Cities Index.
Agenda, first session

Crescent City City Council
February 2, 2026

Document
Agenda, first session
Meeting
February 2, 2026
Body
Crescent City City Council
Pages
3
Original file
5.2 MB
Text extracted from the city's file for reading and search. Open the original on evogov.s3.us-west-2.amazonaws.com. That file is the official record.

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2/2/26 COUNCIL AGENDA

CITY OF CRESCENT CITY

MAYOR ISAIAH WRIGHT MAYOR PRO TEM CANDACE TINKLER

COUNCIL MEMBER RAY ALTMAN COUNCIL MEMBER JASON GREENOUGH

COUNCIL MEMBER STEVE SHAMBLIN
MONDAY FEBRUARY 2, 2026 6:00 P.M.

This meeting will be held in person at the location listed above. The City will broadcast the meeting on YouTube, however, if there is a technological issue with YouTube, the meeting will continue in person as scheduled. The public may access and participate in the public meeting by (1) attending the meeting in person and making public comment when called for by the Mayor or (2) by submitting a 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. 12. 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

OPEN SESSION
Call to order
Roll call
Pledge of Allegiance

CEREMONIAL ITEMS
REPORTS AND PRESENTATIONS - None

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 podium are out of order and will not be a part of the public record. After receiving recognition from the Mayor, please state your name and city or county residency for the record. Public comment is limited to three (3) minutes. The public is additionally allotted three minutes each in which to speak on any item on the agenda prior to any action taken by the Council.

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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2/2/26 COUNCIL AGENDA

CONSENT CALENDAR
The consent calendar contains items deemed to be non-controversial and routine in nature. All items on the consent calendar will be considered as a block and voted upon in one vote unless a member of the City Council “pulls” an item from consent for individual consideration. Public comment will be taken on the consent agenda as a whole, unless an item is pulled. Any pulled item will receive its own public comment opportunity.

1. Warrant Claims List
• Recommendation: Receive and file the warrant claims list for the period January 10, 2026 through January 23, 2026.

2. Council Minutes
• Recommendation: Approve and adopt the January 14, 2026 and January 20, 2026 minutes of the City Council of the City of Crescent City.

3. Payroll Report
• Recommendation: Receive and file the biweekly payroll reports for the period ending January 24, 2026 paid January 30, 2026.

4. Measure S Oversight Committee Appointment
• Recommendation: Confirm the Mayor’s appointment of Deborah Holloway to the Measure S Oversight Committee to fill the remainder of Steve Shamblin’s term (1 year) PUBLIC HEARING - None
CONTINUING BUSINESS - None

NEW BUSINESS

5. Fiscal Year 2024-25 Financial Audit
• Recommendation: Receive presentation from auditor
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Receive and file Fiscal Year 2024-25 Audited Financial Report for the City of Crescent City

6. Budget-to-Actual Operating Results for Fiscal Year 2024-25 • 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 2024-25
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2/2/26 COUNCIL AGENDA

7. 2026 Council Board and Committee Appointments
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Mayor to appoint and Council to confirm the Mayor’s appointments to the Pelican Bay State Prison Citizens Advisory Commission and the Golden State Risk Management Authority (GSRMA) Board of Directors

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

ADJOURNMENT
Adjourn to the regular meeting of the City Council of the City of Crescent City on Tuesday, February 17, 2026 at 6:00 p.m. at the Flynn Center Board Chambers, 981 H Street, Crescent City, CA 95531.

POSTED:

January 30, 2026
/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
Accounts Payable
User:

Printed:
[email protected]
1/29/2026 7:32 AM
Checks by Date - Summary by Check Number
Check No Vendor No Vendor Name Check Date Void Checks Check Amount ACH EDDTAX State of California EDD TAX Auto Pay 01/20/2026 0.00 5,761.73 ACH FITTAX FIT Payroll Taxes Auto Pay 01/20/2026 0.00 24,008.95 ACH PERS2 Public Emp Retirement Sys 01/20/2026 0.00 37,471.03 450184 AUTOZONE Auto Zone 01/12/2026 0.00 34.55
450185 BPRCONS BPR Consulting Group LLC 01/12/2026 0.00 3,608.75 450186 CANON Canon Solutions America Inc 01/12/2026 0.00 174.76 450187 DNENVIRO D N County Enviornmental Health 01/12/2026 0.00 411.50 450188 DNCBOS Del Norte County 01/12/2026 0.00 130.00
450189 ERGOTECH Ergotech Controls, LLC 01/12/2026 0.00 7,100.77 450190 FERGUS Ferguson US Holdings Inc 01/12/2026 0.00 97,301.27 450191 GRAING Grainger 01/12/2026 0.00 130.53
450192 USABLUEB HD Supply, Inc. 01/12/2026 0.00 848.78
450193 HDLASSOC Hinderliter deLlamas & Associates 01/12/2026 0.00 1,307.59 450194 IDEXX IDEXX Distribution Inc. 01/12/2026 0.00 5,411.42 450195 RECALL Iron Mountain 01/12/2026 0.00 149.31
450196 JACKSTEV Steven Jackson 01/12/2026 0.00 101.13
450197 BICOASTA KPOD, LLC. 01/12/2026 0.00 900.00
450198 LEAGUE League Of California Cities 01/12/2026 0.00 25.00 450199 LESSCH Les Schwab Tire Centers of California Inc 01/12/2026 0.00 21.16 450200 MEYERSPO Meyers Police K-9 Training, LLC 01/12/2026 0.00 800.00 450201 MORJON Mor-Jon Inc 01/12/2026 0.00 108.89
450202 JACOBS Operations Management International, Inc. 01/12/2026 0.00 152,978.19 450203 OTIS E Otis Elevator Company Inc 01/12/2026 0.00 439.56 450204 COMMDEV Parker, Lucas and Associates 01/12/2026 0.00 20,250.00 450205 SUPERI Petrusha Enterprises Inc 01/12/2026 0.00 613.20 450206 REDSKY Red Sky Inc. 01/12/2026 0.00 22,452.04
450207 LEXISNE RELX Inc 01/12/2026 0.00 304.00
450208 CAMPSPOT Rezplot Systems, LLC 01/12/2026 0.00 307.50 450209 ROSSJAN Matthew Ross 01/12/2026 0.00 6,300.00
450210 STRHOAD S.T. Rhoades Construction, Inc. 01/12/2026 0.00 477,105.20 450211 TALLANST Tristan Smith 01/12/2026 0.00 960.00
450212 DNOFFI Debra Stover 01/12/2026 0.00 30.56
450213 UNITEDRO United Rotary Brush Corporation 01/12/2026 0.00 869.89 450214 VERITONE Veritone, Inc. 01/12/2026 0.00 1,500.00 450215 WILSONEQ Wilson Equipment, LLC 01/12/2026 0.00 482.94 450216 CASTATE CA State Disbursement Unit 01/20/2026 0.00 88.84 450217 WAMUTU Crescent City Employees Association 01/20/2026 0.00 90.00 450218 CCPOLI Crescent City Police Officer's Association 01/20/2026 0.00 550.00 450219 ICMARE Mission Square 01/20/2026 0.00 9,820.92
450220 PORACRMT PORAC RMT 01/20/2026 0.00 550.00
450221 FAMILYRE Family Resource Center of the Redwoods 01/14/2026 0.00 146,784.54 450222 AXELLIAN Axelliant LLC 01/20/2026 0.00 25,674.84 450223 CRESUNIF Melanie Barry 01/20/2026 0.00 63.76
450224 BERTSC Bertsch-Oceanview Csd 01/20/2026 0.00 7,133.05 450225 CRENNE C Renner Petroleum Inc 01/20/2026 0.00 267.98 450226 ZCAEQUA1 Cal Dept of Tax and Fee Admin- Use Tax 01/20/2026 0.00 273.00 450227 ZCABUILD California Building Standards Commission 01/20/2026 0.00 27.00 AP Checks by Date - Summary by Check Number (1/29/2026 7:32 AM) Page 1 Check No Vendor No Vendor Name Check Date Void Checks Check Amount 450228 CANON Canon Solutions America Inc 01/20/2026 0.00 75.00 450229 CHARTEC Charter Communications 01/20/2026 0.00 1,267.74 450230 CHURCH Churchtree Csd 01/20/2026 0.00 748.34
450231 DNCOFL D N Co Flood Control Dist 01/20/2026 0.00 653.96 450232 DNCOUN D N Co Unified School Dst 01/20/2026 0.00 1,505.25 450233 DNCO Del Norte County 01/20/2026 0.00 3,537.41
450234 ZCACONS Dept Of Conservation 01/20/2026 0.00 117.15 450235 DISTOP Distributor Operations, Inc. 01/20/2026 0.00 156.37 450236 EUREKAO Eureka Oxygen Co. 01/20/2026 0.00 129.40 450237 VERIZO2 Frontier California Inc 01/20/2026 0.00 2,844.07 450238 HACHCO Hach Company Inc 01/20/2026 0.00 6,331.00 450239 HARPER Harvey M. Harper Company 01/20/2026 0.00 2,342.92 450240 RECALL Iron Mountain 01/20/2026 0.00 147.38
450241 BICOASTA KPOD, LLC. 01/20/2026 0.00 450.00
450242 NCLAB Microbac Laboratories, Inc. 01/20/2026 0.00 4,387.00 450243 HUMPES Northwest Property Services Inc 01/20/2026 0.00 82.00 450244 OLSENS Skye Olsen 01/20/2026 0.00 151.40
450245 PACPOW PacifiCorp 01/20/2026 0.00 56,133.96
450246 PELRENEL Pelren Electric 01/20/2026 0.00 252.75
450247 PTRTRUCK Peterson Trucks Inc 01/20/2026 0.00 273.96 450248 ROSSJAN Matthew Ross 01/20/2026 0.00 225.00
450249 SPERLING Connor Sperling 01/20/2026 0.00 90.10
450250 ZCADSA State of California - Div of the State Architect01/20/2026 0.00 18.40 450251 ULINE Uline 01/20/2026 0.00 290.20
450252 UNIVAR Univar Solutions USA Inc. 01/20/2026 0.00 16,573.08 450253 CALCARDS US Bank Corporate Pmt Systems 01/20/2026 0.00 26,505.72 450254 USCCLLC USCC Services LLC 01/20/2026 0.00 5,313.93 450255 VERIZO3 Verizon Wireless Services LLC 01/20/2026 0.00 734.28 450256 WESTCOP West Coast Paper Co 01/20/2026 0.00 1,474.80 450257 WHITCOMB Craig Whitcomb 01/20/2026 0.00 259.60
Report Total (77 checks): 0.00 1,194,796.30
AP Checks by Date - Summary by Check Number (1/29/2026 7:32 AM) Page 2 AP
01-10-26 to 1-23-26 Council
User: [email protected]
Printed: 1/29/2026 7:30:20 AM
Check Numbe Check Date Acct 1 Description Amount Selected For Void 0 1/20/2026 610-000-2185-00000 PR Batch 00002.01.2026 State Income Tax 3,215.98 False 0 1/20/2026 610-000-2185-00000 PR Batch 00022.01.2026 State Income Tax 2,521.79 False 0 1/20/2026 610-000-2189-00000 PR Batch 00002.01.2026 Federal Income Tax 10,199.59 False 0 1/20/2026 610-000-2188-00000 PR Batch 00022.01.2026 Medicare Employee Portion 1,226.07 False 0 1/20/2026 610-000-2188-00000 PR Batch 00002.01.2026 Medicare Employer Portion 1,816.72 False 0 1/20/2026 610-000-2188-00000 PR Batch 00002.01.2026 Medicare Employee Portion 1,816.72 False 0 1/20/2026 610-000-2189-00000 PR Batch 00022.01.2026 Federal Income Tax 6,970.41 False 0 1/20/2026 610-000-2188-00000 PR Batch 00022.01.2026 Medicare Employer Portion 1,226.07 False 0 1/20/2026 610-000-2185-00000 PR Batch 07911.01.2026 State Income Tax 23.96 False 0 1/20/2026 610-000-2189-00000 PR Batch 07911.01.2026 Federal Income Tax 262.31 False 0 1/20/2026 610-000-2188-00000 PR Batch 07911.01.2026 Medicare Employee Portion 245.53 False 0 1/20/2026 610-000-2188-00000 PR Batch 07911.01.2026 Medicare Employer Portion 245.53 False 0 1/20/2026 610-000-2187-00000 PR Batch 00002.01.2026 MO EE PERS Contribution 186.22 False 0 1/20/2026 610-000-2187-00000 PR Batch 00002.01.2026 Survivor Benefit 39.99 False 0 1/20/2026 610-000-2187-00000 PR Batch 00022.01.2026 EE PERS Contribution 7,089.36 False 0 1/20/2026 610-000-2187-00000 PR Batch 00002.01.2026 EE PERS Contribution 9,222.42 False 0 1/20/2026 610-000-2187-00000 PR Batch 00022.01.2026 Survivor Benefit 21.87 False 0 1/20/2026 610-000-2187-00000 PR Batch 00002.01.2026 Service Credit Purchase 413.20 False 0 1/20/2026 610-000-2187-00000 PR Batch 00002.01.2026 ER PERS Contribution 12,054.03 False 0 1/20/2026 610-000-2187-00000 PR Batch 00022.01.2026 ER PERS Contribution 8,443.94 False 450184 1/12/2026 001-240-4391-00000 oxygen sensor. 34.55 False 450185 1/12/2026 001-251-4409-00000 Battery Point Plan Check and Bulding Inspection.11/01-11/30/25 3,608.75 False 450186 1/12/2026 001-120-4450-00000 Copier maintenance 11/07-12/06/25 58.25 False 450186 1/12/2026 413-120-4450-00000 Copier maintenance 11/07-12/06/25 58.25 False 450186 1/12/2026 419-120-4450-00000 Copier maintenance 11/07-12/06/25 58.26 False 450187 1/12/2026 001-480-4685-00000 Pool/spa inspections 130.00 False 450187 1/12/2026 001-471-4450-00000 Permit-Mobile food facilities. 90.00 False 450187 1/12/2026 001-480-4685-00000 Permit-Hazmat 191.50 False 450188 1/12/2026 412-113-4450-00000 Use of Board Chambers: Nov 2025. 5.20 False 450188 1/12/2026 419-113-4450-00000 Use of Board Chambers: Nov 2025. 41.60 False 450188 1/12/2026 001-113-4450-00000 Use of Board Chambers: Nov 2025. 41.60 False 450188 1/12/2026 413-113-4450-00000 Use of Board Chambers: Nov 2025. 41.60 False 450189 1/12/2026 419-371-4230-00000 Cradlepoint Router replacements for migrating water systems. 7,100.77 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 1 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450190 1/12/2026 919-371-4799-37118 Various water meters for AMR project 22,467.67 False 450190 1/12/2026 919-371-4799-37118 Sensus water meters for our AMR project 74,833.60 False 450191 1/12/2026 508-508-4390-60003 Solenoid air con valve. 130.53 False 450192 1/12/2026 413-356-4390-35022 Transmitter. 848.78 False 450193 1/12/2026 001-120-4409-00000 Sales tax audit and report. Oct-Dec 2025 1,307.59 False 450194 1/12/2026 413-351-4390-00000 Quanti tray sealer with 5 year care coverage 5,411.42 False 450195 1/12/2026 412-113-4450-00000 Document shredding service. 11/25-12/19/25 5.97 False 450195 1/12/2026 419-113-4450-00000 Document shredding service. 11/25-12/19/25 47.78 False 450195 1/12/2026 001-113-4450-00000 Document shredding service. 11/25-12/19/25 47.78 False 450195 1/12/2026 413-113-4450-00000 Document shredding service. 11/25-12/19/25 47.78 False 450196 1/12/2026 001-000-3230-00000 REFUND for overpayment from Entity # 944 97.13 False 450196 1/12/2026 001-000-2160-00000 REFUND for overpayment from Entity # 944 4.00 False 450197 1/12/2026 412-100-4430-00000 KPOD Radio Spots-11/04-11/24/25 31.51 False 450197 1/12/2026 001-480-4430-00000 KPOD Radio Spots-11/07-11/27/25 49.32 False 450197 1/12/2026 001-480-4430-00000 KPOD Radio Spots-Web posting. 4.68 False 450197 1/12/2026 412-100-4430-00000 KPOD Radio Spots-11/07-11/27/25 31.51 False 450197 1/12/2026 412-100-4430-00000 KPOD Radio Spots11/01-11/30/25 31.51 False 450197 1/12/2026 001-112-4430-00000 KPOD Radio Spots- Web posting. 5.33 False 450197 1/12/2026 001-480-4430-00000 KPOD Radio Spots-Web posting 4.68 False 450197 1/12/2026 001-112-4430-00000 KPOD Radio Spots- Web posting 5.33 False 450197 1/12/2026 001-480-4430-00000 KPOD Radio Spots-11/01-11/30/25 49.32 False 450197 1/12/2026 001-112-4430-00000 KPOD Radio Spots-11/04-11/24/25 56.17 False 450197 1/12/2026 001-112-4430-00000 KPOD Radio Spots-11/01-11/30/25 56.17 False 450197 1/12/2026 412-100-4430-00000 KPOD Radio Spots-Web posting. 2.99 False 450197 1/12/2026 001-480-4430-00000 KPOD Radio Spots- Web posting. 4.68 False 450197 1/12/2026 412-100-4430-00000 KPOD Radio Spots- Web posting 2.99 False 450197 1/12/2026 001-112-4430-00000 KPOD Radio Spots-Web posting. 5.33 False 450197 1/12/2026 001-480-4430-00000 KPOD Radio Spots-11/04-11/24/25 49.32 False 450197 1/12/2026 001-112-4430-00000 KPOD Radio Spots-11/07-11/27/25 56.17 False 450197 1/12/2026 412-100-4430-00000 KPOD Radio Spots-09/05-09/25/25 31.51 False 450197 1/12/2026 412-100-4430-00000 KPOD Radio Spots-Web posting. 2.99 False 450197 1/12/2026 001-480-4430-00000 KPOD Radio Spots-Web posting. 4.68 False 450197 1/12/2026 412-100-4430-00000 KPOD Radio Spots-Web posting. 2.99 False 450197 1/12/2026 001-480-4430-00000 KPOD Radio Spots-09/02-09/30/25 49.32 False 450197 1/12/2026 412-100-4430-00000 KPOD Radio Spots-09/02-09/30/25 31.51 False 450197 1/12/2026 001-112-4430-00000 KPOD Radio Spots-09/05-09/25/25 56.17 False 450197 1/12/2026 001-480-4430-00000 KPOD Radio Spots-09/01-09/28/25 49.32 False 450197 1/12/2026 412-100-4430-00000 KPOD Radio Spots-Web posting. 2.99 False 450197 1/12/2026 001-112-4430-00000 KPOD Radio Spots-Web posting. 5.33 False 450197 1/12/2026 001-112-4430-00000 KPOD Radio Spots-09/02-09/30/25 56.17 False 450197 1/12/2026 001-480-4430-00000 KPOD Radio Spots-Web posting. 4.68 False 450197 1/12/2026 001-112-4430-00000 KPOD Radio Spots-09/01-09/28/25 56.17 False 450197 1/12/2026 001-112-4430-00000 KPOD Radio Spots-Web posting. 5.33 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 2 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450197 1/12/2026 412-100-4430-00000 KPOD Radio Spots-09/01-09/28/25 31.51 False 450197 1/12/2026 001-112-4430-00000 KPOD Radio Spots-Web posting. 5.33 False 450197 1/12/2026 001-480-4430-00000 KPOD Radio Spots-Web posting. 4.68 False 450197 1/12/2026 001-480-4430-00000 KPOD Radio Spots-09/05-09/25/25 49.32 False 450197 1/12/2026 412-100-4430-00000 KPOD Radio Spots-Web posting. 2.99 False 450198 1/12/2026 419-110-4530-00000 Networking luncheon- J. Greenough 8.00 False 450198 1/12/2026 001-110-4530-00000 Networking luncheon- J. Greenough 8.00 False 450198 1/12/2026 413-110-4530-00000 Networking luncheon- J. Greenough 8.00 False 450198 1/12/2026 412-110-4530-00000 Networking luncheon- J. Greenough 1.00 False 450199 1/12/2026 508-508-4390-00000 Tire disposal. 21.16 False 450200 1/12/2026 001-240-4530-2020S FY26 Monthly K9 Maint Fees - Kostya. Dec 2025 400.00 False 450200 1/12/2026 001-240-4530-2020S FY26 Monthly K9 Maint Fees - Murtaugh. Dec 2025 400.00 False 450201 1/12/2026 508-508-4390-60003 Air brake elbow. 108.89 False 450202 1/12/2026 413-000-1202-00000 WWTP Operations Contract: Credit for solids hauling. -6,360.53 False 450202 1/12/2026 413-352-4409-00000 WWTP Operations Contract: Dec 2025 133,148.74 False 450202 1/12/2026 413-352-4450-00000 WWTP Operations Contract: Repairs Dec 2025 14,666.67 False 450202 1/12/2026 413-351-4409-00000 WWTP Operations Contract: Lab support Nov 2025 800.00 False 450202 1/12/2026 413-352-4340-00000 WWTP Operations Contract: Chemicals Dec 2025 10,723.31 False 450203 1/12/2026 001-471-4450-00000 Annual monthly maintenance service FY26. 01/01-01/31/26 439.56 False 450204 1/12/2026 161-485-4409-24BAL BA Program Forgivable Loan: Program Operator Services. Dec 2025 20,250.00 False 450205 1/12/2026 413-351-4450-00000 Service visit for WWPT alarm system. 613.20 False 450206 1/12/2026 901-480-4799-2020S Re-roof Fred Endert pool/ CIP project. Final: Reissue of #449980 22,452.04 False 450207 1/12/2026 419-130-4550-00000 Legal support FY 26: 12/01-12/31/25 76.00 False 450207 1/12/2026 413-130-4550-00000 Legal support FY 26: 12/01-12/31/25 76.00 False 450207 1/12/2026 001-130-4550-00000 Legal support FY 26: 12/01-12/31/25 152.00 False 450208 1/12/2026 412-100-4409-00000 FY26 - Reservation System Dec 2025 307.50 False 450209 1/12/2026 506-506-4450-00000 FY26 Janitorial Service - City Hall. Sept 25 325.00 False 450209 1/12/2026 001-240-4450-00000 FY26 Janitorial Service - PD Sept 25 325.00 False 450209 1/12/2026 412-100-4450-00000 Lighthouse Cove Janitorial Services - FY26. Dec 25 1,500.00 False 450209 1/12/2026 001-240-4450-00000 FY26 Janitorial Service - PD. Dec 25 325.00 False 450209 1/12/2026 001-470-4450-00000 FY26 Janitorial Service - (7) Public Restrooms Dec 25 3,500.00 False 450209 1/12/2026 506-506-4450-00000 FY26 Janitorial Service - City Hall. Dec 25 325.00 False 450210 1/12/2026 901-364-4799-2020S Measure S Street Improvements Fal 2025 & CC01Prog pmnt 1 502,216.00 False 450210 1/12/2026 901-000-2112-00000 Measure S Street Improvements Fal 2025 & CC01.Prog pmnt 1 -25,110.80 False 450211 1/12/2026 001-240-4391-00000 New tires. Mount and balance. 960.00 False 450212 1/12/2026 413-113-4310-00000 Name plate for S. Shamblin. 9.78 False 450212 1/12/2026 001-113-4310-00000 Name plate for S. Shamblin. 9.78 False 450212 1/12/2026 412-113-4310-00000 Name plate for S. Shamblin. 1.22 False 450212 1/12/2026 419-113-4310-00000 Name plate for S. Shamblin. 9.78 False 450213 1/12/2026 001-364-4390-10025 Brush parts. 915.83 False 450213 1/12/2026 001-000-2122-00000 Brush parts. TAX -45.94 False 450214 1/12/2026 001-240-4480-00000 RIPA Application services 7/1/25-6/30/26 1,500.00 False 450215 1/12/2026 508-508-4390-00000 Bobcat filters. 482.94 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 3 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450216 1/20/2026 610-000-2170-00000 PR Batch 00002.01.2026 Child Support-CA 88.84 False 450217 1/20/2026 610-000-2184-00000 PR Batch 00002.01.2026 CCEA Monthly Dues 85.00 False 450217 1/20/2026 610-000-2184-00000 PR Batch 00022.01.2026 CCEA Monthly Dues 5.00 False 450218 1/20/2026 610-000-2181-00000 PR Batch 00022.01.2026 CCPOA Dues 550.00 False 450219 1/20/2026 610-000-2178-00000 Plan # 300878 2,075.00 False 450219 1/20/2026 610-000-2178-00000 Plan # 300878 335.00 False 450219 1/20/2026 610-000-2186-00000 Plan # 306752 47.90 False 450219 1/20/2026 610-000-2186-00000 Plan # 306752 871.43 False 450219 1/20/2026 610-000-2186-00000 Plan # 306752 10.04 False 450219 1/20/2026 610-000-2178-00000 Plan # 300878 140.38 False 450219 1/20/2026 610-000-2186-00000 Plan # 306752 190.06 False 450219 1/20/2026 610-000-2178-00000 Plan # 300878 4,598.36 False 450219 1/20/2026 610-000-2186-00000 Plan # 306752 1,049.88 False 450219 1/20/2026 610-000-2186-00000 Plan # 306752 220.17 False 450219 1/20/2026 610-000-2178-00000 Plan # 300878 282.70 False 450220 1/20/2026 610-000-2182-00000 PR Batch 00022.01.2026 PORAC RMT 550.00 False 450221 1/14/2026 161-485-4796-24FRC 24-CDBG-NH-10004-A2:Food Pantry Services: 01-09-01/09/26 90,015.61 False 450221 1/14/2026 161-485-4796-24FRC 24-CDBG-NH-10004-A2:Food Pantry Services: 10/01-12/31/25 56,768.93 False 450222 1/20/2026 420-115-4450-00000 Office 365 renewal - FY26 12,837.42 False 450222 1/20/2026 420-000-1510-00000 Office 365 renewal - FY27 12,837.42 False 450223 1/20/2026 001-230-4390-00000 Embroider name and uniform patches. 63.76 False 450224 1/20/2026 419-372-3821-41028 Monthly Maintenance: Dec 2025 7,133.05 False 450225 1/20/2026 001-230-4330-00000 FY26 Fuel for fire dept: Dec 2025 78.45 False 450225 1/20/2026 001-230-4330-00000 FY26 Fuel for fire dept: Nov 2025 189.53 False 450226 1/20/2026 508-000-2122-00000 Use Tax Payable: 10/01/25-12/31/25 103.73 False 450226 1/20/2026 001-000-2122-00000 Use Tax Payable: 10/01/25-12/31/25 169.27 False 450227 1/20/2026 001-251-3312-00000 Admin Fees Payable: 10/01/25-12/31/25 (retained) -3.00 False 450227 1/20/2026 001-251-3312-00000 Admin Fees Payable: 10/01/25-12/31/25 30.00 False 450228 1/20/2026 506-506-4450-00000 Copier maintenance - 12/25-01/24/26 21.87 False 450228 1/20/2026 506-506-4450-00000 Copier Services FY25/26: 11/25-12/24/25 53.13 False 450229 1/20/2026 001-113-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 3.47 False 450229 1/20/2026 419-371-4230-00000 Internet Svc (246595701 - Amador) - 01/01-01/31/26 159.99 False 450229 1/20/2026 413-130-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 2.00 False 450229 1/20/2026 413-120-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 20.31 False 450229 1/20/2026 001-471-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 2.60 False 450229 1/20/2026 001-251-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 18.44 False 450229 1/20/2026 413-111-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 3.42 False 450229 1/20/2026 419-120-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 20.16 False 450229 1/20/2026 001-364-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 3.80 False 450229 1/20/2026 413-114-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 1.34 False 450229 1/20/2026 413-352-4230-00000 broadband for security- 01/01-01/31/26 114.99 False 450229 1/20/2026 419-130-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 1.99 False 450229 1/20/2026 001-470-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 1.37 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 4 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450229 1/20/2026 419-114-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 1.58 False 450229 1/20/2026 001-120-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 18.83 False 450229 1/20/2026 413-113-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 3.47 False 450229 1/20/2026 420-115-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 22.83 False 450229 1/20/2026 419-371-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 12.16 False 450229 1/20/2026 001-130-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 3.99 False 450229 1/20/2026 412-111-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 0.56 False 450229 1/20/2026 413-352-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 1.70 False 450229 1/20/2026 419-371-4230-00000 broadband for security- 01/01-01/31/26 100.00 False 450229 1/20/2026 001-111-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 3.65 False 450229 1/20/2026 001-350-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 9.51 False 450229 1/20/2026 412-100-4230-00000 Internet Service - 01/01-01/31/26 170.00 False 450229 1/20/2026 413-353-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 3.80 False 450229 1/20/2026 419-111-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 3.76 False 450229 1/20/2026 001-250-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 4.18 False 450229 1/20/2026 412-120-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 3.15 False 450229 1/20/2026 419-371-4230-00000 Internet Svc (246787001 - Burtschell)- 01/01-01/31/26 109.99 False 450229 1/20/2026 001-112-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 7.77 False 450229 1/20/2026 412-130-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 0.56 False 450229 1/20/2026 001-230-4230-00000 Cable & Internet Service-01/09-02/08/26 132.79 False 450229 1/20/2026 413-357-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 6.66 False 450229 1/20/2026 001-240-4230-00000 Internet Service - 01/01-01/31/26 169.99 False 450229 1/20/2026 412-113-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 0.44 False 450229 1/20/2026 412-100-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 2.86 False 450229 1/20/2026 419-113-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 3.46 False 450229 1/20/2026 419-371-4230-00000 broadband for security- 01/01-01/31/26 100.00 False 450229 1/20/2026 412-114-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 0.29 False 450229 1/20/2026 001-480-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 2.86 False 450229 1/20/2026 001-313-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 4.85 False 450229 1/20/2026 001-114-4230-00000 177063601 CH Internet Service- 01/01-01/31/26 8.17 False 450230 1/20/2026 419-372-3822-41029 Monthly Maintenance: Dec 2025 748.34 False 450231 1/20/2026 419-372-3823-41030 Monthly Maintenance: Dec 2025 653.96 False 450232 1/20/2026 001-230-4330-00000 Fuel for FY26- Nov 2025 1,505.25 False 450233 1/20/2026 115-364-4787-00000 Gas Tax Sec 2107 pass-through per annex agreement FY 26 Nov Rev 811.46 False 450233 1/20/2026 115-364-4785-00000 Gas Tax Sec 2105 pass-through per annex agreement FY 25 Nov Rev 568.58 False 450233 1/20/2026 117-364-4789-00000 RMRA pass-through per annex agreement FY 26 Oct Rev. 2,157.37 False 450234 1/20/2026 001-000-2150-00000 Seismic Fees Payable: 10/01/25-12/31/25 104.32 False 450234 1/20/2026 001-000-2140-00000 Seismic Fees Payable: 10/01/25-12/31/25 12.83 False 450235 1/20/2026 508-508-4390-00000 Oil 156.37 False
450236 1/20/2026 001-230-4390-00000 Cylinder rental. 129.40 False 450237 1/20/2026 419-371-4230-00000 Water System Phone 464-2826 -12/13-01/12/26 98.77 False 450237 1/20/2026 419-371-4230-00000 Water System Phone Bill 707-1006 -12/13-01/12/26 27.85 False 450237 1/20/2026 001-240-4230-00000 Radio to Sherriff -12/13-01/12/26 28.95 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 5 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450237 1/20/2026 419-371-4230-00000 707-001-0001 SCADA telemetry link 12/28-01/27/26 56.87 False 450237 1/20/2026 419-113-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 1.21 False 450237 1/20/2026 001-480-4230-00000 707-464-1372 monthly phone -12/30-01/29/26 113.04 False 450237 1/20/2026 412-114-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 0.10 False 450237 1/20/2026 412-111-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 0.19 False 450237 1/20/2026 413-113-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 1.20 False 450237 1/20/2026 419-371-4230-00000 707-465-3386 Water Scada Phone-12/14-01/13/26 145.56 False 450237 1/20/2026 413-352-4230-00000 Treatment Plant Phone: 465-3054 -12/30-01/29/26 234.41 False 450237 1/20/2026 420-115-4230-00000 707-197-0009 monthly phone-01/02-02/01/26 790.00 False 450237 1/20/2026 508-508-4230-00000 707-464-6628 Corp Yard Fax -12/30-01/29/26 122.11 False 450237 1/20/2026 001-480-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 0.99 False 450237 1/20/2026 001-480-4230-00000 707-464-6940 monthly phone -12/30-01/29/26 72.12 False 450237 1/20/2026 001-111-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 1.27 False 450237 1/20/2026 001-471-4230-00000 707-465-3914 monthly phone -12/30-01/29/26 117.88 False 450237 1/20/2026 413-130-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 0.69 False 450237 1/20/2026 001-470-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 0.47 False 450237 1/20/2026 001-250-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 1.45 False 450237 1/20/2026 413-352-4230-00000 WWTP phone -12/30-01/29/26 -12/30-01/29/26 339.64 False 450237 1/20/2026 419-130-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 0.69 False 450237 1/20/2026 419-114-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 0.55 False 450237 1/20/2026 001-114-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 2.84 False 450237 1/20/2026 001-471-4230-00000 Cult Cntr Elev Alrm 707-464-4582 -12/30-01/29/26 116.00 False 450237 1/20/2026 001-471-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 0.91 False 450237 1/20/2026 419-371-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 4.23 False 450237 1/20/2026 001-240-4230-00000 707-465-5129 monthly phone -12/30-01/29/26 122.11 False 450237 1/20/2026 001-350-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 3.31 False 450237 1/20/2026 412-100-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 0.99 False 450237 1/20/2026 001-113-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 1.20 False 450237 1/20/2026 412-130-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 0.20 False 450237 1/20/2026 001-120-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 6.54 False 450237 1/20/2026 413-351-4230-00000 707 465-5275 Lab Phone Line -12/30-01/29/26 212.12 False 450237 1/20/2026 001-130-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 1.39 False 450237 1/20/2026 413-353-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 1.32 False 450237 1/20/2026 001-364-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 1.32 False 450237 1/20/2026 419-120-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 7.01 False 450237 1/20/2026 001-251-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 6.40 False 450237 1/20/2026 001-313-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 1.69 False 450237 1/20/2026 413-357-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 2.31 False 450237 1/20/2026 412-120-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 1.10 False 450237 1/20/2026 413-111-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 1.19 False 450237 1/20/2026 413-114-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 0.47 False 450237 1/20/2026 001-112-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 2.70 False 450237 1/20/2026 413-352-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 0.59 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 6 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450237 1/20/2026 419-111-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 1.31 False 450237 1/20/2026 412-113-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 0.15 False 450237 1/20/2026 413-120-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 7.06 False 450237 1/20/2026 420-115-4230-00000 707 465-4405 downstairs fax -12/30-01/29/26 7.93 False 450238 1/20/2026 419-371-4450-00000 Calibration of lab Hach meters and water inline meters 5,068.00 False 450238 1/20/2026 413-351-4450-00000 Calibration of lab Hach meters and water inline meters 1,263.00 False 450239 1/20/2026 508-508-4390-00000 Seat belt assembly. 213.44 False 450239 1/20/2026 508-508-4390-00000 Seat belt assembly. 159.32 False 450239 1/20/2026 508-508-4390-00000 RETURNS from invoice 5329847- Seat belt assembly. -213.44 False 450239 1/20/2026 508-508-4390-60003 Parts to replace high pressure fuel pump on Emergency Vehicle 2,459.23 False 450239 1/20/2026 508-508-4390-60003 Parts to replace on Emergency Vehicle: RETURN invoice #5327742 -275.63 False 450240 1/20/2026 413-113-4450-00000 Document shredding services: 10/29-11/24/25 47.16 False 450240 1/20/2026 412-113-4450-00000 Document shredding services: 10/29-11/24/25 5.90 False 450240 1/20/2026 419-113-4450-00000 Document shredding services: 10/29-11/24/25 47.16 False 450240 1/20/2026 001-113-4450-00000 Document shredding services: 10/29-11/24/25 47.16 False 450241 1/20/2026 001-480-4430-00000 KPOD Radio Spots 49.32 False 450241 1/20/2026 412-100-4430-00000 KPOD Radio Spots- Web posting 2.99 False 450241 1/20/2026 412-100-4430-00000 KPOD Radio Spots 31.51 False 450241 1/20/2026 412-100-4430-00000 KPOD Radio Spots- Web posting. 2.99 False 450241 1/20/2026 412-100-4430-00000 KPOD Radio Spots 31.51 False 450241 1/20/2026 412-100-4430-00000 KPOD Radio Spots 31.51 False 450241 1/20/2026 001-480-4430-00000 KPOD Radio Spots- Web posting 4.68 False 450241 1/20/2026 001-480-4430-00000 KPOD Radio Spots 49.32 False 450241 1/20/2026 001-112-4430-00000 KPOD Radio Spots- Web posting. 5.33 False 450241 1/20/2026 001-112-4430-00000 KPOD Radio Spots-Web posting. 5.33 False 450241 1/20/2026 001-480-4430-00000 KPOD Radio Spots- Web posting. 4.68 False 450241 1/20/2026 001-112-4430-00000 KPOD Radio Spots- Web posting. 5.33 False 450241 1/20/2026 001-480-4430-00000 KPOD Radio Spots 49.32 False 450241 1/20/2026 001-112-4430-00000 KPOD Radio Spots 56.17 False 450241 1/20/2026 412-100-4430-00000 KPOD Radio Spots- Web posting 2.99 False 450241 1/20/2026 001-112-4430-00000 KPOD Radio Spots 56.17 False 450241 1/20/2026 001-112-4430-00000 KPOD Radio Spots 56.17 False 450241 1/20/2026 001-480-4430-00000 KPOD Radio Spots- Web posting. 4.68 False 450242 1/20/2026 419-371-4470-00000 FY26 Drinking water testing 321.00 False 450242 1/20/2026 413-352-4470-00000 FY26 External testing for WWTP 299.00 False 450242 1/20/2026 413-351-4685-00000 FY26 External lab test for CCWQL 232.00 False 450242 1/20/2026 413-352-4470-00000 FY26 External testing for WWTP 3,535.00 False 450243 1/20/2026 506-506-4450-00000 Pest control services: Dec '25 J street 82.00 False 450244 1/20/2026 412-000-3825-00000 REFUND for stay on 12/24-12/27/25 Conf# 12799 15.00 False 450244 1/20/2026 001-000-3221-00000 REFUND for stay on 12/24-12/27/25 Conf# 12799 12.40 False 450244 1/20/2026 412-000-3570-00000 REFUND for stay on 12/24-12/27/25 Conf# 12799 124.00 False 450245 1/20/2026 001-470-4210-00000 ITEM 110 Service at 1397 Front St 21.50 False 450245 1/20/2026 419-371-4210-00000 ITEM 119 Service at ABT Lake Earl Dr - Pump 30.19 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 7 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450245 1/20/2026 001-120-4210-00000 ITEM 81 Service at 377 J St - City Hall 65.03 False 450245 1/20/2026 001-130-4210-00000 ITEM 81 Service at 377 J St - City Hall 13.77 False 450245 1/20/2026 508-508-4210-00000 ITEM 34 Service at Garage Area Light - Shop 28.87 False 450245 1/20/2026 412-111-4210-00000 ITEM 81 Service at 377 J St - City Hall 1.96 False 450245 1/20/2026 001-313-4210-00000 ITEM 81 Service at 377 J St - City Hall 16.75 False 450245 1/20/2026 001-480-4210-2020S ITEM 25 Service at 1000 Play St - Pool 5,256.44 False 450245 1/20/2026 001-240-4210-00000 ITEM 99 Service at 686 G St to Shop - PD 22.85 False 450245 1/20/2026 001-250-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.68 False 450245 1/20/2026 412-130-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.09 False 450245 1/20/2026 413-353-4210-35019 ITEM 83 Service at King & Vance - Lift Station 150.57 False 450245 1/20/2026 413-353-4210-00000 ITEM 109 Service at Pacific & El Dorado 21.50 False 450245 1/20/2026 413-120-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 7.36 False 450245 1/20/2026 001-470-4210-00000 ITEM 81 Service at 377 J St - City Hall 4.71 False 450245 1/20/2026 413-352-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 0.62 False 450245 1/20/2026 001-251-4210-00000 ITEM 81 Service at 377 J St - City Hall 63.65 False 450245 1/20/2026 413-352-4210-00000 ITEM 81 Service at 377 J St - City Hall 5.87 False 450245 1/20/2026 001-470-4210-00000 ITEM 95 Service at 184 Battery - Park Restrooms 38.60 False 450245 1/20/2026 419-371-4210-00000 ITEM 56 Service at NE Cor W S Rd & EV X Rd Pump 29.49 False 450245 1/20/2026 413-120-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 3.27 False 450245 1/20/2026 001-364-4210-10023 ITEM 53 Service - Streetlights 2,183.65 False 450245 1/20/2026 419-120-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 7.30 False 450245 1/20/2026 001-350-4210-00000 ITEM 81 Service at 377 J St - City Hall 32.84 False 450245 1/20/2026 001-250-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 1.51 False 450245 1/20/2026 413-357-4210-00000 ITEM 81 Service at 377 J St - City Hall 22.98 False 450245 1/20/2026 001-364-4210-10023 ITEM 113 Service at Harding & Northcrest Lt 90.99 False 450245 1/20/2026 419-120-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 3.25 False 450245 1/20/2026 001-470-4210-00000 ITEM 29 Service at Mason Mall Lighting - Parks 38.60 False 450245 1/20/2026 413-353-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.61 False 450245 1/20/2026 508-508-4210-00000 ITEM 107 Service at 10th&I Strg & Lunch Rm -shop 604.37 False 450245 1/20/2026 001-120-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 6.82 False 450245 1/20/2026 001-251-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 6.68 False 450245 1/20/2026 001-480-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.46 False 450245 1/20/2026 412-100-4210-00000 ITEM 79 Service at 900 Sunset Cir #B - RV Park 934.11 False 450245 1/20/2026 001-364-4210-10023 ITEM 52 Service - Streetlights 21.98 False 450245 1/20/2026 412-100-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.46 False 450245 1/20/2026 413-353-4210-35019 ITEM 112 Service at Breen Street Pump 58.69 False 450245 1/20/2026 419-114-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.26 False 450245 1/20/2026 001-350-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 1.54 False 450245 1/20/2026 001-471-4210-00000 ITEM 81 Service at 377 J St - City Hall 8.99 False 450245 1/20/2026 001-470-4210-00000 ITEM 21 Service at Mall Ltg Oasis Trns - Parks 21.50 False 450245 1/20/2026 419-371-4210-00000 ITEM 87 Service at 4241 US Hwy 101 N 111.74 False 450245 1/20/2026 419-120-4210-00000 ITEM 81 Service at 377 J St - City Hall 69.59 False 450245 1/20/2026 412-120-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 1.14 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 8 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450245 1/20/2026 412-100-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 1.03 False 450245 1/20/2026 413-357-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 2.41 False 450245 1/20/2026 412-111-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 0.21 False 450245 1/20/2026 001-470-4210-00000 ITEM 106 Service at Bro John Park Rstrms 34.80 False 450245 1/20/2026 419-371-4210-00000 ITEM 104 Service at 510 E Cooper Ave 22.31 False 450245 1/20/2026 001-470-4210-00000 ITEM 92 Service at Front & H Prking Lot - Parks 61.68 False 450245 1/20/2026 412-130-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 0.20 False 450245 1/20/2026 413-111-4210-00000 ITEM 81 Service at 377 J St - City Hall 11.82 False 450245 1/20/2026 419-371-4210-00000 ITEM 49 Service 206 Elk Valley Rd Pump Station 2,347.08 False 450245 1/20/2026 001-313-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.78 False 450245 1/20/2026 001-350-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 3.45 False 450245 1/20/2026 413-113-4210-00000 ITEM 81 Service at 377 J St - City Hall 11.96 False 450245 1/20/2026 420-115-4210-00000 ITEM 81 Service at 377 J St - City Hall 78.79 False 450245 1/20/2026 420-115-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 8.27 False 450245 1/20/2026 001-364-4210-10023 ITEM 54 Service - Streetlights 110.27 False 450245 1/20/2026 001-250-4210-00000 ITEM 81 Service at 377 J St - City Hall 14.43 False 450245 1/20/2026 412-111-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.09 False 450245 1/20/2026 412-120-4210-00000 ITEM 81 Service at 377 J St - City Hall 10.87 False 450245 1/20/2026 413-353-4210-35019 ITEM 2 Service at Pacific & A - Sewer lift 38.28 False 450245 1/20/2026 001-112-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 1.25 False 450245 1/20/2026 412-114-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 0.10 False 450245 1/20/2026 413-353-4210-35019 ITEM 86 Service at Pacific & A - Sewer Lift 68.31 False 450245 1/20/2026 413-111-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.55 False 450245 1/20/2026 412-100-4210-00000 ITEM 81 Service at 377 J St - City Hall 9.86 False 450245 1/20/2026 419-130-4210-00000 ITEM 81 Service at 377 J St - City Hall 6.89 False 450245 1/20/2026 419-130-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.32 False 450245 1/20/2026 001-111-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.59 False 450245 1/20/2026 001-364-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 1.37 False 450245 1/20/2026 001-130-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.64 False 450245 1/20/2026 001-364-4210-10023 ITEM 123 Service - Streetlights 29.70 False 450245 1/20/2026 001-364-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.61 False 450245 1/20/2026 413-357-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 1.07 False 450245 1/20/2026 001-113-4210-00000 ITEM 81 Service at 377 J St - City Hall 11.96 False 450245 1/20/2026 001-364-4210-10023 ITEM 88 Service - Streetlights 494.25 False 450245 1/20/2026 001-480-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 1.03 False 450245 1/20/2026 001-364-4210-10023 ITEM 115 Service at 391 Front St - Streetlights 204.75 False 450245 1/20/2026 413-353-4210-00000 ITEM 81 Service at 377 J St - City Hall 13.12 False 450245 1/20/2026 001-240-4210-00000 ITEM 14 Service at 686 G St - PD 1,239.91 False 450245 1/20/2026 419-371-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 1.96 False 450245 1/20/2026 412-130-4210-00000 ITEM 81 Service at 377 J St - City Hall 1.95 False 450245 1/20/2026 413-120-4210-00000 ITEM 81 Service at 377 J St - City Hall 70.10 False 450245 1/20/2026 419-371-4210-00000 ITEM 58 Service at KingsValley Rd Off Hwy101 1,799.54 False 450245 1/20/2026 413-353-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 1.37 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 9 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450245 1/20/2026 001-470-4210-00000 ITEM 98 Service at Front & Play - Kid Town Rstrm 52.98 False 450245 1/20/2026 412-114-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Sire 0.05 False 450245 1/20/2026 001-470-4210-00000 ITEM 17 Service at 7th St at ESt - Parks 85.57 False 450245 1/20/2026 419-114-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 0.57 False 450245 1/20/2026 413-130-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 0.73 False 450245 1/20/2026 413-114-4210-00000 ITEM 81 Service at 377 J St - City Hall 4.64 False 450245 1/20/2026 412-114-4210-00000 ITEM 81 Service at 377 J St - City Hall 1.01 False 450245 1/20/2026 413-113-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 1.26 False 450245 1/20/2026 001-364-4210-10023 ITEM 111 Service at1190 Breen- 2 flashing lights 21.50 False 450245 1/20/2026 001-364-4210-10023 ITEM 117 Service at ABT 270 US Hwy 101S- lights 85.03 False 450245 1/20/2026 001-313-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 1.75 False 450245 1/20/2026 001-251-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 2.97 False 450245 1/20/2026 001-364-4210-00000 ITEM 81 Service at 377 J St - City Hall 13.12 False 450245 1/20/2026 001-470-4210-00000 ITEM 103 Service at Mall for Lighting - Parks 102.94 False 450245 1/20/2026 413-113-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.56 False 450245 1/20/2026 001-471-4210-00000 ITEM 27 Service at 1001 Front St - Cultural Cntr 3,470.02 False 450245 1/20/2026 419-113-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.56 False 450245 1/20/2026 413-111-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 1.24 False 450245 1/20/2026 001-470-4210-00000 ITEM 96 Service at 424 Howe Dr - MarineMml Rstrm 37.78 False 450245 1/20/2026 001-114-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 2.96 False 450245 1/20/2026 001-130-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 1.45 False 450245 1/20/2026 001-470-4210-00000 ITEM 97 Service at B St Pier Lighting - Parks 96.96 False 450245 1/20/2026 412-120-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.50 False 450245 1/20/2026 413-130-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.32 False 450245 1/20/2026 001-471-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 0.95 False 450245 1/20/2026 413-114-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 0.48 False 450245 1/20/2026 001-480-4210-00000 ITEM 81 Service at 377 J St - City Hall 9.86 False 450245 1/20/2026 001-470-4210-00000 ITEM 84 Service at SW Cor G/Front St Park 196.99 False 450245 1/20/2026 419-371-4210-00000 ITEM 43 Service at SE Cor E Wash & Burtschl Tank 2,146.73 False 450245 1/20/2026 001-114-4210-00000 ITEM 81 Service at 377 J St - City Hall 28.20 False 450245 1/20/2026 419-371-4210-00000 ITEM 101 Service at 4605 Kings Valley -Pumphouse 27.21 False 450245 1/20/2026 001-471-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.42 False 450245 1/20/2026 419-111-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 1.36 False 450245 1/20/2026 419-371-4210-00000 ITEM 105 Service at ABT 500 E Cooper Ave 28.83 False 450245 1/20/2026 001-111-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 1.32 False 450245 1/20/2026 412-113-4210-00000 ITEM 81 Service at 377 J St - City Hall 1.52 False 450245 1/20/2026 413-351-4210-00000 ITEM 11 Service at 195 B St - Lab 1,304.46 False 450245 1/20/2026 001-112-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 2.82 False 450245 1/20/2026 412-100-4210-00000 ITEM 82 Service at 900 Sunset Cir #A - RV Park 2,135.80 False 450245 1/20/2026 413-352-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.27 False 450245 1/20/2026 001-470-4210-00000 ITEM 94 Service at 1205 Front St - Park Sprnklrs 21.50 False 450245 1/20/2026 420-115-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 3.68 False 450245 1/20/2026 001-470-4210-00000 ITEM 93 Service at 7th & E St - Parks 101.04 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 10 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450245 1/20/2026 001-112-4210-00000 ITEM 85 Service at 240 H St - Art Museum 412.43 False 450245 1/20/2026 001-113-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.56 False 450245 1/20/2026 419-130-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 0.73 False 450245 1/20/2026 001-120-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 3.03 False 450245 1/20/2026 001-112-4210-00000 ITEM 81 Service at 377 J St - City Hall 26.82 False 450245 1/20/2026 001-230-4210-00000 ITEM 75 Service at 520 I St - Fire Hall 985.10 False 450245 1/20/2026 413-353-4210-35019 ITEM 64 Service at 141 StarfishWay -Sewer Statio 56.90 False 450245 1/20/2026 419-371-4210-00000 ITEM 61 Service at 46900 S Bank Rd - Water 18,184.83 False 450245 1/20/2026 001-364-4210-10023 ITEM 124 Service - Front & Play St- Streetlights 168.09 False 450245 1/20/2026 419-113-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 1.26 False 450245 1/20/2026 001-364-4210-10023 ITEM 120 Service - Streetlights 217.11 False 450245 1/20/2026 001-111-4210-00000 ITEM 81 Service at 377 J St - City Hall 12.61 False 450245 1/20/2026 419-371-4210-00000 ITEM 42 Service at NE Cor Macken & Amador Pump 1,608.45 False 450245 1/20/2026 412-113-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 0.16 False 450245 1/20/2026 413-353-4210-35019 ITEM 78 Service at 206 Williams Dr - Lift Statio 108.76 False 450245 1/20/2026 001-113-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 1.25 False 450245 1/20/2026 413-353-4210-35019 ITEM 118 Service at Front & N - Lift Station 160.07 False 450245 1/20/2026 419-371-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 4.41 False 450245 1/20/2026 419-111-4210-00000 ITEM 81 Service at 377 J St - City Hall 12.97 False 450245 1/20/2026 001-470-4210-00000 ITEM 89 Service at Mall Ltg Antlers Tr - Parks 21.50 False 450245 1/20/2026 419-371-4210-00000 ITEM 81 Service at 377 J St - City Hall 41.97 False 450245 1/20/2026 419-371-4210-00000 ITEM 100 Service at 4605 Kings Valley Rd - pump 36.17 False 450245 1/20/2026 419-371-4210-00000 ITEM 102 Service of Wonderstump Wtr Twr 255.79 False 450245 1/20/2026 413-114-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.22 False 450245 1/20/2026 412-113-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.07 False 450245 1/20/2026 001-470-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.22 False 450245 1/20/2026 001-364-4210-10023 ITEM 116 Service at 391 Front St -Corner Front&D 186.30 False 450245 1/20/2026 001-364-4210-10023 ITEM 121 Service - Streetlights 10.85 False 450245 1/20/2026 412-100-4210-00000 ITEM 80 Service at 900 Sunset Cir #C - RV Park 1,409.75 False 450245 1/20/2026 001-114-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 1.32 False 450245 1/20/2026 419-114-4210-00000 ITEM 81 Service at 377 J St - City Hall 5.44 False 450245 1/20/2026 419-111-4210-00000 ITEM 12 Service at 1001 Front St - Tsunami Siren 0.60 False 450245 1/20/2026 419-371-4210-00000 ITEM 114 Service at ABT 3160 Parkway Dr 26.93 False 450245 1/20/2026 419-113-4210-00000 ITEM 81 Service at 377 J St - City Hall 11.96 False 450245 1/20/2026 508-508-4210-00000 ITEM 33 Service at Garage - Shop 1,549.79 False 450245 1/20/2026 001-470-4210-00000 ITEM 91 Service at 377 J St - Svc to Clock 0.50 False 450245 1/20/2026 001-364-4210-10023 ITEM 77 Service - Streetlights 3,452.29 False 450245 1/20/2026 413-130-4210-00000 ITEM 81 Service at 377 J St - City HallI 6.88 False 450245 1/20/2026 419-371-4210-00000 ITEM 90 Service at Bertsch Es at MP51 31.83 False 450246 1/20/2026 001-251-3311-00000 REFUND for over payment of permit #25-000202 252.75 False 450247 1/20/2026 508-508-4390-60001 Guage. 273.96 False 450248 1/20/2026 001-230-4451-00000 FY26 Janitorial Service - Fire Dec '25 225.00 False 450249 1/20/2026 001-240-4530-00000 12/8-12/12/25 - Chico K-9 Training: per diem REMAINDER. 90.10 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 11 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450250 1/20/2026 001-000-2160-00000 SB1186 Fees Payable: 10/01/25-12/31/25 18.40 False 450251 1/20/2026 001-364-4390-10025 Broom and handles. 96.74 False 450251 1/20/2026 419-371-4390-00000 Broom and handles. 96.73 False 450251 1/20/2026 413-353-4390-00000 Broom and handles. 96.73 False 450252 1/20/2026 413-352-4340-00000 FY26 Sodium Hypochlorite 11,926.44 False 450252 1/20/2026 001-480-4340-00000 FY26 Sodium Hypochlorite 933.66 False 450252 1/20/2026 419-371-4340-00000 FY26 Sodium Hypochlorite 3,712.98 False 450253 1/20/2026 001-240-4390-00000 PACKTRACK: K9 Software for stats. 140.00 False 450253 1/20/2026 001-240-4390-00000 CRYSTAL: Water for office. 30.00 False 450253 1/20/2026 412-113-4450-00000 STORWELL: Physical document storage. 9.40 False 450253 1/20/2026 420-115-4450-00000 SRFAX: Confidential fax 12.60 False 450253 1/20/2026 420-115-4450-00000 DUO: MFA for city staff. 19.10 False 450253 1/20/2026 001-240-4390-00000 HARBOR FREIGHT: Ratchet tie downs. 100.39 False 450253 1/20/2026 001-240-4530-00000 LAZPARK::11/30-12/6/25-Fountain V.-Tact Cyber:Turkins: Parking 80.00 False 450253 1/20/2026 001-112-4392-00000 DOLLAR TREE: Float. 38.43 False 450253 1/20/2026 001-240-4320-00000 ENGLUND MARINE: Rain gear. 487.09 False 450253 1/20/2026 001-112-4392-00000 WALMART: Float 220.15 False 450253 1/20/2026 001-240-4393-00000 LA POLICE GEAR: Explorer jackets. 980.25 False 450253 1/20/2026 001-240-4393-00000 SP UNIFORM: Explorer uniforms. 610.92 False 450253 1/20/2026 001-240-4311-00000 WALMART: TV for office. 129.90 False 450253 1/20/2026 001-240-4530-00000 UNITED:11/30-12/6/25-Fountain V.-Tact Cyber:Turkins: Flight 40.00 False 450253 1/20/2026 001-240-4390-00000 WALMART: PD iPhone case. 29.10 False 450253 1/20/2026 001-240-4530-00000 LLRMI: Online classes- Skeletal trauma analysis. 150.00 False 450253 1/20/2026 001-112-4392-00000 HOMEDEPOT: City holiday decor. 301.22 False 450253 1/20/2026 001-240-4320-00000 HANDCUFF BATON: Academy equipment. 130.62 False 450253 1/20/2026 001-240-4390-00000 N. AMERICAN SHOOTING: Shotgun ammo. 601.48 False 450253 1/20/2026 412-100-4230-00000 OPTCONNECT: Software service fee. 25.75 False 450253 1/20/2026 420-115-4450-00000 SPAM HERO: Spam filter. 10.00 False 450253 1/20/2026 001-113-4450-00000 BEST SELF: Physical document storage. 64.00 False 450253 1/20/2026 412-113-4450-00000 STORWELL: Physical document storage. 75.20 False 450253 1/20/2026 001-240-4530-00000 UNITED:11/30-12/6/25-Fountain V.-Tact Cyber:Turkins: Flight 40.00 False 450253 1/20/2026 001-240-4360-00000 STICKYBRAND: Stickers. 740.34 False 450253 1/20/2026 413-113-4450-00000 BEST SELF: Physical document storage. 64.00 False 450253 1/20/2026 001-112-4392-00000 RUMIANO: Window decor contest. 95.00 False 450253 1/20/2026 001-240-4530-00000 THRIFTY:11/30-12/6/25-Fountain V.-Tact Cyber:Turkins: Car 348.76 False 450253 1/20/2026 001-112-4392-00000 HOMEDEPOT: Float 36.39 False 450253 1/20/2026 001-240-4320-00000 GALLS: Uniforms. 147.38 False 450253 1/20/2026 001-240-4240-00000 MAILROOM: DOJ postage. 7.18 False 450253 1/20/2026 001-240-4240-00000 MAILROOM: DOJ postage. 17.15 False 450253 1/20/2026 420-115-4450-00000 DNSFILTER: DNS/Content filter. 198.00 False 450253 1/20/2026 001-112-4392-00000 WALMART: Decor and tree star. 52.71 False 450253 1/20/2026 420-115-4312-00000 BUSINESSAPPLE: iCloud. 27.96 False 450253 1/20/2026 420-115-4450-00000 FOXIT: Sales tax refund. -348.32 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 12 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450253 1/20/2026 001-113-4450-00000 STORWELL: Physical document storage. 75.20 False 450253 1/20/2026 001-240-4311-00000 HOMEDEPOT: Connectors for computer. 60.49 False 450253 1/20/2026 001-240-4390-00000 BOWFLEX: gym equipment for Wellness Grant. 215.42 False 450253 1/20/2026 001-112-4392-00000 HOMEDEPOT: Float 107.84 False 450253 1/20/2026 420-115-4450-00000 WASABI: Cloud backup. 59.79 False 450253 1/20/2026 001-240-4320-00000 COPQUEST: Uniform buttons. 18.23 False 450253 1/20/2026 001-240-4320-00000 COPQUEST: Academy uniforms. 807.61 False 450253 1/20/2026 420-115-4450-00000 FOXIT: Sales tax refund. -348.32 False 450253 1/20/2026 001-240-4320-00000 511: Uniforms. 575.89 False 450253 1/20/2026 001-240-4390-00000 SIRCHIE: Evidence supplies. 197.85 False 450253 1/20/2026 001-240-4530-00000 CHEVERON:11/30-12/6/25 Fountain V-Tact Cyber:Turkins: Fuel 55.91 False 450253 1/20/2026 001-240-4390-AB109 NORTHAMERICASHOOTING: Training Ammunition 9mm. 4,609.03 False 450253 1/20/2026 001-112-4392-00000 HOMEDEPOT: Float 28.10 False 450253 1/20/2026 001-240-4530-00000 LLRMI: Online class. Router Interrogations. 175.00 False 450253 1/20/2026 001-112-4392-00000 WALMART: Float. 18.89 False 450253 1/20/2026 420-115-4450-00000 OPENAI: AI license. 60.00 False 450253 1/20/2026 001-240-4320-00000 LA POLICE GEAR: Academy uniforms. 117.22 False 450253 1/20/2026 412-100-4390-00000 WALMART: Water 4.16 False 450253 1/20/2026 001-480-4390-00000 WALMART: Trash can and buckets. 20.09 False 450253 1/20/2026 001-112-4392-00000 HOMEDEPOT: Float 64.54 False 450253 1/20/2026 001-240-4390-AB109 STARLINK: Internet access mobile. 165.00 False 450253 1/20/2026 001-480-4390-00000 WALMART: Trash cans. 52.54 False 450253 1/20/2026 412-113-4450-00000 STORWELL: Physical document storage. 75.20 False 450253 1/20/2026 419-113-4450-00000 BEST SELF: Physical document storage. 64.00 False 450253 1/20/2026 420-115-4450-00000 DUO: MFA for city users. 210.00 False 450253 1/20/2026 001-240-4320-00000 COPQUEST: Academy uniforms. 288.72 False 450253 1/20/2026 001-240-4240-00000 MAILROOM: DOJ postage. 14.36 False 450253 1/20/2026 412-113-4450-00000 BEST SELF: Physical document storage. 8.00 False 450253 1/20/2026 420-115-4312-00000 B&H PHOTO: NAS Extension. 541.24 False 450253 1/20/2026 001-240-4530-00000 ARCO :10/23-10/25/2025-Chico: Sanders-Fuel 42.34 False 450253 1/20/2026 419-371-4530-00000 REDLION:11/4-11/5/25-Redding-Water Exam-Dubois-Hotel 135.76 False 450253 1/20/2026 419-371-4530-00000 Hilton11/16-11/17/25-Redding(H2oTrtmt Exam) McAleenan: Hotel 157.98 False 450253 1/20/2026 420-115-4450-00000 ZOOM: zoom subscription. 355.86 False 450253 1/20/2026 001-240-4390-00000 BOWFLEX: gym equipment for Officer Wellness Grant. 464.39 False 450253 1/20/2026 001-240-4530-00000 SHELL: 10/23-10/25/2025 - Chico: Sanders -Fuel 62.41 False 450253 1/20/2026 001-240-4390-00000 BOWFLEX: gym equipment for Officer Wellness Grant. 193.77 False 450253 1/20/2026 001-240-4390-00000 BOWFLEX: gym equipment for Officer Wellness Grant. 583.38 False 450253 1/20/2026 419-371-4530-00000 PILOT:11/4-11/5/25-Redding-Water Exam-Dubois-Fuel 105.75 False 450253 1/20/2026 420-115-4450-00000 WASABI: Cloud backup. 57.65 False 450253 1/20/2026 508-508-4390-00000 TRACTOR SUPPLY: Filter and timecutter. 119.05 False 450253 1/20/2026 001-240-4530-00000 UNITED: 11/30-12/6/25-Fountain V: Tactical Cyber-Turkins-Flight 847.91 False 450253 1/20/2026 001-251-4390-00000 ENGLUNG MARINE: Shoe insert return. -10.81 False 450253 1/20/2026 420-115-4310-00000 ID-ENHANCEMENTS: ID card blanks. 411.54 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 13 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450253 1/20/2026 001-240-4530-00000 RTC:11/30-12/6/25-Fountain V-Tactical Cyber:Turkins- Training 2,054.65 False 450253 1/20/2026 001-251-4390-00000 TRACTOR SUPPLY: Insole and boots. 95.23 False 450253 1/20/2026 420-115-4450-00000 DNSFILTER: DNS/ Content filter. 198.00 False 450253 1/20/2026 001-240-4530-00000 VALERO:10/23-10/25/2025-Chico: Sanders-Fuel 96.37 False 450253 1/20/2026 420-115-4450-00000 ZOOM: zoom subscription. 355.86 False 450253 1/20/2026 420-115-4310-00000 HOME DEPOT: Batteries. 21.37 False 450253 1/20/2026 420-115-4450-00000 DUO: MFA for city users. 210.00 False 450253 1/20/2026 420-115-4450-00000 OPENAI: AI license. 60.00 False 450253 1/20/2026 420-115-4450-00000 SRFAX: Confidential fax 12.60 False 450253 1/20/2026 001-240-4530-00000 OXFORD: 10/23-10/25/2025-Chico: Sanders-lodging 247.98 False 450253 1/20/2026 001-240-4390-00000 BOWFLEX: gym equipment for Officer Wellness Grant. 161.29 False 450253 1/20/2026 001-240-4390-00000 BOWFLEX: gym equipment for Officer Wellness Grant. 193.81 False 450253 1/20/2026 001-240-4390-00000 BOWFLEX: gym equipment for Officer Wellness Grant. 193.81 False 450253 1/20/2026 420-115-4450-00000 FY26 Foxit renewal 4,570.43 False 450254 1/20/2026 413-353-4230-00000 707-951-0517 Michael Kimbrell 15.29 False 450254 1/20/2026 413-120-4230-00000 707-458-4242 Adrienne McAndrews 18.53 False 450254 1/20/2026 419-371-4230-00000 707-951-3354 Heather Welton 15.45 False 450254 1/20/2026 001-230-4230-00000 707-457-0794 Crescent Fire Captain 24.79 False 450254 1/20/2026 001-350-4230-00000 707-951-3319 Cliff Van Hook 15.44 False 450254 1/20/2026 419-371-4230-00000 707-458-5572 Michael Cordova 15.75 False 450254 1/20/2026 419-371-4230-00000 304-920-4865 Water System -16.18 False 450254 1/20/2026 419-120-4230-00000 707-458-8014 Gwyn Mattix 23.16 False 450254 1/20/2026 001-364-4230-00000 707-951-4918 Mike McAleenan 5.10 False 450254 1/20/2026 001-364-4230-00000 707-951-4569 Wade Mayes 15.44 False 450254 1/20/2026 001-110-4230-00000 707-458-4323 Ray Altman 14.82 False 450254 1/20/2026 419-371-4230-00000 540-320-5351 Water System 23.22 False 450254 1/20/2026 001-240-4230-00000 707-458-8156 Elizabeth Hutchens 46.33 False 450254 1/20/2026 001-230-4230-00000 707-458-5216 CrescentFire 24.79 False 450254 1/20/2026 413-353-4230-00000 707-951-4569 Wade Mayes 15.44 False 450254 1/20/2026 413-353-4230-00000 707-951-4418 Jonathan Clewell 18.99 False 450254 1/20/2026 001-113-4230-00000 707-951-3378 Robin Altman 14.83 False 450254 1/20/2026 001-240-4230-00000 707-951-5329 Samantha Aguirre 46.33 False 450254 1/20/2026 413-352-4230-00000 707-458-4722 Jacobs - WWTP 24.79 False 450254 1/20/2026 413-120-4230-00000 707-458-4813 Chrissy Rawlings 15.44 False 450254 1/20/2026 420-115-4230-00000 707-458-8649 Taylor Patch 46.33 False 450254 1/20/2026 001-230-4230-00000 707-458-5323 Fire Captains 24.79 False 450254 1/20/2026 413-113-4230-00000 707-951-3378 Robin Altman 14.82 False 450254 1/20/2026 001-364-4230-00000 707-951-4864 Joshua Clark 15.75 False 450254 1/20/2026 419-120-4230-00000 707-458-5026 Meter Reader SPMR2 46.33 False 450254 1/20/2026 001-364-4230-00000 707-951-1982 Jason DuBois 27.52 False 450254 1/20/2026 001-240-4230-00000 707-951-4485 Richard Griffin 46.33 False 450254 1/20/2026 001-480-4230-00000 707-951-4296 Gilberto Gil-Rodriguez 4.64 False 450254 1/20/2026 001-230-4230-00000 707-951-0671 Jason Borges 46.33 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 14 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450254 1/20/2026 419-120-4230-00000 707-458-4813 Chrissy Rawlings 15.45 False 450254 1/20/2026 419-371-4230-00000 707-457-0899 Israel Chavez 15.45 False 450254 1/20/2026 412-110-4230-00000 707-458-4323 Ray Altman 1.85 False 450254 1/20/2026 001-364-4230-00000 707-951-4296 Gilberto Gil-Rodriguez 0.93 False 450254 1/20/2026 419-371-4230-00000 865-654-9236 Water Service Router 23.22 False 450254 1/20/2026 508-508-4230-00000 707-951-0714 Dan Borges 6.95 False 450254 1/20/2026 419-120-4230-00000 707-458-4937 Meter Reader 2 46.33 False 450254 1/20/2026 001-364-4230-00000 707-951-4418 Jonathan Clewell 2.32 False 450254 1/20/2026 419-371-4230-00000 707-951-4821 Caleb Dean 15.29 False 450254 1/20/2026 001-364-4230-00000 707-951-0430 Dan Borges 5.70 False 450254 1/20/2026 413-120-4230-00000 707-951-3320 Linda Leaver 15.44 False 450254 1/20/2026 413-130-4230-00000 707-458-8008 Martha Rice 11.58 False 450254 1/20/2026 001-251-4230-00000 707-727-6673 Sean Rosenthal 23.54 False 450254 1/20/2026 419-110-4230-00000 707-458-4131 Candace Tinkler 14.83 False 450254 1/20/2026 001-240-4230-00000 707-951-5035 Daniel Sanders 46.33 False 450254 1/20/2026 413-353-4230-00000 707-457-7655 PW IPad 8.26 False 450254 1/20/2026 001-251-4230-00000 707-458-5306 Sean Rosenthal 18.53 False 450254 1/20/2026 419-112-4230-00000 707-458-4814 Bridget Lacey 12.37 False 450254 1/20/2026 419-371-4230-00000 563-513-6707 Water Service Router 23.22 False 450254 1/20/2026 419-371-4230-00000 641-203-2699 Water Service Router 23.22 False 450254 1/20/2026 419-371-4230-00000 304-520-9478 Water Service Router 23.22 False 450254 1/20/2026 001-350-4230-00000 707-458-8617 Andrew Leighton 15.44 False 450254 1/20/2026 419-120-4230-00000 707-951-5285 Kristie Kozak 15.45 False 450254 1/20/2026 413-351-4230-00000 707-951-3225 Regina Thill 46.33 False 450254 1/20/2026 001-240-4230-00000 707-951-4624 Yeng Lo 46.33 False 450254 1/20/2026 413-353-4230-00000 707-951-5704 Chris Long 8.26 False 450254 1/20/2026 419-110-4230-00000 707-951-0876 Isaiah Wright 14.83 False 450254 1/20/2026 001-230-4230-00000 707-457-0714 Everett Buell 46.33 False 450254 1/20/2026 419-371-4230-00000 707-951-4569 Wade Mayes 15.45 False 450254 1/20/2026 001-240-4230-00000 707-951-4867 Garrett Shannon 46.33 False 450254 1/20/2026 001-364-4230-00000 707-458-5644 Richard Ybarra 3.69 False 450254 1/20/2026 419-371-4230-00000 414-507-4955 23.22 False 450254 1/20/2026 001-250-4230-00000 815-243-0687 Dan Minges 2.35 False 450254 1/20/2026 419-371-4230-00000 707-458-4393 Sean O'Neil 22.70 False 450254 1/20/2026 412-100-4230-00000 707-951-4515 Lighthouse Cove RV 46.33 False 450254 1/20/2026 001-364-4230-00000 707-458-5572 Michael Cordova 15.29 False 450254 1/20/2026 001-364-4230-00000 707-951-5704 Chris Long 8.27 False 450254 1/20/2026 001-230-4230-00000 707-457-0795 Crescent Fire Captain 24.79 False 450254 1/20/2026 419-113-4230-00000 707-951-3378 Robin Altman 14.83 False 450254 1/20/2026 419-371-4230-00000 641-572-3301 Water Service Router 23.22 False 450254 1/20/2026 413-120-4230-00000 707-951-5285 Kristie Kozak 15.44 False 450254 1/20/2026 413-353-4230-00000 707-951-5662 Wade Mayes 8.26 False 450254 1/20/2026 419-120-4230-00000 707-458-8453 Meter Reader SPMR1 46.33 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 15 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450254 1/20/2026 001-350-4230-00000 707-457-7655 PW IPad 8.27 False 450254 1/20/2026 413-353-4230-00000 707-951-3354 Heather Welton 15.44 False 450254 1/20/2026 412-114-4230-00000 707-954-7245 Sara Barbour 1.16 False 450254 1/20/2026 001-230-4230-00000 707-954-9143 Fire Dept - Apparatus 24.79 False 450254 1/20/2026 001-110-4230-00000 707-458-5124 Daran Dooley 14.82 False 450254 1/20/2026 413-110-4230-00000 707-951-3135 Jason Greenough 14.82 False 450254 1/20/2026 419-120-4230-00000 707-951-3320 Linda Leaver 15.45 False 450254 1/20/2026 001-480-4230-00000 707-458-8452 Alissa Garcia 46.33 False 450254 1/20/2026 413-353-4230-00000 707-951-1982 Jason DuBois 99.62 False 450254 1/20/2026 419-130-4230-00000 707-458-8008 Martha Rice 11.58 False 450254 1/20/2026 413-353-4230-00000 707-458-8617 Andrew Leighton 15.44 False 450254 1/20/2026 001-364-4230-00000 707-951-4759 Chris Long 15.44 False 450254 1/20/2026 419-371-4230-00000 319-559-1847 Water System 38.22 False 450254 1/20/2026 001-240-4230-00000 707-951-4494 Ed Wilson 46.33 False 450254 1/20/2026 413-353-4230-00000 707-457-0899 Israel Chavez 15.44 False 450254 1/20/2026 419-114-4230-00000 707-954-7245 Sara Barbour 6.07 False 450254 1/20/2026 001-230-4230-00000 707-951-3406 Vanessa Duncan 46.33 False 450254 1/20/2026 413-353-4230-00000 707-951-3319 Cliff Van Hook 15.44 False 450254 1/20/2026 420-115-4230-00000 707-458-8862 Fritz Ludemann 46.33 False 450254 1/20/2026 001-110-4230-00000 707-458-4131 Candace Tinkler 14.83 False 450254 1/20/2026 419-371-4230-00000 707-951-4418 Jonathan Clewell 15.75 False 450254 1/20/2026 001-240-4230-00000 707-954-2498 Police Dept Wireless Hotspot 43.79 False 450254 1/20/2026 001-120-4230-00000 707-458-4242 Adrienne McAndrews 9.27 False 450254 1/20/2026 001-480-4230-00000 707-951-0714 Dan Borges 6.95 False 450254 1/20/2026 001-364-4230-00000 707-951-0517 Michael Kimbrell 15.29 False 450254 1/20/2026 419-120-4230-00000 707-458-5594 Diane Swarts 10.38 False 450254 1/20/2026 412-110-4230-00000 707-458-5124 Daran Dooley 1.85 False 450254 1/20/2026 419-371-4230-00000 707-727-6756 Water System 23.22 False 450254 1/20/2026 001-120-4230-00000 707-951-3320 Linda Leaver 15.44 False 450254 1/20/2026 419-371-4230-00000 707-457-7655 PW IPad 8.26 False 450254 1/20/2026 419-371-4230-00000 707-458-5644 Richard Ybarra 29.42 False 450254 1/20/2026 001-480-4230-00000 707-951-0430 Dan Borges 3.72 False 450254 1/20/2026 413-111-4230-00000 707-951-3016 Eric Wier 15.44 False 450254 1/20/2026 001-240-4230-00000 707-458-8283 Axel Aguilera 46.33 False 450254 1/20/2026 001-240-4230-00000 707-954-6581 Colton Maxwell 46.33 False 450254 1/20/2026 412-110-4230-00000 707-951-3135 Jason Greenough 1.85 False 450254 1/20/2026 508-508-4230-00000 707-951-5149 Bill Huffman 46.33 False 450254 1/20/2026 419-110-4230-00000 707-951-3135 Jason Greenough 14.83 False 450254 1/20/2026 001-240-4230-00000 707-951-5438 Gloria Bobertz 46.33 False 450254 1/20/2026 413-353-4230-00000 707-951-4759 Chris Long 15.44 False 450254 1/20/2026 419-110-4230-00000 707-458-5124 Daran Dooley 14.83 False 450254 1/20/2026 413-353-4230-00000 707-458-5644 Richard Ybarra 9.54 False 450254 1/20/2026 001-364-4230-00000 707-457-0899 Israel Chavez 15.44 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 16 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450254 1/20/2026 001-364-4230-00000 707-951-5662 Wade Mayes 8.26 False 450254 1/20/2026 001-364-4230-00000 707-951-4821 Caleb Dean 15.75 False 450254 1/20/2026 001-250-4230-00000 707-951-3447 Dan Minges 23.17 False 450254 1/20/2026 001-470-4230-00000 707-951-4296 Gilberto Gil-Rodriguez 16.21 False 450254 1/20/2026 001-480-4230-00000 707-458-4818 William Morris 348.34 False 450254 1/20/2026 001-240-4230-00000 707-954-6816 Police Dept Wireless Hotspot 43.79 False 450254 1/20/2026 413-352-4230-00000 707-458-4393 Sean O'Neil 11.58 False 450254 1/20/2026 413-353-4230-00000 707-458-5572 Michael Cordova 15.29 False 450254 1/20/2026 413-353-4230-00000 707-458-4393 Sean O'Neil 6.02 False 450254 1/20/2026 412-110-4230-00000 707-951-0876 Isaiah Wright 1.85 False 450254 1/20/2026 420-115-4230-00000 707-458-5725 IT 46.33 False 450254 1/20/2026 001-110-4230-00000 707-951-3135 Jason Greenough 14.83 False 450254 1/20/2026 419-371-4230-00000 707-951-1982 Jason DuBois 221.20 False 450254 1/20/2026 001-480-4230-00000 563-513-6759 PW 23.54 False 450254 1/20/2026 413-120-4230-00000 707-458-8014 Gwyn Mattix 23.17 False 450254 1/20/2026 508-508-4230-00000 707-951-0430 Dan Borges 3.72 False 450254 1/20/2026 420-115-4230-00000 General Fees & Credits 112.59 False 450254 1/20/2026 506-506-4230-00000 707-951-9336 Dustin Lovdahl 30.89 False 450254 1/20/2026 001-230-4230-00000 707-457-0715 Beau Smith 46.33 False 450254 1/20/2026 413-352-4230-00000 707-951-0923 Austin Nova (Jacobs) 24.79 False 450254 1/20/2026 001-350-4230-00000 707-457-7454 Andrew Leighton iPad 8.26 False 450254 1/20/2026 001-350-4230-00000 707-951-3354 Heather Welton 15.44 False 450254 1/20/2026 419-371-4230-00000 707-951-0714 Dan Borges 21.77 False 450254 1/20/2026 419-371-4230-00000 707-457-7454 Andrew Leighton iPad 8.26 False 450254 1/20/2026 001-240-4230-00000 707-951-5250 Police Department 46.33 False 450254 1/20/2026 001-240-4230-00000 707-951-5132 Zackery Turkins 46.33 False 450254 1/20/2026 001-364-4230-00000 707-458-4393 Sean O'Neil 4.63 False 450254 1/20/2026 413-353-4230-00000 707-457-7454 Andrew Leighton iPad 8.27 False 450254 1/20/2026 506-506-4230-00000 707-951-4296 Gilberto Gil-Rodriguez 21.78 False 450254 1/20/2026 001-250-4230-00000 707-458-5306 Sean Rosenthal 4.63 False 450254 1/20/2026 419-120-4230-00000 707-458-4242 Adrienne McAndrews 18.53 False 450254 1/20/2026 001-480-4230-00000 707-951-4364 Richard Neeley 46.33 False 450254 1/20/2026 413-353-4230-00000 707-951-4918 Mike McAleenan 2.32 False 450254 1/20/2026 001-240-4230-00000 707-951-5433 Connor Sperling 46.33 False 450254 1/20/2026 419-371-4230-00000 707-951-4759 Chris Long 15.45 False 450254 1/20/2026 001-251-4230-00000 815-243-0687 Dan Minges 9.42 False 450254 1/20/2026 508-508-4230-00000 707-951-4204 Damien Camper 46.33 False 450254 1/20/2026 419-371-4230-00000 276-724-1157 Water Service Router 23.22 False 450254 1/20/2026 419-371-4230-00000 707-951-0430 Dan Borges 11.65 False 450254 1/20/2026 413-110-4230-00000 707-458-4131 Candace Tinkler 14.82 False 450254 1/20/2026 001-240-4230-00000 707-951-4609 Alex Pearson 46.33 False 450254 1/20/2026 001-470-4230-00000 707-951-4418 Jonathan Clewell 9.27 False 450254 1/20/2026 419-110-4230-00000 707-458-4323 Ray Altman 14.83 False AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 17 of 21 Check Numbe Check Date Acct 1 Description Amount Selected For Void 450254 1/20/2026 413-353-4230-00000 707-951-5862 Lift Stations Duty Phone 46.33 False 450254 1/20/2026 001-130-4230-00000 707-458-8008 Martha Rice 23.17 False 450254 1/20/2026 001-240-4230-00000 707-458-5881 Jordan Fillippa 46.33 False 450254 1/20/2026 413-110-4230-00000 707-458-4323 Ray Altman 14.83 False 450254 1/20/2026 419-371-4230-00000 707-951-0517 Michael Kimbrell 15.75 False 450254 1/20/2026 001-240-4230-00000 707-954-5634 Police Dept Wireless Hotspot 43.79 False 450254 1/20/2026 412-110-4230-00000 707-458-4131 Candace Tinkler 1.85 False 450254 1/20/2026 413-353-4230-00000 707-951-4864 Joshua Clark 15.29 False 450254 1/20/2026 413-110-4230-00000 707-951-0876 Isaiah Wright 14.83 False 450254 1/20/2026 001-120-4230-00000 707-951-5285 Kristie Kozak 15.44 False 450254 1/20/2026 001-364-4230-00000 707-951-0714 Dan Borges 10.66 False 450254 1/20/2026 413-353-4230-00000 707-951-4821 Caleb Dean 15.29 False 450254 1/20/2026 419-371-4230-00000 865-654-4608 Water Service Router 23.22 False 450254 1/20/2026 413-351-4230-00000 707-951-5375 Tara Wood 46.33 False 450254 1/20/2026 412-113-4230-00000 707-951-3378 Robin Altman 1.85 False 450254 1/20/2026 001-240-4230-00000 707-951-4950 Ethan Miller 46.33 False 450254 1/20/2026 419-371-4230-00000 707-951-4918 Mike McAleenan 13.43 False 450254 1/20/2026 419-371-4230-00000 815-243-9952 Water Service Router 23.22 False 450254 1/20/2026 413-110-4230-00000 707-458-5124 Daran Dooley 14.83 False 450254 1/20/2026 413-120-4230-00000 707-458-5594 Diane Swarts 10.06 False 450254 1/20/2026 419-371-4230-00000 304-680-9956 Water Service Router 23.22 False 450254 1/20/2026 001-111-4230-00000 707-951-3016 Eric Wier 15.44 False 450254 1/20/2026 419-371-4230-00000 707-951-5704 Chris Long 8.26 False 450254 1/20/2026 001-112-4230-00000 707-458-4814 Bridget Lacey 21.59 False 450254 1/20/2026 412-100-4230-00000 707-951-4296 Gilberto Gil-Rodriguez 2.31 False 450254 1/20/2026 001-110-4230-00000 707-951-0876 Isaiah Wright 14.82 False 450254 1/20/2026 001-120-4230-00000 707-458-4813 Chrissy Rawlings 15.44 False 450254 1/20/2026 419-371-4230-00000 707-951-5662 Wade Mayes 8.27 False 450254 1/20/2026 001-470-4230-00000 707-458-5644 Richard Ybarra 3.68 False 450254 1/20/2026 001-470-4230-00000 707-951-9336 Dustin Lovdahl 15.44 False 450254 1/20/2026 419-371-4230-00000 707-458-8617 Andrew Leighton 15.45 False 450254 1/20/2026 419-371-4230-00000 865-654-5324 Water Service Router 23.22 False 450254 1/20/2026 001-114-4230-00000 707-954-7245 Sara Barbour 31.50 False 450254 1/20/2026 413-114-4230-00000 707-954-7245 Sara Barbour 5.19 False 450254 1/20/2026 001-240-4230-00000 707-951-5088 Magnolia Valero 46.33 False 450254 1/20/2026 412-100-4230-00000 707-951-3285 Victor Cordova 46.33 False 450254 1/20/2026 001-470-4230-00000 707-951-4918 Mike McAleenan 25.48 False 450254 1/20/2026 419-371-4230-00000 707-951-3319 Cliff Van Hook 15.45 False 450254 1/20/2026 419-371-4230-00000 707-951-4296 Gilberto Gil-Rodriguez 0.46 False 450254 1/20/2026 412-100-4230-00000 707-458-4393 Sean O'Neil 0.47 False 450254 1/20/2026 001-230-4230-00000 707-458-8906 Kevin Carey 46.33 False 450254 1/20/2026 412-120-4230-00000 707-458-5594 Diane Swarts 2.18 False 450254 1/20/2026 413-112-4230-00000 707-458-4814 Bridget Lacey 12.37 False AP - 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AP - 01-10-26 to 1-23-26 Council (1/29/2026) Page 21 of 21 AP
01-10-26 to 1-23-26 Housing
User: [email protected]
Printed: 1/29/2026 7:31:51 AM
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AP - 01-10-26 to 1-23-26 Housing (1/29/2026) Page 1 of 1 1 | P a g e
1/14/26 COUNCIL AGENDA

CITY OF CRESCENT CITY

MAYOR ISAIAH WRIGHT MAYOR PRO TEM CANDACE TINKLER

COUNCIL MEMBER RAY ALTMAN COUNCIL MEMBER JASON GREENOUGH

COUNCIL MEMBER STEVE SHAMBLIN
WEDNESDAY JANUARY 14, 2026 5:30 P.M.

OPEN SESSION
Call to order Mayor Wright called the meeting to order at 5:30 p.m.

Roll call Council Members present: Council Member Ray Altman, Mayor Pro Tem Candace Tinkler, and Mayor Isaiah Wright
Council Member absent: Council Member Steve Shamblin and Council Member Jason Greenough
Staff members present: City Manager Eric Wier, City Attorney Martha Rice (via Zoom), City Clerk/Administrative Analyst Robin Altman, Contract Planner Ethan Lawton, Contract Planner, Public Works Director Dave Yeager and Police Chief Richard Griffin
Pledge of Allegiance led by Mayor Wright

PUBLIC HEARING

1. APPEAL OF VARIANCE PERMIT (APPLICATION VAR25-01) FOR DEVELOPMENT AT 511 8th STREET (APN 118-230-003)
DESCRIPTION OF VARIANCES REQUESTED: Reduced rear yard setback, reduced exterior side yard setback, parking waiver for one additional unit to back over the sidewalk POSSIBLE ACTION:
• Motion to grant the Variance Permit (Application VAR25-01) with conditions and adopt Resolution No. 2026-02, A Resolution of the City Council of the City of Crescent City (or as amended by the City Council); or
• Motion to deny the Variance Permit (Application VAR25-01); or • Motion to continue the hearing to receive additional information and provide direction to staff
Mayor Wright opened the public hearing at 5:31 p.m.

City Attorney Rice explained the background of the project as well as the appeal process and the role of the City Council. SHN Contract Planner Ethan Lawton addressed the Council and explained the setbacks and the process the Planning Commission took to approve the project.

This application was for a variance permit that went before the Planning Commission in a public hearing. Mr. Lawton stated that this project is consistent with the General Plan. This is consistent with other residential dwellings in the area. No conditional use permit is required. The variances were requested because of the rear setback being reduced from 10 feet to 5, and the side setback from 10 feet to 8 feet 4 inches. Mayor Pro Tem Tinkler asked for clarification on the height of the

MINUTES

SPECIAL MEETING OF THE

CITY COUNCIL OF THE CITY OF CRESCENT CITY

FLYNN CENTER BOARD CHAMBERS
981 H STREET
CRESCENT CITY, CA 95531
2 | P a g e
1/14/26 COUNCIL AGENDA
building; Mr. Lawton stated that it will be a 2-story building. Ardette Esselstrom, appellant, addressed the Council stating that since her emails were caught in a spam filter and she stated she has not been able to be fully prepared for this meeting since she wasn’t able to receive the documents she requested. City Attorney Rice stated that this hearing is not subject to formal discovery or strict evidentiary standards. Since Ms. Esselstrom submitted a public records request that was quite extensive, it will take the City some time to compile all the records. There is no legal reason why the hearing cannot continue based on the fact that Ms. Esselstrom didn’t get the documents she requested before the meeting. Applicant, Sam Schauerman of Elk Creek Builders was present to answer any questions the Council may have. Mayor Pro Tem Tinkler asked about landscaping and how that would be approved; Planner Lawton stated that the requirement for open space is for 5 units or more. Since this is a 4 unit project, the landscaping requirements are minimal.

There were no comments from the public.

Mayor Wright closed the public hearing at 6:11 p.m.

On a motion by Council Member Altman, seconded by Mayor Pro Tem Tinkler, and carried on a 3-0 polled vote with Council Member Shamblin being absent, the City Council of the City of Crescent City Motion to grant the Variance Permit (Application VAR25-01) with conditions and adopt Resolution No. 2026-02, A Resolution of the City Council of the City of Crescent City.

ADJOURNMENT
There being no further business to come before the Council, Mayor Wright adjourned the meeting at 6:14 p.m. to the regular meeting of the City Council of the City of Crescent City on Tuesday, January 20, 2026 at 6:00 p.m. at the Flynn Center Board Chambers, 981 H Street, Crescent City, CA 95531.

ATTEST:
____________________________
Robin Altman, City Clerk/Administrative Analyst
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CITY OF CRESCENT CITY

MAYOR ISAIAH WRIGHT MAYOR PRO TEM CANDACE TINKLER

COUNCIL MEMBER RAY ALTMAN COUNCIL MEMBER JASON GREENOUGH

COUNCIL MEMBER STEVE SHAMBLIN
TUESDAY JANUARY 20, 2026 6:00 P.M.

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

Roll call Council Members present: Council Member Ray Altman, Council Member Jason Greenough, Council Member Steve Shamblin, Mayor Pro Tem Candace Tinkler, and Mayor Isaiah Wright
Staff members present: City Manager Eric Wier, City Attorney Martha Rice, City Clerk/Administrative Analyst Robin Altman, Public Works Director Dave Yeager, Finance Director Linda Leaver (via Zoom), Interim Fire Chief Bill Gillespie, Economic Development and Grants Manager Bridget Lacey (via Zoom), Engineering Project Manager James Queen, Maintenance Worker Michael St. Pierre, Pool Supervisor Bill Morris, Aquatics Relief Supervisor Keith Biddlecom, Recreation and Events Coordinator Kelly Feola and Police Chief Richard Griffin
Pledge of Allegiance led by Mayor Wright

CEREMONIAL ITEMS
• Human Trafficking Awareness Proclamation
Mayor Wright read the proclamation aloud. Susan Daughtery of the Soroptimists, International, Del Norte chapter thanked the Council for recognizing this topic and their continued support. • Introduction of New Employees: Keith Biddlecom, James Queen, and Michael St.

Pierre
Recreation and Events Coordinator Feola introduced new Aquatics Relief Supervisor Keith Biddlecom to the Council; Mr. Biddlecom thanked the Council for the opportunity. Public Works Director Yeager introduced Engineering Project Manager James Queen and Maintenance Worker Michael St. Pierre to the Council.

REPORTS AND PRESENTATIONS - None

MINUTES

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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PUBLIC COMMENT PERIOD
There were no comments from the public.

CONSENT CALENDAR

1. Warrant Claims List
• Recommendation: Receive and file the warrant claims list for the period December 27, 2025 through January 9, 2026.

2. Council Minutes
• Recommendation: Approve and adopt the January 5, 2026 minutes of the City Council of the City of Crescent City.

3. Payroll Report
• Recommendation: Receive and file the biweekly payroll reports for the period ending January 10, 2026 paid January 16, 2026.

4. November Budget-to-Actual
• Recommendation: Receive and file the Budget-to-Actual financial reports for the month of November 2025.

5. Budget Amendment – Engine 5111 Vehicle Accident Repairs • Recommendation: Approve and adopt Resolution No. 2026-03, A RESOLUTION OF

THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2025-26 BUDGET
There were no comments from the public on the consent calendar.

On a motion by Council Member Greenough, seconded by Council Member Altman, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City adopted the consent calendar consisting of items 1-5 as presented.

PUBLIC HEARING - None

ADJOURN TO THE SUCCESSOR AGENCY TO THE DISSOLVED REDEVELOPMENT AGENCY
Mayor Wright adjourned to the Successor Agency to the Dissolved Redevelopment Agency at 6:12 p.m.
(Minutes in the next meeting of the Successor Agency)

RECONVENE AS THE CITY COUNCIL
Mayor Wright reconvened the City Council meeting at 6:13 p.m.

CONTINUING BUSINESS

7. Downtown Specific Plan – Phase 1 Summary Report
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
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• Approve the Downtown Specific Plan – Phase 1 Summary Report from Crandall Arambula P.C., Urban Planners
City Manager Wier reported to the Council the plans behind the Plan and the process it went through to get to where it is now. Don Arambula, of Crandall Arambula explained the various details of the Downtown Plan which will include retail, residential, and lodging. He further stated that the main part of improvements will be on 3rd Street. Council Member Greenough asked for clarification of “intervention” in regard to the City; Mr. Arambula suggested to invest in infrastructure and develop other actions to improve facades by going after grants to fund those.

City Manager Wier explained that this project needs to be cohesive with the Front Street Gateway Monuments project. Mayor Pro Tem Tinkler stated that she participated in the planning meetings representing the Council and feels that the community came together. Council Member Shamblin stated if we have the retail and infrastructure, it would be a great draw for visitors. Mr. Arambula stated that when you build the right thing, it draws people in. Council Member Greenough stated having people living downtown will encourage more shoppers in the area.

The following residents addressed the Council:

Sam Strait: asked how feasible this is for such a small town as ours. Stated most residents don’t have the income to support more retail downtown. Being so close to Oregon with no sales tax, we lose a lot of revenue.

Kelly Feola: there were many members of our community that had a part in creating the plan.

There were multiple businesses who were included and Economic Development and Grants Manager Lacey led them on the design plan.

On a motion by Council Member Altman, seconded by Mayor Pro Tem Tinkler, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City approved the Downtown Specific Plan – Phase 1 Summary Report from Crandall Arambula P.C., Urban Planners.

Before the vote was polled, Council Member Greenough asked about funding; City Manager Wier stated that a lot of the consultants’ time has been donated and the rest of it has been paid for by the previously awarded economic development funds from The California Endowment as well as defederalized CDBG program income. For Phase 2, staff has been in contact with EDA and are being told funding could be at any time. There are some economic development funds available in this year’s budget and staff intends on retaining Mr. Arambula to help navigate the funding process.

8. Front Street Gateway Monuments
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Approve the Front Street concept gateway designs and authorize the City Manager to solicit proposals for fabrication and construction
City Manager Wier explained that this project goes hand in hand with the previous agenda item.

Mr. Arambula of Crandall Arambula, P.C. Urban Planners, went over the gateway project in detail.

Gill Williams, of Greenworks, went over the proposed gateway structure architectural details.

Mayor Pro Tem Tinkler asked if what is being presented is the final design; Mr. Williams stated that the verbiage on the sign needs to be decided tonight. Mayor Pro Tem Tinkler stated she does not like the reference to Sea Ranch, was 62 years ago and doesn’t want to copy that. Would have liked to see more reference to the ocean. Council Member Greenough asked if the verbiage going to be decided tonight or continued; City Manager Wier stated that it is the intention of staff to make 4 | P a g e
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the determination tonight such as Beachfront District or Beachfront. Council Member Greenough prefers “Beachfront” and likes “Where the Redwoods Meet the Sea”. Mr. Williams stated that it has been discussed before; Mr. Arambula stated that phrase can always be included in the banners. Council Member Shamblin agreed that a banner needs to say “Where the Redwoods Meet the Sea”. Council Member Altman and Mayor Wright both agreed that Beachfront is a better choice.

Executive Director Cindy Vosburg: stated that she also agrees that “Beachfront” is her choice.

Ernie Perry: would like caution to be used in it’s placement and the sign needs to be simple and quick. Stated that something needs to be down the other end of town, outside of the City limits.

Roger Gitlin: asked if there will be lighting on the archway; Gil stated it would be upward lighting.

Linda Perry: stated that Google Maps encourage people to not drive through town as the quicker route is through Elk Valley Rd.

Council Member Greenough stated he’d like to see multiple archways along 101. City Manager Wier stated that discussions will need to be held with CalTrans. Council Member Altman stated that he would like a schedule on fabrication; City Manager Wier stated that is what is next in the process and explains the proposal part of the project.

The Council was in consensus to choose “Beachfront” as the language on the sign.

On a motion by Mayor Pro Tem Tinkler, seconded by Council Member Shamblin, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City approved the Front Street concept gateway designs and authorized the City Manager to solicit proposals.

9. Signs Regulations Update (Muni Code Chapter 17.39)
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Give direction to staff on the Planning Commission’s recommended updates to the City’s sign regulations
City Manager Wier stated that this item is up for discussion to craft the ordinance the way the Council would like. He further stated how the current ordinance is written and that digital signs are not allowed. City Attorney Rice stated that this is a commercial speech matter under the free speech analysis and that traffic safety and overall aesthetics are substantial interests of the government. A better way of limiting the number of signs is to create a distance requirement for traffic safety. City Manager Wier went over what the C2 district consists of; Hwy 101 N and S, Northcrest, Washington Blvd, and Hwy 101 N leading out of town. City Manager Wier went over the distance of each stretch of road. He also stressed that there is the possibility to have one of these signs at every business and due to research Mr. Arambula did, that would actually hurt businesses. Dr. John Kirk, owner of Tsunami Lanes and the digital sign in question, addressed the Council. He explained the value the sign has for his business as he can advertise events at the bowling alley, as well as other businesses. Further stating that there is blight around town that takes away from the aesthetics of town and does not feel this sign is a part of that. Asks for the Council to preserve an adequate 3rd party advertising policy. Council Member Altman asked if the one sign can be approved and not allow any other signs; City Manager Rice stated that the short answer is no, the current sign is not being lawfully operated. An ordinance would have to be adopted to allow it and then the Council would need to repeal it .He further stated that after reading Mr. Arambula’s plan, having these signs will mess up the downtown plan. Further asked about the fees; if someone has to go through the process to permit the sign and pay the fees, when 5 | P a g e
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someone else dictates what you can put on the sign, doesn’t that mean the sign now belongs to the one who determines what can be written on it. Mayor Pro Tem Tinkler stated that she thought when the decision of two signs, that it would mean this one would be approved. City Attorney Rice stated it was partially correct; however, the no-offsite advertising is what is not being allowed. Dr.

Kirk stated he would like to have that as a revenue source, however, it is not allowed. Council Member Greenough stated he would not like to micro-manage businesses and tell them what they can and cannot say on their signs. Feels there is more and more regulations being added to our businesses. Council Member Shamblin stated signs could go through the Planning Commission and get a variance and believes there isn’t a big demand for the digital signs. Council Member Greenough spoke in support of having the signs and advertising. Council Member Altman asked for clarification on where it states that the off-site advertisements are allowed; City Attorney Rice stated that was the recommendation of the Planning Commission, but the Council gave different direction. Mayor Pro Tem Tinkler asked for Mr. Arambula’s opinion on the matter; Mr. Arambula stated that in the discussions of a gateway, having digital clutter takes away from the aesthetic of Crescent City as this is not like Vegas. People come here to see the redwoods and ocean. He stated there can be an outright ban, or well thought out regulations that are very tight. Dr. Kirk stated that regulations can be put in the sign ordinance to limit the amount of signs. Council Member Greenough asked why Downtown isn’t being included in this; City Manager Wier explained that this discussion is specifically the C2 Zone. Mayor Wright stated that we have a contract with a company that is designing a downtown plan where digital signs would not work with the design. Mayor Pro Tem Tinkler proposed that one can be every 2,000 feet. Council Member Altman asked to approve off-site advertising. Mayor Wright stated it should be on a different side of the street from another digital sign; City Manager Wier stated that if there were a second sign from the bowling alley, the sign would be at Front Street. Mayor Wright stated that he would be agreeable to 1,500 and no more than 2 on N and S 101 to allow 1 sign on Washington and approve off-site local advertising. Mayor Pro Tem Tinkler stated that allowing off-site advertising doesn’t improve business. Supports the small sign at the bowling alley, not off-site advertising, but would support local events. Mayor Wright would like to have off-site advertising only restricted to Del Norte County businesses, events, etc. Council Member Altman stated he feels this is no different from billboards. Council Member Greenough is not in support of limiting the amount of signs as he doesn’t see a problem with a lot of signs right now. Feels this is a tool to help the business survive. Council Member Shamblin reiterated he would like to see this go through the Planning Commission for a variance and it can be heard one by one. City Attorney Rice stated staff would recommend limiting the distance and that would limit the amount of signs.

Mayor Wright recommended the distance to be 1,500 and Council Member Altman agreed. Mayor Pro Tem Tinkler and Council Member Shamblin supported 2,000. Council Member Greenough does not want any regulations on the amount of signs. Council Member Greenough, Council Member Altman, Council Member Shamblin, and Mayor Wright approve off-site advertising.

Mayor Pro Tem Tinkler does not support off-site advertising. Mayor Wright would like the size of what is at the bowling alley is what the size limit should be. 32 square feet, 1750 distance.

Roger Gitlin: does not feel that we will be confused with Vegas and feels Dr. Kirk has spent a lot of money to improve Crescent City. Supports off-site advertising.

Ernie Perry: says the issue is size, proliferation and content. One way to regulate size and proliferation is to use the maximum of 32 square feet per parcel and limit it to the C2 district.

Cindy Vosburg: there are already advertising laws in place that prohibit sex, drugs, and alcohol.

Patty Adams: applauds pro-business and Dr. Kirk and his wife are what we need in this community.

Jim Kirk: if anything should be regulated, he would recommend limiting the size and how bright the signs are. Said that the places one can advertise are limited and encourages off-site advertisements on these digital signs.
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Daniel Schmidt: agrees with Mr. Gitlin. Stated that as the Triplicate offers advertising at no charge, he believes Dr. Kirk would do the same.

Dr. James Standring: has been wanting to have a sign for his office as well and is trying to work with SHN.

Linda Perry: the two non-profit organizations that she’s involved in were very excited when Dr.

Kirk put up the sign because they would be able to advertise events. Would like traffic safety to be considered.

Kenny Lee: supports Dr. Kirk and stated he has invested a lot into our community.

Mayor Pro Tem Tinkler expressed that this has never been about being against Dr. Kirk’s sign.

She does not support the compromises outlined by Mayor Wright.

Council Member Altman, Council Member Shamblin and Mayor Wright were in consensus to add the following to the ordinance: a limit of 1,750 feet between signs, sign size limited to 32 square feet, and to allow off-site advertising.

10. Amendment No. 1 to PLHA/PIP Loan Agreement – Project Description • Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Approve and authorize the City Manager to sign Amendment No. 1 to the PLHA/PIP Loan Agreement Between the City of Crescent City and Community System Solutions This item was pulled from the agenda.

NEW BUSINESS

11. Illegal Fireworks Enforcement
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Appoint two Council Members to an ad hoc committee to work with staff and other local agencies to discuss enforcement and community outreach regarding the use of illegal fireworks
• Take action as necessary and appropriate
City Manager Wier reported the need for an appointment to this ad hoc committee to continue to discuss illegal firework enforcement. He stated that the next meeting will be this Thursday, January 22nd at 11:00 am. Council Member Shamblin volunteered, and Mayor Pro Tem Tinkler agreed to serve.

On a motion by Mayor Wright, seconded by Council Member Shamblin, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City appointed Mayor Pro Tem Tinkler and Council Member Shamblin to an ad hoc committee to work with staff and other local agencies to discuss enforcement and community outreach regarding the use of illegal fireworks.

12. Grant Application for the Sister Cities International U.S. – Japan Global Impact Grant • Recommendation: Hear staff report
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• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Direct staff to submit an application for the Sister Cities International U.S. – Japan Global Impact Grant
City Manager Wier went over the grant and the opportunity for Crescent City to become a hub to host disaster preparedness events. Mayor Pro Tem Tinkler stated that this would be a good event to have in off-season; City Manager Wier stated this would happen in the Fall. Council Member Greenough suggested sending invitations to cities up the Pacific coast.

There were no comments from the public.

On a motion by Council Member Greenough, seconded by Mayor Pro Tem Tinkler, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City directed staff to submit an application for the Sister Cities International U.S. – Japan Global Impact Grant.

13. Measure S Street Improvements Fall 2025 Project Notice of Completion • Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Authorize the City Manager to sign and file a Notice of Completion for the Crescent City Measure S Street Improvements Fall 2025 Project (Contract #2025-1074.1) Public Works Director went over the Measure S Paving project that covered 56,620 square feet of repair area with 1320 tons of asphalt concrete.

There were no comments from the public.

Mayor Wright thanked the community for supporting Measure S and continuing the support as these streets would not have been completed without it.

On a motion by Mayor Pro Tem Tinkler, seconded by Council Member Shamblin, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City authorized the City Manager to sign and file a Notice of Completion for the Crescent City Measure S Street Improvements Fall 2025 Project (Contract #2025-1074.1)
Council Member Greenough left the meeting at 9:13 p.m.

CITY COUNCIL ITEMS
➢ Reports, Concerns, Referrals, Council travel and training reports – Council Member Shamblin: asked for an update from CCPD on crime stats. ➢ Legislative Matters – City Attorney Rice stated a bill has been passed that requires additional training for Council Members.
➢ City Manager Report and City Council Directives – City Manager Wier reported on the following:
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ADJOURNMENT
There being no further business before the Council, Mayor Wright adjourned the meeting at 9:17 p.m. to the regular meeting of the City Council of the City of Crescent City on Monday, February 2, 2026 at 6:00 p.m. at the Flynn Center Board Chambers, 981 H Street, Crescent City, CA 95531.

POSTED:
_________________________
Robin Altman, City Clerk/Administrative Analyst
Home Dept. Regular Pay Overtime Gross Pay Employees Notes City Council (110) 1,409.85 - 1,409.85 5
Administration (111) 22,784.78 951.64 23,736.42 6
Finance (120) 17,395.47 282.35 17,677.82 7
City Attorney (130) 5,333.21 - 5,333.21 1
Fire (230) 15,621.22 3,367.19 18,988.41 5
Police (240) 44,538.31 8,371.90 52,910.21 15
Planning (313) 1,191.94 - 1,191.94 1
Public Works (350) 63,592.54 1,396.12 64,988.66 26
Recreation (450) 5,284.42 - 5,284.42 2
Swimming Pool (480) 15,467.34 33.62 15,500.96 16
Housing (490) 11,642.75 - 11,642.75 4
204,261.83 14,402.82 218,664.65 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 01/24/2026
Pay Date 01/30/2026
Check Numbers: 111730 - 111736 (Plus Direct Deposits)

CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
DATE: FEBRUARY 2, 2026
SUBJECT: MEASURE S OVERSIGHT COMMITTEE APPOINTMENT
_____________________________________________________________________

RECOMMENDATION
• Confirm the Mayor’s appointment of Deborah Holloway to the Measure S Oversight Committee to fill the remainder of Steve Shamblin’s term (1 year)

BACKGROUND
On November 3, 2020, the voters of the City of Crescent City approved a 1.0% local transactions and use (“sales”) tax and the City Council has formally adopted the Ordinance. Imposition of the sales tax began April 1, 2021. Ordinance No. 824 provides for the appointment of an oversight committee made up of two non-voting staff members and five voting City resident members. The Ordinance charges the oversight committee with reviewing and publicly reporting on the expenditure of revenues generated by the tax. In addition, the Bylaws for the Committee task it with also advising on the expenditure of anticipated revenues as part of the annual budget process. Committee Members serve two-year terms.

ITEM ANALYSIS
The Mayor appoints members to the Committee, subject to the confirmation of the City Council. Committee members must be residents of the City and at least 18 years of age.

Three of the committee positions were filled at the January 5, 2026 Council meeting. A fourth position is vacant due to the selection of Steve Shamblin to fill a vacant City Council position. The City has received an application from City resident Deborah Holloway.

The application was reviewed by the Mayor, who appointed Ms. Holloway to the vacancy left on the committee to fill the remaining year of Mr. Shamblin’s two-year term. These appointments are presented to the Council at tonight’s meeting for confirmation.

FISCAL ANALYSIS
There is no cost to the City to appoint the Measure S Oversight Committee, as its members are volunteers.

Measure S Oversight Committee Appointments
February 2, 2026
2 STRATEGIC PLAN ASSESSMENT
This action supports the following Strategic Plan Goals:
• Goal 1, empower and utilize Police, Fire and Public Works departments to make Crescent City one of the safest cities in the United States. • Goal 3, maintain responsible fiscal management and accountability.

ATTACHMENTS

1. Deborah Holloway’s application

CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: LINDA LEAVER, DIRECTOR OF FINANCE
DATE: FEBRUARY 2, 2026
SUBJECT: FISCAL YEAR 2024-25 FINANCIAL AUDIT
______________________________________________________________________

RECOMMENDATION
• Receive presentation from auditor
• Technical questions from Council
• Receive public comment
• Receive and file Fiscal Year 2024-25 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.

The independent auditor (Badawi and Associates, with Ahmed Badawi as the engagement partner) reviews and tests samples of 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 around the time the fiscal year ends (June 30) and continues through several phases taking approximately six months. The Fiscal Year 2024-25 audit was completed December 30, 2025.

Mr. Badawi’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, 2025. This is sometimes referred to as an “unmodified opinion” or “clean audit”, and it is the City’s goal to achieve this result.

FY 2024-25 AUDIT
FEBRUARY 2, 2026
2 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 and City management, 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 2024-25 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 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 2024-25 Audited Financial Report
City of Crescent City
Crescent City, California
Annual Audit Report and Financial Statements
For the year ended June 30, 2025

City of Crescent City
Annual Audit Report and Financial Statements
For the year ended June 30, 2025
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 ............................................................................................................................. 43 Statement of Activities ................................................................................................................................... 44 Fund Financial Statements:

Governmental Fund Financial Statements:

Balance Sheet ............................................................................................................................................... 52 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position .......................................................................... 54 Statement of Revenues, Expenditures and Changes in Fund Balances .............................................. 56 Reconciliation of the Governmental Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities ............................................................................................................................ 58 Proprietary Fund Financial Statements:

Statement of Net Position .......................................................................................................................... 62 Statement of Revenues, Expenses, and Changes in Net Position ........................................................ 63 Statement of Cash Flows ............................................................................................................................ 64 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position ........................................................................................................ 70 Statement of Changes in Fiduciary Net Position.................................................................................... 71 Notes to Basic Financial Statements ................................................................................................................... 75 1 City of Crescent City
Annual Audit Report and Financial Statements
For the year ended June 30, 2025
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 ............................ 112 Schedule of Contributions Last Ten Fiscal Years ....................................................................................... 114 Defined Benefit Pension Plan:

Schedule of the City’s Proportionate Share of the Net Pension Liability Last Ten Years ..................... 116 Schedule of Contributions Last Ten Years ................................................................................................... 118 Budgetary Information:

Statements of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual - General Fund ........................................................................................................... 121 Statements of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual - Housing Authority Section 8 Fund ...................................................................... 122 Statements of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – CPLHA Grant Fund ............................................................................................... 123 Supplementary Information:

Combining Balance Sheets – Nonmajor Governmental Funds .................................................................... 126 Combining Statements of Revenues, Expenditures, and Changes in Fund Balance– Nonmajor Governmental Funds .................................................................................... 130 Combining Balance Sheets – Internal Service Funds ..................................................................................... 134 Combining Statements of Revenues, Expenses, and Changes in Net Position– Internal Service Funds ....................................................................................................... 136 Combining Statements of Cash Flows – Internal Service Funds ................................................................. 138

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 ...................................................................................... 143 Independent Auditors’ Report on Compliance for Each Major Program and on Internal Control over Compliance Required by the Uniform Guidance .................................................... 145 Schedule of Expenditures of Federal Awards ................................................................................................... 149 Notes to Schedule of Expenditures of Federal Awards.................................................................................... 150 Schedule of Findings and Questioned Costs ..................................................................................................... 151 2 INTRODUCTORY SECTION
3 This page intentionally left blank
4 City of Crescent City
City Officials
For the year ended June 30, 2025
Name Office
Ray Altman Mayor
Isaiah Wright Mayor Pro Tem
Daran Dooley Council Member
Jason Greenough Council Member
Candace Tinkler Council Member
5 This page intentionally left blank
6 FINANCIAL SECTION
7 This page intentionally left blank
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, 2025, 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, 2025, 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 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 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 To the Honorable Mayor and Members of the City Council
of the City of Crescent City
Crescent City, California

Page 2 ends

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 15-38 and 112-123 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

Page 3 ends

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 126-139, and 149 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 basic financial statements and our auditor's report thereon. Our opinions on the basic 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 basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic 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 30, 2025, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Emeryville, California
December 30, 2025
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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, 2025
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, 2025. We encourage readers to consider the information presented here in conjunction with the City’s basic financial statements (beginning on page 43).

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 43-45) 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, revenues are recorded when they are earned, and expenditures or expenses are recorded when they are incurred, regardless of the timing of related 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 $116,409,583 and total liabilities and deferred inflows of resources were $55,612,297 on June 30, 2025. The City’s assets and deferred outflows exceeded its liabilities and deferred inflows by $60,797,286 (net position) for the fiscal year reported. This is an increase of $13,909,716 from the previous year when assets exceeded liabilities by $46,887,570 (as restated due to implementation of GASB 101). Most of the increase was due to grantfunded activities.

The increase includes:
• $10,708,123 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. Significant increases in capital asset investment include
o $4,821,487 added to the Pebble Beach Drive rehabilitation project funded by the Federal Highways Administration, Cal OES, and Caltrans
o $1,558,897 in improvements to Beachfront Park funded by Prop 68, California Parks, Coastal Conservancy, and the California Endowment
o $1,458,851 in improvements to Front Street, funded by HUD, Caltrans, and the City’s General Fund
o $1,330,095 in improvements to the Swimming Pool, funded by the City’s General Fund (including Measure S)
o Reduction in outstanding long-term debt of $1,697,663 due to the Sewer Fund’s payment on the SRF loan
o Other increases due to capital projects and equipment purchases, offset by annual depreciation
15 • $4,739,031 increase in restricted net position, which includes balances for capital projects, grantfunded projects, and low-income housing programs. The majority of this increase is due to a Competitive Public Local Housing Allocation (CPLHA) grant that funded a loan of $4,750,000 to a housing developer. The note receivable is restricted net position, and payments that are received over time will be used for future low-income housing projects. • ($1,537,438) decrease in unrestricted net position. This includes decreases in overall net position due to allocating resources to priority projects as well as the investment of unrestricted cash into capital assets.

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:
• Capital assets, net of related debt and accumulated depreciation, of $44,417,924 includes real property, construction-in-progress, structures and improvements, equipment, and infrastructure. • Net position of $6,391,229 is restricted for capital projects, community development, low-income housing, and other purposes.
• Unrestricted net position of $9,988,133 represents the resources available to meet the City’s ongoing obligations to citizens and creditors.

Fund Financial Statements
The fund financial statements (pages 52-71) 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:
• 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. • 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. • 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 currently has five major governmental funds (General Fund, Housing Authority Fund, CPLHA Fund, General CIP Fund, and Pebble Beach Drive Bank Stabilization Fund) and thirteen non-major 16 governmental funds. Financial statements for each major fund and the aggregate of all non-major funds are presented on pages 52-58. Individual fund data for each non-major fund is provided in the form of combining statements on pages 126-139.

The City’s governmental funds reported total ending fund balance of $8,167,586 this year. This compares to the prior year ending fund balance of $9,407,143 and is a decrease of ($1,239,557) which includes:
• ($636,297) net decrease in the General Fund balance due to total expenditures exceeding total revenues. This includes planned expenditures of prior year Measure S fund balance for priority projects including SCBA replacements for the Fire Department, street repair projects, and continuing work on the Police Department facility improvements. • $1,337 net increase in the Housing Authority fund balance due to revenues slightly exceeding expenditures. The fund balance is restricted to low and moderate-income housing programs. • $4,809,415 net increase in the CPLHA fund due to grant funding for a low-income housing project.
• ($912,669) net decrease in the General CIP Fund due to planned expenditures of prior year fund balance, most significantly the Swimming Pool HVAC project. • ($4,589,248) net decrease in the Pebble Beach Drive Bank Stabilization Project Fund. This fund is used to track the long-term project to stabilize Pebble Beach Drive after significant storm damage. In FY 2024-25, an emergency project was done to reopen a failed portion of the street using funding from the Federal Highway Administration and Caltrans. Because this fund uses the current financial resources measurement focus, only revenues which are received within 60 days of the end of the fiscal year are counted as revenues. Due to the timing of federal emergency project reimbursement, the grant revenues that will pay for this project were not received and therefore not counted as revenue in this fiscal year. When the funds are received, the revenue will be recorded and the negative fund balance will be relieved. In the meantime, the City was able to manage the cash flow for this project using funds from Caltrans.
• $87,905 net increase in non-major governmental funds.

The major governmental funds are discussed in greater detail below in the section “Financial Analysis of the City’s Funds.”
Proprietary Funds
The City’s proprietary funds include three enterprise funds (Sewer Fund, Water Fund, and Recreational Vehicle (RV) Park Fund) and six internal service funds. Financial statements for each enterprise fund and the aggregate of all internal service funds are presented on pages 62-65.

Individual fund data for each internal service fund is provided in the form of combining statements on pages 134-139.

The enterprise funds reported total ending net position of $21,382,878 as of June 30, 2025. This compares to net position as of the prior year (restated due to GASB 101) of $21,540,814 and is a decrease of ($157,936) which includes:
• ($309,475) net decrease in the Sewer Fund net position. • $87,266 net increase in the Water Fund net position.
• $64,273 net increase in the RV Park Fund net position.

The internal service funds reported total ending net position of $2,374,582 as of June 30, 2025. This represents a net increase of $347,526 from the prior year net position of $2,027,056. 17 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 70-71.

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, future grant reimbursements, etc.).

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, Public Works, Housing Authority, etc. Revenues from taxes and grants 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.
18 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 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 Maintenance, Equipment Services, Insurance, and Information Technology. 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. 19 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 on page 75. The notes include information on the City’s accounting policies, cash and investments, receivables, capital assets, long-term debts, interfund activity, employee retirement plans and other post-employment benefits, risk management, contingencies, pledged revenues, the successor trust for the former redevelopment agency, and any changes from the prior year reporting.

Required Supplementary Information
In addition to the basic financial statements and accompanying notes, this report also presents Required Supplementary Information beginning on page 112. 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, the Housing Authority Fund, and CPLHA Fund are also included here.

Supplementary Information
This section, beginning on page 126, includes the individual fund statements for the non-major 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, 2025. This information is shown in greater detail in the government-wide financial statements on pages 43-45. 20 FY 2024-25 FY 2023-24 FY 2024-25 FY 2023-24 FY 2024-25 FY 2023-24 Assets:

Current and
other 26,206,584 13,148,542 13,986,361 14,287,863 40,192,945 27,436,405 Capital assets 31,412,264 21,291,163 40,286,481 41,394,509 71,698,745 62,685,672 Total assets 57,618,848 34,439,705 54,272,842 55,682,372 111,891,690 90,122,077 Deferred
outflow of
resources 2,870,383 3,560,974 1,647,510 2,093,771 4,517,893 5,654,745 Total assets
and deferred
outflows of
resources 60,489,231 38,000,679 55,920,352 57,776,143 116,409,583 95,776,822 Liabilities
Current and
other 10,949,518 2,544,259 1,230,771 2,786,932 12,180,289 5,331,191 Long-term
liabilities 9,439,660 9,248,253 32,766,492 32,713,169 42,206,152 41,961,422 Total
liabilities 20,389,178 11,792,512 33,997,263 35,500,101 54,386,441 47,292,613 Deferred inflow
of resources 685,645 861,411 540,211 735,228 1,225,856 1,596,639 Total liabilities
and deferred
inflows of
resources 21,074,823 12,653,923 34,537,474 36,235,329 55,612,297 48,889,252 Net Position
Net invest in
capital assets 31,294,046 21,175,557 13,123,878 12,534,244 44,417,924 33,709,801 Restricted 6,391,229 1,652,198 - - 6,391,229 1,652,198
Unrestricted 1,729,133 2,519,001 8,259,000 9,006,570 9,988,133 11,525,571 Total Net
Position, as
restated 39,414,408 25,346,756 21,382,878 21,540,814 60,797,286 46,887,570 Table 1 - Net Position
Governmental Activities Business-Type Activities Government-Wide Totals 21 In fiscal year 2024-25, governmental activities increased the City’s net position by $14,067,652 and business-type activities decreased the City’s net position by ($157,936) as compared to the prior fiscal year. In fiscal year 2024-25 government-wide revenues increased by $9,788,525 and total expenses increased by $1,744,577 compared to the prior year.

Revenues in governmental activities increased by $11,159,873 due to increased grant revenues and expenses increased by $1,274,901 compared to the prior year. In business-type activities, revenues decreased by ($1,371,348) because the prior year included one-time water and sewer connection fees for large developments and expenses increased by $469,676. 22 2025 2024 2025 2024 2025 2024
Revenues:

Program revenues: - -
Charges for services 1,667,645 1,771,643 8,527,135 10,122,243 10,194,780 11,893,886 Operating
grants/contributions 12,634,780 7,375,867 395,886 233,395 13,030,666 7,609,262 Capital
grants/contributions 6,226,496 523,734 - - 6,226,496 523,734 General revenues:

Sales tax 2,226,843 2,230,286 - - 2,226,843 2,230,286
Measure S 2,297,334 2,345,019 - - 2,297,334 2,345,019
Transient occupancy
tax 1,988,638 2,028,328 - - 1,988,638 2,028,328
Property taxes 1,003,825 968,171 - - 1,003,825 968,171
Other 1,206,006 848,646 608,334 547,065 1,814,340 1,395,711 Total Revenues 29,251,567 18,091,694 9,531,355 10,902,703 38,782,922 28,994,397 Expenses:

General government 1,305,400 1,102,525 - - 1,305,400 1,102,525 Public safety 5,119,084 4,837,435 - - 5,119,084 4,837,435 Community
development 692,483 783,437 - - 692,483 783,437
Human services and
recreation 5,555,026 5,259,643 - - 5,555,026 5,259,643
Public works 1,972,021 1,471,012 - - 1,972,021 1,471,012 Admin overhead
allocation 591,255 506,316 - - 591,255 506,316
Sewer - - 6,001,987 5,818,499 6,001,987 5,818,499
Water - - 3,043,084 2,793,526 3,043,084 2,793,526
RV park - - 592,866 556,236 592,866 556,236
Total Expenses 15,235,269 13,960,368 9,637,937 9,168,261 24,873,206 23,128,629 Excess (Deficiency)
before other items 14,016,298 4,131,326 (106,582) 1,734,442 13,909,716 5,865,768 Transfers 51,354 143,342 (51,354) (143,342) - -
Increase
(Decrease) in net
position 14,067,652 4,274,668 (157,936) 1,591,100 13,909,716 5,865,768 Net position -
beginning of year 25,707,215 21,432,547 21,681,186 20,090,086 47,388,401 41,522,633 Restatement (360,459) - (140,372) - (500,831) -
Net position -
beginning of year
as restated 25,346,756 21,432,547 21,540,814 20,090,086 46,887,570 41,522,633 Net position - end
of year 39,414,408 25,707,215 21,382,878 21,681,186 60,797,286 47,388,401 Table 2 - Changes in Net Position
For the periods ending June 30
Governmental Activities Business-Type Activities Government-Wide Totals 23 24
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.
25 The following discussion focuses on the City’s three major governmental funds. The non-major governmental funds are reported in aggregate in the governmental fund financial statements beginning on page50, 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 $459,192; transfers in and out and proceeds from the sale of assets netted to a negative ($1,095,489). This resulted in a net decrease in Fund Balance of ($636,297).

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 2024-25 General Fund revenue decreased by ($533,467) (approximately 5%). Primary variations from the prior fiscal year include:
• Charges for services decreased ($568,473) from $1,494,994 in fiscal year 2023-24 to $926,521 in fiscal year 2024-25. The decreases were largely the result of lower fire service fees (due to reimbursements for mutual aid provided in the prior year and reimbursements for current year expenses that are not counted as revenue for fiscal year 2024-25 because they were not received within the measurement period and will be included in the next fiscal year’s revenues). • Intergovernmental or grant revenues decreased ($142,403) from $537,011 in fiscal year 2023-24 to $394,608 in fiscal year 2024-25. This was largely related to a planning grant in the prior year that was not repeated.
• Licenses and permit revenues increased $336,733 from $395,868 in fiscal year 2023-24 to $732,631 in fiscal year 2024-25 due to building permit revenues related to a large development.

Amount
Percent
of Total Amount
Percent
of Total Amount
Percent
of Total
Taxes and
assessments 7,572,953 75.5% 7,624,693 72.2% (51,740) -0.5% Use of money and
property:

Interest 238,040 2.4% 225,900 2.1% 12,140 0.1%
Rental Income 46,566 0.5% 49,462 0.5% (2,896) 0.0%
Licenses and permits 732,631 7.3% 395,868 3.7% 336,763 3.4% Fines and penalties 51,847 0.5% 12,275 0.1% 39,572 0.4% Intergovernmental
revenues 394,608 3.9% 537,011 5.1% (142,403) -1.4%
Charges for services 926,521 9.2% 1,494,994 14.2% (568,473) -5.7% Gifts and donations 11,555 0.1% 29,412 0.3% (17,857) -0.2% Other
reimbursements 35,416 0.4% - 0.0% 35,416 0.4%
Other revenue 20,405 0.2% 194,394 1.8% (173,989) -1.7%
Total 10,030,542 100% 10,564,009 100% (533,467) -5%
Table 3 - General Fund Revenues by Source
For the periods ending June 30
2025 2024 Increase/(Decrease)
26 General Fund expenditures are grouped into the following categories:
• 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. • Public Safety includes Police and Fire.
• Community Development includes Building Inspection, Code Enforcement, and Planning. • Human Services and Recreation includes the Cultural Center and Fred Endert Municipal Swimming Pool.
• Public Works includes Engineering, Streets, and Parks. • 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 $703,593 (approximately 8%) from the prior fiscal year. Significant changes included:
• Increase of $384,117 in Public Works, including an increase in staffing (due to filling vacant positions), street maintenance projects, and park maintenance. • Increase of $154,347 in Public Safety, including expenditure of Measure S funds on SCBA replacements for the Fire Department.
• Increase of $133,183 in General Government, including increase in staffing and contract services in Finance (due to filling vacant positions, implementing a new online business license program, and financial advisory services), and increases in payments to the County under revenue sharing agreements.

For the fiscal year ending June 30, 2025, the fund balance of the General Fund was $4,539,754. Of this amount $2,818,539 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) as Amount
Percent
of Total Amount
Percent
of Total Amount
Percent
of Total
General government 1,198,404 12.5% 1,065,221 12.0% 133,183 19.0% Public safety 4,735,960 49.5% 4,581,613 51.7% 154,347 22.0% Community development 678,901 7.1% 699,453 7.9% (20,552) -2.9% Human services and
recreation 964,357 10.1% 1,001,539 11.3% (37,182) -5.3% Public works 1,427,691 14.9% 1,043,574 11.8% 384,117 54.7% Admin overhead allocation 566,037 5.9% 477,357 5.4% 88,680 12.6% Total 9,571,350 100.0% 8,868,757 100.0% 702,593 7.9%
Table 4 - Expenditures by Type
General Fund
For the periods ending June 30
2025 2024 Increase/(Decrease)
27 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, 2025. In fiscal year 2024-25, the Housing Authority experienced a minor surplus of revenues over expenditures and other financing uses in the amount of $1,337. This increased the Housing Authority’s fund balance from $466,907 to $468,244. 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.

CPLHA Fund. The CPLHA Fund is a special revenue fund for tracking the revenues and expenditures associated with the CPLHA grant to fund low-income housing development. Activity in this fund included the receipt of the CPLHA grant and disbursement of a loan for housing development. The loan is a restricted asset in this fund, and payments received in the future will remain in the fund for future lowincome housing projects.

General CIP Fund. The General CIP Fund includes most of the capital improvement projects that are not included in the enterprise funds or stand-alone capital improvement funds. These include capital improvement projects relating to governmental facilities, parks, streets, and the swimming pool. These projects are funded with a combination of grants and transfers from other City funds (such as the General Fund, including Measure S funds). General CIP Fund expenditures exceeded revenues and transfers in by ($912,669) this year, which decreased the fund balance from $2,402,793 to $1,490,124. The most significant change was the use of prior year fund balance for the HVAC project at the Swimming Pool.

Pebble Beach Drive Bank Stabilization Fund. The Pebble Beach Drive Bank Stabilization Fund is for tracking revenues and expenditures associated with the Pebble Beach Drive project, a long-term project to repair and stabilize the road and bank due to storm damage. An emergency construction project was done this fiscal year to repair and reopen a section of the road that collapsed. This project is funded by the Federal Highway Administration and Caltrans. The federal emergency funding through FHA will take time to be reimbursed, which results in a negative fund balance in this fund until the reimbursements are received. In the meantime, the City received a cash advance from Caltrans to manage the cash flow of the emergency opening and assist with the permanent restoration project. Fund balance in this fund is negative ($4,735,518).

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 2024-25, the change in net position was a negative ($309,475). The largest change in revenue from the prior year was in sewer connections, which decreased by ($1,160,640) due to one-time development projects in the prior year. Expenses increased by $183,488 (approximately 3%). 28 The decrease in net position of ($309,475) is comprised of an increase in net investment in capital assets of $388,808 due to depreciation, payment of debt service, and new assets, and a decrease of ($771,034) in unrestricted net position due to operations. 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 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.
2025 2024
Amount Amount Amount Percent
Sewer Fund
Operating revenues
Sewer treatment 4,508,421 4,570,412 (61,991) -1.4%
External lab revenues 60,574 51,004 9,570 18.8%
Sewer connections 322,738 1,483,378 (1,160,640) -78.2%
Other 209,739 296,599 (86,860) -29.3%
Grants 273,935 152,565 121,370 79.6%
Expenses (6,001,987) (5,818,499) (183,488) 3.2%
Non-operating revenue (expense) 336,276 290,291 45,985 15.8% Net changes before transfers and
capital contributions (290,304) 1,025,750 (1,316,054) -128.3% Net transfers and capital
contributions (19,171) (22,196) 3,025 -13.6%
Change in net position (309,475) 1,003,554 (1,313,029) -130.8% Table 5 - Sewer Fund
For the periods ending June 30
Variance
29 2025 2024
Amount Amount Amount Percent
Sewer Fund
Assets
Current assets 6,722,736 7,313,255 (590,519) -8.1%
Capital assets (net of depreciation)30,843,586 32,152,440 (1,308,854) -4.1% Other non-current assets 611,644 542,313 69,331 12.8%
Total assets 38,177,966 40,008,008 (1,830,042) -4.6%
Deferred outflows of resources 1,017,656 1,292,802 (275,146) -21.3% Liabilities
Current liabilities 2,383,428 2,345,949 37,479 1.6%
Long-term liabilities 28,852,408 30,574,934 (1,722,526) -5.6% Total liabilities 31,235,836 32,920,883 (1,685,047) -5.1% Deferred inflows of resources 223,557 334,223 (110,666) -33.1% Net position (restated) 7,736,229 8,045,704 (309,475) -3.8% Net investment in capital
assets (net of depreciation and
related debt) 3,680,983 3,292,175 388,808 11.8%
Unrestricted 4,055,246 4,753,529 (698,283) -14.7%
Total net position (restated) 7,736,229 8,045,704 (309,475) -3.8% Current assets 6,722,736 7,313,255 (590,519) -8.1%
Current liabilities 2,383,428 2,345,949 37,479 1.6%
Working capital 4,339,308 4,967,306 (627,998) -12.6%
Table 6 - Sewer Fund
For the periods ending June 30
Variance
30 Water Fund. In fiscal year 2024-25, the change in net position was an increase of $87,266.

Water connection revenue decreased by ($342,915) due to significant one-time development projects in the prior year. Expenses increased by $249,558 (approximately 9%). The most significant increases were in electricity costs and maintenance projects (some of which were reimbursed by Community Service Districts).

The increase in net position of $87,266 is comprised of an increase in net investment in capital assets of $254,603 due to depreciation and investment in new assets and a decrease of ($166,797) in unrestricted net position due to operations. 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.
2025 2024
Amount Amount Amount Percent
Water Fund
Operating revenues
Water service 2,604,342 2,642,970 (38,628) -1.5%
Water connections 133,546 476,461 (342,915) -72.0%
Other 169,846 69,614 100,232 144.0%
Grants 4,879 - 4,879
Expenses (3,043,084) (2,793,526) (249,558) 8.9%
Non-operating revenue (expense) 238,855 310,077 (71,222) -23.0% Net changes before transfers
and capital contributions 108,384 705,596 (597,212) -84.6% Net transfers and capital
contributions (21,118) (121,146) 100,028 -82.6%
Change in net position 87,266 584,450 (497,184) -85.1%
Table 7 - Water Fund
For the periods ending June 30
Variance
31 2025 2024
Amount Amount Amount Percent
Water Fund
Assets
Current assets 4,865,053 4,658,876 206,177 4.4%
Capital assets (net of
depreciation) 8,798,492 8,544,429 254,063 3.0%
Other non-current assets 991,727 1,141,286 (149,559) -13.1% Total assets 14,655,272 14,344,591 310,681 2.2%
Deferred outflows of resources 629,854 800,969 (171,115) -21.4% Liabilities
Current liabilities 509,291 371,779 137,512 37.0%
Long-term liabilities 2,121,697 2,122,558 (861) 0.0%
Total liabilities 2,630,988 2,494,337 136,651 5.5%
Deferred inflows of resources 316,654 401,005 (84,351) -21.0% Net position (restated) 12,337,484 12,250,218 87,266 0.7% Net investment in capital assets
(net of depreciation and related
debt) 8,798,492 8,544,429 254,063 3.0%
Unrestricted 3,538,992 3,705,789 (166,797) -4.5%
Total net position (restated) 12,337,484 12,250,218 87,266 0.7% Current assets 4,865,053 4,658,876 206,177 4.4%
Current liabilities 509,291 371,779 137,512 37.0%
Working capital 4,355,762 4,287,097 68,665 1.6%
Table 8 - Water Fund
For the periods ending June 30
Variance
32 Lighthouse Cove Recreational Vehicle (RV) Park. The RV Park Fund revenues exceeded expenses by $64,273 in fiscal year 2024-25. Operating revenues increased $103,196 due to rate increases while expenses increased $36,630 due to implementing a security service contract.

The increase in net position of $64,273 is a combination of a decrease of ($53,237) in net investment in capital assets due to depreciation and an increase of $117,510 in unrestricted net position due to operations.
2025 2024
Amount Amount Amount Percent
RV Park Fund
Operating revenues 635,001 531,805 103,196 19.4%
Expenses (592,866) (556,236) (36,630) 6.6%
Non-operating revenue
(expense) 33,203 27,527 5,676 20.6%
Net changes before transfers
and capital contributions 75,338 3,096 72,242 2333.4%
Net transfers and capital
contributions (11,065) (11,065)
Change in net position 64,273 3,096 72,242 2333.4%
Table 9 - RV Park Fund
For the periods ending June 30
Variance
33 General Fund Budgetary Highlights. In preparing its annual budgets, the City attempts to estimate revenues using realistic and conservative methods and budgets its expenditure activities in a prudent manner. The City Council adopts budget adjustments during the fiscal year to reflect changed priorities and availability of additional revenues.

The final General Fund budget for FY 2024-25 included a projected deficit of ($1,350,976), which would decrease the General Fund reserve balance. Actual results were a deficit of ($636,297).

Actual General Fund revenues (not including transfers) were under budget by ($551,763). Revenues with significant variances are listed below:
• Fire service fees were under budget by ($380,155), including $273,188 in reimbursements that were not received within the measurement period and will be included in the next year’s revenues when received.
• Police grant revenues were under budget by ($139,473) due to reimbursements that were not received within the measurement period and will be included in next year’s revenues. • Gifts and donations were under budget by ($92,377) due to a donation that will not be recognized until the next fiscal year.
2025 2024
Amount Amount Amount Percent
RV Park Fund
Assets
Current assets 795,201 632,133 163,068 25.8%
Capital assets (net of
depreciation) 644,403 697,640 (53,237) -7.6%
Total assets 1,439,604 1,329,773 109,831 8.3%
Liabilities
Current liabilities 115,078 69,203 45,875 66.3%
Long-term liabilities 15,361 15,678 (317)
Total liabilities 130,439 84,881 45,558 53.7%
Net position (restated) 1,309,165 1,244,892 64,273 5.2% Net investment in capital assets
(net of depreciation and related
debt) 644,403 697,640 (53,237) -7.6%
Unrestricted 664,762 547,252 117,510 21.5%
Total net position (restated) 1,309,165 1,244,892 64,273 5.2% Current assets 795,201 632,133 163,068 25.8%
Working capital 680,123 562,930 117,193 20.8%
Table 10 - RV Park Fund
For the periods ending June 30
Variance
34 Actual General Fund expenditures (not including transfers out) were under budget by ($1,274,435.) There were a variety of factors affecting these variances:
• Wages and benefits were under budget by ($566,314) due to vacancies and unused benefits. • Planned economic resiliency and cultural projects for $94,288 funded by The California Endowment were not completed and will be budgeted next year. • Dispatch and other contract services for the Police Department were under budget by ($96,531). • Other projects that were either not completed or completed under budget.

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.

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), including an assumption 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 2025-26 was $12,068,233, of which $10,782,686 is considered operational, resulting in a required reserve of $2,695,672. The unassigned fund balance at June 30, 2025 is $2,818,539.

Budget Actual Variance Budget Actual Variance
Revenues 10,582,305 10,030,542 (551,763) 10,361,097 10,798,233 437,136 Expenditures (10,845,785) (9,571,350) 1,274,435 (10,692,159) (9,102,981) 1,589,178 Operating results (263,480) 459,192 722,672 (331,062) 1,695,252 2,026,314 Transfers in 250,645 238,201 (12,444) 312,797 273,422 (39,375) Transfers out (1,338,141) (1,333,920) 4,221 (1,373,900) (1,369,479) 4,421 Other - 230 230 - 1,610 1,610
Net change in
Fund Balance (1,350,976) (636,297) 714,679 (1,392,165) 600,805 1,992,970 Table 11 - General Fund Budget-to-Actual
For the periods ending June 30
2025 2024
35 Capital Asset and Debt Administration
Capital assets. As of June 30, 2025, the City had a total net investment in capital assets of $44,417,924 (original value of assets less accumulated depreciation and associated debt). This is an increase of $10,708,123 over the net investment in capital assets as of June 30, 2024. 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 additions in fiscal year 2024-25 included:
• Reconstruction of a portion of Front Street
• Reconstruction of a portion of Pebble Beach Drive
• Construction-in-progress for improvements in Beachfront Park • Construction-in-progress for a water meter project to replace and upgrade all meters to an automatic read system
• Improvements at the Swimming Pool including HVAC, dehumidification, and flooring • Purchase of vehicles and equipment for Police and Public Works Long-term debt. As of June 30, 2025, the City had total debt outstanding of $28,195,755; this is a decrease of ($1,692,689) from the total debt outstanding on June 30, 2024 (as restated). This reduction is due to loan principal payments totaling $1,697,662 and small increases in other long-term obligations (compensated absences payable and subscriptions payable). 2025 2024 Variance $ Variance %
31,294,046 21,175,557 10,118,489 47.8%
2025 2024 Variance $ Variance %
13,123,878 12,534,244 589,634 4.7%
2025 2024 Variance $ Variance %
44,417,924 33,709,801 10,708,123 31.8%
Table 12 - Net Investment in Capital Assets
Governmental Activities
Business-type Activities
Total
2025 2024 2025 2024 2025 2024
Compensated
absences 713,576 669,475 201,378 243,118 914,954 912,593 Subscriptions
payable 118,218 115,606 - - 118,218 115,606
State Revolving
Loan - - 27,162,603 28,860,265 27,162,603 28,860,265
Total 831,794 785,081 27,363,981 29,103,383 28,195,775 29,888,464 Table 13 - Total Debt
For the periods ending June 30
Governmental Activities Business-Type Activities Government-Wide Totals 36 Currently Known Facts, Decisions, or Conditions
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 ongoing operational needs as well as equipment purchases 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.

The City is experiencing significant housing development, with several multi-family projects currently in the permitting and/or construction stage. The City has used internal resources as well as obtained several grants to assist these projects with loans.

The City is currently finalizing design work on improvements to the Police Department facility. Design is anticipated to be completed in fiscal year 2025-26, and the City is in the process of exploring USDA financing for construction.

Sewer Fund net position and working capital decreased in fiscal year 2024-25. 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 finalizing an updated rate study.

In 2025, the City received a new NPDES permit for its wastewater treatment facility with more strict requirements. In August 2025, the City received an Administrative Civil Liability notice due to multiple violations of the new permit. The current wastewater treatment facility is not able to meet the new permit requirements year-round and is actively working on design for improvements needed to meet the permit.

The current phase of design is funded through a State Water Resources Control Board grant, and the 37 City is pursuing additional grant funding to complete the design and for eventual construction of the improvements.

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 a finalizing 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. 38 BASIC

FINANCIAL STATEMENTS
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40 GOVERNMENT-WIDE

FINANCIAL STATEMENTS
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42 Governmental Business-type
Activities Activities Total
Assets
Cash and investments 12,299,496 $ 10,925,215 $ 23,224,711 $ Receivables (net) 967,668 1,440,767 2,408,435
Due from other governments 6,881,434 6,881,434 -
Prepaid items 143,189 17,008 160,197
Due from RDA Successor Agency 219,656 55,114 274,770
Notes receivable 6,038,589 748,934 6,787,523
Leases receivable 256,578 199,297 455,875
Internal balances (435,484) 435,484 -
Nondepreciable capital assets 9,357,823 2,561,755 11,919,578 Depreciable capital assets, net 22,054,441 37,724,726 59,779,167 Total Assets 57,618,848 54,272,842 111,891,690
Deferred outflow of resources
Pension related amounts 2,709,826 1,545,429 4,255,255
OPEB related amounts 160,557 102,081 262,638
Total deferred outflow of resources 2,870,383 1,647,510 4,517,893 Liabilities
Accounts payable 1,089,283 1,765,430 676,147
Accrued wages 223,330 223,330 -
Deposits 20,687 499,183 519,870
Unearned revenue 9,616,218 55,441 9,671,659
Long term liabilities
Compensated absences - due within one year 209,816 79,363 289,179 Compensated absences - due in more than one year 503,760 201,378 705,138 Net pension liability 5,062,455 8,197,825 13,260,280
Net OPEB liability 260,693 410,041 670,734
Long-term debt - due within one year 73,024 1,697,663 1,770,687 Long-term debt - due in more than one year 25,464,940 45,194 25,510,134 Total Liabilities 20,389,178 33,997,263 54,386,441
Deferred inflow of resources
Pension related amounts 319,647 264,653 584,300
OPEB related amounts 141,904 90,216 232,120
Leases 224,094 185,342 409,436
Total deferred inflow of resources 685,645 540,211 1,225,856 Net Position
Net Investment in capital assets 31,294,046 13,123,878 44,417,924 Restricted for:

Capital projects and community development - 5,892,276 5,892,276 Other purposes 498,953 498,953 -
Unrestricted 1,729,133 8,259,000 9,988,133
Total Net Position $ 39,414,408 $ 21,382,878 $ 60,797,286 City of Crescent City
Statement of Net Position
June 30, 2025
See accompanying Notes to Basic Financial Statements
43 Charges Operating Capital
for Grants and Grants and
Functions/Programs: Expenses Services Contributions Contributions Primary Government:

Governmental activities:

General government $ 1,305,399 $ 23,979 $ 1,828 $ -
Public safety 741,510 5,119,084 363,454 -
Community development 692,483 562,832 366,511 -
Human services and recreation 5,555,026 334,456 4,507,233 4,789,157 Public works 1,972,021 4,868 7,395,754 1,437,339
Administrative overhead allocation 591,255 - - -
Total governmental activities 15,235,268 1,667,645 12,634,780 6,226,496 Business-type activities:

Sewer 6,001,987 5,101,472 273,935 -
Water 3,043,084 2,790,662 121,951
RV Park 592,866 635,001 - -
Total business-type activities 9,637,937 8,527,135 395,886 - Total primary government $ 24,873,205 $ 10,194,780 $ 13,030,666 $ 6,226,496 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
Restatement
Restated beginning of year
Net position - end of year
Program Revenues
City of Crescent City
Statement of Activities
For the year ended June 30, 2025
Total general revenues and transfers
See accompanying Notes to Basic Financial Statements
44 Business
Governmental -Type
Total Activities Activities Total
$ (1,279,592) 25,807 $ - $ (1,279,592) $
(4,014,120) 1,104,964 - (4,014,120)
236,860 929,343 - 236,860
4,075,820 9,630,846 - 4,075,820
6,865,940 8,837,961 - 6,865,940
(591,255) - - (591,255)
5,293,653 20,528,921 - 5,293,653
- 5,375,407 (626,580) (626,580)
- 2,912,613 (130,471) (130,471)
- 635,001 42,135 42,135
- 8,923,021 (714,916) (714,916)
$ 5,293,653 29,451,942 (714,916) 4,578,737
- 308,770 308,770
- 4,524,177 4,524,177
- 695,055 695,055
- 232,743 232,743
- 1,988,638 1,988,638
- 56,313 56,313
- 7,805,696 7,805,696
590,492 573,176 1,163,668
17,842 343,773 361,615
(51,354) 51,354 -
8,773,999 556,980 9,330,979
14,067,652 (157,936) 13,909,716
25,707,215 21,681,186 47,388,401
(360,459) (140,372) (500,831)
25,346,756 21,540,814 46,887,570
$ 39,414,408 $ 21,382,878 $ 60,797,286
Net Position
Net (Expense) Revenue and Changes in
See accompanying Notes to Basic Financial Statements
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46 FUND

FINANCIAL STATEMENTS
Governmental Funds Financial Statements
Proprietary Funds Financial Statements
Fiduciary Funds Financial Statements
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48 GOVERNMENTAL FUNDS FINANCIAL STATEMENTS
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50 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.

CPLHA Grant Fund - this fund accounts for the City's activities related to the State’s California Planning and Local Housing Allocation (CPLHA) program, including eligible planning, housing, and development expenditures.

Capital Improvement Projects - this is a capital project fund that accounts for all governmental capital projects at the City.

Pebble Beach Drive Bank Stabilization Project - this is a capital project fund used to account for the Pebble Beach Drive bank stabilization improvements, including design, construction, and related project expenditures.

Non-Major Governmental Funds is the aggregate of all the non-major governmental funds. 51 Housing Capital
Authority CPLHA Improvement
General Section 8 Grant Fund Projects
ASSETS
Cash and investments 4,125,136 $ 470,132 $ 233,334 $ 1,155,900 $ Receivables:

Consumers and others 686,392 - - -
County/State/Federal Government - 1,128,904 - 741,464
Interest receivable 77,343 1,335 105,523 12,396
Due from RDA Successor Agency - - - -
Due from other funds 67,000 - - -
Prepaid items 56,981 156 - -
Note receivable 750,000 - 4,750,000 -
Leases receivable 256,578 - - -
Total assets $ 471,623 7,148,334 $ 5,088,857 $ 1,909,760 $

LIABILITIES, DEFERRED INFLOWS OF RESOURCES,

AND FUND BALANCES
Liabilities:

Accounts payable 572,855 3,379 - 167,414
Unearned revenue 158,348 - 210,843 73,909
Deposits 20,687 - - -
Advance from other funds 435,484 - - -
Due to other funds - - - -
Total liabilities 3,379 1,187,374 210,843 241,323
Deferred inflows of resources:

Unavailable revenues 1,197,112 - 103,068 178,313
Leases 224,094 - - -
Total deferred inflow of resources - 1,421,206 103,068 178,313 Fund balances:

Nonspendable 56,981 156 - -
Restricted:

Low and moderate income housing 468,088 - 4,774,946 -
Other purposes 13,231 - - -
Assigned:

Capital improvement and vehicle replacement - 1,220,091 - 1,490,124 Safety programs - 5,441 - -
Business improvement district 946 - - -
Measure S 424,525 - - -
Unassigned 2,818,539 - -
Total fund balances 4,539,754 468,244 4,774,946 1,490,124 Total liabilities, deferred inflows of
resources, and fund balances $ 7,148,334 $ 471,623 $ 5,088,857 $ 1,909,760 City of Crescent City
Balance Sheet
Governmental Funds
June 30, 2025
Major Funds
See accompanying Notes to Basic Financial Statements
52 Major Funds
Pebble Beach Non-Major Total
Drive Bank Governmental Governmental
Stabilization Project Funds Funds
$ 2,352,704 3,184,836 $ 11,522,042 $
- - 686,392
213,022 4,798,044 6,881,434
44,769 35,561 276,927
55,114 - 55,114
- - 67,000
- - 57,137
538,589 - 6,038,589
- - 256,578
$ 3,204,198 8,018,441 $ 25,841,213 $
23,947 91,885 $ 859,480
7,933,333 1,239,785 9,616,218
- - 20,687
- 435,484 -
- 64,000 64,000
7,957,280 1,395,670 10,995,869
4,796,679 178,492 6,453,664
- 224,094 -
4,796,679 178,492 6,677,758
- - 57,137
652,907 - 5,895,941
406,618 - 419,849
733,352 3,443,567
- 11,082 16,523
- - 946
- - 424,525
(4,735,518) (173,923) (2,090,902)
(4,735,518) 1,630,036 8,167,586
$ 8,018,441 $ 3,204,198 $ 25,841,213
See accompanying Notes to Basic Financial Statements
53 Total Fund Balance - Governmental Funds $ 8,167,586
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: 2,374,582 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 $2,058,654. 29,353,610
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 6,453,664 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 1,073,304
OPEB contributions 94,099
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 1,636,522
Deferred outflows of resources - OPEB 66,458
Deferred inflows of resources - pension (319,647)
Deferred inflows of resources - OPEB (141,904)
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 (209,816)
Compensated absences - due in more than one year (503,760) Long-term debt - due within one year , net of internal service funds debt of $50,600. (22,424) Long-term debt - due in more than one year, net of internal service funds debt of $45,194. - Net pension liability (8,197,825)
Net OPEB Liability (410,041)
Net position of governmental activities $ 39,414,408
June 30, 2025
City of Crescent City
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
See accompanying Notes to Basic Financial Statements
54 This page intentionally left blank
55 Housing Capital
Authority CPLHA Improvement
General Section 8 Grant Fund Projects
REVENUES:

Taxes 7,572,953 $ - $ - $ - $
Use of money and property:

Interest 238,040 7,460 24,946 76,092
Rental income 46,566 - - -
Licenses and permits 732,631 - - -
Fines and forfeitures 51,847 - - -
Intergovernmental 394,608 4,359,319 4,789,157 2,919,957 Charges for services 926,521 - - -
Gifts and donations 11,555 - - -
Other reimbursements 35,416 550 - -
Other revenue 20,405 39,275 - -
Total revenues 10,030,542 4,406,604 4,814,103 2,996,049 EXPENDITURES:

Current:

General government 1,198,404 - - -
Public safety 4,735,960 - 154,684 -
Community development 678,901 - - -
Human services and recreation 964,357 4,380,049 4,688 1,612,751 Public works 1,427,691 - 2,987,346 -
Administrative overhead allocation 566,037 25,218 - -
Total expenditures 9,571,350 4,405,267 4,688 4,754,781

REVENUES OVER (UNDER)
EXPENDITURES 459,192 1,337 4,809,415 (1,758,732)
OTHER FINANCING SOURCES (USES):

Transfers in 238,201 - 846,063 -
Transfers out (1,333,920) - - -
Proceeds from sale of assets 230 - - -
Total other financing sources (uses) (1,095,489) - 846,063 - Net change in fund balances (636,297) 1,337 4,809,415 (912,669) FUND BALANCES:

Beginning of year 466,907 5,176,051 - 2,256,523
Reclassification from nonmajor to major - (34,469) - -
Reclassification due to fund restructuring - - - 146,270 Beginning of the year, as restated 466,907 5,176,051 (34,469) 2,402,793 End of year $ 4,539,754 $ 468,244 $ 4,774,946 $ 1,490,124 Statement of Revenues, Expenditures, and Changes in Fund Balance City of Crescent City
For the Year Ended June 30, 2025
Major Funds
See accompanying Notes to Basic Financial Statements
56 Major Funds
Pebble Beach Non-Major Total
Drive Bank Governmental Governmental
Stabilization Project Funds Funds
$ - $ - $ 7,572,953
121,948 71,037 539,523
- - 46,566
- - 732,631
- - 51,847
113,944 821,692 13,398,677
- - 926,521
- - 11,555
- - 35,966
- 571 60,251
235,892 893,300 23,376,490
- - 1,198,404
- 252,549 5,143,193
- - 678,901
- 22,311 6,984,156
4,825,140 710,928 9,951,105
- - 591,255
4,825,140 985,788 24,547,014
(4,589,248) (92,488) (1,170,524)
- 425,391 1,509,655
- (244,998) (1,578,918)
- - 230
- 180,393 (69,033)
(4,589,248) 87,905 (1,239,557)
- 1,507,662 9,407,143
- 34,469 -
(146,270) - -
(146,270) 1,542,131 9,407,143
$ (4,735,518) $ 1,630,036 $ 8,167,586
See accompanying Notes to Basic Financial Statements
57 Net change in fund balance - governmental funds $ (1,239,557) Amounts reported for governmental activities in the statements of activities are different because:

Governmental funds reported additions of capital assets as 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, $596,207). 10,481,396 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, $232,293). (671,999)
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. 347,526
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. 5,544,808 Principal payments on long-term debt is an expense in the governmental funds, but on the Statement of Activities, it reduces the debt instead. 21,562 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 1,073,304
OPEB contributions 94,099
Pension and OPEB expenses are recorded as incurred in the Government-Wide Statement of Activities, however these expenses are not recognized in the governmental funds. (1,539,386) 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. (44,101) Change in net position of governmental activities $ 14,067,652 For the Year Ended June 30, 2025
City of Crescent City
Reconciliation of the Statements of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds to the Statements of Activities See accompanying Notes to Basic Financial Statements 58

PROPRIETARY FUND FINANCIAL STATEMENTS
59 This page intentionally left blank
60 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.
61 City of Crescent City
Statement of Net Position
Proprietary Funds
June 30, 2025
Governmental
Activities
Internal
Sewer Water RV Park Total Service Funds
ASSETS
Current assets:

Cash and investments $ 4,375,107 5,767,259 $ 782,849 $ $ 777,454 10,925,215 $ Accounts receivable 404,795 895,435 - 1,141 1,300,230
Interest receivable 72,857 59,782 7,898 3,208 140,537
Prepaid items 12,294 260 4,454 86,052 17,008
Total current assets 6,722,736 4,865,053 795,201 12,382,990 867,855 Noncurrent assets:

Notes receivable 137,290 611,644 - - 748,934
Leases receivable 199,297 - - - 199,297
Advance to RDA Successor Agency 219,656 - - - 219,656
Advance to other funds 435,484 - - - 435,484
Capital assets:

Non-depreciable 2,304,749 240,836 16,170 245,616 2,561,755 Depreciable, net 6,493,743 30,602,750 628,233 1,813,038 37,724,726 Total capital assets 30,843,586 8,798,492 644,403 40,286,481 2,058,654 Total noncurrent assets 31,455,230 9,790,219 644,403 41,889,852 2,058,654 Total assets 38,177,966 14,655,272 1,439,604 54,272,842 2,926,509

DEFERRED OUTFLOWS OF RESOURCES
Pension related amounts 952,583 592,846 - 1,545,429 -
OPEB related amounts 65,073 37,008 - 102,081 -
Total deferred outflows of resources 1,017,656 629,854 1,647,510 - -

LIABILITIES
Current liabilities:

Accounts payable 312,531 307,887 55,729 676,147 229,803 Accrued wages - - - - 223,330
Deposits 334,751 164,432 - 499,183 -
Due to other funds - - - - 3,000
Unearned revenue - 2,054 53,387 55,441 -
Current maturities of long term debt:

Compensated absences payable 34,918 38,483 5,962 - 79,363 Current portion of loans payable - 1,697,663 - 50,600 1,697,663 Total current liabilities 2,383,428 509,291 115,078 3,007,797 506,733 Noncurrent liabilities:

Compensated absences payable 100,849 85,168 15,361 201,378 - Net pension liability 3,120,433 1,942,022 - 5,062,455 - Net OPEB liability 166,186 94,507 - 260,693 -
Loans payable - due in more than one year 25,464,940 - - 25,464,940 45,194 Total noncurrent liabilities 28,852,408 2,121,697 15,361 30,989,466 45,194 Total liabilities 31,235,836 2,630,988 130,439 33,997,263 551,927

DEFERRED INFLOWS OF RESOURCES
Pension related amounts 166,045 98,608 - 264,653 -
OPEB related amounts 57,512 32,704 - 90,216 -
Leases - 185,342 - 185,342 -
Total deferred inflows of resources 223,557 316,654 - 540,211 -

NET POSITION
Net investment in capital assets 3,680,983 8,798,492 644,403 13,123,878 1,962,860 Unrestricted 4,055,246 3,538,992 664,762 8,259,000 411,722 Total net position $ 7,736,229 $ 12,337,484 $ 1,309,165 $ 21,382,878 $ 2,374,582 Enterprise Funds
See accompanying Notes to Basic Financial Statements
62 Governmental
Activities
Internal
Sewer Water RV Park Total Service Funds
OPERATING REVENUES:

Charges for services $ 2,737,888 5,066,675 $ 635,001 $ $ 1,915,888 8,439,564 $ Other Reimbursements 117,072 - - - 117,072
Other 52,774 34,797 - 96,428 87,571
Total operating revenues 2,907,734 5,101,472 635,001 8,644,207 2,012,316 .

OPERATING EXPENSES:

Personnel services 1,263,350 1,310,566 190,904 710,691 2,764,820 Materials, supplies, rent, and services 628,732 2,162,482 225,956 800,676 3,017,170 Repair and maintenance 262,827 397,866 41,914 396,768 702,607 Administrative overhead 577,958 537,129 72,311 - 1,187,398 Depreciation 310,217 1,593,944 61,781 232,293 1,965,942 Total operating expenses 3,043,084 6,001,987 592,866 9,637,937 2,140,428 OPERATING INCOME (LOSS) (135,350) (900,515) 42,135 (993,730) (128,112) NONOPERATING REVENUES (EXPENSES):

Interest income 219,023 338,266 33,203 14,590 590,492
Rental revenue - 19,132 - 19,132 -
Grant revenue 273,935 4,879 - 278,814 -
Interest expense - - - - (5,259)
Gain (loss) on disposal of assets (1,990) 700 - (1,290) 15,652 Total nonoperating revenues (expenses) 610,211 243,734 33,203 887,148 24,983

INCOME (LOSS) BEFORE CONTRIBUTIONS
AND TRANSFERS (290,304) 108,384 75,338 (106,582) (103,129) Contributions - - - - 330,038
Transfers in 12,938 10,991 - 23,929 245,866
Transfers out (32,109) (32,109) (11,065) (75,283) (125,249) Total contributions and transfers (19,171) (21,118) (11,065) (51,354) 450,655 Change in net position (309,475) 87,266 64,273 (157,936) 347,526

NET POSITION
Beginning of year 8,118,455 12,307,067 1,255,664 21,681,186 2,027,056 Restatement (72,751) (56,849) (10,772) (140,372)
Restated beginning of year 8,045,704 12,250,218 1,244,892 21,540,814 2,027,056 End of year $ 7,736,229 $ 12,337,484 $ 1,309,165 $ 21,382,878 $ 2,374,582 City of Crescent City
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the year ended June 30, 2025
Enterprise Funds
See accompanying Notes to Basic Financial Statements
63 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 4,826,657 $ 2,929,035 $ 653,570 $ 8,409,262 $ - $ Cash received from other funds - - - 2,091,669 -
Cash payments to suppliers for goods and services (3,053,689) (1,329,367) (312,332) (4,695,388) (1,216,435) Cash paid to employees (1,175,285) (1,172,517) (191,102) (2,538,904) (710,691) Net cash provided (used) by operating activities 597,683 427,151 150,136 1,174,970 164,543

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Grant cash receipts 273,935 4,879 278,814 - -
Cash received from other funds 12,938 31,728 (11,065) 33,601 114,499 Cash disbursements to other funds (32,109) (32,109) (64,218) - (21,882) Net cash provided (used) by noncapital
financing activities 254,764 4,498 (11,065) 248,197 92,617

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Cash capital contributions - - - 330,038 -
Cash received from leasing assets - 16,389 - 16,389 -
Acquisition of capital assets (285,090) (563,580) (8,544) (857,214) (543,998) Long-term debt repayments (1,697,662) - (1,697,662) - 24,174 Gain (loss) on asset disposal (1,990) - (1,990) -
Interest paid and fiscal charges - - - - (5,259)
Net cash provided (used) by capital and related
financing activities (1,984,742) (547,191) (8,544) (2,540,477) (179,393) CASH FLOWS FROM INVESTING ACTIVITIES:

Investment revenue/gains 343,034 214,551 31,384 588,969 14,228 Net cash provided (used) by investing activities 343,034 214,551 31,384 588,969 14,228

NET INCREASE (DECREASE) IN CASH
AND CASH EQUIVALENTS (789,261) 99,009 161,911 (528,341) 91,995 CASH AND CASH EQUIVALENTS - Beginning of year 6,556,520 4,276,098 620,938 11,453,556 685,459 CASH AND CASH EQUIVALENTS - End of year $ 5,767,259 $ 4,375,107 $ 782,849 $ 10,925,215 $ 777,454 For the year ended June 30, 2025
Enterprise Funds
See accompanying Notes to Basic Financial Statements
64 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) (900,515) $ (135,350) $ 42,135 $ (993,730) $ (128,112) Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation 1,593,944 310,217 61,781 1,965,942 232,293 Changes in assets, deferred outflows and inflows
of resources, and liabilities
Receivables (273,341) 13,453 (259,877) 11 79,441
Prepaid items 500 (357) 651 794 (58,790)
Deferred outflows of resources - pension 272,849 169,809 442,658 - - Deferred outflows of resources - OPEB 2,297 1,306 - 3,603 - Accounts payable 43,288 140,507 27,198 210,993 (10,802) Accrued wages - - - - 50,513
Deposits payable (4,420) 10,750 - 6,330 -
Unearned revenue 2,946 (2,902) 18,558 18,602 -
Compensated leaves payable 19,689 18,132 (198) 37,623 - Net pension liability (37,889) (23,581) (61,470) - -
Net OPEB liability (10,999) (6,255) (17,254) - -
Deferred inflows of resources - pension (105,177) (65,457) (170,634) - - Deferred inflows of resources - OPEB (5,489) (3,121) - (8,610) - Total adjustments 1,498,198 562,501 108,001 2,168,700 292,655 Net cash provided (used) by operating activities $ 597,683 $ 427,151 $ 150,136 $ 1,174,970 $ 164,543 For the year ended June 30, 2025
Enterprise Funds
See accompanying Notes to Basic Financial Statements
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66 FIDUCIARY FUND FINANCIAL STATEMENTS
67 This page intentionally left blank
68 FIDUCIARY FUNDS FINANCIAL STATEMENTS
Successor Agency RDA Fund is a fiduciary fund type used to report activities of the former dissolved Redevelopment Agency
69 City of Crescent City
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2025
Successor
Agency
RDA
ASSETS
Cash and investments 65,517 $
Interest receivable 212
Total assets 65,729

LIABILITIES
Interest payable 45,312
Due to the City of Crescent City 55,114
Due to the City of Crescent City (Water Utility Fund) 219,656 Total liabilities 320,082

NET POSITION
Restricted for dissolution of RDA (254,353)
Total net position $ (254,353)
See accompanying Notes to Basic Financial Statements
70 City of Crescent City
Statement of Changes in Fiduciary Net Position
Fiduciary Fund
For the year ended June 30, 2025
Successor
Agency
RDA
ADDITIONS:

Taxes $ 45,387
Use of money and property:

Interest 3,831
Total additions 49,218
DEDUCTIONS:

Other 2,059
Total deductions 2,059
Change in net position 47,159
NET POSITION:

Beginning of year (301,512)
End of year (254,353) $
See accompanying Notes to Basic Financial Statements
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72 NOTES TO BASIC

FINANCIAL STATEMENTS
73 This page intentionally left blank
74 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

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. 75 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
Reporting Entity, 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.
76 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
Measurement Focus, Basis of Accounting, and Financial Statement Presentation, Continued 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.

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.
77 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
Basis of Presentation, Continued
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.

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. 78 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
Major Governmental Funds, Continued
CPLHA Grant Fund - this fund accounts for the City's activities related to the State’s California Planning and Local Housing Allocation (CPLHA) program, including eligible planning, housing, and development expenditures.

Capital Improvement Fund – is a capital projects fund that accounts for the majority of the City’s governmental fund capital projects.

Pebble Beach Drive Bank Stabilization Project - this is a capital project fund used to account for the Pebble Beach Drive bank stabilization improvements, including design, construction, and related project expenditures.

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.

The Lighthouse Cove Recreational Vehicle Park Fund (RV Park) accounts for the operations of the City-owned recreational vehicle park, a self-supporting activity which renders a service on a usercharge 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. 79 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

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

Investments are reported in the accompanying balance sheet at fair value which is determined using selected bases annually. Short term investments are reported at cost, which approximates fair value. All other investments are reported at fair value.

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. 80 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
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.

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.

Depreciable Asset Estimated Lives
Equipment 3-10 years
Structures and improvements 20-50 years
Infrastructure 20-50 years
81 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
Capital assets, Continued
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.

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, 2024
Measurement Date June 30, 2024
Measurement Period June 30, 2023 to June 30, 2024
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.
82 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
Vacation and Sick Pay, Continued
Compensated absences comprise unused vacation, sick leave, and similar compensatory leave balances.

Compensated absences (unpaid vacation, sick leave, and other compensatory leave) are recorded in the statements of net position. Liabilities for leave are assumed to be accrued using the First In, First Out (FIFO) method, meaning the leave that was earned first is used or paid first. The City has recorded a liability only when it is more likely than not the leave will be taken or paid for. All compensated absences and related costs are reported as incurred in the governmental-wide and proprietary fund financial statements, as these amounts will be recorded as fund expenditures in the year in which they are paid or become due on demand to terminated employees. The liability for compensated absences is determined annually.

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.

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. 83 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
Fund Equity, Continued
The spendable portion of the fund balance comprises the remaining four classifications; restricted, committed, assigned, and unassigned.

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

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

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

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

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

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

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

Restricted net position is subject to constraints externally imposed by funding agencies or legislation. The amount of restricted net position is calculated by reducing the carrying value of restricted assets by their related liabilities. These items are restricted by agreements that detail specific purpose and use.

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.
84 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. FINANCIAL REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES, CONTINUED
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
The City adopted new accounting standards in order to conform to the following Governmental Accounting Standards Board Statements:

GASB Statement No. 101, Compensated Absences - The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures.

The City restated its beginning compensated absence balances and its current year accounting and disclosures as part of implementation of this Statement.

GASB Statement No. 102, Certain Risk Disclosures - The objective of this Statement is to provide users of government financial statements with essential information about risks related to a government’s vulnerabilities due to certain concentrations or constraints. The requirements of this statement did not apply to the City for the current fiscal year OR The City implemented the requirement of this statement during the current fiscal year. It resulted in no disclosure. 85 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

2. CASH AND INVESTMENTS
As of June 30, 2025, 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 $2,493,521 and the bank balance was $3,102,369. 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 $ 23,224,711
Fiduciary Funds 65,517
Total Cash and Investments $ 23,290,228
As of June 30, 2025, the City's cash and investments consisted of the following:

Cash:

Cash on hand $ 1,850
Deposits 2,491,671
Total Cash 2,493,521
As of June 30, 2025 the City's investments consisted of the following:

Investments:

In California Local Agency Investment Fund (at fair value) 20,796,707 Total Investments 20,796,707
Total Cash and Investments $ 23,290,228
86 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

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, 2025, 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, 2025 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, 2025, the City had $20,796,707 invested in LAIF, which had 3.00% 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 1.00119831 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.
87 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

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, 2025 were as follows:

Business enterprise notes represent loans made to businesses, homeowners, or developers to finance the water and/or sewer connection charges associated with new developments.

Rehab & sidewalk notes represent the balances of loans made under previous programs to finance sidewalk improvements or home improvements to bring houses up to code. These programs are currently closed to new applicants.

CDBG loans represent balances of loans made under a previous CDBG program to allow low-income homeowners to bring their houses up to code.

Successor Housing notes represent balances of one loan made to a housing developer for the rehab of existing housing units and one loan for the sale of a parcel of property to a housing developer for the construction of a new housing development. These notes are to be repaid from residual receipts (profits) of the development once finished, over a 55-year payment term. Payments are to be retained in the Successor Housing fund for future low-income housing development projects.

Crescent City developer note represents the balance of a note to be paid by a developer of housing units to be paid from residual receipts (profits) of the development once finished, over a 55-year payment term.

Payments are to be deposited into the General Fund to help offset increased costs of providing services.

Business Enterprise Notes $ 748,934
Rehab & Sidewalk Notes 45,413
CDBG 03/04 Program Loans 33,176
Successor Housing Notes and Loans 460,000
CPLHA Grant Fund Notes 4,750,000
Crescent City Developer Note 750,000
$ 6,787,523
88 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

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, 2025, the City recognized $46,514 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%. Monthly lease receipts were $1,322.50 for the fiscal year ended June 30, 2025.

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, 2025, additional inflows of resources due to the change in the number of parking spaces rented were $2,400.

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, 2025, additional inflows of resources due to the change in the CPI were $3,358.

Lease General Fund Water Fund
Balance at
June 30, 2025
City Cell Tower 234,162 $ - $ 234,162 $
City Parking Lot 22,416 - 22,416
Water Cell Tower - 199,297 199,297
Total 256,578 $ 199,297 $ 455,875 $
89 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

5. CAPITAL ASSETS
Capital assets activity for the year ended June 30, 2025 was as follows:

Balance
June 30, 2024 Additions
Transfers/
Retirements
Balance
June 30, 2025
Governmental Activities
Capital Assets, Not Being Depreciated:

Land 2,823,819 $ - $ - $ 2,823,819 $
Other non-depreciable 694,500 - - 694,500
Construction in progress 4,895,511 9,788,752 (8,844,759) 5,839,504 Total Capital Assets,
Not Being Depreciated 8,413,830 9,788,752 (8,844,759) 9,357,823 Capital Assets, Being Depreciated:

Building and improvements 8,802,524 406,621 9,209,145 - Machinery and equipment 4,668,280 532,540 (236,540) 4,964,280 Right-to-use software 210,189 73,369 283,558 -
Infrastructure 9,574,632 276,320 8,844,759 18,695,711
Total Capital Assets, Being Depreciated: 23,255,625 1,288,850 8,608,219 33,152,694 Less Accumulated Depreciation for:

Building and improvements (5,361,611) (152,835) (5,514,446) - Machinery and equipment (2,954,806) (269,879) 236,540 (2,988,145) Right-to-use software (91,973) (73,782) (165,755) -
Infrastructure (1,969,902) (460,005) (2,429,907) -
Total Accumulated Depreciation (10,378,292) (956,501) 236,540 (11,098,253) Total Capital Assets, Being
Depreciated, Net 12,877,333 332,349 8,844,759 22,054,441 Total Governmental Activities, Net $ 21,291,163 $ 10,121,101 $ 31,412,264 - $ 90 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

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:

Balance Adjustments / Balance
June 30, 2024 Additions Retirements Transfers June 30, 2025 Business-Type Activities
Capital Assets, Not Being Depreciated:

Land $ 493,855 $ - $ - $ 493,855 - $
Construction in progress 1,749,983 773,852 (455,935) - 2,067,900 Total Capital Assets,
Not Being Depreciated 2,243,838 773,852 (455,935) - 2,561,755 Capital Assets, Being Depreciated:

Structures and improvements 42,600,222 63,917 (6,127) 93,998 42,752,010 Machinery and equipment 11,231,070 22,136 (8,236) - 11,244,970 Infrastructure 23,022,170 - 361,937 - 23,384,107
Total Capital Assets, Being Depreciated: 76,853,462 86,053 (14,363) 455,935 77,381,087 Less Accumulated Depreciation for:

Structures and improvements (19,803,941) (1,080,756) - (20,884,697) - Machinery and equipment (6,444,951) (419,851) 12,373 (6,852,429) - Infrastructure (11,453,899) (465,336) - (11,919,235) -
Total Accumulated Depreciation (37,702,791) (1,965,943) 12,373 (39,656,361) - Total Capital Assets,
Being Depreciated, Net 39,150,671 (1,879,890) (1,990) 455,935 37,724,726 Total Business-Type Activities, Net $ 41,394,509 $ (1,106,038) $ (1,990) $ 40,286,481 - $ General government $ 74,437
Public works 575,227
Public safety 181,716
Human services and recreation 125,121
Total Depreciation Expense - Governmental Functions $ 956,501 Sewer $ 1,593,944
Water 310,217
RV Park 61,781
Total Depreciation Expense - Business-Type Functions $ 1,965,942 91 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

6. LONG-TERM DEBT
Long-term debt for the year ended June 30, 2025 was as follows:

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

The City accrues the liability for compensated leave as it is earned by employees. The amount of compensated leaves payable outstanding was $994,316 at June 30, 2025. 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.

Subscriptions Payable
In fiscal year 2023, the City implemented GASB 96, Subscription-based Information Technology Arrangements. The City has three such arrangements that meet the GASB 96’s definition of a long-term subscription: the City’s ERP system, the software used for the Housing Authority, and Spot AI. Interest on all subscriptions is 4%.

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 was included in the liability.

Amounts
Balance Amounts Due in
June 30, 2024 Adjustments/ Balance Due Within More Than (restated) Additions Retirements June 30, 2025 One year One year Governmental Activities
Compensated Absences (Note 1) $ 669,475 $ 44,101 $ 713,576 - $ $ 209,816 $ 503,760 Subscriptions Payable 115,606 73,370 (70,758) 118,218 73,024 45,194 Total Governmental Activities $ 785,081 $ 117,471 $ (70,758) $ 831,794 $ 282,840 $ 548,954 Amounts
Balance Amounts Due in
June 30, 2024 Adjustments/ Balance Due Within More Than (restated) Additions Retirements June 30, 2025 One year One year Business-Type Activities
Loans Payable:

State Water Resources - Safe Water Loan 28,860,265 $ $ (1,697,662) - $ $ 27,162,603 $ 1,697,663 $ 25,464,940 Subtotal Loans Payable 28,860,265 - (1,697,662) 27,162,603 1,697,663 25,464,940 Compensated Absences (Note 1) 243,118 37,623 280,741 - 79,363 201,378 Total Business-Type Activities $ 29,103,383 $ 37,623 $ (1,697,662) $ 27,443,344 $ 1,777,026 $ 25,666,318 92 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

6. LONG-TERM DEBT, CONTINUED
Subscriptions Payable, Continued
Housing Authority Software: In July 2023, the City entered into a 3-year contract to obtain access to the cloud-based version of the Housing Authority’s software. Payments are annual every July 1 at $23,321.

Spot AI: In August 2024, the City entered into a 5-year agreement with Carahsoft Technology Corporation to obtain access to the cloud-based SPOT AI camera monitoring platform. The subscription term extends through June 2029, with annual payments of $16,481 due each fiscal year.

Below are the principal and interest payments through the end of the subscription terms:

California Water Resources Control Board, Safe Drinking Water Revolving Loan On June 10, 2011, the City entered into a 30 year loan with the California Water Resources Control Board in the amount of $45,407,931. The interest is 0% and the debt matures in fiscal year 2041. The loan proceeds were used for wastewater system improvements. At June 30, 2025, the remaining balance on the loan was $27,162,602.

The annual aggregate maturities for the years subsequent to June 30, 2025 are as follows:

Year Ending
June 30 Principal Interest Total
2026 $ 73,024 $ 4,750 $ 77,775
2027 14,651 1,829 16,481
2028 15,237 1,243 16,481
2029 15,306 634 16,481
Total $ 118,218 $ 8,456 $ 127,218
Subscriptions
Year Ending
June 30 Principal Interest Total
2026 $ 1,697,663 $ - 1,697,663 $
2027 1,697,663 - 1,697,663
2028 1,697,663 - 1,697,663
2029 1,697,663 - 1,697,663
2030 1,697,663 - 1,697,663
2031-2035 8,488,315 - 8,488,315
2036-2040 8,488,315 - 8,488,315
2041 1,697,663 - 1,697,663
Total $ 27,162,608 $ - 27,162,608 $
Water Resources Control Board
93 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

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, 2025:

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, 2025 totaling $435,484.

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 pays the principal of the loan in equal payments of $20,737 over 25 years, with the final payment in fiscal year 2046.

Due From
Other Funds
Due to Other
Funds
General Fund 67,000 $ - $
CDBG Special Revenue Fund - 64,000
Internal Service Funds - 3,000
Total 67,000 $ 67,000 $
Advance To/From Other Funds 435,484 $
94 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

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, 2025:
 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.  The purpose of the transfer from the General Fund and Non-Major Governmental Funds to the Capital Improvement Fund was to fund various capital projects.  The General fund transfer to Non-Major Governmental Funds was to fund the purchase of safety vehicles.
 The Sewer and Water funds transferred money to the Internal Service Funds to purchase new equipment.
 The Internal Service Funds transferred insurance amounts to the General fund for safety expenses.

Capital Non-Major Internal
General Improvement Governmental Service
Transfers Out Fund Fund Funds Sewer Water Funds Total
Major Funds:

General Fund $ 820,350 - $ $ 425,391 $ - $ 88,179 - $ $ 1,333,920 Non-Major Governmental Funds 197,303 25,713 10,991 - 10,991 244,998 - Major Enterprise Funds:

Sewer - - - - 32,109 - 32,109
Water - - - - 32,109 - 32,109
RV Park - - - - 11,065 - 11,065
Internal Service Funds 40,898 - 1,947 - 82,404 - 125,249 Total $ 238,201 $ 846,063 $ 425,391 $ 12,938 $ 10,991 $ 245,866 $ 1,779,450 Transfers In
95 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

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

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

The Plans’ provisions and benefits in effect at June 30, 2025 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 8.00% 7.75%
Required employer contribution rates 13.34% 7.87%
Required employer dollar UAL payment (annual) $778,277 $6,741 Miscellaneous
96 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

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, 2024, the contributions recognized against net pension liability for the Plan were $1,527,993.

C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2025, the City reported net pension liabilities for its proportionate shares of the net pension liability of the Plan of $13,260,280.

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, 2024, and the total pension liability for the Plan used to calculate the net pension liability was determined by actuarial valuations as of June 30, 2023 rolled forward to June 30, 2024 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.

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 9.00% 13.75% 9.00% Required employer contribution rates 20.09% 13.76% 20.09% Required employer dollar UAL payment (annual) $299,095 $2,855 $20,589 Safety (Police)
97 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

8. EMPLOYEE RETIREMENT PLANS, CONTINUED
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions, Continued
The City’s proportionate share of the net pension liability for the Plan as of the measurement dates June 30, 2024 and June 30, 2023 were as follows:

For the year ended June 30, 2025, the City recognized pension expense (income) of $2,266,674. At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

$1,649,124 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, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Proportion - June 30, 2023 0.10784%
Proportion - June 30, 2024 0.10934%
Change - Increase (Decrease) 0.00150%
Deferred Outflows
of Resources
Deferred Inflows
of Resources
Pension contributions subsequent to
measurement date $ 1,649,124 $ -
Changes of assumptions 336,738
Differences between expected and actual
experience 1,127,882 41,975
Changes in employer's proportion - 489,406
Differences between the employer's
contribution and the employer's
proportionate share of contributions 413,524 52,919
Net differences between projected and
actual earnings on plan investments 727,987 -
Total $ 4,255,255 $ 584,300
2026 $ 578,980
2027 1,663,422
2028 28,802
2029 (249,373)
Fiscal Year Ending
June 30:
98 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

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, 2023 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, 2024 for the Plan was 6.90. 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.
99 City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

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, 2025, the City reported a payable of $0 for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2025.

Assumed Asset
Asset Class Allocation Real Return(a,b)
Global Equity - cap-weighted 30.00% 4.54%
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 $ 19,131,720
Current Discount Rate 6.90%
Net Pension Liability $ 13,260,280
1% Increase 7.90%
Net Pension Liability $ 8,436,558
100
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

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 ($157 per month for calendar year 2024) b) The amounts shown in the table below (pursuant to collective bargaining or other employee agreements)
CCMEA Council Elected 296 $
CCPOA 150
CECC 250
CCEA 150
Fire 150
Monthly Subsidy Toward Medical
B. Employees Covered
As of the July 1, 2023 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, 2024, the City’s cash contribution was $88,583 in payments to the trust and direct benefit payments, and the estimated implicit subsidy was $21,107 resulting in total contributions of $109,690.

Active employees 65
Inactive employees or beneficiaries currently receiving benefits 24 Inactive employees entitled to, but not yet receiving benefits 39 128
101
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

9. OTHER POST-EMPLOYMENT BENEFITS (OPEB), CONTINUED
D. Net OPEB Liability
The City’s net OPEB liability was measured as of June 30, 2024 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation dated July 1, 2023 that was used to determine the June 30, 2024 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:

Actuarial Assumptions
Discount Rate 6.35%
General Inflation 2.5% per year
Salary Increases 3.0% per year
Investment Rate of Return 6.35%
Funding Method Entry Age Normal Cost, level percent of pay Mortality Improvement (1) MacLeod Watts Scale 2022 applied generationally from 2017
Healthcare Trend Rate 6.5% for 2025, decreasing to an ultimate rate of 3.9% in 2075 and later years
Notes:
(1) Demographic actuarial assumptions used in this valuation are based on the 2021 experience study of CalPERS using data from 1997 to 2019, except for a different basis used to project future mortality improvements.

Asset Class 5 Year 30 Year Risk Allocation
Domestic Equity 7.00% 7.50% 16.0% 47.0%
Core Fixed Income 6.20% 4.70% 5.0% 27.0%
International Development Euqity 8.20% 7.10% 17.0% 7.0% Short-Term Bonds 5.00% 3.70% 3.0% 6.8%
Cash 3.80% 2.70% 1.0% 4.9%
Emerging Markets Equity 8.60% 7.40% 20.0% 4.0%
REITs 8.40% 7.00% 16.0% 2.0%
High Yield 8.30% 6.80% 9.0% 1.3%
Total 100.00%
Expected Return
102
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

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 6.88% over 5 years and 6.45% over 30 years. Based on the City’s OPEB trust balance, the City assumed 10 basis points in non-imbedded fees and inflation adjustments for a net expected return of

6.35%. The City approved 6.35% as the assumed long-term return on trust assets.

E. Discount Rate
The discount rate used to measure the total OPEB liability was 6.35 percent. The projection of cash flows used to determine the discount rate assumed that District contributions will be made at rates equal to or exceeding 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:

Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability/(Asset)
Balance at June 30, 2024
(Measurement date 06/30/2023) $ 1,631,491 $ 916,365 $ 715,126 Changes in the year:

Service cost 82,119 - 82,119
Interest 105,783 - 105,783
Differences between expected and actual experience - 63,963 (63,963) Assumption changes - - -
Contribution - employer - 109,690 (109,690)
Net investment income - 58,641 (58,641)
Benefit payments (95,467) (95,467) -
Administrative expenses - - -
Net changes 92,435 136,827 (44,392)
Balance at June 30, 2025
(Measurement date 06/30/2024)
Increase (Decrease)
$ 1,723,926 $ 1,053,192 $ 670,734
103
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

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

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, 2024, the EARSL was 10.65 years. The recognition periods for various gains and losses created in the June 30, 2024 measurement are as follows:

Current
1% Decrease Discount Rate 1% Increase

5.35% 6.35% 7.35%
Net OPEB Liability (Asset) $ 670,734 874,830 $ 499,016 $ Current
1% Decrease Trend Rate 1% Increase
Net OPEB Liability (Asset) $ 670,734 523,483 $ 868,765 $ Net difference between projected and actual earnings
on OPEB plan investments
5 years
Changes in assumption EARSL
Differences between expected and actual experience EARSL 104
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

9. OTHER POST-EMPLOYMENT BENEFITS (OPEB), CONTINUED
K. OPEB Expense and Deferred Outflows/ (Inflows) of Resources Related to OPEB For the fiscal year ended June 30, 2025, the City recognized OPEB expense of $96,652. For the fiscal year ended June 30, 2025, the City reported deferred inflows of resources related to OPEB from the following sources:
$153,926 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2024 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June, 30, 2026. 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.

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
OPEB contributions subsequent to measurement date $ 153,926 $ - Differences Between Expected and Actual Experience 78,810 157,316 Changes of Assumptions 29,902 54,280
Net differences between projected and actual earnings
on plan investments - 20,524
Total $ 262,638 $ 232,120
Fiscal Year Ending
June 30,
Deferred
Outflows/Inflows
of Resources
2026 $ (37,190)
2027 (8,074)
2028 (36,157)
2029 (30,746)
2030 (17,955)
Thereafter 6,714
105
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

10. RISK MANAGEMENT, CONTINUED
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.

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, 2025, the City contributed $1,201,015 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
Year of Loan or
Year Repayments Original Payments
Revenue Borrowing and/or Interest Issue/Loan Amortized
Pledge Fund/Entity - Bond/Loan Use of Funds Payments Began Amount Through Net System Expansion
Revenues Wastewater Utility / Loan and Improvements 2011 45,407,931 $ 2041 106
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

12. PLEDGED REVENUE, CONTINUED
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 $27,162,602.

Principal and interest paid for the current year and net system revenues were $1,697,663 and $1,305,630 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. 107
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

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 timeline 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, 2025, cash and investments in the amount of $65,517 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 $55,114 and $219,656 respectively. All of these amounts 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, 2025:

14. CHANGE WITHIN FINANCIAL REPORTING ENTITY
In fiscal year 2025, the City’s CPLHA Grant Fund and Pebble Beach Drive Bank Stabilization Project (previously reported with nonmajor funds) met the criteria to be reported as a major fund. Below is the effect on fund balance.

Amounts
Balance Adjustments/ Balance Due Within
June 30, 2024 Additions Retirements June 30, 2025 One Year Fiduciary Fund Debt
Successor Housing Agency $ 88,198 $ (33,084) - $ $ 55,114 $ - City Water Fund 351,992 (132,336) - 219,656 - Total Fiduciary Fund Debt 440,190 $ $ (165,420) - $ $ 274,770 $ - CPLHA Grant Fund
Capital
Improvement
Pebble Beach
Drive Bank
Stabilization
Project
Nonmajor
Governmental
Funds
June 30, 2024, as previously reported $ 2,256,523 - $ $ 1,507,662 - $ Movement of continued operation - 146,270 (146,270) - Change from nonmajor to major fund (34,469) - - 34,469 June 30, 2024, as restated $ (34,469) $ 2,402,793 $ (146,270) $ 1,542,131 108
City of Crescent City
Notes to Basic Financial Statements
For the year ended June 30, 2025

15. RESTATEMENTS
In accordance with the provisions of GASB Statement No. 100, the City has restated its financial statement for the prior period due to changes in the classification of the following funds:
 Business-type activities - Change in accounting principles ($140,372) due to implementation of the requirements of GASB 101 – Compensated Absences.
 Governmental activities - Change in accounting principles ($360,459) due to implementation of the requirements of GASB 101 – Compensated Absences.

Summary of the restatements are as follows:

16. SUBSEQUENT EVENT – ADMINISTRATIVE CIVIL LIABILITY COMPLAINT On August 26, 2025, the City received an Administrative Civil Liability Complaint issued by the California Regional Water Quality Control Board, North Coast Region, related to violations of effluent limitations contained in the City’s Waste Discharge Requirements and National Pollutant Discharge Elimination System permit for the wastewater treatment facility. The complaint alleges violations occurring between January 1, 2024 and August 1, 2025 and proposes mandatory minimum penalties totaling $228,000 pursuant to California Water Code sections 13385(h) and (i).

The complaint represents a proposed enforcement action and provides the City with options including payment of the proposed penalty, settlement negotiations, or proceeding to a hearing before the Regional Water Quality Control Board. As of the issuance date of the financial statements, the matter has not been resolved. No liability has been recorded in the accompanying financial statements related to this matter.

Sewer Water RV Park
Governmental
Activities
Business-type
Activities
Fund balance/net position as previously
reported at June 30, 2024 $ 8,118,455 $ 12,307,067 $ 1,255,664 $ 25,707,215 $ 21,681,186 Change in accounting estimate due to
implementation of GASB 101 (72,751) (56,849) (10,772) (360,459) (140,372) Fund balance/net position as restated
at June 30, 2024 $ 8,045,704 $ 12,250,218 $ 1,244,892 $ 25,346,756 $ 21,540,814 Reporting Units Affected by Restatements of Beginning Balances Funds Government-Wide
109
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110

REQUIRED

SUPPLEMENTARY INFORMATION
111
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2025

1. OTHER POST EMPLOYMENT BENEFITS
A. Schedule of Changes in the Net OPEB Liability and Related Ratios* Measurement Period 2024 2023 2022 2021
Total OPEB Liability
Service cost 82,119 $ 67,048 $ 65,095 $ 69,216 $
Interest on the total OPEB liability 90,458 105,783 86,776 94,635 Differences between expected and actual experience - 97,032 - (148,995) Changes of assumptions - (42,423) - 51,258
Benefit payments, including refunds of employee contributions (95,467) (93,528) (89,311) (97,401) Net change in total OPEB liability 118,587 92,435 62,560 (31,287) Total OPEB liability - beginning 1,631,491 1,512,904 1,450,344 1,481,631 Total OPEB liability - ending (a) $ 1,723,926 $ 1,631,491 $ 1,512,904 $ 1,450,344 Plan Fiduciary Net Position
Contributions - employer $ 109,690 $ 106,381 $ 140,237 $ 136,471 Net investment income 122,604 72,081 (124,519) 181,984
Benefit payments, including refunds of employee contributions (95,467) (93,528) (89,311) (97,401) Other - - - -
Net change in plan fiduciary net position 136,827 84,934 (73,593) 221,054 Plan fiduciary net position - beginning 916,365 831,431 905,024 683,970 Plan fiduciary net position - ending (b) $ 1,053,192 $ 916,365 $ 831,431 $ 905,024 Net OPEB liability/(asset) - ending (a) - (b) $ 670,734 $ 715,126 $ 681,473 $ 545,320 Plan fiduciary net position as a percentage of the total OPEB liability 61% 56% 55% 62% Covered-employee payroll $ 4,822,816 $ 3,815,841 $ 3,702,370 $ 3,594,534 Net OPEB liability as a percentage of covered-employee payroll 13.91% 18.74% 18.41% 15.17% 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. 112
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2025

1. OTHER POST EMPLOYMENT BENEFITS, CONTINUED
A. Schedule of Changes in the Net OPEB Liability and Related Ratios, Continued 2020 2019 2018 2017
$ 71,080 $ 73,899 $ 71,573 $ 84,805
92,061 100,416 96,582 111,248
(147,813) - (257,555) -
(21,038) (57,501) 138,952 -
(101,393) (96,190) (123,018) (117,859)
40,710 (127,189) 45,137 (40,409)
1,440,921 1,568,110 1,522,973 1,563,382
$ 1,481,631 $ 1,440,921 $ 1,568,110 $ 1,522,973
$ 161,094 $ 156,211 $ 179,438 $ 156,803
17,217 33,991 31,754 39,562
(101,393) (96,190) (123,018) (117,859)
56,421 - - -
76,918 150,433 88,174 78,506
607,052 456,619 368,445 289,939
$ 683,970 $ 607,052 $ 456,619 $ 368,445
$ 797,661 $ 833,869 $ 1,111,491 $ 1,154,528
46% 42% 29% 24%
$ 2,941,134 $ 3,466,680 $ 3,217,205 $ 3,045,658

27.12% 24.05% 34.55% 37.91%
113
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2025

1. OTHER POST EMPLOYMENT BENEFITS, CONTINUED
B. Schedule of Contributions Last Ten Fiscal Years *
2025 2024 2023 2022
Actuarially Determined Contribution (ADC) $ 153,926 $ 109,690 $ 106,381 $ 140,237 Contributions in relation to the ADC (153,926) (109,690) (106,381) (140,237) Contribution deficiency (excess) $ - $ - $ - $ -
Covered-employee payroll $ 4,911,618 $ 4,822,816 $ 3,815,841 $ 3,702,370

3.13% 2.27% 2.79% 3.79%
Notes to Schedule:

Methods and assumptions used to determine contributions:

Valuation Date used to determine ADC 6/30/2023 6/30/2021 6/30/2021 6/30/2019 Discount rate used to determine ADC 6.35% 5.90% 5.90% 6.30% Actuarial Cost Method Entry Age Normal Entry Age Normal Entry Age Normal Entry Age Normal Amortization Method Level % of Pay Level % of Pay Level % of Pay Level % of Pay Amortization Period 30 Years Closed 30 Years Closed 30 Years Closed 30 Years Closed Asset Valuation Method Market Value Market Value Market Value Market Value Inflation 2.50% 2.50% 2.50% 2.50%
Payroll Growth 3.00% 3.00% 3.00% 3.00%
Healthcare cost-trend rates 6.5% in 2025 to

3.9% by 2075

5.8% in 2023 to

3.9% by 2076

5.8% in 2023 to

3.9% by 2076

8.0% in 2018 to

5.0%
Retirement Age 50 to 75 50 to 75 50 to 75 50 to 75
Mortality Improvement
CalPERS 2021
Experience Study
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. 114
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2025

1. OTHER POST EMPLOYMENT BENEFITS, CONTINUED
B. Schedule of Contributions Last Ten Fiscal Years, Continued 2021 2020 2019 2018
$ 136,471 $ 161,094 $ 156,211 $ 179,438
(136,471) (161,094) (156,211) (179,438)
$ - $ - $ - $ -
$ 3,594,534 $ 2,941,134 $ 3,466,680 $ 3,217,205

3.80% 5.48% 4.51% 5.58%
6/30/2019 7/1/2017 7/1/2017 7/1/2015

6.30% 6.30% 6.30% 7.00%
Entry Age Normal Entry Age Normal Entry Age Normal Entry Age Normal Level % of Pay Level % of Pay Level % of Pay Level % of Pay 30 Years Closed 30 Years Closed 30 Years Closed 30 Years Closed Market Value Market Value Market Value Market Value

2.50% 2.75% 2.75% 2.75%

3.00% 3.25% 3.25% 3.25%

8.0% in 2018 to

5.0%

8.0% in 2018 to

5.0%

8.0% in 2018 to

5.0%

7.5% in 2017 to

4.5%
50 to 75 50 to 75 50 to 75 50 to 75
MW Scale 2017
generationally
MW Scale 2017
generationally
MW Scale 2017
generationally
MW Scale 2017
generationally
115
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2025

2. DEFINED BENEFIT PENSION PLAN
A. Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years Fiscal Year 2025 2024 2023 2022 2021
Measurement Date 6/30/2024 6/30/2023 6/30/2022 6/30/2021 6/30/2020 Proportion of the net pension liability 0.10934113% 0.10784317% 0.11151406% 0.13907182% 0.10398944% Proportionate share of the net pension
liability $ 13,453,813 13,260,280 $ 12,880,772 $ 7,521,405 $ $ 11,314,498 Covered payroll $ 4,553,819 $ 3,784,091 $ 3,520,793 $ 3,381,533 $ 3,272,924 Proportionate Share of the net pension
liability as percentage of covered
payroll 291.19% 355.54% 365.85% 222.43% 345.70%
Plan fiduciary net position as a
percentage of the total pension liability 78.08% 76.21% 76.68% 88.29% 75.10% Notes to Schedule:

The CalPERS discount rate increased from 7.5% to 7.65% in fiscal year 2016 The CalPERS discount rate decreased from 7.65% to 7.15% in fiscal year 2018.

The CalPERS discount rate decreased from 7.15% to 6.90% in fiscal year 2023.

The CalPERS mortality assumptions were adjusted in fiscal year 2019. 116
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2025

2. DEFINED BENEFIT PENSION PLAN, CONTINUED
A. Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years, Continued 2020 2019 2018 2017 2016
6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015

0.10353226% 0.10454965% 0.10411817% 0.10614935% 0.10970704% $ 10,074,682 10,608,990 $ 10,325,662 $ 9,185,205 $ 7,530,194 $ $ 3,217,205 3,466,680 $ 3,045,658 $ 2,979,180 $ 2,915,615 $ 306.03% 313.15% 339.03% 308.31% 258.27%

75.26% 75.26% 73.31% 74.06% 78.40%
117
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2025

2. DEFINED BENEFIT PENSION PLAN, CONTINUED
B. Schedule of Contributions – Last 10 Years
2025 2024 2023 2022 2021 2020
Contractually required contribution 1,649,124 $ 1,452,993$ $ 1,362,963 $ 1,239,641 $ 1,140,497 $ 1,046,884 Contribution in relation to the
contractually required contribution (1,649,124) (1,527,993) (1,432,963) (1,314,641) (1,140,497) (1,108,169) Contribtion deficiency (excess) $ (75,000) - $ $ (70,000) $ (75,000) $ (61,285) - $ Covered payroll $ 4,669,302 4,553,819$ $ 3,784,091 $ 3,520,793 $ 3,381,533 $ 3,272,924 Contributions as a percentage of covered
payroll 35.32% 33.55% 37.87% 37.34% 33.73% 31.99%
Notes to Schedule
Valuation date: 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Actuarial cost method: Entry Age Entry Age Entry Age Entry Age Entry Age Entry Age Amortization method: (1) (1) (1) (1) (1) (1)
Assets valuation method: Market Value Market Value Market Value Market Value Market Value Market Value Inflation: 2.30% 2.50% 2.50% 2.50% 2.50% 2.63%
Salary increases: (2) (2) (2) (2) (2) (2)
Investment rate of return: 6.80% 7.00% 7.00% 7.00% 7.00% 7.25% Retirement age: (3) (3) (3) (3) (3) (3)
Mortality: (4) (4) (4) (4) (4) (4)
(1) Level percentage of payroll, closed
(2) Depending on age, service, and type of employment
(3) 50 for all plans, with the exception of 52 for Miscellaneous PEPRA 2%@62 (4) Mortality assumptions are based on mortality rates resulting from the most recent CalPERS Experience Study adopted by the CalPERS Board.
118
City of Crescent City
Required Supplementary Information
For the year ended June 30, 2025

2. DEFINED BENEFIT PENSION PLAN, CONTINUED
B. Schedule of Contributions – Last 10 Years, Continued 2019 2018 2017 2016
$ 948,296 935,710 $ 851,158 $ 763,462$
(968,710) (948,296) (851,158) (763,462)
$ (33,000) $ - $ - -$
$ 3,466,680 $ 3,217,205 $ 3,045,658 $ 2,979,180

26.99% 29.48% 27.95% 25.63%
6/30/2016 6/30/2015 6/30/2014 6/30/2013
Entry Age Entry Age Entry Age Entry Age
(1) (1) (1) (1)
Market Value Market Value Market Value Market Value

2.75% 2.75% 2.75% 2.75%
(2) (2) (2) (2)

7.375% 7.50% 7.50% 7.50%
(3) (3) (3) (3)
(4) (4) (4) (4)
119
City of Crescent City
Notes to the Required Supplementary Information
For the year ended June 30, 2025

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. For the fiscal year ended June 30, 2025, the City revised its budgetary practices for governmental fund services provided to other funds to conform with GAAP.
120
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes $ 7,630,135 7,549,710 $ 7,572,953 $ (57,182) $
Use of money and property:

Interest 60,000 150,000 238,040 88,040
Rental income 45,582 45,582 46,566 984
Licenses and permits 309,550 646,859 732,631 85,772
Fines and forfeitures 68,650 68,650 51,847 (16,803)
Intergovernmental 554,816 355,881 394,608 (160,208)
Charges for services 1,329,844 1,117,020 926,521 (403,323) Gifts and donations 102,498 101,056 11,555 (90,943)
Other reimbursements 18,840 31,504 35,416 3,912
Other revenue 15,750 22,417 20,405 (2,012)
Total revenues 9,642,039 10,582,305 10,030,542 (551,763) EXPENDITURES:

Current:

General government 1,329,962 1,365,761 1,198,404 131,558 Public safety 5,306,949 4,988,709 4,735,960 570,989
Community development 746,519 822,409 678,901 67,618
Human services and recreation 1,044,421 1,210,520 964,357 246,163 Public works 1,451,456 1,659,663 1,427,691 231,972
Administrative overhead allocation 568,154 592,172 566,037 26,135 Debt Service:

Interest on advances from other funds 65,000 - - -
Total expenditures 10,305,910 10,845,785 9,571,350 1,274,435 REVENUES OVER (UNDER) EXPENDITURES (663,871) (263,480) 459,192 722,672

OTHER FINANCING SOURCES (USES)
Transfers in 250,645 255,554 238,201 (12,444)
Transfers out (1,338,141) (1,216,091) (1,333,920) 4,221 Proceeds from sale of assets - - 230 230
Total other financing sources (uses) (960,537) (1,087,496) (1,095,489) (7,993) Net change in fund balance $ (1,624,408) $ (1,350,976) (636,297) $ 714,679 FUND BALANCE:

Beginning of year 5,176,051
End of year $ 4,539,754
* Refer to Budgetary Information for reconciliation of revenues and expenditures to GAAP basis.

Budgeted Amounts
City of Crescent City
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund (Budgetary Basis)
For the year ended June 30, 2025 (Unaudited)
121
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property:

Interest $ 140 $ 140 $ 7,460 $ 7,320
Intergovernmental 4,247,962 4,350,399 4,359,319 111,357 Other revenue 19,000 19,000 39,275 20,275
Total revenues 4,369,539 4,267,102 4,406,604 139,502
EXPENDITURES:

Current:

Human services and recreation 4,404,433 4,337,733 4,380,049 (42,316) Administrative overhead allocation 24,922 25,372 25,218 154 Total expenditures 4,429,355 4,363,105 4,405,267 (42,162) REVENUES OVER (UNDER) EXPENDITURES (59,816) (96,003) 1,337 97,340 Net change in fund balance $ (96,003) (59,816) $ 1,337 97,340 $ FUND BALANCE:

Beginning of year 466,907
End of year $ 468,244
Budgeted Amounts
City of Crescent City
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Housing Section 8 Special Revenue Fund
For the year ended June 30, 2024 (Unaudited)
122
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property:

Interest $ - $ 24,946 - $ $ 24,946
Intergovernmental 5,000,000 5,000,000 4,789,157 (210,843) Total revenues 5,000,000 5,000,000 4,814,103 (185,897)
EXPENDITURES:

Current:

Human services and recreation 5,000,000 4,965,531 4,688 4,960,843 Total expenditures 5,000,000 4,965,531 4,688 4,960,843
REVENUES OVER (UNDER) EXPENDITURES 34,469 - 4,809,415 4,774,946 Net change in fund balance $ 34,469 - $ 4,809,415 4,774,946 $ FUND BALANCE:

Beginning of year -
Restatement (34,469)
Restated beginning of year (34,469)
End of year $ 4,774,946
Budgeted Amounts
City of Crescent City
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CPLHA Grant Fund
For the year ended June 30, 2024 (Unaudited)
123
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124

SUPPLEMENTARY INFORMATION
125
Nonmajor Governmental Funds
CDBG
Funds
89-93 Rehab
& Sidewalk
Funds
Gas Tax
Fund
Successor
Housing
Fund RMRA Fund
ASSETS
Cash and investments $ 4,787 $ 23,284 $ 16,116 $ 118,831 $ 293,036 Receivables:

County/State/Federal Government - 16,940 15,956 - 32,374 Interest receivable 5 283 336 28,941 3,141
Due from RDA Successor Agency - - - 55,114 -
Note Receivable 33,176 45,413 460,000 - -
Total assets $ 54,908 $ 68,980 $ 32,408 $ 662,886 $ 328,551

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable 813 - 3,507 - 19,814
Unearned revenue - - - - -
Due to other funds 64,000 - - - -
Total liabilities 64,813 3,507 - 19,814 -
Deferred inflows of resources:

Unavailable revenue 16,940 - 13,800 - -
Total deferred inflows of resources 16,940 - 13,800 - - Fund Balances:

Restricted
Low and moderate income housing - - - 649,086 -
Other Purposes 68,980 - 28,901 308,737 -
Assigned
Capital improvement and vehicle
replacement - - - - -
Safety programs - - - - -
Unassigned (26,845) - - - -
Total fund balances (26,845) 68,980 28,901 649,086 308,737 Total liabilities, deferred inflows
of resources, and fund balances $ 54,908 $ 68,980 $ 32,408 $ 662,886 $ 328,551 City of Crescent City
Combining Balance Sheets
June 30, 2025
Special Revenue Funds
126
ARPA Fund
Volunteer
Firefighter
Support
Clean CA
Grant Fund
PLHA and PIP
Awards Fund
Capital
Improvement
Fund
Beachfront
Park CIP Fund
Fire Vehicle
Replacement
Fund
$ 63,534 $ 15,658 $ 789,295 $ 343,598 $ - $ 9,551 $ 668,926 - 147,752 - - - - -
667 165 - 3,608 - 100 7,459
- - - - - - -
- - - - - - -
$ 64,201 $ 15,823 $ 937,047 $ 347,206 $ - $ 9,651 $ 676,385 - 4,741 39,973 - - 23,037 -
- 896,400 - 343,385 - - -
- - - - - - -
- 4,741 936,373 343,385 - 23,037 -
- 147,752 - - - - -
- 147,752 - - - - -
- - - 3,821 - - -
- - - - - -
64,201 - - - - 9,651 653,348
11,082 - - - - - -
- (147,078) - - - - -
64,201 11,082 (147,078) 3,821 - 9,651 653,348
$ 64,201 $ 15,823 $ 937,047 $ 347,206 $ - $ 9,651 $ 676,385 Special Revenue Funds Capital Projects Funds
127
Nonmajor Governmental Funds
Capital
Projects
Funds
Vehicle
Replacement
Funds
Nonmajor
Governmental
Funds
ASSETS
Cash and investments 6,088 $ 2,352,704 $
Receivables:

County/State/Federal Government 213,022 -
Interest receivable 64 44,769
Due from RDA Successor Agency 55,114 -
Note Receivable 538,589 -
Total assets $ 6,152 $ 3,204,198

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable - 91,885
Unearned revenue 1,239,785 -
Due to other funds 64,000 -
Total liabilities 1,395,670 -
Deferred inflows of resources:

Unavailable revenue - 178,492
Total deferred inflows of resources 178,492 -
Fund Balances:

Restricted
Low and moderate income housing 652,907 -
Other Purposes 406,618 -
Assigned
Capital improvement and vehicle
replacement 6,152 733,352
Safety programs 11,082 -
Unassigned (173,923) -
Total fund balances 6,152 1,630,036
Total liabilities, deferred inflows
of resources, and fund balances $ 6,152 $ 3,204,198
City of Crescent City
Combining Balance Sheets
June 30, 2025
128
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129
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 $ 25 $ 1,191 1,630$ $ 5,190 $ 17,686
Intergovernmental 270,989 - 188,929 - 183,710
Other revenue - 571 - - -
Total revenues 271,014 1,762 190,559 5,190 201,396
EXPENDITURES:

Current:

Public safety - - - - -
Human services and recreation 21,322 - - - -
Public works 125,285 - 15,239 - 313,955
Total expenditures 146,607 - 15,239 - 313,955

REVENUES OVER
(UNDER) EXPENDITURES 124,407 1,762 175,320 5,190 (112,559)

OTHER FINANCING
SOURCES (USES):

Transfers in - - - - -
Transfers out (25,712) - (175,320) - -
Total other financing sources (uses) (25,712) - (175,320) - - Net change in fund balance 98,695 1,762 - 5,190 (112,559) FUND BALANCES:

Beginning of year (125,540) 67,218 28,901 643,896 421,296 Reclassification from nonmajor to major - - - - -
Beginning of year, as restated (125,540) 28,901 67,218 643,896 421,296 End of year $ (26,845) $ 28,901$ 68,980 $ 649,086 $ 308,737 City of Crescent City
For the Year Ended June 30, 2025
Special Revenue Funds
130
ARPA Fund
Volunteer
Firefighter
Support
Clean CA
Grant Fund
PLHA and
PIP Awards
Fund
CPLHA Grant
Fund
Beachfront
Park CIP Fund
Fire Vehicle
Replacement
Fund
$ 673 3,751 $ $ 726 $ 3,997 $ - $ 446 $ 34,542
43,656 - 133,595 813 - - -
- - - - - - -
47,407 673 134,321 4,810 - 446 34,542
- 6,172 - - - - 167,892
- - - 989 - - -
- - 256,449 - - - -
- 6,172 256,449 989 - - 167,892
47,407 (5,499) (122,128) 3,821 - 446 (133,350)
- 9,891 - - - - 335,500
(43,966) - - - - - -
(43,966) 9,891 - - - - 335,500
3,441 4,392 (122,128) 3,821 - 446 202,150
60,760 6,690 (24,950) (34,469) 9,205 451,198
- - - - 34,469 - -
60,760 6,690 (24,950) - - 9,205 451,198
$ 64,201 $ 11,082 $ (147,078) $ 3,821 $ - $ 9,651 $ 653,348 Special Revenue Funds Capital Projects Funds
131
Combining Statements of Revenues, Expenditures, and Changes in Fund Balance Nonmajor Governmental Funds
Capital
Projects Funds
Police Vehicle
Replacement
Funds
Total Nonmajor
Governmental
Funds
REVENUES:

Use of money and property
Interest 1,180 $ 71,037 $
Intergovernmental - 821,692
Other revenue - 571
Total revenues 1,180 893,300
EXPENDITURES:

Current:

Public safety 252,549 78,485
Human services and recreation - 22,311
Public works - 710,928
Total expenditures 78,485 985,788

REVENUES OVER
(UNDER) EXPENDITURES (77,305) (92,488)

OTHER FINANCING
SOURCES (USES):

Transfers in 80,000 425,391
Transfers out - (244,998)
Total other financing sources (uses) 180,393 80,000
Net change in fund balance 2,695 87,905
FUND BALANCES:

Beginning of year 3,457 1,507,662
Reclassification from nonmajor to major - 34,469
Beginning of year, as restated 3,457 1,542,131
End of year $ 6,152 $ 1,630,036
City of Crescent City
For the Year Ended June 30, 2025
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133
City of Crescent City
Combining Statement of Net Position
Internal Service Funds
June 30, 2025
Information Maintenance
Tech Building Equipment
Fund Fund Fund
ASSETS
Current assets:

Cash and investments $ 5,025 270 $ 168,861 $
Accounts receivable - - 1,141
Interest receivable - - 1,378
Prepaid items - 86,052 -
Total current assets 86,322 5,025 171,380
Noncurrent assets:

Capital assets:

Non-depreciable - - 245,616
Depreciable, net - 96,231 1,716,807
Total capital assets 96,231 1,962,423 -
Total noncurrent assets 96,231 1,962,423 -
Total assets 182,553 5,025 2,133,803

LIABILITIES
Current liabilities:

Accounts payable 5,576 18,635 13,453
Accrued wages - - -
Due to other funds 3,000 - -
Current portion of subscriptions payable - 50,600 -
Total current liabilities 72,235 5,576 13,453
Noncurrent liabilities:

Subscriptions payable - due in more than one year - 45,194 - Total noncurrent liabilities 45,194 - -
Total liabilities 5,576 117,429 13,453

NET POSITION
Net investment in capital assets - 437 1,962,423
Unrestricted 64,687 (551) 157,927
Total net position $ 65,124 $ (551) $ 2,120,350
134
Payroll Insurance OPEB Trust
Trust Reserve Contributions
Fund Fund Fund Total
$ 414,269 $ 187,918 $ 1,111 $ 777,454
- - - 1,141
- 1,741 89 3,208
- - - 86,052
414,269 189,659 1,200 867,855

- - - 245,616
- - - 1,813,038
- - 2,058,654 -
- - 2,058,654 -
414,269 189,659 1,200 2,926,509
190,939 - 1,200 229,803
223,330 - - 223,330
- - - 3,000
- - - 50,600
414,269 - 1,200 506,733
- - - 45,194
- - - 45,194
414,269 - 1,200 551,927
- - 1,962,860 -
189,659 - 411,722 -
$ 189,659 - $ $ 2,374,582 - $
135
Information Maintenance
Tech Building Equipment
Fund Fund Fund
OPERATING REVENUES:

Charges for services $ 280,033 446,683 $ 412,112 $
Other - - 88
Total operating revenues 280,033 446,683 412,200
OPERATING EXPENSES:

Personnel services 112,129 281,191 198,013
Materials, supplies, rent, and services 17,577 28,783 96,209 Repair and maintenance 150,327 150,946 95,495
Depreciation - - 232,293
Total operating expenses 280,033 460,920 622,010
OPERATING INCOME (LOSS) (14,237) - (209,810)
NONOPERATING REVENUES (EXPENSES):

Interest income - - 5,983
Interest expense (5,259) - -
Gain (loss) on disposal of assets - - 15,652
Total nonoperating revenues (expenses) (5,259) - 21,635

INCOME (LOSS) BEFORE CONTRIBUTIONS AND
TRANSFERS (19,496) (188,175) -
Capital contributions - - 330,038
Transfers in - 82,404 163,462
Transfers out - - -
Total contributions and transfers - 82,404 493,500
Change in net position - 62,908 305,325

NET POSITION
Beginning of year 2,216 (551) 1,815,025
End of year $ 65,124 $ (551) $ 2,120,350
City of Crescent City
Combining Statement of Revenues, Expenses and Changes in Fund Net Position Internal Service Funds
For the year ended June 30, 2025
136
Payroll Insurance OPEB Trust
Trust Reserve Contributions
Fund Fund Fund Total
$ 654,026 - $ $ 123,034 $ 1,915,888
96,340 - - 96,428
750,366 - 2,012,316 123,034
- - 119,358 710,691
654,026 - 4,081 800,676
- - - 396,768
- - - 232,293
654,026 - 123,439 2,140,428
96,340 - (405) (128,112)
8,261 - 346 14,590
- - - (5,259)
- - - 15,652
8,261 - 346 24,983
104,601 - (59) (103,129)
- - - 330,038
- - - 245,866
(125,249) - - (125,249)
- (125,249) 450,655 -
- (20,648) (59) 347,526
210,307 - 2,027,056 59
$ 189,659 - $ $ 2,374,582 - $
137
City of Crescent City
Combining Statement of Cash Flows
Internal Service Funds
For the year ended June 30, 2025
Information Maintenance
Tech Building Equipment
Fund Fund Fund
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from other funds 452,265 $ 280,033 $ 410,971 $ Cash payments to suppliers for goods and services (223,086) (211,149) (188,540) Cash paid to employees (281,191) (112,129) (198,013)
Net cash provided (used) by operating activities (43,245) (52,012) 24,418 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Cash received from other funds 54,404 - 163,462
Cash disbursements to other funds - - -
Net cash provided (used) by noncapital financing activities 54,404 163,462 -

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Cash capital contributions - 330,038 -
Proceeds from sale of capital assets - 15,652 -
Acquisition of capital assets (21,161) (522,837) -
Long-term debt repayments 24,174 - -
Interest paid and fiscal charges (5,259) - -
Net cash provided (used) by capital and related financing activities (2,246) (177,147) - CASH FLOWS FROM INVESTING ACTIVITIES:

Investment income received - 6,039 -
Net cash provided (used) by investing activities - 6,039 -

NET INCREASE (DECREASE) IN CASH
AND CASH EQUIVALENTS (43,245) 146 16,772
CASH AND CASH EQUIVALENTS - Beginning of year 124 48,270 152,089 CASH AND CASH EQUIVALENTS - End of year $ 270 $ 5,025 $ 168,861

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

Operating income (loss) $ (14,237) $ (209,810) - $
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation - 232,293 -
Changes in assets, deferred outflows and inflows
of resources, and liabilities
Accounts receivable, net 5,582 - (1,141)
Prepaid items (58,790) - -
Accounts payable 15,433 (43,245) 3,076
Accrued wages - - -
Total adjustments (37,775) (43,245) 234,228
Net cash provided (used) by operating activities $ (52,012) $ (43,245) $ 24,418 138
Payroll Insurance OPEB Trust
Trust Reserve Contributions
Fund Fund Fund Total
$ 825,366 - $ 123,034 $ 2,091,669 $
(654,026) 64,447 (4,081) (1,216,435)
- - (119,358) (710,691)
171,340 64,447 (405) 164,543
(103,367) - - 114,499
(21,882) - - (21,882)
(125,249) - - 92,617
- - - 330,038
- - - 15,652
- - - (543,998)
- - - 24,174
- - - (5,259)
- - - (179,393)
7,873 - 316 14,228
7,873 - 316 14,228
53,964 64,447 (89) 91,995
133,954 349,822 1,200 685,459
$ 187,918 414,269 $ 1,111 $ 777,454 $
$ 96,340 - $ (405) $ (128,112) $
- - - 232,293
- 75,000 79,441 -
- - (58,790) -
13,934 - (10,802) -
50,513 - 50,513 -
64,447 75,000 292,655 -
$ 64,447 $ 171,340 $ (405) $ 164,543
139
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140

SINGLE AUDIT SECTION
141
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142

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, 2025, 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 30, 2025.

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

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

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. 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.

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
Emeryville, California
December 30, 2025
144
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, 2025. 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, 2025.

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.

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.
146
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
Emeryville, California
December 30, 2025
147
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148
City of Crescent City
Schedule of Expenditures of Federal Awards
For the year ended June 30, 2025
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:

Direct Programs:

Housing Voucher Cluster:

Section 8 Housing Choice Vouchers 14.871 N/A $ - 4,405,267 $ Housing Voucher Cluster Total 4,405,267 -
Community Project Funding 14.251 B-23-CP-CA-0133 - 750,000 CDBG State Administered Program:

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

Community Development Block Grant 14.228 20-CDBG-CV2-3-00230 21,322 21,322 Community Development Block Grant 14.228 22-CDBG-PL-20041 120,705 - Community Development Block Grant 14.228 23-CDBG-10002 1,217 - Community Development Block Grant 14.228 23A-CDBG-20003 3,363 - CDBG State Administered Program Total 146,607 21,322
Total U.S. Department of Housing and Urban Development 21,322 5,301,874 Department of Transportation
Passed through California Department of Transportation:

Bluff Stabilization Project 20.205 ER-32D0(013) 15,126 - Bluff Stabilization Project - Emergency Opening 20.205 PMP-CRC-002-0 4,570,632 - Total Department of Transportation 4,585,758 -
U.S. Department of Treasury
Passed through California Department of Finance:

State and Local Fiscal Recovery Funds (ARPA) 21.027 N/A 43,966 - Total Department of Treasury 43,966 -
U.S. Department of Homeland Security / Federal Emergency Management Agency Passed through California Office of Emergency Services / DN Office of Emergency Services
Homeland Security Grant Program 97.067 DNCO 2023-227 7,691 - Homeland Security Grant Program 97.067 DNCO 2022-073 7,391 - Total Department of Homeland Security 15,082 -
Total Federal Expenditures $ 9,946,680 $ 21,322
149
City of Crescent City
Notes to the Schedule of Expenditures of Federal Awards For the year ended June 30, 2025
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. 150
City of Crescent City
Schedule of Findings and Questioned Costs
For the year ended June 30, 2025
SECTION I – SUMMARY OF AUDITORS’ RESULTS
Financial Statements
Types of auditors’ report issued: Unmodified
Internal control over financial reporting:
 Material weakness identified? No
 Significant deficiency identified? None noted
Any noncompliance material to the financial statements noted? No Federal Awards
Internal control over major programs:
 Material weakness identified? No
 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:

Assistance Listing
Number(s) Name of Federal Cluster or Program Expenditures

14.871 Section 8 Housing Choice Vouchers 4,405,267

20.205 Bluff Stabilization Project 4,585,758
Total Expenditures of all Major Programs 8,991,025 $
Total Expenditures of Federal Award 9,946,680 $
Percentage of Total Expenditure of Federal Award 90%
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
151
City of Crescent City
Schedule of Findings and Questioned Costs
For the year ended June 30, 2025
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.
152

CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: LINDA LEAVER, DIRECTOR OF FINANCE
DATE: FEBRUARY 2, 2026
SUBJECT: BUDGET-TO-ACTUAL OPERATING RESULTS FOR FISCAL YEAR 2024-25
______________________________________________________________________

RECOMMENDATION
• Hear staff report
• Technical questions from 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 2024-25

BACKGROUND
The Fiscal Year 2024-25 annual budget (for July 1, 2024 through June 30, 2025) was adopted by the City Council on June 17, 2024 by way of Resolution No. 2024-47. City staff provides budget-to-actual financial reports regularly throughout the year, and the Council approves budget amendments as needs and priorities change. Midway through the fiscal year, staff reviews the budget thoroughly and a mid-year budget update was approved on March 3, 2025 by way of Resolution No. 2025-05.

This report provides the budget-to-actual results for FY 2024-25 as of June 30, 2025 for the City’s five major operating funds (General Fund, Housing Authority Fund, RV Park Fund, Sewer Fund, and Water Fund) plus an analysis of Citywide wages and benefits.

It is important to note this report presents the operating activities of five major funds. Items such as depreciation, GASB 68 pension adjustments, GASB 75 OPEB adjustments, and certain long-term debt and capital asset transactions are not classified as operating activities. The report attached to this staff report provides a summary of the differences between these operating results and the total net position / fund balance results which are shown in the City’s audit.

BUDGET-TO-ACTUAL OPERATING RESULTS FY 2024-25
February 2, 2026
2 The City also has a variety of other funds including special revenue funds, internal service funds, capital improvement funds, and fiduciary funds which are not included in this report. All the City’s activities and funds are included in the audit report which was finalized in December 2025 and which the auditor will be presenting to the Council at this meeting.

ITEM ANALYSIS
Budgets are estimates of future revenues and expenses, based on experience and anticipated trends. Extensive staff time is devoted to developing the annual budget, reevaluating the budget at mid-year, and presenting periodic updates to the Council. Even with this analysis, actual results will always vary from budgeted estimates for a variety of reasons.

City-Wide Wages and Benefits
Most City employees are represented by employee associations which bargain with the City on behalf of employees regarding wages, benefits, and other working conditions. The agreements are formalized in a Memorandum of Understanding (MOU) with each employee association and by Council resolution for employees not represented by an association.

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

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

FY 21-22 FY 22-23 FY 23-24 FY 24-25
Year-overyear $
Variance %
Wages 4,348,962 4,829,703 5,763,418 5,810,475 47,056 1% Benefits 2,548,499 2,835,187 3,226,704 3,472,475 245,771 8% Total 6,897,461 7,664,890 8,990,122 9,282,950 292,828 3% BUDGET-TO-ACTUAL OPERATING RESULTS FY 2024-25
February 2, 2026
3 Actual wages in FY 2024-25 increased only slightly over the prior year (1%) and benefits increased by 8% over the prior year (due to increases in pension, health insurance, and workers comp insurance costs). Both categories were under the authorized budget due to vacancies and unused benefits.

In accordance with Council direction, the City budgets for all authorized positions to be filled and uses conservative estimates for the use of benefits. Budget-to-actual variances are caused when positions are vacant, positions are filled at a lower step than budgeted, and/or employees do not use their full budgeted benefit allowance. The total number of authorized positions has not changed significantly in the last three years.

In the area of benefits, those benefits which are calculated as a percentage of payroll (normal pension cost, employer’s Medicare contribution, and PTS) are budgeted for all BUDGET-TO-ACTUAL OPERATING RESULTS FY 2024-25
February 2, 2026
4 positions to be filled and the corresponding benefits earned. The City’s contributions toward the pension unfunded liability and retiree health liability (OPEB) are budgeted for the actuarially determined contribution, plus any additional payments (if authorized by Council). Flex benefits (health, dental, vision, life, long-term disability, and ambulance) are budgeted based on prior year actual premium costs plus estimated inflation (most insurance benefits increase in cost in January, or halfway through the City’s fiscal year) and allowance for employee changes, plus vacant positions to be filled and those benefits to be used.

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

Approximately one-third of the wages and benefits variance ($449k) was due to grantfunded projects. Certain grants include a budget for staff time spent on the grant project.

When the grant is approved, the full grant budget is accounted for. Grants often take multiple years to complete, and at the end of each fiscal year, the unspent portion is rebudgeted in the following year until the grant is completed or expires.

During the fiscal year, seven full-time employees left the City, and eight new full-time employees were hired. At the end of the fiscal year, there were three full-time positions vacant.

Full-time positions that were vacant for some part of FY 2024-25 include • Recreation Director / Events Coordinator
• Human Resources Manager
• Finance Technician
• Police Officers / Recruits
• Public Works Maintenance Manager
• Electrical Mechanical Operations Technician
• Mechanic
FY 24-25
Budget
FY 24-25
Actual
Over
(Under)
Budget %
Regular wages 5,453,967 4,825,370 (628,597) -12%
Temp and PT wages 393,622 264,376 (129,246) -33%
Overtime 372,701 325,778 (46,923) -13%
FF stipends 481,030 394,951 (86,079) -18%
PERS 1,719,135 1,651,334 (67,801) -4%
Medicare 103,749 91,351 (12,398) -12%
Workers comp 426,360 394,218 (32,142) -8%
Unemployment 25,253 9,544 (15,709) -62%
Flex benefits 1,372,122 1,194,331 (177,791) -13%
OPEB 173,036 123,036 (50,000) -29%
PTS 11,763 8,661 (3,102) -26%
Total 10,532,738 9,282,950 (1,249,788) -12%
BUDGET-TO-ACTUAL OPERATING RESULTS FY 2024-25
February 2, 2026
5 • Equipment Operator / Maintenance Worker
• Utility Mechanic
General Fund
General Fund total revenues were budgeted for $10,832,950 and actual revenue was $10,268,972 for a variance of ($563,978) under the final budget. The largest variances were in the Fire and Police Departments (reimbursements and grant revenues) and were due to special rules for government accounting. Certain revenues cannot be counted for the current fiscal year if the payments are not received within a certain time frame. These payments were received after the cutoff and will be added to FY 2025-26 revenues. Of the $564k total under budget, approximately $410k was due to the timing of receiving the payments and will be added to FY 2025-26 revenues.

Sales tax and Measure S revenues were very close to budget. Transient Occupancy Tax was approximately 4% under budget ($78,664). Various other revenues came in under or over budget to a lesser degree.

Expenditures in the General Fund were much lower than budgeted, which was anticipated and discussed at the workshop for the FY 2025-26 budget. The final FY 2024-25 approved budget was $12,183,926 of which the City spent $10,905,268 for a variance of ($1,278,658) under budget. When the City held the budget workshop to plan the current year (FY 2025-26) budget, estimated expenditures for FY 2024-25 were $11,210,982.

These are total General Fund expenses, which include both Measure S and all other expenses. Both Measure S and non-Measure S expenses came in under the projection.

The breakdown is shown below.

Unspent Measure S funds are retained in the Measure S balance to be used for future Measure S expenses (fire, police, streets, and swimming pool).

The City uses a conservative approach to budgeting. The budget includes full funding for every authorized position and project. When positions are vacant or projects are deferred, actual expenditures will be under budget. In addition, operational expenses such as utilities, supplies, and contract services are estimated to ensure departments have sufficient budget to provide services for the entire year even if supplier prices increase or additional needs arise. Actual department usage and vendor prices will vary from the Measure S
Expenditures
All Other
Expenditures
Total
Expenditures
Budget 3,351,677 8,832,249 12,183,926
Actual 3,162,318 7,742,950 10,905,268
Variance to budget (189,359) (1,089,299) (1,278,658)
Projected at workshop 3,254,183 7,956,799 11,210,982
Actual 3,162,318 7,742,950 10,905,268
Variance to projection (91,865) (213,848) (305,713)
BUDGET-TO-ACTUAL OPERATING RESULTS FY 2024-25
February 2, 2026
6 estimates, resulting in budget-to-actual differences. A summary of these variances is listed below, showing all expenditures (Measure S and non- Measure S).

Wages and benefits were discussed in the City-wide section of this report (variances are due to vacancies and unused benefits). In contract services, approximately $140k was under budget due to projects that were rolled over to this year. The only category over budget was contributions, which include contributions to other organizations and amounts the City is required to pass through to the County related to long-standing annexation agreements. The overage was a County pass-through. These payments are calculated based on certain revenues received, and when the revenue came in higher than anticipated, the pass-through was higher as well. The remaining variances were spread across multiple departments and budget lines.

The ending fund balance as of June 30, 2025 is $4,539,754. The FY 2025-26 budget as amended through December 2025 would result in an ending fund balance of $2,644,116 if 100% of the budget were to be spent. Under the General Fund reserve policy, when calculating projected fund balance, we include an estimate that 5% of the operational budget will not be spent. With this estimate, the projected fund balance at the end of the current fiscal year would be $3,195,211.

However, not all of the fund balance is available for new spending. Of the total fund balance, a portion is required to be held in reserve by Council policy (25% of the budgeted operating expenses, not including grant-funded projects and CIP). Based on the current budget for FY 2025-26, the required reserve is $2,755,473. In addition, a portion of the fund balance is unspent Measure S funds. Those funds are set aside for Measure S activities, per Council direction; that balance is $424,525 as of June 30, 2025 and is Budget - Total Actual - Total Variance %
Wages and benefits 6,103,352 5,537,038 (566,314) -9%
Utilities 367,090 335,216 (31,874) -9%
Materials and supplies 1,091,960 894,662 (197,298) -18% Contract services 2,146,317 1,726,218 (420,099) -20%
Travel and training 210,653 152,457 (58,196) -28%
Contributions 318,690 345,164 26,474 8%
Transfers 1,338,141 1,333,920 (4,221) 0%
Internal service funds 592,172 566,037 (26,135) -4%
Other 15,551 14,557 (995) -6%
Total 12,183,926 10,905,268 (1,278,658) -10%
Fund balance at 6/30/25 4,539,754
FY 2025-26 budgeted revenues 10,532,220
FY 2025-26 budgeted expenditures (12,427,858)
Budgeted fund balance at 6/30/26 2,644,116
Plus estimated 5% operational budget-to-actual unspent 551,095 Projected fund balance at 6/30/26 3,195,211
BUDGET-TO-ACTUAL OPERATING RESULTS FY 2024-25
February 2, 2026
7 budgeted to be $142,586 at the end of FY 2025-26. With these factors included, there is currently estimated to be $297,152 in unallocated fund balance.

The current year’s budget is under review, and staff will be presenting a mid-year update at an upcoming meeting. Budgeted revenues for FY 2025-26 are anticipated to increase due to the timing issues discussed above for revenues that were originally expected in FY 2024-25; other revenues will be evaluated to determine if any other increases (or decreases) are warranted. In addition, staff is working on updated expense projections for wages and benefits due to known vacancies during the first half of the fiscal year.

Departments are also reviewing their current year expenses and priorities and may have additional requests to present to the Council. At the mid-year budget update, the Council will be provided updated projections to inform decision-making about the status of the General Fund and plans for the future.

Housing Authority Fund
The Housing Authority is funded by the Federal Department of Housing and Urban Development (HUD). Housing Authority revenues were over budget by $139,502 and expenditures were slightly over budget by $42,162.

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

Another factor is the timing of revenue reimbursements; HUD issues monthly payments to the Housing Authority for the anticipated expenses of that month and then adjusts to actual sometime later. When those adjustments occur months after the fiscal year has already ended, the revenues for one fiscal year may appear low and then “catch up” the following year. The Housing Authority Director watches these numbers closely throughout the year and adjusts expenditures as needed. In addition to the fund balance held by the City, the Housing Authority has a reserve that is held by HUD. The Housing Authority draws on this reserve as necessary to ensure the smooth operation of the program.

Finally, HUD regulations prevent the Housing Authority from building up a large fund balance in the HAP reserve; in fact, if the HAP fund balance held by the City is too high, HUD will reduce its funding until the fund balance is lowered.

The Housing Authority fund balance increased slightly from $466,907 to $468,244. Of this total, the HAP reserve held by the City was a negative ($27,295) to be funded from the HAP balance held by HUD, and $495,539 is admin reserve.

FY 2025-26 projected ending fund balance with 5%
budget to actual variance 3,195,211
Required reserve (25% of operating expenses) (2,755,473) Budgeted Measure S ending balance (142,586)
Unallocated fund balance 297,152
BUDGET-TO-ACTUAL OPERATING RESULTS FY 2024-25
February 2, 2026
8 RV Park Fund
Operating revenues for the RV Park were $38,918 over budget, and a budgeted grant revenue of $835,000 has not yet been received, causing total revenues to be under budget by ($796,082). The grant revenue was not received because the project has not been constructed yet.

Operating expenses were ($81,612) lower than budgeted. Items under budget include wages and benefits, the Wi-Fi upgrade project coming in under budget, new signs being delayed to FY 2025-26, and a portion of the advertising was rolled over to FY 2025-26.

Capital expenses were also under budget because the project has not yet been constructed. Total expenses were ($908,069) under budget.

The RV Park has a working capital balance of $680,123 as of June 30, 2025. The current FY 2025-26 budget is projected to decrease working capital slightly ($23,320). The working capital balance will be utilized to assist with cash flow for the grant project while waiting for reimbursement. In the future, working capital can be reinvested back into park improvements.

Sewer Fund
Total Sewer Fund revenues came in ($363,505) under budget. This was largely due to budgeted grant revenue being ($417,239) under budget for a capital planning grant that is continuing into the current year (the remaining revenues and expenses of the grant are budgeted each year until the project is closed out). Interest and sewer connection revenue were higher than budgeted, while county collections revenue was under budget (as was the corresponding expense).

Operating expenses were ($625,225) under budget, spread across multiple departments.

The largest variances were in the WWTP Operating department ($364,965) due to the remaining balance of a capital planning grant that was re-budgeted in FY 2025-26 and the county collections department.

The following table shows the budget variances by category for operating expenses:

Budget Actual Variance %
Wages and benefits 1,274,909 1,194,899 (80,010) -6%
Utilities 67,038 61,249 (5,789) -9%
Materials and supplies 447,548 385,755 (61,793) -14%
Contract services 2,641,713 2,215,156 (426,557) -16%
Travel and training 26,068 14,112 (11,956) -46%
Transfers 32,700 32,109 (591) -2%
Internal service funds 570,665 537,129 (33,536) -6%
Other 66,281 61,286 (4,995) -8%
Total 5,126,922 4,501,696 (625,226) -12%
BUDGET-TO-ACTUAL OPERATING RESULTS FY 2024-25
February 2, 2026
9 Working capital (for the Sewer Fund and Sewer CIP Fund combined) decreased by ($628,609) from $4,967,917 to $4,339,308. Working capital is a calculation to estimate short-term available funds (not the same as total fund balance). Total net position for the fund decreased by ($309,475) from $8,045,704 to $7,736,229.

The differences between working capital and net position are primarily caused by the different accounting rules for these two calculations (related to how debt service, capital assets, depreciation, and certain GASB adjustments are recorded). For operating purposes, the outlay for capital improvements is a reduction in working capital because it reduces the cash available to fund other obligations. However, for net position (fund balance) purposes, the capital asset is depreciated over time rather than expensed immediately.

As the Sewer Fund continues to invest in planned capital improvements, the fund’s cash balance (and working capital) will continue to decrease. The current FY 2025-26 budget includes a net decrease of ($2,388,075) from working capital, which if fully spent would reduce working capital to $1,951,233. As discussed in several previous meetings and workshops, working capital is projected to continue to decrease. Capital improvement needs as well as the annual debt service payment in addition to normal operating costs show the fund is on a downward trajectory.

The City is completing a sewer rate study which will be presented to the Council in the near future. The study will provide updated information on the needs of the Sewer Fund to fund ongoing operational costs plus capital improvement needs while maintaining a healthy working capital balance in reserve.

Water Fund
Total Water Fund revenues came in ($45,041) under budget. Interest and connection fee revenues were over budget while service and reimbursements were under budget.

Operating expenses were ($377,231) under budget, with the largest variance in contract services. This included reimbursable repairs (which also resulted in reduced revenue) coming in under budget, a feasibility study that was moved to FY 2025-26, and internal lab services (from the Sewer Lab).

The following table shows the budget variances by category for operating expenses:

BUDGET-TO-ACTUAL OPERATING RESULTS FY 2024-25
February 2, 2026
10 Working capital (for the Water Fund and Water CIP Fund combined) increased by $68,009 from $4,287,753 to $4,355,762. Working capital is a calculation to estimate shortterm available cash (not the same as total fund balance). Total net position for the fund increased by $87,266 from $12,250,218 to $12,337,484.

The differences between working capital and net position are primarily caused by the different accounting rules for these two calculations (related to how debt service, capital assets, depreciation, and certain GASB adjustments are recorded). For operating purposes, the outlay for capital improvements is a reduction in working capital because it reduces the cash available to fund other obligations. However, for net position (fund balance) purposes, the capital asset is depreciated over time rather than expensed immediately.

As the Water Fund continues to invest in planned capital improvements, the fund’s cash balance (and working capital) will decrease. The current FY 2025-26 budget includes a net decrease of ($1,813,660) from working capital, which if fully spent would reduce the working capital to $2,542,102. As discussed in several previous meetings and workshops, working capital is projected to decrease significantly over the next several years as priority capital improvements are made. Capital improvement needs in addition to normal operating costs show the fund will be on a downward trajectory.

The City is completing a water rate study which will be presented to the Council in the near future. The study will provide updated information on the needs of the Water Fund to fund ongoing operational costs plus capital improvement needs while maintaining a healthy working capital balance in reserve.

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.”
Budget Actual Variance %
Wages and benefits 1,262,670 1,190,572 (72,098) -6%
Utilities 281,744 282,392 648 0%
Materials and supplies 313,036 227,825 (85,211) -27%
Contract services 492,898 308,315 (184,583) -37%
Travel and training 38,053 26,325 (11,728) -31%
Transfers 32,700 32,109 (591) -2%
Internal service funds 600,372 577,958 (22,414) -4%
Other 23,600 22,344 (1,256) -5%
Total 3,045,073 2,667,840 (377,233) -12%
BUDGET-TO-ACTUAL OPERATING RESULTS FY 2024-25
February 2, 2026
11 ATTACHMENT

1. Budget-to-Actual Report as of June 30, 2025
Description Budget Actual
$ Over
(Under)
Budget
% Over
(Under)
Budget Budget Actual
$ Over
(Under)
Budget
% Over
(Under)
Budget Budget Actual
$ Over
(Under)
Budget
% Over
(Under)
Budget
Non-departmental revenue
Tax revenue 2,300,000 2,297,334 (2,666) 0% 5,280,135 5,219,306 (60,829) -1% 7,580,135 7,516,640 (63,495) -1% Licenses & permits 259,650 299,339 39,689 15% 259,650 299,339 39,689 15% Interest income 150,000 238,040 88,040 59% 150,000 238,040 88,040 59% Lease-rental income 30,182 31,903 1,721 6% 30,182 31,903 1,721 6% Other revenue 11,150 20,468 9,318 84% 11,150 20,468 9,318 84% Departmental revenue
City manager 92,796 419 (92,377) -100% 92,796 419 (92,377) -100% Econ dev, community support, grants 28,886 29,950 1,064 4% 28,886 29,950 1,064 4% City clerk 391 - (391) 391 - (391) -100%
Human resources 16,518 13,223 (3,295) -20% 16,518 13,223 (3,295) -20% Finance 1,362 (400) (1,762) 1,362 (400) (1,762) -129%
Fire 394,835 226,416 (168,419) -43% 734,483 516,550 (217,933) -30% 1,129,318 742,966 (386,352) -34% Police 487,994 362,228 (125,766) -26% 487,994 362,228 (125,766) -26% Code enforcement 64,064 32,324 (31,740) -50% 64,064 32,324 (31,740) -50% Building inspection 475,959 516,310 40,351 8% 475,959 516,310 40,351 8% Planning 19,695 22,856 3,161 16% 19,695 22,856 3,161 16% Streets 238,745 227,351 (11,394) -5% 238,745 227,351 (11,394) -5% Parks 6,207 7,836 1,629 26% 6,207 7,836 1,629 26%
Cultural center 49,400 37,913 (11,487) -23% 49,400 37,913 (11,487) -23% Swimming pool 190,498 169,605 (20,893) -11% 190,498 169,605 (20,893) -11% Revenue total 2,694,835 2,523,750 (171,085) -6% 8,138,115 7,745,222 (392,893) -5% 10,832,950 10,268,972 (563,978) -5% Non-departmental expenditures 160,915 187,298 26,383 16% 160,915 187,298 26,383 16% City council 42,018 33,028 (8,990) -21% 42,018 33,028 (8,990) -21% City manager 191,061 94,740 (96,321) -50% 191,061 94,740 (96,321) -50% Econ dev, community support, grants 390,333 369,786 (20,547) -5% 390,333 369,786 (20,547) -5% City clerk 55,826 58,164 2,338 4% 55,826 58,164 2,338 4% Human resources 97,725 96,133 (1,592) -2% 97,725 96,133 (1,592) -2% Finance 7,991 6,232 (1,759) -22% 341,593 315,453 (26,140) -8% 349,584 321,685 (27,899) -8% City attorney 116,886 111,529 (5,357) -5% 116,886 111,529 (5,357) -5% Fire 1,215,769 1,171,787 (43,982) -4% 1,186,966 1,054,748 (132,218) -11% 2,402,735 2,226,536 (176,200) -7% Police 525,165 463,223 (61,942) -12% 3,206,839 2,858,562 (348,277) -11% 3,732,004 3,321,785 (410,219) -11% Code enforcement 214,643 210,421 (4,222) -2% 214,643 210,421 (4,222) -2% Building inspection 248,264 194,759 (53,505) -22% 248,264 194,759 (53,505) -22% Planning 336,268 323,761 (12,507) -4% 336,268 323,761 (12,507) -4% PW admin / engineering 139,680 134,967 (4,714) -3% 139,680 134,967 (4,714) -3% Streets 1,000,000 942,481 (57,519) -6% 699,175 595,506 (103,670) -15% 1,699,175 1,537,987 (161,188) -9% Parks 601,802 525,486 (76,316) -13% 601,802 525,486 (76,316) -13% Cultural center 211,023 119,850 (91,173) -43% 211,023 119,850 (91,173) -43% Swimming pool 602,752 578,595 (24,157) -4% 591,232 458,762 (132,470) -22% 1,193,984 1,037,357 (156,627) -13% Expenditure total 3,351,677 3,162,318 (189,359) -6% 8,832,249 7,742,951 (1,089,298) -12% 12,183,926 10,905,269 (1,278,657) -10% Net operating results (656,842) (638,568) (694,134) 2,271 (1,350,976) (636,297) Fund balance 6/30/21 332,467 3,165,056 3,497,523
Fund balance 6/30/22 405,485 3,689,572 4,095,057
Fund balance 6/30/23 1,141,510 3,433,736 4,575,246
Fund balance 6/30/24 1,063,093 4,112,958 5,176,051
Fund balance 6/30/25 424,525 4,115,229 4,539,754
City of Crescent City
FY 2024-25 General Fund Operating Report
June 30, 2025 Year End Results
Measure S All Other Total General Fund
Description Budget Actual
$ Over
(Under)
Budget
% Over
(Under)
Budget
Revenue
Interest 140 7,461 7,321 5229%
Recovery - admin 50% 9,500 7,755 (1,746) -18%
Recovery - HAP 50% 9,500 7,755 (1,745) -18%
HCV admin revenue 512,595 552,266 39,671 8%
HCV housing assistance 3,315,498 3,413,903 98,405 3%
EHV admin revenue 14,362 13,578 (784) -5%
EHV service fees - 833 833
EHV housing assistance 97,812 68,250 (29,562) -30%
MSV admin revenue 44,189 49,400 5,211 12%
MSV housing assistance 263,506 261,089 (2,417) -1%
HAP owner reimbursement - 3,085 3,085
Other revenue - 21,231 21,231
Revenue total 4,267,102 4,406,604 139,502 3%
Expenditures by department
Administration 5,376 3,618 (1,758) -33%
Human resources 5,704 4,854 (850) -15%
Finance 9,705 9,154 (551) -6%
City attorney 2,172 2,544 372 17%
Housing Authority
HCV housing assistance 3,315,498 3,429,186 113,688 3%
EHV housing assistance 97,812 68,544 (29,268) -30%
MSV housing assistance 263,506 263,795 289 0%
All other 663,332 623,571 (39,761) -6%
Expenditure total 4,363,105 4,405,267 42,162 1%
Net operating results (96,003) 1,338
Fund balance 6/30/21 439,847
Fund balance 6/30/22 399,015
Fund balance 6/30/23 379,755
Fund balance 6/30/24 466,907
Fund balance 6/30/25 468,244
HAP balance (held by HA) 6/30/25 (27,295)
Admin balance 6/30/25 495,539
Total fund balance 468,244
City of Crescent City
FY 2024-25 Housing Fund Operating Report
June 30, 2025 Year End Results
Description Budget Actual
$ Over
(Under)
Budget
% Over
(Under)
Budget
Revenue
Interest 10,000 33,203 23,203 232%
Misc sales 16,000 9,502 (6,498) -41%
Rental revenue 603,286 625,498 22,212 4%
Grant revenue 835,000 - (835,000) -100%
Revenue total 1,464,286 668,204 (796,082) -54%
Expenses by department
RV Park 523,273 452,513 (70,760) -14%
City council 4,942 4,036 (906) -18%
Administration 13,156 12,378 (778) -6%
City clerk 6,505 6,598 93 1%
Human resources 2,820 2,395 (425) -15%
Finance 62,186 53,423 (8,763) -14%
City attorney 10,879 10,806 (73) -1%
Operating expense total 623,761 542,149 (81,612) -13%
CIP 835,000 8,544 (826,456) -99%
Total expenses 1,458,761 550,692 (908,069) -62%
Net operating results 5,525 117,511
Reconcile to audit
Net operating results 117,511
Capitalized asset expenses 8,544
Depreciation expense (61,781)
Change in net position 64,273
Net position 6/30/21 1,195,642
Net position 6/30/22 1,248,376
Net position 6/30/23 1,252,568
Net position 6/30/24 (restated) 1,244,892
Net position 6/30/25 1,309,165
Working capital 6/30/21 369,164
Working capital 6/30/22 433,197
Working capital 6/30/23 503,933
Working capital 6/30/24 563,013
Working capital 6/30/25 680,123
City of Crescent City
FY 2024-25 RV Park Fund Operating Report
June 30, 2025 Year End Results
Description Budget Actual
$ Over
(Under)
Budget
% Over
(Under)
Budget
Revenue
Interest 112,500 279,493 166,993 148%
Other income 27,196 32,808 5,612 21%
Charges for services 4,578,264 4,508,421 (69,843) -2%
Sewer connections 200,000 322,738 122,738 61%
Sewer lab 134,400 93,975 (40,425) -30%
County collection systems 271,880 141,541 (130,339) -48% Grant revenue 691,174 273,935 (417,239) -60%
Transfers in 13,940 12,938 (1,002) -7%
Revenue total 6,029,354 5,665,849 (363,505) -6%
Expenses by department
City council 55,777 50,762 (5,015) -9%
Administration 131,507 123,473 (8,034) -6%
Economic development and grants 62,546 54,329 (8,217) -13% City clerk 77,798 78,030 232 0%
Human resources 14,574 13,289 (1,285) -9%
Finance 398,974 381,122 (17,852) -4%
City attorney 94,715 69,392 (25,323) -27%
Sewer lab 533,836 499,450 (34,386) -6%
WWTP operations 2,788,730 2,423,765 (364,965) -13%
City collection systems 458,844 403,165 (55,679) -12%
County collection systems 271,686 193,737 (77,949) -29% WWTP maintenance 205,235 179,075 (26,160) -13%
Operating expense total 5,094,222 4,469,588 (624,634) -12% Debt service 1,697,663 1,697,663 - 0%
Transfers to Sewer CIP Fund - - -
Transfers to Equipment Fund 32,700 32,109 (591) -2%
Total expenses 6,824,585 6,199,360 (625,225) -9%
Net operating results
(Sewer Fund only) (795,231) (533,511)
City of Crescent City
FY 2024-25 Sewer Fund Operating Report
June 30, 2025 Year End Results
Sewer CIP Fund Activity
Revenue
Interest 40,000 58,773 18,773 47%
Transfers in from Sewer Fund - - -
Revenue total 40,000 58,773 18,773 47%
Expense
CIP expenses 1,154,306 109,945 (1,044,361) -90%
Expense total 1,154,306 109,945 (1,044,361) -90%
Net operating results
(Sewer CIP Fund only) (1,114,306) (51,171)
Net operating results
Sewer Fund and Sewer CIP Fund
combined (584,682)
Reconcile to audit
Net operating results - Sewer Fund (533,511)
Net operating results - Sewer CIP Fund (51,171)
Debt service 1,697,663
Depreciation expense (1,593,944)
Capitalized asset expenses 287,081
GASB 68 pension adjustment (129,783)
GASB 75 OPEB adjustment 14,191
Change in net position (309,475)
Net position 6/30/21 7,531,480
Net position 6/30/22 6,632,829
Net position 6/30/23 7,114,901
Net position 6/30/24 (restated) 8,045,704
Net position 6/30/25 7,736,229
Working capital 6/30/21 5,687,894
Working capital 6/30/22 5,429,739
Working capital 6/30/23 4,465,141
Working capital 6/30/24 4,967,917
Working capital 6/30/25 4,339,308
Description Budget Actual
$ Over
(Under)
Budget
% Over
(Under)
Budget
Revenue
Interest 67,500 140,739 73,239 109%
Rental revenue 24,648 19,132 (5,516) -22%
Other revenue 27,196 35,725 8,529 31%
Charges for services 2,695,897 2,571,969 (123,928) -5%
Water connections 95,000 162,571 67,571 71%
Water CSD admin revenue 3,300 3,348 48 1%
Reimbursements 162,000 107,329 (54,671) -34%
Grant revenue 10,314 - (10,314) -100%
Transfers in 10,990 10,991 1 0%
Revenue total 3,096,845 3,051,804 (45,041) -1%
Expenses by department
City council 54,277 49,530 (4,747) -9%
Administration 130,626 122,814 (7,812) -6%
Economic development and grants 57,070 49,166 (7,904) -14% City clerk 71,191 71,739 548 1%
Human resources 15,162 13,787 (1,375) -9%
Finance 388,781 363,378 (25,403) -7%
City attorney 58,592 56,323 (2,269) -4%
Water operations 2,019,327 1,764,999 (254,328) -13%
Water CSD 217,347 143,996 (73,351) -34%
Operating expense total 3,012,373 2,635,733 (376,640) -13% Transfers to Water CIP Fund 859,029 859,029 - 0%
Transfers to Equipment Fund 32,700 32,109 (591) -2%
Total expenses 3,904,102 3,526,871 (377,231) -10%
Net operating results
(Water Fund only) (807,257) (475,067)
City of Crescent City
FY 2024-25 Water Fund Operating Report
June 30, 2025 Year End Results
Water CIP Fund Activity
Revenue
Interest - 78,284 78,284
Transfers in from Water Fund 859,029 859,029 - 0%
Grant revenue 700,000 4,879 (695,121) -99%
Other - 27,492 27,492
Revenue total 1,559,029 969,684 (589,345) -38%
Expense
CIP expenses 2,664,729 588,714 (2,076,015) -78%
Expense total 2,664,729 588,714 (2,076,015) -78%
Net operating results
(Water CIP Fund only) (1,105,700) 380,970
Net operating results
Water Fund and Water CIP Fund combined (94,097)
Reconcile to audit
Net operating results - Water Fund (475,067)
Net operating results - Water CIP Fund 380,970
Depreciation expense (310,217)
Capitalized asset expenses 564,281
GASB 68 pension adjustment (80,771)
GASB 75 OPEB adjustment 8,070
Change in net position 87,266
Net position 6/30/21 10,980,479
Net position 6/30/22 10,948,847
Net position 6/30/23 11,722,617
Net position 6/30/24 (restated) 12,250,218
Net position 6/30/25 12,337,484
Working capital 6/30/21 3,026,123
Working capital 6/30/22 3,425,465
Working capital 6/30/23 3,536,257
Working capital 6/30/24 4,287,753
Working capital 6/30/25 4,355,762

CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: ROBIN ALTMAN, CITY CLERK/ADMINISTRATIVE ANALYST
DATE: FEBRUARY 2, 2026
SUBJECT: 2026 COUNCIL BOARD AND COMMITTEE APPOINTMENTS
______________________________________________________________________

RECOMMENDATION
• Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Mayor to appoint and Council to confirm the Mayor's appointments to the Pelican Bay State Prison Citizens Advisory Commission and the Golden State Risk Management Authority (GSRMA) Board of Directors

BACKGROUND
Annually Council Members review Boards and Committees and make their preferences known for the following year to the Mayor. The Mayor will then make their appointments and present them to the Council to confirm said appointments.

ITEM ANALYSIS
On January 5, 2026, the City Council confirmed Mayor Wright’s appointments for 2026.

Subsequently, Pelican Bay State Prison reached out to the Mayor and requested additional appointments to the Pelican Bay Citizens Advisory Commission. Additionally, GSRMA recently advised the City that the City was selected to serve on the Board, therefore, a Board Member will need to be appointed from the City Council.

FISCAL ANALYSIS
There is no direct fiscal impact from having a City Council Member serve on the GSRMA Board of Directors.

ATTACHMENTS

1. 2026 Boards and Committees List

ORGANIZATION MEETING SCHEDULE MEMBER ALTERNATE
Auditor Committee As needed Member: Ray Altman
Member: Steve Shamblin
Alternate: Isaiah Wright
Border Coast Regional Airport Authority Monthly on the first Thursday at 2pm Member: Candace Tinkler Alternate: Steve Shamblin Chamber of Commerce Board of Directors Monthly on the 4th Friday at 12 pm Member: Candace Tinkler Alternate: Steve Shamblin Crescent City Fire and Rescue 2x2 As needed Member: Ray Altman Member: Isaiah Wright
Alternate: Jason Greenough
City / County 2x2 As needed Member: Isaiah Wright
Member: Candace Tinkler
Alternate: Steve Shamblin
Cultural Center Committee As needed Member: Isaiah Wright Member: Candace Tinkler
Alternate: Ray Altman
Del Norte Local Transportation Commission Monthly on the first Tuesday at 3pm Board Chambers
Member: Ray Altman
Member: Jason Greenough
Member: Steve Shamblin
Alternate: Candace Tinkler
Alternate: Isaiah Wright
Del Norte Solid Waste Management Authority Monthly on the 3rd Tuesday at 4pm, Board Chambers
Member: Isaiah Wright
Member: Jason Greenough
Alternate: Candace Tinkler
Alternate: Steve Shamblin
Golden State Risk Management Authority
Board of Directors
Member: Alternate:

Last Chance Grade Stakeholder Group As needed Member: Jason Greenough Member: Ray Altman
Alternate: Isaiah Wright
Alternate: Steve Shamblin
Local Area Formation Commission Every other month on the 4th Monday at 4pm; Board Chambers
Member: Jason Greenough
Member: Isaiah Wright
Alternate: Candace Tinkler
Alternate: Steve Shamblin
Oversight Board to the Successor Agency to
the Crescent City Redevelopment Agency
Twice a year, once in January and once
in July
Member: Candace Tinkler
Member: Eric Wier
Alternate: Steve Shamblin
Pelican Bay State Prison Citizens Advisory
Committee
Quarterly on the 2nd Wednesday at 3pm,
in the Warden’s office
Member: Steve Shamblin Alternate:

Redwood Coast Transit Authority (RCTA) Monthly on the fourth Monday at 5:30 p.m.

Member: Ray Altman
Member: Isaiah Wright
Alternate: Candace Tinkler
Alternate: Jason Greenough
Visitors Bureau Quarterly on the 4th Friday immediately following the Chamber of Commerce
Board of Directors meeting
Member: Candace Tinkler Alternate: Steve Shamblin

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