CITY OF JACKSON
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025
Special Capital
Revenue Projects Totals
REVENUES
Use of money and property $ 226,612 $ 633 $ 227,245
Intergovernmental revenue 1,322,201 134,160 1,456,361
Other revenues 1,422 113 1,535
Total Revenues 1,550,235 134,906 1,685,141
EXPENDITURES
Current:
General government 206,049 1,631 207,680
Community development 30 - 30
Culture and recreation 3,712 - 3,712
Capital outlay 574,686 169,682 744,368
Total Expenditures 784,477 171,313 955,790
Excess of Revenues Over (Under) Expenditures 765,758 (36,407) 729,351
OTHER FINANCING SOURCES (USES)
Transfers in 106,859 150,593 257,452
Transfers out (453,034) - (453,034)
Total Other Financing Sources (Uses) (346,175) 150,593 (195,582) Net Change in Fund Balances 419,583 114,186 533,769
Fund Balances (Deficits) - Beginning 7,161,646 (68,967) 7,092,679 Change within financial reporting entity (1,278,079) (188,580) (1,466,659) Fund Balances (Deficits) - Beginning, Restated 5,883,567 (257,547) 5,626,020 Fund Balances (Deficits) - Ending $ 6,303,150 $ (143,361) $ 6,159,789 -64-
Nonmajor Governmental Funds
• Special Revenue Funds
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CITY OF JACKSON
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2025
First Time
Argonaut CDBG CDBG Home Homebuyers
Heights Revolving Discretionary PI 2005
ASSETS
Cash and investments $ 5,616 $ 56,277 $ 132,561 $ 1,350,395 $ - Receivables:
Taxes - - - - -
Interest 47 471 1,119 11,098 -
Intergovernmental - - - - -
Due from other funds - - - - -
Loans receivable - 22,245 - - 425,956
Total Assets $ 5,663 $ 78,993 $ 133,680 $ 1,361,493 $ 425,956
LIABILITIES
Accounts payable $ - $ - $ - $ - $ -
Due to other funds - - - - -
Total Liabilities - - - - -
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - - - -
Total Deferred Inflows of Resources - - - - -
FUND BALANCES
Restricted 5,663 78,993 133,680 1,361,493 425,956
Assigned - - - - -
Unassigned - - - - -
Total Fund Balances (Deficits) 5,663 78,993 133,680 1,361,493 425,956 Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 5,663 $ 78,993 $ 133,680 $ 1,361,493 $ 425,956 -65-
Continued (Page 1 of 3)
First Time
First Time Homebuyers For Calculat
Homebuyers 08-HOME- Essential Recycling Gas Tax RMRA
2006 4729 Services Measure M Promo Streets CRWQCB RD-Maint $ - $ - $ 751,390 $ - $ 13,361 $ - $ - $ 485,710
- - - - - 12,797 - 11,507
- - 6,341 - 113 - - 4,026
- - - - - - - -
- - - - - - - -
228,347 511,433 - - - - - -
$ 228,347 $ 511,433 $ 757,731 $ - $ 13,474 $ 12,797 $ - $ 501,243 $ - $ - $ - $ - $ 3,000 $ - $ - $ 16,583
- - - - - - - -
- - - - 3,000 - - 16,583
- - - - - - - -
- - - - - - - -
228,347 511,433 757,731 - 10,474 12,797 - -
- - - - - - - 484,660
- - - - - - - -
228,347 511,433 757,731 - 10,474 12,797 - 484,660
$ 228,347 $ 511,433 $ 757,731 $ - $ 13,474 $ 12,797 $ - $ 501,243 -65-
Continued (Page 1 of 3)
CITY OF JACKSON
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2025
Local American HES Parkland Regional
Transportation Rescue Plan Signs In Lieu Parks
ASSETS
Cash and investments $ 391,897 $ 27,786 $ 14,154 $ 304,742 $ - Receivables:
Taxes - - - - -
Interest 3,307 - 119 7,241 -
Intergovernmental - - - - -
Due from other funds - - - 553,275 -
Loans receivable - - - - -
Total Assets $ 395,204 $ 27,786 $ 14,273 $ 865,258 $ -
LIABILITIES
Accounts payable $ - $ - $ - $ - $ -
Due to other funds - - - - -
Total Liabilities - - - - -
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - - - -
Total Deferred Inflows of Resources - - - - -
FUND BALANCES
Restricted 395,204 27,786 - 865,258 -
Assigned - - 14,273 - -
Unassigned - - - - -
Total Fund Balances (Deficits) 395,204 27,786 14,273 865,258 - Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 395,204 $ 27,786 $ 14,273 $ 865,258 $ - -66-
Continued (Page 2 of 3)
For Calculat
Streets and FTHB CV2 Park Clean
SLESF Bridges 2011 Utilities Per Capita HHAP R3 Water ECRG $ - $ 933,847 $ - $ - $ - $ - $ - $ -
- - - - - - - -
- 7,881 - - - - - -
- - - - - 84,359 - 26,366
- - - - - - - -
- - 129,994 - - - - -
$ - $ 941,728 $ 129,994 $ - $ - $ 84,359 $ - $ 26,366
$ - $ - $ - $ - $ - $ 60 $ - $ 1,249
- - - - 5,823 84,298 - 25,117
- - - - 5,823 84,358 - 26,366
- - - - - 84,358 - 26,366
- - - - - 84,358 - 26,366
- 941,728 129,994 - - - - -
- - - - - - - -
- - - - (5,823) (84,357) - (26,366)
- 941,728 129,994 - (5,823) (84,357) - (26,366)
$ - $ 941,728 $ 129,994 $ - $ - $ 84,359 $ - $ 26,366
-66-
Continued (Page 2 of 3)
CITY OF JACKSON
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2025
Argonaut
Storm Water Lane
Damage 23 HHAP R4 Reservoir HHAP 5 Improvement
ASSETS
Cash and investments $ - $ - $ - $ - $ 39,644
Receivables:
Taxes - - - - -
Interest - - - - 335
Intergovernmental - - - 5,753 -
Due from other funds - - - - -
Loans receivable - - - - -
Total Assets $ - $ - $ - $ 5,753 $ 39,979
LIABILITIES
Accounts payable $ - $ - $ - $ 39 $ -
Due to other funds - - - 5,714 -
Total Liabilities - - - 5,753 -
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - - 5,753 -
Total Deferred Inflows of Resources - - - 5,753 -
FUND BALANCES
Restricted - - - - 39,979
Assigned - - - - -
Unassigned - - - (5,753) -
Total Fund Balances (Deficits) - - - (5,753) 39,979
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ - $ - $ - $ 5,753 $ 39,979 -67-
Continued (Page 3 of 3)
New York
Ranch Road
Forfeiture Totals
$ - $ 4,507,380
- 24,304
- 42,098
- 116,478
- 553,275
- 1,317,975
$ - $ 6,561,510
$ - $ 20,931
- 120,952
- 141,883
- 116,477
- 116,477
- 5,926,516
- 498,933
- (122,299)
- 6,303,150
$ - $ 6,561,510
-67-
Continued (Page 3 of 3)
CITY OF JACKSON
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Special Revenue Funds
For the Year Ended June 30, 2025
First Time
Argonaut CDBG CDBG Home Homebuyers
Heights Revolving Discretionary PI 2005
REVENUES
Use of money and property $ 234 $ 1,913 $ 5,348 $ 52,211 $ 8,180 Intergovernmental revenue - 30 - - -
Other revenues - - - - -
Total Revenues 234 1,943 5,348 52,211 8,180
EXPENDITURES
Current:
General government - - - - -
Community development - 30 - - -
Culture and recreation - - - - -
Capital outlay - - - - -
Total Expenditures - 30 - - -
Excess of Revenues Over (Under)
Expenditures 234 1,913 5,348 52,211 8,180
OTHER FINANCING SOURCES (USES)
Transfers in - - - 104,246 -
Transfers out - - - - -
Total Other Financing Sources (Uses) - - - 104,246 -
Net Change in Fund Balances 234 1,913 5,348 156,457 8,180 Fund Balances (Deficits) - Beginning 5,429 77,080 128,332 1,205,036 417,776 Change within financial reporting entity - - - - -
Fund Balances (Deficits) - Beginning, Restated 5,429 77,080 128,332 1,205,036 417,776 Fund Balances (Deficits) - Ending $ 5,663 $ 78,993 $ 133,680 $ 1,361,493 $ 425,956 -68-
Continued (Page 1 of 3)
First Time
First Time Homebuyers For Calculatio
Homebuyers 08-HOME- Essential Recycling Gas Tax RMRA
2006 4729 Services Measure M Promo Streets CRWQCB RD-Maint $ 4,537 $ - $ 31,114 $ - $ 404 $ - $ - $ 17,393
- 10,335 - - 5,000 151,615 - 136,855
- - - - - - - -
4,537 10,335 31,114 - 5,404 151,615 - 154,248
- - - - 3,000 - - -
- - - - - - - -
- - - - - - - -
- - - - - - - 26,647
- - - - 3,000 - - 26,647
4,537 10,335 31,114 - 2,404 151,615 - 127,601
- - - - - - - -
(2,400) - - - - (151,512) - -
(2,400) - - - - (151,512) - -
2,137 10,335 31,114 - 2,404 103 - 127,601
226,210 501,098 726,617 1,415,273 8,070 12,694 - 357,059 - - - (1,415,273) - - - -
226,210 501,098 726,617 - 8,070 12,694 - 357,059
$ 228,347 $ 511,433 $ 757,731 $ - $ 10,474 $ 12,797 $ - $ 484,660 -68-
Continued (Page 1 of 3)
CITY OF JACKSON
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Special Revenue Funds
For the Year Ended June 30, 2025
Local American HES Parkland Regional
Transportation Rescue Plan Signs In Lieu Parks
REVENUES
Use of money and property $ 16,189 $ 7,521 $ 587 $ 35,735 $ 77 Intergovernmental revenue - 483,237 - - -
Other revenues - - - - -
Total Revenues 16,189 490,758 587 35,735 77
EXPENDITURES
Current:
General government - - - - -
Community development - - - - -
Culture and recreation - - - - -
Capital outlay - 521,919 - 6,825 -
Total Expenditures - 521,919 - 6,825 -
Excess of Revenues Over (Under)
Expenditures 16,189 (31,161) 587 28,910 77
OTHER FINANCING SOURCES (USES)
Transfers in 2,613 - - - -
Transfers out - - - - -
Total Other Financing Sources (Uses) 2,613 - - - -
Net Change in Fund Balances 18,802 (31,161) 587 28,910 77 Fund Balances (Deficits) - Beginning 376,402 58,947 13,686 836,348 (77) Change within financial reporting entity - - - - -
Fund Balances (Deficits) - Beginning, Restated 376,402 58,947 13,686 836,348 (77) Fund Balances (Deficits) - Ending $ 395,204 $ 27,786 $ 14,273 $ 865,258 $ - -69-
Continued (Page 2 of 3)
Streets and FTHB CV2 Park Clean
SLESF Bridges 2011 Utilities Per Capita HHAP R3 Water ECRG $ - $ 38,670 $ 4,812 $ - $ - $ - $ - $ -
194,663 - - 16,549 17,625 135,333 - 35,846
- - - - - 1,422 - -
194,663 38,670 4,812 16,549 17,625 136,755 - 35,846
- - - - - 111,888 (38) 58,225
- - - - - - - -
- - - - 3,712 - - -
- - - - 19,295 - - -
- - - - 23,007 111,888 (38) 58,225
194,663 38,670 4,812 16,549 (5,382) 24,867 38 (22,379)
- - - - - - - -
(194,663) - (101,846) - - - - -
(194,663) - (101,846) - - - - -
- 38,670 (97,034) 16,549 (5,382) 24,867 38 (22,379)
- 903,058 227,028 (16,549) (441) (109,224) (38) (3,987) - - - - - - - -
- 903,058 227,028 (16,549) (441) (109,224) (38) (3,987) $ - $ 941,728 $ 129,994 $ - $ (5,823) $ (84,357) $ - $ (26,366) -69-
Continued (Page 2 of 3)
CITY OF JACKSON
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Special Revenue Funds
For the Year Ended June 30, 2025
Argonaut
Storm Water Lane
Damage 23 HHAP R4 Reservoir HHAP 5 Improvement
REVENUES
Use of money and property $ - $ - $ - $ - $ 1,646
Intergovernmental revenue 68,433 66,680 - - -
Other revenues - - - - -
Total Revenues 68,433 66,680 - - 1,646
EXPENDITURES
Current:
General government - 27,221 - 5,753 -
Community development - - - - -
Culture and recreation - - - - -
Capital outlay - - - - -
Total Expenditures - 27,221 - 5,753 -
Excess of Revenues Over (Under)
Expenditures 68,433 39,459 - (5,753) 1,646
OTHER FINANCING SOURCES (USES)
Transfers in - - - - -
Transfers out - - - - -
Total Other Financing Sources (Uses) - - - - -
Net Change in Fund Balances 68,433 39,459 - (5,753) 1,646 Fund Balances (Deficits) - Beginning (68,433) (39,459) (137,194) - 38,333 Change within financial reporting entity - - 137,194 - - Fund Balances (Deficits) - Beginning, Restated (68,433) (39,459) - - 38,333 Fund Balances (Deficits) - Ending $ - $ - $ - $ (5,753) $ 39,979 -70-
Continued (Page 3 of 3)
New York
Ranch Road
Forfeiture Totals
$ 41 $ 226,612
- 1,322,201
- 1,422
41 1,550,235
- 206,049
- 30
- 3,712
- 574,686
- 784,477
41 765,758
- 106,859
(2,613) (453,034)
(2,613) (346,175)
(2,572) 419,583
2,572 7,161,646
- (1,278,079)
2,572 5,883,567
$ - $ 6,303,150
-70-
Continued (Page 3 of 3)
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Nonmajor Governmental Funds
• Capital Project Funds
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CITY OF JACKSON
Combining Balance Sheet
Nonmajor Capital Project Funds
June 30, 2025
South Ave Pitt Street French Sidewalk Hwy 49
Bridge Bridge Bar Bridge Improvement Lights
ASSETS
Cash and investments $ - $ - $ - $ - $ -
Receivables:
Interest - - - - -
Intergovernmental 298 2,311 - - 4,401
Total Assets $ 298 $ 2,311 $ - $ - $ 4,401
LIABILITIES
Accounts payable $ 2,105 $ 2,989 $ - $ - $ 969
Due to other funds 102,969 39,312 - 263 11,733
Total Liabilities 105,074 42,301 - 263 12,702
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues 298 2,311 - - 4,401
Total Deferred Inflows of Resources 298 2,311 - - 4,401
FUND BALANCES (DEFICITS)
Restricted - - - - -
Unassigned (105,074) (42,301) - (263) (12,702)
Total Fund Balances (Deficits) (105,074) (42,301) - (263) (12,702) Total Liabilities, Deferred Inflows
of Resources, and Fund Balances $ 298 $ 2,311 $ - $ - $ 4,401 -71-
Sutter Street Oro de
Street Stripe Amador Totals
$ - $ 2,671 $ 14,166 $ 16,837
- 23 119 142
- - - 7,010
$ - $ 2,694 $ 14,285 $ 23,989
$ - $ - $ - $ 6,063
- - - 154,277
- - - 160,340
- - - 7,010
- - - 7,010
- 2,694 14,285 16,979
- - - (160,340)
- 2,694 14,285 (143,361)
$ - $ 2,694 $ 14,285 $ 23,989
-71-
CITY OF JACKSON
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Capital Project Funds
For the Year Ended June 30, 2025
South Ave Pitt Street French Sidewalk Hwy 49
Bridge Bridge Bar Bridge Improvement Lights
REVENUES
Use of money and property $ - $ - $ - $ - $ -
Intergovernmental revenue 4,660 27,684 38,303 - 63,513
Other revenues - - - - -
Total Revenues 4,660 27,684 38,303 - 63,513
EXPENDITURES
Current:
General government 563 563 - - 505
Capital outlay 52,520 60,035 316 - 56,811
Total Expenditures 53,083 60,598 316 - 57,316
Excess of Revenues Over (Under)
Expenditures (48,423) (32,914) 37,987 - 6,197
OTHER FINANCING SOURCES (USES)
Transfers in - - 150,593 - -
Total Other Financing Sources (Uses) - - 150,593 - -
Net Change in Fund Balance (48,423) (32,914) 188,580 - 6,197 Fund Balances (Deficits) - Beginning (56,651) (9,387) - (263) (18,899) Change within financial reporting entity - - (188,580) - - Fund Balances (Deficits) - Beginning, Restated (56,651) (9,387) (188,580) (263) (18,899) Fund Balances (Deficits) - Ending $ (105,074) $ (42,301) $ - $ (263) $ (12,702) -72-
Sutter Street Oro de
Street Stripe Amador Totals
$ - $ 114 $ 519 $ 633
- - - 134,160
113 - - 113
113 114 519 134,906
- - - 1,631
- - - 169,682
- - - 171,313
113 114 519 (36,407)
- - - 150,593
- - - 150,593
113 114 519 114,186
(113) 2,580 13,766 (68,967)
- - - (188,580)
(113) 2,580 13,766 (257,547)
$ - $ 2,694 $ 14,285 $ (143,361)
-72-
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Nonmajor Proprietary Funds
• Enterprise Funds
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CITY OF JACKSON
Combining Statement of Net Position
Nonmajor Enterprise Funds
June 30, 2025
Utility
Parking Deposits Totals
ASSETS
Current Assets:
Cash and investments $ - $ 31,804 $ 31,804
Total Current Assets - 31,804 31,804
Noncurrent Assets:
Capital assets:
Non-depreciable 155,586 - 155,586
Depreciable, net 249,748 - 249,748
Total capital assets 405,334 - 405,334
Total Noncurrent Assets 405,334 - 405,334
Total Assets 405,334 31,804 437,138
LIABILITIES
Current Liabilities:
Deposits payable - 41,742 41,742
Total Current Liabilities - 41,742 41,742
Total Liabilities - 41,742 41,742
NET POSITION
Investment in capital assets 405,334 - 405,334
Unrestricted - (9,938) (9,938)
Total Net Position $ 405,334 $ (9,938) $ 395,396
-73-
CITY OF JACKSON
Combining Statement of Revenues, Expenses
and Changes in Net Position
Nonmajor Enterprise Funds
For the Year Ended June 30, 2025
Utility
Parking Deposits Totals
OPERATING REVENUES
Charges for services $ - $ 7 $ 7
Total Operating Revenues - 7 7
OPERATING EXPENSES
Depreciation 8,263 - 8,263
Total Operating Expenses 8,263 - 8,263
Change in Net Position (8,263) 7 (8,256)
Total Net Position - Beginning 413,597 (9,945) 403,652
Total Net Position - Ending $ 405,334 $ (9,938) $ 395,396 -74-
CITY OF JACKSON
Combining Statement of Cash Flows
Nonmajor Enterprise Funds
For the Year Ended June 30, 2025
Utility
Parking Deposits Totals
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers $ - $ 7 $ 7
Payments to suppliers - 639 639
Net Cash Provided (Used) by Operating Activities - 646 646 Net Increase (Decrease) in Cash and Cash Equivalents - 646 646 Balances - Beginning - 31,158 31,158
Balances - Ending $ - $ 31,804 $ 31,804
RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES
Operating income (loss) $ (8,263) $ 7 $ (8,256)
Adjustments to reconcile operating income to net cash provided by operating activities:
Depreciation 8,263 - 8,263
Increase (decrease) in:
Deposits payable - 639 639
Net Cash Provided (Used) by Operating Activities $ - $ 646 $ 646 -75-
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Fiduciary Funds
• Custodial Funds
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CITY OF JACKSON
Combining Statement of Assets and Liabilities
Custodial Funds
June 30, 2025
Kennedy Amador Friends of
Wheels County Fees the Cemetery Totals
ASSETS
Cash and investments $ 1,401 $ 15,300 $ - $ 16,701
Receivables:
Interest 12 - - 12
Total Assets $ 1,413 $ 15,300 $ - $ 16,713
NET POSITION
Restricted for individuals, organizations, and other governments $ 1,413 $ 15,300 $ - $ 16,713 Total Net Position $ 1,413 $ 15,300 $ - $ 16,713
-76-
CITY OF JACKSON
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2025
Kennedy Amador Friends of
Wheels County Fees the Cemetery Totals
ADDITIONS
Net investment earnings $ 63 $ (10) $ 6 $ 59
Total Additions 63 (10) 6 59
DEDUCTIONS
Distributions from pooled investments - - 201 201
Total Deductions - - 201 201
Net Increase (decrease) in Fiduciary Net Position 63 (10) (195) (142) Total Net Position - Beginning 1,350 15,310 195 16,855
Total Net Position - Ending $ 1,413 $ 15,300 $ - $ 16,713 -77-
CITY OF JACKSON,
CALIFORNIA
SINGLE AUDIT ACT
REPORTS AND SCHEDULES
FOR THE YEAR ENDED
JUNE 30, 2025
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CITY OF JACKSON
Single Audit Act
For the Year Ended June 30, 2025
Table of Contents
Page
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............................................................................1-2 Independent Auditor’s Report on Compliance for Each Major Program and on Internal Control over Compliance Required by the Uniform Guidance.................................................3-5 Schedule of Expenditures of Federal Awards for the Year Ended June 30, 2025 ........................................ 6 Notes to Schedule of Expenditures of Federal Awards .............................................................................7-8 Schedule of Findings and Questioned Costs............................................................................................9-11 Schedule of Prior Year Findings and Questioned Costs............................................................................. 12 Management’s Corrective Action Plan ....................................................................................................... 13
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CERTIFIED PUBLIC ACCOUNTANTS
-1-
950 THARP ROAD, SUITE 502 YUBA CITY, CA 95993 TEL: (530) 673-9790 FAX: (530) 673-1305 [email protected]
SMITH & NEWELL
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 Jackson
Jackson, California
We have audited, in accordance with the 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 Jackson, California, (City) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City's basic financial statements and have issued our report thereon dated February 5, 2026.
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. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. We identified certain deficiencies in internal control, described in the accompanying schedule of findings and questioned costs as items 2025- 001 and 2025-002 that we consider to be significant deficiencies.
-2-
To the Honorable Mayor and Members of the City Council
City of Jackson
Jackson, California
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
City’s Responses to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the City’s responses to the findings identified in our audit and described in the accompanying management’s corrective action plan. The City’s responses were not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the responses.
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.
Smith & Newell CPAs
Yuba City, California
February 5, 2026
CERTIFIED PUBLIC ACCOUNTANTS
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950 THARP ROAD, SUITE 502 YUBA CITY, CA 95993 TEL: (530) 673-9790 FAX: (530) 673-1305 [email protected]
SMITH & NEWELL
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM
AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY
THE UNIFORM GUIDANCE
To the Honorable Mayor and Members of the City Council
City of Jackson
Jackson, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Jackson, California's (City) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the City's major federal programs for the year ended June 30, 2025. The City's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs.
In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2025.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with 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 opinion on compliance for each major federal program. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City’s federal programs.
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To the Honorable Mayor and Members of the City Council
City of Jackson
Jackson, California
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. 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, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of each major federal program as a whole.
In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures, include examining, on a test basis, evidence regarding the City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance.
Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
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To the Honorable Mayor and Members of the City Council
City of Jackson
Jackson, California
Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Jackson, California, (City) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City's basic financial statements. We issued our report thereon dated February 5, 2026, which contained unmodified opinions on those financial statements. Our audit was performed for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates 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 financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole.
Smith & Newell CPAs
Yuba City, California
February 5, 2026
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CITY OF JACKSON
Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2025
Pass-Through
Assistance Entity Passed Total
Federal Grantor/Pass-Through Listing Identifying Through to Federal Grantor/Program Title Number Number Subrecipients Expenditures U.S. Department of Housing and Urban Development
State Department of Housing and Community Development:
Community Development Block Grants/State's Program
and Non-Entitlement Grants in Hawaii 14.228 Outstanding Loans $ - $ 76,933 Home Investment Partnerships Program 14.239 Outstanding Loans - 7,870,802 Total U.S. Department of Housing and Urban Development - 7,947,735 U.S. Department of Transportation
State Department of Transportation:
Highway Planning and Construction 20.205 BRLO-5141 (014) - 299 Highway Planning and Construction 20.205 BRLO-5141 (018) - 20,608 Highway Planning and Construction 20.205 HSIPL-5141 (019) - 57,316 Subtotal 20.205 - 78,223
Total U.S. Department of Transportation - 78,223
U.S. Department of the Treasury
Direct Program:
Coronavirus State and Local Fiscal Recovery Funds 21.027 - - 483,237 Total U.S. Department of the Treasury - 483,237
Total $ - $ 8,509,195
See the accompanying Notes to Schedule of Expenditures of Federal Awards -6-
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CITY OF JACKSON
Notes to Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2025
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1. REPORTING ENTITY
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the City of Jackson, California (City). The City reporting entity is defined in Note 1 to the City’s basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule of Expenditures of Federal Awards. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the City.
2. BASIS OF ACCOUNTING
Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements, regardless of the measurement focus applied. The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in the notes to the City financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursements. In addition, the outstanding balance of prior years’ loans that have significant continuing compliance requirements have been included in total federal expenditures.
3. INDIRECT COST RATE
The City has elected not to use the 15 percent de minimis cost rate allowed under the Uniform Guidance.
4. RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree or can be reconciled with amounts reported in the related federal financial assistance reports.
5. RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree or can be reconciled with amounts reported in the City’s basic financial statements.
6. PASS-THROUGH ENTITIES’ IDENTIFYING NUMBER
When federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the City determined that no identifying number is assigned for the program or the City was unable to obtain an identifying number from the pass-through entity.
CITY OF JACKSON
Notes to Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2025
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7. LOANS WITH CONTINUING COMPLIANCE REQUIREMENTS
The City participates in certain federal award programs that sponsor revolving loan programs, which are administered by the City. These programs require servicing arrangements with the City. The funds are returned to the programs upon repayment of the principal and interest. In accordance with Section 200.510 of the Uniform Guidance, the City has reported the outstanding balance of loans from previous years that have significant continuing compliance requirements as of June 30, 2025, along with the value of total outstanding and new loans made during the current year.
The programs listed below had the following aggregate, federally funded loans outstanding at June 30, 2025:
Amounts Outstanding
Assistance
Listing No. Program Title July 1, 2024 June 30, 2025
14.228 Community Development Block Grants/State’s
Program and Non-Entitlement Grants in Hawaii $ 76,933 $ 22,245
14.239 Home Investment Partnerships Program 7,870,802 7,955,852 Total Loans Outstanding $ 7,947,735 $ 7,978,097
CITY OF JACKSON
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2025
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SECTION I - SUMMARY OF AUDITOR’S RESULTS
Financial Statements Status
1. Type of auditor’s report issued Unmodified
2. Internal controls over financial reporting:
a. Material weaknesses identified? No
b. Significant deficiencies identified and not considered to be material weaknesses? Yes
3. Noncompliance material to financial statements noted? No Federal Awards
1. Internal control over major programs:
a. Material weaknesses identified? No
b. Significant deficiencies identified and not considered to be material weaknesses? No
2. Type of auditor’s report issued on compliance for major programs: Unmodified
3. Any audit findings disclosed that are required to be reported in accordance with 2 CFR Section 200.516(a)? No
4. Identification of major programs:
14.239 Home Investment Partnerships Program
5. Dollar threshold used to distinguish between Type A and Type B programs? $750,000
6. Auditee qualified as a low-risk auditee under 2 CFR Section 200.520? Yes
SECTION II - FINANCIAL STATEMENT FINDINGS
Audit Adjustments 2025-001
Budget 2025-002
SECTION III - FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS None
CITY OF JACKSON
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2025
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2025-001 Audit Adjustments (Significant Deficiency)
Criteria
Governmental Auditing Standards require independent auditors to evaluate all unadjusted misstatements of the financial statements. Also, producing timely audited financial statements is more difficult when adjustments are not recorded prior to the start of the annual audit.
Condition
At the time of our audit, we noted that the financial statements as presented to us for audit contained misstatements in receivables, unavailable revenues, capital assets, and compensated absences.
Cause
The City had not reconciled and adjusted all accounts in the City’s general ledger.
Effect
The financial statements as presented to us contained misstatements that required adjustment.
Questioned Cost
No questioned costs were identified as a result of our procedures.
Context
Not applicable.
Repeat Finding
This is a repeat of prior year finding 2024-001.
Recommendation
We recommend that the City reconcile all accounts and make the necessary adjustments prior to the start of the annual audit.
Views of Responsible Officials and Planned Corrective Action Refer to separate Management’s Corrective Action Plan for views of responsible officials and management’s responses.
CITY OF JACKSON
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2025
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2025-002 Budget (Significant Deficiency)
Criteria
California Government Code requires that appropriate operating budgets be adopted and amended as needed and that expenditures not exceed the approved budget.
Condition
For the year ended June 30, 2025, we noted that the City incurred expenditures in excess of appropriations of $539,795 in the General Fund.
Cause
The City did not amend its budget for changes in the estimate of expenditures during the fiscal year.
Effect
Expenditures exceeded appropriations by $539,795 in the General Fund.
Questioned Cost
No questioned costs were identified as a result of our procedures.
Context
Not applicable.
Repeat Finding
This is not a repeat finding.
Recommendation
We recommend that the City control and monitor expenditures so that they do not exceed the approved budget. If budget revisions are required, we recommend that the City take appropriate action to amend the budget.
Views of Responsible Officials and Planned Corrective Action Refer to separate Management’s Corrective Action Plan for views of responsible officials and management’s responses.
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CITY OF
��it�lr "Preserving Our Past, Enriching Our Present, Building Our Future" 33 Broadway, Jackson, California 95642-2301 • voice (209) 223-1646 • fax (209) 223-3141 E-mail: [email protected] • Web site: http://ci.jackson.ca.us
CITY OF JACKSON, CALIFORNIA
Schedule of Prior Year Findings and Questioned Costs
and
Management's Corrective Action Plan
For the Year Ended June 30, 2025
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CITY OF JACKSON
Schedule of Prior Year Findings and Questioned Costs
For the Year Ended June 30, 2025
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Audit Reference
2024-001
Status of Prior Year Recommendation
Audit Adjustments
Recommendation
We recommend that the City reconcile all accounts and make the necessary adjustments prior to the start of the annual audit
Status
In progress
CITY OF JACKSON
Management’s Corrective Action Plan
For the Year Ended June 30, 2025
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2025-001 Audit Adjustments (Significant Deficiency)
We recommend that the City reconcile all accounts and make the necessary adjustments prior to the start of the annual audit.
Management’s Response: The City concurs with the finding.
Responsible Individual: Dalacie Blankenship, Finance Manager Corrective Action Plan: We will continue training with new staff to address account reconciliation.
Anticipated Completion Date: June 30, 2026
2025-002 Budget (Significant Deficiency)
We recommend that the City control and monitor expenditures so that they do not exceed the approved budget. If budget revisions are required, we recommend that the City take appropriate action to amend the budget.
Management’s Response: The City concurs with the finding.
Responsible Individual: Carl Simpson, City Manager
Corrective Action Plan: We will review the budget on a quarterly basis.
Anticipated Completion Date: June 30, 2026
Homeless Outreach Report
January 2026
Client Engagement
• Active clients: 79
• New clients this month: 3
Client Outcomes
• Total exits: 59
Shower Project
• Individual Showers provided: 90
PIT COUNT
• Performed the Point In Time count for HUD on January 21-22 • Many agencies and volunteers participated
• Should know the count totals in a couple of months
HUD CoC NOFO 2026 – Status Snapshot
• Federal litigation continues regarding HUD’s revised CoC NOFO framework. • Portions of implementation remain paused or adjusted under court orders. • Existing CoC grants continue operating pending further HUD guidance.
Emergency Shelter Policy Update (Shelter Operator)
• All residents housed prior to policy implementation must exit by March 31, 2026. • New shelter clients must obtain employment within 35 days and secure permanent housing within 6 months; maximum stay is 6 months regardless of outcome. • Clients exited under this policy are reportedly ineligible to return for approximately one year.
• Limited housing availability may result in increased returns to unsheltered homelessness and higher outreach demand.
City of Jackson
33 Broadway
Jackson, California 95642
Telephone: (209) 223-1646
Facsimile: (209) 223-3141
E-mail: [email protected]
Application for Commission/Committee
Appointed by the Jackson City Council
Name of Commission/Committee: P l 0. an,' n fl C. om m , · s s J 'o a NOTE: To serve on the City Council, applicants must reside within city limits and are registered to vote.
Applicant's Name: M; k e.2) 2 i'vod'l c, v, ·c.
Residence Address:. __
Mailing Address (if different): _____________________ _ Phone: Home _______ Business _________ Cell
Email:
Occupation: Bus; ne.ss O'-0Qe.r
How long have you lived in Jackson? S � e.a. r .S And/or Amador County ___ _ Previous volunteer organization or commission/committee experience and your role:
Pl�.se. Se.e. o.t...,C\ched
Reasons for wishing to serve on this body: ________________ _ Pleo..se See. o.t+cu,hecl
Qualifications for serving on this body: P le.4Se. .See. a. �ohe.d A_dditional sheets may be attached if more space is required Signature Date
~~ Please return to City Clerk, City of Jackson, 33 Broadway, Jackson, CA 95642 ~~
Previous Volunteer Organizations
I represented the City of Jackson on the official sister-city delegation to Herceg Novi and Trebinje, helping strengthen cultural and economic ties abroad. I have volunteered at St.
Sava Mission, supporting community programs such as summer camp and other youth activities. I am also active in the Jackson Lions Club and regularly contribute to local initiatives, including Argonaut High School.
Reasons for Wishing to Serve on This Body
As a Main Street business owner,.I have a strong personal investment in Jackson's longterm vitality and economic health. I believe thoughtful planning and responsible development are essential to strengthening our local economy while preserving the historic character that defines our community.
I want to play an active role in shaping Jackson's future by supporting balanced growth, encouraging local business opportunity, and ensuring that development decisions reflect the values and identity of our town.
Qualifications for Serving on This Bodv
• Main Street business owner with practical experience navigating local regulations, zoning considerations, and economic conditions
• Active civic volunteer with ongoing involvement in community initiatives • Representative of the City of Jackson through participation in the sister-city delegation • Strong appreciation for historic preservation, infrastructure planning, and responsible commercial growth
• Long-term commitment to Jackson's prosperity as both a resident and business owner
ORDINANCE NO. 741
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF JACKSON, CALIFORNIA, AMENDING CHAPTER 14.04 OF THE JACKSON
MUNICIPAL CODE, ADOPTING BY REFERENCE THE 2025 EDITION OF
THE CALIFORNIA BUILDING STANDARDS CODE (CALIFORNIA CODE OF REGULATIONS, TITLE 24), CONSISTING OF: PART 1 - THE 2024 CALIFORNIA ADMINISTRATIVE CODE, PART 2 - THE 2025
CALIFORNIA BUILDING CODE, (INCORPORATING AND AMENDING
THE 2024 INTERNATIONAL BUILDING CODE), PART 2.5 - THE 2025
CALIFORNIA RESIDENTIAL CODE, (INCORPORATING AND
AMENDING THE 2024 INTERNATIONAL RESIDENTIAL CODE), PART 3 - THE 2025 CALIFORNIA ELECTRICAL CODE (INCORPORATING
THE 2023 NATIONAL ELECTRICAL CODE), PART 4 - THE 2025
CALIFORNIA MECHANICAL CODE (INCORPORATING THE 2024
UNIFORM MECHANICAL CODE), PART 5 - THE 2025 CALIFORNIA
PLUMBING CODE (INCORPORATING THE 2024 UNIFORM
PLUMBING CODE), PART 6 - THE 2025 CALIFORNIA ENERGY CODE, PART 7 - THE 2025 CALIFORNIA WILDLAND-URBAN INTERFACE
CODE, PART 8 - THE 2025 CALIFORNIA HISTORICAL BUILDING
CODE, PART 9 - THE 2025 CALIFORNIA FIRE CODE, PART 10 - THE 2025 CALIFORNIA EXISTING BUILDING CODE, PART 11 - THE 2025 CALIFORNIA GREEN BUILDING STANDARDS CODE, PART 12 - THE 2025 CALIFORNIA REFERENCED STANDARDS CODE, TOGETHER
WITH CERTAIN ADDITIONS, INSERTIONS, DELETIONS AND
CHANGES THERETO; THE 1997 EDITION OF THE UNIFORM
HOUSING CODE; THE 1997 EDITION OF THE UNIFORM CODE FOR
THE ABATEMENT OF DANGEROUS BUILDINGS; THE 1997 EDITION
OF THE UNIFORM BUILDING SECURITY CODE; THE 2024 EDITION
OF THE UNIFORM SWIMMING POOL, SPA AND HOT TUB CODE AND
THE 2024 EDITION OF THE INTERNATIONAL PROPERTY
MAINTENANCE CODE
WHEREAS, pursuant to Government Code section 50022.1 et seq., the City of Jackson (“City”) may adopt by reference the California Building Standards Code, 2025 Edition as provided in Title 24 of the California Code of Regulations and other codes, including, without limitation, the Uniform Code for the Abatement of Dangerous Buildings, the Uniform Housing Code, the Uniform Building Security Code, the Uniform Swimming Pool, Spa and Hot Tub Code, and the International Property Maintenance Code (collectively, the “Codes”).
WHEREAS, On January 1, 2026, the 2025 Edition of the California Building Standards Code adopted by the California Building Standards Commission (“Commission”) will take effect; and
WHEREAS, Health and Safety Code sections 17958.7 and 18941.5 authorize cities to adopt the California Building Standards Code with modifications determined to be reasonably necessary because of local climatic, geological or topographical conditions; and WHEREAS, the City desires to adopt the California Building Standards Code with the necessary amendments to assure the Codes are tailored to the particular safety needs of the City as required by its unique climatic, geological and topographical conditions; and WHEREAS, the City’s Building and Fire Departments have recommended that changes and modifications be made to the California Building Standards Code, and have advised that certain changes and modifications to said Code are reasonably necessary due to local conditions within the City of Jackson, and have further advised that the remainder of the said changes and modifications are of an administrative or procedural nature, or concern themselves with subjects not covered by the Code, or are reasonably necessary to safeguard life and property within the City of Jackson; and
WHEREAS, the City’s Building Official has also recommended that changes and modifications be made to the California Building Standards Code, which are necessary for administrative clarification and to establish administrative standards for the effective enforcement of the building standards of the City of Jackson and do not modify a building standard pursuant to California Health & Safety Code Sections 17958, 17958.7, and/or 18941.5; and WHEREAS, the City held public hearings on January 12, 2026 and February 23, 2026, at which time all interested persons had the opportunity to appear and be heard on the matter of adopting the Codes as amended herein; and
WHEREAS, the City published notice's of the aforementioned public hearings pursuant to California Government Code Section 6066 on January 2, 2026 and February 13, 2026; and WHEREAS, any and all other legal prerequisites relating to the adoption of this Ordinance have occurred.
NOW, THEREFORE, the City Council of the City of Jackson does hereby ordain as follows:
SECTION 1. Authority. The City Council enacts this Ordinance under the authority granted to the City as follows:
(a) Government Code section 50022.1 et seq. authorizes the City to adopt by reference the California Building Standards Code and authorizes the City to adopt other uniform codes by reference; and
(b) Health & Safety Code sections 17958.7 and 18941.5 authorize the City to adopt the California Building Standards Code with modifications determined to be reasonably necessary because of local climatic, geological or topographical conditions.
SECTION 2. Findings. To the extent the following changes and modifications to the 2025 California Building Standards Code are deemed more restrictive than the standards contained in the 2025 California Building Standards Code, thus requiring that findings be made pertaining to local conditions to justify such modifications, the City Council hereby finds and determines that the following changes and modifications are reasonably necessary due to local climatic, geological and topographical conditions, and adopts the findings provided below to support the modifications to the 2025 California Building Standards Code:
I. Climatic Conditions
Amendments to Sections 105.1.1, 105.1.2, 105.5, 109.6, 113.1, 903.2, 903.2.8.1, 1608.1, and J103.2 of the 2025 California Building Code, and Sections 307.4.1 and 307.4.2 of the 2025 California Fire Code are reasonably necessary due to the following climatic conditions:
1. The City of Jackson is subject to climatic conditions that significantly elevate fire danger and create risks to buildings and infrastructure. Summer and early-fall months bring extended periods of high temperatures, low humidity, and strong foothill winds, creating conditions favorable for rapid wildfire ignition and spread.
II. Geological Conditions
Amendments to Sections 105.1.1, 105.1.2, 105.5, 109.6, 113.1, 903.2, 903.2.8.1, 1608.1, and J103.2 of the 2025 California Building Code, and Sections 307.4.1 and 307.4.2 of the 2025 California Fire Code are reasonably necessary due to the following geological conditions:
1. The surrounding landscape can directly affect stability, heat impact, and fire risk when using an outdoor portable fireplace. Look for solid, even ground when in use and adhere to the manufacturer’s instructions
III. Topographical Conditions
Amendments to Sections 1105.1.1, 105.1.2, 105.5, 109.6, 113.1, 903.2, 903.2.8.1, 1608.1, and J103.2 of the 2025 California Building Code, and Sections 307.4.1 and 307.4.2 of the 2025 California Fire Code are reasonably necessary due to the following topographical conditions:
1. The City of Jackson is characterized by steep terrain, rolling foothills, narrow canyons, and irregular elevation changes, which can significantly affect fire behavior, drainage, and emergency response. Wildfires in such terrain can spread rapidly uphill, while narrow and winding roadways can delay emergency access and evacuation, necessitating stricter local fireprotection measures.
2. The proposed amendments to the California Building Standards Code are enacted to mitigate the impact of those local features and conditions by preventing the chance of accident or injury by requiring standards more stringent than required by the current codes.
IV. Amendments without explicit findings are administrative standards for the effective enforcement of building standards in the City or necessary for administrative clarification, and do not modify a building standard pursuant to California Health & Safety Code Sections 17958, 17958.7 and/or 18941.5.
V. Each of the City’s proposed amendments are substantially equivalent to changes or modifications enacted by the City of Jackson in Ordinance No. 727, which was previously filed with the California Building Standards Commission and was in effect as of December 12, 2022, in compliance with AB 130. In addition, the proposed amendments to the California Fire Code are necessary for home hardening.
SECTION 3. Amendment. Chapter 14.04 of the Jackson Municipal Code is amended to read in full as follows:
Section 14.04.010 Adoption of Codes and Related
Appendices.
(a) The 2025 Edition of the California Administrative Code contained in Part 1 of Title 24 of the California Code of Regulations is hereby adopted by reference as the Administrative Code of the City of Jackson;
(b) The 2025 Edition of the California Building Code contained in Part 2, Volume 1 and Volume 2, of Title 24 of the California Code of Regulations, which incorporates and amends the 2024 Edition of the International Building Code published by the International Code Council, including Chapter 1, is hereby adopted by reference as the Building Code of the City of Jackson;
(c) The 2025 Edition of the California Residential Code contained in Part 2.5 of Title 24 of the California Code of Regulations, which incorporates and amends the 2024 Edition of the International Residential Code as published by the International Code Council, including Chapter 1, is hereby adopted by reference as the Residential Code of the City of Jackson;
(d) The 2025 Edition of the California Electrical Code contained in Part 3 of Title 24 of the California Code of Regulations, which incorporates and amends the 2023 Edition of the National Electric Code published by the National Fire Protection Association, including Chapter 1, is hereby adopted by reference as the Electrical Code of the City of Jackson;
(e) The 2025 Edition of the California Mechanical Code
contained in Part 4 of Title 24 of the California Code of Regulations, which incorporates and amends the 2024 Edition of the Uniform Mechanical Code published by the International Association of Plumbing and Mechanical Officials, including Chapter 1, is hereby adopted by reference as the Mechanical Code of the City of Jackson;
(f) The 2025 Edition of the California Plumbing Code contained in Part 5 of Title 24 of the California Code of Regulations, which incorporates and amends the 2024 Edition of the Uniform Plumbing Code published by the International Association of Plumbing and Plumbing Officials, including Chapter 1, is hereby adopted as the Plumbing Code of the City of Jackson;
(g) The 2025 Edition of the California Energy Code contained in Part 6 of Title 24 of the California Code of Regulations is hereby adopted by reference as the Energy Code of the City of Jackson; (h) The 2025 Edition of California Wildland-Urban Interface Code contained in Part 7 of Title 24 of the California Code of Regulations is hereby adopted by reference as the Wildland-Urban Interface Code of the City of Jackson;
(i) The 2025 Edition of the California Historical Building Code contained in Part 8 of Title 24 of the California Code of Regulations is hereby adopted by reference as the Historical Building Code of the City of Jackson;
(j) The 2025 Edition of the California Fire Code contained in Part 9 of Title 24 of the California Code of Regulations, which incorporates and amends the 2024 Edition of the International Fire Code as published by the International Code Council, including Chapter 1, is hereby adopted as the Fire Code of the City of Jackson; (k) The 2025 Edition of the California Existing Building Code contained in Part 10 of Title 24 of the California Code of Regulations is hereby adopted by reference as the Existing Building Code of the City of Jackson;
(l) The 2025 Edition of the California Green Building Standards Code contained in Part 11 of Title 24 of the California Code of Regulations is hereby adopted by reference as the Green Building Standards Code of the City of Jackson;
(m) The 2025 Edition of the California Referenced Standards Code contained in Part 12 of Title 24 of the California Code of Regulations is hereby adopted by reference as the Referenced Standards Code of the City of Jackson;
(n) The 2024 Edition of the International Property Maintenance Code as published by the International Code Council is hereby adopted by reference as the Property Maintenance Code of the City of Jackson;
(o) The 2025 Edition of the Uniform Swimming Pool, Spa and Hot Tub Code as published by the International Association of Plumbing and Mechanical Officials is hereby adopted by reference as the Swimming Pool Code of the City of Jackson;
(p) The 1997 Edition of the Uniform Code for the Abatement of Dangerous Buildings, published by the International Conference of Building Officials, is hereby adopted by reference as the Dangerous Buildings Code of the City of Jackson;
(q) The 1997 Edition of the Uniform Housing Code, published by the International Conference of Building Officials, as referenced and adopted by the California Department of Housing and Community Development in Title 25 of the California Code of Regulations pursuant to Sections 17958, 17958.5, 17958.7, 17958.9 and 17959 of the Health & Safety Code is hereby adopted by reference as the Housing Code of the City of Jackson;
(r) The 1997 Edition of the Uniform Building Security Code, published by the International Conference of Building Officials, is hereby adopted by reference as the Security Building Code of the City of Jackson;
(s) The above-identified codes in this Section 14.04.010 (hereinafter collectively referred to as the “Codes”) are adopted for the purpose of prescribing regulations for the erection, construction, modification, repair, maintenance, demolition, use and occupancy of buildings and structures. One copy of each of the Codes shall be maintained for use and examination of the public in the Office of the Building Official.
14.04.015 Conflicting provisions.
In the event of any conflict in the provisions or requirements of this title, any other title of the City of Jackson Municipal Code, the technical codes, and any other codes or laws, the most restrictive shall govern.
14.04.020 Violation of Codes—Penalties.
A. Violation of any provision of the Codes shall subject the violator to any or all of the following: suit for civil remedy or criminal penalty.
B. The criminal penalty for the first or second offense shall be punishable as an infraction as defined by the Penal Code, as amended from time to time. The criminal penalty for a third offense or more, shall be punishable as a misdemeanor as defined by the Penal Code, as amended from time to time.
14.04.030 Amendments to California Building Code
The provisions of this Section 14.04.030 shall constitute local amendments to the cross-referenced provisions of the 2025 Edition of the California Building Code, Title 24 of the California Code of Regulations, and shall be deemed to amend the cross-referenced section in said code with the respective provisions set forth in this Section 14.04.030.
A. Sections 105.1.1 and 105.1.2 of the California Building Code shall be deleted in their entirety.
B. Section 105.5 of the California Building Code is amended by adding the following to the end of the section:
For the purpose of this section, work under a permit shall be considered suspended or abandoned, and the permit subject to expiration, if the permit holder or person doing the work does not call for and pass one or more of the required inspections set forth in section(s) 110.3.1 through 110.3.10 within 180 days after the date the permit was issued, or the date of passing a prior required inspection, whichever date is later.
The permit holder may request an extension or reinstatement of a permit which may be granted at the discretion of the Building Official. Each request will be evaluated on a case by case basis.
C. Section 109.6 of the California Building Code is amended to read as follows:
The building official may authorize refunding of a fee paid hereunder which was erroneously paid or collected.
The building official may authorize refunding of not more than 80 percent of the building permit fee paid when no work has been done under a permit issued in accordance with this code.
The building official may authorize refunding of not more than 80 percent of the plan review fee paid when an application for a permit for which a plan review fee has been paid is withdrawn or canceled before any examination time has been expended.
The building official shall not authorize the refunding of any fee paid except upon written application filed by the original permittee not later than 180 days after the date of fee payment.
D. Section 113.1 of the California Building Code is amended to read as follows:
113.1 General. In order to hear and decide appeals of orders, decisions or determinations made by the Building Official relative to the application and interpretations of the technical code, there shall be and is hereby created a Board of Appeals. The Board of Appeals shall be appointed by the governing body and shall hold office at its pleasure.
The Board of Appeals shall consist of not less than three members appointed by the City of Jackson California City Council, who (i) are qualified by experience and training to pass upon matters pertaining to building construction and building service equipment, and (ii) are not employees of City of Jackson. The Building Official shall be an ex officio member and shall act as secretary to said Board but shall have no vote upon any matter before the Board. The Board shall adopt rules of procedure for conducting its business and shall render all decisions and findings in writing to the appellant with a duplicate copy to the Building Official.
E. Section 903.2 of the California Building Code is amended by adding the following to the end of the section:
Existing buildings when there is a change in character of the occupancy or use of any building that may, in the opinion of the Building Official, increase or cause to increase the threat of fire or threat to life and safety.
Exception:
1. Agricultural buildings as defined in Section 202 of the California Building Code.
An approved fire control room shall be provided for all buildings protected by an automatic fire extinguishing system. The fire control room shall contain all system control valves, fire alarm control panels and other fire equipment required by the Fire Chief. Fire control rooms shall be located within the building at a location approved by the Fire Chief, and shall be provided with a means to access the room directly from the exterior of the building. Durable signage shall be provided on the exterior side of the access door to identify the fire control room. Access to the room shall be provided by a District approved key system. Exception: Residential Group R3 as defined in Section 310 of the California Building Code.
F. Section 903.2.8.1 of the California Building Code is amended by adding the following to the end of the section:
An automatic fire sprinkler system approved by the Building Official shall be installed throughout in:
Every R3 occupancy building, regardless of size, hereafter constructed and every other building hereafter constructed in which the fire area, as defined in Chapter 2 of the California Building Code, is 5,000 square feet or greater.
Exceptions:
i. The Building Official may waive this requirement if
the building is divided into areas of less than 5,000
square feet by the construction of fire walls pursuant
to the requirements of Section 706 of the California
Building Code.
ii. Agricultural buildings as defined in Section 202 of the California Building Code.
G. Section 1608.1 of the California Building Code shall be amended to add the following sentence at the end of the sentence as follows:
The snow load for the City of Jackson shall be 20 pounds per square foot.
H. Section J103.2 of Appendix J the California Building Code shall be modified by adding the following after Item 7:
8. Grading projects less than 50 cubic yards shall not require permit or notification of the City of Jackson.
9. Upon submission of an executed Grading Acknowledgement Form and payment of the required fee, a landowner may perform the exempt grading activities as provided in this section.
Exempt grading shall conform to the following
requirements:
i. Excavation and/or placement of material shall not
exceed 500 cubic yards. Larger grading projects may not be split or separated into smaller projects for the purpose of exempting an otherwise nonexempt grading project. All
grading projects require erosion control measures to be in
place during weather events. Failure to apply best
management practices may require the submission of an
erosion control plan and payment of costs at the current hourly rate.
ii. Grading activities 51 to 500 yards may be considered to be exempt. Exempt grading activities within this
classification that are conducted between April 15 and
October 15 of the calendar year will not require an erosion control or grading plan, however a site inspection will be conducted at the current hourly rate to review the project.
The intent of this classification is to exempt grading related to private horse arenas, private parking, utility buildings 120 square feet or less without plumbing or electrical, and roof structures 120 square feet or less not intended for public use.
Finish slopes will not exceed 2 to 1 and cut and/or fill will not exceed 4 feet. Any future development requiring
building permits will require a geotechnical inspection (compaction test). All grading conducted between October 15 and April 15 will require plan submittal and a valid grading permit.
iii. Any structure requiring a building permit that is built on fill 12 or more inches in depth will require a geotechnical investigation (compaction testing) conducted by a design professional. Results of the investigation will be submitted in writing to the Building Official and shall meet the
requirements set forth in California Building Code Section 1803.5.8. Compaction shall be no less than 95%. The report shall be submitted and approved prior to construction of the foundation or as determined by the Building Official.
iv. Cut and fill slopes shall not exceed 2:1 (Horizontal :
Vertical);
v. Cut and fill depths shall not exceed 4 feet in depth as measured between a point on the original grade and the same point measured in the final graded condition;
vi. Grading shall not result in a change in the location or increase in the rate of drainage discharge from the property; vii. Disturbance of more than 1 acre shall require a
Notice of Intent to be filed with the Regional Water Quality Control Board;
viii. Top of cuts or toe of fills shall be at least 4 feet from all property lines and beyond drainage;
ix. All fills shall be compacted to 90% relative
compaction when not building a permitted structure on the fill. Compaction testing may not be required. In this case compaction is the sole responsibility of the property
owner/contractor. The requirement for compaction testing will be determined upon plan submittal and/or during field inspections at the discretion of the Building Official. Future development involving structures built on the graded area requiring a permit will require geotechnical investigation (compaction testing) and compaction of 95%.
x. Materials such as wood debris, roots, stumps and
other deleterious and unsuitable material shall not be buried within the fill; and
xi. Erosion control measures shall be in place in
disturbed areas prior to October 15.
xii. Violations. In the event that 1) any otherwise exempt grading is conducted without prior payment of the applicable fee and submission of a properly executed Grading
Acknowledgement form, or 2) any grading performed
pursuant to this Section fails to comply with the provisions set forth above, such grading shall not be exempt and the Owner shall be required to obtain a grading permit, meeting all standards and paying all fees then in effect.
xiv. Fees. A fee to cover the cost of administration of this section shall be adopted by resolution of the City Council of the City of Jackson.
I. Sections 307.4.3.1 and 307.4.3.2 are added to the California Fire Code as follows:
307.4.3.1. Use Conditions and Restrictions.
1. Portable outdoor fireplaces shall not be larger than 3 feet in diameter and 2 feet in height and must include a mesh-style grate or deflector that covers the openings of the fireplace. Said grate or deflector must cover the openings so embers cannot escape from the portable outdoor fireplace.
2. Portable outdoor fireplaces, including those used at one-and-two-family dwellings, shall be used in accordance with the manufacturer’s instructions
and shall not be operated within 15 feet of a structure or combustible material.
307.4.3.2. Enforcement.
The Fire Chief or his or her designee and the Jackson Fire Department are both authorized to extinguish any fire within the City of Jackson, conducted in violation of this section or deemed unsafe due to weather, fuel conditions, or supervision, regardless of the California Department of Forestry and Fire Protection (CAL FIRE) restricted burn status or purpose.” SECTION 4. Repeal of Conflicting Ordinances. All former ordinances or parts conflicting or inconsistent with the provisions of this Ordinance or of the Codes are hereby repealed.
SECTION 5. Severability. If any section, subsection, subdivision, paragraph, sentence, clause or phrase added by this Ordinance, or any part thereof, is for any reason held to be unconstitutional or invalid or ineffective by any court of competent jurisdiction, such decision shall not affect the validity or effectiveness of the remaining portions of this Ordinance or any part thereof. The City Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause or phrase thereof irrespective of the fact that any one or more subsections, subdivisions, paragraphs, sentences, clauses or phrases are declared unconstitutional, invalid or ineffective.
SECTION 6. Filing of Findings. Staff is hereby directed to file a copy of this Ordinance with the California Building Standards Commission of the State of California.
SECTION 7. Publication. The City Clerk shall certify to the adoption of this ordinance and shall cause a summary thereof to be published at least five (5) days prior to the meeting at which the proposed ordinance is to be adopted and shall post a certified copy of the proposed ordinance in the office of the City Clerk, and with fifteen (15) days of its adoption, shall cause a summary of it to be published, including the vote for and against the same, and shall post a certified copy of the adopted ordinance in the office of the City Clerk, in accordance with California Government Code section 36933.
SECTION 8. Effective Date. This ordinance and the rules, regulations, provisions, requirements, orders and matters established and adopted hereby shall take effect thirty (30) days from and after the date of its final passage and adoption.
SECTION 9. CEQA. The City Council finds that the changes made to the Codes are enacted to mitigate the threats posed to public peace, health and safety from snow and fire. Therefore, it can be seen with certainty that adoption of this Ordinance will not have a significant adverse effect on the environment and is therefore exempt from California Environmental Quality Act pursuant to Section 15061(b)(3) of the CEQA Guidelines. Staff is directed to file a notice of exemption within five (5) days of the adoption of this Ordinance.
AYES:
NOES:
ABSENT:
ABSTAIN:
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Chad Simmons
Mayor
ATTEST:
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John Georgette
City Clerk
APPROVED AS TO FORM:
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Joshua Nelson
City Attorney