Note M on pages 53 and 54 shows subsequent events, including the $2 million ARPA grant, other grants received and new contracts approved.
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
550 Howe Avenue, Suite 210
Sacramento, California 95825
RECORDSON Telephone: (916) 564-8727
CERTIFIED PUBLIC ACCOUNTANTS FAX: (916) 564-8728
INDEPENDENT AUDITOR'S REPORT
To the Honorable Mayor and
Members of the City Council
City of Ione, California
Report on the Financial Statements
Qualified and Unmodified Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City of lone, 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.
1 To the City Council
City of lone, 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 for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about 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 1, 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 lone, 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 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 lone, 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 othe natters. The purpose of that report is solely to describe the scope of our testing of internal control ove 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.
Richardoon 8 Company, LuP
October 15, 2025
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 N/A 808,142
Certificates of deposit 156,382 N/A 156,382
Money market mutual funds 49,23 AA
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 1 inputs are quoted prices in active markets for identical assets; level 2 inputs are significant other observable inputs; level 3 inputs are significant unobservable inputs. The City's 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
Amount
General Fund 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 339,52l (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(1)
$ 3,075,888
35 CITY OF IONE, CALIFORNIA
NOTES TO BASIC FINANCIAL STATEMENTS (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 $339,52l.
(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 (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.
(t) Various nonmajor govemmental 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 Govemmental 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 Govemmental 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 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 CaPERS 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, darined undere not taxed he codeibed is made beite papenspain and the crity did not maich 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 CaPERS under the Public Employees' Medical and Hospital Care Act (EMHCA). The City pays the benefits described in the Plan Description paragraph below. The City also pays the CaPERS 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 OPE benefits.
Plan Description: The City of lone's Post-Retirement Healthcare Plan is an agent multiple employer defined benefit healthcare plan administered by CaPERS. CaPERS 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 STATEMENTS (Continued)
June 30, 2021
NOTE 1 - 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 CaPERS 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 CaPERS 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 CaPERS, 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.
unding Policy: As of June 30, 2021 the City Council has not adopted a funding policy. The City is o le pay as you go basis for paying the OPEB benefits. No benefits are held in a trust that meets t criterial in GASB 75, paragraph 4.
mployees Covered By Benefit Terms: At the measurement date of June 30, 2019, the followit ployees were covered ov the benetit term
Inactive plan members and beneficiaries currently receiving benefit payments 5 Active plan members 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 $45,59l. let OPEB Liability: The City's OPE liability was measured as of June 30, 2020, and the total OPE ability used to calculate the net OPEB liability was determined by an actuarial valuation at July 1, 201 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 July 1, 2019
Measurement date June 30, 2020
Actuarial cost method Entry-age normal cost method
Actuarial assumptions:
Discount rate 2.45%
Salary increases 3.00%
Inflation 3.00%
Healthcare cost trend rate 5.00% for 2023, 5.20% for 2024-2069 and 4% for 2070 and later years. Medicare ages: 4.0% for all years.
Investment rate of return
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. Post- retirement 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 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 OPE 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 OPE 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 (ie. fair value of Plan assets), and the net OPEB liability during the measurement period.
Increase (Decrease)
Total OPEB Plan Fiduciary Net OPEB
Liability 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
Shang out reNe aly tile Change it the radio fate hi loving rese he ines or 1-percentage point higher than the current rate:
1% Decrease Discount Rate 1% Increase
1.45% 2.45%R 3.45%
Net OPEB liability $ 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
1% Decrease Trend Rate 1% Increase
Net OPEB liability $ 1,572,125 $ 1,709,064 $ 1,834,915
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:
Deferred Deferred
Outflows Inflows
of Resources of Resources
Changes in assumptions $ 119,593 $ (307,629)
Difference between expected and actual experience (754,798) City contributions subsequent to measurement date 45,591 Total $ 165,184 S(1,062,427)
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 50 550 Howe Avenue, Suite 210
Sacramento, California 95825
R'ECOMPSON Telephone: (916) 564-8727
FAX: (916) 564-8728
CERTIFIED PUBLIC ACCOUNTANTS
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
To the Honorable Mayor and
Members of the City Council
City of lone, 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 lone, 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 CDBG 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 lone, 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 mancial 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 lone'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.
Richardson & Company, ILD
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 t eport the City's financial statements in accordance with generally accepted accounting principles (GAAP and curatemal controls over financial reporting should 'xist to ensure the financial statements are complete 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 eing used by different departments. We noted the City Manager and Finance Director payrol lisbursements tested had no timesheets. In addition, no evidence could be found of management reviev 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/
GLEntry Check
Transaction Type Amount Fund Account Number
Description of Document Date Number
Bank Statement N/A Numerous Funds N/A
Xpress Deposit Account Staterent May 2021 N/A 1111-00-2222 Prior to 2019 N/A Deposits $ 46,614.00 General Fund
Deposts (asset) 107,500.00 Home SR Fund 7117-00-1262
Borrower Name Provided to City 6/30/2021 N/A Loan Principal N/A Loan Interest 39,035.75 Home SR Fund
Borrower Name Provided to City 6/30/2021 7217-00-2261
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 N/A Loan Principal 63,583.19 COBG SR Fund 7118-00-1261
Borrower Name Provided to City 3/19/2021 55,000.00 711900-1261 Borrower Name Provided to City 1/31/2021 N/A Loan Principal Home SR Fund 1/31/2021 N/A Loan Interest 15,26.37 Home SR Fund
Borrower Name Provided to City 1111-70-8814
6/30/2021 2244 Accts Payable/Exp/CapitalAsset 23,500.00 General Fund /GW PKG Group General Fund /GW 1111-92-8814
Beeler Tractor Co. 6/17/2021 2262 Accts Payable/Exp/Capital Asset 19,318.69 32,370.90 Sewer Fund 3311-50-6222/3131-50-622
Perc Water 6/5/2021 2300 Accounts Payable/Expenses
Aggregte Remaining
Accts Payable/Exp/Capital Asset 233,419.63 Funds 9520-50-8813 BYO Recreation 4/30/2021 2267
67,019.90 Sewer Fund 3111-50-6120
Perc Water 8/26/2021 2385 Accounts Payble/Expenses
300,991.00 Sewer Fund/GW 9900-00-2100/9900-00-2150
Hours on compensated absences detail 6/30/2021 / N/A Compensated absences Disbursement on Credit Card 2,021.85 General 1111-73-6111 Clary Bus Machines 12/24/2021 0232
64.50 General 1111-75-6190
Amazon.com*121FM9TU3 2/10/2021 6623 Disbursement on Credit Card Aggregte Remaining
Disbursement on Credit Card 3,700.54 Funds 9520-50-8813 Central Valley Hardware 5/3/2021 0019
Criteria: Internal controls over financial transactions should be in place and documented to ensure evidence to limit the possibility or errors and fraud occurring and not being detected by the City's internal controls. exists that the control was implemented and operating effectively, and evidence exists that duties are separated 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
76 550 Howe Avenue, Suite 210
Sacramento, California 95825
RCHARDSON Telephone: (916) 564-8727
FAX: (916) 564-8728
HAD PURE ACCOUNTANTO
MANAGEMENT LETTER
City Council and Management
City of lone
Ione, California
In planning and performing our audit of the financial statements of the governmental activities, business- type activities, each major fund, and the aggregate remaining fund information of the City of lone (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 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 lone, 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 CaPERS. 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 the dei it re direlly civae ge andal leaper. IFany receivaces and paydaysare subsied oursydens se 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 spers ed par the organization, and is not intended to be, and should not be, used by any other than these Richardoon & Company, LL$
October 15, 2025
550 Howe Avenue, Suite 210
Sacramento, California 95825
& COMPANY uP Telephone: (916) 564-8727
FAX: (916) 564-8728
CERTIFIED PUBIC ACCOUNTANTS
GOVERNANCE LETTER
To the City Council
City of lone
lone, California
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 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
Planned Scope and Timing of the Audit
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit involves judgment about the number of transactions to be examined and the areas to be tested.
Our audit includes obtaining an understanding of the entity and its environment, including internal control, 232222
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note A to the financial statements. The City adopted Governmental Accounting Standards Board Statement No. 94, Fiduciary Activities. The implementation of this statement resulted in the City's agency funds being classified as custodial funds, which report both a statement of fiduciary net position as agency funds do and a statement of changes in fiduciary net position, which required a restatement to record initial net position. The application of existing policies were not changed during the year. We noted no transaction entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statement prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City's financial statements were determining the depreciable lives used for capital assets, the determination of the need for an allowance for uncollectible accounts, the determination of qualifying expenses under grant agreements and the determination of net pension and OPEB liabilities. We evaluated the key factors and assumptions used to develop the estimates in determining that they are reasonable in relation to the financial statements taken as a whole. The net pension liability was determined by an actuarial valuation performed by CaPERS and net OPEB liability was determined by an actuary.
Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures in the financial statements were the disclosures about advances between funds in Note C, long-term liabilities in Note F, the pension plan in Note H, the OPEB plan in Note I, and commitments and contingencies in Note K to the financial statements.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit. However, the significant number of audit adjustments identified and delays in the City providing audit documentation slowed the completion of the audit.
To the City Council
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. We posted thirty-three adjustments and closing entries during the audit, which are attached The attached schedule summarizes uncorrected misstatements of the financial statements. Management has determined that their effects are immaterial, both individually and in the aggregate, to the financial latements taken as a whole. The uncorrected misstatements or the matters underlying them coul potentially cause future period financial statements to be materially misstated, even though, in ou judgment, such uncorrected misstatements are immaterial to the financial statements under audit.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated October 15, 2025.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Issues Discussed Prior to Retention of Independent Auditors We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to the required supplementary information (RSI) listed in the table of contents, which are RSI that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
We were engaged to report on the Combining and Individual Fund Schedules, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with the accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is To the City Council
appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
Restriction on Use
This information is intended solely for the use of the City Council and management of the City and is not intended to be, and should not be, used by anyone other than these specified parties.
Richardoor 8 Company, LL?
October 15, 2025
550 Howe Avenue, Suite 210
Sacramento, California 95825
COMPSON
Telephone: (916) 564-8727
FAX: (916) 564-8728
CERTIRED PUBLIC ACCOUNTANTS
INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES
RELATED TO THE ARTICLE XIII-B APPROPRIATIONS LIMIT CALCULATION To the City Council
City of lone, California
We have performed the procedures enumerated below to the accompanying Appropriations Limit Worksheet of the City of Ione, California (City) for the fiscal year ended June 30, 2021. The City's management is responsible for the appropriations limit calculation for the fiscal year ended June 30, 2021.
The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting the City in evaluating the appropriations limit calculation in accordance with the requirements of Section 1.5 of Article XIII-B of the California Constitution. The procedures are recommended by the California Committee on Municipal Accounting (CCMA), as presented in the CCMA publication titled Agreed-Upon Procedures Applied to the Appropriations Limit Prescribed by Article XIII-B of the California Constitution. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.
The procedures performed and our findings were as follows:
1. We obtained the completed appropriations limit calculation for the fiscal year ended June 30, 202l and compared the limit and annual adjustment factors included in the worksheet to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation factors included in the aforementioned worksheets to those that were selected by a recorded vote of the City Council.
Finding: No exceptions were noted as a result of our procedures.
2. For the accompanying appropriations limit calculation, we added the appropriations limit for the fiscal year ended June 30, 2020, to the annual adjustment amount, and compared the resulting amount to the appropriations limit for the fiscal year ended June 30, 2021.
Finding: No exceptions were noted as a result of our procedures.
3. We compared the current year information presented in the accompanying appropriations limit calculation to the worksheets described in procedure No. 1 above.
Finding: No exceptions were noted as a result of our procedures.
4. We agreed the prior year appropriations limit presented in the accompanying appropriations limit calculation to the prior year appropriations limit adopted by the City Council.
To the City Council
Finding: The appropriations limit computed for the years ended June 30, 2021, 2020 and 2019 agreed to the amounts approved by the City Council. However, we noted the appropriations limit calculatior for the year ended June 30, 2018 was not reviewed by the City's previous auditor and an agreed-upor procedures report was not issued as required by Article XIII B, Section 1.5 of the California Constitution.
Recommendation: We recommend the City have an agreed-upon procedures report prepared for any prior years for which a report was not issued as required by the California Constitution.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the information and use of the City Council and management of the City nd should not be used by those who have not agreed to the procedures and taken responsibility for th ufficiency of the procedures for their purposes. However, this report is a matter of public record and it distribution is not limited.
Richardson & Company, Ins
October 15, 2025
CITY OF IONE, CALIFORNIA Appendix K
SCHEDULE OF FINDINGS AND RESPONSES
For the Year Ended June 30, 2019
INTERNAL CONTROL OVER FINANCIAL REPORTING
MATERIAL WEAKNESSES
Finding 2019-001
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 implemented a new accounting system and experienced turnover in the Finance Director does not use fund numbers that help identify the fund type, includes stale terminology that makes it position prior to the start of the audit, which slowed the closing process. The City's chart of accounts also difficult to classify entries and is missing certain accounts necessary to report financial transactions.
Effect: 50 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 2019 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 an Accountant with recruitments underway for Management Analyst and Finance Manager. These positions along with better documentation of the finance system and procedures will ensure that audit adjustments and supporting reconciliations are completed prior to Finding 2019-002:
transactions, including the following: Condition: We noted a number of internal control exceptions in our detail testing of financial • Cash Receipts Tests of Controls - Several cash receipts selected for testing were charged rates for services from a rate schedule that could not be located by City staff and supporting documentation for one transaction selected for testing could not be located by City staff. No support existed for the number of fixtures billed to commercial sewer fund accounts. • Cash Disbursements Tests of Controls - Three of 25 cash disbursements selected for testing were missing checks or other supporting documentation. Also, 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 cight of 25 payroll disbursements selected for testing and five additional Personnel Action Forms selected for testing were missing information. We noted different versions of the Personnel Action Forms were being used by different departments. We noted eight of 25 payroll disbursements tested had unsigned timesheets. In addition, no evidence could be found of management review of the 70 CITY OF IONE, CALIFORNIA
SCHEDULE OF FINDINGS AND RESPONSES
For the Year Ended June 30, 2019
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.
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. Payroll tax and withholding payable accounts should be reconciled to the subsequent payment each pay period and any differences investigated and cleared. 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 Management's Response: The City has taken measures to ensure documents including approvals are easily retrievable: a Personnel Action Form is completed, approved, and filed when employee payroll changes are made; review and approval processes have been implemented throughout the City which document transaction authorizations; paper and electronic files are being reorganized to ensure retention of required document.
COMPLIANCE AND OTHER MATTERS
Finding 2019-003:
Condition: A number of issues were noted related to the SAFER grant by the predecessor auditor as noted in Finding 2018-06, including the lack of an approved employment agreement for the volunteer coordinator, a relative of the volunteer coordinator was approving timesheets of the volunteer coordinator, claims were submitted prior to the volunteer coordinator being paid, which may not be allowable under the grant agreement, grant receivables were not accrued by the Finance Department, the volunteer coordinator was reimbursed for fringe benefits directly from grant funds rather than by the City, and it was unclear whether the volunteer coordinator worked over 1,000 hours and was eligible for the City's pension plan with CalPERS and contributions were required to be made to CaPERS for the volunteer coordinator.
Criteria: Internal controls over grants should exist to ensure the expenditures incurred and claimed under the grant agreement are approved, complete and accurate. 71 CITY OF IONE, CALIFORNIA
SCHEDULE OF FINDINGS AND RESPONSES
For the Year Ended June 30, 2019
Cause: Certain controls were not in place over grant activity to ensure expenditures were approved, complete and accurate.
Effect: Grant expenditures could be disallowed by the grantor.
Recommendation: We understand the City will bring an employment agreement for the volunteer coordinator to the City Council for approval in a future Council meeting and management will address the issues brought up by the predecessor auditor. We recommend each finding be addressed in that meeting. anagements Response: The referenced Grant Procedure Policy has not yet been established; howeve ill be in the near future and incorporated in the Financial Policy and Procedure Manual. The Ci Council approved creation of a Grant Coordinator as part of the grant; however, the position was omitted from the Salary Range Schedule and is in the process of being incorporated noting that it dates back to the time of grant approval.
PRIOR YEAR FINDINGS
Finding 18-1:
Condition: At June 30, 2018, we noted the general fund had a deficit fund balance of $797,514, the Fire Service Impact Fee Fund had a $1,298,772 deficit fund balance, the Government Impact Fees fund had a deficit fund balance of $606,972, the Rail Road Depot fund had a deficit fund balance of $27,000 and the Safer Grant fund had a deficit fund balance of $9,913.
We noted improvement in the Sewer Capital Fund with an increase of net position of $654,513 and ending accumulated deficit of $2,975,875. The Sewer Tertiary Fund had an increase in net position during the 2017/19 fiscal year of $1,822 and an ending accumulated deficit of $467,306. We have noted these conditions in prior audits.
Recommendation: We recommend the City continue to evaluate the tertiary plant opcrations and prepare a plan of how the tertiary fund will pay back the $487,187 borrowed from other funds. During the 2017/18 fiscal year the fund generated $1,822 which will not be sufficient to repay the amount borrowed from other funds. While the City expects current financial resources will be sufficient to cover current liabilities, we recommend close attention to resolving the accumulated deficit in the general fund and all funds with deficit fund balances/accumulated deficits.
Current Status: The General Fund and three other City funds continue to report deficit fund balances as reported in the Fund Balance Deficit paragraph of Note A of the financial statements. A financial plan to address these deficits should be prepared by management and approved by the City Council. The Sewer Fund was separated into a number of sub-funds that were combined for reporting purposes during the year ended June 30, 2019 because there did not appear to be any requirement for any of the sub-funds to be reported separately, such as paying separate debt agreements. The deficits for the Sewer Fund reported in the June 30, 2019 financial statements are no longer reported sparately as a result. The City should address any structural deficits in its Sewer Rate Plan in the future to ensure the Sewer Fund has adequate resources to perform required services. Although it is important to ensure these deficits are addressed, we do not believe this item meets the definition of a finding under audit standards and was not included in the 2019 schedule of findings.
72 CITY OF IONE, CALIFORNIA
SCHEDULE OF FINDINGS AND RESPONSES
For the Year Ended June 30, 2019
Finding 18-2:
Condition: We noted the City had a lack of segregation of duties, as one person is capable of handling all aspects of processing certain transactions from beginning to end. A lack of segregation of duties ncreases the risk of potential error or irregularities occurring without being detected; however, due to a limited number of personnel in the finance department as a result of downsizing an adequate segregation of duties is not possible without incurring additional costs. We have noted this finding in prior audits.
Recommendation: We recommend the City segregate duties to the greatest extent possible given the limited number of personnel in the Finance Department.
Current Status: The City hired an administrative staff that allows duties to be separated. However, we noted lack of adequate documentation of internal controls being performed to prove separation of duties occurred during the year ended June 30, 2019. See Finding 2019-002 for a continuation of this finding and recommendations.
Finding 18-3:
Condition: During our testing of sewer commercial accounts, we noted the City is charging based on the number of fixtures, however the City did not have files for commercial properties documenting the number of fixtures so that we could recalculate the charges. We noted this condition in prior audits.
Recommendation: We recommend the City perform a site inspection of all commercial properties and document the number of fixtures that are being charged. The City should then compare that data to the actual charges and make adjustments where needed to verify that the current charges are valid. The City should also verify that there is an approved rate schedule for all sewer fees being charged.
Current Status: We noted differences between Sewer Fund billings and the rate per the rate schedule during our testing of cash receipts in 2019 that appeared to be related to a number of fixtures being billed to commercial customers. See Finding 2019-002 for a continuation of this finding and recommendations.
Finding 18-4:
Condition: During our testing of the prior year deposit liability account, we noted Ryland (now Axios) pulled building permits, however, the City did not adjust their deposit liability balance to reduce the liability for the 2016/17 FY activity
Recommendation: We recommend the City adjust the deposits liability balance each time Axios uses one of the prepaid building permits. We recommend the City allocate the remaining prepaid developer fees to each fund based on the funds prepaid developer deposit (liability) balance.
Current Status: The deposit accounts referenced were development impact fees paid prior to the permit being approved that should have been recognized when the related development agreement was approved under generally accepted accounting principles rather than deferring the amounts as deposits and recognizing them when permits were pulled. See the restatement discussed in Note L of the financial statements to correct this error.
73 CITY OF IONE, CALIFORNIA
SCHEDULE OF FINDINGS AND RESPONSES
For the Ycar Ended June 30, 2019
Finding 18-5:
Condition: During our prior year testing of health insurance and in lieu payments, we noted there were some employces with insurance deduction over withhold/under withheld from their paychecks. We also noted on the health in lieu payouts some of the employees were also overpaid/underpaid. We also noted this condition in the prior audit.
Recommendation: We recommend the City periodically review these deductions or payments to ensure accuracy and that all requirements are met. We recommend agreeing the health in lieu payouts and the health insurance deductions to agree with the City policy amounts.
Current Status: We noted no resolution of this issue. See Finding 2019-002 for a continuation of this finding and recommendations.
Finding 18-6:
Condition: During our testing of the SAFER federal grant we noted the following conditions:
• A related party to the SAFER grant volunteer coordinator is authorizing the timesheets as supervisor. • The volunteer coordinator is submitting the invoices to the granting agency for reimbursement and no receivable is recorded in the general ledger by the finance department. • The invoice submitted to the grant agency to reimburse the period of April 2018 through September 2018 was submitted in January 2019 prior to the City paying for the services rendered for that period. We did not see language in the grant agreement that advances were allowed under the program.
• While it appears the City Manager and the Mayor appointed the volunteer coordinator to run the SAFER grant program, the City did not adopt a job description for the position that would have included a rate of pay, if this was a full-time or part-time position and benefits package. • We noted the volunteer coordinator was submitting reimbursement requests for fringe benefits. The payments were being made directly to the volunteer coordinator. The grant agreement allowed for the cost of fringe benefits for things such as social security, Medicare, health insurance and worker's compensation to be included as a reimbursable expense to the City. There was no mention in the grant agreement that the grant would pay the volunteer coordinator for fringe benefits in lieu of the volunteer coordinator receiving these benefits.
• We noted the volunteer coordinator might have worked over 1,000 hours during the 2017/18 fiscal ycar for this program and was not enrolled in the City's retirement program with CalPERS. Under the terms of the contract between the City and CaPERS retirement program, if an employee works over 1,000 hours in a fiscal year then they should be enrolled as a member of CaPERS. Because the grant coordinator was recording salary and not actual hours worked on several timesheets it is not certain that the 1,000 hours was exceeded.
Recommendation: We recommend that a fire district employee, other than a related party to the volunteer coordinator, with knowledge of the volunteer coordinators working hours authorize the timesheets. We recommend the City review if a job description, salary schedule and benefits package should be approved by the City Council. We recommend that invoices submitted to the granting agency for reimbursement be reviewed by the Finance Department, sent to the granting agency by the Finance Department and 74 CITY OF IONE, CALIFORNIA
SCHEDULE OF FINDINGS AND RESPONSES
For the Year Ended June 30, 2019
recorded as a receivable in the general ledger. We recommend the City request reimbursement from the granting agency for fringe benefits actually paid as opposed to paying the volunteer coordinator in lieu of paying fringe benefits and requesting reimbursement for those in lieu payments. We recommend the City reconcile the actual hours worked by the volunteer coordinator and if it is determined that the 1,000 hours was exceeded contact CaPERS to determine if the volunteer coordinator should have been enrolled in the CaPERS retirement plan and take action to enroll the employee in the retirement plan.
Current Status: We noted management was working on the resolution of this finding but it was not resolved during the audit. See current year finding 2019-003, which is a continuation of this finding. 75 CITY OF IONE, CALIFORNIA
SCHEDULE OF FINDINGS AND RESPONSES
For the Year Ended June 30, 2020
INTERNAL CONTROL OVER FINANCIAL REPORTING
MATERIAL WEAKNESSES
Finding 2020-001
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 implemented a new accounting system and 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: Although improvement was noted, 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 2020 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 Administrative Analyst 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 2020-002:
Condition: 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.
69 CITY OF IONE, CALIFORNIA
SCHEDULE OF FINDINGS AND RESPONSES
For the Year Ended June 30, 2020
• We were told that credit card bills were reviewed by the Finance Manager, but no evidence of the review was available.
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. Payroll tax and withholding payable accounts should be reconciled to the subsequent payment each pay period and any differences investigated and cleared. 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.
Management's Response: The City has taken measures to ensure documents including approvals are easily retrievable: a Personnel Action Form is completed, approved, and filed when employee payroll changes are made; review and approval processes have been implemented throughout the City which document transaction authorizations; paper and electronic files are being reorganized to ensure retention of required document.
COMPLIANCE AND OTHER MATTERS
None
PRIOR YEAR FINDINGS
INTERNAL CONTROL OVER FINANCIAL REPORTING
MATERIAL WEAKNESSES
Finding 2019-001
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).
Current Status: This finding was not resolved. Finding 2020-001 is a continuation of this finding. 70 CITY OF IONE, CALIFORNIA
SCHEDULE OF FINDINGS AND RESPONSES
For the Year Ended June 30, 2020
Finding 2019-002:
Condition: We noted a number of internal control exceptions in our detail testing of financial transactions, including the following:
• Cash Receipts Tests of Controls - Several cash receipts selected for testing were charged rates for services from a rate schedule that could not be located by City staff and supportins locumentation for one transaction selected for testing could not be located by City staff. Nc support existed for the number of fixtures billed to commercial sewer fund accounts. • Cash Disbursements Tests of Controls - Three of 25 cash disbursements selected for testing were missing checks or other supporting documentation. Also, 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 eight of 25 payroll disbursements selected for testing and five additional Personnel Action Forms selected for testing were missing information. We noted different versions of the Personnel Action Forms were being used by different departments. We noted eight of 25 payroll disbursements tested had unsigned 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.
Current Status: Although rate schedules were able to be found for cash receipts tested, this finding was not resolved. Finding 2020-002 is a continuation of this finding.
COMPLIANCE AND OTHER MATTERS
Finding 2019-003:
Condition: A number of issues were noted related to the SAFER grant by the predecessor auditor as noted in Finding 2018-06, including the lack of an approved employment agreement for the volunteer coordinator, a relative of the volunteer coordinator was approving timesheets of the volunteer coordinator, claims were submitted prior to the volunteer coordinator being paid, which may not be allowable under the grant agreement, grant receivables were not accrued by the Finance Department, the volunteer coordinator was reimbursed for fringe benefits directly from grant funds rather than by the City, and it was unclear whether the volunteer coordinator worked over 1,000 hours and was eligible for the City's pension plan with CalPERS and contributions were required to be made to CalPERS for the volunteer coordinator.
Management's Response: The referenced Grant Procedure Policy has not yet been established; however, will be in the near future and incorporated in the Financial Policy and Procedure Manual. The City Council approved creation of a Grant Coordinator as part of the grant; however, the position was omitted from the Salary Range Schedule and is in the process of being incorporated noting that it dates back to the time of grant approval.
Current Status: The City Council approved a Salary Range Schedule that included the Grant Coordinator position in March 2022. The City Council approved the response to the finding when taking this action.
This issue is considered resolved.
71 OF IONE
City of lone
1 E. Main Street Appendix L
P.O. Box 398
lone, CA 95640
JOB ANNOUNCEMENT
Finance Manager
The application deadline is 4:00 P.M. on May 19th, 2025 or until filled.
The City of lone is accepting applications for the position of full-time, benefited Finance Manager.
The Finance Manager works under general supervision of the City Manager and oversees Administrative Analysts, Administrative Assistants, and Account Clerks.
This position plans and manages the Finance functions of the City including accounting, budgeting, payroll, purchasing, successor agency, CDBG program, and special studies and programs as assigned by the City Manager; manages internal and external audits; oversees revenue and expenditure projections; performs other related duties as required.
This is a single-incumbent managerial level class in the professional Accounting series.
Positions at this level are distinguished from the Accountant by the higher level of responsibility assumed, scope of job impact, degree of autonomy, and the complexity of duties assigned.
Positions at this level possess specialized, technical, and functional expertise within the area of assignment and perform the most difficult and responsible types of duties assigned to positions within this series. Incumbents assigned to this class work independently, and exercise high degree of judgment and initiative. Positions at this level are expected to determine the work methods to achieve desired outcomes and goals.
Knowledge/Skills/Abilities
Knowledge of: All facets of municipal finances; GASB accounting practices and Successor Agency finances; accounting principles, practices, and methods and the applicability of data; ordinances, resolutions, policies and laws affecting municipal financial operations; principles and practices of public administration including finance accounting, investments, budgeting, auditing, information technology and debt financing; financial planning, cash management and investments; research methods and techniques and methods of report presentation; financial computer skills, including modern office practices, procedures, methods, and equipment; and modern principles and practices of purchasing.
Ability to: Communicate clearly and concisely, orally and in writing; analyze and interpret fiscal and accounting records and data; devise and implement new and improved accounting and record-keeping procedures; prepare accurate financial and statistical reports; make accurate revenue and expenditure forecasts; analyze statistical and fiscal material and reduce the analysis OF
TONE
City of lone
1 E. Main Street
P.O. Box 398
lone, CA 95640
to layman's language; establish and maintain cooperative relationships with those contacted in the course of work; properly interpret and make decisions in accordance with laws, rules and regulations; elect, supervise, train and evaluate assigned staff; maintain highly effective interpersonal management skills with colleagues and subordinates; make presentations of complex and difficult issues to the public and to the City Council; operate a computer, 10-key adding machine, and other office-related equipment; work evenings, weekends, and attend night meetings when required; and ensure adherence to safe work practices and procedures.
EXAMPLES OF ESSENTIAL FUNCTIONS: (Illustrative Only): Management reserves the right to add, modify, change or rescind the work assignments of different positions and to make reasonable accommodations so that qualified employees can perform the essential functions of the job.
• Develops and implements goals, objectives and priorities, working closely with the City Manager related to the City's finances; provides general supervision over staff engaged in finance and accounting related work; assists the City Manager in the administration of the City-wide budget;
• Assists the City Manager in the coordination and preparation of the City's annual operating budget; prepares City revenue estimates; checks revenue and expenditure estimates and forecasts; participates in budget meetings with City staff; compiles proposed and adopted budget for publication.
• Manages the City's financial administration, investing, payroll, and purchasing for the City.
• Monitors and participates in the City's accounting activities, including accounts payable, receivable, purchasing, and payroll; reviews purchases and contracts for compliance with City ordinances, rules and procedures, and to determine that expenditures are made in accordance with the terms of the contract.
• Serves as the fiscal officer for the City's Successor Agency, Plans and develops accounting procedures for bookkeeping and processing of claims, expenditures, purchases, budget data, salary warrants, receipts and subventions, journal entries, and the general ledger.
• Supervises assigned staff; reviews work of assigned employees; performs staff evaluations; instructs staff in policies and procedures. • Assists department heads, managers and supervisors in financial matters pertaining to City operations.
• Compiles and prepares required state and federal reports for various governmental agencies; reviews, analyzes, evaluates, and implements improvements to fiscal control systems and procedures; works with independent auditors on annual audit compliance. • Reviews, evaluates and recommends improvements to the City's administrative and financial internal control systems and procedures and ensures audit compliance.
OF
TONE City of lone
1 E. Main Street
P.О. Box 398
lone, CA 95640
• Prepares monthly financial reports for City Council, City Manager, and staff. • Checks appropriation balances and recommend transfer of funds to other appropriation funds as necessary.
• Oversees the investment of City funds and revenue bonds. • Participates in cross training and provides back up to other staff; assists other office personnel in performing related administrative support functions; serves as a back-up to other finance and/or City functions.
• Establishes positive working relationships with City staff and the general public. • Assumes responsibility for ensuring the duties of the position are performed in a safe and efficient manner.
• Assists with sensitive customer relations situations and requests for information. • Performs other duties as assigned.
Minimum Qualifications
EDUCATION AND EXPERIENCE:
Education: Graduation from an accredited college or university with a Bachelor's degree or equivalent in Finance, Business or Public Administration, Accounting, or related field.
OR
Experience: Five (5) years of increasingly responsible experience in finance, with at least three (3) years of administrative supervisory experience in municipal public administration. Strong management skills and experience managing a municipal finance department are desirable.
Licenses and Certificates: Possession of a valid State of California Class C driver's license.
Supplemental Information:
PHYSICAL DEMANDS: While performing the duties of this classification, an incumbent is regularly required to use hands and fingers to handle or feel. The employee is frequently required to talk, hear, and to sit and reach with hands and arms. The employee is occasionally required to stand, walk, climb, or balance and stoop, kneel, crouch, or crawl. The employee must regularly lift and/or move up to ten (10) pounds, frequently lift and/or move up to twenty-five (25) pounds.
Specific vision abilities required by this job include close vision, distance vision, color vision, peripheral vision, depth perception and ability to adjust focus.
ENVIRONMENTAL ELEMENTS: The employee typically works in an office environment.
Non-traditional work hours may be required in order to accommodate the City's needs including attendance at City Council meetings, special City events, and matters requiring the presence of the incumbent. These hours may include, but are not limited to: weekends, evenings, and OF
LONE
City of lone
1 E. Main Street
P.O. Box 398
lone, CA 95640
PORA
holidays. Generally clean work environment with limited exposure to conditions such as dust, fumes, odors, or noise.
SELECTION PROCESS:
The selection process will consist of an evaluation of the applicant's training and experience based on the required employment application. Applicants are also required to provide their resume upon applying. Only the candidates whose backgrounds best match the position will be invited to proceed in the oral interview process.
COMPENSATION AND BENEFITS
The salary range is $88,400.83-$107,451.76 per year. The City contributes up to $1250/ month towards medical insurance premiums for approved health plans through CaPERS.
Dental and Vision Insurance coverage is provided to full-time regular employees at no cost to employees.
The City provides Term life insurance coverage of $50,000 for each full-time regular employee at no cost to employees.
Employees new to the CalPERS retirement system will be PEPRA eligible (2% at 62 formula).
For more detail, please refer to the Employee Handbook.
The application deadline is 4:00 PM on May 19", 2025 or until filled.