Cities Index.
Agenda

Ione City Council
October 21, 2025

Document
Agenda
Meeting
October 21, 2025
Body
Ione City Council
Pages
74
Original file
12.2 MB
Text extracted from the city's file for reading and search. Open the original on www.ione.ca.gov. That file is the official record.

CITJ' OF JONI::

JOVE, C1 95640
REGULAR MEETING STARTS AT 6:00 PM
Mayor Stacy Rhoades
Vice Mayor Jody Maita
Councilmember Dominic Atlan
Councilmember Alison LaFayne
Councilmember Jack Mitchell
AT 1 E. MAIN STREET, IONE, CA 95640

AND VIA ZOOM
The City of Ione is inviting you to a scheduled Zoom meeting.

Join Zoom Meeting
https://zoom.us/j/2351961316?pwd=d31WTW0zbVJLblpONXBDOWtpZkRyUT09 Meeting ID: 235 196 1316
Passcode: 95640
Tuesday, October 21, 2025

THE CITY OF IONE IS A GENERAL LAW CITY DEDICATED TO PROVIDING LEADERSHIP,

ACCOUNTABILITY, AND FISCAL INTEGRITY WHILE PROMOTING ECONOMIC OPPORTUNITIES AND MAINTAINING A HIGH QUALITY OF LIFE FOR OUR CITIZENS.

PLEASE LIMIT PUBLIC COMMENT/TESTIMONY TO FOUR MINUTES
Gov't. Code §54954.3
The Ione City Council welcomes, appreciates, and encourages participation in the City Council Meeting. The City Council reserves the right to reasonably limit the total time for public comment on any particular noticed agenda item as it may deem necessary.

Full staff reports and associated documents are available for public review at the Office of the City Clerk, City Hall, 1 E. Main Street, Ione, CA. Hard copies may be obtained for $3.60 for pages 1- 5 and $.45 for each additional page. Documents that are not available when the agenda is posted will be made available for public review at the meeting.

A. ROLLCALL
B. CLOSED SESSION: None
If all matters are not ·completed prior to the regular meeting start time, the City Council will convene to Closed Session after the Regular Meeting ends.

C. PLEDGE OF ALLEGIANCE
D. APPROVAL OF AGENDA
E. PRESENTATIONS/ANNOUNCEMENTS: None
F. PUBLIC COMMENT: EACH SPEAKER IS LIMITED TO 4 MINUTES NOTE: This is the time for members of the public who wish to be heard on matters that do not appear on the Agenda. Persons may address the City Council at this time on any subject within the jurisdiction of the Ione City Council.

Please be mindful of the 4 minute time limit per person. Pursuant to the Brown Act, the City Council may not take action or engage in a detailed discussion on an item that does not appear on the Agenda. However, matters that require Council action will be referred to staff for a report and/or recommendation for possible action at a future Council meeting. Is there anyone in the audience who wishes to address the Council at this time? G. INFORMATION ITEMS:

All matters listed under this category are for information only with no action to be taken by the City Council.

1. Building Department Monthly Reports – August and September, 2025

2. Fire Department Monthly Reports – August and September, 2025

3. Police Department Monthly Report – August and September 2025 H. CONSENT CALENDAR:

All matters listed under this category are considered to be routine and will be enacted by one motion. Any item may be removed for discussion and possible action and made a part of the regular agenda at the request of a Councilmember(s).

1. Warrants – October 21, 2025

2. Approve Biennial Focused Risk Assessment for City of Ione I. PUBLIC HEARING: None
C/1TOFIO!YE
U).i\"E, (ii 95640
J. REGULAR AGENDA:

1. Presentation of 2020-2021 Audit by Brian Nash, CPA - Richardson & Sons, LLP

2. Update on Fiscal Year 2024-2025 Budget Amendments

3. Approval of Purchase of Replacement Rescue Truck- Ken Mackey, Fire Chief

4. Discussion/Action Regarding City of !one's Position on Amador County Unified School District Consolidation
(Request from Mayor Rhoades)

5. City Council Discussion Regarding Duties of City Staff and City Attorney (Request from Councilmembers LaFayne, Atlan)
K. REPORTS AND COMMUNICATIONS FROM CITY ATTORNEY
L. REPORTS AND COMMUNICATIONS FROM CITY MANAGER
M. COUNCIL COMMENTS/COMMITTEE REPORTS/FUTURE AGENDA ITEMS N. ADJOURNMENT

NOTICE REGARDING CHALLENGES TO DECISIONS
Pursuant to all applicable laws and regulations, including without limitation, California Government Code Section 65009 and or California Public Resources Code Section 21177, if you wish to challenge in court any of the above decisions (regarding planning, zoning and/or environmental decisions), you may be limited to raising only those issues you or someone else raised at the public hearing(s) described in this notice/agenda, or in written correspondence delivered to the City at, or prior to, this public hearing.

ADA COMPLIANCE STATEMENT
In compliance with the American with Disabilities Act, if you need special assistance to participate in this meeting, please contact City Clerk Janice Traverso at (209) 274-2412, ext. 102.

Notification 24 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.

C/Tl' OF I01VE"'
I01VE. C4 9S64(J
DATE: SEPTEMBER 16, 2025
TO: GEORGE LEE, CITY MANAGER
Agenda Item G. 1.

FROM: JORDAN DOERKSEN, ADMINISTRATIVE ASSISTANT
SUBJECT: AUGUST 2025 BUILDING DEPARTMENT REPORT
To provide information regarding the activities of the Building Department for the month of August 2025.

Permits Issued:
• ADU/SFD: 2 $37,430.20
• Demolition: 0 $ -
• Garage/Carport: 0 $
-
• HVAC: 4 $447.06
• Meter Panel: 0 $ -
• Misc. Building: 1 $222.30
• Misc. Electrical: 2 $184.05
• Misc. Plumbing: 0 $ -
• Patio Cover: 1 $552.79
• Pool/Spa: 2 $1,558.13
• Repair: 2 $3,060.46
• Reroof: 0 $ -
• Sign: 0 $ -
• Solar: 1 $618.93
• Tenant Improvement: 0 $ -
• Tesla Powerwall: 1 $232.30
• Water Heater: 1 $221.59
• Windows: 0 $ -
TOTAL 17 $45,029.06
C/Tr OP 10/VE
/0:Vl:.:, C�& 9564()
Ins[!ections Comuleted:
• Code Enforcement: 0
• Consultation:
• Drywall: 1
• Electrical: 8
• Final Inspections: 1
• Footings: 5
• Foundation: 6
• Frame, Rough MEP 5
• Garage/Carport: 0
• Gas Line/Yellow Tag: 1
• HVAC Final: 3
• Insulation: 0
• Lath: 1
• Mechanical: 0
• Misc. Inspection: 0
• Patio Cover: 2
• Pool/Spa: 2
• Re-Roof: 2
• Sewer Lateral: 0
• Shear Nailing: 0
• Solar P/V Final: 2
• Structural Slab: 0
• Stucco: 0
• Water Heater: 0
• Water Lateral: 0
TOTAL 42
CITY OF 101\£
ION£, C-t 95640
DATE: OCTOBER21sT,2025
TO: GEORGE LEE, CITY MANAGER
FROM: JESSIE UPSHAW, BUILDING DEPARTMENT TECH
SUBJECT: SEPTEMBER 2025 BUILDING DEPARTMENT REPORT
Agenda Item #
To provide information regarding the activities of the Building Department for the month of September 2025.

Permits Issued:
• ADU/SFD: 0 $
-
• Demolition: 0 $
-
• Garage/Carport: 0 $
• HVAC: 0 $
-
• Meter Panel: 0 $
-
• Misc. Building: 1 $111.50
• Misc. Electrical: 0 $
• Misc. Plumbing: 0 $
-
• Patio Cover: 0 $
-
• Pool/Spa: 0 $
-
• Repair: 1 $331.65
• Reroof: 2 $553.31
• Sign: 1 $192.98
• Solar: 1 $620.38
• Tenant Improvement: 0 $
-
• Tesla Powerwall: 0 $
-
• Water Heater: 1 $221.50
• Windows: 0 $
TOTAL 7 $2031.32

CITJ' OFIOVE
IOI\'£, CA 95640
Ins�ections Com�leted:
• Code Enforcement: 4
• Consultation: 1
• Drywall: 2
• Electrical: 2
• Final Inspections: 1
• Footings: 0
• Foundation: 0
• Frame, Rough MEP 1
• Garage/Carport: 0
• Gas Line/Yellow Tag: 0
• HVAC Final: 1
• Insulation: 0
• Lath: 3
• Mechanical: 0
• Misc. Inspection: 0
• Patio Cover: 0
• Pool/Spa: 2
• Re-Roof: 1
• RoughMEP: 0
• Sewer Lateral: 0
• Shear Nailing: 6
• Solar P/V Final: 0
• Structural Slab: 0
• Stucco: 0
• Water Heater: 2
• Water Lateral: 0
TOTAL 24
Type of Calls
Emergency Medical

CITY OF IONE

FIRE DEPARTMENT
Status Report
August 2025
Medical Alarm - no medical need
Vehicle Accidents
Technical rescue
Tree down-hazard
Natural Gas Leaks
Lift assist
Police assist
Lock outs
Smoke alarm activation
Animal Rescues
Water issue I Flooding
Snake removals
Hazardous Materials
Rehab unit- Support
Smoke Investigations
Station Cover assignments
Mutual Aid Fires
Commercial Fire Alarms
(Including the TIGER FIRE)
Wild land fire (In the City ) (Hwy 104 across from the CALFIRE academy - ½ acres) Harold Fire -Auto Aid ( l- Vehicle accident I Structure /Wild land) CALFIRE Aug Station Cover Cover multiple stations
Strike team assignments: Tiger Fire
Gifford Fire
Coyote Fire
Pickett Fire
CALFIRE assignment
Agenda Item G. 2.

Number of Calls
53 1
11 1
1 3
14 1
1 3
1 4
1 1
1 2
32 5
1 1
2 9 calls
5 Total Fire Loss in the city: $ 0 Total Number oflncidents: 151

CITY OF IONE

FIRE DEPARTMENT
September 2025
Status Report

TYPE OF CALLS NUMBER OF CALLS
Emergency Medical 54
Medical alarm activation 1
Vehicle Accidents 2- Jaws of life Hwy 104 & Mule creek
Brickyard Road
Mutual Aid -Harold Fire Vehicle Accidents
Lift assist
CO Alarm
Station Coverage assignments
Natural Gas Leaks
Landing Zone
Mutual Aid Fires
Snake removal
Special Service
Smoke alarm activation
Water Leak-Flooding
Animal Rescue
Misc Fires
Commercial Fire alarm
Structure fire (Residential) $5,000 loss
Strike team deployments Picket Incident - Root Incident -Mt Shasta - TCU Lighting Fire loss in the city: $ 5,000 Total Incidents:
2 2
20 l
37 2
2 7
2 2
3 1
1 2
1 1
3 146
DATE:

CITY OF /Ol•./E
JONE, C4 9564(J
OCTOBER 21, 2025
Agenda Item G. 3.

TO:

FROM:

THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL

JOHN ALFRED, CIDEF OF POLICE
SUBJECT: RECEIVE AND FILE POLICE DEPARTMENT 2025 AUGUST REPORT RECOMMENDED ACTION:

1. Receive and file the lone Police Department 2025 Aug Report.

FISCAL IMPACT:

There is no fiscal impact associated with this item.

BACKGROUND:

This monthly report is for August 2025. It is designed to provide you with an understanding of the day-to-day operations of the lone Police Department and its staff as of August 2025.

ATTACHMENTS:

Summary - 2025 August Report

IONE POLICE DEPARTMENT

AUGUST REPORT
PD Monthly Report
Data is from August 1
st to August 3
1 st

CITY OF IONE

POLICE DEPARTMENT
2025
August Report to City Council
Data is from August 1st to August 31st

1. Total Incidents
2024 - August
2025 - August

2. Patrol Statistics
Type of Call
Calls for Service
Officer-Initiated
Incidents
Traffic Stops
Other OIA Incidents
Business Checks
Vehicle/Person Checks
Type of Report
Total Reports
Accident Reports
Corner's Case
Felony
Information Report
Infraction
Misdemeanor
Unclassified/Other
684
806
2024 - August
112
572
180
392
292
21 2024 - August
38 4
0 1
18 0
13 0
2025 - August
127
679
177
502
425
13 2025 - August
41 4
0 7
14 0
13 0
-��rre!!�~,w,, > ,_M k�,--,---,,- -,
2024 - Autust_ ----�'" io�s -- August
' --
Total Arrests 6 8
Misdemeanor
Felony
PD Monthly Report
6 0
5 3
Citations
Total
Felony
Misdemeanor
Infraction
2024 : ����st
19 0
3 16

1. Special Assignment Statistics
Motor Unit 2024 - August
Traffic Stops N/A
Cases N/A
Arrests Misdemeanor N/A
Arrests Felony N/A
Citations N/A
Investigations 2024 - August
Open Case Load N/A
Cases Cleared N/A
Arrests Felony N/A
Arrest Misdemeanors N/A
PD Monthly Report
2025 - �ugu�t
29 0
0 29
2025 - August
105
5 1
0 22
2025 - August
17 6
0 0

2. Staffing Levels
• 1 Chief
• 1 Sergeant
• 2 Corporals
• 1 Detective
• 1 Motor Officer
• 4 Officers
• 1 Records Clerk
• 3 Reserve
• 1 Part-time Administrative Analyst
• As of the date of this report, we are fully staffed.
• We currently work 10-hour shifts for patrol staff and corporals (Day Shift 8 AM-6 PM, Swing Shift 4 PM-2 AM, Graveyard 10 PM-8 AM). Administrative and special assignments involve working four 10-hour shifts, either Monday through Thursday or Tuesday through Friday, from 8 AM to 6 PM.

3. Volunteer Unit
• This month, the volunteer unit was used for office duties and events.

The volunteer unit logged 35.75 hours of work during August. • The Police Department could only function with the support of our volunteer unit. The volunteers assist with records, property and evidence, special events, vacation home checks, and other assigned duties.

PD Monthly Report

4. Notable Cases
• On 8/17/2025, Officers were dispatched to the Mobile Home Park at 1400 W. Marlette for a reported verbal argument. Amador Dispatch also advised that the suspected person had a warrant out of Amador County for a violation of probation, issued on 8/1/2025.

Upon arrival, Jason Lee Tucker was located inside the residence, where he was placed under arrest for the warrant and transported to the Amador County Jail without incident.
• On 8/21/2025, a female came into the lone Police Department. She was crying and stated that she had been abused and had been hit in the eye by car keys, had a laceration on her left shin, and a large purple bruise on her shoulder blade. Officers were dispatched to the scene. Upon arriving at the residence, the officer encountered the suspect, Roberto Luna, and arrested him for a 273.5 PC Domestic Violence - Felony. He was then transported to Sutter Amador Hospital for medical clearance and then booked in the Amador County Jail.
• On 8/19/2025, the lone Police Department received a request for help from another agency. Officers were advised that a subject had confirmed Amador County Felony and Misdemeanor Warrants and was in a red truck heading south on Hwy 124. The Amador County Narcotics Enforcement Task-Force (ACNET) officers were following the truck and requested lone Units for the traffic stop. Four lone PD officers responded to the area and were advised that the truck was in the Buena Vista Market and Saloon parking lot. All lone PD units entered the parking lot, and some blocked the exits. lone officers took Darrick Rydel into custody. He was searched, and a baggy of 10 grams of suspected Methamphetamine and a Methamphetamine Pipe, with residue, was found in his pockets. He was placed in a patrol car and taken to Amador County Jail for prosecution of drug charges, along with his warrants.

PD Monthly Report
• During August, the lone Police Department handled the following new Investigations:

PD Monthly Report
2 - Violation of Court Order
2 -Vandalism
3 -Bench Warrant
1-Driving Under the Influence
5 -Vehicle Accidents
11-Incident Investigations
1-Theft of Access Card
1-Mental Health Hold
2-Battery
5 -Domestic Dispute
1-Forgery
1 -Violation Custody Decree
3 -Child Abuse
1-Vehicle Theft
1-Found Property
1 -Probation Violation
CITY OF /OjVf'
JONE, C,I 95640
DATE: OCTOBER 21. 2025
TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: JOHN ALFRED, CHIEF OF POLICE
SUBJECT: RECEIVE AND FILE POLICE DEPARTMENT 2025 SEPTEMBER REPORT
RECOMMENDED ACTION:
1 . Receive and file the lone Police Department 2025 September Report.

FISCAL IMP ACT:

There is no fiscal impact associated with this item.

BACKGROUND:

This monthly report is for September 2025. It is designed to provide you with an understanding of the day-to-day operations of the lone Police Department and its staff as of September 2025.

ATTACHMENTS:

Summary - 2025 September Report

IONE POLICE DEPARTMENT

SEPTEMBER REPORT
Data is from September p
t to September 30th

CITY OF IONE

POLICE DEPARTMENT
2025
September Report to City Council
Data is from September 1
st to September 31
th

1. Total Incidents
2024 - September
2025 - September

2. Patrol Statistics
Type of Call
Calls for Service
Officer-Initiated
Incidents
Traffic Stops
Other OIA Incidents
Business Checks
Vehicle/Person Checks
Type of Report
Total Reports
Accident Reports
Corner's Case
Felony
Information Report
Infraction
Misdemeanor
Unclassified/Other
515
772
2024 - September
95 420
119
301
219
18 2024 - September
40 2
1 3
18 2
11 0
2025 - September
129
643
126
517
420
15 2025 - September
47 2
2 3
25 0
14 0
A_rr_e_
st_
s
-•--W·•-�. -·
20��-.September·= ·-·-•>•2025 -.s�ptf:mber. V ,.

Total Arrests 4 7
Misdemeanor 3 6
Felony 1 1
PD Monthly Report
Citations
,,,,m,,,,,,,,,,,,,,
Total
Felony
Misdemeanor
Infraction
2024 --��pt����r
9 0
3 6

1. Special Assignment Statistics
Motor Unit 2024 - September
Traffic Stops N/A
Cases N/A
Arrests Misdemeanor N/A
Arrests Felony N/A
Citations N/A
Investigations 2024 - September
Open Case Load N/A
Cases Cleared N/A
Arrests Felony N/A
Arrest Misdemeanors N/A
PD Monthly Report
2025 - September
29 0
1 28
2025 - September
95 2
2 1
22 2025 - September
23 14
0 0

2. Staffing Levels
■ 1 Chief
■ 1 Sergeant
■ 2 Corporals
■ 1 Detective
■ 1 Motor Officer
■ 4 Officers
■ 1 Records Clerk
■ 3 Reserve
■ 1 Part-time Administrative Analyst
• As of the date of this report, we are fully staffed.
• We currently work 10-hour shifts for patrol staff and corporals (Day Shift 8 AM-6 PM, Swing Shift 4 PM-2 AM, Graveyard 10 PM-8 AM). Administrative and special assignments involve working four 10-hour shifts, either Monday through Thursday or Tuesday through Friday, from 8 AM to 6 PM.

3. Volunteer Unit
• This month, the volunteer unit was used for office duties and events.

The volunteer unit logged 90.5 hours of work during September. • The Police Department could only function with the support of our volunteer unit. The volunteers assist with records, property and evidence, special events, vacation home checks, and other assigned duties.

PD Monthly Report

4. Notable Cases:
• On 9/2/25, Officers received a call that an individual was refusing to leave a residence on Stoneybrook Drive. When officers arrived at the residence, the suspect had left. Officers were informed that the suspect had been banging on the front door, and the ring camera captured him knocking on the front window and demanding that the victim return his notepads. It also caught the victim telling the suspect to leave, or the police would be called. Officers were able to contact the suspect at West Marlette Street and Stoneybrook Drive.

Jessie Slayton was arrested for a violation of 602(0) PC -Trespassing 11377(a) HS-Possession of a controlled substance;
Methamphetamine 11364(a)(l) HS-Possession of paraphernalia 1203.2 PC -Violation of probation, and was booked in the Amador County Jail.
• On 9/20/25, Officers were dispatched to a possible physical altercation. Upon arrival, a female was outside the residence, and a male was driving away. The female stated that she and the suspect were arguing, and the suspect put his hand around her neck and choked her. The suspect released his grip when he saw that she couldn't breathe. A "Be on the lookout" (BOL) was issued countywide for the suspect. The suspect was detained by the Jackson Police.

Officers arrived at the scene, and Garret Rogers was arrested for a 273.5 -Felony Domestic Violence, and was booked into the Amador County Jail.
• On 9/18/25, Officers conducted a traffic stop on Shakeley Drive for a vehicle with its right rear brake light not working. Officers contacted the driver, who had the odor of an alcoholic beverage on their person. A DUI investigation was completed, and Christopher Leland Hansen was arrested for the following violations: eve 23152(a) Driving under the influence, and eve 23152(b) DUI over .08 BAC. A search of the vehicle produced an open container. Hansen was released to a sober adult.

PD Monthly Report
• During September, the lone Police Department handled the following new Investigations:

PD Monthly Report
3 - Violation of Court Order
1 - Vandalism
4 - Bench Warrant
2 - Driving Under the Influence
1- Vehicle Accidents
10- Incident Investigations
1 - Identity Theft
4 - Mental Health Hold
3- Battery
4 - Domestic Dispute
2 - Child Abuse
1 - Vehicle Theft
3 - Found Property
1 - Probation Violation
2 - Coroner Cases
1- Vehicle Hit and Run
1- Vehicle Restricted Driver
1- Grand Theft
1- Under the Influence of a Controlled Substance
1- Outside Agency Assist to Amador County Sheriff's Office City of lone Unpaid Invoice Report Page:

Posting period: 10/25 Oct 17, 2025 12:15PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number 190 AMADOR COUNTY ANIMAL CONTROL
SEPTEMBE 1 10 ANIMALS Invoice 10/13/2025 11/12/2025 8,621.40 8,621.40 9670-70-622 --- Total SEPTEMBER 2025: 8,621.40 .DO 8,621.40 --
Total 190 AMADOR COUNTY ANIMAL CONTROL: 8,621.40 .00 8,621.40 --- 265 AMADOR COUNTY SHERIFF'S DEPT
100225 1 1ST QUARTER DISPATCH SERVICES Invoice 10/02/2025 11/01/2025 60,145.55 60,145.55 9670-70-622 Total 100225: 60,145.55 .OD 60,145.55 ---
100625 1 REFUND OF EB HALL RENTAL DEPO Invoice 10/06/2025 11/05/2025 820.00 820.00 1111-00-1119 �'V,> Total 100625: .DO 820.00 if\;; 820.00 ¥ \
AUG 2025 1 AUGUST 2025 MDT Invoice 09/18/2025 10/18/2025 688.27 688.27 9670-70-622 �

0.;{5
Total AUG 2025: 688.27 .00 688.27 {) \ I ,
Total 265 AMADOR COUNTY SHERIFF'S DEPT: 61,653.82 .00 61,653.82 315 AMADOR WATER AGENCY
005018-001X 1 RAW WATER HOWARD PARK Invoice 10/01/2025 10/31/2025 11,557.72 11,557.72 1111-92-6170 Total 005018-001X1025: 11,557.72 .OD 11,557.72
>
005018-002X 1 22 W JACKSON ST - FD Invoice 10/06/2025 11/05/2025 82.21 82.21 1111-75-6170 Total 005018-002X1025: 82.21 .DD 82.21 �
005018-003X 1 1 EMAIN ST Invoice 10/06/2025 11/05/2025 273.32 273.32 1111-65-6170 005018-003X 2 I EMAIN ST Invoice 10/06/2025 11/05/2025 273.32 273.32 1111-92-6170 Total 005018-003X1025: 546.64 .00 546.64 --
005018-004X 1 39 MAIN & PRESTON AVE Invoice 10/06/2025 11/05/2025 176.71 176.71 1111-75-6170 City of lone Unpaid Invoice Report Page: 2
Posting period: 10/25 Oct 17, 2025 12:15PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number --- Total 005018-004X1025: 176.71 .00 176.71
005018-005X 1 OAKRIDGE PARK Invoice 10/09/2025 11/08/2025 1,066.98 1,066.98 1111-92-6170 Total 005018-005X1025: 1,066.98 .00 1,066.98
005018-006X 1 846 SUTTER LANE Invoice 10/02/2025 11/01/2025 76.96 76.96 1111-92-6170 Total 005018-006X1025: 76.96 .00 76.96
005018-007X 1 CASTLE OAKS ENTRANCE Invoice 10/02/2025 11/01/2025 1,344.64 1,344.64 8221-92-617 --- Total 005018-007X1025: 1,344.64 .00 1,344.64 ---
005018-008X 1 437 QUAILHOLLOW DRIVE - PERRY Invoice 10/02/2025 11/01/2025 591.46 591.46 1111-92-6170 Total 005018-008X1025: 591.46 .00 591.46
005018-009X 1 431 QUAILHOLLOW DIREVE - PERRY Invoice 10/02/2025 11/01/2025 565.21 565.21 1111-92-6170 Total 005018-009X1025: 565.21 .00 565.21
005018-010X 1 425 QUAILHOLLOW DRIVE - PERRY Invoice 10/02/2025 11/01/2025 481.21 481.21 1111-92-6170 Total 005018-010X1025: 481.21 .00 481.21
005018-011 X 1 ES HWY124 Invoice 10/07/2025 11/06/2025 672.88 672.88 1111-92-6170 Total 005018-011X1025: 672.88 .00 672.88
005018-01 ZX 1 1600 W MARLETTE ST Invoice 10/07/2025 11/06/2025 154.77 154.77 1111-92-6170 Total 005018-012X1025: 154.77 .00 154.77
005018-013X 1 MAIN ST & SACRAMENTO Invoice 10/07/2025 11/06/2025 76.96 76.96 1111-92-6170 Total 005018-013X1025: 76.96 .00 76.96
005018-014X 1 305 S MILL ST (MILL & MALETTE) Invoice 10/07/2025 11/06/2025 76.96 76.96 1111-92-6170 City of lone Unpaid Invoice Report Page: 3
Posting period: 10/25 Oct 17, 2025 12:15PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number --- Total 005018-014X1025: 76.96 .00 76.96
005018-015X 1 10100 FIVE MILE DRIVE Invoice 10/07/2025 11/06/2025 460.21 460.21 3131-92-617 Total 005018-015X1025: 460.21 .00 460.21
005018-016X 1 ES HWY 124 Invoice 10/07/2025 11/06/2025 536.38 536.38 1111-92-6170 Total 005018-016X1025: 536.38 .00 536.38
005018-017X 1 POPLAR ST Invoice 10/07/2025 11/06/2025 872.14 872.14 1111-92-6170 Total 005018-017X1025: 872.14 .00 872.14
005018-018X 1 600 PRESTON AVE Invoice 10/07/2025 11/06/2025 234.46 234.46 9675-75-617 Total 005018-018X1025: 234.46 .00 234.46
005018-020X 1 HYDRANT ACCOUNT Invoice 09/26/2025 10/26/2025 51.55 51.55 3131-92-617 Total 005018-020X0925: 51.55 .00 51.55
005018-024X 1 17 EMAIN ST Invoice 10/06/2025 11/05/2025 82.21 82.21 1111-92-6170 Total 005018-024X1025: 82.21 .00 82.21
005018-025X 1 125 MARKET ST Invoice 10/07/2025 11/06/2025 76.96 76.96 1111-92-6170 Total 005018-025X1025: 76.96 .00 76.96
005018-026X 1 1020 1/2 CASSTLE OAKS DRIVE (IRR Invoice 10/02/2025 11/01/2025 1,036.77 1,036.77 8221-92-617 Total 005018-026X1025 1,036.77 .00 1,036.77 ---
006157-000X 1 SEWER LIFT STATIOIN Invoice 10/02/2025 11/01/2025 76.96 76.96 3111-92-6170 Total 006157-000X1025: 76.96 .00 76.96
006352-001 X 1 CASTLE OAKS MEDIAN Invoice 10/02/2025 11/01/2025 76.96 76.96 8221-92-617 Cit y of lone Unpaid Invoice Rep ort Page: 4
Posting peri od: 10/25 Oct 17, 2025 12:15PM
Invoice Sequence Descripti on Type Invoice Due Invoice Disc ount Net Invoice GL Acc ount Number Number Date Date Amount Amount Check Amount Number Total 006352-001X1025: 76.96 .00 76.96
006352-002X 1 CASTLE OAKS MEDIAN 3 Invoice 10/02/2025 11/01/2025 118.96 118.96 8221-92-617 Total 006352-002X1025: 118.96 .00 118.96
006352-00X1 1 CASTLE OAKS MEDIAN 1 Invoice 10/02/2025 11/01/2025 76.96 76.96 8221-92-617 Total 006352-00X1025: 76.96 00 76.96
Total 315AMADOR WATER AGENC Y: 21,171.83 .00 21,171.83 -- 390 ARCO BUSINESS SOLUTIONS
LT730X1025 1 PD FUEL Invoice 10/02/2025 11/01/2025 1,192.23 1,192.23 9670-70-620 LT730X1025 2 8X8 PD PHONES Invoice 10/02/2025 11/01/2025 104.75 104.75 1111-70-6160 LT730X1025 3 PAISANO'S PIZZA Invoice 10/02/2025 11/01/2025 163.98 163.98 1111-65-6111 LT730X1025 4 USPS POSTAGE -PD DOCS Invoice 10/02/2025 11/01/2025 31.15 31.15 9670-70-6111 LT730X1025 5 WALMART -COGS RECREATION & P Invoice 10/02/2025 11/01/2025 126.33 126.33 4121-67-612 LT730X1025 6 SAVEMART -COGS RECREATION & Invoice 10/02/2025 11101/2025 19.26 19.26 4121-67-612 LT730X1025 7 ADOBE Invoice 10/02/2025 11/01/2025 19.99 19.99 1111-94-6166 LT730X1025 8 WALMART -HALLOWEEN RECREATI Invoice 10/02/2025 11/01/2025 183.69 183.69 4121-67-612 LT730X1025 9 WALMART -COGS RECREATION & P Invoice 10/02/2025 11/01/2025 60.91 60.91 4121-67-612 LT730X1025 10 DOLLAR TREE -COGS RECREATION Invoice 10/02/2025 11/01/2025 120.73 120.73 4121-67-612 LT730X1025 11 ADOBE Invoice 10/02/2025 11/01/2025 119.95 119.95 1111-94-6166 LT730X1025 12 EPIC SPORTS -PICKLEBALL Invoice 10/02/2025 11/01/2025 865.85 865.85 4511-92-881 LT730X1025 13 AMAZON - HALLOWEEN RECREATIO Invoice 10/02/2025 11/01/2025 653.44 653.44 4121-67-612 LT730X1025 14 ADOBE Invoice 10102/2025 11/01/2025 19.99 19.99 1111-94-6166 LT730X1025 15 THE MOWER SHOP -MOWER PARTS Invoice 10/02/2025 11/01/2025 82.37 82.37 2111-92-6203 LT730X1025 16 AMAZON -CITY VEHICLE Invoice 10/02/2025 11/01/2025 154.08 154.08 4121-67-612 LT730X1025 17 ADOBE Invoice 10/02/2025 11/01/2025 19.99 19.99 1111-94-6166 LT730X1025 18 AMAZON -AUTO SUPPLIES Invoice 10/02/2025 11/01/2025 91.08 91.08 2111-92-6202 LT730X1025 19 ADOBE Invoice 10/02/2025 11/01/2025 19.99 19.99 1111-94-6166 LT730X1025 20 LOWES -POOL REPAIR SUPPLIES Invoice 10/02/2025 11/0112025 64.61 64.61 4111-92-6191 LT730X1025 21 LOWES -PICKLEBALL PROJECT Invoice 10/02/2025 11/01/2025 241.19 241.19 4511-92-881 LT730X1025 22 AMAZON -SOFTBALL SUPPLIES Invoice 10/02/2025 11/01/2025 186.90 186.90 4121-67-612 LT730X1025 23 AMAZON -OFFICE SUPPLIES Invoice 10/02/2025 11/01/2025 33.16 33.16 4121-67-612 LT730X1025 24 AMAZON -COGS RECREATION & PA Invoice 10/02/2025 11/01/2025 43.98 43.98 4121-67-612 LT730X1025 25 IONE FEED & RANCH -BAR ALE Invoice 10/02/2025 11/01/2025 37.07 37.07 1111-92-6111 LT730X1025 26 LOWES -PICKLEBALL PROJECT Invoice 10/02/2025 11/01/2025 61.93 61.93 4511-92-881 City of lone Unpaid Invoice Report Page: 5
Posting period: 10/25 Oct 17, 2025 12:15PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number LT730X1025 27 LOWES - PICKLEBALL PROJECT Invoice 10/02/2025 11/01/2025 208.50 208.50 4511-92-881 LT730X1025 28 AMAZON - CHRISTMAS - RECREATIO Invoice 10/02/2025 11/01/2025 312.30 312.30 4121-67-612 LT730X1025 29 AMAZON - SOFTBALL Invoice 10/02/2025 11/01/2025 69.86 69.86 4121-67-612 LT730X1025 30 IONE PLAZA MARKET - 104 FIRELINE Invoice 10/02/2025 11/01/2025 51.96 51.96 9675-75-612 LT730X1025 31 IONE PLAZA MARKET - COPPERHILL Invoice 10/02/2025 11/01/2025 45.06 45.06 9675-75-612 LT730X1025 32 PAISANO'S PIZZA - CADET MEALS - F Invoice 10/02/2025 11/01/2025 30.48 30.48 9675-75-612 LT730X1025 33 ADOBE Invoice 10/02/2025 11/01/2025 19.99 19.99 1111-94-6166 LT730X1025 34 ADOBE Invoice 10/02/2025 11/01/2025 4.99 4.99 1111-94-6166 LT730X1025 35 IONE PLAZA MARKET - FIRE CADET Invoice 10/02/2025 11/01/2025 38.37 38.37 9675-75-612 LT730X1025 36 GALLS - UNIFORMS - FD Invoice 10/02/2025 11/01/2025 477.30 477.30 9675-75-614 LT730X1025 37 LOWES - WASHER & DRYER- FD Invoice 10/02/2025 11/01/2025 1,051.64 1,051.64 9675-75-6111 LT730X1025 38 LOWES - SHOP TOWELS - FD Invoice 10/02/2025 11/01/2025 26.89 26.89 9675-75-6111 LT730X1025 39 WALMART - SOAP FOR WASHER - F Invoice 10/02/2025 11/01/2025 55.88 55.88 9675-75-6111 LT730X1025 40 AMAZON - PICKLEBALL SUPPLIES - Invoice 10/02/2025 11/01/2025 2,885.55 2,885.55 4511-92-881 LT730X1025 41 AMAZON - PICKLEBALL SUPPLIES - Invoice 10/02/2025 11/01/2025 2,885.55 2,885.55 4511-92-881 LT730X1025 42 COMFORT SOLUTIONS - FD UNIFOR Invoice 10/02/2025 11/01/2025 1,240.00 1,240.00 9675-75-620 LT730X1025 43 GOLD COUNTRY - FD REFLECTIVE U Invoice 10/02/2025 11/01/2025 193.50 193.50 9675-75-620 LT730X1025 44 WALMART - FD FACILITY SUPPLIES Invoice 10/02/2025 11/01/2025 53.31 53.31 9675-75-6111 LT730X1025 45 IONE PLAZA MARKET - CADET MEAL Invoice 10/02/2025 11/01/2025 73.33 73.33 9675-75-612 LT730X1025 46 ZOOM.COM Invoice 10/02/2025 11/01/2025 10.00 10.00 9675-75-6111 LT730X1025 47 WALMART - OFFICE TRANING SUPP Invoice 10/02/2025 11/01/2025 33.01 33.01 9675-75-612 LT730X1025 48 AMAZON - CAB TILT CONTROLLERS Invoice 10/02/2025 11/01/2025 117.63 117.63 9675-75-620 LT730X1025 49 HARBOR FREIGHT - PPE - FD Invoice 10/02/2025 11/01/2025 97.78 97.78 9675-75-611 LT730X1025 50 AMAZON - BROKEN LIGHT PARTS - F Invoice 10/02/2025 11/01/2025 56.00 56.00 9675-75-620 LT730X1025 51 DELTA TRUCK CENTER - SPRINGS F Invoice 10/02/2025 11/01/2025 96.53 96.53 9675-75-620 LT730X1025 52 SIP.US - PHONES Invoice 10/02/2025 11/01/2025 284.38 284.38 9670-70-616 LT730X1025 53 STAR DONUTS Invoice 10/02/2025 11/01/2025 15.90 15.90 1111-65-6111 LT730X1025 54 AMAZON - VEHICLE SUPPLIES Invoice 10/02/2025 11/01/2025 20.46 20.46 2111-92-6202 LT730X1025 55 BLACK WIDOW - EQUIPMENT PARTS Invoice 10/02/2025 11/01/2025 237.59 237.59 1111-92-6203 LT730X1025 56 GOVX - UNIFORMS Invoice 10/02/2025 11/01/2025 193.27 193.27 1111-92-6140 LT730X1025 57 GOVX - CREDIT Invoice 10/02/2025 11/01/2025 89.12- 89.12- 1111-92-6140 LT730X1025 58 GOVX - CREDIT Invoice 10/02/2025 11/01/2025 155.12- 155.12- 1111-92-6140 L T730X1025 59 DRAKE WATER - UNIFORM Invoice 10/02/2025 11/01/2025 326.91 326.91 1111-92-6140 LT730X1025 60 BEST WESTERN - TRAVEL Jnvoice 10/02/2025 11/01/2025 212.05 212.05 1111-75-6122 LT730X1025 61 BEST WESTERN - TRAVEL Invoice 10/02/2025 11/01/2025 212.05 212.05 1111-75-6122 LT730X1025 62 BEST WESTERN - TRAVEL Invoice 10/02/2025 11/01/2025 212.05 212.05 1111-75-6122 LT730X1025 63 AMAZON - TOWELS Invoice 10/02/2025 11/01/2025 107.74 107.74 9675-75-620 LT730X1025 64 SAVEMART - COGS FOR SOFTBALL Invoice 10/02/2025 11/01/2025 75.90 75.90 4121-67-612 LT730X1025 65 AMAZON - PRIME DUES Invoice 10/02/2025 11/01/2025 16.15 16.15 1111-62-6240 LT730X1025 66 AMAZON - CLOUD COMPUTING Invoice 10/02/2025 11/01/2025 53.57 53.57 1111-65-6240 City of lone Unpaid Invoice Report Page: 6
Posting period: 10/25 Oct 17, 2025 12:15PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number LT730X1025 67 AMAZON - VEHICLE MAINT Invoice 10/02/2025 11/01/2025 780.06 780.06 9675-75-620 Total LT730X1025: 17,357.85 .00 17,357.85 ---
Total 390 ARCO BUSINESS SOLUTIONS: 17,357.85 .00 17,357.85 -- 420 AT&T CALNET 3
24173015 1 BAN 9391033961 Invoice 10/06/2025 11/05/2025 831.07 831.07 9670-70-616 Total 24173015: 831.07 .00 831.07
24173292 1 BAN 9391037281 Invoice 10/06/2025 11105/2025 30.95 30.95 1111-94-6160 Total 24173292: 30.95 .00 30.95
24173293 1 BAN 9391037282 Invoice 10/06/2025 11/05/2025 89.74 89.74 1111-94-6160 Total 24173293: 89.74 .00 89.74
Total 420 AT&T CALNET 3: 951.76 .00 951.76
425 AT&T MOBILITY
2873090230 1 ACCT NO 287309023056 Invoice 10/02/2025 11/01/2025 479.64 479.64 9675-75-616 Total 287309023056X10102025: 479.64 .00 479.64
Total 425 AT&T MOBILITY: 479.64 .00 479.64
540 BENEFIT COORDINATORS CORPORATION
17617 1 ADMIN LIFE INS Invoice 09/01/2025 10/01/2025 113.80 113.80 1111-65-5223 17617 2 FIRE LIFE INS Invoice 09/01/2025 10/01/2025 158.95 158.95 9675-75-522 17617 3 POLICE LIFE INS Invoice 09/01/2025 10/01/2025 162.25 162.25 9670-70-522 17617 4 PW LIFE INS Invoice 09/01/2025 10/01/2025 71.95 71.95 1111-92-5223 Total 17617: 506.95 .00 506.95
Total 540 BENEFIT COORDINATORS CORPORATION: 506.95 .00 506.95 875 WIZiX TECHNOLOGY GROUP
531624 1 MONTHLY USAGE Invoice 10/09/2025 11/08/2025 119.31 119.31 1111-65-6111 City of lone Unpaid Invoice Report Page: 7
Posting period: 10/25 Oct 17, 2025 12:15PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number -- 531624 2 MONTHLY USAGE Invoice 10/09/2025 11/08/2025 30.17 30.17 9670-70-6111 Total 531624: 149.48 .00 149.48
Total 875 WiZiX TECHNOLOGY GROUP: 149.48 .00 149.48
895 CASCADE FIRE EQUIPMENT CO
18655 1 Gen Ii Pant Invoice 05/22/2025 06/21/2025 353.36 353.36 9675-75-611 Total 18655: 353.36 .00 353.36
18958 1 CAIRNS 1044 HELMET W/ DEFENDE Invoice 09/05/2025 10/05/2025 4,714.18 4,714.18 9675-75-611 --- Total 18958: 4,714.18 .00 4,714.18 ---
INV20799 1 GOGGLE, ESS WILDLAND STRIKETE Invoice 09/02/2025 10/02/2025 353.42 353.42 9675-75-611 Total INV20799: 353.42 .00 353.42
Total 895 CASCADE FIRE EQUIPMENT CO: -5,420.96 .00 5,420.96 1090 CONSOLIDATED ELECTRICAL DISTRICT
3385-102269 1 Street Lights Invoice 09/25/2025 10/2512025 1,986.91 1,986.91 8221-92-619 Total 3385-1022694: 1,986.91 .00 1,986.91 ---
Total 1090 CONSOLIDATED ELECTRICAL DISTRICT: -1,986.91 .00 1,986.91 1220 DE LAGE LANDEN INC.
592468604 1 COPIER LEASE MONTHLY Invoice 10/07/2025 11/06/2025 217.12 217.12 1111-65-6220 592468604 2 COPIER LEASE MONTHLY Invoice 10/07/2025 11/06/2025 238.82 238.82 2111-65-6220 592468604 3 COPIER LEASE MONTHLY Invoice 10/07/2025 11/06/2025 83.51 83.51 3111-65-6220 592468604 4 COPIER LEASE MONTHLY Invoice 10/07/2025 11/06/2025 16.70 16.70 3131-65-622 Total 592468604: 556.15 .00 556.15
Total 1220 DE LAGE LANDEN INC.: 556.15 .00 556.15
1255 DEPARTMENT OF JUSTICE
849609 1 FINGERPRINT APPS I FBI - SEPT 202 Invoice 10/06/2025 11/05/2025 49.00 49.00 9670-70-622 City of lone Unpaid Invoice Report Page: 8
Posting period: 10/25 Oct 17, 2025 12:15PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number Total 849609: 49.00 .00 49.00
Total 1255 DEPARTMENT OF JUSTICE: 49.00 .00 49.00
1355 EASTON'S SERVICE AND REPAIR
X0027 1 REMOVED BATTERY, GOT TO START Invoice 01/25/2025 02/24/2025 511.09 511.09 3131-50-620 Total X0027: 511.09 .00 511.09
Total 1355 EASTON'S SERVICE AND REPAIR: 511.09 .00 511.09 1375 ECO URBAN DESIGNS INC.
1917 1 SEPT 2025 LANDSCAPE MAINT - CA Invoice 09/01/2025 10/01/2025 2,515.00 2,515.00 8221-92-619 --- Total 1917: 2,515.00 .00 2,515.00 ---
1922 1 OCT 2025 LANDSCAPE MAINT - CAS Invoice 10/01/2025 10/31/2025 2,515.00 2,515.00 8221-92-619 --- Total 1922: 2,515.00 .00 2,515.00 ---
Total 1375 ECO URBAN DESIGNS INC.: 5,030.00 .00 5,030.00 1500 FERGUSON ENT INC. #686
6278960 1 MISC PVC PIPE - HOWARD PARK - Pl Invoice 10/09/2025 11/08/2025 158.17 158.17 4511-92-881 Total 6278960: 158.17 .00 158.17
Total 1500 FERGUSON ENT INC. #686: 158.17 .00 158.17
1675 GOLD & SONS, INC.
23732 1 Sand for the Arena at Howard Park Invoice 06/30/2025 07/30/2025 8,969.18 8,969.18 4311-92-619 Total 23732: 8,969.18 .00 8,969.18
Total 1675 GOLD & SONS, INC.: 8,969.18 .00 8,969.18
1855HASA
1076872 1 1 MUL Tl CH LOR Invoice 10/02/2025 11/01/2025 2,457.08 2,457.08 3111-92-6113 City of lone Unpaid Invoice Report Page: 9
Posting period: 10/25 Oct 17, 2025 12:15PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number Total 1076872: 2,457.08 .00 2,457.08 ---
Total 1855 HASA: 2,457.08 .00 2,457.08 --
1890 HERFEL, HUGH
101425 1 LOWES-HOPE TRP WALL Invoice 10/14/2025 11/13/2025 135.05 135.05 9520-92-619 101425 2 CED - SENSOR-OUTLET BOX-TERM! Invoice 10/14/2025 11/13/2025 1,458.36 1,458.36 9520-92-619 101425 3 SERRANO CONCRETE PUMPING Invoice 10/14/2025 11/13/2025 550.00 550.00 9520-92-619 101425 4 SERRANO CONCRETE PUMPING Invoice 10/14/2025 11/13/2025 600.00 600.00 9520-92-619 101425 5 MEEKS - TITEN TURBO 100 PC - 4X4 Invoice 10/14/2025 11/13/2025 115.86 115.86 9520-92-619 Total 101425: 2,859.27 .00 2,859.27 ---
Total 1890 HERFEL, HUGH: 2,859.27 .00 2,859.27 --
1950 HUNT & SONS INC.
308075 1 PW FUEL-SEWER DIESEL Invoice 11/20/2024 12/20/2024 459.31 459.31 3111-92-6201 308075 2 PW FUEL SEWER Invoice 11/20/2024 12/20/2024 459.31 459.31 3131-92-620 308075 3 PW FUEL-CORP YARD Invoice 11/20/2024 12/20/2024 780.84 780.84 1111-92-6201 308075 4 PW FUEL CORP YARD Invoice 11/20/2024 12/20/2024 45.93 45.93 2111-92-6201 308075 5 PW FUEL CORP YARD Invoice 11/20/2024 12/20/2024 91.86 91.86 4311-92-620 308075 6 short paid Invoice 11/20/2024 12/20/2024 .01 .01 1111-92-6201 308075 Chk No: 5458 (1) Calculated 11/26/2024 459.31- 3111-00-2111 308075 Chk No: 5458 (1) Calculated 11/26/2024 459.31- 3131-00-2111 308075 Chk No: 5458 (1) Calculated 11/26/2024 780.84- 1111-00-2111 308075 Chk No: 5458 (1) Calculated 11/26/2024 45.93- 2111-00-2111 308075 Chk No: 5458 (1) Calculated 11/26/2024 91.86- 4311-00-2111 Total 308075: 1,837.26 .00 .01 ---
740924 1 PUBLIC WORKS FUEL Invoice 10/15/2025 11/14/2025 785.44 785.44 1111-92-6201 740924 2 FD FUEL Invoice 10/15/2025 11/14/2025 901.32 901.32 9675-75-620 Total 740924: 1,686.76 .00 1,686.76
Total 1950 HUNT & SONS INC.: 3,524.02 .00 1,686.77 --
2050 IONE PLAZA MARKET
02164008 1 MEALS FOR CADETS Invoice 09/09/2025 10/09/2025 25.97 25.97 9675-75-612 City of lone Unpaid Invoice Report Page: 10
Posting period: 10/25 Oct 17, 2025 12:15PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number Total 02164008: 25.97 .00 25.97
Total 2050 IONE PLAZA MARKET: 25.97 .00 25.97
2375 LIFE- ASSIST INC
CREDITX09- 1 CREDIT MEMO 09-09-25 Invoice 09/09/2025 10/09/2025 470.28- 470.28- 9675-75-610 Total CREDITX09-09-25: 470.28- .00 470.28-
Total 2375 LIFE- ASSIST INC: 470.28- .00 470.28-
2700 CIVICPLUS LLC
345780 1 MUNICODE CODIFICATION MEETINS Invoice 10/27/2025 11/26/2025 3,118.75 3,118.75 1111-65-6166 345780 2 MUNICODE CODIFICAITON MEETING Invoice 10/27/2025 11/26/2025 1,192.46 1,192.46 3111-65-6166 345780 3 MUNICODE CODIFICATION MEETING Invoice 10/27/2025 11/26/2025 275.19 275.19 3131-65-616 Total 345780: 4,586.40 .00 4,586.40 ---
Total 2700 CIVICPLUS LLC: 4,586.40 .00 4,586.40 --
2930 PG&E
1493085298- 1 CITY YARD MILL STREET - STREET L Invoice 10/22/2025 11/21/2025 15.78 15.78 1111-92-6170 Total 1493085298-4X0925: 15.78 .00 15.78
2002821263- 1 9255 DAVE BRUBECK RD Invoice 10/09/2025 11/08/2025 222.90 222.90 1111-92-6170 Total 2002821263-5X1025: 222.90 .00 222.90
2728576498- 1 1600 W MARLETTE ST Invoice 10/09/2025 11/08/2025 24.64 24.64 3111-92-6170 Total 2728576498-4X1025: 24.64 .00 24.64
2811909826- 1 1600 W MARLETTE ST Invoice 10/09/2025 11/08/2025 24.64 24.64 3111-92-6170 Total 2811909826-8X1025: 24.64 .00 24.64
3034727877- 1 WEST MARLETTE 7 MANOR DRIVE - Invoice 10/13/2025 11/12/2025 86.16 86.16 8221-92-617 City of lone Unpaid Invoice Report Page: 11
Posting period: 10/25 Oct 17, 2025 12:15PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number Total 3034727877-9X1025: 86.16 .00 86.16
7090487111- 1 305 MILL ST Invoice 10/10/2025 11/05/2025 19.09 19.09 1111-92-6170 Total 7090487111-1X1025: 19.09 .00 19.09
7378505297- 1 1020 1/2 CASTLE OAKS DR Invoice 10/09/2025 11/08/2025 34.10 34.10 8221-92-617 Total 7378505297-5X1025: 34.10 .00 34.10
Total 2930 PG & E: 427.31 .00 427.31
3405 SHRED CITY
3080410082 1 2-BIN SHREDDING SERVICE Invoice 10/09/2025 11/08/2025 200.00 200.00 1111-65-6111 3080410082 2 1-BIN SHREDDING SERVICE - PD Invoice 10/09/2025 11/08/2025 100.00 100.00 9670-70-6111 Total 30804100825: 300.00 .00 300.00
Total 3405 SHRED CITY: 300.00 .00 300.00
3817 TOUCH FREE EXPRESS CAR WASH
912025 1 IONE POLICE UNLIMITED CAR WASH Invoice 09/01/2025 10/01/2025 275.00 275.00 9670-70-620 Total 912025: 275.00 .00 275.00
Total 3817 TOUCH FREE EXPRESS CAR WASH: 275.00 .00 275.00 4060 WEBER GHIO & ASSOC. INC
15435 1 BUILDING DEPT ASSISTANCE Invoice 10/10/2025 11/09/2025 6,440.85 6,440.85 1111-85-6216 15435 2 BUILDING DEPT ASSISTANCE Invoice 10/10/2025 11/09/2025 775.00 775.00 9670-70-881 Total 15435: 7,215.85 .00 7,215.85 ---
Total 4060 WEBER GHIO & ASSOC. INC: 7,215.85 .00 7,215.85 -- 4105 WILBUR-ELLIS COMPANY LLC
17489369 1 CHEMICALS - WWTP Pond Invoice 09/25/2025 10/25/2025 10,024.79 10,024.79 3111-92-6113 City of lone Unpaid Invoice Report Page: 12
Posting period: 10/25 Oct 17, 2025 12:15PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number Total 17489369 10,024.79 .00 10,024.79 ---
Total 4105 WILBUR-ELLIS COMPANY LLC: 10,024.79 .00 10,024.79 --- 4620 ABC PLUMBING HEATING & AIR CONDITIONING
433841 1 HYDRO MAINTENANCE - VARIOUS L Invoice 10/07/2025 11/06/2025 844.75 844.75 3111-92-6193 Total 433841: 844.75 .00 844.75
Total 4620 ABC PLUMBING HEATING & AIR CONDITIONING 844.75 .00 844.75 5130 ALPHA ANALYTICAL LABORATORIES INC
5104023-CV 1 CITY OF IONE WWTP POND Invoice 10/06/2025 11/05/2025 272.00 272.00 3111-92-6215 Total 5104023-CVRK_JWS: 272.00 .00 272.00
5104111-CV 1 CITY OF IONE COWRF TERTIARY PL Invoice 10/06/2025 11/05/2025 42.00 42.00 3131-92-621 Total 5104111-CVRK_JWS: 42.00 .00 42.00
5104113-CV 1 CITY OF IONE COWRF TERTIARY PL Invoice 10/06/2025 11/05/2025 42.00 42.00 3131-92-621 Total 5104113-CVRK_JWS: 42.00 .00 42.00
5104114-CV 1 CITY OF IONE COWRF TERTIARY PL Invoice 10/06/2025 11/05/2025 42.00 42.00 3131-92-621 Total 5104114-CVRK_JWS: 42.00 .00 42.00
5104117-CV 1 CITY OF IONE COWRF TERTIARY PL Invoice 10/06/2025 11/05/2025 42.00 42.00 3131-92-621 Total 5104117-CVRK_JWS: 42.00 .00 42.00
5104330-CV 1 CITY OF IONE COWRF TERTIARY PL Invoice 10/07/2025 11/06/2025 42.00 42.00 3131-92-621 Total 5104330-CVRK_JWS: 42.00 .00 42.00
510451 1 CITY OF IONE COWRF TERTIARY PL Invoice 10/14/2025 11/13/2025 42.00 42.00 3131-92-621 City of lone Unpaid Invoice Report Page: 13
Posting period: 10/25 Oct 17, 2025 12:15PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number --- Total 510451: 42.00 .00 42.00
5105249-CV 1 CITY OF IONE COWRF TERTIARY Pl Invoice 10/13/2025 11/12/2025 42.00 42.00 3131-92-621 Total 5105249-CVRK_JWS: 42.00 .00 42.00
5105280-CV 1 CITY OF IONE COWRF TERTIARY Pl Invoice 10/13/2025 11/12/2025 42.00 42.00 3131-92-621 Total 5105280-CVRK_JWS: 42.00 .00 42.00
5105287-CV 1 CITY OF IONE COWRF TERTIARY Pl Invoice 10/13/2025 11/12/2025 42.00 42.00 3131-92-621 Total 5105287-CVRK_JWS: 42.00 .00 42.00
5105454-CV 1 CITY OF IONE COWRF TERTIARY PL Invoice 10/14/2025 11/13/2025 42.00 42.00 3131-92-621 Total 5105454-CVRK_JWS: 42.00 .00 42.00
5105469-CV 1 CITY OF IONE COWRF TERTIARY Pl Invoice 10/14/2025 11/13/2025 42.00 42.00 3131-92-621 Total 5105469-CVRK_JWS: 42.00 .00 42.00
5105781-CV 1 CITY OF IONE COWRF TERTIARY Pl Invoice 10/15/2025 11/14/2025 42.00 42.00 3131-92-621 Total 5105781-CVRK_JWS: 42.00 .00 42.00
5105985_CV 1 CITY OF IONE COWRF TERTIARY Pl Invoice 10/16/2025 11/15/2025 42.00 42.00 3131-92-621 Total 5105985_CVRK_JWS: 42.00 .00 42.00
Total 5130 ALPHA ANALYTICAL LABORATORIES INC: 818.00 .00 818.00 5205 SOMACH SIMMONS & DUNN
3025430 1 COWRF Invoice 10/14/2025 11/13/2025 2,379.00 2,379.00 3131-65-621 Total 3025430: 2,379.00 .00 2,379.00 --
Total 5205 SOMACH SIMMONS & DUNN: 2,379.00 .00 2,379.00 City of lone Unpaid Invoice Report Page: 14
Posting period: 10/25 Oct 17, 2025 12:15PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number --- 5275 ADVANTAGE GEAR, INC
29421-3 1 SINGLE BUGLE Invoice. 08/26/2025 09/25/2025 71.45 71.45 9675-75-611 Total 29421-3: 71.45 .00 71.45
29635-3 1 CHIEF HAT BADGE Invoice 09/10/2025 10/10/2025 38.01 38.01 9675-75-611 Total 29635-3: 38.01 .00 38.01
Total 5275 ADVANTAGE GEAR, INC: 109.46 .00 109.46
5310 TELSTAR INSTRUMENTS
128688 1 SOFTWARE/PROGRAMMING/TOOLS Invoice 10/15/2025 11/14/2025 7,819.39 7,819.39 3131-92-619 --- Total 128688: 7,819.39 .00 7,819.39
128692 1 SOFTWARE/PROGRAMMING/TOOLS Invoice 09/16/2025 10/16/2025 19,484.67 19,484.67 3131-92-619 --- Total 128692: 19,484.67 .00 19,484.67 ---
128693 1 SOFTWARE/PROGRAMMING/TOOLS Invoice 09/16/2025 10/16/2025 15,372.13 15,372.13 3131-92-619 --- Total 128693: 15,372.13 .00 15,372.13 ---
Total 5310 TELSTAR INSTRUMENTS: 42,676.19 .00 42,676.19 -- 5695 WILKINSON PORTABLES
110042 1 PORTA POTTY BIWEEKLY SERVICE Invoice 10/03/2025 11/02/2025 215.00 215.00 9520-50-611 Total 110042: 215.00 .00 215.00
Total 5695 WILKINSON PORTABLES: 215.00 .00 215.00
5900 BUCHANAN, MEGAN
003 1 SOCAL MEDIA MARKETING Invoice 09/30/2025 10/30/2025 118.75 118.75 4121-67-612 003 2 SOCIAL MEDIA MARKETING Invoice 09/30/2025 10/30/2025 118.75 118.75 1111-92-6160 003 3 SOCIAL MEDIA MARKETING Invoice 09/30/2025 10/30/2025 118.75 118.75 9675-75-616 Total 003: 356.25 .00 356.25
City of lone Unpaid Invoice Report Page: 15
Posting period: 10/25 Oct 17, 2025 12:15PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number Total 5900 BUCHANAN, MEGAN: 356.25 .00 356.25
6085 HUNT OIL COMPANY, INC.

JAN FIN 1 LA TE CHARGE Invoice 01/31/2025 02/28/2025 9.73 9.73 1111-75-6201 JAN FIN 2 LATE CHARGE -Acct 87478 Invoice 01/31/2025 02/28/2025 9.73 9.73 1111-75-6201 JAN FIN Chk No: 6214 (1) Calculated 08/20/2025 9.73- 1111-00-2111 Total JAN FIN: 19.46 .00 9.73
Total 6085 HUNT OIL COMPANY, INC.: 19.46 .00 9.73
6170 RRM DESIGN GROUP
3557-01-RC2 1 CHARLES HOWARD PARK MASTER Invoice 08/11/2025 09/10/2025 16,308.75 16,308.75 9514-50-881 --- Total 3557-01-RC25-3: 16,308.75 .00 16,308.75 ---
3557-01-RC2 1 CHARLES HOWARD PARK MASTER Invoice 09/11/2025 10/11/2025 8,289.04 8,289.04 9514-50-881 --- Total 3557-01-RC25-4: 8,289.04 .00 8,289.04 ---
3557-01-RC2 1 CHARLES HOWARD PARK MASTER Invoice 10/16/2025 11/15/2025 8,289.04 8,289.04 9514-50-881 --- --- Total 3557-01-RC25-5: 8,289.04 .00 8,289.04 ---
Total 6170 RRM DESIGN GROUP: -32,886.83 .00 32,886.83
6220 FLUID TECH HYDRAULICS, INC.
130078 1 FIRE TRUCK REPAIR Invoice 10/02/2025 11/01/2025 1,062.74 1,062.74 9675-75-620 --- Total 130078: 1,062.74 .00 1,062.74 ---
Total 6220 FLUID TECH HYDRAULICS, INC .. 1,062.74 .00 1,062.74 6230 RAY BLACKBURN
NOVEMBER 1 NOVEMBER 2025 PAYMENT FOR PD Invoice 10/01/2025 10/31/2025 5,019.37 5,019.37 9670-70-881 Total NOVEMBER 2025: 5,019.37 .00 5,019.37 ---
Total 6230 RAY BLACKBURN: 5,019.37 .00 5,019.37
City of lone Unpaid Invoice Report Page: 16
Posting period: 10/25 Oct 17, 2025 12:15PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number 6240 GILLASPIE, RYAN
1200 1 9 OAKS STUMPS GRINDED - TRAIN Invoice 10/03/2025 11/02/2025 700.00 700.00 9520-92-619 Total 1200: 700.00 .00 700.00
Total 6240 GILLASPIE, RYAN: 700.00 .00 700.00
6245 JSG CONCRETE, INC.
4560 1 CONCRETE BILLING #1 - HOWARD P Invoice 10/17/2025 11/16/2025 150,000.00 150,000.00 4511-92-881 --- Total 4560: 150,000.00 .00 150,000.00
Total 6245 JSG CONCRETE, INC.: 150,000.00 .00 150,000.00 Total : 401,886.65 .00 400,039.67 ---
Grand Totals: 401,886.65 .00 400,039.67
Summary by General Ledger Account Number
GL Account Number Debit Credit Net
1111-00-1119 820.00 .00 820.00
1111-00-2111 .00 9.73- 9.73-
1111-62-6240 16.15 .00 16.15
1111-65-5223 113.80 .00 113.80
1111-65-6111 499.19 .00 499.19
1111-65-6166 3,118.75 .00 3,118.75
1111-65-6170 273.32 .00 273.32
1111-65-6220 217.12 .00 217.12
1111-65-6240 53.57 .00 53.57
1111-70-6160 104.75 .00 104.75
1111-75-6122 636.15 .00 636.15
1111-75-6170 258.92 .00 258.92
1111-75-6201 19.46 .00 19.46
1111-85-6216 6,440.85 .00 6,440.85
1111-92-5223 71.95 .00 71.95
City of lone Unpaid Invoice Report Page: 17
Posting period: 10/25 Oct 17, 2025 12:15PM
Summary by General Ledger Account Number
GL Account Number Debit Credit Net
1111-92-6111 37.07 .00 37.07
1111-92-6140 520.18 244.24- 275.94
1111-92-6160 118.75 .00 118.75
1111-92-6170 17,419.89 .00 17,419.89
1111-92-6201 1,566.29 .00 1,566.29
1111-92-6203 237.59 .00 237.59
1111-94-6160 120.69 .00 120.69
1111-94-6166 224.89 .00 224.89
2111-65-6220 238.82 .00 238.82
2111-92-6201 45.93 .00 45.93
2111-92-6202 111.54 .00 111.54
2111-92-6203 82.37 .00 82.37
3111-65-6166 1,192.46 .00 1,192.46
3111-65-6220 83.51 .00 83.51
3111-92-6113 12,481.87 .00 12,481.87
3111-92-6170 126.24 .00 126.24
3111-92-6193 844.75 .00 844.75
3111-92-6201 459.31 .00 459.31
3111-92-6215 272.00 .00 272.00
3131-50-6203 511.09 .00 511.09
3131-65-6166 275.19 .00 275.19
3131-65-6215 2,379.00 .00 2,379.00
3131-65-6220 16.70 .00 16.70
3131-92-6170 511.76 .00 511.76
3131-92-6190 42,676.19 .00 42,676.19
3131-92-6201 459.31 .00 459.31
3131-92-6215 546.00 .00 546.00
4111-92-6191 64.61 .00 64.61
4121-67-6120 272.83 .00 272.83
4121-67-6121 345.46 .00 345.46
4121-67-6122 403.13 .00 403.13
4121-67-6125 1,093.89 .00 1,093.89
4121-67-6127 43.98 .00 43.98
4311-00-2111 .00 1,837.25- 1,837.25-
4311-92-6190 8,969.18 .00 8,969.18
4311-92-6201 91.86 .00 91.86
4511-92-8813 157,306.74 .00 157,306.74
8221-92-6170 2,774.55 .00 2,774.55
City of lone
Summary by General Ledger Account Number
GL Account Number Debit Credit Net
8221-92-6190 7,016.91 .00 7,016.91
9514-50-8813 32,886.83 .00 32,886.83
9520-50-6114 215.00 .00 215.00
9520-92-6190 3,559.27 .00 3,559.27
9670-70-5223 162.25 .00 162.25
9670-70-6111 161.32 .00 161.32
9670-70-6160 1,115.45 .00 1,115.45
9670-70-6201 1,192.23 00 1,192.23
9670-70-6202 275.00 .00 275.00
9670-70-6220 69,504.22 .00 69,504.22
9670-70-8812 5,794.37 .00 5,794.37
9675-75-5223 158.95 .00 158.95
9675-75-6100 .00 470.28- 470.28-
9675-75-6111 1,197.72 .00 1,197.72
9675-75-6119 5,628.20 .00 5,628.20
9675-75-6120 265.17 .00 265.17
9675-75-6121 33.01 .00 33.01
9675-75-6140 477.30 .00 477.30
9675-75-6160 598.39 .00 598.39
9675-75-6170 234.46 00 234.46
9675-75-6201 901.32 .00 901.32
9675-75-6202 3,372.83 .00 3,372.83
9675-75-6203 281.37 .00 281.37
Grand Totals: 402,601.17 2,561.50- 400,039.67
Summary by General Ledger Posting Period
GL Posting Period Debit Credit Net ---
11/24 1,837.25 1,837.25- .00
01/25 9.73 .00 9.73
05/25 353.36 .00 353.36
06/25 4,714.18 .00 4,714.18
13/25 9,480.27 .00 9,480.27
Unpaid Invoice Report
Posting period: 10/25
Page: 18
Oct 17, 2025 12·15PM
City of lone
Summary by General Ledger Posting Period
GL Posting Period Debit ---
07/25 35,793.42
08/25 9,048.76
09/25 159,182.44
10/25 182,181.76
Grand Totals:
402,601.17
Credit
.00

9.73-
470.28-
244.24-
2,561.50-
Net
35,793.42
9,039.03
158,712.16
181,937.52 ---
400,039.67
Unpaid Invoice Report
Posting period: 10/25
Page: 19
Oct 17, 2025 12:15PM
C/1TOf'/O/\"E
101'"/:_:, C·l 95640
DATE: 10/21/2025
Agenda Item #H. 2.

TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: DEBORAH MACKEY
SUBJECT: BIENNIAL FOCUSED RISK ASSESSMENT
RECOMMENDED ACTION:

Approve staff to move forward with a Biennial Risk Assessment for the City of Ione thru our insurance pool, Northern California Cities Self Insurance Fund (NCCSIF).

FISCAL IMPACT:

Cost is included in our insurance
BACKGROUND:

Offered through our insurance company to conduct a focused biennial risk for the City of Ione and discussion of specific needs, action plan development and review available risk control resources.

DISCUSSION:

The Biennial Risk Assessment will provide a comprehensive look into the current position in regards to risk management. The report will provide information on areas needing improvement and ways to reduce the overall risk to the City.

The City of Rocklin report is attached as an example.

ATTACHMENTS:

City of Rocklin Risk Management Audit Report
City of Rocklin
Risk Management Audit Report
March 2023
Shane Baird, CSP, CHST
Table of Contents
Executive Summary ................................................................................................................................................................ 1 Overall Impression ............................................................................................................................................................. 1 Significant Findings ........................................................................................................................................................... 1 Purpose and Methodology .............................................................................................................................................. 3 Scorecard .................................................................................................................................................................................... 5 Recommendations ................................................................................................................................................................... 6 Findings ..................................................................................................................................................................................... 23 Aerial Lift Operations ................................................................................................................................................. 23 Aerosol Transmissible Diseases (ATD) Control .............................................................................................. 26 Americans with Disabilities Act (ADA) Compliance ...................................................................................... 28 Animal Control Services ............................................................................................................................................ 30 Automobile & Fleet Liability .................................................................................................................................... 32 Bloodborne Pathogens & Exposure Control Plan ........................................................................................... 35 Business Continuity Plan ........................................................................................................................................... 39 Contractor Selection & Control .............................................................................................................................. 41 Contractual Transfer of Risk ................................................................................................................................... 42 Emergency Response & Management ................................................................................................................. 46 Ergonomic Injury Management ............................................................................................................................. 48 Fall Protection Program ............................................................................................................................................ 51 Fire Prevention Program .......................................................................................................................................... 55 Forklifts & Powered Industrial Trucks ............................................................................................................... 57 Hazard Communication Program .......................................................................................................................... 59 Hearing Conservation Program ............................................................................................................................. 62 Heat Illness Prevention Program .......................................................................................................................... 65 Information Technology ........................................................................................................................................... 67 Injury & Illness Prevention Program ................................................................................................................... 69 Lockout-Tagout & Hazardous Energy Control Program .............................................................................. 7 4 Personal Protective Equipment (PPE) ................................................................................................................ 77 Police Department Operations ............................................................................................................................... 79 Respiratory Protection Program ........................................................................................................................... 81 Return-to-Work & Transitional Duty Program ............................................................................................... 85 Sewers & Stormwater Liability Management .................................................................................................. 88 Sidewalks Liability Management ........................................................................................................................... 91 Trenching & Excavation Operations .................................................................................................................... 93 Urban Forest Management ...................................................................................................................................... 95 Work Zone Safety ...................................................................................................................................................... 101 Workers' Compensation Claims Administration ......................................................................................... 104

EXECUTIVE SUMMARY
Overall Impression
The city's risk management audit occurred on the first quarter of 2023 and involved sending questionnaires to representatives from the Fire Department, Human Resources, Parks and Recreations, Police Department and Public Services Department. We extend our sincere thanks to all who participated in the interview process for their cooperation and hospitality. Our special thanks to Amanda Tonks Management Analyst and Tameka Usher Director of Administrative Services, for arranging the audit.

The city was audited on thirty different topics. These topics were graded and placed in to one of five compliance levels. The grading was structed as follows:
e Eighty percent to 100% Strong.
60%to 79%
40%to 59%
20% to 39%
e 0% to 19%
Good with minor gaps in action plans.

Moderate with major elements in place but additional work required.

Considerable effort required to develop and implement major elements.

Poor, major effort required to develop and implement major elements.

Based on the results the city was able to achieve 30% strong rating, 7% good with minor gaps in action plans, 37% moderate with major elements in place, but additional work required, 17% considerable effort required to develop and implement major elements, and 10% poor, major effort required to develop and implement major elements. The overall rating for all topics combined is 4 7% compliant. The list of topics and their individual scores can be seen on the graph located on page 5 of this report. We commend the City for its safety and risk management efforts in controlling its employee safety and liability exposures. We also commend the city for taking proactive steps, as demonstrated by this audit, to identify areas of need to help direct its long-term risk control plans.

Significant Findings
We recognize it may not be feasible to address all the recommendations contained in this extensive report. We recommend developing a long-term plan for addressing the areas identified by the audit as needing development and changes. The steps and focus of each step in the long-term plan should be based on the city's risk tolerance and available resources. We further recommend the primary focus of the city's initial steps be placed on the items listed below. • Development/revision of compliance and risk management written plans. • Completion of employee safety training associated with the city's compliance and risk management plans
• Implementation of all the aspects of the city's compliance and risk management plans.

Develop/Revise the City's Compliance and Risk Management Written Plans 1 There is a need to develop 8 compliance and 4 risk management written plans and a need to revise S compliance and 3 risk management plans for a total of 20 plans that need attention.

These written plans provide the foundation on which the city ensures consistent application of its safety and risk management activities; therefore, these plans should apply city-wide rather than being developed by individual departments. The compliance plans are mandated by Calf OSHA and should have first priority. Trying to develop and revise all these plans at once can be overwhelming. Therefore, we recommend focusing first on the most frequently requested plans during a Cal/OSHA visit as these are plans on Cal/OSHA's priority list:
• Complete the revision of the City's:
o Aerial Lift Operation
o Aerosol Transmissible Diseases (ATD) Control
o Automobile & Fleet Liability
o Blood borne Pathogens & Exposure Control Plan
o Business Continuity Plan
o COVID-19 Prevention Program (CPP)
o Ergonomic Injury Management
o Fire Prevention Program
o Hazard Communication Program
o Heat Illness Prevention Program
• Develop for the City:
o Business Continuity Plan
o Fall Protection Program
o Forklift and Powered Industrial Trucks
o Hearing Conservation Program
o Injury and Illness Prevention Program
o Lockout-Tagout & Hazardous Energy Control Program
o Personal Protection Equipment
o Respiratory Protection Program
o Returned to work & Transitional Duty Program
o Sidewalks Liability Management
o Trenching & Excavation Operations
o Urban Forest Management
We further recommend working with the PLAN JPA Risk Control Manager to develop a prioritized plan for addressing additional critical compliance and risk management plans.

Completion of Documented Employee Safety Training
All the Cal/OSHA compliance plans require the completion of documented employee training.

The city developed a police department training matrix as part of their initial IIPP development activities. We recommend reviewing and revising the matrix as well as develop training matrices for all other departments, then using them to set up a training schedule to 2 ensure affected employees receive documented training regarding the safe practices and procedures required of the Cal/OSHA compliance plans.

The first training to be completed should include:
• IIPP - refresher training for all city employees - once the plan is finalized. • Fall Protection - train all affected employees - once the plan is finalized. • BBP ECP - refresher training for all affected employees - plan overview and jobspecific safety measures • HazCom - refresher program overview training for all City employees with department specific hazardous materials training to be covered by each departments' supervisors - once the program has been revisited.
• Heat Illness - annual training for all affected employees. • Lockout-Tagout & Hazardous Energy Control Program - training all affected employees - once the program is developed and finalized.

We further recommend the city work with the PLAN JPA Risk Control Manager to:
• Conduct documentation training for the city's managers and supervisors • Develop a training schedule
• Identify resources available to the city for the completion of the required training Implementation of All Aspects of the Compliance and Risk Management Plans Many of the compliance and risk management plans/practices require additional tasks, such as:
• Documented inspections for personal protective equipment, fall protection equipment, ladders, facilities, and playground equipment just to name a few • The maintenance of activity records, such as safety committee agendas and minutes, inspection records, training records, hazardous materials inventories (updated annually), safety data sheets
• Development of standard operating procedures, such as equipment specific lockout/tagout procedures, vehicle inspection checklists, work zone design and setup documentation, stormwater backup and flooding response procedures, contractor compliance policy exchange procedures, and new employee orientation checklist As each compliance and risk management plan is revised or developed ensure the associated standard operating procedures are also developed and implemented to ensure the plans function as designed.

Purpose and Methodology
The purpose of the audit is to identify the status of a variety of exposures and how the city is managing those exposures. Being aware of its exposures and handling them in a manner that reduces the city's loss experience can have a powerful positive impact on the city's budget, employee morale, 3 and reputation. This report is based on information provided by city staff, the review of compliance plans provided by the city, and additional follow-up clarification emails between the auditor and the city's staff. The information in this report does not guarantee that operations, whether noted or not, were compliant with federal, state, or local laws or regulations at the time of the interviews. 4 SCORECARD
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• 80%to 100%
• 60%to79%
40%to59%
• 20%to39%
• 0%to 19%
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5 Strong
Good with minor gaps in action plans
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement major elements

RECOMMENDATIONS
Aerial Lift Operations
0% 10% 20% 30% 40% 50% 60%
Possible Actual
70% 80% 90% 100%
1-2 Ensure that the contractor operator is fully trained on the operation of their aerial lifts and ensure the city employee is trained on the proper used of the required PPE when "riding" on the aerial lift.
1-5 Provide the necessary PPE to the Community Development department so they can manage the PPE. Also, train the Community Development department on the proper use of the PPE. 1-9 Provide annual training to all affected employees who are required to don fall protection equipment for the proper use and inspection.

Aerosol Transmissible Diseases (ATD) Control
0% 10% 20% 30% 40% 50% 60%
11111 Possible Actual
70% 80% 90% 100%
2-1 Perform an assessment for the Police department to determine if an employee is exposed to "occupational exposures" to ATD as defined by CCR, Title 8, 5199 2-3 Offer an annual TB test to Police personnel who are covered by the ATD standard. 2-5 Conduct training for the Police department via_ Vector solutions of through a third party. Send these records to Human Resources.
2-6 Establish a policy that all departments that fall under the ATD program retain all records mentioned above. These records should be sent to Human Resources and retained according to the standard.
• 80%to 100%
9 60%to79%
40%to59%
• 20%to39%
e 0o/oto 19%
6 Strong
Good with minor gaps in action plans
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement major elements Americans with Disabilities Act (ADA) Compliance
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
1111 Possible 1111 Actual
3-4 Develop documented process to ensure all existing and new programs and services, including those in the Recreation Department, are checked for accessibility.

Animal Control Services
10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Ill Possible II Actual
4-1 Develop a process to alert all City employees who may be required to enter a private property of any known animals on the property and how they can report problem animals to be included in future ale1ts. Include a question regarding animals on property when making site visit appointments.

Automobile & Fleet Liability
0% 10% 20% 30% 40% 50% 60%
Ill Possible Actual
70% 80% 90% 100%
5-2 Once the vehicle use policy is updated and approved, provide training to all affected employees. 5-8 Provide and document driving training prior to allowing employees to operate city owned vehicles or equipment.
5-9 Implement a sign-off program before equipment tis placed back into service after maintenance activities.
5-11 Implement into the city's policy a requirement to conduct a pre-use inspection for all vehicles and equipment prior to use.
80%to 100%
60%to79%
40%to59%
20%to39%
0%to 19%
7 Strong
Good with minor gaps in action plans
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement major elements 5-12 Implement a policy that applies city wide to record and monitor overall fleet, driver, and vehicle related accidents.
5-13 Implement this into the vehicle use policy if not already and train affected employees on the requirements to report all vehicle accidents involving city owned vehicles or personal vehicles ifused for company use.

Blood Borne Pathogens & Exposure Control Plan
0% 10% 20% 30% 40% 50% 60%
tllll Possible Actual
70% 80% 90% 100%
6-1 Review and revise the City's bloodborne pathogens exposure control plan to ensure it applies City-wide, coincides with the City's current operations, and complies with current Cal/OSHA requirements.
6-2 Conduct an exposure survey to identify which employees are exposed to bloodborne pathogens.
6-3 Establish a City-wide process to identify and select appropriate engineering controls to reduce or eliminate exposures to bloodborne pathogens.
6-4 Conduct BBP & ECP at hire and annually thereafter and when changes are made to the exposure control program or potential hazards.

Conduct BBP & ECP at hire and annually thereafter and when changes are made to the exposure control program or potential hazards.
6-5 Ensure the documented training for all employees and volunteers with an occupational exposure to bloodborne pathogens and potential infectious materials includes:
• How exposure can occur
• Personal protective equipment uses and care
• How to identify biohazard waste containers
• How bloodborne diseases are transmitted
• First aid response for exposures
• How to report exposures and obtain medical care
• An explanation of hepatitis B vaccinations
• Other topics required by Cal/OSHA
6-6 Ensure appropriate personal protective equipment is provided to all employees and volunteers to protect against occupational exposure to blood and body fluids. 6-7 Establish a City-Wide procedure for documenting employee training and the maintenance of a Sharps Injury Log in accordance with Cal/OSHA standards. 80%to 100%
60%to79%
40%to59%
20%to39%
0%to 19%
8 Strong
Good with minor gaps in action plans
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement major elements 6-8 Establish a City-wide committee or designate a person to be responsible for selecting control equipment, implementing the program, distributing the equipment and information, and training employees on the use of new products where appropriate. 6-9 Assign employee(s) who will manage and be responsible for ensuring compliance with the exposure control program, evaluating engineering controls, and evaluating workplace controls. 6-10 Ensure the Human Resources Department offers the pre-exposure hepatitis B vaccination series to all potentially exposed employees free of charge at hire or when first assigned to positions with potential occupational exposure to bloodborne pathogens. If the Police Department does its own new employee orientation, ensure those records are shared with the City's Human Resources Department.
7-11 Require employees to sign a consent/waiver form to document their hepatitis B vaccination acceptance or declination. Ensure the form is noted in the City-wide BBP ECP plan if not already. Human Resources department should be the responsible department for recordkeeping.

Business Continuity Plan
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
1111 Possible 1111 Actual
7-1 Begin speaking with the city leaders to emphasis the importance of a business continuity plan in case there is a disruption ( earthquake, fire, flood, power outage, etc.) that would cause the city to not operate as normal.
7-2 Establish a business continuity plan that will have the necessary elements and agreements in place to recover from a disruption of normal city operation. 7-3 Investigate if the digital data is backed up. If so, also investigate if this data is stored off site. If the data ais not backed-up or stored off site, develop a plan to backup digital data and store the data off premises.
7-4 Develop mutual aid agreements with one or more similar organizations that address the needs of all departments for the continuity of business after an emergency event. 7-5 As business continuity plans are developed, have the city attorney review them prior to signing them.
7-6 Once the process of establishing business continuity plans is in place, review these plans annually or whenever seems appropriate based on the plans. 9 e 80% to 100% Strong
60%to79%
40%to59%
• 20%to39%
6 0%to 19%
Good with minor gaps in action plans
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement major elements Contractual Transfer of Risk
0% 10% 20% 30% 40% 50% 60%
11111 Possible Actual
70% 80% 90% 100%
9-4 Develop written contractual transfer of risk guidelines that include insurance requirements for contractors and subcontractors based upon the exposures generated by the contract. 9-6 Develop contractual transfer of risk guidelines that include language specifically relating a requirement that insurers be "admitted" in California.
9-7 Develop contractual transfer of risk guidelines that require contractors' and subcontractors' insurance policies include a severability of interest, cross liability clause, or equivalent wording.
9-8 Review and update the contractual transfer of risk for special events. 9-12 Designate a qualified person to review the bid submissions and contracts. 9-13 Implement a system to ensure contractors and subcontractors maintain insurance during the entire duration of their contracts.
9-16 Ensure the city's 'hold harmless/waiver ofliability agreement' statements include the details above.
9-17 If an activity participant is a minor require that an adult signature is required 9-18 Ensure "contractual transfer of risk requirements" are written and compiled into a contractual transfer of risk guidelines manual that is available to all personnel involved in forming contracts on the City's behalf.

Emergency Response & Management
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Ill Possible 1111 Actual
10-8 Develop agreements with a variety oflocal merchants/retailers to provide the city with supplies necessary to sustain emergency response employees for at least three days. 80%to 100%
60%to79%
40%to59%
20%to39%
0%to 19%
10 Strong
Good with minor gaps in action plans
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement major elements Ergonomic Injury Management
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
1111 Possible 1111 Actual
11-1 Review the draft version and make any updates necessary and push the program towards approval. Once approved, train all employees that are considered high risk. 11-2 Conduct an assessment of positions and identify which positions are more at risk of an ergonomic injury.
11-3
11-4
11-5
11-6
11-7
11-8
11-10
Conduct ergonomic trainings and assessments to identify the causes of ergonomic injuries.

Conduct assessments of employee's workstation and practices to find out if there signs that could lead to musculoskeletal problems. If so, perform investigations as need to correct the problems.

Provide annual training or training upon hire to all employees.

Perform an assessment of all high-risk positions or task and implement the necessary controls to minimize exposures.

After implementing ergonomic controls, evaluate them for their effectiveness.

Implement procedures that allows for employees to formally handle complaints of musculoskeletal disorder symptoms. Currently, Sedgwick will provide ergonomic evaluations for employees at the request of the city.

Implement procedures to incorporate ergonomic principles when designing its workplaces.

Fall Protection Program
0% 10% 20% 30% 40% 50% 60%
1111 Possible \Ill Actual
12-1 Develop a written fall protection program.
70% 80%
12-2 Implement a written rescue plan when developing the fall protection plan. 11 • 80%to 100% Strong
Good with minor gaps in action plans
90% 100%
• 60%to79%
40%to59%
• 20%to39%
e 0%to 19%
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement major elements 12-3
12-4
12-5
12-6
12-7
12-9
12-10
12-11
12-12
Designate one or more fall protection competent persons.

Ensure the City's procedures require a fall hazard survey be completed by a fall protection competent person prior to working at heights.

Ensure all fall hazards are assessed during the fall hazard survey prior to working at heights.

Ensure all anchorage points used for fall-arrest (non-certified) are capable of supporting a minimum force of 5,000 pounds per person attached to the anchorage point.

Ensure all anchorage points used for fall restraint ( non-certified) are capable of supporting a minimum force of 1,000 pounds per person attached to the anchorage point.

Ensure documented semiannual inspections are completed by a fall protection competent person for the City's fall protection systems, including full body harnesses, lanyards, selfretracting lifelines, tie-off adaptors, and anchorage connectors.

Provide training to all affected employees.

Conduct portable ladder inspections and document the inspections.

Provide portable ladder training to all affected employees. The training should include the proper use and inspection ..

Fire Prevention Program
0% 10% 20% 30% 40% 50% 60%
1111 Possible Actual
70% 80% 90% 100%
13-1 Conduct a review of the fire prevention.
13-3 Develop a "hot work permit" procedure for when welding and cutting are performed outside of a welding shop.
13-6 Provide documented employee training to ensure employees comply with the City's fire prevention program.
80%to 100%
60%to79%
40%to59%
20%to 39%
0%to 19%
12 Strong
Good with minor gaps in action plans
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement major elements Forklift & Powered Industrial Trucks
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
1111 Possible 1111 Actual
14-5 Display the Cal/OSHA Powered Industrial Truck guidelines poster where the forklift/powered industrial trucks parking area if possible or a nearby breakroom.

Hazard Communication Program
0% 10% 20% 30% 40% 50% 60%
1111 Possible Actual
70% 80% 90% 100%
15-1 Conduct a review of the daft Hazard Communication program and work on finalizing it 15-2 Once the hazard communication program is finalized training all affected employees and when a new chemical is introduced into the workplace per Cal/OSHA 5194. 15-4 Develop a City-wide system to manage the city's SOS and ensure the SOS are current for all the city's hazardous materials. Ensure the current SDS for each department are available to the supervisors and employees of each department.
15-6 Ensure personnel in all departments who are responsible for ordering hazardous materials have received training regarding the city's Hazardous Materials program and have been provided with a list of materials that are prohibited by the city. Require them to ensure the materials purchased are not on the prohibited materials list prior to placing the order.

Implementation of this pre-approval list material list will help assist with SDS management 15-7 Prohibit employees from bringing hazardous materials into the workplace until they have submitted a request for the materials, submitted the appropriate SOS for review, and have received written approval for the material's use.
15-8 Complete the review and implementation of the city's hazardous communication program and review it annually.
80%to 100%
60%to79%
40%to59%
20%to39%
0%to 19%
13 Strong
Good with minor gaps in action plans
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement major elements Hearing Conservation Program
0% 10% 20% 30% 40% 50% 60%
1!111 Possible Actual
70% 80% 90% 100%
16-1 Conduct a noise dosimetry survey to determine which operations or equipment have a timeweighted average (TWA) noise level of 85 dBA or higher. 16-2 Identify the equipment, operations, areas, and tasks that have a TWA of85 dBA or higher. 16-3 Develop a list of job classifications for those employees who are exposed to noise levels at or above 85 dBA TWA and include those job classifications in the City's hearing conservation program.
16-4
16-7
16-8
16-9
16-10
For equipment, machines, power tools, pneumatic tools, woodworking machines, chippers, concrete grinder, the firing range, and all others identified by the dosimetry survey as having noise exposures that meet or exceed 90 dBA TWA, implement controls, such as feasible engineering controls, administrative controls, and/or requiring all exposed employees use hearing protection devices that reduce the noise exposure to 85 dBA or below.

Conduct annual documented training about the effects of noise on hearing, the purpose of hearing protectors and how to use them, and the purpose of audiometric testing for employees exposed to noise levels at or above 85 dBA averaged over an eight-hour period.

Ensure all employees exposed to noise levels at or above 85 dBA TWA receive an initial baseline and an annual audiogram (hearing test).

Ensure all noise exposure monitoring records are kept indefinitely. Ensure all training and audiometric testing records are kept for the length of the employee employment plus 30 years.

Complete the review of the hearing conservation program. Once finalized, review the program annually and conduct periodic noise dosimetry surveys as they are needed.

Heat Illness Prevention Program
0% 10% 20% 30% 40% 50% 60%
Ill Possible Actual
70% 80% 90% 100%
17-1 Conduct a review of the draft heat illness prevention program and work towards finalizing the program.
•
•
80%to 100%
60%to79%
40%to 59%
20%to39%
0%to 19%
14 Strong
Good with minor gaps in action plans
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement m�jor elements 17-4 Conduct documented heat illness prevention training at hire and annually thereafter for those managers and supervisors with oversight responsibilities for employees covered by the heat illness prevention plan to ensure they understand their responsibilities and how to monitor the weather and environmental conditions.
17-5 Conduct documented heat illness prevention training for affected employees prior to exposing them to hot work environments and annually thereafter. Ensure the training meets all the Cal/OSHA requirements for heat illness prevention training. 17-6 Develop specific procedures for working in high heat conditions, monitoring the weather, and accessing emergency services.

Information Technology
0% 10% 20% 30%
Injury & Illness Prevention Program
0% 10% 20% 30%
19-1 Continue to develop the IIPP.
40% 50% 60%
1111 Possible 111111 Actual
40% 50% 60%
1111 Possible Actual
70% 80% 90% 100%
70% 80% 90% 100%
19-2 Assign a program coordinator that will have the authority to administer and enforce the IIPP program.
19-3 Implement a systems where the employees can report safety concerns/hazards anonymously. 19-4 Implement a system to regularly communicate safety related information to employees. 19-7 Implement procedures that will outline a way to enforce safety rules and regulations. 19-8 Continue to provide training to the employees. Utilize other resources available to the city to provide trainings.
19-9 Continue to develop the revision of the training matrix and ensure it cross-references the training requirements for each department or employment classification. •
•
80%to 100%
60% to 790/4
40%to59%
20%to39%
0%to 19%
15 Strong
Good with minor gaps in action plans
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement major elements 19-12
19-14
19-15
19-16
19-17
19-18
19-19
19-22
19-23
Provide documented root cause investigation training for managers and supervisors and require them to conduct investigations to determine the root causes of injuries, illnesses, property losses, and near miss incidents based on the city's root cause investigation protocols.

Conduct and document training to directors, managers, supervisors, and employees regarding the purpose of injury /illness/accident investigation procedures and how to conduct investigations that result in root cause identification.

If it is discovered that routine documented inspections are not being performed, conduct routine documented safety inspections. The frequency of the inspections should be based on the routine hazards of each area.

Train key employees to recognize unsafe, unhealthful, and/or non-compliant conditions and behaviors.

If customized inspection forms have not been developed, create customized inspection forms to ensure the inspectors cover all areas on a consistent basis. Sedgwick's risk control website has templates that can be used as a foundation.

Implement a system that prioritizes unacceptable conditions and/ or behaviors and the corrective actions.

Maintain the required records to document the City's IIPP activities Hold managers and supervisors accountable for the completion of their safety duties as part of their performance review.

Revise the City's CPP and provide the employees with the updated information.

Lockout-Tagout & Hazardous Energy Control Program
0% 10% 20% 30% 40% 50% 60%
1111 Possible Actual
70% 80% 90% 100%
20-1 Develop a written hazardous energy /lockout tagout (LOTO) program that addresses all sources of hazardous energy as required by Cal/OSHA 3314.
20-2 Identify all affected employees who routinely practice LOTO and train all affected employees. 20-3 Ensure that all affected employees and departments are provided with the necessary equipment to safely perform LOTO.
20-4 Implement a training to all managers and supervisors who have oversight responsibilities. 20-5 Document all trainings that and trainings that provide compliance inspection activities. • 80%to 100%
60%to79%
40%to59%
20%to39%
O%to 19%
16 Strong
Good with minor gaps in action plans
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement major elements 20-6
20-7
20-8
20-9
20-10
Ensure the City's LOTO program and procedures are shared with outside contractors, and that the city requires those contractors to share their LOTO program and procedures with the city.

Implement disciplinary procedures in the LOTO policy. Once finalized inform all affect employees of these procedures.

The city's LOTO policy is still under development and therefore there is not specific procedures in place. Implement specific procedures in the finalized LOTO policy. Once finalized, train and document all affected employees.

Implement a procedure in the LOTO policy to label all equipment, machinery, and supply pipe to identify the locations where hazardous energy lockout, tagout, and/ or blackout devices should be applied
Implement a system that will hold all managers and supervisors accountable for LOTO compliance and corrective actions.

Personal Protective Equipment (PPE)
0% 10% 20% 30% 40% 50% 60%
1111 Possible Actual
70% 80% 90% 100%
21-1 Conduct a hazard assessment to determine when and what type of PPE is required per CCR, Title 8, 3380, PPE regulations (head, eyes, face, hands, feet, and body) for City personnel in the Community Development Code Enforcement, Building Code Enforcement, Parks & Recreation, Police, and Public Works departments.
21-2 Ensure the certification documentation of the City's PPE assessments includes the dates of the assessments and who performed the assessments.
21-3 Develop a process to select appropriate PPE consistent with personnel exposure to hazards and in accordance with Cal/OSHA regulations.
21-4 Revise the training method and materials as needed, and then conduct documented PPE training for exposed employees regarding the following:
• The type of PPE required for their position
• When to wear the required PPE
• How to put on, adjust, wear, and remove PPE
• The limitations of the PPE
• Proper care and maintenance of the PPE
• How to discard contaminated PPE
80%to 100%
60%to79%
40%to59%
20%to 39%
0%to 19%
17 Strong
Good with minor gaps in action.plans
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement major elements Police Department Operations
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Ill Possible 1111 Actual
22-8 Conduct Vehicle Collision Avoidance audits.

Respiratory Protection Program
23-1
23-2
23-3
23-4
23-5
23-6
23-7
23-8
23-9
23-10
0% 10% 20% 30% 40% 50% 60%
1111 Possible Actual
70% 80% 90% 100%
Develop a written respiratory protection program.

Once the written respiratory protection program is written, assign a program administrator to administer the program and evaluate its effectiveness.

Conduct hazard assessments of works areas that have the potential to have atmospheric hazards associated with the type of work performed.

After the hazard assessment is performed, create a matrix that will identify which level of respiratory protection is necessary based on the hazards.

Require all employees who don respirators to complete a medical evaluation questionnaire and be examined by a PLHCP who can approve the user medically.

Require that all employees who don respiratory protection equipment be fit test annually per Cal/OSHA 5144 fit testing requirements.

Conduct training to all affected employees who don respiratory protection equipment initially and annually thereafter.

Require that all respirators be stored in a manner that will keep its integrity as designed and will not cause damage.

Ensure those employees who voluntarily use respirators receive respiratory protection training. IF the use is voluntary provide the employee with the information contained in the Cal/OSHA standard 5144 Appendix D.

If voluntary use is allowed by the city, provide the employee the Cal/OSHA 5144 Appendix D regulation information.
•
•
80%to 100%
60%to79%
40%to59%
20%to39%
0%to 19%
18 Strong
Good with minor gaps in action plans
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement major elements Return-to-Work & Transitional Duty Program
0% 10% 20% 30% 40% 50% 60%
1111 Possible Actual
70% 80% 90%
24-1 Create a written policy making use of alternate transitional duty and return to work requirements for all restricted and lost time injuries and/ or illnesses. 24-2 Once the written program is established, assign a coordinator 100%
24-3 Take steps to ensure the rate of early return to work for restricted and lost time cases exceeds 80%.
24-6 Require managerial and supervisory personnel to participate in initial and routine refresher training regarding the City's return-to-work program once it has been developed. 24-7 After establishing a written return-to-work program, advise employees at hire and routinely thereafter of its return-to-work program.
24-8 Establish as part of the formal return-to-work program the requirement that employees accept alternate transitional duty or permanent return to work assignment. 24-9 Perform periodic job performance evaluations, comparable to those conducted for other employees, while an employee is participating in the alternate transitional duty program.

Sewers & Stormwater Liability Management
0% 10% 20% 30% 40% 50% 60%
Ill Possible Actual
70% 80% 90% 100%
25-1 Check with the legal department or the city clerk to get an understanding of the frequency and cost of its sewer and/or stormwater-related general liability claims. 25-4 Conduct and document employees training regarding the city's stormwater system management plan.
25-7 Have the city's stormwater system mapped and video record to identify problem connections and/or areas.
25-9 Create procedures to mitigate stormwater backups and flooding. After these procedures are created, train all affected employees.
• 80%to 100%
• 60%to79%
40%to59%
• 20%to39%
• 0% to 19%
19 Strong
Good with minor gaps in action plans
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement major elements Sidewalk Liability Management
0% 10% 20% 30% 40% 50% 60%
II Possible Actual
70% 80% 90%
26-1 Implement a written sidewalk management plan to minimize sidewalk defects. 26-2 Implement a sidewalk liability transfer ordinance. 100%
26-6 Implement a schedule to inspect and document sidewalks belonging to the city. Start with the higher traffic areas.
27-7 Create a line items in the budget for sidewalk liabilities.

Trenching & Excavation Operations
0% 10% 20% 30% 40% 50% 60%
1111 Possible Actual
70% 80% 90% 100%
27-2 Implement a written procedure that describe its trenching and excavation procedures, including its planning process and employee training.
27-4 Once the written trenching and excavation program is developed, train employees initially and annually thereafter.
27-7 Inspect and document all excavations.

Urban Forest Management
0% 10% 20% 30% 40% 50% 60%
11111 Possible Actual
70% 80% 90% 100%
28-1 Implement a written policy /program that describes the process to select, situate, and maintain trees to minimize hazards, hardscape damage, and maintenance costs. The city of Rocklin follows the muni code 12.08.030.
28-2 Include trees that are known to cause hardscape damage in the written policy as these trees can cause damages to the city's right of ways.
80%to 100%
60%to79%
40%to59%
20%to39%
0%to19%
20 Strong
Good with minor gaps in action plans
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement major elements 28-3
28-4
28-7
28-9
28-11
28-13
28-14
28-18
28-19
Determine the diversity distribution of the City's trees. Develop plans to balance the distribution if any species accounts for more than 10%.

Run the report, or use other means, to determine the age distribution of the City's trees.

Develop plans to bring the age distribution of the City's trees into alignment with the ideal as listed in the table above.

Implement into the written urban forest management policy a period tree inspection schedule which includes care, maintenance, and tree-related complaint/emergency response.

Implement a schedule for routine documented tree inspections and maintenance.

Implement a 5-year pruning schedule for the city trees to maintain their health and value into the written urban forestry management policy.

Implement into the written urban forestry management plan that the tree maintenance be conducted in accordance with the ANSI A300 (Part 1) and/or ISA Best Management Practices Pruning.

Implement in the written urban forestry management plan general clearances required to prevent accidental contact and/or electrocution as required by Cal/OSHA 2946.

Create a tree and stump inventory within the city boundaries.

Review the city's contractual insurance and indemnity provisions for tree work and update the language as needed to ensure the insurance requirements and indemnity language to ensure the city is protected.

Work Zone Safety
0%
29-5
29-10
10% 20% 30% 40% 50% 60%
Ill Possible Actual
70% 80% 90%
Ensure the City documents the protection of all its road and road-side work sites with photographs of the protection provided.
100%
Ensure the City's engineer or other qualified official signs-off on all work site protection plans to preserve governmental immunity.
21 • 80% to 100% Strong
• 60% to 79% Good with minor gaps in action plans
40% to 59% Moderate with major elements in place but additional work required ill 20% to 39% Considerable effort required to develop and implement major elements • 0% to 19% Poor, major effort required to develop and implement major elements Workers' Compensation Claims Administration
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
1111 Possible Ill Actual
30-1 Inform employees during new employee orientation of how they are to report an industrial injury and to whom.
30-2 Develop a checklist that notes all topics to be covered in the orientation. As each topic is covered and associated documents signed, have Human Resources and the employee each initial on the checklist that the topic was covered.
30-5 Review the exiting packet that is provided to the city's employees and Supervisors. Consider developing a written manual that specifies the city's policy and procedures for the management of its workers' compensation claims including instructions for the filing of workers' compensation claims, maintaining contact with the injured or ill employees, and task descriptions for the specific duties of all personnel involved in managing the workers' compensation claims process.
80%to 100%
60%to79%
40%to59%
20%to39%
0% to 19%
22 Strong
Good with minor gaps in action plans
Moderate with major elements in place but additional work required Considerable effort required to develop and implement major elements Poor, major effort required to develop and implement major elements

FINDINGS
Client: NCCSIF
Entity: City of Rocklin
Audit Name: Risk Management Audit
Audit Date: Ql 2023
Consultant: Shane Baird CSP, CHST
Aerial Lift Operations
1-1
1-2
1-3
1-4
The city has an inventory of its aerial devices.

Observations:

The Public Services department has two bucket trucks and a scissor lift.

The Fire department has aerial lifts.

The Community Development department does not own or operate aerial lifts.

Safety Management Recommendations:

Train all employees on the proper use of aerial lifts and the required PPE to use and how it is used when inside an aerial lift.

The City provides employee training in accordance with the equipment manufacturer's recommendations for employees who operate aerial lift devices.

Observations:

It was mentioned that the Community Development department that they "ride" on contractor aerial lifts, but do not operate them.

Safety Management Recommendations:

Ensure that the contractor operator is fully trained on the operation of their aerial lifts and ensure the city employee is trained on the proper used of the reauired PPE when "ridini' on the aerial lift.

The employee training is conducted by a qualified instructor.

Observations:

It was discussed that the training is done by the equipment manufacture through a train the trainer program for the Fire department All other department state thev use aualified trainers.

Safety Management Recommendations:

Ensure the trainer is an authorized trainer to train on the fire department aerial lifts
The city training documentation includes the date of the training, some form of identification of those who attended, the name of the training, and an outline of the training program.

I Observations:
23 Actual
Score

10.00 /
o.oo I

10.00 I

10.00 I
Possible
Score

10.00 10.00

10.00 10.00
�
I
Aerial Lift Operations
1-5
1-6
1-7
1-8
All departments mentioned that they document the training, but do not share this training with Human Resources.

Safety Management Recommendations:

Once a training is conducted, provide all training documentation with the Human Resources department to manage and file in a central location.

The city provides the required personal protection equipment such as body harnesses, lanyards, and hard hats for use when operating aerial lift devices.

Observations:

It was mentioned by the Community Development department that they use the "PPE that is available" when the "ride" on aerial lifts.

Safety Management Recommendations:

Provide the necessary PPE to the Community Development department so they can manage the PPE. Also, train the Community Development department on the proper use of the PPE.

The city conducts documented pre-use operational inspections of all aerial lift devices, personal protective equipment, and the operational environment.

Observations:

It was discussed that all aerial lifts are inspected daily or prior to each use.

Safety Management Recommendations:

Keep inspection records on file for at least one year by filing the inspection record creating an electronic copy.

The city maintains documentation of an annual inspection of all its aerial lift devices and ensures the inspection is performed by a qualified person.

Observations:

It was mentioned that all department perform annual inspections of their aerial lifts if they own them.

Safety Management Recommendations:

Keep annual inspection records on file by scanning them creating an electronic copy.

The city maintains documentation of semiannual inspections of its fall harnesses by a competent fall protection equipment inspector.

Observations:

The Fire department inspects there fall protection monthly. All other departments that use fall protect mentioned that the fall protection is no inspected semiannually or documented.

Safety Management Recommendations:
24 Actual Possible
Score Score

5.00 I 10.00

10.00 I 10.00

10.00 I 10.00

5.00 I 10.00
Aerial Lift Operations
1-9
1-10
Maintain documentation of semiannual inspections of fall harnesses and equipment owned by the city. Ensure the fall harnesses and fall protection equipment inspections are performed by a competent person if the harnesses and fall • • • • • .

The city requires supervisors to inspect and enforce the proper positioning of the aerial device equipment and the proper use of personal protective equipment by employees.

Observations:

It was mentioned that supervisors inspect and enforce proper position of aerial devices e ui ment.

Safety Management Recommendations:

Provide annual training to all affected employees who are required to don fall rotection e ui ment for the ro er use and ins ection.

The city follows CA MUTCD protocols and all aerial lift devices display flashing beacons or strobe lights on the vehicle when operating aerial lift devices on public highways.

Observations:

The city states they follow the CA MUTCD protocols when operating their city owned aerial lifts.

Safety Management Recommendations:

Provide training to all affected employees on the CA MUTCD requirements for operating aerial lifts devices on public highways as needed.

Section Score:
25 Actual
Score

5.00 10.00

75.00 I
I
I
Possible
Score

10.00 10.00
100.00
Aerosol Transmissible Diseases (ATD) Control
2-1
2-2
2-3
2-4
The city has assessed its operations to determine which employees are performing tasks that pose an "occupational exposure" to ATDs as defined by CCR, Title 8, 5199 (i.e., fire, police).

Observations:

The Fire department states to all line employees. The Police department states unknown.

Safety Management Recommendations:

Perform an assessment for the Police department to determine if an employee is exposed to "occupational exposures" to ATD as defined by Cal/OSHA CCR, Title 8, 5199.

The city has developed a written ATD prevention program that includes the required elements for those employees with an occupational exposure to ATDs (i.e., referring employer procedures for police and/or exposure control plan for fire).

Observations:

The Fire department states they have developed a written plan and the Police department states unknown. Sedgwick records indicate the ATD program for the Fire department is dated March of 2015, but still needs to be reviewed.

Safety Management Recommendations:

Review the City's policies on record and determine if the City's ATD program meets all the Cal/OSHA ATD reequipments per CCR. Title 8 5199. If needed develop standalone ATD policies for both the Fire and Police departments.

The city offers required vaccinations and annual TB tests to employees included in the program.

Observations:

The Fire department states they offer required vaccinations and the Police department state they do not offer the required vaccinations.

Safety Management Recommendations:

Offer an annual TB test to Police personnel who are covered by the ATD standard.

The city provides the appropriate respiratory protection at no cost to the exposed employees.

Observations:

All departments that fall under the ATD offer the appropriate respiratory protection at no cost to the emolovee.

Safety Management Recommendations:

No action needed.
26 Actual
Score

5.oo /

5.00 I

5.00 I

10.00 I
Possible
Score

10.00 10.00

10.00 10.00
•
I
Aerosol Transmissible Diseases (ATD) Control
Actual Possible
Score Score
2-5 The city conducts annual training about the effects of ATDs, the purpose 5.00 I 10.00 of control measures, and post-exposure procedures.

Observations:

The Fire department states they use vector solutions to conduct the annual training. The Police department states its unknown if training is provided.

Safety Management Recommendations:

Conduct training for the Police department via Vector solutions of through a third party. Send these records to Human Resources. 2-6 The City retains the required ATD program records. 2.50 I 5.00 • Training records
• Medical records
• Incident records
• Respiratory protection records
• ATD annual procedures review
Observations:

The Fire department states they retain all the above records except medical records. The Police depart states is unknown if they retain the records above.

Safety Management Recommendations:

Establish a policy that all departments that fall under the ATD program retain all records mentioned above. These records should be sent to Human Resources and retained according to the standard. 2-7 The city reviews its ATDs procedures on an annual basis and conducts 2.50 I 5.00 periodic assessments when there are changes in workplace operations.

Observations:

The fire department states the ATD procedures are reviewed on an annual basis, but the Police department states it is unknown if the ATD procedures are reviewed on an annual basis.

Safety Management Recommendations:

Conduct annual reviews of the City's ATD procedures and conduct periodic assessments when there are changes in the worknlace.

Section Score: 35.00 I 60.00
27 Americans with Disabilities Act (ADA) Compliance
Actual Possible
Score Score
3-1 The city has completed a self-evaluation of its programs and facilities 15.00 I 15.00 with regard to its ADA compliance.

Observations:

The city states they completed a self-evaluation of its programs and facilities with regard to it ADA compliance
Safety Management Recommendations:

Provide all self-evaluation documentation to Human Resources if available. If documentation is not available, consider performing a selfevaluation and document the evaluation. 3-2 The city has a documented process to ensure all new construction, 10.00 I 10.00 alterations, and additions meet current accessibility standards.

Observations:

The city states they have a documented process to ensure all new construction, alterations, and additions meet current accessibility standards.

Safety Management Recommendations:

No action needed
3-3 The city has completed a transition plan to bring its noncompliant 15.00 I 15.00 programs and facilities into compliance with the requirements of ADA.

Observations:

The city states they have a transition plan to bring its non-compliant ro rams and facilities into com liance with the re uirements of ADA.

Safety Management Recommendations:

Make sure the ci is referrin to the most u to date ADA standards. 3-4 The city has a documented process to ensure all its existing and new 0.00 I 10.00 programs and services are checked for accessibility.

Observations:

The city states that they do not have a documented process to ensure all its existing and new programs and services are checked for accessibility.

Safety Management Recommendations:

Develop documented process to ensure all existing and new programs and services, including those in the Recreation Department, are checked for accessibilitv.
3-5 The city has developed a procedure for the filing of complaints related to 10.00 I 10.00 compliance with ADA.

I Observations:
28 Americans with Disabilities Act (ADA) Compliance
3-6
3-7
The city states there is a procedure for the filing of complaints related to compliance with ADA.

Safety Management Recommendations:

No action needed
The city has designated a qualified individual to coordinate compliance with ADA.

Observations:

The city states they have a designated qualified individual to coordinate compliance with ADA
Safety Management Recommendations:

No action needed.

The city has a line item in its budget for making prioritized improvements related to the Americans with Disabilities Act.

Observations:

The city states they have a line item in its budget for making prioritized improvements related to the Americans with Disabilities Act.

Safety Management Recommendations:

No action needed.

Section Score:
29 Actual
Score

10.00 I

10.00 I
Possible
Score

10.00 10.00

10.00 ; __ s_o_.o_o_
s
Animal Control Services
4-1
4-2
4-3
4-4
4-5
The city has a process to alert City employees of any known animals on a customer's premises and how they can report problem animals.

Observations:

The city has a process to report problem animals, which is to call police dis atch. The ci does not have a rocess in lace to alert ci em lo ees.

Safety Management Recommendations:

Develop a process to alert all City employees who may be required to enter private property of any known animals on the property and how they can report problem animals to be included in future alerts. Include a question regarding animals on property when making site visit a ointments.

The city has written procedures for animal handling, care, and retention.

Observations:

The citv has an Animal Control Officer written policy in place.

Safety Management Recommendations:

No action needed
Animal Control Services employees and volunteers have been trained regarding proper animal handling techniques, animal care, and retention procedures.

Observations:

The city has trained all employees and volunteers on the proper animal handling techniques, animal care, and retention procedures.

Safety Management Recommendations:

No action needed
Animal control training is documented, and the documentation includes the date of the training, some form of identification of those who attended, the name of the trainer, and an outline of the training program.

Observations:

The training is documented.

Safety Management Recommendations:
lfnot, already practice provide all training records to Human Resources.

Animal Control Services employees and volunteers have sufficient animal handling and care equipment.

Observations:

The city animal control employees and volunteers have sufficient animal handling and care equipment.

Safety Management Recommendations:
30 Actual
Score
s.oo /

10.00 /

10.00 /

10.00 I

10.00 /
Possible
Score

10.00 10.00

10.00 10.00

10.00 Animal Control Services
4-6
4-7
4-8
I No action needed.

Euthanasia drugs are kept in a locked storage cabinet or secure area with limited access.

Observations:

The city does not have or keep euthanasia drugs.

Safety Management Recommendations:

No action needed.

All Animal Control Services employees who carry firearms and tranquilizer guns have completed training in compliance with PC 832.

Observations:

All animal control officers have been trained in compliance with PC 832.

The animal control office does not carrv a tranquilizer gun.

Safety Management Recommendations:

No action needed
Animal Control Services personnel who carry handguns are under the supervision of the Police Department.

Observations:

All animal control officer under the supervision of the Rocklin Police Department
Safety Management Recommendations:

No action needed
Section Score:
31 Actual
Score

10.00 I

20.00 I

20.00 I

95.00 I
Possible
Score

10.00 20.00

20.00 100.00
•
I
Automobile & Fleet Liability
Actual Possible
Score Score
5-1 The City has a written and dated fleet safety and driving program that 5.00 I 10.00 establishes, at a minimum, vehicle use, vehicle selection and maintenance, driver selection criteria, and what constitutes acceptable and unacceptable driving records.

Observations:

The city has a draft version of the vehicle use driving standard policy dated 2022.

Safety Management Recommendations:

Conduct a review of the draft version of the vehicle use driving standard policy and push it towards approve. Once approved provide training to affected emolovees.
5-2 The city regularly reviews its fleet safety and driving program to ensure it 5.00 I 10.00 is current and effective.

Observation:

The city's Human Resources department is currently working on updating the vehicle use oolicv.

Safety Management Recommendations:

Once the vehicle use policy is updated and approved, provide training to all affected employees.
5-3 The city operates 15-passenger vans or vans with a 15-passenger chassis, 0.00 I 0.00 and drivers are appropriately trained as recommended by the National Highway Traffic Safety Administration.

Observations:

NIA
Safety Management Recommendations:

NIA
5-4 The city operates 15-passenger vans or vans with a 15-passenger chassis 0.00 I 0.00 and has a plan in place to retire the use of 15-passenger vans.

Observations:

NIA
Safety Management Recommendations:

NIA
5-5 Department of Motor Vehicle records are obtained and reviewed, and 10.00 I 10.00 negative records are addressed for all employees authorized to drive motor vehicles on City business.

Observations:

The city's Human Resources department has a OMV pull notice program in place
32 •
I
Automobile & Fleet Liability
Actual Possible
Score Score
Safety Management Recommendations:

None.
5-6 Safe driving is listed as a requirement in position descriptions for jobs that 10.00 I 10.00 require significant driving.

Observations:

The city mentions that a valid driver's license with a satisfactory driving record at the time of aooointment.

Safety Management Recommendations:

None.
5-7 Affected employees and supervisors are trained on the City's fleet safety 5.00 I 10.00 and driving policy and procedures at hire and annually thereafter.

Observations:

The city states that the affected employees are required to sign an acknowledgement at hire and annually thereafter.

Safety Management Recommendations:

In addition to the acknowledgement recognition provide training to all affected employees at hire and annually.
5-8 Employees are required to pass a documented driver training program 0.00 I 10.00 before being allowed to operate vehicles or equipment on behalf of the city.

Observations:

The city states that there is not anything in place currently that would require employees to pass a documented driving training program before bein allowed to o erate vehicles or e ui ment belon in to the ci Safety Management Recommendations:

Provide and document driving tr.aining prior to allowing employees to o erate ci owned vehicles or e ui ment
5-9 There are written procedures for vehicle and equipment maintenance that 0.00 I 10.00 require the sign-off of all work performed.

Observations:

The city does not have written procedures in place that require sign-off of any maintenance performed on city owned vehicles or equipment.

Safety Management Recommendations:

Implement a sign-off program before equipment tis placed back into service after maintenance activities.
5-10 The city selects vehicles and equipment based on specific use needs �nd 10.00 I 10.00 safety features and then includes these in purchase specifications.

I Observations:
33 •
I
Automobile & Fleet Liability
Actual Possible
Score Score
The city acquires vehicle and equipment based on specific use needs and safety features.

Safety Management Recommendations:

No action needed
5-11 The city's employees are required to complete documented pre-use vehicle 2.50 I 10.00 and equipment inspections prior to operating City vehicles.

Observations:

The employees are only required to conduct pre-use inspection on commercial vehicles onlv.

Safety Management Recommendations:

Implement into the city's policy a requirement to conduct a pre-use inspection for all vehicles and equipment prior to use. 5-12 The city has a process in place to record and monitor overall fleet, driver, 0.00 I 10.00 and vehicle-related accidents.

Observations:

The city does not have a policy in place to record and monitor overall fleet, driver, and vehicle related accidents.

Safety Management Recommendations:

Implement a policy that applies city wide to record and monitor overall fleet, driver, and vehicle related accidents.
5-13 The city requires employees to report vehicle accidents and incidents 2.50 I 10.00 involving City vehicles.

Observations:

The city states this is part of the vehicle use policy, but the policy is still in the draft stages.

Safety Management Recommendations:

Implement this into the vehicle use policy if not already and train affected employees on the requirements to report all vehicle accidents involving citv owned vehicles of personal vehicles if used for companv use. 5-14 The city has a written drug and alcohol testing program in place for 10.00 I 10.00 covered drivers.

Observations:

The city has a written drug and alcohol program.

Safety Management Recommendations:

No action needed.

Section Score: 60.00 I 120.00
34 i k
Bloodborne Pathogens & Exposure Control Plan
6-1
6-2
6-3
6-4
The City has a written bloodborne pathogens exposure control plan (BBP ECP) consistent with Calf OSHA requirements to prevent and minimize occupational exposure to bloodborne pathogens (this term includes potentially infectious materials).

Observations:

The city and fire have draft versions of the BBP & ECP plan and date back to 2017. The Police department stated it was unknown if a BBP & ECP plan existed
Safety Management Recommendations:

Conduct a review of the city and fire BBP & ECP plan and push the plan towards approved. Ensure the plan complies with current Calf OSHA CCR, Title 8, 5193 requirements. Once approved conduct training and document this training. Send training records to Human Resources for recordkeeping.

The city has identified all positions that have routine or anticipated occupational exposure to bloodborne pathogens.

Observations:

The city has not identified all positions that have routine or anticipated occupational exposure to bloodborne pathogens. The Fire department positions that are anticipated to have occupational exposure to bloodborne pathogens.

Safety Management Recommendations:

Conduct an exposure survey to identify which employees are exposed to bloodborne pathogens.

There is a process in place to identify and select appropriate engineering controls to reduce or eliminate exposures to bloodborne pathogens.

Observations:

The city does not have a process in place to identify and select appropriate engineering controls to reduce or eliminate exposure to bloodborne atho ens. The Fire de artment states the have control in lace.

Safety Management Recommendations:

Implement a process to identify and select appropriate engineering controls to reduce or eliminate exposure to bloodborne pathogens. This could be art of the olic that is bein u dated.

All of the City's employees and volunteers whose duties expose them to bloodborne pathogens are trained on the City's BBP ECP at hire, annually thereafter, and when changes are made to the exposure control program or potential hazard exposures.

I Observations:
35 Actual
Score
s.oo /

2.50 /

2.50 /
s.oo /
Possible
Score

10.00 5.00

5.00 10.00
..

I
Bloodborne Pathogens & Exposure Control Plan
Actual Possible
Score Score
The city is unknown ifBBP & ECP training is conducted at hire, annually thereafter and when changes are made to the exposure control program or potential hazards. The Fire department state this is done. The Public Service de artment states tail ates are done.

Safety Management Recommendations:

Conduct BBP & ECP at hire and annually thereafter and when changes are made to the ex osure control ro ram or otential hazards. 6-5 The City's BBP ECP training includes how exposure can occur, personal 2.50 I 5.00 protective equipment uses, proper donning, doffing, wearing, care, and disposal, how to identify biohazard waste containers, how bloodborne diseases are transmitted, first aid response for exposures, how to report exposures and obtain medical care, an explanation of hepatitis B vaccinations, and other topics required by the Cal/OSHA standard.

Observations:

The Fire department states their training includes the above. The Public Services departs states tailgates are conducted, but unsure if the tailgate covers all the Cal/OSHA BBP & ECP requirements. The Police department is unknown if this training is conducted.

Safety Management Recommendations:

Review all trainings and compare it to the Cal/OSHA requirements. f training is not conducted implement this training at hire and annually thereafter. Document the training and send all training records to Human Resources for recordkeeping.
6-6 The city provides appropriate personal protective equipment to 0.00 I 5.00 employees and volunteers to protect against occupational exposure to blood and body fluids.

Observations:

All departments state that they provide the appropriate personal protective equipment to employees and volunteers to protect against exposure to blood and bodily fluids. It was mentioned earlier (7-2) that not all positions have been identified who may encounter BBP.

Safety Management Recommendations:

Ensure appropriate personal protective equipment is provided to all employees and volunteers to protect against occupational exposure to blood and body fluids.
6-7 The city has a procedure for documenting all trainings and for maintaining 2.50 I 5.00 a Sharps Injury Log in accordance with Cal/OSHA standards.

Observations:

It was stated the Fire and Public Services departments have procedures for documenting all trainings and for maintaining SHARPS injury logs per the Cal/OSHA requirements.

Safety Management Recommendations:
36 *
I
Bloodborne Pathogens & Exposure Control Plan
Actual Possible
Score Score
Establish a City-Wide procedure for documenting employee training and the maintenance of a Sharps Injury Log in accordance with Cal/OSHA standards.
6-8 The city has established a committee or designated a person to be 2.50 I 5.00 responsible for selecting control equipment, implementing the program, distributing the equipment and information, and training employees on the use of new products where appropriate.

Observations:

The Fire department identified the infectious control officer is responsible and Public Services and Police departments are unknown.

Safety Management Recommendations:

Establish a City-wide committee or designate a person to be responsible for selecting control equipment, implementing the program, distributing the equipment and information, and training employees on the use of new products where appropriate.
6-9 The city has a process for ensuring compliance with the exposure control 2.50 I 5.00 program, evaluating engineering controls, and evaluating workplace controls.

Observations:

The Fire department identified the infectious control officer is responsible and Public Services and Police departments are unknown.

Safety Management Recommendations:

Assign employee( s) who will manage and be responsible for ensuring compliance with the exposure control program, evaluating engineering controls, and evaluating workplace controls.
6-10 The city offers pre-exposure hepatitis B vaccination series to all 2.50 I 5.00 potentially exposed employees free of charge at hire or when first assigned to positions with potential exposure to bloodborne pathogens.

Observations:

The Fire department states they offer the hepatitis B vaccination. The Public Services and Police departments stated they were unknown if the vaccination was offered free of charge at hire or when first assigned to positions with potential exposure to bloodborne pathogens.

Safety Management Recommendations:

Ensure the city offers the pre-exposure hepatitis B vaccination series to all potentially exposed employees free of charge at hire or when first assigned to positions with potential occupational exposure to bloodborne pathogens. Ensure records are shared with the City's Human Resources department
6-11 The City requires employees to sign a consent/waiver form to document 2.50 I 5.00 their hepatitis B vaccination acceptance or declination. 37 Bloodborne Pathogens & Exposure Control Plan
Observations:

The police department states it is unknown if the city requires employees to sign a consent/waiver form to document their hepatitis 8 vaccination acceptance or declination.

Safety Management Recommendations:

Require employees to sign a consent/waiver form to document their hepatitis B vaccination acceptance or declination. Ensure the form is noted in the City-wide BBP ECP plan if not already. Human Resources department should be the responsible department for recordkeeping.

Section Score:
38 Actual
Score
Possible
Score

30.00 / __ 65_.o_o_
Business Continuity Plan
Actual Possible
Score Score
7-1 The city's leaders have acknowledged the importance of business 0.00 I 20.00 continuity by providing the time and materials needed to develop and maintain a business continuity plan.

Observations:

It is unknown if the city has acknowledged the importance of a business continuity plan which would provide the time and materials needed to maintain a business continuity plan.

Safety Management Recommendations:

Begin speaking with the city leaders to emphasis the importance of a business continuity plan in case there is a disruption ( earthquake, fire, flood, power outage, etc.) that would cause the city to not operate as normal.
7-2 The city has a comprehensive written business continuity or disaster 0.00 I 20.00 recovery plan in place.

Observations:

The city does not have a business continuity plan in place.

Safety Management Recommendations:

Establish a business continuity plan that will have the necessary elements and agreements in place to recover from a disruption of normal city operation.
7-3 The city backs-up its digital data and stores the backed-up data off 0.00 I 20.00 premises.

Observations:

It is unknown if the city backs up its digital data and stores the backed-up data off premises.

Safety Management Recommendations:

Investigate if the digital data is backed up. If so, also investigate if this data is stored off site. If the data ais not backed-up or stored off site, develop a plan to backup digital data and store the data off premises. 7-4 The city has developed mutual aid agreements with one or more similar 5.00 I 20.00 organizations.

Observations:

It was stated that the fire department has agreements in place to lean on neighboring cities to utilize their facilities. All other departments were unsure if mutual aid agreements were in place.

Safety Management Recommendations:

Develop mutual aid agreements with one or more similar organizations that. address the needs of all departments for the continuity of business after an emergencv event.
39 e
Business Continuity Plan
7-5
7-6
The city ensures the mutual aid agreements are reviewed by an attorney prior to signing them.

Observations:

It was stated that a business continuity written plan has not been established.

Safety Management Recommendations:

As business continuity plans are developed, have the city attorney review them prior to signing them.

The city routinely reviews its business continuity plan to ensure it is functional and current.

Observations:

It has been stated that the city does not have business continuity plans in place.

Safety Management Recommendations:

Once the process of establishing business continuity plans is in place, review these plans annually or whenever seems appropriate based on the plans.

Section Score:
40 Actual
Score
o.oo I
o.oo /
Possible
Score

10.00 10.00
s.oo / __ 10_0_.o_o_
•
I
Contractor Selection & Control
Actual Possible
Score Score
8-1 The city has a contractor selection process for reviewing references, site 15.00 I 20.00 checks, insurance, loss history (where practical), Cal/OSHA citation history, and license verification for general contractors and all subcontractors.

Observations:

The city reviews references, insurance is verified, site checks are conducted, and contractor licenses are verified as part of the award/ approval process. The does not perform review contractor loss history and Cal/OSHA citation history
Safety Management Recommendations:

As part of the contractor selection and control process, include that the contractor provides, if applicable, a list of Cal/OSHA citations and loss history.
8-2 All contractors' bid submissions are required to contain specific safety 20.00 I 20.00 plans for the protection of people and property from construction/ renovation equipment and other construction/renovation activities.

Observations:

The city requires safety plans for the protection of people and property from construction/renovation equipment and pother
construction/renovation activities.

Safety Management Recommendations:

None
8-3 Contractors are obligated to accept responsibility for cleanup and debris 20.00 I 20.00 removal at work sites to reduce the potential for injury and/ or property damage.

Observations:

The city requires contractors accept responsibility for cleanup and debris removal at work sites to reduce the potential for injury and/ or property damage.

Safety Management Recommendations:

None.

Section Score: 55.00 I 60.00
41 •
I
Contractual Transfer of Risk
Actual Possible
Score Score
9-1 The city has contractual transfer of risk guidelines that include one or 10.00 I 10.00 more provisions for indemnification and insurance requirements.

Observations:

The above is in place.

Safety Management Recommendations:

No action needed
9-2 The city requires the provision of a certificate of insurance, an additional 10.00 I 10.00 insured endorsement, and other policy endorsements.

Observations:

The citv requires the above.

Safety Management Recommendations:

No action needed
9-3 The city has contractual transfer of risk requirements for minimum 10.00 I 10.00 coverages.

Observations:

The above applies.

Safety Management Recommendations:

No action needed
9-4 The City has contractual transfer of risk guidelines that include insurance 5.00 I 10.00 requirements for contractors and subcontractors based upon the exposures generated by the contract.

Observations:

Needs work
Safety Management Recommendations:

Develop written contractual transfer of risk guidelines that include insurance requirements for contractors and subcontractors based upon the exposures 2enerated bv the contract.
9-5 The city has contractual transfer of risk guidelines that include language 10.00 I 10.00 specifically relating a requirement for "Best's Ratings".

Observations:

The above auolies
Safety Management Recommendations:

No action needed
9-6 The city has contractual transfer of risk guidelines that include language 0.00 I 10.00 specifically relating a requirement that insurers be "admitted" in California.

I Observations:
42 Contractual Transfer of Risk
9-7
9-8
9-9
9-10
9-11
It is unknown if the contractual transfer of risk guidelines includes language relating a requirement that insurers be "admitted" in California.

Safety Management Recommendations:

Develop contractual transfer of risk guidelines that include language specifically relating a requirement that insurers be "admitted" in California.

The city has contractual transfer of risk guidelines that require contractors' and subcontractors' insurance policies include a severability of interest, cross liability clause, or equivalent wording.

Observations:

The ci 's contractual transfer of risk does not include the Ian ua e above.

Safety Management Recommendations:

Develop contractual transfer of risk guidelines that require contractors' and subcontractors' insurance policies include a severability of interest, cross liabili clause, or e uivalent wordin
The city has contractual transfer of risk guidelines for special events.

Observations:

The city has contractual transfer of risk for special events but needs to be updated.

Safety Management Recommendations:

Review and update the contractual transfer ofrisk for special events.

The city has contractual transfer of risk guidelines that require, unless otherwise not available, insurance coverage to be "occurrence" based rather than "claims made".

Observations:

The above is in place
Safety Management Recommendations:

No action needed
The city has contractual transfer of risk guidelines that require a sufficient "tail" when "claims made" coverage is accepted.

Observations:

The above in in place
Safety Management Recommendations:

No action needed
The city has contractual transfer of risk guidelines that require the City be provided with 30 days written notice prior to cancellation or expiration of the policy or reduction in coverage.

I Observations:
43 Actual
Score

0.00 5.00

10.00 10.00

10.00 I
I
I
I
I
Possible
Score

10.00 10.00

10.00 10.00

10.00 •
I
Contractual Transfer of Risk
Actual Possible
Score Score
The above in in place
Safety Management Recommendations:

No action needed
9-12 The city has designated a qualified person to review bid submissions and 0.00 I 10.00 contracts to ensure they include indemnification and insurance provisions, such as insurance certificates and policy endorsements.

Observations:

It is unknown if there is a dedicated qualified person who review bid submissions and contracts to ensure they include indemnification and insurance provisions, such as insurance certificates and policy endorsements.

Safety Management Recommendations:

Designate a Qualified oerson to review the bid submissions and contracts. 9-13 The city has a formal system in place to ensure all contractors and 0.00 I 15.00 subcontractors maintain the required insurance in force during the entire term of their contracts.

Observations:

It is unknown if the city has a formal system in place to ensure all contractors and subcontractors maintain the required insurance in force during the entire term of their contracts.

Safety Management Recommendations:

Implement a system to ensure contractors and subcontractors maintain insurance during the entire duration of their contracts. 9-14 The city includes its indemnification and insurance requirements on all 10.00 I 10.00 bid specification and requests for proposals.

Observations:

The above in in place
Safety Management Recommendations:

No action needed
9-15 The city ensures all contract and transfer of risk language is reviewed and 15.00 I 15.00 approved by legal counsel to ensure the City is adequately protected, and risks are transferred or shared as intended.

Observations:

The above is in place
Safety Management Recommendations:

No action needed
9-16 The city's 'hold-harmless/waiver ofliability agreement' statements each 0.00 I 10.00 contain details that disclose, to the extent possible, the exposure to injury related to each activity.
44 Contractual Transfer of Risk
Observations:

It is unknown if the city's 'hold-harmless/waiver ofliability agreement' statements each contain details that disclose, to the extent possible, the exposure to injury related to each activity.

Safety Management Recommendations:

Ensure the city's 'hold harmless/waiver ofliability agreement' statements include the details above.
9-17 The city, when applicable, requires adult signatures for hold harmless or waiver of liability agreements if an activity participant is a minor.

Observations:

It is unknow if adult signatures are required if an activity participant is a minor.

Safety Management Recommendations:

If an activity participant is a minor require that an adult signature is reouired
9-18 The city's "contractual transfer ofrisk requirements" are written and compiled into a contractual transfer of risk guidelines manual that is available to all personnel involved in forming contracts on the City's behalf.

Observations:

The city has a template not a manual.

Safety Management Recommendations:

Ensure "contractual transfer of risk requirements" are written and compiled into a contractual transfer of risk guidelines manual that is available to all personnel involved in the forming contracts on the City's behalf.

Section Score:
45 Actual
Score

0.00 10.00
115.00
I
I
I
Possible
Score

10.00 20.00
200.00
Emergency Response & Management
Actual Possible
Score Score
10-1 The city has developed a comprehensive, written emergency response and 10.00 I 10.00 management plan.

Observations:

The city's emergency response plan was updated the winter of 2022 Safety Management Recommendations:

None.
10-2 The city's emergency response and management plan address all potential 10.00 I 10.00 emergency situations and adverse events that could affect the city and its facilities.

Observations:

The city's emergency response plan addresses all potential emergency situations and adverse events.

Safety Management Recommendations:

None.
10-3 The city has implemented procedures to mitigate its losses in the event of 20.00 I 20.00 an emergency.

Observations:

The city has implemented procedures to mitigate its losses.

Safety Management Recommendations:

None.
10-4 The city has conducted employee training to ensure employees are aware 20.00 I 20.00 of their responsibilities and response procedures.

Observations:

The conducts annual training. The next schedule training is March 2023.

Safety Management Recommendations:

None.
10-5 The emergency response and management systems are tested on a 10.00 I 10.00 routine basis.

Observations:

The city's emergency response and management systems are tested annually.

Safety Management Recommendations:

None.
10-6 The City's command center and back-up command centers are located 10.00 I 10.00 such that one of them can be accessed regardless of the nature of an emergency.
46 Emergency Response & Management
Observations:

The city's primary location is at the city Police department. The secondary location is at the city's Public Services corporate yard.

Safety Management Recommendations:

None.
10-7 The city has provided necessary personal protective equipment for its response teams.
10-8
Observations
The city has provided necessary personal protective equipment for its response teams.

Safety Management Recommendations:

None.

The city has stored supplies in a secure and accessible location or has developed agreements with a variety oflocal merchants/retailers to provide the city with supplies necessary to sustain its employees for at least three days.

Observations:

The city state they have supplies but were not 100% sure. The city is not sure that the agreements with local merchants/retailers are in place.

Safety Management Recommendations:

Develop agreements with a variety oflocal merchants/retailers to provide the city with supplies necessary to sustain emergency response employees for at least three davs.

Section Score:
47 Actual
Score

10.00 /

5.00 I

95.00 I
Possible
Score

10.00 10.00
100.00
"
I
Ergonomic Injury Management
Actual Possible
Score Score
11-1 The city has developed a written ergonomic injury and illness prevention 15.00 I 30.00 program based on causes of ergonomic injuries and identified tasks.

Observations:

The city has a draft version of the ergonomic injury management program dated May 2020.

Safety Management Recommendations:

Review the draft version and make any updates necessary and push the program towards approval. Once approved, train all employees that are considered high risk.
11-2 The city has identified positions that are at risk from ergonomic injuries 0.00 I 20.00 or illnesses.

Observations
The city has not completed an assessment to identify positions at risk of ergonomic injuries.

Safety Management Recommendations:

Conduct an assessment of positions and identify which positions are more at risk of an ergonomic iniurv.
11-3 The city has used a variety of sources to analyze the causes of known 0.00 I 20.00 and/ or potential ergonomic injuries and illnesses.

Observations
The city does not have sources to analyze the causes of ergonomic injuries.

Safety Management Recommendations:

Conduct ergonomic trainings and assessments to identify the causes of ergonomic injuries.
11-4 The city proactively looks for signs of potential musculoskeletal 0.00 I 20.00 problems in the tasks performed by employees and investigates employee-reported symptoms and discomfort.

Observations
The city does not proactively look for signs of potential musculoskeletal problems in the tasks performed by employees and investigates employee-reported symptoms and discomfort.

Safety Management Recommendations:

Conduct assessments of employee's workstation and practices to find out if there signs that could lead to musculoskeletal problems. If so, perform investie:ations as need to correct the oroblems.
48 *
IC
Ergonomic Injury Management
Actual Possible
Score Score
11-5 Employees and supervisors are trained to recognize and control 0.00 I 10.00 potential ergonomic risks related to musculoskeletal disorders.

Observations:

The city does not train their employees to recognize and control otential er onomic risk related to musculoskeletal disorders.

Safety Management Recommendations:

Provide annual trainin or trainin u on hire to all em lo ees. 11-6 The city has developed controls to minimize the exposures in high-risk 0.00 I 10.00 positions or tasks.

Observations
The city has not developed controls to minimize the exposures of highrisk positions or task Safety Management Recommendations:

Perform an assessment of all high-risk positions or task and implement the necessary controls to minimize exposures.
11-7 Implemented ergonomic controls are later evaluated to determine if they 0.00 I 10.00 effectively minimized or prevented musculoskeletal disorders.

Observations:

The city has not implemented ergonomic controls.

Safety Management Recommendations:

After implementing ergonomic controls, evaluate them for their effectiveness.
11-8 The city has a procedure in place to effectively handle complaints of 0.00 I 10.00 symptoms that may be related to musculoskeletal disorders.

Observations:

The city does not have a formal procedure in place to effectively handle complaints of musculoskeletal disorder symptoms.

Safety Management Recommendations:

Implement procedures that allows for employees to formally handle complaints of musculoskeletal disorder symptoms. Currently, Sedgwick will provide ergonomic evaluations for employees at the request of the citv.
11-9 The city refers injured workers to health-care providers that have 10.00 I 10.00 knowledge of and training in treating musculoskeletal disorders.

Observations:

Yes, the city works with a health-care provider to provide treatment for musculoskeletal disorders.

Safety Management Recommendations:

None.
49 Ergonomic Injury Management
11-10 The city uses ergonomic principles in its workplace design process to minimize risk factors.

Observations
The city does not use ergonomic principles in the workplace design process.

Safety Management Recommendations:

Implement procedures to incorporate ergonomic principles when designing its workplaces.

Section Score:
50 Actual
Score
o.oo I
Possible
Score

10.00 2 s.oo / __ 1_s_o_
.o_o_
Fall Protection Program
12-1
12-2
12-3
12-4
The city has developed a written fall protection program.

Observations
The ci does not have a fall rotection olic in lace.

Safety Management Recommendations:

Develop a written fall protection plan that complies with the current Cal/OSHA CCR, Title 8, 1670 regulation. Sedgwick can provide a template to et this task accom lished.

The city has described procedures it will follow to rescue employees suspended from their fall protection equipment in its rescue plan.

Observations
The city does not have a written fall protection plan.

Safety Management Recommendations:

Implement a written rescue plan when developing the fall protection olan.

The city has designated one or more competent persons in fall protection to have oversight of its fall protection program.

Observations
The city does not a written fall protection plan. The city's fire department has identified the Training Chief as the competent person.

Safety Management Recommendations:

Assign a competent person who will oversee the fall protection program once im lemented.

A fall hazard survey is completed by a fall protection competent person prior to working at heights.

Observations:

The ci does not have a written fall rotection Ian.

Safety Management Recommendations:

Conduct a fall hazard survey to prior to working at heights. Include this as art of the written fall rotection Ian.
51 Actual
Score
o.oo I
o.oo I
s.oo I
o.oo I
Possible
Score

10.00 10.00

10.00 10.00
Fall Protection Program
12-5
12-6
12-7
The following fall hazards are assessed as part of the fall hazard survey:
• roof work within 3 feet of the roof edge
• roof work within 1-15 feet from the roof edge
• roof work 15 feet or more from the roof edge
• skylights within 6 feet
• floor openings within 6 feet
• hoisting operations
• shafts, pits, and/ or vaults
• aerial lifts
• scissor lifts
• excavations greater than 6 feet deep
• fixed ladders over 24 feet high
• fixed ladders under 24 feet high
• portable ladders
• working heights greater than 4 feet high
• roof hatches or ladderway opening located within 6 feet of skylights
• . roof hatches or ladderway openings located within 3 feet of an elevated roof or building ledge
Observations
Surveys of the above have not been conducted
Safety Management Recommendations:

Conduct fall hazard surveys of the above if applicable after the written fall protection plan is written and prior to working at heights.

Anchorages used for fall-arrest (non-certified) are capable of supporting a minimum force of 5,000 pounds per person attached to the anchorage point.

Observations
It is unknown if the anchorage points for fall arrest are capable of sunnorting 5,000 pounds of force.

Safety Management Recommendations:

Ensure all anchorage points used for fall-arrest (non-certified) are capable of supporting a minimum force of 5,000 pounds per person attached to the anchorage point
Anchorages used for fall-restraint (non-certified) are capable of supporting a minimum force of 1,000 pounds per person attached to the anchorage point.

Observations
It is unknown if the anchorage used for fall restraint are capable of su ortin a minimum of 1,000 ounds er erson attached.

Safety Management Recommendations:
52 Actual
Score
o.oo I
o.oo I
o.oo I
Possible
Score

10.00 10.00

10.00 Fall Protection Program
12-8
12-9
Ensure all anchorage points used for fall restraint (non-certified) are capable of supporting a minimum force of 1,000 pounds per person attached to the anchora e oint.

The City's fixed ladders of more than 24 feet are equipped with a ladder safety system or a personal fall arrest system (Note: Required for all new ladders installed after November 19, 2018. Existing fixed ladders must be retrofitted by November 18, 2036.)
Observations
The city does not own ladders that exceed 24 feet or more.

Safety Management Recommendations:

None
Semiannual inspections are completed by a fall protection person of the City's fall protection systems, including full body harnesses, lanyards, self-retracting lifelines, tie-off adaptors, and anchorage connectors.

Observations
The ci does not have a written fall rotection Ian.

Safety Management Recommendations:

Im lement this as art of the written fall rotection Ian 12-10 Employees who operate mobile elevated work platforms, such as aerial lifts or scissor lifts receive documented training.

Observations:

City does not provide training to employees who operate mobile elevated work platforms. The Fire Department states they train using vector solutions.

Safety Management Recommendations:

Provide training to all affected emplovees.
12-11 The city conducts routine documented inspections of its portable ladders.

Observations:

The Fire Department states they conduct annual inspections of their portable ladders.

Safety Management Recommendations:

Conduct portable ladder inspections and document the inspections. 12-12 The city conducts routine documented ladder usage and inspection training for employees who may use its portable ladders.

I Observations:
53 Actual
Score
o.oo I
o.oo I
o.oo I
o.oo I
o.oo I
Possible
Score

10.00 10.00

10.00 10.00

10.00 Fall Protection Program
The city's Fire Department provides training through vector solutions.

The city does not provide training on the use and inspection of portable ladders.

Safety Management Recommendations:

Provide portable ladder training to all affected employees. The training should include the proper use and inspection.

Section Score:
54 Actual
Score
Possible
Score
s.oo / __ 1_2_0_.o_o_
Fire Prevention Program
13-1
13-2
13-3
13-4
13-5
13-6
The city has developed a written fire prevention program.

Observations
The citv has a draft fire orevention plan dated 2017.

Safety Management Recommendations:

Conduct a review of the fire prevention plan dated 2017.

The city has designated a person responsible for the oversight of its fire prevention program.

Observations
The city's Fire Department states the Fire Marshall is responsible for the oversight of the fire prevention program.

Safety Management Recommendations:

None
The city has developed a "hot work permit" procedure.

Observations
The ci does not have a written "hot work
Safety Management Recommendations:

Im lement a "hot work ermit'' rocedure into the fire revention Ian.

The city has developed protocols to be followed whenever one of its facility's fire protection systems is not functional.

Observations
The city has written protocols to be followed whenever one of its facility fire protection system is not functioning.

Safety Management Recommendations:

None
The city conducts documented housekeeping inspections to ensure compliance with its fire prevention program.

Observations
The city conducts documented housekeeping inspections.

Safety Management Recommendations:

None
The city provides documented employee training to ensure employees comply with its fire prevention program.

Observations:

The city does not conduct training to ensure the employees comply with its fire prevention program.

Safety Management Recommendations:
55 Actual
Score
s.oo /

10.00 /
o.oo I

10.00 /

10.00 /
o.oo I
Possible
Score

10.00 10.00

10.00 10.00

10.00 10.00
Fire Prevention Program
Once the fire prevention program is finalized, conduct training to ensure the em
•
ram.
56 Section Score:

Actual
Score
Possible
Score

35.oo / __ 6_o_.o_o_
..

I
Forklifts & Powered Industrial Trucks
14-1
14-2
14-3
14-4
14-5
The city has an inventory of its forklift/powered industrial trucks (Classes 1 through 7).

Observations
The city owns two class 4 forklifts
Safety Management Recommendations:

None
The city provides documented training for those employees authorized to operate forklift/powered industrial trucks and that training is completed by a qualified forklift/powered industrial truck training instructor.

Observations
The city provides the required training to all affected employees. The training is provided by a Sedgwick trainer.

Safety Management Recommendations:

None
The city provides documented refresher training by a qualified instructor and re-certifies its forklift/powered industrial truck operators every three years.

Observations:

The city provides the required refresher training to all affected em lo ees. The trainin is rovided b a Sect • ck trainer.

Safety Management Recommendations:

None
The City's forklift/powered industrial truck training includes operating rules.

Observations:

The training includes operating rules.

Safety Management Recommendations:

None
The Cal/OSHA Powered Industrial Truck guidelines poster is displayed in forklift/powered industrial trucks parking area.

Observations:

The city does not have the Cal/OSHA Powered Industrial Truck guidelines poster is displayed in forklift/powered industrial trucks parking area.

Safety Management Recommendations:

Display the Cal/OSHA Powered Industrial Truck guidelines poster where the forklift/powered industrial trucks parking area if possible or a nearby breakroom.
57 Actual
Score

10.00 /

10.00 /

10.00 /

10.00 /
o.oo I
Possible
Score

10.00 10.00

10.00 10.00

5.00 Forklifts & Powered Industrial Trucks
14-6
14-7
The city ensures forklift/powered industrial trucks drivers perform a documented daily pre-shift safety inspection of forklift/powered industrial trucks.

Observations:

The city has a log that stays on the forklift/powered industrial truck that the driver is supposed to fill out before its daily use.

Safety Management Recommendations:

Ensure the pre-shift checklist completed daily prior to its use. If possible, create a digital inspection checklist or a single page checklist that can be scanned in for record retention purposes.

Pre-shift inspection documentation is maintained for a 12-month period.

Observations:

The retains the documented inspections for a minimum of one year.

Safety Management Recommendations:

None
Section Score:
58 Actual
Score

10.00 /

5.00 /
Possible
Score

10.00 5.00

55.oo ; __ 6_o_.o_o_
Hazard Communication Program
Actual Possible
Score Score
15-1 The city has a written hazard communication program. 5.00 I 10.00 Observations:

The city has a draft version dated 2017.

Safety Management Recommendations:

Conduct a review of the draft Hazard Communication program and work on finalizing it and it complies with Cal/OSHA CCR, Title 8, 5194 rerrulation.
15-2 The City completes documented hazard communication training for all 0.00 I 10.00 employees upon hire, whenever a new hazard is introduced to the workplace, and upon placement in new job.

Observations:

The city does not complete hazard communication training for new hires or when a new chemical is introduced.

Safety Management Recommendations:

Once the hazard communication program is finalized training all affected employees and when a new chemical is introduced into the workplace per Cal/OSHA 5194.
15-3 The city has an inventory list of its hazardous materials that is no more 10.00 I 10.00 than 12-months old.

Observations:

The Public Services department states they have an inventory of the hazardous chemicals that is no more than 12 months old.

Safety Management Recommendations:

None
15-4 The city has a system in place to manage its safety data sheets (SOS) and 10.00 I 10.00 ensures all SOS are current for all its hazardous materials.

Observations:

The Public Service department states there is a system in place to manage the safety data sheets fSOSs).

Safety Management Recommendations:

None
15-5 The city provides labels for use on secondary containers or otherwise 5.00 I 5.00 ensures secondary containers are labeled when hazardous materials are transferred out of the original packaging.

I Observations:
59 •
s I
Hazard Communication Program
15-6
15-7
15-8
The city provides labels for use on secondary containers or otherwise ensures secondary containers are labeled when hazardous materials are transferred out of the original packaging.

Safety Management Recommendations:

None
Personnel responsible for purchasing materials on behalf of the city have been instructed in the City's Hazard Communication Program and are required to ensure that purchased materials are identified on a list of pre-approved materials prior to placing the order.

Observations:

The city does not have an approved material list.

Safety Management Recommendations:

Ensure personnel in all departments who are responsible for ordering hazardous materials have received training regarding the City's Hazardous Materials program and have been provided with a list of materials that are prohibited by the city. Require them to ensure the materials purchased are not on the prohibited materials list prior to placing the order. Implementation of this pre-approval list material list will help assist with SOS management.

The City prohibits employees from bringing hazardous materials to the workplace until they have submitted a request for the materials, submitted the appropriate SOS for review, and received approval for the materials' use.

Observations:

The city does not prohibit employees from bringing hazardous material to the workplace.

Safety Management Recommendations:

Prohibit employees from bringing hazardous materials into the workplace until they have submitted a request for the materials, submitted the appropriate SOS for review and have received written approval for the materials' use.

The city reviews its Hazard Communication Program on an annual basis and updates it, as necessary.

Observations:

It was stated the hazardous communication program is reviewed annually.

Safety Management Recommendations:

Complete the review and implementation of the city's hazardous communication orogram and review it annually.
60 Actual
Score
o.oo I

0.00 I

0.00 I
Possible
Score

5.00 5.00

5.00 Hazard Communication Program
Section Score:
61 Actual
Score
Possible
Score
Jo.oo / __ 6_o_.o_o_
Hearing Conservation Program
16-1
16-2
16-3
16-4
The city has conducted a noise dosimetry survey to determine if there are operations or equipment that have a time-weighted average (TWA) noise level of 85 dBA or higher.

Observations:

The city has not conducted noise dosimetry surveys to determine if employees are exposed decibel levels that exceed the time-weighted average (TWA) per Cal/OSHA 5097.

Safety Management Recommendations:

Conduct a noise dosimetry survey to determine which operations or equipment have a time-weighted average (TWA) noise level of85 dBA or higher.

The city has operations or tasks that have a TWA of 85 dBA or higher.

Observations:

The ci has task that exceed the time-wei hted avera e TWA .

Safety Management Recommendations:

Identify the equipment, operations, areas, and tasks that have a TWA of 85 dBA or hi her.

The city has developed a list of job classifications for those employees who are exposed to noise levels at or above of 85 dBA TWA and have included them in its Hearing Conservation Program.

Observations:

The city has not developed a list of job classifications for employees who are exposed to noise levels at or above the time-weighted average (TWA).

Safety Management Recommendations:

Develop a list of job classifications for those employees who are exposed to noise levels at or above of 85 dBA TWA and include those job classifications in the Citv's Hearing Conservation Program.

The city knows, based on the results of the noise dosimetry survey, there are employees who are exposed to noise levels at or above 90 dBA TWA, and the city has done one or more of the following to reduce noise exposure below 90 dBA TWA:
• implemented feasible engineering and/or administrative controls
• required all exposed employees wear hearing protection devices that reduce noise exposure to equal to or below 85 dBA
Observations:

Noise dosimetry surveys have not been conducted.

Safety Management Recommendations:
62 Actual
Score
o.oo I
Possible
Score

10.00 No Points Question
o.oo I 10.00
o.oo I 10.00
Hearing Conservation Program
16-5
16-6
16-7
16-8
For equipment, machines, power tools, pneumatic tools, woodworking machines, chippers, concrete grinder, the firing range, and all others identified by the dosimetry survey as having noise exposures that meet or exceed 90 dBA TWA, implement controls, such as feasible engineering, administrative controls, and/or requiring all exposed employees use hearing protection devices that reduce the noise exposure to equal to or below 85 dBA.

The city requires the use of hearing protection in those work areas where noise levels may or are known to exceed 85 dBA.

Observations
The city requires the use of hearing protection where noise levels may exceed 85dBA.

Safety Management Recommendations:

None
The city provides a selection of hearing protectors at no cost to employees exposed to noise levels at or above 85 dBA averaged over an eight-hour period.

Observations:

The city provides hearing protection at no to the employee who are exposed to noise levels that may reach or exceed the 85dBA timeweighted average.

Safety Management Recommendations:

None
All employees exposed to noise levels at or above 85 dBA TWA receive initial and annual documented hearing conservation training.

Observations:

The city does not conduct initial or annual documented hearing conservation training.

Safety Management Recommendations:

Implement initial and annual hearine: conservation trainine: as reouired.

All employees exposed to noise levels at or above 85 dBA TWA receive an initial baseline and an annual audiogram (hearing test).

Observations:

The city does not obtain an initial baseline and conduct annual audio ram hearin test to all affected em lo ees.

Safety Management Recommendations:

Ensure all employees exposed noise levels at or above 85 dBA TWA receive an initial baseline and an annual audio ram hearin test. 63 Actual
Score

10.00 5.00

0.00 0.00
I
I
I
Possible
Score

10.00 5.00

5.00 10.00
Hearing Conservation Program
16-9 The city retains all noise exposure monitoring records indefinitely, and training and audiometric testing records for the length of employment plus 30 years.

Observations:

The city does not retain records indefinitely, and training and audiometric testin records,
Safety Management Recommendations:

Ensure all noise exposure monitoring records are kept indefinitely.

Ensure all training and audiometric testing records are kept for the len h of the em lo ee em lo ment !us 30 ears.
16-10 The city reviews its Hearing Conservation Program on an annual basis and conducts periodic noise dosimetry surveys when there are changes in workplace operations or equipment.

Observations:

The city does not review its hearing conservation program on an annual basis nor does the ci conduct noise dosimet surve s.

Safety Management Recommendations:

Complete the review of the hearing conservation program. Once finalized, review the program annually and conduct periodic noise dosime surve s as the are needed.

Section Score:
64 Actual
Score
o.oo I
o.oo I
Possible
Score

10.00 5.00
1s.oo ; __ 7_5_.o_o_
•
I
Heat Illness Prevention Program
17-1
17-2
17-3
17-4
The city has a written heat illness prevention program that is consistent with Calf OSHA requirements to prevent and minimize occupational exposure to high-heat work environments.

Observations:

The ci has a draft version of a written heat illness
Safety Management Recommendations:

Conduct a review of the draft heat illness prevention program and ensure it com lies with Cal OSHA CCR, Title 8, 3395 re altion.

The city has identified all positions that have an occupational exposure to high-heat working conditions.

Observations:

The city has identified all positions that have an occupational exposure to high-heat working conditions.

Safety Management Recommendations:

None.

The city has established a process to ensure those employees who work in high heat have access to shade and the required quantities of clean cool water.

Observations:

The city has a process in place to provide shade and are provided cool water.

Safety Management Recommendations:

None.

The city conducts documented heat illness prevention training at hire and annually thereafter for those managers and supervisors with oversight responsibilities for employees covered by the heat illness prevention plan to ensure they understand their responsibilities and how to monitor the weather and environmental conditions.

Observations:

The Public Service & Community Development department states they conduct training at initial hire and annually thereafter for their managers and supervisors. The Fire department states they do not conduct training. The Police depart is unknown if they provide training.

Safety Management Recommendations:

Conduct documented heat illness prevention training at hire and annually thereafter for those managers and supervisors with oversight responsibilities for employees covered by the heat illness prevention plan to ensure they understand their responsibilities and how to monitor the weather and environmental conditions.
65 Actual Possible
Score Score

5.00 I 10.00

10.00 I 10.00

10.00 I 10.00
s.oo / 10.00
•
I
Heat Illness Prevention Program
Actual Possible
Score Score
17-5 The city conducts documented heat illness prevention training for 5.00 I 10.00 affected employees prior to exposing them to hot work environments and annually thereafter.

Observations:

The Public Services and Community Development department conduct training to all affected employees. The Fire department states they do not conduct training.

Safety Management Recommendations:

Conduct documented heat illness prevention training for affected employees prior to exposing them to hot work environments and annually thereafter. Ensure the training meets all the Calf OSHA requirements for heat illness prevention training.
17-6 The City has developed procedures for working in high-heat conditions, 0.00 I 10.00 monitoring the weather, and accessing emergency services.

Observations:

The Public Services and Fire department states they have developed procedures for working in high heat conditions, monitoring the weather, and accessing emergency services. The Community Development and Police department are unaware if procedures exist.

Safety Management Recommendations:

Develop specific procedures for working in high-heat conditions, monitoring the weather, and accessing emergency services.

Section Score: 35.00 I 60.00
66 Information Technology (Section Skipped)
18-1
18-2
18-3
18-4
18-5
18-6
18-7
The city's IT Department has implemented controls and systems to provide data security.

Observations
The city has controls and systems to provide data security.

Safety Management Recommendations:

None.

The city's IT Department has systems in place to provide for the recovery of data.

Observations
The city has systems in place to provide for recovery of data.

Safety Management Recommendations:

None.

Critical data is backed up on a daily basis.

Observations
The city has svstems in place, so the critical data is backed up dailv.

Safety Management Recommendations:

None.

Backed-up data is stored at a secure off-site location.

Observations:

The city stores backed up data offsite at a secure location.

Safety Management Recommendations:

None.

Anti-virus software is provided on all computer equipment.

Observations
The city has installed on all city owned computer equipment anti-virus software.

Safety Management Recommendations:

None.

Virus definitions are updated at least daily.

Observations
The city has virus definitions that are updated at least daily.

Safety Management Recommendations:

None.

The system is scanned for viruses at least weekly.
67 Actual
Score

10.00 I

10.00 /

10.00 I

10.00 I

10.00 I

10.00 I

10.00 I
Possible
Score

10.00 10.00

10.00 10.00

10.00 10.00

10.00 "
I
Information Technology (Section Skipped)
Actual Possible
Score Score
Observations
The citv has a system in place that scans the for viruses at least weekly.

Safety Management Recommendations:

None.
18-8 The e-mail server has been configured so it cannot be used as an SMTP 10.00 I 10.00 relay.

Observations
The city's email server has been configured so it cannot be used as an STMP relay.

Safety Management Recommendations:

None.
18-9 The city monitors the applications installed on individual user 10.00 I 10.00 workstations.

Observations:

The city monitors the applications installed on individual user workstations.

Safety Management Recommendations:

None.
18-10 Employee access to network resources from home is restricted to specific 10.00 I 10.00 authorized personnel and protected via the use of a VPN system or other secure means.

Observations:

The city requires access to network resources from home is restricted to specific authorized personnel and protected via the use of VPN system or other secure means.

Safety Management Recommendations:

None.
18-11 The city has had a cyber security assessment conducted to identify 10.00 I 10.00 vulnerabilities in its IT system within the last two years.

Observations:

The city recently conducted an external perimeter assessment a couple of weeks ago and an internal assessment is currently underway.

Safety Management Recommendations:

None.

Section Score: 110.00 I 110.00
68 •
I
Injury & Illness Prevention Program
Actual Possible
Score Score
19-1 The city has a written injury and illness prevention program (IIPP). 10.00 I 20.00 Observations:

The city is in the process of developing their IIPP.

Safety Management Recommendations:

Continue to develop the IIPP and ensure it complies with Cal/OSHA CCR, Title 8, 3203 regulation.
19-2 The program coordinator position is currently occupied by a person with 0.00 I 5.00 the authority to administer and enforce the program.

Observations:

The citv has not identified a program coordinator.

Safety Management Recommendations:

Assign a program coordinator that will have the authority to administer and enforce the IIPP program.
19-3 The city provides an effective means for employees to anonymously 0.00 I 5.00 report safety hazards and/or concerns.

Observations:

The city does not have a system in place so employees can report safety concerns/hazards anonymously.

Safety Management Recommendations:

Implement a systems where the employees can report safety concerns/hazards anonymously.
19-4 The city has one or more methods to regularly communicate safety 0.00 I 5.00 concerns and safety-related information to employees.

Observations:

The city currently does not have a method in place to regularly communicate safety concerns and safety related information to employees.

Safety Management Recommendations:

Implement a system to regularly communicate safety related information to employees.
19-5 The city has one or more active safety committees. 10.00 I 10.00 Observations:

The city has created a safety committee and the first scheduled committee meeting is scheduled for January 24, 2023.

Safety Management Recommendations:

None.
19-6 Agendas and minutes are prepared for each safety committee meeting. 5.00 I 5.00 69 •
I
Injury & Illness Prevention Program
Actual Possible
Score Score
Observations:

The city has created a safety committee and the first scheduled committee meeting is scheduled for January 24, 2023.

SafefJI Management Recommendations:

None.
19-7 The city has developed methods to enforce safety rules and regulations. 0.00 I 10.00 Observations:

Currently there is mothering in place to enforce safety rules and relll.llations.

SafetJ! Management Recommendations:

Implement procedures that will outline a way to enforce safety rules and re!nllations.
19-8 The city uses training and other means to ensure employees are aware of 5.00 I 10.00 safe policies, programs, procedures, and task methods.

Observations:

The city currently relies on using Vector Solutions to provide training to the emolovees.

Sa/efJI Management Recommendations:

Continue to provide training to the employees. Utilize other resources available to the citv to provide trainings.
19-9 The city has a current training matrix that cross-references the training 2.50 I 5.00 requirements for each of its employment classifications.

Observations:

The city is developing a training matrix that cross-references training reQuirements for each employment classification.

Sa/efJI Management Recommendations:

Continue to develop the revision of the training matrix and ensure it cross-references the training requirements for each department or emplovment classification.
19-10 Each training session is documented with the date, topic title, topic 5.00 I 5.00 description, speaker name and qualifications, and a list of the attendees.

Observations:

The city currently uses Vector Solutions where each training is documented with the date, topic title, topic description, and a list of the attendees.

Sa/efJI Management Recommendations:

None.
19-11 The city uses a database to track the training provided to each individual 5.00 I 5.00 employee.
70 *
I
Injury & Illness Prevention Program
Actual Possible
Score Score
Observations:

The city has a database that tracks the training provided to each em lo ee but could be im roved u on.

Safety Management Recommendations:

Conduct a review of the current system that tracks each employee's trainin and make the necessa im rovements.
19-12 The City conducts investigations to determine the root causes of injuries, 5.00 I 10.00 illnesses, property losses, and near miss incidents.

Observations:

There is a system in place that conducts investigation for the city's Fire and Police department, but no other departments.

Safety Management Recommendations:

Provide documented root cause investigation training for managers and supervisors and require them to conduct investigations to determine the root causes of injuries, illnesses, property losses, and near miss incidents based on the city's root cause investigation orotocols. 19-13 The city uses a formal, written accident investigation form approved by 5.00 I 5.00 the city's attorney that captures the information required bv Cal/OSHA.

Observations:

The city states they use a written accident investigation form approved by the city's attorney that captures the information required by Cal/OSHA
Safety Management Recommendations:

None.
19-14 The city provides routine documented training to directors, managers, 0.00 I 5.00 supervisors, and employees regarding the purpose of the incident investigation procedures and how to conduct investigations that result in root cause identification.

Observations:

The city does not provide routine documented trainings to directors, managers, supervisors, and employees regarding the purpose of the incident investigation procedures and how to conduct investigations that result in root cause identification.

Safety Management Recommendations:

Conduct and document training to directors, managers, supervisors, and employees regarding the purpose of injury /illness/accident investigation procedures and how to conduct investigations that result in root cause identification.
19-15 The city conducts routine documented safety inspections. 0.00 I 10.00 I Observations:
71 Injury & Illness Prevention Program
19-16
19-17
19-18
It is unknown if routine documented safety inspections are completed.

HR to investigate further.

Safety Management Recommendations:

If it is discovered that routine documented inspections are not being performed, conduct routine documented safety inspections. The frequency of the inspections should be based on the routine hazards of each area.

Personnel responsible for conducting in-house safety inspections have been trained to ensure they recognize unsafe, unhealthful, and/or noncompliant conditions and behaviors.

Observations:

It is unknown if personnel responsible for conducting in-house safety inspections have been trained to ensure they recognize unsafe, unhealthful, and/or non-compliant conditions and behaviors.

Safety Management Recommendations:

Train key employees to recognize unsafe, unhealthful, and/or noncompliant conditions and behaviors.

The city has developed customized inspection forms for each department to guide in-house inspectors in the completion of their inspections and to ensure the inspectors cover all areas on a consistent basis.

Observations:

It is unknown if the city has customized inspection forms for each department to guide in-house inspectors in the completion of their inspections and to ensure the inspectors cover all areas on a consistent basis.

Safety Management Recommendations:

If customized inspection forms have not been developed, create customized inspection forms to ensure the inspectors cover all areas on a consistent basis. Sedgwick's risk control website has templates that can be used as a foundation.

Unacceptable conditions and/ or behaviors are given a priority for correction and work orders, or some other identification system is used to track corrective actions.

Observations:

It is unknown if unacceptable conditions and/or behaviors are given a priority for correction and work orders, or some other identification system is used to track corrective actions.

Safety Management Recommendations:

Implement a system that prioritizes unacceptable conditions and/ or behaviors and the corrective actions.
72 Actual
Score

0.00 0.00

0.00 I
I
I
Possible
Score

5.00 5.00

5.00 Injury & Illness Prevention Program
19-19 The city maintains the required records to document its IIPP activities.

Observations:

It is unknown if the city maintains the required records to document its IIPP activities.

Safety Management Recommendations:

Maintain the reauired records to document the City's IIPP activities. 19-20 The city maintains a Cal/OSHA Form 300 log and updates it within seven calendar days of each recordable incident.

Observations:

The city maintains a Cal/OSHA Form 300 log and updates it within seven calendar days of each recordable incident.

Safety Management Recommendations:

None.
19-21 The city creates and posts its annual Injury and Illness Report (Cal/OSHA Form 300A) at each of its record-keeping establishments during February, March, and April every year.

Observations:

The city creates and posts its annual Injury and Illness Report (Cal/OSHA Form 300A) at each of its record-keeping establishments during February, March, and April every vear.

Safety Management Recommendations:

None.
19-22 The city's managers and supervisors are held accountable for the completion of their safety duties as part of their performance review.

Observations:

The city's managers and supervisors are not held accountable for the com letion of their safe duties as art of their erformance review.

Safety Management Recommendations:

Hold managers and supervisors accountable for the completion of their safe duties as art of their erformance review.
19-23 The City has developed and maintains a COVID-19 Prevention Policy in accordance with the current Cal/OSHA COVID-19 Prevention Policy effective date of January 2023.

Observations:

The ci has an outdated COVID-19 revention olic .

Safety Management Recommendations:

Conduct a review of the city's COVID-19 policy and updated it to reflect the most recent chan es im lemented anua 2023.

Section Score:
73 Actual
Score
o.oo I
s.oo /
s.oo /
o.oo I
o.oo I
Possible
Score

5.00 5.00

5.00 5.00

5.00 62.so / __ 1_s_s_.o_o_
Lockout-Tagout & Hazardous Energy Control Program
Actual Possible
Score Score
20-1 The city has a written hazardous energy/ lockout tagout (LOTO) program 10.00 I 20.00 that addresses all sources of hazardous energy as required by Cal/OSHA (CCR Title 8, Section 3314).

Observations:

The Fire department has a LOTO program in place. It is unknown if a LOTO policy is in place city-wide.

Safety Management Recommendations:

Develop a written hazardous energy /lockout tagout program that addresses all sources of hazardous energy in accordance with Cal/OSHA 3314.
20-2 The city has identified the employees to be trained and has conducted the 7.50 I 15.00 initial and annual refresher training for authorized employees and affected employees, their managers and supervisors, and employees who may work in the vicinity of locked operations.

Observations:

The city fire department uses Vector Solutions to train all affected employees. The public services department mentioned that they do not train affected employees.

Safety Management Recommendations:

Identify all affected employees who routinely practice LOTO and train all affected employees.
20-3 The city has provided the equipment necessary to lockout, tagout, and/ or 5.00 I 10.00 block out the types of hazardous energy encountered in its facilities and equipment.

Observations:

The fire department provide proper equipment to achieve a zero-energy state when performing LOTO task. It is unknow if the public services depart provides the equipment necessary to lockout, tagout, and/ or block out the types of hazardous energy encountered in its facilities and e ui ment.

Safety Management Recommendations:

Ensure that all affected employees and departments are provided with the necessa e ui ment to safel erform LOTO.
20-4 Managers and supervisors with oversight responsibilities for employees 0.00 I 10.00 authorized to implement LOTO routinely conduct inspections to ensure employees are complying with the City's lockout/tagout procedures.

I Observations:
74 •
I
Lockout-Tagout & Hazardous Energy Control Program
Actual Possible
Score Score
The city does not provide training to managers and supervisors who have oversight responsibilities to implement LOTO and routinely conduct inspections to ensure employees are complying with the city's LOTO procedures.

Safety Management Recommendations:

Implement a training to all managers and supervisors who have oversight responsibilities.
20-5 The city documents its training and compliance inspection activities. 2.50 I 5.00 Observations:

The city fire department currently uses Vector Solutions to document the training and compliance. It is unknown if training and compliance inspection activities is documented
Safety Management Recommendations:

Document all trainings that and trainings that provide compliance inspection activities.
20-6 The city shares its LOTO program and procedures with outside 0.00 I 10.00 contractors and requires those contractors to share their LOTO program and procedures with the city.

Observations:

Personnel did not know if the city shares it LOTO program and procedures with outside contractors.

Safety Management Recommendations:

Ensure the City's LOTO program and procedures are shared with outside contractors, and that the city requires those contractors to share their LOTO program and procedures with the city.
20-7 The city disciplines employees for failure to comply with the LOTO 0.00 I 10.00 procedures.

Observations:

The city's LOTO policy is still under development and therefore there is no disci Jina action for failure to com 1 with LOTO rocedures.

Safety Management Recommendations:

Implement disciplinary procedures in the LOTO policy. Once finalized inform all affect em lo ees of these rocedures.
20-8 The city has developed written LOTO procedures for specific hazardous 0.00 I 5.00 processes, machinery, and/or equipment to ensure employees are aware of how and where to apply lockout, tagout, and blockout devices to effectively control energy sources.

I Observations:
75 e
I
Lockout-Tagout & Hazardous Energy Control Program
20-9
The city's LOTO policy is still under development and therefore there is not specific procedures for specific hazardous processes, machinery, and/ or equipment to ensure employees are aware of how and where to apply lockout, tagout, and blockout devices to effectively control energy sources.

Safety Management Recommendations:

The city's LOTO policy is still under development and therefore there is not specific procedures in place. Implement specific procedures in the finalized LOTO policy. Once finalized, train and document all affected employees.

The city has labeled each piece of equipment, machinery, and supply pipe to identify the locations where hazardous energy lockout, tagout, and/or blockout devices should be applied.

Observations:

Currently there is not a system in place to label each piece of equipment, machinery, and supply pipe to identify the locations where hazardous ener lockout, ta out, and or blockout devices should be a lied.

Safety Management Recommendations:

Implement a procedure in the LOTO policy to label all equipment, machinery, and supply pipe to identify the locations where hazardous lockout, ta out, and or blockout devices should be a lied. 20-10 The city holds its supervisors and managers accountable as part of their annual performance review for the completion of employee LOTO training sessions, LOTO compliance inspections, and LOTO compliance corrective actions.

Observations:

The city does not hold its mangers or supervisors accountable as part of their annual performance review for the completion of employee LOTO training sessions, LOTO compliance inspections, and LOTO compliance corrective actions.

Safety Management Recommendations:

Implement a system that will hold all managers and supervisors accountable for LOTO compliance and corrective actions.

Section Score:
76 Actual
Score
o.oo I
o.oo I
Possible
Score

10.00 5.00

20.00 / __ 1_0_0_.o_o_
Personal Protective Equipment (PPE)
21-1
21-2
21-3
21-4
The city has conducted a hazard assessment to determine when and what type of PPE is required per CCR, Title 8, 3380, PPE regulations (head, eyes, face, hands, feet, and body) for all City personnel.

Observations:

The city does not have a written Personal Protection Equipment (PPE) policy. The fire department stats they follow regulations provided by Cal/OSHA and the NFPA.

Safety Management Recommendations:

Conduct a hazard assessment to determine when and what type of PPE is required per CCR, Title 8, 3380, PPE regulations (head, eyes, face, hands, feet, and body) for City personnel in the Community Development, Code Enforcement, Building Code Enforcement, Parks & Recreation, Police, and Public Services departments.

The city has certified its PPE assessments including the dates of the assessments and who performed the assessments.

Observations:

The city does not certify its PPE assessments to include the dates of the assessments and who performed the assessment. The fire department mentions this is being done.

Safety Management Recommendations:

Ensure the certification documentation of the City's PPE assessments includes the dates of the assessments and who performed the assessments.

The City has a process in place to select appropriate PPE in accordance with Calf OSHA regulations.

Observations:

The city does not have a process in place to select appropriate PPE in accordance with Calf OSHA regulations. The fire department states they have a process in place.

Safety Management Recommendations:

Develop a process to select appropriate PPE consistent with personnel exposure to hazards and in accordance with Cal/OSHA regulations The city has conducted documented training for exposed employees regarding the following:
• The type of PPE required for their position
• When to wear the required PPE
• How to put on, adjust, wear, and remove required PPE
• The limitations of the PPE
• Proper care and maintenance of the PPE assigned
• How to discard contaminated PPE
77 Actual
Score

2.50 /

2.50 /

2.50 /

2.50 /
Possible
Score

10.00 10.00

10.00 10.00
Personal Protective Equipment (PPE)
Observations:

Training is not conducted and documented for exposed employees regarding the above topics. The fire department states they perform the training and document it.

Safety Management Recommendations:

Conduct documented PPE training for exposed employees regarding the following:
• The type of PPE required for their position
• When to wear the required PPE
• How to put on, adjust, wear, and remove PPE
• The limitations of the PPE
• Proper care and maintenance of the PPE
• How to discard contaminated PPE
78 Section Score:

Actual
Score
Possible
Score

10.00 / __ 4_0_.o_o_
•
I
Police Department Operations
Actual Possible
Score Score
22-1 The City's Police Department maintains a general orders manual or a set 30.00 I 30.00 of policies/procedures that note the dates reviews and updates were made, and annually reviews the key policies.

Observations:

The city's police department maintains a general orders manual or a set of policies/procedures that note the dates reviews and updates were made, and annually reviews the key policies.

Safety Management Recommendations:

None.
22-2 The City's Police Department subscribes to a legal liability service for 10.00 I 10.00 policy and procedure update notifications and advice.

Observations:

The city's police department subscribes to Lexipol for policies.

Safety Management Recommendations:

None.
22-3 The City's Police Department has adopted a "reasonable force" approach 10.00 I 10.00 to policing and maintains training records that reflect this philosophy.

Observations:

The city's police department has adopted a Reasonable force approach to policing and mains training records that reflect this philosophy.

Safety Management Recommendations:

None.
22-4 Code 3 driving standards for the City's Police Department are in place, 10.00 I 10.00 documented, and reflect current legal liability and professional standards that minimize risks to others sharing the roads with emergency vehicles.

Observations:

The city's police department adheres to Code 3 driving standards and is implemented, documented, and reflect current legal liability and professional standards that minimize risks to others sharing the roads with emergency vehicles
Safety Management Recommendations:

None.
22-5 The City's Police Department complies with all POST-mandated training 10.00 I 10.00 requirements, including perishable skills, and its own General Orders required training, and documents all training activities.

Observations
The city police departments training records are kept with the Professional Standards Unit (PSU).

Safety Management Recommendations:
79 Police Department Operations
Actual Possible
Score Score
None
22-6 The City's Police Department requires the use of body-worn and vehicle- 10.00 I 10.00 mounted audio-visual technology to document contact with the public and/or vehicle related incidents.

Observations
The city uses LensLock for ICC and BWC and video/audio is kept in a CJIS compliant cloud storage.

Safety Management Recommendations:

None.
22-7 The City's Police Department has an Explorer/Cadet/Youth Program for 15.00 I 15.00 which controls have been specified in writing and put in place to reduce the risks of sexual harassment and/ or molestation.

Observations
The department has RPAL (Rocklin Police Athletic League) there are no PD specific controls in writing, we fall back on the citv's policies Safety Management Recommendations:

None
22-8 The City's Police Department has processes in place to audit its 10.00 I 15.00 operations for compliance and frequency /severity experience related to:
• Officer Field Training Completion
• Use of Force and Reasonable Force
• Vehicle Collision Avoidance
Observations
The city has audits in place as follows:
• Officer Field Training Completion - Yes, POST audits
• Use of Force and Reasonable Force - Yes, quarterly use of force review boards.
• Vehicle Collision Avoidance - Unknown
Safety Management Recommendations:

Conduct Vehicle Collision Avoidance audits
22-9 The City's Police Department regularly conducts and documents its 15.00 I 15.00 training activities regarding:
• Code 3 Driving
• Crisis Intervention
• De-escalation
• Use of Force/Reasonable Force
80 Police Department Operations
Observations:

The city's police department regularly conducts and documents its training activities as follows:
• Code 3 Driving - Yes, POST perishable skill
• Crisis Intervention - Yes, POST perishable skill
• De-escalation - Yes, POST perishable skill
• Use of Force/Reasonable Force - Yes, POST perishable skill Safety Management Recommendations:

Actual
Score
Possible
Score
�N_on_e_. _______________________ _. 120.00 L __ 1_2._0_0_ _5 Respiratory Protection Program
23-1
23-2
23-3
The city has developed and established a City-wide written respiratory protection program.

Observations
The ci does not have a written res irato
Safety Management Recommendations:

Develop a written respiratory protection program and ensure it complies with Cal OSHA CCR, Title 8, 5144 re lation.

The city has designated a respiratory protection program administrator who has been trained for or has the necessary experience and authority to administer the program and evaluate its effectiveness.

Observations
The citv does not have respiratory protection program administrator.

Safety Management Recommendations:

Once the written respiratory protection program is written, assign a program administrator to administer the program and evaluate its effectiveness.

The city has completed a hazard assessment to identify the atmospheric hazards associated with the completion of its employees' duties (i.e., chlorine gas, welding fumes, paint vapors, silica dust, wildfire smoke) and the work areas/tasks where the atmospheric hazards are present.

Observations
The city has not conducted hazard assessments to identify atmospheric hazards.

Safety Management Recommendations:

Conduct hazard assessments of works areas that have the potential to have atmospheric hazards associated with the type of work performed. 81 Actual
Score
o.oo I
o.oo I
o.oo I
Possible
Score

10.00 10.00

10.00 Respiratory Protection Program
Actual Possible
Score Score
23-4 The city selects the make/model of its respiratory protection devices 0.00 I 10.00 based on the hazards identified.

Observations:

The city does not have a process in place to select respiratory protection devices based on the hazards identified.

Safety Management Recommendations:

After the hazard assessment is performed, create a matrix that will identify which level of respiratory protection is necessary based on the hazards.
23-5 All of the City's respirator-required users have completed a confidential 2.50 I 5.00 medical evaluation questionnaire and have received clearance to wear a respirator from the physician or other licensed healthcare professional (PLHCP) who reviewed their completed medical evaluation form.

Observations:

The city's fire department states they have their respirator users have completed the required medical evaluation questionnaire and have been examined and approved to wear ta respirator by a PLHCP.

Safety Management Recommendations:

Require all employees who don respirators to complete a medical evaluation questionnaire and be examined by a PLHCP who can approve the user medically.
23-6 All the City's respirator users have been fit-tested within the past 12 0.00 I 10.00 months in accordance with the fit-test required for the type of respirator assigned and the anticipated hazardous atmosphere.

Observations:

Not all ci em lo ees are re uired to be fit test annual! .

Safety Management Recommendations:

Require that all employees who don respiratory protection equipment be fit test annuall er Cal OSHA 5144 fit testin re uirements. 23-7 All the City's respirator users receive respiratory protection training in 0.00 I 10.00 accordance with Calf OSHA requirements prior to being required to use a respirator and annually thereafter.

Observations:

The city does not conduct training to its employees who are required to don respirators.

Safety Management Recommendations:

Conduct training to all affected employees who don respiratory protection equipment initially and annually thereafter. 82 Respiratory Protection Program
Actual Possible
Score Score
23-8 All respirators are stored in an area that is clean, avoids temperature 0.00 I 5.00 extremes, is free of damaging chemicals and excessive moisture, is out of direct sunlight, and prevents deformity of the face piece.

Observations:

The city is unsure if all respirators are stored in an area that is clean, avoids temperature extremes, is free of damaging chemicals and excessive moisture, is out of direct sunlight, and prevents deformity of the face piece.

Safety Management Recommendations:

Require that all respirators be stored in a manner that will keep its integritv as desiimed and will not cause damage,
23-9 The city includes employees who are permitted to voluntarily use 0.00 I 5.00 respirators when their job exposures and tasks do not require the use of respirators.

Observations
The city is unsure if they allow employees to voluntarily use respirators when their job exposures and task do not require the use of respirators.

Safety Management Recommendations:

Ensure those employees who voluntarily use respirators receive respiratory protection training. IF the use is voluntary provide the employee with the information contained in the Cal/OSHA standard 5144 Appendix D.
23-10 All the city's employees who use respirators on a voluntary basis are 0.00 I 5.00 provided with CCR, Title 8, Section 5144, Appendix D "Information for Employees Using Respirators When Not Required Under the Standard".

Observations
The city is unaware if the employee is provided the voluntary use Cal OSHA 5144 A endix D re ulation.

Safety Management Recommendations:

If voluntary use is allowed by the city, provide the employee the Cal OSHA 5144 A endix Dre lation information.
23-11 The city has respirator users that use Self-Contained Breathing Apparatus 10.00 I 10.00 (SCBA) equipment, and therefore conducts documented monthly inspections of the respirator equipment and maintains the air and oxygen cylinders in a fully charged state.

Observations:

The city's fire department uses Self-Contained Breathing Apparatus SCBA and ins ects the e ui ment dail , weekl , and monthl .

Safety Management Recommendations:

None.
83 Respiratory Protection Program
Actual Possible
Score Score
23-12 The city uses emergency respirators, and ensures these respirators are 10.00 I 10.00 available for use via monthly documented inspections to confirm the respirators' serviceability, and to monitor the expiration dates on the shelflife of their components.

Observations
The city uses emergency respirators and ensure they are available and inspected monthly. These inspections are documented.

Safety Management Recommendations:

None.

Section Score: 22.50 I 100.00
84 "
I
Return-to-Work & Transitional Duty Program
24-1
24-2
24-3
24-4
24-5
The city has a written policy making use of alternate transitional duty and return to work requirements for all restricted and lost time injuries and/ or illnesses.

Observations:

The City has a limited practice of providing alternate transitional duty it has no formal process and nothing in writing.

Safety Management Recommendations:

Create a written policy making use of alternate transitional duty and return to work requirements for all restricted and lost time injuries and/or illnesses.

The city has designated a transitional duty/return-to-work coordinator.

Observations:

The ci does not have a transitional du returned-to-work coordinator.

Safety Management Recommendations:

Once the written ro am is established, assi n a coordinator The percentage of the city's restricted and lost time cases that are returned to work in full or modified duty within 10 days is approximately 80% or greater.

Observations:

It is unknown if the city's restricted and lost time cases that are returned to work in full or modified duty within 10 days is approximately 80% or greater.

Safety Management Recommendations:

Take steps to ensure the rate of early return to work for restricted and lost time cases exceeds 80%.

Alternate transitional duty positions are developed based on the specific physical limitations set by the treating physician and the physical demands specified in the job descriptions.

Observations
The city has alternate transitional duty positions are developed based on the specific physical limitations set by the treating physician and the physical demands specified in the iob descriptions.

Safety Management Recommendations:

None.

Alternate transitional duty positions are re-evaluated following each doctor visit to ensure the alternate transitional duty meets the medical restrictions imposed by the treating physician.

I Observations
85 Actual
Score
o.oo I
o.oo I
o.oo I

10.00 I

10.00 I
Possible
Score

30.00 10.00

10.00 10.00

10.00 Return-to-Work & Transitional Duty Program
24-6
24-7
24-8
24-9
The city re-evaluates each alternate transitional duty positions to ensure it meets the medical restrictions imposed by the treating physician.

Safety Management Recommendations:

None.

The city requires managerial and supervisory personnel to participate in initial and routine refresher training regarding the City's return-to-work program.

Observations
The city does not require managerial and supervisory personnel to participate in initial and routine refresher training regarding the city's return-to-work ro ram.

Safety Management Recommendations:

After establishing a written return-to-work program require that managerial and supervisory personnel to participate in initial and routine refresher trainin re ardin the ci 's return-to-work ro am.

The city advises employees at hire and routinely thereafter of its returnto-work program.

Observations
The city does not have an established return-to-work program.

Safety Management Recommendations:

After establishing a written return-to-work program, advise employees at hire and routinely thereafter of its return-to-work proe:ram.

Employee acceptance of alternate transitional duty or permanent return is optional.

Observations:

The city employees understand they can refuse the alternate transitional duty or permanent return.

Safety Management Recommendations:

None
Periodic job performance evaluations, comparable to those conducted for other employees, are performed while an employee is participating in the alternate transitional duty program.

Observations
There is not a process in place to perform periodic job performance evaluations, comparable to those conducted for other employees, Safety Management Recommendations:

Perform periodic job performance evaluations, comparable to those conducted for other employees, while an employee is participating in the alternate transitional duty program.
86 Actual
Score
o.oo I
o.oo I

10.00 /
o.oo I
Possible
Score

10.00 10.00

10.00 10.00
i k
Return-to-Work & Transitional Duty Program
Actual Possible
Score Score
24-10 Treating physicians/clinics have been informed of the city's return-to- 10.00 I 10.00 work program and agreements have been reached that ensure the treating facility contacts the city before prescribing time off.

Observations
The city is currently using Kaiser and they have been informed of the city's return-to-work program and agreements have been reached that ensure the treating facility contacts the city before prescribing time off.

Safety Management Recommendations:

None
24-11 Alternate transitional duty positions are identified and offered within 10.00 I 10.00 three days of the employee being released to restricted duty.

Observations
The city currently offers transitional duty positions within three days after being released from restricted duty.

Safety Management Recommendations:

None
24-12 Alternate transitional duty assignments are offered in writing and 10.00 I 10.00 employees are required to sign the document as a means of verifying the offer and the employee's acceptance or refusal.

Observations
The city offers transitional duty assignments in writing and employees are required to sign the document as a means of verifying the offer and the employee's acceptance or refusal.

Safety Management Recommendations:

None
Section Score: 60.00 I 140.00
87 •
I
Sewers & Stormwater Liability Management
Actual Possible
Score Score
25-1 The city knows the frequency and cost of its sewer and/ or stormwater- 0.00 I 10.00 related general liability claims.

Observations:

It is unknown of the frequency and cost of its sewer and/ or stormwaterrelated general liability claims.

Safety Management Recommendations:

Check with the legal department or the city clerk to get an understanding of the frequency and cost of its sewer and/or stormwater-related general liability claims.
25-2 The city has a written program that stipulates its stormwater 15.00 I 15.00 management procedures, such as a formal stormwater system management plan.

Observations:

The city a written plan in place that stipulates its stormwater management procedures, such as a formal stormwater system management plan.

Safety Management Recommendations:

None.
25-3 The city annually reviews and updates its stormwater management plan. 5.00 I 5.00 Observations
Reviews and updates of the storm water management plan are reviewed annually.

Safety Management Recommendations:

None.
25-4 The city cqnducts and documents employee training regarding the city's 0.00 I 10.00 stormwater system management plan.

Observations:

The city does not conduct and document employee training regarding the ci 's stormwater s stem mana ement Ian.

Safety Management Recommendations:

Conduct and document employees training regarding the city's stormwater s stem mana ement Ian.
25-5 Procedures have been developed that provide for scheduled stormwater 10.00 I 10.00 system inspections and maintenance activities.

Observations
The city has procedures in place to inspect the sand & oil separators and the outlet and inlets inspections.

Safety Management Recommendations:

None.
88 •
I
Sewers & Stormwater Liability Management
Actual Possible
Score Score
25-6 The city documents all of its stormwater system inspections and 5.00 I 5.00 maintenance activities.

Observations
Inspection documentation of the stormwater system is currently in place.

Safety Management Recommendations:

None
25-7 The City's stormwater system has been mapped and video recorded to 0.00 I 10.00 identify problem areas such as at-risk connections.

Observations
It is unknown if the city's stormwater system has been mapped and video recorded to identify problem areas such as at-risk connections.

Safety Management Recommendations:

Have the city's stormwater system mapped and video record to identify problem connections and/or areas.
25-8 The City has established a public education program to minimize sewer 0.00 I 0.00 backups.

Observations
The city of Rocklin does not have sewer responsibilities.

Safety Management Recommendations:

NIA
25-9 There are written procedures in place for the timely mitigation of 0.00 I 5.00 stormwater backups and flooding.

Observations
The city does not have a written procedure in place for timely mitigation of storm water backups and flooding.

Safety Management Recommendations:

Create procedures to mitigate stormwater backups and flooding. After these procedures are created, train all affected emplovees. 25-10 Employees have been trained in stormwater backup and flooding 0.00 I 5.00 response methods to reduce the risk of liability claims against the city.

Observations:

See question 29-9
Safety Management Recommendations:

See auestion 29-9
25-11 The response time to reports of sewer backups is less than 2 hours. 0.00 I 0.00 89 Sewers & Stormwater Liability Management
Observations:

The city of Rocklin does not have sewer responsibilities.

Safety Management Recommendations:

NIA
25-12 The city has a 24-hour "on call" response for sewer emergency calls.

Observations:

The city of Rocklin does not have sewer resoonsibilities Safety Management Recommendations:

NIA
25-13 The city has adopted an ordinance requiring sewer backflow devices on all properties and transferring responsibility for operation and maintenance of those devices, side laterals, and cleanouts to property owners.

Observations
The citv of Rocklin does not have sewer responsibilities.

Safety Management Recommendations:

NIA
25-14 The city has a line item in its budget for prioritized stormwater system improvements to prevent backups and flooding.

Observations:

The city has a line item in the budget for prioritizing stormwater system improvements to prevent backups and flooding.

Safety Management Recommendations:

None.

Section Score:
90 Actual
Score

0.00 0.00

5.00 40.00
I
I
I
I
Possible
Score

0.00 0.00

5.00 80.00
•
I
Sidewalks Liability Management
Actual Possible
Score Score
26-1 The city utilizes a written sidewalk management plan to minimize 0.00 I 10.00 sidewalk defects.

Observations
The city does not have a written sidewalk management plan to minimize sidewalk defects.

Safety Management Recommendations:

Implement a written sidewalk management plan to minimize sidewalk defects.
26-2 The city has adopted and enforces a sidewalk liability transfer ordinance. 0.00 I 20.00 Observations:

The city has not adopted and enforced a sidewalk liability transfer ordinance.

Safety Management Recommendations:

Imolement a sidewalk liability transfer ordinance.
26-3 The city has a written property owner notification and follow-up 10.00 I 10.00 procedure for the repair of sidewalks as allowed by the Streets and Highways Code Article 2 Repairs 5610-5618.

Observations:

The city has a written property owner notification and follow-up procedure for the repair of sidewalks as allowed by the Streets and Highwavs Code Article 2 Repairs 5610-5618.

Safety Management Recommendations:

None
26-4 The city has adopted methods to provide warning of identified sidewalk 20.00 I 20.00 defects by marking, barricading, or using other means of hazard warning until the repairs are made.

Observations
The city has adopted methods to provide warning of identified sidewalk defects by marking, barricading, or using other means of hazard warning until the repairs are made.

Safety Management Recommendations:

None.
26-5 Digital images and audio recordings, which include date and time stamps, 10.00 I 10.00 are secured, and maintained to visually and audibly record the actions taken to make the public aware of or protect them from contact with identified hazardous sidewalk areas.

I Observations:
91 Sidewalks Liability Management
26-6
26-7
The city will take before and after pictures. Only after pictures for private work.

Safety Management Recommendations:

None.

The city has developed a schedule for routine documented sidewalk inspections.

Observations:

The city does not have scheduled routine documented sidewalk inspections.

Safety Management Recommendations:

Implement a schedule to inspect and document sidewalks belonging to the city. Start with the higher traffic areas.

The city has a line item in its budget for sidewalk repairs and planned replacement to prevent trip and fall incidents and claims.

Observations
The city does not have a line item in its budget for sidewalk repairs and planned replacement to prevent trip and fall incidents and claims.

Safety Management Recommendations:

Create a line items in the budl!et for sidewalk liabilities.

Section Score:
92 Actual
Score

0.00 0.00

40.00 I
I
I
Possible
Score

10.00 10.00

90.00 Trenching & Excavation Operations
27-1
27-2
27-3
27-4
27-5
The city conducts trenching/excavations greater in depth than 5 feet.

Observations:

The ci uses a third ar for excavation reater than five feet in de th.

Safety Management Recommendations:

None.

The city has written work procedures that describe its trenching and excavation procedures, including its planning process and employee training.

Observations:

The city does not have written work procedures that describe its trenching and excavation procedures, including its planning process and em lo ee trainin .

Safety Management Recommendations:

Implement a written procedure that describe its trenching and excavation rocedures, includin its lannin rocess and em lo ee trainin .

The city has a training program that contains the elements for developing one or more "competent persons".

Observations:

The city has competent staff that train/assess new staff to continue to develop multiple "competent persons"
Safety Management Recommendations:

None.

The city provides documented initial and annual refresher training for those employees involved in trenching and excavation activities.

Observations
The city does not provide initial and annual refresher training for those affected employees.

Safety Management Recommendations:

Once the written trenching and excavation program is developed, train employees initially and annually thereafter.

The City has the necessary equipment to erect the required shoring and shielding of trenches and excavations.

Observations:

The city has the necessary equipment to erect the required shoring and shielding of trenches and excavations.

Safety Management Recommendations:
93 Actual
Score
Possible
Score
Not Scored
o.oo I 10.00

10.00 I 10.00
o.oo I 10.00

10.00 / 10.00
•
I
Trenching & Excavation Operations
Actual Possible
Score Score
None.
27-6 The city ensures excavations have adequate barriers and signage to 10.00 I 10.00 protect employees and the public from falls.

Observations
The city ensures excavations have adequate barriers and signage to protect employees and the public from falls.

Safety Management Recommendations:

None.
27-7 The city has a process for conducting documented trench and protective 5.00 I 10.00 system inspections by "competent persons".

Observations:

The city has a "competent person" who inspects excavations, but the inspection is not documented.

Safety Management Recommendations:

Inspect and document all excavations.
27-8 The city has a process to determine the approximate location of utility 10.00 I 10.00 installations or any other installations prior to digging.

Observations
The city will call USA dig prior to performing an excavation.

Safety Management Recommendations:

None.
27-9 All regional notification centers and all known owners of underground 10.00 I 10.00 facilities in the area who are not members of a notification center are advised of the proposed work at least two working days prior to the start of any digging or excavation work.

Observations
All identified underground conflicts are identified and the owner of the conflicting underground line is notified of the excavation.

Safety Management Recommendations:

None.

Section Score: 55.00 I 80.00
94 Urban Forest Management
Actual Possible
Score Score
28-1 The city has a written policy /program that describes the process to select, 0.00 I 10.00 situate, and maintain trees to minimize hazards, hardscape damage, and maintenance costs.

Observations:

The city does not have a written policy/program that describes the process to select, situate, and maintain trees to minimize hazards, hardscape damage, and maintenance costs.

Safety Management Recommendations:

Implement a written policy /program that describes the process to select, situate, and maintain trees to minimize hazards, hardscape damage, and maintenance costs. The city of Rocklin follows the muni code 12.08.030. 28-2 The city has a written policy /program that restricts planting of new trees 0.00 I 25.00 that are most likely to result in hardscape damage within the City's right of way. Trees such as:
• American Sweetgum • Olive Trees
• Camphor • Shamel Ash
• Carrotwood • Siberian Elm
• Chinese Elm • Silk Oak
• Coral Tree • Silver Maple
• Indian Laurel Fig • Southern Magnolia
• Modesto Ash • White Mulberry
Observations:

The city does not have a written policy that prohibits then planting of the trees mentioned above which are known to cause hardsca e dama e.

Safety Management Recommendations:

Include trees that are known to cause hardscape damage in the written olic as these trees can cause dama es to the ci 's ri ht ofwa s. 28-3 The city ensures that no single species accounts for more than 10% of the 0.00 I 10.00 city's total tree population to maintain species diversity.

Observations:

The city does not know if a single species accounts for more than 10% of the citv's total tree population.

Safety Management Recommendations:

Determine the diversity distribution of the City's trees. Develop plans to balance the distribution if any species accounts for more than 10%. 95 •
I
Urban Forest Management
Actual Possible
Score Score
28-4 The city has a high percentage ( approximately 40%) of young trees and a 0.00 I 10.00 low percentage (10%) of older or large diameter trees to maintain a healthy age distribution of trees in its urban forest. See the table below for recommended distribution.

Age (Tree Diameter) Ideal Actual
0-8 inches 40%
9-17 inches 30%
18-24 inches 20%
>than 24 inches 10%
Observations:

The city is unsure about the ages of the city trees.

Safety Management Recommendations:

Begin to investigate the age distribution of the city's trees. Develop plans to bring the age distribution of the city's trees into alignment with the ideal as listed in the table above.
28-5 The city's Urban Forest Management Plan was created by an 10.00 I 10.00 expert/certified arborist, one who has a higher level of knowledge and experience in urban forestry.

Observations
The citv of Rocklin follows the muni code 12.08.030.

Safety Management Recommendations:

None.
28-6 The city's Urban Forest Management Program is under the control and 0.00 I 10.00 supervision of persons, whether in-house or contracted, who have the necessary professional credentials and expertise to qualify as urban foresters or arborists.

Observations
It is unknown if the city employs anybody that is considered a professional and has the expertise to qualify as an urban forester or arborist.

Safety Management Recommendations:

NIA
28-7 There are written procedures for periodic tree inspection, care, 0.00 I 5.00 maintenance, and tree-related complaint/emergency response.

Observations
It is unknown if the city has written procedures for periodic tree inspections, care, maintenance, and tree-related compliant/emergency response.

Safety Management Recommendations:
96 Urban Forest Management
28-8
28-9
Implement into the written urban forest management policy a period tree inspection schedule which includes care, maintenance, and tree-related com laint emer enc res onse.

The city has adopted an ordinance defining ownership and maintenance responsibilities for trees within the city's borders.

Observations
The city states that they have adopted an ordinance defining ownership and maintenance responsibilities for trees within the city's borders.

Safety Management Recommendations:

None.

The city has established a schedule for routine documented tree inspections and maintenance.

Observations
The city does not have a documented tree inspection and maintenance schedule.

Safety Management Recommendations:

Implement a schedule for routine documented tree inspections and maintenance.
28-10 The city uses Code Enforcement personnel to enforce municipal code violations in situations where trees have sustained damage or been compromised by the activities of homeowners and/or contractors, damage such as: compaction; trenching for utilities; washout from stucco concrete, or painting activities; lack of adequate irrigation when water is shut off during construction; or homeowner over watering.

Observations:

The city's code enforcement enforces municipal code violations in situations where trees have caused damage or have been compromised by activities and/or contractors.

Safety Management Recommendations:

None.
28-11 The city has a 5-year pruning cycle to maintain healthy condition of its trees and to preserve their value.

Observations:

The ci does not have a 5- ear runin c de for its trees.

Safety Management Recommendations:

Implement a 5-year pruning schedule for the city trees to maintain their health and value into the written urban fores mana ement oli 97 Actual
Score
s.oo /
o.oo I

10.00 I
o.oo I
Possible
Score

5.00 10.00

10.00 10.00
•
I
Urban Forest Management
Actual Possible
Score Score
28-12 The city conducts 'complete pruning' to improve tree health, aesthetics, 15.00 I 15.00 and structure, which includes clearance pruning where needed, and/or conducts 'clearance pruning' only to remove dead, diseased, broken branches, and provide clearance over roadways and from buildings.

Observations:

The citv conducts "complete pruning" as described above.

Safety Management Recommendations:

None.
28-13 The city requires in its written Urban Forest Management Plan and/or its 0.00 I 10.00 contracts for tree maintenance that tree maintenance must be conducted in accordance with ANSI A300 (Part 1) and/or ISA Best Management Practices Pruning.

Observations
The city does not have in it written Urban Forest Management Plan and/ or its contracts for tree maintenance that tree maintenance must be conducted in accordance with ANSI A300 (Part 1) and/or ISA Best Management Practices Pruning.

Safety Management Recommendations:

Implement into the written urban forestry management plan that the tree maintenance be conducted in accordance with the ANSI A300 (Part 1) and/or ISA Best Management Practices Pruning.
28-14 The city has a powerline clearance pruning policy to maintain specific 0.00 I 10.00 clearances between powerlines and all vegetation even if the City relies on the power company or a contractor to complete the powerline clearance pruning.

Observations:

The city does not have a powerline pruning clearance which defines specific clearances while pruning near Powerlines.

Safety Management Recommendations:

Implement in the written urban forestry management plan general clearances required to prevent accidental contact and/ or electrocution as required bv Cal/OSHA 2946.
28-15 The city has selected contractors or assigned in-house personnel to 10.00 I 10.00 conduct tree inspections who are accredited to conduct tree inspections at tree inspection levels 1, 2 and/ or 3.

Observations:

The city has contractors or assigned in-house personnel to conduct tree inspections who are accredited to conduct tree inspections at tree inspection levels 1, 2 and/or 3.

Safety Management Recommendations:
98 "
I
Urban Forest Management
None.
28-16 The city has a certified arborist with knowledge beyond municipal specialty on staff or has one available under contract
Observations:

The city has a certified arborist with knowledge beyond municipal soecialtv on staff or has one available under contract.

Safety Management Recommendations:

None.
28-17 Tree trimming contractors and/or in-house personnel are required to report sidewalk issues caused by trees as well as urgent and non-urgent tree structural issues.

Observations:

The city requires contractors or in house personnel to report sidewalk issues caused by trees as well as urgent and non-urgent tree structural issues.

Safety Management Recommendations:

None.
28-18 The city maintains a current tree inventory that includes stumps.

Observations:

The ci does not have a current invento of its trees or stum s Safety Management Recommendations:

Create a tree and stum invento within the ci boundaries. 28-19 The city's insurance and indemnity provisions for its urban forest management program, such as contracts with arborists, tree trimmers, and/or inspectors are reviewed at least annually and updated as needed to ensure the city is protected.

Observations
It is unknown if the city has insurance and indemnity provisions for its urban forestry management program, such as contracts with arborists, tree trimmers, and/ or inspectors are reviewed at least annually and u dated as needed to ensure the ci is rotected.

Safety Management Recommendations:

Review the city's contractual insurance and indemnity provisions for tree work and update the language as needed to ensure the insurance re uirements and indemni Ian a e to ensure the ci is rotected. 28-20 The city has a Migratory Bird Treaty Act (MBTA) protocol to avoid disturbing any nesting birds during tree maintenance activities. 99 Actual
Score

10.00 I

10.00 /
o.oo I
o.oo I
s.oo /
Possible
Score

10.00 10.00

10.00 10.00

5.00 Urban Forest Management
Observations
The city follows California Department of Fish and Wildlife (CDFW) requirements including performing nesting bird surveys if needed. The city also involves certified arborist. Section 2.10 of the City's Routine Maintenance Agreement
Safety Management Recommendations:

None.

Actual
Score
Possible
Score
Section Score: 75.00 / __ 2_0_5._0_0_
100
Work Zone Safety
Actual Possible
Score Score
29-1 The city ensures employees assigned as traffic control flaggers complete 10.00 I 10.00 documented training.

Observations
The city states traffic control and flagging training is completed and documented
Safety Management Recommendations:

None.
29-2 The city ensures a qualified traffic control and flagging instructor 10.00 I 10.00 conducts the employee traffic control and flagging training.

Observations
The city ensures a qualified traffic control and flagging instructor conducts the emoloyee traffic control and flag-g-ing training.

Safety Management Recommendations:

None.
29-3 The city provides the basic safety equipment required for flaggers 10.00 I 10.00 controlling traffic in work zones.

Observations
The city provides the basic safety equipment required for flaggers controlling traffic in work zones.

Safety Management Recommendations:

None.
29-4 The city provides proper temporary traffic control equipment, such as 10.00 I 10.00 signs and warning devices, and ensures it is set up prior to work beginning.

Observations
The city provides proper temporary traffic control equipment, such as signs and warning devices, and ensures it is set up prior to work beginning.

Safety Management Recommendations:

None.
29-5 The city documents the protection ofroad and road-side work sites with 0.00 I 10.00 photographs of the protection provided for its employees, drivers, pedestrians, and cyclists.

Observations:

The city does not document the protection of road and road-side work sites with photographs of the protection provided for its employees, drivers, pedestrians, and cyclists.

Safety Management Recommendations:
101
Work Zone Safety
29-6
29-7
29-8
29-9
Ensure the City documents the protection of all its road and road-side work sites with rovided.

Supervisors monitor the quality of traffic control and flagging by completing routine, unannounced spot checks.

Observations
The Supervisors monitor the quality if traffic control and flagging by completing routine, unannounced spot checks.

Safety Management Recommendations:

None
The city requires temporary traffic control plans of its contractors.

Observations
Contractors are required to submit traffic control plans and have them aonroved prior to implementing the traffic control.

Safety Management Recommendations:

None.

The city requires contractors to clean up and remove debris at work sites to reduce the potential injury and property damage.

Observations
The city requires contractors to clean up and remove debris at work sites to reduce the otential in'ur and ro e dama e.

Safety Management Recommendations:

None.

The city has on staff, or has access to, a Caltrans-trained work zone safety specialist to oversee and approve all work zones.

Observations
The city has on staff, or has access to, a Cal trans-trained work zone safety specialist to oversee and annrove all work zones.

Safety Management Recommendations:

None.
29-10 The City's engineer or other qualified official signs-off on all work site protection plans to preserve governmental immunity.

Observations
The city does not have a qualified engineer or other qualified official sign off on all work site protection plans to preserve governmental immunity.

The ci follows the CAMUTCD standards when settin u traffic control.

Safety Management Recommendations:

Ensure the City's engineer or other qualified official signs-off on all work site rotection !ans to reserve overnmental immuni
102
Actual
Score

10.00 I

10.00 I

10.00 /

10.00 I
s.oo /
Possible
Score

10.00 10.00

10.00 10.00

10.00 Work Zone Safety
Section Score:
103
Actual
Score
Possible
Score
8s.oo 1_-----"--10_0_.o_o_
•
I
Workers' Compensation Claims Administration
Actual Possible
Score Score
30-1 New employees during new employee orientation are informed of how 0.00 I 10.00 they are to report an industrial injury and to whom.

Observations
The city does not tell new hires how to or to whom to report injuries.

Safety Management Recommendations:

Inform employees during new employee orientation of how they are to report an industrial injury and to whom.
30-2 The city documents its new employee orientation, and all aspects of the 0.00 I 10.00 orientation are noted within the documentation, i.e., a checklist is used.

Observations:

The city does not have a documented checklist that covers all aspects of the orientation.

Safety Management Recommendations:

Develop a checklist that notes all topics to be covered in the orientation.

As each topic is covered and associated documents signed, have the human resources and the employee each initial on the checklist that the topic was covered.
30-3 As part of the city's new employee orientation, employees are provided 5.00 I 5.00 with the opportunity to pre-designate their personal physician to treat an industrial injury.

Observations
The city gives the new employee upon hire to designate their own personal Phvsician to treat an industrial iniurv.

Safety Management Recommendations:

None.
30-4 There is a process in place to provide relevant information to the 10.00 I 10.00 administrator of claims upon notice of an industrial injury or illness.

Observations
The city has a process in place to provide relevant information to the administrator of claims upon notice of an industrial iniurv or illness.

Safety Management Recommendations:

None.
30-5 The city has a written manual that specifies the City's policy and 5.00 I 10.00 procedures for the management of its workers' compensation claims including:
• Instructions for the filing of workers' compensation claims . • Maintaining contact with the injured or ill employees; and • Task descriptions for the specific duties of all personnel involved in managing the workers' compensation claims process.
104
"
I
Workers' Compensation Claims Administration
30-6
30-7
30-8
Observations
The city does not have a manual, but they do provide a packet to employees and supervisors.

Safety Management Recommendations:

Review the exiting packet that is provided to the city's employees and Supervisors. Consider developing a written manual that specifies the city's policy and procedures for the management of its workers' compensation claims including instructions for the filing of workers' compensation claims, maintaining contact with the injured or ill employees, and task descriptions for the specific duties of all personnel involved in manal!ing the workers' compensation claims process.

The city's workers' compensation management manual has been reviewed by a qualified claims technician for content and accuracy, and the manual is routinely reviewed to ensure the contents remain current and accurate.

Observations
The city's workers' compensation management manual has been reviewed by a qualified claims technician for content and accuracy, and the manual is routinely reviewed to ensure the contents remain current and accurate.

Safety Management Recommendations:

None.

The city's staff assigned to processing and/or managing the city's workers' compensation claims is trained upon assignment, and routinely thereafter, regarding the required procedures to follow when an industrial injury is reported.

Observations:

The city's staff assigned to processing and/or managing the city's workers' compensation claims is trained upon assignment, and routinely thereafter, regarding the required procedures to follow when an industrial iniurv is reported.

Safety Management Recommendations:

None.

Within one business day of being notified of an industrial injury or illness, the employee's supervisor conducts a workers' compensation investigation and provides this information to the City's Claims Administrator and/or Risk Manager.

Observations:

Within one business day of being notified of an industrial injury or illness, the employee's supervisor conducts a workers' compensation investigation and provides this information to the City's Claims Administrator and/or Risk Manager.

Safety Management Recommendations:
105
Actual
Score

10.00 I
s.oo /
s.oo /
Possible
Score

10.00 5.00

5.00 •
I
Workers' Compensation Claims Administration
Actual Possible
Score Score
None.
30-9 The city has designated a specific employee to be responsible for the 5.00 I 5.00 management of its workers' compensation claims.

Observations
The city has designated a specific employee to be responsible for the management of its workers' compensation claims.

Safety Management Recommendations:

None.
30-10 The city's designated Workers' Compensation Claims Manager reviews all 5.00 I 5.00 the paperwork associated with each workers' compensation claim prior to submitting the claim to the City's third-party administrator (TPA) or carrier.

Observations
The city's designated Workers' Compensation Claims Manager reviews all the paperwork associated with each workers' compensation claim prior to submitting the claim to the City's third-party administrator (TPA) or carrier.

Safety Management Recommendations:

None.
30-11 The city's designated Workers' Compensation Claims Manager is 5.00 I 5.00 responsible for maintaining contact with injured/ill employees.

Observations
The city's designated workers compensation claims manager is responsible for maintaining contact with injured/ill employees.

Safety Management Recommendations:

None.
30-12 The city's designated Workers' Compensation Claims Manager has a level 5.00 I 5.00 of settlement authority.

Observations:

The city has several managers who have settlement authority.

Safety Management Recommendations:

None.
30-13 The city has a designated medical facility. 5.00 I 5.00 Observations
The citv has a designated medical facility.

Safety Management Recommendations:

None.
106
•
I
Workers' Compensation Claims Administration
Actual Possible
Score Score
30-14 Employees are provided with information regarding the city's designated 5.00 I 5.00 medical facility.

Observations
The city provides information on the designated medical facility.

Safety Management Recommendations:

None.
30-15 The city's workers' compensation TPA has medical cost containment 10.00 I 10.00 measures including utilization and bill review.

Observations:

The city's workers' compensation TPA has medical cost containment measures including utilization and bill review.

Safety Management Recommendations:

None.
30-16 The City has a written contract with its workers' compensation TPA, and 10.00 I 10.00 the contract specifies TPA performance standards.

Observations
The City has a written contract with its workers' compensation TPA, and the contract specifies TPA performance standards.

Safety Management Recommendations:

None.
30-17 The city's contract with its workers' compensation TPA requires the TPA 5.00 I 5.00 to provide dedicated examiners, three-points of contact within 48 hours, supervisory oversight, diary review time frames, and a written reserving policy.

Observations:

The city's contract with its workers' compensation TPA requires the TPA to provide dedicated examiners, three-points of contact within 48 hours, supervisory oversight, diary review timeframes, and a written reserving policv.

Safety Management Recommendations:

None.
30-18 The city monitors its workers' compensation TPA performance against 5.00 I 5.00 the established performance standards.

Observations:

The city monitors its workers' compensation TPA performance against the established performance standards.

Safety Management Recommendations:
107
"
I
Workers' Compensation Claims Administration
Actual Possible
Score Score
None.
30-19 The city's workers' compensation TPA provides written status reports 10.00 I 10.00 and/or meets with the city to review open claims at least annually.

Observations
The city's workers' compensation TPA provides written status reports and/ or meets with the citv to review open claims at least annually.

Safety Management Recommendations:

None.
30-20 The city's key management personnel are involved in the process of 5.00 I 5.00 reviewing open claims.

Observations
The city's key management personnel are involved in the process of reviewing open claims.

Safety Management Recommendations:

None.
30-21 The city receives monthly worker's compensation claims data reports 5.00 I 5.00 generated by its workers' compensation TPA.

Observations
The city receives monthly worker's compensation claims data reports generated by its workers' compensation TPA.

Safety Management Recommendations:

None.
30-22 The monthly workers' compensation claims data reports from the TPA 5.00 I 5.00 include the number of open claims, department, injury descriptions, lost workdays, amounts paid to-date, reserves for future payments, and total costs incurred, and are provided in a format that allows data analysis.

Observations
The city human resources department tracks the open claims, department, injury descriptions, lost workdays, amounts paid to-date, reserves for future payments, and total costs incurred, and are provided in a format that allows data analysis.

Safety Management Recommendations:

None.
30-23 The monthly TPA workers' compensation claim reports are utilized by the 5.00 I 5.00 city to analyze its workers' compensation program performance.

I Observations
108
Workers' Compensation Claims Administration
Actual
Score
Possible
Score
The monthly TPA workers' compensation claim reports are utilized by the ci to anal ze its workers' com ensation ro ram erformance Safety Management Recommendations:

None.
109
Section Score: 125.00 / __ 1_5_0_.o_o_
C/TYOF/Oi\'E
10:vt:, ca 95r,40
DATE: 10/15/2025
TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: Deborah Mackey
SUBJECT: Biennial Focused Risk Assessment
RECOMMENDED ACTION:

Approve Biennial Risk Assessment for the City of Ione
FISCAL IMP ACT:

Cost is included in our insurance
BACKGROUND:

Offered through our insurance company to conduct a focused biennial risk for the City of Ione and discussion of specific needs, action plan development and review available risk control resources.

DISCUSSION:

ATTACHMENTS:

City of Rocklin Risk Management Audit Report

CITYOFIONE
/ONE. CA 95640
DATE: OCTOBER 21, 2025
TO: IONE CITY COUNICL
FROM: ANDREA BONHAM, FINANCE MANAGER

JANE WRIGHT, FINANCE CONSULTANT
SUBJECT: 2020-21 AUDIT UPDATE
RECOMMENDED ACTION:

Agenda Item J.1.

That the City Council receives and accepts the City of Ione's Audited Financial Statements for Fiscal Year ending June 30, 2021 and approve Audit Resolution 2025-36� FISCAL IMPACT:

Audit expenses are budgeted and charged to the general, gas and sewer operations and capital funds.

BACKGROUND:

Governmental entities are required to have a financial audit. A primary reason for an independent audit is to assist decision makers who are affected by financial representations to know whether the information that is provided by management is fair and reliable. As a result, an independent auditor is hired to provide government officials and the public with an unbiased expert opinion as to whether the statements are fairly presented.

In July 2023 the City received the final audit for 2019-20 with the auditors adjusted journal entries (AJEs) that needed to be posted in our financial software, along with the Trial Balance for June 30, 2020. We posted the AJE's and compared the Trial Balance receivt;?d from the auditors to our financial software and made the necessary corrections. This allowed us to start the 2020- 21 audit with a beginning balance that matches the auditors.

The Interim Preparation List provided by the auditors include items for each of the following categories; cash receipts, cash disbursements, payroll disbursements, risk assessment, capital assets, receivables, liabilities, revenue, interfund transactions, and general information.

During the Interim Preparation portion of the audit, documents are selected by the auditors for City Staff to provide further detailed information.

Staff encountered difficulties with providing the requested items to the auditors as finding hard copies or digital copies has been challenging. We have completed this task with the documents that we could locate.

DISCUSSION:

Richardson & Company, LLP has completed the FY 2020-21 audit and Brain Nash, CPA and Partner at Richardson & Company, LLP is attending via Zoom to present the audit and answer questions.

Copies will be sent to the Amador County Auditor Controller's Office, the State Controller's Office and Capital One Public Funding, LLC.

ATTACHMENTS:

I .A Auditor Presentation Agenda
l .B City of Ione AFS 2021
l.C City of Ione Management Letter 2021
l .D City of Ione Governance Letter 2021
l .E City of Ione App Limit Report 2021
l .F Audit Resolution 2025-36

CITY OF IONE

AUDITOR PRESENTATION AGENDA
October 21, 2025
The following communications are required by Generally Accepted Auditing Standards:

Reports issued:

June 30, 2021 financial statements, management letter, governance letter City appropriations limit report
Auditor's responsibility under generally accepted auditing standards Opinion provided on major funds, all other funds combined and full accrual statements Modified opinions due to missing information.

Compliance report discloses material weaknesses
Scope changed and difficulties were encountered due to City not being ready for dates scheduled and finding 33 adjustments that increased time to complete audit. There were no disagreements with management, no conditions for retention or consultation with other auditors
Financial Statements
Government-wide statement of net position on page 10 shows restricted net position and negative unrestricted for governmental funds and $1.22 million unrestricted in enterprise fund.

Govt-wide statement of activities shows net income existed in governmental and business-type activities.

Restatement in govt activities/HOME Program Grant Fund is due to a foreclosure of collateral on loan in 2014 that was not removed from loan detail/GL.

Net pension liability was $2.97 million and net OPEB liability was $1.71 million.

On page 12, General Fund deficit of $915K at June 2020 and $469K at June 2020. This is before ARP A revenue was recognized.

Interfund advances from restricted funds should be limited. Not appropriate if not able to be repaid according to Vallejo Bankruptcy. 25-year repayment plan exists. Future Councils need to implement that plan.

Major govt funds due to size are General, HOME, CDBG and Local Traffic Mitigation. All major funds had net income in 2021 per page 14. General Fund had net income of $446K.

Sewer Fund unrestricted net position of $1.22 million, which was about 9 months of expenses less depreciation.

All other governmental funds are nonmajor funds. Nonmajor funds with deficits (p62-65) include SAFER Grant ($1.8K), Railroad Depot Fund ($141K), Fire Impact ($895K) and Governmental Impact Funds ($471K) due to past borrowings.

Pages 19 and 20 shows Fiduciary Funds - money held for CFD bondholders, other governments or police seizure funds. GASB 84 was implemented so statement of changes in net position was required, which was broken out with adjustments. City needs to do that for new auditor in 2022.

Page 35 ends

Note M on pages 53 and 54 shows subsequent events, including the $2 million ARP A grant, other grants received and new contracts approved.

Page 56 ends
Page 58 ends
Page 74 ends

Significant estimates include the fair value of investments, allowance for uncollectable receivables, lives used for depreciation, qualifying expenses for grants receivable and the computation of the net other postemployment benefits and net pension liability.

Management letter

CITY OF IONE, CALIFORNIA
Audited Financial Statements, Supplementary Information and Compliance Report
June 30, 2021
(This page intentionally left blank.)

CITY OF IONE, CALIFORNIA
Audited Financial Statements, Supplementary Information and Compliance Report June 30, 2021
Table of Contents
INDEPENDENT AUDITOR'S REPORT .................................................................................................... 1 MANAGEMENT'S DISCUSSION AND ANALYSIS ............................................................................... 5

BASIC FINANCIAL ST A TEMENTS
GOVERNMENT-WIDE FINANCIAL STATEMENTS:

Statement of Net Position ........................................................................................................................ 10 Statement of Activities ............................................................................................................................ 11 FUND FINANCIAL STATEMENTS:

Balance Sheets - Governmental Funds ................................................................................................... 12 Reconciliation of the Governmental Funds Balance Sheets to the Governmentwide Statement of Net Position ............................................................................................................ 13 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds ............................................................................................................................ 14 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-wide Statement of Activities ......................................................................................................................... 15 Statement of Net Position- Proprietary Fund - Enterprise Fund ........................................................... 16 Statement of Revenues, Expenses and Changes in Net Position - Proprietary Fund - Enterprise Fund ........................................................................................................................ 17 Statement of Cash Flows - Proprietary Fund - Enterprise Fund ............................................................. 18 Statement of Fiduciary Net Position - Custodial Funds .......................................................................... 19 Statement of Changes in Fiduciary Net Position - Custodial Funds ....................................................... 20 Notes to the Basic Financial Statements .................................................................................................. 21

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Budgetary Basis)- General Fund ..................................................................................... 56 Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Budgetary Basis) - Measure M Special Revenue Fund .................................................... 57 Schedule of the Proportionate Share of the Net Pension Liability and Schedule of Contributions to the Pension Plan (Unaudited) ................................................................................ 58 Schedule of Changes in the OPEB Liability and Related Ratios (Unaudited) ........................................ 59 Schedule of Contributions to the OPEB Plan (Unaudited) ...................................................................... 60

SUPPLEMENT ARY INFORMATION
Combining and Individual Fund Financial Statements and Schedules:

Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Budgetary Basis) - Local Traffic Mitigation Capital Projects Fund ................................................... 61 Combining Balance Sheet- Nonmajor Governmental Funds ................................................................. 62 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds ......................................................................................... 66 Combining Schedule of Fiduciary Net Position- Custodial Funds ........................................................ 70 Combining Schedule of Changes in Fiduciary Net Position - Custodial Funds ..................................... 71

CITY OF IONE, CALIFORNIA
Audited Financial Statements, Supplementary Information and Compliance Report June 30, 2021
Table of Contents (Continued)

COMPLIANCE REPORT
Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ...................................... 72 Schedule of Findings and Responses .......................................................................................................... 74 To the Honorable Mayor and
Members of the City Council
City of lone, California

INDEPENDENT AUDITOR'S REPORT
Report on the Financial Statements
Qualified and Unmodified Opinions
550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City of Ione, California (the City) as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents.

Qualified Opinions on the Governmental Activities, Business-type Activities, the General Fund, the Home Program Grant Special Revenue Fund, the CDBG Program Grant Special Revenue Fund, the Sewer Enterprise Fund and the Aggregate Remaining Fund Information In our opinion, except for the effects of the matter described in the Basis for Qualified and Unmodified Opinions section of our report, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, business-type activities, the General Fund, the Home Program Grant Special Revenue Fund, the CDBG Program Grant Special Revenue Fund, the Sewer Enterprise Fund and the aggregate remaining fund information of the City as of June 30, 2021 and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Unmodified Opinions on the Measure M Special Revenue Fund and Local Traffic Mitigation Capital Projects Fund.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the Measure M Special Revenue Fund and the Local Traffic Mitigation Capital Projects Fund of the City as of June 30, 2021 and the respective changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Qualified and Unmodified Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, 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 qualified and unmodified audit opinions.

To the City Council
City of Ione, California
Matter Giving Rise to the Qualified Opinions on the Governmental Activities, Business-type Activities, the General Fund, the Home Program Grant Special Revenue Fund, the CDBG Program Grant Special Revenue Fund, the Sewer Enterprise Fund and the Aggregate Remaining Fund Information Management was not able to provide supporting documentation requested for a number of transactions selected for testing, as described in finding 2021-002 in the schedule of findings and responses accompanying the financial statements. The amounts by which the missing documentation would affect the assets, deferred outflows of resources, liabilities, deferred inflows of resources and fund balances or net position of the governmental activities, business-type activities, the General Fund, the Home Program Grant Special Revenue Fund, the CDBG Program Grant Special Revenue Fund, the Sewer Enterprise Fund and the aggregate remaining fund information of the City has not been determined.

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

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about 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.

Emphasis of Matters
As discussed in Note N to the financial statements, during the year ended June 30, 2021, the City corrected an error in loans receivable as of July l, 2020. Our opinion is not modified with respect to this matter.

As discussed in Note N to the financial statements, during the year ended June 20, 2021 the City adopted Governmental Accounting Standards Board (GASB) Statement No. 84, Fiduciary Activities. Our opinion is not modified with respect to this matter.

Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists.

The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
• Exercise professional judgement and maintain professional skepticism throughout the audit. 2 To the City Council
City of Ione, California
• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures response 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 judgement, there are conditions or events, consider 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 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, budgetary comparison information, Schedule of Proportionate Share of the Net Pension Liability, Schedule of Contributions to the Pension Plan and Schedule of Changes in the OPEB Liability and Related Ratios be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The combining and individual fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and related directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures in accordance with auditing standards generally accepted in the Unites States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.
3 To the City Council
City of Ione, California
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated October 15, 2025 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 and contracts and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing and not to provide an opinion on the effectiveness of the City's 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.

October 15, 2025
4 City of lone
Management's Discussion and Analysis
June 30, 2021
This discussion and analysis of the City of !one's financial statements is designed to provide an overview of the City's financial performance during the fiscal year ended June 30, 2021. This information is presented in conjunction with the audited basic financial statements, which follow this section.

Financial Highlights
• The City's net position was $50,646,334 at June 30, 2021. Net position increased 4.1% or $2,087,955. Of the total net position, $44,763,443 represents net investment in capital assets with the remaining restricted for specific purposes: public safety, community development, streets and roads, and capital projects.
• Total cash and investments increased $2,891,802 or 44.4% to $9,404,227. • As of June 30, 2021, the City's governmental funds reported combined fund balance of $7,322,853. In comparison, Fiscal Year 2019-20 had a combined fund balance of $5,339,487.

Five governmental funds are classified as major. They are: General Fund, HOME Program Grant, CDBG Program Grant, Measure M and Local Traffic Mitigation Capital Projects. • Fund balance of the General Fund increased $446,232 or 176.1 % to $192,840 as of June 30, 2021. Of the fund balance $662,453 is non-spendable reflecting advances to other funds (receivable) and the remainder in the amount of $(469,613) is reported as unassigned. • The General Fund cash balance increased $630,579 or 89.98% from $700,858 to $1,331,437. • Projects funded by the gas tax fund include storm drains, street repairs and street improvements.
• The City's Proprietary Fund (sewer) net position increased $199,665 or 1.7% to $11,923,519.

Cash and investments increased $732,904 or 99.80% to $1,467,290. • The City's long-term liabilities include a note payable for the new firehouse, compensated absences, net pension liability, and net OPEB obligation. The long-term loan for Fire Station No. 2 with an original principal balance of $560,000 has an outstanding balance as of June 30, 2021 of $261,800. The City's proprietary fund (sewer) long-term liabilities consist of a long-term loan for sewer capital construction in the amount of $3,250,000 with a remaining balance of $2,678, 196. Other total governmental and proprietary fund long-term liabilities consisted of compensated absences of $301,991, net pension liability of $2,974,887, and net OPEB obligation of $1,709,064.

Overview Of the Financial Statements
This discussion and analysis are intended to serve as an introduction to the City's basic financial statements. The City's basic financial statements comprise three components: 1) governmentwide financial statements; 2) fund financial statements; and 3) notes to the basic financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements are designed to provide readers with a broad overview of City finances, in a manner similar to a private-sector business. The Statement of Net Position includes information on the City's assets and liabilities and provide information about the nature and amounts of investments in resources (assets) and the obligations to City creditors (liabilities).

Over time, increases or decreases in net position may serve as a useful indicator of whether the 5 City of lone
Management's Discussion and Analysis
June 30, 2021
financial position of the City is improving or deteriorating. The Statement of Activities presents information showing how net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). Both of these government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other function that are intended to recover all or a portion of their costs through user fees and charges (business-type activities).

The governmental activities of the City include general government, public safety, community development, public works, streets and roads, parks and recreation; business-type activities are sewer.

Fund Financial Statements are groupings of related accounts that are used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and to demonstrate finance-related legal compliance. All of the funds of the City can be divided into three categories: governmental funds, proprietary funds and fiduciary funds.

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements; however, unlike the government-wide financial statements, governmental fund financial statements focus on nearterm inflows and outflows of spendable resources, as well as of balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the City's near-term requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements.

By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental funds balance sheet and the governmental funds statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate comparison between governmental funds and governmental activities.

The Governmental Funds Financial Statements provide detailed information about each of the City's most significant funds, called major funds. The concept of major funds, and the determination of which are major funds, was established by Governmental Accounting Standards Board (GASB) Statement 34 and replaces the concept of combining like funds and presenting them as one total. Instead, each major fund is presented individually, with all non-major funds summarized and presented only in a single column. Subordinate schedules present the details of these non-major funds. Major funds present the major activities of the City for the year, and may change from year to year as a result of changes in the pattern of the City's activities. The City's major governmental funds are: General Fund, HOME Program Grant Special Revenue Fund, CDBG Program Grant Special Revenue Fund, and Local Traffic Mitigation Capital Projects Fund.

Proprietary fund(s) are used to account for the services the City charges to provide which in this case is sewer. Proprietary funds are reported in the same way that all activities are reported in the Statement of Net Position and the Statement of Activities. In fact, the City's enterprise funds (a component of proprietary funds) are identical to the business type activities that are reported in the government-wide statements, but provide more detail and additional information, such as 6 City of lone
Management's Discussion and Analysis
June 30, 2021
cash flows, for proprietary funds. The fund provides the same type of information as the government-wide financial statements, but in more detail. The proprietary fund financial statements provide separate information for the sewer, which is considered a major fund of the City.

Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City's own programs. The City of lone maintains three fiduciary or custodial funds: community facilities districts, asset seizure police, and regional traffic mitigation.

Notes to the Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements and can be found immediately following the basic financial statements.

Other Information. In addition to the basic financial statements and accompanying notes, this report presents certain required supplementary information concerning the City's budgetary comparative information for its major governmental funds.

Statement of Net Position
The City's net position at the end of the year was $50.65M as compared to $48.56M in the prior year, an increase of $2.09M or 4.3%, Governmental activities net position increased by $1.89M or 5.2% and the business-type activities net position increased by $200K or 1. 7%. The increase in net positions is primarily due to an increase in revenues and decrease in expenditures.

G:>vernmental Activities Business� Type Activities Total Variance Assets FY 19/20 FY 20/21 FY 19/20 FY 20/21 FY 19/20 FY20/2l Amolllll % Cash and other assets $ 8,007,374 $ 9,696,387 $ 1,249,437 $ 2,069,003 $ 9,256,811 $ 11,765,390 $2,508,579 27 1% Total capital assets 34,106,633 34,319,313 13,732,889 13,384,126 47,839,522 47,703,439 (136,083) -0 3% Total Assets 42,114,007 44,015,700 14,982,326 15,453,129 57,096,333 59,468,829 2,372,496 42% Deferred Outflow., of Resources
Pension plan 750,130 664,390 44,440 85,406 794,570 749,796 (44,774) -5 6% OPEB 33,390 142,091 2,362 23,093 35,752 165,184 129,432 362.0% Total Deferred Outflow., of Resources 783,520 806,481 46,802 108,499 830,322 914,980 84,658 10 2% L1ab1hlles,
Current 360,090 515,594 88,696 134,046 448,786 649,640 200,854 44.8% Noncurrent habihties 4,287,425 4,579,952 3,113,693 3,345,986 7,401,118 7,925,938 524,820 71% Total L1ab1lit1es 4,647,515 5,095,546 3,202,389 3,480,032 7,849,904 8,575,578 725,674 9.2% Deferred Inflows of Resources
Pension Plan 221,407 89,920 18,435 9,550 239,842 99,470 (140,372) -58 5% OPEB 1,194,080 913,900 84,450 148,527 1,278,530 1,062,427 (216,103) -16 9% Total Deferred inflow., of Resources 1,415,487 1,003,820 102,885 158,077 1,518,372 1,161,897 (356,475) -23 5% Net Position
Net mvestment of capital assets 33,826,373 34,057,5 l3 10,955,330 10,705,930 44,781,703 44,763,443 (18,260) 00% Restncted 10,287,519 10,267,548 10,287,519 10,267,548 (19,971) -0.2% Unrestricted (7,279,367) (5,602,246) 768,524 1,217.589 (6,5 l 0,843) (4,384,657) 2,126,186 -32.7% Total Net Pos,11011 $ 36,834,525 $38,722,815 $11,723,854 $11,923,519 $ 48,558,379 $ 50,646,334 $2,087,955 43% 7 Statement of Activities
City of lone
Management's Discussion and Analysis
June 30, 2021
Governmental Activities revenues reflect an increase primarily in charges for services, operating grants/contributions, and capital grants and contributions with an overall increase of $1,741,430, or 38.2%. Expenses decreased from the prior year by $293,828, or (6.4%), primarily due to decrease in public safety expenses of $270,682, community development of $338,882 and streets and roads of $106,057.

Governmental Activities Variance
Revenues: FY 19/20 FY 20/21 Amount %
Taxes $ 2,195,439 $ 2,491,894 $ 296,455 13.5%
Charges for Services 753,322 1,073,800 320,478 42.5%
Operating grants/contributions 605,113 812,252 207,139 34.2% Capital grants/contributions 878,414 1,837,435 959,021 109.2% Other revenue 13,609 33,757 20,148 148.0%
Investment income 112,194 50,383 (61,811) -55.1%
Total Revenues 4,558,091 6,299,521 1,741,430 38.2%
Expenses:

General government 677,994 697,793 19,799 2.9%
Public safety 2,613,493 2,342,811 (270,682) -10.4%
Community development 338,882 (338,882) -100.0%
Parks and recreation 152,076 397,604 245,528 161.5%
Public Works 666,135 846,596 180,461 27.1%
Streets and roads 106,057 (106,057) -100.0%
Interest on debt 42,922 18,927 (23,995) -55.9%
Total Expenses 4,597,559 4,303,731 (293,828) -6.4%
Change in Net Position (39,468) 1,995,790 2,035,258 5156.7% Net position, beginning of year as
previously reported 36,873,993 36,834,525 (39,468) -0.1% Restatement (107,500) (107,500) 0.0%
Net position, end of year $ 36,834,525 $38,722,815 $1,888,290 5.1% Business-type Activities revenues reflect an increase primarily in charges for services and capital grants/contributions with an overall increase of $569,029, or 35.6%. Expenses increased from the prior year by $469,307, or 31.3%, primarily due to increase in operating expenses related to sewer maintenance.

Business-Type Activities Variance
Revenues: FY 19/20 FY 20/21 Amount %
Charges for services $ 1,279,367 $ 1,422,388 $ 143,021 11.2% Capital grants/contributions 305,025 742,816 437,791 143.5% Investment income 14,441 2,658 (11,783) -81.6%
Total Revenues 1,598,833 2,167,862 569,029 35.6%
Expenses:

Wastewater 1,425,328 1,911,027 485,699 34.1%
Interest on debt 73,562 57,170 (16,392) -22.3%
Total Expenses 1,498,890 1,968,197 469,307 31.3%
Change in Net Position 99,943 199,665 99,722 99.8%
Net position, beginning of year 11,623,911 11,723,854 99,943 0.9% Net position, end of year $11,723,854 $ 11,923,519 $ 199,665 1.7% 8 General Fund Budget
City of lone
Management's Discussion and Analysis
June 30, 2021
The City adopts an annual budget that includes operating costs, staffing, vehicles, and capital expenditures. Overall revenues were $166,788 higher than the final budget amounts mainly in taxes, licenses and permits, and miscellaneous revenues. The overall expenditures reported in the General Fund was $178,761 lower than the final budget mainly in building inspections, public works, and admin/finance.

Capital Assets
The City's investment in capital assets, net of depreciation, for its governmental and businesstype activities were $47.7 million as of June 30, 2021 and $47.8 million as of June 30, 2020, respectively. Major governmental capital asset additions during the year were $187,269 for fire and park equipment, and $381,110 for building and site improvements. Business-type activities had no additional equipment, or site or building improvements during the year. More detail of the capital assets and current transactions can be found in Note E of the Financial Statements.

Long-Term Debt
The City's long-term liabilities are for capital acquisitions/improvements, compensated absences, pension liability, and OPEB obligation. As of June 30, 2021 the City's long-term liabilities for governmental and business-type activities are $4.6 million and $3.3 million, respectively. More detail of the long-term liabilities and current transactions can be found in Note F of the Financial Statements.

Economic Factors and Future Budgets
The City of lone experienced significant building in previous years, but as Wildflower and Castle Oaks near buildout the Impact Fee revenue will decrease and the City will need to address sourcing additional revenues such as sales and bed tax.

In Fiscal Year 2021-2022, the City implemented measures to provide transparency including a repayment plan for interfund loans."
Requests For Information
This financial report is designed to provide a general overview of the City's finances for all of its citizens, taxpayers, customers, investors and creditors. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the City of lone, Finance Department, 1 East Main Street, lone, CA 95640. 9 (This page intentionally left blank.)
1- BASIC FINANCIAL STATEMENTS _J L__
7 __________________________ _
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CITY OF IONE, CALIFORNIA

GOVERNMENT-WIDE STATEMENT OF NET POSITION
June 30, 2021
Governmental Business-type
Activities Activities Total
ASSETS
Cash and investments $ 7,936,937 $ 1,467,290 $ 9,404,227 Receivables:

Accounts receivable 256,085 68,316 324,401
Due from other governments 186,973 216,811 403,784
Interest receivable - investments 659 659
Interest receivable - loans receivable 391,616 391,616
Loans receivable 1,229,741 1,229,741
Internal balances (307,955) 307,955
Deposits with others 2,331 8,631 10,962
Capital assets:

Nondepreciable 29,782,117 5,726,392 35,508,509
Depreciable, net 4 537,196 7,657,734 12,194,930
Total Capital Assets 34,319,313 13,384,126 47,703,439
Total Assets 44,015,700 15,453,129 591
468,829

DEFERRED OUTFLOWS OF RESOURCES
Pension plan 664,390 85,406 749,796
Other post employment benefits (OPEB) plan 142,091 23 093 165,184 Total Deferred Outflows of Resources 806,481 108,499 914,980

LIABILITIES
Accounts payable and other liabilities 282,509 94,492 377,001 Accrued payroll and benefits 74,844 8,426 83,270
Due to other governments 111,595 111,595
Accrued interest payable 23,099 23,099
Refundable deposits 46,646 8,029 54,675
Noncurrent liabilities - current portion 118,122 89,505 207,627 Noncurrent liabilities - noncurrent portion 4,461,830 3,256,481 7,718,311 Total Liabilities 5,095,546 3,480,032 8,575,578

DEFERRED INFLOWS OF RESOURCES
Pension plan 89,920 9,550 99,470
OPEB plan 913,900 148 527 1,062,427
Total Deferred Inflows of Resources 1,003,820 158,077 1,161,897

NET POSITION
Net investment in capital assets 34,057,513 10,705,930 44,763,443 Restricted for public safety 2,240,496 2,240,496
Restricted for community development 2,740,138 2,740,138 Restricted for streets and roads 1,614,039 1,614,039
Restricted for capital projects 3,672,875 3,672,875
Unrestricted {5,602,246) 1,217,589 {4,384,657)
Total Net Position $ 38,722,815 $ 11,923,519 $ 50,646,334 The accompanying notes are an integral part of these financial statements.

FUNCTIONS AND PROGRAMS

PRIMARY GOVERNMENT

GOVERNMENTAL ACTIVITIES
General government
Public safety
Public works
Community development
Parks and recreation
Interest on long term debt
Total Governmental Activities

BUSINESS-TYPE ACTIVITIES
Sewer Fund
Total Buisness-type Activities

TOT AL PRIMARY GOVERNMENT

CITY OF IONE, CALIFORNIA

GOVERNMENT-WIDE STATEMENT OF ACTIVITIES
For the Year Ended June 30, 2021
Charges for
Exeenses Services
$ 697,793 $ 61,414
2,342,811 444,640
846,596 567,746
397,604
18,927
4,303,731 1,073,800
1,968 197 1,422,388
l 968,197 1,422,388
$ 6,271,928 $ 2,496,188
General Revenues:

Taxes:

Property taxes
Sales and use taxes
Transient occupancy tax
Franchises
Motor vehicle in-lieu tax
Other revenue
Investment income
Total General Revenues
Change in Net Position
Pro�ram Revenues
Operating Capital
Grants and Grants and
Contributions Contributions
$ $ 225,809
638,437 611,312
74,939 644,753
98,876
355,561
812,252 1,837,435
742,816
742,816
$ 812,252 $ 2,580,251
Net Posit10n, Beginning of Year - as Previously Reported Restatement
Net Position, Beginning of Year - as Restated
Net Position, End of Year
The accompanying notes are an integral part of these financial statements. 11 Net (Expense) Revenue and
Chan�es in Net Position
Governmental Business-type
Activities Activities Total
$ (410,570) $ - $ (410,570)
(648,422) (648,422)
440,842 440,842
98,876 98,876
(42,043) (42,043)
!18,927) {18,927)
(580,244) (580,244)
197,007 197,007
197,007 197,007
(580,244) 197,007 (383,237)
957,441 957,441
288,873 288,873
2,415 2,415
122,938 122,938
1,120,227 1,120,227
33,757 33,757
50 383 2,658 53,041
2,576,034 2,658 2,578,692
1,995,790 199,665 2,195,455
36,834,525 11,723,854 48,558,379
(107,500) (107,500)
36,727 025 11,723,854 48,450 879
i 38,722,815 i 11 923 519 i 50 646 334
CITY OF !ONE, CALIFORNIA

BALANCE SHEETS

GOVERNMENTAL FUNDS
June 30, 2021
Major Funds
HOME CDBG Local
Program Program Traffic
Grant Grant Measure M Mitigation
Special Special Special Capital Nonmajor Total
General Revenue Revenue Revenue Projects Governmental Governmental Fund Fund Fund Fund Fund Funds Funds
ASSETS
Cash and investments $ 1,331,437 $ 547,806 $ 213,024 $ 619,297 $ 1,502,932 $ 3,722,441 $ 7,936,937 Receivables:

Accounts receivable 250,985 5,100 256,085
Due from other governments 84,021 40,274 62,678 186,973 Interest receivable - investments 659 659
Interest receivable - loans receivable 326,488 47,567 17,561 391,616 Loans receivable 918,272 259,908 51,561 1,229,741
Deposits with others 2,331 2,331
Due from other funds 99,759 99,759
Advances to other funds 662,453 339 521 180 000 1,585 959 2,767,933 Total Assets $ 2,429,314 � 1,792,566 i 520,499 $ 999,092 i 1682 932 $ 5,447,631 $ 12,872,034

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCE

LIABILITIES
Accounts payable and other liabilities $ 226,478 $ $ $ 759 $ 488 $ 54,784 $ 282,509 Accrued payroll and benefits 72,674 2,170 74,844
Due to other funds 99,759 99,759
Due to other governments 111,595 111,595
Refundable deposits 46,646 46,646
Advances from other funds 1,548,631 1,527,257 3,075,888 Total Liabilities 2,006,024 759 488 1,683,970 3,691,241 DEFERRED INFLOWS OF RESOURCE�
Unavailable revenue - other receivables 230,450 6,133 236,583 Unavailable revenue - loan interest receivable 326,488 47,567 17,561 391,616 Unavailable revenue - loan principal receivable 918,271 259 908 51,562 1,229,741 Total Deferred Inflows of Resources 230,450 1,244,759 307,475 75,256 1,857,940 Fund balances.

Nonspendable 662,453 662,453
Restricted for public safety 998,333 1,242,163 2,240,496 Restricted for community development 547,807 213,024 357,950 1,118,781 Restricted for streets and roads 1,607,906 1,607,906
Restricted for capital projects 1,682,444 1,990,431 3,672,875 Unassigned �469,613) [t.sto,045l p,979,658l
Total Fund Balances 192,840 547,807 213 024 998,333 1,682,444 3,688,405 7,322,853 Total Liabilities, Deferred Inflows
of Resources and Fund Balances $ 2,429,314 $ I 792 566 $ 520 499 $ 999,092 $ 1.682,932 $ 5,447,631 $ 12,872,034 The accompanying notes are an integral part of these financial statements. 12 CITY OF IONE, CALIFORNIA

RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEETS

TO GOVERNMENT-WIDE STATEMENT OF NET POSITION
June 30, 2021
Total Fund Balances of Governmental Funds
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets, net of accumulated depreciation, are not current financial resources and are not included in the governmental funds.

Deferred outflows of resources related to the City's pension and OPEB plans will reduce the net pension and OPEB liabilities in the future.

Deferred inflows for unavailable revenue in governmental funds are recognized in the governmentwide statements.

Long-term liabilities are not due and payable in the current period and, therefore, are not reported on the governmental funds balance sheet.

Deferred inflows of resources related to the City's pension and OPEB plans will be reflected in the net pension and OPEB liabilities in the future.

Net Position of Governmental Activities
The accompanying notes are an integral part of these financial statements. 13 $ 7,322,853
34,319,313
806,481
1,857,940
(4,579,952)
(1,003,820)
$ 38,722,815

CITY OF IONE, CALIFORNIA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES·

GOVERNMENTAL FUNDS
For the Year Ended June 30, 2021
Ma·or Funds
HOME CDBG Local
Program Program Traffic
Grant Grant Measure M Mitigation
Special Special Special Capital Nonmajor Total
General Revenue Revenue Revenue Projects Governmental Governmental Fund Fund Fund Fund Fund Funds Funds
REVENUES:

Taxes $ 1,351,922 $ $ $ $ $ 14,731 $ 1,366,653
Impact fees 476,165 311,351 1,019,965 1,807,481
Licenses, fees and permits 357,864 357,864
Use of money and property 1,347 48,488 34,936 2,420 1,235 7,953 96,379 Intergovernmental revenues 1,407,207 570,613 1,977,820
Fines, forfeitures and penalties 4,317 4,317
Charges for services 215,604 307,140 194,491 717,235
Program income 136,917 137,508 2,299 276,724
Other 15,562 3,750 10 19,322
Total Revenues 3,353,823 185,405 176,194 785,725 312,586 1,810,062 6 623,795

EXPENDITURES
Current:

General government 655,695 655,695
Public ways and facilities/transportation 534,221 1,266 242,917 778,404 Public safety 1,170,071 573,338 473,289 2,216,698
Parks and recreation 309,033 10,738 319,771
Capital outlay 242,187 388,035 630,222
Debt Service:

Principal 7,733 31,062 38,795
Interest 6,734 12,193 18 927
Total Expenditures 2,925,674 573,338 1,266 1,158,234 4,658,512 Excess (Deficiency) of Revenues
Over (Under) Expenditures 428,149 185,405 176,194 212,387 311,320 651,828 1,965,283

OTHER FINANCING SOURCES
Proceeds from insurance 18,083 18,083
Total Other Financing Sources 18,083 18,083
Net Change in Fund Balances 446,232 185,405 176,194 212,387 311,320 651,828 1,983,366 Fund Balances (Deficit), Beginning of Year (253,392} 362,402 36,830 785,946 1,371,124 3,036,577 5,339,487 Fund Balances, End of Year $ 192,840 $ 547,807 $ 213 024 $ 998,333 $ 1,682,444 $ 3,688,405 $ 7,322,853 The accompanying notes are an integral part of these financial statements. 14 CITY OF IONE, CALIFORNIA

RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF

REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

TO THE GOVERNMENT-WIDE ST A TEMENT OF ACTIVITIES
For the Year Ended June 30, 2021
Net Change in Fund Balances - Total Governmental Funds
Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlays as expenditures and proceeds from disposals of capital assets as revenues. However, in the government-wide statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense and gains or losses on disposals of capital assets is reported.

Depreciation expense
Capital outlay
Some receivables are deferred in the governmental funds because the amounts do not represent current financial resources that are recognized under the accrual basis in the statement of activities. This amount represents the change in deferred inflows of resources related to unavailable revenue.

Deferred outflows and inflows of resources of related to the City's pension and OPEB plans do not result in the receipt or use of current financial resources and are not reported in the governmental funds as follows:

Change in deferred outflows of resources - pension plan Change in deferred outflows of resources - OPEB plan
Change in deferred inflows of resources - pension plan
Change in deferred inflows of resources - OPEB plan
Changes in the long-term liabilities reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported in governmental funds. Principal payments are reported as expenditures in governmental funds, but are reported as a reduction of the liability in the statement of net position. These amounts represent the changes in long-term liabilities:

Changes in long-term debt
Change in compensated absences liability
Change in net pension liability
Change in net OPEB liability
Change in Net Position of Governmental Activities
The accompanying notes are an integral part of these financial statements. 15 $ 1,983,366
(417,542)
630,222
(342,358)
(85,739)
108,701
131,487
280,180
38,795
(138,106)
(9,643)
(183,573)
$ 1,995,790

CITY OF IONE, CALIFORNIA

ST A TEMENT OF NET POSITION

PROPRIETARY FUND- ENTERPRISE FUND
June 30, 2021
ASSETS
Current Assets:

Cash and cash equivalents
Receivables:

Accounts receivable
Due from other governments
Deposits with others
Total Current Assets
Noncurrent Assets:

Advances to other funds
Capital assets:

Nondepreciable
Depreciable, net
Total capital assets
Total Assets

DEFERRED OUTFLOWS OF RESOURCES
Pension plan
OPEB plan
Total Deferred Outflows of Resources

LIABILITIES
Current Liabilities:

Accounts payable and other liabilities
Accrued payroll and benefits
Interest payable
Refundable deposits
Noncurrent liabilities - current portion
Total Current Liabilities
Noncurrent Liabilities:

Noncurrent liabilities - noncurrent portion
Total Noncurrent Liabilities
Total Liabilities

DEFERRED INFLOWS OF RESOURCES
Pension plan
OPEB plan
Total Deferred Inflows of Resources

NET POSITION
Net investment in capital assets
Unrestricted
Total Net Position
The accompanying notes are an integral part of these financial statements. 16 Sewer
Fund
$ 1,467,290
68,316
216,811
8 631
1,761,048
307,955
5,726,392
7,657,734
13,384,126
15,453:129
85,406
23,093
108,499
94,492
8,426
23,099
8,029
89,505
223,551
3,256,481
3,256,481
3,480,032
9,550
148,527
158,077
10,705,930
1,217,589
$ 11,923,519

CITY OF IONE, CALIFORNIA

STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION

PROPRIETARY FUND - ENTERPRISE FUND
For the Year Ended June 30, 2021

OPERA TING REVENUES
Charges for services
Other
Total Operating Revenues

OPERA TING EXPENSES
Salaties and benefits
Services and supplies
Depreciation
Total Operating Expenses
Operating Income (Loss)

NON OPERATING REVENUES (EXPENSES)
Investment income
Interest expense
Total Nonoperating Revenues (Expenses)
Income (Loss) Before Capital Contributions and Transfers

CAPITAL CONTRIBUTIONS
Connection fees
Total Capital Contributions
Change in Net Position
Net Position, Beginning of Year
Net Position, End of Year
The accompanying notes are an integral part of these financial statements 17 Sewer
Fund
$ 1,384,079
38,309
1,422,388
696,536
865,728
348,763
1,911,027
(488,639)
2,658
(57,170)
(54,512}
(543,151)
742 816
742 816
199,665
11,723,854
$ 11,92\519

CITY OF IONE, CALIFORNIA

STATEMENT OF CASH FLOWS

PROPRIETARY FUND - ENTERPRISE FUND
For the Year Ended June 30, 2021
Cash Flows from Operating Activities:

Cash received from customers
Cash payments to suppliers
Cash payments to employees
Cash Provided by Operating Activities
Cash Flows from Noncapital and Financing Activities:

Amounts received from (paid to) other funds
Cash Provided by Noncapital and Financing Activities
Cash Flows from Capital and Related Financing Activities:

Purchase of capital assets
Connection fees
Principal paid on long-term debt
Interest paid on long-term debt
Cash Used for Capital and Related Financing Activities
Cash Flows from Investing Activities:

Interest income
Cash Provided by Investing Activities
Increase in Cash and Cash Equivalents
Cash and Cash Equivalents, Beginning of Year
Cash and Cash Equivalents, End of Year
Reconciliation of Operating Income (Loss) to Net Cash
Provided (Used) by Operating Activities:

Operating income (loss)
Adjustments to Operating Income (Loss):

Depreciation
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable
(Increase) decrease in due from other governments
(Increase) decrease in deferred outflows of resources
Increase (decrease) in accounts payable and other liabilities Increase (decrease) in accrued payroll and benefits
Increase (decrease) in unearned revenues
Increase (decrease) in refundable deposits
Increase (decrease) in pension, OPEB and compensated absences Increase (decrease) in deferred inflows of resources
Cash Provided by Operating Activities

CHANGES IN NONCASH INVESTING, CAP IT AL

AND FINANCING ACTIVITIES
Change in accounts payable for capital purchases
The accompanying notes are an integral part of these financial statements. 18 Sewer
Fund
$ 1,331,360
(782,294)
!387,4042
161,662
1,000
1,000
(29,895)
742,816
(87,413)
!57,9242
567,584
2,658
2,658
732,904
734,386
$ 1,467,290
$ (488,639)
348,763
(7,241)
(80,419)
(61,697)
83,434
(4,069)
(4,145)
779
319,706
55,192
$ 161,662
$ (29,895)
ASSETS
Cash and investments
Due from other governments

CITY OF IONE, CALIFORNIA

STATEMENT OF FIDUCIARY NET POSITION

CUSTODIAL FUNDS
June 30, 2021
Cash and investments with fiscal agent
Total Assets

LIABILITIES
Accounts payable
Due to other governments
Total Liabilities

NET POSITION
Restricted for individuals or bondholders
Total Net Position
The accompanying notes are an integral part of these financial statements. 19 Total
$ 1,110,335
l ll,595
3192
620
1,542,426
81,941
604 339
686,280
856,146
$ 856,146

CITY OF IONE, CALIFORNIA

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION -

CUSTODIAL FUNDS
ADDITIONS:

Special assessments
Impact fees
Investment income
Total Additions
DEDUCTIONS:

Debt service
Administration
Distributions to other governments
Total Deductions
Net Increase in Fiduciary Net Position
June 30, 2021
Net Position, Beginning of Year - as Previously Reported Restatement
Net Position, Beginning of Year - as Restated
Net Position, End of Year
The accompanying notes are an integral part of these financial statements. 20 Total
$ 1,166,805
604,339
299
1,771,443
882,690
81,967
604,589
1,569,246
202,197
653 949
653,949
$ 856,146
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CITY OF IONE, CALIFORNIA

NOTES TO BASIC FINANCIAL ST A TEMENTS
June 30, 2021

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The City of Ione (the City) was incorporated in 1953, under the laws and regulations of the State of California. The City operates under a Council-Manager form of government and provides the following services: public safety, highways and streets, sewer, culture-recreation, public improvements, planning and zoning, and general administrative services. The voters of the City give authority and responsibility for operations to the City Council. The City Council has the authority to employ administrative and support personnel to carry out its directives. The primary method used to monitor the performance of the City's management is the financial budget, which is adopted annually by the City Council.

The financial statements of the City have been prepared in accordance with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the standard-setting body for governmental accounting and financial reporting. On June 15, 1987, the GASB issued a codification of the existing Governmental Accounting and Financial Reporting Standards which, along with subsequent GASB pronouncements (Statements and Interpretations), constitutes GAAP for governmental units. The more significant of these accounting policies are described below.

Reporting Entity
The City operates as a self-governing local government unit within the state of California. It has limited authority to levy taxes and has the authority to determine user fees for the services that it provides.

Voters elect a city council that passes laws and determines broad policies. The council also oversees the operations of the City and approves all budgets, fund transfers and fund balance reserves. The City's main funding sources include property taxes, sales taxes, other inter-governmental revenue from state and federal sources, user fees, and federal and state financial assistance.

The City participates in a number of joint powers authorities in which the City only has a residual equity interest in the related entity. The City is generally not liable for the liabilities of the entities if they dissolve. However, California Assembly Bill (AB) 1912 requires member agencies of a joint powers authority that participates in, or contracts with, a public retirement system to mutually agree as to the apportionment of the joint power authority's retirement obligation among themselves prior to filing a notice of termination. AB 1912 could result in the City being held responsible for a portion of a joint powers authority's retirement obligation if the joint powers authority does not have sufficient assets to fund the obligation. The City participates in the following Joint Powers Authorities: The Amador County Recreation Agency, Amador County Integrated Solid Waste Management Agency, Amador Fire Protection Authority, and Amador Regional Transit System.

Basis of Presentation
Government-wide and Fund Financial Statements: The government-wide financial statements (i.e., the statement of net position and statement of activities) report information on all nonfiduciary activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a 21 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) specific function or segment. Certain indirect costs are included in the program expenses of most business-type activities. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services and privileges provided by a given function or segment, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues.

The accounts of the City are organized on the basis of funds. A fund is a separate self-balancing set of accounts. Each fund was established for the purpose of accounting for specific activities in accordance with applicable regulations, restrictions or limitations. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the last is excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements.

Measurement Focus, Basis of Accounting and Basis of Presentation: The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary funds financial statements and fiduciary fund statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied.

Grants and similar items are recognized as revenue as soon as all eligibility requirements are met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 90 days of the end of the current fiscal period, with the exception of property taxes. Property taxes are considered to be available if they are collected within 60 days of the current fiscal period. Amounts received after the availability period are reported as deferred inflows of resources - unavailable revenues. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments are recorded only when payment is due.

Major revenues that are determined to be susceptible to accrual include property taxes and assessments, sales taxes, franchise taxes, charges for services, intergovernmental revenues, and earnings on investments. Sales taxes collected and held by the state at year end on behalf of the government are also recognized as revenue. Other receipts and taxes become measurable and available when cash is received by the government and are recognized as revenue at that time. Entitlements and shared revenues (government mandated nonexchange transactions) are recognized when the City has satisfied all applicable eligibility requirements and if the amounts are measurable. If the grant funds are received before the revenue recognition criteria are satisfied, the unearned amounts are reported as unearned revenue.

The City reports the following major governmental funds:

General Fund - The General Fund is the primary operating fund of the City. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.
22 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) HOME Program Grant Special Revenue Fund - This fund accounts for low- and moderate-income loans made using HOME program grant funds.

CDBG Program Grant Special Revenue Fund - This fund accounts for providing down payment assistance to buyers to expand opportunities to principally for low and moderate-income persons.

Measure M Special Revenue Fund - This fund accounts for the proceeds of the Measure M local sales tax that funds fire services.

Local Traffic Mitigation Capital Projects Fund - This fund accounts for fees collected by the County and remitted to the City on all building permits for single or multi-family residential units and commercial industrial uses to be used to finance construction, improvement, and maintenance of public roads.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the City's enterprise fund are charges to customers or other funds for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

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

The City reports the following major enterprise fund:

Sewer Enterprise Fund - This fund accounts for the operation of the City's sewer utility. Activities of this fund includes administration, operation and maintenance of the water and sewer systems and billing and collection activities. The Fund also accumulates resources for future expansion. All costs are financed through charges made to utility customers and developers with rates reviewed regularly and adjusted if necessary to ensure the integrity of the Funds.

Additionally, the City reports the following fund types:

GOVERNMENTAL FUNDS
Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources (not including private purpose trusts or major capital projects) that are legally restricted to expenditures for specified purposes.

Capital Projects Funds - The Capital Projects Funds are used to account for financial resources used for the acquisition or construction of major capital facilities other than those financed by proprietary funds.

FIDUCIARY FUNDS
Custodial Funds - Custodial Funds are used to account for assets held by the City in a purely custodial capacity. Custodial funds typically involve only the receipt, temporary investment and remittance of fiduciary resources to individuals, private organizations or other governments. The City's custodial funds account for Community Facility Districts used for conduit debt owed by 23 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) property owners, regional traffic mitigation funds and police asset seizure funds. The regional traffic mitigation funds are distributed to the Amador County Transportation Planning Agency for regional traffic mitigation activities. Asset seizure funds are seized by the Police Department and held until the assets are forfeited or returned to the owner.

Cash and Cash Equivalents: The City's cash and cash equivalents are defined as cash on hand, demand deposits, and short-term investments with original maturities of three months or less, that are readily convertible to known amounts of cash and not subject to significant changes in value from interest rate fluctuations, including the City's investment in California Local Agency Investment Fund (LAIF), money market mutual funds and certificates of deposits.

Allocations of Investment Income Among Funds: Investment income is allocated to funds required by law or administrative action to receive investment income and proprietary funds. Interest is allocated on a monthly basis based on the weighted average cash balances in each fund receiving interest.

Receivables and Payables: Sales, use, and utility user taxes related to the current fiscal year are accrued as revenue and accounts receivable and considered available if received within 90 days of year end.

Property taxes related to the current fiscal year are accrued as revenue and accounts receivable and considered available if received within 60 days of year-end. Federal and State grants are considered receivable and accrued as revenue when reimbursable costs are incurred. The amount recognized as revenue under the modified accrual basis of accounting is limited to the amount that is deemed measurable and available. Unbilled utility revenue earned is recognized as revenue and accounts receivable in the enterprise funds when the related service is performed.

Long-term loans in governmental funds represent low-and-moderate income housing loans under the HOME and CDBG programs, as described in Note D. Loans are recognized as receivables and deferred inflows of resources in governmental funds as the loans do not represent current available financial resources. Non-current interest receivable on the loans are also offset with deferred inflows for unavailable revenues are they are generally due when the related property is sold and do not represent resources available for appropriation.

Restricted Assets: Certain proceeds of long-term debt are classified as restricted assets on the balance sheet because their use is limited by applicable bond covenants. The "reserve" account is used to report resources set aside to make up potential future deficiencies in the bond's debt service. Certain unspent debt proceeds are restricted to specific capital projects by the applicable debt covenant. The City also collects impact fees in the Sewer Fund that are restricted for certain capital replacement activities.

Property Taxes: The County of Amador (the County) is responsible for the collection and allocation of property taxes. Under California law, property taxes are assessed and collected by the County up to 1 % of the full cash value of taxable property, plus other increases approved by the voters and distributed in accordance with statutory formulas. The City recognizes property taxes when the individual installments are due, provided they are collected within 60 days after year end. Secured property taxes are levied each July 1 on the assessed values as of January 1 of the prior year. These taxes are paid in two equal installments; the first is due November 1 and become delinquent with penalties after December 10; the second is due February 1 and become delinquent with penalties after April 10. Secured property taxes, which are delinquent and unpaid as of June 30, are declared to be tax defaulted and are subject to redemption penalties, costs and interest when paid. These taxes are secured by liens on the property being taxed.
24 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The tenn "unsecured" refers to taxes on personal property other than land and buildings. Property tax revenues are recognized in the fiscal year for which they are levied, provided they are due and collected within 60 days after fiscal year-end. Unsecured property taxes are levied each July 1 on the assessed values as of January 1 of the prior year. They become delinquent on August 31. The County apportions secured property tax revenue in accordance with the alternate methods of distribution, the "Teeter Plan," as prescribed by Section 4 717 of the California Revenue and Taxation code. Therefore, the City receives I 00% of the secured property tax levies to which it is entitled, whether or not collected. Unsecured delinquent taxes are considered fully collectible. These taxes are accrued as intergovernmental receivables only if they are received from the County within 60 days after year end for the governmental funds and are accrued when earned for government-wide presentation regardless of the timing of the related cash flows.

Capital Assets: Capital assets are recorded at historical costs. Capital assets are not capitalized in governmental funds used to acquire or construct them. Capital acquisitions are reflected as expenditures in the governmental fund, and the related assets are reported in the government-wide financial statements at historical cost or estimated historical cost if purchased or constructed. Contributed capital assets are recorded at their acquisition value, which is the price that would be paid to acquire the asset with equivalent service potential in an orderly market transaction at the acquisition date. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets' lives are not included in the current year's additions to governmental or business-type capital assets. Capital assets are depreciated using the straight-line method over the following useful lives:

Buildings
Building improvements
Site improvements
Equipment and machinery
Infrastructure
20-30 years
10-15 years
15-20 years
3-20 years
7-50 years
It is the policy of the City to capitalize all land, building, improvements, equipment, and infrastructure assets with an initial, individual cost of more than $5,000. Costs of assets sold or retired and the resulting gain or loss is included in the operating statement of the related proprietary fund. In governmental funds, the sale of general capital assets is included in the statement of revenues, expenditures and changes in fund balances as proceeds from sale. The proceeds reported in the governmental fund are eliminated and the gain or loss on sale is reported in the government-wide presentation.

Deferred Outflows and Inflows of Resources: In addition to assets and liabilities, the statement of financial position reports a separate section for deferred outflows and deferred inflows of resources.

Deferred outflows of resources represent a consumption of net position by the government that is applicable to a future reporting period. Deferred inflows of resources represent an acquisition of net position that is applicable to a future reporting period. These amounts will not be recognized as an outflow of resources (expenditure/expense) or an inflow of resources (revenue) until the earnings process is complete. The governmental funds report unavailable revenues for grants, loans receivable, accrued interest on loans receivable and other revenues when the amounts meet the asset recognition criteria under GASB 33 and were accrued as receivables, but the amounts were not received in the availability period.

Deferred outflows and inflows of resources include amounts deferred related to the City's pension and OPEB Plans under GASB Statements No, 68 and 75 as described in Notes Hand I, respectively. 25 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Compensated Absences: It is the City's policy to permit employees to accumulate earned but unused vacation based on classification and length of service. Vacation is accrued when incurred in the government-wide presentation and in the proprietary funds and reported as a fund liability. Amounts that are expected to be liquidated with expendable available financial resources, for example, as a result of employee resignations or retirements that are currently payable, are reported as expenditures and a fund liability of the governmental fund that will pay it. Amounts not expected to be liquidated with expendable available financial resources represent a reconciling item between the fund and governmentwide presentation. No expenditure is reported in the governmental fund financial statements for these amounts.

City employees are granted vacation in varying amounts based on classification and length of service from 80 to 192 hours per year and may accumulate a maximum of 240 hours. The City Manager may approve vacation buyouts of up to 80 hours every 12-month period. Upon termination or retirement, the City pays I 00% of the vacation time accrued. Sick leave is accrued from 80 to 96 hours per year and is capped at 960 hours. Sick leave is not payable at retirement except for one management employee who may elect to have 50% of sick leave hours paid at separation. The remaining employees may convert the sick leave to CalPERS service credit. General employees may select compensatory time-off to a maximum of 40 hours in lieu of overtime, which is included in compensated absences. Department heads are provided 5 days of administrative leave per fiscal year, which is not payable at separation and is not accrued as compensated absences. Compensated absences are liquidated by the General Fund and Sewer Enterprise Fund.

Interfund Transactions: Activity between funds that is representative of lending/borrowing arrangements outstanding at the end of the fiscal year is referred to as either "due to/from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the non-current portion of interfund loans). 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 are reported as nonspendable fund balance in governmental funds to indicate they do not constitute resources available for appropriation.

Unearned Revenues: Unearned revenues arise when resources are received by the City before it has legal claim to them (i.e. when cost reimbursement grant revenues are received prior to the incurrence of qualifying expenditures) or when exchange revenues are received before the exchange takes place, such as unearned developer deposits for permitting and plan checks.

Long-term Debt: The proceeds of long-term debt of governmental funds are reported at face value (net of premium or discount) in the government-wide financial statements as other financing sources and represent a reconciling item between the fund and government-wide presentation. Certain other governmental fund obligations not expected to be financed with current available financial resources are also reported in the government-wide financial statements and represent a reconciling item between the fund and government-wide presentation. Long-term debt and other obligations financed by proprietary funds are reported as liabilities in the related proprietary fund. Issuance costs, even if withheld from the actual net proceeds received, are reported as expenditures/expenses of the governmental or proprietary fund.

Pension and Other Postemployment Benefits (OPEB) Plan: For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to the pension plan, and pension expense, information about the fiduciary net position of the Commission's California Public Employee's 26 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL ST A TEMENTS (Continued)
June 30, 2021
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan's fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, infonnation about the fiduciary net position of the plan and additions to/deductions from the plan's fiduciary net position have been determined on the same basis as they are reported by the Plan. For this purpose, the plan recognizes benefit payments when due and payable in accordance with the benefit terms. Investments are reported at fair value. The General Fund and Sewer Enterprise Fund are used to liquidate the net pension liability and net OPEB liability.

Fund Balance: In the fund financial statements, governmental funds report nonspendable, restricted, committed, assigned and unassigned fund balance.

Nonspendable - Fund balance should be reported as nonspendable when the amounts cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact. Nonspendable balances are not expected to be converted to cash within the next operating cycle, which comprise prepaid items and long-term receivables.

Restricted - Fund balance should be reported as restricted when constraints placed on the use of resources are either externally imposed by creditors, grantors, contributors, or laws or regulations of other governments, or imposed by law through constitutional provisions or enabling legislation.

Committed - Fund balance should be reported as committed when the amounts can only be used for specific purposes pursuant to constraints imposed by formal action of the government's highest level of decision-making authority, the City Council. These amounts cannot be used for any other purpose unless the City Council modifies or removes the fund balance commitment.

Assigned - Fund balance should be reported as assigned when the amounts are constrained by the government's intent to be used for specific purposes but are neither restricted nor committed.

Unassigned - Unassigned fund balance is the residual classification of the City's funds and includes all spendable amounts that have not been restricted, committed, or assigned to specific purposes.

Net Position: The government-wide and proprietary fund financial statements present net position. Net position is categorized as the net investment in capital assets, restricted and unrestricted.

Net Investment in Capital Assets - This category groups all capital assets into one component of net position. Accumulated depreciation and the outstanding balances of payables and 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. The purpose of each restriction is reported on the face of the statement of net position.

Unrestricted Net Position - This category represents net position of the City not restricted for any project or other purpose.
27 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The City Council establishes, modifies or rescinds fund balance commitments and assignments by passage of a resolution. When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, then unrestricted, committed, assigned and unassigned resources as they are needed. The City's committed, assigned, or unassigned amounts are considered to have been spent when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used.

Use of Estimates: The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.

Actual results could differ from those estimates.

Budgetary Information: The City Council annually adopts the budget resolution for all operating funds of the City. Budgetary control is legally maintained at the fund level. Department heads submit budget requests to the City Administrator. The Administrator prepares an estimate of revenues and prepares recommendations for the next year's budget. The preliminary budget may or may not be amended by the City Council and is adopted by resolution by the City Council on or before June 30.

All budget amounts presented in the accompanying financial statements have been adjusted for legally authorized revisions of the annual budgets during the year. Appropriations, except open project appropriations, and unexpended grant appropriations, lapse at the end of each fiscal year. Amounts shown in the financial statements represent the original budgeted amounts and all supplemental appropriations. The supplemental appropriations were immaterial. The budgetary data is prepared on the modified accrual basis consistent with the related "actual" amounts. The City does not use encumbrance accounting.

Budgetary comparison schedules were reported for the General Fund and major special revenue funds as required supplementary information, with the exception of the Home Program Grant and CDBG Program Grant Special Revenue Funds, which were not budgeted. A budgetary comparison schedule was also reported for the major capital projects fund as supplementary information.

Excess Expenditures Over Appropriations: The following funds had excess expenditures and transfers out over appropriations:

Fund
Measure M Special Revenue Fund
Nonmajor Governmental Funds:

Railroad Depot Special Revenue Fund
Restricted Fire Special Revenue Fund
Excess Over
Appropriations
$ 177,457
114,150
26,497
Fund Balance Deficits: The Safer Grant Special Revenue Fund, Railroad Depot Special Revenue Fund, Fire Services Impact Fees Capital Projects Fund and the Governmental Impact Fees Capital Projects Fund have fund balance deficits of $1,801, $141,174, $895,494 and $471,576, respectively. The deficits in the Safer Grant Special Revenue Fund and Railroad Depot Special Revenue Fund will be eliminated with future grants or transfers from other funds. The deficits in the impact fees funds will be eliminated by the collection of future impact fees.
28 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) New Pronouncements: In January 2017, the GASB issued Statement No. 84, Fiduciary Activities. This Statement establishes criteria for identifying fiduciary activities of all state and local governments. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria are included to identify fiduciary component units and postemployment benefit arrangements that are fiduciary activities. This Statement describes four fiduciary funds that should be reported, if applicable: (1) pension (and other employee benefit) trust funds, (2) investment trust funds, (3) private-purpose trust funds, and ( 4) custodial funds. The requirements of this Statement are effective for reporting periods beginning after December 15, 2019. This Standard was implemented during the year ended June 30, 2021 and resulted in Agency Funds becoming Custodial Funds and a statement of Fiduciary Activities being reported for the funds.

In June 2017, the GASB issued Statement No. 87, Leases. This Statement increases the usefulness of governments' financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources. A lease is defined as a contract that conveys control of the right to use another entity's nonfinancial asset as specified in the contract for a period of time in an exchange or exchange-like transaction. Examples of nonfinancial assets include buildings, land, vehicles, and equipment. Any contract that meets this definition should be accounted for under the leases guidance, unless specifically excluded in this Statement. The requirements of this Statement are effective for reporting periods beginning after June 15, 2021.

In April 2018, the GASB issued Statement No. 88, Certain Disclosures Related to Debt, Including Direct Borrowings and Direct Placements. This Statement improves the information that is disclosed in the notes to government financial statements and clarifies which liabilities governments should include when disclosing information related to debt. This Statement requires that additional essential information related to debt be disclosed in notes to financial statements, including 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 and significant subjective acceleration clauses. For notes to the financial statement there is a requirement that existing and additional information be provided for direct borrowings and direct placements of debt separately from other debt. The requirements of this Statement are effective for the reporting periods beginning after June 15, 2019.

In June 2018, the GASB issued Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period. This Statement enhances disclosures about capital assets and the cost of borrowing for a reporting period and simplifies the accounting for interest cost incurred before the end of a construction period. Interest cost incurred before the end of a construction period will be recognized as an expense rather than being recorded as part of the cost of capital assets in a business-type activity or enterprise fund and interest cost incurred by a fund using the current financial resources measurement focus before the end of a construction period should be recognized as an expenditure on a basis consistent with governmental fund accounting principles. The requirements of this Statement are effective for the reporting periods beginning after December 15, 2020.
29 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) In May 2019, the GASB issued Statement No. 91, Conduit Debt Obligations. The Statement indicates an issuer of a conduit debt obligation should not report a liability for the conduit debt obligation but requires an issuer to report a liability associated with an additional commitment or a voluntary commitment to support the debt. Additional commitments by an issuer to support the debt include extending a moral obligation pledge, appropriation pledge or financial guarantee or pledging the issuer's own property, revenue or assets as security for the debt. Under a voluntary commitment, the issuer does not make an additional commitment, but on a voluntary basis decides to make a debt service payment or request an appropriation for a debt service payment in the event that the third party is, or will be, unable to do so.

The Statement also provides criteria for issuers to determine whether they should record assets acquired or constructed with proceeds of arrangements identified as leases related to conduit debt obligations. The requirements of this Statement are effective for the reporting periods beginning after December 15, 2021.

In March 2020, the GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements. This Statement addresses issues related to public-private and publicpublic partnership arrangements (PPPs). PPPs are arrangements in which a government (the transferor) contracts with an operator (a governmental or nongovernmental entity) to provide public services by conveying control of the right to operate or use a nonfinancial asset, such as infrastructure or other capital asset (the underlying PPP asset), for a period of time in an exchange or exchange-like transaction. This statement requires that PPPs that meet the definition of a lease apply guidance in Statement No. 87, Leases, as amended, if existing assets of the transferor that are not required to be improved by the operator as part of the PPP arrangement are the only underlying PPP assets and the PPP does not meet the definition of a service concession arrangement. This Statement provides accounting and financial reporting requirements for all other PPPs: those that either (1) meet the definition of an SCA or (2) are not within the scope of Statement No. 87, as amended. This Statement also provides guidance for accounting and financial reporting for availability payment arrangements that include an arrangement in which a government compensates an operator for services that may include designing, constructing, financing, maintaining, or operating an underlying nonfinancial asset for a period of time in an exchange or exchange-like transaction. This Statement is effective for reporting periods beginning after June 15, 2022.

In May 2020, the GASB issued Statement No. 96, Subscription-Based Information Technology Arrangements (SBIT A). This Statement 1) defines the term SBIT A; 2) establishes that a SBIT A results in a right-to-use subscription asset - an intangible asset - and a corresponding subscription liability; 3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs to a SBITA; and 4) requires note disclosures regarding a SBITA. To the extent relevant, the standards for SBITA are based on the standards established in Statement No. 87, Leases, as amended.

This statement is effective for fiscal years beginning after June 15, 2022.

In June 2020, the GASB issued Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans. This Statement requires for the purposes of determining whether a primary government is financially accountable for a potential component unit, except for a potential component unit that is a defined contribution plan, a defined contribution OPEB plan, or an other employee benefit plan (for example, certain Section 457 plans, the absence of a governing board should be treated the same as the appointment of a voting majority of a governing board if the primary government performs the duties that a governing board typically would perform. This Statement also requires that the financial burden criterion in paragraph 7 of Statement No. 84, Fiduciary Activities, be applicable to only defined benefit pension plans 30 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) and defined benefit OPEB plans that are administered through trusts that meet the criteria in paragraph 3 of Statement No. 67, Financial Reporting for Pension Plans, or paragraph 3 of Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, respectively. This Statement (1) requires that a Section 457 plan be classified as either a pension plan or an other employee benefit plan depending on whether the plan meets the definition of a pension plan and (2) clarifies that Statement 84, as amended, should be applied to all arrangements organized under IRC Section 457 to determine whether those arrangements should be reported as fiduciary activities.

In June 2022, the GASB issued Statement No. 101, Compensated Absences. This statement requires that liabilities for compensated absences be recognized for leave that has not been used that is attributable to services already rendered, accumulates and is more likely than not to be used for time off or paid in cash or settled through noncash means and leave that has been used but not paid in cash or settled through noncash means. Leave that is more likely than not to be settled through conversion to defined benefit postemployment benefits should not be included in the liability for compensated absences. This Statement requires that a liability for certain types of compensated absences, including parental leave, military leave and jury duty leave, not be recognized until the leave commences. Certain salary-related payments that are directly and incrementally associated with payments for leave also should be included in the measurement of the liabilities. With respect to financial statements prepared using the current financial resources measurement focus, this Statement requires that expenditures be recognized for the amount that normally would be liquidated with expendable available financial resources. Governments are allowed to disclose the net change in the liability if identified as such in the footnotes to the financial statements.

The provisions of this Statement are effective for years beginning after December 15, 2023.

In December 2023, the GASB issued Statement No. 102, Certain Risk Disclosures. This Statement requires a government to assess whether a concentration or constraint makes a primary government, or reporting unit that reports a liability for revenue debt, vulnerable to the risk of a substantial impact and to assess whether an event or events associated with a concentration or constraint that could cause the substantial impact have occurred, have begun to occur, or are more likely than not to occur within 12 months of the date the financial statements are issued. If the criteria in the Statement have been met for a concentration or constraint, the government should disclose information in notes to financial statements in sufficient detail to enable users of financial statements understand the nature of the circumstances disclosed and the government's vulnerability to the risk of a substantial impact. The provisions of this Statement are effective for years beginning after June 15, 2024.

In April 2024, the GASB issued Statement No. 103, Financial Reporting Model Improvements. This Statement improves key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government's accountability, including 1) certain topics and disclosures in Management's Discussion and Analysis; 2) requiring the display of inflows and outflows of unusual and infrequent items to be reported separately as the last presented flow(s) of resources prior to the net change in resources flows in the government-wide, governmental fund, and proprietary fund statement of resources flows; 3) changing the definition of proprietary fund nonoperating revenues and expenses to include subsidies received and provided, contributions to permanent and term endowments, revenues and expenses related to financing, resources from the disposal of capital assets and inventory and investment income and expenses and defines operating revenues and expenses as revenue and expenses other than nonoperating revenue and expenses; 4) requires major component units to be presented separately in the reporting entity's statement of net 31 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) position and statement of activities if it does not reduce the readability of the statements; and 5) requires budgetary comparison schedules to be reported as Required Supplementary Information (RSI), requires the presentation of variances between original and final budget amounts and final budget and actual amounts in the RSI and requires the explanation of significant variances to be reported in notes to the RSI. The provisions of this Statement are effective for years beginning after June 15, 2025.

In September 2024, the GASB issued Statement No. 104, Disclosure of Certain Capital Assets.

This Statement requires lease assets recognized in accordance with GASB Statement No. 87, Leases, right-to-use assets recognized in accordance with GASB Statement No. 94, PublicPrivate and Public-Public Partnerships and Availability Payment Arrangements, subscription assets recognized in accordance with GASB Statement. No 96, Subscription-Based Information Technology Arrangements, and other intangible assets to be disclosed separately in capital assets footnote disclosures. This Statement also requires additional disclosures for capital assets held for sale. A capital asset is a capital asset held for sale if (a) the government has decided to pursue the sale of the capital asset and (b) it is probable that the sale will be finalized within one year of the financial statement date. Governments should disclose the ending historical cost and accumulated depreciation by major class of asset and the carrying amount of debt for which the assets are pledged as collateral by major class of asset held for sale under this Statement. This provisions of this Statement are effective for fiscal years beginning after June 15, 2025.

The City is currently analyzing the impact of the required implementation of these new statements.

NOTE B - CASH AND INVESTMENTS
The City follows the practice of pooling cash and investments of all funds. Cash represents cash on hand, demand deposits in the bank and amounts invested in the State of California Local Agency Investment Fund (LAIF). Cash and investments at June 30, 2021 are classified in the accompanying financial statements as follows:

Governmental Business- Fiduciary
Activities Activities Funds Total
Cash and cash equivalents $ 7,936,937 $ 1,467,290 $ 1,110,335 $ 10,514,562 Restricted cash and investments 319,620 319,620
$ 7,936,937 $ 1,467,290 $ 1,429,955 $ 10,834,182
32 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL ST A TEMENTS (Continued)
June 30, 2021
NOTE B - CASH AND INVESTMENTS (Continued)
As of June 30, 2021, the City's cash and investments consisted of the following:

Cash on hand
Deposits in financial institutions
Investments
California Local Agency Investment Fund
Certificates of deposit
Money market mutual funds
Total investments
Total cash and investments
$ 220
9,320,207
808,142
156,382
549,231
1,513,755
$10,834,182
Investment policy: The table below identifies the investment types that are authorized for the 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 trustees 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 investment policy.

Maximum
Percentage Maximum
Maximum Minimum on Dollar Investment
Maturity Rating of Portfolio in One Issuer
U.S. Treasury obligations 5 years* NIA None None
U.S. agency securities 5 years* NIA None None
Bankers acceptances 270 days AA 40% 30%
Commercial paper 180 days Al/Pl 15% 10%
Commercial paper 31 days Al/Pl 40% 10%
Time deposits 3 years* NA None None
Negotiable certificates of deposit 3 years* AA 30% None Repurchase Agreements I year NIA None None
Medium term notes 5 years AA 30% None
Money market mutual funds 5 years AA 15% 10%
Mutual funds 5 years AAA 15% 10%
Local Agency Investment Fund (LAIF) 5 years NIA None None * Maximum term unless expressly authorized by City Council and within prescribed time frames for the approval.

The City complied with the prov1s1ons of California Government Code pertaining to the types of investments held, institutions in which deposits were made and security requirements. The City will continue to monitor compliance with applicable statutes pertaining to public deposits and investments. 33 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE B - CASH AND INVESTMENTS (Continued)
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. The City's investment in LAIF has an average maturity of 291 days.
12 Months
Investment Type Total or Less
LAIF $ 808,142 $ 808,142
Certificates of deposit 156,382 156,382
Money market mutual fund 549,231 549,231
Total Investments $ 1,513,755 $ 1,513,755
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 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, other than the following provision for deposits: The California Governmental Code requires financial institutions to 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 market value of the pledgep 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 public agency deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. At June 30, 2021, the carrying amount of the City's deposits was $9,320,207 and the balance in financial institutions was $9,362,955. Of the balance in financial institutions, $426,844 was covered by federal depository insurance and $8,902,161 was covered by the pledging financial institution with assets held in a common pool for the City and other governmental agencies.

Investment in LAIF: LAIF was stated at amortized cost, which approximates fair value. The LAIF is a special fund of the California State Treasury through which local governments may pool investments.

The total fair value amount invested by all public agencies in LAIF was $193,321,015,759, which is managed by the State Treasurer. Of that amount, 2.31 % was invested in structured notes and assetbacked securities. The Local Investment Advisory Board (Board) has oversight responsibility for LAIF.

The Board consists of five members as designated by State Statute. 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.

Credit Risk: Generally, credit risk is the risk that an issue 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 as follows:
34 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE B -CASH AND INVESTMENTS (Continued)
Rating as of
Minimum Year End
Investment Type Total Rating AAA Not Rated
LAIF $ 808,142 NIA $ $ 808,142
Certificates of deposit 156,382 NIA 156,382
Money market mutual funds 549,231 AA 549,231
Total Investments $ 1,513,755 $ 549,231 $ 964,524
Fair Value Measurements: The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level I inputs are quoted prices in active markets for identical assets; level 2 inputs are significant other observable inputs; level 3 inputs are significant unobservable inputs. The City's investment in LAIF, non-negotiable certificates of deposit and money market mutual funds are not subject to fair value measurements or are measured at the net asset value of the underlying investments.

NOTE C - INTERFUND TRANSACTIONS
Current Interfund Balances
Due From Other Funds Due to Other Funds Amount
General Fund Nonmajor Governmental Funds $ 99,759
This balance resulted from the time lag between the dates that interfund goods and services are provided or reimbursable expenditures occur. All interfund receivables are expected to be repaid within the next fiscal year.

Long-Term Interfund Advances
At June 30, 2021, the funds below had made advances which were not expected to be repaid within the next year. The funds with the advance to other funds report nonspendable fund balance to indicate the amounts are not available for appropriation.

Advances to Other Funds Advances From Other Funds Amount General Fund Nonmajor Governmental Funds $ 662,453 (a)
Measure M Fund General Fund 339,521 (b)
Local Traffic Mitigation Fund General Fund 180,000 (c)
Sewer Enterprise Fund General Fund 307,955 (d)
Nonmajor Governmental Funds General Fund 721,155 (e)
Nonmajor Governmental Funds 864,804 (f)
$ 3:075:888
35 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL ST A TEMENTS (Continued)
June 30, 2021
NOTE C - INTERFUND TRANSACTIONS (Continued)
(a) The General Fund advanced $375,000 to the Governmental Impact Fees Fund and $287,453 to the Fire Services Impact Fees Fund to fund construction and expansion of capital facilities. A resolution approved on June 2, 2015 indicated reimbursement from the General Plan Impact Fees Fund and Fire Impact Fees Fund is expected to be made from future development impact fees. (b) The Measure M Fund advanced $364,107 to the General Fund to cover the structural deficit in the General Fund. A resolution approved on December 6, 2011 indicates that total amount of advanced monies owed to the Measure M Fund will be repaid on a semi-annual basis over the next ten years at an interest rate of 1% per annum. As of June 30, 2021, $24,587 was paid on the advance and the outstanding balance was $339,521.
(c) On October 2, 2018, $180,000 was advanced from the Local Traffic Mitigation Fund to the General Fund to cover a legal settlement. Currently no repayment schedule has been approved by the City Council to reimburse the Traffic Mitigation Fund.
(d) On June 12, 2014 the Sewer Enterprise Fund advanced $244,800 to the General Fund to be reimbursed by the General Fund when the Howard Property Trust provides sewer connection fee credits and/or annexation fees per the agreement between the City and Howard Property Trust. Also, $69,155 of Amador Regional Sanitation Agency Funds were transferred by the Sewer Fund to the General Fund to be repaid as funds become available per a resolution approved on June 2, 2015. As of June 30, 2021, $5,000 was paid on the advance and the outstanding balance was $63,155. (e) Various nonmajor governmental funds advanced $771,586 to the General Fund as follows:
(1) A resolution approved June 2, 2015 indicated $208,230 was advanced to the General Fund from the Gas Tax Fund to cover the structural deficit in the General Fund, which is subject to interest payments at the LAIF yield. As of June 30, 2021, $15,209 of payments were made on the advance and the outstanding balance was $196,021.
(2) $563,356 was advanced to the General Fund to cover the City's structural deficit in the General Fund from the Transportation Development Act Fund. A resolution adopted on December 6, 2011 indicates the total amount of advanced monies owed to the City's Transportation Development Act Fund will be repaid on a semi-annual basis over the next ten years at the LAIF yield. As of June 30, 2021, $38,223 was paid on the advance and the outstanding balance was $525,133.
(f) Various nonmajor governmental funds advanced $864,804 to other nonmajor governmental funds as follows:
(1) A resolution approved June 2, 2015 indicated the Gas Tax Fund advanced $43,000 to Governmental Impact Fees Fund to fund a structural deficit the Fund. (2) A resolution approved June 2, 2015 indicated the Police Services Impact Fees Fund advanced $180,000 to the Governmental Impact Fees Fund and $616,804 to the Fire Services Impact Fees Fund to fund fire station construction.
(3) A resolution approved June 2, 2015 indicated the Governmental Impact Fees Fund advanced $25,000 to Fire Services Fees Impact Fund to fund fire station construction. 36 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021

NOTE D - LOANS RECEIVABLE
At June 30, 2021, the City had the following loans receivable outstanding:

HOME Program
HOME Program
CDBG First Time Home Buyer
Nonmajor Governmental Funds
Loans, net
$ 918,272
259,908
51,561
$ 1,229,741
The City provides loans to qualified first time buyers through the federally funded HOME Program.

Under this program, principal and interest payments are deferred until the loan is refinanced or title to the property changes. These loans carry a 2% or 3% interest rate with a maturity of 30 years.

CDBG First Time Home Buyer
The City administers a First Time Homebuyer Loan Program that provides low interest rate second mortgage loans to eligible home buyers to assist in the purchase of a home. Loans carry interest at 3% or are interest free. Funding is provided through the Community Development Block Grant Program.

CDBG Housing Rehabilitation Program
The City administers a Housing Rehabilitation Loan Program using the federal Housing and Community Development Act funds. Under this program, residents with incomes below a certain level are eligible to receive low interest loans secured by deeds of trust for rehabilitation of their homes. These loans carry interest rates of 2% or 3% and are generally due upon transfer of the home or refinancing. 37 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021

NOTE E - CAPITAL ASSETS
Governmental capital assets activity for the year ended June 30, 2021 was as follows:

Balance at Balance at
June 30, 2020 Additions Retirements Transfers June 30, 2021 Capital assets, not being depreciated:

Land $ 29,696,609 $ $
- $ $ 29,696,609
Construction in progress 23,665 61,843 85,508
Total capital assets,
not being depreciated 29,720,274 61,843 29,782,117
Capital assets, being depreciated:

Buildings and improvements 3,395,120 97,650 3,492,770
Site improvements 1,174,798 283,460 1,458,258
Vehicles and equipment 3,028,715 187,269 3,215,984
Infrastructure 2,959,806 2,959,806
Total capital assets,
being depreciated 10,558,439 568,379 11,126,818
Less accumulated depreciation for:

Buildings and improvements (1,594,305) (71,210) (1,665,515) Site improvements (741,057) (53,217) (794,274)
Vehicles and equipment (2,324,132) (159,409) (2,483,541) Infrastructure !1,512,5862 !133,706} !1,646,2922
Total accumulated depreciation !6,172,080} {417,542) (6,589,622) Capital assets being
depreciated, net 4,386,359 150,837 4,537 196

GOVERNMENTAL ACTIVITIES
CAPITAL ASSETS, NET $ 34,106,633 $ 212,680 $ $ $ 34,319,313 Depreciation expense for governmental capital assets was charged to functions as follows:

General governmental $ 51,044
Public safety 163,811
Public works 93,435
Parks 109,252
Total governmental activities depreciation expense $ 417,542 38 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE E - CAPITAL ASSETS (Continued)
Business-type capital assets activities for the year ended June 30, 2021 was as follows:

Balance at Balance at
June 30, 2020 Additions Retirements Transfers June 302 2021 Capital assets, not being depreciated:

Land $ 3,873,444 $ $ $ $ 3,873,444
Construction in progress 12
852,948 1,852,948
Total capital assets,
not being depreciated 5,726,392 5,726,392
Capital assets, being depreciated:

Buildings and improvements 1,460,112 1,460,112
Site improvements 446,396 446,396
Vehicles and equipment 705,219 705,219
Infrastructure 10,695,753 102
695,753
Total capital assets,
being depreciated 132
307,480 13,3072
480
Less accumulated depreciation for:

Buildings and improvements (943,825) (35,756) (979,581) Site improvements (397,996) (4,400) (402,396)
Vehicles and equipment (571,505) (24,601) (596,106)
Infrastructure {3,387,657) {2842
006) p,671,663)
Total accumulated depreciation {5,300,983) {348,763) (5,649,746) Capital assets being
depreciated, net 8,006,497 (348,763) 7,657,734

BUSINESS-TYPE ACTIVITIES
CAPITAL ASSETS, NET $ 13,732,889 $ (348,763) $ $ $ 13,384,126

NOTE F - LONG-TERM LIABILITIES
Long-term liability activity for the year ended June 30, 2021 was as follows:

Balance Balance Due Within
June 302 2020 Additions Reductions June 30, 2021 One Year Governmental Activities:

Note payable $ 7,733 $ . $ (7,733) $ . $
Firehouse loan 292,862 (31,062) 261,800 32,295
Compensated absences 148,460 223,933 (85,827) 286,566 85,827 Pension liability 2,551,806 9,643 2,561,449
OPEB liability 1,2862
564 183,573 1470,137
Governmental activities
long-term liabilities $ 4,287,425 $ 4172
149 $ (124,622) $ 4,579,952 $ 118,122
Business-Type Activities:

I - Bank Installment loan $ 2,765,609 $ . $ (87,413) $ 2,678,196 $ 89,441 Compensated absences 10,339 5,150 (64) 15,425 64
Pension liability 246,754 166,684 413,438
OPEB liability 90 991 147 936 2382
927
Business-type activities
long-term liabilities $ 3,113,693 $ 319,770 $ (87z477) $ 3,345,986 $ 89,505 39 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL ST A TEMENTS (Continued)
June 30, 2021
NOTE F - LONG-TERM LIABILITIES (Continued)
Long-term debt of the City's governmental activities consists of the following as of June 30, 2021:

Note Payable - Direct Borrowing: On June 6, 2018 the City received a loan from American River Bank in the amount of $55,000 to purchase a commercial lawn mower for City parks, which is secured by the lawn mower. Payments of $1,048 are due quarterly with interest at 5.06% from September 25, 2018 to June 25, 2023. On January 1, 2019, the City made an additional principal payment of $25,000 resulting in a final payment due on March 25, 2021.

Firehouse Loan - Direct Borrowing: On August 28, 2008 the City entered into a loan agreement with Calease Public Funding Corporation in the principal amount of $560,000 to partially finance the construction of a new firehouse. The loan is payable in monthly instalments of $3,494 through August 28, 2028 at 3.9%. The City has the option to prepay the loan by paying all payments then due (including accrued interest, if any) plus the termination value as stipulated in the agreement. Upon default, the lender may call all payments immediately due and payable. Delinquent payments are subject to a default interest rate of the lesser of the highest rate permitted by law or 12%.

Payments on the Firehouse Loan are due as follows:

Fiscal Year Ended June 30 Princieal Interest Total
2022 $ 32,295 $ 9,637 $ 41,932
2023 33,577 8,355 41,932
2024 34,910 7,022 41,932
2025 36,296 5,636 41,932
2026 37,738 4,194 41,932
2027-2029 86,984 3,868 90,852
Totals $ 261,800 $ 38,712 $ 300,512
Long-term debt of the City's business-type activities consists of the following as of June 30, 2021:

Installment Sale Agreement- Direct Borrowing: On September 1, 2013, the City entered into an instalment sale agreement with the California Infrastructure and Economic Development Bank to borrow $3,250,000 for use on the City's Wastewater Compliance Project. The agreement is secured by a pledge of the net sewer enterprise system revenues. The agreement requires the net sewer enterprise system revenues to equal 110% of the Installment Sale Agreement debt service payments and at least 100% of all debt service payments, including subordinate debt. Principal payments ranging from $76,175 to $148,138 are due yearly on August 1 and interest payments ranging from $1,533 to $34,315 are due on February 1 and August 1 through August 1, 2043 at 2.07%. Upon default, the lender may call all payments immediately due and payable. Delinquent payments are subject to a default interest rate of the lesser of the highest rate permitted by law or 12%.
40 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL ST A TEMENTS (Continued)
June 30, 2021
NOTE F - LONG-TERM LIABILITIES (Continued)
The following is the amortization schedule for this loan:

Fiscal Year Ended June 30 Princieal Interest Total
2022 $ 89,441 $ 54,513 $ 143,954
2023 91,516 52,640 144,156
2024 93,639 50,724 144,362
2025 95,811 48,763 144,574
2026 98,034 46,757 144,791
2027-2031 525,360 202,021 727,381
2032-2036 589,195 144,403 733,598
2037-2041 660,788 79,785 740,573
2042-2044 434,413 13,626 448,039
Totals $2,678,196 $ 693,232 $ 3,371,428
Pledged Revenue: The City has pledged net sewer enterprise system revenue to repay the $3,250,000 Installment Sale Agreement through August 1, 2043. Annual debt service principal and interest payments are expected to require less than 90% of net sewer enterprise system revenues. Total remaining principal and interest payments are disclosed in the table above. Total cash basis principal and interest payments made during the year ended June 30, 2021 were $143,756 and net sewer enterprise system revenues were $608,404.

NOTE G - CONDUIT DEBT
During the year ended June 30, 1990, the City oflone created two Community Facilities Districts (CFDs) that issued conduit debt. The City Council and management are responsible for the administration of the Community Facilities Districts formed under the provisions of Mello-Roos, but the City is not obligated to repay the special assessment debt issued by the CFDs. On August 16, 2006, the CFO No. 2005-1 and 2005-2IA No. 1 and 2005-2IA No. 3 of the City of Ione 2006 Special Tax Refunding Bonds were issued to refund 1989-1 and 1989-2 Bonds. The 2006 Bonds are payable solely from special tax revenues collected by the CFDs. The City has no direct or implied obligation to repay the conduit debt.

The amount of the special assessment debt with no City commitment outstanding at June 30, 2021, was as follows:
2018 Special Tax Refunding Bonds (Community Facilities
District 2005-2, Improvement Area No. 1)
2006 Special Tax Refundning Bonds (Community Facilities District 2005-2, Improvement Area No.3)
Total
$ 2,499,970
3,210,000
$ 5,709,970
CFO 2005-2 No. 3 redeemed principal amounts of the 2026 Bonds on September 1, 2021 and March 1, 2024, respectively. The outstanding principal balance after the second redemption on March 1, 2024 was $1,100,000
41 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021

NOTE H - PENSION PLAN AND DEFERRED COMPENSATION PLANS
A. General Information about the Defined Benefit Pension Plan Plan Description
All qualified permanent and probationary employees are eligible to participate in the City's Cost-Sharing Multiple Employer Defined Benefit Pension Plan (the Plan or PERFC) administered by the California Public Employees' Retirement System (CalPERS). PERFC consists of a miscellaneous risk pool and a safety risk pool, which are comprised of the following rate plans:
• Miscellaneous Rate Plan
• Miscellaneous Second Tier Rate Plan
• PEPRA Miscellaneous Rate Plan
• Safety Rate Plan
• Safety Second Tier Rate Plan
• PEPRA Safety Police Plan
Although one Plan exists, CalPERS provides the information separately for the Miscellaneous and Safety Risk Pools and the information is presented separately below where available. Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website at www.calpers.ca.gov 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 (52 for PEPRA Miscellaneous Plan) with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 5 years of service. The death benefit is one of the following: the 1959 Survivor Benefit level 4, 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 Plan's provisions and benefits in effect at June 30, 2021, are summarized as follows:

Miscellaneous PEPRA
Miscellaneous Second Tier Miscellaneous
Rate Plan Rate Plan Rate Plan
Prior to August 13, 2011 to On or after
Hire date Ausust 13, 2011 December 31, 2012 Janu!!!i: 1, 2013 Benefit formula ( at full retirement) 2.5%@55 2.0%@55 2.0%@62 Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 -55 50-63 52 -67
Monthly benefits, as a% of eligible compensation 2.0o/oto 2.5% 1.426% to 2.418% 1.0% to 2.5% Required employee contribution rates 0.00% 7.00% 6.75%
Required employer contribution rates 0.00% 8.794% 7.732% No employee or employer contributions are required for the Miscellaneous Rate Plan due to the City no longer having any active participants in the plan. The City continues to make unfunded liability payments to the rate plan.
42 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE H - PENSION PLAN AND DEFERRED COMPENSATION PLANS (Continued) Safety PEPRA
Safety Second Tier Safety
Rate Plan Rate Plan Rate Plan
Prior to August 13, 2011 to On or after
Au�ust 13, 2011 December 31, 2012 Janu!!!! 1, 2013
Benefit fonnula (at full retirement) 3.0%@50 3.0%@55 2.7%@57 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 50 -55 50 • 55 50 • 57
Monthly benefits, as a% of eligible compensation 3.00% 2.40%to 3.00% 2.00% to 2.70% Required employee contribution rates 7.00%-9.00% 9.00% 10.00%-13.00% Required employer contribution rates 14.81 %-22.437% 20.585% 11.114%-13.044% All rate plans except the PEPRA rate plans are closed to new members that are not already CalPERS participants. All miscellaneous rate plans are combined and reported below as the Miscellaneous Risk Pool and all safety rate plans are combined and reported below as the Safety Risk Pool.

Contributions: Section 20814(c) of the California Public Employees' Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the risk pools are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

For the year ended June 30, 2021, the contributions recognized as part of pension expense for each risk pool were as follows:

Miscellaneous
Risk Pool
Safety
Risk Pool Total
Contributions - employer $ 152,294 $ 249,076 $ 401,370
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources As of June 30, 2021, the City reported a net pension liability for its proportionate share of the net pension liability of each risk pool as follows:

Miscellaneous Risk Pool
Safety Risk Pool
Total Net Pension Liability
Financial Statement Classification:

Governmental Activities
Business -type Activities
Total Net Pension Liability
43 Proportionate
Share of Net
Pension Liabili!X
$ 1,279,410
1,695,477
$ 2,974,887
$ 2,561,449
413,438
$ 2,974,887

CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE H - PENSION PLAN AND DEFERRED COMPENSATION PLANS (Continued) The City's net pension liability for each risk pool is measured as the proportionate share of the net pension liability. The net pension liability of each risk pool is measured as of June 30, 2020, and the total pension liability for each risk pool used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2019 rolled forward to June 30, 2020 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 risk pool relative to the projected contributions of all participating employers, actuarially determined. The City's proportionate share of the net pension liability for each risk pool as of June 30, 2021 and 2020 from the measurement date as of the previous year-end were as follows:

Proportion - June 30, 2020
Proportion - June 30, 2021
Change - Increase (Decrease)
Miscellaneous
Risk Pool

0.03047%

0.03033%
-0.00014%
Safety
Risk Pool

0.02529%

0.02545%

0.00016%
Total

0.02731%

0.02734%

0.00003%
For the year ended June 30, 2021, the City recognized pension expense of $458,805 for both risk pools combined. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to each risk pool and combined from the following sources:

Pension contributions subsequent to measurement date
Differences between actual and expected experience
Changes in assumptions
Differences between the employer's contributions
and the employer's proportionate share of contributions Change in employer's proportion
Net differences between projected and actual earnings
on plan investments
Total
Financial Statement Classification:

Governmental Activities
Business-type Activities
Total
44 Total
Deferred Deferred
Outflows Inflows
of Resources of Resources
$ 401,370 $
197,407
68,093
8,069
74,857
$ 749,796
$ 664,390
85,406
$ 749,796
(14,773)
(451)
(84,246)
$ (99,470)
$ (89,920)
(9,550)
$ (99,470)

CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE H - PENSION PLAN AND DEFERRED COMPENSATION PLANS (Continued) The amount reported as deferred outflows of resources related to contributions subsequent to the measurement date above will be recognized as a reduction of the net pension liability in the next fiscal year. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to the risk pools will be recognized as pension expense over the expected average remaining service life of participants of 3.8 years or over 5 years for the net differences between projected and actual earnings on plan investments as follows:

Year Ended
June 30 Total
2022 $ 33,885
2023 82,261
2024 70,642
2025 38,065
2026 107812
Thereafter (83,709)
$ 248,956
Actuarial Assumptions: The total pension liabilities in the June 30, 2019, actuarial valuations for each risk pool was determined using the following actuarial assumptions:

Valuation Date
Measurement Date
Actuarial Cost Method
Amortization Method
Asset Valuation Method
Actuarial Assumptions:

Discount Rate
Inflation
Payroll Growth
Projected Salary Increase
Investment Rate of Return
Mortality
June 30, 2019
June 30, 2020
Entry-Age Normal Cost Method
Level Percent of Payroll
Market Value

7.15%

2.50%

2.75%

0.4% to 8.5% Miscellaneous and 0.97% to 17% Safety,
depending on entry age and service

7.15%
Derived using CalPERS membership data for all funds
The mortality table used was developed based on CalPERS specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016. For more details on this table, refer to the December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015). All other actuarial assumptions used in the valuation were based on the results of an actuarial experience study for the period from 1997 to 2015, including updates to salary increase, mortality and retirement rates. The Experience Study Report can be found on Cal PERS' website under Forms and Publications.

Discount Rate: The discount rate used to measure the total pension liability was 7.15% in the June 30, 2020 accounting valuation. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that 45 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE H - PENSION PLAN AND DEFERRED COMPENSATION PLANS (Continued) 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 able to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return of plan investments was applied to all periods of projected payments to determine the total pension liability.

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

In determining the long-term expected rate of return, staff considered both short-term and long-term market return expectations as well as the expected pension fund cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the funds' asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11- 60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated. 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 adjusted to account for administrative expenses.

The table below reflects the long-term expected real rate of return by asset class for each rate plan as of the measurement date. 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.

New Strategic Real Return
Asset Class Allocation Years 1 - lO(a)
Global equity 50.0% 4.80%
Fixed income 28.0% 1.00%
Inflation assets 0.0% 0.77%
Private equity 8.0% 6.30%
Real assets 13.0% 3.75%
Liquidity 1.0% 0.00%
Total 100.0%
(a) An expected inflation of 2.0% used for this period. (b) An expected inflation of 2.92% used for this period.

Real Return
Years ll(b)

5.98%

2.62%

1.81%

7.23%

4.93%
-0.92%
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate: The following presents the City's proportionate share of the net pension liability for each risk pool, calculated using the discount rate for each risk pool, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate that is I -percentage point lower or !­ percentage point higher than the current rate:
46 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL ST A TEMENTS (Continued)
June 30, 2021
NOTE H - PENSION PLAN AND DEFERRED COMPENSATION PLANS (Continued) Miscellaneous Safety
Risk Pool Risk Pool Total
1% Decrease 6.15%
Net Pension Liability $ 1,809,669 $ 2,479,652 $ 4,289,321 Current Discount Rate 7.15%
Net Pension Liability $ 1,279,410 $ 1,695,477 $ 2,974,887 1% Increase 8.15%
Net Pension Liability $ 841,273 $ 1,051,988 $ 1,893,261 Pension Plan Fiduciary Net Position: Detailed information about each risk pool's fiduciary net position is available in the separately issued CalPERS financial reports.

C. Payable to the Pension Plan
There were no significant payables to the Plan at June 30, 2021.

D. Deferred Compensation Plan
City employees may defer a portion of their compensation under a City sponsored deferred compensation plan created in accordance with the Internal Revenue Service Code Section 457. Under this plan, participants are not taxed on the deferred portion of their compensation until distributed; distributions are defined under the plan. The contribution is made by the participant and the City does not match any portion of the contribution. The City does make contributions to certain management employee deferred compensation accounts as authorized under individual employment contracts. The plan trustee is the California Public Retirement System.

The laws governing deferred compensation plans requires plan assets to be held in trust for the exclusive benefit of plan participants and their beneficiaries. Since the assets held under this plan are not the City's property and are not subject to claims by general creditors of the City, they have been excluded from these financial statements.

NOTE I - OTHER POSTEMPLOYMENT BENEFITS (OPEB)
General Information about the OPEB Plan: The City offers a single employer defined benefit OPEB plan (Plan) to eligible employees and their dependents under a City Council Resolution. Health insurance benefits are provided by CalPERS under the Public Employees' Medical and Hospital Care Act (PEMHCA). The City pays the benefits described in the Plan Description paragraph below. The City also pays the CalPERS percent of premiums administrative fee. The City does not offer vision, dental or life insurance benefits to retirees. No publicly available financial statements are available for the Plan.

In September 2022, the City Council approved participation in the Public Agency Retirement Solutions (PARS) Post-Employment Benefits Trust Program, allowing the City to contribute funds to a trust fund for OPEB benefits.

Plan Description: The City of Jone's Post-Retirement Healthcare Plan is an agent multiple employer defined benefit healthcare plan administered by CalPERS. CalPERS provides medical insurance benefits only to eligible retirees and their eligible dependents. The City approved post-retirement health insurance 47 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL ST A TEMENTS (Continued)
June 30, 2021
NOTE I - OTHER POSTEMPLOYMENT BENEFITS (OPEB) (Continued) benefits for all of its employees under the Public Employees' Medical and Hospital Care Act (PEMHCA).

Active employees are entitled to receive benefits after required service of five years if they retire from active City service. Employees hired prior to July 1, 2019: The City will reimburse the retiree for elected coverage (employee only, employee plus one or employee plus family) up to a cap of $1,400 for Police Department employees and $1,250 for all other employees. After the retiree's death, the City continues to cover a percentage of the cost of spousal supplemental or medical premiums that ranges from 50% after 5 years of services up to 100% after 20 years of service. Employees hired on or after July 1, 2019: The City will pay the CalPERS statutory minimum, will deduct the balance of premiums from the retiree's retirement payment and does not cover the cost of any spousal supplemental or medical premiums. The CalPERS statutory minimum was $143 for the year ended June 30, 2021. For employees who retired directly from the City prior to July 1, 2019 under CalPERS, the retiree receives a benefit up to a specified cap per month towards paying retiree medical premiums. The cap increased $50 per year under the unequal method until 2020 when it reached $1,000.

Funding Policy: As of June 30, 2021 the City Council has not adopted a funding policy. The City is on the pay as you go basis for paying the OPEB benefits. No benefits are held in a trust that meets the criteria! in GASB 75, paragraph 4.

Employees Covered By Benefit Terms: At the measurement date of June 30, 2019, the following employees were covered by the benefit terms:

Inactive plan members and beneficiaries currently receiving benefit payments Active plan members
5 12
Total 17
Contributions: The City Council has the authority to establish and amend contribution requirements of the City and employees under its municipal code and employment agreements. The total City contributions, on the pay as you go basis, for the year ended June 30, 2021 was $37,379 plus an implied subsidy payment of$8,212 for total contributions of$45,591.

Net OPEB Liability: The City's OPEB liability was measured as of June 30, 2020, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation at July 1, 2019.

At June 30, 2021 the City reported a net OPEB liability of$1,709,064.

Actuarial Assumptions: The total OPEB liability in the actuarial valuation was determined using the following actuarial assumptions:

Valuation date
Measurement date
Actuarial cost method
Actuarial assumptions:

Discount rate
Salary increases
Inflation
Healthcare cost trend rate
Investment rate of return
July 1, 2019
June 30, 2020
Entry-age normal cost method

2.45%

3.00%

3.00%

5.00% for 2023, 5.20% for 2024-2069 and 4% for 2070 and later years. Medicare ages: 4.0% for all years.

NIA
48 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE I - OTHER POSTEMPLOYMENT BENEFITS (OPEB) (Continued) Pre-retirement mortality was determined using RP-2014 Employee Mortality, without projection. Postretirement mortality was determined using RP-2014 Healthy Annuitant Mortality, without projection.

Actuarial assumptions used in the valuation were based on a review of plan experience during the period September 1, 2016 to June 30, 2017.

Change in Assumptions: The discount rate at the June 30, 2020 measurement date was changed from

3. 13% to 2.45%.

Discount Rate: The discount rate used to measure the total OPEB liability was 2.45%, which was the Fidelity GO AA 20 Years Municipal Index rate. The projection of cash flows used to determine the discount rate assumed the City's contributions will continue based upon the current OPEB funding policy. Based on those assumptions, there will be no fiduciary net position available to make future benefit payments.

Changes in the Net OPEB Liability: The table below shows the changes in the total OPEB liability, the Plan Fiduciary Net Position (i.e. fair value of Plan assets), and the net OPEB liability during the measurement period.

Increase (Decrease)
Total OPEB Plan Fiduciary Net OPEB
Liabili� Net Position Liability
Balance at June 30, 2020 $ 1,377,555 $ $ 1,377,555
Changes in the year:

Service cost 179,554 179,554
Interest on the OPEB liability 48,182 48,182
Changes in benefit terms
Difference between expected
and actual experience
Change in assumptions 139,525 139,525
Contributions 35,752 (35,752)
Benefit payments (35,752) (35,752)
Net changes 331,509 331,509
Balance at June 30, 2021 $ 1,709,064 $ $ 1,709,064
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate: The following presents the City's share of the net OPEB liability if it were calculated using a discount rate that is I-percentage point lower or I-percentage point higher than the current rate:

Net OPEB liability
1% Decrease

1.45%
Discount Rate

2.45%
1% Increase

3.45%
$ 1,949,338 $ 1,709,064 $ 1,509,595
Sensitivity of the Net OPEB Liability to Changes in the Health Care Trend Rates: The following presents the net OPEB liability of the City if it were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate:
49 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE I - OTHER POSTEMPLOYMENT BENEFITS (OPEB) (Continued) Current Healthcare
l % Decrease Trend Rate l % Increase
Net OPEB liability $ 1,572,125 $ 1,709,064 $ 1,834,915
OPEB Expense and Deferred Outflows and Deferred Inflows of Resources Related to OPEB: For the fiscal year ended June 30, 2021, the City recognized OPEB expense of $31,565. OPEB expense represents the change in the net OPEB liability during the measurement period, adjusted for actual contributions and the deferred recognition of changes in investment gain/loss, and actuarial assumptions or methods. At June 30, 2021, the City reported deferred outflows and inflows of resources related to OPEB from the following sources:

Changes in assumptions
Difference between expected and actual experience
City contributions subsequent to measurement date
Total
Deferred
Outflows
of Resources
$ 119,593
45,591
$ 165,184
Deferred
Inflows
of Resources
$ (307,629)
(754,798)
$ (1,062,427)
The deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability in the following fiscal year. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense over the 7 .0-year remaining service life of participants as follows:

Year Ended June 30
2022 $ (196,171)
2023 (196,171)
2024 (196,171)
2025 (196,171)
2025 (178,083)
Thereafter 19,933
$ (942,834)
Payable to the OPEB Plan: There were no payables to the OPEB Plan at June 30, 2021.

NOTE J - INSURANCE
The City is a member of the Northern California Cities Self Insurance Fund (NCCSIF) along with twenty other northern California cities. The NCCSIF is a joint powers authority (JPA) organized in accordance with Article I, Chapter 5, Division 7, Title I of the California Government Fund Programs. The purpose is to create a common pool of funds to be used to meet obligations of the parties to provide workers' compensation benefits for their employees and to provide excess liability insurance. The NCCSIF provides claims processing administrative services, risk management services and actuarial studies. A member from each city governs the NCCSIF. The City Council members do not have significant oversight 50 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE J - INSURANCE (Continued)
responsibility, since they evenly share all factors of responsibility with the other cities. The City does not retain the risk of loss. However, ultimate liability for payment of claims and insurance premiums resides with member cities. The NCCSIF is empowered to make supplemental assessments as needed to eliminate deficit positions of member cities. If the JP A becomes insolvent, the City is responsible only to the extent of any deficiency in its equity balance.

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

A provision of inflation is implicit in the calculation of estimated future claims costs. Adjustments to claims liabilities are charged or credited to expense in the periods in which they are made.

Settlements have not exceeded the insurance coverage for the past three fiscal years. There have not been any significant reductions in insurance coverage over the prior year. The audited financial statements of the JPA are available at the NCCSIF's office.

The City's insurance coverage and the respective coverage providers are as follows:

Amount Covera0e Provider
LJABILID' CLAIMS:
$0 - $50,000
50,00 I - 500,000
500,00 I - 40,000,000
Self-insured
Northern California Cities Self-Insurance Fund
California Joint Powers Risk Management Authority
PROPERD' CLAIMS (INCLUDES VEHICLE):
$0 - $5,000 Self-insured
5,001 - 1,000,000,000 Commercial insurance
PROPERD' CLAIMS - BOJLER AND MACHINERY:

FLOOD
$0 - $2,500 Self-insured
2,50 l - 100,000,000 Commercial insurance
$0 - $100.000-250,000 Self-insured
250,000 - 10,000,000 Commercial insurance
WORKERS' COMPENSATION:
$0 • $100,000 Self-insured
I 00,00 I - 500,000 Northern California Cities Self-Insurance Fund 500,001 - 5,000,000 California State Association of Counties Excess Insurance CYBER
$0 • $3,000,000 Commercial insurance
Payment Source
Banking layer
Shared risk pool
Shared risk pool
Banking layer
Shared risk pool
Banking layer
Shared risk pool
Banking layer
Shared risk pool
Banking layer
Shared risk pool
Shared risk pool
Shared risk pool

CRIME (INCLUDES THEFT, FORGERY, COMPUTER FRAUD AND FUNDS TRANSFER FRAUD) $0 - $5,000 Self-insured Banking layer
5,00 I - 3,000,000 Commercial insurance Shared risk pool

POLLUTION
$0 - $10,000,000 Commercial insurance

DEADLY WEAPONS RESPONSE
$0 - $10,000 Self-insured
10,00 I - 500,000 Commercial insurance
51 Shared risk pool
Banking layer
Shared risk pool

CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL ST A TEMENTS (Continued)
June 30, 2021

NOTE K - COMMITMENTS AND CONTINGENCIES
Grant Contingency: The City participates in various federal and state assisted grant programs. These programs are subject to program compliance audits by the grantors. The amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time, although the City expects such amounts, if any, to be immaterial.

Legal Contingencies: The City is party to various claims, legal actions and complaints that arise in the normal operation of business. Management and the City's legal counsel believe that there are no material loss contingencies that would have a material adverse impact on the financial position of the City.

Golf Course Lease Receivable: On July 30th, 1990, the City entered into an agreement with Portlock International to lease the City owned property for the operation of a public golf course. The term of the lease is fifty-five years commencing in June 1994. The rent is due as follows: years 6 to IO is 1%, years 11 to 15 is 2%, years 16 to 20 is 3% and years 21 to 55 is 4% of gross revenue from the operation of the golf course, clubhouse, pro shop, driving range and other golf course facilities with a minimum annual rent of $43,000. Under this agreement the City received $37,000 of lease revenue during the year ended June 30, 2020. The agreement also states that lessee will pay the City the greater of $50,000 or 1 % of the sales price, if the lessee assigns its leasehold interest to a third party.

Revenue Limitations Imposed by California Proposition 218: Proposition 218, which was approved by the voters in November 1996, regulates the City's ability to impose, increase, and extend taxes and assessments. Any new increase or extended taxes and assessments subject to the provisions of Proposition 218, requires voter approval before they can be implemented. Additionally, Proposition 218 provides that these taxes and assessments are subject to voter initiative and may be rescinded in the future years by the voters.

Sewer Plant Cease-and-Desist Order: On April 8, 2011, the Central Valley Regional Water Quality Control Board (the Board) issued a Cease-and-Desist Order (the "Order") requiring the City to take certain actions to address violations of waste discharge requirements related to operations of the City's wastewater treatment facilities. The Order requires the City to take actions to correct violations in accordance with a specified timeframe. If the City fails to meet the requirements of the Order, the Board has the authority to impose fines and penalties. No fines or penalties have been assessed under the Order through year-end and the City believes it has addressed all violations and is waiting for the Board to accept the City's corrective actions.

Contract Commitment: On July 1, 2013, the City entered into an agreement with the PERC Water Corporation for the operation and maintenance of the Wastewater Treatment Facility, the Tertiary Treatment Facility and the Sewer Collection System owned by the City. The agreement is effective for four years and may be extended for three additional two-year periods. The monthly cost for the year ended June 30, 2020 was $32,871 and is adjusted annually for inflation. The agreement was extended through June 30, 2023 on May 18, 2021 for a total cost of approximately $422,000 per year.

Solar Energy Power Commitment: On December 4, 2019, the City approved a solar energy power purchase agreement with IW Solar, LLC, to install, finance, own or control and operate a solar energy generation facility within the City to provide power to the wastewater plant. The initial term is 25 years with three additional 5-year automatic extensions unless terminated by the City. Under the agreement the City would purchase 100% of the energy output from the solar generation facility for the term of the agreement for a fixed rate of $0.1275/kWh. The City has the option to purchase the solar generation 52 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE K - COMMITMENTS AND CONTINGENCIES (Continued)
facility from IW Solar, LLC at the 101
\ 15th and last year of the initial or extension term anniversary date of operation. The purchase price is the greater of the fair value of the solar generation facility based on an independent appraisal or a buyout price equal to 120% of the remaining debt used to finance the solar generation facility. If the City defaults under the agreement, the City is required to pay IW Solar, LLC the greater of the termination value specified in the contract plus removal costs or the difference between the contract amount expected to be paid by the City under the agreement over the initial term and the actual revenues received from the of the system's output. The termination value begins at $1.5 million and declines to $816,962 in year 25.

Development Agreements: The City collects impact fees under development agreements to reimburse the City for estimated financial impacts of the development on the City's police, fire, parks, streets, administration and sewer infrastructure. These fees are restricted for the related activities as reported in capital projects funds and the Sewer Fund. The fees are contractually determined, and it is not certain that the fees will be sufficient to make the necessary improvements to the related infrastructure.

Contingent Revenue: The City has initiated litigation to force payment of $39,522 owed to the City for nonpayment of rent on the Ed Hughes Memorial Arena during the COVID pandemic. Under GASB Statement No. 62, this amount is considered contingent revenue that should be recognized when the contingency is resolved. The amount will be recognized if the City prevails in the litigation and receives payment of the amount due.

NOTE L - RELATED PARTY TRANSACTIONS
A member of the City Council is in a management position of a local golf course. The City provides tertiary water to the golf course for a contractual rate of $70,000 per year under an agreement approved prior to the Council member being hired by the golf course. The City Council approved a credit of these charges of $21,467 in November 2021 due to delivering less water in fiscal 2020 and 2021 than in previous fiscal years. The City also leases land to the golf course as described in Note K. The Council member has recused himself from voting on any transaction affecting the golf course.

NOTE M - SUBSEQUENT EVENTS
Significant contracts and agreements approved subsequent to June 30, 2021 include the following:
• The City was allocated $2,049,648 of American Rescue Plan Act funding from the federal government that was received in two installments during the years ended June 30, 2022 and 2023.

Eligible uses include responding to the COVID-19 public health emergency or its negative financial impacts, including assistance to households, small businesses, and nonprofits, or aid to impacted industries; responding to workers performing essential work by providing premium pay to eligible workers; for the provision of government services to the extent of the reduction in revenue; and to make investments in water, sewer, or broadband infrastructure. The City Council . approved a spending plan as identified by the Ad Hoc committee during the year ended June 30, 2022.
• On July 20, 2021, the City approved a project to maintain and rehabilitate a portion of West Marlette Street using Senate Bill 1 (SB-I) Road Repair and Accountability Act of 2017 funding of$156,182 awarded to the City.
53 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE M - SUBSEQUENT EVENTS (Continued)
• On September 7, 2021, the City approved $38,200 of awards to local businesses from a $63,000 Community Development Block Grant program - Coronavirus, Aid Relief, Economic Security Act (CDBG-Vl) award received by the City.
• On October 20, 2021, a contract was approved to repair and install a urethane roof on E.B. Hall for $97,000.
• On December 7, 2021, a contract was approved for engineering design services for the Wastewater and Tertiary Treatment Plants Interconnection Piping Project for $113,293. • On December 22, 2021 the City purchased a building at 17 East Main Street for $297,000 that will allow the expansion of the City Hall. The City is currently analyzing the cost of repairs needed to fully bring the purchased building up to code. • On January 18, 2022, an information technology services agreement was approved for an annual amount of$35,016.
• On June 7, 2022, an agreement was approved for installation and operation of an electric sign board with the City receiving 15% of the gross revenues per year. • On June 21, 2022, a funding agreement was approved for approximately $175,337 in road maintenance projects funds from Senate Bill 1 (SBl).
• On June 21, 2022, an amendment was approved to the personal service agreement for financial consulting in the Finance Department for an amount not to exceed $50,000. • On July 5, 2022, an agreement was approved for human resource consulting services for $66,750 in year one and $56,250 in year two.
• On August 16, 2022, a contract was approved for a not to exceed amount of $199,800 to assist renewing the City's Wastewater Discharger Requirements permits. • On November 1, 2022, a contract was approved for a not to exceed amount of $50,000 for groundwater monitoring.
• In June 2023, the City received an insurance settlement for wastewater damage to City Hall of $99,000.
• In June 2023, an agreement was approved with a consultant for operations and maintenance of the City's wastewater facilities in the amount of$561,000 through June 30, 2024. The agreement has options for the City to extend the contract for three additional one-year periods. • In December 2023, the City Council adopted new rates for the Sewer Fund that increased the rates for residential service from $2.10 to $3 .09 per month and increased the rates for commercial service from $11.94 to $59.55 per month, depending on the bin size. • In March 2024, an agreement was approved for a new tractor for Ed Hughes Arena for $62,900. 54 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (Continued)
June 30, 2021
NOTE M - SUBSEQUENT EVENTS (Continued)
• In July 2024, an agreement was approved for wastewater treatment plant equipment and installation for $179,028.
• In January 2025, an agreement was approved for a new fire engine in the amount of $322,787.

NOTE N - RESTATEMENTS
During the year ended June 30, 2021, the City discovered that the property subject to a first-time home buyer loan under the Home Investment Partnerships Program was foreclosed during 2014 and no longer secured the loan receivable. Consequently, the City recorded a restatement to write off the loan receivable as of July 1, 2020. Due to this restatement, loans receivable and governmental activities net position declined $107,500 as of July l, 2020.

During the year ended June 30, 2021, the City adopted the provisions of GASB Statement No. 84, Fiduciary Activities, that required the City to report former agency funds as custodial funds. Custodial funds are required to report a statement of changes in fiduciary net position in addition to a statement of fiduciary net position as was reported during the year ended June 30, 2020 when the funds were reported as agency funds. As a result of this change in accounting principle, the City reported a restatement of $653,949 in the statement of changes in fiduciary net position as of July 1, 2020 to reclassify liabilities as net position.
55 (This page intentionally left blank.)

(This page intentionally left blank.)

CITY OF IONE, CALIFORNIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL (BUDGETARY BASIS) - GENERAL FUND
For the Year Ended June 30, 2021
Actual Amounts Variance with
(Budgetary Final Budget
Buds;eted Amounts Basis) Positive/
Oris;inal Final {See Note A} {Nes;ative1

REVENUES
Taxes $ 941,170 $ 941,170 $ 1,351,922 $ 410,752
Licenses, fees and permits 241,276 241,276 357,864 116,588 Use of money and property 98,000 98,000 1,347 (96,653)
Intergovernmental revenues 1,552,100 1,552,100 1,407,207 (144,893) Fines, forfeitures and penalties 3,800 3,800 4,317 517
Charges for services 261,483 261,483 215,604 (45,879)
Other 89,206 89,206 15,562 {73,6442
Total Revenues 3,187,035 3,187,035 3,353,823 166,788

EXPENDITURES
Current:

General government 664,416 664,416 655,695 8,721
Public ways and facilities/transportation 672,500 672,500 534,221 138,279 Public safety 1,012,596 1,012,596 1,170,071 (157,475)
Parks and recreation 355,665 355,665 309,033 46,632
Capital outlay 344,300 344,300 242,187 102,113
Debt Service:

Principal 7,733 7,733 7,733
Interest 47,225 47,225 6 734 40,491
Total Expenditures 3,104,435 3,104,435 2,925,674 178,761 Excess (Deficiency) of Revenues
Over (Under) Expenditures 82,600 82,600 428 149 345,549

OTHER FINANCING SOURCES (USES)
Issuance of debt 50,000 50,000 (50,000)
Proceeds from insurance 2,000 2,000 18,083 16,083
Transfers out !40,0002 !40,0002 40,000
Total Other Financing Sources (Uses) 12,000 12,000 18,083 6,083 Net Change in Fund Balance $ 94,600 $ 94,600 446,232 $ 351,632 Fund Balance (Deficit), Beginning of Year !253,3921
Fund Balance (Deficit), End of Year $ 192,840
56 CITY OF IONE, CALIFORNIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL (BUDGETARY BASIS) -MEASURE M SPECIAL REVENUE FUND For the Year Ended June 30, 2021
Actual Amounts Variance with
(Budgetary Final Budget
BudBeted Amounts Basis) Positive/
Original Final {See Note A} (Negative l

REVENUES
Impact fees $ 387,000 $ 387,000 $ 476,165 $ 89,165
Use of money and property 8,881 8,881 2,420 (6,461)
Charges for services 307,140 307,140
Total Revenues 395,881 395,881 785,725 389,844

EXPENDITURES
Current:

Public safety 395 881 395,881 573,338 {177,457}
Total Expenditures 395,881 395,881 573,338 {177,457}
Net Change in Fund Balance $ $ 212,387 $ 212,387
Fund Balance, Beginning of Year 785,946
Fund Balance, End of Year $ 998,333
57 Proportion of the net pension liability
Proportionate share of the net pension liability
Covered payroll - measurement period
Proportionate share of the net pension liability as a
percentage of covered payroll
Plan fiduciary net position as a percentage of the
total pension liability
Notes to Schedule.

Changes in assumptions: Discount rate changes

CITY OF JONE, CALIFORNIP

REQUIRED SUPPLEMENTARY INFORMATION
June 30, 2021

SCHEDULE OF THE PROPORTIONATE SHARE OF THE

NET PENSION LIABILITY (UNAUDITED)
Last 10 Years
2021 2020 2019 2018

0.02734% 0.02731% 0.02833% 0.02865%
$ 2,974,887 $ 2,798,560 $ 2,729,538 $ 2,842,254
$ 1,204,236 $ 1,025,773 $ 1,069,246 $ 1,017,722
247.04% 272.82% 255.28% 279.28%

69.52% 70.03% 68.70% 66.53%

7.15% 7.15% 7.15% 7.15%
2017

0.03033%
$ 2,604,553
$ 1,007,465
258.53%

67.14%

7.65%

SCHEDULE OF CONTRIBUTIONS TO THE PENSION PLAN (UNAUDITED) 2021
Contractually required contribution -
(actuarially detennined) $ 401,370
Contributions in relation to the actuanally
detennined contributions (401,370J
Contribution deficiency (excess) $
Covered payroll - fiscal year $ 1,202,100
Contributions as a percentage of covered payroll 33.39% Contribution valuation date -June 30 2018
Reporting valuation date - June 30 2019
Reporting measurement date - June 30 2020
Methods and assumptions used to detennine contribution rates:

Acruarial method
Amortization method
Remaining am01tization period
Asset valuation method
Inflation
Salary increases

2.50%
$
$
$
Last 10 Years
2020
375,960
(375,960J
1,204,236

31.22%
2017
2018
2019

2.625%
2019 2018 2017
$ 305,254 $ 355,084 $ 324,467
$
(305,254J
$
(355,084)
$
(324,467J
$ 1,025,773 $ 1,069,246 $ 1,017,722

29.76% 33.21% 31.88%
2016 2015 2014
2017 2016 2015
2018 2017 2016
Entry age nonnal cost method
Level percentage of payroll, closed
Varies by rate plan, but not more than 30 years
Market value

2.75% 2.75% 2.75%
Varies by entry age and service
2016 2015

0.03218% 0.03283%
$ 2,271,408 $ 2,017,127
$ 1,007,814 $ 790,982
225.38% 255.02%

70.86% Not available

7.65% 7.50%
2016 2015
$ 308,706 $ 209,467
$
(308,706)
$
(209,467)
$ 1,007,465 s 1,007,814

30.64% 20.78%
2013 2012
2014 2013
2015 2014

2.75% 2.75%
Investment rate of return and
discount rate 7.00% 7.25% 7.375% 7.50% 7.50% 7.50% 7.50% Retirement age 50 to 67 years. Probabilities of retirement based on most recent Ca!PERS Experience Study Mortality Most recent CalPERS Experience Study
Omitted years: GASB Statement No. 68 was impleemented during the year ended June 30, 2015. No infonnatmn was available prior to this date. Future years will be reported prospectively as they become available.
58 CITY OF IONE, CALIFORNIA

REQUIRED SUPPLEMENTARY INFORMATION
June 30, 2021

SCHEDULE OF CHANGES IN THE OPEB LIABILITY AND RELATED RATIOS (UNAUDITED) Total OPEB liability
Service cost
Interest on the OPEB liability
Changes in benefit terms
Differences between expected and actual experience
Changes in assumptions
Benefit payments
Net change in total OPEB liability
Total OPEB liability - beginning
Total OPEB liability - ending (a)
Plan fiduciary net position
Contributions - employer
Benefit payments
Plan fiduciary net position - beginning
Plan fiduciary net position - ending (b)
Net OPEB liability - ending (a)-(b)
Plan fiduciary net position as a percentage
of the total OPEB liability
Covered-employee payroll - measurement period
Net OPEB liability as percentage
of covered-employee payroll
Notes to schedule:

Valuation date
Measurement period - fiscal year ended
Benefit changes
$
$
$
$
$
2021
179,554
48,182
139,525
{35,752}
331,509
1,377,555
1 709,024
35,752
{35,752)
1,709 0Q:!

0.00%
1,2J2,J04
138.69%
July 1, 2019
June 30, 2020
None
2020 2019
$ 229,483 $ 403,832
92,023 76,138
140,911
(1,056,718)
(315,368) (142,637)
(50,281) (56,601)
(959,950) 280,732
2,337,505 2,056,773
$ 1 317 252 $ i 3J7 502
$ 50,281 $ 56,601
(50,281) (56,601)
$
$ 1 377 222 $ 2 JJ7 2QS

0.00% 0.00%
$ 1 087,JQ2 $ 1,017,72i
126.69% 229.68%
July I, 2019 July 1, 2017
June 30, 2019 June 30, 2018
None None
2018
$ 404,341
50,970
(53,530)
401,781
1,654,992
$ 2052213
$ 53,530
(53,530)
$
$ 2,022 77J

0.00%
$ 1,007,422
204.15%
July I, 2016
June 30, 2017
None
Omitted years: GASB Statement No. 75 was impleemented during the year ended June 30, 2018. No information was available prior to this date. Future years will be reported prospectively as they become available. 59 CITY OF IONE, CALIFORNIA

REQUIRED SUPPLEMENTARY INFORMATION
June 30, 2021

SCHEDULE OF CONTRIBUTIONS TO THE OPEB PLAN (UNAUDITED)
Contractually determined contril;mtion - employer fiscal year Contributions in relation to the contractually determined contributions
Contribution deficiency (excess)
Covered-employee payroll - employer fiscal year
Contributions as a percentage of covered-employee payroll Notes to Schedule:

Valuation date
Measurement period - fiscal year ended
Methods and assumptions used to determine contribution rates:

Discount rate
Healthcare trend rates
Pre-Medicare initial
Pre-Medicare ultimate
Medicare
Salary increases
Inflation
Age adjustment factor
Percent of retirees with spouses
Investment rate of return
2021
$ 45,591
(45,591)
i
$ 1,232,304

3.70%
July 1, 2019
June 30, 2020

2.45%

5.00%

4.00%

4.00%

3.00%

3.00%
Not available
Not available
NIA
2020
$ 35,752
(
35,7522
$ 1,067,483

3.35%
July 1, 2019
June 30, 2019

3.13%

5.00%

4.00%

4.00%

3.00%

3.00%

4.00%

66.6%
NIA
2019
$ 50,281
{50,2812
i
$ 1,087,305

4.62%
July 1, 2017
June 30, 2018

3.62%
·5.00%

4.00%

4.00%

3.00%

3.00%

4.00%

66.6%
NIA
Omitted years: GASB Statement No. 75 was implemented during the year ended June 30, 2018. No information was available prior to this date. Information will be added prospectively as it becomes available until 10 years are reported. 60 (This page intentionally left blank.)
--

COMBINING STATEMENTS AND INDIVIDUAL FUND STATEMENTS
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CITY OF IONE, CALIFORNIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (BUDGETARY BASIS) - LOCAL TRAFFIC MITIGA TIO1'

CAP IT AL PROJECTS FUND
For the Year Ended June 30, 2021
Budgeted Amounts
Original Final
Actual Amounts
(Budgetary
Basis)
(See Note A)
Variance with
Final Budget
Positive/
(Negative)

REVENUES
Impact fees $ 70,000 $ 70,000 $ 311,351 $ 241,351
Use of money and property (2,365)
Total Revenues

EXPENDITURES
Current:

Public ways and facilities/transportation
Capital outlay
Total Expenditures
Net Change in Fund Balance
Fund Balance, Beginning of Year
Fund Balance, End of Year
$
3,600
73,600
20,000
1,100,000
1,120,000
(1,051,400) $
61 3,600 l 235
73,600 312,586 238,986
20,000 1,266 18,734
1,100,000 1,100,000
1,120,000 1,266 1,118,734
(1,051,400) 311,320 $ 1,362,720
1,371,124
$ 1,682,444

CITY OF IONE, CALIFORNIA

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
June 30, 2021
Special Revenue Funds
Transportation
Gas Development Safer State Rehab
Tax Act Grant Grant Housing
Fund Fund Fund Fund Fund
ASSETS
Cash and investments $ 599,768 $ 97,062 $ $ 10,131 $ 51,260 Receivables:

Accounts receivable
Due from other governments 28,708
Interest receivable - loans receivable 17,561
Loans receivable 30,515
Deposits with others 2,331
Advances to other funds 239:021 525,134
Total Assets $ 869,828 $ 622,196 $ $ 10,131 $ 99,336

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES

LIABILITIES
Accounts payable and other liabilities $ 3,805 $ $ $ $
Accrued payroll and benefits 2,170
Due to other funds 1,801
Advance from other funds
Total Liabilities 5,975 1,801

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - other receivables 6,133
Unavailable revenue - loans interest receivable 17,561
Unavailable revenue - loans principal receivable 30,516 Total Deferred Inflows of Resources 6,133 48,077

FUND BALANCES
Restricted for public safety
Restricted for community development 10,131 51,259
Restricted for streets and roads 857,720 622,196
Restricted for capital projects
Unassigned �1,801}
Total Fund Balances (Deficit) 857,720 622,196 {1,801} 10131 51,259 Total Liabilities, Deferred Inflows of
Resources and Fund Balances $ 869,828 $ 622,196 $ $ 10.131 $ 99,336 62 Special Revenue Funds
Conservation Ione COPS Prop 172
Low Income Self Help Fire Break District l Railroad Public Safety SLESF Sales Tax Housing Housing Assessment COIC Depot Maintenance AB3229 Fire Fund Fund Fund Fund Fund District Fund Fund
$ 85,125 $ 158,027 $ 46,753 $ 83,732 $ $ 2,696 $ 79,320 $ 2,762 5,100
$ 85,125 $ 158,027 $ 46.753 $ 83,732 $ 5,100 =
$=====2'
=
69 =
6 =
$ 79,320 ==$======2=,7=62==
$ $ $ $ 2,495 $ 48,316 $ $ $
97,958
2,495 146 274
2,696 79,320 2,762
85,125 158,027
46,753 81,237
(141,174}
85,125 158,027 46,753 81 237 (141,174) 2,696 79,320 2,762 $ 85,125 $ 158,027 i 46,753 $ 83,732 i 5,100 $ 2,696 $ 79,320 $ 2,762 63 CITY OF IONE, CALIFORNIA

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
June 30, 2021
Total
Affordable Nonmajor
Restricted Restricted Housing Special
Police Fire Developer Fee Revenue
Fund Fund Fund Funds
ASSETS
Cash and investments $ 676,622 $ 446,961 $ 53,408 $ 2,393,627 Receivables:

Accounts receivable 5,100
Due from other governments 1,061 32,909 62,678
Interest receivable - loans receivable 17,561
Loans receivable 30,515
Deposits with others 2,331
Advances to other funds 764,155
Total Assets $ 677,683 $ 479,870 $ 53,408 $ 3,275.967

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES

LIABILITIES
Accounts payable and other liabilities $ 168 $ $ $ 54,784 Accrued payroll and benefits 2,170
Due to other funds 99,759
Advance from other funds
Total Liabilities 168 156,713

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - other receivables 6,133
Unavailable revenue - loans interest receivable 17,561
Unavailable revenue - loans principal receivable 30,516 Total Deferred Inflows of Resources 54,210

FUND BALANCES
Restricted for public safety 677,515 479,870 1,242,163
Restricted for community development 53,408 357,950
Restricted for streets and roads 1,607,906
Restricted for capital projects
Unassigned {142,975)
Total Fund Balances (Deficit) 677,515 479,870 53,408 31 065,044
Total Liabilities, Deferred Inflows of
Resources and Fund Balances $ 677,683 $ 479,870 $ 53,408 $ 3,275,967 64 Capital Project Funds Total
Police Nonmajor Total
Fire Services Services Parks and Governmental Capital Nonmajor Impact Fees Impact Fees Recreation Impact Fees Drainage Projects Governmental Fund Fund Fund Fund Fund Funds Funds
$ 33,763 $ 251,977 $ 815,405 $ 101,424 $ 126,245 $ 1,328,814 $ 3,722,441 5,100
62,678
17,561
21,046 21,046 51,561
2,331
796,804 25,000 821 804 1,585,959
$ 33 763 i 1,048,781 i 836.451 $ 126,424 i 126,245 $ 2,171,664 i 5,447.631 $ $ $ $ $ $ $ 54,784
2,170
99,759
929,257 598 000 1,527:257 1,527,257
929,257 598,000 1,527,257 1,683,970
6,133
17,561
21 046 21,046 51 562
21,046 21,046 75 256
1,242,163
357,950
1,607,906
1,048,781 815,405 126,245 1,990,431 1,990,431
(895,494} (471,576} (11
3671070) (1,510,045}
(895,494) 1,048,781 815,405 (471,576) 126,245 623,361 3,688,405 i 33,763 i 1,048,781 $ 836.451 i 126,424 i 126,245 $ 2,171,664 i 5,447,631 65 CITY OF IONE, CALIFORNIA

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

NONMAJOR GOVERNMENTAL FUNDS
For the Year Ended June 30, 2021
Special Revenue Funds
Transportation
Gas Development Safer State Rehab
Tax Act Grant Grant Housing
Fund Fund Fund Fund Fund

REVENUES
Taxes $ $ $ $ $
Impact fees
Use of money and property 1,716 3,487 8 42
Intergovernmental revenues 406,838 1,503
Charges for services
Program income 2,299
Other
Total Revenues 408,554 4,990 8 2 341

EXPENDITURES
Current:

Public ways and facilities/transportation 189,429
Public safety
Parks and recreation
Capital outlay
Debt service:

Principal
Interest
Total Expenditures 189,429
Excess (Deficiency) of Revenues
Over (Under) Expenditures 219,125 4 990 8 2 341
Net Change in Fund Balances 219,125 4,990 8 2,341
Fund Balances (Deficit), Beginning of Year 638l
595 617,206 {1,8012 10,123 48,918
Fund Balances (Deficit), End of Year $ 857,720 $ 622,196 $ {l,8012 $ 10,131 $ 51,259 66 Special Revenue Funds
Conservation Ione COPS Prop 172
Low Income Self Help Fire Break District I Railroad Public Safety SLESF Sales Tax Housing Housing Assessment COIC Depot Maintenance AB3229 Fire Fund Fund Fund Fund Fund District Fund Fund
$ $ $ $ $ $ $ $
71 132 39 41 32 2
157,527
72,476
71 132 39 72,517 157 559 2
53,488
157,367
10,738
115,848
14 53,488 126,600 157,367
71 132 39 19,029 {126,600} 192 2
71 132 39 19,029 (126,600) 192 2
85,054 157,895 46,714 62,208 {14,574} 2,696 79,128 2,760 $ 85,125 $ 158l
027 $ 46,753 $ 81,237 $ {141,174) $ 2,696 $ 79,320 $ 2,762 67 CITY OF IONE, CALIFORNIA

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

NONMAJOR GOVERNMENTAL FUNDS
For the Year Ended June 30, 2021
Total
Affordable Nonmajor
Restricted Restricted Housing Special
Police Fire Developer Fee Revenue
Fund Fund Fund Funds

REVENUES
Taxes $ 14,731 $ $ $ 14,731
Impact fees 211,623 104,973 316,596
Use of money and property 445 310 45 6,370
Intergovernmental revenues 4,745 570,613
Charges for services 145 121,870 194,491
Program income 2,299
Other 10 10
Total Revenues 231,689 2272
163 45 1,105,110

EXPENDITURES
Current:

Public ways and facilities/transportation 242,917
Public safety 275,502 40,420 473,289
Parks and recreation 10,738
Capital outlay 16,077 131,925
Debt service
Principal
Interest 14
Total Expenditures 275,502 56,497 858,883
Excess (Deficiency) of Revenues
Over (Under) Expenditures {43,813} 170 666 45 246,227
Net Change in Fund Balances (43,813) 170,666 45 246,227 Fund Balances (Deficit), Beginning of Year 721,328 309,204 53,363 2,818,817 Fund Balances (Deficit), End of Year $ 677:515 $ 479,870 $ 53,408 $ 3,065,044 68 Capital Projects Funds Total
Police Nonmajor Total
Fire Services Services Parks and Governmental Capital Nonmajor Impact Fees Impact Fees Recreation Impact Fees Drainage Projects Governmental Fund Fund Fund Fund Fund Funds Funds
$ $ $ $ $ $ $ 14,731
147,495 147,221 355,561 53,092 703,369 1,019,965
795 558 125 105 1,583 7,953
570,613
194,491
2,299
IO
147,495 148,016 356,119 53,217 105 704 952 1,810,062
242,917
473,289
10,738
256,110 256, ll0 388,035
31,062 31,062 31,062
11,634 545 12 179 12 193
42,696 256,110 545 299,351 1,158,234
104 799 148,016 100,009 52 672 105 405,601 651 828
104,799 148,016 100,009 52,672 105 405,601 651,828
{1,000,293} 900,765 715,396 [524:248) 126,140 217 760 3,036,577 $ {895,494} $ 1,048,781 $ 8152
405 $ [471,576} $ 126,245 $ 623,361 $ 3,688,405
69 CITY OF IONE, CALIFORNIA

COMBINING SCHEDULE OF FIDUCIARY NET POSITION

CUSTODIAL FUNDS
June 30, 2021
Community Regional Asset
Facilities Traffic Seizure
Districts Mitigation Police Total
ASSETS
Cash and investments $ 497,481 $ 604,339 $ 8,515 $ 1,110,335 Due from other governments 111,595 111,595
Cash and investments with fiscal agent 319 620 319,620
Total Assets 929,572 604,339 8,515 1,542,426

LIABILITIES
Accounts payable 81,941 81,941
Due to other governments 604,339 604,339
Total Liabilities 81,941 604,339 686,280

NET POSITION
Restricted for individuals or bondholders 847 631 8,515 856,146 Total Net Position $ 847,631 $ $ 8,515 $ 856,146
70 CITY OF IONE, CALIFORNIA

COMBINING SCHEDULE OF CHANGES IN FIDUCIARY NET POSITION -

CUSTODIAL FUNDS
June 30, 2021
Community Regional Asset
Facilities Traffic Seizure
Districts Mitigation Police
ADDITIONS:

Special assessments $ 1,166,805 $ $
Impact fees 604,339
Investment income 42 250 7
Total Additions 1,166,847 604,589 7
DEDUCTIONS:

Debt service 882,690
Administration 81,967
Distributions to other governments 604 589
Total Deductions 964,657 604,589
Net Increase in Fiduciary Net Position 202,190 7
Net Position, Beginning of Year - as Previously Reported Restatement 645,441 8,508
Net Position, Beginning of Year - as Restated 645,441 8,508 Net Position, End of Year $ 847 631 $ $ 8,515
The accompanying notes are an integral part of these financial statements 71 Total
$ 1,166,805
604,339
299
1,771,443
882,690
81,967
604 589
1,5691
246
202,197
653 949
653 949
$ 856 146
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550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF

FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT A UDJTING STANDARDS
To the Honorable Mayor and
Members of the City Council
City of Ione, California
We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City of Ione, California (the City) as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated October 15, 2025. Our report includes a modification of our opinions on the governmental activities, business-type activities, the General Fund, the Home Program Grant Special Revenue Fund, the COBO Program Grant Special Revenue Fund, the Sewer Enterprise Fund and the aggregate remaining fund information of the City due to management not being able to provide supporting documentation requested for a number of transactions selected for testing, as described in finding 2021-002 in the schedule of findings and responses.

Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control.

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

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. We identified certain deficiencies in internal control, described in the 72 To the Honorable Mayor and
Members of the City Council
City of Ione, California
accompanying schedule of findings and responses as findings 2020-001 and 2020-002, that we consider to be material weaknesses.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters are required to be reported under Government Auditing Standards.

The City of !one's Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the City's response to the findings identified in our audit and described in the accompanying schedule of findings and questioned costs. City's response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance.

Accordingly, this communication is not suitable for any other purpose.

October 15, 2025
73 CITY OF IONE, CALIFORNIA

SCHEDULE OF FINDINGS AND RESPONSES
For the Year Ended June 30, 2021

INTERNAL CONTROL OVER FINANCIAL REPORTING

MATERIAL WEAKNESSES
Finding 2021-001
Condition: Restatements and a significant number of audit adjustments and closing entries were required to report the City's financial statements in accordance with generally accepted accounting principles (GAAP).

Criteria: Internal controls over financial reporting should exist to ensure the financial statements are complete and accurate.

Cause: The City experienced turnover in the Finance Director position prior to the start of the audit, which slowed the closing process. The City's chart of accounts also does not use fund numbers that help identify the fund type, includes stale terminology that makes it difficult to classify entries and is missing certain accounts necessary to report financial transactions.

Effect: 33 audit adjustments and closing entries were required to complete the financial statements, which slowed the completion of the audit and resulted in the audit taking more time to complete than expected.

Recommendation: We recommend the City post all of the audit adjustments provided during the audit, reconcile fund balance and net position in each fund to the 2021 financial statements, create a closing checklist that includes reconciliations necessary to identify adjustments identified during the audit and use the adjustments and suggested changes to the chart of accounts provided to make the chart of accounts complete and account names consistent with the financial statements.

Management's Response: The City now has a Finance Manager and Account Clerk to share the workload.

These positions along with better documentation of the finance system and procedures will ensure that audit adjustments and supporting reconciliations are completed prior to the audit.

Finding 2021-002:

Condition: We noted a number of internal control exceptions and missing documentation in our detail testing of financial transactions, including the following:
• Cash Disbursements Tests of Controls - No evidence could be found of management review of check registers on the sample of check runs tested.
• Payroll Disbursements Tests of Controls - No Personnel Action Forms could be found on two payroll disbursements selected for testing. We noted different versions of the Personnel Action Forms were being used by different departments. We noted the City Manager and Finance Director payroll disbursements tested had no timesheets. In addition, no evidence could be found of management review of the payroll register/reconciliation of the payroll register to the general ledger on the sample of payroll runs tested.
• We were told that credit card bills were reviewed by the Finance Director, but no evidence of the review was available.
74 CITY OF IONE, CALIFORNIA

SCHEDULE OF FINDINGS AND RESPONSES
For the Year Ended June 30, 2021
Missing documentation included the following:

Transaction/
GL Entry Check
Description of Document Date Number Transaction Type Amount Fund Xpress Deposit Account Statement May 2021 N/A Bank Statement N/A Numerous Funds Deposts (asset} Prior to 2019 N/A Deposits 46,614.00 General Fund Borrower Name Provided to City 6/30/2021 N/A Loan Principal 107,500.00 Home SR Fund Borrower Name Provided to City 6/30/2021 N/A Loan Interest 39,035.75 Home SR Fund Borrower Name Provided to City 3/19/2021 N/A loan Principal 81,917.00 Home SR Fund Borrower Name Provided to City 3/19/2021 N/A Loan Interest 30,560.65 Home SR Fund Borrower Name Provided to City 3/19/2021 N/A loan Principal 63,583.19 CDBG SR Fund Borrower Name Provided to City 1/31/2021 N/A loan Principal 55,000.00 Home SR Fund Borrower Name Provided to City 1/31/2021 N/A Loan Interest 15,261.37 Home SR Fund PKG Group 6/30/2021 2244 Accts Payable/Exp/Capital Asset 23,500.00 General Fund /GW Beeler Tractor Co. 6/17/2021 2262 Accts Payable/Exp/Capital Asset 19,318.69 General Fund /GW Perc Water 6/5/2021 2300 Accounts Payable/Expenses 32,370.90 Sewer Fund Aggregte Remaining
BYO Recreation 4/30/2021 2267 Accts Payable/Exp/Capital Asset 23,419.63 Funds Perc Water 8/26/2021 2385 Accounts Payble/Expenses 67,019.90 Sewer Fund Hours on compensated absences detail 6/30/2021 N/A Compensated absences 300,991.00 Sewer Fund/GW Clary Bus Machines 12/24/2021 0232 Disbursement on Credit Card 2,021.85 General Amazon.com*121FM9TU3 2/10/2021 6623 Disbursement on Credit Card 64.50 General Aggregte Remaining
Central Valley Hardware 5/3/2021 0019 Disbursement on Credit Card 3,700.54 Funds Account Number
N/A
1111-00-2222
7117-00-1261
7117-00-1261
7118-00-1261
7119-00-1261
1111-70-8814
1111-92-8814
3111·50·6222/3131-50-622
9520-50-8813
3111-50-6120
9900-00-2100/9900-00-2150
1111-7S-6111
1111-75-6190
9520-50-8813
Criteria: Internal controls over financial transactions should be in place and documented to ensure evidence exists that the control was implemented and operating effectively, and evidence exists that duties are separated to limit the possibility or errors and fraud occurring and not being detected by the City's internal controls.

Cause: The City did not maintain adequate evidence of the completion of internal controls or did not maintain consistent documentation that was easy for new staff to locate to support the controls performed over these transactions.

Effect: Errors and fraud could occur and not be detected by the City's internal controls.

Recommendation: We recommend the City review the transactions above and maintain consistent evidence of the performance of the internal controls. The City should review employee files to ensure an approved and complete Personnel Action Form exists for each employee documenting the approved pay rate, step, etc.

Timesheets should be completed by all employees and contract employees with pay that is assigned to restricted revenue sources or that are subject to vacation to support vacation used. Documentation of transactions should be maintained in a consistent manner that is well labeled and easy to find by City staff. A transition to high quality, well labeled electronic copies of financial records on the City's server should be the City's goal to organize documentation, which is easier to find in future years. All office staff and the City Manager should be trained on documentation policies so staff are available to train new staff in the event that employee turnover occurs.

Management's Response: The City has taken measures to ensure documents including approvals are easily retrievable: approval sign-off sheets have been implemented for Warrants, Payroll and Credit Cards which document transaction review and authorizations: a standardized Personnel Action Form is competed, approved, and filed when employee payroll changes are made; paper and electronic files are being reorganized to ensure retention of required documents.
75 CITY OF IONE, CALIFORNIA

SCHEDULE OF FINDINGS AND RESPONSES
For the Year Ended June 30, 2021

COMPLIANCE AND OTHER MATTERS
None

PRIOR YEAR FINDINGS

INTERNAL CONTROL OVER FINANCIAL REPORTING

MATERIAL WEAKNESSES
Finding 2020-001
Condition: A significant number of audit adjustments and closing entries were required to report the City's financial statements in accordance with generally accepted accounting principles (GAAP).

Current Status: Finding 2021-001 is a continuation of this finding.

Finding 2020-002:

We noted a number of internal control exceptions in our detail testing of financial transactions, including the following:
• Cash Disbursements Tests of Controls - No evidence could be found of management review of check registers on the sample of check runs tested.
• Payroll Disbursements Tests of Controls - No Personnel Action Forms could be found on two payroll disbursements selected for testing. We noted different versions of the Personnel Action Forms were being used by different departments. We noted the City Manager and Finance Director payroll disbursements tested had no timesheets. In addition, no evidence could be found of management review of the payroll register/reconciliation of the payroll register to the general ledger on the sample of payroll runs tested.
• The 2018 audit findings indicated the City was over withholding health insurance and in lieu payments from employees and a payable for this amount appeared on the balance sheet at June 20, 2019 and 2020. • We were told that credit card bills were reviewed by the Finance Manager, but no evidence of the review was available.

Current Status: Finding 2020-002 is a continuation of this finding.

COMPLIANCE AND OTHER MATTERS
None
76 (This page intentionally left blank.)
City Council and Management
City of lone
lone, California

MANAGEMENT LETTER
550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728
In planning and performing our audit of the financial statements of the governmental activities, businesstype activities, each major fund, and the aggregate remaining fund information of the City oflone (the City) for the year ended June 30, 2021, in accordance with auditing standards generally accepted in the United States of America, we considered the City's internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified certain deficiencies in internal control that we consider to be material weaknesses.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiencies reported as Finding 2021-001 and 2021-002 in the schedule of findings and responses in the financial statements to be material weaknesses. Recommendations on how to address those findings are discussed in the schedule of findings and responses in the financial statements.

We also noted the following items that are included for your consideration:

Risk Assessment Process
Considering the staff turnover, we recommend the City develop a risk assessment process where the City's activities are analyzed to determine where fraud risks exist and implement controls to address these risks.

Some risks may require a consultant to address, such as risks of theft of customer data from the information system. A risk assessment is often reported to a Finance or Audit Committee so Council members assigned to this task can devote full attention to financial matters.

Development Deposits
The City needs to ensure that as part of the year-end closing process, impact fees for permits issued prior to June 30 are recognized as impact fee revenue on developments that do not prepay impact fees.

To the City Council and Management
City of Ione, California
Capital Assets
The City should document the depreciable lives that should be used to depreciate each type of capital asset owned and a description of capital versus noncapital expenditures/expenses in its Financial Policies and Procedures Handbook.

The capital asset detail list should be re-sorted to have assets in order of the capital asset footnote with subtotals to match the footnote to make it easier to reconcile the capital assets detail list to the financial statements. Separate accumulated depreciation accounts should be added for each governmental activities depreciable asset type to support the footnote.

Vacation and Sick Leave Payment at Separation
The City should more clearly document in the Employee Handbook whether sick leave and vacation is fully or partially payable at separation. It was assumed the vacation is payable at separation, which is generally the case.

Other Recommendations
We noted a capital fee was discussed in the Sewer Fund rate study that was not approved in the resolution approving the current Sewer Fund charges for service rates. If a capital fee is necessary, it should be approved separately when Sewer Rates are approved. This is typically accomplished by creating a rate schedule and attaching the rate schedule to the Council Resolution approving the rates.

We recommend a table be added to the budget document showing each fund name, fund number and a description of the purpose of the fund, including the fund type and purpose of any revenue recorded in the fund.

The City established a fund to account for government-wide adjustments for governmental activities as we recommended last year. The City should continue to refine how it records government-wide entries by recording restrictions of net position, net investment in capital assets and other items on the trial balance we provided during the audit.

We recommend the City add a direct link to the approved Council meeting minutes on the City's website on the date of the meeting to make it easier to find approved minutes. Currently minutes are attached to the agenda of subsequent Council meetings, which takes time for a user to find. A recent trend is to have a transparency page on the website with a link to transparency related documents.

We noted as part of our testing last year that the city has incomplete employee records related to the census data provided to CalPERS. We recommend the city update all employee files to include information for census data in addition to payroll information.

It was difficult to reconcile receivables and payables to detail lists during the audit. The City should consider recording all receivable and payable entries in its receivable and payables subsidiary systems so the detail list tie directly to the general ledger. If any receivables and payables are recorded outside of the subsidiary systems by journal entry, the City should consider using separate receivable and payable general ledger accounts for amounts posted by journal entry.
* * * * *
This communication is intended solely for the information and use of the City Council, management, and others within the organization, and is not intended to be, and should not be, used by any other than these specified parties.

October 15, 2025
To the City Council
City of lone
Ione, California

GOVERNANCE LETTER
550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728
We have audited the financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of lone, California (the City), for the year ended June 30, 2021, and have issued our report thereon dated October 15, 2025. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards (and, if applicable, Government Auditing Standards), as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our engagement letter to you dated February 28, 2019 and to a member of the City Council during the audit. Professional standards also require that we communicate to you the following information related to our audit.

Our Responsibility under U.S. Generally Accepted Auditing Standards and Government Auditing Standards
As stated in our engagement letter dated February 28, 2019, our responsibility, as described by professional standards, is to express opinions about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit of the financial statements does not relieve you or management of your responsibilities.

As part of our audit, we will consider the internal control of the City. Such considerations are solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.

As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will also perform tests of the City's compliance with certain provisions of laws, regulations, contracts, and grants. However, providing an opinion on compliance with those provisions is not an objective of our audit.

Generally accepted accounting principles provide for certain required supplementary information (RSI) to supplement the basic financial statements. Our responsibility with respect to management's discussion and analysis, which supplements the basic financial statements, is to apply certain limited procedures in accordance with generally accepted auditing standards. However, the RSI will not be audited and, because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance, we will not express an opinion or provide any assurance on the RSI.

We have been engaged to report on combining and individual fund schedules which accompany the financial statements but are not RSI. Our responsibility for this supplementary information, as described by professional standards, is to evaluate the presentation of the supplementary information in relation to the financial statements as a whole and to report on whether the supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole To the City Council

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