Jackson City Council
February 23, 2026

Jackson City Council Agenda
Monday, February 23, 2026 – 6:30 PM Regular Meeting
Jackson City Hall, 33 Broadway, Jackson, California 95642 Public Teleconference Line: 1-650-419-1505
Meeting ID: 524898364
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One tap to join audio only from a smartphone: +16504191505 NOTE: The City Council meeting will be held in person at the address listed above. The City may also provide a courtesy option for the public to observe the meeting remotely using the teleconference line or RingCentral internet-based service option listed above. Callers will be muted upon entry and live remote public comment will not be taken unless required by Government Code section 54953, et. seq. If remote public comment is required, the Mayor will make announcement, and RingCentral participants may request to speak by selecting the “Raise Hand” icon, and telephone-only participants should wait until the Mayor opens public comment and then state their name for the record when prompted.

1. APPROVAL OF AGENDA.

Approval of agenda for this date; any and all off-agenda items must be approved by the City Council (pursuant to §54954.2 of the Government Code).

2. PUBLIC MATTERS NOT ON THE AGENDA.

Discussion items only, no action will be taken. Any person may address the Council at this time on any subject within the jurisdiction of the City Council. Please note – there is a three (3) minute limit. Speakers who utilize a translator will be provided at least twice the allotted time, consistent with Gov. Code § 54954.3(b)(2). Any matter that may require action may be referred to administration for review and appropriate administrative and/or legislative action.

3. CONSENT CALENDAR.

Items listed on the consent calendar are considered routine and may be enacted by one motion.

Any item may be removed for discussion at the request of a Council member. *Consent Calendar Items from January 26, 2026 City Council Meeting Agenda a. Approval of the January 12, 2026 Meeting Minutes.
b. Approval of Expenditure Report in the amount of $326,911.86. c. Consideration and possible approval of Resolution No. 2026-04 Adopting the City Investment Policy for 2026.
d. Approval of Resolution No. 2026-05 a Lot Line Adjustment for St. Sava Mission and Withrow Family Trust.
e. Approval of Façade Improvement Program Application – Laughton’s on Main – 145 Main Street in the amount of $2,424.38.
*Consent Calendar Items for February 23, 2026
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Pg. 12
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Pg. 18
Pg. 24

Jackson City Council Agenda Monday, February 23, 2026
f. Approval of the January 26, 2026 Meeting Minutes.
g. Approval of Expenditure Report in the amount of $261,456.26 (February 5, 2026), and $213,134.58 (February 20, 2026).
h. Approval of January 2026 Payroll Expenditure Report in the amount of $506,640.24. i. Receive Treasurer’s Report for October and November 2025. j. Receive Building Department Monthly Report for January 2026. k. Receive Police Department Monthly Report for January 2026. l. Receive Fire Department Monthly Report for January 2026. m. Receive Homeless Outreach Coordinator Monthly Report for January 2026. n. Accept Contract for 2024 Public Works Service Utility Vehicle with DuPratt Ford. o. Approval of Special Event Permit Application – Dandelion Days (March 21-22, 2026).

4. ADMINISTRATIVE REPORTS.

This section is to provide staff an opportunity to present oral status reports on issues. No legal action is expected to be taken by the Council.

5. COUNCIL REPORTS.

This section is to provide Council members an opportunity to present reports on their activities and to request items be placed on future agendas.

6. DISCUSSION CALENDAR.
a. Receive and accept FY 24/25 Audit Report (reports are provided separately and available on the City website and at City Hall).
b. Receive, discuss, and provide direction regarding (verbal) report from the Homeless Outreach Coordinator regarding the City’s response to homeless issues [Christine Platt]. c. Review of applicants and possible appointment to Planning Commission. d. Public Hearing: Conduct Second reading and possibly adopt Ordinance No. 741 Amending Chapter 14.04 of the Jackson Municipal Code and adopting the 2025 edition of the California Building Standards Code.

7. REGULAR MEETING ADJOURNMENT.

Regular meeting adjournment.

UPCOMING MEETINGS:

February 25, 2026 1:30 pm Economic Development Committee Meeting March 9, 2026 6:30 pm City Council Meeting
March 11, 2026 3:00 pm Cemetery Committee Meeting
March 16, 2026 6:30 pm Planning Commission Meeting (TBD) March 23, 2026 6:30 pm City Council Meeting
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Jackson City Council Agenda Monday, February 23, 2026
UPCOMING CLOSURE DATES FOR CITY OFFICES:

March 31, 2026 Cesar Chavez Day
Posted: February 20, 2026 City Hall, 33 Broadway, Jackson Agenda materials will be available for review (pursuant to §54957.5 Government Code Section) in the City Clerk’s office in City Hall.

In compliance with the Americans with Disabilities Act (ADA), if you need special assistance to participate in this meeting, including auxiliary aids or services, you should contact the Office of the City Clerk at (209) 223-1646 (voice) or (209) 223-3141 (fax). Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to assure accessibility to this meeting.

Visit our website at http://ci.jackson.ca.us for copies of previous agendas, minutes, and City budget.

City Council Meeting Minutes Monday, January 12, 2026

CITY OF JACKSON
City Council Meeting Minutes
January 12, 2026
Mayor and Council Members
Chad Simmons, Mayor
Steve McLean, Vice Mayor
Max Godde, Council Member
Connie Gonsalves, Council Member
Sierra McLean, Council Member
ABSENT: None
John Georgette, City Clerk
Josh Nelson, City Attorney (attended remotely)
Staff Members:

Carl P. Simpson, City Manager
Chris Mynderup, Police Chief
Ryan Pidgeon, Fire Chief
Erin Ventura, Contract Planner
Dana Knight, Administrative Assistant
Christine Platt, Homeless Outreach Coordinator
Mayor Simmons called the meeting to order at 6:30 p.m.

PLEDGE OF ALLEGIANCE TO THE FLAG.

1. CEREMONIAL
a. Recognition for 8 years of volunteer service to the City of Jackson and the Jackson Fire Department.
• Holly Withrow
Chief Pidgeon presented Holly Withrow with a proclamation for her outstanding volunteer service being the Lead Elf during the Santa Patrol for the last 8 years. She started volunteering when she was just 10 years old and worked hard all 4 nights of the event to collect the canned food and nonperishables that people donated to the Interfaith Food Bank. Her dedication to this event is greatly appreciated.

2. APPROVAL OF AGENDA.

Motion to Approve the City Council Agenda dated January 12, 2026, as presented. Moved by Vice Mayor Steve McLean, seconded by Councilmember Gonsalves, and carried by a 5 to 0 vote:

AYES: Simmons, Steve McLean, Godde, Gonsalves, Sierra McLean NOES: None
ABSENT: None
ABSTAIN: None

3. PUBLIC MATTERS NOT ON THE AGENDA.

City Council Meeting Minutes Monday, January 12, 2026
Discussion items only, no action will be taken. Any person may address the Council at this time on any subject within the jurisdiction of the City Council. Please note – there is a three (3) minute limit.

During Public Comment - Several residents spoke about Cynthia Hale who was a well-known unhoused person who sadly passed away.

Trixxie Smith – She gave a picture to the council of Cynthia and her dog Gypsy and she shared her love for Cynthia and asked everyone to think about what they can do to help a neighbor who may be in need.

Becky Melville – Spoke about helping the unhoused through her church and helping Cynthia and others with essentials and things to help keep them warm. She mentioned the new ordinance making encampments illegal and said that Cynthia was sleeping in a ditch and that better solutions are needed.

Tyx Pulskamp – Asked the council if a Moment of Silence could be done in Cynthia’s honor. Spoke of his friend Von who passed in 2019 close to where Cynthia did and at that time, he gave some ideas on how to make it safer to cross the streets. Statistics given on the average life expectancy of living without shelter and the high level of poverty in Amador County. Asked the council to work with the county to do more to service the needs of the citizens in Jackson today, and moving forward, like Cynthia and Robert Hillman who also passed recently.

Krista Ruesel – Found Cynthia in the street wet and cold the night she died and called the police. She didn’t know what happened after that but said she failed her and the community failed her and changes need to be made to help people like her and for them to have more options.

Dr. Bob Hartman – He and his wife interface with many unhoused people through different organizations in the county and agreed with Ty about the statistics of life expectancy of the unhoused. Spoke of the cost of housing that has gone up at a rate 325% higher than wages. It will be a community effort to come up with solutions and asked that everyone treat the unhoused with respect and dignity that they deserve.

Mel Welsh – As a member of several organizations she agrees with all that was said tonight. She spoke about the Safe Haven Parking opportunity that is a viable option for people that have cars, so they can sleep in a safe place.

A Moment of Silence was observed for Cynthia Hale and Robert Hillman.

4. CONSENT CALENDAR.

Items listed on the consent calendar are considered routine and may be enacted by one motion.

Any item may be removed for discussion at the request of a Council member. a. Approval of the December 8, 2025 Meeting Minutes.
b. Approval of Expenditure Reports in the amount of $403,742.76 (12/19/2025) and $812,562.77 (1/8/2026)
c. Approval of Payroll Expenditure report for December 2025. d. Approval of Treasurer’s Report for August 31, 2025 & September 30, 2025. e. Receive Fire Department monthly report for December 2025. f. Receive Police Department monthly report for December 2025. g. Receive Building Department monthly report for December 2025. h. Receive Quarterly Engineering Periodical Report (Oct-Nov 2025).

City Council Meeting Minutes Monday, January 12, 2026
i. Approval of Herceg Novi Delegation Ancillary Expenditures in the amount of $10,000. j. Receive Fire Department Annual Inspection Report – SB 1205 Compliance. k. Resolution No. 2026-01 Accepting a Grant Award from the Firehouse Subs Public Safety Foundation for Hydraulic Rescue Equipment.
l. Approval of the Naloxone Distribution and Training Program - Policies and Procedures. m. Resolution No. 2026-02 Approving the Cal Fire Cooperative Fire Protection Grant. n. Resolution No. 2026-03 Accepting the Competition of the Hoffman Patch Paving Project and Filing a Notice of Completion and Authorizing Recordation Therefore.

Motion to approve the Consent Calendar dated January 12, 2026, as presented. Moved by Councilmember Godde, seconded by Councilmember Sierra McLean, and carried by a 5 to 0 vote:

AYES: Simmons, Steve McLean, Godde, Gonsalves, Sierra McLean NOES: None
ABSENT: None
ABSTAIN: None

5. ADMINISTRATIVE REPORTS.

This section is to provide staff an opportunity to present oral status reports on issues. No legal action is expected to be taken by the Council.

Public Works Superintendent, Bree Wilder – Not in attendance. City Manager Simpson let the council know that he had nothing to report.

Fire Chief, Ryan Pidgeon – Reported on multiple items:
• Hired 5 Per Diem Extra Help Firefighters this month to help with having two injured firefighters out. Two of them were volunteers and have started working their 24-hour shifts. • Several grants were issued this month: Cal Fire Cooperative Fire Protection Grant for just under $20,000. Fire House Subs for $40,000. to purchase battery powered extrication tools.

A $4,000 grant from the Elks Lodge was received to support the newly established Narcan Program. This is for the Narcan Kits that will be passed out to the public. • Received a donation from Michael Bucannon from Fireline Fit out of Gilroy of 13 sets of turnout gear, 12 coats and two helmets to support the Fire and Police Explorers Program. • Had some change orders to the Fire Trucks Unlimited project for refurbing the fire trucks.

May have more after they go through the trucks.
• AED cabinet for Dietert Park has been shipped and will be here soon. • Thanked Holly Withrow again for her service as the Senior Elf. Thinks it may be the largest donation of goods that have been donated so far.
• Completed Annual SB1205 inspections for the year.

Police Chief, Chris Mynderup – Made it through the holiday season unscathed and we are looking forward to a prosperous 2026. We are increasing our Cadet Fire Explorer Program and hope to continue it and build it as we go along, and the D.A.R.E. Program is coming back to the 5th graders this year.

Detective Hopper has been working on lessons plans and getting money for supplies and graduation.

City Council Meeting Minutes Monday, January 12, 2026
Will have more information as that comes about.

City Manager, Carl P. Simpson – Nothing to report.

City Attorney, Josh Nelson – Nothing to report.

Audio not available for Council Reports and Item 7a.

6. COUNCIL REPORTS.

This section is to provide Council members an opportunity to present reports on their activities and to request items be placed on future agendas.

Councilmember Gonsalves – Nothing to report.

Councilmember Godde – Attended two Kennedy Mine meetings and will bring back an update on Wheel #1 soon. Also, volunteered serving Christmas Dinner at the Senior Center and attended the ribbon cutting of Taqueria Jiquilpan y Antojitos, the new Mexican food restaurant, at 559 Highway 49. It is where the Amador Ranch Market used to be located.

Councilmember Sierra McLean – Attended a showing of A Christmas Carol at the Baker Street West Theater. Said it was a very well-done performance and encouraged everyone to attend future shows.

Vice Mayor McLean – Visited with the delegates from Herceg Novi quite a bit while they were here.

Mayor Simmons – Also visited with the delegation. Attended the Chamber of Commerce Christmas Party. Delivered signs to the top twenty finalists of the Great Christmas Light Show. Took down the Tunnel of Lights decorations and attended the Serbian Christmas lunch after the celebration on Main Street.

7. DISCUSSION CALENDAR.
a. Presentation of Jackson’s Second Annual Residential Christmas Lights Competition, “The Great Christmas Lights Show”, winners [Erika Simmons, Economic Development Committee].

Economic Development Committee member, Erika Simmons thanked all of the individuals, businesses, and organizations, for their generous sponsorship and dedicated volunteer service in support of the 2025 Festival of Trees, Tunnel of Lights, and Citywide Christmas Lights Competition. She also thanked everyone who participated in the Great Christmas Lights Competition and her, and Mayor Simmons presented the top three finalists in the Commercial category and the top five finalists in the Residential category with certificates and prize money.

The Commercial winners were:

City Council Meeting Minutes Monday, January 12, 2026
• 1st Place – Kit Carson Nursing and Rehabilitation Center - $1,000.00 • 2nd Place – Sue’s Shoppe - $750.00
• 3rd Place – Sierra Eyecare Associates - $500.00
The Residential winners were:
• 1st Place – 9 North Pioneer Circle - $1,000.00
• 2nd Place – 126 Gordon Place - $800.00
• 3rd Place – 115 Hillside Place - $600.00
• 4th Place – 10438 Buena Vista Drive - $400.00
• 5th Place – 10365 Spunn Road - $200.00
b. Receive, discuss, and provide direction on verbal report of City’s ongoing response to homeless issues [Christine Platt, Homeless Outreach Coordinator].

Christine said Amador County’s most recent homeless count is about 100 people. To help ease the strain on resources, the county-wide Homeless Task Force is making progress on a site for safe parking for unhoused individuals living in cars or camping although there is not currently a proposal for any sanctioned encampments. Reported that Amador County has two homeless shelters with 30 beds total for women, children and some men. Pets are not allowed at the shelters, which can be a deterrent for many experiencing homelessness in Amador County. c. Receive presentation from The Resource Connection to gain an understanding of the resources they provide for the community. [Mia Huss and Sheri Noble] Mia Huss and Karen Frazier gave a presentation on the Resource and Referral programs for childcare in Amador and Calaveras Counties. Said they provide support with finding childcare, paying for childcare and supporting childcare providers in the region. They also have a Grandparent Respite program that gives support for grandparents raising children and a Consumable Closet program that provides free supplies for childcare providers to help support high quality early learning environments. Looking forward to the Celebrate the Child event in April and asked the City of Jackson to do what they can to support local childcare centers and invited the council to attend Child Care Council meetings. d. Design Review and approval of Façade Improvement Grant in the amount of $2,500 to Time for Tea at 162 Main Street [Erin Ventura, Planning Director] Planner Ventura gave an overview of the proposal to replace the front window with a passthrough window and add shutters to be open when the business is open and closed when the business is closed. The applicant provided renderings and the recommendation is to review the Design Review application, issue the Certificate of Appropriateness and award the applicant $2,500. Said it is coming to the City Council for approval because they are the approving body for the Façade Improvement Grants and if the grant is not approved the applicant will probably not move forward with the project.

After council discussion, Mayor Simmons called for Public Comment.

City Council Meeting Minutes Monday, January 12, 2026
Thornton Consolo asked if this was already approved. Planner Ventura let him know that it is on the agenda tonight for approval. Mr. Consolo stated that he doesn’t think the look of the shutters is historic. Thinks that history is getting lost in Jackson and would like the shutters to be modified to be more historic looking.

Tyx Pulskamp asked if the shutters were glass or metal. Said they look wildly modern but is in favor of having the shutters, because it is a creative way for people to see that people are down there spending money and someone driving by may stop and spend money as well.

Debbie Collins wondered how the windows will work since the window on the right will be sticking straight out into the sidewalk because the clock is there. The pictures don’t show the windows open, so it is hard to tell.

With no further comments from the public or the council, Mayor Simmons requested a Motion.

Motion to approve the Design Review and Façade Grant applications for Time for Tea, as presented and award $2,500. Motion moved by Councilmember Gonsalves, and seconded by Vice Mayor McLean, and carried by a 5 to 0 vote:

AYES: Simmons, Steve McLean, Godde, Gonsalves, Sierra McLean NOES: None
ABSENT: None
ABSTAIN: None
e. Approval of Façade Improvement Grant in the amount of $2,500 to Saloon 1848 at 105 Main Street
Planner Ventura explained that the applicant is requesting $9,750 to complete sidewalk repairs in front of his business at 105 Main Street. Façade Grants typically are issued for $2,500 and recommends approving this amount to the applicant for the sidewalk improvements. Removing these grates is common along Main Street and a lot of owners have replaced them with concrete, and it is an allowable use of Façade Grant money.

Property owner and applicant Justin Berenstein commented that he believes the sidewalks are the city’s responsibility and not the owner of the properties. He also stated that the council has granted more than $2,500 for Façade Grants in the past. Shared that someone tripped and fell a few weeks ago, and wanted clarity on who is responsible for the sidewalks.

After further discussion on who owns the sidewalks the city attorney said he would be talking with Carl and would look into it.

Councilmember Sierra McLean stated that the city is contemplating revitalization of downtown and thinks that redoing all the sidewalks at the same time would make more sense.

Councilmember Gonzalves shared that she is in favor of awarding the grant and believes that it is the city’s liability if someone fell and the city would be the deep pockets is someone sued.

Mentioned that in the past more money was awarded for these grants.

City Council Meeting Minutes Monday, January 12, 2026
After more council discussion on the issues with grates in the sidewalks, Councilmember Gonzalves said she would make a motion to increase the amount to $5,000.

Motion to approve the Façade Grant for Saloon 1848 in the amount of $5,000 to improve the sidewalk for safety reasons. Moved by Councilmember Gonsalves, seconded by Councilmember Godde and carried by a 3 to 2 vote:

AYES: Steve McLean, Godde, Gonsalves,
NOES: Simmons, Sierra McLean
ABSENT: None
ABSTAIN: None
f. Final review of City Council Committee Assignments.

Mayor Simmons asked the council if they wanted to add or change their assignments.

Councilmember Godde asked that the Amador Senior Center be added because he is on that board. Mayor Simmons questioned if they would need to change their bylaws to have a sitting council member rotate each year and asked him to look into it.

Councilmember Godde asked to be taken off the Amador Council of Tourism Committee Assignment. After council discussion about how the organization has changed over the years it was mentioned that they could decide later what they want to do about that position in the future. Tyx Pulscamp asked the council to keep going to these meetings because it helps to keep his family’s business going and their employees employed. City Manager Simpson offered to take that committee assignment and Councilmember Godde will be the alternate.

ACRA was removed from the assignment list.

Mayor Simmons said he would like to create an Ad Hoc Committee to talk with Victory Village before signing any formal documents on work they said they would do and their finances. Asked Councilmember Gonzales to be on it with him and she agreed.

Mayor Simmons asked for public comment and hearing none asked for a motion.

Motion to update the City Council Committee Assignments as discussed. Moved by Councilmember Gonzales, seconded by Councilmember Godde.

AYES: Simmons, Steve McLean, Godde, Gonsalves, Sierra McLean NOES: None
ABSENT: None
ABSTAIN: None
g. Council Member Independent Departmental Assignments Discussion.

After council discussion, Mayor Simmons asked City Manager Simpson to bring this item

City Council Meeting Minutes Monday, January 12, 2026
back to the next council meeting with a draft of the framework with the different departments listed and a rotation schedule, so the council can be assigned to each department.

Direction only. No action was taken.
h. Introduce and waive the first reading of an Ordinance to Amend Chapter 14.04 of the Jackson Municipal Code adopting by reference the 2025 edition of the California Building Standards Code, and other uniform and related codes.

Mayor Simmons asked for Public Comment and hearing none called for a motion.

Motion to Introduce and Waive the First Reading of the Ordinance adopting and amending the 2025 edition of the California Building Standards Code, and other uniform and related codes, by Vice Mayor McLean, seconded by Councilmember Sierra McLean and carried by a 5 to 0 vote:

AYES: Simmons, Steve McLean, Godde, Gonsalves, Sierra McLean NOES: None
ABSENT: None
ABSTAIN: None

8. REGULAR MEETING ADJOURNMENT.

Mayor Simmons adjourned the meeting at 8:11 p.m.

9. CLOSED SESSION.
a. CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Property: 319 Laurel Drive
Agency negotiator: Carl Simpson
Negotiating parties: Mike Ladner
Under negotiation: Price and Terms of Payment
CLOSED SESSION ADJOURNMENT.

Mayor Simmons adjourned Closed Session at 8:47 p.m. with no reportable action.

ATTEST:
__________________________________ __________________________________ John Georgette, City Clerk Date Approved

REPORT.: Jan 22 26 Thursday CITY of JACKSON
RUN ... ,: Jan 22 26 Time: 13:36
Run By.: Laurie fishback
Cash Disbursement Detail Report
PAGE: 001
ID #: PY-DP
Check Listing for 01-26 thru 01-26 Bank Account.: 1000 CTL.: JAC Check
Number
ACH21
ACH22
ACH23
ACH24
ACH25
019517
019518
019519
019520
019521
019522
019523
019524
019525
019526
019527
019528
Check
Date
Vendor
Number Name
01/23/26
01/23/26
01/23/26
01/23/26
01/23/26
01/26/26
01/26/26
01/26/26
01/26/26
ABSOl
ATTOl
PITOl
PACOl
COM12
ACTOl
ALP02
AMA26
ATTlO
01/26/26 BEN02
01/26/26 BES04
01/26/26 CAL62
01/26/26 CPSOl
01/26/26 DAT03
01/26/26 DCE'OO
01/26/26 DEP02
01/26/26 GEOOJ
ABSO TECHNOLOGIES, INC.

AT&T MOBILITY/CINGULAR
PITNEY BOWES BANK , INC.

PACifIC GAS & ELECTRIC

COMCAST BUSINESS
ACTION FIRST AID INC.

ALPHA ANALYTICAL LABS INC

AMADOR WATER AGENCY

ATT CALNET
Check Total .......... :

BENNETT ENGINEERING SERVI

BEST, BEST & KRIEGER LLP
Check Total .......... :

CALIFORNIA SURVEYING & DR
CPS
DATA TICKET INC.

DC ,ROST ASSOCIATES, INC
DEPARTMENT Of JUSTICE
GEOCON CONSULTANTS, INC.

Check Total .......... :
019529 01/26/26 GIL05 GILLMAN, BEAU
019530 01/26/26 GOV02 GOVERNMENT ,ORMS AND SUPP
019531 01/26/26 GOV05 GOVERNMENT fINANCE OfFICE
019532 01/26/26 HBAOl HAUGE BRUECK ASSOCIATES,
019533 01/26/26 HILOO HILL BROTHERS CHEMICAL
019534 01/26/26 HUN02 HUNT & SONS LLC
019535 01/26/26 HUN07 HUNT OIL Of CALI,ORNIA, I
019536 01/26/26 JBAOl JB'S AWARDS
019537 01/26/26 KVGOl KVGC 1340 AM
019538 01/26/26 LEDOl LEDGER DISPATCH
019539 01/26/26 LI,01 LI,E ASSIST
019540 01/26/26 L0002 LOOP'N KNOTS
019541 01/26/26 PAR09 PARCEL QUEST
019542 01/26/26 PIDOO RYAN PIDGEON
019543 01/26/26 POL02 POLYDYNE INC.
019544 01/26/26 STAOO STATE WATER RESOURCES CON
019545 01/26/26 STAll STAPLES CREDIT PLAN
019546 01/26/26 SUT02 SUTTER AMADOR HOSPITAL
019547 01/26/26 SUTlO SUTTER HEALTH
019548 01/26/26 THOlO STACY THOMAS
019549 01/26/26 UBEOO UBEO WEST LLC
Net
Amount
4722.28
1371.59
302.56
23162.55
836.36
4925.00
1653.00
148686.01
216. 27

92. 53
424 .46

30. 68
261. 32
236.72
1261.98
5891.13
4250.40

71. 80
2656.60
6978.80

40.15 434.50
166.50
808.13
692.00
3028.75
1951.25
6705.00
11685.00
Invoice #
6709H
X01102026H
310761420H
JAN 26H
259287101H
99861
12/31/25
6656662
24593814
24619157
24619165
24619168
24619258
24619259
26015319
1050702
1050703
1050704
91628103
006996
184531
44830
015752
225130361
225130362
225130363
Description

COMPTER MONITORING & IT SERVICES
AT&T ,IRSNET 12/03/25 TO 01/02/26
POSTAGE METER LEASE NOV 28, 2025 - ,EB 27, 2026
PG&E BILLING 12/11/2025 - 01/11/26
DOJ LINE 12/01/2025 TO 12/31/2025

AED CABINET

COLI,ORM & SOLIDS TESTING
Water Purch 12/12/25 TO 01/13/26
AT&T CALNET BAN #9391065069
AT&T CALNET BAN #9391059664
AT&T CALNET BAN #9391059541
AT&T CALNET BAN #9391059667
AT& CALNET BAN #9391059710
AT&T CALNET BAN #9391060018
MARTELL RES PROJECT - PLANNING / DESIGH DEC 2025
MATTER 82201-00000 GENERAL LEAGAL
MATTER #82201.00016 - PERSONNEL
MATTER #82201.00021/ SPECIAL

PLACEMENT METER BILLING
,IREFIGHTER EXAM - ENTRY LEVEL
CITATION PROCESSING FOR AUGUST 2025
101 DRIVE NUT
Livescan fees Police / DOJ LIVE SCCAN DEC. 2025

ORO DE AMADOR STABILITY ANALYSIS

ORO DE AMADOR TAILINGS DELINEATION

ORO DE AMADOR MARCK GRANT ASSISTANCE
2500.00 7239 FACADE GRANT REIMBURSEMENT
1038.00 0359088 48 HOUR NOTICE DOOR HANGERS

55.00 3201503 NO TAX ON 0.T. WEBNAR
3288.00 2053 ON-CAL PLANNING PROGRESS REPORT
4941.84 13146004 900 GALLONS Of THIOGUARD
3094.56 944689 fUEL CARDS ,OR 01/01/2026 TO 01/15/2026
75,24 760526 GREASE FOR EQUIPMENT
155.16 9462 VOLUNTEERS NAME TAGS
700.00 25120090 CHRISTMAS LIGHT SHOW ADVERTISING
265.76 47613 PUBLIC NOTICE / AMENDING BLDG. MUNCIPLE CODE 14.04 422.16 2051354 GLOVES - LG, MED, X-LG
269.38 000005 10 - NAVY BLUE JPD TUMBLERS
2399.00 28332 PARCEL QUEST SUBSCRIPTION
38,41 PIDOOl PERSONAL CARD USED - REIMBURSEMENT
5129.98 1991178 2300 LBS - CLARI,LOC

70.00 54365 DRINKING WATER TREATMENT & DISTRIBUTION CERT.

64.84 605274300 CREDIT CARD RECEIPT PAPER
650.00 512764918 PRE-EMPLOYMENT CHEST X-RAY

32.80 993396124 PRE-EMPLOYMENT CHEST X-RAY I ZACHARY HELIKER 154,94 \QOOl WATER RE,UND FOR ACCOUT \QOOl (MARVIN OTT) 1858,26 572979904 COPIER LEASE, fINANCE DEPT, PRINTER LEASES (2)

REPORT.: Jan 22 26 Thursday CITY of JACKSON
RUN .... : Jan 22 26 Time: 13:36
Run By.: Laurie Fishback
Cash Disbursement Detail Report
PAGE: 002
ID#: PY-DP
CTL.: JAC
Check
Number
019550
019551
019552
019553
Check Listing for 01-26 thru 01-26 Bank Account.: 1000
Check
Date
Vendor
Number Name
01/26/26 WEBOl
01/26/26 WIL03
01/22/26 CAL45
01/22/26 CEN13

WEBER, GHIO & ASSOC
Check Total .......... :

WILBUR-ELLIS COMPANY
CALIF. DEPARTMENT FISH AN

CENTRAL VALLEY REGIONAL
Cash Account Total ...•.. :

Total Disbursements ..... :

Net
Amount
1042.50
1768.75
269.25
150.00
286.25
112. 50
150.00
1482.07
614.75
15019.45
601. 00
156.25
16298.54
118.50
747.45
7161.54
20633.55
2493.39
2888.65

83.85 72078. 24
5549.75
4251.00
4212.00
326911. 86
326911. 86
Invoice #
15780
15781
15782
15783
15784
15785
15786
15788
15789
157 90
15791
15792
15793
157 94
15795
15796
15797
15798
15799
15800
17608986

STARK LN

STARK LN
Description

GENERAL CITY ENGINEERING

GOLDSTONE DEDICATION
LOT LINE ADJ. GENERAL
PULSKAMP BLA - 24 & 26 MAIN ST.

WITHROW LLA 154 GOLF COURSE ROAD

DTSC ARGONAUT MINE TAILING SITE / AECOM CONTRACT
JACKSON VIEW SUBDIVISION UNIT 2
JACKSON HSIP HWY 49 STREET LIGHT PROJECT
BUILDING DEPT. SERVICES

BUENA VISTA WATERLINE REPLACEMENT PROJECT

HOFFMAN PATCH PAVING PROJECT

SLURRY SEAL PROJECT
TRAFFIC STUDY - MAIN ST.

CYANIDE SEWER REPAIR PROJECT
2026 SEWER IMPROVEMENT PROJECT
PRELIMINARY ENGINEERING - SOUTH AVE. BRIDGE

PRELIMINARY ENGINEERING & ENVIROMENTAL-PITT ST BRI
ENVIRONMENTAL - PITT ST. BRIDGE
RIGHT OF WAY UTILITY SUPPORT - PITT ST. BRIDGE
RIGHT OF WAY SUPPORT - PITT ST. BRIDGE

ROUND UP
EPIMS AMA-64971-R2 (STARK LANE BRIDGE)
STARK LANE BRIDGE CATEGORY "A" FILL OF O. 007 ACRES

TO:

FROM:

DATE:

SUBJECT:

CITY OF JACKSON
Council Meeting Memorandum
Monday, January 26, 2026-6:30 PM Regular Meeting
Honorable Mayor and Members of the City Council
Carl Simpson, City Manager
Dalacie Blankenship, Finance Manager
Angelica Ervin, Accounting Manager
January 22, 2026
Public Meeting to Consider the City's Investment Policy

RECOMMENDATION
That the City Council pass a motion to adopt Resolution No. 2026-04 approving the City's Investment Policy for Calendar Year 2026.

DISCUSSION
The City Council is required by the California Government Code to annually consider the City's Investment Policy at a public meeting. With approval of the investment policy, the City Manager or his designee is appointed to carry out the policy.

The City of Jackson currently invests its temporarily idle funds with the State of California Local Agency Investment Fund (LAIF). Investment transactions with LAIF involve only transfers between LAIF and the City's checking account. Authorized personnel do not write or authorize checks or receive checks or cash involved in the investment activity.

In April of 2025, funds from the City s Cal TRUST investment account were redeemed and transferred into the City's checking account. The total amount received was $919,788.84 with $10,756.17 of that being from interest received in the months of January 2025 through April 2025. This investment account is now closed.

As of December 31, 2025, the City's investment in LAIF totaled $14,007,860.93. The interest rate on LAIF investments as of December was 4.20%. This rate is lower than the previous year of 4.62%. This type of investment is market driven and the yield rate is constantly fluctuating.

The City currently holds three CD's. One CD was purchased in 2023 for $240,000.00 with a term of 36 months at a rate of 5.000%. The second CD was purchased in 2024 for $249,000.00 with a term of 24 months at a rate of

4.150%. The third CD was purchased in 2025 for $240,000.000 with a term of 24 months at a rate of 4.050%. In May of 2025 a CD that was purchased in 2022 matured and these funds were used to purchase the third CD mentioned above. In the calendar year 2025, the City received $30,059.38 in interest income from these CD investments. The City also has an interest-bearing Money Market and Flexinsured account which is utilized for the holding and transfer of funds for the purchase of CD's and CD interest. As of December 2025, the Money Market and Flexinsured accounts have a yield of 3 .66% and 0.07% respectively with the City receiving $214.86 in interest.

It is recommended that the Council adopt Resolution 2026-04 Investment Policy for 2026. It resembles prior policy and continues to require that the City maintain a cash level to cover 6-months expenditure.

Attachments: Resolution No. 2026-04 2026 Investment Policy

Resolution No. 2026-04
A Resolution of the City Council of the City of Jackson Adopting the City Investment Policy
WHEREAS, the City Council has the final authority to invest surplus funds pursuant to Government Code Section 53601; and
WHEREAS, the City Council may delegate its investment authority to the City Manager (or their designee) and explicitly provide what investments the City Manager (or their designee) is or is not allowed to make in accordance with the annual investment policy; and WHEREAS, the City Council desires to so delegate and adopt its Investment Policy for the 2026 calendar year to invest in authorized programs, including the California Local Agency Investment Fund (LAIF) and certain certificates of deposits programs.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Jackson as follows:

1. The City Manager ( or their_ designee) is hereby appointed to carry out the investment policy as set forth in Exhibit "A" attached hereto.

2. The City Manager (or their designee) shall submit periodical reports to the City Council of any and all investments pursuant to the Investment Policy.

The foregoing resolution was duly passed and adopted by the City Council of the City of Jackson at a regular meeting on the 23rd day of February, 2026 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

CITY OF JACKSON
Chad Simmons, Mayor
ATTEST:

John Georgette, City Clerk

CITY OF JACKSON
Planning Staff Report
Date: January 16, 2026
Application Type: Boundary Line Adjustment- Withrow/St. Sava Applicant: Toma and Associates
Location: 154 Gold Course Road, Jackson
(APN 020-284-004 (Withrow)/020-400-051 (St. Sava))
Recommendation
Adopt Resolution 2026-05 on consent approving a Record of Survey for Boundary Line Adjustment between APNs 020-284-004 and 020-400-051 Discussion
The application proposes shifting the boundary between APNs 020-284-004 and 020-400-051, increasing the size of Withrow’s property by 0.23 acres.

The City Engineer reviewed the proposal and has no objections.

To complete the adjustment, the applicant will prepare a Record of Survey and deeds. The City Engineer will review the deeds to ensure all Conditions of Approval are met. Once the City Clerk records the deeds, the process is

complete—no further City Council action is required under Section 17.86.070(a– b).

Environmental Review
Lot Line Adjustments are Categorically Exempt from CEQA (Class 5) 15305(a) Minor Alterations in Land Use Limitations.

Attachment

1. Lot Line/Boundary Line Adjustment Application

2. Project Map

3. Resolution No. 2026-05

"Preserv,r,g OurPasl; Enriching OurPresem_. Building Our Future·' 33 Broact.Nay, Jackson, GA 95642-2301
{209) 223-1646
e-mail:
/ Fax (209) 223-3141
[email protected]

LOT LINE/BOUNDARY LINE ADJUSTMENT APPLICATION
INSTRUCTTONS TO APPLICANT: Type or print legibly. Use additional sheets as necessmy. Attach plans, diagrams, etc. as appropriate.

Owner(s):

Withrow Family Trust, Attn: Robert Withrow
Name(s) Mailing Address, Ci
St Save Mission Corp & Westem American Diocese
Telephone E-Mail Address
Agent or Representative (if not owner):

Toma and Associates, Attn: Gina Waklee
N,me Mailing Address. City, State, ZIP
Telephone E-:Mail Address
Project Location:
a. Assessor Parcel Number(s): 020-284-004 (Withrow) and 020-400-051 �--�---- (St. Sava)
b. Physical Address(es):
c. Deed references (book and page): 2016-0010215 (Withrow) and 1998-()()()2291 (St. Sava) d. General description of location (cross street. name of existing business etc.) Between Golf Course Road and Mission Boulevard
e. Zoning District: RSF end CMRL-PD
ENVU!,ONMENTAL INFORMATION

1. Describe Project: Add 0.23 eae of existing fenced area lo Withrow parcel.

2. Existing use of property(ic,): Single Family Resldenttal (Withrow) and vacant (St. Sava)

3. WiU utility infrastructure, or easements therefore, to each adjusted parcel be affected? _N_o __

4. Wil1 any existing fences be relocated? _N_o _________________ _

5. Will vehicle access to adjusted parcels be changed: �No�------------ Bowtda,y
201'1
Li,i,e. Adju.rt,nem

6. Describe special circwnstances of the project or project site which may result in problems or adverse environmental effects. (Ex.ample: steep slopes. drainages. noisy equipment, hazardous access, tack of services.): _:.....N;.;../A ______________________________ _ Applicant certification, signature(s), and a2reement to pay application processing costs.

I hereby certify that the statements furnished herein and on any attached pages present the data required for this initial evaluation to the best ofmy ability, and that the facts, statements, and infomiation presented are true and correct to the best of my knowledge and belief.

I hereby certify that I own or am the authorized representative of the owner of the land hereby requesting a Boundary Line Adjustmen1/Merger approval and that I am aware of and do agree to pay the hourly rates as established by Res.elution of the City of Jackson for the time spent by the City staff as necessary to process, review and provide consultation to the City concerning lhis application. I am also aware that said hourly charges are jn addition to set fees required for preliminary review and administration and may also include charges to monitor complianoo with conditions of approval if my request is approved.
bv Robert Withrow, Trustee
Date
2017
Bou1idary Line Adjus1rrum1

GOLF COURSE RD. SIERRA STREET
ADJ. AREA

0.23 AC/9,840 SF

ADJUSTED

WITHROW

0.54 Acre

ADJUSTED
PARCEL 1

8.97± Acres

UNSURVEYED

IN THE UNITED STATES AND CANADA

OF THE SERVIAN ORTHODOX CHURCH

THE WESTERN AMERICAN DIOCESE
23,699 SF
Scale: 1" = 30'
2016-0010215

BOUNDARY LINE ADJUSTMENT
ROBERT JOHN WITHROW and HEATHER MARIE WITHROW
Trustees of the Robert John Withrow and Heather Marie Withrow Family Trust dated 9/29/2008
RECORD of SURVEY
(209) 223-0156
41 Summit Street, Jackson, CA 95642

ENGINEERING - SURVEYING - PLANNING

THE WESTERN AMERICAN DIOCESE OF THE SERBIAN

ORTHODOX CHURCH IN THE UNITED STATES AND CANADA,
a Religious Entity
NOTES and LEGEND
January, 2026

RECORDER'S STATEMENT

COUNTY SURVEYOR'S STATEMENT

SURVEYOR'S STATEMENT

CITY ENGINEER'S STATEMENT
NAL E
E
O
ODO

FES S I
RE
O
EB
E
R
W
NG
N
EER
I
IA
R N C
F

I V I L

C AL I F O
RE D
P
A
R
O
R
I E R
G
S
T EK
STAT E
H
No. 22295
EXP. 9-27
O
T
R
1998-0002291

MONUMENT TABLE

REFERENCE TABLE
DETAIL "A"

1 Resolution No. 2026-05
A Resolution of the City Council of the City of Jackson Approving Lot Line Adjustment for
St. Sava Mission APN 020-400-051
And
Withrow Family Trust APN 020-284-004
WHEREAS, St. Sava Mission and Withrow Family Trust have applied for Lot Line Adjustment; and
WHEREAS, the application and exhibit depicting the lot line adjustment have been reviewed by City Planner and City Engineer and found to be in compliance with the provisions of State Law and City Code; and
WHEREAS, adjusted parcels will conform with applicable standards of Articles II & III of City Development Standards.

NOW, THEREFORE, BE IT RESOLVED the City Council of the City of Jackson pursuant to City Code Chapter 17.86.050 (B) does hereby approve this Lot Line Adjustment for St. Sava Mission and Withrow Family Trust and authorizes completion of the adjustment in accordance with Chapter 17.86.070 of the City Development Code.

The foregoing resolution was duly passed and adopted by the City Council of the City of Jackson at a regular meeting on the 23rd day of February 2026 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

CITY OF JACKSON
_________________________________
Chad Simmons, Mayor
ATTEST:
____________________________________
John Georgette, City Clerk

City of Jackson
Council Meeting Memorandum
Monday, January 26, 2026 -- 6:30 PM Regular Meeting
To:

From:

Via:

Date:

Agenda Item # :

Honorable Mayor and Members of the City Council
Erin Ventura, Contract City Planner
Carl Simpson, City Manager
January 26, 2026
Façade Improvement Program Application – Laughton’s Deli on Main - 145 Main Street
Recommendation:

Staff recommends that the City Council approve a request from Aaron May for $2,424.38 in Façade Improvement Program funds to cover the cost of new signage at 145 Main Street, home of Laughton’s Deli on Main.

Background and Discussion:

In 2010 the City Council established the Façade Improvement Program designed to assist business owners in improving the appearance of commercial building facades, signs and awnings in the City. Applicants can apply for up to $2,500 in City funds to assist in façade improvements.

Jeff Beecher has requested Façade Improvement Program funds of $2,424.38 to cover the total cost to install new signs. The signs have been reviewed and approved by the Design Review Committee.

The work has already been completed. See memo from Building Official.

Staff is recommending that the City Council award $2,424.38 in Façade Grant Improvement Program funds to Jeff Beecher of Laughton’s Deli on Main.

City of Jackson
Design Review Committee Memorandum
Friday, December 12, 2025 - 2:00 PM Regular Meeting
To: Design Review Committee
From: BJ Wallace – Building Inspector
Via: Carl Simpson, City Manager
Date:

Agenda Item Façade Improvement Program Application –
Laughton’s on Main
Sign update.

Statement Regarding Laughton’s on Main Sign Installation and Façade Grant Application
The owners of Laughton’s on Main requested permission to install their window and hanging signs prior to Design Review Committee (DRC) approval so that their storefront would be presentable for their grand opening and for the City of Jackson’s Christmas Delights event.

They submitted a sign permit application, and I informed them that proceeding with installation before receiving DRC approval would be at their own risk. I advised that if the DRC ultimately does not approve the signs, the cost of the signs and the cost of their removal would be the responsibility of the owners.

CITY OF JACKSON
City Council Meeting Minutes
January 26, 2026
Mayor and Council Members
Chad Simmons, Mayor
Steve McLean, Vice Mayor
Max Godde, Council Member
Connie Gonsalves, Council Member
Sierra McLean, Council Member
ABSENT: None
John Georgette, City Clerk
Josh Nelson, City Attorney (attended remotely)
Staff Members:

Carl P. Simpson, City Manager
Chris Mynderup, Police Chief
Ryan Pidgeon, Fire Chief
Bree Wilder, Public Works Superintendent
Dana Knight, Administrative Assistant
There was a technical issue, and Mayor Simmons called the meeting to order at 6:51 p.m.

1. APPROVAL OF AGENDA.

Mayor Simmons moved Discussion Calendar Item 6b to the Consent Calendar.

Motion to Approve the City Council Agenda dated January 12, 2026, as amended. Moved by Vice Mayor Steve McLean, seconded by Councilmember Gonsalves, and carried by a 5 to 0 vote:

AYES: Simmons, Steve McLean, Godde, Gonsalves, Sierra McLean NOES: None
ABSENT: None
ABSTAIN: None

2. PUBLIC MATTERS NOT ON THE AGENDA.

Discussion items only, no action will be taken. Any person may address the Council at this time on any subject within the jurisdiction of the City Council. Please note – there is a three (3) minute limit.

John Irving, a member of the Amador County Homeless Task Force – Handed out some literature to the council and provided an update on the privately funded Safe Parking Area being proposed in the City of Jackson, that would provide a designated, safe place for homeless individuals to sleep and to reduce homelessness on city streets. The site would be located on approximately two acres of private land about ½ mile south of Raley’s Grocery Store off Highway 49 and would require no zoning changes, no city permits, and no public funding. Property owners would retain full control over participation, limiting use to vetted Amador County residents, allowing pets, and requiring signed hold harmless agreements.

Planned improvements include a gravel access road and parking area, fencing, solar lighting, and portable sanitation, with support from the faith-based community. Organizers hope to have the site operational by this spring as a community-based, non-government solution to local homelessness.

Amanda Babcock - Spoke in support of the Safe Parking Program, drawing on her own experience with housing instability and relying on a vehicle as a last form of shelter. She emphasized that people do not choose vehicle living for convenience, but because sudden life events can make housing unaffordable

January 26, 2026 City Council Meeting Minutes
even for those who are working and trying to regain stability. She noted that designated safe parking programs reduce strain on law enforcement, emergency services, and city resources by providing visibility, accountability, and fewer emergency calls or citations. Mandy highlighted that having a legal and safe place to rest creates stability, allowing people to maintain employment, attend appointments, and work toward permanent housing, while also being far more cost-effective than repeated emergency or enforcement responses. She concluded that the program balances compassion with responsibility and helps make the community safer and more orderly for everyone.

Craig Hall - Spoke in support of the Safe Parking Program, sharing insights from the recent Point-in-Time Census of Amador County’s unhoused residents conducted under HUD guidelines. He emphasized that the vast majority of the county’s homeless are longtime local residents, many living with physical disabilities, and that most are not involved in serious criminal activity or substance abuse. Craig noted that safe parking programs can reduce emergency room visits, ambulance calls, mental health crises, law enforcement and towing costs, citations, and nuisance complaints, while improving public perception. He highlighted research showing that many safe parking participants have income or employment, exit to permanent housing faster than shelter users, and require fewer public services when stabilized early. He concluded that while homelessness is a serious crisis, the Safe Parking Program represents a practical, compassionate first step toward meaningful action.

3. CONSENT CALENDAR.

Items listed on the consent calendar are considered routine and may be enacted by one motion. Any item may be removed for discussion at the request of a Council member. a. Approval of the January 12, 2026 Meeting Minutes.
b. Approval of Expenditure Report in the amount of $326,911.86. c. Consideration and possible approval of Resolution No. 2026-04 Adopting the City Investment Policy for 2026.
d. Approval of Resolution No. 2026-05 a Lot Line Adjustment for St. Sava Mission and Withrow Family Trust.

The Consent Calendar Item was inadvertently left out of the discussion and subsequently not voted on.

All items will be on the next Regular City Council Meeting Agenda.

4. ADMINISTRATIVE REPORTS.

This section is to provide staff an opportunity to present oral status reports on issues. No legal action is expected to be taken by the Council.

Public Works Superintendent, Bree Wilder – Reported that the sewer truck bid request has been advertised and will close February 2nd.

The large circular slide at Detert Park has been closed due to safety concerns; staff will meet with a playground equipment vendor to review replacement options and costs.

Noise complaints at the Tesla charging station are under investigation; the city building inspector has contacted Tesla, and a technician response is pending.

Staff continue to work on priority CIP sewer projects for potential inclusion in the upcoming budget.

Several water line breaks were reported, including a major break on Highway 88 near Kirkpatrick’s and additional breaks on Elizabeth Street and near Kennedy Flat; most repairs are complete, with remaining

January 26, 2026 City Council Meeting Minutes
work expected to be completed by Thursday or Monday pending utility marking and parts availability.

Mayor Simmons asked whether smaller leaks are also addressed. Bree confirmed all leaks are responded to and noted staff actions to expedite repairs and control costs, including weekend response, off-site spoil removal, and personally obtaining parts to accelerate repairs.

Fire Chief, Ryan Pidgeon – Shared that the Jackson Hook and Ladder Association held its annual Firefighter Appreciation Dinner on Saturday at the Highway House. Brennan Chadwick received the David Cardella Most Dedicated Member Award for responding to the most incidents in the past year, and Engineer Rob Craig was named Firefighter of the Year by his peers.

Additionally, Joseph Mondani was hired as a full-time firefighter to replace Daniel Fishback and will begin on February 3rd; he is a Jackson local and is very excited to join the team.

Police Chief, Chris Mynderup - Reported that the department completed its annual POST audit on January 20th and received an A+ rating. POST reviewed mandated training and background investigations, including one for Officer Winston Johnson, which was conducted by Reserve Officer Harmon and found to be fully compliant. Shared that all officers are current on required training.

In addition, Officers Boling and Johnson completed the 80-hour ICI Investigations Core Course, which covers fundamental investigative skills and allows officers to pursue specialized training areas. The course is provided at no cost to the department aside from travel and meals. The department’s goal is to have all officers complete this training to strengthen investigative capabilities and enhance service to the community.

City Manager, Carl P. Simpson – Attended the ARCH meeting that the Mayor and the Vice Mayor also attended. The project is moving along well, and the council may soon see a rendering that is close to the final design. They have also built up a strong balance of funds toward construction and appear to be ahead of schedule, which is encouraging. Looking forward to seeing what the council thinks as this moves forward.

Also thanked Chief Pigeon for the invitation to the Firefighter Appreciation Dinner. It was his third year attending, and said the food was excellent as always. More importantly, he truly appreciated being included in the camaraderie and support shown among the firefighters.

City Attorney, Josh Nelson – Just a reminder that the filing for the Form 700 process has started. They are due by April 1st. Asked the council to reach out if they have any questions.

5. COUNCIL REPORTS.

This section is to provide Council members an opportunity to present reports on their activities and to request items be placed on future agendas.

Councilmember Gonsalves – Planned to attend the appreciation dinner for the fire department, but came down with a bout of food poisoning, so had to stay home. Said the Economic Development Committee will be meeting this Wednesday at 1:30 in the Civic Center.

Councilmember Godde – Attended the Firefighter Appreciation Dinner and thanked the Chief for inviting him and his wife. Said it was a very special event and his first time attending.

Also attended the cemetery meeting on the 14th along with volunteering to help clean up the cemetery last Saturday. He gave a shout out with special thanks to Jim Wilson, Steve Jones, his wife Judy, and Laurie and Dale Fishback, who also attended the cleanup. Said Laurie and Dale consistently go above and

January 26, 2026 City Council Meeting Minutes
beyond, arriving early, staying late, and doing outstanding work.

Went to the Open Hands and Open Hearts group last Friday at 5:00pm at Petkovich Park. They were serving spaghetti dinner to the unhoused neighbors. Believe’s it is important for the city and community groups like this to work together moving forward.

Councilmember Sierra McLean – Attended an air resource meeting. Nothing came up pertaining to Jackson.

Vice Mayor McLean – Attended the Chamber mixer on the 14th, which was held at Glass Doctor, and said it was a lot of fun.

He attended the Planning Commission meeting on the 20th, where Saloon 1848’s Conditional Use Permit was reviewed and discussed.

Attended the ARCH meeting on the 22nd with the Mayor, Carl, and others, and said the meeting went well.

Worked behind the scenes with several local restaurants to help track down a sister city wine produced in Bosnia that references the sister cities of Davinia and Jackson, as they were interested in carrying it locally.

Shared that he also attended the Firefighter Appreciation Dinner, and said it was a great event.

Mayor Simmons – Attended an Amador Community Foundation meeting, an ARCH meeting, and the Firefighter Appreciation Dinner, congratulating Brennan Chadwick and Rob Craig, and noting the wellreceived and lighthearted slideshow presentation.

He also attended a Chamber mixer and the Chamber installation, as well as a dinner meeting with Senator Alvarado-Gil to discuss legislative matters.

6. DISCUSSION CALENDAR.
a. Conduct a public hearing regarding the Brownfield Cleanup Grant Application for proposed remediation of the Oro de Amador Property.

Susan Peters – City contracted Environmental and Land Use Planner reported that the Remedial Action Plan for the Oro de Amador project was previously approved under the California Fire and Water Quality Act, identifying measures to address site contaminants, including capping tailings and incorporating a future regional park concept. Following completion of the environmental review, staff and the project consultant prepared an EPA Brownfield Cleanup Grant application, which is due Friday.

The EPA requires a public hearing with a 14-day notice period, prompting the hearing date of the 26th. The hearing is to allow the public to comment on the grant application, which is available online and included in the meeting packet. It does not address final remediation design or park plans. The total estimated remediation cost is approximately $8 million; the grant request is for $4 million, which would fund a portion of the remediation if awarded.

Mayor Simmons opened the Public Hearing for comments, hearing none he closed the Public Hearing.

No action was taken since this public hearing was only to get comments from the public. b. Possible approval of Façade Improvement Application – Laughton’s on Main Sign update.

This item was moved to the Consent Calendar.
c. Review of Council Member Independent Departmental Assignments.

January 26, 2026 City Council Meeting Minutes
Mayor Simmons opened the item for council discussion and stated that this is a process previously done several years ago and noted that council members will meet with assigned departments to receive feedback and report back to the council and City Manager Simpson. The council reviewed the independent department assignments and decided they will rotate yearly to provide broader exposure to different departments and projects.

City Manager Simpson noted that the department assignments provide an opportunity to hear directly from line staff about operations, challenges, and ideas, and added that the process could also serve as a positive morale booster for departments.

Suggested Assignments:

Public Works – Council Member Godde
Wastewater Treatment Plant – Mayor Simmons
Police Department – Council Member Gonzalves
Fire Department – Vice Mayor Steve McLean
Administration – Council Member Sierra McLean
Motion to Approve the Council Member Independent Departmental Assignments as suggested.

Moved by Councilmember Godde, seconded by Councilmember Gonsalves, and carried by a 5 to 0 vote:

AYES: Simmons, Steve McLean, Godde, Gonsalves, Sierra McLean NOES: None
ABSENT: None
ABSTAIN: None

7. REGULAR MEETING ADJOURNMENT.

Mayor Simmons adjourned the regular meeting at 7:22 p.m. and went into Closed Session.

8. CLOSED SESSION.

CONFERENCE WITH LEGAL COUNSEL —EXISTING LITIGATION
(Paragraph (1) of subdivision (d) of Section 54956.9)
Name of case: Mackey v. City of Jackson, Amador Superior Court, Case No. 23-CV-13061

9. CLOSED SESSION ADJOURNMENT.

Mayor Simmons adjourned Closed Session at 7:30 p.m. with no reportable action.

ATTEST:

__________________________________ __________________________________ John Georgette, City Clerk Date Approved

REPORT.: Feb 05 26 Thursday CITY of JACKSON
RUN .... : Feb 05 26 Time: 16:55
Run By.: Laurie Fishback
Cash Disbursement Detail Report
PAGE: 001
ID#: PY-DP
CTL.: JAC
Check
Number
019557
019558
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019565
019566
019567
019568
019569
019570
019571
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0195 7 6
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019587
Check Listing for 02-26 thru 02-26 Bank Account.: 1000
Check
Date
Vendor
Number Name
02/09/26 ALL46
02/09/26 ALP02
02/09/26 AMA30
02/09/26 AREOO
02/09/26 AUS02
02/09/26 AXOOl
02/09/26 BER04
02/09/26 BIG03
02/09/26 CAL61
02/09/26 CAL62
02/09/26 CAM03
02/09/26 COROl
02/09/26 DAR02
02/09/26 DAT02
02/09/26 DAT03
02/09/26 DEL04
02/09/26 DEPOl
02/09/26 FAIOl
02/09/26 FOLOl
02/09/26
02/09/26
02/09/26
02/09/26
02/09/26
02/09/26
02/09/26
02/09/26
02/09/26
02/09/26
02/09/26
GE005
GODOl
HACOO
HAROO
HEBOO
HIL02
HOL02
HUN02
JAC04
JAC09
LEDOl
02/09/26 LIFOl

ALL PRO BACKFLOW
Check Total .......... :

ALPHA ANALYTICAL LABS INC

AMADOR COUNTY SHERIFF DEP
Check Total .......... :

JOSE AREVALOS
AUSTRIA, STEPHEN S.

AXON ENTERPRISES, INC

BERSCHENS, KYLE

BIG BRAND TIRE & SERVICE
Check Total .......... :

CALIFORNIA LABORATORY SER

CALIFORNIA SURVEYING & DR

CAMPBELL'S COLLISION

CORBIN WILLITS SYSTEMS, I
RALPH DARROW, JR.

DATCO BILLING
Check Total .......... :

DATA TICKET INC.

TIZOK DEL RIO
DEPT. OF TRANSPORTATION

FAILSAFE TESTING LLC

FOLSOM LAKE FORD
Check Total .......... :

JOHN GEORGETTE

MAX GODDE

LUCINDA HACKETT

MARK HARMON

LINDSAY HEBEL

HILDEBRAND CONSULTING, LL

HOLT OF CALIFORNIA
Check Total .......... :

HUNT & SONS LLC

JACKSON ACE HARDWARE

JACKSON CLEANERS

LEDGER DISPATCH
Check Total .......... :

LIFE ASSIST
Net
Amount
349.59
749.12
1098. 71
960.00
91240.95
605.97
91846.92

40.00 630.00
8825.61
210.50
321. 94

68.37 358.00
748.31
522.00
269.38
3026.62
1201.26
345.00

32.85 32.85

60.00 180.00
305.70
Invoice #
25-2449
25-2453
01/31/26
2QTR
12/31/25
02/23/26
674185
US419261
REIMB
8313609
8319361
8319496
6011074
91635878
27815
OOC601151
OOOC602011
193242
195011
22660184
102557724
350.00 187001

40.00 158072
3541.45 SL260395
1350.00 14477
34875.94 P011918
1298.98 OCS207780
36174.92

75.00 303.37

60.00 350.00
77 6. 08
12500.00
2284.07
2917.75
6316.66
2431.51
2284.07
2387.22
18621.28
3450.92
541. 5 9

20.00 108.56

84.80 49.56

80.00 322.92
182.40
OOOC602011
OOOC602011
JAN 26
OOOC602011

REIMBURSE
779
030140961
030140962
030141121
030141122
030141123
030141124
954147
01/25/26
D262078
47665
47666
47729
ACCT 7330
2059349
Description
555 S HWY 49 BACKFLOW REPAIR
223 NEW YORK RANCH RD. BACKFLOW REPAIR

WATER TESTING / JWW

SECOND QUARTER DISPATCH SERVICES
MONTHLY MOBILE DATA FOR DECEMBER 2025
USE OF FORCE IN STAN. COUNTY 02/23, 24 2026
JANITORIAL SERVICES FOR JANUARY 2026
10 - TASER CARTRIDGES
REIMBURSEMENT FOR DRIVER OPEERATOR lB CLASS
REPLACE TIRE SENSORS ON J64
WHELL BALANCE FOR J59 & TIRE RECYCLING
TIRES FOR J39
26' 1ST QTR DBP

PLOTTER RENTAL
TRUCK #10, BODY WORK AFTER DEER INCIDENT
MOM SUPPORT MONTH OF FEBRUARY 2026

RETIREE MEDICAL
SERVICE FEES / AUG - SEPT 2025
SERVICE FEES / OCT - DEC 2025

PRE EMP DRUG TESTING

PRE-EMPLOYMENT DRUG TESTING
CITATION PROCESSING FOR OCT 2025
USE OF FORCE IN STAN COUNTY FEB 23 & 24 2026
Street Lights Strts & Ora OCT 2025 - DEC 2025
ANNUAL INSPECTION ON TRUCK #1 (LADDER TRUCK)
2025 FORD MAVERICK PICKUP
WINDOW MOTOR, OIL CHANGE & FILTER INV FOCS207780

CITY CLERK STIPEND

RETIREE MEDICAL
SOCIAL MEDIA SERVICES FOR JANUARY 2026

RETIREE MEDICAL

EXPENSE REIMBURSEMENT FOR HAZMAT & CONFINED SPACE
WATER STUDY FOR JANUARY 2026
GENERATOR MAINT. / WEST VIEW LIFT STATION
GENERATOR SERVICE / 10600 ARGONAUT
GENERATOR MAINT. WWTP

SCOTTSVILLE LIFT STATION GENERATOR
GENERATOR MAINT. - CITY HALL

GOLDSTONE GENERATOR MAINT
FUEL CARD 01/16/2026 TO 01/31/2026
12/26/25 TO 01/25/2026
BIO HAZARD CLEANING ENG6333

PLANNING COMMISSION HEARING

BROWNFIELD CLEANUP GRANT APPLICATION

BIDS FOR PUBLIC WORKS VAN
12 MONTH SUBSCRIPTION 01/31/26 TO 01/30/2027
(4 BX) GLUCOSE TEST STRIPS

REPORT.: Feb 05 26 Thursday CITY of JACKSON
RUN .... : Feb 05 26 Time: 16:55
Run By.: Laurie Fishback
Cash Disbursement Detail Report
PAGE: 002
ID ff: PY-DP
Check Listing for 02-26 thru 02-26 Bank Account.: 1000 CTL.: JAC Check
Number
019588
01958 9
019590
019591
019592
019593
019594
Check
Date
Vendor
Number Name
02/09/26 LMAOl
02/09/26 LON02
02/09/26 MEEOl
02/09/26 MRCOO
02/09/26 MYNOl
02/09/26 NAT13
02/09/26 PAC04

L & M AUTOMOTIVE
Check Total .......... :

LONE TREE TRUCKING, INC.

MEEKS LUMBER & HARDWARE
MR. CLEAN BINZ

CHRISTOPHER MYNDERUP

NATIONAL EMBLEM, INC

PACE SUPPLY CORP
Check Total .......... :
019595 02/09/26 PAR05 DAPHNE PARKER
019596 02/09/26 RBIOl RBI / ROBERTSON-BRYAN, IN
019597 02/09/26 REEOl GEORGE REED INC.
019598 02/09/26 SHROl SHRED-IT USA
019599 02/09/26 SIL04 SILKE COMMUNICATIONS SOLU
019600 02/09/26 SIMOO SIMMONS LANDSCAPE COMPANY
019601 02/09/26 SIM03 CHARLES SIMMONS
019602 02/09/26 SMI02 SMITH & NEWELL CPAs
019603 02/09/26 SUT02 SAC SIERRA ACUTE CARE SER
019604 02/09/26 SWEOl SWENSEN'S SHOE STORE
019605 02/09/26 TEL01 TELSTAR INSTRUMENTS INC.
019606 02/09/26 THE07 THE MOUNTAIN MERCHANT
019607 02/09/26 TOLOl JACOB TOLLETT
019608 02/09/26 WUNOl WUNSCHEL & SONS, INC.
019609 02/09/26 \A015 DAVID & NICOLE ARMSTRONG
019610 02/09/26 \C021 COLLIERS INTERNATIONAL
019611 02/09/26 \KOOl SHARON KING
019612 02/09/26 \KOOB MITCHELL KNAPP
019613 02/09/26 \W016 TOM WILLMAN
Cash Account Total ...... :

Total Disbursements ..... :

Net
Amount

94.86 318.22
625 .17
106.70
750.94
1895.89
Invoice #
31138
31222
31231
31241
31246
11971.63 412-2026

49.87 11034652
1625.00 100284

40.00 REIMBURSE
687.61 14004175

56.30 182.63
580.68
1981.72
2801.33
1072443-1
611072443
611089848
611109392
Description
J39 OIL CHANGE
TRUCK #8 THERMSTAT
J59 OIL CHANGE, NEW BRAKES & BRAKE PADS
TRUCK #9 OIL CHANGE
J39 BRIGHTER HEADLIGHTS, FRONT BRAKES

SLUDGE HAULING

CEMENT FOR PARKING AREA

PRESSURE WASHING OF MAIN ST
USE OF FORC IN STAN COUNTY FEB 23,24

EXPLORER PROGRAM BADGES

FITTINGS

FITTINGS
824 COVERS
16" SADDLE EMERGENCY REPAIR �J. HWY 88 / STOCK
100.00 C60205 REIMBURSEMENT FOR LIFE GUARD RECERTIFICATION CLASS 5046.00 17339 LAB SERVICES
609.83 100388292 COLD PATCH
266.44 801310665 JANUARY 2026 PAPER SHREDDING
963.88 22001165 J64 & J65 DASHMOUNT INSTALL
200.00 26535 Maint Of Facil Strts & Dr
792.96 000C602011 COUNCIL MEDICAL
4400.00 FYE63025 SCO FINANCIAL TRANSACTION REPORTS
325.00 21213071 PRE-EMP - ZACHARY HELIKER
410.16 1210 WILDLAND BOOTS / JOSEPH MONDANI
6689.00 1303859 ANNUAL CALIBRATIONS - FLOW METER - WWTP

53.88 1358 FESTIVAL OF TREES ADV.
300.00 REIM 2025 DEDUCTIBLE REIMBURSEMENT
32928.48 EST. #4 BUENA VISTA WATER LINE REPLACEMENT PROJECT

80.68 000C60201 MQ CUSTOMER REFUND FOR ARM0029

67.85 000C60201 MQ CUSTOMER REFUND FOR COL0078
131.35 000C60201 MQ CUSTOMER REFUND FOR KIN0040
206.52 000C60201 MQ CUSTOMER REFUND FOR KNA0002
122.96 000C60201 MQ CUSTOMER REFUND FOR WIL0109
261456.26
261456.26

REPORT.: Feb 20 26 Friday CITY of JACKSON
RUN .... : Feb 20 26 Time: 11:42
Run By.: Laurie Fishback
Cash Disbursement Detail Report
PAGE: 001
ID #: PY-DP
CTL.: JAC
Check
Number
ACH39
ACH40
ACH41
ACH42
ACH43
ACH44
ACH45
019615
019616
019617
019618
019619
019620
019621
019622
019623
019624
019625
019626
019627
019628
019629
019630
019631
019632
019633
019634
019635
019636
019637
019638
019639
019640
019641
019642
019643
01964 4
019645
Check Listing for 02-26 thru 02-26 Bank Account.: 1000
Check
Date
Vendor
Number Name
02/20/26
02/20/26
02/20/26
02/20/26
02/20/26
02/20/26
02/20/26
02/23/26
02/23/26
02/23/26
02/23/26
02/23/26
02/23/26
02/23/26
02/23/26
02/23/26
ABSOl
ABSOl
ATTOl
COM12
MEEOl
NAP03
PACOl
AAUOl
ALP02
AMAH
AMA33
AMA90
AREOO
ATTlO
BEN02
BES04
02/23/26 BIG03
02/23/26 CAL08
02/23/26 CAL62
02/23/26 CAS02
02/23/26 CONOl
02/23/26 CON13
02/23/26 DEL04
02/23/26 DEP02
02/23/26 DEP05
02/23/26 EVIOl
02/23/26 FER03
02/23/26 GE003
02/23/26 GOV02
02/23/26 HBAOl
02/23/26 HOL02
02/23/26 HOPOl
02/23/26 HUN02
02/23/26 KEN03
02/23/26 LEDOl
02 /2 3/ 2 6 LMAOl
02/23/26 LON02
02/23/26 MICOO
A8SO TECHNOLOGILS, INC.

ABSO TECHNOLOGIES, INC.

AT&T MOBILITY/CINGULAR

COMCAST BUSINESS

MEEKS LUMBER & HARDWARE
NAPA Auto Parts

PACIFIC GAS & ELECTRIC
AAUW

ALPHA ANALYTICAL LABS INC

AMADOR COUNTY CLERK/RECOR
AMADOR CO. ANIMAL CONTROL

AMAZON CAPITAL SERVICES

JOSE AREVALOS

ATT CALNET

BENNETT ENGINEERING SERVI

BEST, BEST & KRIEGER LLP
Check Total .......... :

BIG BRAND TIRE & SERVICE
CALIF. BUILDING STANDARDS

CALIFORNIA SURVEYING & DR

CASCADE FIRE EQUIPMENT CO

CONSOLIDATED ELECTRICAL

CONSOLIDATED ENGINEERING

TIZOK DEL RIO

DEPARTMENT OF JUSTICE
DEPT. OF CONSERVATION

EVIDENT
fERGUSON ENTERPRISES
GEOCON CONSULTANTS, INC.

Check Total .......... :

GOVERNMENT FORMS AND SUPP

HAUGE BRUECK ASSOCIATES,

HOLT OF CALIFORNIA
Check Total. ..... : ... :

HOPPER, MICHELE

HUNT & SONS LLC

KEN'S AUTO & TRANSMISSION

LEDGER DISPATCH

L & M AUTOMOTIVE
Check Total .......... :

LONE TREE TRUCKING, INC.

MICaAEL BAKER INTERNATION
Net
.P1nount
2548.88
2577,28
1325.76
833. 71

51.04 534.24
21529.38
140.00
1760.00
50,00
12932.10
5944 .69

40.00 1266,08
3660.7 5
11642.40
646.20
12126.80
24415.40
346. 99
80 .10

30.00 2445,63
199.36
3221,80
80,00
534.00

25.43 262.44

39. 48
4724.63
4272.50
895.00
9892.13
Invoice #
6897H
6818H
X02102026H
261757663H
11035551H
440622H
03/02/26H
REFUND
JAN 2026
C60219
JAN 2026
fEB 2026
02/03/26
JAN 2026
26025445
1052959
1052960
1052961
106383817
4TH 2025
91637478
23019
1025513
FINAL
02/03/26
022350
4TH QT 25
256797A
6504561
226010352
226010353
226010354
770.44 0360182
4390.00 2061
2370.32 030140996
2284.72 030140997
4655.04

40.00 3553. 43
353.49

31.76 750.18
112.57
862. 75
7716.52
2082.00
03-17-26
97724
1152
47837
31275
31284
413/2026
1259780
Description -----------------------------------
INSTALLATION or STARJLINK AT FIRE STATION 132
COMPUTER SERVICES 02/01/26 TO 02/28/26
AT&T fIRSTNET
01/01/26 TO 01/31/26 D.O.J. LINE
HOT WATER HEATER COUPLINGS & BAGS Of CONCRETE XS
12 QTS OR MOTOR OIL
PG&E BILLING 01/12/26 TO 02/10/2026
CIVIC CENTER REfUND & RENTAL REfUND

COLIFORM & SOLIDS TESTING WWTP
STARK LANE BRIDGE / REPLACEMENT FILING fEE
ANIMAL INTAKES FOR JANUARY 2026

AMAZON STATEMENTS

USE OF ,ORCE TRAINING

AT&T CALNET
JAN 2026 MARTELL RES PROJECT/ PLANNING/DESIGN
SAFE PARKING, BLDG.DEPT.,WATER DEPT., & GENERAL

ADMINISTRATION

HOMEKEY
INVOICE #1063-8381787 /2 TIRES FOR J59
BSASRF 4TH QTR. 2025

PLOTTER INK CARTRIDGES
fire Fgtg Sup Fire / (41fIRE SHELTERS
METAL SUPPORT lo/ALLS
fINAL RETENTION RELEASE ,OR HOFFMAN PATCHING

BEHAVIORAL THREAT ASSESSMENT TRAINING
Livescan Fees Police fOR JANUARY 2026
SMIP fEES 4TH QUARTER 2025

EVIDENCE BAGS, EVIDENCE TAPE

GOLD OAK MHP REPAIR / PVC FITTINGS

ORO DE AMADOR STABILITY ANALYSIS

ORO DE AMADOR TAILINGS DELINEATION

ORO DE AMADOR MARC GRANT ASSISTANCE
#10 WINDOW ENVELOPES
PROGRESS REPORT fOR JAN. 2026 fOR ON CALL SERVICES

GOLD RIDGE BOOSTER
HIGH SCHOOL LifT STATION

BEHAVIORAL THREAT ASSESSMENT TRAINING / MEALS
FUEL CARDS 02/01/2026 TO 02/15/2026
BATTERY fOR J60

PLANNING COMMISSION VACANCY
CV AXLE, SPARK PLUG, IGNITION COIL FOR J57
C6300 OIL C�ANGE AND FILTER

SLUDGE HAULING
JACKSON - 2024 IMPACT FEE REPORT / PROJECT 203355

REPORT. : Feb 20 26 Friday CITY of JACKSON
RUN .... : Feb 20 26 Time: 11:42
Run By.: Laurie Fishback
Cash Disbursement Detail Report
PAGE: 002
ID#: PY-DP
CTL.: JAC
Check
Number
019645
019646
019647
019648
019649
019650
019651
019652
019653
019654
019655
01965 6
Check Listing for 02-26 thru 02-26 Bank Account.: 1000
Check
Date
Vendor
Number Name
02/23/26 MICOO
02/23/26 MYNOl
02/23/26 NEW02
02/23/26 PAC04
02/23/26 PAR12
02/23/26 SHROl
02/23/26 SMI02
02/23/26 SWEOl
02/23/26 TRU02
02/23/26 WEBOl
02/23/26 WELOl
02/23/26 XYLOl

MICHAEL BAKER INTERNATION
Check Total .......... :

CHRISTOPHER MYNDERUP

NEW YORK FAMILY FITNESS

PACE SUPPLY CORP

DAWN PARKER

SHRED-IT USA
SMITH & NEWELL CPAs

SWENSEN'S SHOE STORE
Check Total .......... :

MONIQUE TRUDEAU

WEBER, GHIO & ASSOC
Check Total .......... :

WELLS FARGO

XYLEM DEWATERING SOLUTION
Cash Account Total ...... :

Total Disbursements ..... :

Net
Amount
600.00
2682.00

40.00 69.99
479.20

86.15 265.32
30150.00
417. 92
442.16
-----------
860.08

80.00 264.50
667.75
358.25

75.00 477.25
187.50
751.22
633.25
299.50
12436.50
1117.00
434.50
144.25
4236.83
11535. 90
8594,25
1132.00
6140.81
672.22

41. 93
-------- 50200.41
8391.73
Invoice #
127 6954
158074
fEB 2026
611160267
78042
801338559
06/30/25
STMT 1211
STMT 1212
01/09/26
15896
15897
15898
15899
15900
15901
15902
15903
15904
15905
15906
15907
15908
15909
15910
15911
15912
15913
15914
15915
fEB OJ 26
689.60 401475637
213134.58
213134.58
Description
JACKSON - IMPACT FEE REPORT/ PROJECT �203355

CONSTITUTIONAL USE OF FORCE TRAINING/ MEALS

FEBRUARY MEMBERSHIP FOR ROBERT STONE
4" OD CLAMPS, 1" SPUDS E"OR STOCK

REFUND FOR OVER PAYMENT OF BUSINESS LICENSE
PAPER SHREDDING FOR JANUARY 2026
AUDIT & PREPARATION FOR FISCAL YEAR 06/30/2025

WILD LAND BOOTS/ BRYAN GILMORE

WILD LAND BOOTS I MARISSA KINZER

BACKGROUND INVESTIGATIONS/ MEALS

GENERAL CITY ENGINEERING

GOLDSTONE DEDICATION/ BLA

PLANNING COMMISSION REPORTS
DONATE:LLI LLA
WITHROW LLA 154 GOLF COURSE ROAD

DTSC AROGONAUT MINE TAILING SITE/ AECOM CONTRACT
HSIP HWY 49 ST. LIGHT PROJECT
BUILDING DEPT. SERVICES

CITY ROOFING PROJECT - WWTP
BUENA VISTA WATER LINE RE:PLACE:MENT PROJECT
STARK LANE: BRFIDGE REPLACEMENT PROJECT
STARK LANE BRIDGE RE:PL. / BIOLOGICAL ASSESSMENT

SLURRY SEAL PROJECT - MAIN STREET
TRAFFIC STUDY - MAIN ST.
2026 SEWER IMPROVEMENT PROJECT

PRELIMINARY ENGINEERING - SOUTH AVE BRIDGE
PRELIMINARY ENGI NEETING & ENVIRO. / PITT ST BRIDGE

ENVIRONMENTAL - PITT STREET BRIDGE
RIGHT OF WAY UTILITY SUPPORT/ PITT ST. BRIDGE
RIGHT OF WAY SUPPORT/ PITT ST. BRIDGE
WELLS FARGO CC STATEMENT 01/04/26 TO 02/03/26
(21 SUBMERSIBLE PUMPS

SALARY AND RELATED ITEMS FOR MONTH OF JANUARY 2026
Federal Income Tax
FICA (Soc. Security)
Medicare
State Income Tax
State Unemployment Payment
Medical Insurance
Dental Insurance
Vision Insurance
Life Ins/ AD&D
Employee PERS
Employer PERS
Total

DEDUCTIONS
Deferred Comp
Disability Insurance
Pol. Legal Defense Fund
Police Disability
Police Dues
JPAL
Jackson Prof FF Assoc
Golden One Credit Union
Wage Attachment
Aflac Benefits
Wellness Benefit
S.E.I.U. Local 1021 Dues
Total

DESCRIPTION
City Council
Admin. Services
Fire - Volunteer
Fire - Full Time
Police
WAGES
Public Works
Engineering/ Building
Water
Recreation
Total

SALARY RELATED

EMPLOYER PAID
20,445.31
4,781.52
4,050.00
91,496.81
4,217.63
1,172.00
233.70
32,747.48
159,144.45
13,123.00
140.00
13,263.00

DISBURSED
275.00
34,039.67
6,931.99
51,953.22
73,338.36
38,681.77
7,356.55
12,499.90
225,076.46

WITHHELD
29,071.03
20,445.31
4,781.52
10,524.06
3,326.43
25,484.29
93,632.64
7,840.00
2,237.10
250.80
270.00
480.00

0.00 300.00
600.00
1,638.00
840.83
360.00
706.96
15,523.69
TOTAL WAGES & SALARY RELATED ITEMS:
225,076.46
252,W.09
28,786.69
506,640.24

CITY OF JACKSON

TREASURER'S REPORT
October 31, 2025

CASH IN BANK & INVESTMENTS
General Checking Account
Investments
Total Checking and Investments
$ 848,467.98
14,592,472.44

TOTAL CHECKING AND INVESTMENTS
Investments include LAIF, Ca/TRUST and Certificates of Deposit FUND

GENERAL FUND

RECREATION FUND

SPECIAL FUNDS
Argonaut Heights Sewer Participation
CDBG Revolving (Housing)
CDBG Discretionary
Home Grant
Essential Services
Measure M
Recycling Promotion
RMRA - Road Maint
Local Transportation
H.E. S Signs
Parkland in Lieu
Local Traffic
Regional Traffic
Total Special Funds

CAPITAL IMPROVEMENT/GRANT FUNDS
South Ave Bridge Project
Pitt St. Bridge Project
Sidewalk Improvement Program
HWY 49 Lights
Street Striping
Oro de Amador
Park Per Capita
HHAP R3- HOC

ECRG-ODA-DTSC
Water Reservoir

HAP RS- HOC
Total Capital Funds
* Pending reimbursements
Page2
5,663.12
58,918.33
133,715.13
1,595,118.18
757,771.98
1,066,498.16
10,451.46
48,011.37
395,229.24
14,273.84
865,297.41
941,779.10
(110,479.89)
(51,072.12)
(262.50)
(192,435.02)
2,693.06
14,272.14
(5,823.48)
(85,525.51)
(103,072.89)
(9,367.58)
(6,862.40)
15,440,940.42
15,440,940.42

CASH BALANCES
$ 539,000.25
*
5,892,727.32
*
*
*
(547,936.19)

ENTERPRISE FUNDS
Sewer
Sewer Participation
Water
Water Participation
Total Enterprise Funds

INTERNAL SERVICE
Self-Insurance

TRUST AND AGENCY FUNDS
Amador County Participation
Utility Deposits
Argonaut Lane
Kennedy Wheels
Total Trust and Agency Funds

TOTAL CASH BALANCE FOR ALL FUNDS
5,632,478.71
1,804,917.99
1,629,547.00
695,288.66
15,300.00
35,543.02
39,979.95
1,411.74
9,762,232.36
(297,318.03)
92,234.71
$ 15,440,940.42
The investment information provided in this report reflects the City's ability to meet expenditure requirements for the next six months.

REPORT.: 02/19/26
RUN .... : 02/19/26 TIME: 14:31
Run By.: Dalacie Blankenship
Revenue Description
* No Description *
100 General Fund
110 Recreation Fund
205 Argonaut Height
208 Cdbg Rev. (Hou)
209 Cdbg Discret.
212 Home Pi
223 Fthb 2006
224 08 Fthb #4729
225 Essential Serv
230 Measure M
240 Recycling Promo
245 Gas Tax Street
247 Rmra - Rd Maint
260 Local Transport
265 Hes Signs
270 Park I/L-Rec.
271 Regional Parks
280 Slesf/Cops
285 Local Traffic
400 South Ave Brdg402 Pitt St. Bridge
413 Hwy 49 Lights
440 Street Stripe
455 Oro De Amador
468 Hhap-R3
470 Ecrg-Oda-Dtsc
473 WATER RESERVOIR
560 Sewer Fund
570 Sewer Participt
580 Water Fund
590 Water Participt
650 Self-Insurance
706 Utility Deposit
714 Argonaut Lane
765 Kennedy Wheels
Total of all FUNDS
CITY of JACKSON
Budget Report for Revenues by FUND - Summary Report
For Calendar Period.: 10-25 Fiscal.: 04-26
Annual
Proforma

0.00 5,563,363.00
75,050.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 907,000.00

0.00 0.00

0.00 0.00

0.00 0.00
o.oo

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
-3,452,171.00
o.oo
3,468,260.00

0.00 0.00
o.oo

0.00 0.00
Annual
Budget

0.00 5,563,363.00
75,050.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 907,000.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
o.oo

0.00 0.00

0.00 0.00
-3,452,171.00

0.00 3,468,260.00

0.00 0.00

0.00 0.00

0.00 Year-to-Date
Current Actual Actual

0.00 317,748.20
6,162.13

54.48 1,077.60
1,286.34
13,903.08

0.00 0.00
7,289.74
81,585.50
100.54
14,523.61
13,954.91
3,802.09
137.31
8,324.13

0.00 102,504.12
9,059.88

0.00 0.00

0.00 25.91
137.30

0.00 0.00
11,545.12
308,406.48
17,363.25
291,534.99
6,688.65
14,337.51

3.73 384.61
13 .58

0.00 756,416.68
81,674.17

47.44 2,611.41
1,154.07
241,723.58
983.05
3,000.00
6,382.39
207,523.27

90.13 41,833.18
37,335.06
3,331.87
119. 89
7,279.75

0.00 102,504.12
7,932.18

0.00 0.00

0.00 22.14
106.27
356.36

0.00 11,545.12
1,123,878.27
15,209.45
1,336,862.54
5,855.64
57,440.21

1. 48
335.86

10.93 Pct(%)
.0
-13. 6
-108.8
. 0
.o
. 0
. 0
.0
.0
.0
-22.9
. 0
.0
. 0
. 0
.0
.0
.0
.o
. 0
.o
. 0
. 0
. 0
.0
.o
.0
.o

32.6 .o
-38.5
. 0
. 0
.o
. 0
.0
6,561,502.00 6,561,502.00 1,231,954.79 4,053,566.51 -61.8 PAGE: 001
ID#: GLRR
CTL.: JAC
Budget
Remaining

0.00 4,806,946.32
-6,624.17
-47.44
-2, 611.41
-1,154.07
-241, 723.58
-983.05
-3,000.00
-6,382.39
699,476.73
-90.13
-41,833.18
-37,335.06
-3, 331.87
-119. 89
-7,279.75

0.00 -102,504.12
-7,932.18

0.00 0.00

0.00 -22.14
-106. 27
-356.36

0.00 -11, 545 .12
-4,576,049.27
-15,209.45
2,131,397.46
-5,855.64
-57,440.21
-1. 48
-335.86
-10.93
2,507,935.49

REPORT. 02/19/26
RUN .... 02/19/26 TIME: 14:32
Run By. Dalacie Blankenship
Expenditure Description
------------------
100 General Fund
110 Recreation Fund
223 Fthb 2006
230 Measure M
245 Gas Tax Street
247 Rmra - Rd Maint
280 Slesf/Cops
400 South Ave Brdg402 Pitt St. Bridge
413 Hwy 49 Lights
455 Oro De Amador
468 Hhap-R3
470 Ecrg-Oda-Dtsc
473 WATER RESERVOIR
474 HHAPR-5
560 Sewer Fund
580 Water Fund
650 Self-Insurance
Total of all FUNDS
CITY of JACKSON
Budget Report for Expenditures by FUND - Summary Report For Calendar Period.: 10-25 Fiscal.: 04-26
Annual
Prof Budget
6625753.00
211351. 00

0.00 1084738.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 4389442.00
3908387.00

0.00 16219671. 00
Annual
Amended Budgt
6625753.00
211351. 00

0.00 1084738.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 4899835.00
3908387.00

0.00 16730064.00
Encumbrance
Balance
o.oo

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 o.oo

0.00 0.00
Current
Actual
441472.50
4005.70
0,00
105594.72
14523.61

54.50 102504.12
111. 84
2007.48
9211. 56

0.00 11209. 22
2094.00

0.00 1674.59
131384.75
268906.39
38356.00
1133110. 98
Year-to-Date
Actual Pct(%)
3065853.20
86985.90
229329.95
422196.41
54629.89
469957.24
102504.12
5406.00
11082. 4 9
191850.02

0.00 43332.73
76706.74
20912.50
6862. 40
1081192. 02
1300951.64
76712.00
7246465.25

46.0 H.O
• 0

39.0 .o
.0
.0
.0
.o
.o
.o
. 0
.o
. 0
.o

22.0 33.0
.0

43.0 PAGE 001
ID# GLER
CTL. JAC
Unencumbered
Balance
3559899.80
124365.10
-229329.95
662541. 59
-54629.89
-469957.24
-102504.12
-5406.00
-11082.49
-191850.02

0.00 -43332.73
-76706.74
-20912.50
-6862.40
3818642.98
2607435.36
-76712.00
9483598.75

CITY OF JACKSON

REVENUES

SALES TAX RECEIPTS
202112022 202212023 2023/2024 2024/2025 2025/2026

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
July $145,895.80 $112,267.26 $109,201.79 $106,533.01 $110,702.79 August $81,028.43 $98,147.18 $108,940.05 $108,471.48 $83,476.22 September $99,795.65 $86,587.01 $103,723.93 $86,399.67 $78,398.87 October $134,811.18 $110,927.41 $101,546.73 $86,236.26 $93,520.39 November $98,206.71 $109,329.98 $32,544.03 $87,539.74
December $87,658.12 $99,114.58 $80,801.35 $87,316.63
January $97,917.04 $108,391.89 $89,705.33 $85,369.87
February $141,062.18 $110,545.03 $134,453.68 $124,308.59 March $80,615.48 $81,912.66 $85,821.17 $87,433.09
April $100,730.01 $93,418.98 $86,247.34 $89,353.50
May $122,027.75 $107,819.73 $127,571.24 $118,503.02
June $90,969.62 $86,825.10 $83,502.50 $83,864.27
Totals 1,280,717.97 1,205,286.81 1,144,059.14 1,151,329.13 366,098.27

TRANSIENT OCCUPANCY TAXES

ADDITIONAL ADDITIONAL ADDITIONAL
FY 2023/2024 2% INCLUDED 2024/2025 2% INCLUDED 2025/2026 2% INCLUDED 1st Quarter 196,063.01 39,212.60 140,189.09 28,037.82 140,876.76 28,175.35 2d Quarter 101,210.93 20,242.19 106,889.52 21,377.90 0.00 3d Quarter 92,386.41 18,477.28 141,889.52 28,377.90 0.00 4th Quarter 110,269.86 22,053.97 179,031.06 35,806.21 0.00 Totals 499,930.21 99,986.04 567,999.19 113,599.84 140,876.76 28,175.35

CITY OF JACKSON

TREASURER'S REPORT
November 30, 2025

CASH IN BANK & INVESTMENTS
General Checking Account
Investments
Total Checking and Investments
$ 609,334.34
14,592,472.44

TOTAL CHECKING AND INVESTMENTS
Investments include LAIF, Ca/TRUST and Certificates of Deposit FUND

GENERAL FUND

RECREATION FUND

SPECIAL FUNDS
Argonaut Heights Sewer Participation
CDBG Revolving (Housing)
CDBG Discretionary
FTHB
Essential Services
Measure M
Recycling Promotion
RMRA - Road Maint
Local Transportation
H.E.S Signs
Parkland in Lieu
Local Traffic
Regional Traffic
Total Special Funds

CAPITAL IMPROVEMENT/GRANT FUNDS
South Ave Bridge Project
Pitt St. Bridge Project
Sidewalk Improvement Program
HWY 49 Lights
Street Striping
Oro de Amador
Park Per Capita
HHAP R3 - ATCAA

ECRG-ODA-DTSC
HHAP R5 -ATCAA
Water Reservoir grant
5,667.17
60;001.79
133,810.67
1,596,194.76
758,313.41
967,843.36
10,458.96
61,518.79
395,511.63
14,284.04
865,915.67
942,452.01
(111,876.74)
(60,271.98)
(262.50)
(195,080.75)
2,694.98
14,282.34
{5,823.48)
(52,292.09)
(110,472.00)
(9,055.24)
(25,058.96)
15,201,806.78
$
15,201,806.78

CASH BALANCES
$ 415,953.69
5,811,972.26
*
*
*
*

Total Capital Improvement Funds
* Pending reimbursements
Page2

ENTERPRISE FUNDS
Sewer
Sewer Participation
Water
Water Participation
Total Enterprise Funds

INTERNAL SERVICE
Self-Insurance

TRUST AND AGENCY FUNDS
Amador County Participation
Utility Deposits
Argonaut Lane
Kennedy Wheels
Total Trust and Agency Funds

TOTAL CASH BALANCE FOR ALL FUNDS
5,663,362.03
1,806,207 .62
1,553,582.45
695,785.45
15,300.00
34,734.51
40,008.52
1,412 .75
(553,216.42)
9,718,937.55
(283,296 .08)
91,455 .78
$ 15,201,806.78
The investment information provided in this report reflects the City's ability to meet expenditure requirements for the next six months.

REPORT. 02/19/26
RUN.... 02/19/26 TIME: 14 :52
Run By. Dalacie Blankenship
Expenditure Description
100 General Fund
110 Recreation Fund
223 Fthb 2006
230 Measure M
245 Gas Tax Street
247 Rmra - Rd Maint
280 Slesf/Cops
400 South Ave Brdg402 Pitt St. Bridge
413 Hwy 49 Lights
455 Oro De Amador
468 Hhap-R3
470 Ecrg-Oda-Dtsc
473 WATER RESERVOIR
474 HHAPR-5
560 Sewer Fund
580 Water Fund
650 Self-Insurance
Total of all FUNDS
CITY of JACKSON
Budget Report for Expenditures by FUND - Summary Report For Calendar Period.: 11-25 Fiscal.: 05-26
Annual
Prof Budget
6625753.00
211351. 00

0.00 1084738.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 4389442.00
3908387.00

0.00 16219671.00
Annual
Amended Budgt
6625753.00
211351. 00

0.00 1084738.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 4899835.00
3908387.00

0.00 16730064.00
Encumbrance
Balance

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
o.oo

0.00 o.oo

0.00 0.00
Current
Actual
550839, 4 9
4161. 22

0.00 99430.06
11833. 55

0.00 22978. 76
1396. BS
9199.86
2645.73

0.00 9937. 72
7399 .11
15691. 38
2192.84
222358.56
367147.15
o.oo
1327212. 28
Year-to-Date
Actual Pct(%)
3616692.69
91147.12
229329.95
521626.47
66463.44
469957.24
125482.88
6802.85
20282.35
194495.75

0.00 53270.45
84105.85
36603.88
9055.24
1303550.58
1668098.79
76712.00
8573677.53

55.0 43.0
.0

48.0 .0
. 0
• 0
• 0
.o
.0
.0
• 0
.0
• 0
• 0

27.0 43.0
.o

51. 0
PAGE: 001
ID #: GLER
CTL.: JAC
Unencumbered
Balance
3009060.31
120203.88
-229329.95
563111. 53
-66463.44
-469957.24
-125482.88
-6802.85
-20282.35
-194495. 75

0.00 -53270.45
-84105.85
-36603.88
-9055.24
3596284.42
2240288.21
-76712.00
8156386.47

REPORT.: 02/19/26
RUN .... : 02/19/26 TIME: 14:52
Run By.: Dalacie Blankenship
Revenue Description
* No Description *
100 General Fund
110 Recreation Fund
205 Argonaut Height
208 Cdbg Rev. (Hou)
209 Cdbg Discret.
212 Home Pi
223 Fthb 2006
224 08 Fthb #4729
225 Essential Serv
230 Measure M
240 Recycling Promo
245 Gas Tax Street
247 Rmra - Rd Maint
260 Local Transport
265 Hes Signs
270 Park I/L-Rec.
271 Regional Parks
280 Slesf/Cops
285 Local Traffic
400 South Ave Brdg402 Pitt St. Bridge
413 Hwy 49 Lights
440 Street Stripe
455 Oro De Amador
468 Hhap-R3
470 Ecrg-Oda-Dtsc
473 WATER RESERVOIR
560 Sewer Fund
570 Sewer Participt
580 Water Fund
590 Water Participt
650 Self-Insurance
706 Utility Deposit
714 Argonaut Lane
765 Kennedy Wheels
Total of all FUNDS
CITY of JACKSON
Budget Report for Revenues by FUND - Summary Report
For Calendar Period.: 11-25 Fiscal.: 05-26
Annual
Proforma

0.00 5,563,363.00
75,050.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 907,000.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 -3,452,171.00

0.00 3,468,260.00

0.00 0.00

0.00 0.00

0.00 Annual
Budget

0.00 5,563,363.00
75,050.00

0.00 o.oo

0.00 0.00

0.00 0.00

0.00 907,000.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 o.oo

0.00 0 .oo

0.00 0.00

0.00 0.00

0.00 -3, 452,171.00

0.00 3,468,260.00

0.00 0.00

0.00 o.oo

0.00 Year-to-Date
Current Actual Actual

0.00 427,894.15
4,161.22

4.05 1,083.46

95.54 1,076.58

0.00 0.00
541. 4 3
775.26

7.47 11,833.55
13,507.42
282.39

10.20 618.26

0.00 22,978.76
672.91

0.00 0.00

0.00 1. 92

10.20 622.00

0.00 0.00
295,488.94
1,289.63
251,389.53
496. 79
14,021.95

0.00 28.57

1.01 0.00
1,184,310.83
85,835.39

51.49 3,694.87
1,249.61
242,800.16
983.05
3,000.00
6,923.82
208,298.53

97. 60
53,666.73
50,842.48
3,614.26
130.09
7,898.01

0.00 125,482.88
8,605.09

0.00 0.00

0.00 24.06
116. 4 7
978.36

0.00 11,545.12
1,419,367.21
16,499.08
1,588,252.07
6,352.43
71,462.16

1. 48
364.43

11. 94
Pct(%)
.0
-21.3
-114.4
. 0
.0
.0
.0
.0
.0
• 0
-23.0
.o
.o
.o
• 0
• 0
.0
.0
.0
.0
.0
. 0
.0
.0
.0
.0
.0
. 0

41.1 .o
-45.8
.0
.0
.0
. 0
. 0
6,561,502.00 6,561,502.00 1,048,893.19 5,102,459.70 -77.8 -----------------�--------------- ----------
PAGE: 001
ID #: GLRR
CTL.: JAC
Budget
Remaining

0.00 4,379,052.17
-10,785.39
-51. 4 9
-3,694.87
-1,249.61
-242,800.16
-983.05
-3,000.00
-6,923.82
698,701.47
-97.60
-53,666.73
-50,842.48
-3,614.26
-130.09
-7,898.01

0.00 -125,482.88
-8,605.09

0.00 0.00

0.00 -24.06
-116.47
-978.36

0.00 -11, 545 .12
-4,871,538.21
-16,499.08
1,880,007.93
-6, 352. 43
-71, 462 .16
-1. 48
-364.43
-11. 94
1,459,042.30

CITY OF JACKSON

REVENUES

SALES TAX RECEIPTS
2021/2022 202212023 2023/2024 202412025 2025/2026

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
July $145,895.80 $112,267.26 $109,201.79 $106,533.01 $110,702.79 August $81,028.43 $98,147.18 $108,940.05 $108,471.48 $83,476.22 September $99,795.65 $86,587.01 $103,723.93 $86,399.67 $78,398.87 October $134,811.18 $110,927.41 $101,546.73 $86,236.26 $93,520.39 November $98,206.71 $109,329.98 $32,544.03 $87,539.74 $108,058.11 December $87,658.12 $99,114.58 $80,801.35 $87,316.63
January $97,917.04 $108,391.89 $89,705.33 $85,369.87
February $141,062.18 $110,545.03 $134,453.68 $124,308.59 March $80,615.48 $81,912.66 $85,821.17 $87,433.09
April $100,730.01 $93,418.98 $86,247.34 $89,353.50
May $122,027.75 $107,819.73 $127,571.24 $118,503.02
June $90,969.62 $86,825.10 $83,502.50 $83,864.27
Totals 1,280,717.97 1,205,286.81 1,144,059.14 1,151,329.13 474,156.38

TRANSIENT OCCUPANCY TAXES

ADDITIONAL ADDITIONAL ADDITIONAL
FY 202312024 2% INCLUDED 2024/2025 2% INCLUDED 2025/2026 2% INCLUDED 1st Quarter 196,063.01 39,212.60 140,189.09 28,037.82 140,876.76 28,175.35 2d Quarter 101,210.93 20,242.19 106,889.52 21,377.90 0.00 3d Quarter 92,386.41 18,477.28 141,889.52 28,377.90 0.00 4th Quarter 110,269.86 22,053.97 179,031.06 35,806.21 0.00 Totals 499,930.21 99,986.04 567,999.19 113,599.84 140,876.76 28,175.35

Page: 1 of 3
Building Department Permit Report
01/01/2026 - 01/31/2026
Permit # Permit Date Building
Permit Type
Description Parcel # Parcel
Address
Project Cost Total Fees
Group: Encroachment
10409 1/23/2026 Encroachment excavation,
4x3 bell hole,
sidewalk, 5x5
bell hole
1,327 $118.09
10408 1/23/2026 Encroachment BORE 275'
TO PLACE (2)
2" CONDUIT
& CABLE
020-200-021-
000
700 Court St 3,000 $181.84
4,327 $299.93
Group Total: 2
Group: Fire Protection
10397 1/7/2026 Fire
Protection
Add and
relocated
existing
sprinkler
heads for
new MRI
layout
020-400-045 100 Mission
Blvd
20,000 $992.90
20,000 $992.90
Group Total: 1
Group: Mechanical
10405 1/19/2026 Mechanical C/O like for
like full split.

No ducts.
044-500-019-
000
143

NICOLAS CT
18,762 $263.06
18,762 $263.06
Group Total: 1

Page: 2 of 3
Group: Miscellaneous
10404 1/15/2026 Miscellaneous Stucco
removal and
replace
around
leaking
windows
044-440-011-
000
10513

RIDGECREST
DR
3,500 $310.00
10398 1/7/2026 Miscellaneous Dry rot
replacement,
new siding
020-410-016-
000
900

BROADWAY
76,577 $468.74
80,077 $778.74
Group Total: 2
Group: Plumbing
10399 1/9/2026 Plumbing 40 gal water
heater
replacement -
like for like in
same location
020-362-004-
000
215 ANITA
ST
1,420 $240.00
1,420 $240.00
Group Total: 1
Group: Remodel
10412 1/29/2026 Remodel FIRE
DAMAGE

REPAIRS
020-332-018-
000
119 GORDON
PL
50,000 $1,418.25
10407 1/20/2026 Remodel Remodel
existing
bathroom
into ADA
bathroom.

Repair drain
leak.
020-193-004-
000
204 N MAIN
ST
5,850 $212.64
10395 1/5/2026 Remodel Repair
building after
vehicle crash
020-262-006-
000
11 MAIN ST 3,600 $310.00
59,450 $1,940.89
Group Total: 3

Page: 3 of 3
Group: Reroof
10406 1/20/2026 Reroof Remove and
replacing
roofing
system,
corrugated
metal.
020-282-009-
000
159 BRIGHT
AVENUE
30,000 $384.85
10400 1/11/2026 Reroof roof tear off
and
replacement
020-570-002-
000
710 KRISTI
CT
12,000 $342.54
10396 1/6/2026 Reroof Reroof 020-282-008-
000
157 BRIGHT
AVE
13,500 $345.98
55,500 $1,073.37
Group Total: 3
Group: Solar
10402 1/13/2026 Solar Installing a

4.95 KW DC
solar Pv
system with
(11) REC
450W panels
(1) Tesla
Powerwall 3
(1) Tesla
Gateway 3
044-371-011-
000
190 TERRACE

VIEW CIR
30,938 $956.00
30,938 $956.00
Group Total: 1
Group: Tenant Improvement
10411 1/27/2026 Tenant
Improvement
Put up
partition walls
and paint.
020-372-005-
000
505 STATE
HWY 49
3,000 $306.84
3,000 $306.84
Group Total: 1
273,474 $6,851.73
Total Records: 15 2/5/2026

Jackson Police Department
To: Honorable Mayor and Members of City Council
From: Christopher Mynderup, Chief of Police
Subject: Monthly Activity Report – January 2026
Date: February 2, 2026
Total Number of Incidents 1106
Calls for Service 256
Officer Initiated Incidents 850
Police Reports 103
Arrests 43 (29 Misdemeanor, 14 Felony)
Traffic Collisions 4 (3 non-injury, 1 hit & run)
Assault & Battery 1
Assault w/deadly weapon 1
Disturbance of the Peace 30
Public Intoxication (Drugs/Alcohol) 3
Driving Under the Influence 5
Child Abuse Investigations 3
Elder/Dependent Adult Abuse Investigations 0
Sex Assault Crimes 1
Missing Persons 1
Domestic Incidents 4 (1 arrests)
Coroner’s Case 2
Mental Health Detention 1

Burglary 1
Robbery 0
Grand/Petty Theft 3
Vandalism 0
Vehicle Theft 1
Arson 0
Resisting Arrest 9

Drugs & Paraphernalia Possession Cites/Arrests 8
Traffic Stops 228 (51 citations: 46 infractions 5 misdemeanor) Warrant Cites/Arrests 11
Security Checks 435
School Related Calls 19
Transient related contacts 50
Illegal camping cites/arrests 4

Total Incidents Year to Date: 1106
Total Calls for Service YTD: 256
Total Officer Initiated YTD: 850
Comparison to 2025
Total Incidents for December 2025 850
Total Calls for Service December 2025 290
Total Officer Initiated December 2025 454
Total YTD Incidents for 2025
Total YTD Calls for Service for 2025
Total YTD Officer Initiated incidents 2025

JACKSON FIRE DEPARTMENT
33 Broadway, Jackson, CA 95642 - voice (209) 223-1646 - fax (209) 223-3141 - [email protected] Station 131 - 175 Main Street, Jackson, CA 95642 - (209) 223-2147 Station 132 - 10600 Argonaut Drive, Jackson, CA 95642 - (209) 223-9039

JACKSON FIRE DEPARTMENT CALL TOTALS
JANUARY 2026
Total Calls Percentage _
Public Assistance
Fire Related
Hazardous Condition
Traffic Collisions
Medical Calls
38 6
4 7
26%
4%
2%
5%
Code 2
Code 3
Staging Req’d
21 71
2 14%
48%
1%
Total calls for month – 149
Monthly average # of calls per day – 4.80
Annual average # of calls per day – 4.80
Annual total as of 1/31/2026 – 149
Monthly # of calls outside of City of Jackson – 21 calls or 14% Annual total of calls outside of City of Jackson- 21
Comparison to 2025 –
Total calls for January 2025 – 164
Monthly Average # of calls per day, January 2025 – 5.29 Total calls for 2025 – 2,043

Incident List by Alarm Date/Time (NERIS)
Created: February 3, 2026 at 01:38:40
Last Updated: February 5, 2026 at 16:47:44

Incident
Numbe
r
Onset
Dat
e
Onset
Tim
e
Street Address Incident Type Additional Incident Type(s) 26-9 1/1/2
6 02:07 223 New York Ranch
Road
Fall Altered mental status
26-22 1/1/2
6 08:52 223 New York Ranch
Road
Nausea / Vomiting N\A
26-67 1/1/2
6 11:34 610 Court Street Medical alarm Accidental alarm 26-93 1/1/2
6 17:13 900 N CA-49 Highway Motor vehicle collision N\A 26-96 1/1/2
6 17:27 224 Agate Place Lift assist N\A
26-115 1/1/2
6 19:55 155 Placer Drive Abdominal pain / problems N\A
26-118 1/1/2
6 20:35 155 Placer Drive Fall N\A
26-129 1/1/2
6 22:02 20 Rollingwood Drive Lift assist No incident found upon arrival / location error
26-152 1/2/2
6 08:39 224 Agate Place Lift assist N\A
26-169 1/2/2
6 11:59 103 Gordon Place Lift assist N\A
26-215 1/2/2
6 16:19 155 Placer Drive Abdominal pain / problems N\A
26-229 1/2/2
6 18:07 224 Agate Place Lift assist N\A
26-233 1/2/2
6 19:01 215 Hoffman Street Chest pain (non-trauma) N\A
26-254 1/3/2
6 03:07 224 Agate Place Lift assist N\A
26-266 1/3/2
6 08:40 1150 Jackson Gate
Road
Unconscious victim Diabetic problems
26-267 1/3/2
6 08:53 409 Court Street Lift assist Cancelled
26-303 1/3/2
6 13:20 409 Court Street Fall N\A
26-318 1/3/2
6 14:52 15784 Butte Mountain
Road
Lift assist Fall
Details

Incident
Numbe
r
Onset
Dat
e
Onset
Tim
e
Street Address Incident Type Additional Incident Type(s) 26-318 1/3/2
6 14:52 15784 Butte Mountain
Road
Lift assist Sick case
26-359 1/3/2
6 20:35 224 Agate Place Back pain (non-trauma) Altered mental status Sick case
26-360 1/3/2
6 21:20 155 Placer Drive Hemorrhage / laceration Altered mental status Sick case
26-401 1/4/2
6 12:49 416 Water Street Chest pain (non-trauma) Diabetic problems Psychological / behavior issues
26-402 1/4/2
6 14:24 12872 Murietta Lane Fall Altered mental status
26-407 1/4/2
6 14:38 555 S State Highway
49 Person in distress Cancelled
Citizen assist / service call
26-463 1/5/2
6 10:50 240 Hill Street Altered mental status N\A
26-465 1/5/2
6 11:10 2049 Thomas Drive Fire / smoke alarm N\A
26-493 1/5/2
6 16:18 223 New York Ranch
Road
Fall N\A
26-512 1/5/2
6 18:30 875 N Main Street Abdominal pain / problems N\A 26-220 1/2/2
6 17:00 223 New York Ranch
Road
Chest pain (non-trauma) N\A
26-569 1/6/2
6 10:24 20 Rollingwood Drive Stroke / CVA N\A
26-579 1/6/2
6 13:21 66 Ridge Road Motor vehicle collision N\A
26-581 1/6/2
6 14:34 811 Court Street Sick case N\A
26-584 1/6/2
6 15:57 6030 Stony Creek
Road
Cardiac arrest Choking
26-601 1/6/2
6 18:44 10273 Amador Street Chest pain (non-trauma) N\A 26-612 1/6/2
6 20:15 300 New York Ranch
Road
Citizen assist / service call N\A
26-628 1/7/2
6 04:48 1106 Jackson Gate
Road
Breathing problems N\A
Details

Incident
Numbe
r
Onset
Dat
e
Onset
Tim
e
Street Address Incident Type Additional Incident Type(s) 26-646 1/7/2
6 11:07 235 Court Street Lift assist N\A
26-653 1/7/2
6 11:52 12548 Kennedy Flat
Road
Chest pain (non-trauma) N\A
26-671 1/7/2
6 13:45 88 French Bar Road Convulsions / seizures Unconscious victim 26-686 1/7/2
6 15:28 223 New York Ranch
Road
Chest pain (non-trauma) N\A
26-759 1/8/2
6 09:21 11 Main Street Altered mental status N\A
26-770 1/8/2
6 10:44 20 Rollingwood Drive Breathing problems N\A
26-797 1/8/2
6 14:04 11992 State Highway
88 Motor vehicle collision N\A
26-828 1/8/2
6 18:20 10549 Ridgecrest
Drive
Lift assist N\A
26-841 1/9/2
6 01:25 110 Church Street Fall N\A
26-844 1/9/2
6 03:51 155 Placer Drive Fall Abdominal pain / problems Altered mental status
26-976 1/10/
26 09:59 516 Sutter Street Fire / smoke alarm N\A
26-995 1/10/
26 15:45 811 Court Street No appropriate choice
(medical response)
N\A
26-1009 1/10/
26 19:46 510 Court Street Chest pain (non-trauma) N\A
26-1092 1/11/
26 15:37 900 Broadway Altered mental status Stroke / CVA 26-1094 1/11/
26 16:17 12872 Murietta Lane Altered mental status N\A
26-1114 1/11/
26 21:48 223 New York Ranch
Road
Chest pain (non-trauma) N\A
26-1132 1/12/
26 06:47 749 N Main Street Malfunctioning alarm N\A
26-1217 1/13/
26 05:59 155 Placer Drive Fall N\A
Details

Incident
Numbe
r
Onset
Dat
e
Onset
Tim
e
Street Address Incident Type Additional Incident Type(s) 26-1238 1/13/
26 11:17 510 Court Street Cardiac arrest N\A
26-1239 1/13/
26 11:31 811 Court Street Cardiac arrest Unconscious victim 26-1240 1/13/
26 11:42 821 Alpine Street Lift assist Cancelled
26-1259 1/13/
26 14:32 227 Kern Street Stroke / CVA N\A
26-1260 1/13/
26 14:58 140 Main Street Fall N\A
26-1270 1/13/
26 17:53 66 Ridge Road Motor vehicle collision Motor vehicle collision extrication / entrapment
26-1357 1/14/
26 14:11 555 S State Highway
49 Person in distress N\A
26-1346 1/14/
26 13:01 223 New York Ranch
Road
Hemorrhage / laceration N\A
26-1360 1/14/
26 14:50 1106 N Main Street Altered mental status Heart problems 26-1364 1/14/
26 15:39 220 Church Street Other traumatic injury N\A
26-1396 1/15/
26 05:56 20 Rollingwood Drive No appropriate choice
(medical response)
Community public health
26-1405 1/15/
26 08:27 243 Kern Street Back pain (non-trauma) N\A
26-1415 1/15/
26 09:42 243 Kern Street Back pain (non-trauma) N\A
26-1424 1/15/
26 10:51 811 Court Street Back pain (non-trauma) No appropriate choice (medical response)
26-1433 1/15/
26 12:51 900 Broadway Heart problems Diabetic problems
26-1437 1/15/
26 13:58 28 Westview Drive Other outside fire Confined cooking / appliance fire
26-1463 1/15/
26 18:41 235 Court Street Person in distress Lift assist 26-1464 1/15/
26 18:44 150 Clinton Road Unconscious victim N\A
Details

Incident
Numbe
r
Onset
Dat
e
Onset
Tim
e
Street Address Incident Type Additional Incident Type(s) 26-1477 1/16/
26 04:57 300 New York Ranch
Road
Chest pain (non-trauma) N\A
26-1545 1/16/
26 15:53 811 Court Street No appropriate choice
(medical response)
Cancelled
26-1571 1/16/
26 20:41 10501 Sutter Creek
Ranchos Road
Heart problems N\A
26-1588 1/17/
26 06:38 155 Placer Drive Back pain (non-trauma) N\A
26-1609 1/17/
26 12:48 125 Peek Street Unconscious victim N\A
26-1660 1/17/
26 23:03 217 S Buena Vista
Street
Structural involvement Cancelled
26-1673 1/18/
26 09:42 153 Village Court Fall N\A
26-1691 1/18/
26 10:52 12322 State Highway
88 Citizen assist / service call N\A
26-1706 1/18/
26 13:57 1000 Castle Oaks
Drive
Cancelled Smoke investigation
26-1712 1/18/
26 14:30 20 Rollingwood Drive Fall N\A
26-1721 1/18/
26 15:16 1029 N Main Street Fall N\A
26-1751 1/19/
26 01:08 700 Court Street Citizen assist / service call N\A 26-1771 1/19/
26 08:11 31 Main Street Cancelled Intentional false alarm 26-1782 1/19/
26 10:45 1106 N Main Street Altered mental status N\A
26-1792 1/19/
26 12:45 20 Rollingwood Drive Breathing problems N\A
26-1799 1/19/
26 13:38 155 Placer Drive Sick case N\A
26-1812 1/19/
26 15:30 200 S State Highway
49 No appropriate choice
(medical response)
N\A
26-1814 1/19/
26 15:40 20 Rollingwood Drive Lift assist N\A
Details

Incident
Numbe
r
Onset
Dat
e
Onset
Tim
e
Street Address Incident Type Additional Incident Type(s) 26-1828 1/19/
26 17:50 2 Broadway Psychological / behavior
issues
N\A
26-1854 1/20/
26 03:55 20 Rollingwood Drive Lift assist N\A
26-1992 1/21/
26 07:50 13575 Ridge Road Chest pain (non-trauma) N\A
26-2221 1/23/
26 09:38 235 Court Street Lift assist N\A
26-2228 1/23/
26 11:32 200 Mission
Boulevard
Motor vehicle collision N\A
26-2259 1/23/
26 16:49 501 Argonaut Lane Citizen assist / service call N\A 26-2285 1/23/
26 21:50 871 N Main Street Citizen assist / service call N\A 26-2317 1/24/
26 10:47 747 Sutter Street Fire / smoke alarm N\A
26-2350 1/24/
26 15:00 701 New York Ranch
Road
Medical alarm N\A
26-2399 1/24/
26 21:03 155 Placer Drive Fall N\A
26-2488 1/25/
26 17:53 2063 Thomas Drive Fall N\A
26-1881 1/20/
26 09:48 155 Placer Drive Fall N\A
26-2050 1/21/
26 16:54 223 New York Ranch
Road
Chest pain (non-trauma) N\A
26-2711 1/27/
26 13:47 640 N Main Street Citizen assist / service call N\A 26-2002 1/21/
26 09:52 515 State Rte 49 Motor vehicle collision N\A
26-2081 1/21/
26 21:53 10335 Amador Street Lift assist N\A
26-2098 1/22/
26 01:13 270 Hoffman Street Lift assist N\A
26-2099 1/22/
26 01:21 10335 Amador Street Fall N\A
Details

Incident
Numbe
r
Onset
Dat
e
Onset
Tim
e
Street Address Incident Type Additional Incident Type(s) 26-2102 1/22/
26 04:11 155 Placer Drive Fall N\A
26-2106 1/28/
26 11:31 811 Court Street No appropriate choice
(medical response)
N\A
26-2111 1/22/
26 08:25 223 New York Ranch
Road
Breathing problems Altered mental status
26-2136 1/22/
26 11:29 10501 Sutter Creek
Ranchos Road
Lift assist N\A
26-1913 1/20/
26 13:14 12900 Ridge Road Gas leak / gas odor N\A
26-1916 1/20/
26 14:18 8770 State Rte 49 Lift assist Unknown problem (medical) 26-1929 1/20/
26 14:59 820 E CA-88 Highway Breathing problems N\A
26-1950 1/20/
26 16:56 200 S State Highway
49 Chest pain (non-trauma) Altered mental status
26-1955 1/20/
26 17:25 1029 N Main Street Lift assist N\A
26-2787 1/28/
26 10:07 20 Rollingwood Drive Sick case N\A
26-2811 1/28/
26 14:43 155 Placer Drive Altered mental status N\A
26-2848 1/29/
26 07:51 451 Sutter Hill Road Abdominal pain / problems N\A 26-2856 1/29/
26 08:50 9411 Eggiman Lane Lift assist N\A
26-2873 1/29/
26 11:27 860 Argonaut Drive Altered mental status Diabetic problems 26-2955 1/30/
26 10:26 16791 Butte Mountain
Road
Altered mental status N\A
26-2879 1/29/
26 12:09 1029 N Main Street Lift assist N\A
26-2889 1/29/
26 14:02 20 Rollingwood Drive Stroke / CVA N\A
26-2912 1/29/
26 18:04 11361 Prospect Drive Citizen assist / service call N\A Details

Incident
Numbe
r
Onset
Dat
e
Onset
Tim
e
Street Address Incident Type Additional Incident Type(s) 26-2920 1/29/
26 20:03 155 Placer Drive Fall N\A
26-2929 1/30/
26 00:06 125 Broadway Fall N\A
26-2942 1/30/
26 06:18 155 Placer Drive Diabetic problems N\A
26-2983 1/30/
26 13:49 8845 Lauren Lane Abdominal pain / problems N\A 26-1983 1/20/
26 22:46 221 Sutter Street Lift assist N\A
26-2143 1/22/
26 13:11 140 French Bar Road Gas leak / gas odor N\A
26-2106 1/22/
26 07:20 811 Court Street No appropriate choice
(medical response)
N\A
26-2181 1/22/
26 20:28 270 Hoffman Street Fall N\A
26-3018 1/30/
26 19:58 10501 Sutter Creek
Ranchos Road
No appropriate choice
(medical response)
Cancelled
26-3024 1/30/
26 20:19 223 New York Ranch
Road
Chest pain (non-trauma) N\A
26-3088 1/31/
26 16:53 31 N State Highway
49-88
Motor vehicle collision N\A
26-3089 1/31/
26 16:54 300 New York Ranch
Road
Altered mental status N\A
26-3097 1/31/
26 19:40 12110 Industry
Boulevard
Fuel spill / fuel odor Investigate hazardous release
(Nothing found)
26-3104 1/31/
26 21:50 125 Broadway Altered mental status Nausea / Vomiting 26-2538 1/26/
26 10:30 2053 Thomas Drive Citizen assist / service call Fire / smoke alarm Malfunctioning alarm
26-2550 1/26/
26 11:30 455 N Main Street Lift assist N\A
26-2556 1/26/
26 12:08 102 French Bar Road Cancelled Motor vehicle collision 26-2585 1/26/
26 13:48 1110 Broadway Lift assist N\A
Details

Incident
Numbe
r
Onset
Dat
e
Onset
Tim
e
Street Address Incident Type Additional Incident Type(s) 26-2632 1/26/
26 22:25 223 New York Ranch
Road
Chest pain (non-trauma) N\A
26-2664 1/27/
26 07:26 310 Bright Avenue Altered mental status N\A
26-2739 1/27/
26 18:46 1110 Broadway Lift assist N\A
26-2750 1/28/
26 00:22 155 Placer Drive Fall N\A
26-2754 1/28/
26 02:45 300 New York Ranch
Road
Back pain (non-trauma) N\A
26-
TCU1079
1/22/
26 12:40 10640 CA-49 Highway Motor vehicle collision N\A Details

JACKSON FIRE DEPARTMENT
33 Broadway, Jackson, CA 95642 - voice (209) 223-1646 - fax (209) 223-3141 - [email protected] Station 131 - 175 Main Street, Jackson, CA 95642 - (209) 223-2147 Station 132 - 10600 Argonaut Drive, Jackson, CA 95642 - (209) 223-9039 Personnel Name Jan Total
Bacchi-Monroy, Elijah 18 18
Berschens, Kyle 10 10
Chadwick, Brennan 20 20
Craig, Roc 59 59
DiGirolamo, Francis 54 54
DiGirolamo, Jesse 25 25
Eggers, Samantha 18 18
Fishback, Dale 3 3
Fishback, Daniel 36 36
Fishback, Jaason 2 2
Gilmore, Brian 2 2
Gregerman, Katelyn 16 16
Hebel, Lindsay 44 44
Kinzer, Marissa 19 19
Kowalczyk, Cory 0 0
Mondani, Joseph 37 37
Pidgeon, Ryan 5 5
Ryder, Dylan 25 25
Sharp, Scott 2 2
Total Calls for 2026 = 149
149
164
180
196
161
184
168
152
174
156
159
150
199

JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

TOTAL CALLS BY MONTH
2026 2025

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
Council Meeting Memorandum
Monday, February 23, 2026 – 6:30 PM Regular Meeting
To: Honorable Mayor and Members of the City Council
From: Bree Wilder, Public Works Superintendent
Date: February 19, 2026
Agenda Item #4n: Possible approval of ordering a work vehicle for Public Works as presented [2024 Ford Transit 350 HD RWD Knapheide Service Utility Vehicle].

RECOMMENDATION:

That the City Council approve ordering a work vehicle for Public Works as presented in the bid, using Sewer Enterprise funds.

DISCUSSION:

The Public Works department has been in dire need of a new fleet vehicle to carry out their sewer management plan and spill response workload. Upon research, as well as a formal invitation to bid, the city received two quotes and the bid from DuPratt Ford best meets our needs. The Finance Committee understands the needs of the Public Works department and recommends proceeding with the purchase of the 2024 Ford Transit 350 HD Utility Vehicle (with necessary equipment) from DuPratt Ford at the bid price of $79,489.01.

Staff recommends that Council authorize the purchase of the above-described work vehicle, utilizing Sewer Enterprise funds.

Attachments:

DuPratt Ford Bid w/specs and photo.

Harbor Truck & Van Bid w/specs.

aurran 9/43'
DIXON
Corporate Address:
1320 North First Street
Dixon, CA 95620
----�==-------------I QUOTE
Customer I
Name
Address
City
Phone
;QUANT11Yi
1 1
1 ,
1 1
1 CITY OF JACKSON
33 BROADWAY#D

JACKSON CA
ATTN: BREE WILDER bwilder@ci_jackson.c�_-_u_�
VIN
2024 TRANSIT 350 CHASSIS

KNAPHEIDE UTILITY VAN BOD

DOC FEE
SALES TAX 7.75%

DMV ELECTRONIC FILING FEE

CA TIRE FEE
•DELIVERY FEE

IF REQUIRED
Comments: PLEASE REMIT TO: --
ZIP 95642
�
Good for 7 days
Date 1/21'2026
INVOICE#
TOTAL
s 48,364.00
$ 25,093.00
s 85.00
s 5.699.51
$ 37.00
$ 10.50
s 200.00
TOTAL $ 79,489.01
MIKE ANG/US, COMMERCIAL ACCOUNTS 707-693-6117 [email protected]

TJIIRFiJJ�
Select Language
WE TREAT YOU LIKE FAMILY!
Commercial
Vehicle Center

11..mm 640:3587 9 1160 North Lincoln SJ, . ..Qimn. CA 95620 024 Ford Transit 350 HD RWD Knapheide Service Utility Van :,ck #F23786BU
r- I t.;-:■ I ---
-dt.-a-�.,;.•
.
ltos may be stock images.
ltl Window Sticker
,hiele Notes

C - C &
--
- ·- .
<ford White BLUETOOTH, APPLE CARPLAY,
�DROID AUTO, BACKUP/REARVIEW CAMERA,
,NE KEEP ASSIST, COLLISION ALERT, TRAILER
tAKE CONTROLLER, TOW PACKAGE ...•
!ad More ...
hassis Details v
,tock Number F23786BU
,tock Type New
ear 2024
Aake Ford
Aodel Transit 350 HD
Jass 2
lrivetrain RWD
1ehideTrfm Base
1ehideVIN 1 FDBF6P81 RKB647B1
,terior Color Gray
xterior Color Description White
ngine Cylinder Count 6
"ransmission Type Automatic
velType Gas/EBS
.ngine Make Ford
.ngine Model 3.SL V6 Cyclone
ngine Size (L) 3.5
Photos may be stock images.
� Knapheide KUV Transit
a Watch Video
Body Details
Manufacturer
Body Type
Body Model
Partition Type
Partition Description
Body length
Body Width
Body Height
Body Inside Height
Body Weight
Conduit Storage
Description
Compartment Depth
Door Description
Door Width
Door Height
Floor Description
Floor Material
Shelving Description
V
KNAPHEIDE.

SINCE 1848
Service Utility Van
KUV129DH-FT
With Window
ABS Cab Partition with
Sliding Door
10•9•
83"
90 "

76.5"
2038 lbs.

Rear Access Door, Both
Rear End Panels

14.5"
Double Panel Solid Rear
Door

49.9"

66.0"
Weight Reduced
Galvanneal Corrigated
Steel Floor
Steel
Standard Shelving Package
£hM.!l.

Call For Pricin�
Vehicle available NOW in I
Contact DuPratt Ford Dixon f
.wm 640-3sez

;rake 1ype
!hicle Optl\lns
1 Exterior Upgrade Package
• Interior Upgrade Package
1 Order Code 501A
, � 4Speakers
dlllmer:

Hyaraunc
V
:>neMng LOCanon 1:Xtenor
Understructure Description Body Fully UndercOilted
Camera Description
Loclc System Desaiption
Hitch Type
Hitch Class
Lock System Description
Partition Type
Partition Description
KUV Features
Factory Backup Camera
Electronic locking System
Receiver
Ill
Power locks
With Window
ABS Partition with Sliding
Door
Say goodbye to crawling around in the bade of your cargo 11an endlessly searching for tools, parts and equipment. The KUV creates optimized organization for the technician,
di11iding the storage space into manageable compartments that are externally accessil;>le from either side of the body.

The technician pulls up to the jobsite, exits the cab and immediately has quick access to the tools and parts they need without having to crawl into the cargo areil. Dedicated conduit chutes enable the technician to store longer items without duttering the floor of the oversized cargo area.

Knc1pheide's KUV is constructed of rugged gall/anneal steel so the technician can have con6dence it will prollide years of reliable service. More contractors and technicians utilizing an enclosed utility body as their worlc vehicle choose a
Knapheide KUV. If you spend more time searching for tools and equipment, invest in a KUV and get more billable hours out of your day.

KNA HEID Gl
SINCE 1848
10ugh eve,y reasonable effort has been made to ensure the aa.urucy of the information conlX1ined on this site, absolute accuracy cannot be ,ronreed. This site, and all information and materials appearing an it, are presented to the user •as ;s-without wammty of any kind, either ress ar implied. All vehides are sub}ect to prior sale. Price does not indude applicable government fees and toxes, finance charges, :tronlc filing charges, and emission testing charges or $30 Electronic Filing fees and JBS Documentation Fee. �ehkles shown at different nions ore not cU/l'ffltly in our inlll!IIIOty (Not in Stock) but can be mode available to you ot our l.ocotiDn wilhin o reasonable date from the e of your request, not to exceed one week.

Sales Quote
Sell
255 Voyager Ave
Brea, CA 92821
Phone:714-996-0411
Fax:

Sales Quote
Sates Quote Date:

Inside Sales Rep.:

Ship
To: BIG VALLEY FORD

SO106575
1/22/2026
Tony Anderson
To: BIG VALLEY FORD
3282 AUTO CENTER CIRCLE
STOCKTON, CA.95212
3282 AUTO CENTER CIRCLE
STOCKTON, CA 95212
Tax ldent. Type
Ship Via
Tenns
Location
Territory
Legal Entity
Common Carrier
2% 10 Days, Net 30

FONTANA
Customer ID
Dealer Number
SalesPerson
VIN
FSB07
DEALER# 72402
NORCAL2
Harbor Truck and Van is Not Held Responsible for any items not listed on this quote/order. Pricing on the quote/order is valid 30 days from the sales quote/order date that is signed (and requested as needed) and the chassis/truck assigned to the quote/order arrives within that 30-day period. Both conditions must be met or the quote/order becomes null and void and must be re-quoted/re-signed.

Item No.

FORO-082-CC-DRW
HTWMTRANCC-124-
19O-H
Y1 0WMWHITE-FORD
D32E
D3-HOCKEY-B
RKOB
SS20-C
SS27A

MGRAB-WM
SPC-LOK00001
SPITZLiFT-LEBS 10-3
Z10WM/87-12·

TRANSLED
SPC·MREC-111-TRAN
M7/4PRONG
MALARM
MLSP01
MBCK-UP-CAM-LB2
Description
FORD TRANSIT 138"WB, 82" CA CHASSIS CAB DRW GAS-·-
124"L - 19"0 Regular Cab WorlcMaster W/ 74-in 1.0. Height & Str;iight Sides. lndudes 2 Full Length Fixed Shelves
Painted White
MASTER LOCK 124"L WORK MASTER. HANDLE STYLE

HOCKEY PUCK COVER TO MASTER LOCK BOLT-ON
TO COVER KEV ACCESS. BOTH SIDES. BOLT-ON
(HOCKEY PUCK LOCK NOT INCLUDED)

TWO LADDER RACK HOOKS MOUNTED IN INTERIOR (ONE SIDE ONLY) DOOR, REAR ACCESS IN END PANEL 16"H X 10-1/2"W. MOUNTED CURB SIDE
INTERIOR LIGHTS, (2) LED FLUSH MOUNT CARGO LIGHT
GRAB HANDLES, CHROMES SET OF 2 FOR WORK MASTER

HASP AND PADLOCK BOLTED TO DOUBLE DOORS
SPITZ llFT FOR WORKMASTER
MOUNT 10-FT TRANSIT WORK MASTER CUTAWAY W/87" W STRAIGHT BUMPER W/ 12" STEP & LED LIGHTS
RECEIVER. CLASS Ill FOR TRANSIT W/M
7 & 4 PRONG TRAILER CONNECTOR

BACK UP ALARM - PRECO
LIGHTS (2) WORK AUX LE1? 1500-2000 LU MINS
REAR BACKUP CAMERA INSTALL LABOR-2 ONLY (MBCK-UP-CAM-LB2) Exp. Natas

MNT ORIVERSIOE
REAR
MNT 2 PER SIDE OF
BODY ANO 2 TOP

OF BODY
Unit
EACH
EACH
EACH
EACH
EACH
EACH
EACH
EACH
EACH
EACH
EACH
EACH
EACH
EACH
EACH
EACH
EACH
Qty.
1 ,
,
3

Sales Quote
Sell
To: BIG VALLEY FORD
255 Voyager Ave
Brea, CA 92821
Phone:714-996-0411
Fax:

Sales Quote
Sales Quote Date:

Inside Sales Rep.:

Ship
To: BIG VALLEY FORD

SQ106575
1/22/2026
Tony Anderson
3282 AUTO CENTER CIRCLE
STOCKTON, CA 95212
3282 AUTO CENTER CIRCLE
STOCKTON, CA 95212
Tax ldent. Type Legal Entity
Ship Via Common Carrier
Terms 2% 10 Days, Net 30
location FONTANA
Territory
Customer ID
Dealer Number
SalesPerson
VIN
FSB07
DEALER# 72402
NORCAL2
Harbor Truck and Van is Not Held Responsible for any items not listed on this quote/order. Pricing on the quote/order is valid 30 days from the sales quote/order date that is signed (and requested as needed) and the chassis/truck assigned to the quote/order arrives within that 30-day period. Both conditions must be met or the quote/order becomes null and void and must be re-quoted/re-signed.

Item No. Desaiption
TERMS-AND-COND-1 A Sales Orders is valid only if it includes all the following: 1) signed by customer; 2) correct VlN and copy of vehide invoice is attached; and 3) a "Request" for a Harbor "Pool" vehicle is shown in GM system (GM orders only).

TERMS-AND-COND-2 If the Order is an HT Special (custom) body, or contains Special Equipment Options (SEO's), the end-user customer (not dealer) must sign off on any drawings. These orders are non-cancellable.

TERMS-AND-COND-3 Any HT Spec or SEO changes to this order less than 2 weeks prior to the production start date shall result in an additional charge.

In signing this order, Customer accepts all the terms of this order as contractual conditions for sale of these
TERMS-AND-COND-4 products including the accuracy and completeness of body specifications and appropriateness of vehicle specifications. Customer agrees to not hold Harbor responsible for any items not shown on this order.

FREIGHT Freight
Amount Subject to Sales Tax
Amount Exempt from Sales Tax
0 25,866.58
Authorized Signature _____ _
Dealer VINNON _____ _
P.O.# _____ _
Date _____ _
Exp. Notes
Subtotal:

Invoice Discount
Total Sales Tax:

Total:

Unit
EACH
EACH
EACH
EACH
EACH
Qty.

0.00 0.00

BUYER

I QTY OF JACKSON
33 BROADWAY
JACKSON, CA 95642-2301
Home #: (209) 223-1646
Email: NONE
New 0
Used D
Demo 0
Total Aftennarkets:
! Rate:
; Amount Financed:

Stock#:

LOCATE

AFTERMARKETS

CO-BUYER

VEHICLE
Deal#:
· Deal Type: Retail
Deal Date: 01/23/2026
j Print Time: 03:45pm
Salesperson: LUIS RUBIO ESCAMILLA
Description: VIN:
1FDRU6ZG8SKB20288
Mileage:
2025 FORD TRUCK TRANSIT WAGON
TRADE
Sale Price: $ 74,820.00
Total Financed Aftermarkets: $ 0.00
Total Trade Allowance: $ 0.00
Trade Difference: $ 74,820.00
Doc Fee: $ 85.00
State & Loe.al Taxes: $ 5,805.14
Total License and Fees: $ 45.75
Total cash Price: $ 80,755.89
Total Trade Payoff: $ 0.00
$ o.oo Delivered Price: $ 80,755.89
cash Down Payment + Deposit: $ 0.00
Sub Total: $ 80,755.89
Service Agreement $ 0.00
Maintenance Agreement: $ 0.00
$ 80,755.89 GAP Insurance: $ 0.00
Oedit Life, Accident & Health: $ 0.00
Other: $ 0.00
Amount Financed: $ 80,755.89

FD KAN-008376 WA 9-NG<ll'.l,L, 1:s, : OE :76, SH04 l 2564 1202soi1.l 6948 ��id-i:11�TRD��1�uM+.AN4-o�i$;xr�orJ;,ml U0/381S 031112 II llDll116ZG8 SKB20288 NB Bl/09
f - f,"".�-·- .
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STANDARD EQLIPMEN'r NOYIPEP AT NP EIIM 9ffABOE
• AUXILIARY FUa PORT
• BODY SIDE MOLDINGS• Bl.ACK
•BUMPERS-CARSON BLACK
•WIPERS· RAIN-SENSING
INCLUDED ON nus VEHICLE
OPTIONAL EDUlPME!O'/PDEB
PREFERRED EQUIPMENT PKG.701A

3.73 LIMITED SUP AXLE
FRONT 001:RIOR LICENSE PLATE BRACKET
UPGRADE PKG. DRW
.FRONT FOG LAMPS
.WIPER ACllVATED HEADI.AMPS
110001 GVWR PACKAGE
60 STATE EMISSIONS
TOW/HAUL W/ TRAILER WlRING

LONG-ARM PWR HEAT MIRRORS
ENG IDLE SHVTDOWN 10 MIN
RADIO· SVNC3, 4" SCN

EMBEDOED MODEM DELETE

REAR VIEW CAMERA & PREP KIT
SMART ACCEL mUNCATION
--
• AIR CONDmONING
• ASSIST HANDLES· A-PILLAR
• CENTER CONSOLE
• LOCKING GLOVE BOX
• POWERPOINT • 12V (fRONl)
• STEERING-TILT/TELESCOPIC
• TACHOMETER
(MSRP)

NO CHARGE

NO CHARGE
460.00

NO CHARGE

NO CHARGE
295.00
400.00
200.00
280.00

75.00 225.00

NO CHARGE
CL72

RJNCTIPNAL
• AUTO HIGH-BEAM Hl:ADLAMPS
• ELEC'JRONIC PWR ASST ST£ER
• FORWARO COWSION WARNING
• HILL START ASSIST
• LANE-KEEPING SYSTEM
• POST-COUJSION BIIAKINO
• PRE-COUJSION ASSIST W/AEB
• saECTABLE DRIVE MODES
• SIDE-WIND STAIIIUZATJON
MEEJYlSEGMBaY
• 3 POINT SAFETY BEL TS
• ADVANCETRAC'" WITH RSC®
• AIRBAGS S FRONT, SIDE AND
SAFETY CANOPY" SYSTEM
•BRAKES. 4WHEEL DISC W//JJ3S
• SECURILOCK® ANTI-THEFT SYS
• sos POST-CRASH ALERT SYS'"
• TIRE PRESSURE MONIT SYS
• 3VR/36,000 BUMPER / BUMPER
• 5YR/60,000 POWERTRAIN
• SYR/60,000 ROADSIDE ASSIST
IMSRPI

PNCE INFOAMADDN
BASE PRICE 548,200.00
1,775.00
CONVOY
ff.F015 orr 59
TOTAL Ol'TlONS/OTHER
TOT AL \/ElilCLE & OPTIONS/OTHER

DESTINATION & DBJVERV
49,975.00
2,095.00
=.::,:W!"'���-:-.,-;.;ru.F-.1 SPECIAL ORDER
-IIICIIMIIIDnnootlodYdod.
opliona _,_ SH041 N RB X 535 008376 080425 or-■11 n,cindud,cj,._,illtfil,_ ;

FUEL ECONOMY RATINGS NOT

REQUIRED ON THIS VEHICLE
fueleconomy.gov � f:'\ -� :( Calculute p&r�on.t1lized estimates and compare vehicles � � ,•.. ,•-' jl _
__ _
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planf\111yl>lt�t,yFo,dlllldho<!o<td&tVW,YFold
mifl>hln 111 ,,_.u,s.. C.Wd4 •nd 1/e,k,. s.. yo..

Fo,·�-'ttOlv.<itww,,;J<KdOwl,.,,om.
r lj\. WARNING: Operating, semcina and malnln1. ilg a passenger vehicte, pickup !rutkhvan, 01 off.road I L!.l veh!cle can expose l'OI! lO ohem1cals incklding engineexhausL caJbon monoxide, p lhala\eS, and lead, 11t'hid1 are krto'MI lo llie State of California to cau.e � and liil1h defects or olhei reprodudl\'8 harm. vehlde in
To nininize exposure, avoid breathing exl!ausl, do no! Ide the engaie except as neressary, service l'OIJ. a wekenli'.aloo area and 'M!2l Eves 01 wash your hands fiequenUy when seMcing iwr l'ehk:le.

Forroore lnloonatlon go h>liWN.r£5Wam:ngs.ca.ga1�-vellk:!e.

Credit
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,___www.ford.com1t,nJncl' ____ �
1202508126948

MEMORANDUM
To: Honorable Mayor and Members of City Council
From: Christopher Mynderup, Chief of Police
Date: February 2, 2026
Subject: Special Event Permit Approval – Dandelion Days Recommendation
That City Council approves the Special Event/Parade Permit Application for Dandelion Days, submitted by the Jackson Lions Club. Dandelion Days is scheduled this year for March 21 – 22, 2026 from 8:00 am to 5:00 pm.

Discussion
Dandelion Days set-up will be on Friday, March 20th, 2026, beginning at approximately 5:00 pm. The event will be open to the public from Saturday, March 21st through Sunday, March 22nd. Event hours will be 8:00 am to 5:00 pm on both days.

Dandelion Days is a rather peaceful event with relatively low police activity and other emergency service needs. The anticipated number of attendees is 5,000 per day.

Volunteers from the Argonaut High School Football Team will provide after-hours security monitoring and after event cleanup.

Street Closures
Historic Main Street from the furthest north curb line prolongation proximate the front of the Jackson Fire Station, south to California Street at Main Street, El Dorado Savings parking lot to Highway 49, Court Street at Main Street, Wells Fargo Bank parking lot to Highway 49, Broadway at Summit Street, the Bank of America parking lot and Petkovich Park. The Jackson Lions Club shall provide traffic/parking controls on Broadway for the Civic Center garage parking lot. Other traffic control measures will be in place to prevent unlawful parking in areas surrounding the event. The Main Street and Highway 49 intersection will remain open to vehicular traffic just north of California Street.

The Lions’ HQ trailer will be set up at Main and Broadway, March 13, 2025, and a temporary STOP sign will be needed. Parking will be restricted on Main Street from Friday 5:00 pm to Sunday 5:00 pm or until all vendors have cleared the street.

Alcoholic Beverage Venue – Beer/Spirits Garden:

The Jackson Lions Club requests permission to operate and sell beer, wine, and spirits from a portable beer/wine booth (Beer Garden). The location will be within the parking lot (Logan’s Alley) adjacent to the west side of the National Hotel. The proper ABC permit has been obtained and is in order. The Jackson Lions Club is responsible for adherence to all respective ABC laws and regulations within the consumption area and is solely responsible for checking identifications of those purchasing alcoholic beverages.

Impacts:

This event will have a significant impact on the City increasing vehicle/pedestrian traffic.

It is anticipated that this event will require the use of most full-time officers, reserve officers and volunteer staff.

CITY OF JACKSON,

CALIFORNIA

FINANCIAL STATEMENTS

TOGETHER WITH
INDEPENDENT AUDITOR’S REPORT

FOR THE YEAR ENDED
JUNE 30, 2025

THIS PAGE INTENTIONALLY LEFT BLANK

CITY OF JACKSON
Annual Financial Report
For the Year Ended June 30, 2025
Table of Contents
Page

INTRODUCTORY SECTION
List of Officials..............................................................................................................................................i

FINANCIAL SECTION
Independent Auditor’s Report....................................................................................................................1-4 Management’s Discussion and Analysis (Unaudited) .............................................................................5-12 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position .........................................................................................................13-14 Statement of Activities................................................................................................................... 15 Fund Financial Statements:

Governmental Funds:

Balance Sheet......................................................................................................................... 16 Reconciliation of the Governmental Funds Balance Sheet to the GovernmentWide Statement of Net Position – Governmental Activities................................................ 17 Statement of Revenues, Expenditures and Changes in Fund Balances ................................. 18 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Government-Wide Statement of Activities – Governmental Activities.............................................................. 19 Proprietary Funds:

Statement of Net Position .................................................................................................20-21 Statement of Revenues, Expenses and Changes in Net Position ........................................... 22 Statement of Cash Flows ..................................................................................................23-24 Fiduciary Funds:

Statement of Net Position ...................................................................................................... 25 Statement of Changes in Fiduciary Net Position ................................................................... 26 Notes to Basic Financial Statements ...............................................................................................27-55 Required Supplementary Information (Unaudited):

City Pension Plan – Schedule of Proportionate Share of the Net Pension Liability ............................ 56 City Pension Plan – Schedule of Contributions.................................................................................... 57 City Pension Plan – Notes to City Pension Plan .................................................................................. 58 City OPEB Plan – Schedule of Changes in the Total OPEB Liability and Related Ratios.................. 59 City OPEB Plan – Note to City OPEB Plan......................................................................................... 60 Budgetary Comparison Schedule – General Fund ............................................................................... 61 Notes to Budgetary Comparison Schedule........................................................................................... 62

CITY OF JACKSON
Annual Financial Report
For the Year Ended June 30, 2025
Table of Contents
Page

FINANCIAL SECTION (CONTINUED)
Combining Nonmajor Fund Financial Statements:

Nonmajor Governmental Funds:

Combining Balance Sheet.............................................................................................................. 63 Combining Statement of Revenues, Expenditures and Changes in Fund Balances....................... 64 Special Revenue Funds:

Combining Balance Sheet ..................................................................................................65-67 Combining Statement of Revenues, Expenditures and Changes in Fund Balances...........68-70 Capital Project Funds:

Combining Balance Sheet ....................................................................................................... 71 Combining Statement of Revenues, Expenditures and Changes in Fund Balances................ 72 Nonmajor Proprietary Funds:

Enterprise Funds:

Combining Statement of Net Position..................................................................................... 73 Combining Statement of Revenues, Expenses and Changes in Net Position.......................... 74 Combining Statement of Cash Flows...................................................................................... 75 Fiduciary Funds:

Custodial Funds:

Combining Statement of Net Position..................................................................................... 76 Combining Statement of Changes in Fiduciary Net Position.................................................. 77

INTRODUCTORY SECTION
• List of Officials

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CITY OF JACKSON
List of Officials
For the Year Ended June 30, 2025
-iCity Council
Steve McLean Mayor
Chad Simmons Vice Mayor
Sierra McLean Member
Connie Gonsalves Member
Max Godde Member
City Officers
Carl P. Simpson City Manager
Joshua Nelson City Attorney
John Georgette City Clerk
Brenda Wallace Building Inspector
Chris Mynderup Police Chief
Ryan Pidgeon Fire Chief
Bree Wilder Public Works Superintendent
Dalacie Blankenship Finance/HR Manager

THIS PAGE INTENTIONALLY LEFT BLANK

FINANCIAL SECTION
• Independent Auditor’s Report
• Management’s Discussion and Analysis
• Basic Financial Statements
• Required Supplementary Information
• Combining Nonmajor Fund Financial Statements

THIS PAGE INTENTIONALLY LEFT BLANK

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
To the Honorable Mayor and Members of the City Council
City of Jackson
Jackson, California
Report on the Audit of the Financial Statements
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 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 as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2025, 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.

Basis for 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 audit opinions.

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.

-2-
To the Honorable Mayor and Members of the City Council
City of Jackson
Jackson, California
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 judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

-3-
To the Honorable Mayor and Members of the City Council
City of Jackson
Jackson, California
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, City Pension Plan information, City OPEB Plan information, and budgetary comparison information as listed in the table of contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquires, 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 accompanying combining nonmajor fund financial statements 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 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 basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the 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 combining nonmajor fund financial statements are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory section but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

-4-
To the Honorable Mayor and Members of the City Council
City of Jackson
Jackson, California
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 5, 2026, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Smith & Newell CPAs
Yuba City, California
February 5, 2026

Management’s Discussion and Analysis
(Unaudited)

THIS PAGE INTENTIONALLY LEFT BLANK

CITY OF JACKSON
MANAGEMENT’S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2025
-5-
This discussion and analysis of the City of Jackson’s financial performance provides an overview of the City’s financial activities for the fiscal year ended June 30, 2025. Please read it in conjunction with the City’s financial statements and related notes, which follow this section.

FINANCIAL HIGHLIGHTS
Entity-Wide:
❑ The City’s total assets were $67,719,922 as of June 30, 2025. Of this total, $38,303,913 are governmental assets and $29,416,009 were business-type assets. ❑ Entity-wide governmental revenues include program revenues of $2,604,685 and general revenues and transfers of $4,288,953 for a total of $6,893,638.
❑ Entity-wide Governmental expenses were $7,569,514.
❑ Entity-wide Business-type program, interest, other revenues and transfers were $7,250,066 while Business-type expenses were $5,918,526.
❑ The City’s total Net Pension Liability was $8,379,741 as of June 30, 2025. The total Net OPEB obligation was $1,561,087.

Fund Level:
❑ Governmental Fund balance decreased to $16,909,103 in fiscal year 2025, down from $17,341,890 the prior year. Of the total fund balance, $7,912,546 were federal and state grant funds which were restricted for specific federal and state programs.
❑ Governmental Fund revenues decreased to $7,199,322 in fiscal year 2025, down by $6,435,551 from the prior year.
❑ Governmental Fund expenditures decreased to $7,787,988 in fiscal year 2025, down by $5,287,627 from the prior year.
❑ Business Type Activities’ total revenues were $6,529,601 and expenses were $5,808,765, resulting in an operating income of $720,836 compared to last year’s operating income of $959,771, a decrease of $238,935.
❑ Total Business-Type (Proprietary Fund) Pension Liability was $2,119,492 as of June 30, 2025. Net OPEB obligation was $336,038.

General Fund:
❑ General Fund revenues of $4,442,368 were $118,075 more than the prior year. ❑ General Fund expenditures of $5,798,152 were $1,418,462 more than the prior year. ❑ Other Financing Sources contributed $214,267 in fiscal year 2025 compared with the prior year of $275,377.
❑ General Fund balance of $3,939,101 as of June 30, 2024, decreased to $2,797,584 by June 30, 2025. Of this total, $1,686,255 were either restricted or committed funds, and $1,111,329 were unassigned and were not restricted for any specific purpose or program. ❑ The City’s Governmental Net Pension Liability was $6,260,249 as of June 30, 2025. The Governmental Net OPEB obligation was $1,225,049.

OVERVIEW OF THE FINANCIAL STATEMENTS
This annual report consists of a series of financial statements, commonly referred to as the City’s Basic Financial Statements. Management’s Discussion and Analysis introduces these statements and includes two different views of the City’s financial activities and position: (1) Government-Wide Financial Statements provide information about the activities of the City as a whole and present a longer-term view of the City’s finances; (2) Fund Financial Statements provide detailed information about the individual functions of City government, telling how services were financed in the short-term as well as what remains for future spending.

CITY OF JACKSON
MANAGEMENT’S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2025
-6-
Each set of statements presents the City’s finances in a distinct way. To assist the reader in understanding the differences between them, a brief discussion of each follows, including the relationship of these statements to each other and the significant differences in the information they provide.

Government-Wide Financial Statements
The Government-Wide Financial Statements provide a broad overview of City finances in a manner similar to private sector business. These statements separate the City’s activities into two areas:
• Governmental Activities - these services are principally supported by taxes and intergovernmental revenues. Most of the City’s basic services are considered to be governmental activities including public safety, community development, public works, parks and recreation, and general administration.
• Business-Type Activities - these services rely upon user fees and charges to help cover all or most of their costs. The City’s water and wastewater systems are reported here.

Within the framework of these activities, a Statement of Net Position and a Statement of Activities report information about the City as a whole. These statements include all assets and liabilities of the City (i.e., infrastructure and long-term debt) and use the accrual basis of accounting in which all the current year’s revenues and expenses are taken into account regardless of when the cash is received or paid.

The two statements can be generally described as follows:
• The Statement of Net Position presents information on all the City’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.
• The Statement of Activities presents information showing how the City’s net position changed during the year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs regardless of the timing of related cash flows.

Notably, these statements differ from the Fund Financial Statements in that they include all assets of the City (including infrastructure) and all liabilities (including long-term debt) and exclude certain inter-fund receivables, payables and other inter-fund activity as prescribed by GASB Statement No. 34. For additional reference, reconciliation between the two is provided on pages 17 and 19 of this report.

Fund Financial Statements
The Fund Financial Statements provide detailed information about each of the City’s most significant funds - not the City as a whole. Management establishes funds to help control and manage money for particular purposes. There are three categories of funds: governmental, proprietary and fiduciary. • Governmental Funds - most of the City’s basic services are reported in governmental funds, which focus on how money flows into and out of those funds and the balances left at year-end that are available for spending. These funds are reported using modified accrual accounting, which measures cash and all other financial assets that can be converted to cash. The governmental fund statements provide a detailed short-term view of the City’s general government operations and the basic services it provides. This information helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the City’s programs. We describe the relationship between governmental activities (reported in the Statement of Net Position and the Statement of Activities) and the governmental funds in reconciliation at the bottom of the fund financial statements.

CITY OF JACKSON
MANAGEMENT’S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2025
-7-
The City’s major governmental funds are the General Fund, the HOME Grant fund, and the Measure M fund. All other funds are combined in a single, aggregated presentation. Individual data for each of these non-major governmental funds is provided in the form of combining statements beginning on page 63 of this report.
• Proprietary Funds - when the City charges customers for services it provides, whether outside customers or to other units of the City, these services are generally reported in proprietary funds.

Proprietary funds provide the same type of information as shown in the government-wide financial statements (i.e., business-type activities), only in more detail. The City uses enterprise funds to account for its Sewer and Water operations, in addition the City uses enterprise funds to account for parking and utility deposits.
• Fiduciary Funds - the City is the trustee, or fiduciary, for certain funds held on behalf of external parties. The City’s fiduciary activities are reported in separate Statements of Fiduciary Net Position. These activities are excluded from the City’s other financial statements because the resources of the funds are not available to support the City’s own programs. The City is responsible for ensuring that the assets reported in these funds are used for the intended purposes.

NOTES TO BASIC FINANCIAL STATEMENTS
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

REQUIRED SUPPLEMENTARY INFORMATION
In addition to the basic financial statements and accompanying notes, this report presents the following required supplementary information: budgetary comparisons for the City’s General Fund, and a description of the City’s accounting policies with regard to the annual budget.

CITY OF JACKSON
MANAGEMENT’S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2025
-8-

FINANCIAL ANALYSIS OF THE GOVERNMENT-WIDE STATEMENTS
Analysis of Net Position
Statement of Net Position
Dollar %
2025 2024 2025 2024 2025 2024 Change Change
Assets:

Current and other
assets $17,305,594 $18,685,320 $10,455,998 $9,403,156 $27,761,592 $28,088,476 (326,884) -1.16% Capital assets 20,998,319 20,574,388 18,960,011 19,005,035 39,958,330 39,579,423 378,907 0.96% Total assets 38,303,913 39,259,708 29,416,009 28,408,191 67,719,922 67,667,899 52,023 0.08% Deferred Outflows of
Resources:

Deferred Pension
Adjustments 1,953,508 2,547,766 690,961 821,482 2,644,469 3,369,248 (724,779) -21.51% Deferred OPEB
Adjustments 126,226 155,803 43,105 55,264 169,331 211,067 (41,736) -19.77% Total Deferred Outflows
of Resources 2,079,734 2,703,569 734,066 876,746 2,813,800 3,580,315 (766,515) -21.41% Liabilities:

Current and other 140,528 842,033 128,625 161,395 269,153 1,003,428 (734,275) -73.18% Noncurrent liabilities 8,073,173 8,166,468 12,722,982 13,160,063 20,796,155 21,326,531 (530,376) -2.49% Total Liabilities 8,213,701 9,008,501 12,851,607 13,321,458 21,065,308 22,329,959 (1,264,651) -5.66% Deferred Inflows of
Resources:

Deferred Lease
Revenues 4,257 16,317 - - 4,257 16,317 (12,060) n/a
Deferred Pension
Adjustments 171,153 425,315 216,443 272,266 387,596 697,581 (309,985) -44.44% Deferred OPEB
Adjustments 464,408 444,334 145,676 137,422 610,084 581,756 28,328 4.87% Total Deferred Inflows of
Resources 639,818 885,966 362,119 409,688 1,001,937 1,295,654 (293,717) -22.67% Net Position:

Net invested in
capital assets 20,994,897 20,560,205 8,970,227 8,680,378 29,965,124 29,240,583 724,541 2.48% Restricted 14,656,045 14,420,795 2,500,064 2,391,451 17,156,109 16,812,246 343,863 2.05% Unrestricted (4,120,814) (2,912,190) 5,466,058 4,481,962 1,345,244 1,569,772 (224,528) -14.30% Total Net Position $31,530,128 $32,068,810 $16,936,349 $15,553,791 $48,466,477 $47,622,601 843,876 1.77% Governmental Activities Business-Type Activities Total Total

CITY OF JACKSON
MANAGEMENT’S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2025
-9-
Revenue
The City’s total revenue was $14.1 million for the fiscal year ended June 30, 2025. Revenue from governmental activities totaled $6.9 million and revenue from business-type activities totaled $7.2 million.

Taxes, including property and sales & use tax, provided 22 percent of the total revenue of the City, while charges for services provided 55 percent. Operating and Capital Grants provided 11 percent and 12 percent of the total revenue received during the 2024/2025 fiscal year was from miscellaneous items including interest and gains on sale of capital assets.

Statement of Activities
Dollar %
2025 2024 2025 2024 2025 2024 Change Change
Revenues:

Program Revenues:

Charges for services $ 1,340,846 $ 1,336,086 $ 6,493,751 $ 6,415,347 $ 7,834,597 $ 7,751,433 $ 83,164 1.07% Operating grants and
contribution 1,402,593 2,030,923 334,375 - 1,736,968 2,030,923 (293,955) -14.47% Capital grants and
contributions (138,754) 6,187,894 - - (138,754) 6,187,894 (6,326,648) -102.24% General Revenues:

Property taxes 1,093,010 1,368,203 - - 1,093,010 1,368,203 (275,193) -20.11% Sales and use taxes 1,148,582 993,052 - - 1,148,582 993,052 155,530 15.66% Franchise taxes 229,079 220,508 - - 229,079 220,508 8,571 3.89% Property transfer taxes 16,840 18,174 - - 16,840 18,174 (1,334) -7.34% Transient occupancy
taxes 642,062 568,279 - - 642,062 568,279 73,783 12.98% Grants and contributions 517,683 488,577 - - 517,683 488,577 29,106 5.96% Interest and investment
earnings 597,473 317,615 386,090 251,585 983,563 569,200 414,363 72.80% Miscellaneous 25,539 18,548 35,850 20,308 61,389 38,856 22,533 57.99% Gain on sale of capital asset 18,685 - - - 18,685 - 18,685 0.00% Total revenues 6,893,638 13,547,859 7,250,066 6,687,240 14,143,704 20,235,099 (6,091,395) -30.10% Expenses:

General government 1,483,130 1,505,030 - - 1,483,130 1,505,030 (21,900) -1.46% Public protection 3,280,664 2,453,873 - - 3,280,664 2,453,873 826,791 33.69% Public ways and facilities 1,258,641 1,473,110 - - 1,258,641 1,473,110 (214,469) -14.56% Community development 1,065,093 775,256 - - 1,065,093 775,256 289,837 37.39% .

Culture and recreation 481,969 473,740 - - 481,969 473,740 8,229 1.74% Interest on long-term debt 17 41 - - 17 41 (24) -58.54% Sewer facilities - - 2,869,303 2,835,941 2,869,303 2,835,941 33,362 1.18% Treated water - - 3,041,791 2,807,098 3,041,791 2,807,098 234,693 8.36% Parking - - 7,432 9,016 7,432 9,016 (1,584) -17.57%
Total Expenses 7,569,514 6,681,050 5,918,526 5,652,055 13,488,040 12,333,105 1,154,935 9.36% Excess before transfers (675,876) 6,866,809 1,331,540 1,035,185 655,664 7,901,994 (7,246,330) -91.70% Transfers - 3,281 - (3,281) - - - 0.00%
Change in Net Position (675,876) 6,870,090 1,331,540 1,031,904 655,664 7,901,994 (7,246,330) -91.70% Net Position, Beginning 32,068,810 25,089,780 15,553,791 14,521,887 47,622,601 39,611,667 8,010,934 20.22% Prior Period Adjustment - 108,940 188,212 - 188,212 108,940 79,272 72.77% Change within financial reporting entity 137,194 - (137,194) - - 108,940 (108,940) -100.00% Net Position, Beginning, Restated 32,206,004 25,198,720 15,604,809 14,521,887 47,810,813 39,829,547 7,981,266 20.04% Net Position, Ending $ 31,530,128 $ 32,068,810 $ 16,936,349 $ 15,553,791 $ 48,466,477 $ 47,622,601 $ 843,876 1.77% Governmental Activities Business-Type Activities Total Total

CITY OF JACKSON
MANAGEMENT’S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2025
-10-
Expenses
Expenses of the City for the year totaled $13.5 million. Governmental activity expenses totaled $7.6 million, or 56 percent of total expenses. Business-type activity expenses totaled $5.9 million, or 44 percent of total expenses.

Governmental Activities

The following table shows the net cost of each of the City’s major programs. The net cost is the total cost less fees and other direct revenue generated by the activities. The net cost reflects the financial burden that was placed on the City’s taxpayers by each of these programs.

The cost of all governmental activities for fiscal year 2024-2025 was just under $5 million. These costs were offset by reimbursements through grant funds for public ways and facilities. The City’s taxpayers paid for the remaining costs, partially, through property and sales and use taxes, along with various other funding sources. The cost of capital assets is not presented as a cost in determining the net cost of governmental activities but is reflected as an asset in the statement of net assets.

Business-Type Activities
Program revenue of the City’s business-type activities totaled $6.8 million. Expenses of business-type activities were $5.9 million. The cost of capital improvements is reported as capital assets in the Statement of Net Position, rather than as expenses in the Statement of Activities.

FINANCIAL ANALYSIS OF THE FUND STATEMENTS
The City uses fund accounting to assure and demonstrate compliance with finance-related legal requirements. The fund financial statements focus on individual parts of the City government, reporting the City’s operation in more detail than the government-wide statements. The City’s governmental funds provide information on near-term inflows, outflows and balances of spendable resources. The City’s governmental funds reported combined fund balances at June 30, 2025, of $16.9 million, which is a decrease of $433,000 from the previous fiscal year. The General Fund’s net decrease was $1.1 million, however, the remaining Governmental Funds showed moderate increases of $709,000 overall. The General Fund decrease was due to decreases in property taxes, sales and use taxes and an increase in expenditures. The increase in the remaining Governmental Funds is due to the completion of French Bar Bridge.

Dollar %
2025 2024 Change Change
General government ($978,896) ($787,940) ($190,956) -24.2% Public protection (3,015,065) (2,305,696) (709,369) -30.8% Public ways and facilities (291,901) 6,188,610 (6,480,511) -104.7% Community development (283,582) 183,609 (467,191) -254.4% Culture and recreation (395,368) (404,689) 9,321 2.3%
Total ($4,964,812) $ 2,873,894 ($7,838,706) 272.8%
Net (Expense) Revenue
of Services Total

CITY OF JACKSON
MANAGEMENT’S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2025
-11-

CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
The City’s investment in capital assets for its governmental and business-type activities as of June 30, 2025, was $39,958,330 (net of accumulated depreciation). This investment in capital assets includes police and fire equipment, buildings, park facilities, roads and water and sewer lines and treatment facilities. The City’s net investment in capital assets increased $378,907 since June 30, 2024. This increase was due to the acquisition of equipment for the City’s safety departments.

Long-Term Debt
At the end of the current fiscal year, the City had total long-term obligations outstanding of $20,796,155.

Pension and OPEB liability make up $9,940,828. The majority of the balance is made up of the State Revolving Fund Loan for the WWTP improvements and compensated absences.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET
In preparing the fiscal year 2025/2026 budget, management evaluated local, regional, and broader economic conditions affecting the City of Jackson’s major revenue sources and expenditure obligations. Overall, the City’s local economy remained generally stable during fiscal year 2024/2025; however, a gradual softening in sales and use tax revenues was observed throughout the year, reflecting ongoing economic uncertainty, inflationary pressures, and changing consumer spending patterns.

Property tax revenues are expected to remain relatively stable based on current assessed valuation trends and the City’s largely built-out development status. Sales tax revenues for fiscal year 2025/2026 have been projected conservatively in recognition of recent downward trends and continued uncertainty in retail and construction-related activity. Charges for services and enterprise fund revenues are expected to remain consistent with prior-year performance, supported by user fee structures designed to recover operational costs where appropriate.

Inflation continues to place upward pressure on operating expenditures. The most significant cost drivers include personnel-related expenses, utilities, fuel, materials, contracted services, and insurance. During fiscal year 2024/2025, the City implemented the results of a comprehensive compensation study to maintain market competitiveness, improve employee retention, and ensure the City’s ability to recruit and retain qualified staff. While most authorized positions were filled during the year, labor costs are expected to remain a primary budgetary challenge in the upcoming fiscal year.

The City continues to face long-term financial obligations related to CalPERS unfunded pension liabilities, other postemployment benefits (OPEB), rising healthcare costs, and increasing liability and property insurance premiums. These factors, combined with inflationary impacts on goods and services, will continue to influence expenditure growth and require careful fiscal planning.

Grant funding remains an important component of the City’s financial strategy, particularly for capital improvements, infrastructure investment, public safety equipment, and homeless outreach programs.

During fiscal year 2024/2025, the City continued to utilize previously awarded grant funds to offset costs associated with infrastructure improvements, including the Mattley Hill slope project, and the rehabilitation of fire apparatus. While grant revenues provide critical financial support, they are generally restricted in use, subject to reimbursement timing, and not a sustainable source for ongoing operational costs. Several grant-funded projects are expected to conclude or diminish by June 30, 2026, increasing reliance on local revenue sources moving forward.

CITY OF JACKSON
MANAGEMENT’S DISCUSSION AND ANALYSIS
FOR THE YEAR ENDED JUNE 30, 2025
-12-
The fiscal year 2025/2026 budget was adopted with a focus on maintaining core service levels, meeting contractual and regulatory obligations, and managing expenditure growth while preserving adequate fund balance levels. Budgetary priorities continue to emphasize public safety services, infrastructure maintenance, organizational efficiency, economic development, and the continued funding of pension and OPEB obligations. The General Fund remains the City’s primary operating fund, supporting departments such as City Council, Administration, Police, Fire (partial), Streets and Drainage, Parks, Building and Code Enforcement, and Planning and Engineering Services.

The City Council remains committed to its seven priority areas: fiscal stability, public safety, infrastructure, organizational efficiency, economic development, environmental stewardship, and regional collaboration.

This policy has contributed to steady productivity, improved financial management practices, and progress toward long-term sustainability. Management will continue to closely monitor revenues and expenditures throughout fiscal year 2025/2026 and will adjust as necessary to address changing economic conditions.

Despite ongoing economic pressures, the City’s financial position remains stable, reflecting prudent financial policies, the leadership of the City Council, and the dedication of City staff. The City’s financial policies emphasize long-term fiscal sustainability, conservative revenue forecasting, and the maintenance of sufficient reserves to manage economic fluctuations and unforeseen events.

CONTACTING THE CITY’S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the City’s finances and to demonstrate the City’s accountability for the money it receives. If you have questions about this report or need additional financial information, contact the City Finance Department, 33 Broadway, Jackson, CA 95642, (209) 223-1646.

Basic Financial Statements
• Government-Wide Financial Statements

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CITY OF JACKSON
Statement of Net Position
June 30, 2025
Governmental Business-Type
Activities Activities Totals
ASSETS
Cash and investments $ 8,100,785 $ 9,648,403 $ 17,749,188 Receivables:

Accounts 60,747 675,671 736,418
Taxes 594,167 - 594,167
Interest 73,812 81,590 155,402
Intergovernmental 123,488 78,627 202,115
Internal balances 28,293 (28,293) -
Prepaid insurance 346,205 - 346,205
Loans receivable 7,978,097 - 7,978,097
Capital assets:

Non-depreciable 5,188,856 744,054 5,932,910
Depreciable, net 15,809,463 18,215,957 34,025,420
Total capital assets 20,998,319 18,960,011 39,958,330
Total Assets 38,303,913 29,416,009 67,719,922

DEFERRED OUTFLOWS OF RESOURCES
Deferred pension adjustments 1,953,508 690,961 2,644,469 Deferred OPEB adjustments 126,226 43,105 169,331
Total Deferred Outflows of Resources 2,079,734 734,066 2,813,800

LIABILITIES
Accounts payable 133,878 80,170 214,048
Retentions payable - 6,713 6,713
Deposits payable 6,650 41,742 48,392
Long-term liabilities:

Due within one year 314,638 400,485 715,123
Due in more than one year 273,237 9,866,967 10,140,204
Net pension liability 6,260,249 2,119,492 8,379,741
Total OPEB liability 1,225,049 336,038 1,561,087
Total Liabilities 8,213,701 12,851,607 21,065,308

DEFERRED INFLOWS OF RESOURCES
Deferred lease revenues 4,257 - 4,257
Deferred pension adjustments 171,153 216,443 387,596
Deferred OPEB adjustments 464,408 145,676 610,084
Total Deferred Inflows of Resources 639,818 362,119 1,001,937 The notes to the basic financial statements are an integral part of this statement. -13-
Continued (Page 1 of 2)

CITY OF JACKSON
Statement of Net Position
June 30, 2025
Governmental Business-Type
Activities Activities Totals

NET POSITION
Net investment in capital assets 20,994,897 8,970,227 29,965,124 Restricted for:

General government 691,152 - 691,152
Public ways and facilities 2,323,645 - 2,323,645
Community development 10,775,990 - 10,775,990
Culture and recreation 865,258 - 865,258
Capital projects - 2,500,064 2,500,064
Unrestricted (4,120,814) 5,466,058 1,345,244
Total Net Position $ 31,530,128 $ 16,936,349 $ 48,466,477 The notes to the basic financial statements are an integral part of this statement. -14-
Continued (Page 2 of 2)

CITY OF JACKSON
Statement of Activities
For the Year Ended June 30, 2025
Program Revenues
Operating Capital
Charges for Grants and Grants and
Functions/Programs: Expenses Services Contributions Contributions Governmental activities:

General government $ 1,483,130 $ 80,910 $ 423,324 $ -
Public protection 3,280,664 38,569 227,030 -
Public ways and facilities 1,258,641 296,639 808,414 (138,313) Community development 1,065,093 845,836 (64,325) -
Culture and recreation 481,969 78,892 8,150 (441)
Interest on long-term debt 17 - - -
Total Governmental Activities 7,569,514 1,340,846 1,402,593 (138,754) Business-type activities:

Sewer Facilities 2,869,303 3,154,276 - -
Treated Water 3,041,791 3,339,468 334,375 -
Parking 7,432 7 - -
Total Business-Type Activities 5,918,526 6,493,751 334,375 - Total $ 13,488,040 $ 7,834,597 $ 1,736,968 $ (138,754)
General revenues:

Taxes:

Property taxes
Sales and use taxes
Franchise taxes
Property transfer taxes
Transient occupancy taxes
Grants and contributions - unrestricted
Interest and investment earnings
Miscellaneous
Gain on sale of capital asset
Total General Revenues
Change in Net Position
Net Position - Beginning
Prior period adjustment
Change within financial reporting entity
Net Position - Beginning, Restated
Net Position - Ending
The notes to the basic financial statements are an integral part of this statement. -15-

Net (Expense) Revenue and
Changes in Net Position
Governmental Business-Type
Activities Activities Totals
$ (978,896) $ - $ (978,896)
(3,015,065) - (3,015,065)
(291,901) - (291,901)
(283,582) - (283,582)
(395,368) - (395,368)
(17) - (17)
(4,964,829) - (4,964,829)
- 284,973 284,973
- 632,052 632,052
- (7,425) (7,425)
- 909,600 909,600
(4,964,829) 909,600 (4,055,229)
1,093,010 - 1,093,010
1,148,582 - 1,148,582
229,079 - 229,079
16,840 - 16,840
642,062 - 642,062
517,683 - 517,683
597,473 386,090 983,563
25,539 35,850 61,389
18,685 - 18,685
4,288,953 421,940 4,710,893
(675,876) 1,331,540 655,664
32,068,810 15,553,791 47,622,601
- 188,212 188,212
137,194 (137,194) -
32,206,004 15,604,809 47,810,813
$ 31,530,128 $ 16,936,349 $ 48,466,477
The notes to the basic financial statements are an integral part of this statement. -15-

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Basic Financial Statements
• Fund Financial Statements

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CITY OF JACKSON
Balance Sheet
Governmental Funds
June 30, 2025
General HOME French
Fund Grant Measure M Bar Bridge
ASSETS
Cash and investments $ 2,359,833 $ - $ 1,216,735 $ -
Receivables:

Accounts 60,747 - - -
Taxes 505,426 - 64,437 -
Interest 21,136 - 10,436 -
Intergovernmental - - - -
Due from other funds - - - -
Loans receivable - 6,660,122 - -
Total Assets $ 2,947,142 $ 6,660,122 $ 1,291,608 $ -

LIABILITIES
Accounts payable $ 106,884 $ - $ - $ -
Due to other funds - - - -
Deposits payable 6,650 - - -
Total Liabilities 113,534 - - -

DEFERRED INFLOWS OF RESOURCES
Deferred lease revenue 4,257 - - -
Unavailable revenues 31,767 - - -
Total Deferred Inflows of Resources 36,024 - - -

FUND BALANCES
Restricted 667,808 6,660,122 1,291,608 -
Committed 1,018,447 - - -
Assigned - - - -
Unassigned 1,111,329 - - -
Total Fund Balances 2,797,584 6,660,122 1,291,608 -
Total Liabilities, Deferred Inflows
of Resources, and Fund Balances $ 2,947,142 $ 6,660,122 $ 1,291,608 $ - The notes to the basic financial statements are an integral part of this statement. -16-

Other
Governmental
Funds Totals
$ 4,524,217 $ 8,100,785
- 60,747
24,304 594,167
42,240 73,812
123,488 123,488
553,275 553,275
1,317,975 7,978,097
$ 6,585,499 $17,484,371
$ 26,994 $ 133,878
275,229 275,229
- 6,650
302,223 415,757
- 4,257
123,487 155,254
123,487 159,511
5,943,495 14,563,033
- 1,018,447
498,933 498,933
(282,639) 828,690
6,159,789 16,909,103
$ 6,585,499 $17,484,371
The notes to the basic financial statements are an integral part of this statement. -16-

CITY OF JACKSON
Reconciliation of the Governmental Funds Balance
Sheet to the Government-Wide Statement of
Net Position - Governmental Activities
June 30, 2025
Total Fund Balance - Total Governmental Funds $16,909,103 Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets used in governmental activities are not financial resources and therefore are not reported in the governmental funds Balance Sheet. 20,994,897
Right-to-use capital assets used in governmental activities are not financial resources and therefore are not reported in the governmental funds Balance Sheet. 3,422
Other long-term assets are not available to pay for current period expenditures and therefore are reported as unavailable revenues in the governmental funds. 155,254 Deferred outflows of resources related to pension and OPEB are not reported in the governmental funds. 2,079,734 Deferred inflows of resources related to pension and OPEB are not reported in the governmental funds. (635,561) Certain liabilities are not due and payable in the current period and therefore are not reported in the governmental funds.

Compensated absences (584,453)
Right-to-use equipment liability (3,422)
Net pension liability (6,260,249)
Net OPEB liability (1,225,049)
Internal service funds are used by management to charge the cost of certain activities, such as insurance and equipment maintenance and operations, to individual funds. The assets and liabilities of the internal service funds must be added to the Statement of Net Position. 96,452
Net Position of Governmental Activities $31,530,128
The notes to the basic financial statements are an integral part of this statement. -17-

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CITY OF JACKSON
Statement of Revenues, Expenditures
and Changes in Fund Balances
Governmental Funds
For the Year Ended June 30, 2025
General HOME French
Fund Grant Measure M Bar Bridge

REVENUES
Taxes and assessments $ 3,244,426 $ - $ 845,836 $ -
Licenses and permits 236,813 - - -
Fines and forfeitures 13,685 - - -
Use of money and property 154,473 161,432 54,323 -
Intergovernmental revenue 649,530 - - -
Charges for services 129,659 - - -
Other revenues 13,782 - 10,222 -
Total Revenues 4,442,368 161,432 910,381 -

EXPENDITURES
Current:

General government 1,138,558 - - -
Public protection 3,102,377 - - -
Public ways and facilities 867,262 - - -
Community development - - 1,034,046 -
Culture and recreation 418,704 - - -
Debt service:

Principal 10,760 - - -
Interest and other charges 17 - - -
Capital outlay 260,474 - - -
Total Expenditures 5,798,152 - 1,034,046 -
Excess of Revenues Over (Under) Expenditures (1,355,784) 161,432 (123,665) -

OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets 18,685 - - -
Transfers in 433,410 - - -
Transfers out (237,828) - - -
Total Other Financing Sources (Uses) 214,267 - - -
Net Change in Fund Balances (1,141,517) 161,432 (123,665) - Fund Balances - Beginning 3,939,101 6,498,690 - (188,580) Change within financial reporting entity - - 1,415,273 188,580 Fund Balances - Beginning, Restated 3,939,101 6,498,690 1,415,273 - Fund Balances - Ending $ 2,797,584 $ 6,660,122 $ 1,291,608 $ - The notes to the basic financial statements are an integral part of this statement. -18-

Other
Governmental
Funds Totals
$ - $ 4,090,262
- 236,813
- 13,685
227,245 597,473
1,456,361 2,105,891
- 129,659
1,535 25,539
1,685,141 7,199,322
207,680 1,346,238
- 3,102,377
- 867,262
30 1,034,076
3,712 422,416
- 10,760
- 17
744,368 1,004,842
955,790 7,787,988
729,351 (588,666)
- 18,685
257,452 690,862
(453,034) (690,862)
(195,582) 18,685
533,769 (569,981)
7,092,679 17,341,890
(1,466,659) 137,194
5,626,020 17,479,084
$ 6,159,789 $16,909,103
The notes to the basic financial statements are an integral part of this statement. -18-

CITY OF JACKSON
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the
Government-Wide Statement of Activities - Governmental Activities For the Year Ended June 30, 2025
Net Change in Fund Balances - Total Governmental Funds $ (569,981) Amounts reported for governmental activities in the Statement of Activities are different because:

Governmental funds report capital outlay as expenditures. However, in the Statement of Activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense.

Expenditures for capital outlay 1,004,842
Less current year depreciation/amortization (608,630)
Various adjustments related to capital assets 27,719
Repayment of principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Position.

Right-to-use equipment liability retirements 10,760
Some revenues reported in the Statement of Activities will not be collected for several months after the City's year end and do not provide current financial resources and therefore are not reported as revenues in the governmental funds.

Change in unavailable revenues (324,369)
Certain changes in deferred outflows and deferred inflows of resources reported in the Statement of Activities relate to long-term liabilities and are not reported in the governmental funds.

Change in deferred outflows of resources related to pension (594,258) Change in deferred outflows of resources related to OPEB (29,577) Change in deferred inflows of resources related to pension 254,162 Change in deferred inflows of resources related to OPEB (20,074) Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in the governmental funds.

Change in compensated absences (41,318)
Change in net pension liability 60,028
Change in net OPEB liability 63,825
Internal service funds are used by management to charge the cost of certain activities, such as insurance and equipment maintenance and operations, to individual funds. The net revenue (expense) of certain internal service funds is reported with governmental activities. 90,995
Change in Net Position of Governmental Activities $ (675,876) The notes to the basic financial statements are an integral part of this statement. -19-

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CITY OF JACKSON
Statement of Net Position
Proprietary Funds
June 30, 2025
Governmental
Activities
Business-Type Activities - Enterprise Funds SelfOther Insurance Sewer Treated Enterprise Internal
Facilities Water Funds Totals Service Fund
ASSETS
Current Assets:

Cash and investments $ 7,405,316 $ 2,211,283 $ 31,804 $ 9,648,403 $ - Receivables:

Accounts 306,765 368,906 - 675,671 -
Interest 62,611 18,979 - 81,590 -
Intergovernmental - 78,627 - 78,627 -
Prepaid insurance - - - - 346,205
Total Current Assets 7,774,692 2,677,795 31,804 10,484,291 346,205 Noncurrent Assets:

Capital assets:

Non-depreciable 157,480 430,988 155,586 744,054 -
Depreciable, net 13,334,326 4,631,883 249,748 18,215,957 - Total capital assets 13,491,806 5,062,871 405,334 18,960,011 - Total Noncurrent Assets 13,491,806 5,062,871 405,334 18,960,011 - Total Assets 21,266,498 7,740,666 437,138 29,444,302 346,205

DEFERRED OUTFLOWS OF RESOURCES
Deferred pension adjustments 463,599 227,362 - 690,961 - Deferred OPEB adjustments 28,782 14,323 - 43,105 -
Total Deferred Outflows of Resources 492,381 241,685 - 734,066 -

LIABILITIES
Current Liabilities:

Accounts payable 64,138 16,032 - 80,170 -
Retention payable 6,713 - - 6,713 -
Deposits payable - - 41,742 41,742 -
Due to other funds - - - - 278,046
Compensated absences payable 7,699 13,497 - 21,196 -
Customer advances - 38,723 - 38,723 -
Loans payable 340,566 - - 340,566 -
Total Current Liabilities 419,116 68,252 41,742 529,110 278,046 The notes to the basic financial statements are an integral part of this statement. -20-
Continued (Page 1 of 2)

CITY OF JACKSON
Statement of Net Position
Proprietary Funds
June 30, 2025
Governmental
Activities
Business-Type Activities - Enterprise Funds SelfOther Insurance Sewer Treated Enterprise Internal
Facilities Water Funds Totals Service Fund
Noncurrent Liabilities:

Compensated absences payable 3,582 12,314 - 15,896 -
Customer advances - 201,853 - 201,853 -
Loans payable 9,649,218 - - 9,649,218 -
Net pension liability 1,401,964 717,528 - 2,119,492 -
Total OPEB liability 216,745 119,293 - 336,038 -
Total Noncurrent Liabilities 11,271,509 1,050,988 - 12,322,497 - Total Liabilities 11,690,625 1,119,240 41,742 12,851,607 278,046

DEFERRED INFLOWS OF RESOURCES
Deferred pension adjustments 161,794 54,649 - 216,443 - Deferred OPEB adjustments 104,599 41,077 - 145,676 -
Total Deferred Inflows of Resources 266,393 95,726 - 362,119 -

NET POSITION
Net investment in capital assets 3,502,022 5,062,871 405,334 8,970,227 - Restricted for capital projects 1,804,812 695,252 - 2,500,064 - Unrestricted 4,495,027 1,009,262 (9,938) 5,494,351 68,159 Total Net Position $ 9,801,861 $ 6,767,385 $ 395,396 16,964,642 $ 68,159 Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds. (28,293) Net Position of Business-Type Activities $16,936,349
The notes to the basic financial statements are an integral part of this statement. -21-
Continued (Page 2 of 2)

CITY OF JACKSON
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the Year Ended June 30, 2025
Governmental
Activities
Business-Type Activities - Enterprise Funds SelfOther Insurance Sewer Treated Enterprise Internal
Facilities Water Funds Totals Service Fund

OPERATING REVENUES
Licenses and permits $ - $ - $ - $ - $ 151,516
Charges for services 3,154,276 3,339,468 7 6,493,751 -
Other revenues - 35,850 - 35,850 -
Total Operating Revenues 3,154,276 3,375,318 7 6,529,601 151,516

OPERATING EXPENSES
Salaries and benefits 787,061 367,028 - 1,154,089 -
Contract services 177,640 27,797 - 205,437 -
Advertising 3,388 1,246 - 4,634 -
Utilities 238,170 18,934 - 257,104 -
Insurance 151,445 92,597 - 244,042 -
Maintenance 185,908 39,440 - 225,348 -
Supplies 97,251 5,947 - 103,198 -
Water purchase - 1,971,339 - 1,971,339 -
Office 26,985 19,286 - 46,271 -
Other 355,129 318,083 - 673,212 -
Rent 528 528 - 1,056 -
Travel 902 - - 902 -
Insurance and claims - - - - (5,237)
Depreciation 715,870 198,000 8,263 922,133 -
Total Operating Expenses 2,740,277 3,060,225 8,263 5,808,765 (5,237) Operating Income (Loss) 413,999 315,093 (8,256) 720,836 156,753

NON-OPERATING REVENUES (EXPENSES)
Interest income 299,861 86,229 - 386,090 -
Intergovernmental revenue - 334,375 - 334,375 -
Interest expense (175,519) - - (175,519) -
Total Non-Operating Revenues
(Expenses) 124,342 420,604 - 544,946 -
Change in Net Position 538,341 735,697 (8,256) 1,265,782 156,753 Total Net Position - Beginning 9,263,520 5,980,670 403,652 (88,594) Prior period adjustment - 188,212 - -
Change within financial reporting entity - (137,194) - - Fund Balances - Beginning, Restated 9,263,520 6,031,688 403,652 (88,594) Total Net Position - Ending $ 9,801,861 $ 6,767,385 $ 395,396 $ 68,159 Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds. 65,758

Change in Net Position of Business-Type Activities $ 1,331,540 The notes to the basic financial statements are an integral part of this statement. -22-

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CITY OF JACKSON
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2025
Governmental
Activities
Business-Type Activities - Enterprise Funds SelfOther Insurance Sewer Treated Enterprise Internal
Facilities Water Funds Totals Service Fund

CASH FLOWS FROM OPERATING

ACTIVITIES
Receipts from customers $ 3,142,212 $ 3,352,736 $ 7 $ 6,494,955 $ 151,516 Payments to suppliers (1,287,384) (2,500,090) 639 (3,786,835) (169,688) Payments to employees (761,488) (357,479) - (1,118,967) - Net Cash Provided (Used) by
Operating Activities 1,093,340 495,167 646 1,589,153 (18,172)

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Grants and other receipts - 255,748 - 255,748 -
Interfund loans received - - - - 278,046
Interfund loans repaid - (122,385) - (122,385) (259,874) Net Cash Provided (Used) by
Noncapital Financing Activities - 133,363 - 133,363 18,172

CASH FLOWS FROM CAPITAL AND

RELATED FINANCING ACTIVITIES
Acquisition of capital assets (414,580) (267,604) - (682,184) - Principal paid on debt (334,872) (42,220) - (377,092) - Interest paid on debt (175,519) - - (175,519) -
Net Cash Provided (Used) by Capital
and Related Financing Activities (924,971) (309,824) - (1,234,795) -

CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments 283,443 79,658 - 363,101 -
Net Cash Provided (Used) by Investing
Activities 283,443 79,658 - 363,101 -
Net Increase (Decrease) in Cash and
Cash Equivalents 451,812 398,364 646 850,822 -
Balances - Beginning 6,953,504 1,812,919 31,158 8,797,581 - Balances - Ending $ 7,405,316 $ 2,211,283 $ 31,804 $ 9,648,403 $ - The notes to the basic financial statements are an integral part of this statement. -23- Continued (Page 1 of 2)

CITY OF JACKSON
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2025
Governmental
Activities
Business-Type Activities - Enterprise Funds SelfOther Insurance Sewer Treated Enterprise Internal
Facilities Water Funds Totals Service Fund

RECONCILIATION OF OPERATING INCOME
(LOSS) TO NET CASH PROVIDED (USED)

BY OPERATING ACTIVITIES
Operating income (loss) $ 413,999 $ 315,093 $ (8,256) $ 720,836 $ 156,753 Adjustments to reconcile operating income to
net cash provided by operating activities:

Depreciation 715,870 198,000 8,263 922,133 -
Decrease (increase) in:

Accounts receivable (12,064) (22,582) - (34,646) -
Prepaid insurance - - - - (174,925)
Pension adjustments - deferred outflows 82,554 47,967 - 130,521 - OPEB adjustments - deferred outflows 7,495 4,664 - 12,159 - Increase (decrease) in:

Accounts payable (50,038) (4,893) - (54,931) -
Deposits payable - - 639 639 -
Compensated absences payable (9,743) (10,824) - (20,567) - Net pension liability (8,339) (4,845) - (13,184) -
Total OPEB liability (16,174) (10,064) - (26,238) -
Pension adjustments - deferred inflows (35,308) (20,515) - (55,823) - OPEB adjustments - deferred inflows 5,088 3,166 - 8,254 - Net Cash Provided (Used) by
Operating Activities $ 1,093,340 $ 495,167 $ 646 $ 1,589,153 $ (18,172) The notes to the basic financial statements are an integral part of this statement. -24- Continued (Page 2 of 2)

CITY OF JACKSON
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2025
Custodial
Funds
ASSETS
Cash and investments $ 16,701
Receivables:

Interest 12
Total Assets 16,713

NET POSITION
Restricted for individuals, organizations, and other governments 16,713 Total Net Position $ 16,713
The notes to the basic financial statements are an integral part of this statement. -25-

CITY OF JACKSON
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2025
Custodial
Funds

ADDITIONS
Net investment earnings $ 59
Total Additions 59

DEDUCTIONS
Distributions from pooled investments 201
Total Deductions 201
Net Increase (decrease) in Fiduciary Net Position (142) Total Net Position - Beginning 16,855
Total Net Position - Ending $ 16,713
The notes to the basic financial statements are an integral part of this statement. -26-

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Basic Financial Statements
• Notes to Basic Financial Statements

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CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-27-
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City operates under a Council form of government and provides the following services: public safety, highways and streets, sanitation, health and social services, culture-recreation, public improvements, planning and zoning, general administrative services, water, sewer and parking.

Component Units
Generally accepted accounting principles require government financial statements to include the primary government and its component units. Component units of a governmental entity are legally separate entities for which the primary government is considered to be financially accountable and for which the nature and significance of their relationship with the primary government are such that exclusion would cause the combined financial statements to be misleading. The primary government is considered to be financially accountable if it appoints a majority of an organization’s governing body and is able to impose its will on that organization or there is a potential for the organization to provide specific financial benefits to or impose specific financial burdens on the primary government.

Reporting for component units on the City’s financial statements can be blended or discretely presented.

Blended component units are, although legally separate entities, in substance part of the City’s operations and, therefore, data from these units are combined with data of the primary government. Discretely presented component units, on the other hand, would be reported in a separate column in the governmentwide financial statements to emphasize it is legally separate from the government.

For financial reporting purposes, the City’s basic financial statements include all financial activities that are controlled by or are dependent upon actions taken by the City Council. The financial statements of the individual component units may be obtained by writing to the City of Jackson, 33 Broadway, Jackson, CA 95642.

Discretely Presented Component Units
There are no component units of the City which meet the criteria for discrete presentation.

Joint Agencies
The City is a participant in Northern California Cities Self-Insurance Fund (NCCSIF), the purpose of which is for member cities to share in the administrative costs of providing liability and workers’ compensation insurance. The NCCSIF is governed by a board of directors appointed by the member cities. Complete financial information can be obtained from the Program Administrator at 2180 Harvard Street, Suite 460 Sacramento, CA 95815. The City is not financially accountable for this organization and therefore it is not a component unit under Statement Nos. 14, 39 and 61 of the Governmental Accounting Standards Board.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-28-
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Basis of Presentation
Government-Wide Financial Statements
The Statement of Net Position and Statement of Activities display information on all of the nonfiduciary activities of the City, and its blended component units. These statements include the financial activities of the overall government, except fiduciary activities. Eliminations have been made to minimize the double counting of internal activities. Interfund services provided and used are not eliminated in the process of consolidation. These statements distinguish between the governmental and business-type activities of the City. Governmental activities, which are normally supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees charged to external parties.

The Statement of Activities presents a comparison between direct expenses and program revenues for each different identifiable activity of the City’s business-type activities and for each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and; therefore, are clearly identifiable to a particular function. Program revenues include 1) charges paid by the recipients of goods and services offered by the program, 2) operating grants and contributions, and 3) capital grants and contributions. Taxes and other items not properly included among program revenues are presented instead as general revenues.

Fund Financial Statements
The fund financial statements provide information about the City’s funds, including fiduciary funds and blended component units. Funds are organized into three major categories: governmental, proprietary, and fiduciary. An emphasis is placed on major funds within the governmental and proprietary categories; each is displayed in a separate column. All remaining governmental and proprietary funds are separately aggregated and reported as nonmajor funds.

The City reports the following major governmental funds:
• The General fund is used to account for all revenues and expenditures necessary to carry out basic governmental activities of the City that are not accounted for through other funds. For the City, the General fund includes such activities as general government, public protection, community development, public ways and facilities, and culture and recreation services. • The HOME Grant fund is a special revenue fund used to account for the HOME Grant program.

Funding comes primarily from grant revenues.
• The Measure M fund is a special revenue fund used to account for Measure M revenue and expenditures.

The City reports the following major proprietary funds:
• The Sewer Facilities fund is an enterprise fund used to account for activity related to providing customers with sewer and billing for services provided by the City. • The Treated Water fund is an enterprise fund used to account for activity related to providing customers with water and billing for services provided by the City.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-29-
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Basis of Presentation (Continued)
Fund Financial Statements (Continued)
The City reports the following additional fund types:
• Internal Service funds account for the City’s self-insurance programs which provide services to other departments on a cost reimbursement basis.
• Custodial funds are used to report fiduciary activities that are not required to be reported in pension trust funds, investment trust funds, or private-purpose trust funds.

C. Basis of Accounting and Measurement Focus
The government-wide and proprietary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place.

Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property and sales tax, grants, entitlements, and donations. Under the accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied.

Revenues from sales tax are recognized when the underlying transactions take place. Revenues from grants, entitlements, and donations are recognized in the fiscal year in which all eligibility requirements have been satisfied.

Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available.

Property and sales taxes, interest, certain state and federal grants, and charges for services are considered susceptible to accrual and are accrued when their receipt occurs within sixty days after the end of the fiscal year. Expenditures are generally recorded when a liability is incurred, as under accrual accounting.

However, debt service expenditures as well as expenditures related to claims and judgments are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in the various functions of the governmental funds. Proceeds of governmental long-term debt and acquisitions under capital leases are reported as other financing sources.

Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the enterprise and internal service funds are charges to customers for sales and services. Operating expenses for enterprise and internal service funds include the cost of sales and services, administrative expenses, and depreciation of capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

Fiduciary funds include custodial funds. Custodial funds are reported using the accrual basis of accounting to recognize receivables and payables.

D. Non-Current Governmental Assets/Liabilities
Non-current governmental assets and liabilities, such as capital assets and long-term liabilities, are reported in the governmental activities column in the government-wide Statement of Net Position.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-30-
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) E. Cash and Cash Equivalents
For purposes of the accompanying Statement of Cash Flows, the City considers all highly liquid investments with a maturity of three months or less when purchased including cash with fiscal agent, and their equity in the City’s investment pool, to be cash and cash equivalents.

F. Investments
The City pools cash and investments of all funds. Each fund’s share in this pool is displayed in the accompanying financial statements as cash and investments.

Investment transactions are recorded on the trade date. The fair value of investments is determined annually.

Investments in nonparticipating interest-earning investment contracts are reported at cost; short-term investments are reported at amortized cost, investments in the State of California Local Agency Investment Fund, an external pool, are reported at amortized cost which approximates fair value, and the fair value of all other investments are obtained by using quotations obtained from independent published sources or by the safekeeping institution. The fair value represents the amount the City could reasonably expect to receive for an investment in a current sale between a willing buyer and seller.

Income from pooled investments is allocated to the individual funds based on the fund or participant’s average daily cash balance at quarter end in relation to the total pool investments. Income from non-pooled investments is recorded based on the specific investments held by the fund.

G. Receivables
Receivables for governmental activities consist mainly of accounts, interest, taxes, and intergovernmental revenues. Management believes its receivables are fully collectible and, accordingly, no allowance for doubtful accounts is required
Receivables for business-type activities consist mainly of user fees and interest. Management believes its receivables are fully collectible and, accordingly, no allowance for doubtful accounts is required.

H. Other Assets
Inventory
Governmental and proprietary fund inventories are recorded as expenditures/expenses at the time inventory is purchased rather than when consumed. Records are not maintained of inventory and supplies on hand, although these amounts are not considered material.

Prepaid Items
Payments made for services that will benefit periods beyond June 30, 2025, are recorded as prepaid costs in both the government-wide and fund financial statements. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than when purchased. The City records prepaid insurance for the net investment in a joint powers self-insurance agency.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-31-
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) I. Loans Receivable
The City has received funding over the years from the California Department of Housing and Community Development as part of the Federal Community Development Block Grant Program (CDBG) for FHA Title 1 and other revolving loans and as part of the Federal First Time Homebuyers Program (HOME), which is an owner-occupied housing program. Notes were issued to borrowers for homebuyers, construction and housing rehabilitation and for the Kennedy Meadows Project. The notes are secured by first deeds of trust.

The notes have various monthly installment amounts and due dates. Interest rates vary depending on the term of the loan. The balance at June 30, 2025, including accrued interest, was $7,978,097.

J. Capital Assets
Capital assets, including public domain (infrastructure such as roads, bridges, sidewalks, water, sewer, and similar items) are defined by the City as assets with a cost greater than $5,000 and an estimated useful life of more than two years. Capital assets are recorded at historical cost or estimated historical cost if actual historical cost is unavailable. Contributed capital assets are recorded at their acquisition value at the date of donation.

Capital assets used in operations are depreciated or amortized using the straight-line method over the assets’ estimated useful lives in the government-wide financial statements. The range of estimated useful lives by type of asset is as follows:

Depreciable Asset Estimated Lives
Equipment 5 to 25 years
Buildings and improvements 5 to 50 years
Infrastructure 30 to 50 years
Maintenance and repairs are charged to operations when incurred. Betterments and major improvements which significantly increase values, change capacities or extend useful lives are capitalized. Upon sale or retirement of capital assets, the cost and related accumulated depreciation are removed from the respective accounts and any resulting gain or loss is included in the results of operations.

K. Property Tax
Amador County assesses properties, bills, collects, and distributes property taxes to the City. The County remits the entire amount levied and handles all delinquencies, retaining interest and penalties.

Property taxes are levied on a fiscal year (July 1 - June 30). The secured property tax assessments are due on November 1 and February 1 and become delinquent after December 10 and April 10, respectively. The unsecured property tax assessments are due on August 1 and become delinquent after August 31. Property taxes become a lien on the property effective January 1 of the preceding year.

The City recognizes property taxes when the individual installments are due, provided they are collected within 60 days after year-end.

L. Interfund Transactions
Interfund transactions are reflected as either loans, services provided or used, reimbursements, or transfers.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-32-
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) L. Interfund Transactions (Continued)
Loans reported as receivables and payables are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the noncurrent portion of interfund loans) as appropriate and are subject to elimination upon consolidation. Any residual balances outstanding between the governmental activities and the business-type activities are reported in the government-wide financial statements as “internal balances.” Advances between funds, as reported in the fund financial statements, are offset by a nonspendable fund balance account in applicable governmental funds to indicate that they are not in spendable form.

Services provided or used, deemed to be at market or near market rates, are treated as revenues and expenditures or expenses. These services provide information on the net cost of each government function and therefore are not eliminated in the process of preparing the government-wide Statement of Activities.

Reimbursements occur when the funds responsible for particular expenditures or expenses repay the funds that initially paid for them. Such reimbursements are reflected as expenditures or expenses in the reimbursing fund and reductions to expenditures or expenses in the reimbursed fund.

All other interfund transactions are treated as transfers. Transfers between funds are netted as part of the reconciliation to the government-wide presentation.

M. Unearned Revenue
Under the accrual and modified accrual basis of accounting, revenue may be recognized only when it is earned. When assets are recognized in connection with a transaction before the earnings process is complete, those assets are offset by a corresponding liability for unearned revenue.

N. Compensated Absences
It is the City’s policy to permit employees to accumulate a limited amount of earned but unused vacation and sick leave, which will be paid to employees upon separation from City service. Sick leave benefits do not vest with the employee. In accordance with GASB Statement No. 101, Compensated Absences, leave is recognized when it is attributable to services already rendered, the leave accumulates, and the leave is more likely that not to be used for time off or otherwise paid in cash or settled through noncash means.

Management evaluates sick leave for other City employees to determine the amount that is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. The compensated absences liability is typically liquidated by the General fund for all nonproprietary fund compensated absences. In the government-wide and proprietary fund financial statements, the accrued compensated absences is reported as an expense and related liability. In the governmental fund financial statements, the expenditures and liabilities related to those obligations are recognized only when they mature.

O. Pension
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pension, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-33-
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) O. Pension (Continued)
Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date June 30, 2023
Measurement Date June 30, 2024
Measurement Period June 30, 2023, to June 30, 2024
P. Other Postemployment Benefits (OPEB)
For purposes of measuring the total OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s plan (OPEB Plan) and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms.

Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date June 30, 2024
Measurement Date June 30, 2025
Measurement Period June 30, 2024, to June 30, 2025
Q. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to future periods and so will not be recognized as an outflow of resources (expense/expenditure) until then. The City has two items that qualify for reporting in this category. The two items relate to the outflows from changes in the net pension liability and total OPEB liability and are reportable on the Statement of Net Position.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to future periods and so will not be recognized as an inflow of resources (revenue) until that time. The City has three types of items which qualify for reporting in this category. One item, unavailable revenue, is reported only in the governmental funds Balance Sheet.

The governmental funds report unavailable revenues for receivables that have not been received within the modified accrual period. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. The second and third items relate to the inflows from changes in the net pension liability and total OPEB liability and are reportable on the Statement of Net Position.

R. Estimates
The preparation of basic financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-34-
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) S. Implementation of Governmental Accounting Standards Board (GASB) Statements The following Governmental Accounting Standards Board (GASB) Statements have been implemented, if applicable, in the current financial statements.

Statement No. 101, Compensated Absences. The objective of this statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures.

Statement No. 102, Certain Risk Disclosures. The objective of this statement is to provide users of government financial statements with essential information about its risks related to a government’s vulnerabilities due to certain concentrations or constraints.

T. Future Accounting Pronouncements
The following GASB Statements will be implemented, if applicable, in future financial statements:

Statement No. 103 “Financial Reporting Model Improvements” The requirements of this statement are effective for fiscal years beginning after June 15, 2025. (FY 25/26) Statement No. 104 “Disclosure of Certain Capital Assets” The requirements of this statement are effective for fiscal years beginning after June 15, 2025. (FY 25/26) NOTE 2: STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A. Deficit Fund Balance/Net Position
The following nonmajor special revenue funds had deficit fund balances:
• The Park Per Capita fund had a fund balance deficit of $5,823, which is expected to be eliminated in future years through grant revenues.
• The HHAP R3 fund had a fund balance deficit of $84,357, which is expected to be eliminated in future years through grant revenues.
• The ECRG fund had a fund balance deficit of $26,366, which is expected to be eliminated in future years through grant revenues.
• The HHAP R5 fund had a fund balance deficit of $5,753, which is expected to be eliminated in future years through grant revenues.

The following nonmajor capital projects funds had deficit fund balances:
• The South Avenue Bridge fund had a fund balance deficit of $105,074, which is expected to be eliminated in future years through grant revenues.
• The Pitt Street Bridge fund had a fund balance deficit of $42,301, which is expected to be eliminated in future years through grant revenues.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-35-
NOTE 2: STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (CONTINUED) A. Deficit Fund Balance/Net Position (Continued)
• The Sidewalk Improvement fund had a fund balance deficit of $263, which is expected to be eliminated in future years through grant revenues.
• The Highway 49 Lights fund had a fund balance deficit of $12,702, which is expected to be eliminated in future years through grant revenues.

The following nonmajor enterprise fund had a deficit net position:
• The Utility Deposits fund had a net position deficit of $9,938, which is expected to be eliminated in future years through increased revenues.

B. Restatement of Net Position
During fiscal year ended June 30, 2025, the City recorded an additional expenditure for construction in progress not previously reported in the financial statements resulting in an understatement of prior year capital assets of $188,212 as well as a change in one fund from a capital projects fund to an enterprise fund resulting in a decrease of net position of $137,194 in business-type activities and an increase of net position of $137,194 in governmental activities. The effect of correcting this error is shown in the table below.

During fiscal year 2025, an error correction in adjustments to and restatements of beginning net position is as follows:

Business- French Other
Governmental Type Measure Bar Governmental Treated
Activities Activities M Bridge Funds Water
June 30, 2024, as
previously reported $ 32,068,810 $ 15,553,791 $ - ($ 188,580) $ 7,092,679 $ 5,980,670 Change from
nonmajor to major
fund - - 1,415,273 - ( 1,415,273) -
Change from major
to nonmajor fund - - - 188,580 ( 188,580) -
Error correction of
construction in
progress - 188,212 - - - 188,212
Change within
financial reporting
entity 137,194 ( 137,194) - - 137,194 ( 137,194)
June 30, 2024,
as restated $ 32,206,004 $ 15,604,809 $ 1,415,273 $ - $ 5,626,020 $ 6,031,688

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-36-
NOTE 3: CASH AND INVESTMENTS
A. Financial Statement Presentation
As of June 30, 2025, the City’s cash and investments are reported in the financial statements as follows:

Governmental activities $ 8,100,785
Business-type activities 9,648,403
Custodial funds 16,701
Total Cash and Investments $ 17,765,889
As of June 30, 2025, the City’s cash and investments consisted of the following:

Cash:

Cash on hand $ 595
Deposits (less outstanding checks) 323,412
Total Cash 324,007
Investments:

In City’s pool 17,441,882
Total Investments 17,441,882
Total Cash and Investments $ 17,765,889
B. Cash
At year-end, the carrying amount of the City’s cash deposits (including amounts in checking accounts, savings accounts) was $323,412 and the bank balance was $1,138,244. The difference between the bank balance and the carrying amount represents outstanding checks and deposits in transit. In addition, the City had cash on hand of $595.

Custodial Credit Risk for Deposits - Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, the City will not be able to recover its deposits or collateral securities that are in the possession of an outside party. The City’s investment policy requires that deposits in banks must meet the requirements of the California Government Code. Under this code, deposits of more than $250,000 must be collateralized at 105 percent to 150 percent of the value of the deposit to guarantee the safety of the public funds. The first $250,000 of the City’s deposits are insured by the Federal Deposit Insurance Corporation (FDIC). Deposits of more than the $250,000 insured amount are collateralized.

C. Investments
Pursuant to Section 53646 of the Government Code, the City prepares an investment policy annually and presents it to the City Council for review and approval. The investment policy provides the basis for the management of a prudent, conservative investment program. Funds are invested to provide the maximum security of principal with secondary emphasis on achieving the highest return, while meeting daily cash flow needs. All investments are made in accordance with the Government Code and, in general, the investment policy is more restrictive than state law.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-37-
NOTE 3: CASH AND INVESTMENTS
C. Investments (Continued)
Under the provisions of the City’s investment policy the City may invest or deposit in the following:

Local Agency Investment Fund (LAIF)
Investment Trust of California (CalTRUST)
Money Market Funds
Nonnegotiable Certificates of Deposit
Securities of the Federal Government or its Agencies
Fair Value of Investments - The City measures and records its investments using fair value measurement guidelines established by generally accepted accounting principles. These guidelines recognize a threetiered fair value hierarchy as follows:

Level 1: Quoted prices for identical investments in active markets; Level 2: Observable inputs other than quoted market prices; and, Level 3: Unobservable inputs
The City’s position in external investment pools is in itself regarded as a type of investment and looking through to the underlying investments of the pool is not appropriate. Therefore, the City’s investment in external investment pools is not recognized in the three-tiered fair value hierarchy described above.

At June 30, 2025, the City had the following recurring fair value measurements:

Fair Value Measurements Using
Investment Type Fair Value Level 1 Level 2 Level 3
Investments by Fair Value Level
Certificates of Deposit $ 731,853 $ 731,853 $ - $ -
Total Investments Measured at Fair Value 731,853 $ 731,853 $ - $ - Investments in External Investment Pools
LAIF 16,710,029
Total Investments $17,441,882
Interest Rate Risk - Interest rate risk is the risk of loss due to the fair value of an investment falling due to interest rates rising. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. To limit the exposure to fair value losses resulting from increases in interest rates, the City’s investment policy limits investment maturities to a term appropriate to the need for funds so as to permit the City to meet all projected obligations. Any investments that mature more than five years from the date of the purchase cannot occur without prior approval of the City Council.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-38-
NOTE 3: CASH AND INVESTMENTS (CONTINUED)
C. Investments (Continued)
As of June 30, 2025, the City had the following investments, all of which had a maturity of 5 years or less:

Maturities Weighted
Average
Interest Fair Maturity
Investment Type Rates 0-1 year 1-5 years Value (Years)
Certificates of Deposit 2.550% $ 242,059 $ 489,794 $ 731,853 1.43 LAIF Variable 16,710,029 - 16,710,029 -
Total Investments $16,952,088 $ 489,794 $17,441,882 0.06 Credit Risk - Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The City’s investment policy sets specific parameters by type of investment to be met at the time of purchase. Presented below is the minimum rating required (where applicable) by the California Government Code or the City’s investment policy, and the actual rating as of year-end for each investment type.

Minimum Standard &
Legal Poor’s Moody’s % of
Investment Type Rating Rating Rating Portfolio
Certificates of Deposit N/A Unrated Unrated 4.20%
LAIF N/A Unrated Unrated 95.80%
Total 100.00%
Custodial Credit Risk - Custodial credit risk for investments is the risk that, in the event of the failure of a depository financial institution, the City will not be able to recover its deposits or collateral securities that are in the possession of an outside party. To mitigate the custodial credit risk the City’s investment policy requires that all of its managed investments shall be held in the name of the City in safekeeping by a thirdparty bank trust department.

Concentration of Credit Risk - Concentration of credit risk is the risk of loss attributed to the magnitude of the City’s investment in a single issuer of securities. When investments are concentrated in one issuer, this concentration presents a heightened risk of potential loss. The City’s investment policy contains limitations on the amount that can be invested in any one issuer. Investments in any one issuer (other than U.S.

Treasury Securities, mutual funds, and external investment pools) at June 30, 2025, did not exceed 5 percent or more of total City investments.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-39-
NOTE 3: CASH AND INVESTMENTS (CONTINUED)
D. Investment in External Investment Pools
The City of Jackson maintains an investment in the State of California Local Agency Investment Fund (LAIF), managed by the State Treasurer. This fund is not registered with the Securities and Exchange Commission as an investment company but is required to invest according to California State Code. The Local Investment Advisory Board (Board) has oversight responsibility for LAIF. The Board consists of five members as designated by State Statute. At June 30, 2025, the City’s investment in LAIF valued at amortized cost was $16,710,029 and is the same as the value of the pool shares. There are no restrictions on withdrawal of funds. The total amount invested by all public agencies in LAIF on that day was $178.1 billion. Of that amount, 96.19 percent is invested in non-derivative financial products and 3.81 percent in structured notes and asset-backed securities.

NOTE 4: CAPITAL ASSETS
Capital assets activity for the year ended June 30, 2025, was as follows:

Balance Transfers/ Balance
July 1, 2024 Additions Retirements June 30, 2025
Governmental Activities
Capital Assets, Not Being Depreciated:

Land $ 1,472,252 $ - $ - $ 1,472,252
Construction in progress 9,675,556 805,382 ( 6,764,334) 3,716,604 Total Capital Assets, Not Being Depreciated 11,147,808 805,382 ( 6,764,334) 5,188,856 Capital Assets, Being Depreciated/Amortized:

Buildings and improvements 7,035,788 60,444 18,748 7,114,980 Equipment 3,994,876 139,016 ( 100,886) 4,033,006
Right-to-use leased equipment 50,055 - - 50,055
Infrastructure 15,136,643 - 6,773,759 21,910,402
Total Capital Assets, Being
Depreciated/Amortized 26,217,362 199,460 6,691,621 33,108,443 Less Accumulated Depreciation/Amortization
For:

Buildings and improvements ( 3,075,884) ( 166,182) - ( 3,242,066) Equipment ( 2,947,617) ( 146,472) 100,886 ( 2,993,203)
Right-to-use leased equipment ( 35,459) ( 10,734) ( 454) ( 46,647) Infrastructure ( 10,731,822) ( 285,242) - ( 11,017,064) Total Accumulated
Depreciation/Amortization ( 16,790,782) ( 608,630) 100,432 ( 17,298,980) Total Capital Assets, Being
Depreciated/Amortized, Net 9,426,580 ( 409,172) 6,792,055 15,809,463 Governmental Activities Capital Assets, Net $ 20,574,388 $ 396,212 $ 27,719 $ 20,998,319

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-40-
NOTE 4: CAPITAL ASSETS (CONTINUED)
Balance Balance
July 1, 2024 Additions Adjustments June 30, 2025
Business-Type Activities
Capital Assets, Not Being Depreciated:

Land $ 181,689 $ - $ - $ 181,689
Construction in progress 96,721 358,113 107,531 562,365 Total Capital Assets, Not Being Depreciated: 278,410 358,113 107,531 744,054 Capital Assets, Being Depreciated:

Buildings and improvements 3,718,902 12,748 - 3,731,650 Equipment 2,559,746 164,560 - 2,724,306
Infrastructure 27,514,964 153,476 80,681 27,749,121
Total Capital Assets, Being Depreciated: 33,793,612 330,784 80,681 34,205,077 Less Accumulated Depreciation For:

Buildings and improvements ( 2,808,601) ( 63,888) - ( 2,872,489) Equipment ( 1,876,816) ( 59,089) - ( 1,935,905)
Infrastructure ( 10,381,570) ( 799,156) - ( 11,180,726) Total Accumulated Depreciation ( 15,066,987) ( 922,133) - ( 15,989,120) Total Capital Assets, Being Depreciated, Net 18,726,625 ( 591,349) 80,681 18,215,957 Business-Type Activities Capital Assets, Net $ 19,005,035 ($ 233,236) $ 188,212 $ 18,960,011 Depreciation/Amortization
Depreciation/amortization expense was charged to governmental activities as follows:

General government $ 73,700
Public protection 101,969
Public ways and facilities 375,672
Culture and recreation 57,289
Total Depreciation Expense – Governmental Activities $ 608,630 Depreciation expense was charged to business-type activities as follows:

Sewer Facilities $ 715,870
Treated Water 198,000
Parking 8,263
Total Depreciation Expense – Business-Type Activities $ 922,133 Construction in Progress
Construction in progress for governmental activities relates primarily to work performed on street and bridge projects. Construction in progress for business-type activities relates primarily to sewer and water line replacements.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-41-
NOTE 5: INTERFUND TRANSACTIONS
Due From/To Other Funds
During the course of operations, transactions occur between funds to account for goods received or services rendered. These receivables and payables are classified as due from or due to other funds. In addition, when funds overdraw their share of pooled cash, the receivables and payables are also classified as due from or due to other funds. The following are due from and due to balances as of June 30, 2025:

Due From Due To
Other funds Other funds
Nonmajor governmental funds $ 553,275 $ 275,229
Internal service funds - 278,046
Total $ 553,275 $ 553,275
Transfers
Transfers are indicative of funding for capital projects, lease payments or debt service, and re-allocations of special revenues. The following are the interfund transfer balances as of June 30, 2025:

Transfers In Transfers Out
General fund $ 433,410 $ 237,828
Nonmajor governmental funds 257,452 453,034
Total $ 690,862 $ 690,862
NOTE 6: LONG-TERM LIABILITIES
The following is a summary of changes in long-term liabilities for the year ended June 30, 2025:

Amounts
Balance Balance Due Within
Type of Indebtedness July 1, 2024 Additions Retirements June 30, 2025 One Year Governmental Activities
Compensated absences* $ 543,135 $ 41,318 $ - $ 584,453 $ 311,216 Right-to-use equipment liability 14,182 - ( 10,760) 3,422 3,422 Total Governmental Activities $ 557,317 $ 41,318 ($ 10,760) $ 587,875 $ 314,638 Business-Type Activities
Compensated absences* $ 57,659 $ - ($ 20,567) $ 37,092 $ 21,196 Customer advances 282,795 - ( 42,219) 240,576 38,723
Loans 10,324,657 - ( 334,873) 9,989,784 340,566
Total Business-Type Activities $ 10,665,111 $ - ($ 397,659) $ 10,267,452 $ 400,485 *The compensated absences activity shown in the table above is presented on a net increase/decrease basis as permitted by GASB Statement No. 101.

Compensated absences for the governmental activities are generally liquidated by the fund where the accrued liability occurred, which is primarily the General fund.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-42-
NOTE 6: LONG-TERM LIABILITIES (CONTINUED)
Individual issues of debt payable outstanding at June 30, 2025, are as follows:

Business-Type Activities
Customer Advances:

Frontier Communications, payable in annual installments of $13,841 to $42,220.

As part of the purchase agreement for Jackson Water Works, Inc., the City agreed to pay an amount equal to the annual refunds. Jackson Water Works, Inc. was obligated to pay pursuant to “Main Extension Contracts” executed after June 10, 1992.

Total Customer Advances
Loans:

California Water Resources Control Board loan, issued October 17, 2016, in the amount of $11,950,521 and payable in annual installments of $471,639 to $511,431, with an interest rate of 1.70% and a maturity on January 28, 2049. The bonds were used to finance wastewater treatment plant facility upgrades.

Total Loans
Total Business-Type Activities
$ 240,576
240,576
9,989,784
9,989,784
$ 10,230,360
Following is a schedule of debt payment requirements to maturity for long-term debt, excluding compensated absences that have indefinite maturities.

Business-Type Activities
Customer Advances
Year Ended
June 30 Principal Interest Totals
2026 $ 38,723 $ - $ 38,723
2027 34,688 - 34,688
2028 31,045 - 31,045
2029 30,028 - 30,028
2030 23,725 - 23,725
2031-2032 82,367 - 82,367
Total $ 240,576 $ - $ 240,576
Loans
Year Ended
June 30 Principal Interest Totals
2026 $ 340,566 $ 169,826 $ 510,392
2027 346,356 164,037 510,393
2028 352,244 158,149 510,393
2029 358,232 152,161 510,393
2030 364,322 146,071 510,393
2031-2035 1,916,643 635,318 2,551,961
2036-2040 2,085,192 466,769 2,551,961
2041-2045 2,268,563 283,398 2,551,961
2046-2049 1,957,666 83,901 2,041,567
Total $ 9,989,784 $ 2,259,630 $ 12,249,414

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-43-
NOTE 7: LEASES
Right-to-Use Equipment Liability
The City is the lessee under two equipment lease agreements, which meet the lease criteria as defined by GASB Statement No. 87, Leases.

The lease agreement for the City Hall copier expired in April 2025. As of June 30, 2025, the City’s lease liability was $0. A new copier and lease were not obtained until August 2025. The value of the right-touse asset and accumulated amortization as of June 30, 2025, was $28,467, respectively.

The lease agreement for the Police Department copier expires in March 2026. As of June 30, 2025, the City’s lease liability was $3,422. The City is required to make monthly principal and interest payments of $380. The lease has an interest rate of 0.20%. The value of the right-to-use asset and accumulated amortization as of June 30, 2025, were $21,588 and $18,180, respectively.

The future principal and lease payments as of June 30, 2025, are as follows:

Governmental Activities
Year Ended
June 30 Principal Interest Total
2026 $ 3,422 $ 3 $ 3,425
Total $ 3,422 $ 3 $ 3,425
NOTE 8: NET POSITION
The government-wide and proprietary fund financial statements utilize a net position presentation. Net position is categorized as net investment in capital assets, restricted and unrestricted. • Net investment in capital assets - consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction or improvement of those assets.
• Restricted net position - consists of net position with constraints placed on the use either by (1) external groups such as creditors, grantors, contributors or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislation. • Unrestricted net position - all other net position that does not meet the definition of “restricted” or “net investment in capital assets”.

Net Position Restricted by Enabling Legislation
The government-wide Statement of Net Position reports $17,156,109 of restricted net position, of which $1,959,416 is restricted by enabling legislation.

Net Position Flow Assumption
When government funds outlay for a particular purpose from both restricted and unrestricted resources, a flow assumption must be made about the order in which the resources are considered to be applied. When both restricted and unrestricted net position are available, it is considered that restricted resources are used first, followed by the unrestricted resources.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-44-
NOTE 9: FUND BALANCES
As prescribed by GASB Statement No. 54, governmental funds report fund balance in classifications based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the funds can be spent. Fund balances for governmental funds can be made up of the following:
• Nonspendable fund balance - amounts that cannot be spent because they are either (a) not in spendable form, or (b) legally or contractually required to be maintained intact. The “not in spendable form” criterion includes items that are not expected to be converted to cash, for example:
inventories and prepaid amounts.
• Restricted fund balance - amounts with constraints placed on their use that are either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. Restrictions may effectively be changed or lifted only with the consent of resource providers. • Committed fund balance - amounts that can only be used for the specific purposes determined by formal action of the City’s highest level of decision-making authority. The City Council is the highest level of decision-making authority for the City that can, by adoption of an ordinance commit fund balance. Once adopted, the limitation imposed remains in place until a similar action is taken to remove or revise the limitation. The underlying action that imposed the limitation needs to occur no later than the close of the reporting period. • Assigned fund balance - amounts that are constrained by the City’s intent to be used for specific purposes. The intent can be established at either the highest level of decision-making, or by a body or an official designated for that purpose.
• Unassigned fund balance - the residual classification for the City’s General fund that includes all amounts not contained in the other classifications. In other funds, the unassigned classification is used only if expenditures incurred for specific purposes exceed the amounts restricted, committed, or assigned to those purposes.

The fund balances for all major and nonmajor governmental funds as of June 30, 2025, were distributed as follows:

Other
General HOME Governmental
Fund Grant Measure M Funds Totals
q
Restricted for:

Measure E $ 667,808 $ - $ - $ - $ 667,808
Home Grant - 6,660,122 - - 6,660,122
Measure M - - 1,291,608 - 1,291,608
American Rescue Plan - - - 27,786 27,786
Argonaut Heights - - - 5,663 5,663
Essential Services - - - 757,731 757,731
Recycling Promo - - - 10,474 10,474
Gas Tax Streets - - - 12,797 12,797
Local Transportation - - - 395,204 395,204
Parkland - - - 865,258 865,258
Streets and Bridges - - - 941,728 941,728
Regional Traffic - - - 129,994 129,994
Argonaut Lane
Improvements - - - 39,979 39,979

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-45-
NOTE 9: FUND BALANCES (CONTINUED)
Other
General HOME Governmental
Fund Grant Measure M Funds Totals
q
Restricted for (Continued):

Community Development - - - 2,739,902 2,739,902
Capital Projects - - - 16,979 16,979
Subtotal 667,808 6,660,122 1,291,608 5,943,495 14,563,033 Committed:

General Fund Reserve 1,018,447 - - - 1,018,447
Subtotal 1,018,447 - - - 1,018,447
Assigned:

Road Maintenance - - - 484,660 484,660
HES Signs - - - 14,273 14,273
Subtotal - - - 498,933 498,933
Unassigned 1,111,329 - - ( 282,639) 828,690
Total $ 2,797,584 $ 6,660,122 $ 1,291,608 $ 6,159,789 $ 16,909,103 Fund Balance Flow Assumption
When government funds outlay for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance), a flow assumption must be made about the order in which the resources are considered to be applied. When both restricted and unrestricted fund balance are available, it is considered that restricted fund balance is depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance.

Unassigned fund balance is applied last.

Fund Balance Policy
The City Council adopted the City of Jackson fund balance policy in January 2013. The policy establishes procedures for reporting fund balance classifications. The policy also provides for a measure of financial protection for the City against unforeseen circumstances and to comply with GASB Statement No. 54.

NOTE 10: PENSION PLAN
A. General Information about the Pension Plan
All qualified permanent and probationary employees are eligible to participate in the City’s Safety police, Safety fire, and Miscellaneous (all other) Employee Pension Plan, a cost-sharing multiple employer-defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS).

Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-46-
NOTE 10: PENSION PLAN (CONTINUED)
A. General Information about the Pension Plan (Continued) Effective January 1, 2013, the City added retirement tiers for both the Miscellaneous and Safety Rate Tiers for new employees as required under the Public Employee Pension Reform Act (PEPRA). New employees hired on or after January 1, 2013, will be subject to new, lower pension formulas, caps on pensionable income levels and new definitions of pensionable income. In addition, new employees will be required to contribute half of the total normal cost of the pension benefit unless impaired by an existing Memorandum of Understanding. The cumulative effect of these PEPRA changes will ultimately reduce the City’s retirement costs.

Summary of Rate Tiers and Eligible Participants
Open for New Enrollment
Miscellaneous PEPRA Miscellaneous members hired on or after January 1, 2013 Safety PEPRA Safety members hired on or after January 1, 2013 Closed to New Enrollment
Miscellaneous Miscellaneous members hired before January 1, 2013 Safety Police Safety police members hired before January 1, 2013 Safety Fire Safety fire members hired before January 1, 2013 Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 (age 52 for Miscellaneous Plan members if membership date is on or after January 1, 2013) with statutorily reduced benefits. Retirement benefits are paid monthly for life. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following:
the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The costof-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

Each Rate Tier’s specific provisions and benefits in effect at June 30, 2025, are summarized as follows:

Monthly Benefits
Benefit Retirement as a % of
Formula Age Eligible Compensation
Miscellaneous 2.5% @ 55 50-55 2.000% to 2.500%
Miscellaneous PEPRA 2.0% @ 62 52-67 1.000% to 2.500%
Safety Police 3.0% @ 50 50 3.000%
Safety Police PEPRA 2.7% @ 57 50-57 2.000% to 2.700%
Safety Fire 2.0% @ 50 50-55 2.000% to 2.700%
Safety Fire PEPRA 2.7% @ 57 50-57 2.000% to 2.700%

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-47-
NOTE 10: PENSION PLAN (CONTINUED)
A. General Information about the Pension Plan (Continued) Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on July 1 following notice of a change in the rate. Funding contributions for all Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

Employer Employee Employer Paid
Contribution Contribution Member
Rates Rates Contribution Rates
Miscellaneous 14.130% 8.000% 0.000%
Miscellaneous PEPRA 7.870% 7.750% 0.000%
Safety Police 25.860% 9.000% 0.000%
Safety Police PEPRA 13.760% 13.750% 0.000%
Safety Fire 20.090% 9.000% 0.000%
Safety Fire PEPRA 13.760% 13.750% 0.000%
For the year ended June 30, 2025, the contributions recognized as part of pension expense were as follows:

Contributions-Employee
Contributions-Employer (Paid by Employer)
Miscellaneous $ 491,901 $ -
Safety 369,515 -
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pension
The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2024, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2023, rolled forward to June 30, 2024, using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined.

The City’s proportionate share of the net pension liability for the Plan as of June 30, 2024, and 2025, was as follows:

Proportion Proportion Change-
June 30, 2024 June 30, 2025 Increase (Decrease)
Miscellaneous .10474% .10716% .00242%
Safety .04302% .04385% .00083%

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-48-
NOTE 10: PENSION PLAN (CONTINUED)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pension (Continued)
As of June 30, 2025, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan as follows:

Proportionate
Share of Net
Pension Liability
Miscellaneous $ 5,182,676
Safety 3,197,065
Total Net Pension Liability $ 8,379,741
For the year ended June 30, 2025, the City recognized a pension expense of $1,372,239. At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to pension from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to the measurement date $ 1,030,657 $ - Change of assumptions 211,975 -
Difference between expected and actual experience 708,999 ( 25,967) Difference between projected and actual earnings on
pension plan investments 452,892 -
Differences between City contributions and proportionate share of contributions 181,563 ( 38,248)
Amortization due to differences in proportions 58,383 ( 323,381) Total $ 2,644,469 ($ 387,596)
$1,030,657 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pension will be recognized as pension expense as follows:

Year Ended
June 30
2026 $ 339,882
2027 1,034,523
2028 6,930
2029 ( 155,119)
Thereafter -
Total $ 1,226,216

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-49-
NOTE 10: PENSION PLAN (CONTINUED)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pension (Continued)
Actuarial Assumptions
The total pension liabilities in the June 30, 2023, actuarial valuations were determined using the following actuarial assumptions:

Valuation Date June 30, 2023
Measurement Date June 30, 2024
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 6.90%
Investment Rate of Return 6.90%
Inflation 2.30%
Salary Increases Varies by entry-age and service
Mortality Rate Table Derived using CalPERS’ membership data for all funds Post-Retirement Benefit Increase Contract COLA up to 2.30% until Purchasing Power Protection Allowance Floor on Purchasing Power applies
The mortality table used was developed based on CalPERS-specific data. The rates incorporate Generational Mortality to capture ongoing mortality improvement using 80 percent of Scale MP 2020 published by the Society of Actuaries. For more details, please refer to the CalPERS 2021 experience study that can be found on the CalPERS website.

Long-Term Expected Rate of Return
In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) returns over the long-term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return.

The expected real rates of return by asset class are as follows:

Assumed Real Return
Asset Years 1-10
Asset Class Allocation (1, 2)
Global Equity – Cap-Weighted 30.0% 4.54%
Global Equity – Non-Cap-Weighted 12.0% 3.84%
Private Equity 13.0% 7.28%
Treasury 5.0% 0.27%
Mortgage-backed Securities 5.0% 0.50%
Investment Grade Corporates 10.0% 1.56%
High Yield 5.0% 2.27%
Emerging Market Debt 5.0% 2.48%
Private Debt 5.0% 3.57%
Real Assets 15.0% 3.21%
Leverage ( 5.0%) ( 0.59%)
Total 100.0%
(1) An expected inflation of 2.30% used for this period (2) Figures are based on the 2021-22 Asset Liability Management Study

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-50-
NOTE 10: PENSION PLAN (CONTINUED)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pension (Continued)
Discount Rate
The discount rate used to measure the total pension liability was 6.90 percent. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net pension liability for each rate tier as of the measurement date, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:
1% Discount 1%
Decrease Rate Increase

5.90% 6.90% 7.90%
Miscellaneous $ 7,208,801 $ 5,182,676 $ 3,514,876
Safety 4,778,276 3,197,065 1,903,858
Pension Plan Fiduciary Net Position
Detailed information about the pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

NOTE 11: OTHER POSTEMPLOYMENT BENEFITS (OPEB)
A. General Information about the OPEB Plan
Plan Description
The City’s defined benefit OPEB plan (the Plan) provides OPEB for all permanent full-time general and public safety employees of the City. The Plan is a single employer-defined benefit plan administered by the California Public Employees’ Retirement System (CalPERS). The City Council reserves the authority to review and amend the funding policy from time to time, in order to ensure that the funding policy continues to best suit the circumstances of the City. No assets are accumulated in a trust that meets the criteria in paragraph 4 of Statement 75.

Benefits Provided
The City provides the following OPEB: lifetime retiree medical coverage.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-51-
NOTE 11: OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED) A. General Information about the OPEB Plan (Continued)
Benefits Provided (Continued)
Medical coverage is currently provided through CalPERS as permitted under the Public Employees’ Medical and Hospital Care Act (PEMHCA). This coverage requires the employee to satisfy the requirements for retirement under CalPERS: either (a) attainment of age 50 (age 52, if a miscellaneous PEPRA employee) with 5 years of State or public agency service or (b) an approved disability retirement.

The employee must begin his or her retirement (pension) benefit within 120 days of terminating employment with the City to be eligible to continue medical coverage through the agency and be entitled to the benefits described below. It is the timing of initiating retirement benefits and not timing of enrollment in the medical program which determines whether or not a City retiree qualifies for lifetime medical coverage and any benefits defined in the PEMHCA resolution.

If an eligible employee is not already enrolled in the medical plan, he or she may enroll within 60 days of retirement, during any future open enrollment period or with a qualifying life event. Once eligible, coverage may be continued at the retiree’s option for his or her lifetime. A surviving spouse and other eligible dependents may also continue coverage.

As a PEMHCA employer, the City is obligated to contribute toward the cost of retiree medical coverage for the retiree’s lifetime or until coverage is discontinued. The City’s current PEMHCA resolutions define the City’s contribution toward the medical plan premiums for active employees and retirees to be $350 per month. The benefit level has not been increased since it was set in 2017 and the City reported that it is not ever expected to be increased.

Monthly contributions from the City may not be less than a required PEMHCA Minimum Required Contribution (MRC). The MRC is $157 per month in 2025 and increases by medical Consumer Price Index. If the $350 per month benefit is not increased, as expected, the MEC will eventually exceed the $350 benefit.

The 2024 CalPERS monthly medical plan rates in the Region 1 rate group are shown in the table below.

The CalPERS administration fee is assumed to be expensed each year and has not been projected as an OPEB liability.

Region 1 2024 Health Plan Rates
Actives and Pre-Med Retirees Medicare Eligible Retirees EE Only EE + 1 EE + 2+ EE Only EE + 1 EE + 2+
Kaiser HMO $ 1,021.41 $ 2,042.82 $ 2,655.67 $ 386.55 $ 773.10 $ 1,159.65 PERS Platinum PPO

1,341.27 2,628.54 3,417.10 448.15 896.30 1,344.45
PERS Gold PPO 914.82 1,829.64 2,378.53 406.60 813.20 1,219.80 PORAC Region 1 931.00 2,117.00 2,651.00 465.00 1,030.00 1,395.00

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-52-
NOTE 11: OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED) A. General Information about the OPEB Plan (Continued)
Employees Covered by Benefit Terms
At June 30, 2025, the valuation date, the following plan members were covered by the benefit terms:

Inactive plan members currently receiving benefits payments 18 Inactive plan members entitled to but not receiving benefits 19 Active plan members 35
Total 72
B. Total OPEB Liability
The City’s total OPEB liability of $1,561,087, was measured as of June 30, 2025, and was determined by the actuarial valuation as of June 30, 2024.

Actuarial Assumptions and Other Inputs
The total OPEB liability in the June 30, 2024, actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified:

Actuarial Cost Method Entry Age Normal cost, level percent of pay General Inflation 2.50% per year
Salary Increases 3.00% per year. Since benefits do not depend on salary, this is used to allocate the cost of benefits between services.

Discount rate 5.20%
Healthcare cost trend rates 9.00% in 2025, fluctuates to 3.90% in 2075 and later Mortality Improvement MacLeod Watts Scale 2022 applied generationally from 2017 Demographic actuarial assumptions used in the June 30, 2024, valuation were based on the 2021 experience study of the California Public Employees Retirement System using data from 1997 to 2019.

C. Changes in the Total OPEB Liability
Total OPEB
Liability
Balance at June 30, 2024 $ 1,651,150
Changes for the year:

Service cost 108,789
Interest cost 72,132
Change in assumptions ( 177,803)
Benefit payments ( 93,181)
Net Changes ( 90,063)
Balance at June 30, 2025 $ 1,561,087

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-53-
NOTE 11: OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED) C. Changes in the Total OPEB Liability (Continued)
Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current discount rate:
1% Decrease Current Rate 1% Increase

4.20% 5.20% 6.20%
Total OPEB liability $ 1,740,853 $ 1,561,087 $ 1,410,874 Sensitivity of the Total OPEB Liability to Changes in the Healthcare Trend Rates The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage point lower or 1- percentage point higher than the current healthcare cost trend rates:

Current Trend Current Trend
-1% Current Trend +1%
Total OPEB Liability $ 1,452,481 $ 1,561,087 $ 1,723,532 D. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB
For the year ended June 30, 2025, the City recognized OPEB expense of $73,183. At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Changes of assumptions $ 52,836 ($ 481,278)
Differences between expected and actual
experience 116,495 ( 128,806)
Total $ 169,331 ($ 610,084)
Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Year Ended
June 30
2026 ($ 115,111)
2027 ( 119,116)
2028 ( 101,272)
2029 ( 50,976)
2030 ( 26,615)
Thereafter ( 27,663)
($ 440,753)

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-54-
NOTE 12: RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The City has a Risk Management fund (internal service fund) to account for and finance its uninsured risks of loss for workers’ compensation and liability.

There is no claims liability to be reported based on the requirements of Governmental Accounting Standards Board Statement No. 10, which requires that a liability for claims be reported if information prior to the issuance of the financial statements indicates that it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated.

There are no significant reductions in insurance coverage from prior years and there have been no settlements exceeding the insurance coverages for each of the past three fiscal years.

The City is a member of Northern California Cities Self Insurance Fund (NCCSIF), a joint powers agency which provides the City with a shared risk layer of coverage above the self-insured $25,000 retention for liability and the self-insured $100,000 retention for workers compensation. The NCCSIF is composed of 22 member cities and is governed by a board of directors appointed by the member cities. The governing board has authority over budgeting and financing. The City pays an annual premium to NCCSIF for its insurance coverage.

NCCSIF is a joint powers agency organized in accordance with Article 1, Chapter 5, Division 7, Title 1 of the California Government Code. 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 Authority provides claims processing administrative services, risk management services, and actuarial studies. It is governed by a member from each city. The City of Jackson council members do not have significant oversight responsibility, since they evenly share all factors of responsibility with the other cities. However, ultimate liability for payment of claims and insurance premiums resides with member cities. The Authority is empowered to make supplemental assessments as needed to eliminate deficit positions of member cities. If the JPA becomes insolvent, the City is responsible only to the extent of any deficiency in its equity balance.

Upon termination of the JPA agreement, all property of the Authority will vest in the respective parties which theretofore transferred, conveyed or leased said property to the Authority. Any surplus of funds will be returned to the parties in proportion to actual balances of each equity.

The Authority establishes claims liabilities based on estimates of the ultimate cost of claims (including future claims settlement expenses) that have been reported but not settled, plus estimates of claims that have been incurred but not reported. Because actual claims costs depend on various factors, the claims liabilities are recomputed periodically using a variety of actuarial and statistical techniques to produce current estimates that reflect recent settlements, claim frequency, and other economic and social factors. A provision of inflation is implicit in the calculation of estimated future claims costs. Adjustments to claims liabilities are charged or credited to expense in the periods in which they are made.

CITY OF JACKSON
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
-55-
NOTE 12: RISK MANAGEMENT (CONTINUED)
The participants as of June 30, 2025, were as follows:
• Anderson
• Auburn
• Colusa
• Corning
• Dixon
• Elk Grove
• Folsom
• Galt
• Gridley
• Ione
• Jackson
• Lincoln
• Marysville
• Nevada City
• Oroville
• Paradise
• Placerville
• Red Bluff
• Rio Vista
• Rocklin
• Willows
• Yuba City
The City’s investment in NCCSIF of $346,205 is recorded in the Internal Service fund as prepaid insurance.

The net change is shown as an income or expense item in the Internal Service fund.

NOTE 13: OTHER INFORMATION
A. Contingencies
Amounts received or receivable from grant agencies are subject to audit and adjustment by grantor agencies.

Any disallowed claims, including amounts already collected, may constitute a liability of the appreciable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the government expects such amounts, if any, to be immaterial.

B. Subsequent Events
Management has evaluated events subsequent to June 30, 2025, through February 5, 2026, the date on which the financial statements were available for issuance. Management has determined no subsequent events requiring disclosure have occurred.

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Required Supplementary Information
(Unaudited)

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CITY OF JACKSON
Required Supplementary Information
City Pension Plan
Schedule of Proportionate Share of the Net Pension Liability For the Year Ended June 30, 2025
Last 10 Years
Measurement Date 2014/2015 2015/2016 2016/2017 2017/2018 Miscellaneous Plan
Proportion of the net pension liability 0.04840% 0.04520% 0.05015% 0.11203% Proportionate share of the net pension liability $ 3,324,051 $ 3,906,887 $ 4,339,347 $ 4,222,192 Covered payroll 902,696 754,110 788,960 748,079
Proportionate share of the net pension liability
as a percentage of covered payroll 368.24% 518.08% 550.01% 564.40% Plan fiduciary net position as a percentage
of the total pension liability 70.84% 67.55% 66.54% 67.49% Safety Plan
Proportion of the net pension liability 0.01950% 0.02020% 0.02355% 0.03515% Proportionate share of the net pension liability $ 1,337,332 $ 1,745,019 $ 2,037,610 $ 2,062,427 Covered payroll 689,008 879,183 792,629 808,492
Proportionate share of the net pension liability
as a percentage of covered payroll 194.10% 198.48% 257.07% 255.10% Plan fiduciary net position as a percentage
of the total pension liability 79.19% 74.81% 74.39% 75.68% -56-

2018/2019 2019/2020 2020/2021 2021/2022 2022/2023 2023/2024

0.11032% 0.10874% 0.17370% 0.10784% 0.10474% 0.10716%
$ 4,417,696 $ 4,586,802 $ 3,298,186 $ 5,046,090 $ 5,237,335 $ 5,182,676 815,790 865,050 846,681 1,005,191 1,123,648 1,217,307
541.52% 530.24% 389.54% 502.00% 466.10% 425.75%

67.15% 66.75% 75.87% 64.38% 64.09% 65.48%

0.03620% 0.03755% 0.04268% 0.04213% 0.04302% 0.04385%
$ 2,259,667 $ 2,501,608 $ 1,497,838 $ 2,895,283 $ 3,215,618 $ 3,197,065 862,973 902,243 841,954 906,382 898,924 1,113,215
261.85% 277.27% 177.90% 319.43% 357.72% 287.19%

74.16% 73.17% 84.33% 72.09% 71.85% 72.38%
-56-

CITY OF JACKSON
Required Supplementary Information
City Pension Plan
Schedule of Contributions
For the Year Ended June 30, 2025
Last 10 Years
Fiscal Year 2015/2016 2016/2017 2017/2018 2018/2019
Miscellaneous Plan
Contractually required contributions (actuarially determined) $ 71,607 $ 69,674 $ 332,037 $ 375,058 Contributions in relation to the actuarially
determined contributions (304,271) (314,950) (332,037) (375,058) Contribution deficiency (excess) $ (232,664) $ (245,276) $ - $ - Covered payroll $ 754,110 $ 788,960 $ 748,079 $ 815,790 Contributions as a percentage of covered payroll 40.35% 39.92% 44.39% 45.97% Safety Plan
Contractually required contributions (actuarially determined) $ 137,721 $ 128,370 $ 210,009 $ 236,605 Contributions in relation to the actuarially
determined contributions (194,352) (193,773) (210,009) (236,605) Contribution deficiency (excess) $ (56,631) $ (65,403) $ - $ - Covered payroll $ 879,183 $ 792,629 $ 808,492 $ 862,973 Contributions as a percentage of covered payroll 22.11% 24.45% 25.98% 27.42% -57-

2019/2020 2020/2021 2021/2022 2022/2023 2023/2024 2024/2025 $ 395,687 $ 406,587 $ 440,522 $ 477,791 $ 491,901 $ 560,116 (395,687) (406,587) (440,522) (477,791) (491,901) (560,116) $ - $ - $ - $ - $ - $ -
$ 865,050 $ 846,681 $ 1,005,191 $ 1,123,648 $ 1,217,307 $ 1,485,246

45.74% 48.02% 43.82% 42.52% 40.41% 37.71%
$ 288,817 $ 301,207 $ 329,405 $ 346,273 $ 369,515 $ 470,541 (288,817) (301,207) (329,405) (346,273) (369,515) (470,541) $ - $ - $ - $ - $ - $ -
$ 902,243 $ 841,954 $ 906,382 $ 898,924 $ 1,113,215 $ 1,365,506

32.01% 35.77% 36.34% 38.52% 33.19% 34.46%
-57-

CITY OF JACKSON
Required Supplementary Information
City Pension Plan
Notes to City Pension Plan
For the Year Ended June 30, 2025
-58-
NOTE 1: SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY Summary of Changes of Benefits or Assumptions
Benefit Changes: None
Changes of Assumptions: None
NOTE 2: SCHEDULE OF CONTRIBUTIONS
Methods and assumptions used to determine the contribution rates were as follows:

Valuation Date June 30, 2022
Actuarial cost method Entry Age Actuarial Cost method
Amortization method Level Percentage of Payroll and Direct Rate Smoothing Remaining amortization period Differs by employer rate plan but no more than 30 years Asset valuation method Market Value of Assets
Discount rate 6.80%
Payroll Growth 2.80%
Inflation 2.30%
Salary increases Varies based on entry age and service
Investment Rate of Return 6.80%

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CITY OF JACKSON
Required Supplementary Information
City OPEB Plan
Schedule of Changes in the Total OPEB Liability and Related Ratios For the Year Ended June 30, 2025
Last 10 Years*
2017/218 2018/2019 2019/2020 2020/2021
Total OPEB Liability
Service Cost $ 117,019 $ 127,443 $ 136,047 $ 95,036
Interest 64,101 64,054 64,767 46,339
Changes of assumptions and other inputs 62,362 42,939 (380,392) 113,943 Benefit payments (102,766) (113,714) (116,785) (112,004) Differences between expected and actual experience - - - - Plan experience - - (244,339) -
Net Change in Total OPEB Liability 140,716 120,722 (540,702) 143,314 Total OPEB Liability - Beginning 1,982,313 2,123,029 2,243,751 1,703,049 Total OPEB Liability - Ending $ 2,123,029 $ 2,243,751 $ 1,703,049 $ 1,846,363 Covered-employee payroll $ 1,743,954 $ 1,960,074 $ 2,000,000 $ 1,627,010 Total OPEB liability as a percentage of covered-
employee payroll 121.74% 114.47% 85.15% 113.48%
Note:

The City of Jackson has no assets accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75 to pay related benefits. * The City implemented GASB 75 for the fiscal year June 30, 2018, therefore only eight years are shown. -59-

2021/2022 2022/2023 2023/2024 2024/2025
$ 108,654 $ 69,084 $ 70,640 $ 108,789
41,588 59,416 61,373 72,132
(370,052) (6,087) (8,792) (177,803)
(94,633) (97,775) (80,397) (93,181)
- - 151,167 -
(99,399) - - -
(413,842) 24,638 193,991 (90,063)
1,846,363 1,432,521 1,457,159 1,651,150
$ 1,432,521 $ 1,457,159 $ 1,651,150 $ 1,561,087
$ 1,987,912 $ 2,129,549 $ 2,472,201 $ 2,879,182

72.06% 68.43% 66.79% 54.22%
-59-

CITY OF JACKSON
Required Supplementary Information
City OPEB Plan
Note to City OPEB Plan
For the Year Ended June 30, 2025
-60-
NOTE 1: SCHEDULE OF CHANGES IN THE TOTAL OPEB LIABILITY AND RELATED RATIOS
Summary of Changes of Benefits or Assumptions
Discount Rate: The discount rate was changed from 4.21 percent as of June 30, 2024, to

5.20 percent as of June 30, 2025, based on the published change in return for the applicable municipal bond index.

CITY OF JACKSON
Required Supplementary Information
Budgetary Comparison Schedule
General Fund
For the Year Ended June 30, 2025
Actual Variance with
Amounts Final Budget
Original Final (Budgetary Positive
Budget Budget Basis) (Negative)

REVENUES
Taxes and assessments $ 3,361,369 $ 3,361,369 $ 3,244,426 $ (116,943) Licenses and permits 206,550 206,550 236,813 30,263
Fines and forfeitures 10,500 10,500 13,685 3,185
Use of money and property 139,300 14,300 154,473 140,173 Intergovernmental 951,166 516,500 649,530 133,030
Charges for services 710,350 128,000 760,409 632,409
Other revenues 51,000 14,500 13,782 (718)
Total Revenues 5,430,235 4,251,719 5,073,118 821,399

EXPENDITURES
Current:

General government 1,458,215 1,516,415 1,769,308 (252,893) Public protection 2,898,870 2,533,870 3,102,377 (568,507) Public ways and facilities 1,252,948 915,222 867,262 47,960 Culture and recreation 7,800 406,600 418,704 (12,104)
Debt service:

Principal - - 10,760 (10,760)
Interest and other charges - - 17 (17)
Capital outlay - 517,000 260,474 256,526
Total Expenditures 5,617,833 5,889,107 6,428,902 (539,795) Excess of Revenues Over (Under) Expenditures (187,598) (1,637,388) (1,355,784) 281,604

OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets - - 18,685 18,685
Transfers in 200,000 153,366 433,410 280,044
Transfers out - - (237,828) (237,828)
Total Other Financing Sources (Uses) 200,000 153,366 214,267 60,901 Net Change in Fund Balances 12,402 (1,484,022) (1,141,517) 342,505 Fund Balances - Beginning 3,939,101 3,939,101 3,939,101 - Fund Balances - Ending $ 3,951,503 $ 2,455,079 $ 2,797,584 $ 342,505 Reconciliation of Net Changes in Fund Balances - Budgetary to GAAP Basis:

Net Change in Fund Balance - Budgetary Basis $ (1,141,517) The amount reported in the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances was different because:

Expenditure reimbursements were included as charges for services for budgetary purposes, but are a reduction of expenditures for financial reporting purposes.

Charges for services (630,750)
General government 630,750
Net Change in Fund Balance - Statement of Revenues, Expenditures and Changes in Fund Balances $ (1,141,517) -61-

CITY OF JACKSON
Required Supplementary Information
Notes to Budgetary Comparison Schedule
For the Year Ended June 30, 2025
-62-
NOTE 1: BUDGETARY BASIS OF ACCOUNTING
Formal budgetary integration is employed as a management control device during the year. The City presents a comparison of annual budget to actual results for the General fund. There were no expenditures in and the City did not adopt a budget for the HOME Grant major special revenue fund. The amounts reported on the budgetary basis are generally on a basis consistent with accounting principles generally accepted in the United States of America (GAAP).

The following procedures are performed by the City in establishing the budgetary data reflected in the financial statements:
(1) The City Manager submits to the City Council a recommended draft budget for the fiscal year commencing the following July 1. The budget includes recommended expenditures and the means of financing them.
(2) The City Council reviews the recommended budget at regularly scheduled meetings, which are open to the public. The Council also conducts a public hearing on the recommended budget to obtain comments from interested persons.
(3) Prior to July 1, the budget is adopted through the passage of a resolution. (4) From the effective date of the budget, which is adopted and controlled at the department level, the amounts stated therein, as recommended expenditures become appropriations to the various City departments. The City Council may amend the budget by motion during the fiscal year.

The City does not use encumbrance accounting under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation.

NOTE 2: EXPENDITURES IN EXCESS OF APPROPRIATIONS
For the fiscal year ended June 30, 2025, the City incurred expenditures in excess of appropriations as follows:

Excess of
Expenditures
Over
Appropriations Expenditures Appropriations
General Fund $ 5,889,107 $ 6,428,902 $ 539,795

Combining Nonmajor Fund Financial Statements

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Nonmajor Governmental Funds

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CITY OF JACKSON
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
Special Capital
Revenue Projects Totals
ASSETS
Cash and investments $ 4,507,380 $ 16,837 $ 4,524,217
Receivables:

Taxes 24,304 - 24,304
Interest 42,098 142 42,240
Intergovernmental 116,478 7,010 123,488
Due from other funds 553,275 553,275
Loans receivable 1,317,975 - 1,317,975
Total Assets $ 6,561,510 $ 23,989 $ 6,585,499

LIABILITIES
Accounts payable $ 20,931 $ 6,063 $ 26,994
Due to other funds 120,952 154,277 275,229
Total Liabilities 141,883 160,340 302,223

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues 116,477 7,010 123,487
Total Deferred Inflows of Resources 116,477 7,010 123,487

FUND BALANCES
Restricted 5,926,516 16,979 5,943,495
Assigned 498,933 - 498,933
Unassigned (122,299) (160,340) (282,639)
Total Fund Balances (Deficits) 6,303,150 (143,361) 6,159,789 Total Liabilities, Deferred Inflows of Resources, and Fund Balances $ 6,561,510 $ 23,989 $ 6,585,499 -63-