Agenda — Gridley City Council, May 6, 2024 (part 1 of 2)

GRIDLEY CITY COUNCIL AGENDA: Regular Meeting of 5-6-24 Page 1 of 3 “Our purpose is to continuously enhance our community’s vitality and overall quality of life. We are committed to providing high quality, cost-effective municipal services and forming productive partnerships with our residents and regional organizations. We collectively develop, share, and are guided by a clear vision, values, and meaningful objectives.” The Public is encouraged to attend and participate in person. Comments from the public on agenda items will be accepted until 4 pm on May 6th, 2024, via email to [email protected] or via the payment/document drop box at Gridley City Hall and will be conveyed to the Council for consideration.

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CALL TO ORDER - Mayor Farr

ROLL CALL
PLEDGE OF ALLEGIANCE – Vice Mayor Johnson
PROCLAMATION – None

INTRODUCTION OF NEW OR PROMOTED EMPLOYEES
• Kourtney Nunes – Public Safety Dispatcher
COMMUNITY PARTICIPATION FORUM - Members of the public may address the City Council on matters not listed on the agenda. The City Council may not discuss nor take action on any community participation item brought forward by a member of the community. Comments are requested to be limited to three (3) minutes.

CONSENT AGENDA

1. City Council Minutes Dated April 15, 2024
Gridley City Council – Regular Meeting Agenda
Monday, May 6, 2024; 6:00 pm
Gridley City Hall, 685 Kentucky Street, Gridley, CA 95948 GRIDLEY CITY COUNCIL AGENDA: Regular Meeting of 5-6-24 Page 2 of 3

2. Resolution 2024-R-010: A Resolution of The City of Gridley Authorizing the Amendment of Eide Bailly’s Contract for FY 2023/2024 – amendment approved at April 15th regular meeting

3. Resolution 2024-R-011: A Resolution of the City of Gridley Authorizing the amendment of RSG’s Contract for FY 2023/2024 – amendment approved at April 15th regular meeting

4. February and March 2024 Expenditure Reports

ITEMS FOR CONSIDERATION

5. FY 2021/2022 Audit Report

6. Temporary Property Lease Request from Pacific Gas and Electric Company for Lot 7 at the Industrial Park

7. Resolution 2024-R-012: A Resolution of the City Council of the City of Gridley Authorizing the Finance Director to Write Off $34,484.82 in Delinquent Utility Accounts from Calendar 2019 to 2023

8. Resolution 2024-R-013: A Resolution to Enter into an Agreement with the State of California Department of Transportation for the Maintenance of Frontage Improvements, Lights, Landscaping, Irrigation, and any other Components withing the SR 99 Right-Of-Way Corridor: 03-BUT-099, PM 3.10-5.00
CITY STAFF AND COUNCIL COMMITTEE REPORTS - Brief updates from City staff and brief reports on conferences, seminars, and meetings attended by the Mayor and City Council members, if any.

CITY ADMINISTRATOR REPORTS - Brief updates and reports on conferences, seminars, and meetings attended by the City Administrator, if any.

POTENTIAL FUTURE CITY COUNCIL ITEMS - (Appearing on the Agenda within 30 days):

Gridley Unified School District Land Dedication (Laurel Street) 5/20/2024 Travel Policy 5/20/2024
Procurement Policy 5/20/2024
Accounting Services RFP 5/20/2024
FY 2022/2023 Financials 5/20/2024
Caltrans SHOPP Presentation 5/20/2024
Housing Element 5/20/2024
Budget Study Session #1 5/20/2024

CLOSED SESSION

9. Closed Session Conference with Labor Negotiators Pursuant to Government Code 54957.6 Concerning Management MOU Contract and Benefits
GRIDLEY CITY COUNCIL AGENDA: Regular Meeting of 5-6-24 Page 3 of 3

10. Closed Session Conference with Labor Negotiators Pursuant to Government Code 54957.6 to Meet and Confer with IBEW1245

11. Closed Session Discussion with Legal Counsel Pursuant to Government Code 54956.95 to Discuss Liability Claims Presented to the City by Claimant Michael Alvarez ADJOURNMENT – adjourning to a Regular meeting on May 20th, 2024.

NOTE 1: POSTING OF AGENDA- This agenda was posted on the public bulletin board at City Hall at or before 6:00 p.m., May 3rd, 2024. This agenda along with all attachments is available for public viewing online at www.gridley.ca.us and at the Administration Counter in City Hall, 685 Kentucky Street, Gridley, CA.

NOTE 2: REGARDING UNSCHEDULED MATTERS – In accordance with state law, it shall be the policy of this Council that no action shall be taken on any item presented during the public forum or on unscheduled matters unless the Council, by majority vote, determines that an emergency situation exists, or, unless the Council by a two-thirds vote finds that the need to take action arose subsequent to the posting of this agenda.

GRIDLEY CITY COUNCIL AGENDA: Regular Meeting of 4-15-24 Page 1 of 4 “Our purpose is to continuously enhance our community’s vitality and overall quality of life. We are committed to providing high quality, cost-effective municipal services and forming productive partnerships with our residents and regional organizations. We collectively develop, share, and are guided by a clear vision, values, and meaningful objectives.”

CALL TO ORDER
Mayor Farr called the meeting to order at 6:00 pm.

ROLL CALL
Councilmembers

Present: Farr, Roberts, Calderon, Johnson

Absent: Sanchez
Arriving after roll call: None
Staff Present: Elisa Arteaga, City Administrator
Todd Farr, Police Lieutenant
Tony Galyean, City Attorney
Martin Pineda, Finance Director
Donna Decker, City Planner

PLEDGE OF ALLEGIANCE
Councilmember Roberts led the Pledge of Allegiance.

PROCLAMATION – None
INTRODUCTION OF NEW OR PROMOTED EMPLOYEES - None

COMMUNITY PARTICIPATION FORUM
Christian Garcia of Waste Management updated Council on the timeline of notices to be mailed out of possible lien to past due Waste Management customers. He also explained there would be clarification as to what amount is lien-able on the upcoming round of notices.

CONSENT AGENDA

1. City Council Minutes Dated March 4, 2024 (amended), March 18 (special meeting) and March 18 (regular meeting), 2024

2. Ordinance No. 849-2024: Second Reading and Adoption by Title Only of Ordinance 849- 2024 to add the Agricultural Overlay District Zoning Designation Allowing Commercial Gridley City Council – Regular Meeting Minutes
Monday, April 15, 2024; 6:00 pm
Gridley City Hall, 685 Kentucky Street, Gridley, CA 95948 GRIDLEY CITY COUNCIL AGENDA: Regular Meeting of 4-15-24 Page 2 of 4 Agricultural Production Until the Residentially Zoned Property is Developed. The Site Has a General Plan Land Use Designation of Residential and an Underlying Zoning Designation of Single-Family Residential District (R-1). The Property Is Located on the East Side of West Biggs Gridley Road, North and Contiguous to the Heron Landing Subdivision (APN 022-210- 092)

3. Resolution No. 2024-R-009: A Resolution of the City of Gridley Authorizing the Purchase of 3-Phase Transformers and Appropriating Supplemental Funds (Purchase Approved at the March 18, 2024, Regular Council Meeting)

4. RSG Contract Amendment FY 23/24
Motion: to approve consent agenda as presented.

MOTION: Roberts
SECOND: Johnson
ROLL CALL VOTE: 4-0
Ayes: Roberts, Johnson, Calderon, Farr

ITEMS FOR CONSIDERATION

5. Butte Subbasin Groundwater Sustainability Agency Second Amendment to Cooperation Agreement
City Administrator Arteaga presented the second amendment of the cooperation agreement originally entered into by the City in 2019. Administrator Arteaga explained that the Butte Advisory Board agreed to equally distribute the anticipated 5-year costs between the 11 Ground Sustainability Agencies.

Motion: to approve the second amendment of the Butte Subbasin Groundwater Sustainability Agency Cooperation Agreement.

MOTION: Roberts
SECOND: Calderon
ROLL CALL VOTE: 4-0
Ayes: Roberts, Johnson, Calderon, Farr

6. Amendment of Eide Bailly’s FY 23/24 Contract and Approval for FY 24/25 and FY 25/26 Contract
Finance Director Matin Pineda presented the amendment to the Eide Bailly contract for FY 23/24 and explained the one time $15,000 supplemental appropriation was to cover the needed costs for Eide Bailly to continue assisting the City with completing the past two City-wide audits as well at the TDA Audits. Finance Director Pineda informed Council that the associated costs may be less than the $15,000 but he wanted to ensure there would be enough funds appropriated.

GRIDLEY CITY COUNCIL AGENDA: Regular Meeting of 4-15-24 Page 3 of 4 Finance Director also requested the approval of the Eide Bailly contract for FY 24/25 and FY 25/26.

Motion: to approve the amendment for FY 23/24 and approve the FY 24/25, 25/26 contracts.

MOTION: Calderon
SECOND: Roberts
ROLL CALL VOTE: 4-0
Ayes: Roberts, Johnson, Calderon, Farr

7. Code Enforcement and Abatement of Nuisance Property
City Administrator Arteaga addressed Council regarding the urgent need to attempt entering a Health and Safety Receivership for 110 and 390 Virginia St to abate each property. Administrator Arteaga presented a PowerPoint showing the current conditions and informed Council of the numerous attempts made by our Code Enforcement Officer to contact property owners. City Attorney Tony Galyean explained the steps the City would need to take in order to find a Health and Safety Receiver that could assist with abatement and possible demolition. Fire Chief Chip Fowler explained the conditions of the buildings from the Fire Departments perspective and explained the difficulties the Fire Department would face if there were another structural fire.

Mayor Farr felt strongly that the abatement of the properties should be high priority and acted on by City staff as soon as possible.

Motion: to instruct City Administrator Arteaga and City Attorney Galyean to investigate obtaining the properties via Health and Safety Receivership.

MOTION: Johnson
SECOND: Roberts
ROLL CALL VOTE: 4-0
Ayes: Roberts, Johnson, Calderon, Farr

CITY STAFF AND COUNCIL COMMITTEE REPORTS
Councilmember Calderon reported on his attendance at the Butte County Behavioral Health meeting, the Butte County Association of Governments meeting, and the Butte County Air Quality Management meeting.

Vice Mayor Johnson reported his attendance at the Yuba Sutter Mosquito and Vector Control District meeting as well as the Sutter Butte Flood Control Agency meeting.

CITY ADMINISTRATOR REPORTS
City Administrator Arteaga informed Council of her attendance at the NCPA Facilities meeting.

GRIDLEY CITY COUNCIL AGENDA: Regular Meeting of 4-15-24 Page 4 of 4 POTENTIAL FUTURE CITY COUNCIL ITEMS - (Appearing on the Agenda within 30 days):

Gridley Unified School District Land Dedication (Laurel Street) 5/6/2024 Utility Write Offs 5/6/2024
Procurement Policy 5/6/2024
Accounting Services RFP 5/6/2024
Utility Write Offs 5/6/2024
Caltrans SHOPP Presentation 5/6/2024

CLOSED SESSION

8. Closed Session Conference with Labor Negotiators Pursuant to Government Code 54957.6 Concerning Management MOU Contract and Benefits
Council went into closed session at 6:50 pm and came out at 7:34 pm with no reportable action.

ADJOURNMENT
With no other items left to discuss, Mayor Farr adjourned to the next Regular meeting on May 6th, 2024.

Elisa Arteaga, City Administrator
City Council Agenda Item #2
Staff Report
Date: May 06, 2024
To: Mayor and City Council
From: Martin Pineda, Finance Director
Subject: Amendment of Eide Bailly’s contract for FY 2023/2024 Recommendation
Staff respectfully requests that the Mayor and City Council review the supplemental appropriation and approve.

Background
On April 15, 2024, the council approved to amend Eide Bailly’s contract for FY 2023-2024 by $15,000.

This increase is to continue to assist the city with audits and training finance staff.

Fiscal Impact
An $15,000 dollar increase for the amendment of the contract.

Attachments
Resolution No. 2024-R-010: Supplemental Appropriation - EB Amendment x Regular
Special
Closed
Emergency
RESOLUTION NO.
2024-R-010
A RESOLUTION OF THE CITY OF GRIDLEY AUTHORIZING THE AMENDMENT OF EIDE BAILLY’S CONTRACT FOR FY 2023/2024
WHEREAS, the City of Gridley has utilized Eide Bailly (“EB”) Accounting consulting services; and
WHEREAS, the City of Gridley desires to utilize EB’s services for assistance with all of the citywide audits, and training Finance Staff on procedures; and NOW, THEREFORE, BE IT RESOLVED BY THE GRIDLEY CITY COUNCIL to approve the supplemental appropriation from the Finance account 010-4180-53600 for a total not to exceed $15,000.

I HEREBY CERTIFY that the foregoing resolution was duly introduced and passed at a regular meeting of the City Council of the City of Gridley held on the 6th of May, 2024, by the following vote:

AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSTAIN: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
ATTEST: APPROVE:

Elisa Arteaga, City Clerk Michael W. Farr, Mayor
City Council Agenda Item #3
Staff Report
Date: May 06, 2024
To: Mayor and City Council
From: Martin Pineda, Finance Director
Subject: Amendment of RSG’s contract for FY 2023/2024
Recommendation
Staff respectfully requests that the Mayor and City Council review the supplemental appropriation and approve.

Background
On April 15, 2024, the council approved to amend RSG’s contract for $8,000. This is to assist the city with the sale of parcels at the industrial park and using the LRPMP as guidance.

Fiscal Impact
An $8,000 dollar increase for the amendment of the contract.

Attachments
Resolution No. 2024-R-011: Supplemental Appropriation - RSG Amendment x Regular
Special
Closed
Emergency
RESOLUTION NO.
2024-R-011
A RESOLUTION OF THE CITY OF GRIDLEY AUTHORIZING THE AMENDMENT OF RSG’S CONTRACT FOR FY 2023/2024
WHEREAS, the City of Gridley has utilized RSG consulting services; and WHEREAS, the City of Gridley desires to utilize RSG’s services for assistance with the sale of parcels at the industrial park; and
WHEREAS, the City of Gridley, with the assistance, will utilize the LRMPM as a guidance; and
NOW, THEREFORE, BE IT RESOLVED BY THE GRIDLEY CITY COUNCIL to approve the supplemental appropriation from the Successor Agency account 215-4250-53600 for a total not to exceed $8,000.00.

I HEREBY CERTIFY that the foregoing resolution was duly introduced and passed at a regular meeting of the City Council of the City of Gridley held on the 6th of May, 2024, by the following vote:

AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSTAIN: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
ATTEST: APPROVE:

Elisa Arteaga, City Clerk Michael W. Farr, Mayor
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February 2024
Expenditure Report
Check Report
Gridley, CA gy Check Number
Date Range: 02/01/2024 - 02/29/2024
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Bank Code: General Checking-General Checking
49501 99 SMOG AND TUNE UP 02/01/2024 Regular 0.00 112.00 976049 ARKO7 AARON KULLAR 02/01/2024 Regular 0.00 81.75 976050 AME31 AMERICAN RIVER COLLEGE 02/01/2024 Regular 0.00 129.00 976051 AND12 ANDE5POOLSUPPLY 02/01/2024 Regular 0.00 166.11 976052 ANI01 ANIXTER 02/01/2024 Regular 0.00 1,769.63 976053
ARA01 ARAMARK UNIFORM SERVICES 02/01/2024 Regular 0.00 16.99 976054 ASCO2 ,gçCgp 02/01/2024 Regular 0.00 500.00 976055
GALOS ASHLEYAYALA 02/01/2024 Regular 0.00 275.00 976056 AC01 ASHLEY CARSON 02/01/2024 Regular 0.00 85.00 976057 ATT0001 AT&T 02/01/2024 Regular 0.00 226.18 976058
AUT03 AUTO ZONE INC. 02/01/2024 Regular 0.00 32.48 976059 BA104 BAILEY'S INC. 02/01/2024 Regular 0.00 970.58 976060 STE15 BECK STEWART 02/01/2024 Regular 0.00 90.00 976061 BECO2 BECK'S SHOES, INC. 02/01/2024 Regular 0.00 400.00 976062 BUT01 BUTTE AUTO PARTS 02/01/2024 Regular 0.00 868.80 976063 ACE02 CANDELARIO ACE HARDWARE 02/01/2024 Regular 0.00 1,126.79 976064 **Void** 02/01/2024 Regular 0.00 0.00 976065
NAK02 CARSON NAKO 02/01/2024 Regular 0.00 77.25 976066
CA511 CASEY'S AUTO REPAIR 02/01/2024 Regular 0.00 256.08 976067 CIT17 CITY OF OROVILLE 02/01/2024 Regular 0.00 8,796.35 976068 CL001 CLOSE LUMBER INC 02/01/2024 Regular 0.00 154.42 976069 COM17 COMCAST 02/01/2024 Regular 0.00 401.10 976070
JOH0001 CONNER JOHNS 02/01/2024 Regular 0.00 81.75 976071 COROl CORBIN WILLITS SYSTEM, IN 02/01/2024 Regular 0.00 2,433.89 976072 DAN03 DAN-GERINC 02/01/2024 Regular 0.00 452.24 976073
BIR02 DANNY BIRKHOLTZ 02/01/2024 Regular 0.00 92.16 976074 DATA01 DATAMARS INC. 02/01/2024 Regular 0.00 389.75 976075 BAR13 DAVIAN BARAJAS 02/01/2024 Regular 0.00 82.50 976076 DECO2 DECKER ENGINEERING SERVICES, LLC 02/01/2024 Regular 0.00 11,715.00 976077 DEL06 DELL MARKETING L.P. 02/01/2024 Regular 0.00 4,771.33 976078 DEP20 DEPT OF INDUSTRIALRELATI 02/01/2024 Regular 0.00 225.00 976079 R&DOS DOMENICO F BELLOCCI 02/01/2024 Regular 0.00 3,842.07 976080 DUROl DURHAM PENTZ TRUCK CENTER 02/01/2024 Regular 0.00 585.00 976081 EMB03 EMBLEM ENTERPRISES 02/01/2024 Regular 0.00 436.52 976082 EVE03 EVERBANK 02/01/2024 Regular 0.00 96.56 976083
FEDOl FEDERAL EXPRESS CORP 02/01/2024 Regular 0.00 50.30 976084 FGLOl FGL ENVIRONMENTAL, INC. 02/01/2024 Regular 0.00 606.00 976085 GL005 GLOBAL OFFICE INC 02/01/2024 Regular 0.00 1,023.16 976086 GRI01 GRIDLEY COUNTRY FORD 02/01/2024 Regular 0.00 1,156.68 976087 GRI18 GRIDLEY VETERINARY HOSP 02/01/2024 Regular 0.00 259.00 976088 HU501 HOST BROTHERS 02/01/2024 Regular O.QO 154.74 976089 IND08 INDEPENDENT UTILITYSUPPL 02/01/2024 Regular 0.00 435.16 976090 NEL01 J C NELSON SUPPLY CO 02/01/2024 Regular 0.00 152.33 976091 NAK01 JAXON NAKO 02/01/2024 Regular 0.00 77.25 976092
JNA01 JOSELYNNAVARRO 02/01/Z024 Regular 0.00 82.50 976093 JA501 1USTINE ANN SPEEGLE 02/01/2024 Regular 0.00 166.50 976094 KIM03 KIMBALL MIDWEST 02/01/2024 Regular 0.00 197.13 976095 LEA03 LEAGUE OF CACITIES-SAC. VALLEY DIV. 02/01/2024 Regular 0.00 100.00 976046 LIG03 LIGHTBEAM POWER COMPANY 02/01/2024 Regular 0.00 2,520.50 976097 LMOl LUISMURILLO 02/01/2024 Regular 0.00 81.75 976098
MAC0002 MACQUARIE EQUIPMENT CAPITAL INC. 02/01/2024 Regular 0.00 281.00 976099 MACOl MAC'S HARDWARE &RENTAL 02/01/2024 Regular 0.00 440.00 976100 MES02 MESSENGER PUBLISHING GROU 02/01/2024 Regular 0.00 808.00 976101 CLASO Michael J. Clayton 02/01/2024 Regular 0.00 810.00 976102 4; 30/2024 10:37_: ZO AI~1 Pageiof 8
Check Report Date Range: 02/01/2024 - 02/29/2024
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number NOR11 Northern California Joint Pole Assoc. 02/01/2024 Regular 0.00 845.84 976103 NOR02 NORTHERN CALIFORNIA POWER AGENCY 02/01/2024 Regular 0.00 126,404.00 976104 OFF02 OFFICE DEPOT 02/01/2024 Regular 0.00 594.53 976105 BIG02 ORCHARD HOSPITAL 02/01/2024 Regular 0.00 370.00 976106 PGE01 P G & E CO 02/01/2024 Regular 0.00 4,247.21 976107 PITOl PITNEY BOWES 02/01/2024 Regular 0.00 475.93 976108 PLA01 PLATT ELECTRIC SUPPLY (RE 02/01/2024 Regular 0.00 19.15 976109 TRI05 PREMIER PRINT &MAIL 02/01/2024 Regular 0.00 1,468.36 976110 RCHOl RACHEL CHAND 02/01/2024 Regular 0.00 182.50 976111 STE13 REGAN STEWART 02/01/2024 Regular 0.00 90.00 976112 RICOl Rich, Fuidge, Bordsen &Gaylean, Inc. 02/01/2024 Regular 0.00 5,742.25 976113 STA01 STANDARD INSURANCE CO 02/01/2024 Regular 0.00 8,649.05 976114 SYA01 CALMAT CO. 02/01/2024 Regular 0.00 3,693.38 976115 TERO3 TEREX UTILITIES WEST 02/01/2024 Regular 0.00 1,016.51 976116 UPSOS THE UPS STORE 02/01/2024 Regular 0.00 32.04 976117 YCOl THE YETI COMPANY 02/01/2024 Regular 0.00 6,384.46 976118 05805 US BANK 02/01/2024 Regular 0.00 676.08 976119
USBOS US BANK 02/01/2024 Regular 0.00 60.31 976120
05605 US BANK 02/01/2024 Regular 0.00 47.77 476121
USBOS US BANK 02/01/2024 Regular 0.00 150.83 976122
USBOS US BANK 02/01/2024 Regular 0.00 60.33 976123
SCH12 VALORIE SCHNEIDER 02/01/2024 Regular 0.00 21.61 976124 VER02 VERIZON WIRELESS 02/01/2024 Regular 0.00 1,906.32 976125 **Void** 02/01/2024 Regular 0.00 0.00 976126
VISO4 VISION SERVICE PLAN - (CA 02/01/2024 Regular 0.00 612.09 976127 WHE02 WHEELER RANCH &FEED 02/01/2024 Regular 0.00 25.71 976128 WRE02 WREGIS 02/01/2024 Regular 0.00 54.35 976129
YBA01 YBA SHIRTS, INC 02/01/2024 Regular 0.00 535.50 976130 STAOZ CA DEPT OF TAX &FEE ADMI 02/05/2024 Regular 0.00 3,270.00 976136 CSANOl CARMEN SANTANA 02/05/2024 Regular 0.00 294.25 976137 COL0001 COLANTUONO, HIGHSMITH & WHATLEY, PC 02/05/2024 Regular 0.00 6,099.64 976138 ART50 ELISAL. ARTEAGA 02/05/2024 Regular 0.00 535.66 976139 IMP01 U.S. BANK CORPORATE PAYMENT SYSTEMS 02/05/2024 Regular 0.00 12,197.03 476140 **Void** 02/05/2024 Regular 0.00 0.00 976141
**Void** 02/05/2024 Regular 0.00 0.00 976142
**Void** 02/05/2024 Regular 0.00 0.00 976143
**Void** 02/05/2024 Regular 0.00 0.00 976144
**Void** 02/05/2024 Regular 0.00 0.00 976145
ASI01 ADMINISTRATIVE SOLUTIONS 02/06/2024 Regular 0.00 1,365.00 976146 STA02 CA DEPT OF TAX &FEE ADMI 02/06/2024 Regular 0.00 8,207.13 976147 **Void** 02/06/2024 Regular 0.00 0.00 976148
ACE02 CANDELARIO ACE HARDWARE 02/06/2024 Regular 0.00 27.98 976149 CHA05 CHAMBER OF COMMERCE 02/06/2024 Regular 0.00 100.00 976150 COM17 COMCAST 02/06/2024 Regular 0.00 158.57 976151
EFF01 EFFICIENCY SERVICES GROUP, LLC 02/06/2024 Regular 0.00 3,580.00 976152 KIM03 KIMBALL MIDWEST 02/06/2024 Regular 0.00 366.69 976153 MAX01 MAX WALTERS 02/06/2024 Regular 0.00 1,290.00 976154 TRI05 PREMIER PRINT &MAIL 02/06/2024 Regular 0.00 968.88 976155 RICOl Rich, Fuidge, Bordsen &Gaylean, Inc. 02/06/2024 Regular 0.00 4,920.25 976156 STB01 STB ELECTRICAL TEST 02/06/2024 Regular 0.00 169.02 976157 ADVOS SUPERIOR CALIFORNIA OFFICE EQUIPMENT, INC 02/06JZ024 Regular 0.00 1,926.80 476158 UPSOS THE UPS STORE 02/06/2024 Regular 0.00 692.04 976159 TJK01 T1KM TRANSPORTATION CONSULTANTS 02/06/2024 Regular 0.00 259.84 976160 ARKOl AARON KULLAR 02/15/2024 Regular 0.00 164.25 976167 ACC08 ACCESS INFORMATION MANAGEMENT 02/15/2024 Regular 0.00 150.69 976168 ALW01 ALYSSA WALTON 02/15/2024 Regular 0.00 149.25 976169 AME17 AMERICAN LEGAL 02/15/2024 Regular 0.00 495.00 976170 APA01 AP AIR INC. 02/15/2024 Regular 0.00 59.57 976171
ARA01 ARAMARK UNIFORM SERVICES 02/15/2024 Regular 0.00 16.99 976172 ARC001 ARCHIVESOCIAL, INC 02/15/2024 Regular 0.00 4,188.00 976173 ATTO8 AT&T 02/15/2024 Regular 0.00 64.10 976174
•1j:?0(2024 10:32:20 AM Page Z of 8
Check Report Date Range: 02/01/2024 - 02/29/2024
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number ATT14 AT&T 02/15/2024 Regular 0.00 27.87 976175
ATTOS AT&T 02/15/2024 Regular 0.00 64.10 976176
A1T14 AT&T 02/15/2024 Regular 0.00 240.72 976177
ATT08 AT&T 02/15/2024 Regular 0.00 31.57 976178
ATT14 AT&T 02/15/2024 Regular 0.00 29.37 976179
ATT14 AT&T 02/15/2024 Regular 0.00 984.29 976180
ATT08 AT&T 02/15/2024 Regular 0.00 31.57 976181
ATT08 AT&T 02/15/2024 Regular 0.00 31.57 976182
AUT03 AUTO ZONE INC. 02/15/2024 Regular 0.00 184.80 976183 STE15 BECK STEWART 02/15/2024 Regular 0.00 150.00 976184 JAM0001 BEVERLY A. JAMISON 02/15/2024 Regular 0.00 75.00 976185 BUT01 BUTTE AUTO PARTS 02/15/2024 Regular 0.00 106.81 976186 ACE02 CANDELARIO ACE HARDWARE 02/15/2024 Regular 0.00 446.94 976187 NAK02 CARSON NAKO 02/15/2024 Regular 0.00 142.50 976188 CHA05 CHAMBER OF COMMERCE 02/15/2024 Regular 0.00 100.00 976189 CM001 COLLIN MOREY 02/15/2024 Regular 0.00 90.00 976190 COM17 COMCAST 02/15/2024 Regular 0.00 169.11 976191
JOH0001 CONNER JOHNS 02/15/2024 Regular 0.00 165.00 976192 BAR13 DAVIAN BARAJAS 02/15/2024 Regular 0.00 165.00 976193 DECO2 DECKER ENGINEERING SERVICES, LLC 02/15/2024 Regular 0.00 8,992.50 976194 DEP02 DEPARTMENT OF FORESTRY AND FIRE PROTECT 02/15/2024 Regular 0.00 293,766.52 976195 DEP13 DEPARTMENT OF JUSTICE 02/15/2024 Regular 0.00 343.00 976196 DOCU01 DOCUSIGN, INC. 02/15/2024 Regular 0.00 2,818.40 976197 FGL01 FGL ENVIRONMENTAL, INC. 02/15/2024 Regular 0.00 181.00 976198 F0002 FOOTHILL FIRE PROTECTION, 02/15/2024 Regular 0.00 575.00 976199 GEN06 GENERAL PACIFIC, INC. 02/15/2024 Regular 0.00 69,385.88 976200 GM01 GLORIA MUNIZ 02/55/2024 Regular 0.00 23.50 976201
HAR12 HARTFORD INSURANCE CO OF THE MIDWEST 02/15/2024 Regular 0.00 2,036.00 976202 HOUO3 HOUSING TOOLS LLC 02/15/2024 Regular 0.00 120.00 976203 NAK01 JAXON NAKO 02/15/2024 Regular 0.00 144.75 976204
JEFOS JEFFREY ADAMS 02/15/2024 Regular 0.00 75.00 976205 WE103 JENNIFER WEISS 02/15/2024 Regular 0.00 125.00 976206 JNA01 JOSELYNNAVARRO 02/15/2024 Regular 0.00 165.00 976207 1AS01 1USTINE ANN SPEEGLE 02/15/2024 Regular 0.00 276.40 976208 WOL30 KEN WOLFE 02/15/2024 Regular 0.00 75.00 97b209
CUR02 L.N. CURTIS AND SONS 02/15/2024 Regular 0.00 11,856.53 976210 LAKOl LAKEVIEW PETROLEUM CO 02/15/2024 Regular 0.00 17,241.24 976211 SCHOl LESSCHWAB TIRE CENTER 02/15/2024 Regular 0.00 1,006.44 976212 LMOl LUISMURILLO 02/15/2024 Regular 0.00 164.25 976213
MAC01 MAC'S HARDWARE &RENTAL 02/íS/2024 Regular 0.00 404.33 976214 ESP30 MARY ESPINO 02/15/2024 Regular 0.00 50.00 976215
MES02 MESSENGER PUBLISHING GROU 02/15/2024 Regular 0.00 630.50 976216 MIN07 MINASIAN, MEITH, SOARES, SEXTON & COOPEF 02/15/2024 Regular 0.00 149.85 976217 CAL76 NATHANIEL CALLAWAY 02/íS/2024 Regular 0.00 247.96 976218 NORli Northern California Joint Pole Assoc. 02/15/2024 Regular 0.00 13.63 976219 ONE02 ONESOURCESUPPLYSOLUTIONS 02/15/2024 Regular 0.00 1,569.06 976220 ORE01 O'REILLY AUTOMOTIVE, INC. 02/15/2024 Regular 0.00 1.91 976221 PGE01 P 6&ECO 02/15/2024 Regular 0.00 761.26 476222
PCA01 POLICY CONSULTING ASSOCIATES, LLC 02/15/2024 Regular 0.00 6,940.00 976223 PRE03 PREMIER ACCESS INSURANCE 02/15/2024 Regular 0.00 7,529.23 976224 TRI05 PREMIER PRINT &MAIL 02/15/2024 Regular 0.00 1,589.00 976225 PAH01 PURITY AUTO HYGIENICS 02/15/2024 Regular 0.00 427.49 976226 RCHOl RACHEL CHAND 02/íS/2024 Regular 0.00 250.00 976227 STE13 REGALASTEWART 02/15/2024 Regular 0.00 142.50 976228 HOL09 Richard Anthony Holland 02/15/2024 Regular 0.00 75.00 976229 RSG01 RSG INC. 02/15/2024 Regular 0.00 4,900.00 976230
SYL02 SILVIA ELENA CORDERO 02/15/2024 Regular 0.00 2,620.00 976231 SWT01 STEALTH WINDOW TINT 02/15/2024 Regular 0.00 609.00 976232 SWA02 SWANSON TIMBER COMPANY 02/15/2024 Regular 0.00 1,677.12 976233 UPSOS THE UPS STORE 02/15/2024 Regular 0.00 75.30 976234 VER02 VERIZON WIRELESS 02/15/2024 Regular 0.00 1,885.32 976235 -1;::}0/2024 10:32:20 AM Page 3 of S
Check Report Date Range: 02/01/2024 - 02/29/2024
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number **Void** 02/15/2024 Regular 0.00 0.00 976236
WHE02 WHEELER RANCH &FEED 02/15/2024 Regular 0.00 39.98 976237 ARK01 AARON KULLAR 02/28/2024 Regular 0.00 86.25 976238 ALWOl ALYSSA WALTON 02/28/2024 Regular 0.00 180.00 976239 AME31 AMERICAN RIVER COLLEGE 02/28/2024 Regular 0.00 134.00 976240 AME31 AMERICAN RIVER COLLEGE 02/28/2024 Regular 0.00 134.00 976241 ATT0001 AT&T 02/28/2024 Regular 0.00 120.60 976242
STE15 BECK STEWART 02/28/2024 Regular 0.00 157.50 976243 KOP0001 BRANDY KOPP 02/28/2024 Regular 0.00 45.00 976244 BUTOS BUTTE AUTO PARTS 02/28/2024 Regular 0.00 77.99 976245 BINOl BUTTE INTERAGENCY NARCOTI 02/28/2024 Regular 0.00 12,500.00 976246 SCO07 CALIFORNIA STATE CONTROLLER 02/28/2024 Regular 0.00 2,659.80 976247 SYA01 CALMAT CO. 02/28/2024 Regular 0.00 2,662.25 976248 ACE02 CANDELARIO ACE HARDWARE 02/28/2024 Regular 0.00 350.67 976249 NAK02 CARSON NAKO 02/28/2024 Regular 0.00 165.00 976250 CAS11 CASEY'S AUTO REPAIR 02/28/2024 Regular 0.00 257.91 976251 CIT17 CITY OF OROVILLE 02/28/2024 Regular 0.00 3,518.54 976252 COM17 COMCAST 02/28/2024 Regular 0.00 401.10 976253
1OH0001 CONNERJOHNS 02/28/2024 Regular 0.00 86.25 976254 COR01 CORBINWILLITS SYSTEM, IN 02/28/2024 Regular 0.00 2,433.89 976255 CRA01 CRANMER ENGINEERING 02/28/2024 Regular 0.00 345.00 976256 DAN03 DAN-GERINC 02/28/2024 Regular 0.00 66.74 976257
BAR13 DAVIAN BARAJAS 02/28/2024 Regular 0.00 172.65 976258 DEL06 DELL MARKETING L.P. 02/28/2024 Regular 0.00 17,428.45 976259 SMI07 EVASMITH 02/28/2024 Regular 0.00 855.56 976260
EVE03 EVERBANK 02/28/Z024 Regular 0.00 96.56 976261
EVE01 EVERGREEN JOB &SAFETY TRAINING, INC 02/28/2024 Regular 0.00 1,864.00 976262 EXP0001 EXPLORE BUTTE COUNTY 02/28/2024 Regular 0.00 543.93 976263 GEN06 GENERAL PACIFIC, INC. 02/28/2024 Regular 0.00 7,281.47 976264 GRI25 GRIDLEY UNIFIED 02/28/2024 Regular 0.00 325.00 976265 HAC01 HACH CO 02/28/2024 Regular 0.00 3,037.11 976266
NELOl J C NELSON SUPPLY CO 02/28/2024 Regular 0.00 95.76 976267 NAK01 !AXON NAKO 02/28/2024 Regular 0.00 165.00 976268
JCO001 JONATHAN CORRALES 02/28/2024 Regular 0.00 85.00 976269 JNA01 JOSELYNNAVARRO 02/28/2024 Regular 0.00 180.00 976270 JA501 JUSTINE ANN SPEEGLE 02/28/2024 Regular 0.00 268.00 976271 LAW07 LAW'S CUSTOM PAINTING 02/28/2024 Regular 0.00 6,950.00 976272 LM01 LUISMURILLO 02/28/2024 Regular 0.00 86.25 976273
LMOS LUISMURILLO 02/28/2024 Regular 0.00 -86.25 976273
MAC0002 MACQUARIE EQUIPMENT CAPITAL INC. 02/28/2024 Regular 0.00 281.00 976274 MACO! MAC'S HARDWARE &RENTAL 02/28/2024 Regular 0.00 197.85 976275 MTOl MADDOX INDUSTRIAL TRANSFORMER, LLC 02/28/2024 Regular 0.00 83,625.70 976276 MAX01 MAX WALTERS 02/28/2024 Regular 0.00 270.00 976277 ME501 MESCHER DOOR COMPANY 02/28/2024 Regular 0.00 205.00 976278 NOR09 NORTHERN CALIFORNIA GLOVES 02/28/2024 Regular 0.00 72.87 976279 NOR11 Northern California Joint Pole Assoc. 02/28/2024 Regular 0.00 4.43 976280 NOR02 NORTHERN CALIFORNIA POWER AGENCY 02/28/2024 Regular 0.00 158,795.00 976281 OFF02 OFFICE DEPOT 02/28/2024 Regular 0.00 653.97 976282 PGE01 P G&ECO 02/28/2024 Regular 0.00 4,320.07 976283
PRE03 PREMIER ACCESS INSURANCE 02/28/2024 Regular 0.00 6,477.69 976284 RCH01 RACHEL CHANO 02/28/2024 Regular 0.00 122.00 976285 STE13 REGAN STEWART 02/28/2024 Regular D.00 146.25 976286 RIC01 Rich, Fuidge, Bordsen & Gaylean, Inc. 02/28/2024 Regular 0.00 1,743.75 976287 HAROS RODNEY HARR 02/28/2024 Regular 0.00 325.00 976288 RL001 ROLLIN LUTNEY 02/28/2024 Regular 0.00 379.50 976289 CAR15 RYAN CARLSON 02/28/2024 Regular 0.00 49.36 976290 STB01 STB ELECTRICAL TEST 02/28/2024 Regular 0.00 671.15 976291 YC01 THE YETI COMPANY 02/28/2024 Regular 0.00 190.00 976292 05605 US BANK 02/28/2024 Regular 0.00 60.33 976293
USBOS US BANK 02/28/2024 Regular 0.00 120.62 976294
05805 US BANK 02/28/2024 Regular 0.00 80.22 976295
4í30ï2024 10:32:20 API page q of -
Check Report Date Range: 02/01/2024 - 02/29/2024
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number USBOS US BANK 02/28/2024 Regular 0.00 47.77 976296
USBOS US BANK 02/28/2024 Regular 0.00 150.83 976297
USA02 USA BLUEBOOK 02/28/2024 Regular 0.00 551.89 976298 VIS04 VISION SERVICE PLAN - (CA 02/28/2024 Regular 0.00 521.97 976299 ASI01 ADMINISTRATIVE SOLUTIONS 02/29/2024 Regular 0.00 1,365.00 976301 ACE02 CANDELARIO ACE HARDWARE 02/29/2024 Regular 0.00 31.82 976302 CORil CORE PSYCHOLOGICAL CORPORATION 02/29/2024 Regular 0.00 500.00 976303 CWSOl CORPORATE WAREHOUSE SUPPLY 02/29/2024 Regular 0.00 1,057.75 976304 DEA02 DE AIR COMPANY, INC. 02/29/2024 Regular 0.00 899.25 976305 DECO2 DECKER ENGINEERING SERVICES, LLC 02/29/2024 Regular 0.00 7,575.00 976306 GRI18 GRIDLEY VETERINARY HOSP 02/29/2024 Regular 0.00 518.00 976307 MIW01 MIWALLCORPORATION 02/29/2024 Regular 0.00 4,614.57 976308 ABCOS NICK EVANS 02/29/2024 Regular 0.00 125.00 976309
PAW02 Paws Clinic of Oroville 02/29/2024 Regular 0.00 193.00 976310 SECO2 SECRETARY OF STATE 02/29/2024 Regular 0.00 40.00 976311 VER02 VERIZON WIRELESS 02/29/2024 Regular 0.00 12.94 976312 WHE02 WHEELER RANCH &FEED 02/29/2024 Regular 0.00 34.28 976313 CAL70 CALIFORNIA CHOICE BENEFIT 02/20/2024 Bank Draft 0.00 23,745.14 DFT0002485 CAL70 CALIFORNIA CHOICE BENEFIT 02/20/2024 Bank Draft 0.00 23,745.07 DFT0002507 CAL70 CALIFORNIA CHOICE BENEFIT 02/20/2024 Bank Draft 0.00 1,495.94 DFT0002535 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/09/2024 Bank Draft 0.00 50.00 DFT0002550 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/09/2024 Bank Draft 0.00 776.19 DFT0002552 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/09/2024 Bank Draft 0.00 1,312.87 DFT0002553 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/09/2024 Bank Draft 0.00 2,479.42 DFT0002554 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/09/2024 Bank Draft 0.00 4,416.86 DFT0002555 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/09/2024 Bank Draft 0.00 4,823.25 DFT0002556 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/09/2024 Bank Draft 0.00 4,779.68 DFT0002557 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/09/2024 Bank Draft 0.00 2,522.25 DFT0002558 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/09/2024 Bank Draft 0.00 7,188.40 DFT0002559 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/09/2024 Bank Draft 0.00 2,810.75 DFT0002560 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/09/2024 Bank Draft 0.00 2,767.83 DFT0002561 INT07 INTERNAL REVENUE SERVICE 02/09/2024 Bank Draft 0.00 4,949.42 DFT0002562 INT07 INTERNAL REVENUE SERVICE 02/09/2024 Bank Draft 0.00 13,900.73 DFT0002563 INT07 INTERNAL REVENUE SERVICE 02/09/2024 Bank Draft 0.00 457.28 DFT0002564 EMP01 EMPLOYMENT DEVELOPMENT 02/09/2024 Bank Draft 0.00 5,529.95 DFT0002565 INT07 INTERNAL REVENUE SERVICE 02/09/2024 Bank Draft 0.00 92.62 DFT0002566 INT07 INTERNAL REVENUE SERVICE 02/09/2024 Bank Draft 0.00 260.60 DFT0002567 EMPOl EMPLOYMENT DEVELOPMENT 02/09/2024 Bank Draft 0.00 97.86 DFT0002568 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/15/2024 Bank Draft 0.00 1.00 DFT0002569 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/15/2024 Bank Draft 0.00 91.42 DFT0002571 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/15/2024 Bank Draft 0.00 90.59 OFT0002572 INT07 INTERNAL REVENUE SERVICE 02/15/2024 Bank Draft 0.00 129.18 DFT0002573 EMP01 EMPLOYMENT DEVELOPMENT 02/15/2024 Bank Draft 0.00 15.11 DFT0002574 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/23/2024 Bank Draft 0.00 48.00 DFT0002575 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/23/2024 Bank Draft 0.00 770.80 DFT0002577 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/23/2024 Bank Draft 0.00 1,303.76 DFT0002578 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/23/2024 Bank Draft 0.00 2,537.87 DFT0002579 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/23/2024 Bank Draft 0.00 4,520.99 DFT0002580 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/23/2024 Bank Draft 0.00 4,518.29 OFT0002581 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/23/2024 Bank Draft 0.00 4,477.47 DFT0002582 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/23/2024 Bank Draft 0.00 2,525.49 DFT0002583 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/23/2024 Bank Draft 0.00 7,197.64 DFT0002584 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/23/2024 Bank Draft 0.00 2,809.89 DFT0002585 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/23/2024 Bank Draft 0.00 2,766.99 DFT0002586 INT07 INTERNAL REVENUE SERVICE 02/23/2024 Bank Draft 0.00 5,274.88 DFT0002587 INT07 INTERNAL REVENUE SERVICE 02/23/2024 Bank Draft 0.00 16,520.97 DFT0002588 INT07 INTERNAL REVENUE SERVICE 02/23/2024 Bank Draft 0.00 520.68 DFT0002589 EMPOl EMPLOYMENT DEVELOPMENT 02/23/2024 Bank Draft 0.00 6,689.37 DFT0002590 INT07 INTERNAL REVENUE SERVICE 02/23/2024 Bank Draft 0.00 20.62 DFT0002591 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/23/2024 Bank Draft 0.00 122.71 DFT0002593 CAL59 CALIFORNIA PUBLIC EMPLOYE 02/23/2024 Bank Draft 0.00 121.61 DFT0002594 4/30!207.4 10:12:20 AM Page 5 of 8
Check Report Date Range: 02/01/2024 - 02/29/2024
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number INT07 INTERNAL REVENUE SERVICE 02/23/2024 Bank Draft 0.00 -67.84 DFT0002595 INT07 INTERNAL REVENUE SERVICE 02/23/2024 Bank Draft 0.00 -370.75 DFT0002596 EMP01 EMPLOYMENT DEVELOPMENT 02/23/2024 Bank Draft 0.00 -169.40 DFT0002597 INT07 INTERNAL REVENUE SERVICE 02/27/2024 Bank Draft 0.00 55.26 DFT0002598 INT07 INTERNAL REVENUE SERVICE 02/27/2024 Bank Draft 0.00 348.45 DFT0002599 EMPOl EMPLOYMENT DEVELOPMENT 02/27/2024 Bank Draft 0.00 113.98 DFT0002600 INT07 INTERNAL REVENUE SERVICE 02/27/2024 Bank Draft 0.00 228.60 DFT0002601 Bank Code General Checking Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 422 244 0.00 1,055,268.15
Manual Checks 0 0 0.00 0.00
Voided Checks 0 10 0.00 -86.25
Bank Drafts 51 51 0.00 171,415.74
EFT's 0 0 0.00 0.00
473 305 0.00 1,226,597.64
a,~~o;2oz4 to: sz:2o nrt Panc: 6 of s
Check Report pate Range: 02/01/2024-02/29/2024
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Bank Code: Payroll-Payroll
AME29 American FidelityAssuran 02/01/2024 Regular 0.00 100.00 14972 AME30 AMERICAN FIDELITYASSURAN 02/01/2024 Regular 0.00 2,062.56 14973 BUT43 CHILD SUPPORT SRVCS. 02/01/2024 Regular 0.00 332.30 14974 GRI12 GRIDLEY POLICE 02/01/2024 Regular 0.00 1,375.00 14975 IBE01 I.B.E.W. - LOCAL #11245 02/01/2024 Regular 0.00 2,409.46 14976 MI507 MissionSquare - 303902 02/01/2024 Regular 0.00 8,015.75 14977 AME29 American FidelityAssuran 02/29/2024 Regular 0.00 100.00 14995 AME30 AMERICAN FIDELITYASSURAN 02/29/2024 Regular 0.00 2,062.56 14996 BUT43 CHILD SUPPORT SRVCS. 02/29/2024 Regular 0.00 332.30 14997 GRI12 GRIDLEY POLICE 02/29/2024 Regular 0.00 1,433.00 14998 IBE01 I.B.E.W. - LOCAL N1245 02/29/2024 Regular 0.00 2,409.46 14999 MIS07 MissionSquare - 303902 02/29/2024 Regular 0.00 7,542.13 15000 Bank Code Payroll Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 41 12 0.00 28,174.52
Manual Checks 0 0 0.00 0.00
Voided Checks 0 0 0.00 0.00
Bank Drafts 0 0 0.00 0.00
EFT's 0 0 0.00 0.00
41 12 0.00 28,174.52
4/3017-024 ].0:37_•, 70 AP1 Page 7 of 5
Check Report Date Range: 02/01/2024-02/29/2024
All Bank Codes Check Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 463 256 0.00 1,083,442.67
Manual Checks 0 0 0.00 0.00
Voided Checks 0 10 0.00 -86.25
Bank Drafts 51 51 0.00 171,415.74
EFT's 0 0 0.00 0.00
514 317 0.00 1,254,772.16
Fund Summary
Fund Name Period Amount
999 Cash Clearing 2/2024 1,254,772.16
1,264,772.16
~~i ~0!7.02~F 10:32.:10 :1M Page 8 of 8
Payroll Bank Transaction Report
Gridley, ca By Payment Number
Date: 2/1/2024 - 2/29/2024
Payroll Set: 01 -City of Gridley
Payment Direct Deposit
Number Payment Date Payment Type Check Amount Amount Total Payment 5270 02/09/2024 Regular 0 4295.99 4295.99
5271 02/09/2024 Regular 0 2370.17 2370.17
5272 02/09/2024 Regular 0 2389.15 2389.15
5273 02/09/2024 Regular 0 1580.63 1580.63
5274 02/09/2024 Regular 0 5588.98 5588.98
5275 02/09/2024 Regular 0 3933.45 3933.45
5276 02/09/2024 Regular 0 4604.79 4604.79
5277 02/09/2024 Regular 0 2391.77 2391.77
5278 02/09/2024 Regular 0 4392.93 4392.93
5279 02/09/2024 Regular 0 2024.76 2024.76
5280 02/09/2024 Regular 0 1499.58 1499.58
5281 02/09/2024 Regular 0 1750.06 1750.06
5282 02/09/2024 Regular 0 2031.01 2031.01
5283 02/09/2024 Regular 0 3956.74 3956.74
5284 02/09/2024 Regular 0 2025.48 2025.48
5285 02/09/2024 Regular 0 2453.98 2453.98
5286 02/09/2024 Regular 0 2355.03 2355.03
5287 02/09/2024 Regular 0 1931.03 1931.03
5288 02/09/2024 Regular 0 1873.12 1873.12
5289 02/09/2024 Regular 0 2277.52 2277.52
5290 02/09/2024 Regular 0 2682.52 2682.52
5291 02/09/2024 Regular 0 2198.03 2198.03
5292 02/09/2024 Regular 0 115.36 115.36
5293 02/09/2024 Regular 0 3006.8 3006.8
5294 02/09/2024 Regular 0 2705.74 2705.74
5295 02/09/2024 Regular 0 3758.15 3758.15
5296 02/09/2024 Regular 0 1186.84 1186.84
5297 02/09/2024 Regular 0 1678.22 1678.22
5298 02/09/2024 Regular 0 2865.02 2865.02
5299 02/09/2024 Regular 0 1997.12 1997.12
5300 02/09/2024 Regular 0 1634.51 1634.51
5301 02/09/2024 Regular 0 2135 2135
5302 02/09/2024 Regular 0 1954.56 1954.56
5303 02/09/2024 Regular 0 2553.49 2553.49
5304 02/09/2024 Regular 0 76.01 76.01
5305 02/09/2024 Regular 0 3329.56 3329.56
5306 02/09/2024 Regular 0 3091.01 3091.01
5307 02/09/2024 Regular 0 1910.54 1910.54
5308 02/09/2024 Regular 0 1891.98 1891.98
5309 02/09/2024 Regular 0 228.01 228.01
5310 02/09/2024 Regular 0 1542.27 1542.27
5311 02/09/2024 Regular 0 1648.9 1648.9
5312 02/09/2024 Regular 0 416.35 416.35
5313 02/09/2024 Regular 0 531.61 531.61
5314 02/09/2024 Regular 0 59.36 59.36
5315 02/09/2024 Regular 0 299.68 299.68
5316 02/09/2024 Regular 0 1986.55 1986.55
5317 02/09/2024 Regular 0 1791.8 1791.8
5318 02/09/2024 Regular 0 3509.15 3509.15
5319 02/09/2024 Regular 0 1830.67 1830.67
5320 02/09/2024 Regular 0 1929.56 1429.56
5321 02/09/2024 Regular 0 3825.2 3825.2
5322 02/09/2024 Regular 0 4666.15 4666.15
5323 02/09/2024 Regular 0 1633.65 1633.65
5324 02/09/2024 Regular 0 1994.52 1994.52
5325 02/09/2024 Regular 0 1955.43 1955.43
5326 02/23/2024 Regular 0 4295.99 4295.99
4/30/2024 10:~3:4S Ahi Page 1 of
Payment Direct Deposit
Number Payment Date Payment Type Check Amount Amount Total Payment 5327 02/23/2024 Regular 0 2370.17 2370.17
5328 02/23/2024 Regular 0 2597.63 2597.63
5329 02/23/2024 Regular 0 1642.5 1642.5
5330 02/23/2024 Regular 0 184.7 184.7
5331 02/23/2024 Regular 0 184.7 184.7
5332 02/23/2024 Regular 0 5450.59 5450.59
5333 02/23/2024 Regular 0 6122,28 6122.28
5334 02/23/2024 Regular 0 4967.77 4967.77
5335 02/23/2024 Regular 0 4516.01 4516.01
5336 02/23/2024 Regular 0 4518.96 4518.96
5337 02/23/2024 Regular 0 2024.77 2024.77
5338 02/23/2024 Regular 0 1499.58 1499.58
5339 02/23/2024 Regular 0 1750.06 1750.06
5340 02/23/2024 Regular 0 2031.01 2031.01
5341 02/23/2024 Regular 0 3956.74 3956.74
5342 02/23/2024 Regular 0 2025.48 2025.48
5343 02/23/2024 Regular 0 2453.99 2453.99
5344 02/23/2024 Regular 0 2138.21 2138.21
5345 02/23/2024 Regular 0 1931.03 1931.03
5346 02/23/2024 Regular 0 1860.19 1860.19
5347 02/23/2024 Regular 0 2788.25 2788.25
5348 02/23/2024 Regular 0 2682.53 2682.53
5349 02/23/2024 Regular 0 2241.89 2241.89
5350 02/23/2024 Regular 0 153.82 153.82
5351 02/23/2024 Regular 0 3006.8 3006.8
5352 02/23/2024 Regular 0 2325.94 2325.94
5353 02/23/2024 Regular 0 3758.15 3758.15
5354 02/23/2024 Regular 0 1186.84 1186.84
5355 02/23/2024 Regular 0 2865.02 2865.02
5356 02/23/2024 Regular 0 2517.6 2517.6
5357 02/23/2024 Regular 0 2012.2 2012.2
5358 02/23/2024 Regular 0 1712.6 1712.6
5359 02/23/2024 Regular 0 1714.36 1714,36
5360 02/23/2024 Regular 0 2553.5 2553.5
5361 02/23/2024 Regular 0 3360.62 3360.62
5362 02/23/2024 Regular 0 3466.08 3466.08
5363 02/23/2024 Regular 0 1910.51 1910.51
5364 02/23/2024 Regular 0 2411.38 2411.38
5365 02/23/2024 Regular 0 76.01 76.01
5366 02/23/2024 Regular 0 1542.26 1542.26
5367 02/23/2024 Regular 0 1648.9 1648.9
5368 02/23/2024 Regular 0 309.98 309.98
5369 02/23/2024 Regular 0 503.16 503.16
5370 02/23/2024 Regular 0 348.71 348.71
5371 02/23/2024 Regular 0 1986.56 1986.56
5372 02/23/2024 Regular 0 2970.96 2970.96
5373 02/23/2024 Regular 0 5997.09 5997.09
5374 02/23/2024 Regular 0 1813.27 1813.27
5375 02/23/2024 Regular 0 2130.86 2130.86
5376 02123/2024 Regular 0 2812.58 2812.58
5377 02/23/2024 Regular 0 5180.31 5180.31
5378 02/23/2024 Regular 0 1618.29 1618.29
5379 02/23/2024 Regular 0 2016.96 2016.96
5380 02/23/2024 Regular 0 1955.43 1955.43
14978 02/09/2024 Regular 243.97 0 243.97
14979 02/09/2024 Regular 1914.53 0 1914.53
14980 02/09/2024 Regular 2128.29 0 2128.29
14983 02109/2024 Regular 2065.62 0 2065.62
14984 02/09/2024 Regular 723.47 0 723.47
149$5 02/15/2024 Regular 1457.44 0 1457.44
14986 02/15/2024 Regular 890.41 0 890.41
14987 02/1512024 Regular 1784.9 0 1784.9
14988 02/23/2024 Regular 184.7 0 184.7
14989 02/23/2024 Regular 0 0 0
4, 30/2024 7.0:33:4E AF'1 Page J_ of 3
Payment Direct Deposit
Number Payment Date Payment Type Check Amount Amount Total Payment 14990 02/23/2024 Regular 1914.53 0 1914.53
14991 02/Z3/2024 Regular 2107.96 0 2107.96
14992 02/23/2024 Regular 700.81 0 700.81
14993 02/27/2024 Regular 7768.23 0 7768.23
14994 02/27/2024 Regular 1415.58 0 1415.58
Total: 25300.44 260447.27 285747.71
4/.ï0!2024 10:3:48 ANI Page 3 oP 3
March 2024
Expenditure Report
Gridley, CA
~~~~~..k~,~
Vendor Number Vendor Name
Bank Code: General Checking-General Checking
AMA02 AMAZON CAPITAL SERVICES INC
**Void**
BEN11 BENNETT ENGINEERINGSERVI
**Void**
GRA10 M.J. DONOVAN ENTERPRISES, INC
IMPOl U.S. BANK CORPORATE PAYMENT SYSTEMS
**Void**
**Void**
**Void**
**Void**
COL0001 COLANTUONO, HIGHSMITH & WHATLEY, PC
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
**Void**
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**Void**
Check Report
By Check Number
Date Range: 03/01/2024 - 03/31/2024
Payment Date Payment Type Discount Amount Payment Amount Number 03/01/2024 Regular 0.00 3,150.36 976314
03/01/2024 Regular 0.00 0.00 976315
03/01/2024 Regular 0.00 47,783.49 976316
03/01/2024 Regular 0.00 0.00 476317
03/01/Z024 Regular 0.00 2,797.39 976318
03/04/2024 Regular 0.00 23,097.08 976319
03/04/2024 Regular 0.00 0.00 976320
03/04/2024 Regular 0.00 0.00 976321
03/04/2024 Regular 0.00 0.00 976322
03/04/2024 Regular 0.00 0.00 976323
03/05/2024 Regular 0.00 4,670.25 976324
03/13/2024 Regular 0.00 0.00 976336
03/13/2024 Regular 0.00 0.00 976337
03/13/2024 Regular 0.00 0.00 976338
03/13/2024 Regular 0.00 0.00 976339
03/13/2024 Regular 0.00 0.00 976340
03/13/2024 Regular 0.00 0.00 976341
03/13/2024 Regular 0.00 0.00 976342
03/13/2024 Regular 0.00 0.00 976343
03/13/2024 Regular 0.00 0.00 976344
03/13/2024 Regular 0.00 0.00 976345
03/13/2024 Regular 0.00 0.00 976346
03/13/2024 Regular 0.00 0.00 976347
03/13/2024 Regular 0.00 0.00 976348
03/13/2024 Regular 0.00 0.00 976349
03/13/2024 Regular 0.00 0.00 976350
03/13/2024 Regular 0.00 0.00 976351
03/13/2024 Regular 0.00 0.00 976352
03/13/2024 Regular 0.00 0.00 476353
03/13/2024 Regular 0.00 0.00 976354
03/13/2024 Regular 0.00 0.00 976355
03/13/2024 Regular 0.00 0.00 976356
03/13/2024 Regular 0.00 0.00 976357
03/13/2024 Regular 0.00 0.00 976358
03/13/2024 Regular 0.00 0.00 976359
03/13/2024 Regular 0.00 0.00 976360
03/13/2024 Regular 0.00 0.00 476361
03/13/2024 Regular 0.00 0.00 976362
03/13/2024 Regular 0.00 0.00 976363
03/13/2024 Regular 0.00 0.00 976364
03/13/2024 Regular 0.00 0.00 976365
03/13/2024 Regular 0.00 0.00 976366
03/13/2024 Regular 0.00 0.00 976367
03/13/2024 Regular 0.00 0.00 976368
03/13/2024 Regular 0.00 0.00 976369
03/13/2024 Regular 0.00 0.00 976370
03/13/2024 Regular 0.00 0.00 976371
03/13/2024 Regular 0.00 0.00 976372
03/13/2024 Regular 0.00 0.00 976373
03/13/2024 Regular 0.00 0.00 976374
03/13/2024 Regular 0.00 0.00 976375
03/13/2024 Regular 0.00 0.00 976376
03/13/2024 Regular 0.00 0.00 976377
03/13/2024 Regular 0.00 0.00 976378
4130,1 "1.0'L4 10:32:35 Arv1 Page 1 ofi
Check Report Date Range: 03/01/2024 - 03/31/2024
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number **Void** 03/13/2024 Regular 0.00 0.00 976379
**Void** 03/13/2024 Regular 0.00 0.00 976380
**Void** 03/13/2024 Regular 0.00 0.00 976381
**Void** 03/13/2024 Regular 0.00 0.00 976382
**Void** 03/13/2024 Regular 0.00 0.00 976383
**Void** 03/13/2024 Regular 0.00 0.00 976384
**Void** 03/13/2024 Regular 0.00 0.00 976385
**Void** 03/13/2024 Regular 0.00 0.00 976386
**Void** 03/13/2024 Regular 0.00 0.00 976387
**Void** 03/13/Z024 Regular 0.00 0.00 976388
**Void** 03/13/2024 Regular 0.00 0.00 976389
**Void** 03/13/2024 Regular 0.00 0.00 976390
**Void** 03/13/2024 Regular 0.00 0.00 976391
**Void** 03/13/2024 Regular 0.00 0.00 976392
**Void** 03/13/2024 Regular 0.00 0.00 976393
**Void** 03/13/2024 Regular 0.00 0.00 976394
**Void** 03/13/2024 Regular 0.00 0.00 976395
**Void** 03/13/2024 Regular 0.00 0.00 976396
**Void** 03/13/2024 Regular 0,00 0.00 976397
**Voíd** 03/13/2024 Regular 0.00 0.00 476398
**Void** 03/13/2024 Regular 0.00 0.00 976399
**Void** 03/13/2024 Regular 0.00 0.00 976400
**Void** 03/13/2024 Regular 0.00 0.00 976401
**Void** 03/13/2024 Regular 0.00 0.00 976402
**Void** 03/13/2024 Regular 0.00 0.00 976403
**Void** 03/13/2024 Regular 0.00 0.00 976404
**Void** 03/13/2024 Regular 0.00 0.00 976405
**Void** 03/13/2024 Regular 0.00 0.00 976406
**Void** 03/13/2024 Regular 0.00 0.00 976407
**Void** 03/13/2024 Regular 0.00 0.00 976408
**Void** 03/13/2024 Regular 0.00 0.00 976409
**Void** 03/13/2024 Regular 0.00 0.00 976410
**Void** 03/13/2024 Regular 0.00 0.00 976411
**Void** 03/13/2024 Regular 0.00 0.00 976412
**Void** 03/13/2024 Regular 0.00 0.00 976413
ARK01 AARON KULLAR 03/13/2024 Regular 0.00 134.25 976414 ACCOS ACCESS INFORMATION MANAGEMENT 03/13/2024 Regular 0.00 179.20 976415 ASI01 ADMINISTRATIVE SOLUTIONS 03/13/2024 Regular 0.00 1,332.50 976416 ALWOS ALYSSA WALTON 03/13/2024 Regular 0.00 165.00 976417 AMA02 AMAZON CAPITAL SERVICES INC 03/13/2024 Regular 0.00 1,485.55 976418 AND12 ANDES POOL SUPPLY 03/13/2024 Regular 0.00 76.10 976419 HANNA01 ANDREW HARLAN HANNA 03/13/2024 Regular 0.00 5,600.00 976420 ARA01 ARAMARK UNIFORM SERVICES 03/13/2024 Regular 0.00 16.99 976421 LOP00 ARMANDO LOPEZ 03/13/2024 Regular 0.00 379.50 976422 ATT14 AT&T 03/13/2024 Regular 0.00 229.22 976423
ATT08 AT&T 03/13/2024 Regular 0.00 31.57 976424
ATT14 AT&T 03/13/2024 Regular 0.00 29.35 976425
ATTi4 AT&T 03/13/2024 Regular 0.00 990.98 976426
ATTOS ATBcT 03/13/2024 Regular 0.00 64.10 976427
ATT14 AT&T 03/13/2024 Regular 0.00 29.35 976428
ATT08 AT&T 03/13/2024 Regular 0.00 64.10 976429
ATTOS AT&T 03/13/2024 Regular 0.00 31.57 976430
ATT08 AT&T 03/13/2024 Regular 0.00 31.57 976431
BACOS BACKFLOW DISTRIBUTORS, IN 03/13/2024 Regular 0.00 122.34 976432 BAUER BAUER COMPRESSORS 03/13/2024 Regular 0.00 1,501.86 976433 STE15 BECK STEWART 03/13/2024 Regular 0.00 165.00 976434 BUTOl BUTTE AUTO PARTS 03/13/2024 Regular 0.00 561.77 976435 BCS01 BUTTE COUNTY SUPERIOR COU 03/13/2024 Regular 0.00 50.00 976436 ACE02 CANDELARIO ACE HARDWARE 03/13/2024 Regular 0.00 516.60 976437 CSANOl CARMEN SANTANA 03/13/2024 Regular 0.00 281.70 976438 NAK02 CARSON NAKO 03/13/2024 Regular 0.00 82.50 976439
4 j30/20Z4 1.0:32::35 Af~l Page 2 of 7
Check Report Date Range: 03J01/2024 - 03/31/2024
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number WR001 CHANDRA WROTEN 03/13/2024 Regular 0.00 379.50 976440 MAS0004 CLINT MASSEY 03/13/2024 Regular 0.00 85.00 976441 COM17 COMCAST 03/13/2024 Regular 0.00 327.68 476442
JOH0001 CONNER JOHNS 03/13/2024 Regular 0.00 171.75 976443 DAN03 DAN-GERINC 03/13/2024 Regular 0.00 38.93 976444
BAR13 DAVIAN BARAJAS 03/13/2024 Regular 0.00 165.00 976445 DEL06 DELL MARKETING L.P. 03/13/2024 Regular 0.00 723.91 976446 DEP13 DEPARTMENT OF JUSTICE 03/13/2024 Regular 0.00 66.00 976447 EDWOS EDWARDS, STEVEN 03/13/2024 Regular 0.00 90.00 976448 EFF01 EFFICIENCY SERVICES GROUP, LLC 03/13/2024 Regular 0.00 3,580.00 976449 FED01 FEDERAL EXPRESS CORP 03/13/2024 Regular 0.00 68.34 976450 GEN06 GENERAL PACIFIC, INC. 03/13/2024 Regular 0.00 1,598.83 976451 GRI01 GRIDIEY COUNTRY FORD 03/13/2024 Regular 0.00 3,349.77 976452 GRI02 GRIDLEY HONDA 03J13/2024 Regular 0.00 39.16 976453 HDL02 HINDERLITER, DE LLAMAS &ASSOCIATES 03/13/2024 Regular 0.00 89.30 976454 HOUO3 HOUSING TOOLS LLC 03/13/2024 Regular 0.00 150.00 976455 INDll IECOB'S INDUSTRIAL EQUIPTMENT INC 03/13/2024 Regular 0.00 594.82 976456 CAL80 J ANGEL CALDERON 03/13/2024 Regular 0.00 124.22 976457 COO10 JARED COOLEY 03/13/2024 Regular 0.00 241.50 976458 NAK01 JAXON NAKO 03/13/2024 Regular 0.00 82.50 976459
MOFFS 1ENNA MOFFITT 03J13/2024 Regular 0.00 25.00 976460 JCO001 JONATHAN CORRALES 03/13/2024 Regular 0.00 85.00 976461 JIM50 JOSE R. 11MENEZ 03/13/2024 Regular 0.00 350.00 976462 JNA01 JOSELYNNAVARRO 03/13/2024 Regular 0.00 165.00 976463 JASO3 JUSTINE ANN SPEEGLE 03/13/2024 Regular 0.00 230.40 976464 LAK01 LAKEVIEW PETROLEUM CO 03/13/2024 Regular 0.00 8,065.42 976465 LIG03 LIGHTBEAM POWER COMPANY 03/13/2024 Regular 0.00 3,739.63 976466 LMOS LUISMURILLO 03J13/2024 Regular 0.00 90.00 976467
GAR0001 LYNETTE GARTON 03/13/2024 Regular 0.00 30.00 976468 MAC01 MAC'S HARDWARE &RENTAL 03/13/2024 Regular 0.00 1,260.77 976469 MAXOS MAX WALTERS 03/13/2024 Regular 0.00 260.00 976470 ME502 MESSENGER PUBLISHING GROU 03/13/2024 Regular 0.00 630.50 976471 MET04 METROPOLITAN TRANSPORTATION COMMISSI( 03/13/2024 Regular 0.00 2,000.00 976472 MC001 MIGUELCHAVEZ 03/13/2024 Regular 0.00 125.00 976473 MIN07 MINASIAN, MEITH, SORRES, SEXTON & COOPEF 03/13/2024 Regular 0.00 13.69 976474 NORil Northern California)ointPole Assoc. 03/13/2024 Regular 0.00 10.70 976475 BIG02 ORCHARD HOSPITAL 03/13/2024 Regular 0.00 740.00 976476 ORE01 O'REILLY AUTOMOTIVE, INC. 03/13/2024 Regular 0.00 126.49 976477 PGE01 P G&ECO 03/13/2024 Regular 0.00 276.60 976478
PRE07 PRE-EMPLOY.COM 03/13/2024 Regular 0.00 15.00 976479 RCHOl RACHELCHAND 03/13/2024 Regular 0.00 260.00 976480 STE13 REGAN STEWART 03/13/2024 Regular 0.00 165.00 976481 RIC01 Rich, Fuidge, Bordsen & Gaylean, Inc. 03/13/2024 Regular 0.00 7,336.00 976482 SACOB SACRAMENTO REGIONAL SAFETY TRAINING CEP 03/13/2024 Regular 0.00 74.00 976483 SAC08 SACRAMENTO REGIONAL SAFETY TRAINING CEP 03/13/2024 Regular 0.00 158.00 976484 SACO8 SACRAMENTO REGIONAL SAFETY TRAINING CEP 03/13/2024 Regular 0.00 158.00 976485 FD01 SSC PROPERTY INVESTMENTS 03/13/2024 Regular 0.00 533.58 976486 ADVOS SUPERIOR CALIFORNIA OFFICE EQUIPMENT, IN( 03/13/2024 Regular 0.00 512.82 976487 UPSOS THE UPS STORE 03/13/2024 Regular 0.00 15.14 976488 USBOS US BANK 03/13/2024 Regular 0.00 127.00 976489
WHE02 WHEELER RANCH &FEED 03/13/2024 Regular 0.00 39.98 976490 ZIX01 ZIXCORP SYSTEMS INC 03/13/2024 Regular 0.00 600.00 976491 AME21 AMERICAN WATER 03/14/2024 Regular 0.00 501.00 976492 AN101 ANIXTER 03/14/2024 Regular 0.00 1,752.26 976493
BUT01 BUTTE AUTO PARTS 03/14/2024 Regular 0.00 90.81 976494 CAL47 CALIFORNIA RURAL 03/14/2024 Regular 0.00 1,364.00 976495 SYA01 CALMAT CO. 03/14/2024 Regular 0.00 2,700.32 976496 CIT17 CITY OF OROVILLE 03/14/2024 Regular 0.00 3,518.54 976497 BIR02 DANNY BIRKHOLTZ 03/14/2024 Regular 0.00 101.50 976498 DECO2 DECKER ENGINEERING SERVICES, LLC 03/14/2024 Regular 0.00 8,437.50 976499 DEL06 DELL MARKETING L.P. 03/14/2024 Regular 0.00 552.22 976500 4í 30/2024 10:32:35 AIN Page 3 of ï
Check Report Date Range: 03/01/2024-03/31/2024
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number DEP02 DEPARTMENT OF FORESTRY AND FIRE PROTECT 03/14/2024 Regular 0.00 293,766.52 976501 DOWOS Down Range INVESTMENTS, LLC 03/14/2024 Regular 0.00 316.05 976502 EID02 EIDE BAILLY LLP 03/14/2024 Regular 0.00 102,902.50 976503 FGLOl FGL ENVIRONMENTAL, INC. 03/14/2024 Regular 0.00 392.00 976504 BENOl GENE BENISH 03/14/2024 Regular 0.00 278.84 976505 GR102 GRIDLEY HONDA 03/14/2024 Regular 0.00 1,207.58 976506 HIG03 HIGHWAY PRODUCTS, INC 03/14/2024 Regular 0.00 39,317.20 976507 J&101 J&J HEATING AND AIR CONDITIONING, INC 03/14/2024 Regular 0.00 5,485.00 976508 LCW01 LIEBERT CASSIDY WHITMORE 03/14/2024 Regular 0.00 935.00 976509 MAC01 MAC'S HARDWARE &RENTAL 03/14/2024 Regular 0.00 197.27 976510 OFF02 OFFICE DEPOT 03/14/2024 Regular 0.00 268.19 976511 RSG01 RSG INC. 03/14/2024 Regular 0.00 3,306.25 976512
SYL02 SILVIA ELENA COROERO 03/14/2024 Regular 0.00 2,540.00 976513 LMOl LUISMURILLO 03J14/2024 Regular 0.00 86.25 976515
LM01 LUISMURILLO 03/14/2024 Regular 0.00 -86.25 976515
LMOl LUISMURILLO 03/21/2024 Regular 0.00 86.25 976516
ALTOl ALTEC INDUSTRIES INC 03/27/2024 Regular 0.00 5,013.86 976518 ANI01 ANIXTER 03/27/2024 Regular 0.00 2,014.68 976519
ARA01 ARAMARK UNIFORM SERVICES 03J27/2024 Regular 0.00 16.99 976520 ATT0001 AT&T 03/27/2024 Regular 0.00 85.60 976521
AUT03 AUTO ZONE INC. 03/27/2024 Regular 0.00 8.48 976522 BENil BENNETT ENGINEERINGSERVI 03/27/2024 Regular 0.00 49,616.92 976523 **Void** 03/27/2024 Regular 0.00 0.00 976524
KOP0001 BRANDY KOPP 03/27/2024 Regular 0.00 15.00 976525 BUT01 BUTTE AUTO PARTS 03/27/2024 Regular 0.00 249.64 976526 ACE02 CANDELARIO ACE HARDWARE 03/27/2024 Regular 0.00 562.51 976527 CAL40 CCJWSA 03/27/2024 Regular 0.00 100.00 976528
CHAV01 CHAVAN &ASSOCIATES LLP 03/27/2024 Regular 0.00 42,150.00 976529 COM17 COMCAST 03/27J2024 Regular 0.00 401.10 976530
COR01 CORBIN WILLITS SYSTEM, IN 03/27/2024 Regular 0.00 2,433.89 976531 CRA01 CRANMER ENGINEERING 03/27/2024 Regular 0.00 345.00 976532 BIR02 DANNY BIRKHOLTZ 03/27/2024 Regular 0.00 102.77 976533 BOW04 DAVID BOWLING 03/27/2024 Regular 0.00 300.00 976534 DECO2 DECKER ENGINEERING SERVICES, LLC 03/27/2024 Regular 0.00 7,305.00 976535 EVE03 EVERBANK 03/27/2024 Regular 0.00 96.56 976536
GEN06 GENERAL PACIFIC, INC. 03/27/2024 Regular 0.00 4,398.82 976537 HER12 HERCULOCK 03/27/2024 Regular 0.00 336.16 976538
HITOl HI-TECH EMERGENCY VEHICLE 03/27/2024 Regular 0.00 5,626.05 976539 KOE01 KOEFRAN INDUSTRIES 03/27/2024 Regular 0.00 225.00 976540 MAC0002 MACQUARIE EQUIPMENT CAPITAL INC. 03/27/2024 Regular 0.00 281.00 976541 MAC01 MAC'S HARDWARE &RENTAL 03/27J2024 Regular 0.00 180.12 976542 MES02 MESSENGER PUBLISHING GROU 03/27/2024 Regular 0.00 454.00 976543 MID07 MidAmerica Administrative 03/27/2024 Regular 0.00 240.00 976544 NOR09 NORTHERN CALIFORNIA GLOVES 03/27/2024 Regular 0.00 952.38 976545 NOR02 NORTHERN CALIFORNIA POWER AGENCY 03/27/2024 Regular 0.00 90,114.00 976546 OFF02 OFFICE DEPOT 03/27/2024 Regular 0.00 110.09 976547 PGE01 P G &ECO 03/27J2024 Regular 0.00 4,118.31 976548
PAP01 PAPE MACHINERY, INC. 03/27/2024 Regular 0.00 10.08 976549 TAV01 PATRICIA TAVERNER 03/27/2024 Regular 0.00 150.00 976550 PCA01 POLICY CONSULTING ASSOCIATES, LLC 03/27/2024 Regular 0.00 7,420.00 976551 CAR15 RYAN CARLSON 03/27/2024 Regular 0.00 100.00 976552 SAC03 SACRAMENTO TRUCK CENTER 03/27/2024 Regular 0.00 140.49 976553 SUT01 SLITTER BUTTES COMM 03/27/2024 Regular 0.00 390.00 976554 HELMS001 TIFFANY HELMS 03/27/2024 Regular 0.00 70.50 976555 TYLOl TYLER TECHNOLOGIES, INC 03/27/2024 Regular 0.00 51,743.23 976556 ULT03 ULTRA LINK CABLING SYSTEM 03/27/2024 Regular 0.00 79.71 976557 U5805 US BANK 03/27/2024 Regular 0.00 47.77 976558
US605 US BANK 03/27/2024 Regular 0.00 150.83 976559
USBOS US BANK 03/27/2024 Regular 0.00 80.22 976560
USA02 USA BLUEBOOK 03J27/2024 Regular 0.00 173.75 976561 UTI0002 UTILITY FINANCIAL SOLUTIONS, LLC 03/27/2024 Regular 0.00 12,755.00 976562 4j30/2024 10:32.35 AM Paae 4 of 7
Check Report Date Range: 03/01/2024 - 03/31/2024
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number SCH12 VALORIE SCHNEIDER 03/27/2024 Regular 0.00 38.05 976563 VER02 VERIZON WIRELESS 03/27/2024 Regular 0.00 1,836.61 976564 **Void** 03/27/2024 Regular 0.00 0.00 476565
VI504 VISION SERVICE PLAN - (CA 03/27/2024 Regular 0.00 554.98 976566 CED01 CONSOLIDATED ELECTRICAL DISTRIBUTORS, IN( 03/27/2024 Regular 0.00 1,552.98 976567 CAL12 CALIFORNIA MUNICIPAL UTILITIES ASSOCIATIOf 03/28/2024 Regular 0.00 8,272.00 976568 EM0001 ERIC MACEY 03/28/2024 Regular 0.00 1,448.11 976569 GRI01 GRIDLEY COUNTRY FORD 03/28/2024 Regular 0.00 916.84 976570 NOR11 Northern California Joint Pole Assoc. 03/28/2024 Regular 0.00 9.66 976571 OFF02 OFFICE DEPOT 03/28/2024 Regular 0.00 692.51 976572 UTI0002 UTILITY FINANCIAL SOLUTIONS, LLC 03/28/2024 Regular 0.00 9,342.50 976573 CAL70 CALIFORNIA CHOICE BENEFIT 03/20/2024 Bank Draft 0.00 23,745.14 DFT0002551 CAL70 CALIFORNIA CHOICE BENEFIT 03/20/2024 Bank Oraft 0.00 134.31 DFT0002570 CAL70 CALIFORNIA CHOICE BENEFIT 03/20/2024 Bank Draft 0.00 21,511.96 DFT0002576 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/08/2024 Bank Draft 0.00 48.00 DFT0002602 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/08/2024 Bank Draft 0.00 788.18 DFT0002604 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/08/2024 Bank Draft 0.00 1,333.16 DFTOOOZ605 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/08/2024 Bank Draft 0.00 2,537.87 DFT0002606 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/08/2024 Bank Draft 0.00 4,520.99 DFT0002607 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/08/2024 Bank Draft 0.00 4,642.39 DFT0002608 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/08/2024 Bank Draft 0.00 4,600.47 DFT0002609 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/08/2024 Bank Draft 0.00 2,584.90 DFT0002610 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/08/2024 Bank Draft 0.00 7,366.95 DFT0002611 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/08/2024 Bank Draft 0.00 2,823.37 DFT0002612 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/08/2024 Bank Draft 0.00 2,780.25 DFT0002613 INT07 INTERNAL REVENUE SERVICE 03/08/2024 Bank Draft 0.00 5,045.96 DFT0002614 INT07 INTERNAL REVENUE SERVICE 03/08/2024 Bank Draft 0.00 15,312.99 DFT0002615 INT07 INTERNAL REVENUE SERVICE 03/08/2024 Bank Oraft 0.00 444,58 DFT0002616 EMP01 EMPLOYMENT DEVELOPMENT 03/08/2024 Bank Draft 0.00 6,166.73 DFT0002617 INT07 INTERNAL REVENUE SERVICE 03/08/2024 Bank Draft 0.00 101.64 DFT0002618 INT07 INTERNAL REVENUE SERVICE 03/08/2024 Bank Draft 0.00 299.73 DFT0002619 EMP01 EMPLOYMENT DEVELOPMENT 03/08/2024 Bank Draft 0.00 108.49 DFT0002620 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/22/2024 Bank Draft 0.00 49.00 DFT0002621 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/22/2024 Bank Oraft 0.00 775.70 DFT0002623 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/22/2024 Bank Draft 0.00 1,312.04 DFT0002624 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/22/2024 Bank Draft 0.00 2,537.87 DFT0002625 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/22/2024 Bank Draft 0.00 4,520.99 DFT0002626 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/22/2024 Bank Draft 0.00 4,654.95 DFT0002627 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/2ZJ2024 Bank Draft 0.00 4,612.90 DFT0002628 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/22/2024 Bank Draft 0.00 2,490.16 DFT0002629 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/22/2024 Bank Draft 0.00 7,096.95 DFT0002630 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/22/2024 Bank Draft 0.00 2,822.61 DFT0002631 CAL59 CALIFORNIA PUBLIC EMPLOYE 03/22/2024 Bank Draft 0.00 2,779.51 DFT0002632 INT07 INTERNAL REVENUE SERVICE 03/22/2024 Bank Draft 0.00 5,040.80 DFT0002633 INT07 INTERNAL REVENUE SERVICE 03/22/2024 Bank Draft 0.00 14,772.49 DFT0002634 INT07 INTERNAL REVENUE SERVICE 03/22/2024 Bank Draft 0.00 788.80 DFT0002635 EMPOl EMPLOYMENT DEVELOPMENT 03/22/2024 Bank Draft 0.00 6,176.39 DFT0002636 INT07 INTERNAL REVENUE SERVICE 03/22/2024 Bank Draft 0.00 258.54 DFT0002637 INT07 INTERNAL REVENUE SERVICE 03/22/2024 Bank Draft 0.00 1,177.43 DFT0002638 ~l30/2024 1.0::;:'.:35 AM Page 5 of 7
4 30; 024 10:31:35 AM Page G of 1
Check Report
Vendor Number Vendor Name Payment Date Payment Type
EMP01 EMPLOYMENT DEVELOPMENT 03/22/2024 Bank Draft
Bank Code General Checking Summary
Payable Payment
Payment Type Count Count
Regular Checks 308 161
Manual Checks 0 0
Voided Checks 0 87
Bank Drafts 39 39
EFT's 0 0
347 287
Date Range: 03/01/2024-03/31/2024
Discount Amount Payment Amount Number

0.00 459.01 DFT0002639
Discount Payment

0.00 921,818.97

0.00 0.00

0.00 -86.25

0.00 169, 224.20

0.00 0.00

0.00 1,090,956.92
Check Report Date Range: 03/03/2024-03/31/2024
All Bank Codes Check Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 308 161 0.00 921,818.97
Manual Checks 0 0 0.00 0.00
Voided Checks 0 87 0.00 -86.25
Bank Drafts 39 39 0.00 169,224.20
EFT's 0 0 0.00 0.00
347 287 0.00 1,090,956.92
Fund Summary
Fund Name Period Amount
999 Cash Clearing 3/2024 1,090,956.92
1,090,956.92
~t!30/2024 10:32:35 1h1 Page or
Payroll Bank Transaction Report
Gridley, ca By Payment Number
Date: 3/1/2024 - 3/31/2024
~ ! ~{ ~ ~ Payroll Set: O1 -City of Gridley
Payment Direct Deposit
Number Payment Date Payment Type Check Amount Amount Total Payment 5381 03/08/2024 Regular 0 4295.99 4295.99
5382 03/08/2024 Regular 0 2370.17 2370.17
5383 03/08/2024 Regular 0 2639.35 2639.35
5384 03/08/2024 Regular 0 1580.63 1580.63
5385 03/08/2024 Regular 0 6004.2 6004.2
5386 03/08/2024 Regular 0 5227.15 5227.15
5387 03/08/2024 Regular 0 4239.85 4239.85
5388 03/08/2024 Regular 0 504.03 504.03
5389 03/08/2024 Regular 0 4011.27 4011.27
5390 03/08/2024 Regular 0 2024.77 2024.77
5391 03/08/2024 Regular 0 1382.23 1382.23
5392 03/08/2024 Regular 0 1750.06 1750.06
5393 03/08/2024 Regular 0 2031.01 2031.01
5394 03/08/2024 Regular 0 3956.74 3956.74
5395 03/08/2024 Regular 0 2025.47 2025.47
5396 03/08/2024 Regular 0 2453.99 2453.99
5397 03/08/2024 Regular 0 2043.51 2043.51
5398 03/08/2024 Regular 0 1945.72 1945.72
5399 03/08/2024 Regular 0 1989.34 1989.34
5400 03/08/2024 Regular 0 2123.52 2123.52
5401 03/08/2024 Regular 0 2703.84 2703.84
5402 03/08/2024 Regular 0 1904.11 1904.11
5403 03/08/2024 Regular 0 191.65 191.65
5404 03/08/2024 Regular 0 3006.8 3006.8
5405 03/08/2024 Regular 0 2375.58 2375.58
5406 03/08/2024 Regular 0 3758.15 3758.15
5407 03/08/2024 Regular 0 1186.84 1186.84
5408 03/08/2024 Regular 0 2865.02 2865.02
5409 03/08/2024 Regular 0 2398.34 2398.34
5410 03/08/2024 Regular 0 1634.51 1634.51
5411 03/08/2024 Regular 0 1698.21 1698.21
5412 03/08/2024 Regular 0 1873.62 1873.62
5413 03/08/2024 Regular 0 2609.05 2609.05
5414 03/08/2024 Regular 0 3564.1 3564.1
5415 03/08/2024 Regular 0 3026.3 3026.3
5416 03/08/2024 Regular 0 1910.52 1910.52
5417 03/08/2024 Regular 0 1853.87 1853.87
5418 03/08/2024 Regular 0 152 152
5419 03/08/2024 Regular 0 1654.27 1654.27
5420 03/08/2024 Regular 0 1648.89 1648.89
5421 03/08/2024 Regular 0 315.96 315.96
5422 03/08/2024 Regular 0 489.68 489.68
5423 03/08/2024 Regular 0 296.78 296.78
5424 03/08/2024 Regular 0 1986.56 1986.56
5425 03/08/2024 Regular 0 4154.08 4154.08
5426 03/08/2024 Regular 0 3509.15 3509.15
5427 03/08/2024 Regular 0 1813.28 1813.28
5428 03/08/2024 Regular 0 1996.66 1996.66
5429 03/08/2024 Regular 0 3956.96 3956.96
5430 03/08/2024 Regular 0 5180.31 5180.31
5431 03/08/2024 Regular 0 1909.33 190933
5432 03/08/2024 Regular 0 2016.96 2016.96
5433 03/08/2024 Regular 0 1955.43 1955.43
5434 03/22/2024 Regular 0 4295.99 4295.99
5435 03/22/2024 Regular 0 2370.16 2370.16
5436 03/22/2024 Regular 0 2389.15 2389.15
5437 03/22/2024 Regular 0 1580.63 1580.63
4, 30/2024 10:34:04 API Page 1oí 3
Payment Direct Deposit
Number Payment Date Payment Type Check Amount Amount Total Payment 5438 03/22/2024 Regular 0 184.7 184.7
5439 03/22/2024 Regular 0 184.7 184.7
5440 03/22/2024 Regular 0 5900.39 5900.39
5441 03/22/2024 Regular 0 4196.21 4196.21
5442 03/22/2024 Regular 0 4239.85 4239.85
5443 03/22/2024 Regular 0 2391.77 2391.77
5444 03/22/2024 Regular 0 4392.93 4392.93
5445 03/22/2024 Regular 0 2024.76 2024.76
5446 03/22/2024 Regular 0 1500.66 1500.66
5447 03/22/2024 Regular 0 1818.02 1818.02
5448 03/22/2024 Regular 0 2097.4 2097.4
5449 03/22/2024 Regular 0 3956.74 3956.74
5450 03/22/2024 Regular 0 2025.48 2025.48
5451 03/22/2024 Regular 0 2453.99 2453.99
5452 03/22/2024 Regular 0 2422.38 2422.38
5453 03/22/2024 Regular 0 1931.03 1931.03
5454 03/22/2024 Regular 0 1865.85 1865.85
5455 03/22/2024 Regular 0 2476.11 2476.11
5456 03/22/2024 Regular 0 2560.85 2560.85
5457 03/22/2024 Regular 0 1978.92 1978.92
5458 03/22/2024 Regular 0 38.46 38.46
5459 03/22/2024 Regular 0 3006.8 3006.8
5460 03/22/2024 Regular 0 3436.83 3436.83
5461 03/22/2024 Regular 0 3758.15 3758.15
5462 03/22/2024 Regular 0 1186.84 1186.84
5463 03/22/2024 Regular 0 1402.8 1402.8
5464 03/22/2024 Regular 0 2500.26 2500.26
5465 03/22/2024 Regular 0 2313.61 2313.61
5466 03/22/2024 Regular 0 1634.51 1634.51
5467 03/22/2024 Regular 0 1698.21 1698.21
5468 03/22/2024 Regular 0 1788.62 1788.62
5469 03/22/2024 Regular 0 2620.99 2620.99
5470 03/22/2024 Regular 0 152 152
5471 03/22/2024 Regular 0 3018.98 3018.98
5472 03/22/2024 Regular 0 76.01 76.01
5473 03/22/2024 Regular 0 3408 3408
5474 03/22/2024 Regular 0 1910.52 1910.52
5475 03/22/2024 Regular 0 1739.89 1739.89
5476 03/22/2024 Regular 0 1542.27 1542.27
5477 03/22/2024 Regular 0 1648.89 1648.89
5478 03/22/2024 Regular 0 452.43 452,43
5479 03/22/2024 Regular 0 430.32 430.32
5480 03/22/2024 Regular 0 582.55 582.55
5481 03/22/2024 Regular 0 184.42 184.42
5482 03/22/2024 Regular 0 1986.55 1986.55
5483 03/22/2024 Regular 0 1769.63 1764.63
5484 03/22/2024 Regular 0 4854.94 4854.94
5485 03/22/2024 Regular 0 1813.28 1813.28
5486 03/22/2024 Regular 0 1929.55 1929.55
5487 03/22/2024 Regular 0 2540.85 2540.85
5488 03/22/2024 Regular 0 5180.31 5180.31
5489 03/22/2024 Regular 0 1618.29 1618.29
5490 03/22/2024 Regular 0 2417.95 2417.95
5491 03/22/2024 Regular 0 1955.43 1955.43
15001 03/08/2024 Regular 1979.38 0 1979.38
15002 03/08/2024 Regular 2107.96 0 2107.96
15003 03/08/2024 Regular 2104.68 0 2104.68
15004 03/08/2024 Regular 940.89 0 940.89
15005 03/22/2024 Regular 184.7 0 184.7
15006 03/22/2024 Regular 0 0 0
15007 03/22/2024 Regular 1914.53 0 1914.53
15008 03/22/2024 Regular 2107.96 0 2107.96
15009 03/22/2024 Regular 4733.46 0 4733.46
4?30í20J_4 10:34:D4 AM Page "1_ of 3
Payment Direct Deposit
Number Payment Date Payment Type Check Amount Amount Total Payment 15010 03/22/2024 Regular 2415.78 2415.78
Total: 18489.34 254033.62 272522.96
4: ;0/ 02<; 10:34:04 AM Page :~~. of 3

City Council Agenda Item #5
Staff Report
Date: May 6, 2024
To: Mayor and City Council
From: Martin Pineda, Finance Director
Subject: Request for Acceptance and Approval of FY 21-22 Audit Report Recommendation
Staff respectfully requests that the Mayor and City Council accept the attached FY 21-22 Financial Statements & Independent Auditors Report.

Background
As previously reported to the City Council by Finance Management, the FY 21-22 and FY 22-23 audit reports have been delayed due to city staff turnover caused by COVID-19. Eide Bailly Accounting Service Staff has been assisting the department to date. The City also contracted with a new Audit Firm for FY 21-22 and future audits. The City and Auditors are working on FY 21-22 and 22-23 simultaneously in the hopes to get the City caught up with the citywide audits.

The Finance Department has received the financial audit for FY 21-22 and has reviewed the findings and recommendations made by our independent auditors. Finance staff concurs with findings and recommendations. Corrective efforts are currently under review by the entire Finance Team and some measures have been implemented. New and existing policies are being implemented/updated to comply with standard practices. Those will be presented to the council as we assess and update each policy for approval. The Finance Department Staff will continue to bring Council for future consideration, new and amended policies and procedures that will address previous repeat findings.

As the Council is aware the FY 22-23 audit is being worked on in conjunction with FY 21-22. We should expect the draft financials for FY 22-23 soon. The Finance Department is receiving extensive training regarding the audit.

The city’s independent Auditor, Sheldon Chavan from Chavan & Associates LLP will provide a verbal overview of the FY 21-22 financial audit reports.

Compliance with City Council Strategic Plan or Budget Goals The City Council and City staff are committed to providing the best possible financial practices and the highest possible transparency regarding all financial transactions.

Attachments:
2021-22 City Gridley AFR_C&ALLP.pdf
x Regular
Special
Closed
Emergency

CITY OF GRIDLEY

ANNUAL FINANCIAL REPORT

FOR THE FISCAL YEAR ENDED
JUNE 30, 2022
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CITY OF GRIDLEY

ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2022

TABLE OF CONTENTS

FINANCIAL SECTION
Independent Auditor’s Report......................................................................................................... 1 Management’s Discussion and Analysis.......................................................................................... 7 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position .................................................................................................. 24 Statement of Activities...................................................................................................... 26 Fund Financial Statements
Governmental Funds:

Balance Sheet .............................................................................................................. 28 Reconciliation of the Government Funds Balance Sheet
to the Government-Wide Financial Statement of Net Position .................................. 29 Statement of Revenues, Expenditures and Changes in Fund Balances............................ 30 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities ........................................................................................... 31 Proprietary Funds:

Statement of Net Position ............................................................................................ 34 Statement of Revenues, Expenses, and Changes in Fund Net Position ........................... 35 Statement of Cash Flows.............................................................................................. 36 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position ............................................................................. 38 Statement of Changes in Fiduciary Net Position ........................................................... 39 Notes to the Basic Financial Statements................................................................................. 42

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis):

General Fund .................................................................................................................... 81 08-HOME-4987 Grant Fund .............................................................................................. 82 Block Grant Funds ............................................................................................................ 83 Grant-Related Funds ......................................................................................................... 84 Notes to Required Supplementary Information – Budgetary Accounting and Control ..................... 85 Schedule of Pension Contributions................................................................................................ 86 Schedule of Proportionate Share of Net Pension Liability.............................................................. 87 Schedule of Changes in Total OPEB Liability ............................................................................... 88

CITY OF GRIDLEY

ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2022

TABLE OF CONTENTS

SUPPLEMENTARY INFORMATION
Nonmajor Governmental Funds:

Combining Balance Sheet ....................................................................................................... 93 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ..................... 98 Nonmajor Enterprise Funds:

Combing Statement of Net Position....................................................................................... 104 Combining Statement of Revenues, Expenses, and Changes in Net Position ........................... 105 Combining Statement of Cash Flows ..................................................................................... 106 Private Purpose Trust Funds:

Combining Statement of Fiduciary Net Position .................................................................... 108 Combining Statement of Changes in Fiduciary Net Position................................................... 109 Custodial Funds:

Combining Statement of Fiduciary Net Position .................................................................... 112 Combining Statement of Changes in Fiduciary Net Position................................................... 113 General Fund:

Combining Balance Sheet ..................................................................................................... 116 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ................... 117

FINANCIAL SECTION
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15105 Concord Circle, Suite 130 Morgan Hill, CA 95037
Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Gridley
Gridley, California
Report on the Financial Statements
Opinion
We have audited the accompanying financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Gridley (the “City"), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise City’s basic financial statements as listed in the table of contents.

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

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements City management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
15105 Concord Circle, Suite 130 Morgan Hill, CA 95037
Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

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

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

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

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

15105 Concord Circle, Suite 130 Morgan Hill, CA 95037
Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and other required supplementary information, as listed in the table of contents, be presented to supplement the 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. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual fund financial statements, schedules, and other information listed in the supplementary information section of the table of contents are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated April 21, 2024 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That

15105 Concord Circle, Suite 130 Morgan Hill, CA 95037
Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Chavan & Associates, LLP
Certified Public Accountants
April 21, 2024
Morgan Hill, California
MANAGEMENT’S DISCUSSION

AND ANALYSIS
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City of Gridley Management’s Discussion and Analysis

INTRODUCTION
As management of the City of Gridley, California (city), we offer readers of the City’s financial statements this narrative overview and analysis of financial activities of the City of Gridley, for the fiscal year that ended on June 30, 2022. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in the other sections of the attached audited financial statements, required supplemental information and other supplemental information.

The required components of the report are listed below.

Required Components of the Annual Financial Report
FISCAL YEAR 2021/22 FINANCIAL HIGHLIGHTS
Government-Wide Highlights
 The assets and deferred outflows of resources for the City of Gridley exceeded the liabilities and deferred inflows of resources at the close of the fiscal year by $36.14 million (net position). Of the net position, $20.59 million was classified as net investment in capital assets; $4.58 million recorded as restricted funds; and $10.97 million categorized as unrestricted net position.  The City’s net position decreased by $1.88 million. This included a $2.4 million increase in the net position of Governmental Activities and a $4.28 million decrease in the net position of Business-Type Activities. There was an increase to beginning net position of $14,507 for Governmental Activities and a decrease of $3,036 for Business-Type Activities adjust beginning net position for the correction of accounting errors.
 City revenues decreased by $3.36 million, or 16.15%, when compared to the prior fiscal year. This decrease is primarily related to a decreased in business-type activities charges for services of $2.79 million, and rental income of $1.41 million, which was offset by an increase in governmental activity charges for services of $372,755, and operating grants of $659,774. Total expenses increased by $2.33 Management’s
Discussion & Analysis
Government-Wide
Financial Statements
Fund
Financial Statements
Notes to the
Financial Statements
Basic
Financial Statements
City of Gridley Management’s Discussion and Analysis
million, or 13.7%, with $62,254 increase in general government expenses, $499,330 increases in streets and public works, $248,270 in community development, $263,147 in parks and recreation, $1.37 million in the electric program, $86,162 in the sewer program, and $145,015 in other proprietary programs, which was offset by a decrease of $210,636 in public safety expenses and $132,120 in water program expenses.
 Deferred outflows of resources decreased by $1.04 million, while deferred inflows of resources increased by $9.9 million. This was primarily related to pension liability adjustments identified in the City’s actuarial reports, which include differences between expected and actual earnings; expected and actual experiences; and changes in proportional allocations. The City’s pension liability in accordance with GASB 68 as of June 30, 2022 was $5.38 million, while the total OPEB liability for the fiscal year ending June 30, 2022 was $2.63 million.
 The City’s long-term debt decreased by $86,609, or 2.7%, in Fiscal Year 2021/22 primarily from debt service payments made during the year.
 The City’s net capital assets increased by $19,639, or .08%, primarily as a result of land purchases and improvements, offset by depreciation.

Fund Highlights
 At the close of Fiscal Year 2021/22 the City’s Governmental Funds reported a combined fund balance of $14.3 million, which is an increase of $1.8 million in comparison with the prior year. Approximately

33.09%, or $4.73 million, was classified as unassigned fund balance and is available for spending.  At the end of the current fiscal year, the General Fund’s unrestricted fund balance (the total of the committed, assigned, and unassigned components of fund balance) was $13.38 million, or 254.81%, of total general fund expenditures, prior to transfers. The General Fund’s unassigned fund balance was $8.48 million, or 161.44%, of total general fund expenditures, prior to transfers.  The General Fund’s fund balance increased by 1.28 million at the close of the fiscal year. This included an excess of operating expenditures over revenues of $320,790, before an additional $1.6 million in net transfers.
 General Fund revenues decreased from prior year by $932,369 and expenditures increased from prior year by $292,752.

OVERVIEW OF THE FINANCIAL STATEMENTS
The discussion and analysis are intended to serve as an introduction to the City’s basic financial statements.

The City’s basic financial statements are comprised of (1) Government-Wide Financial Statements (2) Fund Financial Statements, and (3) notes to the financial statements. This report also contains other supplementary information intended to furnish additional detail to support the basic financial statements themselves.

Government-Wide Financial Statements
The Government-Wide Financial Statements are designed to provide readers with a broad overview of the City of Gridley Management’s Discussion and Analysis
City’s finances, in a manner similar to a private-sector business. Government-Wide financial statements are prepared on the accrual basis, which means they measure the flow of all economic resources of the City as a whole. Government-Wide Financial Statements consist of the Statement of Net Position and the Statement of Activities.

The Statement of Net Position presents financial information on all of the City’s assets, liabilities, and deferred inflows/outflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.

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

Both of the Government-Wide Financial Statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). An overview of the City’s functions associated with each classification is listed below.

Governmental Activities – All of the City's basic services are considered to be governmental activities. This includes general government, public safety, streets and public works, community development, and parks and recreation. These services are supported by general City revenues such as taxes, and by specific program revenues such as development and recreation program fees.

Business-Type Activities – The City’s enterprise activitiesinclude electric, water, sewer, drainage, solid waste, and senior taxi services. Unlike governmental activities, these services are fully supported by charges paid by users based on the amount of services they use.

The Government-Wide Financial Statements include not only the City itself (known as the primary government), but also a legally separate financing authority which the City is financially accountable. The City of Gridley Public Facilities Financing Authority (Financing Authority) is legally separate from the City but is blended with the primary government because it has the same governing board as the City and because of its financial relationship with the City. Separate financial statements are not issued for the Financing Authority.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Fund financial statements provide detailed information about each of the City's most significant funds, called major funds. Major funds are presented individually, with all non-major funds summarized and presented only in a single column. Other Supplementary information includes subordinate schedules that present the detail of these non-major funds. Major funds present the major activities of the City for the fiscal year and may change from year to year as a result of changes in the pattern of the City's activities. All of the City's City of Gridley Management’s Discussion and Analysis
funds can be divided into three categories: Governmental Funds, Proprietary Funds, and Fiduciary Funds.

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. This represents a modified accrual basis of accounting, with capital assets, long-lived assets, and long-term liabilities excluded from the financial statements. Such information may be useful in evaluating the City's near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, 08-Home-4987 Grant Fund, Block Grant Fund, and Grant Related Funds, which are major funds. Data from the other governmental funds are combined into a single aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements in the Other Supplementary Information section of this report.

The City adopts an annual budget for its General Fund and Special Revenue Funds. A budgetary comparison statement has been provided for the General Fund and Major Special Revenue Funds to demonstrate compliance with this budget.

Proprietary Funds
The City has six Enterprise Funds that are a proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide statements.

Proprietary funds provide the same type of information as the Government-Wide Financial Statements, only in more detail. The proprietary fund financial statements provide separate information for include electric, water, sewer, drainage, solid waste, and senior taxi services. The electric, water and sewer funds are major enterprise funds for the City.

Fiduciary Funds
Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary funds are not reported in the Government-Wide Financial Statements because the resources of these funds are not available to support the City’s own programs. The accounting for fiduciary funds is much like that used for business-type activities. The City maintains private purpose trust funds and custodial funds to report activities that are fiduciary in nature.

City of Gridley Management’s Discussion and Analysis

NOTES TO THE FINANCIAL STATEMENTS
Notes to the Financial Statements provide additional information that is necessary to acquire a full understanding of the data provided in the Government-Wide and Fund Financial Statements.

REQUIRED SUPPLEMENTARY INFORMATION
In addition to the basic financial statements and accompanying notes, this report also presents required supplementary information concerning the City’s progress in funding its obligations to provide pension and Other Post Employment Benefit (OPEB) benefits to its employees.

SUPPLEMENTARY INFORMATION
The combining statements referred to earlier in connection with nonmajor governmental funds, are presented in the other supplementary information section, immediately following the required supplementary information.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
Over time, net position may serve as an indicator of a government’s financial position. In the case of the City, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $36.14 million at the close of Fiscal Year 2021/22. This is a decrease of $1.88 million over the prior fiscal year.

The following table summarizes the City’s ending net position:

A significant portion, or $20.59 million, of the City's net position reflects its investment in capital assets, (e.g., land, buildings, general government infrastructure, equipment, etc.), net of accumulated depreciation and less any outstanding debt that was used to acquire or construct those assets. Capital assets represent infrastructure which provide services to citizens and are not available for future spending. Although the City‘s investment in capital assets is reported net of related debt, it should be noted that the resources to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate 2022 2021 2022 2021 2022 2021
Assets
Current and other assets $ 26,566,221 $ 22,827,207 $ 10,988,115 $ 13,986,794 $ 37,554,336 $ 36,814,001 Capital assets 10,682,149 10,115,438 13,031,254 13,578,326 23,713,403 23,693,764 Total Assets $ 37,248,370 $ 32,942,645 $ 24,019,369 $ 27,565,120 $ 61,267,739 $ 60,507,765 Deferred Outflows of Resources $ 2,503,120 $ 3,082,467 $ 1,656,405 $ 2,112,700 $ 4,159,525 $ 5,195,167 Liabilities
Current and other liabilities $ 1,313,403 $ 465,184 $ 1,151,572 $ 665,012 $ 2,464,975 $ 1,130,196 Noncurrent liabilities 8,352,635 14,489,078 8,274,360 11,768,321 16,626,995 26,257,399 Total Liabilities $ 9,666,038 $ 14,954,262 $ 9,425,932 $ 12,433,333 $ 19,091,970 $ 27,387,595 Deferred Inflows of Resources $ 6,609,818 $ - $ 3,585,592 $ 295,921 $ 10,195,410 $ 295,921 Net Position
Net investment in capital assets $ 10,682,149 $ 10,115,438 $ 9,904,863 $ 10,365,326 $ 20,587,012 $ 20,480,764 Restricted 4,584,441 3,204,997 - - 4,584,441 3,204,997
Unrestricted 8,209,044 7,750,415 2,759,387 6,583,240 10,968,431 14,333,655 Total Net Position $ 23,475,634 $ 21,070,850 $ 12,664,250 $ 16,948,566 $ 36,139,884 $ 38,019,416 Table 1 - Net Position
Governmental Activities Business-Type Activities Total
City of Gridley Management’s Discussion and Analysis
the liabilities.

The $4.58 million classified as Restricted Net Position, represents resources that are subject to external restrictions, by external creditors, grantors, contributors, or laws or regulations of other governments, on how they may be used. Complete details of each fund can be found in the fund descriptions.

The remaining balance of $10.97 million is classified as unrestricted.

At the end of Fiscal Year 2021/22, the City is able to report a positive balance for the government as a whole. The reasons for the overall financial changes are discussed in the following sections for governmental and business-type activities.

Governmental and Business-Type Activities
As shown in the Statement of Changes in Net Position schedule, the net position for Governmental Activities increased from $2.4 million during Fiscal Year 2021/22. This increase is largely due to pension credits, increases to charges for services, and increases to operating grants.

The net position for business-type activities decreased by $4.28 million during Fiscal Year 2021/22. This decrease was mostly due to decreases in Charges for Services of $3.16 million and increases to operating expenses of $1.47 million. In Fiscal Year 2021/22, the City’s total revenues were $17.44 million and total expenses were $19.33 million. The combined decrease in net position of $1.88 million includes a net operating difference of $1.89 million and $11,471 in prior period adjustments. An analysis of the changes in revenues and expenses by type of significant events follows:

Increase Increase Increase
Functions/Programs 2022 2021 (Decrease) 2022 2021 (Decrease) 2022 2021 (Decrease) Program Revenues
Charges for services $ 602,385 $ 229,630 $ 372,755 $ 10,000,158 $ 13,165,306 $ (3,165,148) $ 10,602,543 $ 13,394,936 $ (2,792,393) Operating grants and contributions 3,103,902 2,444,128 659,774 86,000 95,500 (9,500) 3,189,902 2,539,628 650,274 Total Program Revenues 3,706,287 2,673,758 1,032,529 10,086,158 13,260,806 (3,174,648) 13,792,445 15,934,564 (2,142,119) General Revenues
Taxes 2,851,011 2,725,572 125,439 - - - 2,851,011 2,725,572 125,439 Rental income 528,802 1,941,865 (1,413,063) - - - 528,802 1,941,865 (1,413,063) Investment earnings (25,329) 13,499 (38,828) (16,187) 8,255 (24,442) (41,516) 21,754 (63,270) Other revenues 288,841 171,104 117,737 22,162 7,310 14,852 311,003 178,414 132,589 Loss on disposal of capital assets - - - - - - - - -
Transfers 2,894,438 1,190,235 1,704,203 (2,894,438) (1,190,235) (1,704,203) - - - Total General Revenues 6,537,763 6,042,275 495,488 (2,888,463) (1,174,670) (1,713,793) 3,649,300 4,867,605 (1,218,305) Expenses
General government 413,049 350,795 62,254 - - - 413,049 350,795 62,254 Public safety 4,921,625 5,132,261 (210,636) - - - 4,921,625 5,132,261 (210,636) Streets and public works 1,578,261 1,078,931 499,330 - - - 1,578,261 1,078,931 499,330 Community development 484,839 236,569 248,270 - - - 484,839 236,569 248,270 Parks and recreation 455,999 192,852 263,147 - - - 455,999 192,852 263,147 Electric - - - 7,994,113 6,625,352 1,368,761 7,994,113 6,625,352 1,368,761 Water - - - 1,139,455 1,271,575 (132,120) 1,139,455 1,271,575 (132,120) Sewer - - - 2,083,746 1,997,584 86,162 2,083,746 1,997,584 86,162 Other proprietary - - - 261,661 116,646 145,015 261,661 116,646 145,015 Total Expenses 7,853,773 6,991,408 862,365 11,478,975 10,011,157 1,467,818 19,332,748 17,002,565 2,330,183 Increase / (Decrease) in Net Position 2,390,277 1,724,625 665,652 (4,281,280) 2,074,979 (6,356,259) (1,891,003) 3,799,604 (5,690,607) Prior Period Adjustments 14,507 (13,292) 27,799 (3,036) (108,630) 105,594 11,471 (121,922) 133,393 Net Position, Beginning of Year 21,070,850 19,359,517 1,711,333 16,948,566 14,982,217 1,966,349 38,019,416 34,341,734 3,677,682 Net Position, End of Year $ 23,475,634 $ 21,070,850 $ 2,404,784 $ 12,664,250 $ 16,948,566 $ (4,284,316) $ 36,139,884 $ 38,019,416 $ (1,879,532) Table 2 - Statement of Changes in Net Position
Governmental Activities Business-Type Activities Totals City of Gridley Management’s Discussion and Analysis
Governmental Activities
Governmental Revenues
The following chart summarizes the changes in revenues by category during Fiscal Year 21/22:

Significant changes in governmental revenues consisted of the following:
 The Charges for Services category in governmental activities increased by $372,000 as Recreation and Community Services program revenues continued to recover from prior COVID-19 restrictions.  In Fiscal Year 2021/22, capital grants and contributions increased by $660,000. The increase was mainly due to one-time grants received from federal, state and county agencies.  Taxes increased by $125,000 or 4.4%, which is made up of property tax and sales and use tax.  Rental Income decreased by $1.4 million, this is due to the FEMA lease at the industrial park expiring.

The industrial park was used to provide temporary housing to victims of the Camp Fire.  Investment earnings decreased by $38,000 which reflects the rise in interest rates by the Federal Reserve.
 Transfers increased by $1.7 million, this was due to the creation of a new GHG Carbon Credit Fund.

Historically, carbon credit revenue was posted to the Electric Fund (Fund 600), and these funds are limited and can be used only for the purpose of reducing emissions.

City of Gridley Management’s Discussion and Analysis
Governmental Expenses
The Fiscal Year 2021/22 expenses for Governmental Activities increased by $862,365 as illustrated in the chart below:

Significant changes in governmental expenses consisted of the following:

Although overall governmental expenses increased by $862,365, there were line-item variances as follows:
 General government increased by 17.7% or $62,000.
 Public Safety-related costs decreased by 4.1% or $210,000.  Streets and Public Works increased by 46.3% or $499,000.  Community Development expenses increased by 104.9% or $248,000.  Parks and Recreation increased by 136.4% or $263,000.

These variances are a part of the presentation of financial statements on a government-wide perspective, whereby expenditures are allocated to departments related to adjustments for actuarial pension reports and depreciation. Additional allocations or conversion entries are needed to convert fund statements to a government-wide perspective. The decrease in Public Safety is primarily related to allocations for actuarial pension adjustments in the amount of a $4.4 million credit for Fiscal year 2021/22, calculated pursuant to GASB requirements. The increases to Community Development was due to increased activity for potential future housing and working with developers. Most of these are in the planning stages, but two developments have already broke ground. The increase to Parks and Recreation is the re-opening of the recreation department due to the temporary shutdown caused by COVID-19.

City of Gridley Management’s Discussion and Analysis
Business-Type Activities
The City’s net position for business-type activities decreased by $4.28 million. The following chart is a summary of the changes in revenues and expenses for the City’s business-type activities from Fiscal Year 2020/21 to 2021/22, with additional analysis following the chart:

Total Program Revenues for business-type activities decreased by $3.17 million when compared to the prior fiscal year. This reflects the decrease in Charges for Services for Electric, Water, and Sewer. This is primarily due to the end of the FEMA lease at the industrial park.

Total General Revenues decreased by $1.71 million related to the transfer of GHG carbon credits that were posted to the Electric Fund and now being tracked in its own Fund. Revenues for this specific area were not a true decrease but a transfer of the funds for tracking purposes.

Total expenses for business type activities were $11.48 million for Fiscal Year 2021/22, which was an increase of $1.48 million when compared to the prior fiscal year. This was primarily due to the power the city purchases from NCPA.

City of Gridley Management’s Discussion and Analysis
FINANCIAL ANALYSIS OF THE CITY’S GOVERNMENTAL FUNDS
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with financerelated legal requirements.

The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s financing requirements.

In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for discretionary use as they represent the portion of fund balance which has not yet been limited to use for a particular purpose by either an external party, the City itself, or a group or individual that has been delegated authority to assign resources for use for particular purposes by the City ’s Council.

The following summarizes the fund balances by major and nonmajor funds:

Total Fund Balance as of June 30, 2022 was $14.3 million. Of this amount, $4.7 million, or 33.09%, was unassigned fund balance, which is available for spending at the government’s discretion. The remainder of the fund balance was either nonspendable, restricted, or assigned to indicate that it was (1) not in a spendable form, $79,263; (2) restricted for particular purposes, $4.58 million; (3) committee by Council resolution for a specific purpose, $40,425; or (3) assigned for particular purposes, $4.86 million. A summary of the changes in fund balance of the Major Funds and Nonmajor Governmental Funds is presented below:

As of June 30, 2022, the City’s governmental funds reported combined fund balances of $14.3 million, an increase of $1.88 million (including a prior period adjustment of $14,507) in comparison with the prior fiscal year.
08-Home-4987 Block Grant Nonmajor
General Grant Grant Related Governmental
Fund Fund Fund Funds Funds Total
Nonspendable $ 79,263 $ - $ - $ - $ - $ 79,263
Restricted - 3,782 954,745 1,540,856 2,085,058 4,584,441 Committed 40,425 - - - - 40,425
Assigned 4,863,500 - - - - 4,863,500
Unassigned 8,479,468 - - - (3,747,920) 4,731,548
Total Fund Balance $ 13,462,656 $ 3,782 $ 954,745 $ 1,540,856 $ (1,662,862) $ 14,299,177 Table 3 - Summary of Fund Balances - Governmental Funds 08-Home-4987 Block Grant Nonmajor
General Grant Grant Related Governmental
Fund Fund Fund Funds Funds Total
Total Revenues $ 4,931,444 $ (10) $ 257,107 $ 737,399 $ 708,503 $ 6,634,443 Total Expenditures 5,252,234 - 14,320 941,820 1,533,804 7,742,178 Revenues Over (Under) Expenditures (320,790) (10) 242,787 (204,421) (825,301) (1,107,735) Transfers in 1,599,335 - - 1,616,977 - 3,216,312
Transfers out - - - (321,874) - (321,874)
Net change in fund balances 1,278,545 (10) 242,787 1,090,682 (825,301) 1,786,703 Beginning of year 12,179,605 3,792 712,075 440,174 (837,679) 12,497,967 Prior Period Adjustment 4,506 - (117) 10,000 118 14,507 End of year $ 13,462,656 $ 3,782 $ 954,745 $ 1,540,856 $ (1,662,862) $ 14,299,177 Table 4 - Summary of Changes in Fund Balance - Governmental Funds City of Gridley Management’s Discussion and Analysis
Analysis of Individual Funds
The General Fund is the chief operating fund of the City. As of the end of Fiscal Year 2021/22, the unassigned fund balance of the general fund was $8.48 million, while total fund balance increased to $13.46 million. As a measure of the general fund’s liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total general fund expenditures. Unassigned fund balance represents 161.44% of total general fund expenditures, while total fund balance represents 254.81% of that same amount.

The General Fund’s fund balance increased by $1.28 million for Fiscal Year 2021/22. This is primarily attributed to $1.6 million in net transfers into the General Fund offset by operating expenditures exceeding operating revenues by $320,790 during fiscal year 2021/22.

The 08-Home-4987 Fund’s fund balance decreased by $10 during the year. This fund is reported as major because of the loans reported in that fund totaling $5.4 million at year end.

The Bock Grant Fund’s fund balance increased by $242,670 during the year as expenditures decreased by $165,632.

The Grant Related Funds fund balance increased by $1.1 million during the year as expenditures decreased by $868,735.

Nonmajor Governmental Fund’s fund balances decreased by $825,183 mainly due to an increase in total expenditures of $390,110 during the year.

GENERAL FUND BUDGETARY HIGHLIGHTS
Changes from the City's General Fund original budget to the final budget are detailed in the Required Supplementary Information section along with a comparison to actual activity for the fiscal year ended.

Changes to the City's budget that increase or decrease appropriations in a fund must be approved by a resolution of the City Council.

Revenues
The General Fund adopted and final revenue budgets were $4.87 million and $4.87 million, respectively, with actual revenues at $4.93 million. The overall budgetary difference of $60,983 primarily reflects greater than anticipated revenue from taxes and assessments and grants.

Expenditures
The General Fund adopted expenditure budget was $7.5 million and the final budget was $7.5 million.

The actual expenditures totaled $5.25 million, which resulted in a net difference from the final budget of $2.24 million. This budgetary variance was mostly attributable to lower-than-expected capital outlay costs and streets and public works expenditures.

City of Gridley Management’s Discussion and Analysis

CAPITAL ASSETS
The City of Gridley’s investment in capital assets for its governmental and business-type activities as of June 30, 2022, was $23.7 million (net of accumulated depreciation). This includes net capital assets from governmental activities of $10.68 million and net capital assets from business-type activities of $13.03 million. This investment in capital assets includes land, buildings and improvements, machinery and equipment, infrastructure and sewer systems.

The following table summarizes the City’s capital assets at the end of the fiscal year:

The total increase in the City’s capital assets, net of depreciation and disposals was $19,639. In Governmental Activities, the net increase in capital assets was $566,711, or 5.6%, while business-type activities capital assets decreased by $547,072, or 4.03%. This changes were mainly attributed to land purchases and improvements, net of depreciation.

Additional detail and information on capital asset activity is included in the notes to the financial statements, Note 6.

DEBT ADMINISTRATION
At the end of the fiscal year, the City had total debt outstanding of $3.13 million which was all reported in business-type activities.

The following table summarizes the City’s debt at the end of the fiscal year:

During the fiscal year, long-term debt decreased by $86,609. The reduction in Long-Term Debt was a result of debt service payments. Additional detail and information on long-term debt activity is included in the notes to the financial statements, Note 7.
2022 2021 2022 2021 2022 2021 % Change
Land - non-depreciable $ 1,150,990 $ 417,779 $ 921,793 $ 921,793 $ 2,072,783 $ 1,339,572 54.73% Construction in Progress - non-depreciable 395,719 588,859 485,570 1,408,328 881,289 1,997,187 -55.87% Infrastructure 3,956,696 4,227,212 3,625,203 3,787,267 7,581,899 8,014,479 -5.40% Buildings and Improvements 1,097,178 1,210,087 200,593 224,819 1,297,771 1,434,906 -9.56% Improvements other than Buildings 2,531,215 2,271,840 5,716,530 5,203,963 8,247,745 7,475,803 10.33% Vehicle and Equipment 1,550,351 1,399,661 2,079,145 2,032,156 3,629,496 3,431,817 5.76% Right of Use Assets - - 2,420 - 2,420 - 100.00%
Total Capital Assets, Net $ 10,682,149 $ 10,115,438 $ 13,031,254 $ 13,578,326 $ 23,713,403 $ 23,693,764 0.08% Table 5 - Capital Assets at Year End - Net
Governmental Activities Business-type Activities Total
2022 2021 % Change
USDA Rural Development Loan $ 939,000 $ 974,000 -3.59%
USDA Rural Development Loan 2,185,000 2,239,000 -2.41%
Lease Liability 2,391 - 100.00%
Total outstanding long-term debt $ 3,126,391 $ 3,213,000 -2.70% Table 6 - Outstanding Long-Term Debt at Year End
Business-type Activities
City of Gridley Management’s Discussion and Analysis

ECONOMIC FACTORS
Summary
The City’s primary revenue sources include property taxes, sales and use taxes, and Franchise Tax Fee and Stage Coach Trailer Tax. Property tax revenue is projected to grow as the City works with developers for future housing and as limited stock drives home prices higher. The major concern the City is facing is COVID and how that will affect our major revenue sources like sales and use taxes. We are projecting new expenses will arise from COVID for FY 2022-2023.

The City is currently recovering in staffing across all departments. Police, Electric, and Finance are the departments that are struggling the most with staffing. Finance department has stopped issuing late fees on utility payments, and shut offs are on hold. Our residents are struggling just as we are and we are doing our best to help while maintaining the City’s finances. We are expecting funds to cover some utility costs from the CAPP and Water Arrearage Program and finance is working to get reporting and funding. This will assist our residents with their bills and provide the City with revenue.

The pandemic had a great effect on our small City. Projections for the City’s four major revenues total $2.7 million, or 75%, of the $3.5 million in estimated total General Fund revenues or 15% of the $18.3 million of the estimated total citywide revenues for fiscal year 2021-2022. The four major revenues are projected to have a minimal increase when compared to fiscal year 2022-2023 Adopted Budget, primarily driven by performance in sales and use taxes as well as the property taxes. While the approaching fiscal year reflects increased revenue receipts, the economic outlook assumes the leveling off of sales and use taxes to anticipate only a conservative 3% growth over prior year revenues as consumers shift from goods to services.

Planned expenditures also increased in the upcoming fiscal year. City staffing levels remained at 49 fulltime equivalents (FTE) in fiscal year 2021-2022. The cost of staffing increases from $6.8 million to $8 million due to a combination of factors such as negotiated salary and benefit adjustments, personnel advancement (annual merit or salary step adjustments), rising retirement and health insurance costs and additional staff. Personnel costs steadily increased, approaching $8.6 million by fiscal year 2023-2024, without any additional increase in FTE beyond the fiscal year 2023-2024 staffing levels.

However, even without an increase in staffing levels, the City faces rising personnel costs primarily attributed to pension-related expenses. In addition to its annual contributions toward retirement costs for existing employees, the City makes an annual required payment to the California Public Employees’ Retirement System (CalPERS) for the City’s unfunded accrued liability (“UAL”). The UAL payment for FY 2021-2022 was $0.99 million. FY 2022-2023 UAL payment is project to be roughly $0.7 million. The City currently has not addressed its pension obligations, there are options to this such as Section 115 Trust or adjustments of the Amortization Schedule.

If the City elects to start funding a Section 115 trust, it will have to plan and continually fund the trust while maintaining an annual balanced budget. To achieve this, the revenues must sustain and annual growth over the next several years and controlling the citywide expenses, particularly regarding the salary and benefits and capital outlay. Inflation also affects the ability to reduce costs for staffing, services, and supplies.

City of Gridley Management’s Discussion and Analysis
Outlook for Major Revenues
Property Taxes
The City’s land capacity for new housing is limited, which curtails the availability of housing stock. This limited supply, coupled with a high demand for housing driven by the City’s desirability as a place to live, contributes to a healthy real estate market and thus the stability and strength of property tax revenues.

Unlike sales tax and franchise fees, the fiscal year 2022-2023 budget assumed minimal growth in property tax and continued resiliency.

The State median home price averaged over $849,000 in 2022, setting a 11.9% increase from prior year. The California median home sales price for 2023 is expected to rise 6.2% to $901,000. Gridley has consistent property tax base. While fiscal year 2022-2023 property tax revenue is on par with projections, annual growth of 3% is conservatively realistic. The financial forecast assumes 3% annual growth over the next several years.

Sales and Use Taxes
Many of the features that contribute to residential quality of life, such as a temperate climate, natural beauty, and various family friendly events also attract visitors. The unique restaurants and other shopping options located within the City, as well as grocery and clothing retailers contributes to shopping opportunities for residents and visitors alike.
2022-2023 budget projects a $1.1 million, which is minimal change when comparing to FY 2021-2022. This is due to post-pandemic and not know how restaurants and retail stores will handle the mandates that have been put into place. Inflation is also a major factor, recent trends show inflation has cooled in FY 2023-2024 while financing costs are expected to begin a gradual decent in the second half of 2024.

Franchise Fees
The City currently gets Franchise Fees Revenues from vendors that provide a service that the City does not provide, but is essential for our residents. This includes Waste/Environmental Services, Cable/Internet Services, and Gas Services. These services play a vital role in the quality of life for our residents and it benefits the City as a source of revenue. There was a projected minimal decrease of 1% for FY 2022-2023.

The City will collect revenue from the fees which are collected from the vendor providing the services. As the pandemic begins to subside, we should see an increase for the following fiscal years.

Outlook for Major Expenditures
Salaries and Benefits
The City’s largest expenditure is related to the cost of personnel. City staffing levels remained at 49 fulltime equivalents (FTE) in fiscal year 2021-2022. Correspondingly, the cost of staffing increases from $6.8 million to $8 million due to a combination of factors such as negotiated salary and benefit adjustments, step increases, rising retirement and health care costs and additional staff. Personnel costs steadily increase, approaching $8.6 million by fiscal year 2023-2024, without any additional increase in FTE beyond fiscal year 2022-2023 staffing levels.

City of Gridley Management’s Discussion and Analysis
Pension Costs
The City provides a defined pension plan through the California Public Employees’ Retirement System (CalPERS) for its full-time employees. As such, the City is responsible for contributing toward current employees’ retirement packages based upon a set amount determined by CalPERS based upon a percentage of salary (“employer contribution”). The employer contribution is included within the City’s overall budgeted salary and benefit costs. In addition, the City is obligated to make additional pension payments to CalPERS known as the unfunded accrued liability (“UAL”). The UAL addresses any shortfall between the funding CalPERS needs to pay for retirement benefits when people retire; compared to the funding that CalPERS currently has on hand to pay for the estimated costs of these benefits.

The City’s UAL is estimated at $28.4 million based on the valuation date of June 30, 2022. As calculated by CalPERS, the City’s UAL annual contribution payment has been steadily increasing by $0.1 million and projected to increase to $1.7 million by year 2034. The City anticipates annual contribution costs will continue to rise over the next several years even if staffing levels remain unchanged. To help address its pension obligations, the City should look to establish a Section 115 Trust with an initial and ongoing investments.

Other Operating Costs
In order to deliver services to the community, the City procures various types of goods and services. The category of services and supplies assumes 13% annual growth in fiscal year 2022-2023, as the City adjusts for goods and services overall sensitivity to inflation. The City is optimistic that federal interest rates will ease in 2024 and inflation will slow. The City contracts for specialized professional services and costs trend upward based upon credentials, certifications and qualifications of the individuals providing the service. Moreover, the City currently contracts with another governmental agency for fire prevention and response services, subject to increases based upon salary and benefits, including pension. Overall costs across all sectors are significantly higher over prior fiscal years.

Capital Projects
After deferring capital projects, coupled with higher construction and material costs, the City capital expenditures budgeted decrease to $2.4 million in fiscal year 2022-2023. The City’s Five-Year Capital Improvement Plan totals $24.1 million and identifies needs of $5 million annually over the next five fiscal years. Similar to service and supplies, inflation and other market-based conditions drive the availability of contractors and costs to implement public works projects, subject to prevailing wage. In addition, deferring building and infrastructure maintenance drives long-term costs for repair and replacement.

Debt Service
At the end of FY 2022, the City signed an agreement with an agency that assists in refinancing bonds. The City currently has 2 bonds, and we will be working towards refinancing the bonds in hopes of getting cost savings. Prior to the dissolution of the Redevelopment Agency (“RDA”), the former agency issued a $2.9 million and $1.7 million bond for the purpose of providing funds to finance redevelopment projects.

City of Gridley Management’s Discussion and Analysis

REQUEST FOR FINANCIAL INFORMATION
This financial report is designed to provide a general overview of the City's finances for all of the City's residents, taxpayers, customers, investors, and creditors. This financial report seeks to demonstrate the City's accountability for the money it receives. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Gridley Finance Department at 685 Kentucky St., Gridley, CA 95948, or visit the City of Gridley webpage at www.gridley.ca.us.

BASIC FINANCIAL STATEMENTS
City of Gridley
Statement of Net Position
June 30, 2022
BusinessGovernmental Type
Activities Activities Total
ASSETS
Current Assets:

Cash and investments $ 14,212,746 $ 9,619,005 $ 23,831,751 Accounts receivable 491,806 290,272 782,078
Due from other governments 186,798 688,451 875,249
Interest receivable 8,238 4,333 12,571
Taxes receivable 91,098 - 91,098
Prepaid items - 7,765 7,765
Inventory - 707,318 707,318
Advances to fiduciary funds 326,868 - 326,868
Leases receivable 24,559 - 24,559
Internal balances 329,029 (329,029) -
Total Current Assets 15,671,142 10,988,115 26,659,257
Noncurrent Assets:

Loans receivable 10,542,827 - 10,542,827
Leases receivable 352,252 - 352,252
Capital Assets:

Nondepreciable 1,407,363 1,546,709 2,954,072
Depreciable, net of accumulated depreciation 9,135,440 11,623,891 20,759,331 Total Capital Assets, Net 10,682,149 13,031,254 23,713,403 Total Noncurrent Assets 21,577,228 13,031,254 34,608,482 Total Assets $ 37,248,370 $ 24,019,369 $ 61,267,739

DEFERRED OUTFLOWS OF RESOURCES
Pension Adjustments $ 1,672,511 $ 1,074,364 $ 2,746,875 OPEB Adjustments 830,609 582,041 1,412,650
Total Deferred Outflows of Resources $ 2,503,120 $ 1,656,405 $ 4,159,525 Continued
The accompanying notes are an integral part of these financial statements.

City of Gridley
Statement of Net Position
June 30, 2022
BusinessGovernmental Type
Activities Activities Total

LIABILITIES
Current Liabilities:

Accounts payable $ 610,931 $ 772,712 $ 1,383,643
Accrued expenses - 112,063 112,063
Unearned revenue 702,122 - 702,122
Deposits payable 350 242,968 243,318
Interest payable - 23,829 23,829
Compensated absences, due within one year 164,035 111,564 275,599 Long-term debt, due within one year - 91,000 91,000
Total Current Liabilities 1,477,438 1,354,136 2,831,574 Noncurrent Liabilities:

Total OPEB liability 2,632,836 1,359,468 3,992,304
Net pension liability 5,384,017 3,516,818 8,900,835
Compensated absences, due in more than one year 171,747 160,119 331,866 Long-term debt, due in more than one year - 3,035,391 3,035,391 Total Noncurrent Liabilities 8,188,600 8,071,796 16,260,396 Total Liabilities $ 9,666,038 $ 9,425,932 $ 19,091,970

DEFERRED INFLOWS OF RESOURCES
Leases $ 374,416 $ - $ 374,416
Pension Adjustments 4,826,948 2,522,129 7,349,077
OPEB Adjustments 1,408,454 1,063,463 2,471,917
Total Deferred Inflows of Resources $ 6,609,818 $ 3,585,592 $ 10,195,410

NET POSITION
Net investment in capital assets $ 10,682,149 $ 9,904,863 $ 20,587,012 Restricted for:

Redevelopment 908,391 - 908,391
Grants 2,965,417 - 2,965,417
Taxes and fees 668,404 - 668,404
Capital projects 39,907 - 39,907
Other 2,322 - 2,322
Total Restricted 4,584,441 - 4,584,441
Unrestricted 8,209,044 2,759,387 10,968,431
Total Net Position $ 23,475,634 $ 12,664,250 $ 36,139,884 Concluded
The accompanying notes are an integral part of these financial statements.

City of Gridley
Statement of Activities
For the Year Ended June 30, 2022
Operating BusinessCharges for Grants and Governmental Type Functions/Programs Expenses Services Contributions Activities Activities Total Primary Government:

Governmental Activities:

General government $ 413,049 $ 223,304 $ 1,118,359 $ 928,614 $ 928,614 Public safety 4,921,625 57,613 1,007,652 (3,856,360) (3,856,360) Streets and public works 1,578,261 - 772,017 (806,244) (806,244) Community development 484,839 258,844 205,874 (20,121) (20,121) Parks and recreation 455,999 62,624 - (393,375) (393,375) Total Governmental Activities $ 7,853,773 $ 602,385 $ 3,103,902 (4,147,486) (4,147,486) Business-Type Activities:

Electric $ 7,994,113 $ 6,746,850 -$ (1,247,263) (1,247,263) Water 1,139,455 1,385,568 - 246,113 246,113
Sewer 2,083,746 1,864,225 - (219,521) (219,521)
Other proprietary 261,661 3,515 86,000 (172,146) (172,146) Total Business-Type Activities $ 11,478,975 $ 86,000 10,000,158 $ (1,392,817) (1,392,817) General Revenues:

Taxes:

Property taxes 580,000 580,000 -
Sales and use taxes 1,785,570 1,785,570 -
Motor vehicle and gas taxes 283,887 283,887 -
Occupancy tax 35,767 35,767 -
Franchise taxes 164,721 164,721 -
Other taxes 1,066 - 1,066
Total taxes 2,851,011 2,851,011 -
Investment earnings (25,329) (16,187) (41,516)
Rental income 528,802 528,802 -
Other revenues 288,841 22,162 311,003
Total General Revenues 3,643,325 3,649,300 5,975
Transfers 2,894,438 (2,894,438) -
Total General Revenues and Transfers 6,537,763 (2,888,463) 3,649,300 Change in Net Position 2,390,277 (4,281,280) (1,891,003) Net Position - Beginning of Year 21,070,850 16,948,566 38,019,416 Prior Period Adjustments 14,507 (3,036) 11,471
Net Position - Beginning, as Adjusted 21,085,357 16,945,530 38,030,887 Net Position - End of Year $ 12,664,250 23,475,634 $ 36,139,884 $ The accompanying notes are an integral part of these financial statements.

Net (Expense) Revenue and Changes
Program Revenues in Net Position

GOVERNMENTAL FUND FINANCIAL STATEMENTS
The General Fund is the City's primary operating fund. This is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. For the City, the general fund includes such activities such as public safety, public ways and facilities, parks and recreation services, and economic development services.

The 08-Home-4987 Grant Fund is a special revenue fund used to account for the activities of the U.S.

Department of Housing and Urban Development HOME Investment Partnerships Grant.

The Block Grant Fund is a Community Development Block Grant (CDBG) Revolving Loan program and Economic Development Block Grant (EDBG) Program. The City participates in this federally funded program that is utilized to fund housing activities, community facilities and public service projects serving lower income private parties and businesses. Eligible activities include funding housing activities (single/multi-family) rehabilitation, rental housing acquisition, homeownership assistance, or new construction. Interest may vary depending on the loan terms and interest may be deferred until the related property is refinanced or sold. The repayment of the loans results in program income, which is deposited into the Housing Rehabilitation Revolving Loan Fund (RLF) program for public benefit projects, general administration, and program delivery functions (preapproved ratios to the funds loaned).

The Grant Related Fund is used to account for various restricted grants, mostly from the State of California (transportation, planning, and COPS grants).

City of Gridley
Balance Sheet
Governmental Funds
June 30, 2022
08-Home-4987 Block Grant Nonmajor Total
General Grant Grant Related Governmental Governmental
Fund Fund Fund Funds Funds Funds
ASSETS
Cash and investments $ 3,782 9,350,550 $ 704,525 $ 2,099,255 $ 2,054,634 $ 14,212,746 $ Accounts receivable - 323,352 - 168,454 - 491,806
Due from other governments - - 70,388 90,613 25,797 186,798 Interest receivable 6,100 - 463 305 1,370 8,238
Taxes receivable 84,327 - - - 6,771 91,098
Loans receivable 5,396,250 - 2,480,328 2,646,985 19,264 10,542,827 Due from other funds 4,214,551 - - 329,029 - 4,543,580
Leases receivable 376,811 - - - - 376,811
Advances to fiduciary funds 76,868 250,000 - - - 326,868 Total assets $ 14,432,559 $ 5,400,032 $ 3,505,704 $ 4,837,158 $ 2,605,319 $ 30,780,772

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable $ 571,036 -$ $ 243 $ 5,286 $ 34,366 $ 610,931 Unearned revenue 24,101 - - - - 24,101
Deposits payable 350 - - - - 350
Due to other funds - - - 4,214,551 - 4,214,551
Total liabilities 595,487 - 243 4,248,917 5,286 4,849,933 Deferred Inflows of Resources:

Leases 374,416 - - - - 374,416
Unavailable revenues 5,396,250 - 2,550,716 3,291,016 19,264 11,257,246 Total deferred inflows of resources 374,416 5,396,250 2,550,716 3,291,016 19,264 11,631,662 Fund Balances:

Nonspendable
Leases receivable 2,395 - - - - 2,395
Advances to fiduciary funds 76,868 - - - - 76,868
Prepaid items - - - - - -
Total nonspendable 79,263 - - - - 79,263
Restricted:

Redevelopment - - - 908,391 - 908,391
Grants - 3,782 954,745 1,540,856 466,034 2,965,417
Taxes and fees - - - 668,404 - 668,404
Capital projects - - - - 39,907 39,907
Other - - - - 2,322 2,322
Total restricted - 3,782 954,745 1,540,856 2,085,058 4,584,441 Committed:

Infrastructure reserve 40,425 - - - - 40,425
Total committed 40,425 - - - - 40,425
Assigned:

Bond reserve 2,120,566 - - - 2,120,566 -
Sick payout reserve 176,093 - - - - 176,093
Equipment replacement 2,478,887 - - - 2,478,887 -
Building maintenance 87,954 - - - - 87,954
Total assigned 4,863,500 - - - 4,863,500 -
Unassigned 8,479,468 - - (3,747,920) - 4,731,548
Total fund balances 13,462,656 3,782 954,745 1,540,856 (1,662,862) 14,299,177 Total liabilities, deferred inflows of
resources and fund balances $ 14,432,559 $ 5,400,032 $ 3,505,704 $ 4,837,158 $ 2,605,319 $ 30,780,772 The accompanying notes are an integral part of these financial statements.

City of Gridley
Reconciliation of the Government Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2022
Total Fund Balances - Total Governmental Funds $ 14,299,177 Amounts reported for governmental activities in the statement of net position were different because:

Capital assets used in governmental activities were not current financial resources. Therefore, they were not reported in the Governmental Funds Balance Sheet. The capital assets were adjusted as follows:

Capital assets 22,795,215
Less: accumulated depreciation (12,113,066)
Total Capital Assets 10,682,149
The differences from benefit plan assumptions and estimates versus actuals are not included in the plan's actuarial study until the next fiscal year and are reported as deferred inflows or deferred outflows of resources in the statement of net position. (3,732,282) Liabilities were reported for certain revenues that were not available to pay current period expenditures and were reported as deferred inflows of resources in the fund statements.

The unavailable amounts offset loans receivable in the fund statements. 10,579,225 Long-term obligations were not due and payable in the current period. Therefore, they were not reported in the Governmental Funds Balance Sheet. The long-term liabilities were adjusted as follows:

Compensated absences (335,782)
Net pension liability (5,384,017)
Total OPEB liability (2,632,836)
Total Long-Term Obligations (8,352,635)
Net Position of Governmental Activities $ 23,475,634
The accompanying notes are an integral part of these financial statements.

City of Gridley
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2022
08-Home-4987 Block Grant Nonmajor Total
General Grant Grant Related Governmental Governmental
Fund Fund Fund Funds Funds Funds

REVENUES
Taxes and assessments 3,172,825 $ - $ - $ - $ 450,203 $ 3,623,028 $ Licenses, permits and fees 61,608 - - - 71,612 133,220
Fines and forfeitures 6,041 - - - 20,002 26,043
Intergovernmental 846,679 - - 555,961 1 1,402,641
Charges for services 60,461 - - - 123,816 184,277
Program income - - 258,844 - - 258,844
Use of money and property 511,470 (10) (1,737) (1,150) (5,100) 503,473 Other revenue - 272,360 - 182,588 47,969 502,917
Total Revenues (10) 4,931,444 257,107 737,399 708,503 6,634,443

EXPENDITURES
Current:

General government 298,641 - - 752 - 299,393
Public safety 4,118,382 - - 96,778 - 4,215,160
Streets and public works 264,777 - - - 827,356 1,092,133 Community development 191,415 - 14,320 - 223,712 429,447 Parks and recreation 145,572 - - - 148,230 293,802
Capital outlay 233,447 - - 844,290 334,506 1,412,243
Total Expenditures 5,252,234 - 14,320 941,820 1,533,804 7,742,178 Excess (Deficiency) of
Revenues over Expenditures (320,790) (10) 242,787 (204,421) (825,301) (1,107,735)

OTHER FINANCING SOURCES (USES)
Transfers in 1,599,335 - 1,616,977 - 3,216,312 -
Transfers out - - (321,874) - (321,874) -
Total Other Financing Sources (Uses) 1,599,335 - 1,295,103 - 2,894,438 - Net Change in Fund Balances 1,278,545 (10) 242,787 1,090,682 (825,301) 1,786,703 Fund Balances Beginning 12,179,605 3,792 712,075 440,174 (837,679) 12,497,967 Prior Period Adjustments 4,506 - (117) 10,000 118 14,507 Fund Balances Beginning, as Adjusted 12,184,111 3,792 711,958 450,174 (837,561) 12,512,474 Fund Balances Ending $ 13,462,656 $ 3,782 $ 954,745 $ 1,540,856 $ (1,662,862) $ 14,299,177 The accompanying notes are an integral part of these financial statements.

City of Gridley
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities
For the Year Ended June 30, 2022
Net Change in Fund Balances - Total Governmental Funds $ 1,786,703 Amounts reported for governmental activities in the Statement of Activities and Changes in net position were different because:

Governmental Funds report capital outlay as expenditures. However, in the Government-Wide Statement of Activities and Changes in net position, the cost of those assets was allocated over their estimated useful lives as depreciation expense.

Capital asset additions 1,274,087
Depreciation expense (707,376)
Compensated absences not required to be paid with current financial resources are not reported in the governmental funds, but are accrued as noncurrent liabilities in the Government Wide Statement Net Position. The change from prior year accrued compensated absences is reported in the applicable program expense. (20,610)
Receipts of payments and disbursements of funds related to notes and loans receivable are reported as revenue and expenditures, respectively, in governmental funds, but an increase and decrease, respectively, in notes receivable in the Statement of Net Position.

Loan program receipts (214,076)
Loans made during the year 929,245
In governmental funds, actual contributions to benefit plans are reported as expenditures in the year incurred. However, in the government-wide statement of activities, only the current year benefit expense as noted in the plans' valuation reports is reported as an expense, as adjusted for deferred inflows and outflows of resources. (1,985,910)
Certain expenses reported in the statement of activities do not require the use of current financial resources and are not reported as expenditures in the fund statements as follows:

Other postemployment benefits 1,328,214
Change in Net Position of Governmental Activities $ 2,390,277 The accompanying notes are an integral part of these financial statements.

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PROPRIETARY FUND FINANCIAL STATEMENTS
The Electric Fund is used to account for the activities of the City's electric generation and distribution operations.

The Water Fund is used to account for the activities of the City's water treatment and distribution operations.

The Sewer Fund is used to account for the activities of the City's sewage collection and treatment operations.

Nonmajor enterprise funds include the Drainage Fund, Solid Waste Fund and Senior Taxi Fund.

City of Gridley
Statement of Net Position
Proprietary Funds
June 30, 2022

Nonmajor
Electric Water Sewer Enterprise
Fund Fund Fund Funds Total
ASSETS
Current assets:

Cash and investments $ 2,437,395 $ 2,523,979 $ 4,314,511 $ 343,120 $ 9,619,005 Accounts receivable, net 20,830 123,424 146,018 290,272 - Due from other governments 688,451 - - 688,451 -
Interest receivable 762 1,341 2,190 40 4,333
Prepaid items 7,765 - - - 7,765
Inventory 650,096 55,238 1,984 707,318 -
Total current assets 3,805,299 2,703,982 4,464,703 343,160 11,317,144 Noncurrent assets:

Capital assets:

Nondepreciable assets 774,544 77,904 554,915 1,407,363 - Depreciable, net 2,630,042 2,640,417 6,337,877 15,555 11,623,891 Total capital assets, net 3,404,586 2,718,321 6,892,792 13,031,254 15,555 Total noncurrent assets 3,404,586 2,718,321 6,892,792 13,031,254 15,555 Total assets $ 7,209,885 $ 5,422,303 $ 11,357,495 $ 358,715 $ 24,348,398

DEFERRED OUTFLOWS OF RESOURCES
Pension adjustments $ 555,511 $ 227,066 $ 234,341 $ 57,446 $ 1,074,364 OPEB Adjustments 285,968 152,655 143,418 582,041 -
Total deferred outflows of resources $ 841,479 $ 379,721 $ 377,759 $ 57,446 $ 1,656,405

LIABILITIES
Current liabilities:

Accounts payable $ 626,296 $ 10,513 $ 130,838 $ 5,065 $ 772,712 Accrued expenses 73,862 10,752 27,449 112,063 -
Interest payable - - 23,829 - 23,829
Deposits payable 242,968 - - 242,968 -
Due to other funds - - 329,029 - 329,029
Compensated absences, current 66,625 15,803 22,676 6,460 111,564 Long-term liabilities, current - - 91,000 - 91,000
Total current liabilities 1,009,751 37,068 295,792 340,554 1,683,165 Noncurrent liabilities:

Total OPEB liability 389,829 484,818 484,821 1,359,468 - Net pension liability 1,858,312 774,760 744,469 139,277 3,516,818 Compensated absences, noncurrent 14,164 43,187 78,366 24,402 160,119 Long-term liabilities, noncurrent 2,391 3,033,000 - - 3,035,391 Total noncurrent liabilities 2,264,696 1,302,765 4,340,656 163,679 8,071,796 Total liabilities $ 3,274,447 $ 1,339,833 $ 4,636,448 $ 504,233 $ 9,754,961

DEFERRED INFLOWS OF RESOURCES
Pension adjustments $ 1,298,859 $ 433,687 $ 562,352 $ 227,231 $ 2,522,129 OPEB adjustments 530,835 266,314 266,314 1,063,463 -
Total deferred inflows of resources $ 1,829,694 $ 700,001 $ 828,666 $ 227,231 $ 3,585,592

NET POSITION
Net Investment in capital assets $ 3,402,195 $ 2,718,321 $ 3,768,792 $ 15,555 $ 9,904,863 Unrestricted (454,972) 1,043,869 2,501,348 (330,858) 2,759,387 Total net position $ 2,947,223 $ 3,762,190 $ 6,270,140 $ (315,303) $ 12,664,250 The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds
City of Gridley
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the Year Ended June 30, 2022

Nonmajor
Electric Water Sewer Enterprise
Fund Fund Fund Funds Total

OPERATING REVENUES
Charges for services $ 6,746,850 $ 1,385,568 $ 1,864,225 $ 10,000,158 3,515 $ Intergovernmental - - - 86,000 86,000
Other revenue - 5,015 1,401 15,746 22,162
Total operating revenues 6,746,850 1,390,583 1,865,626 105,261 10,108,320

OPERATING EXPENSES
Salaries and benefits 1,942,208 492,059 785,205 230,388 3,449,860 Materials and supplies 593,090 258,086 364,449 7,761 1,223,386 Repairs and maintenance 215,852 20,481 81,554 840 318,727 Power and utilities 4,699,726 213 88,568 4,788,507 -
Contractual services 84,538 24,932 64,925 1,491 175,886 Administration 267,390 141,674 80,809 13,334 503,207
Miscellaneous - - 29,001 - 29,001
Depreciation and amortization 191,296 202,010 502,890 7,847 904,043 Total operating expenses 7,994,100 1,139,455 1,997,401 261,661 11,392,617 Operating income (loss) (1,247,250) 251,128 (131,775) (156,400) (1,284,297)

NONOPERATING REVENUES(EXPENSES)
Interest expense (13) - (86,345) - (86,358)
Interest income (2,907) (5,034) (8,232) (14) (16,187)
Total nonoperating revenues(expenses) (2,920) (5,034) (94,577) (102,545) (14) Income (loss) before transfers (1,250,170) 246,094 (226,352) (156,414) (1,386,842)

CONTRIBUTIONS AND TRANSFERS
Transfers in - - 122,539 - 122,539
Transfers out (3,016,977) - - (3,016,977) -
Net contributions and transfers (3,016,977) - 122,539 (2,894,438) - Change in net position (4,267,147) 246,094 (103,813) (156,414) (4,281,280) Total net position - beginning 7,287,331 3,518,670 6,304,951 (162,386) 16,948,566 Prior period adjustments (72,961) (2,574) 69,002 3,497 (3,036) Total net position - beginning , as adjusted 7,214,370 3,516,096 6,373,953 (158,889) 16,945,530 Total net position - ending $ 2,947,223 $ 3,762,190 $ 6,270,140 $ (315,303) $ 12,664,250 The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds
City of Gridley
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2022

Nonmajor
Electric Water Sewer Enterprise
Fund Fund Fund Funds Total
Cash flows from operating activities:

Receipts from customers $ 8,186,210 $ 1,466,290 $ 1,879,734 $ 100,637 $ 11,632,871 Payments to suppliers (5,320,050) (501,910) (729,059) (22,145) (6,573,164) Payments to employees (1,756,294) (526,473) (716,905) (111,574) (3,111,246) Net cash provided (used) by operating activities 1,109,866 437,907 433,770 (33,082) 1,948,461 Cash flows from noncapital financing activities:

Interfund transactions (3,016,977) 122,539 - (2,894,438) - Net cash provided (used) by noncapital financing activities (3,016,977) 122,539 - (2,894,438) - Cash flows from capital financing activities:

Acquisition of capital assets (129,146) (94,814) (136,048) (360,008) - Proceeds from long-term debt 2,391 - - - 2,391
Principal payments on long-term debt - (89,000) - (89,000) - Interest paid on long-term debt (13) (87,061) - (87,074) - Net cash provided (used) by capital financing activities (126,768) (94,814) (312,109) (533,691) - Cash flows from investing activities:

Investment income received (2,879) (5,842) (9,425) (18,168) (22) Net cash provided (used) by investing activities (2,879) (5,842) (9,425) (18,168) (22) Net increase (decrease) in cash and cash equivalents (2,036,758) 337,251 234,775 (33,104) (1,497,836) Cash and cash equivalents - beginning 4,474,153 2,186,728 4,079,736 376,224 11,116,841 Cash and cash equivalents - ending $ 2,437,395 $ 2,523,979 $ 4,314,511 $ 343,120 $ 9,619,005 Reconciliation of operating income to net cash provided (used) by operating activities:

Operating income (loss) $ (1,247,250) $ 251,128 $ (131,775) (156,400) $ (1,284,297) Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation 191,296 202,010 502,890 7,847 904,043
Changes in operating assets and liabilities:

Accounts receivables 1,399,091 75,707 14,108 377 1,489,283 Inventory 13,541 - - - 13,541
Deferred outflows of resources 125,616 217,713 121,661 (8,695) 456,295 Accounts payable 528,305 (64,212) (23,157) 1,281 442,217 Accrued expenses 12,241 (5,853) 3,404 - 9,792
Deposits payable 40,269 - - - 40,269
Unearned revenue - - (5,001) - (5,001)
Total OPEB liability (1,294,655) (649,515) (649,515) (2,593,685) - Net pension liability (447,160) (142,951) (193,304) (92,046) (875,461) Compensated absences 33,971 28,074 13 (264) 61,794
Deferred inflows of resources 1,676,045 632,423 761,384 219,819 3,289,671 Net cash provided (used) by operating activities $ 1,109,866 $ 437,907 433,770$ $ (33,082) $ 1,948,461 The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds

FIDUCIARY FUND FINANCIAL STATEMENTS
Private-Purpose Trust Funds
The City’s private purpose trust funds include the Main Trust Fund and the Successor Agency Trust Fund.

The Successor Agency was created as a result of the State order to dissolve California Redevelopment Agencies. The Successor Agency Trust Fund is used to track the activities by the Successor Agency Oversight Board and the City’s Department of Finance in relation to the remaining assets and liabilities of the Successor Agency. The Housing Successor is governed by the City of Gridley City Council and is obligated to use the Housing Successor Agency’s assets according to Redevelopment law for low and moderate-income housing.

Custodial Funds
The City’s custodial funds include the Gridley Bid Fund and the Hospital JPA Administration Fund.

City of Gridley
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2022
Private
Purpose Trust Custodial
Funds Funds
ASSETS
Cash and investments $ 815,405 $ 555
Restricted cash and investments 381,804 -
Interest receivable 8 -
Capital assets, land 1,302,116 -
Total assets $ 2,499,333 $ 555

LIABILITIES
Accounts payable $ 29,317 $ -
Interest payable 253,000 -
Advances from the City 326,868 -
Long-term liabilities, current 85,000 -
Long-term liabilities, noncurrent 4,072,605 -
Total liabilities $ 4,766,790 $ -

NET POSITION
Held in trust for private purposes $ (2,267,457) $ -
Restricted for individuals, organizations and
other governments - 555
Total net position $ (2,267,457) $ 555
City of Gridley
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2022
Private
Purpose Trust Custodial
Funds Funds

ADDITIONS
Property taxes $ 601,183 $ -
Interest Income 637 (1)
Total additions 601,820 (1)

DEDUCTIONS
Professional services 59,700 -
Administrative expense 28,934 -
Interest and fiscal charges 280,968 -
Total deductions 369,602 -
Change in net position 232,218 (1)
Total net position - beginning (2,499,675) 63
Prior period adjustments - 493
Total net position - beginning, as adjusted (2,499,675) 556 Total net position - ending $ (2,267,457) $ 555
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NOTES TO THE BASIC

FINANCIAL STATEMENTS
City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The City of Gridley (the "City") is a municipal corporation organized under the constitution and laws of the State of California. The City operates under a Council-Administrator form of government and provides the following services: public safety (police, fire, and animal regulation), street, sanitation, transportation and social services, recreation, public improvements, planning and zoning, water, sewer, electrical, and general administrative services.

The voters of the City give authority and responsibility for operations to the City Council. The City Council has the authority to employ administrative and support personnel to carry out its directives. The primary method used to monitor the performance of the City's management is the financial budget, which is adopted annually by the City Council.

The basic financial statements of the City have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental agencies. The Governmental Accounting Standards Boards (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City's accounting policies are described below.

A. Financial Reporting Entity
As required by GAAP, these basic financial statements present the City and its component units, entities for which the City is considered to be financially accountable. The City Council acts as the governing board. In addition, the City staff performs all administrative and accounting functions for these entities and these entities provide their services entirely to the City. Blended component units, although legally separate entities are, in substance, part of the City's operations and data from these units are combined with data of the City. Each blended component unit has a June 30 year-end. The following entities are reported as blended component units:

Gridley Public Financing Authority
The Gridley Public Financing Authority (the "Authority"), established February 4, 2008, is a joint powers authority created by the City of Gridley and the former Gridley Redevelopment Agency. The creation of the Authority is authorized under the MarksRoos Local Bond Pooling Act of 1985, constituting Article 4, Chapter 5, Division 7, Title 1 (commencing with Section 6584) of the California Government Code. The City and the Authority are separate legal entities. For financial reporting purposes, the Authority is reported as a part of the City's operations because the five (5) members of the City Council also act as the governing body of the Authority. The purpose of the Authority is to assist in the financing of public capital improvements. No separate financial statements are issued for the Authority.

B. Basis of Presentation, Accounting and Measurement Focus The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund equity, revenues, and expenditures or expenses, as appropriate. These funds are established for the purpose of carrying out specific activities or certain objectives in accordance with specific regulations, restrictions, or limitations. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
Government-Wide Financial Statements
The City's government-wide financial statements include a Statement of Net Position and a Statement of Activities. These statements present summaries of governmental and business-type activities for the City.

Fiduciary activities of the City are not included in these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from businesstype activities, which rely to a significant extent on fees and charges for support.

These statements are presented on an "economic resources" measurement focus and the accrual basis of accounting. Accordingly, all of the City's assets, deferred outflows of resources, liabilities, deferred inflows of resources, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those clearly identifiable with a specific function or segment. Certain types of transactions are reported as program revenues for the City in three categories:
 Charges for services
 Operating grants and contributions
 Capital grants and contributions
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the fiduciary funds are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. Certain eliminations have been made as prescribed by GASB Statement No. 34 for interfund activities, payables, and receivables. All internal balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the total primary government column. In the Statement of Activities, inter fund transactions have been eliminated; however, those transactions between governmental and business-type activities have not been eliminated.

Governmental Fund Financial Statements
Governmental fund financial statements include a Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances for all major governmental funds and non-major funds aggregated. An accompanying schedule is presented to reconcile and explain the differences in net position as presented in these statements to the net position presented in the government-wide financial statements. The City has presented all major funds that met the applicable criteria.

All governmental funds are accounted for on a spending or "current financial resources" measurement focus and the modified accrual basis of accounting. Accordingly, only current assets, deferred outflows of resources, current liabilities, and deferred inflows of resources are included on the balance sheets. The Statement of Revenues, Expenditures and Changes in Fund Balances present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets.

Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

Accordingly, revenues are recorded when received in cash, except that revenues subject to accrual (up to City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
60 days after year-end) are recognized when due. The primary revenue sources, which have been treated as susceptible to accrual by the City, are property taxes, taxpayer-assessed tax revenues (sales taxes, transient occupancy taxes, etc.), licenses, grant revenues and earnings on investments. Expenditures are recorded in the accounting period in which the related fund liability is incurred.

Unearned revenues arise when potential revenues do not meet both the "measurable" and "available" criteria for recognition in the current period. Unearned revenues also arise when the government receives resources before it has a legal claim to them, as when grant monies are received prior to incurring qualifying expenditures. In subsequent periods when both revenue recognition criteria are met or when the government has a legal claim to the resources, the unearned revenue is removed from the combined balance sheet and revenue is recognized.

The City reports the following funds as major funds:

General Fund
The General Fund is the City's primary operating fund. This is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. For the City, the general fund includes such activities such as public safety, public ways and facilities, pars and recreation services, and economic development services. 08-Home-4987 Fund
The 08-Home-4987 Fund is a special revenue fund used to account for the activities of the U.S.

Department of Housing and Urban Development HOME Investment Partnerships Grant.

Block Grant Fund
The Block Grant Fund is a Community Development Block Grant (CDBG) Revolving Loan program and Economic Development Block Grant (EDBG) Program. The City participates in this federally funded program that is utilized to fund housing activities, community facilities and public service projects serving lower income private parties and businesses. Eligible activities include funding housing activities (single/multi-family) rehabilitation, rental housing acquisition, homeownership assistance, or new construction. Interest may vary depending on the loan terms and interest may be deferred until the related property is refinanced or sold. The repayment of the loans results in program income, which is deposited into the Housing Rehabilitation Revolving Loan Fund (RLF) program for public benefit projects, general administration, and program delivery functions (preapproved ratios to the funds loaned).

Grant Related Fund
The Grant Related Fund is used to account for various restricted grants, mostly from the State of California (transportation, planning, and COPS grants).

Additionally, the City reports the following nonmajor fund types of governmental funds:

Special Revenue Funds
Special revenue funds account for and report the proceeds of specific revenue sources that are restricted, committed or assigned to specific purposes other than debt service or capital projects.

City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
Proprietary Funds
In the fund financial statements, proprietary funds are presented using the accrual basis of accounting.

Revenues are recognized when they are earned and expenses are recognized when the related goods or services are delivered. In the fund financial statements, proprietary funds are presented using the “economic resources measurement focus”. This means all assets, deferred outflows of resources, liabilities (whether current or noncurrent) and deferred inflows of resources associated with their activities are included on their balance sheets. Proprietary fund type operating statements present increases (revenues) and decreases (expenses) in total net position.

Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal value. Non-operating revenues, such as subsidies, taxes, and investment earnings result from nonexchange transactions or ancillary activities. Amounts paid to acquire capital assets are capitalized as assets in the proprietary fund financial statements.

The City has the following enterprise funds that have been reported as major:

Electric Fund
The electric fund is used to account for the activities of the City's electric generation and distribution operations.

Water Fund
The water fund is used to account for the activities of the City's water treatment and distribution operations.

Sewer Fund
The sewer fund is used to account for the activities of the City's sewage collection and treatment operations.

Fiduciary Funds
The City reports the following fiduciary funds:

Private Purpose Trust Funds
These funds include the Main Trust and Successor Agency. The Main Trust Fund is used to account for trust arrangements where the balances and activity benefit individuals and organizations other than the City. The Successor Agency fund was created as a result of the State order to dissolve California Redevelopment Agencies. As the Successor Agency, this fund is used to track the activity by the Oversight Board and the Department of Finance to dissolve the Agency.

Custodial Funds
The City administers two custodial funds, the Gridley Bid fund and the Hospital JPA Administration fund.

City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
C. Cash and Investments
The City pools the cash of all funds, except for monies deposited with fiscal agents in accordance with related bond indentures. The cash and investments balance in each fund represents that fund's equity share of the City's cash and investment pool. As the City places no restrictions on the deposit or withdrawal of a particular fund's equity in the pool, the pool operates like a demand deposit account for the participating funds.

Interest income earned on pooled cash and investments is allocated monthly to the various funds based on month-end balances and is adjusted at fiscal year-end. Interest income on restricted cash and investments with fiscal agents is credited directly to the related fund.

The City's investments are carried at fair value. The fair value of equity and debt securities is determined based on sales prices or bid-and-asked quotations from SEC-registered securities exchanges or NASDAQ dealers. LAIF determines the fair value of their portfolio quarterly and reports a factor to the City; the City applies that factor to convert its share of LAIF from amortized cost to fair value. This amount is included in cash and cash equivalents in the balance sheet of the governmental funds. Changes in fair value are allocated to each participating fund.

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction. In determining this amount, three valuation techniques are available:
 Market approach - This approach uses prices generated for identical or similar assets or liabilities.

The most common example is an investment in a public security traded in an active exchange such as the NYSE.
 Cost approach - This technique determines the amount required to replace the current asset. This approach may be ideal for valuing donations of capital assets or historical treasures.  Income approach - This approach converts future amounts (such as cash flows) into a current discounted amount.

Each of these valuation techniques requires inputs to calculate a fair value. Observable inputs have been maximized in fair value measures, and unobservable inputs have been minimized.

For purposes of the statement of cash flows, the City has defined cash and cash equivalents to be change and petty cash funds, equity in the City's cash and investment pool, and restricted non-pooled investments with initial maturities of three months or less.

D. Restricted Cash and Investments
Certain restricted cash and investments are held by fiscal agents for the redemption of bonded debt and to meet bond indenture debt reserve requirements.

E. Interfund Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the non-current portion of interfund loans). All other outstanding balances between funds are reported as “due to/from other funds.” Any residual balances City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances.” Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable government funds to indicate that they are not available for appropriation and are not expendable available financial resources.

F. Receivables
In the government-wide statements, receivables consist of all revenues earned at year-end and not yet received. Receivables are recorded in the financial statements net of any allowance for doubtful accounts if applicable, and estimated refunds due. Major receivable balances for the governmental activities include sales and use taxes, franchise taxes, grants, police fines and other fees. Federal and state grants are considered receivable and accrued as revenue when reimbursable costs are incurred. Business-type activities report utilities and interest earnings as their major receivables.

In the fund financial statements, material receivables in governmental funds include revenue accruals such as sales tax, franchise tax, and grants and other similar intergovernmental revenues since they are usually both measurable and available. Nonexchange transactions collectible but not available are recorded as deferred inflows of resources in the fund financial statements in accordance with modified accrual, but not deferred in the government-wide financial statements in accordance with the accrual basis. Interest and investment earnings are recorded when earned only if paid within 60 days since they would be considered both measurable and available. Long-term loans in governmental funds are treated as expenditures in the year advanced and as revenues in the year repayment is measurable and available.

Loans receivable are recorded in the fund statements, but are recorded as deferred inflows of resources to indicate they do not represent current financial resources. Proprietary fund receivables consist of all revenues earned at year-end and not yet received. Utility accounts receivable and interest earnings compose the majority of proprietary fund receivables.

G. Lease Receivables
When applicable, the City’s lease receivables are measured at the present value of lease payments expected to be received during the lease term. A deferred inflow of resources is recorded for the lease.

The deferred inflow of resources is recorded at the initiation of the lease in an amount equal to the initial recording of the lease receivable plus incentive payments received. The deferred inflow of resources is amortized on a straight-line basis over the term of the lease.

H. Prepaid Expenses and Inventory
Inventories are stated at cost (average cost per unit) for governmental and proprietary funds. The cost is recorded as an expenditure/expense in the funds at the time individual inventory items are consumed, rather than purchased. Inventories of governmental funds are offset by nonspendable fund balance to indicate they do not constitute resources available for future appropriation.

Prepaid items are also recognized under the consumption method. Payments to vendors that reflect costs applicable to future accounting periods are recorded as prepaid items in both government-wide and fund financial statements.

City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
I. Capital Assets
In the government-wide financial statements, infrastructure with an aggregate cost of $25,000 or more and land, buildings, machinery, vehicles, and equipment with a cost of $5,000 or more and a useful life of two years are capitalized. All capital assets are valued at historical cost, or estimated historical cost if actual is unavailable, except for donated capital assets which are recorded at their acquisition value at the date of donation. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend the asset lives are not capitalized. Improvements are capitalized and depreciated over the remaining useful lives of the related capital assets, as applicable.

The purpose of depreciation is to spread the cost of capital assets equitably among all users over the life of these assets. The amount charged to depreciation expense each year represents that year’s pro rata share of the cost of capital assets. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Intangible right-to-use assets are amortized over the shorter of the lease term or the useful life of the underlying asset, unless the lease contains a purchase option that the City has determined is reasonably certain of being exercised, then the lease asset is amortized over the useful life of the underlying asset.

Intangible right-to-use subscription assets are amortized over the shorter of the subscription term or the useful life of the underlying asset.

Depreciation and amortization is provided using the straight-line method whereby the cost of the asset is divided by its expected useful life in years and the result is charged to expense each year until the asset is fully depreciated or amortized.

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

Infrastructure and buildings 20 - 50 years
Improvements 10 - 30 years
Equipment and vehicles 3 - 20 years
In the fund financial statements, capital assets used in governmental fund operations are accounted for as capital outlay expenditures of the governmental fund upon acquisition. Capital assets used in proprietary fund operations are accounted for the same as in the government-wide statements.

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

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

City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
K. Compensated Absences
Compensated absences comprise unused vacation leave and compensatory time off, which are accrued as earned. Employees may accumulate sick leave without limits. The City's liability for compensated absences is recorded in the government-wide Statement of Net Position for governmental funds and the Statement of Net Position for proprietary funds as appropriate. A liability is calculated for all the costs of compensated absences based upon benefits earned by employees in the current period for which there is a probability of payment at termination.

Accumulated unpaid vacation and sick pay are accrued when earned. In addition, those employees who have reached the age of retirement may cash out sick leave upon retirement. The liability has been calculated using the vesting method, in which leave amounts for both employees who currently are eligible to receive termination payments and other employees who are expected to become eligible in the future to receive such payments upon termination are included. In December of each year, management personnel are allowed to convert unused sick leave earned within the previous twelve months, in excess of nine days, to vacation. The general fund and enterprise funds are used to liquidate compensated absences.

L. Long-Term Liabilities
In the government-wide financial statements and proprietary fund statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental or business-type activities.

Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premium or discount. Debt issuance costs are expensed in year incurred.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financial sources. Premiums received on debt issuance are reported as other financing sources while discounts on debt issuance reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

M. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (the Plans) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS.

For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

N. Other Postemployment Benefits (OPEB)
For purposes of measuring the total OPEB liability, deferred outflows of resources, and deferred inflows of resources related to the City’s other postemployment benefits, OPEB expense information of the City’s OPEB plan have been determined based on information provided in an actuarial study. The City recognizes benefit payments when due and payable in accordance with the benefit terms in the fund statements. Generally accepted accounting principles require that the reported results must pertain to City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date July 1, 2021
Measurement Date June 30, 2022
Measurement Period Julye 31, 2021 to June 30, 2022
O. Fund Balances
In accordance with Government Accounting Standards Board 54, Fund Balance Reporting and Governmental Fund Type Definitions, the City classifies governmental fund balances as follows:

Nonspendable
Nonspendable fund balance represents balances set aside to indicate items that do not represent available, spendable resources even though they are a component of assets. Fund balances required to be maintained intact, such as Permanent Funds, and assets not expected to be converted to cash, such as prepaids, notes receivable, and land held for redevelopment are included. However, if proceeds realized from the sale or collection of nonspendable assets are restricted, committed, or assigned, then Nonspendable amounts are required to be presented as a component of the applicable category.

Restricted
Restricted fund balances have external restrictions imposed by creditors, grantors, contributors, laws, regulations, or enabling legislation which requires the resources to be used only for specific purpose.

Encumbrances and nonspendable amounts subject to restrictions are included along with spendable resources.

Committed
Committed fund balances have constraints imposed by passage of a Resolution of the City Council which may be altered only by Resolution of the City Council. Encumbrances and nonspendable amounts subject to Council commitments are included along with spendable resources. The City considers Resolutions to be the highest level of action that can be taken by Council that constitutes the most binding constraint.

Assigned
Assigned fund balances are amounts constrained by the City’s intent to be used for a specific purpose, but are neither restricted nor committed. Intent is expressed by the City Council or its designee and may be changed at the discretion of the City Council or its designee. The City Council has delegated the authority to make assignments of fund balance to the City Administrator.

Unassigned
Unassigned fund balance represents residual amounts that have not been restricted, committed, or assigned. This includes the residual general fund balance and residual fund deficits, if any, of other governmental funds.

Flow Assumption / Spending Order Policy
When expenditures are incurred for purposes for which both restricted and unrestricted fund balance is available, the City considers restricted funds to be spent first. When expenditures are incurred for which committed, assigned, or unassigned fund balances are available, the City considers amounts to be spent first out of committed funds, then assigned funds, and finally unassigned funds, as needed, unless the City Council has directed otherwise.

City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
P. Net Position
In the government-wide financial statements, net position is classified in the following categories:

Net Investment in Capital Assets
This amount consists of capital assets net of accumulated depreciation and reduced by outstanding debt that are attributed to the acquisition, construction, or improvement of the assets. In addition, deferred outflows of resources and deferred inflows of resources that are attributable to the acquisition, construction, or improvement of those assets or related debt also are included in the net investment in capital assets component of net position.

Restricted Net Position
This amount is restricted by external creditors, grantors, contributors, or laws or regulations of other governments.

Unrestricted Net Position
This amount is all net position that does not meet the definition of "net investment in capital assets" or "restricted net position."
The detail of amounts reported for each of the above defined net position categories is reported in the government-wide Statement of Net Position.

Use of Restricted/Unrestricted Net Position
When an expense is incurred for purposes for which both restricted and unrestricted net position are available, the City's policy is to apply restricted net position first.

Q. Interfund Transactions
Interfund services provided and used are accounted for as revenue, expenditures or expenses, as appropriate. Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund are recorded as expenditures/expenses in the reimbursed fund. All other interfund transactions, except for interfund services provided and used and reimbursements, are reported as transfers. Nonrecurring or nonroutine permanent transfers of equity are reported as residual equity transfers. All other interfund transfers are reported as transfers.

R. Property Taxes and Special Assessments
The County of Butte levies, bills, and collects property taxes and special assessments for the City.

Property taxes levied are recorded as revenue when received, in the fiscal year of levy, due to the adoption of the "alternate method of property tax distribution", known as the Teeter Plan, by the City and the County of Butte. The Teeter Plan authorizes the Auditor/Controller of the County of Butte to allocate 100% of the secured property taxes billed, but not yet paid.

The County of Butte remits tax monies to the City in three installments as follows: 50% remitted in December; 45% remitted in April; 5% remitted in June.

Tax collections are the responsibility of the County Tax Collector. Taxes and assessments on secured and utility rolls which constitute a lien against the property, may be paid in two installments; the first is due November 1 of the fiscal year and is delinquent if not paid by December 10; and the second is due on City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
March 1 of the fiscal year and is delinquent if not paid by April 10. Unsecured personal property taxes do not constitute a lien against real property unless the tax becomes delinquent. Payment must be made in one installment, which is delinquent if not paid by August 31 of the fiscal year. Significant penalties are imposed by the County for late payment.

Property valuations are established by the Assessor of the County of Butte for the secured and unsecured property tax rolls. Under the provisions of Article XIIIA of the State Constitution, properties are assessed at 100% of purchase price or value in 1978 whichever is later. From this base assessment, subsequent annual increases in valuation are limited to a maximum of 2 percent. However, increases to full value are allowed for property improvements or upon change in ownership. Personal property is excluded from these limitations and is subject to annual reappraisal.

Tax levy dates are attached annually on January 1 preceding the fiscal year for which the taxes are levied.

The fiscal year begins July 1 and ends June 30 of the following year. Taxes are levied on both real and unsecured personal property, as it exists at that time. Liens against real estate, as well as the tax on personal property, are not relieved by subsequent renewal or change in ownership.

S. Budgetary Information
The City Council establishes budgets for all governmental funds on a basis consistent with Generally Accepted Accounting Principles, with the exception of capital projects which are budgeted on a project length basis. Appropriations, except open project appropriations and unexpended grant appropriations, lapse at the end of each fiscal year. The budgetary data is prepared on the modified accrual basis consistent with the related "actual" amounts.

Department heads submit a proposed budget to the City Administrator. The City Administrator submits a proposed budget to the City Council for the following year beginning July 1. The preliminary budget may or may not be amended by the City Council after public hearings are held and is adopted by City Council resolution prior to July 1 in accordance with the municipal code.

The City Council may amend the budget by motion during the fiscal year. The City Administrator is authorized to transfer budgeted amounts within an object or purpose within any department. However, the City Council must approve revisions that alter the total expenditures of any department. Budgetary control is legally maintained at the fund level.

Expenditures may not legally exceed appropriations at the fund level, which is the legal level of control.

Supplemental appropriations, which increase appropriations, may be made during the fiscal year. All budget amounts presented in the accompanying financial statements have been adjusted for legally authorized revisions of the annual budgets during the year. Amounts represent the original budgeted amounts and all supplemental appropriations.

T. Use of Estimates
The preparation of basic financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
U. Implemented New Accounting Pronouncements
Governmental Accounting Standards Board Statement No. 87, Leases In June 2017, GASB issued Statement No. 87, Leases. This Statement (1) increases the usefulness of governments' financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract; and (2) establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Additionally, under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments' leasing activities. The implementation of this statement was immaterial to the City’s financial statements.

V. Upcoming New Accounting Pronouncements
The City is currently analyzing its accounting practices to identify the potential impact on the financial statements of the following GASB Statements:

Governmental Accounting Standards Board Statement No. 91, Conduit Debt Obligations In May 2019, GASB issued Statement No. 91, Conduit Debt Obligations. The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. This Statement achieves those objectives by clarifying the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of the issuer; establishing standards for accounting and financial reporting of additional commitments and voluntary commitments extended by issuers and arrangements associated with conduit debt obligations; and improving required note disclosures. The City has not determined what impact, if any, this pronouncement will have on the financial statements. Application of this statement is effective for the City's fiscal year ending June 30, 2023.

Governmental Accounting Standards Board Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements
In March 2020, GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements. The primary objective of this Statement is to improve financial reporting by addressing issues related to public private and public-public partnership arrangements (PPPs). A PPP is an arrangement in which a government (the transferor) contracts with an operator (a governmental or nongovernmental entity) to provide public services by conveying control of the right to operate or use a nonfinancial asset, such as infrastructure or other capital asset (the underlying PPP asset), for a period of time in an exchange or exchange-like transaction. This Statement also provides guidance for accounting and financial reporting for availability payment arrangements (APAs). An APA is an arrangement in which a government compensates an operator for services that may include designing, constructing, financing, maintaining, or operating an underlying nonfinancial asset for a period of time in an exchange or exchange-like transaction. The City has not determined what impact, if any, this pronouncement will have on the financial statements. The requirements of this statement are effective for the City's fiscal year ending June 30, 2023.

City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
GASB Statement No. 96, Subscription-based Information Technology Arrangements.

During the fiscal year, the City implemented GASB Statement No. 96, Subscription-based Information Technology Arrangements. GASB Statement No. 96 is an accounting pronouncement issued by the Governmental Accounting Standards Board (GASB) that provides guidance on how the costs and investments for subscription-based information technology arrangements (SBITAs) are accounted for and disclosed by governmental entities. This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset—an intangible asset—and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. To the extent relevant, the standards for SBITAs are based on the standards established in Statement No. 87, Leases, as amended.

Governmental Accounting Standards Board Statement No. 99, Omnibus 2022 In April 2022, GASB issued Statement No. 99, Omnibus 2022. The primary objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing (1) practice issues that have been identified during implementation and application of certain GASB Statements and (2) accounting and financial reporting for financial guarantees. The City has not determined what impact, if any, this pronouncement will have on the financial statements. The requirements of this statement related to leases, PPPs and SBITAs are effective for the City's fiscal year ending June 30, 2023 and the requirements related to financial guarantees and the classification and reporting of derivative instruments within the scope of Statement 53 are effective for the City's fiscal year ending June 30, 2024.

GASB Statement No. 100, Accounting Changes and Error Corrections—an amendment of GASB Statement No. 62
This Statement defines accounting changes as changes in accounting principles, changes in accounting estimates, and changes to or within the financial reporting entity and describes the transactions or other events that constitute those changes. This Statement also prescribes the accounting and financial reporting for (1) each type of accounting change and (2) error corrections in previously issued financial statements.

The requirements of this Statement are effective for accounting changes and error corrections made starting with fiscal year June 30, 2024 and all reporting periods thereafter.

GASB Statement No. 101, Compensated Absences
This Statement requires that liabilities for compensated absences be recognized for (1) leave that has not been used and (2) leave that has been used but not yet paid in cash or settled through noncash means. A liability should be recognized for leave that has not been used if (a) the leave is attributable to services already rendered, (b) the leave accumulates, and (c) the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. Leave is attributable to services already rendered when an employee has performed the services required to earn the leave. Leave that accumulates is carried forward from the reporting period in which it is earned to a future reporting period during which it may be used for time off or otherwise paid or settled. In estimating the leave that is more likely than not to be used or otherwise paid or settled, a government should consider relevant factors such as employment policies related to compensated absences and historical information about the use or payment of compensated absences. However, leave that is more likely than not to be settled through City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
conversion to defined benefit postemployment benefits should not be included in a liability for compensated absences.

With respect to financial statements prepared using the current financial resources measurement focus, this Statement requires that expenditures be recognized for the amount that normally would be liquidated with expendable available financial resources. The requirements of this Statement are effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter.

GASB Statement No. 102, Certain Risk Disclosures
The purpose of Statement 102 is to identify potential risks in governmental environments and develop disclosure requirements associated with those risks. These requirements are designed to provide users of the financial statements with information about risks related to a government’s vulnerabilities due to certain concentrations or constraints. As a result of this statement, users will have better information with which to understand and anticipate certain risks to a government’s financial condition.

GASB Statement 102 states that the assessment of the disclosure criteria should be made at the level of the primary government, which includes its blended component units, as defined in Statement 14, “The Financial Reporting Entity.” An additional assessment of the disclosure criteria should be made for all other reporting units that report a liability for revenue debt.

The guidance is effective for fiscal years beginning after June 15, 2024, and all reporting periods thereafter, with early adoption encouraged. This disclosure is to be applied on a prospective basis; that is, if comparative financial statements are presented, the reporting requirements of this statement are required only for the current period.

NOTE 2 - CASH AND INVESTMENTS
As of June 30, 2022, cash and investments were reported in the financial statements as follows:

Governmental
Activities
Business-Type
Activities Total
Cash and investments $ 14,212,746 $ 9,619,005 $ 815,960 $ 24,647,711 Restricted cash and investments - - 381,804 381,804
Total cash and investments $ 14,212,746 $ 9,619,005 $ 1,197,764 $ 25,029,515 Government Wide
Statement of Net Position Fiduciary Funds
Statement of Net
Position
City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
Cash and investments consisted of the following as of June 30, 2022:

Deposits:

Cash on hand $ 1,060
Cash in banks 16,963,621
Total deposits 16,964,681
Investments:

Local Agency Investment Fund 6,613,645
Certificates of Deposit 1,069,385
Total investments 7,683,030
Total City Treasury 24,647,711
Restricted cash and investments:

California Asset Management Program (CAMP) 381,804
Total cash and investments $ 25,029,515
A. Cash Deposits
The California Government Code requires California banks and savings and loan associations to secure the City's cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest and places the City ahead of general creditors of the institution. The market value of pledged securities must equal at least 110 percent of the City's cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes that have a value of 150 percent of the City's total cash deposits. The City has waived the collateral requirements for cash deposits which are fully insured to $250,000 by the Federal Deposit Insurance Corporation (FDIC).

The bank balances before reconciling items totaled $17,158,740 at June 30, 2022 and were different from carrying amounts due to deposits in transit and outstanding checks. The amount uninsured was $16,833,333, which was collateralized by securities held by pledging financial institutions. The City follows the practice of pooling cash and investments of all funds, except for funds required to be held by fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash and investments is allocated to the various funds based on the period-end cash and investment balances.

Interest income from cash and investments with fiscal agents is credited directly to the related fund.

B. Fair Value Measurements
GASB 72 established a hierarchy of inputs to the valuation techniques with three levels:
 Level 1 inputs are quoted prices in active markets for identical assets or liabilities.  Level 2 inputs are quoted market prices for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other than quoted prices that are not observable
 Level 3 inputs are unobservable inputs, such as a property valuation or an appraisal.

City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
Investment Policies
City Investment Policy
Under the provisions of the City's investment policy, and in accordance with California Government Code, the following investments are authorized:

Maximum Maximum
Maximum Percentage of Investment in
Authorized Investment Type Maturity Portfolio Anyone Issuer Local Agency Bonds 5 years None 10%
U.S. Treasury Obligations 5 years None None
State Obligations - CA And Others 5 years None None
CA Local Agency Obligations 5 years None None
U.S. Agency Obligations 5 years None None
Banker's Acceptances 180 days 40% 30%
Commercial Paper - Select Agencies 270 days 25% 10%
Commercial Paper - Other Agencies 270 days 40% 10%
Negotiable Certificates of Deposit 5 years 30% 30%
CD Placement Service 5 years 30% 30%
Repurchase Agreements 1 year None 10%
Reverse Repurchase Agreements and Securities
Lending Agreements 92 days 20% 10%
Medium-Term Notes 5 years 30% 10%
Mutual Funds N/A 20% 10%
Money Market Mutual Funds N/A 20% 10%
Collateralized Bank Deposits 5 years None None
Mortgage Pass-Through Securities 5 years 20% None
Bank/Time Deposits 5 years None None
County Pooled Investment Funds N/A None None
JPA Pools (other investment pools) N/A None None
Local Agency Investment Fund (LAIF) N/A None $75 million/account Voluntary Investment Program Fund N/A None None
Under the provisions of the City's investment policy, and in accordance with California Government Code, the following investments are authorized:

Under the terms of certain debt issuances, the City must maintain required amounts of cash and investments with trustees or fiscal agents. These funds are unexpended bond proceeds or are pledged as reserves to be used if the City fails to meet its obligations under these debt issues. The California Government Code requires these funds to be invested in accordance with City ordinance, bond indentures or State statute. The table below identifies the investment types that are authorized for investments with fiscal agents. The bond indentures contain no limitations for the maximum investment in any one issuer or the maximum percentage of the portfolio that may be invested in any one investment type.

City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
The table also identifies certain provisions of these debt agreements:

Maximum Maximum
Maximum Percentage of Investment in
Authorized Investment Type Maturity Portfolio Anyone Issuer Local Agency Bonds None None None
U.S. Treasury Obligations None None None
U.S. Agency Securities None None None
Banker's Acceptances 365 days None None
Commercial Paper 270 days None None
Federal Funds 365 days None None
Unsecured Certificates of Deposit 365 days None None
Time Deposits 365 days None None
Cash Sweep Accounts None None None
Money Market Mutual Funds N/A None None
Mortgage-backed securities None None None
Local Agency Investment Fund (LAIF) N/A None $75 million/account The City’s portfolio value fluctuates in an inverse relationship to any change in interest rate. Accordingly, if interest rates rise, the portfolio value will decline. If interest rates fall, the portfolio value will rise. The portfolio for year-end reporting purposes is treated as if it were all sold. Therefore, fund balance must reflect the portfolio’s change in value. These portfolio value changes are unrealized unless sold. Generally the City’s practice is to buy and hold investments until maturity dates. Consequently, the City’s investments are carried at fair value.

C. External Investment Pool
The City's investments with LAIF at June 30, 2022, include a portion of the pool funds invested in Structured Notes and Asset-Backed Securities. These investments include the following:

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

Asset-Backed Securities
The bulk of asset-backed securities are mortgage-backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as CMO's) or credit card receivables. LAIF is overseen by the Local Agency Investment Advisory Board, which consists of five members, in accordance with State statute. The approved investments policy is listed on the LAIF website, located at http://www.treasurer.ca.gov/pmia-laif/.

D. Allocation of Interest Income Among Funds
Interest income from pooled investments is allocated to those funds which are required by law or administrative action to receive interest. Interest is allocated monthly based on the ending cash balances of the previous month in each fund receiving interest.

City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
E. Risk Disclosures
Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the term of an investment’s maturity, the greater the sensitivity to changes in market interest rates. One of the ways that the City's interest rate risk is mitigated is by purchasing a combination of shorter term and longer-term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of an investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. As of June 30, 2022, the City’s investments were in compliance with the ratings required by the City’s investment policy and Government Code. The California Asset Management Program (CAMP) investment pool was the only investment vehicle required to be rated and had a rating of AAAm by S&P.

Concentrations of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. As of June 30, 2022, the City had no investments in any one issuer (other than U.S. Treasury obligations, bonds, and the external investment pools) that represented 5% or more of the total City investments.

Custodial Credit Risk
For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments.

With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government's indirect investment in securities through the use of mutual funds or government investment pools (such as LAIF).

As of June 30, 2022, the City’s investments had the following maturities:
12 Months
or Less 1-5 years Fair Value
ConcentrationsFair Value
Input Levels
Local Agency Investment Fund $ 6,613,645 -$ $ 6,613,645 82.0% n/a Certificates of Deposit 492,133 577,252 1,069,385 13.3% Level 2 Held by bond trustee:

CAMP 381,804 - 381,804 4.7% n/a
Total Investments $ 7,487,582 $ 577,252 $ 8,064,834
Investment Type
Maturity
City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
NOTE 3 - LOANS RECEIVABLE
The following is a summary of loans receivable at year end:

Balance Balance
Loans Receivable July 01, 2021 Additions Retirements June 30, 2022 Governmental Funds:

Home Program $ 7,784,913 $ 963,235 $ 75,958 $ 8,672,190 CalHome Program 19,264 - - 19,264
CDBG Program 1,989,491 - 138,118 1,851,373
Total Governmental Funds 9,793,668 963,235 214,076 10,542,827 Fiduciary Funds:

Construction Loan 678,000 - - 678,000
Less: Allowance for Uncollectible Loans (678,000) - - (678,000) Total Loans Receivable $ 9,793,668 $ 963,235 $ 214,076 $ 10,542,827 Governmental Funds
The City participates in the Home Investment Partnerships (HOME) program, the Community Development Block Grant (CDBG) Revolving Loan program and the CalHome program. Under these programs, grants or loans are provided under favorable terms to homeowners, developers, or businesses who agree to spend these funds in accordance with the City's terms.

The balance of the loans receivable have been offset in the governmental fund financial statements by deferred inflows of resources as they are not deemed measurable and available within sixty days. In the government-wide financial statements, the loans are not offset in accordance with the accrual basis of accounting.

Fiduciary Funds
The former RDA assisted Gridley Pacific Associates with its acquisition and development of the Washington Court Apartments Affordable Housing Project by providing $678,000 in the form of cash in return for a note bearing simple interest at a rate of 3% per year, secured by a deed of trust on the Project.

The former RDA had several programs under which it extended loans to qualifying individuals or groups for the purpose of improving the City's housing stock and/or its supply of low-and-moderate income housing. The remaining loan, issued to the Washington Court Apartments, has a forgiveness clause if the developer complies with all the terms of the loan over its full term. The former RDA had provided an allowance of 100% for the note receivable subject to the forgiveness provision of this loan. Per long-term monitoring reviews, all terms have been met by the developer for the loan as of June 30, 2022.

City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
NOTE 4 - LEASES RECEIVABLE
Leases receivable for governmental activities consisted of the following as of June 30, 2022:

Township 18
North, Range 3
East 13.62 Acres
Township 18
North, Range 3
East 12.17 Acres Total
Inception 11/17/2011 12/29/2010
End 11/16/2036 12/28/2035
Interest Rate 1.51% 1.47%
Annual Payment $ 15,000 $ 15,000
Leases Receivable:

Beginning $ - $ - $ -
Adjustments 206,420 194,863 401,283
Additions - - -
Deletions (12,225) (12,247) (24,472)
Ending 194,195 182,616 376,811
Deferred Inflows of Resources:

Beginning - - -
Adjustments 206,420 194,863 401,283
Additions - - -
Deletions (13,423) (13,444) (26,867)
Ending 192,997 181,419 374,416
Net Book Value $ 1,198 $ 1,197 $ 2,395
The following summarizes future collections for governmental activities leases receivable:

Year Ending June 30 Principal Interest
2023 $ 24,559 $ 5,441
2024 24,921 5,079
2025 25,300 4,700
2026 25,679 4,321
2027 26,064 3,936
2028-2032 136,282 13,718
2033-2037 114,006 3,493
Total $ 376,811 $ 40,688
City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
NOTE 5 - INTERFUND TRANSACTIONS
Advances To and From Funds
Amounts due to or due from other funds reflect inter-fund balances for services rendered or short-term loans expected to be repaid in the next fiscal year. Advances to or from other funds are long-term loans between funds that are to be repaid in their entirety over several years.

Pursuant to Resolution No. 2003.RDA-05, the former Redevelopment Agency agreed to reimburse the City of Gridley for infrastructure improvements within the Agency's industrial park for up to $250,000.

No interest accrues on the amount due to the City.

The Successor Agency agreed to reimburse the City's General Fund for the formation of the RDA in the amount of $176,868. Repayment is made as funds are available. No interest accrues on the amount due to the City. The Successor Agency paid $100,000 toward the outstanding balance during the current fiscal year.

As of June 30, 2022, advances to the Successor Agency fund consisted of the following:

Advances Advances
to from
Fund Other Funds Other Funds
General Fund $ 76,868 $ -
Block Grant Fund 250,000 -
Successor Agency Private Purpose Trust Fund - 326,868
Total Advances $ 326,868 $ 326,868
Inter-fund Receivables and Payables
As of the end of the fiscal year, balances are owed between funds for temporary pooled cash adjustments and temporary loans.

As of June 30, 2022, inter-fund receivables and payables consisted of the following:

Due from Due to
Fund Other Funds Other Funds
General Fund $ 4,214,551 $ -
Nonmajor Funds 329,029 4,214,551
Senior Tax Enterprise Fund - 329,029
Total Due From/To $ 4,543,580 $ 4,543,580
City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
Transfers In/Out
With Council approval resources may be transferred from one fund to another. The most significant transfers were from the Electric Fund to the General Fund for unfunded operations and to the Grant Related Fund for carbon credits. Other transfers were made for operations within each respective fund.

The following summarizes transfers between funds during the fiscal year ended June 30, 2022:

Fund Transfer in Transfer out
General Fund $ 1,599,335 $ -
Grant Related Funds 1,616,977 321,874
Electric Enterprise Fund - 3,016,977
Sewer Enterprise Fund 122,539 -
Total Transfers $ 3,338,851 $ 3,338,851
Intra-Fund Transfers In/Out
The following table represents intra-fund transfers made during the fiscal year ended June 30, 2022:

Fund Transfer in Transfer out
General Fund $ - $ 982,969
General Fund Reserve Fund 982,969 -
Total Transfers $ 982,969 $ 982,969
Intra-fund transfers are eliminated for presentation in the fund financial statements.

NOTE 6 - CAPITAL ASSETS
Capital assets for governmental activities consisted of the following as of June 30, 2022:

Balance Deletions/ Balance
Governmental activities: July 01, 2021 Additions Transfers Adjustments June 30, 2022 Non-depreciable:

Land $ 417,779 $ 733,211 $ - $ - $ 1,150,990
Construction in Progress 588,859 400,297 (593,437) - 395,719 Total Non-Depreciable 1,006,638 1,133,508 (593,437) - 1,546,709 Depreciable:

Infrastructure 7,999,087 - - - 7,999,087
Buildings and Improvements 3,654,840 - - - 3,654,840
Improvements other than Buildings 3,383,815 - 387,732 - 3,771,547 Vehicles and Equipment 5,636,014 140,579 205,705 (159,266) 5,823,032 Total Depreciable 20,673,756 140,579 593,437 (159,266) 21,248,506 Less Accumulated Depreciation for:

Infrastructure (3,771,875) (270,516) - - (4,042,391)
Buildings and Improvements (2,444,753) (112,909) - - (2,557,662) Improvements other than Buildings (1,111,975) (128,357) - - (1,240,332) Vehicles and Equipment (4,236,353) (195,594) - 159,266 (4,272,681) Total Accumulated Depreciation (11,564,956) (707,376) - 159,266 (12,113,066) Total Depreciable Capital Assets - Net 9,108,800 (566,797) 593,437 - 9,135,440 Total Capital Assets - Net $ 10,115,438 $ 566,711 $ - $ - $ 10,682,149 City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
Depreciation expense for governmental activities was charged to the following programs during the year:

General Government $ 75,040
Public Safety 162,774
Streets and Public Works 345,260
Parks and Recreation 124,302
Total depreciation expense $ 707,376
Capital assets for business-type activities consisted of the following as of June 30, 2022:

Balance Deletions/ Balance
Business-Type Activities: July 01, 2021 Additions Transfers Adjustments June 30, 2022 Non-depreciable:

Land $ 921,793 $ - $ - $ - $ 921,793
Construction in Progress 1,408,328 236,547 (1,159,305) - 485,570 Total Non-Depreciable 2,330,121 236,547 (1,159,305) - 1,407,363 Depreciable:

Infrastructure 6,340,384 - - - 6,340,384
Buildings and Improvements 1,139,545 - - - 1,139,545
Improvements other than Buildings 9,122,088 - 908,655 (9,377) 10,021,366 Right of Use Assets - 3,722 - - 3,722
Vehicles and Equipment 7,699,617 119,738 250,650 4,964 8,074,969 Total Depreciable 24,301,634 123,460 1,159,305 (4,413) 25,579,986 Less Accumulated Depreciation for:

Infrastructure (2,553,117) (162,064) - - (2,715,181)
Buildings and Improvements (914,726) (24,226) - - (938,952) Improvements other than Buildings (3,918,125) (386,711) - - (4,304,836) Right of Use Assets - (1,302) - - (1,302)
Vehicles and Equipment (5,667,461) (329,740) - 1,377 (5,995,824) Total Accumulated Depreciation (13,053,429) (904,043) - 1,377 (13,956,095) Total Depreciable Capital Assets - Net 11,248,205 (780,583) 1,159,305 (3,036) 11,623,891 Total Capital Assets - Net $ 13,578,326 $ (544,036) $ - $ (3,036) $ 13,031,254 Depreciation expense for business-type activities was charged to the following programs during the year:

Electricity 191,296
Water 202,010
Sewer 502,890
Other Enterprise 7,847
Total depreciation expense $ 904,043
City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
NOTE 7 - NONCURRENT LIABILITIES
Noncurrent liabilities consisted of the following as of June 30, 2022:

Balance Balance Due Within
Description July 01, 2021 Additions Retirements June 30, 2022 One Year Governmental Activiies
Net Pension Liability $ 8,105,985 $ 4,995,018 $ 7,716,986 $ 5,384,017 $ - Total OPEB Liability 6,067,921 - 3,435,085 2,632,836 -
Compensated Absences 315,172 34,228 13,618 335,782 164,035 Total Governmental Activities Debt $ 14,489,078 $ 5,029,246 $ 11,165,689 $ 8,352,635 $ 164,035 Business-Type Activities
Direct Borrowing:

USDA Rural Development Loan $ 974,000 $ - $ 35,000 $ 939,000 $ 36,000 USDA Rural Development Loan 2,239,000 - 54,000 2,185,000 55,000 Lease Liability - 2,391 - 2,391 -
Net Pension Liability 4,392,279 3,840,249 4,715,710 3,516,818 - Total OPEB Liability 3,953,153 - 2,593,685 1,359,468 -
Compensated Absences 209,889 61,794 - 271,683 111,564
Total Business-type Activities Debt $ 11,768,321 $ 3,904,434 $ 7,398,395 $ 8,274,360 $ 202,564 Fiduciary Funds - Successor Agency:

Tax allocation bonds, Series 2008 $ 4,340,000 $ - $ 80,000 $ 4,260,000 $ 85,000 Unamortized bond discounts (109,758) - (7,363) (102,395) - Total Long-term liabilities $ 4,230,242 $ - $ 72,637 $ 4,157,605 $ 85,000 Business-Type Activities - USDA Rural Development Loans On February 12, 2001, the City executed a long-term loan agreement with the United States Department of Agriculture (USDA) Rural Development to repay the interim sewer project financing provided by U.S.

Bank. The interim financing repayment total consisted of $1,478,141 in principal and $9,529 in accrued interest. Interest on the new loan, at the rate of 3.25%, is payable semiannually. Annual principal payments, ranging from $18,670 to $65,000, are also required. This loan will be completely repaid on September 1, 2040 and is secured by the revenues of the City's sewer fund.

On April 15, 2009, the City entered into a loan/grant agreement with USDA Rural Development for the rehabilitation and upgrade of the City's existing wastewater treatment plant. The agreement consists of a loan of $3,100,000 with a subsequent grant of $1,000,000. Interest, at the rate of 2.500%, is payable annually. This loan will be completely repaid on April 1, 2050.

City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
Future debt service payments for the USDA Rural Development Loans are as follows:

Year Ending June 30 Principal Interest Total
2023 $ 91,000 $ 83,871 $ 174,871
2024 94,000 81,280 175,280
2025 97,000 78,604 175,604
2026 99,000 75,858 174,858
2027 102,000 73,042 175,042
2028-2032 556,000 319,932 875,932
2033-2037 638,000 236,128 874,128
2038-2042 758,000 158,920 916,920
2043-2047 485,000 56,413 541,413
2048-2052 204,000 5,050 209,050
Total $ 3,124,000 $ 1,169,098 $ 4,293,098
Business-Type Activities
Successor Agency - Tax Allocation Bonds, Series 2008A (Taxable) and 2008B (Tax Exempt) In 2002, the former RDA issued $4,750,000 of tax allocation bonds, Series 2008A (Taxable) and Series 2008B (Tax Exempt). A total of $2,980,000 of Series 2008A bonds were issued and $1,770,000 of Series 2008B bonds.

The proceeds of the Series 2008A bonds issued were used to repay a significant portion of the loans from the City of Gridley to the Agency. The bonds bear annual interest at varying rates between 7% and 7.5%.

The bonds were issued in fully registered form without coupons in denominations of $5,000. Interest is payable semi-annually, due on August 1st and February 1st. Principal is paid in annual installments beginning August 1, 2014 and ending August 1, 2038 in amounts ranging from $45,000 to $250,000.

The proceeds from the Series 2008B bonds issued were for capital improvements within the project area.

The bonds bear annual interest at 5%. The bonds were issued in fully registered form without coupons in denominations of $5,000. Interest is payable semi-annually and due on August 1st and February 1st, Principal is paid in annual installments beginning August 1, 2014 and ending August 1, 2043 in amounts ranging from $5,000 to $345,000.

Future debt service payments for the tax allocation bonds are as follows:

Year Ending June 30 Principal Interest Total
2023 $ 85,000 $ 276,000 $ 361,000
2024 90,000 269,750 359,750
2025 100,000 263,125 363,125
2026 105,000 255,875 360,875
2027 110,000 248,250 358,250
2028-2032 700,000 1,105,625 1,805,625
2033-2037 1,005,000 807,750 1,812,750
2038-2042 1,395,000 403,000 1,798,000
2043-2044 670,000 50,750 720,750
Total $ 4,260,000 $ 3,680,125 $ 7,940,125
City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
NOTE 8 - RETIREMENT PLANS
General Information about the Pension Plans
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency CostSharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other.) Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous risk pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68.

Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors three miscellaneous rate plans. Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 (age 52 for Miscellaneous Plan members if membership date is on or after January 1, 2013) with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 5 years of service. The death benefit is one of the following: the Special Death Benefit (Safety only), the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

The Plans’ provisions and benefits in effect at June 30, 2022, are summarized as follows:

Tier I Tier II PEPRA Tier I PEPRA
Benefit formula 2% @ 55 2% @ 55 2% @ 62 3% @ 50 2.7% @ 57 Benefit vesting schedule 5 Years 5 Years 5 Years 5 Years 5 Years Benefit payments Monthly for Life Monthly for Life Monthly for Life Monthly for Life Monthly for Life Retirement age 55 55 62 50 57
Monthly benefits as a
% of eligible compensation 2.00% 2.00% 2.00% 3.00% 2.00% Required employee contribution rates 7.00% 7.00% 6.750% 9.000% 13.000% Required employer contribution rates 11.00% 10.34% 7.590% 22.48% 13.130% Miscellaneous Safety
City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
Employees Covered
At June 30, 2022, the following employees were covered by the benefit terms for the Plans:

Miscellaneous Safety Total
Active 30 13 43
Transferred 14 14 28
Separated 17 4 21
Retired 54 40 94
Total 115 71 186
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rates are the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. For the year ended June 30, 2022, the City’s contributions were as follows:

Employer
Contributions
Miscellaneous $ 843,729
Safety 576,892
Total Employer Contributions $ 1,420,621
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2022, the City reported a net pension liability for its proportionate share of the net pension liabilities as follows:

Miscellaneous
Safety
Total
Proportionate Share of
Net Pension
Liability/(Asset)
$ 5,652,553
3,248,282
$ 8,900,835
The City’s net pension liability for the Plans is measured as the proportionate share of the net pension liability. The net pension liability of the Plans are measured as of June 30, 2021, and the total pension liability for the Plans used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined.

City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
The City’s proportionate share of the net pension liability for the Plans as of June 30, 2021 and 2021 was as follows:

Miscellaneous Safety Combined Plans
Proportion - June 30, 2021 0.18123% 0.07271% 0.11478%
Proportion - June 30, 2022 0.29769% 0.09256% 0.16458%
Change - Increase/(Decrease) 0.11646% 0.01985% 0.04980% For the year ended June 30, 2022, the City recognized pension expense of $4,690,742.

At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Differences between Expected and Actual Experience $ 1,188,839 $ - Differences between Projected and Actual Investment Earnings - 6,867,733 Differences between Employer's Contributions and
Proportionate Share of Contributions 112,274 151,320
Change in Employer's Proportion 25,141 330,024
Pension Contributions Made Subsequent to Measurement Date 1,420,621 - Total $ 2,746,875 $ 7,349,077
The City reported $1,420,621 as deferred outflows of resources related to contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability in the year ended June 30, 2023. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Miscellaneous Safety Total
$ (961,228) $ (249,111) $ (1,210,339)
(1,033,293) (315,249) (1,348,542)
(1,149,314) (419,717) (1,569,031)
(1,362,879) (532,032) (1,894,911)
- - -
- - -
$ (4,506,714) $ (1,516,109) $ (6,022,823)
Deferred Outflows/(Inflows) of
Fiscal Year Ending Resources
June 30:

Total
2024
2025
2026
Thereafter
2027
2023
City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
Actuarial Assumptions
The total pension liabilities in the June 30, 2020 actuarial valuations were determined using the following actuarial assumptions:

Valuation Date June 30, 2020
Measurement Date June 30, 2021
Actuarial Cost Method Entry-Age
Normal Cost
Method
Actuarial Assumptions:

Discount Rate 7.15%
Inflation 2.50%
Payroll Growth 2.75%
Projected Salary Increase (1)
Investment Rate of Return 7.15% (2)
Mortality (3)
(1) Varies by entry age and service
(2) Net of pension plan investment expenses, including inflation (3) Derived using CalPERS' membership data for all funds Discount Rate
The discount rate used to measure the total pension liability was 7.15% for the Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for the Plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets.

Therefore, the current 7.15 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long-term expected discount rate of 7.15 percent will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website.

The long-term expected rate of return on pension plan investments was determined using a building block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and longterm returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent. The table below reflects the long-term expected real rate of return by asset class.

City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.

Assumed
Asset Real Return Real Return
Asset Class (a) Allocation Years 1 - 10 (b)(d) Years 11+ (c)(d) Global Equity 50.00% 4.80% 5.98%
Fixed Income 28.00% 1.00% 2.62%
Inflation Sensitive 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Estate 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
Total 100.00%
(a) In the System's ACFR, Fixed Income is included in Global Debt Securities; Liquidity Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.
(b) An expected inflation of 2.0% used for this period. (c) An expected inflation of 2.92% used for this period. (d) Figures are based on the previous ALM of 2017.

Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net pension liability for the Plans, calculated using the discount rate for the Plans, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1- percentage point higher than the current rate:

Miscellaneous Safety Totals
1% Decrease 6.15% 6.15% 6.15%
Net Pension Liability $ 8,583,986 5,409,267 13,993,253
Current 7.15% 7.15% 7.15%
Net Pension Liability $ 5,652,553 3,248,282 8,900,835
1% Increase 8.15% 8.15% 8.15%
Net Pension Liability $ 3,229,180 1,473,299 4,702,479
Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

NOTE 9 - OTHER POSTEMPLOYMENT BENEFITS PLAN
Plan Description
The City sponsors and administers a single-employer health care plan for its employees. The plan provides medical, dental, and vision coverage. Medical coverage is provided through CalPERS under the Public Employees' Medical and Hospital Care Act (PEMHCA), also referred to as PERS Health. The City sets its contribution rates for health insurance on behalf of active employees according to the PEMHCA City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
statutory minimum. The amounts are indexed (increased) in all future years according to the rate of medical inflation. The excess of the designated City contribution for healthcare (the second highest premium available in the 95948 zip code area) over the PEMHCA statutory minimum is contributed to a Cafeteria Plan and the employee may elect to have some or all of this excess contributed on his or her behalf to CalPERS as an "employee contribution" towards healthcare benefits. As the City 's OPEB benefits are administered by City personnel, no separate financial statements are issued.

Management employees are subject to PERS' "100/90 State Contribution Formula" under which the City's contribution is determined based upon the weighted average of the four most popular medical plan options under PEMHCA, as announced each year by CalPERS. The City offers the same medical plans to its retirees as to its active employees, with the general exception that upon reaching age 65 and becoming eligible for Medicare, the retiree must join one of the Medicare Supplement coverage's offered under PEMHCA.

Management employees hired on or before December 31, 2012 are eligible for benefits upon retirement at age 50 with 10 years of service. The City's contribution on behalf of Management hired on or before December 31, 2012 retirees, is based on the ‘PERS’ "Unequal Contribution Method" and equals 5% of the statutory minimum multiplied by the number of years the City has participated in PEMHCA. This amount is $40.40/month for 2018.

Employees Covered by Benefit Terms
At June 30, 2022, the benefit terms covered the following employees:

Active employees 2
Inactive employees 9
Total employees 11
Actuarial Assumptions
The following summarized the actuarial assumptions for the OPEB plan included in this fiscal year:

Valuation Date:

Measurement Date:

Actuarial Cost Method:

Amortization Period:

Actuarial Assumptions:

Discount Rate
Inflation
Payroll Increases
Trend Rate
Municipal Bond Rate
Mortality
Notes:

The discount rate increased from 2.21% to 3.54%.

Payroll growth increased from 2% to 4%.

3.54%

7.00%
Entry-Age Normal Cost Method
Pub-2010 General Employees HeadcountWeighted Mortality fully generational using Scale MP-2021, and Pub-2010 General
Retirees Headcount-Weighted Mortality
fully generational using Scale MP-2021.

July 1, 2021
June 30, 2022
30 years

2.75%

3.00%
City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
Discount Rate
The discount rate was based on the Bond Buyer 20-bond General Obligation Index.

Contributions
The City's policy is to fully fund the annual required contribution, which is determined by an actuary. The City makes the contributions on behalf of the participants. For the fiscal year ended June 30, 2022, the City paid contributions of $166,240. There have been no assets accumulated in a trust to provide for the benefits of this plan.

Total OPEB Liability
The City's Total OPEB liability was measured as of June 30, 2022 (measurement date) and was determined by an actuarial valuation as of July 1, 2021 (valuation date) for the fiscal year ended June 30, 2022 (reporting date).

Changes in the Total OPEB Liability
The following summarizes the changes in the Total OPEB liability during the year ended June 30, 2022:

Fiscal Year Ended June 30, 2022
Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability
(Asset)
Balance at June 30, 2021 $ 10,021,074 $ - $ 10,021,074
Service cost 21,603 - 21,603
Interest in Total OPEB Liability 139,337 - 139,337
Balance of diff between actual/exp experience (3,239,275) - (3,239,275) Balance of changes in assumptions (2,618,711) - (2,618,711) Benefit payments (166,240) - (166,240)
Net changes (6,028,770) - (6,028,770)
Balance at June 30, 2023 $ 3,992,304 $ - $ 3,992,304
The City’s plan is nonfunded, meaning there have not been assets placed into an irrevocable trust, therefore the plan fiduciary net position is zero.

Deferred Inflows and Outflows of Resources
At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Difference between actual and expected experience $ 698,305 $ 1,366,862 Change in assumptions 714,345 1,105,055
Totals $ 1,412,650 $ 2,471,917
City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Year Ended June 30, Amount
2023 $ (1,323,373)
2024 264,106
Total $ (1,059,267)
OPEB Expense
The following summarizes the OPEB expense by source during the year ended June 30, 2022:

Service cost $ 21,603
Interest on total OPEB liability 139,337
Other actuarial adjustments (255,279)
Difference between actual and expected experience (1,304,684) Change in assumptions (932,941)
OPEB Expense $ (2,331,964)
The following summarizes changes in the Total OPEB liability as reconciled to OPEB expense during the year ended June 30, 2022:
$ 3,992,304
(10,021,074)
(6,028,770)
Changes in deferred outflows 1,224,939
Changes in deferred inflows 2,471,867
OPEB Expense $ (2,331,964)
Net OPEB liability ending
Net OPEB liability beginning
Change in net OPEB liability
Sensitivity to Changes in the Discount Rate
The Total OPEB liability of the City, as well as what the City's Total OPEB liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher, was as follows:
(1% Decrease ) 3.54% (1% Increase )
Net OPEB Liability (Asset) $ 4,639,396 $ 3,992,304 $ 3,477,347 Discount Rate
Sensitivity to Changes in the Healthcare Cost Trend Rates The Total OPEB liability of the City, as well as what the City's Total OPEB liability would be if it were calculated using healthcare cost trend rates that are one percentage point lower or one percentage point higher than current healthcare cost trend rates, was as follows:
(1% Decrease ) 7.00% (1% Increase )
Net OPEB Liability (Asset) $ 3,436,220 $ 3,992,304 $ 4,689,221 Trend Rate
City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
NOTE 10 - DEFICIT FUND BALANCE AND NET POSITION
The City reported the following funds with deficit fund balance and net position as of June 30, 2022:

Deficit Deficit
Fund Net
Balance Position
SB 325 TDA Fund $ 317,591 $ -
Traffic Safety Fund 53,116 -
Planning and Development Fund 1,155,618 -
Solid Waste Recreation Fund 57,646 -
Gas Tax Fund 614,369 -
Recreation Related Fund 1,539,728 -
2021 Vierra Park Improvements Fund 3,006 -
Home Fund 6,846 -
Senior Taxi Fund - 318,974
Totals $ 3,747,920 $ 318,974
The fund deficits were a result of expenditures incurred in advance of receipt of revenue and will be eliminated through future revenues and interfund transfers.

NOTE 11 - RISK MANAGEMENT
The City is a member of the Northern California Cities Self Insurance Fund (NCCSIF) along with twenty other northern California cities. The NCCSIF is a joint powers authority (JPA) organized in accordance with Article 1, Chapter 5, Division 7, Title 1 of the California Government Fund Programs. The purpose is to create a common pool of funds to be used to meet obligations of the parties to provide workers’ compensation benefits for their employees and to provide excess liability insurance. The NCCSIF provides claims processing, administrative services, risk management services, and actuarial studies. A member from each city governs the NCCSIF. The City Council members do not have significant oversight responsibility since they evenly share all factors of responsibility with the other cities. The City does not retain the risk of loss. However, ultimate liability for payment of claims and insurance premiums resides with member cities. The NCCSIF is empowered to make supplemental assessments as needed to eliminate deficit positions of member cities. If the JPA becomes insolvent, the City is responsible only to the extent of any deficiency in its equity balance. The audited financial statements of the JPA are available at the NCCSIF's office.

The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The City provides property, liability, and workers compensation insurance through Northern California Cities Self Insurance Fund a public entity risk pool currently operating as a common risk management and insurance program for several Northern California municipalities. Annual deposits are paid by member cities and are adjusted retrospectively to cover costs.

The NCCSIF establishes claims liabilities based on estimates of the ultimate cost of claims (including future claims settlement expenses) that have been reported but not settled, plus estimates of claims that have been incurred but not reported. Because actual claims costs depend on various factors, the claims liabilities are recomputed periodically using a variety of actuarial and statistical techniques to produce City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
current estimates that reflect recent settlements, claim frequency, and other economic and social factors.

A provision of inflation is implicit in the calculation of estimated future claims costs. Adjustments to claims liabilities are charged or credited to expense in the periods in which they are made. The City does not have any material unpaid and uninsured claims outstanding at the beginning or end of the last two fiscal years. The City's insurance coverage and the respective coverage providers are as follows:

Amount Coverage Provider Payment
General Liability
$0 - $50,000 Self-insured Banking layer
$50,001 - $450,000 Northern California Cities Self
Insurance Fund
Shared risk
$450,001 - $40,000,000 California Joint Powers Risk
Management Authority
Shared risk (to $5 mil, excess
insurance after that)
Workers' Compensation
$0 - $100,000 Self-insured Banking layer
$100,001 -$400,000 Northern California Cities Self
Insurance Fund
Shared risk
$400,001 - statutory CSAC-EIA Shared risk and Excess Insurance Property insurance
The City's standard deductible is $5,000 for coverage. The coverage limit for fiscal year 2022 was $1,000,000,000 blanket real and personal property.

Performance and Public Employee Dishonesty Bonds
The City has $25,000 in performance bond coverage for the City Clerk, $100,000 performance bond coverage for the City Treasurer, and $3,000,000 in coverage for public employee dishonesty with a deductible of $5,000.

NOTE 12 - RELATED ORGANIZATIONS
The City is a member of various joint powers authorities that provide goods or services to the City and other authority members. The City does not have sufficient authority, influence or accountability over these entities to incorporate them in this annual report. Additionally, the City has determined that it has no ongoing financial interest or responsibility for any of these organizations. The names and general functions of these joint powers are as follows:

Northern California Power Agency (NCPA)
Membership consists of 12 municipal electric utilities, one Rural Electric Cooperative, an irrigation district, and a public utility district. The NCPA is generally empowered to purchase, generate, transmit, distribute, and sell electrical energy. Members participate in the projects of NCPA on an elective basis. A Commission comprised of one representative for each member governs the NCPA.

The City is currently involved in several hydroelectric, geothermal, and other energy-related projects as a member of this agency. The NCPA is financed by contributions from member cities, government grants, and debt. The City is committed to provide substantial additional financial support for its portion of the actions and projects of the NCPA.

City of Gridley
Notes to the Basic Financial Statements
June 30, 2022
The NCPA holds certain funds under a separate member custodial agreement - the general operating reserve. The purpose of the reserve is to allow members to fund all, or a portion, of the contingent liabilities that the NCPA faces at any given time, while providing the individual member with the flexibility to draw upon their part of the reserve, as each member individually deems appropriate. The NCPA requires agency members to maintain at least 90% of the annual general operating reserve. The City has maintained the required reserve amount during the fiscal year ending 2022. Due to the nature of the reserve held by NCPA, payments made to the reserve are expensed as purchased power. The financial statements are available online at www.ncpa.com.

Transmission Agency of Northern California (TANC)
Members include eleven cities, one electric co-op, two irrigation districts, and one public utility district.

The Agency was created to provide electric transmission or other facilities, including real property and rights of way, for the use of its members. A Commission comprised of one representative appointed by each member governs the Agency. The City has authorized its participation in the project up to 1% of the total expenditures. The financial statements are available online at http://tanc.us/financials.html.

NOTE 13 - COMMITMENTS AND CONTINGENCIES
Lawsuits
The City is subject to certain matters of litigation that may arise in the normal course of conducting City business. City management believes, based upon consultation with legal counsel, that these cases, in the aggregate, are not expected to result in a material adverse financial impact on the City. Additionally, City management believes that the City's insurance programs are sufficient to cover any potential losses should an unfavorable outcome materialize.

Federal and State Grant Programs
The City participates in Federal and State grant programs. These programs are audited by the City's independent accountants if required by and in accordance with the provisions of the Uniform Guidance and applicable State requirements. Expenditures which may be disallowed, if any, by the granting agencies, cannot be determined at this time. The City expects such amounts, if any, to be immaterial.

Deferred Compensation
The City offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The plan, available to all full-time City employees, permits employees to defer a portion of their salary until future years. Participation in the plan is optional. The deferred compensation is not available to employees until termination, retirement, death, or unforeseeable emergency. The assets and liabilities of these plans have been excluded from the accompanying financial statements. The City does not administer the plan.

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REQUIRED SUPPLEMENTARY INFORMATION
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City of Gridley
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (GAAP Basis)
General Fund
For the Year Ended June 30, 2022
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes and assessments $ 2,628,005 2,628,005 $ 3,172,825 $ 544,820 $ Licenses, permits and fees 30,207 30,207 61,608 31,401
Fines and forfeitures 8,097 8,097 6,041 (2,056)
Intergovernmental 619,473 619,473 846,679 227,206
Charges for services 68,398 68,398 60,461 (7,937)
Program income 172 172 - (172)
Use of money and property 807,565 807,565 511,470 (296,095) Other revenue 708,544 708,544 272,360 (436,184)
Total Revenues 4,870,461 4,870,461 4,931,444 60,983

EXPENDITURES
Current:

General government 600,610 600,610 298,641 301,969
Public safety 3,837,754 3,837,754 4,118,382 (280,628)
Streets and public works 739,121 739,121 264,777 474,344 Community development 42,924 42,924 191,415 (148,491)
Parks and recreation 137,878 137,878 145,572 (7,694)
Capital outlay 2,137,822 2,137,822 233,447 1,904,375
Total Expenditures 7,496,109 7,496,109 5,252,234 2,243,875 Excess (Deficiency) of Revenues over Expenditures (2,625,648) (2,625,648) (320,790) 2,304,858

OTHER FINANCING SOURCES (USES)
Transfers in 1,435,000 1,435,000 1,599,335 164,335
Sale of capital assets 1,004 1,004 - (1,004)
Total Other Financing Sources (Uses) 1,436,004 1,436,004 1,599,335 163,331 Net Change in Fund Balance (1,189,644) (1,189,644) 1,278,545 2,468,189 Fund Balance Beginning 12,179,605 12,179,605 - 12,179,605 Prior Period Adjustments - Cash Allocations 4,506 4,506 - 4,506 Fund Balance Beginning, as Adjusted 12,184,111 12,184,111 12,184,111 - Fund Balance Ending 10,994,467 $ 10,994,467 $ 13,462,656 $ 2,468,189 $ City of Gridley
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (GAAP Basis)
General Fund
For the Year Ended June 30, 2022
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property $ - - $ (10) $ (10) $
Total Revenues - - (10) (10)

EXPENDITURES
Total Expenditures - - - -
Net Change in Fund Balance - - (10) (10)
Fund Balance Beginning 3,792 3,792 - 3,792
Fund Balance Ending $ 3,792 $ 3,792 $ 3,782 $ (10)
City of Gridley
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (GAAP Basis)
General Fund
For the Year Ended June 30, 2022
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Program income $ 71,664 71,664 $ 258,844 $ 187,180 $
Use of money and property 3,083 3,083 (1,737) (4,820)
Total Revenues 74,747 74,747 257,107 182,360

EXPENDITURES
Current:

Community development 3,715 3,715 14,320 (10,605)
Total Expenditures 3,715 3,715 14,320 (10,605)
Net Change in Fund Balance 71,032 71,032 242,787 171,755 Fund Balance Beginning 712,075 712,075 - 712,075
Prior Period Adjustments - Cash Allocations (117) (117) - (117) Fund Balance Beginning, as Adjusted 711,958 711,958 711,958 - Fund Balance Ending 782,990 $ 782,990 $ 954,745 $ 171,755 $ City of Gridley
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (GAAP Basis)
General Fund
For the Year Ended June 30, 2022
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 83,800 83,800 $ 555,961 $ 472,161 $ Use of money and property 708 708 (1,150) (1,858)
Total Revenues 84,508 84,508 737,399 652,891

EXPENDITURES
Current:

General government 60,000 60,000 752 59,248
Public safety 38,983 38,983 96,778 (57,795)
Capital outlay 916,779 916,779 844,290 72,489
Total Expenditures 1,015,762 1,015,762 941,820 73,942
Excess (Deficiency) of Revenues over Expenditures (931,254) (931,254) (204,421) 726,833

OTHER FINANCING SOURCES (USES)
Transfers in - 1,616,977 - 1,616,977
Transfers out (35,000) (35,000) (321,874) (286,874)
Total Other Financing Sources (Uses) (35,000) (35,000) 1,295,103 1,330,103 Net Change in Fund Balance (966,254) (966,254) 1,090,682 2,056,936 Fund Balance Beginning 440,174 440,174 - 440,174
Prior Period Adjustments - Cash Allocations 10,000 10,000 - 10,000 Fund Balance Beginning, as Adjusted 450,174 450,174 450,174 - Fund Balance Ending (516,080) $ (516,080) $ 1,540,856 $ 2,056,936 $ City of Gridley
Notes to Required Supplementary Information
Budgetary Accounting and Control
June 30, 2022
The City Council establishes budgets for all governmental funds on a basis consistent with Generally Accepted Accounting Principles, with the exception of capital projects which are budgeted on a project length basis. Appropriations, except open project appropriations and unexpended grant appropriations, lapse at the end of each fiscal year. The budgetary data is prepared on the modified accrual basis consistent with the related "actual" amounts.

Expenditures may not legally exceed appropriations at the fund level, which is the legal level of control. Supplemental appropriations, which increase appropriations, may be made during the fiscal year. All budget amounts presented in the accompanying financial statements have been adjusted for legally authorized revisions of the annual budgets during the year. Amounts represent the original budgeted amounts and all supplemental appropriations.

City of Gridley
Schedule of Pension Contributions
June 30, 2022
(Last Ten Years)
Miscellaneous and Safety Plans
Plan Measurement Date 2014 2015 2016 2017 2018 2019 2020 2021 Fiscal Year Ended 2015 2016 2017 2018 2019 2020 2021 2022 Contractually Required Contributions $ 701,624 $ 795,514 $ 866,010 $ 947,355 $ 1,023,639 $ 1,128,141 $ 1,293,223 $ 1,420,621 Contributions in Relation to Contractually
Required Contributions 701,624 795,514 866,010 947,355 1,023,639 1,128,141 1,293,223 1,420,621 Contribution Deficiency (Excess) $ - $ - $ - $ - $ - $ - $ - $ - Covered Payroll $ 3,118,121 $ 3,099,247 $ 3,275,057 $ 3,384,871 $ 2,642,537 $ 2,891,883 $ 3,233,815 $ 3,508,606 Contributions as a % of Covered Payroll 22.50% 25.67% 26.44% 27.99% 38.74% 39.01% 39.99% 40.49% Notes to Schedule:

Valuation Date: June 30, 2020
Assumptions Used: Entry Age Method used for Actuarial Cost Method Level Percentage of Payroll and Direct Rate Smoothing

3.8 Years Remaining Amortization Period
Inflation Assumed at 2.50%
Investment Rate of Returns set at 7.00%
Fiscal year 2015 was the first year of implementation, therefore only eight years are shown.

The CalPERS discount rate was increased from 7.50% to 7.65% in fiscal year 2016, then decreased to 7.15% in 2018.

The CalPERS mortality assumptions was adjusted in fiscal year 2019.

CalPERS mortality table based on CalPERS' experience and include 15 years of projected ongoing mortality improvement using 90 percent of Scale MP 2016 published by the Society of Actuaries.

City of Gridley
Schedule of Proportionate Share of Net Pension Liability June 30, 2022
(Last Ten Years)
Miscellaneous and Safety Plan
Plan Measurement Date 2014 2015 2016 2017 2018 2019 2020 2021 Fiscal Year Ended 2015 2016 2017 2018 2019 2020 2021 2022 Proportion of Net Pension
Liability (Safety and Misc) 0.12501% 0.12003% 0.10006% 0.11218% 0.11472% 0.11475% 0.11487% 0.16458% Proportionate Share of
Net Pension Liability $ 7,778,821 $ 8,238,421 $ 8,658,560 $11,125,054 $11,054,726 $11,758,898 $12,498,264 $ 8,900,835 Covered Payroll $ 3,079,982 $ 3,118,121 $ 3,099,247 $ 3,275,057 $ 3,384,871 $ 2,642,537 $ 2,891,883 $ 3,233,815 Proportionate Share of NPL
as a % of Covered Payroll 252.56% 264.21% 279.38% 339.69% 326.59% 444.99% 432.18% 275.24% Plan's Fiduciary Net Position
as a % of the TPL 81.15% 71.26% 68.94% 67.62% 68.40% 67.37% 65.78% 76.73% Fiscal year 2015 was the first year of implementation, therefore only eight years are shown.

The CalPERS discount rate was increased from 7.50% to 7.65% in fiscal year 2016, then decreased to 7.15% in 2018.

The CalPERS mortality assumptions was adjusted in fiscal year 2019.

City of Gridley
Schedule of Changes in Total OPEB Liability
June 30, 2022
(Last Ten Years)
Fiscal Year Ended 2018 2019 2020 2021 2022
Total OPEB liability
Service cost $ 12,401 $ 12,650 $ 171,325 $ 165,106 $ 21,603 Interest 158,069 159,756 206,796 211,318 139,337
Diff. between expected/actual experience 21,513 16,042 2,401,492 - (3,239,275) Changes of assumptions - - 2,456,638 - (2,618,711)
Actuarial adjustments - - - 74,743 (165,484)
Benefit payments (148,050) (141,637) (161,908) (84,534) (166,240) Net change in Total OPEB Liability 43,933 46,811 5,074,343 366,633 (6,028,770) Total OPEB Liability - beginning 4,489,354 4,533,287 4,580,098 9,654,441 10,021,074 Total OPEB Liability - ending 4,533,287 4,580,098 9,654,441 10,021,074 3,992,304 Plan fiduciary net position
Net change in plan fiduciary net position - - - - -
Plan fiduciary net position - beginning - - - - -
Plan fiduciary net position - ending - - - - -
Net OPEB liability (asset) $ 4,533,287 4,580,098 9,654,441 10,021,074 3,992,304 Plan fiduciary net position as a %
of the total OPEB liability 0.00% 0.00% 0.00% 0.00% 0.00% Covered Employee Payroll $ 2,726,110 $ 2,780,632 $ 826,218 $ 842,742 $ 258,224 NOL as a % of covered employee payroll 166.29% 164.71% 1168.51% 1189.10% 1546.06% TOL as a % of covered employee payroll 166.29% 164.71% 1168.51% 1189.10% 1546.06% Other Notes
Mortality assumption changed from SOA RP-2014 Total Dataset Mortality with Scale MP-2019 (Base Rate 2006) to Pub-2010 General Employees Headcount-Weighted Mortality fully generational using Scale MP-2021, and Pub-2010 General Retirees Headcount-Weighted Mortality fully generational using Scale MP-2021.

Payroll growth increased from 2% to 4%.

GASB 75 requires a schedule of contributions for the last ten fiscal years, or for as many years as are available if less than ten years are available. GASB 75 was adopted as of June 30, 2018.

Discount rates changed from 3.58% to 2.21% in FY2020, and then to 3.54% in FY2022.

SUPPLEMENTARY INFORMATION
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NONMAJOR GOVERNMENTAL FUNDS
Special Revenue Funds
FEMA Reserve
This fund is used to account for the FEMA lease revenue.

General Impact Fee
The source of funding is a portion of the impact fees on new developments calculated in the City Fee Schedule. This fund is used for the CIP project per council approval.

Development Agreement Fee
The source of revenue is a portion of the impact fees on new developments calculated in a City fee schedule. The funds will be appropriated for CIP projects upon council approval.

M. Vierra Park
This fund is used to account for the grant funding for the development of M. Vierra Park.

SB 1 RMRA
This fund is used to account for receipts and expenditures of gas tax funds for road repair and maintenance under the California rehab program.

SB 325 TDA
This fund is used to account for receipts and expenditures of monies apportioned for street and road sweeping, repairs, maintenance and other street projects under the street and highway code 2105, 2016, 2107 and 2107.5 of the State of California.

Traffic Safety
This fund is used to account for receipts of motor vehicle fines and forfeitures expended for traffic projects.

Railroad Maintenance
This fund is used to account for expenses related to repairs for the railroad and intersecting streets.

Public Safety Augmentation
This fund is used to account for receipts and expenditure related to safety expenses.

Planning and Development
This fund is used to account for the City's participation in the Community Development Block Grant programs, which provides loans to rehab low income housing and First Time home buyers (generally low income).

Solid Waste Recreation
This fund is used for purchasing beverage trash containers located throughout the City right-of-way and public parks.

Gas Tax
This fund is used to account for receipts and expenditures of monies apportioned for street and road sweeping, repairs, maintenance and other street projects under the street and highway code 2105, 2016, 2107 and 2107.5 of the State of California.

NONMAJOR GOVERNMENTAL FUNDS
Butte Interagency Narcotics Task Force (BINTF)
This fund is used to account for the contribution of funds and service to BINTF.

Maintenance Districts
The funds are used to account for the receipts and expenditures of four districts within the City limit. The assessment of districts is the source of funding.

CDBG Housing Rehab/Drainage Grant
This fund is used to account for revenues and expenditures related to the Community Development Block Grant for housing rehabilitation and drainage.

Cal Home
This fund is used to account for Cal Home grant revenues and expenditures.

Police Explorer
The fund is used to pay the expenditures related to youth programs. Donations and fund raising are the sources of funding.

K-9 - Donations & Expenses
The fund is used to account for City donations and expenses.

Recreation Related
The fund is used to pay the expenditures related to recreational activities funded through the annual budget.
2021 Vierra Park Improvements
This fund is used to account for resources expended on Vierra Park improvements.

Home
This fund is used to account for Home program revenues and expenditures.

City of Gridley
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2022
General
FEMA Impact Development M. Vierra
Reserve Fee Agreement Park
Fund Fund Fund Fund
ASSETS
Cash and investments $ 465,749 $ 856,349 $ 11,900 $ 28,867 Accounts receivable - - - -
Due from other governments - - - -
Interest receivable 285 521 7 16
Taxes receivable - - - -
Loans receivable - - - -
Due from other funds - - - -
Total assets $ 466,034 $ 856,870 $ 11,907 $ 28,883

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable -$ -$ -$ -$
Due to other funds - - - -
Total liabilities - - - -
Deferred Inflows of Resources:

Unavailable revenues - - - -
Fund Balances:

Restricted:

Redevelopment - 856,870 11,907 -
Grants 466,034 - - -
Taxes and fees - - - -
Capital projects - - - 28,883
Other - - - -
Unassigned - - - -
Total fund balances 466,034 856,870 11,907 28,883
Total liabilities, deferred inflows of
resources and fund balances $ 466,034 $ 856,870 $ 11,907 $ 28,883 Cont'd
Special Revenue Funds
City of Gridley
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2022
ASSETS
Cash and investments
Accounts receivable
Due from other governments
Interest receivable
Taxes receivable
Loans receivable
Due from other funds
Total assets

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable
Due to other funds
Total liabilities
Deferred Inflows of Resources:

Unavailable revenues
Fund Balances:

Restricted:

Redevelopment
Grants
Taxes and fees
Capital projects
Other
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances

SB 1 SB 325 Traffic Railroad
RMRA TDA Safety Maintenance
Fund Fund Fund Fund
$ 490,131 $ - $ - $ 11,017
- 166,316 2,138 -
25,797 - - -
233 9 - 7
- - - -
- - - -
- 329,029 - -
$ 516,161 $ 495,354 $ 2,138 $ 11,024
$ - $ 847 $ 1,152 $ -
- 812,098 54,102 -
- 812,945 55,254 -
- - - -
- - - -
- - - -
516,161 - - -
- - - 11,024
- - - -
- (317,591) (53,116) -
516,161 (317,591) (53,116) 11,024
$ 516,161 $ 495,354 $ 2,138 $ 11,024
Cont'd
Special Revenue Funds
City of Gridley
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2022
ASSETS
Cash and investments
Accounts receivable
Due from other governments
Interest receivable
Taxes receivable
Loans receivable
Due from other funds
Total assets

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable
Due to other funds
Total liabilities
Deferred Inflows of Resources:

Unavailable revenues
Fund Balances:

Restricted:

Redevelopment
Grants
Taxes and fees
Capital projects
Other
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Butte
Public Planning Solid Interagency
Safety and Waste Gas Narcotics
Augmentation Development Recreation Tax Tac Force
Fund Fund Fund Fund Fund
$ 145,068 -$ -$ -$ $ 4,155
- - - - -
- - - - -
80 - - 158 -
2,940 - - 3,831 -
- - - - -
- - - - -
$ 148,088 -$ -$ $ 3,989 $ 4,155
-$ $ 7,894 -$ $ 15,390 -$
- 1,147,724 57,646 602,968 -
- 1,155,618 57,646 618,358 -
- - - - -
- - - - -
- - - - -
148,088 - - - 4,155
- - - - -
- - - - -
- (1,155,618) (57,646) (614,369) -
148,088 (1,155,618) (57,646) (614,369) 4,155
$ 148,088 -$ -$ $ 3,989 $ 4,155
Cont'd
Special Revenue Funds
City of Gridley
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2022
ASSETS
Cash and investments
Accounts receivable
Due from other governments
Interest receivable
Taxes receivable
Loans receivable
Due from other funds
Total assets

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable
Due to other funds
Total liabilities
Deferred Inflows of Resources:

Unavailable revenues
Fund Balances:

Restricted:

Redevelopment
Grants
Taxes and fees
Capital projects
Other
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances

Maintenance Police
Districts Cal Home Explorer
Fund Fund Fund
$ 38,959 $ 118 $ - $ 652
- - - -
- - - -
53 - - -
- - - -
- - 19,264 -
- - - -
$ 39,012 $ 118 $ 19,264 $ 652
$ (484) $ - $ - $ -
- - - -
(484) - - -
- - 19,264 -
39,496 118 - -
- - - -
- - - -
- - - -
- - - 652
- - - -
39,496 118 - 652
$ 39,012 $ 118 $ 19,264 $ 652
Cont'd
CDBG Housing
Rehab/Drainage
Grant Fund
Special Revenue Funds
City of Gridley
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2022
ASSETS
Cash and investments
Accounts receivable
Due from other governments
Interest receivable
Taxes receivable
Loans receivable
Due from other funds
Total assets

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable
Due to other funds
Total liabilities
Deferred Inflows of Resources:

Unavailable revenues
Fund Balances:

Restricted:

Redevelopment
Grants
Taxes and fees
Capital projects
Other
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
K-9 2021 Vierra Total
Donations Recreation Park Nonmajor
& Expense Related Improvements Home Governmental
Fund Fund Fund Fund Funds
$ 1,669 $ - $ - $ 2,054,634 - $
- - - - 168,454
- - - - 25,797
1 - - - 1,370
- - - - 6,771
- - - - 19,264
- - - - 329,029
$ 1,670 $ - $ - $ - $ 2,605,319
$ - $ 7,439 $ 2,128 $ - $ 34,366
1,532,289 - 878 6,846 4,214,551
1,539,728 - 3,006 6,846 4,248,917
- - - - 19,264
- - - - 908,391
- - - - 466,034
- - - - 668,404
- - - - 39,907
1,670 - - - 2,322
(1,539,728) - (3,006) (6,846) (3,747,920)
1,670 (1,539,728) (3,006) (6,846) (1,662,862)
$ 1,670 $ - $ - $ 2,605,319 - $
Concluded
Special Revenue Funds
City of Gridley
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2022
General
FEMA Impact Development M. Vierra
Reserve Fee Agreement Park
Fund Fund Fund Fund

REVENUES
Taxes and assessments $ - $ - $ - $ -
Licenses, permits and fees - - - -
Fines and forfeitures - - - -
Intergovernmental - - - -
Charges for services - 123,816 - -
Use of money and property (1,070) (1,955) (28) (58)
Other revenue - - - -
Total Revenues (1,070) 121,861 (28) (58)

EXPENDITURES
Current:

Streets and public works - - - -
Community development - - - -
Parks and recreation - - - -
Capital outlay - - - -
Total Expenditures - - - -
Excess (Deficiency) of Revenues over Expenditures (1,070) 121,861 (28) (58)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total Other Financing Sources (Uses) - - - -
Net Change in Fund Balances (1,070) 121,861 (28) (58)
Fund Balances Beginning 467,104 735,009 11,935 28,941
Prior Period Adjustments - - - -
Fund Balances Beginning, as Adjusted 467,104 735,009 11,935 28,941 Fund Balances Ending $ 856,870 466,034 $ 11,907 $ 28,883 $ Cont'd
Special Revenue Funds
City of Gridley
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES
Taxes and assessments
Licenses, permits and fees
Fines and forfeitures
Intergovernmental
Charges for services
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Streets and public works
Community development
Parks and recreation
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

SB 1 SB 325 Traffic Railroad
RMRA TDA Safety Maintenance
Fund Fund Fund Fund
$ 166,316 136,954 $ - $ - $
- - - -
- - 20,002 -
- - - -
- - - -
9 (873) - (25)
- - - -
166,325 136,081 20,002 (25)
328,475 150 14,261 -
- - - -
- - - -
308,531 - - -
637,006 150 14,261 -
(470,681) 135,931 5,741 (25)
- - - -
- - - -
- - - -
(470,681) 135,931 5,741 (25)
153,090 380,230 (58,857) 11,049
- - - -
380,230 153,090 (58,857) 11,049
$ 516,161 $ (317,591) $ (53,116) $ 11,024
Cont'd
Special Revenue Funds
City of Gridley
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES
Taxes and assessments
Licenses, permits and fees
Fines and forfeitures
Intergovernmental
Charges for services
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Streets and public works
Community development
Parks and recreation
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Prior Period Adjustments
Fund Balances Beginning, as Adjusted
Fund Balances Ending
Butte
Public Planning Solid Interagency
Safety and Waste Gas Narcotics
Augmentation Development Recreation Tax Tac Force
Fund Fund Fund Fund Fund
-$ -$ -$ 146,933 $ -$
31,379 25,318 - - -
- - - - -
- 1 - - -
- - - - -
(302) - - (590) -
- 39,130 - 3,721 -
31,077 64,449 - 150,064 -
- - - 402,388 -
- 216,866 - - -
- - - - -
- - - 6,615 -
- 216,866 - 409,003 -
31,077 (152,417) - (258,939) -
- - - - -
- - - - -
- - - - -
31,077 (152,417) - (258,939) -
117,011 (1,003,201) (57,646) (355,430) 4,155
- - - - -
117,011 (1,003,201) (57,646) (355,430) 4,155
$ 148,088 $ (1,155,618) $ (57,646) $ (614,369) $ 4,155
Cont'd
Special Revenue Funds
City of Gridley
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES
Taxes and assessments
Licenses, permits and fees
Fines and forfeitures
Intergovernmental
Charges for services
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Streets and public works
Community development
Parks and recreation
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

Maintenance Police
Districts Cal Home Explorer
Fund Fund Fund
$ - $ - $ - $ -
- - - -
- - - -
- - - -
- - - -
(203) - - (1)
- - - -
(203) - - (1)
82,082 - - -
- - - -
- - - -
16,354 - - -
98,436 - - -
(98,639) - - (1)
- - - -
- - - -
- - - -
(98,639) - - (1)
138,135 - - 653
- 118 - -
138,135 118 - 653
$ 39,496 $ 118 $ - $ 652
Cont'd
CDBG Housing
Rehab/Drainage
Grant Fund
Special Revenue Funds
City of Gridley
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES
Taxes and assessments
Licenses, permits and fees
Fines and forfeitures
Intergovernmental
Charges for services
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Streets and public works
Community development
Parks and recreation
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Prior Period Adjustments
Fund Balances Beginning, as Adjusted
Fund Balances Ending
K-9 2021 Vierra Total
Donations Recreation Park Nonmajor
& Expense Related Improvements Home Governmental
Fund Fund Fund Fund Funds
-$ -$ -$ -$ $ 450,203
- 14,915 - - 71,612
- - - - 20,002
- - - - 1
- - - - 123,816
(4) - - - (5,100)
30 5,088 - - 47,969
26 20,003 - - 708,503
- - - - 827,356
- - - 6,846 223,712
- 148,230 - - 148,230
- - 3,006 - 334,506
- 148,230 3,006 6,846 1,533,804
(128,227) 26 (3,006) (6,846) (825,301)
- - - - -
- - - - -
- - - - -
(128,227) 26 (3,006) (6,846) (825,301)
(1,411,501) 1,644 - - (837,679)
- - - - 118
(1,411,501) 1,644 - - (837,561)
$ (1,539,728) 1,670 $ $ (3,006) $ (6,846) $ (1,662,862) Concluded
Special Revenue Funds

NONMAJOR ENTERPRISE FUNDS
The Drainage Fund is used to account for the activities of the City's drainage operations.

The Solid Waste Fund is used to account for the activities of the City's solid waste operations.

The Senior Taxi Fund is used to account for the activities of the City's senior taxi operations.

City of Gridley
Combining Statement of Net Position
Proprietary Funds
June 30, 2022

Solid Senior
Drainage Waste Taxi
Fund Fund Fund Total
ASSETS
Current assets:

Cash and investments $ 2,727 $ 938 $ 339,455 $ 343,120
Interest receivable 2 4 34 40
Total current assets 2,729 942 339,489 343,160
Noncurrent assets:

Capital assets - depreciable, net - - 15,555 15,555
Total assets $ 2,729 $ 942 $ 355,044 $ 358,715

DEFERRED OUTFLOWS OF RESOURCES
Pension adjustments $ - $ - $ 57,446 $ 57,446
Total deferred outflows of resources $ - $ - $ 57,446 $ 57,446

LIABILITIES
Current liabilities:

Accounts payable $ - $ - $ 5,065 $ 5,065
Due to other funds - - 329,029 329,029
Compensated absences, current - - 6,460 6,460
Total current liabilities - - 340,554 340,554
Noncurrent liabilities:

Net pension liability - - 139,277 139,277
Compensated absences, noncurrent - - 24,402 24,402
Total noncurrent liabilities - - 163,679 163,679
Total liabilities $ - $ - $ 504,233 $ 504,233

DEFERRED INFLOWS OF RESOURCES
Pension adjustments $ - $ - $ 227,231 $ 227,231
Total deferred inflows of resources $ - $ - $ 227,231 $ 227,231

NET POSITION
Net Investment in capital assets $ - $ - $ 15,555 $ 15,555 Unrestricted 2,729 942 (334,529) (330,858)
Total net position $ 2,729 $ 942 $ (318,974) $ (315,303) The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds
City of Gridley
Combining Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the Year Ended June 30, 2022

Solid Senior
Drainage Waste Taxi
Fund Fund Fund Total

OPERATING REVENUES
Charges for services - $ - $ 3,515 $ 3,515 $
Intergovernmental - - 86,000 86,000
Other revenue - - 15,746 15,746
Total operating revenues - - 105,261 105,261

OPERATING EXPENSES
Salaries and benefits - - 230,388 230,388
Materials and supplies - - 7,761 7,761
Repairs and maintenance - - 840 840
Power and utilities - - 1,491 1,491
Administration - - 13,334 13,334
Depreciation and amortization - - 7,847 7,847
Total operating expenses - - 261,661 261,661
Operating income (loss) - - (156,400) (156,400)

NONOPERATING REVENUES(EXPENSES)
Interest income (6) (14) 6 (14)
Total nonoperating revenues(expenses) (14) (6) 6 (14)
Change in net position (14) (6) (156,394) (156,414)
Total net position - beginning 956 2,735 (166,077) (162,386) Prior period adjustments - - 3,497 3,497
Total net position - beginning , as adjusted 2,735 956 (162,580) (158,889) Total net position - ending $ 2,729 $ 942 $ (318,974) $ (315,303) The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds
City of Gridley
Combining Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2022

Solid Senior
Drainage Waste Taxi
Fund Fund Fund Total
Cash flows from operating activities:

Receipts from customers -$ $ (5,001) $ 105,638 $ 100,637 Payments to suppliers - - (22,145) (22,145)
Payments to employees - - (111,574) (111,574)
Net cash provided (used) by operating activities - (5,001) (28,081) (33,082) Cash flows from investing activities:

Investment income received (7) (16) 1 (22)
Net cash provided (used) by investing activities (7) (16) 1 (22) Net increase (decrease) in cash and cash equivalents (5,017) (7) (28,080) (33,104) Cash and cash equivalents - beginning 2,734 5,955 367,535 376,224 Cash and cash equivalents - ending $ 2,727 $ 339,455 938 $ $ 343,120 Reconciliation of operating income to net cash provided (used) by operating activities:

Operating income (loss) -$ -$ (156,400) $ $ (156,400)
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation - - 7,847 7,847
Changes in operating assets and liabilities:

Accounts receivables - - 377 377
Deferred outflows of resources - - (8,695) (8,695)
Accounts payable - - 1,281 1,281
Unearned revenue - (5,001) - (5,001)
Net pension liability - - (92,046) (92,046)
Compensated absences - - (264) (264)
Deferred inflows of resources - - 219,819 219,819
Net cash provided (used) by operating activities -$ $ (5,001) $ (28,081) $ (33,082) The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds

PRIVATE PURPOSE TRUST FUNDS
Private Purpose Trust Funds
These funds include the Main Trust and Successor Agency.

The Main Trust Fund is used to account for trust arrangements where the balances and activity benefit individuals and organizations other than the City.

The Successor Agency Fund was created as a result of the State order to dissolve California Redevelopment Agencies. As the Successor Agency, this fund is used to track the activity by the Oversight Board and the Department of Finance to dissolve the Agency.

City of Gridley
Combining Statement of Fiduciary Net Position
Private Purpose Trust Funds
June 30, 2022
Main Successor
Trust Agency
Fund Fund Total
ASSETS
Cash and investments $ 12,799 $ 802,606 $ 815,405
Restricted cash and investments - 381,804 381,804
Interest receivable 8- 8
Capital assets, land - 1,302,116 1,302,116
Total assets $ 12,807 $ 2,486,526 $ 2,499,333

LIABILITIES
Accounts payable $ - $ 29,317 $ 29,317
Interest payable - 253,000 253,000
Advances from the City - 326,868 326,868
Long-term liabilities, current - 85,000 85,000
Long-term liabilities, noncurrent - 4,072,605 4,072,605 Total liabilities $ - $ 4,766,790 $ 4,766,790

NET POSITION
Held in trust for private purposes $ 12,807 $ (2,280,264) $ (2,267,457) Total net position $ 12,807 $ (2,280,264) $ (2,267,457) City of Gridley
Combining Statement of Changes in Fiduciary Net Position Private Purpose Trust Funds
For the Year Ended June 30, 2022
Main Successor
Trust Agency
Fund Fund Total

ADDITIONS
Property taxes $ - 601,183 601,183 $
Interest Income (28) 665 637
Total additions (28) 601,848 601,820

DEDUCTIONS
Professional services - 59,700 59,700
Administrative expense - 28,934 28,934
Interest and fiscal charges - 280,968 280,968
Total deductions - 369,602 369,602
Change in net position (28) 232,246 232,218
Total net position - beginning 12,835 (2,512,510) (2,499,675) Total net position - ending $ 12,807 $ (2,280,264) $ (2,267,457) This page is intentionally blank

CUSTODIAL FUNDS
Custodial Funds
The City administers two custodial funds, the Gridley Bid Fund and the Hospital JPA Administration Fund.

The Gridley Bid Fund is used to account for the use of resources received in relation to bidding and procurement.

The Hospital JPA Administration Fund is used to account for the use of resources held for the Hospital HPA administration.

City of Gridley
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2022
Hospital
Gridley JPA
Bid Administration
Fund Fund Total
ASSETS
Cash and investments 60 495 $ 555
Total assets $ 60 $ 495 $ 555

NET POSITION
Restricted for individuals, organizations and
other governments $ 60 $ 495 $ 555
Total net position $ 60 $ 495 $ 555
City of Gridley
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the Year Ended June 30, 2022
Hospital
Gridley JPA
Bid Administration
Fund Fund Total

ADDITIONS
Interest Income $ - $ (1) $ (1)
Total additions - (1) (1)

DEDUCTIONS
Professional services - - -
Total deductions - - -
Change in net position - (1) (1)
Total net position - beginning 61 2 63
Prior period adjustments (1) 494 493
Total net position - beginning, as adjusted 60 496 556
Total net position - ending $ 60 $ 495 $ 555
This page is intentionally blank

GENERAL FUND COMBINING SCHEDULES
The General Fund is the City's primary operating fund. This is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. For the City, the general fund includes such activities as public safety, public ways and facilities, parks and recreation services, and economic development services.

City of Gridley
Combining Balance Sheet
General Fund
June 30, 2022
General City Sick Leave
Fund Hall Equipment Payout Total
General Reserve Well Reserve Reserve Reserve General
Fund Fund Fund Fund Fund Fund Fund
ASSETS
Cash and investments $ 2,119,783 4,440,169 $ 40,400 $ 87,901 $ 2,486,312 $ 175,985 $ 9,350,550 $ Accounts receivable - 323,352 - - - - 323,352
Interest receivable 3,639 783 25 1,492 53 108 6,100
Taxes receivable 84,327 - - - - - 84,327
Due from other funds 4,214,551 - - - - - 4,214,551
Leases receivable 376,811 - - - - - 376,811
Advances to fiduciary funds 76,868 - - - - - 76,868
Total assets $ 9,519,717 $ 2,120,566 $ 40,425 $ 2,487,804 87,954 $ $ 176,093 $ 14,432,559

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable $ 562,119 -$ -$ -$ $ 8,917 -$ $ 571,036 Unearned revenue 24,101 - - - - - 24,101
Deposits payable 350 - - - - - 350
Total liabilities 586,570 - - - 8,917 - 595,487
Deferred Inflows of Resources:

Leases 374,416 - - - - - 374,416
Total deferred inflows of resources 374,416 - - - - - 374,416 Fund Balances:

Nonspendable
Leases receivable 2,395 - - - - - 2,395
Total nonspendable 2,395 - - - - - 2,395
Committed
Infrastructure reserve - - 40,425 - - - 40,425
Total committed - - 40,425 - - - 40,425
Assigned:

Bond reserve - 2,120,566 - - - - 2,120,566
Sick payout reserve - - - - - 176,093 176,093
Equipment replacement - - - - 2,478,887 - 2,478,887
Building maintenance - - - 87,954 - - 87,954
Total assigned - 2,120,566 - 87,954 2,478,887 176,093 4,863,500 Unassigned 8,556,336 - - - - - 8,556,336
Total fund balances 8,558,731 2,120,566 40,425 2,478,887 87,954 13,462,656 176,093 Total liabilities, deferred inflows of
resources and fund balances $ 9,519,717 $ 2,120,566 $ 40,425 $ 2,487,804 87,954 $ $ 14,432,559 176,093 $ City of Gridley
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
General Fund
For the Year Ended June 30, 2022
General City Sick Leave
Fund Hall Equipment Payout Total
General Reserve Well Reserve Reserve Reserve General
Fund Fund Fund Fund Fund Fund Eliminations Fund

REVENUES
Taxes and assessments 3,172,825 $ - $ -$ -$ -$ -$ -$ $ 3,172,825 Licenses, permits and fees 61,608 - - - - - - 61,608
Fines and forfeitures 6,041 - - - - - - 6,041
Intergovernmental 846,679 - - - - - - 846,679
Charges for services 60,461 - - - - - - 60,461
Use of money and property 520,698 (2,917) (94) (201) (5,611) (405) - 511,470 Other revenue 272,360 - - - - - - 272,360
Total Revenues 4,940,672 (2,917) (94) (201) (5,611) (405) - 4,931,444

EXPENDITURES
Current:

General government 298,641 - - - - - - 298,641
Public safety 4,118,382 - - - - - - 4,118,382
Streets and public works 264,777 - - - - - - 264,777
Community development 191,415 - - - - - - 191,415
Parks and recreation 145,572 - - - - - - 145,572
Capital outlay 175,288 - - 49,242 8,917 - - 233,447
Total Expenditures 5,194,075 - - 49,242 8,917 - - 5,252,234 Excess (Deficiency) of
Revenues over Expenditures (253,403) (2,917) (94) (49,443) (14,528) (405) - (320,790)

OTHER FINANCING SOURCES (USES)
Transfers in 1,599,335 982,969 - - - - (982,969) 1,599,335 Transfers out (982,969) - - - - - 982,969 -
Total Other Financing Sources (Uses) 616,366 982,969 - - - - - 1,599,335 Net Change in Fund Balances 362,963 980,052 (94) (49,443) (14,528) (405) - 1,278,545 Fund Balances Beginning 8,191,262 1,140,514 40,519 137,397 2,493,415 176,498 - 12,179,605 Prior Period Adjustments 4,506 - - - - - - 4,506
Fund Balances Beginning, as Adjusted 8,195,768 1,140,514 40,519 137,397 2,493,415 176,498 - 12,184,111 Fund Balances Ending $ 2,120,566 8,558,731 $ 40,425 $ 87,954$ 2,478,887 $ 176,093 $ -$ 13,462,656 $

City Council Agenda Item #6
Staff Report
Date: May 6th, 2024
To: Mayor and City Council
From: Elisa Arteaga, City Administrator
Subject: Consideration of a Temporary Construction Easement (TCE) request from PG&E for Lot 7, APN 021-270-047, at the Industrial Park from August 26, 2024, to September 27, 2024, with an Extension Option for up to One Month
Recommendation
City staff respectfully recommends the City approve the temporary construction easement and authorize PG&E to use lot 7 at the Industrial Park for staging purposes, including the right to park vehicles, locate construction trailers and store materials and equipment in connection with PG&E’s pipeline construction project.

Background
In March 2024, the City of Gridley received a request from Stuart Chase, PG&E's Senior Right of Way Agent, seeking permission to establish a staging area for equipment and construction trailers. This request aligns with PG&E's pipeline construction project scheduled nearby. City Engineer Dave Harden and Utility Director Ross Pippitt assessed the proposal and deemed it acceptable.

Furthermore, having the ability to store equipment and materials nearby would significantly enhance efficiency during the project’s execution. The term of this TCE shall be for a period of 1 month commencing on August 26, 2024, and shall terminate on September 27, 2024. PG&E shall have the right, subject to the terms herein, to extend the Term on a month-to-month basis for up to one month by giving the Property Owner written notice of its intention prior to the expiration of the Term.

PG&E shall pay the City of Gridley 1,050.00 per month as compensation for this TCE and shall deliver the total payment after receiving a completed IRS W-9 Form and an executed copy of this TCE. If PG&E extends the Term of this TCE, PG&E shall pay the City of Gridley $1,050.00 per month for the duration of the extended Term.

Financial Impact
The financial impact is an increase in revenue for use of lot 7.

Compliance with City Council Strategic Plan or Budget Goals This recommendation is consistent with the ongoing effort to be responsive and transparent regarding all business and land use matters.

Attachments
PG&E Summary Letter
Temporary Construction Easement
X Regular
Special
Closed
Emergency
Enclosures: Temporary Construction Easement; IRS W9
Public
Summary Letter
April 19, 2024
City of Gridley
685 Kentucky Street
Gridley, CA 95948
Re: Gas Pipeline Project
APN: 021-270-047
Dear City Partners,
At Pacific Gas and Electric Company (PG&E), we’re committed to strengthening our natural gas transmission and distribution systems to better serve our communities. As part of that commitment, we are moving forward with our pipeline corrosion protection project there in Gridley. In order to facilitate the work, PG&E is asking for your help and proposes to lease a portion of your land to stage our equipment and park (if available). Here are the key terms:

1. Premises: 0.91 acres in Butte County with APN: 021-270-047

2. Type of Agreement: Temporary Construction Easement (TCE)

3. Price: $1,050.00 per month for 1 month totaling - $1,050.00

4. Use: staging area and laydown yard.

Signatures to the TCE do not need to be notarized. An IRS W-9 form is also included and will need to be signed in order to process your payment. Please return the signed TCE and the signed W-9 form to my e-mail below.

Please contact me with any questions.

Sincerely,
Stuart Chase
Stuart Chase | Sr. Right of Way Agent
850 Stillwater Road, West Sacramento, CA 95605
209-479-2177 mobile
[email protected] e-mail
Temporary Construction Easement (Rev. 12/22)
Internal

TEMPORARY CONSTRUCTION EASEMENT
CITY OF GRIDLEY REDEVELOPMENT AGENCY (collectively “Property Owner”), hereby grants to PACIFIC GAS AND ELECTRIC COMPANY, a California corporation (“PG&E”), a temporary construction easement (“TCE”) for good and valuable consideration, the receipt is hereby acknowledged, to be used in connection with PG&E’s pipe line construction project (“PG&E’s Project”), within Property Owner’s lands which are situated in the City of Gridley, County of Butte, State of California, identified as County Assessor’s Parcel Number 021-270-047 (the “Property”).

The activities allowed under this TCE is/are described as follows:
(a) To gravel and use for laydown and staging purposes, including the right to park vehicles, locate construction trailers, and store materials and equipment.

The activities described above shall be within the area(s) delineated on the map attached and collectively referred to as (“Temporary Easement Area”).

1. Term. The term of this TCE shall be for a period of 1 month(s) commencing on August 26, 2024 and shall terminate on September 27, 2024 (the “Term”). PG&E shall have the right, subject to the terms herein, to extend the Term on a month-to-month basis for up to one (1) month(s) by giving the Property Owner written notice of its intention prior to the expiration of the Term. This TCE shall be irrevocable during the Term, except in the case of material breach of the terms and conditions of this TCE.

2. Compensation. PG&E shall pay Property Owner One Thousand Fifty Dollars ($1,050.00) per month for a total amount of One Thousand Fifty Dollars ($1,050.00) as compensation for this TCE and shall deliver the total payment after receiving a completed IRS W-9 Form and an executed copy of this TCE. If PG&E extends the Term of this TCE, PG&E shall pay Property Owner One Thousand Fifty Dollars ($1,050.00) per month for the duration of the extended Term.

3. Exclusive Use; Access; Fencing. During the Term of this TCE, PG&E shall have the exclusive right to use the Temporary Easement Area and the right of ingress to and egress from the Temporary Easement Area over and across the Property. PG&E shall have the further right to erect and maintain temporary fencing and gates with a locking device to enclose the Temporary Easement Area, and shall remove such fencing and gates at the end of the Term.

4. Indemnification. PG&E agrees to indemnify Property Owner against any loss and damage which shall be caused by any wrongful or negligent act or omission of PG&E or of its agents or employees in the course of their employment, provided, however, that this indemnity shall not extend to that portion of such loss or damage that shall have been caused by Property Owner’s comparative negligence or willful misconduct.

5. Compliance with Laws. Interpretation and enforcement of this TCE shall be governed by the laws of the State of California. In exercising the rights granted under this TCE, PG&E shall comply with all laws, ordinances, and regulations pertaining to its use. PG&E is required under State and local law to re-stabilize any disturbed project location within the Temporary Easement Area in order to control soil erosion and sediment runoff, in accordance with applicable project permits. PG&E shall Temporary Construction Easement (Rev. 1/23)
Internal
have the right to access the Temporary Easement Area as reasonably necessary to allow it to meet any applicable project permit obligations after the Term.

6. Storm Water Pollution Prevention Plan (SWPPP) – The State of California Construction General Permit (SWPPP) requires that PG&E shall establish a uniform vegetative cover equivalent up to 70% coverage of pre-construction vegetative conditions (wood mulch or gravel is acceptable also); and shall return the Temporary Easement Area to its original line and grade and/or compacted to achieve stabilization. Property Owner understands and agrees that PG&E’s establishment of a uniform vegetative cover may require PG&E to access the Temporary Easement Area upon and after the Term to perform the permit’s required inspections. PG&E shall have the right to access the Temporary Easement Area to allow it to meet its State mandated obligations.

7. Restoration. Upon completion of PG&E’s Project, PG&E shall repair any damage and restore the Temporary Easement Area to as near as practicable to the condition that existed prior to PG&E use under this TCE. PG&E shall remove all personal property.

8. Insurance. PG&E certifies it is insured under a major risk management program with large selfinsured retentions, with the minimum amount of $1,000,000 covering PG&E use of the Temporary Easement Area under this TCE.

9. Representation. Property Owner represents and warrants the Temporary Easement Area is vacant and free from any encumbrances that would interfere with PG&E’s full enjoyment of this TCE.

10. Entire Agreement. This TCE supersedes all previous oral and written agreements between and representation by or on behalf of the parties and constitutes the entire agreement of the parties with respect to the subject matter hereof. This TCE may not be amended except by a written agreement.

11. Authority of Signatory. Each party to this TCE warrants to the other that it has the right and authority to enter into and consummate this TCE and all related documents.

12. Successors, Heirs, and Assigns. This provisions of this TCE shall inure to the benefit of and bind the successors and assigns of the respective parties. Property Owner shall be responsible for disclosing this TCE to any prospective buyers or new owner(s) of the Property and agrees to provide PG&E with written notice of any sale or transfer of the Property during the Term or any amendment to the Term of this TCE.

13. Electronic Signatures. This TCE may be executed by electronic signature(s) and transmitted either by facsimile or in a portable document format (“pdf”) version by email and such electronic signature(s) shall be deemed as original for purposes of this TCE and shall have the same force and effect as a manually executed original.

14. Execution in Counterparts. This TCE may be executed in two or more counterpart copies, each of which shall be deemed as an original and all of which, when taken together, shall constitute one and the same instrument.

Temporary Construction Easement (Rev. 1/23)
Internal
PROPERTY OWNER:

By:

Name: ________________________
Its: ________________________
Date: ________________________
PG&E:

By:

Name: __Jeannette Rotz___________
Its: __Supervisor______________
Date: ________________________
Public
Temporary Construc�on Area
City of Gridley
APN: 021-270-047
Use: to use approximately 40,000 sq � 0.91 acres (Lot 7) to stage construc�on equipment and material for pipeline work City Council Agenda Item #7
Staff Report
Date: May 06, 2024
To: Mayor and City Council
From: Martin Pineda, Finance Director
Subject: Aged Utility Account Write-offs for Calendar Years 2019, 2020, 2022 and 2023 Recommendation
Staff respectfully requests the City Council to review and approve the City of Gridley’s write off utility listing as presented.

Background
Historically, the City Council has taken measures to carefully review, consider and adopt policies as an effort to reduce the write-off of water, sewer, and electric utility service accounts. The Finance Department is responsible for submitting the write-off listing of closed accounts with an open balance for each calendar year. In following accounting policies for collections as allowed under the city government codes, the Finance Department follows guidelines for utility account disconnections, monitoring of open account balances and collection of unpaid closed accounts (deletion aged account balances). The City Council reviews and considers approval of the write-off list as required in the recommended accounting policies and procedures. The calendar years 2019, 2020, 2022 and 2023 write-off total is below. • 2019 $ 13,461.06
• 2020 $ 12,866.54
• 2022 $ 3,417.11
• 2023 $ 5,103.61
Total: $ 34,484.82
Collection efforts:

Upon a customer closing services, the closing bill is forwarding to the address on file. If the bill is returned, staff updates the account to reflect either a forwarding address or notes the account if the bill was returned as an invalid forwarding address. Staff proceeds to review the application and attempts to contact with the customer (or emergency contacts) for a forwarding address. For those bills that are not returned, the monthly aging bill continues to be forwarded to the customer until the year-end review and after 90 days, if the account cannot be transferred to an open account, it is added to the lien list. If a customer contacts the City and requests a payment plan, the payment arrangement is noted on the account. If the customer does not honor the payment arrangement, a Gridley customer representative will contact the customer and try to collect per the arrangement plan or discuss re-evaluating the agreement.

X Regular
Special
Closed
Emergency
The customer is also advised of HEAP and local agencies that assist those in need. If a customer is in the process of working with a local agency, it is noted on their account to avoid the potential of going on a lien list or accruing fees.

Process for Reviewing Closed Accounts:

The process for reviewing closed accounts is as follows: at year-end, staff reviews all aged account balances and determines which accounts have yet to be transferred to another open account, can be placed in a lien listing (water/sewer only).

During the collection process, the Finance Department actively contacts account holders. Staff will continue the collection efforts on those accounts by either a property lien for services rendered to property owners, or small claims.

The Finance Department is looking into a potential contract with Debt Collection Agencies.

Yearly write-offs are up to $13k, and previous year have been as high as $30K. If the city can recoup some of those funds through a partnership with a collection agency, it will be beneficial to the city.

Fiscal Impact:

Upon approval the write-offs the entries will be made in the system to reflect the uncollected revenue. The write-off is a comprehensive effort to continue a process that preserves the fiscal stability and does not have an impact on the presentation of cash, however, failure to write-off uncollectible amounts does result in an overstatement of retained earnings.

Compliance with City Council Strategic Plan or Budget Goals The City Council and City staff are committed to provide the best possible financial practices and the highest possible transparency regarding all financial transactions. This presentation is consistent with our ongoing effort to be responsive and transparent regarding all financial matters, as well as being congruent with best financial practices.

Attachments:

Write-Off 2019.pdf
Write-Off 2020.pdf
Write-Off 2022.pdf
Write-Off 2023.pdf
Resolution No. 2024-R-012: A Resolution Authorizing Calendar Year 2019, 2020, 2022, 2023 Write Off of Delinquent Utility Accounts
RESOLUTION NO.
2024-R-012

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GRIDLEY AUTHORIZING THE FINANCE DIRECTOR TO WRITE OFF $34,484.82 IN DELINQUENT UTILITY ACCOUNTS FROM CALENDAR 2019 TO 2023
WHEREAS, between calendar year 2019 and 2023, old, closed utility accounts with uncollected balances totaling $34,484.82 have not been removed from the system and have resulted in an unrealistic representation of accounts receivable; and
WHEREAS, the City has implemented a series of operational policies regarding the streamlining of utility billing and processes for nonpayment of utility bills; and WHEREAS, as a result of the COVID Arrearage Program drastically reduced uncollectible amounts; and
WHEREAS, the success of recover of these amounts is greater when collection proceedings are initiated as soon as possible; and
WHEREAS, to avoid an overstatement in the City’s utility retained earnings, formal write off of the attached amounts needs to occur.

NOW, THEREFORE, BE IT RESOLVED that the City Council of Gridley hereby authorizes the Finance Director to write off and remove the attached delinquent balances from its financial system in time for the calendar years 2019, 2020, 2022 and 2023.

I HEREBY CERTIFY that the foregoing Resolution was duly and regularly introduced and adopted by the City Council of the City of Gridley, at a regular meeting of the City Council on the 6th day of May 2024, by the following vote:

AYES: COUNCIL MEMBERS ___________________________________________ NOES: COUNCIL MEMBERS ___________________________________________ ABSENT: COUNCIL MEMBERS ___________________________________________ ABSTAIN: COUNCIL MEMBERS ___________________________________________ ATTEST: APPROVE:
________________________________ ________________________________ Elisa Arteaga, City Administrator Michael W. Farr, Mayor Account Number Disconnect Date Total Due
019-4173-004 6/4/2019 $ 47.23
019-2601-002 6/12/2019 $ 185.62
019-4014-004 6/27/2019 $ 293.74
019-0075-004 7/5/2019 $ 667.53
019-4896-001 7/8/2019 $ 100.00
019-0033-003 7/15/2019 $ 48.51
019-2163-002 - 7/16/2019 $ 254.61
019-4998-005 7/25/2019 $ 858.40
019-2385-007 7/25/2019 $ 343.97
019-4671-002 8/2/2019 $ 537.83
019-5646-002 8/6/2019 $ 352.39
020-1330-001 8/7/2019 $ 427.38
019-0399-001 8/12/2019 $ 473.03
019-6549-001 8/22/2019 $ 134.85
019-2418-003 9/3/2019 $ 126.75
019-3534-002 9/4/2019 $ 504.11
019-4194-002 9/4/2019 $ 692.67
019-4173-005 9/5/2019 $ 107.02
019-6405-001 9/17/2019 $ 435.57
019-7569-003 9/23/2019 $ 223.75
019-6195-001 9/30/2019 $ 96.33
019-1086-001 10/1/2019 $ 1,319.60
019-2040-003 10/8/2019 $ 2,161.86
019-5718-001 10/8/2019 $ 720.12
020-9914-001 10/10/2019 $ 531.83
019-0027-001 10/29/2019 $ 348.31
019-2088-001 10/29/2019 $ 312.65
019-6486-001 11/13/2019 $ 605.71
019-4320-004 11/15/2019 $ 230.19
019-0495-001 12/17/2019 $ 27.29
019-7266-001 12/17/2019 $ 216.59
019-0033-004 12/19/2019 $ 75.62
Total Write-off $ 13,461.06
Account Number Disconnect Date Total Due
019-7554-004 1/7/2020 $ 235.52
019-6495-004 1/15/2020 $ 526.71
019-3660-001 1/31/2020 $ 563.52
019-7575-001 2/4/2020 $ 176.93
019-6279-001 2/6/2020 $ 516.77
019-0045-001 2/24/2020 $ 25.69
019-6885-002 3/9/2020 $ 260.82
019-6669-002 3/30/2020 $ 159.53
019-1248-005 4/1/2020 $ 64.77
019-6597-002 4/6/2020 $ 155.49
019-1116-001 4/27/2020 $ 670.92
019-5253-001 5/6/2020 $ 326.20
020-3420-001 5/18/2020 $ 8,594.79
020-2465-004 5/22/2020 $ 29.75
019-1284-010 6/9/2020 $ 61.74
019-2445-001 6/17/2020 $ 403.92
019-0024-006 6/25/2020 $ 93.47
TOTAL WRITE-OFF $ 12,866.54
Account Number Disconnect Date Total Due
019-3876-005 6/21/2022 $ 213.67
020-2510-005 7/1/2022 $ 144.14
020-2465-005 7/1/2022 $ 1,108.50
020-2490-011 7/1/2022 $ 161.46
019-0933-001 7/12/2022 $ 616.97
020-0057-001 8/29/2022 $ 57.49
019-1617-001 11/4/2022 $ 465.78
020-8530-005 12/27/2022 $ 649.10
TOTAL WRITE-OFF $ 3,417.11
Account Number Disconnect Date Total Due
019-2158-001 1/18/2023 $ 450.41
019-1839-006 3/22/2023 $ 266.86
019-6303-007 3/22/2023 $ 621.94
019-4371-004 4/17/2023 $ 36.48
019-4374-009 4/17/2023 $ 46.09
019-0507-010 5/22/2023 $ 192.34
019-6735-005 6/27/2023 $ 76.53
019-1254-007 6/29/2023 $ 56.84
019-1212-006 8/21/2023 $ 1,928.02
019-1617-002 8/24/2023 $ 161.75
020-0032-001 9/1/2023 $ 347.79
019-0675-005 11/21/2023 $ 97.18
019-2193-004 12/4/2023 $ 131.27
019-3942-004 12/6/2023 $ 346.35
019-6303-009 12/6/2023 $ 343.76
TOTAL WRITE-OFF $ 5,103.61

City Council Item #8
Staff Report
Date: May 6, 2024
To: Mayor and Councilmembers
From: Elisa Arteaga, City Administrator
Dave Harden, City Engineer
Subject: Resolution No. 2024-R-013: A resolution to enter into an agreement with the State of California Department of Transportation for the maintenance of frontage improvements, lighting, landscaping, irrigation and any other components within the SR 99 State right-of-way corridor; 03-BUT-099, PM 3.10-

5.00. Recommendation
City staff respectfully recommends the City Council adopt Resolution No. 2024-R-013.

Discussion
The State of California Department of Transportation (Caltrans) has been working on developing construction drawings for the rehabilitation of the SR 99 highway corridor on the east side of the State right-of-way and a portion of the west side of the State right-of-way. The project consists of constructing improvements to provide better vehicular and pedestrian safety, as well as beautification of the Gridley Corridor. The improvements will consist of constructing curb, gutter, sidewalk, landscaping, irrigation, and lighting along the pedestrian travel way, in addition to the highway pavement overlay. Caltrans requires the City of Gridley enter into a maintenance agreement to ensure these beautification improvements and the investment made by both the State and the City are well maintained. The construction schedule anticipates construction to begin in mid-2025. This agreement is one of the project components to complete the design process.

The use of maintenance agreements for improvements along the SR 99 corridor have been executed many times in the past and this agreement is no different than others the city has entered. The cost for maintenance will be the responsibility of the city along the corridor. The maintenance agreement needs to be approved by resolution of the City Council to affect the agreement. The resolution also authorizes the Mayor and the City Administrator to execute the agreement on behalf of the City Council.

Financial Impact
There are no direct costs associated with the execution of the agreement at this time. Once construction is complete and the city takes over the maintenance, the Public Works Department would need to hire a minimum of 2 additional full-time Maintenance Workers II, increasing staffing levels for Public Works. The estimated cost of 1 employee at Step 1 is $65,500, that would make the financial impact at a minimum of $131,000 per fiscal year. This estimate does not include for step increases, incentive pay, pension costs (UAL), future labor X Regular
Special
Closed
Emergency

Page 2 of 2 ends

Gridley City CouncilMay 6, 2024

Gridley City Council
May 6, 2024