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AGENDA FOR THE REGULAR MEETING OF THE ETNA CITY COUNCIL DATE OF THE MEETING: June 23, 2025
TIME OF THE MEETING: 6:30 pm
PLACE OF THE MEETING: 442 Main Street Etna, CA, and TELECONFERENCE (Zoom)
1. CALL TO ORDER
a. Pledge of Allegiance
b. Roil Call
2. PUBLIC COMMENT- NON-AGENDA ITEMS - The City Council cannot take action or comment on non-agenda items.
3. CONSENT CALENDAR
a. Minutes of the Regular Meeting May 27, 2025
b. Invoice Approvals
4. PUBLIC HEARING
a. City of Etna Possible Application for Funding Under the State Community Development Block Grant (CDBG) Program - Review CDBG Eligible Activities and Collect Residents' Views on Housing and Community Development Needs
5. CURRENT BUSINESS
a. Discuss/Approve Subrecipient Agreement Between the City of Etna and Great Northern Services for Community Development Block Grant Housing Rehabilitation Services and Income Survey b. Discuss/Approve City of Etna Family Fun Event at the Etna City Park - Determine Date, Time, & Participants c. Discuss/Approve 4'^ of July Fireworks at the Ashcraft Little League Field d. Discuss/Approve Combining the Ambulance and Fire Department e. Discuss/Approve Audit Engagement Letter from Charles W. Pillon, C.P.A. Confirming the Understanding of Services for the City of Etna for the Years Ended June 30, 2022, 2023, 2024, and 2025 f. Continued: Discuss/Approve Final 2024/2025 Budget
Discuss/Approve 2025/2026 Budget
6. CITY COUNCIL STATEMENTS AND REQUESTS
7. CLOSED SESSION: The City Council will recess to Closed Session to discuss the below item(s). At the conclusion of the Closed Session, Open Session will be reconvened and reportable action, if any, will be announced.
Announcement of any action taken by the City Council in Closed Session required by the Ralph M. Brown Act (Government Code §54950 et. Seq.)
a. Public Employment (Pursuant to Government Code §54957)
1. Ambulance Department - Driver
g8. ADJOURNMENT
Zoom Teleconference Information:
Phone: 1-669-444-9171 US Meeting ID: 827 3268 3790
https://us06web.zoom.us/i/82732683790
The City of Etna does not discriminate based on disability in the admissions or access to, or treatment of or employment in, its programs or activities. Disability-related aids or ser\-ices, including printed information in alternate Ibnnats, to enable persons with disabilitiesto participatein public meetings are available. If any accommodations are needed, please contact Pamela Eastlick at 530-467-5256 [email protected] should be made as soon as possible but recommended between three days to one week prior to the scheduled meeting.
442 Main Street ♦ P.O. Box 460 ♦ Etna, CA 96027
P: 530-467-5256 ♦ F: 530-467-3217
MINUTES
REGULAR MEETING OF THE ETNA CITY COUNCIL
Tuesday May 27, 2025
Members of the Etna City Council met on this 27^'’ day of May in person and TELECONFERENCE (Zoom.) Mayor Cliff Munson called the meeting to order and led in the salute to the flag of the United States of America.
1. Call to Order:
a. Roll Call
Mayor Cliff Munson, Chamna Gilmore, and John Stacher were present. Council members Brandon Fawaz and Jason Deppen were absent.
2. Public Comments on Non-Agenda Items:
Audience member Jeff Fowle requested the Council to mark their calendars for June 3*^*^, and for the high school baseball playoffs.
3. Consent Calendar:
a. Minutes of the Regular Meeting April 28, 2025
b. Minutes of the Special Meetings May 5**' & 12“', 2025 c. Invoice Approvals
Councilmember Stacher made a motion to accept the Consent Calendar, Councilmember Gilmore seconded, and the motion passed.
Ayes: Stacher, Gilmore, Munson
4. Public Workshop:
a. City of Etna General Plan «& Zoning Code Updates
City Planner Richard Tinsman was on Zoom and gave a background for the project and was available for questions.
Audience Member Jeff Fowle shared comments regarding the County’s General Plan update.
5. Current Business:
a. Continued: Discuss/Approve Drafting a Letter of Support from the City of Etna to Bring On-Farm Irrigation Efficiencies and River Restoration Improvements to the Upper Portion of the Scott River Watershed
Audience member Jeff Fowle, who is a member of Farmers Ditch, shared comments in support for this project. Fowle also explained the project in detail. More discussion. Preston Harris from Scott River Watershed explained the project as well.
Audience member Tom Smith is an effected landowner of this agreement and requested the Council to not write a letter of support.
Audience member Carl Hammond shared comments regarding the project. 1 Councilmember Stacher made a motion to write a letter of support for the project, Councilmember Gilmore seconded, and the motion passed.
Ayes: Stacher, Gilmore, Munson
b. Discuss/Approve Draft Resolution 2025-008 - A Resolution of the City Council of the City of Etna Establishing Parks & Recreation Fee Schedule Councilmember Stacher asked about the costs associated with park when it is reserved. Public Works Director Dan Burbank recommended increasing the price for showers to $10.00. More discussion. The Council increased the park reservation fees to $ 100 for half the park, $ 150 for the whole park, $ 10 for camping and showers.
Councilmember Gilmore made a motion to approve the fee schedule with the changes, Councilmember Stacher seconded, and the motion passed.
Ayes: Stacher, Gilmore, Munson
c. Discuss 3*^*^ Quarter 2024/2025 Budget Through April, Approve Recommended Changes
The City Council and staff discussed the budget in detail. Councilmember Stacher recommended tabling this to the next meeting since there are only three councilmembers present. More discussion. Mayor Munson moved to approve adjusting the budget with the other requests and adopt the amended budget on May 27‘’’. Councilmember Stacher seconded.
City Attorney Andrew Jared commented about not having a clear document with final changes. Jared recommended brining back the budget with the changes for final approval at the next regular meeting.
The motion was amended to adopt the changes and bring the budget back for approval at the next regular meeting. Councilmember Stacher seconded and the motion passed.
Ayes: Stacher, Munson
No: Gilmore
d. Discuss 2025/2026 Budget Preparation Plan
Mayor Munson requested the budget be balanced and a 5% cut across the board. City Clerk asked the department heads to give her budget requests before June 15*’’.
6. Department Reports:
Police Chief Josh Short gave a brief report. The department has been busy Public Works Director Dan Burbank reported that they have been busy with the pool. Tiles are chipping away and need to be replaced before the next pool season to pass inspection by the County. The pool is ready to open next week. They recently had a wastewater inspection that went well, Burbank is hopeful for funding for future projects. 2 Fire Chief Clint Whitchurch gave the Council an update on equipment. Engine 1411 is ready for strike teams. Whitchurch gave the report for the ambulance department. Teri has been working on comp claims. Whitchurch also noted that the ambulance department is operating in the black. More discussion about grants.
7. City Council Statements and Requests
Councilmember Stachcr requested infonnation regarding an income survey to receive CDBG money. Stacher asked about skateboarding at the park and possibly putting signs up at the park.
8. CLOSED SESSION:
a. Public Employment (Pursuant to Government Code §54957)
1. Fire Department - Volunteer Firefighter
The City Council approved hiring a volunteer for the fire department.
9. Adjournment:
There being no further business Mayor Cliff Munson adjourned the meeting at 8:40 pm.
Respectfully submitted,
Jenny Bennett
Asst. City Clerk
3 INVOICE APPROVAL LIST REPORT - DETAIL WITH GL DIST
Date: 05/29/2025
Time: 12:37 pm
Ref No. Discount Date
PO No. Pay Date
Due Date
Check No. Check Dale
Invoice Description 1
Invoice Description2
Vendor Number
Bank
Invoice Number
Vendor Name
Vendor Name Line 2
Vendor Address Taxes Withheld
Discount Amount
Check Amount
City
State/Province Zip/Postal
27938 05/15/2025
05/29/2025
05/15/2025
0 00/00/0000
CIIC Advertising
PO BOX 702 CIIC
YREKA
CA 96097
GL Number
GF 0.00
400.00
Description Distribution Line Description Invoice Amount Amount Relieved 10-25-750.00 DUES AND SUBSCRIPTIONS 400.00 0.00
Check No. 0 Total: 400.00
Total for CIIC 400.00
27939 05/19/2025
05/29/2025
05/19/2025
0 00/00/0000
HENRY SCHEIN MEDICAL Medical Supplies
PO BOX 7156 HENRYSH 0.00
PASADENA
CA 91109-7156
GL Number
GF 0.00
41565061 219.15
Description Distribution Line Description Invoice Amount Amount Relieved 5045-872.00 MEDICAL SUPPLIES 219.15 0,00
Check No. 0 Total: 219.15
Total for HENRY SCHEIN MEDICAL 219.15
KELLY YORK Evidence Bins 27935 05/29/2025
05/29/2025
05/29/2025
0 00/00/0000
5002 HAMLIN GULCH KELYORK
FORT JONES
CA 96032
GL Number
0.00 GF 0.00
60.06 Description Distribution Line Description Invoice Amount Amount Relieved 10-41-875,00 SPECIAL DEPT SUPPLIES & EQUIP 60.06 0.00
Check No. 0 Total: 60.06
Total for KELLY YORK 60.06
PACIFIC POWER Woodland FItr Plant 27940 05/22/2025
05/29/2025
05/22/2025
0 00/00/0000
PO BOX 26000
PORTLAND
OR 97256-0001
GL Number
PP 0.00
GF 0.00
376.43
Description Distribution Line Description Invoice Amount Amount Relieved 40-30-840.10
PACIFIC POWER
ELECTRIC 376.43 0.00
155 Diggles PD 27941 05/22/2025
05/29/2025
05/22/2025
0 00/00/0000
PO BOX 26000 PP
PORTLAND
OR 97256-0001
GL Number
0.00 GF 0.00
217.67
Description Distribution Line Description Invoice Amount Amount Relieved 1040-840.10
5340^0.10
ELECTRIC
ELECTRIC
108.83
108.84
0.00 0.00
INVOICE APPROVAL LIST REPORT - DETAIL WITH GL DIST
Date: 05/29/2025
Time; 12:37 pm
City of Etna Page 2
Vendor Name
Vendor Name Line 2
Vendor Address
Invoice Description 1
Invoice Description2
Vendor Number
Bank
Invoice Number
Ref No. Discount Date
PO No. Pay Date
Due Date
Check No. Check Date
Taxes Withheld
Discount Amount
Check Amount
City
State/Province Zip/Postal
PACIFIC POWER 448 Main RCD 27942 05/22/2025
05/29/2025
05/22/2025
0 00/00/0000
PO BOX 26000 0,00
PORTLAND
OR 97256-0001
GL Number
PP
GF 0.00
96.17 Invoice Amount Amount Relieved Description Distribution Line Description 10-55-840.10 96.17 0,00
PACIFIC POWER
ELECTRIC
27943 05/22/2025
05/29/2025
05/22/2025
0 00/00/0000
400 Howell Lights
PO BOX 26000 0.00
PORTLAND
OR 97256-0001
GL Number
PP
GF 0.00
116.63
Invoice Amount Amount Relieved Description Distribution Line Description 10-60-867.00 116.63 0.00
PACIFIC POWER
TRAFFIC SAFETY
27944 05/22/2025
05/29/2025
05/22/2025
0 00/00/0000
625 Howell Shop&Amb
PO BOX PP 0.00 26000
PORTLAND
OR 97256-0001
GL Number
GF 0.00
244,63
Invoice Amount Amount Relieved Description Distribution Line Description
27.19 0.00 10-60-840,10
40-30-840.10
45-33-840.10
50-45-840.10
PACIFIC POWER
ELECTRIC
ELECTRIC
ELECTRIC
ELECTRIC
27.18 0.00
27.18 0.00
163.08 0.00
05/22/2025
05/29/2025
05/22/2025
00/00/0000
440 Main St. 27945
PP 0,00 PO BOX 26000
PORTLAND
OR 97256-0001
GL Number
GF 0 0.00
243.04
Invoice Amount Amount Relieved Description Distribution Line Description ELECTRIC 243,04 0.00 10-55-840,10
Check No. 0 Total: 1,294.57
Total for PACIFIC POWER 1,294.57
27934 05/29/2025
05/29/2025
05/29/2025
PAMELA EASTLICK LAWAX Travel & Trng.
PEAST 0.00 PO BOX 131
GREENVIEW
CA 96037
GL Number
GF 0.00
600,50
Invoice Amount Amount Relieved Description Distribution Line Description TRAVEL 600.50 0.00 10-25-735.00 & TRAINING
Check No, 0 Total: 600,50
Total for PAMELA EASTLICK 600.50
INVOICE APPROVAL LIST REPORT ■ DETAIL WITH GL DIST
Date: 05/29/2025
Time; 12:37 pm
3 Page: City of Etna
Ref No. Discount Date
PO No. Pay Date
Due Date
Check No. Check Date
Invoice Descriptioni
Invoice Description2
Vendor Number
Bank
invoice Number
Vendor Name
Vendor Name Line 2
Vendor Address Taxes Withheld
Discount Amount
Check Amount
City
State/Province Zip/Postal
27936 05/29/2025
05/29/2025
05/29/2025
0 00/00/0000
SCOTT RIVER WATERSHED COUNCIL Etna Cleanup Day
PO BOX SCRIVER 0.00 355
ETNA
CA 96027
GL Number
GF 0.00
2,600.00
Invoice Amount Amount Relieved
5.27.25 Description Distribution Line Description
10-20-760.00 PROFESSIONAL & CONTRACT SERVCS 2,600.00 0,00 Check No. 0 Total: 2,600.00
Total for SCOTT RIVER WATERSHED COUf 2,600.00
2025 Dues 27937 05/29/2025
05/29/2025
05/29/2025
0 00/00/0000
SISKIYOU COUNTY FIRE CHIEF'S
ASSOCIATION
PO BOX 128
YREKA
CA 96097
GL Number
SCFCA 0.00
GF
75,00
Description Distribution Line Description Invoice Amount Amount Relieved 10-50-750.00 DUES AND SUBSCRIPTIONS 75.00 0.00
Check No, 0 Total: 75,00
Total for SISKIYOU COUNTY FIRE CHIEF'S 75.00
Grand Total
Less Credit Memos
Net Total
Less Hand Check Total
Outstanding Invoice Total
5,249,28
Total Invoices: 12 0.00
5,249.28
0.00 5,249.28
Recap by Department
Department# Department Name
City Council
City Clerk
Water
Amount To Pay Amount To Relieve
20 2,600.00 0.00
25 1,000.50 0.00
30 403.61 0.00
33 Sewer 27.18 0.00
40 Law Enforcement 217.67 0.00
41 Police - FJ Station 60.06 0.00
45 Ambulance Services 382.23 0.00
50 Fire Prevention 75.00 0.00
55 Governmental Buildings
Highways & Streets
339.21 0.00
60 143.82 0.00
Grand Total: 5,249.28 0.00
INVOICE APPROVAL LIST REPORT - DETAIL WITH GL DIST
Date: 06/12/2025
Time: 12:27 pm
Page: 1 City of Etna
Ref No. Discount Date
PO No. Pay Date
Due Date
Check No. Check Date
Invoice Descriptionl
Invoice Description2
Vendor Number
Bank
Invoice Number
Vendor Name
Vendor Name Line 2
Vendor Address Taxes Withheld
Discount Amount
Check Amount
City
State/Province Zip/Postal
27982 04/25/2025
06/12/2025
04/25/2025
0 00/00/0000
ALLSTAR FIRE EQUIPMENT INC. Turnout Gear
12328 LOWER AZUSA ROAD ALLSTAR 0.00
ARCADIA
CA 91006
GL Number
GF 0.00
20,330.91
Invoice Amount Amount Relieved
263893
Description Distribution Line Description
60-50-875.00 SPECIAL DEPT SUPPLIES & EQUIP 20,330.91 0.00 Check No. 0 Total 20,330.91
Total for ALLSTAR FIRE EQUIPMENT INC. 20,330.91
27959 05/28/2025
06/09/2025
05/28/2025
0 00/00/0000
CASCADE FIRE EQUIPMENT CQ. Firefighter Pants
PO BOX 4248 CFEC 0.00
MEDFORD
OR 97501
GL Number
GF 0.00
SO23301 927.03
Description Distribution Line Description Invoice Amount Amount Relieved 10-50-875.00 SPECIAL DEPT SUPPLIES & EQUIP 927.03 0.00
Check No. 0 Total: 927.03
Total for CASCADE FIRE EQUIPMENT CO. 927.03
CHARLES W. PILLON Audit Services 27957 06/01/2025
06/09/2025
06/01/2025
0 00/00/0000
CHARLES PI 0.00
GF 0.00
96007 4737
GL Number
10,057.00
Description Distribution Line Description Invoice Amount Amount Relieved 10-25-765.00 AUDIT FEES 10,057.00 0.00
Check No. 0 Total: 10,057.00
Total for CHARLES W. PILLON 10,057.00
COLANTUONO, HIGHSMITH &
WHATLEY, PC
420 SIERRA COLLEGE DRIVE
GRASS VALLEY
CA 95945-5091
GL Number
Attorney Fees May 27980 06/09/2025
06/09/2025
06/09/2025
0 00/00/0000
JARED 0.00
GF 0.00
65803 3,257.18
Description Distribution Line Description Invoice Amount Amount Relieved 10-20-780.00
10-25-780.00
10-40-780.00
COLANTUONO, HIGHSMITH &
WHATLEY, PC
420 SIERRA COLLEGE DRIVE
GRASS VALLEY
CA 95945-5091
GL Number
ATTORNEY FEES
ATTORNEY FEES
ATTORNEY FEES
2,604.55
601.63
0.00 0.00
51.00 0.00
Attorney Fees May 27981 06/09/2025
06/09/2025
06/09/2025
00/00/0000
JARED 0.00
GF 0 0.00
65804 248.00
Description Distribution Line Description Invoice Amount Amount Relieved INVOICE APPROVAL LIST REPORT ■ DETAIL WITH GL DIST
Dale: 06/12/2025
Time: 12:27 pm
City of Etna Page: 2
Vendor Name
Vendor Name Line 2
Vendor Address
Invoice Descriptioni
Invoice Description2
Vendor Number
Bank
Invoice Number
Ref No. Discount Date
PO No. Pay Date
Due Date
Check No. Check Date
Taxes Withheld
Discount Amount
Check Amount
City
State/Province Zip/Postal
10-20-780.00 ATTORNEY FEES 248.00 0.00
Check No. 0 Total: 3,505.18
Total for COLANTUONO, HIGHSMITH & 3,505.18
CURTIS TOOLS FOR HEROES Fire Dept. Supplies 27951 05/30/2025 06/09/2025
05/30/2025
0 00/00/0000
DEPT. 34921 CURTIS TOO 0.00
SAN FRANCISCO
CA 94139
GL Number
GF 0.00
1,633.73
Invoice Amount Amount Relieved
INV953984
Description Distribution Line Description
10-50-875.00 SPECIAL DEPT SUPPLIES & EQUIP 1,633.73 0.00 Check No. 0 Total: 1,633.73
Total for CURTIS TOOLS FOR HEROES 1,633.73
27963 06/04/2025
06/09/2025
06/04/2025
0 00/00/0000
DEPARTMENT OF JUSTICE
ACCOUNTING OFFICE
PO BOX 944255
SACRAMENTO
CA 94244-2550
GL Number
Fingerprints
DEPTJUST 0.00
GF 0.00
32.00 Invoice Amount Amount Relieved
822098
Description Distribution Line Description
1040-760.00 PROFESSIONAL & CONTRACT SERVCS 32.00 0.00
Check No. 0 Total: 32.00
Total for DEPARTMENT OF JUSTICE 32.00
27949 05/27/2025
06/09/2025
05/27/2025
0 00/00/0000
E&SENGINEERS Monthly Retainer
E&S 0.00 329 WEST MINER STREET
YREKA
CA 96097
GL Number
GF 0.00
1,000.00
Invoice Amount Amount Relieved
5017
Description Distribution Line Description
500.00 0.00
500.00
ENGINEER FEES
ENGINEER FEES
10-25-782.00 April
10-25-782.00 0.00 May
Check No. 0 Total; 1,000.00
Total for E&SENGINEERS 1,000.00
27961 05/31/2025
06/09/2025
05/31/2025
0 00/00/0000
ETNA HARDWARE, INC, Maint. & Supplies
EHSG 0.00 P 0 BOX 328
ETNA
CA 96027
GL Number
GF 0.00
625,82
Invoice Amount Amount Relieved Description Distribution Line Description VEHICLE MAINTENANCE 38.37 0.00
MAINTENANCE & SUPPLIES
MAINTENANCE & SUPPLIES
1040-860.00
10-60-880.00
23-70-880.00
75.63 0.00
412.49 0.00
INVOICE APPROVAL LIST REPORT - DETAIL WITH GL DIST
06/12/2025
12:27 pm
Date
Time
Ref No. Discount Date
PO No. Pay Date
Due Date
Check No. Check Date
Invoice Descriptioni
Invoice Description2
Vendor Number
Bank
Invoice Number
Vendor Name
Vendor Name Line 2
Vendor Address Taxes Withheld
Discount Amount
Check Amount
City
State/Province Zip/Postal
MAINTENANCE & SUPPUES 26.77 0.00
MAINTENANCE & SUPPLIES
MAINTENANCE & SUPPLIES
40-30-880.00
45-33-880.00
5045-880.00
52.52 0.00
20.04 0.00
Check No. 0 Total: 625.82
Total for ETNA HARDWARE. INC. 625.82
Supplie 27969 05/25/2025
06/09/2025
05/25/2025
0 00/00/0000
FORT JONES ACE HARDWARE
PO BOX 66599 FJACE 0.00
SCOTTS VALLEY
CA 95067
GL Number
GF 0.00
403.86
Description Distribution Line Description Invoice Amount Amount Relieved 104CF880.00
23-70-880.00
MAINTENANCE & SUPPLIES
MAINTENANCE & SUPPLIES
152.93
250.93
0.00 0.00
Check No. 0 Total: 403.86
Total for FORT JONES ACE HARDWARE 403.86
HENRY SCHEIN MEDICAL Medical Supplies 27952 05/28/2025
06/09/2025
05/28/2025
0 00/00/0000
PO BOX 7156
PASADENA
CA 91109-7156
GL Number
HENRYSH 0.00
GF 0.00
41565063 46.79
Description Distribution Line Description Invoice Amount Amount Relieved 504S^72.00
HENRY SCHEIN MEDICAL
MEDICAL SUPPUES
Medical Supplies
46.79 0.00
27968 05/30/2025
06/09/2025
05/30/2025
0 00/00/0000
PO BOX 7156
PASADENA
CA 91109-7156
GL Number
HENRYSH 0.00
GF 0.00
41931971 139.34
Description Distribution Line Description Invoice Amount Amount Relieved 5045-872.00
HENRY SCHEIN MEDICAL
MEDICAL SUPPLIES
Medical Supplies
139.34 0.00
27962 06/03/2025
06/09/2025
06/03/2025
0 00/00/0000
PO BOX 7156
PASADENA
CA 91109-7156
GL Number
HENRYSH 0.00
GF 0.00
42220440 122.42
Description Distribution Line Description Invoice Amount Amount Relieved 5045-872.00 MEDICAL SUPPLIES 122.42 0.00
Check No. 0 Total: 308.55
Total for HENRY SCHEIN MEDICAL 308.55
INVOICE PROCESSING DEPARTMENT
DEPARTMENT
PO BOX 26879
SAN FRANCISCO
CA 94126
Bridge Toll 27960 05/16/2025
06/09/2025
05/16/2025
0 00/00/0000
FASTRAK 0.00
GF 0.00
1712530171175 8.00
INVOICE APPROVAL LIST REPORT ■ DETAIL WITH GL DIST
06/12/2025
12:27 pm
Date
Time
City of Etna Page 4
Vendor Name
Vendor Name Line 2
Vendor Address
Invoice Description!
Invoice Description2
Vendor Number
Bank
Invoice Number
Ref No. Discount Date
PO No. Pay Dale
Due Date
Check No. Check Date
Taxes Withheld
Discount Amount
Check Amount
City
State/Province Zip/Postal
GL Number Description Invoice Amount Amount Relieved Distribution Line Description 50-45-735.00 TRAVEL & TRAINING 8.00 0.00
Check No. 0 Total; 8.00
Total for INVOICE PROCESSING DEPARTM 8.00
27956 05/31/2025
06/09/2025
05/31/2025
0 00/00/0000
KELLEY CREATE Monthly Xerox
PO BOX 660831 KELLEY 0.00
DALLAS
TX 75266-0831
GL Number
GF 0.00
378.65
Invoice Amount Amount Relieved
39361922
Description Distribution Line Description
126.23 0.00
126,21
126.21
10-25-750.00
40-30-750.00
45-33-750.00
DUES AND SUBSCRIPTIONS
DUES AND SUBSCRIPTIONS
DUES AND SUBSCRIPTIONS
0.00 0.00
Check No. 0 Total: 378.65
Total for KELLEY CREATE 378.65
27946 06/01/2025
06/09/2025
06/01/2025
0 00/00/0000
KIEP-ER KLEEN Cleaning Services
KK 0.00 PO BOX 404
GF 0.00 ETNA
300.00
Invoice Amount Amount Relieved
CA 96027
GL Number Description Distribution Line Description
100.00 0,00
100.00
100.00
PROFESSIONAL & CONTRACT SERVCS
PROFESSIONAL & CONTRACT SERVCS
PROFESSIONAL & CONTRACT SERVCS
10-25-760.00
10-40-760.00
10-70-760.00
0,00
0.00 Check No. 0 Total: 300.00
Total for KIEP-ER KLEEN 300.00
27953 05/29/2025
06/09/2025
05/29/2025
00/00/0000
MOUNTAIN VIEW PAVING, INC. Cold Mix
MOUNTAINVI 0.00 PO BOX 508
TALENT
OR 97540
GL Number
GF 0 0.00
842.40
Invoice Amount Amount Relieved
23128
Description Distribution Line Description
SPECIAL DEPT SUPPLIES 842,40 0.00 25-60-875.00 & EQUIP
Check No. 0 Total: 842.40
Total for MOUNTAIN VIEW PAVING, INC, 842.40
27950 05/30/2025
06/09/2025
05/30/2025
0 00/00/0000
MT, SHASTA AMBULANCE SERVICE Ambulance Service
0.00 MT, SHASTA
GF 0,00 MT. SHASTA
CA 96067 165.00 83161
INVOICE APPROVAL LIST REPORT - DETAIL WITH GL DIST
Date: 06/12/2025
Time: 12:27 pm
Page: 5
City of Etna
Ref No. Discount Date
PO No. Pay Date
Due Date
Check No. Check Date
Invoice Descriptioni
Invoice Descripfion2
Vendor Number
Bank
Invoice Number
Vendor Name
Vendor Name Line 2
Vendor Address Taxes Withheld
Discount Amount
Check Amount
City
State/Province Zip/Postal
Distribution Line Description Invoice Amount Amount Relieved GL Number Description 5045-760.00 PROFESSIONAL & CONTRACT SERVCS 165.00 0.00
Check No. 0 Total: 165.00
Total for MT. SHASTA AMBULANCE SERVIC 165.00
PACIFIC POWER 401 Island Sewerplant 27955 05/23/2025
06/09/2025
PO BOX 26000 PP 05/23/2025 0.00
PORTLAND
OR 97256-0001
GL Number
GF 0.00
522.94
Description Distribution Line Description Invoice Amount Amount Relieved 45-33-840.10 ELECTRIC
PACIFIC POWER
522.94 0.00
Streetlights 27971 05/29/2025
06/09/2025
05/29/2025
0 00/00/0000
PO BOX 26000 PP
PORTLAND
OR 97256-0001
GL Number
0.00 GF 0.00
1,418.99
Description Distribution Line Description Invoice Amount Amount Relieved 10-60-867,00 TRAFFIC SAFETY 1,418.99 0.00
Check No. 0 Total: 1,941.93
Total for PACIFIC POWER 1,941.93
PEACE OFFICERS LEGAL DEFENSE Etna Reserves 27964 06/03/2025 06/09/2025
06/03/2025
0 00/00/0000
PORAC LDF 0,00
GF 0.00
830894 48.00
GL Number Description Distribution Line Description Invoice Amount Amount Relieved 1040-750.00
PEACE OFFICERS LEGAL DEFENSE
DUES AND SUBSCRIPTIONS
Etna PD Dues
48.00 0.00
27965 06/03/2025
06/09/2025
06/03/2025
0 00/00/0000
PORAC LDF 0.00
GF 0.00
830893 342.00
GL Number Description Distribution Line Description Invoice Amount Amount Relieved 99-00-217.00 PD DUES 342.00 0.00
Check No. 0 Total: 390.00
Total for PEACE OFFICERS LEGAL DEFEND 390,00
PEACE OFFICERS RESEARCH ASSOC. Etna PD Dues 27966 05/30/2025 06/09/2025
05/30/2025
0 00/00/0000
2940 ADVANTAGE WAY PORAC
SACRAMENTO
CA 95834-9666
GL Number
0,00
GF 0.00
485198 148,00
Description Distribution Line Description Invoice Amount Amount Relieved
INVOICE APPROVAL LIST REPORT - DETAIL WITH GL DIST
06/12/2025
12:27 pm
Date
Time
City of Etna Page 6
Vendor Name
Vendor Name Line 2
Vendor Address
Invoice Description!
Invoice Description2
Vendor Number
Bank
Invoice Number
Ref No. Discount Date
PO No. Pay Date
Due Date
Check No. Check Date
Taxes Withheld
Discount Amount
Check Amount
City
State/Province Zip/Postal
99-00-217.00
PEACE OFFICERS RESEARCH ASSOC.
PD DUES 148.00 0.00
27967 05/30/2025
06/09/2025
05/30/2025
0 00/00/0000
Etna Reserves
2940 ADVANTAGE WAY 0.00
SACRAMENTO
CA 95834-9666
GL Number
PORAC
GF 0,00
24.00 Invoice Amount Amount Relieved
485199
Description Distribution Line Description
1040-750.00 DUES AND SUBSCRIPTIONS 24.00 0.00
Check No. 0 Total: 172,00
Total for PEACE OFFICERS RESEARCH AS 172.00
27970 05/31/2025
06/09/2025
05/31/2025
0 00/00/0000
SCOTT VALLEY AUTO PARTS Vehicle Maint.
PO BOX215 SVAP 0.00
FT JONES
CA 96032
GL Number
GF 0.00
357,52
Invoice Amount Amount Relieved Description Distribution Line Description 234.91 0.00
122.61
10-50-860.00 E1413
5045-860,00
VEHICLE MAINTENANCE
VEHICLE MAINTENANCE Amb 0.00
Check No. 0 Total: 357.52
Total for scon VALLEY AUTO PARTS 357.52
27954 05/31/2025
06/09/2025
05/31/2025
0 00/00/0000
SCOTT VALLEY DISPOSAL Trash Service
SVD 0.00 138 FOREST WALK
ETNA
CA 96027
GL Number
GF 0.00
438.75
Invoice Amount Amount Relieved Description Distribution Line Description 146.25 0.00
146.25
146.25
10-55-840,30
10-70-840.30
23-70-840.30
TRASH
TRASH
TRASH
0.00 0.00
Check No. 0 Total: 438.75
Total for SCOTT VALLEY DISPOSAL 438,75
27958 05/30/2025
06/09/2025
05/30/2025
0 00/00/0000
SIERRA SPRINGS Water
SISPRINGS 0.00 PO BOX 660579
DALLAS
TX 75266-0579
GL Number
GF 0.00
38.97 Invoice Amount Amount Relieved
24391998053025
Description Distribution Line Description
OFFICE SUPPLIES 38.97 0.00 10-25-870,00
Check No. 0 Total; 38.97
Total for SIERRA SPRINGS 38.97
INVOICE APPROVAL LIST REPORT - DETAIL WITH GL DIST
Date: 06/12/2025
Time: 12:27 pm
Page: 7
City of Etna
Ref No. Discount Date
PO No. Pay Date
Due Date
Check No. Check Date
Invoice Description!
Invoice Description2
Vendor Number
Bank
Invoice Number
Vendor Name
Vendor Name Line 2
Vendor Address Taxes Withheld
Discount Amount
Check Amount
City
State/Province Zip/Postal
27972 05/31/2025
06/09/2025
05/31/2025
0 00/00/0000
SISKIYOU TELEPHONE 3295 Fire Hall
PO BOX 157 ST 0.00
ETNA
CA 96027
GL Number
GF 0.00
84.16 Description Invoice Amount Amount Relieved Distribution Line Description
TELEPHONE EXPENSE
3331 Ambulance
10-50-830.00 84.16 0.00
SISKIYOU TELEPHONE 27973 05/31/2025
06/09/2025
05/31/2025
0 00/00/0000
PO BOX 157 ST 0.00
ETNA GF 0.00
CA 96027 175.98
GL Number Description Distribution Line Description Invoice Amount Amount Relieved 5045-830.00
SISKIYOU TELEPHONE
TELEPHONE EXPENSE
3400 PD
175.98 0.00
27974 05/31/2025
06/09/2025
05/31/2025
0 00/00/0000
PO BOX 157 ST
ETNA
CA 96027
GL Number
GF 0.00
252.79
Description Distribution Line Description Invoice Amount Amount Relieved 1040-830.00
5340-830.00
SISKIYOU TELEPHONE
TELEPHONE EXPENSE
TELEPHONE EXPENSE
3673 Shop & Park Wifi
126.39
126.40
0.00 0.00
27975 05/31/2025
06/09/2025
05/31/2025
0 00/00/0000
PO BOX 157 ST 0.00
ETNA GF 0.00
CA 96027
GL Number
176.72
Description Distribution Line Description Invoice Amount Amount Relieved 10-60-830.00
10-70-830.00
40-30-830.00
45-33-830.00
SISKIYOU TELEPHONE
TELEPHONE EXPENSE
TELEPHONE EXPENSE
TELEPHONE EXPENSE
TELEPHONE EXPENSE
5232 Pool
32.25 0.00
79.95 0.00
32.25 0.00
32.27 0.00
27976 05/31/2025
06/09/2025
PO BOX 157 ST 05/31/2025 0.00
ETNA GF 0 0.00
CA 96027 130.33
GL Number Description Distribution Line Description Invoice Amount Amount Relieved 23-70-830.00
SISKIYOU TELEPHONE
TELEPHONE EXPENSE
5256 City Hall
130.33 0.00
27977 05/31/2025
06/09/2025
05/31/2025
0 00/00/0000
PO BOX 157 ST
ETNA
CA 96027
GL Number
0.00 GF 0.00
228.74
Description Distribution Line Description Invoice Amount Amount Relieved 10-25-830.00
SISKIYOU TELEPHONE
TELEPHONE EXPENSE
5638 PD Fax
228.74 0.00
27978 05/31/2025
06/09/2025
05/31/2025
0 00/00/0000
PO BOX 157 ST 0.00
ETNA GF 0.00
CA 96027 55.33
INVOICE APPROVAL LIST REPORT - DETAIL WITH GL DIST
Date: 06/12/2025
Time: 12:27 pm
City of Etna Page:
Vendor Name
Vendor Name Line 2
Vendor Address
Invoice Desaiptioni
Invoice DesCTiption2
Vendor Number
Bank
Invoice Number
Ref No. Discount Date
PO No. Pay Date
Due Date
Check No. Check Date
Taxes Withheld
Discount Amount
Check Amount
City
State/Province Zip/Postal
GL Number Description Invoice Amount Amount Relieved Distribution Line Description 1040-830.00 0.00
5340-830.00
SISKIYOU TELEPHONE
TELEPHONE EXPENSE 27.66
TELEPHONE EXPENSE
City Hall Fax
27.67 0.00
27979 05/31/2025
06/09/2025
05/31/2025
0 00/00/0000
PO BOX 157 ST 0.00
ETNA GF 0.00
57.05 Invoice Amount Amount Relieved
CA 96027
GL Number Description Distribution Line Description
10-25-830.00 TELEPHONE EXPENSE 57.05 0.00
Check No. 0 Total: 1,161.10
Total for SISKIYOU TELEPHONE 1,161.10
27947 05/21/2025
06/09/2025
05/21/2025
0 00/00/0000
VERIZON WIRELESS Monthly Cellular
VW 0.00 PO BOX 9622
MISSION HILLS
TX 91346-9622
GL Number
GF 0.00
548.12
Invoice Amount Amount Relieved Description Distribution Line Description 112.36 0.00
112.36
1040-830.30
1041-830.30
10-60-830.30
40-30-830.30
45-33-830.30
5045-830.30
5340-830.30
VERIZON WIRELESS
CELLULAR
CELLULAR
CELLULAR
CELLULAR
CELLULAR
CELLULAR
CELLULAR
0.00 50.86 0.00
50.86 50.86 0.00
58.46 0.00
112.36 0.00
05/21/2025
06/09/2025
05/21/2025
00/00/0000
New Phone 27948
VW 0.00 PO BOX 9622
MISSION HILLS
TX 91346-9622
GL Number
GF 0 0.00
972.94
Invoice Amount Amount Relieved Description Distribution Line Description 324.31 0.00
324.31
324.32
SPECIAL DEPT SUPPLIES & EQUIP
SPECIAL DEPT SUPPLIES & EQUIP
CELLULAR
1040-875.00
1041-875.00
5340-830.30
0.00 0.00
Check No. 0 Total: 1,521.06
Total for VERIZON WIRELESS 1,521.06
Grand Total: 46,539.46
Less Credit Memos:
NetTotal:
Less Hand Check Total;
Outstanding Invoice Total;
0.00 Total Invoices: 37
46,539.46
0.00 46,539.46
INVOICE APPROVAL LIST REPORT ■ DETAIL WITH GL DIST
Date: 06/12/2025
Time: 12:27 pm
City of Etna
Ref No. Discount Date
PO No. Pay Date
Due Date
Check No. Check Date
Invoice Descriptioni
Invoice Description2
Vendor Number
Bank
Invoice Number
Vendor Name
Vendor Name Line 2
Vendor Address Taxes Withheld
Discount Amount
Check Amount
City
State/Province Zip/Postal
Recap by Department
Departriient # Department Name Amount Amount To Relieve To Pay 00 General 490.00 0.00
2,852.55 0.00 City Council
City Clerk
Water
20 25 12,209.62 0.00
30 236.09 0.00
33 Sewer 784.80 0.00
40 Law Enforcement 1,627.77 0.00
41 Police - FJ Station 436.67 0.00
45 Ambulance Services 858.64 0.00
50 Fire Prevention 23,210.74 0.00
Governmental Buildings
Highways & Streets
Parks & Recreation
55 146.25 0,00
60 2,420.13 0.00
70 1,266.20 0.00
Grand Total: 46,539.46 0.00
310 Boles Street
Weed, CA 96094
(530) 938-4115
Fax(530)938-1040
www.gnservices.org
GREAT NORTHERN
- services ^
Public Hearing Handouts
Community Development Block Grant (CDBG) Application for Funding City of Etna
June 23, 2025
Great Northern Services (GNS) is working through a subrecipient agreement with the city to apply for a CDBG grant to expend CDBG Program Income and if awarded the grant, assist with the implementation of the grant.
This is the public's opportunity to make a comment on what projects or programs they would like Etna to apply for.
Funding & Applications
As this will be an application to utilize the City's CDBG Program Income, it will not compete against other jurisdictions.
The funding and total number of applications that can be submitted for CDBG Program Income is determined by the City's CDBG Program Income cash on hand and expected future receipts that would be for a meaningful program or project and is limited to CA Dept, of Housing and Community Development (HCD) eligible activities.
The City can apply for Economic Development or Housing Rehabilitation programs where low to moderate income individuals are assisted.
The City is in eligible to use CDBG Program Income funds for:
Planning or Public Service Programs as HCD does not allow this.
Public works or public facility projects because the City does not qualify as a low to moderate income area (LMA).
o
o
Proposed Applications
● One application is expected to be submitted for Housing Rehabilitation for homes located in Etna city limits and Income Survey: Total request would be for approximately $555,000. o For housing rehabilitation GNS would perform outreach, client assistance with applications and approval through Etna's loan committee.
Weaving a stronger community, together....
Access to Capital ● Portfolio Management ● Economic Development ● Energy Assistance ● Home Weatherization Community Food Projects ● Community Services ● HIV/AIDS Case Management ● Community Development CA Lie. #629328
Once an application is approved GNS would assist the city in updating their housing rehabilitation guidelines as necessary, the homeowner with procuring a licensed contractor and assisting with the rehabilitation process until completion, o Housing rehabilitation can be in the form of low interest rate loans, forgivable loans and grant,
o A portion of the general administration budget will allow GNS to perform an Income Survey. An Income Survey is needed because the latest Low-Moderate Income Data (LMISD) set indicated Etna no longer qualifies as an LMA jurisdiction, o GNS also assists with grant administration.
● Questions, comments or suggestions for projects.
To find out more about GNS, you may contact Brandy Caporaso, Community Development Manager at 530.938.4115x115 or by email at [email protected] or visit GNS website at www.gnservices.org. o
Great Northern Services
310 Boles street ● Weed, CA 96094 ● (530) 938-4115 ● Fax (530) 938-1040 ● www.gnservices.org CALic #629328
City of Etna
Agenda Request
6.23.25 Date of Meeting:
Spokesperson[s)' Council/Staff & Brandy Caparaso Great Northern Services Is this for Discussion B or are you requesting an Action H Subject/Request' Subrecipient Agreement City of Etna & Great Northern Please provide a description of the request and attach supporting documentation:
Discuss and approve agreement between the City of Etna and Great Northern Services for Community Development Block Grant Housing and Rehabilitation Services and income survey.
Approve Great Northern to prepare and submit program income survey in order to expend CDBG Program Income Cash on Hand
-30,000 Will there be a financial impact to the City? S Yes □ No IfYes, $.
Please describe:
Pre-award expenditures - income survey - if grant is not awarded the city must pay the cost.
NOTE: Agenda requests must be received no less than four working days before the date of meeting. Return this form and supporting documentation to address below. 442 Main Street ♦ P.O. Box 460 ♦ Etna, CA 96027
P: 530-467-5256 ♦ F: 530-467-3217
SUBRECIPIENT AGREEMENT
BETWEEN THE CITY OF ETNA
AND
GREAT NORTHERN SERVICES
FOR COMMUNITY DEVELOPMENT BLOCK GRANT
HOUSING REHABILITATION SERVICES
AND
INCOME SURVEY
THIS AGREEMENT, entered into on the execution date by and between the City of Etna (herein called the "Grantee") and Great Northern Services (herein called the "Subrecipient").
WHEREAS, the Grantee is applying for and expects to be awarded a grant to expend Community Development Block Grant (CDBG) Program Income funds administered by the State of California, Department of Housing and Community Development, State Community Development Block Grant Program ("Department") originating from the United States Government under Title I of the Housing and Community Development Act of 1974, as amended (HCD Act), Public Law 93-383; and, WHEREAS, the Grantee wishes to engage the Subrecipient to assist the Grantee in applying for the use of such funds;
WHEREAS, the Grantee wishes to engage the Subrecipient to assist the Grantee in utilizing such funds;
NOW, THEREFORE, it is agreed between the parties hereto that; I. SCOPE OF SERVICE
A. Activities
The subrecipient will be responsible for performing General Administration and Activity Delivery for the "Etna CDBG PI Housing Rehabilitation Program & Income Survey" (Project) in a manner satisfactory to the Grantee and the State and consistent with any standards required as a condition of providing these funds upon HCD's award of the Standard Agreement. Such services will include the following activities eligible under the Community Development Block Grant program:
General Administration
The Subrecipient will perform administrative duties acceptable by the State CDBG Program, including, but not limited:
● Prepare and submit the "Etna CDBG PI Housing Rehabilitation Program & Income Survey" to Grantee in a timely manner for Grantee's submission of the application in the Department's application platform in order to expend CDBG Program Income Cash On Hand. GNS will invoice this as a pre-award cost.
o If the grant is awarded, the pre-award expenditures will be reported against Program Income General Administration (PI GA) funds
through a standard financial report. If the grant is not awarded, the city must absorb,
o The applications will be reviewed and awarded upon Program Income accepted reporting in the Department's reporting platform, o Subrecipient and Grantee need to work together to submit the application in a timely manner.
● Prepare and submit future CDBG grant applications.
● Prepare Closeout Documents for this or other CDBG grants. ● Attend City Public Hearings and Council Meetings as needed. ● Attend HCD and HUD trainings and meetings necessary to properly administer CDBG funds.
● Perform other general administration duties to effectively manage the program.
● Assist Grantee with CDBG reports, issues and HCD communications. ● Provide technical assistance to Grantee for administering PI funds including assistance with record keeping, and HCD required reporting.
Activity Delivery
Subrecipient will be responsible for the activities in carrying out housing rehabilitation projects once the Standard Agreement is executed between HCD and Grantee. Activities may include but are not limited to:
Housing Rehabilitation
● Revising guidelines for loan committee and city council approval as needed. ● Marketing program.
● Communications with applicants.
● Accepting and processing client applications.
● Part 5 Income verification.
● Environmental Review.
● Assisting homeowner with construction procurement:
o Assemble plans and specifications,
o Prepare and publish project construction bid packet
o Hold bid walk-through
o Conduct bid opening
● Presentation of projects to Loan Committee for review and approval. ● Loan underwriting.
● Assisting homeowner with choosing contractor.
● Pre-construction conference.
● Construction oversight.
● Project Inspection.
● Processing and submitting contractor pay requests.
● Preparing regular grant reports and documents required by the State for this grant.
● Preparing Closeout Documents for this grant
● Attending HCD and HUD trainings and meetings specifically related to this grant's Scope of Work.
B. National Objectives
All activities funded \with CDGB funds must meet one of the CDBG program's National Objectives: benefit low- and moderate-income persons; aid in the prevention or elimination of slums or blight; or meet community development needs having a particular urgency, as defined in 24 CFR 570.208.
The Subrecipient acknowledges that the activities carried out under this Agreement will meet the low- and moderate-income household benefit for housing rehabilitation services.
C. Levels of Accomplishment - Goals and Performance Measures The Subrecipient agrees to provide the following levels of program services:
● Prepare and submit with the assistance of Grantee's staff the application template for Grantee for final review within 90 days of Agreement execution.
● Enter application into the eCivis platform two weeks after Grantee's final review and acceptance.
● Perform 3-5 housing rehabilitation projects once grant is executed.
D. Performance Monitoring
The Grantee will monitor the performance of the Subrecipient. Substandard performance as determined by the Grantee will constitute noncompliance with this Agreement. If action to correct such substandard performance is not taken by the Subrecipient within a reasonable period of time after being notified by the Grantee, contract suspension or termination procedures will be initiated.
The Subrecipient certifies that the activities carried out under this Agreement will meet the National Objective for the given program. For the Housing Rehabilitation the household must be qualified as low- and moderate-income persons. The lowand moderate income person is a person whose owner's income does not exceed 80% of the county median household income.
Changes to the program scope of services, schedule or budget contained in this Agreement, unless otherwise noted, may only be made through a written amendment to this Agreement, executed by both the Subrecipient and Grantee, with Department notification. If the budget amendment requires a formal grant amendment with the Department, then the Grantee will have Department approval of the change before amending this Agreement.
TIME OF PERFORMANCE
Services of the Subrecipient shall become effective June 9, 2025, for writing the "Etna CDBG PI Housing Rehabilitation Program & Income Survey" Grant Application to use CDBG PI Cash on Hand. Implementing the "Etna CDBG PI Housing Rehabilitation Program & Income Survey" will commence upon execution of the Standard Agreement and will end at the completion of the Standard Agreement, unless terminated in accordance with the provision of Part VI. General Conditions (H) of this agreement or as otherwise provided herein.
BUDGET
Subrecipient will receive a direct reimbursable rate per hour for services associated within the Scope of Services which includes direct expenses of salaries, supplies, mileage, benefits, taxes, etc. and direct cost pooled expenses. Budget is based on a reimbursable rate of $85.00 per hour. In addition. Subrecipient will charge the standard IRS mileage rate for all travel and direct reimbursement for materials and supplies for the program.
If indirect costs are charged, Subrecipient will develop an indirect cost allocation plan for determining the appropriate Subrecipient share of administrative costs and shall submit such plan to Grantee for approval.
$55,000.00
$95,000.00
$400,000.00
General Administration Grant: GNS*
Activity Delivery Grant: GNS
Activity Grant: Contractor Payments
Total Budget for 3 years $550,000.00
*GNS will invoice the grant writing as a pre-award cost. If the grant is executed, the pre-award expenditures will be reimbursed through a standard financial report. If the grant is not executed, the Grantee must absorb the cost.
Subrecipient will invoice for the actual work performed at our cost {i.e. salaries, benefits, travel, direct pooled costs) which will not exceed the total budget.
Any indirect costs charged must be consistent with the conditions of Paragraph VII (C)(1) of this Agreement. In addition, the Grantee may require a more detailed budget breakdown than the one contained herein, and the Subrecipient shall provide such supplementary budget information in a timely fashion in the form and content prescribed by the Grantee. Any amendments to the budget must be approved in writing by both the Grantee and the Subrecipient.
IV. PAYMENT
It is expressly agreed and understood that the total amount to be paid by the Grantee under this Agreement shall not exceed $150,000.00 for eligible activities described in the Scope of Services. Drawdowns for the payment of eligible expenses shall be made against the line item budgets specified in Paragraph III herein and in accordance with performance.
Payments may be contingent upon certification of the Subrecipient's financial management system in accordance with the standards specified in 2 CFR 200.302.
V. NOTICES
Notices required by this Agreement shall be in writing and delivered via mail (postage prepaid), commercial courier, or personal delivery or sent by facsimile or other electronic means. Any notice delivered or sent as aforesaid shall be effective on the date of delivery or sending. All notices and other written communications under this Agreement shall be addressed to the individuals in the capacities indicated below, unless otherwise modified by subsequent written notice.
Communication and details concerning this contract shall be directed to the following contract representatives:
Subrecipient
Great Northern Services
Brandy Caporaso,
Community Development Manager
310 Boles Street
Weed, CA 96094
Grantee
City of Etna
Pam Eastlick
City Clerk
422 Main St.
Etna, CA 96027
VI. GENERAL CONDITIONS
A. General Compliance
The Subrecipient agrees to comply with the requirements of Title 24 of the Code of Federal Regulations, Part 570 (the U.S. Housing and Urban Development regulations concerning Community Development Block Grants (CDBG)) including subpart K of these regulations, except that (1) the Subrecipient does not assume the recipient's environmental responsibilities described in 24 CFR 570.604 and (2) the Subrecipient does not assume the recipient's responsibility for initiating the review process under the provisions of 24 CFR Part 52. The Subrecipient also agrees to comply with all other applicable Federal, state and local laws, regulations, and policies governing the funds provided under this contract including 2 CFR Appendix II to Part 200 "Contract Provisions for Non-Federal Entity Contracts under Federal Awards". The Subrecipient further agrees to utilize funds available under this Agreement to supplement rather than supplant funds otherwise available.
"Independent Contractor"
Nothing contained in this Agreement is intended to, or shall be construed in any manner, as creating or establishing the relationship of employer/employee between the parties. The Subrecipient shall at all times remain an "independent contractor" with respect to the services to be performed under this Agreement.
The Grantee shall be exempt from payment of all Unemployment Compensation, FICA, retirement, life and/or medical insurance and Workers' Compensation Insurance, as the Subrecipient is an independent contractor.
C. Hold Harmless
The Subrecipient shall hold harmless, defend and indemnify the Grantee from any and all claims, actions, suits, charges and judgments whatsoever that arise out of the Subrecipient's performance or nonperformance of the services or subject matter called for in this Agreement.
D. Workers' Compensation
The Subrecipient shall provide Workers' Compensation Insurance coverage for all of its employees involved in the performance of this Agreement.
E. Insurance & Bonding
The Subrecipient shall carry sufficient insurance coverage to protect contract assets from loss due to theft, fraud and/or undue physical damage, and as a minimum shall purchase a blanket fidelity bond covering all employees in an amount equal to cash advances from the Grantee.
The Subrecipient shall comply with the bonding and insurance requirements of 2 CFR 200.310 and 200.326, Bonding and Insurance.
B.
F. Grantee Recognition
The Subrecipient shall insure recognition of the role of the Grantee in providing services through this Agreement. All activities, facilities and items utilized pursuant to this Agreement shall be prominently labeled as to funding source. In addition, the Subrecipient will include a reference to the support provided herein in all publications made possible with funds made available under this Agreement.
G. Amendments
The Grantee or Subrecipient may amend this Agreement at any time provided that such amendments make specific reference to this Agreement, and are executed in writing, signed by a duly authorized representative of each organization, and approved by the Department and the Grantee's governing body. Such amendments shall not Invalidate this Agreement, nor relieve or release the Grantee or Subrecipient from its obligations under this Agreement.
The Grantee may, in its discretion, amend this Agreement to conform with Federal, state or local governmental guidelines, policies and available funding amounts, or for other reasons. If such amendments result in a change in the funding, the scope of services, or schedule of the activities to be undertaken as part of this Agreement, such modifications will be incorporated only by written amendment signed by both Grantee and Subrecipient.
H. Suspension or Termination
In accordance with 24 CFR 85.43, the Grantee may suspend or terminate this Agreement if the Subrecipient materially fails to comply with any terms of this Agreement, which include (but are not limited to) the following:
1. Failure to comply with any of the rules, regulations or provisions referred to herein, or such statutes, regulations, executive orders, and HUD guidelines, policies or directives as may become applicable at any time;
2. Failure, for any reason, of the Subrecipient to fulfill in a timely and proper manner its obligations under this Agreement;
3. Ineffective or improper use of funds provided under this Agreement; or,
4. Submission by the Subrecipient to the Grantee reports that are incorrect or incomplete in any material respect.
In accordance with 24 CFR 85.44, this Agreement may also be terminated for convenience by either the Grantee or the Subrecipient, in whole or in part, by setting forth the reasons for such termination, the effective date, and, in the case of partial termination, the portion to be terminated. However, if in the case of a partial termination, the Grantee determines that the remaining portion of the award will not accomplish the purpose for which the award was made, the Grantee may terminate the award in its entirety.
I. Debarment & Suspension
Subrecipient shall be eligible to receive CDBG funds and is not listed on the Federal Consolidated List of Debarred, Suspended, and Ineligible Contractors.
Subrecipient shall furnish proof of being eligible to receive federal funding which will become an attachment to this Agreement.
In addition, the Subrecipient must comply with 24 CFR Part 2424 and shall not enter into any agreement, written or oral, with any contractor or subrecipient without the prior determination that the contractor or subrecipient is eligible to receive CDBG funds and is not listed on the Federal Consolidated List of Debarred, Suspended, and Ineligible Contractors.
J. Drug Free Work Place
Subrecipients shall comply with the Drug-Free Workplace Act of 1988 and shall submit their policy so it becomes an attachment to this Agreement.
VII. ADMINISTRATIVE REQUIREMENTS
A. Financial Management
1. Accounting Standards
The Subrecipient agrees to comply with 2 CFR 200 Subpart E and agrees to adhere to the accounting principles and procedures required therein, utilize adequate internal controls, and maintain necessary source documentation for all costs incurred.
2. Cost Principles
The Subrecipient shall administer its program in conformance with 2 CFR Part 200 as applicable. These principles shall be applied for all costs incurred whether charged on a direct or indirect basis.
B. Documentation and Record Keeping
1. Records to be Maintained
The Subrecipient shall maintain all records required by the Federal regulations specified in 24 CFR 570.506, that are pertinent to the activities to be funded under this Agreement. Such records shall include but not be limited to:
a) Records providing a full description of each activity undertaken; Records demonstrating that each activity undertaken meets one of the National Objectives of the CDBG program;
Records required to determine the eligibility of activities; Records required to document the acquisition, improvement, use or disposition of real property acquired or improved with CDBG assistance;
Records documenting compliance with the fair housing and equal opportunity components of the CDBG program;
Financial records as required by 24 CFR 570.502, and 2 CFR 200 Subpart E; and
Other records necessary to document compliance with Subpart K of 24 CFR Part 570.
b)
c)
d)
e)
f)
g)
2. Retention
The Subrecipient shall retain copies of all the CDBG activity related financial records, supporting documents, statistical records, and all other records pertinent to this Agreement for a period of five (5) years after expiration of this Agreement. Subrecipient must transfer all CDBG Program-related records to the Grantee with 30 days after termination of this Agreement.
The retention period includes finalization of the submission of the Grantee's annual performance and evaluation report to the Department in which the activities assisted under this Agreement are reported on for the final time.
Notwithstanding the above, if there is litigation, claims, audits, negotiations or other actions that involve any of the records cited and that have started before the expiration of the five-year period, then such records must be retained until completion of the actions and resolution of all issues, or the expiration of the five-year period, whichever occurs later.
3. Client Data
The Subrecipient shall maintain client data demonstrating client eligibility for services provided. Such data shall include, but not be limited to, client name, address, income level or other basis for determining eligibility, and description of service provided. Such information shall be made available to Grantee monitors or their designees for review upon request. Subrecipient must transfer ail CDBG Program-related records to the Grantee with 30 days after termination of this Agreement.
4. Disclosure
The Subrecipient understands that client information collected under this contract is private and the use or disclosure of such Information, when not directly connected with the administration of the Grantee's or Subrecipient's responsibilities with respect to services provided under this contract, is prohibited by the Privacy Act of 1974 unless written consent is obtained from such person receiving service and, in the case of a minor, that of a responsible parent/guardian.
5. Closeouts
The Subrecipient's obligation to the Grantee shall not end until all close-out requirements are completed. Activities during this close-out period shall include, but are not limited to: making final payments, disposing of program assets (including the return of all unused materials, equipment, unspent cash advances, program income balances, and accounts receivable to the Grantee), and determining the custodianship of records. Notwithstanding the foregoing, the terms of this Agreement shall remain in effect during any period that the Subrecipient has engaged in any activities making use of CDBG funds, including program income. Subrecipient must transfer all CDBG Program-related records to the Grantee with 30 days after termination of this Agreement.
6. Audits & Inspections
All Subrecipient records with respect to any matters covered by this Agreement shall be made available to the Grantee, grantor agency, and the Comptroller General of the United States or any of their authorized
representatives, at any time during normal business hours, as often as deemed necessary, to audit, examine, and make excerpts or transcripts of all relevant data. Any deficiencies noted in audit reports must be fully cleared by the Subrecipient within 30 days after receipt by the Subrecipient. Failure of the Subrecipient to comply with the above audit requirements will constitute a violation of this contract and may result in the withholding of future payments. The Subrecipient hereby agrees to have an annual agency audit conducted in accordance with current Grantee policy concerning subrecipient audits and 2 CFR Part 200.
C. Reporting and Payment Procedures
1. Indirect Costs
If indirect costs are charged, the Subrecipient will develop an indirect cost allocation plan for determining the appropriate Subrecipient's share of administrative costs and shall submit such plan to the Grantee for approval, in a form specified by the Grantee.
2. Payment Procedures
The Grantee will pay to the Subrecipient funds available under this Agreement based upon information submitted by the Subrecipient and consistent with any approved budget and Grantee policy concerning payments. Payments will be made for eligible expenses actually incurred by the Subrecipient, and not to exceed actual cash requirements. In addition, the Grantee reserves the right to liquidate funds available under this contract for costs incurred by the Grantee on behalf of the Subrecipient.
3. Progress Reports
The Subrecipient shall submit regular Progress Reports to the Grantee in the form, content, and frequency as required by the Grantee.
D. Procurement
1. Compliance
The Subrecipient shall comply with current Grantee policy concerning the purchase of equipment and shall maintain inventory records of all non expendable personal property as defined by such policy as may be procured with funds provided herein. All program assets {unexpended program income, property, equipment, etc.) shall revert to the Grantee upon termination of this Agreement.
2. 2 CFR 200
Unless specified otherwise within this agreement, the Subrecipient shall procure all materials, property, or services in accordance with the requirements of 2 CFR 200.318-200.327.
3. Travel
The Subrecipient shall obtain written approval from the Grantee for any travel outside the metropolitan area with funds provided under this Agreement.
E. Use and Reversion of Assets
The use and disposition of real property and equipment under this Agreement shall be in compliance with the requirements of 2 CFR 200 and 24 CFR 570.502,
570.503, and 570.504, as applicable, which include but are not limited to the following:
1. The Subrecipient shall transfer to the Grantee any CDBG funds on hand and any accounts receivable attributable to the use of funds under this Agreement at the time of expiration, cancellation, or termination.
2. Real property under the Subrecipient's control that was acquired or improved, in whole or in part, with funds under this Agreement in excess of $25,000 shall be used to meet one of the CDBG National Objectives pursuant to 24 CFR 570.208 until five (5) years after expiration of this Agreement. If the Subrecipient fails to use CDBG-assisted real property in a manner that meets a CDBG National Objective for the prescribed period of time, the Subrecipient shall pay the Grantee an amount equal to the current fair market value of the property less any portion of the value attributable to expenditures of non-CDBG funds for acquisition of, or improvement to, the property. Such payment shall constitute program income to the Grantee. The Subrecipient may retain real property acquired or improved under this Agreement after the expiration of the five-year period.
3. In all cases in which equipment acquired, in whole or in part, with funds under this Agreement is sold, the proceeds shall be program income (prorated to reflect the extent to that funds received under this Agreement were used to acquire the equipment). Equipment not needed by the Subrecipient for activities under this Agreement shall be (a) transferred to the Grantee for the CDBG program or (b) retained after compensating the Grantee [an amount equal to the current fair market value of the equipment less the percentage of non-CDBG funds used to acquire the equipment].
VIII. RELOCATION. REAL PROPERTY ACQUISITION AND ONE-FOR-ONE HOUSING
REPLACEMENT
The Subrecipient agrees to comply with (a) the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, as amended (URA), and implementing regulations at 49 CFR Part 24 and 24 CFR 570.606(b); (b) the requirements of 24 CFR 570.606(c) governing the Residential Anti-displacement and Relocation Assistance Plan under section 104(d) of the HCD Act; and (c) the requirements in 24 CFR 570.606(d) governing optional relocation policies. The Subrecipient shall provide relocation assistance to displaced persons as defined by 24 CFR 570.606(b)(2) that are displaced as a direct result of acquisition, rehabilitation, demolition or conversion for a CDBG-assisted project. The Subrecipient also agrees to comply with applicable Grantee ordinances, resolutions and policies concerning the displacement of persons from their residences.
IX. PERSONNEL & PARTICIPANT CONDITIONS
A. Civil Rights
1. Compliance
The Subrecipient agrees to comply with all local and state civil rights ordinances and with Title VI of the Civil Rights Act of 1964 as amended.
Title VIII of the Civil Rights Act of 1968 as amended. Section 104(b) and
Section 109 of Title I of the Housing and Community Development Act of 1974 as amended, Section 504 of the Rehabilitation Act of 1973, the Americans with Disabilities Act of 1990, the Age Discrimination Act of 1975, Executive Order 11063, and Executive Order 11246 as amended by Executive Orders 11375,11478, 12107 and 12086.
2. Nondiscrimination
The Subrecipient agrees to comply with the non-discrimination in employment and contracting opportunities laws, regulations, and executive orders referenced in 24 CFR 570.607, as revised by Executive Order 13279. The applicable non-discrimination provisions in Section 109 of the HCDA are still applicable.
3. Land Covenants
This contract is subject to the requirements of Title VI of the Civil Rights Act of 1964 (P. L. 88-352) and 24 CFR 570.601 and 570.602. In regard to the sale, lease, or other transfer of land acquired, cleared or improved with assistance provided under this contract, the Subrecipient shall cause or require a covenant running with the land to be inserted in the deed or lease for such transfer, prohibiting discrimination as herein defined, in the sale, lease or rental, or in the use or occupancy of such land, or in any improvements erected or to be erected thereon, providing that the Grantee and the United States are beneficiaries of and entitled to enforce such covenants. The Subrecipient, in undertaking its obligation to carry out the program assisted hereunder, agrees to take such measures as are necessary to enforce such covenant, and will not itself so discriminate.
4. Section 504
The Subrecipient agrees to comply with all Federal regulations issued pursuant to compliance with Section 504 of the Rehabilitation Act of 1973 (29 U.S.C. 794), which prohibits discrimination against the individuals with disabilities or handicaps in any Federally assisted program. The Grantee shall provide the Subrecipient with any guidelines necessary for compliance with that portion of the regulations in force during the term of this Agreement.
B. Affirmative Action
1. Approved Plan
The Subrecipient agrees that it shall be committed to carry out pursuant to the Grantee's specifications an Affirmative Action Program in keeping with the principles as provided in President's Executive Order 11246 of September 24,1966. The Grantee shall provide Affirmative Action guidelines to the Subrecipient to assist in the formulation of such program. The Subrecipient shall submit a plan for an Affirmative Action Program for approval prior to the award of funds.
2. Women- and Minority-Owned Businesses (W/MBE)
The Subrecipient will use its best efforts to afford small businesses, minority business enterprises, and women's business enterprises the maximum practicable opportunity to participate in the performance of
this contract. As used in this contract, the terms "small business" means a business that meets the criteria set forth in section 3(a) of the Small Business Act, as amended (15 U.S.C. 632), and "minority and women's business enterprise" means a business at least fifty-one (51) percent owned and controlled by minority group members or women. For the purpose of this definition, "minority group members" are AfroAmericans, Spanish-speaking, Spanish surnamed or Spanish-heritag e Americans, Asian-Americans, and American Indians. The Subrecipient may rely on written representations by businesses regarding their status as minority and female business enterprises in lieu of an independent investigation.
3. Access to Records
The Subrecipient shall furnish and cause each of its own subrecipients or subcontractors to furnish all information and reports required hereunder and will permit access to its books, records and accounts by the Grantee, HUD or its agent, or other authorized Federal officials for purposes of investigation to ascertain compliance with the rules, regulations and provisions stated herein.
4. Notifications
The Subrecipient will send to each labor union or representative of workers with which it has a collective bargaining agreement or other contract or understanding, a notice, to be provided by the agency contracting officer, advising the labor union or worker's representative of the Subrecipient's commitments hereunder, and shall post copies of the notice in conspicuous places available to employees and applicants for employment.
5. Equal Employment Opportunity and Affirmative Action (EEO/AA) Statement
The Subrecipient will, in ail solicitations or advertisements for employees placed by or on behalf of the Subrecipient, state that it is an Equal Opportunity or Affirmative Action employer. Additional State of California Requirements regarding the State Equal Opportunity provisions are contained in Attachment A.
6. Subcontract Provisions
The Subrecipient will include the provisions of Paragraphs X.A, Civil Rights, and B, Affirmative Action, in every subcontract or purchase order, specifically or by reference, so that such provisions will be binding upon each of its own subrecipients or subcontractors.
C. Employment Restrictions
1. Prohibited Activity
The Subrecipient is prohibited from using funds provided herein or personnel employed in the administration of the program for: political activities; inherently religious activities; lobbying; political patronage; and nepotism activities.
2. Labor Standards
The Subrecipient agrees to comply with the requirements of the Secretary of Labor in accordance with the Davis-Bacon Act as amended, the provisions of Contract Work Hours and Safety Standards Act (40 U.S.C. 327 et seq.) and all other applicable Federal, state and local laws and regulations pertaining to labor standards insofar as those acts apply to the performance of this Agreement. The Subrecipient agrees to comply with the Copeland Anti-Kick Back Act (18 U.S.C. 874 et seq.) and its implementing regulations of the U.S. Department of Labor at 29 CFR Part 5. The Subrecipient shall maintain documentation that demonstrates compliance with hour and wage requirements of this part. Such documentation shall be made available to the Grantee for review upon request.
The Subrecipient agrees that, except with respect to the rehabilitation or construction of residential property containing less than eight (8) units, all contractors engaged under contracts in excess of $2,000.00 for construction, renovation or repair work financed in whole or in part with assistance provided under this contract, shall comply with Federal requirements adopted by the Grantee pertaining to such contracts and with the applicable requirements of the regulations of the Department of Labor, under 29 CFR Parts 1, 3, 5 and 7 governing the payment of wages and ratio of apprentices and trainees to journey workers; provided that, if wage rates higher than those required under the regulations are imposed by state or local law, nothing hereunder is intended to relieve the Subrecipient of its obligation, if any, to require payment of the higher wage. The Subrecipient shall cause or require to be inserted in full, in all such contracts subject to such regulations, provisions meeting the requirements of this paragraph.
"Section 3" Clause
a) Compliance: Compliance with the provisions of Section 3 of the HUD Act of 1968, as amended, and as implemented by the regulations set forth in 24 CFR 135, and all applicable rules and orders issued hereunder prior to the execution of this contract, shall be a condition of the Federal financial assistance provided under this contract and binding upon the Grantee, the Subrecipient and any of the Subrecipient's subrecipients and subcontractors. Failure to fulfill these requirements shall subject the Grantee, the Subrecipient and any of the Subrecipient's subrecipients and subcontractors, their successors and assigns, to those sanctions specified by the Agreement through which Federal assistance is provided. The Subrecipient certifies and agrees that no contractual or other disability exists that would prevent compliance with these requirements.
The Subrecipient further agrees to comply with these "Section 3" requirements and to include the following language in all subcontracts executed under this Agreement:
3.
"The work to be performed under this Agreement is a project assisted under a program providing direct Federal financial assistance from HUD and is subject to the requirements of Section 3 of the Housing and Urban Development Act of 1968, as amended (12 U.S.C. 1701).
Section 3 requires that to the greatest extent feasible opportunities for training and employment be given to low- and very low-income residents of the project area, and that contracts for work in connection with the project be awarded to business concerns that provide economic opportunities for low- and very low-income persons residing in the metropolitan area in which the project is located."
The Subrecipient further agrees to ensure that opportunities for training and employment arising in connection with a housing rehabilitation {including reduction and abatement of lead-based paint hazards), housing construction, or other public construction project are given to low- and very low-income persons residing within the metropolitan area in which the CDBG-funded project is located; where feasible, priority should be given to low- and very low-income persons within the service area of the project or the neighborhood in which the project is located, and to low- and very low-income participants in other HUD programs; and award contracts for work undertaken in connection with a housing rehabilitation (including reduction and abatement of lead-based paint hazards), housing construction, or other public construction project to business concerns that provide economic opportunities for low- and very lowincome persons residing within the metropolitan area in which the CDBG-funded project is located; where feasible, priority should be given to business concerns that provide economic opportunities to low- and very low-income residents within the service area or the neighborhood in which the project is located, and to low- and very low-income participants in other HUD programs.
The Subrecipient certifies and agrees that no contractual or other legal incapacity exists that would prevent compliance with these requirements,
b) Notifications: The Subrecipient agrees to send to each labor organization or representative of workers with which it has a collective bargaining agreement or other contract or understanding, if any, a notice advising said labor organization or worker's representative of its commitments under this Section 3 clause and shall post copies of the notice in conspicuous places available to employees and applicants for employment or training,
c) Subcontracts: The Subrecipient will include this Section 3 clause in every subcontract and will take appropriate action pursuant to the subcontract upon a finding that the subcontractor is in violation of regulations issued by the grantor agency. The Subrecipient will not subcontract with any entity where it has notice or knowledge that the
latter has been found in violation of regulations under 24 CFR Part 135 and will not let any subcontract unless the entity has first provided it with a preliminary statement of ability to comply with the requirements of these regulations.
D. Conduct
1. Assignability
The Subrecipient shall not assign or transfer any interest in this Agreement without the prior written consent of the Grantee thereto; provided, however, that claims for money due or to become due to the Subrecipient from the Grantee under this contract may be assigned to a bank, trust company, or other financial institution without such approval.
Notice of any such assignment or transfer shall be furnished promptly to the Grantee.
Subcontracts
Approvals: The Subrecipient shall not enter into any subcontracts with any agency or individual in the performance of this contract without the written consent of the Grantee prior to the execution of such agreement,
b) Monitoring: The Subrecipient will monitor all subcontracted services on a regular basis to assure contract compliance. Results of monitoring efforts shall be summarized in written reports and supported with documented evidence of follow-up actions taken to correct areas of noncompliance,
c) Content: The Subrecipient shall cause all of the provisions of this contract in Its entirety to be included in and made a part of any subcontract executed in the performance of this Agreement.
Selection Process: The Subrecipient shall undertake to ensure that all subcontracts let in the performance of this Agreement shall be awarded on a fair and open competition basis in accordance with applicable procurement requirements. Executed copies of all subcontracts shall be forwarded to the Grantee along with documentation concerning the selection process.
Hatch Act
The Subrecipient agrees that no funds provided, nor personnel employed under this Agreement, shall be in any way or to any extent engaged in the conduct of political activities in violation of Chapter 15 of Title V of the U.S.C.
Conflict of Interest
The Subrecipient agrees to abide by the provisions of 2 CFR 200.112 and 570.611, which include (but are not limited to) the following:
a) The Subrecipient shall maintain a written code or standards of conduct that shall govern the performance of its officers, employees or agents engaged in the award and administration of contracts supported by Federal funds.
2. a)
d)
3. 4.
b) No employee; officer or agent of the Subrecipient shall participate in the selection, or in the award, or administration of, a contract supported by Federal funds if a conflict of interest, real or apparent, would be involved.
No covered persons who exercise or have exercised any functions or responsibilities with respect to CDBG-assisted activities, or who are in a position to participate in a decision-making process or gain inside information with regard to such activities, may obtain a financial interest in any contract, or have a financial interest in any contract, subcontract, or agreement with respect to the CDBG-assisted activity, or with respect to the proceeds from the CDBG-assisted activity, either for themselves or those with whom they have business or immediate family ties, during their tenure or for a period of one (1) year thereafter. For purposes of this paragraph, a “covered person" includes any person who is an employee, agent, consultant, officer, or elected or appointed official of the Grantee, the Subrecipient, or any designated public agency.
c)
Lobbying
The Subrecipient hereby certifies that:
No Federal appropriated funds have been paid or will be paid, by or on behalf of it, to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement; If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, it will complete and submit Standard FormLLL, "Disclosure Form to Report Lobbying," in accordance with its instructions; and
It will require that the language of paragraph (d) of this certification be Included in the award documents for all subawards at all tiers (including subcontracts, subgrants, and contracts under grants, loans, and cooperative agreements) and that all Subrecipients shall certify and disclose accordingly:
Lobbying Certification
This certification is a material representation of fact upon which reliance was placed when this transaction was made or entered into.
Submission of this certification is a prerequisite for making or entering into this transaction imposed by section 1352, title 31, U.S.C.
5. a)
b)
c)
d)
Any person who fails to file the required certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure.
Copyright
If this contract results in any copyrightable material or inventions, the Grantee and/or grantor agency reserves the right to royalty-free, non exclusive and irrevocable license to reproduce, publish or otherwise use and to authorize others to use, the work or materials for governmental purposes.
Religious Activities
The Subrecipient agrees that funds provided under this Agreement will not be utilized for inherently religious activities prohibited by 24 CFR 570.200(j), such as worship, religious instruction, or proselytization.
ENVIRONMENTAL CONDITIONS
A. Air and Water
The Subrecipient agrees to comply with the following requirements insofar as they apply to the performance of this Agreement:
● Clean Air Act, 42 U.S.C., 7401, etseq.;
● Federal Water Pollution Control Act, as amended, 33 U.S.C., 1251, etseq., as amended, 1318 relating to inspection, monitoring, entry, reports, and information, as well as other requirements specified in said Section 114 and Section 308, and all regulations and guidelines issued thereunder; ● Environmental Protection Agency {EPA} regulations pursuant to 40 CFR Part 50, as amended.
B. Flood Disaster Protection
In accordance with the requirements of the Flood Disaster Protection Act of 1973 (42 U.S.C. 4001), the Subrecipient shall assure that for activities located in an area identified by the Federal Emergency Management Agency (FEMA) as having special flood hazards, flood insurance under the National Flood Insurance Program is obtained and maintained as a condition of financial assistance for acquisition or construction purposes (Including rehabilitation).
C. Lead-Based Paint
The Subrecipient agrees that any construction or rehabilitation of residential structures with assistance provided under this Agreement shall be subject to HUD Lead-Based Paint Regulations at 24 CFR 570.608, and 24 CFR Part 35, Subpart B. Such regulations pertain to all CDBG-assisted housing and require that all owners, prospective owners, and tenants of properties constructed prior to 1978 be properly notified that such properties may include leadbased paint. Such notification shall point out the hazards of lead-based paint and explain the symptoms, treatment and precautions that should be taken when dealing with lead-based paint poisoning and the advisability and availability of blood lead level screening for children under seven. The notice should also point out that if lead-based paint is found on the property, abatement measures may be undertaken. The regulations further require
6. 7.
X.
that; depending on the amount of Federal funds applied to a property, paint testing, risk assessment, treatment and/or abatement may be conducted.
D. Historic Preservation
The Subrecipient agrees to comply with the Historic Preservation requirements set forth in the National Historic Preservation Act of 1966, as amended (16 U.S.C. 470) and the procedures set forth in 36 CFR Part 800, Advisory Council on Historic Preservation Procedures for Protection of Historic Properties, insofar as they apply to the performance of this agreement.
In general, this requires concurrence from the State Historic Preservation Officer for all rehabilitation and demolition of historic properties that are fifty years old or older or that are included on a Federal, state, or local historic property list.
XI. SEVERABILITY
If any provision of this Agreement is held invalid, the remainder of the Agreement shall not be affected thereby and all other parts of this Agreement shall nevertheless be in full force and effect.
XII. SECTION HEADINGS AND SUBHEADINGS
The section headings and subheadings contained in this Agreement are included for convenience only and shall not limit or otherwise affect the terms of this Agreement.
XIII. WAIVER
The Grantee's failure to act with respect to a breach by the Subrecipient does not waive its right to act with respect to subsequent or similar breaches. The failure of the Grantee to exercise or enforce any right or provision shall not constitute a waiver of such right or provision.
XIV. ENTIRE AGREEMENT
This agreement constitutes the entire agreement between the Grantee and the Subrecipient for the use of funds received under this Agreement and it supersedes all prior or contemporaneous communications and proposals, whether electronic, oral, or written between the Grantee and the Subrecipient with respect to this Agreement.
IN WITNESS WHEREOF, the Parties have signed this Agreement Great Northern Services City of Etna
Marie-Josee Wells
Executive Director
Cliff Munson
Mayor
Date; Date:
City of Etna
Agenda Request
06232025 Date of Meeting:
Spokesperson[s):
Is this for Discussion S or are you requesting an Action H .Teresa Arrwood
Subject/Request' Family Fun Event
Please provide a description of the request and attach supporting documentation:
Discussion on holding a family fun event (see attached flyer) Discuss if city council members would be interested in participating. Public works with dumptruck?
Discuss Time. During Fire Safety Week Oct 5-11 ? Last week of September when kids back to school?
Will there be a financial impact to the City? S Yes □ No IfYes, $.
Please describe:
Full time staff payroll
Any "swag" to be distributed
NOTE: Agenda requests must be received no less than four working days before the date of meeting. Return this form and supporting documentation to address below. 442 Main Street ♦ P.O. Box 460 ♦ Etna, CA 96027
P: 530-467-5256 ♦ F: 530-467-3217
We are excited to invite you to
our upcoming event!
EVENT HIGHLIGHTS
Meet your Etna First Responders from the Police, Fire and Ambulance Meet your Public Works Department
Meet your City Council Members
● chief'
Learn hands only CPR
Learn how to use a fire extinguisher
Learn about car seat safety
Learn about the Explorer program
Learn about the Etna PAL program
Participate in a mock firefighter challenge
Touch a truck tcor
Free File of Life forms
Free Child ID forms
AM - PM BTNA CITY
PARK
HOWELL AVE, ETNA
● Contact Us ^ 530-467-3300
More Information
[email protected] MONTH
City of Etna
Agenda Request
06/23/2025 Date of Meeting:
Spokesperson[s]:
Is this for Discussion s or are you requesting an Action H . Clint Whitchurch
Fourth of July Fireworks Subject/Request:
Please provide a description of the request and attach supporting documentation:
Discuss allowing the community to have legal, safe and sane fireworks at the Ashcraft Little League ball field on the fourth of July.
Last year, we allowed this and it was a great community gathering.
We would have a fire engine at sight, along with steel trash cans filled with water for firework disposal.
Will there be a financial impact to the City? □ Yes □ No IfYes, $.
Please describe:
NOTE: Agenda requests must be received no less than four working davs before the date of meeting. Return this form and supporting documentation to address below. 442 Main Street ♦ P.O. Box 460 ● Etna, CA 96027
P: 530-467-5256 ♦ F: 530-467-3217
City of Etna
Agenda Request
6.23.25 Date of Meeting:
Spokesperson[s):
Is this for Discussion
Councii/staff
S or are you
requesting an Action H
Subject/Request’ *^ombining the Fire & Ambulance Departments Please provide a description of the request and attach supporting documentation:
Discuss and approve combining the fire and ambulance departments making it one fund instead of two separate funds. Create a EMS fund 50 which will include the fire department.
Give staff direction.
undetermined Will there be a financial impact to the City? B Yes □ No IfYes, $.
Please describe:
NOTE: Agenda requests must be received no less than four working days before the date of meeting. Return this form and supporting documentation to address below. 442 Main Street ♦ P.O. Box 460 ♦ Etna, CA 96027
P: 530-467-5256 ♦ F: 530-467-3217
City of Etna
Agenda Request
6.23.25 Date of Meeting:
Spokespersonfsl:
Is this for Discussion
Council/Staff
S or are you
requesting an Action S
Subject/Request' Engagement Letter Charles W. Pillon C.P.A.
Please provide a description of the request and attach supporting documentation:
Discuss and approve audit engagement letter with City Auditor Charles Pillon for audit services for years ended June 30, 2022, 2023, 2024, 2025.
Audit services include audit of basic financial statements, single audit, SCO annual financial transactions report, and SCO annual streets report.
175/hr Will there be a financial impact to the City? S Yes □ No IfYes, $.
Please describe:
$175/hr for all audit and non audit services plus out of pocket costs etc. See Engagement Letter.
NOTE: Agenda requests must be received no less than four working davs before the date of meeting. Return this form and supporting documentation to address below. 442 Main Street ♦ P.O. Box 460 ♦ Etna, CA 96027
P: 530-467-5256 ♦ F: 530-467-3217
1 Charles W. Pillon, C.P.A.
Ci:RTli-lliD PUBLIC ACCOUNTANT
Lniail: [email protected]
Audit Engagement Letter—Yellow Book
May 30, 2025
To City Council
City of Etna
448 Main Street
Etna, California 96027
I am pleased to confirm our understanding of the services I am to provide City of Etna for the years ended June 30, 2022, 2023, 2024 and 2025.
Audit Scope and Objectives
1 will audit the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information, and the disclosures, which collectively comprise the basic financial statements of City of Etna as of and for the years ended June 30, 2022, 2023, 2024 and 2025. Accounting standards generally accepted in the United States of America (GAAP) provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A). to supplement City of Etna’s basic financial statements.Such information,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. As part of my engagement, I will apply certain limited procedures to City of Etna’s RSI in accordance with auditing standards generally accepted in the United States of America (GAAS). These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to my inquiries, the basic financial statements, and other knowledge obtained during my audit of the basic financial statements. I will not express an opinion or provide any assurance on the information because the limited procedures do not provide me with sufficient appropriate evidence to express an opinion or provide any assurance. The following RSI is required by GAAP and will be subjected to certain limited procedures, but will not be audited:
1) Management’s Discussion and Analysis
2) Budgetary comparison schedules for major governmental funds 3) GASB-required supplementary pension and OPEB schedules I have also been engaged to report on supplementary information other than RSI that accompanies City of Etna’s financial statements. I will subject the following supplementary information to the auditing procedures applied in my audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with GAAS, and I will provide an opinion on it in relation to the financial statements as a whole in a report combined with my auditor's report on the financial statements;
1) Combining fund statements of non-major governmental funds The objectives of my audit are to obtain reasonable assurance as to whether the financial statements as a whole are free from material misstatement, whether due to fraud or error; issue an auditor’s report that includes my opinion about whether your financial statements are fairly presented, in all material respects, in conformity with GAAP; and report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. 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 and GovernmentAuditing Standards will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that. 2 individually or in the aggregate, they would influence the judgment of a reasonable user made based on the financial statements.
The objectives also include reporting on internal control over financial reporting and compliance with provisions of laws, regulations,contracts,and award agreements,noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards.
Auditor's Responsibilities for the Audit of the Financial Statements I wilt conduct my audit in accordance with GAAS and the standards for financial audits contained in Government Auditing Standards, issued by the ComptrollerGeneral of the United States, and will include tests of your accounting records of City of Etna and other procedures I consider necessary to enable me to express such opinions. As part of an audit In accordance with GAAS and Government Auditing Standards, I exercise professional judgment and maintain professional skepticism throughout the audit.
I will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management. I will also evaluate the overall presentation of the financial statements, including the disclosures, and determine whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of waste and abuse is subjective. Government Auditing Standards do not expect auditors to perform specific procedures to detect waste or abuse in financial audits nor do they expect auditors to provide reasonable assurance of detecting waste or abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because I will not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements may not be detected by me, even though the audit is properly planned and performed in accordance with GAAS and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. However, I will inform the appropriate level of management of any materia! errors, fraudulent financial reporting, or misappropriation of assets that comes to my attention. I will also inform the appropriate level of management of any violations of laws or governmental regulations that come to my attention, unless clearly inconsequential. My responsibility as auditor is limited to the period covered by my audit and does not extend to any later periods for which I am not engaged as auditor.
In connection with this engagement, I may communicate with you or others via email transmission. As emails can be intercepted and read, disclosed, or othenvise used or communicated by an unintended third party, or may not be delivered to each of the parties to whom they are directed and only to such parties, I cannot guarantee or warrant that emails from me will be properly delivered and read only by the addressee. Therefore, I specifically disclaim and waive any liability or responsibility whatsoever for interception or unintentional disclosure of emails transmitted by me in connection with the performance of this engagement. In that regard, you agree that I shall have no liability for any loss or damage to any person or entity resulting from the use of email transmissions, including any consequential, incidental, direct, indirect, or special damages, such as loss of revenues or anticipated profits, or disclosure or communication of confidential or proprietary information.
I will also conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the government’s ability to continue as a going concern for a reasonable period of time.
My procedures will include tests of documentary evidence supporting the transactions recorded in the accounts and direct confirmation of receivables and certain assets and liabilities by correspondence with selected customers, creditors, and financial institutions. I will also request written representations from your attorneys as part of the engagement and they may bill you for responding to this inquiry.
I may, from time to time and depending on the circumstances, use third-party service providers in serving your account. I may share confidential information about you with these service providers but remain committed to maintaining the confidentiality and security of your information. Accordingly, I maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, I will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and I will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that I am unable to secure an appropriate confidentiality (Continued)
3 agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third-party service provider. Furthermore. I will remain responsible for the work provided by any such third-party service providers.
My audit of financial statements does not relieve you of your responsibilities.
Audit Procedures—Internal Control
I will obtain an understanding of the government and its environment, including internal control relevant to the audit, sufficient to identify and assess the risks of material misstatement of the financial statements, whether due to error or fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate to provide a basis for my opinions. Tests of controls may be performed to test the effectiveness of certain controls that I consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. My tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in my report on internal control issued pursuant to Government Auditing Standards. 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, misrepresentation, or the override of internal control. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses.
Accordingly. I will express no such opinion. However, during the audit, I will communicate to management and those charged with governance internal control related matters that are required to be communicated under AlCPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, I will perform tests of City of Etna's compliancewith the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of my audit will not be to provide an opinion on overall compliance and I will not express such an opinion in my report on compliance issued pursuant to Government Auditing Standards.
Responsibilities of Management for the Financial Statements My audit will be conducted on the basis that you acknowledge and understandyour responsibilityfor designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, and for evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported.
Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with accounting principles generally accepted in the United States of America, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is responsible for making drafts of financial statements, all financial records, and related Information available to me and for the accuracy and completeness of that information (including information from outside of the general and subsidiary ledgers); and for the evaluation of whether there are any conditions or events, considered in the aggregate, that raise substantial doubt about the government's ability to continue as a going concern for the 12 months after the financial statements date or shortly thereafter (for example, within an additional three months if currently known). You are also responsible for providing me with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, identification of all related parties and all related-party relationships and transactions, and other matters; (2) additional infoimation that I may request for the purpose of the audit; and (3) unrestricted access to persons within the government from whom I determine it necessary to obtain audit evidence. At the conclusion of my audit, I will require certain written representations from you about your responsibilities for the ftnancial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by GAAS and Government Auditing Standaixis.
Your responsibilities include adjusting the financial statementsto correct material misstatements and for confirming to me in the written representation letter that the effects of any uncorrected misstatements aggregated by me during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements of each opinion unit taken as a whole. (Continued)
4 You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing me about ail known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing me of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for Identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, or contracts or grant agreements that I report.
You are responsible for the preparation of the supplementary information, which I have been engaged to report on, in conformity with accounting principles generally accepted in the United States of America (GAAP). You agree to include my report on the supplementary information in any document that contains, and indicates that I have reported on, the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes my report thereon. Your responsibilities include acknowledgingto me in the written representation letter that (1) you are responsible for presentation of the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to me any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. With regard to publishing the financial statements on your website, you understand that websites are a means of distributing information and, therefore, I am not required to read the information contained in those sites or to consider the consistency of other information on the website with the original document.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Scope and Objectives section of this letter. This responsibility includes relaying to me corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on my current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
Other Services
I will also assist in preparing the financial statements and related notes of City of Etna in conformity with accounting principles generally accepted in the United States of America based on information provided by you. In addition, I will prepare and electronically file the City’s annual Financial Transactions Report and the Annual Streets Report based on the financial statement information available at the time the reports are due to the State Controller (i.e. either unaudited financial statements or audited information, if completed). These non-audit services do not constitutean audit under GovernmentAuditing Standardsand such services will not be conducted in accordance with Government Auditing Standards. I will perform the services in accordance with applicable professional standards. The other services are limited to the financial statements, related notes, financial transactions report, and annual streets report previously defined. I. in my sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
You agree to assume all management responsibilities relating to the financial statements and related notes and any other non-audit services I provide. You will be required to acknowledge In the management representation letter my assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. Further, you agree to oversee the non-audit services I provide by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Engagement Administration, Fees, and Other
I understand that your employees will prepare all cash, accounts receivable, or other confirmations, and schedules, I request and will locate any documents selected by me for testing. I will schedule the engagement based in part on deadlines, working conditions, and the availability of your key personnel. I will plan the engagement based on the assumption that your personnel will cooperate and provide assistance by performing tasks such as preparing requested schedules, retrieving supporting documents, and preparing confirmations. If, for whatever reason, your (Continued)
5 personnel are unavailable to provide the necessary assistance in a timely manner, it may substantially increase the work 1 have to do to complete the engagement within the established deadlines, resulting in an increase in fees over my original fee estimate.
I will provide copies of my reports to the City: however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of my reports are to be made available for public inspection.
The audit documentation for this engagement is the property of Charles W. Pillon, CPA and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to certain regulators or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for the purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. I will notify you of any such request.
If requested, access to such audit documentation will be provided under the supervision of Charles W. Pillon, CPA personnel. Furthermore, upon request, I may provide copies of selected audit documentation to the aforementioned parties. These parties may intend or decide to distribute the copies or information contained therein to others, including other governmental agencies.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by a regulator. If I am aware that a federal awarding agency or other agency is contesting an audit finding, I will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.
Charles Pillon is the engagement partner and is responsiblefor supervising the engagement and signing the reports or authorizing another individual to sign them. I expect to begin my audit within six months following year-end and to issue my reports no later than twelve months after year-end. My audit engagement ends on delivery of my audit report. Any follow-up services that might be required will be a separate, new engagement. The terms and conditions of that new engagement will be governed by a new, specific engagement letter for that sen/ice.
My fee for services will be at my standard hourly rate (increased from the previous audit proposal to S175 per hour for all audit and non-audit services) plus out-of-pocket costs (such as report reproduction, word processing, postage, travel, copies, telephone, etc.). I estimate that my fees, including expenses, for these services will be as follows; June 30. 2022 June 30, 2023 June 30. 2024 June 30. 2025 5 24,000
$ 4,000
3 2,500
$ 1,500
S 27,000
$ 4,000
S 2,500
$ 1,500
(1) Due to the July 1, 2021, implementation of the GASB 87 statement on leases and the anticipated audit hours involved in the first year of auditing, as well as the roll-forward auditing required in subsequent years, audit fees have been increased starting with the year ended June 30,2022 to account for an anticipated increase in audit time.
Due to the July 1,2022, implementation of the GASB 96 statement on subscription-based IT arrangements and the anticipated audit hours involved in the first year of auditing, as well as the roll-forward auditing required in subsequent years, audit fees have been increased starting with the year ended June 30, 2023 to account for an anticipated increase in audit time.
Audit fees beginning with the year ended June 30. 2022 have increased since the last proposal due to an increase in the hourly rate for services.
Audit fees have been increased to account for the additional grant activity that the City will experience during these fiscal years, which includes the audit of Covid-19 related funding and projects through the year ended June 30, 2024.
Additional audit fees beginning with the year ended June 30, 2024 have been factored in due to the change in audit requirements related to risk assessment and understanding the entity during the planning stage of the audit.
Additional audit fees beginning with the year ended June 30, 2025 have been factored in due to the implementation of the GASB 101 statement on compensated absences (i.e. paid time off) and the anticipated audit hours involved in the first year of auditing.
Audit of basic financial statements (1)
Single audit, (if required) (2)
SCO annual financial transactions report
SCO annual streets report
$25,000
$ 4,000
$ 2,500
$ 1,500
$ 26,000
$ 4,000
3 2.500
$ 1,500
(Continued)
6 Lastly, anticipated audit fees are based on the known issues involving the former City Clerk and the condition of the City’s year-end balances, including the fact that the audit adjustments cannot be entered into the correct year in the Fund Balance program due to the years ended June 30, 2021,2022 and 2023, being closed. Working through these issues, the documentation involved, and the additional substantive testing in the audit to reduce audit risk to an acceptably low level, will result in increased audit fees for all years. (2) Single Audit fee is based on a single audit base fee plus one major program audited. Additional major programs required by Uniform Guidance standards to be audited will be an additional $2,000 for each major program. If a Single Audit is required, additional engagement terms will be communicated to you during planning.
My invoices for these fees will be rendered each month as work progresses and are payable on presentation. In accordance with my firm policies, work may be suspended if your account becomes 30 days or more overdue and may not be resumed until your account is paid in full. If I elect to terminate my services for nonpayment, my engagement will be deemed to have been completed upon written notification of termination, even if I have not completedmy report. You will be obligatedto compensateme for all time expended and to reimburse me for all outof-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, I will discuss it with you and arrive at a new fee estimate before I incur the additional costs.
Reporting
I will issue a written report upon completion of my audit of City of Etna's financial statements. My report will be addressed to City Council of the City of Etna. Circumstances may arise in which my report may differ from its expected form and content based on the results of my audit. Depending on the nature of these circumstances, it may be necessary for me to modify my opinions, add a separate section, or add an emphasis-of-matter or othermatter paragraph to my auditor’s report, or if necessary, withdraw from this engagement. If my opinions are other than unmodified,I will discuss the reasons with you in advance. If circumstances occur related to the condition of your records, the availabilityof sufficient, appropriateaudit evidence, or the existence of a significant risk of material misstatement of the financial statements caused by error, fraudulent financial reporting, or misappropriation of assets, which in my professional judgment prevent me from completing the audit or forming an opinion on the financial statements, I retain the right to take any course of action permitted by professional standards, including declining to express an opinion or issue a report, or withdrawing from the engagement.
I will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will state (1) that the purpose of the report is solely to describe the scope of 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 on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. The report will also state that the report is not suitable for any other purpose. If during my audit 1 become aware that City of Etna is subject to an audit requirement that is not encompassed in the terms of this engagement, I will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.
You have requested that I provide you with a copy of my most recent external peer review report and any subsequent reports received during the contract period. Accordingly, my 2022 peer review report accompanies this letter.
(Continued)
7 I appreciate the opportunity to be of service to City of Etna and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let me know. If you agree with the terms of our engagement as described in this letter, please sign the attached copy and return it to me.
Very truly yours,
Charles W. Pillon, CPA
RESPONSE:
This letter correctly sets forth the understanding of City of Etna.
Management signature;
Title: City Clerk/Finance
Date:
Governance signature;
Title: Mayor
Date:
(Continued)
Patrick D. Spafford, CPA SPAF FORD and LAN D RYcpas Todd C. Landry, CPA HERE TO MAKE THE COMPLEX SIMPLE. Licensed by the California Board of Accountarcy Member: American Institute of Certified Public Accountants Report on the Firm's System of Quality Control
To Charles Pillon, CPA
and the Peer Review Committee of the California Society of CPAs We have reviewed the system of quality control for the accounting and auditing practice of Charles Pillon, CPA (the firm) in effect for the year ended May 31, 2022. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).
A summary of the nature, objectives, scope, limitations of, and the procedures performed in a system review as described in the Standards may be found at www.aicpa.org/prsu mmary. The summary also includes an explanation of how engagements identified as not performed or reported on in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.
Firm's RespoDsibility
The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.
Peer Reviewer’s Responsibility
Our responsibility is to express an opinion on the design of the system of quality control and the firm’s compliance therewith based on our review.
Required Selections and Considerations
Engagements selected for review Included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act.
As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of Charles Pillon, CPA in effect for the year ended May 31, 2022, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deifciency (ies), or fail.
Charles Pillon, CPA has received a peer review rating of pass.
December 7, 2022
1849W. Redlands Blvd., #102, Redlands, CA 92373 ● P.O. Box 8847 Redlands. CA 92375 ● Tel 909-792-1852 ● Fax 909-792-2015 City of Etna
Agenda Request
6.23.25 Date of Meeting:
Spokespersonfs):
Is this for Discussion
Council/Staff
S or are you
requesting an Action B
Subject/Request: Approval of 2024/2025 Budget
Please provide a description of the request and attach supporting documentation:
Continued; Discuss/Approve 2024/2025 final budget.
At the last regular meeting the amended changes were adopted and the 2024/2025 budget was to be brought back for final approval at the next regular meeting (6/23/25.) Please refer to 2025/2026 proposed budget column "6-24-24 Adopted" on the 2025/2026 proposed budget.
Will there be a financial impact to the City? □ Yes □ No IfYes, $.
Please describe:
NOTE: Agenda requests must be received no less than four working days before the date of meeting. Return this form and supporting documentation to address below. 442 Main Street ♦ P.O. Box 460 ♦ Etna, CA 96027
P: 530-467-5256 * F: 530-467-3217
City of Etna
Agenda Request
6.23.25 Date of Meeting:
Spokesperson[s]:
Is this for Discussion
Council/Staff
S or are you
requesting an Action H
Subject/Request: 2025/2026 Budget
Please provide a description of the request and attach supporting documentation:
Discuss/Approve 2025/2026 proposed budget.
Will there be a financial impact to the City? □ Yes □ No IfYes, $.
Please describe:
NOTE: Agenda requests must be received no less than four working days before the dote of meeting. Return this form and supporting documentation to address below. 442 Main Street ♦ P.O. Box 460 ♦ Etna, CA 96027
P: 530-467-5256 ♦ F: 530-467-3217
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CITY OF ETNA
Salary Schedule 2025-2026
7/1/2024 COLA 7/1/2025
New A B C D E
Schedule A 2.50%
Police Non-Sworn Unit
PD 25.71 0.64 26.36 27.15 27.96 28,80 29.66 )ommunity Service Officer Police Sworn Unit
PD 38.16 0.95 39.11 40.28 41.49 42.74 44.02 Police Chief PD 28.80 0.72 29.52 30.40 31.32 32.26 33,22 Detective
PD 28.80 0,72 29.52 30.40 31.32 32.26 33,22 Police Sargent Police Officer PD 26.23 0.66 26.88 27.69 28.52 29.38 30.26 On Call PD Max, per year $8,000 hr per year
Fire
Fire Chief VF 1200.00 1200.00 1,400.00 1,600.00 1,800.00 2,000.00 Assistant Fire Chief VF 600.00 600.00 700.00 800.00 900.00 1,000.00 Secratery VF 170.00 170.00 180.00 190.00 200.00 210.00
FF Per Call VF 15.50
Ambulance
Director AM 31.88 0,80 32.68 33.66 34.67 35.71 36.78
Assist. Director AM 20.57 0.51 21.08 21.72 22.37 23.04 23.73 EMT/FF AM 20.00 0.50 20.50 21.12 21.75 22.40 23.07
Paramedic AM 40.00 40.00
EMT AM 30.00 30.00
Driver AM 20.00 20.00
Standby-Paramedic AM 25.00 25.00
Standby-EMT AM 20.00 20.00
Standby-Driver AM 16.50 17.50 or $1 above minimum wage
On Call AM $5.00/hr Max, per year $5,000 hr per year
Public Works
Maintenance Worker I PW 21.60 0.54 22.14 22.80 23.49 24.19 24.92 Maintenance Worker II PW 26,74 0.67 27.41 28.23 29.08 29.95 30.85 PW 31.88 0.80 32.68 33,66 34.67 35.71 36.78 Department Head City Hall
CH 31.88 0.80 32.68 33.66 34.67 35.71 36.78 City Clerk
Asst Clerk CH 24.68 0.62 25.30 26.06 26.84 27.65 28.48
Pool
PR 18.00 19.00 20.00 21.00 22.00 23.00 24.00 Pool Manager PR 17.00 18.00 19.00 20.00 21.00 22.00 23.00 Asst. Pool Mgr Lifeguard I PR 17.00 or $.50 above Minimum Wage
Lifeguard II PR 17.50 or $1 above Minimum Wage
Lifeguard Ml PR 18.00 or $1.50 above Minimum Wage
2 25/26
Proposed
24/25 24>25
Final
23-24
Actual
22/23
Actual
21/22
Actual
General Fund Revenue
YTD
Adopted 6-11-25
704,938 573,585
819,312
802,423 975,594 683,060 / 01.49b Total Revenues 1
780.209 904,385 852,555 1,488,668 720.917 Total Expenditures Total Over/Under
I
(199.447) (245,726) f50.132) (513,074) (37.857) 1,287
401,00
Dept: 00
Sec.
General
& Unsecr*D
Prop Tx
'415.00 Int., Penlt, Delq Tax
133,341 143,844 150,000 140,250 145,000 124,103
109 102 125 102 100 245
115,513 121,505 125,000 82,060 130,000 125,746 420.00
425.00
Sales
Trans.
Tax
Occupancy
Tax (TOT)
430.00 Franchise Tax Pac Power
18,272 18,566 22,000 13,439 20,000 22,788
8,501 8,031 7,870 10,700 10,672 11,500
4,625 6,149 5,586 5,700 5,861 6,000 435.00 Business License Tax 3,640 3,840 1,607 1,200 1,412 2,500 440.00 Real Property Trnsfr Tax 450.00 Animal License 2,315 1,170 1,169 1,500 639 1,000 455.00 Animal Fines 900
17 1,009 4,684 2,000 1,471 1,500 460.00 Other Court Fines 200 465.00 Booking Fees
484 541 998 1,200 896 1,000 480.00 Interest Earnings
485 00 Rent 6,329 5,802 6,529 6,300 7,229 7,400
125 161 30 490.00 Penalties & Delq. Fee
500.00 Siskiyou VLF 86,390 90,543 97,304 102,000 101,727 105,000 503.00 State Of Ca VLF 858 701 845 900 1,079 1,100
505.00 HO Property Tax Relief 1,496 1,502 2,000 1,236 1,300 515.00 Prop 172 Public Safety
521.00 POST Reimbursement
1,509
6,177 11,819 10,000 7,893 10,000
1,513 6,052 2,000
525.00 Other State Revenues 1,229 32 81 100
880 2,740 2,000 45 500 530.00 Zoning & Subdivision Fees 534.00 Police Reimbursable
6,940
61,927 17 2,408 6,898 6,898
1,168 320 100 100 100 535.00 Special Police Dept Fees
540.00 Fire Strike 243,841
545.00 Animal at Large
555.00 Parks & Recreation Fees 8,563 8,391 6,120 8,000 7,476 9,000 599.10 Fort Jones PD 167,306 167,306 223,156 236,545 177,409 243,423 599,20 DOJ Funds 20,000 96,000 103,000
605.00 Grants 9,469
615.00 COVID Funds 42,490 85,880
620.00 WC Refund
625.00 Insurance Refund 1,812 6,722 4,509
630.00 Admin Fees 32,746
640.00 Prior Year Cost Reimbursement 2,225 18,806
650.00 Unclassified Revenue 9,919 3,467 1,403 1,000 1,283 1,000 690.00 Transfer In
Total 975,594 683.060 781,496 704,938 573,585 802,423 I 3 25/26
Proposed
24/25 24-25
Final
Adopted 6-11-25
23-24
Actual
22/23
Actual
21/22
Actual YTD
General Fund Expenditures
Total: 1,237,322 720,917 760,209 904,385 019,314
Dept: 20 City Council
187 400 80 200 120 735-00 Travel & Training
400 450 443 450 231 750.00
760.00
Dues
Professional
And Subscriptions
& Contract
Services 845 45,126 29,337 23,594 26,194 2,500
760.01 IT
6,000 5,500 6,000 760.04 Siskiyou EDC
770.00 Eleclion Expense
780.00 Attorney Fees
3,810 3,810
10,641 45,000 35,899 25,000
900 600 400 400 874.00 CMC
875.00 Special Supplies & Equip 150
Subtotal 995 46,379 40,565 79,654 72.325 34,550
YTD 25/26
Proposed
23-24
Actual
24/25
Final
Adopted
21/22
Actual
22/23
Actual 6-11-25
Dept: 25 City Clerk
701.00 Salaries Regular 13,347 24,239 32.136 26,524 25,504 16,994 703.00 Salaries PT 2,151 6,851 5,775 6,317 3,947
710.00 Ss/Mc Tax Expense 3,037 2,471 2,502 1,602
715.00 Pers Retirement
1,000 2,064
980 3,728 5,586 5,003 4,872 3,235
716.00 457 Retirement 418 286 428 450 280 300
Y20.00 Health Insurance 231 8,458 6,420 7,048 7,194 4,650 721.00 Health Allowance 471 598 849 908 880 930
725.00 Workers Comp.
730.00 Sui Tax Expense
2,486 750 667 446 421 288
42 175 96 133 98 85
735.00 Travel & Training
737.00 Admin Fees
1,143 1,163 1,000 1,516 1,000
4 2,204 500
745.00 SCORE Liablility 4,221 3,184 3,925 3,522 2,389
750.00 Dues And Subscriptions 1,541 1,455 12,125 2,000 13,508 10,000 755.00 Performance Bonds 259 280 300 280 280
760.00 Prof & Contract Srvcs 5,986 7,370 7,139 4,000 9,475 1,500 760-01 IT Service & Equipment 6,648 7,954 8,362 3,500 2,312 11,000 760.02 Pre-Audit Fees 11,444 6,440 22,000 18.000 5,000
765.00 Audit Fees 3,083 7,363 4,013 20,000 7,400 15,000 780.00 Attorney Fees 4,223 4,154 24,236 10,000 10,077 10,000 762.00 Engineer Fees 6,500 6,000 4,500 6,500
763-00 Planning Services
800.00 Advertising
7,242 6,000
15,034 8,004 6,246 5,500 5.154 5,000
194 376 291
810.00 Public Notice 514 839 100
811.00 Recording Fees 2,648 50 100 50 100
820-00 Postal Expense 1,934 576 995 1,000 627 1,000
825.00 Bank Charges 281 1,103 1,284 1,200 1,272 1,500
826-00 Penalties/Interest 1,216 25 16
827.00 Credit Card Fees 117 250
830-00 Telephone Expense 3,154 3,000 2,632 3,000
830.30 Cellular Expense
3,051 4,035
720 114 1,070 1,200 1,284 1,300
870.00 Office Supplies 4,017 2,943 7,185 5,000 3,519 5,000 875-00 Special Supplies & Equip
879.00 Reimbursable Expenses
2,216 237 1,722 500 412 500
341
990.00 Calpers Unfunded Liab 191 3,344 2,843 2,617 2.617 2,009 Subtotal 87,632 114.247 150,113 141.625 136.360 114.959 i i 2 4 25/26
Proposed
24/25 YTD
Final
Adopted
23-24
Actual
22/23
Actual
21/22
Actual 6-11-25
Dept: 40 Law Enforcement
701.00 Salaries Regular 56,124 26.974 40,204 42,048 43.150 276.700 619 701.50 On Call Pay
9.057 500 702.00 Overtime
703.00 Salaries PT
705.00 Unifoim Allowance 850 1,000 2,000 3,301
525 503 709.50 Volunteer Fire 3,499 20,904
2,111 3,305 3,343 3,301 710.00 Ss/Mc Tax Expense 22,497 10,831
16.004 5,829 9,976 9,579 10,179 715.00 Pers Retirement 39.048
2.319 609 66 300 326 1,000 716.00 457 Retirement
8,147 21.435 4,021 6,056 6,270 5,996 720.00 Health Insurance 4,379 440 391 721.00 Health Allowance 4,707
46,200 27,705 3,688 2,370 2,047 2,147 725.00 Workers Comp. 179 95 652 112 121 730.00 Sul Tax Expense 1,223
396 5,230 7 500 512 500 735.00 Travel & Training
740,00 Medical Exp^ 240
216 216 250 741.00 ADWRP
877 332 448 448 412 743.00 SCORE Vehicle Liability 1,311 745.00 SCORE Liablility 6,266 5,092 4,773 4,957 4,880
1,571 2,527 2,786 2,763 646 748.00 Property Insurance
750.00 Dues And Subscriptions 288 1,764 869 1,100 1,037 1,000 760.00 Prof & Contract Srvcs 2.516 3,733 927 5,000 4.530 3,000 760.10 IT Supplies & Equipt 13.300 7.922 5,272 4,000 2.460 10,000 762.00 Sheriffs Contract 20.500 12.813 10,250 10,250 10,250 763.00 Animal Control Exp 500
780.00 Attorney Fees 4.296 5.534 13,097 10,000 7,045 5,000 820.00 100 85 100 78 100 Postal Expense
830.00 Telephone Expense 1,947 2,000 1.539 2,000
030.30 Cellular
3.907 1.627
4.517 1,235 1.058 1.200 968 1,000
840.10 Electric 517 940 1,500 1,335 1,400
840.20 Heating 1.586 1,119 1,500 1,273 1,500
850.00 Equipt Maintenance
860.00 Vehicle Maintenance
78 4,914 11.752 5,490 1,000 3,087 2.000
865.00 Vehicle Fuel & Oil 27,523 5.732 4,556 5,000 3,262 5.000 870,00 1,936 1,000 437 500 Office Supplies
675.00 Special Supp & Equip
879.00 Reimbursable Expense
1.299 1,202
9,345 4,945 2.914 5,000 8,503 3.000
45,695 28
880.00 Maintenance & Supplies 23 324 903 1,000 1,988 1,000 900,00 Capital Outlay 121,375 2,361 7,311 7,059 7.059
990.00 Unfunded Liability 6,538 7,895 20,964 11,897 11,897 14.019 Subtotal 681.141 245.009 126,046 142.409 132.035 143.711 i 5 25/26
Proposed
24/25 YTD
Final
Adopted
23-24
Actual
22/23
Actual
21/22
Actual 6-11-25
Dept: 41-Fort Jones PD
701,00 Salaries Regular 68,3221 29,475 46,686 47,322 110,924 200 4,214 2,000 1,279 8,000 701,50 On Call Pay
5,367 352 15,000 16,324 702.00 Overtime
16,156 28,700 50,480 47,970 30,826 703.00 Salaries PT
1,500 1,000 1,000 2,000 705,00 Uniform Allowance
15 4,011 4,800 8,428 8,675 9,732 710,00 Ss/Mc Tax Expense 3,961 5,548 15,661 14,620 19,619 715,00 Pers Retirement 734 448 900 992 1,200 716,00 457 Retirement
7,764 2,670 12,196 11,198 20,687 720,00 Health Insurance 9,239 5,106 5,360 6,184 725,00 Workers Comp,
730,00 Sui Tax Expense 5 488 261 605 472 532
1,456 500 225 1,000 735.00 Travel & Training
737.00 Admin. Fees 200
846 740,00 Medical Exp.
741.00 ADWRP 216 216 250
743.00 SCORE 665 448 448 917 Vehicle Liability
745.00 SCORE Liablility 12,419 16,341 17,142 12,532 15,084 748.00 748 732 Property Insurance
750.00 Dues And Subscriptions 125 106 125
760.00 Prof & Contract Srvcs 100 70 100
760.10 IT Supplies & Equip! 997 2,500 2,480 10,000
762.00 Sheriffs Contract
129 5,446
7,687 10,250 10,500 10,250
780.00 Attorney Fees
800.00 Advertising
820.00 Postal Expense 5 14 25
830.00 Telephone Expense
830 30 Cellular 1,019 2,118 2,200 968 1,000
860.00 Vehicle Maintenance 103 1,019 2,000 1,597 2,000
865 00 Vehicle Fuel & Oil 8,026 8,706 5,000 4,598 7,000 870.00 Office Supplies 823 85 100
875.00 Special Supp & Equip 4,085 5,500 5,300 5,000
880.00 Maintenance/ Supplies 99 207 200
899.30 FJ Expenditures 162,461
900.00 Calital Outlay 35,302 30,446 22,908 15,000
990.00 Calpers Unfunded Liab 386 259 16,461 9,681 16,137 Subtotal 162,810 145,989 166,482 251,948 217,171 293,892 21/22
Actual
22/23
Actual
23-24
Actual
24/25
Final
Adopted
YTD 25/26
6-11-25 Proposed
Dept 42-DOJ Grant
701.00 Salaries Regular 16,181 54,961 59,596 55,894 47,457 701.50 On Call Pay 7,863 5,000 7,265 8,000
705.00 Uniform Allowance 1,500 5,248
710.00 Ss/Mc Tax Expense 1,607 5,317 4,559 5,230 3,630
715,00 Pers Retirement 2,253 5,446 6,794 4,645 5,329
716.00 457 Retirement
720.00 Health Insurance 881
721.00 Health Allowance 4,674 5,278 6,056 5,445 4,797
725.00 SCORE Workers Comp. 2,339 3,229 2,818 2,070 2,279 260 151 254 118 194 730.00 Sui Tax Expense
Subtotal 27,314 82.245 88,958 85,916 71,686 I
6 25/26
Proposed
24/25 YTD
Final
Adopted
23-24
Actual
22/23
Actual
21/22
Actual 6-11-25
Dept: 50 Fire Dept.
701-00 Salaries Regular 3,505 236
8,160 16,985 20,200 12,399 24,231 703.00 Salaries PT 8,474 1,000 705.00 Uniform Allowance
642 1,299 1,545 949 1,854 710.00 Ss/Mc Tax Expense 913
18 20 715.00 Pers Retirement
5 4
716.00 457 Retirement
13,620 12,356 7,415 7,415 9,361 725.00 Workers Comp. 1,983 730.00 Sul Tax Expense 173 163 194 200 153 106
735.00 Travel & Training 1,140
119 127 200 134 200 740.00 241 Medical Expenses
1,158 1,315 1,767 2,167 987 1,033 743.00 SCORE Vehicle
1,665 2,214 2,026 2,142 2,693 745.00 SCORE Liablility
4,099 6,593 6,314 7,206 3,646 748,00 Property Insurance 750,00 Dues And Subscriptions 377 75 500 466 400
760.00 Prof & Contract Serves 3,649 482 2,115 1,500
760.01 IT 377 1,133 1,601 1,000 5,000
39 50 820.00 Postal Expense
830.00 Telephone Expense 893 970 766 855 1,000
830.30 Cellular
1,231
87 100 500
840.10 Electric 250 156 200 557 750
840.20 Heating 201 1,023 1,314 1,500 3,818 4,000
850.00 Equipment Maintenance
860.00 Vehicle Maintenance
815 3.948 7,193 (2,633) 4,000
1,753 6,695 4,676 14,510 4,655 5,000
865.00 Vehicle Fuel & Oil 3.722 3,230 3,221 3,000 2,793 3,000 870,00 Office Supplies 12 100 166 250
875.00 Special Sup & Equip
880.00 Maintenance & Supplies
1,251 4,800 10,800 7,745 5,000
72 169 29 100 2,253 2,000
Subtotal 31,603 48,285 65,550 73,506 54,278 75.668 1
Dept: 51 Strike Team
709.50 Volunteer Fire 131,856 1,227
710.00 Ss/Mc Tax Expense
725.00 SCORE Workers Comp. Liability
12,391 94
14,845 13,620
730.00 Sui Tax Expense 148
745.00 SCORE Liablility
Subtotal 159,240 14,941
7 25/26
Proposed
24/25 YTD
Final
Adopted
23-24
Actual
22/23
Actual
21/22
Actual 6-11-25
Dept: 55 Buildings
701.00 Salaries Regular 3,995 3,301 3,516 3,383 j,b0b 9,932 702.00 Salaries OT
976 401 2,808 2,970 2,878 703.00 Salaries PT
311 484 516 496 751 406 710.00 Ss/Mc Tax Expense
715.00 Pers Retirement 649 590 1,004 968 1,031 1,353
8 10 23 25 162 23 716.00 457 Retirement
1,553 930 184 999 132 1,481 720.00 Health Insurarice
721 00 Health Ins. Allow 363 440 391 465 134 334
900 900 899 725.00 SCORE Workers Comp. 1,113 748 1,148
17 9 49 44 36 730.00 34 Sui Tax Expense
745.00 SCORE Liablility 573 741 733 777 711
10,813 17,391 19,093 19,008 11,414 748.00 28,198 Property Insurance 760.00 Prof & Contract Srvcs 582 2,281 2,500
550 252 441 450 441 450 785.00 Property Taxes
8,211 5,402 3,236 3,500 5,110 5,500 840.10 Electric
13,254 5,879 9,317 9,000 8,947 9,000 840.20 Heating
3,246 1,172 1,508 1,500 1,324 1,400 840.30 Trash
47 500 313 2,500 2,368 2,500 875.00 Special Supp & Equip 880.00 Maint & Supplies
990.00 Calpers Unfunded Liafa
1,179 786 2,219 6,000 2,334 2,500
616 455 282 513 511 635
Subtotal 69.546 34.117 43.823 56,491 51.524 44.542
8 25/26
Proposed
24/25 YTD
Final
Adopted
23-24
Actual
22/23
Actual
21/22
Actual 6-11-25
Dept: 60 Highways & Streets
701.00 Salaries Regular 6,764 9,903 10,555 10,149 10,817 11,106 702-00 Salaries - Overtime
9,815 8,986 9,080 9,210 703.00
710.00
Salaries-PT
Ss/Mc Tax Expense
842 554 1,579 1,495 1,561 1,532
876 2,385 2,899 2,765 2,982 715.00 Pers Retirement 1,135 186 200 104 100 120 29 716.00 457 Retirement
426 1,379 3,662 1,762 5,202 1,860 720.00 Health Insurance 171 472 924 1,321 1,174 1,395 721.00 Health Insurance Allov^ance 725.00 SCORE Workers Comp. Liability 1,113 868 2,328 2,779 2,779 2,776 43 17 79 170 128 121 730.00 SUI tax Expense
483 2,202 271 311 743.00 SCORE Vehicle
952 1,123 170 2,176 2,306 745.00 SCORE Liablility
465 76 100 750.00 Dues & Subscriptions
760.00 Prof & Contract Srvcs 1,867
54 91 100 145 200 790.00 License & Permits
298 358 407 400 323 400 830.00 Telephone Expense
830.30 Cellular 636 705 515 600 513 550
640.10 Electric 27 434 419 500 1,196 1,500
809 388 500 840.20 Heating
840.30 Trash 464 2,001 1,508 1,500 1,324 1,600
850.00 Equipment Maintenance 379 500
860.00 Vehicle Maintenance 906 65 33 500 54 100
865,00 Vehicle Fuel & Oil 1,689 1,471 1,230 1,200 452 700 867.00 Traffic Safety 13,961 5,000 13,226 15,000
875.00 Special Supp & Equip
880.00 Maint & Supplies
900.00 Capital Outlay
990.00 Calpers Unfunded Liab
355 1,531 2,087
1,393 461 5,000 31,077
35,000 (35,000)
598 784 1,007 1,394 1,391 2,306
Subtotal 21,322 21,051 89.491 49,733 52,033 55,868
21/22
Actual
22/23
Actual
23-24
Actual
24/25 YTD
Final
25/26
6-11-25 Proposed
Dept: 70 Parks & Recreation Adopted
701.00 Salaries Regular 13,391 5,691 3,301 3,518 3,383 3,606 702.00 Salaries - Overtime
703,00 Salaries ● PT 976 401 2,808 2,970 2,876
710.00 Ss/Mc Tax Expense 1,023 551 311 484 516 496
715.00 Pers Retirement 1,536 769 590 1,004 968 1,032
716.00 457 Retirement 206 101 8 100 23 25
720.00 Health Insurance 470 1,557 132 881 1,553 930
721.00 Health Ins Allowance 388 529 363 440 391 465
725.00 SCORE Workers Comp. 1,113 911 1,148 866 900 899
730.00 SUI Tax Expense 51 18 9 49 36
745.00 SCORE Liablility
44 711 582 513 733 777
748.00 Property Insurance 167 269 685 294
760-00 Prof & Contract Srvcs 927 3,273 3,247 3,500 1,884 1,000 830.00 Telephone Expense 608 480 900
840.10 Electric
577 800
340 422 500 132 200
840.30 Trash 2,110 2,258 2,500 1,324 2,000
830.00 Vehicle Maint 537 65
865.00 Vehicle Fuel & Oil 132 65 100
675,00 Special Supp & Equip 1,489 2,573 501 500
880,00 Maint & Supplies 677 2,079 1,590 1,500 1,180 1,200 990.00 Calpers Unfunded Liab 616 455 282 513 511 635
Subtotal 23,032 23.585 115,893 19,861 17,670 17,679
9 25/26
Proposed
23-24
Unaudited Unaudited Unaudited
21-22 22-23 24-25
YTD Fund 20: Water Imp. Fund
6-11-25
Total Revenues 1.651 3.668 76.242 4,679 4,466
Total Expenditures
Total Over/Under
1 1
1.545 3.514 2.442 I
2.124 76,242 1.165 2.024 1,651 i I
Revenue
(315) 1,702 6,242 2,713 2,500 480.00 Interest Earnings
565.00 Water Connection Fees 1,966 1,966 1,966 1,966
591.00 Water Revenue
690.00-Transfer in 70,000
Total 1,651 3,668 76,242 4,679 4,466
Expenditures
737,00 Admin. Fees
760.00 Professional/Contract Services
680.00 Maintenance/Supplies 1,545 2,443 2,442
681.35 Cleveland St. (Waterline) 1,071
950.00 Transfer Out
Total 1.545 1
3.514 X
2.442 1
605.15 Prop 68-SWTC Planning 129,895 296,396
605.20 DWR Drought Relief 843,118 2,128,950
606.25 EDWG Grant Revenue
631,466 654,364
14,716 1,000,000
681-15 Prop 68-SWTC Planning
881.20 DWR Drought Relief
881.25 EDWG Grant Exp.
216,052 210,239 1,071
19,457 339,437 1,138,014 632,042 2,128,950
14,716 1,000,000
10 25/26
Proposed
24-25 YTD
Final
Amended
21-22
Unaudited
23-24
Unaudited
21-22
Unaudited 6-11-25 Fund 21: Sewer Imp. Fund
Total Revenues 2.261 2,261 53.029 3.848 1
Total Expenditures 23.465 23.465 1
Total Over/Under (21,204) (21.204) 53,029 3.848
Revenue
217 217 3,029 3,847.99 480.00 Interest Earnings
565.00 Sewer Connection Fees 2,044 2,044
690.00'Transfer In 50,000
Total 2,261 2,261 53,029 3,848
Expenditures
737.00 Admin. Fees
760.00 Professional/Contract Services
880.00 Maintenance/Supplies
950.00 Transfer Out 23,465 23,465
Total 23,465 23,465
11 25/26
Proposed
23-24 24-25
Unaudited
24-25
Adopted
22-23
Unaudited
21-22
Unaudited YTD Fund 22 RMRA
6-11-25
Total Revenues 14,657 15,265 17,576 20,415 14,283 18,525 Total Expenditures
Total Over/Under 14,657 15,265 17,576 20,415 14,283 18,525 Revenue
480.00 Interest Earnings 1,577 2,700
522.00 RMRA Revenue 14,657 15,265 15,999 17,715 14.283 18,525 690,00 Transfer in
Total 14,657 15,265 17,576 20,415 14,283 18,525
Expenditures
760.00 Prof & Contract Svc
Total
12 25/26
Proposed
24-25
Final
Adopted
21-22
Unaudited Unaudited Unaudited
22-23 23-24
Fund 23: Pool YTD
6-11-25
Total Revenues 44.039 43.648 42.680 38.500 13.313 36.600 1 1 Total Expenditures 84.655 94.142 88.134 100,061 73.651 86.758 1 Total Over/Under (40,616) (50.494) (45,454) (61.561) (60.338) (50,158) Pool Fund-Revenue
2,300 S 2.039 2,438 2,500 910 2,500 570,00 Special Event Pool Rental 574,00 Fundraising 20,236 $ 22,895 22,075 20,000 20,000 5,040 $ 4,500 5,302 4,000 3,610 4,000 576,00 Swimming Lessons/Classes 579.00 Snack Shack Revenue 11,199 $ 9,014 7,845 7,000 3,693 5,000 263 $ 200 20 100 100 610.00 Coniribulions
690.00 Transfer in 5,000 5,000 5,000 5,000 5,000 5,000
Total 44,039 43,648 42,680 38,500 13,313 36,600
Pool-Expenditures
46,142 36.757 4,846 4,990 4,658 4,965 701.00 Salaries Regular 702.00 Salaries or
703.00 Salaries PT 9,820 33,145 47,478 28,813 38,700
710-00 Ss/Mc Tax Expense 3,269 3,571 2,962 4,014 2,599 3,341 715.00 Pers Retirement 1,582 1,827 931 1,231 1,162 1,331 237 291 70 35 50 100 716,00 457 Retirement
720.00 Health Insurance 603 3,542 453 1,233 1,109 1,302 407 722 724 562 508 930 721.00 Health Allowance
725.00 SCORE W/C Liability 4,720 2,751 7,990 6,897 7,167 5,640 596 795 924 793 856 791 730.00 Sui Tax Expense
735.00 178 Travel & Training
745.00 SCORE Liablility 3,199 3,535 4,582 4,882 4,289
748.00 3,158 5,080 5,909 5,552 2,974 Property Insurance 760.00 Professional & Contract Serves 421 377 145
173 170 200 171 200 785.00 Property Taxes
790.00 License & Permits 330 395 395 400 395 400
966 300 1,140 1,500 800.00 Advertising
405 670 788 1,800 1,326 1,000 830.00 Telephone Expense
840.10 Electric 8,696 8,111 7,221 3,000 3,520 3,500
4,637 2,921 1,319 2,500 1,733 2,500 840.20 Heating
840.30 Trash 352 464 508 400 333 400
102 100 100 870.00 Office Supplies
873.00 Snack Shack Supplies 2.237 218
3,010 1,671 8,101 5,000 67 2,500 875.00 Special Dept Supplies & Equip 877.00 Chemicals 5,400 8,835 3,697 4,000 5,500 5,500
661 1,662 4,375 4,000 1,474 4,000 880.00 Maintenance & Supplies 950 1,245 477 637 636 795 990.00 Calpers Unfunded Liab
Subtotal 84.655 94.142 88.134 100,061 73.651 86.758
13 25/26
Proposed
23-24 YTD
Unaudited
24-25
Final
Adopted
23-24
YTD 6/11/25
Fund 24 STIP
OOiUUU Total Revenues 1
101,000 Total Expenditures
Total Over/Under 6,488 (36,000)
Revenue
6,488 480.00 Interest Earnings 65,000 STIP-Main St.-Revenue 690.00 Transfer in
Total 6,488 65,000
Expenditures
760.00 Prof & Contract Svc
15,191 45,000 20,000 24,557 101,000 STIP-Main St. Exp.
Total 101,000
14 25/26
Proposed
23-24 YTD
Unaudited
24-25
Final
Budget
22-23
Unaudited Unaudited
21-22
6/11/2025 Gas Tax
Total Revenues 28.098 23,817 27,968 ^o.boo 7,722 I I
26.074 42.312 42.202 35.901 33.855 Total Expenditures 20.909 1 1 (14,354) (16,516) (18,179) (7,908) Total Over/Under 7.189 2 (2.2S7) Revenue
366 172 2,855 480.00 Interest Earnings
3,894 4,149 4318 2,898 4,431 580.00 Gas Tax-2105 4,777
9,251 7,870 8,115 8027 5,568 8,082 581.00 Gas Tax-2106
5,842 5,306 5,617 5888 3,844 6,028 582.00 Gas Tax-2107
583.00 Gas Tax - Snow Removal
584,00 Gas Tax-2107.5 1,000 1,000 1,000 1000 1,000 1,000 6,861 5,575 6,222 6453 4,412 6,406 587.00 Gas Tax-2103
690,00 Transfer in
Reserve
Total 28,098 23,817 27,958 25,686 17,722 25,947
Expenditures
701.00 Salaries Regular 13,244 11,502 11,159 10,870 10,149 10,817 703.00 Salaries-PT 900 10,216 7,470 7,601 7,483
1,057 1,006 1,635 1,403 1,448 1,400 710.00 Ss/Mc Tax Expense 715.00 Pers Retirement 1,845 1,680 2,467 2,679 2,493 2,685 716.00 457 Retirement 62 27 194 200 108 100
720.00 Health Insurance 44 1,097 3,794 4,881 4,668 930
721.00 Health Insurance Allowance 1,321 1,174 1,395
725.00 Workers Comp. 1,644 1,084 2,700 2,540 2,540 2,538 167 106 109 730.00 Sui Tax Expense
743.00 SCORE 1,940 311 Vehicle
745.00 SCORE Liability 2,139 1,331 2,500 1,940 2,054
1,500 1,877 1,621 3,000 2,442 2,500 760.00 Prof & Contract Syc 880.00 Maintenance & Supplies 2,380 5,225 2,000
880.01 Snow Removal 749
900.00 Capital Outlay 900 1,231
990.00 Calpers Unfunded Liab 1,070 1,232 1,533
Total
1,513 1,634
20,909 26,074 42,312 42,202 35,901 33,855
15 25/26
Proposed
23-24 24-25 Final 24-25
Unaudited Unaudited Budget
21-22 22-23
Unaudited YTD Fund 29: LTC 6-11-25
Total Revenues 38,087 38,562 44,811 128,002 97,141 29.0oU
1.867 122,962 105,219 19,933 Total Expenditures 29,882 29,193 1 9,369 42,944 5,040 (8,078) 9,097 Total Over/Under 8,205 Revenue
480.00 Interest Earnings $ 1,251 20 2,088
$ 36,835 38,542 36,835 30,861 29,030 585.00 Local Transportation Funds 5,888 97,141 97,141 588.00 Regional Surface Trans. Prg.
Total 38,087 38,562 44,811 128,002 97,141 29,030
760.00
Expenditures
Prof. Contract
Service
867.00 Traffic Safety
868.00
881.35
STAGE
Cleveland
Exp.
St.
Rehab
1,867 2,190 1,100
12,715 11,982
17,167 17,211 19,933 19,933
103,029 103,029
Total 29,882 29,193 1,867 122,962 105,219 19,933
16 25/26
Proposed
23-24 24-25 Final YTD
Unaudited Budget
22-23 6-
Unaudited
21-22
Unaudited 11-25 Fund 40: Water
Total Revenues 199.237 202.440
149.777
52,663
213.492 232.252 233.296 ^JO.UUU 1
153.670 201.788 208.864 174.180 205.354 Total Expenditures 11,703 23,388 59,116 32,646 Total Over/Under 45,567
Revenue
27 100 2,000 1,610 1,500 480-00 Interest Earnings
8,718 6,425 7,500 7,602 7,500 490.00 Penalties & Delinquent Fees 8,622 103.158 99,629 116,244 122,752 131,939 136,000 590 00 Water Usage 591.00 Water Revenue 12.465
81,601 90,722 100.000 92,145 93,000 593.00 Water Meter Flat Fee 87,457 690.00 Transfer In
Total 199.237 202.440 213,492 232,252 233,296 238,000
Expenditures
701.00 Salaries Regular 58.705 40.772 35,823 34,169 32,855 41,819 702.00 Salaries - Overtime
16.803 28,022 33.687 34,250 32,481 703.00 Salaries-Part-time 4,619 4,625 5,196 5,038 5,462 5,684 710.00 Ss/Mc Tax Expense 715.00 Pers Retirement 6,891 6,326 7,913 9.563 9,415 11,007 716.00 457 Retirement 1,080 1,248 1,330 1,000 845 1,200 720.00 Health Insurance 1,013 12.627 7,509 12,572 12.794 13,019 721.00 Health Insurance Allowance 2,843 2.889 4,079 4.625 4,304 6.045 725.00 Workers Comp. 11.321 4.479 7.340 5,252 5,235 5,360 252 251 193 457 378 375 730 00 Sui Tax Expense
55 60 100 100 735.00 Travel And Training
743.00 SCORE 295 667 483 271 271 311 Vehicle
745.00 SCORE Liability 7.260 6,555 7,397 7,374 8,708
748.00 Property Insurance 6.519 10,484 11,729 11.459 7,933 750.00 Dues And Subscriptions 572 1,290 30 1,590 1,593 1,600 760.00 Professional & Contract Serves 5.112 1.140 6.500 6.252 760.01 IT 3.218 7.922 985 2,300 2.312 12.000
760.02 Pre-Audit Fees 3.538 3,000
765-00 Audit Fees 1.625 10,000
1.815 1.181 1,000 500 780.00 Attorney Fees
782.00 Engineer Fees
790.00 License & Permits 1.779 1.277 3.977 5,700 5,756 6,000 795.00 Laboratory Tests 1.947 1.253 1,400 1,824 2,000
820.00 Postal Expense 612 1,005 988 1,300 1,221 1,300
827.00 Credit Card 1.851 1,521 700 635 500
406 323 400 830.00 Telephone Expense 859 358 400
830.30 Cellular 636 705 525 600 513 600
840,10 Electric 1.953 1,041 951 5,000 3,957 5,000
840.20 Heating 255 1,164 756 1,000 1,032 1,000
840.30 Trash 438
850.00 Equipt Maintenance 160
860.00 Vehicle Maintenance
1,757
1,949 177 623 200 72 200
865.00 Vehicle Fuel & Oil 2,265 1,572 1,881 1,000 1,923 2.000 288 209 250 870.00 Office Supplies 112 605 250
1.682 19 6,115 6.500 875.00 Special Supp & Equip
877.00 Chemicals
3,540 6,500
4,732 16,422 6,349 6,000 5,824 6.000
880.00 Maintenance & Supplies 2,936 2,591 1,577 7,000 5,412 6,000 950.00 Transfer Out to Fund 20 25,000 60,000 30,000
3,603 4,564 6.462 990.00 Calpers Unfunded Liab 4.181 4,564 Total 153,670 149,777 201,788 208,864 174,180 205.354 t 17 23-24 6-24-24 YTD
Unaudited Adopted 6-11-25
Final
25/26
Proposed
21-22
Unaudited
22-23
Unaudited Fund 45: Sewer
Total Revenues 209,154 214,186 216,474 211,736 212,128 216,850 :
Total Expenditures 204,822 212.605 215,241 196,311 174,706 201.795 t :
Total Over/Under 4,333 1,581 1,233 15,425 37,422 15.055 1 Revenue
8 2,124 9,392 3,500 1,732 850 480.00 Interest Earnings
490-00 Penalties & Delinquent Fees 6,398 6,699 5,658 5,500 5,851 6,000 595.00 Sewer Revenues 183.272 187,422 196,262 202.150 203,810 210,000 17,942 5,161 586 736 597.00 Monthly Sewer Bond Fees
Total
19,477
209,154 214,186 216,474 211.736 1
212,128 216.850 !
Expenditures
701.00 Salaries Regular 68,588 45,079 36,314 35,194 30,555 38,214 702.00 Salaries - Overtime
703.00 Salaries-Part-time 16,410 28,521 32,284 34,250 32,481 710.00 Ss/Mc Tax Expense 5,401 5,044 5,272 5,162 5,257 5,408 715.00 Pers Retirement 7,107 6,810 8,007 9,789 9,002 10,364 716,00 457 Retirement 1,243 1,304 1,336 900 846 846
720.00 Health Insurance 1,434 14,576 7,796 12,572 12,794 13,019 721.00 Health Insurance Allow 3,640 4,450 4,079 4,625 3,914 5,580 725,00 SCORE W/C 8,973 4,938 7,340 4,735 4,735 4,860
264 254 193 457 369 363 730.00 Sui Tax Expense
110 400 735.00 Travel & Training
743.00 SCORE Vehicle 295 667 483 271 271 311
745.00 SCORE Liability 7,260 6,555 6,984 6,984 8,296
748.00 Property Insurance 1,156 1,859 2,041 2,032 2,032 750.00 Dues & Subscriptions 88 1,000 931 931
760,00 Professional & Contract Sen/c 6,319 6,287 7,431 13,500 11,277 11.277 760.01 IT 3,218 7,922 985 2,500 2.312 2.312
765.00 Audit Fees 1,625 10,000 10,000
782.00 Engineer Fees 4,101
785.00 Property Taxes 171 108 108 108 108 108
790.00 License & Permits 27,109 28,140 28,497 30,000 28,296 30.000 2,921 299 5,817 2,000 1,701 2,000 795.00 Laboratory Tests 820.00 Postal Expense 612 962 1,056 1,500 1,221 1,500
827,00 Credit Card Fees 1,851 700 634 700
859 258 406 500 323 500 830.00 Telephone Expense
830.30 Cellular
638 705 525 600 513 600
840.10 Electric 2,027 4,033 4.355 5,000 4,515 5,000
777 1,164 755 1,000 1,031 1,100 840.20 Heating
860.00 Vehicle Maintenance 1,395 144 237 1,500 1,443 1,500 865.00 Vehicle Fuel & Oil 1,939 1,572 1,881 2,200 1,924 2,200 100 605 288 225 209 250 870.00 Office Supplies
2,500 261 2,500 875.00 Special Supp & Equip! 2,265 4,704 880.00 Maint& Supplies 533 1,056 1,500 2,434 1,500
897.00 1983 Loan Interest 1,800 1,100 375
900.00 Capital Outlay 25,000
950.00 Transfer Out to Fund 21 25,000 40,000 50,000
990.00 Calpers Unfunded Liab 4,181 3,603 4,564 4,564 6,043 Total 204,822 212,605 215,241 196,311 174.706 I 201.795 I 18 25/26
Proposed
22-23 23-24 24-25 Final 24-25
Unaudited Unaudited Unaudited Amended YTD
6-11-25
21-22
Fund 50-Ambulance
Total Revenues 511.617 257.767 320.048 370.709 337.956 346.200 i Total Expenditures 356.138 272.167 243,262 308.639 265,777 304.324 2 2 2 Total Over/Under 155.480 (14,400) 76,785 62.070 72,179 41.876 2 2 Revenue
598.00 Ambualance Service Fees 511,617 256,617 318,675 370,209 332,605 340,000 598.10 Outside Services 650 1,073 4,265 5,000
599.00 Education Revenue 500 300 500 1,086 1,200
Subtotal Dept. Revenue 511,617 257,767 320,048 370.709 337,956 346,200 2 93,119 53,777 70,100 71,818 73,076 111,820 701.00 Salaries Regular 702,00 OT Salaries 47
703.00 Salaries PT 42,967 34,946 36,614 60,548 44,457 41,000 709.00 Volunteer 22,647
709.50 Volunteer Fire 69,274 2,040
13,984 8,680 8,178 8,642 9,163 11,691 710.00 Ss/Mc Tax Expense 715.00 Pers Retirement 5,241 4,305 6,389 8,277 6,780 8,601 716.00 457 Retirement 258 40 151 150 125
720,00 Health Insurance 12,931 28,481 16,400 20,548 18,240 18,599 721.00 Health Insurance Allov^^ance 197 622 1,139 4,695 725.00 SCORE Workers Comp, 23,517 14,386 5,332 15,583 15,583 21,197 1,330 1,190 890 2,159 1,645 716 730.00 SUI
735.00 Travel & Training 452 315 2,000 783 2,000
900 2,000 1,100 2,000 740.00 Medical Expenses
416 858 496 621 621 863 743.00 SCORE Vehicle
9,337 10,093 11,747 11,747 13,718 744,00 SCORE Liability 747.00 Commercial Auto 5,226 5,226 5,100 5,190 5,190 6,929 1,091 1,754 1,917 1,917 607 748.00 Property Insurance
5,514 11,557 1,395 1,800 2,299 1,800 750.00 Dues And Subscript 760.00 Pro & Contract Sn/cs 35,744 24,180 30,327 32,000 25,811 3,200 760.01 IT 4,510 7,510 1,448 2,500 2,312 6,000
379 66 1,064 500 319 500 780.00 Attorney Fees
800.00 Advertising
820.00 Postal Expense
1,309 1,259 1,695 1,800 1,719 1,800 830.00 Telephone Expense 830.30 Cellular 1,902 929 950 503 950 1,579
840.10 Electric 2,888 2,604 2,515 3,150 2,998 3,150
840.20 Heating 1,018
79 850.00 Equip.Maint.
855.00 Building Maintenance 5,000
860.00 Vehicle Maintenance 2,244 10,496 5,364 20,000 11,971 20,000 865.00 Vehicle Fuel & Oil 15,173 11,288 9,622 8,500 2,846 8,500 865 10 Gasoline 1,109
865,20 Diesel 4,349
1,267 900 1,447 1,200 1,018 870.00 Office Supplies
13,344 11,371 15,998 14,000 11,990 872.00 Medical Supplies 2,542 178 7,604 5,000 3,821 8,000 875.00 Special Supp & Equip 265 418 4,500 252 880,00 Maintenance/Supplies
888.00 Bad Debt Exp.
900.00 Capital Outlay
950.00 Transfer Out
528 917 893 987 364 1,010 990.00 Unfunded Liability
Subtotal 356,138 272,167 243,262 308,639 265,777 304,324 19 25/26
Proposed
24-25
Final
Amended
22-23 23-24 24-25
Unaudited
21-22
Unaudited Unaudited Unaudited
22-23
YTD
Fund 53-COPS 6-11-25
Total Revenues 168,324 172,572 165,806 186,436 196,500 194,930 200,000 171,838 122,262 241,141 303,390 218,435 183,152 183,074 Total Expenditures Total Over/Under (3,514) 50,311 (75.334) (116,954) (21,935) 11,778 16,926 Revenue
54 27 30 267 500 267 480,00 Interest Earnings
520,00 COPS Revenues 156,727 161,285 165,271 186,159 196,000 194,663 200,000 10,483 11,261 505 10 535,00 Special PD Fees
537.00 CCW 1,060
Total 168,324 172,572 165.806 186,436 196,500 194,930 200,000 Expenditures
701.00 Salaries Regular 93,398 71,407 94,072 68,436 56,894 59,322 8,440 15,000 10,100 8,000 701.50 On Call Pay
702.00 Salaries OT 4,215 674
703.00 Salaries PT 26,462 28,700 34,206 30,495 30,826
650 2,000 2,000 1,000 705.00 Uniform Allowance
710.00 SS/MC 379 (11) 5,687 10,239 9,330 7,732 6,896
715.00 PERS Retirement 15,524 111 11,373 17,001 10,882 7,326 8,491 200 236 1,082 1,400 1,218 1,100 716.00 457 Retirement
10,126
2,830
720.00 Health Ins 13,261 536 7,825 13,780 21,196 13,492 721.00 Health Ins. Allow 7,163 952 2,634 3,200
7,380 9,702 5,085 3,623 4,432 725.00 Workers Comp.
7763.18 1 433 436 605 328 484 730.00 Sui Tax Expense
2626 85 5,483 189 500 225 1,000 735.00 Travel & Training 216 216 225 741.00 ADWRP
538 448 448 917 743.00 Vehicle Insurance
745.00 SCORE-Uability 4,068 (4,068) 13,712 12,432 8,468 8,468 9,323 586 591 646 748.00 Property Insurance
577 750.00 Dues & Subscriptions
760.00 Prof. & Contract Services 769
760,01 IT Services 142 7,922 692 3,500 2,480 5,000
780.00 3,835 Attorney Fees
1,530 118 1,627 1,947 2,000 1,539 1,500 830.00 Telephone 830.30 Cellular 1,386 111 1,235 1,022 1,000 968 1,000
517 940 1,400 1,335 1,500 840.10 Electric
1,586 1,118 1.300 1,272 1,500 840.20 Heating
860.00 Vehicle Maint 2,401 1,610 6,197 500 379 2,000
865.00 Vehicle Fuel 4,215 5,732 8,232 8,500 7,020 7,000 413 808 1,000 870.00 Office Supplies
1,187 44,456 6,840 5,000 3,908 875.00 Special Supplies
899.10 PAL( Library)
899.10 PAL
5,000 5,000 5,000 5,000 5,000
5,000 5,000 5,000
59,376 9,040 7,000 900.00 Capital Outlay
950.00 Transfers Out (Pool) 108,723 5,000 5,000 5,000 5,000 5,000 11,741 14,802 1,138 2,677 2,591 420 990.00 CalPERS Unfunded Liability Total 171,838 122,262 241,141 303,390 218,435 183,152 183,074 20 25/26
Proposed
23-24 24-25 Final 24-25
Budget
21-22
Unaudited Unaudited Unaudited Unaudited
22-23 22-23
YTD Fund 60-Fire Dept. Repimnt
6-11-25
Total Revenues 18,500.00
Total Expenditures 18.549.00
Total Over/Undar (49.001
Revenue
480.00 Interest Eaminas
606.00 50/50 Grant 18,500.00 18,000.00
610.00 Conlrifautions
690 00 Transfers In
Total 18,500.00
Expenditures
860.00 Vehicle Maintenance
18,549.00 18,000.00 10,430-00 875.00 Special Dept, Supplies & Equip. 950.00 Transfer Out
Total 18.549.00 16,000.00 10,43000
25/26
Proposed
23-24 24-25 Final 24-25 YTD
Unaudited Budget 6-11-25
21-22 22-23 22-23
Unaudited Unaudited Unaudited Fund 61-Ambuiance Replacement total Revenues
Total Expenditures
Total OverftJnder
Revenue
480.00 Interest Earnings
690.00 Transfers In
Tout
Expenditures
875.00 Special Dept. Supplies/Equipmeni
950.00 Transfers Out
Total
25/26
Proposed
23-24 24-25 Final
Unaudited Unaudited Unaudited Unaudited Budget
20-21 21-22 22-23 YTD
6-11-25 Fund 62-Police Dept Repalcement
Total Revenues
Total Expenditures
1.1D2 15.463 487 2.000 1^57^
5.120 6.860
(3.5501
15.000 1
(8.1801 1.102 15.453 487 (13.0001 Total OverfUnder t
Revenue
42 42 480.00 Interest Earnings 105 1,500 1,360 1,500 535.00 Special Police Dept Fees 453 240 500 210 200 537.00 CCW Permits 1,060
100 560.00 Tow Fees/14601 Admin.
15.000 Wellness Grant
487 2.000 1.570 1,700 Tptai 1.102 15.453 1
Expenditures
875.00 Special
Dept. Supplies/Equipment 15,000 5,120 9,880
950 00 Transfers Out
15.000 5.120 9.8B0 Total t
21 23-24
Unaudited
21-22
Unaudited
22-23
Unaudited
24-25 Final 24-25 YTD
Budget
25126
Fund 70; CDBG 6-11-25 Proposed
Total Revenues 391.536 316.136 125.566 36.500 I
289.858 I
241.000 1
Total Expenditures 19.080 15.737 1,527 6.635 6.635 10.000 Total Over/Under
1 372.456 300.399 124.039 29.865 283.223 231.000 1
Revenue
480.00 1.678 3.076 25.942 19.500 15,493 20,000 Interest Earnings 482.00 Program Interest 9,020 13.211 13,698 17.000 11,308 11,000 605.00 State Grants
630.00 Admin Fees 10,000
Loan Receivable 380,638 299,849 85,926 263.057 200.000
Total 391.536 316.136 125.566 36.500 289.858 241.000
Expenditures
701.00 Salaries Regular 7.524 4.887
703.00 Part-Time 1.162
555 501 710.00 Ss/Mc Tax Expense
715.00 Pers Retirement 569 642
716.00 457 Retirmemenl 230 216
720.00 Health Insurance 1,196 1,116
721.00 Health Ins, Allowanc 494
725.00 SCORE W/C Liability 779
33 27 730.00 Sui Tax Expense
745.00 SCORE Liability 572
760.00 2.380 265 1.527 6.635 6,635 Prof & Contract Services 760.01 IT
760.00 PreAudit Fees 2,575
765.00 Audit Fees 1,019
780.00 Attorney Fees 495 5,442
800.00 Advertising
100 16 820.00 Postal Expense
847.00 GNC Administration 1.625 10,000
950.00 Transfer Out
397 990.00 Calpers Unfunded Liab
Total 15.737 1,527 6.63S 6,635 10,000 19,080
22