Agenda packet — Gustine City Council, August 19, 2025 (part 1 of 2)

AGENDA

CITY OF GUSTINE

CITY COUNCIL

COUNCIL CHAMBERS, CITY HALL
352 5 STREET GUSTINE, CALIFORNIA
AUGUST 19, 2025 - 6:30 P .M.

The Council Chambers are open and in-person attendance is encouraged.

As a convenience, the City will be retaining the virtual component of public meetings for optional attendance with the use of an online meeting room.

Log-in and dial-in information is as follows:
https://meet.goto.com/898144317
or via telephone by dialing (872) 240-3311, access code: 898-144-317 Feedback and noise will be muted by the meeting organizer.

Please note, in the event of a technical issue causing a disruption in the call-in option or internetbased option, the meeting will continue unless otherwise required by law, such as when a Council Member is attending the meeting virtually pursuant to certain provisions of the Brown Act.

CALL TO ORDER - PLEDGE OF ALLEGIANCE
Please take a moment to silence your cell phones.

ROLL CALL
Council Members: Melville -- Giles - Marsigli -Mayor Pro Tern Ford - Mayor Nagy

APPROVAL OF AGENDA
At this time, any member of the City Council or staff may advise of any updates to the order of, or changes to, the agenda as published.

Any requested changes or edits shall be offered in the form of a motion by any City Council member, requiring a second, and followed by a 3/5 vote of approval by the Council.

DECLARATIONS OF CONFLICT OF INTEREST
At this time, any member of the City Council may declare their conflict of interest or their abstention from any item listed on, or within, the agenda.

PRESENTATIONS

1. Presentation from Sister-City Visit
Danica Maciel

PUBLIC COMMENT
At this time, any person may comment on any item, which is not on the agenda. PLEASE STATE YOUR NAME FOR THE RECORD. Action will not be taken on the topic unless deemed an urgency matter by a 3/5 vote of the City Council. Topics not considered an urgency matter may be referred to City staff and/or placed on a subsequent agenda for consideration, by a 3/5 vote of the City Council.

Members of the public, who have questions or comments regarding a specific agenda item, may comment on that item before consideration of that item, when recognized by the Mayor.

CONSENT CALENDAR
All matters listed under the Consent Calendar are considered routine and may be approved by one action of the City Council, unless any member of the City Council wishes to remove an item for separate consideration.

Are there any items on the consent calendar that any member of the public would like to comment on?
(continued)

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2. Minutes of the July 1, 2025 Regular Meeting
Recommendation: Review and approve

3. Minutes of the July 15, 2025 Regular Meeting
Recommendation: Review and approve

4. Warrants
Recommendation: Review and ratify

5. Treasurer's Report - June 2025
Recommendation: Review and file

6. Treasurer's Report - July 2025
Recommendation: Review and file

7. Approve Request from Gustine Traveling Library for Use of City Streets, Services and Equipment, and Waiver of Fees for Annual 9/11 Memorial Walk Recommendation: Review and approve

8. Approve Resolution Approving Two-Year Amendment to Memorandum of Understanding with the Gustine Public Works Association Recommendation: Review and approve resolution

9. Approve Resolution Approving Two-Year Amendment to Memorandum of Understanding with the Gustine Police Officers Association Recommendation: Review and approve resolution

10. Approve Resolution Adopting Updated Gustine Employee Salary Schedule Recommendation: Review and approve resolution

11. Approve Request from Gustine High School for Use of City Streets and Services and and Waiver of Fees for Annual Homecoming Parade and Night Rally Recommendation: Review and approve

12. Approve Resolution Accepting Completion of Jensen Basin Perimeter Fence Project, Authorizing the City Clerk to File a Notice of Completion, and Authorizing City Manager to Make Final Payment of Retention Monies
Recommendation: Review and approve resolution

13. Approve Resolution Re-Appointing Member to Merced County Mosquito Abatement District Board of Trustees
Recommendation: Review and approve resolution

ADMINISTRATIVE AGENDA

14. Consider Accepting the City's Financial Audit for Fiscal Year 2022-2023 1 . Receive Staff Report

2. Receive Public Comment

3. Consider a motion to accept the City's Financial Audit for FY 2022-2023

15. Consider Approval of a Resolution Accepting Bid and Awarding Contract for North Avenue Pump Station Improvements Project and Authorizing City Manager to Execute Contract
• Receive staff report

3. Receive Public Comment

5. Consider a motion to approve resolution

16. Consider Approval of a Resolution Accepting Bid and Awarding Contract for Hangar Demolition Project and Authorizing City Manager to Execute Contract

1. Receive staff report

3. Receive Public Comment

5. Consider a motion to approve resolution

17. Consider Approval of a Resolution Accepting Bid and Awarding Contract for 2025 SB-1 Improvements Project and Authorizing City Manager to Execute Contract

1. Receive staff report

3. Receive Public Comment

5. Consider a motion to approve resolution
(continued)

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CITY DEPARTMENT REPORTS

CITY MANAGER REPORT

CITY ATTORNEY REPORT

CITY COUNCIL REPORTS

CLOSED SESSON PUBLIC COMMENT
At this time, any person may comment on any item listed on the closed session agenda.

CLOSED SESSION

1. CONFERENCE WITH LEGAL COUNSEL-ANTICIPATED LITIGATION. Pursuant to Government Code Section 54956.9(d)(2) and (e)(1): One case In which facts are not yet known to potential plaintiff.

2. LIABILITY CLAIMS. Pursuant to Government Code Section 54956.95. Claimant: The Zenith a/s/o T. Mello; Agency Claimed Against: City of Gustine

ADJOURNMENT
Note:

1. In compliance with the Americans with Disabilities Act, a disabled person requesting a disability-related modification or accommodation to participate in this meeting, must contact City Hall at /209) 854-6471 or /209) 854-2127 {fax). Requests must be made as early as possible, preferably one-full business day before the start of the meeting.

2. Any document provided to a majority of the City Council regarding any open session item on this agenda is available for public inspection during normal business hours at the front counter of City Hall located at 352 STH Street, Gustine, CA. Documents or writings received after the general distribution of the agenda are also available for inspection.

CERTIFICATION
I. Melanie Correa, Administrative Services Director, do hereby declare under penalty of perjury that the foregoing agenda wa
�
s posted at the Gustine City Hall, 352 5 Street, Gustine CA and made available for public review on this 14m fores,oop.m. >
Melanie Correa

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MINUTES OF

REGULAR MEETING
July 1, 2025

CALL TO ORDER - PLEDGE OF ALLEGIANCE
Mayor Nagy called the meeting to order at 6:30 P.M. and conducted the pledge of allegiance.

ROLL CALL
Council Members: Melville - Marsigli- Mayor Pro Tern Ford - Mayor Nagy Staff present: City Manager Soknirorn Than, Finance Director Jennifer Morrison, Economic & Community Development Director Jami Westervelt, Police Chief Ruben Chavez, City Attorney Olivia Clark (virtual), Recreation Manager Tiffany Vitorino, Fire Chief Richard Martin, and Administrative Services Director Melanie Correa

APPROVAL OF AGENDA
Council member Melville made a motion to approve the agenda.

The motion was seconded by Council member Giles and carried 5-0.

DECLARATIONS OF CONFLICT OF INTEREST
Mayor Pro Tern Ford advised of his abstention from the warrant in his name and minutes from June 3 meeting.

Mayor Nagy advised of his abstention from the warrant in his name and minutes of June 17h meeting.

Council member Giles advised of his abstention from the minutes of June 17i meeting.

PRESENTATIONS

1. 2025 Aquatic Personnel Introductions
Presented by Recreation Manager Vitorino
The lifeguard staff in attendance introduced themselves.

Recreation Manager Vitorino advised of upcoming Aquatics Center events.

Mayor Nagy thanked the staff for their dedication to the Aquatic Center.

2. PROCLAMATION: Parks and Recreation Month
Mayor Nagy presented a proclamation to Recreation Manager Vitorino.

3. New Employee Introduction
Melissa Zepeda, Temporary Account Clerk
Finance Director Morrison introduced Melissa Zepeda and provided a brief introduction of her background.

4. Capital Improvement Projects Update
Danny Reed, Gouveia Engineering
City Manager Than introduced Project Manager Danny Reed.

Mr. Reed presented an update on the City's Capital Improvement projects.

Mayor Pro Tern Ford inquired on additional alley paving throughout town, to which Mr.

Reed advised that was through the CMAQ application but stated it was not funded.

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Mayor Pro Tern Ford inquired on the missing sidewalk across from Richards at Saputo, to which City Manager Than provided details on why Caltrans skipped this portion of the sidewalk paving and advised that the area will be included in the next round of Caltrans project.

PUBLIC COMMENT
Cynthia Pinto Cabrera and Valeria Salamanca, Rising Sun Center for Opportunity, informed Council the nonprofit is expanding into Merced and Madera Counties. She advised the program provides youth with job opportunities and financial literacy. She further advised she is looking to connect with City and attend local events. She provided information on energy savings that participating youth would be working on.

CONSENT CALENDAR

5. Minutes of the June 3, 2025 Regular Meeting
Recommendation: Review and approve

6. Minutes of the June 17, 2025 Regular Meeting
Recommendation: Review and approve

7. Warrants
Recommendation: Review and ratify

8. Approve Resolution Approving Employment Contracts and Amendments Between City of Gustine and Economic & Community Development Director, Recreation Manager, Administrative Services Director, Police Chief and Public Works Utilities Project Consultant
Recommendation: Review and approve resolution

9. Approve Request for Use of City Streets, Facilities and Services, and Allowance of Mobile Food Vendors, for National Night Out Event
Recommendation: Review and approve request

10. Approve Resolution Approving Third Amendment to Contract for City Attorney Services with Best, Best & Krieger and Authorizing City Manager to Execute Amendment
Recommendation: Review and approve resolution

11. Approve Resolution Adopting Updated Gustine Employee Salary Schedule Recommendation: Review and approve resolution

12. Approve Request for Summer Recess and Direct Staff to Cancel August 5, 2025 Regular City Council Meeting
Recommendation: Review and approve request
Mayor Nagy introduced the consent calendar.

There was no public comment.

Council member Melville made a motion to approve the consent calendar.

The motion was seconded by Mayor Pro Tern Ford and carried 5-0.

ADMINISTRATIVE AGENDA

13. DISCUSSION & DIRECTION: Special Events Policy and Procedure

1. Receive staff report

2. Receive Public Comment

4. Hold discussion and provide staff with direction
City Manager Than acknowledged the work of staff, local community groups, and the Ad Hoc Committee in forming the draft policy.

Recreation Manager Vitorino presented the staff report.

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A resident inquired whether the waivers for sporting event attendees includes youth events such as Youth Football and Cheer, to which Recreation Manager Vitorino provided information, as it pertains to the City's property.

Lizette Garcia, Whichcraft Taproom, inquired how their establishment would be classified, to which Recreation Manager Vitorino explained their events would be minor events.

Ms. Garcia inquired about fees, to which City Manager Than, provided information on the evolving regulations from Merced County.

There was further discussion related to specifics of Whichcraft Taprooms food vendors.

Council member Marsigli provided her opinion on takeout events needing a permit, to which Recreation Manager Vitorino advised takeout does require special permits and stated it provides a tracking measure should issues arise from the takeout.

Ms. Garcia inquired whether it is sufficient enough if vendor documentation is turned into Merced County instead of turning it into the City, to which Recreation Manager Vitorino expressed her agreeance but advised Merced County is requiring City involvement.

Council member Marsigli advised of language needing to be removed regarding "50 peop!e," to which City Manager Than advised it was inadvertently left in and it will be removed.

Council member Marsigli inquired why dumping ice is listed as an issue on page 86 item H, to which Recreation Manager Vitorino advised additional language will be added to clarify.

Council member Marsigli inquired clarification on alcohol not being allowed for an event honoring a minor, to which Recreation Manager Vitorino advised this restriction is pre-existing.

Council member Marsigli inquired on the requirement to have a handwashing station at each portable, to which City Manager Than advised that could be revised upon Council's request.

City Manager Than informed Council they may direct staff to waive fees for nonprofit organizations and include the language in the Special Event Policy.

There was discussion regarding implementing fees for staff time for major and minor event applications.

City Manager Than advised the policy would not go into effect until January 2026.

Council member Marsigli inquired about recycle bins.

Mayor Nagy provided examples of meetings in locations not normally held and inquired whether they would be considered Special Events, to which City Manager Than advised the language can be revised or removed.

Council directed staff to remove # 12 on page 80.

Mayor Nagy advised staff to remove "pay day" language on the meeting schedule.

Mayor Nagy questioned the definition of special events in the staff report, to which City Manager Than advised staff will correct the staff report.

City Manager Than reassured Council if any issues arise within the Policy it will be brought back to Council for revisions.

CITY DEPARTMENT REPORTS
Police Chief Chavez thanked volunteers who will be busy this week on July 4 at the Gustine festivities. He expressed appreciation to California Fence Builders, who completed the fence surrounding the Police Department parking lot. He informed Council that Reserve Police Officer Gonzalez graduated as master instructor for POST.

He advised of the planned event with ATF inspections on several locations in town, and expressed appreciation to Sgt. Martinez.

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Fire Chief Martin welcomed back Mayor Nagy. He thanked Gustine Police Department and volunteers for mobilization to assist with recent gas main rupture evacuations and traffic enforcement. He commended PG&E for their quick response.

Economic & Community Development Director Westervelt advised of the upcoming hangar demolition bid and stated it will be brought back to Council for award on August 19. She updated on new businesses which include a book shop, esthetics, and cottage kitchen all under application review. She informed Council a contract doctor is coming to Dr. Iyer's location. She updated on the Airport Pump project and advised the categorical exemption from NEPA has been received and stated the project is progressing forward.

Finance Director Morrison advised the department is in the final review for FY22.23 audit and stated it will be brought to Council in August.

Recreation Manager Vitorino updated on 4t of July preparations. She advised of upcoming Movie Nights. She further advised firework donations are being received. She informed Council donations are totaling $12,000, with another $5-$6K expected from Chamber fundraisers.

Administrative Services Director Correa updated on conditional offers of employment.

CITY MANAGER REPORT
City Manager Than provided an update on behalf of Public Works, and advised preparations for 4t of July are underway. He advised the department is keeping up with underground service markings to accommodate nine ongoing projects around town. He advised the department is looking to turn attention from weekly mowing to preventive maintenance.

He updated on the WWTP aerators being placed in ponds this month and advised an item is coming to Council to approve additional aerators. He expressed excitement to begin street sealing and to begin preparations to conduct pothole repairs.

CITY ATTORNEY REPORT
City Attorney Clark expressed honored to be approved to be City Attorney and advised she looks forward to serving the City.

COUNCIL REPORTS
Council member Marsigli inquired on behalf of neighbor on status of fire hydrant on North Ave and inquired whether it is it functional, to which Fire Chief Martin advised wrapped hydrants are not functional.

Council member Marsigli inquired on testing of hydrants, to which Fire Chief Martin advised a program for routine testing was being established.

Council member Marsigli inquired what effect cannabis excise tax will have on City, to which City Manager Than advised increased tax will dip into retailer's margin.

There was further discussion in regards to the issues with the Cannabis industry.

Council member Marsigli inquired who was responsible for gas main rupture, to which City Manager Than advised a press release would be forthcoming.

She wished everyone a Happy 4.

Council member Melville recognized Chamber for their organization of 4 of July parade. He advised Ducks Unlimited was moving forward in forming a Gustine Chapter.

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He reminded everyone of the Linguica Run on July 13, with Fire Department breakfast that same morning.

Council member Giles commended staff on Special Event Policy draft. He advised he is looking forward to 4l of July festivities.

Mayor Pro Tem Ford wished everyone a happy 4t of July.

Council member Marsigli thanked Fire Chief Martin for inviting Council to their family night event.

Mayor Nagy remarked his pride of staff. He advised the Sister City sends regards and will be visiting this fall. He recommended staff send letters to Senators and other electeds to save the U.S. Consulate in Azores. He informed everyone the bridge on Hwy 33/SR-140 has been resurfaced. He updated on the Sister City summit and advised of several ideas on how Cities celebrate their partnerships. He provided information on FLAD organization and their initiatives.

CLOSED SESSON PUBLIC COMMENT
There was no public comment.

CLOSED SESSION

1. CONFERENCE WITH LABOR NEGOTIATOR. Pursuant to Government Code Section 54957.6. Agency Negotiator: City Manager: Employee organization: City of Gustine Public Works Association

2. CONFERENCE WITH LABOR NEGOTIATOR. Pursuant to Government Code Section 54957.6. Agency Negotiator: City Manager: Employee organization: City of Gustine Police Officers Association
After returning to open session, Mayor Nagy advised there was no reportable action.

ADJOURNMENT
Mayor Nagy adjourned the meeting at 9:07 P .M.

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MINUTES OF

REGULAR MEETING
July 15, 2025

CALL TO ORDER - PLEDGE OF ALLEGIANCE
Mayor Nagy called the meeting to order at 6:30 P.M. and conducted the pledge of allegiance.

ROLL CALL
Council Members: Melville - Marsigli - Mayor Pro Tern Ford -Mayor Nagy Staff present: City Manager Soknirorn Than, Economic & Community Development Director Jami Westervelt, Police Sergeant Francisco Martinez, City Attorney Olivia Clark (virtual), and Administrative Services Director Melanie Correa

APPROVAL OF AGENDA
Council member Melville made a motion to approve the agenda.

The motion was seconded by Council member Giles and carried 5-0.

DECLARATIONS OF CONFLICT OF INTEREST
There were no declarations of conflict of interest.

PRESENTATIONS

PUBLIC COMMENT
Abby Pendleton, Assembly member Alanis' office, updated that bill AB 310 relating to the mandate of AED on premises of youth sporting events has moved past the Senate.

CONSENT CALENDAR

1. Warrants
Recommendation: Review and ratify

2. Direct Staff to Send Out Warrant Checks Prior to August 19, 2025 Regular Council Meeting
Recommendation: Review and approve

3. Approve Ordinance Adopting and Waiving the Second Reading of an Ordinance Adding Section 7-3-13 to Chapter 3 of Title 7 of the Gustine Municipal Code to Prohibit the Feeding of Wildlife
Recommendation: Review and approve

4. Approve Request for Use of Streets and Services and Authorize Mobile Food Vendors for Annual Our Lady of Miracles Event
Recommendation: Review and approve

5. Approve Resolution Authorizing Regional Surface Transportation Program Claim Recommendation: Review and approve
Mayor Nagy introduced the consent calendar.

There was no public comment.

Council member Melville made a motion to approve the consent calendar.

The motion was seconded by Council member Marsigli and carried 5-0.

ADMINISTRATIVE AGENDA

6. Consider Adoption and Waiver of Second Reading of an Ordinance Approving ZOA 2025-01, Amending Chapter 4-44, Section 4-44-140 of the City of Gustine

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Zoning and Subdivision Code Regarding Accessory Dwelling Units to Comply with Recent Changes to State Law, and Finding the Action to be Statutorily Exempt from CEQA under Section 21080.17 of the Public Resources Code

1. Receive staff report

2. Receive Public Comment

3. Consider a motion to approve 7OA 2025-01, adopting the ordinance and waiving the second reading
Planning Consultant Kelsey George presented the staff report.

Mayor Nagy opened the public hearing at 6:38pm.

Michael Abdallah, 6019 Whitworth Rd. Gustine, provided a brief background on his experience with ADUs. He addressed his concerns with the ordinance.

The public hearing was closed at 6:50PM
Council member Marsigli advised of nuances related to conditional use permits.

Council member Marsigli commented on the frosted window requirement, to which Planning Consultant George advised that once adopted, the ordinance must be reviewed and approved by HCD. She provided information on the aspects of the law that are non-negotiable. Ms. George touched base on 7F and advised if the ADU is within a fully fenced yard and is at four-feet from the setback line and it meets the required height there is no window that will have direct line of sight to the neighbor. She further advised on window requirements and advised the frosted option was to prohibit the line of sight and protect the neighbors but stated upon Council's direction the requirement can be changed.

Mayor Pro Tern Ford provided his opinion on the window requirement and his support of the privacy.

Ms. George advised anything that is codified can be enforced.

Mayor Nagy inquired which option trumps the other, either having windows up high or having egress, to which Ms. George advised egress is required.

City Attorney Clark advised the changes being addressed are beyond the scope of the ordinance.

Ms. George inquired whether the City would need to go back to the first or second hearing if the ordinance is not adopted today, to which Ms. Clark advised she would double check to see if the City could bring it back as a second reading and adoption with those changes agendized.

Ms. George inquired on additional language, to which Ms. Clark advised "additional screening fencing" is not objective enough and further stated the ordinance should come back for another second reading.

City Manager Than advised of language that could be used in the ordinance regarding the fence height limit to eliminate a future variance process.

Mayor Nagy inquired whether the allowable square footage changed, to which Ms.

George advised for attached ADUs it can be up to 50% of the existing home square footage or 1200 sq. ft., whichever is greater. She further advised for detached ADUs state law does not set a maximum but it prohibits cities from setting a minimum that will preclude 850 sq. ft. for studios and one bedrooms or 1,000 sq. ft. for two bedrooms.

Mayor Nagy inquired whether a resident could get a variance for an ADU larger than 1,000 sq. ft., to which Ms. George affirmed.

Mayor Pro Tern Ford inquired the percentage of the sq. footage for a JADU, to which Ms. George advised you could go up to 50% but it has to exist completely within the existing footprint and stated you cannot expand the home footprint.

Council advised staff to add additional language regarding the roof requirements.

Ms. George reiterated combining F and G; address windows or build up to 8 ft. fence.

Council directed staff to bring this item back for future consideration of approval.

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7. Consider Approval of a Resolution Authorizing the City Manager to Submit Scope Revision to Statewide Parks Program for Grant Funded Pioneer Park Renovation and Authorizing Execution of Necessary Paperwork and Direction to Release Approved Scope to Public Bid

1. Receive staff report

3. Receive Public Comment

5. Consider a motion to approve resolution and provide direction to staff on priorities for future steps
Economic & Community Development Director Westervelt presented the staff report.

Project Manager Danny Reed, of the City Engineer's office provided additional information on the project budget.

Council member Marsigli inquired whether there is a water fountain, to which Mr. Reed answered no.

There was no public comment.

Council member Marsigli made a motion to approve the resolution authorizing the City Manager to submit scope revision to Statewide Parks program for grant funded Pioneer Park renovation and authorizing execution of necessary paperwork and direction to release approved scope to public bid.

The motion was seconded by Mayor Pro Tern Ford and carried 5-0.

8. Approve Resolution Authorizing Purchase Order with Environmental Equipment Engineering, Inc. For Purchase of Aerators and Authorizing Acquisition

1. Receive staff report

2. Receive Public Comment

3. Consider a motion to approve resolution
City Manager Than presented the staff report.

There was no public comment.

Council member Melville provided commentary on the two current aerators at the park and advised of one not working, to which City Manager Than advised one of the aerators is not on due to the shaft being tilted.

Council member Marsigli questioned funding source, to which City Manager Than advised the funds will come from contract services and advised there are some areas that are already accounted.

Council member Giles inquired on the style issues, to which City Manager Than advised the old style had issues and stated the new style pushes water away from the motor preventing splash back.

Council member Giles made a motion to approve the resolution authorizing purchase order with Environmental Equipment Engineering, Inc. for purchase of aerators and authorizing acquisition.

The motion was seconded by Mayor Pro Tern Ford and carried 5-0.

CITY DEPARTMENT REPORTS
Sergeant Martinez advised of Officer Hollis' resignation and the addition of Officer Arthur Rincon.

Economic & Community Development Director Westervelt advised the Airport Demo bid packet went out last Thursday and is due July 31. She informed Council Reborn Aesthetics is officially licensed. She advised the public comment period is open for the Housing Element and will close on Tuesday, July 228. She provided the groundbreaking ribbon cutting details for Unwired Broadband for August 19. She updated on her

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meeting with Merced County Behavioral Health and advised of their request for input regarding individuals with mental health challenges as well as substance abuse.

Mayor Pro Tern Ford inquired of vacant hangars, to which Economic & Community Development Director Westervelt advised of the process in filling vacant hangars.

Administrative Services Director Correa updated on behalf of Recreation and advised of the success of the Movie Night on Friday, July 1Hi and Open Swim for Sunday, July

13. She further advised the Aquatics Center will be open on Sunday, July 20 from 11 :00AM to 2:00 PM.

Administrative Services Director Correa advised of the upcoming Voting Accessibility Advisory Committee and Language Accessibility Advisory Committee meetings. She reminded Council of their headshots scheduled for August 19t at 5:00PM.

CITY MANAGER REPORT
City Manager Than advised on behalf of Public Works of the upcoming Compost Day on August 1·. He informed Council of the updating of street signs and freshening up of red curbs. He advised the pothole on Sullivan has been repaired, with East Ave potholes being filled in this week. He informed Council the Carnation Road resurfacing has been completed, and that the Jensen Basin project is underway. He further advised of current projects out to bid. He updated on the Unwired project and stated it is moving along.

Mayor Nagy inquired PG&Es work on Linden & Meredith, to which City Manager Than advised they installed a gas regulator last week and are working on restorations today.

Council member Marsigli inquired on PG&E box installed in Henry Miller Park, to which City Manager Than advised of the issues PG&.E and the City would have had in order to place the box in a more discreet area.

CITY ATTORNEY REPORT
City Attorney Clark advised of the upcoming Webinar on Thursday regarding AB 1234 training.

COUNCIL REPORTS
Council member Marsigli commented on the success of 4i of July activities and voiced her concerns with the 4 of July Fireworks show. She advised of her attendance at the Fireman's Breakfast and Linguica Run. She inquired whether the City opposed SB445, to which City Manager Than acknowledged receipt of the letter and advised it will be sent out.

Council member Marsigli remarked the Gazebo roof looks great, and inquired whether the wood sheathing would be painted.

Sergeant Martinez provided update on successful 4 of July in the Park event.

Council member Melville added that the 4t of July Corn Hole tournament was well attended. He commended City staff on their work and advised they did an outstanding job. He updated on his attendance at the Linguica Run and advised he was approached by many visitors who inquired about the fuel pump at the Gustine Airport.

He informed Council of the Ducks Unlimited meeting tomorrow evening.

Council member Giles advised he had nothing to report.

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Mayor Pro Tem Ford advised of Lions Club Rib o Rama event on August 2n. He expressed concern over citizen complaints resulting from broadband projects. He advised of multiple vaults installed on properties throughout town, to which City Manager Than advised the vaults are for distribution.

There was further discussion related to the City holding the contractor accountable to restore properties to their original state.

Mayor Nagy reiterated kudos to all those involved in the 4t of July event. He reminded everyone of the GPS Festa this weekend.

CLOSED SESSON PUBLIC COMMENT
There was no public comment.

CLOSED SESSION

1. CONFERENCE WITH LABOR NEGOTIATOR. Pursuant to Government Code Section 54957.6. Agency Negotiator: City Manager: Employee organization: City of Gustine Public Works Association

ADJOURNMENT
Mayor Nagy adjourned the meeting at 8:16 P.M.

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a City of Gustine, CA Warrant List
% By Vendor Name \ . " Post Dates 07/16/2025 - 08/19/2025 ; ... _.,. ·
-
Vendor Name Payable Number Post Date Description (Item) Amount Vendor: 209 MULTIMEDIA CORPORATION
Fund: 0O1 - GENERAL FUND
209 MULTIMEDIA CORPOR 398927 08/19/2025 LEGAL AD - NPH 240.00

PLANNING COMMISSION
209 MULTIMEDIA CORPOR 398929 08/19/2025 LEGAL AD - NPH 240.00

PLANNING COMMISSION
209 MULTIMEDIA CORPOR 399354 08/19/2025 LEGAL AD- 2025 SB 2,160.00

IMPROVEMENTS
Fund 001- GENERAL FUND Total: 2,640.00
Fund: 060 - WATER FUND
209 MULTIMEDIA CORPOR 398931 08/19/2025 LEGAL AD - 2024 180.00

CONSUMER CONFIDENCE
Fund 060 - WATER FUND Total: 180.00
Fund: 061- SEWER FUND
209 MULTIMEDIA CORPOR 397958 08/05/2025 NORTH AVE PUMP 1,440.00

STATION NOTICE TO BIDDE
Fund 061-SEWER FUND Total: 1,440.00
Vendor 209 MULTIMEDIA CORPORATION Total: 4,260.00
Vendor: ACE HARDWARE OF GUSTINE
Fund: 001 - GENERAL FUND
ACE HARDWARE OF GUSTI 601925 08/05/2025 REC OP PAINT FOR 43.73

GRAFFITI REPAIR
ACE HARDWARE OF GUSTI 602061 08/05/2025 FIRE DEPT- 4.97

FACILITIES/STRAP HANGR
ACE HARDWARE OF GUSTI 602106 08/05/2025 PD CSO CLEANING 55.89

SUPPLIES
ACE HARDWARE OF GUSTI 602462 08/05/2025 PD OFFICE SUPPLIES - 18.59

TAPE/CABLE TIES
ACE HARDWARE OF GUSTI 602551 08/05/2025 PD STRAD HOLD DOWN 5.17 ACE HARDWARE OF GUSTI 602414 08/19/2025 PW PARK IRRIGATION 114.44 PARTS
ACE HARDWARE OF GUSTI 602577 08/19/2025 SCHMIDT BATHROOMS- 15.12

TOILET HARDWARE
ACE HARDWARE OF GUSTI 602807 08/19/2025 PW DEP OP SUPPLIES PAR 27.05 ACE HARDWARE OF GUSTI 602883 08/19/2025 CH - STAPLE BLACK COAXL 3.89 ACE HARDWARE OF GUSTI 602981 08/19/2025 CH - HOLE SAW W/ ARBOR 30.30 ACE HARDWARE OF GUSTI 603065 08/19/2025 SCHMIDT PARK- 41.10

PLUMBING REPAIR KIT
ACE HARDWARE OF GUSTI 603548 08/19/2025 PD- DOG FOOD 27.05 ACE HARDWARE OF GUSTI 603622 08/19/2025 GPD - FENCE REPAIR 27.90 ACE HARDWARE OF GUSTI 603977 08/19/2025 PD MATERIALS/CHAIR 27.69 RETURN
Fund O01 - GENERAL FUND Total: 442.89
Fund: 009 - COMMUNITY CENTER FUND
ACE HARDWARE OF GUSTI 602879 08/19/2025 AL GOMAN - HARDWARE 23.35 Fund 009- COMMUNITY CENTER FUND Total: 23.35

Page 14 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount Fund: 016 - SWIM POOL FUND
ACE HARDWARE OF GUSTI 603275 08/19/2025 AQUATIC CENTER - DEP OP 5.39

SUPPLIES KEY
Fund 016 • SWIM POOL FUND Total: 5,39
Fund: 060 · WATER FUND
ACE HARDWARE OF GUSTI 601817 08/05/2025 PW DEPT OP SUPPLIES- 14.91 HARDWARE/ WATER DEPT.

ACE HARDWARE OF GUSTI 601825 08/05/2025 PW DEPT OF SUPPLIES- 7.11

HARDWARE
ACE HARDWARE OF GUSTI 602020 08/19/2025 PW MARK 37.95

PAINT/SMARTFLO HOSE
ACE HARDWARE OF GUSTI 602104 08/19/2025 PW EXTN CORD/DW 42.27

TURBO DIAMOND BL
Fund 060 • WATER FUND Total: 102.24
Fund: 061 - SEWER FUND
ACE HARDWARE OF GUSTI 601897 08/05/2025 PW DEP OP SUPPLIES- 23.79

DWV COUPLE FLEX
ACE HARDWARE OF GUSTI 601941 08/05/2025 PW DEP OF SUPPLIES- 22.85

HARDWARE/SEWER
ACE HARDWARE OF GUSTI 602020 08/19/2025 PW MARK 21.63

PAINT/SMARTFLO HOSE
ACE HARDWARE OF GUSTI 602339 08/19/2025 PW-WW 25.97

SUPPLIES /INSTALL WALL
A/C
ACE HARDWARE OF GUSTI 602493 08/19/2025 PW DEPT. OP SUPPLIES 7.57

A/C FILTER
Fund 061- SEWER FUND Total: 101.81
Fund: 063 • AIRPORT FUND
ACE HARDWARE OF GUSTI 602840 08/19/2025 PW DEP OF SUPPLIES 8.09

AIRPORT
Fund 063 - AIRPORT FUND Total: 8.09
Vendor ACE HARDWARE OF GUSTINE Total: 683.77
Vendor: AFLAC ADMINISTATIVE SERVICES
Fund: 099 • PAYROLL TRUST FUND
AFLAC ADMINISTATIVE SER PR -7/18/25 08/05/2025 PAYROLL DEDUCTIONS 1,355.94 Fund 099 - PAYROLL TRUST FUND Total: 1,355.94
Vendor AFLAC ADMINISTATIVE SERVICES Total: 1,355.94
Vendor: AMAZON CAPITAL SERVICES, INC.

Fund: 001- GENERAL FUND
AMAZON CAPITAL SERVICE 17Xl-4VRT-7H9J 08/02/2025 OFFICE SUPPLIES 23.24 AMAZON CAPITAL SERVICE 17X1-4VRT-7H9J 08/02/2025 OFFICE SUPPLIES 23.24 AMAZON CAPITAL SERVICE 17X1-4VRT-7H9J 08/02/2025 OFFICE SUPPLIES 23.24 AMAZON CAPITAL SERVICE 17X1-4VRT-7H9J 08/02/2025 OFFICE SUPPLIES 23.24 AMAZON CAPITAL SERVICE 17X1-4VRT-7H9J 08/02/2025 OFFICE SUPPLIES 23.24 AMAZON CAPITAL SERVICE 1QPK-JN3Q-HYDQ 08/05/2025 OFFICE SUPPLIES 7.62

CARTRIDGE INK
AMAZON CAPITAL SERVICE 10PK-N30-+Y00 08/05/2025 OFFICE SUPPLIES 7.62

CARTRIDGE INK
AMAZON CAPITAL SERVICE 10PK-N30-HYDQ 08/05/2025 OFFICE SUPPLIES 7.62

CARTRIDGE NO
AMAZON CAPITAL SERVICE 10?K-JN30-YDQ 08/05/2025 OFFICE SUPPLIES 7.62

CARTRIDGE INK
AMAZON CAPITAL SERVICE 10PK-JN3Q-HYDO 08/05/2025 OFFICE SUPPLES 7.62

CARTRIDGE INK
AMAZON CAP'ITAL SERVICE 1WRM-QX2-HL1 08/05/2025 PD BUILDING SIGNS 71 84

Page 15 of 207 ends

Warrant List Post Dates: 07/16/2025 -08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount AMAZON CAPITAL SERVICE 1Y9K-K1NT-LRPR 08/05/2025 PW PET WASTE REFILL 56.21

FOR PARKS
AMAZON CAPITAL SERVICE 11P6-WFVV-H3FD 08/19/2025 CH - HEADPHONES MDR 10.70 XX110
AMAZON CAPITAL SERVICE 14RH-3J4N-XGTR 08/19/2025 RETURN CH USB HUB -30.25

ADAPTER
AMAZON CAPITAL SERVICE 1KM6-JPFT-99RY 08/19/2025 CH POWERPOINT CLICKER 27.05

DEP OP SUPPLIES
AMAZON CAPITAL SERVICE 1LDQ-N6VR-TMGF 08/19/2025 PD -RESTRICTED 26.44

SIGNS/AUTHORIZED

PERSONNEL
AMAZON CAPITAL SERVICE 1M1H-YK3K-D7M1 08/19/2025 PD OFFICE SUPPLIES 72.85

MEMO PADS/PAPER

TRIMMER/CHARGER
AMAZON CAPITAL SERVICE 1NLT-LN1C-F7PC 08/19/2025 CH OFFICE SUPPLIES 3.15

PTOUCH LABLE TAPE
AMAZON CAPITAL SERVICE 1NLT-LN1C-F7PC 08/19/2025 CH OFFICE SUPPLIES 3.15

PTOUCH LABLE TAPE
AMAZON CAPITAL SERVICE 1NXW-1VLF-K3TN 08/19/2025 CH - INUI POWER 37.01

BANK/PORTABLE CHARGE
AMAZON CAPITAL SERVICE 1RWK-W3RV-DNJN 08/19/2025 FIN. OFFICE - ERGONOMIC 573.81 CHAIRS
AMAZON CAPITAL SERVICE 1T16-GTK7-69KV 08/19/2025 PW CONCERET CUTTING 53.58

SAW BLADE
AMAZON CAPITAL SERVICE 1VYM-G796-GV3K 08/19/2025 CH DESKTOP/POWER STRI 46.74 AMAZON CAPITAL SERVICE 1WHM-TPAX-CWW7 08/19/2025 SCHMIDT PARK 74.69

RESTROOMS
Fund 001 - GENERAL FUND Total: 1,190.72
Fund: 009 - COMMUNITY CENTER FUND
AMAZON CAPITAL SERVICE 1X4C-61M3-GCK6 08/05/2025 REC SINK/ROLLING ICE 530.40 CHEST
Fund 009 - COMMUNITY CENTER FUND Total: 530.40
Fund: 016 - SWIM POOL FUND
AMAZON CAPITAL SERVICE 1766-0R1G-6VCD 08/05/2025 AQUATICS CENTER - ICE 68.19 PACKS
AMAZON CAPITAL SERVICE 1WFV-NR9F-HTQR 08/05/2025 REC NATIONAL NIGHT OUT 181.70

CONCESSION SUPPLIES
AMAZON CAPITAL SERVICE 16CL-63HN-N3LN 08/19/2025 AQUATIC CENTER- 82.07

DONOR SUPPLIES
AMAZON CAPITAL SERVICE 1DNT-Q7TQ-RY7V 08/19/2025 AQUATIC CENTER- 267.56

RUBBER FLOOR MATS
AMAZON CAPITAL SERVICE 1FLP-140L-K4W 08/19/2025 AQUATICS CENTER - ZIP 6.91 TIES
AMAZON CAPITAL SERVICE 1HMX-Y3CJ-6HCF 08/19/2025 AQUATICS CENTER - 78.99

OPERATING SUPPLIES
Fund 016 - SWIM POOL FUND Total: 685.42
Fund: 019 - RECREATION FUND
AMAZON CAPITAL SERVICE 17X1-4VRT-7H9J 08/02/2025 OFFICE SUPPLIES 58.10 AMAZON CAPITAL SERVICE 1QPK-JN3Q-HYDQ 08/05/2025 OFFICE SUPPLIES 19.06

CARTR DGE INK

Page 16 of 207 ends

Warrant list Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount AMAZON CAPITAL SERVICE 1G7G-MTRQ-9IW1 08/19/2025 PW DEP OP SUPPLIES - 93.08

WORK BOOTS
AMAZON CAPITAL SERVICE 1NLT-LN1C-F7PC 08/19/2025 CH OFFICE SUPPLIES 7.87

PTOUCH LABLE TAPE
AMAZON CAPITAL SERVICE 1RDF-DF71-H3CQ 07/28/2025 PW DEP OP SUPPLIES- -93.08

WORK BOOTS
Fund O19 - RECREATION FUND Total: 85.03
Fund: 060 - WATER FUND
AMAZON CAPITAL SERVICE 17X1-4VRT-7H9J 08/02/2025 OFFICE SUPPLIES 58.10 AMAZON CAPITAL SERVICE 19NW-ML3R-3FHT 08/05/2025 PW DEPT OP SUPPLIES - 121.44

PLIER SET
AMAZON CAPITAL SERVICE 10PK-JN3Q-HYDQ 08/05/2025 OFFICE SUPPLIES 19.05

CARTRIDGE INK
AMAZON CAPITAL SERVICE 1Y9K-K1NT-LTLY 08/05/2025 PW SAFETY MANILA 13.39

FOLDERS
AMAZON CAPITAL SERVICE 1417-R76H-RN43 08/19/2025 PW USA MARKING PAINTS 191.52 AMAZON CAPITAL SERVICE 1NLT-LN1C-F7PC 08/19/2025 CH OFFICE SUPPLIES 7.87

PTOUCH LABLE TAPE
AMAZON CAPITAL SERVICE 1T16-GTK7-69KV 08/19/2025 PW CONCERET CUTTING 53.58

SAW BLADE
Fund 060 - WATER FUND Total: 464.95
Fund: 061 - SEWER FUND
AMAZON CAPITAL SERVICE 17X1-4VRT-7H9J 08/02/2025 OFFICE SUPPLIES 58.09 AMAZON CAPITAL SERVICE 10PK-JN3Q-HYDQ 08/05/2025 OFFICE SUPPLIES 19.0S

CARTRIDGE INK
AMAZON CAPITAL SERVICE 1417-R76H-RN43 08/19/2025 PW USA MARKING PAINTS 191.52 AMAZON CAPITAL SERVICE 1NLT-LN1C-F7PC 08/19/2025 CH OFFICE SUPPLIES 7.85

PTOUCH LABLE TAPE
AMAZON CAPITAL SERVICE 1716-GTK7-69KV 08/19/2025 PW CONCERET CUTTING 55.20

SAW BLADE
Fund 061 - SEWER FUND Total: 331.71
Vendor AMAZON CAPITAL SERVICES, INC. Total: 3,288.23
Vendor: AT&T CALNET 3
Fund: 001 - GENERAL FUND
AT&T CALNET 3 000023790671 08/19/2025 TELEPHONE SERVICE 0.21 06/17/2025-07/16/2025
AT&T CALN ET 3 000023790671 08/19/2025 TELEPHONE SERVICE 0.21 06/17/2025-07/16/2025
AT&T CALNET 3 000023790671 08/19/2025 TELEPHONE SERVICE 0.21 06/17/2025-07/16/2025
AT&T CALN ET 3 000023790671 08/19/2025 TELEPHONE SERVICE 0.21 06/17/2025-07/16/2025
AT&T CALNET 3 000023790671 08/19/2025 TELEPHONE SERVICE 41.63 06/17/2025-07/16/2025
AT&T CALN ET 3 000023790671 08/19/2025 TELEPHONE SERVICE 0.21 06/17/2025-07/16/2025
AT&T CALN ET 3 000023790671 08/19/2025 TELEPHONE SERVICE 0.21 06/17/2025-07/16/2025
AT&T CALNET 3 000023790671 08/19/2025 TELEPHONE SERVICE 0.21 06/17/2025-07/16/2025
AT&T CALNET 3 000023790674 08/19/2025 TELEPHONE SERVICE 0.31 06/17/2025-07/16/2025
AT&T CALNET 3 000023790674 08/19/2025 TELEPHONE SERVICE 0.31 06/17/2025-07 /16/2025

Page 17 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount AT&T CALNET 3 000023790674 08/19/2025 TELEPHONE SERVICE 0.31 06/17/2025-07/16/2025
AT&T CALNET 3 000023790674 08/19/2025 TELEPHONE SERVICE 0.31 06/17/2025-07/16/2025
AT&T CALNET 3 000023790674 08/19/2025 TELEPHONE SERVICE 61.60 06/17/2025-07/16/2025
AT&T CALNET 3 000023790674 08/19/2025 TELEPHONE SERVICE 0.31 06/17/2025-07/16/2025
AT&T CALNET 3 000023790674 08/19/2025 TELEPHONE SERVICE 0.31 06/17/2025-07/16/2025
AT&T CALNET 3 000023790674 08/19/2025 TELEPHONE SERVICE 0.31 06/17/2025-07/16/2025
AT&TCALNET3 000023790676 08/19/2025 TELEPHONE SERVICE 0.08 06/17/2025-07/16/2025
AT&T CALNET 3 000023790676 08/19/2025 TELEPHONE SERVICE 0.08 06/17/2025-07/16/2025
AT&T CALNET 3 000023790676 08/19/2025 TELEPHONE SERVICE 0.08 06/17/2025-07/16/2025
AT&T CALNET 3 000023790676 08/19/2025 TELEPHONE SERVICE 0.08 06/17/2025-07/16/2025
AT&T CALNET 3 000023790676 08/19/2025 TELEPHONE SERVICE 15.76 06/17/2025-07/16/2025
AT&T CALNET 3 000023790676 08/19/2025 TELEPHONE SERVICE 0.08 06/17/2025-07/16/2025
AT&T CALNET 3 000023790676 08/19/2025 TELEPHONE SERVICE 0.08 06/17/2025-07/16/2025
AT&T CALNET 3 000023790676 08/19/2025 TELEPHONE SERVICE 0.08 06/17/2025-07/16/2025
AT&T CALNET 3 000023790677 08/19/2025 TELEPHONE SERVICE 0.08 06/17/2025-07/16/2025
AT&T CALNET 3 000023790677 08/19/2025 TELEPHONE SERVICE 0.08 06/17/2025-07/16/2025
AT&T CALNET 3 000023790677 08/19/2025 TELEPHONE SERVICE 0.08 06/17/2025-07/16/2025
AT&T CALN ET 3 000023790677 08/19/2025 TELEPHONE SERVICE 0.08 06/17/2025-07/16/2025
AT&T CALNET 3 000023790677 08/19/2025 TELEPHONE SERVICE 14.98 06/17/2025-07/16/2025
AT&T CALNET 3 000023790677 08/19/2025 TELEPHONE SERVICE 0.08 06/17/2025-07/16/2025
AT&T CALN ET 3 000023790677 08/19/2025 TELEPHONE SERVICE 0.08 06/17/2025-07/16/2025
AT&TCALNET3 000023790677 08/19/2025 TELEPHONE SERVICE 0.08 06/17/2025-07/16/2025
Fund 001- GENERAL FUND Total: 138.73
Fund: 009 - COMMUNITY CENTER FUND
AT&T CALN ET 3 000023790671 08/19/2025 TELEPHONE SERVICE 0.83 06/17/2025-07/16/2025
AT& CALNET 3 000023790674 08/19/2025 TELEPHONE SERVICE 1.23 06/17/2025-07/16/2025
AT&T CALNET 3 000023790676 08/19/2025 TELEPHONE SERVICE 0.32 06/17/2025-07/16/2025
AT&T CALNET 3 000023790677 08/19/2025 TELEPHONE SERVICE 0 30 06/17/2025-07/16/2025
Fund 009- COMMUNITY CENTER FUND Total: 2.68

Page 18 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount Fund: 016- SWIM POOL FUND
AT&T CALNET 3 000023790671 08/19/2025 TELEPHONE SERVICE 0.83 06/17/2025-07/16/2025
AT&T CALNET 3 000023790674 08/19/2025 TELEPHONE SERVICE 1.23 06/17/2025-07/16/2025
AT&T CALNET 3 000023790676 08/19/2025 TELEPHONE SERVICE 0.32 06/17/2025-07/16/2025
AT&T CALNET 3 000023790677 08/19/2025 TELEPHONE SERVICE 0.30 06/17/2025-07/16/2025
Fund 016- SWIM POOL FUND Total: 2.68
Fund: 019- RECREATION FUND
AT&T CALNET 3 000023790671 08/19/2025 TELEPHONE SERVICE 0.83 06/17/2025-07/16/2025
AT&T CALNET 3 000023790674 08/19/2025 TELEPHONE SERVICE 1.23 06/17/2025-07/16/2025
AT&T CALNET 3 000023790676 08/19/2025 TELEPHONE SERVICE 0.32 06/17/2025-07/16/2025
AT&T CALN ET 3 000023790677 08/19/2025 TELEPHONE SERVICE 0.30 06/17/2025-07/16/2025
Fund 019 - RECREATION FUND Total: 2.68
Fund: 060 - WATER FUND
AT&T CALNET 3 000023790671 08/19/2025 TELEPHONE SERVICE 14.58 06/17/2025-07/16/2025
AT&T CALNET 3 000023790674 08/19/2025 TELEPHONE SERVICE 21.56 06/17/2025-07/16/2025
AT&T CALNET 3 000023790676 08/19/2025 TELEPHONE SERVICE 5.53 06/17/2025-07/16/2025
AT&T CALNET 3 000023790677 08/19/2025 TELEPHONE SERVICE 5.25 06/17/2025-07/16/2025
Fund 060 - WATER FUND Total: 46.92
Fund: 061 - SEWER FUND
AT&T CALNET 3 000023790671 08/19/2025 TELEPHONE SERVICE 14.58 06/17/2025-07/16/2025
AT&T CALNET 3 000023790674 08/19/2025 TELEPHONE SERVICE 21.56 06/17/2025-07/16/2025
AT&T CALNET 3 000023790676 08/19/2025 TELEPHONE SERVICE 5.53 06/17/2025-07/16/2025
AT&T CALNET 3 000023790677 08/19/2025 TELEPHONE SERVICE 5.25 06/17/2025-07/16/2025
Fund 061 - SEWER FUND Total: 46.92
Fund: 062 - REFUSE
AT&T CALNET 3 000023790671 08/19/2025 TELEPHONE SERVICE 8.33 06/17/2025-07/16/2025
AT&T CALNET 3 000023790674 08/19/2025 TELEPHONE SERVICE 12.32 06/17/2025-07/16/2025
AT&T CALNET 3 000023790676 08/19/2025 TELEPHONE SERVICE 3.16 06/17/2025-07/16/2025
AT&T CALNET 3 000023790677 08/19/2025 TELEPHONE SERVICE 3.00 06/17/2025-07/16/2025
Fund 062 - REFUSE Total: 26.81
Fund: 063 - AIRPORT FUND
AT&T CALNET 3 000023790671 08/19/2025 TELEPHONE SERVICE 0 21 06/17/2025-07/16/2025
AT&I CALNET 3 000023790674 08/19/2025 TELEPHONE SERVICE 0.31 06/17/2025-07/16/2025

Page 19 of 207 ends

Warrant List Post Dates: 07/16/2025 -08/19/2025
Vendor Name
AT&TCALNET3
AT&T CALNET 3
Payable Number
000023790676
000023790677
Post Date
08/19/2025
08/19/2025
Description (Item)

TELEPHONE SERVICE
06/17/2025-07/16/2025

TELEPHONE SERVICE
06/17/2025-07/16/2025
Fund 063 - AIRPORT FUND Total:

Vendor AT&T CALNET 3 Total:

Amount

0.08 0.08

0.68 268.10
Vendor: AXON ENTERPRISE, INC.

Fund: 001- GENERAL FUND
AXON ENTERPRISE, INC.

Vendor: BADGER METER INC.

Fund: 060- WATER FUND
BADGER METER INC.

INUS357600
80201099
08/05/2025 PD TASER CONTRACT 34,465.86
Fund 001- GENERAL FUND Total: 34,465.86
Vendor AXON ENTERPRISE, INC. Total: 34,465.86
08/05/2025 WATER METER MONTHLY 1,722.63
SUBSCRIPTION JUNE 2025
Fund 060 - WATER FUND Total: 1,722.63
Vendor BADGER METER INC. Total: 1,722.63
Vendor: BAKER SUPPLIES AND REPAIRS
Fund: 001 - GENERAL FUND
BAKER SUPPLIES AND REP 100412 PW PARKS OP SUPPLIES

WEEDEATER LINE
Fund 001- GENERAL FUND Total:

Vendor BAKER SUPPLIES AND REPAIRS Total:
164.52
164.52
164.52
08/19/2025
Vendor: BJ'S CONSUMER'S CHOICE PEST CONTROL INC.

Fund: 001 • GENERAL FUND
BJ'S CONSUMER'S CHOICE 430137
BJ'S CONSUMER'S CHOICE 430137
BJ'S CONSUMER'S CHOICE 430137
Fund: 009 - COMMUNITY CENTER FUND
BJ'S CONSUMER'S CHOICE 430137
08/05/2025
08/05/2025
08/05/2025
08/05/2025

PEST CONTROL CITY WIDE
07/10/25

PEST CONTROL CITY WIDE
07/10/25
Fund 001- GENERAL FUND Total:

PEST CONTROL CITY WIDE
07/10/25
198.98

66.33 66.37
331.68

66.33 Fund 009 - COMMUNITY CENTER FUND Total: 66.33
Fund: 016 - SWIM POOL FUND
BJ'S CONSUMER'S CHOICE 430137
Fund: 060 - WATER FUND
BJ'S CONSUMER'S CHOICE 430137
08/05/2025
08/05/2025

PEST CONTROL CITY WIDE
07/10/25
Fund 016 -SWIM POOL FUND Total: 66.33

PEST CONTROL CITY WIDE
07/10/25
Fund 060 - WATER FUND Total: 66.33

66.33 66.33
Fund: 061 - SEWER FUND
BJ'S CONSUMER'S CHOICE 430137 PEST CONTROL CITY WIDE
07/10/25
Fund 061 - SEWER FUND Total:

Vendor BJ'S CONSUMER'S CHOICE PEST CONTROL INC. Total:

66.33 66.33
597.00
08/05/2025
Vendor: BLUETRITON BRANDS INC
Fund: 001 - GENERAL FUND
BLUETRITON BRANDS INC 05G8720346421 08/19/2025 DRINKING WATER ALL DEPTS. 06/24/2025-
07/24/2025

7.76

Page 20 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount BLUETRITON BRANDS INC 05G8720346421 08/19/2025 DRINKING WATER ALL 7.76 DEPTS. 06/24/2025-
07/24/2025
BLUETRITON BRANDS INC 05G8720346421 08/19/2025 DRINKING WATER ALL 38.82 DEPTS. 06/24/2025-
07/24/2025
BLUETRITON BRANDS INC 0568720346421 08/19/2025 DRINKING WATER ALL 11.65 DEPTS. 06/24/2025-
07/24/2025
Fund 001- GENERAL FUND Total: 65.99
Fund: 009- COMMUNITY CENTER FUND
BLUETRITON BRAND5 INC 05G8720346421 08/19/2025 DRINKING WATER ALL 11.65 DEPTS.06/24/2025-
07/24/2025
Fund 009- COMMUNITY CENTER FUND Total: 11.65
Fund: 016 - SWIM POOL FUND
BLUETRITON BRANDS INC 05G8720346421 08/19/2025 DRINKING WATER ALL 7.76 DEPTS. 06/24/2025-
07/24/2025
Fund 016- SWIM POOL FUND Total: 7.76
Fund: 019 - RECREATION FUND
BLUETRJTON BRANDS INC 05G8720346421 08/19/2025 DRINKING WATER ALL 11.65 DEPTS. 06/24/2025-
07/24/2025
Fund 019 • RECREATION FUND Total: 11.65
Fund: 059- STORM DRAIN
BLUETRITON BRANDS INC 05G8720346421 08/19/2025 DRINKING WATER ALL 58.23 DEPTS. 06/24/2025-
07/24/2025
Fund 059 - STORM DRAIN Total: 58.23
Fund: 060- WATER FUND
BLUETRITON BRANDS INC 05G8720346421 08/19/2025 DRINKING WATER ALL 77.63 DEPTS. 06/24/2025-
07/24/2025
Fund 060 - WATER FUND Total: 77.63
Fund: 061 - SEWER FUND
BLUETRITON BRANDS INC 05G8720346421 08/19/2025 DRINKING WATER ALL 77.63 DEPTS. 06/24/2025-
07/24/2025
Fund 061- SEWER FUND Total: 77.63
Fund: 062 - REFUSE
BLUETRITON BRANDS INC 05G8720346421 08/19/2025 DRINKING WATER ALL 77.63 DEPTS. 06/24/2025-
07/24/2025
Fund 062 - REFUSE Total: 77.63
Vendor BLUETRITON BRANDS INC Total: 388.17
Vendor: BRIAN ALBONETTI
Fund: 001 - GENERAL FUND
BRIAN ALBONETTI t1 08/19/2025 PD CANDIDATE 3,635.00
BACKGROUNDS X 2
Fund OO1 - GENERAL FUND Total: 3,635.00
Vendor BRIAN ALBONETTI Total: 3,635.00

Page 21 of 207 ends

Warrant List Post Dates; 07/16/2025 -08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount Vendor: CALIFORNIA POLICE CHIEF'S ASSOC.

Fund: 001- GENERAL FUND
CALIFORNIA POLICE CHIEF' 11641
Vendor: CALIFORNIA STATE DISBURSEMENT UNIT
Fund: 099 - PAYROLL TRUST FUND
CALIFORNIA STATE DISBUR PR- 7/18/25
CALIFORNIA STATE DISBUR PR -8/1/25

PD CALIFORNIA CHIEF
MEMBERSHIP 2025-2026
Fund 001- GENERAL FUND Total:

Vendor CALIFORNIA POLICE CHIEF'S ASSOC. Total:

PAYROLL DEDUCTIONS

PAYROLL DEDUCTIONS
Fund 099 - PAYROLL TRUST FUND Total:

Vendor CALIFORNIA STATE DISBURSEMENT UNIT Total:
402.00
402.00
402.00
358.61
358.61
717.22
717.22
08/05/2025
08/05/2025
08/19/2025
Vendor: CAPITOL ADVOCACY PARTNERS
Fund: 001 - GENERAL FUND
CAPITOL ADVOCACY PART 2025CAP154 08/05/2025 FEDERAL ADVAOCACY & 58.42

GRANT WRITING JUNE
2025
CAPITOL ADVOCACY PART 2025CAP154 08/05/2025 FEDERAL ADVAOCACY & 58.42

GRANT WRITING JUNE
2025
CAPITOL ADVOCACY PART 2025CAP154 08/05/2025 FEDERAL ADVAOCACY & 292.10

GRANT WRITING JUNE
2025
CAPITOL ADVOCACY PART 2025CAP154 08/05/2025 FEDERAL ADVAOCACY & 4,500.00

GRANT WRITING JUNE
2025
CAPITOL ADVOCACY PART 2025CAP154 08/05/2025 FEDERAL ADVAOCACY & 87.63

GRANT WRITING JUNE
2025
Fund 001- GENERAL FUND Total: 4,996.57
Fund: 009 - COMMUNITY CENTER FUND
CAPITOL ADVOCACY PART 2025CAP154 08/05/2025 FEDERAL ADVAOCACY & 87.63

GRANT WRITING JUNE
2025
Fund 009 - COMMUNITY CENTER FUND Total: 87.63
Fund: 016 - SWIM POOL FUND
CAPITOL ADVOCACY PART 2025CAP154 08/05/2025 FEDERAL ADVAOCACY & 58.42

GRANT WRITING JUNE
2025
Fund 016 - SWIM POOL FUND Total: 58.42
Fund: 019 - RECREATION FUND
CAPITOL ADVOCACY PART 2025CAP154 08/05/2025 FEDERAL ADVAOCACY & 87.63

GRANT WRITING JUNE
2025
Fund 019- RECREATION FUND Total: 87.63
Fund: 059- STORM DRAIN
CAPITOL ADVOCACY PART 2025CAP154 08/05/2025 FEDERAL ADVAOCACY & 438.15

GRANT WRITING JUNE
2025
Fund 059 - STORM DRAIN Total: 438.15
Fund: 060 - WATER FUND
CAPITOL ADVOCACY PART 2025CAP154 08/05/2025 FEDERAL ADVAOCACY & 584.20 GRANT WRIT.NG JUNE
2025
Fund 060 - WATER FUND Total· 584.20

Page 22 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount Fund: 061- SEWER FUND
CAPITOL ADVOCACY PART 2025CAP154 08/05/2025 FEDERAL ADVAOCACY &

GRANT WRITING JUNE
2025
Fund 061 - SEWER FUND Total:
584.20
584.20
08/05/2025
Fund: 062 - REFUSE
CAPITOL ADVOCACY PART 2025CAP154 FEDERAL ADVAOCACY &

GRANT WRITING JUNE
2025
Fund 062 - REFUSE Total:

Vendor CAPITOL ADVOCACY PARTNERS Total:
584.20
584.20
7,421.00

99.18 Vendor: CINTAS CORPORATION #2
Fund: 059-STORM DRAIN
CINTAS CORPORATION #2 5275236501 08/05/2025 PW ANNUAL 1ST AID KIT

FILL STATION
Fund 059 - STORM DRAIN Total: 99.18
Fund: 060 - WATER FUND
CINTAS CORPORATION #2 5275236501 08/05/2025 PW ANNUAL 1ST AID KIT

FILL STATION
Fund 060 - WATER FUND Total:
198.35
198.35
Fund: 061 - SEWER FUND
CINTAS CORPORATION #2 5275236501 08/05/2025 PW ANNUAL 1ST AID KIT

FILL STATION
Fund 061- SEWER FUND Total:

Vendor CINTAS CORPORATION #2 Total:
198.36
198.36
495.89
Vendor: CINTAS CORPORATION #3
Fund: 001- GENERAL FUND
CINTAS CORPORATION #3 4235659678
CINTAS CORPORATION #3 4235659678
CINTAS CORPORATION #3 4236316759
CINTAS CORPORATION #3 4236316759
08/05/2025
08/05/2025
08/19/2025
08/19/2025

PW UNIFORM

ALLOWANCE/ CUSTODIAL

SUPPLIES

PW UNIFORM

ALLOWANCE/ CUSTODIAL

SUPPLIES

PW UNIFORM

ALLOWANCE / CUSTODIAL

SUPPLIES

PW UNIFORM

ALLOWANCE/ CUSTODIAL

SUPPLIES
Fund 001- GENERAL FUND Total:

23.40 87.89

23.40 87.89
222.58

8.01 PW UNIFORM 8.01

ALLOWANCE/ CUSTODIAL

SUPPLIES

PW UNIFORM

ALLOWANCE/ CUSTODIAL

SUPPLIES
Fund 009 - COMMUNITY CENTER FUND Total: 16.02
08/19/2025
08/05/2025
CINTAS CORPORATION #3 4236316759
Fund: 009 - COMMUNITY CENTER FUND
CINTAS CORPORATION #3 4235659678

8.01 8.01
Fund: 016 - SWIM POOL FUND
CINTAS CORPORATION #3 4235659678
CINTAS CORPORATION 113 4236316759
08/05/2025
08/19/2025

PW UNIFORM

ALLOWANCE/ CUSTODIAL

SUPPLIES

PW UNIFORM

ALLOWANCE / CUSTODIAL

SUPPLIES
Fund 016 - SWIM POOL FUND Total 16.02

Page 23 of 207 ends

Warrant list Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount Fund: 019- RECREATION FUND
CINTAS CORPORATION #3 4235659678 08/05/2025 PW UNIFORM 8.01

ALLOWANCE/ CUSTODIAL

SUPPLIES
CINTAS CORPORATION #3 4235659678 08/05/2025 PW UNIFORM 8.01

ALLOWANCE/ CUSTODIAL

SUPPLIES
CINTAS CORPORATION #3 4236316759 08/19/2025 PW UNIFORM 8.01

ALLOWANCE/ CUSTODIAL

SUPPLIES
CINTAS CORPORATION #3 4236316759 08/19/2025 PW UNIFORM 8.01

ALLOWANCE/ CUSTODIAL

SUPPLIES
Fund 019 - RECREATION FUND Total: 32.04
Fund: 059- STORM DRAIN
CINTAS CORPORATION #3 4235659678 08/05/2025 PW UNIFORM 18.72

ALLOWANCE/ CUSTODIAL

SUPPLIES
CINTAS CORPORATION #3 4236316759 08/19/2025 PW UNIFORM 18.72

ALLOWANCE/ CUSTODIAL

SUPPLIES
Fund 059 - STORM DRAIN Total: 37.44
Fund: 060- WATER FUND
CINTAS CORPORATION #3 4235659678 08/05/2025 PW UNIFORM 51.48

ALLOWANCE/ CUSTODIAL

SUPPLIES
CINTAS CORPORATION #3 4235659678 08/05/2025 PW UNIFORM 135.64

ALLOWANCE/ CUSTODIAL

SUPPLIES
CINTAS CORPORATION #3 4236316759 08/19/2025 PW UNIFORM 51.48

ALLOWANCE/ CUSTODIAL

SUPPLIES
CINTAS CORPORATION #3 4236316759 08/19/2025 PW UNIFORM 135.64

ALLOWANCE/ CUSTODIAL

SUPPLIES
Fund 060 - WATER FUND Total: 374.24
Fund: 061- SEWER FUND
CINTAS CORPORATION #3 4235659678 08/05/2025 PW UNIFORM 62.40

ALLOWANCE/ CUSTODIAL

SUPPLIES
CINTAS CORPORATION #3 4235659678 08/05/2025 PW UNIFORM 148.09

ALLOWANCE/ CUSTODIAL

SUPPLIES
CINTAS CORPORATION #3 4236316759 08/19/2025 PW UNIFORM 62.40

ALLOWANCE/ CUSTODIAL

SUPPLIES
CINTAS CORPORATION #3 4236316759 08/19/2025 PW UNIFORM 148.09

ALLOWANCE/ CUSTODIAL

SUPPLIES
Fund 061 - SEWER FUND Total: 420.98
Vendor CINTAS CORPORATION #3 Total: 1,119.32
Vendor: CITY Of DOS PALOS
Fund: 001- GENERAL FUND
CITY OF DOS PALOS 07/24/2025 07/24/2025 GUSTINE - CITY COUNTY 26.25

DINNER ATTENDANCE
CITY OF DOS PALOS 07/24/2025 07/24/2025 GUSTINE - CITY COUNTY 26.25

DINNER ATTENDANCE

Page 24 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount CITY OF DOS PALOS 07/24/2025 07/24/2025 GUSTINE - CITY COUNTY 26.25

DINNER ATTENDANCE
Fund 001 - GENERAL FUND Total: 78.75
Fund: 061 - SEWER FUND
CITY OF DOS PALOS 07/24/2025 07/24/2025 GUSTINE - CITY COUNTY 26.25

DINNER ATTENDANCE
-----
Fund 061 - SEWER FUND Total: 26.25
Vendor CITY OF DOS PALOS Total: 105.00
Vendor: COMCAST BUSINESS SERVICES
Fund: 001- GENERAL FUND
COMCAST BUSINESS SERVI 244425110 08/05/2025 INTERNET SERVICE UP TO 2.64 JUNE 30, 2025
COMCAST BUSINESS SERVI 244425110 08/05/2025 INTERNET SERVICE UP TO 2.64 JUNE 30, 2025
COMCAST BUSINESS SERVI 24442S110 08/05/2025 INTERNET SERVICE UP TO 2.64 JUNE 30, 2025
COMCAST BUSINESS SERVI 244425110 08/05/2025 INTERNET SERVICE UP TO 2.64 JUNE 30, 2025
COMCAST BUSINESS SERVI 244425110 08/05/2025 INTERNET SERVICE UP TO 528.79 JUNE 30, 2025
COMCAST BUSINESS SERVI 244425110 08/05/2025 INTERNET SERVICE UP TO 2.64 JUNE 30, 2025
COMCAST BUSINESS SERVI 244425110 08/05/2025 INTERNET SERVICE UP TO 2.64 JUNE 30, 2025
COMCAST BUSINESS SERVI 244425110 08/05/2025 INTERNET SERVICE UP TO 2.64 JUNE 30, 2025
Fund 001- GENERAL FUND Total: 547.27
Fund: 009- COMMUNITY CENTER FUND
COMCAST BUSINESS SERVI 244425110 08/05/2025 INTERNET SERVICE UP TO 10.58 JUNE 30, 2025
Fund 009 - COMMUNITY CENTER FUND Total: 10.58
Fund: 016 - SWIM POOL FUND
COMCAST BUSINESS SERVI 244425110 08/05/2025 INTERNET SERVICE UP TO 10.58 JUNE 30, 2025
Fund 016 - SWIM POOL FUND Total: 10.58
Fund: 019 - RECREATION FUND
COMCAST BUSINESS SERVI 244425110 08/05/2025 INTERNET SERVICE UP TO 10.58 JUNE 30, 2025
Fund 019 - RECREATION FUND Total: 10.58
Fund: 060- WATER FUND
COMCAST BUSINESS SERVI 244425110 08/05/2025 INTERNET SERVICE UP TO 185.07 JUNE 30, 2025
Fund 060 - WATER FUND Total: 185.07
Fund: 061 - SEWER FUND
COMCAST BUSINESS SERVI 244425110 08/05/2025 INTERNET SERVICE UP TO 185.07 JUNE 30, 2025
Fund 061 - SEWER FUND Total: 185.07
Fund: 062 - REFUSE
COMCAST BUSINESS SERVI 244425110 08/05/2025 INTERNET SERVICE UP TO 105 76 JUNE 30, 2025
Fund 062 - REFUSE Total: 105.76

Page 25 of 207 ends

Warrant list Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount Fund: 063 - AIRPORT FUND
COMCAST BUSINESS SERVI 244425110
Vendor: CSG CONSULTING - PRECISION
Fund: 001 - GENERAL FUND
CSG CONSULTING -PRECIS 61912

INTERNET SERVICE UP TO
JUNE 30, 2025
Fund 063 - AIRPORT FUND Total:

Vendor COMCAST BUSINESS SERVICES Total:

GUSTINE BUILDING
SERVICES 05/31/2025-
06/30/2025
Fund 001- GENERAL FUND Total:

Vendor CSG CONSULTING - PRECISION Total:

2.64 2.64
1,057.55
4,153.50
4,153.50
4,153.50
08/05/2025
08/19/2025
Vendor: GRAHAM CONTRACTORS INC
Fund: 202 - ALT MODES MEASURE V
GRAHAM CONTRACTORS I NO. 02
Vendor: GUSTINE DEPOT GARAGE, LLC
Fund: 0O1- GENERAL FUND
GUSTINE DEPOT GARAGE, 0039429
GUSTINE DEPOT GARAGE, 0039445
GUSTINE DEPOT GARAGE, 0039504
GUSTINE DEPOT GARAGE, 0039546
GUSTINE DEPOT GARAGE, 0039673
Vendor: GUSTINE UNIFIED SCHOOL DISTRICT
Fund: 047- FIREWORKS
GUSTINE UNIFIED SCHOOL 2024-25-19
Vendor: HALYCON CREEK INC. (DBA MID VALLEY I.T.)
Fund: 001 - GENERAL FUND
HALYCON CREEK INC. (DBA 474
HALYCON CREEK INC. {DBA 474
HALYCON CREEK INC. (DBA 474
HALYCON CREEK INC. (DBA 474
HALYCON CREEK INC. (0BA 474
HALYCON CREEK INC. (DBA 474
HALYCON CREEK INC. (OBA 474
08/19/2025 SCHMIDT PARK TRAIL 2,730.01

SLURRY SEAL
Fund 202 - ALT MODES MEASURE V Total: 2,730.01
Vendor GRAHAM CONTRACTORS INC Total: 2,730.01
08/19/2025 PD PATCH TIRE #505 24.70
08/19/2025 PD OIL SERVICE/TIRE 407.88

ROTATION/BALANCE PD
#103
08/19/2025 PD SERVICE - SRO 543.44

TRUCK/OIL CHANGE/TIRES
08/19/2025 PD VEHICLE SERVICE FOR 64.59
F104
08/19/2025 PD BATTERY INSTALL CSO 242.49

VEHICLE
Fund 001- GENERAL FUND Total: 1,283.10
Vendor GUSTINE DEPOT GARAGE, LLC Total: 1,283.10
08/05/2025 OPEN GHS GATE/CLEAN 90.00
07/02/2025
Fund 047 -FIREWORKS Total: 90.00
Vendor GUSTINE UNIFIED SCHOOL DISTRICT Total: 90.00
08/05/2025 MONTHLY IT CITY HALL 16.37
AUGUST 2025
08/05/2025 MONTHLY IT CITY HALL 16.37
AUGUST 2025
08/05/2025 MONTHLY IT CITY HALL 8.18
AUGUST 2025
08/05/2025 MONTHLY IT CITY HALL 16.37
AUGUST 2025
08/05/2025 MONTHLY IT CITY ALL 16 37
AUGUST 2025
08/05/2025 MONTHLY IT CITY HALL 16.37
AUGUST 2025
08/05/2025 MONTHLY IT CITY HALL 8.18
AUGUST 2025

Page 26 of 207 ends

Warrant list Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount HALYCON CREEK INC. (DBA 474 08/05/2025 MONTHLY IT CITY HALL 16.37 AUGUST 2025
HALYCON CREEK INC. (DBA 202145732 08/19/2025 CH FINANCE 2,752.16 TABLET/DESKTOP 26ITOOO
HALYCON CREEK INC. (DBA 473 08/19/2025 PD MONTHLY IT AUGUST 2,359.24 2025
Fund 001- GENERAL FUND Total: 5,225.98
Fund: 009 - COMMUNITY CENTER FUND
HALYCON CREEK INC. (DBA 474 08/05/2025 MONTHLY IT CITY HALL 32.73 AUGUST2025
Fund 009 - COMMUNITY CENTER FUND Total: 32.73
Fund: 016- SWIM POOL FUND
HALYCON CREEK INC. (DBA 474 08/05/2025 MONTHLY IT CITY HALL 32.73 AUGUST2025
Fund 016 - SWIM POOL FUND Total: 32.73
Fund: 019- RECREATION FUND
HALYCON CREEK INC. (DBA 474 08/05/2025 MONTHLY IT CITY HALL 32.73 AUGUST2025
Fund 019 - RECREATION FUND Total: 32.73
Fund: 060- WATER FUND
HALYCON CREEK INC. (DBA 474 08/05/2025 MONTHLY IT CITY HALL 540.06 AUGUST 2025
Fund 060 - WATER FUND Total: 540.06
Fund: 061 - SEWER FUND
HALYCON CREEK INC. (DBA 474 08/05/2025 MONTHLY IT CITY HALL 556.42 AUGUST 2025
Fund 061- SEWER FUND Total: 556.42
Fund: 062 - REFUSE
HALYCON CREEK INC. (DBA 474 08/05/2025 MONTHLY IT CITY HALL 327.31 AUGUST 2025
Fund 062 - REFUSE Total: 327.31
Vendor HALYCON CREEK INC. (DBA MID VALLEY IT.) Total: 6,747.96 Vendor: HILMAR LUMBER INC
Fund: 061 - SEWER FUND
HILMAR LUMBER INC 733975 08/05/2025 PW PORTABLE AC UNIT 387.89

FOR WWTP LAB
Fund 061- SEWER FUND Total: 387.89
Vendor HILMAR LUMBER INC Total: 387.89
Vendor: HOLT OF CALIFORNIA
Fund: 062 - REFUSE
HOLT OF CALIFORNIA PS100244840 08/05/2025 PW HYDRAULIC OIL FOR 159.72 LOADER
Fund 062 - REFUSE Total: 159.72
Vendor HOLT OF CALIFORNIA Total: 159.72
Vendor: IEH-JL ANALYTICAL
Fund: 060 - WATER FUND
IEH JL ANALYTICAL 661205 08/19/2025 PW WASTEWATER 496.26

LABS/WATER LABS
Fund 060- WATER FUND Total. 496.26

Page 27 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount Fund: 061- SEWER FUND
IEH-JL ANALYTICAL 661205 08/19/2025 PW WASTEWATER 592.00

LABS/WATER LABS
-.

Fund 061 - SEWER FUND Total: 592.00
Vendor IEH-JL ANALYTICAL Total: 1,088.26
Vendor: INFOSEND, INC
Fund: 001 • GENERAL FUND
INFOSEND, INC 289208 08/05/2025 UTILITY BILLING & 49.85 MAILING 05/24/2025-06/
INFOSEND, INC 289208 08/05/2025 UTILITY BILLING & 32.14 MAILING 05/24/2025-06/
INFOSEND, INC 289281 08/05/2025 PRINTING AND MAILING 12.55 CITY SNIPPETS 0625 NEWS
INFOSEND, IN 289281 08/05/2025 PRINTING AND MAILING 8.09 CITY SNIPPETS 0625 NEWS
INFOSEND, INC 289282 08/05/2025 PRINTING AND MAILING 12.55 CITY SNIPPETS 0725NEWS
INFOSEND, INC 289282 08/05/2025 PRINTING AND MAILING 8.09 CITY SNIPPETS 0725NEWS
Fund 001- GENERAL FUND Total: 123.27
Fund: 059- STORM DRAIN
INFOSEND, INC 289208 08/05/2025 UTILITY BILLING & 19.84 MAILING 05/24/2025-06/
INFOSEND, INC 289208 08/05/2025 UTILITY BILLING & 12.95 MAILING 05/24/2025-06/
INFOSEND, INC 289281 08/05/2025 PRINTING AND MAILING 5.00 CITY SNIPPETS 0625 NEWS
INFOSEND, INC 289281 08/05/2025 PRINTING AND MAILING 3.26 CITY SNIPPETS 0625 NEWS
INFOSEND, INC 289282 08/05/2025 PRINTING AND MAILING 5.00 CITY SNIPPETS 0725NEWS
INFOSEND, INC 289282 08/05/2025 PRINTING AND MAILING 3.26 CITY SNIPPETS 0725NEWS
Fund 059 - STORM DRAIN Total: 49.31
Fund: 060 • WATER FUND
INFOSEND, INC 289208 08/05/2025 UTILITY BILLING & 329.56 MAILING 05/24/2025-06/
INFOSEND, INC 289208 08/05/2025 UTILITY BILLING & 211.52 MAILING 05/24/2025-06/
INFOSEND, INC 289281 08/05/2025 PRINTING AND MAILING 83.00 CITY SNIPPETS 0625 NEWS
INFOSEND, INC 289281 08/05/2025 PRINTING AND MAILING 53.27 CITY SNIPPETS 0625 NEWS
INFOSEND, INC 289282 08/05/2025 PRINTING AND MAILING 83.00 CITY SNIPPETS 0725NEWS
INFOSEND, INC 289282 08/05/2025 PRINTING AND MAILING 53.27 CITY SNIPPETS 0725NEWS
Fund 060 · WATER FUND Total: 813.62
Fund: 061 - SEWER FUND
INFOSEND, INC 289208 08/05/2025 UTILITY BILLING & 329 58 MAILING 05/24/2025-06/
'NFOSEND, INC 289208 08/05/2025 UT
1 LITY 81 LLI NG & 211.52
MAILING 05/24/2025-06/
INFOSEND, INC 289279 08/05/2025 FOG FLYER 2025 371 33

Page 28 of 207 ends

Warrant List Post Dates: 07/16/2025- 08/19/2025
Vendor Name Payable Number Post Date Description {Item) Amount INFOSEND, INC 289281 08/05/2025 PRINTING AND MAILING 83.00 CITY SNIPPETS 0625 NEWS
INFOSEND, INC 289281 08/05/2025 PRINTING AND MAILING 53.27 CITY SNIPPETS 0625 NEWS
INFOSEND, INC 289282 08/05/2025 PRINTING AND MAILING 83.00 CITY SNIPPETS 0725NEWS
INFOSEND, INC 289282 08/05/2025 PRINTING AND MAILING 53.27 CITY SNIPPETS 0725NEWS
Fund 061 - SEWER FUND Total: 1,184.97
Fund: 062 - REFUSE
INFOSEND, INC 289208 08/05/2025 UTILITY BILLING & 269.73 MAILING 05/24/2025-06/
INFOSEND, INC 289208 08/05/2025 UTILITY BILLING & 172.99 MAILING 05/24/2025-06/
INFOSEND, INC 289281 08/05/2025 PRINTING AND MAILING 67.93 CITY SNIPPETS 0625 NEWS
INFOSEND, INC 289281 08/05/2025 PRINTING AND MAILING 43.56 CITY SNIPPETS 0625 NEWS
INFOSEND, INC 289282 08/05/2025 PRINTING AND MAILING 67.93 CITY SNIPPETS 0725NEWS
INFOSEND, INC 289282 08/05/2025 PRINTING AND MAILING 43.56 CITY SNIPPETS 0725NEWS
Fund 062 - REFUSE Total: 665.70
Vendor INFOSEND, INC Total: 2,836.87
Vendor: J&R TRUCKING SCHOOL
Fund: 060 - WATER FUND
J&R TRUCKING SCHOOL 6151 08/05/2025 PW-TRAINING 1,250.00 J&R TRUCKING SCHOOL 6152 08/05/2025 PW TRAINING 1,250.00 Fund 060 - WATER FUND Total: 2,500.00
Fund: 061 - SEWER FUND
J&R TRUCKING SCHOOL 6151 08/05/2025 PW-TRAINING 1,250.00 J&R TRUCKING SCHOOL 6152 08/05/2025 PW TRAINING 1,250.00 Fund 061 - SEWER FUND Total: 2,500.00
VendorJ& R TRUCKING SCHOOL Total: 5,000.00
Vendor: JANET C WILSON
Fund: 060 - WATER FUND
JANET C WILSON AUGUST2025 08/05/2025 LOAN PAYMENT AUGUST 244.64 2025
JANET C WILSON AUGUST 2025 08/05/2025 LOAN PAYMENT AUGUST 394.94 2025
Fund 060 - WATER FUND Total: 639.58
Fund: 061 - SEWER FUND
JANET C WILSON AUGUST 2025 08/05/2025 LOAN PAYMENT AUGUST 244.63 2025
JANET C WILSON AUGUST 2025 08/05/2025 LOAN PAYMENT AUGUST 394.93 2025
Fund 061 - SEWER FUND Total: 639.56
Vendor JANET C WILSON Total: 1,279.14
Vendor: JIMMY PAUL VIERRA
Fund: 060 - WATER FUND
JIMMY PAUL VIERRA AUGUST 2025 08/05/2025 LOAN PAYMENT AUGUST 244.63 2025

Page 29 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount JIMMY PAUL VIERRA AUGUST 2025 08/05/2025 LOAN PAYMENT AUGUST 394.94 2025
Fund 060 - WATER FUND Total: 639.57
Fund: 061 - SEWER FUND
JIMMY PAUL VIERRA AUGUST 2025 08/05/2025 LOAN PAYMENT AUGUST 244.63 2025
JIMMY PAUL VIERRA AUGUST 2025 08/05/2025 LOAN PAYMENT AUGUST 394.93 2025
Fund 061 - SEWER FUND Total: 639.56
Vendor JIMMY PAUL VIERRA Total: 1,279.13
Vendor: JOCELYN ROLAND, PHD
Fund: 001- GENERAL FUND
JOCELYN ROLAND, PHD 24099 08/05/2025 PD PRE EMP PSYCH 500.00

SCREENING
Fund 001 - GENERAL FUND Total: 500.00
Vendor JOCELYN ROLAND, PHD Total: 500.00
Vendor: KEITH FAULDER
Fund: O01 - GENERAL FUND
KEITH FAULDER AUGUST 2025 08/05/2025 LEASE AGREEMENT 133.33 MARCH 2022
Fund 001- GENERAL FUND Total: 133.33
Fund: 060 - WATER FUND
KEITH FAULDER AUGUST 2025 08/05/2025 LEASE AGREEMENT 133.34 MARCH 2022
Fund 060- WATER FUND Total: 133.34
Fund: 061 - SEWER FUND
KEITH FAULDER AUGUST 2025 08/05/2025 LEASE AGREEMENT 133.33 MARCH 2022
Fund 061- SEWER FUND Total: 133.33
Vendor KEITH FAULDER Total: 400.00
Vendor: LANGUAGE LINE SERVICES
Fund: 001 - GENERAL FUND
LANGUAGE LINE SERVICES 11626462 08/05/2025 PD LANGUAGE LINE -25.58

ASSISTANCE
LANGUAGE LINE SERVICES 11646090 08/05/2025 PD LANGUAGE LINE 74.87

ASSISTANCE
Fund 001- GENERAL FUND Total: 49.29
Vendor LANGUAGE LINE SERVICES Total: 49.29
Vendor: LIGHTNING FLASH ELECTRIC COMPANY
Fund: 060 - WATER FUND
LIGHTNING FLASH ELECTRI 2509 08/19/2025 WELL #S AC REPAIR 300.00 Fund 060 - WATER FUND Total: 300.00
Fund: 061 - SEWER FUND
LIGHTNING FLASH ELECTRI 2504 08/19/2025 WWTP ELECTRICAL REPAIR 2,800.00 LIGHTNING FLASH ELECTRI 2505 08/19/2025 WWTP AERATOR 7,777.91

ELECTRICAL
Fund 061 - SEWER FUND Total: 10,577.91
Vendor LIGHTNING FLASH ELECTRIC COMPANY Total: 10,877.91 Vendor: MADERA UNIFORM & ACCESSORIES, LLC
Fund: 001 - GENERAL FUND
MADERA UNIFORM & ACC 297478 08/19/2025 PD UNIFORMS 347.45 Fund O01- GENERAL FUND Total: 347.45
Vendor MADERA UNIFORM & ACCESSORIES, LLC Total: 347.45

Page 30 of 207 ends

Post Dates: 07/16/2025 - 08/19/2025
Amount
4,101.00
4,101.00
4,101.00
Post Date Description (Item)
FY 25/26 MEMBERSHIP
DUES
Fund 001- GENERAL FUND Total:

Vendor MERCED CO. ASSOC OF GOVERNMENTS Total:
08/05/2025
Warrant list
Vendor Name Payable Number
Vendor: MERCED CO. ASSOC OF GOVERNMENTS
Fund: 001 - GENERAL FUND
MERCED CO. ASSOC OF G SALES0001556
Vendor: MERCED COUNTY LAW ENFORCEMENT CHIEF'S ASSOCIATION Fund: 001 - GENERAL FUND
MERCED COUNTY LAW EN 07/08/2025 08/05/2025 GPD - TRAINING WORKSHOP JANUARY 202
Fund 001- GENERAL FUND Total:

Vendor MERCED COUNTY LAW ENFORCEMENT CHIEF'S ASSOCIATION Total:
200.00
200.00
200.00
08/19/2025
Vendor: MERCED COUNTY SHERIFFS EXPLORER POST
Fund: 221 - PAL EXPLORERS - PD PROGRAMS
MERCED COUNTY SHERIFF 07/21/2025 PD EXPLORER SUMMER

COMPETITION
Fund 221- PAL EXPLORERS- PD PROGRAMS Total:
1,300.00
1,300.00
Vendor MERCED COUNTY SHERIFFS EXPLORER POST Total: 1,300.00 Vendor: MID-VALLEY DISPOSAL LLC
Fund: 062 - REFUSE
MID-VALLEY DISPOSAL LLC 07/08/2025 08/05/2025 REFUSE SERVICES 05/24/2025-06/23/2025
Fund 062 - REFUSE Total:

Vendor MID-VALLEY DISPOSAL LLC Total:
58,011.46
58,011.46
58,011.46
Vendor: MIKAYLA SILVEIRA
Fund: 001 - GENERAL FUND
MIKAYLA SILVEIRA 1025 08/07/2025 cc-10

PHOTOS/HEADSHOTS
Fund 001- GENERAL FUND Total:

Vendor MIKAYLA SILVEIRA Total:
237.00
237.00
237.00
Vendor: MODESTO JANITORIAL SUPPLY CENTER INC
Fund: 001 - GENERAL FUND
MODESTO JANITORIAL SU 606425
MODESTO JANITORIAL SU 606495
08/19/2025
08/19/2025

PW JANITORIAL SUPPLIES
LINERS

PW JANITORIAL SUPPLIES
Fund 001 - GENERAL FUND Total:
-67.21

36.41 -30.80
Fund: 009 - COMMUNITY CENTER FUND
MODESTO JANITORIAL SU 606495 08/19/2025 PW JANITORIAL SUPPLIES 36.40 Fund 009 - COMMUNITY CENTER FUND Total: 36.40
Vendor MODESTO JANITORIAL SUPPLY CENTER INC Total: 5.60 Vendor: NORMAC
Fund: 001- GENERAL FUND
NORMAC 0021625586-001 08/05/2025 PW IRRIGATION PARTS

FOR PARK
Fund 001 - GENERAL FUND Total:

Vendor NORMAC Total:
887.34
887.34
887.34
Vendor: OCONNOR & COMPANY
Fund: 001 - GENERAL FUND
OCONNOR & COMPANY 0425-36 08/19/2025 CITY OF GUSTINE 2023

AUDIT SERVICES
Fund 001- GENERAL FUND Total:
554.52
554.52

Page 31 of 207 ends

Post Dates: 07/16/2025 - 08/19/2025
554.52
554.52
Description (Item) Amount
CITY OF GUSTINE 2023

AUDIT SERVICES
Fund 017- CITY WIDE LIGHTING & LAND Total:

Post Date
08/19/2025
Warrant List
Vendor Name Payable Number
Fund: 017- CITY WIDE LIGHTING & LAND
OCONNOR & COMPANY 0425-36
Fund: 059 - STORM DRAIN
OCONNOR & COMPANY 0425-36 08/19/2025 CITY OF GUSTINE 2023

AUDIT SERVICES
Fund 059 -STORM DRAIN Total:
415.89
415.89
Fund: 060- WATER FUND
OCONNOR & COMPANY 0425-36 08/19/2025 CITY OF GUSTINE 2023

AUDIT SERVICES
Fund 060 - WATER FUND Total:
5,545.20
5,545.20
Fund: 061 - SEWER FUND
OCONNOR & COMPANY 0425-36 08/19/2025 CITY OF GUSTINE 2023

AUDIT SERVICES
Fund 061 - SEWER FUND Total:
5,545.20
5,545.20
Fund: 062 - REFUSE
OCONNOR & COMPANY 0425-36 08/19/2025 CITY OF GUSTINE 2023

AUDIT SERVICES
Fund 062 - REFUSE Total:
554.52
554.52
Fund: 063 - AIRPORT FUND
OCONNOR & COMPANY 0425-36 08/19/2025 CITY OF GUSTINE 2023

AUDIT SERVICES
Fund 063 - AIRPORT FUND Total:

Vendor OCONNOR & COMPANY Total:
693.15
693.15
13,863.00
08/19/2025
Vendor: OPERATING ENGINEERS LOCAL #3
Fund: 099- PAYROLL TRUST FUND
OPERATING ENGINEERS L PR- 8/1/25 PAYROLL DEDUCTIONS
Fund 099 - PAYROLL TRUST FUND Total:

Vendor OPERATING ENGINEERS LOCAL #3 Total:
413.00
413.00
413.00

37.88 21.26
Vendor: O'REILLY AUTO ENTERPRISES, LLC
Fund: 001- GENERAL FUND
O'REILLY AUTO ENTERPRIS 5718-439513
O'REILLY AUTO ENTERPRIS 5718-440641
08/19/2025
08/19/2025

PW BOLD EXTRACTOR

PW LAWNMOWER

TRAILER HARDWARE
Fund 001 - GENERAL FUND Total: 59.14
08/19/2025
08/19/2025
Fund: 060- WATER FUND
O'REILLY AUTO ENTERPRIS 5718-439516
O'REILLY AUTO ENTERPRIS 5718-439545

PW DEP OP SUPPLIES

SOCKET FOR SHOP

PW DEP OP SUPPLIES - OIL
Fund 060 - WATER FUND Total:

Vendor O'REILLY AUTO ENTERPRISES, LLC Total:

24.89 24.89

49.78 108.92
Vendor: PACE SUPPLY CORP
Fund: 061 - SEWER FUND
PACE SUPPLY CORP 0510283552 08/19/2025 PW DEPT OP SUPPLIES 635.75 SEWER
Pl PE/ ADAPTER/PLUG/CO U
PACE SUPPLY CORP 0510583552-1 08/19/2025 PW DEPT OP SUPPLIES 425.61

SEWER/PIPE SOLID CORE
Fund 061- SEWER FUND Total: 1,061.36
Vendor PACE SUPPLY CORP Total: 1,061.36
Vendor: PACIFIC STAR CHEMICAL, LLC.

Fund: 016 - SWIM POOL FUND
PACIFIC STAR CHEMICAL, L 315210 08/13/2015 POOL CHE/ICALS :.717::

Page 32 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount PACIFIC STAR CHEMICAL, L 316659 08/19/2025 POOL CHEMICALS 1,083.60 PACIFIC STAR CHEMICAL, L 316687 08/19/2025 POOL CHEMICALS 1,513.77 Fund 016 - SWIM POOL FUND Total: 4,314.48
Vendor PACIFIC STAR CHEMICAL, LLC. Total: 4,314.48
Vendor: PG&E
Fund: 001- GENERAL FUND
PG&E 06/27/2025 08/05/2025 GAS AND ELECTRIC 1,991.70
PG&E 06/27/2025 08/05/2025 GAS AND ELECTRIC 99.83
PG&E 06/27/2025 08/05/2025 GAS AND ELECTRIC 155.27
PG&E 06/27/2025 08/05/2025 GAS AND ELECTRIC 0.01
PG&E 06/27/2025 08/05/2025 GAS AND ELECTRIC 0.01
PG&E 06/27/2025 08/05/2025 GAS AND ELECTRIC 8.93
PG&E 07/29/2025 08/07/2025 GAS AND ELECTRIC 1,908.50
06/19/2025-07/18/2025
PG&E 07/29/2025 08/07/2025 GAS AND ELECTRIC 99.85
06/19/2025-07/18/2025
PG&E 07/29/2025 08/07/2025 GAS AND ELECTRIC 130.35
06/19/2025-07/18/2025
PG&E 07/29/2025 08/07/2025 GAS AND ELECTRIC 26.28
06/19/2025-07/18/2025
PG&E 07/29/2025 08/07/2025 GAS AND ELECTRIC 10.51
06/19/2025-07/18/2025
PG&E 07/29/2025 08/07/2025 GAS AND ELECTRIC 18.63
06/19/2025-07/18/2025
Fund 001- GENERAL FUND Total: 4,449.87
Fund: 009 - COMMUNITY CENTER FUND
PG&E 06/27/2025 08/05/2025 GAS AND ELECTRIC 25.26
PG&E 06/27/2025 08/05/2025 GAS AND ELECTRIC 229.07
PG&E 07/29/2025 08/07/2025 GAS AND ELECTRIC 25.27
06/19/2025-07/18/2025
PG&E 07/29/2025 08/07/2025 GAS AND ELECTRIC 140.90
06/19/2025-07/18/2025
Fund 009 - COMMUNITY CENTER FUND Total: 420.50
Fund: 016 - SWIM POOL FUND
PG&E 06/27/2025 08/05/2025 GAS AND ELECTRIC 0.01
PG&E 07/29/2025 08/07/2025 GAS AND ELECTRIC 78.71
06/19/2025-07/18/2025
Fund 016 - SWIM POOL FUND Total: 78.72
Fund: 017 - CITY WIDE LIGHTING & LAND
PG&E 06/27/2025 08/05/2025 GAS AND ELECTRIC 4,414.68
PG&E 07152025 08/19/2025 404 6TH 170.08

AVE/ROUNDABOUT
06/13/2025-07/15/2025
PG&E 07/29/2025 08/07/2025 GAS AND ELECTRIC 4,398.41
06/19/2025-07/18/2025
Fund 017 - CITY WIDE LIGHTING & LAND Total: 8,983.17
Fund: 019 • RECREATION FUND
PG&£ 06/27/2025 08/05/2025 GAS AND ELECTRIC 24.64
PG&E 07/29/2025 08/07/2025 GAS AND ELECTRIC 24.65
06/19/2025-07/18/2025
Fund 019 - RECREATION FUND Total: 49.29
Fund: 060 - WATER FUND
PG&E 06/27/2025 08/05/2025 GAS AND ELECTRIC 4,052.93

Page 33 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description {Item} Amount PG&E 07/29/2025 08/07/2025 GAS AND ELECTRIC 6,328.74
06/19/2025-07/18/2025
Fund 060 - WATER FUND Total: 10,381.67
Fund: 061 - SEWER FUND
PG&E 06/27/2025 08/05/2025 GAS AND ELECTRIC -10,300.33
PG&E 07/29/2025 08/07/2025 GAS AND ELECTRIC 2,008.53
06/19/2025-07/18/2025
Fund 061 - SEWER FUND Total: -8,291.80
Fund: 063- AIRPORT FUND
PG&E 06/27/2025 08/05/2025 GAS AND ELECTRIC 220.28
PG&E 07/29/2025 08/07/2025 GAS AND ELECTRIC 276.55
06/19/2025-07/18/2025
Fund 063- AIRPORT FUND Total: 496.83
Fund: 074 • ASSESS - BORRELLI
PG&E 06/27/2025 08/05/2025 GAS AND ELECTRIC 567.64
PG&E 07/29/2025 08/07/2025 GAS AND ELECTRIC 348.61
06/19/2025-07/18/2025
Fund 074 • ASSESS· BORRELLI Total: 916.25
Vendor PG&E Total: 17,484.50
Vendor: POLICE OFFICERS ASSOC
Fund: 099 - PAYROLL TRUST FUND
POLICE OFFICERS ASSOC PR -7/18/25 08/05/2025 PAYROLL DEDUCTIONS 480.00 POLICE OFFICERS ASSOC PR-8/1/25 08/19/2025 PAYROLL DEDUCTIONS 480.00 Fund 099 - PAYROLL TRUST FUND Total: 960.00
Vendor POLICE OFFICERS ASSOC Total: 960.00
Vendor: POWERDMS, INC
Fund: 001- GENERAL FUND
POWERDMS, INC INV-140275 08/19/2025 PD FTO SOFTWARE 3,270.72

SUBSCRIPTION
Fund 001 - GENERAL FUND Total: 3,270.72
Vendor POWER OMS, INC Total: 3,270.72
Vendor: PREMIER ACCESS INSURANCE COMPANY
Fund: 001- GENERAL FUND
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 12.42 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 39.20 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 155.73 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 16.30 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 998.24 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 85.54 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 97.18 AUGUST7 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 163.61 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 31.57 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 52.08 AUGUST 2025
Fund 001- GENERAL FUND Total: 1,651.87

Page 34 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount Fund: 009 - COMMUNITY CENTER FUND
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 39.04 AUGU5T2025
Fund 009 - COMMUNITY CENTER FUND Total: 39.04
Fund: 010- GAS TAX 2105 FUND
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 39.20 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 24.49 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 28.51 AUGUST 2025
Fund 010- GAS TAX 2105 FUND Total: 92.20
Fund: 016- SWIM POOL FUND
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 85.54 AUGUST 2025
Fund 016 - SWIM POOL FUND Total: 85.54
Fund: 017-CITY WIDE LIGHTING & LAND
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 1.66 AUGUST2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 31.36 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 129.34 AUGUST 2025
Fund 017 - CITY WIDE LIGHTING & LAND Total: 162.36
Fund: 019 - RECREATION FUND
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 31.57 AUGUST2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 123.22 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 174.47 AUGUST2025
Fund 019 - RECREATION FUND Total: 329.26
Fund: 059- STORM DRAIN
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 0.42 AUGUST 2025
Fund 059 - STORM DRAIN Total: 0.42
Fund: 060 - WATER FUND
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 12.83 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 303.10 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 73.66 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 18.67 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 18.26 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 31.57 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 227.91 AUGUST 2025
Fund 060 - WATER FUND Total: 686.00
Fund: 061 - SEWER FUND
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 1.283 AUGUST 2025

Page 35 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 299.10 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 130.48 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 26.14 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 18.26 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 10.52 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 523.90 AUGUST 2025
Fund 061 - SEWER FUND Total: 1,021.23
Fund: 062 - REFUSE
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 0.41 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 7.84 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 42.09 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 3.73 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 9.64 AUGUST 2025
Fund 062 - REFUSE Total: 63.71
Fund: 063 - AIRPORT FUND
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 0.83 AUGUST2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 13.58 AUGUST2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 8.42 AUGUST 2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 5.23 AUGUST2025
PREMIER ACCESS INSURA 3248309 07/25/2025 DENTAL INSURANCE 21.04 AUGUST 2025
- --- Fund 063 - AIRPORT FUND Total: 49.10
Vendor PREMIER ACCESS INSURANCE COMPANY Total: 4,180.73 Vendor: PUBLIC AGENCY COALITION ENTERPRISE
Fund: 001 - GENERAL FUND
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 512.32 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 2,035.18 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 212.95 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 162.30 AUGUST 2025
PUBLIC AGENCY COALIT O AUGUST 2025 07/25/2025 HEALTH INSURANCE 13,045.40 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 1,117.85 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 -HEALTH INSURANCE 1,269 98 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 2,138.10 AUGUST 2025

Page 36 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount PUBLIC AGENCY COAUTIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 412.54 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 680.61 AUGUST2025
Fund 001- GENERAL FUND Total: 21,587.23
Fund: 009 - COMMUNITY CENTER FUND
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 510.13 AUGUST2025
Fund 009 - COMMUNITY CENTER FUND Total: 510.13
Fund: 010- GAS TAX 2105 FUND
PUBLIC AGENCY COALITIO AUGUST2025 07/25/2025 HEALTH INSURANCE 512.32 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 320.11 AUGUST2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 372.62 AUGUST2025
Fund 010- GAS TAX 2105 FUND Total: 1,205.05
Fund: 016 - SWIM POOL FUND
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 1,117.85 AUGUST 2025
Fund 016 - SWIM POOL FUND Total: 1,117.85
Fund: 017-CITY WIDE LIGHTING & LAND
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 21.64 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 409.86 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST2025 07/25/2025 HEALTH INSURANCE 1,690.29 AUGUST2025
Fund 017- CITY WIDE LIGHTING & LAND Total: 2,121.79
Fund: 019 - RECREATION FUND
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 412.54 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 1,610.22 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 2,280.02 AUGUST 2025
Fund 019 - RECREATION FUND Total: 4,302.78
Fund: 059 - STORM DRAIN
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 5.41 AUGUST 2025
Fund 059 - STORM DRAIN Total: 5.41
Fund: 060 - WATER FUND
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 167.71 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 3,961.08 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 962.58 AUGUST 2025
PUBLIC AGENCY COAL17IO AUGUST 2025 07/25/2025 HEALTH INSURANCE 243.98 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 238.61 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 412 54 AGUST 2025

Page 37 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount PUBLIC AGENCY COALITIO AUGUST2025 07/25/2025 HEALTH INSURANCE 2,978.41 AUGUST 2025
--- Fund 060 - WATER FUND Total: 8,964.91
Fund: 061 - SEWER FUND
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 167.71 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 3,908.75 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 1,705.15 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 341.57 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST2025 07/25/2025 HEALTH INSURANCE 238.61 AUGUST2025
PUBLIC AGENCY COALITIO AUGUST2025 07/25/2025 HEALTH INSURANCE 137.51 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 6,846.50 AUGUST 2025
Fund 061- SEWER FUND Total: 13,345.80
Fund: 062 - REFUSE
PUBLIC AGENCY COALITIO AUGUST2025 07/25/2025 HEALTH INSURANCE 5.41 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 102.46 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST2025 07/25/2025 HEALTH INSURANCE 550.05 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 48.80 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 126.00 AUGUST 2025
Fund 062 - REFUSE Total: 832.72
Fund: 063 - AIRPORT FUND
PUBLIC AGENCY COALITIO AUGUST2025 07/25/2025 HEALTH INSURANCE 10.82 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 177.43 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 110.01 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST 2025 07/25/2025 HEALTH INSURANCE 68.34 AUGUST 2025
PUBLIC AGENCY COALITIO AUGUST2025 07/25/2025 HEALTH INSURANCE 275.03 AUGUST 2025
Fund 063- AIRPORT FUND Total: 641.63
Vendor PUBLIC AGENCY COALITION ENTERPRISE Total: 54,635.30 Vendor: PUBLIC EMP RETIREMENT SYSTEM
Fund: 061 - SEWER FUND
PUBLIC MP RETIREMENT PR- 7/18/2025 08/05/2025 FY 26 UAL PEPRA SAFETY 483.79 PUBLIC EMP RETIREMENT PR-7/18/2025 08/05/2025 FY 26 UAL PEP RA SAFETY 1,004.01 PUBLIC EM? RETIREMENT PR -7/18/2025 08/05/2025 FY 26 UAL PEPRA SAFETY 626.62 Fund 061 - SEWER FUND Total: 2,114.42
Fund: 062 - REFUSE
PUBLIC EMP RETIREMENT PR-7/18/2025 08/05/2025 FY 26 UAL PEPRA SAFETY 109.48 PUBLIC EMP RETIREMENT PR -7/18/2025 08/05/2025 FY 26 UAL PEP RA SAFETY 188.93 PUBLIC EMP RETIREMENT PR-7/18/2025 08/05/2025 FY 26 UAL PEP RA SAFETY 1,311.59 PUBLIC EMP RETIREMENT P3-7/18/2025 08/05/2025 FY 25 UAL PERA SAFETY 197.21

Page 38 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount PUBLIC EMP RETIREMENT PR - 7/18/2025 08/05/2025 FY 26 UAL PEPRA SAFETY 454.54 PUBLIC EMP RETIREMENT PR- 7/18/2025 08/05/2025 FY 26 UAL PEPRA SAFETY 474.83 PUBLIC EMP RETIREMENT PR -7.18.25 08/05/2025 FY 26 UAL PEPRA MISC 0.24 PUBLIC EMP RETIREMENT PR-7.18.25 08/05/2025 FY 26 UAL PEPRA MISC 2,272.72 Fund 062 - REFUSE Total: 5,009.54
Fund: 063 - AIRPORT FUND
PUBLIC EMP RETIREMENT PR-7.18.25 08/05/2025 FY 26 UAL PEPRA MISC 54.74 PUBLIC EMP RETIREMENT PR-7.18.25 08/05/2025 FY 26 UAL PEPRA MISC 94.46 PUBLIC EMP RETIREMENT PR-7.18.25 08/05/2025 FY 26 UAL PEPRA MISC 56.15 PUBLIC EMP RETIREMENT PR-7,18.25 08/05/2025 FY 26 UAL PEPRA MISC 165.38 PUBLIC EMP RETIREMENT PR-7.18.25 08/05/2025 FY 26 UAL PEPRA MISC 313.31 Fund 063 - AIRPORT FUND Total: 684.04
Fund: 099 - PAYROLL TRUST FUND
PUBLIC EMP RETIREMENT PR - 7/18/25 EE CLASSIC 08/05/2025 RETIREMENT 904.54

CONTRIBUTIONS
PUBLIC EMP RETIREMENT PR -7/18/25 EE PEPRA Ml 08/05/2025 RETIREMENT 3,819.39

CONTRIBUTIONS
PUBLIC EMP RETIREMENT PR - 7/18/25 EE CLASSICS 08/05/2025 RETIREMENT 388.16

CONTRIBUTIONS
PUBLIC EMP RETIREMENT PR - 7/18/25 EE PEPRA SA 08/05/2025 RETIREMENT 2,373.12

CONTRIBUTIONS
PUBLIC EMP RETIREMENT PR - 7/18/25 ER CLASSIC 08/05/2025 RETIREMENT 1,554.59

CONTRIBUTIONS
PUBLIC EMP RETIREMENT PR -7/18/25 ER PEPRA MI 08/05/2025 RETIREMENT 3,922.91

CONTRIBUTIONS
PUBLIC EMP RETIREMENT PR-7 /18/25 ER CLASSICS 08/05/2025 RETIREMENT 1,008.55

CONTRIBUTIONS
PUBLIC EMP RETIREMENT PR -7 /18/25 ER PEPRA SA 08/05/2025 RETIREMENT 2,414.55

CONTRIBUTIONS
PUBLIC EMP RETIREMENT PR -8/1/25 EE CLASSIC Ml 08/19/2025 RETIREMENT 977.18

CONTRIBUTIONS
PUBLIC EMP RETIREMENT PR -8/1/25 EE PEPRA MIS 08/19/2025 RETIREMENT 3,879.21

CONTRIBUTIONS
PUBLIC EMP RETIREMENT PR -8/1/25 EE CLASSIC SA 08/19/2025 RETIREMENT 410.72

CONTRIBUTIONS
PUBLIC EMP RETIREMENT PR -8/1/25 EE PEPRA SAF 08/19/2025 RETIREMENT 2,468.86

CONTRIBUTIONS
PUBLIC EMP RETIREMENT PR-8/1/25 ER CLASSIC Ml 08/19/2025 RETIREMENT 1,676.84

CONTRIBUTIONS
PUBLIC EMP RETIREMENT PR-8/1/25 ER PEPRA MIS 08/19/2025 RETIREMENT 3,984.41

CONTRIBUTIONS
PUBLIC EMP RETIREMENT PR -8/1/25 ER CLASSIC SA 08/19/2025 RETIREMENT 1,066.40

CONTRIBUTIONS
PUBLIC EMP RETIREMENT PR -8/1/25 ER PEPRA SAF 08/19/2025 RETIREMENT 2,511.94

CONTRIBUTIONS
Fund 099 - PAYROLL TRUST FUND Total: 33,361.37
Vendor PUBLIC EMP RETIREMENT SYSTEM Total: 41,169.37
Vendor: SAFE T LITE
Fund: 201 - MEASURE V
SAFE T LITE 405075 08/05/2025 PW STREET REPAIR 7,494.42

TRAFFIC CONTROL DEVICE
Fund 201 - MEASURE V Total: 7,494.42
Vendor SAFE T LITE Total: 7,494.42

Page 39 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount Vendor: SCP DISTRIBUTORS, L.L.C
Fund: 016 - SWIM POOL FUND
SCP DISTRIBUTORS, L.L.C 49859712 08/05/2025 AQUATIC CENTER - 535.78

CHEMICALS
Fund 016- SWIM POOL FUND Total: 535.78
Vendor SCP DISTRIBUTORS, L.L.C Total: 535.78
Vendor: SHRED-IT
Fund: 001- GENERAL FUND
SHRED-IT 8011266597 08/05/2025 PD SHRED IT 06/10/2025 224.80 Fund 001- GENERAL FUND Total: 224.80
Vendor SHRED-IT Total: 224.80
Vendor: STATE STREET BANK & TRUST COMPANY
Fund: 099- PAYROLL TRUST FUND
STATE STREET BANK & TRU PR - 7/18/25 08/05/2025 PAYROLL DEDUCTIONS 998.08 STATE STREET BANK & TRU PR-7.18.25 08/05/2025 PAYROLL DEDUCTIONS 173.08 STATE STREET BANK & TRU PR -8/1/25 08/19/2025 PAYROLL DEDUCTIONS 998.08 STATE STREET BANK & TRU PR -8/01/25 08/19/2025 PAYROLL DEDUCTIONS 173.08 Fund 099 - PAYROLL TRUST FUND Total: 2,342.32
Vendor STATE STREET BANK & TRUST COMPANY Total: 2,342.32 Vendor: THE SHERWIN-WILLIAMS COMPANY
Fund: 001- GENERAL FUND
THE SHERWIN-WILLIAMS 3022-5 08/19/2025 PD AL GOMAN - PAINT 57.04 THE SHERWIN-WILLIAMS 3022-5 08/19/2025 PD AL GOMAN - PAINT 57.04 Fund 001 - GENERAL FUND Total: 114.08
Vendor THE SHERWIN-WILLIAMS COMPANY Total: 114.08
Vendor: THOMAS GOMES
Fund: 047 - FIREWORKS
THOMAS GOMES 07/08/2025 08/19/2025 4TH PARK ACTIVITIES 300.00 Fund 047 - FIREWORKS Total: 300.00
Vendor THOMAS GOMES Total: 300.00
Vendor: TRI COUNTIES BANK CARDMEMBER SERVICES
Fund: 001- GENERAL FUND
TRI COUNTIES BANK CARD 07/01/25 RC HECTOR VAL 08/19/2025 FOOD FOR VOLUNTEERS 57.00

WORKING
TRI COUNTIES BANK CARD 07/07/25 ST PARCEL QUES 08/19/2025 PARCEL QUEST LICENSING 500.00 TRI COUNTIES BANK CARD 07/07/25 ST PARCEL QUES 08/19/2025 PARCEL QUEST LICENSING 800.00 TRI COUNTIES BANK CARD 07/10/25 JM GOTO 08/19/2025 TELEPHONE 07/01/2025 - 2.08 07/31/2025
TRI COUNTIES BANK CARD 07/10/25 JM GOTO 08/19/2025 TELEPHONE 07/01/2025- 2.08 07/31/2025
TRI COUNTIES BANK CARD 07 /10/25 JM GOTO 08/19/2025 TELEPHONE 07/01/2025- 2.08 07/31/2025
TRI COUNTIES BANK CARD 07/10/25J M GOTO 08/19/2025 TELEPHONE 07/01/2025- 2.08 07/31/2025
TRI COUNTIES BANK CARD 07/10/25 JM GOTO 08/19/2025 TELEPHONE 07/01/2025 - 416.31 07/31/2025
TRI COUNTIES BANK CARD 07/10/25 JM GOTO 08/19/2025 TELEPHONE 07/01/2025- 2.08 07/31/2025
TRI COUNTIES 3ANK CARD 07/10/25 JM GOTO 08/19/2025 TELEPHONE 07/01/2025- 2.08 07/31/2025
TRI COUNTIES BANK CARD 07/10/25 JM GOTO 08/19/2025 TELEPHONE 07/01/2025- 2.08 07/31/2025

Page 40 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount TRI COUNTIES BANK CARD 07/13/25 JM ADOBE 08/19/2025 ADOBE ACCOUNT FOR 19.99 LAPTOP 07 /13-
08/12/2025
TRI COUNTIES BANK CARD 07/16/25 JM USPS 08/19/2025 FY 25-26 PO BOX ANNUAL 37.54

RENEWAL
TRI COUNTIES BANK CARD 07/03/25 RC CAMVA 08/19/2025 EXPLORER TCHOTCHKES' 184.00 24/25
TRI COUNTIES BANK CARD 07 /03/25 RC SOVANNAS 08/19/2025 REFRESHMENTS FOR JULY 50.96 4TH VOLUNTEERS
TRI COUNTIES BANK CARD 07/04/25 RC HECTOR VAL 08/19/2025 FOOD FOR VOLUNTEERS 57.00

WORKING
TRI COUNTIES BANK CARD 07/08/25 RC SO CAL RADA 08/19/2025 RADAR GUN CERTIFICATIO 110.00 TRI COUNTIES BANK CARD 07/21/25 RC FASTRAK (2) 08/19/2025 EXPLORER TRAVEL 8.00 TRI COUNTIES BANK CARD 07 /21/25 RC FASTRAK 08/19/2025 EXPLORER TRAVEL 8.00 Fund 001 • GENERAL FUND Total: 2,263.36
Fund: 009 - COMMUNITY CENTER FUND
TRI COUNTIES BANK CARD 07/10/25 JM GOTO 08/19/2025 TELEPHONE 07/01/2025 - 8.33 07/31/2025
Fund 009 - COMMUNITY CENTER FUND Total: 8.33
Fund: 016- SWIM POOL FUND
TRI COUNTIES BANK CARD 07/10/25 JM GOTO 08/19/2025 TELEPHONE 07/01/2025- 8.33 07/31/2025
TRI COUNTIES BANK CARD 07/04/25 TV DOLLAR GEN 08/19/2025 AQUATIC CONCESSIONS 63.51 TRI COUNTIES BANK CARD 07 /10/25 TV SMART & FI N 08/19/2025 AQUATICS CONCESSIONS 337.65 TRI COUNTIES BANK CARD 07/22/25 TV STICKY BRAN 08/19/2025 PROMOTIONAL STICKERS 61.62 TRI COUNTIES BANK CARD 07/24/25 TV OTC BRAND ( 08/19/2025 RECREATION 50.00

DEPARTMENT SUPPLIES
TRI COUNTIES BANK CARD 07/29/25 TV SMART & FIN 08/19/2025 AQUATICS CONCESSION 190.72 TRI COUNTIES BANK CARD 07/30/25 TV GOLFLAND (1 08/19/2025 LIFEGUARD APPRECIATION 1,066.80 DAY
TRI COUNTIES BANK CARD 07/30/25 TV GOLFLAND (2 08/19/2025 LIFEGUARD APPRECIATION 520.00 DAY
Fund 016 - SWIM POOL FUND Total: 2,298.63
Fund: 019- RECREATION FUND
TRI COUNTIES BANK CARD 07/10/25 JM GOTO 08/19/2025 TELEPHONE 07/01/2025- 8.33 07/31/2025
TRI COUNTIES BANK CARD 07/20/25 TV HOME DEPO 08/19/2025 AQUATICS CENTER -ANTI 215.19

FATIGUE MAT
TRI COUNTIES BANK CARD 07/23/25 TV OTC BRAND ( 08/19/2025 RECREATION 16.40

DEPARTMENT SUPPLIES
TRI COUNTIES BANK CARD 07/23/25 TV OTCBRAND { 08/19/2025 RECREATION 11.56

DEPARTMENT SUPPLIES
TRI COUNTIES BANK CARD 07/24/25 TV OTC BRAND ( 08/19/2025 RECREATION 98.80

DEPARTMENT SUPPLIES
TRI COUNTIES BANK CARD 07/24/25 TV OTCBRAND ( 08/19/2025 RECREATION 96.74

DEPARTMENT SUPPLIES
TRI COUNTIES BANK CARD 07/26/25 TV CHATGPT 08/19/2025 CHAT GPT SUBSCRIPTION 20.00 TRI COUNTIES BANK CARD 07/28/25 TV WALMART 08/19/2025 KIDS FISHING DAY 218.20 Fund 019 - RECREATION FUND Total: 685.22
Fund: 047 -FIREWORKS
TRI COUNTIES BANK CARD 07 /04/25 TV 33 MARKET { 08/19/2025 JULY 4TH -ICE FOR WATER 34 60 TRI COUNTIES BANK CARD 07 /03/25 TV DOLLAR GEN 08/19/2025 JULY 4TH PARK ACTIVITIES 33 66 TRI COUNTIES BANK CARD 07 /04/25 TV 33 MARKET ( 08/19/2025 JULY 4TH - CASES OF 35.96 WATER
Fund 047 - FIREWORKS Total: 104.22

Page 41 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Payable Number

8.76 Description (Item) Amount
FY 25-26 PO BOX ANNUAL

RENEWAL
Fund 059 - STORM DRAIN Total: 8.76
Post Date
08/19/2025
Vendor Name
Fund: 059- STORM DRAIN
TRI COUNTIES BANK CARD 07/16/25 JM USPS
Fund: 060 - WATER FUND
TRI COUNTIES BANK CARD 07/07 /25 ST PARCEL QUES 08/19/2025 TRI COUNTIES BANK CARD 07/10/25JM GOTO 08/19/2025
TRI COUNTIES BANK CARD 07/16/25 JM USPS 08/19/2025

PARCEL QUEST LICENSING
TELEPHONE 07/01/2025-
07/31/2025
FY 25-26 PO BOX ANNUAL

RENEWAL
Fund 060- WATER FUND Total:
1,099.00
145.71
138.90
1,383.61
Fund: 061- SEWER FUND
TRI COUNTIES BANK CARD 07/10/25 JM GOTO
TRI COUNTIES BANK CARD 07/16/25 JM USPS
08/19/2025
08/19/2025
TELEPHONE 07/01/2025-
07/31/2025
FY 25-26 PO BOX ANNUAL

RENEWAL
Fund 061 - SEWER FUND Total:
145.71
138.90
284.61
Fund: 062 - REFUSE
TRI COUNTIES BANK CARD 07/10/25 JM GOTO
TRI COUNTIES BANK CARD 07/16/25 JM USPS
08/19/2025
08/19/2025
TELEPHONE 07/01/2025-
07/31/2025
FY 25-26 PO BOX ANNUAL

RENEWAL
Fund 062 - REFUSE Total:

83.26 138.90
222.16

2.08 Fund: 063- AIRPORT FUND
TRI COUNTIES BANK CARD 07/10/25 JM GOTO 08/19/2025 TELEPHONE 07/01/2025- 07/31/2025
Fund 063 - AIRPORT FUND Total: 2.08
08/19/2025
08/19/2025
08/19/2025
Fund: 093 - INSURANCE TRUST FUND (RENTAL)
TRI COUNTIES BANK CARD 07/25/25 TV HUB (1)
TRI COUNTIES BANK CARD 07/25/25 TV HUB (2)
TRI COUNTIES BANK CARD 07/30/25 TV HUB (3)

EVENT RENTAL

INSURANCE - FLOYD LAZA

EVENT RENTAL

INSURANCE - RACHEL CAL

EVENT RENTAL

INSURANCE - ALEXANDRA
Fund 093 - INSURANCE TRUST FUND (RENTAL) Total:
135.87
107.04
114.51
357.42
Vendor TRI COUNTIES BANK CARDMEMBER SERVICES Total:

TRI COUNTIES BANK CARD 07/01/25 RC POSITIVE PR 08/19/2025 Fund: 221- PAL EXPLORERS - PD PROGRAMS
TRI COUNTIES BANK CARD 06/30/25 RC SP UNIFORM 08/19/2025 EXPLORER CLASS A

UNIFORMS

EXPLORER CLASS A

UNIFORMS
Fund 221- PAL EXPLORERS - PD PROGRAMS Total:

84.34 876.39
960.73
8,579.13
08/05/2025
Vendor: TURLOCK SPAY NEUTER CLINIC LLC
Fund: 001 - GENERAL FUND
TURLOCK SPAY NEUTER CU 2308003 PD SPAY/NEUTER
PROGRAM 07/09/2025
Fund 001- GENERAL FUND Total:

Vendor TURLOCK SPAY NEUTER CLINIC LLC Total:
175.00
175.00
175.00
Vendor: TYLER TECHNOLOGIES, INC.

Fund: 001 - GENERAL FUND
TYLER TECHNOLOGIES, IN 025-510227 08/19/2025 TYLER
TYLER TECHNOLOGIES, IN 025-510227 08/19/2025 TYLER
7VLER TECHNOLOGIES, IN 025-510227 08/19/2025 TYLER
TYLER TECHNOLOGIES, IN 025-510227 08/19/2025 TYLER
208.63
208.63
104.32
208.63

Page 42 of 207 ends

Warrant list Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number
TYLER TECHNOLOGIES, IN 025-510227
TYLER TECHNOLOGIES, IN 025-510227
TYLER TECHNOLOGIES, IN 025-510227
TYLER TECHNOLOGIES, IN 025-510227
TYLER TECHNOLOGIES, IN 025-510227
Fund: 009 - COMMUNITY CENTER FUND
TYLER TECHNOLOGIES, IN 025-510227
Post Date
08/19/2025
08/19/2025
08/19/2025
08/19/2025
08/19/2025
08/19/2025
Description (Item)
TYLER
TYLER
TYLER
TYLER
TYLER
Fund OO1 - GENERAL FUND Total:

TYLER
Amount
208.63
10,431.65
208.63
104.32
208.63
11,892.07
417.27
Fund 009 - COMMUNITY CENTER FUND Total: 417.27
Fund: 016- SWIM POOL FUND
TYLER TECHNOLOGIES, IN 025-510227
Fund: 019 - RECREATION FUND
TYLER TECHNOLOGIES, IN 025-510227
Fund: 060- WATER FUND
TYLER TECHNOLOGIES, IN 025-510227
Fund: 061 - SEWER FUND
TYLER TECHNOLOGIES, IN 025-510227
Fund: 062 - REFUSE
TYLER TECHNOLOGIES, IN 025-510227
Vendor: UNDERGROUND SERVICE ALERT
Fund: 060 - WATER FUND
UNDERGROUND SERVICE 25USB117196
08/19/2025
08/19/2025
08/19/2025
08/19/2025
08/19/2025
08/19/2025
TYLER
Fund 016 - SWIM POOL FUND Total:

TYLER
Fund O19 - RECREATION FUND Total:

TYLER
Fund 060 - WATER FUND Total:

TYLER
Fund 061 - SEWER FUND Total:

TYLER
Fund 062 - REFUSE Total:

Vendor TYLER TECHNOLOGIES, INC. Total:

FEES FOR UTILITY

LOCATION SERVICES
7/1/25-6/30/26
Fund 060 - WATER FUND Total:
417.27
417.27
417.27
417.27
3,338.13
3,338.13
3,338.13
3,338.13
1,043.16
1,043.16
20,863.30
204.85
204.85
Fund: 061 - SEWER FUND
UNDERGROUND SERVICE 25USB117196 FEES FOR UTILITY

LOCATION SERVICES
7 /1/25-6/30/26
Fund 061- SEWER FUND Total:

Vendor UNDERGROUND SERVICE ALERT Total:
204.84
204.84
409.69
08/19/2025
Vendor: VAN DE POL ENTERPRISES
Fund: O01 - GENERAL FUND
VAN DE POL ENTERPRISES CL03002
VAN DE POL ENTERPRISES CL03002
08/19/2025
08/19/2025
FUEL PD, PW, FD 05/01/25
-05/15/25
FUEL PD, PW, FD 05/01/25
-05/15/25
Fund 001- GENERAL FUND Total:
1,127.34
123.32
1,250.66
Fund: 017-CITY WIDE LIGHTING & LAND
VAN DE POL ENTERPRISES CL03002 FUEL PD, PW, FD 05/01/25 -05/15/25
Fund 017 -CITY WIDE LIGHTING & LAND Total:
233 54
233.54
08/19/2025
Fund: 060 - WATER FUND
VAN DE POL ENTERPRISES CL03002 08/19/2025 FUEL PD, PW, FD 05/01/25 -05/15/25
Fund 060 - WATER FUND Total
531 96
531.96

Page 43 of 207 ends

Warrant Ust Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount Fund: 061- SEWER FUND
VAN DE POL ENTERPRISES CL03002 08/19/2025 FUEL PD, PW, FD 05/01/25 531.97 -05/15/25
Fund 061 - SEWER FUND Total: 531.97
Vendor VAN DE POL ENTERPRISES Total: 2,548.13
Vendor: VESTIS GROUP, INC
Fund: 060- WATER FUND
VESTIS GROUP, INC 5040501387 08/19/2025 PW DEPT OP SUPPLIES- 90.44

MOPS/TOWELS/MATS
Fund 060 - WATER FUND Total: 90.44
Fund: 061 - SEWER FUND
VESTIS GROUP, INC 5040498189 08/19/2025 PW DEP OP SUPPLIES- 25.89

TOWELS/MOPS/MATS
VESTIS GROUP, INC 5040501387 08/19/2025 PW DEPT OP SUPPLIES- 90.45

MOPS/TOWELS/MATS
Fund 061 - SEWER FUND Total: 116.34
Vendor VESTIS GROUP, INC Total: 206.78
Vendor: VISION SERVICE PLAN-(CA)
Fund: 001 - GENERAL FUND
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 3.66 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST2025 07/25/2025 VISION INSURANCE 11.56 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST2025 07/25/2025 VISION INSURANCE 45.93 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 4.81 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 294.40 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 25.23 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 28.66 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST2025 07/25/2025 VISION INSURANCE 48.25 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST2025 07/25/2025 VISION INSURANCE 9.31 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 15.36 AUGUST 2025
Fund 001- GENERAL FUND Total: 487.17
Fund: 009 - COMMUNITY CENTER FUND
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 11.51 AUGUST 2025
Fund 009 - COMMUNITY CENTER FUND Total: 11.51
Fund: 010 - GAS TAX 2105 FUND
VISION SERVICE PLAN-(CA) AUGUST2025 07/25/2025 VISION INSURANCE 11.56 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 7.22 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 8.41 AUGUST 2025
Fund 010- GAS TAX 2105 FUND Total: 27.19

Page 44 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount Fund: 016 - SWIM POOL FUND
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 25.23 AUGUST 2025
Fund 016- SWIM POOL FUND Total: 25.23
Fund: 017- CITY WIDE LIGHTING & LAND
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 0.49 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 9.25 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 38.15 AUGUST2025
Fund 017-CITY WIDE LIGHTING 8& LAND Total: 47.89
Fund: 019 - RECREATION FUND
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 9.31 AUGUST2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 36.34 AUGUST2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 51.45 AUGUST2025
Fund 019- RECREATION FUND Total: 97.10
Fund: 059 - STORM DRAIN
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 0.12 AUGUST 2025
Fund 059 - STORM DRAIN Total: 0.12
Fund: 060 - WATER FUND
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 3.78 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST2025 07/25/2025 VISION INSURANCE 89.39 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 21.72 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST2025 07/25/2025 VISION INSURANCE 5.51 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 5.38 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST2025 07/25/2025 VISION INSURANCE 9.31 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST2025 07/25/2025 VISION INSURANCE 67.21 AUGUST2025
Fund 060 - WATER FUND Total: 202.30
Fund: 061 - SEWER FUND
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 3.78 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 88.21 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 38.48 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 7.71 AUGUST 2025
V'SION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 5.38 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 3.10 AUGUST 2025

Page 45 of 207 ends

Warrant List Post Dates: 07/16/2025 -08/19/2025
Vendor Name Payable Number Post Date Description (Item) Amount VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 154.51 AUGUST 2025
Fund 061 - SEWER FUND Total: 301.17
Fund: 062 - REFUSE
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 0.12 AUGUST2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 2.31 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 12.41 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 1.10 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 2.84 AUGUST 2025
Fund 062 - REFUSE Total: 18.78
Fund: 063 - AIRPORT FUND
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 0.24 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 4.00 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 2.48 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 1.54 AUGUST 2025
VISION SERVICE PLAN-(CA) AUGUST 2025 07/25/2025 VISION INSURANCE 6.24 AUGUST 2025
Fund 063 - AIRPORT FUND Total: 14.50
Vendor VISION SERVICE PLAN-(CA) Total: 1,232.96
Vendor: WILLIAM JAMES TULLY JR
Fund: 001- GENERAL FUND
WILLIAM JAMES TULLY JR 0000485 08/05/2025 PD SHOULDER PATCHES - 487.13

REGULAR ISSUE
Fund 001- GENERAL FUND Total: 487.13
Vendor WILLIAM JAMES TULLY JR Total: 487.13
Vendor: WINDECKER, INC
Fund: O01- GENERAL FUND
WINDECKER, INC 336748 08/19/2025 PW FUEL & DIESEL 519.39 Fund 001 - GENERAL FUND Total: 519.39
Fund: 060 - WATER FUND
WINDECKER, INC 336748 08/19/2025 PW FUEL & DIESEL 519.39 Fund 060 - WATER FUND Total: 519.39
Vendor WINDECKER, INC Total: 1,038.78
Grand Total: 354,113.51

Page 46 of 207 ends

Warrant List
Fund Summary
Fund
001- GENERAL FUND
009 - COMMUNITY CENTER FUND
010-GAS TAX 2105 FUND
016-SWIM POOL FUND
017 -CITY WIDE LIGHTING & LAND
019- RECREATION FUND
047- FIREWORKS
059-STORM DRAIN
060- WATER FUND
061-SEWER FUND
062 - REFUSE
063 - AIRPORT FUND
074 - ASSESS - BORRELLI
093-INSURANCE TRUST FUND (RENTAL)
099- PAYROLL TRUST FUND
201- MEASURE V
202 -ALT MODES MEASURE V
221-PAL EXPLORERS - PD PROGRAMS
Grand Total:

Payment Amount
115,520.03
2,224.55
1,324.44
9,758.83
12,103.27
6,143.26
494.22
1,112.91
41,963.23
40,264.17
67,703.18
2,592.74
916.25
357.42
39,149.85
7,494.42
2,730.01
2,260.73
354,113.51
Post Dates: 07/16/2025 - 08/19/2025
Report Summary
Account Number
001-0110-520.010-00
001-0110-530.090-00
001-0110-530.091-00
001-0110-530.201-00
001-0110-540.039-00
001-0120-510.020-00
001-0120-520.010-00
001-0120-530.011-00
001-0120-530.090-00
001-0120-530.091-00
001-0120-540.039-00
001-0120-700.000-00
001-0140-510.020-00
001-0140-520.000-00
001-0140-520.010-00
001-0140-530.000-00
001-0140-530.011-00
001-0140-530.014-00
001-0140-530.090-00
001-0140-530.201-00
001-0140-540.039-00
001-0142-510.020-00
001-0142-520.010-00
001-0142-530.011-00
001-0142-530.201-00
001-0142-540.039-00
001-0150-510.020-00
001 0150-520.010-00
001-0150-530.011-00
001-0150-530.060-00
001-0150-530 062-00
001-0150-530.201-00
001-0150-540.039-00
001-0210-510.020-00
001-0210-520 000-00
Account Summary
Account Name

DEPT OPERATING SUPPL

MEMBERSHIPS/SUBSCRI

MEETINGS & TRAINING

OTHER CONTRACT SERVI

MAINTENANCE CONTRA

GROUP HEALTH INSURA

DEPT OPERATING SUPPL

TELEPHONE & INTERNET

MEMBERSHIPS/SUBSCRI

MEETINGS & TRAINING

MAINTENANCE CONTRA

CAPITAL IMPROVEMENT

GROUP HEALTH INSURA

OFFICE SUPPLIES

DEPT OPERATING SUPPL

ACCOUNTING & AUDIT

TELEPHONE & INTERNET

POSTAGE

MEMBERSHIPS/SUBSCRI

OTHER CONTRACT SERVI

MAINTENANCE CONTRA

GROUP HEALTH INSURA

DEPT OPERATING SUPPL

TELEPHONE & INTERNET

OTHER CONTRACT SERVI

MAINTENANCE CONTRA

GROUP HEALTH INSURA

DEPT OPERATING SUPPL

TELEPHONE & INTERNET

ELECTRIC
GAS

OTHER CONTRACT SERVI

MAINTENANCE CONTRA

GROUP HEALTH INSURA

OFFICE SUPPLIES
Payment Amount

45.51 4,101.00

26.25 504.05

16.37 16.08

80.75 5.40
500.00

26.25 225.00
2,752.16
563.08
607.82

7.76 554.52

5.40 112.49

19.99 211.06

8.18 2,236.84

34.01 5.40
208.63

16.37 234.06

91.23 5.40
3,900.20
199.68
407.61

16.37 14,500.34
125.45

Page 47 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Account Summary
Account Number Account Name Payment Amount
001-0210-520.010-00 DEPT OPERATING SUPPL 38.82
001-0210-520.011-00 UNIFORM ALLOWANCE 834.58
001-0210-520.030-00 MOTOR VEHICLE EXPEN 497.17
001-0210-520.040-00 FUEL 1,127.34
001-0210-530.011-00 TELEPHONE & INTERNET 1,079.07
001-0210-530.060-00 ELECTRIC 285.62
001-0210-530.090-00 MEMBERSHIPS/SUBSCRI 800.00
001-0210-530.091-00 MEETINGS & TRAINING 793.21
001-0210-530.201-00 OTHER CONTRACT SERVI 47,180.47
001-0210-540.039-00 MAINTENANCE CONTRA 12,790.89
001-0210-540.040-00 FACILITIES 210.91
001-0220-520.040-00 FUEL 123.32
001-0220-530.060-00 ELECTRIC 26.29
001-0220-530.062-00 GAS 10.52
001-0230-510.020-00 GROUP HEALTH INSURA 1,228.62
001-0230-520.010-00 DEPT OPERATING SUPPL 88.11
001-0230-520.030-00 MOTOR VEHICLE EXPEN 801.93
001-0230-530.009-00 OTHER PROFESSIONALS 359.00
001-0410-510.020-00 GROUP HEALTH INSURA 1,395.82
001-0410-530.009-00 OTHER PROFESSIONALS 2,160.00
001-0410-530.011-00 TELEPHONE 5.40
001-0410-530.030-00 ADVERTISING 480.00
001-0410-530.201-00 OTHER CONTRACT SERVI 208.63
001-0410-540.039-00 MAINTENANCE CONTRA 16.37
001-0420-500.010-00 GROUP HEALTH INSURA 2,349.96
001-0420-530.009-00 OTHER PROFESSIONALS 4,153.50
001-0460-510.020-00 GROUP HEALTH INSURA 453.42
001-0460-520.010-00 DEPT OPERATING SUPPL 40.77
001-0460-530.011-00 TELEPHONE 5.40
001-0460-540.039-00 MAINTENANCE CONTRA 112.50
001-0610-510.020-00 GROUP HEALTH INSURA 748.05
001-0610-520.010-00 DEPT OPERATING SUPPL 1,420.73
001-0610-520.011-00 UNIFORM ALLOWANCE 175.78
001-0610-520.040-00 FUEL 519.39
001-0610-530.011-00 TELEPHONE 5.40
001-0610-530.060-00 ELECTRIC 27.56
001-0610-530.201-00 OTHER CONTRACT SERVI 296.26
001-0610-540.011-00 FACILITIES 282.14
001-0610-540.039-00 MAINTENANCE CONTRA 16.37
009-0150-510.020-00 GROUP HEALTH INSURA 560.68
009-0150-520.010-00 DEPT OPERATING SUPPL 71.40
009-0150-520.011-00 UNIFORM ALLOWANCE 16.02
009-0150-530.011-00 TELEPHONE 21.59
009-0150-530.060-00 ELECTRIC 50.53
009-0150-530.062-00 GAS 369.97
009-0150-530.201-00 OTHER CONTRACT SERVI 571.23
009-0150-540.020-00 OTHER IMPROVEMENTS 530.40
009-0150-540.039-00 MAINTENANCE CONTRA 32.73
010-0140-500.010-00 GROUP INSURANCE 563.08
010-0310-500.011-00 GROUP INSURANCE 351.82
010-0310-530 206 00 GROUP HEALTH INSURA 409.54
016-0613-510.020-00 GROUP HEALTH INSURA 1,228.62
016-0613-520.010-00 DEPT OPERATING SUPPL 5,130.97
016-0613-520.011-00 UNIFORM ALLOWANCE 16.02
016-0613-520.012-00 AQUATICS CENTER SUPP 1,934.58
016-0613-520.013-00 CONCESSION SUPPLIES 773.58
016-0613-530.011-00 TELEPHONE 21.59
016-0613-530 060-00 ELECTRiC 78.72

Page 48 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Account Summary
Account Number Account Name Payment Amount
016-0613-530.201-00 OTHER CONTRACT SERVI 542.02
016 0613-540.039-00 MAINTENANCE CONTRA 32.73
017-0120-510.020-00 GROUP HEALTH INSURA 23.79
017-0140-510.020-00 GROUP HEALTH INSURA 450.47
017-0260-530.060-00 ELECTRIC 8,983.17
017-0610-510.020-00 GROUP HEALTH INSURA 1,857.78
017-0610-520.040-00 FUEL 233.54
017-0610-530.000-00 ACCOUNTING & AUDITI 554.52
019-0142-510.020-00 GROUP HEALTH INSURA 453.42
019-0150-510.013-00 UNIFORM ALLOWANCE 16.02
019-0150-510.020-00 GROUP HEALTH INSURA 1,769.78
019-0150-520.011-00 UNIFORM ALLOWANCE 16.02
019-0440-520.030-00 DEPT OPERATING SUPPL 0.00
019-0613-510.020-00 GROUP HEALTH INSURA 2,505.94
019-0613-520.010-00 DEPT OPERATING SUPPL 535.37
019-0613-520.040-00 DEPT OPS SUPPLIES- FIS 218.20
019-0613-530.011-00 TELEPHONE 21.59
019-0613-530.060-00 ELECTRIC 49.29
019-0613-530.090-00 MEMBERSHIPS/SUBSCRI 20.00
019-0613-530.201-00 OTHER CONTRACT SERVI 87.63
019-0613-540.039-00 MAINTENANCE CONTRA 450.00
047-0704-520.012-00 DEPT OPERATING SUPPL 404.22
047-0704-530.201-00 OTHER CONTRACT SERVI 90.00
059-0120-510.020-00 GROUP HEALTH INSURA 5.95
059-0140-530.014-00 POSTAGE 38.60
059-0140-530.201-00 0TH ER CONTRACT SERVI 19.47
059-0730-520.010-00 DEPT OPERATING SUPPL 194.85
059-0730-530.D00-00 ACCOUNTING & AUDIT 415.89
059-0730-530.201-00 OTHER CONTRACT SERVI 438.15
060-0120-510.020-00 GROUP HEALTH INSURA 184.32
060-0140-510.020-00 GROUP HEALTH INS URA 4,353.57
060-0140-520.000-00 OFFICE SUPPLIES 13.39
060-0140-530.014-00 POSTAGE 634.46
060-0140-530.201-00 OTHER CONTRACT SERVI 318.06
060-0142-510.020-00 GROUP HEALTH INSURA 1,057.96
060-0142-530.030-00 ADVERTISING 180.00
060-0150-510.020-00 GROUP HEALTH INSURA 268.16
060-0210-510.020-00 GROUP HEALTH INSURA 262.25
060-0460-510.020-00 GROUP HEALTH INSURA 453.42
060-0710-510.020-00 GROUP HEALTH INSURA 3,273.53
060-0710-520.010-00 DEPT OPERATING SUPPL 1,072.96
060-0710-520.011-00 UNIFORM ALLOWANCE 271.28
060-0710-520.040-00 FUEL 1,051.35
060-0710-530.000-00 ACCOUNTING & AUDIT 5,545.20
060-0710-530.009-00 OTHER PROFESSIONALS 496.26
060-0710-530.011-00 TELEPHONE 377.70
060-0710-530.060-00 ELECTRIC 10,381.67
060-0710-530.072-00 OTHER EQUIPMENT REP 300.00
060-0710-530.090-00 MEMBERSHIPS/SUBSCRI 1,099.00
060-0710-530.091-00 MEETINGS & TRAINING 2,500.00
060-0710-530.094-00 LICENSES & PERMIT FEE 204 85
060 0710-530.111-00 NOTE PAYABLE (VIERRA L 489.27
060-0710-530 122-00 INTEREST EXPENSE (VIER 789.88
060-0710-530.201-00 OTHER CONTRACT SERVI 5.711.29
060-0710-540.011-00 FACILITIES 133.34
060-0710-540.039-00 MAINTENANCE CONTRA 540.06
061-0120-510.020-00 GROUP HEALTH INS URA 184.32
061-0140-510.020-00 GROUP HEALTH INSURA 4,296.06

Page 49 of 207 ends

Warrant List Post Dates: 07/16/2025 - 08/19/2025
Account Summary
Account Number Account Name Payment Amount
061-0140-530.014-00 POSTAGE 1,005.81
061-0140-530.201-00 OTHER CONTRACT SERVI 318.06
061-0142-510.020-00 GROUP HEALTH INSURA 1,874.11
061-0150-510.000-00 PERS 483.79
061-0150-510.020-00 GROUP HEALTH INSURA 375.42
061-0210-510.000-00 PERS 1,004.01
061-0210-510.020-00 GROUP HEALTH INSURA 262.25
061-0460-510.000-00 PERS 626.62
061-0460-510.020-00 GROUP HEALTH INSURA 151.13
061-0520-510.020-00 GROUP HEALTH INSURA 7,524.91
061-0520-520.010-00 DEPT OPERATING SUPPL 2,012.01
061-0520-520.011-00 UNIFORM ALLOWANCE 296.18
061-0520-520.040-00 FUEL 531.97
061-0520-530.000-00 ACCOUNTING & AUDIT 5,545.20
061-0520-530.009-00 OTHER PROFESSIONALS 592.00
061-0520-530.011-00 TELEPHONE 377.70
061-0520-530.060-00 ELECTRIC -8,291.80
061-0520-530.091-00 MEETINGS & TRAINING 2,526.25
061-0520-530.094-00 LICENSES & PERMIT FEE 204.84
061-0520-530.111-00 NOTE PAYABLE (VIERRA L 489.26
061-0520-530.122-00 INTEREST EXPENSE (VIER 789.86
061-0520-530.201-00 OTHER CONTRACT SERVI 14,566.57
061-0520-540.011-00 FACILITIES 133.33
061-0520-540.030-00 MACHINERY & EQUIPME 387.89
061-0520-540.039-00 MAINTENANCE CONTRA 556.42
061-0520-700.000-00 CAPITAL IMPROVEMENT 1,440.00
062-0120-510.000-00 PERS 109.48
062-0120-510.020-00 GROUP HEALTH INSURA 5.94
062-0140-510.000-00 PERS 188.93
062-0140-510.020-00 GROUP HEALTH INSURA 112.61
062-0140-520.010-00 DEPT OPERATING SUPPL 159.72
062-0140-530.000-00 ACCOUNTING & AUDITI 554.52
062-0140-530.014-00 POSTAGE 544.49
062-0140-530.201-00 OTHER CONTRACT SERVI 260.11
062-0142-510.000-00 PERS 1,311.59
062-0142-510.020-00 GROUP HEALTH INSURA 604.55
062-0150-510.000-00 PERS 651.75
062-0150-510.020-00 GROUP HEALTH INSURA 53.63
062-0510-520.000-00 OFFICE SUPPLIES 77.63
062-0510-530.009-00 OTHER PROFESSIONALS $8,011.46
062-0510-530.011-00 TELEPHONE & INTERNET 215.83
062-0510-530.201-00 OTHER CONTRACT SERVI 584.20
062-0510-540.039-00 MAINTENANCE CONTRA 1,370.47
062-0530-510.000-00 PERS 2,747.79
062-0530-510.020-00 GROUP HEALTH INS URA 138.48
063-0120-5$10.000-00 PERS 54.74
063-0120-510.020-00 GROUP HEALTH INSURA 11.89
063-0140-510.000-00 PERS 94.46
063-0140-510.020-00 GROUP HEALTH INSURA 195.01
063-0142-510.000-00 PERS 56.15
063-0142-510.020-00 GROUP HEALTH INSURA 120.91
063-0340-510.000-00 PERS 165.38
063-0340-510.020-00 GROUP HEALTH INS URA 75.11
063-0340-520.010-00 DEPT OPERATING SUPPL 8.09
063-0340-530 000-00 ACCOUNTING & AUOITI 693.15
063-0340-530.011-00 TELEPHONE 5.40
063-0340-530.060-00 ELECTRIC 496.83
063-0460-510.000-00 PERS 313 31

Page 50 of 207 ends

Warrant List
Account Number
063-0460-510.020-00
074-0610-530.060-00
093-0000-220.070
099-0000-220.050
099-0000-220.065
099-0000-220.071
099-0000-220.081
099-0000-220.092
099-0000-220.097
201-0310-520.010-00
202-0310-700.000-00
221-0210-520.010-00
221-0210-520.013-00
Account Summary
Account Name

GROUP HEALTH INSURA

ELECTRIC

INSURANCE TRUST

PERS PAYABLE

AFLAC PAYABLE

POA DEDUCT PAYABLE

UNION DUES PAYABLE
CAL PERS 457 DEF COMP

CALIFORNIA STATE DISB

DEPT OPERATING SUPPL

CAPITAL IMPROVEMENT

DEPT OPERATING SUPPL

VOLUNTEER TRAINING/
Grand Total:

Project Account Summary
Payment Amount
302.31
916.25
357.42
33,361.37
1,355.94
960.00
413.00
2,342.32
717.22
7,494.42
2,730.01
960.73
1,300.00
354,113.51
Post Dates: 07/16/2025 - 08/19/2025
Project Account Key
None
Grand Total:

Payment Amount
354,113.51
354,113.51

Page 51 of 207 ends

#
" .., ='

TREASURER'S REPORT
Month Ending June 30, 2025
Balance Balance
Accounts Beginning of Month Deposits Withdrawals End of Month State of California Local Agency $ 8,099,490.53 $ $ $ 8,099,490.53 Investment Fund General Checking Account $ 3,607,617.68 $ 881,564.03 $ 892,870.47 $ 3,596,311.24 Payroll Account $ 804,675.25 $ 201,566.14 $ 178,443.30 $ 827,798.09 Total Cash and Investments $ 12,511,783.46 $ 1,083,130.17 $ 1,071,313.77 $ 12,523,599.86 (The following statements are required by California Government Code Section 53646 (b) (2.3)) Investments are made pursuant to the City Council approved Investment Policy and Guidelines. «
"ks.gd4 7solo.. a.er.ueno e. oreae

Page 52 of 207 ends

TREASURER'S REPORT
Month Ending July 31, 2025
Balance Balance
Accounts Beginning of Month Deposits Withdrawals End of Month State of California Local Agency $ 8,099,490.53 $ 88,738.32 $ $ 8,188,228.85 Investment Fund General Checking Account $ 3,596,311.24 $ 1,450,499.39 $ 1,215,347.45 $ 3,831,463.18 Payroll Account $ 827,798.09 $ 339,079.94 $ 201,604.48 $ 965,273.55 Total Cash and Investments $ 12,523,599.86 $ 1,878,317.65 $ 1,416,951.93 $ 12,984,965.58 (The following statements are required by California Government Code Section 53646 (b) (2.3)) Investments are made pursuant to the City Council approved Investment Policy and Guidelines.

Prepared
by: �
7iuaJ.»es ore,

Page 53 of 207 ends

ITEM NO. 7

COUNCIL AGENDA ITEM
AUGUST 19, 2025
PREPARED BY: Tiffany Vitorino, Recreation Manager
SUBJECT: Request for City Streets for Annual September 11t Memorial Walk STRATEGIC PLAN GOALS: 6. Community Services

BACKGROUND
The City has received a request from Gustine Traveling Library (GTL), the coordinating organization for the annual September 11th Memorial Walk. This event was established to honor and commemorate the lives lost during the tragic events of September 11, 2001. The memorial walk features a solemn procession through the downtown area, with a moment of silence observed during the walk to pay tribute to the victims. As in previous years, GTL is requesting streets be temporarily closed and barricaded to accommodate the procession.

ANALYSIS/DISCUSSION
Gustine Traveling Library is requesting the use of 5th Street for the procession, similar to previous years, but with a modified and shorter route. The proposed route will begin at 545 5th Street (Coast to Coast Hardware), proceed north to 3rd Avenue, turning west toward the Police and Fire Department. It has been discussed with GTL that the procession will conclude in front of the Police and Fire Departments where a brief commemorative program will take place.

Mr. Ramos, the event organizer, believes this revised location instead of the VFW Hall is more appropriate given the tribute to first responders, including members of the Police and Fire Departments who lost their lives on September 11. Additionally, the shorter route will reduce the number of required road closures and minimize traffic disruption.

Mr. Ramos is also requesting the use of the Recreation Departments sound system for the presentation.

The event is scheduled for Thursday, September 11, 2025, from 7:30 PM to approximately 9:30 PM. Street closures will begin at 6:30 PM and are expected to be lifted by 9:30 PM.

Parking downtown will not be restricted for this event; however, staff will ensure that proper barricades are installed and personnel are available to provide traffic control throughout the duration of the event.

COMMUNITY OUTREACH
Mr. Ramos and his team of volunteers will conduct outreach to local nonprofits and community organizations to encourage their participation in the event. They will also promote the event through flyer distribution and social media channels.

Page 54 of 207 ends

FISCAL IMPACT
Public Works personnel will provide all barricades and will remove the barricades the following day. The Police department will staff on-duty personnel as well as Police Volunteers and Explorers. The Recreation Manager will be setting up and taking down the sound system. Gustine Traveling Library is requesting any fees associated with this event to be waived. Staff costs and fiscal impact for this event is $1,118.27.

STRATEGIC PLAN GOALS
This event supports Community Services Strategic Goal #6, Objective 5 "Actively engage with the community". This event will enhance community engagement and cultural enrichment by fostering civic pride, honoring shared national history, and bringing residents together in a meaningful, reflective public gathering. The 9/11 Memorial Walk strengthens community bonds and provides a space for collective remembrance and tribute.

RECOMMENDATION
Staff recommends that Council approve the following requests:
- Street closure for the "9/11 Memorial Walk" on Monday, September 11, 2025 from 6:30 PM to approximately 9:30 PM
- Waiver of fees totaling $1,118.27
- Authorize use of the City's sound system, and staff services associated with setup and takedown
- Allow the use of City services for barricade placement, retrieval, and traffic control.

EXHIBIT(S)
A) Event Flyer
B) Request Letter
C) Map of Memorial Walk
APPROVED BY: _
Soknirorn Than, City Manager

Page 55 of 207 ends

• ii 14.
w 'ii': ' ' ' «M
. . ' . GUSTINE 9/11
MEMORIAL WALK ·
. . •, .

SEPTEMBER T1" 2025
START TIME 7:30PM
: · . JOIN us AS WE REMEMBER
I\
$] AND HONOR THOSE WE LOST
ON 9/II FOR A CANDLE LIGHT

PROCESSION FROM COAST
• L.... ,; ...... �
he pp Re,

HARDWARE TO THE GUSTINE
POLICE DEPARTMENT @ it. er
a.START LOCATION:

COAST HARD
2 545 FIFTH ST!
.WW
GUSTINE, CA 95322
~r

Page 56 of 207 ends

GUSTINE TRAVELING LIBRARY
417 Fifth Street, Gustine, CA 95322
[email protected]

GUSTINE TRAVELING LIBRARY
417 Fifth Street
Gustine, CA 95322
[email protected]
July 8, 2025
To the Honorable Members of the Gustine City Council,
I am writing to respectfully request your support and approval for this year's 9/11 Memorial Walk hosted by the Gustine Traveling Library. In light of recent logistical and financial considerations, we will be moving forward with an alternate route for 2025.

The walk will begin at Coast Hardware on Fifth Street and proceed down Main Street, ending at the Gustine Police Department. This shorter route provides a practical and symbolic conclusion, recognizing the essential role our local first responders play in protecting and serving our community.

The memorial program will take place in front of the Police and Fire Departments or, if approved, inside the Fire Department's truck bay. We anticipate a brief but meaningful outdoor ceremony, which will include a small number of speakers.

Page 1 ends

Page 57 of 207 ends

GUSTINE TRAVELING LIBRARY
417 Fifth Street, Gustine, CA 95322
[email protected]
To support this program, we are also requesting permission to use the City of Gustine Recreation Department's sound system to ensure that all attendees can hear the presentations clearly. We understand the importance of maintaining respectful volume levels and will coordinate with city staff to ensure proper setup and operation.

In support of this event, we kindly ask the City Council to:
- Approve the temporary road closure of Main Street from Coast Hardware to the Gustine Police Department on the evening of Wednesday, September 11th, beginning at 7:30 PM; - Waive any associated city fees for the event;
- Approve use of the Recreation Department's sound system; - Provide support from the Police and Fire Departments as available for safety and logistics.

We remain deeply grateful for your continued partnership in helping us honor the lives lost on September 11th, 2001. This annual tradition continues to bring our community together in reflection, gratitude, and unity.

Please do not hesitate to contact me with any questions or additional requirements.

Sincerely,
Zachery Ramos
President, Gustine Traveling Library
[email protected]

Page 2 ends

Page 58 of 207 ends

(209) 585-8233

GUSTINE TRAVELING LIBRARY
417 Fifth Street, Gustine, CA 95322
[email protected]

Page 3 ends

Page 59 of 207 ends

Page 60 of 207 ends

ITEM NO. 8

COUNCIL AGENDA ITEM
AUGUST 19, 2025
PREPARED BY: Melanie Correa, Administrative Services Director SUBJECT: Approve Resolution Approving 2-Year Amendment to Memorandum of Understanding between City of Gustine and Gustine Public Works Association
STRATEGIC PLAN GOALS: 6. Community Services

BACKGROUND/DISCUSSION
The City's negotiating team and the Gustine Public Works Association (GPWA) conducted several sessions completing negotiations and signing a tentative agreement on August 11, 2025. The tentative agreement is for a two-year amendment to the existing Memorandum of Understanding (MOU). This bargaining unit is comprised of nine (9 .5) employees, all assigned to the public works department and consisting of Facilities Maintenance Worker, Maintenance Workers (full-time and part-time), Waste Water Operator, and Custodian.

The proposed amendment includes changes to the following:

Term
Salary adjustment
Class B License designation stipend
Health, Dental and Vision insurance - establishing a Cafeteria Plan Allowance Updates to department Stand By and Call Out
Incentive pay for applicable certificates
Updates to longevity pay
Updates to bilingual pay eligibility
Option to cash out vacation pay
The effective date of the amendment is July 1, 2025, with salary adjustments slated for each July 1» of the contract term.

Further, staff is committing to ratify a number of amendments into one comprehensive MOU document within this fiscal year. That entire document will be brought back to Council for formal approval.

COMMUNITY OUTREACH
None.

FISCAL IMPACT
The salary adjustment for this bargaining group amounts to $14,343.68 for FY 25/26, which includes salary, employer-paid taxes, and employer-paid CalPERS contributions.

This amount has been accounted for during the budget process, and was included in the proposed FY 25-26 budget. The 3% built-in salary adjustment for FY 26/27 will also be factored in during the budget process for that Fiscal Year.

Page 61 of 207 ends

STRATEGIC PLAN GOALS
This item aligns with Goal #6 -Community Services, objective 2, maintain current level of staff to ensure public services are consistent.

RECOMMENDATION
Council approve the resolution approving a two-year amendment to the Gustine Public Works Association Memorandum of Understanding.

EXHIBIT(S)
A) Resolution
B) Amendment to the Gustine Public Works Association Memorandum of Understanding
( -I Ju
APPROVED BY: _
Soknirorn Than, City Manager

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RESOLUTION 2025-XXXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GUSTINE APPROVING A TWO-YEAR

AMENDMENT TO THE MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY OF GUSTINE

AND THE GUSTINE PUBLIC WORKS ASSOCIATION
WHEREAS, pursuant to provisions of the California State Government Code certain employees in specific positions of the City of Gustine have organized themselves into a bargaining unit; and
WHEREAS, the employees in specified positions are recognized as the Gustine Public Works Association (GPWA); and
WHEREAS, the City of Gustine has negotiated with the GPWA in the past to establish a Memorandum of Understanding (MOU) to outline the benefits and compensation for positions that are part of GPWA; and
WHEREAS, the existing MOU amendment executed between the City of Gustine and the GPWA expired on June 30, 2025; and
WHEREAS, the City of Gustine and representatives of the GPWA have negotiated in good faith for a new MOU amendment as set forth in the attached MOU; and WHEREAS, the City Council and representatives of the GPWA have agreed in principle to the terms on the new MOU amendment and have signed a tentative agreement on, August 11, 2025;
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Gustine:

Section 1. The City Council of the City of Gustine hereby approves the amendment to the Memorandum of Understanding between the City of Gustine and the Gustine Public Works Association for a period of July 1, 2025 through June 30, 2027, shown as attachment A to this resolution and authorizes the City Manager to execute the MOU amendment; THE FOREGOING RESOLUTION of the City Council of the City of Gustine was passed by the City Council at a regular meeting held on the 19 day of August, 2025, the resolution was adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED:

ATTEST:

Pat Nagy, Mayor
City of Gustine
Melanie Correa, Deputy City Clerk
City of Gustine

Page 63 of 207 ends

AMENDMENT TO
MEMORANDUM OF UNDERSTANDING {MOU)

BETWEEN THE

GUSTINE PUBLIC WORKS ASSOCIATION (GPWA)
&

CITY OF GUSTINE (CITY)
July 1, 2025
The following terms and conditions hereby amend the last Memorandum of Understanding (July 1, 2006 through June 30, 2009) and the subsequent amendments from 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2020, 2021, 2022, and 2023, between the GPWA and the CITY. Both parties agree that during the term of this amendment, they will endeavor to develop a newly formatted MOU to incorporate the terms of this amendment and to clean up the language from the past MOU.

1. Term - Two-year contract (through June 30, 2027).

2. Salary Increase/Cost of Living Adjustment - Effective July 1, 2025, all members of GPWA shall receive a 3% cost-of-living salary increase per year (on July 1° of each year) for the term of this amendment.

Members employed as of July 1, 2025 will also be entitled to a one-time lump sum payout equal to one percent (1%) of their base salary, to be paid within two weeks of formal adoption of amendment.

3. Class B License Designation -- The City and GPWA agree to amend Maintenance Worker job description to require Maintenance Workers hired on or after July 1, 2025 to obtain a Class B license designation within six (6) months of date of hire.

4. Class B License Compensation- The City and GPWA agree to amend flat rate stipend for possession of a valid Class B driver's license to $75 per pay period.

5. Safetv Shoe Allowance - The City and GPWA agree to discontinue the current safety shoe reimbursement process in favor of implementing a voucher system with an approved safety shoe vendor located within Merced County.

6. Vacation Cash Qut- City extends opportunity to cash out up to forty (40) hours of vacation leave per fiscal year, provided that after cash out a balance of one hundred twenty (120) hours remains in the members vacation leave bank.

Members must make their request in June, to be paid out as a lump sum in the first pay period in December of the same year.

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7. Call Back / Stand By Pay- The City and GPWA agree to amend Section 7 of the GPWA MOU as follows:
a. Employees called back to work due to an emergency, or to complete a critical work assignment shall be paid a minimum of two (2) hours overtime, paid at one and one-half (1 ½) times their prevailing rate. b. Assignment of rotation of call back and/or stand by shall be based on rotation block of eligible employees. The Public Works Supervisor, Utilities Maintenance Supervisor or Public Works Director shall have sole determination in establishing employee rotation.
c. Employees in probationary period are ineligible for stand by assignment. d. The stand by period shall begin Monday end of shift and last though the following Monday beginning of shift.
e. Employees assigned to stand by as part of scheduled rotation, shall not be assigned to work as part of any event occurring in the City during the same assignment period.
f. Additional compensation during a stand by period shall be as follows:
i. Employees will be compensated for one (1) hour of straight-time pay each day Monday through Friday of their scheduled stand by period. Any call outs that occur after the end of the normal shift shall be considered a call out and will be subject to incur two (2) hours of overtime pay per call out unless time worked is beyond the original two hours, at which point Employee shall be compensated at their overtime rate for full length of call for service. ii. Once a call out occurs, any additional call outs that occur within a two (2) hour period from when the original call was made shall not constitute an additional call out.
iii. Employees will be compensated for five (5) hours of overtime pay for each Saturday, Sunday and holiday of their scheduled stand by period. The five-hour period shall relate directly to the hours of 7:00 A.M. to 12:00 P.M.

Employees are not entitled to any additional call out pay during the five-hour stand by period. Call outs and works occurring during the five-hour period will be considered as normal duties as part of the stand by period.

Call outs occurring after the five-hour period shall incur two (2) hours of overtime per call out unless time worked is beyond the original two hours, at which point Employee shall be compensated at their overtime rate for full length of call for service. Subsection f(ii) also applies.
2,Pa3+

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8. Certification Pay- City and GPWA agree to increase certification pay incentive to three percent {3%), with a maximum eligibility of up to nine percent (9%) for the certificates agreed upon in the amendment dated July 1, 2023. All other certificate pay language remains unchanged.

9. Health, Dental, and Vision Insurance -- The City and GPWA agree to Cafeteria Plan Allowance for all members participating in the City's health, dental, and vision insurance benefits. City's coverage amounts will be as follows:

Effective July 1, 2025, the City will provide, on a monthly basis, a Cafeteria Plan Allowance for all members of the group enrolled in any of the City's health, dental, and/or vision benefit plans. Allowance per member will depend on employee's enrollment tier. City contributions will not exceed the following amounts per month:

Effective July 1, 2025
Coverage Tiers Healthcare/Medical Dental Vision
Employee Only $1,052.70 $62.03 $23.06
Employee + Spouse $2,158.04 $133.34 $35.83
Employee + Child(ren) $1,947.51 $132.35 $35.83
Employee + Family $2,947.57 $200.56 $56.83
Effective January 1, 2026
Coverage Tiers Healthcare/Medical Dental Vision
Employee Only $1,084.28 $63.89 $23.75
Employee+ Spouse $2,222.78 $137.34 $36.90
Employee+ Child(ren) $2,005.94 $136.32 $36.90
Employee + Family $3,036.00 $206.58 $58.53
Effective January 1, 2027
Coverage Tiers Healthcare/Medical Dental Vision
Employee Only $1,116.81 $65.81 $24.46
Employee + Spouse $2,289.46 $141.46 $38.01
Employee+ Child(ren) $2,066.12 $140.41 $38.01
Employee + Family $3,127.08 $212.78 $60.29

10. Longevity Pay-The City agrees to amend GPWA MOU Section 9.1 as follows:

City agrees to pay employees longevity pay based on the following rates:
i. 2.5% for 6-9 years of service
ii. 5.5% for 10-13 years of service
iii. 7.5% for 14 years of service or more

11. Bilinaual Pay- City agrees to extend bilingual pay to part-time employees possessing a bilingual skill proficiency for a needed language, as determined by the City. A flat rate bilingual stipend of $87.50 per month will be paid to part-time employees who achieve a proficiency testing score of 80% or better. 3 Pa35

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12. Performance Evaluation: The City and GPWA agree to amend Performance Evaluation language listed in MOU (Article 111, Section 1.1) as follows:

A written performance evaluation shall be completed within thirty (30) days of the completion of the employee's probationary period.

Subsequent annual performance evaluations shall be completed at the n. ."
Allen Dunbar
OE3 Labor Representative
�Wo,;;;;:soc. Representalive
Soknirorn Than
Gustine City Manager
4[Page

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Prior to July 1, 2025
GPWA
Maintenance Worker
Senior Maintenance Worker
Water Distribution Operator
Wastewater Operation in Training (OIT)
WastewateOr perator
Facilities Maintenance Worker
Custodian
Effective July 1, 2025
3% COLA
GPWA
Maintenance Worker
Senior Maintenance Worker
- --
Water Distribution Operator _
Wastewater Operation in Training (OIT)
Wastewater Operator
Facilities Maintenance Worker
Custodian
Effective July 1, 2026
3% COLA
GPWA
Maintenance Worker
Senior Maintenance Worker
- - - ----
Water Distribution Operator
Wastewater Operation in Training (OIT)
Wastewater Operator
Facilities Maintenance Worker
Custodian

ATTACHMENT A

A B C D E F
$43,552 $45,731 $48,018 $50,416 $52,938 N/A
$48,009 $50,410 $52,932 $55,578 $58,356 N/A
----
$46,075 $48,379 $50,798 $53,337 $56,005 N/A
-
$51,493 $54,068 $56,772 $59,610 $62,590 N/A
$54,191 $56,900 $59,746 $62,732 $65,869 N/A
$48,009 $50,410 $52,932 $55,578 $58,356 N/A
$43,531 $45,709 $47,994 $50,394 $52,913 N/A

A B C D E F
$44,859 $47,103 $49,459 $51,928 $54,526 N/A
$49,449 $51,923
-
$54,520 $57,245 $60,107 N/A
$47,457 $49,830 $52,322 $54,937 $57,685 N/A
----
$53,038 $55,690 $58,475 $61,398 $64,468 N/A
--
$55,816 $58,607 $61,538 $64,614 $67,845 N/A
$49,449 $51,922 $54,520 $57,245 $60,107 N/A
$44,837 $47,080 $49,433 $51,906 $54,500 N/A

A B C D E F
$46,204 $48,516 $50,942 $53,486 $56,162 N/A
$50,933 $53,480 $56,156 $58,963 $61,910 N/A
$48,881 $51,325 $53,892 $56,585 $59,416 N/A
$54,629 $57,361 $60,229 $63,240 $66,402 N/A
$57,491 $60,366 $63,384 $66,552 $69,880 N/A
$50,933 $53,480 $56,156 $58,963 $61,910 N/A
$46,182 $48,493 $50,916 $53,463 $56,135 N/A

Page 68 of 207 ends

ITEM NO. 9

COUNCIL AGENDA ITEM
AUGUST 19, 2025
PREPARED BY: Melanie Correa, Administrative Services Director SUBJECT: Approve Resolution Approving 2-Year Amendment to Memorandum of Understanding between City of Gustine and Gustine Police Officers Association
STRATEGIC PLAN GOALS: 6. Community Services

BACKGROUND/DISCUSSION
The City's negotiating team and the Gustine Police Officers Association (GPOA) conducted several sessions completing negotiations and signing a tentative agreement on July 15, 2025. The tentative agreement is for a two-year amendment to the existing Memorandum of Understanding (MOU). This bargaining unit is comprised of eleven ( 11.5) employees, all assigned to the police department and consisting of both sworn staff (Sergeants and Police Officers), and non-sworn staff (Records Clerk, Community Services Officers, and PT Records Clerk).

The proposed amendment includes changes to the following:
- Term
- Salary adjustment
- Shift Differential
Health, Dental and Vision insurance - establishing a Cafeteria Plan Allowance Incentive Pay for college degrees or POST certificates
Incentive pay for special assignment of School Resource Officer - Call-for-Service pay for Community Services Officers
- Option to cash out vacation pay
The effective date of the amendment is July 1, 2025, with salary adjustments slated for each July 15 of the contract term.

Further, staff is committing to ratify a number of amendments into one comprehensive MOU document within this fiscal year. That entire document will be brought back to Council for formal approval.

COMMUNITY OUTREACH
None.

FISCAL IMPACT
The salary adjustment for this bargaining group amounts to $20,386.32 for FY 25/26, which includes salary, employer-paid taxes, and employer-paid CalPERS contributions.

Page 69 of 207 ends

STRATEGIC PLAN GOALS
This item aligns with Goal #6 -Community Services, objective 2, maintain current level of staff to ensure public services are consistent.

RECOMMENDATION
Council approve the resolution approving a two-year amendment to the Gustine Police Officers Association Memorandum of Understanding.

EXHIBIT(S)
A) Resolution
B) Amendment to the Gustine Police Officers Association Memorandum of Understanding
APPROVED BY:
-. j
_
Soknirorn Than, City Manager

Page 70 of 207 ends

RESOLUTION 2025-XXXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GUSTINE APPROVING A TWO-YEAR

AMENDMENT TO THE MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY OF GUSTINE

AND THE GUSTINE POLICE OFFICERS ASSOCIATION
WHEREAS, pursuant to provisions of the California State Government Code certain employees in specific positions of the City of Gustine have organized themselves into a bargaining unit; and
WHEREAS, the employees in specified positions are recognized as the Gustine Police Officers Association (GPOA); and
WHEREAS, the City of Gustine has negotiated with the GPOA in the past to establish a Memorandum of Understanding (MOU) to outline the benefits and compensation for positions that are part of GPOA; and
WHEREAS, the existing MOU amendment executed between the City of Gustine and the GPOA expired on June 30, 2025; and
WHEREAS, the City of Gustine and representatives of the GPOA have negotiated in good faith for a new MOU amendment as set forth in the attached MOU; and WHEREAS, the City Council and representatives of the GPOA have agreed in principle to the terms on the new MOU amendment and have signed a tentative agreement on, July 15, 2025;
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Gustine:

Section 1. The City Council of the City of Gustine hereby approves the amendment to the Memorandum of Understanding between the City of Gustine and the Gustine Police Officers Association for a period of July 1, 2025 through June 30, 2027, shown as attachment A to this resolution and authorizes the City Manager to execute the MOU amendment;
THE FOREGOING RESOLUTION of the City Council of the City of Gustine was passed by the City Council at a regular meeting held on the 19t day of August, 2025, the resolution was adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED:

ATTEST:

Pat Nagy, Mayor
City of Gustine
Melanie Correa, Deputy City Clerk
City of Gustine

Page 71 of 207 ends

AMENDMENT TO

MEMORANDUM OF UNDERSTANDING (MOU)

BETWEEN THE

GUSTINE POLICE OFFICERS ASSOCIATION (GPOA)
&

CITY OF GUSTINE (CITY)
July 1, 2025
The following terms and conditions hereby amend the last Memorandum of Understanding (August 4, 2015 through June 30, 2017) and the subsequent amendments from 2017, 2018, 2020, 2021, 2022, 2023 and 2025, between the GPOA and the CITY.

Both parties agree that during the term of this amendment, they will endeavor to develop a newly formatted MOU to incorporate the terms of this amendment and to clean up the language from the past MOU.

1. Term:

Sworn & Non-Sworn members: Two-year contract (through June 30, 2027).

2. Compensation:

Sworn & Non-Sworn members: Effective July 1, 2025, all members of GPOA shall receive a 3% cost-of-living salary increase. On July 1, 2026, all members of GPOA shall receive a 3% cost-of-living salary increase.

3. Shift Differential:

Sworn members: The City and GPOA agree that effective of the date of this amendment regular full-time sworn employees who work a minimum of 4-hours within graveyard shift, defined as shift hours between 8:00PM - 6:00AM, shall earn a flat-rate hourly incentive of $0.54/hour for the graveyard shift hours worked.

Non-Sworn members:

Not eligible.

4. Vacation Cash Out:

Sworn & Non-Sworn members:

The City agrees to offer GPOA members the opportunity to cash out their accrued vacation hours accordingly:
a. FY 2025-2026 (7/1/25-6/30/26):

Members are allowed a one-time cash out of up to forty (40) hours of their accrued vacation, provided that after cash out a balance of one hundred twenty (120) hours remains in the members vacation leave bank. Cash out Page ] 1

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will align with normal City pay period schedule, and will be paid as a lump sum. Requests should be submitted as an attachment with the employee's timecard.
b. July 1, 2026 and beyond:

Members are allowed a once-per-year cash out of up to forty (40) hours of their accrued vacation, provided that after cash out a balance of one hundred twenty (120) hours remains in the members vacation leave bank.

Members must make their request in June, to be paid out as a lump sum in the first pay period in December of the same year.

5. Degree/POST Incentive Pay:

Sworn members: The City agrees ta increase the pay incentive for POST Advance Certificate or a BA or B.S. degree to three-and one-half percent (3.5%), in addition to the rate in GPOA MOU Article Ill, Section 10.1, for a maximum of six percent (6%) potential increase to an Officer's base pay.

Non-Sworn members:

No change to existing language.

6. Assignment Pay for School Resource Officer:

Sworn members: The City agrees to increase the pay incentive for any patrol officer assigned to the School Resource Officer position from three-and one-half percent (3.5%) to five percent (5%) additional compensation.

Non-Sworn members:

Not eligible.

7. Assignment Pay for School Resource Officer:

Sworn members: The City and GPOA agree to amend School Resource Officer eligibility language listed in MOU Article Ill, Section 13.3 as follows:

Officers assigned to this position must have successfully completed the Field Training Program with Gustine Police Department.

Non-Sworn members:

Not eligible.

8. Off-Duty Call for Service Pay for Animal Control:

Sworn members:

Not eligible.

Non-Sworn members:

Community Services Officer (CSO) off-duty call for service is hereby established in accordance with the following:
a. Off-duty calls for service shall be recognized only when the call is outside of the CSOs defined work day schedule.
b. Eligible CSO's must be able to report to the work site within 45-minutes.

Page I 2

Page 73 of 207 ends

c. CSO's shall not be eligible for off-duty calls for service until they have completed their probationary period.
d. Only on-duty sworn personnel, or on-duty Supervisors shall be responsible for contacting eligible CSO Employee for off-duty calls for service.
e. Employees who are called out for off-duty calls for service, and report to the work site, are entitled to a minimum two (2) hour call out, compensated at the Employees overtime rate. Call outs that require more than two-hours of service shall be compensated for the actual amount of time necessary to complete the call out service.
f. Employees must complete required overtime paperwork for payroll purposes.

9. Health, Dental, and Vision Insurance -
Sworn & Non-Sworn members: The City and GPOA agree to Cafeteria Plan Allowance for all members participating in the City's health, dental, and vision insurance benefits. City's coverage amounts will be as follows:

Effective July 1, 2025
Coverage Tiers Healthcare/Medical Dental I Vision
Employee Only $1,052.70 $62.03 $23.06
Employee + Spouse $2,158.04 $133.34 $35.83
Employee + Child(ren) $1,947.51 $132.35 $35.83
Employee+ Family $2,947.57 $200.56 $56.83
Effective January 1, 2026
Coverage Tiers Healthcare/Medical Dental Vision
Employee Only $1,084.28 $63.89 $23.75
Employee+ Spouse $2,222.78 $137.34 $36.90
Employee + Child(ren) $2,005.94 $136.32 $36.90
Employee+ Family $3,036.00 $206.58 $58.53
Effective January 1, 2027
Coverage Tiers Healthcare/Medical Dental Vision
Employee Only $1,116.81 $65.81 $24.46
Employee+ Spouse $2,289.46 $141.46 $38.01
Employee + Child(ren) $2,066.12 $140.41 $38.01
Employee+ Family $3,127.08 $212.78 $60.29
Page I 3

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10. Performance Evaluation:

Sworn & Non-Sworn members: The City and GPOA agree to amend Performance Evaluation language listed in MOU (Article IV, Section 1.1) as follows:

A written performance evaluation shall be completed within thirty (30) days of the completion of the employee's probationary period.

Subsequent annual performance evaluations shall be completed at the end of each calendar year.

11. Paid Reserve Officer Policy
City will develop a section for incorporation into Department Policy Manual establishing emergency clause expanding Reserve Police Officer Policy to allow for paid hours in lieu of mandatory volunteer hours when full-time department sworn staff vacancies exceed 16.667%, as an incentive to offset the burden caused by sworn staff vacancies.
14/l
Francisco Martinez
GPD POA Representative
me
GPD POA Representative
Soknirorn Than
Gustine City Manager
Page ] 4

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Prior to July 1, 2025
GPOA
Police Officer
Sergeant
Records Clerk
Community Services Officer
+ Non-sworn classification.

Effective July 1, 2025
3% COLA
GPOA
Police Officer
Sergeant
Records Clerk*
Community Services Officer
Non-sworn classification.

Effective July 1, 2026
3% COLA
GPOA
Police Officer
Sergeant
Records Clerk
Community Services Officer
Non-sworn classification.

ATTACHMENT A

A B C D E F
$61,175 $64,233 $67,445 $70,817 $74,358 N/A
$77,359 $81,228 $85,290 $89,556 $94,033 N/A
$50,136 $52,643 $55,275 $58,039 $60,941 $63,988
$45,244 $47,507 $49,881 $52,375 $54,994 $57,744

A B C D E F
$63,010 $66,160 $69,468 $72,942 $76,589 N/A
$79,680 $83,665 $87,849 $92,243 $96,854 N/A
$51,640 $54,222 $56,933 $59,780 $62,769 $65,908
$46,601 $48,932 $51,377 $53,946 $56,644 $59,476

A B C D E F
$64,900 $68,145 $71,552 $75,130 $78,887 N/A
$82,070 $86,175 $90,484 $95,010 $99,759 N/A
$53,189 $55,849 $58,641 $61,574 $64,652 $67,885
$47,999 $50,400 $52,919 $55,565 $58,343 $61,260

Page 76 of 207 ends

ITEM NO. 10

COUNCIL AGENDA ITEM
AUGUST 19, 2025
PREPARED BY: Melanie Correa, Administrative Services Director SUBJECT: Approval of Updated Gustine Employee Salary Schedule STRATEGIC PLAN GOALS: 6. Community Services

BACKGROUND
In compliance with its contract with California Public Employees' Retirement Systems (CalPERS), the City must also comply with California Code of Regulations (CCR) Title 2, Section 570.5 (Section 570.5). The code provides that each publicly available pay schedule meet the following requirements:
- that the pay schedule must be duly approved and adopted by the employer's governing body in accordance with requirements of applicable public meeting laws;
- the schedule identifies the position title for every employee position; - the schedule shows the pay rate for each identified position; - the schedule indicates the time base for the pay rate; - the schedule is posted at the office of the employer or immediately accessible and available for public review;
- the schedule indicates the effective date and date of any revisions; - and that the schedule is retained by the employer and available for public inspections for not less than five years; and does not reference another document in lieu of disclosing the pay rate

ANALYSIS/DISCUSSION
With the assumed adoption of the two preceding items on the consent agenda, adopting amendments with the Gustine Police Officers Association, and Gustine Public Works Association an update to the Gustine Employee Salary Schedule is necessary to ensure compliance with CalPERS.

Updates to the most recently adopted employee salary schedule are highlighted in red for ease of identification and comparison.

COMMUNITY OUTREACH
Not applicable.

FISCAL IMPACT
There is no fiscal impact in approval and adoption of this item.

STRATEGIC PLAN GOALS
This item aligns with Strategic Plan Goal #6 Community Services, objective 2, maintain

Page 77 of 207 ends

current level of staff-provided public services.

RECOMMENDATION
Staff recommends Council approve a resolution adopting an updated salary schedule for all employees of the City of Gustine.

EXHIBIT(S)
A) Resolution
B) Salary Schedule
52 j
APPROVED f
Soknirorn Than, City Manager

Page 78 of 207 ends

RESOLUTION 2025-XXXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GUSTINE ADOPTING

AN UPDATED GUSTINE EMPLOYEE SALARY SCHEDULE
WHEREAS, in compliance with its contract with California Public Employees' Retirement Systems (CalPERS), the City must also comply with California Code of Regulations (CCR) Title 2, Section 570.5 (Section 570.5); and, WHEREAS, the City's Employee Salary Schedule must be updated to memorialize approved salary figures following City Council approval of an amendment with the Gustine Clerks' Association; and,
WHEREAS, additional updates are necessary in accordance with approval of amendments to Memorandums of Understanding between the City and the Gustine Police Officers Association and the Gustine Public Works Association; and WHEREAS, Council action is required to formalize the employee salary schedule adoption; and,
NOW, THEREFORE BE IT RESOLVED by the City Council of the City of Gustine adopts the attached Gustine Employee Annual Salary Schedule effective July 1, 2025.

THE FOREGOING RESOLUTION of the City Council of the City Gustine was passed by the City Council at a noticed regular meeting held on the 19 day of August, 2025, the resolution was adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED:

Patrick Nagy, Mayor
City of Gustine
ATTEST:

Melanie Correa, Deputy City Clerk
City of Gustine

Page 79 of 207 ends

CITY OF GUSTINE

ANNUAL SALARY SCHEDULE
Effective July 1, 2025
Adopted August 19, 2025
Annual Amounts

A B C D E F
Account Clerk $45,508 $47,783 $50,173 $52,681 $55,315 $58,081 Accounting Technician $49,585 $52,065 $54,667 $57,400 $60,269 $63,283 Administrative Assistant $47,990 $50,389 $52,909 $55,554 $58,332 $61,248 Administrative Services Director $96,500* N/A N/A N/A N/A $106,391 City Manager $144,348 N/A N/A N/A N/A $156,249
Community Services Officer $46,601 $48,932 $51,377 $53,946 $56,644 $59,476 Custodian $44,837 $47,080 $49,433 $51,906 $54,500 N/A
Economic/Community Development Director $93,100° N/A N/A N/A N/A $102,643 Facilities Maintenance Worker $49,449 $51,922 $54,520 $57,245 $60,107 N/A Finance Director $88,000 N/A N/A N/A N/A $99,564*
Maintenance Worker $44,859 $47,103 $49,459 $51,928 $54,526 N/A Police Chief $103,000° N/A N/A N/A N/A $117,150°
Police Officer $63,010 $66,160 $69,468 $72,942 $76,589 N/A Police Sergeant $79,680 $83,665 $87,849 $92,243 $96,854 N/A Public Works Account Clerk $45,508 $47,783 $50,173 $52,681 $55,315 $58,081 Public Works Director $88,000* N/A N/A N/A N/A $99,045
Public Works Supervisor $64,230 N/A N/A N/A N/A $72,571 Records Clerk $51,640 $64,222 $56,933 $59,780 $62,769 $65,908 Recreation Manager $68,700° N/A N/A N/A N/A $72,884
Utilities Supervisor $64,171 N/A N/A N/A N/A $78,000*
Wastewater Operator $55,816 $58,607 $61,538 $64,614 $67,845 N/A Water Distribution Operator $47,457 $49,830 $52,322 $54,937 $57,685 N/A • Based on employment agreement.

Hourly Consultants
Public Works Utilities Project Consultant $68.00/hour .. Limited duration based on employment contract, Seasonal Employees
Lifeguard I $16.50/hour - Current CA Minimum Wage
Lifegguard II $17.50/hour
Lead Lifegaurd $19.50/hour

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ITEM NO. 11

COUNCIL AGENDA ITEM
AUGUST 19, 2025
PREPARED BY: Recreation Manager Tiffany Vitorino
Police Chief Ruben Chavez
SUBJECT: Request for Use of Streets and Services for Gustine High School Homecoming Parade and Night Rally
STRATEGIC PLAN GOAL: 6. Community Services

BACKGROUND
Gustine High School will host its annual Homecoming football game against the Mariposa Grizzlies on Friday, September 19, 2025, at the Gustine High School Football field. Homecoming has been a long-standing tradition at Gustine High School. As part of the celebration, a parade and street rally are held the evening before the game to build excitement and community spirit.

Gustine High School ASB Advisor and Principal Adam Cano, has submitted a request to use designated City streets on Thursday, September 18, 2025, from 5:00 p.m. to 8:00 p.m. for the 14th Annual Homecoming Parade and Night Rally in downtown Gustine.

ANALYSIS/DISCUSSION
ASB is requesting the temporary closure of the following streets to accommodate the parade and rally activities:
• North Avenue, from 5th Street to West Avenue, to be used as a parade staging area.
• 5th Street, from 501 North Avenue (Gustine High School) to 5th Avenue, to serve as the parade route.
• Following the parade, the closure will be reduced to 5th Street from 3rd Avenue to 5th Avenue, where parade floats will be parked in the parking stalls between 4th Avenue and 5th Avenue for the night rally.
• Students will be performing various skits in the intersection of 4l Ave and 5i Street for the duration of the street closure period.

After the rally concludes, participants will exit via 5th Avenue and proceed to their respective destinations. Eastbound and westbound traffic on 5th Avenue will remain open throughout the event to minimize disruption.

City staff will coordinate the placement of appropriate barricades and signage, and detour routes will be clearly marked. Street closures and detours will begin at 500p.m. with streets expected to fully reopen by approximately 8:00 p.m. The parade is scheduled to start at 6:00 p.m., and the rally will conclude by 8:00 p.m.

Page 81 of 207 ends

COMMUNITY OUTREACH
Gustine High School ASB will distribute information to the community and utilize social media.

FISCAL IMPACT
Public Works personnel will provide all barricades and will remove the barricades the following day. The Police department will staff on-duty personnel as well as Police Volunteers and Police Explorers. GHS is requesting any fees associated with this event to be waived. Staff costs and fiscal impact for this event is $1,225.55.

STRATEGIC PLAN GOALS
This event supports Strategic Goal #6, Objective 5 "Actively engage with the community". The Gustine High School Homecoming Parade and Rally is a longstanding tradition that brings students, families, and residents together in celebration of school spirit and community pride.

RECOMMENDATION
Staff recommends that Council approve the request for use of streets and personnel services for the Gustine High School Homecoming Parade and Night Rally on Thursday, September 18, 2025 between 5 P.M. to 8:00 P.M and to waive all associated fees.

EXHIBIT(S)
A) Request Letter from ASB
B) Street closure map
APPROVED BY:_
-I )'
Soknirorn Than, City Manager

Page 82 of 207 ends

Gustine High School
Phone: (209) 854-6414 Fax: (209) 854-1955 Web: www.ghs.gustineusd.org Principal: Adam Cano Assistant Principal: Stacy Lopes
Counselors: Ashley Ramirez & Daisy Zagazeta
July 31, 2025
Honorable Mayor and Members of the Gustine City Council, We, as the Gustine High Associated Student Body, request your permission for the use of the city streets on Thursday night September 18, 2025 for our fourteenth annual Street Night Rally and Homecoming Parade. The route of the parade is as follows: Beginning at Gustine High School, the parade proceeds down 5th Street to the comer of 5th Street and 5th Ave. We are requesting the following street closures from 5:00 pm to 8:00 pm: North Avenue (entire street East of West Avenue and 5th Street (from North Avenue to 5th Avenue). The parade will begin staging at 5: 15 pm and we plan on beginning at 6:00 PM.

The Night Rally will be held on 5th Street between 3rd and 4th Avenue. 5th Street between 4th and 5th Avenues will be used for parking class floats and royalty cars, etc. for the Parade. Gustine High School students and the Associated Student Body will be performing a variety of skits and dances relating to our Homecoming Theme, which this year is Eye of the Reds: Calm Before Homecoming.

We respectfully request that all fees and charges be waived for these events.

We invite you to attend any and all of the Homecoming activities, especially for the game against the Mariposa Grizzlies. Thank you in advance for your help and cooperation in ensuring the continuing success of our high school activities. We look forward to working closely with the City of Gustine.

Sincerely,
Adam Cano
ASB Advisor+ Principal
Gustine High School
209-648-2024
Gwendolyn Barcelos Juliana Martinez Carson Bell
2025 Gustine High School Homecoming Committee Chairmen

Page 83 of 207 ends

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Page 84 of 207 ends

ITEM NO. 12

COUNCIL AGENDA ITEM
AUGUST 19, 2025
PREPARED BY: Soknirorn Than, City Manager
SUBJECT: Approve Resolution Accepting Completion of the Jensen Basin Perimeter Fence Project, Authorizing the City Clerk to file a Notice of Completion with Merced County, and Authorizing the City Manager to Make Final Payment of Retention Monies to Woida Enterprises, Inc. Oba Arrow Fencing
STRATEGIC PLAN GOAL: 5. Robust Infrastructure

BACKGROUND
In FY24-25 the City of Gustine was generously awarded a grant from the San Joaquin River Exchange Contractors Water Authority (SJVREC) of $95,000.00 to convert the retention basin constructed as part of the Borrelli Ranch Subdivision into a recharge basin. The City applied for the grant to fund this project to address improvements to the current infrastructure as well as harden the overall sites integrity to allow smooth and safe operation for many years to come.

As part of this project, following an informal bidding process, City Council awarded a contract to Woida Enterprises, dba Arrow Fencing at their regular meeting held on June 17, 2025, to install a perimeter fence to provide safety, minimize liability, prevent contamination, protect infrastructure, and maintain operational integrity. The work consisted primarily of furnishing and installing new perimeter fence and two set of gates around the basin area. The contract amount was for $88,599.60.

ANALYSIS/DISCUSSION
The Contractor started work on July 15, 2025 and completed all the work on August l, 2025. A final inspection has been performed and the work was found to be in compliance with the plans and specifications. Therefore, the work should be accepted as complete and a Notice of Completion filed with Merced County. If no claims are filed within 35 days after recordation, retention in the amount of $4,023.20 should be paid to Woida Enterprises, Inc. Oba Arrow Fencing, PO Box 385, Calpella, CA 95418.

COMMUNITY OUTREACH
Not applicable.

FISCAL IMPACT
A summary of contract costs are as follows:

Page 85 of 207 ends

PROJECT COST SUMMARY
Original Contract Award $
Balancing Change Order No.01 $
Final Construction Cost $
88,599.60
-8,135.60
80,464.00
The final construction cost, inclusive of all authorized work, $80,464.00. Funding for this project was approved in the Fiscal Year 2025-2026 budget and will be expended from the Water Fund (Fund 060). This project is part of the San Juaquin River Exchange Contractor (SJREC) Community Project Grant ($95,000.00). Upon notice of completion, staff will submit an invoice to SJ REC for full reimbursement of this work. The remaining work of $59,536.00 will be scheduled for later this fiscal year.

STRATEGIC PLAN GOALS
This item supports Strategic Plan Goal #5 -- Robust Infrastructure. The Jensen basin has great potential in assisting with water recharge to the local aquifer through detention and percolation. The project overall will result in benefits such as help stabilize groundwater levels for agriculture, domestic water production, flood control, aquifer sustainability in our region, and other environmental benefits.

RECOMMENDATION
Staff recommends that the City Council approve a resolution that:
- Accepts the work as complete.
- Authorizes the Deputy City Clerk to record a Notice of Completion with Merced County, and
- Authorizes the City Manager to make final payment of retention monies in the amount of four thousand twenty-three dollars and twenty cents ($4,023.20) to Woida Enterprises, Inc. Oba Arrow Fencing following the expiration of 35 days from the date of recordation of the Notice of Completion.

EXHIBIT(S)
A) Resolution
B) Notice of Completion
-.I J
APPROVED BY:_
Soknirorn Than, City Manager

Page 86 of 207 ends

RESOLUTION 2025-XXXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GUSTINE ACCEPTING COMPLETION

OF THE JENSEN BASIN PERIMETER FENCE PROJECT, AUTHORIZING THE CITY CLERK TO FILE A

NOTICE OF COMPLETION WITH MERCED COUNTY AND AUTHORIZING THE CITY MANAGER TO MAKE FINAL PAYMENT OF RETENTION MONIES TO WOIDA ENTERPRISES, INC. DBA

ARROW FENCING
WHEREAS, the City of Gustine advertised the project on March 25, 2025; and WHEREAS, the City of Gustine received a total of seven (7) proposals on April 25, 2025; and
WHEREAS, the City of Gustine awarded a contract to Woida Enterprises, Inc. Dba Arrow Fencing in the amount of eighty-eight thousand five hundred ninety-nine dollars and sixty cents ($88,599.60), on June 17, 2025; and
WHEREAS, the Contractor started work on July 15, 2025 and completed the work on August 1, 2025: and
WHEREAS, the Public Works Department have completed a final inspection of the project and recommend final acceptance; and
WHEREAS, upon approval of the final acceptance of the Project by the City Council of the City of Gustine, the City Clerk will record a Notice of Completion with Merced County and the City Manager will release the final payment of retention monies due to the Contractor 35 days after the recording date.

NOW THEREFORE BE IT RESOLVED by the City Council of the City of Gustine:

Section 1: The foregoing recitals are true and correct and incorporated by reference.

Section 2: Adopts a Resolution to accept the Jensen Basin Perimeter Fence Project.

Section 3: Authorizes the Deputy City Clerk to record a Notice of Completion with Merced County.

Section 4: Authorizes the City Manager to make final payment of retention monies to Woida Enterprises, Inc. Dba Arrow Fencing, in the amount of four thousand twenty-three dollars and twenty cents ($4,023.20), Inc. 35 days after the recording date.

Section 5: This Resolution is effective upon adoption.

THE FOREGOING RESOLUTION of the City Council of the City of Gustine was passed by the City Council at a regular meeting held on the 19th day of August, 2025, and the resolution was adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Page 87 of 207 ends

ATTEST:

Melanie Correa, City Clerk
City of Gustine
APPROVED:

Patrick Nagy, Mayor
City of Gustine

Page 88 of 207 ends

RECORDING REQUESTED BY:

City Clerk
City of Gustine
WHEN RECORDED RETURN TO:

City of Gustine
P.O. Box #16
Gustine, CA 95322

NOTICE OF COMPLETION
NOTICE IS HEREBY GIVEN:

1. That the interest of estate stated in paragraph 3 below in the real property hereinafter described is owned by the following:

NAME
City of Gustine
STREET AND NO.
352 Fifth Street
CITY
Gustine
STATE
California
(if more than one owner of the interest stated, the name and address of each must be inserted)

2. That the full name and address of the owner of said interest or estate, if there is only one owner, and the full names and addresses of all the co-owners who own said interest or estate as joint tenants, as tenants in common or otherwise, if there is more than one owner, are set forth in the preceding paragraph.

3. That the nature of the title of said owner, or if more than one, then of said owner and co-owner is: In Fee.

4. That on the 19th day of August, 2025 a work of improvement on the real property hereinafter described was completed.

5. That the name of the original contractor, if any for such work of improvement was:

Woida Enterprises, Inc. DBA Arrow Fencing
(If no contractor for work of improvement as a whole, insert "No Contractor")

6. That the real property herein referred to is situated in the City of Gustine, County of Merced, State of California, and is described as follows:

Jensen Basin Perimeter Fence Installation
I declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct.

August 20,2025
Date
By:

Signature of Owner
Soknirorn Than, City Manager
City of Gustine
Print Name

VERIFICATION
I understand, state:

I am the person who signed the foregoing notice. I have read the above notice and know its contents, and the facts stated therein are true of my own knowledge.

I declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct.

Executed at Gustine, California
This 20th day of August, 2025.

By:

Citv of Gustine
Owner
Soknirorn Than, City Manager
City of Gustine

Page 89 of 207 ends

ITEM NO. 13

COUNCIL AGENDA ITEM
AUGUST 19, 2025
PREPARED BY: Melanie Correa, Administrative Services Director SUBJECT: Reappoint Representative to Mosquito Abatement District STRATEGIC PLAN GOALS: 6. Community Services

BACKGROUND
Merced County Mosquito Abatement District (MCMAD) is a publicly funded special district whose goal is to prevent mosquito borne diseases throughout the County. It's Board of Trustees is made up of nine (9) appointed members. The Board's makeup consists of three (3) appointed by the County Board of Supervisors, and one ( 1) appointee from each of the six cities within the County.

In August, 2021, Council appointed Mr. Ron Borrelli to serve a four-year term on the MCMAD Board.

ANALYSIS/DISCUSSION
MCMAD Executive Director, Rhiannon Jones, has contacted staff to advise that Mr.

Borrelli's term is expiring at the end of this month, and that he is interested in being reappointed for another four-year term. Mr. Borrelli currently serves as Board Chairman.

COMMUNITY OUTREACH
Not applicable.

FISCAL IMPACT
There is no fiscal impact in approval and adoption of this item.

STRATEGIC PLAN GOALS
This item aligns with Strategic Plan Goal #6 Community Services, objective 2, ensure accessibility to services. Mr. Borrelli's service on the MCMAD Board provides Gustine representation within the special districts policy platform.

RECOMMENDATION
Staff recommends Council approve a resolution appointing Mr. Ron Borrelli to another four-year term on the Merced County Mosquito Abatement District Board of Trustees.

EXHIBIT(S)
A) Resolution
r
-31
-
j
APPROVED BY: _
Soknirorn Than, City Manager

Page 90 of 207 ends

RESOLUTION 2025-XXXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GUSTINE REAPPOINTING RON BORRELLI TO THE MERCED COUNTY MOSQUITO

ABATEMENT DISTRICT BOARD OF TRUSTEES
WHEREAS, Merced County Mosquito Abatement District (MCMAD) is a publicly funded special district whose goal is to prevent mosquito borne diseases throughout the County; and,
WHEREAS, It's Board of Trustees is made up of nine (9) appointed members. The Board's makeup is of three (3) appointed by the County Board of Supervisors, and one (1) appointee from each of the six cities within the County; and, WHEREAS, the City Council appointed Mr. Ron Borrelli to the MCMAD Board of Trustees on August 17, 2021 to serve a four-year term; and WHEREAS, Mr. Borrelli has expressed interest in being reappointed to an additional four-year term to continue his service on the Board of Trustees; and, NOW, THEREFORE BE IT RESOLVED by the City Council of the City of Gustine reappoints Ron Borrelli to the Merced County Mosquito Abatement District Board of Trustees for a second four-year term.

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED:

Patrick Nagy, Mayor
City of Gustine
ATTEST:

Melanie Correa, Deputy City Clerk
City of Gustine

Page 91 of 207 ends

ITEM NO. 14

COUNCIL AGENDA ITEM
AUGUST 19, 2025
PREPARED BY: Jenny Morrison, Finance Director
SUBJECT: Review and Accept the City of Gustine FY 2022-2023 Financial Statements Audit Report
STRATEGIC PLAN GOALS: 4. Financial and Budget Stability

BACKGROUND
The City has contracted with an independent audit firm to audit its Annual Financial Statements. The objective of the year-end audit is for an independent CPA to confirm whether or not the City's financial statements present fairly, in all material respects, the respective financial position of the City.

ANALYSIS/DISCUSSION
O'Connor & Company conducted an audit of the City's financial statements for Fiscal Year 2022-23. The audit included procedures to obtain audit evidence about the amounts and disclosures in the financial statements, including an assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.

O'Connor & Company has expressed unmodified opinions, which means they have determined that the City's financial statements present fairly, in accordance with the generally accepted accounting principles (GAAP). Michael O'Connor, CPA, will present an overview of the FY 2022-23 audit reports and answer any questions regarding the audit at the meeting.

COMMUNITY OUTREACH
No community outreach required outside of regular Council agenda noticing process.

FISCAL IMPACT
None, expenses related to audit services have been included in the City's adopted budget.

STRATEGIC PLAN GOALS
Goal #4: Financial and Budget Stability, Objective 4 - Live within our means.

RECOMMENDATION
Staff is requesting Council review and accept the City's Independent Auditors' Report, Comprehensive Annual Financial Statements for the fiscal year ending June 30, 2023, and management letter.

Page 92 of 207 ends

EXHIBIT(S)
A) Management Report
B) Annual Financial Statements (Draft)
-5I j•
APPROVED BY:_
Soknirorn Than, City Manager

Page 93 of 207 ends

CITY OF GUSTINE

CITY COUNCIL
&

MANAGEMENT REPORT
For the Year Ended
JUNE 30, 2023
DRAFT
7/15/2025
lTo be used only for management discussior
purposes; engagement is incomplete; this
draft is subject to final review and possible
revision. Report/Letter date is TENTATIVE-TBD"

Page 94 of 207 ends

Report on Internal Controls
Required Communications
Observations for Management

TABLE OF CONTENTS
PAGE
1 2-3
4-5

Page 95 of 207 ends

To the Honorable Members
of the City Council
City of Gustine
Gustine, California
In planning and performing our audit of the basic financial statements of City of Gustine for the fiscal year ended June 30, 2023, in accordance with auditing standards generally accepted in the United States of America, we considered City of Gustine's internal control over financial reporting (internal control) as a basis for designing our auditing procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the organization's internal control. Accordingly, we do not express an opinion on the effectiveness of the organization's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement bf the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the current year observation #1 in the City of Gustine's internal control to be a material weakness.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, material weaknesses or significant deficiencies may exist that were not identified during our audit. In addition, because of inherent limitations in internal control, including the possibility of management override of controls, misstatements due to error or fraud may occur and not be detected by such controls. As discussed above, we did identify certain deficiencies in internal control that we consider to be a material weakness.

During our audit, we also noted certain matters involving internal controls and other operational matters that are presented for your consideration in this report. We will review the status of these comments during our next audit engagement. Our comments and recommendations, all of which have been discussed with appropriate members of management, are not intended to be all-inclusive, but rather represent those matters that we considered worthy of your consideration. Our comments and recommendations are submitted as constructive suggestions to assist you in strengthening controls and procedures; they are not intended to reflect on the honesty or integrity of any employee. We will be pleased to discuss these comments in further detail at your convenience, to perform any additional study of these matters, or to assist City of Gustine in implementing the recommendations.

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

We thank City of Gustine's staff for its cooperation during our audit.

O'Connor & Company
Novato, California
-1-

Page 96 of 207 ends

To the Honorable Members
of the City Council
City of Gustine
Gustine, California
We have audited the basic financial statements of City of Gustine for the year ended June 30, 2023. Professional standards require that we provide you with the following information related to our audit.

Our Responsibility under U.S. Generally Accepted Auditing Standards We have audited the financial statements of City of Gustine for the year ended June 30, 2023. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated September 12, 2024. Professional standards also require that we communicate to you the following information related to our audit.

As part of our audit, we considered the internal control of City of Gustine. Such considerations were solely for the purpose of determining our audit procedures and not providing any assurance concerning such internal control.

Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. In accordance with the terms of our engagement letter, we will advise management about the appropriateness of accounting policies and their application. The significant accounting policies used by City of Gustine are described in Note 1 to the financial statements. No new accounting policies were adopted, and the application of existing policies was not changed during the year. We noted no transactions entered by City of Gustine during the year for which there is a lack of authoritative guidance or consensus. There are no significant transactions that have been recognized in the financial statements in a different period than when the transaction occurred.

The following pronouncements became effective, but did not have a material effect on the financial statements:

GASB 96 -- Information Technology Subscription Arrangements GASS 91 -- Conduit Debt Obligations
GASS 94 -- Public-Private and Public-Public and Availability Payment Arrangements GASS 93 -- Omnibus 2022, paragraphs 11-25
Accounting estimates are an integral part of the basic financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the basic financial statements and because of the possibility that future events affecting them may differ significantly from those expected. We evaluated the key factors and assumptions used to develop the accounting estimates in determining that they are reasonable in relation to the basic financial statements taken as a whole. The most sensitive estimate(s) affecting the basic financial statements were:

Accrual and disclosure of compensated absences.

Capital asset lives and depreciation expense.

Actuarial assumptions for pension plan disclosure.
• Accrual and disclosure of leases.

Disclosures
The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit. -2-

Page 97 of 207 ends

To the Honorable Members
of the City Council
City of Gustine -- Page 2
Corrected and Uncorrected Misstatements (Audit Adjustments) Professional standards require us to accumulate all known and likely misstatements (audit adjustments) identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management.

Management has corrected all such misstatements. The 28 audit adjustments detected because of audit procedures and corrected by management were material to the financial statements taken as a whole.

Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, which could be significant to the financial statements or the auditors' report. We are pleased to report that no such disagreements arose during our audit.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated XX/XX/XX.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to City of Gustine's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as City of Gustine's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other Matters
We applied certain limited procedures to the Budgetary Comparison Schedule for the General Fund, which is required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

Page 98 of 207 ends

City of Gustine

CITY COUNCIL & MANAGEMENT REPORT
For the Year Ended June 30, 2023
Current Year Observations
1) Accruals for Revenue and Expenses Not Recorded - Material Weakness Observation:

During our audit, we noted the City of Gustine (the City) had not accrued expenditures or revenue for the year ending June 30, 2023. The government entity's financial statements do not accurately reflect all expenses and revenues related to activities that occurred during the fiscal year. This is primarily due to a failure to adhere to accrual accounting principles, which require recognition of revenues when earned and expenses when incurred, regardless of when cash is received or paid.

Recommendation:

We recommend the City prepare and record at year end expenses and revenue related to the period incurred.

Prior Years Observations
1) Reconcile Bank and Balance Sheet Accounts on a Timely Basis-Material Weakness Observation:

During our audit, we noted the City had not reconciled bank accounts subsequent to the year end June 30, 2022 (Fiscal Years 22-23 & 23-24). Also, many other Balance Sheet accounts were not reconciled and analyzed at 6- 30-22. Not reconciling the accounts monthly means that errors or other problems might not be recognized and resolved on a timely basis. Also, it is generally easier and less time-consuming to reconcile accounts while transactions are current.

Recommendation:

We recommend the City reconcile all bank accounts and balance sheet accounts each month prior to preparation of the monthly financial statements or monthly board reviewed treasury statements.

This recommendation has been implemented.
2) Payroll Tax Return Reconciliation
Observation:

During our audit, we noted the City does not reconcile salary and tax amounts on the quarterly payroll tax returns to the general ledger. In addition, the various payroll taxes, and benefits accruals in Fund 99 have not been reconciled.

Recommendation:

We recommend the City reconcile salary and tax amounts on the quarterly payroll tax returns to the general ledger on a quarterly basis. Fund 99 payroll and benefits accruals should be analyzed and reconciled monthly.

This recommendation has not been implemented.
-4-

Page 99 of 207 ends

City of Gustine

CITY COUNCIL & MANAGEMENT REPORT
For the Year Ended June 30, 2023
3) Claims on Cash and Interfund Accounts
Observation:

During our audit, we noted the City's claims on the cash account and interfund accounts were not reconciled to the general ledger monthly. Also noted were changes within the Tyler accounting system resulting in differences in the claims on cash, interfund and payable accounts specific to the payroll trust fund. The Finance Director reconciled the accounts during the audit and confirmed changes to the Tyler accounting system will be implemented, where a reconciliation will be completed each month going forward.

Recommendation:

We recommend the reviewer and preparer of the claims on cash and interfund accounts ensure that these are reconciled and balanced to the City's general ledger monthly.

This recommendation has not been implemented.
-5-

Page 100 of 207 ends

CITY OF GUSTINE

GUSTINE, CALIFORNIA

ANNUAL FINANCIAL REPORT
JUNE 30, 2023
DRAFT
7/17/2025
To be used only for management discussior
purposes; engagement is incomplete; this
draft is subject to final review and possible
revision. Report/Letter date is TENTATIVE-TBD

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TABLE OF CONTENTS

FINANCIAL SECTION
Independent Auditors' Report
Management's Discussion and Analysis
Financial Statements
Government-wide Financial Statements:

Statement of Net Position
Statement of Activities
Fund Financial Statements:

Balance Sheet -- Governmental Funds
Statement of Revenues, Expenditures, and Changes in
Fund Balances -- Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities Statement of Net Position - Proprietary Funds
Statements of Revenues, Expenses, and Changes in Net Position - Proprietary Funds Statement of Cash Flows - Proprietary Funds
Notes to Basic Financial Statements
Required Supplementary Information
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual -- General Fund
Schedule of the Proportionate Share of the Net Pension Liability (Asset) Schedule of Contributions
Supplementary Information
Combining Balance Sheets -- Non-Major Governmental Funds Other Non-Major Governmental Funds Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances
1-2
3-11
12 13
14 15
16 17
18 19
20-45
46 47
48 49-50
51-52

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INDEPENDENT AUDITORS' REPORT
To the Honorable Members
of the City Council
City of Gustine
Gustine, California
Report on the Financial Statements
Opinions
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 Gustine, California as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise June 30, 2023'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 City of Gustine, as of June 30, 2023 and the respective changes in financial position and where applicable, cash flows thereof, for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America. 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 of Gustine, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

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

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about City of Gustine'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 auditing standards generally accepted in the Unites States of America 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 aggregate, they would influence the judgment made by a reasonable user based on the financial statements. - 1-

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To the Honorable Members of the City Council
City of Gustine - Page 2
In performing an audit in accordance with auditing standards generally accepted in the Unites States of America, 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 of Gustine's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about City of Gustine's ability to continue as a going concern for a reasonable period of time.

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

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis, which follows this report letter, and the required supplementary information 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 the 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 City of Gustine's basic financial statements. The accompanying Supplementary Information, as listed in the Table of Contents, is presented for the purpose of additional analysis and is 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 auditing standards generally accepted in the United States of America. In our opinion, the combining and individual non-major fund financial statements are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

O'Connor & Company
Novato, California
-2-

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City of Gustine

MANAGEMENT DISCUSSION AND ANALYSIS
June 30, 2023
The following discussion provides readers of City of Gustine's (the City's) financial statements a narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2023. Please read this document in conjunction with the accompanying Basic Financial Statements.

FISCAL YEAR 2023 FINANCIAL HIGHLIGHTS
Financial highlights of fiscal year 2023 include the following:

Entity-wide:
• The City's total assets were $38,252,126 as of June 30, 2023. Of this total, $20,602,963 were Governmental assets and $17,649,163 were Business-type assets. • Entity-wide Governmental revenues include program revenues of $2,128,491 and general revenues and transfers of $3,698,494, for a total of $5,826,985.
• Entity-wide Governmental expenses were $4,898,920.
• Entity-wide Business-type program revenues, transfers, other revenue, and interest revenue were $6,788,355 while Business-type expenses were $4,820,929.

Fund Level:
• Governmental Fund balances increased $1,670,850 in fiscal year 2023. • Governmental Fund revenues decreased $969,504 in fiscal year 2023. • Governmental Fund expenditures decreased $511,186 in fiscal year 2023.

OVERVIEW OF THE ANNUAL FINANCIAL REPORT
This Annual Financial Report is divided into two parts:
1) Management's Discussion and Analysis (MD&A).
2) The Basic Financial Statements, which include the Entity-wide and the Fund Financial Statements, along with the Notes to these financial statements.

The Basic Financial Statements
The Basic Financial Statements comprise the Entity-wide Financial Statements and the Fund Financial Statements; these two sets of financial statements provide two different views of the City's financial activities and financial position.

The Entity-wide Financial Statements provide a longer-term view of the City's activities as a whole and comprise the Statement of Net Position and the Statement of Activities. The Statement of Net Position provides information about the financial position of the City as a whole, including all its capital assets and long-term liabilities on an accrual basis, like that used by corporations. The Statement of Activities provides information about all the City's revenues and all its expenses, also on a full accrual basis, with the emphasis on measuring net revenues or expenses of each of the City's programs. The Statement of Activities explains in detail the change in Net Position for the year.

All the City's activities are grouped into Governmental Activities and Business-type Activities, as explained below.

The amounts in the Statement of Net Position and the Statement of Activities are separated into Governmental Activities and Business-type Activities to provide a summary of these two activities for the City as a whole.

The Fund Financial Statements report the City's operations in more detail than the Entity-wide statements and focus primarily on the short-term activities of the City's General Fund and other Major Funds. The Fund Financial Statements measure only current revenues and expenditures and fund balances; they exclude capital assets, long-term debt, and other long-term amounts.
-3-

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City of Gustine

MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2023
Major Funds account for the major financial activities of the City and are presented individually, while the activities of Non-major Funds are presented in summary, with subordinate schedules presenting the details for each of these other funds. Major Funds are explained below.

The Entity-wide Financial Statements
Entity-wide Financial Statements are prepared on an accrual basis, which means they measure the flow of all the economic resources of the City as a whole.

The Statement of Net Position and the Statement of Activities present information about the following:
• Governmental Activities - All of the City's basic services are governmental activities. These services are supported by general City revenues such as taxes and by specific program revenues such as user fees and charges.
• Business-type Activities - The City's enterprise activities of water and wastewater are reported in this area.

Unlike governmental services, these services are supported by charges paid by users based on the amount of the service they use.

Fund Financial Statements
The Fund Financial Statements provide detailed information about each of the City's most significant funds, called Major Funds. The concept of Major Funds, and the determination of which are Major Funds, was established by Governmental Accounting Standards Board (GASB) Statement 34 and replaces the concept of combining like funds and presenting them in total. Instead, each Major Fund is presented individually, with all Non-major Funds summarized and presented only in a single column. Subordinate schedules present the details of these Nonmajor Funds. Major Funds present the major activities of the City for the year and may change from year to year because of changes in the pattern of the City's activities.

In the City's case, there is one major governmental fund - the General Fund.

The City's Enterprise Funds are reported as Major Funds.

Fund Financial Statements include governmental and proprietary funds as discussed below.

Governmental Fund Financial Statements are prepared on a modified accrual basis, which means they measure only current financial resources and uses. Capital assets and other long-lived assets, along with long-term liabilities, are not presented in the Governmental Fund Financial Statements.

Proprietary Funds Financial Statements are prepared on an accrual basis and include all their assets and liabilities, current and long-term.

Comparisons of Budget and Actual financial information are presented only for the General Fund, as required by GASB Statement 34.

FINANCIAL ACTIVITIES OF THE CITY AS A WHOLE
This analysis focuses on the net position and changes in net position of the City as a whole. Tables 1 and 2 focus on the City's Governmental Statement of Net Position and Statement of Activities, while Tables 3 and 4 focus on the City's Business-type Statement of Net Position and Statement of Activities. - 44-

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City of Gustine

MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2023
Governmental Activities
Table 1
Governmental Net Position at June 30
Governmental Governmental
Activities Activities
2023 2022
Current and other assets $ 8,363,388 $ 6,553,948
Long-term receivables 200,104 264,535
Capital assets, net of accumulated depreciation 12,039,471 12,247,072 Total assets 20,602,963 19,065,555
Deferred outflows 1.986.105 2 471 412
Current liabilities 486,574 379,851
Long-term debt outstanding 4 045 442 2,036,554
Total liabilities 4,532,016 2,416,405
Deferred inflows 1,880,590 1 518 454
Net position:

Net investment in capital assets 9,503,922 11,972,740
Restricted 6,792,227 5,630,389
Unrestricted (deficit) (119,687) (1,021)
Total net position $ 16, 176,462 $ 17.602,108
The City's governmental net position amounted to $16,176,462 as of June 30, 2023, a change of $1,425,646 from 2022. This difference is the Change in Net Position reflected in the Governmental Activities column of the Statement of Activities shown in Table 2.

The City's governmental net position as of June 30, 2023 comprised the following:

Cash and investments of $8,045,705 in the city treasury. Substantially all these amounts were held in short term investments in government securities, as detailed in Note 4A of the financial statements. • Other assets comprise current receivables of $317,683.

Long-term receivables comprise of $48,333 note receivable and lease receivables of $151,771.

Capital assets of $12,039,471 net of depreciation charges, which include all the City's capital assets used in governmental activities.
• Current liabilities, including accounts payable, claims and other amounts due currently, totaling $486,574.

Net investment in capital assets, $9,503,922, represents the City's investment in capital assets used in Governmental Activities, net of amounts borrowed to finance that investment. • Restricted net position totaling $6,792,227 which may be used only to construct specified capital projects, for debt service, or for community development projects. The restrictions on these funds were placed there by outsiders and cannot be changed by the City.

Unrestricted net position, the part of net position that can be used to finance day-to-day operations without constraints established by debt covenants or other legal requirements or restrictions. The City had $(119,687) of unrestricted net position as of June 30, 2023. -5-

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City of Gustine

MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2023

GOVERNMENTAL ACTIVITIES
Functional Expenses
Sources of Revenues
Use of money
and property
2%
Taxes
57%
Grants and
Other and
Transfers
4%
Charges for
services
5%
Cultural and
Community
development
8%
General
government
26%
Public safety
35%
The Functional Expenses Chart includes only the current year's expenses; it does not include capital outlays, which are now added to the City's capital assets. As the Chart shows, General Government is $1,250,021 or 26% of total government expenses, Transportation is $643,458 or 13%, Public Safety is $1,644,819, or 35%, Cultural and Recreation Services is $874,868 or 18%, and Community Development is $400,927 or 8%.

The Statement of Activities presents program revenues and expenses and general revenues in detail. All of these are elements in the Changes in Governmental Net Position summarized below. -6-

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City of Gustine

MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2023
Table 2
Changes in Governmental Net Position
Governmental
Activities
2023
Governmental
Activities
2022
Expenses
General government
Public safety
Transportation
Community development
Culture and recreation
Interest expense
Total expenses
$ 1,250,021 $
1,644,819
643,458
400,927
874,868
84,827
4,898,920
218,845
558,116
599,322
429,392
1,140,758

10.382
2,956,815
Revenues
Program revenues:

Charges for services
Operating grants and contributions
Capital grants and contributions
Total program revenues
General revenues:

Taxes
Other revenues and transfers
Interest income
Total general revenues
Total revenues
Change in net position
As the Sources of Revenue Chart and Table 2 above show, $2,128,491 or 37%, of the City's fiscal year 2023 governmental revenue, came from program revenues and $3,698,494 or 63%, came from general revenues such as taxes and interest and transfers.

Program revenues were composed of charges for services of $276,233, which include permit revenues, fees and charges used to fund expenses incurred in providing services; and $1,852,258 of grants and contributions which include streets, roads, housing, fire and police grants.

General revenues are not allocable to programs. General revenues are used to pay for the net cost of governmental programs.
- 7 -
276,233 403,991
1,100,730 1,309,677
751,528 1,869,223
2,128,491 3,582,891
3,310,003 2,884,310
267,384 139,835
121,107 120 449
3,698,494 3,144,594
5,826,985 6,727,485
$ 928,065 $ 3.770,670

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City of Gustine

MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2023
Business-type Activities
The Statement of Net Position and Statement of Activities present a summary of the City's Business-type Activities that are composed of the City's enterprise funds.

Table 3
Business-type Net Position on June 30
Business-type Business-type
2023 2022
Current assets $ 4,835,463 $ 2,384,043
Capital assets, net of accumulated depreciation 12,813,700 13,218,968 Total assets 17,649,163 15,603,011
Deferred outflows 316.789 470 745
Current liabilities 519,072 388,951
Long-term debt outstanding 2,006,806 2,289,993
Total liabilities 2.525.878 2 678 944
Deferred inflows 331 241 253,405
Net position:

Net investment in capital assets 10,957,713 11,177,964
Unrestricted 4,151,120 1,963,443
Total net position $ 15,108.833 $ 13,141.407
The net position of business-type activities increased by $1,967,426 in fiscal year 2023.

Table 4
Changes in Business-Type Net Position
Expenses
Water
Sewer
Refuse
Storm Drain
Airport
Total expenses
Revenues
Program revenues:

Charges for services
Grants and contributions
Total program revenues
General revenues:

Transfers
Interest income
Total general revenues
Total revenues
Change in net position
-8-
$
Business-Type
Activities
2023
1,585,009 $
2,025,053
828,953
83,195
298 719
4,820,929
Business-Type
Activities
2022
1,018,757
1,240,047
738,619
71,616
288,528

3.357.567
4,330,113 4,086,690
2,461,066

6.791 179 4,086,690
(81,709) (12,705)

78.885 14.317
(2.824) 1 612
6,788.355 4,088.302
$ 1.,967.426 $ 730.735

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City of Gustine

MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2023
Analyses of Major Funds
Governmental Funds
General Fund
General Fund revenues increased $476,438 this fiscal year. The actual revenues were higher than budgeted amounts.

General Fund expenditures increased $364,465 from the prior year. The expenditures were greater than budgeted amounts.

As of June 30, 2023, the General Fund's fund balance totaled $1,560,211. The unassigned portion of fund balance represents available liquid resources.

Other Governmental Funds
These funds are not presented separately in the basic financial statements.

Proprietary Funds
Water Fund - Revenues increased $2,484,904 in fiscal year 2023, and expenses increased $566,252.

Sewer Fund - Revenues increased $34,370 in fiscal year 2023, and expenses decreased $785,006.

Refuse Fund - Revenues increased $201,129 in fiscal year 2023, and expenses increased $90,334.

Storm Drain Fund - Revenues increased $1,069 in fiscal year 2023, and expenses increased $11,579.

Airport Fund - Revenues increased $47,585 in fiscal year 2023, and expenses increased $10,191.

GENERAL FUND BUDGETARY HIGHLIGHTS
It is the City's policy to amend the budget at year end to match the actual amounts. The amendments are approved by the City Council. The original budget was not modified during the fiscal year ended June 30, 2023.
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City of Gustine

MANAGEMENTS DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2023

CAPITAL ASSETS
GASB Statement 34 requires the City to record all its capital assets including infrastructure, which was not recorded in prior years. Infrastructure includes roads, bridges, signals and similar assets used by the entire population.

In fiscal year 2023, the City reported the cost of all its infrastructure assets and computed the amount of accumulated depreciation for these assets based on their original acquisition dates. At the end of fiscal year 2023 the cost of infrastructure and other capital assets recorded on the City's financial statements was as shown in Table 5 below:

Table 5
Capital Assets at Year-end
Balance at
June 30, 2023
Balance at
June 30, 2022
Governmental Activities
Land (not depreciated)
Construction in progress (not depreciated)
Buildings
Road network
Equipment
Less: accumulated depreciation
Governmental activity capital assets, net
Business-type Activities
Land (not depreciated)
Construction in progress (not depreciated)
Plant and improvement
Machinery and equipment
Less: accumulated depreciation
Business-type activity capital assets, net
$
$
2,933,628 $ 2,933,628
4,505,034
13,434,009 13,434,009
7,634,629 3,099,595
(11,188,566) (10,753,298)
12,813.700 $ 13.218.968
$ 508,810 $ 508,810
911,543 1,207,997
5,259,350 4,738,111
20,000,000 20,000,000
2,090,777 2,040,777
(16,731,009) (16,248,623)
$ 12,039,471 S 12247.072
Details on capital assets and current year's additions can be found in Note 4E.

The City depreciates all its capital assets over their estimated useful lives, as required by GASB Statement

34. The purpose of depreciation is to spread the cost of a capital asset over the years of its useful life so that an allocable portion of the cost of the asset is borne by all users. Additional information on depreciable lives may be found in Note 4E to the financial statements.
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City of Gustine

MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Fiscal Year Ended June 30, 2023

DEBT ADMINISTRATION
The City made all scheduled repayments of existing debt. Each of the City's debt issues are discussed in detail in Note 4F to the financial statements. As of June 30, 2023, the City's debt comprised:

Table 6
Outstanding Debt
June 30, 2023 June 30, 2022
Governmental Activity Debt:

Certificates of participation
Cal Pers Prepayment 2022 Bond
Compensated absences
Net pension liability
Total
Business-type Activity Debt:

Loans/notes payable
Certificates of participation
Compensated absences
Net pension liability
Total
$
$
$
$
269,332 $ 274,332
2,266,216 2,353,711
85,477 99,411
1,509,893 1,762,222

4.130,918 S 4.489.676
655,320 $ 815,338
1,200,667 1,225,667
57,799 100,073
287 599 335,662
2,201.,385 S 2.476.740

CONTACTING THE CITY'S FINANCIAL MANAGEMENT
This Annual Financial Report is intended to provide citizens, taxpayers, and creditors with a general overview of the City's finances. Questions about this report should be directed to the City of Gustine, at 352 Fifth Street, Gustine, CA 95322.
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City of Gustine

STATEMENT OF NET POSITION
June 30, 2023
Primary Government
Governmental Business-type
Activities Activities Total
ASSETS
Cash and investments $ 8,045,705 $ 4,263,382 $ 12,309,087 Receivables 317,683 572,081 889,764
Notes receivable 48,333 48,333
Leases receivable 151,771 151,771
Nondepreciable capital assets 1,420,353 2,933,628 4,353,981 Depreciable capital assets, net 10,619,118 9,880,072 20,499,190 Total assets 20,602,963 17,649,163 38,252,126

DEFERRED OUTFLOWS OF RESOURCES
Pension related deferred outflows 1,986,105 316,789 2,302,894 Total deferred outflows of resources 1,986,105 316,789 2,302,894

LIABILITIES
Accounts payable 165,071 251,534 416,605
Compensated absences 85,477 57,799 143,276
Deposits and other liabilities 236,026 72,959 308,985
Noncurrent liabilities:

Due within one year 91,314 194,579 285,893
Due in more than one year 2,444,235 1,661,408 4,105,643 Net pension liability 1,509,893 287,599 1,797,492
Total liabilities 4,532,016 2,525,878 7,057,894

DEFERRED INFLOWS OF RESOURCES
Leases 141,581 141,581
Pension related deferred inflows 1,739,009 331,241 2,070,250 Total deferred inflows of resources 1,880,590 331,241 2,211,831 Net investment in capital assets 9,503,922 10,957,713 20,461,635 Restricted 6,792,227 6,792,227
Unrestricted ( deficit) (119,687) 4,151,120 4,031,433
Total net position $ 16,176,462 $ 15,108,833 $ 31,285,295 The accompanying notes are an integral part of these financial statements. - 12-

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City of Gustine

STATEMENT OF ACTIVITIES
For the Year Ended June 30, 2023
Net (Expense) Revenue and
Program Revenues Changes in Net Position
Operating Capital Primary_Government
Charges for Grants and Grants and Governmental Business-type Expenses Services Contributions Contributions Activities Activities Total Function/Programs
Primary government:

Governmental activities
General government $ 1,250,021 $ - $ 723,550 $ - $ (526,471) $ - $ (526,471) Public safety 1,644,819 19,253 377,180 (1,248,386) (1,248,386) Transportation 643,458 751,528 108,070 108,070
Community development 400,927 34,683 (366,244) (366,244) Cultural and recreation 874,868 222,297 (652,571) (652,571) Interest and other charges 84,827 (84,827) (84,827)
Total governmental activities 4,898,920 276,233 1,100,730 751,528 (2.770.429) (2.770.429) Business-type activities:

Water 1,585,009 1,414,800 2,419,787 2,249,578 2,249,578 Sewer 2,025,053 1,932,455 (92,598) (92,598)
Refuse 828,953 796,146 (32,807) (32,807)
Storm drain 83,195 42,592 (40,603) (40,603)
Airport 298,719 144,120 41,279 (113,320) (113,320)
Total business-type activities 4,820,929 4,330,113 2,461,066 1,970,250 1,970,250 Total primary government $ 9,719,849 $ 4,606,346 $ 3,561.796 $ 751,528 (2,770,429) 1,970,250 (800.179) General revenues:

Property taxes 845,563 845,563
Utility user taxes 373,402 373,402
Sales taxes 1,006,253 1,006,253
Business licenses/franchise fee 965,576 965,576
Other taxes 119,209 119,209
Unrestricted investment earnings 121,107 78,885 199,992 lnterfund transfers 81,709 (81,709)
Other revenue 185,675 185,675
Total general revenues and transfers 3,698,494 (2,824 3,695,670 Changes in net position 928,065 1,967,426 2,895,491
Net position-beginning 17,602,108 13,141,407 30,743,515 Prior period adjustments (2.353.711) (2,353,711)
Net position beginning of period restated 15,248,397 13,141,407 28,389,804 Net position-ending $ 16,176,462 $ 15,108,833 $ 31,285,295 The accompanying notes are an integral part of these financial statements. - 13-

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City of Gustine

BALANCE SHEET

GOVERNMENTAL FUNDS
June 30, 2023
Non-major Total
Governmental Governmental
General Funds Funds
ASSETS
Cash and investments $ 1,694,511 $ 6,351,194 $ 8,045,705 Receivables 213,308 104,375 317,683
Lease receivable 151,771 151,771
Due from other funds 310,545 310,545
Long-term note receivable 48,333 48,333
Total assets $ 2,059,590 $ 6,814,447 $ 8,874,037

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable $ 128,308 $ 36,763 $ 165,071
Due to other funds 310,545 310,545
Deposit and other liabilities 229,489 6,537 236,026
Total liabilities 357,797 353,845 711,642
Deferred inflows of resources
Leases 141,582 141,582
Fund balances:

Restricted 6,792,227 6,792,227
Assigned for Capital Projects 881,290 881,290
Assigned for Community Development 254,805 254,805
Unassigned (deficit) 424,116 (331,625) 92,491
Total fund balances 1,560,211 6,460,602 8,020,813
Total liabilities, deferred inflows of resources, and
fund balances $ 2,059,590 $ 6,814,447 $ 8,874,037
Reconciliation of the Governmental Fund Balances to the Governmental Activities Net Position Total governmental fund balances $ 8,020,813
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets used in governmental activities are not financial resources and therefore, are not reported in the funds. 12,039,471
Long-term liabilities, including certificates of participation, accrued compensated absences, and pensions, are not due and payable in the current period and therefore are not reported in the funds. (3,883,822)
Net position of governmental activities $ 16,176,462
The accompanying notes are an integral part of these financial statements. - 14-

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City of Gustine

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
For the Year Ended June 30, 2023
Non-Major Total
Governmental Governmental
General Funds Funds

REVENUES
Property taxes $ 845,563 $ - $ 845,563
Sales taxes 1,006,253 1,006,253
Business licenses/franchise fee 504,116 373,402 877,518 Other taxes 119,209 119,209
Licenses and permits 455,700 5,760 461,460
Fines and forfeitures 16,398 2,855 19,253
Use of money and property 120,996 111 121,107
Intergovernmental 315,858 1,536,400 1,852,258
Charges for services 34,683 222,297 256,980
Other revenue 108,533 77,142 185,675
Total revenue 3,527,309 2,217,967 5,745,276

EXPENDITURES
Current:

General government 597,706 24,636 622,342
Public safety 1,540,192 104,627 1,644,819
Transportation 161,072 161,072
Community development 400,927 400,927
Cultural and recreation 245,438 629,430 874,868
Debt service:

Principal 92,495 92,495
Interest 84,827 84,827
Capital outlays 274,785 274,785
Total expenditures 2,961,585 1,194,550 4,156,135
Excess (deficiency) of revenues
over (under) expenditures 565,724 1,023,417 1,589,141

OTHER FINANCING SOURCES (USES)
Transfers in 134,000 241,422 375,422
Transfers out (47.576) (246,137) (293.713)
Total other financing sources (uses) 86,424 (4715) 81,709 Net changes in fund balances 652,148 1,018,702 1,670,850 Fund balances-beginning 908,063 5,441,900 6,349,963
Fund balances-ending $ 1,560,211 $ 6,460,602 $ 8,020,813 The accompanying notes are an integral part of these financial statements. - 15-

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City of Gustine

RECONCILIATION OF THE STATEMENT OF REVENUES,

EXPENDITURES, AND CHANGES IN FUND BALANCES

OF GOVERNMENTAL FUNDS
TO THE

STATEMENT OF ACTIVITIES
For the Year Ended June 30, 2023
Amounts reported for governmental activities in the statement of activities are different because:

Net change in fund balances-total governmental funds
Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which depreciation ($482,384) exceeded capital outlays ($274,785) in the current period.

Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds, including accrued compensated absences and the net change in pension expense.

Governmental funds report debt principal payments as expenditures. However, in the statement of activities principal payments are reported as a reduction of long-term debt.
$ 1,670,850
(207,601)
(627,679)
92,495
Change in net position of governmental activities
The accompanying notes are an integral part of these financial statements. - 16-
$ 928,065

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City of Gustine

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
June 30, 2023
Enterprise Funds
Water Sewer Refuse Storm Drain Airport Total
ASSETS
Current assets:

Cash and investments $ 726,021 $ 3,537,361 $ - $ - $ . $ 4,263,382 Receivables 218,454 220,543 118,214 5,931 8,939 572,081 Due from other funds 447,349 447,349
Total current assets 944,475 4,205,253 118,214 5,931 8,939 5,282,812 Noncurrent assets:

Nondepreciable capital assets 2,912,778 20,850 2,933,628 Depreciable capital assets, net 5,143,707 3,554,110 1,778 109,344 1,071,133 9,880,072 Total noncurrent assets 5,143,707 6,466,888 1,778 109,344 1,091,983 12,813,700 Total assets 6,088,182 10,672,141 119,992 115,275 1,100,922 18,096,512

DEFERRED OUTFLOWS OF RESOURCES
Pension related deferred outflows 98,997 217,792 316,789 Total deferred outflows of resources 98,997 217,792 316,789

LIABILITIES
Current liabilities:

Accounts payable 18,469 176,916 53,082 3,067 251,534
Due to other funds 231,749 56,307 159,293 447,349
Accrued compensated absences 29,547 16,049 1,050 1,268 9,885 57,799 Deposits and other liabilities 72,959 72,959
Loans/notes payable-current 32,445 114,503 21,965 168,913 Certificates of participation payable-current 20,333 5,333 25,666 Total current liabilities 173,753 312,801 285,881 82,607 169,178 1,024,220 Noncurrent liabilities:

Loans/notes payable 134,254 265,116 87,038 486,408
Certificates of participation payable 911,000 264,000 1,175,000 Net pension liability 89,874 197,725 287,599
Total noncurrent liabilities 1,135,128 726,841 87,038 1,949,007 Total liabilities 1,308,881 1,039,642 285,881 169,645 169,178 2,973,227

DEFERRED INFLOWS OF RESOURCES
Pension related deferred inflows 103.513 227,728 331,241 Total deferred inflows of resources 103.513 227,728 331,241

NET POSITION
Net investment in capital assets 4,045,675 5,817,936 1,778 341 1,091,983 10,957,713 Unrestricted (deficit) 729.110 3,804,627 (167.667) (54,711) (160.239) 4.151,120 Total net position s 4,774,785 $ 9,622,563 s (165.889) $ (54.370) s 931,744 $ 15,108.833 The accompanying notes are an integral part of these financial statements. - 17

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City of Gustine

STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION

PROPRIETARY FUNDS
For the Fiscal Year Ended June 30, 2023
Business-Type Activities-Enterprise Funds
Water Sewer Refuse Storm Drain Airport Totals
Operating revenues
Charges for services $ 1,414,800 $ 1,930,848 $ 770,430 $ 41,337 $ 139,031 $ 4,296,446 From other agencies 2,419,787 41,279 2,461,066
Other revenues 1,607 25,716 1,255 5,089 33,667
Total operating revenues 3,834,587 1,932,455 796,146 42,592 185,399 6,791,179 Operating expenses
Salaries and benefits 578,865 796,466 81,083 16,113 95,085 1,567,612 Services, materials and supplies 840,668 983,492 747,743 49,099 121,976 2,742,978 Depreciation/amortization 126,550 211,312 127 15,621 81,658 435,268 Total operating expenses 1,546,083 1,991,270 828,953 80,833 298,719 4,745,858 Operating income (loss) 2,288,504 (58,815) (32,807) (38,241) (113,320) 2,045,321 Nonoperating revenues (expenses):

Interest income 78,885 78,885 Interest expense (38.926) (33.783) (2,362) (75,071) Total nonoperating revenue (expense) (38,926) 45,102 (2,362) 3,814 Income before contributions and transfers 2,249,578 (13.713) (32,807) (40,603) (113,320) 2,049,135 Other financing sources (uses):

Transfers in 23,574 23,574 Transfers out (58.535) (46.748) (105,283) Total other financing sources (uses) (58,535) (23.174) (81,709) Change in net position 2,191,043 (36,887) (32,807) (40,603) (113,320) 1,967,426 Net position, beginning 2,583,742 9,659,450 (133,082) (13,767) 1,045,064 13,141,407 Net position, ending $ 4,774,785 $ 9,622,563 $ (165,889) $ (54,370) $ 931,744 $ 15,108,833 The accompanying notes are an integral part of these financial statements. - 18 -

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City of Gustine

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
For the Year Ended June 30, 2023
Business-Type Activities-Enterprise Funds
Water Sewer Refuse Storm Drain Airport Totals

CASH FLOW FROM OPERATING ACTIVITIES
Receipts from customers and users $ 3,811,209 $ 1,838,133 $ 768,830 $ 42,348 $ 184,584 $ 6,645,104 Payments to suppliers (2,397,192) 551,393 (675,233) (10,254) (89,404) (2,620,690) Payments to employees (535,817) (684.268) (93,597) (17.295) (95.180) (1426.157) Net cash provided/(used) by operating activities 878,200 1,705,258 14,799 2.598.257

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Transfers in from other funds 23,574 23,574
Transfers out to other funds (58,535) (46,748) (105,283) Net cash provided/(used) by noncapital financing activities (58,535) (23,174) (81.709)

CASH FLOWS FROM CAPITAL AND RELATED FINANCING

ACTIVITIES
Principal paid on loans, bonds and capital leases (54,718) (117,862) (12,437) (185,017) Interest paid on loans, bonds and capital leases (38,926) (33,783) (2,362) (75,071) Purchase of capital assets (30.ooo) (30.00o)
Total nonoperating revenue (expense) (93.644) (181.645) (14,799) (290,088)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest and dividends on investments 78,885 78,885
Net cash provided by investing activities 78,885 78,885 Net increase/(decrease) in cash and cash equivalents 726,021 1,579,324 2,305,345 Cash and cash equivalents-beginning of year 1,958,037 1,958,037 Cash and cash equivalents-end of year $ 726,021 s 3,537.361 s $ - $ - $ 4,263,382 Reconciliation of operating income to net cash
provided/(used) by operating activities:

Operating income/(loss) $ 2.288.504 $ (58.815) $ (32.807) $ (38.241) $ (113.320) S 2,045,321 Adjustments to reconcile operating income
to net cash provided (used) by operating activities
Depreciation/amortization expense 126,550 211,312 127 15,621 81,658 435,268 (lncrease)/decrease in accounts receivable (23,378) (94,322) (27,316) (244) (815) (146,075) (lncrease)/decrease interfund receivable 1,414,861 1,414,861 (lncrease)/decrease in deferred outflows - pension 48,111 105,845 153,956 lncrease/(decrease) in accounts payable (1,923) 120,024 (1,072) (598) (3,662) 112,769 lncrease/(decrease) in interfund payable (1,564,120) 73,582 39,443 36,234 (1,414,861) lncrease/(decrease) in accrued compensated absences (14,367) (14,116) (12,514) (1,182) (95) (42,274) lncrease/(decrease) in deposits 9,519 9,519
lncrease/(decrease) in net pension liability (15,020) (33,043) (48,063) lncrease/(decrease) in deferred inflows - pension 24,324 53,512 77,836 Total adjustments (1.410.304) 1,764,073 32,807 53,040 113,320 552,936 Net cash provided/( used) by operating activities $ 878,200 $ 1,705,258 $ - $ 14,799 $ - $ 2,598,257 The accompanying notes are an integral part of these financial statements. - 19-

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NOTE 1-
City of Gustine

NOTES TO FINANCIAL STATEMENTS
June 30, 2023

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of Gustine, California (the City) is a municipal corporation, operating as a general law city of the State of California and as such can exercise the powers specified by the constitution and laws of the State of California. The City is governed by an elected five-member City Council under the administration of an appointed City Manager. The City provides a full range of municipal services including police, fire, water, wastewater, storm drainage, solid waste, construction and maintenance of streets, planning and zoning, code enforcement, parks, recreation programs, and cultural activities.

B. Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all the non-fiduciary activities of the primary government and its component units. The effects of interfund activity have been removed from these statements.

Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.

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

Fund Financial Statements: The underlying accounting system of the City is organized and operated based on separate funds, each of which is a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and how spending activities are controlled.

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

C. Measurement Focus, Basis of Accounting and Financial Statement Presentation The government-wide financial statements are reported using the "economic resources" measurement focus and the accrual basis of accounting as are the proprietary fund financial statements. Fiduciary fund financial statements are reported using the accrual basis of accounting but do not have a measurement focus since agency funds and private-purpose funds are the only fiduciary funds the City reports. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows.

Property taxes are recognized as revenue in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
- 20-

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NOTE 1-
City of Gustine

NOTES TO FINANCIAL STATEMENTS
June 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation (continued) Governmental fund financial statements are reported using the "current financial resources" measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are available when they are collected within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of "the end of the current fiscal period." Expenditures generally are recorded when liability is incurred.

However, debt service expenditures as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.

Non-current portions of long-term receivables due to governmental funds are reported on their balance sheets despite their spending measurement focus. Special reporting treatments are used to indicate that they should not be considered "available spendable resources", since they do not represent net current assets. Recognition of governmental fund type revenues represented by noncurrent receivables are deferred until they become current receivables. Non-current portions of other long-term receivables are reflected in the non-spendable fund balance.

Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.

Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-term debt are recorded as other financing sources rather than as a fund liability. Amounts paid to reduce long-term indebtedness are reported as fund expenditures.

Property taxes, franchise taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are measurable and available only when cash is received by the government.

The City reports the following major governmental fund:

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

The City reported the following major proprietary funds:

Water Fund - used to account for the operation and maintenance of the City's water treatment and distribution system. Revenues are primarily user charges. Rates are set periodically by the City Council.

Sewer Fund - used to account for the operation and maintenance of the City's wastewater treatment plant and collection facilities.

Refuse Fund - used to account for residential and commercial garbage collection and disposal.

Airport Fund - used to account for all airport grants as well as maintenance of the airport hangars.

Storm Drain Fund - used to account for the operation related to the City's storm drain activities. - 21-

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NOTE 1-
City of Gustine

NOTES TO FINANCIAL STATEMENTS
June 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation (concluded) As a rule, the effect of interfund activity has been eliminated from the government-wide financial statements. The exception to this general rule is payments-in-lieu of taxes. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned.

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

Proprietary funds distinguish operating revenues and expenses from non-operating items.

Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with the proprietary fund's principal ongoing operations. The principal operating revenues of the water, sewer, refuse, airport and storm drain enterprise funds are charges to customers for sales and services. The water and sewer enterprise fund recognizes as operating revenue the fees intended to recover the cost of connecting new customers to the system. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

Bond Premiums and Discounts/Issuance Costs for Governmental-Wide Financial Statements and Proprietary Funds Financial Statements - issuance costs are recognized during the current period.

Any bond premiums and discounts are capitalized and amortized over the life of the bonds. Bond proceeds, premiums and discounts are reported as other financing sources in the governmental fund financial statements.

D. Assets, Liabilities,and Net Position or Equity
Cash and Investments
The City maintains a cash and investment pool that is available for use by all funds. This pool utilizes investments authorized by the Government Code and is further defined by the City's investment policy that is reviewed annually by the City Council.

Interest income earned because of pooling is distributed to the appropriate funds based on monthend cash balances in each fund. Interest income from cash and investments with fiscal agents is credited directly to the related fund.

For the purposes of the statement of cash flows, the City considers short term and highly liquid investments (including restricted assets) to be cash and cash equivalents.

The City invests its excess cash principally in U.S. Government Securities, U.S. Treasuries, and the State of California Local Agency Investment Fund (LAIF). Investments in the LAIF are available for withdrawal on demand.

The City is also required to deposit funds with fiscal agents under the provisions of Revenue Bonds, Contracts and/or Lease Agreements. These funds are invested by the fiscal agent in instruments generally more restrictive than the City's investment policy.

Receivables
The City has not experienced any material write-off of receivables; and therefore, an "allowance for bad debts" is not included on the City's balance sheets or statements of net position. - 22-

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NOTE 1-
City of Gustine

NOTES TO FINANCIAL STATEMENTS
June 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
D. Assets, Liabilities, and Net Position or Equity (continued) Property Taxes
Secured property taxes become a lien on the property as of January 1 and are levied in two equal installments - the first due November 1 and delinquent on December 11, and the second due February 1 and delinquent April 11. Property taxes on unsecured property are due on the lien date of March 1 and become delinquent on September 1. The County of Merced is responsible for the assessment, collection and apportionment for all jurisdictions within the County, including the City of Gustine.

Lease Receivable
The City is a lessor for leases of commercial space and farm land. The City recognizes leases receivable and deferred inflows of resources in the financial statements. Variable payments based on future performance of the lessee or usage of the underlying asset are not included in the measurement of the lease receivable.

At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflows of resources are initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflows of resources are recognized as revenue over the life of the lease term in a systematic and rational method.

Key estimates and judgements include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts. • The City uses its estimated incremental borrowing rate as the discount rate for leases. • The lease term includes the non-cancellable period of the lease. Lease receipts included in the measurement of the lease receivable are composed of fixed payments from the lessee.

The City monitors changes in circumstances that would,require a remeasurement of its lease and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.

Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (roadways), are reported in the applicable governmental or business-type activities columns in the governmentwide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of more than $5,000, and an estimated useful life of at least three years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed.

Donated assets are recorded at estimated fair market value at the date donated.

The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets' lives are not capitalized.

Donated assets include developer donated land as well as improvements on the land including streets, curbs and gutters, sidewalks, street lighting and landscaping. - 23 -

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NOTE 1-
City of Gustine

NOTES TO FINANCIAL STATEMENTS
June 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
D. Assets, Liabilities, and Net Position or Equity (continued) Property, plant and equipment of the primary government is depreciated over the estimated useful lives using the straight-line method, half-year convention. Estimated useful lives are as follows:

Distribution Systems
Roadways
Buildings
Vehicles
Other Equipment
50 years
50 years
20-40 years
5-20 years
3-10 years
Compensated Absences
The liability for vested leave (vacation, compensated time off, holiday) earned but not used in governmental funds is expensed and established as a liability and is reported in the governmentwide statement of net position in the governmental activities' column. Vested leave of proprietary funds is recorded as an expense and liability of those funds as the benefits accrue. No liability is recorded for non-vesting leave such as sick leave.

Long-Term Liabilities
In the government-wide financial statements, proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are expensed when 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 financing sources. Premiums received on debt issuances are reported as other financing sources while discounts not withheld from the actual debt proceeds received are reported as debt service expenditures. Discounts withheld from the debt proceeds are reported as other financing uses.

Pensions
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the plans and additions to/deductions from the plans' fiduciary net position have been determined on the same basis as they are reported by the plans. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with benefit terms. Investments are reported at fair value.

The following timeframes are used for pension reporting:

CalPERS
Valuation Date
Measurement Date
Measurement Period
June 30, 2021
June 30, 2022
July 1, 2021 to June 30, 2022
Gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time. The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expenses.
- 24-

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NOTE 1-
City of Gustine

NOTES TO FINANCIAL STATEMENTS
June 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
D. Assets, Liabilities. and Net Position or Equity (continued) The amortization period differs depending on the source of the gain or loss. The difference between projected and actual earnings is amortized straight-line over 5 years. All other amounts are amortized straight-line over the average expected remaining service lives of all members that are provided with benefits (active, inactive, and retired) as of the beginning of the measurement period.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will report on a separate section for deferred outflows of resources. This separate financial statement element, Deferred Outflows of Resources, represents a consumption of net position that applies to a future period and so will not be recognized as an expense or expenditure until then. The City has one item that meets this criterion - pension deferrals. In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, Deferred Inflows of Resources, represents an acquisition of net position that applies to a future period and so will not be recognized as revenue until then. The City has two items that meet the criterion for this category - leases, and pension and deferrals.

Fund Balances
In the fund financial statements, governmental funds report the components of fund balance based on constraints on the specific purposes for which amounts can be spent. "Nonspendable" fund balance is not in a spendable form or has a requirement to maintain intact. "Restricted" fund balance has externally enforceable limitations on its use such as restrictions from outside parties such as creditors, granters, contributors, laws, or regulations of other governments or imposed by law through constitutional provisions or enabling legislation. "Committed" fund balance is constrained by limits imposed by the government's highest level of decision-making and can only be removed or modified by a formal action by that authority. "Assigned" fund balance is limited by City Council, the City Manager or the designated department head as delegated by City Council. "Unassigned" fund balance is the residual net resources.

The general fund is the only fund that reports a positive unassigned fund balance amount. In other governmental funds, it is not appropriate to report a positive unassigned fund balance amount.

However, in governmental funds other than the general fund, if expenditures incurred for specific purposes exceed the amounts that are restricted, committed or assigned to those purposes, it may be necessary to report a negative unassigned fund balance in that fund.

Fund Balance Flow Assumption
The City will spend the funds restricted for their purpose within those funds first followed by assigned funds for their intended purposes prior to spending any unassigned funds.

Net Position
In the government-wide financial statements and proprietary fund financial statements, net position is classified as follows:

Net Investment ln Capjtal Assets - This component of net position consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of debt that are attributable to the acquisition, construction, or improvement of those assets.

Restricted - This component of net position consists of restricted assets reduced by liabilities and deferred inflows of resources related to those assets.

Unrestricted - This component of net position is the amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets or the restricted component of net position. - 25-

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NOTE 1-
NOTE 2-
City of Gustine

NOTES TO FINANCIAL STATEMENTS
June 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (concluded)
D. Assets, Liabilities, and Net Position or Equity (concluded) Net Position Flow Assumption
When expenses are incurred for purposes for which both restricted and unrestricted components of net position are available, the City's policy is to apply the restricted component of net position first, then the unrestricted component of net position as needed.

Use of Estimates
The preparation of financial statements in conformity with U.S. 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.

Elimination of lnterfund Activity
During operations, the City has activity between funds for various purposes. Any residual balances outstanding at year end is reported as due from/to other funds and advances to/from other funds. While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Balances between the funds included in governmental activities (i.e., the governmental funds and internal service funds) are eliminated so that only the net amount is included as internal balances in the governmental activities' column. Similarly, balances between the funds included in business-type activities (i.e., the enterprise funds) are eliminated so that only the net amount is included as internal balances in the business-type activities column.

Further, certain activity occurs during the year involving transfers of resources between funds. In fund financial statements these amounts are reported as gross amounts as transfers in/out. While reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Transfers between the funds included in governmental activities are eliminated so that only the net amount is included as transfers in the governmental activities' column. Similarly, balances between the funds included in business-type activities are eliminated so that only the net amount is included as internal balances in the business-type activities column.

RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS A. Explanation of Certain Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position
The governmental fund balance sheet includes a reconciliation between fund balance - total governmental funds and net position - governmental activities as reported in the government-wide statement of net position. One element of that reconciliation explains that "capital assets are not current financial resources and therefore are not reported in the funds." The details of this $12,039,471 difference are as follows:

Capital assets
Less accumulated depreciation
Net adjustment to increase fund balance -- total governmental funds. to arrive at net position-governmental activities
$ 28,770,480
(16,731,009)
$ 12,039,471
One element of that reconciliation explains that "long-term liabilities, including notes/loans payable and pension related amounts are not due and payable in the current period and therefore are not reported in the funds." The details of this $3,883,822 difference are as follows:
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NOTE 2-
City of Gustine

NOTES TO FINANCIAL STATEMENTS
June 30, 2023
RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS (concluded} A. Explanation of Certain Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position (concluded)
Accrued compensated absences
Notes/loans payable
Pension-related amounts:

Net pension liability-governmental activities
Deferred inflows of resources
Deferred outflows of resources
Net pension related amounts
Net adjustment to reduce fund balance-total governmental. funds to arrive at net position-governmental activities $ 1,509,893
1,739,009
(1,986,105)
$ 85,477
2,535,548
1,262,797
$ 3,883,822
B. Explanation of Certain Differences Between the Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balances and the Government-wide Statement of Activities
The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between net changes in fund balances - total governmental funds and changes in net position of governmental activities as reported in the government-wide statement of activities. One element of that reconciliation explains "Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense.

The details of this $(207,601) difference are as follows:

Capital asset additions
Depreciation expense
Net adjustment to decrease net changes in fund balance-total governmental funds to arrive at changes in net positiongovernmental activities $
$
274,785
(482,386)
(207.601)
Other elements of that reconciliation state that "Some expenses reported in the statement of activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds." The details of the $(627,679) and $92,495 differences are as follows:

Accrued compensated absences
Pension expense
Net adjustment to increase net changes in fund balance-total governmental funds to arrive at changes in net positiongovernmental activities Principal payment on bonds payable
Net adjustment to increase net changes in fund balance-total governmental funds to arrive at changes in net positiongovernmental activities - 27-
$ 13,934
(641,613)
$ (627,679)
$ 92.495
$ 92,495

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NOTE 3-
City of Gustine

NOTES TO FINANCIAL STATEMENTS
June 30, 2023

STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A. Budgetary Information
Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental funds. All annual appropriations lapse at fiscal year-end.

Development of the draft City budget is a collaborative process between the department heads of all departments of the City, the Finance Director and the City Manager. Each spring, each department head meets individually with the City Manager and Finance Director to review and update needs for routine expenditures and forecast new or one-time expenses to include in the upcoming fiscal budget. The City Manager and Finance Director work to forecast revenue based upon past performance and known circumstances in the community and the economy, as well as any projections available from the state or federal government.

The appropriate budget includes the funds the City Manager anticipates spending from in the coming fiscal year. The City Manager does not normally include in the budget document any funds where activity is not expected. The City Manager takes unexpected expenditures that arise after approval of the budget, or in funds not in the budget, to the Council for approval at its meetings throughout the fiscal year. The City Manager may make transfers of appropriations between departments and accounts within a specific fund within the budgeted totals for the fund. The City Manager has the ultimate decision on what goes into the budget to be presented to the Council for approval.

The Council reviews the draft budget document as early as practical in the spring, normally during a regularly scheduled meeting. The Council must approve a budget prior to July 1 each year.

When crucial information vital to the budget is not available to a quality that staff deems reliable enough to cover the entire fiscal year, the Council then approves a preliminary budget that staff operates under until the Council approves the revised and updated budget at a later meeting.

Expenditures exceeded budgeted amounts in the General Fund by $457,757 B. Deficit Fund Equity
At June 30, 2023, the following nonmajor governmental funds had deficit fund balances:

NOTE 4-
Community Center
Re-development Housing
Swimming Pool
Pioneer Park Rehabilitation Grant Impact Fees

DETAILED NOTES ON ALL FUNDS
A. Cash and Investments
Storm Drain
Per Capita Grant
Tobacco Grant
Refuse
Recreation
CAL VIP Grant
Cash and investments as of June 30, 2023 are classified in the accompanying financial statements as follows:

LAIF
Subtotal investments
Cash on hand
Cash with banks
Total cash and investments
Cash and investments as of June 30, 2023 consist of the following:

Cash and investments in City Treasury
Total cash and investments
- 28 -
$
5,187,203
5,187,203
660
7,121,224
12,309.087
$ 12.309.087
$ 12,309,087

Page 130 of 207 ends

NOTE 4-
City of Gustine

NOTES TO FINANCIAL STATEMENTS
June 30, 2023
DETAILED NOTES ON ALL FUNDS (continued)
A. Cash and Investments (continued)
Investments Authorized by the California Government Code. The table below identifies the investment types that are authorized for public funds of the City by the California Government Code. The table also identifies certain provisions of the California Government Code that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustees that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code.

Maximum Maximum
Maximum Percentage Investment Minimum
Authorized Investment Type Maturity of Portfolio In one issuer Rating Local Agency Investment Fund (LAIF) N/A None None None
Local agency bonds 5 years None None None
U.S. Treasury obligations 5 years None None None
U.S. agency obligations 5 years None None None
Repurchase agreements 1 year None None None
Reverse repurchases and 20% of
securities lending agreements 92 days base value None None Mutual funds NIA 20% 10% Aaa
Money market mutual funds N/A 20% 10% Aaa
Collateralized bank deposits 5 years None None None
Mortgage pass-through securities 5 years 20% None AA
Bankers' acceptance 180 days 40% 30% None
Commercial paper 270 days 25% 10% A1/P1
Negotiable certificates of deposit 5 years 30% None None Medium term bank notes/ corp bonds 5 years 30% None A
Time deposits 5 years None None None
Joint Powers Authority Pool N/A None None None
County pooled investment N/A None None None
Investments Authorized by Debt Agreements. Investment of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code. The table below identifies the investment types that are authorized for investments held by bond trustees. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.

Maximum Maximum
Maximum Percentage Investment Minimum
Authorized Investment Type Maturity of Portfolio In one issuer Rating Local Agency Investment Fund Qualified NIA None None None Mutual Funds N/A None None None
Money Market Accounts N/A None None None
U.S. Treasury obligations 5 years None None None
U.S. agency obligations 5 years None None None
Disclosures Relating to 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 maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. - 29-

Page 131 of 207 ends

NOTE 4-
City of Gustine

NOTES TO FINANCIAL STATEMENTS
June 30, 2023
DETAILED NOTES ON ALL FUNDS (continued)
A. Cash and Investments (continued)
One of the ways that the City manages its exposure to interest rate risk 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. The City monitors the interest rate risk inherent in its portfolio by measuring the weighted average maturity of its portfolio.

Information about the sensitivity of the fair values of the City's investments (including investments held by bond trustees) to market interest rate fluctuations is provided in the table below that shows the distribution of the City's investment by maturity.

Investment Type
Local Agency Investment Fund (LAIF)
Total
$
$
Amount
5,187,203
5,187.,203
Weighted Average
Maturity (in years)
N/A
Investments with Fair Values Highly Sensitive to Interest Rate Fluctuations. The City's investments (including investments held by bond trustees) do not include any investments that are highly sensitive to interest rate fluctuations to a greater degree than already indicated in the information provided above.

Disclosures Relating to Credit Risk. Generally, credit risk is the risk that the issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code or debt agreements, and the actual rating as of year end for each investment type.

Ratings as of Year End
Investment Type Rating
LAIF
Total
Amount
$5,187,203
$5,187,203
Minimum
Rating
Required
N/A

AAA AA A
$ 0$ 0$ 0
$ 0 $ 0 $ 0
Not Rated
$ 5,187,203
$ 5,187,203
Concentration 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. There was no investment in any one issuer (other than mutual funds, and external investment pools) that represents 5% or more of total City investments.

Custodial Credit Risk - Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for deposits and investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party.

The California Government Code requires California banks and savings and loan associations to secure an entity's deposits by pledging government securities with a value of 110% of an entity's deposits. California law also allows financial institutions to secure entity deposits by pledging first trust deed mortgage notes having a value of 150% of an entity's total deposits. The entity's Treasurer may waive the collateral requirement for deposits which are fully insured up to $250,000 by the FDIC.
- 30-

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NOTE 4-
City of Gustine

NOTES TO FINANCIAL STATEMENTS
June 30, 2023
DETAILED NOTES ON ALL FUNDS (continued)
A. Cash and Investments (concluded)
The collateral for deposits in federal and state-chartered banks is held in safekeeping by an authorized agent of depository recognized by the State of California Department of Banking. The collateral for deposits with savings and loan associations is generally held in safekeeping by the Federal Home Loan Bank in San Francisco, California as an agent of depository. These securities are physically held in an undivided pool for all California public agency depositors.

Investment in State Investment Pool - The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City's investment in this pool is reported in the accompanying financial statements at amounts based upon the City's pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.

Fair Value Measurements - GASB Statement No. 72, Fair Value Measurements and Application, establishes a fair value hierarchy consisting of three broad levels: Level 1 inputs consist of quoted prices (unadjusted) for identical assets and liabilities in active markets that a government can access at the measurement date, Level 2 inputs consist of inputs other than quoted prices that are observable for an asset or liability, either directly or indirectly, that can include quoted prices for similar assets or liabilities in active or inactive markets, or market-corroborated inputs, and Level 3 inputs have the lowest priority and consist of unobservable inputs for an asset or liability. The valuation method used for rental properties is the Leased Fee Market method, which is dependent on the income generated from rental properties. The City's investments in the Local Agency Investment Fund and cash in banks were not subject to the recurring fair value measurements.

B. Receivables
Receivables as of June 30, 2023, for the City's individual major funds and non-major funds in the aggregate, net of the applicable allowances for uncollectible accounts.

Wastewater Refuse
General Non-Major Total Water Storm Drain Airport
Fund Funds Governmental Enterprise Enterprise Enterprise Receivables:

Intergovernmental $ 213,308 $ 104,375 $ 317,683 $ - $ $ Accounts 218,454 226,474 127,153
Other
Subtotal 213,308 107,306 317,683 218,454 226,474 127 153 Lease receivables 151,771 151,771
Note receivable 48 333 48 333
Net total receivables $ 365.079 $ 152. 708 $ 517.787 $ 218.454 $ 226,474 $ 127.153 Revenues of water, sewer, storm drain, refuse and airport enterprises are reported net of uncollectible amounts. Total uncollectible amounts related to revenues of the current period are not material at year-end.

Long-term note receivable of $48,333 consists of a note relating to the construction of the Community Health Centers of America. On January 9, 2020, the City entered into a loan agreement with the Community Health Centers of America for the purpose of constructing a health care center for the sum of One Hundred Thousand Dollars ($100,000). The note bears interest at 3 percent per annum and matures 6 years from the date of its inception, January 9, 2026. Borrower is to pay $1,916.67 per month applied to interest and principal.
- 31-

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NOTE 4-
City of Gustine

NOTES TO FINANCIAL STATEMENTS
June 30, 2023
DETAILED NOTES ON ALL FUNDS (continued)
C. Lease Receivables
T-Mobile
Farmland
Total $
Lease
Receivable
151,771
Deferred
Inflow
$ 52,502
89,080
$ 141,582
$ 54,560
97 211
The City leases ground space to MetroPCS (T-Mobile). The lease began in September 2005 and has a term of 20 years and expires on August 15, 2025. Under the lease, T-Mobile pays the City $850 per month. Rent is increased every 5 years on the anniversary date by 5%. • Years 2020 to 2025 $1,292.74 per month
The lease receivable is measured as the present value of future minimum rent payments expected to be received during the lease term at a discount rate of 3%. The rate was determined using the estimated incremental borrowing rate.

In fiscal year 2023, the City recognized $24,228 of lease revenue and $2,658 of interest revenue under the leases. The expected future minimum lease payment to be received are as follows:

Years Ended June 30 Principal Interest Total
2024 $ 24,604 $ 1,709 $ 26,313
2025 25,592 721 26,313
2026 4 364 21 4 385
Total $ 54.,560 $ 2,451 $ 57.,011
Balance Balance
7/1/22 Additions Deletions 6/30/23
Lease deferred inflow amortization $ 76.730 $ - $ 24.228 $ 52,502 The City leases farm land to Dustin Kuykendall (tenant); the current lease replaces a lease executed prior to 2017. The tenant paid the prior annual lease payment $8,060 with a balance due $9,620 at May 2017 for the first annual payment of the current lease agreement or $17,680. The lease payment increases annually by 5%. The lease has been extended with the current expiration date of March 31, 2028. The tenant pays the City annually as follows:
• Year 2024 $24,878
• Year 2025 $26,121
• Year 2026 $27,427
• Year 2027 $28,799
The lease receivable is measured as the present value of future minimum rent payments expected to be received during the lease term at a discount rate of 3%. The rate was determined using the estimated incremental borrowing rate.

In fiscal year 2023, the City recognized $22,270 of lease revenue and $4,583 of interest revenue under the leases. The expected future minimum lease payment to be received are as follows:
- 32-

Page 134 of 207 ends

City of Gustine

NOTES TO FINANCIAL STATEMENTS
June 30, 2023
NOTE 4- DETAILED NOTES ON ALL FUNDS (continued)
C. Lease Receivables (concluded)
Years Ended June 30 Principal Interest Total
2024 $ 21,048 $ 3,830 $ 24,877
2025 23,120 3,001 26,121
2026 25,337 2,090 27,427
2027 27 706 1.092 28,798
Total $ 97.211 $ 10,013 $ 107.224
Balance Balance
7/1/22 Additions Deletions 6/30/23
Lease deferred inflow amortization $ 111,350 $ - $ 22,270 $ 89,080

0. Interfund_Receivables,Payables and Transfers
Due To/From Other Funds
During operations, transactions occur between funds to account for goods received or services rendered. These receivables and payables are classified as due from or due to other funds. In addition, when funds overdraw their share of pooled cash, the receivables and payables are also classified as due from or due to other funds.
757,894
24,269
1,823
44,037
91 36,278
97,887
46,657
59,503
231,749
56,307
159,293
Due To
Other Funds
$
447,349
$ 757.894
Pioneer Park Rehabilitation Grant Impact Fees
CAL VIP Grant
Sewer Fund
Refuse Fund
Storm Drain Fund
Airport Fund
Total
Utility Tax
Community Center
Swimming Pool
Recreation
Redevelopment Housing
Per Capital Grant
Tobacco Grant
The following are due from and due to balances as of June 30, 2023:

Due From
Other Funds
$ 310,545
Transfers
Transfers are indicative of funding for capital projects, lease payments or debt service and reallocations of special revenues. The following are interfund transfers for fiscal year ended June 30, 2023:
58,535
23 574 46 748
398,996 S 398.996
Transfer In Transfer Out
$ 134,000 $ 47,576
241,422
General Fund
Utility Tax
Community Center
Swimming Pool
Recreation
Water
Sewer
Total
37,376
137,078
66,968
4,715
- 33-

Page 135 of 207 ends

City of Gustine

NOTES TO FINANCIAL STATEMENTS
June 30, 2023
NOTE 4- DETAILED NOTES ON ALL FUNDS (continued)
E. Capital Assets
Summary of change in capital assets for the year ended June 30, 2023 was as follows:

Balance Balance
7/1 /22 Additions Deletions 6/30/23
Governmental Activities
Capital assets not being depreciated:

Land $ 508,810 $ $ - $ 508,810
Construction in progress 1,207,997 224,785 521,239 911 543 Total capital assets not being depreciated: 1,716,807 224,785 521,239 1,420,353 Capital assets being depreciated:

Buildings 4,738,111 521,239 5,259,350
Road network 20,000,000 20,000,000
Equipment 2,040,777 50,000 2,090,777
Total capital assets being depreciated: 26,778,888 571,239 27,350,127 Less accumulated depreciation for:

Buildings (2,602,631) (100,576) (2,703,207)
Road network (12,333,500) (266,700) (12,600,200)
Equipment (1,312.492) (115.110) (1,427,602)
Total accumulated depreciation (16,248,623) (482,386) (16,731,009) Net capital assets being depreciated 10,530,265 88,853 10,619,118 Total net capital assets --
Governmental activities $ 12.,247.072 $ 313.638 $ 521.239 $ 12,039.471 Balance Balance
7/1/22 Additions Deletions 6/30/23
Business-type Activities
Capital assets not being depreciated:

Land $ 2,933,628 $ $ $ 2,933,628
Construction in progress 4,505,034 4,505,034
Total capital assets not being depreciated: 7,438,662 4,505,034 2,933,628 Capital assets being depreciated:

Plant and improvements 13,434,011 4,505,034 17,939,045
Machinery and equipment 3,099,595 30,000 3,129,595
Total capital assets being depreciated: 16,533,606 4,535,034 21,068,640 Less accumulated depreciation for:

Plant and improvements (8,415,404) (310,593) (8,725,997) Machinery and equipment (2,337,896) (124,675) (2,462,571) Total accumulated depreciation (10,753,300) (435,268) (11,188,568) Net capital assets being depreciated 5.780,306 4.099,766 9,880,072 Total net capital assets -
Business-type activities $ 13.218.,968 $s 4.099.,766 $ 4.505.034 $ 12,813.700 - 34-

Page 136 of 207 ends

NOTE 4-
City of Gustine

NOTES TO FINANCIAL STATEMENTS
June 30, 2023
DETAILED NOTES ON ALL FUNDS (continued)
E. Capital Assets (concluded)
Depreciation/amortization expense was charged to functions as follows:

Governmental activities depreciation expense:

Transportation
Total governmental activities depreciation expense
Business-type activities depreciation expense:

Water
Sewer
Refuse
Storm Drain
Airport
Total business-type activities depreciation expense
F. Long-term Debt
S
$
$
$
482,386
482,386
126,550
211,312
127
15,621
81,658
435,268
Summary of change in long-term debt for the year ended June 30, 2023 was as follows:

Balance Balance Current
June 30, 2022 Additions Retirements June 30, 2023 Portion Government Activities:

Certificates of participation $ 274,332 $ - $ 5,000 $ 269,332 $ 5,333 CalPers Prepayment Bond 2,353,711 87,495 2,266,216 85,981 Compensated absences 99,411 13,934 85,477
Net pension liability 1,762,222 252,329 1,509,893
Total s 4489 676 $ $ 358 758 $ 4, 130.918 $ 91.314
Balance Balance Current
June 30, 2022 Additions Retirements June 30, 2023 Portion Business-type Activities:

Loans/notes payable $ 475,889 $ - $ 97,835 $ 378,054 $ 103,018 Van-Con Truck Lease 339,449 62,183 277,266 65,895
Certificates of participation 1,225,667 25,000 1,200,667 25,666 Compensated absences 100,073 42,274 57,799
Net pension liability 335,662 48,063 287,599
Total $ 2.476 740 S - $ 275 355 $ 2.201.385 $ 194,579
Governmental activities long-term debt
2011 COP - City Hall Project
On November 1, 2011, the City agreed to issue certificates of participation in the amount of $950,000. The proceeds from this issue were used to finance a portion of the cost of construction and remodeling associated with the city hall project. The certificates are being repaid one-third each by Water Enterprise, Sewer Enterprise, and the General Fund. The certificates have an interest rate of 3.75% and the final payment is scheduled for November 1, 2051. The governmental activity's balance outstanding as of June 30, 2023 was $269,332 and the Business-type portion was $538,668.

The annual debt service requirements for the government activities and business-type activities share of city hall project certificates of participation payable outstanding at June 30, 2023, are as follows:
- 35-

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Gustine City CouncilAugust 19, 2025

Gustine City Council
August 19, 2025