Planned Scope and Timing of the Audit
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit involves judgment about the number of transactions to be examined and the areas to be tested.
Our audit includes obtaining an understanding of the entity and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Material misstatements may result from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the entity or to acts by management or employees acting on behalf of the entity.
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note A to the financial statements. The City adopted Governmental Accounting Standards Board Statement No. 94, Fiduciary Activities. The implementation of this statement resulted in the City's agency funds being classified as custodial funds, which report both a statement of fiduciary net position as agency funds do and a statement of changes in fiduciary net position, which required a restatement to record initial net position. The application of existing policies were not changed during the year. We noted no transaction entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statement prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City's financial statements were determining the depreciable lives used for capital assets, the determination of the need for an allowance for uncollectible accounts, the determination of qualifying expenses under grant agreements and the determination of net pension and OPEB liabilities. We evaluated the key factors and assumptions used to develop the estimates in determining that they are reasonable in relation to the financial statements taken as a whole. The net pension liability was determined by an actuarial valuation performed by CalPERS and net OPEB liability was determined by an actuary.
Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures in the financial statements were the disclosures about advances between funds in Note C, long-term liabilities in Note F, the pension plan in Note H, the OPEB plan in Note I, and commitments and contingencies in Note K to the financial statements.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit. However, the significant number of audit adjustments identified and delays in the City providing audit documentation slowed the completion of the audit.
To the City Council
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. We posted thirty-three adjustments and closing entries during the audit, which are attached to this letter.
The attached schedule summarizes uncorrected misstatements of the financial statements. Management has determined that their effects are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. The uncorrected misstatements or the matters underlying them could potentially cause future period financial statements to be materially misstated, even though, in our judgment, such uncorrected misstatements are immaterial to the financial statements under audit.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated October 15, 2025.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Issues Discussed Prior to Retention of Independent Auditors We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to the required supplementary information (RSI) listed in the table of contents, which are RSI that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
We were engaged to report on the Combining and Individual Fund Schedules, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with the accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is To the City Council
appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
Restriction on Use
This information is intended solely for the use of the City Council and management of the City and is not intended to be, and should not be, used by anyone other than these specified parties.
October 15, 2025
10/14/2025
Client: CITY OF/ONE 5:16 PM
Engagement: AUDIT 2021 - CITY OF /ONE
Period Ending: 6130/2021
Trial Balance: GASB Fund Trial Balance Database
Workpaper: TB-05A -AJE List
Fund Level: All
Index: All
Account Description W/P Ref Debit Credit
Adjusting Journal Entries
Adjusting Journal Entries JE # 1 CC-02
To true-up debt service to agree to ending balance on capital lease schedule, reclasify short- term portion to agree to amortization schedule & to record payoff of commercial lawnmower loan.
1111-92-9211 INTEREST EXPENSE 157.00
9900-00-2601 NOTE PAYABLE - SHORT TERM 7,733.00
9900-00-2602 CAPITAL LEASE - SHORT TERM 31,062.00
9900-00-2652 CAPITAL LEASE - LONG TERM 32,295.00
1111-92-9300 RETIREMENT OF PRINCIPAL 157.00
9900-00-2602 CAPITAL LEASE - SHORT TERM 32,295.00
9900-00-3000 NET POSITION 31,061.00
9900-00-4461 GW - HOUSING OPER GRANT INTEREST 1.00
9900-50-9311 RETIREMENT OF PRINCIPAL - OFFSET 7,733.00
Total 71,247.00 71,247.00
Adjusting Journal Entries JE # 2 AA-02.1
Client Entry to true up Accounts Payable
1111-00-1119 DEPOSIT CLEARING ACCOUNT 250.00
1111-44-4421 RENTAL REVENUE 1,199.00
1111-60-6150 ADVERTISING 245.00
1111-68-6210 PROF & SPEC SERVICES-ATTORNEY 3,316.00
1111-70-6220 OTHER CONTRACTUAL SERVICES 48,949.00
1111-75-5224 UNIFORM ALLOWANCE 1,014.00
1111-75-6130 TOOLS & SMALL EQUIP 133.00
1111-75-6190 MAINT OF BLDGS, STRUCT, GROUND 256.00
1111-80-6213 PROF & SPEC SERVICES-PLANNER 14,265.00
1111-92-5223 AD&D/LIFE INSURANCE 747.00
1111-94-5211 HEAL TH INSURANCE-ER 473.00
1111-94-5225 HEAL TH INS. - RETIREE 1,341.00
3111-50-6120 SPECIAL DEPARTMENTAL EXPENSE 12,580.00
3111-50-6222 CONTRACT OPERATOR COSTS 17,163.00
3131-50-6222 CONTRACT OPERA TOR COSTS 2,015.00
9520-50-8814 NEW EQUIPMENT 9,585.00
9613-50-5223 AD&D/LIFE INSURANCE 611.00
9670-50-5223 EMPLOYEE LIFE INSURANCE 135.00
9675-50-6119 SAFETY EQUIPMENT 388.00
1111-00-2111 ACCOUNTS PAYABLE 72,188.00
3111-00-2111 ACCOUNTS PAYABLE 29,743.00
3131-00-2111 ACCOUNTS PAYABLE 2,015.00
9520-00-2111 ACCOUNTS PAYABLE 9,585.00
9613-00-2111 ACCOUNTS PAYABLE 611.00
9670-00-2111 ACCOUNTS PAYABLE 135.00
9675-00-2111 ACCOUNTS PAYABLE 388.00
Total 114,665.00 114,665.00
Adjusting Journal Entries JE # 3 F-02A
Entry to reclassify additions to appropriate general ledger accounts. 9900-00-1520 BUILDING & IMPROV (GW) 97,650.00
9900-00-1525 SITE IMPROVEMENTS (GW) 283,460.00
9900-00-1530 VEHICLES & IMPROV (GW) 381,110.00
Total 381,110.00 381,110.00
1 of6
10/14/2025
Adjusting Journal Entries JE # 4 C-03 4/ 5:16 PM
Entry provided by client to reclass loan receivable to miscellaneous revenue. 7116-00-1261 LOAN RECEIVABLE 3,750.00
7116-47-4792 Miscellaneous Revenue 3,750.00
Total 3,750.00 3,750.00
Adjusting Journal Entries JE # 5 10-04
Entry to accrue ARSA tertiary reimbursement revenue for April 2021 to June 2021. 3111-00-1266 DUE FROM OTHER AGENCIES 17,500.00
3131-48-4812 TERTIARY PLANT PORTLOCK 17,500.00
Total 17,500.00 17,500.00
Adjusting Journal Entries JE # 6 10-12
To accrue revenue according to State Controller's Office schedule. 2111-00-1993 DUE FROM OTHER GOVERNMENTS 21,135.00
2111-00-1993 DUE FROM OTHER GOVERNMENTS 14,472.00
2111-45-4531 RMRA- SB-1 GAS TAX 13,032.00
2111-00-1993 DUE FROM OTHER GOVERNMENTS 13,032.00
2111-45-4531 RMRA - SB-1 GAS TAX 21,135.00
2111-45-4531 RMRA - SB-1 GAS TAX 14,472.00
Total 48,639.00 48,639.00
Adjusting Journal Entries JE # 7 10-14.4
Entry provided by client to reclass COPS revenue to Buena Visto Casino. 9612-45-4564 AB3229 (COPS) REVENUE 100,000.00
967 5-00-1000 CASH IN COMBINED FUND 100,000.00
9612-00-1000 CASH IN COMBINED FUND 100,000.00
9675-45-4570 BUENA VISTA CASINO 100,000.00
Total 200,000.00 200,000.00
Adjusting Journal Entries JE # 8 10-17 221
Reclassifying entry to move local fire deployment revenue to special fire dept services. 1111-00-1000 CASH IN COMBINED FUND 32,909.00
9675-46-4674 LOCAL FIRE DEPLOYMENT 32,909.00
1111-46-4671 SPECIAL FIRE DEPT SERVICES 32,909.00
9675-00-1000 CASH IN COMBINED FUND 32,909.00
Total 65,818.00 65,818.00
Adjusting Journal Entries JE # 9 10-05
Entry to move amount to appropriate account.
1111-41-4111 CURRENT SEC/UNSEC PROPERTY TAX 6,085.00
1111-41-4115 CURRENT SUPPLEMENTAL ROLL TAX 6,085.00
Total 6,085.00 6,085.00
Adjusting Journal Entries JE # 10 10-18
To reverse double entry on donations for Restricted Fire SRF. 1111-47-4790 DONATIONS 11,914.00
9675-00-1000 CASH IN COMBINED FUND 11,914.00
1111-00-1000 CASH IN COMBINED FUND 11,914.00
9675-47-4790 DONATIONS 11,914.00
Total 23,828.00 23,828.00
Adjusting Journal Entries JE # 11 A-03
Entry to make cash balancing fund net balance zero so cash agrees to bank balances. 1111-00-1119 DEPOSIT CLEARING ACCOUNT 47.00
9999-00-1191 CASH CLEARING - AIR 427.00
1111-00-2111 ACCOUNTS PAYABLE 47.00
9999-00-2111 ACCOUNTS PAYABLE 427.00
Total 474.00 474.00
2 of6
10/14/2025
Adjusting Journal Entries JE # 12 A-08A1 5:16 PM
Entry to true-up Community Facility District investments 9111-00-2511 SPECIAL TAXES (payable acct) 44,304.00
9111-00-1141 CASH WITH FISCAL AGENT 44,304.00
Total 44,304.00 44,304.00
Adjusting Journal Entries JE # 13 10-19
Entry to reclassify County grant reimbursement as intergovernmental revenue. 1111-47-4791 MISCELLANEOUS REIMBURSEMENTS 75,067.00
1111-45-4576 GRANT REVENUE - COUNTY 75,067.00
Total 75,067.00 75,067.00
Adjusting Journal Entries JE # 14 CC-0681
Adjusting entry for pension accounts.
3111-00-1950 DEFERRED OUTFLOWS-PENSION 40,966.00
3111-00-2412 DEFERRED INFLOWS-PENSION 8,885.00
3111-80-5213 PERS RETIREMENT EXPENSE 116,833.00
9900-00-2800 DEFERRED INFLOWS - PENSION 131,487.00
3111-00-2671 NET PENSION LIABILITY 166,684.00
9900-00-1900 DEFERRED OUTFLOWS - PENSION 85,740.00
9900-00-2700 NET PENSION LIABILITY 9,643.00
9900-00-5010 PERS EXPENSE - GENERAL GOV 12,048.00
9900-00-5011 PERS EXPENSE - PUB SAFETY 11,667.00
9900-00-5014 PERS EXPENSE - STREETS & RODS 8,327.00
9900-00-5015 PERS EXPENSE - PARKS & REC 4,062.00
Total 298,171.00 298,171.00
Adjusting Journal Entries JE # 15 AA-11
To recognize developer impact fees as revenue when received, which is when the City has a legally enforceable claim under GASB 33.
9511-00-2223 RIVERLAND PREPAYMENTS-2/21 72,930.00
9513-00-2223 RIVERLAND PREPAYMENTS-2/21 72,930.00
9518-00-2223 RIVERLAND PREPAYMENTS-2/21 142,614.00
9519-00-2223 RIVERLAND PREPAYMENTS-2/21 234,000.00
9511-41-4180 IMPACT FEES 72,930.00
9513-41-4181 IMPACT FEES 72,930.00
9518-41-4185 IMPACT FEES 142,614.00
9519-00-2261 IMPACT FEES PAYABLE 234,000.00
Total 522,474.00 522,474.00
Adjusting Journal Entries JE # 16 ZZ-04
Entry to make fund 2111 's fund balance roll-forward.
2111-45-4501 OTHER GOVERNMENTAL AGENCIES 3,039.00
2111-00-3220 PRIOR PERIOD ADJUSTMENTS 3,039.00
Total 3,039.00 3,039.00
Adjusting Journal Entries JE # 17 CC-078
To post OPEB changes to agree to valuation.
3111-00-1960 DEFERRED OUTFLOW-OPES 20,731.00
3111-50-5221 OPEB EXPENSE 191,282.00
9900-00-1950 DEFERRED OUTFLOWS - OPEB 108,701.00
9900-00-2850 DEFERRED INFLOWS - OPEB 280,180.00
3111-00-2413 DEFERRED INFLOWS-OPES 64,077.00
3111-00-2650 OPEB LIABILITY 147,936.00
9900-00-2750 NET OPEB LIABILITY 183,573.00
9900-00-5050 OPEB EXP - GENERAL GOV 27,861.00
9900-00-5051 OPEB EXP - PUBLIC SAFETY 120,577.00
9900-00-5053 OPEB EXP - PARKS 34,204.00
9900-00-5054 OPEB EXP - STREETS & ROADS 22,666.00
Total 600,894.00 600,894.00
3 of6
Adjusting Journal Entries JE # 18
To post compensated absences entry to agree to client schedule.
COMPENSATED ABSENCES
SALARIES & WAGES
CC-08A
3111-00-2122
3111-50-5100
9900-00-5100
9900-00-5102
9900-00-5104
9900-00-5105
3111-00-2150
9900-00-2100
9900-00-2150
COMPENSATED ABSENCES EXPENSE - GENERAL GOVERNMENT
COMPENSATED ABSENCES - PUBLIC SAFETY
Total
COMPENSATED ABSENCES - STREETS & ROADS
COMPENSATED ABSENCES - PARKS & RECREATION
COMPENSATED ABSENCES
COMP ABSENCES - SHORT TERM
COMP ABSENCES - LONG TERM
Adjusting Journal Entries JE # 19 TB-03C 9519 tab
To break out fund 9519 Regional Traffic Mitigation revenues and expenses to implement GASB 84. Small amount of equity reclassified to due to other governments as payable to Amador Transportion Commission.
Total
9519-00-3110 FUND BALANCE
9519-01-6215
9519-00-2261
9519-01-4645
9519-44-4411
9519-01-1110
Prof & Spec Services-Other Expense
IMPACT FEES PAYABLE
Impact Fees Revenue
INTEREST EARNED
CASH IN BANK
Adjusting Journal Entries JE # 20
To break out revenues and report net position held for others in fund 9721 Asset Seizure Fund to implement GASB 84.
Total
9721-00-2225 DEPOSITS FROM OTHERS
9721-00-2411 DEFERRED REVENUE
9721-00-3110
9721-39-4411
FUND BALANCE
INTEREST EARNED
Adjusting Journal Entries JE # 21
Entry to break out revenues and expenses and show due to bondholders to implement GASB 84 for fund 9111 CFO.
Total
9111-00-1210 ACCOUNTS RECEIVABLE
9111-00-2511
9111-50-6125
9111-50-9211
9111-00-3110
9111-39-4411
9111-50-4665
SPECIAL TAXES (payable acct)
ADMINISTRATION COSTS
INTEREST EXPENSE (princ + int)
FUND BALANCE
INVESTMENT INCOME
SPECIAL ASSESSMENTS
Adjusting Journal Entries JE # 22
Entry to reflect street sweeper billing to State Dept of Correctins as of 6/30/2021.
Appears billing was not received unitl 1/11/2022 of the next year. Posted to deferred inflow due to not meeting the period of availability.
Total
2111-00-1993 DUE FROM OTHER GOVERNMENTS
2111-46-4677 CAL TRANS - STREET CLEANING
TB-02C 9721 tab
A-08A1
C-02
10,275.00
5,086.00
30,963.00
94,546.00
5,750.00
6,847.00
153,467.00
1,341.00
604,589.00
605,930.00
46.00 8,240.00
8,286.00
876.00
833,012.00
81,967.00
882,690.00
1,798,545.00
6,133.00
6,133.00
10/14/2025
5:16 PM
15,361.00
23,121.00
114,985.00
153,467.00
1,341.00
604,339.00
250.00
605,930.00
8,279.00
7.00 8,286.00
631,698.00
42.00 1,166,805.00
1,798,545.00
6,133.00
6,133.00
4 of6
10/14/2025
5:16 PM
Adjusting Journal Entries JE # 23 C-02.2D
Entry to recognize governmental fund deferred revenue for government wide purposes. 9900-00-2412 DFD REV OFFSET OTHER REC 21,399.00
9900-00-4003 GW REV ADJ - PUB WRKS CHGS FOR SERV 14,101.00 9900-00-5000 GW REV ADJ - GEN GOVERNMENT 4,500.00
9900-00-5006 GW REV ADJ INTEREST INCOME 40,000.00
Total 40,000.00 40,000.00
Adjusting Journal Entries JE # 24 C-02.2A
Entry to recognize deferred interest income.
9900-00-4461 GW - HOUSING OPER GRANT INTEREST 122,058.00 9900-00-2411 GW DEFD REV OFFSET LOAN INT 122,058.00
Total 122,058.00 122,058.00
Adjusting Journal Entries JE # 25 10-17 1/
Fire Department payroll is paid out of the Measure M fund 9613, which is funded by a
0.5% County sales tax for fire payroll only. When revenue is received from Cal Fire for a strike team deployment the Measure M fund is replenished. 9613-00-1000 CASH IN COMBINED FUND 161,922.00
9675-46-4674 LOCAL FIRE DEPLOYMENT 161,922.00
9613-46-467 4 LOCAL FIRE DEPLOYMENT 161,922.00
9675-00-1000 CASH IN COMBINED FUND 161,922.00
Total 323,844.00 323,844.00
Adjusting Journal Entries JE # 26 AA-03
Entry to reverse payable for truck purchase due to truck not being received prior to 6/30/2021. Received in August 2022.
1111-00-2111 ACCOUNTS PAYABLE 63,447.00
9900-50-7000 CAP OUTLAY OFFSET GENERAL FUND 63,447.00
1111-92-8814 CAPITAL EXP - EQUIPMENT 63,447.00
9900-00-1530 VEHICLES & IMPROV (GW) 63,447.00
Total 126,894.00 126,894.00
Adjusting Journal Entries JE # 27 AA-03
Entry to reverse Amador County contribution payable as membership is for fiscal year 2021-2022 and is not a liability as of 6/30/2021.
1111-00-2111 ACCOUNTS PAYABLE 20,000.00
1111-94-6240 MEMBERSHIPS AND DUES 20,000.00
Total 20,000.00 20,000.00
Adjusting Journal Entries JE # 28 AA-05
Entry to true-up PERS liability and health Insurance liability accounts. Insurance is paid in advance for the next month so payment on July 3 is for July. 1111-00-2170 PERS LIABILITY 36,934.00
1111-00-2171 HEALTH INSURANCE /S125 11,721.00
1111-94-5211 HEAL TH INSURANCE-ER 11,721.00
1111-94-5213 PERS RETIREMENT 36,934.00
Total 48,655.00 48,655.00
5 of6
Adjusting Journal Entries JE # 29
To true-up the net investment in capital assets and combine government-wide fund balance account with net position account since government-wide fund does not have fund balance.
Total
3111-01-3500
9900-00-3000
9900-00-3000
3111-00-3110
9900-00-3110
9900-00-3500
Net Investment in Capital Assets
NET POSITION
NET POSITION
FUND BALANCE
FUND BALANCE
INVESTED IN CAPITAL ASSETS
Adjusting Journal Entries JE # 30
Entry to reflect loan payoffs and write-offs against deferred inflow. Write-off for GW statements is a restatement due to foreclosure being in 2014.
Total
7112-00-2412 DEF INFLOW-REHAB HOUSING SRF
7114-00-2412 DEF INFLOW-97 HOME 0260 SRF
7114-00-4600 PROGRAM INCOME
7116-00-2412 DEF INFLOW-1 ST TIME HOMEBUYER
9900-00-3000 NET POSITION
9900-00-4600 PROGRAM INCOME OFFSET
7112-00-4600 PROGRAM INCOME
7114-00-4600 PROGRAM INCOME
7116-00-4600 PROGRAM INCOME
7117-50-7110 LOANS RECEIVABLE BAD DEBT
9900-00-2410 DEF INFLOW - LOAN PRINCIPAL
Adjusting Journal Entries JE # 31
Entry to accrue June 2021 expendituers for Mary A Morris-Mayorga services.
Total
1111-65-6111
1111-00-2111
OFFICE EXPENSE
ACCOUNTS PAYABLE
Adjusting Journal Entries JE # 32
To true-up restricted net position to final balances after closing deferred inflows recognized into net position restrictions.
Total
9900-00-3001 NET POS - RESTR PUB SAFETY
9900-00-3002 NET POS-RESTR COMM DEVELOPMENT
9900-00-3000 NET POSITION
9900-00-3003
9900-00-3004
NET POS-RESTR STREETS & ROADS
NET POS-RESTR CAPITAL PROJECTS
Adjusting Journal Entries JE # 33
To write-off deposits (asset) brought forward from previous accountng system for which City has no support.
Total
1111-95-9261 MISCELLANEOUS EXPENSE
1111-00-1255 DEPOSITS WITH OTHERS
Total Adjusting Journal Entries
Total All Journal Entries
ZZ-03.2
249,400.00
231,140.00
1,067,937.00
1,548,477.00
C-03 AJE TAB
2,299.00
244,417.00
107,500.00
137,508.00
107,500.00
276,724.00
875,948.00
AA-03
11,880.00
11,880.00
ZZ-01.3
59,423.00
117,231.00
176,654.00
C-04
46,614.00
46,614.00
8,390,450.00
8,390,450.00
10/14/2025
5:16 PM
249,400.00
1,067,937.00
231,140.00
1,548,477.00
2,299.00
244,417.00
137,508.00
107,500.00
384,224.00
875,948.00
11,880.00
11,880.00
116,815.00
52,961.00
6,878.00
176,654.00
46,614.00
46,614.00
8,390,450.00
8,390,450.00
6 of6
CITY OF IONE, CALIFORNIA
SUMMARY OF UNADJUSTED AUDIT DIFFERENCES
YEAR ENDED JUNE 30, 2021
GOVERNMENTAL ACTIVITIES
Financial Statement Effect -
Amount of Overstatement (Understatement) of:
Total Total
Description (Nature) Assets/Deferred Liabilities/ Total Net Total Change of Audit Difference Outflows Deferred Inflows Position in Net Position Effect ofnot accruing May 2021 De Novo expenditure. $ (6,730) $ 6,730 $ 6,730 Effect of over accruing August 2021 Coastland Engineering invoice. 5,473 (5,473) (5,473) Total Net Unadjusted Audit Differences (1,257) 1,257 1,257 Financial Statement Caption Totals (Governmental Activities) $ 44,015,700 $ 6,099,366 $38,722,815 $ 1,995,190 Net Audit Differences as % ofF/S Captions 0.00% (0.02%) 0.00% 0.06%
CITY OF IONE, CALIFORNIA
SUMMARY OF UNADJUSTED AUDIT DIFFERENCES
YEAR ENDED JUNE 30, 2021
GENERAL FUND
Financial Statement Effect -
Amount of Overstatement (Understatement) of:
Total Total Change
Description (Nature) Total Liabilities/Deferred Total Fund in Fund of Audit Difference Assets Inflows Balance Balance
Effect of not accruing May 2021 De Novo expenditure. $· (6,730) $ 6,730 $ 6,730 Effect of over accruing August 2021 Coastland Engineering invoice. 5,473 (5,473) (5,473) Total Net Unadjusted Audit Differences (1,257) 1,257 1,257 Financial Statement Caption Totals (General Fund) $ 2,249,314 $ 2,236,474 $ 192,840 $ 446,232 Net Audit Differences as % ofF/S Captions 0.00% (0.06%) 0.65% 0.28%
CITY OF IONE, CALIFORNIA
SUMMARY OF UNADJUSTED AUDIT DIFFERENCES
YEAR ENDED JUNE 30, 2021
AGGREGATE REMAINING FUNDS
Financial Statement Effect -
Description (Nature)
of Audit Difference
To accrue additional COPS AB 3229 revenue to match state schedule.
Total Net Unadjusted Audit Differences
Financial Statement Caption Totals (Aggregate Remaining Funds) Net Audit Differences as % ofF/S Captions
Amount of Overstatement (Understatement) of:
Total Change
Total Total Total Fund in Fund
Assets Liabilities Balance Balance
$ (3,758) $ (3,758) $ (3,758)
(3,758) (3,758) (3,758)
$ 6,990,057 $ 2,370,250 $ 4,544,551 $ 854,025
(0.05%) 0.00% (0.08%) (0.44%)
CHARDSON
& COMPANY LLP
CERTIFIED PUBLIC ACCOUNTANTS
550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728
INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES
RELATED TO THE ARTICLE XIII-B APPROPRIATIONS LIMIT CALCULATION To the City Council
City of lone, California
We have performed the procedures enumerated below to the accompanying Appropriations Limit Worksheet of the City of Ione, California (City) for the fiscal year ended June 30, 2021. The City's management is responsible for the appropriations limit calculation for the fiscal year ended June 30, 2021.
The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting the City in evaluating the appropriations limit calculation in accordance with the requirements of Section 1.5 of Article XIII-B of the California Constitution. The procedures are recommended by the California Committee on Municipal Accounting (CCMA), as presented in the CCMA publication titled Agreed-Upon Procedures Applied to the Appropriations Limit Prescribed by Article XIII-B of the California Constitution. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.
The procedures performed and our findings were as follows:
1. We obtained the completed appropriations limit calculation for the fiscal year ended June 30, 2021 and compared the limit and annual adjustment factors included in the worksheet to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation factors included in the aforementioned worksheets to those that were selected by a recorded vote of the City Council.
Finding: No exceptions were noted as a result of our procedures.
2. For the accompanying appropriations limit calculation, we added the appropriations limit for the fiscal year ended June 30, 2020, to the annual adjustment amount, and compared the resulting amount to the appropriations limit for the fiscal year ended June 30, 2021.
Finding: No exceptions were noted as a result of our procedures.
3. We compared the current year information presented in the accompanying appropriations limit calculation to the worksheets described in procedure No. 1 above.
Finding: No exceptions were noted as a result of our procedures.
4. We agreed the prior year appropriations limit presented in the accompanying appropriations limit calculation to the prior year appropriations limit adopted by the City Council.
To the City Council
Finding: The appropriations limit computed for the years ended June 30, 2021, 2020 and 2019 agreed to the amounts approved by the City Council. However, we noted the appropriations limit calculation for the year ended June 30, 2018 was not reviewed by the City's previous auditor and an agreed-upon procedures report was not issued as required by Article XIII B, Section 1.5 of the California Constitution.
Recommendation: We recommend the City have an agreed-upon procedures report prepared for any prior years for which a report was not issued as required by the California Constitution.
We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We are not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on appropriations limit calculation for the year ended June 30, 2021. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. No procedures have been performed with respect to the determination of the appropriations limit for the base year, as defined by Article XIII-B of the California Constitution.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the information and use of the City Council and management of the City and should not be used by, those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record and its distribution is not limited.
October 15, 2025
APPENDIX A
CITY OF IONE
APPROPRIATIONS LIMIT CALCULATION
Year Ended June 30, 2021
APPROPRIATION LIMIT
ADOPTED BY CITY:
Recorded in Final 2020/2021 Budget
APPROPRIATION LIMIT
COMPUTATION PER REVIEW:
2019/2020 Appropriation Limit $ 4,358,700
Cost of living factor:
Change in California per capita income 1.0373
Population Adjustment Factor:
Population change 1.0195
Auditor computed limitation
Variance
$ 4,609,444
4,609,444
$ (0)
Io · if
-: 2025
Richardson & Company, LLP
550 Howe Avenue, Suite 210
Sacramento, California 95825
This representation letter is provided in connection with your audit of the financial statements of City of lone (the City), which comprise the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information as of June 30, 2021, and the respective changes in financial position and, where applicable, cash flows for the year then ended, and the disclosures (collectively the "financial statements'), for the purpose of expressing opinions as to whether the financial statements are presented fair1y, in all material respects, in accordance with accountirYJ principles generally accepted in the United States of America (U.S. GAAP).
Certain representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accountirvJ information that, in light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement. An omission or misstatement that is monetarily small in amount could be considered material as a result of qualitative factors.
We confirm, to the best of our knowledge and belief, as of JI) / s-·, 2025, the following representations made to you during your audit.
Financial Statements
1) We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter datro February 8, 2019, including our responsibility for the preparation and fair presentation of the financial statements in accordance with U.S. GAAP and for preparation of the supplementary information in accordance with the applicable criteria.
2) The financial statements referred to above are fair1y presented in conformity with U.S. GAAP and include all properfy classified funds and other financial information of the primary government and all component units required by generally accepted accounting principles to be included in the financial reporting entity.
3) We acknowledge our responsibility for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
4) We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud.
5) Significant assumptions we used in making accounting estimates, including those measured at fair value, are reasonable.
6) Related party relationships and transactions, including revenues, expenditures/expenses, loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or payable to related parties have been appropriately accounted for and disclosed in accordance with U.S. GAAP. 7) Adjustments or disclosures have been made for all events, including instances of noncompliance, subsequent to the date of the financial statements that would require adjustment or disclosure in the financial statements.
8) The effects of uncorrected misstatements are immaterial, both individually and in the aggregate, to the financial statements as a whole for each opinion unit. A list of uncorrected misstatements is attached to the representation letter.
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9) Toe effects of all known actual or possible litigation, claims, and assessments have been accounta:I for and disclosed in accordance with U.S. GAAP.
10) Guarantees, whether written or oral, under which the City is contingently liable, if any, have been property recorded or disclosed.
Information Provided
11) We have provided you with:
a} Access to all information, of which we are aware, that is relevant to the preparation and fair presentation of the financial statements, such as records (including information obtained from outside of the general and subsidiary ledgers), documentation, and other matters and all audit or relevant monitoring reports, if any, received from funding sources. b) Additional information that you have requested from us for the purpose of the audit. c) Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence.
d) Minutes of the meetings of City Council or summaries of actions of recent meetings for which minutes have not yet been prepared.
12) All material transactions have been recorded in the accounting records and are reflected in the financial statements.
13) We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.
14) We have no knowledge of any fraud or suspected fraud that affects the entity and involves:
a) Management,
b) Employees who have significant roles in internal control, or c) Others where the fraud could have a material effect on the financial statements. 15) We have no knowledge of any allegations of fraud or suspected fraud affecting the entity's financial statements communicated by employees, former employees, regulators, or others. 16) We have no knowledge of instances of noncompliance or suspected noncompliance with provisions of laws, regulations, contracts, or grant agreements, or abuse, whose effects should be considered when preparing financial statements.
17) We have disclosed to you all known actual or possible litigation, claims, and assessments whose effects should be considered when preparing the financial statements. 18) We have disclosed to you the identity of the entity's related parties and all the related party relationships and transactions of which we are aware.
Government-specific
19) There have been no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices.
20) We have a process to track the status of audit findings and recommendations.
Richardson & Company
21) We have identified to you any previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented. 22) We have identified to you any investigations or legal proceedings that have been initiated with respect to the period under audit.
23) We have provided our views on reported findings, conclusions, and recommendations, as well as our planned corrective actions for the report.
24) The City has no plans or intentions that may materially affect the canying value or classification of assets, deferred outflows of resources, liabilities, deferred inflows of resources and fund balance or net position, or equity.
25) We are responsible for compliance with the laws, regulations, and provisions of contracts and grant agreements applicable to us, including tax or debt limits and debt contracts and legal and contractual provisions for reporting specific activities in separate funds. 26) We have appropriately disclosed all information for conduit debt obligations in accordance with GASBS No. 91.
27) We have identified and disclosed to you all instances of identified and suspected fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements that we believe have a material effect on the financial statements.
28) There are no violations or possible violations of budget ordinances, laws and regulations (including those pertaining to adopting, approving, and amending budgets), provisions of contracts and grant agreements, tax or debt limits, and any related debt covenants whose effects should be considered for disclosure in the financial statements, or as a basis for recording a loss contingency, or for reportirg on noncompliance.
29) As part of your audit, you assisted with preparation of the financial statements (including adjustments posted to your trial balance) and disclosures. We acknowledge our responsibility as it relates to those nonaudit services, including that we assume all management responsibilities; oversee the services by designating an individual, preferably within senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of the services; and accept responsibility for the results of the services. We have reviewed, approved, and accepted responsibility for those financial statements Qncluding adjustments) and related notes. 30) The City has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledged as collateral except as made known to you. 31) The City has complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance. 32) The financial statements include all component units as well as joint ventures with an equity interest in legally separate organizations and joint ventures with an equity interest, and properly disclose all other joint ventures and other related organizations.
33) The financial statements include all fiduciary activities required by GASBS No. 84, as amended. 34) The financial statements properly classify all funds and activities in accordance with GASBS No. 34, as amended.
35) All funds that meet the quantitative criteria in GASBS Nos. 34 and 37 for presentation as major are identified and presented as such and all other funds that are presented as major are particular1y important to financial statement users.
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36) Components of net position (net investment in capital assets; restricted; and unrestricted) and classifications of fund balance (nonspendable, restricted, committed, assigned and unassigned) are properly classified and, if applicable, approved.
37) Investments are proper1y valued.
38) Provisions for uncollectible receivables have been proper1y identified and recorded. 39) Expenses have been appropriately classified in or allocated to functions and programs in the statement of activities, and allocations have been made on a reasonable basis. 40) Revenues are appropriately classified in the statement of activities within program revenues and general revenues.
41) lnterfund, internal, and intra-entity activity and balances have been appropriately classified and reported.
42) Deposits and investment securities are proper1y classified as to risk and are properly disclosed. 43) Capital assets, including infrastructure and intangible assets, are properly capitalized, reported, and, if applicable, depreciated or amortized.
44) We have appropriately disclosed the City's policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position is available and have determined that net position is proper1y recognized under the policy.
45) We are following our established accounting policy regarding which resources (that is restricted, committed, assigned or unassigned) are considered to be spent first for expenditures for which more than one resource classification is available. That policy determines the fund balance classifications for financial reporting purposes.
46) We acknowledge our responsibility for the required supplementary information (RSI). The RSI is measured and presented within prescribed guidelines and the methods of measurement and presentation have not changed from those used in the prior period. We have. disclosed to you any significant assumptions and interpretations underlying the measurement and presentation of the RSI. 47) With respect to the combining and individual fund statements and schedules, we acknowledge our responsibility for presenting the combining and individual fund statements and schedules in accordance with accounting principles generally accepted in the United States of America, and we believe the combining and individual fund statements and schedules, including its form and content, is fairly presented in accordance with accounting principles generally accepted in the United States of America.
The methods of measurement and presentation of the combining statements and individual fund statements have not changed from those used in the prior period, and we have disclosed to you any significant assumptions or interpretations underlying the measurement and presentation of the supplementary information.
48) We believe that the actuarial assumptions and methods used to measure pension liabilities and costs for financial accounting purposes are appropriate in the circumstances. 49) The City has the ability and intention to repay advances of restricted funds as disclosed in the financial statements.
50) Construction in progress represents approved projects that are expected to be capitalized and depreciated when complete.
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49) The City has the ability and intention to repay advances of restricted funds as disclosed in the financial statements.
50) Construction in progress represents approved projects that are expected to be capitalized and depreciated when complete.
51) We acknowledge the General Fund has a significant deficit fund balance and have addressed the fund balance in subsequent budgets. We believe the City has the ability to continue as a going concern for the foreseeable future despite the fund balance deficit. 52) With respect to the appropriations limit agreed-upon procedures, if you are requested to perform the procedures, we confirm:
a) We are responsible for the presentation of the appropriations limit in accordance with the California State Constitution as listed in the agreed-upon procedures report. b) As of the report date, the appropriations limit is presented in accordance with the above requirements.
c) We are responsible for selecting the criteria and for determining such criteria are appropriate for our purposes.
d) We are responsible for establishing and maintaining effective internal control over compliance with the appropriations limit requirements.
e) We have made available all documentation and have responded to all questions related to the engagement.
f) We are responsible for the interpretation of any compliance requirements that have varying interpretations.
g) No events have occurred s sequent to the report date that would require adjustment to or modification of the appr ns limit calculation.
Title: City Manager Title: Finance Manager
Attachment A
RESOLUTION NO. 2025-36
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IONE ACCEPTING THE FISCAL YEAR 2019-2020 INDEPENDENT AUDITOR'S REPORT
WHEREAS, Richardson & Company LLP, Certified Public Accountants, submitted the Fiscal Year 2020-2021 Independent Auditor's Report to the Mayor and City Council on October 15, 2025;and
WHEREAS, the Council has reviewed the Fiscal Year 2020-2021 Audit Report and is satisfied that it can be accepted.
NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of lone the following:
1. The City Council accepts the Independent Auditor's report as final; and
2. Authorizes staff to send the accepted audit as required by law to the County Auditor Controller and California State Controller's Office.
The foregoing resolution was duly introduced and adopted by the City Council of the City of lone at their meeting held on October 21st 2025 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Stacy Rhoades, Mayor
Attest:
Janice Traverso, City Clerk
C/1T OF J<)J\"E
10..v1:.:. c� 95r,40
DATE: OCTOBER 21, 2024
Agenda Item J. 2.
TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: ANDREA BONHAM, FINANCE MANAGER
SUBJECT: 2024-25 BUDGET AMENDMENT UPDATE
RECOMMENDED ACTION:
Receive report on status of 2024-25 Budget Amendment
FISCAL IMP ACT:
None
BACKGROUND:
The City Council of the City oflone adopted its Fiscal Year Operating Budget for 2024-2025 on July 1, 2025. A Capital budget was not included in the approval. It was anticipated that a Capital budget would be brought to Council for approval before the end of the year. Due to staff turnover (2 Finance Managers) the Capital budget was never completed for Council approval.
It was also anticipated that a mid-year budget amendment would be brought to council to address corrections needed in the approved 2024-25 budget and other items. A mid-year budget amendment was never completed for Council approval.
DISCUSSION:
The first step in addressing the FY 2024-25 budget amendments was to make adjustments to the Caselle budget files. The adjustments have been made, and the Caselle budget files now match the approved budget documents for FY 2024-25.
The following items are in process:
Review of Revenue and Expenses, making journal entries as necessary Review and allocation of ARP A funds
Review of approvals for expenses incurred
Budget amendment worksheet
While staff has been working on the above list, the City Council has been provided with updated reports of the "Revenue Compared to Expenses" for FY 2024-25 for the past several months.
Staff is scheduled to bring the ARP A allocations to Council on December 2 nd and the budget
amendment for FY 2024-25 on December 16th
.
ATTACHMENTS:
None
CITY OF/ONE
JONE, CA 95640
DATE: OCTOBER 21, 2025
Agenda Item J. 3.
TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: KEN A. MACKEY - FIRE CHIEF
SUBJECT: PURCHASE OF A REPLACEMENT RESCUE TRUCK
RECOMMENDED ACTION: Purchase a Replacement Rescue Truck FISCAL IMPACT: $65,000 (Vehicle cost - $ 58,000 Tax & Lie$ 5,680.00, Travel $1,320) Fire Department reserve apparatus account - Not General fund BACKGROUND: The current Rescue 6 is a 1994 single cab utility rescue box with 98,000 miles plus hundreds of engine hours idle time on scene
The Rescue units are specialized units with equipment that handles special rescue operations, vehicle extrication, Rope rescues, Confined space and Water Rescue, collapse, and Fire Fighter Rescues, and are located at each fire station to relieve the fire engines from having to carry the required extra equipment
DISCUSSION: The purchase of this unit will increase the cab size to a 4 door, with only 16,000 miles, and low hours, the unit is also equipped with a 16,000 wench, and 5000 watt light tower worth ($20,000) This will match up to Rescue 2 and allow us the ability for equipment standardization and providing the highest levels of service
ATTACHMENTS:
2004 Ford F-550 with 16,000 miles and low hours
Engine has been bullet proofed
Vehicle inspection - EXCELLENT CONDITION - Apparatus Committee Reviewed The Unit is fully Code 3 equipped and comes with Jaws extrication tools, a 5000-watt portable generator, 5000 watt light tower and Front bumper wench 16,000 lbs capacity
C/1T OF Uh\'E
10:v1-.:. c...a 951,40
DATE: OCTOBER 21, 2025
Agenda Item J. 4
.
TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: GEORGE LEE, CITY MANAGER
SUBJECT: LETTER TO AMADOR COUNTY UNIFIED SCHOOL DISTRICT RECOMMENDED ACTION: Give staff direction to compose and send a letter to the Amador County Unified School District stating the City of !one's opposition to the current consolidation plan.
FISCAL IMPACT: 0
BACKGROUND: The Amador County School District recently devised an alternative plan for consolidation involving the City of !one's Junior High School and Elementary School.
At present, Ione is Amador County's largest city and currently has the largest student population in the county. The City of Ione previously sent a letter of opposing the initial plan and is staff is now seeking authorization to send another letter opposing the current plan.
ATTACHMENTS: Letter to Amador County Unified School District-May 18, 2022 May 18, 2022
Kandi Thompson, Board President
Amador County Unified School District
Board of Trustees
217 Rex Avenue
Jackson, CA 95642
Dear President Thompson:
The lone City Council, at their regular meeting on May 17, 2022, directed the Mayor of lone to submit this letter to the ACUSD Board of Trustees. The proposed consolidation plan of school facilities was discussed and public comments were received. Public testimony was given by fifteen residents. The Council Chambers were at capacity for the discussion of how the ACUSD consolidation plan would adversely affect lone.
All of the public comments made by our residents and property tax payers expressed their opposition to the consolidation plan or many parts of it. There also did not appear to be any support for a bond measure. Many residents expressed an interest for lone to form its own school district.
Residents are perplexed by the proposed consolidation plan because it requires all middle school students in lone to be bused to Sutter Creek and permanently shuts down the lone Elementary School. The District has even expressed an interest to sell the lone Elementary School property.
This signals that there will never be more than one school in the fastest growing city in Amador County.
Despite over $10 million in development impact fees paid by lone taxpayers over the last 20 years and despite lone representing thirty (30) percent of all students attending schools in the ACUSD, the District has spent very little on the lone Elementary School over the many years of its existence.
Under the proposed consolidation plan and with the proposed bond measure the vast majority of money would be spent in Jackson and Sutter Creek. Converting Amador High to a middle school and expanding Argonaut High will be major expenses. Upgrading lone Middle School to function as an elementary school will also cost some money but not nearly what will have to be spent in Jackson and Sutter Creek. This is a clear signal that the fastest growing parts of the County (lone and Plymouth) are not a factor in what was described as a long-range plan. This seems counter intuitive to our residents and to the City Council of lone. How does a $78 million bond measure, which will require a majority of lone voters to approve, benefit lone? It is hard to answer that question for the City Council and our community.
Our residents are also perplexed as to why the ACUSD would consolidate facilities in Jackson and Sutter Creek when lone and Plymouth will add over three thousand residents over the next ten to twenty years and the likelihood of any growth in Jackson and Sutter Creek is very minimal.
This letter expresses the City Council's very strong request to continue the conversation with residents from all over the County as to what the consolidation plans are and what impacts the plan will have on our children, parents and communities throughout Amador County. The consolidation plan has not been presented to the communities in the County and a thorough and robust discussion with the public has not occurred.
The City Council requests that the ACUSD present the consolidation plan to our community and hold a minimum of one public meeting in lone to discuss the myriad of impacts this consolidation plan will have on students, parents and the entire community.
There are very real and serious impacts to students in lone. Busing all lone middle school students to Sutter Creek has not been adequately explained in the consolidation proposal. Are there enough bus drivers? Enough buses? What about traffic impacts on State Highways 88, 104 and 124? What about Amador High School ceasing to exist? What are the impacts to Sutter Creek parents and students?
Our communities, but especially our children, just suffered through two very difficult years of COVID. The basic social fabric of schools was severely altered. The timing of this proposed consolidation plan could not be worse.
We respectfully request the ACUSD Board of Trustees take the time to thoroughly engage our community regarding the proposed consolidation plan before any decision is made on the merits of the plan.
Sinc7;;2 ;Jfl�----
Dan Epperson
Mayor