Healdsburg City Council
January 23, 2023

CITY OF HEALDSBURG

CITY COUNCIL/REDEVELOPMENT SUCCESSOR AGENCY

REGULAR MEETING AGENDA
City Hall Council Chamber Meeting Date: January 23, 2023 401 Grove Street Time: 6:00 PM
Healdsburg, CA 95448 Date Posted: January 18, 2023
(707) 431-3317
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CORONAVIRUS (COVID-19) ADVISORY NOTICE
Consistent with Government Code section 54953(e), City Council Members will be participating in this meeting either via Zoom Webinar or in person, socially distanced, in the Council Chamber at 401 Grove Street.

How to Observe the Meetings
To maximize public safety while maintaining transparency and public access, the Healdsburg City Council will be using Zoom Webinar service to allow remote participation. Members of the public who only wish to watch the meeting live or recorded can do so by using the link http://healdsburgca.iqm2.com/Citizens/default.aspx or watching it on the City’s Facebook Page www.facebook.com/cityofhealdsburg.

To Watch the Meeting and Submit Public Comment as Part of the Zoom Webinar:

To join by computer, tablet, or mobile device:

1. Go to https://zoom.us/join and type in the Webinar ID: 811 5592 2246 or follow this link:
https://cityofhealdsburg-org.zoom.us/s/81155922246 (Pre-registration for the meeting is not required.)

2. Fill in your full name, verify you are not a robot (if required), and click “Join”.

3. If the meeting host has started the Webinar, you should join automatically. If the meeting host has not started the Webinar, remain in the Webinar and it will start shortly.

To join by phone:

1. Dial 669-900-9128 or 253-215-8782 or 346-248-7799.

2. Enter the meeting ID: 811 5592 2246 and press # #.

3. If the meeting host has started the meeting, you should join automatically. If the meeting host has not started the meeting, remain in the meeting and it will start shortly.

To Submit Public Comment
By computer, tablet, or mobile device:

1. In the bottom center of the screen is a hand icon, click on “Raise Hand”. The hand icon will place you in line to speak.

City Council/RSA Regular Meeting Agenda
January 23, 2023

2. When it is your turn to comment, the meeting moderator will call upon you to comment.

State your first name, last name, address, and comment. Each speaker will be given no more than three (3) minutes to make your comment.

3. When you are done commenting, please remember to lower hand.

By phone:

1. Press *9 to raise your hand.

2. When it is your turn to comment, the meeting moderator will call the last four digits of your phone number. Press *6 to speak at that time. State your first name, last name, address, and comment. Each speaker will be given no more than three (3) minutes to make your comment.

3. At the conclusion of your comments or when three minutes has passed, the meeting host will remove your ability to talk.

Americans with Disabilities Act Accommodations
Any member of the public who needs accommodations should email the City Clerk at [email protected] or by calling 707-431-3317. The City Clerk will use their best efforts to provide reasonable accommodations to provide as much accessibility as possible while also maintaining public safety in accordance with the city procedure for resolving reasonable accommodation requests. All reasonable accommodations offered will be listed on the city website at https://www.ci.healdsburg.ca.us/406/ada---public-accessibility.

City Council/RSA Regular Meeting Agenda
January 23, 2023

1. CALL TO ORDER/ROLL CALL
A. Pledge of Allegiance
B. Approval of Agenda

2. REPORT ON CLOSED SESSION(S)

3. ANNOUNCEMENTS/PRESENTATIONS
A. Presentation on the formation of the Alexander Valley Water District City staff have been contacted by representatives of the Russian River Property Owner’s Association who are working to form a new water district that would cover agricultural properties in the Alexander Valley. The proposed district would not include properties in the City of Healdsburg and the City would not have a formal role in the formation process, but it could potentially work on issues or projects that are relevant to Healdsburg’s water supply. The group has requested an opportunity to provide a presentation to the City Council to receive feedback and answer questions.

4. CITY MANAGER REPORTS

5. PUBLIC COMMENTS ON ITEMS ON THE CONSENT CALENDAR AND NON

AGENDA ITEMS
This time is set aside to receive comments from the public regarding matters of general interest not on the agenda, but related to City Council/RSA business. Pursuant to the Brown Act, however, the City Council cannot consider any issues or take action on any requests during this comment period. Public comment on non-agenda items is limited to thirty (30) minutes total for all speakers, with each speaker given no more than three (3) minutes. If there are more than ten (10) audience/public comment speakers, the Mayor may reduce each speaker’s time from three (3) minutes so that all speakers have an equal time to speak. At the Mayor’s discretion, the public comment period may be extended past 30 minutes. Members from the public wishing to speak on a Consent Agenda item should notify the Mayor during Public Comments.

6. CONSENT CALENDAR
The following items listed on the Consent Calendar are considered routine in nature or have been previously reviewed by the Council and require little or no further discussion by the Council, public, or applicant and action will be taken by the City Council by a single motion. A Councilmember may request that an item be removed from the Consent Calendar and action taken separately. Consent by a majority of the Councilmembers present will be required in order to remove the item. In the event an item is removed, the matter will be considered immediately following the adoption of the Consent Calendar.

City Council/RSA Regular Meeting Agenda
January 23, 2023

A. Approval of Minutes
By motion, approve the August 15, 2022 Regular Meeting Minutes and the September 6, 2022 Special Meeting Minutes.

B. Monthly Investment Report for November 2022
Receive and approve the Monthly Investment Report for November 2022.

C. Disbursement Report for Withdrawals During the Month of November 2022 By motion, approve the Disbursement Report for November 2022.

D. BloodRoot Wines Special Event Requests for BloodRoot Ramble on June 10, 2023 By motion, approve the following actions that are needed for BloodRoot Wines’ BloodRoot Ramble in West Plaza Park on Saturday June 10, 2023:

1. Waive Healdsburg Municipal Code Section 12.28.2209(B) that prohibits the consumption of alcohol in City parks unless authorized by the City Council under Section 12.28.220(B) on Saturday, June 10, 2023 from Noon to 7:00 p.m.

2. Grant an exception to Healdsburg Special Events Policy Section 2 that prohibits use of a downtown event venue for more than 24 hours, effective 8:00 a.m., Friday, June 9, 2023 to Noon, Sunday, June 11, 2023.

3. Waive Section 3b of the Healdsburg Special Events Policy that prohibits restricting access to West Plaza Park from Friday, June 9 at 8:00 a.m. until Sunday, June 11 at Noon.

CEQA Exemption: The project is categorically exempt pursuant to California Environmental Quality Act (“CEQA”) Guidelines Sections 15304 Class 4(e) Minor Alterations to Land, and 15061(b
E. Public Utility Easement located upon 440 Lincoln Street, APN 002-073-025 Adopt a Resolution accepting a public utility easement from Jessica and Christopher Pilling at 440 Lincoln Street, APN 002-073-025.

F. Side Letter Agreement with HPOA
Adopt a Resolution approving a Side Letter amending the Memorandum of Understanding between the City of Healdsburg and the Healdsburg Police Officers’ Association (HPOA) to modify the language regarding patrol shifts as outlined in VI.A and authorizing the City Manager to execute the Side Letter.

City Council/RSA Regular Meeting Agenda
January 23, 2023

G. Addition of Discretionary User Fees Related to the Electric and Water Service Adopt a Resolution amending Resolution No. 147-2019 to add certain discretionary user fees related to city electric and water service.

H. Audited Financial Statement for the Fiscal Year Ending June 30, 2022 By motion, approve the fiscal year 2021-22 audited financial statements based on an audit performed in accordance with Government Auditing Standards.

I. Cannabis Management Services Contract with HdL Companies Adopt a Resolution approving a Professional Services Agreement with HdL Companies for the provision of cannabis management services, authorizing the City Manager to execute the agreement and amend the Fiscal Year 2022-23 budget.

J. Grove Street Neighborhood Plan Implementation (Complete Streets) OBAG 3 Application
Adopt a Resolution approving the request to the Metropolitan Transportation Commission (MTC) for One Bay Area Grant (OBAG 3) funding in the amount of $2,217,000 for the Grove Street Neighborhood Plan Implementation (Complete Streets).

K. Appointment to the Sonoma County Continuum of Care Board By motion, appoint Margaret Sluyk to the Sonoma County Continuum of Care Board as the North Sonoma County representative and Stephen Sotomayor as the alternate member to North County seat on the CoC Board.

L. Authorizing Financial Institution Check Signers and the Investment of Monies in the Local Agency Investment Fund

1. Adopt a Resolution designating authorized financial institution check signers for the City and rescinding Resolution No. 57-2020; and

2. Adopt a Resolution authorizing investment of monies in the Local Agency Investment Fund deposits and authorized officers and rescinding Resolution No. 86- 2020.

M. Approve the Purchase of a Replacement Rotating Assembly for the Centrifuge at the Water Reclamation Facility
City Council/RSA Regular Meeting Agenda
January 23, 2023

Adopt a Resolution determining that the repair and replacement of the centrifuge at the Water Reclamation Facility is exempt from California Environmental Quality Act (CEQA) review pursuant to CEQA Guidelines Section 15301, and authorizing the City Manager to approve the purchase of a replacement rotating assembly for the centrifuge at the Water Reclamation Facility.

N. Agreement with T&R Communications for Police Department Network Re-cabling Adopt a Resolution approving and authorizing the City Manager to execute a purchase agreement with T & R Communications, Inc. in the amount of $110,396 for Police Department re-cabling.

O. Resolution in Support of an Application for FY 2023-2024 Community Development Block Grant CARES Act for the L&M Village
Adopt a Resolution in support of an application for the FY 2023-2024 Community Development Block Grant CARES Act for the L&M Village, and authorizing the City Manager to execute the agreement and any other documents necessary to complete the transaction.

P. Amendment of Contract with DRM Builders for Rehabilitation of the L&M Village to Increase the Contract Contingency by 5.5% in the Amount of $73,470 Adopt a Resolution increasing the contract contingency for the rehabilitation of the L&M Village, amending the Fiscal Year 2022-2023 budget increasing appropriations to the General Capital Replacement Fund from the L&M Operational Fund, and authorizing the City Manager to take the necessary actions to effectuate this action.

Q. Professional Services Agreement with InterWest for Plan Review and Inspection Services
Adopt a Resolution approving a Professional Services Agreement with InterWest to provide plan review and inspection services for the city and authorizing the City Manager to execute the Agreement with a not to exceed amount of $250,000.

R. Reduction of Posted Speed Limit on Chiquita Road between Grove Street and US101
Introduce for first reading, by title only, waiving further reading of the text, an ordinance amending Chapter 10.50.050 of the Healdsburg Municipal Code, Prima Facie Streets Established by Engineering and Traffic Study.

S. Special Event and Public Recreation Area Revisions
City Council/RSA Regular Meeting Agenda
January 23, 2023

Introduce for first reading, by title only and waiving reading of the text, "An Ordinance of the City Council of the City of Healdsburg" amending code Chapter 8.24 (Public Places and Dwellings, Multi-Use Smoking).

T. Resolution Authorizing Remote Meetings
Adopt a Resolution authorizing remote meetings of the City Council and other legislative bodies.

7. PUBLIC HEARINGS
None.

8. OLD BUSINESS
A. Appointment of Planning Commissioner
By motion, appoint one applicant to the Planning Commission for a term of one year and six months due to expire June 30, 2024.

9. NEW BUSINESS
A. Community Wildfire Protection Plan

1. Receive presentation; and

2. Adopt a Resolution adopting the City of Healdsburg Community Wildfire Protection Plan as an annex to the 2018 City of Healdsburg Local Hazard Mitigation Plan.

B. Fiscal Year 2022-23 Mid-Year City Council Goal Update Receive report on the status on the City Council fiscal year 2022-23 Goals as of December 31, 2022.

C. Appoint Council Subcommittee to Interview Parks and Recreation Commission Applicants
Consider appointing a Council subcommittee to interview the applicants for the Parks and Recreation Commission.

City Council/RSA Regular Meeting Agenda
January 23, 2023

10. COUNCIL REPORTS ON MATTERS OF INTEREST OCCURRING SINCE

PREVIOUS REGULAR MEETING/EXPENSE REIMBURSEMENT REPORTS

11. WRITTEN COMMUNICATIONS

12. ADJOURN CITY COUNCIL / RSA MEETING

13. FUTURE AGENDA ITEMS
A. Future Agenda Items
Some of the items planned for the February 6, 2023 Council Meeting include, but are not limited to:
• Camping Ordinance Discussion
• Black History Month Proclamation
• Investment Report - December 2022
• Disbursement Report - December 2022
• Loan Agreement Amendment for the Healdsburg Scattered Site Affordable Housing Project
• Professional Services Agreement with Coastland Civil Engineering • Mayors and Councilmembers letters of interest
• Appointments to the Parks and Recreation Commission
• Second reading of the Speed Reduction Ordinance
Some of the items planned for the February 21, 2023 Council Meeting include, but are not limited to:
• Update on Park Financing Options
• Appeal of Planning Commission Determination for 891 Grove Street • Tentative Subdivision Map for Saggio Hills Affordable Housing Project • 2022-23 Mid-Year Budget Review
Some of the items planned for the March 6, 2023 Council Meeting include, but are not limited to:
• North Village Development Agreement Amendment
• Discussion on Electric Rates
City Council/RSA Regular Meeting Agenda
January 23, 2023

Some of the items planned for the March 10, 2023 Council Meeting include, but are not limited to:
• City Council Goal Setting Session
Some of the items planned for the March 20, 2023 Council Meeting include, but are not limited to:
• Police Department Annual Update
• Housing Annual Progress Report
• General Plan Annual Progress Report
• Growth Management Ordinance Annual Report
• Land use Code Amendments and RFP Discussion for Cannabis Policy These agenda items may be delayed or removed before the meeting. Please review the agenda for that meeting when it is published to ensure that you can voice your opinion about issues you are concerned about.

SB 343 - DOCUMENTS RELATED TO OPEN SESSION AGENDAS: Any writings or documents provided to a majority of the City Council/Redevelopment Successor Agency Board regarding any item on this agenda after the posting of this agenda and not otherwise exempt from disclosure, will be made available for public review in the City Clerk's Office located at City Hall, 401 Grove Street, Healdsburg, during normal business hours. If supplemental materials are made available to the members of the City Council/Redevelopment Successor Agency Board at the meeting, a copy will be available for public review at the City Hall Council Chambers, 401 Grove Street, Healdsburg, CA 95448.

These writings will be made available in appropriate alternative formats upon request by a person with a disability, as required by the Americans with Disabilities Act.

DISABLED ACCOMMODATIONS: The City of Healdsburg will make reasonable accommodations for persons having special needs due to disabilities. Please contact Raina Allan, City Clerk, at Healdsburg City Hall, 401 Grove Street, Healdsburg, California, 431-3317, at least 72 hours prior to the meeting, to ensure the necessary accommodations are made.

CIUDAD DE HEALDSBURG
CONSEJO MUNICIPAL/AGENCIA SUCESORA DE REURBANIZACIÓN
ORDEN DEL DÍA DE LA REUNIÓN HABITUAL
City Hall Council Chamber
(Salón del Consejo Municipal) Fecha de la reunión: 23 de enero de 2023 401 Grove Street Hora: 6:00 pm
Healdsburg, CA 95448 Fecha de publicación: 18 de enero de 2023 (707) 431-3317
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AVISO SOBRE EL CORONAVIRUS (COVID-19)
En consonancia con la Sección 54953(e) del Código de Gobierno, los miembros del Consejo Municipal participarán en esta reunión por seminario o en persona, con distanciamiento físico, en las cámaras del Consejo en 401 Grove Street.

Cómo observar las reuniones
Para maximizar la seguridad del público y a la vez mantener la transparencia y el acceso público, el Consejo Municipal de Healdsburg usará el servicio de seminario de Zoom para permitir la participación remota. Los miembros del público que sólo deseen ver la reunión en vivo o grabada, pueden hacerlo utilizando el siguiente enlace:
http://healdsburgca.iqm2.com/Citizens/default.aspx o en la página de Facebook de la Ciudad:
www.facebook.com/cityofhealdsburg.

Para observar la reunión y presentar un comentario público como parte del seminario Zoom:

Para participar por computadora, tableta o teléfono móvil:

1. Vaya a https://zoom.us/join y escriba el identificador (ID) del seminario: 811 5592 2246 o siga este enlace: https://cityofhealdsburg-org.zoom.us/s/81155922246 (No se requiere preinscripción para la reunión).

2. Escriba su nombre completo y, si se requiere, verifique que no es un robot y haga clic en “Join”.

3. Si la persona que anfitriona la reunión ya ha iniciado el seminario, usted ingresará automáticamente a la reunión. Si esa persona no ha iniciado el seminario, permanezca en él y se iniciará en breve.

Para participar por teléfono:

1. Marque 669-900-9128 o 253-215-8782 o 346-248-7799.

2. Escriba el identificador (ID) de la reunión: 811 5592 2246 y oprima # #.

3. Si el anfitrión de la reunión ya ha iniciado el seminario, usted ingresará automáticamente a la reunión. Si tal persona no ha iniciado el seminario, permanezca en él y se iniciará en breve.

Consejo Municipal/Orden del día de la reunión habitual
23 de enero de 2022
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Para presentar un comentario público
Por computadora, tableta o teléfono móvil:

1. En medio del pie de la página de la pantalla hay un símbolo de una mano, haga clic en “Raise Hand” (Levante la mano). Presionar el símbolo de la mano le colocará en la fila para hablar.

2. Cuando sea su turno para hacer un comentario, el moderador de la reunión le llamará para que lo haga. Diga su primer nombre, su apellido, su dirección y haga su comentario. Cada persona tendrá no más de tres (3) minutos para hacer su comentario.

3. Por favor, recuerde bajar la mano cuando termine su comentario.

Por teléfono:

1. Oprima *9 para levantar la mano.

4. Cuando sea tu turno para hacer un comentario, el moderador de la reunión llamará los últimos cuatro dígitos de su número de teléfono. Oprima *6 para hablar en ese momento.

Diga su primer nombre, apellido, dirección y haga su comentario. Cada persona tendrá no más de tres (3) minutos para hacer su comentario.

2. Al concluir sus comentarios, o cuando hayan pasado tres minutos, el anfitrión de la reunión le quitará su posibilidad de hablar.

Adaptaciones de la Ley de Estadounidenses con Discapacidades Cualquier miembro del público que necesite adaptaciones, debe enviar un correo electrónico a la secretaria municipal a [email protected] o llamar al 707-431-3317. La secretaria municipal hará todo lo posible por proporcionar adaptaciones razonables y ofrecer la mayor accesibilidad posible, así como al mismo tiempo mantener la seguridad pública de acuerdo con el procedimiento de la ciudad para resolver las solicitudes de adaptaciones razonables. Todas las adaptaciones razonables ofrecidas se enumeran en la página web de la ciudad en:
https://www.ci.healdsburg.ca.us/406/ada---public-accessibility.

Consejo Municipal/Orden del día de la reunión habitual
23 de enero de 2022
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1. LLAMADA AL ORDEN/PASAR LISTA
A. Juramento a la bandera
B. Aprobación del orden del día

2. INFORME SOBRE LA SESIÓN/LAS SESIONES A PUERTA CERRADA

3. ANUNCIOS/PRESENTACIONES
A. Presentación sobre la formación del Distrito de Agua del Valle de Alexander (Alexander Valley Water District)
El personal municipal ha sido contactado por la Asociación de Propietarios del Rio Ruso (Russian River Property Owner’s Association) quienes están trabajando para formar un nuevo distrito de agua para abarcar las propiedades agrícolas en el Valle de Alexander. El distrito propuesto no incluiría las propiedades en la ciudad de Healdsburg, y la Ciudad no tendría una función formal en el proceso de formación, pero podría potencialmente trabajar en asuntos o proyectos relevantes al suministro de agua de Healdsburg. El grupo ha solicitado hacer una presentación ante el Consejo Municipal para recibir opiniones y responder a preguntas.

4. INFORMES DEL GERENTE DE LA CIUDAD

5. COMENTARIOS PÚBLICOS SOBRE LOS PUNTOS EN EL CALENDARIO ACORDADO Y LOS PUNTOS NO INCLUIDOS EN EL ORDEN DEL DÍA
Este tiempo está dedicado para recibir comentarios del público sobre asuntos de interés general no incluidos en el orden del día, pero relacionados con los asuntos del Consejo Municipal/RSA. Sin embargo, conforme la Ley Brown, el Consejo Municipal no puede considerar temas o tomar medidas sobre cualquier solicitud hecha durante este período de comentario. Los comentarios del público sobre los asuntos no incluidos en el orden del día están limitados a un total de treinta (30) minutos para todos los participantes, y cada persona tendrá no más de tres (3) minutos. Si hay más de diez (10) comentarios públicos, el alcalde puede reducir el tiempo de tres (3) minutos de cada orador para que así todos los oradores tengan el mismo tiempo para hablar. A discreción del alcalde, se puede extender el período de comentarios públicos a más de 30 minutos. Los miembros del público que deseen hablar sobre un asunto en el orden del día acordado deben notificárselo al alcalde durante los comentarios públicos.

6. CALENDARIO ACORDADO
Los siguientes puntos enumerados en el orden del día acordado se consideran rutinarios o han sido revisados previamente por el Consejo y requieren poca o ninguna discusión por parte del Consejo, el público o solicitante y el Consejo Municipal tomará medidas en una sola moción. Un Consejo Municipal/Orden del día de la reunión habitual
23 de enero de 2022
Página 4
miembro del consejo puede solicitar que se excluya un punto del calendario acordado y se pueden tomar medidas por separado. Para excluir un punto, se requiere el consentimiento de una mayoría de los miembros del consejo presentes. En caso de que se excluya un punto, el asunto se considerará de inmediato después de la adopción del orden del día acordado.

A. Aprobación de los Actas
Por moción, aprobar el Acta de la Reunión Ordinaria del 15 de agosto de 2022 y el Acta de la Reunión Extraordinaria del 6 de septiembre de 2022.

B. Informe Mensual de Inversiones para noviembre de 2022 Recibir y aprobar el Informe Mensual de Inversiones para noviembre de 2022.

C. Informe de Desembolsos para Retiradas durante el mes de noviembre de 2022 Por moción, aprobar el Informe de Desembolsos para Retiradas durante el mes de noviembre de 2022.

D. Solicitud de evento especial BloodRoot Ramble de BloodRoot Wines para el 10 de junio de 2023
Por moción, aprobar las siguientes acciones necesarias para el evento especial de BloodRoot Wines para BloodRoot Ramble en West Plaza Park el sábado, 10 de junio de 2023:

1. Renunciar a la Sección 12.28.2209(B) del Código Municipal de Healdsburg que prohíbe el consumo de alcohol en los parques de la Ciudad a menos de que lo autorice el Consejo Municipal en virtud de la Sección 12.28.220(B) el sábado 10 de junio de 2023 desde el mediodía hasta las 7:00 p.m.

2. Conceder una excepción a la Sección 2 de la Política de Eventos Especiales de Healdsburg que prohíbe el uso de un lugar para eventos en el centro de la Ciudad durante más de 24 horas, desde las 8:00 a.m. del viernes 9 de junio de 2023 hasta el mediodía del domingo 11 de junio de 2023.

3. Renunciar a la Sección 3b de la Política de Eventos Especiales de Healdsburg que prohíbe restringir el acceso a West Plaza Park desde el viernes 9 de junio a las 8:00 a.m. hasta el domingo 11 de junio al mediodía.

Consejo Municipal/Orden del día de la reunión habitual
23 de enero de 2022
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Exención CEQA: El proyecto está categóricamente exento de conformidad con las Directrices de la Ley de Calidad Medioambiental de California ("CEQA"), Secciones 15304 Clase 4(e) Alteraciones Menores del Terreno, y 15061(b) E. Derecho de paso de servicio público situado en la calle Lincoln 440, APN 002-073- 025
Adoptar una Resolución por la que se acepta un derecho de paso de servicios públicos de Jessica y Christopher Pilling en 440 Lincoln Street, APN 002-073-025.

F. Acuerdo de Carta Complementaria con HPOA
Adoptar una Resolución por la que se apruebe una Carta Complementaria por la que se modifique el Memorando de Entendimiento entre la Ciudad de Healdsburg y la Asociación de Agentes de Policía de Healdsburg (HPOA) para modificar el lenguaje relativo a los turnos de patrulla, tal como se indica en VI.A, y por la que se autorice al Gerente de la Ciudad a ejecutar la Carta Complementaria.

G. Adición de tasas discrecionales de usuario relacionadas con el servicio eléctrico y de agua
Modificar la Resolución Nº 147-2019 para añadir determinadas tasas discrecionales de usuario relacionadas con el servicio eléctrico y de agua de la Ciudad.

H. Estado financiero auditado para el año fiscal que finaliza el 30 de junio de 2022 Por moción, aprobar los estados financieros auditados del año fiscal 2021-22 basados en una auditoría realizada de acuerdo con las Normas de Auditoría Gubernamental.

I. Contrato de Servicios de Gestión del Cannabis con HdL Companies Adoptar una Resolución por la que se apruebe un Contrato de Servicios Profesionales con HdL Companies para la prestación de servicios de gestión del cannabis, se autorice al Gerente de la Ciudad a ejecutar el contrato y se modifique el presupuesto del Ejercicio Fiscal 2022-23.

J. Implementación del Plan del Vecindario de Grove Street (Calles Completas) Solicitud OBAG 3
Adoptar una Resolución para aprobar la solicitud a la Comisión de Transporte Metropolitano (MTC) de la subvención One Bay Area Grant (OBAG 3) por un importe Consejo Municipal/Orden del día de la reunión habitual
23 de enero de 2022
Página 6
de 2.217.000 dólares para la Implementación del Plan del Vecindario de Grove Street (Calles Completas).

K. Recomendación de Nombramiento a la Junta de la Continuidad de Atención del Condado de Sonoma
Por moción, nombrar a Margaret Sluyk a la Junta de la Continuidad de Atención del Condado de Sonoma como representante del Norte del Condado de Sonoma y a Stephen Sotomayor como miembro suplente del Norte del Condado en la Junta de la CoC.

L. Autorización de los firmantes de cheques de instituciones financieras y de la inversión de fondos en el Fondo de Inversión de la Agencia Local

1. Adoptar una Resolución por la que se designe a los firmantes de cheques de instituciones financieras autorizadas para la Ciudad y se deje sin efecto la Resolución Nº 57-2020; y

2. Adoptar una Resolución por la que se autoriza la inversión de dinero en los depósitos del Fondo de Inversión de la Agencia Local y de los funcionarios autorizados y se deroga la Resolución Nº 86-2020.

M. Aprobar la compra de un conjunto giratorio de reemplazo para la centrifugadora de la Instalación de Reciclaje de Agua
Adoptar una Resolución que determine que la reparación y el reemplazo de la centrifugadora en la Instalación de Reciclaje de Agua están exentos de la revisión de la Ley de Calidad Ambiental de California (CEQA) de conformidad con la Sección 15301 de las Directrices CEQA, y que autorice al Gerente de la Ciudad a aprobar la compra de un conjunto giratorio de reemplazo para la centrifugadora en la Instalación de Reciclaje de Agua.

N. Acuerdo con T&R Communications para el recableado de la red del Departamento de Policía
Adoptar una Resolución que apruebe y autorice al Gerente de la Ciudad a ejecutar un acuerdo de compra con T & R Communications, Inc. por un importe de $110,396 para el recableado del Departamento de Policía.

O. Resolución en apoyo de una solicitud para el año fiscal 2023-2024 de la subvención en bloque para el desarrollo comunitario Ley CARES para L&M Village Consejo Municipal/Orden del día de la reunión habitual
23 de enero de 2022
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Adoptar una Resolución en apoyo de una solicitud para el Año Fiscal 2023-2024 de la Subvención en Bloque para el Desarrollo Comunitario Ley CARES para L&M Village, y autorizar al Gerente de la Ciudad a ejecutar el acuerdo y cualquier otro documento necesario para completar la transacción.

P. Modificación del contrato con DRM Builders para la rehabilitación de L&M Village con el fin de aumentar la contingencia del contrato en un 6% por un importe de $80,926
Adoptar una Resolución aumentando la contingencia del contrato para la rehabilitación de la L&M Village, enmendando el presupuesto del Año Fiscal 2022-2023 aumentando las asignaciones al Fondo General de Reemplazo de Capital del Fondo Operativo L&M, y autorizando al Gerente de la Ciudad a tomar las acciones necesarias para efectuar esta acción.

Q. Acuerdo de servicios profesionales con InterWest para los servicios de revisión e inspección de planes
Adoptar una Resolución por la que se apruebe un Acuerdo de Servicios Profesionales con InterWest para prestar servicios de revisión e inspección de planes para la Ciudad y se autorice al Gerente de la Ciudad a ejecutar el Acuerdo con un importe no superior a $250,000.

R. Reducción del Límite de Velocidad Publicado en Chiquita Road entre Grove Street y US101
Presentar para primera lectura, sólo por el título, renunciando a la ulterior lectura del texto, una ordenanza por la que se modifica el Capítulo 10.50.050 del Código Municipal de Healdsburg, Calles Prima Facie Establecidas por el Estudio de Ingeniería y Tráfico.

S. Revisiones de fumadores para Evento especial y Villa Chanticleer Presentar para primera lectura, sólo por el título y renunciando a la lectura del texto, "Una ordenanza del Consejo Municipal de la ciudad de Healdsburg" por la que se modifica el capítulo 8.24 del código (Lugares públicos y viviendas, multiuso para fumadores).

T. Resolución por la que se autorizan las reuniones a distancia Adoptar una Resolución que autorice las reuniones a distancia del Consejo Municipal y de otros órganos legislativos.

Consejo Municipal/Orden del día de la reunión habitual
23 de enero de 2022
Página 8

7. AUDIENCIAS PÚBLICAS
Ninguno.

8. ASUNTOS PENDIENTES
A. Nombramiento de Comisionado de Planificación
Por moción, nombrar a un candidato a la Comisión de Planificación por un período de un año y seis meses que vencerá el 30 de junio de 2024.

9. ASUNTOS NUEVOS
A. Plan Comunitario de Protección contra Incendios Forestales

1. Recibir la presentación; y

2. Adoptar una Resolución por la que se adopte el Plan Comunitario de Protección contra Incendios Forestales de la Ciudad de Healdsburg como anexo al Plan Local de Mitigación de Riesgos de la Ciudad de Healdsburg de 2018.

B. Actualización de los objetivos de mitad de año del Consejo Municipal para el ejercicio fiscal 2022-23
Recibir un informe sobre la situación de los Objetivos del Consejo Municipal para el ejercicio fiscal 2022-23 a 31 de diciembre de 2022.

C. Nombrar un subcomité del Consejo para entrevistar a los candidatos a la Comisión de Parques y Actividades Recreativas
Considerar la posibilidad de nombrar un subcomité del Consejo para entrevistar a los candidatos a la Comisión de Parques y Actividades Recreativas.

10. INFORMES DEL CONSEJO SOBRE ASUNTOS DE INTERÉS QUE HAN OCURRIDO DESDE LA REUNIÓN HABITUAL ANTERIOR/INFORMES DE

REEMBOLSO DE GASTOS

11. COMUNICACIONES ESCRITAS

12. LEVANTAR LA REUNIÓN DEL CONSEJO MUNICIPAL/RSA

13. PUNTOS FUTUROS PARA EL ORDEN DEL DÍA
Consejo Municipal/Orden del día de la reunión habitual
23 de enero de 2022
Página 9
A. Puntos futuros del orden del día
Algunos de los temas previstos para la Reunión del Consejo del 6 de febrero de 2023 incluyen, entre otros:
• Debate sobre la ordenanza de acampada
• Proclamación del Mes de la Historia Negra
• Informe de Inversiones - Diciembre 2022
• Informe de Desembolsos - Diciembre 2022
• Enmienda al Acuerdo de Préstamo para el Proyecto de Vivienda Asequible en Sitios Dispersos de Healdsburg
• Acuerdo de Servicios Profesionales con Coastland Civil Engineering • Cartas de interés de alcaldes y concejales
• Nombramientos para la Comisión de Parques y Recreación • Segunda lectura de la Ordenanza de Reducción de Velocidad Algunos de los puntos previstos para la reunión del Consejo del 21 de febrero de 2023 incluyen, entre otros:
• Actualización del personal de la ciudad sobre las opciones de financiación del parque • Apelación de la determinación de la Comisión de Planificación para 891 Grove Street • Mapa de subdivisión provisional para el proyecto de viviendas asequibles de Saggio Hills
• Revisión del presupuesto de mitad de año 2022-23
Algunos de los puntos previstos para la reunión del Consejo del 6 de marzo de 2023 incluyen, entre otros:
• Enmienda al acuerdo de desarrollo de North Village
• Debate sobre las tarifas eléctricas
Algunos de los puntos previstos para la reunión del Consejo del 10 de marzo de 2023 incluyen, entre otros:
• Sesión de fijación de objetivos del Consejo Municipal Algunos de los puntos previstos para la reunión del Consejo del 20 de marzo de 2023 incluyen, entre otros:
• Informe anual del Departamento de Policía
• Informe Anual de Progreso de Vivienda
Consejo Municipal/Orden del día de la reunión habitual
23 de enero de 2022
Página 10
• Informe anual de progreso del Plan General
• Informe anual sobre la ordenanza de gestión del crecimiento • Enmiendas al código de uso del suelo y debate sobre la solicitud de propuestas para la política de cannabis
Estos puntos del orden del día pueden retrasarse o eliminarse antes de la reunión. Por favor, revise el orden del día de esa reunión cuando se publique para asegurarse de que puede expresar su opinión sobre los temas que le interesan.

SB 343 - DOCUMENTOS RELACIONADOS CON EL ÓRDEN DEL DÍA DE LAS SESIONES ABIERTAS: Cualquier escrito o documento provisto a una mayoría de la Junta del Consejo Municipal/Agencia de Desarrollo Sucesora con respecto a cualquier punto en este orden del día después de la publicación de la misma y que no esté exento de divulgación, se pondrá a disposición del público en la Oficina de la Secretaría Municipal ubicada en City Hall, 401 Grove Street, Healdsburg, durante horas hábiles. Si el material complementario se pone a disposición de los miembros de la Junta del Consejo Municipal/Agencia de Desarrollo Sucesora, una copia estará disponible para la revisión pública en las Cámaras del Consejo Municipal, 401 Grove Street, Healdsburg, CA 95448.

Estos escritos se pondrán a disposición en formatos alternativos apropiados a petición de una persona con discapacidad, tal y como exige la Ley de Estadounidenses con Discapacidades.

ADAPTACIONES POR DISCAPACIDAD: La ciudad de Healdsburg hará adaptaciones razonables para las personas con necesidades especiales debidas a discapacidades. Por favor, contacte a Raina Allan, secretaria municipal, en Healdsburg City Hall, 401 Grove Street, Healdsburg, California, 431-3317, por lo menos 72 horas antes de la reunión para garantizar que se realicen las adaptaciones necesarias.

Proposal to Form an Alexander Valley Water District
Prepared by the Russian River Property Owner’s Association, November 11, 2022 This Proposal describes the efforts of the Russian River Property Owners Association (RRPOA) representing the agricultural property owners of Sonoma County’s Alexander Valley, to form a new locally governed Water District. The new Water District will pursue water supply reliability and resilience in the face of the ongoing drought conditions, future limitations on water supply from Russian River summer flows derived from the Eel River inter-basin transfer at Potter Valley in Mendocino County, and impending State regulation of a local groundwater basins. This Water District proposal must be further refined, supported by local agricultural landowners, and then presented to the Local Agency Formation Commission or through a special act of the State Legislature.

The new agricultural landowner-governed special district will enhance water supply and resilience in Alexander Valley by representing agricultural landowners in regional multiagency efforts to maintain the inter-basin transfer at Potter Valley and through local investments in water supply, conservation, and habitat restoration projects. No existing entity or agency can accomplish these objectives within the Alexander Valley.

Without such local organizing, representation, and investment, agricultural property owners and the Alexander Valley’s grape-growing and winery industry very well may lose access to water supplies previously taken for granted. Federal, State, and regional agencies may impose additional regulations, fail to achieve agricultural water supply from a new inter-basin project at Potter Valley, or alter previous water supply commitments. These issues will potentially contribute to a permanent reduction in water supply for local agriculture.

As part of the effort to achieve water supply reliability and resilience it will be necessary for the proposed Water District to coordinate with existing government agencies and entities involved in water use, supply, and management in Alexander Valley. This includes coordination with the Sonoma County Water Agency, the cities of Healdsburg and Cloverdale, other municipal water providers in the Valley, the Lytton and Dry Creek Band of Pomo Indians and with Mendocino County and the water users there as will be necessary to resolve project funding and allocation and sharing of the water resource.

Background
Alexander Valley Agriculture
Over the years, and with the growth of the premium wine industry in California, the Alexander Valley transitioned from prune and pear and grain crops to premium wine grapes. The Alexander Valley is presently planted with 15,000 acres of wine grapes. In combination with additional planted acreage in the surrounding benchlands and uplands, the area is home to approximately 100 individual growers and 31 wineries producing world-class wines, a key underpinning of the County’s economy. Together, the Valley’s beautiful vineyard landscape and its wineries, support a thriving visitor economy, a key underpinning of the County’s economy.

Existing Water Supply, Conservation and Regulatory Efforts Many organizations including federal, State, regional, and local government agencies influence water supply policy, infrastructure, use, and quality, as well as riparian and aquatic habitat values in the Russian River watershed and in the Alexander Valley. Historically these agencies have focused on maintaining supplies for municipal retail water purveyors, sustaining water quality, protecting multiple listed

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Attachment: Alexander Valley Water District Proposal_11-11-22_Member (3879 : Presentation on the formation of the Alexander Valley Water Alexander Valley Water District Formation Proposal
November 11, 2022
2 terrestrial and aquatic species and restoring habitat. Surface and groundwater water use in the Alexander Valley has slowly, yet progressively, been regulated by multiple programs including the North Coast Instream Flows Policy (2010), Russian River Frost Regulation (2011), and drought curtailments in 2014 and those in 2021-2022. Thus, the Alexander Valley agricultural water users, as well as the municipal users in the Valley are now facing a new era of increased oversight and regulation.

In response to threats to regional water supplies for its 600,000 customers, the Sonoma County Water Agency (Sonoma Water) has initiated the formation of a ‘Water Users Forum’, an effort to engage and organize the affected cities, special districts, other domestic and industrial water purveyors, and agricultural water users toward the water infrastructure investments needed in the Russian River Watershed to secure reliable water supplies. The RRPOA and the new Water District will have the opportunity to influence these and other decisions through representation and active engagement.

Threats to Alexander Valley Water Supply
Water supply available for agricultural irrigation in Alexander Valley, including from its ample aquifer and the summer flows from Lake Mendocino (Potter Valley Project), has historically been plentiful. This lowcost water has allowed Alexander Valley agriculture to flourish with productive premium vineyards -- the foundation of the region’s agricultural and wine industry. However, at this point this agricultural economy is threatened by reductions in water supply for several reasons:

1. Measurable changes in long-term weather patterns suggest that a period of increased duration of periodic droughts and more intense storm events has arrived. This means that surface flows in the Russian River basin will be more variable, including periods when little or no surface water will be available during summer months, even with continued inter-basin transfers from the Eel River to the Russian River through the Potter Valley Project.

2. The Potter Valley Project flows are now reduced to a de minimis amount as the result of PG&E equipment failure and their choosing to abandon the power production project.

3. The continued availability of the inter-basin transfer from the Eel River to the Russian River watershed that has been functioning for over 100 years, will be significantly modified in the coming years due to license surrender of the Potter Valley project by PG&E.

4. The ongoing drought resulted in emergency curtailment orders from the State Water Board in the summer of 2021, that stopped diversions of Russian River water underflow and surface water rights.

Curtailment orders have been extended into 2022. The State Water Board staff are considering the regulation of groundwater well pumping in future drought curtailment orders, due to significant losses of Russian River flow within Alexander Valley, when surface water curtailments were in effect in summer and fall 2021. With a continuation of the present drought or in future droughts, such orders will have significant impact on the ability to irrigate vines and other crops.

5. Urban users along with federally regulated minimum instream flows to support anadromous fish species will typically receive priority over agricultural users during periods of reduced water supply, given applicable regulations and political reality.

6. State scrutiny regarding pumping of groundwater in Alexander Valley may cause the California Department of Water Resources to reprioritize the Alexander Valley basins as “Medium” Priority, thus invoking the Sustainable Groundwater Management Act (SGMA) requirements to prepare a management plan that could include restrictions on existing agricultural and residential/urban wells.

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Attachment: Alexander Valley Water District Proposal_11-11-22_Member (3879 : Presentation on the formation of the Alexander Valley Water Alexander Valley Water District Formation Proposal
November 11, 2022
3 Ongoing Alexander Valley Water Management Action Initiatives There are five ongoing water supply and conservation initiatives underway in the Alexander Valley along with new opportunities arising. Pursuing such actions prior to and following formation the Water District with other entities strengthens justification and support for formation of the Water District. Additionally, the Water District offers agricultural landowners the ability to directly address threats to agricultural water supply as well as assuring participation in regulatory decisions and rulings.

1. Participate in 2023 Russian River Water Sharing Program The State’s 2022 drought water right curtailment regulation provided water users an opportunity to avoid curtailments later in the summer because a critical mass of water users committed to conserve water in a regional, coordinated Voluntary Water Sharing Program. RRPOA provided technical assistance to growers participating in the 2022 program and has committed to assist with future water sharing programs. In the future, the Voluntary Water Sharing Program will need an organization to manage the program. This effort may involve or anticipate other Action Initiatives presented below.

2. Participate in Potter Valley Project Deliberations
The decision by PG&E to surrender its Potter Valley Project hydropower license sets in motion a multiyear technical and legal negotiation before the Federal Energy Regulatory Commission (FERC) to decommission the project. All decommissioning scenarios require Russian River watershed beneficiaries to financially contribute for continued transfer of water from the Eel River to the Russian River. This has heightened concerns for all those agencies dependent upon Russian River water supply. While presently monitoring and engaging, having formal standing in ongoing deliberations regarding the Potter Valley project through creation of the Water District will advance local agricultural landowner interests.

3. Expand Well Monitoring Efforts
The Alexander Valley region requires better documentation and monitoring of groundwater elevations and agricultural well production. The Sonoma Resource Conservation District has established a well monitoring program that could be expanded through cooperation with the RRPOA.

The Sonoma Alliance for Vineyards & Environment (SAVE) organization is also conducting well monitoring in the Alexander and Russian River Valleys that can be part of this program. The RRPOA could formally cooperate with the RCD and SAVE to expand well monitoring to develop an effective sampling of the Valley’s agricultural wells and document natural and artificial groundwater recharge.

4. Continue Groundwater Sustainability Planning
The State is likely to elevate the priority of the Alexander Valley basins and require that Groundwater Sustainability Plans (GSPs) be prepared. Unlike the three existing medium priority basins in Sonoma County with substantial municipal and rural residential water use and multiple responsible public agencies, Alexander Valley groundwater use is predominately agricultural, and there is no existing agricultural-oriented public agency capable of serving as Groundwater Sustainability Agency.

5. Expand Demonstration Groundwater Recharge Study
The demonstration groundwater recharge project conducted by the Dry Creek Rancheria Tribe and partners will explored the feasibility of diverting surface water to vineyards in Alexander Valley during periods of high Russian River flow with the goal of recharging the shallow groundwater aquifer and increasing groundwater accretions to the Russian River and tributaries during low flow periods. The

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Attachment: Alexander Valley Water District Proposal_11-11-22_Member (3879 : Presentation on the formation of the Alexander Valley Water Alexander Valley Water District Formation Proposal
November 11, 2022
4 Tribe has received a substantial $7 million grant from the Department of Water Resources for the current study and at the same time the Sonoma County Water Agency has an interest in supporting the monitoring component of the project. The RRPOA, and eventually the new Water District, can help expand the project’s coverage to a more comprehensive geography that would consider recharge opportunities for the two groundwater basins (north and south Alexander Valley).

Achieving Water Security through Water District Formation Following the example in other parts of California that are grappling with water supply and groundwater management regulations, local agricultural landowners formed a working group of in early 2021 to respond to drought conditions, new water diversion and use regulations, and potential loss of the interbasin transfers from the Eel River. This working group effort has included research, engagement with the regulating agencies, consideration of governance options, and a survey of Alexander Valley agricultural property owners. As a part of this effort, the Russian River Property Owners Association (501c4) (RRPOA), an existing public benefit corporation, with broad membership of Alexander Valley agricultural landowners, was determined to be the appropriate entity to formally propose formation of the new Water District and to manage the formation process.

Purpose of the Water District
The new Water District would have the following specific purposes for agricultural property owners:
1) to gain the official legal standing to participate in regional water supply discussions and projects, including the disposition of the Potter Valley Project and the Eel River inter-basin transfer in coordination with State and federal agencies, the Sonoma County Water Agency, other County agencies, nearby cities, tribes, non-governmental organizations, and other affected water users; 2) to invest in and operate infrastructure that expands and conserves water supply through monitoring usage, pricing and water sharing mechanisms, increased local storage, developing groundwater recharge, expanding use of recycled water, and water conservation measures; 3) to participate in a Groundwater Sustainability Agency (when it is mandated by the State) with other public agencies having land or water use authority in the Alexander Valley; and, 4) to have the authority to engage in River and tributary restoration and habitat conservation projects. 5) to protect existing agricultural water rights.

Leadership
California Water Districts are formed and governed by landowners within the district being formed. The Alexander Valley Water District is proposed to include only agricultural lands (presently defined agriculturally designated and zoned over five acres in size) and be formed by an election of these landowners, with votes based on assessed valuation as provided in the California Water District law (unless otherwise established by special legislation). The manner of voting for board members can assure that all agricultural landowners are fairly represented on the Board of Directors, that no single landowner or group of landowners can elect a majority of the Board members. The initial Board of Directors will be elected at the time of the formation election. Candidates must meet specified requirements including local ownership of agricultural land. The initial Directors will subsequently stand for election periodically as defined and regulated by the Water District Law and the State’s local government election procedures.

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Attachment: Alexander Valley Water District Proposal_11-11-22_Member (3879 : Presentation on the formation of the Alexander Valley Water Alexander Valley Water District Formation Proposal
November 11, 2022
5 Proposed Boundary & Area Description
A variety of boundary alternatives for the new District have been considered including the watershed boundary (Valley and surrounding uplands), the area of the inactive Sonoma County Water Agency Flood Control Zone 4a, and the groundwater basin boundary for the Alexander Area and Cloverdale Area SubBasins as defined by the California Department of Water Resources.

Subject to additional input, it has been concluded that the two Alexander Valley Sub-Basins are the most appropriate boundary for the new Water District due to the impending need to have a Groundwater Sustainability Agency (which by law must encompass the defined groundwater basin) in the future and because these areas encompass the floor of the Alexander Valley and the cities of Cloverdale and Healdsburg.

The proposed Water District is proposed to include all Alexander Valley parcels in agricultural use (i.e., Land Intensive Agriculture, Land Extensive Agriculture, Diverse Agricultural and Resources and Rural Development zoning) greater than five acres in size.

Figure 1 shows the proposed new special district boundary, which encompasses some 25,300 acres in approximately 300 separate agricultural land ownerships. The Basin boundary includes many parcels that straddle the boundary so the Water District boundary would be slightly larger because it would include the entire parcel that straddles the line. The Basin boundary indicated by the green (parcel boundaries) therefore extends slightly beyond the dark line that delineates the Basin boundary.

Cooperation with Existing Water Users
Because SGMA requires that all property (parcels) within the basin boundary be managed, the Water District will need to cooperate with the entities having jurisdiction over other properties not in the Water District, including Sonoma County, the cities of Cloverdale and Healdsburg, and the Lytton and Dry Creek Rancheria Tribes, in a Alexander Valley Groundwater Sustainability Agency Joint Powers Authority (JPA).

The new Water District will by its legislative intent and terms of formation, recognize the need to cooperate with existing local water users including the Sonoma County Water Agency, the cities of Healdsburg and Cloverdale, the Lytton and Dry Creek Rancheria Bands of Pomo Indians, the private water companies including the Russian River Utility, the California American Water Company (town of Geyserville), and rural residential water users) formally and informally, to amplify each organization’s influence and protect and sustain local water supply where aligned with these other water users in the Alexander Valley, and beyond.

Estimated District Budget & Funding
Operating Costs
The proposed Water District, once created, will have ongoing administrative and technical services costs as well capital investments. The components of these costs and their amount will depend upon requirements imposed and the decisions of the locally elected Board of Directors, who will be responsible for providing policy guidance, establishing the types and levels of service, adopting budgets, and pursuing capital investments as to achieve the district’s purposes. It is envisioned that a lean executive, administrative, and technical staff will be required to manage and administer the Water District, supplemented by professional specialists (legal support, etc.) retained on a contractual basis as needed to complete ongoing functions and projects.

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November 11, 2022
6 Figure 1 – Potential Boundary of Proposed Alexander Valley Water District

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7 Actual operating costs will be determined by the annual operating budgets adopted by the District Board of Directors elected by the agricultural landowners within the Water District. It is estimated that annual operating costs, given the functions described above, are likely be in the range $500,000 annually. This budget estimate will be refined as part of the application process. Capital costs will depend upon the scope and scale of projects approved by the Board of Directors and availability of funding including authorization by ballot of the agricultural landowners within the Water District.

Funding District Operations and Capital Investments
The Water District will pay for its operating costs and capital investments with a range of sources typically used by water utility enterprises including property-based special benefit assessments, service charges, special taxes, and fees as well as grants from regional, State, and federal agencies. Net annual operating costs when allocated in one manner or another to the agricultural property owners are expected to be modest, in any event well-worth the benefits and risk reduction that will be achieved. Capital cost taken up by the Water District will be paid by a special assessment levy, land secured bonds, or other sources including State and federal grant programs.

Other Funding Sources
In addition to local fees and service charges, special benefit assessments and local bond measures that the Water District can tap, it is expected that it will be competitive for a variety of water supply-related contracts and/or grants from regional, State, and federal sources. A track record of project-related success and strong fiscal management can enhance grant application success. There may be contractual fees with other agencies (e.g., the Sonoma County Water Agency) and service charges and fees levied as a part of District operations to cover related direct costs. At this time of extended drought there are considerable grant funds available to local jurisdictions for both planning, regulatory compliance, and infrastructure development some of which have already been tapped as part of the Action Initiatives described above.

District Formation Options
The RRPOA has considered a range of organizational options to protect and enhance agricultural water supply. Such an organization can be created in a variety of ways including forming a California Water District through the Sonoma County Local Agency Formation Commission (LAFCO) procedures consistent with California Water District law (Water Code Section 34000 et seq.) or expanding and modifying an existing public agency, i.e., an existing water district such as the North Bay Water District.

The Special District can be formed in three ways, subordinate to the Water Code 34000 et seq., the California Water District Act (Principal Act), or two variations of special State legislation:
1) Formation through a petition of agricultural landowners initiating an application to the Sonoma Local Agency Formation Commission (LAFCO);
2) Through an amendment to the Principal Act, making certain changes to certain powers and procedures followed by a petition of agricultural landowners to LAFCO based on the legislative amendment to the Water District Law; or,
3) Through a Special Act of the State Legislature that would create the Water District directly.

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Attachment: Alexander Valley Water District Proposal_11-11-22_Member (3879 : Presentation on the formation of the Alexander Valley Water

CITY OF HEALDSBURG

CITY COUNCIL/REDEVELOPMENT SUCCESSOR AGENCY

REGULAR MEETING MINUTES
August 15, 2022
City Hall Council Chamber
401 Grove Street, Healdsburg
.

CALL TO ORDER/ROLL CALL
Mayor/Chairperson Jimenez called to order the concurrent meeting of the City Council and Redevelopment Successor Agency of the City of Healdsburg at 6:01 P.M. with the following Councilmembers present/absent:

Present: Councilmembers/: Hagele, Kelley, Mitchell and Mayor Jimenez Board Members

Absent: Councilmembers/: None
Board Members

APPROVAL OF AGENDA
On a motion by Councilmember Hagele, seconded by Vice Mayor Kelley, approved the August 15, 2022 City Council and Redevelopment Successor Agency meeting agenda as submitted. The motion carried on a unanimous roll call vote. (Ayes 4, Noes 0, Absent -None)

REPORT ON CLOSED SESSION(S)
None.

ANNOUNCEMENTS/PRESENTATIONS
None.

CITY MANAGER REPORTS
City Manager Kay announced the City would be giving away countertop compost bins over the next few weeks; and provided an update on the water supply in Lake Sonoma and Lake Mendocino, the conservation levels of Healdsburg residents and funding for additional water supply.

PUBLIC COMMENTS ON ITEMS ON THE CONSENT CALENDAR AND NONAGENDA ITEMS Ron Edwards commented on the future of the recycled water program and inquired on the water use breakdown of the hospitality industry.

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Attachment: August 15, 2022 Regular Meeting Minutes (3894 : Approval of Minutes - January 23, 2023) City Council/RSA Regular Meeting Minutes
August 15, 2022

Michael Peterson commented on the lack of affordable housing in Healdsburg and encouraged Council to increase the number of affordable housing units.

Brigette Mansell introduced herself as a candidate for the two-year Council seat and commented on the role of the Councilmember.

Brian Gaegan encouraged Council to revisit the idea of the open streets concept on the Plaza.

CONSENT CALENDAR
Councilmember Hagele recused from Item 6K as he owns a home within 500 feet of the project.

On a motion by Councilmember Mitchell, seconded by Vice Mayor Kelley, approved the Consent Calendar as follows:

A. DECLARING SCADA NETWORK RADIOS AS SURPLUS
Adopted Resolution No. 113-2022, titled “A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF THE HEALDSBURG DECLARING EIGHTEEN SCADA RADIOS SURPLUS.” (Ayes, 4, Noes 0, Absent – None)
B. DEDICATION OF A PUBLIC SEWER LINE EASEMENT AT 807 HEALDSBURG AVENUE
Adopted Resolution No. 114-2022, titled “A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF HEALDSBURG ACCEPTING A DEDICATION OF A PUBLIC SEWER LINE EASEMENT AT 807 HEALDSBURG AVENUE (PORTION OF APN: 002-033-016, 002-033-003 PORTION).” (Ayes, 4, Noes 0, Absent – None) C. ACCEPT A RECYCLED WATER PUBLIC UTILITY EASEMENT AT 581

FOREMAN LANE
Adopted Resolution No. 115-2022, titled “A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF HEALDSBURG ACCEPTING A DEDICATION OF A RECYCLED WATER PUBLIC UTILITY EASEMENT FROM FRANK JOHNSON VINEYARDS, INC.

AT 581 FOREMAN LANE (PORTION OF APN: 110-130-033).” (Ayes, 4, Noes 0, Absent – None)
D. ACCEPT A RECYCLED WATER PUBLIC UTILITY EASEMENT ACROSS APN 110-080-026

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Attachment: August 15, 2022 Regular Meeting Minutes (3894 : Approval of Minutes - January 23, 2023) City Council/RSA Regular Meeting Minutes
August 15, 2022

Adopted Resolution No. 116-2022, titled “A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF HEALDSBURG ACCEPTING A DEDICATION OF A RECYCLED WATER PUBLIC UTILITY EASEMENT FROM THE VAN ACKER – BLEIER LIVING TRUST FOR A PORTION OF APN 110-080-026.” (Ayes, 4, Noes 0, Absent – None) E. DEDICATION OF A PUBLIC SIDEWALK EASEMENT AT 916 SUNNYSIDE DRIVE
Adopted Resolution No. 117-2022, titled “A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF HEALDSBURG ACCEPTING A DEDICATION OF A PUBLIC SIDEWALK EASEMENT AT 916 SUNNYSIDE DRIVE (PORTION OF APN: 002-386- 009).” (Ayes, 4, Noes 0, Absent – None)
F. DEDICATION OF A PUBLIC SIDEWALK EASEMENT AT 410 HUDSON STREET Adopted Resolution No. 118-2022, titled “A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF HEALDSBURG ACCEPTING A DEDICATION OF A PUBLIC SIDEWALK EASEMENT AT 410 HUDSON STREET (PORTION OF APN: 002-322- 006).” (Ayes, 4, Noes 0, Absent – None)
G. ACCEPT A RECYCLED WATER PUBLIC UTILITY EASEMENT AT 762

FOREMAN LANE
Adopted Resolution No. 119-2022, titled “A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF HEALDSBURG ACCEPTING A DEDICATION OF A RECYCLED

WATER PUBLIC UTILITY EASEMENT FROM THE VAN ACKER - BLEIER LIVING TRUST AT 762 FOREMAN LANE (PORTION OF APN 110-080-004).” (Ayes, 4, Noes 0, Absent – None)
H. AMENDMENT TO FITCH MOUNTAIN PARK AND OPEN SPACE PRESERVE

PUBLIC ACCESS IMPROVEMENTS PHASE B DESIGN AGREEMENT
Adopted Resolution No. 120-2022, titled “A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF HEALDSBURG AMENDING THE PROFESSIONAL SERVICES AGREEMENT WITH PRUNUSKE CHATHAM INC INCREASING THE NOT-TOEXCEED AMOUNT BY $25,808 FOR A TOTAL OF $121,057 AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE AMENDMENT ON THE CITY’S BEHALF.” (Ayes, 4, Noes 0, Absent – None)
I. REVISION OF THE CITY’S MASTER FEE SCHEDULE TO INCLUDE SENATE BILL 9 IMPLEMENTATION

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Attachment: August 15, 2022 Regular Meeting Minutes (3894 : Approval of Minutes - January 23, 2023) City Council/RSA Regular Meeting Minutes
August 15, 2022

Adopted Resolution No. 121-2022, titled “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HEALDSBURG ESTABLISHING FEES FOR SENATE BILL 9 IMPLEMENTATION.” (Ayes, 4, Noes 0, Absent – None)
J. ADOPTION OF RESOLUTION AUTHORIZING REMOTE MEETINGS
Adopted Resolution No. 122-2022, titled “A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF HEALDSBURG AND ON BEHALF OF COMMISSIONS AND

COMMITTEES CREATED BY THE CITY COUNCIL PURSUANT TO CALIFORNIA GOVERNMENT CODE SECTION 54952(b) AUTHORIZING TELECONFERENCE MEETINGS IN COMPLIANCE WITH AB 361 (GOVERNMENT CODE SECTION 54953(e)) TO CONTINUE TO ALLOW MEMBERS OF THE PUBLIC TO SAFELY PARTICIPATE IN LOCAL GOVERNMENT MEETINGS.” (Ayes, 4, Noes 0, Absent – None)
K. PROFESSIONAL SERVICES AGREEMENT AMENDMENT WITH BUREAU

VERITAS
Adopted Resolution No. 123-2022, titled “A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF HEALDSBURG APPROVING A PROFESSIONAL SERVICES

AGREEMENT AMENDMENT WITH BUREAU VERITAS, EXTENDING THE TERM OF THE AGREEMENT TO DECEMBER 31, 2023, ADDING INSPECTION SERVICES TO THE AGREEMENT, INCREASING THE NOT-TO-EXCEED AMOUNT BY $70,000 TO $120,000, AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE

PROFESSIONAL SERVICES AGREEMENT AMENDMENT ON BEHALF OF THE CITY.” (Ayes, 4, Noes 0, Absent – None)
The motion to approve the Consent Calendar as above carried on a unanimous roll call vote. (Ayes 4, Noes 0, Absent – None)

PUBLIC HEARINGS
None.

OLD BUSINESS – AUTOMATED LICENSE PLATE READER PROGRAM
Police Chief Jenkins stated the action this evening was to receive a presentation on the Automated License Plate Reader (ALPR) technology and provide direction to staff. Chief Jenkins provided background information on the program, what ALPR does and what ALPR is not setup to do. Chief Jenkins reviewed feedback received at the community meeting, language that has been added to the ALPR policy and the proposed record retention on the ALPR program.

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Attachment: August 15, 2022 Regular Meeting Minutes (3894 : Approval of Minutes - January 23, 2023) City Council/RSA Regular Meeting Minutes
August 15, 2022

In response to Council’s inquiries, Chief Jenkins provided information on how the data is stored, how often the fixed camera system may be accessed, how information is retained, provided an example of how the system would operate and how many other cities in California use ALPR technology.

Public Comment
Ron Edwards commented on the retention period for the ALPR system, expressed support for quarterly updates on the program and providing funding for a full program.

Member of the Public inquired if the ALPR program is necessary and the crime rate in Healdsburg.

Brigette Mansell expressed support for making the ALPR program a pilot program, including audits and signs notifying the public of the program.

Chris Herrod inquired what the procedure would be if there was misuse of the program.

Mark McMullen commented on the retention schedule for parking violations.

Council Comments
Councilmember Hagele expressed his support for moving forward with the ALPR program, was in favor of a retention period of ninety days for the fixed ALPR system and one year for the parking program.

Vice Mayor Kelley and Councilmember Mitchell expressed their support for moving forward with the ALPR program, was in favor of a retention period of ninety days for the fixed ALPR system and one year for the parking program.

Mayor Jimenez expressed his support for the ALPR program and a retention period of ninety days for the fixed camera system.

On a motion by Vice Mayor Kelley, seconded by Councilmember Hagele directed staff to proceed with a fixed ALPR program and amend the City’s record retention schedule to be a ninety-day retention period for the fixed ALPR camera system. The motion carried on a unanimous roll call vote. (Ayes 4, Noes 0, Absent – None)

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Attachment: August 15, 2022 Regular Meeting Minutes (3894 : Approval of Minutes - January 23, 2023) City Council/RSA Regular Meeting Minutes
August 15, 2022

NEW BUSINESS – AGREEMENT WITH SONIC AND DEVELOPMENT GROUP, INC.

FOR CITY DARK FIBER IMPLEMENTATION
Information Services Manager McKenna stated the action this evening was to adopt a resolution authorizing the City Manager to execute an agreement with Sonic and Development Group Inc.

Manager McKenna provided background information on the City’s current internet service, how the current internet service operates, current speed of the internet service, the costs and timeline of the proposed project. Manager McKenna further provided information on the Plaza Wi-Fi modernization project.

In response to Council’s inquiries, Manager McKenna reviewed the internet service to the Gauntlett, the internet options for Three North Street and the additional layer of security being added by upgrading the internet structure.

Public Comment
Brigette Mansell commented on upgrading the Wi-Fi in the Plaza, the cost to upgrade the internet service to the City and encouraged Council not to put Wi-Fi in the Plaza.

Ron Edwards inquired if there is going to be a Wi-Fi fee vendors will pay during events in the Plaza and if there was an opt-out option after the first sixty months.

Mark McMullen expressed his support to switch to Sonic dark fiber and inquired if Council could establish a free Wi-Fi system throughout the community.

Council Comments
Vice Mayor Kelley expressed her support for this project and her excitement to see this move forward for city facilities.

Mayor Jimenez expressed his support to see this project move forward.

On a motion by Vice Mayor Kelley, seconded by Councilmember Mitchell, adopted Resolution No. 124-2022, titled “RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

HEALDSBURG AUTHORIZING THE CITY MANAGER TO EXECUTE A SOLE SOURCE PURCHASE AGREEMENT WITH SONIC IN THE AMOUNT OF $539,290 OVER 5 YEARS

AND A PURCHASE AGREEMENT WITH DEVELOPMENT GROUP INC IN THE AMOUNT OF $102,100.51, and allowing the City Manager to make any non-substantive changes as approved by the City Attorney. The motion carried on a unanimous roll call vote. (Ayes 4, Noes 0, Absent – None)

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Attachment: August 15, 2022 Regular Meeting Minutes (3894 : Approval of Minutes - January 23, 2023) City Council/RSA Regular Meeting Minutes
August 15, 2022

NEW BUSINESS – ADOPT THE GENERAL FUND SURPLUS POLICY
Finance Manager Edgar stated the action this evening was to adopt a resolution approving a General Fund Surplus Policy establishing a framework for allocating unanticipated annual surplus in the General Fund. Manager Edgar provided information on current financial policies adopted by Council, the City’s active financial management processes, the current General Fund balance and the definition of surplus for the purpose of the policy.

Manager Edgar reviewed the surplus process, when staff will recommend allocations based on the proposed surplus policy and the proposed allocation categories.

In response to Council’s inquiries, Manager Edgar provided information on how staff would determine where the surplus would go. City Manager Kay and Assistant City Manager Sturmfels commented on the funding options for surplus funds.

Public Comment
Deb Kravitz inquired if there could be a fund created for the city to do some land banking in the third category of the proposed surplus policy.

Mark McMullen inquired if this policy only applied to the General Fund and if there was a surplus in TOT, could it be applied to the arts and was supportive of creating a land banking option.

On a motion by Councilmember Hagele, seconded by Councilmember Mitchell, adopted Resolution No. 125-2022, titled “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HEALDSBURG ADOPTING THE GENERAL FUND SURPLUS POLICY.” The motion carried on a unanimous roll call vote. (Ayes 4, Noes 0, Absent – None) OLD BUSINESS – APPOINTMENT OF SONOMA COUNTY LIBRARY

COMMISSIONER
City Clerk Allan introduced this item for discussion, stating the action this evening was to appoint an applicant to the Sonoma County Library Commission for four-year terms, due to expire August 1, 2026.

Mark McMullen expressed his support of re-appointing Andy Elkind to the Library Commission and inquired if a Council representative could attend the Library meetings.

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Attachment: August 15, 2022 Regular Meeting Minutes (3894 : Approval of Minutes - January 23, 2023) City Council/RSA Regular Meeting Minutes
August 15, 2022

Following a brief discussion by Council, on a motion by Councilmember Hagele, seconded by Vice Mayor Kelley, re-appointed Andy Elkind to a four-year term due to expire August 1, 2026.

The motion carried on a unanimous roll call vote. (Ayes 4, Noes 0, Absent – None)

COUNCIL REPORTS ON MATTERS OF INTEREST OCCURRING SINCE PREVIOUS

REGULAR MEETING
Councilmember Hagele inquired if Council could receive an update on the Downtown Density study and reported he attended the Cafecito event.

Councilmember Mitchell reported she attended the Parks and Recreation Commission meeting and the Mayors and Councilmembers meeting.

Mayor Jimenez reported he attended the Los Cien Farmworkers Safety program.

Vice Mayor Kelley reported she attended the Mayors and Councilmembers Association meeting.

WRITTEN COMMUNICATIONS
None.

ADJOURNMENT
There being no other City Council/RSA business to discuss, Mayor Jimenez adjourned the City Council meeting at approximately 8:04 P.M.

APPROVED: ATTEST:
__________________________________ ___________________________________ Osvaldo Jimenez, Mayor Raina Allan, City Clerk

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Attachment: August 15, 2022 Regular Meeting Minutes (3894 : Approval of Minutes - January 23, 2023)

CITY OF HEALDSBURG

CITY COUNCIL

SPECIAL MEETING MINUTES
September 6, 2022

CITY HALL CONFERENCE ROOM ONE
401 Grove Street, Healdsburg, CA 95448

CALL TO ORDER/ROLL CALL
Mayor Jimenez called to order the special meeting of the City Council of the City of Healdsburg at 5:00 P.M., noting that the following Councilmembers were present/absent:

Present: Councilmembers: Hagele, Kelley, Mitchell and Mayor Jimenez

Absent: Councilmembers: None.

APPROVAL OF AGENDA
The agenda was unanimously approved by all the Councilmembers present.

PUBLIC COMMENT
There were no public comments.

CLOSED SESSION
The City Council recessed to meet in closed session to discuss the following:

A. Conference with Legal Counsel – Anticipated Litigation Conference with Legal Counsel regarding significant exposure to litigation pursuant to Government Code Section 54956.9(d)(4): One (1) case
No action was taken during or following the closed session, only direction was given to Staff.

ADJOURNMENT
There being no other business to discuss, the special meeting was adjourned at 5:55 P.M.

APPROVED: ATTEST:
__________________________________ ___________________________________ Osvaldo Jimenez, Mayor Raina Allan, City Clerk

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Attachment: September 6, 2022 Special Meeting Minutes (3894 : Approval of Minutes - January 23, 2023)

CITY OF HEALDSBURG

CITY COUNCIL AGENDA STAFF REPORT
MEETING DATE: January 23, 2023
SUBJECT: Monthly Investment Report for November 2022
PREPARED BY: Marisol Chavez, Accounting Technician
STRATEGIC INITIATIVE(S):

Provide Effective Governance
RECOMMENDED ACTION(S):

Receive and approve the Monthly Investment Report for November 2022.

COMMUNITY ENGAGEMENT/OUTREACH:

Not applicable.

BACKGROUND:

California Government Code Section 53646 requires the City Treasurer to submit a report of investments to the City Council for review and compliance with the City’s adopted investment policy.

DISCUSSION/ANALYSIS:

The attached Investment Report summarizes the City’s investments as of November 30, 2022.

The report shows that funds are invested in government pools, trust funds, corporate securities, and federal agency securities. All investments follow the City’s adopted investment policy and align with the principal objectives of safety, liquidity, and yield.

Throughout the pandemic the City valued liquidity over historically low returns and is now able to deploy capital into interest earning investments as opportunities arise for a meaningful return.

The November investment report exemplifies this transition by deploying funds previously held by the Local Agency Investment Fund into a diverse selection of securities across various sectors to achieve a benchmark maturity distribution established in conjunction with PFM asset management. As a result, the weighted average rate of return on the City’s investment portfolio has approximately doubled.

ENVIRONMENTAL STEWARDSHIP:

Not applicable.

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ALTERNATIVES:

No alternatives are presented as this informational report is a requirement by state law.

FISCAL IMPACT:

There is no fiscal impact resulting from the proposed action.

ENVIRONMENTAL ANALYSIS:

Pursuant to Title 14, the California Code of Regulations, Section 15378(b)(4)(5) of the California Environmental Quality Act (“CEQA”) guidelines, the proposed action is an administrative activity of the City that will not result in direct or indirect physical changes to the environment; and therefore, is not a project for purposes of CEQA.

ATTACHMENT(S):

Monthly Investment Report - November 2022

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Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) $30,000,000
$32,000,000$34,000,000$36,000,000$38,000,000$40,000,000$42,000,000$44,000,000$46,000,000$48,000,000$50,000,000$52,000,000$54,000,000$56,000,000$58,000,000$60,000,000$62,000,000$64,000,000 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 City of Healdsburg
Total Investment Portfolio

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Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) Managed Account Summary Statement For the Month Ending November 30, 2022 CITY OF HEALDSBURG - 35300000
Total Cash Basis Earnings
Plus Net Realized Gains/Losses
Less Purchased Interest Related to Interest/Coupons
Interest/Dividends/Coupons Received
Earnings Reconciliation (Cash Basis) - Managed Account
Less Beginning Accrued Interest
Less Beginning Amortized Value of Securities
Less Cost of New Purchases
Plus Coupons/Dividends Received
Plus Proceeds of Maturities/Calls/Principal Payments
Plus Proceeds from Sales
Ending Accrued Interest
Ending Amortized Value of Securities
Earnings Reconciliation (Accrual Basis)
$14,860,532.20

0.00 0.00
16,852,889.95
239,582.50
155,312.61
$32,108,317.26
14,629.44
(44,956.05)

0.00 ($30,326.61)
Total
32,886,767.72
134,522.77

0.00 0.00
14,629.44
(17,141,103.50)
(15,784,757.06)
(76,622.62)
Total Accrual Basis Earnings $33,436.75
Closing Market Value
Change in Current Value
Unsettled Trades
Principal Acquisitions
Principal Dispositions
Maturities/Calls
Opening Market Value
Transaction Summary - Managed Account
_________________
_________________
_______________________________________________ _______________________________________________ Reconciling Transactions Net Cash Contribution
Security Purchases
Principal Payments
Coupon/Interest/Dividend Income
Sale Proceeds
Maturities/Calls
Cash Transactions Summary - Managed Account

0.00 0.00
14,629.44

0.00 (16,897,846.00)
18,800,000.00

0.00 Cash Balance
Closing Cash Balance $1,991,495.98
Account 35300000 Page 1

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Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) Portfolio Summary and Statistics For the Month Ending November 30, 2022 CITY OF HEALDSBURG - 35300000
Account Summary
Description Par Value Market Value Percent
U.S. Treasury Bond / Note 18,500,000.00 17,405,546.75 54.20 U.S. Treasury Bill 1,000,000.00 958,000.00 2.98
Federal Agency Discount Note 2,000,000.00 1,914,443.52 5.96 Federal Agency Bond / Note 6,000,000.00 5,563,338.00 17.33 Corporate Note 4,815,000.00 4,609,312.74 14.36
Commercial Paper 1,000,000.00 962,256.00 3.00
Certificate of Deposit 750,000.00 695,420.25 2.17
Managed Account Sub-Total 34,065,000.00 32,108,317.26 100.00% Accrued Interest 134,522.77
Total Portfolio 34,065,000.00 32,242,840.03
Unsettled Trades 250,000.00 240,936.00
Sector Allocation

2.17%
Cert of Deposit

3.00%
Commercial Paper

14.36%
Corporate Note

17.33%
Fed Agy Bond /
Note

5.96%
Fed Agy DN

2.98%
US TSY Bill

54.20%
US TSY Bond / Note
0 - 6 Months 6 - 12 Months 1 - 2 Years 2 - 3 Years 3 - 4 Years 4 - 5 Years Over 5 Years

3.39%

18.08%

24.42%

25.73%

18.97%

9.41%

0.00%
Maturity Distribution Characteristics
Yield to Maturity at Cost
Yield to Maturity at Market
Weighted Average Days to Maturity 841

3.31%

4.43%
Account 35300000 Page 2

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Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) Managed Account Issuer Summary For the Month Ending November 30, 2022 CITY OF HEALDSBURG - 35300000
Credit Quality (S&P Ratings)

3.03%
A

2.98%
A+

3.81%
A3.00%
A-1

8.95%
A-1+

1.11%
AA

74.93%
AA+

0.75%
AA1.44%
NR
Issuer Summary
Issuer of Holdings Percent
Market Value
AMAZON.COM INC 357,117.60 1.11
APPLE INC 1,089,079.20 3.39
BANK OF AMERICA CO 321,727.36 1.00
BMW FINANCIAL SERVICES NA LLC 231,713.50 0.72
CATERPILLAR INC 120,263.13 0.37
DEERE & COMPANY 181,580.09 0.57
FEDERAL HOME LOAN BANKS 7,477,781.52 23.29
GOLDMAN SACHS GROUP INC 231,746.00 0.72
INTEL CORPORATION 178,516.68 0.56
JP MORGAN CHASE & CO 380,695.60 1.19
MITSUBISHI UFJ FINANCIAL GROUP INC 962,256.00 3.00
MORGAN STANLEY 118,786.50 0.37
PACCAR FINANCIAL CORP 125,897.75 0.39
PNC FINANCIAL SERVICES GROUP 171,382.89 0.53
SALLIE MAE BANK 231,960.75 0.72
STATE STREET CORPORATION 341,630.05 1.06
TEXAS INSTRUMENTS INC 163,805.08 0.51
THE BANK OF NEW YORK MELLON CORPORATION 330,630.31 1.03 TOYOTA MOTOR CORP 255,277.00 0.80
TRUIST FIN CORP 231,987.50 0.72
UNITED STATES TREASURY 18,363,546.75 57.20
VISA INC 240,936.00 0.75
Total $32,108,317.26 100.00%
Account 35300000 Page 3

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Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) Managed Account Detail of Securities Held For the Month Ending November 30, 2022 CITY OF HEALDSBURG - 35300000
Dated Date/Coupon/Maturity CUSIP Rating Rating Date Date Cost at Cost Interest Cost Value Security Type/Description S&P Moody's Trade Settle Original YTM Accrued Amortized Market Par
U.S. Treasury Bond / Note

US TREASURY N/B NOTES
DTD 01/31/2022 0.875% 01/31/2024
91282CDV0 2,000,000.00 AA+ Aaa 02/10/22 02/10/22 1,974,464.50 1.53 5,849.18 1,984,891.50 1,914,062.40

US TREASURY N/B NOTES
DTD 03/31/2022 2.250% 03/31/2024
91282CEG2 1,500,000.00 AA+ Aaa 11/23/22 11/25/22 1,450,605.47 4.80 5,748.63 1,451,207.84 1,453,593.75

US TREASURY NOTES
DTD 08/31/2017 1.875% 08/31/2024
9128282U3 1,000,000.00 AA+ Aaa 11/29/22 11/30/22 953,789.06 4.66 4,765.19 953,861.26 955,781.20

US TREASURY NOTES
DTD 09/30/2019 1.500% 09/30/2024
912828YH7 1,500,000.00 AA+ Aaa 11/23/22 11/25/22 1,417,558.59 4.64 3,832.42 1,418,291.40 1,422,656.25

US TREASURY N/B NOTES
DTD 11/15/2021 0.750% 11/15/2024
91282CDH1 1,500,000.00 AA+ Aaa 11/30/22 11/30/22 1,393,945.31 4.56 497.24 1,394,093.43 1,398,281.25

US TREASURY N/B NOTES
DTD 01/15/2022 1.125% 01/15/2025
91282CDS7 2,000,000.00 AA+ Aaa 01/12/22 01/12/22 1,994,752.00 1.21 8,498.64 1,996,294.41 1,870,625.00

US TREASURY N/B NOTES
DTD 03/15/2022 1.750% 03/15/2025
91282CED9 2,000,000.00 AA+ Aaa 03/18/22 03/18/22 1,976,964.50 2.15 7,444.75 1,982,401.97 1,891,250.00

US TREASURY N/B NOTES
DTD 06/15/2022 2.875% 06/15/2025
91282CEU1 2,000,000.00 AA+ Aaa 06/10/22 06/10/22 1,985,014.50 3.14 26,550.55 1,987,382.78 1,938,125.00

US TREASURY N/B NOTES
DTD 11/15/2022 4.500% 11/15/2025
91282CFW6 500,000.00 AA+ Aaa 11/17/22 11/18/22 503,906.25 4.22 994.48 503,859.79 505,625.00

US TREASURY N/B NOTES
DTD 04/30/2021 0.750% 04/30/2026
91282CBW0 1,000,000.00 AA+ Aaa 11/18/22 11/21/22 891,132.81 4.18 642.27 891,999.59 896,093.80

US TREASURY N/B NOTES
DTD 09/30/2021 0.875% 09/30/2026
91282CCZ2 1,000,000.00 AA+ Aaa 11/23/22 11/28/22 886,054.69 4.11 1,490.38 886,298.51 890,625.00

US TREASURY N/B NOTES
DTD 10/31/2021 1.125% 10/31/2026
91282CDG3 1,000,000.00 AA+ Aaa 11/18/22 11/21/22 892,031.25 4.12 963.40 892,781.03 897,812.50

US TREASURY NOTES
DTD 05/31/2020 0.500% 05/31/2027
912828ZS2 500,000.00 AA+ Aaa 11/23/22 11/28/22 428,535.16 4.00 6.87 428,665.49 430,703.10

US TREASURY N/B NOTES
DTD 07/31/2022 2.750% 07/31/2027
91282CFB2 500,000.00 AA+ Aaa 11/22/22 11/23/22 473,164.06 4.02 4,595.79 473,289.53 476,406.25 Account 35300000 Page 4

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Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) Managed Account Detail of Securities Held For the Month Ending November 30, 2022 CITY OF HEALDSBURG - 35300000
Dated Date/Coupon/Maturity CUSIP Rating Rating Date Date Cost at Cost Interest Cost Value Security Type/Description S&P Moody's Trade Settle Original YTM Accrued Amortized Market Par
U.S. Treasury Bond / Note

US TREASURY NOTES
DTD 11/15/2017 2.250% 11/15/2027
9128283F5 500,000.00 AA+ Aaa 11/22/22 11/23/22 460,585.94 4.01 497.24 460,759.38 463,906.25 Security Type Sub-Total 18,500,000.00 17,682,504.09 3.36 72,377.03 17,706,077.91 17,405,546.75 U.S. Treasury Bill

TREASURY BILL BILLS
DTD 11/03/2022 0.000% 11/02/2023
912796YT0 1,000,000.00 A-1+ P-1 11/18/22 11/21/22 956,677.92 4.71 0.00 957,930.00 958,000.00 Security Type Sub-Total 1,000,000.00 956,677.92 4.71 0.00 957,930.00 958,000.00 Federal Agency Discount Note

FEDERAL HOME LOAN BANKS DISC NOTE
DTD 10/24/2022 0.000% 10/23/2023
313384NH8 2,000,000.00 A-1+ P-1 11/28/22 11/29/22 1,914,993.33 4.87 0.00 1,915,511.66 1,914,443.52 Security Type Sub-Total 2,000,000.00 1,914,993.33 4.87 0.00 1,915,511.66 1,914,443.52 Federal Agency Bond / Note

FEDERAL HOME LOAN BANK NOTES
(CALLABLE)
DTD 06/13/2022 2.370% 07/05/2023
3130ASD48 2,000,000.00 AA+ Aaa 06/06/22 06/06/22 1,999,514.50 2.39 22,120.00 1,999,733.84 1,971,894.00

FEDERAL HOME LOAN BANK NOTES
(CALLABLE)
DTD 06/28/2021 0.750% 11/28/2025
3130AMTZ5 2,000,000.00 AA+ Aaa 07/19/21 07/19/21 1,998,113.00 0.77 6,375.00 1,998,705.28 1,802,020.00

FEDERAL HOME LOAN BANK NOTES
(CALLABLE)
DTD 03/10/2021 0.800% 03/10/2026
3130ALFS8 2,000,000.00 AA+ Aaa 03/08/21 03/08/21 1,990,030.00 0.90 3,600.00 1,993,482.41 1,789,424.00 Security Type Sub-Total 6,000,000.00 5,987,657.50 1.39 32,095.00 5,991,921.53 5,563,338.00 Corporate Note

APPLE INC GLOBAL NOTES
DTD 05/03/2013 2.400% 05/03/2023
037833AK6 1,100,000.00 AA+ Aaa 06/14/18 06/14/18 1,058,483.00 3.24 2,053.33 1,096,439.41 1,089,079.20 Account 35300000 Page 5

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Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) Managed Account Detail of Securities Held For the Month Ending November 30, 2022 CITY OF HEALDSBURG - 35300000
Dated Date/Coupon/Maturity CUSIP Rating Rating Date Date Cost at Cost Interest Cost Value Security Type/Description S&P Moody's Trade Settle Original YTM Accrued Amortized Market Par
Corporate Note

PACCAR FINANCIAL CORP CORPORATE
NOTES
DTD 10/03/2022 4.950% 10/03/2025
69371RS23 125,000.00 A+ A1 11/29/22 11/30/22 125,696.25 4.74 996.88 125,695.58 125,897.75

TOYOTA MOTOR CREDIT CORP CORP
NOTES
DTD 11/10/2022 5.400% 11/10/2025
89236TKK0 125,000.00 A+ A1 11/29/22 11/30/22 126,581.25 4.93 393.75 126,579.78 126,969.75

BANK OF AMERICA CORP NOTES
(CALLABLE)
DTD 12/06/2021 1.530% 12/06/2025
06051GKE8 175,000.00 A- A2 11/29/22 11/30/22 160,335.00 4.53 1,301.56 160,348.31 160,297.38

VISA INC (CALLABLE) CORP NOTES
DTD 12/14/2015 3.150% 12/14/2025
92826CAD4 250,000.00 AA- Aa3 11/30/22 12/02/22 239,582.50 4.64 3,675.00 239,582.50 240,936.00

AMAZON INC CORP NOTES (CALLABLE)
DTD 05/12/2021 1.000% 05/12/2026
023135BX3 400,000.00 AA A1 11/22/22 11/25/22 355,352.00 4.52 211.11 355,563.94 357,117.60

JPMORGAN CHASE CORP NOTES (CALLABLE)
DTD 06/07/2016 3.200% 06/15/2026
46625HRS1 400,000.00 A- A1 11/22/22 11/25/22 378,336.00 4.88 5,902.22 378,436.14 380,695.60

BANK OF NEW YORK MELLON CORP NOTES
(CALL
DTD 07/26/2022 4.414% 07/24/2026
06406RBJ5 175,000.00 A A1 11/29/22 11/30/22 172,371.50 4.87 2,682.12 172,373.47 172,914.88

TRUIST FINANCIAL CORP NOTES
(CALLABLE)
DTD 10/28/2022 5.900% 10/28/2026
89788MAJ1 125,000.00 A- A3 11/29/22 11/30/22 126,465.00 5.56 676.04 126,463.62 126,515.50

STATE STREET CORP NOTES (CALLABLE)
DTD 11/04/2022 5.751% 11/04/2026
857477BX0 175,000.00 A A1 11/29/22 11/30/22 178,106.25 5.24 754.82 178,103.35 177,781.10

MORGAN STANLEY
DTD 01/20/2017 3.625% 01/20/2027
61746BEF9 125,000.00 A- A1 11/29/22 11/30/22 118,371.25 5.06 1,648.87 118,375.63 118,786.50

BANK OF NY MELLON CORP (CALLABLE)
CORPOR
DTD 01/26/2022 2.050% 01/26/2027
06406RBA4 175,000.00 A A1 11/29/22 11/30/22 157,144.75 4.79 1,245.66 157,156.51 157,715.43 Account 35300000 Page 6

6.B.a
Packet Pg. 35
Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) Managed Account Detail of Securities Held For the Month Ending November 30, 2022 CITY OF HEALDSBURG - 35300000
Dated Date/Coupon/Maturity CUSIP Rating Rating Date Date Cost at Cost Interest Cost Value Security Type/Description S&P Moody's Trade Settle Original YTM Accrued Amortized Market Par
Corporate Note

PNC FINANCIAL SERVICES CORP NOTES
(CALLA
DTD 05/19/2017 3.150% 05/19/2027
693475AT2 185,000.00 A- A3 11/23/22 11/28/22 171,861.30 4.94 194.25 171,885.44 171,382.89

TRUIST FINANCIAL CORP NOTES
(CALLABLE)
DTD 08/03/2020 1.125% 08/03/2027
89788MAC6 125,000.00 A- A3 11/29/22 11/30/22 105,255.00 4.95 460.94 105,266.57 105,472.00

INTEL CORP NOTES (CALLABLE)
DTD 08/05/2022 3.750% 08/05/2027
458140BY5 185,000.00 A+ A1 11/23/22 11/28/22 178,195.70 4.63 2,235.42 178,207.63 178,516.68

CATERPILLAR FINL SERVICE CORPORATE
NOTES
DTD 08/12/2022 3.600% 08/12/2027
14913R3A3 125,000.00 A A2 11/29/22 11/30/22 119,723.75 4.61 1,362.50 119,726.82 120,263.13

JOHN DEERE CAPITAL CORP CORPORATE
NOTES
DTD 09/08/2022 4.150% 09/15/2027
24422EWK1 185,000.00 A A2 11/22/22 11/25/22 180,671.00 4.70 1,770.09 180,685.80 181,580.09

BANK OF AMERICA CORP NOTES
(CALLABLE)
DTD 10/21/2016 3.248% 10/21/2027
06051GGA1 175,000.00 A- A2 11/29/22 11/30/22 160,555.50 5.18 631.56 160,563.59 161,429.98

TEXAS INSTRUMENTS INC CORP NOTES
(CALLAB
DTD 11/03/2017 2.900% 11/03/2027
882508BC7 175,000.00 A+ Aa3 11/29/22 11/30/22 162,603.00 4.52 394.72 162,609.89 163,805.08

TOYOTA MOTOR CREDIT CORP CORPORATE
NOTES
DTD 11/10/2022 5.450% 11/10/2027
89236TKL8 125,000.00 A+ A1 11/29/22 11/30/22 127,950.00 4.91 397.40 127,948.37 128,307.25

STATE STREET CORP NOTE (CALLABLE)
DTD 11/18/2021 1.684% 11/18/2027
857477BQ5 185,000.00 A A1 11/29/22 11/30/22 163,490.05 4.31 112.50 163,501.91 163,848.95 Security Type Sub-Total 4,815,000.00 4,567,130.05 4.43 29,100.74 4,605,514.26 4,609,312.74 Commercial Paper

MUFG BANK LTD/NY COMM PAPER
DTD 11/29/2022 0.000% 08/18/2023
62479MVJ9 1,000,000.00 A-1 P-1 11/28/22 11/29/22 960,845.56 5.60 0.00 961,144.45 962,256.00 Account 35300000 Page 7

6.B.a
Packet Pg. 36
Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) Managed Account Detail of Securities Held For the Month Ending November 30, 2022 CITY OF HEALDSBURG - 35300000
Dated Date/Coupon/Maturity CUSIP Rating Rating Date Date Cost at Cost Interest Cost Value Security Type/Description S&P Moody's Trade Settle Original YTM Accrued Amortized Market Par
Security Type Sub-Total 1,000,000.00 960,845.56 5.60 0.00 961,144.45 962,256.00 Certificate of Deposit

GOLDMAN SACHS BANK USA CERT DEPOS
DTD 09/22/2021 0.650% 09/23/2024
38149MZY2 250,000.00 A+ A1 09/20/21 09/20/21 249,263.00 0.74 311.64 249,556.06 231,746.00

SALLIE MAE BANK/SALT LKE CERT DEPOS
DTD 09/22/2021 0.700% 09/23/2024
795451AW3 250,000.00 NR NR 09/20/21 09/20/21 249,263.00 0.79 335.62 249,556.06 231,960.75

BMW BANK NORTH AMERICA CERT DEPOS
DTD 09/24/2021 0.650% 09/24/2024
05580AE26 250,000.00 NR NR 09/20/21 09/20/21 249,263.00 0.75 302.74 249,555.79 231,713.50 Security Type Sub-Total 750,000.00 747,789.00 0.76 950.00 748,667.91 695,420.25 Managed Account Sub-Total 34,065,000.00 32,817,597.45 3.31 134,522.77 32,886,767.72 32,108,317.26 $34,065,000.00 $32,817,597.45 3.31% $134,522.77 $32,886,767.72 $32,108,317.26 $32,242,840.03
$134,522.77
Total Investments
Accrued Interest
Securities Sub-Total
Bolded items are forward settling trades.

Account 35300000 Page 8

6.B.a
Packet Pg. 37
Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) Managed Account Fair Market Value & Analytics For the Month Ending November 30, 2022 CITY OF HEALDSBURG - 35300000
Dated Date/Coupon/Maturity CUSIP Par Broker Date Price Value On Cost Amort Cost at Mkt Security Type/Description Next Call Market Market Unreal G/L Unreal G/L Effective YTM Duration
U.S. Treasury Bond / Note
US TREASURY N/B NOTES 91282CDV0 2,000,000.00 DIRECT 95.70 1,914,062.40 (60,402.10) (70,829.10) DTD 01/31/2022 0.875% 01/31/2024

1.16 4.70
US TREASURY N/B NOTES 91282CEG2 1,500,000.00 MERRILL 96.91 1,453,593.75 2,988.28 2,385.91 DTD 03/31/2022 2.250% 03/31/2024

1.32 4.67
US TREASURY NOTES 9128282U3 1,000,000.00 BARCLAY 95.58 955,781.20 1,992.14 1,919.94 DTD 08/31/2017 1.875% 08/31/2024

1.72 4.53
US TREASURY NOTES 912828YH7 1,500,000.00 BNP_PAR 94.84 1,422,656.25 5,097.66 4,364.85 DTD 09/30/2019 1.500% 09/30/2024

1.81 4.46
US TREASURY N/B NOTES 91282CDH1 1,500,000.00 MERRILL 93.22 1,398,281.25 4,335.94 4,187.82 DTD 11/15/2021 0.750% 11/15/2024

1.95 4.40
US TREASURY N/B NOTES 91282CDS7 2,000,000.00 DIRECT 93.53 1,870,625.00 (124,127.00) (125,669.41) DTD 01/15/2022 1.125% 01/15/2025

2.10 4.34
US TREASURY N/B NOTES 91282CED9 2,000,000.00 DIRECT 94.56 1,891,250.00 (85,714.50) (91,151.97) DTD 03/15/2022 1.750% 03/15/2025

2.24 4.27
US TREASURY N/B NOTES 91282CEU1 2,000,000.00 DIRECT 96.91 1,938,125.00 (46,889.50) (49,257.78) DTD 06/15/2022 2.875% 06/15/2025

2.43 4.17
US TREASURY N/B NOTES 91282CFW6 500,000.00 JPM_CHA 101.13 505,625.00 1,718.75 1,765.21 DTD 11/15/2022 4.500% 11/15/2025

2.80 4.09
US TREASURY N/B NOTES 91282CBW0 1,000,000.00 CABRERA 89.61 896,093.80 4,960.99 4,094.21 DTD 04/30/2021 0.750% 04/30/2026

3.37 4.04
US TREASURY N/B NOTES 91282CCZ2 1,000,000.00 HSBC 89.06 890,625.00 4,570.31 4,326.49 DTD 09/30/2021 0.875% 09/30/2026

3.77 3.98
US TREASURY N/B NOTES 91282CDG3 1,000,000.00 JPM_CHA 89.78 897,812.50 5,781.25 5,031.47 DTD 10/31/2021 1.125% 10/31/2026

3.83 3.97
US TREASURY NOTES 912828ZS2 500,000.00 JPM_CHA 86.14 430,703.10 2,167.94 2,037.61 DTD 05/31/2020 0.500% 05/31/2027

4.45 3.89
US TREASURY N/B NOTES 91282CFB2 500,000.00 JPM_CHA 95.28 476,406.25 3,242.19 3,116.72 DTD 07/31/2022 2.750% 07/31/2027

4.36 3.86
US TREASURY NOTES 9128283F5 500,000.00 BARCLAY 92.78 463,906.25 3,320.31 3,146.87 DTD 11/15/2017 2.250% 11/15/2027

4.70 3.86
Security Type Sub-Total 18,500,000.00 17,405,546.75 (276,957.34) (300,531.16) 2.38 4.31 U.S. Treasury Bill
Account 35300000 Page 9

6.B.a
Packet Pg. 38
Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) Managed Account Fair Market Value & Analytics For the Month Ending November 30, 2022 CITY OF HEALDSBURG - 35300000
Dated Date/Coupon/Maturity CUSIP Par Broker Date Price Value On Cost Amort Cost at Mkt Security Type/Description Next Call Market Market Unreal G/L Unreal G/L Effective YTM Duration
U.S. Treasury Bill
TREASURY BILL BILLS 912796YT0 1,000,000.00 MORGAN_ 95.80 958,000.00 1,322.08 70.00 DTD 11/03/2022 0.000% 11/02/2023

0.94 4.68
Security Type Sub-Total 1,000,000.00 958,000.00 1,322.08 70.00 0.94 4.68 Federal Agency Discount Note
FEDERAL HOME LOAN BANKS DISC NOTE 313384NH8 2,000,000.00 MORGAN_ 95.72 1,914,443.52 (549.81) (1,068.14) DTD 10/24/2022 0.000% 10/23/2023

0.91 4.92
Security Type Sub-Total 2,000,000.00 1,914,443.52 (549.81) (1,068.14) 0.91 4.92 Federal Agency Bond / Note
FEDERAL HOME LOAN BANK NOTES 3130ASD48 2,000,000.00 DIRECT 06/05/23 98.59 1,971,894.00 (27,620.50) (27,839.84) (CALLABLE)
DTD 06/13/2022 2.370% 07/05/2023

0.00 3.80
FEDERAL HOME LOAN BANK NOTES 3130AMTZ5 2,000,000.00 DIRECT 12/28/22 90.10 1,802,020.00 (196,093.00) (196,685.28) (CALLABLE)
DTD 06/28/2021 0.750% 11/28/2025

0.00 4.31
FEDERAL HOME LOAN BANK NOTES 3130ALFS8 2,000,000.00 DIRECT 12/10/22 89.47 1,789,424.00 (200,606.00) (204,058.41) (CALLABLE)
DTD 03/10/2021 0.800% 03/10/2026

0.00 4.28
Security Type Sub-Total 6,000,000.00 5,563,338.00 (424,319.50) (428,583.53) 0.00 4.12 Corporate Note
APPLE INC GLOBAL NOTES 037833AK6 1,100,000.00 99.01 1,089,079.20 30,596.20 (7,360.21) DTD 05/03/2013 2.400% 05/03/2023

0.43 4.77
PACCAR FINANCIAL CORP CORPORATE 69371RS23 125,000.00 CITIGRP 100.72 125,897.75 201.50 202.17 NOTES
DTD 10/03/2022 4.950% 10/03/2025

2.67 4.67
TOYOTA MOTOR CREDIT CORP CORP 89236TKK0 125,000.00 MKTX 101.58 126,969.75 388.50 389.97 NOTES
DTD 11/10/2022 5.400% 11/10/2025

2.76 4.82
Account 35300000 Page 10

6.B.a
Packet Pg. 39
Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) Managed Account Fair Market Value & Analytics For the Month Ending November 30, 2022 CITY OF HEALDSBURG - 35300000
Dated Date/Coupon/Maturity CUSIP Par Broker Date Price Value On Cost Amort Cost at Mkt Security Type/Description Next Call Market Market Unreal G/L Unreal G/L Effective YTM Duration
Corporate Note
BANK OF AMERICA CORP NOTES 06051GKE8 175,000.00 MERRILL 12/06/24 91.60 160,297.38 (37.62) (50.93) (CALLABLE)
DTD 12/06/2021 1.530% 12/06/2025

1.98 4.54
VISA INC (CALLABLE) CORP NOTES 92826CAD4 250,000.00 GOLDMAN 09/14/25 96.37 240,936.00 1,353.50 1,353.50 DTD 12/14/2015 3.150%
12/14/2025

2.65 4.44
AMAZON INC CORP NOTES (CALLABLE) 023135BX3 400,000.00 CSFB 04/12/26 89.28 357,117.60 1,765.60 1,553.66 DTD 05/12/2021 1.000% 05/12/2026

3.31 4.38
JPMORGAN CHASE CORP NOTES 46625HRS1 400,000.00 GOLDMAN 03/15/26 95.17 380,695.60 2,359.60 2,259.46 (CALLABLE)
DTD 06/07/2016 3.200% 06/15/2026

3.10 4.69
BANK OF NEW YORK MELLON CORP NOTES 06406RBJ5 175,000.00 GOLDMAN 07/24/25 98.81 172,914.88 543.38 541.41 (CALL
DTD 07/26/2022 4.414% 07/24/2026

2.49 4.77
TRUIST FINANCIAL CORP NOTES 89788MAJ1 125,000.00 MKTX 10/28/25 101.21 126,515.50 50.50 51.88 (CALLABLE)
DTD 10/28/2022 5.900% 10/28/2026

2.71 5.55
STATE STREET CORP NOTES (CALLABLE) 857477BX0 175,000.00 GOLDMAN 11/04/25 101.59 177,781.10 (325.15) (322.25) DTD 11/04/2022 5.751% 11/04/2026

2.73 5.30
MORGAN STANLEY 61746BEF9 125,000.00 MERRILL 95.03 118,786.50 415.25 410.87 DTD 01/20/2017 3.625% 01/20/2027

3.82 4.97
BANK OF NY MELLON CORP (CALLABLE) 06406RBA4 175,000.00 MORGAN_ 12/26/26 90.12 157,715.43 570.68 558.92 CORPOR
DTD 01/26/2022 2.050% 01/26/2027

3.89 4.69
PNC FINANCIAL SERVICES CORP NOTES 693475AT2 185,000.00 CITIGRP 04/19/27 92.64 171,382.89 (478.41) (502.55) (CALLA
DTD 05/19/2017 3.150% 05/19/2027

4.11 5.01
TRUIST FINANCIAL CORP NOTES 89788MAC6 125,000.00 SUSQ 06/03/27 84.38 105,472.00 217.00 205.43 (CALLABLE)
DTD 08/03/2020 1.125% 08/03/2027

4.38 4.90
INTEL CORP NOTES (CALLABLE) 458140BY5 185,000.00 JPM_CHA 07/05/27 96.50 178,516.68 320.98 309.05 DTD 08/05/2022 3.750% 08/05/2027

4.21 4.59
Account 35300000 Page 11

6.B.a
Packet Pg. 40
Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) Managed Account Fair Market Value & Analytics For the Month Ending November 30, 2022 CITY OF HEALDSBURG - 35300000
Dated Date/Coupon/Maturity CUSIP Par Broker Date Price Value On Cost Amort Cost at Mkt Security Type/Description Next Call Market Market Unreal G/L Unreal G/L Effective YTM Duration
Corporate Note
CATERPILLAR FINL SERVICE CORPORATE 14913R3A3 125,000.00 TFC 96.21 120,263.13 539.38 536.31 NOTES
DTD 08/12/2022 3.600% 08/12/2027

4.31 4.50
JOHN DEERE CAPITAL CORP CORPORATE 24422EWK1 185,000.00 GOLDMAN 98.15 181,580.09 909.09 894.29 NOTES
DTD 09/08/2022 4.150% 09/15/2027

4.35 4.58
BANK OF AMERICA CORP NOTES 06051GGA1 175,000.00 MERRILL 10/21/26 92.25 161,429.98 874.48 866.39 (CALLABLE)
DTD 10/21/2016 3.248% 10/21/2027

3.66 5.06
TEXAS INSTRUMENTS INC CORP NOTES 882508BC7 175,000.00 STIFEL 08/03/27 93.60 163,805.08 1,202.08 1,195.19 (CALLAB
DTD 11/03/2017 2.900% 11/03/2027

4.38 4.36
TOYOTA MOTOR CREDIT CORP 89236TKL8 125,000.00 MKTX 102.65 128,307.25 357.25 358.88

CORPORATE NOTES
DTD 11/10/2022 5.450% 11/10/2027

4.40 4.84
STATE STREET CORP NOTE (CALLABLE) 857477BQ5 185,000.00 MERRILL 11/18/26 88.57 163,848.95 358.90 347.04 DTD 11/18/2021 1.684% 11/18/2027

3.84 4.26
Security Type Sub-Total 4,815,000.00 4,609,312.74 42,182.69 3,798.48 2.72 4.72 Commercial Paper
MUFG BANK LTD/NY COMM PAPER 62479MVJ9 1,000,000.00 MITSU 96.23 962,256.00 1,410.44 1,111.55 DTD 11/29/2022 0.000% 08/18/2023

0.74 5.41
Security Type Sub-Total 1,000,000.00 962,256.00 1,410.44 1,111.55 0.74 5.41 Certificate of Deposit
GOLDMAN SACHS BANK USA CERT DEPOS 38149MZY2 250,000.00 DIRECT 92.70 231,746.00 (17,517.00) (17,810.06) DTD 09/22/2021 0.650% 09/23/2024

0.00 4.91
SALLIE MAE BANK/SALT LKE CERT DEPOS 795451AW3 250,000.00 DIRECT 92.78 231,960.75 (17,302.25) (17,595.31) DTD 09/22/2021 0.700% 09/23/2024

0.00 4.91
BMW BANK NORTH AMERICA CERT DEPOS 05580AE26 250,000.00 DIRECT 92.69 231,713.50 (17,549.50) (17,842.29) DTD 09/24/2021 0.650% 09/24/2024

0.00 4.91
Security Type Sub-Total 750,000.00 695,420.25 (52,368.75) (53,247.66) 0.00 4.91 Account 35300000 Page 12

6.B.a
Packet Pg. 41
Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) Managed Account Fair Market Value & Analytics For the Month Ending November 30, 2022 CITY OF HEALDSBURG - 35300000
Dated Date/Coupon/Maturity CUSIP Par Broker Date Price Value On Cost Amort Cost at Mkt Security Type/Description Next Call Market Market Unreal G/L Unreal G/L Effective YTM Duration
Managed Account Sub-Total 34,065,000.00 32,108,317.26 (709,280.19) (778,450.46) 1.78 4.43 Total Investments $32,242,840.03
$134,522.77
$32,108,317.26
Accrued Interest
Securities Sub-Total $34,065,000.00 ($709,280.19) ($778,450.46) 1.78 4.43% Bolded items are forward settling trades.

Account 35300000 Page 13

6.B.a
Packet Pg. 42
Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) Managed Account Security Transactions & Interest For the Month Ending November 30, 2022 CITY OF HEALDSBURG - 35300000
Transaction Type
Trade Settle Security Description CUSIP Par Proceeds
Principal Accrued
Interest Total Cost
Realized G/L Realized G/L Sale
Amort Cost Method
BUY
11/18/22 US TREASURY N/B NOTES
DTD 11/15/2022 4.500% 11/15/2025
11/17/22 91282CFW6 500,000.00 (503,906.25) (186.46) (504,092.71) 11/21/22 TREASURY BILL BILLS
DTD 11/03/2022 0.000% 11/02/2023
11/18/22 912796YT0 1,000,000.00 (956,677.92) 0.00 (956,677.92) 11/21/22 US TREASURY N/B NOTES
DTD 10/31/2021 1.125% 10/31/2026
11/18/22 91282CDG3 1,000,000.00 (892,031.25) (652.62) (892,683.87) 11/21/22 US TREASURY N/B NOTES
DTD 04/30/2021 0.750% 04/30/2026
11/18/22 91282CBW0 1,000,000.00 (891,132.81) (435.08) (891,567.89) 11/23/22 US TREASURY N/B NOTES
DTD 07/31/2022 2.750% 07/31/2027
11/22/22 91282CFB2 500,000.00 (473,164.06) (4,296.88) (477,460.94) 11/23/22 US TREASURY NOTES
DTD 11/15/2017 2.250% 11/15/2027
11/22/22 9128283F5 500,000.00 (460,585.94) (248.62) (460,834.56) 11/25/22 JOHN DEERE CAPITAL CORP

CORPORATE NOTES
DTD 09/08/2022 4.150% 09/15/2027
11/22/22 24422EWK1 185,000.00 (180,671.00) (1,642.13) (182,313.13) 11/25/22 JPMORGAN CHASE CORP NOTES
(CALLABLE)
DTD 06/07/2016 3.200% 06/15/2026
11/22/22 46625HRS1 400,000.00 (378,336.00) (5,688.89) (384,024.89) 11/25/22 AMAZON INC CORP NOTES (CALLABLE)
DTD 05/12/2021 1.000% 05/12/2026
11/22/22 023135BX3 400,000.00 (355,352.00) (144.44) (355,496.44) 11/25/22 US TREASURY N/B NOTES
DTD 03/31/2022 2.250% 03/31/2024
11/23/22 91282CEG2 1,500,000.00 (1,450,605.47) (5,192.31) (1,455,797.78) 11/25/22 US TREASURY NOTES
DTD 09/30/2019 1.500% 09/30/2024
11/23/22 912828YH7 1,500,000.00 (1,417,558.59) (3,461.54) (1,421,020.13) 11/28/22 PNC FINANCIAL SERVICES CORP NOTES
(CALLA
DTD 05/19/2017 3.150% 05/19/2027
11/23/22 693475AT2 185,000.00 (171,861.30) (145.69) (172,006.99) 11/28/22 INTEL CORP NOTES (CALLABLE)
DTD 08/05/2022 3.750% 08/05/2027
11/23/22 458140BY5 185,000.00 (178,195.70) (2,177.60) (180,373.30) 11/28/22 US TREASURY NOTES
DTD 05/31/2020 0.500% 05/31/2027
11/23/22 912828ZS2 500,000.00 (428,535.16) (1,236.34) (429,771.50) 11/28/22 US TREASURY N/B NOTES
DTD 09/30/2021 0.875% 09/30/2026
11/23/22 91282CCZ2 1,000,000.00 (886,054.69) (1,418.27) (887,472.96) Account 35300000 Page 14

6.B.a
Packet Pg. 43
Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) Managed Account Security Transactions & Interest For the Month Ending November 30, 2022 CITY OF HEALDSBURG - 35300000
Transaction Type
Trade Settle Security Description CUSIP Par Proceeds
Principal Accrued
Interest Total Cost
Realized G/L Realized G/L Sale
Amort Cost Method
BUY
11/29/22 FEDERAL HOME LOAN BANKS DISC
NOTE
DTD 10/24/2022 0.000% 10/23/2023
11/28/22 313384NH8 2,000,000.00 (1,914,993.33) 0.00 (1,914,993.33) 11/29/22 MUFG BANK LTD/NY COMM PAPER
DTD 11/29/2022 0.000% 08/18/2023
11/28/22 62479MVJ9 1,000,000.00 (960,845.56) 0.00 (960,845.56) 11/30/22 MORGAN STANLEY
DTD 01/20/2017 3.625% 01/20/2027
11/29/22 61746BEF9 125,000.00 (118,371.25) (1,636.28) (120,007.53) 11/30/22 TOYOTA MOTOR CREDIT CORP CORP
NOTES
DTD 11/10/2022 5.400% 11/10/2025
11/29/22 89236TKK0 125,000.00 (126,581.25) (375.00) (126,956.25) 11/30/22 BANK OF NY MELLON CORP (CALLABLE)
CORPOR
DTD 01/26/2022 2.050% 01/26/2027
11/29/22 06406RBA4 175,000.00 (157,144.75) (1,235.69) (158,380.44) 11/30/22 BANK OF AMERICA CORP NOTES
(CALLABLE)
DTD 10/21/2016 3.248% 10/21/2027
11/29/22 06051GGA1 175,000.00 (160,555.50) (615.77) (161,171.27) 11/30/22 BANK OF AMERICA CORP NOTES
(CALLABLE)
DTD 12/06/2021 1.530% 12/06/2025
11/29/22 06051GKE8 175,000.00 (160,335.00) (1,294.13) (161,629.13) 11/30/22 STATE STREET CORP NOTES
(CALLABLE)
DTD 11/04/2022 5.751% 11/04/2026
11/29/22 857477BX0 175,000.00 (178,106.25) (726.86) (178,833.11) 11/30/22 CATERPILLAR FINL SERVICE

CORPORATE NOTES
DTD 08/12/2022 3.600% 08/12/2027
11/29/22 14913R3A3 125,000.00 (119,723.75) (1,350.00) (121,073.75) 11/30/22 TEXAS INSTRUMENTS INC CORP NOTES
(CALLAB
DTD 11/03/2017 2.900% 11/03/2027
11/29/22 882508BC7 175,000.00 (162,603.00) (380.63) (162,983.63) 11/30/22 BANK OF NEW YORK MELLON CORP

NOTES (CALL
DTD 07/26/2022 4.414% 07/24/2026
11/29/22 06406RBJ5 175,000.00 (172,371.50) (2,660.66) (175,032.16) 11/30/22 TOYOTA MOTOR CREDIT CORP

CORPORATE NOTES
DTD 11/10/2022 5.450% 11/10/2027
11/29/22 89236TKL8 125,000.00 (127,950.00) (378.47) (128,328.47) Account 35300000 Page 15

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Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022) Managed Account Security Transactions & Interest For the Month Ending November 30, 2022 CITY OF HEALDSBURG - 35300000
Transaction Type
Trade Settle Security Description CUSIP Par Proceeds
Principal Accrued
Interest Total Cost
Realized G/L Realized G/L Sale
Amort Cost Method
BUY
11/30/22 STATE STREET CORP NOTE (CALLABLE)
DTD 11/18/2021 1.684% 11/18/2027
11/29/22 857477BQ5 185,000.00 (163,490.05) (103.85) (163,593.90) 11/30/22 PACCAR FINANCIAL CORP CORPORATE
NOTES
DTD 10/03/2022 4.950% 10/03/2025
11/29/22 69371RS23 125,000.00 (125,696.25) (979.69) (126,675.94) 11/30/22 US TREASURY NOTES
DTD 08/31/2017 1.875% 08/31/2024
11/29/22 9128282U3 1,000,000.00 (953,789.06) (4,713.40) (958,502.46) 11/30/22 TRUIST FINANCIAL CORP NOTES
(CALLABLE)
DTD 10/28/2022 5.900% 10/28/2026
11/29/22 89788MAJ1 125,000.00 (126,465.00) (655.56) (127,120.56) 11/30/22 TRUIST FINANCIAL CORP NOTES
(CALLABLE)
DTD 08/03/2020 1.125% 08/03/2027
11/29/22 89788MAC6 125,000.00 (105,255.00) (457.03) (105,712.03) 11/30/22 US TREASURY N/B NOTES
DTD 11/15/2021 0.750% 11/15/2024
11/30/22 91282CDH1 1,500,000.00 (1,393,945.31) (466.16) (1,394,411.47) 12/02/22 VISA INC (CALLABLE) CORP NOTES
DTD 12/14/2015 3.150%
12/14/2025
11/30/22 92826CAD4 250,000.00 (239,582.50) (3,675.00) (243,257.50) Transaction Type Sub-Total 18,215,000.00 (17,092,472.45) (48,631.05) (17,141,103.50)

INTEREST
11/01/22 11/01/22 MONEY MARKET FUND MONEY0002 0.00 0.00 179.44 179.44 11/03/22 APPLE INC GLOBAL NOTES
DTD 05/03/2013 2.400% 05/03/2023
11/03/22 037833AK6 1,100,000.00 0.00 13,200.00 13,200.00 11/30/22 US TREASURY NOTES
DTD 05/31/2020 0.500% 05/31/2027
11/30/22 912828ZS2 500,000.00 0.00 1,250.00 1,250.00
Transaction Type Sub-Total 1,600,000.00 0.00 14,629.44 14,629.44 Managed Account Sub-Total (17,092,472.45) (34,001.61) (17,126,474.06) Total Security Transactions ($17,092,472.45) ($34,001.61) ($17,126,474.06) Bolded items are forward settling trades.

Account 35300000 Page 16

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Attachment: Monthly Investment Report - November 2022 (3863 : Investment Report - November 2022)

CITY OF HEALDSBURG

CITY COUNCIL AGENDA STAFF REPORT
MEETING DATE: January 23, 2023
SUBJECT: Disbursement Report for Withdrawals During the Month of November 2022
PREPARED BY: Marisol Chavez, Accounting Technician
STRATEGIC INITIATIVE(S):

Provide Effective Governance
RECOMMENDED ACTION(S):

By motion, approve the Disbursement Report for November 2022.

COMMUNITY ENGAGEMENT/OUTREACH:

Not applicable.

BACKGROUND:

State law requires that the City Council approve the City’s monthly disbursement activity.

DISCUSSION/ANALYSIS:

The report recognizes $22,459,579.06 in disbursements, from November 1, 2022, through November 30, 2022, made by the City for supplies and services in accordance with the City’s approved budget policies and work programs.

ENVIRONMENTAL STEWARDSHIP:

Not applicable.

ALTERNATIVES:

No alternatives are presented as this informational report is a requirement by state law.

FISCAL IMPACT:

There is no fiscal impact resulting from the proposed action.

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ENVIRONMENTAL ANALYSIS:

The proposed action is an administrative activity, which is not considered a 'project' as defined by the California Environmental Quality Act (“CEQA”) (CEQA Guidelines§15378).

Consequently, no CEQA action is required.

ATTACHMENT(S):

Disbursement Approval Report - November 2022

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Amount
ALSCO INC 160097 PW O&M Uniforms ‐ FY 22/23                          60.19 ALSCO INC 160097 Senior Center Floor Mats ‐ FY 22/23 81.70 ALSCO INC 160097 Public Works Floor Mats ‐ FY 22/23 125.20 ALSCO INC 160097 HFD Floor Mats ‐ FY 22/23                          92.08 ALSCO INC 160097 HPD Floor Mats ‐ FY 22/23                        146.83 ALSCO INC 160097 Corp Yard Floor Mats ‐ FY 22/23 122.16 ALSCO INC 160097 City Hall Floor Mats ‐ FY 22/23                          87.06 ALSCO INC 160097 Parks and Rec Floor Mats ‐ FY 22/23 29.60 ALSCO INC 160097 City Garage Uniforms ‐ FY 22/23 244.04 ALSCO INC 160097 PW Water Reclamation Uniforms ‐ FY 22/23 197.52 ALSCO INC 160097 PW O&M Uniforms ‐ FY 22/23                          60.19 ALSCO INC 160097 PW Water Reclamation Uniforms ‐ FY 22/23 197.52 ALSCO INC 160097 PW O&M Uniforms ‐ FY 22/23                          60.19 ALSCO INC 160097 PW O&M Uniforms ‐ FY 22/23                          60.19 Vendor 1142 ‐ ALPHA ANALYTICAL LABORATORIES INC Total: 919.50 Vendor: 3796 ‐ ALSCO INC
ALPHA ANALYTICAL LABORATO 160016 Laboratory Analysis Services                        230.00 ALPHA ANALYTICAL LABORATO 160189 Laboratory Analysis Services                        398.00 Vendor 309 ‐ ALHAMBRA Total: 946.15
Vendor: 1142 ‐ ALPHA ANALYTICAL LABORATORIES INC
ALPHA ANALYTICAL LABORATO 160189 Laboratory Analysis Services                        291.50 ALHAMBRA 160096 Water Services                          53.12 ALHAMBRA 160096 Water Services                        180.31 ALHAMBRA 160096 Water Services                        160.56 ALHAMBRA 160096 Water Services                          56.69 ALHAMBRA 160096 Water Services                        160.56 ALHAMBRA 160096 Water Services                          56.69 ALHAMBRA 160096 Water Services                          71.94 ALHAMBRA 160096 Water Services                          56.70 Vendor: 309 ‐ ALHAMBRA
ALHAMBRA 160015 Water Services ‐ Fire Dept                          92.89 ALHAMBRA 160096 Water Services                          56.69 Vendor: 4005 ‐ ALAMEIDA ARCHITECTURE
ALAMEIDA ARCHITECTURE 160014 Architectural Services for HCC 2,500.00 Vendor 4005 ‐ ALAMEIDA ARCHITECTURE Total: 2,500.00
Vendor: 2039 ‐ AIRGAS, LLC
AIRGAS, LLC 160095 Parts and Materials                        371.45 Vendor 2039 ‐ AIRGAS, LLC Total: 371.45
Vendor: 10401 ‐ AIDA GRAY
AIDA GRAY 159940 Open Space Preserve Share Gate Installation 4,000.00 Vendor 10401 ‐ AIDA GRAY Total: 4,000.00
Vendor: 10274 ‐ AFELIX GENERAL ENGINEERING INC
AFELIX GENERAL ENGINEERING 160013 AFelix‐WestPac Construction ‐ Release of Retention 8,616.36 Vendor 10274 ‐ AFELIX GENERAL ENGINEERING INC Total: 8,616.36 ACCESS INFORMATION HOLDIN 160188 Monthly Data Storage 11/01/22‐11/30/22 46.45 Vendor 5871 ‐ ACCESS INFORMATION HOLDINGS, LLC Total: 92.90 Vendor 5912 ‐ ABM INDUSTRY GROUPS LLC Total: 3,554.05
Vendor: 5871 ‐ ACCESS INFORMATION HOLDINGS, LLC
ACCESS INFORMATION HOLDIN 159939 Monthly Data Services 10/01/22‐10/31/22 46.45 ABM INDUSTRY GROUPS LLC 160094 Janitorial Maint. FY 22/23 ‐ Senior Center 1,376.82 ABM INDUSTRY GROUPS LLC 160094 Janitorial Maint. FY 22/23 ‐ Hbg Airport 240.00 ABM INDUSTRY GROUPS LLC 160094 Janitorial Maint. FY 22/23 ‐ Public Works O&M 171.72 ABM INDUSTRY GROUPS LLC 160094 Janitorial Maint. FY 22/23 ‐ WWTP 255.69 ABM INDUSTRY GROUPS LLC 160094 Janitorial Maint. FY 22/23 ‐ Corp Yard 619.49 ABM INDUSTRY GROUPS LLC 160094 Janitorial Maint. FY 22/23 ‐ HPD 495.64 Vendor 18 ‐ AACTION RENTS Total: 440.16
Vendor: 5912 ‐ ABM INDUSTRY GROUPS LLC
ABM INDUSTRY GROUPS LLC 160094 Janitorial Maint. FY 22/23 ‐ City Hall 394.69 Vendor: 18 ‐ AACTION RENTS
AACTION RENTS 159938 Equipment Rental                          53.76 AACTION RENTS 159938 Equipment Rental                        386.40 Vendor: 3954 ‐ AAA BUSINESS SUPPLIES & INTERIORS
AAA BUSINESS SUPPLIES & INTE160012 Office Supplies                          97.01 Vendor 3954 ‐ AAA BUSINESS SUPPLIES & INTERIORS Total: 97.01 Disbursement Approval Report
City of Healdsburg, CA By Vendor Name
Payment Dates 11/01/2022 - 11/30/2022
Vendor Name Payment Number Description (Item)

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Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 150.65 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 57.08 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 455.80 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 220.25 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 77.82 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 19.04 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 153.84 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 26.80 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 204.31 Vendor: 4037 ‐ AT&T (CALNET3)
AT&T (CALNET3) 159947 Phone and Data Services 8/11/22‐9/10/22 22.16 AT&T (CALNET3) 159947 Phone and Data Services  8/20/22‐9/19/22 70.54 Vendor: 44 ‐ ASSOCIATION OF BAY AREA GOVERNMENTS
ASSOCIATION OF BAY AREA GOV159943 ABAG Annual Membership Dues FY 22/23 3,706.00 Vendor 44 ‐ ASSOCIATION OF BAY AREA GOVERNMENTS Total: 3,706.00 ANIXTER INC 160099 INSULATOR, GUY‐STRAIN 506, ANSI 54‐3 68.02 Vendor 2667 ‐ ANIXTER INC Total: 356.43
Vendor: 2667 ‐ ANIXTER INC
ANIXTER INC 160099 ANCHOR ROD, 1" X 7'                      2 157.61 ANIXTER INC 160099 BOLTS, MACHINE GALV, 5/8" X 16" 130.80 Vendor: 3820 ‐ AMERICAN MESSAGING LLC
AMERICAN MESSAGING LLC 160192 Messaging Services 11/01/22‐01/31/23 40.51 Vendor 3820 ‐ AMERICAN MESSAGING LLC Total: 40.51
AMERICAN FAMILY LIFE ASSURA160191 November Premiums                     1,380.71 Vendor 38 ‐ AMERICAN FAMILY LIFE ASSURANCE CO Total: 2,761.42 Vendor 6750 ‐ AMAZON CAPITAL SERVICES INC Total: 3,776.48 Vendor: 38 ‐ AMERICAN FAMILY LIFE ASSURANCE CO
AMERICAN FAMILY LIFE ASSURA159942 October Premiums                     1,380.71 AMAZON CAPITAL SERVICES INC160190 Office Supplies                          21.70 AMAZON CAPITAL SERVICES INC160190 Office Supplies                          21.69 AMAZON CAPITAL SERVICES INC159941 Office Supplies                        321.65 AMAZON CAPITAL SERVICES INC160017 Office Supplies                          26.02 AMAZON CAPITAL SERVICES INC159941 Wireless Remote Clicker and Adapter 226.66 AMAZON CAPITAL SERVICES INC160017 Department Supplies                          91.38 AMAZON CAPITAL SERVICES INC159941 Office Supplies                          37.14 AMAZON CAPITAL SERVICES INC159941 Office Supplies                          33.18 AMAZON CAPITAL SERVICES INC159941 Office Supplies                          18.79 AMAZON CAPITAL SERVICES INC159941 USB Vehicle Adapter                          26.10 AMAZON CAPITAL SERVICES INC159941 Office Supplies                          18.78 AMAZON CAPITAL SERVICES INC159941 PPE Gloves                        119.43 AMAZON CAPITAL SERVICES INC159941 PPE Gloves                        119.43 AMAZON CAPITAL SERVICES INC159941 Splice Kit                          21.65 AMAZON CAPITAL SERVICES INC159941 Ethernet Connectors                             7.32 AMAZON CAPITAL SERVICES INC159941 Ethernet Connectors                             7.31 AMAZON CAPITAL SERVICES INC159941 Parts and Materials                          39.05 AMAZON CAPITAL SERVICES INC159941 Parts and Materials                          31.45 AMAZON CAPITAL SERVICES INC159941 Work Boots ‐ Credit                         (99.54) AMAZON CAPITAL SERVICES INC159941 Work Boots ‐ Credit                         (99.54) AMAZON CAPITAL SERVICES INC159941 Earplugs                          14.62 AMAZON CAPITAL SERVICES INC159941 Earplugs                          14.62 AMAZON CAPITAL SERVICES INC159941 Vehicle# 42 ‐ Parts and Materials 48.77 AMAZON CAPITAL SERVICES INC159941 Vehicle# 42 ‐ Parts and Materials 48.77 AMAZON CAPITAL SERVICES INC159941 Ethernet Cable                             9.41 AMAZON CAPITAL SERVICES INC159941 Ethernet Cable                             9.41 AMAZON CAPITAL SERVICES INC159941 Vehicle# 101 ‐ Parts and Materials 21.14 AMAZON CAPITAL SERVICES INC159941 Vehicle# 101 ‐ Parts and Materials 21.15 AMAZON CAPITAL SERVICES INC159941 Vehicle# 101 ‐ Parts and Materials 82.99 AMAZON CAPITAL SERVICES INC159941 Vehicle# 101 ‐ Parts and Materials 82.99 AMAZON CAPITAL SERVICES INC159941 Vehicle Parts and Materials                     1,030.74 AMAZON CAPITAL SERVICES INC159941 Vehicle Parts and Materials ‐ Credit (997.10) AMAZON CAPITAL SERVICES INC159941 Fire Truck ‐ Parts and Materials 106.31 AMAZON CAPITAL SERVICES INC159941 Vehicle Parts and Materials                        997.10 AMAZON CAPITAL SERVICES INC159941 Vehicle Parts and Materials                        117.56 AMAZON CAPITAL SERVICES INC159941 Vehicle Parts and Materials                        899.45 Vendor: 6750 ‐ AMAZON CAPITAL SERVICES INC
AMAZON CAPITAL SERVICES INC159941 Vehicle Parts and Materials                        208.62 AMAZON CAPITAL SERVICES INC159941 Fire Truck ‐  Parts and Materials 70.28 ALTEC INDUSTRIES INC 160098 Parts and Materials                        649.20 Vendor 36 ‐ ALTEC INDUSTRIES INC Total: 2,519.20
Vendor 3796 ‐ ALSCO INC Total: 1,811.68
Vendor: 36 ‐ ALTEC INDUSTRIES INC
ALTEC INDUSTRIES INC 160098 Parts and Materials                     1,870.00 ALSCO INC 160097 PW Water Reclamation Floor Mats ‐ FY 22/23 116.28 ALSCO INC 160097 Foss Creek Community Center Floor Mats ‐ FY 22/23 130.93

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Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor 4037 ‐ AT&T (CALNET3) Total: 11,756.59
AT&T (CALNET3) 160193 Phone and Data Services 9/28/22‐10/27/22 24.23 AT&T (CALNET3) 160193 Phone and Data Services 10/01/22‐10/31/22 198.73 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 48.06 AT&T (CALNET3) 160193 Phone and Data Services 9/28/22‐10/27/22 24.07 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 24.87 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 24.87 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 13.81 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 24.87 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 82.97 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 27.29 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 19.98 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 7.05 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 14.66 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 13.62 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 172.87 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 44.61 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 12.26 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 24.86 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 19.06 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 33.26 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 10.90 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 76.55 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 123.70 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 156.45 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 138.88 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 72.77 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 52.62 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 420.20 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 203.05 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 71.74 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 17.55 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 141.83 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 24.87 AT&T (CALNET3) 160193 Phone and Data Services 9/26/22‐10/25/22 188.87 AT&T (CALNET3) 160193 Phone and Data Services 9/19/22‐10/18/22 5,037.35 AT&T (CALNET3) 160193 Phone and Data Services 9/20/22‐10/19/22 70.54 AT&T (CALNET3) 159947 Phone and Data Services 9/14/22‐10/13/22 24.87 AT&T (CALNET3) 159947 Phone and Data Services 9/14/22‐10/13/22 25.07 AT&T (CALNET3) 159947 Phone and Data Services 9/14/22‐10/13/22 48.06 AT&T (CALNET3) 159947 Phone and Data Services 9/14/22‐10/13/22 24.87 AT&T (CALNET3) 159947 Phone and Data Services 9/11/22‐10/10/22 144.87 AT&T (CALNET3) 159947 Phone and Data Services 9/14/22‐10/13/22 24.87 AT&T (CALNET3) 159947 Phone and Data Services 9/11/22‐10/10/22 133.09 AT&T (CALNET3) 159947 Phone and Data Services 9/11/22‐10/10/22 133.09 AT&T (CALNET3) 159947 Phone and Data Services 9/11/22‐10/10/22 0.28 AT&T (CALNET3) 159947 Phone and Data Services 9/11/22‐10/10/22 133.09 AT&T (CALNET3) 159947 Phone and Data Services 9/07/22‐10/06/22 342.58 AT&T (CALNET3) 159947 Phone and Data Services 9/11/22‐10/10/22 63.92 AT&T (CALNET3) 159947 Phone and Data Services 9/07/22‐10/06/22 70.54 AT&T (CALNET3) 159947 Phone and Data Services  9/07/22‐10/06/22 70.54 AT&T (CALNET3) 160193 Phone and Data Services 8/28/22‐9/27/22 25.11 AT&T (CALNET3) 159947 Phone and Data Services 9/01/22‐9/30/22 207.18 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 51.92 AT&T (CALNET3) 160193 Phone and Data Services 8/28/22‐9/27/22 24.87 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 26.81 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 26.80 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 14.99 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 26.80 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 90.00 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 29.60 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 21.67 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 7.65 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 15.91 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 14.77 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 187.52 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 48.39 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 36.08 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 26.97 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 20.68 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 13.30 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 11.84 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 83.02 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 134.18 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 169.70 AT&T (CALNET3) 159947 Phone and Data Services 8/26/22‐9/25/22 78.93

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Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor: 3226 ‐ BARTEL ASSOCIATES, LLC
BARTEL ASSOCIATES, LLC 160018 GASBS 75 Other Post Employment Benefits Report 2,757.00 BADGER METER 159948 ORION Cellular LTE Service                          90.00 Vendor 6641 ‐ BADGER METER Total: 15,312.60
BADGER METER 159948 4" T1000 Turbo Meter w/test Plug, Reclaim Option 10,461.35 BADGER METER 159948 4" T1000 Turbo Meter w/test Plug, Reclaim Option 3,802.29 BADGER METER 159948 Orion Cellular LTE‐M 8" Twist Tight 296.78 BADGER METER 159948 T1000 HR‐E Encoder CF 5' Twist Tight Connector 182.78 Vendor: 6641 ‐ BADGER METER
BADGER METER 159948 Orion Cellular LTE‐M 8" Twist Tight 296.70 BADGER METER 159948 T1000 HR‐E 8‐Dial Encoder CF 5'Twist Tight Connect 182.70 Vendor: 3483 ‐ BACKFLOW DISTRIBUTORS, INC
BACKFLOW DISTRIBUTORS, INC 160196 Parts and Materials                        143.80 Vendor 3483 ‐ BACKFLOW DISTRIBUTORS, INC Total: 143.80
Vendor: 6774 ‐ AT&T
AT&T 159944 Phone and Data Services 10/18/22‐11/17/22 116.99 Vendor 6774 ‐ AT&T Total: 116.99
AT&T 159945 Phone and Data Services 10/07/22‐11/06/22 33.97 Vendor 2498 ‐ AT&T Total: 304.30
AT&T 159945 Phone and Data Services 10/07/22‐11/06/22 33.97 AT&T 159945 Phone and Data Services 10/07/22‐11/06/22 33.97 AT&T 159945 Phone and Data Services 10/07/22‐11/06/22 33.97 AT&T 159945 Phone and Data Services 10/07/22‐11/06/22 33.97 AT&T 159945 Phone and Data Services 10/07/22‐11/06/22 33.97 AT&T 159945 Phone and Data Services 10/07/22‐11/06/22 66.51 Vendor 1713 ‐ AT&T Total: 2,018.60
Vendor: 2498 ‐ AT&T
AT&T 159945 Phone and Data Services 10/07/22‐11/06/22 33.97 Vendor 6180 ‐ AT&T MOBILITY‐FIRST NET Total: 16,242.97
Vendor: 1713 ‐ AT&T
AT&T 159946 Phone and Data Services                     2,018.60 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                     1,405.04 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        808.51 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        439.61 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        122.18 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        455.34 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                          81.45 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        318.74 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        136.60 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                          57.10 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        894.18 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        279.92 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        818.50 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        380.70 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        647.19 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        325.39 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        139.45 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                          40.73 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                          81.45 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        722.20 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        325.81 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        122.39 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                     2,406.84 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                          81.59 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        520.84 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        117.15 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        390.51 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        895.71 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        273.35 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        764.84 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                          53.36 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        261.57 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        604.76 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        139.64 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        355.74 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                          81.59 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        325.83 Vendor: 6180 ‐ AT&T MOBILITY‐FIRST NET
AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                        326.37 AT&T MOBILITY‐FIRST NET 160195 Phone and Data Services                          40.80 AT&T (CITY ALARM LINE) 160194 Phone Services ‐ October 2022                          43.65 Vendor 8438 ‐ AT&T (CITY ALARM LINE) Total: 88.68
Vendor: 8438 ‐ AT&T (CITY ALARM LINE)
AT&T (CITY ALARM LINE) 160194 Phone Services ‐ September 2022 45.03

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Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) BURNS, JULIE 160202 Translation and Interpretation Services 1,200.60 BURNS, JULIE 160202 Translation and Interpretation Services 419.60 BURNS, JULIE 160202 Translation and Interpretation Services 994.80 Vendor: 8440 ‐ BURNS, JULIE
BURNS, JULIE 160202 Translation and Interpretation Services 1,140.00 BURNS, JULIE 160202 Translation and Interpretation Services 1,960.00 BURKE, WILLIAMS, & SORENSEN160023 September Services ‐ Oaks & Olives 7,623.00 Vendor 5096 ‐ BURKE, WILLIAMS, & SORENSEN LLP Total: 85,601.84 BURKE, WILLIAMS, & SORENSEN160023 September Services ‐ General 1,121.00 BURKE, WILLIAMS, & SORENSEN160023 September Services ‐ General                          88.50 BURKE, WILLIAMS, & SORENSEN160023 September Services ‐ North Village‐Enso 1,201.50 BURKE, WILLIAMS, & SORENSEN160023 September Services ‐ Freebird Affordable Housing 4,842.50 BURKE, WILLIAMS, & SORENSEN160023 September Services ‐ General 1,736.50 BURKE, WILLIAMS, & SORENSEN160023 September Services ‐ Terracon Claim 8,581.00 BURKE, WILLIAMS, & SORENSEN160023 September Services ‐ NuForest 1,138.50 BURKE, WILLIAMS, & SORENSEN160023 September Services ‐ North Village 667.50 BURKE, WILLIAMS, & SORENSEN160023 September Services ‐ Saggio 24,601.50 BURKE, WILLIAMS, & SORENSEN160023 September Services ‐ Roundabout Project 1,534.00 Vendor: 5096 ‐ BURKE, WILLIAMS, & SORENSEN LLP
BURKE, WILLIAMS, & SORENSEN160023 September Services ‐ General 32,348.34 BURKE, WILLIAMS, & SORENSEN160023 September Services ‐ Elections 118.00 BUREAU VERITAS NORTH AMER160102 Building Inspection Svcs for Enso Sr Living Comm. 21,000.00 Vendor 7137 ‐ BUREAU VERITAS NORTH AMERICA INC Total: 35,800.00 Vendor: 7137 ‐ BUREAU VERITAS NORTH AMERICA INC
BUREAU VERITAS NORTH AMER159953 Plan Review Services ‐ Fire Substation 5,000.00 BUREAU VERITAS NORTH AMER159953 Plan Review Services                     9,800.00 Vendor: 4246 ‐ BRUNSING ASSOCIATES, INC
BRUNSING ASSOCIATES, INC 160101 Compaction Testing for WRF Flood Mitigation Proj 2,451.25 Vendor 4246 ‐ BRUNSING ASSOCIATES, INC Total: 2,451.25
Vendor: 436 ‐ BRIDGESTONE AMERICAS INC
BRIDGESTONE AMERICAS INC 160201 Vehicle Parts and Materials                        230.87 Vendor 436 ‐ BRIDGESTONE AMERICAS INC Total: 230.87
Vendor: 2859 ‐ BRENNTAG PACIFIC INC
BRENNTAG PACIFIC INC 160200 12.5 % Sodium Hypochlorite‐ WRF 2,112.27 Vendor 2859 ‐ BRENNTAG PACIFIC INC Total: 2,112.27
BRANDLEY ENGINEERING INC 160022 Engineering Design for Hbg Municipal Airport 13,561.25 Vendor 10000 ‐ BRANDLEY ENGINEERING INC Total: 14,657.50 Vendor 90886 ‐ BR Construction  Total: 745.87
Vendor: 10000 ‐ BRANDLEY ENGINEERING INC
BRANDLEY ENGINEERING INC 159952 Engineering & Consulting Services at Hbg Airport 1,096.25 BR Construction 159951 Building Permit ELER‐0177‐2022 Refund 6.17 BR Construction 159951 Building Permit ELER‐0177‐2022 Refund 561.52 Vendor: 90886 ‐ BR Construction
BR Construction 159951 Building Permit ELER‐0177‐2022 Refund 1.00 BR Construction 159951 Building Permit ELER‐0177‐2022 Refund 177.18 BOOMERANG PLUS 160021 Uniform Supplies                     2,280.00 Vendor 5970 ‐ BOOMERANG PLUS Total: 3,420.00
Vendor 10084 ‐ BOMBOLA AGENCY INC Total: 400.00
Vendor: 5970 ‐ BOOMERANG PLUS
BOOMERANG PLUS 160021 Uniform Supplies                     1,140.00 Vendor 2265 ‐ BELL'S AMBULANCE SERVICE Total: 375.00
Vendor: 10084 ‐ BOMBOLA AGENCY INC
BOMBOLA AGENCY INC 160020 Background Investigation Services 400.00 BELL'S AMBULANCE SERVICE 160019 Blood Draw Services                          75.00 BELL'S AMBULANCE SERVICE 160019 Blood Draw Services                          75.00 BELL'S AMBULANCE SERVICE 159950 Blood Draw Services                          75.00 BELL'S AMBULANCE SERVICE 159950 Blood Draw Services                          75.00 Vendor 3768 ‐ BELKORP AG Total: 737.39
Vendor: 2265 ‐ BELL'S AMBULANCE SERVICE
BELL'S AMBULANCE SERVICE 159950 Blood Draw Services                          75.00 Vendor: 3768 ‐ BELKORP AG
BELKORP AG 160100 Vehicle# 126 ‐ Parts and Materials 544.34 BELKORP AG 160100 Vehicle# 126 ‐ Parts and Materials 193.05 BAY AREA BARRICADE SERVICE 160199 Road Closure Signs                        201.97 Vendor 51 ‐ BAY AREA BARRICADE SERVICE INC Total: 832.21 Vendor 1791 ‐ BAUER COMPRESSORS INC Total: 480.80
Vendor: 51 ‐ BAY AREA BARRICADE SERVICE INC
BAY AREA BARRICADE SERVICE 159949 Aluminum Road Signs and Clamps 630.24 Vendor 3226 ‐ BARTEL ASSOCIATES, LLC Total: 10,838.00
Vendor: 1791 ‐ BAUER COMPRESSORS INC
BAUER COMPRESSORS INC 160198 Department Supplies                        480.80 BARTEL ASSOCIATES, LLC 160197 GASBS 75 Other Post Employment Benefits Report 8,081.00

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Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor: 731 ‐ CASTINO RESTAURANT EQUIP.INC.

CASTINO RESTAURANT EQUIP.IN160104 Hobart High Temp Dishwasher LXGER‐2 7,121.35 CASTINO RESTAURANT EQUIP.IN160104 Purchase Hobart Bar Dishwasher for Villa 38.35 CAPITOL ELEVATOR CO INC 160027 Elevator Maintenance FY 22/23 ‐ City Hall Qtrly 165.00 Vendor 3864 ‐ CAPITOL ELEVATOR CO INC Total: 495.00
Vendor: 3864 ‐ CAPITOL ELEVATOR CO INC
CAPITOL ELEVATOR CO INC 160027 Elevator Maintenance FY 22/23 ‐ Museum Qtrly 165.00 CAPITOL ELEVATOR CO INC 160027 Elevator Maintenance FY 22/23 ‐ HPD Qtrly 165.00 Vendor: 10411 ‐ CAMPBELL, TOM
CAMPBELL, TOM 160103 Pre‐Employment Live Scan                          40.00 Vendor 10411 ‐ CAMPBELL, TOM Total: 40.00
CALPERS DFT0007715 PERS‐EE Pepra                          10.55 Vendor 4165 ‐ CALPERS Total: 237,414.05
CALPERS DFT0007708 PERS‐Safety 1st Level                     1,561.26 CALPERS DFT0007709 PERS Safety 2nd Level                   10,191.38 CALPERS DFT0007706 PERS Survivor Benefit                        128.34 CALPERS DFT0007707 PERS‐Safety 1st Level                     4,410.32 CALPERS DFT0007701 PERS‐MISC‐2nd Level                     8,074.70 CALPERS DFT0007705 PERS‐Safety 2nd Level                        581.05 CALPERS DFT0007699 PERS Classic EE 1st Level                   11,962.72 CALPERS DFT0007700 PERS‐MISC‐CLASSIC 1st Level 19,469.34 CALPERS DFT0007697 PERS Contribution                        228.37 CALPERS DFT0007698 PERS‐EE Pepra                   16,024.39 CALPERS DFT0007695 PERS‐PD‐Classic 2nd Level                        734.55 CALPERS DFT0007696 PERS‐Misc‐New                   17,162.86 CALPERS DFT0007693 PERS‐PD‐Classic                     3,318.45 CALPERS DFT0007694 PERS‐FIRE‐Classic                     4,307.74 CALPERS DFT0007691 PERS‐PD‐Classic                     2,111.51 CALPERS DFT0007692 PERS‐FIRE‐Classic                     2,008.49 CALPERS DFT0007689 PERS‐PD‐New                     5,703.03 CALPERS DFT0007690 PERS‐FIRE‐New                     4,315.87 CALPERS DFT0007720 PD Uniform Allowance PPE 11/19/22  11 of 26 2.46 CALPERS DFT0007682 PERS EE Misc Classic                     6,077.75 CALPERS DFT0007720 PD Uniform Allowance PPE 11/19/22  11 of 26 25.26 CALPERS DFT0007720 PD Uniform Allowance PPE 11/19/22  11 of 26 13.50 CALPERS DFT0007665 PERS‐Safety 1st Level                     1,561.26 CALPERS DFT0007666 PERS Safety 2nd Level                   10,177.54 CALPERS DFT0007663 PERS Survivor Benefit                        129.27 CALPERS DFT0007664 PERS‐Safety 1st Level                     4,413.16 CALPERS DFT0007658 PERS‐MISC‐2nd Level                     8,100.41 CALPERS DFT0007662 PERS‐Safety 2nd Level                        589.90 CALPERS DFT0007656 PERS Classic EE 1st Level                   12,016.28 CALPERS DFT0007657 PERS‐MISC‐CLASSIC 1st Level 19,556.51 CALPERS DFT0007654 PERS Contribution                        228.37 CALPERS DFT0007655 PERS‐EE Pepra                   16,218.10 CALPERS DFT0007652 PERS‐PD‐Classic 2nd Level                        745.73 CALPERS DFT0007653 PERS‐Misc‐New                   17,387.64 CALPERS DFT0007650 PERS‐PD‐Classic                     3,318.45 CALPERS DFT0007651 PERS‐FIRE‐Classic                     4,312.65 CALPERS DFT0007648 PERS‐PD‐Classic                     2,111.51 CALPERS DFT0007649 PERS‐FIRE‐Classic                     2,008.49 CALPERS DFT0007646 PERS‐PD‐New                     5,698.99 CALPERS DFT0007647 PERS‐FIRE‐New                     4,306.31 CALPERS DFT0007674 PERS‐Misc‐New                         (28.73) CALPERS DFT0007639 PERS EE Misc Classic                     6,097.10 CALPERS DFT0007680 PD Uniform Allowance PPE 11/05/22  10 of 26 13.50 CALPERS DFT0007680 PD Uniform Allowance PPE 11/05/22  10 of 26 2.46 Vendor 4127 ‐ CALIFORNIA STATE DISBURSEMENT UNIT Total: 3,927.66 Vendor: 4165 ‐ CALPERS
CALPERS DFT0007680 PD Uniform Allowance PPE 11/05/22  10 of 26 25.26 CALIFORNIA STATE DISBURSEM 160203 Child Support                        403.38 CALIFORNIA STATE DISBURSEM 160205 Child Support                     1,292.30 CALIFORNIA STATE DISBURSEM 160025 Child Support                     1,292.30 CALIFORNIA STATE DISBURSEM 160204 Child Support                        268.15 Vendor: 4127 ‐ CALIFORNIA STATE DISBURSEMENT UNIT
CALIFORNIA STATE DISBURSEM 160024 Child Support                        268.15 CALIFORNIA STATE DISBURSEM 160026 Child Support                        403.38 Vendor: 72 ‐ CALIFORNIA POLICE CHIEFS' ASSOC
CALIFORNIA POLICE CHIEFS' ASS159955 Conference Registration Fee 10/25‐26/22 890.00 Vendor 72 ‐ CALIFORNIA POLICE CHIEFS' ASSOC Total: 890.00 Vendor: 755 ‐ BWS DISTRIBUTORS INC
BWS DISTRIBUTORS INC 159954 Gas Monitors                     4,284.57 Vendor 755 ‐ BWS DISTRIBUTORS INC Total: 4,284.57
Vendor 8440 ‐ BURNS, JULIE Total: 5,715.00

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Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor: 302 ‐ COGGINS FENCE & SUPPLY INC
COGGINS FENCE & SUPPLY INC 160111 Repair Chain Link Fence at Corporation Yard 1,963.84 Vendor 302 ‐ COGGINS FENCE & SUPPLY INC Total: 1,963.84 COASTLAND CIVIL ENGINEERING160209 Plan Review & Building Inspection ‐ Saw Mill Lot 4 22,191.78 Vendor 86 ‐ COASTLAND CIVIL ENGINEERING INC Total: 27,814.28 Vendor: 86 ‐ COASTLAND CIVIL ENGINEERING INC
COASTLAND CIVIL ENGINEERING160209 Plan Review & Building Inspection ‐ Saw Mill Lot 4 2,742.50 COASTLAND CIVIL ENGINEERING160209 Construction Support Svc for Exchange at Saw Mill 2,880.00 COAST COUNTIES TRUCK & EQU159959 Vehicle# 480 ‐ Parts and Materials 83.42 Vendor 6521 ‐ COAST COUNTIES TRUCK & EQUIPMENT Total: 116.54 Vendor 10362 ‐ CLIFFORD MOSS LLC Total: 6,008.70
Vendor: 6521 ‐ COAST COUNTIES TRUCK & EQUIPMENT
COAST COUNTIES TRUCK & EQU159959 Vehicle# 480 ‐ Parts and Materials 33.12 Vendor: 10362 ‐ CLIFFORD MOSS LLC
CLIFFORD MOSS LLC 160110 Strategic Communication Services 5,158.70 CLIFFORD MOSS LLC 160110 Strategic Communication Services 850.00 CLARK ELECTRICAL CONTRACTO160109 Replaced Breaker at Shop                          95.00 Vendor 2491 ‐ CLARK ELECTRICAL CONTRACTORS INC Total: 432.97 Vendor 10024 ‐ CINTAS CORP Total: 543.35
Vendor: 2491 ‐ CLARK ELECTRICAL CONTRACTORS INC
CLARK ELECTRICAL CONTRACTO160109 Repair Corp Yard Breaker                        337.97 CINTAS CORP 160108 First Aid Supplies                          83.64 CINTAS CORP 160108 First Aid Supplies                        141.05 CINTAS CORP 160108 First Aid Supplies                        137.57 CINTAS CORP 160108 First Aid Supplies                        103.90 Vendor 4112 ‐ CHRISTOPHER C CONOVER Total: 1,785.00
Vendor: 10024 ‐ CINTAS CORP
CINTAS CORP 160108 First Aid Supplies                          77.19 CHRISTOPHER C CONOVER 160208 Pest Control‐Gauntlett IT Tower 65.00 CHRISTOPHER C CONOVER 160208 Pest Control‐Passalacqua Pump Station 75.00 CHRISTOPHER C CONOVER 160208 Pest Control‐ Fire Dept ‐ 601 Healdsburg Ave 170.00 CHRISTOPHER C CONOVER 160208 Pest Control‐Navigation Center, 308 East St 60.00 CHRISTOPHER C CONOVER 160208 Pest Control‐ WRF ‐ 340 Foreman Lane 185.00 CHRISTOPHER C CONOVER 160208 Pest Control ‐ HCC‐ 1557 Healdsburg Ave 260.00 CHRISTOPHER C CONOVER 160208 Pest Control ‐ Senior Center ‐ 133 Matheson Street 95.00 CHRISTOPHER C CONOVER 160208 Pest Control‐ Public Works O&M ‐ 550 Westside Road 120.00 CHRISTOPHER C CONOVER 160208 Pest Control Services ‐ 550 Westside Rd ‐ Corp Yard 160.00 CHRISTOPHER C CONOVER 160208 Pest Control‐ Police Station 238 Center St. 175.00 Vendor: 4112 ‐ CHRISTOPHER C CONOVER
CHRISTOPHER C CONOVER 159958 Weed Control Near Generator at Villa 180.00 CHRISTOPHER C CONOVER 160208 Pest Control ‐ City Hall ‐ 401 Grove St. 240.00 Vendor: 3883 ‐ CHARGEPOINT, INC
CHARGEPOINT, INC 160187 Parts and Materials                     3,956.21 Vendor 3883 ‐ CHARGEPOINT, INC Total: 3,956.21
CENTRAL VALLEY BUILDERS SUP160106 Parts and Materials                          86.42 Vendor 2864 ‐ CENTRAL VALLEY BUILDERS SUPPLY Total: 214.53 CENTRAL VALLEY BUILDERS SUP159957 Camlock Couplers                          37.90 CENTRAL VALLEY BUILDERS SUP160106 Parts and Materials                          13.50 Vendor 4147 ‐ CELLCO PARTNERSHIP Total: 608.16
Vendor: 2864 ‐ CENTRAL VALLEY BUILDERS SUPPLY
CENTRAL VALLEY BUILDERS SUP160028 Trenching Shovel                          76.71 Vendor: 4147 ‐ CELLCO PARTNERSHIP
CELLCO PARTNERSHIP 160207 Phone and Data Services 08/25/22‐9/24/22 304.08 CELLCO PARTNERSHIP 160207 Phone and Data Services 9/25/22‐10/24/22 304.08 Vendor: 2062 ‐ CEJA QUALITY TIRES
CEJA QUALITY TIRES 160105 Vehicle# 450 ‐ Repair and Maintenance 35.00 Vendor 2062 ‐ CEJA QUALITY TIRES Total: 35.00
CDW‐G 160206 NetMotion Renewal for HPD ‐ 10/28/22‐10/27/23 950.00 Vendor 1799 ‐ CDW‐G Total: 22,890.74
CDW‐G 160206 Ink Cartridge                        172.97 CDW‐G 160206 Microsoft Office 365 Government Tenet Migration 190.00 CDW‐G 159956 Color Toner                        595.46
CDW‐G 160206 Annual Adobe Renewals                     7,510.00 CDW‐G 160206 Ink Cartridge                        275.06 CDW‐G 160206 Ink Cartridge                        275.06 CDW‐G 160206 Ink Cartridge                        275.07 CDW‐G 160206 Ink Cartridge                        275.06 CDW‐G 160206 Software Renewal 10/22/22‐10/21/23 9,687.30 CDW‐G 160206 Police Dept Avteg Series 1000S‐E Cart 2,479.75 Vendor 731 ‐ CASTINO RESTAURANT EQUIP.INC. Total: 7,159.70 Vendor: 1799 ‐ CDW‐G
CDW‐G 160206 Battery Replacement                        205.01

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Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) DEVELOPMENT GROUP, INC 160214 Phone System Upgrade ‐ HCC                        280.26 DEVELOPMENT GROUP, INC 159964 Phone System Upgrade ‐ Corp Yard Group 326.98 DEVELOPMENT GROUP, INC 159964 Phone System Upgrade ‐ City Hall Group 1,261.20 DEVELOPMENT GROUP, INC 159964 Phone System Upgrade ‐ Utilities‐Sewer 140.12 DEVELOPMENT GROUP, INC 159964 Phone System Upgrade ‐ IT                          93.42 DEVELOPMENT GROUP, INC 159964 Phone System Upgrade ‐ Police Dept 747.38 DEVELOPMENT GROUP, INC 159964 Phone System Upgrade ‐ Fire Dept 326.98 Vendor: 5788 ‐ DEVELOPMENT GROUP, INC
DEVELOPMENT GROUP, INC 159964 Phone System Upgrade ‐ HCC                        280.27 DEVELOPMENT GROUP, INC 159964 Phone System Upgrade ‐ HCC                        140.13 Vendor: 108 ‐ DEPARTMENT OF TRANSPORTATION
DEPARTMENT OF TRANSPORTA160113 Signal and Lighting Billing ‐ July‐Sept 2022 295.24 Vendor 108 ‐ DEPARTMENT OF TRANSPORTATION Total: 295.24 DEPARTMENT OF JUSTICE 160112 Fingerprinting Services ‐ October 2022 64.00 Vendor 1712 ‐ DEPARTMENT OF JUSTICE Total: 704.00
DEPARTMENT OF JUSTICE 160112 Fingerprinting Services ‐ October 2022 128.00 DEPARTMENT OF JUSTICE 160112 Fingerprinting Services ‐ October 2022 96.00 DEPARTMENT OF JUSTICE 159963 Fingerprinting Services ‐ Sept 2022 32.00 DEPARTMENT OF JUSTICE 159963 Fingerprinting Services ‐ Sept 2022 256.00 Vendor 3397 ‐ DEPARTMENT OF INDUSTRIAL RELATIONS Total: 450.00 Vendor: 1712 ‐ DEPARTMENT OF JUSTICE
DEPARTMENT OF JUSTICE 159963 Fingerprinting Services ‐ Sept 2022 128.00 Vendor: 3397 ‐ DEPARTMENT OF INDUSTRIAL RELATIONS
DEPARTMENT OF INDUSTRIAL R160036 Conveyance ‐ 238 Center St                        225.00 DEPARTMENT OF INDUSTRIAL R160036 Conveyance ‐ 401 Grove St                        225.00 DC ELECTRIC GROUP, INC. 160035 Traffic Signal Maintenance                     3,335.37 Vendor 3944 ‐ DC ELECTRIC GROUP, INC. Total: 10,212.51
DC ELECTRIC GROUP, INC. 159962 Traffic Signal Maintenance                     3,170.52 DC ELECTRIC GROUP, INC. 159962 Traffic Signal Maintenance                        536.10 Vendor 10128 ‐ CURTIS W ACOSTA Total: 25,000.00
Vendor: 3944 ‐ DC ELECTRIC GROUP, INC.

DC ELECTRIC GROUP, INC. 159962 Traffic Signal Maintenance                     3,170.52 Vendor 1782 ‐ CPRS Total: 560.00
Vendor: 10128 ‐ CURTIS W ACOSTA
CURTIS W ACOSTA 160034 Services Relating to Diversity, Equity & Inclusion 25,000.00 Vendor 8902 ‐ CORE & MAIN LP Total: 1,254.14
Vendor: 1782 ‐ CPRS
CPRS 159961 Agency Membership Renewal                        560.00 CORE & MAIN LP 160212 CURB STOP, STRAIGHT BALL VALVE       2" FIP 389.95 CORE & MAIN LP 160212 SADDLE, BRONZE SERVICE SADDLE W/DOUBLE BRONZE STRA 161.54 CORE & MAIN LP 160212 PIPE, GALVANIZED           2" IP, 21' LENGTH 572.25 CORE & MAIN LP 160212 Parts and Materials ‐ Adjustment (2.54) Vendor 3917 ‐ COOPERATIVE RESPONSE CENTER INC Total: 1,388.41 Vendor: 8902 ‐ CORE & MAIN LP
CORE & MAIN LP 160212 Galvanized Pipes                        132.94 COOPERATIVE RESPONSE CENT 160033 After Hours Call Center ‐ October 2022 462.81 COOPERATIVE RESPONSE CENT 160033 After Hours Call Center ‐ October 2022 462.80 Vendor 9220 ‐ Community Foundation of Sonoma County Total: 100.00 Vendor: 3917 ‐ COOPERATIVE RESPONSE CENTER INC
COOPERATIVE RESPONSE CENT 160033 After Hours Call Center ‐ October 2022 462.80 Vendor 2025 ‐ COMCAST‐ 550 WESTSIDE Total: 165.50
Vendor: 9220 ‐ Community Foundation of Sonoma County
Community Foundation of Sono159960 City of Healdsburg Senior Center Fund Contribution 100.00 COMCAST‐ 550 WESTSIDE 160032 Internet Services 10/20/22‐11/19/22 54.62 COMCAST‐ 550 WESTSIDE 160032 Internet Services 10/20/22‐11/19/22 56.26 Vendor 4086 ‐ COMCAST‐ 401 GROVE Total: 316.40
Vendor: 2025 ‐ COMCAST‐ 550 WESTSIDE
COMCAST‐ 550 WESTSIDE 160032 Internet Services 10/20/22‐11/19/22 54.62 Vendor: 4086 ‐ COMCAST‐ 401 GROVE
COMCAST‐ 401 GROVE 160031 Internet Services 9/20/22‐10/19/22 158.20 COMCAST‐ 401 GROVE 160031 Internet Services 10/20/22‐11/19/22 158.20 COMCAST ‐ 380 PASSALACQUA 160211 Internet Services 10/28/22‐11/27/22 615.01 Vendor 6539 ‐ COMCAST ‐ 380 PASSALACQUA RD Total: 1,220.91 Vendor 5150 ‐ COMCAST ‐ 238 CENTER ST Total: 296.65
Vendor: 6539 ‐ COMCAST ‐ 380 PASSALACQUA RD
COMCAST ‐ 380 PASSALACQUA 160030 Internet Services 9/28/22‐10/27/22 605.90 Vendor 6791 ‐ COMCAST ‐ 112 BROAD ST Total: 374.22
Vendor: 5150 ‐ COMCAST ‐ 238 CENTER ST
COMCAST ‐ 238 CENTER ST 160210 Internet Services 11/04/22‐12/03/22 296.65 Vendor: 6791 ‐ COMCAST ‐ 112 BROAD ST
COMCAST ‐ 112 BROAD ST 160029 Internet Services 9/19/22‐10/18/22 187.11 COMCAST ‐ 112 BROAD ST 160029 Internet Services 10/19/22‐11/18/22 187.11

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Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor 4164 ‐ ESCI, INC Total: 2,900.00
Vendor: 4043 ‐ ESGIL LLC
Vendor 6473 ‐ ESCAPE VELOCITY HOLDINGS INC Total: 81,036.34 Vendor: 4164 ‐ ESCI, INC
ESCI, INC 159969 Safety Training Services ‐ October 2022 2,900.00 ESCAPE VELOCITY HOLDINGS IN160218 Computer Equipment for Utility Dept 14,633.29 ESCAPE VELOCITY HOLDINGS IN160218 Computer Equipment for City Managers Office 7,963.02 ESCAPE VELOCITY HOLDINGS IN160218 Computer Equipment for Community Svcs 12,030.61 ESCAPE VELOCITY HOLDINGS IN160218 Computer Equipment for Admin Svcs 12,594.47 ESCAPE VELOCITY HOLDINGS IN160218 Computer Equipment for Community Svcs 1,700.00 ESCAPE VELOCITY HOLDINGS IN160218 Computer Equipment for Community Svcs 1,700.00 ESCAPE VELOCITY HOLDINGS IN160218 VMWare License and Support 9,102.58 ESCAPE VELOCITY HOLDINGS IN160218 VMware Renewal ‐ 1 Year                   12,730.00 Vendor: 6473 ‐ ESCAPE VELOCITY HOLDINGS INC
ESCAPE VELOCITY HOLDINGS IN160218 New Laptop for Housing Department 3,635.17 ESCAPE VELOCITY HOLDINGS IN160218 Annual Server Backup Software 4,947.20 ERIC DICKE 159968 Mow Various Park Locations 2,800.00
Vendor 483 ‐ ERIC DICKE Total: 10,600.00
Vendor 430 ‐ EQUIFAX CREDIT INFORMATION Total: 20.00
Vendor: 483 ‐ ERIC DICKE
ERIC DICKE 160040 Open Space Fuel Reduction                     7,800.00 Vendor 10413 ‐ ENVIRONMENTAL PUMP SERVICES Total: 300.00 Vendor: 430 ‐ EQUIFAX CREDIT INFORMATION
EQUIFAX CREDIT INFORMATION160117 Monthly Jurisdiction Services                          20.00 Vendor 125 ‐ ENGELKE CONSTRUCTION INC Total: 47,240.39
Vendor: 10413 ‐ ENVIRONMENTAL PUMP SERVICES
ENVIRONMENTAL PUMP SERVIC160217 Emergency Pump Services at Giorgi Park 300.00 ENGELKE CONSTRUCTION INC 160039 Annual Asphalt Maintenance Contract FY 22/23 38,737.12 ENGELKE CONSTRUCTION INC 160039 Annual Asphalt Maintenance Contract FY 22/23 8,030.87 Vendor 3801 ‐ EMPLOYEE RELATIONS INC Total: 677.80
Vendor: 125 ‐ ENGELKE CONSTRUCTION INC
ENGELKE CONSTRUCTION INC 160039 Annual Asphalt Maintenance Contract FY 22/23 472.40 Vendor 3255 ‐ EMPIRE BEARING COMPANY INC Total: 23.00
Vendor: 3801 ‐ EMPLOYEE RELATIONS INC
EMPLOYEE RELATIONS INC 159967 Pre‐Employment Verification                        677.80 Vendor 2577 ‐ EFFICIENCY SERVICES GROUP LLC Total: 5,473.82 Vendor: 3255 ‐ EMPIRE BEARING COMPANY INC
EMPIRE BEARING COMPANY IN 160116 Parts and Materials                          23.00 Vendor: 2577 ‐ EFFICIENCY SERVICES GROUP LLC
EFFICIENCY SERVICES GROUP LL160216 Energy Efficiency Programs/Online App Portal 1,128.82 EFFICIENCY SERVICES GROUP LL160216 Energy Efficiency Programs/Online App Portal 4,345.00 Vendor: 8481 ‐ EDUCATORS BENEFIT CONSULTANTS LLC
EDUCATORS BENEFIT CONSULTA160038 Health Retirement Account 14,377.27 Vendor 8481 ‐ EDUCATORS BENEFIT CONSULTANTS LLC Total: 14,377.27 Vendor: 6293 ‐ ECORP CONSULTING INC
ECORP CONSULTING INC 159966 Biological Monitoring Svc for WRF Flood Mitigation 10,878.13 Vendor 6293 ‐ ECORP CONSULTING INC Total: 10,878.13
Vendor: 4073 ‐ ECONOMIC & PLANNING SYSTEMS, INC
ECONOMIC & PLANNING SYSTE 160115 Prepare Sixth Cycle Housing Element Update 16,297.50 Vendor 4073 ‐ ECONOMIC & PLANNING SYSTEMS, INC Total: 16,297.50 Vendor: 952 ‐ EBA ENGINEERING
EBA ENGINEERING 160215 Add'l Subsurfacing Investigation ‐ Foley Pavilion 2,170.00 Vendor 952 ‐ EBA ENGINEERING Total: 2,170.00
Vendor: 2713 ‐ E & M ELECTRIC INC
E & M ELECTRIC INC 159965 Drive for WRF Filtrate Pump                          75.38 Vendor 2713 ‐ E & M ELECTRIC INC Total: 75.38
DMR BUILDERS 160114 DMR Builders, Inv# 2, Retention (8,499.45) Vendor 10283 ‐ DMR BUILDERS Total: 161,489.46
Vendor 7251 ‐ DISSIGNO HEALDSBURG FPV,LLC Total: 35,437.54 Vendor: 10283 ‐ DMR BUILDERS
DMR BUILDERS 160114 Rehabilitation of L&M Motel 169,988.91 Vendor 5788 ‐ DEVELOPMENT GROUP, INC Total: 6,632.96
Vendor: 7251 ‐ DISSIGNO HEALDSBURG FPV,LLC
DISSIGNO HEALDSBURG FPV,LLC160037 October 2022 Generation                   35,437.54 DEVELOPMENT GROUP, INC 160214 Phone System Upgrade ‐ Corp Yard Group 326.98 DEVELOPMENT GROUP, INC 160214 Phone System Upgrade ‐ City Hall Group 1,261.20 DEVELOPMENT GROUP, INC 160214 Phone System Upgrade ‐ Utilities‐Sewer 140.13 DEVELOPMENT GROUP, INC 160214 Phone System Upgrade ‐ IT                          93.42 DEVELOPMENT GROUP, INC 160214 Phone System Upgrade ‐ Police Dept 747.38 DEVELOPMENT GROUP, INC 160214 Phone System Upgrade ‐ Fire Dept 326.98 DEVELOPMENT GROUP, INC 160214 Phone System Upgrade ‐ HCC                        140.13

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Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                          26.08 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                          39.20 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                          79.54 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                          19.61 Vendor 3959 ‐ GARRETT HARDWARE‐ACCT #9296 Total: 183.37 Vendor: 3960 ‐ GARRETT HARDWARE‐ACCT #9297
GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                             5.44 GARRETT HARDWARE‐ACCT #92160043 Parts and Materials                          35.96 GARRETT HARDWARE‐ACCT #92160043 Parts and Materials ‐ Villa                          41.39 GARRETT HARDWARE‐ACCT #92160043 Parts and Materials                          30.12 GARRETT HARDWARE‐ACCT #92160043 Vehicle# 151 ‐ Parts and Materials 19.60 GARRETT HARDWARE‐ACCT #92160043 Parts and Materials                          30.50 GARRETT HARDWARE‐ACCT #92160043 Parts and Materials                             6.20 Vendor: 3959 ‐ GARRETT HARDWARE‐ACCT #9296
GARRETT HARDWARE‐ACCT #92160043 Parts and Materials                             8.71 GARRETT HARDWARE‐ACCT #92160043 Vehicle# 211 ‐ Parts and Materials 10.89 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          58.84 Vendor 3958 ‐ GARRETT HARDWARE‐ACCT #9292 Total: 849.76 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          42.00 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          22.86 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                        156.89 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                             8.71 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          21.78 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                             7.62 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          22.86 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          10.89 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          14.16 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                        121.81 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                             9.80 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          57.50 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          52.28 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          14.15 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          18.52 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          75.34 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          17.42 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          29.41 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          22.43 GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          17.43 Vendor 90813 ‐ Fujita, Norman & Judy Total: 573.00
Vendor: 3958 ‐ GARRETT HARDWARE‐ACCT #9292
GARRETT HARDWARE‐ACCT #92160042 Parts and Materials                          47.06 Vendor 2439 ‐ FREEMAN TOYOTA Total: 318.89
Vendor: 90813 ‐ Fujita, Norman & Judy
Fujita, Norman & Judy 160223 Conservation Rebate ‐ Lawn Conversion 573.00 Vendor 389 ‐ FRANCHISE TAX BOARD Total: 182.75
Vendor: 2439 ‐ FREEMAN TOYOTA
FREEMAN TOYOTA 160119 Vehicle# 7 ‐ Parts and Materials 318.89 Vendor 2599 ‐ FISHMAN SUPPLY CO Total: 2,788.12
Vendor: 389 ‐ FRANCHISE TAX BOARD
FRANCHISE TAX BOARD 160222 Earnings Withholding Order for Taxes 182.75 Vendor 10040 ‐ FERGUSON US HOLDINGS INC Total: 467.29
Vendor: 2599 ‐ FISHMAN SUPPLY CO
FISHMAN SUPPLY CO 160118 Department Supplies                     2,788.12 FERGUSON US HOLDINGS INC 160221 GASKET, METER, RUBBER       1" X 1/8" 25.00 FERGUSON US HOLDINGS INC 160220 CLAMP, REPAIR              1" CTS X 3" WIDE 146.82 Vendor: 10040 ‐ FERGUSON US HOLDINGS INC
FERGUSON US HOLDINGS INC 160221 GASKET, METER, RUBBER       3/4" X 1/8" 25.00 FERGUSON US HOLDINGS INC 160221 HEAVY DUTY PULLING CABLE       3/8" X 75' 270.47 Vendor: 1159 ‐ FERGUSON ENTERPRISES
FERGUSON ENTERPRISES 160219 D‐CHLOR, DECHLORINATION TABLETS       45 LBS BUCKE 237.32 Vendor 1159 ‐ FERGUSON ENTERPRISES Total: 237.32
Vendor: 2361 ‐ FARWEST LINE SPECIALTIES, LLC.

FARWEST LINE SPECIALTIES, LLC159972 Screws and Replacement Blades 420.48 Vendor 2361 ‐ FARWEST LINE SPECIALTIES, LLC. Total: 420.48 Vendor: 3128 ‐ EUREKA OXYGEN INC
EUREKA OXYGEN INC 160041 Equipment Rental and Supplies                          68.00 Vendor 3128 ‐ EUREKA OXYGEN INC Total: 68.00
Vendor: 10380 ‐ ESi ACQUISITION INC
ESi ACQUISITION INC 159971 Web EOC Subscription Agreement Initial Year 31,870.00 Vendor 10380 ‐ ESi ACQUISITION INC Total: 31,870.00
ESGIL LLC 159970 Building Permit and Fire Plan Review Services 7,285.64 Vendor 4043 ‐ ESGIL LLC Total: 17,965.69
ESGIL LLC 159970 Building Permit and Fire Plan Review Services 10,680.05

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Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor 7045 ‐ GOVERNMENTJOBS.COM INC Total: 16,555.89
Vendor: 10396 ‐ GRACIE GLOBAL LLC
Vendor 6262 ‐ GOLDEN STATE EMERGENCY VEHICLE SERVICE, INC Total: 792.66 Vendor: 7045 ‐ GOVERNMENTJOBS.COM INC
GOVERNMENTJOBS.COM INC 160224 Annual HR Software Renewal 8/31/22‐8/30/23 16,555.89 Vendor 315 ‐ GOLDEN GATE LANDSCAPE MANAGEMENT INC Total: 12,022.00 Vendor: 6262 ‐ GOLDEN STATE EMERGENCY VEHICLE SERVICE, INC GOLDEN STATE EMERGENCY VE160048 Vehicle# 6382 ‐ Parts and Materials 792.66 GOLDEN GATE LANDSCAPE MAN159973 Landscape Maintenance FY 21/22 ‐ West Plaza Prkg Lot 275.00 GOLDEN GATE LANDSCAPE MAN159973 Landscape Maintenance FY 21/22 ‐ HUSD 3,365.00 GOLDEN GATE LANDSCAPE MAN159973 Landscape Maintenance FY 21/22 ‐ Hbg Ave Prkg Lot 60.00 GOLDEN GATE LANDSCAPE MAN159973 Landscape Maintenance FY 21/22 ‐ Mitchell Prkg Lot 120.00 GOLDEN GATE LANDSCAPE MAN159973 Landscape Maintenance FY 21/22 ‐ HPD 115.00 GOLDEN GATE LANDSCAPE MAN159973 Landscape Maintenance FY 21/22 ‐ Senior Center 125.00 GOLDEN GATE LANDSCAPE MAN159973 Landscape Maintenance FY 21/22 ‐ Museum 225.00 GOLDEN GATE LANDSCAPE MAN159973 Landscape Maintenance FY 21/22 ‐ HFD 230.00 GOLDEN GATE LANDSCAPE MAN159973 Landscape Maintenance ‐ Swim Center 472.00 GOLDEN GATE LANDSCAPE MAN159973 Landscape Maintenance FY 21/22 ‐ Corp Yard 280.00 GOLDEN GATE LANDSCAPE MAN159973 Landscape Maintenance FY 21/22 ‐ HCC 1,215.00 GOLDEN GATE LANDSCAPE MAN159973 Landscape Maintenance FY 21/22 ‐ Parks 5,425.00 Vendor 832 ‐ GENERAL PACIFIC INC Total: 43,108.13
Vendor: 315 ‐ GOLDEN GATE LANDSCAPE MANAGEMENT INC
GOLDEN GATE LANDSCAPE MAN159973 Landscape Maintenance FY 21/22 ‐ Badger Substation 115.00 GENERAL PACIFIC INC 160120 INSULATOR, DEAD‐END CLEVIS, 15KV 326.28 GENERAL PACIFIC INC 160120 CABLE, UG, 1/0 STR, AL, 3/C, XLP, 600V 5,460.90 Vendor: 832 ‐ GENERAL PACIFIC INC
GENERAL PACIFIC INC 160120 METER, CENTRON, FM2S,CL200, TANT READY, C1SX, 240V 36,362.40 GENERAL PACIFIC INC 160047 SPLICE, 200A, 1/0 STR                        958.55 GARRETT HARDWARE‐ACCT929160046 Parts and Materials                          13.06 Vendor 136 ‐ GARRETT HARDWARE‐ACCT9294,9295 Total: 691.77 GARRETT HARDWARE‐ACCT929160046 Parts and Materials                        194.06 GARRETT HARDWARE‐ACCT929160046 Parts and Materials                          98.03 GARRETT HARDWARE‐ACCT929160046 Parts and Materials                          97.02 GARRETT HARDWARE‐ACCT929160046 Parts and Materials                          15.24 GARRETT HARDWARE‐ACCT929160046 Parts and Materials                             9.35 GARRETT HARDWARE‐ACCT929160046 Parts and Materials                             5.60 GARRETT HARDWARE‐ACCT929160046 Parts and Materials                          21.79 GARRETT HARDWARE‐ACCT929160046 Parts and Materials                        129.36 Vendor: 136 ‐ GARRETT HARDWARE‐ACCT9294,9295
GARRETT HARDWARE‐ACCT929160046 Parts and Materials                          43.58 GARRETT HARDWARE‐ACCT929160046 Parts and Materials                          64.68 GARRETT HARDWARE‐ACCT#92160045 New Ladder Truck ‐ Parts and Materials 55.02 Vendor 3986 ‐ GARRETT HARDWARE‐ACCT#9298,9299 Total: 3,717.70 GARRETT HARDWARE‐ACCT#92160045 Parts and Materials                             7.62 GARRETT HARDWARE‐ACCT#92160045 New Ladder Truck ‐ Parts and Materials 275.76 GARRETT HARDWARE‐ACCT#92160045 Parts and Materials                          28.20 GARRETT HARDWARE‐ACCT#92160045 Parts and Materials                          66.46 GARRETT HARDWARE‐ACCT#92160045 Parts and Materials                        141.68 GARRETT HARDWARE‐ACCT#92160045 Parts and Materials                          25.02 GARRETT HARDWARE‐ACCT#92160045 Parts and Materials                          29.41 GARRETT HARDWARE‐ACCT#92160045 Parts and Materials                          80.17 Vendor 3960 ‐ GARRETT HARDWARE‐ACCT #9297 Total: 494.85 Vendor: 3986 ‐ GARRETT HARDWARE‐ACCT#9298,9299
GARRETT HARDWARE‐ACCT#92160045 Chainsaw                     3,008.36 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                             7.18 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                             7.19 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                          11.42 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                          11.42 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                          18.72 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                          35.90 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                          15.80 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                          15.81 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                             6.10 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                             0.76 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                             6.10 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                          18.59 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                          21.34 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                             2.29 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                             9.80 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                             9.36 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                          25.06 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                          10.89 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                          43.79 GARRETT HARDWARE‐ACCT #92160044 Parts and Materials                          47.46

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Packet Pg. 58
Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor 8913 ‐ HEALTHY OUTCOMES INC Total: 4,212.00
Vendor: 8913 ‐ HEALTHY OUTCOMES INC
HEALTHY OUTCOMES INC 160232 Budget Engagement Software ‐ 12/15/22‐12/15/23 2,106.00 HEALTHY OUTCOMES INC 160232 Budget Engagement Software ‐ 12/15/22‐12/15/23 2,106.00 Vendor: 6559 ‐ HEALDSBURG YOUTH SOCCER ASSOCIATION
HEALDSBURG YOUTH SOCCER A160053 CYSA/Cal North Registration Fees FY 22/23 1,912.50 Vendor 6559 ‐ HEALDSBURG YOUTH SOCCER ASSOCIATION Total: 1,912.50 HEALDSBURG POLICE OFFICER A160231 HPOA Dues                     1,132.50 Vendor 181 ‐ HEALDSBURG POLICE OFFICER ASSC Total: 2,265.00 Vendor 158 ‐ HEALDSBURG LUMBER COMPANY Total: 423.19
Vendor: 181 ‐ HEALDSBURG POLICE OFFICER ASSC
HEALDSBURG POLICE OFFICER A160052 HPOA Dues                     1,132.50 HEALDSBURG LUMBER COMPA 160051 Stepladder                        112.16 HEALDSBURG LUMBER COMPA 160230 Drill and Hole saw                          39.44 HEALDSBURG LUMBER COMPA 159980 Parts and Materials                          30.80 HEALDSBURG LUMBER COMPA 159980 Plywood                        117.85 Vendor 1396 ‐ HEALDSBURG CHAMBER OF COMMERCE Total: 174,374.53 Vendor: 158 ‐ HEALDSBURG LUMBER COMPANY
HEALDSBURG LUMBER COMPA 160051 Drill Bit Set                        122.94 Vendor: 1396 ‐ HEALDSBURG CHAMBER OF COMMERCE
HEALDSBURG CHAMBER OF CO 160050 HTID 2% HPA Sept 2022 ‐ 97.5% of Assessment 154,374.53 HEALDSBURG CHAMBER OF CO 160229 Community Partnership & Economic Develop FY22/23 20,000.00 HEALDSBURG BLUE INC 160126 Printing Services                          90.43 Vendor 156 ‐ HEALDSBURG BLUE INC Total: 118.00
Vendor 151 ‐ HEALDSBURG AVIATION INC Total: 90.38
Vendor: 156 ‐ HEALDSBURG BLUE INC
HEALDSBURG BLUE INC 160126 Printing Services                          27.57 Vendor: 151 ‐ HEALDSBURG AVIATION INC
HEALDSBURG AVIATION INC 160125 Thermal Paper for Fuel Receipts 55.59 HEALDSBURG AVIATION INC 160125 New Flags for Airport                          34.79 HD SUPPLY FACILITIES MAINTEN160228 HYD NOT IN SERVICE BAG                          61.02 Vendor 1391 ‐ HD SUPPLY FACILITIES MAINTENANCE LTD Total: 4,417.27 HD SUPPLY FACILITIES MAINTEN159979 Gas Alert Sensor                        291.29 HD SUPPLY FACILITIES MAINTEN160228 Parts and Materials                             5.19 HD SUPPLY FACILITIES MAINTEN159979 Pressure Reducing Valve ‐ Credit (3,623.85) HD SUPPLY FACILITIES MAINTEN160124 Pressure Reducing Valve                     3,623.85 Vendor: 1391 ‐ HD SUPPLY FACILITIES MAINTENANCE LTD
HD SUPPLY FACILITIES MAINTEN159979 Pressure Reducing Valves                     3,899.85 HD SUPPLY FACILITIES MAINTEN159979 Wide Mouth Bottles                        159.92 Vendor: 90892 ‐ Harrison, Terry
Harrison, Terry 160227 Conservation Rebate ‐ Heat Pump 1,500.00 Vendor 90892 ‐ Harrison, Terry Total: 1,500.00
Vendor: 5074 ‐ HAGELE, DAVID
HAGELE, DAVID 159978 Monthly Data Reimbursement ‐ November 2022 50.00 Vendor 5074 ‐ HAGELE, DAVID Total: 50.00
HACH COMPANY 160123 Reagents for Water Analyses                        165.76 Vendor 146 ‐ HACH COMPANY Total: 303.38
Vendor 6478 ‐ GUTTMANN & BLAEVOET Total: 2,630.00
Vendor: 146 ‐ HACH COMPANY
HACH COMPANY 159977 Chemical Supplies                        137.62 Vendor: 6478 ‐ GUTTMANN & BLAEVOET
GUTTMANN & BLAEVOET 160226 Zero Emissions Building Reach Code Adoption 2,090.00 GUTTMANN & BLAEVOET 160122 Zero Emissions Building Reach Code Adoption 540.00 Vendor: 5903 ‐ GRANICUS. LLC
GRANICUS. LLC 159976 Civic Streaming, HD Upgrade, Agenda & Minutes 1,706.71 Vendor 5903 ‐ GRANICUS. LLC Total: 1,706.71
GRAINGER INC 160225 FUSETRON, FUSE HOLDER, WP 317.51
Vendor 142 ‐ GRAINGER INC Total: 1,959.42
GRAINGER INC 160225 Keyed Padlocks                        105.23 GRAINGER INC 160225 FUSE, FUSETRON, 20 AMP                        230.54 GRAINGER INC 160225 Reclosable Poly Zip Bags & Disposable Respirators 308.14 GRAINGER INC 160225 Notebook                          26.36 GRAINGER INC 160121 9V BATTERY                          24.96 GRAINGER INC 160121 ABSORBANT, LITE‐DRI       23 LB BAGS 162.00 GRAINGER INC 160049 Department Supplies                        197.52 GRAINGER INC 160049 Department Supplies                          14.53 GRAINGER INC 160121 Ladder Truck Lockout Kit                          74.18 GRAINGER INC 160121 Ladder Truck Rivet Nuts                          11.10 Vendor 10396 ‐ GRACIE GLOBAL LLC Total: 1,200.00
Vendor: 142 ‐ GRAINGER INC
GRAINGER INC 159975 Department Supplies                        487.35 GRACIE GLOBAL LLC 159974 GST L1 Certification                     1,200.00

6.C.a
Packet Pg. 59
Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor: 3637 ‐ INLAND BUSINESS MACHINES NC
IMAGE TREE SERVICE 160131 Tree trimming work at City Streets & Parks 2,600.00 Vendor 916 ‐ IMAGE TREE SERVICE Total: 54,971.00
IMAGE TREE SERVICE 160057 Tree Work at Gibbs Park and Barbieri Park 16,640.00 IMAGE TREE SERVICE 160131 Tree Maintenance at the Villa Chanticleer 17,472.00 IMAGE TREE SERVICE 160237 Tree Maintenance                   11,091.00 IMAGE TREE SERVICE 160057 Stump Grinding                     2,800.00 Vendor 3248 ‐ IDEXX DISTRIBUTION, INC. Total: 24.25
Vendor: 916 ‐ IMAGE TREE SERVICE
IMAGE TREE SERVICE 159984 Tree Work to Clear Traffic Signals 4,368.00 Vendor 187 ‐ ICMA RETIREMENT CORPORATION Total: 119,556.40 Vendor: 3248 ‐ IDEXX DISTRIBUTION, INC.

IDEXX DISTRIBUTION, INC. 160130 Materials for Lab Work                          24.25 ICMA RETIREMENT CORPORATI DFT0007703 Roth 457 EE Contribution                     2,358.46 ICMA RETIREMENT CORPORATI DFT0007704 Roth IRA EE Contribution                        150.00 ICMA RETIREMENT CORPORATI DFT0007688 401A Loan Repayment                     1,100.23 ICMA RETIREMENT CORPORATI DFT0007702 Roth 457 EE % Contribution                     1,458.35 ICMA RETIREMENT CORPORATI DFT0007686 PTS  457 Contribution                          75.00 ICMA RETIREMENT CORPORATI DFT0007687 457 Loan Repayment                     1,468.52 ICMA RETIREMENT CORPORATI DFT0007684 457 Contribution                     7,934.89 ICMA RETIREMENT CORPORATI DFT0007685 PTS  457 Contribution                     1,788.74 ICMA RETIREMENT CORPORATI DFT0007681 401A                     1,694.72 ICMA RETIREMENT CORPORATI DFT0007683 457 Contribution                   51,924.12 ICMA RETIREMENT CORPORATI DFT0007660 Roth 457 EE Contribution                     1,838.46 ICMA RETIREMENT CORPORATI DFT0007661 Roth IRA EE Contribution                        150.00 ICMA RETIREMENT CORPORATI DFT0007645 401A Loan Repayment                     1,100.23 ICMA RETIREMENT CORPORATI DFT0007659 Roth 457 EE % Contribution                     1,962.73 ICMA RETIREMENT CORPORATI DFT0007643 PTS  457 Contribution                     1,025.00 ICMA RETIREMENT CORPORATI DFT0007644 457 Loan Repayment                     1,084.24 ICMA RETIREMENT CORPORATI DFT0007641 457 Contribution                     4,503.80 ICMA RETIREMENT CORPORATI DFT0007642 PTS  457 Contribution                     1,982.04 Vendor: 187 ‐ ICMA RETIREMENT CORPORATION
ICMA RETIREMENT CORPORATI DFT0007638 401A                     5,582.92 ICMA RETIREMENT CORPORATI DFT0007640 457 Contribution                   30,373.95 ICC PENINSULA CHAPTER 160056 Training Registration                        150.00 Vendor 10407 ‐ ICC PENINSULA CHAPTER Total: 450.00
Vendor: 10407 ‐ ICC PENINSULA CHAPTER
ICC PENINSULA CHAPTER 160056 Training Registration                        150.00 ICC PENINSULA CHAPTER 160056 Training Registration                        150.00 IBEW LOCAL 1245 160236 IBEW Dues                     3,859.79 Vendor 184 ‐ IBEW LOCAL 1245 Total: 7,775.28
Vendor 183 ‐ IAFF LOCAL 2604 Total: 1,495.88
Vendor: 184 ‐ IBEW LOCAL 1245
IBEW LOCAL 1245 160055 IBEW Dues                     3,915.49 Vendor: 183 ‐ IAFF LOCAL 2604
IAFF LOCAL 2604 160054 IAFF dues                        747.94 IAFF LOCAL 2604 160235 IAFF dues                        747.94 Vendor: 6368 ‐ HUMANE SOCIETY OF SONOMA COUNTY
HUMANE SOCIETY OF SONOMA159982 Animal Care and Control FY 22/23 21,150.00 Vendor 6368 ‐ HUMANE SOCIETY OF SONOMA COUNTY Total: 21,150.00 Vendor: 9352 ‐ Humane Society of Sonoma County ‐  Healdsburg Humane Society of Sonoma Cou159983 Park Deposit Refund ‐ Event 10/22/22 400.00 Vendor 9352 ‐ Humane Society of Sonoma County ‐  Healdsburg Total: 400.00 Vendor: 2953 ‐ HUBER TECHNOLOGY INC
HUBER TECHNOLOGY INC 160129 Parts and Materials                     3,670.00 Vendor 2953 ‐ HUBER TECHNOLOGY INC Total: 3,670.00
Vendor: 10410 ‐ HSI WORKPLACE COMPLIANCE SOLUTIONS, INC HSI WORKPLACE COMPLIANCE S160128 Management Software for Chemicals 9/1/22‐8/31/25 2,500.00 Vendor 10410 ‐ HSI WORKPLACE COMPLIANCE SOLUTIONS, INC Total: 2,500.00 Vendor: 6856 ‐ HROD INC
HROD INC 159981 Federal Advocacy Services  ‐ COVID‐19 7,124.14 Vendor 6856 ‐ HROD INC Total: 7,124.14
Vendor: 90894 ‐ Horton, Janet
Horton, Janet 160234 Conservation Rebate ‐ Ceiling and Attic Insulation 511.25 Vendor 90894 ‐ Horton, Janet Total: 511.25
Vendor: 5072 ‐ HIBON INC
HIBON INC 160233 Standard Maintenance for IR HIbon Blowers 15,675.67 Vendor 5072 ‐ HIBON INC Total: 15,675.67
HERNANDEZ, NATHAN 160127 EUSERC Conference ‐ Per Diem 224.00 Vendor 934 ‐ HERNANDEZ, NATHAN Total: 360.88
Vendor: 934 ‐ HERNANDEZ, NATHAN
HERNANDEZ, NATHAN 160127 EUSERC Conference ‐ Mileage                        136.88

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Packet Pg. 60
Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor 10165 ‐ KOPPERS UTILITY AND INDUSTRIAL PRODUCTS INC Total: 27,675.11 KOPPERS UTILITY AND INDUSTR159987 POLE, WOOD, 50' CLASS 3, DOUGLAS FIR 4,360.00 KOPPERS UTILITY AND INDUSTR159987 POLE, WOOD, 45' CLASS 1, DOUGLAS FIR 4,883.20 KOPPERS UTILITY AND INDUSTR159987 POLE, WOOD, 55' CLASS 3, DOUGLAS FIR 2,572.40 KOPPERS UTILITY AND INDUSTR159987 POLE, WOOD, 40' CLASS 1, DOUGLAS FIR 1,046.40 KOPPERS UTILITY AND INDUSTR159987 POLE, WOOD, 35' CLASS 3, DOUGLAS FIR 861.11 KOPPERS UTILITY AND INDUSTR159987 POLE, WOOD, 50' CLASS 1, DOUGLAS FIR 6,016.80 Vendor 7171 ‐ KAY, JEFF Total: 415.00
Vendor: 10165 ‐ KOPPERS UTILITY AND INDUSTRIAL PRODUCTS INC KOPPERS UTILITY AND INDUSTR159987 POLE, WOOD, 55' CLASS H1, DOUGLAS FIR 7,935.20 Vendor: 7171 ‐ KAY, JEFF
KAY, JEFF 160139 CPCA Conference ‐ Per Diem                        190.00 KAY, JEFF 160139 CPCA Conference ‐ Mileage                        225.00 Vendor: 200 ‐ KAISER PERMANENTE
KAISER PERMANENTE 160241 December Premiums 2022 120,403.53 Vendor 200 ‐ KAISER PERMANENTE Total: 120,403.53
Vendor: 6686 ‐ JUSTIN HILL
JUSTIN HILL 160240 Ladder Testing for Fire Trucks 1,720.96 Vendor 6686 ‐ JUSTIN HILL Total: 1,720.96
Vendor: 8934 ‐ JONES, STANCIL G.

JONES, STANCIL G. 160239 2022 Christmas Tree Installation Healdsburg Plaza 8,950.00 Vendor 8934 ‐ JONES, STANCIL G. Total: 8,950.00
Jones, Maureen 160138 Conservation Rebate ‐ E‐Bike                        300.00 Vendor 90889 ‐ Jones, Maureen Total: 15,300.00
Vendor 6501 ‐ JOHNSON, MICHEL Total: 35.64
Vendor: 90889 ‐ Jones, Maureen
Jones, Maureen 159986 Release of Funds ‐ Deferred Public Improvements 15,000.00 Vendor 197 ‐ JOHNSON POOLS INC Total: 600.00
Vendor: 6501 ‐ JOHNSON, MICHEL
JOHNSON, MICHEL 160137 Program Supplies                          35.64 Vendor: 197 ‐ JOHNSON POOLS INC
JOHNSON POOLS INC 160136 Annual Maintenance for the Plaza Park Fountain 300.00 JOHNSON POOLS INC 160136 Annual Maintenance for the Plaza Park Fountain 300.00 JAROTH INC 160135 Phone Services                          97.13 Vendor 2585 ‐ JAROTH INC Total: 192.81
Vendor 6086 ‐ JACOBS,  MICHAEL Total: 115.00
Vendor: 2585 ‐ JAROTH INC
JAROTH INC 160135 Phone Services                          95.68 Vendor 8428 ‐ JACOB HARROWER Total: 165.00
Vendor: 6086 ‐ JACOBS,  MICHAEL
JACOBS,  MICHAEL 160134 DMV Physical                        115.00 Vendor 2256 ‐ INTERNATIONAL CODE COUNCIL INC Total: 35.97 Vendor: 8428 ‐ JACOB HARROWER
JACOB HARROWER 160058 Development Submission & Admin for CalVTP 165.00 Vendor 487 ‐ INTERNAL REVENUE SERVICE Total: 228,428.65 Vendor: 2256 ‐ INTERNATIONAL CODE COUNCIL INC
INTERNATIONAL CODE COUNCI 160133 Department Supplies                          35.97 INTERNAL REVENUE SERVICE DFT0007710 Fed W/H                106,707.57 INTERNAL REVENUE SERVICE DFT0007712 Medicare                   24,071.73 Vendor: 487 ‐ INTERNAL REVENUE SERVICE
INTERNAL REVENUE SERVICE DFT0007667 Fed W/H                   77,602.43 INTERNAL REVENUE SERVICE DFT0007669 Medicare                   20,046.92 INLAND BUSINESS MACHINES N160238 Equipment Lease 11/18/22‐12/17/22 514.75 Vendor 3637 ‐ INLAND BUSINESS MACHINES NC Total: 4,737.91 INLAND BUSINESS MACHINES N160132 Equipment Lease 10/01/22‐10/31/22 34.72 INLAND BUSINESS MACHINES N160132 Equipment Lease 10/01/22‐10/31/22 65.09 INLAND BUSINESS MACHINES N160132 Equipment Lease 10/01/22‐10/31/22 161.79 INLAND BUSINESS MACHINES N160132 Equipment Lease 10/01/22‐10/31/22 576.25 INLAND BUSINESS MACHINES N159985 Equipment Lease 10/18/22‐11/17/22 520.48 INLAND BUSINESS MACHINES N160132 Equipment Lease 10/01/22‐10/31/22 406.84 INLAND BUSINESS MACHINES N159985 Equipment Lease 7/14/22‐10/13/22 172.38 INLAND BUSINESS MACHINES N159985 Equipment Lease 7/14/22‐10/13/22 190.29 INLAND BUSINESS MACHINES N159985 Equipment Lease 7/14/22‐10/13/22 76.56 INLAND BUSINESS MACHINES N159985 Equipment Lease 7/14/22‐10/13/22 17.26 INLAND BUSINESS MACHINES N159985 Equipment Lease 7/14/22‐10/13/22 210.77 INLAND BUSINESS MACHINES N159985 Equipment Lease 7/14/22‐10/13/22 38.01 INLAND BUSINESS MACHINES N159985 Equipment Lease 9/01/22‐9/30/22 68.89 INLAND BUSINESS MACHINES N159985 Equipment Lease 7/14/22‐10/13/22 160.62 INLAND BUSINESS MACHINES N159985 Equipment Lease 9/01/22‐9/30/22 690.12 INLAND BUSINESS MACHINES N159985 Equipment Lease 9/01/22‐9/30/22 56.16 INLAND BUSINESS MACHINES N159985 Equipment Lease 9/01/22‐9/30/22 597.34 INLAND BUSINESS MACHINES N159985 Equipment Lease 9/01/22‐9/30/22 179.59

6.C.a
Packet Pg. 61
Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                             0.83 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 0.27 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                             2.49 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 1.03 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                             0.83 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 0.27 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                             4.53 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 1.99 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                          46.17 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 10.95 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        590.20 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 146.71 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                     1,232.67 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 292.13 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        250.91 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 93.52 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        161.61 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 54.43 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        152.84 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 66.82 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        269.57 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 88.93 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        138.52 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 40.19 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        184.71 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 45.66 Vendor 2079 ‐ LIFE‐ASSIST INC Total: 605.35
Vendor: 2825 ‐ LINCOLN NATIONAL LIFE INS COMPANY
LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 66.21 Vendor: 2079 ‐ LIFE‐ASSIST INC
LIFE‐ASSIST INC 160143 Medical Supplies                        209.55 LIFE‐ASSIST INC 160244 Medical Supplies                        395.80 Vendor: 6257 ‐ LEBALLISTER'S INC
LEBALLISTER'S INC 160142 Repair and Maintenance                          69.00 Vendor 6257 ‐ LEBALLISTER'S INC Total: 69.00
Vendor: 1112 ‐ LC ACTION POLICE SUPPLY
LC ACTION POLICE SUPPLY 160060 Department Supplies                     1,099.50 Vendor 1112 ‐ LC ACTION POLICE SUPPLY Total: 1,099.50
LAVISH THEATERS CORP. 159988 Audio/Visual Training and Other Designated Svcs 575.00 Vendor 3359 ‐ LAVISH THEATERS CORP. Total: 1,075.00
Vendor 5433 ‐ LANGUAGE PEOPLE, INC. Total: 540.00
Vendor: 3359 ‐ LAVISH THEATERS CORP.

LAVISH THEATERS CORP. 159988 Audio/Visual Training and Other Designated Svcs 500.00 Vendor 3012 ‐ LANDPATHS Total: 645.00
Vendor: 5433 ‐ LANGUAGE PEOPLE, INC.

LANGUAGE PEOPLE, INC. 160243 City Council Interpreter Services 540.00 Vendor 7031 ‐ LANDCARE HOLDINGS, INC Total: 22,740.90
Vendor: 3012 ‐ LANDPATHS
LANDPATHS 160141 Management of Fitch Mt & Hbg Ridge  & Open Space 645.00 LANDCARE HOLDINGS, INC 160140 Landscape Maintenance ‐ Hbg Ave Zone 3 1,694.35 LANDCARE HOLDINGS, INC 160140 Landscape Maintenance ‐ HCC 526.33 LANDCARE HOLDINGS, INC 160140 Landscape Maintenance ‐ Roundabout Pathway (CH) 500.00 LANDCARE HOLDINGS, INC 160059 Landscape Maintenance ‐ Passalacqua Pump Station 649.00 LANDCARE HOLDINGS, INC 160140 Landscape Maintenance ‐ Sorrento Zone 6 572.68 LANDCARE HOLDINGS, INC 160140 Landscape Maintenance ‐ Roundabout 3,243.00 LANDCARE HOLDINGS, INC 160059 Landscape Maintenance ‐ Parkland Hills Zone 1 2,132.10 LANDCARE HOLDINGS, INC 160140 Landscape Maintenance ‐ City Hall 1,341.06 LANDCARE HOLDINGS, INC 160059 Landscape Maintenance ‐ HCC 526.33 LANDCARE HOLDINGS, INC 160059 Landscape Maintenance ‐ Sonata Zone 5 524.27 LANDCARE HOLDINGS, INC 160059 Landscape Maintenance ‐ Passalacqua Pump Station 649.00 LANDCARE HOLDINGS, INC 160059 Landscape Maintenance ‐ Hbg Ave Zone 3 1,694.35 LANDCARE HOLDINGS, INC 160059 Landscape Maintenance ‐ Roundabout 3,243.00 LANDCARE HOLDINGS, INC 160059 Landscape Maintenance ‐ Roundabout Pathway (CH) 500.00 LANDCARE HOLDINGS, INC 160059 Landscape Maintenance ‐ Parkland Hills Zone 1 2,132.10 LANDCARE HOLDINGS, INC 160059 Landscape Maintenance ‐ City Hall 1,341.06 LANDCARE HOLDINGS, INC 160059 Landscape Maintenance ‐ City Hall 299.00 LANDCARE HOLDINGS, INC 160059 Landscape Maintenance ‐ Sonata Zone 5 524.27 Vendor 96 ‐ L.N. CURTIS & SONS INC Total: 752.62
Vendor: 7031 ‐ LANDCARE HOLDINGS, INC
LANDCARE HOLDINGS, INC 160059 Landscape Maintenance ‐ Passalacqua Pump Station 649.00 L.N. CURTIS & SONS INC 160242 Gripper Hose System ‐ New Ladder Truck 368.74 L.N. CURTIS & SONS INC 160242 Lockout/Tagout Kit ‐ New Ladder Truck 339.54 Vendor: 96 ‐ L.N. CURTIS & SONS INC
L.N. CURTIS & SONS INC 160242 Tool Replacement Handle                          44.34

6.C.a
Packet Pg. 62
Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 165.10 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        117.40 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 120.97 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        417.67 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 130.29 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        309.21 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 121.88 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        332.09 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 63.04 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        311.72 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 0.28 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        172.84 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 0.28 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                             0.84 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 0.28 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                             0.84 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 1.05 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                             0.84 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 0.28 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                             2.51 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 2.03 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                             0.84 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 11.21 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                             4.56 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 150.11 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                          46.51 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 298.89 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        594.51 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 95.68 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                     1,241.67 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 55.69 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        252.74 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 68.36 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        162.79 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 90.99 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        153.95 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 41.12 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        271.53 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 46.72 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        139.53 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 67.73 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        186.06 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                          62.24 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 24.44 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        184.70 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 68.60 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        113.13 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 44.02 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        683.56 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 257.69 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                             4.62 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 1.51 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                          36.94 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 15.34 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        323.22 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 137.75 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                          46.17 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 19.44 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        255.34 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 91.81 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        116.54 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 40.67 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        414.64 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 161.37 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        306.97 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 118.23 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        329.68 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 127.34 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        309.46 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 119.12 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                        171.58 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 61.62 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                             0.83 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 0.27 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ LTD                             0.83 LINCOLN NATIONAL LIFE INS CO160144 November Premiums ‐ Life and AD&D 0.27

6.C.a
Packet Pg. 63
Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor 3286 ‐ MIX GARDEN MATERIALS Total: 63.27
Vendor 8491 ‐ MILSOFT UTILITY SOLUTIONS INC Total: 11,312.52 Vendor: 3286 ‐ MIX GARDEN MATERIALS
MIX GARDEN MATERIALS 160150 Landscape Materials                          63.27 MILSOFT UTILITY SOLUTIONS IN160249 Engineering Analysis Support 7/01/22‐11/30/22 1,145.85 MILSOFT UTILITY SOLUTIONS IN160249 Annual Support Licenses 12/01/22‐11/30/23 7,750.00 Vendor: 8491 ‐ MILSOFT UTILITY SOLUTIONS INC
MILSOFT UTILITY SOLUTIONS IN160249 ArcPy Configuration Support 7/01/22‐11/30/22 416.67 MILSOFT UTILITY SOLUTIONS IN160249 3 Day Virtual Training                     2,000.00 MILLER, PAMELA 160093 Replacement Check                     2,852.47 Vendor 10393 ‐ MILLER, PAMELA Total: 4,605.14
Vendor 10409 ‐ MICHAEL D KAWANA Total: 870.00
Vendor: 10393 ‐ MILLER, PAMELA
MILLER, PAMELA 159936 Replacement Check                     1,752.67 Vendor 10412 ‐ MICHAEL BOEHME Total: 1,750.00
Vendor: 10409 ‐ MICHAEL D KAWANA
MICHAEL D KAWANA 160149 Repair and Maintenance to HP Printer 870.00 Vendor 5805 ‐ METROPOLITAN PLANNING GROUP Total: 6,635.00 Vendor: 10412 ‐ MICHAEL BOEHME
MICHAEL BOEHME 160148 Prepare Remodel Plans at Villa 1,750.00 Vendor 90896 ‐ Meritain Health Total: 7,279.65
Vendor: 5805 ‐ METROPOLITAN PLANNING GROUP
METROPOLITAN PLANNING GRO160147 Environmental Review Svcs ‐ Foley Family Pavilion 6,635.00 Meritain Health 160248 Claim# 803504220922C0000101 2,426.55 Meritain Health 160248 Claim# 803504221025C0000101 2,426.55 Vendor 90888 ‐ McFadden, Vicki Total: 292.00
Vendor: 90896 ‐ Meritain Health
Meritain Health 160248 Claim# 803504220825C0000101 2,426.55 Vendor 90893 ‐ Maximov, Robert Total: 300.00
Vendor: 90888 ‐ McFadden, Vicki
McFadden, Vicki 159990 Conservation Rebate ‐ Water Conservation 292.00 Vendor 90895 ‐ Martindale, Scott and Suzanne Total: 645.00 Vendor: 90893 ‐ Maximov, Robert
Maximov, Robert 160247 Conservation Rebate ‐ E‐Bike                        300.00 Vendor 5826 ‐ MANDUJANO, NATALIE Total: 56.86
Vendor: 90895 ‐ Martindale, Scott and Suzanne
Martindale, Scott and Suzanne 160246 Conservation Rebate ‐ Lawn Conversion 645.00 Vendor 2354 ‐ MAJOR ALARM INC Total: 61.00
Vendor: 5826 ‐ MANDUJANO, NATALIE
MANDUJANO, NATALIE 159989 ASES Supplies                          56.86 Vendor: 2354 ‐ MAJOR ALARM INC
MAJOR ALARM INC 160146 Monitoring Services                          30.50 MAJOR ALARM INC 160146 Monitoring Services                          30.50 LINDA RUFFING 160145 Planning Svcs ‐ Sunstone/Montage Resort 600.00 Vendor 5777 ‐ LINDA RUFFING Total: 18,450.00
LINDA RUFFING 160145 Planning Svcs ‐ Montage (Sonoma Luxury Resort) 2,000.00 LINDA RUFFING 160145 Planning Svcs ‐ Saggio Hills Affordable Housing 7,800.00 LINDA RUFFING 160145 Planning Svcs ‐ Enso Sr Living Community 300.00 LINDA RUFFING 160145 Planning Services ‐ Mill District (Replay) 2,800.00 Vendor: 5777 ‐ LINDA RUFFING
LINDA RUFFING 160145 Planning Svcs ‐ Burbank (No Village Aff Housing) 650.00 LINDA RUFFING 160145 Planning Svcs ‐ Comstock‐North Village 4,300.00 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 25.01 Vendor 2825 ‐ LINCOLN NATIONAL LIFE INS COMPANY Total: 17,287.45 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 70.19 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                          62.69 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 45.04 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        186.05 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 263.65 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        113.95 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 1.54 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        688.56 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 15.69 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                             4.65 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 140.93 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                          37.21 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 19.89 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        325.58 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 93.93 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                          46.51 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ Life and AD&D 41.61 LINCOLN NATIONAL LIFE INS CO160245 December Premiums ‐ LTD                        257.21

6.C.a
Packet Pg. 64
Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor: 3391 ‐ NICK BARBIERI TRUCKING LLC
NICK BARBIERI TRUCKING LLC 160066 Fuel for Equipment                     2,219.21 NICK BARBIERI TRUCKING LLC 160066 Bulk Fuel Delivery                   15,367.86 Vendor: 3673 ‐ NEW YORK LIFE INSURANCE CO
NEW YORK LIFE INSURANCE CO 160251 November Monthly Premium S40970 359.82 Vendor 3673 ‐ NEW YORK LIFE INSURANCE CO Total: 359.82
Vendor: 8859 ‐ NELSON, GREGOR
NELSON, GREGOR 160065 Instructor Payment                        752.00 Vendor 8859 ‐ NELSON, GREGOR Total: 752.00
NAPA AUTO PARTS 160151 Vehicle# 6361 ‐ Parts and Materials 142.15 Vendor 2267 ‐ NAPA AUTO PARTS Total: 4,700.83
NAPA AUTO PARTS 160151 Vehicle# 6361 ‐ Parts and Materials 162.97 NAPA AUTO PARTS 160151 Vehicle# 6361 ‐ Parts and Materials 38.06 NAPA AUTO PARTS 160151 Vehicle# 6361 ‐ Parts and Materials 250.69 NAPA AUTO PARTS 160151 Vehicle# 6361 ‐ Parts and Materials 45.39 NAPA AUTO PARTS 160151 Vehicle# 6361 ‐ Parts and Materials ‐ Credit (156.96) NAPA AUTO PARTS 160151 Vehicle# 6361 ‐ Parts and Materials 9.97 NAPA AUTO PARTS 160151 Vehicle# 6361 ‐ Parts and Materials 8.71 NAPA AUTO PARTS 160151 Vehicle# 6361 ‐ Parts and Materials 174.36 NAPA AUTO PARTS 160151 Vehicle# 6361 ‐ Parts and Materials 38.06 NAPA AUTO PARTS 160151 Vehicle# 6361 ‐ Parts and Materials 8.39 NAPA AUTO PARTS 160151 Vehicle# 6361 ‐ Parts and Materials 0.84 NAPA AUTO PARTS 160151 Vehicle# 6361 ‐ Parts and Materials 100.83 NAPA AUTO PARTS 160151 Vehicle# 6382 ‐  Parts and Materials 261.53 NAPA AUTO PARTS 160151 Vehicle# 6382 ‐  Parts and Materials 196.88 NAPA AUTO PARTS 160151 Vehicle# 6382 ‐  Parts and Materials 4.80 NAPA AUTO PARTS 160151 Vehicle# 6382 ‐  Parts and Materials 50.67 NAPA AUTO PARTS 160151 Vehicle Parts and Materials                          15.43 NAPA AUTO PARTS 160151 Vehicle Parts and Materials                          20.99 NAPA AUTO PARTS 160064 Vehicle# 400 ‐ Parts and Materials 80.22 NAPA AUTO PARTS 160151 Vehicle Parts and Materials                             7.72 NAPA AUTO PARTS 160151 Vehicle Parts and Materials                          48.73 NAPA AUTO PARTS 160064 Parts and Materials for Gauntlet Wells Generator 563.48 NAPA AUTO PARTS 160151 Vehicle# 151 ‐ Parts and Materials 62.53 NAPA AUTO PARTS 160151 Vehicle# 6 ‐ Parts and Materials 90.16 NAPA AUTO PARTS 160151 HFD Generator Parts and Materials 274.63 NAPA AUTO PARTS 160151 Vehicle# 6382 ‐ Parts and Materials 139.77 NAPA AUTO PARTS 160151 Vehicle Parts and Materials                             9.70 NAPA AUTO PARTS 160151 Vehicle Parts and Materials                          15.22 NAPA AUTO PARTS 160151 Gauntlet Parts and Materials                        653.78 NAPA AUTO PARTS 160151 Parts and Materials                        540.35 NAPA AUTO PARTS 160151 Vehicle Parts and Materials                          29.25 NAPA AUTO PARTS 160151 Vehicle Parts and Materials ‐ Credit (78.48) NAPA AUTO PARTS 160151 Vehicle Parts and Materials                          22.86 NAPA AUTO PARTS 160151 Vehicle# 7 ‐ Parts and Materials 18.57 NAPA AUTO PARTS 160151 Vehicle# 6358 ‐ Parts and Materials 443.55 NAPA AUTO PARTS 160151 Vehicle# 126 ‐ Parts and Materials 5.41 NAPA AUTO PARTS 160151 Vehicle# 6358 ‐ Parts and Materials 9.57 NAPA AUTO PARTS 160151 Vehicle# 6358 ‐ Parts and Materials 8.13 NAPA AUTO PARTS 159993 Parts and Materials                             3.95 NAPA AUTO PARTS 159993 Parts and Materials for Sewer Grinder 39.48 Vendor 2310 ‐ N. HARRIS COMPUTER SYSTEMS Total: 91,792.75 Vendor: 2267 ‐ NAPA AUTO PARTS
NAPA AUTO PARTS 159993 Parts and Materials                        338.49 N. HARRIS COMPUTER SYSTEMS160063 NorthStar Maint. and Tech Svcs 1/01/23‐12/31/23 36,000.00 N. HARRIS COMPUTER SYSTEMS160063 NorthStar Maint. and Tech Svcs 1/01/23‐12/31/23 1,792.75 N. HARRIS COMPUTER SYSTEMS160063 NorthStar Maint. and Tech Svcs 1/01/23‐12/31/23 22,500.00 N. HARRIS COMPUTER SYSTEMS160063 NorthStar Maint. and Tech Svcs 1/01/23‐12/31/23 22,500.00 Vendor 6742 ‐ MYRIAD ENGINEERING INC Total: 20,399.97
Vendor: 2310 ‐ N. HARRIS COMPUTER SYSTEMS
N. HARRIS COMPUTER SYSTEMS160063 NorthStar Maint. and Tech Svcs 1/01/23‐12/31/23 9,000.00 Vendor: 6742 ‐ MYRIAD ENGINEERING INC
MYRIAD ENGINEERING INC 160062 Brown Street Sewer and Water Main Replacement 10,199.99 MYRIAD ENGINEERING INC 160062 Brown Street Sewer and Water Main Replacement 10,199.98 Vendor: 1043 ‐ MOTION INDUSTRIES INC
MOTION INDUSTRIES INC 159992 Couplings for Blower                        158.41 Vendor 1043 ‐ MOTION INDUSTRIES INC Total: 158.41
MOTION FITNESS CENTER 160250 November Dues                        270.00 Vendor 4080 ‐ MOTION FITNESS CENTER Total: 495.00
Vendor 3444 ‐ MONTANYE, WANONA Total: 63.00
Vendor: 4080 ‐ MOTION FITNESS CENTER
MOTION FITNESS CENTER 159991 October Dues                        225.00 Vendor: 3444 ‐ MONTANYE, WANONA
MONTANYE, WANONA 160061 Instructor Payment                          63.00

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Packet Pg. 65
Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) ONESOURCE DISTRIBUTORS 159997 DOWN GUY FIXTURE, 3/4"                          75.41 ONESOURCE DISTRIBUTORS 159997 FUSE, TYPE T, UNIVERSAL 6 AMP 85.72 Vendor: 3235 ‐ ONESOURCE DISTRIBUTORS
ONESOURCE DISTRIBUTORS 159997 BOLTS, MACHINE GALV, 3/4" X 18" 118.55 ONESOURCE DISTRIBUTORS 159997 FUSE, TYPE T, UNIVERSAL, 10 AMP 131.83 Vendor: 3557 ‐ OKONITE COMPANY INC, THE
OKONITE COMPANY INC, THE 160254 CABLE, UG, 1/0 STR, AL, EPR, 15KV 69,209.96 Vendor 3557 ‐ OKONITE COMPANY INC, THE Total: 69,209.96 OFFICE DEPOT BUSINESS SERVIC160156 Chairs for EOC                     5,755.07 Vendor 305 ‐ OFFICE DEPOT BUSINESS SERVICE Total: 7,370.50 OFFICE DEPOT BUSINESS SERVIC160253 Office Supplies                          35.64 OFFICE DEPOT BUSINESS SERVIC160253 Office Supplies                          17.23 OFFICE DEPOT BUSINESS SERVIC160253 Office Supplies                          35.64 OFFICE DEPOT BUSINESS SERVIC160253 Office Supplies                          35.64 OFFICE DEPOT BUSINESS SERVIC160253 Office Supplies                          35.62 OFFICE DEPOT BUSINESS SERVIC160253 Office Supplies                          20.80 OFFICE DEPOT BUSINESS SERVIC160156 Office Supplies                          37.53 OFFICE DEPOT BUSINESS SERVIC160156 Office Supplies                          15.17 OFFICE DEPOT BUSINESS SERVIC160156 Office Supplies                          90.82 OFFICE DEPOT BUSINESS SERVIC160156 Office Supplies                          76.29 OFFICE DEPOT BUSINESS SERVIC159996 Office Supplies                          62.40 OFFICE DEPOT BUSINESS SERVIC160156 Supplies for EOC                          81.52 OFFICE DEPOT BUSINESS SERVIC160068 Office Supplies                             3.76 OFFICE DEPOT BUSINESS SERVIC160068 Office Supplies                             3.76 OFFICE DEPOT BUSINESS SERVIC160068 Office Supplies                          27.75 OFFICE DEPOT BUSINESS SERVIC160068 Office Supplies                          27.75 OFFICE DEPOT BUSINESS SERVIC160068 Office Supplies                          43.52 OFFICE DEPOT BUSINESS SERVIC159996 Office Supplies ‐ Credit                         (18.63) OFFICE DEPOT BUSINESS SERVIC159996 Office Supplies                          16.80 OFFICE DEPOT BUSINESS SERVIC159996 Office Supplies                        116.84 OFFICE DEPOT BUSINESS SERVIC159996 Office Supplies                          66.49 OFFICE DEPOT BUSINESS SERVIC159996 Office Supplies                             2.28 OFFICE DEPOT BUSINESS SERVIC160068 Office Supplies                             8.54 OFFICE DEPOT BUSINESS SERVIC160068 Office Supplies                             8.54 OFFICE DEPOT BUSINESS SERVIC160068 Office Supplies                          32.60 OFFICE DEPOT BUSINESS SERVIC160068 Office Supplies                             8.54 OFFICE DEPOT BUSINESS SERVIC159996 Office Supplies                          38.14 OFFICE DEPOT BUSINESS SERVIC159996 Office Supplies                          18.63 OFFICE DEPOT BUSINESS SERVIC160068 Office Supplies                             6.01 OFFICE DEPOT BUSINESS SERVIC159996 Office Supplies                          61.56 OFFICE DEPOT BUSINESS SERVIC160068 Office Supplies                          41.30 OFFICE DEPOT BUSINESS SERVIC160068 Office Supplies                             6.01 OFFICE DEPOT BUSINESS SERVIC160068 Office Supplies                        239.99 OFFICE DEPOT BUSINESS SERVIC160068 Office Supplies                             6.02 OFFICE DEPOT BUSINESS SERVIC160068 Office Supplies                          30.51 OFFICE DEPOT BUSINESS SERVIC159996 Office Supplies                        155.74 Vendor 8728 ‐ OCCUPATIONAL HEALTH CENTER OF CA Total: 384.00 Vendor: 305 ‐ OFFICE DEPOT BUSINESS SERVICE
OFFICE DEPOT BUSINESS SERVIC159996 Office Supplies                        118.68 OCCUPATIONAL HEALTH CENTE160155 Medical Services                        128.00 OCCUPATIONAL HEALTH CENTE160252 Medical Services                        128.00 Vendor 392 ‐ OCCU‐MED LTD Total: 4,287.50
Vendor: 8728 ‐ OCCUPATIONAL HEALTH CENTER OF CA
OCCUPATIONAL HEALTH CENTE160067 Medical Services                        128.00 Vendor 213 ‐ NORTHERN CALIFORNIA POWER AGENCY Total: 744,352.00 Vendor: 392 ‐ OCCU‐MED LTD
OCCU‐MED LTD 160154 Pre‐Employment Services                     4,287.50 NORTHERN CALIFORNIA POWER159995 All Resource Bill ‐ Western (35,676.00) NORTHERN CALIFORNIA POWER159995 All Resource Bill ‐ NCPA Third Party Rev (31,894.00) NORTHERN CALIFORNIA POWER159995 All Resource Bill ‐ Legislative Representation 2,057.20 NORTHERN CALIFORNIA POWER159995 All Resource Bill ‐ Plants               (438,829.00) NORTHERN CALIFORNIA POWER159995 All Resource Bill ‐ Transmission 241,369.00 NORTHERN CALIFORNIA POWER159995 All Resource Bill ‐ Management Svc 35,529.80 Vendor 9767 ‐ North Bay Permit Services Total: 163.70
Vendor: 213 ‐ NORTHERN CALIFORNIA POWER AGENCY
NORTHERN CALIFORNIA POWER159995 All Resource Bill ‐ Market Power Purch 971,795.00 North Bay Permit Services 159994 Building Permit BLDR‐0255‐2022 Refund 1.00 North Bay Permit Services 159994 Building Permit BLDR‐0255‐2022 Refund 162.20 Vendor 3173 ‐ NOR CAL COMPLIANCE INC Total: 125.00
Vendor: 9767 ‐ North Bay Permit Services
North Bay Permit Services 159994 Building Permit BLDR‐0255‐2022 Refund 0.50 Vendor 3391 ‐ NICK BARBIERI TRUCKING LLC Total: 17,587.07 Vendor: 3173 ‐ NOR CAL COMPLIANCE INC
NOR CAL COMPLIANCE INC 160153 UST Visual Checklist Inspection 125.00

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Packet Pg. 66
Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor 5015 ‐ PG&E 5213843391‐8 Total: 55.65
Vendor: 5029 ‐ PG&E 6199695781‐9
Vendor 5018 ‐ PG&E 4797955107‐5 Total: 242.71
Vendor: 5015 ‐ PG&E 5213843391‐8
PG&E 5213843391‐8 160163 Utility Services 9/22/22‐10/20/22 55.65 Vendor 5020 ‐ PG&E 3956927071‐1 Total: 277.58
Vendor: 5018 ‐ PG&E 4797955107‐5
PG&E 4797955107‐5 160162 Utility Services 10/05/22‐11/02/22 242.71 Vendor 10366 ‐ PG&E 3092688365‐0 Total: 16.56
Vendor: 5020 ‐ PG&E 3956927071‐1
PG&E 3956927071‐1 160161 Utility Services 10/06/22‐11/03/22 277.58 Vendor 3579 ‐ PETRUSHA ENTERPRISES INC Total: 1,782.37
Vendor: 10366 ‐ PG&E 3092688365‐0
PG&E 3092688365‐0 160160 Utility Services 10/05/22‐11/02/22 16.56 Vendor: 3579 ‐ PETRUSHA ENTERPRISES INC
PETRUSHA ENTERPRISES INC 160258 Villa Hardware Upgrades                     1,555.87 PETRUSHA ENTERPRISES INC 160258 Villa Monitoring Services FY 22/23 226.50 Vendor: 956 ‐ PETERSON POWER SYSTEMS, INC
PETERSON POWER SYSTEMS, IN160159 Parts and Materials                        579.68 Vendor 956 ‐ PETERSON POWER SYSTEMS, INC Total: 579.68
PATRICIA ANNE ROBARTS 160070 Onsite Dining Program at Senior Center 9,120.00 Vendor 10112 ‐ PATRICIA ANNE ROBARTS Total: 9,675.00
Vendor 2394 ‐ PARKPOINT CLUBS Total: 647.00
Vendor: 10112 ‐ PATRICIA ANNE ROBARTS
PATRICIA ANNE ROBARTS 160070 Onsite Dining Program at Senior Center 555.00 Vendor 90891 ‐ Pacific Energy Concepts LLC Total: 24,119.00 Vendor: 2394 ‐ PARKPOINT CLUBS
PARKPOINT CLUBS 160257 November Dues                        647.00 Vendor 218 ‐ PACE SUPPLY CORP Total: 5,141.81
Vendor: 90891 ‐ Pacific Energy Concepts LLC
Pacific Energy Concepts LLC 160256 Conservation Rebate ‐ Interior Lighting 24,119.00 PACE SUPPLY CORP 160255 COUPLING, BRASS       1" CTS QNUT X FIP 32.16 PACE SUPPLY CORP 160255 CURB STOP, STRAIGHT BALL VALVE       3/4" CTS QNUT 103.28 PACE SUPPLY CORP 160255 COUPLING, BRASS, METER       1" MN X MIP X 1‐1/2" 58.60 PACE SUPPLY CORP 160255 COUPLING, BRASS       3/4" PEP QNUT X FIP 116.64 PACE SUPPLY CORP 160255 TEFLON TAPE, BLUE MONSTER       1/2" X 1429" 8.72 PACE SUPPLY CORP 160255 VALVE, BALL 90°       1" CTS X 3/4" METER NUT 260.00 PACE SUPPLY CORP 160255 ADAPTER, PVC, SCH 80       3/4" MALE, SXT 16.36 PACE SUPPLY CORP 160255 GASKET, METER, RUBBER       3/4" X 1/16" 14.00 PACE SUPPLY CORP 160255 REDUCER, BRASS       3/4" X 1"                          55.50 PACE SUPPLY CORP 160255 ELBOW, BRASS       90°, 1"                          36.00 PACE SUPPLY CORP 160255 4" HYMAX 2‐BOLT COUPLING 4.25‐5.63 588.60 PACE SUPPLY CORP 160255 COUPLING, BRASS, METER       1" MN X MIP X 2‐5/8" 40.34 PACE SUPPLY CORP 160255 COUPLING, BRASS       3/4" PEP QNUT X MIP 31.61 PACE SUPPLY CORP 160255 GASKET, METER, RUBBER       2" DROP IN 21.80 PACE SUPPLY CORP 160255 COUPLING, BRASS       1" CTS QNUT X FIP 64.32 PACE SUPPLY CORP 160255 Parts and Materials                          90.46 PACE SUPPLY CORP 160255 Parts and Materials ‐ Adjustment (0.01) PACE SUPPLY CORP 160255 Parts and Materials                             1.08 PACE SUPPLY CORP 160255 Parts and Materials                        107.64 PACE SUPPLY CORP 160255 Parts and Materials ‐ Adjustment (0.65) PACE SUPPLY CORP 160069 Parts and Materials                          95.65 PACE SUPPLY CORP 160255 Parts and Materials                     3,286.35 Vendor 216 ‐ OVERHEAD DOOR CO OF SANTA ROSA INC Total: 215.00 Vendor: 218 ‐ PACE SUPPLY CORP
PACE SUPPLY CORP 160069 Parts and Materials                        113.36 Vendor 3 ‐ OPPERMAN & SON Total: 838.86
Vendor: 216 ‐ OVERHEAD DOOR CO OF SANTA ROSA INC
OVERHEAD DOOR CO OF SANTA160158 Repair and Maintenance                        215.00 OPPERMAN & SON 160157 Vehicle# 6382 ‐ Parts and Materials 13.67 OPPERMAN & SON 160157 Vehicle# 6361 ‐ Parts and Materials 565.93 Vendor 3235 ‐ ONESOURCE DISTRIBUTORS Total: 7,387.24
Vendor: 3 ‐ OPPERMAN & SON
OPPERMAN & SON 159998 Vehicle# 450 ‐ Parts and Materials 259.26 ONESOURCE DISTRIBUTORS 159997 TAPE, ELECTRICAL, 1‐1/2" X 44' 979.75 ONESOURCE DISTRIBUTORS 159997 TAPE, ELECTRICAL, 3/4" X 66'                        764.93 ONESOURCE DISTRIBUTORS 159997 CONNECTOR, H‐BLOCK, 4/0 STR ‐ 2/0 STR       #6 28.21 ONESOURCE DISTRIBUTORS 159997 JUNCTION BRACKET, 200A, 3 ‐ 4WAY CONFIG. 4,149.02 ONESOURCE DISTRIBUTORS 159997 BOLTS, MACHINE GALV, 5/8" X 14" 244.13 ONESOURCE DISTRIBUTORS 159997 BOLTS, MACHINE GALV, 5/8" X 18" 352.63 ONESOURCE DISTRIBUTORS 159997 WEDGE CONNECTOR, 2‐4 , 1/0‐6 86.80 ONESOURCE DISTRIBUTORS 159997 GROUND ROD, 5/8" X 8' COPPER 370.26

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Packet Pg. 67
Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor: 245 ‐ REMIF
RELX.INC 160075 Monthly Subscription Fee                        404.00 Vendor 1546 ‐ RELX.INC Total: 454.00
Vendor 301 ‐ REDWOOD AUTO BODY INC Total: 4,371.16
Vendor: 1546 ‐ RELX.INC
RELX.INC 160075 October 2022 Customer Search                          50.00 REDWOOD AUTO BODY INC 160002 Vehicle# 91 ‐ Repair and Maintenance 1,195.00 REDWOOD AUTO BODY INC 160002 Vehicle# 91 ‐ Repair and Maintenance 990.58 Vendor: 301 ‐ REDWOOD AUTO BODY INC
REDWOOD AUTO BODY INC 160002 Vehicle# 91 ‐ Repair and Maintenance 1,195.00 REDWOOD AUTO BODY INC 160002 Vehicle# 91 ‐ Repair and Maintenance 990.58 Vendor: 3795 ‐ REDCOM
REDCOM 160001 Dispatch Agreement FY 22/23 24,330.03
Vendor 3795 ‐ REDCOM Total: 24,330.03
RECOLOGY SONOMA MARIN 160074 WWTP Biosolids Hauling and Disposal 6,806.96 Vendor 8418 ‐ RECOLOGY SONOMA MARIN Total: 27,227.84
Vendor: 8418 ‐ RECOLOGY SONOMA MARIN
RECOLOGY SONOMA MARIN 160074 WWTP Biosolids Hauling and Disposal 10,210.44 RECOLOGY SONOMA MARIN 160074 WWTP Biosolids Hauling and Disposal 10,210.44 Vendor: 1565 ‐ RAMOS, CHRISTINA
RAMOS, CHRISTINA 160171 RIMS Conference ‐ Per Diem                        303.00 Vendor 1565 ‐ RAMOS, CHRISTINA Total: 303.00
Vendor: 5679 ‐ R3 CONSULTING GROUP, INC
R3 CONSULTING GROUP, INC 160073 Solid Waste Master Svcs Agreement FY 22/23 2,295.00 Vendor 5679 ‐ R3 CONSULTING GROUP, INC Total: 2,295.00
Vendor: 2615 ‐ QUADIENT, INC
QUADIENT, INC 160072 Equipment Lease 9/31/22‐11/29/22 236.94 Vendor 2615 ‐ QUADIENT, INC Total: 236.94
Vendor: 3940 ‐ PRUNUSKE CHATHAM, INC
PRUNUSKE CHATHAM, INC 160170 Fitch Mount, Open Space Design & Drawings ‐ Phase B 12,200.31 Vendor 3940 ‐ PRUNUSKE CHATHAM, INC Total: 12,200.31
PRECISION WIRELESS SERVICE 160169 Radio Maintenance for PD                        607.91 Vendor 1760 ‐ PRECISION WIRELESS SERVICE Total: 1,382.91 Vendor 229 ‐ PRECISION CRANE SERVICE, INC Total: 4,232.00 Vendor: 1760 ‐ PRECISION WIRELESS SERVICE
PRECISION WIRELESS SERVICE 160169 Repair and Maintenance                        775.00 PRECISION CRANE SERVICE, INC 160168 Lift on Fine Screen #2 at the WRF 1,196.00 PRECISION CRANE SERVICE, INC 160168 Lift on Fine Screen #2 at the WRF 1,196.00 Vendor 1109 ‐ POWER INDUSTRIES INC Total: 148.41
Vendor: 229 ‐ PRECISION CRANE SERVICE, INC
PRECISION CRANE SERVICE, INC 160168 Relocate Sculpture from Corp. Yard to West Plaza 1,840.00 Vendor 228 ‐ POSTMASTER Total: 275.00
Vendor: 1109 ‐ POWER INDUSTRIES INC
POWER INDUSTRIES INC 160071 Parts and Materials for Fine Screen Repair 148.41 Vendor 2975 ‐ POLYDYNE INC. Total: 9,838.24
Vendor: 228 ‐ POSTMASTER
POSTMASTER 160000 BRM Permit #1000 Fee                        275.00 POLYDYNE INC. 160167 Procurement of Cationic Polymer 4,649.12 POLYDYNE INC. 160167 Procurement of Cationic Polymer 4,649.12 Vendor 1731 ‐ PLAZA PAINTS Total: 76.89
Vendor: 2975 ‐ POLYDYNE INC.

POLYDYNE INC. 159999 Procurement of Cationic Polymer 540.00 Vendor 90890 ‐ Phillips 66 Total: 4,500.00
Vendor: 1731 ‐ PLAZA PAINTS
PLAZA PAINTS 160260 Latex Floor Base Paint                          76.89 Vendor 5024 ‐ PG&E 8817729260‐9 Total: 71.39
Vendor: 90890 ‐ Phillips 66
Phillips 66 160259 Site Access License Deposit Refund ‐ 456 Hbg Ave 4,500.00 Vendor: 5024 ‐ PG&E 8817729260‐9
PG&E 8817729260‐9 160166 Utility Services 09/03/22‐10/04/22 16.67 PG&E 8817729260‐9 160166 Utility Services 10/05/22‐11/02/22 54.72 Vendor: 5014 ‐ PG&E 7797197419‐9
PG&E 7797197419‐9 160165 Utility Services 9/22/22‐10/20/22 7.84 Vendor 5014 ‐ PG&E 7797197419‐9 Total: 7.84
PG&E 6199695781‐9 160164 Utility Services ‐ 9/21/22‐10/19/22 ‐ Elec Adjust. (550.20) Vendor 5029 ‐ PG&E 6199695781‐9 Total: 130.59
PG&E 6199695781‐9 160164 Utility Services ‐ 9/21/22‐10/19/22 13.84 PG&E 6199695781‐9 160164 Utility Services ‐ 9/21/22‐10/19/22 ‐ Elec Adjust. (78.60) PG&E 6199695781‐9 160164 Utility Services ‐ 9/21/22‐10/19/22 12.54 PG&E 6199695781‐9 160164 Utility Services ‐ 9/21/22‐10/19/22 630.37 PG&E 6199695781‐9 160164 Utility Services ‐ 9/21/22‐10/19/22 102.64

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Packet Pg. 68
Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor: 5694 ‐ Shader, Thomas
Shader, Thomas 160266 Special Event Performer                        400.00 Vendor 5694 ‐ Shader, Thomas Total: 400.00
Vendor: 942 ‐ SANTA ROSA UNIFORM & CAREER APPAREL
SANTA ROSA UNIFORM & CARE160174 Uniform Supplies                        285.58 Vendor 942 ‐ SANTA ROSA UNIFORM & CAREER APPAREL Total: 285.58 Vendor: 260 ‐ SANTA ROSA JR COLLEGE
SANTA ROSA JR COLLEGE 160265 Educational Course ‐ AJ348 11/01‐03/22 39.00 Vendor 260 ‐ SANTA ROSA JR COLLEGE Total: 39.00
Vendor: 255 ‐ SANDERSON FORD
SANDERSON FORD 160173 Vehicle# 450 ‐  Parts and Materials 65.45 Vendor 255 ‐ SANDERSON FORD Total: 65.45
Vendor: 6655 ‐ SALAS, VERONICA
SALAS, VERONICA 160172 Supplies for Trick or Treat Event 75.15 Vendor 6655 ‐ SALAS, VERONICA Total: 75.15
Vendor: 2559 ‐ RODRIGUEZ, LUIS
RODRIGUEZ, LUIS 160264 Workers Comp Training 11/15/22‐11/16/22 93.00 Vendor 2559 ‐ RODRIGUEZ, LUIS Total: 93.00
Vendor: 2005 ‐ ROBERT F. BJORKQUIST
ROBERT F. BJORKQUIST 160263 Sign Services                        303.80 Vendor 2005 ‐ ROBERT F. BJORKQUIST Total: 303.80
REXEL USA 160262 Parts and Materials                        336.34 Vendor 226 ‐ REXEL USA Total: 396.33
REXEL USA 160004 Electric Pull Box for Magnolia                          24.01 REXEL USA 160004 Electric Pull Box for Magnolia                          24.02 Vendor 4108 ‐ REPUBLIC SERVICES OF SONOMA COUNTY Total: 33.00 Vendor: 226 ‐ REXEL USA
REXEL USA 160004 Indicator Bulb for Water Plant                          11.96 Vendor 245 ‐ REMIF Total: 63,815.80
Vendor: 4108 ‐ REPUBLIC SERVICES OF SONOMA COUNTY
REPUBLIC SERVICES OF SONOM160003 Disposal Services                          33.00 REMIF 160261 December Dental Premiums 18,542.84
REMIF 160261 December Vision Premiums                     1,619.80 REMIF 160261 December EAP Premiums                             3.94 REMIF 160261 December Medical Premiums 42,946.00
REMIF 160261 December EAP Premiums                             6.67 REMIF 160261 December EAP Premiums                          10.93 REMIF 160261 December EAP Premiums                          54.80 REMIF 160261 December EAP Premiums                          14.20 REMIF 160261 December EAP Premiums                             5.48 REMIF 160261 December EAP Premiums                          10.05 REMIF 160261 December EAP Premiums                        132.75 REMIF 160261 December EAP Premiums                          18.57 REMIF 160261 December EAP Premiums                             0.24 REMIF 160261 December EAP Premiums                          45.91 REMIF 160261 December EAP Premiums                          19.22 REMIF 160261 December EAP Premiums                             2.17 REMIF 160261 December EAP Premiums                          15.36 REMIF 160261 December EAP Premiums                             2.73 REMIF 160261 December EAP Premiums                          24.68 REMIF 160261 December EAP Premiums                             7.16 REMIF 160261 December EAP Premiums                          19.62 REMIF 160261 December EAP Premiums                          19.06 REMIF 160261 December EAP Premiums                          10.45 REMIF 160261 December EAP Premiums                          19.22 REMIF 160261 December EAP Premiums                             0.08 REMIF 160261 December EAP Premiums                             0.08 REMIF 160261 December EAP Premiums                             0.16 REMIF 160261 December EAP Premiums                             0.08 REMIF 160261 December EAP Premiums                             0.32 REMIF 160261 December EAP Premiums                             0.08 REMIF 160261 December EAP Premiums                          35.62 REMIF 160261 December EAP Premiums                             2.73 REMIF 160261 December EAP Premiums                          76.70 REMIF 160261 December EAP Premiums                          55.11 REMIF 160261 December EAP Premiums                          15.04 REMIF 160261 December EAP Premiums                             7.92 REMIF 160261 December EAP Premiums                          10.93 REMIF 160261 December EAP Premiums                             9.57 REMIF 160261 December EAP Premiums                             8.20 REMIF 160261 December EAP Premiums                          16.72 REMIF 160261 December EAP Premiums                          13.68 REMIF 160261 December EAP Premiums                          10.93

6.C.a
Packet Pg. 69
Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor 3728 ‐ SONOMA MEDIA INVESTMENTS Total: 4,178.00
SONOMA MEDIA INVESTMENTS160268 Public Notice                     1,101.00 SONOMA MEDIA INVESTMENTS160268 Public Notice                        926.00 Vendor: 3728 ‐ SONOMA MEDIA INVESTMENTS
SONOMA MEDIA INVESTMENTS160268 Public Notice                     1,561.00 SONOMA MEDIA INVESTMENTS160268 Public Notice                        590.00 Vendor: 279 ‐ SONOMA COUNTY SHERIFF'S DEPT
SONOMA COUNTY SHERIFF'S DE160176 Annual County Coordination 6,476.00 Vendor 279 ‐ SONOMA COUNTY SHERIFF'S DEPT Total: 6,476.00 Vendor: 1412 ‐ SONOMA COUNTY DEPT OF HEALTH SVC
SONOMA COUNTY DEPT OF HEA160077 Medical Exam 09/07/22                     1,800.00 Vendor 1412 ‐ SONOMA COUNTY DEPT OF HEALTH SVC Total: 1,800.00 SILVEIRA BUICK GMC INC 160175 Vehicle# 101 ‐  Parts and Materials 48.75 Vendor 1145 ‐ SILVEIRA BUICK GMC INC Total: 398.34
SILVEIRA BUICK GMC INC 160175 Vehicle# 101 ‐  Parts and Materials 52.92 SILVEIRA BUICK GMC INC 160175 Vehicle# 101 ‐  Parts and Materials 48.75 Vendor: 1145 ‐ SILVEIRA BUICK GMC INC
SILVEIRA BUICK GMC INC 160175 Vehicle# 77 ‐  Parts and Materials 195.00 SILVEIRA BUICK GMC INC 160175 Vehicle# 101 ‐  Parts and Materials 52.92 Vendor: 1248 ‐ SID TOOL CO, INC
SID TOOL CO, INC 160005 Adaptors                             2.31 Vendor 1248 ‐ SID TOOL CO, INC Total: 2.31
SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 Vendor 4011 ‐ SHRED‐IT USA LLC Total: 2,139.70
SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.98 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 20.81 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.98 SHRED‐IT USA LLC 160076 Shredding and Records Destruction 59.46 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 20.81 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.98 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.98 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 20.81 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 20.81 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160076 Shredding and Records Destruction 59.46 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.98 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 20.81 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.98 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 20.81 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.98 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 20.81 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.98 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 20.81 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.98 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.97 SHRED‐IT USA LLC 160267 Bulk Shred and Records Destruction ‐ Finance 1,667.33 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.98 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 20.81 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 20.81 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.81 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.81 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.81 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.81 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.81 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 2.80 Vendor: 4011 ‐ SHRED‐IT USA LLC
SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 19.65 SHRED‐IT USA LLC 160267 Shredding and Records Destruction ‐ City Hall 19.65

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Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor: 4092 ‐ TLCD ARCHITECTURE
Vendor: 5186 ‐ THIRD DEGREE COMMUNICATIONS INC
THIRD DEGREE COMMUNICATIO160275 Training  Course                        595.00 Vendor 5186 ‐ THIRD DEGREE COMMUNICATIONS INC Total: 595.00 TEVENDALE, MOTOKO 160274 Program Supplies                          32.13 Vendor 6555 ‐ TEVENDALE, MOTOKO Total: 70.16
Vendor 5067 ‐ TESSCO INC Total: 153.54
Vendor: 6555 ‐ TEVENDALE, MOTOKO
TEVENDALE, MOTOKO 160009 Program Supplies                          38.03 Vendor 3803 ‐ TARGETSOLUTIONS LEARNING LLC Total: 1,283.16 Vendor: 5067 ‐ TESSCO INC
TESSCO INC 160182 Parts for Radio Comm for SCADA 153.54 Vendor 3887 ‐ TANTALUS SYSTEMS INC Total: 344.65
Vendor: 3803 ‐ TARGETSOLUTIONS LEARNING LLC
TARGETSOLUTIONS LEARNING L160273 Online Training Services 12/01/22‐11/30/23 1,283.16 Vendor 8986 ‐ TANGO TANGO Total: 2,720.00
Vendor: 3887 ‐ TANTALUS SYSTEMS INC
TANTALUS SYSTEMS INC 160181 900 Mhz LAN Router (XR‐100 Mounting Brackets Inc) 344.65 Vendor 899 ‐ SWRCB‐DWOCP Total: 190.00
Vendor: 8986 ‐ TANGO TANGO
TANGO TANGO 160008 Annual Subscription 11/01/22‐11/01/23 2,720.00 Vendor: 899 ‐ SWRCB‐DWOCP
SWRCB‐DWOCP 160007 Grade 3 Distribution License Renewal 90.00 SWRCB‐DWOCP 160272 Water Distribution Exam Fee                        100.00 Vendor: 4191 ‐ SUTTER HEALTH PLUS
SUTTER HEALTH PLUS 160271 December Premiums                   64,519.90 Vendor 4191 ‐ SUTTER HEALTH PLUS Total: 64,519.90
Vendor: 5151 ‐ SUPPORT OUR STUDENTS
SUPPORT OUR STUDENTS 160180 Youth Services through Hbg Family Youth Services 2,692.20 Vendor 5151 ‐ SUPPORT OUR STUDENTS Total: 2,692.20
Vendor: 4245 ‐ SUPERIOR SUPPLIES INC
SUPERIOR SUPPLIES INC 160270 Ready Mix Concrete                        163.88 Vendor 4245 ‐ SUPERIOR SUPPLIES INC Total: 163.88
Vendor: 590 ‐ STRIPE N SEAL INC
STRIPE N SEAL INC 160179 434 Healdsburg Ave Parking Lot Rehabilitation 17,632.00 Vendor 590 ‐ STRIPE N SEAL INC Total: 17,632.00
Vendor: 5040 ‐ STREAMLINE AUTOMATION SYSTEMS, LLC
STREAMLINE AUTOMATION SYS160178 Annual License and Support Renewal 4,056.00 Vendor 5040 ‐ STREAMLINE AUTOMATION SYSTEMS, LLC Total: 4,056.00 Vendor: 4176 ‐ STONE PUBLISHING INC
STONE PUBLISHING INC 160006 Postage for Power Content Post Cards 2,365.20 Vendor 4176 ‐ STONE PUBLISHING INC Total: 2,365.20
Vendor: 6965 ‐ STONE CREEK ENVIRONMENTAL CONSULTING INC STONE CREEK ENVIRONMENTA 160081 Storm Water Support for FY 22/23 537.00 Vendor 6965 ‐ STONE CREEK ENVIRONMENTAL CONSULTING INC Total: 537.00 Vendor: 288 ‐ STEVENSON SUPPLY & TRACTOR CO
STEVENSON SUPPLY & TRACTOR160080 Parts and Materials                          71.61 Vendor 288 ‐ STEVENSON SUPPLY & TRACTOR CO Total: 71.61 Vendor: 1719 ‐ STEVEN ADAMS
STEVEN ADAMS 160269 Converting 2 Tennis Courts to Pickleball Courts 20,000.00 Vendor 1719 ‐ STEVEN ADAMS Total: 20,000.00
Vendor: 2792 ‐ STERLING WATER TECHNOLOGIES LLC
STERLING WATER TECHNOLOGI160079 Bulk Chemical Supplies                   20,597.75 Vendor 2792 ‐ STERLING WATER TECHNOLOGIES LLC Total: 20,597.75 STATE OF CALIFORNIA ‐ EDD DFT0007713 State Disability Ins                     6,375.69 Vendor 427 ‐ STATE OF CALIFORNIA ‐ EDD Total: 93,414.35 STATE OF CALIFORNIA ‐ EDD DFT0007670 State Disability Ins                     6,385.71 STATE OF CALIFORNIA ‐ EDD DFT0007711 State Income Tax W/H                   45,685.75 STATE OF CALIFORNIA ‐ EDD DFT0007672 Unemployment Insurance 7/1/22‐9/30/22‐ L1688731280 203.00 STATE OF CALIFORNIA ‐ EDD DFT0007668 State Income Tax W/H                   34,685.20 Vendor: 427 ‐ STATE OF CALIFORNIA ‐ EDD
STATE OF CALIFORNIA ‐ EDD DFT0007672 Unemployment Insurance 7/1/22‐9/30/22‐ L1688731280 41.00 STATE OF CALIFORNIA ‐ EDD DFT0007672 Unemployment Insurance 7/1/22‐9/30/22‐ L1688731280 38.00 ST PAUL'S EPISCOPAL CHURCH 160078 Shower Services                     2,076.72 Vendor 2743 ‐ ST PAUL'S EPISCOPAL CHURCH Total: 4,087.66 Vendor 10375 ‐ SOUTHERN TIRE MART LLC Total: 1,376.60
Vendor: 2743 ‐ ST PAUL'S EPISCOPAL CHURCH
ST PAUL'S EPISCOPAL CHURCH 160078 Shower Services                     2,010.94 Vendor: 10375 ‐ SOUTHERN TIRE MART LLC
SOUTHERN TIRE MART LLC 160177 Vehicle# 6382 ‐  Parts and Materials 1,376.60

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Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) U.S. BANK‐CAL CARDS 160084 Parts and Materials                        108.49 U.S. BANK‐CAL CARDS 160084 Platform Cover                        166.01 U.S. BANK‐CAL CARDS 160084 Tool Bag                        144.54 U.S. BANK‐CAL CARDS 160084 Uniform Supplies                        240.00 U.S. BANK‐CAL CARDS 160084 Tool Repair                        419.46 U.S. BANK‐CAL CARDS 160084 Backflow Certification ‐ Lodging 763.25 U.S. BANK‐CAL CARDS 160084 Boot Inserts                          65.53 U.S. BANK‐CAL CARDS 160084 Firearms Equipment                        197.52 U.S. BANK‐CAL CARDS 160084 Firearms Equipment                        359.98 U.S. BANK‐CAL CARDS 160084 Department Supplies                          26.80 U.S. BANK‐CAL CARDS 160084 DNS Hosting                          72.80 U.S. BANK‐CAL CARDS 160084 Design Subscription                          12.99 U.S. BANK‐CAL CARDS 160084 Water Association Annual Membership 35.00 U.S. BANK‐CAL CARDS 160084 Department Supplies                          61.04 U.S. BANK‐CAL CARDS 160084 Office Supplies                        143.93 U.S. BANK‐CAL CARDS 160084 Department Supplies                          77.59 U.S. BANK‐CAL CARDS 160084 Parts and Materials                          76.40 U.S. BANK‐CAL CARDS 160084 Department Supplies                             6.09 U.S. BANK‐CAL CARDS 160084 Department Supplies                        127.29 U.S. BANK‐CAL CARDS 160084 Training ‐ Lodging                        596.14 U.S. BANK‐CAL CARDS 160084 Fuel for Training                        100.00 U.S. BANK‐CAL CARDS 160084 Uniform Supplies                        199.95 U.S. BANK‐CAL CARDS 160084 Uniform Supplies                        437.64 U.S. BANK‐CAL CARDS 160084 Uniform Supplies                        153.93 U.S. BANK‐CAL CARDS 160084 Uniform Supplies                          93.50 U.S. BANK‐CAL CARDS 160084 Uniform Supplies                          34.66 U.S. BANK‐CAL CARDS 160084 Uniform Supplies                        141.70 U.S. BANK‐CAL CARDS 160084 Training ‐ Lodging Credit                       (102.08) U.S. BANK‐CAL CARDS 160084 Employee Uniforms                        306.90 U.S. BANK‐CAL CARDS 160084 Online Training Registration                           (4.99) U.S. BANK‐CAL CARDS 160084 Training ‐ Lodging                        228.16 U.S. BANK‐CAL CARDS 160084 Online Training Registration                             4.99 U.S. BANK‐CAL CARDS 160084 Online Training Registration                           (4.99) U.S. BANK‐CAL CARDS 160084 Electric Field Modems                        344.67 U.S. BANK‐CAL CARDS 160084 Electric Field Modems                        344.67 U.S. BANK‐CAL CARDS 160084 Electric Field Modems                        344.66 U.S. BANK‐CAL CARDS 160084 Meeting Fees for November                        107.72 U.S. BANK‐CAL CARDS 160084 Conference ‐ Lodging                        390.40 U.S. BANK‐CAL CARDS 160084 Office Supplies                          34.86 U.S. BANK‐CAL CARDS 160084 Personal Charge Reimbursement ‐ Mandujano, Ruben 300.00 U.S. BANK‐CAL CARDS 160084 Personal Charge Reimbursement ‐ Mandujano, Ruben 8.97 U.S. BANK‐CAL CARDS 160084 Parts and Materials                        353.13 U.S. BANK‐CAL CARDS 160084 Parts and Materials                        585.65 U.S. BANK‐CAL CARDS 160084 Parts and Materials                        236.72 U.S. BANK‐CAL CARDS 160084 Parts and Materials                        237.62 U.S. BANK‐CAL CARDS 160084 Parts and Materials                          26.78 U.S. BANK‐CAL CARDS 160084 Parts and Materials                          51.43 U.S. BANK‐CAL CARDS 160084 Parts and Materials                          26.03 U.S. BANK‐CAL CARDS 160084 Parts and Materials                          32.54 U.S. BANK‐CAL CARDS 160084 Office Supplies                          60.36 U.S. BANK‐CAL CARDS 160084 Recertification Training Course 375.00 Vendor: 2842 ‐ U.S. BANK‐CAL CARDS
U.S. BANK‐CAL CARDS 160084 Department Supplies                          83.67 U.S. BANK‐CAL CARDS 160084 Conference ‐ Lodging                        596.14 Vendor: 3206 ‐ U.S. BANK
U.S. BANK DFT0007671 Cash Transfer to U.S. Bank Trust 18,800,000.00 Vendor 3206 ‐ U.S. BANK Total: 18,800,000.00
Vendor: 438 ‐ U.S. BANK TRUST N.A.

U.S. BANK TRUST N.A. 160083 2012 CalPERS Side Fund Refunding 1,350.00 Vendor 438 ‐ U.S. BANK TRUST N.A. Total: 1,350.00
Vendor: 4138 ‐ TYLER TECHNOLOGIES, INC
TYLER TECHNOLOGIES, INC 160184 Annual Maintenance 12/01/22‐11/30/23 5,105.13 Vendor 4138 ‐ TYLER TECHNOLOGIES, INC Total: 5,105.13
Vendor: 5078 ‐ TYLER BUSINES FORMS
TYLER BUSINES FORMS 160277 Office Supplies                        765.41 Vendor 5078 ‐ TYLER BUSINES FORMS Total: 765.41
Vendor: 8848 ‐ TRUELOOK INC
TRUELOOK INC 160082 Video Services 11/30/22‐12/30/22 349.00 Vendor 8848 ‐ TRUELOOK INC Total: 349.00
Vendor: 8962 ‐ TROJAN TECHNOLOGIES ULC
TROJAN TECHNOLOGIES ULC 160183 UV Bulbs and Parts for WRF 17,947.93 Vendor 8962 ‐ TROJAN TECHNOLOGIES ULC Total: 17,947.93
TLCD ARCHITECTURE 160276 Architectural & Engineering Design Svcs‐3 North St 45,230.50 Vendor 4092 ‐ TLCD ARCHITECTURE Total: 45,230.50

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Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) U.S. BANK‐CAL CARDS 160084 CPR Training for Staff                          35.00 U.S. BANK‐CAL CARDS 160084 Marketing Supplies                          99.95 U.S. BANK‐CAL CARDS 160084 THS Supplies                          13.74 U.S. BANK‐CAL CARDS 160084 Soccer Awards                        462.07 U.S. BANK‐CAL CARDS 160084 THS Supplies                        194.54 U.S. BANK‐CAL CARDS 160084 ASES Supplies                          14.09 U.S. BANK‐CAL CARDS 160084 ASES Supplies                             8.18 U.S. BANK‐CAL CARDS 160084 ASES Supplies                          15.18 U.S. BANK‐CAL CARDS 160084 ASES Supplies                             6.01 U.S. BANK‐CAL CARDS 160084 ASES Supplies                          23.26 U.S. BANK‐CAL CARDS 160084 ASES Supplies                        113.86 U.S. BANK‐CAL CARDS 160084 ASES Supplies                          55.54 U.S. BANK‐CAL CARDS 160084 ASES Supplies                          44.82 U.S. BANK‐CAL CARDS 160084 ASES Supplies                        113.57 U.S. BANK‐CAL CARDS 160084 ASES Supplies                          79.01 U.S. BANK‐CAL CARDS 160084 Design Subscription                          12.95 U.S. BANK‐CAL CARDS 160084 Special Event Advertising                        500.00 U.S. BANK‐CAL CARDS 160084 Soccer Awards                        750.00 U.S. BANK‐CAL CARDS 160084 Special Event Supplies                        414.15 U.S. BANK‐CAL CARDS 160084 Soccer Net Clips                          85.66 U.S. BANK‐CAL CARDS 160084 Department Supplies                          41.35 U.S. BANK‐CAL CARDS 160084 Soccer Goals for Rec League                        147.16 U.S. BANK‐CAL CARDS 160084 Soccer Goal Nets                          86.62 U.S. BANK‐CAL CARDS 160084 Department Supplies                          44.68 U.S. BANK‐CAL CARDS 160084 Soccer Field Paint and Supplies 498.03 U.S. BANK‐CAL CARDS 160084 Drone Exam Fee                        175.00 U.S. BANK‐CAL CARDS 160084 Conference ‐ Lodging                        596.14 U.S. BANK‐CAL CARDS 160084 Overnight Mailing Fee                          34.75 U.S. BANK‐CAL CARDS 160084 Skip Loader Bucket Rental                        112.00 U.S. BANK‐CAL CARDS 160084 Internet Services                        122.27 U.S. BANK‐CAL CARDS 160084 Design Subscription                          12.99 U.S. BANK‐CAL CARDS 160084 Conference Registration                        750.00 U.S. BANK‐CAL CARDS 160084 Conference Registration                        500.00 U.S. BANK‐CAL CARDS 160084 Design Dialogues                          50.00 U.S. BANK‐CAL CARDS 160084 Registration Fee                          55.00 U.S. BANK‐CAL CARDS 160084 Overnight Mailing Fee                          39.34 U.S. BANK‐CAL CARDS 160084 Recording Documents Fee                        305.50 U.S. BANK‐CAL CARDS 160084 Training Registration ‐ #1572 1,200.00 U.S. BANK‐CAL CARDS 160084 Department Supplies                          41.41 U.S. BANK‐CAL CARDS 160084 Special Event Supplies                          54.87 U.S. BANK‐CAL CARDS 160084 Training Registration ‐ #1476 1,200.00 U.S. BANK‐CAL CARDS 160084 Cable Zip Ties                             7.58 U.S. BANK‐CAL CARDS 160084 Cable Zip Ties                          12.99 U.S. BANK‐CAL CARDS 160084 Equipment Supplies                          95.90 U.S. BANK‐CAL CARDS 160084 Pizza for Afterschool Club                          34.28 U.S. BANK‐CAL CARDS 160084 Special Event Supplies                          28.71 U.S. BANK‐CAL CARDS 160084 Special Event Supplies                        182.03 U.S. BANK‐CAL CARDS 160084 Office Supplies                          14.16 U.S. BANK‐CAL CARDS 160084 Office Supplies                          23.12 U.S. BANK‐CAL CARDS 160084 Office Supplies                          13.55 U.S. BANK‐CAL CARDS 160084 Office Supplies                          13.07 U.S. BANK‐CAL CARDS 160084 Office Supplies                             9.75 U.S. BANK‐CAL CARDS 160084 Office Supplies                          11.96 U.S. BANK‐CAL CARDS 160084 Boots                        546.05 U.S. BANK‐CAL CARDS 160084 Buckle Belts                        284.80 U.S. BANK‐CAL CARDS 160084 Office Supplies                          50.88 U.S. BANK‐CAL CARDS 160084 Fuel for Equipment                          22.88 U.S. BANK‐CAL CARDS 160084 Conference ‐ Lodging                        347.42 U.S. BANK‐CAL CARDS 160084 Extra Safe Keys                             9.29 U.S. BANK‐CAL CARDS 160084 Design Subscription                          12.99 U.S. BANK‐CAL CARDS 160084 Department Supplies                          50.51 U.S. BANK‐CAL CARDS 160084 Fraud                          17.99 U.S. BANK‐CAL CARDS 160084 Shipping Fees                          52.79 U.S. BANK‐CAL CARDS 160084 Department Supplies                          15.82 U.S. BANK‐CAL CARDS 160084 AED Pads                        100.95 U.S. BANK‐CAL CARDS 160084 EV Charging                          10.00 U.S. BANK‐CAL CARDS 160084 Department Supplies                          32.12 U.S. BANK‐CAL CARDS 160084 Training ‐ Registration                        100.00 U.S. BANK‐CAL CARDS 160084 Vehicle# 100 ‐ Bridge Toll                             7.00 U.S. BANK‐CAL CARDS 160084 Vehicle# 6351 ‐ Parts and Materials 503.32 U.S. BANK‐CAL CARDS 160084 Training ‐ Registration                        100.00 U.S. BANK‐CAL CARDS 160084 DMV Physical                        115.00 U.S. BANK‐CAL CARDS 160084 Vehicle# 81/82 ‐ Parts and Materials 13.06 U.S. BANK‐CAL CARDS 160084 Department Supplies                          44.00 U.S. BANK‐CAL CARDS 160084 Uniform Supplies ‐ Credit                       (250.64) U.S. BANK‐CAL CARDS 160084 Bottled Water                          71.03

6.C.a
Packet Pg. 73
Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) U.S. BANK‐CAL CARDS 160084 Drone Exam Fee                        175.00 U.S. BANK‐CAL CARDS 160084 Conference ‐ Lodging                        204.16 U.S. BANK‐CAL CARDS 160084 Water for Foss Creek Clean Up                          36.70 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        500.16 U.S. BANK‐CAL CARDS 160084 Supplies for DEI Survey                        100.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        375.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        369.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        400.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        400.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        495.12 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        695.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        509.90 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        350.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        150.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        300.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        150.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        150.00 U.S. BANK‐CAL CARDS 160084 Tools                        179.79 U.S. BANK‐CAL CARDS 160084 Nozzles for Paint Sprayer ‐ Credit (724.89) U.S. BANK‐CAL CARDS 160084 Flowers for Landscaping                          29.42 U.S. BANK‐CAL CARDS 160084 Flowers for Special Event at Plaza 65.51 U.S. BANK‐CAL CARDS 160084 Fencing Supplies for Giorgi Park 499.45 U.S. BANK‐CAL CARDS 160084 Flowers for Landscaping                          22.93 U.S. BANK‐CAL CARDS 160084 Uniform Supplies                        101.35 U.S. BANK‐CAL CARDS 160084 Flowers for Special Event at Plaza 467.68 U.S. BANK‐CAL CARDS 160084 DASH Car Wash Plan                          39.95 U.S. BANK‐CAL CARDS 160084 Sr Center Bus Trip Supplies                          43.67 U.S. BANK‐CAL CARDS 160084 Sr Center Bus Trip Supplies                          18.52 U.S. BANK‐CAL CARDS 160084 Sr Center Birthday Club Supplies 67.21 U.S. BANK‐CAL CARDS 160084 Active Aging Week Lunch Supplies 98.10 U.S. BANK‐CAL CARDS 160084 Sr Center Bus Trip Supplies                          65.54 U.S. BANK‐CAL CARDS 160084 Sr Center Bus Trip Supplies                        182.24 U.S. BANK‐CAL CARDS 160084 Sr Center Bus Trip Supplies                          20.54 U.S. BANK‐CAL CARDS 160084 Sr Center Root Beer Float Supplies 15.10 U.S. BANK‐CAL CARDS 160084 Active Aging Week Lunch Supplies 6.54 U.S. BANK‐CAL CARDS 160084 Sr Center Birthday Club Supplies                             6.99 U.S. BANK‐CAL CARDS 160084 Sr Center Bus Trip Supplies                          15.75 U.S. BANK‐CAL CARDS 160084 Sr Center Bus Trip Supplies                          39.35 U.S. BANK‐CAL CARDS 160084 DASH Car GPS                          34.00 U.S. BANK‐CAL CARDS 160084 Active Aging Week Lunch Supplies 409.20 U.S. BANK‐CAL CARDS 160084 Sr Center Bus Trip Supplies                        250.50 U.S. BANK‐CAL CARDS 160084 Sr Center Bus Trip Supplies                          18.92 U.S. BANK‐CAL CARDS 160084 Sr Center Bus Trip Supplies                        926.40 U.S. BANK‐CAL CARDS 160084 Fence Pickets for igrow Program 25.86 U.S. BANK‐CAL CARDS 160084 Annual Membership Renewal                        165.00 U.S. BANK‐CAL CARDS 160084 Monthly Newspaper Subscription 12.72 U.S. BANK‐CAL CARDS 160084 Monthly Newspaper Subscription 12.72 U.S. BANK‐CAL CARDS 160084 IT Password Management                          95.61 U.S. BANK‐CAL CARDS 160084 Monthly Newspaper Subscription 12.72 U.S. BANK‐CAL CARDS 160084 Mail Services                          91.66 U.S. BANK‐CAL CARDS 160084 Domain Name Renewals                        132.64 U.S. BANK‐CAL CARDS 160084 Mail Services                          24.73 U.S. BANK‐CAL CARDS 160084 Department Supplies ‐ Code Book 47.69 U.S. BANK‐CAL CARDS 160084 Mail Services                             9.92 U.S. BANK‐CAL CARDS 160084 Mail Services                          49.19 U.S. BANK‐CAL CARDS 160084 Training ‐ Registration for 3 Employees 450.00 U.S. BANK‐CAL CARDS 160084 Membership Meeting                          50.00 U.S. BANK‐CAL CARDS 160084 Foss Creek Clean Up Gift Card                          25.00 U.S. BANK‐CAL CARDS 160084 Foss Creek Clean Up Gift Card                          25.00 U.S. BANK‐CAL CARDS 160084 Training Fee                          25.00 U.S. BANK‐CAL CARDS 160084 Foss Creek Clean Up Gift Card                          25.00 U.S. BANK‐CAL CARDS 160084 Training ‐ Lodging                        418.76 U.S. BANK‐CAL CARDS 160084 Sunscreen                             3.00 U.S. BANK‐CAL CARDS 160084 Training Fee                          89.50 U.S. BANK‐CAL CARDS 160084 Training ‐ Registration Fee                        475.00 U.S. BANK‐CAL CARDS 160084 Club H Supplies                          93.90 U.S. BANK‐CAL CARDS 160084 Training Fee                          89.50 U.S. BANK‐CAL CARDS 160084 HES Supplies                          19.85 U.S. BANK‐CAL CARDS 160084 HES Supplies                             8.71 U.S. BANK‐CAL CARDS 160084 HES Supplies                          24.19 U.S. BANK‐CAL CARDS 160084 Club H Supplies                          20.70 U.S. BANK‐CAL CARDS 160084 Club H Supplies                          65.71 U.S. BANK‐CAL CARDS 160084 Club H Supplies                          44.95 U.S. BANK‐CAL CARDS 160084 HES Supplies                        184.21 U.S. BANK‐CAL CARDS 160084 HES Supplies                          71.50 U.S. BANK‐CAL CARDS 160084 HES Supplies                        111.15

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Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor 2959 ‐ VWR FUNDING, INC Total: 2,511.00
Vendor 10415 ‐ VULCAN MATERIALS COMPANY Total: 533.00
Vendor: 2959 ‐ VWR FUNDING, INC
VWR FUNDING, INC 160090 Equipment Replacement and Haul 2,511.00 Vendor: 10415 ‐ VULCAN MATERIALS COMPANY
VULCAN MATERIALS COMPANY 160282 Department Supplies                        130.96 VULCAN MATERIALS COMPANY 160282 Department Supplies                        402.04 Vendor: 90568 ‐ Velasquez, Herman
Velasquez, Herman 160010 Conservation Rebate ‐ E‐Bike                        400.00 Vendor 90568 ‐ Velasquez, Herman Total: 400.00
VALIC 160281 Valic Def Comp Contribution                        300.00 Vendor 3452 ‐ VALIC Total: 600.00
Vendor 5122 ‐ UTILITY DESIGN SERVICES LLC Total: 1,570.00 Vendor: 3452 ‐ VALIC
VALIC 160089 Valic Def Comp Contribution                        300.00 Vendor: 5122 ‐ UTILITY DESIGN SERVICES LLC
UTILITY DESIGN SERVICES LLC 160088 Electric Utility Design Services                          90.00 UTILITY DESIGN SERVICES LLC 160088 Utility Design Services ‐ 3 North St Pavilion 1,480.00 Vendor: 1143 ‐ UNITED TEXTILE INC
UNITED TEXTILE INC 160087 Department Supplies                        227.86 Vendor 1143 ‐ UNITED TEXTILE INC Total: 227.86
Vendor: 2509 ‐ UNITED SITE SERVICES INC
UNITED SITE SERVICES INC 160280 Portable Restroom Services ‐ North and Vine 60.91 Vendor 2509 ‐ UNITED SITE SERVICES INC Total: 60.91
UNITED RENTALS NORTHWEST 160279 Message Board Rental                     1,838.92 Vendor 1207 ‐ UNITED RENTALS NORTHWEST INC. Total: 3,073.47 UNITED RENTALS NORTHWEST 160279 Aluminum Signs                        491.63 UNITED RENTALS NORTHWEST 160086 Aluminum Signs                        458.86 Vendor: 1207 ‐ UNITED RENTALS NORTHWEST INC.

UNITED RENTALS NORTHWEST 160279 Aluminum Signs                          76.48 UNITED RENTALS NORTHWEST 160279 Aluminum Signs                        207.58 ULINE, INC 160278 GLOVES, LATEX, MICROFLEX ULTRA ONE       XLARGE 264.23 Vendor 2888 ‐ ULINE, INC Total: 1,142.17
ULINE, INC 160278 Shipping Charges                          19.46 ULINE, INC 160278 Office Supplies ‐ Credit                         (71.94) ULINE, INC 160278 Office Supplies                          93.04 ULINE, INC 160278 Office Supplies                          70.69 Vendor: 2888 ‐ ULINE, INC
ULINE, INC 160278 Uniform Supplies                        383.34 ULINE, INC 160278 Uniform Supplies                        383.35 U.S. BANK‐CAL CARDS 160084 Domain Services                             0.65 Vendor 2842 ‐ U.S. BANK‐CAL CARDS Total: 39,077.64
U.S. BANK‐CAL CARDS 160084 Transducer                        758.21 U.S. BANK‐CAL CARDS 160084 Annual Membership Renewal                        101.00 U.S. BANK‐CAL CARDS 160084 Oxygen Sensor                        165.68 U.S. BANK‐CAL CARDS 160084 Modular Switch                          77.98 U.S. BANK‐CAL CARDS 160084 Modular Switch                          77.98 U.S. BANK‐CAL CARDS 160084 Modular Switch                          77.98 U.S. BANK‐CAL CARDS 160084 Safety Glasses                        170.09 U.S. BANK‐CAL CARDS 160084 Domain Services                             0.65 U.S. BANK‐CAL CARDS 160084 Domain Services                             0.65 U.S. BANK‐CAL CARDS 160084 Annual Membership Renewal                        101.00 U.S. BANK‐CAL CARDS 160084 Office Supplies                        280.36 U.S. BANK‐CAL CARDS 160084 Safety Glasses                        170.10 U.S. BANK‐CAL CARDS 160084 Employee Advertising                          75.00 U.S. BANK‐CAL CARDS 160084 Office Supplies                          13.37 U.S. BANK‐CAL CARDS 160084 Employee Advertising                          75.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                          75.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        299.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                          75.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        200.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        149.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                          75.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        270.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        305.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                          75.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        399.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        375.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        550.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                          75.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                          60.00 U.S. BANK‐CAL CARDS 160084 Employee Advertising                        598.00 U.S. BANK‐CAL CARDS 160084 Conference ‐ Lodging                        446.76

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Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022) Vendor 4035 ‐ ZORO TOOLS INC Total: 303.68
Grand Total: 22,459,579.06
ZORO TOOLS INC 160286 Department Supplies                          10.50 ZORO TOOLS INC 160286 Department Supplies                          10.50 ZORO TOOLS INC 160286 DISINFECTANT SPRAY FOR HEALTH CARE USE, 15.5OZ 98.60 ZORO TOOLS INC 160286 QUIET BAND REPLACENT BUDS                          33.44 ZORO TOOLS INC 160286 PAINT, RED MARKING                          72.36 ZORO TOOLS INC 160286 PURELL SANITIZING GEL 4OZ                          54.94 ZORO TOOLS INC 160286 Parts and Materials                             8.88 ZORO TOOLS INC 160286 Parts and Materials                             3.01 Vendor: 4035 ‐ ZORO TOOLS INC
ZORO TOOLS INC 160286 Parts and Materials                             4.94 ZORO TOOLS INC 160286 Parts and Materials                             6.51 XEROX FINANCIAL SERVICES 160285 Equipment Lease 12/1/22‐12/31/22 285.88 Vendor 4188 ‐ XEROX FINANCIAL SERVICES Total: 8,626.69
XEROX FINANCIAL SERVICES 160285 Equipment Lease 12/1/22‐12/31/22 449.23 XEROX FINANCIAL SERVICES 160285 Equipment Lease 12/1/22‐12/31/22 285.88 XEROX FINANCIAL SERVICES 160285 Equipment Lease 12/1/22‐12/31/22 571.75 XEROX FINANCIAL SERVICES 160285 Equipment Lease 12/1/22‐12/31/22 571.75 XEROX FINANCIAL SERVICES 160011 Equipment Lease 11/01/22‐11/30/22 285.88 XEROX FINANCIAL SERVICES 160011 Equipment Lease 11/01/22‐11/30/22 285.88 XEROX FINANCIAL SERVICES 160011 Equipment Lease 11/01/22‐11/30/22 571.75 XEROX FINANCIAL SERVICES 160011 Equipment Lease 11/01/22‐11/30/22 449.23 XEROX FINANCIAL SERVICES 160011 Equipment Lease 9/19/22‐10/18/22 551.76 XEROX FINANCIAL SERVICES 160011 Equipment Lease 11/01/22‐11/30/22 571.75 XEROX FINANCIAL SERVICES 160011 Equipment Lease 9/16/22‐10/15/22 470.44 XEROX FINANCIAL SERVICES 160011 Equipment Lease 9/18/22‐10/17/22 805.67 XEROX FINANCIAL SERVICES 160011 Equipment Lease 9/16/22‐10/15/22 411.64 XEROX FINANCIAL SERVICES 160011 Equipment Lease 9/16/22‐10/15/22 411.64 XEROX FINANCIAL SERVICES 160011 Equipment Lease 9/16/22‐10/15/22 411.64 XEROX FINANCIAL SERVICES 160011 Equipment Lease 9/16/22‐10/15/22 411.64 Vendor: 4188 ‐ XEROX FINANCIAL SERVICES
XEROX FINANCIAL SERVICES 160011 Equipment Lease 9/16/22‐10/15/22 411.64 XEROX FINANCIAL SERVICES 160011 Equipment Lease 9/16/22‐10/15/22 411.64 WORLDPAC 160186 Vehicle# 88 ‐  Parts and Materials 2.61 Vendor 10378 ‐ WORLDPAC Total: 126.69
Vendor 4266 ‐ WILBUR‐ELLIS COMPANY LLC Total: 479.78
Vendor: 10378 ‐ WORLDPAC
WORLDPAC 160186 Vehicle# 6 ‐ Parts and Materials 124.08 Vendor: 4266 ‐ WILBUR‐ELLIS COMPANY LLC
WILBUR‐ELLIS COMPANY LLC 160284 Landscape Materials                          73.97 WILBUR‐ELLIS COMPANY LLC 160284 Landscape Materials                        405.81 Vendor: 2805 ‐ WESTERN PACIFIC SIGNAL LLC
WESTERN PACIFIC SIGNAL LLC 160092 Parts and Materials                        261.72 Vendor 2805 ‐ WESTERN PACIFIC SIGNAL LLC Total: 261.72
Vendor: 1808 ‐ WEST YOST & ASSOCIATES INC
WEST YOST & ASSOCIATES INC 160185 Municipal Recycled Water Pipeline Project 15,968.00 Vendor 1808 ‐ WEST YOST & ASSOCIATES INC Total: 15,968.00 Vendor: 1442 ‐ WECO INDUSTRIES LLC
WECO INDUSTRIES LLC 160283 TYGER‐TAIL HOSE GUIDE , 3" X 3' 97.73 Vendor 1442 ‐ WECO INDUSTRIES LLC Total: 97.73
WATER WORKS ENGINEERS, LLC160091 Dry Creek WTP Upgrades                     5,530.38 Vendor 6640 ‐ WATER WORKS ENGINEERS, LLC Total: 13,651.77 Vendor: 6640 ‐ WATER WORKS ENGINEERS, LLC
WATER WORKS ENGINEERS, LLC160091 Fitch UV Project                     8,121.39

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Attachment: Disbursement Approval Report - November 2022 (3862 : Disbursement Approval Report - November 2022)

CITY OF HEALDSBURG

CITY COUNCIL AGENDA STAFF REPORT
MEETING DATE: January 23, 2023
SUBJECT: BloodRoot Wines Special Event Requests for BloodRoot Ramble on June 10, 2023
PREPARED BY: Matt Milde, Recreation Supervisor
STRATEGIC INITIATIVE(S):

Maintain and Enhance Public Health and Safety
RECOMMENDED ACTION(S):

By motion, approve the following actions that are needed for BloodRoot Wines’ BloodRoot Ramble in West Plaza Park on Saturday June 10, 2023:

1. Waive Healdsburg Municipal Code Section 12.28.2209(B) that prohibits the consumption of alcohol in City parks unless authorized by the City Council under Section

12.28.220(B) on Saturday, June 10, 2023 from Noon to 7:00 p.m.

2. Grant an exception to Healdsburg Special Events Policy Section 2 that prohibits use of a downtown event venue for more than 24 hours, effective 8:00 a.m., Friday, June 9, 2023 to Noon, Sunday, June 11, 2023.

3. Waive Section 3b of the Healdsburg Special Events Policy that prohibits restricting access to West Plaza Park from Friday, June 9 at 8:00 a.m. until Sunday, June 11 at Noon.

COMMUNITY ENGAGEMENT/OUTREACH:

Businesses within the immediate vicinity have been notified of the event dates and times and provided with the organizer’s contact information including Little Saint and the Healdsburg Farmers' Market.

BACKGROUND:

The owners of BloodRoot Wines are organizing a concert event to celebrate their members and supporters in West Plaza Park. Banshee Wines previously held a similar event in West Plaza Park in 2015 and 2016 titled Banshee Fest under the organizer’s former business, Banshee Wines.

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City staff in the Police, Fire, and Public Works Departments have reviewed and conditionally approved the proposed event logistics.

DISCUSSION/ANALYSIS:

The BloodRoot Ramble is a one-day ticketed concert event that would feature multiple live bands, local vendors, and an event stage in West Plaza Park on Saturday, June 10, 2023, from Noon – 7:00 p.m. Event set-up would take place on Friday, June 9 from 8:00 a.m. – 7:00 p.m. and Saturday, June 10 from 8:00 – 11:00 a.m. Event clean-up would occur on Saturday, June 10 from 7:00 p.m. – 10:00 p.m. and Sunday, June 11 from 8:00 a.m. – Noon. The organizers anticipate that event would generate attendance of approximately 500 individuals. In the event of heavy rains, the event organizers would meet with City staff to confirm an alternate event layout to avoid damaging the turf areas of the park.

Consumption of alcohol:

The event organizers are requesting for consumption of alcohol (beer and wine only) on Saturday, June 10, 2023, from Noon – 7:00 p.m. The applicant would meet all requirements of the Healdsburg Police, Fire, Public Works, and Community Services Departments and the California Department of Alcoholic Beverage Control. Section 12.28.220(A) of the City’s Municipal Code prohibits the consumption of alcohol in City parks unless authorized by the City Council under Section 12.28.220(B).

Waive the 24-hour special event use restriction:

To produce the event, BloodRoot Wines requests a variance to the Special Events Policy, which limits the use of parks and recreation facilities to 24-hours or less. If approved, West Plaza Park would be utilized Friday, June 9 at 8:00 a.m. until Sunday, June 11 at Noon. West Plaza Park would not be open to the general public for the duration of the evet set-up through break-down.

Fence West Plaza to restrict access:

The event organizers are requesting to fence West Plaza Park from Friday, June 9 at 8:00 a.m. until Sunday, June 11 at Noon to comply with ABC and Healdsburg Police Department regulations during the event and keep event equipment secure through load-out. Fencing material would consist of chain-link fencing with privacy slats. Event staff and private security would monitor all entrance and exit ways of the event area, and admission to the event is by ticket only. Event organizers would meet all requirements of the Healdsburg Police, Fire, Public Works, and Community Services Departments and the California Department of Alcoholic Beverage Control (ABC). At the request of the Parks and Recreation Commission, Community Services staff will work with the applicant and their vendors to shorten the duration that the park is inaccessible for public use.

City staff in the Police, Fire, Public Works, and Community Services Departments have reviewed and provided conditional approval for the BloodRoot Ramble special event application from BloodRoot Wines. Conditions of their approval include, but are not limited to:
• The event perimeter must be fenced with signs indicating no alcohol outside of the event area • Persons purchasing alcohol must be 21 or older and provide valid identification. Must have hand-stamped or be issued a wristband.

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• No alcohol to be sold or served to intoxicated persons • City Council approval to allow fencing of the Plaza, 24-hour use, and consumption of alcohol • Alcohol sales must be in conjunction with a valid ABC license • Approval in writing from the property owner of the Swenson Buildings to allow use of the Emergency Vehicle Access Lane (only if access is needed for temporary loading, unloading, participant entry, or other temporary obstruction).
• Signing a COVID-19 Liability Waiver for Facility Use (if applicable) The applicant would follow all orders, rules, codes, ordinances, and guidelines required by the California Department of Public Health (CDPH), the Sonoma County Health Officer, and the City of Healdsburg. If the COVID-19 Pandemic conditions do not permit the event to happen, the event would need to be canceled or rescheduled to another date.

The Parks and Recreation Commission reviewed the application and recommended approval for the proposed consumption of alcohol, 24-hour use, and restricted access to West Plaza Park at their December 14, 2022 meeting.

ENVIRONMENTAL STEWARDSHIP:

The event is in the downtown corridor, accessible by transit, bicycle, and walking. Bike parking will be included to promote biking or waking to the start area as an alternative to driving.

Organizer will provide trash, recycling, and compost receptacles with an emphasis on minimizing any unnecessary waste.

ALTERNATIVE:

Deny request to allow consumption of alcohol within Plaza Park. Event organizers would not be able to serve alcohol which would change the nature of the event and have an adverse impact on attendance and revenue.

Deny request to fence the Plaza. Event organizers would not be able to hold the event in Plaza Park, per regulations issued by the Healdsburg Police Department and California Department of Alcoholic Beverage Control.

Deny request to allow use of downtown event venue for more than 24 hours. Event organizers would be required to scale down their proposed event which would change the nature of the event and have an adverse impact on attendance and revenue.

FISCAL IMPACT:

BloodRoot Wines are responsible for all associated event costs including City permit fees.

The applicant would be responsible for the cost of all damage (beyond normal wear and tear) to City venues resulting from the event and shall be responsible for any repairs, litter removal, trash collection or other clean up caused by the event. All or part of the applicant’s damage deposit may be applied to the costs to address damages. Community Services staff would be on-site to ensure proper care is being taken to West Plaza Park.

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ENVIRONMENTAL ANALYSIS:

The project is categorically exempt pursuant to California Environmental Quality Act (“CEQA”) Guidelines Sections 15304 Class 4(e) Minor Alterations to Land, and 15061(b), based on findings contained in the CEQA Guidelines that the project is “A minor temporary use of land having negligible or permanent effects on the environment including carnivals, sales of Christmas trees, etc.”
ATTACHMENT(S):

BloodRoot - Preliminary Site Map

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Attachment: BloodRoot - Preliminary Site Map (3871 : BloodRoot Wines Request for Alcohol Consumption for BloodRoot Ramble on June 10,

CITY OF HEALDSBURG

CITY COUNCIL AGENDA STAFF REPORT
MEETING DATE: January 23, 2023
SUBJECT: Public Utility Easement located upon 440 Lincoln Street, APN 002-073- 025
PREPARED BY: Randy Long, Senior Electric Engineering Technician STRATEGIC INITIATIVE(S):

Maintain and Improve Infrastructure and Facilities
Provide Effective Governance
RECOMMENDED ACTION(S):

Adopt a Resolution accepting a public utility easement from Jessica and Christopher Pilling at 440 Lincoln Street, APN 002-073-025.

COMMUNITY ENGAGEMENT/OUTREACH:

Not Applicable.

BACKGROUND:

To own, inspect, maintain, and repair utility equipment sited on private property, public utilities require the dedication of public utility easements. These public utility easements preserve the City’s right to continue to provide utility service to the property and/or neighboring properties.

Public utility easements also grant the utility the right of entry to the property as needed to maintain utility service.

DISCUSSION/ANALYSIS:

Jessica and Christopher Pilling has offered an easement to the City of Healdsburg for public utilities at the property commonly known as 440 Lincoln Street, APN 002-073-025 (portion).

The public utility easement will protect the rights of the City to perform such functions as maintaining, inspecting, operating, repairing, and replacing public utilities within the easements.

The recommended resolution accepts the dedication of these public utility easements over a portion of the property named above, authorizes the City Manager to certify the acceptance of the easement, and directs staff to record the public utility easements with the Sonoma County Recorder’s office.

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ENVIRONMENTAL STEWARDSHIP:

Not Applicable.

ALTERNATIVES:

The City could reject the offer of dedication and provide further direction to staff. Without the acceptance of dedication of the easement the City may not be able to provide utility services to the property, therefore hindering the development of this site. Additionally, should staff be directed to not record the easement with the County the easement would not appear on title reports leaving subsequent buyers unaware of the public utility easement and encumbrances upon the property.

FISCAL IMPACT:

There is no fiscal impact related to the proposed action.

ENVIRONMENTAL ANALYSIS:

Pursuant to California Environmental Quality Act (“CEQA”) and Title 14, the California Code of Regulations Section 15378(b)(2), continued administrative actions do not qualify as a “Project”. Therefore, no further CEQA or environmental review is required.

ATTACHMENT(S):

Resolution
440 Lincoln Street Easement

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CITY OF HEALDSBURG
RESOLUTION NO. - 2023

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

HEALDSBURG ACCEPTING A PUBLIC UTILITY EASEMENT
FROM JESSICA AND CHRISTOPHER PILLING, OVER 440
LINCOLN STREET, APN 002-073-025
WHEREAS, JESSICA AND CHRISTOPHER PILLING are the record owner (hereafter “Owner”) of real property commonly known as 440 LINCOLN STREET, APN 002-073-025 (portion), Healdsburg, California; and
WHEREAS, Owner has offered to the City of Healdsburg dedication of an easement for public utilities over APN 002-073-025 (portion); and
WHEREAS, the City needs the Public Utility Easement over this property to operate, inspect, maintain, repair, or replace public utilities installed within the easement; and WHEREAS, said easements for public utilities are described in the attachment to the resolution.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Healdsburg hereby find that accepting this easement is in the best interests of the City and its residents and hereby accepts said Public Utility Easement, authorizes the City Manager to certify acceptance, and directs staff to file the Public Utility Easements with the Sonoma County Recorder’s Office for recordation.

PASSED, APPROVED AND ADOPTED, this 23rd day of January 2023, by the following vote:

AYES: Councilmembers: ( )
NOES: Councilmembers: ( )
ABSENT: Councilmembers: ( )
ABSTAINING: Councilmembers: ( )
SO ORDERED: ATTEST:

Ariel Kelley, Mayor Raina Allan, City Clerk

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Attachment: Resolution (3885 : Public Utility Easement - 440 Lincoln Street)

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Attachment: 440 Lincoln Street Easement (3885 : Public Utility Easement - 440 Lincoln Street)

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Attachment: 440 Lincoln Street Easement (3885 : Public Utility Easement - 440 Lincoln Street)

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Attachment: 440 Lincoln Street Easement (3885 : Public Utility Easement - 440 Lincoln Street)

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Attachment: 440 Lincoln Street Easement (3885 : Public Utility Easement - 440 Lincoln Street)

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Attachment: 440 Lincoln Street Easement (3885 : Public Utility Easement - 440 Lincoln Street)

CITY OF HEALDSBURG

CITY COUNCIL AGENDA STAFF REPORT
MEETING DATE: January 23, 2023
SUBJECT: Side Letter Agreement with HPOA
PREPARED BY: Renee Senander, Human Resources Manager
STRATEGIC INITIATIVE(S):

Provide Effective Governance
RECOMMENDED ACTION(S):

Adopt a Resolution approving a Side Letter amending the Memorandum of Understanding between the City of Healdsburg and the Healdsburg Police Officers’ Association (HPOA) to modify the language regarding patrol shifts as outlined in VI.A and authorizing the City Manager to execute the Side Letter.

COMMUNITY ENGAGEMENT/OUTREACH:

Not applicable.

BACKGROUND:

On August 1, 2022, the City Council adopted the Memorandum of Understanding (“MOU”) between the City of Healdsburg and Healdsburg Policer Officers’ Association (HPOA) for the period ending June 30, 2024. The MOU is still in effect as written today.

DISCUSSION/ANALYSIS:

The HPOA MOU adopted by Council for the period ending June 30, 2024, includes language outlining a 4/10 shift model for patrol staff consisting of four consecutive 10-hour shifts, followed by three days off. In order to meet the operational demands of the department, while balancing time off requests and/or unexpected absences, and provide greater scheduling flexibility, the ability to implement either the 4/10 or 3/12 shift model for patrol as needed, is proposed. The 3/12 shift model consists of three consecutive 12-hour shifts the first week, followed by three consecutive 12-hour shifts and an 8-hour shift the second week, in the span of a two-week pay period.

ENVIRONMENTAL STEWARDSHIP:

Not applicable.

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ALTERNATIVES:

Council may choose not to adopt the resolution and reject the proposed action, in which case staff asks that Council provide additional direction.

FISCAL IMPACT:

There is no fiscal impact resulting from the change in approach. Employees observing the 4/10 or 3/12 shift model will continue to observe the regular 80-hours per pay period.

ENVIRONMENTAL ANALYSIS:

Pursuant to Title 14, the California Code of Regulations, Section 15378(b)(5) of the California Environmental Quality Act (“CEQA”) guidelines, the proposed action is an administrative activity of the City that will not result in direct or indirect physical changes to the environment.

ATTACHMENT(S):

Resolution
Exhibit A - HPOA Side Letter

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CITY OF HEALDSBURG
RESOLUTION NO. XX-2023

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

HEALDSBURG APPROVING AND AUTHORIZING THE CITY

MANAGER TO SIGN A SIDE LETTER BETWEEN CITY OF

HEALDSBURG AND THE HEALDSBURG POLICE
OFFICERS’ ASSOCIATION AMENDING LANGUAGE

WITHING THE MEMORANDUM OF UNDERSTANDING

REFERENCING HOURS OF WORK
WHEREAS, on August 1, 2022, the City Council adopted the 2022-2024 Memorandum of Understanding (“MOU”) between the City of Healdsburg and the Healdsburg Police Officers’ Association (“HPOA”); and
WHEREAS, the MOU adopted by Council for the period ending June 30, 2024 includes language referencing “Hours Of Work”; and
WHEREAS, the City and HPOA wish to the amend the MOU language with the ability to assign patrol shifts that meet the 4/10 or 3/12 shift model as needed to meet operational needs; and WHEREAS, authorized representatives of the City and HPOA have met and agreed to amend the MOU language regarding HPOA’s Section VI. A, titled, Hours of Work and Overtime; and
WHEREAS, the City Council agrees that the Side Letter Agreement attached to this Resolution as Exhibit “A” is appropriate and reasonable for the designated group; and NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Healdsburg does hereby approve the Side Letter Agreement, as depicted in the attached Exhibit “A”, and authorizes the City Manager to execute the agreement.

PASSED, APPROVED AND ADOPTED this 23
rd day of January 2023, by the following vote:

AYES: Councilmembers: ( )
NOES: Councilmembers: ( )
ABSENT: Councilmembers: ( )
ABSTAINING: Councilmembers: ( )
SO ORDERED: ATTEST:
_________________________________ ___________________________________ Ariel Kelley, Mayor Raina Allan, City Clerk

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Attachment: Resolution (3872 : HPOA Side Letter)
SIDE LETTER RE: HOURS OF WORK

BETWEEN THE CITY OF HEALDSBURG AND
HEALDSBURG POLICE OFFICERS’ ASSOCIATION

1. This Side Letter Agreement is between the CITY OF HEALDSBURG, hereinafter referred to as “City”, and the HEALDSBURG POLICE OFFICERS’ ASSOCIATION (“HPOA”) collectively called “the parties”.

2. The intent of the Side Letter Agreement is to modify VI.A Hours of Work and Overtime of the Memorandum of Understanding (“MOU”) between the parties. Amended language is reflected in bold.
“The City shall have full authority to schedule employees regular patrol shifts that meet the 4/10 or 3/12 shift model as needed to meet operational demands in accordance with HPOA V.”
“A work week for safety members covered under this agreement, except Detective and Sergeant, shall consist of four (4) consecutive ten (10) hour shifts followed by three (3) consecutive days off. For the classification of Sergeant, the work week will consist of three (3) consecutive twelve (12) hour shifts with an eight (8) hour shift consecutive to the twelve (12) hour shifts every other week or four (4) consecutive ten (10) hour shifts followed by three (3) consecutive days off.”
“A work week for safety members covered under this agreement, except Detective and Sergeant, consists of either four (4) consecutive ten (10) hour shifts followed by three (3) consecutive days off OR three (3) consecutive twelve (12) hour shifts with an eight (8) hour shift consecutive to the twelve (12) hour shifts every other week followed by three (3) consecutive days off. For the classification of Sergeant, the work week will consist of three (3) consecutive twelve (12) hour shifts with an eight (8) hour shift consecutive to the twelve (12) hour shifts every other week or four (4) consecutive ten (10) hour shifts followed by three (3) consecutive days off.” “For the Special Assignment of Detective, a fourteen day work period shall consist of five (5) consecutive nine (9) hour shifts followed by two (2) consecutive days off then three (3) consecutive nine (9) hours shifts and one (1) eight (8) hour shift, with four of the eight (8) hours worked in each designated seven day work week, followed by three consecutive days off. For the purpose of computing time worked in this section, all paid leave taken during a work week shall be computed as time worked.”
“For the Special Assignment of Detective, a fourteen day work period consists of either five (5) consecutive nine (9) hour shifts followed by two (2) consecutive days off then three (3) consecutive nine (9) hours shifts and one (1) eight (8) hour shift, with four of the eight (8) hours worked in each designated seven day work week, followed by three consecutive days off OR four (4) consecutive ten (10) hour shifts followed by three (3) consecutive days off OR three (3) consecutive twelve (12) hour

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Attachment: Exhibit A - HPOA Side Letter (3872 : HPOA Side Letter) shifts with an eight (8) hour shift consecutive to the twelve (12) hour shifts every other week followed by three (3) consecutive days off. For the purpose of computing time worked in this section, all paid leave taken during a work week shall be computed as time worked.”

3. The terms and conditions set forth in this Side Letter Agreement have been mutually agreed upon by the designated bargaining representatives of the City and HPOA.

4. Upon adoption, this Side Letter will amend the MOU between the parties and remain in effect for the duration of the 2022-2024 HPOA MOU.

Agreed to this 23
rd day of January, 2023.

On behalf of the City:
____________________________
Jeff Kay, City Manager
On behalf of HPOA:
____________________________
Frank Patane, HPOA President

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Attachment: Exhibit A - HPOA Side Letter (3872 : HPOA Side Letter)

CITY OF HEALDSBURG

CITY COUNCIL AGENDA STAFF REPORT
MEETING DATE: January 23, 2023
SUBJECT: Addition of Discretionary User Fees Related to the Electric and Water Service
PREPARED BY: Terry Crowley, Utilities Director
STRATEGIC INITIATIVE(S):

Provide Effective Governance
RECOMMENDED ACTION(S):

Adopt a Resolution amending Resolution No. 147-2019 to add certain discretionary user fees related to city electric and water service.

COMMUNITY ENGAGEMENT/OUTREACH:

No outreach or engagement were sought for this item.

BACKGROUND:

Miscellaneous discretionary services are defined as those public services that City customers personally choose to use and that may be withheld from customers for non-payment of a fee.

Miscellaneous discretionary services are distinguished from community-supported public services, which are paid for by general City tax revenues, or from water and sewer services, which are paid for by enterprise utility rates. According to California law, the City may recover up to 100 percent of the estimated reasonable cost of providing miscellaneous discretionary services through the imposition of fees. If non-enterprise fees recover less than 100 percent of full cost, miscellaneous discretionary services are in effect subsidized by general City tax revenues.

In December 2019, the City Council approved user fees for miscellaneous and discretionary services. Overtime these fees have been adjusted annually by Consumer Price Index - All Urban Consumers for the San Francisco-Oakland-San Jose area (CPI). However, some material costs to provide discretionary services have increased at rates exceeding the CPI. Additionally, City staff have identified additional fees that will improve the efficiency of collecting costs related providing electric services as well as water and electric meters.

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DISCUSSION/ANALYSIS:

As a publicly owned electric utility, Healdsburg staff work with residential and commercial customers to establish new electric services or provide upgrades to existing electric services. In most cases this requires replacement to existing services wires, electric meters, and related infrastructure. To streamline the process for minor electric services (single-phase 400amps and smaller) staff is recommending the establishment of the following discretionary service fees for minor electric services.
• Electric service; single-phase panels 400 amps and smaller - Single-phase 200A panel, overhead service - $1,662.01 - Single-phase 400A panel, overhead service - $1,973.74 - Single-phase 200A panel, underground service - $3,041.07 - Single-phase 400A panel, underground service - $3,352.80 Previously the City recovered the cost to provide these services by charging time and materials as allowed by the adopted 2019 resolution. By establishing these fees, the process to connect and upgrade small single-phase electric services will be streamlined and provide more certainty to customers planning to upgrade service panels or establish new electric service. The proposed electric service fees above are based on the City’s current time and material costs to install service wire and electric meters necessary. For services that required the installation of additional electrical equipment, the City will enter into a cost recovery agreement with the customer to ensure full cost recovery of all labor and material costs. The proposed service fees will not alter the existing electric impact fees and all applicable electric impact fees will still apply to new and upgraded connections. Additional information on the costs associated with each of these fees is attached to this staff report.

From time to time the City provides meter hydrant water services for construction purposes and or the provisioning of potable water delivered by state licensed potable water services. Costs incurred to provide this service include the initial installation and removal of the hydrant meter and a per unit cost for the water used. Within the current master fee schedule exists a fixed monthly fee.

Since water used from a hydrant is discretionary, it does not fall under the obligations of Proposition 218. The City’s 2022 water rate study found that water drawn for City hydrants should be $12.00 per hundred cubic feet, equivalent to $16.04 per 1000-gallons, to reflect the extra administrative costs associated with providing this service. Additionally, to setup and remove hydrant services is estimated at 4-hours of City staff time collectively (install, removal, administration of account, etc.). To recover these costs, staff are recommending the addition of the following fees to the current master fee schedule.
• Hydrant Meter Service
- Hydrant meter cost per 1,000 gallons - $16.04 / 1000 gallons - Hydrant meter setup (installation & removal cost) - $502.48 With the City’s standardization of remote-read meters (smart meters) for both water and electric services, the City has provided an option for residential customers to opt-out of smart meter

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installations. While this is an important option for some electric and water customers, the manual reads require an additional 10-minutes of staff time beyond the City’s standard remote-read meter. To recover the additional labor costs staff is recommending establishment of a $20 monthly fee for residents choosing to use radio-free (non-smart meters). Additional re-reads of meters will continue to be charged at the current rate.

As resolution 147-2019 contains language allowing for an automatic annual inflationary adjustment based on the Consumer Price Index (“CPI”), the recommended fees included with staff report will be adjusted along with other miscellaneous discretionary fees. The proposed amendment to resolution 147-2019 would only add the above-mentioned fees and not change existing fees or automatic annual adjustments.

ENVIRONMENTAL STEWARDSHIP:

The establishment of the recommended fees does not contain an environmental component.

ALTERNATIVES:

If Council chooses to not adopt the recommended fees, staff requests additional direction regarding the cost recovery of these services.

FISCAL IMPACT:

The proposed fees are necessary to maintain a fair cost recovery for services provided and to ensure electric rate payers are not subsidizing the cost of new or upgraded connections.

ENVIRONMENTAL ANALYSIS:

Pursuant to California Environmental Quality Act (“CEQA”) and Title 14, the California Code of Regulations Section 15378(b)(2), continued administrative actions do not qualify as a “Project”. Therefore, no CEQA or environmental review is required.

ATTACHMENT(S):

Resolution
Single-Phase Electric Service Fees Detail

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CITY OF HEALDSBURG
RESOLUTION NO. ___-2023

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
HEALDSBURG AMENDING RESOLUTION NO. 147-2019
(MASTER FEE SCHEDULE) TO ADD CERTAIN

DISCRETIONARY USER FEES RELATED TO CITY

ELECTRIC AND WATER SERVICE
WHEREAS, the City of Healdsburg provides miscellaneous public services of a discretionary nature and collects the cost of providing those services through the Master Fee Schedule; and
WHEREAS, in 2019 the City Council approved Resolution No. 147-2019 establishing the current Master Fee Schedule; and
WHEREAS, with the adoption of Resolution No. 147-2019 the City applied its general policy of recovering the full and reasonable costs incurred by providing miscellaneous discretionary services of a voluntary and limited nature, such that general tax revenues are not diverted from services of a broad nature and thereby utilized to subsidize such miscellaneous discretionary services; and
WHEREAS, in review of the current master fee schedule, staff recommends modifying the existing fee schedule to add several services provided by the City that could be simplified through the assessment of a fixed fee within the City’s master fee schedule; and WHEREAS, to improve and build efficiencies in the administration and facilitation of minor electric service upgrades, staff is recommending establishment of four fixed fees to cover the upgrade or installation of single-phase electric service panels of 400 amps or less; and WHEREAS, the city provides metered hydrant services which requires the installation and removal of hydrant meters and backflow devices; and WHEREAS, staff recommends updating the current master fee schedule to include an installation and removal fee for hydrant services, inclusion of a per unit of water charge as referenced in the 2022 Water rates study, and use of a refundable deposit to protect against the loss or damage of hydrant meters; and
WHEREAS, the user fees for miscellaneous discretionary services, which are described in Exhibit “A”, are reasonable in that the amount thereof does not exceed the estimated reasonable costs of providing the described miscellaneous discretionary services; and WHEREAS, the establishment of discretionary user fees, Pursuant to California Environmental Quality Act (“CEQA”) and Title 14, the California Code of Regulations Section 15378(b)(2), is an administrative actions and does not qualify as a “Project”. Therefore, no

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Attachment: Resolution (3884 : Amendment to the Master Fee Schedule) Resolution No. – 2023

further CEQA or environmental review is required.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF HEALDSBURG DOES HEREBY:
1) Find that pursuant to California Environmental Quality Act (“CEQA”) and Title 14, the California Code of Regulations Section 15378(b)(2), that the adoption of discretionary user fees does not qualify as a “Project”. Therefore, no further CEQA or environmental review is required.
2) Amend Resolution No. 147-2019 to include the fees described in Exhibit “A” attached to this resolution.
3) Affirm that all other fees, requirements, and annual adjustments allowed within Resolution No. 147-2019 remain unchanged.

PASSED, APPROVED, AND ADOPTED by the City Council of the City of Healdsburg this 23rd day of January 2023, by the following vote:

AYES: Councilmembers: ()
NOES: Councilmembers: ()
ABSENT: Councilmembers: ()
ABSTAINING: Councilmembers: ()
SO ORDERED: ATTEST:
__________________________________ ____________________________________ Ariel Kelley, Mayor Raina Allan, City Clerk

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Attachment: Resolution (3884 : Amendment to the Master Fee Schedule) Resolution No. – 2023

EXHIBIT “A”

AMENDED DISCRETIONARY USER FEES

ADMINISTRATION FEES

UTILITY BILLING FEES FEE
Monthly Radio Free Meter Fee $20.00

PUBLIC WORKS & ENGINEERING FEES

OTHER FEES FEE
Hydrant meter installation and removal* $ 502.48
Hydrant meter per 1000-gallons fee $ 16.04 / 1000-gallons *A refundable deposit of $500.00 will be collected when paying the installation and removal fee.

This deposit protects the City against lost or damaged hydrant meters and associated equipment.

ELECTRIC FEES

ELECTRIC SERVICE FEES FEE
Single-phase 200A panel, overhead service $ 1,662.01
Single-phase 400A panel, overhead service $ 1,973.41
Single-phase 200A panel, underground service $ 3,041.07 Single-phase 400A panel, underground service $ 3,352.80

6.G.a
Packet Pg. 100 Attachment: Resolution (3884 : Amendment to the Master Fee Schedule) Project Description
Position Total Hours Total Cost
7501‐1400 ‐ Senior Electric Engineering Technician 3 469.41 $ 7573‐1430 ‐ Electric Coordinator/Inspector 1 156.47 $
7572‐1880 ‐ Electric Meter Technician 1 156.47 $7573‐1440 ‐ Electric Line Foreman 0 $ ‐ 7573‐1450 ‐ Lineworker/Troubleshooter 4 625.88 $
7573‐1460 ‐ Apprentice Lineworker 0 $ ‐
Labor Total 1,408.23 $
Material Price / Unit Quantity Total
METER, CENTRON, FM2S,CL200, TANT READY, C1SX, 240V 151.51 $ 1 151.51 $ METER LOCK RING, FRONT ENTRY, W/F&L 30.15 $ 1 30.15 $
CABLE, OH, SERVICE, #2 STR, AL, 3/C, 1500' REEL OH 0.65 $ 60 39.02 $ Material Sub Total 220.68 $
Miscellaneous and Warehousing (15%) 33.10 $
Material Total 253.78 $
Labor & Material Total 1,662.01 $
New 200A OH single‐phase service from existing OH secondary. No transformer upgrade or line extension.

Inventory Number
540‐160‐115
540‐160‐145
540‐116‐010

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Attachment: Single-Phase Electric Service Fees Detail (3884 : Amendment to the Master Fee Schedule) Project Description
Position Total Hours Total Cost
7501‐1400 ‐ Senior Electric Engineering Technician 3 469.41 $ 7573‐1430 ‐ Electric Coordinator/Inspector 1 156.47 $
7572‐1880 ‐ Electric Meter Technician 1 156.47 $7573‐1440 ‐ Electric Line Foreman 0 $ ‐ 7573‐1450 ‐ Lineworker/Troubleshooter 4 625.88 $
7573‐1460 ‐ Apprentice Lineworker 0 $ ‐
Labor Total 1,408.23 $
Material Price / Unit Quantity Total
METER, CENTRON, FM2S, CL320, TOU, NET, R300, CD3, HP, C12.19 422.58 $ 1 422.58 $ METER LOCK RING, FRONT ENTRY, W/F&L 30.15 $ 1 30.15 $
CABLE, OH, SERVICE, #2 STR, AL, 3/C, 1500' REEL OH 0.65 $ 60 39.02 $ Material Sub Total 491.75 $
Miscellaneous and Warehousing (15%) 73.76 $
Material Total 565.51 $
Labor & Material Total 1,973.74 $
New 400A OH single‐phase service from existing OH secondary. No transformer upgrade or line extension.

Inventory Number
540‐160‐060
540‐160‐145
540‐116‐010

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Attachment: Single-Phase Electric Service Fees Detail (3884 : Amendment to the Master Fee Schedule) Project Description
Position Total Hours Total Cost
7501‐1400 ‐ Senior Electric Engineering Technician 4 625.88 $ 7573‐1430 ‐ Electric Coordinator/Inspector 2 312.94 $
7572‐1880 ‐ Electric Meter Technician 1 156.47 $7573‐1440 ‐ Electric Line Foreman 0 $ ‐ 7573‐1450 ‐ Lineworker/Troubleshooter 6 938.82 $
7573‐1460 ‐ Apprentice Lineworker 0 $ ‐
Labor Total 2,034.11 $
Material Price / Unit Quantity Total
METER, CENTRON, FM2S,CL200, TANT READY, C1SX, 240V 151.51 $ 1 151.51 $ METER LOCK RING, FRONT ENTRY, W/F&L 30.15 $ 1 30.15 $
CABLE, UG, 1/0 STR, AL, 3/C, XLP, 600V 2.73 $ 60 163.80 $ CABLE, UG, 350 STR, AL, 3/C, XLP, 600V 3.09 $ 120 370.80 $ INSULATED BUS KIT, 4 WAY, 350 MCM 26.56 $ 6 159.36 $
Material Sub Total 875.62 $
Miscellaneous and Warehousing (15%) 131.34 $
Material Total 1,006.96 $
Labor & Material Total 3,041.07 $
540‐118‐025
New 200A UG single‐phase service from existing UG secondary. No transformer upgrade, line extension, or secondary boxes.

Inventory Number
540‐160‐115
540‐160‐145
540‐118‐015
540‐132‐075

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Attachment: Single-Phase Electric Service Fees Detail (3884 : Amendment to the Master Fee Schedule) Project Description
Position Total Hours Total Cost7501‐1400 ‐ Senior Electric Engineering Technician 4 625.88 $ 7573‐1430 ‐ Electric Coordinator/Inspector 2 312.94 $
7572‐1880 ‐ Electric Meter Technician 1 156.47 $7573‐1440 ‐ Electric Line Foreman 0 $ ‐ 7573‐1450 ‐ Lineworker/Troubleshooter 6 938.82 $
7573‐1460 ‐ Apprentice Lineworker 0 $ ‐
Labor Total 2,034.11 $
Material Price / Unit Quantity Total
METER, CENTRON, FM2S, CL320, TOU, NET, R300, CD3, HP, C12.19 422.58 $ 1 422.58 $ METER LOCK RING, FRONT ENTRY, W/F&L 30.15 $ 1 30.15 $
CABLE, UG, 1/0 STR, AL, 3/C, XLP, 600V 2.73 $ 60 163.80 $ CABLE, UG, 350 STR, AL, 3/C, XLP, 600V 3.09 $ 120 370.80 $ INSULATED BUS KIT, 4 WAY, 350 MCM 26.56 $ 6 159.36 $
Material Sub Total 1,146.69 $
Miscellaneous and Warehousing (15%) 172.00 $
Material Total 1,318.69 $
Labor & Material Total 3,352.80 $
540‐118‐025
New 400A UG single‐phase service from existing UG secondary. No transformer upgrade, line extension, or secondary box.

Inventory Number
540‐160‐060
540‐160‐145
540‐118‐015
540‐132‐075

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Attachment: Single-Phase Electric Service Fees Detail (3884 : Amendment to the Master Fee Schedule)

CITY OF HEALDSBURG

CITY COUNCIL AGENDA STAFF REPORT
MEETING DATE: January 23, 2023
SUBJECT: Audited Financial Statement for the Fiscal Year Ending June 30, 2022 PREPARED BY: Katie Edgar, Finance Director
STRATEGIC INITIATIVE(S):

Provide Effective Governance
RECOMMENDED ACTION(S):

By motion, approve the fiscal year 2021-22 audited financial statements based on an audit performed in accordance with Government Auditing Standards.

COMMUNITY ENGAGEMENT/OUTREACH:

Not applicable.

BACKGROUND:

The City is required by the State of California Government Code to complete an independent audit of its financial statements at the end of each fiscal year. The City prepares annual financial statements in accordance with generally accepted accounting principles. The City’s auditor has recently completed its audit of the City’s fiscal year 2021-22 statements and found no errors or issues with the City’s statements.

DISCUSSION/ANALYSIS:

Moss, Levy & Hartzheim LLP has completed the fiscal year 2021-22 audit of the City’s financial statements. Staff is pleased to report that, as in previous years, the auditor’s opinion on the City’s fiscal year 2021-22 financial statements is without exception or unqualified. That is, the auditor’s report is not restricted (qualified) in some manner, nor does it take exception to any of the information contained in the City’s financial statements. While a qualification or exception is not necessarily detrimental, staff is proud to report that the City’s financial statements continue to earn a “clean opinion.”
The Annual Financial Report includes Management’s Discussion and Analysis, which provides a simple narrative introduction, overview and analysis of the basic financial statements. The first two statements, the Statement of Net Position and the Statement of Activities, provide information about the activities of the City as a whole. These statements include all assets and

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liabilities using the accrual basis of accounting, which is similar to the accounting used by most private sector companies. All current year’s revenues and expenses are taken into account regardless of when cash is received or paid. Capital assets, including infrastructure and long-term liabilities, are included on a City-wide Statement of Net Position.

Overall, the City’s net position increased by $12.43 million. Over time, increases or decreases in net financial position may serve as a useful indicator of whether the financial position of the City is improving or declining. From the most basic view, the net position is the difference between the assets and the liabilities. The increase is mainly attributable to an increase in capital grants of $8.12 million, an increase in transient occupancy tax of $5.94 million, and an increase in sales and use tax of $1.33 million from prior levels.

The Balance Sheet and Statement of Revenues, Expenditures and Changes in Fund Balances for Governmental Funds are found on pages 18 through 21, and present information in a manner more consistent with how the City prepares its budget. The unassigned fund balance of the combined General Fund was $5.40 million, while the total fund balance was $15.51 million. The unassigned classification represents the fund balance that has not been legally restricted, committed, or assigned to specific purposes within the General Fund such as those for pension stabilization and affordable housing. The General Fund should be the only fund that reports a positive unassigned fund balance amount. For financial statement reporting purposes, the combined General Fund includes nine funds.

Following the basic financial statements is the Notes section beginning on page 31. The Notes provide a description of accounting policies used by the City and additional information regarding the financial statements.

The Required Supplementary Information Section of the report begins on page 87 and includes a Schedule of the Local Government’s Proportionate Share of the Net Pension Liability, Schedule of Pension Contributions, Schedule of Change in Net OPEB Liability and Related Ratios, Schedule of OPEB Contributions, and Schedule of Revenues, Expenditures and Changes in Fund Balances Budget to Actual. The Other Supplemental Information Section begins on page 95 and includes the Nonmajor Governmental Funds, General Fund Activities combining statements, Water Fund Activities combining statements, Sewer Fund Activities combining statements, Electric Fund Activities combining statements, Internal Service Funds combining statements and the Private-purpose Trust Funds combining statements.

Moss, Levy & Hartzheim LLP also provided the City with a Management Report. The Management Report is intended to provide management and those charged with governance with valuable information regarding the organization. In an audit of financial statements, professional standards require that auditors obtain an understanding of internal controls to the extent necessary to plan the audit. Auditors evaluate each internal control deficiency noted during the audit to determine whether the deficiency, or a combination of deficiencies, is severe enough to be considered a material weakness or significant deficiency. The results of Moss, Levy & Hartzheim LLP’s tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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ENVIRONMENTAL STEWARDSHIP:

Not applicable.

ALTERNATIVES:

Staff does not recommend any alternatives as the City is required by the State of California Government Code to complete an independent audit of its financial statements at the end of each fiscal year.

FISCAL IMPACT:

There is no fiscal impact as a direct result of the proposed action ENVIRONMENTAL ANALYSIS:

Pursuant to Title 14, the California Code of Regulations, Section 15378(b)(5) of the California Environmental Quality Act (“CEQA”) guidelines, the proposed action is an administrative activity of the City that will not result in direct or indirect physical changes to the environment.

ATTACHMENT(S):

Financial Statements FY 21-22
Management Report FY 21-22

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CITY OF HEALDSBURG
Financial Statements
Fiscal Year Ended June 30, 2022

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TABLE OF CONTENTS
PAGE

INTRODUCTORY SECTION
Table of Contents .............................................................................................................................. i

FINANCIAL SECTION
A. Independent Auditor’s Report ................................................................................................... 1 B. Management’s Discussion and Analysis ................................................................................... 4 C. Basic Financial Statements:

Government-wide Financial Statements:

Statement of Net Position ................................................................................................. 15 Statement of Activities ...................................................................................................... 16 Fund Financial Statements:

Balance Sheet – Governmental Funds .............................................................................. 18 Reconciliation of the Balance Sheet of
Governmental Funds to the Statement of Net Position .................................................. 19 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds ...................................................................................................... 20 Reconciliation of the Statements of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ......................... 21 Statement of Net Position – Proprietary Funds ................................................................. 22 Statement of Revenues, Expenses, and Changes in
Net Position – Proprietary Funds ................................................................................... 24 Statement of Cash Flows – Proprietary Funds .................................................................. 26 Statement of Fiduciary Net Position ................................................................................. 28 Statement of Changes in Fiduciary Net Position .............................................................. 29 Notes to Basic Financial Statements .................................................................................... 31

D. Required Supplemental Information:

Schedule of the Local Government’s Proportionate Share
of the Net Pension Liability .............................................................................................. 87 Schedule of Pension Contributions ...................................................................................... 88 Schedule of Change in Net OPEB Liability and Related Ratios .......................................... 89 Schedule of OPEB Contributions ......................................................................................... 90 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual:

General Fund .............................................................................................................. 91 Community Services Special Revenue Fund .............................................................. 92 Note to Required Supplementary Information ..................................................................... 93 E. Other Supplemental Information:

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Major Fund:

Street Capital Project Fund – Major Fund .................................................................. 95

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TABLE OF CONTENTS
PAGE
FINANCIAL SECTION (Continued)
F. Nonmajor Governmental Funds:

Description of Nonmajor Governmental Funds .............................................................. 97 Combining Balance Sheet – Nonmajor Governmental Funds ........................................ 98 Combining Statement of Revenues, Expenditures, and
Changes in Fund Balances – Nonmajor Governmental Funds .................................. 100 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual:

Gas Tax Special Revenue Fund .............................................................................. 102 Public Safety Special Revenue Fund ...................................................................... 103 Strong Motion Education and Data Special Revenue Fund ................................... 104 Area A Lighting and Landscaping Special Revenue Fund ..................................... 105 Media Center Special Revenue Fund ..................................................................... 106 Benjamin Way Maintenance District Special Revenue Fund ................................. 107 Housing Successor Agency Special Revenue Fund ............................................... 108 General Debt Service Fund ..................................................................................... 109 G. General Fund Activities:

Combining Balance Sheet ................................................................................................ 110 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ........................................................................................................... 112 H. Water Fund Activities:

Combining Statement of Net Position .............................................................................. 114 Combining Statement of Revenues, Expenses, and Changes
in Net Position ............................................................................................................... 115 I. Sewer Fund Activities:

Combining Statement of Net Position .............................................................................. 116 Combining Statement of Revenues, Expenses, and Changes
in Net Position ............................................................................................................... 118 J. Electric Fund Activities:

Combining Statement of Net Position .............................................................................. 120 Combining Statement of Revenues, Expenses, and Changes
in Net Position ............................................................................................................... 121 K. Internal Service Funds:

Combining Statement of Net Position .............................................................................. 122 Combining Statement of Revenues, Expenses, and Changes
in Net Position ............................................................................................................... 123 Combining Statement of Cash Flows ............................................................................... 125 L. Fiduciary Funds:

Combining Statement of Fiduciary Net Position .............................................................. 126 Combining Statement of Changes in Fiduciary Net Position ........................................... 128

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Packet Pg. 111 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) OFFICES: BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA
MEMBER AMERICAN INSTITUTE OF C.P.A.’S ∙ CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS ∙ CALIFORNIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS

PARTNERS COMMERCIAL ACCOUNTING & TAX SERVICES GOVERNMENTAL AUDIT SERVICES CRAIG A HARTZHEIM, CPA 9465 WILSHIRE BLVD., 3RD FLOOR 5800 HANNUM AVENUE, SUITE E HADLEY Y HUI, CPA BEVERLY HILLS, CA 90212 CULVER CITY, CA 90230 ALEXANDER C HOM, CPA TEL: 310.670.2745 TEL: 310.670.2745 ADAM V GUISE, CPA FAX: 310.670.1689 FAX: 310.670.1689
TRAVIS J HOLE, CPA www.mlhcpas.com www.mlhcpas.com

WILSON LAM, CPA
Independent Auditor’s Report
The Members of the City Council of the
City of Healdsburg
Healdsburg, California
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Healdsburg, California (City) as of and for the fiscal year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2022, and the respective changes in financial position and, where applicable, cash flows thereof for the fiscal 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 and the standards applicable to financial audits contained in Government Auditing Standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Change in Accounting Principle
As discussed in Note 1 of the notes to the basic financial statements, effective July 1, 2021, the City adopted the Governmental Accounting Standards Board (GASB) Statement No. 87, Leases. Our opinion is not modified with respect to this matter.

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. 1 6.H.a
Packet Pg. 112 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.  Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

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

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis on pages 4 through 14, Schedule of the City’s Proportionate Share of the Net Pension Liability, Schedule of Pension Contributions, the Schedule of Changes in the Net OPEB Liability and Related Ratios, Schedule of OPEB Contributions on pages 87 through 90, and budgetary comparison information on pages 91 and 92 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
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Packet Pg. 113 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The budgetary comparison schedules for the major Streets capital project fund, the combining and individual nonmajor governmental fund financial statements, nonmajor governmental fund budgetary comparison schedules, and the combining General Fund Activities, Water Fund Activities, Sewer Fund Activities, Electric Fund Activities, Internal Service Funds, and Private-purpose Trust Funds are presented for purposes of additional analysis and are not required parts of the basic financial statements.

The budgetary comparison schedules for the major Streets capital project fund, the combining and individual nonmajor governmental fund financial statements, nonmajor governmental fund budgetary comparison schedules, and the combining General Fund Activities, Water Fund Activities, Sewer Fund Activities, Electric Fund Activities, Internal Service Funds, and Private-purpose Trust Funds, are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the 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 budgetary comparison schedules for the major Streets capital project fund, the combining and individual nonmajor governmental fund financial statements, nonmajor governmental fund budgetary comparison schedules, and the combining General Fund Activities, Water Fund Activities, Sewer Fund Activities, Electric Fund Activities, Internal Service Funds, and Private-purpose Trust Funds are fairly stated, in all material respects, in relation to the financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 3, 2023, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Moss, Levy & Hartzheim, LLP
Culver City, California
January 3, 2023
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Packet Pg. 114 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
As management of the City of Healdsburg (“City”), we offer readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2022. We encourage readers to consider the information presented here in conjunction with the accompanying Independent Auditor’s Report, the financial statements, and the accompanying notes to the financial statements.

Financial Highlights
 City assets exceeded liabilities by $226.33 million (net position) at June 30, 2022, an increase of $12.43 million, or 5.81% over the prior fiscal year.  The City’s current fiscal year change in net position of $12.43 million, compared to the prior fiscal year change in net position of $10.90 million, resulted in an increased net position of $1.53 million. The increase is mainly attributable to an increase in capital grants of $8.12 million, an increase in transient occupancy tax of $5.94 million, and an increase in sales and use tax of $1.33 million from the prior year levels.
 While the COVID-19 pandemic created economic uncertainty, tourism and business activities continue to grow after the rapid recovery. At the close of fiscal year 2021-22, City governmental funds reported combined ending fund balance of $30.04 million, an increase of $9.39 million or 45.47% from the prior fiscal year.
 The unassigned portion of the total governmental funds balance grew from $2.93 million in FY 20-21 to $5.39 million in FY 21-22, an increase of $2.46 million or 83.96%. Sustained recovery and additional one-time capital funds were the key drivers for the year over year increase.
 At the end of fiscal year 2021-22, unassigned fund balance for the General Fund was $5.4 million, or 25.71% of total General Fund expenditures. The General Fund Balance sheet is on page 18.

Overview of the Basic Financial Statements
This discussion and analysis is intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements and 3) notes to the financial statements. This report also contains required supplementary information in addition to the basic financial statements themselves.

REQUIRED COMPONENTS OF THE ANNUAL FINANCIAL REPORT
Summary Detail

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CITY OF HEALDSBURG
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
Government-wide Financial Statements. The government-wide financial statements are comprised of the Statement of Net Position and Statement of Activities. These two statements are designed to provide readers with a broad overview of the City’s finances utilizing the full accrual method of accounting, in a manner similar to a private-sector business. Under the full accrual method of accounting, transactions are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, assets, liabilities, revenues and expenses are reported in these statements for some items that will only result in cash flows in future fiscal periods (e.g. uncollected revenues and accrued but unpaid interest expense).

The Statement of Net Position presents information on all of the City’s assets and liabilities, including capital assets and long-term liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City as a whole is improving or deteriorating.

The Statement of Activities presents information showing how the City’s net position changed during the most recent fiscal year. Functional activities are highlighted in this statement, whereby direct and indirect functional costs are shown net of related program revenue. This statement shows the extent to which the various functions depend on general taxes and non-program revenues for support.

Both the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public safety, community development and housing, community services and streets capital projects. The business-type activities of the City include the water, sewer and electric utilities, and other programs.

Fund Financial Statements. The fund financial statements focus on current available resources and are organized and operated on the basis of funds, each of which is defined as a fiscal and accounting entity with a self-balancing set of accounts established for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. All of the funds of the City can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

The City adopts an annual appropriated budget for all governmental and proprietary funds.

Budgetary comparison statements for the General Fund and all major special revenue funds are required and included in the basic financial statements. The Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – General Fund on page 91, reflect both the original and final budget figures for the General Fund. Additionally, budgetary schedules for the other governmental funds have been provided as required to demonstrate compliance with the budget.

Governmental Funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, the governmental funds financial statements utilize the 5 6.H.a
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CITY OF HEALDSBURG
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
modified accrual method of accounting, which focuses on near-term inflow and outflow of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the City’s near-term financial requirements.

The City maintains twenty-one individual governmental funds. Information is presented separately in the Governmental Funds Balance Sheet and in the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances for the General Fund, Community Services, and Capital Projects as they are considered to be major funds. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of supplementary combining statements.

Proprietary Funds. Proprietary funds are generally used to account for services for which the City charges outside customers, or internal departments of the City. Proprietary funds provide the same type of information as shown in the government-wide statements, only in more detail. The City maintains the following two types of proprietary funds:
 Enterprise Funds. These funds are used to report the same functions presented as businesstype activities in the government-wide financial statements. The City uses enterprise funds to account for the operations of water, sewer, electric, and airport.  Internal Service Funds. These funds are used to report activities that provide internal services for the City. The City uses internal service funds to account for its insurance and benefits, vehicle maintenance, information systems, and building maintenance. Because internal service funds predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements. The internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements.

Fiduciary Funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City’s own programs.

Notes to Basic Financial Statements. The notes provide additional information that is essential to a full understanding of the government-wide and fund financial statements.

Other Supplementary Information. In addition to the basic financial statements and accompanying notes, this report also presents combining statements referred to earlier in connection with other governmental funds and the internal service funds. Also included are the budgetary comparison Statement of Revenues, Expenditures, and Changes in Fund Balances for all other special revenue funds, capital project funds and all debt service funds.

Government-Wide Financial Analysis. Net position may serve over time as a useful indicator of a government’s financial position. The following table reflects the condensed net position for both governmental and business-type activities.
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CITY OF HEALDSBURG
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
By far the largest portion of the City’s net position (83.94%) reflects its net investment in capital assets (e.g. land, buildings, utility plants, machinery, equipment, vehicles, and infrastructure), net of any related outstanding debt used to acquire those assets. The City uses these assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves are not normally used to liquidate these liabilities.

Another portion of the City’s net position ($41.93 million or 18.52%) represents resources that are subject to external restrictions on how they may be used, noted above as restricted net position.

ASSETS 2022 2021 2022 2021 2022 2021
Current and other assets 42,713,406 $ 31,076,885 $ 42,710,347 $ 47,534,827 $ 85,423,753 $ 78,611,712 $ Capital assets 113,922,014 108,556,987 104,161,035 101,403,445 218,083,049 209,960,432 Total assets 156,635,420 139,633,872 146,871,382 148,938,272 303,506,802 288,572,144

DEFERRED OUTFLOWS OF RESOURCES
Deferred Loss on Debt Refunding - - 711,616 766,356 711,616 766,356 Deferred Pension Related Items 6,403,739 5,265,801 2,100,952 2,265,986 8,504,691 7,531,787 Deferred OPEB Related Items 137,203 176,310 64,038 51,129 201,241 227,439 Total deferred outflows 6,540,942 5,442,111 2,876,606 3,083,471 9,417,548 8,525,582

LIABILITIES
Current Liabilities 5,628,478 5,152,995 3,515,838 3,219,709 9,144,316 8,372,704 Long-term liabilities 23,497,268 34,443,034 32,708,509 39,079,163 56,205,777 73,522,197 Total liabilities 29,125,746 39,596,029 36,224,347 42,298,872 65,350,093 81,894,901

DEFERRED INFLOWS OF RESOURCES
Lease 210,477 - - - - -
Deferred Pension Related Items 14,204,687 910,659 6,358,772 343,809 20,563,459 1,254,468 Deferred OPEB Related Items 321,075 37,882 149,858 10,987 470,933 48,869 Total deferred inflows 14,736,239 948,541 6,508,630 354,796 21,034,392 1,303,337

NET POSITION
Net Investment
in Capital Assets 111,681,510 107,260,715 78,295,402 72,961,799 189,976,912 180,222,514 Restricted 25,393,784 17,634,440 16,533,729 16,020,267 41,927,513 33,654,707 Unrestricted (17,760,917) (20,363,742) 12,185,880 20,386,009 (5,575,037) 22,267 Total net position $ 119,314,377 $ 104,531,413 $ 107,015,011 $ 109,368,075 $ 226,329,388 $ 213,899,488 Governmental Activities Business-type Activities Total Government

NET POSITION
June 30, 2022 and 2021
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CITY OF HEALDSBURG
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
The following table reflects the change in net position for both governmental and business-type activities.

The Change in Net Position shows how the government’s net position changed during fiscal year 2021-22 as compared to fiscal year 2020-21. The City’s current fiscal year change in net position of $12.43 million, compared to the prior fiscal year change in net position of $10.90 million, resulted in an increase of $1.53 million. The current year increase is a result of capital grants increasing $8.12, governmental charges for services increasing $1.74 million, sales and use tax increasing $1.33 million, transient occupancy tax increasing $5.94 million. These increases were further offset by a $5.90 million decrease in other revenues, $2.35 million decrease in use of money and property, $2.65 million decrease in business charges for services, and a $3.59 million increase in expenses for business-type activities and $1.42 million increase in expenses for governmenttype activities. 2022 2021 2022 2021 2022 2021

PROGRAM REVENUES
Charges for Services $ 5,545,226 $ 3,801,418 $ 30,394,456 $ 33,046,498 $ 35,939,682 $ 36,847,916 Operating Grants 2,761,203 2,274,986 - 2,761,203 - 2,274,986 Capital Grants 9,343,818 1,232,968 108,016 97,589 9,451,834 1,330,557

GENERAL REVENUES
Property and Other Taxes 2,758,260 3,030,458 - 2,758,260 - 3,030,458 Sales and Use Taxes 9,395,151 8,069,869 - 9,395,151 - 8,069,869 Motor Vehicle in Lieu 1,636,099 1,570,322 - 1,636,099 - 1,570,322 Franchise Fees 699,119 604,013 - 699,119 - 604,013
Business License Taxes 261,310 314,307 - 261,310 - 314,307 Transient Occupancy Taxes 10,691,290 4,750,888 - 10,691,290 - 4,750,888 Use of Money and Property (589,448) 823,296 (576,252) 364,392 (1,165,700) 1,187,688 Other Revenues (Misc) 77,319 5,979,538 - - 77,319 5,979,538 TOTAL REVENUES $ 42,579,347 $ 32,452,063 $ 29,926,220 $ 33,508,479 $ 72,505,567 $ 65,960,542

EXPENSES
Governmental Activities
General Government $ 9,765,583 $ 4,181,962 $ - $ 9,765,583 - $ $ 4,181,962 Public Safety 7,681,297 9,668,455 - 7,681,297 - 9,668,455 Community Development 534,729 1,099,864 - 534,729 - 1,099,864 Community Services 4,286,641 3,655,094 - 4,286,641 - 3,655,094 Streets and Roads 2,498,470 5,056,824 - 2,498,470 - 5,056,824 Interest on Long Term Debt 79,746 258,000 - - 79,746 258,000 Unallocated Depreciation 2,920,035 2,426,750 - 2,920,035 - 2,426,750 Business Type Activities
Water - 6,963,686 - 5,489,695 6,963,686 5,489,695
Sewer - 10,041,386 - 9,212,612 10,041,386 9,212,612
Electric - 14,844,513 - 13,594,946 14,844,513 13,594,946 Non-Major Enterprise Funds
(Airport) - 459,581 - 419,697 459,581 419,697
TOTAL EXPENSES $ 27,766,501 $ 26,346,949 $ 32,309,166 $ 28,716,950 $ 60,075,667 $ 55,063,899

EXCESS (DEFICIENCY)OF REVENUES
OVER EXPENSES BEFORE TRANSFERS $ 14,812,846 $ 6,105,114 $ (2,382,946) $ 4,791,529 $ 12,429,900 $ 10,896,643 Transfers
Transfers In (Out) $ (29,882) $ 2,580,555 $ 29,882 $ (2,580,555) $ - $ - TOTAL TRANSFERS $ (29,882) $ 2,580,555 $ 29,882 $ (2,580,555) $ - $ - CHANGE IN NET POSITION $ 14,782,964 $ 8,685,669 $ (2,353,064) $ 2,210,974 $ 12,429,900 $ 10,896,643 NET POSITION JULY 1 104,531,413 95,368,409 109,368,075 107,402,623 213,899,488 202,771,032 RESTATEMENT OF NET POSITION - - 477,335 - (245,522) 231,813 NET POSITION JUNE 30 $ 104,531,413 119,314,377 $ 107,015,011 $ 109,368,075 $ 226,329,388 $ 213,899,488 $

CHANGE IN NET POSITION
FOR THE FISCAL YEARS ENDED JUNE 30, 2022 and 2021
Government Activities Business-Type Activities Totals
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CITY OF HEALDSBURG
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
Governmental Activities. Governmental activities net position increased $14.78 million during the fiscal year ended June 30, 2022. Revenue increased $10.13 million or 31.21%, and expenses increased $1.42 million or 5.39%. Factors contributing to the current fiscal year increase include:
 Charges for services increased $1.74 million
 Capital grants increased $8.11 million
 Sales and use tax increased $1.33 million
 Transient occupancy taxes increased $5.94 million
 Use of money and property decreased $1.41 million
 Other revenues decreased $5.90 million
The chart below reflects information from the Statement of Activities, page 16 and 17 of the Financial Statements. The largest revenue source for governmental activities is transient occupancy taxes (24.77%), followed by sales and use tax (21.77%), capital grants & contributions (21.64%), charges for services (12.84%), and property taxes (10.18%). Notably, use of money and property was -1.38% due to unrealized losses on investments outpacing realized interest earnings.

REVENUES BY SOURCE – GOVERNMENTAL ACTIVITIES
FOR FISCAL YEAR ENDED JUNE 30, 2022
As for expenditures, general government expenses are the most significant (35.17%) of all governmental activity expenses, followed by public safety (27.66%), community services (15.44%), and streets and roads (9.00%). The general governmental expenses outpaced public safety expenses this year due to a large property acquisition totaling $5.01 million funded by capital grants. Depreciation expense is 10.52% of the total expenses for governmental activities.

The chart on the next page reflects information from the Financial Statements, Statement of Activities on page 16 and 17.

Property Taxes

10.18% Franchise Fees

1.62%
Sales & Use Taxes

21.77%
Transient Occupancy
Taxes

24.77%
Business License
Taxes

0.60%
Use of Money and
Property
-1.38%
Capital Grants &
Contributions

21.64%
Miscellaneous

0.18%
Charges for Services

12.84%
Operating Grants &
Contributions

6.39%
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CITY OF HEALDSBURG
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
EXPENSES BY FUNCTION/PROGRAM – GOVERNMENTAL ACTIVITIES
FOR FISCAL YEAR ENDED JUNE 30, 2022

The chart below is a side-by-side comparison of program expense and revenue for governmental activities. For fiscal year 2021-22, program expenses exceeded program revenues for all governmental activity programs except for Community Development due to the accounting for the large property acquisition.

COMPARISON OF EXPENSES AND PROGRAM REVENUES

GOVERNMENTAL ACTIVITIES
FOR FISCAL YEAR ENDED JUNE 30, 2022

General Government

35.17%
Public Safety

27.66%
Community
Development

1.92% Community Services

15.44%
Streets and Roads

9.00%
Interest on LongTerm Debt

0.29%
Unallocated
Depreciation

10.52%
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Packet Pg. 121 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
Business-Type Activities. As of June 30, 2022, the total net position of business-type activities was $107.02 million.
 Total revenue of $29.9 million is mainly comprised of charges for services of $30.39 million and use of money and property of -$576 thousand.  Revenue was less than operating expenses of $32.3 million, resulting in a current fiscal year net position decrease of $2.38 million before transfers.  Transfers in of $29 thousand slightly offset the decrease in current year net position.

REVENUES BY SOURCE – BUSINESS-TYPE ACTIVITIES
FOR FISCAL YEAR ENDED JUNE 30, 2022
The chart below is a side-by-side comparison of program expense and revenue for business-type activities. For fiscal year 2021-22, program revenue exceeded program expenses for Sewer.

EXPENSES AND PROGRAM REVENUES

BUSINESS-TYPE ACTIVITIES
FOR FISCAL YEAR ENDED JUNE 30, 2022

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CITY OF HEALDSBURG
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
Governmental Funds. The City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The focus of the City’s governmental funds is to provide information on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the City’s financing requirements. In particular, unreserved fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.

As of June 30, 2022, the City’s governmental funds Balance Sheet on page 18, reported total ending fund balances of $30.04 million, an increase of $9.39 million from the prior fiscal year.

Approximately 17.94% of the total ending fund balances ($5.39 million) is unassigned and available for spending in the future at the government’s discretion. The remainder of the fund balance is either nonspendable, restricted, or assigned. The most significant of these reserved fund balances are restricted for pension stabilization, housing successor agency, and community services, $9.34 million, $6.89 million, and $3.97 million, respectively.

General Fund revenues were $9.83 million (52.34%) more than in the prior fiscal year, and expenditures increased by $6.32 million (43.05%). The increase in revenues was the result of an increase in sales and other taxes of $3.08 million, an increase intergovernmental of $8.40 million, offset by a $1.54 million decrease in use of money and property. The increase in expenditures was the result of a $5.39 increase in general government expenditures and $990 thousand increase in public safety expenditures.

Proprietary Funds. The City’s proprietary funds Revenues, Expenses, and Changes in Net Position, page 24 and 25, provide the same type of information found in the government-wide financial statements, but in more detail. The City’s major enterprise funds are Water, Sewer, and Electric. The major changes in enterprise net position are a decrease in the Water Fund of $966 thousand to $20.03 million, an increase in the Sewer Fund of $325 thousand to $45.77 million and a decrease in the Electric Fund of $1.70 million to $37.53 million.

The Internal Service Funds had an increase in net position of $752 thousand during the fiscal year, ending with a net position of $9.07 million. This increase is attributable to an increase in operating revenue of $636.70 thousand, and an increase in total transfers of $766.83 thousand offset by an increase in operating expense of $419.72 thousand. The operating revenue is made up of the service fees charged to each operating fund.

CAPITAL ASSET AND LONG-TERM LIABILITIES
Capital Assets. The City’s investment in capital assets for its governmental and business-type activities at June 30, 2022, amounted to $217.92 million (net of accumulated depreciation). This investment in capital assets includes land, buildings and improvements, equipment, vehicles, infrastructure, and construction in progress. Depreciation expense for the fiscal year totaled $8 million.
12 6.H.a
Packet Pg. 123 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
Additional information on the City’s capital assets can be found in Note 8 of the basic financial statements.

Long-Term Liabilities. The City’s outstanding long-term liabilities, including bonds, loans payable, net pension liability, claims, capital leases, lease liabilities, OPEB, and compensated absences totaled $60.7 million at June 30, 2022. Of this total, $25.71 million (42.35%) was in governmental activities and $35 million (57.65%) was in business-type activities.

Additional information on the City’s long-term liabilities can be found in Note 10 of the basic financial statements.
2022 2021 2022 2021
Land and Land Rights $ 20,193,298 $ 20,193,298 $ 1,245,877 $ 1,245,877 Right of Way 6,681,379 6,681,379 - -
Construction in Progress 5,799,988 2,283,574 2,044,538 3,706,959 Land Improvements 4,334,889 4,329,096 - -
Streets 74,780,162 71,169,219 - -
Buildings 33,245,829 32,716,886 3,040,870 3,040,870
Machinery and Equipment 12,117,148 10,638,032 3,114,170 3,364,496 Infrastructure 1,515,614 1,515,614 - -
Utility Systems - 139,372,716 - 131,210,646
Drainage - 11,822,810 - 11,787,810
Operations - 4,046,891 - 4,046,891
Total $ 158,668,307 $ 149,527,098 $ 164,687,872 $ 158,403,549 Less Accumulated Depreciation (44,906,321) (40,970,111) (60,526,837) (57,000,104) Net Capital Assets $ 113,761,986 $ 108,556,987 $ 104,161,035 $ 101,403,445 Governmental Activities Business-type Activities
2022 2021 2022 2021
Pension Obligation Bond $ 567,520 $ 1,094,319 $ 317,235 $ 611,737 Net Pension Liability 17,963,536 28,196,885 6,989,288 11,087,343 Certificates of Participation - 1,500,000 - 1,630,000
HUSD Capital Lease Payable 1,137,807 1,274,207 - -
Revenue Bonds - 24,293,983 - 25,937,367
Compensated Absences 2,480,695 2,507,123 - -
Successor Agency Payable 1,376,900 1,480,975 1,570,322 1,689,018 Capital Leases 947,393 22,065 - -
Lease Liabilities 159,815 -
Claims Payable 390,404 441,634 - -
OPEB 681,953 1,069,929 318,292 310,279
Total $ 25,706,023 $ 36,087,137 $ 34,989,120 $ 41,265,744 Governmental Activities Business-type Activities
13 6.H.a
Packet Pg. 124 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2022
ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS
While the economy continued to improve over the last year, significant uncertainty remains regarding the global COVID-19 pandemic and its economic impacts. The Consumer Price Index has increased substantially over the last year, resulting in cost increases for city-purchased goods and construction projects, while low bond yields impacted the City’s ability to gain meaningful interest on retained earnings. With the Federal Reserve aggressively increasing the federal funds rate to address inflation the City anticipates greater opportunity for meaningful interest returns in the 2022-23 fiscal year. Additionally, the City continued to experience a drought through the summer of 2022 and anticipates a slow recovery in water supply and water revenue for the 2022- 23 fiscal year. The City remains committed to evaluating our governmental practices, opportunities for greater operational efficiencies, and ensuring the best possible utilization of taxpayer provided resources. Additionally, in the wake of COVID-19 there is an unprecedented amount of grant funding available that the City is actively seeking to secure for vital infrastructure projects. The 2022-23 fiscal year General Fund revenue projections continue to be conservative. Modest Increases have been projected for transient occupancy taxes, sales taxes, and property taxes.

REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview for all those with an interest in the City’s finances. Questions concerning any of the information provided in this report or requests for additional information should be addressed to Katie Edgar, Finance Director, City of Healdsburg, [email protected] or at 401 Grove Street, Healdsburg, CA 95448-4723. 14 6.H.a
Packet Pg. 125 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Governmental Business-type
Activities Activities Total
ASSETS
Current Assets:

Cash and investments $ 24,058,329 $ 25,262,448 $ 49,320,777 Cash and investments with fiscal agents 369,462 11 369,473 Pension stabilization investments 5,044,860 2,147,334 7,192,194 Investment in NCPA Reserves 5,912,910 5,912,910
Accounts receivable 2,466,335 4,574,939 7,041,274
Loans and notes receivable 8,737,497 8,737,497
Interest receivable 88,179 52,354 140,533
Intergovernmental receivable 3,266,272 3,266,272
Lease receivable 214,988 214,988
Internal balances (2,507,886) 2,507,886
Deposits 947,429 947,429
Inventory 24,709 2,252,465 2,277,174
Prepaid items 3,232 3,232
Total Current Assets 42,713,406 42,710,347 85,423,753
Non-current Assets:

Right to use leased assets, net 160,028 160,028
Capital assets:

Not being depreciated 32,674,665 3,290,415 35,965,080
Being depreciated, net of accumulated depreciation 81,087,321 100,870,620 181,957,941 Total Non-current Assets 113,922,014 104,161,035 218,083,049 Total Assets 156,635,420 146,871,382 303,506,802

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on debt refunding 711,616 711,616
Pension related 6,403,739 2,100,952 8,504,691
OPEB related 137,203 64,038 201,241
Total Deferred Outflows of Resources 6,540,942 2,876,606 9,417,548

LIABILITIES
Current Liabilities:

Accounts payable and accrued liabilities 1,648,491 732,536 2,381,027 Retentions payable 299,217 71,661 370,878
Interest payable 244,540 244,540
Claims payable - current 137,942 137,942
Deposits payable 1,472,015 186,490 1,658,505
Compensated absences, due within one year 716,822 716,822 Capital lease, due within one year 610,693 610,693
Other long-term liabilities, due within one year 743,298 2,280,611 3,023,909 Total Current Liabilities 5,628,478 3,515,838 9,144,316 Non-current Liabilities
Compensated absences, due in more than one year 1,763,873 1,763,873 Claims payable, due in more than one year 252,462 252,462 Net pension liability 17,963,536 6,989,288 24,952,824
Capital lease, due in more than one year 1,474,507 1,474,507 Other long-term liabilities, due in more than one year 1,360,937 25,400,929 26,761,866 Other post-employment benefits liability 681,953 318,292 1,000,245 Total Non-current Liabilities 23,497,268 32,708,509 56,205,777 Total Liabilities 29,125,746 36,224,347 65,350,093

DEFERRED INFLOWS OF RESOURCES
Lease 210,477 210,477
Pension related 14,204,687 6,358,772 20,563,459
OPEB related 321,075 149,858 470,933
Total Deferred Inflows of Resources 14,736,239 6,508,630 21,244,869

NET POSITION
Net investment in capital assets 111,681,510 78,295,402 189,976,912 Restricted for:

Lighting and landscaping 284,959 284,959
Pension 4,477,340 2,147,334 6,624,674
Capital projects 2,749,143 14,386,395 17,135,538
Community services 5,003,677 5,003,677
Nonexpendable permanent endowments 200,000 200,000
Debt service 170,993 170,993
Streets and roads 1,271,922 1,271,922
Public safety 241,000 241,000
Housing 10,994,750 10,994,750
Unrestricted (17,760,917) 12,185,880 (5,575,037)
Total Net Position $ 119,314,377 $ 107,015,011 $ 226,329,388

CITY OF HEALDSBURG

STATEMENT OF NET POSITION
June 30, 2022
Primary Government
See Accompanying Notes to Basic Financial Statements
15 6.H.a
Packet Pg. 126 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2022
Program Revenues
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Governmental Activities:

General government $ 9,765,583 $ 2,264,614 $ 1,172 $-
Public safety 7,681,297 803,281 914,796
Streets and roads 2,498,470 907,488 502,586 1,326,820
Community development 534,729 791,904 631,924 7,778,800 Community services 4,286,641 777,939 710,725 238,198
Interest and fiscal charges 79,746
Unallocated depreciation 2,920,035
Total Governmental Activities 27,766,501 5,545,226 2,761,203 9,343,818 Business-type Activities:

Water 6,963,686 5,732,350
Sewer 10,041,386 10,661,978
Electric 14,844,513 13,654,469
Airport 459,581 345,659 108,016
Total Business-type Activities 32,309,166 30,394,456 108,016 Total Primary Government $ 60,075,667 $ 35,939,682 $ 2,761,203 $ 9,451,834 General Revenues:

Taxes:

Transient occupancy taxes
Sales taxes
Property taxes
Franchise taxes
Business license
Motor vehicle in lieu, unrestricted
Use of money and property
Miscellaneous
Transfers
Total General Revenues and Transfers
Change in Net Position
Net Position - Beginning of Fiscal Year
Net Position - End of Fiscal Year
See Accompanying Notes to Basic Financial Statements
16 6.H.a
Packet Pg. 127 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Governmental Business-type
Activities Activities Total
$ (7,499,797) $- $ (7,499,797)
(5,963,220) (5,963,220)
238,424 238,424
8,667,899 8,667,899
(2,559,779) (2,559,779)
(79,746) (79,746)
(2,920,035) (2,920,035)
(10,116,254) (10,116,254)
(1,231,336) (1,231,336)
620,592 620,592
(1,190,044) (1,190,044)
(5,906) (5,906)
(1,806,694) (1,806,694)
(10,116,254) (1,806,694) (11,922,948)
10,691,290 10,691,290
9,395,151 9,395,151
2,758,260 2,758,260
699,119 699,119
261,310 261,310
1,636,099 1,636,099
(589,448) (576,252) (1,165,700)
77,319 77,319
(29,882) 29,882
24,899,218 (546,370) 24,352,848
14,782,964 (2,353,064) 12,429,900
104,531,413 109,368,075 213,899,488
$ 119,314,377$ 107,015,011$ 226,329,388

Net (Expenses) Revenues
and Changes in Net Position
17 6.H.a
Packet Pg. 128 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Nonmajor Total
Governmental Governmental
General Streets Funds Funds
ASSETS:

Cash and investments $ 10,086,968 $ 2,546,831 $ 1,449,976 $ 2,867,101 $ 16,950,876 Cash and investments with fiscal agents 369,462 369,462 Pension stabilization investments 4,434,624 439,235 171,001 5,044,860 Receivables:

Accounts and taxes 1,115,465 1,107,218 66,465 72,455 2,361,603 Interest 65,477 5,210 2,471 5,449 78,607
Intergovernmental 2,784,132 143,351 33,260 305,529 3,266,272 Lease 214,988 214,988
Due from other funds 1,077,759 1,077,759
Loans and notes receivable 282,673 45,186 8,407,105 8,734,964 Deposits 947,429 947,429
Inventory 8,213 8,213
Prepaid expenditures 3,232 3,232
Total Assets $ 21,012,747 $ 4,241,845 $ 1,776,572 $ 12,027,101 $ 39,058,265

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities $ 566,204 $ 153,215 $ 132,419 $ 1,242 $ 853,080 Due to other funds 2,492,886 818,503 252,472 3,563,861
Deposits payable 1,382,303 17,230 42,026 456 1,442,015
Retention payable 299,217 299,217
Total Liabilities 4,441,393 170,445 1,292,165 254,170 6,158,173 Deferred inflows of resources:

Lease 210,477 210,477
Unavailable revenue - interest 1,644,605 1,644,605
Unavailable revenue 850,000 102,665 53,300 1,005,965
Total deferred inflows of resources 1,060,477 102,665 1,697,905 2,861,047 Fund balances
Nonspendable:

Prepaid expenditures 3,232 3,232
Inventory 8,213 8,213
Legally/Contractually required to be
maintained intact 200,000 200,000
Lease 4,511 4,511
Restricted 9,783,006 3,968,735 476,194 9,888,764 24,116,699 Assigned 315,545 315,545
Unassigned 5,404,583 (13,738) 5,390,845
Total Fund Balances 15,510,877 3,968,735 484,407 10,075,026 30,039,045 Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 21,012,747 $ 4,241,845 $ 1,776,572 $ 12,027,101 $ 39,058,265

CITY OF HEALDSBURG

BALANCE SHEET

GOVERNMENTAL FUNDS
June 30, 2022
Community
Services
Special
Revenue Fund
Capital Projects
Fund
See Accompanying Notes to Basic Financial Statements
18 6.H.a
Packet Pg. 129 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Fund balances for governmental funds $ 30,039,045
Amounts reported for governmental activities in the Statement of Net Position are different from those reported in the Governmental Funds because of the following:

Capital assets used in Governmental Activities are not current resources and, therefore, are not reported in the Governmental Funds Balance Sheet.

Capital assets $ 139,074,834
Less: accumulated depreciation (31,808,373) 107,266,461 Long-term debt liabilities, including bonds payable and interest payable, are not due and payable in the current period and therefore are not reported in the funds.

Pension obligation bond (567,520)
Capital leases payable (1,137,807)
Net pension liability (17,963,536)
Loan payable (1,376,900)
OPEB liability (681,953) (21,727,716)
Intergovernmental receivables which are not financial resources but are revenues under the full accrual method. 1,005,965
Internal service funds are used by management to charge the costs of certain activities, such as insurance and vehicle maintenance, to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the statement of net position. 9,070,837 Deferred outflows and inflows of resources relating to pensions: In governmental funds, deferred outflows and inflows of resources relating to pensions are not reported because they are applicable to future periods.

In the statement of net position, deferred outflows and inflows of resources relating to pensions are reported.

Deferred outflows of resources relating to pensions 6,403,739 Deferred inflows of resources relating to pensions (14,204,687) (7,800,948) Deferred outflows and inflows of resources relating to OPEB: In governmental funds, deferred outflows and inflows of resources relating to OPEB are not reported because they are applicable to future periods.

In the statement of net OPEB, deferred outflows and inflows of resources relating to OPEB are reported.

Deferred inflows of resources relating to OPEB (321,075) Deferred outflows of resources relating to OPEB 137,203 (183,872) Interest on Long-term notes receivable are offset by deferred inflows in the governmental funds as they do not represent financial resources. 1,644,605
Net position of governmental activities $ 119,314,377

CITY OF HEALDSBURG

RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF NET POSITION
June 30, 2022
See Accompanying Notes to Basic Financial Statements
19 6.H.a
Packet Pg. 130 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Total
Governmental
General Streets Funds

REVENUES
Property taxes $ 4,394,360 $- $- $ 249,795 $ 4,644,155
Sales and other taxes 12,838,055 7,810,610 136,895 20,785,560 Development fees 446,350 848,816 791,904 2,087,070
Intergovernmental 8,693,148 238,198 1,115,341 765,253 10,811,940 Fines and forfeitures 42,825 42,825
Licenses and permits 1,668,737 1,668,737
Use of money and property (717,795) (93,471) (37,155) (69,849) (918,270) Charges for services 1,163,071 727,939 58,672 8,222 1,957,904 Other, donations, and reimbursements 77,883 68,532 243,097 54,237 443,749 Total Revenues 28,606,634 8,751,808 2,365,666 1,799,562 41,523,670

EXPENDITURES
Current:

General government 9,348,142 9,348,142
Public safety 11,182,351 84,698 11,267,049
Streets and roads 3,345,429 2,500 3,347,929
Community development 472,042 244,491 716,533
Community services 5,744,064 5,744,064
Debt service:

Principal retirement 767,274 767,274
Interest and fiscal charges 78,723 78,723
Total Expenditures 21,002,535 5,744,064 3,345,429 1,177,686 31,269,714 Excess of Revenues over
(under) Expenditures 7,604,099 3,007,744 (979,763) 621,876 10,253,956

OTHER FINANCING SOURCES (USES)
Transfers in 6,347,770 1,140,349 3,321,569 819,466 11,629,154 Transfers out (8,424,806) (1,453,155) (1,519,911) (1,091,852) (12,489,724) Total Other Financing
Sources (Uses) (2,077,036) (312,806) 1,801,658 (272,386) (860,570) Net Change in Fund Balances 5,527,063 2,694,938 821,895 349,490 9,393,386 Fund Balances (deficit), Beginning of
Fiscal Year 9,983,814 1,273,797 (337,488) 9,725,536 20,645,659 Fund Balances, End of Fiscal Year $ 15,510,877 $ 3,968,735 $ 484,407 $ 10,075,026 $ 30,039,045 Funds
Governmental
Nonmajor
Services

CITY OF HEALDSBURG

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
For the Fiscal Year Ended June 30, 2022
Community
Special Revenue
Fund
Capital Projects
Fund
See Accompanying Notes to Basic Financial Statements
20 6.H.a
Packet Pg. 131 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Net change in fund balances - total governmental funds $ 9,393,386 Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of these assets is allocated over their estimated useful lives and reported as depreciation expense. The amount by which capital outlay exceeded depreciation in the current period as follows:

Capital outlay $7,719,311
Depreciation (2,920,035) 4,799,276
In governmental funds, repayments of long-term debt are reported as expenditures.

In the government-wide statements, repayments of long-term debt are reported as reductions of liabilities. 767,274
Other postemployment benefits reported in the governmental funds includes cash payments made into the trust fund and payments on behalf of retirees. In the Statement of Activities, OPEB expense includes the change in the net OPEB liability, and related change in OPEB amounts for deferred outflows of resources and deferred inflows of resources. 65,676
Internal service funds are used by management to charge the costs of certain activities, such as insurance and vehicle maintenance, to individual funds. The net revenue (expense) of the internal service funds is reported with governmental activities. 752,198
In governmental funds, pension costs are recognized when employer contributions are made.

In the statement of activities, pension costs are recognized on the accrual basis. This fiscal year, the difference between accrual-basis pension costs and actual employer contributions was: (1,922,741) Some revenues reported in the Statement of Activities are not considered available to finance current expenditures and therefore are not reported as revenues in the governmental funds. 927,895 Change in net position of governmental activities $ 14,782,964 For the Fiscal Year Ended June 30, 2022

CITY OF HEALDSBURG

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF ACTIVITIES
See Accompanying Notes to Basic Financial Statements
21 6.H.a
Packet Pg. 132 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Water Sewer Electric Non-major
Fund Fund Fund Airport Fund
ASSETS
Current Assets:

Cash and investments $ 4,046,412 $ 7,729,479 $ 13,244,321 $ 242,236 Cash and investments with fiscal agents 3 8
Pension stabilization investments 512,982 752,061 882,291 Investment in NCPA Reserves 5,912,910
Accounts receivable 947,938 1,292,744 2,272,918 61,339
Loans and notes receivable
Interest receivable 8,366 15,893 27,597 498
Inventory 77,564 20,920 2,102,363 51,618
Due from other funds 2,368,244 1,261,443
Total Current Assets 5,593,265 12,179,349 25,703,843 355,691 Noncurrent Assets:

Right to use leased assets, net
Capital assets
Land 310,781 766,902 48,360 119,834
Construction in progress 74,060 1,649,520 270,921 50,037 Depreciable buildings and improvements, net 233,398 43,556 17,141 468,232 Depreciable utility systems, net 22,924,663 55,175,436 17,991,125 Depreciable operations, net 2,747,963
Depreciable equipment, net 273,135 616,000 379,971
Total Noncurrent Assets 23,816,037 58,251,414 18,707,518 3,386,066 Total Assets 29,409,302 70,430,763 44,411,361 3,741,757 Deferred Outflows of Resources:

Deferred loss on debt refunding 711,616
OPEB related 19,477 23,574 20,987
Pension related 620,736 620,736 859,480
Total deferred outflows of resources 640,213 1,355,926 880,467

LIABILITIES
Current Liabilities:

Accounts payable and accrued liabilities 110,325 292,304 292,525 37,382 Due to other funds 1,121,801
Deposits payable 14,732 1,100 152,291 18,367
Retentions payable 71,661
Bonds payable - current 813,341 1,221,984 126,294
Loan payable - current 118,992
Lease liabilities - current
Capital lease payable - current
Claims payable - current
Interest payable 61,123 179,491 3,926
Compensated absences
Total Current Liabilities 999,521 2,888,341 694,028 55,749 Noncurrent Liabilities
Bonds payable 4,933,000 19,016,599
Loan payable 1,451,330
Capital lease payable
Lease liabilities
Claims payable
OPEB 96,809 117,172 104,311
Net pension liability 2,065,017 2,065,017 2,859,254
Compensated absences
Total Noncurrent Liabilities 7,094,826 21,198,788 4,414,895 Total Liabilities 8,094,347 24,087,129 5,108,923 55,749 Deferred Inflows of Resources:

OPEB related 45,580 55,166 49,112
Pension related 1,878,728 1,878,728 2,601,316
Total deferred inflows of resources 1,924,308 1,933,894 2,650,428

NET POSITION
Net investment in capital assets 18,165,040 38,036,778 18,707,518 3,386,066 Restricted 3,418,244 7,732,998 5,382,487
Unrestricted (1,552,424) (4,110) 13,442,472 299,942
Total Net Position $ 20,030,860 $ 45,765,666 $ 37,532,477 $ 3,686,008

CITY OF HEALDSBURG

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
June 30, 2022
Enterprise Funds
See Accompanying Notes to Basic Financial Statements
22 6.H.a
Packet Pg. 133 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Governmental
Activities
Internal
Totals Service Funds
$ 25,262,448 $ 7,107,453
11 2,147,334
5,912,910
4,574,939 104,732
2,533
52,354 9,572
2,252,465 16,496
3,629,687
43,832,148 7,240,786
160,028
1,245,877
2,044,538
762,327 1,933,313
96,091,224
2,747,963
1,269,106 4,562,212
104,161,035 6,655,553
147,993,183 13,896,339
711,616
64,038
2,100,952
2,876,606
732,536 795,411
1,121,801 21,784
186,490 30,000
71,661
2,161,619
118,992
71,442
467,793
137,942
244,540
716,822
4,637,639 2,241,194
23,949,599
1,451,330
479,600
88,373
252,462
318,292
6,989,288
1,763,873
32,708,509 2,584,308
37,346,148 4,825,502
149,858
6,358,772
6,508,630
78,295,402 5,548,345
16,533,729
12,185,880 3,522,492
$ 107,015,011 $ 9,070,837

23 6.H.a
Packet Pg. 134 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Water Sewer Electric Non-major
Fund Fund Fund Airport Fund

OPERATING REVENUES
Charges for services $ 4,612,289 $ 7,858,559 $ 12,577,514 $ 193,306 Development fees 1,014,958 2,719,597 45,010
Rental income 147,423
Intergovernmental 4,994 33,367 108,016
Other 100,109 50,455 1,031,945 4,930
Total Operating Revenues 5,732,350 10,661,978 13,654,469 453,675

OPERATING EXPENSES
Purchase of power 5,585,112
Salaries and benefits 3,086,106 3,791,617 3,871,218 28,557 Maintenance and operations 1,921,203 1,945,251 3,418,465 221,514 Administration 888,464 1,226,291 1,387,129 83,774
Amortization
Depreciation 804,681 2,318,833 562,753 125,736
Total Operating Expenses 6,700,454 9,281,992 14,824,677 459,581 Operating Income (loss) (968,104) 1,379,986 (1,170,208) (5,906)

NON-OPERATING REVENUES (EXPENSES)
Investment income (loss) (123,568) (210,310) (238,744) (3,630) Interest expense (260,542) (758,586) (17,039)
Gain (loss) on sale of fixed assets (2,690) (808) (2,797) Total Non-operating Revenue (Expenses) (386,800) (969,704) (258,580) (3,630) NET INCOME (LOSS) BEFORE TRANSFERS (1,354,904) 410,282 (1,428,788) (9,536)

TRANSFERS
Transfers in 1,601,836 802,498 3,850,060 5,003
Transfers out (1,212,616) (888,278) (4,122,487) (6,134) Total Transfers 389,220 (85,780) (272,427) (1,131)
Change in Net Position (965,684) 324,502 (1,701,215) (10,667) Net Position, Beginning of Fiscal Year 20,996,544 45,441,164 39,233,692 3,696,675 Net Position, End of Fiscal Year $ 20,030,860 $ 45,765,666 $ 37,532,477 $ 3,686,008

CITY OF HEALDSBURG

STATEMENT OF REVENUES,

EXPENSES, AND CHANGES IN NET POSITION

PROPRIETARY FUNDS
For the Fiscal Year Ended June 30, 2022
Enterprise Funds
See Accompanying Notes to Basic Financial Statements
24 6.H.a
Packet Pg. 135 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Governmental
Activities
Internal
Totals Service Funds
$ 25,241,668 $ 5,755,206
3,779,565
147,423
146,377
1,187,439 26,657
30,502,472 5,781,863
5,585,112
10,777,498 2,322,031
7,506,433 2,032,621
3,585,658 441,167
72,107
3,812,003 1,265,754
31,266,704 6,133,680
(764,232) (351,817)
(576,252) 146,568
(1,036,167) (1,023)
(6,295) 127,782
(1,618,714) 273,327
(2,382,946) (78,490)
6,259,397 898,981
(6,229,515) (68,293)
29,882 830,688
(2,353,064) 752,198
109,368,075 8,318,639
$ 107,015,011 $ 9,070,837

25 6.H.a
Packet Pg. 136 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Water Sewer Electric Non-major
Fund Fund Fund Airport Fund

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers $ 5,732,015 $ 10,606,551 $ 12,437,094 $ 394,835 Receipts from other operating activities 100,109 50,455 1,031,945 4,930 Payments to suppliers (2,975,842) (2,843,884) (10,995,925) (300,088) Payments to employees (2,478,486) (3,037,049) (3,017,489) (28,557) Net Cash Provided (Used) by Operating Activities 377,796 4,776,073 (544,375) 71,120

CASH FLOWS FROM NON-CAPITAL AND RELATED

FINANCING ACTIVITIES
Interfund borrowing 113,313 113,313
Transfers in 1,601,836 802,498 3,850,060 5,003
Transfers out (1,212,616) (888,278) (4,122,487) (6,134) Principal payment on debt (Pension obligation bonds) (88,509) (88,749) (117,244) Loans repaid (issued)
Net Cash Provided for (Used by) Non-Capital and
Related Financing Activities 300,711 (61,216) (276,358) (1,131)

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES
Proceeds from capital lease
Lease payments
Payments on capital leases
Principal payments on debt (687,000) (1,055,000) (118,696) Interest paid (267,699) (745,780) (17,336)
Cash received from sale of capital assets
Acquisition and construction of capital assets (410,072) (1,560,421) (4,555,359) (50,036) Net Cash Used by Capital and Related Financing Activities (1,364,771) (3,361,201) (4,691,391) (50,036)

CASH FLOWS FROM INVESTING ACTIVITIES
Investment income (loss) (127,137) (217,863) (246,816) (3,891) Net Cash Provided (Used) by Investing Activities (127,137) (217,863) (246,816) (3,891) Increase (Decrease) in cash and cash equivalents (813,401) 1,135,793 (5,758,940) 16,062 Cash and Cash Equivalents, Beginning of Fiscal Year 5,372,798 7,345,755 25,798,462 226,174 Cash and Cash Equivalents, End of Fiscal Year $ 4,559,397 $ 8,481,548 $ 20,039,522 $ 242,236

RECONCILIATION OF CASH AND CASH EQUIVALENTS
Cash and investments $ 4,046,412 $ 7,729,479 $ 13,244,321 $ 242,236 Cash and investments with fiscal agents 3 8
Pension stabilization investments 512,982 752,061 882,291 Investment in NCPA Reserves 5,912,910
Total Cash and Cash Equivalents $ 4,559,397 $ 8,481,548 $ 20,039,522 $ 242,236

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

Operating income (loss) $ (968,104) $ 1,379,986 $ (1,170,208) $ (5,906) Adjustments to reconcile operating income (loss) to
net cash provided (used) by operating activities:

Depreciation and amortization 804,681 2,318,833 562,753 125,736 Changes in assets and liabilities:
(Increase) decrease in accounts receivables 99,774 (4,972) (185,430) (53,910) (Increase) decrease in inventory (12,557) (123) (637,196) (20,496) (Increase) decrease in prepaid items 1,033 10,700
(Increase) decrease in deferred outflows of resources - OPEB related 5,206 (21,811) 3,696 (Increase) decrease in deferred outflows of resources - pension related 48,760 48,760 67,514 Increase (decrease) in accounts payable
and accrued liabilities (48,623) 256,120 (7,225) 23,484 Increase (decrease) in deposits payable 1,792 32,884 2,212 Increase (decrease) in retention payable (107,820) 71,661 (4,382) Increase (decrease) in claims payable
Increase (decrease) in OPEB (52,981) 106,473 (45,479)
Increase (decrease) in net pension liabilitity (1,210,789) (1,210,789) (1,676,477) Increase (decrease) in compensated absences
Increase (decrease) in deferred inflows of resources - OPEB related 40,276 54,787 43,808 Increase (decrease) in deferred inflows of resources - pension related 1,777,148 1,777,148 2,460,667 Net Cash Provided by Operating Activities $ 377,796 $ 4,776,073 $ (544,375) $ 71,120

NONCASH CAPITAL AND RELATED FINANCING ACTIVITIES
Amortization related to deferred loss on debt refunding $ - $ 54,740 -$ -$ Amortization of bond premium - 31,384 - -
Amortization of right to use leased assets - - - -

CITY OF HEALDSBURG

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
For the Fiscal Year Ended June 30, 2022
Enterprise Funds
See Accompanying Notes to Basic Financial Statements
26 6.H.a
Packet Pg. 137 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Governmental
Activities
Internal
Totals Service Funds
$ 29,170,495 $ 5,815,781
1,187,439 26,657
(17,115,739) (2,390,894)
(8,561,581) (2,348,459)
4,680,614 1,103,085
226,626 (276,378)
6,259,397 898,981
(6,229,515) (68,293)
(294,502)
5,094
(37,994) 559,404
1,403,669
(72,320)
(478,341)
(1,860,696)
(1,030,815) (1,023)
127,782
(6,575,888) (1,671,477)
(9,467,399) (691,710)
(595,707) 142,572
(595,707) 142,572
(5,420,486) 1,113,351
38,743,189 5,994,102
$ 33,322,703 $ 7,107,453
$ 25,262,448 $ 7,107,453
11 2,147,334
5,912,910
$ 33,322,703 $ 7,107,453
$ (764,232) $ (351,817)
3,812,003 1,337,861
(144,538) (46,251)
(670,372) (9,007)
11,733 16,497
(12,909)
165,034
223,756 233,460
36,888
(40,541)
(51,230)
8,013
(4,098,055)
(26,428)
138,871
6,014,963
$ 4,680,614 $ 1,103,085
$ - $ -
- -
- 72,107
27 6.H.a
Packet Pg. 138 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Fiduciary Funds
ASSETS
Cash and investments $ 3,666,303
Cash and investments with fiscal agents 2,518,666
Accounts receivable 13,622
Interest receivable 6,725
Loans and notes receivable 3,052,667
Capital assets, net of depreciation 528,300
Total Assets 9,786,283

LIABILITIES
Accounts payable 3,677
Interest payable 614,770
Noncurrent liabilities
Due within one year 2,464,621
Due in more than one year 34,595,450
Total Liabilities 37,678,518

NET POSITION
Net position held in trust $ (27,892,235)

CITY OF HEALDSBURG

FIDUCIARY FUNDS
June 30, 2022

STATEMENT OF NET POSITION
See Accompanying Notes to Basic Financial Statements
28 6.H.a
Packet Pg. 139 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Fiduciary Funds
Additions
Property taxes $ 3,909,586
Use of money and property 76,796
Total Revenues 3,986,382
Deductions
Community development 261,661
Interest expense 1,326,038
Total Deductions 1,587,699
Change in Net Position 2,398,683
Net Position, beginning (30,290,918)
Net Position, ending $ (27,892,235)

CITY OF HEALDSBURG

STATEMENT OF CHANGES IN NET POSITION

FIDUCIARY FUNDS
For the Fiscal Year Ended June 30, 2022
See Accompanying Notes to Basic Financial Statements
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NOTES TO THE BASIC FINANCIAL STATEMENTS

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Packet Pg. 143 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 1 Summary of Significant Accounting Policies
The financial statements of the City of Healdsburg (City) have been prepared in conformity with accounting principles generally accepted in the United States of America (USGAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standardsetting body for establishing governmental accounting and financial reporting principles. The more significant of the government’s accounting policies are described below.

A. Reporting Entity
The basic financial statements of the City of Healdsburg (City) include the financial activities of the City and its component unit: the Healdsburg Public Financing Authority (HPFA).

The criteria used in determining the scope of the reporting entity are based on the provisions of Governmental Accounting Standards Board Statement (GASB) No.14 as amended by GASB No. 39, No. 61 and No. 80. The City of Healdsburg is the primary government unit. Component units are those entities which are financially accountable to the primary government, either because the City appoints a voting majority of the component units’ Board or because the component unit will provide a financial benefit or impose a financial burden on the City.

The component unit has been accounted for as a “blended” component unit of the City. Despite being legally separate, the HPFA is so intertwined with the City that it is, in substance, part of the City’s operations. Accordingly, the balances and transactions of this component unit are reported within the funds of the City. HPFA transactions are recorded in the Sewer Enterprise Fund. The following criteria were used in determining that the component unit was blended:

The members of the City Council or other members appointed by the City Council act as governing body of the HPFA. In addition, the HPFA provide services, which benefit the City. No separate financial statements are issued for HPFA.

The City participates in one joint power activity and one pooled arrangement through formally organized and separate entities. The financial activities of the Northern California Power Agency and the Redwood Empire Municipal Insurance Fund are not included in the accompanying basic financial statements as they are administered by boards separate from and independent of the City.

The government-wide financial statements (i.e. the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the primary government and its component units. Certain eliminations have been made as prescribed by GASB Statement No. 34 regarding interfund activities, payables, and receivables. All internal balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and grant 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.
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Packet Pg. 144 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 1 Summary of Significant Accounting Policies (Continued) B. Government-wide and Fund Financial Statement
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.

Separate financial statements are provided for governmental funds, the proprietary fund, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental 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 (i.e., the statement of net position and the statement of activities) report information about the reporting government as a whole except for its fiduciary activities. 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. Likewise, the primary government (including its blended component units) is reported separately from discretely presented component units for which the primary government is financially accountable. The City has no discretely presented component units. For the most part, the effect of interfund activity has been removed from these statements.

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.

The fund financial statements provide information about the City’s funds, including fiduciary funds and blended component units. Separate statements for each fund category – governmental, proprietary, and fiduciary – are presented. The emphasis of fund financial statements is on major individual funds, each of which is displayed in a separate column. All remaining governmental funds are aggregated and reported as nonmajor funds.

Proprietary fund financial statements include a Statement of Net Position, a Statement of Revenues, Expenses, and Changes in Net Position, and a Statement of Cash Flows for all proprietary funds.

Internal service funds are also presented in these statements. Internal service balances and activities have been allocated between governmental activities and business-type activities in the government-wide financial statements. These internal service funds account for charges to other funds and departments for insurance, maintenance, and information services.

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Packet Pg. 145 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 1 Summary of Significant Accounting Policies (Continued) C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) 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 and fiduciary fund statements. Under the economic resources measurement focus, all assets and liabilities (whether current or noncurrent) associated with their activity are included on their balance sheets. Operating statements present increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange include property taxes, grants, entitlements, and donations. On the accrual basis, revenue from property taxes is recognized in the fiscal year in which the taxes are levied. Revenue from grants, entitlements, and donations are recognized in the fiscal year in which all the eligibility requirements have been satisfied.

Proprietary funds distinguish operating revenues from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary funds principal ongoing operations. The principal operating revenues of the enterprise funds are charges to customers for sales and services. Operating expenses for proprietary 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 nonoperating revenues and expenses.

When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first, then unrestricted resources, as they are needed.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under the current financial resources measurement focus, only current assets and current liabilities are generally included on their balance sheets. The reported fund balance (net current assets) is considered to be a measure of “available spendable resources”. Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period. Noncurrent portions of long-term receivables due to governmental funds are reported on their balance sheets in spite of their spending measurement focus.

However, 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 revenue represented by noncurrent receivables is deferred until they become current receivables.

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Packet Pg. 146 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 1 Summary of Significant Accounting Policies (Continued) C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) Under the modified accrual basis of accounting, revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government 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 a liability is incurred, except for principal and interest on long-term liabilities, claims payable, and compensated absences which are recognized as expenditures to the extent they have matured.

Capital asset acquisitions are reported as expenditures in governmental funds and proceeds of longterm liabilities are reported as other financing sources.

Property taxes, sales 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. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government.

Fiduciary funds focus on net position and changes in net position. Trust funds use the flow of economic resources measurement focus and the accrual basis of accounting, except for the recognition of certain liabilities of defined benefit pension plans. Agency funds also use the accrual basis of accounting, but, since they are custodial in nature and do not involve the measurement of results of operations, they do not have a measurement focus. The City has no agency funds.

Fund Classifications - The funds designated as major funds are determined by a mathematical calculation consistent with GASB Statement No. 34.

Major Governmental Funds
The General Fund is the primary operating fund of the City. It is used to account for all revenues and expenditures that are not required to be accounted for in another fund.

The Community Services Special Revenue Fund accounts for Transient Occupancy Tax funds received that are restricted for community services.

The Street Capital Project Fund accounts for the acquisition and construction of major streets and roads capital projects throughout the City.

Major Enterprise Funds
The Water Fund accounts for the activities of providing water utilities to the residents of the City.

The Sewer Fund accounts for the activities of providing sewer utilities to the residents of the City.

The Electric Fund accounts for the activities of the electric distribution operations. 34 6.H.a
Packet Pg. 147 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 1 Summary of Significant Accounting Policies (Continued) C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) The City’s fund structure includes the following fund types:

Governmental Fund Types
Special Revenue Funds are used to account for and report proceeds of specific revenue sources that are restricted or committed to expenditure for specified purposes other than debt service or capital projects. These funds are required by statute or ordinance to finance particular functions or activities of government.

Debt Service Funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditures for principal, interest, and related costs on long-term obligations.

Capital Projects Funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditures for capital outlays, including the acquisition or construction of capital facilities and other capital assets (other than those financed by proprietary funds and trust funds).

Permanent Funds are used to account for and report financial resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support City programs.

Proprietary Fund Types
Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses including depreciation) of providing goods or services to the general public on a continuing basis are financed or recovered primarily through user charges.

Internal Service Funds are used to account for the financing of special activities that provide services within the City. These activities include insurance and benefits, vehicle maintenance, information services, and building maintenance.

Fiduciary Fund Types
Private Purpose Trust Funds are used to report trust arrangements under which principal and income benefits to support private organizations or other governments.

Custodial Funds are used to account for assets held by the City as an agent for individuals, private organizations, or other governments.

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Packet Pg. 148 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 1 Summary of Significant Accounting Policies (Continued) D. Assets, Deferred Outflows, Liabilities, Deferred Inflows, Net Position, or Equity Cash and Investments
The City pools idle cash from all funds for the purpose of increasing income through investment.

Earnings from such investments are allocated to the respective funds on the basis of applicable cash balances of each fund.

In compliance with the applicable State statute, the Statement of Investment Policy is adopted annually by the City Council. Investments authorized under the Investment Policy include:
 Local Agency Investment Fund (LAIF) – State of California Investment Pool  Sonoma County Pooled Fund
 U.S. Treasury Obligations
 U.S. Government Agency Issues
 Certificates of Deposit
 Money Market Funds
 Medium-term Notes
 Commercial Paper
 Repurchase Agreements
The City adopted the provisions of Governmental Accounting Standards Board (GASB) Statement No. 31, “Accounting and Financial Reporting for Certain Investments and External Pools”, which require governmental entities to report certain investments at fair value in the balance sheet and recognize the corresponding change in the fair value of investments in the year in which the change occurred.

The City’s investments are carried at fair value which approximates cost. The fair value of equity and debt securities is determined based on sales prices or bid-and-asked quotations from SECregistered securities exchanges or NASDAQ dealers. LAIF determines the fair value of its portfolio quarterly and reports a factor to the City; the City applies that factor to convert its share of LAIF from amortized cost to fair value. Changes in fair value are allocated to each participating fund.

For purposes of the statement of cash flows for the proprietary fund, all highly liquid investments (including restricted assets) with a maturity of three months or less when purchased are considered cash equivalents.

Interfund Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year is referred to as interfund receivables/interfund payables (i.e., the current portion of interfund loans) or advances to/from other funds (the noncurrent portion of interfund loans). All other outstanding balances between funds are reported as interfund receivables or interfund payables.
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Packet Pg. 149 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 1 Summary of Significant Accounting Policies (Continued) D. Assets, Deferred Outflows, Liabilities, Deferred Inflows, Net Position, or Equity (Continued) Encumbrances
Encumbrance accounting is employed as an extension of the budgetary process. This method records purchase orders, contracts, and other commitments for the expenditure of funds in order to reserve that portion of the applicable appropriation. The City Council honors encumbrances outstanding at fiscal year-end.

Receivables and Payables
Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in the applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources.

All trade and tax receivables are shown net of an allowance for uncollectible accounts if applicable, and estimated refunds due.

Lease Receivable
The City’s lease receivable is measured at the present value of lease payments expected to be received during the lease term. Under the lease agreement, the City may receive variable lease payments that are dependent upon the lessee’s revenue. The variable payments are recorded as an inflow of resources in the period the payment is received.

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

Inventory
Inventory is valued at cost using the weighted average method. Inventory of the Enterprise Funds consists primarily of materials and supplies for utility operations.

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

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Packet Pg. 150 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 1 Summary of Significant Accounting Policies (Continued) D. Assets, Deferred Outflows, Liabilities, Deferred Inflows, Net Position, or Equity (Continued) Other Postemployment Benefits (OPEB)
For purposes of measuring the total OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used: June 30, 2022 Valuation Date, June 30, 2022 Measurement Date, July 1, 2021 through June 30, 2022 Measurement Period. Investments are reported at fair value.

Property Taxes
Property Tax Levy, Collection and Maximum Rates - The State of California (State) Constitution Article XIII A provides that the combined maximum property tax rate on any given property may not exceed one percent of its assessed value unless an additional amount for general obligation debt has been approved by voters.

Assessed value is calculated at 100 percent of market value as defined by Article XIII A and may be adjusted by no more than two percent per year unless the property is sold or transferred. The State Legislature has determined the method of distribution of receipts from a one percent tax levy among the counties, cities, school districts, and other districts.

Sonoma County assesses properties, bills for, and collects secured and unsecured property taxes as follows:

Secured Unsecured
Lien dates January 1 January 1
Levy dates July 1 July 1
Due dates 50% on November 1, 50% on February 1 July 1
Delinquent as of December 10 (for Nov.), April 10 (for Feb.) August 31 The term “unsecured” refers to taxes on personal property. These taxes are secured by liens on the property being taxed. The City accrues only those taxes, which are levied for the tax year and received within sixty days after fiscal year-end.

Property Tax Administration Fees – The State of California FY 1990-91 Budget Act authorized counties to collect an administrative fee for collection and distribution of property taxes. Property taxes are recorded as net of administrative fees withheld during the fiscal year.

Claims Payable
The City reports its risk activities in the Insurance and Benefit Service Fund for its workers compensation and Building Maintenance Fund for its general liability. When it is probable that a claim liability has been incurred at fiscal year-end, and the amount of the loss can be reasonably estimated, the City records the estimated loss, net of any insurance coverage under its self-insurance program. Estimated claims losses, if any, include an accrual for IBNR (“incurred but not reported”) claims. Small dollar claims are recorded as expenditures when paid. 38 6.H.a
Packet Pg. 151 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 1 Summary of Significant Accounting Policies (Continued) D. Assets, Deferred Outflows, Liabilities, Deferred Inflows, Net Position, or Equity (Continued) Prepaid Items
Payments to vendors that reflect costs applicable to future accounting periods are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital Assets (including infrastructure) are recorded at cost where historical records are available and at an estimated original cost where no historical records exist. Donated capital assets received prior to the implementation of GASB Statement No. 72 were recorded at fair value on the date of donation. Donated capital assets received subsequent to the implementation of GASB Statement No. 72 are recorded at acquisition value as of the date received. Generally, capital asset purchases in excess of $5,000 are capitalized if they have an expected useful life of 3 years or more.

Capital assets include additions to public domain (infrastructure) including certain improvements such as pavement, curb and gutter, sidewalks, traffic control devices, bridges, and right-of-way corridors within the City.

Capital assets used in operations are depreciated over their estimated useful lives using the straightline method in the Government-wide Financial Statements and in the Fund Financial Statements of the Proprietary Funds. Depreciation is charged as an expense against operations and accumulated depreciation is reported on the statement of net position. The lives used for depreciation purposes of each capital asset class are:

Buildings 10 - 30 years
Improvements other than buildings 10 years
Water distribution lines 10 - 50 years
Vehicles 3 -7 years
Machinery and equipment 10 years
Office furniture, computers, and equipment 3 - 10 years Leased property 5 - 10 years
Infrastructure 50 years
Right to Use Assets
The City has recorded right to use lease assets as a result of implementing GASB Statement No.

87. The right to use assets are initially measured at an amount equal to the initial measurement of the related lease liability plus any lease payments made prior to the lease term, less lease incentives, and plus ancillary charges necessary to place the lease into service. The right to use assets are amortized on a straight-line basis over the life of the related lease.

39 6.H.a
Packet Pg. 152 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 1 Summary of Significant Accounting Policies (Continued) D. Assets, Deferred Outflows, Liabilities, Deferred Inflows, Net Position, or Equity (Continued) Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position and balance sheet of governmental funds will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period and so will not be recognized as an outflow of resources (expense/ expenditure) until then. The City has three types of items that qualify for reporting in this category.

The first item is the deferred loss on debt refunding which is reported in the government-wide statement of net position and the proprietary fund statement of net position. A deferred loss on debt refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. The second item is the deferred assets of the City’s pension plans investments as determined by California Public Employees’ Retirement System (CalPERS) in accordance with GASB Statement No. 68, which is reported in the government-wide statement of net position and the proprietary fund statement of net position. The third item is the deferred inflows/outflows associated with the City’s OPEB plan in accordance with GASB Statement No. 75, which is reported in the government-wide statement of net position. Please see the accompanying Notes 11 and 14 to the financial statements for more details on these amounts.

In addition to liabilities, the statement of net position and balance sheet of governmental funds 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 an inflow of resources (revenue) until that time. The City has several items that meet the criterion for this category - prepaid taxes, property taxes receivable, leases, and pension and OPEB deferrals.

Under the modified accrual basis of accounting, it is not enough that revenue has been earned if it is to be recognized as revenue of the current period. Revenue must also be susceptible to accrual; it must be both measurable and available to finance expenditures of the current fiscal period. If assets are recognized in connection with a transaction, but those assets are not yet available to finance expenditures of the current fiscal period, then the assets must be offset by a corresponding deferred inflow of resources. This type of deferred inflow is unique to governmental funds, since it is tied to the modified accrual basis of accounting, which is used only in connection with governmental funds.

Compensated Absences
Vested Vacation and Sick Leave obligations are fully funded and recorded in the Insurance and Benefit Internal Service Fund as accrued compensated absences.

40 6.H.a
Packet Pg. 153 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 1 Summary of Significant Accounting Policies (Continued) D. Assets, Deferred Outflows, Liabilities, Deferred Inflows, Net Position, or Equity (Continued) Long-Term Obligations
In the government-wide financial statements, and proprietary type 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.

Bonds payable are reported net of the applicable bond premium or discount. Amortization of bond premiums and discounts are included in interest expense. Debt from direct placements and direct borrowings are disclosed as such in the notes to the financial statements.

In the fund financial statements, governmental fund types recognize bond premiums and discounts during the period issued. The face amount of debt issued is reported as other financing sources.

Premiums received are reported as other financing sources, while discounts are reported as other financing uses.

Net Position
GASB Statement No. 63 requires that the difference between assets added to the deferred outflows of resources and liabilities added to the deferred inflows of resources be reported as net position.

Net position is classified as either net investment in capital assets, restricted, or unrestricted.

In the government-wide financial statements, proprietary fund financial statements, and fiduciary fund financial statements, net position is reported in three categories: net investment in capital assets, restricted, and unrestricted. Net position that is net investment in capital assets consists of capital assets, net of accumulated depreciation, and reduced by the outstanding principal of related debt. Restricted net position represents the portion of net position that has external constraints placed on it by parties outside of the City, such as creditors, grantors, contributors, or laws and regulations of other governments, or through constitutional provisions or enabling legislation.

Unrestricted net position consists of net position that does not meet the definition of net investment in capital assets or restricted net position.

Fund Balance
Fund balance is divided into five classifications based primarily on the extent to which the City is bound to observe constraints imposed upon the use of the resources in the governmental funds. The classifications are as follows:

Nonspendable – The nonspendable fund balance category includes amounts that cannot be spent because they are not in spendable form, or legally or contractually required to be maintained intact.

The “not in spendable form” criterion includes items that are not expected to be converted to cash.

It also includes the long-term amount of interfund loans.

Restricted – Fund balance is reported as restricted when constraints placed on the use of resources are either externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or is imposed by law through constitutional provisions or enabling legislation (City ordinances).
41 6.H.a
Packet Pg. 154 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 1 Summary of Significant Accounting Policies (Continued) D. Assets, Deferred Outflows, Liabilities, Deferred Inflows, Net Position, or Equity (Continued) Fund Balance (Continued)
Enabling legislation authorizes the City to assess, levy, charge, or otherwise mandates payment of resources (from external resource providers) and includes a legally enforceable requirement that those resources be used only for the specific purposes stipulated in the legislation. Legal enforceability means that the City can be compelled by an external party-such as citizens, public interest groups, or the judiciary to use resources created by enabling legislation only for the purposes specified by the legislation.

Committed – The committed fund balance classification includes amounts that can be used only for the specific purposes imposed by formal action of the City Council, as resolutions and that remain binding unless removed in the same manner. The underlying action that imposed the limitation needs to occur no later than the close of the reporting period. In contrast to fund balance that is restricted by enabling legislation, committed fund balance classification may be redeployed for other purposes with appropriate due process. Constraints imposed on the use of committed amounts are imposed by City Council, separate from the authorization to raise the underlying revenue; therefore, compliance with these constraints is not considered to be legally enforceable.

Committed fund balance also incorporates contractual obligations to the extent that existing resources in the fund have been specifically committed for use in satisfying those contractual requirements.

Assigned – Amounts in the assigned fund balance classification are intended to be used by the City for specific purposes but do not meet the criteria to be classified as restricted or committed. In governmental funds other than the General Fund, assigned fund balance represents the remaining amount that is not restricted or committed. In the General Fund, assigned amounts represent intended uses established by City Council or a City official delegated that authority by City Charter or ordinance.

Unassigned – Unassigned fund balance is the residual classification for the General Fund and includes all spendable amounts not contained in the other classifications. In other governmental funds, the unassigned classification is used only to report a deficit balance resulting from overspending for specific purposes for which amounts had been restricted, committed, or assigned.

The City Council establishes, modifies or rescinds fund balance commitments and assignments by passage of a resolution. This is done through adoption of the budget and subsequent budget amendments that occur throughout the fiscal year.

The City’s policy is to apply restricted resources first when expenditures are incurred for purposes for which either restricted or unrestricted (committed, assigned, and unassigned) amounts are available.

Similarly, within unrestricted fund balance, committed amounts are reduced first followed by assigned, and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

42 6.H.a
Packet Pg. 155 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 1 Summary of Significant Accounting Policies (Continued) E. Estimates
The preparation of basic financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses/expenditures during the reporting period. Actual results could differ from those estimates.

F. New Accounting Pronouncements
Governmental Accounting Standard Board Statement No. 87 “Leases” GASB issued Statement No. 87, “Leases” to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This Statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease asset and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities. The City implemented GASB No. 87 “Leases” as of July 1, 2021, resulting in the recognition of a lease receivable of $248,746, a deferred inflow lease receivable of $248,746, right to use leased assets of $232,134, and a lease liability of $232,134. There was no impact upon net position. The City has elected not to restate the prior period financial statements.

G. Future Accounting Pronouncements
The City will implement the following GASB pronouncements in future fiscal years:

The provisions of Statement Number 94 “Public-Private and Public-Public Partnerships and Availability Payment Arrangements” are effective for fiscal years beginning after June 15, 2022.

The provisions of Statement Number 96 “Subscription-Based Information Technology Arrangements” are effective for fiscal years beginning after June 15, 2022.

The provisions of Statement Number 99 “Omnibus 2022” are effective for fiscal years beginning after June 15, 2023.

The provisions of Statement Number 100 “Accounting Changes and Error Corrections – an amendment of GASB Statement No. 62” are effective for fiscal years beginning after June 15, 2023.

The provisions of Statement No. 101 “Compensated Absences” are effective for fiscal years beginning after December 15, 2023.
43 6.H.a
Packet Pg. 156 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 2 Stewardship, Compliance, and Accountability
A. Budgetary Control and Accounting

General Budget Policies:

The City Council reviews and adopts an annual budget for the General, Special Revenue, Debt Service, and Capital Projects Funds. The City Council holds public hearings and may modify the appropriations by general approval. Budgeted amounts may be transferred between departments with the City Manager’s approval. The legal level of expenditure control is at the fund level.

Operating appropriations lapse at the end of each fiscal year.

The budget is reported on the same basis as the fund types and on a basis consistent with accounting principles generally accepted in the United States of America. Additional appropriations or other changes during the fiscal year may be submitted by each department for Council review and approval.

B. Excess Expenditures over Appropriations
Excess of expenditures over appropriations in individual funds are as follows:

C. Deficit Fund Balances
The North Area special revenue fund has a deficit fund balance of $13,338 that should be alleviated as additional development contributions and benefit assessments are received. The miscellaneous projects capital projects fund has a deficit fund balance of $400 that should be alleviated as additional resources are made available from various sources both intergovernmental or from within the City.

Final
Budget Expenditures Excess
Major Fund:

Community service special revenue fund 5,193,143 $ 5,744,064 $ $ 550,921 Nonmajor Funds:

Gas Tax special revenue fund 2,500 2,500
Public Safety special revenue fund 82,000 84,698 2,698
Housing successor agency special revenue fund 11,356 28,726 17,370 General debt service fund 744,467 845,997 101,530
44 6.H.a
Packet Pg. 157 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 3 Cash and Investments
Cash and investments as of June 30, 2022 are classified in the accompanying financial statements as follows:

Cash and investments as of June 30, 2022 consist of the following:

The table below identifies the investment types that are authorized for the City of Healdsburg by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California government Code or the City’s investment policy.

Statement of net position:

Cash and investments 49,320,777 $
Restricted cash and investments with fiscal agents 369,473 Pension stabilization investments 7,192,194
Fiduciary funds:

Cash and investments 3,666,303
Restricted cash and investments with fiscal agents 2,518,666 Total cash and investments 63,067,413 $
Cash on hand $ 2,079
Deposits with financial institutions 8,267,676
Pension stabilization investments 7,192,194
Investments 47,605,464
Total cash and investments $ 63,067,413
45 6.H.a
Packet Pg. 158 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 3 Cash and Investments (Continued)
A. Investments Authorized by the California Government Code and the City’s Investment Policy The investment policy allows for the above investments which have equal safety and liquidity as all other allowed investments. Maturity depends on the cash needs of the City.

B. Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustees are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy.

The table below identifies the Investment types that are authorized for investments held by bond trustee.

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 of Investment In
Authorized Investment Type Maturity Portfolio* One Issuer Bankers Acceptances 180 days 40% 10%
Certificates of Deposits 5 years 20% None
Negotiable Certificates of Deposit 5 years 30% None
Commercial Paper 270 days 25% 10%
State of California Local Agency
Investment Fund (State Pool) N/A Unlimited 75,000,000 $ Sonoma County Pooled Fund N/A 10% None
Medium Term Notes 5 years 30% None
Money Market Funds 90 days Unlimited None
Passbook Savings and Money
Market Accounts (Insured) None Unlimited None
U.S. Treasury Obligations None Unlimited None
U.S. Government Agency Issues None Unlimited None
Repurchase Agreements 30 days 10% None
Mortgage Pass-through and Asset
Backed Securities 5 years 20% None
* Excluding amounts held by bond trustee and the Pension Stabilization trustee that are not restricted by the California Government Code.
46 6.H.a
Packet Pg. 159 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 3 Cash and Investments (Continued)
B. Investments Authorized by Debt Agreements (Continued) C. 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. 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.

Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:

D. Investments with Fair Values Highly Sensitive to Interest Rate Fluctuations The City has no investments (including investments held by bond trustees) that are highly sensitive to interest rate fluctuations (to a greater degree than already indicated in the information provided above).

Maximum Maximum
Maximum Percentage of Investment In
Authorized Investment Type Maturity Portfolio One Issuer U.S. Treasury Obligations None None None
U.S. Government Sponsored
Enterprise Securities None None None
Bankers Acceptances 180 days 40% 10%
Commercial Paper 270 days 25% 10%
Money Market Funds N/A None None
Investment Contracts 30 years None None
Sonoma County Pooled Fund N/A 10% None
State of California Local Agency
Investment Fund (State Pool) N/A Unlimited 75,000,000 $ 12 Months 13 to 24 25-60 More Than
Totals or Less Months Months 60 Months
Certificates of Deposit $ 707,380 $ - -$ $ 707,380 -$
Federal Agency Securities 5,660,980 1,990,040 3,670,940 U.S. Treasury Securities 7,768,220 1,935,320 5,832,900
State Investment Pool 29,487,101 29,487,101
Medium Term Notes 1,093,642 1,093,642
Held by Fiscal Agents:

County Investment Pool 252,439 252,439
Money Market Mutual Funds 2,635,702 2,635,702
Total $ 47,605,464 $ 33,468,884 $ 3,925,360 $ 10,211,220 -$ Investment Type
Remaining maturity (in Months)
47 6.H.a
Packet Pg. 160 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 3 Cash and Investments (Continued)
E. Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an 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, the City’s investment policy, or debt agreements, and the actual rating as of fiscal year end for each investment type.

F. Concentration of Credit Risk
The investment policy of the City contains limitations on the amount that can be invested in any one issuer. There are no investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of total City investments. Since the City pooled all of its investments, there were no investments in any one issuer that represented 5% or more of total investments by reporting unit.

G. 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 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 and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits; the California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the government unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure the City’s deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

Minimum
Legal Not
Amount Rating AAA AA A Rated
Certificates of Deposit 707,380 $ N/A - $ - $ - $ 707,380 $ Federal Agency Securities 5,660,980 A 5,660,980
U.S. Treasury Securities 7,768,220 N/A 7,768,220
State Investment Pool 29,487,101 N/A 29,487,101
Medium Term Notes 1,093,642 N/A 1,093,642
Held by Fiscal Agents:

County Investment Pool 252,439 N/A 252,439
Money Market Mutual Funds 2,635,702 N/A 2,635,702
Total 47, $ 16,064,902 605,464 $ 1,093,642 $ -$ 30,446,920 $ Rating as of Fiscal Year End
Investment Type
48 6.H.a
Packet Pg. 161 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 3 Cash and Investments (Continued)
G. Custodial Credit Risk (Continued)
The City’s deposits with financial institutions in excess of federal depository insurance limits are legally required by the California Government Code, to be collateralized as noted above.

As of June 30, 2022, the City investments in the following investment types were held by the same broker-dealer (counterparty) that was used by the City to buy securities:

H. 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.

I. Fair Value Measurement
The City categorizes its fair value measurements within the fair value hierarchy established by accounting principles generally accepted in the United States of America. These principles recognize a three-tiered fair value hierarchy, as follows:
 Level 1: Investments reflect prices quoted in active markets;  Level 2: Investments reflect prices that are based on a similar observable asset either directly or indirectly, which may include inputs in markets that are not considered active; and,  Level 3: Investments reflect prices based upon unobservable sources.

The City has the following recurring fair value measurements as of June 30, 2022:

The City also had investments in LAIF, money market mutual funds, and the Sonoma County Pool, however, these investments are not required to be measured under Level 1, 2, or 3.

Amount
Certificates of deposit $ 707,380
Federal agency securities 5,660,980
U.S. Treasury securities 7,768,220
Medium term notes 1,093,642
Investment Type
Totals
Quoted Prices in
Active Markets
for Identical
Assets (Level 1)
Significant
Other
Observable
Inputs (Level 2)
Significant
Unobservable
Inputs (Level 3)
Medium term notes 1,093,642 $ $ - $ 1,093,642 $ -
Certificates of deposit 707,380 707,380
Debt Securities
U.S. Treasury securities 7,768,220 7,768,220
Federal agency securities 5,660,980 5,660,980
Total 15,230,222 $ 7,768,220 $ 7,462,002 $ $ -
Investments by fair value
49 6.H.a
Packet Pg. 162 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 3 Cash and Investments (Continued)
J. Pension Stabilization Investment Program
Investments of funds held in the Pension Stabilization Investment Program are governed by the Investment Guidelines Document for the investment account and by the agreement for administrative services with the Public Agency Retirement Services (PARS), rather than the general provisions of the California Government Code or the City’s investment policy. The Pension Stabilization Investment Program’s investment policy is established and can be modified by the City. The goal of the Pension’s investment program is to provide a reasonable level of growth which, will result in sufficient assets to pay the present and future obligations of the City’s retirement Plan. The assets in this program will eventually be used to fund Pension Plan obligations for assets managed in the CalPERS Trust. The assets are also available to mitigate the potential negative impact of future rate hikes from CalPERS. The account’s risk tolerance has been rated moderately conservative, which demonstrates that the account can accept some price fluctuations to pursue its investment objectives.

As for duration, the investment manager will maintain the portfolio duration within +/- 25% of the benchmark duration at all times. The benchmark duration is the BC Aggregate Bond benchmark. At June 30, 2022, the benchmark duration was 6.43, and the plan’s duration was 6.20. The target asset allocation of the portfolio is 20-40% to equity investments, 50-80% to fixed income investments, and 0- 20% to cash. Specifically identifiable investments are recorded by the Trustee in its records. All investments are either held by the counterparty or the counterparty’s trust department or agent, but not in the City’s name directly.

Pension volatility mitigation-contributions from the Fund can be either transferred to CalPERS or the City at the City’s discretion to offset fluctuations in the required annual contributions. Assets can be accessed anytime to fund the City’s pension obligations and defray reasonable expenses associated therewith.

The table below identifies the investment types that are authorized for investments held in the pension stabilization investment program. The table also identifies certain provisions of policy that address interest rate risk, credit risk, and concentration of credit risk.

Maximum
Investment
Mortgage-backed Securities 80%
Asset-back Securities 80%
Collateral Mortgage Obligations 80%
Commercial Mortgage-backed Securities 40%
U.S. Government Debt Obligations None
Corporate Debt Securities - U.S. or Foreign 80%
Eligible Instruments Issued Pursuant
to SEC Rule 144(a) 40%
Municipal Bonds 80%
Authorized Investment Type
50 6.H.a
Packet Pg. 163 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 3 Cash and Investments (Continued)
J. Pension Stabilization Investment Program (Continued) Pension stabilization investments held and the percentage of the pension investment portfolio at June 30, 2022 was as follows:

Information about the sensitivity of the fair values of the City’s pension stabilization investments to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:

Generally, credit risk is the risk that an issuer of an investment will not fulfil 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 City’s pension stabilization investment policy and the actual rating, by Standard and Poor’s, as of fiscal year end for each investment type:

Fair Value % of Portfolio
Equity Investments
iShares TR Core S&P 500 ETF 588,062 $ 8.18%
iShares S&P 500 Value ETF 272,996 3.80%
iShares S&P 500 Growth ETF 236,150 3.28%
iShares Russell Mid Cap ETF 198,571 2.76%
iShares Russell 2000 Value ETF 162,019 2.25%
iShares Russell 2000 Growth ETF 156,589 2.18%
iShares MSCI EAFE ETF 227,808 3.17%
Vanguard FTSE Emerging Markets ETF 137,278 1.91%
Vanguard Real Estate ETF 76,077 1.06%
Fixed Income
Highmark Individual Fixed Income Strategy 4,391,707 61.06% PIMCO High Yield Instl 70,622 0.98%
Vanguard Short-Term Investment-Grade Adm 377,949 5.25%
Cash
First American Gov't Obligation Fund 296,366 4.12%
Total Pension Stabilization Investments 7,192,194$ 100% Pension Stabilization Investments
12 Months 13 to 24 25-60 More Than
Totals or Less Months Months 60 Months
U.S. Treasury Securities 901,253 $ - $ 170,461 $ $ 105,565 $ 625,227 Money Market Mutual Funds 744,937 744,937
Federal Agency Securities 1,316,665 679 1,298,183 17,803 Municipal Bonds 86,966 86,966
Mutual Funds 2,055,550 2,055,550
Corporate Bonds 2,086,823 25,100 71,805 1,327,099 662,819 7,192,194$ $ 2,826,266 $ 242,266 $ 3,337,475$ 786,187
Investment Type
Remaining maturity (in Months)
51 6.H.a
Packet Pg. 164 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 3 Cash and Investments (Continued)
J. Pension Stabilization Investment Program (Continued) The pension stabilization investment policy of the City contains limitations on the amount that can be invested in any one issuer. Pension stabilization investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of total City’s pension stabilization investments are as follows:

The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs.

The City’s pension stabilization investments have the following recurring fair value measurements as of June 30, 2022:

The City also had investments in mutual funds, however, these investments are not required to be measured under Level 1, 2, or 3.

Minimum
Legal Not
Amount Rating AAA AA A BBB Rated
U.S. Treasury Securities $ N/A 901,253 901,253 $ $ -$ - -$ -$ Money Market Mutual Funds 744,937 N/A 744,937
Federal Agency Securities 1,316,665 BBB- 1,316,665
Municipal Bonds BBB- 86,966 57,807 29,159
Mutual Funds 2,055,550 N/A 2,055,550
Corporate Bonds 2,086,823 BBB- 314,254 227,254 286,817 1,258,498 Total $ 7,192,194 2,532,172$ 285,061$ 315,976 $ 1,258,498 $ 2,800,487$ Investment Type
Rating as of Fiscal Year End
Reported Interest
Amount Rate Maturity
FNMA/FHLMC US Government Agency Securities 1,316,665 $ 2.00% - 4.00% 12 months or more Investment
Issuer Type
Totals
Quoted Prices
in Active
Markets for
Identical Assets
(Level 1)
Significant
Other
Observable
Inputs (Level
2)
Significant
Unobservable
Inputs (Level 3)
Municipal bonds 86,966 $ -$ $ 86,966 -$
Corporate bonds 2,052,406 2,052,406
Debt Securities
U.S. Treasury securities 901,253 901,253
Federal agency securities 1,351,082 1,351,082
$ 4,391,707 $ 901,253 $ 3,490,454 -$
Investments by fair value
52 6.H.a
Packet Pg. 165 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 4 Accounts Receivable
The following is a list of accounts receivable at June 30, 2022:

Note 5 Lease Receivable
Metro PCS
In November 2007, the City entered into a lease with Metro PCS to allow a portion of their property to be utilized for a cellular tower. The lease term is 5 years and includes four additional optional 5 year terms which are exercised unless written notification of cancellation occurs within 90 days prior to the expiration of the existing lease term. Annual rent shall be adjusted as of the fifth (5th) anniversary of the Commencement date of the term and of any five (5) year renewal term by an increase of 15% of the annual rent paid during the previous term of five (5) year renewal term. Payments received during the current fiscal year were $34,853. The current 5 year term will expire in August 2027.

In accordance with GASB Statement No. 87, at July 1, 2021 the City reported leases receivable and deferred inflows of resources related to leases of $248,746. During the fiscal year ended June 30, 2022, the City recognized lease revenue of $33,758 and interest revenue related to leases of $1,095. Lease receivables and related deferred inflows of resources at June 30, 2022 were $214,988 and $210,477 respectively.

Note 6 Notes and Loans Receivable
The following schedule summarizes notes and loans receivable as of June 30, 2022:

Receivable Allowance Net
Governmental Activities:

Accounts 2,466,335 $ -$ 2,466,335 $
Intergovernmental 3,266,272 3,266,272
$ 5,732,607 -$ 5,732,607 $
Business-type Activities -
Accounts $ 4,574,939 -$ 4,574,939 $
Amount
Major governmental funds
General fund 282,673 $
Streets capital projects fund 45,186
Nonmajor governmental fund
Housing Successor Agency special revenue fund 8,407,105 Internal service funds
Information Services fund 2,533
$ 8,737,497
Funds
53 6.H.a
Packet Pg. 166 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 6 Notes and Loans Receivable (Continued)
Notes receivable in the amount of $8,737,497 consists of the combination of the following:

Note 7 Interfund Activity
The following represents the interfund activity of the City for the fiscal year ended June 30, 2022:

A. Due To/ From Other Funds
Current interfund balances arise in the normal course of business and to assist funds with negative cash balance at the fiscal year end. They are expected to be repaid shortly after the end of the fiscal year.

The City allocates negative interest to funds that have a negative cash balance.

Amount
Governmental Activities:

Individuals 2,211,510 $
Business Stabilization Loans 286,773
Riverfield Homes 283,360
Healdsburg Family Limited Partnership 4,472,708
Healdsburg Pacific Associates 2,141,837
Burbank Housing 960,245
Monte Vina 4,346,096
Subtotal 14,702,529
Less: Allowance for uncollectible loans (6,012,751)
Mutual Agreement loan 45,186
Employee computer loans 2,533
Total net notes and loans receivable 8,737,497 $
Notes receivable
Interfund Interfund
Receivables Payables
General fund 1,077,759 $ 2,492,886 $
Streets capital projects fund 818,503
Sewer fund 2,368,244 1,121,801
Electric fund 1,261,443
Nonmajor governmental funds
North Area special revenue fund 15,000
Housing Successor Agency special revenue fund 119,137
Misc Projects capital projects fund 117,248
Media Center special revenue fund 1,087
Internal service fund
Building maintenance fund 21,784
Totals 4,707,446 $ 4,707,446 $
Fund
Major governmental funds
Major enterprise funds
54 6.H.a
Packet Pg. 167 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 7 Interfund Activity (Continued)
B. Transfers
With council approval, resources may be transferred from one City fund to another. The purpose of the majority of transfers is to reimburse a fund that has made expenditures on behalf of another fund.

Transfers-in Transfers-out
General fund $ 6,347,770 $ 8,424,806
Community services special revenue fund 1,140,349 1,453,155 Streets capital projects fund 3,321,569 1,519,911
Water fund 1,601,836 1,212,616
Sewer fund 802,498 888,278
Electric fund 3,850,060 4,122,487
Nonmajor governmental funds
Gas Tax special revenue fund 507,569
Public Safety special revenue fund 75,000
Area A Lighting and Landscaping special revenue fund 1,469 Media Center special revenue fund 40,000
Park Development Fees special revenue fund 105,524
Misc Projects capital projects fund 437,290
General Debt Service debt service fund 744,466
Nonmajor enterprise fund
Airport fund 5,003 6,134
Internal service funds
Vehicle Maintenance fund 540,989 21,527
Information Services fund 167,970 34,602
Building maintenance fund 190,022 12,164
Totals $ 18,787,532 $ 18,787,532
Major governmental funds
Major enterprise funds
Fund
55 6.H.a
Packet Pg. 168 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 8 Capital Assets
The City has reported all capital assets including infrastructure in the government-wide Statement of Net Position. The City elected to use the basic approach as defined by GASB Statement No. 34 for all infrastructure reporting, whereby depreciation expense and accumulated depreciation have been recorded.

A summary of changes in capital assets for the City’s governmental activities for the fiscal year ended June 30, 2022 is as follows:

Depreciation was charged to functions/programs of the primary government as follows:

Balance at
July 1, 2021 Additions Deletions
Balance at
June 30, 2022
Governmental Activities:

Capital assets, not being depreciated:

Land 20,193,298 $ -$ -$ 20,193,298 $
Right of ways 6,681,379 6,681,379
Construction in progress 2,283,574 7,656,300 (4,139,886) 5,799,988 Total capital assets,
not being depreciated 29,158,251 7,656,300 (4,139,886) 32,674,665 Capital assets, being depreciated:

Land improvements 4,329,096 5,793 4,334,889
Streets 71,169,219 3,610,943 74,780,162
Buildings 32,716,886 528,943 33,245,829
Machinery and equipment 10,638,032 1,728,695 (249,579) 12,117,148 Infrastructure 1,515,614 1,515,614
Total capital assets, being depreciated 120,368,847 5,874,374 (249,579) 125,993,642 Less accumulated depreciation for:

Land improvements (1,675,877) (270,825) (1,946,702)
Streets (16,650,273) (1,685,691) (18,335,964)
Buildings (15,710,811) (1,180,829) (16,891,640)
Machinery and equipment (6,576,152) (1,006,388) 249,579 (7,332,961) Infrastructure (356,998) (42,056) (399,054)
Total accumulated depreciation (40,970,111) (4,185,789) 249,579 (44,906,321) Total capital assets,
being depreciated, net 79,398,736 1,688,585 81,087,321
Governmental activities
capital assets, net $ 108,556,987 $ 9,344,885 $ (4,139,886) $ 113,761,986 Governmental Activities Amount
Unallocated $ 2,920,035
Internal service funds 1,265,754
Total $ 4,185,789
56 6.H.a
Packet Pg. 169 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 8 Capital Assets (Continued)
A summary of changes in property, improvements, and equipment in the Enterprise Funds for the fiscal year ended June 30, 2022 is as follows:

Depreciation expense was charged to the following functions:

Balance at
July 1, 2021 Additions Deletions
Balance at
June 30, 2022
Business-types activities:

Capital assets, not being depreciated:

Land 1,245,877 $ -$ -$ 1,245,877 $
Construction in progress 3,706,959 6,499,649 (8,162,070) 2,044,538 Total capital assets, not being depreciated 4,952,836 6,499,649 (8,162,070) 3,290,415 Capital assets, being depreciated:

Buildings and improvements 3,040,870 3,040,870
Utility systems 131,210,646 8,162,070 139,372,716
Drainage 11,787,810 35,000 11,822,810
Machinery & equipment 3,364,496 41,239 (291,565) 3,114,170 Operations 4,046,891 4,046,891
Total capital assets, being depreciated 153,450,713 8,238,309 (291,565) 161,397,457 Less accumulated depreciation for:

Buildings and improvements (2,201,838) (76,704) (2,278,542) Utility systems (46,431,276) (3,210,928) 285,270 (49,356,934) Drainage (5,204,616) (257,486) (5,462,102)
Machinery & equipment (1,958,530) (171,801) (2,130,331) Operations (1,203,844) (95,084) (1,298,928)
Total accumulated depreciation (57,000,104) (3,812,003) 285,270 (60,526,837) Total capital assets, being depreciated, net 96,450,609 4,426,306 100,870,620 (6,295) Business-type activities capital assets, net 101,403,445 $ $ 10,925,955 $ (8,168,365) $ 104,161,035 Business-type Activities Amount
Water $ 804,681
Sewer 2,318,833
Electric 562,753
Airport 125,736
Total $ 3,812,003
57 6.H.a
Packet Pg. 170 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 9 Right to Use Leased Assets
The City has recorded one right to use leased asset. The asset is right to use asset for leased equipment.

The related lease is discussed in the Leases subsection of the Liabilities section of this note. The right to use lease asset is amortized on a straight-line basis over the term of the related lease.

Right to use asset activity for the Primary Government for the fiscal year ended June 30, 2022, was as follows:

Note 10 Long-Term Liability
A. Changes in Long-term Liability
Summary of changes in long-term liabilities for governmental activities is as follows:

Balance at
July 1, 2021 Additions Deletions
Balance at
June 30, 2022
Right to use assets
Leased equipment $ - $ 232,135 $ - 232,135$
Total right to use assets 232,135 232,135
Less accumulated amortization for:

Leased equipment (72,107) (72,107)
Total accumulated amortization (72,107) (72,107)
Right to use assets, net $ - $ 160,028 $ - 160,028$
Balance at Balance at Due Within
July 1, 2021 Additions Deletions June 30, 2022 One Year Governmental activities:

Other debt
$ 1,094,319 -$ (526,799) $ $ 567,520 $ 567,520
232,135 (72,320) 159,815 71,442
Successor Agency payable 1,480,975 (104,075) 1,376,900 104,336 Total other debt 2,575,294 232,135 (703,194) 2,104,235 743,298 Direct borrowings and direct placements
HUSD capital lease 1,274,207 (136,400) 1,137,807 142,900 Capital leases payable 22,065 1,403,669 (478,341) 947,393 467,793 Total direct borrowings and direct placements 1,296,272 1,403,669 (614,741) 2,085,200 610,693 Total governmental long-term debt $ 3,871,566 $ 1,635,804 $ (1,317,935) $ 4,189,435 $ 1,353,991 Pension obligation bonds
Lease liabilities
58 6.H.a
Packet Pg. 171 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 10 Long-Term Liability (Continued)
A. Changes in Long-term Liability (Continued)
Summary of changes in long-term liabilities for business-type activities is as follows:

Governmental Activities:

B. Pension Obligation Bonds

On September 7, 2012, the City issued $6,339,200 Series B of 2012 Taxable Pension Obligation Bonds. The proceeds were used to pay costs of issuance totaling $108,042 and pay off the CalPERS Side Funds amounting to $2,546,762 (safety) and $6,262,596 (miscellaneous). The bonds carry interest rates of 4.37% for Series B. The final maturity is June 30, 2023 for Series B. Semi-annual payments of principal and interest are due each June 30 and December 31.

Because the City’s enterprise funds are partially responsible for debt service on these bonds, the liability for the bonds is split between the governmental activities and business-type activities as follows: $567,520 in governmental activities, and $317,235 in business-type activities. Upon and during the continuance of an event of default, the principal of and interest accrued on all bonds may be declared to be due and payable immediately. Future minimum debt service requirements for the Series B bonds are as follows:

Balance at Balance at Due Within
July 1, 2021 Additions Deletions June 30, 2022 One Year Business-type activities:

Direct borrowings and direct placements
2005D - CSCDA Water/Sewer $ 1,630,000 $ (130,000) - $ $ 1,500,000 $ 135,000 2014 Water Refunding Bonds 4,708,000 (557,000) 4,151,000 583,000 2015 Wastewater Refunding Bonds 20,790,000 (1,055,000) 19,735,000 1,095,000 Premium on bonds 439,367 (31,384) 407,983 31,384
Total direct borrowings and direct placements 27, 567,367 (1,773,384) 25,793,983 1,844,384 Other debt
Successor Agency payable 1,689,018 (118,696) 1,570,322 118,992 Pension obligation bonds 611,737 (294,502) 317,235 317,235 Total other debt (413,198) 2,300,755 1,887,557 436,227
Total business-type long-term debt $ 29,868,122 $ (2,186,582) - $ $ 27,681,540 $ 2,280,611 Fiscal Year Principal Interest Total
2023 $ 884,755 27,537$ 912,292$
Totals $ 884,755 27,537$ 912,292$

Pension Obligation Bonds, Series B
59 6.H.a
Packet Pg. 172 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 10 Long-Term Liability (Continued)
C. HUSD Capital Lease Payable
On February 1, 2014, the Healdsburg Public Financing Authority entered into a lease purchase agreement with the Healdsburg Unified School District (District) to purchase the Foss Creek School Property. As part of the agreement, the District loaned the City $2,095,007 to be paid over a 15- year period with an interest rate of 2.4%. The book value of the property acquired through this capital lease and accumulated depreciation at June 30, 2022 was $5,007,245 and $1,502,174, respectively. Upon and during the continuance of an event of default, the principal of and interest accrued on all leases may be declared to be due and payable immediately. The following represents the minimum required lease payments for the HUSD Capital Lease Payable:

D. Capital Lease Payable
In March 2018, the City entered into a lease purchase agreement with Cisco Capital for the purchase and implementation of information technology related capital improvements. As part of the financing agreement, the City borrowed $536,831, to be paid over a 3-year period with a stated 0% interest rate. The lease matures on May 15, 2021. In July 2018, the City entered into additional lease purchase agreements for additional network backup equipment with Cisco Capital totaling $562,355, to be paid over 2 and 3 years. The book value of the capital improvements and accumulated depreciation on the assets were $429,464 and $241,009, respectively, as of June 30, 2022. Upon and during the continuance of an event of default, the principal of and interest accrued on all leases may be declared to be due and payable immediately. During the fiscal year 2021-22, the City paid off the capital lease payable in the amount of $22,065.

In January 2021, the City entered into a lease purchase agreement with Community leasing partners for the purchase and implementation of an aerial ladder truck. As part of the financing agreement, the City borrowed $1,403,669, to be paid over a 3-year period with a stated 5% interest rate. The lease matures on January 15, 2024. Upon and during the continuance of an event of default, the principal of and interest accrued on all leases may be declared to be due and payable immediately.

Fiscal Year Principal Interest Total
2023 142,900 $ 26,461$ 169,361$
2024 149,800 22,990 172,790
2025 157,000 19,351 176,351
2026 164,500 15,539 180,039
2027 172,400 11,544 183,944
2028-2029 351,207 10,326 361,533
Totals $ 1,137,807 106,211$ 1,244,018$
HUSD Capital Lease Payable
60 6.H.a
Packet Pg. 173 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 10 Long-Term Liability (Continued)
D. Capital Lease Payable (Continued)
Future minimum debt service requirements on the lease are as follows:

E. Payable to the Successor Agency
In 2008, the former Redevelopment Agency of the City of Healdsburg (RDA) loaned the City of Healdsburg $4,495,000 ($2,395,000 to the Electric Fund for upgrades to Badger Substation and $2,100,000 to the Community Services Fund for long-term lease of a school facility) in accordance with executed loan agreements. In January 2012, the Board of Directors for the RDA adopted a resolution forgiving the loans between the RDA and the City. In June 2015, the California Department of Finance disallowed the forgiveness of the loans. The Successor Agency to the former RDA is now responsible for the collection of this loan payment. The loans are payable annually over a period of 20 years at an interest rate of .25%. As of June 30, 2022, the amount due from Governmental Activities and the Electric Fund was $1,376,900 and $1,570,322, respectively.

The Community Services Special Revenue fund is expected to be responsible for principal and interest payments for the portion related to Governmental Activities.

F. Leases
The City has entered into agreements to lease certain equipment. The lease agreements qualify as other than short-term leases under GASB Statement No. 87 and, therefore, have been recorded at the present value of the future minimum lease payments as of the date of their inception.

Fiscal Year Principal Interest Total
2023 $ 467,793 23,912$ 491,705$
2024 479,600 12,105 491,705
Totals $ 947,393 36,017$ 983,410$
Aerial Ladder Truck Capital Lease Payable
Fiscal Year Principal Interest Total
2023 $ 223,328 7,368$ 230,696$
2024 223,886 6,810 230,696
2025 224,446 6,250 230,696
2026 225,007 5,689 230,696
2027 225,570 5,126 230,696
2028-2032 1,136,337 17,144 1,153,481
2033-2035 688,648 3,445 692,093
Totals $ 2,947,222 51,832$ 2,999,054$
Successor Agency Payable
61 6.H.a
Packet Pg. 174 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 10 Long-Term Liability (Continued)
F. Leases (Continued)
The first agreement was executed on June 1, 2018, to lease four copy machines and requires 60 monthly payments of $3,414. There are no variable payment components of the lease. The lease liability is measured at a discount rate of 0.51%. As a result of the lease, the City has recorded a right to use asset with a net book value of $40,135 at June 30, 2022. The right to use asset is discussed in more detail in Note 1.D.

The second agreement was executed on April 1, 2021, to lease seven copy machines and requires 60 monthly payments of $2,698. There are no variable payment components of the lease. The lease liability is measured at a discount rate of 0.51% based on the Sonoma County discount rate as of 7/1/2021. As a result of the lease, the City has recorded a right to use asset with a net book value of $119,893 at June 30, 2022. The right to use asset is discussed in more detail in Note 1.D.

The future minimum lease obligations and the net present value of these minimum lease payments as of June 30, 2022, were as follows:

Business-type Activities:

G. 2005 Series D CSCDA Water/Sewer Revenue Bonds
In October 2005, the City, through the California Statewide Communities Development Authority, issued $6,505,000 in bonds to provide funds to defease the 1996 Sewer Improvement Certificates and the 2000 Series B Water and Sewer CSDA Certificates, which were originally issued to finance sewer improvements. Interest on the 2005 bonds is payable semiannually, on April 1 and October 1, with the principal payments due annually on October 1 of each year. Net revenues of the water and wastewater utilities are pledged as security for the bonds. Upon and during the continuance of an event of default, the principal of and interest accrued on all bonds may be declared to be due and payable immediately.

In July 2015, the City issued the 2015 Wastewater Revenue Refunding Bonds, which defeased the remaining Sewer Bonds of the 2005 CSDA Bonds of $2,440,000. The 2005 CSDA Sewer Bonds are considered to be defeased and the liability has been removed from long-term debt. See the 2015 Wastewater Revenue Refunding Bonds, Series A for more information on the refunding.

Fiscal Year Principal Interest Total
2023 $ 71,442 650$ 72,092$
2024 31,991 379 32,370
2025 32,156 214 32,370
2026 24,226 52 24,278
Totals $ 159,815 1,295$ 161,110$
Lease Liabilities
62 6.H.a
Packet Pg. 175 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 10 Long-Term Liability (Continued)
G. 2005 Series D CSCDA Water/Sewer Revenue Bonds (Continued) The following represents the future debt service requirements for the 2005 Series D CSCDA Water Revenue Bonds:

H. 2014 Water Refunding Bonds
In February 2014, the City issued $7,965,000 in Water Revenue Refunding Bonds, to refund the 2001 A and 2002 C outstanding bonds (current refunding). Proceeds from the 2014 bonds were placed in escrow to refund in full the 2001 A and 2002 C bonds, and to pay costs of issuance. The bonds carry interest rates in the range from 4.30% to 5%. The final maturity is October 1, 2032.

Semi-annual payments of principal and interest are due each April 1 and October 1. Upon and during the continuance of an event of default, the principal of and interest accrued on all bonds may be declared to be due and payable immediately. The following represents the future debt service requirements:

Fiscal Year Principal Interest Total
2023 $ 135,000 68,850$ 203,850$
2024 145,000 61,850 206,850
2025 150,000 54,475 204,475
2026 160,000 46,725 206,725
2027 170,000 38,475 208,475
2028-2031 740,000 70,763 810,763
Totals $ 1,500,000 341,138$ 1,841,138$

2005 Series D CSCDA Water/Sewer Revenue Bonds
Fiscal Year Principal Interest Total
2023 583,000 $ 160,169$ 743,169$
2024 604,000 135,539 739,539
2025 462,000 113,420 575,420
2026 484,000 93,790 577,790
2027 347,000 76,547 423,547
2028-2032 1,366,000 209,575 1,575,575
2033 305,000 6,329 311,329
Totals $ 4,151,000 795,369$ 4,946,369$
2014 Water Refunding Bonds
63 6.H.a
Packet Pg. 176 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 10 Long-Term Liability (Continued)
I. 2015 Wastewater Revenue Refunding Bonds, Series A
In July 2015, the City issued $26,625,000 in Wastewater Revenue Refunding Bonds, Series A, to refund the 2005 and 2006 Wastewater Revenue bonds (current refunding). Proceeds from the 2015 bonds were placed in escrow to refund in full the 2005 and 2006 bonds, and to pay costs of issuance.

The bonds carry interest rates in the range from 2.0% to 3.75%. The final maturity is October 1, 2035. Semi-annual payments of principal and interest are due each April 1 and October 1. Upon and during the continuance of an event of default, the principal of and interest accrued on all bonds may be declared to be due and payable immediately. The following represents the future minimum debt service requirements for the 2015 Wastewater Revenue Refunding Bonds:

J. Compensated Absences:

Compensated absences are liquidated by the Insurance and Benefit Internal Service Fund and are reported as a liability of the governmental activities. As of June 30, 2022, the City’s liability for earned vacation and compensation pay is $2,480,695.

Note 11 Pension Plan
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Plans and additions to/deductions from the Plans' fiduciary net position have been determined on the same basis as they are reported by CalPERS Financial Office. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Pension liabilities are typically liquidated in the General Fund for governmental activities or in the respective enterprise fund.

A. General Information about the Pension Plan
Plan Descriptions - All qualified employees are eligible to participate in the City’s Miscellaneous (all other) Plans, cost-sharing multiple employer defined benefit pension plans administered by the California Public Employees' Retirement System (CalPERS). Benefit provisions under the Plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Fiscal Year Principal Interest Total
2023 1,095,000 $ 696,050$ 1,791,050$
2024 1,140,000 651,350 1,791,350
2025 1,190,000 604,750 1,794,750
2026 1,235,000 556,250 1,791,250
2027 1,290,000 505,750 1,795,750
2028-2032 7,120,000 1,852,741 8,972,741
2033-2036 6,665,000 510,422 7,175,422
Totals 19,735,000 $ $ 5,377,313 $ 25,112,313
2015 Wastewater Revenue Refunding Bonds, Series A
64 6.H.a
Packet Pg. 177 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 11 Pension Plan (Continued)
A. General Information about the Pension Plan (Continued) Benefits Provided - CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries.

Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. PEPRA Miscellaneous members with five years of total service are eligible to retire at age 52 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 5 years of service. The death benefit is the Basic Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law. The Plans’ provisions and benefits in effect at June 30, 2022, are summarized as follows:

Contributions - Section 20814(c) of the California Public Employees' Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July l following notice of a change in the rate. Funding contributions for the Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

Miscellaneous Miscellaneous Miscellaneous
Classic Member 2nd Tier PEPRA
Hire date Prior to December 16,
2012
On and after
December 16, 2012
On or after
January 1, 2013
Benefit formula 2.5% @ 55 2% @ 62 2% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 55 60 62
Monthly benefits, as a % of eligible compensation 2.5% 2% 2% Required employee contribution rates 8% 7% 7%
Required employer contribution rates 12.99% + $1,918,488 9.30% + $9,076 7.25% + $22,843 Safety
Safety PEPRA
Hire date Prior to January 1,
2013
On and after
January 1, 2013
Benefit formula 3% @ 50 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 57
Monthly benefits, as a % of eligible compensation 3% 2.7% Required employee contribution rates 9% 11.5%
Required employer contribution rates 23.71% + $1,041,703 13.0% + $3,939 65 6.H.a
Packet Pg. 178 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 11 Pension Plan (Continued)
A. General Information about the Pension Plan (Continued) For the fiscal year ended June 30, 2022, the contributions recognized as part of pension expense for the Plan were as follows:

B. Pension Liability, Pension Expenses, and Deferred Outflow/Inflows of Resources Related to Pensions
As of June 30, 2022, the City reported net pension liabilities for its proportionate shares of the net pension liability of the Plan as follows:

C. Net Pension Liability
The City’s net pension liability for each Plan is measured as the proportionate share of net pension liability. The net pension liability of the Plan is measured as of June 30, 2021, and the total pension liability for the Plan used to calculate the net pension liability was determined by actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2020 and 2021 was as follows:

Miscellaneous Safety Total
Contributions - employer $ 2,683,061 $ 637,977 $ 3,321,038 Proportionate
Share of Net
Pension Liability
Miscellaneous 15,884,747 $
Safety 9,068,077
Total 24,952,824 $
Proportion - June 30, 2020 0.36105%
Proportion - June 30, 2021 0.46138%
Change - Increase (Decrease) 0.10033%
66 6.H.a
Packet Pg. 179 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 11 Pension Plan (Continued)
C. Net Pension Liability (Continued)
For the fiscal year ended June 30, 2022, the City recognized pension expense of $9,675,198, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred outflows of resources were reported as $4,808,271 related to contributions subsequent to the measurement date and will be recognized as a reduction of the net pension liability in the fiscal year ended June 30, 2023. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions and will be recognized as pension expense as follows:

Deferred Outflows Deferred Inflows
of Resources of Resources
Changes of Assumptions - $ - $
Differences between Expected and Actual Experience 3,330,577 Net differences between projected and actual
earnings on plan investments 19,26 3,793
Differences between employer's contributions and the
employer's proportionate share of contributions 1,299,666 Change in Employer's Proportion 365,843
Pension Contributions Made Subsequent to Measurement Date 4,808,271 Total $ 8,504,691 $ 20,563,459
Fiscal Year Ended
June 30 Amount
2023 (3,411,357) $
2024 (3,763,565)
2025 (4,374,870)
2026 (5,317,247)
Total (16,867,039) $
67 6.H.a
Packet Pg. 180 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 11 Pension Plan (Continued)
C. Net Pension Liability (Continued)
Actuarial Assumptions - The total pension liabilities in the June 30, 2020 actuarial valuations were determined using the following actuarial assumptions:
(1) Depending on age, service and type of employment
(2) Net of pension plan investment expenses, including inflation All other actuarial assumptions used in the June 30, 2019 valuation were based on the results of an actuarial experience study for the fiscal years 1997 to 2015, including updates to salary increase, mortality, and retirement rates. The experience study report can be obtained at CalPERS’ website under Forms and Publications.

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

In determining the long-term expected rate of return, staff took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

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

Discount Rate 7.15%
Inflation 2.50%
Payroll Growth 2.75%
Projected Salary Increase Varies By Age & Length of Service (1) Investment Rate of Return 7.50% (2)
Mortality Derived using CalPERS' Membership
Data for all Funds
68 6.H.a
Packet Pg. 181 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 11 Pension Plan (Continued)
C. Net Pension Liability (Continued)
The table below reflects long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation.

These geometric rates of return are net of administrative expenses.

Discount Rate
The discount rate used to measure the total pension liability was 7.15%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Assumed Asset
Allocation
Real Return
Years 1-10(b)
Real Return
Years 11+(c)
Global Equity 50.00% 4.80% 5.98%
Fixed Income 28.00% 1.00% 2.62%
Inflation Sensitive 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Estate 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
Total 100.00%
(a) In the CalPERS's system, Fixed Income is included in Global Debt Securities; Liquidity is included Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.
(b) An expected inflation of 2.0% was used for this period (c) An expected inflation of 2.92% was used for this period Asset Class (a)
69 6.H.a
Packet Pg. 182 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 11 Pension Plan (Continued)
C. Net Pension Liability (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount RateThe following presents the net pension liability/(asset) of the Plan as of the measurement date, calculated using the discount rate of 7.15 percent, as well as what the net pension liability/(asset) would be if it were calculated using a discount rate that is 1 percentage-point lower (6.15 percent) or 1 percentage-point higher (8.15 percent) than the current rate:

Pension Plan Fiduciary Net Position - Detailed information about each pension plan's fiduciary net position is available in the separately issued CalPERS’ financial reports.

Note 12 Risk Management (CIRA)
Risk Management
The City is exposed to various risk of losses related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The City currently reports all of its risk management activities in its Insurance and Benefit internal service fund.

Risk Pool Arrangements
The City is an associate member of the California Intergovernmental Risk Authority (CIRA), a public entity pool comprised of forty-nine northern California member cities/towns and one fire district. CIRA is organized under a Joint Powers Agreement pursuant to the California Government Code. The purpose of CIRA is to arrange and administer programs of insurance for the pooling of self-insured losses and to purchase excess insurance coverage and provide risk management services.

For each of its insurance programs, CIRA has a multilevel risk-sharing arrangement. Each individual member participating in a program initially assumes its own losses up to a predetermined deductible/retention level. Losses and claims in excess of the deductibles and within CIRA’s stated retention limits are paid out of a central pool maintained by CIRA. This central pool is funded by all of the participating members in that program through premiums and contributions. CIRA purchases excess loss insurance policies (reinsurance) to provide coverage for losses and claims in excess of CIRA’s stated retention limits up to specified amounts. Losses and claims ceded to reinsurers would represent a contingent liability to CIRA if the reinsurers were unable to meet their existing obligations under the reinsurance agreements. Losses and claims which surpass the limits of the excess of loss insurance policies are the responsibility of the individual City in which the loss or claim originates.

CIRA programs do not insure the losses resulting from events that occurred prior to July 1, 2021. Losses from March 1, 1993, the date on which the City became an associate member of REMIF, through June 30, 2021, are covered by the Redwood Empire Municipal Fund (REMIF).

Discount Rate -1% Current Discount Rate Discount Rate +1%

6.15% 7.15% 8.15%
Net Pension Liability - Misc 28,355,922 $ 15,884,747 $ $ 5,575,005 Net Pension Liability - Safety 15,817,760 9,068,077 3,524,046 Net Pension Liability - Total $ 44,173,682 $ 24,952,824 $ 9,099,051 70 6.H.a
Packet Pg. 183 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 12 Risk Management (CIRA) (Continued)
Effective July 1, 2021, REMIF merged with the Public Agency Risk Sharing Authority of California (PARSAC) to form CIRA.

The City of Healdsburg participates in the following CIRA programs:

General Liability Insurance – Annual premiums are paid by the member cities and are adjusted retrospectively to cover costs. The City of Healdsburg self-insures for the first $5,000 of each loss and pays 100% of all losses incurred under $5,000. The City does not share or pay for the losses of other members within their deductible/retention levels. Participating members share in losses above their deductible/retention levels up to the pool retention level. Specific coverage includes comprehensive and general automotive liability, personal injury, contractual liability, professional liability, and certain other coverage. CIRA is a member of the Public Risk Innovation, Solution, and Management (PRISM) pool, which provides CIRA with an additional $39,000,000 liability insurance coverage over and above CIRA’s retention level of $1,000,000.

Worker’s Compensation – Contributions are paid by members and are adjusted retrospectively to cover costs. The City of Healdsburg is self-insured for the first $25,000 of each loss and pays 100% of all losses incurred under $25,000.

Losses about the member’s deductible/retention levels are shared among all members. Losses in excess of $1,000,000 are covered by excess insurance purchased by participating cities, as part of the pool, to State statutory limits.

Property Insurance – The City participates in CIRA’s property insurance program. The annual premiums paid by participating member cities are based on deductible levels and are not subject to retroactive adjustments. The City of Healdsburg has a deductible level of $10,000. The City purchases additional earthquake coverage.

The City participates in Cyber Liability, Pollution Liability, Crime/Fidelity, and Deadly Weapons Response Coverage pass-through programs. Members are charged a premium for coverage, and each loss is subject to a member deductible. There is no risk-sharing component to these coverages.

The year-end financial statements and audit for CIRA are currently in process and once complete will be available online at www.cira-jpa.org.

The June 30, 2021 financial statements for REMIF are available online at www.remif.com. The assets of each pool remain separate from CIRA and those assets will be used to pay any liabilities of the respective organizations.

71 6.H.a
Packet Pg. 184 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 12 Risk Management (CIRA) (Continued)
Changes in the Internal Service Funds claims liabilities amounts in fiscal year 2022, 2021, and 2020 were as follows:

The City is liable for $182,165 and $46,860 to be paid over 2 and 1 years, for the Workers’ Compensation and Liability program, respectively. The total claims liability of $390,404 includes the assessments of $122,305 and $268,099, Liability and Worker’s Compensation programs, respectively.

Note 13 Northern California Power Agency
Background
The City is a member of the Northern California Power Agency (NCPA), headquartered in Roseville, California. NCPA is a joint exercise of powers agency formed in 1968 under the Joint Exercise of Powers Act, Chapter 5 of Division 7 of Title 1 of the Government Code of the State of California (the “Act”). NCPA’s Members currently consist of twelve cities with publicly owned electric utility distribution systems, a public utility district, a city port department, a transit district and a rural electric cooperative as Members. Under the terms of the NCPA Joint Powers Agreement entered into by all Members, NCPA possesses the general powers to acquire, purchase, generate, transmit, distribute and sell electrical capacity and energy. Specific powers include the power to enter into contracts, acquire and construct electric generating facilities, issue revenue bonds and notes and acquire property by eminent domain.

The member Services Agreements, dated as of February 12, 1981, and the Facilities Agreement, dated as of September 22, 1993, provide for the development of projects undertaken by NCPA in three separate phases: (i) the initial phase of general investigation funded by NCPA’s general fund; (ii) the second phase whereby Members of NCPA electing to participate in the project execute a project agreement to provide for the cost of development of the project (now referred to as an “NCPA Project”); and (iii) the third phase during which all remaining aspects, including financing, construction and operation of the NCPA Project are undertaken.

Organization and Management
NCPA’s governing body (the “Commission”) is composed of one representative from each Member, each such representative being designated a Commissioner. The Commission is given the general management of the affairs, property and business of NCPA and is vested with all powers of NCPA.

The management of NCPA is responsible for various areas of administration and planning of NCPA’s operations and affairs. The overall management is under the direction of NCPA’s General Manager, who serves at the discretion of the Commission. NCPA is organized into four separate divisions: (i) generation services, (ii) power management, (iii) legislative and regulatory, and (iv) administrative services.

2022 2021 2020
Balance, beginning of fiscal year 441,634 $ 575,367 $ 729,370 $ Claims and adjustments 1,812,088 762,040 358,261
Claims payments (1,863,318) (895,773) (512,264)
Balance, end of fiscal year 390,404 $ $ 441,634 $ 575,367 72 6.H.a
Packet Pg. 185 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 13 Northern California Power Agency (Continued)
Today, the organization is guided by an ethic of environmental stewardship, fiscal responsibility and community service, coupled with a strong sense of mission to advance the state of the art in renewable energy. Each NCPA Member has agreed to fund a pro rata share of certain assessments by NCPA and enter into power supply contract with NCPA to purchase power in support of bearing the costs of NCPA operations, energy and facilities. While governed by its Members, none of NCPA’s obligations are those of its Members unless expressly assumed by them. As computed by NCPA amounts paid by the City to NCPA during the fiscal year ending June 30, 2022 were $7.3 million for electric power acquisition charges and are reported as an expense of the Electric Utility Fund.

Additionally, the NCPA Commission identified and approved the funding of specific reserves for working capital, accumulated employee’s post-retirement medical benefits, and billed property taxes for the geothermal project. The Commission also identified a number of contingent liabilities that may or may not be realized, the cost of which in most cases is difficult to estimate at this time. One such contingent liability is the steam filed depletion which will require funding to cover debt service and operational cost in excess of the expected value of the electric power. The General Operating Reserve (the “GOR”) is intended to minimize the number and amount of individual reserves needed for each project, protect NCPA’s financial condition and maintain its credit worthiness. These funds are available on demand, but the City has left them with NCPA as a reserve against these contingencies identified by NCPA. The City’s GOR balance as computed by NCPA was $5,686,825 as of June 30, 2022. The most recent estimated funding recommended by NCPA equaled $698,943.

NCPA Power Pool
The City is a member of a power pool operated by NCPA that also includes the following Members:

Alameda, Biggs, Gridley, Lodi, Lompoc, Palo Alto, Plumas Sierra Rural Electric Cooperative, the Port of Oakland and Ukiah (each, an “NCPA Pool Member”). The ten NCPA Pool Members’ service areas are connected to the CAISO-controlled grid. NCPA operates a central dispatch facility at NCPA’s headquarters. The Central Dispatch Center balances loads and resources pursuant to CAISO tariff rules, for the ten NCPA Pool Members, and Santa Clara.

NCPA Geothermal Project
NCPA has developed a geothermal project (the “Geothermal Project”) located on federal land in certain areas of Sonoma and Lake Counties, California (the “Geysers Area”). NCPA formed two not-for-profit corporations controlled by its Members to own the generating plants of the Geothermal Project. NCPA manages the Geothermal Project for the corporations and is entitled to all the capacity and energy generated by the Geothermal Project.

Combustion Turbine Project
The original project consisted of five combustion turbine units, each nominally rated at approximately 25 megawatts. Concurrent with the final project bond maturity, two units located in Roseville were acquired by an NCPA member. The remaining project consists of two units in Alameda and one in Lodi. The project provides capacity during peak load periods and emergency capacity reserves. Excess capacity and energy from the project are also sold to other entities from time to time. The City is obligated to pay 3.5% of the debt service and operating costs.

73 6.H.a
Packet Pg. 186 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 13 Northern California Power Agency (Continued)
Lodi Energy Center
The project is a 296 MW base load, combined cycle, natural gas-fired combustion turbine generating station (one gas turbine and one steam turbine) located in Lodi, California, next to the Capital Facilities Project discussed above. Pursuant to the Lodi Energy Center Power Sales Agreement, the NCPA agreed to operate the LEC and has sold all of the capacity and energy of the LEC to thirteen participants (including four non-members) in accordance with their respective Generation Entitlements Share (GES). Each participant has agreed to unconditionally provide for its share of the operation and maintenance expenses and all capital improvements based on its GES.

Hydroelectric Project
The NCPA contracted to finance, manage, construct, and operate Hydroelectric Project Number One for the licensed owner, Calaveras County Water District. In exchange, the NCPA has the right to the electric output of the project for 50 years from February 1982. The NCPA also has an option to purchase power from the project in excess of the District's requirements for the subsequent Federal Energy Regulatory Commission project license term of 30 to 50 years. Through the NCPA, the City of Healdsburg is a project participant in Hydro Project Number One along with the other NCPA members Alameda, Biggs, Gridley, Lodi, Lompoc, Palo Alto, Plumas Sierra REC, Redding, Roseville, Santa Clara, and Ukiah
As part of a refinancing plan in November 2004, the NCPA entered into two forward starting interest rate swaps in an initial notional amount of $85,160,000 and $1,574,000. Payments under the swap agreements with Citigroup Financial Products, Inc. began on April 2, 2008. To complete the refinancing transaction and realize the debt service savings under
the 2004 swap agreement, on April 2, 2008, the NCPA completed a bond refunding of 2023 to 2032 maturities of the1998 Hydroelectric Refunding Series A bonds. These fixed rate bonds were refinanced through the issuance of tax‐exempt 2008 Hydroelectric Refunding Series A ($85,160,000) bonds and taxable 2008 Hydroelectric Refunding Series B ($3,165,000) bonds. Both issues were variable interest rate bonds bearing interest at weekly interest rates, payable semi‐annually on July 1 and January 1 each year.

To support this financing, the NCPA entered into two irrevocable direct pay letter of credit agreements with Citibank that have since expired, being substituted with letters of credit with the Bank of Montreal in 2014. On April 30, 2019, the NCPA terminated the 2008 Hydroelectric, Series B swap with Citigroup, and on May 14, the outstanding principal of $910,000 on the 2008 Hydroelectric, Series B bonds was called for redemption. On June 24, 2019 the NCPA completed a Letter of Credit substitution for the 2008 Hydroelectric, Series A bonds replacing the Bank of Montreal with Bank of America. The Letter of Credit expires on June 21, 2024.

The payment of principal and interest on the outstanding 2008 Hydroelectric Refunding Series A ($85,160,000) bonds are not covered by any financial guaranty insurance policies. This 2008 Hydroelectric Refunding and the associated interest rate swaps are estimated to have reduced project debt service by $11.8 million over the life of the debt providing the NCPA with an estimated economic gain (difference between the present values of the old and new debt service payments) of approximately $5.9 million.

74 6.H.a
Packet Pg. 187 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 13 Northern California Power Agency (Continued)
Hydroelectric Project (Continued)
The remaining swap for the 2008 Hydroelectric Refunding Series A ($85,160,000) is a separate pay‐ fixed, receive‐variable interest rate swap to produce savings or to result in lower costs over the life of the transaction than what the NCPA would have paid using fixed‐rate debt. While the swap is a derivative instrument and carries additional risks, the NCPA’s swap policy and favorable negotiations have helped to reduce such risks.

NCPA Financial Information
NCPA’s financial statements are available on their website at www.ncpa.com.

Note 14 Other Post-Retirement Plan
The City reports the following total OPEB liability as of the June 30, 2022 measurement date:

Governmental Business-type
Activities Activities
Total OPEB liability: $ 681,953 $ 318,292
Total total OPEB liability $ 681,953 $ 318,292
Deferred outflows of resources:

Changes in assumptions $ 137,203 $ 64,038
Total deferred outflows of resources $ 137,203 $ 64,038 Deferred inflows of resources:

Differences between expected and
actual experiences $ 139,750 $ 65,224
Changes in assumptions 181,325 84,634
Total deferred inflows of resources $ 321,075 $ 149,858 75 6.H.a
Packet Pg. 188 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 14 Other Post-Retirement Plan (Continued)
Description
The City’s defined benefit OPEB plan, (the Plan), provides OPEB for all eligible miscellaneous and public safety employees of the City. The plan is a single-employer defined benefit OPEB plan administered by the City. The benefit terms are defined in the applicable Memorandum’s of Understanding for each bargaining unit and may be amended by City Council. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75. The City funds the benefits on a pay-as-you-go basis. No assets are accumulated in a trust.

At retirement, employees can elect to receive Blue Cross, Sutter, or Kaiser medical coverage through the City medical plan at the retiree’s expense. Retirees (service or disability retiring through CalPERS directly through the City who are age 50 or over and who have a minimum of 10 years of service) are eligible to obtain medical coverage. While the City does not directly contribute towards the cost of insurance premiums for retirees, the ability to obtain coverage at an active employee rate constitutes a significant economic benefit to the retirees, called an ‘implicit subsidy” under GASB Statement No.

75. Medical coverage is provided for the surviving spouse of retired employees and the surviving spouse of active employees who upon death had attained age 50 and who had a minimum of 10 years of service with a City. The Plan does not provide a publicly available financial report.

As of the June 30, 2022 actuarial valuation, the following current and former employees were covered by the benefit terms under the Plan:

Contributions
The City’s adopted policy is to contribute an amount sufficient to pay the current fiscal year’s premium.

See above section “Description” for more information.

Total OPEB Liability

The City’s total OPEB liability was measured as of June 30, 2022 and the total OPEB liability used to calculate the total OPEB liability was determined by actuarial valuation dated June 30, 2022. The total OPEB liability in the June 30, 2022 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:

Active employees 130
Inactive employees or beneficiaries currently receiving benefits19 Total 149
Actuarial Assumptions: June 30, 2022 Measurement Date
Discount Rate 3.54% (Bond Buyer 20-Bond Index)
Inflation 2.50% annually
Salary Increases 2.75% per annum, in aggregate
Mortality Rate CalPERS 2000-2019 Experience Study
Mortality Improvement Mortality projected fully generational with Scale MP-2021 Medical Participation at Retirement Currently covered - 50%, Currently waived - 0% Healthcare Trend Rate 6.25% for 2024, decreasing to an ultimate rate of 3.75% in 2076 76 6.H.a
Packet Pg. 189 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 14 Other Post-Retirement Plan (Continued)
Discount Rate
The discount rate estimates investment earnings for assets earmarked to cover retiree health benefit liabilities. The discount rate depends on the nature of underlying assets for funded plans. The rate used for a funded plan is the real rate of return expected for plan assets plus long term inflation assumption.

For an unfunded plan, the discount rate is based on an index of 20-year General Obligation municipal bonds. For partially funded plans, the discount rate is a blend of the funded and unfunded rates. The discount rate used to measure the total OPEB liability was 3.54 percent.

Sensitivity to the total OPEB Liability to Changes in the Discount Rate and Healthcare Trend Rate
The following presents the total OPEB liability of the City if it were calculated using discount rate and health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for the measurement period ending June 30, 2022:

Total
OPEB
Liability
Balance at June 30, 2021 $ 1,380,208
Service Cost 73,355
Interest 31,288
Assumption Changes (273,231)
Actual vs. expected experience (201,375)
Benefit Payments (10,000)
Net Change during 2021-22 (379,963)
Balance at June 30, 2022 $ 1,000,245
Changes in Total OPEB Liability as of June 30, 2022
Current
1% Lower
Discount Rate
(3.54%) 1% Higher
Total OPEB Liability 1,138,145 $ 1,000,245 $ 883,813 $
1% Lower
Current Trend
(6.25%) 1% Higher
Total OPEB Liability 866,795 $ 1,000,245 $ 1,163,320 $
Discount Rate
Healthcare Trend Rate
77 6.H.a
Packet Pg. 190 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 14 Other Post-Retirement Plan (Continued)
Recognition of Deferred Outflows and Deferred Inflows of Resources and OPEB expense For the fiscal year ended June 30, 2022, the City recognized OPEB expense of $78,299. The City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB and will be recognized as pension expense as follows:

Note 15 Commitments and Contingencies
There are pending claims and litigation against the City, which are considered normal to the City’s operation. City management is of the opinion that potential claims against the City not covered by insurance resulting from such litigation would not materially affect the basic financial statements of the City beyond funded reserves.

The City has entered into long-term electric power purchase generation assets and electric transmission contracts. These contracts were entered into by NCPA on behalf of various members (see Note 13) including the City. Under the terms of its NCPA joint venture agreement, the City is contingently liable for a portion of the bonded indebtedness issued by these agencies under take-or-pay or similar agreements. The City’s estimated share of such debt outstanding at June 30, 2022 was $8.4 million.

Under certain circumstances, such as default or bankruptcy of other participants, the City may also be liable to pay a portion of the debt of these joint ventures on behalf of the other participants.

Deferred Outflows Deferred Inflows
of Resources of Resources
Changes in assumption 201,241 $ $ 265,959
Differences between expected
and actual experience 204,974
Total $ 201,241 $ 470,933
For the Recognized Net
Fiscal Year Deferred Outflows
Ending June 30, (Inflows) of Resources
2023 $ (26,344)
2024 (26,344)
2025 (26,344)
2026 (26,344)
2027 (25,344)
Thereafter (138,972)
Total $ (269,692)
78 6.H.a
Packet Pg. 191 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 15 Commitments and Contingencies (Continued)
California-Oregon Transmission Project
The City is a member of the Transmission Agency of Northern California (TANC), a California joint powers agency. TANC, a combination of cities, Western Area Power Administration, and four other California Districts and authorities are participants in the California-Oregon Transmission Project (COTP). The COTP is a transmission project between southern Oregon and Central California. COTP provides a transmission path between the electric systems of the Pacific Northwest and those in California. The City’s share is 0.2456%. Each member of TANC is responsible for developing its own uses for its share of the COTP transfer capability.

Western Area Power Administration
In addition to commitments for power acquisitions through NCPA, the City has entered into a contract with the Western Area Power Administration (Western). Western is a federal Power Management Agency of the U.S. Department of Energy, which among other things is responsible for marketing electricity generated by the Central Valley Project. The contract with Western was renewed for the period January 1, 2005 through December 31, 2024. The City is actively seeking and new contract with Western to acquire power from 2025 through 2054.

Construction Commitments
The estimated amount of remaining construction contract obligations at fiscal year-end is $524,748.

Note 16 Net Position and Fund Balances
GASB Statement No. 34, modified by GASB Statement No. 63, adds the concept of Net Position, which is measured on the full accrual basis, to the concept of Fund Balance, which is measured on the modified accrual basis.

Net Position
Net position is divided into three captions under GASB Statement No. 34. These captions apply only to net position as determined at the government-wide level, and are described below:

Net Investment in Capital Assets describes the portion of net assets which is represented by the current net book value of the City’s capital assets, less the outstanding balance of any debt issued to finance these assets.

Restricted describes the portion of net position which is restricted as to use by the terms and conditions of agreements with outside parties, governmental regulations, laws, or other restrictions which the City cannot unilaterally alter. These principally include debt service requirements, and redevelopment funds restricted to low and moderate income housing purposes.

Unrestricted describes the portion of net position which is not restricted as to use.

The government-wide statement of net position reports $41,927,513 of restricted net position. 79 6.H.a
Packet Pg. 192 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 16 Net Position and Fund Balances (Continued)
Fund Balances
Fund balance is classified as nonspendable, restricted, committed, assigned, and/or unassigned based primarily on the extent to which the City is bound to observe constraints imposed upon the use of the resources in the government funds. The constraints placed on fund balance for the major governmental funds and all other governmental funds are presented as follows:

Fund Balances General
Community
Services
Streets
Capital
Project Fund
Nonmajor
Governmental
Funds Total
Nonspendable:

Prepaid expenditures $ 3,232 -$ -$ -$ 3,232$
Inventory 8,213 8,213
Legally/Contractually required
to be maintained intact 200,000 200,000
Lease 4,511 4,511
Total Nonspendable 8,213 7,743 200,000 215,956
Restricted for:

Lighting and landscaping 284,959 284,959
Community services 3,529,500 1,059,656 4,589,156
Affordable housing 2,456,285 6,887,988 9,344,273
Parking expansion 406,031 406,031
Public safety 134,464 106,536 241,000
Pension rate stabilization 4,434,624 439,235 171,001 5,044,860 L&M Village 2,749,143 2,749,143
Tree mitigation 8,490 8,490
Streets and roads 305,193 966,729 1,271,922
Strong motion 5,872 5,872
Debt service 170,993 170,993
Total Restricted 9,783,006 3,968,735 476,194 9,888,764 24,116,699 Assigned for:

General plan update 292,481 292,481
Long range planning 23,064 23,064
Total Assigned 315,545 315,545
Unassigned: 5,404,583 (13,738) 5,390,845
Total Fund Balances $ 15,510,877 3,968,735$ 484,407$ 10,075,026$ $ 30,039,045 80 6.H.a
Packet Pg. 193 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 17 Successor Agency to the Former Redevelopment Agency On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Healdsburg that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

The Bill provides that upon dissolution of a redevelopment agency, either the city or other unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 17, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of the City resolution number 12.

After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence as the date of the dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

The Bill directs the State Controller of the State of California to review the propriety of any transfers of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011.

If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the state Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill.

Management believes, in consultation with legal counsel, that the obligations of the former redevelopment agency due to the City are valid enforceable obligations payable by the successor agency trust under the requirements of the Bill. The City’s position on this issue is not a position of settled law and there is considerable legal uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial authority that would resolve this issue unfavorably to the City.

In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012.

Prior to that date, the final seven months of activity of the redevelopment agency continued to be reported in the governmental funds of the City. After the date of dissolution, the assets and activities of the dissolved redevelopment agency are reported in a fiduciary fund (private-purpose trust fund) in the financial statements of the City.

81 6.H.a
Packet Pg. 194 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 17 Successor Agency to the Former Redevelopment Agency (Continued) The transfer of the assets and liabilities of the former redevelopment agency as of February 1, 2012 (effectively the same date as January 31, 2012) from governmental funds of the City to fiduciary funds was reported in the governmental funds as an extraordinary loss (or gain) in the governmental fund financial statements. The receipt of these assets and liabilities as of January 31, 2012 was reported in the private-purpose trust fund as an extraordinary gain (or loss).

Because of the different measurement focus of the governmental funds (current financial resources measurement focus) and the measurement focus of the trust funds (economic resources measurement focus), the extraordinary loss (gain) recognized in the governmental funds was not the same amount as the extraordinary gain (loss) that was recognized in the fiduciary fund financial statements.

Capital asset activities for the fiscal year ended June 30, 2022 were as follows:

The following is a schedule of long-term liabilities for the fiscal year ended June 30, 2022:

Fiduciary Activities: Balance at Balance at
Capital assets, not being depreciated: July 1, 2021 Additions Deletions June 30, 2022 Land $ 528,300 -$ -$ 528,300 $
Total capital assets, not being depreciated 528,300 528,300 Fiduciary activities capital assets, net $ 528,300 -$ -$ 528,300 $ Balance at Balance at Due Within
July 1, 2021 Additions Reductions June 30, 2022 One Year Tax Allocation Bonds:
2002 Series B $ 1,005,000 -$ $ (70,000) $ 935,000 $ 75,000 2014 Series A 7,323,900 (559,600) 6,764,300 577,200
2014 Series B 2,881,900 (221,600) 2,660,300 228,600
2015 Series A 7,097,400 (455,700) 6,641,700 464,700
2015 Series B 3,403,600 (255,900) 3,147,700 267,500
2017 Refunding 15,535,000 (660,000) 14,875,000 695,000
Unamortized bond premium 2,192,692 (156,621) 2,036,071 156,621 Total other long-term debt 39,439,492 $ -$ (2,379,421) $ $ 37,060,071 $ 2,464,621 82 6.H.a
Packet Pg. 195 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 17 Successor Agency to the Former Redevelopment Agency (Continued) A. 2002 Series B
In August 2004, the Agency issued $1,800,000 Series B 2002 Tax Allocation Bonds. The Bonds were issued for the purpose of providing funds to finance the construction of the Alliance Medical Clinic, which the Agency determined is a benefit to the Sotoyome Project Area. Interest on the bonds is at 4.75% with semiannual debt service payments due February 1 and August 1, with principal maturing annually August 1, 2005 through 2031. Upon and during the continuance of an event of default, the principal of and interest accrued on all bonds may be declared to be due and payable immediately. Debt service payments will be made from tax increment revenue received by the Trust. Future debt service on these bonds is as follows:

B. 2014 Series A and B
In May 2014, the Successor Agency issued $10,876,000 in 2014 Tax Allocation Refunding Bonds, Series A, to refund the outstanding 2002 Tax Allocation Bonds, Series A (current refunding).

Proceeds from the 2014 Series A bonds were used to refund in full the 2002 Series A bonds, to establish a reserve fund, and to pay costs of issuance. As a result, the 2002 Series A bonds are considered defeased and the liability has been removed from these financial statements.

In May 2014, the Successor Agency issued $4,279,400 in 2014 Tax Allocation Refunding Bonds, Series B, to refund the outstanding 2002 Tax Allocation Bonds, Series C (current refunding).

Proceeds from the 2014 Series B bonds were used to refund in full the 2002 Series C bonds, to establish a reserve fund, and to pay costs of issuance. As a result, the 2002 Series C bonds are considered defeased. Interest on the bonds is set at 3.4% with semi-annual debt service payments due on February 1 and August 1 of each year, with principal maturing annually August 1, 2014 through 2031. Upon and during the continuance of an event of default, the principal of and interest accrued on all bonds may be declared to be due and payable immediately. Debt service payments will be made from tax increment revenue received by the Trust. The following represents the future minimum debt service requirements:

Fiscal Year Principal Interest Total
2023 75,000 $ 42,631$ 117,631$
2024 80,000 38,950 118,950
2025 80,000 35,150 115,150
2026 85,000 31,231 116,231
2027 90,000 27,075 117,075
2028-2032 525,000 64,719 589,719
Totals $ 935,000 239,756$ 1,174,756$
2002 Tax Allocation Bond Series B
83 6.H.a
Packet Pg. 196 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 17 Successor Agency to the Former Redevelopment Agency (Continued) B. 2014 Series A and B (Continued)
C. 2015 Series A and B
In January 2015, the Successor Agency issued $9,568,200 in 2015 Tax Allocation Refunding Bonds, Series A, and $4,750,800 in 2015 Tax Allocation Refunding Bonds, Series B, to refund the outstanding 2003 Tax Allocation Bonds, Series A and B (current refunding). Interest on the 2015 bonds is 4.25% with semi-annual debt service payments due on February 1 and August 1 of each year, with principal maturing annually August 1, 2015 through 2031. Upon and during the continuance of an event of default, the principal of and interest accrued on all bonds may be declared to be due and payable immediately. Future debt service payments will be made from tax increment revenue received by the Trust, and is as follows:

Fiscal Year Principal Interest Total
2023 577,200 $ 220,174$ 797,374$
2024 599,000 200,178 799,178
2025 619,400 179,465 798,865
2026 639,000 158,073 797,073
2027 662,600 135,946 798,546
2028-2032 3,667,100 320,197 3,987,297
Totals $ 6,764,300 $ 1,214,033 $ 7,978,333
2014 Tax Allocation Bond Series A
Fiscal Year Principal Interest Total
2023 228,600 $ 86,564$ 315,164$
2024 235,400 78,676 314,076
2025 241,600 70,567 312,167
2026 252,500 62,167 314,667
2027 263,100 53,402 316,502
2028-2032 1,439,100 125,758 1,564,858
Totals $ 2,660,300 477,134$ 3,137,434$
2014 Tax Allocation Bond Series B
84 6.H.a
Packet Pg. 197 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 17 Successor Agency to the Former Redevelopment Agency (Continued) C. 2015 Series A and B (Continued)
D. 2017 Tax Allocation Refunding Bonds
In December 2017, the Successor Agency issued $17,150,000 in 2017 Tax Allocation Refunding Bonds to refund the outstanding 2010 Tax Allocation Bonds (advanced refunding). Proceeds from the 2017 Bonds were used to refund in full the 2010 Bonds and to pay issuance costs. As a result, the 2010 bonds are considered defeased and the liability has been removed from these financial statements. As of June 30, 2018, $21,103,793 was held in escrow to refund the 2010 Bonds. Interest on the 2017 bonds ranges from 2% to 5% with semi-annual debt service payments due on February 1 and August 1 of each year, with principal maturing annually August 1, 2018 through 2034.

The Successor Agency refunded the 2010 Bonds to reduce total debt service by approximately $3.6 million, and to obtain an economic gain (difference between the present values of the debt service payments on the old and new debt) of approximately $3 million. Upon and during the continuance of an event of default, the principal of and interest accrued on all bonds may be declared to be due and payable immediately. Future debt service payments will be made from tax increment revenue received by the Trust, and is as follows:

Fiscal Year Principal Interest Total
2023 464,700 $ 272,397$ 737,097$
2024 468,200 252,573 720,773
2025 481,300 232,396 713,696
2026 493,800 211,675 705,475
2027 740,500 185,447 925,947
2028-2032 3,993,200 429,646 4,422,846
Totals $ 6,641,700 $ 1,584,134 $ 8,225,834
Fiscal Year Principal Interest Total
2023 $ 267,500 128,093$ 395,593$
2024 273,700 116,592 390,292
2025 289,500 104,624 394,124
2026 294,800 92,208 387,008
2027 304,800 79,467 384,267
2028-2032 1,717,400 188,331 1,905,731
Totals $ 3,147,700 709,315$ 3,857,015$
2015 Tax Allocation Bond Series A
2015 Tax Allocation Bond Series B
85 6.H.a
Packet Pg. 198 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Note 17 Successor Agency to the Former Redevelopment Agency (Continued) D. 2017 Tax Allocation Refunding Bonds (Continued)
Fiscal Year Principal Interest Total
2023 695,000 $ 680,650$ 1,375,650$
2024 740,000 648,250 1,388,250
2025 785,000 610,125 1,395,125
2026 835,000 569,625 1,404,625
2027 645,000 532,625 1,177,625
2028-2032 3,885,000 2,136,850 6,021,850
2033-2035 7,290,000 399,750 7,689,750
Totals $ 14,875,000 $ 5,577,875 $ 20,452,875
2017 Tax Allocation Refunding Bond
86 6.H.a
Packet Pg. 199 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

REQUIRED SUPPLEMENTAL INFORMATION

6.H.a
Packet Pg. 200 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

6.H.a
Packet Pg. 201 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

REQUIRED SUPPLEMENTAL INFORMATION
JUNE 30, 2022
Schedule of the Local Government’s Proportionate Share of the Net Pension Liability – Last 10 Years*
Notes to the Schedule:

Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30, 2016 valuation date. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes).

Changes in Assumptions: In 2017, the discount rate changed from 7.65% to 7.15%. *Fiscal year 2015 was the 1st year of implementation, therefore only eight years are shown.

Proportionate Plan Fiduciary
Proportionate Share of the Net Net Position as a
Proportion of the Net Share of Net Covered Pension Liability % of the Total Measurement Date Pension Liability Pension Liability Payroll as a % of Payroll Pension Liability 2021 0.46138% $ 24,952,824 $ 16,188,697 154.14% 69.89%
2020 0.36105% 39,284,228 14,438,000 272.09% 71.82%
2019 0.35464% 36,340,001 11,027,420 329.54% 72.41%
2018 0.34843% 33,575,940 10,170,288 330.14% 72.96%
2017 0.33985% 33,703,985 9,958,349 338.45% 71.61%
2016 0.33897% 29,331,189 9,243,834 317.31% 72.92%
2015 0.33530% 23,014,464 8,299,645 277.29% 77.62%
2014 0.28460% 17,713,031 7,808,757 226.84% 82.46%
87 6.H.a
Packet Pg. 202 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

REQUIRED SUPPLEMENTAL INFORMATION
JUNE 30, 2022
Schedule of Pension Contributions – Last 10 Years*
*Fiscal year 2015 was the 1st year of implementation, therefore only eight years are shown.

Contributions in
Contractually Relation to the Contribution Contribution as a Required Actuarially Determined Deficiency/ Covered % of Covered Fiscal Year Contributions Contributions (Excess) Payroll Payroll 2022 4,808,270 $ (4,808, $ -$ 16,715,521 270) $ 28.77%
2021 3,321,038 (3,321, 16,188,697 038) 20.51%
2020 3,824,645 (3,824, 14,438,000 645) 26.49%
2019 3,263,776 (3,263, 11,027,420 776) 29.60%
2018 2,791,313 (2,791, 10,170,288 313) 27.45%
2017 2,494,953 (2,494, 9,958,349 953) 25.05%
2016 2,208,239 (2,208, 9,243,834 239) 23.89%
2015 1,707,064 (1,707, 8,299,645 064) 20.57%
88 6.H.a
Packet Pg. 203 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

REQUIRED SUPPLEMENTAL INFORMATION
JUNE 30, 2022
Schedule of the Change in Net OPEB Liability and Related Ratios - Last 10 Fiscal Years*

MEASUREMENT PERIOD 2022 2021 2020 2019 2018

TOTAL OPEB LIABILITY
Service Cost 73,355 $ 70,471 $ 56,673 $ 51,000 $ 52,000 $ Interest on the Total OPEB Liability 31,288 29,725 37,159 36,000 33,000 Difference between Expected and Actual Experience (201,375) (31,683) Changes of Assumptions (273,231) 10,405 220,458 53,000 (39,000) Benefit Payments (10,000) (10,000) (16,000) (16,000) (15,000) Net Change in Total OPEB Liability 100,601 (379,963) 266,607 124,000 31,000 Total OPEB Liability - Beginning 1,279,607 1,380,208 1,013,000 889,000 858,000 Total OPEB Liability - Ending $ 1,380,208 1,000,245 $ 1,279,607 $ 1,013,000 $ 889,000 $ Plan Net OPEB Liability - Ending $ 1,000,245 $ 1,380,208 $ 1,279,607 $ 1,013,000 $ 889,000 Plan Fiduciary Net Position as
a Percentage of the Total OPEB Liability n/a n/a n/a n/a n/a Covered Payroll $ 16,715,521 $ 16,188,697 $ 14,438,000 $ 11,027,420 $ 10,170,288 Net OPEB liability as a percentage of covered payroll 5.98% 8.53% 8.86% 9.19% 8.74% Notes to Schedule
Changes in Assumptions:
*Fiscal year 2018 was the first year of implementation, therefore only five years are shown.

For fiscal year ended June 30, 2022, the discount rate changed from 2.16% to 3.54% For fiscal year ended June 30, 2018, the discount rate changed from 3.58% to 3.87% For fiscal year ended June 30, 2020, the discount rate changed from 3.50% to 2.21% Mortality improvement scale was updated to Scale MP-2021 For fiscal year ended June 30, 2019, the discount rate changed from 3.87% to 3.50% For fiscal year ended June 30, 2021, the discount rate changed from 2.21% to 2.16% 89 6.H.a
Packet Pg. 204 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

REQUIRED SUPPLEMENTAL INFORMATION
JUNE 30, 2022
Schedule of OPEB Contribution - Last 10 Fiscal Years
Per GASB 75 paragraph 57c., these disclosures are only required if the employer calculates an Actuarially Determined Contribution (ADC). The City does not currently calculate an ADC.

90 6.H.a
Packet Pg. 205 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

SCHEDULE OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

GENERAL FUND
For the Fiscal Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Property taxes $ 4,403,112 $ 4,604,609 $ 4,394,360 $ (210,249) Sales and other taxes 8,792,877 10,853,311 12,838,055 1,984,744 Development fees 348,333 446,350 98,017
Intergovernmental 194,000 9,188,788 8,693,148 (495,640) Fines and forfeitures 121,000 81,000 42,825 (38,175)
License and permits 1,009,000 1,309,000 1,668,737 359,737 Use of money and property 364,181 364,181 (717,795) (1,081,976) Charges for services 900,029 900,029 1,163,071 263,042
Other, donations, and reimbursements 110,000 110,000 77,883 (32,117) Total Revenues 15,894,199 27,759,251 28,606,634 847,383

EXPENDITURES
Current:

General government 4,046,402 11,089,446 9,348,142 1,741,304 Public safety 9,990,036 11,212,640 11,182,351 30,289
Community development 490,347 737,987 472,042 265,945
Total Expenditures 14,526,785 23,040,073 21,002,535 2,037,538 Excess of Revenues over
(under) Expenditures 1,367,414 4,719,178 7,604,099 2,884,921

OTHER FINANCING SOURCES
(USES)
Transfers in 1,126,279 7,732,181 6,347,770 (1,384,411)
Transfers out (1,351,437) (10,478,350) (8,424,806) 2,053,544 Total Other Financing
Sources (Uses) (225,158) (2,746,169) (2,077,036) 669,133 Net Change in Fund Balance 1,142,256 1,973,009 5,527,063 3,554,054

Fund Balance, Beginning of Fiscal Year 9,983,814 9,983,814 9,983,814 Fund Balance, End of Fiscal Year $ 11,126,070 $ 11,956,823 $ 15,510,877 $ 3,554,054 Budgeted Amounts
See Accompanying Note to Required Supplementary Information 91 6.H.a
Packet Pg. 206 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL

COMMUNITY SERVICES SPECIAL REVENUE FUND
For the Fiscal Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Sales and other taxes $ 4,406,371 $ 7,589,102 $ 7,810,610 $ 221,508 Intergovernmental 170,000 238,198 68,198
Use of money and property 5,000 5,000 (93,471) (98,471) Charges for services 792,566 896,316 727,939 (168,377)
Other, donations, and reimbursements 5,000 5,000 68,532 63,532 Total Revenues 5,208,937 8,665,418 8,751,808 86,390

EXPENDITURES
Current:

Community services 4,234,677 5,193,143 5,744,064 (550,921) Total Expenditures 4,234,677 5,193,143 5,744,064 (550,921) Excess of Revenues over
(under) Expenditures 974,260 3,472,275 3,007,744 (464,531)

OTHER FINANCING

SOURCES (USES)
Transfers in 770,000 1,895,000 1,140,349 (754,651)
Transfers out (379,373) (1,453,155) (2,004,373) 551,218 Total Other Financing
Sources (Uses) 390,627 (109,373) (312,806) (203,433)
Net Change in Fund Balance 1,364,887 3,362,902 2,694,938 (667,964) Fund Balance, Beginning of Fiscal Year 1,273,797 1,273,797 1,273,797 Fund Balance, End of Fiscal Year $ 2,638,684 $ 4,636,699 $ 3,968,735 $ (667,964)

CITY OF HEALDSBURG
Budgeted Amounts
See Accompanying Note to Required Supplementary Information 92 6.H.a
Packet Pg. 207 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTE TO REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2022

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Budgetary Data
Through the budget, the City Council sets the direction of the City, allocates its resources and establishes its priorities. The Annual Budget assures the efficient and effective uses of the City’s economic resources, as well as establishing that the highest priority objectives are accomplished.

The Annual Budget serves from July 1 to June 30, and is a vehicle that accurately and openly communicates these priorities to the community, businesses, vendors, employees, and other public agencies. Additionally, it establishes the foundation of effective financial planning by providing resource planning, performance measures and controls that permit the evaluation and adjustment of the City’s performance.

The City collects and records revenue and expenditures within the following categories:
• Governmental Activities
• Business-Type Activities
The Governmental Funds include the General Fund, Special Revenue, Debt Service, and Capital Projects funds. All funding sources are kept separate for both reporting and the use of money. The General Fund is where most City services are funded that are not required to be segregated.

Budgets and Budgetary Accounting
The City uses the following procedures in establishing the budgetary data reflected in the financial statements:

1. Prior to June 30 of each fiscal year, the City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following July 1.

The operating budget includes proposed expenditures and the means of financing them.

2. Public hearings are conducted at the City Hall to obtain citizen input.

3. Prior to July 1, the budget is adopted through passage of a resolution and is not included herein but is published separately.
93 6.H.a
Packet Pg. 208 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

NOTE TO REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2022

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

4. The City Manager is authorized to transfer budgeted amounts between departments within any fund. However, any revision that increases the total appropriations of any fund must be approved by the City Council. The appropriated budget is prepared by fund, function, and department.

5. Formal budgetary integration is employed as a management control device during the fiscal year for all funds.

6. Budgets for General, Special Revenue, Debt Service, and Capital Projects Funds are adopted on a basis consistent with accounting principles generally accepted in the United States of America.

7. The City does not formally adopt budgets for the North Area, Park Development fees, Parking Impact Fees, and Misc. Projects non-major governmental funds.

8. The City does not formally adopt budgets for the permanent fund. 94 6.H.a
Packet Pg. 209 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

OTHER SUPPLEMENTARY INFORMATION

6.H.a
Packet Pg. 210 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

6.H.a
Packet Pg. 211 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL

STREETS CAPITAL PROJECTS FUND
For the Fiscal Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Amounts (Negative)

REVENUES
Sales and other taxes $ 113,465 $ 136,895 $ 23,430
Development fees 23,246 848,816 825,570
Intergovernmental 1,115,341 1,115,341
Use of money and property 2,813 (37,155) (39,968)
Charges for services 58,672 58,672
Other, donations, and reimbursements 375,000 243,097 (131,903) Total Revenues 514,524 2,365,666 1,851,142

EXPENDITURES
Current:

Streets and roads 5,243,650 3,345,429 1,898,221
Total Expenditures 5,243,650 3,345,429 1,898,221
Excess of Revenues over
(under) Expenditures (4,729,126) (979,763) 3,749,363

OTHER FINANCING

SOURCES (USES)
Transfers in 4,032,322 3,321,569 (710,753)
Transfers out (1,519,912) 1 (1,519,911)
Total Other Financing
Sources (Uses) 2,512,410 1,801,658 (710,752)
Net Change in Fund Balance (2,216,716) 821,895 3,038,611 Fund Balance (deficit), Beginning of Fiscal Year (337,488) (337,488) Fund Balance, End of Fiscal Year $ (2,554,204) $ 484,407 $ 3,038,611

CITY OF HEALDSBURG
Final
Budget
95 6.H.a
Packet Pg. 212 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Page Intentionally Left Blank
96 6.H.a
Packet Pg. 213 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

NONMAJOR GOVERNMENTAL FUNDS

SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditure for particular purposes.

Gas Tax Fund – used to account for the expenditures financed by money apportioned under the Streets and Highways Code of the State of California.

North Area Fund – used to account for the activity of an assessment district with the purpose of funding the installation and maintenance of new roads, sewer systems and electrical, etc. when annexing into specific area of the City.

Benjamin Way Maintenance District Fund – used to track the revenue and expenditures for the repair and limited maintenance of Benjamin Way.

Public Safety Fund – used to account for grant revenue and expenditures used for equipment and training specific to police and fire, and to account for monies received by the California Department of Motor Vehicles to be expended on abatement, removal or the disposal of vehicle related public nuisances from private or public property.

Strong Motion Education and Data Fund – used to account for the expenditures funded by fees charged in accordance with the California Department of Conservation.

Area A Lighting and Landscaping Fund – used to account for revenue and expenditures related to the lighting and landscaping districts.

Media Center Fund – used to account for monies received by cable operators to support public education and government (PEG) channel facilities and activities.

Park Development Fees Fund – used to account for revenue and expenditures for the design and construction of park and park improvements required to mitigate the impact of new development.

Parking Impact Fees Fund – used to account for revenue and expenditures related to parking improvements and alternative transportation, including bicycle and pedestrian, improvements designed to reduce parking requirements for which the fees are charged.

Housing Successor Agency Fund – used to account for housing assets from the former Redevelopment Agency, including notes receivable.

PERMANENT FUND
Senior Center Trust Permanent Fund – used to account for and report financial resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support City programs.

CAPITAL PROJECTS FUND
Misc. Projects Capital Projects Fund – used to account for the acquisition and construction of miscellaneous major capital projects throughout the City.

DEBT SERVICE FUND
General Debt Service Fund – used to account for the accumulation of resources for and the payment of principal and interest on long-term debt.
97 6.H.a
Packet Pg. 214 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Benjamin Way Strong Motion Area A
Gas North Maintenance Public Education Lighting and
Tax Area District Safety and Data Landscaping
ASSETS
Cash and investments $ 896,237 $ 1,662 $ 7,733 $ 106,536 $ 5,860 $ 280,486 Cash and investments with fiscal agents
Receivables:

Accounts and taxes 53,300 5,141
Interest 1,839 16 12 574
Intergovernmental 60,904
Loans and notes receivable
Total Assets $ 958,980 $ 54,962 $ 7,749 $ 106,536 $ 5,872 $ 286,201

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable $ - $- $- $- $- $ 1,242
Due to other funds 15,000
Deposits payable
Total Liabilities 15,000 1,242
Deferred inflow of resources:

Unavailable revenue - interest
Unavailable revenue 53,300
Total deferred inflows of resources 53,300
Fund Balances:

Nonspendable
Restricted 958,980 7,749 106,536 5,872 284,959
Unassigned (13,338)
Total Fund Balances (Deficits) 958,980 (13,338) 7,749 106,536 5,872 284,959 Total Liabilities, Deferred inflows of
Resources and Fund Balances $ 958,980 $ 54,962 $ 7,749 $ 106,536 $ 5,872 $ 286,201

CITY OF HEALDSBURG

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
June 30, 2022
Special Revenue Funds
98 6.H.a
Packet Pg. 215 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Total
Park Parking Housing Senior Nonmajor
Media Development Impact Successor Center Misc General Governmental Center Fees Fees Agency Trust Projects Debt Service Funds $- $ 992,109 $ 405,204 $- $ $- 100 $ 171,174 $ 2,867,101 252,439 116,848 175 369,462

9,900 4,114 72,455
2,181 827 5,449
244,625 305,529
8,407,105 8,407,105
$ 9,900 $ 998,404 $ 406,031 $ 8,651,730 $ 252,539 $ 116,848 $ 171,349 $ 12,027,101 $- $- $- $- $- $- $- $ 1,242
1,087 119,137 117,248 252,472
100 356 456
1,087 119,137 100 117,248 356 254,170
1,644,605 1,644,605
53,300
1,644,605 1,697,905
200,000 200,000
8,813 998,404 406,031 6,887,988 52,439 170,993 9,888,764 (400) (13,738)
8,813 998,404 406,031 6,887,988 252,439 (400) 170,993 10,075,026 $ 9,900 $ 998,404 $ 406,031 $ 8,651,730 $ 252,539 $ 116,848 $ 171,349 $ 12,027,101

Fund
Debt Service
Special Revenue Funds
Capital Projects
Fund Fund
Permanent
99 6.H.a
Packet Pg. 216 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Benjamin Way Strong Motion Area A
Gas North Maintenance Public Education Lighting and
Tax Area District Safety and Data Landscaping

REVENUES
Property taxes $ $- - $- $- $- $ 249,795
Development fees
Intergovernmental 520,628
Use of money and property (12,716) (114) (87) (4,318)
Charges for services 8,222
Other, donations, and reimbursements 1,620 1,416
Total Revenues 507,912 (114) 9,842 1,329 245,477

EXPENDITURES
Current:

Public safety 84,698
Streets and roads 2,500
Community development 211,685
Debt service:

Principal retirement
Interest and fiscal charges
Total Expenditures 2,500 84,698 211,685
Excess of Revenues Over
(Under) Expenditures 505,412 (114) (74,856) 1,329 33,792

OTHER FINANCING SOURCES (USES)
Transfers in 75,000
Transfers out (507,569) (1,469)
Total Other Financing
Sources (Uses) (507,569) 75,000 (1,469)
Net Change in Fund Balances (2,157) (114) 144 1,329 32,323 Fund Balances (deficits), Beginning of Fiscal Year 961,137 (13,338) 7,863 106,392 4,543 252,636 Fund Balances (deficits), End of Fiscal Year $ 958,980 $ (13,338) $ 7,749 $ 106,536 $ 5,872 $ 284,959 Special Revenue Funds

CITY OF HEALDSBURG

COMBINING STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
For the Fiscal Year Ended June 30, 2022
100

6.H.a
Packet Pg. 217 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Fund Fund Fund Total
Park Parking Housing Senior Nonmajor
Media Development Impact Successor Center Misc General Governmental Center Fees Fees Agency Trust Projects Debt Service Funds $- $- $- $- $- $- $- $ 249,795
503,517 288,387 791,904
244,625 765,253
(15,377) (6,459) 7,213 (38,316) 325 (69,849)
8,222
39,195 12,006 54,237
39,195 488,140 281,928 263,844 (38,316) 325 1,799,562
84,698
2,500
28,726 4,080 244,491

767,274 767,274
78,723 78,723
28,726 4,080 845,997 1,177,686
39,195 488,140 281,928 235,118 (42,396) 325 (845,997) 621,876 744,466 819,466
(40,000) (105,524) (437,290) (1,091,852)
(40,000) (105,524) (437,290) 744,466 (272,386)
(805) 382,616 281,928 235,118 (42,396) (436,965) (101,531) 349,490 9,618 615,788 124,103 6,652,870 294,835 436,565 272,524 9,725,536 $ 8,813 $ 998,404 $ 406,031 $ 6,887,988 $ 252,439 $ (400) $ 170,993 $ 10,075,026 Captial Projects Debt Service
Special Revenue Funds
Permanent
101

6.H.a
Packet Pg. 218 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
Variance
Actual
Budget (Negative)

REVENUES
Intergovernmental $ 563,345 $ 520,628 $ (42,717)
Use of money and property 5,942 (12,716) (18,658)
Total Revenues 569,287 507,912 (61,375)

EXPENDITURES
Current:

Streets and roads 2,500 (2,500)
Total Expenditures 2,500 (2,500)
Excess of Revenues
Over (Under) Expenditures 569,287 505,412 (63,875)

OTHER FINANCING SOURCES (USES)
Transfers out (778,472) (507,569) 270,903
Total Other Financing Sources (Uses) (778,472) (507,569) 270,903 Net Change in Fund Balance (209,185) (2,157) 207,028
Fund Balance - Beginning of Fiscal Year 961,137 961,137 Fund Balance - End of Fiscal Year $ 751,952 $ 958,980 $ 207,028 Final Positive
Amount

GAS TAX SPECIAL REVENUE FUND
102

6.H.a
Packet Pg. 219 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
Variance
Actual
Budget (Negative)

REVENUES
Charges for services $ $ 8,222 - $ 8,222
Other, donations, and reimbursements 1,620 1,620
Total Revenues 9,842 9,842

EXPENDITURES
Current:

Public safety 82,000 84,698 (2,698)
Total Expenditures 82,000 84,698 (2,698)
Excess of Revenues
Over (Under) Expenditures (82,000) (74,856) 7,144

OTHER FINANCING SOURCES (USES)
Transfers in 75,000 75,000
Total Other Financing Sources (Uses) 75,000 75,000
Net Change in Fund Balance (7,000) 144 7,144
Fund Balance - Beginning of Fiscal Year 106,392 106,392 Fund Balance - End of Fiscal Year $ 99,392 $ 106,536 $ 7,144

PUBLIC SAFETY SPECIAL REVENUE FUND
Final Positive
Amount
103

6.H.a
Packet Pg. 220 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
Variance
Actual
Budget (Negative)

REVENUES
Use of money and property $ $ 31 $ (87) (118)
Other, donations, and reimbursements 200 1,416 1,216
Total Revenues 231 1,329 1,098
Excess of Revenues
Over (Under) Expenditures 231 1,329 1,098
Fund Balance - Beginning of Fiscal Year 4,543 4,543
Fund Balance - End of Fiscal Year $ 4,774 $ 5,872 $ 1,098

STRONG MOTION EDUCATION AND DATA SPECIAL REVENUE FUND
Final Positive
Amount
104

6.H.a
Packet Pg. 221 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL

AREA A LIGHTING AND LANDSCAPING SPECIAL REVENUE FUND
For the Fiscal Year Ended June 30, 2022
Variance
Actual
Budget (Negative)

REVENUES
Property taxes $ 192,609 $ 249,795 $ 57,186
Use of money and property 1,620 (4,318) (5,938)
Total Revenues 194,229 245,477 51,248

EXPENDITURES
Current:

Community development 248,432 211,685 36,747
Total Expenditures 248,432 211,685 36,747
Excess of Revenues
Over (Under) Expenditures (54,203) 33,792 87,995

OTHER FINANCING SOURCES (USES)
Transfers out (1,470) (1,469) 1
Total Other Financing Sources (Uses) (1,470) (1,469) 1
Net Change in Fund Balance (55,673) 32,323 87,996
Fund Balance - Beginning of Fiscal Year 252,636 252,636 Fund Balance - End of Fiscal Year $ 196,963 $ 284,959 $ 87,996 Final Positive
Amount
105

6.H.a
Packet Pg. 222 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL

MEDIA CENTER SPECIAL REVENUE FUND
For the Fiscal Year Ended June 30, 2022
Variance
Actual
Budget (Negative)

REVENUES
Other, donations, and reimbursements $ 40,000 $ 39,195 $ (805) Total Revenues 40,000 39,195 (805)
Excess of Revenues
Over (Under) Expenditures 40,000 39,195 (805)

OTHER FINANCING SOURCES (USES)
Transfers out (40,000) (40,000)
Total Other Financing Sources (Uses) (40,000) (40,000)
Net Change in Fund Balance (805) (805)
Fund Balance - Beginning of Fiscal Year 9,618 9,618
Fund Balance - End of Fiscal Year $ 9,618 $ 8,813 $ (805) Final Positive
Amount

CITY OF HEALDSBURG
106

6.H.a
Packet Pg. 223 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL

BENJAMIN WAY MAINTENANCE DISTRICT SPECIAL REVENUE FUND
For the Fiscal Year Ended June 30, 2022
Variance
Actual
Budget (Negative)

REVENUES
Use of money and property $ $ 61 $ (114) (175)
Total Revenues 61 (114) (175)
Excess of Revenues
Over (Under) Expenditures 61 (114) (175)
Fund Balance - Beginning of Fiscal Year 7,863 7,863
Fund Balance - End of Fiscal Year $ 7,924 $ 7,749 $ (175) Final Positive
Amount
107

6.H.a
Packet Pg. 224 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL

HOUSING SUCCESSOR AGENCY SPECIAL REVENUE FUND
For the Fiscal Year Ended June 30, 2022
Variance
Actual
Budget (Negative)

REVENUES
Intergovernmental $ - $ 244,625 $ 244,625
Use of money and property 7,213 7,213
Other, donations, and reimbursements 12,006 12,006
Total Revenues 263,844 263,844

EXPENDITURES
Current:

Community development 11,356 28,726 (17,370)
Total Expenditures 11,356 28,726 (17,370)
Excess of Revenues
Over (Under) Expenditures (11,356) 235,118 246,474
Fund Balance - Beginning of Fiscal Year 6,652,870 6,652,870 Fund Balance - End of Fiscal Year $ 6,641,514 $ 6,887,988 $ 246,474 Final
Amount
Positive
108

6.H.a
Packet Pg. 225 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL

GENERAL DEBT SERVICE FUND
For the Fiscal Year Ended June 30, 2022
Variance
Actual
Budget (Negative)

REVENUES
Use of money and property $ 56,221 $- $ (56,221)
Total Revenues 56,221 (56,221)

EXPENDITURES
Debt service:

Principal retirement 677,828 767,274 (89,446)
Interest and fiscal charges 66,639 78,723 (12,084)
Total Expenditures 744,467 845,997 (101,530)
Excess of Revenues
Over (Under) Expenditures (688,246) (845,997) (157,751)

OTHER FINANCING SOURCES (USES)
Transfers in 744,466 744,466
Total Other Financing Sources (Uses) 744,466 744,466
Net Change in Fund Balance 56,220 (101,531) (157,751)
Fund Balance - Beginning of Fiscal Year 272,524 272,524 Fund Balance - End of Fiscal Year $ 328,744 $ 170,993 $ (157,751) Amount
Final Positive
109

6.H.a
Packet Pg. 226 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) ASSETS
Cash and investments $ 4,354,966 $ 130,232 $ 2,139,179 $ 48,467 Pension stabilization investments 4,434,624
Receivables:

Accounts and taxes 889,954 14,428
Interest 60,677 4,413 97
Intergovernmental 1,237,217 596,915
Lease 214,988
Due from other funds 958,622
Loans and notes receivable 282,673
Deposits 947,429
Prepaid expenditures 3,232
Total Assets $ 13,101,709 $ 130,232 $ 3,037,608 $ 48,564

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities $ 553,996 $ 1,008 $ 10,000 $- Due to other funds 2,492,886
Deposits payable 1,382,303
Total Liabilities 1,936,299 2,493,894 10,000
Deferred inflow of resources:

Lease 210,477
Unavailable revenue 850,000
Total Liabilities 1,060,477
Fund Balances:

Nonspendable:

Prepaid expenditures 3,232
Lease 4,511
Restricted 5,382,053
Assigned 23,064
Unassigned 4,692,073 (2,363,662) 3,027,608 48,564
Total Fund Balances (Deficits) 10,104,933 (2,363,662) 3,027,608 48,564 Total Liabilities, Deferred inflows of
Resources and Fund Balances $ 13,101,709 $ 130,232 $ 3,037,608 $ 48,564 Capital Transaction Economic

CITY OF HEALDSBURG

COMBINING BALANCE SHEET

GENERAL FUND ACTIVITIES
June 30, 2022
General Replacement & Use Tax Development
110

6.H.a
Packet Pg. 227 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Total General
Fund
$ 1,179,836 $ 8,473 $ 134,191 $ 1,799,143 $ 292,481 $ 10,086,968 4,434,624
211,083 1,115,465
17 273 65,477
950,000 2,784,132
214,988
119,137 1,077,759
282,673
947,429
3,232
$ 1,510,056 $ 8,490 $ 134,464 $ 2,749,143 $ 292,481 $ 21,012,747 $ 1,200 $- $- $- $- $ 566,204
2,492,886
1,382,303
4,441,393 1,200
210,477
850,000
1,060,477
3,232
4,511
1,508,856 8,490 134,464 2,749,143 9,783,006
292,481 315,545
5,404,583
1,508,856 8,490 134,464 2,749,143 292,481 15,510,877
$ 1,510,056 $ 8,490 $ 134,464 $ 2,749,143 $ 292,481 $ 21,012,747

TOT Tree Fire Facilities
Mitigation
L&M
Village
Long Range
Housing Impact Fees Planning Fund
111

6.H.a
Packet Pg. 228 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

REVENUES
Property taxes $ 4,394,360 $ - $ - $ -
Sales and other taxes 8,419,073 2,891,655
Development fees 435,324
Intergovernmental 914,348
Fines and forfeitures 42,825
License and permits 1,668,737
Use of money and property (680,629) (34,576) (709)
Charges for services 1,120,590
Other, donations, and reimbursements 76,904 565
Total Revenues 16,391,532 2,857,079 (144)

EXPENDITURES
Current:

General government 3,989,499 5,218,576 132,787
Public safety 11,182,351
Community development 12,606
Total Expenditures 15,171,850 5,218,576 132,787 12,606
Excess of Revenues Over
(Under) Expenditures 1,219,682 (5,218,576) 2,724,292 (12,750)

OTHER FINANCING SOURCES (USES)
Transfers in 617,459 5,455,311
Transfers out (1,703,045) (1,551,480)
Total Other Financing
Sources (Uses) (1,085,586) 5,455,311 (1,551,480)
Net Change in Fund Balances 134,096 236,735 1,172,812 (12,750) Fund Balances (deficits), Beginning of Fiscal Year 9,970,837 (2,600,397) 1,854,796 61,314 Fund Balances (deficits), End of Fiscal Year $ 10,104,933 $ (2,363,662) $ 3,027,608 $ 48,564

CITY OF HEALDSBURG

GENERAL FUND ACTIVITIES

COMBINING STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES
For the Fiscal Year Ended June 30, 2022
Economic
Development
Transaction
General & Use Tax
Capital
Replacement
112

6.H.a
Packet Pg. 229 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Total General
Fund
$- $ - $ - $ - $ - $ 4,394,360
1,527,327 12,838,055
11,026 446,350
7,778,800 8,693,148
42,825
1,668,737
6 (116) (1,771) (717,795)
42,481 1,163,071
414 77,883
1,527,747 (116) 9,255 7,778,800 42,481 28,606,634
7,280 9,348,142
11,182,351
441,809 17,627 472,042
441,809 7,280 17,627 21,002,535
1,085,938 (7,396) 9,255 7,761,173 42,481 7,604,099
25,000 250,000 6,347,770
(14,917) (143,334) (5,012,030) (8,424,806)
10,083 (143,334) (5,012,030) 250,000 (2,077,036)
1,096,021 (7,396) (134,079) 2,749,143 292,481 5,527,063 412,835 15,886 268,543 9,983,814
$ 1,508,856 $ 8,490 $ 134,464 $ 2,749,143 $ 292,481 $ 15,510,877 Housing
Fire Facilities
Impact Fees
Tree
Mitigation
Long Range
Planning Fund
L&M
Village
TOT
113

6.H.a
Packet Pg. 230 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Water Water Capital Water Debt Water Totals
Operations Replacement Service Capacity Water Fund

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Current Assets:

Cash and investments $ 1,128,310 $ 1,496,189 $ 205,375 $ 1,216,538 $ 4,046,412 Cash and investments with fiscal agents 3 3
Pension stabilization investments 512,982 512,982
Accounts receivable 934,796 13,142 947,938
Interest receivable 3,848 4,518 8,366
Inventory 77,564 77,564
Total Current Assets 2,657,503 1,496,189 205,375 1,234,198 5,593,265 Noncurrent Assets:

Capital assets
Land 310,781 310,781
Construction in progress 74,060 74,060
Depreciable buildings and improvements, net 233,398 233,398 Depreciable utility systems, net 22,924,663 22,924,663
Depreciable equipment, net 273,135 273,135
Total Noncurrent Assets 23,741,977 74,060 23,816,037
Total Assets 26,399,480 1,570,249 205,375 1,234,198 29,409,302 Deferred Outflows of Resources:

OPEB related 19,477 19,477
Pension related 620,736 620,736
Total deferred outflows of resources 640,213 640,213

LIABILITIES AND DEFERRED INFLOWS OF RESOURCES
Current Liabilities:

Accounts payable and accrued liabilities 79,825 29,975 525 110,325 Deposits payable 14,732 14,732
Bonds payable - current 813,341 813,341
Interest payable 61,123 61,123
Total Current Liabilities 969,021 29,975 525 999,521
Noncurrent Liabilities
Bonds payable 4,933,000 4,933,000
OPEB 96,809 96,809
Net pension liability 2,065,017 2,065,017
Total Noncurrent Liabilities 7,094,826 7,094,826
Total Liabilities 8,063,847 29,975 525 8,094,347
Deferred Inflows of Resources:

OPEB related 45,580 45,580
Pension related 1,878,728 1,878,728
Total deferred inflows of resources 1,924,308 1,924,308

NET POSITION
Net investment in capital assets 18,090,980 74,060 18,165,040 Restricted 512,982 1,466,214 205,375 1,233,673 3,418,244 Unrestricted (1,552,424) (1,552,424)
Total Net Position $ 17,051,538 $ 1,540,274 $ 205,375 $ 1,233,673 $ 20,030,860

CITY OF HEALDSBURG

COMBINING STATEMENT OF NET POSITION

WATER FUND ACTIVITIES
June 30, 2022
114

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Packet Pg. 231 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Water Water Capital Water Debt Water Totals
Operations Replacement Service Capacity Water Fund

OPERATING REVENUES
Charges for services $ 4,612,289 $ - $ - $ - $ 4,612,289 Development fees 28,717 986,241 1,014,958
Intergovernmental 4,994 4,994
Other 100,109 100,109
Total Operating Revenues 4,746,109 986,241 5,732,350

OPERATING EXPENSES
Salaries and benefits 3,086,106 3,086,106
Maintenance and operations 1,906,654 2,624 11,925 1,921,203 Administration 888,464 888,464
Depreciation 804,681 804,681
Total Operating Expenses 6,685,905 2,624 11,925 6,700,454 Operating Income (loss) (1,939,796) (2,624) 974,316 (968,104)

NON-OPERATING REVENUES (EXPENSES)
Investment income (loss) (91,154) (32,414) (123,568)
Interest expense (260,542) (260,542)
Gain (loss) on sale of capital assets (2,690) (2,690)
Total Non-operating Revenue (Expenses) (354,386) (32,414) (386,800)

NET INCOME (LOSS) BEFORE CAPITAL
CONTRIBUTIONS AND TRANSFERS (2,294,182) (2,624) 941,902 (1,354,904) CAPITAL CONTRIBUTIONS 336,012 (336,012)

TRANSFERS
Transfers in 492,820 1,109,016 1,601,836
Transfers out (85,780) (1,126,836) (1,212,616)
Total Transfers 407,040 1,109,016 (1,126,836) 389,220
Change in Net Position (1,551,130) 770,380 (184,934) (965,684) Net Position, Beginning of Fiscal Year 18,602,668 769,894 205,375 1,418,607 20,996,544 Net Position, End of Fiscal Year $ 17,051,538 $ 1,540,274 $ 205,375 $ 1,233,673 $ 20,030,860

CITY OF HEALDSBURG

COMBINING STATEMENT OF REVENUES,

EXPENSES, AND CHANGES IN NET POSITION

WATER FUND ACTIVITIES
For the Fiscal Year Ended June 30, 2022
115

6.H.a
Packet Pg. 232 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Sewer Sewer Capital Sewer
Operations Drainage Replacement Capacity

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Current Assets:

Cash and investments $ 2,001,263 $ - $ 1,681,087 $ 2,813,459 Cash and investments with fiscal agents 8
Pension stabilization investments 617,776 134,285
Accounts receivable 1,164,073 97,562 2,869.00 21,796
Interest receivable 6,040 7,345
Inventory 20,920
Due from other funds 1,121,801 1,246,443
Total Current Assets 4,931,881 231,847 2,930,399 2,842,600 Noncurrent Assets:

Capital assets
Land 682,880 84,022
Construction in progress 1,649,520
Depreciable buildings and improvements, net 43,556
Depreciable utility systems, net 48,814,709 6,360,727
Depreciable equipment, net 616,000
Total Noncurrent Assets 50,157,145 6,444,749 1,649,520
Total Assets 55,089,026 6,676,596 4,579,919 2,842,600
Deferred Outflows of Resources:

Deferred loss on debt refunding 711,616
OPEB related 23,574
Pension related 620,736
Total deferred outflows of resources 1,355,926

LIABILITIES AND DEFERRED INFLOWS OF RESOURCES
Current Liabilities:

Accounts payable and accrued liabilities 256,979 641 34,159 525 Due to other funds 1,121,801
Deposits payable 1,100
Retention payable 9,885 61,776
Bonds payable - current 1,221,984
Interest payable 179,491
Total Current Liabilities 1,669,439 1,122,442 95,935 525 Noncurrent Liabilities
Bonds payable 19,016,599
Other post-employment benefits liability 117,172
Net pension liability 2,065,017
Total Noncurrent Liabilities 21,198,788
Total Liabilities 22,868,227 1,122,442 95,935 525
Deferred Inflows of Resources:

OPEB related 55,166
Pension related 1,878,728
Total deferred inflows of resources 1,933,894

NET POSITION
Net investment in capital assets 30,004,285 6,444,749 1,587,744 Restricted 617,776 134,285 2,896,240 2,842,075
Unrestricted 1,020,770 (1,024,880)
Total Net Position $ 31,642,831 $ 5,554,154 $ 4,483,984 $ 2,842,075

CITY OF HEALDSBURG

COMBINING STATEMENT OF NET POSITION

SEWER FUND ACTIVITIES
June 30, 2022
116

6.H.a
Packet Pg. 233 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Drainage Totals
Capacity Sewer Fund
$ 1,233,670 $ 7,729,479
8 752,061
6,444 1,292,744
2,508 15,893
20,920
2,368,244
1,242,622 12,179,349
766,902
1,649,520
43,556
55,175,436
616,000
58,251,414
1,242,622 70,430,763
711,616
23,574
620,736
1,355,926
292,304
1,121,801
1,100
71,661
1,221,984
179,491
2,888,341
19,016,599
117,172
2,065,017
21,198,788
24,087,129
55,166
1,878,728
1,933,894
38,036,778
1,242,622 7,732,998
(4,110)
$ 1,242,622 $ 45,765,666

117

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Packet Pg. 234 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Sewer Sewer Capital Sewer
Operations Drainage Replacement Capacity

OPERATING REVENUES
Charges for services $ 7,100,245 $ 758,314 $ - $ -
Development fees 2,225,454
Intergovernmental 4,993 28,374.00
Other 33,791 16,099 565
Total Operating Revenues 7,139,029 774,413 28,939 2,225,454

OPERATING EXPENSES
Salaries and benefits 3,387,220 404,397
Maintenance and operations 1,804,090 115,798 13,438 11,925 Administration 1,086,368 139,923
Depreciation 2,061,365 257,468
Total Operating Expenses 8,339,043 917,586 13,438 11,925 Operating Income (loss) (1,200,014) (143,173) 15,501 2,213,529

NON-OPERATING REVENUES (EXPENSES)
Investment income (loss) (122,589) (16,630) (52,975)
Interest expense (758,586)
Gain (loss) on sale of fixed assets (808)
Total Non-operating Revenue (Expenses) (881,983) (16,630) (52,975)

NET INCOME (LOSS) BEFORE CAPITAL
CONTRIBUTIONS AND TRANSFERS (2,081,997) (159,803) 15,501 2,160,554 CAPITAL CONTRIBUTIONS (165,336) 165,336

TRANSFERS
Transfers in 302,498 500,000
Transfers out (85,780) (25,601) (776,897)
Total Transfers 216,718 (25,601) 500,000 (776,897)
Change in Net Position (2,030,615) (185,404) 680,837 1,383,657 Net Position, Beginning of Fiscal Year 33,673,446 5,739,558 3,803,147 1,458,418 Net Position, End of Fiscal Year $ 31,642,831 $ 5,554,154 $ 4,483,984 $ 2,842,075

CITY OF HEALDSBURG

COMBINING STATEMENT OF REVENUES,

EXPENSES, AND CHANGES IN NET POSITION

SEWER FUND ACTIVITIES
For the Fiscal Year Ended June 30, 2022
118

6.H.a
Packet Pg. 235 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Drainage Totals
Capacity Sewer Fund
$ - $ 7,858,559
494,143 2,719,597
33,367
50,455
494,143 10,661,978
3,791,617
1,945,251
1,226,291
2,318,833
9,281,992
494,143 1,379,986
(18,116) (210,310)
(758,586)
(808)
(18,116) (969,704)
476,027 410,282

802,498
(888,278)
(85,780)
476,027 324,502
766,595 45,441,164
$ 1,242,622 $ 45,765,666
119

6.H.a
Packet Pg. 236 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Electric Capital Electric Electric Totals
Operations Replacement Public Benefit Capacity Electric Fund

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Current Assets:

Cash and investments $ 9,845,952 $ 194,309 $ 3,097,892 $ 106,168 $ 13,244,321 Pension stabilization investments 882,291 882,291
Investment in NCPA Reserves 5,912,910 5,912,910
Accounts receivable 2,272,918 2,272,918
Interest receivable 19,948 6,325 1,324 27,597
Inventory 2,102,363 2,102,363
Due from other funds 15,000 1,246,443 1,261,443
Total Current Assets 21,051,382 1,440,752 3,104,217 107,492 25,703,843 Noncurrent Assets:

Capital assets
Land 48,360 48,360
Construction in progress 270,921 270,921
Depreciable buildings and improvements, net 17,141 17,141 Depreciable utility systems, net 17,991,125 17,991,125
Depreciable equipment, net 379,971 379,971
Total Noncurrent Assets 18,436,597 270,921 18,707,518
Total Assets 39,487,979 1,711,673 3,104,217 107,492 44,411,361 Deferred Outflows of Resources:

OPEB related 20,987 20,987
Pension related 859,480 859,480
Total deferred outflows of resources 880,467 880,467

LIABILITIES AND DEFERRED INFLOWS OF RESOURCES
Current Liabilities:

Accounts payable and accrued liabilities 140,260 148,870 3,395 292,525 Deposits payable 152,291 152,291
Bonds payable - current 126,294 126,294
Loan payable - current 118,992 118,992
Interest payable 3,926 3,926
Total Current Liabilities 541,763 148,870 3,395 694,028 Noncurrent Liabilities
Loan payable 1,451,330 1,451,330
OPEB 104,311 104,311
Net pension liability 2,859,254 2,859,254
Total Noncurrent Liabilities 4,414,895 4,414,895
Total Liabilities 4,956,658 148,870 3,395 5,108,923
Deferred Inflows of Resources:

OPEB related 49,112 49,112
Pension related 2,601,316 2,601,316
Total deferred inflows of resources 2,650,428 2,650,428

NET POSITION
Net investment in capital assets 18,436,597 270,921 18,707,518 Restricted 882,291 1,291,882 3,100,822 107,492 5,382,487 Unrestricted 13,442,472 13,442,472
Total Net Position $ 32,761,360 $ 1,562,803 $ 3,100,822 $ 107,492 $ 37,532,477

CITY OF HEALDSBURG

COMBINING STATEMENT OF NET POSITION

ELECTRIC FUND ACTIVITIES
June 30, 2022
120

6.H.a
Packet Pg. 237 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Electric Capital Electric Electric Totals
Operations Replacement Public Benefit Capacity Electric Fund

OPERATING REVENUES
Charges for services $ 12,238,313 $ - $ 339,201 $ - $ 12,577,514 Development fees 11,351 33,659 45,010
Other 442,809 589,136 1,031,945
Total Operating Revenues 12,692,473 928,337 33,659 13,654,469

OPERATING EXPENSES
Purchase of power 5,585,112 5,585,112
Salaries and benefits 3,786,133 3,871,218 85,085
Maintenance and operations 3,174,363 5,512 238,590 3,418,465 Administration 1,387,129 1,387,129
Depreciation 562,753 562,753
Total Operating Expenses 14,495,490 5,512 323,675 14,824,677 Operating Income (loss) (1,803,017) (5,512) 604,662 33,659 (1,170,208)

NON-OPERATING REVENUES (EXPENSES)
Investment income (182,108) (46,994) (9,642) (238,744)
Interest expense (17,039) (17,039)
Gain (loss) on sale of fixed assets (2,797) (2,797)
Total Non-operating Revenue (Expenses) (201,944) (46,994) (9,642) (258,580)

NET INCOME (LOSS) BEFORE CAPITAL
CONTRIBUTIONS AND TRANSFERS (2,004,961) (5,512) 557,668 24,017 (1,428,788) CAPITAL CONTRIBUTIONS 4,284,437 (4,284,437)

TRANSFERS
Transfers in 5,517 3,844,543 3,850,060
Transfers out (3,572,427) (5,517) (544,543) (4,122,487) Total Transfers (3,566,910) 3,844,543 (5,517) (544,543) (272,427) Change in Net Position (1,287,434) (445,406) 552,151 (520,526) (1,701,215) Net Position, Beginning of Fiscal Year 34,048,794 2,008,209 2,548,671 628,018 39,233,692 Net Position, End of Fiscal Year $ 32,761,360 $ 1,562,803 $ 3,100,822 $ 107,492 $ 37,532,477

CITY OF HEALDSBURG

COMBINING STATEMENT OF REVENUES,

EXPENSES, AND CHANGES IN NET POSITION

ELECTRIC FUND ACTIVITIES
For the Fiscal Year Ended June 30, 2022
121

6.H.a
Packet Pg. 238 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Vehicle Information Building
Maintenance Services Maintenance Totals
ASSETS
Current Assets:

Cash and investments $ 4,096,310 $ 1,892,503 $ 1,117,404 $ 1,236 $ 7,107,453 Accounts receivable 21,018 77,514 6,200 104,732
Loans and notes receivable 2,533 2,533
Interest receivable 7,216 2,356 9,572
Inventory 16,496 16,496
Total Current Assets 4,117,328 1,922,415 1,122,293 78,750 7,240,786 Noncurrent Assets:

Right to use leased assets, net 160,028 160,028
Capital assets
Depreciable buildings and improvements, net 1,933,313 1,933,313 Depreciable equipment, net 4,017,295 544,917 4,562,212
Total Noncurrent Assets 4,017,295 704,945 1,933,313 6,655,553 Total Assets 4,117,328 5,939,710 1,827,238 2,012,063 13,896,339

LIABILITIES
Current Liabilities:

Accounts payable and accrued liabilities 684,884 56,907 18,448 35,172 795,411 Due to other funds 21,784 21,784
Deposits payable 30,000 30,000
Lease liabilities - current 71,442 71,442
Capital lease payable - current 467,793 467,793
Claims payable - current 137,942 137,942
Interest payable
Compensated absences 716,822 716,822
Total Current Liabilities 1,539,648 554,700 89,890 56,956 2,241,194 Noncurrent Liabilities
Capital lease payable 479,600 479,600
Lease liabilities 88,373 88,373
Claims payable 252,462 252,462
Compensated absences 1,763,873 1,763,873
Total Noncurrent Liabilities 2,016,335 479,600 2,584,308 88,373 Total Liabilities 3,555,983 1,034,300 178,263 56,956 4,825,502

NET POSITION
Net investment in capital assets 3,069,902 545,130 1,933,313 5,548,345 Unrestricted 561,345 1,835,508 1,103,845 21,794 3,522,492 Total Net Position $ 561,345 $ 4,905,410 $ 1,648,975 $ 1,955,107 $ 9,070,837

CITY OF HEALDSBURG

COMBINING STATEMENT OF NET POSITION

INTERNAL SERVICE FUNDS
June 30, 2022
Benefit
Insurance and
122

6.H.a
Packet Pg. 239 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Insurance and Vehicle Information Building
Benefit Maintenance Services Maintenance Totals

OPERATING REVENUES
Charges for services $ 1,186,008 $ 1,515,842 $ 2,353,355 $ 700,001 $ 5,755,206 Other 3,029 426 23,202 26,657
Total Operating Revenues 1,186,008 1,518,871 2,353,781 723,203 5,781,863

OPERATING EXPENSES
Salaries and benefits 1,035,260 338,054 687,578 261,139 2,322,031 Maintenance and operations 397,907 1,235,684 399,030 2,032,621 Administration 133,275 170,562 137,330 441,167
Amortization 72,107 72,107
Depreciation 695,396 231,651 338,707 1,265,754
Total Operating Expenses 1,035,260 1,564,632 2,397,582 1,136,206 6,133,680 Operating Income (loss) 150,748 (45,761) (43,801) (413,003) (351,817)

NON-OPERATING REVENUES (EXPENSES)
Investment income (29,825) (17,700) 194,093 146,568
Interest expense (1,023) (1,023)
Gain (loss) on sale of fixed assets 127,782 127,782
Total Non-operating Revenue 97,957 (18,723) 194,093 273,327 INCOME (LOSS) BEFORE TRANSFERS 150,748 52,196 (62,524) (218,910) (78,490)

TRANSFERS
Transfers in 540,989 167,970 190,022 898,981
Transfers out (21,527) (34,602) (12,164) (68,293)
Total Transfers 519,462 133,368 177,858 830,688
Change in Net Position 150,748 571,658 70,844 (41,052) 752,198 Net Position, Beginning of Fiscal Year 410,597 4,333,752 1,578,131 1,996,159 8,318,639 Net Position, End of Fiscal Year $ 561,345 $ 4,905,410 $ 1,648,975 $ 1,955,107 $ 9,070,837

CITY OF HEALDSBURG

COMBINING STATEMENT OF REVENUES,

EXPENSES, AND CHANGES IN NET POSITION

INTERNAL SERVICE FUNDS
For the Fiscal Year Ended June 30, 2022
123

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Packet Pg. 240 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Page Intentionally Left Blank
124

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Packet Pg. 241 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Insurance and Vehicle Information Building
Benefit Maintenance Services Maintenance Totals

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers $ 1,290,800 $ 1,509,642 $ 2,353,355 $ 661,984 $ 5,815,781 Receipts from other operating activities 3,029 426 23,202 26,657 Payments to suppliers (491,149) (1,385,918) (513,827) (2,390,894) Payments to employees (1,061,688) (338,054) (687,578) (261,139) (2,348,459) Net Cash Provided (Used) by Operating Activities 229,112 683,468 280,285 (89,780) 1,103,085

CASH FLOWS FROM NON-CAPITAL AND RELATED

FINANCING ACTIVITIES
Transfers in 540,989 167,970 190,022 898,981
Transfers out (21,527) (34,602) (12,164) (68,293)
Due to/from other funds (276,378) (276,378)
Loans repaid (issued) 5,094 5,094
Net Cash Provided (Used) for Non-Capital and
Related Financing Activities 519,462 138,462 (98,520) 559,404

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES
Lease payments (72,320) (72,320)
Proceeds from capital lease 1,403,669 1,403,669
Payments on capital leases (456,276) (22,065) (478,341) Interest paid (1,023) (1,023)
Cash received (loss) from sale of capital assets 127,782 127,782 Acquisition and construction of capital assets (1,625,183) (40,501) (5,793) (1,671,477) Net Cash Provided (Used) for Capital and Related
Financing Activities (550,008) (135,909) (5,793) (691,710)

CASH FLOWS FROM INVESTING ACTIVITIES
Investment income (loss) (32,395) (19,126) 194,093 142,572 Net Cash Provided (Used) by Investing Activities (32,395) (19,126) 194,093 142,572 Increase (Decrease) in cash and cash equivalents 229,112 620,527 263,712 1,113,351 Cash and Cash Equivalents, Beginning of Fiscal Year 3,867,198 1,271,976 853,692 1,236 5,994,102 Cash and Cash Equivalents, End of Fiscal Year $ 4,096,310 $ 1,892,503 $ 1,117,404 $ 1,236 $ 7,107,453

RECONCILIATION OF CASH AND CASH EQUIVALENTS
Cash and investments $ 4,096,310 $ 1,892,503 $ 1,117,404 $ 1,236 $ 7,107,453 Total Cash and Cash Equivalents $ 4,096,310 $ 1,892,503 $ 1,117,404 $ 1,236 $ 7,107,453

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

Operating income (loss) $ 150,748 $ (45,761) $ (43,801) $ (413,003) $ (351,817) Adjustments to reconcile operating income (loss) to
net cash provided (used) by operating activities:

Depreciation and amortization 695,396 303,758 338,707 1,337,861 Changes in assets and liabilities:
(Increase) decrease in accounts receivables (2,034) (38,017) (6,200) (46,251) (Increase) decrease in inventory (9,007) (9,007)
(Increase) decrease in prepaid expenses 16,497 16,497
Increase (decrease) in accounts payable
and accrued liabilities 158,056 49,040 3,831 22,533 233,460 Increase (decrease) in claims payable (51,230) (51,230) Increase (decrease) in compensated absences (26,428) (26,428) Net Cash Provided (Used) by Operating Activities $ 229,112 $ 683,468 $ 280,285 $ (89,780) $ 1,103,085

INTERNAL SERVICE FUNDS
For the Fiscal Year Ended June 30, 2022

CITY OF HEALDSBURG

COMBINING STATEMENT OF CASH FLOWS
125

6.H.a
Packet Pg. 242 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Post RDA Post RDA Plaza Flowers Community
Successor Debt Retirement Veterans Benefit
Agency Fund Trust Trust
Assets
Cash and investments $ 3,546,033 $ - $ 6,102 $ 36,840
Cash and investments
with fiscal agent 2,518,666
Accounts receivable 3,677 9,945
Interest receivable 6,492 75
Loans and notes receivable 3,052,667
Capital assets, net of depreciation 528,300
Total Assets 7,137,169 2,528,611 6,102 36,915
Liabilities
Accounts payable 3,677
Interest payable 614,770
Noncurrent liabilities
Due within one year 2,464,621
Due in more than one year 34,595,450
Total Liabilities 37,678,518
Net Position
Net position held in trust $ 7,137,169 $ (35,149,907) $ 6,102 $ 36,915

CITY OF HEALDSBURG

COMBINING STATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUNDS
June 30, 2022
Private Purpose Trust Funds Custodial Funds
126

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Packet Pg. 243 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Cultural Center
Trust Total
$ 77,328 $ 3,666,303
2,518,666
13,622
158 6,725
3,052,667
528,300
77,486 9,786,283
3,677
614,770

2,464,621
34,595,450
37,678,518
$ 77,486 $ (27,892,235)

Custodial Funds
127

6.H.a
Packet Pg. 244 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Post RDA Post RDA Plaza Flowers Community
Successor Debt Retirement Veterans Benefit
Agency Fund Trust Trust
Additions
Property taxes $ 3,909,586.00 $ - $ - $ -
Use of money and property (41,845) 120,310 (523)
Transfers 3,625,448
Total Revenues 3,867,741 3,745,758 (523)
Deductions
Community development 258,750 448 2,463
Interest expense 1,326,038
Transfers 3,625,448
Total Deductions 3,884,198 1,326,038 448 2,463
Change in Net Position (16,457) 2,419,720 (448) (2,986) Net Position, beginning 7,153,626 (37,569,627) 6,550 39,901 Net Position, ending $ 7,137,169 $ (35,149,907) $ 6,102 $ 36,915

CITY OF HEALDSBURG

COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUNDS
For the Fiscal Year Ended June 30, 2022
Private Purpose Trust Funds Custodial Funds
128

6.H.a
Packet Pg. 245 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) Cultural Center
Trust Total
$ - $ 3,909,586
(1,146) 76,796
3,625,448
(1,146) 7,611,830
261,661
1,326,038
3,625,448
5,213,147
(1,146) 2,398,683
78,632 (30,290,918)
$ 77,486 $ (27,892,235)
Custodial Funds
129

6.H.a
Packet Pg. 246 Attachment: Financial Statements FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG

MANAGEMENT REPORT
AND
AUDITOR’S COMMUNICATION LETTER
June 30, 2022

6.H.b
Packet Pg. 247 Attachment: Management Report FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022)

CITY OF HEALDSBURG
June 30, 2022

TABLE OF CONTENTS
Required Communication in Accordance with
Statement on Auditing Standards No. 114 .......................................................................... 1 Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards .................................... 4 Current Year Recommendations .................................................................................................. 6 Status of Prior Year Recommendations ...................................................................................... 6

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Packet Pg. 248 Attachment: Management Report FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) 1 OFFICES: BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA
MEMBER AMERICAN INSTITUTE OF C.P.A.’S ∙ CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS ∙ CALIFORNIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS

PARTNERS COMMERCIAL ACCOUNTING & TAX SERVICES GOVERNMENTAL AUDIT SERVICES CRAIG A HARTZHEIM, CPA 9465 WILSHIRE BLVD., 3RD FLOOR 5800 HANNUM AVE., SUITE E HADLEY Y HUI, CPA BEVERLY HILLS, CA 90212 CULVER CITY, CA 90230 ALEXANDER C HOM, CPA TEL: 310.273.2745 TEL: 310.670.2745 ADAM V GUISE, CPA FAX: 310.670.1689 FAX: 310.670.1689
TRAVIS J HOLE, CPA www.mlhcpas.com www.mlhcpas.com

WILSON LAM, CPA
January 3, 2023
Honorable Mayor and Members of the City Council
City of Healdsburg
Healdsburg, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Healdsburg (City) as of and for the fiscal year ended June 30, 2022 and have issued our report thereon dated January 3, 2023. Professional standards require that we provide you with the information about our responsibilities under auditing standards generally accepted in the United States of America and Government 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 April 22, 2022. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. As described in Note 1 to the financial statements, the City changed accounting policies related to leases by adopting Governmental Accounting Standards Board (GASB) Statement No. 87, “Leases” in the fiscal year ending June 30, 2022. Accordingly, the cumulative effect of the accounting change as of the beginning of the fiscal year is reported in the Statement of Revenues, Expenses, and Changes in Fund Balances. We noted no transactions entered into by the Authority during the fiscal year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the 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 financial statements and because of the possibility that future events affecting them may differ significantly from those expected.

The most sensitive estimates affecting the financial statements were the estimated historical cost and useful lives of certain capital assets, the funding progress and net pension liability of the CalPERS pension plan, the Other Post-employment Benefits (OPEB) actuarial values, the collectability of receivables (including accounts and notes receivable) and claims payable. Management’s estimates of the estimated historical cost and useful lives of certain capital assets are based on historical data and industry guidelines, while the funding progress and net pension liability of the CalPERS pension plan and the OPEB actuarial values are based on third party actuarial estimates. The amount of estimated collectability of receivables is based on historical data and the estimated claims payable is based on a third party consultant’s estimates. We evaluated the key factors and assumptions used to develop these estimates and determined that they are reasonable in relation to the financial statements taken as a whole.

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

6.H.b
Packet Pg. 249 Attachment: Management Report FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) 2 Difficulties Encountered in Performing the Audit
We encountered no difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, two of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole. These adjustments were for net pension liability and interest receivable.

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be a significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated January 3, 2023.

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 the City’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 the City’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 Management’s Discussion and Analysis, the Budgetary Comparison Schedule, the Schedule of the Plan’s Proportionate Share of the Net Liability and Related Ratios as of Measurement Date – Miscellaneous Plan, the Schedule of Contributions – Miscellaneous Plan, and the Schedule of Funding Progress for Post-Employment Benefits Other than Pensions, which are 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.

With respect to the supplementary information accompanying the financial statements, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

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Packet Pg. 250 Attachment: Management Report FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) 3 Restrictions on Use
This information is intended solely for the use of management, the audit committee, the members of City Council, and others within the City, and is not intended to be, and should not be, used by anyone other these specified parties.

Very Truly yours,
Moss, Levy & Hartzheim, LLP
Culver City, California

6.H.b
Packet Pg. 251 Attachment: Management Report FY 21-22 (3869 : Approve Audited Finacial Statements June 30, 2022) 4 OFFICES: BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA
MEMBER AMERICAN INSTITUTE OF C.P.A.’S ∙ CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS ∙ CALIFORNIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS

PARTNERS COMMERCIAL ACCOUNTING & TAX SERVICES GOVERNMENTAL AUDIT SERVICES CRAIG A HARTZHEIM, CPA 9465 WILSHIRE BLVD., 3RD FLOOR 5800 HANNUM AVE., SUITE E HADLEY Y HUI, CPA BEVERLY HILLS, CA 90212 CULVER CITY, CA 90230 ALEXANDER C HOM, CPA TEL: 310.273.2745 TEL: 310.670.2745 ADAM V GUISE, CPA FAX: 310.670.1689 FAX: 310.670.1689
TRAVIS J HOLE, CPA www.mlhcpas.com www.mlhcpas.com

WILSON LAM, CPA
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND

ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS