Agenda packet — Hughson City Council, June 10, 2024

City Council Agenda June 10, 2024
1 AMERICANS WITH DISABILITIES ACT/CALIFORNIA BROWN ACT

NOTIFICATION FOR THE CITY OF HUGHSON
This Agenda shall be made available upon request in alternative formats to persons with a disability as required by the Americans with Disabilities Act of 1990 (42 U.S.C. Section 12132) and the Ralph M. Brown Act (California Government Code Section 54954.2).

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City of Hughson

CITY COUNCIL MEETING
Hughson City Hall – 7018 Pine Street Hughson, California MONDAY, JUNE 10, 2024 – 6:00 P.M.

CALL TO ORDER: Mayor George Carr
ROLL CALL: Mayor George Carr
Mayor Pro Tem Randy Crooker
Councilmember Samuel Rush
Councilmember Julie Ann Strain
Councilmember Alan McFadon
FLAG SALUTE: Mayor George Carr
AGENDA

HUGHSON CITY COUNCIL
How to participate in, or observe the Meeting:
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Upcoming Meetings | Hughson CA
1 City Council Agenda June 10, 2024
2 INVOCATION: Hughson Ministerial Association

1. PUBLIC BUSINESS FROM THE FLOOR (No Action Can Be Taken):

Please limit presentations to five minutes. If you wish to speak regarding an item on the agenda, you may be asked to defer your remarks until the Council addresses the matter. Pursuant to California Government Code Section 54954.2(a)(3), no action or discussion may be undertaken on any item not appearing on the posted agenda, except that the City Council, or its staff, may briefly respond to comments or questions from members of the public, provide a reference to staff or other resources for factual information, or direct staff to place the issue on a future agenda.

2. PRESENTATIONS: NONE.

3. CONSENT CALENDAR:

All items listed on the Consent Calendar are to be acted upon by a single action of the City Council unless otherwise requested by an audience member, or individual Councilmember for special consideration. Otherwise, the recommendation of staff will be accepted and acted upon by roll call vote.

3.1: Approve the Minutes of the Special Meeting of May 28, 2024.

3.2: Approve the Warrants Register for Expenditures paid from May 20, 2024, through June 3, 2024, in the amount of $93,621.67.

3.3: Approve Resolution No. 2024-19, Adopting a List of Projects for Fiscal Year 2024-2025 Funded by Senate Bill 1 (SB1): The Road Repair and Accountability Act of 2017.

3.4: Authorize the City Manager to execute an Agreement with Denise Schiefer to provide Planning and Building Program Services.

4. UNFINISHED BUSINESS:

4.1: Waive the Second Reading and Adopt Ordinance No. 2024-02, Adding Chapter

17.03.082 and Amending Sections 17.01.090 and 17.02.032 of the Hughson Municipal Code Relating to Smoke Shop Uses.

5. PUBLIC HEARING:

5.1: A. Adoption of Resolution No. 2024-20, Confirming Diagrams, Assessments and Reports and Levying Assessments for Fiscal Year 2024-25 for All Landscape and Lighting Districts (LLDs) and All Benefit Assessment Districts (BADs) within the City of Hughson.

B. Adoption of Resolution No. 2024-21, Establishing the Annual Special Tax for the City of Hughson Citywide Community Facilities District (Parkwood), for Fiscal Year 2024-25.

6. NEW BUSINESS:

6.1: Review and Accept the City of Hughson’s Fiscal Year 2022-23 Audited Financial Report. 2 City Council Agenda June 10, 2024
3 7. CORRESPONDENCE: NONE.

8. COMMENTS:

A brief report on notable attendance of a meeting, or conference, or other notable topics of City business shall be made. The Brown Act does not allow for discussion or action of items by the City Council during this time.

8.1: Staff Reports and Comments:

City Manager
City Clerk
Director of Finance
Community Development Director
Police Services
City Attorney

8.2: Council Comments:

9. CLOSED SESSION: NONE.

10. ADJOURNMENT:

The next City Council meeting is scheduled for June 24, 2024, at 6:00 pm.

In accordance with California Government Code Section 54957.5, any writing or document that is a public record, relates to an open session agenda item, and is distributed less than 72 hours prior to a regular meeting will be made available for public inspection in the office of the City Clerk at Hughson City Hall during normal business hours. If, however, the document or writing is not distributed until the regular meeting to which it relates, then the document or writing will be made available to the public at the location of the meeting, as listed on the agenda.

Notice Regarding Non-English Speakers:

Pursuant to California Constitution Article III, Section IV, establishing English as the official language for the State of California, and in accordance with California Code of Civil Procedures Section 185, which requires proceedings before any State Court to be in English, notice is hereby given that all proceedings before the City of Hughson City Council shall be in English and anyone wishing to address the Council is required to have a translator present who will take an oath to make an accurate translation from any language not English into the English language.

UPCOMING EVENTS:

June 10  City Council Meeting, City Council Chambers/YouTube Livestream, 6:00PM June 11  City/Fire 2+2 Committee Meeting, Hughson Fire District, 5:30PM

AFFIDAVIT OF POSTING
Date: June 7, 2024 Time: 4:00PM
Name: Ashton Gose Title: City Clerk
3 City Council Agenda June 10, 2024
4 June 18  Planning Commission Meeting, City Council Chambers, 6:00PM Tentative June 24  Economic Development Committee Meeting, Hughson City Hall, 4:30PM June 24  City Council Meeting, City Council Chambers/YouTube Livestream, 6:00PM 4 Meeting Date: June 10, 2024
Subject: Approval of the City Council Minutes
Presented By: Ashton Gose, City Clerk
Approved By:
______________________
Dominique Romo, City Manager
______________________________________________________________________ Staff Recommendation:

Approve the Minutes of the special Meeting of May 28, 2024.

CITY COUNCIL AGENDA ITEM NO. 3.1
SECTION 3: CONSENT CALENDAR
5 City Council Minutes May 28, 2024
1 MINUTES
City of Hughson

SPECIAL CITY COUNCIL MEETING
Hughson City Hall – 7018 Pine Street
Hughson, California
TUESDAY, MAY 28, 2024 – 6:00 P.M.

CALL TO ORDER: Mayor George Carr
ROLL CALL:

Present: Mayor George Carr
Mayor Pro Tem Randy Crooker
Councilmember Julie Ann Strain
Councilmember Alan McFadon
Councilmember Samuel Rush
Staff Present: Dominique Romo, City Manager
Tom Terpstra, Deputy City Attorney
Ashton Gose, City Clerk
Carla Jauregui, Community Development Director
Kim Weimer, Director of Finance and Admin Services
Sarah Chavarin, Accounting Manager
Jose Vasquez, Public Works Superintendent
Sanjay Prasad, Sheriff’s Deputy
________________________________________________________________

1. PUBLIC BUSINESS FROM THE FLOOR (No Action Taken):

Jean Henley provided a reminder to the City Council regarding the Hughson Historical Society Annual Dinner in August 2024.

HUGHSON CITY COUNCIL
6 City Council Minutes May 28, 2024
2 2. PRESENTATIONS:

2.1: Proclaim June 4, 2024, as Hiram & Luella Hughson Appreciation Day.

No reportable action.

3. CONSENT CALENDAR:

3.1: Approval of the Minutes of the Regular Meeting of May 13, 2024.

3.2: Approval of the Warrants Register.

3.3: Adopt Resolution No. 2024-15, approving a Professional Services Agreement with Condor Earth Technologies, Inc., for Phase II Small Municipal Separate Storm Sewer System (MS4) Permit Support and Authorize the City Manager to Execute the Professional Services Agreement inclusive of any final edits by the City Attorney.

3.4: Adopt Resolution No. 2024-16, Accepting the Lebright Restroom and Concession Stand Project; Adopt Resolution No. 2024-17, Accepting the Lebright Parking Lot Improvement Project; and Adopt Resolution No. 2024-18, Accepting the Lebright Restroom Site Preparation and Finish Project; and Authorize the City Clerk to file the Notices of Completion (NOC) for each of the Resolutions said Projects.

Mayor Pro Tem Crooker pulled Item 3.3 from the Consent Calendar for special consideration.

STRAIN/CROOKER 5-0-0-0 motion passes to approve the Consent Calendar Items 3.1, 3.2, and 3.4, with the following roll call vote:

CROOKER RUSH STRAIN McFADON CARR

AYE AYE AYE AYE AYE
CARR/McFADON 5-0-0-0 motion passes to approve Consent Calendar Item

3.3 as presented, with the following roll call vote:

CROOKER RUSH STRAIN McFADON CARR

AYE AYE AYE AYE AYE

4. UNFINISHED BUSINESS: NONE.

7 City Council Minutes May 28, 2024
3 5. PUBLIC HEARING:

5.1: Adopt Uncodified Ordinance No. 2024-03, an Urgency Ordinance of The City of Hughson Extending a Moratorium on All New Smoking Lounges and Smoke Shops Within the City of Hughson.

Deputy City Attorney Terpstra presented the staff report on this item.

Mayor Carr opened the public hearing at 6:13PM. There was no public comment. Mayor Carr closed the public hearing at 6:13PM.

CARR/McFADON 5-0-0-0 motion passes to adopt uncodified Ordinance No. 2024- 03, an Urgency Ordinance of The City of Hughson Extending a Moratorium on All New Smoking Lounges and Smoke Shops Within the City of Hughson, with the following roll call vote:

CROOKER RUSH STRAIN McFADON CARR

AYE AYE AYE AYE AYE

5.2: Introduce and Waive the First Reading of Ordinance No. 2024-02, Adding Chapter

17.03.082 and Amending Sections 17.01.090 and 17.02.032 of the Hughson Municipal Code Relating to Smoke Shop Uses.

Deputy City Attorney Terpstra presented the staff report on this item.

Mayor Carr opened the public hearing at 6:41PM. There was no public comment. Mayor Carr closed the public hearing at 6:41PM.

Mayor Carr expressed his interest in prohibiting New Smoking Lounges and Smoke Shops in the City of Hughson. Council discussed and deliberated on this topic.

Deputy City Attorney Terpstra advised Council that he would investigate this action and report back to Council at the next meeting.

CARR/CROOKER 3-2-0-0 motion passes to introduce and waive the first reading of Ordinance No. 2024-02, Adding Chapter 17.03.082 and Amending Sections 17.01.090 and

17.02.032 of the Hughson Municipal Code Relating to Smoke Shop Uses, with the following roll call vote:

CROOKER RUSH STRAIN McFADON CARR

AYE NO AYE AYE NO

6. NEW BUSINESS: NONE.

7. CORRESPONDENCE: NONE.
8 City Council Minutes May 28, 2024
4 8. COMMENTS:

8.1: Staff Reports and/or Comments:

City Manager Romo informed the City Council that the Fiscal Year 2022-23 Audit will be presented at the June 10, 2024 meeting. She attended a public works appreciation lunch on May 23, 2024. She also provided an update regarding the comprehensive fee study currently being worked on, to come before Council for review and consideration in the near future.

Director Weimer provided an update regarding the Fiscal Year 2024-25 Budget.

8.2: Council Member/Mayor Comments:

Councilmember McFadon attended the Memorial Day Laying of the Wreath at Dennis Wallace Soccer Fields on May 27, 2024.

Councilmember Strain attended a public works appreciation lunch on May 23, 2024.

Mayar Carr attended the Memorial Day Laying of the Wreath at Dennis Wallace Soccer Fields, and Lakewood Cemetery, on May 27, 2024.

9. CLOSED SESSION TO DISCUSS THE FOLLOWING: NONE.

10. ADJOURNMENT:

STRAIN/CROOKER 5-0-0-0 motion passes to adjourn the May 28, 2024,special meeting at 6:48 PM, with the following roll call vote:

CROOKER RUSH STRAIN McFADON CARR

AYE AYE AYE AYE AYE

APPROVED:
___________________
GEORGE CARR, Mayor
ATTEST:
______________________
ASHTON GOSE, City Clerk
9 Meeting Date: June 10, 2024
Subject: Approval of Warrants Register
Presented By: Kim Weimer, Director of Finance
Approved By: _________________________
Staff Recommendation:

Approve the Warrants Register as presented.

Background and Overview:

The warrants register presented to the City Council is a listing of all expenditures paid from May 20, 2024, through June 3, 2024.

Fiscal Impact:

There are reductions in various funds for payment of expenses.

CITY COUNCIL AGENDA ITEM NO. 3.2
SECTION 3: CONSENT CALENDAR
10 6/3/2024 6:59:24 PM Page 1 of 3
Check Report
Hughson By Check Number
Date Range: 05/20/2024 - 06/03/2024
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Bank Code: Payable Bank-Payable Bank
01724 McAuley Ford 05/23/2024 Regular 0.00 55,797.43 58083 INV0011346 Invoice 05/23/2024 f150 lightning 0.00 55,797.43 01968 Slick Fork 05/23/2024 Regular 0.00 432.00 58084
INV0011345 Invoice 05/23/2024 Lunch PW Appreciation 0.00 432.00 00049 ALLIED ADMINISTRATORS 05/24/2024 Regular 0.00 2,069.40 58085 INV0011349 Invoice 05/23/2024 DELTA DENTAL 0.00 2,069.40 00104 AYERA TECHNOLOGIES INC. 05/24/2024 Regular 0.00 84.00 58086 562192 Invoice 05/21/2024 Service (Blanket) 0.00 84.00
01260 CARLA JAUREGUI 05/24/2024 Regular 0.00 212.34 58087 INV0011347 Invoice 05/23/2024 Planning Commission - Notice of Public He… 0.00 212.34 01969 Dominique Romo 05/24/2024 Regular 0.00 139.38 58088 INV0011348 Invoice 05/23/2024 Mayor's Mtg dinner cost. Food plus tax an… 0.00 139.38 00914 Harbans Singh ET AL 05/24/2024 Regular 0.00 314.97 58089 1012012 Invoice 05/13/2024 diesel (blanket PO) 0.00 168.01 1019534 Invoice 05/17/2024 diesel (blanket PO) 0.00 146.96 00884 PITNEY BOWES 05/24/2024 Regular 0.00 562.29 58090 INV0011350 Invoice 05/23/2024 POSTAGE 0.00 562.29
01009 SHRED-IT USA LLC 05/24/2024 Regular 0.00 200.66 58091 8007076792 Invoice 05/23/2024 Shredding 0.00 200.66
01420 CALIFORNIA STATE DISBURSEMENT UNIT 05/30/2024 Regular 0.00 40.12 58092 INV0011332 Invoice 05/22/2024 INCOME WITHHOLDING FOR CHILD SUPP… 0.00 40.12 01538 Colonial Life 05/31/2024 Regular 0.00 220.36 58093 54059070501565 Invoice 05/30/2024 Colonial Life 0.00 220.36 00879 PG & E 05/31/2024 Regular 0.00 179.67 58094
INV0011352 Invoice 05/30/2024 UTILITIES 0.00 179.67
01149 TURLOCK IRRIGATION DIST. 05/31/2024 Regular 0.00 30,549.34 58095 INV0011351 Invoice 05/30/2024 ELECTRIC 0.00 30,549.34
01171 URBAN FUTURES INCORP 05/31/2024 Regular 0.00 2,273.00 58096 CD-2023-044 Invoice 05/30/2024 Continuing Disclosure & Compliance Servi… 0.00 2,273.00 01192 VISION SERVICE PLAN 05/31/2024 Regular 0.00 546.71 58097 11 Check Report Date Range: 05/20/2024 - 06/03/2024
6/3/2024 6:59:24 PM Page 2 of 3
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 820520887 Invoice 05/30/2024 MEDICAL INSURANCE WITHHELD- JUNE 0.00 546.71 Regular Checks
Manual Checks
Voided Checks
Discount
Payment
Payment Type Count
Bank Code Payable Bank Summary
Bank Drafts
EFT's
15 0
0 0
0 0.00

0.00 0.00

0.00 0.00
15 0.00
Payment
93,621.67

0.00 0.00

0.00 0.00
93,621.67
Payable
Count
16 0
0 0
0 16
12 Check Report Date Range: 05/20/2024 - 06/03/2024
6/3/2024 6:59:24 PM Page 3 of 3
All Bank Codes Check Summary
Payment Type Discount
Payment
Count Payment
Payable
Count
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
15 0
0 0
0 0.00

0.00 0.00

0.00 0.00
15 0.00
93,621.67

0.00 0.00

0.00 0.00
93,621.67
16 0
0 0
0 16
Fund Name Period Amount
Fund Summary
999 POOLED CASH/CONSOLIDATED CASH 5/2024 93,621.67
93,621.67
13 Meeting Date: June 10, 2024
Subject: Adopt Resolution No. 2024-19, Adopting a List of Projects for Fiscal Year 2024-2025 Funded by SB1: The Road Repair and Accountability Act of 2017
Enclosure: Local Streets and Roads Annual Reporting Program Project List Presented By: Carla C. Jauregui, Community Development Director Approved By: _____________________________
Dominique Romo, City Manager
Staff Recommendation:

Adopt Resolution No.2024-19, Adopting a list of Projects for Fiscal Year 2024-2025 Funded by SB1: The Road Repair and Accountability Act of 2017
Background and Overview:

On March 11, 2024, the City Council approved Resolution 2024-06, however there were some minor changes that needed to be made including amending the fiscal year to 2024- 2025, as well as the anticipated estimated award amount from $166,290.19 to approximately $195,930.

Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 was passed by the Legislature and signed into law by the Governor in April 2017. SB 1 establishes the Road Maintenance and Rehabilitation Account (RMRA) to address the significant deferred maintenance funding shortfall on the State’s transportation system. The bill provides that funding shall be used for projects that include, but are not limited to:
- Road maintenance and rehabilitation
- Safety projects
- Railroad grade separations
- Complete street components
- Traffic control devices
SB 1 specifies the annual allocation of funds for several transportation programs listed in the bill. The remaining RMRA revenues will be split 50/50 between the state highway and local streets maintenance and rehabilitation. SB 1 continuously appropriates the RMRA CITY COUNCIL AGENDA ITEM NO 3.3
SECTION 3: CONSENT CALENDAR
14 revenues to cities and counties using the same formula that applies to the existing base 18- cent per gallon gasoline excise tax.

If a city has a pavement condition index (PCI) score of 80 or higher, it may spend the funds on other transportation priorities. As of June 2022, the City of Hughson’s PCI was 79.

However, the City through Measure L funding will be completing the 2023 Pavement Preservation Project, which entails slurry sealing the majority of the city’s 28.1 centerline miles of roadways. This work is anticipated to be completed by the end of June 2024. Once completed the PCI average score will be 87.

The City currently has $576,959. in SB 1 RMRA fund balance. Of the fund balance, the City has received $110,860.15 during the 2023-2024 Fiscal Year. The City anticipates receiving approximately $195,930 in funding during Fiscal Year 2024-2025.

City staff is proposing to continue the use of SB 1 Funds for the design and engineering of the Whitmore Avenue Pedestrian Improvement Project, from east of Tully Road to Charles Street, and the Whitmore resurfacing project from Santa Fe to Euclid. The design and engineering for the Whitmore Avenue Pedestrian Improvement Project, from east of Tully Road to Charles Street will cost an estimated $200,000. The Whitmore resurfacing project has an estimated cost of approximately $500,000, however, the timing of completion is dependent upon the water consolidation project that will be running a water line to Geer Road. This project is currently in the design phase and is progressively moving forward.

SB 1 includes accountability and transparency provisions that will ensure the residents of the City of Hughson are aware of the projects proposed for funding in the community and which projects have been completed each fiscal year. A project list is attached to the Resolution and will be submitted to Caltrans prior to July 1, 2024.

Fiscal Impact:

Revenue and corresponding expenditures from the SB 1 (RMRA) program will be included in the Fiscal Year 2024-2025 Budget. Funding received each year will be included in the City’s annual budget process.
15 CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2024-19
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON RESCINDING RESOLUTION NO. 2024-06 AND ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2024-2025 FUNDED BY SB1 THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide; and WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of the City of Hughson are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the City of Hughson must adopt by resolution a list of all projects proposed to receive funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, in the budget, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and WHEREAS, on March 11, 2024, the City Council adopted Resolution No. 2024-06, approving a list of projects, however amendments are necessary; and WHEREAS, the City of Hughson is expected to receive an estimated $195,930 in RMRA funding in Fiscal Year 2024-2025 from SB 1; and
WHEREAS, this is the sixth year in which the City is receiving SB 1 funding and will enable the City to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing aging bridges, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and WHEREAS, the City/County has undergone a robust public process to ensure public input into our community’s transportation priorities/the project list; and WHEREAS, the City/County used a Pavement Management System to develop the SB 1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the communities’ priorities for transportation investment; and WHEREAS, City staff in coordination with the City Engineer uses all available tools and information to develop the SB 1 project list to ensure revenues are being used on the most highpriority and cost-effective projects that also meet the communities’ priorities for transportation investment; and
16 WHEREAS, the funding from SB 1 will help the City of Hughson maintain its highest pavement condition index (PCI) in the County, rehabilitate several streets/roads, add needed pedestrian, and bicycle transportation infrastructure throughout the City into the future; and WHEREAS, the 2020 California Statewide Local Streets and Roads Needs Assessment found that the City’s streets and roads are in a “good/at-risk” condition and this revenue will help us increase the overall quality of our road system and over the next decade will maintain our streets and roads in a “good to excellent” condition; and
WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials and practices, will have significant positive co-benefits statewide.

NOW, THEREFORE IT IS HEREBY RESOLVED, ORDERED AND FOUND by the City Council of the City of Hughson, State of California as follows:

The foregoing recitals are true and correct.

1. The following previously proposed and adopted projects will utilize Fiscal Year 2024-25 Road Maintenance and Rehabilitation Account revenues in their delivery. With the relisting of these projects in the adopted fiscal year resolution, the City of Hughson is reaffirming to the public and the State our intent to fund these projects (Exhibit A) with Road Maintenance and Rehabilitation Account revenues:

Project Title: Whitmore Avenue Pedestrian Improvement Project and Overlay Project Description: Design and engineering for the new pedestrian and bicycle improvements on Whitmore Avenue, including sidewalk and bicycle lane, across BSNF Rail Lines.

Project Location: Whitmore Avenue from east of Tully Road to Charles Street Estimated Project Schedule: Design Start (07/21)– Completion (09/24) based on the BNSF permitting process and easement process.

Estimated Project Useful Life: Min 10 years Max 30 years Project Title: Whitmore Avenue Resurfacing Project
Project Description: Resurfacing of Whitmore Avenue
Project Location: Whitmore Avenue from Santa Fe to Euclid Avenue Estimated Project Schedule: Start (01/23)– Completion (06/25) based on the component being funded with RMRA funds and the completion of a water pipe upgrade that will go right under the proposed street.

Estimated Project Useful Life: Min 12 years Max 15 years PASSED AND ADOPTED at a regular meeting of the City Council of the City of Hughson on this 10th day of June 2024, by the following vote:

AYES:

NOES: 17
ABSTENTIONS:

ABSENT:

APPROVED:
______________________
George Carr, Mayor
ATTEST:
________________________
ASHTON GOSE, City Clerk
18 EXHIBIT “A”
2024 Senate Bill 1, Road Repair and Accountability Act, Local Streets and Roads Annual Reporting Program Project List
PROJECT -Carry over list From To Type Scheduled Year Useful Lfe Whitmore Avenue
Resurfacing Project-Design
and Engineering
Santa Fe Euclid Design &
Engineering
2021/2022/2023/
2024/2025
Completion of the
overall project will
yield a 12–15-year
useful life
Whitmore Avenue Pedestrian
Improvement Project –
Design and Engineering
E of Tully
Road
Charles
Street
Design &
Engineering
2020/2021/2022/
2023/2024/2025
Completion of the
overall project will yield
a 15–30-year useful life
19 Meeting Date: June 10, 2024
Subject: Authorize the City Manager to execute an Agreement with Denise Schiefer to provide Planning and Building Program Services.

Presented By: Carla C. Jauregui, Community Development Director Approved By: _____________________________
Dominique Romo, City Manager
Recommendation:

Authorize the City Manager to Execute the Employee Agreement with Denise Schiefer to provide Planning and Building Program Services.

Discussion:

In June 2022, the City Council approved the American Rescue Plan Act (ARPA) Funds Spending Plan, which includes the historical document imaging project. This project consists of scanning, uploading and filing historical documents. The community development department has an incredible archive of documents including building files, planning files, public works and utilities files that need to be made digital to provide a more streamlined and efficient service to our residents, contractors and community.

In July of 2023 the City Council approved an employee contract with Denise Schiefer to provide the services needed to complete the document imaging project, as well as other planning and building services as needed. Ms. Schiefer has been an immense help thus far and is willing to continue to use her expertise and experience in the department to digitize our documents and fill in where needed. This contract is the same contract Council approved previously in 2023, and is being brought back to Council for approval, due to the term expiring. This time, staff requests that the contract continue until the project is completed, so and expiration date is not included.

Denise Schiefer started with the City of Ceres in October of 1993 where she gained multiple years of experience in Planning, Public Works and ultimately retired from the Building Division after 23 years. Her duties included the following:

CITY COUNCIL AGENDA ITEM NO. 3.4
SECTION 3: CONSENT CALENDAR
20 • Received and reviewed building applications from customers; assessed scope of the project and relevant permit requirements; educated customers regarding necessary permits and general code compliance of proposed projects. • Verified that projects had obtained all necessary approvals; verified professional and contractor licensing.
• Calculated and verified valuations and fees; accepted payments; issued permits as authorized.
• Maintained records and prepared reports as required.
• Assisted in completing permit applications by explaining building permit requirements; assisted and advised the public in matters relating to building requirements and status of submitted projects.
• Tracked plan check applications from submission until approval; routed plan checks to appropriate personnel.
• Calculate Public Facility Fees for commercial, industrial, and other locations.

Coordinated Public Facility Fee deferral agreements; prepared liens and tracked to ensure payment at close of escrow; processed lien releases and submitted checks to finance personnel.
• Logged inspection requests and prepared field files for daily inspection for building inspections.
• Prepared Certificates of Occupancy as required.
• Assisted building inspectors in coordinating inspection requests; performed clerical duties for building inspectors.

Ms. Schiefer retired from the City of Ceres in October of 2021 and as a retiree from the City of Ceres, Ms. Schiefer has not been a part of the CalPERS retirement system; therefore, there is no reason for concern regarding hiring a CalPERS retired annuitant. Ms. Schiefer has agreed to continue to assist the City with Planning and Building Services, including the record and document scanning project as needed, to complete the project.

Fiscal Impact:

The Contract Employee Agreement will pay $30.00 hourly and the position is expected to work 20 hours per week. The annual cost of the contract is anticipated to be approximately $30,000 annually and is being paid via Fund 380 (ARPA), in which $250,000 is budgeted for this project. To date, over $200,000 remains allocated to this project. 21 Meeting Date: June 10, 2024
Subject: Adopt Ordinance 2024-02, Adding Chapter 17.03.082 to Title 17 of the Hughson Municipal Code Titled “Smoke Shops”
Presented By: Tom Terpstra, Deputy City Attorney
Approved By:
______________________________
Dominique Romo, City Manager
Staff Recommendation:

Waive the Second Reading and Adopt Ordinance No. 2024-02, Adding Chapter 17.03.082 and Amending Sections 17.01.090 and 17.02.032 of the Hughson Municipal Code Relating to Smoke Shop Uses.

Discussion:

Over the past few months, there has been growing concern in the community regarding smoke shops and other retailers of tobacco products in the City of Hughson. These establishments primarily sell tobacco products, vaping devices, and related paraphernalia.

The presence of such businesses raises concerns regarding public health, safety, and community welfare, particularly regarding minors.

An increased proliferation of smoke shops within the City can contribute to various negative impacts, including:

1. Public Health Degradation: The availability of tobacco and vaping products can exacerbate public health issues such as smoking-related illnesses and substance abuse among youth and adults alike.

2. Youth Exposure: The proximity of these establishments to schools and recreational areas increases the risk of youth exposure to tobacco and vaping products, potentially leading to addiction and harmful health consequences.

3. Negative Economic Effects: Concentration of smoke shops may deter other types of businesses from establishing in the area, impacting the economic diversity and vitality of the community.

CITY COUNCIL ITEM NO 4.1
SECTION 4: UNFINISHED BUSINESS
22 The City Council is authorized, and presently regulates smoke shops within the City as general retail use as governed by various sections of the Hughson Municipal Code.

This Ordinance amendment will establish a more robust set of regulations and/or prohibitions concerning the establishment of new smoke shops within the City, and encourage responsible tobacco retailing and discourage violations of tobacco and drug related laws, especially those that prohibit or discourage the sale or distribution of tobacco or THC products to minors, while allowing currently permitted and existing smoke shops who are in compliance with all permit conditions and laws to remain in operation.

This Ordinance was reviewed and recommended by the Planning Commission to be considered for adoption by the City Council at their meeting on May 28, 2024. The City Council approved the introduction and waiving of the first reading at their May 28, 2024 meeting. If adopted, the Ordinance shall become effective thirty (30) days after its final passage.

Fiscal Impact:

There is no fiscal impact associated with this item.
23 1779861-1

CITY OF HUGHSON

CITY COUNCIL
ORDINANCE NO. 2024 – 02
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF HUGHSON ADDING CHAPTER 17.03.082 AND AMENDING SECTIONS 17.01.090 AND 17.02.032 OF THE HUGHSON MUNICIPAL CODE

RELATING TO SMOKE SHOP USES, AND FINDING THE SAME EXEMPT FROM CEQA WHEREAS, the City of Hughson, California ("City") is a municipal corporation, duly organized under the constitution and laws of the State of California; and WHEREAS, state law regulates the sale of tobacco in California, but does not preempt or otherwise prohibit the adoption of local regulations that impose greater restrictions on access to tobacco products; and
WHEREAS, the City Council is authorized, pursuant to Article 11, Section 7 of the California Constitution to make within its limits all local, police, sanitary, and other ordinances and regulations not in conflict with general laws; and
WHEREAS, the City presently regulates smoke shops within the City as a general retail use as governed by various sections of the Hughson Municipal Code ("HMC"), but the City now wishes to establish a more robust set of regulations and/or prohibitions concerning the establishment of new smoke shops within the City; and
WHEREAS, the Hughson City Council desires to encourage responsible tobacco retailing and discourage violations of tobacco and drug related laws, especially those that prohibit or discourage the sale or distribution of tobacco or THC products to minors, while allowing currently permitted and existing smoke shops who are in compliance with all permit conditions and laws to remain in operation; and
WHEREAS, the regulation of smoke shop uses is necessary and in the interest of the public health, safety and general welfare of the community because there is the substantial likelihood that, in the absence of this regulatory action, new smoke shop businesses in the City of Hughson may target and sell to minors; and
WHEREAS, the expansion and operation of such businesses in the city, especially in specific locations, would result in undesirable impacts to the community. Among these impacts are increased potential for tobacco sales to minors, greater opportunities for the sale of illegal drug paraphernalia that is marketed as tobacco paraphernalia, and heightened risk of negative 24 1779861-1
aesthetic impacts, blight, and loss of property values of residential neighborhoods and businesses in close proximity to such uses; and
WHEREAS, The City Council of the City of Hughson desires to add Section 17.03.082 of the Hughson Municipal Code, Chapter 17.03, and amend Sections 17.01.090 and 17.02.032 to implement a more robust set of regulations concerning the establishment of new smoke shops within the City; and

NOW, THEREFORE THE CITY COUNCIL OF THE CITY OF HUGHSON DOES ORDAIN AS FOLLOWS:

Section 1. Section 17.03.082 of Chapter 17.03 of the Hughson Municipal Code is hereby added in its entirety as provided in Exhibit A, attached hereto and incorporated herein by this reference.

Section 2. Subsections D, M, S, T, and Y of Section 17.01.090 are hereby amended to add the following definitions:

14. "Drug Paraphernalia" means and includes any of the items possession of which is prohibited by Section 11364 of the State of California Health and Safety Code, or any instrument used, designed for use, or intended for use in ingesting, smoking, administering or preparing marijuana, hashish, hashish oil or cocaine.

12. "Minor(s)" means any person under the age of 21, in accordance with Business and Professions Code Section 22950-22963 and United States Code Section 387f(d).

5. "Sensitive use" means a school, day care center (as defined in Section 1596.76 of the California Health and Safety Code, as may be amended from time to time), youth center as defined in this chapter, church or religious institution, library, community center, recreational facility, park, or other similar use where minors are typically gathered or located.

22. "Smoke Shop" means a retailer whose main purpose is the sale of smoking and/or tobacco products, including, but not limited to, cigars, pipe tobacco, and smoking accessories for offpremises consumption at a retail establishment that either devotes more than ten (10%) percent of its total floor area to smoking, drug, and/or tobacco paraphernalia or devotes more than a two foot by four (2' by 4') foot (two (2' 0") feet in depth maximum) section of shelf space for display of for25 1779861-1
sale tobacco products and the sale of smoking and/or tobacco paraphernalia, including electronic cigarettes and electronic vapor devices.

4. "Tobacco paraphernalia" means cigarette papers or wrappers, pipes, holders of smoking materials of all types, cigarette-rolling machines, electronic cigarettes, e- cigarettes, electronic smoking devices, electronic cigarette cartridges, electronic smoking device cartridges and related products, and any other item designed or used for the smoking or ingestion of tobacco products.

5. "Tobacco product" means any tobacco cigarette, cigar, pipe tobacco, smokeless tobacco, snuff, chewing tobacco, e-cigarette or electronic smoking device, or any other form of tobacco or product containing at least fifty (50) percent tobacco which may be utilized for smoking, chewing, inhalation or other manner of ingestion. "Tobacco product" does not include any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product (e.g., skin patches, lozenges, gym and prescription medications), or for other therapeutic purposes where that product is marketed and sold solely for such approved use.

5. "Youth center" means any public or private facility that is primarily used to host recreational or social activities for minors, including but not limited to: private youth membership organizations or clubs, social service teenage club facilities, and where minors are legally permitted to accept services. This definition shall not include any private gym, martial arts, yoga, ballet, music, art studio or similar studio of this nature, nor shall it include any athletic training facility, dentist office, doctor's office primarily serving children or a location which is primarily utilized as an administrative office or facility for youth programs or organizations.

Section 3. Table 17.02.032 in Section 17.02.032 is hereby amended to include the following use classifications for “Smoke Shops”:

R-1 R-2 R-3 R-A C-1 C-2 C-3 I P O-S S-P Related
Regulations
Retail
….

Smoke Shop - - - - - C C C - - -
….
26 1779861-1
Section 3. In the interest of protecting the health, safety, and welfare of the residents in the City of Hughson, it is the purpose and intent of this ordinance to regulate smoke shops in the City of Hughson through imposition of a Conditional Use Permit requirement and establishment of certain location-based and operational restrictions.

Section 4. The City Council hereby adopts the following findings respecting this Ordinance:
a. The foregoing recitals are true and correct.
b. Smoking and use of tobacco products, particularly by persons under 21 years of age, poses a significant health hazard to the user and persons in proximity to the user, including, without limitation, nicotine addiction, disease, and premature death. c. The City has a significant interest in discouraging tobacco use by minors and discouraging the sale or distribution of tobacco products to minors, including vape pens and devices, e-cigarettes, and flavored tobacco products. Many state laws have been adopted which acknowledge the public health impacts of tobacco and specifically its effect on minors. State law prohibits public school students from smoking or using tobacco products while on campus, while attending school sponsored activities, or while under the supervision or control of school district employees (Education Code § 48901).

State law also prohibits smoking in playgrounds and tot lots. It also prohibits smoking within 20 feet of the main entrances and exits of public buildings (Health and Safety Code § 104495).
d. The failure of smoke shops and other similar establishments to comply with all tobacco control laws, particularly the sale of tobacco products to minors, presents a threat to the public health, safety, and welfare. A local permitting program for smoke shops is intended to ensure that smoke shops comply with tobacco control laws and business standards of the City and to protect the health, safety, and welfare of those persons who reside in, work in, and visit the City.

Section 5. This ordinance is not intended to and shall not be construed or given effect in a manner that imposes upon the City or any officer or employee thereof a mandatory duty of care toward persons and property within or without the city so as to provide a basis of civil liability for damages, except as otherwise imposed by law.

Section 6. If any provision of this ordinance or application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are severable. The city council hereby declares that it would have adopted this ordinance irrespective of the validity of any particular portion thereof. 27 1779861-1
Section 7. The City Council finds that this ordinance is not subject to CEQA pursuant to Section 15358 (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) of the CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3, because it has no potential for resulting in physical change to the environment, directly or indirectly. Further, the City Council finds that this ordinance is exempt under CEQA pursuant to Section 15061(b)(3) (there exists no possibility that the activity will have a significant adverse effect on the environment) of the CEQA Guidelines because this ordinance will not cause a change in any of the physical conditions within the area affected by the ordinance.

Section 8. This ordinance shall become effective thirty (30) days after its final passage.

Section 9. Within fifteen (15) days after its final passage, the City Clerk shall cause this ordinance to be posted in full accordance with Section 36933 of the Government Code.

The foregoing ordinance was introduced and the title thereof read at a special meeting of the City Council of the City of Hughson held on May 28, 2024, and by a 3-2 vote, further reading was waived.

On motion of councilperson ____________________, seconded by councilperson ______________________, the second reading of the foregoing ordinance was waived and this ordinance was duly passed by the City Council of the Hughson City Council at a regular meeting thereof held on ________________, 2024, by the following vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

George Carr, Mayor
ATTEST:

Ashton Gose, City Clerk.
28 1779861-1

EXHIBIT A
Chapter 17.03.082

SMOKE SHOPS
A. Purpose and Intent.

On August 28, 2020, Senate Bill 793 (Hill) was signed into law to prohibit the sale of flavored tobacco in California. SB 793 does not preempt or otherwise prohibit the adoption of local regulations that impose greater restrictions on access to tobacco products. Further, the California Business and Professions Code section 22971.3 authorizes cities to implement local tobacco licensing laws, consistent with state law.

The Hughson City Council desires to encourage responsible tobacco retailing and discourage violations of tobacco and drug related laws, especially those that prohibit or discourage the sale or distribution of tobacco or THC products to minors.

The regulation of smoke shops is necessary and in the interests of the public health, safety and general welfare because there is the substantial likelihood of the establishment and operation of more smoke shop uses in the City of Hughson and for these uses to target and sell to minors. The expansion and operation of such businesses in the city, especially in specific locations, would result in undesirable impacts to the community. Among these impacts are increased potential for tobacco sales to minors, greater opportunities for the sale of illegal drug paraphernalia that is marketed as tobacco paraphernalia, and heightened risk of negative aesthetic impacts, blight, and loss of property values of residential neighborhoods and businesses in close proximity to such uses.

This chapter contains location and operational standards for smoke shop uses consistent with good zoning and planning practices to address such negative impacts of these uses while providing a reasonable number of locations and zones for these uses to locate within the City of Hughson.

B. Definitions.

Unless otherwise provided in this section, the definitions set forth in Section 17.01 of this Code apply. The following words shall have the meanings set forth below when used in this section:
"Drug Paraphernalia" means and includes any of the items possession of which is prohibited by Section 11364 of the State of California Health and Safety Code, or any instrument used, designed for use, or intended for use in ingesting, smoking, administering or preparing marijuana, hashish, hashish oil or cocaine.
"Minor(s)" means any person under the age of 21, in accordance with Business and Professions Code Section 22950-22963 and United States Code Section 387f(d). "School" shall have the same meaning as provided in Chapter 17.01(S) of the Hughson Municipal Code.
29 1779861-1
"Sensitive use" means a school, day care center (as defined in Section 1596.76 of the California Health and Safety Code, as may be amended from time to time), youth center as defined in this chapter, church or religious institution, library, community center, recreational facility, park, or other similar use where minors are typically gathered or located. "Smoke Shop" means a retailer whose main purpose is the sale of smoking and/or tobacco products, including, but not limited to, cigars, pipe tobacco, and smoking accessories for off-premises consumption at a retail establishment that either devotes more than ten (10%) percent of its total floor area to smoking, drug, and/or tobacco paraphernalia or devotes more than a two foot by four (2' by 4') foot (two (2' 0") feet in depth maximum) section of shelf space for display of for-sale tobacco products and the sale of smoking and/or tobacco paraphernalia, including electronic cigarettes and electronic vapor devices.
"Tobacco paraphernalia" means cigarette papers or wrappers, pipes, holders of smoking materials of all types, cigarette-rolling machines, electronic cigarettes, e- cigarettes, electronic smoking devices, electronic cigarette cartridges, electronic smoking device cartridges and related products, and any other item designed or used for the smoking or ingestion of tobacco products. "Tobacco product" means any tobacco cigarette, cigar, pipe tobacco, smokeless tobacco, snuff, chewing tobacco, e-cigarette or electronic smoking device, or any other form of tobacco or product containing at least fifty (50) percent tobacco which may be utilized for smoking, chewing, inhalation or other manner of ingestion. "Tobacco product" does not include any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product (e.g., skin patches, lozenges, gym and prescription medications), or for other therapeutic purposes where that product is marketed and sold solely for such approved use. "Youth center" means any public or private facility that is primarily used to host recreational or social activities for minors, including but not limited to: private youth membership organizations or clubs, social service teenage club facilities, and where minors are legally permitted to accept services. This definition shall not include any private gym, martial arts, yoga, ballet, music, art studio or similar studio of this nature, nor shall it include any athletic training facility, dentist office, doctor's office primarily serving children or a location which is primarily utilized as an administrative office or facility for youth programs or organizations.

C. Conditional Use Permit.

1. Smoke shops are permitted in the C-2, C-3, and I districts subject to the issuance, existence and validity of a conditional use permit as provided for in Section 17.04.012 of this title and full compliance with each and every condition thereof. Such conditional use permit shall be issued only if the applicant has submitted a site plan showing the location of the use and the following findings have been made:
a. That the use is necessary or desirable in relation to the purposes of the Hughson general plan, this title, and the economic, social and environmental status of the city; 30 1779861-1
b. That the use will be properly related to other uses, transportation facilities, and other public facilities in the area, and will not cause undue environmental impacts relating to noise, odor, pollution, etc.; and
c. That the use will not adversely affect the health or safety of persons living or working in the vicinity, or be materially detrimental to the public welfare of the city and its residents.

2. In addition to any other penalty authorized by law or the Hughson Municipal Code, the business license and conditional use permit of any business that violates any provision of this Section, the California Uniform Controlled Substances Act (including without limitation Health and Safety Code Sections 11364 to 11376.5), as amended from time to time, or any other local, State or Federal law or regulation, may be revoked pursuant to the procedure set forth in Section

17.04.012 and 17.04.004.

D. Location Restrictions and Operational Requirements for Smoke Shop Uses.

1. The following location restrictions apply to all smoke shops operating in the City:
a. Smoke Shop uses shall only be conducted at fixed locations; and b. Smoke Shop uses shall be located at least six hundred (600) feet from a sensitive use; and
c. Smoke Shop uses shall be located at least eight hundred (800) feet from another such use, disregarding the corporate boundary of the City;
d. Smoke Shop uses that dedicate more than ten (10) percent of their total retailing square footage to tobacco, tobacco products or tobacco paraphernalia must be located at least six hundred (600) feet from any parcel zoned for residential use in the city.

2. The following operational requirements apply to all smoke shops operating in the City:
a. All Smoke Shops shall obtain the property owner’s written authorization to operate said use at the location at which the use is to be established. b. Each smoke shop use shall hold a valid California Cigarette and Tobacco Products Retailer's License issued by the California Department of Tax and Fee Administration, in accordance with state law, and shall be prominently displayed in the publicly visible location at the establishment.
c. No person who is younger than the minimum age of twenty-one (21) years or as authorized by State law shall be permitted to sell, display, market, barter, trade or exchange any combination of tobacco, tobacco products, or smoking or exchange paraphernalia, including electronic smoking devices and accessories.
31 1779861-1
d. Smoke shops shall post clear signage in accordance with the Stop Tobacco Access to Kids Enforcement (STAKE) Act, indicating that minors may not enter the premises unless accompanied by a parent or legal guardian. At least one such sign, of a size clearly visible to customers, shall be placed in a conspicuous location near each public entrance to the smoke shop and tobacco store. It shall be unlawful for a smoke shop and tobacco store to fail to display and maintain, or fail to cause to be displayed or maintained, such signage.
e. No smoking shall be permitted on the premises at any time. f. No self-service tobacco, tobacco product, or tobacco paraphernalia displays shall be permitted.
g. No distribution of free or low-cost tobacco, tobacco products or tobacco paraphernalia, as well as coupons for said items, shall be permitted.
h. It is unlawful for any person, firm or corporation to operate or maintain a vending machine for cigarettes or other tobacco products within the city, unless the cigarette vending machine or vending machine for other tobacco products is located in a business premises from which minor persons are excluded by law. Any person, firm or corporation violating the provisions of this chapter is guilty of an infraction, and upon conviction thereof shall be punished for the first offenses by a fine of not less than $25.00, nor more than $100.00, and for the second offense by a fine of not less than $50.00 nor more than $200.00.

3. Smoke shops that are legally existing on the effective date of the ordinance codified in this chapter may continue to operate as legal nonconforming uses in accordance with Chapter

17.04.032 of the Hughson Municipal Code and shall not be required to obtain a conditional use permit. However, any change or expansion of the legal nonconforming use may require compliance with this chapter and a conditional use permit, as more particularly set forth in Chapter 17.04.032.

4. The establishment of a sensitive use or a sensitive use within six hundred (600) feet of a smoke shop use after said uses commences legal operations shall render the smoke shop use a nonconforming use which may continue to operate at their existing location subject to Chapter

17.04.032 of the Hughson Municipal Code.
32 Meeting Date: June 10, 2024
Subject: A. Adoption of Resolution No. 2024-20, Confirming Diagrams, Assessments and Reports and Levying Assessments for Fiscal Year 2024-25 for All Landscape and Lighting Districts (LLDs) and All Benefit Assessment Districts (BADs) within the City of Hughson.

B. Adoption of Resolution No. 2024-21, Establishing the Annual Special Tax for the City of Hughson Citywide Community Facilities District (Parkwood), for Fiscal Year 2024-25.

Enclosures: FY 2024-25 Engineer’s Report LLDs
FY 2024-25 Engineer’s Report BADs
Presented By: Carla C. Jauregui, Community Development Director Approved By: ____________________________
Dominique Romo, City Manager
Staff Recommendations:

1. Adopt Resolution No. 2024-20, confirming diagrams, assessments and reports and levying assessments for Fiscal Year 2024-25, for all Landscape and Lighting Districts and all Benefit Assessment Districts within the City of Hughson.

2. Adopt Resolution No. 2024-21, establishing the annual special tax for the City of Hughson Citywide Community Facilities District (Parkwood), for Fiscal Year 2024-25.

3. Direct the Harris & Associates Assessment Engineer to file, or cause to be filed, a certified copy of said Resolutions and the report for each Assessment District with the Stanislaus County Tax Collector.

Background:

The City of Hughson utilizes special financing districts to provide various services and improvements to property owners within the City. The three different types of assessment districts are Landscaping and Lighting Districts (LLD), Benefit Assessment Districts (BAD), and one Community Facility District (CFD).

CITY COUNCIL AGENDA ITEM NO. 5.1
SECTION 5: PUBLIC HEARING
33 Each LLD is formed, and the annual assessments are levied, pursuant to the Lighting and Landscaping Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the 1972 Act). The BADs are formed, and annual assessments are levied, pursuant to the Benefit Assessment Act of 1982 (the 1982 Act), Part 1 of Division 2 of the California Government Code. The Community Facilities District was formed, and the annual assessment is levied, pursuant to the Mello-Roos Community Facilities Act of 1982, Part 1 of Division 2 of the 2014 California Government Code (the Act).

The City of Hughson has a Professional Service Agreement with Harris & Associates for the administration of the City’s 24 assessment districts: (2) CFD, (15) LLD, and (7) BAD. This agreement includes administrative and engineering services. The annual assessments for the upcoming fiscal year will be considered for action by the Hughson City Council over two regular meetings to ensure reports are filed with Stanislaus County by August 2023 so the assessments can be placed on the Stanislaus County Property Tax Roll for the upcoming fiscal year.

City staff coordinates with Harris & Associates to administer the assessment districts. The City annually reviews the anticipated costs of maintaining each district for the next fiscal year, establishes assessments attributable to each parcel, and requires a specific assessment amount to be levied through the County property tax roll upon Council approval. An annual Engineer’s Benefit Assessment (Report) for each district is prepared which describes the individual districts and incorporates any annexations or changes to the districts, the proposed assessments, and the proposed levies for the upcoming fiscal year.

The proposed assessments and levies are based on the historical and estimated costs of providing services to maintain the improvements that provide a direct and special benefit to properties within each respective district. The costs of the improvements and the annual leviesinclude all expenditures, deficits,surpluses, revenues, and reserves. In most districts, parcels are assessed proportionately for the special benefit provided by the district.

This process begins when the Council directs Harris and Associates to prepare the documents to file with the County, which wasthe purpose of Resolution No. 2024-15A. The second step in this process is to preliminarily review the reports (attached) and approve a second resolution, Resolution No. 2024-16A, which declares the Council’s intent to levy and collect the assessments for Fiscal Year 2023-24 and set the public hearing for Council to approve or modify the Engineer’s reports. These actions were completed by the Council on May 13, 2024.

Following final approval of the Engineer’s Reports and confirmation of the assessments, the City Council may order the levy and the collection of the assessments for the 2024-25 Fiscal Year pursuant to the 1972 and 1982 Acts. Once Council approves the levy and the collection of the assessments, the information will be submitted to the County Auditor-Controller in August 2024, to be included on the Tax Roll for each benefiting parcel for Fiscal Year 2024-

25. City staff worked with Harris & Associates to develop the proposed budgets for each assessment district and the attached Engineering Reports include the detailed budget 34 information. The costs are a result of reviewing the original formation documents, a validation of assessment rate history, and actual costs incurred. In preparation for the annual assessment process for Fiscal Year 2024-25, Harris & Associates and City staff determined that it would be appropriate to limit changes to the current district budgets based on fiscal necessity. Staff reviewed the prior year’s budget items, the current fund balances, and the allowable assessment amounts, and incorporated any necessary adjustments for each district. For Fiscal Year 2024-25, City staff continued work to minimize administrative costs and propose infrastructure improvements, as permitted, in districts with no structural deficits and healthy reserves.

Exhibit A reflects the Engineer’s Report for each LLD. Generally authorized improvements and services within the LLD include maintenance landscaping, irrigation systems, street tree maintenance, removal, and replacement, graffiti removal, and street lighting energy costs.

Exhibit B reflects the Engineer’s Report for each BAD. Generally, authorized improvements and services within BAD include drainage infrastructure maintenance, retention basin maintenance, street sweeping, cleaning, maintenance and repairs, sidewalk maintenance and graffiti abatement.

In early 2020, staff proposed to hold a Proposition 218 Assessment Rate Increase Election in the 2019-20 Fiscal Year to address the districts that are under-funded and/or do not include annual inflationary adjustments. However, given the fiscal strain that the COVID19 pandemic may have had on residents, staff decided to hold off on proposing an increase in assessment rates. City staff plans to begin pursuing the Proposition 218 process in the 2024-2025 fiscal year on these specific districts to address the negative balances. Should the Proposition 218 process be completed and approved by voters, this process will either implement an annual assessment rate escalator for those districts that lack an escalator and/or implement a rate increase to address deficiencies. Currently, seven LLDs lack an annual escalator and six carry significant negative fund balances. • Brittany Woods -$9,391.17
• Feathers Glen -$2,395.26
• Fontana Ranch South -$8,942.61
• Santa Fe Estates I -$98,898.55
• Santa Fe Estates II -$73,522.02
• Walnut Haven III -$5,227.24
Additionally, several will carry a negative fund balance, starting next fiscal year as their current balance will not have enough to leverage for future costs. If increases are not approved, significant reductions in service levels will be required in these districts, in efforts to protect the City’s General Fund from funding the costs/expenses.

Annual Inflationary Adjustment:

The February Consumer Price Index (CPI) is used to determine the Maximum Assessment Rate each year. The February 2024 CPI was 5.36% (rounded). Increases to the annual 35 assessment and levy are indexed to the Consumer Price Index plus three percent based on the U.S. Department of Labor, Bureau of Labor Statistics, reported by the San Francisco/Oakland/San José Urban Wage Earners and Clerical Workers increase. This will annually establish the new inflation-adjusted maximum assessment that may be levied without the necessity of conducting a Proposition 218 ballot proceeding. Although the maximum rate is likely to increase each year, the actual amount to be assessed is based on the annual budget and may be less than the maximum rate.

Public Participation:

Public participation is provided pursuant to the provisions of Proposition 218 for the tax levy of the Benefit Assessment Districts and the Landscape and Lighting Assessment Districts. A public hearing is not required for the Community Facilities District. Changes that require an affirming ballot process are not involved in this action. The scheduled Public Hearing provides impacted property owners with the opportunity to address the Council regarding any proposed changes to their assessments.

Fiscal Impact:

The Landscaping and Lighting Districts (LLDs) and the Benefit Assessment Districts (BADs) provide the City of Hughson with funding annually to provide specific services and improvements to properties within their respective approved boundaries. For Fiscal Year 2024-25, annual assessments for LLDs and BADs are expected to generate approximately $369,174 which goes towards the cost of labor, administration, utilities, equipment, materials, and preparation of the annual Engineer’s Report.

The cost for Professional Services through Harris & Associates is budgeted annually at $14,000 for the fiscal year 2024-2025.
36 CITY OF HUGHSON
PRELIMINARY ENGINEER’S REPORT
FISCAL YEAR 2024-25

LANDSCAPE & LIGHTING MAINTENANCE DISTRICTS
May 2024

PREPARED BY
Harris & Associates
22 Executive Park, Suite 200
Irvine, CA 92614
(949) 655-3900
www.weareharris.com
37 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
ENGINEER’S REPORT FOR
FISCAL YEAR 2024-25

LANDSCAPE & LIGHTING MAINTENANCE DISTRICTS
City of Hughson
State of California

APPROVED BY THE CITY COUNCIL OF THE CITY OF HUGHSON FOR THE LANDSCAPE & LIGHTING DISTRICTS OF THE CITY OF HUGHSON, STATE OF CALIFORNIA ON THE _____ DAY OF _________, 2024.

CITY CLERK

CITY OF HUGHSON

STATE OF CALIFORNIA
38 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25

TABLE OF CONTENTS
Table of Contents
Summary of District Assessments 1
Statement of Asessment Engineer 2
Part I – Plans and Specifications 4
Part II – Estimate of Costs 5
Part III – District Diagrams 20
Part IV – Method of Apportionment 21
Appendices
Appendix A – Assessment Roll
Appendix B – District Diagrams
39 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
1 SUMMARY OF DISTRICT ASSESSMENTS
Summary of District Assessments
The February Consumer Price Index (“CPI”) is used to determine the Maximum Assessment Rate each year. The February CPI is added to the previous years’ Maximum Rate per EDU to determine the adjusted Maximum Rate per EDU for each District for the current year. Please refer to Section II of this Report, “Assessment Range Formula”, for a complete description of the CPI and how it is calculated.

The February Consumer Price Index (“CPI”) is used to determine the Maximum Assessment Rate each year. The February CPI is added to the previous years’ Maximum Assessment Rate to determine the adjusted Maximum Assessment for Central Hughson, Euclid North, Euclid South, Feathers Glen, Fontana Ranch North, Fontana Ranch South, Sterling Glen III, Rhapsody II and the Sterling Glen Annexation. The February 2024 CPI was 2.3661444%. % (rounded). Please refer to Section IV of this Report, “Assessment Range Formula” for a complete description of the CPI tables used for this purpose.

The calculated Maximum Assessment for each District is shown on the individual Budget pages in Section IV of this Report.

Also, as stated in Section IV, “Assessment Range Formula”, Brittany Woods, Rhapsody Unit 1, Santa Fe Estates Phase 1, Santa Fe Estates Phase 2, Starn Estates, Sun Glow Estates and Walnut Haven III do not have an allowable inflationary adjustment and as a result, CPI is not applied to the Maximum Assessment for those Districts.

Brittany Woods LLD 65 $124.00 $124.00 $124.00 $124.00 $8,060.00 $8,060.00 Central Hughson LLD147 Varies Varies Varies Varies $14,614.44 $14,614.44 Euclid North LLD 50 $482.20 $323.80 $508.42 $323.80 $16,190.00 $25,421.00 Euclid South LLD 69 $308.25 $288.08 $325.01 $288.08 $19,877.52 $22,425.69 Feathers Glen LLD 42 $580.44 $553.78 $612.00 $562.42 $23,621.64 $25,704.00 Fontana Ranch North LLD 91 $350.94 $329.98 $370.03 $329.98 $30,028.18 $33,672.73 Fontana Ranch South LLD 56 $311.77 $311.76 $356.54 $356.64 $19,971.84 $19,966.24 Rhapsody Unit No. 1 LLD 79 $86.00 $86.00 $86.00 $86.00 $6,794.00 $6,794.00 Rhapsody Unit No. 2 LLD 59 $282.48 $269.50 $323.02 $269.50 $15,900.50 $19,058.18 Santa Fe Estates Phase 1 LLD 55 $132.00 $132.00 $132.00 $132.00 $7,260.00 $7,260.00 Santa Fe Estates Phase 2 LLD 51 $130.39 $130.38 $130.39 $130.38 $6,649.38 $6,649.89 Starn Estates LLD 77 $99.87 $99.86 $99.87 $99.86 $7,689.22 $7,689.99 Sterling Glen III LLD 73 $374.79 $345.26 $395.17 $395.16 $28,846.68 $28,847.41 Sterling Glen III Annex LLD 1.67 $587.58 $587.58 $619.52 $619.52 $1,035.08 $1,035.08 Sun Glow Estates LLD 91 $106.37 $106.36 $106.37 $106.36 $9,678.76 $9,679.67 Walnut Haven III LLD 55 $108.40 $108.40 $108.40 $108.40 $5,962.00 $5,962.00 1 The Central Hughson District has 47 parcels. The Assessment rates vary by parcel.

Estimated Budget is represented by "Total Balance to Levy" on the District budget pages shown in the Engineer's Report.

The Euclid South LLD was assessed for the first time in Fiscal Year 2020/21. It was originally formed in November of 2006.

The Euclid North LLD was assessed for the first time beginning in Fiscal Year 2022/23. 2024-25
Proposed
Rate per
EDU
2024-25
Estimated
Budget
2024-25
Budget at
Maximum
2023-24
Maximum
Rate per
EDU
2023-24
Applied
Rate per
EDU
2024-25
Maximum
Rate per

DISTRICT NAME EDU
Current
EDU
40 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25

STATEMENT OF ASSESSMENT ENGINEER
Statement of Assessment Engineer
AGENCY: CITY OF HUGHSON
PROJECT: LANDSCAPE & LIGHTING MAINTENANCE DISTRICTS
TO: THE CITY COUNCIL OF THE

CITY OF HUGHSON

STATE OF CALIFORNIA
ENGINEER’S REPORT FOR FISCAL YEAR 2024-25
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council of the City of Hughson to provide landscape and lighting services upon each lot or parcel of land in the districts in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2024-25.

Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500) (“Act”), Article XIIID, Section 4(a) of the State of California Constitution, the City Council of the City of Hughson has adopted a Resolution ordering this Report for the Districts. The Report consists of the following Parts:

PART I
Description of Improvements: This part provides a general description of improvements proposed to be maintained in the Districts. Plans and specifications for the improvements are on file with the City Clerk.

PART II
Estimate of Cost: This part contains the cost estimate of the proposed maintenance including incidental costs and expenses for Fiscal Year 2024-25.

PART IV
Method of Apportionment of the Assessments: This part describes the method of apportionment of assessments, based upon parcel classification of land within the Districts in proportion to the estimated special benefits to be received. The costs and expenses of the Districts have been assessed upon the parcels of land within the boundaries of Districts pursuant to the initial methodology established upon formation of the Districts. For particulars as to the identification of parcels, reference is made to the District Diagrams.

Appendices
Appendix A – Assessment Roll
Appendix B – District Diagrams
Harris and Associates has agreed to perform the administrative function of submitting the assessment amounts to Stanislaus County for the 2024-25 tax year, based on previous City Council approvals. 42 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
PART I – PLANS AND SPECIFICATIONS
Plans and Specifications
Plans and specifications for the improvements are on file with the City and are incorporated herein by reference. • Brittany Woods LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 12 streetlights.
• Central Hughson LLD: Maintenance of landscaping, irrigation systems and street lighting maintenance and energy costs for 19 streetlights.
• Euclid North LLD: Maintenance of landscaping, including in the community park, irrigation systems, street lighting maintenance and energy costs for 16 streetlights, street tree maintenance and graffiti removal. • Euclid South LLD: Maintenance of landscaping, irrigation systems, street lighting maintenance and energy costs for 18 streetlights, street tree maintenance, removal and replacement, graffiti removal. • Feathers Glen LLD: Maintenance of landscaping, including the community park, irrigation systems, street lighting maintenance and energy costs for 13 streetlights, street tree maintenance and graffiti removal. • Fontana Ranch North LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 38 streetlights.
• Fontana Ranch South LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 20 streetlights.
• Rhapsody #1 LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 11 streetlights.
• Rhapsody #2 LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 9 streetlights.
• Santa Fe #1 LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 12 streetlights.
• Santa Fe #2 LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 9 streetlights.
• Starn Estates LLD: Maintenance landscaping, irrigation systems, and street lighting maintenance and energy costs for 12 streetlights.
• Sterling Glen III LLD: Maintenance of landscaping, including in the community park, irrigation systems, street lighting maintenance and energy costs for 25 streetlights. Also includes street tree maintenance, removal and replacement and graffiti removal.
• Sun Glow Estates LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 15 streetlights.
• Walnut Haven LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 7 streetlights.
43 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
PART II – ESTIMATE OF COSTS
Estimate of Costs
The estimated budget for the annual maintenance and servicing of the improvements and the proportionate share of administration costs for each District have been prepared based on the estimated and historical costs. The individual District budgets are shown on the following pages.
44 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Direct Costs
Labor $5,017.87
Utilities $3,350.19
Miscellaneous (Includes the below) $3,832.93
Landscape Maintenance $12,200.99
Equipment/Materials
Graffiti Abatement
Administration Costs
City Administration Costs $1,513.00
District Consulting Charge $565.00
Contingency $610.05
County Collection Charge $41.41
Rounding Adjustment 1$0.55
$2,730.01
Total Direct and Administration Costs $14,931.00
Operating Reserve Collection/(Reduction) ($6,871.00)
Capital Reserve Collection/(Reduction) $0.00
Total Balance to Levy 2024-25 $8,060.00
Number of Lots 65
2024-25 Proposed Assessment Per Parcel $124.00
2024-25 Maximum Allowable Assessment (No Adjustment) $124.00 1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 57310
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 ($2,520.17) Operating Reserve Fund Collection/(Reduction) - 2024/25 ($6,871.00) Estimated Reserve Fund Ending Balance - 6/30/2025 ($9,391.17) Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $0.00 Operating Capital Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Capital Reserve Ending Balance - 6/30/2025 $0.00 FISCAL YEAR 2024-25 BUDGET

BRITTANY WOODS LANDSCAPE & LIGHTING DISTRICT

BRITTANY WOODS
Reserve Fund Balances
45 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25

Direct Costs
Labor $8,371.69
Utilities $731.48
Miscellaneous (Includes the below) $3,905.43
Landscape Maintenance $13,008.60
Equipment/Materials
Graffiti Abatement
Administration Costs
City Administration Costs $2,216.00
District Consulting Charge $547.00
Contingency $650.43
County Collection Charge $37.81
Rounding Adjustment 1$0.27
$3,451.51
Total Direct and Administration Costs $16,460.11
Operating Reserve Collection/(Reduction) $0.00
Capital Reserve Collection/(Reduction) ($1,845.67)
Total Balance to Levy 2024-25 $14,614.44
Number of Lots 47
2024-25 Proposed Assessment Per Parcel Varies*
2024-25 Maximum Allowable Assessment N/A
1 Rounding adjustment is to ensure an even penny for assessment purposes *
The rates established at the time of formation vary by parcel type.

Stanislaus County Tax Code 57121
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $8,230.06 Operating Reserve Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $8,230.06 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $53,977.19 Operating Capital Fund Collection/(Reduction) - 2024/25 ($1,845.67) Estimated Capital Reserve Ending Balance - 6/30/2025 $52,131.52 CENTRAL HUGHSON ZONE 2 LANDSCAPE AND LIGHTING DISTRICT
FISCAL YEAR 2024-25 BUDGET

CENTRAL HUGHSON
Reserve Fund Balances
46 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25

Direct Costs
Labor $3,605.03
Utilities $0.00
Miscellaneous (Includes the below) $1,325.89
Landscape Maintenance $4,930.91
Equipment/Materials
Graffiti Abatement
Administration Costs
City Administration Costs $1,575.00
District Consulting Charge $550.00
Contingency $246.55
County Collection Charge $38.41
Rounding Adjustment 1$0.13
$2,410.09
Total Direct and Administration Costs $7,341.00
Operating Reserve Collection/(Reduction) $0.00
Capital Reserve Collection/(Reduction) $8,849.00
Total Balance to Levy 2024-25 $16,190.00
Number of Lots 50
2024-25 Proposed Assessment Per Parcel $323.80
2024-25 Maximum Allowable Assessment $508.42
1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 57119
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $3,670.50 Operating Reserve Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $3,670.50 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $21,528.58 Operating Capital Fund Collection/(Reduction) - 2024/25 $8,849.00 Estimated Capital Reserve Ending Balance - 6/30/2025 $30,377.58

EUCLID NORTH LANDSCAPE AND LIGHTING DISTRICT
FISCAL YEAR 2024-25 BUDGET

EUCLID NORTH
Reserve Fund Balances
47 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25

Direct Costs
Labor $4,870.61
Utilities $423.38
Miscellaneous (Includes the below) $1,831.40
Landscape Maintenance $7,125.39
Equipment/Materials
Graffiti Abatement
Administration Costs
City Administration Costs $2,287.00
District Consulting Charge $569.00
Contingency $356.27
County Collection Charge $42.21
Rounding Adjustment 1$0.65
$3,255.13
Total Direct and Administration Costs $10,380.52
Operating Reserve Collection/(Reduction) $0.00
Capital Reserve Collection/(Reduction) $9,497.00
Total Balance to Levy 2024-25 $19,877.52
Number of Lots 69
2024-25 Proposed Assessment Per Parcel $288.08
2024-25 Maximum Allowable Assessment $325.01
1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 57120
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $5,190.26 Operating Reserve Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $5,190.26 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $49,628.32 Operating Capital Fund Collection/(Reduction) - 2024/25 $9,497.00 Estimated Capital Reserve Ending Balance - 6/30/2025 $59,125.32

EUCLID SOUTH LANDSCAPE AND LIGHTING DISTRICT
FISCAL YEAR 2024-25 BUDGET

EUCLID SOUTH
Reserve Fund Balances
48 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25

Direct Costs
Labor $17,077.28
Utilities $1,073.01
Miscellaneous (Includes the below) $8,906.94
Landscape Maintenance $27,057.23
Equipment/Materials
Graffiti Abatement
Administration Costs
City Administration Costs $3,231.00
District Consultant Costs $542.00
Contingency $1,352.86
County Collection Charge $36.81
Rounding Adjustment 1
$1.74
$5,164.41
Total Direct and Administration Costs $32,221.64
Operating Reserve Collection/(Reduction) $0.00
Capital Reserve Collection/(Reduction) ($8,600.00)
Total Balance to Levy 2024-25 $23,621.64
Number of Lots 42
2024-25 Proposed Assessment Per Parcel $562.42
2024-25 Maximum Allowable Assessment $612.00
1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 57116
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $16,110.82 Operating Reserve Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $16,110.82 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $6,204.74 Operating Capital Fund Collection/(Reduction) - 2024/25 ($8,600.00) Estimated Capital Reserve Ending Balance - 6/30/2025 ($2,395.26) FISCAL YEAR 2024-25 BUDGET

FEATHERS GLEN LANDSCAPE AND LIGHTING DISTRICT

FEATHERS GLEN
Reserve Fund Balances
49 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25

Direct Costs
Labor $4,270.67
Utilities $9,928.17
Miscellaneous (Includes the below) $3,243.48
Landscape Maintenance $17,442.33
Equipment/Materials
Graffiti Abatement
Administration Costs
City Administration Costs $4,111.00
District Consulting Charge $591.00
Contingency $872.12
County Collection Charge $46.61
Rounding Adjustment 1$0.13
$5,620.86
Total Direct and Administration Costs $23,063.18
Operating Reserve Collection/(Reduction) $0.00
Capital Reserve Collection/(Reduction) $6,965.00
Total Balance to Levy 2024-25 $30,028.18
Number of Lots 91
2024-25 Proposed Assessment Per Parcel $329.98
2024-25 Maximum Allowable Assessment $370.03
1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 57117
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $11,531.59 Operating Reserve Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $11,531.59 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $51,817.19 Operating Capital Fund Collection/(Reduction) - 2023/25 $6,965.00 Estimated Capital Reserve Ending Balance - 6/30/2025 $58,782.19 FISCAL YEAR 2024-25 BUDGET
Reserve Fund Balances

FONTANA RANCH NORTH

FONTANA RANCH NORTH LANDSCAPE AND LIGHTING DISTRICT
50 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25

Direct Costs
Labor $1,661.54
Utilities $5,164.99
Miscellaneous (Includes the below) $2,783.41
Landscape Maintenance $9,609.94
Equipment/Materials
Graffiti Abatement
Administration Costs
City Administration Costs $2,045.00
District Consulting Charge $556.00
Contingency $480.50
County Collection Charge $39.61
Rounding Adjustment 1$0.19
$3,121.30
Total Direct and Administration Costs $12,731.24
Operating Reserve Collection/(Reduction) $7,235.00
Capital Reserve Collection/(Reduction) $0.00
Total Balance to Levy 2024-25 $19,966.24
Number of Lots 56
2024-25 Proposed Assessment Per Parcel $356.54
2024-25 Maximum Allowable Assessment $356.54
1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 57118
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 ($16,177.61) Operating Reserve Fund Collection/(Reduction) - 2024/25 $7,235.00 Estimated Reserve Fund Ending Balance - 6/30/2025 ($8,942.61) Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $0.00 Operating Capital Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Capital Reserve Ending Balance - 6/30/2025 $0.00

FONTANA RANCH SOUTH

FONTANA RANCH SOUTH LANDSCAPE AND LIGHTING DISTRICT
FISCAL YEAR 2024-25 BUDGET
Reserve Fund Balances
51 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25

Direct Costs
Labor $2,530.28
Utilities $1,721.44
Miscellaneous (Includes the below) $2,685.08
Landscape Maintenance $6,936.80
Equipment/Materials
Graffiti Abatement Fixed Escalater
Administration Costs
City Administration Costs $1,334.00
District Consulting Charge $579.00
Contingency $346.84
County Collection Charge $44.21
Rounding Adjustment 1$0.15
$2,304.20
Total Direct and Administration Costs $9,241.00
Operating Reserve Collection/(Reduction) ($2,447.00)
Capital Reserve Collection/(Reduction) $0.00
Total Balance to Levy 2024-25 $6,794.00
Number of Lots 79
2024-25 Proposed Assessment Per Parcel $86.00
2024-25 Maximum Allowable Assessment (No Adjustment) $86.00 1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 57311
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $4,620.50 Operating Reserve Fund Collection/(Reduction) - 2024/25 ($2,447.00) Estimated Reserve Fund Ending Balance - 6/30/20245 $2,173.50 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $1,850.69 Operating Capital Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Capital Reserve Ending Balance - 6/30/2025 $1,850.69 RHAPSODY UNIT NO. 1 LANDSCAPE AND LIGHTING DISTRICT
FISCAL YEAR 2024-25 BUDGET
RHAPSODY UNIT NO. 1
Reserve Fund Balances
52 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25

Direct Costs
Labor $813.86
Utilities $1,940.09
Miscellaneous (Includes the below) $2,664.20
Landscape Maintenance $5,418.15
Equipment/Materials
Graffiti Abatement
Administration Costs
City Administration Costs $1,288.00
District Consulting Charge $559.00
Contingency $270.91
County Collection Charge $40.21
Rounding Adjustment 1$0.00
$2,158.12
Total Direct and Administration Costs $7,576.27
Operating Reserve Collection/(Reduction) $0.00
Capital Reserve Collection/(Reduction) $8,324.23
Total Balance to Levy 2024-25 $15,900.50
Number of Lots 59
2024-25 Proposed Assessment Per Parcel $269.50
2024-25 Maximum Allowable Assessment $323.02
1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 57312
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $3,788.13 Operating Reserve Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $3,788.13 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $46,809.04 Operating Capital Fund Collection/(Reduction) - 2024/25 $8,324.23 Estimated Capital Reserve Ending Balance - 6/30/2025 $55,133.27 RHAPSODY UNIT NO. 2 LANDSCAPE AND LIGHTING DISTRICT
FISCAL YEAR 2024-25 BUDGET
RHAPSODY UNIT NO. 2
Reserve Fund Balances
53 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25

Direct Costs
Labor $12,971.71
Utilities $7,209.77
Miscellaneous (Includes the below) $3,458.55
Landscape Maintenance $23,640.03
Equipment/Materials
Graffiti Abatement
Administration Costs
City Administration Costs $501.00
District Consulting Charge $555.00
Contingency $0.00
County Collection Charge $39.41
Rounding Adjustment 1$0.69
$1,096.10
Total Direct and Administration Costs $24,736.13
Operating Reserve Collection/(Reduction) ($17,476.13)
Capital Reserve Collection/(Reduction) $0.00
Total Balance to Levy 2024-25 $7,260.00
Number of Lots 55
2024-25 Proposed Assessment Per Parcel $132.00
2024-25 Maximum Allowable Assessment (No Adjustment) $132.00 1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 57313
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 ($81,422.42) Operating Reserve Fund Collection/(Reduction) - 2024/25 ($17,476.13) Estimated Reserve Fund Ending Balance - 6/30/2025 ($98,898.55) Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $0.00 Operating Capital Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Capital Reserve Ending Balance - 6/30/2025 $0.00 SANTA FE ESTATES PHASE 1 LANDSCAPE AND LIGHTING DISTRICT FISCAL YEAR 2024-25 BUDGET
SANTA FE ESTATES PHASE 1
Reserve Fund Balances
54 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25

Direct Costs
Labor $5,790.50
Utilities $537.14
Miscellaneous (Includes the below) $8,127.47
Landscape Maintenance $14,455.11
Equipment/Materials
Graffiti Abatement
Administration Costs
City Administration Costs $1,500.00
District Consulting Charge $551.00
Contingency $0.00
County Collection Charge $38.61
Rounding Adjustment 1$0.56
$2,090.17
Total Direct and Administration Costs $16,545.28
Operating Reserve Collection/(Reduction) ($9,895.90)
Capital Reserve Collection/(Reduction) $0.00
Total Balance to Levy 2024-25 $6,649.38
Number of Lots 51
2024-25 Proposed Assessment Per Parcel $130.38
2024-25 Maximum Allowable Assessment (No Adjustment) $130.39 1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 57314
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 ($63,626.12) Operating Reserve Fund Collection/(Reduction) - 2024/25 ($9,895.90) Estimated Reserve Fund Ending Balance - 6/30/2025 ($73,522.02) Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $0.00 Operating Capital Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Capital Reserve Ending Balance - 6/30/2025 $0.00 SANTA FE ESTATES PHASE 2 LANDSCAPE AND LIGHTING DISTRICT FISCAL YEAR 2024-25 BUDGET
SANTA FE ESTATES PHASE 2
Reserve Fund Balances
55 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Direct Costs
Labor $2,572.48
Utilities $1,828.62
Miscellaneous (Includes the below) $2,724.05
Landscape Maintenance $7,125.15
Equipment/Materials
Graffiti Abatement
Administration Costs
City Administration Costs $1,311.00
District Consulting Charge $577.00
Contingency $356.26
County Collection Charge $43.81
Rounding Adjustment 1$0.29
$2,288.36
Total Direct and Administration Costs $9,413.51
Operating Reserve Collection/(Reduction) $0.00
Capital Reserve Collection/(Reduction) ($1,724.29)
Total Balance to Levy 2024-25 $7,689.22
Number of Lots 77
2024-25 Proposed Assessment Per Parcel $99.86
2024-25 Maximum Allowable Assessment (No Adjustment) $99.87 1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 57315
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $4,706.76 Operating Reserve Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $4,706.76 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $22,588.60 Operating Capital Fund Collection/(Reduction) - 2024/25 ($1,724.29) Estimated Capital Reserve Ending Balance - 6/30/2025 $20,864.31

STARN ESTATES LANDSCAPE AND LIGHTING DISTRICT
FISCAL YEAR 2024-25 BUDGET

STARN ESTATES
Reserve Fund Balances
56 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Direct Costs
Labor $10,004.64
Utilities $4,156.27
Miscellaneous (Includes the below) $4,949.20
Landscape Maintenance $19,110.11
Equipment/Materials
Graffiti Abatement
Administration Costs
City Administration Costs $3,328.25
District Consultant Costs $536.30
Contingency $955.51
County Collection Charge $28.31
Rounding Adjustment 1
$0.21
$4,848.57
Total Direct and Administration Costs $23,958.68
Operating Reserve Collection/(Reduction) $2.00
Capital Reserve Collection/(Reduction) $4,886.00
Total Balance to Levy 2024-25 $28,846.68
Number of Lots 73
2024-25 Proposed Assessment Per Parcel $395.16
2024-25 Maximum Allowable Assessment $395.17
1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 57115
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $11,979.34 Operating Reserve Fund Collection/(Reduction) - 2024/25 $2.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $11,981.34 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $49,254.12 Operating Capital Fund Collection/(Reduction) - 2024/25 $4,886.00 Estimated Capital Reserve Ending Balance - 6/30/2025 $54,140.12

STERLING GLEN III

STERLING GLEN III LANDSCAPE AND LIGHTING DISTRICT
FISCAL YEAR 2024-25 BUDGET
Reserve Fund Balances
57 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Direct Costs
Labor $777.81
Utilities $323.13
Miscellaneous (Includes the below) $384.77
Landscape Maintenance $1,485.71
Equipment/Materials
Graffiti Abatement
Administration Costs
City Administration Costs $258.75
District Consultant Costs $41.07
Contingency $74.29
County Collection Charge $1.22
Rounding Adjustment 1
$0.04
$375.37
Total Direct and Administration Costs $1,861.08
Operating Reserve Collection/(Reduction) $0.00
Capital Reserve Collection/(Reduction) ($826.00)
Total Balance to Levy 2024-25 $1,035.08
Total Acres (Five Parcels) 1.67
2024-25 Proposed Assessment Per Parcel $619.52
2024-25 Maximum Allowable Assessment $619.52
1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 57115
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $930.54 Operating Reserve Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $930.54 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $3,830.05 Operating Capital Fund Collection/(Reduction) - 2024/25 ($826.00) Estimated Capital Reserve Ending Balance - 6/30/2025 $3,004.05

STERLING GLEN III ANNEX LANDSCAPE AND LIGHTING DISTRICT FISCAL YEAR 2024-25 BUDGET

STERLING GLEN ANNEX
Reserve Fund Balances
58 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Direct Costs
Labor $6,274.96
Utilities $1,261.53
Miscellaneous (Includes the below) $5,172.19
Landscape Maintenance $12,708.67
Equipment/Materials
Graffiti Abatement
Administration Costs
City Administration Costs $1,796.00
District Consulting Charge $591.00
Contingency $635.43
County Collection Charge $46.46
Rounding Adjustment 1$0.00
$3,068.89
Total Direct and Administration Costs $15,777.57
Operating Reserve Collection/(Reduction) $0.00
Capital Reserve Collection/(Reduction) ($6,098.81)
Total Balance to Levy 2024-25 $9,678.76
Number of Lots 91
2024-25 Proposed Assessment Per Parcel $106.36
2024-25 Maximum Allowable Assessment (No Adjustment) $106.37 1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 57316
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $7,888.78 Operating Reserve Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $7,888.78 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $15,229.79 Operating Capital Fund Collection/(Reduction) - 2024/25 ($6,098.81) Estimated Capital Reserve Ending Balance - 6/30/2025 $9,130.98

SUN GLOW ESTATES LANDSCAPE AND LIGHTING DISTRICT
FISCAL YEAR 2024-25 BUDGET

SUN GLOW ESTATES
Reserve Fund Balances
59 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25

Direct Costs
Labor $2,080.26
Utilities $1,265.66
Miscellaneous (Includes the below) $3,908.13
Landscape Maintenance $7,254.05
Equipment/Materials
Graffiti Abatement
Administration Costs
City Administration Costs $0.00
District Consulting Charge $555.00
Contingency $0.00
County Collection Charge $39.26
Rounding Adjustment 1$0.00
$594.26
Total Direct and Administration Costs $7,848.31
Operating Reserve Collection/(Reduction) ($1,886.31)
Capital Reserve Collection/(Reduction) $0.00
Total Balance to Levy 2024-25 $5,962.00
Number of Lots 55
2024-25 Proposed Assessment Per Parcel $108.40
2024-25 Maximum Allowable Assessment (No Adjustment) $108.41 1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 57317
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 ($3,340.93) Operating Reserve Fund Collection/(Reduction) - 2024/25 ($1,886.31) Estimated Reserve Fund Ending Balance - 6/30/2025 ($5,227.24) Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $0.00 Operating Capital Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Capital Reserve Ending Balance - 6/30/2025 $0.00

WALNUT HAVEN III LANDSCAPE AND LIGHTING DISTRICT
FISCAL YEAR 2024-25 BUDGET

WALNUT HAVEN III
Reserve Fund Balances
60 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25

PART III - DISTRICT DIAGRAMS
District Diagrams
The boundaries of Districts are shown on the maps in Appendix B. The lines and dimensions of each lot or parcel within the Districts are those lines and dimensions as shown on the maps of the Stanislaus County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. 61 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
PART IV – METHOD OF APPORTIONMENT
Method of Apportionment
The 1972 Act allows for the establishment of assessment districts by public agencies for the purpose of providing certain public improvements as detailed in Section I of this Report. The 1972 Act also requires that the cost of these improvements and services be assessed based on benefit received rather than by assessed value of the properties being assessed. In accordance with the 1972 Act, Section 22573:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among assessable lots or parcels in proportion to the estimated benefits received by each such lot or parcel from the improvements” The method of apportionment described in this Report, and confirmed by the City Council at the time of formation utilizes commonly accepted engineering practices which have been established pursuant to the 1972 Act and the California Constitution for the allocation of special benefit assessments. The calculation of assessments is based upon the parcel type and the services and improvements provided to equitably apportion the costs based on the special benefit received by each lot or parcel. The special benefit received by each lot or parcel is over and above any general benefit conferred upon said lots or parcels or to the public at large.

DESCRIPTION OF BENEFIT
Special Benefit
The improvements and associated costs have been allocated to the assessable properties within the Districts based upon the special benefit received by those properties, pursuant to the provisions of the 1972 Act and the California Constitution.

The improvements for which the properties will be assessed have been identified as necessary, were required as a part of the development plans specifically for each individual tract and are also in compliance with the development plans and General Plan of the City. As such, the improvements and continuing maintenance and servicing are strictly the obligation of the properties within the Districts.

Definition of Special Benefit
The method of apportionment described in this Report is based on the premise that each assessable lot or parcel receives distinct and special benefits from the improvements and services provided, including the visual desirability provided by well-maintained landscaping. In accordance with Article XIII D, Section 4 of the California Constitution:
“Special benefit means a particular and distinct benefit over and above general benefits conferred on real property located in the District or the public at large” Some of the special benefits associated with local landscaping and lighting improvements are:
• Enhanced desirability of properties due to proximity of the improvements. • Improved aesthetic appeal provided by a positive representation of the development, neighborhood and the community.
62 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
• Improved ingress and egress to property resulting in enhanced traffic flow, reduced traffic accidents and consequent reduction in possible property damage.
• Improved traffic visibility and circulation.
• Improved accessibility for emergency vehicles.
• Reduced vandalism and other criminal activity.
• Enhanced environmental quality provided by adequate green space and other landscaping which helps moderate temperatures, reduce noise pollution and control dust and debris.

ASSESSMENT RANGE FORMULA
It is generally recognized that most budgetary items will be impacted by inflation in future years. In accordance with the California Constitution, Section 53739 (b)(1), assessments “may be adjusted for inflation pursuant to a clearly defined formula…” A formula for an inflationary adjustment is therefore included as part of the maximum assessment within the Districts that allow for such, and was approved by the property owner(s) at the time of formation/annexation. The formula, as described below, allows for annual adjustments to the assessments.

Generally, any new or increased assessment requires certain noticing and meeting requirements by law. The Brown Act excludes certain conditions of a new or increased assessment. These conditions include, “An assessment that does not exceed an assessment formula or range of assessments previously specified in the notice given to the public…and that was previously adopted by the agency…”
The initial maximum assessment for each District was established at the time of formation/annexation. The Brittany Woods, Rhapsody Unit 1, Santa Fe Estates Phase 1, Santa Fe Estates Phase 2, Starn Estates, Sun Glow Estates and Walnut Haven III Districts however, do not have an inflationary adjustment. These Districts were created prior to the adoption of Proposition 218 in 1996 and did not include a provision to increase the initial maximum assessment. The initial maximum assessments for the remaining Districts have been adjusted each fiscal year subsequent to the year of formation by the following Assessment Range Formula:
• The Maximum Assessment Rate allowed each fiscal year (the “Adjusted Maximum Assessment Rate”) shall be based on the initial maximum assessment, adjusted annually by Bureau of Labor Statistics, Consumer Price Index for the month of February, All Urban Consumers, (“CPI”) for the San Francisco/Oakland/San Jose area, plus 3%. Should the Bureau of Labor Statistics revise or discontinue the preparation of such index, the City reserves the right to use such revised index or a comparable system to determine fluctuations in the annual cost of living. • Each fiscal year, the February CPI amount, plus 3% has been applied to the Maximum Assessment Rate established the previous fiscal year to calculate the appropriate Adjusted Maximum Assessment Rate for the then current fiscal year.
• If the proposed annual assessment rate for the upcoming fiscal year is less than or equal to the Adjusted Maximum Assessment Rate established for that fiscal year, then the proposed annual assessment is not considered an increased assessment.
63 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Beginning in the second fiscal year after the formation of a District, the Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate (Adjusted Maximum Assessment Rate) has been established for each fiscal year using the Assessment Range Formula described above. The Adjusted Maximum Assessment Rate has been calculated independent of the annual budget and proposed assessment rate for the given fiscal year. As stated above, if the proposed annual assessment for any fiscal year does not exceed the Adjusted Maximum Assessment Rate for that year, it is not considered an increased assessment under the terms of Proposition 218.

The CPI increase for the one-year period ending in February 2024 is 2.366% (rounded). This amount, plus 3%, will be applied to the Maximum Assessment for the Central Hughson, Euclid North, Euclid South, Feathers Glen, Fontana Ranch North, Fontana Ranch South, Rhapsody II and Sterling Glen III Districts only, which will establish the Adjusted Maximum Assessment for each of these Districts for Fiscal Year 2022-23. The 2023-24 Maximum Assessment for each of these Districts is shown on the budget pages in Section III of this Report.

As stated above, the Brittany Woods, Rhapsody Unit 1, Santa Fe Estates Phase 1, Santa Fe Estates Phase 2, Starn Estates, Sun Glow Estates and Walnut Haven III Districts, do not currently have an inflationary adjustment.

A protest occurs when, at the public hearing, the returned assessment ballots opposed to the new or increased assessment outweigh the returned ballots in favor of the new or increased assessment, weighting those assessment ballots by the financial obligation of each parcel.

The definition of new or increased assessments includes any assessment which, 1) did not previously exist or, 2) exceeds a previously approved assessment amount or assessment range formula which has been adopted by the agency and approved by the property owners in the area where the assessment is imposed.

ASSESSMENT METHODOLOGY
The benefit formula used to determine the financial obligation for each parcel should be based on the improvements benefitting the parcels, as well as the use, or type, of each parcel as compared to other parcels that benefit from said improvements. One of the more common approaches to fairly distributing District costs to the benefitting parcels in maintenance districts such as this utilizes a methodology referred to as the Per Parcel method of apportionment. This method recognizes that each parcel within a particular District benefits equally from the improvements. This is typical when all parcels within the District are of the same type (ex. all single-family dwellings).

Other than Central Hughson, each District is comprised of a single parcel type – residential. The residential parcels are single-family residential parcels (“SFR”) and as such are deemed to benefit equally from the improvements. The “Total Balance to Levy”, as shown on the Budget pages, is divided equally among each assessable parcel within the District, determining the annual assessment rate per parcel for that District.

The Central Hughson District is comprised of several property types including single-family residential, commercial, agriculture and vacant. The costs are spread to those parcels based on the individual parcel size. 64 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
APPENDIX A – ASSESSMENT ROLL
Assessment Roll
Parcel Identification for each lot or parcel within the Districts shall be based on available parcel maps and other property data from the Stanislaus County Assessor’s office as they existed at the time this Report was prepared and adopted by the City Council.

A listing of parcels assessed within each District for Fiscal Year 2024-25, along with the corresponding assessment amounts, is included on the following pages. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel(s) shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
1 018-085-001 SFR $124.00 $124.00
2 018-085-002 SFR $124.00 $124.00
3 018-085-003 SFR $124.00 $124.00
4 018-085-004 SFR $124.00 $124.00
5 018-085-005 SFR $124.00 $124.00
6 018-085-006 SFR $124.00 $124.00
7 018-085-007 SFR $124.00 $124.00
8 018-085-008 SFR $124.00 $124.00
9 018-085-009 SFR $124.00 $124.00
10 018-085-010 SFR $124.00 $124.00
11 018-085-011 SFR $124.00 $124.00
12 018-085-012 SFR $124.00 $124.00
13 018-085-013 SFR $124.00 $124.00
14 018-085-014 SFR $124.00 $124.00
15 018-085-015 SFR $124.00 $124.00
16 018-085-016 SFR $124.00 $124.00
17 018-085-017 SFR $124.00 $124.00
18 018-085-018 SFR $124.00 $124.00
19 018-085-019 SFR $124.00 $124.00
20 018-085-020 SFR $124.00 $124.00
21 018-085-021 SFR $124.00 $124.00
22 018-085-022 SFR $124.00 $124.00
23 018-085-023 SFR $124.00 $124.00
24 018-085-024 SFR $124.00 $124.00
25 018-085-025 SFR $124.00 $124.00
26 018-085-026 SFR $124.00 $124.00
27 018-085-027 SFR $124.00 $124.00
28 018-085-028 SFR $124.00 $124.00
29 018-085-029 SFR $124.00 $124.00
30 018-085-030 SFR $124.00 $124.00
31 018-085-031 SFR $124.00 $124.00
32 018-085-032 SFR $124.00 $124.00
33 018-085-033 SFR $124.00 $124.00
34 018-085-034 SFR $124.00 $124.00
35 018-085-035 SFR $124.00 $124.00
36 018-085-036 SFR $124.00 $124.00
37 018-085-037 SFR $124.00 $124.00
66 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Brittany Woods Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
38 018-085-038 SFR $124.00 $124.00
39 018-085-039 SFR $124.00 $124.00
40 018-085-040 SFR $124.00 $124.00
41 018-085-041 SFR $124.00 $124.00
42 018-085-042 SFR $124.00 $124.00
43 018-085-043 SFR $124.00 $124.00
44 018-085-044 SFR $124.00 $124.00
45 018-085-045 SFR $124.00 $124.00
46 018-085-046 SFR $124.00 $124.00
47 018-085-047 SFR $124.00 $124.00
48 018-085-048 SFR $124.00 $124.00
49 018-085-049 SFR $124.00 $124.00
50 018-085-050 SFR $124.00 $124.00
51 018-085-051 SFR $124.00 $124.00
52 018-085-052 SFR $124.00 $124.00
53 018-085-053 SFR $124.00 $124.00
54 018-085-054 SFR $124.00 $124.00
55 018-085-055 SFR $124.00 $124.00
56 018-085-056 SFR $124.00 $124.00
57 018-085-057 SFR $124.00 $124.00
58 018-085-058 SFR $124.00 $124.00
59 018-085-059 SFR $124.00 $124.00
60 018-085-060 SFR $124.00 $124.00
61 018-085-061 SFR $124.00 $124.00
62 018-085-062 SFR $124.00 $124.00
63 018-085-063 SFR $124.00 $124.00
64 018-085-064 SFR $124.00 $124.00
A 018-085-065 Basin $124.00 $0.00
65 018-085-066 SFR $124.00 $124.00
$8,060.00
67 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Central Hughson Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN Acres
Parcel
Type
2024-25
Proposed
Assessment
48 018-019-028 1.07 SFR $63.32
1 018-030-010 0.81 Vac Res $374.02
2 018-030-011 0.81 Vac Res $374.02
3 018-030-015 7.78 Vac Com $374.02
4 018-030-016 14.59 Com $363.00
5 018-042-004 0.92 Com $374.02
6 018-042-039 2.96 Com $374.02
49 018-042-048 0.07 Com $147.90
7 018-042-069 0.65 Com $374.02
8 018-042-070 0.75 Com $374.02
9 018-042-071 0.44 Com $374.02
10 018-042-072 1.27 Com $374.02
50 018-043-004 0.14 Com $295.82
11 018-048-009 19.64 Com/Agr $35.16
12 018-048-038 2.23 Com $35.16
13 018-048-039 0.57 Vac Com $127.16
14 018-048-040 15.05 Vac Com $35.16
15 018-049-004 1.65 Com Ind $130.22
16 018-049-016 0.82 Com/Res $35.16
17 018-049-028 6.61 Com $35.16
18 018-049-029 1.39 SFR $35.16
19 018-049-032 24.65 Com/Agr $314.18
20 018-049-035 22.97 Com Ind $317.22
21 018-049-039 0.68 Com $38.20
22 018-049-041 1.36 Com $130.20
23 018-049-042 0.41 Com $964.86
24 018-049-043 0.41 Com $923.18
25 018-049-044 0.40 Com $923.18
26 018-049-048 0.41 Vac Com $923.18
27 018-049-049 0.36 Com $923.18
28 018-049-050 0.40 Com $923.18
29 018-049-051 0.41 Vac Com $923.18
30 018-049-052 0.42 Com $964.84
31 018-049-057 0.44 Com $35.16
32 018-049-059 0.27 SFR $35.16
33 018-049-060 0.19 SFR $35.16
34 018-049-061 0.87 Com/Res $363.00
68 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Central Hughson Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN Acres
Parcel
Type
2024-25
Proposed
Assessment
35 018-049-062 0.51 Com/Agr $35.16
36 018-049-064 2.12 Vac Com $35.16
37 018-049-065 0.85 Com $35.16
38 018-049-066 1.75 Com $38.20
39 018-049-067 0.50 Com $823.18
40 018-049-069 0.92 Com/Res $35.16
41 018-049-070 0.16 Vac Res $24.40
42 018-049-071 0.23 Vac Res $24.40
43 018-049-072 0.28 Vac Res $24.40
44 018-049-073 0.23 Vac Res $24.40
45 018-049-074 0.23 Vac Res $24.40
46 018-049-075 0.20 Vac Res $24.40
47 018-049-076 0.44 SFR $24.40
143.2742 $14,614.44
Euclid North Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
1 018-096-001 SFR $482.20 $323.80
2 018-096-002 SFR $482.20 $323.80
3 018-096-003 SFR $482.20 $323.80
4 018-096-004 SFR $482.20 $323.80
5 018-096-005 SFR $482.20 $323.80
6 018-096-006 SFR $482.20 $323.80
7 018-096-007 SFR $482.20 $323.80
8 018-096-008 SFR $482.20 $323.80
9 018-096-009 SFR $482.20 $323.80
10 018-096-010 SFR $482.20 $323.80
11 018-096-011 SFR $482.20 $323.80
12 018-096-012 SFR $482.20 $323.80
13 018-096-013 SFR $482.20 $323.80
69 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Euclid North Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
14 018-096-014 SFR $482.20 $323.80
15 018-096-015 SFR $482.20 $323.80
16 018-096-016 SFR $482.20 $323.80
17 018-096-017 SFR $482.20 $323.80
18 018-096-018 SFR $482.20 $323.80
19 018-096-019 SFR $482.20 $323.80
20 018-096-020 SFR $482.20 $323.80
21 018-096-021 SFR $482.20 $323.80
22 018-096-022 SFR $482.20 $323.80
23 018-096-023 SFR $482.20 $323.80
24 018-096-024 SFR $482.20 $323.80
25 018-096-025 SFR $482.20 $323.80
26 018-096-026 SFR $482.20 $323.80
27 018-096-027 SFR $482.20 $323.80
28 018-096-028 SFR $482.20 $323.80
29 018-096-029 SFR $482.20 $323.80
30 018-096-030 SFR $482.20 $323.80
31 018-096-031 SFR $482.20 $323.80
32 018-096-032 SFR $482.20 $323.80
33 018-096-033 SFR $482.20 $323.80
34 018-096-034 SFR $482.20 $323.80
35 018-096-035 SFR $482.20 $323.80
36 018-096-036 SFR $482.20 $323.80
37 018-096-037 SFR $482.20 $323.80
38 018-096-038 SFR $482.20 $323.80
39 018-096-039 SFR $482.20 $323.80
40 018-096-040 SFR $482.20 $323.80
41 018-096-041 SFR $482.20 $323.80
42 018-096-042 SFR $482.20 $323.80
43 018-096-043 SFR $482.20 $323.80
44 018-096-044 SFR $482.20 $323.80
45 018-096-045 SFR $482.20 $323.80
46 018-096-046 SFR $482.20 $323.80
47 018-096-047 SFR $482.20 $323.80
48 018-096-048 SFR $482.20 $323.80
49 018-096-049 SFR $482.20 $323.80
50 018-096-050 SFR $482.20 $323.80
70 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Euclid North Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
51 018-096-051 Basin $482.20 $0.00
52 018-096-052 Easement $482.20 $0.00
53 018-096-053 Park $482.20 $0.00
54 018-096-054 Pump $482.20 $0.00
55 018-096-055 Easement $482.20 $0.00
56 018-096-056 Easement $482.20 $0.00
$16,190.00
Euclid South Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
1 018-095-001 SFR $308.25 $288.08
2 018-095-002 SFR $308.25 $288.08
3 018-095-003 SFR $308.25 $288.08
4 018-095-004 SFR $308.25 $288.08
5 018-095-005 SFR $308.25 $288.08
6 018-095-006 SFR $308.25 $288.08
7 018-095-007 SFR $308.25 $288.08
8 018-095-008 SFR $308.25 $288.08
9 018-095-009 SFR $308.25 $288.08
10 018-095-010 SFR $308.25 $288.08
11 018-095-011 SFR $308.25 $288.08
12 018-095-012 SFR $308.25 $288.08
13 018-095-013 SFR $308.25 $288.08
14 018-095-014 SFR $308.25 $288.08
15 018-095-015 SFR $308.25 $288.08
16 018-095-016 SFR $308.25 $288.08
17 018-095-017 SFR $308.25 $288.08
18 018-095-018 SFR $308.25 $288.08
19 018-095-019 SFR $308.25 $288.08
20 018-095-020 SFR $308.25 $288.08
71 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Euclid South Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
21 018-095-021 SFR $308.25 $288.08
22 018-095-022 SFR $308.25 $288.08
23 018-095-023 SFR $308.25 $288.08
24 018-095-024 SFR $308.25 $288.08
25 018-095-025 SFR $308.25 $288.08
26 018-095-026 SFR $308.25 $288.08
27 018-095-027 SFR $308.25 $288.08
28 018-095-028 SFR $308.25 $288.08
29 018-095-029 SFR $308.25 $288.08
30 018-095-030 SFR $308.25 $288.08
31 018-095-031 SFR $308.25 $288.08
32 018-095-032 SFR $308.25 $288.08
33 018-095-033 SFR $308.25 $288.08
34 018-095-034 SFR $308.25 $288.08
35 018-095-035 SFR $308.25 $288.08
36 018-095-036 SFR $308.25 $288.08
37 018-095-037 SFR $308.25 $288.08
38 018-095-038 SFR $308.25 $288.08
39 018-095-039 SFR $308.25 $288.08
40 018-095-040 SFR $308.25 $288.08
41 018-095-041 SFR $308.25 $288.08
42 018-095-042 SFR $308.25 $288.08
43 018-095-043 SFR $308.25 $288.08
44 018-095-044 SFR $308.25 $288.08
45 018-095-045 SFR $308.25 $288.08
46 018-095-046 SFR $284.20 $288.08
47 018-095-047 SFR $284.20 $288.08
48 018-095-048 SFR $284.20 $288.08
49 018-095-049 SFR $284.20 $288.08
50 018-095-050 SFR $284.20 $288.08
51 018-095-051 SFR $284.20 $288.08
52 018-095-052 SFR $284.20 $288.08
53 018-095-053 SFR $284.20 $288.08
54 018-095-054 SFR $284.20 $288.08
55 018-095-055 SFR $284.20 $288.08
56 018-095-056 SFR $284.20 $288.08
57 018-095-057 SFR $284.20 $288.08
72 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Euclid South Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
58 018-095-058 SFR $308.25 $288.08
59 018-095-059 SFR $308.25 $288.08
60 018-095-060 SFR $308.25 $288.08
61 018-095-061 SFR $308.25 $288.08
62 018-095-062 SFR $308.25 $288.08
63 018-095-063 SFR $308.25 $288.08
64 018-095-064 SFR $308.25 $288.08
65 018-095-065 SFR $308.25 $288.08
66 018-095-066 SFR $308.25 $288.08
67 018-095-067 SFR $308.25 $288.08
68 018-095-068 SFR $308.25 $288.08
69 018-095-069 SFR $308.25 $288.08
70 018-095-070 Basin $308.25 $0.00
71 018-095-071 Easement $308.25 $0.00
72 018-095-072 Easement $308.25 $0.00
$19,877.52
Feathers Glen Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
1 018-090-003 SFR $612.00 $562.42
2 018-090-004 SFR $612.00 $562.42
3 018-090-005 SFR $612.00 $562.42
4 018-090-006 SFR $612.00 $562.42
5 018-090-007 SFR $612.00 $562.42
6 018-090-008 SFR $612.00 $562.42
7 018-090-009 SFR $612.00 $562.42
8 018-090-010 SFR $612.00 $562.42
9 018-090-011 SFR $612.00 $562.42
10 018-090-012 SFR $612.00 $562.42
11 018-090-013 SFR $612.00 $562.42
73 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Feathers Glen Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
12 018-090-014 SFR $612.00 $562.42
13 018-090-015 SFR $612.00 $562.42
14 018-090-016 SFR $612.00 $562.42
15 018-090-017 SFR $612.00 $562.42
16 018-090-018 SFR $612.00 $562.42
17 018-090-019 SFR $612.00 $562.42
18 018-090-020 SFR $612.00 $562.42
19 018-090-021 SFR $612.00 $562.42
20 018-090-022 SFR $612.00 $562.42
21 018-090-023 SFR $612.00 $562.42
22 018-090-024 SFR $612.00 $562.42
23 018-090-025 SFR $612.00 $562.42
24 018-090-026 SFR $612.00 $562.42
25 018-090-027 SFR $612.00 $562.42
26 018-090-028 SFR $612.00 $562.42
27 018-090-029 SFR $612.00 $562.42
28 018-090-030 SFR $612.00 $562.42
29 018-090-031 SFR $612.00 $562.42
30 018-090-032 SFR $612.00 $562.42
31 018-090-033 SFR $612.00 $562.42
32 018-090-034 SFR $612.00 $562.42
33 018-090-035 SFR $612.00 $562.42
34 018-090-036 SFR $612.00 $562.42
35 018-090-037 SFR $612.00 $562.42
36 018-090-038 SFR $612.00 $562.42
37 018-090-039 SFR $612.00 $562.42
38 018-090-040 SFR $612.00 $562.42
39 018-090-041 SFR $612.00 $562.42
40 018-090-042 SFR $612.00 $562.42
41 018-090-043 SFR $612.00 $562.42
42 018-090-044 SFR $612.00 $562.42
$23,621.64
74 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Fontana Ranch North Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
1 018-091-001 SFR $370.03 $329.98
2 018-091-002 SFR $370.03 $329.98
3 018-091-003 SFR $370.03 $329.98
4 018-091-004 SFR $370.03 $329.98
5 018-091-005 SFR $370.03 $329.98
6 018-091-006 SFR $370.03 $329.98
7 018-091-007 SFR $370.03 $329.98
8 018-091-008 SFR $370.03 $329.98
9 018-091-009 SFR $370.03 $329.98
10 018-091-010 SFR $370.03 $329.98
11 018-091-013 SFR $370.03 $329.98
12 018-091-014 SFR $370.03 $329.98
13 018-091-015 SFR $370.03 $329.98
14 018-091-016 SFR $370.03 $329.98
16 018-091-018 SFR $370.03 $329.98
17 018-091-019 SFR $370.03 $329.98
18 018-091-020 SFR $370.03 $329.98
19 018-091-021 SFR $370.03 $329.98
20 018-091-022 SFR $370.03 $329.98
21 018-091-023 SFR $370.03 $329.98
22 018-091-024 SFR $370.03 $329.98
23 018-091-025 SFR $370.03 $329.98
24 018-091-026 SFR $370.03 $329.98
25 018-091-027 SFR $370.03 $329.98
26 018-091-028 SFR $370.03 $329.98
27 018-091-029 SFR $370.03 $329.98
28 018-091-030 SFR $370.03 $329.98
29 018-091-031 SFR $370.03 $329.98
30 018-091-032 SFR $370.03 $329.98
31 018-091-033 SFR $370.03 $329.98
32 018-091-034 SFR $370.03 $329.98
33 018-091-035 SFR $370.03 $329.98
34 018-091-036 SFR $370.03 $329.98
35 018-091-037 SFR $370.03 $329.98
36 018-091-038 SFR $370.03 $329.98
37 018-091-039 SFR $370.03 $329.98
38 018-091-040 SFR $370.03 $329.98
75 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Fontana Ranch North Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
39 018-091-042 SFR $370.03 $329.98
40 018-091-043 SFR $370.03 $329.98
41 018-091-044 SFR $370.03 $329.98
42 018-091-045 SFR $370.03 $329.98
15 018-091-046 SFR $370.03 $329.98
43 018-092-001 SFR $370.03 $329.98
44 018-092-002 SFR $370.03 $329.98
45 018-092-003 SFR $370.03 $329.98
46 018-092-004 SFR $370.03 $329.98
47 018-092-005 SFR $370.03 $329.98
48 018-092-006 SFR $370.03 $329.98
49 018-092-007 SFR $370.03 $329.98
50 018-092-008 SFR $370.03 $329.98
51 018-092-009 SFR $370.03 $329.98
52 018-092-010 SFR $370.03 $329.98
53 018-092-011 SFR $370.03 $329.98
54 018-092-012 SFR $370.03 $329.98
55 018-092-013 SFR $370.03 $329.98
56 018-092-014 SFR $370.03 $329.98
57 018-092-015 SFR $370.03 $329.98
58 018-092-016 SFR $370.03 $329.98
59 018-092-017 SFR $370.03 $329.98
60 018-092-018 SFR $370.03 $329.98
61 018-092-019 SFR $370.03 $329.98
62 018-092-020 SFR $370.03 $329.98
63 018-092-021 SFR $370.03 $329.98
64 018-092-022 SFR $370.03 $329.98
65 018-092-023 SFR $370.03 $329.98
66 018-092-024 SFR $370.03 $329.98
67 018-092-025 SFR $370.03 $329.98
68 018-092-026 SFR $370.03 $329.98
69 018-092-027 SFR $370.03 $329.98
70 018-092-028 SFR $370.03 $329.98
71 018-092-029 SFR $370.03 $329.98
72 018-092-030 SFR $370.03 $329.98
73 018-092-031 SFR $370.03 $329.98
74 018-092-032 SFR $370.03 $329.98
76 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Fontana Ranch North Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
75 018-092-033 SFR $370.03 $329.98
76 018-092-034 SFR $370.03 $329.98
77 018-092-035 SFR $370.03 $329.98
78 018-092-036 SFR $370.03 $329.98
79 018-092-037 SFR $370.03 $329.98
80 018-092-040 SFR $370.03 $329.98
81 018-092-041 SFR $370.03 $329.98
82 018-092-042 SFR $370.03 $329.98
83 018-092-043 SFR $370.03 $329.98
84 018-092-044 SFR $370.03 $329.98
85 018-092-045 SFR $370.03 $329.98
86 018-092-046 SFR $370.03 $329.98
87 018-092-047 SFR $370.03 $329.98
88 018-092-048 SFR $370.03 $329.98
89 018-092-049 SFR $370.03 $329.98
90 018-092-050 SFR $370.03 $329.98
91 018-092-051 SFR $370.03 $329.98
$30,028.18
Fontana Ranch South Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
1 018-093-001 SFR $356.54 $356.54
2 018-093-002 SFR $356.54 $356.54
3 018-093-003 SFR $356.54 $356.54
4 018-093-004 SFR $356.54 $356.54
5 018-093-005 SFR $356.54 $356.54
6 018-093-006 SFR $356.54 $356.54
7 018-093-007 SFR $356.54 $356.54
8 018-093-008 SFR $356.54 $356.54
9 018-093-009 SFR $356.54 $356.54
77 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Fontana Ranch South Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
10 018-093-010 SFR $356.54 $356.54
11 018-093-011 SFR $356.54 $356.54
12 018-093-012 SFR $356.54 $356.54
13 018-093-013 SFR $356.54 $356.54
14 018-093-016 SFR $356.54 $356.54
15 018-093-017 SFR $356.54 $356.54
16 018-093-018 SFR $356.54 $356.54
17 018-093-023 SFR $356.54 $356.54
18 018-093-024 SFR $356.54 $356.54
19 018-093-025 SFR $356.54 $356.54
20 018-093-026 SFR $356.54 $356.54
21 018-093-027 SFR $356.54 $356.54
22 018-093-028 SFR $356.54 $356.54
23 018-093-029 SFR $356.54 $356.54
24 018-093-030 SFR $356.54 $356.54
25 018-093-031 SFR $356.54 $356.54
26 018-093-032 SFR $356.54 $356.54
27 018-093-033 SFR $356.54 $356.54
28 018-093-034 SFR $356.54 $356.54
29 018-093-035 SFR $356.54 $356.54
30 018-093-036 SFR $356.54 $356.54
31 018-093-037 SFR $356.54 $356.54
32 018-093-038 SFR $356.54 $356.54
33 018-093-039 SFR $356.54 $356.54
34 018-093-040 SFR $356.54 $356.54
35 018-093-041 SFR $356.54 $356.54
36 018-093-042 SFR $356.54 $356.54
37 018-093-043 SFR $356.54 $356.54
38 018-093-044 SFR $356.54 $356.54
39 018-093-045 SFR $356.54 $356.54
40 018-093-046 SFR $356.54 $356.54
41 018-093-047 SFR $356.54 $356.54
42 018-093-048 SFR $356.54 $356.54
43 018-093-049 SFR $356.54 $356.54
44 018-093-050 SFR $356.54 $356.54
45 018-093-051 SFR $356.54 $356.54
46 018-093-052 SFR $356.54 $356.54
78 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Fontana Ranch South Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
47 018-093-053 SFR $356.54 $356.54
48 018-093-054 SFR $356.54 $356.54
49 018-093-055 SFR $356.54 $356.54
50 018-093-056 SFR $356.54 $356.54
51 018-093-058 SFR $356.54 $356.54
52 018-093-059 SFR $356.54 $356.54
53 018-093-060 SFR $356.54 $356.54
54 018-093-061 SFR $356.54 $356.54
55 018-093-062 SFR $356.54 $356.54
56 018-093-063 SFR $356.54 $356.54
$19,966.24
Rhapsody Unit No. 1 Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
1 018-086-001 SFR $86.00 $86.00
2 018-086-002 SFR $86.00 $86.00
3 018-086-003 SFR $86.00 $86.00
4 018-086-004 SFR $86.00 $86.00
5 018-086-005 SFR $86.00 $86.00
6 018-086-006 SFR $86.00 $86.00
7 018-086-007 SFR $86.00 $86.00
8 018-086-008 SFR $86.00 $86.00
9 018-086-009 SFR $86.00 $86.00
10 018-086-010 SFR $86.00 $86.00
11 018-086-011 SFR $86.00 $86.00
12 018-086-012 SFR $86.00 $86.00
13 018-086-013 SFR $86.00 $86.00
14 018-086-014 SFR $86.00 $86.00
15 018-086-015 SFR $86.00 $86.00
16 018-086-016 SFR $86.00 $86.00
79 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Rhapsody Unit No. 1 Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
17 018-086-017 SFR $86.00 $86.00
18 018-086-018 SFR $86.00 $86.00
19 018-086-019 SFR $86.00 $86.00
20 018-086-020 SFR $86.00 $86.00
21 018-086-021 SFR $86.00 $86.00
22 018-086-022 SFR $86.00 $86.00
23 018-086-023 SFR $86.00 $86.00
24 018-086-024 SFR $86.00 $86.00
25 018-086-025 SFR $86.00 $86.00
26 018-086-026 SFR $86.00 $86.00
27 018-086-027 SFR $86.00 $86.00
28 018-086-028 SFR $86.00 $86.00
29 018-086-029 SFR $86.00 $86.00
30 018-086-030 SFR $86.00 $86.00
31 018-086-031 SFR $86.00 $86.00
32 018-086-032 SFR $86.00 $86.00
33 018-086-033 SFR $86.00 $86.00
34 018-086-034 SFR $86.00 $86.00
35 018-086-035 SFR $86.00 $86.00
36 018-086-036 SFR $86.00 $86.00
37 018-086-037 SFR $86.00 $86.00
38 018-086-038 SFR $86.00 $86.00
39 018-086-039 SFR $86.00 $86.00
40 018-086-040 SFR $86.00 $86.00
41 018-086-041 SFR $86.00 $86.00
42 018-086-042 SFR $86.00 $86.00
43 018-087-001 SFR $86.00 $86.00
44 018-087-002 SFR $86.00 $86.00
45 018-087-003 SFR $86.00 $86.00
46 018-087-004 SFR $86.00 $86.00
47 018-087-005 SFR $86.00 $86.00
48 018-087-006 SFR $86.00 $86.00
49 018-087-007 SFR $86.00 $86.00
50 018-087-008 SFR $86.00 $86.00
51 018-087-009 SFR $86.00 $86.00
52 018-087-010 SFR $86.00 $86.00
53 018-087-011 SFR $86.00 $86.00
80 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Rhapsody Unit No. 1 Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
54 018-087-012 SFR $86.00 $86.00
55 018-087-013 SFR $86.00 $86.00
56 018-087-014 SFR $86.00 $86.00
57 018-087-015 SFR $86.00 $86.00
58 018-087-016 SFR $86.00 $86.00
59 018-087-017 SFR $86.00 $86.00
60 018-087-018 SFR $86.00 $86.00
61 018-087-019 SFR $86.00 $86.00
62 018-087-020 SFR $86.00 $86.00
63 018-087-021 SFR $86.00 $86.00
64 018-087-022 SFR $86.00 $86.00
65 018-087-023 SFR $86.00 $86.00
66 018-087-024 SFR $86.00 $86.00
67 018-087-025 SFR $86.00 $86.00
68 018-087-026 SFR $86.00 $86.00
69 018-087-027 SFR $86.00 $86.00
70 018-087-028 SFR $86.00 $86.00
71 018-087-029 SFR $86.00 $86.00
72 018-087-030 SFR $86.00 $86.00
73 018-087-031 SFR $86.00 $86.00
74 018-087-032 SFR $86.00 $86.00
75 018-087-033 SFR $86.00 $86.00
76 018-087-034 SFR $86.00 $86.00
77 018-087-035 SFR $86.00 $86.00
78 018-087-036 SFR $86.00 $86.00
79 018-087-037 SFR $86.00 $86.00
$6,794.00
81 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Rhapsody Unit No. 2 Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
1 018-086-044 SFR $323.02 $269.50
2 018-086-045 SFR $323.02 $269.50
3 018-086-046 SFR $323.02 $269.50
4 018-086-047 SFR $323.02 $269.50
5 018-086-048 SFR $323.02 $269.50
6 018-086-049 SFR $323.02 $269.50
7 018-086-050 SFR $323.02 $269.50
8 018-086-051 SFR $323.02 $269.50
9 018-086-052 SFR $323.02 $269.50
10 018-086-053 SFR $323.02 $269.50
11 018-086-054 SFR $323.02 $269.50
12 018-086-055 SFR $323.02 $269.50
13 018-086-056 SFR $323.02 $269.50
14 018-086-057 SFR $323.02 $269.50
15 018-086-058 SFR $323.02 $269.50
16 018-086-059 SFR $323.02 $269.50
17 018-086-060 SFR $323.02 $269.50
18 018-086-061 SFR $323.02 $269.50
19 018-086-062 SFR $323.02 $269.50
20 018-086-063 SFR $323.02 $269.50
21 018-086-064 SFR $323.02 $269.50
22 018-086-065 SFR $323.02 $269.50
23 018-086-066 SFR $323.02 $269.50
24 018-086-067 SFR $323.02 $269.50
25 018-086-068 SFR $323.02 $269.50
26 018-086-069 SFR $323.02 $269.50
27 018-086-070 SFR $323.02 $269.50
28 018-086-071 SFR $323.02 $269.50
29 018-086-072 SFR $323.02 $269.50
30 018-086-073 SFR $323.02 $269.50
31 018-086-074 SFR $323.02 $269.50
32 018-086-075 SFR $323.02 $269.50
33 018-086-076 SFR $323.02 $269.50
34 018-086-077 SFR $323.02 $269.50
35 018-086-078 SFR $323.02 $269.50
36 018-087-039 SFR $323.02 $269.50
37 018-087-040 SFR $323.02 $269.50
82 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Rhapsody Unit No. 2 Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
38 018-087-041 SFR $323.02 $269.50
39 018-087-042 SFR $323.02 $269.50
40 018-087-043 SFR $323.02 $269.50
41 018-087-044 SFR $323.02 $269.50
42 018-087-045 SFR $323.02 $269.50
43 018-087-046 SFR $323.02 $269.50
44 018-087-047 SFR $323.02 $269.50
45 018-087-048 SFR $323.02 $269.50
46 018-087-049 SFR $323.02 $269.50
47 018-087-050 SFR $323.02 $269.50
48 018-087-051 SFR $323.02 $269.50
49 018-087-052 SFR $323.02 $269.50
50 018-087-053 SFR $323.02 $269.50
51 018-087-054 SFR $323.02 $269.50
52 018-087-055 SFR $323.02 $269.50
53 018-087-056 SFR $323.02 $269.50
54 018-087-057 SFR $323.02 $269.50
55 018-087-058 SFR $323.02 $269.50
56 018-087-059 SFR $323.02 $269.50
57 018-087-060 SFR $323.02 $269.50
58 018-087-061 SFR $323.02 $269.50
59 018-087-062 SFR $323.02 $269.50
$15,900.50
Santa Fe Estates, Phase 1 Landscape and Lighting District Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
1 018-083-001 SFR $132.00 $132.00
2 018-083-002 SFR $132.00 $132.00
3 018-083-003 SFR $132.00 $132.00
4 018-083-004 SFR $132.00 $132.00
83 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Santa Fe Estates, Phase 1 Landscape and Lighting District Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
5 018-083-005 SFR $132.00 $132.00
6 018-083-006 SFR $132.00 $132.00
7 018-083-007 SFR $132.00 $132.00
8 018-083-008 SFR $132.00 $132.00
9 018-083-009 SFR $132.00 $132.00
10 018-083-010 SFR $132.00 $132.00
11 018-083-011 SFR $132.00 $132.00
12 018-083-012 SFR $132.00 $132.00
13 018-083-013 SFR $132.00 $132.00
14 018-083-014 SFR $132.00 $132.00
15 018-083-015 SFR $132.00 $132.00
16 018-083-016 SFR $132.00 $132.00
17 018-083-017 SFR $132.00 $132.00
18 018-083-018 SFR $132.00 $132.00
19 018-083-019 SFR $132.00 $132.00
20 018-083-020 SFR $132.00 $132.00
21 018-083-021 SFR $132.00 $132.00
22 018-083-022 SFR $132.00 $132.00
23 018-083-023 SFR $132.00 $132.00
24 018-083-024 SFR $132.00 $132.00
25 018-083-025 SFR $132.00 $132.00
26 018-083-026 SFR $132.00 $132.00
27 018-083-027 SFR $132.00 $132.00
28 018-083-028 SFR $132.00 $132.00
29 018-083-029 SFR $132.00 $132.00
30 018-083-030 SFR $132.00 $132.00
31 018-083-031 SFR $132.00 $132.00
32 018-083-032 SFR $132.00 $132.00
33 018-083-033 SFR $132.00 $132.00
34 018-083-034 SFR $132.00 $132.00
35 018-083-035 SFR $132.00 $132.00
36 018-083-036 SFR $132.00 $132.00
37 018-083-037 SFR $132.00 $132.00
38 018-083-038 SFR $132.00 $132.00
39 018-083-039 SFR $132.00 $132.00
40 018-083-040 SFR $132.00 $132.00
41 018-083-041 SFR $132.00 $132.00
84 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Santa Fe Estates, Phase 1 Landscape and Lighting District Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
42 018-083-042 SFR $132.00 $132.00
43 018-083-043 SFR $132.00 $132.00
44 018-083-044 SFR $132.00 $132.00
45 018-083-045 SFR $132.00 $132.00
46 018-083-046 SFR $132.00 $132.00
47 018-083-047 SFR $132.00 $132.00
48 018-083-048 SFR $132.00 $132.00
49 018-083-049 SFR $132.00 $132.00
50 018-083-050 SFR $132.00 $132.00
51 018-083-051 SFR $132.00 $132.00
52 018-083-052 SFR $132.00 $132.00
53 018-083-053 SFR $132.00 $132.00
54 018-083-054 SFR $132.00 $132.00
55 018-083-055 SFR $132.00 $132.00
$7,260.00
Santa Fe Estates, Phase 2 Landscape and Lighting District Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
1 018-084-002 SFR $130.39 $130.38
2 018-084-003 SFR $130.39 $130.38
3 018-084-004 SFR $130.39 $130.38
4 018-084-005 SFR $130.39 $130.38
5 018-084-006 SFR $130.39 $130.38
6 018-084-007 SFR $130.39 $130.38
7 018-084-008 SFR $130.39 $130.38
8 018-084-009 SFR $130.39 $130.38
9 018-084-010 SFR $130.39 $130.38
10 018-084-011 SFR $130.39 $130.38
11 018-084-012 SFR $130.39 $130.38
12 018-084-013 SFR $130.39 $130.38
85 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Santa Fe Estates, Phase 2 Landscape and Lighting District Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
13 018-084-014 SFR $130.39 $130.38
14 018-084-015 SFR $130.39 $130.38
15 018-084-016 SFR $130.39 $130.38
16 018-084-017 SFR $130.39 $130.38
17 018-084-018 SFR $130.39 $130.38
18 018-084-019 SFR $130.39 $130.38
19 018-084-020 SFR $130.39 $130.38
20 018-084-021 SFR $130.39 $130.38
21 018-084-022 SFR $130.39 $130.38
22 018-084-023 SFR $130.39 $130.38
23 018-084-024 SFR $130.39 $130.38
24 018-084-025 SFR $130.39 $130.38
25 018-084-026 SFR $130.39 $130.38
26 018-084-027 SFR $130.39 $130.38
27 018-084-028 SFR $130.39 $130.38
28 018-084-029 SFR $130.39 $130.38
29 018-084-030 SFR $130.39 $130.38
30 018-084-031 SFR $130.39 $130.38
31 018-084-032 SFR $130.39 $130.38
32 018-084-033 SFR $130.39 $130.38
33 018-084-034 SFR $130.39 $130.38
34 018-084-035 SFR $130.39 $130.38
35 018-084-036 SFR $130.39 $130.38
36 018-084-037 SFR $130.39 $130.38
37 018-084-038 SFR $130.39 $130.38
38 018-084-039 SFR $130.39 $130.38
39 018-084-040 SFR $130.39 $130.38
40 018-084-041 SFR $130.39 $130.38
41 018-084-042 SFR $130.39 $130.38
42 018-084-043 SFR $130.39 $130.38
43 018-084-044 SFR $130.39 $130.38
44 018-084-045 SFR $130.39 $130.38
45 018-084-046 SFR $130.39 $130.38
46 018-084-047 SFR $130.39 $130.38
47 018-084-048 SFR $130.39 $130.38
48 018-084-049 SFR $130.39 $130.38
49 018-084-050 SFR $130.39 $130.38
86 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Santa Fe Estates, Phase 2 Landscape and Lighting District Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
50 018-084-051 SFR $130.39 $130.38
51 018-084-052 SFR $130.39 $130.38
$6,649.38

Starn Estates Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN Parcel Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
1 018-081-001 SFR $99.87 $99.86
2 018-081-002 SFR $99.87 $99.86
3 018-081-003 SFR $99.87 $99.86
4 018-081-004 SFR $99.87 $99.86
5 018-081-005 SFR $99.87 $99.86
6 018-081-006 SFR $99.87 $99.86
7 018-081-007 SFR $99.87 $99.86
8 018-081-008 SFR $99.87 $99.86
9 018-081-009 SFR $99.87 $99.86
10 018-081-010 SFR $99.87 $99.86
11 018-081-011 SFR $99.87 $99.86
12 018-081-012 SFR $99.87 $99.86
13 018-081-013 SFR $99.87 $99.86
14 018-081-014 Storm Drain $99.87 $0.00
15 018-081-015 SFR $99.87 $99.86
16 018-081-016 SFR $99.87 $99.86
17 018-081-017 SFR $99.87 $99.86
18 018-081-018 SFR $99.87 $99.86
19 018-081-019 SFR $99.87 $99.86
20 018-081-020 SFR $99.87 $99.86
21 018-081-021 SFR $99.87 $99.86
22 018-081-022 SFR $99.87 $99.86
23 018-081-023 SFR $99.87 $99.86
87 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Starn Estates Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN Parcel Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
24 018-081-024 SFR $99.87 $99.86
25 018-081-025 SFR $99.87 $99.86
26 018-081-026 SFR $99.87 $99.86
27 018-081-027 SFR $99.87 $99.86
28 018-081-028 SFR $99.87 $99.86
29 018-081-029 SFR $99.87 $99.86
30 018-081-030 SFR $99.87 $99.86
31 018-081-031 SFR $99.87 $99.86
32 018-081-032 SFR $99.87 $99.86
33 018-081-033 SFR $99.87 $99.86
34 018-081-034 SFR $99.87 $99.86
35 018-081-035 SFR $99.87 $99.86
36 018-081-036 SFR $99.87 $99.86
37 018-081-037 SFR $99.87 $99.86
38 018-081-039 SFR $99.87 $99.86
39 018-081-040 SFR $99.87 $99.86
40 018-081-041 SFR $99.87 $99.86
41 018-081-042 SFR $99.87 $99.86
42 018-081-043 SFR $99.87 $99.86
43 018-081-044 SFR $99.87 $99.86
44 018-081-045 SFR $99.87 $99.86
45 018-081-046 SFR $99.87 $99.86
46 018-081-047 SFR $99.87 $99.86
47 018-081-048 SFR $99.87 $99.86
48 018-081-049 SFR $99.87 $99.86
49 018-081-050 SFR $99.87 $99.86
50 018-081-051 SFR $99.87 $99.86
51 018-081-052 SFR $99.87 $99.86
52 018-081-053 SFR $99.87 $99.86
53 018-081-054 SFR $99.87 $99.86
54 018-081-055 SFR $99.87 $99.86
55 018-081-056 SFR $99.87 $99.86
56 018-081-057 SFR $99.87 $99.86
57 018-081-058 SFR $99.87 $99.86
58 018-081-059 SFR $99.87 $99.86
59 018-081-060 SFR $99.87 $99.86
60 018-081-061 SFR $99.87 $99.86
88 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Starn Estates Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN Parcel Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
61 018-081-062 SFR $99.87 $99.86
62 018-081-063 SFR $99.87 $99.86
63 018-081-064 SFR $99.87 $99.86
64 018-081-065 SFR $99.87 $99.86
66 018-081-067 SFR $99.87 $99.86
67 018-081-068 SFR $99.87 $99.86
68 018-081-069 SFR $99.87 $99.86
69 018-081-070 SFR $99.87 $99.86
70 018-081-071 SFR $99.87 $99.86
71 018-081-072 SFR $99.87 $99.86
72 018-081-073 SFR $99.87 $99.86
73 018-081-074 SFR $99.87 $99.86
74 018-081-075 SFR $99.87 $99.86
75 018-081-076 SFR $99.87 $99.86
76 018-081-077 SFR $99.87 $99.86
77 018-081-078 SFR $99.87 $99.86
78 018-081-079 SFR $99.87 $99.86
65 018-081-080 SFR $99.87 $99.86
$7,689.22
Sterling Glen III Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
20224-25
Proposed
Assessment
4 018-089-011 SFR $395.17 $395.16
5 018-089-013 SFR $395.17 $395.16
6 018-089-014 SFR $395.17 $395.16
7 018-089-015 SFR $395.17 $395.16
8 018-089-016 SFR $395.17 $395.16
9 018-089-017 SFR $395.17 $395.16
10 018-089-018 SFR $395.17 $395.16
89 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Sterling Glen III Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
11 018-089-019 SFR $395.17 $395.16
12 018-089-020 SFR $395.17 $395.16
13 018-089-021 SFR $395.17 $395.16
14 018-089-022 SFR $395.17 $395.16
15 018-089-023 SFR $395.17 $395.16
16 018-089-024 SFR $395.17 $395.16
17 018-089-025 SFR $395.17 $395.16
18 018-089-026 SFR $395.17 $395.16
19 018-089-027 SFR $395.17 $395.16
20 018-089-028 SFR $395.17 $395.16
21 018-089-030 SFR $395.17 $395.16
22 018-089-031 SFR $395.17 $395.16
23 018-089-032 SFR $395.17 $395.16
24 018-089-033 SFR $395.17 $395.16
25 018-089-034 SFR $395.17 $395.16
26 018-089-035 SFR $395.17 $395.16
27 018-089-036 SFR $395.17 $395.16
28 018-089-037 SFR $395.17 $395.16
29 018-089-038 SFR $395.17 $395.16
30 018-089-039 SFR $395.17 $395.16
31 018-089-040 SFR $395.17 $395.16
32 018-089-041 SFR $395.17 $395.16
33 018-089-042 SFR $395.17 $395.16
34 018-089-043 SFR $395.17 $395.16
35 018-089-044 SFR $395.17 $395.16
36 018-089-045 SFR $395.17 $395.16
37 018-089-046 SFR $395.17 $395.16
38 018-089-047 SFR $395.17 $395.16
39 018-089-048 SFR $395.17 $395.16
40 018-089-049 SFR $395.17 $395.16
41 018-089-050 SFR $395.17 $395.16
42 018-089-051 SFR $395.17 $395.16
43 018-089-052 SFR $395.17 $395.16
44 018-089-053 SFR $395.17 $395.16
45 018-089-054 SFR $395.17 $395.16
46 018-089-055 SFR $395.17 $395.16
47 018-089-056 SFR $395.17 $395.16
90 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Sterling Glen III Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
48 018-089-057 SFR $395.17 $395.16
49 018-089-058 SFR $395.17 $395.16
50 018-089-059 SFR $395.17 $395.16
51 018-089-060 SFR $395.17 $395.16
52 018-089-061 SFR $395.17 $395.16
53 018-089-062 SFR $395.17 $395.16
54 018-089-063 SFR $395.17 $395.16
55 018-089-064 SFR $395.17 $395.16
56 018-089-065 SFR $395.17 $395.16
57 018-089-066 SFR $395.17 $395.16
58 018-089-067 SFR $395.17 $395.16
59 018-089-068 SFR $395.17 $395.16
60 018-089-069 SFR $395.17 $395.16
61 018-089-070 SFR $395.17 $395.16
62 018-089-071 SFR $395.17 $395.16
63 018-089-072 SFR $395.17 $395.16
64 018-089-073 SFR $395.17 $395.16
65 018-089-074 SFR $395.17 $395.16
66 018-089-075 SFR $395.17 $395.16
67 018-089-076 SFR $395.17 $395.16
68 018-089-077 SFR $395.17 $395.16
69 018-089-078 SFR $395.17 $395.16
70 018-089-079 SFR $395.17 $395.16
71 018-089-080 SFR $395.17 $395.16
72 018-089-081 SFR $395.17 $395.16
73 018-089-082 SFR $395.17 $395.16
74 018-089-083 SFR $395.17 $395.16
77 018-089-087 SFR $395.17 $395.16
78 018-089-088 SFR $395.17 $395.16
$28,846.68
91 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Sterling Glen Annex - Benefit Assessment District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN Acres
Parcel
Type
Maximum
Assessment
Rate
Proposed
Rate
2024-25
Proposed
Assessment
1 018-089-003 0.43 SFR $619.52 $619.52 $266.40
2 018-089-004 0.35 SFR $619.52 $619.52 $216.84
3 018-089-005 0.36 SFR $619.52 $619.52 $223.02
75 018-089-085 0.23 SFR $619.52 $619.52 $140.14
76 018-089-086 0.30 SFR $619.52 $619.52 $188.68

1.67 $1,035.08
Sun Glow Estates Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
1 018-082-001 SFR $106.37 $106.36
2 018-082-002 SFR $106.37 $106.36
3 018-082-003 SFR $106.37 $106.36
4 018-082-004 SFR $106.37 $106.36
5 018-082-005 SFR $106.37 $106.36
6 018-082-006 SFR $106.37 $106.36
7 018-082-007 SFR $106.37 $106.36
8 018-082-008 SFR $106.37 $106.36
9 018-082-009 SFR $106.37 $106.36
10 018-082-010 SFR $106.37 $106.36
11 018-082-011 SFR $106.37 $106.36
12 018-082-012 SFR $106.37 $106.36
13 018-082-013 SFR $106.37 $106.36
14 018-082-014 SFR $106.37 $106.36
15 018-082-015 SFR $106.37 $106.36
16 018-082-016 SFR $106.37 $106.36
17 018-082-017 SFR $106.37 $106.36
18 018-082-018 SFR $106.37 $106.36
19 018-082-019 SFR $106.37 $106.36
20 018-082-020 SFR $106.37 $106.36
92 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Sun Glow Estates Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
21 018-082-021 SFR $106.37 $106.36
22 018-082-022 SFR $106.37 $106.36
23 018-082-023 SFR $106.37 $106.36
24 018-082-024 SFR $106.37 $106.36
25 018-082-025 SFR $106.37 $106.36
26 018-082-026 SFR $106.37 $106.36
27 018-082-027 SFR $106.37 $106.36
28 018-082-028 SFR $106.37 $106.36
29 018-082-029 SFR $106.37 $106.36
30 018-082-030 SFR $106.37 $106.36
31 018-082-031 SFR $106.37 $106.36
32 018-082-032 SFR $106.37 $106.36
33 018-082-033 SFR $106.37 $106.36
34 018-082-034 SFR $106.37 $106.36
35 018-082-035 SFR $106.37 $106.36
36 018-082-036 SFR $106.37 $106.36
37 018-082-037 SFR $106.37 $106.36
38 018-082-038 SFR $106.37 $106.36
39 018-082-039 SFR $106.37 $106.36
40 018-082-040 SFR $106.37 $106.36
41 018-082-041 SFR $106.37 $106.36
42 018-082-042 SFR $106.37 $106.36
43 018-082-043 SFR $106.37 $106.36
44 018-082-045 SFR $106.37 $106.36
45 018-082-046 SFR $106.37 $106.36
46 018-082-047 SFR $106.37 $106.36
47 018-082-048 SFR $106.37 $106.36
48 018-082-049 SFR $106.37 $106.36
49 018-082-050 SFR $106.37 $106.36
50 018-082-051 SFR $106.37 $106.36
51 018-082-052 SFR $106.37 $106.36
52 018-082-053 SFR $106.37 $106.36
53 018-082-054 SFR $106.37 $106.36
54 018-082-055 SFR $106.37 $106.36
55 018-082-056 SFR $106.37 $106.36
56 018-082-057 SFR $106.37 $106.36
57 018-082-058 SFR $106.37 $106.36
93 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Sun Glow Estates Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
58 018-082-059 SFR $106.37 $106.36
59 018-082-060 SFR $106.37 $106.36
60 018-082-061 SFR $106.37 $106.36
61 018-082-062 SFR $106.37 $106.36
62 018-082-063 SFR $106.37 $106.36
63 018-082-064 SFR $106.37 $106.36
64 018-082-065 SFR $106.37 $106.36
65 018-082-066 SFR $106.37 $106.36
66 018-082-067 SFR $106.37 $106.36
67 018-082-068 SFR $106.37 $106.36
68 018-082-069 SFR $106.37 $106.36
69 018-082-070 SFR $106.37 $106.36
70 018-082-071 SFR $106.37 $106.36
71 018-082-072 SFR $106.37 $106.36
72 018-082-073 SFR $106.37 $106.36
73 018-082-074 SFR $106.37 $106.36
74 018-082-075 SFR $106.37 $106.36
75 018-082-076 SFR $106.37 $106.36
76 018-082-077 SFR $106.37 $106.36
77 018-082-078 SFR $106.37 $106.36
78 018-082-079 SFR $106.37 $106.36
79 018-082-080 SFR $106.37 $106.36
80 018-082-081 SFR $106.37 $106.36
81 018-082-082 SFR $106.37 $106.36
82 018-082-083 SFR $106.37 $106.36
83 018-082-084 SFR $106.37 $106.36
84 018-082-085 SFR $106.37 $106.36
85 018-082-086 SFR $106.37 $106.36
86 018-082-087 SFR $106.37 $106.36
87 018-082-088 SFR $106.37 $106.36
88 018-082-089 SFR $106.37 $106.36
89 018-082-090 SFR $106.37 $106.36
90 018-082-091 SFR $106.37 $106.36
91 018-082-092 SFR $106.37 $106.36
$9,678.76
94 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Walnut Haven III Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
1 018-088-001 SFR $108.41 $108.40
2 018-088-002 SFR $108.41 $108.40
3 018-088-003 SFR $108.41 $108.40
4 018-088-004 SFR $108.41 $108.40
5 018-088-005 SFR $108.41 $108.40
6 018-088-006 SFR $108.41 $108.40
7 018-088-007 SFR $108.41 $108.40
8 018-088-008 SFR $108.41 $108.40
9 018-088-009 SFR $108.41 $108.40
10 018-088-010 SFR $108.41 $108.40
11 018-088-011 SFR $108.41 $108.40
12 018-088-012 SFR $108.41 $108.40
13 018-088-013 SFR $108.41 $108.40
14 018-088-014 SFR $108.41 $108.40
15 018-088-015 SFR $108.41 $108.40
16 018-088-016 SFR $108.41 $108.40
17 018-088-017 SFR $108.41 $108.40
18 018-088-018 SFR $108.41 $108.40
19 018-088-019 SFR $108.41 $108.40
20 018-088-020 SFR $108.41 $108.40
21 018-088-021 SFR $108.41 $108.40
22 018-088-022 SFR $108.41 $108.40
23 018-088-023 SFR $108.41 $108.40
24 018-088-024 SFR $108.41 $108.40
25 018-088-025 SFR $108.41 $108.40
26 018-088-026 SFR $108.41 $108.40
27 018-088-027 SFR $108.41 $108.40
28 018-088-028 SFR $108.41 $108.40
29 018-088-029 SFR $108.41 $108.40
30 018-088-030 SFR $108.41 $108.40
31 018-088-031 SFR $108.41 $108.40
32 018-088-032 SFR $108.41 $108.40
33 018-088-033 SFR $108.41 $108.40
34 018-088-034 SFR $108.41 $108.40
35 018-088-035 SFR $108.41 $108.40
36 018-088-036 SFR $108.41 $108.40
37 018-088-037 SFR $108.41 $108.40
95 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
Walnut Haven III Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
38 018-088-038 SFR $108.41 $108.40
39 018-088-039 SFR $108.41 $108.40
40 018-088-040 SFR $108.41 $108.40
41 018-088-041 SFR $108.41 $108.40
42 018-088-042 SFR $108.41 $108.40
43 018-088-043 SFR $108.41 $108.40
44 018-088-044 SFR $108.41 $108.40
45 018-088-045 SFR $108.41 $108.40
46 018-088-046 SFR $108.41 $108.40
47 018-088-047 SFR $108.41 $108.40
48 018-088-048 SFR $108.41 $108.40
49 018-088-049 SFR $108.41 $108.40
50 018-088-050 SFR $108.41 $108.40
51 018-088-051 SFR $108.41 $108.40
52 018-088-052 SFR $108.41 $108.40
53 018-088-053 SFR $108.41 $108.40
54 018-088-054 SFR $108.41 $108.40
55 018-088-055 SFR $108.41 $108.40
$5,962.00
96 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2024-25
APPENDIX B – DISTRICT DIAGRAMS
District Diagrams
The following page shows the location of each Zone within the District. The lines and dimensions shown on maps of the Stanislaus County Assessor, for the current year, are incorporated by reference herein and made a part of this Report. 97 98
99 100
101
102
103
104
105
106
107
108
109
110
111
112

CITY OF HUGHSON
FINAL ENGINEER’S REPORT
FISCAL YEAR 2024-25

BENEFIT ASSESSMENT DISTRICTS
June 10, 2024

PREPARED BY
Harris & Associates
1401 Willow Pass Road, Suite 500
Concord, CA 94520
www.weareharris.com
■ Harris & Associates
I
113
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
2 ENGINEER’S REPORT FOR
FISCAL YEAR 2024-25

BENEFIT ASSESSMENT DISTRICTS
City of Hughson
State of California

APPROVED BY THE CITY COUNCIL OF THE CITY OF HUGHSON FOR THE BENEFIT ASSESSMENT DISTRICTS OF THE CITY OF HUGHSON, STATE OF CALIFORNIA ON THE _____ DAY OF _________, 2024.

CITY CLERK

CITY OF HUGHSON
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Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
3 TABLE OF CONTENTS
Table of Contents
Summary of District Assessments 1
Statement of Assessment Engineer 2
Part I – Plans and Specifications 4
Part II – Estimate of Costs 14
Part III – District Diagram 22
Part IV – Method of Apportionment 15
Appendices
Appendix A – Assessment Roll
Appendix B – District Diagrams
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Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
1 SUMMARY OF DISTRICT ASSESSMENTS
Benefit Assessment Districts Summary
The February Consumer Price Index (“CPI”) is used to determine the Maximum Assessment Rate each year. The February CPI, plus 3% is added to the previous years’ Maximum Rate per EDU to determine the adjusted Maximum Rate per EDU for each District for the current year. Please refer to Section II of this Report, “Assessment Range Formula” for a complete description of the CPI and how it is calculated.

The February Consumer Price Index (“CPI”) is used to determine the Maximum Assessment Rate each year. The February CPI is added to the previous years’ Maximum Assessment Rate to determine the adjusted Maximum Assessment for each District. The February 2024 CPI was 2.3661444%. Please refer to Section IV of this Report, “Assessment Range Formula” for a complete description of the CPI tables used for this purpose.

The calculated Maximum Assessment for each District is shown on the individual Budget pages in Section IV of this Report.

Central Hughson BAD1215 Varies Varies Varies Varies $8,252.10 $32,500.00 Euclid North BAD 50 $420.47 $275.08 $443.33 $275.08 $13,754.00 $22,166.50 Euclid South BAD 69 $336.35 $294.74 $354.64 $294.74 $20,337.06 $24,470.16 Feathers Glen BAD 42 $342.03 $313.14 $360.63 $360.62 $15,146.04 $15,146.46 Fontana Ranch North BAD 91 $359.61 $271.52 $379.16 $271.52 $24,708.32 $34,503.56 Fontana Ranch South BAD 56 $298.79 $297.78 $315.03 $315.02 $17,641.12 $17,641.68 Sterling Glen III BAD 73 $258.16 $246.36 $272.19 $272.18 $19,869.14 $19,869.87 Sterling Glen III Annex BAD 1.67 $430.28 $430.28 $453.68 $453.68 $758.02 $758.02 1 The Central Hughson District has 215 parcels. The Assessment rates vary by parcel.

Estimated Budget is represented by "Total Balance to Levy" on the District budget pages shown in this Engineer's Report.

The Euclid South BAD was assessed for the first time in Fiscal Year 2020/21. It was originally formed in November of 2006.

The Euclid North BAD was assessed for the first time beginning in Fiscal Year 2022/23.

DISTRICT NAME
Current
EDU
2023-24
Maximum Rate
per EDU
2023-24
Applied Rate
per EDU
2024-25
Estimated
Budget
2024-25
Budget at
Maximum
2024-25
Maximum Rate
per EDU
2024-25
Proposed Rate
per EDU
116
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
2 STATEMENT OF ASSESSMENT ENGINEER
Statement of Assessment Engineer
AGENCY: CITY OF HUGHSON
PROJECT: BENEFIT ASSESSMENT DISTRICTS
TO: THE CITY COUNCIL OF THE

CITY OF HUGHSON

STATE OF CALIFORNIA
ENGINEER’S REPORT FOR FISCAL YEAR 2024-25
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council of the City of Hughson to provide storm drainage maintenance services upon each lot or parcel of land in the districts in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2024-25.

Pursuant to the Benefit Assessment Act of 1982 (, commencing with Section 54703) (“Act”), Article XIIID, Section 4(a) of the State of California Constitution, the City Council of the City of Hughson has adopted a Resolution ordering this Report for the Districts. The Report consists of the following Parts:

PART II
Estimate of Cost: This part contains the cost estimate of the proposed maintenance including incidental costs and expenses for Fiscal Year 2024-25

PART III
District Diagram: This part incorporates a Diagram of the Districts showing the external boundaries of the Districts. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Stanislaus County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. The District Diagrams are also filed under separate cover with the City Clerk. 117
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
3 PART IV
Method of Apportionment of the Assessments: This part describes the method of apportionment of assessments, based upon parcel classification of land within the Districts in proportion to the estimated special benefits to be received. The costs and expenses of the Districts have been assessed upon the parcels of land within the boundaries of Districts pursuant to the initial methodology established upon formation of the Districts. For particulars as to the identification of parcels, reference is made to the District Diagrams.

Reference is made to the plans and specifications for the improvements which are on file with the City and are incorporated herein by reference.
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Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
5 PART II – ESTIMATE OF COSTS
Estimate of Costs
The estimated budget for the annual maintenance and servicing of the improvements and the proportionate share of administration costs for each District have been prepared based on the estimated and historical costs. The individual District budgets are shown on the following pages.
120
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
6 Direct Costs
Street Maintenance Costs:

Labor $6,126.30
Street Sweeping $3,937.71
Miscellaneous (Includes items below) $1,884.92
Stormwater Management $11,948.93
Street-Sidewalk Maintenance
Graffiti Abatement
Equipment Replacement
Administration Costs
City Administration Costs $2,434.00
District Consulting Costs $715.00
Contingency $597.45
County Collection Charge $71.26
Rounding Adjustment 1
$0.53
$3,818.24
Total Direct and Administration Costs $15,767.17
Operating Reserve Collection/(Reduction) $0.00
Capital Reserve Collection/(Reduction) ($7,515.07)
Total Balance to Levy 2024-25 $8,252.10
Number of Lots 215
2024-25 Proposed Assessment Per Parcel-Acre Varies
2024-25 Maximum Allowable Assessment N/A
1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 50032
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $7,883.58 Operating Reserve Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $7,883.58 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $64,690.93 Operating Capital Fund Collection/(Reduction) - 2024/25 ($7,515.07) Estimated Capital Reserve Ending Balance - 6/30/2025 $57,175.86 FISCAL YEAR 2024-25 BUDGET

CENTRAL HUGHSON BENEFIT ASSESSMENT DISTRICT

CENTRAL HUGHSON BENEFIT ASSESSMENT DISTRICT
Reserve Fund Balances
121
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
7 Direct Costs
Street Maintenance Costs:

Labor $2,541.63
Utilities $2,414.13
Street Sweeping $556.06
Miscellaneous (Includes items below) $436.65
Stormwater Management $5,948.47
Street-Sidewalk Maintenance
Graffiti Abatement
Equipment Replacement
Administration Costs
City Administration Costs $1,083.00
District Consulting Costs $550.00
Contingency $297.42
County Collection Charge $38.26
Rounding Adjustment 1$0.85
$1,969.53
Total Direct and Administration Costs $7,918.00
Operating Reserve Collection/(Reduction) $0.00
Capital Reserve Collection/(Reduction) $5,836.00
Total Balance to Levy 2024-25 $13,754.00
Number of Lots 50
2024-25 Proposed Assessment Per Parcel $275.08
2024-25 Maximum Allowable Assessment $443.33
1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 50030
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $3,959.00 Operating Reserve Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $3,959.00 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $18,912.00 Operating Capital Fund Collection/(Reduction) - 2024/25 $5,836.00 Estimated Capital Reserve Ending Balance - 6/30/2025 $24,748.00

EUCLID NORTH BENEFIT ASSESSMENT DISTRICT
FISCAL YEAR 2024-25 BUDGET

EUCLID NORTH BENEFIT ASSESSMENT DISTRICT
Reserve Fund Balances
122
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
8 Direct Costs
Street Maintenance Costs:

Labor $3,671.98
Utilities $3,504.70
Street Sweeping $807.25
Miscellaneous (Includes items below) $944.67
Stormwater Management $8,928.60
Street-Sidewalk Maintenance
Graffiti Abatement
Equipment Replacement
Administration Costs
City Administration Costs $1,458.00
District Consulting Costs $569.00
Contingency $446.43
County Collection Charge $42.06
Rounding Adjustment 1$0.00
$2,515.49
Total Direct and Administration Costs $11,444.09
Operating Reserve Collection/(Reduction) $0.00
Capital Reserve Collection/(Reduction) $8,892.97
Total Balance to Levy 2024-25 $20,337.06
Number of Lots 69
2024-25 Proposed Assessment Per Parcel $294.74
2024-25 Maximum Allowable Assessment $354.64
1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 50031
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $5,722.05 Operating Reserve Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $5,722.05 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $58,642.06 Operating Capital Fund Collection/(Reduction) - 2024/25 $8,892.97 Estimated Capital Reserve Ending Balance - 6/30/2025 $67,535.03

EUCLID SOUTH BENEFIT ASSESSMENT DISTRICT
FISCAL YEAR 2024-25 BUDGET

EUCLID SOUTH BENEFIT ASSESSMENT DISTRICT
Reserve Fund Balances
123
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
9 Direct Costs
Street Maintenance Costs:

Labor $6,690.34
Street Sweeping $356.83
Miscellaneous (Includes items below) $4,814.95
Stormwater Management $11,862.13
Street-Sidewalk Maintenance
Graffiti Abatement
Equipment Replacement
Administration Costs
City Administration Costs $1,369.00
District Consulting Costs $542.00
Contingency $593.11
County Collection Charge $36.66
Rounding Adjustment 1
$0.15
$2,540.92
Total Direct and Administration Costs $14,403.04
Operating Reserve Collection/(Reduction) $0.00
Capital Reserve Collection/(Reduction) $743.00
Total Balance to Levy 2024-25 $15,146.04
Number of Lots 42
2024-25 Proposed Assessment Per Parcel $360.62
2024-25 Maximum Allowable Assessment $360.63
1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 50027
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $7,201.52 Operating Reserve Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $7,201.52 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $7,576.66 Operating Capital Fund Collection/(Reduction) - 2024/25 $743.00 Estimated Capital Reserve Ending Balance - 6/30/2025 $8,319.66 Reserve Fund Balances

FEATHERS GLEN BENEFIT ASSESSMENT DISTRICT
FISCAL YEAR 2024-25 BUDGET

FEATHERS GLEN BENEFIT ASSESSMENT DISTRICT
124
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
10 Direct Costs
Street Maintenance Costs:

Labor $6,665.93
Utilities $6,840.45
Street Sweeping $1,057.84
Miscellaneous (Includes items below) $2,276.54
Stormwater Management $16,840.77
Street-Sidewalk Maintenance
Graffiti Abatement
Equipment Replacement
Administration Costs
City Administration Costs $2,602.00
District Consulting Costs $591.00
Contingency $842.04
County Collection Charge $46.46
Rounding Adjustment 1
$0.06
$4,081.56
Total Direct and Administration Costs $20,922.32
Operating Reserve Collection/(Reduction) $0.00
Capital Reserve Collection/(Reduction) $3,786.00
Total Balance to Levy 2024-25 $24,708.32
Number of Lots
91 2024-25 Maximum Allowable Assessment $271.52
2024-25 Maximum Allowable Assessment $379.16
1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 50028
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $10,461.16 Operating Reserve Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $10,461.16 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $157,133.39 Operating Capital Fund Collection/(Reduction) - 2024/25 $3,786.00 Estimated Capital Reserve Ending Balance - 6/30/2025 $160,919.39

FONTANA RANCH NORTH BENEFIT ASSESSMENT DISTRICT
FISCAL YEAR 2024-25 BUDGET

FONTANA RANCH NORTH BENEFIT ASSESSMENT DISTRICT
Reserve Fund Balances
125
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
11 Direct Costs
Street Maintenance Costs:

Labor $7,327.47
Utilities $0.00
Street Sweeping $531.36
Miscellaneous (Includes items below) $7,477.54
Stormwater Management $15,336.37
Street-Sidewalk Maintenance
Graffiti Abatement
Equipment Replacement
Administration Costs
City Administration Costs $1,522.00
District Consulting Costs $556.00
Contingency $0.00
County Collection Charge $39.46
Rounding Adjustment 1
$0.29
$2,117.75
Total Direct and Administration Costs $17,454.12
Operating Reserve Collection/(Reduction) $187.00
Capital Reserve Collection/(Reduction) $0.00
Total Balance to Levy 2024-25 $17,641.12
Number of Lots 56
2024-25 Proposed Assessment Per Parcel $315.02
2024-25 Maximum Allowable Assessment $315.03
1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 50029
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $520.79 Operating Reserve Fund Collection/(Reduction) - 2024/25 $187.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $707.79 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $0.00 Operating Capital Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Capital Reserve Ending Balance - 6/30/2025 $0.00

FONTANA RANCH SOUTH BENEFIT ASSESSMENT DISTRICT
FISCAL YEAR 2024-25 BUDGET

FONTANA RANCH SOUTH BENEFIT ASSESSMENT DISTRICT
Reserve Fund Balances
126
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
12 Direct Costs
Street Maintenance Costs:

Labor $3,611.30
Street Sweeping $613.22
Storm Pump $3,239.55
Miscellaneous (Includes items below) $8,825.22
Stormwater Management $16,289.28
Street-Sidewalk Maintenance
Graffiti Abatement
Equipment Replacement
Administration Costs
City Administration Costs $2,538.63
District Consulting Costs $573.00
Contingency $814.46
County Administration Fee $30.36
Rounding Adjustment 1
$0.00
$3,956.46
Total Direct and Administration Costs $20,245.74
Operating Reserve Collection/(Reduction) $0.00
Capital Reserve Collection/(Reduction) ($376.60)
Total Balance to Levy 2024-25 $19,869.14
Number of Lots 73
2024-24 Proposed Assessment Per Parcel $272.18
2024-25 Maximum Allowable Assessment $272.19
1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 50026
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $10,122.87 Operating Reserve Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $10,122.87 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $63,277.93 Operating Capital Fund Collection/(Reduction) - 2024/25 ($376.60) Estimated Capital Reserve Ending Balance - 6/30/2025 $62,901.33

STERLING GLEN III BENEFIT ASSESSMENT DISTRICT
FISCAL YEAR 2024-25 BUDGET

STERLING GLEN III BENEFIT ASSESSMENT DISTRICT
Reserve Fund Balances
127
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
13 Direct Costs
Street Maintenance Costs:

Labor $280.76
Street Sweeping $64.38
Storm Pump $251.86
Miscellaneous (Includes items below) $926.41
Stormwater Management $1,523.41
Street-Sidewalk Maintenance
Graffiti Abatement
Equipment Replacement
Administration Costs
City Administration Costs $197.37
Contingency $76.17
County Administration Fee $16.76
Rounding Adjustment 1
$0.00
$290.30
Total Direct and Administration Costs $1,813.70
Operating Reserve Collection/(Reduction) $0.00
Capital Reserve Collection/(Reduction) ($1,055.68)
Total Balance to Levy 2024-25 $758.02
Number of Lots 1.671
2024-25 Proposed Assessment Per Unit/Acre $453.68
2024-25 Maximum Allowable Assessment $453.68
1 Rounding adjustment is to ensure an even penny for assessment purposes Stanislaus County Tax Code 50026
Operating Reserve Fund
Estimated Reserve Fund Beginning Balance - 7/1/2024 $906.85 Operating Reserve Fund Collection/(Reduction) - 2024/25 $0.00 Estimated Reserve Fund Ending Balance - 6/30/2025 $906.85 Capital Reserve Fund
Estimated Capital Fund Beginning Balance - 7/1/2024 $4,799.69 Operating Capital Fund Collection/(Reduction) - 2024/25 ($1,055.68) Estimated Capital Reserve Ending Balance - 6/30/2025 $3,744.01

STERLING GLEN III BENEFIT ASSESSMENT DISTRICT - ANNEXATION FISCAL YEAR 2024-25 BUDGET

STERLING GLEN ANNEX BENEFIT ASSESSMENT DISTRICT
Reserve Fund Balances
128
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
14 PART III - DISTRICT DIAGRAMS
District Diagrams
The boundaries of Districts are shown on the maps in Appendix B. The lines and dimensions of each lot or parcel within the Districts are those lines and dimensions as shown on the maps of the Stanislaus County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. 129
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
15 PART IV – METHOD OF APPORTIONMENT
Method of Apportionment
The 1982 Act allows for the establishment of assessment districts, by public agencies, for the purpose of providing certain public improvements as detailed in Section I of this Report. The 1982 Act also complies with the California Constitution which requires the cost of these improvements and services to be assessed based on benefit received rather than by assessed value of the properties being assessed. In accordance with Article XIII D, Section 4 of the California Constitution:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of the public improvement or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable…”
The method of apportionment described in this Report, and confirmed by the City Council, utilizes commonly accepted engineering practices which have been established pursuant to the 1982 Act and the California Constitution for the allocation of special benefit assessments. The calculation of assessments is based upon the parcel type and the services and improvements provided to equitably apportion the costs based on the special benefit received by each lot or parcel.

The special benefit received by each lot or parcel is over and above any general benefit conferred upon said lots or parcels or to the public at large.

DESCRIPTION OF BENEFIT
Special Benefit
The improvements and associated costs have been carefully allocated to the assessable properties within the District based on the special benefit received by those properties, pursuant to the provisions of the California Constitution. The improvements for which the properties will be assessed have been identified as necessary, were required as a part of the development plans specifically for the tract and are also in compliance with the development plans and General Plan of the City. As such, the improvements and continuing maintenance and servicing are strictly the obligation of the properties within the District.

Definition of Special Benefit
The method of apportionment described in this Report is based on the premise that each assessable lot or parcel receives distinct and special benefits from the improvements and services provided, including the visual desirability provided by well-maintained landscaping. In accordance with Article XIII D, Section 4 of the California Constitution:
“Special benefit means a particular and distinct benefit over and above general benefits conferred on real property located in the District or the public at large” 130
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
16 Some of the special benefits associated with local landscaping and lighting improvements are:
• Enhanced desirability of properties due to existence of the improvements and the services provided by the District.
• Improved aesthetic appeal provided by a positive representation of the development, neighborhood and the community.
• Improved ingress and egress to property resulting in enhanced traffic flow, reduced traffic accidents and possible property damage.

Beginning in the second fiscal year after the formation of a District, and each fiscal year since, the Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate (Adjusted Maximum Assessment Rate) has been established for each fiscal year using the Assessment Range Formula described above. The Adjusted Maximum Assessment Rate has been calculated independent of the annual budget and proposed assessment rate for the given fiscal year.
131
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
17 As stated above, if the proposed annual assessment for any fiscal year does not exceed the Adjusted Maximum Assessment Rate for that year, it is not considered an increased assessment under the terms of Proposition 218 or the Brown Act.

The CPI increase for the one-year period ending in February 2024 is 2.366% (rounded). This amount plus 3% will be applied to the Maximum Assessment for each District, which will establish the Adjusted Maximum Assessment for each District for Fiscal Year 2024-25.

Please refer to the table on page 1 of this Report, “Benefit Assessment Districts Summary”, which shows the actual and maximum allowable assessment for each District for the past two years.

This amount will be applied to the Maximum Assessment for each District, which will establish the Adjusted Maximum Assessment for each District for Fiscal Year 2024-25.

To impose a new assessment or increased assessment in excess of the Maximum Assessment Rate for the current fiscal year, as provided by the preceding Assessment Range Formula, the City must comply with the provisions of the California Constitution, Article XIII D, Section 4c that requires a public hearing and certain protest procedures including mailed notice of the public hearing and property owner protest balloting. Property owners must approve the proposed new or increased assessment via a property owner protest balloting process before any such new or increased assessment can be imposed. A protest occurs when, at the public hearing, the returned assessment ballots opposed to the new or increased assessment outweigh the returned ballots in favor of the new or increased assessment, weighting those assessment ballots by the financial obligation of each parcel.

The definition of new or increased assessments includes any assessment which, 1) did not previously exist or, 2) exceeds a previously approved assessment amount or assessment range formula. Any assessment range formula must have been previously adopted by the agency and approved by the property owners in the area where the assessment is imposed.

Other than Central Hughson and the Sterling Glen III annexation, each District is comprised of a single parcel type – residential. The residential parcels are single-family residential parcels (“SFR”) and as such are deemed to benefit equally from the improvements. The “Total Balance to Levy”, as shown on the Budget pages, is divided equally among each assessable parcel within the District, determining the annual assessment rate per parcel for that District.

The Central Hughson District is comprised of several property types including single-family residential, commercial, agriculture and undeveloped. The costs are currently spread to those parcels based on the individual parcel size. The Sterling Glen III Annexation is comprised of five single-family residential parcels. 132
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
18 APPENDIX A – ASSESSMENT ROLL
Assessment Roll
Parcel Identification for each lot or parcel within the Districts shall be based on available parcel maps and other property data from the Stanislaus County Assessor’s office as they existed at the time this Report was prepared and adopted by the City Council.

A listing of parcels assessed within each District for Fiscal Year 2023-24, along with the corresponding assessment amounts, is included on the following pages. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel(s) shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; utility rights-of-way; common areas; landlocked parcels; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore, exempted from assessment. 133
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
19 Assessment # APN Acres
Parcel
Type
2024-25
Proposed
Assessment
213 018-019-028 1.07 SFR $143.68
1 018-030-010 0.81 Vac Res $48.02
2 018-030-011 0.81 Vac Res $69.62
3 018-030-022 6.93 Vac Com $5.14
4-A 018-030-024 4.52 Com $175.06
4-B 018-030-025 8.19 Com $284.84
5 018-042-004 0.92 Com $35.46
6 018-042-039 2.96 Com $421.48
214 018-042-048 0.07 Com $25.00
7 018-042-069 0.65 Com $12.16
8 018-042-070 0.75 Com $31.34
9 018-042-071 0.44 Com $16.88
10 018-042-072 1.27 Com $7.04
215 018-043-004 0.14 Com $285.10
11 018-048-009 19.64 Com/Agr $89.24
12 018-048-038 2.23 Com $30.26
13 018-048-039 0.57 Vac Com $19.54
14 018-048-040 15.05 Vac Com $44.36
15 018-049-004 1.65 Com Ind $171.62
16 018-049-016 0.82 Com/Res $21.50
17 018-049-028 6.61 Com $30.74
18 018-049-029 1.39 SFR $30.76
19 018-049-032 24.65 Com/Agr $76.68
20 018-049-035 22.97 Com Ind $82.88
21 018-049-039 0.68 Com $20.16
22 018-049-041 1.36 Com $35.16
23 018-049-042 0.41 Com $132.84
24 018-049-043 0.41 Com $39.26
25 018-049-044 0.40 Com $30.06
26 018-049-048 0.41 Vac Com $25.66
27 018-049-049- 0.36 Com $34.40
28 018-049-050 0.40 Com $24.16
29 018-049-051 0.41 Vac Com $20.76
30 018-049-052 0.42 Com $106.66
Central Hughson Benefit Assessment District
Fiscal Year 2024-25 Assessment Roll
134
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
20 31 018-049-057 0.44 Com $26.54
32 018-049-059 0.27 SFR $19.58
33 018-049-060 0.19 SFR $15.62
34 018-049-061 0.87 Com/Res $8.64
35 018-049-062 0.51 Com/Agr $5.16
36 018-049-064 2.12 Vac Com $5.16
37 018-049-065 0.85 Com $33.04
38 018-049-066 1.75 Com $201.10
39 018-049-067 0.50 Com $48.32
40 018-049-069 0.92 Com/Res $34.28
41 018-049-070 0.16 Vac Res $5.56
42 018-049-071 0.23 Vac Res $8.06
43 018-049-072 0.28 Vac Res $9.84
44 018-049-073 0.24 Vac Res $8.24
45 018-049-074 0.27 Vac Res $8.32
46 018-049-075 0.23 Vac Res $7.10
47 018-049-076 0.48 SFR $15.82
48 018-051-004 0.14 SFR $15.48
49 018-051-005 0.14 SFR $15.48
50 018-051-006 0.14 SFR $10.80
51 018-051-007 0.14 SFR $10.80
52 018-051-008 0.14 SFR $10.80
53 018-051-009 0.14 SFR $10.80
54 018-051-010 0.14 SFR $38.58
55 018-051-011 0.14 SFR $50.90
56 018-051-012 0.14 Vac Res $17.64
57 018-051-013 0.14 SFR $17.64
58 018-051-014 0.14 SFR $17.64
59 018-051-015 0.14 Vac Res $17.64
60 018-051-017 0.23 SFR $87.96
61 018-051-018 0.15 Vac Res $19.10
62 018-051-019 0.14 SFR $17.64
63 018-051-020 0.22 SFR $23.90
64 018-051-021 0.14 SFR $17.64
65 018-051-022 0.16 SFR $19.14
135
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
21 66 018-051-023 0.17 SFR $20.14
67 018-051-024 0.18 SFR $20.66
68 018-051-025 0.18 SFR $20.90
69 018-051-026 0.22 SFR $23.90
70 018-051-029 0.24 SFR $25.06
71 018-051-030 0.16 SFR $18.50
72 018-051-031 0.20 SFR $22.16
73 018-051-032 0.22 SFR $23.90
74 018-051-033 0.14 SFR $17.64
75 018-051-034 0.29 SFR $104.86
76 018-051-035 0.18 SFR $87.94
77 018-051-036 0.12 SFR $18.66
78 018-051-037 0.18 SFR $20.26
79 018-051-038 0.17 SFR $20.10
80 018-051-039 0.17 SFR $20.14
81 018-051-040 0.22 SFR $24.40
82 018-051-041 0.16 SFR $19.14
83 018-051-046 0.21 Vac-Res $12.14
84 018-051-047 0.31 SFR $15.56
85 018-051-048 0.21 SFR $16.00
86 018-051-049 0.26 SFR $18.60
87 018-051-052 0.18 SFR $14.46
88 018-051-053 0.14 SFR $59.36
89 018-051-056 0.14 SFR $17.64
90 018-051-057 0.14 SFR $17.64
91 018-051-060 0.34 SFR $94.28
92 018-051-062 0.24 SFR $25.06
93 018-051-067 0.38 SFR $17.84
94 018-051-069 0.00 Vac $6.40
95 018-051-070 0.37 SFR $36.90
96 018-051-071 0.22 SFR $24.66
97 018-051-072 0.65 Church $344.30
98 018-051-073 0.14 SFR $17.64
99 018-051-074 0.25 SFR $26.04
100 018-051-075 0.16 SFR $16.52
136
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
22 101 018-051-076 0.16 SFR $16.52
102 018-051-077 0.16 SFR $13.98
103 018-051-078 0.16 SFR $15.12
104 018-059-001 0.24 SFR $93.72
105 018-059-002 0.12 SFR $10.80
106 018-059-003 0.14 SFR $10.80
107 018-059-004 0.45 SFR $10.80
108 018-059-005 0.13 SFR $10.80
109 018-059-006 0.13 SFR $10.80
110 018-059-007 0.13 SFR $10.80
111 018-059-008 0.14 SFR $10.80
112 018-059-009 0.13 SFR $10.80
113 018-059-010 0.13 SFR $10.80
114 018-059-011 0.15 SFR $12.02
115 018-059-012 0.24 SFR $17.06
116 018-059-013 0.15 SFR $17.64
117 018-059-022 0.20 Com $37.42
118 018-059-023 0.10 MFR $13.74
119 018-059-024 0.19 Church $21.54
120 018-059-025 0.22 Com $43.94
121 018-059-026 1.40 Res $308.52
122 018-059-027 0.27 Com $123.88
123 018-059-028 0.49 Com $24.84
124 018-059-029 0.23 Vac Com $25.52
125 018-072-001 0.42 SFR $16.62
126 018-072-002 0.19 SFR $13.42
127 018-072-003 0.19 SFR $19.52
128 018-072-004 0.19 SFR $19.52
129 018-072-005 0.06 Vac $9.58
130 018-072-006 0.17 SFR $18.42
131 018-072-007 0.17 SFR $18.42
132 018-072-008 0.17 SFR $18.42
133 018-072-009 0.17 SFR $18.42
134 018-072-010 0.17 SFR $18.42
135 018-072-011 0.17 SFR $18.42
136 018-072-012 0.17 SFR $93.40
137 018-072-013 0.14 SFR $31.86
138 018-072-014 0.14 SFR $17.30
139 018-072-015 0.14 SFR $17.30
140 018-072-016 0.14 SFR $17.30
137
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
23 141 018-072-017 0.14 SFR $17.30
142 018-072-018- 0.75 Vac $70.14
143 018-072-019 0.14 SFR $34.78
144 018-072-020 0.14 SFR $31.84
145 018-072-021 0.14 SFR $31.84
146 018-072-022 0.14 SFR $31.84
147 018-072-023 0.14 SFR $31.84
148 018-072-024 0.14 SFR $31.84
149 018-072-025 0.14 SFR $31.84
150 018-072-026 0.14 SFR $31.84
151 018-072-027 0.14 SFR $31.84
152 018-072-028 0.14 SFR $31.84
153 018-072-029 0.14 SFR $31.84
154 018-072-030 0.14 SFR $18.50
155 018-072-031 0.14 SFR $18.50
156 018-072-032 0.14 SFR $18.50
157 018-072-033 0.14 SFR $18.50
158 018-072-034 0.14 SFR $18.50
159 018-072-035 0.14 SFR $18.50
160 018-072-037 0.15 SFR $18.08
161 018-072-038 0.21 SFR $42.88
162 018-072-039 0.15 SFR $21.18
163 018-072-040 0.15 SFR $18.50
164 018-072-041 0.14 SFR $18.62
165 018-072-042 0.14 SFR $18.50
166 018-072-043 0.14 SFR $18.50
167 018-072-044 0.14 SFR $18.52
168 018-072-045 0.14 SFR $18.60
169 018-072-046 0.15 SFR $18.50
170 018-072-047 0.16 SFR $18.82
171 018-072-048 0.16 SFR $18.50
172 018-072-049 0.18 SFR $18.52
173 018-073-001 0.18 SFR $18.56
174 018-073-002 0.19 SFR $18.60
175 018-073-003 0.19 SFR $18.76
176 018-073-004 0.15 SFR $18.78
177 018-073-005 0.15 SFR $18.62
178 018-073-006 0.14 SFR $18.52
179 018-073-007 0.14 SFR $18.50
180 018-073-008 0.23 SFR $165.12
138
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
24 181 018-073-009 0.22 SFR $42.98
182 018-073-010 0.20 SFR $21.94
183 018-073-011 0.21 SFR $20.88
184 018-073-012 0.18 SFR $18.36
185 018-073-013 0.18 SFR $18.10
186 018-073-014 0.18 SFR $18.10
187 018-073-015 0.15 SFR $87.00
188 018-073-017 0.15 SFR $17.08
189 018-073-018 0.14 SFR $17.64
190 018-073-019 0.14 SFR $18.10
191 018-073-020 0.14 SFR $18.10
192 018-073-021 0.14 SFR $18.10
193 018-073-022 0.14 SFR $18.10
194 018-073-023 0.14 SFR $18.10
195 018-073-024 0.14 SFR $18.10
196 018-073-025 0.14 SFR $31.84
197 018-073-026 0.14 SFR $31.84
198 018-073-027 0.14 SFR $31.84
199 018-073-028 0.14 SFR $31.84
200 018-073-029 0.14 SFR $31.84
201 018-073-030 0.14 SFR $31.84
202 018-073-031 0.15 SFR $31.84
203 018-073-032 0.14 SFR $31.86
204 018-073-033 0.14 SFR $31.84
205 018-073-034 0.14 SFR $32.10
206 018-073-035 0.14 SFR $32.78
207 018-073-036 0.14 SFR $36.08
208 018-073-037 0.14 SFR $111.20
209 018-073-038 0.16 SFR $159.20
210 018-073-039 0.16 SFR $28.72
211 018-073-040 0.16 SFR $16.92
212 018-073-041 0.16 SFR $17.16
$8,252.10
139
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
25 Euclid North Benefit Assessment District
Fiscal Year 2024-25 Assessment Roll

Assessment
# APN
Parcel
Type
Maximum
Assessment
Rate
2024-25 Proposed
Assessment
1 018-096-001 SFR $443.33 $275.08
2 018-096-002 SFR $443.33 $275.08
3 018-096-003 SFR $443.33 $275.08
4 018-096-004 SFR $443.33 $275.08
5 018-096-005 SFR $443.33 $275.08
6 018-096-006 SFR $443.33 $275.08
7 018-096-007 SFR $443.33 $275.08
8 018-096-008 SFR $443.33 $275.08
9 018-096-009 SFR $443.33 $275.08
10 018-096-010 SFR $443.33 $275.08
11 018-096-011 SFR $443.33 $275.08
12 018-096-012 SFR $443.33 $275.08
13 018-096-013 SFR $443.33 $275.08
14 018-096-014 SFR $443.33 $275.08
15 018-096-015 SFR $443.33 $275.08
16 018-096-016 SFR $443.33 $275.08
17 018-096-017 SFR $443.33 $275.08
18 018-096-018 SFR $443.33 $275.08
19 018-096-019 SFR $443.33 $275.08
20 018-096-020 SFR $443.33 $275.08
21 018-096-021 SFR $443.33 $275.08
22 018-096-022 SFR $443.33 $275.08
23 018-096-023 SFR $443.33 $275.08
24 018-096-024 SFR $443.33 $275.08
25 018-096-025 SFR $443.33 $275.08
26 018-096-026 SFR $443.33 $275.08
27 018-096-027 SFR $443.33 $275.08
28 018-096-028 SFR $443.33 $275.08
29 018-096-029 SFR $443.33 $275.08
30 018-096-030 SFR $443.33 $275.08
31 018-096-031 SFR $443.33 $275.08
32 018-096-032 SFR $443.33 $275.08
33 018-096-033 SFR $443.33 $275.08
34 018-096-034 SFR $443.33 $275.08
35 018-096-035 SFR $443.33 $275.08
36 018-096-036 SFR $443.33 $275.08
140
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
26 37 018-096-037 SFR $443.33 $275.08
38 018-096-038 SFR $443.33 $275.08
39 018-096-039 SFR $443.33 $275.08
40 018-096-040 SFR $443.33 $275.08
41 018-096-041 SFR $443.33 $275.08
42 018-096-042 SFR $443.33 $275.08
43 018-096-043 SFR $443.33 $275.08
44 018-096-044 SFR $443.33 $275.08
45 018-096-045 SFR $443.33 $275.08
46 018-096-046 SFR $443.33 $275.08
47 018-096-047 SFR $443.33 $275.08
48 018-096-048 SFR $443.33 $275.08
49 018-096-049 SFR $443.33 $275.08
50 018-096-050 SFR $443.33 $275.08
51 018-096-051 Basin $443.33 $0.00
52 018-096-052 Easement $443.33 $0.00
53 018-096-053 Park $443.33 $0.00
54 018-096-054 Pump $443.33 $0.00
55 018-096-055 Easement $443.33 $0.00
56 018-096-056 Easement $443.33 $0.00
$13,754.00
141
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
27 Euclid South Benefit Assessment District
Fiscal Year 2024-25 Assessment Roll

Assessment
# APN
Parcel
Type
Maximum
Assessment
Rate
2024-25 Proposed
Assessment
1 018-095-001 SFR $354.64 $294.74
2 018-095-002 SFR $354.64 $294.74
3 018-095-003 SFR $354.64 $294.74
4 018-095-004 SFR $354.64 $294.74
5 018-095-005 SFR $354.64 $294.74
6 018-095-006 SFR $354.64 $294.74
7 018-095-007 SFR $354.64 $294.74
8 018-095-008 SFR $354.64 $294.74
9 018-095-009 SFR $354.64 $294.74
10 018-095-010 SFR $354.64 $294.74
11 018-095-011 SFR $354.64 $294.74
12 018-095-012 SFR $354.64 $294.74
13 018-095-013 SFR $354.64 $294.74
14 018-095-014 SFR $354.64 $294.74
15 018-095-015 SFR $354.64 $294.74
16 018-095-016 SFR $354.64 $294.74
17 018-095-017 SFR $354.64 $294.74
18 018-095-018 SFR $354.64 $294.74
19 018-095-019 SFR $354.64 $294.74
20 018-095-020 SFR $354.64 $294.74
21 018-095-021 SFR $354.64 $294.74
22 018-095-022 SFR $354.64 $294.74
23 018-095-023 SFR $354.64 $294.74
24 018-095-024 SFR $354.64 $294.74
25 018-095-025 SFR $354.64 $294.74
26 018-095-026 SFR $354.64 $294.74
27 018-095-027 SFR $354.64 $294.74
28 018-095-028 SFR $354.64 $294.74
29 018-095-029 SFR $354.64 $294.74
30 018-095-030 SFR $354.64 $294.74
31 018-095-031 SFR $354.64 $294.74
32 018-095-032 SFR $354.64 $294.74
33 018-095-033 SFR $354.64 $294.74
34 018-095-034 SFR $354.64 $294.74
35 018-095-035 SFR $354.64 $294.74
36 018-095-036 SFR $354.64 $294.74
142
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
28 37 018-095-037 SFR $354.64 $294.74
38 018-095-038 SFR $354.64 $294.74
39 018-095-039 SFR $354.64 $294.74
40 018-095-040 SFR $354.64 $294.74
41 018-095-041 SFR $354.64 $294.74
42 018-095-042 SFR $354.64 $294.74
43 018-095-043 SFR $354.64 $294.74
44 018-095-044 SFR $354.64 $294.74
45 018-095-045 SFR $354.64 $294.74
46 018-095-046 SFR $354.64 $294.74
47 018-095-047 SFR $354.64 $294.74
48 018-095-048 SFR $354.64 $294.74
49 018-095-049 SFR $354.64 $294.74
50 018-095-050 SFR $354.64 $294.74
51 018-095-051 SFR $354.64 $294.74
52 018-095-052 SFR $354.64 $294.74
53 018-095-053 SFR $354.64 $294.74
54 018-095-054 SFR $354.64 $294.74
55 018-095-055 SFR $354.64 $294.74
56 018-095-056 SFR $354.64 $294.74
57 018-095-057 SFR $354.64 $294.74
58 018-095-058 SFR $354.64 $294.74
59 018-095-059 SFR $354.64 $294.74
60 018-095-060 SFR $354.64 $294.74
61 018-095-061 SFR $354.64 $294.74
62 018-095-062 SFR $354.64 $294.74
63 018-095-063 SFR $354.64 $294.74
64 018-095-064 SFR $354.64 $294.74
65 018-095-065 SFR $354.64 $294.74
66 018-095-066 SFR $354.64 $294.74
67 018-095-067 SFR $354.64 $294.74
68 018-095-068 SFR $354.64 $294.74
69 018-095-069 SFR $354.64 $294.74
70 018-095-070 Basin $354.64 $0.00
71 018-095-071 Easement $354.64 $0.00
72 018-095-072 Easement $354.64 $0.00
$20,337.06
143
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
29 Feathers Glen Benefit Assessment District
Fiscal Year 2024-25 Assessment Roll

Assessment
# APN
Parcel
Type
Maximum
Assessment
Rate
2024-25 Proposed
Assessment
1 018-090-003 SFR $360.63 $360.62
2 018-090-004 SFR $360.63 $360.62
3 018-090-005 SFR $360.63 $360.62
4 018-090-006 SFR $360.63 $360.62
5 018-090-007 SFR $360.63 $360.62
6 018-090-008 SFR $360.63 $360.62
7 018-090-009 SFR $360.63 $360.62
8 018-090-010 SFR $360.63 $360.62
9 018-090-011 SFR $360.63 $360.62
10 018-090-012 SFR $360.63 $360.62
11 018-090-013 SFR $360.63 $360.62
12 018-090-014 SFR $360.63 $360.62
13 018-090-015 SFR $360.63 $360.62
14 018-090-016 SFR $360.63 $360.62
15 018-090-017 SFR $360.63 $360.62
16 018-090-018 SFR $360.63 $360.62
17 018-090-019 SFR $360.63 $360.62
18 018-090-020 SFR $360.63 $360.62
19 018-090-021 SFR $360.63 $360.62
20 018-090-022 SFR $360.63 $360.62
21 018-090-023 SFR $360.63 $360.62
22 018-090-024 SFR $360.63 $360.62
23 018-090-025 SFR $360.63 $360.62
24 018-090-026 SFR $360.63 $360.62
25 018-090-027 SFR $360.63 $360.62
26 018-090-028 SFR $360.63 $360.62
27 018-090-029 SFR $360.63 $360.62
28 018-090-030 SFR $360.63 $360.62
29 018-090-031 SFR $360.63 $360.62
30 018-090-032 SFR $360.63 $360.62
31 018-090-033 SFR $360.63 $360.62
32 018-090-034 SFR $360.63 $360.62
33 018-090-035 SFR $360.63 $360.62
34 018-090-036 SFR $360.63 $360.62
35 018-090-037 SFR $360.63 $360.62
36 018-090-038 SFR $360.63 $360.62
144
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
30 37 018-090-039 SFR $360.63 $360.62
38 018-090-040 SFR $360.63 $360.62
39 018-090-041 SFR $360.63 $360.62
40 018-090-042 SFR $360.63 $360.62
41 018-090-043 SFR $360.63 $360.62
42 018-090-044 SFR $360.63 $360.62
$15,146.04
145
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
31 Fontana Ranch North Benefit Assessment District
Fiscal Year 2024-25 Assessment Roll

Assessment
# APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
1 018-091-001 SFR $379.16 $271.52
2 018-091-002 SFR $379.16 $271.52
3 018-091-003 SFR $379.16 $271.52
4 018-091-004 SFR $379.16 $271.52
5 018-091-005 SFR $379.16 $271.52
6 018-091-006 SFR $379.16 $271.52
7 018-091-007 SFR $379.16 $271.52
8 018-091-008 SFR $379.16 $271.52
9 018-091-009 SFR $379.16 $271.52
10 018-091-010 SFR $379.16 $271.52
11 018-091-013 SFR $379.16 $271.52
12 018-091-014 SFR $379.16 $271.52
13 018-091-015 SFR $379.16 $271.52
14 018-091-016 SFR $379.16 $271.52
16 018-091-018 SFR $379.16 $271.52
17 018-091-019 SFR $379.16 $271.52
18 018-091-020 SFR $379.16 $271.52
19 018-091-021 SFR $379.16 $271.52
20 018-091-022 SFR $379.16 $271.52
21 018-091-023 SFR $379.16 $271.52
22 018-091-024 SFR $379.16 $271.52
23 018-091-025 SFR $379.16 $271.52
24 018-091-026 SFR $379.16 $271.52
25 018-091-027 SFR $379.16 $271.52
26 018-091-028 SFR $379.16 $271.52
27 018-091-029 SFR $379.16 $271.52
28 018-091-030 SFR $379.16 $271.52
29 018-091-031 SFR $379.16 $271.52
30 018-091-032 SFR $379.16 $271.52
31 018-091-033 SFR $379.16 $271.52
32 018-091-034 SFR $379.16 $271.52
33 018-091-035 SFR $379.16 $271.52
34 018-091-036 SFR $379.16 $271.52
35 018-091-037 SFR $379.16 $271.52
36 018-091-038 SFR $379.16 $271.52
37 018-091-039 SFR $379.16 $271.52
38 018-091-040 SFR $379.16 $271.52
146
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
32 39 018-091-042 SFR $379.16 $271.52
40 018-091-043 SFR $379.16 $271.52
41 018-091-044 SFR $379.16 $271.52
42 018-091-045 SFR $379.16 $271.52
15 018-091-046 SFR $379.16 $271.52
43 018-092-001 SFR $379.16 $271.52
44 018-092-002 SFR $379.16 $271.52
45 018-092-003 SFR $379.16 $271.52
46 018-092-004 SFR $379.16 $271.52
47 018-092-005 SFR $379.16 $271.52
48 018-092-006 SFR $379.16 $271.52
49 018-092-007 SFR $379.16 $271.52
50 018-092-008 SFR $379.16 $271.52
51 018-092-009 SFR $379.16 $271.52
52 018-092-010 SFR $379.16 $271.52
53 018-092-011 SFR $379.16 $271.52
54 018-092-012 SFR $379.16 $271.52
55 018-092-013 SFR $379.16 $271.52
56 018-092-014 SFR $379.16 $271.52
57 018-092-015 SFR $379.16 $271.52
58 018-092-016 SFR $379.16 $271.52
59 018-092-017 SFR $379.16 $271.52
60 018-092-018 SFR $379.16 $271.52
61 018-092-019 SFR $379.16 $271.52
62 018-092-020 SFR $379.16 $271.52
63 018-092-021 SFR $379.16 $271.52
64 018-092-022 SFR $379.16 $271.52
65 018-092-023 SFR $379.16 $271.52
66 018-092-024 SFR $379.16 $271.52
67 018-092-025 SFR $379.16 $271.52
68 018-092-026 SFR $379.16 $271.52
69 018-092-027 SFR $379.16 $271.52
70 018-092-028 SFR $379.16 $271.52
71 018-092-029 SFR $379.16 $271.52
72 018-092-030 SFR $379.16 $271.52
73 018-092-031 SFR $379.16 $271.52
74 018-092-032 SFR $379.16 $271.52
75 018-092-033 SFR $379.16 $271.52
76 018-092-034 SFR $379.16 $271.52
77 018-092-035 SFR $379.16 $271.52
80 018-092-040 SFR $379.16 $271.52
81 018-092-041 SFR $379.16 $271.52
82 018-092-042 SFR $379.16 $271.52
147
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
33 83 018-092-043 SFR $379.16 $271.52
84 018-092-044 SFR $379.16 $271.52
85 018-092-045 SFR $379.16 $271.52
86 018-092-046 SFR $379.16 $271.52
87 018-092-047 SFR $379.16 $271.52
88 018-092-048 SFR $379.16 $271.52
89 018-092-049 SFR $379.16 $271.52
90 018-092-050 SFR $379.16 $271.52
91 018-092-051 SFR $379.16 $271.52
78 018-092-036 SFR $379.16 $271.52
79 018-092-037 SFR $379.16 $271.52
$24,708.32
148
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
34 Fontana Ranch South Benefit Assessment District
Fiscal Year 2024-25 Assessment Roll

Assessment
# APN
Parcel
Type
Maximum
Assessment
Rate
2024-25 Proposed
Assessment
1 018-093-001 SFR $315.03 $315.02
2 018-093-002 SFR $315.03 $315.02
3 018-093-003 SFR $315.03 $315.02
4 018-093-004 SFR $315.03 $315.02
5 018-093-005 SFR $315.03 $315.02
6 018-093-006 SFR $315.03 $315.02
7 018-093-007 SFR $315.03 $315.02
8 018-093-008 SFR $315.03 $315.02
9 018-093-009 SFR $315.03 $315.02
10 018-093-010 SFR $315.03 $315.02
11 018-093-011 SFR $315.03 $315.02
12 018-093-012 SFR $315.03 $315.02
13 018-093-013 SFR $315.03 $315.02
14 018-093-016 SFR $315.03 $315.02
15 018-093-017 SFR $315.03 $315.02
16 018-093-018 SFR $315.03 $315.02
17 018-093-023 SFR $315.03 $315.02
18 018-093-024 SFR $315.03 $315.02
19 018-093-025 SFR $315.03 $315.02
20 018-093-026 SFR $315.03 $315.02
21 018-093-027 SFR $315.03 $315.02
22 018-093-028 SFR $315.03 $315.02
23 018-093-029 SFR $315.03 $315.02
24 018-093-030 SFR $315.03 $315.02
25 018-093-031 SFR $315.03 $315.02
26 018-093-032 SFR $315.03 $315.02
27 018-093-033 SFR $315.03 $315.02
28 018-093-034 SFR $315.03 $315.02
29 018-093-035 SFR $315.03 $315.02
30 018-093-036 SFR $315.03 $315.02
31 018-093-037 SFR $315.03 $315.02
32 018-093-038 SFR $315.03 $315.02
33 018-093-039 SFR $315.03 $315.02
34 018-093-040 SFR $315.03 $315.02
35 018-093-041 SFR $315.03 $315.02
36 018-093-042 SFR $315.03 $315.02
149
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
35 37 018-093-043 SFR $315.03 $315.02
38 018-093-044 SFR $315.03 $315.02
39 018-093-045 SFR $315.03 $315.02
40 018-093-046 SFR $315.03 $315.02
41 018-093-047 SFR $315.03 $315.02
42 018-093-048 SFR $315.03 $315.02
43 018-093-049 SFR $315.03 $315.02
44 018-093-050 SFR $315.03 $315.02
45 018-093-051 SFR $315.03 $315.02
46 018-093-052 SFR $315.03 $315.02
47 018-093-053 SFR $315.03 $315.02
48 018-093-054 SFR $315.03 $315.02
49 018-093-055 SFR $315.03 $315.02
50 018-093-056 SFR $315.03 $315.02
51 018-093-058 SFR $315.03 $315.02
52 018-093-059 SFR $315.03 $315.02
53 018-093-060 SFR $315.03 $315.02
54 018-093-061 SFR $315.03 $315.02
55 018-093-062 SFR $315.03 $315.02
56 018-093-063 SFR $315.03 $315.02
$17,641.12
Sterling Glen III Benefit Assessment District
150
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
36 Fiscal Year 2024-25 Assessment Roll

Assessment
# APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
4 018-089-011 SFR $272.19 $272.18
5 018-089-013 SFR $272.19 $272.18
6 018-089-014 SFR $272.19 $272.18
7 018-089-015 SFR $272.19 $272.18
8 018-089-016 SFR $272.19 $272.18
9 018-089-017 SFR $272.19 $272.18
10 018-089-018 SFR $272.19 $272.18
11 018-089-019 SFR $272.19 $272.18
12 018-089-020 SFR $272.19 $272.18
13 018-089-021 SFR $272.19 $272.18
14 018-089-022 SFR $272.19 $272.18
15 018-089-023 SFR $272.19 $272.18
16 018-089-024 SFR $272.19 $272.18
17 018-089-025 SFR $272.19 $272.18
18 018-089-026 SFR $272.19 $272.18
19 018-089-027 SFR $272.19 $272.18
20 018-089-028 SFR $272.19 $272.18
21 018-089-030 SFR $272.19 $272.18
22 018-089-031 SFR $272.19 $272.18
23 018-089-032 SFR $272.19 $272.18
24 018-089-033 SFR $272.19 $272.18
25 018-089-034 SFR $272.19 $272.18
26 018-089-035 SFR $272.19 $272.18
27 018-089-036 SFR $272.19 $272.18
28 018-089-037 SFR $272.19 $272.18
29 018-089-038 SFR $272.19 $272.18
30 018-089-039 SFR $272.19 $272.18
31 018-089-040 SFR $272.19 $272.18
32 018-089-041 SFR $272.19 $272.18
33 018-089-042 SFR $272.19 $272.18
34 018-089-043 SFR $272.19 $272.18
35 018-089-044 SFR $272.19 $272.18
36 018-089-045 SFR $272.19 $272.18
37 018-089-046 SFR $272.19 $272.18
38 018-089-047 SFR $272.19 $272.18
39 018-089-048 SFR $272.19 $272.18
40 018-089-049 SFR $272.19 $272.18
151
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
37 41 018-089-050 SFR $272.19 $272.18
42 018-089-051 SFR $272.19 $272.18
43 018-089-052 SFR $272.19 $272.18
44 018-089-053 SFR $272.19 $272.18
45 018-089-054 SFR $272.19 $272.18
46 018-089-055 SFR $272.19 $272.18
47 018-089-056 SFR $272.19 $272.18
48 018-089-057 SFR $272.19 $272.18
49 018-089-058 SFR $272.19 $272.18
50 018-089-059 SFR $272.19 $272.18
51 018-089-060 SFR $272.19 $272.18
52 018-089-061 SFR $272.19 $272.18
53 018-089-062 SFR $272.19 $272.18
54 018-089-063 SFR $272.19 $272.18
55 018-089-064 SFR $272.19 $272.18
56 018-089-065 SFR $272.19 $272.18
57 018-089-066 SFR $272.19 $272.18
58 018-089-067 SFR $272.19 $272.18
59 018-089-068 SFR $272.19 $272.18
60 018-089-069 SFR $272.19 $272.18
61 018-089-070 SFR $272.19 $272.18
62 018-089-071 SFR $272.19 $272.18
63 018-089-072 SFR $272.19 $272.18
64 018-089-073 SFR $272.19 $272.18
65 018-089-074 SFR $272.19 $272.18
66 018-089-075 SFR $272.19 $272.18
67 018-089-076 SFR $272.19 $272.18
68 018-089-077 SFR $272.19 $272.18
69 018-089-078 SFR $272.19 $272.18
70 018-089-079 SFR $272.19 $272.18
71 018-089-080 SFR $272.19 $272.18
72 018-089-081 SFR $272.19 $272.18
73 018-089-082 SFR $272.19 $272.18
74 018-089-083 SFR $272.19 $272.18
77 018-089-087 SFR $272.19 $272.18
78 018-089-088 SFR $272.19 $272.18
$19,869.14
Sterling Glen Annex - Benefit Assessment District
Fiscal Year 2024-25 Assessment Roll
152
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
38 Assessment
# APN Acres
Parcel
Type
Maximum
Assessment
Rate
Proposed
Rate
2024-25
Proposed
Assessment
1 018-089-003 0.43 SFR $453.68 $453.68 $195.08
2 018-089-004 0.35 SFR $453.68 $453.68 $158.80
3 018-089-005 0.36 SFR $453.68 $453.68 $163.32
75 018-089-085 0.23 SFR $453.68 $453.68 $102.64
76 018-089-086 0.30 SFR $453.68 $453.68 $138.18

1.670762 $758.02
APPENDIX B – DISTRICT DIAGRAMS
153
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2024-25
39 District Assessment Diagrams
The following page shows the location of each Zone within the Hughson Benefit Assessment District. The lines and dimensions shown on maps of the Stanislaus County Assessor, for the current year, are incorporated by reference herein and made a part of this Report.
154
155
156
157
158
159
160
161

CITY COUNCIL

CITY OF HUGHSON
RESOLUTION NO. 2024-20

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON CONFIRMING DIAGRAMS, ASSESSMENTS AND REPORTS AND LEVYING ASSESSMENTS FOR FISCAL YEAR 2024-25 FOR ALL

LANDSCAPE AND LIGHTING DISTRICTS, AND ALL BENEFIT ASSESSMENT DISTRICTS WITHIN THE

CITY OF HUGHSON
WHEREAS, pursuant to the Landscaping and Lighting Act of 1972, the provisions of the Benefit Assessment Act of 1982, the City Council of the City of Hughson directed Harris & Associates, Assessment Engineers, to prepare and file annual reports for Fiscal Year 2023-24, and does hereby impose these annual assessments (Assessments) within each assessment district listed on attached Exhibit A; and
WHEREAS, the Assessment Engineer prepared an annual report for each assessment district, which was presented to the City Council on May 13, 2024, and the City Council of the City of Hughson adopted a resolution of intention to levy and collect assessments within these districts for fiscal year 2024-25 and set a public hearing to be held June 10, 2024, at Hughson City Hall located at 7018 Pine Street, Hughson, California, and a notice of this hearing was given in the time and manner required by law; and
WHEREAS, at the public hearing the City Council of the City of Hughson afforded to every interested person an opportunity to make a protest to the annual reports either in writing or orally, and the City Council has considered each protest; and
WHEREAS, the City Council of the City of Hughson hereby confirms the diagrams, Assessments and reports of the Assessment Engineer. It is further determined and certified that these assessment district charges are either exempt from, or are in compliance with all provisions of Proposition 218, which was passed by the voters in November 1996; and WHEREAS, on Monday, the 10th day of June 2024, at the hour of 6:00 p.m., the City Council of the City of Hughson conducted a public hearing on the question of the levy of the proposed annual Assessment for each district; and
WHEREAS, the charges against the real property are not levied with regard to property values but rather, the work listed in Exhibit B.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Hughson does hereby confirm the diagrams, Assessments and reports of the Assessment Engineer and hereby levies the assessments set forth therein for the Fiscal Year 2024-25.

BE IT FURTHER RESOLVED that the City Council of the City of Hughson also directs the Harris & Associates’ Assessment Engineer to file, or cause to be filed, a certified copy of this resolution and the report for each assessment district with the tax collector for the County of Stanislaus. 162
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Hughson this 10th day of June 2024, by the following vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
________________________
GEORGE CARR, Mayor
ATTEST:
________________________
ASHTON GOSE, City Clerk
163

EXHIBIT A
Landscaping and Lighting Districts (LLD)
Benefit Assessment Districts (BAD)
Brittany Woods LLD Central Hughson LLD Euclid North LLD Euclid South LLD Feathers Glenn LLD Fontana Ranch North LLD Fontana Ranch South LLD Rhapsody Unit No. 1 LLD Rhapsody Unit No. 2 LLD Santa Fe Estates Ph 1 LLD Santa Fe Estates Ph 2 LLD Starn Estates LLD Sterling Glenn III LLD Sterling Glen III Annex LLD Sun Glow Estates LLD Walnut Haven III LLD Central Hughson BAD Euclid North BAD Euclid South BAD Feathers Glen BAD Fontana Ranch North BAD Fontana Ranch South BAD Sterling Glen III BAD Sterling Glen III Annex BAD 164

EXHIBIT B
Assessment District Description of Improvements
Brittany Woods Maintenance of landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 12 streetlights.

Central Hughson, LLD
and BAD
Maintenance of landscaping, irrigation systems and street lighting maintenance and energy costs for 19 streetlights. Drainage infrastructure maintenance, street sweeping, maintenance and repairs, sidewalk maintenance, graffiti abatement.

Euclid South, LLD and
BAD
Maintenance of landscaping, irrigation systems, street lighting maintenance and energy costs for streetlights, street tree maintenance, removal and replacement, graffiti removal.

Detention/Retention basin maintenance, drainage infrastructure maintenance, street sweeping, cleaning, maintenance and repairs, sidewalk maintenance, graffiti abatement.

Euclid North, LLD and
BAD
Maintenance of landscaping, irrigation systems, street lighting maintenance and energy costs for streetlights, street tree maintenance, removal and replacement, graffiti removal.

Detention/Retention basin maintenance, drainage infrastructure maintenance, street sweeping, cleaning, maintenance and repairs, sidewalk maintenance, graffiti abatement.

Fontana Ranch North,
LLD and BAD
Maintenance of landscaping, irrigation systems, street lighting maintenance and energy costs for streetlights, street tree maintenance, removal and replacement, graffiti removal.

Detention/Retention basin maintenance, drainage infrastructure maintenance, street sweeping, cleaning, maintenance and repairs, sidewalk maintenance, graffiti abatement.

Fontana Ranch South,
LLD and BAD
Maintenance of landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 38 streetlights.

Detention/Retention basin maintenance, drainage infrastructure maintenance, street sweeping, cleaning, maintenance and repairs, sidewalk maintenance, graffiti abatement.

Rhapsody Unit No. 1,
LLD
Maintenance of landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 20 streetlights.

Detention/Retention basin maintenance, drainage infrastructure maintenance, street sweeping, cleaning, maintenance and repairs, sidewalk maintenance, graffiti abatement.

Rhapsody Unit No. 2,
LLD
Maintenance of landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for streetlights.

Santa Fe Estates Phase
1, LLD
Maintenance of landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 9 streetlights.

Santa Fe Estates Phase
2, LLD
Maintenance of landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 12 streetlights.

Starn Estates Maintenance of landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 9 streetlights.

Sterling Glen III, LLD
and BAD
Maintenance of landscaping, including in the community park, irrigation systems, street lighting maintenance and energy costs for 25 streetlights. Also includes street tree maintenance, removal and replacement and graffiti removal. Detention/Retention basin maintenance, drainage infrastructure maintenance, street sweeping, cleaning, maintenance and repairs, sidewalk maintenance, graffiti abatement.
165
Assessment District Description of Improvements
Sun Glow Estates Maintenance of landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 15 streetlights.

Walnut Haven III Maintenance of landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 7 streetlights. 166

CITY COUNCIL

CITY OF HUGHSON
RESOLUTION NO. 2024-21

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON ESTABLISHING THE ANNUAL

SPECIAL TAX FOR THE CITY OF HUGHSON, CITYWIDE COMMUNITY FACILITIES DISTRICT (PARKWOOD), FOR FISCAL YEAR 2024/25
WHEREAS, the Hughson City Council (hereafter referred to as the “legislative body”), has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a special tax district, all as authorized pursuant to the terms and provisions of the “Mello Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the California Government Code. Said special tax district is known and designated as Citywide Community Facilities District (Parkwood), (hereafter referred to as the “District”) and,
WHEREAS, the legislative body, by ordinance and as authorized by Section 53340 of the California Government Code, has authorized the levy of a special tax to pay the costs and expenses related to the District and this legislative body desires to establish the specific special tax rate to be collected for the upcoming fiscal year.

NOW, THEREFORE, IT IS HEREBY RESOLVED BY THE LEGISLATIVE BODY AS FOLLOWS:

Section 1 That the above recitals are true and correct.

Section 2 The maximum special tax rate to be collected for the District for Fiscal Year 2024/25 is hereby determined and established in the table below. A listing of individual parcels, showing the corresponding special tax rate, is attached hereto as “Exhibit A”. Any additional parcels issued a building permit prior to July 1, 2024, shall be included with the special taxes submitted to the County in August.

TYPE SPECIAL TAX RATE
Building Permit Issued as of July 1, 2024 Max. Tax = $1,156.40 per Parcel Building Permit Issued as of July 1, 2024 Actual Tax = $799.40 per Parcel Building Permit Not Issued as of July 1, 2024 296
Section 3 That the special tax rate shall be increased in an amount not to exceed the annual increase in CPI for the month of February, plus 3%.

Section 4 That the special tax rate as set forth above does not exceed the amount as previously authorized by ordinance of this legislative body and is not in excess of that as previously approved by the qualified electors of the District, and is in compliance with Proposition 218, Section XIII D of the Constitution of the State of California.
167
Section 5 That the proceeds of the special tax shall be used to pay, in whole or in part, the costs of the following:

Preliminary and Incidental Expense and Appurtenant Work and Improvements – the authorized facilities shall be deemed to include the costs and expenses of the following:
• Street maintenance and repairs including curbs, gutters, sidewalks and ramps, • Municipal Utilities Infrastructure,
• Parks,
• Streetlights – maintenance and electrical/utility costs, • Storm Drain facilities including manhole covers, catch basins, pipes, drains, and treatment of storm water run-off,
• Landscaping – only collected should the Province Place HOA fail, • Police, fire and emergency services.

The proceeds of the special tax shall be used as set forth above and shall not be used for any other purpose.

Section 6 The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and same procedure and sale in cases of delinquency for ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting said special taxes.

Section 7 All monies collected shall be paid into a fund for the District, including any reserve fund amounts.

Section 8 The County Auditor is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land effected in a space marked “public services” or “special tax” or by any other suitable designation, the installment of the special tax and the exact rate of the special tax as stated above.

Section 9 The County Auditor shall then, at the close of the tax collection period, promptly render to the City of Hughson, a detailed report showing the amount(s) of such special tax installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making such collection.

PASSED AND ADOPTED by the City Council of the City of Hughson at its regularly scheduled meeting on this 10th day of June, 2024 by the following vote:

AYES:

NOES:

ABSTENTIONS:
168
ABSENT:

APPROVED:

George Carr, Mayor
ATTEST:
____________________
Ashton Gose, City Clerk
169

EXHIBIT A
2024/25 SPECIAL TAX RATES BY PARCEL
APN
Building
Status
Special
Tax Levy
018-097-045 Developed $799.40
018-097-042 Developed $799.40
018-097-044 Developed $799.40
$2,398.20
This list will be updated, prior to County submittal, to include any other building permits issued prior to July 1, 2024.
170
Meeting Date: June 10, 2024
Subject: Acceptance of the Fiscal Year 2022-23 City of Hughson Audited Annual Financial Report
Enclosures: Annual Financial Report Fiscal Year Ended June 30, 2023 Management Report & Auditor’s Communication Letter
Presented By: Kim Weimer, Director of Finance & Administrative Svcs.

Approved By:
____________________________
Dominique Romo, City Manager
Staff Recommendation:

Review and Accept the City of Hughson’s Fiscal Year 2022-23 Audited Financial Report.

Background and Overview:

Each year, the City’s financial records are audited by an independent Certified Public Accounting firm. The firm of Moss, Levy & Hartzheim, LLP, completed the City’s audit of Fiscal Year 2022-23 and has produced the Annual Financial Report for Fiscal Year ending June 30, 2023. The opinion given by the auditors for this audit is an unmodified opinion. An unmodified opinion is given when the auditor expresses an opinion that the financial statements are presented, in all material respects, in accordance with Generally Accepted Accounting Principles (GAAP). This is the highest opinion that auditors can give on the financial statements. Audited Annual Financial Reports are important documents to governmental agencies. They are used by governing boards, members of the public and bond rating agencies.

The Management Discussion and Analysis of the Annual Financial Report provides a detailed analysis of the financial highlights for the fiscal year ending June 30, 2023, some of which are:

1. On the government-wide governmental activities, the City’s total net position equaled $39,653,066, an increase of $1,547,509 over the prior fiscal year. Of this increase $183,900 is due to prior period adjustments made for accounts receivable and ARPA income earned (spent) in previous fiscal years.

CITY COUNCIL AGENDA ITEM NO. 6.1
SECTION : 6 NEW BUSINESS
171

2. For business type activities (i.e., water, sewer), the City’s total net position equaled $65,371,984, an increase of $5,970,328 over the prior fiscal year.

3. The General Fund revenues of $3,671,352 were largely consistent with the previous fiscal year. The General Fund expenditure of $3,581,007 was an increase of $347,469 over the previous year largely due to rising public safety costs. The fund balance increased by $335,320 to $5,200,121 with $141,688 of prior period adjustments. The General Fund reserve is healthy when compared to similar governmental units. With the current reserves and fund balance, the City could operate for approximately two years without additional revenue.

4. The Sewer Fund total net position decreased by $184,696 to $36,143,033 of which $28,156,235 was net investment in capital assets and $7,986,798 was unrestricted.

5. The Water Fund total net position increased by $6,421,384 to $29,221,968. $20,145,254 of the total net position was net investment in capital assets. Most of the increase is due to intergovernmental revenues.

6. The Successor Agency continues to carry a negative fund balance due to holding the RDA (Redevelopment Agency) issued debt. Money continues to be collected on the tax roll to pay down the debt. For the fiscal year 2022-23 the negative balance was reduced by $167,254.

7. The City’s Net Pension Liability as of June 30, 2023, equaled $3,954,934. a. Miscellaneous: $3,006,200
b. Safety: $948,734
This is a total increase of $1,727,068 from the prior year.

8. The audit did not produce any internal control findings that would be considered material weaknesses or significant deficiencies. There were no difficulties encountered in performing the audit and no management disagreements to report.

The City continues to remain in a good financial position. Looking forward, operating expenses continue to rise and will be expected to do so in the near future due to supply chain issues, increasing labor costs, and the overall impacts of inflationary economic activity. Sales tax revenues are expected to remain consistent and property tax revenues are expected to increase based on current planned development and the anticipated property tax reallocation sharing agreement with the County.

Fiscal Impact:

There is no fiscal impact for the acceptance of the Annual Financial Report. The cost of the audit is budgeted for in the annual budget process and the completion of the work came in at the budgeted amount.
172

CITY OF HUGHSON
Annual Financial Report
Fiscal Year Ended June 30, 2023
173
i

CITY OF HUGHSON

ANNUAL FINANCIAL REPORT
Fiscal Year Ended June 30, 2023

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:

Governmental Funds:

Balance Sheet ......................................................................................................... 18 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ......................................................................... 21 Statement of Revenues, Expenditures, and Changes in Fund Balances ................ 22 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ......................................................................................................... 25 Proprietary Funds:

Statement of Net Position ...................................................................................... 26 Statement of Revenues, Expenses, and Changes in Net Position .......................... 27 Statement of Cash Flows ...................................................................................... 28 Fiduciary Fund:

Statement of Fiduciary Net Position ...................................................................... 31 Statement of Changes in Fiduciary Net Position ................................................... 32 Notes to Basic Financial Statements ................................................................................. 33 D. Required Supplementary Information:

General Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual ........................................................................ 57 Refuse Special Revenue Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual .............................................. 58 Schedule of the City’s Proportionate Share of the Net Pension Liability ......................... 59 Schedule of Pension Contributions ................................................................................... 60 E. Other Supplemental Information
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Other Major Governmental Funds:

Public Facilities Capital Projects Fund .................................................................. 61 174
ii

CITY OF HUGHSON

ANNUAL FINANCIAL REPORT
Fiscal Year Ended June 30, 2023

TABLE OF CONTENTS
I. FINANCIAL SECTION (Continued)
E. Other Supplemental Information (Continued)
Nonmajor Governmental Funds
Description of Nonmajor Governmental Funds ........................................................... 63 Combining Balance Sheet ............................................................................................ 66 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ....................................................................................................... 70 Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual:

Gas Tax Special Revenue Fund ............................................................................. 74 Vehicle Abatement Special Revenue Fund ............................................................ 75 CDBG Rehab Special Revenue Fund .................................................................... 76 Community Enhancement Special Revenue Fund ................................................. 77 Storm Drain Special Revenue Fund ....................................................................... 78 SLESF Special Revenue Fund ............................................................................... 79 Lighting and Landscaping Special Revenue Fund ................................................. 80 Benefit Assessment Special Revenue Fund ........................................................... 81 IT Reserve Special Revenue Fund ......................................................................... 82 Measure L Sales Tax Special Revenue Fund ......................................................... 83 SB-1 Roads Special Revenue Fund ....................................................................... 84 Disability Access and Education Special Revenue Fund ....................................... 85 CFD Special Revenue Fund ................................................................................... 86 Municipal Park Capital Projects Fund ................................................................... 87 Parks Development Impact Fees Capital Projects Fund ........................................ 88 Nonmajor Proprietary Funds
Description of Nonmajor Proprietary Funds ................................................................ 90 Combining Statement of Net Position .......................................................................... 91 Combining Statement of Revenues, Expenses, and Changes in Net Position .............. 92 Combining Statement of Cash Flows ........................................................................... 93 175

FINANCIAL SECTION
176
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 1 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: 310.670.2745 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
To the Members of the City Council
Hughson, 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 City of Hughson, California as of and for the fiscal year ended June 30, 2023, 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 of Hughson, California, as of June 30, 2023, 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 those standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

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

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor's Responsibility 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.
177
2 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 3 through 13, Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – General Fund, and the Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – Refuse Special Revenue Fund, Schedule of Changes in the Net Pension Liability and Related Ratios, and Schedule of Pension Contributions on pages 57 through 60 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.

Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Hughson’s basic financial statements. The Budgetary Comparison Schedules for the Public Facilities Capital Projects Fund and Nonmajor Governmental Funds; the Combining Financial Statements for the Nonmajor Governmental Funds, and the Nonmajor Enterprise Funds listed in the table of contents are presented for purposes of additional analysis and are not required parts of the basic financial statements.

The Budgetary Comparison Schedules for the Public Facilities Capital Projects Fund and Nonmajor Governmental Funds; the Combining Financial Statements for the Nonmajor Governmental Funds, and the Nonmajor Enterprise Funds are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in our audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.
178
3 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 26, 2024, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That 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
February 26, 2024
179

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
4 This discussion and analysis provides an overview of the City of Hughson’s financial performance for the fiscal year ended June 30, 2023. This report has been prepared in accordance with Accounting Principles Generally Accepted in the United States of America (USGAAP) as established by the Governmental Accounting Standard Board (GASB). We encourage our readers to consider this information in conjunction with the information provided in the accompanying basic financial statements and notes. The City’s fiscal highlights are presented below:

FINANCIAL HIGHLIGHTS
Financial highlights of fiscal year ended June 30, 2023, include the following:

Government-wide:
 The City’s total net position was $105,025,050 as of June 30, 2023. Of this total, $39,653,066 was governmental net position and $65,371,984 was business-type net position.  Governmental revenues include program revenues of $3,366,923 and general revenues and transfers of $3,779,585, for a total of $7,146,508.
 Governmental expenses were $5,782,899.
 Business-type program revenues, transfers, and interest were $10,773,611 while business-type expenses were $4,803,283.

Fund Level:
 Governmental fund balances increased $724,140 in fiscal year 2023 with $183,900 of prior period adjustments taken into account.
 Governmental fund revenues remained largely the same during the fiscal year ended June 30, 2023.  Governmental fund expenditures increased by $1,539,515 mainly due to increased spending on capital projects.

General Fund:
 General Fund revenues of $3,671,352 are largely consistent with the previous fiscal year.  General Fund expenditures of $3,581,007 was an increase of $347,469 over the prior fiscal year largely due to rising public safety costs.
 General Fund balance of $5,200,121 as of June 30, 2023, increased by $335,320 from 2022 fiscal year’s fund balance of $4,864,801 when prior period adjustments of $141,688 was taken into account.

OVERVIEW OF THE ANNUAL FINANCIAL REPORT
This Annual Financial Report is divided into five parts:

1. Government-wide financial statements

2. Fund financial statements

3. Notes to the financial statements

4. Required supplementary information

5. Other supplemental information
Government-wide Financial Statements
The Government-wide financial statements provide a longer-term view of the City’s activities as a whole and comprise the Statement of Net Position and the Statement of Activities. The Statement of Net Position provides information about the financial position of the City as a whole, including all of its capital assets and long-term liabilities on a full accrual basis, similar to that used by private industry. 180

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
5 The Statement of Activities provides information about all the City’s revenues and all its expenses, also on the full accrual basis, with the emphasis on measuring net revenues or expenses of each of the City’s programs. The Statement of Activities explains in detail the change in net positions for the fiscal year.

All of the City’s activities are grouped into governmental activities and business-type activities, as explained below.

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

Government-wide financial statements are prepared on the accrual basis, which mean they measure the flow of all economic resources of the City as a whole.

The Statement of Net Position and the Statement of Activities present information about the following:

Governmental Activities – All of the City’s basic services are considered to be governmental activities. These services are supported by the general City revenues such as taxes, and by specific program revenues such as user fees and charges.

Business-type Activities – The City’s enterprise activities of water and wastewater are reported in this area. Unlike governmental services, these services are supported by charges paid by users based on the amount of service they use.

Governmental Fund Financial Statements
The governmental fund financial statements report on the City’s operations in more detail than the Government-wide statements and focus primarily on the short-term activities of the City’s General Fund and other major funds. The governmental fund financial statements measure only current revenues and expenditures and fund balances; they exclude capital assets, long-term debt, and other long-term amounts.

The governmental fund financial statements provide detailed information about each of the City’s most significant funds, called major funds. Major funds account for the major financial activities of the City and are presented individually, while the activities of non-major funds are presented in summary, with subordinate schedules presenting the detail for each of these other funds. The concept of major funds, and the determination of which funds are major, was established by the Governmental Accounting Standards Board (GASB) Statement No. 34 and replaces the concept of combining like funds and presenting them in total. Instead, each major fund is presented individually, with all non-major funds summarized and presented only in a single column. Subordinate schedules present details of these non-major funds.

Major funds present the major activities of the City for the fiscal year and may change from year to year as a result of changes in the pattern of the City’s activities.

In the City’s case, there are three major governmental funds in addition to the General Fund: Home Loan Special Revenue Fund, Refuse Special Revenue Fund, and Public Facilities Capital Projects Fund.

The City reports 2 major and 2 non-major enterprise funds.

Fund financial statements include governmental and proprietary funds as discussed below.

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

Proprietary fund financial statements are prepared on the full accrual basis and include all of their assets and liabilities, current and long-term.
181

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
6 FINANCIAL ACTIVITIES OF THE CITY AS A WHOLE
This analysis focuses on the net positions and changes in net positions of the City as a whole. Tables 1, 2, and 3 focus on the City’s Governmental Statement of Net Position and Statement of Activities, while Tables 4, 5, and 6 focus on the City’s Business-type Statement of Net Position and Statement of Activities.

The City’s governmental net position amounted to $39,653,066 as of June 30, 2023, an increase of $1,363,609 over 2022. This increase in the change in net position is reflected in the Governmental Activities column of the Statement of Activities shown in Table 2. The City’s net position as of June 30, 2023, comprised the following:

Cash and investments comprised $16,081,865. Substantially all these amounts were cash on hand or held in short-term investments, as detailed in Note 3 to the financial statements.

Receivables comprised $777,710 of accounts receivable and lease receivables; loans receivable, interest receivable and internal balances of $ 1,230,253 that is due over longer periods of time as explained in the Notes and Leases.

Capital assets of $25,261,504 net of accumulated depreciation, which included all the City’s capital assets used in governmental activities.

Governmental Governmental
Activities Activities
2023 2022
Assets
Cash and investments $ 16,081,865 $ 15,148,670
Other assets 2,007,963 1,487,459
Capital assets, net 25,261,504 25,460,389
Total Assets 43,351,332 42,096,518
Deferred Outflows of Resources
Pension related 847,046 372,341
Total Def. Outflows 847,046 372,341
Liabilities
Long term liabilities 2,233,838 95,421
Other liabilities 2,629,271 2,168,865
Total Liabilities 4,863,109 2,264,286
Deferred Inflows of Resources
Leases related 103,013 107,396
Unearned revenue 929,752
Pension related 246,337 1,061,868
Total Def. Inflows 349,350 2,099,016
Net Position
Net investment in capital assets 25,261,504 25,460,389
Restricted 10,785,923 9,778,054
Unrestricted 3,605,639 2,867,114
Total Net Position $ 39,653,066 $ 38,105,557
Table 1
Governmental Activities Net Position at June 30
182

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
7 Current liabilities, including accounts payable, compensated absences, and other amounts due currently, totaled $2,629,271.

Long-term liabilities of $2,233,838 does not include $30,000, which is the current portion. The debt is related to the City’s Net Pension Liability and compensated absences.

Net investment in capital assets of $25,261,504, represents the City’s investment in capital assets used in governmental activities, net of accumulated depreciation and amounts borrowed to finance those investments.

Unrestricted net position, the part of net position that can be used to finance day to day operations without constraints established by debt covenants or other legal requirements or restrictions, was $3,605,639 as of June 30, 2023.

As the Sources of Revenue chart above shows, $2,729,237 or 38% of the City’s fiscal year 2023 governmental activities revenue came from taxes, while $1,650,220 or 23% came from charges for services, $1,520,733 or 21%, came from capital grants and contributions, $195,970 or 3% came from operating grants and contributions, and the remainder came from a variety of sources.

The Functional Expenses chart above includes only current fiscal year expenses; it does not include capital outlays, which are added to the City’s capital assets. As the chart shows, general government was $994,430, or 17%, of total governmental expenses, public safety was $1,818,933, or 32%, public works was $2,447,795, or 42%, parks and recreation was $521,741, or 9%.

The Statements of Activities presents program revenues and expenses and general revenues in detail. All of these elements in the changes in governmental net position are summarized below. 183

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
8 As Table 2 above shows, $3,366,923 or 47%, of the City’s fiscal year 2023 governmental revenue, came from program revenues and $3,779,585, or 53%, came from general revenues such as taxes and interest and transfers. Program revenues were composed of charges for services of $1,650,220, which included permit revenues, fees and charges used to fund expenses incurred in providing services; $195,970 of operating grants and contributions, which included gas tax revenues and housing and police grants; and capital grants and contributions of $1,520,733, that consisted mainly of street project grants and developer impact fees restricted to capital outlay. Revenues are up by 35% primarily due to increases in tax revenue and recognition of unearned amounts from the prior fiscal year related to Federal funding and expenses are up 26% primarily due to rising costs for public works and public safety, partially offset by decreased in general government costs.

General revenues are not allocable to programs. General revenues are used to pay for the net cost of governmental programs.

Table 3 presents the net expense or revenue of each of the City’s governmental activities. Net expense is defined as total program cost less the revenues generated by those specific activities.

Governmental Governmental
Activities Activities
2023 2022
Expenses
General government $ 994,430 $ 1,694,352
Public safety 1,818,933 1,587,895
Public works 2,447,795 1,736,526
Parks and recreation 521,741 350,882
Total Expenses 5,782,899 5,369,655
Revenues
Program revenues
Charges for services 1,650,220 1,830,534
Operating grants and contributions 195,970 136,393
Capital grants and contributions 1,520,733 846,239
Total program revenues 3,366,923 2,813,166
General revenues and transfers
Taxes 2,729,237 1,680,999
Use of money and property 11,873 (28,027)
Other revenue 1,032,225 1,126,422
Transfers 6,250 8,215
Total general revenues and transfers 3,779,585 2,787,609 Total Revenues and Transfers 7,146,508 5,600,775
Change in Net Position $ 1,363,609 $ 231,120
Table 2
Change in Governmental Net Position
184

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
9 BUSINESS-TYPE ACTIVITIES
The Statement of Net Position and Statement of Activities present a summary of the City’s Business-type activities that are composed of the City’s enterprise funds.

The net position of business-type activities increased by $5,970,328 in fiscal year 2023.

Net Revenue Net Revenue
(Expense) from (Expense) from
Services 2023 Services 2022
General government (754,908) $ $ (1,570,490)
Public safety (1,610,657) (1,451,502)
Community development 251,599 391,594
Public works 79,991 206,652
Parks and recreation (382,001) (132,743)
Total $ (2,415,976) $ (2,556,489)
Table 3
Governmental Activities
185

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
10 ANALYSIS OF MAJOR FUNDS
Governmental Funds
General Fund
General Fund revenues increased $247,619 this fiscal year. Activity has largely remained the same as the prior fiscal year. Actual revenues were smaller than budgeted by $26,278. Tax revenues increased $1,048,238 during the fiscal year while licenses and permits decreased by $166,299.

General Fund expenditures were $3,581,007, an increase of $347,469 from the prior fiscal year. Public safety made up the majority of the increase.

Business-type Business-type
Activities Activities
2023 2022
Expenses
Water $ 1,440,072 $ 1,442,654
Sewer 3,084,957 2,558,050
Community Facilities 278,254 46,183
Total Expenses 4,803,283 4,046,887
Revenues
Program revenues
Charges for services 5,178,658 5,370,422
Capital grants and contributions 5,593,904 3,500,985
Total program revenues 10,772,562 8,871,407
General revenues and transfers
Use of money and property 7,299 (139,588)
Transfers (6,250) (8,215)
Total general revenues and transfers 1,049 (147,803)
Total Revenues and Transfers 10,773,611 8,723,604
Change in Net Position $ 5,970,328 $ 4,676,717
Table 5
Change in Business-type Net Position
186

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
11 As of June 30, 2023, the General Fund’s fund balance totaled $5,200,121. The unassigned portion, $5,200,121 of the fund balance represents available liquid resources.

Home Loan Fund
This fund is utilized to track deferred loans receivable. There was no activity during the fiscal year.

Refuse Fund
This fund accounts for the contracted refuse services within the City. There was no significant variance from activities in prior fiscal years.

Public Facilities Capital Projects Fund
This fund accounts for resources and expenditures in construction of public facilities within the City. There were no major projects completed or initiated in this fund during the fiscal year.

Proprietary Funds
Water Fund
Operating revenues and expenditures remained largely the same during the fiscal year ended June 30, 2023.

There were no significant changes in rates or activity during the fiscal year and as a result, operating results remained largely consistent with the previous fiscal year. The large change in net position were due to intergovernmental revenue from a settlement of a claim and capital related funding from the State revolving fund.

The fund’s net position increased from $22,800,584 to $29,221,968 most of this increase is due to intergovernmental revenue from a settlement and capital related funding. Of this amount, $20,145,254 was net investment in capital assets.

Sewer Fund
Operating revenues and expenditures remained largely the same in the fiscal year 2023 as well as the operating income of $(167,482). The fund's net position decreased by $184,696 in fiscal year 2023.

As of June 30, 2023, the fund’s net position was $36,143,033, of which $28,156,235 was net investment in capital assets and $7,986,798 was unrestricted.

CAPITAL ASSETS
GASB Statement No. 34 required the City to record all its capital assets including infrastructure, which was not recorded prior to GASB Statement No. 34. Infrastructure includes roads, bridges, signals and similar assets used by the entire population.

In fiscal year 2023, the City reported the cost of all its infrastructure assets and computed the amounts of accumulated depreciation for these assets based on their original acquisition dates. At the end of fiscal year 2023, the cost of infrastructure and other capital assets recorded on the City’s financial statements is as shown in Table 7 on the following page.
187

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
12 Table 7
Balance at Balance at
June 30, 2022 Additions Deletions Transfers June 30, 2023 Governmental activities:

Capital assets, not being depreciated:

Land $ 9,497,612 $ - $ - $ - $ 9,497,612
Rights of ways 2,777,617 2,777,617
Construction in progress 106,569 393,486 500,055
Total capital assets, not being depreciated 12,381,798 393,486 12,775,284 Capital assets, being depreciated:

Buildings 919,905 919,905
Improvements 7,183,360 7,183,360
Equipment 854,832 854,832
Machinery 250,202 250,202
Rolling stock 527,480 527,480
Infrastructure 13,397,859 13,397,859
Total capital assets being depreciated 23,133,638 23,133,638 Less accumulated depreciation for:

Buildings (674,709) (15,172) (689,881)
Improvements (2,197,770) (236,849) (2,434,619)
Equipment (574,163) (54,920) (629,083)
Machinery (241,902) (241,902)
Rolling stock (10,915) (518,379) (529,294)
Infrastructure (5,848,124) (274,515) (6,122,639)
Total accumulated depreciation (10,055,047) (592,371) (10,647,418) Total capital assets, being depreciated, net 13,078,591 (592,371) 12,486,220 Governmental activities capital assets, net $ 25,460,389 $ (198,885) $ - $ - $ 25,261,504 Balance at Balance at
Business-type activities: June 30, 2022 Additions Deletions Transfers June 30, 2023 Capital assets, not being depreciated:

Land $ 18,108,769 $ - $ - $ - $ 18,108,769
Construction in progress 9,985,818 2,491,984 12,477,802 Total capital assets, not being depreciated 28,094,587 2,491,984 30,586,571 Capital assets, being depreciated:

Buildings 28,068,657 28,068,657
Improvements 4,288,696 4,288,696
Equipment 94,425 94,425
Machinery 235,695 235,695
Infrastructure 19,002,924 19,002,924
Rolling stock 262,497 262,497
Total capital assets, being depreciated 51,952,894 51,952,894 Less accumulated depreciation for:

Buildings (9,476,821) (925,303) (10,402,124)
Improvements (3,578,608) (42,202) (3,620,810)
Equipment (87,099) (3,991) (91,090)
Machinery (235,695) (235,695)
Infrastructure (8,957,435) (265,307) (9,222,742)
Rolling stock (10,915) (231,580) (242,495)
Total accumulated depreciation (22,567,238) (1,247,718) (23,814,956) Total capital assets, being depreciated, net 29,385,656 (1,247,718) 28,137,938 Business-type activities capital assets, net $ 57,480,243 $ 1,244,266 $ - $ - $ 58,724,509 The City depreciates all its capital assets over their estimated useful lives, as required by GASB No. 34. The purpose of depreciation is to spread the cost of a capital asset over the years of its useful life so that an allocable portion of the cost of the asset is borne by all users. Additional information on depreciable lives may be found in the Notes to the financial statements.
188

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
13 DEBT ADMINISTRATION
The City issued no new bonded debt in fiscal year 2023. The City made all scheduled repayments of existing debt.

The City’s debt issues are discussed in detail in Note 7 of the financial statements. The City's debt balances as of June 30 were as follows:
2023 2022
Governmental activities
Net pension liability $ 2,136,092 $ 1,203,288
Compensated absences 127,746 125,421
Total governmental activities $ 2,263,838 $ 1,328,709
Business‑type activities
Water
Compensated absences $ 44,070 $ 44,070
Net pension liability 760,179 428,219
Installment Note Payable 491,368 643,681
Total for water fund 1,295,617 1,115,970
Sewer
Compensated absences 43,986 43,986
Net pension liability 1,058,663 596,359
CSWRCB Revolving Loan 9,693,610 10,182,918
Total for sewer fund 10,796,259 10,823,263
Total business‑type activities $ 12,091,876 $ 11,939,233 Table 8
LONG‑TERM LIABILITIES
189

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
14 ECONOMIC CONDITION, OUTLOOK, AND ACTIVITY
The City continues to see a mixed economy, with a gradual increase in property tax revenues along with increases in operating expenses and PERS unfunded accrued liabilities. Residential building continues at a steady pace within the community. Hughson's diverse land use has helped to continue a growth pattern that has resulted in economic strength for the City and a stable housing market. Overall, the City continues to be in a favorable position to attract and maintain jobs, retail establishments, and provide highly desired housing. The City continues to reach out to prospective and current business owners to continue to strengthen the City’s tax base.

Overall, the City’s financial position remains in good condition. In the upcoming fiscal year, the City estimates the sales tax revenue will remain consistent with the current reporting year, while property taxes will continue to see a gradual increase due to new residential development and the anticipated property tax reallocation sharing agreement with the county. The City also expects increases in operating and personnel costs due to ongoing inflation, supply chain issues and residential growth. The City will continue to analyze the increasing costs with the anticipated revenues. The City continues to maintain a fiscally responsible and conservative approach to its fiscal management and will continue to monitor the economic activity of the City.

CONTACTING THE CITY’S FINANCIAL MANAGEMENT
This Annual Financial Report is intended to provide citizens, taxpayers, and creditors with a general overview of the City’s finances. Questions about this report should be directed to the City of Hughson, at PO Box 9, 7018 Pine Street, Hughson, CA 95326.
190
Governmental Business-type
Activities Activities Total
Assets:

Cash and Investments 16,081,865 $ 18,617,719 $ 34,699,584 $ Accounts Receivable 673,059 128,845 801,904
Leases Receivable 104,651 104,651
Loans Receivable 844,626 844,626
Interest Receivable 205,178 205,178
Internal Balances 180,449 (180,449)
Capital Assets, Not Being Depreciated 12,775,284 30,586,571 43,361,855 Capital Assets, Net of Accumulated Depreciation 12,486,220 28,137,938 40,624,158 Total Assets 43,351,332 77,290,624 120,641,956
Deferred Outflows of Resources:

Pension related 847,046 721,244 1,568,290
Total Deferred Outflows of Resources 847,046 721,244 1,568,290 Liabilities:

Accounts Payable 526,424 323,303 849,727
Interest Payable 11,473 11,473
Deposits Payable 386,547 3,480 390,027
Unearned Revenue 1,019,153 1,019,153
Noncurrent Liabilities:

Net Pension Liability 2,136,092 1,818,842 3,954,934
Due Within One Year 30,000 682,318 712,318
Due in More Than One Year 97,746 9,590,716 9,688,462
Total Liabilities 4,195,962 12,430,132 16,626,094
Deferred Inflows of Resources:

Leases related 103,013 103,013
Pension related 246,337 209,752 456,089
Total Deferred Inflows of Resources 349,350 209,752 559,102 Net Position:

Net Investment in Capital Assets 25,261,504 48,539,531 73,801,035 Restricted for:

Home Loans 821,325 821,325
Community Development 999,820 999,820
Streets and Roads 3,883,919 3,883,919
Public Safety 702,515 702,515
Public Facilities 2,378,591 2,378,591
Parks and Recreation 1,258,714 1,258,714
IT Projects 122,278 122,278
Assessment Districts 618,761 618,761
Unrestricted 3,605,639 16,832,453 20,438,092
Total Net Position $ 39,653,066 $ 65,371,984 $ 105,025,050

CITY OF HUGHSON
Statement of Net Position
June 30, 2023
The notes to the financial statements are an integral part of this statement. 15 191
Operating Capital
Charges for Grants and Grants and
Expenses Services Contributions Contributions
Primary Government:

Governmental Activities:

General Government $ 994,430 $ 209,512 $ 30,010 $ -
Public Safety 1,818,933 42,316 165,960
Community Development 251,599
Public Works 2,447,795 1,007,053 1,520,733
Parks and Recreation 521,741 139,740
Total Governmental Activities 5,782,899 1,650,220 195,970 1,520,733 Business-type Activities:

Water 1,440,072 2,271,419 5,593,904
Sewer 3,084,957 2,899,095
Community Facilities 278,254 8,144
Total Business-type Activities 4,803,283 5,178,658
Total Primary Government $ 10,586,182 $ 6,828,878 $ 195,970 $ 1,520,733 Taxes:

Property Taxes
Sales and Use Taxes
Business License Taxes
Other Taxes
Licenses and Permits
Fines and Forfeitures
Special Assessments
Investment Earnings
Other Revenue
Transfers
Total General Revenues and Transfers
Change in net position
Net Position - Beginning of Fiscal Year
Prior Period Adjustments1
Net Position - Beginning of Fiscal Year (restated)
Net Position - End of Fiscal Year
1 See Note 14 for more information regarding these prior period adjustments.

General Revenues:

The notes to the financial statements are an integral part of this statement.

CITY OF HUGHSON
Statement of Activities
For the Fiscal Year Ended June 30, 2023
Program Revenues
Functions
16 192
Net (Expenses) Revenues and Changes in Net Position
BusinessGovernmental type
Activities Activities Total
$ (754,908) $ - $ (754,908)
(1,610,657) (1,610,657)
251,599 251,599
79,991 79,991
(382,001) (382,001)
(2,415,976) (2,415,976)
6,425,251 6,425,251
(185,862) (185,862)
(270,110) (270,110)
5,969,279 5,969,279
(2,415,976) 5,969,279 3,553,303
1,276,181 1,276,181
1,296,293 1,296,293
22,229 22,229
134,534 134,534
195,259 195,259
36,632 36,632
334,455 334,455
11,873 7,299 19,172
465,879 465,879
6,250 (6,250)
3,779,585 1,049 3,780,634
1,363,609 5,970,328 7,333,937
38,105,557 59,401,656 97,507,213
183,900 183,900
38,289,457 59,401,656 97,691,113
$ 39,653,066 $ 65,371,984 $ 105,025,050
17 193
General Home Loan Refuse
Assets:

Cash and Investments $ 5,086,604 $ 75,047 $ 191,782
Accounts Receivable 407,204 29,571
Lease Receivable 104,651
Loans Receivable 746,278
Due from Other Funds 446,077
Total Assets 6,044,536 821,325 221,353
Liabilities, Deferred Inflows and Fund Balances:

Liabilities:

Accounts Payable 354,855 142,905
Deposit Payable 386,547
Unearned Revenue
Due to Other Funds
Total Liabilities 741,402 142,905
Deferred Inflows of Resources::

Unearned revenue - lease 103,013
Total Deferred Inflows of Resources 103,013
Total Liabilities and Deferred Inflows of Resources 844,415 142,905 Fund Balances:

Restricted for:

Home Loans 821,325
Parks and Recreation
Public Facilities
Public Safety
Streets and Roads
Community Development 78,448
IT Projects
District Assessments
Unassigned 5,200,121
Total Fund Balances 5,200,121 821,325 78,448
Total Liabilities, Deferred Inflows and Fund Balances $ 6,044,536 $ 821,325 $ 221,353 The notes to the financial statements are an integral part of this statement.

CITY OF HUGHSON
Balance Sheet
Governmental Funds
June 30, 2023
Special Revenue
18 194
Capital Projects
Nonmajor Total
Public Governmental Governmental
Facilities Funds Funds
$ 2,378,591 $ 8,276,538 $ 16,008,562
236,284 673,059
104,651
98,348 844,626
446,077
2,378,591 8,611,170 18,076,975
28,664 526,424
386,547
1,019,153 1,019,153
265,628 265,628
1,313,445 2,197,752
103,013
103,013
1,313,445 2,300,765
821,325
1,258,714 1,258,714
2,378,591 2,378,591
702,515 702,515
3,883,919 3,883,919
921,372 999,820
122,278 122,278
618,761 618,761
(209,834) 4,990,287
2,378,591 7,297,725 15,776,210
$ 2,378,591 $ 8,611,170 $ 18,076,975
19 195
20 This page left intentionally blank
196
Total fund balances - governmental funds $ 15,776,210
In governmental funds, only current assets are reported. In the statement of net position, all assets are reported, including capital assets and accumulated depreciation.

Capital assets at historical cost 35,908,922 $
Accumulated depreciation (10,647,418) 25,261,504
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. 847,046
(246,337)
In governmental funds, only current liabilities are reported. In the statement of net position, all liabilities, including long-term liabilities, are reported. Long-term liabilities relating to governmental activities Net pension liability (2,136,092)
Compensated absences payable (127,746)
Internal service funds are used by management to charge the costs of certain activities, such as self-insurance, to individual funds. The assets and liabilities of the internal service fund must be added to the statement of net position. 73,303
In governmental funds, certain accrued interest receivable on notes receivable is not available to pay for current period expenditures and, therefore, is not reported in the governmental funds. 205,178 Total net position - governmental activities $ 39,653,066 The notes to the financial statements are an integral part of this statement.

Deferred outflows related to pension
Deferred inflows related to pension

CITY OF HUGHSON
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position
June 30, 2023
21 197
General Home Loan Refuse
Revenues
Property Taxes $ 1,276,181 $ - $ -
Sales and Use Taxes 1,296,293
Business License Taxes 22,229
Other Taxes 134,534
Licenses and Permits 195,259
Fines and Forfeitures 36,632
Interest 5,894 39
Charges for Services 209,512 911,927
Intergovernmental 30,010
Special Assessments
Other 464,808
3,671,352 911,966
Expenditures
Current:

General Government 1,287,053
Public Safety 1,798,345
Public Works 328,792 920,107
Parks and Recreation 166,817
Capital Outlay
3,581,007 920,107
Excess (Deficiency) of Revenues over
(under) Expenditures 90,345 (8,141)
Other Financing Sources (Uses):

Transfers In 236,746
Transfers Out (133,459)
Total Other Financing Sources (Uses) 103,287
Net Change in Fund Balances 193,632 (8,141)
Fund Balances - July 1, 2022 4,864,801 821,325 86,589
Prior Period Adjustments1 141,688
Fund Balances - July 1, 2022, Restated 821,325 5,006,489 86,589 Fund Balances - June 30, 2023 $ 5,200,121 $ 821,325 $ 78,448 1 See Note 14 for more information regarding these prior period adjustments.

The notes to the financial statements are an integral part of this statement.

CITY OF HUGHSON
Statement of Revenues, Expenditures, and Changes in Fund Balance Governmental Funds
For the Fiscal Year Ended June 30, 2023
Special Revenue
22 198
Capital Projects
Nonmajor Total
Governmental Governmental
Facilities Funds Funds
$ - $ 1,276,181 - $
1,296,293
22,229
134,534
195,259
36,632
1,225 4,715 11,873
220,282 308,499 1,650,220
1,686,693 1,716,703
334,455 334,455
1,071 465,879
221,507 2,335,433 7,140,258
1,150 1,288,203
20,588 1,818,933
389,510 1,638,409
110,479 277,296
916,280 916,280
1,150 1,436,857 5,939,121
220,357 898,576 1,201,137
15,000 251,746
(112,037) (245,496)
(97,037) 6,250
220,357 801,539 1,207,387
2,170,470 6,441,738 14,384,923
(12,236) 54,448 183,900
2,158,234 6,496,186 14,568,823
$ 2,378,591 $ 7,297,725 $ 15,776,210
Public
23 199
24 This page left intentionally blank
200
Amounts reported for governmental activities in the statement of activities are different because:

Net change in fund balances - total governmental funds $ 1,207,387 Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those capital assets are allocated over their estimated useful lives as depreciation expense. This is the amount by which depreciation exceeded capital outlay in the current period.

Capital outlay $ 393,486
Depreciation expense (592,371) (198,885)
Compensated absence expenditures reported in the statement of activities do not require the use of current financial resources and therefore, are not reported as expenditures in a governmental fund. This is the net change in compensated absences for the current period. (2,325)
357,432
Change in net position of governmental activities $ 1,363,609

CITY OF HUGHSON
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Fiscal Year Ended June 30, 2023
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:

The notes to the financial statements are an integral part of this statement. 25 201
Governmental
Activities
Nonmajor Internal
Sewer Water Enterprise Service
Fund Fund Funds Total Fund
Assets
Current Assets:

Cash and Investments 8,745,390 $ 9,872,329 $ - $ 18,617,719 $ $ 73,303 Accounts Receivable 83,123 45,258 464 128,845
Total Current Assets 8,828,513 9,917,587 464 18,746,564 73,303 Noncurrent Assets:

Capital Assets:

Land 15,075,537 2,928,159 105,073 18,108,769
Buildings 25,215,708 2,127,666 725,283 28,068,657
Machinery and Equipment 488,665 103,951 592,616
Improvements Other Than Buildings 114,514 4,174,183 4,288,697 Infrastructure 12,900,415 6,102,509 19,002,924
Construction In Progress 12,477,802 12,477,802
Less:

Accumulated Depreciation (15,944,994) (7,277,648) (592,314) (23,814,956) Total Noncurrent Assets 37,849,845 20,636,622 238,042 58,724,509 Deferred Outflow of Resources:

Pension related 419,803 301,441 721,244
Total Deferred Outflow of Resources 419,803 301,441 721,244 Total Assets and Deferred Outflows of Resources 47,098,161 30,855,650 238,506 78,192,317 73,303 Liabilities
Current Liabilities:

Accounts Payable 36,782 238,927 47,594 323,303
Interest Payable 11,473 11,473
Due to Other Funds 180,449 180,449
Deposits Payable 3,480 3,480
Total Current Liabilities 36,782 250,400 231,523 518,705 Noncurrent Liabilities:

Compensated Absences 28,986 29,070 58,056
Net Pension Liability 1,058,663 760,179 1,818,842
Due within One Year 504,307 167,876 672,183
Due in More Than One Year 9,204,303 338,492 9,542,795
Total Noncurrent Liabilities 10,796,259 1,295,617 12,091,876 Deferred Inflows of Resources:

Pension related 122,087 87,665 209,752
Total Deferred Inflows of Resources 122,087 87,665 209,752 Total Liabilities and Deferred Inflows of Resources 10,955,128 1,633,682 231,523 12,820,333 Net Position
Net Investment in Capital Assets 28,156,235 20,145,254 238,042 48,539,531 Unrestricted 7,986,798 9,076,714 (231,059) 16,832,453 73,303 Total Net Position $ 36,143,033 $ 29,221,968 $ 6,983 $ 65,371,984 $ 73,303 The notes to the financial statements are an integral part of this statement.

CITY OF HUGHSON
Statement of Net Position
Proprietary Funds
June 30, 2023
Business-type Activities-Enterprise Funds
26 202
Governmental
Activities
Nonmajor Internal
Sewer Water Enterprise Service
Fund Fund Funds Total Fund
Operating Revenues:

Charges for Services 2,899,095 $ $ 7,865,323 $ 8,144 $ 10,772,562 $ - Total Operating Revenues 2,899,095 7,865,323 8,144 10,772,562

Operating Expenses:

Personnel 491,694 237,316 729,010
Administrative 238,000 164,000 402,000
Materials and Supplies 1,228,597 777,982 251,375 2,257,954 Maintenance 82,924 47,432 2,703 133,059
Depreciation 1,025,362 198,180 24,176 1,247,718
Total Operating Expenses 3,066,577 1,424,910 278,254 4,769,741 Operating Income (loss) (167,482) 6,440,413 (270,110) 6,002,821 Non-operating Revenues (Expenses):

Interest Revenue 6,166 1,133 7,299
Interest Expense (18,380) (15,162) (33,542)
Total Non-Operating Revenue (Expenses) (12,214) (14,029) (26,243) Income (Loss) before transfers (179,696) 6,426,384 (270,110) 5,976,578 Transfers
Transfers In 875,986 185,482 3,750 1,065,218
Transfers Out (880,986) (190,482) (1,071,468)
Total Transfers (5,000) (5,000) 3,750 (6,250)
Change in Net Position 6,421,384 (184,696) (266,360) 5,970,328 Net Position - Beginning of Fiscal Year 36,327,729 22,800,584 273,343 59,401,656 73,303 Net Position - End of Fiscal Year $ 36,143,033 $ 29,221,968 $ 6,983 $ 65,371,984 $ 73,303 1 See Note 14 for more information regarding these prior period adjustments.

The notes to the financial statements are an integral part of this statement.

CITY OF HUGHSON
Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds
For the Fiscal Year Ended June 30, 2023
Business-type Activities - Enterprise funds
27 203
Governmental
Activities
Nonmajor Internal
Sewer Water Enterprise Service
Fund Fund Funds Fund
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash Received from Users $ 2,911,361 $ 7,834,887 $ 4,380 $ 10,750,628 $ - Cash Payments to Suppliers and Contractors (1,549,812) (1,137,676) (208,935) (2,896,423) Cash Payments to Employees (668,841) (364,517) (1,033,358) Net Cash Provided (Used) By Operating Activities 692,708 6,332,694 (204,555) 6,820,847 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Transfers In 875,986 185,482 3,750 1,065,218
Transfers Out (880,986) (190,482) (1,071,468)
Interfund Borrowing 178,131 178,131
Net Cash Provided (Used) By Noncapital Financing Activities (5,000) (5,000) 181,881 171,881 CASH FLOWS FROM INVESTING ACTIVITIES:

Interest Received 6,166 1,133 7,299
Net Cash Provided (Used) in Investing Activities 6,166 1,133 7,299

CASH FLOWS FROM CAPITAL AND RELATED FINANCING
ACTIVITIES:

Acquisition of Property, Plant, and Equipment (2,491,984) (2,491,984) Principal Payments on Debt Borrowings (489,307) (152,876) (642,183) Interest Paid (18,380) (14,602) (32,982)
Net Cash Provided (Used) In Capital and Related
Financing Activities (507,687) (2,659,462) (3,167,149)

NET INCREASE (DECREASE) IN CASH AND CASH
EQUIVALENTS 186,187 3,669,365 (22,674) 3,832,878
CASH AND CASH EQUIVALENTS, BEGINNING OF FISCAL YEAR 8,559,203 6,202,964 22,674 14,784,841 73,303 CASH AND CASH EQUIVALENTS, END OF FISCAL YEAR $ 8,745,390 $ 9,872,329 $ - $ 18,617,719 $ 73,303 Reconciliation to Statement of Net Position:

Cash and Investments $ 8,745,390 $ 9,872,329 $ 18,617,719 - $ $ 73,303 $ 8,745,390 $ 9,872,329 $ 18,617,719 - $ $ 73,303
CASH FLOWS FROM OPERATING ACTIVITIES:

Operating Income (Loss) $ (167,482) $ 6,440,413 $ (270,110) $ 6,002,821 $ - Adjustment to Reconcile Operating Income
(Loss) to Net Cash Provided (Used) by Operating
Activities:

Depreciation 1,025,362 198,180 24,176 1,247,718
Changes in Assets and Liabilities:
(Increase) Decrease in Accounts Receivable 12,266 (30,436) (464) (18,634) Increase (Decrease) in Accounts Payable (291) (148,262) 45,143 (103,410) Increase (Decrease) in Net Pension Liability (177,147) (127,201) (304,348) Increase (Decrease) in Deposits Payable (3,300) (3,300) Total Adjustments 860,190 (107,719) 65,555 818,026
Net Cash Provided (Used) By Operating Activities $ 692,708 $ 6,332,694 $ (204,555) $ 6,820,847 $ - Business-type Activities - Enterprise Funds
Totals
The notes to the financial statements are an integral part of this statement.

CITY OF HUGHSON

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
For the Fiscal Year Ended June 30, 2023
28 204
29 FIDUCIARY FUNDS
______________________________
Agency Funds and Private Purpose Trust Funds are used to account for the receipt and disbursement of various taxes, deposits, deductions, and property collected by the City, acting in the capacity of an agent for distribution to other governmental units or other organizations. The private purpose trust fund maintained by the City is presented below. ______________________________
RDA Successor Agency - This fund accounts for the former redevelopment agency. 205
30 This page left intentionally blank
206
Private Purpose
Trust Fund
RDA
Successor
Agency
ASSETS
Cash and investments 583,796 $
Capital assets, net of accumulated depreciation 465,007 Total Assets 1,048,803

LIABILITIES
Accounts payable
Interest payable 21,738
Long-term debt, due within one year 107,628
Long-term debt, due in more than one year 1,824,163
Total Liabilities 1,953,529

NET POSITION
Restricted for Debt Service
Held in trust for others (904,726)
Total Net Position (904,726) $
The notes to the financial statements are an integral part of this statement. 31 CITY OF HUGHSON

FIDUCIARY FUND

STATEMENT OF NET POSITION
June 30, 2023
207
Private Purpose
Trust Fund
RDA
Successor
Agency
Additions:

Intergovernmental 378,664 $
Interest 992
Total additions 379,656
Deductions:

Community Development 11,118
Depreciation 27,490
Interest Expense 77,794
Contribution to City 96,000
Total deductions 212,402
Change in net position 167,254
Net Position - July 1, 2022 (1,071,980)
Net Position - June 30, 2023 (904,726) $
1 See Note 14 for more information regarding these prior period adjustments. 32 The notes to the financial statements are an integral part of this statement.

CITY OF HUGHSON

FIDUCIARY FUND

STATEMENT OF CHANGES IN NET POSITION
For the Fiscal Year Ended June 30, 2023
208

NOTES TO BASIC FINANCIAL STATEMENTS
209

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
33 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of Hughson (City) was incorporated in December 1972. The City is a general law city operating under the Council-Manager form of government, with a five member City Council elected for four-year overlapping terms. The City Manager is appointed by the City Council to serve as administrator of the staff and to carry out the Council’s policies.

As required by accounting principles generally accepted in the United States of America (USGAAP), these basic financial statements present the City of Hughson (the primary government) and any component units.

Individual Component Unit Disclosures
There are no entities which meet the Governmental Accounting Standards Board (GASB) Statement No.14 as amended by GASB Statement No. 39, GASB Statement No. 61, and GASB Statement No. 80 criteria for disclosure within these financial statements.

B. Basis of Presentation
Government-wide Financial Statements
The statement of net position and statement of activities display information about the primary government (the City). These statements include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. 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 charged to external parties.

The statement of activities presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function of the City’s governmental activities.

Direct expenses are those that are specifically associated with a program or function and; therefore, are clearly identifiable to a particular function. Program revenues include 1) charges paid by the recipients of goods or services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented instead as general revenues.

When both restricted and unrestricted net positions are available, unrestricted resources are used only after the restricted resources are depleted.

Fund Financial Statements
The fund financial statements provide information about the City’s funds, including fiduciary funds. Separate statements for each fund category – governmental, proprietary, and fiduciary – are presented. The emphasis of fund financial statements is on major governmental and enterprise funds; each displayed in a separate column. All remaining governmental and enterprise funds are separately aggregated and reported as nonmajor funds.
210

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
34 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basis of Presentation (Continued)
Proprietary funds distinguish operating revenues, such as charges for services, and result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities.

The City reports four major governmental funds:
The General Fund is used to account for all revenues and expenditures necessary to carry out basic governmental activities of the City that are not accounted for through other funds. For the City, the General Fund includes activities such as public protection, public works and facilities, parks and recreation, and community development.
The Home Loan Special Revenue Fund was established to account for all proceeds of grant revenues from the federal government under the First Time Home Buyer federal grant program and from the State of California’s CalHome grant program. The expenditures relate to payments made to eligible recipients for buying homes subject to fulfillment of conditions.
The Refuse Special Revenue Fund was established to account for monies collected on behalf of a franchise garbage collection company.
The Public Facilities Capital Projects Fund was established to account for all proceeds from traffic mitigation fees, whose purpose is to defray the actual costs of constructing improvements to mitigate traffic and circulation impacts resulting from proposed new development.

The City reports the following two major enterprise funds:
The Sewer Fund was established to account for the financial activity for the purpose of operation and maintenance of the City’s sewer system including the wastewater treatment plant. The costs of providing these services to the general public are financed or recovered through user charges. The Water Fund was established to account for the financial activity for the purpose of operation and maintenance of City’s water utility. The costs of providing these services to the general public are financed or recovered through user charges.

The City reports the following additional fund types:

Internal Service Fund account for operations that provide services to other departments or agencies of the City, or to other governments, on a cost-reimbursement basis for insurance.

Fiduciary Funds
Private Purpose Trust Fund accounts for the operations of the former redevelopment agency. 211

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
35 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Basis of Accounting and Measurement Focus
The government-wide, proprietary, and fiduciary funds financial statements except for Agency Funds (that have no measurement focus) are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time the liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property and sales taxes, grants, entitlements and donations. On the accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenues from sales tax are recognized when the underlying transactions take place. Revenues from grants, entitlements, and donations are recognized in the fiscal year in which all eligible requirements have been satisfied.

Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when susceptible to accrual (i.e., when they are "measurable and available"). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to pay liabilities of the current period. The City considers all revenues available if they are collected within 60 days after fiscal year-end. Expenditures are recorded when the related fund liability is incurred, except for debt service expenditures which are recognized when due, and certain compensated absences and claims and judgments which are recognized when the obligations are expected to be liquidated with expendable available financial resources. Capital asset acquisitions are reported as expenditures in governmental funds. Proceeds from long-term debt and capital leases are reported as other financing sources.

Property taxes, transient occupancy taxes, and interest are susceptible to accrual. Sales taxes collected and held by the state at fiscal year-end on behalf of the City are also recognized as revenue. Other receipts and taxes become measurable and available when cash is received by the City and are recognized as revenue at that time.

Entitlements and shared revenues are recorded at the time of receipt or earlier if the susceptible to accrual criteria are met. Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met.

D. Assets, Liabilities, and Equity

1. Deposits and Investments
In order to maximize the flexibility of its investment program and to aid in cash budgeting, the City pools the cash of all funds, except for monies deposited with fiscal agents in accordance with related bond indentures.

The cash and investments balance in each fund represents that fund’s equity share of the City’s cash and investment pool. As the City places no restrictions on the deposit or withdrawal of a particular fund’s equity in the pool, the pool operates like a demand deposit account for the participating funds.

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

In accordance with the State of California Government Code, the City adopts an investment policy annually that, among other things, authorizes types and concentrations of investments and maximum investment terms. 212

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
36 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Equity (Continued)

1. Deposits and Investments (Continued)
The City’s investments are carried at fair value. The fair value of equity and debt securities is determined based on sales prices or bid-and-asked quotations from SEC-registered securities exchanges or NASDAQ dealers. LAIF determines the fair value of 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, the City has defined cash and cash equivalents to be change and petty cash funds, equity in the City’s cash and investment pool, and restricted non-pooled investments with initial maturities of three months or less.

Investments are stated at fair value in accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools. Short-term investments are reported at cost, which approximates fair value. The fair values are based on quoted market prices, if available, or estimated using quoted market prices for similar securities. Securities traded on national or international exchanges are valued at the last reported sales price at current exchange rates. Interest, dividends, and realized and unrealized gains and losses, based on the specific identification method, are included in interest revenue when earned.

2. Receivables and Payables
Transactions between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as "due to/from other funds." Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances.” Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources.

The City's property taxes are levied on the first day of January by the County assessor, and are payable to the County tax collector in two installments. The first installment is due November 1st, and is delinquent after December 10th; the second installment is due February 1st and is delinquent after April 10th. Taxes become a lien on the property on January 1st, and on the date of the transfer of the title, and the date of new construction.

Article 13A of the California Constitution states: “The maximum amount of any ad valorem tax on real property shall not exceed one percent (1%) of the full cash value of such property. The one percent tax is to be collected by the Counties and apportioned according to law to the districts within the counties.” The City has elected under State law (TEETER) to receive all of the annual property assessments in three installments as follows:
55% in December, 40% in April and 5% in June.

GASB issued Statement No. 87 “Leases” to better meet the information needs of financial statements 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. 213

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
37 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Equity (Continued)

2. Receivables and Payables (Continued)
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.

3. Inventories and Prepaid Items
Inventories are valued at cost using the first-in/first-out (FIFO) method. The costs of governmental fund-type inventories are recorded as expenditures when consumed rather than when purchased.

Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items.

4. Capital Assets
Capital assets, which include property, plant, equipment and infrastructure assets, are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. As a phase 3 government under GASB Statement 34, the City has elected to restate its capital assets as of July 1, 2008, to report infrastructure assets acquired prior to June 30, 2003. The City has determined that it is preferable to report all City infrastructure to provide for more accurate reporting. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated assets are valued at the fair value of the assets on the date on which they were contributed. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend the assets’ lives are not capitalized. The City utilizes a capitalization threshold of $5,000.

Depreciation is charged to operations using the straight-line method over the estimated useful lives of the assets as follows:

Buildings and improvements 30 years
Vehicles 5 years
Machinery and equipment 5 to 15 years
Infrastructure 50 to 80 years

5. Compensated Absences
Depending upon length of employment, City employees earn vacation leave, sick leave, accrued holiday and compensated time which may be either used or accumulated until paid upon termination or retirement. Upon termination, the City is obligated to compensate employees for all earned but unused vacation days. Unused sick leave may be accumulated to 125 days. The earned but unused sick leave benefits are not payable in the event of employee termination but 25% of the unused accumulated sick leave is paid upon retirement of employees with more than twenty years of continued service. 214

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
38 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Equity (Continued)

5. Compensated Absences (Continued)
A liability is accrued for all earned but unused leave benefits in the government-wide and enterprise fund statements. This liability will be liquidated as either additional cash payments in the event of employee termination or as part of budgeted salary expenditures if used by employees as compensated leave time while still employed by the City. In the fund financial statements governmental funds accrue current liabilities for material vacation leave benefits due on demand to governmental fund employees that have terminated prior to fiscal year-end. Non-current amounts will be recorded as fund expenditures in the year in which they are paid or become due on demand to terminated employees.

6. Deferred outflows/inflows of resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to future periods and so will not be recognized as an outflow of resources (expense/ expenditure) until then. The City has deferred outflows from net pension liability In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to future periods and so will not be recognized as an inflow of resources (revenue) until that time. The City recognizes deferred inflow and outflows of resources pursuant to GASB Statement No. 68 and 71 regarding Pension. The City also recognizes deferred inflow of resources pursuant to GASB Statement No. 87 regarding leases receivable. The City also recognizes unavailable revenue, which is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenues from sources such as: property taxes, grant revenue, and long-term loan receivables. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available.

7. Long-term Obligations
In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statements of net position. Debt premiums and discounts are deferred and amortized over the life of the indebtedness using the straight line method. Notes payable are reported net of the applicable bond premium or discount.

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

GASB Statement No. 88 defines debt for purposes of disclosure in notes to financial statements as a liability that arises from a contractual obligation to pay cash (or other assets that may be used in lieu of cash) in one or more payments to settle an amount that is fixed at the date the contractual obligation is established. Additional essential information related to debt required to be disclosed includes unused lines of credit; assets pledged as collateral for the debt; and terms specified in debt agreements related to significant events of default with finance-related consequences, significant termination events with finance-related consequences, and significant subjective acceleration clauses.
215

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
39 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Equity (Continued)

8. Net Position
The government-wide financial statements utilize a net position presentation. Net position is categorized as net investment in capital assets, restricted, and unrestricted.

Net Investment In Capital Assets – This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction, or improvement of these assets reduce the balance in this category.

Restricted Net Position – This category presents external restrictions imposed by creditors, grantors, contributors, or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.

Unrestricted Net Position – This category represents net position of the City, not restricted for any project or other purpose.

When an expense is incurred for purposes for which both restricted and unrestricted resources are available, the City’s policy is to apply restricted resources first.

E. Use of Estimates
The preparation of 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 disclosures of contingent assets and liabilities at the date of the financial statements. Estimates also affect the reported amounts of revenues and expenses during the reporting period.

Actual results could differ from those estimates.

F. Fund Balance
In the fund financial statements, governmental funds report fund balance as nonspendable, restricted, committed, assigned, or unassigned based primarily on the extent to which the City is bound to honor constraints on how specific amounts can be spent. The City Council establishes, modifies or rescinds fund balance commitments and assignments by passage of an ordinance or resolution. • Nonspendable fund balance – amounts that cannot be spent because they are either (a) not spendable in form or (b) legally or contractually required to be maintained intact. • Restricted fund balance – amounts with constraints placed on their use that are either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. • Committed fund balance – amounts that can only be used for specific purposes determined by formal action of the City’s highest level of decision-making authority (the City Council) 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.
• Assigned fund balance – amounts that are constrained by the City’s intent to be used for specific purposes. The intent can be established at either the highest level of decision making, or by a body or an official designated for that purpose.
• Unassigned fund balance – the residual classification for the City’s funds that include amounts not contained in the other classifications.
216

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
40 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) G. Future Accounting Pronouncements
GASB Statements listed below will be implemented in future financial statements.

The provisions for Statement Number 91 “Conduit Debt Obligations” are effective for fiscal years beginning after December 15, 2021.

The provisions for Statement Number 94 “Public-Private and Public-Public Partnerships and Availability Payment Arrangements” are effective for fiscal years beginning after June 15, 2023.

The provisions for Statement Number 96 “Subscription-Based Information Technology Arrangements” are effective for fiscal years beginning after June 15, 2023.

The provisions for GASB Statement Number 99, “Omnibus 2022 Omnibus” are effective for fiscal year beginning after June 15, 2022, and 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 Number 101 “Compensated Absences” are effective for fiscal years beginning after December 15, 2023.

NOTE 2 - STEWARDPAGESHIP, COMPLIANCE, AND ACCOUNTABILITY A. Budgetary Information
The City Council adopts an Annual Budget no later than the second meeting of June of each year for the fiscal year commencing the following July 1. The City follows these procedures in establishing the budgetary data reflected in the financial statements:

1. During May of each fiscal year, the City Manager submits to the City Council a proposed operating budget for the next following fiscal year. The operating budget includes proposed revenues and expenditures.

2. After a review by the City Council, a public hearing is conducted and further comment is received from the City Council and the general public.

3. Upon completion of the hearings and modifications, if any, to the proposed budget, it is adopted by the City Council through passage of an appropriate resolution.

4. Generally, the budget is amended in the middle of the year and at the end of the fiscal year. All approved additional appropriations are added to the adopted budget and an amended budget is presented to the City Council, which adopts it after due review.

5. The City Manager is authorized to make transfers between operational expenditure categories within certain departments and funds.

6. City Council approval is required for all fund to fund transfers, department to department transfers, fund reserve to appropriations transfers, transfers for new revenue sources with offsetting appropriations, and for transfer to/from the capital expenditure category.
217

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
41 NOTE 2 - STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (Continued) B. Budget/USGAAP Reconciliation
No funds adopted project-length or budgetary basis budgets and, therefore, no schedule reconciling the amounts on the Combined Statement of Revenues, Expenditures, and Changes in Fund Balance-Budget to Actual to the amounts on the Combined Statement of Revenues, Expenditures, and Changes in Fund Balances has been prepared.

C. Excess of Expenditures over Appropriations
For the fiscal year ended June 30, 2023, the following funds had an excess of expenditures over appropriations.

Final Actual
Fund Budget Amount Excess
Nonmajor Governmental Funds:

SLESF Special Revenue Fund $ 10,800 $ 20,588 $ 9,788
Measure L Sales Tax Special Revenue Fund 8,154 8,154
Transportation Capital Projects Fund 21,623 21,623
Parks Development Impact Fees Capital Projects Fund 10,000 297,913 287,913 The Home Loan, Local Transportation, Asset Forfeiture, CDBG Grants, Public Safety Augmentation, Trench Cut, Transportation, and Covid Recovery funds did not adopt a budget.

D. Deficit Fund Equity
At June 30, 2023, the following funds had an accumulated deficit:

Fund Amount
Nonmajor Governmental Fund:

Transportation Capital Projects Fund (Fund 420, 425) $ 271,538 Nonmajor Proprietary Fund:

USF Community Center Fund (Fund 280) 6,152
Private Purpose Trust Fund:

RDA Successor Agency (Fund 520) 904,726
218

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
42 NOTE 3 – CASH AND INVESTMENTS
Cash and investments as of June 30, 2023 are classified in the accompanying financial statements as follows:

Statement of net position:

Cash and investments $ 34,699,584
Fiduciary funds:

Cash and investments 583,796
Total cash and investments $ 35,283,380
Cash and investments as of June 30, 2023 consist of the following:

Cash on hand $ 425
Deposits with financial institutions 32,647,450
Investments 2,635,505
Total cash and investments $ 35,283,380
A. Investments Authorized by the California Government Code and the City’s Investment Policy
The table below identifies the investment types that are authorized for the City of Hughson (City) 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.

Maximum Maximum
Maximum Percentage Investment
Maturity of Portfolio in One Issuer
Bonds issued by the City N/A None None
US Treasury Obligations 5 years None None
Federal Agency Issues 5 years None None
Negotiable Certificates of Deposit 5 years 30% None
Repurchase Agreements 1 year None None
Bankers' Acceptances 180 days 40% 30%
Medium Term Notes 5 years 30% None
Money Market Mutual Funds N/A None 10%
Commercial Paper 270 days 25% None
County Pool Investment Funds N/A None None
Local Agency Investment Fund (LAIF) N/A None $75 Million Collateralized Bank Deposits N/A None None
Mortgage Pass-through Securities 5 years 20% None
Shares of Beneficial Interest by a JPA N/A None None
Authorized Investment Type
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. 219

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
43 NOTE 3 – CASH AND INVESTMENTS (Continued)
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 Investment
Maturity of Portfolio in One Issuer
Local Agency Bonds N/A None None
U.S. Treasury Obligations N/A None None
State Obligations N/A None None
U.S. Government Agency Issues N/A None None
Money Market Mutual Fund N/A None None
Bankers Acceptances N/A None None
Commercial Paper 270 days None None
Certificates of Deposit N/A None None
Repurchase Agreements N/A None None
Investment Agreements N/A None None
Local Agency Investment Fund (LAIF) N/A None None
Authorized Investment Type
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.

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:
12 Months 13 to 24 25-60 More Than 60
Totals or Less Months Months Months
State Investment Pool (LAIF) 86,643 $ $ 86,643 -$ -$ $ - Certificates of Deposit 2,162,997 54,662 2,108,335
Medium Term Notes 385,865 385,865
$ 2,635,505 $ 86,643 54,662$ 2,494,20 $ 0 $ -
Remaining maturity (in Months)
Investment Type
D. 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.
220

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
44 NOTE 3 – CASH AND INVESTMENTS (Continued)
Minimum Exempt
Legal From Not
Investment Type Amount Rating Disclosure AAA AA A Rated State Investment Pool $ N/A -$ 86,643 $ - - $ $ - $ 86,643 Certificates of Deposit 2,162,997 N/A 2,162,997
Medium Term Notes N/A 385,865 385,865
Total $ 2,635,505 $ - $ - - $ 385,865 $ $ 2,249,640
Rating as of Fiscal Year End
E. Concentration of Credit Risk
The investment policy of the City contains limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. There are no investments in any one issuer (other than money market) that represent 5% or more of total City investments.

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 governmental 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 City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

As of June 30, 2023, all of the City’s deposits with financial institutions in excess of federal depository insurance limits were held in collateralized accounts.

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 Measurements
The City categorizes its fair value measurements within the fair value hierarchy establish by generally accepted accounting principles. 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 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 did not have any investments applicable to recurring fair value measurements as of June 30, 2023. 221

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
45 NOTE 4 – INTERFUND TRANSACTIONS
A. Interfund Receivables and Payables
During the course of normal operations, numerous transactions occur between individual funds that may result in amounts owed between funds. Those related to goods and services type transactions are classified as “due to and from other funds”. The following presents a summary of current interfund balances at June 30, 2023:

Amount Amount
Major Governmental Fund: Nonmajor Governmental Fund:

General Fund $ 446,077 Transportation Capital Projects Fund $ 265,628 Nonmajor Enterprise Fund:

USF Community Center Fund 180,449
Totals $ 446,077 Totals $ 446,077
Receivable Fund Payable Fund
B. Transfers between Funds
Transfers are indicative of funding for capital projects, lease payments or debt service, subsidies of various City operations, and re-allocations of special revenues. All interfund transfers between individual governmental funds have been eliminated on the government-wide statements. The following schedule briefly summarizes the City’s transfer activity for the fiscal year ended June 30, 2023:

Transfers-in Transfers-out
Major Governmental Funds:

General Fund 236,746 $ $ 133,459
Major Enterprise Funds:

Water Fund 185,482 190,482
Sewer Fund 875,986 880,986
Nonmajor Governmental Funds:

Gas Tax Special Revenue Fund 46,600
Vehicle Abatement Special Revenue Fund 20,000
Lighting and Landscaping Special Revenue Fund 25,042
Benefit Assessment Special Revenue Fund 10,945
IT Reserve Special Revenue Fund 15,000
CFD Special Revenue Fund 9,450
Nonmajor Enterprise Funds:

Community Center Operations Fund 3,750
Totals $ 1,316,964 $ 1,316,964
Fund
222

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
46 NOTE 5 – CAPITAL ASSETS
Capital Asset activity for the fiscal year ended June 30, 2023 was as follows:

Balance at Balance at
June 30, 2022 Additions Deletions Transfers June 30, 2023 Governmental activities:

Capital assets, not being depreciated:

Land $ 9,497,612 $ - $ - $ 9,497,612 - $
Rights of ways 2,777,617 2,777,617
Construction in progress 106,569 393,486 500,055
Total capital assets, not being depreciated 12,381,798 12,775,284 393,486 Capital assets, being depreciated:

Buildings (674,709) (15,172) (689,881)
Improvements (2,197,770) (236,849) (2,434,619)
Equipment (574,163) (54,920) (629,083)
Machinery (241,902) (241,902)
Rolling stock (10,915) (518,379) (529,294)
Infrastructure (5,848,124) (274,515) (6,122,639)
Total accumulated depreciation (10,055,047) (592,371) (10,647,418) Total capital assets, being depreciated, net 13,078,591 (592,371) 12,486,220 Governmental activities capital assets, net 25,460,389 $ (198,885) $ -$ $ 25,261,504 - $ Balance at Balance at
Business-type activities: June 30, 2022 Additions Deletions Transfers June 30, 2023 Capital assets, not being depreciated:

Land $ 18,108,769 $ - $ - $ 18,108,769 - $
Construction in progress 9,985,818 2,491,984 12,477,802 Total capital assets, not being depreciated 28,094,587 2,491,984 30,586,571 Capital assets, being depreciated:

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
47 NOTE 5 – CAPITAL ASSETS (Continued)
Depreciation
Depreciation expense was charged to governmental functions as follows:

General Government $ 62,496
Public Works 285,430
Parks and Recreation 244,445
Total depreciation expense – governmental functions $ 592,371 Depreciation expense was charged to business-type functions as follows:

Sewer $ 1,025,362
Water 198,180
Community Facilities 24,176
Total depreciation expense – business-type functions $ 1,247,718 NOTE 6 – NOTES RECEIVABLE
The City has established a number of housing assistance loan programs using HOME Investment Partnerships Program grant funds. These loans consist of several loans for first-time home buyers assistance and home rehabilitation assistance loans for qualified persons. The City also utilizes Community Development Block Grant (CDBG) to provide business assistance loans and home rehabilitation loans to qualified persons.

NOTE 7 – LONG-TERM LIABILITIES
The following is a schedule of long-term liabilities for Governmental Activities and Business-type Activities for the fiscal year ended June 30, 2023:

Balance at Balance at Due Within
June 30, 2022 Additions Repayments June 30, 2023 One Year Governmental Activities:

Compensated absences 125,421 $ 27,576$ $ (25,251) $ 127,746 30,000$ Total $ 125,421 $ 27,576 $ (25,251) $ 127,746 $ 30,000
Business-type Activities:

Compensated absences 88,056 $ 45,251$ $ (45,251) $ 88,056 $ 30,000 Debt from direct borrowings and direct placements
Installment note payable - Water 644,244 (152,876) 491,368 152,876 CSWRCB Revolving Loan (489,307) 10,182,917 9,693,61 0 489,307 Total $ 10,915,217 45,251$ $ (687,434) $ 10,273,034 $ 672,183 224

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
48 NOTE 7 – LONG-TERM LIABILITIES (Continued)

1. Business -type Activities – Direct Borrowings and Placements of Debt - Installment Notes Payable
On February 27, 2006 the City executed an installment note agreement with Municipal Finance Corporation for the acquisition and construction of a 750,000 gallon water storage tank to meet fire flow requirements and pledged the City’s Water Fund as the specific revenue source for the repayment of the note. The note bears interest at 3.4%, with principal payments varying from $37,010 to $85,287, payable semi-annually beginning September 29, 2006, and continuing until March 29, 2026. The balance outstanding at June 30, 2023 is $491,368.

In the event of a default the full outstanding balance of the note immediately becomes due and payable.

Annual debt service requirements for the Installment Notes Payable are shown below:

Fiscal Year
Ended June 30, Principal Interest Total
2024 158,118 $ 15,355 $ 173,473 $
2025 163,540 9,933 173,473
2026 169,710 4,326 174,036
$ 491,368 $ 29,614 $ 520,982
Installment Notes Payable - Water

2. Business -type Activities - Direct Borrowings and Placements of Debt - California State Water Resources Control Board Revolving Loan
On September 10, 2009, the City entered into a project finance agreement with the California State Water Resource Control Board (Water Control Board) and pledged the City’s Water Fund as the specific revenue source for the repayment of the loan. Through the use of ARRA funds, the Water Control Board provided funding assistance in the amount of $23,100,000 for the rehabilitation and upgrade of the wastewater treatment plant. The City must repay the project funds at an interest rate of 1% per annum. This Loan was restructured during the fiscal year ended June 30, 2021, to extend the payment period by 10 years. The term of the agreement is now June 16, 2009, to June 7, 2041. The balance outstanding at June 30, 2023 is $9,693,610.

In the event of a default, the full outstanding balance of the loan immediately becomes due and payable.

Annual debt service requirements for the CSWRCB Loan are shown below:

Fiscal Year
Ended June 30, Principal Interest Total
2024 $ 494,200 $ - $ 494,200
2025 499,142 499,142
2026 504,133 504,133
2027 509,175 509,175
2028 514,267 514,267
2028-2032 2,649,508 2,649,508
2033-2037 2,784,660 2,784,660
2038-2041 1,738,525 1,738,525
$ 9,693,610 $ - $ 9,693,610
CSWRCB Loan
225

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
49 NOTE 7 – LONG-TERM LIABILITIES (Continued)

3. Compensated Absences
The City’s policy relating to compensated absences is described in Note (1). Compensated absences are liquidated primarily by the general fund and proprietary funds. The total amount outstanding at June 30, 2023, was $127,746 for governmental activities and $88,056 for business-type activities.

NOTE 8 – RISK MANAGEMENT
Central San Joaquin Valley Risk Management Authority
The City participates with other public entities in a joint exercise of powers agreement which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.The City is covered for the first $1,000,000 of each general liability claim and $500,000 of each workers’ compensation claim through the CSJVRMA. The City has the right to receive dividends or the obligation to pay assessments based on a formula which, among other expenses, charges the City’s account for liability losses under $10,000 and worker’s compensation losses under $10,000.

The CSJVRMA participates in an excess pool which provides general liability coverage from $1,000,000 to $10,000,000. The CSJVRMA participates in an excess pool which provides workers’ compensation coverage from $350,000 to $500,000 and purchases excess insurance above the $500,000 to the statutory limit. The CSJVRMA is a consortium of fifty-five (55) cities in the San Joaquin Valley of California. It was established under the provisions of California Government Code Section 6500 et seq. The CSJVRMA is governed by a Board of Directors, which meets 3-4 times per year, consisting of one member appointed by each member city. The day-today business is handled by a management group employed by the CSJVRMA.

NOTE 9 – PROPRIETARY FUNDS INFORMATION
The City maintains four enterprise funds. The Water and Sewer funds account for the provision of basic utility services to all citizens. The Community Center Operations fund and USF Community Center fund are utilized to maintain the operations and maintenance of the City’s community center.

NOTE 10 – COMMITMENTS AND CONTINGENCIES
Operating Leases
In June 2017, the Governmental Accounting Standards Board (GASB) issued GASB Statement No. 87, Leases. The statement enhances the relevance and consistency of reporting for the Hospital Enterprise Fund’s leasing activities by establishing requirements for lease accounting based on the principle that leases are financings of underlying right-to-use assets. A lessee is required to recognize a lease liability and intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and deferred inflow of resources. The City adopted this guidance for the fiscal year ended June 30, 2022. The City has one lease recorded as lessor and no leases where the City is a lessee. There were no additional leases recognized during the fiscal year ended June 30, 2023.

Claims Liability
The City is subject to litigation arising in the normal course of business. In the opinion of the City’s management, there is no pending litigation that is likely to have a material adverse effect on the financial position of the City.
226

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
50 NOTE 11 – OTHER POST EMPLOYMENT BENEFITS
The City does not offer any other post-employment benefits.

NOTE 12 – 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.

A. General Information about the Pension Plan
Plan Descriptions - All qualified employees are eligible to participate in the City’s separate Safety (police and fire) and Miscellaneous (all other) Plans, cost sharing defined benefit pension plans administered by the California Public Employees' Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plans are established by State statute and Local Government 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.

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

The Plans’ provisions and benefits in effect at June 30, 2023, are summarized as follows:

City Safety Plan
Hire date
Prior to January
1, 2013
On or after January
1, 2013
Prior to January 1,
2013
Benefit formula 2.7% @ 55 2% @ 62 3.0% @ 50
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 55 62 50
Monthly benefits, as a % of eligible compensation 2% to 2.7% 2.00% 3.0% Required employee contribution rates 8% 6.25% n/a
Required employer contribution rates 11.634% 6.555% n/a City Misc Plan
227

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
51 NOTE 12 – PENSION PLAN (Continued)
A. General Information about the Pension Plan (Continued) 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 both 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 fiscal 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.

B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2023, the City reported net pension liabilities for its proportionate share of the net pension liability of the Plan as follows:

Misc. Plan Safety Plan
$ 948,734 3,006,200 $
Proportionate Share of Net Pension
Liability
The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability.

The net pension liability of the Plan is measured as of June 30, 2022, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2021 rolled forward to June 30, 2022 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, 2021 and 2022 was as follows:

City Miscellaneous City Safety
Plan Plan
Proportion - June 30, 2021 0.08612% 0.01689%
Proportion - June 30, 2022 0.06425% 0.01381%
Change - Increase (Decrease) -0.02187% -0.00308%
228

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
52 NOTE 12 – PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
For the fiscal year ended June 30, 2023, the City recognized pension expense of $330,474. At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Deferred
Outflows of Inflows of
Resources Resources
Pension contributions subsequent to measurement date 408,725 $ -$ Net differences between projected and actual earnings
on pension plan investments 700,474
Differences based on actual experience 48,899
Differences based on change of assumptions 403,709
Differences between actual vs proportionate contribution (171,765) Adjustment due to differences in proportions 6,483 (284,324) Total 1,568,290 $ (456,089) $
$408,725 reported as deferred outflows of resources 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, 2024.

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:

Fiscal Year
Ended June 30,
2024 121,172 $
2025 99,399
2026 54,713
2027 428,192
Total $ 703,476
The City’s net pension liability for each Plan is measured as the total pension liability, less the pension plan's fiduciary net position. The net pension liability of each of the Plans is measured as of June 30, 2022, using an annual actuarial valuation as of June 30, 2021 rolled forward to June 30, 2022 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.
229

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
53 NOTE 12 – PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Actuarial Assumptions - The total pension liabilities in the June 30, 2021 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, 2021 valuation were based on the results of an actuarial experience study for the fiscal years 1997 to 2021, including updates to salary increase, mortality, and retirement rates. The experience study report can be obtained at CalPERS’ website under Forms and Publications.

Discount Rate - The discount rate used to measure the total pension liability (asset) for PERF C was 6.90%.

The projection of cash flows used to determine the discount rate assumed the contributions from plan members will be made at the current member contribution rate 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 (asset).

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

In determining the long-term expected rate of return, CalPERS took into account both short-term and longterm market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds' asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach.

Miscellaneous Safety
Valuation Date June 30, 2021 June 30, 2021
Measurement Date June 30, 2022 June 30, 2022
Actuarial Cost Method
Actuarial Assumptions:

Discount Rate 6.90% 6.90%
Inflation 2.30% 2.30%
Payroll Growth 3.00% 3.00%
Projected Salary Increase 3.30%-14.20% (1) 3.30%-14.20% (1) Investment Rate of Return 7.50% (2) 7.50% (2)
Mortality
Entry-Age Normal Cost Method
Derived using CalPERS' Membership Data for
all Funds
230

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
54 NOTE 12 – PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
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.

The table below reflects the 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 rates of return are net of administrative expenses.

Assumed Asset Real Return
Asset class Allocation Years 1 - 101,2
Global equity - cap weighted 30.00% 4.45%
Global equity - non-cap weighted 12.00% 3.84%
Private equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed securities 5.00% 0.50%
Investment grade corporates 10.00% 1.56%
High yield 5.00% 2.27%
Emerging market debt 5.00% 2.48%
Private debt 5.00% 3.57%
Real assets 15.00% 3.21%
Leverage -5.00% -0.59%
1 An expected inflation of 2.30% used for this period
2 Figures are based on the 2021-2022 Asset Liability Management Study Sensitivity of the Net Pension Liability to Changes in the Discount Rate -The following presents the net pension liability of the Local Government for each Plan, calculated using the discount rate for each Plan, as well as what the City's net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower or 1 percentage point higher than the current rate:

Miscellaneous Safety
1% Decrease 5.90% 5.90%
Net Pension Liability $ 4,435,163 $ 1,405,088
Current Discount Rate 6.90% 6.90%
Net Pension Liability $ 3,006,200 $ 948,734
1% Increase 7.90% 7.90%
Net Pension Liability $ 1,830,518 $ 575,768
Pension Plan Fiduciary Net Position - Detailed information about each pension plan's fiduciary net position is available in the separately issued CalPERS financial reports. 231

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
55 NOTE 13 - SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California.

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 units until they are distributed to other units of state and local government. On January 10, 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 2012-04.

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 of the date of the dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments). 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.

A. Long-term debt of the Successor Agency as of June 30, 2023, consisted of the following:

Balance Balance Due within
June 30, 2022 Additions Deletions June 30, 2023 one year Tax Allocation Bonds $ 2,075,000 $ (110,000) - $ $ 1,965,000 $ 110,000 Original Issuance Discount (35,581) 2,372 (33,209) (2,372) Totals $ 2,039,419 $ (107,628) - $ $ 1,931,791 $ 107,628 Tax Allocation Bonds – Series 2006
The former redevelopment agency issued $3,200,000 of tax allocation refunding bonds on February 1, 2006. The principal balance outstanding at June 30, 2023 was $1,965,000. The remaining annual debt service requirements as of June 30, 2023 are as follows:

Fiscal Year
Ended June 30, Principal Interest Total
2024 110,000 $ $ 72,300 $ 182,300
2025 115,000 68,925 183,925
2026 120,000 65,400 185,400
2027 120,000 61,800 181,800
2028 125,000 57,500 182,500
2029-2033 550,000 177,000 727,000
2034-2037 825,000 85,100 910,100
$ 1,965,000 $ 588,025 $ 2,553,025
2006 Tax Allocation Bonds
232

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
56 NOTE 13 - SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (Continued)
B. Capital assets of the Successor Agency as of June 30, 2023 consisted of the following:

June 30, 2022 June 30, 2023
Balance Additions Deletions Balance
Capital assets, being depreciated:

Buildings and Improvements $ 795,929 -$ $ - $ 795,929
Infrastructure 47,930 47,930
Total capital assets, being depreciated 843,859 843,859 Less accumulated depreciation for:

Buildings and Improvements (336,977) (26,531) (363,508) Infrastructure (14,385) (959) (15,344)
Total accumulated depreciation, net (351,362) (27,490) (378,852) Total capital assets, net $ 492,497 $ (27,490) $ - $ 465,007 NOTE 14 – PRIOR PERIOD ADJUSTMENTS
A prior period adjustment was made in General Fund and statement of activities in the amount of $141,688 due to an understatement of accounts receivable in the prior fiscal year.

A prior period adjustment was made in the CFD Special Revenue Fund and statement of activities in the amount of $(7,256) due to an overstatement of accounts receivable in the prior fiscal year.

A prior period adjustment was made in the Covid Recovery Special Revenue Fund and statement of activities in the amount of $61,704 due to an understatement of accounts receivable in the prior fiscal year.

A prior period adjustment was made in the Public Facilities Capital Projects Fund and statement of activities in the amount of $(12,236) due to an overstatement of accounts receivable in the prior fiscal year. 233

REQUIRED SUPPLEMENTAL INFORMATION
234
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues
Property Taxes 1,257,120 $ 1,257,120 $ 1,276,181 $ 19,061 $ Sales and Use Taxes 1,106,542 1,106,542 1,296,293 189,751 Business License Taxes 26,000 26,000 22,229 (3,771)
Other Taxes 140,000 140,000 134,534 (5,466)
Licenses and Permits 260,400 260,400 195,259 (65,141)
Fines and Forfeitures 35,300 35,300 36,632 1,332
Interest 5,894 5,894
Charges for Services 250,610 250,610 209,512 (41,098)
Intergovernmental 20,500 20,500 30,010 9,510
Other 607,200 607,200 464,808 (142,392)
Total Revenues 3,703,672 3,703,672 3,671,352 (32,320)
Expenditures
Current
General Government 1,526,529 1,526,529 1,287,053 239,476 Public Safety 1,853,877 1,853,877 1,798,345 55,532
Public Works 410,571 410,571 328,792 81,779
Parks and Recreation 141,814 141,814 166,817 (25,003)
Total Expenditures 3,932,791 3,932,791 3,581,007 351,784 Excess (Deficiency) of Revenues Over
(Under) Expenditures (229,119) (229,119) 90,345 319,464 Other Financing Sources (uses):

Transfers In 484,179 484,179 236,746 (247,433)
Transfers Out (170,743) (170,743) (133,459) 37,284
Total Other Financing Sources (Uses) 313,436 313,436 103,287 (210,149) Net Change in Fund Balance 84,317 84,317 193,632 109,315 Fund Balance - July 1, 2022 4,864,801 4,864,801 4,864,801 Prior Period Adjustments1 141,688 141,688
Fund Balance - July 1, 2022, Restated 4,864,801 4,864,801 5,006,489 141,688 Fund Balance - June 30, 2023 $ 4,949,118 $ 4,949,118 $ 5,200,121 $ 251,003 1 See Note 14 for more information regarding these prior period adjustments.

FOR THE FISCAL YEAR ENDED JUNE 30, 2023
Budgeted Amounts

CITY OF HUGHSON

SCHEDULE OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES

BUDGET AND ACTUAL

GENERAL FUND
57 235
Variance with
Final Budget
Original Final Actual Positive (Negative)
Revenues
Interest $ - $ - $ 39 $ 39
Charges for Services 935,000 935,000 911,927 (23,073)
Total Revenues 935,000 935,000 911,966 (23,034)
Expenditures
Current:

Public Works 935,000 935,000 920,107 14,893
Total Expenditures 935,000 935,000 920,107 14,893
Net Change in Fund Balance (8,141) (8,141)
Fund Balance - July 1, 2022 86,589 86,589 86,589
Fund Balance - June 30, 2023 $ 86,589 $ 86,589 $ 78,448 $ (8,141) FOR THE FISCAL YEAR ENDED JUNE 30, 2023
Budgeted Amounts

CITY OF HUGHSON

SCHEDULE OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES

BUDGET AND ACTUAL

REFUSE SPECIAL REVENUE FUND
58 236

CITY OF HUGHSON

REQUIRED SUPPLEMENTAL INFORMATION
JUNE 30, 2023
59 Cost Sharing Defined Benefit Pension Plans
Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years* Notes to Schedule
Change in Benefit Terms: The figures above do not include any liability impact that may have resulted from plan changes which occurred after June 30, 2013 as they have minimal cost impact. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a Golden Handshakes).

Change in Assumptions: In 2017, the accounting discount rate reduced from 7.65% to 7.15%.

In 2023, the accounting discount rate reduced from 7.15% to 6.90%. *Fiscal year 2015 was the 1st year of implementation, therefore only nine years are shown.

June 30, 2022 June 30, 2023
Proportion of net pension liability 0.041190% 0.034239% Proportionate share of NPL 2,227,866 $ 3,954,934 $
Covered payroll $ 1,089,512 $ 1,125,122
Proportionate share of NPL
as a percentage of covered payroll 204.48% 351.51%
Plan fiduciary net position as percentage of
total pension liability 81.93% 71.31%
Plan's Proportionate Share of Aggregate
Employer Contributions $ 386,016 $ 408,725
June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 Proportion of net pension liability 0.032040% 0.032110% 0.031920% 0.316500% 0.031830% 0.032410% 0.028550% Proportionate share of NPL 3,486,050 $ 3,290,773 $ 3,076,140 $ 3,139,177 $ 2,754,347 $ 2,224,303 $ 1,776,561 $ Covered payroll $ 1,038,083 $ 996,425 $ 905,888 $ 915,771 $ 920,504 $ 826,736 $ 838,193 Proportionate share of NPL
as a percentage of covered payroll 335.82% 330.26% 339.57% 342.79% 299.22% 269.05% 211.95% Plan fiduciary net position as percentage of
total pension liability 71.28% 72.72% 73.29% 73.11% 76.65% 70.45% 72.11% Plan's Proportionate Share of Aggregate
Employer Contributions $ 368,005 345,188 $ 329,044 $ $ 294,112 263,559$ $ 246,360 $ 204,788 237

CITY OF HUGHSON

REQUIRED SUPPLEMENTAL INFORMATION
JUNE 30, 2023
60 Cost Sharing Defined Benefit Pension Plans
Schedule of Contributions – Last 10 Years*
Notes to Schedule
*Fiscal year 2015 was the 1st year of implementation, therefore only nine years are shown.

June 30, 2022 June 30, 2023
Contractual required contribution (actuarially
determined) $ 386,016 $ 408,725
Contributions in relation to the actuarially
determined contributions (386,016) (408,725)
Contribution deficiency (excess) $ - $ -
Covered payroll $ 1,038,083 $ 1,089,512
Contributions as a percentage of covered
payroll 37.19% 37.51%
June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 Contractual required contribution (actuarially
determined) 345,188 $ 293,617$ 270,473$ $ 242,574 $ 219,201 $ 179,701 $ 149,901 Contributions in relation to the actuarially
determined contributions (345,188) (293,617) (270,473) (242,574) (219,201) (179,701) (149,901) Contribution deficiency (excess) $ - -$ $ - -$ -$ -$ $ - Covered payroll $ 996,425 905,888$ 915,771$ $ 920,504 $ 826,736 $ 838,193 $ 826,114 Contributions as a percentage of covered
payroll 34.64% 32.41% 29.54% 26.35% 26.51% 21.44% 18.15% Actuarial Cost Method Entry Age Normal
Amortization Method/Period For detail, see June 30, 2012 Funding Valuation Report Assets Valuation Method Actuarial Value of Assets. For details, see June 30, 2012 Funding Valuation Report.

Inflation 2.30%
Salary Increases Varies by Entry Age and Service
Payroll Growth 3.00%
Investment Rate of Return 6.90% Net of Pension Plan Investment and Administrative Expenses; includes Inflation.

Retirement Age The probabilities of Retirement are based on the 2010 CalPERS Experience Study for the period from 1997 to 2007.

Mortality The probabilities of mortality are based on the 2010 CalPERS Experience Study for the period from 1997 to 2007. Preretirement and Post-retirement mortality rates included 5 years of projected mortality improvement using Scale AA published by the Society of Actuaries.
238

OTHER SUPPLEMENTAL INFORMATION
239
Variance with
Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest - $ $ 1,225 $ 1,225
Charges for Services 290,000 220,282 (69,718)
Total Revenues 290,000 221,507 (68,493)
Expenditures:

Current:

General Government 1,150 10,000 8,850
Total Expenditures 10,000 1,150 8,850
Net Change in Fund Balance 280,000 220,357 (59,643)
Fund Balance - July 1, 2022 2,170,470 2,170,470
Prior Period Adjustment (12,236) (12,236)
Fund Balance - July 1, 2022, Restated 2,158,234 2,170,470 (12,236) Fund Balance - June 30, 2023 2,450,470 $ 2,378,591 $ (71,879) $ Final

CITY OF HUGHSON

PUBLIC FACILITIES CAPITAL PROJECTS FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
61 240
62 This page left intentionally blank
241
63 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.
______________________________
The Asset Forfeiture Fund was established to account for monies received from asset seizures in the City’s jurisdiction. The monies are to be spent on police protection and enforcement.

The Gas Tax Fund was established to account for state gas tax revenues based on population.

The revenues may be expended only for street and road repair, maintenance, design, construction, and traffic signal design and installation.

The Vehicle Abatement Fund was established to account for vehicle abatement fees, revenues, and expenditures.

The CDBG Rehab Fund was established to account for federal grants under the Housing and Community Development Act, to assist low and moderate income groups in obtaining loans to rehabilitate or revitalize their homes.

The CDBG Grants Fund was established to account for federal planning grants under the Housing and Community Development Act.

The Community Enhancement Fund was established to bridge the gap between old development and new development where Landscaping and Lighting Districts are not set up.

The Local Transportation Fund was established to account for revenues received and expenditures made for traffic improvements.

The Storm Drain Fund was established to account for storm drain revenues.

The SLESF Fund established to account for revenues received and expenditures made for Special Law Enforcement Services.
242
64 The Lighting and Landscaping Fund was established to account for the lighting and landscaping of specified zones in the City.

The Benefit Assessment Fund was established to account for assessments applied to certain districts within the City.

The Trench Cut Fund was established to account for trench cutting costs to be paid with specified charges designed for that specific use.

The Public Safety Realignment Fund was established to account for public safety costs to be paid from a special intergovernmental funding source.

The IT Reserve Fund was established to account for amounts set aside and transferred from all City funds for future IT upgrades.

The Measure L Sales Tax Fund was established to account for Measure L sales tax revenues and expenditures.

The SB-1 Roads Fund was established to account for SB-1 roads funds received from the State.

The Disability Access and Education Fund was established to account for fees per SB 1186 that are applied to the sale of business licenses and renewals.

The CFD Fund was established to account for various CFDs within the City.

The Covid Recovery Fund was established to account for American Recovery Plan Act funds.

CAPITAL PROJECTS FUNDS
______________________________
Capital projects funds are used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds and trust funds. ______________________________
The Transportation Fund was established to account for street reconstruction.

The Municipal Park Fund was established to account for future expansion of City parks.

The Parks Development Impact Fees Fund was established to account for developer assessments on new home construction, with the monies to be used for construction of parks. 243
65 This page left intentionally blank
244
Asset Gas Vehicle CDBG CDBG
Forfeiture Tax Abatement Rehab Grants
Assets
Cash and Investments 1,660$ 372,263 $ 45,989 $ 442,028$ $ 93,999 Accounts Receivable 16,842 16,545
Loans Receivable 98,348
Total Assets 389,105 1,660 62,534 540,376 93,999
Liabilities
Accounts Payable 2,690
Unearned Revenue
Due to Other Funds
Total Liabilities 2,690
Total Liabilities 2,690
Fund Balances (Deficits)
Restricted 386,415 1,660 62,534 540,376 93,999
Unassigned
Total Fund Balances (Deficits) 386,415 1,660 62,534 540,376 93,999 Total Liabilities and Fund Balances 1,660$ 389,105 $ 62,534 $ 540,376$ $ 93,999

CITY OF HUGHSON

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
June 30, 2023
Special Revenue Funds
66 245
Community Local Storm Lighting and Benefit Trench
Enhancement Transportation Drain SLESF Landscaping Assessment Cut $ 281,785 $ 64,890 853,999$ $ 537,708 $ 209,883 $ 375,942 $ 222,094 342 65,271
281,785 64,890 854,341 602,979 209,883 375,942 222,094
380 3,378 892
380 3,378 892
380 3,378 892
281,785 64,890 854,341 602,599 206,505 375,050 222,094
281,785 64,890 854,341 602,599 206,505 375,050 222,094
$ 281,785 $ 64,890 854,341$ $ 602,979 $ 209,883 $ 375,942 $ 222,094 Continued
Special Revenue Funds
67 246
Public Safety IT Measure L Disability Access
Realignment Reserve Sales Tax SB-1 Roads and Education
Assets
Cash and Investments $ 35,722 122,278$ $ 1,678,073 542,414$ $ 5,044 Accounts Receivable 122,104 15,012 168
Loans Receivable
35,722 122,278 1,800,177 557,426 5,212
Liabilities
Accounts Payable 644 780
Unearned Revenue
Due to Other Funds
Total Liabilities 644 780
Total Liabilities 644 780
Fund Balances (Deficits)
Restricted 35,722 122,278 1,799,533 556,646 5,212
Unassigned
Total Fund Balances (Deficits) 35,722 122,278 1,799,533 556,646 5,212 Total Liabilities and Fund Balances $ 35,722 122,278$ $ 1,800,177 557,426$ $ 5,212

CITY OF HUGHSON

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
June 30, 2023
(CONTINUED)
Special Revenue Funds
68 247
Total
Parks Nonmajor
Covid Municipal Development Governmental
CFD Recovery Transportation Park Impact Fees Funds
$ 37,206 $ 1,089,365 $ - 682,153$ $ 582,043 $ 8,276,538 236,284
98,348
37,206 1,089,365 682,153 582,043 8,611,170
8,508 5,910 5,482 28,664
1,019,153 1,019,153
265,628 265,628
1,027,661 271,538 5,482 1,313,445
1,027,661 271,538 5,482 1,313,445
37,206 682,153 576,561 7,507,559
61,704 (271,538) (209,834)
37,206 61,704 (271,538) 682,153 576,561 7,297,725
$ 37,206 $ 1,089,365 $ - 682,153$ $ 582,043 $ 8,611,170 Capital Projects Funds
69 248
Asset Gas Vehicle CDBG CDBG
Forfeiture Tax Abatement Rehab Grants
Revenues:

Interest $ - $ 245 $ - $ 308 $ -
Charges for Services 42,316
Intergovernmental 193,596
Special Assessments
Other 1,071
Total Revenues 193,841 42,316 1,379
Expenditures:

Current:

Parks and Recreation
Public Safety
Public Works 77,556
Capital Outlay
Total Expenditures 77,556
Excess (Deficiency) of Revenues
over (Under) Expenditures 116,285 42,316 1,379
Other Financing Sources (Uses):

Transfers In
Transfers Out (46,600) (20,000)
Total Other Financing
Sources (Uses) (46,600) (20,000)
Net Change in Fund Balances 69,685 22,316 1,379
Fund Balances - July 1, 2022 1,660 316,730 40,218 538,997 93,999 Prior Period Adjustments
Fund Balances - July 1, 2022, Restated 1,660 316,730 40,218 538,997 93,999 Fund Balances - June 30, 2023 $ 1,660 $ 386,415 $ 62,534 $ 540,376 $ 93,999 1 See Note 14 for more information regarding these prior period adjustments.

CITY OF HUGHSON

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
For the Fiscal Year Ended June 30, 2023
Special Revenue Funds
70 249
Local
Community Transportation Storm Lighting and Benefit Trench Enhancement Fund Drain SLESF Landscaping Assessment Cut $ 194 $ - $ 599 $ 367 $ - $ - $ -
30,240 95,126
165,960
206,466 108,790
30,434 95,725 166,327 206,466 108,790
20,588
31,132 170,130 56,293
31,132 20,588 170,130 56,293
30,434 64,593 145,739 36,336 52,497
(25,042) (10,945)
(25,042) (10,945)
30,434 64,593 145,739 11,294 41,552
251,351 64,890 789,748 456,860 195,211 333,498 222,094
251,351 64,890 789,748 456,860 195,211 333,498 222,094
$ 281,785 $ 64,890 $ 854,341 $ 602,599 $ 206,505 $ 375,050 $ 222,094 Continued
Special Revenue Funds
71 250
Public Safety IT Measure L Disability Access
Realignment Reserve Sales Tax SB-1 Roads and Education
Revenues:

Interest $ - $ 80 $ 1,998 $ - $ -
Charges for Services 1,077
Intergovernmental 491,318 160,653
Special Assessments
Other
Total Revenues 80 493,316 160,653 1,077
Expenditures:

Current:

Parks and Recreation
Public Safety
Public Works
Capital Outlay 10,844 8,154 74,401
Total Expenditures 10,844 8,154 74,401
Excess (Deficiency) of Revenues
over (Under) Expenditures (10,764) 485,162 86,252 1,077 Other Financing Sources (Uses):

Transfers In 15,000
Transfers Out
Total Other Financing
Sources (Uses) 15,000
Net Change in Fund Balances 4,236 485,162 86,252 1,077
Fund Balances - July 1, 2022 35,722 118,042 1,314,371 470,394 4,135 Prior Period Adjustments
Fund Balances - July 1, 2022, Restated 35,722 118,042 1,314,371 470,394 4,135 Fund Balances - June 30, 2023 $ 35,722 $ 122,278 $ 1,799,533 $ 556,646 $ 5,212 1 See Note 14 for more information regarding these prior period adjustments.

CITY OF HUGHSON

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
For the Fiscal Year Ended June 30, 2023
(CONTINUED)
Special Revenue Funds
72 251
Total
Parks Nonmajor
Covid Municipal Development Governmental
CFD Recovery Transportation Park Impact Fees Funds
$ - $ - $ - $ 471 $ 453 $ 4,715
59,730 80,010 308,499
667,147 8,019 1,686,693
19,199 334,455
1,071
19,199 667,147 8,019 60,201 80,463 2,335,433
110,479 110,479
20,588
1,076 53,323 389,510
503,345 21,623 297,913 916,280
1,076 667,147 21,623 297,913 1,436,857
18,123 (13,604) 60,201 (217,450) 898,576
15,000
(9,450) (112,037)
(9,450) (97,037)
8,673 (13,604) 60,201 (217,450) 801,539
35,789 (257,934) 621,952 794,011 6,441,738
(7,256) 61,704 54,448
28,533 61,704 (257,934) 621,952 794,011 6,496,186
$ 37,206 $ 61,704 $ (271,538) $ 682,153 $ 576,561 $ 7,297,725 Capital Project Funds
73 252
Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest - $ $ 245 $ 245
Intergovernmental 205,833 193,596 (12,237)
Total Revenues 205,833 193,841 (11,992)
Expenditures:

Current:

Public Works 96,500 77,556 18,944
Total Expenditures 96,500 77,556 18,944
Excess (Deficiency) of Revenues
Over (Under) Expenditures 109,333 116,285 6,952
Other Financing Sources (Uses):

Transfers In 9,221 (9,221)
Transfers Out (46,600) (46,600)
Total Other Financing
Sources (Uses) (37,379) (46,600)
Net Change in Fund Balance 71,954 69,685 6,952
Fund Balance - July 1, 2022 316,730 316,730
Fund Balance - June 30, 2023 $ 388,684 $ 386,415 $ 6,952

CITY OF HUGHSON

GAS TAX SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
74 253
Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Charges For Services 20,000 $ 42,316 $ 22,316 $
Total Revenues 20,000 42,316 22,316
Other Financing Sources (Uses):

Transfers Out (20,000) (20,000)
Total Other Financing
Sources (Uses) (20,000) (20,000)
Net Change in Fund Balance 22,316 22,316
Fund Balance - July 1, 2022 40,218 40,218
Fund Balance - June 30, 2023 40,218 $ 62,534 $ 22,316 $

CITY OF HUGHSON

VEHICLE ABATEMENT SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
75 254
Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest - $ 308 $ 308 $
Other Revenue 1,000 1,071 71
Total Revenues 1,000 1,379 379
Net Change in Fund Balance 1,000 1,379 379
Fund Balance - July 1, 2022 538,997 538,997
Fund Balance - June 30, 2023 539,997 $ 540,376 $ 379 $

CITY OF HUGHSON

CDBG REHAB SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
76 255
Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest - $ 194 $ 194 $
Charges For Services 108,864 30,240 (78,624)
Total Revenues 108,864 30,434 (78,430)
Expenditures:

Public Works 10,000 10,000
Total Expenditures 10,000 10,000
Net Change in Fund Balance 98,864 30,434 (68,430)
Fund Balance - July 1, 2022 251,351 251,351
Fund Balance - June 30, 2023 $ 350,215 $ 281,785 $ (68,430)

CITY OF HUGHSON

COMMUNITY ENHANCEMENT SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
77 256
Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest - $ 599 $ 599 $
Charges for Services 303,912 95,126 (208,786)
Total Revenues 303,912 95,725 (208,187)
Expenditures:

Current:

Public Works 68,675 31,132 37,543
Total Expenditures 68,675 31,132 37,543
Net Change in Fund Balance 235,237 64,593 (170,644)
Fund Balance - July 1, 2022 789,748 789,748
Fund Balance - June 30, 2023 1,024,985 $ 854,341 $ (170,644) $

CITY OF HUGHSON

STORM DRAIN SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
78 257
Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest - $ 367 $ 367 $
Intergovernmental 150,000 165,960 15,960
Total Revenues 150,000 166,327 16,327
Expenditures:

Current:

Public Safety 20,588 10,800 (9,788)
Total Expenditures 10,800 20,588 (9,788)
Excess (Deficiency) of
Revenues Over (Under)
Expenditures 139,200 145,739 6,539
Other Financing Sources (Uses):

Transfers Out 120,000 (120,000)
Total Other Financing
Sources (Uses) (120,000) 120,000
Net Change in Fund Balance 19,200 145,739 126,539
Fund Balance - July 1, 2022 456,860 456,860
Fund Balance - June 30, 2023 $ 476,060 $ 602,599 $ 126,539

CITY OF HUGHSON

SLESF SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
79 258
Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Special Assessments 208,558 $ 206,466 $ (2,092) $
Total Revenue 208,558 206,466 (2,092)
Expenditures:

Current:

Public works 269,904 170,130 99,774
Total Expenditures 269,904 170,130 99,774
Excess (Deficiency) of
Revenues Over (Under)
Expenditures (61,346) 36,336 97,682
Other Financing Sources (Uses)
Transfers Out (29,793) (25,042) 4,751
Total Other financing
Sources (Uses) (29,793) (25,042) 4,751
Net Change in Fund Balance (91,139) 11,294 102,433
Fund Balance - July 1, 2022 195,211 195,211
Fund Balance - June 30, 2023 104,072 $ 206,505 $ 102,433 $

CITY OF HUGHSON

LIGHTING AND LANDSCAPING SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
80 259
Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Special Assessments 110,256 $ 108,790 $ (1,466) $
Total Revenue 110,256 108,790 (1,466)
Expenditures:

Current:

Public Works 108,089 56,293 51,796
Total Expenditures 108,089 56,293 51,796
Excess (Deficiency) of
Revenues Over (Under)
Expenditures 2,167 52,497 50,330
Other Financing Sources (Uses)
Transfers Out (20,057) (10,945) 9,112
Total Other financing
Sources (Uses) (20,057) (10,945) 9,112
Net Change in Fund Balance (17,890) 41,552 59,442
Fund Balance - July 1, 2022 333,498 333,498
Fund Balance - June 30, 2023 315,608 $ 375,050 $ 59,442 $

CITY OF HUGHSON

BENEFIT ASSESSMENT SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
81 260
Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest - $ 80 $ 80 $
Total Revenue 80 80
Expenditures:

Capital Outlay 10,844 21,200 10,356
Total Expenditures 21,200 10,844 10,356
Excess (Deficiency) of
Revenues Over (Under)
Expenditures (21,200) (10,764) 10,436
Other Financing Sources (Uses)
Transfers In 15,000 15,000
Total Other financing
Sources (Uses) 15,000 15,000
Net Change in Fund Balance (6,200) 4,236 10,436
Fund Balance - July 1, 2022 118,042 118,042
Fund Balance - June 30, 2023 111,842 $ 122,278 $ 10,436 $

CITY OF HUGHSON

IT RESERVE SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
82 261
Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest - $ 1,998 $ 1,998 $
Intergovernmental 491,318 390,000 101,318
Total Revenues 390,000 493,316 103,316
Expenditures:

Capital Outlay 8,154 (8,154)
Total Expenditures 8,154 (8,154)
Net Change in Fund Balance 485,162 390,000 95,162
Fund Balance - July 1, 2022 1,314,371 1,314,371
Fund Balance - June 30, 2023 1,704,371 $ 1,799,533 $ 95,162 $

CITY OF HUGHSON

MEASURE L SALES TAX SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
83 262
Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Intergovernmental $ 160,653 161,719 $ (1,066) $
Total Revenues 161,719 160,653 (1,066)
Expenditures:

Capital Outlay 74,401 270,548 196,147
Total Expenditures 270,548 74,401 196,147
Net Change in Fund Balance 86,252 (108,829) 195,081
Fund Balance - July 1, 2022 470,394 470,394
Fund Balance - June 30, 2023 $ 361,565 $ 556,646 $ 195,081

CITY OF HUGHSON
SB-1 ROADS SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
84 263
Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Charges for Services 1,200 $ 1,077 $ (123) $
Total Revenue 1,200 1,077 (123)
Net Change in Fund Balance 1,200 1,077 (123)
Fund Balance - July 1, 2022 4,135 4,135
Fund Balance - June 30, 2023 5,335 $ 5,212 $ (123) $

CITY OF HUGHSON

DISABILITY ACCESS AND EDUCATION SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
85 264
Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Special Assessments 19,180 $ 19,199 $ 19 $
Total Revenue 19,180 19,199 19
Expenditures:

Current:

Public Works 15,322 1,076 14,246
Total Expenditures 15,322 1,076 14,246
Excess (Deficiency) of
Revenues Over (Under)
Expenditures 3,858 18,123 14,265
Other Financing Sources (Uses)
Transfers Out (6,587) (9,450) (2,863)
Total Other financing
Sources (Uses) (6,587) (9,450) (2,863)
Net Change in Fund Balance (2,729) 8,673 11,402
Fund Balance - July 1, 2022 35,789 35,789
Prior Period Adjustment (7,256) (7,256)
Fund Balance - July 1, 2012, Restated 35,789 28,533 (7,256) Fund Balance - June 30, 2023 33,060 $ 37,206 $ 4,146 $

CITY OF HUGHSON

CFD SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
86 265
Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest - $ 471 $ 471 $
Charges for Services 100,000 59,730 (40,270)
Total Revenues 100,000 60,201 (39,799)
Expenditures:

Current:

Parks and Recreation 10,000 10,000
Total Expenditures 10,000 10,000
Net Change in Fund Balance 60,201 90,000 (29,799)
Fund Balance - July 1, 2022 621,952 621,952
Fund Balance - June 30, 2023 711,952 $ 682,153 $ $ (29,799)

CITY OF HUGHSON

MUNICIPAL PARK CAPITAL PROJECTS FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
87 266
Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest - $ 453 $ 453 $
Charges for Services 75,000 80,010 5,010
Total Revenues 75,000 80,463 5,463
Expenditures:

Current:

Parks and Recreation 297,913 10,000 (287,913)
Total Expenditures 10,000 297,913 (287,913)
Net Change in Fund Balance (217,450) 65,000 (282,450)
Fund Balance - July 1, 2022 794,011 794,011
Fund Balance - June 30, 2023 859,011 $ 576,561 $ (282,450) $

CITY OF HUGHSON

PARKS DEVELOPMENT IMPACT FEES CAPITAL PROJECTS FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
88 267
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268
90 NONMAJOR PROPRIETARY FUNDS

PROPRIETARY FUNDS
______________________________
Proprietary funds are used to account for operations that are financed and operated in a manner similar to private business enterprises - for these funds, it is the intent of the City Council that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. ______________________________
Community Center Operations - This fund is used to account for revenues and expenses associated with the maintenance and operations of the City’s Community Centers.

USF Community Center - This fund is used to account for funds designated for maintenance and operations of the City’s Community Centers.
269
Community USF Total
Center Community Nonmajor
Operations Center
Fund Fund
Assets
Current Assets:

Cash and Investments $ - $ - $ -
Accounts Receivable 464 464
Total Current Assets 464 464
Noncurrent Assets:

Capital Assets:

Land 105,073 105,073
Buildings 725,283 725,283
Less:

Accumulated Depreciation (592,314) (592,314)
Total Noncurrent Assets 238,042 238,042
Total Assets 238,042 464 238,506
Liabilities
Current Liabilities:

Accounts Payable 47,524 70 47,594
Due to Other Funds 173,903 6,546 180,449
Deposits Payable 3,480 3,480
Total Current Liabilities 224,907 6,616 231,523
Total Liabilities 224,907 6,616 231,523
Net Position
Net Investment in Capital Assets 238,042 238,042
Unrestricted (224,907) (6,152) (231,059)
Total Net Position $ 13,135 $ (6,152) $ 6,983

CITY OF HUGHSON

NONMAJOR PROPRIETARY FUNDS

COMBINING STATEMENT OF NET POSITION
June 30, 2023
Enterprise Funds
Enterprise
Funds
91 270
Community USF Total
Center Community Nonmajor
Operations Center
Fund Fund
Operating Revenues
Charges for Services $ 5,934 $ 2,210 $ 8,144
Total Operating Revenues 5,934 2,210 8,144
Operating Expenses
Materials and Supplies 247,040 4,335 251,375
Maintenance 1,506 1,197 2,703
Depreciation 24,176 24,176
Total Operating Expenses 272,722 5,532 278,254
Operating Income (Loss) (266,788) (3,322) (270,110)
Income (Loss) Before Transfers (266,788) (3,322) (270,110) Transfers
Transfers In 3,750 3,750
Changes in Net Position (263,038) (3,322) (266,360)
Net Position - Beginning of Fiscal Year 276,173 (2,830) 273,343 Net Position - End of Fiscal Year $ 13,135 $ (6,152) $ 6,983

CITY OF HUGHSON

NONMAJOR PROPRIETARY FUNDS

COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION FOR THE FISCAL YEAR ENDED JUNE 30, 2023
Enterprise Funds
Enterprise
Funds
92 271
Community USF Total
Center Community Nonmajor
Operations Center
Fund Fund
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash Received from Users $ 2,634 $ 1,746 $ 4,380
Cash Payments to Suppliers and Contractors (202,961) (5,974) (208,935) Net Cash Provided (Used) By Operating Activities (200,327) (4,228) (204,555)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Transfers in (out) 3,750 3,750
Interfund Borrowing 173,903 4,228 178,131
Net Cash Provided (Used) By Noncapital Financing Activities 177,653 4,228 181,881

NET INCREASE (DECREASE) IN CASH AND CASH
EQUIVALENTS (22,674) (22,674)
CASH AND CASH EQUIVALENTS, BEGINNING OF FISCAL YEAR 22,674 22,674 CASH AND CASH EQUIVALENTS, END OF FISCAL YEAR $- - $ $ - Reconciliation to Statement of Net Position:

Cash and Cash Equivalents $ - $ - $ -
CASH FLOWS FROM OPERATING ACTIVITIES:

Operating Income (Loss) $ (266,788) $ (3,322) $ (270,110) Adjustment to Reconcile Operating Income
(Loss) to Net Cash Provided (Used) by Operating
Activities:

Depreciation Expense 24,176 24,176
Changes in Assets and Liabilities:
(Increase) Decrease in Accounts Receivable (464) (464)
Increase (Decrease) in Accounts Payable 45,585 (442) 45,143 Increase (Decrease) in Deposits Payable (3,300) (3,300) Total Adjustments 66,461 (906) 65,555
Net Cash Provided (Used) By Operating Activities $ (200,327) $ (4,228) $ (204,555)

CITY OF HUGHSON

NONMAJOR PROPRIETARY FUNDS

COMBINING STATEMENT OF CASH FLOWS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
Enterprise Funds
Enterprise
Funds
93 272

Hughson City CouncilJune 10, 2024

Hughson City Council
June 10, 2024