Crescent City City Council
January 16, 2024

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CITY OF CRESCENT CITY
Mayor Blake Inscore Mayor Pro Tem Ray Altman
Council Member Jason Greenough Council Member Kelly Schellong Council Member Isaiah Wright
TUESDAY JANUARY 16, 2024 6:00 P.M.

CLOSED SESSION BEGINS AT 5:00 P.M.

OPEN SESSION BEGINS AT 6:00 P.M.

This meeting will be held in person at the location listed above. The City will provide alternative methods of participation for the convenience of the public. The City does not, however, guarantee that there will not be technological issues or interruptions. The public is hereby notified that if there is a technological issue with Zoom or YouTube, the meeting will continue in person as scheduled. The public may access and participate in the public meeting using one or more of the following methods:
1) The meeting will be streamed via Zoom (details below). The direct Zoom link will also be posted on the City of Crescent City website (www.crescentcity.org). During the meeting, public comment may be made by using the raise hand feature on Zoom; ZOOM PHONE NUMBER: 1 (253) 215-8782 ZOOM WEBINAR ID: 895 7048 8438 MUTE / UNMUTE PRESS *6 RAISE HAND PRESS *9
2) The meeting will also be streamed on YouTube (channel: City of Crescent City, California), public comment may be made by calling in to the meeting using the Zoom phone number;
3) Public comments may also 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
AGENDA

REGULAR MEETING OF THE

CITY COUNCIL OF THE CITY OF CRESCENT CITY

FLYNN CENTER BOARD CHAMBERS
981 H STREET
CRESCENT CITY, CA 95531
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1/16/24 COUNCIL AGENDA

CLOSED SESSION
Call to order
Roll call

CLOSED SESSION PUBLIC COMMENT PERIOD

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

Sutter v. Tri-Agency, et al (Del Norte Superior Court Case No. CVPT-2023-1261); City of Crescent City v. Lounge Chair Investments, et al (Del Norte Superior Court Case No.

CVUJ-2022-1131)
• Conference with Legal Counsel – Anticipated Litigation (Gov. Code § 54956.9(d)(4)): one case
• Conference with Labor Negotiator (Gov. Code § 54957.6): Agency Representative:

Eric Wier; Unrepresented Employee: Fire Chief

OPEN SESSION
Call to order
Roll call
Pledge of Allegiance

REPORT OUT OF CLOSED SESSION

CEREMONIAL ITEMS
• Introduction of New City Employees: Jeff Carpenter, Samantha Jochimsen, and Cliff VanHook
• Sex Trafficking Awareness Proclamation

REPORTS AND PRESENTATIONS

1. Fiscal Year 2022-2023 Financial Audit
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Receive and file the Fiscal Year 2022-23 Audited Financial Report for the City of Crescent City

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 3 | P a g e
1/16/24 COUNCIL AGENDA
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.

CONSENT CALENDAR

2. Warrant Claims List
• Recommendation: Receive and file the warrant claims list for the period December 2, 2023 through December 15, 2023 and for the period December 16, 2023 through December 29, 2023.

3. Payroll Report
• Recommendation: Receive and file the biweekly payroll reports for the period ending December 16, 2023, paid December 22, 2023 and for the period ending December 30, 2023, paid January 5, 2024.

4. Smith River Complex Fire Emergency Labor Budget Amendment • Recommendation: Approve and adopt Resolution No. 2024-01, A RESOLUTION OF

THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2023-24 BUDGET OF THE CITY OF CRESCENT CITY

5. Budget-to-Actual Financial Reports for November 2023 • Recommendation: Receive and file budget-to-actual financial reports of the City’s major operating funds for Fiscal Year 2023-24 as of November 30, 2023

6. Paid Sick Leave Policy for Part-Time, Seasonal, and Temporary Employees • Recommendation: Approve and adopt Resolution No. 2024-02, A RESOLUTION OF

THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE PAID

SICK LEAVE POLICY FOR PART-TIME, SEASONAL, AND TEMPORARY

EMPLOYEES

7. CCPD OES Grant Funding for Equipment and Training
• Recommendation: Approve and adopt Resolution No. 2024-03, A RESOLUTION OF

THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2022-2023 BUDGET OF THE CITY OF CRESCENT CITY
• Authorize the City Manager to sign any grant documents related to the FY 2022 HSGP funding by the US Department of Homeland Security (DHS)/Federal Emergency Management Agency (FEMA) through CalOES
• Authorize the City Manager to sign Agreement Number 2022-015, a First Amendment to Homeland Security Grant Program Cooperative Agreement for Subaward Funding

PUBLIC HEARING

8. Closure of Tsunami Memorial Fountain Plaza Between 11:00 p.m. and 5:00 a.m. • Recommendation: Open public hearing
• Hear staff report
• Technical questions from the Council
• Receive public comment
• Close public hearing
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• Further Council discussion
• Waive full reading, read by title only and adopt, Ordinance No. 838, AN

ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING SECTION 12.20.10 OF CHAPTER 12.20, PARK REGULATIONS OF TITLE 12, STREETS, SIDEWALKS AND PUBLIC PLACES, OF THE CRESCENT

CITY MUNICIPAL CODE

CONTINUING BUSINESS

9. Jetty Access Discussion
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Direct staff as necessary and appropriate

NEW BUSINESS

10. Budget-to-Actual Operating Results for Fiscal Year 2022-23 • 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 2022-23

11. Authorization to Separately Bid Pool Flooring and Pool HVAC Projects • Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Authorize City staff to advertise two separate projects: a Request for Quotations for the Fred Endert Pool Deck and Locker Room Flooring Replacement (Project 1) and a Notice Inviting Bids for the Fred Endert Pool Energy Efficiency Infrastructure Upgrade Project (Project 2)

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 Monday, February 5, 2024 at 6:00 p.m. in the Flynn Center, 981 H Street, Crescent City, CA 95531. 5 | P a g e
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POSTED:

January 11, 2024
/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

Proclamation
of the
City of Crescent City
WHEREAS, Soroptimist International is committed to improving the lives of women and girls in local communities and throughout the world; and
WHEREAS, Soroptimist International launched its trafficking awareness campaign project called Soroptimist STOP Trafficking on January 11, 2009-The National Day of Human Trafficking Awareness; and
WHEREAS, Soroptimist International of Crescent City has joined with Soroptimist around the world to raise awareness about the devastating problem of human trafficking, sexual exploitation, and slavery; and
WHEREAS, human trafficking is the illegal recruitment and movement of people for the purpose of sexual exploitation and forced labor; and
WHEREAS, human trafficking is a worldwide epidemic with an estimated 27.6 million people trafficked, 6.3 million of whom are sex trafficking victims, seventy percent of whom are women, up to half of whom are children, and
WHEREAS, it is estimated that more than 190,000 people are trafficked in the United States each year; with California ranked as the state with; highest trafficking rate and WHEREAS, Human Trafficking is a multi-billion dollar a year industry; estimated at $150-billion globally; and
WHEREAS, we must all work together to end human trafficking and sexual exploitation around the world and in our local communities through education and awareness; and WHEREAS, all persons should actively oppose and report individuals, groups, or organizations, who support, advance, or commit acts of human trafficking and sexual exploitation; and WHEREAS, Soroptimist International of Crescent City promotes Human Trafficking awareness campaigns throughout the year;
NOW, THEREFORE, BE IT RESOLVED that the City Council of Crescent City opposes human trafficking/sexual exploitation and promotes Human Trafficking Awareness throughout the year and recognizes the need for an annual resolution to promote public awareness. ____________________________
Mayor Blake Inscore

CITY COUNCIL AGENDA REPORT
TO: MAYOR INSCORE AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: LINDA LEAVER, DIRECTOR OF FINANCE
DATE: JANUARY 16, 2024
SUBJECT: FISCAL YEAR 2022-23 FINANCIAL AUDIT
______________________________________________________________________

RECOMMENDATION
• Receive presentation from auditor
• Technical questions from Council
• Receive public comment
• Further Council discussion
• Receive and file Fiscal Year 2022-23 Audited Financial Report for the City of Crescent City

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 tenth 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 fifth for the City.

FY 2022-23 AUDIT
JANUARY 16, 2024
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 2022-23 audit was completed December 28, 2023.

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, 2023. 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.

The auditor will present the audit report to the Council this evening and discuss the responsibilities of the auditor, how the audit was planned and performed, and the limitations that are inherent in any audit process. On a separate agenda item tonight, staff will present an analysis of the budget-to-actual results of Fiscal Year 2022-23 for the City’s main operating funds.

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.

ATTACHMENTS
• Fiscal Year 2022-23 Audited Financial Report
Crescent City, California
Annual Audit Report and Financial Statements
For the year ended June 30, 2023

City of Crescent City
Annual Audit Report and Financial Statements
For the year ended June 30, 2023
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, 2023
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 ............................ 106 Schedule of Contributions Last Ten Fiscal Years ....................................................................................... 108 Defined Benefit Pension Plan:

Schedule of the City’s Proportionate Share of the Net Pension Liability Last Ten Years ..................... 110 Schedule of Contributions Last Ten Years ................................................................................................... 112 Budgetary Information:

Statements of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual - General Fund ........................................................................................................... 115 Statements of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual - Housing Authority Section 8 Fund ...................................................................... 116 Supplementary Information:

Combining Balance Sheets – Nonmajor Governmental Funds .................................................................... 120 Combining Statements of Revenues, Expenditures, and Changes in Fund Balance– Nonmajor Governmental Funds .................................................................................... 122 Combining Balance Sheets – Internal Service Funds ..................................................................................... 124 Combining Statements of Revenues, Expenses, and Changes in Net Position– Internal Service Funds ....................................................................................................... 126 Combining Statements of Cash Flows – Internal Service Funds ................................................................. 128

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 ...................................................................................... 133 Independent Auditors’ Report on Compliance For Each
Major Program and on and Internal Control Over
Compliance Required By The Uniform Guidance ......................................................................................... 135 Schedule of Expenditures of Federal Awards ................................................................................................... 139 Notes to Schedule of Expenditures of Federal Awards.................................................................................... 140 Schedule of Findings and Questioned Costs ..................................................................................................... 141 2 INTRODUCTORY SECTION
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4 City of Crescent City
City Officials
For the year ended June 30, 2023
Name Office
Isaiah Wright Mayor
Blake Inscore Mayor Pro Tem
Ray Altman Council Member
Jason Greenough Council Member
Kelly Schellong 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, 2023, 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, 2023, 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 15-35 and 106-116 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 120-129, and 139 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 28, 2023, 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 28, 2023
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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, 2023
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, 2023. 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 currentto-prior year analysis, a discussion on restrictions and commitments, and a discussion of significant activity involving capital assets and long-term 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
Government-Wide Financial Statements
The government-wide financial statements (pages 41-43) 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 short-term and long-term) 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 $92,075,043 and total liabilities and deferred inflows of resources were $50,552,410 on June 30, 2023. The City’s assets and deferred outflows exceeded its liabilities and deferred inflows by $41,522,633 (net position) for the fiscal year reported. This is an increase of $5,047,982 from the previous year when assets exceeded liabilities by $36,474,651.

The increase includes:
x $2,271,662 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 grant-funded projects, and debt payments.
x $101,678 increase in restricted net position, which includes balances for capital projects, grantfunded projects, Housing Authority, and balances restricted for debt service. x $2,674,642 increase in unrestricted net position.

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 short-term and long-term assets and liabilities, and is comprised of the following:
x Capital assets, net of related debt and accumulated depreciation, of $30,837,032 includes real property, construction-in-progress, structures and improvements, equipment, and infrastructure. x Net position of $1,371,769 is restricted for capital projects, community development, low-income housing, and other purposes.
x Net position of $350,544 is restricted for debt service. 15 x Unrestricted net position of $8,963,288 represents the resources available to meet the City’s ongoing obligations to citizens and creditors.

Fund Financial Statements
The fund financial statements (pages 50-67) present information about each major fund of the City and the aggregate of all non-major 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 government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements use the current financial resources measurement focus (near-term inflows and outflows of spendable resources).

This information may be useful in evaluating a government’s near-term 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 government-wide 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 business-type activities in the government-wide 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 government-wide 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 ten non-major governmental funds. Financial statements for each major fund and the aggregate of all non-major funds are presented on pages 50-53. Individual fund data for each non-major fund is provided in the form of combining statements on pages 120-123.

The City’s governmental funds reported total ending fund balance of $6,832,623 this year. This compares to the prior year ending fund balance of $6,715,888 and is an increase of $116,735 which includes:
x $480,189 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 $19,260 net decrease in the Housing Authority fund balance due to expenditures exceeding revenues. The fund balance is restricted to low and moderate-income housing programs. x $344,194 net decrease in other governmental funds, including a decrease of $361,515 in the CDBG Fund for grant expenditures not yet reimbursed and small increases and decreases in other minor funds.

The major governmental funds are discussed in greater detail below in the section “Financial Analysis of the City’s Funds.”
16 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 58-61.

Individual fund data for each internal service fund is provided in the form of combining statements on pages 124-129.

The enterprise funds reported total ending net position of $20,090,086 as of June 30, 2023. This compares to net position as of the prior year of $18,830,052 and is an increase of $1,260,034 which includes:
x $482,072 net increase in the Sewer Fund net position. x $773,770 net increase in the Water Fund net position. x $4,192 net increase in the RV Park Fund net position.

The internal service funds reported total ending net position of $1,719,345 as of June 30, 2023. This represents a net increase of $368,345 from the prior year net position of $1,351,000.

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 wind-down activities of the Successor Agency to the dissolved former Redevelopment Agency. The fiduciary fund financial statements are presented on pages 66-67. 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) government-wide 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.

Government-Wide Financial Statements
The government-wide financial statements present both long-term and short-term 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 government-wide statements, internal service funds are included here as well.

Business-type 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 finance-related 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 government-wide financial statements.

However, unlike the government-wide financial statements, governmental fund financial 18 statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements.

By doing so, readers may better understand the long-term impact of the City’s near-term 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 business-type activities that are reported in the government-wide 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 business-type 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 government-wide 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 Post-Employment 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
19 This section includes the individual fund statements for the nonmajor governmental funds and the internal service funds.

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 business-type activities for the fiscal year ending June 30, 2023. This information is shown in greater detail in the government-wide financial statements on pages 41-43. 20 In fiscal year 2022-23, governmental activities increased the City’s net position by $3,787,948 and business-type activities increased the City’s net position by $1,260,034 as compared to the prior fiscal year. In fiscal year 2022-23 government-wide revenues increased by $873,811 and total expenses decreased by $2,726,765 compared to the prior year.

Revenues in governmental activities increased by $527,942 and expenses decreased $984,871 compared to the prior year. In business-type activities, revenues increased by $345,869 and expenses decreased by $1,741,894. A large portion of the decrease in expenses was related to the complex pension liability adjustments required by GASB 68. In fiscal year 2022-23, these calculations resulted in a large credit to pension expense. In future years, current balances of deferred outflows and deferred inflows required by GASB 68 will be amortized and recognized as pension expenses. See the section Notes to Basic Financial Statements (Note 8) for additional information about long-term pension liabilities. -
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
45,000,000
June 30, 2023 June 30, 2022
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 2022-23 FY 2021-22
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 finance-related 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 near-term inflows, outflows, and balances of resources that are available for spending. Such information is useful in assessing the City’s financial requirements.
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
FY 2022-23 FY 2021-22
Expenses - Government-Wide
General government
Community
development
Public safety
Human services and
recreation
Public works
Admin overhead
allocation
Sewer
Water
RV park
24 The following discussion focuses on the City’s two major governmental funds. The non-major 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 120.

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 $1,701,911; transfers in and out netted to a negative $1,221,722. This resulted in a net increase in Fund Balance of $480,189.

The following tables, Revenues by Source (Table 3) and Expenditures by Function (Table 4), provide a two-year comparison of General Fund activity. Accompanying the tables are brief explanations of significant changes. Fiscal year 2022-23 General Fund revenue increased by $483,428 (approximately

5.6%), most of which was in tax revenue and interest. Primary variations from the prior fiscal year include:
x Tax revenue increased $273,884 from $7,185,724 in fiscal year 2021-22 to $7,459,608 in fiscal year 2022-23. Nearly all of the increase was in sales tax. x Interest revenues increased $108,875. The prior fiscal year had negative interest revenue due to adjusting the city’s investments in LAIF to fair market value with very little interest earnings to offset the adjustment. In fiscal year 2022-23, the fair market value adjustment was more favorable than the prior year, and interest earnings returned.
x Charges for services increased $89,391 compared to the prior year, mostly due to increased Fire Service fee revenue.

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. 25 x Human Services and Recreation includes the Cultural Center and Fred Endert Municipal Swimming Pool.
x Public Works includes Engineering, Streets, and Parks. 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 $956,673 (approximately 14.7%) from the prior fiscal year. The primary contributors to this increase include:
x Increase of $492,614 in Public Safety. This is largely due to increased funding from Measure S for additional staffing, equipment, training, and supplies. x Increase of $227,418 in Community Development, largely due to grant-funded planning projects. x Increase of $146,788 in Human Services and Recreation, mostly due to increased spending for Fred Endert Municipal Pool (some of which was funded by Measure S).

For the fiscal year ending June 30, 2023, the fund balance of the General Fund was $4,575,246. Of this amount $3,354,536 is unassigned.

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 stand-alone financial statement, also issued as of June 30, 2023. In fiscal year 2022-23, the Housing Authority experienced a surplus of expenditures over revenues in the amount of $19,260. This decreased the Housing Authority’s fund balance from $399,015 to $379,755. 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 business-type environment. The proprietary fund statements share the same focus as the government-wide statements, reporting both short-term and long-term information about financial status. The City’s proprietary funds include the Sewer and Water utilities and the Recreational Vehicle (RV) Park. A two-year comparison of change in net assets for these funds is in the following tables.

Sewer Fund. In fiscal year 2022-23, the change in net position was a positive $482,072. The increase in net position was due to operating expenses exceeding operating revenues plus interest and transfers.

Sewer treatment revenues increased by $158,189 (due to new connections; there was no increase in rates) and grants increased by $238,706 representing a state-funded grant for technical assistance, while connection fee revenues decreased by $178,633. Expenses decreased by $890,992, largely due to the pension adjustments required by GASB 68. In fiscal year 2022-23, these calculations resulted in a large credit to pension expense. In future years, current balances of deferred outflows and deferred inflows required by GASB 68 will be amortized and recognized as pension expenses. See the section Notes to Basic Financial Statements (Note 8) for additional information about long-term pension liabilities.

The increase in net position of $482,072 is comprised of an increase in net investment in capital assets of $588,247 and a decrease of $106,175 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 near-term 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 non-current asset (capital asset) and is no longer available working capital. 27 28
Water Fund. In fiscal year 2022-23, the change in net position was an increase of $773,770 due to revenues exceeding expenses.

Water operating revenues decreased slightly, and expenses decreased $893,384, largely driven by the calculation of pension obligations. In fiscal year 2022-23, these calculations resulted in a large credit to pension expense. In future years, current balances of deferred outflows and deferred inflows required by GASB 68 will be amortized and recognized as pension expenses. See the section Notes to Basic Financial Statements (Note 8) for additional information about long-term pension liabilities.

The increase in net position of $773,770 is comprised of an increase in net investment in capital assets of $462,249, an increase of $253 in restricted net position, and an increase of $311,268 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 near-term 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 non-current 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 $4,192 in fiscal year 2022-23. Operating revenues decreased by $21,528 while operating expenses increased by $42,482, primarily due to increases in staffing.

The increase in net position of $4,192 is a combination of a decrease of $61,241 in net investment in capital assets and an increase of $65,433 in unrestricted net position due to operations.

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 31 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 2022-23 included a projected deficit of $1,413,046, which would decrease the General Fund reserve balance. Actual results were a surplus of $480,189.

Actual General Fund revenues (not including transfers) were under budget by $166,324. Revenues with significant variances (both over budget and under budget) are listed below:
x Sales tax was over budget by $168,109.
x Transient Occupancy Tax was over budget by $124,738.
x Interest (including adjustment to fair market value) was over budget by $80,930. x Fire Service Fees was under budget by $291,536, mostly due to planned Measure S expenses that would have been reimbursed by the Fire District; as the expenses were not incurred, the revenue was not realized either.
x Planning grant revenues were under budget by $244,098 due to grants that were not completed during the fiscal year and have been continued to the next fiscal year.

Actual General Fund expenditures (not including transfers out) were under budget by $2,097,983.

There were a variety of factors affecting these variances:
x Wages and benefits were under budget by $752,463.
o Fire Department under budget $258,678 related to the creation of three full-time Fire Captains; these positions were budgeted but were not filled until nearly the end of the fiscal year.
o Police Department under budget $282,695 for wages and benefits due to staffing vacancies and unused health benefits budget.
o Multiple departments under budget by smaller amounts due to vacancies (Finance Department and Public Works Department) and unused benefits. x Projects under budget by $578,632 (carried over to next year) o Grant-funded projects under budget by $206,124 were budgeted to be completed in the next fiscal year, including economic resiliency, cultural diversity, police training, and planning grants.
o Measure S expenses under budget by $442,173 for projects that will be completed in the next fiscal year, including the purchase of equipment for the fire department (radios, turnouts, skid-mounted pump, and SCBA compressor) and street and sidewalk repairs. x Parts and supplies and contract services (not carried over to next year) were under budget by $382,259, spread across all departments.

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 two-year comparison of General Fund budgets and actual results. 32 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 for operations (not including capital expenditures or grant-funded programs), with 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 2023-24 was $11,052,858, of which $9,562,880 is considered operational, resulting in a required reserve of $2,390,720. The unassigned fund balance at June 30, 2023 was $3,354,536. The difference between the required reserve and the unassigned fund balance may be used for additional city priorities, and most of this difference has already been budgeted to be spent in fiscal year 2023-24.

Capital Asset and Debt Administration
Capital assets. As of June 30, 2023, the City had a total net investment in capital assets of $30,837,032 (original value of assets less accumulated depreciation and associated debt). This is an increase of $2,271,662 over the net investment in capital assets as of June 30, 2022. The increase is due to the City’s increased investment in capital projects, both City-funded and grant-funded, which more than offset the decrease in net investment due to depreciation. The most significant of these included:
x Construction-in-progress for reconstruction of Front Street x Design for improvements in Beachfront Park
x Design for HVAC improvements at the swimming pool
x Improvements to extend life of various streets
x Upgrade to membranes at the Wastewater Treatment Plant x Replacement of one pump at the Ranney Collector (water source) x Purchase of vehicles and equipment for Police and Public Works 33 Long-term debt. As of June 30, 2023, the City had total debt outstanding of $31,230,726; this is a decrease of $2,065,775 from the total debt outstanding on June 30, 2022. This reduction is due to loan principal payments totaling $2,047,662 and small decreases in compensated absences payable and subscriptions payable. The balance as of June 30, 2022 has been restated to include subscription-based information technology arrangements (SBITA) as required by GASB 96, which was implemented this fiscal year.

Economic Factors 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. 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 grant-funded projects include Prop 68 grants for Beachfront Park improvements, street reconstruction, economic development projects, and planning grants.

In November 2020, city voters approved a 1% transactions and use tax to fund essential city services.

This tax (called Measure S) became effective April 1, 2021 and is projected to increase General Fund revenues by $2.3 million annually. The City Council established an oversight committee made up of five City residents and two non-voting City staff members to review the revenues and expenditures of the Measure S tax and make recommendations to the City Council for future spending. Measure S spending is directed toward streets, police, fire, and the swimming pool and contributes to both ongoing operational 34 needs and capital improvements. 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 to continue funding these priorities.

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 increased in fiscal year 2022-23, although working capital has decreased due to investing in needed capital improvements. Projections for this fund show that ongoing revenues are not sufficient to support the operational needs, debt service, and future capital improvements of the utility.

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 long-term 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. The City is currently in the process of developing a new rate study.

The Water Fund net position has 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. The City is currently in the process of 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) 464-7483. 35 This page intentionally left blank
36 BASIC

FINANCIAL STATEMENTS
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38 GOVERNMENT-WIDE

FINANCIAL STATEMENTS
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40 Governmental Business-type
Activities Activities Total
Assets
Cash and investments 8,460,360 $ $ 10,094,201 $ 18,554,561 Receivables (net) 680,330 1,475,017 2,155,347
Due from other governments 2,554,263 - 2,554,263
Prepaid items 51,592 12,915 64,507
Due from RDA Successor Agency 106,198 423,992 530,190
Land held for redevelopment 89,752 - 89,752
Notes receivable 106,084 222,784 328,868
Leases receivable 274,315 224,847 499,162
Internal balances (476,958) 476,958 -
Nondepreciable capital assets 5,794,763 1,786,728 7,581,491 Depreciable capital assets, net 13,100,336 41,017,179 54,117,515 Total Assets 30,741,035 55,734,621 86,475,656
Deferred outflow of resources
Pension related amounts 3,343,833 2,025,056 5,368,889
OPEB related amounts 140,908 89,590 230,498
Total deferred outflow of resources 3,484,741 2,114,646 5,599,387 Liabilities
Accounts payable 1,159,608 283,399 1,443,007
Accrued wages 162,286 - 162,286
Deposits 17,723 476,966 494,689
Unearned revenue 1,587,425 - 1,587,425
Long term liabilities
Compensated absences - due within one year 229,597 93,230 322,827 Compensated absences - due in more than one year 31,096 14,829 45,925 Net pension liability 7,971,118 4,909,654 12,880,772
Net OPEB liability 416,606 264,867 681,473
Long-term debt - due within one year 57,426 1,872,663 1,930,089 Long-term debt - due in more than one year 71,620 28,860,265 28,931,885 Total Liabilities 11,704,505 36,775,873 48,480,378
Deferred inflow of resources
Pension related amounts 661,146 657,847 1,318,993
OPEB related amounts 170,769 108,572 279,341
Leases 256,809 216,889 473,698
Total deferred inflow of resources 1,088,724 983,308 2,072,032 Net Position
Net Investment in capital assets 18,766,053 12,070,979 30,837,032 Restricted for:

Capital projects and community development 935,020 - 935,020 Debt service - 350,544 350,544
Other purposes 436,749 - 436,749
Unrestricted 1,294,725 7,668,563 8,963,288
Total Net Position $ 21,432,547 $ 20,090,086 $ 41,522,633 City of Crescent City
Statement of Net Position
June 30, 2023
41 Charges Operating Capital
for Grants and Grants and
Functions/Programs: Expenses Services Contributions Contributions Primary Government:

Governmental activities:

General government $ 685,398 $ 30,361 $ 2,170 $ 245
Public safety 2,695,080 444,236 293,117 -
Community development 1,067,127 192,354 1,284,857 -
Human services and recreation 5,035,660 277,612 3,732,674 - Public works 1,287,898 4,202 332,168 490,635
Administrative overhead allocation 474,947 - - -
Total governmental activities 11,246,110 948,765 5,644,986 490,880 Business-type activities:

Sewer 5,066,026 5,101,010 358,442 -
Water 1,969,710 2,728,386 -
RV Park 526,428 521,483 - -
Total business-type activities 7,562,164 8,350,879 358,442 - Total primary government $ 18,808,274 $ 9,299,644 $ 6,003,428 $ 490,880 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, as restated
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, 2023
42 Business
Governmental -Type
Total Activities Activities Total
$ 32,776 $ (652,622) $ - $ (652,622)
737,353 (1,957,727) - (1,957,727)
1,477,211 410,084 - 410,084
4,010,286 (1,025,374) - (1,025,374)
827,005 (460,893) - (460,893)
- (474,947) - (474,947)
7,084,631 (4,161,479) (4,161,479) -
5,459,452 - 393,426 393,426
2,728,386 - 758,676 758,676
521,483 - (4,945) (4,945)
8,709,321 1,147,157 - 1,147,157
$ 15,793,952 (4,161,479) 1,147,157 (3,014,322)
282,604 - 282,604
4,695,390 4,695,390 -
604,035 - 604,035
201,297 - 201,297
1,822,738 1,822,738 -
54,842 - 54,842
7,660,906 7,660,906 -
192,472 217,143 409,615
(397) (7,820) (8,217)
96,446 (96,446) -
7,949,427 112,877 8,062,304
3,787,948 1,260,034 5,047,982
17,644,599 18,830,052 36,474,651
$ 21,432,547 $ 20,090,086 $ 41,522,633
Net Position
Net (Expense) Revenue and Changes in
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44 FUND

FINANCIAL STATEMENTS
Governmental Funds Financial Statements
Propietary Funds Financial Statements
Fiduciary Funds Financial Statements
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46 GOVERNMENTAL FUNDS FINANCIAL STATEMENTS
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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 3,719,03 $ 6 $ 403,068 $ 3,769,357 $ 7,891,461 Receivables:

Consumers and others 538,883 - - 538,883
County/State/Federal Government 1,252,986 - 1,301,277 2,554,263 Interest receivable 31,754 2,669 36,618 71,041
Due from RDA Successor Agency - - 106,198 106,198
Due from other funds 630,000 - - 630,000
Prepaid items 41,011 - -41,011
Land held for redevelopment - - 89,752 89,752
Note receivable - - 106,084 106,084
Leases receivable 274,315 - - 274,315
Total assets $ 405,737 6,487,985 $ 5,409,286 $ 12,303,008 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable 613,187 25,149 322,407 960,743 $
Accrued wages ----
Unearned revenue 148,732 833 1,437,860 1,587,425
Deposits 17,723 - - 17,723
Advance from other funds 476,958 - - 476,958
Due to other funds - - 625,000 625,000
Total liabilities 25,982 1,256,600 2,385,267 3,667,849
Deferred inflows of resources:

Unavailable revenues 399,330 - 1,146,397 1,545,727
Leases 256,809 - - 256,809
Total deferred inflow of resources - 656,139 1,146,397 1,802,536 Fund balances:

Nonspendable 41,011 - -41,011
Restricted:

Low and moderate income housing - 379,755 555,265 935,020 Other purposes 30,862 - 405,887 436,749
Assigned:

Capital improvement and vehicle replacement - - 1,607,628 1,607,628 Police programs 6,381 - -6,381
Business improvement district 946 - -946
Measure S 1,141,510 - - 1,141,510
Unassigned 3,354,536 - (691,158) 2,663,378
Total fund balances 379,755 4,575,246 1,877,622 6,832,623 Total liabilities, deferred inflows of
resources, and fund balances $ 405,737 6,487,985 $ 5,409,286 $ 12,303,008 $ Major Funds
City of Crescent City
Balance Sheet
Governmental Funds
June 30, 2023
50 Total Fund Balance - Governmental Funds $ 6,832,623
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: 1,719,345 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 $1,564,656. 17,330,443
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 1,545,727 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 909,515
OPEB contributions 65,034
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 2,434,318
Deferred outflows of resources - OPEB 75,874
Deferred inflows of resources - pension (661,146)
Deferred inflows of resources - OPEB (170,769)
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 (229,597)
Compensated absences - due in more than one year (31,096) Net pension liability (7,971,118)
Net OPEB Liability (416,606)
Net position of governmental activities $ 21,432,547
June 30, 2023
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 7,459,608 $ - $ - 7,459,608 $
Use of money and property:

Interest 87,930 5,901 62,158 155,989
Rental income 71,537 - - 71,537
Licenses and permits 291,245 - 291,245 -
Fines and forfeitures 80,009 - - 80,009
Intergovernmental 305,099 3,709,601 1,153,606 5,168,306 Charges for services 739,361 - 739,361 -
Gifts and donations 20,761 - - 20,761
Other reimbursements 100,817 - 100,817 -
Other revenue 27,036 36,635 - 63,671
Total revenues 9,183,403 3,752,137 1,215,764 14,151,304 EXPENDITURES:

Current:

General government 999,508 - 15,500 1,015,008
Public safety 3,399,741 261,539 - 3,661,280
Community development 561,464 539,828 - 1,101,292
Human services and recreation 3,747,122 924,236 483,734 5,155,092 Public works 1,146,534 1,410,352 - 2,556,886
Administrative overhead allocation 24,938 450,009 - 474,947 Total expenditures 3,772,060 7,481,492 2,710,953 13,964,505

REVENUES OVER (UNDER)
EXPENDITURES 1,701,911 (19,923) (1,495,189) 186,799

OTHER FINANCING SOURCES
(USES):

Transfers in 279,581 663 1,467,335 1,747,579
Transfers out (1,501,303) (316,340) - (1,817,643)
Total other financing sources
(uses) (1,221,722) 663 1,150,995 (70,064)
Net change in fund balances 480,189 (19,260) (344,194) 116,735 FUND BALANCES:

Beginning of year, as restated 399,015 4,095,057 2,221,816 6,715,888 End of year 4,575,246 $ 379,755 $ 1,877,622 $ 6,832,623 $ Major Funds
Statement of Revenues, Expenditures, and Changes in Fund Balance City of Crescent City
For the Year Ended June 30, 2023
52 Net change in fund balance - governmental funds $ 116,735 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, $487,609). 1,578,633 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, $190,587). (609,673)
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. 368,345
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.

This is the change in unavailable revenues for the year. 785,418 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 909,515
OPEB contributions 65,034
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. 584,017 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. (10,076) Change in net position of governmental activities $ 3,787,948 For the Year Ended June 30, 2023
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, 2023
Governmental
Activities
Internal
Sewer Water RV Park Total Service Funds
ASSETS
Current assets:

Cash and investments $ 3,910,206 5,662,259 $ 521,736 $ $ 568,899 10,094,201 $ Accounts receivable 400,535 972,301 1,771 68,671 1,374,607 Interest receivable 54,744 42,061 3,605 1,735 100,410
Prepaid items 12,015 900 - 10,581 12,915
Total current assets 6,677,521 4,377,500 527,112 11,582,133 649,886 Noncurrent assets:

Notes receivable 11,513 211,271 - - 222,784
Leases receivable 224,847 - - - 224,847
Advance to RDA Successor Agency 423,992 - - - 423,992
Advance to other funds 476,958 - - - 476,958
Capital assets:

Non-depreciable 1,718,855 60,247 7,626 42,525 1,786,728 Depreciable, net 6,665,013 33,605,854 746,312 1,522,131 41,017,179 Total capital assets 33,666,101 8,383,868 753,938 42,803,907 1,564,656 Total noncurrent assets 33,877,372 9,521,178 753,938 44,152,488 1,564,656 Total assets 13,898,678 40,554,893 1,281,050 55,734,621 2,214,542

DEFERRED OUTFLOWS OF RESOURCES
Pension related amounts 776,837 1,248,219 - - 2,025,056 OPEB related amounts 32,479 57,111 - 89,590 -
Total deferred outflows of resources 1,305,330 809,316 2,114,646 - -

LIABILITIES
Current liabilities:

Accounts payable 164,399 98,766 20,234 283,399 198,865
Accrued wages - - - - 162,286
Deposits 305,294 171,672 - 476,966 -
Due to other funds - - - - 5,000
Current maturities of long term debt:

Compensated absences payable 45,024 45,261 2,945 93,230 - Current portion of loans payable 1,697,663 175,000 - 1,872,663 57,426 Total current liabilities 2,212,380 490,699 23,179 2,726,258 423,577 Noncurrent liabilities:

Compensated absences payable - 9,526 5,303 14,829 -
Net pension liability 3,026,248 1,883,406 - 4,909,654 - Net OPEB liability 168,847 96,020 - 264,867 -
Loans payable - due in more than one year 28,860,265 - - 28,860,265 71,620 Total noncurrent liabilities 32,055,360 1,988,952 5,303 34,049,615 71,620 Total liabilities 34,267,740 2,479,651 28,482 36,775,873 495,197

DEFERRED INFLOWS OF RESOURCES
Pension related amounts 408,368 249,479 - 657,847 -
OPEB related amounts 69,214 39,358 - 108,572 -
Leases - 216,889 - 216,889 -
Total deferred inflows of resources 477,582 505,726 - 983,308 -

NET POSITION
Net investment in capital assets 3,108,173 8,208,868 753,938 12,070,979 1,435,610 Restricted for debt service - 350,544 - 350,544 -
Unrestricted 4,006,728 3,163,205 498,630 7,668,563 283,735 Total net position $ 7,114,901 $ 11,722,617 $ 1,252,568 $ 20,090,086 $ 1,719,345 Enterprise Funds
58 Governmental
Activities
Internal
Sewer Water RV Park Total Service Funds
OPERATING REVENUES:

Charges for services $ 2,702,559 5,075,116 $ 519,712 $ $ 1,466,944 8,297,387 $ Other 25,827 25,894 1,771 77,171 53,492
Total operating revenues 2,728,386 5,101,010 521,483 8,350,879 1,544,115 OPERATING EXPENSES:

Personnel services 476,846 99,851 175,923 683,554 752,620 Materials, supplies, rent, and services 498,034 2,080,564 170,231 513,119 2,748,829 Repair and maintenance 166,204 666,929 54,034 240,737 887,167 Administrative overhead 530,873 490,125 64,999 - 1,085,997 Depreciation 297,753 1,728,557 61,241 190,587 2,087,551 Total operating expenses 1,969,710 5,066,026 526,428 7,562,164 1,627,997 OPERATING INCOME (LOSS) 758,676 34,984 (4,945) 788,715 (83,882) NONOPERATING REVENUES (EXPENSES):

Interest income 124,116 83,890 9,137 3,089 217,143
Rental revenue - 19,132 - - 19,132
Grant revenue 358,442 - - - 358,442
Interest expense - - - (6,417) -
Gain (loss) on disposal of assets (26,952) - - 25,780 (26,952) Total nonoperating revenues (expenses) 76,070 482,558 9,137 567,765 22,452

INCOME (LOSS) BEFORE CONTRIBUTIONS
AND TRANSFERS 517,542 834,746 4,192 1,356,480 (61,430)
Contributions - - - - 263,265
Transfers in 28,221 28,221 - 56,442 226,456
Transfers out (63,691) (89,197) - (152,888) (59,946)
Total contributions and transfers (35,470) (60,976) - (96,446) 429,775 Change in net position 482,072 773,770 4,192 1,260,034 368,345

NET POSITION
Beginning of year 6,632,829 10,948,847 1,248,376 18,830,052 1,351,000 End of year $ 7,114,901 $ 11,722,617 $ 1,252,568 $ 20,090,086 $ 1,719,345 City of Crescent City
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the year ended June 30, 2023
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 4,765,180 $ 2,780,198 $ 519,712 $ 8,065,090 $ - $ Cash received from other funds - - - - 1,534,919
Cash payments to suppliers for goods and services (3,338,258) (1,234,327) (313,734) (4,886,319) (686,196) Cash paid to employees (921,577) (984,541) (171,660) (2,077,778) (683,554) Net cash provided (used) by operating activities 505,345 561,330 34,318 1,100,993 165,169

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Grant cash receipts 358,442 - 358,442 - -
Cash received from other funds 28,221 48,959 - 77,180 188,392 Cash disbursements to other funds (63,691) (89,197) (152,888) - (21,882) Net cash provided (used) by noncapital
financing activities 322,972 (40,238) 282,734 - 166,510

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Cash capital contributions - - - 263,265 -
Proceeds from sale of capital assets - 25,780
Cash received from leasing assets - 15,388 - 15,388 -
Acquisition of capital assets (619,142) (436,954) (1,056,096) - (487,609) Proceeds from debt - -
Long-term debt repayments (1,697,662) (350,000) (2,047,662) - (16,425) Interest paid and fiscal charges - - - - (6,417)
Net cash provided (used) by capital and related
financing activities (2,316,804) (771,566) (3,088,370) - (221,406) CASH FLOWS FROM INVESTING ACTIVITIES:

Investment losses 93,997 54,053 6,383 154,433 1,679
Net cash provided (used) by investing activities 93,997 54,053 6,383 154,433 1,679

NET INCREASE (DECREASE) IN CASH
AND CASH EQUIVALENTS (1,394,490) (196,421) 40,701 (1,550,210) 111,952 CASH AND CASH EQUIVALENTS - Beginning of year 7,056,749 4,106,627 481,035 11,644,411 456,947 CASH AND CASH EQUIVALENTS - End of year $ 5,662,259 $ 3,910,206 $ 521,736 $ 10,094,201 $ 568,899 For the year ended June 30, 2023
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) 34,984 $ 758,676 $ (4,945) $ 788,715 $ (83,882) Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation 1,728,557 297,753 61,241 2,087,551 190,587 Changes in assets, deferred outflows and inflows
of resources, and liabilities
Receivables (318,304) 31,935 (1,771) (288,140) (9,196)
Prepaid items (900) (1,612) - (2,512) (1,996)
Deferred outflows of resources - pension (750,647) (467,170) - (1,217,817) - Deferred outflows of resources - OPEB (2,485) (1,415) - (3,900) - Accounts payable (99,740) (37,604) (24,470) (161,814) 52,346 Accrued wages - - - - 17,310
Deposits payable (17,526) 21,931 - 4,405 -
Unearned revenue - (2,054) - (2,054) -
Compensated leaves payable (11,672) (4,355) 4,263 (11,764) - Net pension liability 1,224,385 762,005 - 1,986,390 -
Net OPEB liability 33,734 19,184 - 52,918 -
Deferred inflows of resources - pension (1,268,856) (789,681) - (2,058,537) - Deferred inflows of resources - OPEB (46,185) (26,263) - (72,448) - Total adjustments (197,346) 470,361 39,263 312,278 249,051 Net cash provided (used) by operating activities $ 561,330 505,345 $ 34,318 $ 1,100,993 $ 165,169 $ For the year ended June 30, 2023
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, 2023
Successor
Agency
RDA
ASSETS
Cash and investments 106,689 $
Interest receivable 86
Total assets 106,775

LIABILITIES
Interest payable 39,952
Due to the City of Crescent City 106,198
Due to the City of Crescent City (Water Utility Fund) 423,992 Total liabilities 570,142

NET POSITION
Restricted for dissolution of RDA (463,367)
Total net position $ (463,367)
66 City of Crescent City
Statement of Changes in Fiduciary Net Position
Fiduciary Fund
For the year ended June 30, 2023
Successor
Agency
RDA
ADDITIONS:

Use of money and property:

Interest 4,052 $
Total additions 99,052
DEDUCTIONS:

Payroll 5
Other 3,975
Total deductions 3,980
Change in net position 95,072
NET POSITION:

Beginning of year (558,439)
End of year (463,367) $
67 This page intentionally left blank
68 NOTES TO BASIC

FINANCIAL STATEMENTS
69 This page intentionally left blank
70 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

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, 2023

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, 2023

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, 2023

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, 2023

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.
75 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
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.

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, 2023

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, 2023

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, 2022
Measurement Period June 30, 2021 to June 30, 2022
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, 2023

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.
79 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
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.

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 2023, the City adopted new accounting standards in order to conform to the following Governmental Accounting Standards Board Statements:
¾ GASB Statement No. 91, Conduit Debt – The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. The requirements of this statement did not apply to the City in the current fiscal year.
¾ GASB Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements – The primary objective of this Statement is to improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs).

The requirements of this statement did not apply to the City in the current fiscal year. ¾ GASB Statement No. 96, Subscription-Based Information Technology Arrangements – This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). In implementing this statement, the City considered all software subscriptions, and recorded two that met the definition provided by this Statement in the Technology Internal Service Fund. 80 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

2. CASH AND INVESTMENTS
As of June 30, 2023, 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 $637,650 and the bank balance was $1,331,514. 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 $ 18,554,561
Fiduciary Funds 106,689
Total Cash and Investments $ 18,661,250
As of June 30, 2023, the City's cash and investments consisted of the following:

Cash:

Cash on hand $ 1,350
Deposits 637,650
Total Cash 639,000
As of June 30, 2023 the City's investments consisted of the following:

Investments:

In California Local Agency Investment Fund (at fair value) 18,022,250 Total Investments 18,022,250
Total Cash and Investments $ 18,661,250
81 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

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, 2023, 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, 2023 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, 2023, the City had $18,022,250 invested in LAIF, which had 2.78% 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 0.984828499 to the total investments held by LAIF.

Investments - The City reports its investments in accordance with GASB Statement 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, 2023

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, 2023 were as follows:

4. LEASES RECEIVABLE
In implementing GASB Statement 87 - Leases, 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, 2023, the City recognized $37,690 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 commenced in August 2022. The interest rate on the lease is 4%.

In the fiscal year ended June 30, 2023, additional inflows of resources due to the change in the number of parking spaces rented were $2,200.
83 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

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, 2023, additional inflows of resources due to the change in the CPI were $3,358.

5. CAPITAL ASSETS
Capital assets activity for the year ended June 30, 2023 was as follows:

Balance
June 30, 2022,
as Restated * Additions
Transfers/
Retirements
Balance
June 30, 2023
Governmental Activities
Capital Assets, Not Being Depreciated:

Land 2,823,819 $ - $ - $ 2,823,819 $
Other non-depreciable 694,500 - - 694,500
Construction in progress 1,302,825 983,619 (10,000) 2,276,444 Total Capital Assets,
Not Being Depreciated 4,821,144 983,619 (10,000) 5,794,763 Capital Assets, Being Depreciated, as restated:

Building and improvements 8,744,869 38,782 (65,128) 8,718,523 Machinery and equipment 3,902,933 567,828 (278,340) 4,192,421 Right-to-use software 145,471 - 145,471 -
Infrastructure 9,091,718 482,914 9,574,632 -
Total Capital Assets, Being Depreciated,
as restated: 21,884,991 1,089,524 (343,468) 22,631,047
Less Accumulated Depreciation for:

Building and improvements (5,134,714) (155,703) 73,626 (5,216,791) Machinery and equipment (2,818,508) (179,136) 272,941 (2,724,703) Right-to-use software (25,038) - (25,038) -
Infrastructure (1,123,796) (440,383) (1,564,179) -
Total Accumulated Depreciation (9,077,018) (800,260) 346,567 (9,530,711) Total Capital Assets, Being
Depreciated, Net, as restated 12,807,973 289,264 13,100,336 3,099 Total Governmental Activities, Net, as
restated $ 17,629,117 $ 1,272,883 $ 18,895,099 (6,901) $ * restated due to implementation of GASB 96
84 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

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, 2023

6. LONG-TERM DEBT
Long-term debt for the year ended June 30, 2023 was as follows:
86 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

6. LONG-TERM DEBT, CONTINUED
The annual aggregate maturities for the years subsequent to June 30, 2023 are as follows:

Subscriptions Payable
In fiscal year 2023, the City implemented GASB 96, Subscription-based Information Technology Arrangements. The City has two such arrangements that meet the GASB 96’s definition of a long-term subscription: Office365, and the City’s ERP system. Interest on both subscriptions is 4%.

Office365: The City entered into a 3-year contract to obtain licenses to Office 365 through December 2023. Annual payments are $16,492. In the fiscal year ended June 30, 2023, the City recorded an additional amount of payments for extra licenses purchased over the minimum allocation of $2,651.

ERP system: In April 2024, the City entered into a 3-year agreement to obtain access to the cloud-based version of the City’s ERP system. Annual payments are due every July in the amount of $37,973. An additional implementation payment in July 2023 of $15,750 is included in the liability.

Below are the principal and interest payments through the end of the subscription terms:
87 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

6. LONG-TERM DEBT, CONTINUED
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 $368,752 at June 30, 2023. 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, 2023:

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, 2023 totaling $476,958.

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.
88 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

7. INTERFUND TRANSACTIONS, CONTINUED
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, 2023:
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 safety 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.

8. EMPLOYEE RETIREMENT PLANS, CONTINUED
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 Housing Non-Major Internal
General Authority Governmental Service
Transfers Out Fund Section 8 Funds Sewer Water Funds Total Major Funds:

General Fund $ - -$ 1,465,533 $ -$ -$ 35,770 $ $ 1,501,303 Non-Major Governmental Funds 258,096 - 1,802 28,221 28,221 316,340 - Major Enterprise Funds:

Sewer - - - - - 63,691 63,691
Water - - - - - 89,197 89,197
Internal Service Funds 21,485 663 - - - 37,798 59,946
Total $ 279,581 $ 663 $ 1,467,335 $ 28,221 $ 28,221 $ 226,456 $ 2,030,477 Transfers In
89 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

8. EMPLOYEE RETIREMENT PLANS
A. Plan Description, Continued
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.

The Plans’ provisions and benefits in effect at June 30, 2023 are summarized as follows:

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% 7.470%
Required employer dollar UAL payment (annual) $668,979 $9,565 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 18.170% 12.780% 18.170% Required employer dollar UAL payment (annual) $252,245 $4,646 $16,272 Miscellaneous
Safety (Police)
90 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

8. EMPLOYEE RETIREMENT PLANS, CONTINUED
B. Benefits Provided, Continued
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, 2022, the contributions recognized against net pension liability for the Plan were $1,314,641.

C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2023, the City reported net pension liabilities for its proportionate shares of the net pension liability of the Plan of $12,880,772.

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, 2022, and the total pension liability for the Plan used to calculate the net pension liability was determined by actuarial valuations as of June 30, 2021 rolled forward to June 30, 2022 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 AnnuallyJune 30, 2022 and 2021 were as follows:
91 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

8. EMPLOYEE RETIREMENT PLANS, CONTINUED
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
For the year ended June 30, 2023, the City recognized pension expense (income) of $1,378,716. At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
$1,432,963 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, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Deferred Outflows
of Resources
Deferred Inflows
of Resources
Pension contributions subsequent to
measurement date $ 1,432,963 $ -
Changes of assumptions 1,313,771 -
Differences between expected and actual
experience 338,308 163,562
Changes in employer's proportion 18,852 814,842
Differences between the employer's
contribution and the employer's
proportionate share of contributions - 340,589
Net differences between projected and
actual earnings on plan investments 2,264,995 -
Total $ 1,318,993 5,368,889 $
92 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

8. EMPLOYEE RETIREMENT PLANS, CONTINUED
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
Actuarial Assumptions – The total pension liabilities in the June 30, 2021 actuarial valuations were determined using the following actuarial assumptions:

Discount Rate – The discount rate used to measure the total pension liability as of the measurement date of June 30, 2022 for the Plan was 6.90%, which differs from the discount rate used as of the measurement date of June 30, 2021, of 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.

In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return.

Discount Rate 6.90%
Inflation 2.30%
Salary Increase Varies by entry age and service
Investment rate of return 6.90%
Maturity Rate Table (1) Derived using CalPERS membership data for all funds Post Retirement Benefit
Increase
Contract COLA up to 2.3% until Purchasing Power
Protection Allowance Floor on Purchasing Power
applies.'
(1) The mortality table used was developed based on CalPERS-specific data. The rates incorporate Generational Morality to capture ongoing mortality improvement using 80% of Scale MP2020 published by the Society of Actuaries. For more details on this table, please refer to the 2021 experience study report that can be found on the CalPERS website.
93 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

8. EMPLOYEE RETIREMENT PLANS, CONTINUED
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
The expected real rates of return by asset class are as follows:

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:

D. Payable to the Pension Plan
At June 30, 2023, the City reported a payable of $0 for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2023.

Assumed Asset
Asset Class Allocation Real Return(a,b)
Global Equity - cap-weighted 30.00% 4.45%
Global Equity - non-cap-weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage -5.00% -0.59%
Total 100%
(a) An expected inflation of 2.30% used for this period. (b) Figures are based on the 2021-22 Asset Liability Management study 1% Decrease 5.90%
Net Pension Liability $ 18,512,241
Current Discount Rate 6.90%
Net Pension Liability $ 12,880,772
1% Increase 7.90%
Net Pension Liability $ 8,256,821
94 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

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 ($149 per month for calendar year 2022) b) The amounts shown in the table below (pursuant to collective bargaining or other employee agreements)
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, 2022, the City’s cash contribution was $120,090 in payments to the trust and direct benefit payments, and the estimated implicit subsidy was $20,147 resulting in total contributions of $140,237.
95 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

9. OTHER POST-EMPLOYMENT BENEFITS (OPEB), CONTINUED
D. Net OPEB Liability
The City’s net OPEB liability was measured as of June 30, 2022 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, 2022 total OPEB liability, based on the following actuarial methods and assumptions:

The long-term expected rate of return on OPEB plan investments was determined using a building block method and best-estimate ranges of expected future real rates of return for each major asset class (expected returns, net of OPEB plan investment expense and inflation). 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 geometric real rates of return for each major asset class are summarized in the following table:
96 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

9. OTHER POST-EMPLOYMENT BENEFITS (OPEB), CONTINUED
D. Net OPEB Liability, Continued
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.

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 97 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

9. OTHER POST-EMPLOYMENT BENEFITS (OPEB), CONTINUED
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.

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, 2022, the EARSL was 9.6 years. The recognition periods for various gains and losses created in the June 30, 2022 measurement are as follows:

K. OPEB Expense and Deferred Outflows/ (Inflows) of Resources Related to OPEB For the fiscal year ended June 30, 2023, the City recognized OPEB expense of $46,100. For the fiscal year ended June 30, 2023, the City reported deferred inflows of resources related to OPEB from the following sources:
98 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

9. OTHER POST-EMPLOYMENT BENEFITS (OPEB), CONTINUED
K. OPEB Expense and Deferred Outflows/ (Inflows) of Resources Related to OPEB, Continued $106,381 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2022 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June, 30, 2024. 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
2024 (31,807) $
2025 (20,415)
2026 (24,996)
2027 4,120
2028 (23,961)
Thereafter (58,165)
99 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

10. RISK MANAGEMENT, CONTINUED
The City is a participant in the GSRMA workers' compensation risk pool, which provides up to $5,000,000 in per occurrence limits for employers' liability. The City has no deductible for workers' compensation.

During the fiscal year ended June 30, 2023, the City contributed $617,201 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 $30,557,927.

Principal and interest paid for the current year and net system revenues were $1,697,663 and $2,246,099 respectively.
100
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

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 $175,000.

Principal and interest paid for the current year and net system revenues were $350,000, and $1,159,451 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, 2023

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, 2023, cash and investments in the amount of $106,689 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 $106,198 and $423,992 respectively. Of these amounts, $106,198 and $423,992 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, 2023:
102
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2023

14. PRIOR PERIOD ADJUSTMENT
In fiscal year 2023, the City recorded a prior period adjustment for a prepaid that was fully expensed in a prior year.
103
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104

REQUIRED

SUPPLEMENTARY INFORMATION
105
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2023

1. OTHER POST EMPLOYMENT BENEFITS
A. Schedule of Changes in the Net OPEB Liability and Related Ratios* Measurement Period 2022 2021 2020
Total OPEB Liability
Service cost $ 65,095 69,216$ $ 71,080
Interest on the total OPEB liability 86,776 94,635 92,061 Changes in benefit terms - - -
Differences between expected and actual experience (148,995) - - Changes of assumptions 51,258 - (21,038)
Benefit payments, including refunds of employee contributions (89,311) (97,401) (101,393) Net change in total OPEB liability 62,560 (31,287) 40,710 Total OPEB liability - beginning 1,450,344 1,481,631 1,440,921 Total OPEB liability - ending (a) $ 1,450,344 1,512,904 $ 1,481,63 $ 1 Plan Fiduciary Net Position
Contributions - employer 140,237 $ 136,471$ $ 161,094
Contributions - employee - - -
Net investment income (124,519) 181,984 17,217
Benefit payments, including refunds of employee contributions (89,311) (97,401) (101,393) Administrative expense - - -
Other - - -
Net change in plan fiduciary net position (73,593) 221,054 76,918 Plan fiduciary net position - beginning 905,024 683,970 607,052 Plan fiduciary net position - ending (b) $ 831,431 905,024$ $ 683,970 Net OPEB liability/(asset) - ending (a) - (b) $ 545,320$ 681,473 $ 797,661 Plan fiduciary net position as a percentage of the total OPEB liability 55% 62% 46% Covered-employee payroll 3,702,370 $ 3,594,534$ $ 2,941,134 Net OPEB liability as a percentage of covered-employee payroll 18.41% 15.17% 27.12% 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. 106
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2023

1. OTHER POST EMPLOYMENT BENEFITS, CONTINUED
A. Schedule of Changes in the Net OPEB Liability and Related Ratios, Continued 107
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2023

1. OTHER POST EMPLOYMENT BENEFITS, CONTINUED
B. Schedule of Contributions Last Ten Fiscal Years *
2023 2022 2021
Actuarially Determined Contribution (ADC) $ 106,381 $ 140,237 $ 136,471 Contributions in relation to the ADC (106,381) (140,237) (136,471) Contribution deficiency (excess) $ - $ - $ -
Covered-employee payroll $ 3,815,841 $ 3,702,370 $ 3,594,534

2.79% 3.79% 3.80%
Notes to Schedule:

Methods and assumptions used to determine contributions:

Valuation Date used to determine ADC 6/30/2021 6/30/2019 6/30/2019 Discount rate used to determine ADC 5.90% 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 30 Years Closed 30 Years Closed 30 Years Closed Asset Valuation Method Market Value Market Value Market Value Inflation 2.50% 2.50% 2.50%
Payroll Growth 3.00% 3.00% 3.00%
Healthcare cost-trend rates 5.8% in 2023 to

3.9% by 2076

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 Improvement
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. 108
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2023

1. OTHER POST EMPLOYMENT BENEFITS, CONTINUED
B. Schedule of Contributions Last Ten Fiscal Years, Continued 109
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2023

2. DEFINED BENEFIT PENSION PLAN
A. Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years* 110
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2023

2. DEFINED BENEFIT PENSION PLAN, CONTINUED
A. Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years, Continued 2018 2017 2016 2015
6/30/2017 6/30/2016 6/30/2015 6/30/2014

0.10411817% 0.10614935% 0.10970704% 0.10061430%
$ 9,185,205 10,325,662 $ 7,530,194 $ 6,260,676 $
$ 2,979,180 3,045,658 $ 2,915,615 $ 2,782,613 $
339.03% 308.31% 258.27% 224.99%

73.31% 74.06% 78.40% 79.82%
111
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2023

2. DEFINED BENEFIT PENSION PLAN, CONTINUED
B. Schedule of Contributions – Last 10 Years*
2023 2022 2021 2020 2019
Contractually required contribution 1,362,963 $ 1,239,641 $ 1,140,497 $ 1,046,884 $ 935,710 $ Contribution in relation to the
contractually required contribution (1,432,963) (1,314,641) (1,140,497) (1,108,169) (968,710) Contribtion deficiency (excess) (70,000) $ (75,000) $ - $ (61,285) $ (33,000) $ Covered payroll 3,784,091$ $ 3,520,793 $ 3,381,533 $ 3,272,924 3,466,680$ Contributions as a percentage of covered
payroll 37.87% 37.34% 33.73% 31.99% 26.99%
Notes to Schedule
Valuation date: 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 M Inflation: 2.50% 2.50% 2.50% 2.63% 2.75%
Salary increases: (2) (2) (2) (2) (2)
Investment rate of return: 7.00% 7.00% 7.00% 7.25% 7.375% Retirement age: (3) (3) (3) (3) (3)
Mortality: (4) (4) (4) (4) (4)
(1) Level percentage of payroll 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
50 for all plans, with the exception of 52 for Miscellaneous PEPRA 2%@62
Mortality assumptions are based on mortality rates resulting from the most recent CalPERS Experience Study adopted by the CalPERS Board.
112
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2023

2. DEFINED BENEFIT PENSION PLAN, CONTINUED
B. Schedule of Contributions – Last 10 Years, Continued 113
City of Crescent City
Notes to the Required Supplementary Information
For the year ended June 30, 2023

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, except for cost allocation charges that are budgeted as revenues in the General Fund and not netted against expenses.

Reconciliation of Budgetary Basis to GAAP – General Fund 114
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes $ 7,042,200 6,424,200 $ 7,459,608 $ 417,408 $
Use of money and property:

Interest 7,000 7,000 87,930 80,930
Rental income 47,582 47,582 71,537 23,955
Licenses and permits 286,800 292,100 291,245 (855)
Fines and forfeitures 7,050 7,050 80,009 72,959
Intergovernmental 488,358 653,702 305,099 (348,603)
Charges for services 933,694 989,821 739,361 (250,460)
Gifts and donations 98,500 113,000 20,761 (92,239)
Other reimbursements 118,800 152,962 100,817 (52,145)
Other revenue 17,330 22,330 27,036 4,706
Interfund services provided 235,587 237,979 215,999 21,980 Total revenues 8,664,901 9,565,726 9,399,402 (166,324)
EXPENDITURES:

Current:

General government 1,409,098 1,513,273 1,215,507 297,766 Public safety 4,191,215 4,497,660 3,399,741 1,097,919
Community development 553,558 695,193 561,464 133,729
Human services and recreation 940,663 1,004,755 924,236 80,519 Public works 1,389,212 1,551,670 1,146,534 405,136
Administrative overhead allocation 428,500 467,923 450,009 17,914 Debt Service:

Interest on advances from other funds 65,000 65,000 - 65,000 Total expenditures 8,977,246 9,795,474 7,697,491 2,097,983 REVENUES OVER (UNDER) EXPENDITURES (312,345) (229,748) 1,701,911 1,931,659

OTHER FINANCING SOURCES (USES)
Transfers in 355,580 323,796 279,581 (44,215)
Transfers out (1,416,134) (1,507,094) (1,501,303) 5,791 Total other financing sources (uses) (1,060,554) (1,183,298) (1,221,722) (38,424) Net change in fund balance $ (1,372,899) $ (1,413,046) 480,189 $ 1,893,235 FUND BALANCE:

Beginning of year, as restated 4,095,057
End of year $ 4,575,246
* Refer to Budgetary Information for reconciliation of revenues and expenditures to GAAP basis.

Budgeted Amounts
City of Crescent City
Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund (Budgetary Basis)
For the year ended June 30, 2023 (Unaudited)
115
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property:

Interest $ 140 140 $ 5,901 $ 5,761 $
Intergovernmental 4,338,531 4,338,531 3,709,601 (628,930) Other revenue 36,000 36,000 36,635 635
Total revenues 4,374,671 4,374,671 3,752,137 (622,534)
EXPENDITURES:

Current:

Human services and recreation 4,332,722 4,337,823 3,747,122 590,701 Administrative overhead allocation 24,570 25,283 24,938 345 Total expenditures 4,357,292 4,363,106 3,772,060 591,046 REVENUES OVER (UNDER) EXPENDITURES 17,379 11,565 (19,923) (31,488) Net change in fund balance $ 17,379 $ 12,235 (19,260) $ (31,495) FUND BALANCE:

Beginning of year 399,015
End of year $ 379,755
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, 2023 (Unaudited)
116

SUPPLEMENTARY INFORMATION
117
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118
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119
Nonmajor Governmental Funds
CDBG
Funds
89-93 Rehab
& Sidewalk
Funds
Gas Tax
Fund
Successor
Housing
Fund RMRA Fund
ASSETS
Cash and investments $ 20,610 11,548 $ 15,690 $ 348,745 $ 249,397 $ Receivables:

County/State/Federal Government 814,405 - 14,933 - 26,389 Interest receivable 2 152 225 10,570 1,774
Due from RDA Successor Agency - - -106,198 -
Land held for redevelopment - - -89,752-
Note Receivable 36,776 69,308 - - -
Total assets $ 862,731 $ 90,070 $ 30,848 $ 555,265 $ 277,560

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable 198,932 - 1,946 - 4,803
Unearned revenue -----
Due to other funds 625,000 - - - -
Total liabilities 823,932 1,946 - 4,803 -
Deferred inflows of resources:

Unavailable revenue 729,957 - - - -
Total deferred inflows of resources 729,957 - - - -
Fund Balances:

Restricted
Low and moderate income housing - - -555,265 -
Other Purposes - 90,070 28,902 - 272,757
Assigned for Capital Improvement and
Vehicle Replacement - - - - -
Unassigned (691,158) - - - -
Total fund balances (691,158) 90,070 28,902 555,265 272,757 Total liabilities, deferred inflows
of resources, and fund balances $ 862,731 $ 90,070 $ 30,848 $ 555,265 $ 277,560 City of Crescent City
Combining Balance Sheets
June 30, 2023
Special Revenue Funds
120
ARPA Fund
Capital
Improvement
Fund
Beachfront
Park CIP
Fund
Fire Vehicle
Replacement
Fund
Vehicle
Replacement
Funds
Nonmajor
Governmental
Funds
$ 1,406,012 $ 1,496,632 $ 8,701 $ 190,656 $ 21,366 $ 3,769,357 - 445,550 - - - 1,301,277
11,006 11,222 64 1,410 193 36,618
- - - - -106,198
- - - - -89,752
- - - - -106,084
$ 1,417,018 $ 1,953,404 $ 8,765 $ 192,066 $ 21,559 $ 5,409,286 - 116,726 - - - 322,407
1,402,860 35,000 - - - 1,437,860
- - - - -625,000
1,402,860 151,726 - - 2,385,267 -
- 416,440 - - - 1,146,397
416,440 - - - 1,146,397 -
- - - - -555,265
14,158 - - - -405,887
1,385,238 - 8,765 192,066 21,559 1,607,628
- - - - -(691,158)
14,158 1,385,238 8,765 192,066 21,559 1,877,622
$ 1,417,018 $ 1,953,404 $ 8,765 $ 192,066 $ 21,559 $ 5,409,286 Capital Projects Funds
Special
Revenue
Funds
121
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 $ 12 $ 395 $ 747 $ 6,666 $ 3,565
Intergovernmental 596,386 171,939 - 150,599 -
Total revenues 596,398 172,686 395 6,666 154,164
EXPENDITURES:

Current:

General government -----
Public safety -----
Community development 539,828 - - - -
Human services and recreation 416,283 - - - -
Public works - - 11,470 - 85,542
Total expenditures 956,111 11,470 - 85,542 -

REVENUES OVER
(UNDER) EXPENDITURES (359,713) 161,216 395 6,666 68,622

OTHER FINANCING
SOURCES (USES):

Transfers in - - - - -
Transfers out (1,802) - (161,234) - -
Total other financing sources (uses) (1,802) (161,234) - - - Net change in fund balance (361,515) 395 (18) 6,666 68,622 FUND BALANCES:

Beginning of year (329,643) 89,675 28,920 548,599 204,135 End of year $ (691,158) $ 90,070 $ 28,902 $ 555,265 $ 272,757 City of Crescent City
For the Year Ended June 30, 2023
Special Revenue Funds
122
ARPA Fund
Capital
Improvement
Fund
Beachfront
Park CIP
Fund
Fire Vehicle
Replacement
Fund
Police
Vehicle
Replacement
Funds
Total Nonmajor
Governmental
Funds
$ 20,925 $ 25,501 $ 167 $ 2,867 $ 1,313 $ 62,158
153,304 81,378 - - 1,153,606 -
174,229 106,879 167 2,867 1,313 1,215,764
- 15,500 - - - 15,500
- 18,086 - - 243,453 261,539
- - - - -539,828
- 67,451 - - - 483,734
- 1,313,340 - - - 1,410,352
1,414,377 - - 243,453 - 2,710,953
174,229 (1,307,498) 167 2,867 (242,140) (1,495,189)
1,239,335 - 38,000 - 190,000 1,467,335
(153,304) - - - -(316,340)
(153,304) 1,239,335 38,000 - 190,000 1,150,995
20,925 (68,163) 167 40,867 (52,140) (344,194)
(6,767) 1,453,401 8,598 151,199 73,699 2,221,816
$ 14,158 $ 1,385,238 $ 8,765 $ 192,066 $ 21,559 $ 1,877,622 Capital Projects Funds
Special
Revenue
Funds
123
City of Crescent City
Combining Statement of Net Position
Internal Service Funds
June 30, 2023
Information Maintenance
Tech Building Equipment
Fund Fund Fund
ASSETS
Current assets:

Cash and investments $ 30,466 809 $ 144,515 $
Accounts receivable - -2,137
Interest receivable - -814
Prepaid items 10,581 - -
Total current assets 11,390 30,466 147,466
Noncurrent assets:

Capital assets:

Non-depreciable - -42,525
Depreciable, net 120,433 - 1,401,698
Total capital assets 120,433 - 1,444,223
Total noncurrent assets 120,433 - 1,444,223
Total assets 131,823 30,466 1,591,689

LIABILITIES
Current liabilities:

Accounts payable 6,390 30,466 18,478
Accrued wages ---
Due to other funds 5,000 - -
Current portion of subscriptions payable 57,426 - -
Total current liabilities 68,816 30,466 18,478
Noncurrent liabilities:

Subscriptions payable - due in more than one year 71,620 - - Total noncurrent liabilities 71,620 - -
Total liabilities 140,436 30,466 18,478

NET POSITION
Net investment in capital assets (8,613) - 1,444,223
Unrestricted - - 128,988
Total net position $ (8,613) $ 1,573,211 - $
124
Payroll Insurance OPEB Trust
Trust Reserve Contributions
Fund Fund Fund Total
$ 87,137 305,517 $ 455 $ $ 568,899
- 66,534 - 68,671
- 776 145 1,735
-- - 10,581
305,517 154,447 600 649,886
-- - 42,525
-- - 1,522,131
- - - 1,564,656
- - - 1,564,656
305,517 154,447 600 2,214,542
143,231 - 300 198,865
162,286 - - 162,286
-- - 5,000
-- - 57,426
305,517 - 300 423,577
-- - 71,620
- - - 71,620
305,517 - 300 495,197
- - - 1,435,610
- 154,447 300 283,735
$ 154,447 - $ 300 $ 1,719,345 $
125
Information Maintenance
Tech Building Equipment
Fund Fund Fund
OPERATING REVENUES:

Charges for services $ 224,372 351,369 $ 398,313 $
Other 487 - -
Total operating revenues 351,856 224,372 398,313
OPERATING EXPENSES:

Personnel services 237,647 138,423 201,103
Materials, supplies, rent, and services 28,130 8,111 90,325 Repair and maintenance 67,737 111,136 61,864
Depreciation 25,038 - 165,549
Total operating expenses 358,552 257,670 518,841
OPERATING INCOME (LOSS) (6,696) (33,298) (120,528)
NONOPERATING REVENUES (EXPENSES):

Interest income -- 760
Interest expense (6,417) --
Gain (loss) on disposal of assets - -25,780
Total nonoperating revenues (expenses) (6,417) -26,540

INCOME (LOSS) BEFORE
CONTRIBUTIONS AND TRANSFERS (13,113) (33,298) (93,988)
Capital contributions - - 263,265
Transfers in 4,500 33,298 188,658
Transfers out ---
Total contributions and transfers 4,500 33,298 451,923
Change in net position (8,613) - 357,935

NET POSITION
Beginning of year - - 1,215,276
End of year $ (8,613) $ 1,573,211 - $
City of Crescent City
Combining Statement of Revenues, Expenses and Changes in Fund Net Position Internal Service Funds
For the year ended June 30, 2023
126
Payroll Insurance OPEB Trust
Trust Reserve Contributions
Fund Fund Fund Total
$ 382,704 - $ 110,186 $ $ 1,466,944
- 76,684 - 77,171
- 459,388 110,186 1,544,115
- - 106,381 683,554
- 382,704 3,849 513,119
-- - 240,737
-- - 190,587
- 382,704 110,230 1,627,997
- 76,684 (44) (83,882)
- 1,985 344 3,089 -- - (6,417)
-- - 25,780
- 1,985 344 22,452
78,669 - 300 (61,430)
-- - 263,265
-- - 226,456
- (59,946) - (59,946)
- (59,946) - 429,775
- 18,723 300 368,345
- 135,724 - 1,351,000
$ 154,447 - $ 300 $ 1,719,345 $
127
City of Crescent City
Combining Statement of Cash Flows
Internal Service Funds
For the year ended June 30, 2023
Information Maintenance
Tech Building
Fund Fund
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from other funds $ 351,856 $ 224,372
Cash payments to suppliers for goods and services (96,562) (90,175) Cash paid to employees (237,647) (138,423)
Net cash provided (used) by operating activities 17,647 (4,226) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Cash received from other funds 4,500 33,298
Cash disbursements to other funds - -
Net cash provided (used) by noncapital financing activities 4,500 33,298

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Cash capital contributions - -
Proceeds from sale of capital assets - -
Acquisition of capital assets - -
Long-term debt repayments (16,425) -
Interest paid and fiscal charges (6,417) -
Net cash provided (used) by capital and related financing activities (22,842) - CASH FLOWS FROM INVESTING ACTIVITIES:

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

NET INCREASE (DECREASE) IN CASH
AND CASH EQUIVALENTS (695) 29,072
CASH AND CASH EQUIVALENTS - Beginning of year 1,504 1,394 CASH AND CASH EQUIVALENTS - End of year $ 809 $ 30,466

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

Operating income (loss) $ (6,696) $ (33,298)
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation 25,038 -
Changes in assets, deferred outflows and inflows
of resources, and liabilities
Accounts receivable, net - -
Prepaid items (2,016) -
Accounts payable 1,321 29,072
Accrued wages - -
Total adjustments 24,343 29,072
Net cash provided (used) by operating activities $ 17,647 $ (4,226) 128
Payroll Insurance OPEB Trust
Equipment Trust Reserve Contributions
Fund Fund Fund Fund Total
$ - 396,767 $ 451,738 $ 110,186 $ 1,534,919 $
(163,629) 51,023 (382,704) (4,149) (686,196)
(201,103) - (106,381) - (683,554)
32,035 51,023 69,034 (344) 165,169
188,658 (38,064) - 188,392 -
- (21,882) - (21,882) -
188,658 (59,946) - 166,510 -
263,265 - - 263,265 -
25,780 - - 25,780 -
(487,609) - - (487,609) -
- - - (16,425) -
- - - (6,417) -
(198,564) - - (221,406) -
59 1,363 - 257 1,679
59 1,363 - 257 1,679
22,188 51,023 10,451 111,952 (87)
122,327 254,494 76,686 456,947 542
$ 144,515 $ 305,517 $ 87,137 $ 568,899 455 $
$ (120,528) $ 76,684 - $ $ (83,882) (44) $
165,549 - - - 190,587
(1,546) (7,650) - (9,196) -
- 20 - (1,996) -
(11,440) 33,693 (300) - 52,346
17,310 - - 17,310 -
152,563 51,023 (7,650) (300) 249,051
$ 32,035 $ 51,023 $ 69,034 $ (344) $ 165,169
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130

SINGLE AUDIT SECTION
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132

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, 2023, 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 28, 2023.

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.
133
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 28, 2023
134
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, 2023. 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, 2023.

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.
135
To the Honorable Mayor and Members of the City Council
of the City of Crescent City
Crescent City, California

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

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

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

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

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.
136
To the Honorable Mayor and Members of the City Council
of the City of Crescent City
Crescent City, California

Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. 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 28, 2023
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138
City of Crescent City
Schedule of Expenditures of Federal Awards
For the year ended June 30, 2023
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 $ - 3,772,060 $ Housing Voucher Cluster Total 3,772,060 -
CDBG State Administered Program:

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

Community Development Block Grant 14.228 20-CDBG-12011 46,908 45,315 Community Development Block Grant 14.228 20-CDBG-12012 205,749 203,348 Community Development Block Grant 14.228 20-CDBG-12040 172,896 - Community Development Block Grant 14.228 20-CDBG-12056 366,933 - Community Development Block Grant 14.228 20-CDBG-CV1-00048 38,040 33,266 COVID-19 Community Development Block Grant 14.228 20-CDBG-CV2-3-00230 125,586 125,586 CDBG State Administered Program Total 956,112 407,515
Total U.S. Department of Housing and Urban Development 407,515 4,728,172 Department of Transportation
Passed through California Department of Transportation:

Highway Planning and Construction 20.205 ER-32D0(013) - 29,423 Total Department of Transportation - 29,423
U.S. Department of Treasury
Direct Programs:

COVID-19 State and Local Fiscal Recovery Funds (ARPA) 21.027 N/A - 153,304 Total Department of Treasury - 153,304
Department of Homeland Security
Passed through Del Norte Office of Emergency Services
Investments for Public Works and Economic Development Facilities 97.067 2022-15 - 11,307 Total Department of Homeland Security - 11,307
Total Federal Expenditures $ 407,515 4,922,206 $
139
City of Crescent City
Notes to the Schedule of Expenditures of Federal Awards For the year ended June 30, 2023
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. 140
City of Crescent City
Schedule of Findings and Questioned Costs
For the year ended June 30, 2023
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
141
City of Crescent City
Schedule of Findings and Questioned Costs
For the year ended June 30, 2023
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.
142
Accounts Payable
User:

Printed:
[email protected]
12/20/2023 2:42 PM
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 12/08/2023 0.00 6,438.97 ACH FITTAX FIT Payroll Taxes Auto Pay 12/08/2023 0.00 27,001.06 ACH PERS1 PERS Health 12/08/2023 0.00 86,766.97
ACH PERS2 Public Emp Retirement Sys 12/08/2023 0.00 34,859.29 ACH EDDTAX State of California EDD TAX Auto Pay 12/12/2023 0.00 1,575.95 ACH FITTAX FIT Payroll Taxes Auto Pay 12/12/2023 0.00 4,539.26 444449 AMFAM American Family Life 12/08/2023 0.00 1,410.79 444450 AMLIF Ameritas Life Ins. Corp. 12/08/2023 0.00 5,740.80 444451 GARYBUCH Gary R. Buchholz 12/08/2023 0.00 1,556.55 444452 CASTATE CA State Disbursement Unit 12/08/2023 0.00 358.12 444453 CLEA California Law Enforcement Association 12/08/2023 0.00 324.00 444454 ZCAFIREF California State Firefighter's Association 12/08/2023 0.00 3,910.00 444455 WAMUTU Crescent City Employees Association 12/08/2023 0.00 65.00 444456 CCPOLI Crescent City Police Officer's Association 12/08/2023 0.00 550.00 444457 REDWMO Kevin J Caldwell MD Inc 12/08/2023 0.00 294.00 444458 ICMARE Mission Square 12/08/2023 0.00 5,134.15
444459 STANDAI Standard Insurance Company 12/08/2023 0.00 2,679.26 444460 VISION Vision Service Plan 12/08/2023 0.00 1,355.25 444461 ICMARE Mission Square 12/12/2023 0.00 8,176.71
444462 ADAMSASH Adams Ashby Group 12/14/2023 0.00 5,800.00 444463 AECOM AECOM Technical Services Inc 12/14/2023 0.00 26,176.85 444464 AMAZON Amazon Capital Services, Inc 12/14/2023 0.00 3,899.85 444465 AWWA American Water Works Assoc 12/14/2023 0.00 20.00 444466 UB*05824 MARY BALL 12/14/2023 0.00 40.90
444467 BERTSC Bertsch-Oceanview Csd 12/14/2023 0.00 6,091.52 444468 BLUEST Blue Star Gas Associates 12/14/2023 0.00 5,434.06 444469 BoveeJo Joseph Bovee 12/14/2023 0.00 55.00
444470 CURRYE Brad Coleman Inc 12/14/2023 0.00 209.40
444471 CRENNE C Renner Petroleum Inc 12/14/2023 0.00 3,102.76 444472 CANON Canon Solutions America Inc 12/14/2023 0.00 136.03 444473 UB*05883 DOLORES CARRABELLO 12/14/2023 0.00 262.18 444474 CENTRAE Central Equipment 12/14/2023 0.00 909.54 444475 CHDIAGNO CH Diagnostic & Consulting Service Inc. 12/14/2023 0.00 2,170.00 444476 CHARTEC Charter Communications 12/14/2023 0.00 834.90 444477 CHURCH Churchtree Csd 12/14/2023 0.00 805.23
444478 ClewJon Jonathan Clewell 12/14/2023 0.00 164.44
444479 COWI COWI North America, Inc. 12/14/2023 0.00 3,154.38 444480 CRAYON Crayon Software Experts, LLC 12/14/2023 0.00 82.92 444481 JUKEBOXY Creative Media Solutions, LLC 12/14/2023 0.00 74.85 444482 CUMMIN Cummins Pacific LLC 12/14/2023 0.00 5,720.18 444483 DNCOFL D N Co Flood Control Dist 12/14/2023 0.00 590.65 444484 UB*05885 STEPHEN DANIELS 12/14/2023 0.00 55.10
444485 DNCO Del Norte County 12/14/2023 0.00 7,200.32
444486 UB*05893 ARTHUR DESBIENS 12/14/2023 0.00 108.77
444487 LULIISH Dezire Inc. 12/14/2023 0.00 8,079.40
444488 DISH Dish Network LLC 12/14/2023 0.00 949.13
444489 EFFDEL Efficiency Delivery LLC 12/14/2023 0.00 30.00 AP Checks by Date - Summary by Check Number (12/20/2023 2:42 PM) Page 1 Check No Vendor No Vendor Name Check Date Void Checks Check Amount 444490 EILERE Eric Eiler 12/14/2023 0.00 50.00
444491 ENGLUN Englund Marine Supply Co. 12/14/2023 0.00 583.76 444492 EUREKAO Eureka Oxygen Co. 12/14/2023 0.00 195.10 444493 FERGUS Ferguson US Holdings Inc 12/14/2023 0.00 143.99 444494 FisherDa David Fisher 12/14/2023 0.00 49.50
444495 FRESWATE Freshwater Environmental Services Inc 12/14/2023 0.00 2,398.00 444496 VERIZO2 Frontier California Inc 12/14/2023 0.00 3,861.65 444497 NAPA GDMI ENT INC 12/14/2023 0.00 673.57
444498 GRAING Grainger 12/14/2023 0.00 584.54
444499 GRIFFINR Richard Griffin 12/14/2023 0.00 160.42
444500 HAMWSG Hambro WSG Inc 12/14/2023 0.00 8,606.80
444501 HARDY Hardy Diagnostics 12/14/2023 0.00 117.89
444502 INFOSEND Infosend Inc. 12/14/2023 0.00 1,927.53
444503 LESSCH Les Schwab Tire Centers of California Inc 12/14/2023 0.00 812.57 444504 ListugGe George Listug 12/14/2023 0.00 41.50
444505 LOYENG Yeng Lo 12/14/2023 0.00 116.55
444506 LOPEZA Anthony Lopez 12/14/2023 0.00 422.62
444507 THRIFT Malcolm Kelly Inc. 12/14/2023 0.00 49.43
444508 UB*05889 DEBRA MCCREERY 12/14/2023 0.00 231.06
444509 UB*05884 KATELYN MEMORY 12/14/2023 0.00 135.58
444510 MEYERSPO Meyers Police K-9 Training, LLC 12/14/2023 0.00 700.00 444511 MISSIO Mission Linen Supply 12/14/2023 0.00 389.54 444512 UB*05888 JARED MITCHELL 12/14/2023 0.00 81.16
444513 MORJON Mor-Jon Inc 12/14/2023 0.00 4.28
444514 NATPLANT National Plant Inc. 12/14/2023 0.00 13,634.13 444515 NCCENT NCL of Wisconsin Inc 12/14/2023 0.00 1,416.94 444516 NelsoJus Justin Nelson 12/14/2023 0.00 168.00
444517 UB*05890 CYNTHIA NEVILLE 12/14/2023 0.00 232.01
444518 UB*05886 MARY NISKI 12/14/2023 0.00 95.00
444519 NCLAB North Coast Laboratories LTD 12/14/2023 0.00 3,388.00 444520 HUMPES Northwest Property Services Inc 12/14/2023 0.00 82.00 444521 OREILLY O'Reilly Auto Enterprises LLC 12/14/2023 0.00 35.97 444522 OTIS E Otis Elevator Company Inc 12/14/2023 0.00 348.94 444523 MENDES Pacific Packaging & Supply Co Inc 12/14/2023 0.00 1,136.66 444524 PARKWA Parkway Feed Inc 12/14/2023 0.00 205.68
444525 SUPERI Petrusha Enterprises Inc 12/14/2023 0.00 846.00 444526 HITECHSE Pinger Industries, Inc. 12/14/2023 0.00 1,858.88 444527 REIDSAM Samuel Reid 12/14/2023 0.00 1,200.00
444528 LEXISNE RELX Inc 12/14/2023 0.00 825.00
444529 PLATT Rexel USA, Inc. 12/14/2023 0.00 707.57
444530 UB*05887 AMY ROSS 12/14/2023 0.00 37.70
444531 ROSSJAN Matthew Ross 12/14/2023 0.00 5,595.00
444532 RoussRoy Roy Rousseau 12/14/2023 0.00 530.20
444533 SANDERSD Daniel Sanders 12/14/2023 0.00 160.42
444534 UB*05892 ANDREW SAREERAM 12/14/2023 0.00 155.30
444535 SPRING SBRK Finance Holdings, Inc 12/14/2023 0.00 2,265.80 444536 SheetsMi Michael Sheets 12/14/2023 0.00 95.00
444537 SHNCON SHN Consulting Engineers & Geologists Inc 12/14/2023 0.00 2,772.60 444538 UB*05894 EDWARD SISSON 12/14/2023 0.00 112.90
444539 UB*05891 DANA SMITH 12/14/2023 0.00 97.00
444540 UB*05882 KRISTINA SNOW 12/14/2023 0.00 155.30
444541 ZCAHOUS St Dept Of Housing & Community 12/14/2023 0.00 705.00 444542 IAMSTAR Starguard Elite LLC 12/14/2023 0.00 250.00 444543 ZSTBAR State Bar of California 12/14/2023 0.00 510.00 444544 ZCAHEAL3 State of California 12/14/2023 0.00 175,000.00 444545 DNOFFI Debra Stover 12/14/2023 0.00 222.19
444546 TIDEWA Tidewater Contractors Inc 12/14/2023 0.00 609,914.72 AP Checks by Date - Summary by Check Number (12/20/2023 2:42 PM) Page 2 Check No Vendor No Vendor Name Check Date Void Checks Check Amount 444547 INKWEAR Alicia Trimm 12/14/2023 0.00 1,136.62
444548 TURNERJ Jeremy Turner 12/14/2023 0.00 4,250.00
444549 RAYMOR UBEO West, LLC 12/14/2023 0.00 48.32
444550 CALCARDS US Bank Corporate Pmt Systems 12/14/2023 0.00 9,914.44 444551 USPM2 USPS - Hasler 12/14/2023 0.00 2,000.00
444552 VERIZO3 Verizon Wireless Services LLC 12/14/2023 0.00 593.98 444553 WestGary Gary Weston 12/14/2023 0.00 31.20
444554 WoodSte Steve Wood 12/14/2023 0.00 150.00
444555 ZUMAR Zumar Industries Inc 12/14/2023 0.00 9,080.94 Report Total (113 checks): 0.00 1,149,196.94
AP Checks by Date - Summary by Check Number (12/20/2023 2:42 PM) Page 3 AP
12-02-23 to 12-15-23 Council
User: [email protected]
Printed: 12/20/2023 2:43:26 PM
Check Numbe Check Date Acct 1 Description Amount Selected For Void 0 12/8/2023 610-000-2185-00000 PR Batch 00222.12.2023 State Income Tax 1,006.25 False 0 12/8/2023 610-000-2185-00000 PR Batch 00001.12.2023 State Income Tax 3,053.29 False 0 12/8/2023 610-000-2185-00000 PR Batch 00011.12.2023 State Income Tax 2,379.43 False 0 12/8/2023 610-000-2188-00000 PR Batch 00011.12.2023 Medicare Employee Portion 1,277.24 False 0 12/8/2023 610-000-2189-00000 PR Batch 00001.12.2023 Federal Income Tax 10,248.18 False 0 12/8/2023 610-000-2188-00000 PR Batch 00222.12.2023 Medicare Employee Portion 173.70 False 0 12/8/2023 610-000-2188-00000 PR Batch 00001.12.2023 Medicare Employee Portion 1,633.44 False 0 12/8/2023 610-000-2189-00000 PR Batch 00222.12.2023 Federal Income Tax 2,858.19 False 0 12/8/2023 610-000-2188-00000 PR Batch 00001.12.2023 Medicare Employer Portion 1,633.44 False 0 12/8/2023 610-000-2188-00000 PR Batch 00222.12.2023 Medicare Employer Portion 173.70 False 0 12/8/2023 610-000-2188-00000 PR Batch 00011.12.2023 Medicare Employer Portion 1,277.24 False 0 12/8/2023 610-000-2189-00000 PR Batch 00011.12.2023 Federal Income Tax 7,725.93 False 0 12/8/2023 001-111-4125-00000 Dec 23 Admin Fees - Active 256.27 False 0 12/8/2023 610-000-2173-00000 Dec 23 Premiums - Active 80,084.25 False 0 12/8/2023 630-111-4409-00000 Dec 23 Admin Fees - Retirees 47.45 False 0 12/8/2023 630-000-4125-00000 Dec 23 Premiums - Retirees 6,379.00 False 0 12/8/2023 610-000-2187-00000 PR Batch 00001.12.2023 EE PERS Contribution 7,989.01 False 0 12/8/2023 610-000-2187-00000 PR Batch 00011.12.2023 Survivor Benefit 22.96 False 0 12/8/2023 610-000-2187-00000 PR Batch 00001.12.2023 Service Credit Purchase 413.20 False 0 12/8/2023 610-000-2187-00000 PR Batch 00011.12.2023 EE PERS Contribution 7,071.53 False 0 12/8/2023 610-000-2187-00000 PR Batch 00011.12.2023 ER PERS Contribution 9,101.63 False 0 12/8/2023 610-000-2187-00000 PR Batch 00001.12.2023 ER PERS Contribution 10,224.69 False 0 12/8/2023 610-000-2187-00000 PR Batch 00001.12.2023 Survivor Benefit 36.27 False 0 12/12/2023 610-000-2185-00000 PR Batch 09111.12.2023 State Income Tax 1,575.95 False 0 12/12/2023 610-000-2189-00000 PR Batch 09111.12.2023 Federal Income Tax 3,697.60 False 0 12/12/2023 610-000-2188-00000 PR Batch 09111.12.2023 Medicare Employer Portion 420.83 False 0 12/12/2023 610-000-2188-00000 PR Batch 09111.12.2023 Medicare Employee Portion 420.83 False 444449 12/8/2023 610-000-2174-00000 Dec 23 Premiums - Acct # Q9377 1,410.79 False 444450 12/8/2023 610-000-2177-00000 Dec 23 Premiums - Policy # 010-21636 / 00001 5,740.80 False 444451 12/8/2023 001-240-4407-00000 Background investigations - Police 1,556.55 False 444452 12/8/2023 610-000-2170-00000 PR Batch 00001.12.2023 Child Support-CA 158.76 False 444452 12/8/2023 610-000-2170-00000 PR Batch 00001.12.2023 Child Support-CA 96.00 False 444452 12/8/2023 610-000-2170-00000 PR Batch 00001.12.2023 Child Support CA Flat Amt 2 103.36 False AP - 12-02-23 to 12-15-23 Council (12/20/2023) Page 1 of 15 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444453 12/8/2023 610-000-2179-00000 Dec 2023 Billing 324.00 False 444454 12/8/2023 001-230-4550-00000 2024 Membership Dues - Acct #08010 3,910.00 False 444455 12/8/2023 610-000-2184-00000 PR Batch 00001.12.2023 CCEA Monthly Dues 55.00 False 444455 12/8/2023 610-000-2184-00000 PR Batch 00011.12.2023 CCEA Monthly Dues 10.00 False 444456 12/8/2023 610-000-2181-00000 PR Batch 00011.12.2023 CCPOA Dues 550.00 False 444457 12/8/2023 001-240-4407-00000 Pre-employment exams - Police 100.00 False 444457 12/8/2023 001-230-4407-00000 Pre-employment exams - Fire 194.00 False 444458 12/8/2023 610-000-2178-00000 Plan # 300878 2,215.00 False 444458 12/8/2023 610-000-2178-00000 Plan # 300878 1,125.00 False 444458 12/8/2023 610-000-2178-00000 Plan # 300878 25.00 False 444458 12/8/2023 610-000-2186-00000 Plan # 306752 45.82 False 444458 12/8/2023 610-000-2186-00000 Plan # 306752 218.52 False 444458 12/8/2023 610-000-2186-00000 Plan # 306752 184.70 False 444458 12/8/2023 610-000-2186-00000 Plan # 306752 880.89 False 444458 12/8/2023 610-000-2178-00000 Plan # 300878 439.22 False 444459 12/8/2023 610-000-2179-00000 Dec 23 Premiums - Policy # 00 639849 0001 2,679.26 False 444460 12/8/2023 610-000-2175-00000 Dec 23 Premiums - Acct # 12003309 / Inv # 819276614 1,355.25 False 444461 12/12/2023 610-000-2186-00000 Plan # 306752 1,799.41 False 444461 12/12/2023 610-000-2178-00000 Plan # 300878 6,000.00 False 444461 12/12/2023 610-000-2186-00000 Plan # 306752 377.30 False 444462 12/14/2023 901-364-4799-FSTGI Labor compliance for Front St improvements 5,800.00 False 444463 12/14/2023 901-480-4799-2020S Swimming pool boiler, HVAC, dehumidification - 10/28-11/24/23 2,898.36 False 444463 12/14/2023 919-371-4799-37114 Surge tank design - 9/30-10/27/23 23,278.49 False 444464 12/14/2023 413-130-4310-00000 CH Office Supplies 0.39 False 444464 12/14/2023 419-120-4310-00000 Thermal receipt rolls 20.93 False 444464 12/14/2023 420-115-4390-00000 Hard drives and cases 82.35 False 444464 12/14/2023 508-508-4390-00000 Earplug dispenser 92.00 False 444464 12/14/2023 419-130-4310-00000 CH Office Supplies 0.38 False 444464 12/14/2023 413-357-4310-00000 CH Office Supplies 1.11 False 444464 12/14/2023 419-371-4310-00000 CH Office Supplies 8.66 False 444464 12/14/2023 001-112-4392-00000 Parade float supplies 169.62 False 444464 12/14/2023 001-350-4310-00000 CH Office Supplies 1.43 False 444464 12/14/2023 001-480-4390-00000 Felt letter board 49.78 False 444464 12/14/2023 412-120-4310-00000 CH Office Supplies 0.39 False 444464 12/14/2023 001-480-4340-00000 Titrating dpd X2 117.78 False 444464 12/14/2023 419-120-4310-00000 Logitech ergo trackball mouse 14.42 False 444464 12/14/2023 413-352-4310-00000 CH Office Supplies 1.07 False 444464 12/14/2023 001-364-4310-00000 CH Office Supplies 0.65 False 444464 12/14/2023 420-115-4310-00000 CH Office Supplies 3.76 False 444464 12/14/2023 001-120-4310-00000 Ergonomic Footrest 9.06 False 444464 12/14/2023 001-000-1350-00000 Amazon kindle scribe 330.15 False 444464 12/14/2023 001-350-4310-00000 CH Office Supplies 5.22 False 444464 12/14/2023 001-240-4310-00000 Packing tape, calendar 60.01 False AP - 12-02-23 to 12-15-23 Council (12/20/2023) Page 2 of 15 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444464 12/14/2023 419-120-4310-00000 CH Office Supplies 13.52 False 444464 12/14/2023 001-240-4311-00000 TV Wall mounts X3 193.53 False 444464 12/14/2023 413-352-4310-00000 CH Office Supplies 0.29 False 444464 12/14/2023 001-240-4310-00000 Misc supplies: pens and clipboards 143.66 False 444464 12/14/2023 420-115-4390-00000 iPod pro case 31.38 False 444464 12/14/2023 413-120-4310-00000 CH Office Supplies 3.70 False 444464 12/14/2023 419-371-4310-00000 CH Office Supplies 2.37 False 444464 12/14/2023 001-240-4390-00000 Gun cleaning supplies 204.92 False 444464 12/14/2023 001-240-4310-00000 Misc supplies: batteries, office supplies, etc 409.22 False 444464 12/14/2023 413-353-4310-00000 CH Office Supplies 0.61 False 444464 12/14/2023 001-240-4390-00000 ZYXEL 50-port ethernet rackmount 432.99 False 444464 12/14/2023 001-112-4310-00000 CH Office Supplies 0.49 False 444464 12/14/2023 001-120-4310-00000 CH Office Supplies 12.22 False 444464 12/14/2023 001-110-4312-00000 Galaxy tablet case 35.71 False 444464 12/14/2023 419-111-4310-00000 CH Office Supplies 0.61 False 444464 12/14/2023 001-130-4310-00000 CH Office Supplies 1.78 False 444464 12/14/2023 001-480-4390-00000 Bright colored marking tape 11.90 False 444464 12/14/2023 001-313-4310-00000 CH Office Supplies 0.94 False 444464 12/14/2023 419-130-4310-00000 CH Office Supplies 1.43 False 444464 12/14/2023 001-250-4310-00000 CH Office Supplies 1.54 False 444464 12/14/2023 001-113-4310-00000 CH Office Supplies 1.82 False 444464 12/14/2023 413-357-4310-00000 CH Office Supplies 4.04 False 444464 12/14/2023 413-120-4310-00000 Ergonomic Footrest 9.06 False 444464 12/14/2023 001-471-4310-00000 CH Office Supplies 0.20 False 444464 12/14/2023 412-100-4310-00000 CH Office Supplies 0.59 False 444464 12/14/2023 001-480-4310-00000 CH Office Supplies 1.54 False 444464 12/14/2023 001-114-4310-00000 CH Office Supplies 1.91 False 444464 12/14/2023 001-240-4311-00000 Locking file cabinet 259.75 False 444464 12/14/2023 001-113-4310-00000 CH Office Supplies 6.65 False 444464 12/14/2023 412-100-4310-00000 CH Office Supplies 2.14 False 444464 12/14/2023 001-114-4310-00000 CH Office Supplies 7.00 False 444464 12/14/2023 001-471-4310-00000 CH Office Supplies 0.71 False 444464 12/14/2023 413-353-4310-00000 CH Office Supplies 2.26 False 444464 12/14/2023 001-250-4310-00000 CH Office Supplies 0.43 False 444464 12/14/2023 413-111-4310-00000 CH Office Supplies 0.61 False 444464 12/14/2023 001-240-4320-00000 Work boots X1 124.50 False 444464 12/14/2023 413-120-4310-00000 Thermal receipt rolls 20.92 False 444464 12/14/2023 001-470-4310-00000 CH Office Supplies 1.30 False 444464 12/14/2023 420-115-4310-00000 CH Office Supplies 13.76 False 444464 12/14/2023 001-120-4310-00000 CH Office Supplies 3.34 False 444464 12/14/2023 001-130-4310-00000 CH Office Supplies 0.49 False 444464 12/14/2023 001-120-4310-00000 Thermal receipt rolls 20.92 False 444464 12/14/2023 001-111-4310-00000 CH Office Supplies 0.65 False AP - 12-02-23 to 12-15-23 Council (12/20/2023) Page 3 of 15 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444464 12/14/2023 413-130-4310-00000 CH Office Supplies 1.43 False 444464 12/14/2023 001-111-4310-00000 CH Office Supplies 2.37 False 444464 12/14/2023 001-470-4310-00000 CH Office Supplies 0.36 False 444464 12/14/2023 413-120-4310-00000 CH Office Supplies 13.52 False 444464 12/14/2023 419-111-4310-00000 CH Office Supplies 2.25 False 444464 12/14/2023 001-251-4390-00000 HUD/Building inspection supplies 150.19 False 444464 12/14/2023 419-120-4310-00000 Ergonomic Footrest 9.05 False 444464 12/14/2023 001-112-4310-00000 CH Office Supplies 1.78 False 444464 12/14/2023 001-251-4310-00000 CH Office Supplies 1.78 False 444464 12/14/2023 001-480-4310-00000 CH Office Supplies 0.42 False 444464 12/14/2023 001-480-4390-00000 Combo padlocks 116.88 False 444464 12/14/2023 001-240-4320-00000 Gun holsters X2 361.12 False 444464 12/14/2023 413-120-4310-00000 Logitech ergo trackball mouse 14.43 False 444464 12/14/2023 506-506-4390-00000 Calendar 15.40 False 444464 12/14/2023 001-251-4310-00000 CH Office Supplies 0.49 False 444464 12/14/2023 001-120-4310-00000 Logitech ergo trackball mouse 14.43 False 444464 12/14/2023 413-111-4310-00000 CH Office Supplies 2.25 False 444464 12/14/2023 001-313-4310-00000 CH Office Supplies 3.44 False 444464 12/14/2023 001-364-4310-00000 CH Office Supplies 2.37 False 444464 12/14/2023 419-120-4310-00000 CH Office Supplies 3.70 False 444464 12/14/2023 412-120-4310-00000 CH Office Supplies 1.43 False 444465 12/14/2023 413-353-4550-00000 Annual AWWA renewal - DeForge 20.00 False 444466 12/14/2023 419-000-2110-00000 Refund Check 109597-002, 874 H ST 40.90 False 444467 12/14/2023 419-372-3821-41028 BOV MOnthly Maintenance - Oct 23 6,091.52 False 444468 12/14/2023 001-480-4220-00000 Propane - 10/12-11/14 Acct# 02-0065442 4,914.04 False 444468 12/14/2023 001-471-4220-00000 Propane - 10/12-11/15 Acct# 02-0065468 11.00 False 444468 12/14/2023 001-112-4210-00000 Propane - 10/12-11/14 Acct# 02-1031563 509.02 False 444469 12/14/2023 001-000-3221-00000 Cancelled with less than 72 hours notice - Conf #4915 5.00 False 444469 12/14/2023 412-000-3570-00000 Cancelled with less than 72 hours notice - Conf #4915 50.00 False 444470 12/14/2023 001-470-4390-00000 Chain saw blades 68.39 False 444470 12/14/2023 001-470-4390-00000 Chain saw blades, chain loop 141.01 False 444471 12/14/2023 001-230-4330-00000 Fuel - Acct # 0215222 Inv# CL51665 73.37 False 444471 12/14/2023 001-240-4330-00000 Fuel for Patrol Cars - Acct # 0215111 Inv# CL84195 2,196.01 False 444471 12/14/2023 001-240-4330-00000 Fuel for Patrol Cars - Acct # 0215111 Inv# CL51664 833.38 False 444472 12/14/2023 506-506-4450-00000 Copier monthly maintenance - 11/25-12/24 21.87 False 444472 12/14/2023 506-506-4450-00000 Copier monthly maintenance - 10/25-11/24 58.56 False 444473 12/14/2023 413-000-2110-00000 Refund Check 112094-000, 150 LAFAYETTE WAY 16.84 False 444473 12/14/2023 419-000-2110-00000 Refund Check 112094-000, 150 LAFAYETTE WAY 245.34 False 444474 12/14/2023 508-508-4390-00000 Blades for brush hound 771.73 False 444474 12/14/2023 508-508-4390-00000 Wire 137.81 False
444475 12/14/2023 419-371-4470-00000 MPA test for microscopic particulates analysis 2,170.00 False 444476 12/14/2023 001-111-4230-00000 Internet Service - 5.04 False 444476 12/14/2023 001-364-4230-00000 Internet Service - 4.62 False AP - 12-02-23 to 12-15-23 Council (12/20/2023) Page 4 of 15 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444476 12/14/2023 001-113-4230-00000 Internet Service - 13.65 False 444476 12/14/2023 001-471-4230-00000 Internet Service - 2.94 False 444476 12/14/2023 419-111-4230-00000 Internet Service- 4.41 False 444476 12/14/2023 413-111-4230-00000 Internet Service- 3.99 False 444476 12/14/2023 001-480-4230-00000 Internet Service - 2.94 False 444476 12/14/2023 001-120-4230-00000 Internet Service - 28.35 False 444476 12/14/2023 413-352-4230-00000 broadband for security 104.98 False 444476 12/14/2023 001-250-4230-00000 Internet Service - 1.68 False 444476 12/14/2023 419-371-4230-00000 broadband for security 89.99 False 444476 12/14/2023 001-114-4230-00000 Internet Service - 13.65 False 444476 12/14/2023 001-240-4230-00000 Internet Service - 169.98 False 444476 12/14/2023 001-470-4230-00000 Internet Service - 2.94 False 444476 12/14/2023 419-371-4230-00000 Internet Service - 15.74 False 444476 12/14/2023 413-353-4230-00000 Internet Service - 4.41 False 444476 12/14/2023 419-120-4230-00000 Internet Service - 25.62 False 444476 12/14/2023 001-313-4230-00000 Internet Service - 3.78 False 444476 12/14/2023 413-120-4230-00000 Internet Service - 27.30 False 444476 12/14/2023 413-352-4230-00000 Internet Service - 11.13 False 444476 12/14/2023 412-100-4230-00000 Internet Service - 4.62 False 444476 12/14/2023 001-350-4230-00000 Internet Service - 10.08 False 444476 12/14/2023 412-100-4230-00000 Internet Service - 169.98 False 444476 12/14/2023 419-371-4230-00000 broadband for security 89.99 False 444476 12/14/2023 001-251-4230-00000 Internet Service - 6.09 False 444476 12/14/2023 420-115-4230-00000 Internet Service - 13.64 False 444477 12/14/2023 419-372-3822-41029 Churchtree CSD monthly maintenance - Oct 23 805.23 False 444478 12/14/2023 001-470-4320-04320 Boot Reimbursment - FY 24 164.44 False 444479 12/14/2023 901-364-4799-00114 Bank Stabilization consultant contract 3,154.38 False 444480 12/14/2023 420-115-4450-00000 Online IT Services 82.92 False 444481 12/14/2023 001-480-4409-00000 Background music subscription - 12/5-1/5 24.95 False 444481 12/14/2023 001-480-4409-00000 Background music subscription - 11/5-12/5 24.95 False 444481 12/14/2023 001-480-4409-00000 Background music subscription - 8/5-9/5 24.95 False 444482 12/14/2023 413-356-4390-35022 Credit for dup pay INV Y5-56947- Held due to open credit balance -132.96 False 444482 12/14/2023 001-230-4391-00000 Clamp and Bond - Held due to open credit balance with vendor 102.27 False 444482 12/14/2023 419-371-4390-00000 Emergency generator repair during Smith River Complex Fire @ Ran 5,750.87 False 444483 12/14/2023 419-372-3823-41030 Meadowbrook Monthly Maintenance - Oct 23 590.65 False 444484 12/14/2023 419-000-2110-00000 Refund Check 111158-000, 347 B ST #2 55.10 False 444485 12/14/2023 115-364-4785-00000 FY24 gas tax pass-through annexation agreement- July 404.68 False 444485 12/14/2023 115-364-4787-00000 FY24 gas tax pass-through annexation agreement - Oct 584.65 False 444485 12/14/2023 115-364-4787-00000 FY24 gas tax pass-through annexation agreemen - July 549.04 False 444485 12/14/2023 115-364-4787-00000 FY24 gas tax pass-through annexation agreement- Sept 597.56 False 444485 12/14/2023 117-364-4789-00000 FY24 gas tax pass-through annexation agreement - July 1,680.82 False 444485 12/14/2023 117-364-4789-00000 FY24 gas tax pass-through annexation agreement- Aug 1,640.03 False 444485 12/14/2023 115-364-4785-00000 FY24 gas tax pass-through annexation agreement - Aug 359.22 False AP - 12-02-23 to 12-15-23 Council (12/20/2023) Page 5 of 15 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444485 12/14/2023 115-364-4787-00000 FY24 gas tax pass-through annexation agreement - Aug 516.83 False 444485 12/14/2023 115-364-4785-00000 FY24 gas tax pass-through annexation agreement - Sept 438.57 False 444485 12/14/2023 115-364-4785-00000 FY24 gas tax pass-through annexation agreement - Oct 428.92 False 444486 12/14/2023 419-000-2110-00000 Refund Check 111978-000, 832 A ST 108.77 False 444487 12/14/2023 412-100-4430-00000 FY23/24 Marketing Services 2,162.74 False 444487 12/14/2023 001-112-4430-00000 FY23/24 Marketing Services 4,208.33 False 444487 12/14/2023 001-480-4430-00000 FY23/24 Marketing Services 1,708.33 False 444488 12/14/2023 412-100-4230-00000 TV Service - 11/25-12/24 Cust # 102007362 949.13 False 444489 12/14/2023 413-352-4470-00000 Sample delivery to North Coast Labs for WW & DW FY24 30.00 False 444490 12/14/2023 419-371-4530-00000 Employee reimbursment for D2 math classes 50.00 False 444491 12/14/2023 001-364-4390-10025 Full share jacket 59.10 False 444491 12/14/2023 419-371-4390-00000 Share bib 42.68 False 444491 12/14/2023 001-112-4392-00000 Tape 15.23 False
444491 12/14/2023 413-356-4390-35022 Hex bushing, Gate valve 131.59 False 444491 12/14/2023 413-353-4390-00000 Full share jacket 59.10 False 444491 12/14/2023 001-364-4390-10025 Share bib 42.69 False 444491 12/14/2023 419-371-4390-00000 Full share jacket 59.10 False 444491 12/14/2023 413-353-4390-00000 Share bib 42.68 False 444491 12/14/2023 413-356-4390-35022 Hex bushing, Gate valve 131.59 False 444492 12/14/2023 001-230-4390-00000 Cylinder rental x 11 195.10 False 444493 12/14/2023 419-371-4409-00000 Service Charge 61.44 False 444493 12/14/2023 419-371-4390-00000 Service Charge 82.55 False 444494 12/14/2023 412-000-3570-00000 Early Departure - Conf # 4913 45.00 False 444494 12/14/2023 001-000-3221-00000 Early Departure - Conf # 4913 4.50 False 444495 12/14/2023 419-371-4409-00000 Water Regulatory Compliance 2,398.00 False 444496 12/14/2023 413-352-4230-00000 WWTP phone 335.54 False 444496 12/14/2023 413-130-4230-00000 City Hall Shared Phone- 13.00 False 444496 12/14/2023 412-100-4230-00000 City Hall Shared Phone- 13.00 False 444496 12/14/2023 419-111-4230-00000 City Hall Shared Phone- 20.58 False 444496 12/14/2023 413-120-4230-00000 707 465-4405 downstairs fax 9.64 False 444496 12/14/2023 413-352-4230-00000 City Hall Shared Phone- 9.75 False 444496 12/14/2023 001-250-4230-00000 707 465-4405 downstairs fax 0.59 False 444496 12/14/2023 419-120-4230-00000 707-464-6517 monthly phone 35.16 False 444496 12/14/2023 001-470-4230-00000 707 465-4405 downstairs fax 1.04 False 444496 12/14/2023 001-350-4230-00000 707-464-9506 monthly phone 286.57 False 444496 12/14/2023 001-480-4230-00000 City Hall Shared Phone- 14.08 False 444496 12/14/2023 001-114-4230-00000 707 465-1719 upstairs fax 4.57 False 444496 12/14/2023 413-353-4230-00000 707 465-1719 upstairs fax 1.48 False 444496 12/14/2023 413-120-4230-00000 707-465-6208 monthly phone 47.56 False 444496 12/14/2023 413-353-4230-00000 City Hall Shared Phone- 20.58 False 444496 12/14/2023 001-470-4230-00000 707 465-1719 upstairs fax 0.98 False 444496 12/14/2023 001-470-4230-00000 City Hall Shared Phone- 11.91 False 444496 12/14/2023 419-130-4230-00000 City Hall Shared Phone- 12.99 False AP - 12-02-23 to 12-15-23 Council (12/20/2023) Page 6 of 15 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444496 12/14/2023 413-352-4230-00000 707 465-1719 upstairs fax 3.73 False 444496 12/14/2023 413-351-4230-00000 707 465-5275 Lab Phone Line 174.61 False 444496 12/14/2023 412-100-4230-00000 707 465-4405 downstairs fax 1.63 False 444496 12/14/2023 413-111-4230-00000 City Hall Shared Phone- 20.58 False 444496 12/14/2023 419-120-4230-00000 707 465-4405 downstairs fax 9.04 False 444496 12/14/2023 412-100-4230-00000 707 465-1719 upstairs fax 1.55 False 444496 12/14/2023 419-111-4230-00000 707 465-4405 downstairs fax 1.56 False 444496 12/14/2023 001-471-4230-00000 707-465-3914 monthly phone 99.93 False 444496 12/14/2023 001-350-4230-00000 City Hall Shared Phone- 47.65 False 444496 12/14/2023 001-111-4230-00000 707 465-4405 downstairs fax 1.78 False 444496 12/14/2023 419-111-4230-00000 707 465-1719 upstairs fax 1.48 False 444496 12/14/2023 001-120-4230-00000 City Hall Shared Phone - 111.55 False 444496 12/14/2023 413-352-4230-00000 Treatment Plant Phone: 465-3054 231.99 False 444496 12/14/2023 001-471-4230-00000 City Hall Shared Phone- 6.49 False 444496 12/14/2023 001-313-4230-00000 City Hall Shared Phone- 31.40 False 444496 12/14/2023 001-120-4230-00000 707 465-4405 downstairs fax 10.01 False 444496 12/14/2023 001-350-4230-00000 707 465-1719 upstairs fax 3.38 False 444496 12/14/2023 001-113-4230-00000 707 465-1719 upstairs fax 4.57 False 444496 12/14/2023 001-112-4230-00000 City Hall Shared Phone - 16.24 False 444496 12/14/2023 001-480-4230-00000 Pool Phone 465-5761 - 170.68 False 444496 12/14/2023 419-120-4230-00000 707-465-6208 monthly phone 47.55 False 444496 12/14/2023 413-120-4230-00000 707 465-1719 upstairs fax 9.14 False 444496 12/14/2023 420-115-4230-00000 707 465-1719 upstairs fax 4.57 False 444496 12/14/2023 001-480-4230-00000 707 465-4405 downstairs fax 1.03 False 444496 12/14/2023 001-240-4230-00000 707-464-2133 monthly phone 315.85 False 444496 12/14/2023 420-115-4230-00000 707 465-4405 downstairs fax 4.82 False 444496 12/14/2023 001-480-4230-00000 707 465-1719 upstairs fax 0.99 False 444496 12/14/2023 419-371-4230-00000 707 465-1719 upstairs fax 5.27 False 444496 12/14/2023 001-114-4230-00000 City Hall Shared Phone - 63.90 False 444496 12/14/2023 419-371-4230-00000 City Hall Shared Phone- 79.06 False 444496 12/14/2023 001-350-4230-00000 707 465-4405 downstairs fax 3.56 False 444496 12/14/2023 001-250-4230-00000 707 465-1719 upstairs fax 0.56 False 444496 12/14/2023 001-111-4230-00000 City Hall Shared Phone - 21.66 False 444496 12/14/2023 413-120-4230-00000 City Hall Shared Phone- 123.47 False 444496 12/14/2023 001-364-4230-00000 707 465-1719 upstairs fax 1.55 False 444496 12/14/2023 001-240-4230-00000 Radio to Sherriff - 28.85 False 444496 12/14/2023 001-471-4230-00000 707 465-4405 downstairs fax 1.04 False 444496 12/14/2023 001-480-4230-00000 707-464-6940 monthly phone 119.44 False 444496 12/14/2023 001-120-4230-00000 707 465-1719 upstairs fax 9.49 False 444496 12/14/2023 001-251-4230-00000 City Hall Shared Phone- 16.25 False 444496 12/14/2023 419-120-4230-00000 707 465-1719 upstairs fax 8.58 False 444496 12/14/2023 419-371-4230-00000 Water System Phone Bill 707-1006 - 27.76 False 444496 12/14/2023 001-113-4230-00000 707 465-4405 downstairs fax 4.82 False AP - 12-02-23 to 12-15-23 Council (12/20/2023) Page 7 of 15 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444496 12/14/2023 001-114-4230-00000 707 465-4405 downstairs fax 4.82 False 444496 12/14/2023 413-111-4230-00000 707 465-4405 downstairs fax 1.41 False 444496 12/14/2023 001-313-4230-00000 707 465-4405 downstairs fax 1.33 False 444496 12/14/2023 419-120-4230-00000 City Hall Shared Phone- 123.47 False 444496 12/14/2023 001-364-4230-00000 City Hall Shared Phone- 21.66 False 444496 12/14/2023 001-364-4230-00000 707 465-4405 downstairs fax 1.63 False 444496 12/14/2023 419-371-4230-00000 707-465-3386 Water Scada Phone 117.49 False 444496 12/14/2023 001-251-4230-00000 707 465-1719 upstairs fax 2.04 False 444496 12/14/2023 001-471-4230-00000 Cult Cntr Elev Alrm 707-464-4582 98.65 False 444496 12/14/2023 412-120-4230-00000 City Hall Shared Phone- 19.50 False 444496 12/14/2023 001-113-4230-00000 City Hall Shared Phone - 60.65 False 444496 12/14/2023 420-115-4230-00000 City Hall Shared Phone- 125.63 False 444496 12/14/2023 419-371-4230-00000 Water System Phone 464-2826 - 96.82 False 444496 12/14/2023 001-130-4230-00000 City Hall Shared Phone - 16.25 False 444496 12/14/2023 413-357-4230-00000 City Hall Shared Phone- 36.82 False 444496 12/14/2023 001-471-4230-00000 707 465-1719 upstairs fax 0.99 False 444496 12/14/2023 413-120-4230-00000 707-464-6517 monthly phone 35.17 False 444496 12/14/2023 419-371-4230-00000 707 465-4405 downstairs fax 5.56 False 444496 12/14/2023 001-250-4230-00000 City Hall Shared Phone- 14.08 False 444496 12/14/2023 413-111-4230-00000 707 465-1719 upstairs fax 1.33 False 444496 12/14/2023 508-508-4230-00000 707-464-9565 monthly phone 217.64 False 444496 12/14/2023 001-111-4230-00000 707 465-1719 upstairs fax 1.69 False 444496 12/14/2023 001-251-4230-00000 707 465-4405 downstairs fax 2.15 False 444496 12/14/2023 001-313-4230-00000 707 465-1719 upstairs fax 1.27 False 444496 12/14/2023 413-352-4230-00000 707 465-4405 downstairs fax 3.93 False 444496 12/14/2023 419-371-4230-00000 707-001-0001 SCADA telemetry link 42.72 False 444496 12/14/2023 413-353-4230-00000 707 465-4405 downstairs fax 1.56 False 444497 12/14/2023 508-508-4390-00000 Blade Fuses 9.53 False 444497 12/14/2023 508-508-4390-00000 Fuse holder 67.53 False 444497 12/14/2023 508-508-4390-00000 Ignition switch 5.08 False 444497 12/14/2023 508-508-4390-00000 Bay box 183.57 False 444497 12/14/2023 508-508-4390-00000 Warranty credit -16.77 False 444497 12/14/2023 001-240-4391-00000 Oil filter 4.33 False 444497 12/14/2023 508-508-4390-00000 Filter 2.68 False
444497 12/14/2023 508-508-4390-00000 Filters, spark plug 47.58 False 444497 12/14/2023 001-240-4391-00000 Battery terminal 17.08 False 444497 12/14/2023 508-508-4390-00000 Bay box 183.57 False 444497 12/14/2023 508-508-4390-00000 Serpentine Belt - RETURN -54.58 False 444497 12/14/2023 508-508-4390-00000 Gaskets, water outlet 28.13 False 444497 12/14/2023 508-508-4390-00000 V-Belt 36.20 False 444497 12/14/2023 413-356-4390-35022 Motor oil 16.35 False 444497 12/14/2023 508-508-4390-00000 Water Pump 143.29 False 444498 12/14/2023 508-508-4390-00000 Hex bit 33.54 False AP - 12-02-23 to 12-15-23 Council (12/20/2023) Page 8 of 15 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444498 12/14/2023 506-506-4390-00000 Key blanks 27.82 False 444498 12/14/2023 001-364-4390-10025 Photo control for lights 286.86 False 444498 12/14/2023 506-506-4390-00000 Key blanks 13.70 False 444498 12/14/2023 419-371-4390-00000 Pressure transmitter 222.62 False 444499 12/14/2023 001-240-4530-00000 11/16-11/22/23 Sparks, NV - CNOA Training - per diem - FINAL 160.42 False 444500 12/14/2023 413-000-1202-00000 Sludge hauling - reimbursed 2,178.75 False 444500 12/14/2023 413-000-1202-00000 Sludge hauling - reimbursed 2,220.66 False 444500 12/14/2023 413-000-1202-00000 Sludge hauling - reimbursed 2,091.47 False 444500 12/14/2023 413-000-1202-00000 Sludge hauling - reimbursed 2,115.92 False 444501 12/14/2023 413-351-4390-00000 Microbiological Testing: dehydrated media, sterile supplies FY24 117.89 False 444502 12/14/2023 419-120-4240-00000 UB Mailing Service - Nov 23 963.77 False 444502 12/14/2023 413-120-4240-00000 UB Mailing Service - Nov 23 963.76 False 444503 12/14/2023 001-230-4391-00000 Flat tire repair 49.99 False 444503 12/14/2023 001-240-4391-00000 Two tires for unit #56 762.58 False 444504 12/14/2023 001-000-3221-00000 Cancelled with 72 hours notice - Conf #4749 3.77 False 444504 12/14/2023 412-000-3570-00000 Cancelled with 72 hours notice - Conf #4749 37.73 False 444505 12/14/2023 001-240-4530-00000 11/12-11/18/23 - Marina, CA -ICI S Assault Trng - per diem FINAL 116.55 False 444506 12/14/2023 001-240-4530-00000 8/7-8/10/23 - Davis APP Conference, per diem - FINAL 262.20 False 444506 12/14/2023 001-240-4530-00000 11/16-11/22/23 Sparks, NV - CNOA Training - per diem FINAL 160.42 False 444507 12/14/2023 419-371-4390-00000 Repair Clamp 49.43 False 444508 12/14/2023 419-000-2110-00000 Refund Check 112152-000, 1066 H ST 231.06 False 444509 12/14/2023 419-000-2110-00000 Refund Check 112204-000, 265 WINDING CREEK CIRCLE 135.58 False 444510 12/14/2023 001-240-4530-2020S Monthly K9 Maintenance - K9 Koysta - Nov 23 350.00 False 444510 12/14/2023 001-240-4530-00000 Monthly K9 Maintenance - Nov Kai - Nov 23 350.00 False 444511 12/14/2023 001-480-4550-00000 Laundry Service/Uniforms FY24 - Pool Mats 36.86 False 444511 12/14/2023 419-111-4370-00000 City Hall Mats 0.42 False 444511 12/14/2023 413-357-4370-00000 City Hall Mats 0.76 False 444511 12/14/2023 419-130-4370-00000 City Hall Mats 0.27 False 444511 12/14/2023 508-508-4320-00000 Laundry Service/Uniforms FY24 30.54 False 444511 12/14/2023 419-120-4370-00000 City Hall Mats 2.56 False 444511 12/14/2023 413-111-4370-00000 City Hall Mats 0.43 False 444511 12/14/2023 001-120-4370-00000 City Hall Mats 2.31 False 444511 12/14/2023 413-111-4370-00000 City Hall Mats 0.43 False 444511 12/14/2023 001-112-4370-00000 City Hall Mats 0.33 False 444511 12/14/2023 001-470-4370-00000 City Hall Mats 0.25 False 444511 12/14/2023 001-113-4370-00000 City Hall Mats 1.25 False 444511 12/14/2023 001-251-4370-00000 City Hall Mats 0.33 False 444511 12/14/2023 001-471-4370-00000 City Hall Mats 0.14 False 444511 12/14/2023 001-480-4550-00000 Laundry Service/Uniforms FY24 - Pool Mats 33.23 False 444511 12/14/2023 508-508-4320-00000 Laundry Service/Uniforms FY24 30.54 False 444511 12/14/2023 001-364-4370-00000 City Hall Mats 0.44 False 444511 12/14/2023 419-371-4370-00000 City Hall Mats 1.64 False 444511 12/14/2023 001-350-4370-00000 City Hall Mats 0.99 False AP - 12-02-23 to 12-15-23 Council (12/20/2023) Page 9 of 15 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444511 12/14/2023 001-313-4370-00000 City Hall Mats 0.65 False 444511 12/14/2023 413-130-4370-00000 City Hall Mats 0.27 False 444511 12/14/2023 413-353-4320-00000 Laundry Service/Uniforms FY24 31.01 False 444511 12/14/2023 001-313-4370-00000 City Hall Mats 0.65 False 444511 12/14/2023 001-111-4370-00000 City Hall Mats 0.45 False 444511 12/14/2023 001-470-4370-00000 City Hall Mats 0.25 False 444511 12/14/2023 412-120-4370-00000 City Hall Mats 0.27 False 444511 12/14/2023 413-352-4370-00000 City Hall Mats 0.21 False 444511 12/14/2023 413-351-4320-00000 Laundry Service/Uniforms FY24 15.48 False 444511 12/14/2023 001-480-4550-00000 Laundry Service/Uniforms FY24 - Pool Mats 36.86 False 444511 12/14/2023 413-352-4370-00000 City Hall Mats 0.21 False 444511 12/14/2023 001-251-4370-00000 City Hall Mats 0.33 False 444511 12/14/2023 413-351-4320-00000 Laundry Service/Uniforms FY24 15.48 False 444511 12/14/2023 412-100-4370-00000 City Hall Mats 0.41 False 444511 12/14/2023 413-353-4370-00000 City Hall Mats 0.43 False 444511 12/14/2023 001-250-4370-00000 City Hall Mats 0.29 False 444511 12/14/2023 001-480-4370-00000 City Hall Mats 0.29 False 444511 12/14/2023 413-353-4370-00000 City Hall Mats 0.43 False 444511 12/14/2023 413-351-4320-00000 Laundry Service/Uniforms FY24 22.14 False 444511 12/14/2023 508-508-4320-00000 Laundry Service/Uniforms FY24 30.54 False 444511 12/14/2023 001-130-4370-00000 City Hall Mats 0.33 False 444511 12/14/2023 420-115-4370-00000 City Hall Mats 2.60 False 444511 12/14/2023 001-350-4370-00000 City Hall Mats 0.99 False 444511 12/14/2023 001-250-4370-00000 City Hall Mats 0.29 False 444511 12/14/2023 001-471-4370-00000 City Hall Mats 0.14 False 444511 12/14/2023 413-120-4370-00000 City Hall Mats 2.56 False 444511 12/14/2023 001-120-4370-00000 City Hall Mats 2.31 False 444511 12/14/2023 413-353-4320-00000 Laundry Service/Uniforms FY24 31.01 False 444511 12/14/2023 413-353-4320-00000 Laundry Service/Uniforms FY24 31.01 False 444511 12/14/2023 001-480-4370-00000 City Hall Mats 0.29 False 444511 12/14/2023 001-114-4370-00000 City Hall Mats 1.32 False 444511 12/14/2023 001-113-4370-00000 City Hall Mats 1.25 False 444511 12/14/2023 419-120-4370-00000 City Hall Mats 2.56 False 444511 12/14/2023 420-115-4370-00000 City Hall Mats 2.60 False 444511 12/14/2023 413-130-4370-00000 City Hall Mats 0.27 False 444511 12/14/2023 001-111-4370-00000 City Hall Mats 0.45 False 444511 12/14/2023 001-130-4370-00000 City Hall Mats 0.33 False 444511 12/14/2023 419-130-4370-00000 City Hall Mats 0.27 False 444511 12/14/2023 001-112-4370-00000 City Hall Mats 0.33 False 444511 12/14/2023 413-357-4370-00000 City Hall Mats 0.76 False 444511 12/14/2023 412-120-4370-00000 City Hall Mats 0.27 False 444511 12/14/2023 001-364-4370-00000 City Hall Mats 0.44 False 444511 12/14/2023 419-371-4370-00000 City Hall Mats 1.64 False AP - 12-02-23 to 12-15-23 Council (12/20/2023) Page 10 of 15 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444511 12/14/2023 419-111-4370-00000 City Hall Mats 0.42 False 444511 12/14/2023 413-120-4370-00000 City Hall Mats 2.56 False 444511 12/14/2023 001-114-4370-00000 City Hall Mats 1.32 False 444511 12/14/2023 412-100-4370-00000 City Hall Mats 0.41 False 444512 12/14/2023 419-000-2110-00000 Refund Check 105296-003, 265 W JEFFERSON AVE 81.16 False 444513 12/14/2023 001-480-4390-00000 O-Ring 2.14 False
444513 12/14/2023 001-480-4390-00000 O-Ring 2.14 False
444514 12/14/2023 413-000-2112-00000 Retention Release - project completed 13,634.13 False 444515 12/14/2023 413-351-4390-00000 ACS Chemicals, Reagents, equipment, and misc supplies FY24 1,525.64 False 444515 12/14/2023 413-000-2122-00000 ACS Chemicals, Reagents, equipment, and misc supplies FY24 -108.70 False 444516 12/14/2023 001-000-3221-00000 Cancelled with 72 hours notice - Conf #4951 15.27 False 444516 12/14/2023 412-000-3570-00000 Cancelled with 72 hours notice - Conf #4951 152.73 False 444517 12/14/2023 419-000-2110-00000 Refund Check 111601-000, 3071 PARKWAY DR 232.01 False 444518 12/14/2023 419-000-2110-00000 Refund Check 106129-001, 224 3RD ST #1 95.00 False 444519 12/14/2023 413-352-4470-00000 External testing for WWTP FY24 3,103.00 False 444519 12/14/2023 413-352-4470-00000 External testing for WWTP FY24 285.00 False 444521 12/14/2023 508-508-4390-60001 V-Belt 35.97 False 444522 12/14/2023 001-471-4450-00000 FY24 Elevator Maintenance - 12/01-12/31 348.94 False 444523 12/14/2023 001-113-4370-00000 Janitorial Supplies- City-Wide 1.28 False 444523 12/14/2023 001-471-4370-00000 Janitorial Supplies- City-Wide 12.86 False 444523 12/14/2023 001-114-4370-00000 Janitorial Supplies- City-Wide 1.29 False 444523 12/14/2023 001-470-4370-00000 Janitorial Supplies- City-Wide 144.66 False 444523 12/14/2023 001-113-4370-00000 Janitorial Supplies- City-Wide 0.84 False 444523 12/14/2023 001-251-4370-00000 Janitorial Supplies- City-Wide 1.21 False 444523 12/14/2023 001-111-4370-00000 Janitorial Supplies- City-Wide 1.28 False 444523 12/14/2023 001-111-4370-00000 Janitorial Supplies- City-Wide 0.84 False 444523 12/14/2023 412-100-4370-00000 Janitorial Supplies- City-Wide 12.85 False 444523 12/14/2023 419-120-4370-00000 Janitorial Supplies- City-Wide 0.84 False 444523 12/14/2023 413-352-4370-00000 Janitorial Supplies- City-Wide 24.18 False 444523 12/14/2023 413-352-4370-00000 Janitorial Supplies- City-Wide 12.86 False 444523 12/14/2023 001-240-4370-00000 Janitorial Supplies- City-Wide 8.43 False 444523 12/14/2023 001-350-4370-00000 Janitorial Supplies- City-Wide 36.65 False 444523 12/14/2023 508-508-4370-00000 Janitorial Supplies- City-Wide 30.23 False 444523 12/14/2023 001-480-4370-00000 Janitorial Supplies- City-Wide 60.46 False 444523 12/14/2023 412-100-4370-00000 Janitorial Supplies- City-Wide 8.43 False 444523 12/14/2023 420-115-4370-00000 Janitorial Supplies- City-Wide 0.84 False 444523 12/14/2023 001-471-4370-00000 Janitorial Supplies- City-Wide 24.18 False 444523 12/14/2023 420-115-4370-00000 Janitorial Supplies- City-Wide 2.42 False 444523 12/14/2023 001-111-4370-00000 Janitorial Supplies- City-Wide 2.42 False 444523 12/14/2023 001-470-4370-00000 Janitorial Supplies- City-Wide 94.81 False 444523 12/14/2023 001-240-4370-00000 Janitorial Supplies- City-Wide 24.18 False 444523 12/14/2023 506-506-4370-00000 Janitorial Supplies- City-Wide 24.18 False 444523 12/14/2023 001-114-4370-00000 Janitorial Supplies- City-Wide 0.85 False AP - 12-02-23 to 12-15-23 Council (12/20/2023) Page 11 of 15 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444523 12/14/2023 001-240-4370-00000 Janitorial Supplies- City-Wide 12.86 False 444523 12/14/2023 508-508-4370-00000 Janitorial Supplies- City-Wide 16.07 False 444523 12/14/2023 419-120-4370-00000 Janitorial Supplies- City-Wide 2.42 False 444523 12/14/2023 420-115-4370-00000 Janitorial Supplies- City-Wide 1.29 False 444523 12/14/2023 001-251-4370-00000 Janitorial Supplies- City-Wide 0.42 False 444523 12/14/2023 001-120-4370-00000 Janitorial Supplies- City-Wide 5.14 False 444523 12/14/2023 001-480-4370-00000 Janitorial Supplies- City-Wide 32.15 False 444523 12/14/2023 413-120-4370-00000 Janitorial Supplies- City-Wide 1.28 False 444523 12/14/2023 001-313-4370-00000 Janitorial Supplies- City-Wide 1.28 False 444523 12/14/2023 001-114-4370-00000 Janitorial Supplies- City-Wide 2.42 False 444523 12/14/2023 412-100-4370-00000 Janitorial Supplies- City-Wide 24.18 False 444523 12/14/2023 001-120-4370-00000 Janitorial Supplies- City-Wide 3.37 False 444523 12/14/2023 001-113-4370-00000 Janitorial Supplies- City-Wide 2.41 False 444523 12/14/2023 001-470-4370-00000 Janitorial Supplies- City-Wide 272.04 False 444523 12/14/2023 413-120-4370-00000 Janitorial Supplies- City-Wide 2.42 False 444523 12/14/2023 419-120-4370-00000 Janitorial Supplies- City-Wide 1.28 False 444523 12/14/2023 508-508-4370-00000 Janitorial Supplies- City-Wide 10.53 False 444523 12/14/2023 001-313-4370-00000 Janitorial Supplies- City-Wide 0.84 False 444523 12/14/2023 506-506-4370-00000 Janitorial Supplies- City-Wide 8.42 False 444523 12/14/2023 506-506-4370-00000 Janitorial Supplies- City-Wide 12.86 False 444523 12/14/2023 001-471-4370-00000 Janitorial Supplies- City-Wide 8.43 False 444523 12/14/2023 413-352-4370-00000 Janitorial Supplies- City-Wide 8.43 False 444523 12/14/2023 001-350-4370-00000 Janitorial Supplies- City-Wide 68.92 False 444523 12/14/2023 001-480-4370-00000 Janitorial Supplies- City-Wide 21.07 False 444523 12/14/2023 001-251-4370-00000 Janitorial Supplies- City-Wide 0.65 False 444523 12/14/2023 001-313-4370-00000 Janitorial Supplies- City-Wide 2.41 False 444523 12/14/2023 413-120-4370-00000 Janitorial Supplies- City-Wide 0.84 False 444523 12/14/2023 001-120-4370-00000 Janitorial Supplies- City-Wide 9.67 False 444523 12/14/2023 001-350-4370-00000 Janitorial Supplies- City-Wide 24.02 False 444524 12/14/2023 001-240-4380-00000 Dog food for K9 Lt. Kai 93.10 False 444524 12/14/2023 001-240-4380-2020S Dog food for Sgt. Koysta 112.58 False 444525 12/14/2023 001-480-4230-00000 Fire Monitoring - 12/01/23-02/09/24 88.50 False 444525 12/14/2023 413-351-4450-00000 Alarm and Fire monitoring for WWTP & Water Lab 11/01-1/31/24 205.50 False 444525 12/14/2023 413-352-4450-00000 Alarm and Fire monitoring for WWTP & Water Lab 11/01-1/31/24 552.00 False 444526 12/14/2023 506-506-4450-00000 Alarm monitoring start-up - Oct- Dec 23 119.97 False 444526 12/14/2023 001-240-4450-00000 Alarm service - Jan-March 2024 119.97 False 444526 12/14/2023 413-351-4450-00000 Intrusion alarm - WQL 1,355.00 False 444526 12/14/2023 506-506-4230-00000 Alarm service - Jan-March 2024 119.97 False 444526 12/14/2023 001-230-4451-00000 Alarm service - Jan-March 2024 143.97 False 444527 12/14/2023 001-111-4409-CLTDV Video production - additional day for project CRC-005 Coastal St 1,200.00 False 444528 12/14/2023 001-130-4550-00000 Online Legal Services - 10/01-10/31 137.50 False 444528 12/14/2023 413-130-4550-00000 Online Legal Services - 09/01-09/30 68.75 False 444528 12/14/2023 419-130-4550-00000 Online Legal Services - 10/01-10/31 68.75 False AP - 12-02-23 to 12-15-23 Council (12/20/2023) Page 12 of 15 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444528 12/14/2023 001-130-4550-00000 Online Legal Services - 11/01-11/30 137.50 False 444528 12/14/2023 001-130-4550-00000 Online Legal Services - 09/01-09/30 137.50 False 444528 12/14/2023 413-130-4550-00000 Online Legal Services - 10/01-10/31 68.75 False 444528 12/14/2023 413-130-4550-00000 Online Legal Services - 11/01-11/30 68.75 False 444528 12/14/2023 419-130-4550-00000 Online Legal Services - 09/01-09/30 68.75 False 444528 12/14/2023 419-130-4550-00000 Online Legal Services - 11/01-11/30 68.75 False 444529 12/14/2023 001-480-4390-00000 Breaker 275.81 False 444529 12/14/2023 001-480-4390-00000 Breaker 431.76 False 444530 12/14/2023 419-000-2110-00000 Refund Check 008012-000, 2945 LESINA RD 37.25 False 444530 12/14/2023 419-000-2110-00000 Refund Check 008012-000, 2945 LESINA RD 0.45 False 444531 12/14/2023 506-506-4450-00000 FY24 Janitorial Services - Police Dept, City Hall, & Water - Nov 470.00 False 444531 12/14/2023 412-100-4450-00000 Cleaning of RV park restrooms - Oct 23 725.00 False 444531 12/14/2023 001-470-4450-00000 Cleaning of park restrooms - Nov 23 2,950.00 False 444531 12/14/2023 412-100-4450-00000 Cleaning of RV park restrooms - Nov 23 1,450.00 False 444532 12/14/2023 001-000-3221-00000 Early Departure - Conf # 4909 48.20 False 444532 12/14/2023 412-000-3570-00000 Early Departure - Conf # 4909 482.00 False 444533 12/14/2023 001-240-4530-00000 11/16-11/22/23 - Sparks, NV - CNOA Training - per diem FINAL 160.42 False 444534 12/14/2023 419-000-2110-00000 Refund Check 111922-000, 841 K ST 155.30 False 444535 12/14/2023 419-120-4415-00000 Online & IVR UB Payment Service - Credit for Inv #INV-015032 -1,241.40 False 444535 12/14/2023 413-120-4415-00000 Online & IVR UB Payment Service 1,202.40 False 444535 12/14/2023 419-120-4415-00000 Online & IVR UB Payment Service- Rplcmt Inv for # INV-015032 1,171.90 False 444535 12/14/2023 413-120-4415-00000 Online & IVR UB Payment Service- Rplcmt Inv for # INV-015032 1,171.90 False 444535 12/14/2023 413-120-4415-00000 Online & IVR UB Payment Service - Credit for Inv #INV-015032 -1,241.40 False 444535 12/14/2023 419-120-4415-00000 Online & IVR UB Payment Service 1,202.40 False 444536 12/14/2023 412-000-3570-00000 Cancelled with 72 hours notice - Conf #4874 86.36 False 444536 12/14/2023 001-000-3221-00000 Cancelled with 72 hours notice - Conf #4874 8.64 False 444537 12/14/2023 901-240-4799-2020S X-Ray Police building for Rebar 2,772.60 False 444538 12/14/2023 419-000-2110-00000 Refund Check 103838-000, 220 LEIF CIRCLE 112.90 False 444539 12/14/2023 419-000-2110-00000 Refund Check 109522-000, 4665 KINGS VALLEY RD 97.00 False 444540 12/14/2023 419-000-2110-00000 Refund Check 110153-000, 967 I ST 155.30 False 444541 12/14/2023 001-000-3321-00000 RV Park Fees 530.00 False 444541 12/14/2023 412-100-4685-00000 RV Park Fees 175.00 False 444542 12/14/2023 001-480-4409-00000 Lifegaurd cetifications 250.00 False 444543 12/14/2023 413-130-4550-00000 Annual California State Bar Dues - 262100 VAK(V203308) 127.50 False 444543 12/14/2023 001-130-4550-00000 Annual California State Bar Dues - 262100 VAK(V203308) 255.00 False 444543 12/14/2023 419-130-4550-00000 Annual California State Bar Dues - 262100 VAK(V203308) 127.50 False 444544 12/14/2023 419-000-2610-00000 FY24 Safe drinking water loan - final payment 175,000.00 False 444545 12/14/2023 419-120-4310-00000 Double sided copies 173.20 False 444545 12/14/2023 506-506-4390-00000 Redon - white 48.99 False 444546 12/14/2023 901-364-4799-FSTGI Front Street G to I Storm Drain Project - thru 11/30/23 642,015.50 False 444546 12/14/2023 901-000-2112-00000 Front Street G to I Storm Drain Project -Thru 11/30 - RENTENTION -32,100.78 False 444547 12/14/2023 001-480-4390-00000 Fred's Fall Adventure Camper Shirts 1,136.62 False 444548 12/14/2023 001-364-4450-10025 Removal of Cypress Tree from Surf & Turf parking lot using RMAP 4,250.00 False AP - 12-02-23 to 12-15-23 Council (12/20/2023) Page 13 of 15 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444549 12/14/2023 001-240-4450-00000 Monthly service contract - 12/01-12/31 48.32 False 444550 12/14/2023 413-351-4390-00000 PAYPAL: PDF Batch software 23.90 False 444550 12/14/2023 001-112-4390-00000 SAFEWAY: City Chamber Mixer 11.50 False 444550 12/14/2023 001-112-4430-00000 FACEBOOK: Art Exhibit Promo 15.00 False 444550 12/14/2023 420-115-4450-00000 DNSFILTER: DNS Filtering 88.00 False 444550 12/14/2023 420-115-4390-00000 COSTCO: IT Batteries 35.95 False 444550 12/14/2023 001-112-4390-00000 RUMIANO CHEESE: Art Exhibit snacks 43.65 False 444550 12/14/2023 001-110-4312-00000 SAMSUNG: Tablet for City Councilman Ray Altman 1,302.99 False 444550 12/14/2023 001-350-4550-00000 APPLE.COM: PW Mgr iCloud 0.99 False 444550 12/14/2023 001-000-2122-00000 COSTCO: Swim Camp - TAX -16.84 False 444550 12/14/2023 001-480-4390-00000 FUN EXPRESS: Halloween decor, games, supplies for Monster Splash 503.43 False 444550 12/14/2023 420-115-4450-00000 DUO: MFA for City Staff 180.00 False 444550 12/14/2023 001-112-4390-00000 SAFEWAY: Art Exhibit snacks 54.71 False 444550 12/14/2023 420-115-4450-00000 SPAM HERO: Spam filtering 10.00 False 444550 12/14/2023 001-112-4392-00000 WALMART: Christmas light parade float supplies 570.23 False 444550 12/14/2023 001-480-4390-00000 WALMART: Swim camp training 49.83 False 444550 12/14/2023 420-115-4450-00000 DUO: MFD for City Staff 180.00 False 444550 12/14/2023 001-480-4390-00000 WALMART: Parts and supplies 34.12 False 444550 12/14/2023 412-100-4390-00000 WALMART: RV Park Office supplies 54.97 False 444550 12/14/2023 001-112-4392-00000 DOLLAR TREE: Christmas parade 16.34 False 444550 12/14/2023 420-115-4390-00000 PAYPAL: Motherboard replacement 43.25 False 444550 12/14/2023 001-112-4390-00000 SAFEWAY: City Chamber Mixer 86.17 False 444550 12/14/2023 001-112-4390-00000 SAFEWAY: Art Exhibit snacks 23.50 False 444550 12/14/2023 001-480-4390-00000 WALMART: Swim camp training 146.84 False 444550 12/14/2023 001-480-4390-00000 FUN EXPRESS: Halloweeen supplies 453.56 False 444550 12/14/2023 420-115-4312-00000 APPLE.COM: iCloud backup for HR 0.99 False 444550 12/14/2023 001-112-4409-00000 MARQ: Media Design Platform 15.00 False 444550 12/14/2023 420-115-4312-00000 APPLE: Phone/iCloud backup storage 0.99 False 444550 12/14/2023 001-480-4320-00000 INKWEAR: Uniforms 108.25 False 444550 12/14/2023 001-480-4430-00000 FACEBOOK: Halloween/Swim Camp promo 85.28 False 444550 12/14/2023 001-480-4530-00000 STARFISH AQUATICS: Conf & traning 169.00 False 444550 12/14/2023 420-115-4450-00000 SPAM HERO: Spam filtering 10.00 False 444550 12/14/2023 001-480-4390-00000 WALMART: Parts and supplies 58.92 False 444550 12/14/2023 420-115-4450-00000 WASABI TECH: Cloud backup storage 7.22 False 444550 12/14/2023 420-115-4450-00000 ZOOM: Zoom subscription 9/22-10/21 319.86 False 444550 12/14/2023 001-112-4392-00000 WALMART: Christmas parade 223.91 False 444550 12/14/2023 001-480-4390-00000 DOLLAR TREE: Halloween supplies 35.28 False 444550 12/14/2023 001-480-4390-00000 DISCOUNT SCHOOL SUPPLY: Fred's Fall Adventure Swim Camp Supplies 613.24 False 444550 12/14/2023 001-112-4550-0ARPA ADOBE: Photoshop subscription for grants coordinator 20.99 False 444550 12/14/2023 420-115-4409-00000 PAYPAL: SSL Certificate renewal for water scada 26.86 False 444550 12/14/2023 001-480-4390-00000 WALMART: Halloween supplies 35.01 False 444550 12/14/2023 001-480-4390-00000 WALMART: Halloween supplies 115.01 False 444550 12/14/2023 420-115-4450-00000 ZOOM: Zoom subscription 10/22-11/21 319.86 False AP - 12-02-23 to 12-15-23 Council (12/20/2023) Page 14 of 15 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444550 12/14/2023 001-480-4390-00000 COSTCO: Swim Camp 249.27 False 444550 12/14/2023 001-480-4390-00000 WALMART: Swim camp training 7.85 False 444550 12/14/2023 001-112-4390-00000 DOLLAR TREE: City Chamber Mixer 14.98 False 444550 12/14/2023 001-350-4450-00000 CBI DRAFTSIGHT: Drafting software renewal 499.00 False 444550 12/14/2023 001-112-4430-00000 GODADDY: Domain registration 22.16 False 444550 12/14/2023 420-115-4312-00000 APPLE: Phone/iCloud backup storage 0.99 False 444550 12/14/2023 001-000-2122-00000 COSTCO: Halloweeen supplies - TAX -30.59 False 444550 12/14/2023 001-480-4320-00000 INKWEAR CLOTHING CO: Lifeguard uniforms for the pool 541.25 False 444550 12/14/2023 001-480-4390-00000 COSTCO: Halloweeen supplies 401.40 False 444550 12/14/2023 420-115-4450-00000 WASABI: Cloud backup storage 5.99 False 444550 12/14/2023 001-480-4390-00000 WALMART: Parts and supplies 14.90 False 444550 12/14/2023 001-471-4390-00000 SAFEWAY: Cleaning supplies for cultural center 38.26 False 444550 12/14/2023 420-115-4450-00000 DNSFILTER: DNS Filtering 88.00 False 444550 12/14/2023 001-480-4409-00000 MARQ: Media Design Platform 15.00 False 444550 12/14/2023 001-230-4530-00000 REDHELMETTRAINING: Fire Marshal 5 part Series 1,820.00 False 444550 12/14/2023 001-112-4390-00000 WALMART: City Chamber Mixer 60.63 False 444550 12/14/2023 001-112-4550-0ARPA ADOBE: Photoshop subscription for grants coordinator 20.99 False 444550 12/14/2023 001-112-4390-00000 WALMART: City Chamber Mixer 66.60 False 444551 12/14/2023 001-000-1510-00000 Reset Postage-City Hall 2,000.00 False 444552 12/14/2023 419-371-4230-00000 Water SCADA Cellular 296.99 False 444552 12/14/2023 419-371-4230-00000 Water SCADA Cellular 296.99 False 444553 12/14/2023 412-000-3570-00000 Cancelled with 72 hours notice - Conf #4794 28.36 False 444553 12/14/2023 001-000-3221-00000 Cancelled with 72 hours notice - Conf #4794 2.84 False 444554 12/14/2023 001-000-3221-00000 Cancelled with 72 hours notice - Conf #4794 13.64 False 444554 12/14/2023 412-000-3570-00000 Cancelled with 72 hours notice - Conf #4794 136.36 False 444555 12/14/2023 419-371-4390-00000 80 Cones; 50 Barricades; 50 Crowd control barriers 3,026.98 False 444555 12/14/2023 413-353-4390-00000 80 Cones; 50 Barricades; 50 Crowd control barriers 3,026.98 False 444555 12/14/2023 001-364-4390-10025 80 Cones; 50 Barricades; 50 Crowd control barriers 3,026.98 False 1,148,668.56
AP - 12-02-23 to 12-15-23 Council (12/20/2023) Page 15 of 15 AP
12-02-23 to 12-15-23 Housing
User: [email protected]
Printed: 12/20/2023 3:05:27 PM
Check Date Check Number Description Amount Selected For Void 12/14/2023 444511 City Hall Mats 0.22 False
12/14/2023 444511 City Hall Mats 0.22 False
12/14/2023 444464 CH Office Supplies 0.33 False
12/14/2023 444496 707 465-1719 upstairs fax 1.12 False
12/14/2023 444464 CH Office Supplies 1.18 False
12/14/2023 444496 707 465-4405 downstairs fax 1.19 False 12/14/2023 444476 Internet Service - 3.36 False
12/14/2023 444523 Janitorial Supplies- City-Wide 8.43 False 12/14/2023 444496 City Hall Shared Phone- 10.83 False
12/14/2023 444523 Janitorial Supplies- City-Wide 12.86 False 12/14/2023 444523 Janitorial Supplies- City-Wide 24.18 False 12/14/2023 444472 Copier monthly maintenance - 10/25-11/24 26.56 False 12/14/2023 444472 Copier monthly maintenance - 10/25-11/24 29.04 False 12/14/2023 444464 Printer Cartridge, labels 72.50 False 12/14/2023 444520 Pest service 82.00 False
12/14/2023 444496 707-464-2692 HA Fax Line 104.17 False 12/14/2023 444464 HUD/Building inspection supplies 150.19 False 528.38
AP - 12-02-23 to 12-15-23 Housing (12/20/2023) Page 1 of 1 Accounts Payable
User:

Printed:
[email protected]
1/3/2024 10:59 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 12/22/2023 0.00 12,428.96 ACH FITTAX FIT Payroll Taxes Auto Pay 12/22/2023 0.00 46,875.45 ACH PERS2 Public Emp Retirement Sys 12/22/2023 0.00 34,579.08 ACH FITTAX FIT Payroll Taxes Auto Pay 12/19/2023 0.00 813.87 ACH PERS2 Public Emp Retirement Sys 12/19/2023 0.00 32,475.93 ACH PERS2 Public Emp Retirement Sys 12/19/2023 0.00 9,012.77 444556 ICMARE Mission Square 12/19/2023 0.00 3,447.98
444557 ARBA NBBE Insurance Trust ARBA 12/22/2023 0.00 868.00 444558 CASTATE CA State Disbursement Unit 12/22/2023 0.00 358.12 444559 NCHEAL Sydney M Clinton 12/22/2023 0.00 235.00
444560 WAMUTU Crescent City Employees Association 12/22/2023 0.00 65.00 444561 CCPOLI Crescent City Police Officer's Association 12/22/2023 0.00 550.00 444562 REDWMO Kevin J Caldwell MD Inc 12/22/2023 0.00 388.00 444563 ICMARE Mission Square 12/22/2023 0.00 14,420.70
444564 PORACRMT PORAC RMT 12/22/2023 0.00 1,200.00
444565 CAPLIVE Secure Screening Solutions, Inc 12/22/2023 0.00 44.00 444566 ZCAJUSTA ST CA Dept Of Justice 12/22/2023 0.00 47.00 444567 AECOM AECOM Technical Services Inc 12/21/2023 0.00 21,193.27 444568 AMAZON Amazon Capital Services, Inc 12/21/2023 0.00 83.33 444569 BLUEALLY BlueAlly Technology Solutions, LLC 12/21/2023 0.00 8,335.25 444570 UB*05909 CLAUDE BOND 12/21/2023 0.00 210.03
444571 BOOKCTR BookingCenter.com LLC 12/21/2023 0.00 150.00 444572 CURRYE Brad Coleman Inc 12/21/2023 0.00 184.70
444573 CARAHSOF Carahsoft Technology Corporation 12/21/2023 0.00 14.99 444574 CAREYK Kevin Carey 12/21/2023 0.00 429.20
444575 UB*05897 VIDI CASAS 12/21/2023 0.00 210.03
444576 UB*05898 REBECCA CLAY 12/21/2023 0.00 230.02
444577 UB*05896 ASHLEY CONLEY 12/21/2023 0.00 67.76
444578 DAILYT Country Media Inc. 12/21/2023 0.00 730.35 444579 DNSOLI County of Del Norte 12/21/2023 0.00 415.61 444580 DNCBOS Del Norte County 12/21/2023 0.00 115.00
444581 FASTENAL Fastenal Company 12/21/2023 0.00 271.79 444582 FERGUS Ferguson US Holdings Inc 12/21/2023 0.00 8,355.75 444583 VERIZO2 Frontier California Inc 12/21/2023 0.00 790.00 444584 GERARVir Virginia Gerard 12/21/2023 0.00 95.00
444585 GRAING Grainger 12/21/2023 0.00 130.42
444586 HAMWSG Hambro WSG Inc 12/21/2023 0.00 18,013.14
444587 UB*05903 DOMINIQUE HAUSLER 12/21/2023 0.00 250.00 444588 HEMMIN Hemmingsen Contracting Co Inc 12/21/2023 0.00 1,883.55 444589 HSI HSI Emergency Care Solutions, Inc. 12/21/2023 0.00 2,917.34 444590 UB*05910 CORRINA HUTCHENS 12/21/2023 0.00 84.26
444591 HUTCHENS Elizabeth Hutchens 12/21/2023 0.00 284.63 444592 RECALL Iron Mountain 12/21/2023 0.00 139.93
444593 BICOASTA KPOD, LLC. 12/21/2023 0.00 360.00
444594 UB*05901 JOSHUA LEE 12/21/2023 0.00 155.30
444595 THRIFT Malcolm Kelly Inc. 12/21/2023 0.00 31.80
444596 Mayes Wade Mayes 12/21/2023 0.00 200.00
AP Checks by Date - Summary by Check Number (1/3/2024 10:59 AM) Page 1 Check No Vendor No Vendor Name Check Date Void Checks Check Amount 444597 UB*05905 JESSE MC CANN 12/21/2023 0.00 158.45
444598 UB*05884 KATELYN MEMORY 12/21/2023 0.00 114.42
444599 MISSIO Mission Linen Supply 12/21/2023 0.00 36.86 444600 UB*05900 ELIZABETH MYERS 12/21/2023 0.00 187.21
444601 UB*05902 GRACE NATELBORG 12/21/2023 0.00 155.30
444602 UB*05886 MARY NISKI 12/21/2023 0.00 95.00
444603 NCLAB North Coast Laboratories LTD 12/21/2023 0.00 305.00 444604 UB*05907 JAY NOVAK 12/21/2023 0.00 161.62
444605 JACOBS Operations Management International, Inc. 12/21/2023 0.00 126,195.65 444606 OREILLY O'Reilly Auto Enterprises LLC 12/21/2023 0.00 19.04 444607 MENDES Pacific Packaging & Supply Co Inc 12/21/2023 0.00 122.06 444608 PACPOW PacifiCorp 12/21/2023 0.00 40,320.33
444609 HITECHSE Pinger Industries, Inc. 12/21/2023 0.00 119.97 444610 UB*05908 GABRIEL POWELL 12/21/2023 0.00 284.10
444611 DNDISP Recology Del Norte 12/21/2023 0.00 1,800.46 444612 PLATT Rexel USA, Inc. 12/21/2023 0.00 10.61
444613 CAMPSPOT Rezplot Systems, LLC 12/21/2023 0.00 489.00 444614 UB*05895 MONICA RINKEVICZ 12/21/2023 0.00 20.74
444615 UB*05899 CHRISTIAN SHAW 12/21/2023 0.00 100.00
444616 UB*05894 EDWARD SISSON 12/21/2023 0.00 37.10
444617 UB*05891 DANA SMITH 12/21/2023 0.00 3.00
444618 UB*05906 JAMES SNOW 12/21/2023 0.00 431.00
444619 IAMSTAR Starguard Elite LLC 12/21/2023 0.00 200.00 444620 UB*05911 CHASE STOCKWELL 12/21/2023 0.00 155.30
444621 DNOFFI Debra Stover 12/21/2023 0.00 96.26
444622 UB*05904 KRISTIAN STREMBERG 12/21/2023 0.00 100.00 444623 TECHNI Technical Systems Inc 12/21/2023 0.00 4,620.34 444624 UBILRan Randy Ubillos 12/21/2023 0.00 95.00
444625 ZSWRCBWA SWRCB 12/22/2023 0.00 44,951.00
Report Total (76 checks): 0.00 445,527.13
AP Checks by Date - Summary by Check Number (1/3/2024 10:59 AM) Page 2 MEMO
TO: City Council
FROM: Kristie Bates, Finance Technician
DATE: 01/05/2024
SUBJECT: Accounts Payable Checks 12/16-12/29/2023
MESSAGE:

Please note that the total of the Accounts Payable checks reports dated 12/16-12/29 is $445,527.13.

The correct total is $445,777.13. This is due to a refund request that was generated on 12/27/2023 which is reflected on the AP report page 2 of 9 totaling $250. This refund check has not yet been printed, but is reflected here as the date requested falls within the date range.

AP
12-16-23 to 12-29-23 Council
User: [email protected]
Printed: 1/3/2024 10:58:06 AM
Check Numbe Check Date Acct 1 Description Amount Selected For Void 0 12/19/2023 610-000-2187-00000 PR Batch 00222.11.2023 ER PERS Contribution 5,836.88 False 0 12/19/2023 610-000-2187-00000 PR Batch 00222.11.2023 EE PERS Contribution 4,592.82 False 0 12/19/2023 610-000-2187-00000 PR Batch 00022.11.2023 Survivor Benefit 22.96 False 0 12/19/2023 610-000-2187-00000 PR Batch 00022.11.2023 ER PERS Contribution 9,089.44 False 0 12/19/2023 610-000-2187-00000 PR Batch 00002.11.2023 ER PERS Contribution 10,285.73 False 0 12/19/2023 610-000-2187-00000 PR Batch 00002.11.2023 Service Credit Purchase 413.20 False 0 12/19/2023 610-000-2187-00000 PR Batch 00022.11.2023 EE PERS Contribution 7,067.69 False 0 12/19/2023 610-000-2187-00000 PR Batch 00002.11.2023 EE PERS Contribution 8,032.59 False 0 12/19/2023 610-000-2187-00000 PR Batch 00002.11.2023 Survivor Benefit 36.27 False 0 12/22/2023 610-000-2187-00000 PR Batch 00222.12.2023 ER PERS Contribution 1.16 False 0 12/22/2023 610-000-2187-00000 PR Batch 00222.12.2023 EE PERS Contribution 1.17 False 0 12/22/2023 610-000-2187-00000 PR Batch 00222.12.2023 Survivor Benefit 0.93 False 0 12/19/2023 610-000-2188-00000 PR Batch 00911.12.2023 Medicare Employer Portion 262.52 False 0 12/19/2023 610-000-2188-00000 PR Batch 00911.12.2023 Medicare Employee Portion 262.52 False 0 12/19/2023 610-000-2189-00000 PR Batch 00911.12.2023 Federal Income Tax 288.83 False 0 12/19/2023 610-000-2187-00000 Credit for Police Holiday initial adjustment -12,901.65 False 0 12/19/2023 610-000-2187-00000 Charge for Police Holiday adjustment per PERS correction 9,012.77 False 0 12/22/2023 610-000-2185-00000 PR Batch 91111.12.2023 State Income Tax 7,094.08 False 0 12/22/2023 610-000-2189-00000 PR Batch 91111.12.2023 Federal Income Tax 20,103.54 False 0 12/22/2023 610-000-2188-00000 PR Batch 91111.12.2023 Medicare Employer Portion 1,806.53 False 0 12/22/2023 610-000-2185-00000 PR Batch 00002.12.2023 State Income Tax 2,907.58 False 0 12/22/2023 610-000-2185-00000 PR Batch 00022.12.2023 State Income Tax 2,427.30 False 0 12/22/2023 610-000-2189-00000 PR Batch 00022.12.2023 Federal Income Tax 7,811.81 False 0 12/22/2023 610-000-2188-00000 PR Batch 02222.12.2023 Medicare Employee Portion 9.00 False 0 12/22/2023 610-000-2188-00000 PR Batch 00022.12.2023 Medicare Employer Portion 1,252.64 False 0 12/22/2023 610-000-2188-00000 PR Batch 00002.12.2023 Medicare Employee Portion 1,566.67 False 0 12/22/2023 610-000-2189-00000 PR Batch 00002.12.2023 Federal Income Tax 9,690.42 False 0 12/22/2023 610-000-2188-00000 PR Batch 00022.12.2023 Medicare Employee Portion 1,252.64 False 0 12/22/2023 610-000-2187-00000 PR Batch 00002.12.2023 EE PERS Contribution 7,788.84 False 0 12/22/2023 610-000-2188-00000 PR Batch 00002.12.2023 Medicare Employer Portion 1,566.67 False 0 12/22/2023 610-000-2188-00000 PR Batch 02222.12.2023 Medicare Employer Portion 9.00 False 0 12/22/2023 610-000-2188-00000 PR Batch 91111.12.2023 Medicare Employee Portion 1,806.53 False 0 12/22/2023 610-000-2187-00000 PR Batch 00022.12.2023 EE PERS Contribution 7,074.16 False AP - 12-16-23 to 12-29-23 Council (1/3/2024) Page 1 of 9 Check Numbe Check Date Acct 1 Description Amount Selected For Void 0 12/22/2023 610-000-2187-00000 PR Batch 00002.12.2023 Survivor Benefit 35.34 False 0 12/22/2023 610-000-2187-00000 PR Batch 00022.12.2023 ER PERS Contribution 9,104.30 False 0 12/22/2023 610-000-2187-00000 PR Batch 00022.12.2023 Survivor Benefit 22.96 False 0 12/22/2023 610-000-2187-00000 PR Batch 00002.12.2023 Service Credit Purchase 413.20 False 0 12/27/2023 419-000-2110-00000 Refund Check 110990-000, 949 LAUFF AVE 250.00 False 0 12/22/2023 001-114-4121-00000 Adjustment for Sunny Gonzales (PA reportable) 92.85 False 0 12/22/2023 610-000-2187-00000 PR Batch 00002.12.2023 ER PERS Contribution 10,044.17 False 444556 12/19/2023 610-000-2178-00000 Plan # 300878 2,090.21 False 444556 12/19/2023 610-000-2186-00000 Plan # 306752 235.37 False 444556 12/19/2023 610-000-2186-00000 Plan # 306752 1,122.40 False 444557 12/22/2023 001-230-4125-00000 Fire insurance January 24 868.00 False 444558 12/22/2023 610-000-2170-00000 PR Batch 00002.12.2023 Child Support-CA 96.00 False 444558 12/22/2023 610-000-2170-00000 PR Batch 00002.12.2023 Child Support CA Flat Amt 2 103.36 False 444558 12/22/2023 610-000-2170-00000 PR Batch 00002.12.2023 Child Support-CA 158.76 False 444559 12/22/2023 001-230-4407-00000 Pre-employment screening - Fire 45.00 False 444559 12/22/2023 001-114-4407-00000 Pre-employment screening 90.00 False 444559 12/22/2023 001-350-4407-00000 Pre-employment screening - DOT through 12/31/24 100.00 False 444560 12/22/2023 610-000-2184-00000 PR Batch 00022.12.2023 CCEA Monthly Dues 10.00 False 444560 12/22/2023 610-000-2184-00000 PR Batch 00002.12.2023 CCEA Monthly Dues 55.00 False 444561 12/22/2023 610-000-2181-00000 PR Batch 00022.12.2023 CCPOA Dues 550.00 False 444562 12/22/2023 001-230-4407-00000 Pre-employment exams - Fire 388.00 False 444563 12/22/2023 610-000-2178-00000 Plan # 300878 440.76 False 444563 12/22/2023 610-000-2186-00000 Plan # 306752 947.39 False 444563 12/22/2023 610-000-2186-00000 Plan # 306752 7,724.44 False 444563 12/22/2023 610-000-2186-00000 Plan # 306752 1,619.67 False 444563 12/22/2023 610-000-2178-00000 Plan # 300878 1,925.02 False 444563 12/22/2023 610-000-2186-00000 Plan # 306752 52.55 False 444563 12/22/2023 610-000-2186-00000 Plan # 306752 250.65 False 444563 12/22/2023 610-000-2178-00000 Plan # 300878 1,100.00 False 444563 12/22/2023 610-000-2186-00000 Plan # 306752 38.47 False 444563 12/22/2023 610-000-2186-00000 Plan # 306752 198.68 False 444563 12/22/2023 610-000-2186-00000 Plan # 306752 8.07 False 444563 12/22/2023 610-000-2178-00000 Plan # 300878 115.00 False 444564 12/22/2023 610-000-2182-00000 PR Batch 00022.12.2023 PORAC RMT 600.00 False 444564 12/22/2023 610-000-2182-00000 PR Batch 00011.12.2023 PORAC RMT 600.00 False 444565 12/22/2023 001-230-4407-00000 Fingerprinting - Fire 44.00 False 444566 12/22/2023 001-240-4407-00000 Fingerprinting - Credit (charged in error) - Police -17.00 False 444566 12/22/2023 001-230-4407-00000 Fingerprinting - Fire 64.00 False 444567 12/21/2023 919-371-4799-37114 Surge tank design 10/28-11/24 21,193.27 False 444568 12/21/2023 001-480-4390-00000 Emergency blanket 23.80 False 444568 12/21/2023 001-480-4340-00000 Sauna wood cleaner 59.53 False 444569 12/21/2023 420-115-4450-00000 Firewall plus one-year support 8,335.25 False 444570 12/21/2023 419-000-2110-00000 Refund Check 111366-000, 345 W ADAMS AVE 210.03 False AP - 12-16-23 to 12-29-23 Council (1/3/2024) Page 2 of 9 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444571 12/21/2023 412-100-4409-00000 Monthly website charges - Nov 23 150.00 False 444572 12/21/2023 001-230-4390-00000 Chain and skips 184.70 False 444574 12/21/2023 001-230-4530-00000 12/3-12/8/23 Foothill Ranch, CA - Executive Fire Officer 4C - pe 429.20 False 444575 12/21/2023 419-000-2110-00000 Refund Check 108800-000, 929 HAMILTON AVE 210.03 False 444576 12/21/2023 419-000-2110-00000 Refund Check 112154-000, 1133 LIPOWITZ AVE 230.02 False 444577 12/21/2023 419-000-2110-00000 Refund Check 112142-000, 135 HARBOR VIEW DR 67.76 False 444578 12/21/2023 001-313-4409-00000 Planning Commission Public Hearing 167.85 False 444578 12/21/2023 001-350-4430-00000 Employment ad - Mechanic 31.00 False 444578 12/21/2023 001-112-4430-00000 Notice of funding availability low income housing 160.68 False 444578 12/21/2023 001-313-4409-00000 Planning commission public hearing 175.03 False 444578 12/21/2023 001-113-4430-00000 Summary of Ordinances 92.51 False 444578 12/21/2023 001-113-4430-00000 Public Hearing Ordinance #835 103.28 False 444579 12/21/2023 506-506-4225-00000 Solid waste disposal (30013707) 140.78 False 444579 12/21/2023 413-352-4225-00000 Solid waste disposal (30013707) 35.96 False 444579 12/21/2023 001-470-4225-00000 Solid waste disposal (30013707) 103.01 False 444579 12/21/2023 419-371-4225-00000 Solid waste disposal (30013707) 22.85 False 444579 12/21/2023 001-364-4225-10025 Solid waste disposal (30013707) 113.01 False 444580 12/21/2023 001-113-4450-00000 Rental of Board Chambers - Nov 23 115.00 False 444581 12/21/2023 413-353-4390-00000 Safety/PW Supplies 45.30 False 444581 12/21/2023 508-508-4390-00000 Safety/PW Supplies 45.28 False 444581 12/21/2023 506-506-4390-00000 Safety/PW Supplies 45.31 False 444581 12/21/2023 001-470-4390-00000 Safety/PW Supplies 45.28 False 444581 12/21/2023 001-364-4390-10025 Safety/PW Supplies 45.31 False 444581 12/21/2023 419-371-4390-00000 Safety/PW Supplies 45.31 False 444582 12/21/2023 919-371-4799-37118 Water parts and fittings 2,000.00 False 444582 12/21/2023 419-371-4390-00000 Water parts and fittings 3,503.31 False 444582 12/21/2023 419-371-4409-00000 Annual sensu software - 11/12/23-11/11/24 2,852.44 False 444583 12/21/2023 420-115-4230-00000 707-197-0009 monthly phone 790.00 False 444584 12/21/2023 412-000-3570-00000 Cancelled with more than 72 hours - Conf #4988 86.36 False 444584 12/21/2023 001-000-3221-00000 Cancelled with more than 72 hours - Conf #4988 8.64 False 444585 12/21/2023 506-506-4390-00000 Element 130.42 False 444586 12/21/2023 413-000-1202-00000 Sludge Hauling 2,206.68 False 444586 12/21/2023 413-000-1202-00000 Sludge Hauling 2,208.44 False 444586 12/21/2023 413-000-1202-00000 Sludge Hauling 2,231.13 False 444586 12/21/2023 413-000-1202-00000 Sludge Hauling 2,276.52 False 444586 12/21/2023 413-000-1202-00000 Sludge Hauling 2,211.93 False 444586 12/21/2023 413-000-1202-00000 Sludge Hauling 2,248.58 False 444586 12/21/2023 413-000-1202-00000 Sludge Hauling 354.40 False 444586 12/21/2023 413-000-1202-00000 Sludge Hauling 2,220.66 False 444586 12/21/2023 413-000-1202-00000 Sludge Hauling 2,054.80 False 444587 12/21/2023 419-000-2110-00000 Refund Check 111624-000, 260 E ST #1 250.00 False 444588 12/21/2023 001-364-4390-2020S FY24 Annual Rock to fill excavations 188.35 False 444588 12/21/2023 001-364-4390-10025 FY24 Annual Rock to fill excavations 188.35 False AP - 12-16-23 to 12-29-23 Council (1/3/2024) Page 3 of 9 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444588 12/21/2023 413-353-4390-00000 FY24 Annual Rock to fill excavations 376.71 False 444588 12/21/2023 419-371-4390-00000 FY24 Annual Rock to fill excavations 1,130.14 False 444589 12/21/2023 001-114-4390-00000 (1) Philips ONSITE AED & (1) Philips M5066A-CO2 AED 2,917.34 False 444590 12/21/2023 419-000-2110-00000 Refund Check 111997-000, 210 SKOOKUM LN 84.26 False 444591 12/21/2023 001-240-4530-00000 1/7-1/12/24 - Eureka Records Clerk Training - per diem meals 284.63 False 444592 12/21/2023 001-113-4450-00000 Document shredding - 10/25-11/20/23 139.93 False 444593 12/21/2023 001-480-4430-00000 Radio Ads 120.00 False 444593 12/21/2023 001-480-4430-00000 Radio Ads 120.00 False 444593 12/21/2023 001-112-4430-00000 Radio Ads 120.00 False 444594 12/21/2023 419-000-2110-00000 Refund Check 108070-000, 971 G ST 155.30 False 444595 12/21/2023 001-480-4390-00000 Hose 31.80 False
444596 12/21/2023 001-470-4320-04320 Boot reimbursement 200.00 False 444597 12/21/2023 419-000-2110-00000 Refund Check 110224-001, 880 C ST #8 158.45 False 444598 12/21/2023 419-000-2110-00000 Refund Check 112204-000, 265 WINDING CREEK CIRCLE 51.28 False 444598 12/21/2023 413-000-2110-00000 Refund Check 112204-000, 265 WINDING CREEK CIRCLE 63.14 False 444599 12/21/2023 001-480-4450-00000 Pool Mats 36.86 False 444600 12/21/2023 419-000-2110-00000 Refund Check 111181-000, 801 W COOPER AVE 187.21 False 444601 12/21/2023 419-000-2110-00000 Refund Check 110847-000, 1021 J ST #5 155.30 False 444602 12/21/2023 419-000-2110-00000 Refund Check 106129-001, 224 3RD ST #1 95.00 False 444603 12/21/2023 419-371-4470-00000 General external regulatory lab tests for water utility FY24 305.00 False 444604 12/21/2023 419-000-2110-00000 Refund Check 110072-000, 1056 6TH ST 161.62 False 444605 12/21/2023 413-000-1202-00000 Annual Operations of WWTP FY24 - Credits for solid hauling -17,990.48 False 444605 12/21/2023 413-352-4409-00000 Annual Operations of WWTP FY24 117,944.01 False 444605 12/21/2023 413-352-4450-00000 Annual Maintenance of WWTP FY24 13,333.33 False 444605 12/21/2023 413-000-1202-00000 Annual Operations of WWTP FY24 - Credits for chemical delivery -6,675.40 False 444605 12/21/2023 413-352-4409-00000 PHASE 1 Crescent City Wastewater Treatment Plant, RBC10/28-11/24 19,584.19 False 444606 12/21/2023 001-230-4391-00000 Conduit 11.90 False 444606 12/21/2023 001-230-4391-00000 Mini bulb 7.14 False 444607 12/21/2023 001-230-4370-00000 Black Trash Can and liners 122.06 False 444608 12/21/2023 419-371-4210-00000 ITEM 102 Service: 62.29 False 444608 12/21/2023 001-364-4210-10023 ITEM 116 Service: 113.74 False 444608 12/21/2023 419-371-4210-00000 ITEM 56 Service: 662.91 False 444608 12/21/2023 413-353-4210-35019 ITEM 83 Service: 281.06 False 444608 12/21/2023 419-120-4210-00000 ITEM 12 Service: 2.75 False 444608 12/21/2023 420-115-4210-00000 ITEM 91 Service: 7.38 False 444608 12/21/2023 001-471-4210-00000 ITEM 81 Service: 2.72 False 444608 12/21/2023 001-111-4210-00000 ITEM 91 Service: 1.27 False 444608 12/21/2023 001-364-4210-10023 ITEM 54 Service: 76.52 False 444608 12/21/2023 419-120-4210-00000 ITEM 85 Service: 0.00 False 444608 12/21/2023 419-130-4210-00000 ITEM 81 Service: 5.43 False 444608 12/21/2023 419-120-4210-00000 ITEM 91 Service: 7.25 False 444608 12/21/2023 001-470-4210-00000 ITEM 96 Service: 23.30 False 444608 12/21/2023 001-111-4210-00000 ITEM 81 Service: 9.06 False AP - 12-16-23 to 12-29-23 Council (1/3/2024) Page 4 of 9 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444608 12/21/2023 413-353-4210-00000 ITEM 91 Service: 1.21 False 444608 12/21/2023 001-364-4210-00000 ITEM 81 Service: 9.06 False 444608 12/21/2023 419-371-4210-00000 ITEM 61 Service: 9,033.80 False 444608 12/21/2023 001-364-4210-10023 ITEM 53 Service: 1,479.01 False 444608 12/21/2023 001-364-4210-00000 ITEM 91 Service: 1.27 False 444608 12/21/2023 420-115-4210-00000 ITEM 85 Service: 0.00 False 444608 12/21/2023 001-470-4210-00000 ITEM 94 Service: 15.66 False 444608 12/21/2023 001-471-4210-00000 ITEM 91 Service: 0.38 False 444608 12/21/2023 419-371-4210-00000 ITEM 49 Service: 1,244.52 False 444608 12/21/2023 001-114-4210-00000 ITEM 85 Service: 0.00 False 444608 12/21/2023 419-371-4210-00000 ITEM 91 Service: 4.65 False 444608 12/21/2023 001-364-4210-10023 ITEM 88 Service: 335.19 False 444608 12/21/2023 413-352-4210-00000 ITEM 91 Service: 0.57 False 444608 12/21/2023 413-353-4210-35019 ITEM 86 Service: 41.99 False 444608 12/21/2023 413-353-4210-35019 ITEM 78 Service: 63.26 False 444608 12/21/2023 001-470-4210-00000 ITEM 103 Service: 25.55 False 444608 12/21/2023 413-357-4210-00000 ITEM 91 Service: 2.16 False 444608 12/21/2023 001-250-4210-00000 ITEM 85 Service: 0.00 False 444608 12/21/2023 001-130-4210-00000 ITEM 91 Service: 0.95 False 444608 12/21/2023 001-364-4210-10023 ITEM 111 Service: 15.66 False 444608 12/21/2023 001-364-4210-10023 ITEM 121 Service: 7.28 False 444608 12/21/2023 412-120-4210-00000 ITEM 85 Service: 0.00 False 444608 12/21/2023 419-111-4210-00000 ITEM 12 Service: 0.46 False 444608 12/21/2023 412-100-4210-00000 ITEM 79 Service: 3,443.89 False 444608 12/21/2023 001-120-4210-00000 ITEM 12 Service: 2.49 False 444608 12/21/2023 413-351-4210-00000 ITEM 11 Service: 989.47 False 444608 12/21/2023 001-471-4210-00000 ITEM 85 Service: 0.00 False 444608 12/21/2023 508-508-4210-00000 ITEM 107 Service: 181.99 False 444608 12/21/2023 001-251-4210-00000 ITEM 91 Service: 0.95 False 444608 12/21/2023 001-114-4210-00000 ITEM 12 Service: 1.42 False 444608 12/21/2023 419-371-4210-00000 ITEM 114 Service: 23.49 False 444608 12/21/2023 001-470-4210-00000 ITEM 95 Service: 35.05 False 444608 12/21/2023 001-470-4210-00000 ITEM 97 Service: 62.83 False 444608 12/21/2023 412-100-4210-00000 ITEM 82 Service: 4,248.16 False 444608 12/21/2023 001-470-4210-00000 ITEM 81 Service: 4.98 False 444608 12/21/2023 419-371-4210-00000 ITEM 101 Service: 19.01 False 444608 12/21/2023 001-364-4210-10023 ITEM 115 Service: 77.38 False 444608 12/21/2023 413-353-4210-35019 ITEM 64 Service: 73.90 False 444608 12/21/2023 001-130-4210-00000 ITEM 12 Service: 0.36 False 444608 12/21/2023 413-120-4210-00000 ITEM 81 Service: 51.63 False 444608 12/21/2023 001-112-4210-00000 ITEM 85 Service: 306.54 False 444608 12/21/2023 001-470-4210-00000 ITEM 91 Service: 0.70 False 444608 12/21/2023 001-112-4210-00000 ITEM 91 Service: 0.95 False AP - 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Jan-March 24 119.97 False 444610 12/21/2023 419-000-2110-00000 Refund Check 111180-000, 841 J ST 67.47 False 444610 12/21/2023 413-000-2110-00000 Refund Check 111180-000, 841 J ST 216.63 False 444611 12/21/2023 412-100-4225-00000 FY23/24 Refuse services 11/01-11/30 Acct# 200265009 1,800.46 False 444612 12/21/2023 001-480-4390-00000 Service charge 10.61 False 444613 12/21/2023 412-100-4409-00000 Campspot billing for FY23/24 - 1/1-11/30 489.00 False 444614 12/21/2023 419-000-2110-00000 Refund Check 108609-000, 793 LAUFF AVE 20.74 False 444615 12/21/2023 419-000-2110-00000 Refund Check 110800-001, PAYMENT PLAN OUTSIDE - RES/WATER/SEWER 100.00 False 444616 12/21/2023 413-000-2110-00000 Refund Check 103838-000, 220 LEIF CIRCLE 27.36 False 444616 12/21/2023 419-000-2110-00000 Refund Check 103838-000, 220 LEIF CIRCLE 9.74 False 444617 12/21/2023 419-000-2110-00000 Refund Check 109522-000, 4665 KINGS VALLEY RD 3.00 False 444618 12/21/2023 413-000-2110-00000 Refund Check 007061-000, 601 SPRUCE ST 317.80 False 444618 12/21/2023 419-000-2110-00000 Refund Check 007061-000, 601 SPRUCE ST 113.20 False 444619 12/21/2023 001-480-4409-00000 Certifications 200.00 False AP - 12-16-23 to 12-29-23 Council (1/3/2024) Page 8 of 9 Check Numbe Check Date Acct 1 Description Amount Selected For Void 444620 12/21/2023 419-000-2110-00000 Refund Check 108738-001, 314 8TH ST 155.30 False 444621 12/21/2023 419-371-4390-00000 Nylon Labels 37.52 False 444622 12/21/2023 413-000-2110-00000 Refund Check 110176-000, 311 CHURCH TREE RD 11.00 False 444622 12/21/2023 419-000-2110-00000 Refund Check 110176-000, 311 CHURCH TREE RD 31.50 False 444622 12/21/2023 419-000-2110-00000 Refund Check 110176-000, 311 CHURCH TREE RD 57.50 False 444623 12/21/2023 419-371-4409-00000 Water SCADA maintenance and support 1,695.34 False 444623 12/21/2023 419-371-4409-00000 Water SCADA maintenance and support 2,925.00 False 444624 12/21/2023 412-000-3570-00000 Cancelled with more than 72 hours - Conf #4907 86.36 False 444624 12/21/2023 001-000-3221-00000 Cancelled with more than 72 hours - Conf #4907 8.64 False 444625 12/22/2023 413-353-4685-00000 Annual Permit Fees required by California Water Boards 3,746.00 False 444625 12/22/2023 413-353-4685-00000 Annual Permit Fees required by California Water Boards 868.00 False 444625 12/22/2023 413-352-4685-00000 Annual Permit Fees required by California Water Boards 40,337.00 False 445,460.95
AP - 12-16-23 to 12-29-23 Council (1/3/2024) Page 9 of 9 AP
12-16-23 to 12-29-23 Housing
User: [email protected]
Printed: 1/3/2024 10:58:51 AM
Check Date Check Number Description Amount Selected For Void 12/21/2023 444608 ITEM 85 Service: 0.00 False
12/21/2023 444608 ITEM 12 Service: 0.24 False
12/21/2023 444608 ITEM 91 Service: 0.64 False
12/21/2023 444608 ITEM 81 Service: 4.53 False
12/21/2023 444573 Tenant work employment verification service- 11/01-11/30 14.99 False 12/21/2023 444608 ITEM 23 Service: 17.53 False
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316.18
AP - 12-16-23 to 12-29-23 Housing (1/3/2024) Page 1 of 1 Home Dept. Regular Pay Overtime Gross Pay Employees Notes City Council (110) 1,409.84 - 1,409.84 5
Administration (111) 15,113.05 612.63 15,725.68 4
Econ Dev / Grants (112) 7,068.80 416.06 7,484.86 3
Human Resources (114) 12,256.56 - 12,256.56 1 Final Pay Sunny Gonzales Finance (120) 14,835.92 389.42 15,225.34 5
City Attorney (130) 5,128.08 - 5,128.08 1
Fire (230) 16,460.98 1,011.78 17,472.76 5
Police (240) 39,196.48 11,409.52 50,606.00 16
Planning (313) 3,099.59 - 3,099.59 2
Public Works (350) 44,080.47 7,714.01 51,794.48 22
Recreation (450) 1,594.88 129.32 1,724.20 1
Swimming Pool (480) 15,955.01 1,247.28 17,202.29 19
Housing (490) 10,645.43 175.95 10,821.38 4
186,845.09 23,105.97 209,951.06 88
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
Payroll Ending 12/16/23
Pay Date 12/22/23 (plus Gonzales 12/8/23)
Check Numbers: 111063-111067, 111074 (Plus Direct Deposits) Home Dept. Regular Pay Overtime Gross Pay Employees Notes City Council (110) 3,509.84 - 3,509.84 5
Administration (111) 15,457.33 193.39 15,650.72 4
Econ Dev / Grants (112) 7,553.28 178.31 7,731.59 3
Human Resources (114) - - - 0
Finance (120) 13,224.90 242.39 13,467.29 5
City Attorney (130) 5,128.09 - 5,128.09 1
Fire (230) 16,285.02 1,165.59 17,450.61 5
Police (240) 45,476.29 3,505.14 48,981.43 16
Planning (313) 1,768.57 - 1,768.57 2
Public Works (350) 45,754.72 3,010.05 48,764.77 21
Recreation (450) 1,724.20 258.63 1,982.83 1
Swimming Pool (480) 17,409.12 271.49 17,680.61 23
Housing (490) 10,873.77 - 10,873.77 4
184,165.13 8,824.99 192,990.12 90
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
Payroll Ending 12/30/23
Pay Date 1/5/2024 (plus Chavez 12/22/23)
Check Numbers: 111063-111067, 111074 (Plus Direct Deposits)

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

ANDREW LEIGHTON, ENGINEERING PROJECT MANAGER
DATE: JANUARY 16, 2024
SUBJECT: SMITH RIVER COMPLEX FIRE EMERGENCY LABOR BUDGET

AMENDMENT
______________________________________________________________________

RECOMMENDATION
• Approve and adopt Resolution No. 2024-01, A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF CRESCENT AMENDING THE FISCAL YEAR 2023-24 BUDGET OF THE CITY OF CRESCENT CITY

BACKGROUND
As a result of the relatively flat terrain in and around Crescent City, a large number of lift stations are required to transport City and County wastewater to the wastewater treatment plant (WWTP). Crescent City personnel operate and maintain both County and City lift stations. Of the twenty-one lift stations feeding the WWTP, six are owned by the City and fifteen are owned by the County. The Oregon lift station serves both jurisdictions and is split 18%/82% between the City/County.

The City of Crescent City also maintains the water system serving both the City of Crescent City as well as portions of Del Norte County. Throughout the system electric pumps are used to draw the water into the system and to provide boosts of pressure to get the water into elevated tanks. Electricity is also needed to monitor and chlorinate the water, and control the system with SCADA.

On August 18, 2023 at 4:20 pm, the power to Crescent City was turned off by Pacific Power as a pre-emptive safety measure due to the Smith River Complex fire closing in on the power transmission mains.

ITEM ANALYSIS
The majority of the City / County’s sewer lift stations currently do not have dedicated generators, which necessitates the use of a mobile generator to power the lift station pumps for the duration of a power outage. City crews worked diligently day and night to keep the wet well levels at many of the City’s and County’s lift stations below the height of the manhole cover. Spills from any of the locations would result in a Sanitary Sewer

SMITH RIVER COMPLEX EMERGENCY LABOR REBUDGETTING
JANUARY 16, 2024
2 Overflow (SSO) which has specific reporting and response requirements in accordance with the SSO plan along with State and Federal regulatory requirements. Because of the proximity of our lift stations to both populated areas and environmentally sensitive wetlands, prevention of SSO’s is important to both public safety and environmental protection.

With the power disconnect the water system required generators to be installed where they are not traditionally required due to the duration of this power outage. Many of these generators required special connections to accept generator power. And additional labor was required to fuel and monitor these remote installations.

FISCAL ANALYSIS
Staff has analyzed the City labor expenses directly related to the Smith River Complex Fire Emergency. The accumulated costs for the labor incurred are detailed below and are to be funded from both the Water Fund and the Sewer Fund. The emergency response required to handle the Smith River Complex Fire was not anticipated and therefore not in the FY 23-24 budget. Cal OES is paying 75% of the City's reimbursable costs during this emergency.

For the City’s water system and the City-owned lift stations, the City anticipates receiving 75% reimbursement from the State of California. For the lift stations owned by the County, the City will receive 100% of the costs from Del Norte County.

Description Revenue Increase Expenditure
Increase
Net Cost
Water Fund $ 4,464 $5,952 $ 1,488
Sewer Fund $34,167 $ 38,213 $ 4,046
The CSA will be invoiced for 100% of the labor associated with work on the CSA lift Stations and 82% of the labor spent on the Oregon Lift Station.

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
C. Empower and utilize Police, Fire, and Public Works departments to make Crescent City one of the safest cities in the United States.

D. Provide and maintain an efficient, adequate infrastructure to provide for both current and future community needs.

ATTACHMENTS

1. Resolution No. 2024-01 (Budget Amendment)
CITY OF CRESCENT CITY RESOLUTION NO. 2024-01 Page 1
RESOLUTION NO. 2024-01

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2023-24 BUDGET OF THE CITY OF CRESCENT CITY WHEREAS, the budget for the fiscal year beginning July 1, 2023, as submitted by the City Manager, was reviewed by the City Council and a public hearing was held thereon the 5 th day of June 2023; and
WHEREAS, the City Council adopted said budget and has the authority to amend said budget from time to time; and
WHEREAS, California Operation of Emergency Services (Cal OES) is providing 75% reimbursement of all costs during the Smith River Complex Fire; and
WHEREAS, the Cal OES will reimburse the City of Crescent City 75% of its reimbursable costs to maintain the City Water System during the emergency; and
WHEREAS, the City of Crescent City is responsible for its six Lift Stations and will be reimbursed for 75% of the reimbursable costs by Cal OES; and
WHEREAS, the County of Del Norte is 82% owner of the Oregon Lift Station and is responsible for 82% of the costs for the maintenance of the Oregon Lift Station; and WHEREAS, the County of Del Norte is 100% owner of the fourteen CSA Lift Stations and is responsible for 100% of the costs for the maintenance of these Lift Stations; and WHEREAS, all the Lift stations and Water system generators required emergency maintenance and operation due to the Smith River Complex fire; and
WHEREAS, the City’s Water Fund and City’s Sewer Fund shall bear the cost of this additional labor; and WHEREAS, fulfillment of these priorities requires an amendment to the operating budget.

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

1. That the Fiscal Year 2023-24 City of Crescent City Annual Budget is hereby amended and appropriated in the amounts identified below:

Revenue Increase (Decrease) Expenditure Increase (Decrease) Water Fund $4,464 $5,952
Sewer Fund $34,167 $38,213
APPROVED and ADOPTED and made effective the same day at a meeting of the City Council of the City of Crescent City held on the 16th day of January 2024 by the following polled vote:

AYES:

NOES:

ABSTAIN:

ABSENT: _______________________________
Blake Inscore, Mayor
ATTEST:
_____________________________
Robin Altman, City Clerk

CITY COUNCIL AGENDA REPORT
TO: MAYOR INSCORE AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: LINDA LEAVER, FINANCE DIRECTOR
DATE: JANUARY 16, 2024
SUBJECT: BUDGET-TO-ACTUAL FINANCIAL REPORTS FOR NOVEMBER 2023 ______________________________________________________________________

RECOMMENDATION
• Receive and file budget-to-actual financial reports of the City’s major operating funds for Fiscal Year 2023-24 as of November 30, 2023

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 November 30, 2023 of the fiscal year-to-date revenues and expenses of the City’s major operating funds: General Fund, Housing Authority Fund, RV Park Fund, Sewer Fund and Water Fund.

ITEM ANALYSIS
As of November 30, 2023, we are 42% of the way through the fiscal year, with 58% of the year remaining. If revenues were received and expenditures made evenly throughout the year, there would be 58% 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, many revenues and invoices (expenses) received by the City during July and August have been accrued back to FY 2022-23, which can result in July and August activity appearing to be very low.

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 – NOVEMBER 3, 2023
JANUARY 16, 2024
2 General Fund revenues show that 67% 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 2022-23. General Fund actual expenditures show that 73% 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 60% remaining to be received and actual expenditures have remaining amounts of 63%.
• RV Park Fund
Revenues collected by the Recreational Vehicle Park (RV Park) show 48% 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 68% 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 58% of the total revenue budget remaining to be collected.

Operational expenses (not including debt service or capital improvements) show 65% of the budget remaining to be expended.
• Water Fund
The Water Fund earns revenue primarily from charges for service. Actual revenues show 61% of the budget remaining to be collected and 65% 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 – NOVEMBER 3, 2023
JANUARY 16, 2024
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, 2023). 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 9,817,195 3,271,659 6,545,536 67%
Expense 11,635,491 3,162,037 8,473,454 73%
Net (1,818,296) 109,622
Housing Fund
Revenue 4,281,996 1,695,145 2,586,851 60%
Expense 4,322,518 1,598,034 2,724,484 63%
Net (40,522) 97,111
RV Park Fund
Revenue 507,500 265,000 242,500 48%
Expense 601,231 192,512 408,719 68%
Net (93,731) 72,489
Sewer Fund
Revenue 5,350,672 2,246,476 3,104,196 58%
Operating Expense 4,527,907 1,586,629 2,941,278 65%
Debt Service 1,697,663 1,697,663 - 0%
Transfer to Sewer CIP Fund 17,398 - 17,398 100%
Transfer to Equipment ISF 68,000 - 68,000 100%
Net (960,296) (1,037,816)
Water Fund
Revenue 3,245,864 1,270,795 1,975,069 61%
Operating Expense 2,726,747 966,872 1,759,875 65%
Debt Service 175,000 175,000 - 0%
Transfer to Water CIP Fund 279,000 - 279,000 100%
Transfer to Equipment ISF 164,000 - 164,000 100%
Net (98,883) 128,923
BUDGET TO ACTUAL REPORT – NOVEMBER 3, 2023
JANUARY 16, 2024
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 as of November 30, 2024 Liability Fund Balance
Net Pension Liability Multiple 12,880,772
Net OPEB Liability Multiple 681,473
Compensated Absences Multiple 368,752
Subscriptions Payable IT 129,046
SRF Loan Sewer 28,860,265
SRF Loan Water -
% of Year Remaining: 58%
Description Notes Budget Actual $ Remaining % Remaining Encumbrances $ Remaining % Remaining Non-Departmental Revenue
Tax Revenue 1 7,026,346 2,091,353 4,934,993 70% - 4,934,993 70% Licenses & Permits 1 259,650 63,545 196,105 76% - 196,105 76% Interest Income 1 7,000 14,649 (7,649) -109% - (7,649) -109% Lease-Rental Income 30,182 15,490 14,693 49% - 14,693 49% Other Revenue 11,150 2,990 8,160 73% - 8,160 73%
Departmental Revenue
City Council 2 106,149 35,665 70,484 66% - 70,484 66%
City Manager 94,340 94,219 121 0% - 121 0%
Econ Dev / Comm Supp / Grants 123,987 445 123,542 100% - 123,542 100% City Clerk 2 97,258 37,798 59,460 61% - 59,460 61%
Human Resources 2 48,270 14,891 33,379 69% - 33,379 69% Fire 1 885,373 267,809 617,564 70% - 617,564 70%
Police 1 372,712 180,628 192,084 52% - 192,084 52%
Code Enforcement 64,000 316 63,684 100% - 63,684 100%
Building Inspection 94,200 90,741 3,459 4% - 3,459 4%
Planning 104,750 186,215 (81,465) -78% - (81,465) -78%
Streets 225,873 83,724 142,149 63% - 142,149 63%
Parks 5,000 412 4,588 92% - 4,588 92%
Cultural Center 66,400 4,840 61,560 93% - 61,560 93%
Swimming Pool 194,555 85,929 108,626 56% - 108,626 56%
General Fund Revenue Total 9,817,195 3,271,659 6,545,536 67% - 6,545,536 67% Non-Departmental Expenditures 251,646 - 251,646 100% 99,646 152,000 60% City Council 164,023 57,287 106,736 65% 2,661 104,075 63% City Manager 187,090 32,242 154,848 83% 1,980 152,868 82% Econ Dev / Comm Supp / Grants 446,951 118,918 328,033 73% 61,108 266,925 60% City Clerk 150,593 60,222 90,371 60% 1,874 88,497 59%
Human Resources 157,722 54,583 103,139 65% 3,034 100,105 63% Finance 276,399 94,493 181,906 66% 12,571 169,334 61%
City Attorney 82,535 28,809 53,726 65% - 53,726 65%
Fire 2,024,054 525,946 1,498,108 74% 98,204 1,399,905 69% Police 3,469,260 1,164,112 2,305,148 66% 46,511 2,258,637 65% Code Enforcement 112,219 39,918 72,301 64% - 72,301 64% Building Inspection 84,989 26,943 58,046 68% - 58,046 68% Planning 364,548 158,012 206,536 57% 127,273 79,263 22% Public Works Admin 130,246 33,863 96,383 74% - 96,383 74% Streets 3 1,827,053 233,193 1,593,860 87% 42,566 1,551,293 85% Parks 529,002 166,874 362,128 68% 19,050 343,078 65%
Cultural Center 272,322 57,833 214,489 79% 21,083 193,405 71% Swimming Pool 4 1,104,839 308,790 796,049 72% 82,823 713,227 65% General Fund Expenditure Total 11,635,491 3,162,037 8,473,454 73% 620,384 7,853,070 67% Net Operating Results (1,818,296) 109,622
City of Crescent City
FY 2023-24 General Fund Operating Report
As of November 30, 2023
Remaining before Encumbrances Remaining after Encumbrances Prior Year Ending Fund Balance 4,575,246
Current Year Ending Fund Balance (Budgeted) 2,756,950
Notes:
1 General Fund revenues are not received evenly throughout the year. Many taxes, third party billings, interest, and grant revenues are received quarterly or semiannually. 2 Revenue is based on actual expenditures charged to other funds. % of Year Remaining: 58%
Description Notes Budget Actual $ Remaining % Remaining Encumbrances $ Remaining % Remaining Revenue
Housing Choice Voucher Program
Housing Assistance Revenue 3,346,764 1,261,398 2,085,366 62% - 2,085,366 62% Admin Revenue 550,639 272,791 277,848 50% - 277,848 50% Emergency Housing Voucher Program
Housing Assistance Revenue 108,000 41,094 66,906 62% - 66,906 62% Admin Revenue 15,665 7,642 8,023 51% - 8,023 51%
Mainstream Voucher Program
Housing Assistance Revenue 193,800 81,340 112,460 58% - 112,460 58% Admin Revenue 36,988 17,499 19,489 53% - 19,489 53%
Other Revenues
Interest 140 4,229 (4,089) -2920% - (4,089) -2920%
Recovery-Admin 15,000 2,425 12,575 84% - 12,575 84%
Recovery-HAP 15,000 2,425 12,575 84% - 12,575 84%
HAP Owner Reimbursement - 4,303 (4,303) - (4,303)
Revenue Total 4,281,996 1,695,145 2,586,851 60% - 2,586,851 60% Expenditures by Department
City Manager 5,120 769 4,351 85% - 4,351 85%
Finance 9,115 2,892 6,223 68% - 6,223 68%
City Attorney 2,086 453 1,633 78% - 1,633 78%
Housing Authority
Housing Assistance Payments 3,658,064 1,350,351 2,307,713 63% - 2,307,713 63% Admin 648,133 243,569 404,564 62% 33,451 371,113 57%
Expense Total 4,322,518 1,598,034 2,724,484 63% 33,451 2,691,033 62% Net Operating Results (40,522) 97,111
Prior Year Ending Fund Balance 379,755
Current Year Ending Fund Balance (Budgeted) 339,233
City of Crescent City
FY 2022-23 Housing Fund Operating Report
As of November 30, 2023
Remaining before Encumbrances Remaining after Encumbrances % of Year Remaining: 58%
Description Notes Budget Actual $ Remaining % Remaining Encumbrances $ Remaining % Remaining Revenue
Interest - 712 (712) - (712)
Misc Sales 19,500 5,629 13,871 71% - 13,871 71%
Rental Revenue 488,000 258,660 229,340 47% - 229,340 47% Other Revenue - - - - -
Revenue Total 507,500 265,000 242,500 48% - 242,500 48% Expenses by Department
RV Park 529,236 176,700 352,536 67% 53,632 298,904 56%
City Manager 12,485 4,177 8,308 67% - 8,308 67%
Finance 49,350 8,032 41,318 84% 46 41,272 84%
City Attorney 10,160 3,603 6,557 65% - 6,557 65%
Expense Total 601,231 192,512 408,719 68% 53,678 355,041 59% Net Operating Results (93,731) 72,489
Prior Year Ending Working Capital 503,933
Current Year Ending Working Capital (Budgeted) 410,202
City of Crescent City
FY 2022-23 RV Park Fund Operating Report
As of November 30, 2023
Remaining before Encumbrances Remaining after Encumbrances % of Year Remaining: 58%
Description Notes Budget Actual $ Remaining % Remaining Encumbrances $ Remaining % Remaining Revenue
Interest 30,000 35,937 (5,937) - (5,937)
Other Income 1 27,196 27,425 (229) -1% - (229) -1%
Charges for Services 4,471,768 1,930,165 2,541,603 57% - 2,541,603 57% Sewer Connections 2 110,000 221,718 (111,718) -102% - (111,718) -102% Sewer Lab 3 118,000 31,231 86,769 74% - 86,769 74%
County Collection System (CSA) 4 321,023 - 321,023 100% - 321,023 100% Grant Revenue 244,004 - 244,004 100% - 244,004 100%
Transfers In 28,681 - 28,681 100% - 28,681 100%
Revenue Total 5,350,672 2,246,476 3,104,196 58% - 3,104,196 58% Expenses by Department
City Manager 132,806 52,519 80,287 60% 780 79,508 60%
Econ Dev / Grants 54,706 22,236 32,470 59% - 32,470 59% Finance 435,335 167,463 267,872 62% 19,306 248,566 57%
City Attorney 64,065 25,993 38,072 59% - 38,072 59%
Sewer Lab 541,261 195,084 346,177 64% 62,423 283,754 52% WWTP Operations 2,227,506 784,235 1,443,271 65% 1,109,548 333,723 15% City Collection System 480,928 138,348 342,580 71% 23,863 318,717 66% County Collection System (CSA) 340,935 88,362 252,573 74% - 252,573 74% WWTP Major Maintenance 250,365 112,390 137,975 55% 12,954 125,021 50% Operating Expense Total 4,527,907 1,586,629 2,941,278 65% 1,228,875 1,712,403 38% Debt Service 5 1,697,663 1,697,663
Transfers to Sewer CIP Fund 17,398 -
Transfers to Equipment ISF 68,000 -
Total 6,310,968 3,284,292
Net (960,296) (1,037,816)
Prior Year Ending Working Capital 4,465,141
Budgeted Sewer Fund Net (960,296)
Budgeted Sewer CIP Fund Net (984,404)
Current Year Ending Working Capital (Budgeted) 2,520,441 NOTES:
1 NSF and late fees for all utility accounts are recorded here and then allocated between water and sewer at the end of the year. 2 Actual results depend on the number of connections requested. 3 Internal lab services are billed after each quarter; external customers are billed the month following service. 4 Amounts depend on actual expenditures, billed to County 5 Annual debt service payment is made in July.

City of Crescent City
FY 2022-23 Sewer Fund Operating Report
As of November 30, 2023
Remaining before Encumbrances Remaining after Encumbrances % of Year Remaining: 58%
Description Notes Budget Actual $ Remaining % Remaining Encumbrances $ Remaining % Remaining Revenue
Interest 10,000 12,889 (2,889) - (2,889)
Rental Revenue 1 24,648 10,268 14,380 58% - 14,380 58%
Other Revenue 2 27,196 337 26,859 99% - 26,859 99%
Charges for Services 2,575,421 1,149,567 1,425,854 55% - 1,425,854 55% Water Connections 3 90,000 97,002 (7,002) -8% - (7,002) -8% Water CSD Admin Revenue 3,300 731 2,569 78% - 2,569 78% Other Reimbursements 53,200 - 53,200 100% - 53,200 100% Transfers In 462,099 - 462,099 100% - 462,099 100%
Revenue Total 3,245,864 1,270,795 1,975,069 61% - 1,975,069 61% Expenses by Department
City Manager 130,369 50,584 79,785 61% 780 79,005 61%
Econ Dev / Grants 48,922 19,486 29,436 60% - 29,436 60% Finance 414,527 159,903 254,624 61% 19,205 235,420 57%
City Attorney 57,275 22,783 34,492 60% - 34,492 60%
Water Operations 1,958,094 684,952 1,273,142 65% 107,665 1,165,477 60% Water CSD 117,560 29,164 88,396 75% - 88,396 75%
Expense Total 2,726,747 966,872 1,759,875 65% 127,650 1,632,225 60% Debt Service 4 175,000 175,000
Transfers to Water CIP Fund 279,000 -
Transfers to Equipment ISF 164,000 -
Total Expenditures 3,344,747 1,141,872
Net (98,883) 128,923
Prior Year Ending Working Capital 3,536,257
Budgeted Water Fund Net (98,883)
Budgeted Water CIP Fund Net (1,540,822)
Current Year Ending Working Capital (Budgeted) 1,896,552 NOTES:
1 Cell tower rent.
2 NSF and late fees are allocated at the end of the year. Other reimbursements are also included here. 3 Includes both the connection fee and charges for equipment/materials related to the connection. Water connection revenues are dependent upon new connections requested. 4 Final debt service payment made in December
City of Crescent City
FY 2022-23 Water Fund Operating Report
As of November 30, 2023
Remaining before Encumbrances Remaining after Encumbrances

CITY COUNCIL AGENDA REPORT
TO: MAYOR INSCORE AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: LINDA LEAVER, DIRECTOR OF FINANCE
DATE: JANUARY 16, 2024
SUBJECT: PAID SICK LEAVE POLICY FOR PART-TIME, SEASONAL, AND

TEMPORARY EMPLOYEES
______________________________________________________________________

RECOMMENDATION
• Approve and adopt Resolution No. 2024-02, A Resolution of the City Council of the City of Crescent City Amending the Paid Sick Leave Policy for Part-time, Seasonal, and Temporary Employees

BACKGROUND
In June 2015, the City Council adopted Resolution No. 2015-28 adopting a policy for paid sick leave for part-time, seasonal, and temporary employees pursuant to AB 1522. The policy grants 24 hours of paid sick leave per fiscal year to part-time, seasonal, and temporary employees who have worked for the City for 30 days.

This state law was updated by SB 616, effective January 1, 2024. The attached resolution amends the City’s policy to comply with SB 616.

ITEM ANALYSIS
SB 616 updates the paid sick leave requirements established by AB 1522 in 2015. Instead of the minimum of 24 hours paid sick leave per year, the law now requires a minimum of 40 hours paid sick leave per year. The City has the option of granting the sick leave using an accrual method (where employees earn a portion of the leave in each pay period) or an up-front method (where employees receive the full annual amount at the beginning of the year). The City may also establish guidelines for the usage of sick leave and whether or not any unused sick leave carries over to the following year, provided the guidelines meet the minimum requirements of SB 616.

The City’s policy approved in 2015 established the up-front method for minimum sick leave for administrative ease. Accrual methods that would comply with the requirements of AB 1522 (and now SB 616) are difficult to implement for part-time, seasonal, and

PAID SICK LEAVE FOR PART-TIME, SEASONAL, AND TEMPORARY

EMPLOYEES
January 16, 2024
2 temporary employees who work very different schedules. If the City selected the accrual method, some unused sick leave would also have to roll over to the subsequent year.

The City’s policy established that employees must work for the City for 30 days before they are eligible to use sick leave, and any unused sick leave hours under this policy do not roll over to the following year. Therefore, each part-time, seasonal, and temporary employee covered by this policy received 24 hours of paid sick leave on July 1 and was eligible to use sick leave after working for the City for 30 days, and, any unused sick leave expired on June 30 of each year.

The updated policy revises the annual sick leave hours to 40, as required by SB 616. It also clarifies that CalPERS retired annuitants are not eligible for this leave, as required by CalPERS regulations.

Since this update goes into effect in the middle of our fiscal year, part-time, seasonal, and temporary employees who already received 24 hours of sick leave on July 1, 2023 will receive an additional 16 hours. Any new part-time, seasonal, and temporary employees will receive the full 40 hours. All unused sick leave under this policy will expire each June 30, and the employees will receive a new 40 hours of sick leave each July 1.

FISCAL ANALYSIS
Sick leave hours are paid at the same rate as worked hours and are not paid out upon separation. There may be a financial impact if the City pays another employee to cover the missed hours. Such impacts are expected to be minimal.

STRATEGIC PLAN ASSESSMENT
This report is consistent with the following strategic plan goals:
• Goal 1(F): Incorporate health considerations into decision-making across departments and policy areas
• Goal 3(E): Investigate and review, updating as necessary, policy and procedures to reflect legal issues and regulatory changes

ATTACHMENTS

1. Resolution No. 2024-02

2. Paid Sick Leave Policy for Part-time, Seasonal, and Temporary Employees CITY OF CRESCENT CITY RESOLUTION NO. 2024-02 Page 1
RESOLUTION NO. 2024-02

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE

PAID SICK LEAVE POLICY FOR PART-TIME, TEMPORARY, AND SEASONAL EMPLOYEES WHEREAS, on September 10, 2014 the Governor of the State of California signed the Healthy Workplaces, Health Families Act of 2014 (AB 1522) providing paid sick leave for covered employees effective July 1, 2015; and
WHEREAS, the City Council adopted a paid sick leave policy for part-time, temporary, and seasonal employees by way of Resolution No. 2015-28; and
WHEREAS, the act has been amended by SB 616 increasing the minimum amount of sick leave available to part-time, seasonal, and temporary employees effective January 1, 2024; and WHEREAS, this amendment to the state law necessitates an amendment to the City’s policy.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Crescent City that:

1. The attached Paid Sick Leave Policy for Part-time, Temporary, and Seasonal Employees is hereby approved.

2. Resolution No. 2015-28 is hereby rescinded.

APPROVED and ADOPTED and made effective the same day at a meeting of the City Council of the City of Crescent City held on the 16th day of January 2024, by the following polled vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
_______________________________
Blake Inscore, Mayor
ATTEST:
_____________________________
Robin Altman, City Clerk