by professional standards, is to form and express opinion about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities.

Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the City solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.

We also considered internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with the Uniform Guidance.

We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process.

However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.

We have provided our findings regarding significant control deficiencies over financial reporting and material noncompliance, and other matters noted during our audit in a separate letter to you dated December 29, 2022.

To the Honorable Mayor and Members
of the City Council of the City of Crescent City
Crescent City, California

Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to you.

Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, as appropriate, our firm, and our network firms have complied with all relevant ethical requirements regarding independence.

Because we prepare the financial statements of the City, we had a knowledgeable CPA who is not part of the audit team perform a review of the City’s financial statements.

Significant Risks Identified
We have identified the following significant risks:
x Risk of Management Override of Internal Controls – A risk of management override of internal controls exists at any entity where management can change or decide not to perform that entity’s internal controls.
x Revenue Recognition Risk – Errors in revenue recognition can affect bond covenant ratios and the net position of the City.

Qualitative Aspects of the Entity’s Significant Accounting Practices Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the City is included in Note 1 to the financial statements.

There have been no initial selection of accounting policies and no changes in significant accounting policies or their application during the year ended June 30, 2022. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.

Significant Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments.

The most sensitive accounting estimates affecting the financial statements are capital asset depreciation and useful life, allowances for uncollectible accounts, and pension plan and other postemployment benefits (OPEB) plan assumptions.

To the Honorable Mayor and Members
of the City Council of the City of Crescent City
Crescent City, California

Management’s estimate of capital asset depreciation and useful life, allowances for uncollectible accounts, and pension plan and other post-employment benefits (OPEB) plan assumptions are based on historical useful lives of such assets, historical collectability, and actuarial assumptions, respectively. We evaluated the key factors and assumptions used to develop the estimate of capital assets depreciation and useful life, allowances for uncollectible accounts, and pension and OPEB plan assumptions and determined that they are reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.

Financial Statement Disclosures
Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the City’s financial statements relate to:
x Cash and Investments
x Long-term Debt
x Capital Assets
x Employee Retirement Plans
x Other Post-Employment Benefits (OPEB) Plan
x Commitments and Contingencies
x Successor Trust for Assets of the former Redevelopment Agency Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance of the audit.

Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards also require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. Uncorrected misstatements or matters underlying those uncorrected misstatements could potentially cause future-period financial statements to be materially misstated, even though the uncorrected misstatements are immaterial to the financial statements currently under audit.

In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures.

The following material misstatements that we identified as a result of our audit procedures were brought to the attention of, and corrected by, management:

To the Honorable Mayor and Members
of the City Council of the City of Crescent City
Crescent City, California

Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the City’s financial statements or the auditor’s report. No such disagreements arose during the course of the audit.

Representations Requested from Management
We have requested certain written representations from management, which are included in the attached letter dated December 29, 2022.

Management’s Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.

Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the City, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, significant events or transactions that occurred during the year, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the City’s auditors.

Single Audit Compliance
In accordance with the Uniform Guidance, we examined, on a test basis, evidence about the City’s compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Compliance Supplement applicable to each of its major federal programs for the purpose of expressing an opinion on the City’s compliance with those requirements. While our audit provides a To the Honorable Mayor and Members
of the City Council of the City of Crescent City
Crescent City, California

reasonable basis for our opinion, it does not provide a legal determination on the City’s compliance with those requirements.

Required Supplementary Information
We applied certain limited procedures to the required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

Supplementary Information
We were engaged to report on the combining and individual nonmajor fund financial statements, and schedule of expenditures of federal awards which accompany the financial statements but are not RSI.

With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

This report is intended solely for the information and use of the City Council, and management of the City and is not intended to be and should not be used by anyone other than these specified parties.

Badawi & Associates, CPAs
Berkeley, California
December 29, 2022

City of Crescent City
Crescent City, California
Independent Accountants’ Report on
Agreed-Upon Procedures Applied to
Appropriations Limit Schedule
For the year ending June 30, 2023
INDEPENDENT ACCOUNTANTS’ REPORT
To the Honorable Mayor and City Council
of the City of Crescent City
Crescent City, California
We have performed the procedures enumerated below on the accompanying Appropriations Limit Schedule of the City of Crescent City (City) for the fiscal year ending June 30, 2023. The City’s management is responsible for the accompanying Appropriations Limit Schedule.

The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of the requirements of Section 1.5 of Article XIII-B of the California Constitution. Additionally, the League of California Cities (as presented in the publication entitled Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution) has agreed to and acknowledged that the procedures performed are appropriate for their purposes. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures performed and our findings are described below:

1. We obtained the completed worksheets used by the City to calculate its appropriations limit for the fiscal year ending June 30, 2023, and determined that the limit and annual calculation factors were adopted by resolution of City Council. We also determined that the population and inflation options were selected by a recorded vote of City Council.

Finding: No exceptions were noted as a result of our procedures.

2. For the accompanying Appropriations Limit Schedule, we added the prior year’s limit to the total adjustments, and agreed the resulting amount to the current year’s limit.

Finding: No exceptions were noted as a result of our procedures.

3. We agreed the current year information presented in the accompanying Appropriations Limit Schedule to corresponding information in worksheets used by the City.

Finding: No exceptions were noted as a result of our procedures.

4. We agreed the prior year appropriations limit presented in the accompanying Appropriations Limit Schedule to the prior year appropriations limit adopted by the City Council during the prior year.

Finding: No exceptions were noted as a result of our procedures.

To the Honorable Mayor and Members of City Council
of the City of Crescent City
Crescent City, California
We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the AICPA. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the accompanying Appropriation Limit Schedule. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the City Council and management of the City and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record, and its distribution is not limited.

Badawi & Associates, CPAs
Berkeley, California
December 29, 2022
2 City of Crescent City
Appropriations Limit Schedule
For the year ending June 30, 2022
Amount Source
A. Appropriations Limit FY 2021-2022 $32,575,514 Prior year schedule B. Calculation factors:

1. Population increase 0.9944 State Department of Finance

2. Inflation increase (deflation decrease) 1.0755 State Department of Finance

3. Total adjustment factor 1.0695 B1 * B2
C. Annual adjustment increase (decrease) 2,263,255 [(B3-1)*A)] D. Other adjustments:

Loss responsibility (-) - N/A
Transfers to private (-) - N/A
Transfers to fees (-) - N/A
Assumed responsibility (+) - N/A
E. Total adjustments 2,263,255 (C+D)
F. Appropriations Limit FY 2021-2022 $ 34,838,769 (A+E) 3 City of Crescent City
Notes to Appropriations Limit Schedule
For the year ending June 30, 2023

1. PURPOSE OF LIMITED PROCEDURES REVIEW
Under Article XIIIB of the California Constitution (the Gann Spending Limitation Initiative), California governmental agencies are restricted as to the amount of annual appropriations from proceeds of taxes.

Effective for years beginning on or after July 1, 1990, under Section 1.5 of Article XIIIB, the annual calculation of the appropriations limit is subject to a limited procedures review in connection with the annual audit.

2. METHOD OF CALCULATION
Under Section 10.5 of Article XIIIB, for fiscal years beginning on or after July 1990, the appropriations limit is required to be calculated based on the limit for the fiscal year 1986-1987, adjusted for the inflation and population factors discussed in Notes 3 and 4 below.

3. POPULATION FACTORS
A California governmental agency may use as its population factor either the annual percentage change of the jurisdiction’s own population or the annual percentage change in population of the County where the jurisdiction is located. The factor adopted by the City of Crescent City (City) for fiscal year 2023 represents the annual percentage change in population for the County.

4. INFLATION FACTORS
A California governmental agency may use as its inflation factor either the annual percentage change in the 4th quarter per capita personal income (which percentage is supplied by the State Department of Finance) or the percentage change in the local assessment roll from the preceding year due to the change of local nonresidential construction. The factor adopted by the City for fiscal year 2023 represents the percentage growth in the State of California per capita personal income cost of living.

5. OTHER ADJUSTMENTS
A California government agency may be required to adjust its appropriations limit when certain events occur, such as the transfer of responsibility for municipal services to, or from, another government agency or private entity. No adjustments were required for the City for the fiscal year ending June 30, 2023. 4 Measure S Sales Tax
Crescent City, California
Financial Statements and
Independent Auditor’s Reports
For the year ended June 30, 2022

City of Crescent City
Measure S Sales Tax
Financial Statements
For the year ended June 30, 2022
Table of Contents
Page
Independent Auditors’ Report ................................................................................................................................. 1 Financial Statements:

Balance Sheet .......................................................................................................................................................... 5 Statement of Revenues, Expenditures and
Changes in Fund Balance............................................................................................................................... 6 Notes to Financial Statements ............................................................................................................................. 7 Supplementary Information:

Budgets and Budgetary Accounting ................................................................................................................... 10 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:

Measure S Sales Tax ........................................................................................................................................ 11 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 ................... 13 This page intentionally left blank
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Crescent City
Crescent City, California
Opinion
We have audited the accompanying financial statements of the Measure S Sales Tax (Measure S Sales Tax) of the City of Crescent City (City), as of and for the year ended June 30, 2022, and the related notes to the financial statements as listed in the table of contents.

In our opinion, the financial statements present fairly, in all material respects, the financial position of the Measure S Sales Tax of the City as of June 30, 2022 and the changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Emphasis of Matter
As discussed in Note 1, the financial statements present only the Measure S Sales Tax and do not purport to, and do not, present fairly the financial position of the City as of June 30, 2022, and the changes in its financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.

Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes To the Honorable Mayor and Members of the City Council
of the City of Crescent City
Crescent City, California

our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.

Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the Measure S Sales Tax of the City. The budgetary comparison schedule is presented for purposes of additional analysis and is not a required part of the financial statements.

The budgetary comparison schedule is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally 2 To the Honorable Mayor and Members of the City Council of the City of Crescent City
Crescent City, California

accepted in the United States of America. In our opinion, the budgetary comparison schedule is fairly stated, in all material respects, in relation to the financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 29, 2022 on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Berkeley, California
December 29, 2022
3 This page intentionally left blank
4 City of Crescent City
Measure S Sales Tax
Balance Sheet
Total
ASSETS:

Cash and investments $ 164,515
Taxes receivable 344,453
Total assets $ 508,968
LIABILITIES AND FUND BALANCES:

Liabilities:

Accounts payable $ 94,786
Accrued salaries and benefits 8,697
Total liabilities 103,484
Fund Balance:

Assigned 405,485
Total fund balance 405,485
Total liabilities and fund balance $ 508,968
June 30, 2022
See accompanying Notes to Financial Statements.
5 City of Crescent City
Measure S Sales Tax
Statement of Revenues, Expenditures and Changes in Fund Balance Total
REVENUES:

Measure S sales tax $ 2,248,200
Charges for services 35,584
Total revenues 2,283,784
EXPENDITURES:

Human services and recreation 832,376
Public Safety - Fire 221,380
Public Safety - Police 223,293
Public Works 929,418
Other 4,300
Total expenditures 2,210,766
Net change in fund balance 73,018
FUND BALANCE:

Beginning of year 332,467
End of year $ 405,485
See accompanying Notes to Financial Statements.

For the Year Ended June 30, 2022
6 City of Crescent City
Measure S Sales Tax
Notes to Financial Statements
For the year ended June 30, 2022

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
All transactions of the Measure S sales tax (Measure S) are reported in the General Fund (Fund) of the City of Crescent City, California (City). A separate set of accounts have been established by the City, to account for revenues earned and expenditures incurred according to Measure S. The accompanying financial statements are for the Measure S sales tax only and are not intended to fairly present the financial position of the City.

B. Basis of Accounting and Measurement Focus
The accompanying financial statements are prepared on the modified accrual basis of accounting.

Revenues are generally recorded when measurable and available (60 days), and expenditures are recorded when the related liabilities are incurred.

The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus, wherein only current assets and current liabilities generally are included on the balance sheet.

Operating statements of governmental funds present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets.

C. Fund Accounting
The operations of the Measure S sales tax are accounted for as part of the General Fund. Funds are separate accounting entities with a set of self-balancing accounts which comprise their assets, liabilities, fund equity, revenues, and expenditures.

D. Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

E. Revenues and Receivables
During the course of normal operations, the General fund carries a receivable balance for Measure S sales tax. Revenues are recorded when received in cash, except revenues subject to accrual (generally 60 days after year-end) are recognized when due.
7 City of Crescent City
Measure S Sales Tax
Notes to Financial Statements
For the year ended June 30, 2022

2. CASH AND INVESTMENTS
Measure S monies are pooled with the City's cash, cash equivalents, and investments. The City pools cash resources from all funds to facilitate the management of cash. Cash and cash equivalents are considered amounts on hand, in demand deposits, and short-term investments with a maturity date within three months of the date acquired by the City and are presented as "Cash and Investments". The City invests in one external investment pool, the State of California Local Agency Investment Fund (LAIF).

All pooled cash and investments held by the City are considered cash and cash equivalents because LAIF is used essentially as demand deposits from the standpoint of the City. Information about the City's Cash and Investments is disclosed in the City's Basic Financial Statement.

Measure S cash and investments was $164,515 as of June 30, 2022.

3. MEASURE S SALES TAX
The City placed Measure S (a 1% local tax measure) on the ballot for the November 3, 2020 general election. This transactions and use tax (generally referred to as a sales tax) is intended to support and maintain essential services including the City's police and fire departments, street maintenance and repair, and the operations of the municipal swimming pool. Measure S is a general tax, which requires voter approval of at least 50% +1. The voters of Crescent City approved the measure with 64.57% voting yes.

One of the requirements included with the Measure S ordinance is a citizens oversight committee. The committee is made up of five voting members (City residents) and two non-voting members (City staff).

The committee is charged with reviewing and reporting to the public on the revenues and expenditures of Measure S funds. The committee is also charged with making recommendations on the expenditure of Measure S funds to the City Council. All Measure S oversight committee meetings are open to the public.

4. TAXES RECEIVABLES
The taxes receivables represent the Measure S sales tax revenues for the fiscal year remitted after June 30, 2022.
8 SUPPLEMENTARY INFORMATION
9 City of Crescent City
Measure S Sales Tax
Supplementary Information
For the year ended June 30, 2022

1. BUDGETS AND BUDGETARY ACCOUNTING
The City Council has the responsibility for adoption of the City’s budget. Budgets are adopted for governmental and proprietary funds. From the effective date of the budget, the amounts stated as proposed expenditures become appropriations to the various City departments. The City Council may amend the budget by resolution during each fiscal year. The City Manager is authorized to transfer funds from one major expenditure category to another within the same department and fund. Any revisions that alter the total expenditures for any fund must be approved by the City Council.

All appropriations lapse at the endo f the fiscal year to the extent that they have not been expended.

Budgetary comparison is provided in the accompanying financial statements for the Measure S sales tax, which is budgeted within the City’s General Fund.
10 City of Crescent City
Supplementary Information
Measure S Sales Tax
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Measure S sales tax $ - $ 2,000,000 $ 2,248,200 $ 248,200 Charges for services 121,550 35,584 (85,966) $
Total revenues - 2,121,550 2,283,784 162,234
EXPENDITURES:

Human services and recreation - 891,233 832,376 58,857
Public Safety - Fire - 347,883 221,380 126,503
Public Safety - Police - 229,579 223,293 6,286
Public Works - 981,233 929,418 51,815
Other - 7,500 4,300 3,200
Total expenditures - 2,457,428 2,210,766 246,662
Net change in fund balance $ - $ (335,878) 73,018 $ 408,896 FUND BALANCE:

Beginning of year 332,467
End of year $ 405,485
Budgeted Amounts
11 This page intentionally left blank
12 REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE

AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Crescent City
Crescent City, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the basic financial statements of the Measure S Sales Tax as of and for the year ended June 30, 2022, and the related notes to the financial statements, and have issued our report thereon dated December 29, 2022.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of City's internal control. Accordingly, we do not express an opinion on the effectiveness of City's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the City's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
13 To the Honorable Mayor and Members of the City Council of the City of Crescent City
Crescent City, California

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Measure S Sales Tax financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that is required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

City of Crescent City
Berkeley, California
December 29, 2022
14 1 | P a g e
1/10/23 COUNCIL MINUTES

CITY OF CRESCENT CITY
Mayor Isaiah Wright Mayor Pro Tem Blake Inscore
Council Member Raymond Altman Council Member Jason Greenough TUESDAY JANUARY 10, 2023 6:00 P.M.

OPEN SESSION
Call to order Mayor Wright called the meeting to order at 5:59 p.m.

Roll call Council Members present: Council Member Ray Altman, Council Member Jason Greenough, Mayor Pro Tem Blake Inscore and Mayor Isaiah Wright Staff members present: City Manager Eric Wier, City Attorney Martha Rice, and City Clerk/Administrative Analyst Robin Altman
Pledge of Allegiance led by Mayor Wright

PUBLIC COMMENT PERIOD
The following residents addressed the Council:

Roger Gitlin: expressed concerns over the jetty and people walking on them. He reached out to the Public Affairs Office with the Army Corps of Engineers. Would like to see this discussion on a future agenda.

Linda Sutter: stated that there are 30 streetlights out, and there are potholes, but there is a lot of money being spent on the pool. Would like to see streetlights replaced for safety. ➢ Reports, Concerns, Referrals, Council travel and training reports – None

CONSENT CALENDAR

1. Amendment to CDBG Coronavirus Response Mobile Food Pantry Subrecipient and Grant Agreements to Include Brick and Mortar Food Pantry Services • Recommendation: Approve and authorize the City Manager to execute Amendment No. 4 to the Subrecipient Agreement between the City of Crescent City and Family Resource Center of the Redwoods for Mobile Food Pantry Services • Approve and adopt Resolution No. 2023-01, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING RESOLUTION NO. 2021-53 TO
There were no comments from the public.

MINUTES

SPECIAL CITY COUNCIL MEETING

FLYNN CENTER BOARD CHAMBERS
981 H STREET
CRESCENT CITY, CA 95531
2 | P a g e
1/10/23 COUNCIL MINUTES
On a motion by Mayor Pro Tem Inscore, seconded by Council Member Greenough and carried on a 4-0 polled vote, the City Council of the City of Crescent City adopted the consent calendar consisting of item 1.

Mayor Wright adjourned to the Successor Agency to the Redevelopment Agency at 6:07 p.m.

SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY
(Minutes to be in the next Successor Agency agenda)
Mayor Wright reconvened the City Council meeting at 6:09 p.m.

NEW BUSINESS

4. City Council Vacancy Interviews / Appointment
• Recommendation: Hear staff report
• Conduct Council applicant interviews
• Receive public comment
• Council discussion
o Consider one of the following actions: Appoint [applicant’s name] to fill the vacant council seat and be sworn into office on February 6, 2023 to serve through the November 2024 General election.
o Reconsider previous motion to fill the vacancy by appointment; take action as necessary and appropriate
▪ Reconsideration would require the following successful motions:
• Motion to suspend the rules to allow a motion to reconsider the method of filling the council vacancy
• Motion to reconsider the motion to fill the council vacancy by appointment
▪ Motion to fill the vacancy by appointment / special election City Clerk/Administrative Analyst Robin Altman selected the first interviewee by drawing a name out of a bowl. Mayor Wright asked a series of questions to candidate Kelly Schellong. Ms.

Schellong stated she has experience on the Council and served for several years, is the Chair of the Measure S Oversight Committee. She explained the budget process for the City and what is important to consider before adopting the Budget. For the last two years, she has worked with the City Council as the Chair of the Measure S Oversight Committee and ensures that the Measure S funds are being used appropriately. As far as Economic Development is concerned, tourism is where to focus on. Her vision for Crescent City in 20 years would be to ensure logging and fishing is preserved, would like the City to be safe and for the children to have opportunities. She stated that she is the right choice for the Council because she does her homework and research, has a love for the community, and would like to see Crescent City flourish.

The next candidate, Steve Shamblin, answered questions from Mayor Wright. Mr. Shamblin gave his background of finance and development. His priorities are to focus on infrastructure, the pool is a big priority, the housing plan, storage drains, and first-time homebuyer program. He explained his leadership skill is being able to compromise. The strengths of the City are the beauty of the location; he appreciates the Council Members pushing forward for goals, pursuing grants, and the City’s staff is very professional. Suggested to email City residents to see what a priority to them regarding housing is, In regard to Measure S funding, would like the streets and pool funded. Regarding economic development, there are more storefronts than there are residents. Further stated that the jobs locally are a little above normal for unemployment. Would like to see Crescent City as a tourist destination in 20 years. Would like to be appointed to the 3 | P a g e
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Council because he wants to do his part to move the City forward with the forward momentum this Council has started.

The final candidate, Raymond Walp, answered questions from Mayor Wright. He gave his background serving in the United States Navy and businesses he has owned. He wants to be involved in Crescent City. Would like to focus on supporting law enforcement. As far as leadership style, he is forthright and would like to find solutions. The strengths of the community are the people who are running the City and on the Council. If selected to be on the Council, he will seek out the weaknesses. Measure S funding he would like to see more funding for the police department. Economic Development – would like to see continuation of Front Street. In 20 years, he would like to see Crescent City be a great city and homelessness will be resolved.

As for why he wants to be on the Council, he stated he felt he was the best candidate for the job.

There were no comments from the public.

On a motion by Council Member Altman, seconded by Mayor Pro Tem Inscore, and carried 4-0 on a polled vote, the City Council of the City of Crescent City appointed Kelly Schellong to fill the vacant council seat and be sworn into office on February 6, 2023 to serve through the November 2024 General election.

CITY COUNCIL ITEMS
➢ Legislative Matters – None
➢ City Manager Report and City Council Directives – None Council Member Altman applauded the work of Pacific Power getting the power restored to over 10k customers as quickly as they did during these storms.

ADJOURNMENT
There being no further business to come before the Council, Mayor Wright adjourned the meeting at 6:48 p.m. to the regular scheduled meeting of the City Council of the City of Crescent City on Tuesday, January 17, 2023 at 6:00 p.m. in the Flynn Center, 981 H Street, Crescent City, CA 95531.

ATTEST:
__________________________
Robin Altman
City Clerk/Administrative Analyst
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CITY OF CRESCENT CITY
Mayor Isaiah Wright Mayor Pro Tem Blake Inscore
Council Member Raymond Altman Council Member Jason Greenough Council Member Kelly Schellong
TUESDAY JANUARY 17, 2023 6:00 P.M.

CLOSED SESSION
Call to order Mayor Wright called the closed session to order at 5:00 p.m.

Roll call Council Members present: Council Member Ray Altman, Council Member Jason Greenough, Council Member Kelly Schellong, Mayor Pro Tem Blake Inscore, and Mayor Isaiah Wright
Staff present: City Manager Eric Wier and City Attorney Martha Rice

ANNOUNCEMENT OF CLOSED SESSION ITEMS
• Conference with Legal Counsel – Existing Litigation (Gov. Code § 54956.9(d)(1)):

City of Crescent City v. Lounge Chair Investments, et al (Del Norte Superior Case No.

CVUJ-2022-1131); Alice Brown v. City of Crescent City (USDC N. Dist. Cal. Case No. 18- CV-07826); William Paul v. City of Crescent City (USDC N. Dist. Of Cal. Case No. 20-CV01967 • Public Employee Performance Evaluation (Gov. Code Section 54957(b)) Title: City Manager and City Attorney
There were no comments from the public on closed session items.

Closed session adjourned at 5:59 p.m.

OPEN SESSION
Call to order Mayor Wright called the open session to order at 6:00 p.m.

Roll call Council Members present: Council Member Ray Altman, Council Member Jason Greenough, Council Member Kelly Schellong, Mayor Pro Tem Blake Inscore, and Mayor Isaiah Wright
Staff present: City Manager Eric Wier, City Attorney Martha Rice, City Clerk/Administrative Analyst Robin Altman, Human Resources Manager Sunny Gonzales (via Zoom), Finance Director Linda Leaver, Housing Authority Executive Director Megan Miller, Economic Development and Recreation Director Ashley Taylor, Fire Chief Kevin Carey, and Police Chief Richard Griffin

MINUTES

REGULAR CITY COUNCIL MEETING

FLYNN CENTER BOARD CHAMBERS
981 H STREET
CRESCENT CITY, CA 95531
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Pledge of Allegiance

REPORT OUT ON CLOSED SESSION
City Attorney Rice reported that no actions were taken on closed session items.

PUBLIC COMMENT PERIOD
There were no comments from the public.
➢ Reports, Concerns, Referrals, Council travel and training reports – Council Member Altman: nothing to report
Council Member Greenough: nothing to report
Council Member Schellong: stated that at the recommendation of City Manager Wier, she will be making an appointment with each Department Head so she can familiarize herself with them.

Mayor Pro Tem Inscore: attended a meeting regarding CERF, Visitors Bureau, there will be a Star Wars festival in Humboldt and will be coming to Del Norte.

Mayor Wright: met with the GSRMA Board of Directors and two County members were appointed.

CEREMONIAL ITEMS

1. Oath of Office for Incoming Council Member Kelly Schellong City Clerk Robin Altman administered the Oath of Office to Council Member Kelly Schellong.

2. Black History Month Proclamation
Mayor Wright read the proclamation aloud and stated he will bring it to his students at Margaret Keating Elementary. Mayor Pro Tem Inscore stated he has been on the Council long enough to see two firsts, the youngest Council Member and the first person of African descent serving as Mayor.

REPORTS AND PRESENTATIONS - None

CONSENT CALENDAR

3. Council Meeting Minutes
• Recommendation: Approve the December 19, 2022 meeting minutes of the City Council.

4. Warrant Claims List
• Recommendation: Receive and file the warrant claims list for the period December 10, 2022 through January 6, 2023.

5. Payroll Report
• Recommendation: Receive and file the biweekly payroll report for the period ending December 17, 2022, paid December 22, 2022, and period ending December 31, 2022, paid January 6, 2023.
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6. WWTP Belt Filter Press Rehabilitation Contract
• Recommendation: Approve and authorize the City Manager to sign a Small Public Works Agreement with Aspen Rentals, Inc. for the rehabilitation of the Klampress 2 Belt Filter Press at the City’s Wastewater Treatment Plant.

7. Appointment of Director of Public Works
• Recommendation: Approve and adopt Resolution No. 2023-02, A RESOLUTION OF

THE CITY COUNCIL OF THE CITY OF CRESCENT CITY APPOINTING DAVID

YEAGER AS THE PUBLIC WORKS DIRECTOR AND APPROVING AN

EMPLOYMENT AGREEMENT
Mayor Pro Tem Inscore asked for items 6 and 7 to be pulled from the consent calendar for further discussion.

Roger Gitlin: asked for the Council to take time to take a photo for the paper with the Mayor, City Manager, and new Public Works Director
On a motion by Mayor Pro Tem Inscore, seconded by Council Member Altman and carried 4-0- 1, with Council Member Schellong abstaining, the City Council of the City of Crescent City adopted items 3-5 of the consent calendar as presented.

City Manager Wier gave a background for Public Works Director Yeager and that he is looking forward to City projects, especially Front Street. Director Yeager thanked the Council and is looking forward to working for the City.

On a motion by Mayor Pro Tem Inscore, seconded by Council Member Schellong and carried unanimously, the City Council of the City of Crescent City approved and adopted Resolution No. 2023-02, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY

APPOINTING DAVID YEAGER AS THE PUBLIC WORKS DIRECTOR AND APPROVING AN EMPLOYMENT AGREEMENT.

Mayor Pro Tem Inscore stated that in regards to item 6, he is concerned with the cost and scope of the project and that only $90k of the work is being done now. City Manager Wier stated that this piece of equipment is the very end of the solids process. It is necessary so the sludge can be transported by truck. If it fails, then Roto Rooter or a like company will have to transport it. Mayor Wright asked for clarification on putting the biosolids in different places, such as selling it to a farm; City Manager Wier stated it could potentially be sold to a farm but that we do not currently have the required classification for those alternative disposal options. Council Member Schellong asked what the timeframe would be for raising the grade of the biosolids; City Manager Wier stated that he cannot see biosolids upgrades being ready within a year and that a forgivable loan is potentially available for such project.

On a motion by Council Member Schellong, seconded by Mayor Pro Tem Inscore, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City approved the schedule as presented plus the list of parts totaling approximately $5,000 for a total of $92,223.85 There were no comments from the public.

Mayor Pro Tem Inscore asked City Attorney if the motion needed to state that we are authorizing the signature on the Small Public Works Agreement; City Attorney Rice stated it would since that is the language on the agenda.
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On an amended motion by Council Member Schellong, seconded by Mayor Pro Tem Inscore, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City approved and authorized the City Manager to sign a Small Public Works Agreement with Aspen Rentals, Inc. for the rehabilitation of the Klampress 2 Belt Filter at the City’s Wastewater Treatment Plant and approved the schedule as presented plus the list of parts totaling approximately $5,000 for a total of $92,223.85
There were no comments from the public on the amended motion.

PUBLIC HEARING - None
Mayor Wright adjourned to the Housing Authority Board of Directors at 6:30 p.m.

CRESCENT CITY HOUSING AUTHORITY
(Minutes will be on the next agenda of the CCHA)
Mayor Wright reconvened the City Council meeting at 6:31 p.m.

CONTINUING BUSINESS - None

NEW BUSINESS

10. Public Access onto the Crescent City Jetty
• Recommendation: Receive presentation from the US Army Corps of Engineers • Technical questions from the Council
• Receive public comment
• Further Council discussion
• Council to take further action as necessary and appropriate Chief of Construction Jerry Harper for the San Francisco Division of the Army Corps of Engineers was on the phone to answer questions. Mayor Pro Tem Inscore stated that the concerns by the Council and community members are that better signage regarding the dangers of the jetty be posted as well as limiting access to the jetty. Mr. Harper said that the signage is not individual to Crescent City. The sign issue can be something the Army Corps of Engineers can work with the City on. Mayor Wright stated that we would like to have the jetty closed down since there have been harrowing incidents risking the lives of the people on the jetty as well as for our first responders. Mr. Harper stated that for the fence, they will work with the City, but stated that there will be push back from the recreational fishing industry. Feels that if the two organizations work together a chain link fence is doable. Council Member Schellong asked if it is a Coastal Commission issue in regards to the waterfront and who has liability for the first responders who are putting their lives at risk. Mr. Harper stated that the Federal Government in general would not be liable, but could not elaborate. City Manager Wier asked who would be responsible for enforcement; Mr. Harper stated that local law enforcement would be responsible. City Manager Wier asked what would happen if someone got washed off the jetty. Mr. Harper stated that it is a personal responsibility to protect oneself from danger. He stated trying to keep people off the jetties is a problem across the coast. The locks get cut just as soon as they are put on it. City Manager Wier stated that a chain link fence would replace the original fence to extend out to prevent anyone to get onto the jetty. Mr. Harper stated that a basic plan would need to be discussed for the most effective fence.

Roger Gitlin: stated that since the sign does not say “no entry”, people aren’t aware they cannot go on the jetty, just that it’s dangerous. Suggested a specific type of fencing to use. 5 | P a g e
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Tamera Leighton: stated that she sees a lot of activity on the jetty. She stated that the sign that was there was knocked down by a wave, and then further destroyed by an individual. A maintenance plan for the sign needs to be in place so it can be maintained regularly. Agrees with signage that prohibits access to the jetty.

Mayor Wright stated that it appears that the Army Corps of Engineering is willing to work with the City to do what it needs to do to prevent access. Mayor Pro Tem Inscore stated that if we are going to change how the public perceives this part of the community, there is a responsibility to do a public engagement to talk about the issue. Feels it would prevent push back. He would prefer taking action after community engagement. Council Member Greenough stated that increasing signage is effective, however, for enforcement wouldn’t an ordinance need to be adopted? City Attorney Rice stated that an agreement with the Army Corps of Engineers and the City stating the City would be enforcing their (the USACE) rules. Council Member Schellong stated there is already an agreement in place according to Mr. Harper that it would be local authorities, agrees with the public engagement, and is not against keeping people off of the jetty. Mayor Pro Tem Inscore asked the Council if we want the USACE to close the jetty; Chief Griffin stated that if the jetty is officially closed, if someone goes onto the jetty, it is trespassing. He said that currently the police have no authority to go out there and remove people because it’s not against the law to go on the jetty. He recommended speaking with Search and Rescue first before putting a fence up. Chief Griffin further explained that it is CCPD’s policy to not attempt a rescue on the jetty, but they will assist Search and Rescue. Council Member Greenough stated that for the jetty to be closed, there will need to be enforcement. Chief Griffin stated that if it is closed, citations can be issued to the people who violate the closure. CCPD will not go retrieve people off of the jetty, but will contact them when they come off of it. Council Member Altman suggested working with USACE for a fence that Mr. Harper stated would be up by the summer. Asked whose jurisdiction it was and why the City would need to resolve it. Mayor Pro Tem Inscore stated that it’s in the City limits, although since it is owned by the USACE, the City can’t say close it. Council Member Schellong agreed with meeting with Search and Rescue and public engagement. Council Member Greenough supports public engagement to make sure the public is fully aware of the dangers. Council Member Altman stated that there have been no fishermen have come forward to state that they do not want the jetty closed, therefore the best plan is to have the fence erected by summer to give the people what they want. Council Member Altman asked if the fence was necessary to have a trespassing infraction; Chief Griffin stated that all USACE has to do is call CCPD to say that no one is allowed on the jetty and they can enforce trespassing. Council Member Altman asked about the fireworks and how that jetty is being used for the 4th of July, will they get a pass to use the jetty, or do we enforce all of it. City Manager Wier stated that the USACE requests to use the jetty for fireworks of the City every year. Chief Griffin stated that the fireworks are closely monitored as well. Council Member Schellong stated she has worked with the USACE to plan the fireworks and coordinated with Search and Rescue to provide security of the area. She also stated that fireworks have been set off of a barge. Mayor Wright stated that if using the jetty is a concern, B St Pier could be considered if the trajectory is altered. Council Member Altman asked if the signage needs to be revised first; Council Member Schellong stated that she felt that public engagement should happen before the language is changed. Mayor Pro Tem Inscore stated that first, Search and Rescue should be contacted, USACE should come to Crescent City to see the jetty for themselves, and then have public engagement with them involved.

The Council was in unanimous consensus to reach out to Search and Rescue for discussion and then public engagement to include the USACE before signs are modified. Mr. Harper agreed with getting public input before a decision is made.

11. Adopting the North Coast Resource Partnership Integrated Regional Water Management Plan, 2020 and Revised Water Supply Augmentation Grant Application 6 | P a g e
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• Recommendation: Hear staff report including a presentation from GHD Engineers • Technical questions from the Council
• Receive public comment
• Further Council discussion
• Adopt the North Coast Resource Partnership Integrated Regional Water Management Plan, 2020
• Approve the revised scope of work and authorize the City Manager to submit a revised application and any additional required documents for the City’s Water Supply Augmentation Project to the Department of Water Resources City Manager Wier stated that this is before the Council again to have a study done for an additional groundwater well at the Ranney Collector. There is a representative from GHD Engineers to present to the Council regarding the full plan. All projects need to be reviewed and selected by the North Coast Resource Partnership, who has given funding of $500k to the City for the project. This is not the full expense of the project of $1.3million which would have drilled a test well to test the aquifer and then to have two wells for the amount of water we need. The revised plan is to do the drilling only for a test well. Ryan Crawford, Project Hydrogeologist of GHD Engineers, went over the well pack details of the project in detail. Mayor Pro Tem Inscore stated that his concern is doing away with all of the three wells to have just a test well. Mr.

Crawford explained the costs of drilling the other wells and that it was more feasible to do the test well only. Rebecca Crow, Engineer with GHD, stated that the well site is more than likely going to have a productive well. Mayor Pro Tem Inscore asked what basis was used to determine that this was going to be a productive well; Mr. Crawford stated that process includes research of the local area and knowledge of the current productive well as well as others in the area. Council Member Greenough asked what the warning signs in the adjacent wells that show we shouldn’t use that location; Mr. Crawford stated what he would be looking for is the background information of the well owners as it is key for baseline data. Council Member Schellong asked if the benefit is that once this works, we’ll be able to secure more funding. City Manager Wier stated that this will stay within the funding of the grant within this project. Mayor Pro Tem Inscore asked if surrounding neighbors have been contacted for permission for fact finding; City Manager Wier stated that letters have not yet been sent out; Mr. Crawford stated that he has sent letters to the residents before and people are very responsive. He can send the template for the City to put on their letterhead. Mayor Wright asked if prevailing wage laws of California are being followed; Ms. Crow said the prevailing wage costs are incorporated into the construction costs.

There were no comments from the public.

On a motion by Council Member Greenough seconded by Mayor Pro Tem Inscore, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City adopted the North Coast Resource Partnership Integrated Regional Water Management Plan, 2020 and approved the revised scope of work and authorize the City Manager to submit a revised application and any additional required documents for the City’s Water Supply Augmentation Project to the Department of Water Resources

12. Amendment to the FY22-23 Police and Fire Department Measure S Budget • Recommendation: Hear staff presentation
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Approve and adopt Resolution No. 2023-03, A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2022-23 BUDGET OF THE CITY OF CRESCENT CITY
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City Attorney Rice recommended that Council Member Schellong abstain from voting on this item since she was a member of the Measure S Oversight Committee to continue the transparency with Measure S. She further stated, however, that Council Member Schellong is free to ask questions. City Manager Wier went into the history of Measure S being approved by the voters to stay in place. Dennis Dong, Architect with CH&D, gave an overview of what they intend to design for the Police Station Renovation Project which will be using Measure S funds. He worked very closely with Chief Griffin to ensure the needs of staff were met accurately. City Manager Wier explained that a contract with Engineer Mike Young has been secured to work on the structural piece of the project with SHN assisting in the planning portion. Mayor Pro Tem Inscore asked about this discussion as there is item 13 that is the project. City Manager Wier stated that this item addresses the Measure S fund use of the project. The next piece is to take care of the Amendment and the Task Orders. City Manager Wier went over the report given to the Measure S Oversight Committee at the last meeting. Thermal imaging cameras, radios, and a Utility Skid Mounted Pump has been requested of the fire department. Fire Chief Carey reported to the Council how the equipment works and why they needed them. City Manager Wier explained the funding that isn’t available in this cycle but will be next year. Police Chief Griffin stated that the leftover funds from EMPG was no longer available, Measure S funding was requested. He further stated that he received approval from EMPG for funding next year that will provide radios to CCPD and he will give the older radios to the fire department until they can obtain the funding to get their radios, which is forthcoming from EMPG. Mayor Pro Tem Inscore asked if the firefighters be trained on different radios then what they will finally be purchasing; Chief Carey stated that no, this is a temporary use until they can purchase all of the radios at once. Mayor Pro Tem Inscore asked if they can just go ahead and have their radios now with a match from the District so that hand-me-downs are no longer being given. City Manager Wier stated that the scenario has changed since reported to the Measure S Oversight Committee. The Council will only need to be approving the City’s portion of this, which is $40k for all firefighters to receive new radios. Mayor Pro Tem Inscore asked for this item to come back before the Council when funding from the District can be secured. Chief Griffin stated that morale is boosted when new equipment is assigned. Council Member Greenough stated that the sooner the new radios can get to the firefighters the more effective they will be. The Council was in unanimous consensus to bring this item back before the Council on the January 30, 2023 agenda so District funding can be discussed.

Mayor Wright called a five minute recess at 8:25 p.m.; Mayor Wright reconvened the meeting at 8:29 p.m.

Chief Carey went over the Utility Skid Mounted Pump in detail. Chief Griffin reported on the needs of the police department to include additional facility improvements, forensic cellphone analyzer, non-contact substance analyzer, and a part-time Records Specialist. He stated that at the recommendation of the Measure S Oversight Committee, this will be a City only piece of equipment (cellphone) and not a shared cost with other agencies that will need to use it. Now, it will be used by the other agencies, but the sole property of the CCPD. Mayor Pro Tem Inscore asked about servicing; Chief Griffin stated that both IT Administrator Fritz Ludemann and IT/GIS Technician Taylor Patch will both be certified in the equipment. City Manager Wier stated that since there was a change for funding after the posting of the agenda, a modification of the resolution will need to be made to reflect the correct figure. Chief Griffin explained the need for a part-time position at the PD and how it is already temporarily being filled by a former Records Technician to assist with training. Mayor Pro Tem Inscore asked that since the PD has been under staffed for such a long time, why is Measure S funding being used instead of what’s left over from the staffing available funds; Finance Director Leaver explained that although there have been staffing shortages at the PD, there has also been more expenses towards overtime, and that the Measure S Oversight Committee recommended the funds be used for this item. Mayor Pro Tem 8 | P a g e
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Inscore stated that he is in favor of approving all of the requests with the caveat to add the $4k for the non-contact drug analyzer, with the understanding the City will be pursuing additional funding for the radios to be discussed at a future meeting. Would like the part-time position being funded by the PD’s budget already available. Council was in consensus.

There were no comments from the public
On a motion by Mayor Pro Tem Inscore, seconded by Council Member Greenough, and carried on a 4-0-1 vote with Council Member Schellong abstaining, the City Council of the City of Crescent City approved and adopted Resolution No. 2023-03, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2022-23 BUDGET OF THE

CITY OF CRESCENT CITY

13. Police Station Renovation Project
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Approve and authorize the City Manager to sign Amendment 1 to Task Order 2 – Police Station Renovation Design with Calpo Hom & Dong Architects in the amount of $7,300 to review the structural requirements and recommend appropriate risk category for the existing building
• Approve and authorize the City Manager to sign Task Order 6 – Police Station Geotechnical Study with SHN in the amount of $8,200 to perform a field investigation of the additional building site
City Manager Wier explained this was discussed during the last item.

There were no comments from the public.

On a motion by Mayor Pro Tem Inscore, seconded by Council Member Greenough, and carried on a 4-0-1 polled vote with Council Member Schellong abstaining, the City Council of the City of Crescent City approved and authorized the City Manager to sign Amendment 1 to Task Order 2 – Police Station Renovation Design with Calpo Hom & Dong Architects in the amount of $7,300 to review the structural requirements and recommend appropriate risk category for the existing building and approved and authorized the City Manager to sign Task Order 6 – Police Station Geotechnical Study with SHN in the amount of $8,200 to perform a field investigation of the additional building site

14. Ranney Collector Variable Frequency Drive (VFD) Replacement • Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Approve and authorize the City Manager to sign an agreement with PumpMan NorCal for the installation of the replacement Pump #2
• Approve and adopt Resolution No. 2023-04, A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2022-23 BUDGET OF THE CITY OF CRESCENT CITY
City Manager Wier explained that pump #1 and #3 were replaced, but #2 was not as it was a different manufacturer. During a recent power outage, the VFD was damaged and pump #1 is no longer working, #2 only has a few more months that will be working – however, it is leaking and 9 | P a g e
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needs to be replaced. He explained the process for how the pumps will need to be replaced.

Council Member Greenough asked if quality would be risked if we go with a different brand pump; City Manager Wier stated that no, its just a different pump name. Mayor Wright asked if it is truly the same pumps; City Manager Wier stated that staff would recommend a Peabody Pump.

However, the company that is selling them to us, says the are equitable. Council Member Schellong asked that since this happened as a result of the storms, since the Governor declared a State of Emergency, can these funds be reimbursed; City Manager Wier said this happened before that declaration. The Council was in agreement to use Gould Pumps and to do a cost analysis.

There were no comments from the public.

On a motion by Mayor Pro Tem Inscore, seconded by Council Member Schellong, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City approved and authorized the City Manager to sign an agreement with PumpMan NorCal for the installation of the replacement Pump #2 and approved and adopted Resolution No. 2023-04, A RESOLUTION

OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2022-23 BUDGET OF THE CITY OF CRESCENT CITY and directed staff to look to the Gould Pump and to investigate using the cost savings to purchase redundant parts Council Member Greenough excused himself from the rest of the meeting at 9:12 p.m. as he had to go to work.

15. AECOM Task Order 1 Fred Endert Pool HVAC Design
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Approve and authorize the City Manager to sign Task Order #1 with AECOM Technical Services, Inc. for the bid plans and specifications for the Fred Endert Pool Rehabilitation Project
City Manager Wier stated that this is a design development from this contractor since the agreement with Johnson Controls fell through. Sandy Maclean for AECOM was present to answer any Council questions. Mr. Maclean went over the scope of work for this project. City Manager Wier asked for Mr. Maclean to go over construction schedule; Mr. Maclean said that the summer tine request was a very tight schedule, but if they can start right away, it will be more attainable.

There were no comments from the public
Council Member Schellong asked City Attorney Rice if she would also need to abstain from this vote; City Attorney Rice stated that since the Measure S Oversight Board did not oversee the contracts, it is ok for her to vote.

On a motion by Council Member Altman, seconded by Mayor Pro Tem Inscore, and carried on a 4-0 polled vote, with Council Member Greenough being absent, the City Council of the City of Crescent City approved and authorized the City Manager to sign Task Order #1 with AECOM Technical Services, Inc. for the bid plans and specifications for the Fred Endert Pool Rehabilitation Project

16. PERS Retired Annuitant Extra Help Position – Exception to 180-Day Wait Period • Recommendation: Hear staff report
• Technical questions from the Council
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• Receive public comment
• Further Council discussion
• Approve and adopt Resolution No. 2023-05, A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF CRESCENT CITY APPROVING AN EXCEPTION TO THE 180-DAY WAIT PERIOD FOR RETIRED ANNUITANT, APPOINTING DEB

SNODGRASS AS TEMPORARY FINANCE TECHNICIAN, AND AUTHORIZING A

TEMPORARY EMPLOYMENT AGREEMENT
Finance Director Leaver reported to the Council that in order for retired Payroll Administrator Deb Snodgrass to come back to work for the City to help temporarily, the Council will need to approve the hiring before the 180 days required by PERS for a retired annuitant.

There were no comments from the public.

On a motion by Council Member Schellong, seconded by Council Member Altman, and carried on a 4-0 polled vote with Council Member Greenough being absent, the City Council of the City of Crescent City approved and adopted Resolution No. 2023-05, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY APPROVING AN EXCEPTION TO THE 180-DAY

WAIT PERIOD FOR RETIRED ANNUITANT, APPROVING DEB SNODGRASS AS A

TEMPORARY FINANCE TECHNICIAN, AND AUTHORIZING A TEMPORARY EMPLOYMENT

AGREEMENT

17. Update Position Control for Part-Time Positions of Finance Tech – Extra Help and Police Records Specialist
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Approve and adopt Resolution No. 2023-06, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FY 2022-23

POSITION CONTROL
Finance Director Leaver stated that this resolution only approves the position control in the two previously discussed positions.

There were no comments from the public.

On a motion by Mayor Pro Tem Inscore, seconded by Council Member Altman and carried on a 4-0 polled vote with Council Member Greenough being absent, the City Council of the City of Crescent City approved and adopted Resolution No. 2023-06, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FY 2022-23 POSITION

CONTROL

18. 2023 Council Board and Committee Appointments
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Confirm the Mayor’s appointments to the 2023 Boards and Committees City Manager Wier reported that he had met with Mayor Wright regarding the requests of the Council for appointments. Mayor Pro Tem Inscore stated that since the Voting Delegate has to 11 | P a g e
1/17/23 COUNCIL MINUTES
be voted on at a Council meeting for a League of California Cities as well as the Redwood Empire Division meetings, appointment can be made when the meetings occurred. Mayor Wright asked if they were required to be appointed beforehand; City Attorney Rice stated that they were not required.

BCRAA Resolution will need to be on the 30th agenda for Council Member Schellong’s appointment.

There were no comments from the public.

On a motion by Mayor Pro Tem Inscore, seconded by Council Member Schellong, and caried on a 4-0 polled vote with Council Member Greenough being absent, the City Council of the City of Crescent City confirmed the Mayor’s appointments to the 2023 Boards and Committees with the understanding that the League of California Cities and Redwood Empire delegates not be identified in the annual list but before their respective meetings

CITY COUNCIL ITEMS
➢ Legislative Matters – City Manager Wier stated that the State’s budget is out and it is not as good as last year’s as there is a large deficit.
➢ City Manager Report and City Council Directives – City Manager Wier reported the following to the Council:
o City is working with Elk Valley for the RAISE grant and the NOFA is out; Elk Valley will partially fund the consultant the City uses for the cost benefit analysis o CERF stakeholders meeting was held for economic resiliency funding o The City weathered the storms rather well considering the wind and rain that we had.

Since there were some downed trees, bids will be obtained for removal.

ADJOURNMENT
There being no further business to come before the Council, Mayor Wright adjourned the meeting at 9:35 p.m. to the special joint meeting of the City Council of the City of Crescent City and Redwood Coast Transit Authority on Monday, January 23, 2023 at 6:00 p.m. in the Flynn Center, 981 H Street, Crescent City, CA 95531.

ATTEST:
____________________
Robin Altman
City Clerk/Administrative Analyst
Accounts Payable
User:

Printed:
crawlings
1/30/2023 9:05 AM
Checks by Date - Summary by Check Number
Check No Vendor No Vendor Name Check Date Void Checks Check Amount ACH EDDTAX State of California EDD TAX Auto Pay 01/09/2023 0.00 3,893.33 ACH FITTAX FIT Payroll Taxes Auto Pay 01/09/2023 0.00 18,830.51 ACH PERS2 Public Emp Retirement Sys 01/09/2023 0.00 27,500.49 ACH EDDTAX State of California EDD TAX Auto Pay 01/23/2023 0.00 4,289.43 ACH FITTAX FIT Payroll Taxes Auto Pay 01/23/2023 0.00 19,767.30 ACH PERS2 Public Emp Retirement Sys 01/23/2023 0.00 27,433.29 ACH PERS1 PERS Health 01/09/2023 0.00 69,435.66
ACH PERS2 Public Emp Retirement Sys 01/09/2023 0.00 240.09 442126 CASTATE CA State Disbursement Unit 01/09/2023 0.00 358.12 442127 WAMUTU Crescent City Employees Association 01/09/2023 0.00 75.00 442128 CCPOLI Crescent City Police Officer's Association 01/09/2023 0.00 500.00 442129 ICMARE Mission Square 01/09/2023 0.00 3,917.56
442130 AMFAM American Family Life 01/09/2023 0.00 1,668.05 442131 AMLIF Ameritas Life Ins. Corp. 01/09/2023 0.00 5,122.56 442132 ARBA NBBE Insurance Trust ARBA 01/09/2023 0.00 960.00 442133 CLEA California Law Enforcement Association 01/09/2023 0.00 297.00 442134 NCHEAL Sydney M Clinton 01/09/2023 0.00 135.00
442135 MYERSS Myers-Stevens & Toohey Co Inc 01/09/2023 0.00 210.00 442136 PARS PARS, Public Agency Retirement 01/09/2023 0.00 300.00 442137 ZCAJUSTA ST CA Dept Of Justice 01/09/2023 0.00 64.00 442138 STANDAI Standard Insurance Company 01/09/2023 0.00 2,290.07 442139 VISION Vision Service Plan 01/09/2023 0.00 1,230.15 442140 KIEFER Adolph Kiefer And Associates 01/12/2023 0.00 102.21 442141 AFFORDAB Affordable Tow and Auto Care 01/12/2023 0.00 300.95 442142 AMAZON Amazon Capital Services, Inc 01/12/2023 0.00 869.43 442143 CENTEREE American Future Systems Inc. 01/12/2023 0.00 159.00 442144 AUTOZONE Auto Zone 01/12/2023 0.00 120.16
442145 BATTSYS Battery Systems, Inc. 01/12/2023 0.00 148.08 442146 BLUEST Blue Star Gas Associates 01/12/2023 0.00 8,998.04 442147 BOOKCTR BookingCenter.com LLC 01/12/2023 0.00 150.00 442148 ZCABUILD California Building Standards Commission 01/12/2023 0.00 60.30 442149 CCDNCH Cc-Dn Chamber Of Commerce 01/12/2023 0.00 25,500.00 442150 CHARTEC Charter Communications 01/12/2023 0.00 89.99 442151 DAILYT Country Media Inc. 01/12/2023 0.00 528.78 442152 DNCOUN D N Co Unified School Dst 01/12/2023 0.00 2,334.69 442153 DNSOLI County of Del Norte 01/12/2023 0.00 549.94 442154 DNCO Del Norte County 01/12/2023 0.00 2,775.73
442155 DNHMB Del Norte High Music Boosters 01/12/2023 0.00 150.00 442156 MISSVS Virginia Delatorre 01/12/2023 0.00 1,680.00 442157 ZCACONS Dept Of Conservation 01/12/2023 0.00 256.19 442158 EFFDEL Efficiency Delivery LLC 01/12/2023 0.00 60.00 442159 ENGINE Engineering News-Record 01/12/2023 0.00 108.00 442160 ENGLUN Englund Marine Supply Co. 01/12/2023 0.00 133.67 442161 FASTENAL Fastenal Company 01/12/2023 0.00 134.63 442162 FRASER&A Fraser & Associates 01/12/2023 0.00 1,100.00 442163 UB*05679 JAMES FREDERICK 01/12/2023 0.00 114.27
442164 FRESWATE Freshwater Environmental Services Inc 01/12/2023 0.00 5,177.50 AP Checks by Date - Summary by Check Number (1/30/2023 9:05 AM) Page 1 Check No Vendor No Vendor Name Check Date Void Checks Check Amount 442165 GARCIAA Alissa Garcia 01/12/2023 0.00 54.72
442166 NAPA GDMI ENT INC 01/12/2023 0.00 637.61
442167 GRAING Grainger 01/12/2023 0.00 406.15
442168 GRIFFINR Richard Griffin 01/12/2023 0.00 434.70
442169 HDFOWLER H. D. Fowler Company, Inc 01/12/2023 0.00 6,722.00 442170 HACHCO Hach Company Inc 01/12/2023 0.00 5,596.00 442171 USABLUEB HD Supply Facilities Maintenance Ltd 01/12/2023 0.00 757.74 442172 HEMMIN Hemmingsen Contracting Co Inc 01/12/2023 0.00 39,081.68 442173 HDLASSOC Hinderliter deLlamas & Associates 01/12/2023 0.00 5,838.16 442174 Home Dep Home Depot Credit Services 01/12/2023 0.00 4,512.05 442175 INDUSTST Industrial Steel & Supply Co., Inc 01/12/2023 0.00 320.33 442176 KINGROBE Roberta King 01/12/2023 0.00 45.00
442177 LEXISNEX LexisNexis Risk Data Management Inc 01/12/2023 0.00 150.00 442178 THRIFT Malcolm Kelly Inc. 01/12/2023 0.00 285.68 442179 UB*05677 ERIC MALDONADO 01/12/2023 0.00 155.30
442180 MEYERSPO Meyers Police K-9 Training, LLC 01/12/2023 0.00 700.00 442181 MISSIO Mission Linen Supply 01/12/2023 0.00 157.23 442182 MORJON Mor-Jon Inc 01/12/2023 0.00 172.87
442183 MME Municipal Maintenance Equip. 01/12/2023 0.00 211.71 442184 NCLAB North Coast Laboratories LTD 01/12/2023 0.00 3,991.00 442185 JACOBS Operations Management International, Inc. 01/12/2023 0.00 30,427.60 442186 MENDES Pacific Packaging & Supply Co Inc 01/12/2023 0.00 961.82 442187 PACPOW PacifiCorp 01/12/2023 0.00 38,645.49
442188 HITECHSE Pinger Industries, Inc. 01/12/2023 0.00 779.04 442189 UB*05681 DAWN PINKSTON 01/12/2023 0.00 66.96
442190 PLATTPAC Platt Pacific Company 01/12/2023 0.00 369.12 442191 UB*05678 DANA POTTER 01/12/2023 0.00 87.18
442192 DNDISP Recology Del Norte 01/12/2023 0.00 1,796.68 442193 SNDBKL Kenneth & Laurie Sanderberg 01/12/2023 0.00 2,794.29 442194 SPRING SBRK Finance Holdings, Inc 01/12/2023 0.00 2,249.80 442195 UB*05680 COURTNEY SHERMAN 01/12/2023 0.00 229.76 442196 SHNCON SHN Consulting Engineers & Geologists Inc 01/12/2023 0.00 28,515.38 442197 SLAGLEG Gary Slagle 01/12/2023 0.00 275.00
442198 DNOFFI Debra Stover 01/12/2023 0.00 204.58
442199 STOVER Ward Stover 01/12/2023 0.00 11,494.25
442200 TIDEWA Tidewater Contractors Inc 01/12/2023 0.00 404.70 442201 UNIVAR Univar Solutions USA Inc. 01/12/2023 0.00 8,201.21 442202 CALCARDS US Bank Corporate Pmt Systems 01/12/2023 0.00 13,875.86 442203 WESTCHF Western Fire Chiefs Association, Inc 01/12/2023 0.00 575.00 442204 CACEHA Wiececke and Associates 01/12/2023 0.00 597.07 442205 CASTATE CA State Disbursement Unit 01/23/2023 0.00 358.12 442206 WAMUTU Crescent City Employees Association 01/23/2023 0.00 75.00 442207 CCPOLI Crescent City Police Officer's Association 01/23/2023 0.00 500.00 442208 ICMARE Mission Square 01/23/2023 0.00 2,668.89
442209 PORACRMT PORAC RMT 01/23/2023 0.00 1,100.00
442210 ATTClets A T & T Corp 01/26/2023 0.00 99.87
442211 AMAZON Amazon Capital Services, Inc 01/26/2023 0.00 1,322.29 442212 AEDC Arcata Economic Development Corporation 01/26/2023 0.00 51,400.00 442213 BATTSYS Battery Systems, Inc. 01/26/2023 0.00 239.12 442214 BLUEST Blue Star Gas Associates 01/26/2023 0.00 17.98 442215 BORGESJA Jason Borges 01/26/2023 0.00 200.00
442216 CRENNE C Renner Petroleum Inc 01/26/2023 0.00 5,337.53 442217 CALTEST Caltest Analytical Laboratory 01/26/2023 0.00 2,158.70 442218 UB*05685 MARISA CARMELLO 01/26/2023 0.00 90.86
442219 ZCDTFA CDTFA 01/26/2023 0.00 574.54
442220 CHARTEC Charter Communications 01/26/2023 0.00 623.44 442221 COOPL Linda Coop 01/26/2023 0.00 85.00
AP Checks by Date - Summary by Check Number (1/30/2023 9:05 AM) Page 2 Check No Vendor No Vendor Name Check Date Void Checks Check Amount 442222 DNCOC2 D N Co Dept Inform Tech 01/26/2023 0.00 320.00 442223 MISSVS Virginia Delatorre 01/26/2023 0.00 1,680.00 442224 UB*05684 JIMMIE ELLIS 01/26/2023 0.00 80.00
442225 ENGLUN Englund Marine Supply Co. 01/26/2023 0.00 165.61 442226 EUREKAO Eureka Oxygen Co. 01/26/2023 0.00 224.05 442227 VERIZO2 Frontier California Inc 01/26/2023 0.00 4,269.34 442228 GEORGE George Petty Inc 01/26/2023 0.00 317.71
442229 GHATECH GHA Technologies, Inc. 01/26/2023 0.00 3,589.04 442230 HAMWSG Hambro WSG Inc 01/26/2023 0.00 16,013.50
442231 USABLUEB HD Supply Facilities Maintenance Ltd 01/26/2023 0.00 4,264.93 442232 HEMMIN Hemmingsen Contracting Co Inc 01/26/2023 0.00 4,960.01 442233 Home Dep Home Depot Credit Services 01/26/2023 0.00 2,842.35 442234 INFOSEND Infosend Inc. 01/26/2023 0.00 1,874.00
442235 TOWN&COU Jacobson and Miller PC 01/26/2023 0.00 120.00 442236 MISSIO Mission Linen Supply 01/26/2023 0.00 280.23 442237 UB*05683 MATTHEW NOLAN 01/26/2023 0.00 154.62
442238 NORTHR Northridge Electric LLC 01/26/2023 0.00 9,432.38 442239 JACOBS Operations Management International, Inc. 01/26/2023 0.00 96,483.61 442240 PARKWA Parkway Feed Inc 01/26/2023 0.00 235.33
442241 QUADIENT Quadient Finance USA Inc 01/26/2023 0.00 40.52 442242 HASLER Quadient Inc 01/26/2023 0.00 141.19
442243 Quality Quality Control Services Inc. 01/26/2023 0.00 1,440.00 442244 SHNCON SHN Consulting Engineers & Geologists Inc 01/26/2023 0.00 12,479.91 442245 SOROPTOM Soroptimist of Crescent City 01/26/2023 0.00 60.00 442246 DNOFFI Debra Stover 01/26/2023 0.00 396.38
442247 STOVER Ward Stover 01/26/2023 0.00 3,165.00
442248 TECHNI Technical Systems Inc 01/26/2023 0.00 4,496.25 442249 CALCARDS US Bank Corporate Pmt Systems 01/26/2023 0.00 2,534.61 442250 VERIZO3 Verizon Wireless Services LLC 01/26/2023 0.00 3,854.46 442251 WEILAND James Weiland 01/26/2023 0.00 2,625.00
442252 UB*05682 DENA ZEPEDA 01/26/2023 0.00 70.65
Report Total (135 checks): 0.00 698,361.91
AP Checks by Date - Summary by Check Number (1/30/2023 9:05 AM) Page 3 AP
1-7-23 to 1-27-23 Council
User: crawlings
Printed: 1/30/2023 9:03:11 AM
Check Num Check Date Acct 1 Description Amount Selected For V 0 1/9/2023 610-000-2185-00000 PR Batch 00011.01.2023 State Income Tax 1,642.41 False 0 1/9/2023 610-000-2185-00000 PR Batch 00001.01.2023 State Income Tax 2,250.92 False 0 1/9/2023 610-000-2188-00000 PR Batch 00011.01.2023 Medicare Employer Portion 979.38 False 0 1/9/2023 610-000-2188-00000 PR Batch 00011.01.2023 Medicare Employee Portion 979.38 False 0 1/9/2023 610-000-2188-00000 PR Batch 00001.01.2023 Medicare Employee Portion 1,385.93 False 0 1/9/2023 610-000-2188-00000 PR Batch 00001.01.2023 Medicare Employer Portion 1,385.93 False 0 1/9/2023 610-000-2189-00000 PR Batch 00001.01.2023 Federal Income Tax 8,398.50 False 0 1/9/2023 610-000-2189-00000 PR Batch 00011.01.2023 Federal Income Tax 5,701.39 False 0 1/9/2023 001-111-4125-00000 Jan 23 admin fees - active 206.76 False 0 1/9/2023 610-000-2173-00000 Jan 23 premium - active 62,655.92 False 0 1/9/2023 630-111-4409-00000 Jan 23 admin fees - retiree 48.98 False 0 1/9/2023 630-000-4125-00000 Jan 23 premium - retiree 6,524.00 False 0 1/9/2023 610-000-2187-00000 PR Batch 00001.01.2023 ER PERS Contribution 8,836.34 False 0 1/9/2023 610-000-2187-00000 PR Batch 00011.01.2023 EE PERS Contribution 5,037.63 False 0 1/9/2023 610-000-2187-00000 PR Batch 00011.01.2023 Survivor Benefit 17.83 False 0 1/9/2023 610-000-2187-00000 PR Batch 00001.01.2023 EE PERS Contribution 6,708.46 False 0 1/9/2023 610-000-2187-00000 PR Batch 00001.01.2023 Survivor Benefit 34.41 False 0 1/9/2023 610-000-2187-00000 PR Batch 00001.01.2023 Service Credit Purchase 413.20 False 0 1/9/2023 610-000-2187-00000 PR Batch 00011.01.2023 ER PERS Contribution 6,452.62 False 0 1/9/2023 001-120-4409-00000 PD holiday pay adj - late reporting fee 200.00 False 0 1/9/2023 001-240-4121-00000 PD holiday pay adj 40.09 False 0 1/23/2023 610-000-2185-00000 PR Batch 00022.01.2023 State Income Tax 1,927.09 False 0 1/23/2023 610-000-2185-00000 PR Batch 00002.01.2023 State Income Tax 2,362.34 False 0 1/23/2023 610-000-2188-00000 PR Batch 00002.01.2023 Medicare Employer Portion 1,396.32 False 0 1/23/2023 610-000-2189-00000 PR Batch 00002.01.2023 Federal Income Tax 8,580.92 False 0 1/23/2023 610-000-2188-00000 PR Batch 00022.01.2023 Medicare Employee Portion 1,004.20 False 0 1/23/2023 610-000-2188-00000 PR Batch 00002.01.2023 Medicare Employee Portion 1,396.32 False 0 1/23/2023 610-000-2189-00000 PR Batch 00022.01.2023 Federal Income Tax 6,385.34 False 0 1/23/2023 610-000-2188-00000 PR Batch 00022.01.2023 Medicare Employer Portion 1,004.20 False 0 1/23/2023 610-000-2187-00000 PR Batch 00022.01.2023 ER PERS Contribution 6,487.65 False 0 1/23/2023 610-000-2187-00000 PR Batch 00022.01.2023 EE PERS Contribution 5,071.62 False 0 1/23/2023 610-000-2187-00000 PR Batch 00002.01.2023 ER PERS Contribution 8,764.78 False 0 1/23/2023 610-000-2187-00000 PR Batch 00002.01.2023 EE PERS Contribution 6,643.80 False 0 1/23/2023 610-000-2187-00000 PR Batch 00002.01.2023 Service Credit Purchase 413.20 False 0 1/23/2023 610-000-2187-00000 PR Batch 00002.01.2023 Survivor Benefit 34.41 False 0 1/23/2023 610-000-2187-00000 PR Batch 00022.01.2023 Survivor Benefit 17.83 False 442126 1/9/2023 610-000-2170-00000 PR Batch 00001.01.2023 Child Support-CA 96.00 False 442126 1/9/2023 610-000-2170-00000 PR Batch 00001.01.2023 Child Support CA Flat Amt 2 103.36 False 442126 1/9/2023 610-000-2170-00000 PR Batch 00001.01.2023 Child Support-CA 158.76 False 442127 1/9/2023 610-000-2184-00000 PR Batch 00001.01.2023 CCEA Monthly Dues 75.00 False 442128 1/9/2023 610-000-2181-00000 PR Batch 00011.01.2023 CCPOA Dues 500.00 False 442129 1/9/2023 610-000-2186-00000 Plan # 306752 648.18 False 442129 1/9/2023 610-000-2186-00000 Plan # 306752 7.31 False 442129 1/9/2023 610-000-2178-00000 Plan # 300878 2,115.00 False 442129 1/9/2023 610-000-2178-00000 Plan # 300878 176.28 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 1 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442129 1/9/2023 610-000-2186-00000 Plan # 306752 135.91 False 442129 1/9/2023 610-000-2186-00000 Plan # 306752 34.88 False 442129 1/9/2023 610-000-2178-00000 Plan # 300878 800.00 False 442130 1/9/2023 610-000-2174-00000 Jan 23 premium 1,668.05 False 442131 1/9/2023 610-000-2177-00000 Jan 23 premium 5,122.56 False 442132 1/9/2023 001-230-4125-00000 Vol FF life insurance 960.00 False 442133 1/9/2023 610-000-2179-00000 Jan 23 premium 297.00 False 442134 1/9/2023 001-240-4407-00000 Pre-employment screening 45.00 False 442134 1/9/2023 001-230-4407-00000 Pre-employment screening 45.00 False 442134 1/9/2023 412-100-4407-00000 Pre-employment screening 45.00 False 442135 1/9/2023 001-240-4125-00000 Dec 22 premium 105.00 False 442135 1/9/2023 610-000-2179-00000 Jan 23 premium 105.00 False 442136 1/9/2023 630-111-4409-00000 Oct 22 admin fee 300.00 False 442137 1/9/2023 001-350-4407-00000 Pre-employment fingerprinting 32.00 False 442137 1/9/2023 412-100-4407-00000 Pre-employment fingerprinting 32.00 False 442138 1/9/2023 610-000-2179-00000 Jan 23 premium 2,290.07 False 442139 1/9/2023 610-000-2175-00000 Jan 23 premium 1,230.15 False 442140 1/12/2023 001-480-4390-00000 goggles; jogbelt; gloves 102.21 False 442141 1/12/2023 001-240-4391-00000 vehicle tow 300.95 False 442142 1/12/2023 001-111-4310-00000 City Hall Office Supplies 1.28 False 442142 1/12/2023 001-114-4310-00000 City Hall Office Supplies 3.78 False 442142 1/12/2023 001-130-4310-00000 City Hall Office Supplies 0.96 False 442142 1/12/2023 420-115-4310-00000 City Hall Office Supplies 7.42 False 442142 1/12/2023 001-480-4390-00000 DPD titrating 93.04 False 442142 1/12/2023 413-352-4310-00000 City Hall Office Supplies 0.57 False 442142 1/12/2023 001-350-4550-00000 Civil envineering study book 238.14 False 442142 1/12/2023 001-350-4310-00000 City Hall Office Supplies 2.81 False 442142 1/12/2023 413-357-4310-00000 City Hall Office Supplies 2.17 False 442142 1/12/2023 001-364-4310-00000 City Hall Office Supplies 1.27 False 442142 1/12/2023 001-350-4550-00000 civil engineer study book 84.06 False 442142 1/12/2023 413-130-4310-00000 City Hall Office Supplies 0.77 False 442142 1/12/2023 419-130-4310-00000 City Hall Office Supplies 0.77 False 442142 1/12/2023 001-470-4310-00000 City Hall Office Supplies 0.70 False 442142 1/12/2023 413-120-4310-00000 City Hall Office Supplies 7.29 False 442142 1/12/2023 001-113-4310-00000 City Hall Office Supplies 3.58 False 442142 1/12/2023 001-112-4310-00000 City Hall Office Supplies 0.96 False 442142 1/12/2023 412-100-4310-00000 City Hall Office Supplies 1.15 False 442142 1/12/2023 419-120-4310-00000 City Hall Office Supplies 7.29 False 442142 1/12/2023 001-350-4550-00000 Civil engineering study book 109.32 False 442142 1/12/2023 001-251-4310-00000 City Hall Office Supplies 0.96 False 442142 1/12/2023 419-371-4310-00000 City Hall Office Supplies 4.67 False 442142 1/12/2023 001-250-4310-00000 City Hall Office Supplies 0.83 False 442142 1/12/2023 413-353-4310-00000 City Hall Office Supplies 1.21 False 442142 1/12/2023 413-111-4310-00000 City Hall Office Supplies 1.22 False 442142 1/12/2023 412-120-4310-00000 City Hall Office Supplies 0.77 False 442142 1/12/2023 001-120-4310-00000 City Hall Office Supplies 6.58 False 442142 1/12/2023 001-230-4391-00000 battery charger 165.50 False 442142 1/12/2023 001-480-4390-00000 Honewell Orbit kit 245.73 False 442142 1/12/2023 001-313-4310-00000 City Hall Office Supplies 1.86 False 442142 1/12/2023 001-471-4310-00000 City Hall Office Supplies 0.39 False 442142 1/12/2023 001-480-4340-00000 LaMotte TesTabs Chlorine reagent 50.40 False 442142 1/12/2023 419-111-4310-00000 City Hall Office Supplies 1.21 False 442142 1/12/2023 506-506-4390-00000 plan storage tubes 138.22 False 442142 1/12/2023 001-480-4310-00000 City Hall Office Supplies 0.83 False 442143 1/12/2023 001-240-4550-00000 Subscription renewal - Public Employment Law Report 159.00 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 2 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442144 1/12/2023 001-240-4391-00000 brake rotor #60 120.16 False 442145 1/12/2023 508-508-4390-00000 battery 148.08 False 442146 1/12/2023 001-480-4220-2020s Propane FY23 - 11/15/22-12/14/22 (ACCT# 02-0065442) 8,929.72 False 442146 1/12/2023 001-240-4220-00000 Propane -11/15/22-12/14/22 (ACCT# 02-1038315) 28.66 False 442146 1/12/2023 506-506-4220-00000 Propane FY23 - 11/15/22-12/14/22 (ACCT# 02-1031563) 11.00 False 442146 1/12/2023 001-471-4220-00000 Propane FY23 - 11/14/22-12/15/22 (ACCT# 02-0065468) 28.66 False 442147 1/12/2023 412-100-4409-00000 Booking System: Dec 2022 150.00 False 442148 1/12/2023 001-251-3312-00000 Admin fees collected Oct-Dec 2022 (retainer) -6.70 False 442148 1/12/2023 001-251-3312-00000 Admin fees collected Oct-Dec 2022 67.00 False 442149 1/12/2023 001-112-4431-00000 FY22-23 contributions to Visitors Bureau and Chamber - QTR3 25,500.00 False 442150 1/12/2023 419-371-4230-00000 broadband for security - 12/26/22-1/25/23 89.99 False 442151 1/12/2023 001-120-4407-00000 Job posting: Finance Technician 9.66 False 442151 1/12/2023 001-120-4407-00000 Job posting: Finance Technician 9.66 False 442151 1/12/2023 001-120-4430-00000 Measure S oversight committee applications 60.08 False 442151 1/12/2023 001-313-4430-00000 Planning commission notice of public hearing 120.15 False 442151 1/12/2023 419-120-4407-00000 Job posting: Finance Technician 9.67 False 442151 1/12/2023 001-113-4430-00000 Summary of Ordinance no 834 66.75 False 442151 1/12/2023 419-120-4407-00000 Job posting: Finance Technician 9.67 False 442151 1/12/2023 001-113-4430-00000 Summary of proposed ordinance no 834 53.40 False 442151 1/12/2023 413-120-4407-00000 Job posting: Finance Technician 9.67 False 442151 1/12/2023 001-110-4430-00000 City council vacancy ad 170.40 False 442151 1/12/2023 413-120-4407-00000 Job posting: Finance Technician 9.67 False 442152 1/12/2023 001-230-4330-00000 Fuel for fire apparatus - Nov 2022 2,334.69 False 442153 1/12/2023 001-470-4225-00000 Refuse Disposal: Dec 2022 15.75 False 442153 1/12/2023 412-100-4225-00000 Refuse Disposal: Nov 2022 83.30 False 442153 1/12/2023 506-506-4225-00000 Refuse Disposal: Dec 2022 140.36 False 442153 1/12/2023 506-506-4225-00000 Refuse Disposal: Nov 2022 80.75 False 442153 1/12/2023 001-364-4225-10025 Refuse Disposal: Nov 2022 72.23 False 442153 1/12/2023 001-364-4225-10025 Refuse Disposal: Dec 2022 157.55 False 442154 1/12/2023 115-364-4787-00000 Pass through FY23 Gas Tax Section 2107 revenues to County - OCT 628.44 False 442154 1/12/2023 117-364-4789-00000 Pass through FY23 RMRA revenues to County per annexation - SEP 1,689.16 False 442154 1/12/2023 115-364-4785-00000 Pass through FY23 Gas Tax Section 2105 revenues to County - OCT 458.13 False 442155 1/12/2023 001-000-2230-00000 CC DEPOSIT REFUND: Event 12/9/22 150.00 False 442156 1/12/2023 412-100-4450-00000 Janitorial Services for RV Park Restrooms - 12/18/22-12/31/22 560.00 False 442156 1/12/2023 001-470-4450-00000 Janitorial Services for Public Restrooms - 12/18/22-12/31/22 1,120.00 False 442157 1/12/2023 001-000-2150-00000 Seismic Fees (Commercial) - Oct-Dec 2022 211.91 False 442157 1/12/2023 001-000-2140-00000 Seismic Fees (Residential) - Oct-Dec 2022 44.28 False 442158 1/12/2023 419-371-4470-00000 Sample delivery to North Coast Labs FY22-23 30.00 False 442158 1/12/2023 413-352-4470-00000 Sample delivery to North Coast Labs FY22-23 30.00 False 442159 1/12/2023 001-111-4310-00000 City Hall Office Supplies 2.16 False 442159 1/12/2023 001-112-4310-00000 City Hall Office Supplies 1.62 False 442159 1/12/2023 001-470-4310-00000 City Hall Office Supplies 1.18 False 442159 1/12/2023 001-350-4310-00000 City Hall Office Supplies 4.75 False 442159 1/12/2023 001-114-4310-00000 City Hall Office Supplies 6.37 False 442159 1/12/2023 413-353-4310-00000 City Hall Office Supplies 2.05 False 442159 1/12/2023 420-115-4310-00000 City Hall Office Supplies 12.53 False 442159 1/12/2023 413-111-4310-00000 City Hall Office Supplies 2.05 False 442159 1/12/2023 001-113-4310-00000 City Hall Office Supplies 6.05 False 442159 1/12/2023 001-251-4310-00000 City Hall Office Supplies 1.62 False 442159 1/12/2023 419-130-4310-00000 City Hall Office Supplies 1.30 False 442159 1/12/2023 001-313-4310-00000 City Hall Office Supplies 3.13 False 442159 1/12/2023 413-120-4310-00000 City Hall Office Supplies 12.31 False 442159 1/12/2023 419-371-4310-00000 City Hall Office Supplies 7.89 False 442159 1/12/2023 001-250-4310-00000 City Hall Office Supplies 1.40 False 442159 1/12/2023 001-130-4310-00000 City Hall Office Supplies 1.62 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 3 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442159 1/12/2023 001-480-4310-00000 City Hall Office Supplies 1.41 False 442159 1/12/2023 413-130-4310-00000 City Hall Office Supplies 1.30 False 442159 1/12/2023 419-120-4310-00000 City Hall Office Supplies 12.32 False 442159 1/12/2023 419-111-4310-00000 City Hall Office Supplies 2.05 False 442159 1/12/2023 001-364-4310-00000 City Hall Office Supplies 2.16 False 442159 1/12/2023 413-357-4310-00000 City Hall Office Supplies 3.67 False 442159 1/12/2023 001-120-4310-00000 City Hall Office Supplies 11.12 False 442159 1/12/2023 412-120-4310-00000 City Hall Office Supplies 1.30 False 442159 1/12/2023 412-100-4310-00000 City Hall Office Supplies 1.94 False 442159 1/12/2023 413-352-4310-00000 City Hall Office Supplies 0.97 False 442159 1/12/2023 001-471-4310-00000 City Hall Office Supplies 0.65 False 442160 1/12/2023 419-371-4390-00000 rags 13.79 False
442160 1/12/2023 419-371-4390-00000 shovel 59.94 False
442160 1/12/2023 001-364-4390-10025 shovel 59.94 False
442161 1/12/2023 001-470-4390-00000 Safety/PW Supplies 22.43 False 442161 1/12/2023 419-371-4390-00000 Safety/PW Supplies 22.44 False 442161 1/12/2023 413-353-4390-00000 Safety/PW Supplies 22.44 False 442161 1/12/2023 506-506-4390-00000 Safety/PW Supplies 22.45 False 442161 1/12/2023 001-364-4390-10025 Safety/PW Supplies 22.44 False 442161 1/12/2023 508-508-4390-00000 Safety/PW Supplies 22.43 False 442162 1/12/2023 001-120-4409-00000 ROPS 23-24 preparation 1,100.00 False 442163 1/12/2023 419-000-2110-00000 Refund Check 107090-000, 260 E ST #1 114.27 False 442164 1/12/2023 413-352-4409-00000 Sewer Regulatory Compliance - Dec 2022 2,398.00 False 442164 1/12/2023 419-371-4409-00000 Water Regulatory Compliance - Dec 2022 2,779.50 False 442165 1/12/2023 001-480-4378-00000 Reimburse: non-taxable food for swim shop 54.72 False 442166 1/12/2023 508-508-4390-00000 oil filters 30.66 False 442166 1/12/2023 001-230-4391-00000 oil filter for #5181 16.14 False 442166 1/12/2023 001-230-4391-00000 oil & fuel filter for #5181 92.02 False 442166 1/12/2023 508-508-4390-00000 oil filter 5.38 False 442166 1/12/2023 508-508-4390-00000 bay box 186.58 False 442166 1/12/2023 001-230-4391-00000 bay box for #5181 186.58 False 442166 1/12/2023 508-508-4390-00000 fuel filter 25.93 False 442166 1/12/2023 508-508-4390-00000 antifreeze 62.74 False 442166 1/12/2023 508-508-4390-00000 oil filter 10.22 False 442166 1/12/2023 508-508-4390-00000 oil filter 5.38 False 442166 1/12/2023 508-508-4390-00000 v belt 10.60 False
442166 1/12/2023 508-508-4390-60001 oil filter 5.38 False 442166 1/12/2023 508-508-4390-00000 RETURN: lock repair kit -106.79 False 442166 1/12/2023 508-508-4390-00000 lock repair kit for #5177 106.79 False 442167 1/12/2023 419-371-4390-00000 water pump 236.24 False 442167 1/12/2023 413-356-4390-35022 v-belt 169.91 False 442168 1/12/2023 001-240-4530-00000 Training CA Narcotics Off Assoc 11/17/22 - 11/23/22 per diem 434.70 False 442169 1/12/2023 419-371-4390-00000 INVENTORY water service parts and fittings 1,605.82 False 442169 1/12/2023 419-371-4390-00000 Clamps and tap saddles 1,081.34 False 442169 1/12/2023 419-371-4390-00000 Water parts and fittings to replace inventory 4,034.84 False 442170 1/12/2023 413-351-4450-00000 Calibration of lab Hach meters and water inline meters 1,626.00 False 442170 1/12/2023 419-371-4450-00000 Calibration of lab Hach meters and water inline meters 3,970.00 False 442171 1/12/2023 419-371-4390-00000 valve repair kit 343.20 False 442171 1/12/2023 419-371-4390-00000 pressure relief valve 414.54 False 442172 1/12/2023 901-364-4799-2020S Measure S Collector Streets Maintenance & Preservation - FINAL 600.00 False 442172 1/12/2023 419-371-4450-ENGRPEmergency water repair near Englund Marine 14,126.00 False 442172 1/12/2023 901-000-2112-00000 Measure S Collector Streets Maint & Pres - RETENTION RELEASED 24,355.68 False 442173 1/12/2023 001-120-4409-2020s FY23 Sales tax auditing and reporting - Measure S (Jul-Sep 2022) 4,230.22 False 442173 1/12/2023 001-120-4409-00000 FY23 Sales tax auditing and reporting (Jul-Sep 2022) 1,136.53 False 442173 1/12/2023 001-120-4409-00000 FY23 Sales tax auditing and reporting - Measure S (Jul-Sep 2022) 471.41 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 4 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442174 1/12/2023 413-353-4390-00000 rags 28.10 False
442174 1/12/2023 412-100-4390-00000 breaker 14.78 False 442174 1/12/2023 001-112-4392-00000 tree topper 27.04 False 442174 1/12/2023 506-506-4390-00000 flood barrier 81.12 False 442174 1/12/2023 506-506-4390-00000 miter saw stand 247.89 False 442174 1/12/2023 413-353-4390-00000 shopvac filter; hose; shopvac 170.97 False 442174 1/12/2023 413-353-4390-00000 broom & dustpan; water nozzle 21.60 False 442174 1/12/2023 001-471-4390-00000 lumber 28.97 False
442174 1/12/2023 001-470-4390-00000 receptacle; light bulb 112.04 False 442174 1/12/2023 413-353-4390-00000 steele pin; gutter sealant 9.94 False 442174 1/12/2023 001-480-4390-00000 plug; wall plate; receptacle 46.89 False 442174 1/12/2023 001-480-4390-00000 deadlatch 8.09 False 442174 1/12/2023 001-112-4392-00000 electrical tape 28.10 False 442174 1/12/2023 001-480-4340-00000 muriatic acid 207.15 False 442174 1/12/2023 001-112-4392-00000 christmas lights 79.80 False 442174 1/12/2023 001-112-4392-00000 wire adapter; angle plug 7.84 False 442174 1/12/2023 419-371-4390-00000 bottled water; usb charger 42.01 False 442174 1/12/2023 508-508-4390-00000 craft tool 64.92 False 442174 1/12/2023 506-506-4390-00000 lightbulbs 21.62 False 442174 1/12/2023 419-371-4390-00000 shovel 5.39 False
442174 1/12/2023 001-240-4390-00000 handy box 2.40 False 442174 1/12/2023 001-112-4392-00000 gloves 13.94 False
442174 1/12/2023 506-506-4390-00000 ant bait 22.64 False 442174 1/12/2023 413-353-4390-00000 RETURN: filter -28.11 False 442174 1/12/2023 001-112-4392-00000 extension cord 23.60 False 442174 1/12/2023 001-364-4390-10025 mattock 41.11 False 442174 1/12/2023 419-371-4390-00000 shovel; liner 42.20 False 442174 1/12/2023 413-353-4390-00000 mechanic set 182.94 False 442174 1/12/2023 001-364-4390-10025 search light; water shield 156.18 False 442174 1/12/2023 419-371-4390-00000 tape measure; sockets; ratchet 123.20 False 442174 1/12/2023 412-100-4390-00000 lights 86.44 False
442174 1/12/2023 413-353-4390-00000 copper wire 344.28 False 442174 1/12/2023 419-371-4390-00000 bucket; copper 341.20 False 442174 1/12/2023 001-364-4350-10023 breaker 151.38 False 442174 1/12/2023 419-371-4390-00000 paint brush; paint spout; socket adapter; paint liner 67.73 False 442174 1/12/2023 412-100-4390-00000 key master padlock 34.38 False 442174 1/12/2023 001-112-4392-00000 Christmas lights 914.17 False 442174 1/12/2023 001-470-4390-00000 outlet cover 84.33 False 442174 1/12/2023 001-112-4392-00000 cable ties; hooks 178.63 False 442174 1/12/2023 001-240-4390-00000 receptacle cover 28.15 False 442174 1/12/2023 413-353-4390-00000 simple green; filter 51.91 False 442174 1/12/2023 001-364-4390-10025 measuring wheel 35.69 False 442174 1/12/2023 001-471-4390-00000 mouse attractant; mouse trap; ant bait 37.18 False 442174 1/12/2023 508-508-4390-00000 drive chain strap wrench 34.56 False 442174 1/12/2023 001-364-4390-10025 kneeling pad; ant bait; vehicle strap; bucket 93.78 False 442174 1/12/2023 413-353-4390-00000 floodlight 164.51 False 442174 1/12/2023 001-112-4392-00000 stucco tape; masking tape; space tape 29.37 False 442175 1/12/2023 001-364-4390-10025 steel channel & flat 216.22 False 442175 1/12/2023 508-508-4390-00000 steel channel & flat 104.11 False 442176 1/12/2023 001-480-3716-00000 REFUND: senior 10 visit pass 45.00 False 442177 1/12/2023 001-240-4409-00000 Monthly service fee - Nov 2022 150.00 False 442178 1/12/2023 419-371-4390-00000 primer; adapters 95.29 False 442178 1/12/2023 419-371-4390-00000 pressure gauge 11.96 False 442178 1/12/2023 413-353-4390-00000 couplings 125.95 False 442178 1/12/2023 419-371-4390-00000 ball valve 52.48 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 5 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442179 1/12/2023 419-000-2110-00000 Refund Check 110742-001, 382 3RD ST #3 155.30 False 442180 1/12/2023 001-240-4530-00000 Monthly K9 Maintenance - FY23 350.00 False 442180 1/12/2023 001-240-4530-2020S Monthly K9 Maintenance - FY23 for K9 Koysta 350.00 False 442181 1/12/2023 001-113-4370-00000 City Hall Mats 1.25 False 442181 1/12/2023 001-480-4390-00000 Floor mats for pool 31.97 False 442181 1/12/2023 413-130-4370-00000 City Hall Mats 0.27 False 442181 1/12/2023 419-120-4370-00000 City Hall Mats 2.53 False 442181 1/12/2023 001-480-4390-00000 Floor mats for pool 28.77 False 442181 1/12/2023 413-357-4370-00000 City Hall Mats 0.76 False 442181 1/12/2023 413-120-4370-00000 City Hall Mats 2.53 False 442181 1/12/2023 001-130-4370-00000 City Hall Mats 0.33 False 442181 1/12/2023 419-371-4370-00000 City Hall Mats 1.62 False 442181 1/12/2023 001-480-4390-00000 Floor mats for pool 29.03 False 442181 1/12/2023 001-471-4370-00000 City Hall Mats 0.14 False 442181 1/12/2023 001-250-4370-00000 City Hall Mats 0.29 False 442181 1/12/2023 001-350-4370-00000 City Hall Mats 0.98 False 442181 1/12/2023 413-352-4370-00000 City Hall Mats 0.20 False 442181 1/12/2023 001-480-4390-00000 Floor mats for pool 28.77 False 442181 1/12/2023 001-313-4370-00000 City Hall Mats 0.65 False 442181 1/12/2023 001-251-4370-00000 City Hall Mats 0.33 False 442181 1/12/2023 001-480-4370-00000 City Hall Mats 0.28 False 442181 1/12/2023 413-351-4320-00000 FY23 Laundry service/uniforms 16.47 False 442181 1/12/2023 001-111-4370-00000 City Hall Mats 0.44 False 442181 1/12/2023 413-111-4370-00000 City Hall Mats 0.42 False 442181 1/12/2023 001-112-4370-00000 City Hall Mats 0.33 False 442181 1/12/2023 419-130-4370-00000 City Hall Mats 0.27 False 442181 1/12/2023 419-111-4370-00000 City Hall Mats 0.42 False 442181 1/12/2023 001-364-4370-00000 City Hall Mats 0.44 False 442181 1/12/2023 001-114-4370-00000 City Hall Mats 1.31 False 442181 1/12/2023 001-470-4370-00000 City Hall Mats 0.24 False 442181 1/12/2023 413-353-4370-00000 City Hall Mats 0.42 False 442181 1/12/2023 420-115-4370-00000 City Hall Mats 2.58 False 442181 1/12/2023 412-120-4370-00000 City Hall Mats 0.27 False 442181 1/12/2023 412-100-4370-00000 City Hall Mats 0.40 False 442181 1/12/2023 001-120-4370-00000 City Hall Mats 2.29 False 442182 1/12/2023 508-508-4390-00000 flange bolt 36.12 False 442182 1/12/2023 508-508-4390-00000 acetylene 136.75 False 442183 1/12/2023 508-508-4390-00000 valve 211.71 False
442184 1/12/2023 413-352-4470-00000 General external regulatory lab tests for sewer utilities. FY23 3,796.00 False 442184 1/12/2023 413-352-4470-00000 General external regulatory lab tests for sewer utilities. FY23 195.00 False 442185 1/12/2023 413-352-4409-00000 PHASE 1 Crescent City Wastewater Treatment Plant, RBC Capital Up 13,599.21 False 442185 1/12/2023 413-352-4409-00000 PHASE 1 Crescent City Wastewater Treatment Plant, RBC Capital Up 16,828.39 False 442186 1/12/2023 001-350-4370-00000 Janitorial Supplies- City-Wide 53.68 False 442186 1/12/2023 412-100-4370-00000 Janitorial Supplies- City-Wide 18.84 False 442186 1/12/2023 001-313-4370-00000 Janitorial Supplies- City-Wide 1.88 False 442186 1/12/2023 001-114-4370-00000 Janitorial Supplies- City-Wide 1.88 False 442186 1/12/2023 001-470-4370-00000 Janitorial Supplies- City-Wide 62.94 False 442186 1/12/2023 506-506-4370-00000 Janitorial Supplies- City-Wide 18.84 False 442186 1/12/2023 001-230-4370-00000 cleaner 51.84 False 442186 1/12/2023 001-313-4370-00000 Janitorial Supplies- City-Wide 0.56 False 442186 1/12/2023 419-120-4370-00000 Janitorial Supplies- City-Wide 1.89 False 442186 1/12/2023 001-251-4370-00000 Janitorial Supplies- City-Wide 0.28 False 442186 1/12/2023 001-113-4370-00000 Janitorial Supplies- City-Wide 1.89 False 442186 1/12/2023 420-115-4370-00000 Janitorial Supplies- City-Wide 1.88 False 442186 1/12/2023 413-352-4370-00000 Janitorial Supplies- City-Wide 5.59 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 6 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442186 1/12/2023 001-113-4370-00000 Janitorial Supplies- City-Wide 0.56 False 442186 1/12/2023 001-240-4370-00000 Janitorial Supplies- City-Wide 18.83 False 442186 1/12/2023 508-508-4370-00000 Janitorial Supplies- City-Wide 23.54 False 442186 1/12/2023 413-120-4370-00000 Janitorial Supplies- City-Wide 1.89 False 442186 1/12/2023 001-471-4370-00000 Janitorial Supplies- City-Wide 5.60 False 442186 1/12/2023 001-471-4370-00000 Janitorial Supplies- City-Wide 18.83 False 442186 1/12/2023 001-111-4370-00000 Janitorial Supplies- City-Wide 1.89 False 442186 1/12/2023 001-480-4370-00000 toilet paper rolls 299.25 False 442186 1/12/2023 419-120-4370-00000 Janitorial Supplies- City-Wide 0.56 False 442186 1/12/2023 001-240-4370-00000 Janitorial Supplies- City-Wide 5.59 False 442186 1/12/2023 001-251-4370-00000 Janitorial Supplies- City-Wide 0.94 False 442186 1/12/2023 001-120-4370-00000 Janitorial Supplies- City-Wide 7.53 False 442186 1/12/2023 420-115-4370-00000 Janitorial Supplies- City-Wide 0.56 False 442186 1/12/2023 001-480-4370-00000 Janitorial Supplies- City-Wide 47.09 False 442186 1/12/2023 001-480-4370-00000 Janitorial Supplies- City-Wide 13.98 False 442186 1/12/2023 413-120-4370-00000 Janitorial Supplies- City-Wide 0.56 False 442186 1/12/2023 506-506-4370-00000 Janitorial Supplies- City-Wide 5.59 False 442186 1/12/2023 001-120-4370-00000 Janitorial Supplies- City-Wide 2.24 False 442186 1/12/2023 413-352-4370-00000 Janitorial Supplies- City-Wide 18.83 False 442186 1/12/2023 001-470-4370-00000 Janitorial Supplies- City-Wide 211.88 False 442186 1/12/2023 001-111-4370-00000 Janitorial Supplies- City-Wide 0.56 False 442186 1/12/2023 412-100-4370-00000 Janitorial Supplies- City-Wide 5.59 False 442186 1/12/2023 508-508-4370-00000 Janitorial Supplies- City-Wide 7.00 False 442186 1/12/2023 001-350-4370-00000 Janitorial Supplies- City-Wide 15.95 False 442186 1/12/2023 001-114-4370-00000 Janitorial Supplies- City-Wide 0.56 False 442187 1/12/2023 413-352-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 2.81 False 442187 1/12/2023 413-352-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.22 False 442187 1/12/2023 413-111-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.46 False 442187 1/12/2023 001-364-4210-10023 ITEM 88 Service: 11/30/22-12/29/22 302.19 False 442187 1/12/2023 001-111-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 13.48 False 442187 1/12/2023 413-353-4210-35019 ITEM 118 Service: 11/30/22-12/29/22 125.87 False 442187 1/12/2023 001-480-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 2.45 False 442187 1/12/2023 001-364-4210-10023 ITEM 53 Service: 11/30/22-12/29/22 1,333.09 False 442187 1/12/2023 413-353-4210-35019 ITEM 64 Service: 11/30/22-12/29/22 37.29 False 442187 1/12/2023 508-508-4210-00000 ITEM 34 Service: 11/30/22-12/29/22 15.63 False 442187 1/12/2023 001-112-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 10.12 False 442187 1/12/2023 001-113-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 37.76 False 442187 1/12/2023 001-470-4210-00000 ITEM 84 Service: 11/30/22-12/29/22 94.88 False 442187 1/12/2023 001-470-4210-00000 ITEM 94 Service: 11/30/22-12/29/22 15.66 False 442187 1/12/2023 001-470-4210-00000 ITEM 110 Service: 11/30/22-12/29/22 15.66 False 442187 1/12/2023 001-111-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.48 False 442187 1/12/2023 001-470-4210-00000 ITEM 106 Service: 11/30/22-12/29/22 26.20 False 442187 1/12/2023 001-113-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 10.57 False 442187 1/12/2023 001-113-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 17.49 False 442187 1/12/2023 001-120-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 69.45 False 442187 1/12/2023 001-470-4210-00000 ITEM 29 Service: 11/30/22-12/29/22 24.88 False 442187 1/12/2023 413-111-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 5.94 False 442187 1/12/2023 001-364-4210-10023 ITEM 115 Service: 11/30/22-12/29/22 94.37 False 442187 1/12/2023 412-100-4210-00000 ITEM 79 Service: 11/30/22-12/29/22 1,919.54 False 442187 1/12/2023 412-100-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 5.62 False 442187 1/12/2023 001-120-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 32.16 False 442187 1/12/2023 001-470-4210-00000 ITEM 92 Service: 11/30/22-12/29/22 51.54 False 442187 1/12/2023 001-364-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 3.77 False 442187 1/12/2023 001-313-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 5.47 False 442187 1/12/2023 419-371-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 22.79 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 7 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442187 1/12/2023 419-371-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 13.77 False 442187 1/12/2023 419-130-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 2.26 False 442187 1/12/2023 001-251-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.36 False 442187 1/12/2023 001-364-4210-10023 ITEM 52 Service: 11/30/22-12/29/22 13.41 False 442187 1/12/2023 419-371-4210-00000 ITEM 105 Service: 11/30/22-12/29/22 28.99 False 442187 1/12/2023 413-352-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 1.70 False 442187 1/12/2023 001-470-4210-00000 ITEM 95 Service: 11/30/22-12/29/22 41.70 False 442187 1/12/2023 508-508-4210-00000 ITEM 33 Service: 11/30/22-12/29/22 522.79 False 442187 1/12/2023 001-471-4210-00000 ITEM 27 Service: 11/30/22-12/29/22 3,505.41 False 442187 1/12/2023 413-120-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 35.59 False 442187 1/12/2023 001-471-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 1.13 False 442187 1/12/2023 413-120-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 2.73 False 442187 1/12/2023 001-313-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 19.55 False 442187 1/12/2023 413-357-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.81 False 442187 1/12/2023 001-130-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.36 False 442187 1/12/2023 419-371-4210-00000 ITEM 58 Service: 11/30/22-12/29/22 944.23 False 442187 1/12/2023 001-364-4210-10023 ITEM 116 Service: 11/30/22-12/29/22 126.46 False 442187 1/12/2023 001-480-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 4.06 False 442187 1/12/2023 001-470-4210-00000 ITEM 17 Service: 11/30/22-12/29/22 43.58 False 442187 1/12/2023 419-111-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 5.94 False 442187 1/12/2023 001-364-4210-10023 ITEM 117 Service: 11/30/22-12/29/22 49.67 False 442187 1/12/2023 001-230-4210-00000 ITEM 75 Service: 11/30/22-12/29/22 561.94 False 442187 1/12/2023 413-120-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 21.51 False 442187 1/12/2023 419-120-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 76.87 False 442187 1/12/2023 413-353-4210-35019 ITEM 78 Service: 11/30/22-12/29/22 60.17 False 442187 1/12/2023 412-100-4210-00000 ITEM 82 Service: 11/30/22-12/29/22 2,491.09 False 442187 1/12/2023 001-114-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 39.78 False 442187 1/12/2023 001-364-4210-10023 ITEM 113 Service: 11/30/22-12/29/22 60.61 False 442187 1/12/2023 001-470-4210-00000 ITEM 93 Service: 11/30/22-12/29/22 163.96 False 442187 1/12/2023 419-371-4210-00000 ITEM 43 Service: 11/30/22-12/29/22 1,883.10 False 442187 1/12/2023 413-353-4210-35019 ITEM 112 Service: 11/30/22-12/29/22 42.92 False 442187 1/12/2023 412-100-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.43 False 442187 1/12/2023 001-313-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.70 False 442187 1/12/2023 413-353-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.46 False 442187 1/12/2023 419-371-4210-00000 ITEM 100 Service: 11/30/22-12/29/22 17.48 False 442187 1/12/2023 001-112-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 4.68 False 442187 1/12/2023 001-111-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 6.25 False 442187 1/12/2023 419-371-4210-00000 ITEM 61 Service: 11/30/22-12/29/22 8,482.28 False 442187 1/12/2023 412-100-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 12.14 False 442187 1/12/2023 419-371-4210-00000 ITEM 114 Service: 11/30/22-12/29/22 35.24 False 442187 1/12/2023 001-480-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 8.77 False 442187 1/12/2023 001-470-4210-00000 ITEM 21 Service: 11/30/22-12/29/22 15.66 False 442187 1/12/2023 001-471-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.14 False 442187 1/12/2023 001-470-4210-00000 ITEM 98 Service: 11/30/22-12/29/22 44.49 False 442187 1/12/2023 419-371-4210-00000 ITEM 56 Service: 11/30/22-12/29/22 745.92 False 442187 1/12/2023 419-120-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 2.73 False 442187 1/12/2023 001-470-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 3.43 False 442187 1/12/2023 001-480-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.31 False 442187 1/12/2023 508-508-4210-00000 ITEM 108 Service: 11/30/22-12/29/22 496.03 False 442187 1/12/2023 419-120-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 35.60 False 442187 1/12/2023 001-313-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 9.06 False 442187 1/12/2023 412-100-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 3.40 False 442187 1/12/2023 413-353-4210-35019 ITEM 2 Service: 11/30/22-12/29/22 40.77 False 442187 1/12/2023 001-251-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 4.68 False 442187 1/12/2023 001-470-4210-00000 ITEM 103 Service: 11/30/22-12/29/22 28.83 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 8 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442187 1/12/2023 413-357-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 6.42 False 442187 1/12/2023 001-364-4210-10023 ITEM 111 Service: 11/30/22-12/29/22 15.66 False 442187 1/12/2023 001-112-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 2.83 False 442187 1/12/2023 413-353-4210-35019 ITEM 86 Service: 11/30/22-12/29/22 41.16 False 442187 1/12/2023 419-130-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 8.09 False 442187 1/12/2023 001-364-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 13.49 False 442187 1/12/2023 001-350-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 8.30 False 442187 1/12/2023 413-352-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 6.07 False 442187 1/12/2023 001-112-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.36 False 442187 1/12/2023 001-240-4210-00000 ITEM 99 Service: 11/30/22-12/29/22 19.61 False 442187 1/12/2023 413-130-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 8.09 False 442187 1/12/2023 001-350-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 29.67 False 442187 1/12/2023 001-364-4210-10023 ITEM 120 Service: 11/30/22-12/29/22 132.13 False 442187 1/12/2023 001-350-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 1.05 False 442187 1/12/2023 001-130-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 10.11 False 442187 1/12/2023 001-250-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 8.77 False 442187 1/12/2023 419-371-4210-00000 ITEM 104 Service: 11/30/22-12/29/22 15.99 False 442187 1/12/2023 001-470-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 7.42 False 442187 1/12/2023 413-353-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 5.94 False 442187 1/12/2023 413-111-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 12.81 False 442187 1/12/2023 420-115-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 21.88 False 442187 1/12/2023 001-470-4210-00000 ITEM 89 Service: 11/30/22-12/29/22 18.63 False 442187 1/12/2023 001-120-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 19.44 False 442187 1/12/2023 420-115-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 36.22 False 442187 1/12/2023 001-130-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 2.83 False 442187 1/12/2023 419-371-4210-00000 ITEM 90 Service: 11/30/22-12/29/22 22.41 False 442187 1/12/2023 001-350-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 13.74 False 442187 1/12/2023 001-364-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 6.24 False 442187 1/12/2023 413-357-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 10.61 False 442187 1/12/2023 001-251-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 2.83 False 442187 1/12/2023 001-250-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.31 False 442187 1/12/2023 001-120-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 2.47 False 442187 1/12/2023 412-120-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 8.09 False 442187 1/12/2023 001-364-4210-10023 ITEM 121 Service: 11/30/22-12/29/22 6.58 False 442187 1/12/2023 001-114-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 11.13 False 442187 1/12/2023 419-371-4210-00000 ITEM 119 Service: 11/30/22-12/29/22 23.42 False 442187 1/12/2023 413-130-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 2.27 False 442187 1/12/2023 413-130-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.29 False 442187 1/12/2023 419-371-4210-00000 ITEM 87 Service: 11/30/22-12/29/22 254.39 False 442187 1/12/2023 001-480-4210-2020S ITEM 25 Service: 11/30/22-12/29/22 3,720.62 False 442187 1/12/2023 420-115-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 2.78 False 442187 1/12/2023 508-508-4210-00000 ITEM 107 Service: 11/30/22-12/29/22 249.85 False 442187 1/12/2023 419-111-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 3.58 False 442187 1/12/2023 413-130-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 3.74 False 442187 1/12/2023 412-100-4210-00000 ITEM 80 Service: 11/30/22-12/29/22 1,963.63 False 442187 1/12/2023 419-371-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 49.23 False 442187 1/12/2023 001-470-4210-00000 ITEM 97 Service: 11/30/22-12/29/22 77.28 False 442187 1/12/2023 001-364-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.48 False 442187 1/12/2023 001-240-4210-00000 ITEM 14 Service: 11/30/22-12/29/22 698.15 False 442187 1/12/2023 001-250-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 2.45 False 442187 1/12/2023 413-353-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 12.82 False 442187 1/12/2023 413-111-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 3.59 False 442187 1/12/2023 001-250-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 4.06 False 442187 1/12/2023 419-371-4210-00000 ITEM 42 Service: 11/30/22-12/29/22 751.99 False 442187 1/12/2023 419-111-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 12.81 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 9 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442187 1/12/2023 001-470-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.26 False 442187 1/12/2023 413-353-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 3.58 False 442187 1/12/2023 413-357-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 22.92 False 442187 1/12/2023 420-115-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 78.22 False 442187 1/12/2023 001-471-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 1.88 False 442187 1/12/2023 419-130-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 3.75 False 442187 1/12/2023 001-470-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 2.08 False 442187 1/12/2023 419-371-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 1.75 False 442187 1/12/2023 412-120-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 2.27 False 442187 1/12/2023 412-120-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 3.75 False 442187 1/12/2023 419-371-4210-00000 ITEM 49 Service: 11/30/22-12/29/22 1,152.74 False 442187 1/12/2023 412-120-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.29 False 442187 1/12/2023 413-351-4210-00000 ITEM 11 Service: 11/30/22-12/29/22 973.50 False 442187 1/12/2023 001-251-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 10.11 False 442187 1/12/2023 419-120-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 21.51 False 442187 1/12/2023 419-130-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.28 False 442187 1/12/2023 001-470-4210-00000 ITEM 96 Service: 11/30/22-12/29/22 25.88 False 442187 1/12/2023 001-130-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 4.68 False 442187 1/12/2023 413-353-4210-00000 ITEM 109 Service: 11/30/22-12/29/22 15.66 False 442187 1/12/2023 001-471-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 4.04 False 442187 1/12/2023 419-371-4210-00000 ITEM 102 Service: 11/30/22-12/29/22 77.48 False 442187 1/12/2023 419-371-4210-00000 ITEM 101 Service: 11/30/22-12/29/22 64.76 False 442187 1/12/2023 001-111-4210-00000 ITEM 91 Service: 11/30/22-12/29/22 3.78 False 442187 1/12/2023 001-113-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 1.34 False 442187 1/12/2023 413-353-4210-35019 ITEM 83 Service: 11/30/22-12/29/22 79.24 False 442187 1/12/2023 001-364-4210-10023 ITEM 54 Service: 11/30/22-12/29/22 69.12 False 442187 1/12/2023 001-114-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 1.41 False 442187 1/12/2023 413-120-4210-00000 ITEM 81 Service: 11/30/22-12/29/22 76.87 False 442187 1/12/2023 001-114-4210-00000 ITEM 85 Service: 11/30/22-12/29/22 18.42 False 442187 1/12/2023 419-111-4210-00000 ITEM 12 Service: 11/30/22-12/29/22 0.45 False 442187 1/12/2023 001-364-4210-10023 ITEM 77 Service: 11/30/22-12/29/22 2,110.78 False 442188 1/12/2023 506-506-4230-00000 alarm upgrade at corp yard 347.02 False 442189 1/12/2023 419-000-2110-00000 Refund Check 111472-000, 1640 BETHESDA WAY 66.96 False 442190 1/12/2023 001-364-4350-10023 photo cell 167.44 False 442190 1/12/2023 001-364-4350-10023 streetlight parts 201.68 False 442191 1/12/2023 419-000-2110-00000 Refund Check 110046-001, 1326 STANTON AVE 87.18 False 442192 1/12/2023 412-100-4225-00000 Refuse disposal FY23 for Lighthouse Cove RV Park- Dec 2022 1,796.68 False 442193 1/12/2023 419-000-3731-00000 REFUND: overpayment of equip/labor - water conn @ 2450 Hodge Ave 2,794.29 False 442194 1/12/2023 419-120-4415-00000 Online & IVR utility payment service - Dec 2022 1,124.90 False 442194 1/12/2023 413-120-4415-00000 Online & IVR utility payment service - Dec 2022 1,124.90 False 442195 1/12/2023 419-000-2110-00000 Refund Check 106114-001, 120 BOW LN 229.76 False 442196 1/12/2023 419-371-4409-00000 Engineering support - Oct 2022 5,306.89 False 442196 1/12/2023 419-371-4409-00000 Engineering support - Nov 2022 3,350.45 False 442196 1/12/2023 001-350-4409-00000 Engineering support- Nov 2022 3,350.45 False 442196 1/12/2023 419-371-4450-ENGRPEmergency water line repair near Englund Marine - Nov 2022 2,290.00 False 442196 1/12/2023 413-357-4409-00000 Engineering support - Oct 2022 5,474.20 False 442196 1/12/2023 001-350-4409-00000 Engineering support - Oct 2022 5,305.44 False 442196 1/12/2023 001-313-4409-00000 Surveyor Services- Nov 2022 87.50 False 442196 1/12/2023 413-357-4409-00000 Engineering support - Nov 2022 3,350.45 False 442197 1/12/2023 001-000-3221-00000 REFUND: Dec 2022 RV Park Stay (2weeks) 25.00 False 442197 1/12/2023 412-000-3570-00000 REFUND: Dec 2022 RV Park Stay (2weeks) 250.00 False 442198 1/12/2023 419-371-4390-00000 pens; binders 17.90 False 442198 1/12/2023 412-100-4310-00000 laminating pouches; labels; highlighters 42.11 False 442198 1/12/2023 001-114-4390-00000 calendar; paper 60.31 False 442198 1/12/2023 001-480-4310-00000 calendar 7.93 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 10 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442198 1/12/2023 419-371-4390-00000 calendar & dry erase kit 34.52 False 442198 1/12/2023 419-371-4390-00000 pens 12.96 False
442198 1/12/2023 413-353-4390-00000 pens 23.43 False
442199 1/12/2023 117-364-4409-00fst Front Street reconstruction repackaging - Dec 2022 11,494.25 False 442200 1/12/2023 419-371-4390-00000 asphault 311.70 False 442200 1/12/2023 001-364-4390-10025 asphault 93.00 False 442201 1/12/2023 001-480-4340-00000 Sodium hypochlorite for swimming pool FY23 381.45 False 442201 1/12/2023 419-371-4340-00000 Sodium hypochlorite for water system FY23 1,525.81 False 442201 1/12/2023 413-000-1202-00000 Sodium hypochlorite for WWTP 6,293.95 False 442202 1/12/2023 413-352-4390-00000 SUPPLYHOUSE.COM: water cartridge 105.06 False 442202 1/12/2023 001-240-4530-00000 HAMPTON INN: CA Narcotics Off Assoc11/17-23/22 Griffin- Hotel 1,118.70 False 442202 1/12/2023 419-371-4530-00000 ATYOURPACEONLINE: water op class for B DeForge 125.00 False 442202 1/12/2023 419-372-4390-00000 SUPPLYHOUSE.COM: relay switch 12.67 False 442202 1/12/2023 413-353-4450-00000 MONDAY.COM: online work order monthly service 71.45 False 442202 1/12/2023 001-240-4360-00000 WALGREENS: crime prevention event supplies 32.45 False 442202 1/12/2023 508-508-4450-00000 MONDAY.COM: online work order monthly service 71.40 False 442202 1/12/2023 001-480-4378-00000 WALMART: non-tax food for swim shop 58.30 False 442202 1/12/2023 001-000-2122-00000 POWER SOLVE: R-AID medical kits (TAX) -60.22 False 442202 1/12/2023 001-240-4530-00000 AMAZON: targets for range 155.07 False 442202 1/12/2023 001-240-4530-00000 REGIONAL: Sgt Lopez 1/10/23 - 1/11/23 Pistol Mntd Optics Instruc 897.75 False 442202 1/12/2023 001-240-4530-00000 UNITED: CA Narcotics Off Assoc11/17-23/22 Lopez - Baggage fee 35.00 False 442202 1/12/2023 001-240-4390-00000 POWER SOLVE: R-AID medical kits 806.07 False 442202 1/12/2023 001-240-4310-00000 WALMART: certificate frames 22.64 False 442202 1/12/2023 001-240-4311-00000 AMAZON: name plates 15.14 False 442202 1/12/2023 419-371-4450-00000 MONDAY.COM: online work order monthly service 71.45 False 442202 1/12/2023 001-240-4320-00000 AMAZON; weapons lights 64.94 False 442202 1/12/2023 001-350-4450-00000 MONDAY.COM: online work order monthly service 71.40 False 442202 1/12/2023 001-240-4390-00000 MAGID: gas masks 3,987.98 False 442202 1/12/2023 001-240-4530-00000 RENAISSANANCE:CA Narcotics Off Assoc11/17-23/22 Griffin- Parking 8.00 False 442202 1/12/2023 001-480-4390-00000 WALGREENS: first aid supplies 25.18 False 442202 1/12/2023 412-100-4450-00000 MONDAY.COM: online work order monthly service 71.45 False 442202 1/12/2023 001-240-4530-00000 JACKSON AIRPT:CA Narcotics Off Assoc11/17-23/22 Griffin- Parking 72.00 False 442202 1/12/2023 506-506-4390-00000 GREENTEK: tube light; dimming switch 324.21 False 442202 1/12/2023 001-240-4390-00000 CRYSTAL SPRINGS: water bottles for office 45.00 False 442202 1/12/2023 001-240-4320-00000 AMAZON: holster & light 190.44 False 442202 1/12/2023 001-240-4312-00000 AMAZON: printer - chief's office 464.39 False 442202 1/12/2023 001-240-4311-00000 AMAZON: name plates 28.04 False 442202 1/12/2023 001-240-4550-00000 PACKTRACK: K9 Stat tracking software 140.00 False 442202 1/12/2023 001-000-2122-00000 CHICAGO FAUCET: Temp control unit for pool (TAX) -73.11 False 442202 1/12/2023 413-353-4390-00000 HARBOR FREIGHT: breaker bar 97.41 False 442202 1/12/2023 413-356-4390-35022 ENVIROSIGHT - Spiral cable with socket for sewer camera 321.80 False 442202 1/12/2023 001-480-4390-00000 WALMART: clock for pool deck 23.80 False 442202 1/12/2023 001-480-4530-00000 STARFISH AQUATICS: training membership 169.00 False 442202 1/12/2023 001-480-4390-2020S CHICAGO FAUCET: Temp control unit for pool 981.81 False 442202 1/12/2023 001-240-4310-00000 AMAZON; name plate 14.02 False 442202 1/12/2023 001-240-4311-00000 AMAZON; paper shredder 134.23 False 442202 1/12/2023 506-000-2122-00000 GREENTEK: tube light; dimming switch (TAX) -24.71 False 442202 1/12/2023 001-240-4310-00000 AMAZON; name plate 15.14 False 442202 1/12/2023 001-240-4530-00000 UNITED: CA Narcotics Off Assoc11/17-23/22 Griffin- Baggage fee 80.00 False 442202 1/12/2023 413-353-4390-00000 ENVIROSIGHT - Spiral cable with socket for sewer camera 321.79 False 442202 1/12/2023 001-240-4390-2020S AMAZON: shotshell carriers for shotguns 303.04 False 442202 1/12/2023 001-240-4390-2020s SJHARDWARE: upgraded safeties for shotguns 139.65 False 442202 1/12/2023 001-240-4310-00000 AMAZON; name plate 15.14 False 442202 1/12/2023 001-240-4530-00000 REGIONAL: Sgt Pearson 1/10/23 - 1/11/23 Pistol Mntd Optics Instr 897.76 False 442202 1/12/2023 001-480-4450-00000 MONDAY.COM: online work order monthly service 71.45 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 11 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442202 1/12/2023 420-115-4450-00000 MONDAY.COM: online work order monthly service 71.40 False 442202 1/12/2023 001-112-4392-00000 HOME DEPOT: Christmas lights 789.86 False 442202 1/12/2023 001-240-4530-00000 ARCO: CA Narcotics Off Assoc11/17-23/22 Griffin- Gas 68.00 False 442202 1/12/2023 001-240-4530-00000 AMAZON: targets for range 324.72 False 442202 1/12/2023 001-240-4311-00000 AMAZON: staffing board 102.70 False 442203 1/12/2023 001-230-4407-00000 Recruitment ad - fire chief 575.00 False 442204 1/12/2023 412-100-4390-00000 faucet; screws 15.75 False 442204 1/12/2023 420-115-4390-00000 USB chord 16.23 False 442204 1/12/2023 001-480-4390-00000 CREDIT: scissor lift rental -49.68 False 442204 1/12/2023 001-480-4390-00000 scissor lift rental 309.37 False 442204 1/12/2023 506-506-4390-00000 screws; lumber 34.08 False 442204 1/12/2023 508-508-4390-00000 bushing hex for #42 3.89 False 442204 1/12/2023 001-364-4390-10025 headset hearing protector 194.44 False 442204 1/12/2023 506-506-4390-00000 house key; key schalge 5.43 False 442204 1/12/2023 419-371-4390-00000 silicone 30.29 False 442204 1/12/2023 419-371-4390-00000 ball valve 13.63 False 442204 1/12/2023 506-506-4390-00000 screws 23.64 False
442205 1/23/2023 610-000-2170-00000 PR Batch 00002.01.2023 Child Support CA Flat Amt 2 103.36 False 442205 1/23/2023 610-000-2170-00000 PR Batch 00002.01.2023 Child Support-CA 96.00 False 442205 1/23/2023 610-000-2170-00000 PR Batch 00002.01.2023 Child Support-CA 158.76 False 442206 1/23/2023 610-000-2184-00000 PR Batch 00002.01.2023 CCEA Monthly Dues 75.00 False 442207 1/23/2023 610-000-2181-00000 PR Batch 00022.01.2023 CCPOA Dues 500.00 False 442208 1/23/2023 610-000-2186-00000 Plan # 306752 160.15 False 442208 1/23/2023 610-000-2186-00000 Plan # 306752 44.39 False 442208 1/23/2023 610-000-2178-00000 Plan # 300878 176.28 False 442208 1/23/2023 610-000-2178-00000 Plan # 300878 715.00 False 442208 1/23/2023 610-000-2186-00000 Plan # 306752 763.76 False 442208 1/23/2023 610-000-2178-00000 Plan # 300878 800.00 False 442208 1/23/2023 610-000-2186-00000 Plan # 306752 9.31 False 442209 1/23/2023 610-000-2182-00000 PR Batch 00011.01.2023 PORAC RMT 550.00 False 442209 1/23/2023 610-000-2182-00000 PR Batch 00022.01.2023 PORAC RMT 550.00 False 442210 1/26/2023 001-240-4230-00000 DOJ/CLETS Line 12/1-12/31/22 99.87 False 442211 1/26/2023 001-364-4310-00000 CH Office Supplies 1.40 False 442211 1/26/2023 508-508-4390-00000 Remote display multimeter 440.31 False 442211 1/26/2023 420-115-4312-00000 iPhone case 25.87 False 442211 1/26/2023 419-371-4310-00000 CH Office Supplies 5.13 False 442211 1/26/2023 412-100-4310-00000 CH Office Supplies 1.26 False 442211 1/26/2023 413-352-4310-00000 CH Office Supplies 0.63 False 442211 1/26/2023 420-115-4390-00000 IPhone Screen protectors 19.41 False 442211 1/26/2023 001-112-4310-00000 CH Office Supplies 1.05 False 442211 1/26/2023 506-506-4390-00000 Coat Rack 20.45 False 442211 1/26/2023 001-114-4310-00000 CH Office Supplies 4.15 False 442211 1/26/2023 413-130-4310-00000 CH Office Supplies 0.85 False 442211 1/26/2023 001-251-4310-00000 CH Office Supplies 1.06 False 442211 1/26/2023 001-111-4310-00000 CH Office Supplies 1.40 False 442211 1/26/2023 001-313-4310-00000 CH Office Supplies 2.03 False 442211 1/26/2023 001-350-4310-00000 CH Office Supplies 3.09 False 442211 1/26/2023 413-120-4310-00000 CH Office Supplies 8.01 False 442211 1/26/2023 001-120-4310-00000 CH Office Supplies 7.23 False 442211 1/26/2023 001-114-4310-00000 folders 77.47 False 442211 1/26/2023 001-471-4310-00000 CH Office Supplies 0.42 False 442211 1/26/2023 001-480-4310-00000 CH Office Supplies 0.92 False 442211 1/26/2023 413-357-4310-00000 CH Office Supplies 2.39 False 442211 1/26/2023 420-115-4310-00000 CH Office Supplies 8.15 False 442211 1/26/2023 508-508-4390-00000 Crimpin Tool 297.23 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 12 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442211 1/26/2023 001-113-4310-00000 CH Office Supplies 3.93 False 442211 1/26/2023 419-130-4310-00000 CH Office Supplies 0.84 False 442211 1/26/2023 001-470-4310-00000 CH Office Supplies 0.78 False 442211 1/26/2023 001-130-4310-00000 CH Office Supplies 1.06 False 442211 1/26/2023 420-115-4312-00000 Mini PC 371.30 False 442211 1/26/2023 413-111-4310-00000 CH Office Supplies 1.33 False 442211 1/26/2023 413-353-4310-00000 CH Office Supplies 1.33 False 442211 1/26/2023 419-111-4310-00000 CH Office Supplies 1.34 False 442211 1/26/2023 001-250-4310-00000 CH Office Supplies 0.92 False 442211 1/26/2023 412-120-4310-00000 CH Office Supplies 0.84 False 442211 1/26/2023 419-120-4310-00000 CH Office Supplies 8.01 False 442212 1/26/2023 153-485-4796-20bap 20-CDBG-12056 Business Assistance Underwriting and Fund Mgmt 51,400.00 False 442213 1/26/2023 413-356-4390-35022 batteries 142.26 False 442213 1/26/2023 001-230-4391-00000 batteries 96.86 False 442214 1/26/2023 001-240-4220-00000 propane 12/14/22-1/13/23 (ACCT# 02-1038315) 17.98 False 442215 1/26/2023 508-508-4320-04320 Boot reimbursement 200.00 False 442216 1/26/2023 001-240-4330-00000 Fuel for patrol cars (ACCT# 215111) 2,252.62 False 442216 1/26/2023 508-508-4330-00000 FY23 Annual Diesel Fuel Gas for Corp. yard (ACCT# 215) 2,768.49 False 442216 1/26/2023 001-240-4330-00000 Fuel for patrol cars (ACCT# 215111) 316.42 False 442217 1/26/2023 413-352-4470-00000 External regulatory solids testing 2,158.70 False 442218 1/26/2023 419-000-2110-00000 Refund Check 111565-000, 324 IOWA ST 90.86 False 442219 1/26/2023 419-371-4550-00000 FY 23 Water Rights for ID# A017956 574.54 False 442220 1/26/2023 413-352-4230-00000 broadband for security 1/8-2/7/23 104.98 False 442220 1/26/2023 001-230-4230-00000 Cable & Internet Service-12/20/22-1/19/23 123.51 False 442220 1/26/2023 419-371-4230-00000 broadband for security 12/25/22-01/24/23 89.99 False 442220 1/26/2023 001-240-4230-00000 Internet Service - 12/30/22-1/29/23 134.98 False 442220 1/26/2023 412-100-4230-00000 Internet Service -1/1-1/31/23 169.98 False 442221 1/26/2023 419-371-4390-00000 Customer reimbursed inspection expense on 11/17/22 85.00 False 442222 1/26/2023 001-240-4471-00000 Forms 320.00 False
442223 1/26/2023 001-470-4450-00000 Janitorial Services for Public Restrooms - 1/1-1/14/23 1,120.00 False 442223 1/26/2023 412-100-4450-00000 Janitorial Services for RV Park Restrooms - 1/1-1/14/23 560.00 False 442224 1/26/2023 419-000-2110-00000 Refund Check 005702-000, 230 BARKER ST 80.00 False 442225 1/26/2023 001-364-4320-10025 Jacket 165.61 False 442226 1/26/2023 001-230-4450-00000 Oxygen cylinder rental 24.05 False 442226 1/26/2023 001-230-4451-00000 Fire extinguisher service-CITY ONLY 200.00 False 442227 1/26/2023 413-352-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 3.41 False 442227 1/26/2023 001-114-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 4.18 False 442227 1/26/2023 001-470-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 0.89 False 442227 1/26/2023 001-113-4230-00000 City Hall Shared Phone -12/30/22-1/29/23 54.95 False 442227 1/26/2023 001-250-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 12.75 False 442227 1/26/2023 001-120-4230-00000 City Hall Shared Phone -12/30/22-1/29/23 101.07 False 442227 1/26/2023 419-371-4230-00000 707 465-1719 upstairs fax12/30/22-1/29/23 4.79 False 442227 1/26/2023 001-113-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 4.15 False 442227 1/26/2023 413-120-4230-00000 707-465-6208 monthly phone 12/30/22-1/29/23 44.92 False 442227 1/26/2023 419-111-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 18.64 False 442227 1/26/2023 419-371-4230-00000 Water System Phone Bill 707-1006 -1/13-2/13/23 30.00 False 442227 1/26/2023 001-364-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 19.63 False 442227 1/26/2023 001-111-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 1.54 False 442227 1/26/2023 412-120-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 17.67 False 442227 1/26/2023 001-251-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 14.72 False 442227 1/26/2023 413-351-4230-00000 707 465-5275 Lab Phone Line 12/30/22-1/29/23 179.47 False 442227 1/26/2023 413-111-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 1.22 False 442227 1/26/2023 001-480-4230-00000 Pool Phone 465-5761 - 12/30/22-1/29/23 161.55 False 442227 1/26/2023 001-313-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 1.16 False 442227 1/26/2023 412-100-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 1.41 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 13 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442227 1/26/2023 413-352-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 3.39 False 442227 1/26/2023 413-111-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 1.22 False 442227 1/26/2023 413-120-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 8.37 False 442227 1/26/2023 001-350-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 43.17 False 442227 1/26/2023 001-350-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 3.07 False 442227 1/26/2023 001-364-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 1.41 False 442227 1/26/2023 419-371-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 71.63 False 442227 1/26/2023 413-352-4230-00000 WWTP phone 12/30/22-1/29/23 320.57 False 442227 1/26/2023 001-114-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 4.16 False 442227 1/26/2023 419-120-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 7.80 False 442227 1/26/2023 419-371-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 4.83 False 442227 1/26/2023 413-353-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 1.35 False 442227 1/26/2023 001-471-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 0.90 False 442227 1/26/2023 001-113-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 4.19 False 442227 1/26/2023 420-115-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 113.83 False 442227 1/26/2023 001-240-4230-00000 707-464-2133 monthly phone 12/30/22-1/29/23 284.79 False 442227 1/26/2023 001-350-4230-00000 707-464-9506 monthly phone 12/30/22-1/29/23 257.37 False 442227 1/26/2023 413-353-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 18.65 False 442227 1/26/2023 412-100-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 11.77 False 442227 1/26/2023 001-471-4230-00000 Cult Cntr Elev Alrm 707-464-4582 12/30/22-1/29/23 93.30 False 442227 1/26/2023 001-111-4230-00000 City Hall Shared Phone -12/30/22-1/29/23 19.62 False 442227 1/26/2023 413-352-4230-00000 Treatment Plant Phone: 465-3054 12/30/22-1/29/23 213.30 False 442227 1/26/2023 413-352-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 8.83 False 442227 1/26/2023 419-120-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 111.86 False 442227 1/26/2023 001-480-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 12.76 False 442227 1/26/2023 419-120-4230-00000 707-464-6517 monthly phone 12/30/22-1/29/23 31.97 False 442227 1/26/2023 412-100-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 1.42 False 442227 1/26/2023 001-471-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 5.89 False 442227 1/26/2023 419-130-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 11.77 False 442227 1/26/2023 508-508-4230-00000 707-464-9565 monthly phone 12/30/22-1/29/23 196.45 False 442227 1/26/2023 420-115-4230-00000 707-197-0009 monthly phone 1/2-2/1/23 790.00 False 442227 1/26/2023 001-250-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 0.51 False 442227 1/26/2023 001-251-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 1.85 False 442227 1/26/2023 413-120-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 8.32 False 442227 1/26/2023 001-470-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 10.79 False 442227 1/26/2023 419-111-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 1.36 False 442227 1/26/2023 419-120-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 7.86 False 442227 1/26/2023 001-251-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 1.87 False 442227 1/26/2023 001-350-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 3.09 False 442227 1/26/2023 001-250-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 0.52 False 442227 1/26/2023 001-470-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 0.90 False 442227 1/26/2023 001-120-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 8.69 False 442227 1/26/2023 413-130-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 11.78 False 442227 1/26/2023 413-353-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 1.34 False 442227 1/26/2023 001-112-4230-00000 City Hall Shared Phone -12/30/22-1/29/23 14.72 False 442227 1/26/2023 001-364-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 1.41 False 442227 1/26/2023 001-240-4230-00000 Radio to Sherriff - 01/13/23-02/12/23 31.17 False 442227 1/26/2023 001-480-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 0.90 False 442227 1/26/2023 001-471-4230-00000 707-465-3914 monthly phone 12/30/22-1/29/23 95.04 False 442227 1/26/2023 001-130-4230-00000 City Hall Shared Phone -12/30/22-1/29/23 14.71 False 442227 1/26/2023 419-111-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 1.34 False 442227 1/26/2023 420-115-4230-00000 707 465-4405 downstairs fax 12/30/22-1/29/23 4.18 False 442227 1/26/2023 419-371-4230-00000 707-001-0001 SCADA telemetry link 12/30/22-1/29/23 56.79 False 442227 1/26/2023 419-120-4230-00000 707-465-6208 monthly phone 12/30/22-1/29/23 44.92 False 442227 1/26/2023 419-371-4230-00000 Water System Phone 464-2826 -1/13-2/13/23 90.13 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 14 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442227 1/26/2023 001-111-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 1.54 False 442227 1/26/2023 001-480-4230-00000 707-464-6940 monthly phone 12/30/22-1/29/23 108.11 False 442227 1/26/2023 413-111-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 18.65 False 442227 1/26/2023 001-313-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 1.15 False 442227 1/26/2023 001-471-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 0.90 False 442227 1/26/2023 413-357-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 33.36 False 442227 1/26/2023 001-120-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 8.63 False 442227 1/26/2023 001-480-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 0.90 False 442227 1/26/2023 001-114-4230-00000 City Hall Shared Phone -12/30/22-1/29/23 57.90 False 442227 1/26/2023 420-115-4230-00000 707 465-1719 upstairs fax 12/30/22-1/29/23 4.15 False 442227 1/26/2023 001-313-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 28.45 False 442227 1/26/2023 413-120-4230-00000 City Hall Shared Phone-12/30/22-1/29/23 111.86 False 442227 1/26/2023 413-120-4230-00000 707-464-6517 monthly phone 12/30/22-1/29/23 31.97 False 442228 1/26/2023 508-508-4390-00000 Jump start tool, adapter, hose #42 317.71 False 442229 1/26/2023 420-115-4450-00000 ESET renewal 3,589.04 False 442230 1/26/2023 413-000-1202-00000 Sludge disposal 1,087.81 False 442230 1/26/2023 413-000-1202-00000 Sludge disposal 2,084.38 False 442230 1/26/2023 413-000-1202-00000 Sludge disposal 2,358.48 False 442230 1/26/2023 413-000-1202-00000 Sludge disposal 2,070.36 False 442230 1/26/2023 413-000-1202-00000 Sludge disposal 2,040.51 False 442230 1/26/2023 413-000-1202-00000 Sludge disposal 2,163.34 False 442230 1/26/2023 413-000-1202-00000 Sludge disposal 2,252.32 False 442230 1/26/2023 413-000-1202-00000 Sludge disposal 1,956.30 False 442231 1/26/2023 001-480-4390-00000 valve repair kit 221.83 False 442231 1/26/2023 001-480-4390-00000 Replacement CL2 storage tank 4,043.10 False 442232 1/26/2023 412-100-4450-00000 RV Park street grading 2,741.16 False 442232 1/26/2023 001-364-4390-10025 Rock to fill excavations - FY23 253.95 False 442232 1/26/2023 001-364-4390-10025 forklift rental 362.50 False 442232 1/26/2023 413-353-4390-00000 Rock to fill excavations - FY23 194.21 False 442232 1/26/2023 419-371-4390-00000 Rock to fill excavations - FY23 1,045.69 False 442232 1/26/2023 001-364-4390-10025 forklift rental 362.50 False 442233 1/26/2023 001-364-4390-10025 sakcrete 64.76 False 442233 1/26/2023 001-364-4390-10025 t-posts 44.04 False 442233 1/26/2023 508-508-4390-00000 too set/drive accessory/screwdrive set/rachet 220.51 False 442233 1/26/2023 413-353-4390-00000 screwdriver 17.29 False 442233 1/26/2023 419-371-4390-00000 steel shelf 172.12 False 442233 1/26/2023 001-364-4350-10023 extension cord/hacksaw 77.32 False 442233 1/26/2023 506-506-4390-00000 PVC/bolts 21.61 False 442233 1/26/2023 413-353-4390-00000 markers/wire 180.75 False 442233 1/26/2023 001-364-4390-10025 ties down 10.79 False 442233 1/26/2023 506-506-4390-00000 paint 13.90 False
442233 1/26/2023 001-480-4390-00000 muratic acid 258.93 False 442233 1/26/2023 001-471-4390-00000 Mr Clean 32.41 False 442233 1/26/2023 412-100-4390-00000 primer/pavers/paint 71.38 False 442233 1/26/2023 413-353-4390-00000 rafter square/pliers/socket 62.67 False 442233 1/26/2023 001-364-4350-10023 disconnector 10.00 False 442233 1/26/2023 001-470-4390-00000 hose/nozzle 91.97 False 442233 1/26/2023 001-470-4390-00000 tape/lumber 47.64 False 442233 1/26/2023 419-371-4390-00000 terminals/connect compartment 90.23 False 442233 1/26/2023 001-480-4390-00000 nozzle/mops/baking soda/cloths/hooks 83.30 False 442233 1/26/2023 419-371-4390-00000 garage door lubricant/graphite/dewalt 79.69 False 442233 1/26/2023 001-471-4390-00000 kwikset 3.76 False
442233 1/26/2023 001-480-4390-00000 muratic acid 51.79 False 442233 1/26/2023 413-352-4390-00000 disconnector 5.32 False 442233 1/26/2023 506-506-4390-00000 PVC/bolts 41.99 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 15 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442233 1/26/2023 001-480-4390-00000 pole switch/screws 84.21 False 442233 1/26/2023 001-364-4350-10023 knock out seal 3.68 False 442233 1/26/2023 413-356-4390-35022 battery charger 43.28 False 442233 1/26/2023 001-471-4390-00000 rat trap 53.96 False 442233 1/26/2023 001-470-4390-00000 epoxy/tapson/tape 46.69 False 442233 1/26/2023 419-371-4390-00000 battery charger kit/hose reel 121.22 False 442233 1/26/2023 419-371-4390-00000 crimping tool/bottled water 46.66 False 442233 1/26/2023 419-371-4390-00000 mechanics tool set 148.27 False 442233 1/26/2023 506-506-4390-00000 cleaning wipes/car scent/broom/vacuum 98.55 False 442233 1/26/2023 001-480-4390-00000 breaker 441.66 False 442234 1/26/2023 419-120-4240-00000 UB Mailing Service 937.00 False 442234 1/26/2023 413-120-4240-00000 UB Mailing Service 937.00 False 442235 1/26/2023 001-240-4380-2020S Medical care - K9 Sgt Koysta 120.00 False 442236 1/26/2023 001-364-4370-00000 City Hall Mats 0.44 False 442236 1/26/2023 413-353-4370-00000 City Hall Mats 0.42 False 442236 1/26/2023 001-350-4370-00000 City Hall Mats 0.98 False 442236 1/26/2023 508-508-4320-00000 FY23 Laundry service/uniforms 30.08 False 442236 1/26/2023 412-100-4370-00000 City Hall Mats 0.40 False 442236 1/26/2023 412-120-4370-00000 City Hall Mats 0.27 False 442236 1/26/2023 508-508-4320-00000 FY23 Laundry service/uniforms 28.78 False 442236 1/26/2023 419-111-4370-00000 City Hall Mats 0.42 False 442236 1/26/2023 001-111-4370-00000 City Hall Mats 0.44 False 442236 1/26/2023 001-251-4370-00000 City Hall Mats 0.33 False 442236 1/26/2023 413-357-4370-00000 City Hall Mats 0.76 False 442236 1/26/2023 001-470-4370-00000 City Hall Mats 0.24 False 442236 1/26/2023 001-480-4370-00000 City Hall Mats 0.28 False 442236 1/26/2023 412-120-4370-00000 City Hall Mats 0.27 False 442236 1/26/2023 001-120-4370-00000 City Hall Mats 2.29 False 442236 1/26/2023 413-120-4370-00000 City Hall Mats 2.53 False 442236 1/26/2023 001-113-4370-00000 City Hall Mats 1.25 False 442236 1/26/2023 413-351-4320-00000 FY23 Laundry service/uniforms 16.47 False 442236 1/26/2023 413-353-4320-00000 FY23 Laundry service/uniforms 39.90 False 442236 1/26/2023 001-130-4370-00000 City Hall Mats 0.33 False 442236 1/26/2023 001-250-4370-00000 City Hall Mats 0.29 False 442236 1/26/2023 001-130-4370-00000 City Hall Mats 0.33 False 442236 1/26/2023 413-130-4370-00000 City Hall Mats 0.27 False 442236 1/26/2023 001-313-4370-00000 City Hall Mats 0.65 False 442236 1/26/2023 001-251-4370-00000 City Hall Mats 0.33 False 442236 1/26/2023 001-114-4370-00000 City Hall Mats 1.31 False 442236 1/26/2023 001-112-4370-00000 City Hall Mats 0.33 False 442236 1/26/2023 508-508-4320-00000 FY23 Laundry service/uniforms 30.55 False 442236 1/26/2023 001-120-4370-00000 City Hall Mats 2.29 False 442236 1/26/2023 001-364-4370-00000 City Hall Mats 0.44 False 442236 1/26/2023 419-120-4370-00000 City Hall Mats 2.53 False 442236 1/26/2023 001-471-4370-00000 City Hall Mats 0.14 False 442236 1/26/2023 413-353-4370-00000 City Hall Mats 0.42 False 442236 1/26/2023 413-111-4370-00000 City Hall Mats 0.42 False 442236 1/26/2023 001-471-4370-00000 City Hall Mats 0.14 False 442236 1/26/2023 419-130-4370-00000 City Hall Mats 0.27 False 442236 1/26/2023 413-351-4320-00000 FY23 Laundry service/uniforms 9.85 False 442236 1/26/2023 419-111-4370-00000 City Hall Mats 0.42 False 442236 1/26/2023 001-113-4370-00000 City Hall Mats 1.25 False 442236 1/26/2023 413-111-4370-00000 City Hall Mats 0.42 False 442236 1/26/2023 413-352-4370-00000 City Hall Mats 0.20 False 442236 1/26/2023 413-130-4370-00000 City Hall Mats 0.27 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 16 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442236 1/26/2023 412-100-4370-00000 City Hall Mats 0.40 False 442236 1/26/2023 419-120-4370-00000 City Hall Mats 2.53 False 442236 1/26/2023 001-250-4370-00000 City Hall Mats 0.29 False 442236 1/26/2023 413-120-4370-00000 City Hall Mats 2.53 False 442236 1/26/2023 001-470-4370-00000 City Hall Mats 0.24 False 442236 1/26/2023 001-313-4370-00000 City Hall Mats 0.65 False 442236 1/26/2023 001-112-4370-00000 City Hall Mats 0.33 False 442236 1/26/2023 001-350-4370-00000 City Hall Mats 0.98 False 442236 1/26/2023 413-357-4370-00000 City Hall Mats 0.76 False 442236 1/26/2023 001-111-4370-00000 City Hall Mats 0.44 False 442236 1/26/2023 001-114-4370-00000 City Hall Mats 1.31 False 442236 1/26/2023 001-480-4370-00000 City Hall Mats 0.28 False 442236 1/26/2023 413-353-4320-00000 FY23 Laundry service/uniforms 44.76 False 442236 1/26/2023 419-371-4370-00000 City Hall Mats 1.62 False 442236 1/26/2023 419-371-4370-00000 City Hall Mats 1.62 False 442236 1/26/2023 413-353-4320-00000 FY23 Laundry service/uniforms 35.40 False 442236 1/26/2023 420-115-4370-00000 City Hall Mats 2.58 False 442236 1/26/2023 420-115-4370-00000 City Hall Mats 2.58 False 442236 1/26/2023 413-352-4370-00000 City Hall Mats 0.20 False 442236 1/26/2023 419-130-4370-00000 City Hall Mats 0.27 False 442237 1/26/2023 419-000-2110-00000 Refund Check 109617-000, 2423 ALPAUGH AVE 154.62 False 442238 1/26/2023 001-364-4450-10025 Streetlight replacement at Play Street 9,087.38 False 442238 1/26/2023 413-352-4450-00000 On call maintenance services 345.00 False 442239 1/26/2023 413-352-4409-00000 Annual Contract - WWTP Operations including maintenance-Jan 23 121,383.74 False 442239 1/26/2023 413-000-1202-00000 Annual Contract - WWTP Operations including maintenance-Jan 23 -38,233.46 False 442239 1/26/2023 413-352-4450-00000 Annual Contract - WWTP Operations including maintenance-Jan 23 13,333.33 False 442240 1/26/2023 001-240-4380-00000 Dog food - K9 Lt. Kai 105.00 False 442240 1/26/2023 001-240-4380-2020S Dog food - K9 Sgt. Koysta 130.33 False 442242 1/26/2023 001-120-4240-00000 Meter maintance 70.59 False 442242 1/26/2023 419-120-4240-00000 Meter maintance 35.30 False 442242 1/26/2023 413-120-4240-00000 Meter maintance 35.30 False 442243 1/26/2023 413-351-4450-00000 Annual calibration scale, hood, oven 1,440.00 False 442244 1/26/2023 419-371-4409-00000 Engineering support- Dec 2022 2,480.15 False 442244 1/26/2023 413-357-4409-00000 Engineering support- Dec 2022 2,480.12 False 442244 1/26/2023 001-350-4409-00000 Engineering support- Dec 2022 3,205.14 False 442244 1/26/2023 919-371-4799-37107 PS&E for Amador Tank - Dec 2022 3,447.00 False 442244 1/26/2023 117-364-4409-00ast TO #6 design reconstruction of A-Street - Dec 2022 867.50 False 442245 1/26/2023 001-240-4530-00000 Human Traffic Awareness training 1/12/23 60.00 False 442246 1/26/2023 001-120-4407-00000 colored paper 39.62 False 442246 1/26/2023 001-114-4310-00000 custom stamp 64.77 False 442246 1/26/2023 001-350-4407-00000 colored paper 72.53 False 442246 1/26/2023 001-114-4310-00000 colored paper 34.16 False 442246 1/26/2023 001-114-4310-00000 Office Supplies 3.63 False 442246 1/26/2023 506-506-4390-00000 calendar 19.98 False 442247 1/26/2023 413-352-4409-00000 Task Order 14 - Recycled Water Feasibility Study 3,165.00 False 442248 1/26/2023 413-357-4450-00000 WWTP SCADA cut over and on-call as-needed SCADA programing 2,021.25 False 442248 1/26/2023 419-371-4409-00000 Water SCADA maintenance and support 2,475.00 False 442249 1/26/2023 412-100-4390-00000 AMZNDIGITAL: office license for new RV Park Computer 219.99 False 442249 1/26/2023 420-115-4530-00000 COURSRA2P4S3XXN: GIS training for IT/GIS Tech 49.00 False 442249 1/26/2023 001-114-4530-00000 ASSOCIATION FOR CALIFOR: HR Conference registration 3/8-3/10/23 599.00 False 442249 1/26/2023 420-115-4450-00000 DUO.COM: MFA for City Accounts 180.00 False 442249 1/26/2023 420-115-4450-00000 DUO.COM: MFA for City Accounts 9.50 False 442249 1/26/2023 001-230-4450-00000 THE MAIL ROOM: postage for radios repaired 18.87 False 442249 1/26/2023 420-115-4450-00000 APPLE: iOS Cloud storage 0.99 False 442249 1/26/2023 001-240-4407-00000 FACEBOOK: PD recruitment 152.27 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 17 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442249 1/26/2023 001-350-4407-00000 SOUTH COAST SHOPPER: PW Director job posting 24.50 False 442249 1/26/2023 419-371-4390-00000 APPLE: ATracker app for EMOT 2.99 False 442249 1/26/2023 420-115-4450-00000 FUTUREQUEST: Tsunamitour.us web hosting 8.95 False 442249 1/26/2023 001-240-4407-00000 FACEBOOK: police recruiting 64.76 False 442249 1/26/2023 001-120-4407-00000 FACEBOOK: Finance recruiting 109.37 False 442249 1/26/2023 420-115-4450-00000 ZOOM: ZOOM licenses for staff 319.86 False 442249 1/26/2023 001-350-4407-00000 FACEBOOK: PW recruiting 5.22 False 442249 1/26/2023 001-120-4407-00000 ONLINE JOB ADS INDEED: Finance Tech recruiting 247.24 False 442249 1/26/2023 420-115-4312-00000 PAYPAL: Replacement UPS batteries 156.00 False 442249 1/26/2023 001-350-4407-00000 FACEBOOK: PW recruitment 40.72 False 442249 1/26/2023 001-112-4550-0ARPAADOBE: Photoshop subscription for Grant Coordinator 20.99 False 442249 1/26/2023 420-115-4312-00000 WALMART: phone car charger 17.06 False 442249 1/26/2023 001-230-4450-00000 FIRE PROGRAMS: fire archives 189.33 False 442249 1/26/2023 420-115-4450-00000 SPAMHERO: spam filtering subscription 10.00 False 442249 1/26/2023 420-115-4450-00000 DNSFILTER: subscription 88.00 False 442250 1/26/2023 413-353-4230-00000 707-951-4730 (Ybarra) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 413-353-4230-00000 707-951-0481 (Wylie) Service: 12/13/22-1/12/23 7.98 False 442250 1/26/2023 001-114-4230-00000 707-951-3392 (Gonzales) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 419-130-4230-00000 707-458-8008 (Rice) Service: 12/13/22-1/12/23 10.11 False 442250 1/26/2023 001-364-4230-00000 707-951-4730 (Ybarra) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-350-4230-00000 707-457-7454 (Leighton) Service: 12/13/22-1/12/23 13.34 False 442250 1/26/2023 001-240-4230-00000 707-951-4494 (Wilson) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 001-240-4230-00000 707-951-5375 (Cristia) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 419-371-4230-00000 707-951-3354 (Welton) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-470-4230-00000 707-458-4131 (Taylor) Service: 12/13/22-1/12/23 5.91 False 442250 1/26/2023 001-240-4230-00000 707-951-7001 (VIP Phone) Service: 12/13/22-1/12/23 0.10 False 442250 1/26/2023 001-480-4230-00000 707-58-4818 (Morris) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 001-110-4230-00000 707-951-0517 (Inscore) Service: 12/13/22-1/12/23 45.44 False 442250 1/26/2023 001-364-4230-00000 707-951-4116 (Amarante) Service: 12/13/22-1/12/23 3.11 False 442250 1/26/2023 412-100-4230-00000 707-951-9704 (Lighthouse Cove RV) Service: 12/13/22-1/12/23 27.64 False 442250 1/26/2023 001-240-4230-00000 707-951-4609 (Pearson) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 413-130-4230-00000 707-458-8008 (Rice) Service: 12/13/22-1/12/23 10.11 False 442250 1/26/2023 001-480-4230-00000 707-951-0430 (Borges, D) Service: 12/13/22-1/12/23 5.70 False 442250 1/26/2023 413-351-4230-00000 707-951-3225 (Lab) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 001-350-4230-00000 707-458-5881 (PW Work Orders) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-111-4230-00000 707-951-3016 (Wier) Service: 12/13/22-1/12/23 15.14 False 442250 1/26/2023 001-364-4230-00000 707-951-0714 (Borges, D) Service: 12/13/22-1/12/23 10.45 False 442250 1/26/2023 419-371-4230-00000 707-951-4296 (Gil-Rodgriguez) Service: 12/13/22-1/12/23 0.40 False 442250 1/26/2023 413-353-4230-00000 707-458-5881 (PW Work Orders) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 419-371-4230-00000 707-951-4918 (McAleenan) Service: 12/13/22-1/12/23 11.73 False 442250 1/26/2023 413-353-4230-00000 707-951-0540 (Smith, K) Service: 12/13/22-1/12/23 3.81 False 442250 1/26/2023 001-120-4230-00000 707-458-4813 (Rawlings) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 419-371-4230-00000 707-951-3319 (Smith, K) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-240-4230-00000 707-951-5433 (Sperling) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 001-240-4230-00000 707-951-4624 (Lo) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 412-100-4230-00000 707-951-4296 (Gil-Rodgriguez) Service: 12/13/22-1/12/23 2.02 False 442250 1/26/2023 001-230-4230-00000 707-458-5216 (Fire Dept) Service: 12/13/22-1/12/23 38.01 False 442250 1/26/2023 001-364-4230-00000 707-951-4296 (Gil-Rodgriguez) Service: 12/13/22-1/12/23 0.81 False 442250 1/26/2023 413-351-4230-00000 707-951-6540 (Lab) Service: 12/13/22-1/12/23 27.64 False 442250 1/26/2023 001-112-4230-00000 707-458-4814 (Lacey) Service: 12/13/22-1/12/23 18.84 False 442250 1/26/2023 413-120-4230-00000 707-458-8014 (Mattix) Service: 12/13/22-1/12/23 20.22 False 442250 1/26/2023 419-371-4230-00000 707-951-3275 (Olson) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 419-371-4230-00000 707-951-5285 (PW Spare) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 413-353-4230-00000 707-951-3170 (Wylie) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-250-4230-00000 707-951-3447 (Minges) Service: 12/13/22-1/12/23 20.22 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 18 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442250 1/26/2023 413-353-4230-00000 707-951-4918 (McAleenan) Service: 12/13/22-1/12/23 2.02 False 442250 1/26/2023 419-371-4230-00000 707-458-8617 (Leighton) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-240-4230-00000 707-951-4867 (Owen) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 419-371-4230-00000 707-951-4759 (Long) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-240-4230-00000 707-951-5329 (Owen, W) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 420-115-4230-00000 707-458-8649 (Patch) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 001-240-4230-00000 707-951-4950 (Miller, E) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 419-371-4230-00000 707-951-0714 (Borges, D) Service: 12/13/22-1/12/23 21.35 False 442250 1/26/2023 413-353-4230-00000 707-951-4418 (Byrne) Service: 12/13/22-1/12/23 16.58 False 442250 1/26/2023 413-352-4230-00000 707-951-5862 (LS Duty) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 001-470-4230-00000 707-951-4918 (McAleenan) Service: 12/13/22-1/12/23 22.24 False 442250 1/26/2023 001-350-4230-00000 707-951-3319 (Smith, K) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 419-371-4230-00000 707-951-4204 (Eiler) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-364-4230-00000 707-951-4759 (Long) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-480-4230-00000 707-951-4296 (Gil-Rodgriguez) Service: 12/13/22-1/12/23 4.05 False 442250 1/26/2023 001-480-4230-00000 707-951-0714 (Borges, D) Service: 12/13/22-1/12/23 6.82 False 442250 1/26/2023 001-480-4230-00000 707-951-4864 (DeForge) Service: 12/13/22-1/12/23 6.06 False 442250 1/26/2023 001-364-4230-00000 707-951-0430 (Borges, D) Service: 12/13/22-1/12/23 8.74 False 442250 1/26/2023 506-506-4230-00000 707-951-4296 (Gil-Rodgriguez) Service: 12/13/22-1/12/23 19.01 False 442250 1/26/2023 001-364-4230-00000 707-951-4204 (Eiler) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 506-506-4230-00000 707-951-9336 (Lovdahl) Service: 12/13/22-1/12/23 26.96 False 442250 1/26/2023 413-353-4230-00000 707-951-0167 (WWTP Ops) Service: 12/13/22-1/12/23 27.64 False 442250 1/26/2023 413-353-4230-00000 707-458-8283 (Hodges) Service: 12/13/22-1/12/23 2.02 False 442250 1/26/2023 419-111-4230-00000 707-951-3016 (Wier) Service: 12/13/22-1/12/23 15.15 False 442250 1/26/2023 001-364-4230-00000 707-951-4918 (McAleenan) Service: 12/13/22-1/12/23 4.45 False 442250 1/26/2023 508-508-4230-00000 707-458-8283 (Hodges) Service: 12/13/22-1/12/23 4.45 False 442250 1/26/2023 001-364-4230-00000 707-951-4821 (Kuder) Service: 12/13/22-1/12/23 0.40 False 442250 1/26/2023 508-508-4230-00000 707-951-0671 (Borges, J) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 413-351-4230-00000 707-951-0494 (Fuoco) Service: 12/13/22-1/12/23 27.64 False 442250 1/26/2023 508-508-4230-00000 707-951-4864 (DeForge) Service: 12/13/22-1/12/23 6.07 False 442250 1/26/2023 001-230-4230-00000 707-951-3561 (Carey) Service: 12/13/22-1/12/23 38.01 False 442250 1/26/2023 413-111-4230-00000 707-951-3016 (Wier) Service: 12/13/22-1/12/23 15.15 False 442250 1/26/2023 001-480-4230-00000 707-458-8452 (Garcia) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 413-352-4230-00000 707-951-0002 (WWTP Lg Conf Rm) Service: 12/13/22-1/12/23 27.64 False 442250 1/26/2023 419-120-4230-00000 707-458-8014 (Mattix) Service: 12/13/22-1/12/23 20.22 False 442250 1/26/2023 001-120-4230-00000 707-458-4242 (McAndrews) Service: 12/13/22-1/12/23 8.09 False 442250 1/26/2023 413-353-4230-00000 707-951-4569 (Mayes) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-350-4230-00000 707-458-8617 (Leighton) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 413-353-4230-00000 707-951-4204 (Eiler) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-364-4230-00000 707-951-0481 (Wylie) Service: 12/13/22-1/12/23 5.32 False 442250 1/26/2023 001-240-4230-00000 707-951-5250 (Balch) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 419-371-4230-00000 707-457-7655 (Olson) Service: 12/13/22-1/12/23 13.34 False 442250 1/26/2023 412-100-4230-00000 707-951-3285 (Cordova) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 508-508-4230-00000 707-951-0430 (Borges, D) Service: 12/13/22-1/12/23 5.70 False 442250 1/26/2023 001-364-4230-00000 707-951-4951 (PW IPAD) Service: 12/13/22-1/12/23 12.67 False 442250 1/26/2023 001-113-4230-00000 707-951-3378 (Altman, Robin) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 001-470-4230-00000 707-951-4418 (Byrne) Service: 12/13/22-1/12/23 8.09 False 442250 1/26/2023 413-120-4230-00000 707-951-4364 (Niemi) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-230-4230-00000 707-951-6589 (Carey) Service: 12/13/22-1/12/23 27.64 False 442250 1/26/2023 506-506-4230-00000 707-951-0540 (Smith, K) Service: 12/13/22-1/12/23 3.80 False 442250 1/26/2023 419-120-4230-00000 707-458-8453 (Mtr Reader SPMR1)Service: 12/13/22-1/12/23 36.39 False 442250 1/26/2023 419-371-4230-00000 707-951-3170 (Wylie) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 413-120-4230-00000 707-458-4242 (McAndrews) Service: 12/13/22-1/12/23 16.18 False 442250 1/26/2023 001-120-4230-00000 707-951-4364 (Niemi) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 413-353-4230-00000 707-951-3354 (Welton) Service: 12/13/22-1/12/23 13.48 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 19 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442250 1/26/2023 001-240-4230-00000 707-951-4485 (Griffin) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 419-371-4230-00000 707-951-0481 (Wylie) Service: 12/13/22-1/12/23 20.53 False 442250 1/26/2023 419-371-4230-00000 707-951-4569 (Mayes) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 413-352-4230-00000 707-951-6681 (WWTP) Service: 12/13/22-1/12/23 23.22 False 442250 1/26/2023 001-240-4230-00000 707-951-5035 (Sanders) Service: 12/13/22-1/12/23 41.39 False 442250 1/26/2023 001-350-4230-00000 707-951-3275 (Olson) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 506-506-4230-00000 707-951-0481 (Wylie) Service: 12/13/22-1/12/23 4.18 False 442250 1/26/2023 001-470-4230-00000 707-951-9336 (Lovdahl) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 419-371-4230-00000 707-458-5881 (PW Work Orders) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 419-371-4230-00000 707-951-2294 (PW Callout)Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 413-351-4230-00000 707-951-4903 (Lab) Service: 12/13/22-1/12/23 -9.35 False 442250 1/26/2023 419-120-4230-00000 707-951-3320 (Leaver) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-471-4230-00000 707-458-4131 (Taylor) Service: 12/13/22-1/12/23 4.54 False 442250 1/26/2023 419-371-4230-00000 707-951-4864 (DeForge) Service: 12/13/22-1/12/23 19.01 False 442250 1/26/2023 413-353-4230-00000 707-951-3905 (WWTP Spare) Service: 12/13/22-1/12/23 0.10 False 442250 1/26/2023 001-130-4230-00000 707-458-8008 (Rice) Service: 12/13/22-1/12/23 20.22 False 442250 1/26/2023 001-110-4230-00000 707-458-4323 (Altman, Ray) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 413-120-4230-00000 707-951-3320 (Leaver) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-230-4230-00000 707-464-9113 (Fire Hall) Service: 12/13/22-1/12/23 27.64 False 442250 1/26/2023 001-110-4230-00000 707-951-3135 (Greenough) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 001-364-4230-00000 707-951-2294 (PW Callout)Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 413-353-4230-00000 707-951-2294 (PW Callout)Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 413-352-4230-00000 707-951-4779 (WWTP Project Manager) Service: 12/13/22-1/12/23 27.64 False 442250 1/26/2023 419-371-4230-00000 707-951-4951 (PW IPAD) Service: 12/13/22-1/12/23 12.67 False 442250 1/26/2023 001-470-4230-00000 707-458-8283 (Hodges) Service: 12/13/22-1/12/23 22.24 False 442250 1/26/2023 001-364-4230-00000 707-951-4864 (DeForge) Service: 12/13/22-1/12/23 9.30 False 442250 1/26/2023 001-230-4230-00000 707-458-5323 - (Fire duty officers) Service: 12/13/22-1/12/23 40.01 False 442250 1/26/2023 413-120-4230-00000 707-458-4813 (Rawlings) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 420-115-4230-00000 707-458-8862 (Ludemann) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 413-353-4230-00000 707-457-7454 (Leighton) Service: 12/13/22-1/12/23 13.33 False 442250 1/26/2023 413-351-4230-00000 707-951-6970 (Lab) Service: 12/13/22-1/12/23 27.64 False 442250 1/26/2023 508-508-4230-00000 707-951-5149 (Huffman) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 001-110-4230-00000 707-951-0876 (Wright) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 419-120-4230-00000 707-458-4813 (Rawlings) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-240-4230-00000 707-951-4896 (Lopez) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 419-371-4230-00000 707-951-4730 (Ybarra) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-350-4230-00000 707-951-3836 (Byrne) Service: 12/13/22-1/12/23 0.10 False 442250 1/26/2023 413-353-4230-00000 707-457-7655 (Olson) Service: 12/13/22-1/12/23 13.34 False 442250 1/26/2023 419-120-4230-00000 707-458-4242 (McAndrews) Service: 12/13/22-1/12/23 16.17 False 442250 1/26/2023 001-120-4230-00000 707-951-3320 (Leaver) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 419-371-4230-00000 707-457-7454 (Leighton) Service: 12/13/22-1/12/23 13.34 False 442250 1/26/2023 001-470-4230-00000 707-951-4116 (Amarante) Service: 12/13/22-1/12/23 3.12 False 442250 1/26/2023 413-352-4230-00000 707-951-6831 (WWTP) Service: 12/13/22-1/12/23 23.22 False 442250 1/26/2023 413-352-4230-00000 707-951-0023 (WWTP Operations 2) Service: 12/13/22-1/12/23 27.64 False 442250 1/26/2023 001-364-4230-00000 707-951-0540 (Smith, K) Service: 12/13/22-1/12/23 12.16 False 442250 1/26/2023 001-350-4230-00000 707-457-7655 (Olson) Service: 12/13/22-1/12/23 13.33 False 442250 1/26/2023 001-470-4230-00000 707-951-4296 (Gil-Rodgriguez) Service: 12/13/22-1/12/23 14.15 False 442250 1/26/2023 001-480-4230-00000 707-458-4131 (Taylor) Service: 12/13/22-1/12/23 10.00 False 442250 1/26/2023 001-240-4230-00000 707-951-5438 (PD Spare) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 413-351-4230-00000 707-951-5017 (Lab) Service: 12/13/22-1/12/23 27.64 False 442250 1/26/2023 001-350-4230-00000 707-951-3170 (Wylie) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-240-4230-00000 707-951-5088 (Valero) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 419-371-4230-00000 707-951-0540 (Smith, K) Service: 12/13/22-1/12/23 18.24 False 442250 1/26/2023 419-120-4230-00000 707-951-4364 (Niemi) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-364-4230-00000 707-951-5285 (PW Spare) Service: 12/13/22-1/12/23 13.48 False AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 20 of 21 Check Num Check Date Acct 1 Description Amount Selected For V 442250 1/26/2023 419-371-4230-00000 707-951-4418 (Byrne) Service: 12/13/22-1/12/23 13.75 False 442250 1/26/2023 001-230-4230-00000 707-951-6556 (Duncan) Service: 12/13/22-1/12/23 27.64 False 442250 1/26/2023 419-371-4230-00000 707-458-8283 (Hodges) Service: 12/13/22-1/12/23 11.73 False 442250 1/26/2023 419-371-4230-00000 707-951-4821 (Kuder) Service: 12/13/22-1/12/23 20.22 False 442250 1/26/2023 412-100-4230-00000 707-458-4131 (Taylor) Service: 12/13/22-1/12/23 13.63 False 442250 1/26/2023 419-112-4230-00000 707-458-4814 (Lacey) Service: 12/13/22-1/12/23 10.80 False 442250 1/26/2023 001-230-4230-00000 707-458-8906 (Carey) Service: 12/13/22-1/12/23 45.44 False 442250 1/26/2023 001-112-4230-00000 707-458-4131 (Taylor) Service: 12/13/22-1/12/23 11.36 False 442250 1/26/2023 419-371-4230-00000 707-951-0430 (Borges, D) Service: 12/13/22-1/12/23 17.87 False 442250 1/26/2023 413-353-4230-00000 707-951-4116 (Amarante) Service: 12/13/22-1/12/23 9.34 False 442250 1/26/2023 413-351-4230-00000 707-951-6819 (Lab) Service: 12/13/22-1/12/23 27.64 False 442250 1/26/2023 001-110-4230-00000 707-458-8156 (Smith, B) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 413-353-4230-00000 707-951-4951 (PW IPAD) Service: 12/13/22-1/12/23 12.67 False 442250 1/26/2023 413-353-4230-00000 707-951-3943 (Martinez) Service: 12/13/22-1/12/23 0.10 False 442250 1/26/2023 413-352-4230-00000 707-951-0923 (Nova - Jacobs) Service: 12/13/22-1/12/23 38.01 False 442250 1/26/2023 001-230-4230-00000 707-951-3406 (Duncan) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 413-353-4230-00000 707-951-3275 (Olson) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 001-364-4230-00000 707-951-4418 (Byrne) Service: 12/13/22-1/12/23 2.02 False 442250 1/26/2023 001-364-4230-00000 707-951-4569 (Mayes) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 413-353-4230-00000 707-458-8617 (Leighton) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 413-112-4230-00000 707-458-4814 (Lacey) Service: 12/13/22-1/12/23 10.80 False 442250 1/26/2023 508-508-4230-00000 707-951-0714 (Borges, D) Service: 12/13/22-1/12/23 6.82 False 442250 1/26/2023 413-353-4230-00000 707-951-5285 (PW Spare) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 419-371-4230-00000 707-951-4116 (Amarante) Service: 12/13/22-1/12/23 24.87 False 442250 1/26/2023 413-351-4230-00000 707-951-9756 (Goodgame-Thill) Service: 12/13/22-1/12/23 27.64 False 442250 1/26/2023 413-352-4230-00000 707-458-4722 (WWTP) Service: 12/13/22-1/12/23 38.01 False 442250 1/26/2023 413-353-4230-00000 707-951-4759 (Long) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 413-352-4230-00000 707-951-4821 (Kuder) Service: 12/13/22-1/12/23 19.82 False 442250 1/26/2023 001-350-4230-00000 707-951-3354 (Welton) Service: 12/13/22-1/12/23 13.48 False 442250 1/26/2023 412-100-4230-00000 707-951-5029 (Lighthouse Cove RV) Service: 12/13/22-1/12/23 23.32 False 442250 1/26/2023 412-100-4230-00000 707-951-4515 (Lighthouse Cove RV) Service: 12/13/22-1/12/23 40.44 False 442250 1/26/2023 419-120-4230-00000 707-458-5026 (Meter Reader SPMR2) Service: 12/13/22-1/12/23 36.54 False 442250 1/26/2023 413-353-4230-00000 707-951-3319 (Smith, K) Service: 12/13/22-1/12/23 13.48 False 442251 1/26/2023 001-230-4409-00000 Settlement Agreement and General Release - Para. 1 2,625.00 False 442252 1/26/2023 419-000-2110-00000 Refund Check 110788-000, 120 KERBY ST 70.65 False 697,213.95
AP - 1-7-23 to 1-27-23 Council (1/30/2023) Page 21 of 21 AP
1-7-23 to 1-27-23 Housing
User: crawlings
Printed: 1/30/2023 9:05:13 AM
Check Date Check Numbe Description Amount Selected For Void 1/12/2023 442142 RETURN: Kodak dock plus & photo printer cartridge -162.21 False 1/12/2023 442142 RETURN: Kodak smile classic digital instant camera -121.41 False 1/12/2023 442142 RETURN: Kodak print photo paper -35.30 False 1/26/2023 442236 City Hall Mats 0.23 False
1/26/2023 442236 City Hall Mats 0.23 False
1/12/2023 442181 City Hall Mats 0.23 False
1/12/2023 442187 ITEM 12 Service: 11/30/22-12/29/22 0.24 False 1/12/2023 442142 City Hall Office Supplies 0.64 False
1/26/2023 442211 CH Office Supplies 0.70 False
1/26/2023 442227 707 465-1719 upstairs fax 12/30/22-1/29/23 1.02 False 1/26/2023 442227 707 465-4405 downstairs fax 12/30/22-1/29/23 1.03 False 1/12/2023 442159 City Hall Office Supplies 1.08 False
1/12/2023 442187 ITEM 91 Service: 11/30/22-12/29/22 1.88 False 1/12/2023 442187 ITEM 85 Service: 11/30/22-12/29/22 3.13 False 1/26/2023 442246 Office Supplies (HOUSING AUTHORITY ACCOUNT) 4.97 False 1/12/2023 442198 Office Supplies - sharpies (HOUSING AUTH ACCT) 5.42 False 1/12/2023 442186 Janitorial Supplies- City-Wide 5.60 False 1/26/2023 442246 Office Supplies (HOUSING AUTHORITY ACCOUNT) 5.88 False 1/12/2023 442187 ITEM 81 Service: 11/30/22-12/29/22 6.74 False 1/26/2023 442227 City Hall Shared Phone-12/30/22-1/29/23 9.81 False 1/12/2023 442186 Janitorial Supplies- City-Wide 18.83 False 1/26/2023 442250 707-951-3447 (Minges) Service: 12/13/22-1/12/23 20.22 False 1/26/2023 442250 707-464-9216 (HA Office) Service: 12/13/22-1/12/23 23.22 False 1/12/2023 442187 ITEM 23 Service: 11/30/22-12/29/22 24.25 False 1/26/2023 442250 707-951-0902 (Hartwick) Service: 12/13/22-1/12/23 27.64 False 1/26/2023 442250 707-951-0909 (Hurt) Service: 12/13/22-1/12/23 27.64 False 1/26/2023 442250 707-951-0710 (Miller) Service: 12/13/22-1/12/23 27.64 False 1/26/2023 442250 707-951-0897 (Stover) Service: 12/13/22-1/12/23 27.64 False 1/26/2023 442250 707-485-4815 (Stover) Service: 12/13/22-1/12/23 40.44 False 1/26/2023 442250 707-458-4816 (Hurt) Service: 12/13/22-1/12/23 40.44 False 1/26/2023 442250 707-458-5990 (Miller, M) Service: 12/13/22-1/12/23 40.44 False 1/26/2023 442250 707-458-4817 (Hartwick) Service: 12/13/22-1/12/23 40.44 False 1/26/2023 442241 Equipment rental 40.52 False
1/26/2023 442227 707-464-2692 HA Fax Line 12/30/22-1/29/23 97.96 False 1/26/2023 442246 Office Supplies (HOUSING AUTHORITY ACCOUNT) 150.84 False 1/12/2023 442187 ITEM 66 Service: 11/30/22-12/29/22 337.87 False 1/12/2023 442188 alarm battery service @ Housing Authority 432.02 False 1,147.96
AP - 1-7-23 to 1-27-23 Housing (1/30/2023) Page 1 of 1
Home Dept. Regular Pay Overtime Gross Pay Employees Notes City Council 1,127.87 1,127.87 4
Administration 15,509.78 286.80 15,796.58 4
Econ Dev / Grants 6,653.22 57.15 6,710.37 2
Human Resources 2,571.72 48.22 2,619.94 1
Finance 10,275.27 48.21 10,323.48 4
City Attorney 4,681.12 4,681.12 1
Fire 6,841.48 6,841.48 2
Police 40,833.69 4,921.50 45,755.19 15
Planning 734.68 734.68 1
Public Works 43,780.24 2,752.52 46,532.76 21
Recreation 1,657.89 1,657.89 1
Swimming Pool 14,700.81 868.66 15,569.47 17
Housing 9,964.32 9,964.32 4
159,332.09 8,983.06 168,315.15 77
Payroll summarized above according to employees' home departments. Actual costs of employees are charged to department / fund where work was performed.

City of Crescent City
Biweekly Payroll Report for City Employees
Payroll Ending 1/14/23
Pay Date 1/20/23
Check Numbers: 110852 - 110855 (plus direct deposits)

CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: LINDA LEAVER, FINANCE DIRECTOR
DATE: FEBRUARY 6, 2023
SUBJECT: BUDGET-TO-ACTUAL FINANCIAL REPORTS FOR DECEMBER 2022 ______________________________________________________________________

RECOMMENDATION
• Receive and file monthly budget-to-actual financial reports of the City’s major operating funds for the month of December 2022

BACKGROUND
In order to provide timely information to the City Council and to the public, the City’s Finance Department has prepared the attached monthly budget-to-actual reports. These reports provide a summary as of December 31, 2022 of the fiscal year-to-date revenues and expenses of the City’s major operating funds: General Fund, Housing Authority Fund, Lighthouse Cove RV Park Fund, Sewer Fund and Water Fund.

ITEM ANALYSIS
As of December 31, 2022, we are 50% of the way through the fiscal year, with 50% of the year remaining. If revenues were received and expenditures made evenly throughout the year, there would be 50% of each budget line remaining. However, revenues and expenditures are not even throughout the year for many reasons. Many revenues are not received evenly throughout the year (particularly tax revenues and grant reimbursements), most expenses are not recorded until the invoice is received in the following month, and budgets may include large projects that have not yet been completed. In addition, as part of the fiscal year-end process, many revenues and expenses received in July and August are accrued back to the prior year for proper accounting.

This report summarizes the actual revenues and expenditures for the year to date; additional information is provided in the budget-to-actual reports attached. • General Fund
BUDGET TO ACTUAL REPORT – DECEMBER 2022
FEBRUARY 6, 2023
2 General Fund revenues show that 61% of the budgeted amount is yet to be received. This is dependent on the timing of when certain revenues are received.

For example, most taxes, third party billings, and grant reimbursements are recorded quarterly. In addition, many revenues received in July and August will be accrued back to Fiscal Year 2021-22. General Fund actual expenditures show that 70% of the budgeted amount is yet to be expended.
• Housing Authority Fund
The Housing Authority is funded by monthly disbursements from the federal government. At this point, actual revenues show 56% remaining to be and actual expenditures have remaining amounts of 58%.
• Lighthouse Cove RV Park Fund
Revenues collected by the Lighthouse Cove Recreational Vehicle Park (RV Park) show 43% remaining to be collected. RV Park revenues are highly seasonal, and most rental revenues are typically received in the summer months. Actual expenses in the RV Park show 65% of the budget left to be expended. • Sewer Fund
The Sewer Fund earns revenue primarily from charges to the users of its services.

Actual revenues show 54% of the total revenue budget remaining to be collected.

Operational expenses (not including debt service or capital improvements) show 64% of the budget remaining to be expended.
• Water Fund
The Water Fund earns revenue primarily from charges for service. Actual revenues show 50% of the budget remaining to be collected and 60% of budgeted operational expenses (not including debt service or capital improvements) remaining to be expended.
• Summary
The following table summarizes the actual revenues and expenses for the City’s five major operating funds, not including encumbrances:

BUDGET TO ACTUAL REPORT – DECEMBER 2022
FEBRUARY 6, 2023
3 • Long-term Liabilities
The City’s long-term liability balances are included in the table below. Net Pension Liability, Net OPEB Liability, and Compensated Absences are updated annually during the audit process. These amounts below are from the most recent audit that has been completed (June 30, 2022). The Sewer Fund and Water Fund loan balances are updated when payments are made (in July for the Sewer Fund loan, and in December and June for the Water Fund loan). These do not include interfund balances (amounts owed from one City fund to another).

Budget Actual Remaining $ Remaining %
General Fund
Revenue 9,176,542 3,592,822 5,583,720 61%
Expense 10,727,220 3,210,139 7,517,081 70%
Net (1,550,678) 382,683
Housing Fund
Revenue 4,374,671 1,924,237 2,450,434 56%
Expense 4,359,723 1,845,160 2,514,563 58%
Net 14,948 79,077
RV Park Fund
Revenue 519,500 294,172 225,328 43%
Expense 603,930 209,220 394,710 65%
Net (84,430) 84,953
Sewer Fund
Revenue 5,312,491 2,466,558 2,845,933 54%
Operating Expense 4,816,004 1,711,785 3,104,219 64%
Debt Service 1,697,663 1,697,663 - 0%
Transfer to Sewer CIP Fund 742,000 - 742,000 100%
Transfer to Equipment ISF 66,100 21,663 44,437 67%
Net (2,009,276) (964,553)
Water Fund
Revenue 2,818,992 1,406,057 1,412,935 50%
Operating Expense 2,530,576 1,002,407 1,528,169 60%
Debt Service 350,000 175,000 175,000 50%
Transfer to Water CIP Fund 245,000 - 245,000 100%
Transfer to Equipment ISF 153,300 36,106 117,194 76%
Net (459,884) 192,545
Liability Fund Balance
Net Pension Liability Multiple 7,521,405
Net OPEB Liability Multiple 545,320
Compensated Absences Multiple 370,440
SRF Loan Sewer 30,557,927
SRF Loan Water 350,000
BUDGET TO ACTUAL REPORT – DECEMBER 2022
FEBRUARY 6, 2023
4 FISCAL ANALYSIS
Preparation of this report is informational in nature and has no direct fiscal impact.

STRATEGIC PLAN ASSESSMENT
This report is consistent with Strategic Plan Goal 3 to “Maintain responsible fiscal management and accountability.”

ATTACHMENTS

1. Monthly budget-to-actual report for December 2022
% of Year Remaining: 50%
Description Notes Budget Actual $ Remaining % Remaining Encumbrances $ Remaining % Remaining Non-Departmental Revenue
Tax Revenue 1 6,374,200 2,487,313 3,886,887 61% - 3,886,887 61% Licenses & Permits 1 259,650 71,787 187,863 72% - 187,863 72% Interest Income 1 7,000 (9,894) 16,894 241% - 16,894 241% Lease-Rental Income 30,182 20,838 9,345 31% - 9,345 31% Other Revenue 11,150 7,425 3,725 33% - 3,725 33%
Departmental Revenue
City Council 2 92,065 37,196 54,869 60% - 54,869 60%
City Manager 90,000 94,840 (4,840) -5% - (4,840) -5%
Econ Dev / Comm Supp / Grants 114,802 43,904 70,898 62% - 70,898 62% City Clerk 2 104,811 39,092 65,719 63% - 65,719 63%
Human Resources 2 41,311 17,342 23,969 58% - 23,969 58% Fire 1 757,119 218,618 538,501 71% - 538,501 71%
Police 1 333,296 161,045 172,251 52% - 172,251 52%
Code Enforcement 49,000 59,943 (10,943) -22% - (10,943) -22% Building Inspection 86,200 54,352 31,848 37% - 31,848 37% Planning 302,450 57,016 245,434 81% - 245,434 81%
Streets 267,478 103,276 164,202 61% - 164,202 61%
Parks 4,000 1,700 2,300 58% - 2,300 58%
Cultural Center 46,423 28,204 18,219 39% - 18,219 39%
Swimming Pool 205,405 98,827 106,578 52% - 106,578 52%
General Fund Revenue Total 9,176,542 3,592,822 5,583,720 61% - 5,583,720 61% Non-Departmental Expenditures 250,650 - 250,650 100% 92,650 158,000 63% City Council 143,740 59,408 84,332 59% 80 84,251 59%
City Manager 172,930 35,085 137,845 80% 65,011 72,834 42% Econ Dev / Comm Supp / Grants 357,892 178,626 179,266 50% 52,658 126,608 35% City Clerk 161,022 64,325 96,697 60% 5,312 91,385 57%
Human Resources 141,513 63,980 77,533 55% - 77,533 55%
Finance 292,386 103,019 189,367 65% 14,583 174,785 60%
City Attorney 76,629 34,110 42,519 55% - 42,519 55%
Fire 1,505,353 388,165 1,117,188 74% 53,553 1,063,635 71% Police 3,193,428 1,187,396 2,006,032 63% 98,960 1,907,071 60% Code Enforcement 77,363 46,830 30,533 39% - 30,533 39%
Building Inspection 69,458 22,231 47,227 68% 971 46,256 67% Planning 481,787 146,082 335,705 70% 141,059 194,647 40% Public Works Admin 141,427 45,125 96,302 68% 17,372 78,930 56% Streets 2,013,042 281,172 1,731,870 86% 73,761 1,658,108 82% Parks 494,686 191,019 303,667 61% 24,498 279,168 56%
Cultural Center 163,477 30,528 132,949 81% 2,136 130,813 80% Swimming Pool 990,437 333,037 657,400 66% 69,480 587,920 59% General Fund Expenditure Total 10,727,220 3,210,139 7,517,081 70% 712,083 6,804,998 63% NET OPERATING RESULTS (1,550,678) 382,683
City of Crescent City
FY 2022-23 General Fund Operating Report
As of December 31, 2022
Remaining before Encumbrances Remaining after Encumbrances

CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: DAVID YEAGER, PUBLIC WORKS DIRECTOR
DATE: FEBRUARY 6, 2023
SUBJECT: BUDGET FOR PETERSON PARK MAINTENANCE AND FENCING ______________________________________________________________________

RECOMMENDATION
• Approve and adopt Resolution No. 2023-10, A Resolution of the City Council of the City of Crescent City Amending the Fiscal Year 2022-23 Budget of the City of Crescent City

BACKGROUND
Peterson Park has been used for youth baseball for decades. The large field off 7th Street (with an outfield fence 300 from home plate) has served as home field for local Legion, Little League and High School baseball. Its larger size allows for youth between the ages of 12 to 18 to play of this field. As these leagues play many teams from outside of Del Norte, this activity brings many families to Crescent City each year.

The Little League Baseball season is about to begin, and the League officials are reporting more players than normal have registered for this coming season. Jason Wylie met with Little League representatives a couple of months ago and they stated they had at least three Senior League teams that would be playing on the large field off 7th Street.

In addition to playing amongst themselves they would also be hosting teams from outside the area including Brookings, Medford, and Humboldt County. This year Crescent City is also scheduled to be the host for the Senior League year-end tournament.

Additionally, this year there will be 25 plus teams playing T-Ball and Minor Little League baseball/softball this year looking for practice space. The League would be utilizing the Southwest corner of the park for this purpose.

ITEM ANALYSIS

PETERSON PARK MAINTENANCE
FEBRUARY 6, 2023
2 Fencing that separated the fields have been removed due to the age and elements causing it to fail. As a quick temporary solution last year due to the unknown certainty of the timing of season starting because of Covid restrictions, Little League volunteers put up a temporary orange outfield fence 300 feet from home plate.

A solution that was proposed to solve the fencing issue was to install approximately 320’ of 6’ cyclone fencing to act as the outfield fence and provide the needed the separation within the park. There were also smaller fencing needs on the 5th Street side that was brought up as well as some fencing needs to compliment the backstop for foul balls. The dug outs, backstops and concession stand need prep and paint work as well. The Little League representatives appreciated these proposed improvements.

FISCAL ANALYSIS
City staff is requesting a $7,500.00 budget adjustment addition to be able to purchase parts and supplies for the scope specified above so City crews can install before the season starts April/May.

STRATEGIC PLAN ASSESSMENT
GOAL 1: SUPPORT QUALITY SERVICES, COMMUNITY SAFETY, AND HEALTH TO

ENHANCE THE QUALITY OF LIFE AND EXPERIENCE OF OUR RESIDENTS AND

VISITORS
A. Enhance collaboration with other agencies and the community to better aid the public.

E. Target economic development improvements that provide additional benefit by enhancing the quality of life for residents.

F. Incorporate health considerations into decision-making across departments and policy areas by:
• Examining methods to maintain, enhance, and expand park and recreation facilities.

ATTACHMENTS

1. Resolution No. 2023-09 (budget amendment
)
CITY OF CRESCENT CITY RESOLUTION NO. 2023-09 Page 1
RESOLUTION NO. 2023-09

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2022-23 BUDGET OF THE CITY OF CRESCENT CITY WHEREAS, the budget for the fiscal year beginning July 1, 2022, as submitted by the City Manager, was reviewed by the City Council and a public hearing was held thereon the 20th day of June 2022; and WHEREAS, the City Council adopted said budget by way of Resolution No. 2022-44 and has the authority to amend said budget from time to time; and
WHEREAS, the City owns and maintains City parks including Peterson Park; and WHEREAS, Del Norte Little League has requested maintenance of existing facilities due to impending high use based on increased participation of both Senior League and Minor League baseball teams this season at Peterson Park; and
WHEREAS, existing building conditions, fencing, and field improvements need to be brought back to usable and safe levels; and
WHEREAS, fulfillment of these priorities requires an amendment to the budget.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AS FOLLOWS:

That the Fiscal Year 2022-23 City of Crescent City Annual Budget is hereby amended and appropriated in the amounts identified below:

Revenue Increase (Decrease) Expenditure Increase (Decrease) General Fund $7,500
APPROVED and ADOPTED and made effective the same day at a regular meeting of the City Council of the City of Crescent City held on the 6th day of February 2023 by the following polled vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
_______________________________
Isaiah Wright, Mayor
ATTEST:
_____________________________
Robin Altman, City Clerk

CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: LINDA LEAVER, FINANCE DIRECTOR
DATE: FEBRUARY 6, 2023
SUBJECT: QUARTERLY CASH AND INVESTMENTS REPORT AS OF DECEMBER 31, 2022
______________________________________________________________________

RECOMMENDATION
• Receive and file quarterly cash and investments report as of December 31, 2022

BACKGROUND
California Government Code Section 53600 requires timely reporting of local agency investment transactions and portfolio to the agency’s legislative body. The Government Finance Officers Association’s (GFOA) best practice recommendation is for local agencies to periodically report cash and investments to the governing body.

ITEM ANALYSIS
Below is a summary of the City’s cash and investments as of December 31, 2022 (general ledger balances). These totals do not include fiduciary funds that are held by other entities (e.g. trust account held by PARS for the City’s OPEB liability).

Quarterly Cash and Investments Report December 2022
February 6. 2023
2 • Cash
o Petty Cash
The City maintains petty cash in various departments for change drawers and incidental purchases.
o Bank Accounts
Amounts listed are general ledger amounts and reflect activity through December 31, 2022. These amounts include checks that have been written but not yet presented to the bank (outstanding checks) and deposits that have been made but not yet recorded by the bank (deposits in transit). The general ledger balance reflects the City’s balances more accurately than the bank statements of the same date. Transactions are recorded by finance staff during various reconciliation processes which may not all be complete as of the writing of this report. Any final updates are not anticipated to be significant.
▪ US Bank Main – This is the City’s checking account. All cash receipts and accounts payable are processed through this account. Balances fluctuate based on activity and cash flow needs. When funds accumulate that are not immediately
needed for cash flow, they are transferred to LAIF. When Account Balance
Petty Cash 1,350
Bank Accounts
US Bank Main 515,789
US Bank Payroll -
US Bank Savings (CDBG Program Income) 1,000
US Bank Housing Authority 372,322
US Bank Sewer Fund Capital Reserve 59,125
US Bank Water Fund Debt Service Reserve 350,296 1,298,532 Investment (Pooled Funds)
Local Agency Investment Fund (at FMV) 16,486,833
Total 17,786,715
Location/Purpose Amount
Administration - Petty Cash 300
Swimming Pool - Change Drawer 200
RV Park - Change Drawer 350
Utility Billing - Change Drawers 500
Total 1,350
Quarterly Cash and Investments Report December 2022
February 6. 2023
3 additional funds are required to meet immediate needs, they are transferred from LAIF into the main checking account.
▪ US Bank Payroll – This is a Zero Balance Account (ZBA). When payroll expenditures (direct deposits, checks, and wire transfers) are presented to the bank, the amount of the expenditure is automatically transferred from the main checking account into the payroll account.
▪ US Bank Savings (CDBG Program Income) – The California Department of Housing and Community Development (HCD),
which administers our Community Development Block Grant (CDBG) strongly suggests using a separate, interest-bearing bank account for Program Income. Interest earned on Program Income is also qualified as Program Income.
▪ US Bank Housing Authority – This account is used to receive funding from the Federal Department of Housing and Urban Development (HUD). Housing Assistance Payments are made from this account. The amount allowed by HUD for
administrative costs is periodically transferred into the City’s main checking account and allocated for costs within the Housing Authority Fund.
▪ US Bank Sewer Fund Capital Reserve – This account was required under the terms of the State Revolving Fund loan. Over a period of 10 years, the City was required to set aside $2,187,700 as a capital reserve. The balance in this account represents the first three years’ contributions plus interest. In October 2017, the City successfully negotiated a contract amendment to the SRF loan, removing the Capital Reserve Requirement. The majority of funds previously held in this account were transferred to the Sewer Fund for an authorized project. The remaining balance is held until needed for a project. ▪ US Bank Water Fund Debt Service Reserve – This account is required under the terms of the Safe Drinking Water loan. The funds will only be available to make the debt service payment should the Water Fund be unable to make payments from its operating account. The debt service reserve will be held in this account until the loan is paid off in 2024. The balance in this account is one year’s debt service plus interest.
o Pooled Cash
With the exception of restricted bank accounts (US Bank Savings, US Bank Housing Authority, US Bank Sewer Fund Capital Reserve, and US Quarterly Cash and Investments Report December 2022
February 6. 2023
4 Bank Water Fund Debt Service Reserve), the City’s cash and investment resources are pooled. The pooling of cash and investments provides several advantages, including better physical custody and control, enhanced investment opportunities, and ease of operations. It also simplifies custody, collection, and disbursements.

It is important to note that the City’s pooled resources include fiduciary, grant, and capital project funds as well as the City’s major operating funds.

The cash and investment totals represent balances as of a specific date and do not represent amounts available for future appropriations.

The use of pooled cash allows the City to cover negative cash balances in certain funds internally, rather than borrowing from an external source.

Certain funds – particularly when grant-funded – experience a negative cash balance due to the timing of expenditures and the delay in reimbursement. Instead of using external borrowing to cover these timing issues, the City’s pooled cash covers the negative fund(s) until reimbursed. Typically, the General Fund covers any negative funds.

However, when the negative funds are for very large amounts (for example, large CIP projects), the General Fund alone may not have sufficient cash flow to cover the entire negative balance. Per the City’s Debt Policy, short-term cash flow needs may be covered by one of the enterprise funds if necessary, and interest would be paid to the enterprise fund in that case.
• Investments
o Local Agency Investment Fund (LAIF)
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 and managed by the Treasurer of the State of California. Cash is pooled with cash from local agencies state-wide and invested. Each agency has its own account within the pool. Each participating agency has a maximum account limit of $75 million, with no minimum balance, and is permitted to make up to 15 transactions per month. Investments in LAIF are available upon demand, although 24-hour notice is required for withdrawals of $10 million or more. More information about LAIF can be found at their website: http://www.treasurer.ca.gov/pmialaif/laif.asp. o Current Investment Portfolio
The City’s investment portfolio is 100% in LAIF. City staff reviewed this policy with its financial advisor in 2022 and determined the balances invested (less amounts already appropriated for capital improvement projects and other budgeted items) would not warrant the investment fees and administrative overhead required to invest in other vehicles at this time. o Individual Transactions During Quarter
Quarterly Cash and Investments Report December 2022
February 6. 2023
5 These transactions represent the City’s cash flowing between the checking account and LAIF investment account as cash is needed to fund budgeted items.
o Individual Securities Held
None.
o Realized and Unrealized Gains/Losses and Market Value Although the City does not hold any securities with a maturity over one year, the City does record a Fair Market Value (FMV) adjustment for its investment in LAIF, consistent with GASB 72. This GASB requirement is to provide transparency for the market value fluctuations in investments that are intended to be sold.

Although the City does not sell or intend to sell its investments (which are currently 100% in LAIF) and therefore does not have risk of market losses, we are required to periodically calculate the value of our investments as if they were to be sold on a particular date and report that fair market value. The FMV adjustment is calculated quarterly, and the adjustment as of December 31, 2022 was an unrealized loss of $312,651 (or 1.9% of our actual holdings in LAIF on that date). There is no actual gain or loss as the investments were not sold. The City actually earned a small amount of interest during the quarter ($57,440).
o Return on Investments
The monthly rate in LAIF as of December 31, 2022 was 2.173%, which is a slight improvement over the prior quarter. Crescent City’s Investment Policy specifies the two-year Treasury note as a benchmark, which is to be used for reference purposes only. The daily treasury yield for two-year notes on December 30, 2022 was 4.41%.
10/6/2022 Withdrawal (450,000) Transfer from LAIF to main checking 10/13/2022 Deposit 350,000 Transfer from main checking to LAIF 10/14/2022 Deposit 57,440 Interest earned (Jul - Sep)
10/21/2022 Withdrawal (150,000) Transfer from LAIF to main checking 10/25/2022 Deposit 250,000 Transfer from main checking to LAIF 11/7/2022 Withdrawal (800,000) Transfer from LAIF to main checking 11/17/2022 Deposit 300,000 Transfer from main checking to LAIF 11/22/2022 Withdrawal (150,000) Transfer from LAIF to main checking 12/6/2022 Deposit 500,000 Transfer from main checking to LAIF 12/21/2022 Withdrawal (200,000) Transfer from LAIF to main checking 12/29/2022 Deposit 350,000 Transfer from main checking to LAIF LAIF Transactions
Quarterly Cash and Investments Report December 2022
February 6. 2023
6 LAIF administrative cost as of September 30, 2022 (the most recent quarter reported by LAIF) was 0.58% of earnings. By law, LAIF administrative costs may not exceed 5% of the quarterly earnings of the fund, unless the 13-week Daily Treasury Bill on the last day of the fiscal year is below 1%, in which case administrative costs may not exceed 8% of quarterly earnings for the subsequent fiscal year.
o Percentage of Portfolio
▪ 100% LAIF
o Compliance Statement
The City’s investment portfolio as of December 31, 2022 is in compliance with the City’s Investment Policy and is meeting the policy objectives of (1) safety, (2) liquidity, and (3) yield.

FISCAL ANALYSIS
Preparation of this report is informational in nature and has no direct fiscal impact.

STRATEGIC PLAN ASSESSMENT
This report is consistent with Strategic Plan Goal 3(B) to “Maintain responsible fiscal management and accountability.”

ATTACHMENTS

1. None

CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
DATE: FEBRUARY 6, 2023
SUBJECT: CONFIRMATION OF DEL NORTE SOLID WASTE MANAGEMENT

AUTHORITY PUBLIC MEMBER APPOINTMENT
______________________________________________________________________

RECOMMENDATION
• Confirm the appointment of Michael Tompkins as the Public Commissioner for the Del Norte Solid Waste Management Authority

BACKGROUND
The Del Norte Solid Waste Management Authority is a public agency created under the Joint Exercise of Powers Act by the City of Crescent City and the County of Del Norte in 1992. The purpose of the agency is to administer and manage all solid waste, recycling, composting, and household hazardous waste facilities, services, and programs throughout Del Norte County. The agency also oversees the post-closure maintenance of the Crescent City landfill.

ITEM ANALYSIS
Del Norte Solid Waste Management Authority Resolution No. 2014-04 states that the City Council must confirm the Public Member to the Authority, annually. Michael Tompkins was the only applicant for the position and has held the position previously since September 2019. The agency’s Board of Commissioners has voted to re-appoint Mr.

Tompkins to the public member position and requests the City’s confirmation.

FISCAL ANALYSIS
Confirming the appointment has no fiscal impact.

ATTACHMENTS

1. Staff Report from Tedd Ward, DNSWMA Director

CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
DATE: FEBRUARY 6, 2023
SUBJECT: REDWOOD COAST TRANSIT AUTHORITY LETTER OF SUPPORT ______________________________________________________________________

RECOMMENDATION
• Authorize the Mayor to sign a letter of support of the Redwood Coast Transit Authority TIRCP grant application for Expanding Transit Services and Growing Zero-Emission Fleets on California’s North Coast

BACKGROUND
At a January 23, 2023 joint meeting of the City Council and Redwood Coast Transit Authority, the City Council indicated that its preferred location for transit center in Crescent City was a portion of the current parking lot situated at the corner of Front and K Streets, often referred to as the “library parking lot.” The RCT Board of Directors indicated that although they had previously chosen the City parking lot along Front Street between H and I Streets as their preferred location for the transit center, they were agreeable to the location being in the library parking lot.

ITEM ANALYSIS
RCTA is seeking Transit and Intercity Rail Capital Program (TIRCP) grant funding for the transit center project and has requested a letter of support from the City to send with the application. TIRCP was created by SB 862 and modified by SB 9 to provide grants from the Greehouse Gas Reduction Fund to fund transformative capital improvements that will modernize California’s intercity, commuter and urban rail systems, and bus and ferry transit systems, to significantly reduce emissions of greenhouse gases vehicle miles traveled, and congestion.

FISCAL ANALYSIS
Sending a letter of support has no fiscal impact.

ATTACHMENTS

1. Letter of support
February 6, 2023
Greg Pratt, General Manager
Humboldt Transit Authority
133 ‘V’ Street
Eureka, CA 95501
RE: Support for Humboldt Transit Authority’s TIRCP Cycle 6 Grant Application Expanding Transit Services and Growing Zero-Emission Fleets on California’s North Coast
Dear Mr. Pratt:

The City of Crescent City commits to working with the Humboldt Transit Authority (HTA) and the Redwood Coast Transit Authority (RCTA) in the joint TIRCP Grant application entitled, “Expanding Transit Services and Growing Zero-Emission Fleets on California’s North Coast.” The role of the City of Crescent City is to provide City property for construction of a transit center.

Our North Coast region is largely rural with dispersed and Tribal communities; providing efficient, effective, and equitable transit service for our citizens is challenging. We recognize that our future requires significantly expanding transit services to meet our citizens’ needs. To meet those needs equitably, this project will serve numerous census tracts with multiple population-characteristic burdens that are higher than the state median, including very high poverty, unemployment, and housing burden scores. An important aspect of this effort will be establishing a new all-electric transit system, which will be owned and operated by the Yurok Tribe and serve the Yurok, Karuk, and Hoopa people of Klamath River country.

The impacts of climate change are also a major concern in our region, from wildfires to sea level rise around Humboldt Bay, where many of our citizens live. We must take aggressive action to mitigate these impacts; the project team will accomplish this by expanding transit service, continuing the transition to zero-emission buses, and improving transit infrastructure.

This project includes the following key features that will be highly beneficial to our community. It will:
● Establish a new intercity bus service owned and operated by the Yurok Tribe, to be served by an all-electric fleet, connecting Yurok, Karuk, and Hoopa Tribal citizens to statewide transit and rail;
● Expand intercity bus service between Crescent City (Del Norte County) and Eureka, and between Willow Creek and Eureka, to be served by zero-emission vehicles, to improve connection with the SMART Train (Sonoma County) and fill service gaps left by Amtrak and Greyhound;
● Develop a prototype fuel cell electric over-the-road coach, and procure this firstgeneration coach across multiple transit agencies; ● Construct a new maintenance and administration facility for HTA to accommodate fleet and service growth and achieve State of Good Repair replacement of aging, inefficient, and vulnerable infrastructure; ● Construct a new transit center in Crescent City (Del Norte County) to improve rider experience, comfort, and safety, and to attract new ridership; and ● Establish a new North State zero-emission technology training facility at HTA’s corporation yard.

With a strong project plan in place and an excellent team assembled, this project is poised for success. We strongly encourage CalSTA to support this project and look forward to the multiple benefits that it will bring to our community.

Sincerely,
Isaiah Wright
Mayor, City of Crescent City

CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: DAVID YEAGER, PUBLIC WORKS DIRECTOR

ANDREW LEIGHTON, ENGINEERING PROJECT MANAGER
DATE: FEBRUARY 6, 2023
SUBJECT: PURCHASE OF THREE UTILITY TRUCKS
______________________________________________________________________

RECOMMENDATION
• Approve and authorize the City Manager to sign Purchase Order for the purchase of three public works utility trucks

BACKGROUND
The three new utility work vehicles were budgeted to upgrade the Cities vehicle fleet.

These vehicles will be considered high use vehicles. This will allow three older Ford Rangers to be used as lower use/standby vehicles. As part of this equipment upgrade, per this year’s acquisition plan, two vehicles, a 2008 Chevrolet Tahoe with 115,746 miles currently used by the Public Works Maintenance Department and a 2004 Chevrolet Colorado with 90,142 miles will be sold at State auction.

ITEM ANALYSIS
Downtown Ford Sales in Sacramento, CA has provided a quote for three Ford Maverick pickup trucks. Attached is the quote detailing the various options which are included with the purchase.

According to the City’s procurement procedures, the City may utilize purchase vehicles under the terms of a State contract made available to other public agencies (CCMC

14.12.040). The procurement of the three Ford Maverick utility pickups is to be completed through Downtown Ford Sales under the terms of a State contract made specifically available to local agencies (State Contract 1-22-23-20F).

FISCAL ANALYSIS
PURCHASE OF 3 UTILITY TRUCKS
FEBRUARY 6, 2023
2 The budget has already been allocated from the four contributing funds to the vehicle fund. The quote falls within the available budget.

The purchase price from Downtown Ford Sales is $28,447.23 per truck. Three trucks amount to $85,341.69 including delivery FOB Sacramento, documentation, and taxes.

The quote is $4,658.31 under budget. This money can be used as budgeting to cover the costs of delivery to Crescent City, licensing and registration.

The Taurus and Tahoe are estimated to be sold for a combined amount of $ 4,500 at auction.

STRATEGIC PLAN ASSESSMENT
GOAL 3: OBTAIN THE HIGHEST LEVELS OF ORGANIZATIONAL EXCELLENCE B. Maintain responsible fiscal management and accountability.

C. Maximize performance and value in all City Council, staff, volunteer, and committee positions.

D. Seek methods to create efficiencies and add additional value without compromising safety and performance.

ATTACHMENTS
Quotation from Downtown Ford Sales

CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: ASHLEY TAYLOR, ECONOMIC DEVELOPMENT AND RECREATION

DIRECTOR
DATE: FEBRUARY 6, 2023
SUBJECT: VAL POLYANIN ARTWORK PRESENTATION AND PROGRAMMING

PROPOSAL
______________________________________________________________________

RECOMMENDATION
• Hear staff report
• Technical questions from Council
• Receive public comment
• Further Council discussion
• Direct staff to:
o Option 1
▪ Proceed with hiring videographer, art researcher, curator, and marketing consultant with a total budget of approximately $28,000 to launch a 10-month marketing campaign and the staffing to open the former Bank of America building, at 240 H Street, three days a week from May through December 2023, including First Friday events for the 2023 season in coordination with the Downtown Divas.
▪ Approve and adopt Resolution No. 2023-10, A RESOLUTION OF

THE CITY COUNCIL OF THE CITY OF CRESCENT CITY
AMENDING THE FY 2022-23 BUDGET OF THE CITY OF

CRESCENT CITY
o Option 2
▪ Proceed utilizing the former Bank of America building as is to display the art and allocate staff to open to the public on regularly scheduled First Friday events for the 2023 season in coordination with the Downtown Divas.
o Option 3
▪ Continue to utilize the Bank of America building to only store the art, do not allocate staffing resources to open the space to the public, and pursue a permanent placement options.

Update on Val Polyanin Art Collection
February 6, 2023
2 o Option 4
▪ Direct staff as necessary and appropriate

BACKGROUND
On May 18, 2022, the City was contacted by the Hambro Group and informed that their tenant, Val Polyanin, had decided to donate all his remaining artwork to the City. There was a total of four shipping containers, housing over 900 pieces of art, representing the artist’s life work. The pieces were of various mediums, including paintings, mosaics, sculptures and more.

Mr. Polyanin’s roadside art gallery had been a notable part of Crescent City’s southern corridor, sitting across from South Beach on Highway 101, and was featured in stories on various outlets, including Roadsideamerica.com and Spaces Archives, but what may be even more impressive is what most of the public hasn’t seen before due to the unorthodox positioning of the work.

On June 30, 2022, City staff presented this donation offer to the City Council and asked for acceptance of the work and approval to store it in a City owned building until further plans could be made for both short-term and long-term efforts. Council members directed staff to accept the art, temporarily store it in the old Bank of America building at 240 H Street, provide an initial budget for transition of the art of $10,000 out of the Economic Development line item, and to return to Council to discuss options for what the City will do with the work.

Between August 1st & 3rd, 2022 the art was relocated to the old Bank of America building, and since that time has been photographed, cataloged, and properly stored for future use.

A total of 914 pieces were recorded as a capital asset with an assumed value of $694,500.

As the work was being moved into its new location, several passers-by took interest in the effort and out of that came the involvement of a handful of volunteers who have helped with the cataloging and photographing of each piece of work. Holli Jackson, a local artist and photographer, spent a good amount of his own time to photograph, catalog, and create video content of about 300 of the pieces with the help of several other dedicated volunteers.

City staff has since located the artist, Val Polyanin, and has obtained a revised and legally binding agreement for the donation. In addition to this, Mr. Polyanin sat down with City staff to record a moving chronical of his life story as a Ukrainian artist who fled his country in search of freedom, eventually finding a permanent home in Crescent City. City staff have identified this unique and unexpected chain of events as having great potential to be an economic driver for the community by way of an interactive storytelling experience, similar to the Kamome project, Tolowa Coastal Stories project, or Tsunami Walking Tour.

Update on Val Polyanin Art Collection
February 6, 2023
3 ITEM ANALYSIS
As outlined in the City’s Economic Development Strategic Action Plan, the expansion of arts and culture projects is a recipe for tourism attraction. Typically, there can be obstacles with getting projects that are outside the box off the ground due to the amount of research and planning efforts involved for staff to take on a completely new venture. Luckily in this case, the City has literally been handed an arts and cultural project that simply needs to be taken to the next level in order to provide an indirect benefit to the local economy. With the art and space in hand, the final ingredient is marketing.

City staff believe that the heart and soul of this project lies, not only in one artist’s incredibly impressive collection of 914 pieces of art, but also in the backstory of the artist and the acquisition process. It is clear by the amount of interest generated by the public during the moving process, that our community is interested in seeing this work in its new environment, which is far more conducive to viewing, yet remains nearly as unique a space as the shipping containers and available for this purpose by mere chance.

Viewers will be invited to visit our local “bank” where the collection has been safely secured. The artwork, which was once at risk of being destroyed, itself, will serve as a safe-guarded reflection of the art and culture that continues to be destroyed as the war in Ukraine wages on, potentially creating a gap in the identity of an entire culture. The artist and his harrowing quest for freedom will serve as a reflection of the bond that connects each of us as Americans. The richness of this artist’s life story offers many jumping off points for additional stories to expand upon, each serving as a perfect marriage to the art and space.

The experiential nature of exhibiting the collection in this unique, yet temporary, space will allow visitors to feel like they are part of the story, creating an added sense of urgency, interest, and community. The building, while somewhat unexpected in its use, lends to the feeling of a speakeasy or hidden attraction, which is likely to be enticing to the adventure traveler, yet is primely located in the heart of downtown with numerous opportunities for shopping and dining within walking distance.

City staff have identified an incredibly talented and enthusiastic team of professionals to turn this art donation into an economic driver for the neighboring businesses in our community by opening the space for public viewing and adding a fully developed visual story with targeted marketing efforts. This team would include a videographer, art researcher, curator, and marketing consultant. The final product would consist of a press release along with more targeted marketing efforts throughout the duration of the project, a short video for marketing purposes, a longer video for the exhibition space, and a thoughtfully curated space. The video production, marketing efforts, and space preparation will all need to get started as soon as possible to meet the goal of opening by the start of tourist season.

Staff propose that this short-term exhibition be offered as a First Friday event in partnership with the Downtown Divas, beginning with an inaugural showing in May 2023 Update on Val Polyanin Art Collection
February 6, 2023
4 and continuing throughout normally scheduled First Friday events between June and October of 2023. Additionally, the exhibition would be funded to operate a few days a week until December 31, 2023, at which time staff can return for further Council direction.

The expanded hours outside of First Friday events would allow for the opportunity to host school field trips and other educational activities for the local community in addition to being accessible to more travelers during peak tourist season.

Staff are also working on long-term options and would like to form a committee of community members to help drive these efforts. We expect that once the doors are officially open, we will have a better opportunity for meaningful public engagement.

During the short time that the public has been able to poke their heads into the space during the moving process, we have already been presented with several ideas from community members who have taken interest in the project. Some possible ideas include:
• Using a few select pieces of the work for public art throughout the city, including Beachfront Park, Price Mall, and a “Sculpture Path” along Sunset Circle and other parts of the Coastal Trail. The video could be attached to a QR code and kiosk similar to the other interpretive storytelling pieces throughout the City such as the Tolowa Coastal Stories, Kamome, and Tsunami Walk.
• Creating a scavenger hunt with the pieces after they are located throughout Crescent City.
• And more.

Ultimately, a permanent home for the art is the bottom-line staff are working towards, and this could include placing the work with an art preservationist or gallery that can properly care for it as a permanent steward or finding grant or private funding that would allow the City to convert a building space into a permanent exhibition as an attraction in Crescent City that would support tourism and overall Economic Development.

FISCAL ANALYSIS
The total estimated cost of Option 1 is $28,000. While there is currently near enough funding in the existing Economic Development budget to cover this amount, several priority projects will need funding in the coming months, including additional consulting work and community outreach & engagement, leaving a need to request additional funding. Since this is a temporary exhibition, there will not be much allocated towards converting the building into a different use, instead the focus will be on marketing efforts and content creation. The current Economic Development budget can support $6,500, and the City has received $1,500 in donations, leaving a total budget request of $20,000.

The budget will cover:
• $2,500 to prepare the space
• $10,400 for a Videographer
• $3,000 for Curator
• $3,000 for a Historical Researcher
• $6,000 for a Marketing Consulting
• $1,000 for Marketing Materials
Update on Val Polyanin Art Collection
February 6, 2023
5 • $2,100 for Utilities
There is excess budget remaining in the Economic Development line item to cover the cost of staffing the temporary exhibition through the end of June. After that, a staffing budget of approximately $7,000 will need to be considered for the FY 23-24 budget.

STRATEGIC PLAN ASSESSMENT
This action is consistent with the following 2016 Strategic Plan Goals:
• Goal 1: Support quality services, community safety, and health to enhance the quality of life and experience of our residents and visitors. • Goal 2: Promote a thriving local economy.
• Goal 3: Obtain the highest levels of organizational excellence.

ATTACHMENTS

1. Resolution No. 2023-10 (Budget Amendment)
CITY OF CRESCENT CITY RESOLUTION NO. 2023-10 Page 1
RESOLUTION NO. 2023-10

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2022-23 BUDGET OF THE CITY OF CRESCENT CITY WHEREAS, the budget for the fiscal year beginning July 1, 2022, as submitted by the City Manager, was reviewed by the City Council and a public hearing was held thereon the 20th day of June 2022; and WHEREAS, the City Council adopted said budget by way of Resolution No. 2022-44 and has the authority to amend said budget from time to time; and
WHEREAS, in June 2022, the City acquired a collection of art from artist Val Polyanin of over 900 pieces; and
WHEREAS, the art is temporarily being stored in the former Bank of America building on H street; and WHEREAS, the City is interested in expanding art & cultural opportunities for the community and this collection is an opportunity to meet that objective; and WHEREAS, in order to provide an experience to the public during this short window of time the space is available the City will need funding to support marketing and exhibiting the collection; and WHEREAS, fulfillment of these priorities requires an amendment to the budget.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AS FOLLOWS:

1. That the Fiscal Year 2022-23 City of Crescent City Annual Budget is hereby amended and appropriated in the amounts identified below:

Revenue Increase (Decrease) Expenditure Increase (Decrease) General Fund $0 $20,000
APPROVED and ADOPTED and made effective the same day at a regular meeting of the City Council of the City of Crescent City held on the 6th day of February 2023 by the following polled vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
_______________________________
Isaiah Wright, Mayor
ATTEST:
_____________________________
Robin Altman, City Clerk

CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: LINDA LEAVER, DIRECTOR OF FINANCE
DATE: FEBRUARY 6, 2023
SUBJECT: BUDGET-TO-ACTUAL OPERATING RESULTS FOR FISCAL YEAR 2021-22
______________________________________________________________________

RECOMMENDATION
• Hear staff report
• Technical questions from Council
• Take public comment
• Further Council discussion
• Receive and file budget-to-actual financial report of the City’s major operating funds for Fiscal Year 2021-22

BACKGROUND
The Fiscal Year 2021-22 annual budget was adopted by the City Council on June 20, 2021. City staff provides monthly budget-to-actual financial reports throughout the year, and the Council approves budget amendments as needs and priorities change. A midyear budget update was approved on March 7, 2022.

This report provides the budget-to-actual results for FY 21-22 as of June 30, 2022 for the City’s five major operating funds (General Fund, Housing Authority Fund, RV Park Fund, Sewer Fund, and Water Fund) plus an analysis of Citywide wages and benefits.

It is important to note this report presents only the operating activities of the five major funds. Items such as depreciation, GASB 68 pension adjustments, GASB 75 OPEB adjustments, and certain long-term debt and capital asset transactions are not considered operating activities and are not included here. The City also has a variety of other funds including special revenue funds, internal service funds, capital improvement funds, and fiduciary funds which are not included in this report. All of the City’s activities and funds are included in the audit report which was presented earlier on this agenda and is available on the City’s website.

BUDGET-TO-ACTUAL OPERATING RESULTS FY 2021-22
February 6, 2023
2 ITEM ANALYSIS
Budgets are estimates of future revenues and expenses, based on experience and anticipated trends. Extensive staff time is devoted to developing the annual budget, reevaluating the budget at mid-year, and presenting monthly updates to the Council. Even with this analysis, actual results will always vary from budgeted estimates for a variety of reasons.

City-Wide Wages and Benefits
The City has four employee associations which bargain with the City on behalf of employees regarding wages, benefits, and other working conditions. The agreements are formalized in a Memorandum of Understanding (MOU) with each employee association.

The current MOUs are effective through June 30, 2023.

Actual wage and benefit costs are shown below with the prior three fiscal years for comparison.

Total wages and benefits (City-wide) – actual expenses:

FY 18-19 FY 19-20 FY 20-21 FY 21-22
Yearover-year
Change
Year-overyear %
Wages 4,115,375 3,922,077 3,774,506 4,157,017 382,511 10% Benefits 2,482,933 2,637,543 2,540,212 2,740,444 200,232 8% Total 6,598,307 6,559,620 6,314,718 6,897,461 582,743 9% Wages and benefits costs dropped in FY 19-20 and FY 20-21 due to the COVID-19 pandemic and staffing vacancies. FY 21-22 costs increased compared to the prior years but were still under budget.

The City budgets for all authorized positions to be filled and uses a conservative estimate for the use of benefits. Budget-to-actual variances are caused when positions are unfilled, positions are filled at a lower step/rate than budgeted, and/or employees do not use their budgeted benefit allowance.

In the area of benefits, those benefits which are calculated as a percentage of payroll (normal pension cost, employer’s Medicare contribution, and PTS) are budgeted for all positions to be filled and the corresponding benefits earned. The City’s contributions toward the pension unfunded liability and retiree health liability (OPEB) are budgeted for the actuarially determined contribution, plus any additional payments (if authorized by Council). Flex benefits (health benefits) are typically budgeted at a mid-point between prior year’s actual use and the full amount allowed by the various MOUs.

Wages and benefits (City-wide) – budget to actual:

BUDGET-TO-ACTUAL OPERATING RESULTS FY 2021-22
February 6, 2023
3 FY 21-22
Budget
FY 21-22
Actual
Over
(Under)
Budget
Regular wages 3,963,537 3,597,586 (365,951) -9%
Temp and PT wages 339,656 327,095 (12,561) -4%
Overtime 193,601 232,336 38,735 20%
FF Stipends 284,000 191,945 (92,055) -32%
PERS 1,374,898 1,316,546 (58,352) -4%
Medicare 69,613 63,638 (5,975) -9%
Workers Comp 224,706 210,737 (13,970) -6%
Unemployment 9,000 15,159 6,159 68%
Flex Benefits 935,203 791,958 (143,246) -15%
OPEB 144,921 144,070 (851) -1%
PTS 7,841 6,393 (1,448) -18%
Total 7,546,977 6,897,461 (649,516) -9%
This was a particularly challenging year for staffing. During the fiscal year, 14 full-time employees left the City (either for retirement or to pursue other opportunities) and 16 new full-time employees were hired. However, even with bringing in more new full-time employees than we lost, there were still 6 vacant full-time jobs at the end of the fiscal year, not including new positions that were approved for FY 22-23.

Full-time positions that were vacant for some part of FY 21-22 include • Economic Development and Recreation Director
• Pool Relief Supervisor
• Engineering Technician
• Public Works Office Technician
• Equipment Operator
• Electrical Mechanical Operations Technician
• Maintenance Worker
• Lab Technician
• Account Clerk
• Finance Analyst
• Police Officer
• Police Lieutenant
• Police Records Specialist
• IT Technician
General Fund
General Fund revenues were budgeted for $9,117,380 and actual revenue was $9,006,754 for a variance of ($110,626) under the final budget. Sales tax was $115,710 higher than budgeted, and Measure S was $248,200 higher than budgeted. Transient Occupancy Tax was $87,505 higher than budget. These increases were offset by grant BUDGET-TO-ACTUAL OPERATING RESULTS FY 2021-22
February 6, 2023
4 revenues coming in under budget ($281,017) which were carried over to FY 22-23, and Fire Service revenues (mostly reimbursements from the Fire District) coming in under budget ($264,087), some of which was carried over to FY 22-23 ($126,926) due to timing and some of which was due to reimbursable expenses coming in under budget.

Expenditures in the General Fund were much lower than budgeted, which was anticipated. The final approved budget was $9,723,226 of which the City spent $8,454,760 for a variance of ($1,268,466) under budget. When the City held the budget workshop to plan the current year (FY 22-23) budget, estimated expenditures for FY 21- 22 were $8,646,202.

Total authorized budget 9,723,226
Projected at budget workshop 8,646,202
Actual expenditures 8,454,760
The City uses a conservative approach to budgeting. The budget includes full funding for every authorized position and project. When positions are vacant or projects are deferred, actual expenditures will be under budget. In addition, operational expenses such as utilities, supplies, and contract services are estimated to ensure departments have sufficient budget to provide services for the entire year even when supplier prices increase, or additional needs arise. Actual department usage and vendor prices will vary from the estimates, resulting in budget-to-actual differences. A summary of these variances is listed below.

Category Over (Under) Budget
Wages & benefits (310,755)
Utilities (63,874)
Parts & supplies (180,448)
Contract services (251,388)
Grants and projects (carried over) (331,619)
Travel and training (67,242)
Other (63,140)
Total (1,268,466)
Fund balance as of June 30, 2021 was $3,497,523. With the FY 21-22 results, the fund balance as of June 30, 2022 is $4,049,517. However, not all of the fund balance is available for new spending. Of the total fund balance, a portion is required to be held in reserve by Council policy (25% of the budgeted operating expenses, not including grantfunded projects and CIP). Based on the current budget for FY 22-23, the required reserve for the end of FY 22-23 would be $2,191,713. In addition, a portion of the fund balance is unspent Measure S funds. Those funds are set aside for Measure S activities, per Council direction. That balance is $405,485. Finally, the FY 2022-23 budget includes the use of $1,546,718 from the fund balance. Under the General Fund reserve policy adopted by the City Council in 2022, when calculating projected fund balance, we include an estimate that 5% of the operational budget will not be spent. With all of these factors included, BUDGET-TO-ACTUAL OPERATING RESULTS FY 2021-22
February 6, 2023
5 there is estimated to be $260,164 in unallocated reserves projected for the end of FY 22-

23. Fund balance @ 6/30/22 4,049,517
Less required reserve (2,191,713)
Less Measure S balance (405,485)
Less FY 22-23 budgeted from reserves (1,546,718)
Plus estimated 5% budget-to-actual savings (operational only, not including Measure S) 354,563
Remaining above reserve requirement per FY 22-23
budget 260,164
The current year’s budget is under review, and staff will be presenting a mid-year update at an upcoming meeting. Council will be provided updated projections to inform decisionmaking about the status of the General Fund and plans for the future.

Housing Authority Fund
The Housing Authority is funded by the Federal Department of Housing and Urban Development (HUD). Housing Authority revenues were under budget by $333,941 and expenditures were also under budget by $315,649, mostly due to lower utilization of housing vouchers and some admin expenditures.

Revenues for the Housing Authority are difficult to project, as the City operates on a July through June fiscal year, and HUD funds the program based on the calendar year. In addition, the Federal government is often delayed in approving the budget factors for Housing; when the City adopts its budget, the actual level of federal funding is unknown.

The Housing Authority Director watches these numbers closely throughout the year and adjusts expenditures as needed. In addition to the fund balance held by the City, the Housing Authority has a reserve that is held by HUD. The Housing Authority draws on this reserve as necessary to ensure the smooth operation of the program. Finally, HUD regulations prevent the Housing Authority from building up a large fund balance in the HAP reserve; in fact, if the HAP fund balance held by the City is too high, HUD will reduce its funding until the fund balance is lowered. Therefore, fluctuation in fund balance from year to year is anticipated.

The Housing Authority fund balance decreased from $439,847 to $399,015. Of this total, $33,979 is HAP reserve and $365,036 is admin reserve.

RV Park Fund
Revenues for the RV Park were $116,880 over budget. Operating expenses were $65,892 lower than budgeted.

The RV Park has a working capital balance of $433,197 as of June 30, 2022. Some of this will be utilized for staffing and projects in the next fiscal year (currently budgeted to BUDGET-TO-ACTUAL OPERATING RESULTS FY 2021-22
February 6, 2023
6 spend $84,430 out of reserves in FY 22-23), and some will be held in reserve to fund operations and capital improvements in future years.

Sewer Fund
Sewer Fund revenues came in a total of $221,664 under budget. Service revenue was $70,764 over budget. Connection fees were $389,701 over budget, mostly due to a large development by the Elk Valley Rancheria. Offsetting the higher service revenues, CSA charges (fees charged to the County for maintenance of their collection system) were $163,665 under budget. These charges are based on the actual employee hours charged to the system plus actual cost of parts and contracts. Staff time has been greatly reduced due to improvements made in the lift stations, resulting in lower expense and therefore lower revenue charged to the County. Grant revenue was $423,669 under budget for two technical assistance planning grants that were not completed and carried over to the current year.

Operating expenses were $792,041 under budget. Of that amount, $419,405 was for the planning grants that were carried over and $122,433 was unspent budget in the CSA.

The City collections department was under budget by $74,758 and the major maintenance department was under by $79,611.

In addition, there was a grant program through the State Water Board to provide relief to customers who could not pay their utility bills. The City received additional ARPA funds (revenue) directly from the state and applied the funds directly to eligible customer accounts, which shows as a matching expense.

The following table shows the budget variances by category:

Category Over (Under) Budget
Wages and benefits (151,722)
Utilities (9,926)
Parts and supplies (90,581)
Grant projects (carried over) (419,405)
Contract services (178,668)
State arrearage program
(offset by grant revenue) 119,109
Other (60,848)
Total (792,041)
Working capital (for the Sewer Fund and Sewer CIP Fund combined) decreased from $5,687,894 to $5,429,739. Working capital is a calculation to estimate short-term available funds (not the same as total fund balance). As the Sewer Fund continues to invest in planned capital improvements, the fund’s cash balance (and working capital) will continue to decrease. The current FY 22-23 budget includes planned expenditures of $3,013,977 out of working capital, which if fully spent would reduce the working capital to $2,415,762.

BUDGET-TO-ACTUAL OPERATING RESULTS FY 2021-22
February 6, 2023
7 Water Fund
Water Fund revenues came in a total of $202,634 over budget. Service revenue was under budget by $84,316 while connection fee revenue was over budget by $116,270 (mostly due to a large development by Elk Valley Rancheria). The other revenue items that caused budget variances were $74,144 in grant revenue from the state (ARPA funds for the State Water Board arrearage program to assist customers who were unable to pay their utility bills) which was offset by a corresponding expense when the grant funds were applied to eligible customer accounts, and a transfer in from the General Fund of $143,225. This revenue was offset by a corresponding expense and relates to the winding down of the former Redevelopment Agency.

Operating expenses were $197,996 under budget.

Category Over (Under) Budget
Wages and benefits (29,069)
Utilities (47,200)
Parts and supplies (47,833)
Contract services (106,187)
State arrearage program
(offset by grant revenue) 74,144
Other (41,851)
Total (197,996)
Working capital (for the Water Fund and Water CIP Fund combined) increased from $3,026,126 to $3,425,465. Working capital is a calculation to estimate short-term available cash (not the same as total fund balance). As the Water Fund continues to invest in planned capital improvements, the fund’s cash balance (and working capital) will continue to decrease. The current FY 22-23 budget includes planned expenditures of $1,689,170 out of working capital, which if fully spent would reduce the working capital to $1,736,295.

FISCAL ANALYSIS
Preparation of this report is informational in nature and has no direct fiscal impact.

STRATEGIC PLAN ASSESSMENT
This report is consistent with Strategic Plan Goal 3 to “Maintain responsible fiscal management and accountability.”

ATTACHMENT
BUDGET-TO-ACTUAL OPERATING RESULTS FY 2021-22
February 6, 2023
8 1. Budget-to-Actual Report as of June 30, 2022
Description Budget Actual
$ Over
(Under)
Budget
% Over
(Under)
Budget
Non-departmental revenue
Tax revenue 6,654,700 7,135,436 480,736 7%
Licenses & permits 259,650 260,289 639 0%
Interest income 20,000 (20,945) (40,945) -205%
Lease-rental income 30,182 28,587 (1,595) -5%
Other revenue 11,150 59,952 48,802 438%
Grant revenue - 5,892 5,892
Transfers in - 221 221
Departmental revenue
City council 83,746 77,213 (6,533) -8%
City manager 135,000 29,867 (105,133) -78%
Econ dev, community support, grants 54,372 37,527 (16,845) -31% City clerk 101,468 107,984 6,516 6%
Human resources 43,452 39,656 (3,796) -9%
Finance - 400 400
Fire 572,669 296,244 (276,425) -48%
Police 246,365 251,651 5,286 2%
Code enforcement 1,000 20,578 19,578 1958%
Building inspection 96,200 83,540 (12,660) -13%
Planning 252,589 65,057 (187,532) -74%
PW admin / engineering 1,500 - (1,500) -100%
Streets 335,142 290,518 (44,624) -13%
Parks 28,219 48,932 20,713 73%
Cultural center 10,000 8,632 (1,368) -14%
Swimming pool 179,976 179,524 (452) 0%
Revenue total 9,117,380 9,006,753 (110,627) -1%
Non-departmental expenditures 343,873 289,525 (54,348) -16% City council 128,007 118,060 (9,947) -8%
City manager 360,203 250,821 (109,382) -30%
Econ dev, community support, grants 167,445 131,686 (35,759) -21% City clerk 158,464 156,212 (2,252) -1%
Human resources 138,986 131,733 (7,253) -5%
Finance 303,419 246,476 (56,943) -19%
City attorney 60,594 62,083 1,489 2%
Fire 1,150,004 953,779 (196,225) -17%
Police 2,590,988 2,462,674 (128,314) -5%
Code enforcement 81,804 59,772 (22,032) -27%
Building inspection 73,738 45,625 (28,113) -38%
Planning 405,134 234,852 (170,282) -42%
PW admin / engineering 103,285 90,814 (12,471) -12%
Streets 1,692,381 1,534,456 (157,925) -9%
Parks 446,595 368,483 (78,112) -17%
Cultural center 155,869 122,285 (33,584) -22%
City of Crescent City
FY 2021-22 General Fund Operating Report
June 30, 2022 Year End Results
Swimming pool 1,362,437 1,195,425 (167,012) -12%
Expenditure total 9,723,226 8,454,759 (1,268,467) -13%
Net operating results (605,846) 551,994
Fund balance 6/30/19 2,598,700
Fund balance 6/30/20 1,427,571
Fund balance 6/30/21 3,497,523
Fund balance 6/30/22 4,049,517
Description Budget Actual
$ Over
(Under)
Budget
% Over
(Under)
Budget
Revenue
Interest 140 (3,662) (3,802) -2716%
Recovery - admin 50% 13,500 20,388 6,888 51%
Recovery - HAP 50% 13,500 20,388 6,888 51%
HCV admin revenue 512,285 504,109 (8,176) -2%
HCV housing assistance 3,346,511 3,002,291 (344,220) -10% EHV admin revenue 6,000 7,128 1,128 19%
EHV service fees 52,500 38,881 (13,619) -26%
EHV housing assistance 87,204 39,491 (47,713) -55%
MSV admin revenue - 12,851 12,851
MSV housing assistance - 54,240 54,240
HAP owner reimbursement - 1,434 1,434
Grant revenue 36,989 37,028 39 0%
Other revenue - 121 121
Revenue total 4,068,629 3,734,688 (333,941) -8%
Expenditures by department
Administration 4,105 4,038 (67) -2%
Finance 23,218 20,894 (2,324) -10%
City attorney 1,437 1,398 (39) -3%
Housing Authority
HCV housing assistance 3,184,831 3,048,290 (136,541) -4% EHV housing assistance 87,204 38,681 (48,523) -56%
MSV housing assistance 161,680 90,579 (71,101) -44%
All other 628,694 571,641 (57,053) -9%
Expenditure total 4,091,169 3,775,520 (315,649) -8%
Net operating results (22,540) (40,833)
Fund balance 6/30/19 132,719
Fund balance 6/30/20 330,292
Fund balance 6/30/21 439,847
Fund balance 6/30/22 399,015
HAP balance 6/30/22 33,979
Admin balance 6/30/22 365,036
Total fund balance 399,015
City of Crescent City
FY 2021-22 Housing Fund Operating Report
June 30, 2022 Year End Results
Description Budget Actual
$ Over
(Under)
Budget
% Over
(Under)
Budget
Revenue
Interest 4,800 (4,429) (9,229) -192%
Misc sales 15,000 10,411 (4,589) -31%
Rental revenue 400,000 530,830 130,830 33%
Other revenue - (131) (131)
Revenue total 419,800 536,680 116,880 28%
Expenses by department
RV Park 466,038 415,962 (50,076) -11%
Administration 10,428 9,790 (638) -6%
Finance 51,163 36,188 (14,975) -29%
City attorney 5,298 5,095 (203) -4%
Expense total 532,927 467,035 (65,892) -12%
Net operating results (113,127) 69,645
Reconcile to audit
Net operating results 69,645
Depreciation expense (59,479)
Capitalized asset expenses 42,568
Change in net position 52,734
Net position 6/30/19 1,108,042
Net position 6/30/20 1,112,129
Net position 6/30/21 1,195,642
Net position 6/30/22 1,248,376
Working capital 6/30/19 157,997
Working capital 6/30/20 224,882
Working capital 6/30/21 369,164
Working capital 6/30/22 433,197
City of Crescent City
FY 2021-22 RV Park Fund Operating Report
June 30, 2022 Year End Results
Description Budget Actual
$ Over
(Under)
Budget
% Over
(Under)
Budget
Revenue
Interest 34,000 (57,127) (91,127) -268%
Other income 25,431 5,990 (19,441) -76%
Charges for services 4,351,690 4,422,454 70,764 2%
Sewer connections 38,728 428,429 389,701 1006%
Sewer lab 116,000 121,997 5,997 5%
County collection systems 241,656 77,991 (163,665) -68% Grant revenue 543,405 119,736 (423,669) -78%
Reimbursements - 7,891 7,891
Transfers in 13,139 15,024 1,885 14%
Revenue total 5,364,049 5,142,385 (221,664) -4%
Expense
Administration 97,393 92,562 (4,831) -5%
Economic development and grants 16,599 15,024 (1,575) -9% Finance 366,261 334,767 (31,494) -9%
City attorney 59,304 49,968 (9,336) -16%
Sewer lab 429,438 380,931 (48,507) -11%
WWTP operations 2,345,017 1,806,412 (538,605) -23%
City collection systems 456,111 381,353 (74,758) -16%
County collection systems 251,107 128,674 (122,433) -49% WWTP maintenance 325,767 246,156 (79,611) -24%
Other - 119,109 119,109
Operating expense total 4,346,997 3,554,956 (792,041) -18% Debt service 1,697,663 1,697,663
Transfers to Sewer CIP Fund 601,000 601,000
Transfers to Equipment Fund 72,650 72,466
Total 6,718,310 5,926,085
Net operating results (1,354,261) (783,700)
Sewer CIP Fund Activity
Revenue
Interest - (11,552) (11,552)
Transfers in from Sewer Fund 601,000 601,000 - 0%
Revenue total 601,000 589,448 (11,552) -2%
Expense
CIP expenses 1,161,204 73,299 (1,087,905) -94%
Expense total 1,161,204 73,299 (1,087,905) -94%
Net operating results (560,204) 516,149
Reconcile to audit
Net operating results - Sewer Fund (783,700)
Net operating results - Sewer CIP Fund 516,149
Debt service 1,697,663
City of Crescent City
FY 2021-22 Sewer Fund Operating Report
June 30, 2022 Year End Results
Depreciation expense (1,712,674)
Capitalized asset expenses 73,299
GASB 68 expense (716,902)
GASB 75 expense 27,513
Change in net position (898,651)
Net position 6/30/19 8,140,401
Net position 6/30/20 7,747,435
Net position 6/30/21 7,531,480
Net position 6/30/22 6,632,829
Working capital 6/30/19 6,305,740
Working capital 6/30/20 6,111,421
Working capital 6/30/21 5,687,894
Working capital 6/30/22 5,429,739
Description Budget Actual
$ Over
(Under)
Budget
% Over
(Under)
Budget
Revenue
Interest 28,000 13,100 (14,900) -53%
Rental revenue 19,869 16,767 (3,102) -16%
Other revenue 25,080 5,989 (19,091) -76%
Charges for services 2,728,507 2,644,191 (84,316) -3%
Water connections 52,400 168,670 116,270 222%
Water CSD admin revenue 3,300 3,147 (153) -5%
Reimbursements 15,000 3,818 (11,182) -75%
Grant revenue - 74,144 74,144
Transfers in 13,139 158,103 144,964 1103%
Revenue Total 2,885,295 3,087,929 202,634 7%
Expense
Administration 101,821 95,854 (5,967) -6%
Economic development and grants 16,599 14,878 (1,721) -10% Finance 363,127 328,230 (34,897) -10%
City attorney 42,345 39,650 (2,695) -6%
Water operations 1,772,001 1,551,712 (220,289) -12%
Water CSD 65,049 58,477 (6,572) -10%
Other - 74,144 74,144
Expense Total 2,360,942 2,162,946 (197,996) -8%
Debt service 350,000 350,000
Transfers to Water CIP Fund 973,558 973,558
Transfers to Equipment Fund 104,650 103,702
Transfers to Successor Housing Fund 143,225 143,225
Total Expenditures 3,932,375 3,733,431
Net operating results (1,047,080) (645,502)
Water CIP Fund Activity
Revenue
Interest - (9,540) (9,540)
Transfers in from Water Fund 973,558 973,558 - 0%
Revenue Total 973,558 964,018 (9,540) -1%
Expense
CIP expenses 1,164,966 65,955 (1,099,011) -94%
Expense Total 1,164,966 65,955 (1,099,011) -94%
Net operating results (191,408) 898,063
Reconcile to audit
Net operating results - Water Fund (645,502)
Net operating results - Water CIP Fund 898,063
Debt service 350,000
Depreciation expense (268,157)
Capitalized asset expenses 64,485
City of Crescent City
FY 2021-22 Water Fund Operating Report
June 30, 2022 Year End Results
GASB 68 expense (446,168)
GASB 75 expense 15,647
Change in net position (31,632)
Net position 6/30/19 9,631,711
Net position 6/30/20 10,234,212
Net position 6/30/21 10,980,479
Net position 6/30/22 10,948,847
Working capital 6/30/19 2,580,622
Working capital 6/30/20 2,345,977
Working capital 6/30/21 3,026,123
Working capital 6/30/22 3,425,465

CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: ASHLEY TAYLOR, DIRECTOR OF ECONOMIC DEVELOPMENT AND

RECREATION
DATE: FEBRUARY 6, 2023
SUBJECT: COMMUNITY ECONOMIC RESILIENCY FUND PILOT FUNDING

GRANT APPLICATION WITH THE CRESCENT CITY HARBOR

DISTRICT
______________________________________________________________________

RECOMMENDATION
• Hear staff report
• Technical questions from Council
• Receive public comment
• Further Council discussion
• Direct staff to join the Crescent City Harbor District in their application for funding through the Economic Development Pilot Program

BACKGROUND
The Community Economic Resiliency Fund (CERF) was established by Senate Bill 162 (2021) and amended by Assembly Bill 2342 (2022). CERF aims to fund regional programs and high road economic development strategies that directly complement state and federal infrastructure investments in multiple sectors. The program’s high road focus prioritizes strategies that include but are not limited to: (i) improving job quality and job access, including for women and people from underserved and underrepresented populations, (ii) meeting the skill and profitability needs of employers, and (iii) meeting the economic, social, and environmental needs of the community. A total of $600 million was allocated to the fund to be distributed through several phases of grant opportunities.

The objective of CERF is to build an equitable and sustainable economy across California’s diverse regions and to foster long-term economic resilience in the overall transition to a carbon-neutral economy. To achieve this objective, CERF includes a focus on investments that target equitable economic outcomes for workers and CERF Pilot Program Grant Application
February 6, 2023
2 communities. Thus, CERF prioritizes regional and worker-centered inclusive economic planning while aligning with and leveraging state investments (e.g., High Road Training Partnerships, infrastructure investments, community capacity building programs), federal investments (e.g., American Rescue Plan Act, Infrastructure Investment Jobs Act), and philanthropic and private-sector investments.

In the Spring of 2022, the State of California announced a Notice of Funding Available (NOFA) for the planning phase of CERF. Counties were broken up into 13 regions, and Del Norte County was included in the Redwood Region that also includes Humboldt, Lake, and Mendocino counties. Stakeholders from the Redwood Region convened to discuss coordinating an effort to apply for the planning funds and every stakeholder group involved was given the opportunity to express interest in being part of the organizational team of the collaborative. Two entities were chosen to represent the Redwood Region. The California Center for Rural Policy (CCRP) at Cal-Poly Humboldt was chosen as the Regional Convenor in charge of developing an Economic Plan for the region and working with disinvested groups to develop strategies around addressing access to high quality jobs. The Arcata Economic Development Corporation (AEDC) was chosen as the Fiscal Agent and will oversee the flow of funds during the planning process.

During the implementation phase of CERF, which has been projected to begin in late Spring of this year, the State will release rolling competitive grant opportunities totaling $450 million. In the Redwood Region’s proposal, it was outlined that CCRP would be the applicant and that applications would be chosen based on priority projects that emerge through the planning phase of CERF. Projects are proposed to be chosen by a committee made up of two representatives from each county, for a total of eight committee members.

ITEM ANALYSIS
The planning phase of CERF has not yet started in the Redwood Region; however, the State recently released a NOFA for $50 million through The Economic Development Pilot to give regions the opportunity to showcase innovative projects that advance the goals of CERF. The pilot program will fund projects that have already emerged from existing regional processes or plans and are ready for implementation. This SFP fulfills the requirement of SB 162 that the program “provide a small initial tranche of funding for economic diversification pilots with demonstrable high road elements in those regions already engaged in economic recovery and transition planning.” These projects will align with the high road focus of the program and will demonstrate potential uses of CERF Implementation Phase funding.

The Crescent City Harbor District (CCHD) has contracted a grant writer to put an application together for the pilot program that will include projects from various agencies, including theTri-Agency, the County of Del Norte, and the Del Norte Healthcare District. The City would like to be included in the application as a partner and CERF Pilot Program Grant Application
February 6, 2023
3 has several projects that align with the goals of CERF. CCHD will be the applicant and responsible for the administration of the grant, if awarded.

The first project is the revisioning of the Cultural Center as a potential joint visitor center between State & National Parks and the Del Norte County Visitor Center. Through recent community economic development meetings and stakeholder discussions regarding Beachfront Park, the Redwood Parks Conservancy, State and National Parks staff, Del Norte Chamber of Commerce staff, and City staff have had productive conversations about the possibility of consolidating and relocating the Redwood National and State Parks visitor centers to the Cultural Center. On November 7, 2022, Council authorized the City to partner with the Redwood Parks Conservancy to fund a feasibility study into whether the Cultural Center could be envisioned to function as a joint visitor center. Between then and mid-January of this year, the City has worked with FFA Architects, a sub-consultant with GreenWorks, to gather stakeholder input, perform visioning for the space, and produce conceptual designs. The results have been met by the stakeholder group positively, and there has been strong agreement in favor of pursuing the redesign of the facility. The next steps for the project would be a condition assessment of the Cultural Center and then the production of a schematic design with construction documents for future work to be completed. This project aligns with several CERF core values, including infrastructure and community facility development.

The City is also working with the Redwood Coast Transit Authority (RCTA) to include the development of a transit center off Front Street near the downtown area. The City Council and the Redwood Coast Transit Authority held a joint meeting on December 6, 2022 to discuss potential locations for the transit center on Front Street. One option being the City parking lot located between H and I Streets and the other option being the City owned parking lot at the corner of Front and K Streets (often referred to as “the library parking lot”). At that joint meeting, the City Council directed staff to meet with adjoining property owners / business to discuss the library parking lot location. That meeting was held on January 9, 2023 via Zoom and included various stakeholders of the proposed locations. On January 23, 2023, a second joint meeting was held between the City Council and RCTA where City staff were directed to establish a Memorandum of Agreement (MOA) between the City and & RCTA to utilize the parking lot at Front & K Streets for the transit center. The project is estimated to be completed by the Fall of 2024 if funding becomes available, making it an ideal shovel ready activity for this pilot program funding. For this application, the City would take on the construction of the transit center and then lease it to RCTA, if awarded funding.

Lastly, staff put together a Downtown Revitalization & Business Development project utilizing recipes from the Economic Development Strategic Action Plan (EDSAP). In June of 2021, Council adopted the EDSAP, which acts like a cookbook and outlines over 40 “recipes” for promoting economic development in Crescent City. Using the plan as a guide, staff have pulled out several recipes revolving around the revitalization of Downtown and Business Development, including the development of a Façade Improvement Fund, Pop-up Business Program, Business Startup Incentive Program, Technical Assistance Training for businesses, and more, with the strategy of working CERF Pilot Program Grant Application
February 6, 2023
4 with a consultant to develop the programs, establish funding modes, and assist in the implementation by the end of the grant period. During this process, City staff would get additional training and certifications in Economic Development to continue the work developed by the consultant.

All of these activities have a commonality of proximity and synergy that ties into continued development of Beachfront Park. As the park expands to include amenities such as the Waterfront Plaza and Amphitheatre, increased activity is likely to expand into the exterior areas of the Downtown, transit center, and future joint visitor center.

Staff see a huge potential for economic growth with the advancement of these efforts and believe the CERF pilot program is a unique opportunity to access funding for each.

FISCAL ANALYSIS
There are no match requirements for this grant opportunity, however there may be cash flow considerations to keep in mind if the grant is awarded. The City is currently applying for other grant opportunities totally over $10 million, and in the event that they all come through the City will need to take steps to ensure there is adequate cash flow to meet all the necessary expenses, such as taking on a bridge loan to cover costs until the City receives reimbursement.

The CCHD plans to apply for $7 million for all of the proposed projects in their application. The City’s portion of that will total approximately $5,550,000 and include $850,000 for the Cultural Center design, $2.5 million for the Transit Center, and $2,2 million for the Downtown Revitalization & Business Development project.

STRATEGIC PLAN ASSESSMENT
This action supports the following Strategic Plan Goals:

GOAL 2: PROMOTE A THRIVING LOCAL ECONOMY
F. Plan and prepare for the growth and future needs of the Crescent City community by:
a. Streamlining services that support new, existing, and prospective businesses.

GOAL 3: OBTAIN THE HIGHEST LEVELS OF ORGANIZATIONAL EXCELLENCE.

D. Seek methods to create efficiencies and add additional value without compromising safety or performance.

ATTACHMENTS:

None

CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: BRIDGET LACEY, GRANTS AND ECONOMIC DEVELOPMENT

COORDINATOR
DATE: FEBRUARY 6, 2023
SUBJECT: FRONT STREET COMPLETE STREET AND CULTURAL INCLUSION PROJECT – RAISE GRANT APPLICATION
_____________________________________________________________________________

RECOMMENDATION
• Hear staff report
• Technical questions from Council
• Receive public comment
• Further Council discussion
• Approve and adopt Resolution No. 2023-11, A RESOLUTION OF THE CITY

OF CRESCENT CITY AUTHORIZING SUBMISSION OF A JOINT GRANT

APPLICATION WITH ELK VALLEY RANCHERIA TO THE REBUILDING

AMERICAN INFRASTRUCTURE WITH SUSTAINABILITY AND EQUITY
(RAISE) PROGRAM FOR THE FRONT STREET COMPLETE STREET AND

CULTURAL INCLUSION PROJECT

BACKGROUND
The Infrastructure Investment and Jobs Act (Pub. L. 117-58, November 15, 2021, “Bipartisan Infrastructure Law,” or “BIL”) authorized and appropriated $1.5 billion to be awarded by the Department of Transportation (“DOT”) for FY2023 for Local and Regional Project Assistance Programs under National Infrastructure Investments. On December 29, 2022, this amount was increased to $2.275 billion. The DOT is currently soliciting applications for projects to be funded under the Local and Regional Project Assistance Program, by way of the Rebuilding American Infrastructure with Sustainability and Equity (RAISE) grant program, which will include any additional funding appropriated for the RAISE grants program under the FY2023 Appropriations Act.

The RAISE grant program provides an opportunity for the DOT to invest in surface transportation infrastructure projects that will have a significant local or regional impact.

RAISE grants will be competitive and awards will range from $1,000,000 to $45,000,000. 2023 RAISE Grant Application
February 6, 2023
2 Eligible applicants for RAISE grants are: States and the District of Columbia; any territory or possession of the United States; a unit of local government; a public agency or publicly chartered authority established by one or more States; a special purpose district or public authority with a transportation function, including a port authority; a federally recognized Indian Tribe or a consortium of such Indian Tribes; a transit agency; and a multi-State or multijurisdictional group of entities that are separately eligible. Eligible primary project types for the RAISE grant include road, transit, rail, maritime, aviation, and bicyclepedestrian.

ITEM ANALYSIS
City staff believe the Front Street Complete Street and Cultural Inclusion Project to be a perfect fit for this funding opportunity and would like to partner with Elk Valley Rancheria on a joint application for approximately $13,000,000. If awarded, these funds will be used to transform the remaining portion of Front Street from an underutilized four-lane roadway to an attractive, two-lane roadway with pedestrian and bicycle improvements, cultural interpretive signage, off-street parking, local art, safe connections to recreation, and native landscaping. The Front Street Complete Street and Cultural Inclusion Project, or “Front Street Project” for short, will have a significant impact on the economy and livelihood of Crescent City residents as well as for tourists and residents of the Northern California Coast. The project will include the following specific improvements:
• Narrowing Front Street (between Play Street and US 101) from four lanes to an attractive, landscaped, two-lane street that will invite walking and biking through the installation of new sidewalks and bicycle lane striping. New sidewalks with corresponding curb and gutter will be constructed.
• Paving, critical storm water, water main, and sewer infrastructure improvements on K Street, A Street, 2nd Street, and B Street that connect directly to Front Street. On Front Street: installation of a 48-inch HDPE storm drainpipe from I Street to K Street, replacement of a failing CMP storm drain as needed and tying into existing drainage at K Street from Front to 2nd Street. • Making improvements according to the Americans with Disabilities Act (ADA) that include numerous access ramps throughout the Front Street project. • Constructing sidewalk as well as curb and gutter infrastructure along K Street, A Street, 2nd Street, and B Street.
• Posting of cultural, historical, and interpretive signage, as well as sidewalk (12,500 square feet), curb, and gutter (totaling 750 linear feet) construction along Lighthouse Way—thereby connecting to Battery Point Lighthouse trail, Taa-‘atdvn Village Site, and the California Coastal Trail. • Developing intermodal/multimodal infrastructure that includes bike lanes and walking paths leading to the public transit hub at the east end of the project area. 2023 RAISE Grant Application
February 6, 2023
3 • Relocating the Transit Hub to a safer location within the library parking lot. The new construction will include expanded bus parking to accommodate charter bus routes to local attractions in addition to a separated waiting area, bathroom, and ticket/information kiosk for transit passengers.
• Establishing a tsunami evacuation route road marking and public address warning system.

The grant application timeline is as follows:
• Resolution authorizing the City Manager to submit a
joint application with Elk Valley Rancheria
February 6, 2023
• Application defining the project scope, budget,
timeline, and objectives
February 28, 2023
• Award Announcements for the $2.275 billion in
available funding
June 28, 2023
• Obligation Deadline for fully executed grant
agreements to be in place after receiving all necessary environmental approvals.

September 30, 2027
• Expenditure Deadline September 30, 2032

FISCAL ANALYSIS
Adoption of this resolution allows the City to apply for these competitive funds. There will be no matching funds required for this grant due to the fact that the City qualifies as an Area of Persistent Poverty and a Historically Disadvantaged Community.

However, if the City is awarded the grant, there will be two significant fiscal impacts to be aware of. These grants are on a reimbursable basis, so the City will need to pay the project costs and then request reimbursement from the funding agency. The City is already involved in several other large projects with grants already awarded and new grant applications, and the cash flow for all projects needs to be considered as a whole.

Although we cannot know at this time whether the City will be successful in obtaining any or all of the potential grants, it is certainly possible. In the event that all of the grants are successful, the City will need to take steps to ensure there is adequate cash flow to meet all the necessary expenses. This could include utilizing interfund borrowing and/or outside borrowing (such as a bridge loan), depending on the specific projects and timing of grant reimbursements. In the worst case scenario, if the City was not able to cash flow all projects, one or more grant opportunities could have to be rejected. Once more is known, 2023 RAISE Grant Application
February 6, 2023
4 City staff has the ability to work with our municipal financial advisor Urban Futures to evaluate all options.

In addition, the RAISE grant includes a retention requirement. The Department of Transportation will withhold 5% of the reimbursements for a period of three years after the project closes out. On a $13 million project, that means the City will be waiting for $650,000 to be reimbursed for three years after the project closeout. This requirement will need to be evaluated in terms of impact on the City’s other priorities for that threeyear period that may have to be delayed until the reimbursement is received.

The other expense associated with this application is the required Benefit Cost Analysis, which could cost up to $7,500. Last year, the City split the cost with Elk Valley Rancheria.

This year, Elk Valley Rancheria has agreed to contribute $5,000 and the City would contribute the remaining balance. The City has adequate budget in the existing contracts account for Economic Development projects to cover this cost.

STRATEGIC PLAN ASSESSMENT
This action supports the following Strategic Plan goals:
• Goal 1(E): Target economic development improvements that provide additional benefit by enhancing the quality of life for residents
• Goal 2(F)(1): Streamline services that support new, existing, and prospective businesses
• Goal 2(F)(9): Expand on the success of grant funding by maximizing utilization of opportunities with corresponding community needs

ATTACHMENTS

1. Resolution No. 2023-11
CITY OF CRESCENT CITY RESOLUTION NO. 2023-11 Page 1
RESOLUTION NO. 2023-11

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY

AUTHORIZING THE CITY MANAGER TO SUBMIT A JOINT GRANT APPLICATION TO THE

REBUILDING AMERICAN INFRASTRUCTURE WITH SUSTAINABILITY AND EQUITY (RAISE) PROGRAM FOR THE FRONT STREET COMPLETE STREET AND CULTURAL

INCLUSION PROJECT
WHEREAS, the Rebuilding American Infrastructure with Sustainability and Equity (RAISE) Transportation Discretionary Grant program was created by Congress to provide a unique opportunity for the Department of Transportation (DOT) to invest in road, rail, transit and port projects that promise to achieve national objectives; and WHEREAS, RAISE can provide capital funding directly to any public entity, including municipalities, counties, port authorities, tribal governments, MPOs, or others; and WHEREAS, the goals and objectives of the RAISE program are consistent with the City’s long planned renovation of the Front Street Complete Street and Cultural Inclusion Project.

NOW, THEREFORE, BE IT RESOLVED that the City Manager is authorized to submit a joint grant application for the Front Street Complete Street and Cultural Inclusion Project through the Rebuilding American Infrastructure with Sustainability and Equity (RAISE) Program; and BE IT FURTHER RESOLVED that the City Manager, or his designee as appropriate, is authorized to sign letters, and documents necessary to apply for and obtain RAISE funding for this critical project.

PASSED AND ADOPTED by the City Council of the City of Crescent City at a regular meeting thereof held on the 6
th day of February 2023 by the following polled vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
_______________________________
Isaiah Wright, Mayor
ATTEST:
_____________________________
Robin Altman, City Clerk