Livingston City Council
October 1, 2024

1 CITY COUNCIL SPECIAL AND REGULAR MEETING
AGENDA
OCTOBER 1, 2024
SPECIAL MEETING: 5:30 P.M. – 7:00 P.M
REGULAR MEETING: 7:00 P.M.

WE ENCOURAGE ALL MEMBERS OF THE PUBLIC TO PARTICIPATE IN THE MEETING VIA TELECONFERENCE BY CALLING (520) 525-8911. ANY MEMBER OF THE PUBLIC

PARTICIPATING VIA TELECONFERENCE WILL BE GIVEN THE OPPORTUNITY TO PROVIDE PUBLIC COMMENT.

ADDITIONALLY, THE REGULAR MEETING WILL BE STREAMED ON YOUTUBE LIVE https://www.youtube.com/channel/UCB_ZmQZIHELh-ECEPZ2VwZg Notice is hereby given that the City Council will hold a Special and Regular Meeting on October 1, 2024, at the City Council Chambers, 663 Main Street, Livingston, California. Assistance will be provided to those requiring accommodations for disabilities in compliance with the Americans with Disabilities Act of 1990. Persons requesting accommodation should contact the Deputy City Clerk at least 24 hours prior to this meeting at (209) 394-8041, Ext. 121. Any writings or documents pertaining to an Open Session item provided to a majority of the members of the legislative body less than 72 hours prior to the meeting shall be made available for public inspection by email if requested. Public comments can be submitted via emailed at [email protected]. Comments must be received by 2:00 p.m. on the day of the City Council meeting in order for them to be distributed to the Council prior to consideration of the matter.

You will need to provide: Meeting date, item number, name, email and comment (please limit to 300 words or 3 minutes). Please include: PUBLIC COMMENT in the subject for the email. Written comments will not be read aloud at the meeting, but will be reported as received for the record. If you do not receive an acknowledgement of receipt by 4:00 p.m., please call the City Clerk’s Office at (209) 394-8041, Ext. 121 (Note: This technology is not a guaranteed method).

2 SPECIAL MEETING

1. Call to Order

2. Roll Call

3. Pledge of Allegiance.

4. Moment of Silence – First Responders and Military Members.

5. Citizen Comments

CLOSED SESSION
A “Closed” or “Executive” Session of the City Council or the Successor Agency to the Redevelopment Agency of the City of Livingston may be held in accordance with state law which may include, but is not limited to, the following types of items:
personnel matters, labor negotiations, security matters, providing instructions to real property negotiators, conference with legal counsel regarding pending litigation. The Closed Session will be held in the City Council Chambers located at 663 Main Street, Livingston, California. Any public comment on Closed Session items will be taken before the Closed Session.

Any required announcements or discussion of Closed Session items or actions following the Closed Session will be made in the City Council Chambers, 633 Main Street, Livingston, California.

6. Conference with Labor Negotiator
(Government Code Section 54957.6)
Labor Negotiator: Christopher Lopez, Interim City Manager Employee Organizations:

OE3- Clerical Bargaining Unit
OE3 - Police Supervisory Employees Association.

OE3 - Management/Confidential Bargaining Unit
OE3 - Livingston Police Officer Association
AFSCME- Public Works and Park Unit

7. Conference with Legal Counsel – Liability Claims (Pursuant to Government Code Section 54956.95) Consideration of Claim No.: FR102341. Claimant Phillip Fisk seeks monetary compensation from the City for damages to personal property (cell phone).

8. Conference with Legal Counsel – Pending Litigation pursuant to paragraph 4 of subdivision (d) of Government Code Section 54956.9: Jose Ramirez v. City of Livingston, et al., Case No. 22CV0082.

9. Public Employee Appointment, pursuant to Government Code section 54957.

Title: Finance Director

3 REGULAR MEETING
CALL TO ORDER Next Resolution No.: 2024-64
Next Ordinance No.: 657
Pledge of Allegiance.

Moment of Silence – First Responders and Military Members.

Roll Call.

Closed Session Announcement.

Changes to the Agenda.

CITIZEN COMMENTS
This section of the agenda allows members of the public to address the City Council on any item NOT on the agenda. Members of the public, when recognized by the Mayor, should come forward to the lectern, and identify themselves. Comments are normally limited to three (3) minutes. In accordance with State Open Meeting Laws, no action will be taken by the City Council this evening.

AWARD, PRESENTATIONS, PROCLAMATIONS

1. Presentation by Assemblywoman Esmeralda Soria: 27th Assembly District Legislative Update.

2. Presentation by Nathan Alonzo, Local Government Affairs, Pacific Gas & Electric Company:

Presentation on Affordability and Fixed Charge Update.

ANNOUNCEMENTS AND REPORTS
Supervisor Rodrigo Espinoza Announcements and Reports.

City Staff Announcements and Reports.

City Manager Announcements and Reports.

City Council Members’ Announcements and Reports.

Mayor’s Announcements and Reports.

Robert Wallis
• City Council Alternate Liaison - Livingston Planning Commission – Robert Wallis • Merced Integrated Regional Water Management Plan (MIRWMA) – Robert Wallis, Representative and Jason Roth, Alternate Representative.

4 Jason Roth
• Special City Selection Committee of the San Joaquin Valley Air Pollution Control Board – Jason Roth, Representative and Gurpal Samra, Alternative.
• Merced Integrated Regional Water Management Plan (MIRWMA) – Robert Wallis, Representative and Jason Roth, Alternate Representative. • Merced County Mosquito Abatement District Board of Directors – Gurpal Samra, Representative and Jason Roth, Alternate.
• City Council Liaison - Parks, Recreation and Arts Commission – Jose Moran and Alternate Liaison Jason Roth.

Maria Soto
• Merced County Local Agency Formation Commission (LAFCO) – Maria Soto, Representative. • Central Valley Division League of California Cities – Maria Soto, Representative and Vacant, Alternate.

Gurpal Samra
• Merced County Mosquito Abatement District Board of Directors – Gurpal Samra, Representative and Jason Roth, Alternate.
• Special City Selection Committee of the San Joaquin Valley Air Pollution Control Board – Jason Roth, Representative and Gurpal Samra, Alternative.
• Merced County Association of Governments (MCAG) Governing Board – Jose Moran, Representative and Gurpal Samra, Alternate.
• Utility Stakeholders Committee – Jose Moran and Gurpal Samra.

Jose Moran
• Merced County Association of Governments (MCAG) Governing Board – Jose Moran, Representative and Gurpal Samra, Alternate.
• City Council Liaison - Parks, Recreation and Arts Commission – Jose Moran and Alternate Liaison Jason Roth.
• Utility Stakeholders Committee – Jose Moran and Gurpal Samra.

RECEIVE AND FILE

3. Annual Comprehensive Financial Report for Fiscal Year 2022-2023.

CONSENT AGENDA
Items on the Consent Calendar are considered routine or non-controversial and will be enacted by one vote, unless separate action is requested by a member of the public, the City Manager or City Council Member.

There will be no separate discussion of these items unless members of the public, City Council or City Manager request that specific items be removed. Public comment on consent agenda items shall be limited to three (3) minutes per-person regardless of the number of items contained within the consent agenda.

4. RATIFY CHECK WARRANTS
Ratify Warrant Register Dated September 26, 2024.

5 5. Consideration of a Resolution Approving the Purchase of One (1) New 2024 Ford F650 Chipper Truck (with Kanpheide 12’ Forestry Body Stock Unit: FT204055) From National Auto Fleet Group, In the Amount of $114,753.75, and Authorizing the Interim City Manager to Execute All Required Documents. Staff Recommendation: Approve Resolution.

6. Consideration of a Resolution (1) Approving A Professional Service Agreement with Jennifer Halpin of Resourceability to Assist with the Maintenance of Recycling Program in the Amount Not to Exceed $30,000; (2) Ratify Expenditures that Exceeded the Agreement Dated July 1, 2021; and (3) Authorizing the Interim City Manager to Execute All Required Documents. Staff Recommendation:

Approve Resolution.

7. Consideration of a Resolution Authorizing the Interim City Manager to Execute a Professional Services Agreement Between California Consulting, Inc., and the City of Livingston. Staff Recommendation: Approve Resolution.

8. Consideration of a Resolution Approving the Cancellation of the First Regular Scheduled City Council Meeting in November Due to the 2024 General Election. Staff Recommendation: Approve Resolution.

DISCUSSION AND POTENTIAL ACTION ITEMS

9. Designation of Voting Delegate and Voting Delegate Alternate(s) for the 2024 League of California Cities Annual Conference and Expo on October 16-18, 2024.

10. Discussion and Direction Regarding the Grants Pass Decision and the Impact on Livingston.

COUNCIL DIRECTION ON FUTURE AGENDA ITEMS

ADJOURNMENT

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m· Fixed Charge Proposal- Adopted May 9, 2024
The fixed charge proposal will decrease electric bills for lower-income residential customers, improve bill transparency and predictability and advance clean energy goals.

Background
• California Assembly Bill 205 (AB 205) requires the California Public Utilities Commission (CPUC) to adopt or expand fixed charges based on income. • In April 2023, multiple stakeholders submitted a range of proposals to the CPUC to separate fixed infrastructure costs and cost of electricity on residential electric customers' bills.
• In March 2024, the CPUC issued a Proposed Decision in the fixed charge proceeding.

Public 3

m· Fixed Charge Proposal
How will this proposal change customer bills?
The CPUC's Proposed Decision changes the way electric bills are structured. It recommends a fixed monthly infrastructure charge divided by tiers and an electricity usage charge. The Proposed Decision does not include any new requirements for income verification. This reallocation of the way costs are billed means that the price for a unit of electricity will be lower for all customers, regardless of income or location.

Current
Bill Structure
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Infrastructure and Electricity
Costs in a Combined Usage Charge
Fixed Charge Proposal
Separate charges for greater tra nsparency
Fixed
Infrastructure
Charge 13 tiers) ---•
BILL
Lower
Electricity
•-----Usage Charge
More details about the three tiers on the next page
0 The CPUC's proposed decision states that customer usage rates would decrease by 5-7¢ per kWh. 4

Fixed Charge Proposal
Monthly fixed infrastructure charge tiers
a Tier 3
Customers enrolled in the California Alternate Rates for Energy (CARE) program will pay the lowest discounted
fixed amount.

Customers enrolled in the Family Electric Rate Assistance (FERA)l program or who live in affordable housing
restricted to residents with incomes at or below 80% of Area Median Income will pay a discounted fixed amount.

All other customers.
1 Participants qualify by meeting income guidelines or enrolling in certain public assistancem.I'tlrJ[ams. -$6/month
-$12/month
-$24/month
5

m Temporary Summer Rate Decrease
PG&E electric rates will decrease by 9% starting July 1, which will help customers save money on their summer utility bill.

During summer, electric bills are
historically higher due to increased
air conditioner use.

This temporary rate change is
expected to last for at least a few
months.

Savings could be higher for
customers who live in hotter parts
of California.
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Some of the measures included in this presentation are contemplated as additional precautionary measures intended toJ11!f!11ft reduce the risk of wildfires. 7

m· Savings Programs for Income-Qualified Customers
CARE and FERA are PG&E discount programs that help eligible customers pay their energy bills. Over 1.4 million customers receive a discount through these two programs.

California Alternate Rates for Energy
Program (CARE}
Provides a monthly discount of 20% or
more on gas and electricity
• Participants qualify through income
guidelines or if enrolled in certain public
assistance programs
Family Electric Rate Assistance
Program (FERA}
Provides a monthly discount of 18% on
electricity only
Must be a household with three or more
people that meets qualifying income
guidelines
(Q Customers can verify if they are eligible by completing the on line CARE/FERA enrollment form at pge.com/care.

Some of the measures included in this presentation ore contemplated os additional precautionary measures intended toJ1~ft reduce the risk of wildfires. 8

•
Financial Assistance Programs
Relief for Energy Assistance through Community Help
Provides eligible customers with an energy credit
CARE and FERA Programs
Discount programs that help eligible customers pay their energy bills Energy Savings Assistance Program
Provides qualified customers with free energy-saving home improvements Budget Billing Program
Keeps monthly payments predictable and reduces spikes in energy bills Payment Arrangement Plan
Available to all residential customers to help manage temporary financial strains Medical Baseline Program
Support customers who depend on power for certain medical needs Low-Income Home Energy Assistance Program
Federally funded program provides financial assistance to help with eligible household energy costs
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G) pge.com/paymentarrangement
G) pge.com/medicalbaseline
G) pge.com/liheap
Some of the measures included in this presentation ore contemplated as additional precautionary measures intended tolfl!(fflft reduce the risk of wildfires. 9

m· Understanding Your Bill
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Wildfire Afir;;
Prevention:

Tree
trimming /---·{
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Stronger • ["" poles, covered ' · •.
powerlines,
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Energy Generation
and Purchasing Costs
.,.._Renewables
Portfolio
Standard
Public Purpose
.,_Programs,
including subsidies
for low-income
customers EPSS3 , PSPS3,
only<½¢ goes to
undergrounding '------Other State Policy

1. Represents a typical residential customer bill with no assistance program discount. ., '{ • l,, .,. =:I
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Operations,
Maintenance
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+~ =
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RegulatorAuthorized
Earnings2
a
N on-solar custom ers pay 15% more
for electricity and grid costs that solar
cu stomers avoid due to s tate policy.

2. PG&E currently earns less than ,t~ authorized return on equity.

3. Enhanced PowerUn~ Safety Settings and Public Safety Power Shutotfs f,,vildfir·e prevention measures) Some of the measures included in this presentation are contemplated as additional precautionary measures intended tofffftftft reduce the risk of wildfires . •
•
•
Some of the costs in your monthly bill:
10% of the average residential customer's
bill goes towards vegetation management
(almost $1.8 billion systemwide, annually).

Public Purpose Programs (CARE, FERA, etc,)
6% of customer's bills.

Net Energy Metering incentives are 15% or
$34 monthly for non-solar customer bills
10

AGENDA ITEM:

MEETING DATE:

PREPARED BY:

REVIEWED BY:

STAFF REPORT
Annual Comprehensive Financial Report for Fiscal Year 2022-2023 October 1, 2024
Happy Bains, Acting Finance Director
Christopher Lopez, Interim City Manager
RECOMMENDATION:

The City Council receive and City Clerk file the Annual Comprehensive Financial Report for the fiscal year ending June 30, 2023.

BACKGROUND:

The Annual Comprehensive Financial Report (ACFR) is a set of financial statements comprising all financial activity of the City. The information presented in the ACFR has been audited by an independent auditor, using accepted standards and report formats, to ensure the accuracy of the City's financial practices and overall financial condition.

The ACFR is prepared in accordance with Generally Accepted Accounting Procedures (GAAP), including compliance with pronouncements issued by the Governmental Accounting Standards Board (GASB). The report presents the City's financial condition for the fiscal year ending June 30, 2023.

The audit of the City's financial records was performed by the independent certified public accounting firm, Lance, Soll & Lunghard, LLP.

City management is responsible for the preparation and fair presentation of the financial statements as well as the design, implementation, and maintenance of internal control.

Internal controls are the mechanisms, rules, and procedures implemented by the City to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud.

The independent auditors issued an unqualified (clean) opinion, meaning that the financial statements and other information reported in the ACFR fairly represent, in all material respects, the financial position of the City as of June 30, 2023, and the financial activities beginning on July 1, 2022, and ending on June 30, 2023.

Hard copies of the ACFR are available for review at City Hall located at 1416 C St. An electronic copy of the ACFR is also available on the City's website.

STAFF REPORT

DISCUSSION
The City of Livingston's Annual Comprehensive Financial Report (ACFR) for fiscal year ended June 30, 2023, is provided for Council's review in compliance with Federal Single Audit Act, State Law, Municipal Code and bond covenants.

The ACFR contains the city's basic financial statements, which are comprised of:
• Government-wide financial statements, which are designed to provide readers with information on the results of operations and the financial condition of the overall government.
• Fund financial statements, which are to report the relative financial burden of each of the government's functions or programs on its taxpayers; and to identify the extent to which each function or program draws from the general revenues of the organization or is self-supporting through fees and intergovernmental aid. • Notes on the basic financial statements.

The ACFR Government-Wide Financial Statements report a total net position of $69,118,530 as of June 30, 2023, an increase of $3,632,541 from the total net position of $65,485,989 as of June 30, 2022.

The "net position" is the amount of assets and deferred outflows of resources that exceed the liabilities and deferred inflows of resources of the City.

The Governmental Activities in the Government-Wide Financial Statements report as of June 30, 2023, the net position of $31,548,616, an increase of $2,199,506 from the net position of $29,349, 11 Oas of June 30, 2022. Included in net position as of June 30, 2023, is the General Fund's fund balance of $4,282,903 a decrease of $398,267 from the General Fund's fund balance of $4,681,170 as of June 30, 2022.

The Business-Type Activities in the Government-Wide Financial Statements report as of June 30, 2023, the net position of $37,569,914, an increase of $1,433,035 from the net position of $36,136,879 as of June 30, 2022.

FISCAL IMPACT
There is no fiscal impact associated with this action.

ATTACHMENTS

1. On file with City Clerk - Fiscal Year 2022-2023 ACFR

2. City Website - Fiscal Year 2022-2023 - City of Livingston

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CITY OF LIVINGSTON, CALIFORNIA
JUNE 30, 2023

INDEPENDENT AUDITORS' REPORT

AND FINANCIAL STATEMENTS
Focused
on YOU
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WWW.LSLCPAS.COM

CITY OF LIVINGSTON, CALIFORNIA
Independent Auditors' Report and
Financial Statements
Fiscal Year Ended June 30, 2023

THIS PAGE INTENTIONALLY LEFT BLANK

CITY OF LIVINGSTON, CALIFORNIA
Independent Auditors' Report and
Financial Statements
Fiscal Year Ended June 30, 2023
Table of Contents
Page
Number
INDEPENDENT AUDITORS' REPORT .............................................................................................................. 1 BASIC FINANCIAL STATEMENTS:

Government-Wide Financial Statements
Statement of Net Position ....................................................................................................................... 5 Statement of Activities ............................................................................................................................... 6 Fund Financial Statements
Balance Sheet - Governmental Funds ..................................................................................................... 8 Reconciliation ofTotal Governmental Fund Balance to
the Statement of Net Position .............................................................................................................. 11 Statement of Revenues, Expenditures and Changes in
Fund Balances - Governmental Funds ............................................................................................... 12 Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ........................................................................ 14 Statement of Net Position - Proprietary Funds ...................................................................................... 15 Statement of Revenues, Expenses and Changes in Fund Net Position - Proprietary Funds ................................................................................................................................. 16 Statement of Cash Flows - Proprietary Funds ....................................................................................... 17 Notes to the Financial Statements .......................................................................................................... 19 Required Supplementary Information
Budgetary Comparison Schedule - General Fund ................................................................................. 49 Budgetary Comparison Schedule - Maintenance Districts Fund ........................................................... 50 Budgetary Comparison Schedule - Revenue Stabilization Fund .......................................................... 51 Schedule of Proportionate Share of Net Pension Liability ...................................................................... 52 Schedule of Plan Contributions ............................................................................................................... 54 Schedule of Changes in City's Net OPEB Liability and Related Ratios ................................................. 56 Schedule of OPEB Contributions ............................................................................................................ 57

Supplemental Information

CITY OF LIVINGSTON, CALIFORNIA
lndependentAuditors' Report and
Financial Statements
Fiscal Year Ended June 30, 2023
Table of Contents
Page
Number
Combining Balance Sheet- Nonmajor Governmental Funds ................................................................ 60 Combining Statement of Revenue, Expenditures and
Changes in Fund Balance - Nonmajor Governmental Funds ............................................................ 61 Combining Balance Sheet- Nonmajor Special Revenue Funds ........................................................... 62 Combining Statement of Revenue, Expenditures and
Changes in Fund Balance - Nonmajor Special Revenue Funds ........................................................ 66 Combining Balance Sheet- Nonmajor Capital Projects Funds ............................................................. 70 Combining Statement of Revenue, Expenditures and
Changes in Fund Balance - Non major Capital Projects Funds .......................................................... 72 Schedule of Net Revenue Available for Debt Service ............................................................................ 74

INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ......................................................................... 75

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INDEPENDENT AUDITORS' REPORT
To the Honorable Mayor and Members of the City Council
City of Livingston, 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 Livingston, California (the "City"), as of and for the year ended June 30, 2023, 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, 2023, 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.

Emphasis of Matter
Change in Accounting Principle
As described in Note 1 to the financial statements, in 2023, the City adopted new accounting guidance, GASB Statement No. 96, Subscription Based Information Technology Arrangements. Our opinion is not modified with respect to this matter.

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.

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203 N Brea Blvd, Suite 203 I 24422 Avenida de la Cartola, Suite 275 I 1611 E Fourth Street Suite 200 I 2151 River Plaza Dr, Suite 150 I 21 waterway Avenue, Suite 30089 Brea, CA 92821 Laguna Hills, CA 92653 Santa Ana CA 92701 Sacramento, CA 95833 The Woodlands, TX 77380 (714) 672-0022 (949) 829-8299 (714) 569-1000 (916) 503-9691 (936) 828-4587

Ls~"'"''"'' ®01($1@
.... To the Honorable Mayor and Members of the City Council City of Livingston, 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.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the budgetary comparison schedules for the General Fund and major special revenue funds, and the required pension and other postemployment benefits schedules, as listed on 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 inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
2

Ls ~ .... , ... @e•@
.... To the Honorable Mayor and Members of the City Council City of Livingston, California
Management has omitted the management's discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, 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. Our opinions on the basic financial statements are not affected by this missing information.

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 and individual fund financial statements and schedules (supplementary information) 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 supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated September 12, 2024, 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 City's internal control over financial reporting and compliance.

Sacramento, California
September 12, 2024
3

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4

CITY OF LIVINGSTON
Statement of Net Position
June 30, 2023
Prima!!: Government
Governmental Business-Type
Activities Activities Total
Assets
Cash and investments $ 20,186,807 $ 19,637,733 $ 39,824,540 Receivables:

Accounts (net of allowance for uncollectibles) 309,586 1,068,380 1,377,966 Notes and loans 822,805 822,805 Prepaid costs 31,967 1,265 33,232
Due from other governments 1,093,286 1,093,286 Restricted assets:

Cash with fiscal agent 53,155 125,699 178,854 Capital assets not being depreciated/amortized 7,157,435 4,415,542 11,572,977 Capital assets, net of depreciation/amortization 13,461,927 26,935,708 40,397,635 Total Assets 43,116,968 52,184,327 95,301,295
Deferred Outflows of Resources
Deferred charge on refunding 42,605 42,605 Deferred pension outflows 3,030,737 948,591 3,979,328 Deferred OPEB outflows 1,029,093 323,199 1,352,292 Total Deferred Outflows of Resources 4,059,830 1,314,395 5,374,225 Liabilities
Accounts payable 545,668 677,267 1,222,935 Accrued expenses 170,071 34,349 204,420 Accrued interest 28,575 126,297 154,872 Deposits payable 751,886 91,581 843,467 Unearned revenue 2,681,705 2,681,705 Noncurrent liabilities:

Due within one year:

Compensated absences 72,026 19,481 91,507
Bonds, loans, leases, financed purchases, SBITA 200,642 462,159 662,801 Due in more than one year Compensated absences 648,236 175,335 823,571
Bonds, loans, leases, financed purchases, SBITA 1,904,241 11,134,604 13,038,845 Net pension liability 5,822,023 2,270,248 8,092,271
Net OPEB liability 1,968,838 618,334 2,587,172
Total Liabilities 14,792,415 15,609,655 30,402,070
Deferred Inflows of Resources
Deferred pension inflows 472,016 204,924 676,940 Deferred OPES inflows 363,751 114,229 477,980 Total Deferred Inflows of Resources 835,767 319,153 1,154,920 Net Position
Net investment in capital assets 18,567,634
Restricted for: 19,922,791 38,490,425
Capital improvement projects 3,639,111 10,253,073 13,892,184 Circulation improvement projects 4,537,119 4,537,119 Lighting, landscape & park maintenance 3,550,940 3,550,940 Public safety programs 337,007 337,007
Community development projects 447,748 447,748
Debt service 78,778 78,778
other fund activity 462,757 462,757
Revenue stablization 1,010,418 1,010,418
Unrestricted (deficit) (1,004,118) 7,315,272 6,311,154
Total Net Position $ 31,548,616 $ 37,569,914 $ 69,118,530 See Notes to Financial Statement. 5

CITY OF LIVINGSTON
Statement of Activities
Year Ended June 30, 2023
Charges for
Expenses Services
Functions/Programs
Primary Government:

Governmental Activities:

General government $ 1,423,828 $ 104,266
Public safety 5,046,404 52,799
Planning and community development 772,599 475,270
Parks and community services 752,121 67
Public works 1,818,671 135,572
Interest on long-term debt 57,213
Total Governmental Activities 9,870,836 767 974
Business-Type Activities:

Water 3,677,384 4,515,855
Sanitation 1,744,818 1,794,116 Domestic Waste Water 3,218,312 2,678,321 Industrial Waste Water 600 3,453
Total Business-Type Activities 8 641114 8 991 745
Total Primary Government $ 18,511,950 $ 9,759,719
General Revenues:

See Notes to Financial Statement.

Taxes:

Property taxes, levied for general purpose
Transient occupancy taxes
Sales taxes
Franchise taxes
Business licenses taxes
Use of money and property
Other
Total General Revenues
Change in Net Position
Net Position at Beginning of Year, as Restated
Net Position at End of Year
6 Program Revenues
Operating Capital
Contributions Contributions
and Grants and Grants
$ 368,405 $
432,921
162,960
3,503
1,814,636 1,612,239
2,782,425 1,612,239
$ 2,782,425 $ 1,612,239

Net {Expenses) Revenues and Changes in Net Position
$
$
Governmental
Activities
(951,157)
(4,560,684)
(134,369)
(748,551)
1,743,776
(57,213)
(4,708,198)
(4,708,198)
4,337,409
124,837
1,867,145
481,452
255,749
374,626
141,563
7 582 781
2,874,583
28,674,033
31,548,616
Primary Government
$
$
Buslness~Type
Activities
838,471
49,298
(539,991)
2,853
350 631
350,631
343,638
738,766
1,082 404
1,433,035
36,136,879
37,569,914
See Notes to Financial Statement.

Total
$ (951,157)
(4,560,684)
(134,369)
(748,551)
1,743,776
(57,213)
(4,708,198)
838,471
49,298
(539,991)
2,853
350 631
(4,357,567)
4,337,409
124,837
1,867,145
481,452
255,749
718,264
880,329
8,665,185
4,307,618
64,810,912
$ 69,118,530
7

CITY OF LIVINGSTON
Balance Sheet
Governmental Funds
June 30, 2023
Sl:!£Cial Revenue Funds
Maintenance Revenue
General Districts Stabilization
Assets
Cash and investments $ 3,735,171 $ 3,993,051 $ 3,640,137 Accounts and interest receivable 111,999 25,814 26,674 Notes and loans receivable 4,370 Prepaid costs 31,620
Due from other funds 425,886
Due from other governments 455,945 32,434
Restricted assets:

Cash and investments with fiscal agents
Total Assets $ 4,764,991 $ 4,051,299 $ 3,666,811
Liabilities, Deferred Inflows of Resources,
and Fund Balances
Liabilities
Accounts payable $ 268,878 $ 64,378 $
Accrued expenses 145,362 6,435
Unearned revenues 25,312 2,656,393
Deposits payable 39,436 429,546 Due to other funds
Total Liabilities 478,988 500,359 2,656,393
Deferred Inflows of Resources
Unavailable revenues 3,100
Total Deferred Inflows of Resources 3,100
Fund Balances
Nonspendable:

Prepaid costs 31,620
Notes and loans receivable 4,370
Restricted:

Community development projects
Capital improvement projects
Circulation improvements
Lighting, landscape & park maintenance 3,550,940 Public safety programs Other fund activity
Revenue stablizatlon 1,010,418 Unassigned (deficit) 4,246,913 Total Fund Balances 4,282,903 3,550,940 1,010,418
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 4,764,991 $ 4,051,299 $ 3,666,811 See Notes to Financial Statements. 8

CITY OF LIVINGSTON
Balance Sheet
Governmental Funds
June 30, 2023
Capital Projects
Fund
Non~Major Total
Governmental Governmental
Caeital Projects Funds Funds
Assets·
Cash and investments $ 724,182 $ 8,094,266 $ 20,186,807 Accounts and interest receivable 5,848 139,251 309,586 Notes and loans receivable 818,435 822,805 Prepaid costs 347 31,967 Due from other funds 425,886 Due from other governments 122,397 482,510 1,093,286 Restricted assets:

Cash and investments with fiscal agents 53,155 53,155
Total Assets $ 905,582 $ 9,534,809 $ 22,923,492
Liabilities, Deferred Inflows of Resources,
and Fund Balances
Liabilities
Accounts payable $ 3,384 $ 209,028 $ 545,668 Accrued expenses 18,274 170,071 Unearned revenues 2,681,705 Deposits payable 282,904 751,886 Due to other funds 425,886 425,886 Total Liabilities 3,384 936,092 4,575,216
Deferred Inflows of Resources
Unavailable revenues 2,553 830,919 836,572
Total Deferred Inflows of Resources 2,553 830,919 836,572 Fund Balances
Nonspendable:

Prepaid costs 347 31,967 Notes and loans receivable 4,370 Restricted:

Community development projects 447,748 447,748 Capital improvement projects 899,645 2,739,466 3,639,111 Circulation improvements 4,537,119 4,537,119 Lighting, landscape & park maintenance 3,550,940 Public safety programs 337,007 337,007 Other fund activity 462,757 462,757 Revenue stablization 1,010,418 Unassigned (deficit) (756,646) 3,490,267 Total Fund Balances 699,645 7,767,796 17,511,704
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 905,582 $ 9,534,809 $ 22,923,492 See Notes to Financial Statements. 9

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10

CITY OF LIVINGSTON
Reconciliation of the Balance Sheet of Governmental Funds To the Statement of Net Position
June 30, 2023
Fund balances of governmental funds
Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets net of depreciation/amortization have not been included as financial resources in governmental fund activity.

Long~term liabilities are not due and payable in the current period and, therefore, are not reported in the funds. The details of this $7,137,486 difference is as follows:

Financed purchases and other bond obligations
Accrued interest
Net pension liability
Net OPEB liability
Subscriptions
Leases
Compensated absences
Pension and OPES related deferred outflows and inflows of resources that have not been included as financial uses and resources in the governmental fund activity.

Deferred outflows related to the net pension liability
Deferred inflows related to the net pension liability
Deferred outtlows related to the net OPEB liability
Deferred inflows related to the net OPES liability
Revenues reported as unavailable revenue in the governmental funds and recognized in the Statement of Activities. These are included in the intergovernmental revenues in the governmental fund activity.

Net Position of Governmental Activities
See Notes to Financial Statement. 11
$ (1,849,219)
(30,565)
(5,822,023)
(1,968,838)
(216,987)
(36,687)
(720,262)
3,030,737
(472,016)
1,029,093
(363,751)
$ 17,511,704
20,619,362
(10,644,581)
3,224,063
838,068
$ 31,548,616

CITY OF LIVINGSTON
Statement of Revenues,
Expenditures and Changes in Fund Balances
Governmental Funds
Year Ended June 30, 2023
Seecial Revenue Funds
Maintenance Revenue
General Districts Stabilization
Revenues
Taxes $ 7,060,185 $ $
Development impact fees
Licenses and permits 4,575
Intergovernmental 578,097 17,652
Charges for services 158,699
Use of money and property 79,967 74,115 42,544
Fines and forfeitures 37,085
Maintenance assessments 1,795,221
Other 73,871 15,247
Total Revenues 7,992,479 1,902,235 42,544
Expenditures
Current:

General government 1,260,687
Public safety 4,246,022
Planning and community development
Parks 238,618
Public works 345,114 1,475,012
Capital outlay 499,358 49,737
Debt service:

Principal retirement 180,685
Interest and fiscal charges 49,314
Total Expenditures 6,819,798 1,524,749
Excess (deficiency) revenues over expenditures 1,172,681 377,486 42,544 Other Financing Sources (Uses)
Transfers in 145,968 Transfers out (830,873)
Issuance of SBITAs 272,688
Total Other Financing Sources (Uses) (558,185) 145,968
Net Change in Fund Balances 614,496 377,486 188,512
Fund Balances, Beginning of Year, as Restated 3,668,407 3,173,454 821,906 Fund Balances, End of Year $ 4,282,903 $ 3,550,940 $ 1,010,418 See Notes to Financial Statement, 12

CITY OF LIVINGSTON
Statement of Revenues,
Expenditures and Changes in Fund Balances
Governmental Funds
Year Ended June 30, 2023
Capital
Projects Fund
Non-Major Total
Capital Governmental Governmental
Projects Funds Funds
Revenues
Taxes $ $ 6,407 $ 7,066,592
Development impact fees 6,475 64,031 70,506
Licenses and permits 233,545 238,120
Intergovernmental 225,955 1,813,329 2,635,033
Charges for services 205,794 364,493
Use of money and property 11,585 166,415 374,626
Fines and forfeitures 471 37,556
Maintenance assessments 1,795,221
Other 56,015 145,133
Total Revenues 244,015 2,546,007 12,727,280
Expenditures
Current:

General government 9,957 1,270,644
Public safety 232,698 4,478,720
Planning and community development 889,967 889,967
Parks 512,141 750,759 Public works 517,343 2,337,469
Capital outlay 211,958 237,531 998,584
Debt service:

Principal retirement 19,245 199,930
Interest and fiscal charges 6,812 56,126
Total Expenditures 211,958 2,425,694 10,982,199
Excess (deficiency) revenues over expenditures 32,057 120,313 1,745,081 Other Financing Sources (Uses)
Transfers in 104,063 1,135,752 1,385,783 Transfers out (554,910) (1,385,783) Issuance of SBITAs 272,688 Total Other Financing Sources (Uses) 104,063 580,842 272,688 Net Change in Fund Balances 136,120 701,155 2,017,769
Fund Balances, Beginning of Year, as Restated 763,525 7,066,643 15,493,935 Fund Balances, End of Year $ 899,645 $ 7,767,798 $ 17,511,704 See Notes to Financial Statement. 13

CITY OF LIVINGSTON
Reconciliation of the Statement of Revenues, Expenditures, and Changes !n Fund Balances of Governmental Funds
To the Statement of Activities
Year Ended June 30, 2023
Net change in fund balances - total governmental funds
Amounts reported for governmental activities in the Statement of Activities are different because:

Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the costs of those assets is allocated over their estimated useful lives as depreciation/amortization expense. This is the amount by which capital outlay exceeded depreciation/amortization in the current period.

Capital outlay
Depreciation/amortzation
Bonds and other debt proceeds provide current financial resources to governmental funds but issuing debt increases long-term liabilities in the Statement of Net Position.

Repayment of bond and other debt principal is an expenditure in the governmental funds, but repayment reduces long-term liabilities in the Statement of Net Position.

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.

Compensated absences
Accrued interest
Changes in pension liabilities and related deferred outflows and inflows of resources Changes in OPEB liabilities and related deferred outflows and inflows of resources Revenues reported as unavailable revenue in the governmental funds and recognized in the Statement of Activities. These are included in the intergovernmental revenues in the governmental fund activity.

Change in Net Position of Governmental Activities
See Notes to Financial Statement. 14
$ 855,962
(634,087)
(273,353)
(1,087)
778,785
185,213
$ 2,017,769
221,875
(72,758)
689,558
18,139
$ 2,874,583

CITY OF LIVINGSTON
Statement of Net Position
Proprietary Funds
June 30, 2023
Business-Ty:ee Activities• Entererise Funds
Domestic Industrial
Water Sanitation
Assets
Waste Water Waste Water Totals
Current assets:

Cash and investments $ 15,773,608 $ 1,061,419 $ 2,793,225 $ 9,481 $ 19,637,733 Accounts and interest receivable, net 565,378 191,167 311,759 76 1,068,380 Prepaid costs 199 1,066 1,265 Restricted:

Cash with fiscal agent 125,699 125,699 Total Current Assets 16,464,884 1,252,586 3,106,050 9 557 20,833,077 Noncurrent assets:

Advances to other funds 1,269,129 1,269,129 Capital assets, net of depreciation/amortization 17,401 245 332 878 13 420 574 196 553 31 351 250 Total Noncurrent Assets 18,670,374 332,878 13,420,574 196,553 32,620,379 Total Assets 35,135,258 1,585,464 16,526,624 206,110 53,453,456 Deferred Outflows of Resources
Deferred charge on refunding 42,605 42,605 Deferred pension outflows 436,481 153,416 358,694 948,591 Deferred OPEB outflows 160 653 43 544 119,002 323 199 Total Deferred Outflows of Resources 597,134 196,960 520,301 1,314,395 Liabilities
Current liabilities:

Accounts payable 332,040 128,081 217,146 677,267 Accrued liabilities 15,228 5,305 13,816 34,349 Accrued interest 47,892 961 77,444 126,297 Deposits payable 91,581 91,581 Compensated absences 8,775 2,841 7,865 19,481 Bonds, loans, leases, financed purchases, SBITA 208 569 12 282 241 308 462 159 Total Current Liabilities 704 085 149 470 557 579 1 411,134 Noncurrent liabilities:

Advances from other funds 1,269,129 1,269,129 Compensated absences 78,976 25,573 70,786 175,335 Bonds, loans, leases, financed purchases, SBIT A 4,768,430 37,848 6,328,326 11,134,604 Net pension liability 1,044,625 367,169 858,454 2,270,248 Net OPEB liability 307 356 83 307 227,671 618,334 Total Noncurrent Liabilities 6,199,387 513 897 7,485,237 1,269,129 15,467 650 Total Liabilities 6,903,472 663 367 B,042,816 1,269,129 16,878,784 Deferred Inflows of Resources
Deferred pension inflows 94,292 33,143 77,489 204,924 Deferred OPEB inflows 56,785 15 391 42 053 114229 Total Deferred Inflows of Resources 151077 48 534 119 542 319153 Net Position
Net investment in capital assets 12,549,945 282,748 6,893,545 196,553 19,922,791 Restricted for capital improvements projects 4,228,061 29,434 5,995,578 10,253,073 Restricted for debt service 78,778 78,778 Unrestricted (deficit) 11821059 758 341 (4,004,556) (1,259,572) 7 315 272 Total Net Position $ 28,677,843 $ 1,070,523 $ B,884,567 $ (1,063,019) $ 37,569,914 See Notes to Financial Statements. 15

CITY OF LIVINGSTON
Statement of Revenues, Expenses and
Changes in Fund Net Position
Proprietary Funds
Year Ended June 30, 2023
Business-T~ee Activities - Entererise Funds
Domestic Industrial
Water Sanitation Waste Water Waste Water Totals
Operating Revenues
Charges for services $ 4,515,855 $ 1,794,116 $ 2,678,321 $ 3,453 $ 8,991,745 Other income 24 016 26,371 688,379 738 766 Total Operating Revenues 4,539 871 11
a20,4B7 3,366,700 3 453 9 730,511
Operating Expenses
Administration and general 1,192,740 470,114 1,038,133 2,700,987 Services and supplies 1,661,748 1,244,296 1,508,794 4,414,838 Depreciation/amortization expense 728,816 29 057 440 720 600 1199, 193 Total Operating Expenses 3,583,304 1 743,467 2 987 647 600 81 315,018
Operating income (loss) 956,567 77,020 379,053 2 853 1,415 493 Nonoperating Revenues (Expenses)
Interest revenue (loss on fair market value) 269,219 18,014 56,474 (69) 343,638 Interest expense (94,080) (1,351) (230,665) (326,096) Total Nonoperating
Revenues(Expenses) 175139 16 663 (174,191) (69) 17,542
Change in Net Position 1,131,706 93,683 204,862 2,784 1,433,035 Net Position (Deficit)
Beginning of Year 27 546137 976 840 8 679 705 (1,065,803) 36 136 879 End of Year $ 28,677,843 $ 1,070,523 $ 8,884,567 $ (1,063,019) $ 37,569,914 See Notes to Financial Statements. 16

CITY OF LIVINGSTON
Statement of Cash Flows
Proprietary Funds
Year Ended June 30, 2023
Business-Type Activities - Enterprise Funds
Domestic Industrial
Water Sanitation Waste Water Waste Water Totals
Operating Activities
Receipts from customers and users $ 4,516,722 $ 1,817,698 $ 3,585,184 $ 3,377 $ 9,922,981 Payments to suppliers of goods and services (1,457,926) (1,437,797) (1,504,427) (4,400,150) Payments to employees (962,473) (339,083) (804,486) (2,106,042) Net Cash Provided by Operating Activities 2!0961323 40 818 11276,271 3377 31 4161789
Non-Capital Financing Activities
Payments (to) from other governments 11,831 26,282 38,113 Net Cash Provided (Used) by
Non-Capital Financing Activities 11 831 26 282 38,113
Capital and Related Financing Activities
Purchase of capital assets (129,690) (308,372) (438,062) Proceeds from the issuance of long-term debt 154,758 154,758 Principal paid on long-term debt (205,747) (13,765) (224,846) (444,358) Interest paid on tong-term debt (93,663) (390) (238,249) (332,302) Net Cash Used by Capital and Related
Financing Activltles (274,342) (14,155) (771,467) (1,059,964) Investing Activities
Interest (paid) received 269,219 18,014 56,474 (70) 343,637 Net Cash Provided (Used) by Investing Activities 269,219 18 014 56474 f70) 343,637 Net Change In Cash
and Cash Equlvalents 2,103,031 70,969 561,278 3,307 2,738,675 Cash and Cash Equivalents at Beginning of Year 13,796,276 990,460 2,231,947 6,174 17,024,857 Cash and Cash Equivalents at End of Year $ 15!899!307 $ 1!061!419 $ 2i793,225 s 9,481 $ 19,763!432 Cash Flows from Operating Activities
Operating income {loss) $ 956,567 s 77,020 $ 379,053 $ 2,853 $ 1,415,493 Adjustments to reconcile operating income (loss)
net cash provided by operating activities:

Depreciation 728,816 29,057 440,720 600 1,199,193 (Increase) decrease in accounts receivable (26,561) (2,789) 218,484 (76) 189,058 (Increase) decrease in deferred outflows of resources (414,179) (149,520) (341,228) (904,927) (Increase) decrease in prepaid costs (199) (1,066) (1,265) Increase (decrease) in accounts payable and accrued liabilities 208,147 (192,385) 10,307 26,069 Increase (decrease) in deposits payable 3,412 3,412 Increase (decrease) in compensated absences 27,670 9,619 29,230 66,519 Increase (decrease) in deferred inflows of resources (192,530) (38,719) (137,560) (368,809) Increase (decrease) in net OPEB liability 58,301 15,802 43,186 117,289 Increase (decrease) in net pension liability 746 879 292,733 635,145 1,674,757 Total Adjustments 11139t756 {361202) 897 218 524 2,001,296 Net Cash Provided by Operating Activities $ 2!096!323 $ 40 818 $ 1!276!271 $ 3 377 $ 3!416!789 See Notes to Financial Statements. 17

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18

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the City of Livingston (the City) have been prepared in conformity with Accounting Principles Generally Accepted in the United States of America (GAAP) as applicable to governmental entities. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The following sections further describe the significant accounting policies of the City.

Reporting Entity
The City operates under a Council-Manager form of government. The City's major operations include public safety; highways and streets; water, sewer, and refuse collection; parks and recreation; building inspection; public improvements; planning and zoning, and general administrative services.

Basis of Presentation
Government-Wide Financial Statements - The Government-Wide Financial Statements (the Statement of Net Position and the Statement of Activities) report information of all of the nonfiduciary activities of the government.

Eliminations have been made to minimize the double counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities, which normally are supported by taxes and inter-governmental revenues, are reported separately from business-type activities, which rely significantly on fees charged to external parties.

The Statement of Activities presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function of the City's governmental activities.

Direct expenses are those that are specifically associated with a program or function and are clearly identifiable to a particular function. Program revenues include 1) charges paid by the recipients of goods or services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.

Net position is restricted when constraints placed on them are either externally imposed or are imposed by constitutional provisions or enabling legislation. Internally imposed designations of resources are not presented as restricted net position. When both restricted and unrestricted resources are available for use, generally, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed.

Fund Financial Statements - The Governmental Fund Financial Statements provide information about the City's funds. Separate statements for each fund category - governmental and proprietary - are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental funds are separately aggregated and reported as non-major funds.

Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Non-operating revenues, such as subsidies and investment earnings, result from non-exchange transactions or ancillary activities.

The City reports the following major governmental funds:

General Fund - The General Fund is the general operating fund of the City. It is used for all financial resources except those required legally, or by sound financial management to be accounted for in another fund.

Generally, the General Fund is used to account for those traditional governmental services of the City, such as police, fire protection, public works administration, parks, and general administrative services. 19

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Revenue Stabilization Fund - The Revenue Stabilization Fund is to account for significant restricted funding programs, specifically the American Rescue Plan Act monies, and for supplementing revenue in the event of an economic downturn that significantly affects the General Fund.

Maintenance Districts Fund - The Maintenance Districts Fund is to account for maintenance assessments collected for operation and maintenance of special assessment districts within the City's jurisdiction.

Capital Projects Fund - The Capital Projects Fund is to account for the tracking of financial resources used to acquire or construct major capital assets and projects.

The City reports the following major enterprise funds:

Water Fund - The Water Fund accounts for the operation and maintenance of the City's water treatment and water transmission and distribution systems.

Sanitation Fund - The Sanitation Fund accounts for the operation and maintenance of the City's sanitation system.

Domestic Waste Water Fund - The Domestic Waste Water Fund accounts for the operation and maintenance of the City's sewer system.

Industrial Waste Water Fund - The Industrial Waste Water Fund accounts for the operation and maintenance of the City's industrial specific sewer system.

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 taxes, grants, entitlements and donations. On an 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 eligible 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 accrued when their receipt occurs within sixty days after the end of the accounting period so as to be both measurable and available. Expenditures are generally recorded when a liability is incurred, as under accrual accounting.

However, debt service expenditures, as well as expenditures related to compensated absences, claims and judgments are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and financed purchase 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. Revenues and expenses not meeting this definition are reported as non-operating.
20

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance Cash and Cash Equivalents - Cash and cash equivalents represent the City's cash bank accounts including, but not limited to, certificates of deposit, money market funds and cash management pools for reporting purposes in the Statement of Cash Flows. Additionally, investments with maturities of three months or less when purchased are included as cash equivalents in the Statement of Cash Flows.

The City maintains a cash and investment pool that is available for use by all funds. Interest earnings as a result of this pooling are distributed to the appropriate funds based on average quarterly end cash balances in each fund.

Investments of the pool include only those investments authorized by the California Government Code such as, United States Treasury securities, agencies guaranteed by the United States Government, registered state warrants, and other investments. Investments primarily consist of deposits in the State of California Local Agency Investment Fund. Investments are recorded at amortized cost or fair value. Fair value is based upon quoted market prices.

Accounts Receivable - Billed, but unpaid, services provided to individuals or non-governmental entities are recorded as accounts receivable.

Merced County is responsible for the assessment, collection and apportionment of property taxes for all taxing jurisdictions. Property taxes are levied in equal installments on November 1 and February 1. They become delinquent on December 10 and April 10, respectively. The lien date is January 1 of each year. Property taxes are accounted for in the General Fund. Property tax revenues are recognized when they become measurable and available to finance current liabilities. The City considers property taxes as available if they are collected within 60 days after year end. Property tax on the unsecured roll are due on July 1 and become delinquent if unpaid on August 31. However, unsecured property taxes are not susceptible to year end accrual. lnterfund Receivables/Payables Items classified as interfund receivable/payable represent short-term lending/borrowing transactions between funds. This classification also includes the current portion of an advance to or from another fund.

Advances To/From Other Funds - This classification represents non-current portions of any long-term lending/borrowing transactions between funds. This amount will be equally offset by a reserve of fund balance which indicates that it does not represent available financial resources and therefore, is not available for appropriation. The current portion of any interfund long-term loan (advance) is included as an interfund receivable/payable.

Capital Assets - Capital outlays are recorded as expenditures of the General, Special Revenue, and Capital Projects Funds and as assets in the Government-Wide Financial Statements to the extent the City's capitalization threshold is met.

Capital assets, which include property, plant, equipment, lease assets, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities column in the Government-Wide Financial Statements. Capital assets are defined by the government as assets with an initial individual cost of more than $5,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed.

Donated capital assets are recorded at estimated fair market value at the date of donation. 21

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Betterments and major improvements which significantly increase values, change capacities, or extend useful lives are capitalized. Upon sale or retirement of fixed assets, the cost and related accumulated depreciation/amortization are removed from the respective accounts and any resulting gain or loss is included in the results of operations.

Major outlays for capital assets and improvements are capitalized as projects are constructed.

Capital assets of the primary government, as well as the component units, are depreciated/amortized using the straight line method over the following estimated useful lives:

Infrastructure
Buildings and structures
Lease assets
Subscription assets
Improvements other than buildings
Machinery and equipment
Years
10- 40
15 - 20
5 - 10
3 - 10
15 5
Compensated Absences - Accumulated unpaid compensated absences (vacation, compensatory time and sick leave) are accrued as a liability and reported on the government-wide financial statements as long-term debt.

Payment of unpaid amounts are reported in the fund from which the employees who have accumulated leave are paid.

Deposits - Deposits principally consist of amounts collected from developers for services to be rendered by the City, including engineering, plan checks and inspections and planning review services. The City recognizes such amounts deposited as revenue when the services are performed and the corresponding expenditures are incurred.

Deferred Outflows and Deferred Inflows of Resources - In addition to assets, the statement of net position and balance sheet will sometimes report a separate section for deferred oulfiows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then. The City has three types of items that qualify for reporting in this category. The items are deferred pension related items and deferred other post-employment benefits (OPES) related items, and deferred charges on a previous refunding of long-term debt.

In addition to liabilities, the statement of net position and balance sheet 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 a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has three types of items that qualify for reporting in this category.

The first item, unavailable revenue, is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenue from intergovernmental revenues. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. The other items are deferred pension related items and deferred OPES related items.
22

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Long-Term Obligations - In the Government-Wide Financial Statements and in the Proprietary Fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities or Proprietary Fund Type Statement of Net Position. Debt principal payments of both government and business-type activities are reported as decreases in the balance of the liability on the Statement of Net Position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount.

In the fund financial statements, debt principal payments of Governmental Funds are recognized as expenditures when paid. Governmental Fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Pension - For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City's California Public Employee Retirement System (CalPERS) plan and additions to/deduction 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.

Non-Current Governmental Assets/Liabilities - GASB Statement No. 34 eliminates the presentation of account groups, but provides for these records to be maintained and incorporates the information into the Governmental Activities column in the Government-Wide Statement of Net Position.

Net Position/Fund Balance - The government-wide and business-type activities 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 - This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement of these assets reduce the balance in this category.
• Restricted Net Position - This category presents external restrictions on net position imposed by creditors, grantors, contributors, laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.
• Unrestricted Net Position - This category represents net position of the City not restricted for any project or other purpose.

Fund Balance - In the fund financial statements, governmental fund balance is made up of the following components:
• Nonspendable fund balance typically includes inventories, prepaid items, long-term portion of loans receivable and other items that must be maintained intact pursuant to legal or contractual requirements, such as endowments.
• Restricted fund balance category includes amounts that can be spent only for specific purposes imposed by creditors, granters, contributors, or laws or regulations of other governments or through enabling legislations.
23

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) • Committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the City Council. The City Council has the authority to establish, modify, or rescind a fund balance commitment.
• Assigned fund balance are amounts designated by the City Council for specific purposes and do not meet the criteria to be classified as restricted or committed. • Unassigned fund balance is the residual classification that includes all spendable amounts in the General Fund not contained in other classifications.

When expenditures are incurred for purposes for which both restricted and unrestricted (committed, assigned, or unassigned) fund balances are available, the City's policy is to apply restricted first.

When expenditures are incurred for purposes for which committed, assigned, or unassigned fund balances are available, the City's policy is to apply committed fund balance first, then assigned fund balance, and finally unassigned fund balance.

Use of Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates.

Leases - The City is a lessee for noncancellable leases of equipment. The City recognizes a lease liability and an intangible right-to-use lease asset (lease asset) in the government-wide financial statements.

At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight-line basis over its useful life. Key estimates and judgments related to leases include how the City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments.
• The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases.
• The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the City is reasonably certain to exercise.

The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability.

Lease assets are reported with other capital assets and lease liabilities are reported with long-term debt on the statement of net position.

Subscription-Based lnfonnation Technology Arrangements - The City is a subscriber for noncancellable subscriptions of information technology services. The City recognizes a subscription liability and an intangible right-to-use subscription asset (subscription asset) in the government-wide financial statements. 24

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 1: SUMMARY OF SIGIIIIFICAIIIT ACCOUNTING POLICIES (CONTINUED) At the commencement of a subscription, the City initially measures the subscription liability at the present value of payments expected to be made during the subscription term. Subsequently, the subscription liability is reduced by the principal portion of subscription payments made. The subscription asset is initially measured as the initial amount of the subscription liability, adjusted for subscription payments made at or before the subscription commencement date, plus certain initial direct costs. Subsequently, the subscription asset is amortized on a straight-line basis over its useful life. Key estimates and judgments related to subscriptions include how the City determines (1) the discount rate it uses to discount the expected subscription payments to present value, (2) lease term, and (3) subscription payments.
• The City uses the interest rate charged by the vendor as the discount rate. When the interest rate charged by the vendor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for subscriptions.
• The subscription term includes the noncancellable period of the subscription. Subscription payments included in the measurement of the subscription liability are composed of fixed payments that the City is reasonably certain to exercise.

The City monitors changes in circumstances that would require a remeasurement of its subscriptions and will remeasure the subscription asset and liability if certain changes occur that are expected to significantly affect the amount of the subscription liability.

Subscription assets are reported with other capital assets and subscription liabilities are reported with long-term debt on the statement of net position.

Changes in Accounting Principles and lllew GASB Pronouncements The following Government Accounting Standards Board (GASS) pronouncement was effective for the fiscal year ended June 30, 2023:

GASB Statement No. 96, Subscription-Based Information Technology Arrangements The requirements of this Statement will improve financial reporting by establishing a definition for SBITAs and providing uniform guidance for accounting and financial reporting for transactions that meet that definition. That definition and uniform guidance will result in greater consistency in practice. Establishing the capitalization criteria for implementation costs also will reduce diversity and improve comparability in financial reporting by governments. This Statement also will enhance the relevance and reliability of a government's financial statements by requiring a government to report a subscription asset and subscription liability for a SBITA and to disclose essential information about the arrangement. The disclosures will allow users to understand the scale and important aspects of a government's SBITA activities and evaluate a government's obligations and assets resulting from SBITAs. inflow of resources.

NOTE 2: STEWARDSHIP, COMPLIANCE AIIID ACCOUNTABILITY
California law authorizes the City to invest in obligations of the United States Treasury, agencies and instrumentalities, certificates of deposit or lime deposits in banks and savings and loan associations which are insured by the Federal Deposit Insurance Corporation.

In accordance with applicable sections of the California Government Code and the Livingston Municipal Code, the City prepares and legally adopts an annual balanced budget on a basis consistent with accounting principles generally accepted in the United States of America. Annual appropriated budgets are adopted for the General Fund, specific Special Revenue Funds, and specific Capital Projects Funds. Budget plans are adopted for Proprietary Funds. The Council holds public hearings and may add to, subtract from, or change appropriations within the revenues and reserves estimated as available. Expenditures may not legally exceed budgeted appropriations at the fund level.
25

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 2: STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY (COI\ITINUED) Deficit Fund Equity
At June 30, 2023, The City reported deficit fund equity in the following funds:

Fund Name Fund Type
Community Development Nonmajor Special Revenue Fund
Industrial Waste Water Major Enterprise Fund
Deficit
$ (756,572)
$(1,063,019)
Cause
(a)
(b)
(a) Deficit due to timing differences between grant receipts and disbursements, and is el<pected to be eliminated through future revenues.
(b) Deficit due to long-term advance from the Water Fund to subsidize operations.

Amount is el<pected to be eliminated through future service revenues.

Supplementary appropriations which alter the total expenditures of any fund, or expenditures in excess of total budgeted fund appropriations, must be approved by the City Council.

All annual appropriations lapse at fiscal year end to the extent they have not been expended or encumbered.

NOTE 3: CASH AIIID INVESTMENTS
The City pools all of its cash and investments except those funds required to be held by outside fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash is allocated to the various funds on average cash balances. Interest income from cash investments held with fiscal agents is credited directly to the related funds.

Cash and investments as of June 30, 2023, are classified in the accompanying financial statements as follows:

Statement of Net Position
Cash and investments
Restricted: Cash with fiscal agent
Total cash and investments
$ 39,824,540
178,854
$ 40,003,394
Cash and investments as of June 30, 2023, consist of the following:

Cash on hand $ 7,099
Deposits with financial institutions 4,716,128
Cash with fiscal agent 178,854
Local Agency Investment Fund 35,101,313
Total cash and investments $ 40,003,394
State of California Local Agency Investment Fund (LAIF) LAIF is overseen by the Local Agency Investment Advisory Board, which consists of five members, in accordance with State statute. The State Treasurer's office audits the fund annually. 26

CITY OF LIVIIIIGSTOIII
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 3: CASH AND INVESTMENTS (COIIITIIIIUED)
Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City's investment in this pool is reported in the accompanying financial statements at amounts based upon the City's pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.

GASS Statement Ille. 31
The City adopted GASS Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, as of July 1, 1997. GASS Statement No. 31 establishes fair value standards for investments in participating interest earning investment contracts, external investment pools, equity securities, option contracts, stock warrants and stock rights that have readily determinable fair values. Accordingly, the City reports its investments at fair value in the balance sheet. All investment income, including changes in the fair value of investments, is recognized as revenue in the operating statement.

Investments Authorized by !he California Government Code and the City's Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City's investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City's investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. The City's investment policy does not contain any specific provisions intended to limit the City's exposure to interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City's investment policy.

Maximum Maximum
Percentage Investment in
Authorized lnvestmentType Maximum Maturity of Portfolio One Issuer Local Agency Bonds 5 years None None
U.S. Treasury Obligations 5 years None None
U.S. Agency Securities 5 years None None
Banker's Acceptances 180 days 40% 30%
Commercial Paper 270 days 25% 10%
Negotiable Certificates for Deposits 5 years 30% None
RepurchaseAgreements 1 year None None
Reverse Repurchase Agreements 92 days 20% None
Medium Term Notes 5 years 30% None
Mutual Funds NIA 20% 10%
Money Market Mutual Funds NIA 20% 10%
Mortgage Pass-Through Securities 5 years 20% None
County Pooled Investment Funds NIA None None
Local Agency Investment Funds (LAIF) NIA None None
JPA Pools (other investment pools) NIA None None
* Based on state law requirements or City investment policy requirements, whichever is more restrictive. 27

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 3: CASH AND INVESTMENTS (CONTINUED)
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates.

The City did not have any investments subject to interest rate risk for the year ended June 30, 2023.

Disclosures Relating to 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. Presented below is the minimum rating by Standard & Poor's required by the California Government Code or the City's investment policy, and the actual rating as of June 30, 2022, for each investment type:

Not Rated
LAIF
Cash with Fiscal Agent
Cash and Cash Equivalents
Total Cash and Investments
Concentration of Credit Risk
$ 35,101,313
178,854
4,723,227
$ 40,003,394
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. The City does not have any investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of total City investments.

Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

As of June 30, 2023, the carrying amount of the City's bank deposits was $4,723,227 per books, and the respective bank balances totaled $4,994,192. Of the bank balances $250,000 is insured through the Federal Deposit Insurance Company. The remaining balance is to be collateralized by the bank.

The custodial risk for investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments.

With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government's indirect investment in securities through the use of mutual funds or government investment pools (such as LAIF). 28

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 4: IIIOTES/LONG-TERM RECEIVABLES
City of Livingston Employee Computer Purchase Program
The City of Livingston established a program for eligible employees to acquire computers and accessories with financial assistance from the City in the form of a no interest loan repaid through automatic payroll deductions.

The goal of the program is to improve organizational productivity by encouraging employees to purchase and use home computers.

Only full-time regular employees who have successfully passed their probationary period as new employees, and have no garnishments for credit or tax purposes, or similar liens in place at the time of application, are eligible to participate in this program. Contract employees may participate in this program under the following conditions: their employment contract generally extends to them the same benefits as regular employees, and the repayment period does not extend beyond their contract term.

The maximum loan amount is $3,000 per employee to be paid over a maximum of 36 months interest free. Seven employees are currently participating for a total outstanding balance as of June 30, 2023, of $4,370 due to the City. The receivable is reflected in the General Fund.

First Time Home Buyers Down-Payment Assistance
The City operates a first time home buyers down-payment assistance loan program. The total outstanding balances at June 30, 2023 were $818,435 and are reflected in the Program Income Fund.

NOTE 5: ADVANCES, INTERFUND RECEIVABLE, PAYABLE AND TRANSFERS A. Advances To/From Other Funds
Advance to Advance From
Major Funds:

Water Fund $ 1,269,129 $
Industrial Waster Water Fund 1,269,129
$ 1,269,129 $ 1,269,129
Advances represent long-term borrowing between funds. These amounts are not expected to be repaid within the next fiscal year and represent long-term loans to cover cash shortfalls.

13. Due To/From Other Funds
Receivable Fund Payable Fund Amount
General fund Nonmajor Community Development ..;$:.;__.;;42;;;;5;;.;,B;;;;B:;;;6;_ Due to/due from other funds for the year ended June 30, 2023, consisted of $425,886 due to the General Fund from the Nonmajor Community Development Fund for short-term loans resulting from a deficit cash balance.
29

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 5: ADVANCES, INTERFUND RECEIVABLE, PAYABLE AND TRANSFERS (CONTINUED) C. lnterfund Transfers
Transfers in
Capital Revenue Non-Major
Projects Stabilization Governmental
Fund Fund Funds Total
Transfers out
General fund $ 40,000 $ 145,968 $ 644,905 $ 830,873
Non-Major Governmental Funds 64,063 490,847 554,910
Total $ 104,063 $ 145,968 $ 1,135,752 $ 1,385,783
The General Fund transferred $40.000, $145,968 and $644,905 to the Capital Projects Fund, Revenue Stabilization Fund, and Non-Major Governmental Funds, respectively, for Council budgetary adopted funding. In addition, the RSTP Fund and Measure V Fund transferred $12,842 and $51,221, respectively, to the Capital Projects Fund for various capital project expenditures. 30

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTES: CAPITAL ASSETS
Capital asset activities for the year ended June 30, 2023, were as follows:

Balance Balance
Governmental Activities: July 11 2022 Adjustments* Transfers Additions Retirements June 30, 2023 Capital assets, not being depreciated/amortized:
land $ 3,485,866 $ $ $ $ $ 3,485,866 Construction in progress 4 939 833 ,8031438) 210 251 4 346 646 Total capita! assets, not being depreciated!amortized 8,425,699 ,a □ 3,43B) 210,251 7,832 512 Capital assets, being depreciated/amortized:

Buildings and improvements 11,957,966 1s1s,on) 803,438 12,086,327 Infrastructure 6,162,788 24,188 6,186,976 Lease assets 67,704 (8,183) 59,521 Subscription assets 276,203 276,203 Machinery and equipment 4 9B3 327 345 320 5 328 647 Total capital assets, being depreciated/amortized 23 171 785 (8,183! 803 438 645 711 23 937,674 Less accumulated depreciation/amortization for:

Buildings and improvements 5,005,898 288,625 5,294,523 Infrastructure 1,470,039 127,204 1,597,243 Lease assets 16,833 (7,106) 13,625 23,352 Subscription assets 49,193 49,193 Machinery and equipment 4 031 073 155 440 4 186 513 Total accumulated depreciation/amortization 1015231843 (71106) 634,087 11,150,824 Total capital assets, being depreciated/amortized, net 12 647 942 (\077) 803 438 11,624 12,786,850 Governmental acti\.1ties, capital assets, net $ 21 073 641 $ P1°77l $ $ 221 875 $ $ 20 619 362 * Adjustments pertain to a duplicate capitalized project and immaterial adjustments to the GA.SB 87 implementation calculations from the fiscal year ended June 30, 2022.

Balance Balance
Buslness~Type Activities: July 1, 2022 Adjustments• Transfers Additions Retirements June 301 2023 Capita! assets, not being depreciated/amortized:

Land $ 2,979,629 $ $ $ $ $ 2,979,629 Construction in progress 3 525 675 49049 (215261222) 387 411 1,435913 Total capital assets, not being depredatedfamortized 6 505 304 49049 (215261222) 387 411 4 415 542 Capital assets, being depreciated/amortized:

Buildings and improvements 25,000 25,000 Infrastructure 37,165,566 2,526,222 39,691,788 Subscription assets 195,447 195,447 Machinery and equipment 2,306 585 2 306 585 Total capital assets, being depreciated/amortized 39,497,151 2,526,222 195,447 42,218 820 Less accumulated depreciation/amortization for:

Buildings and improvements 25,000 25,000 Infrastructure 12,838,809 1,047,719 13,886,528 Subscription assets 40,656 40,856 Machinery and equipment 1220110 110 818 1 330,928 Total accumulated depreciation/amortization 14 083 919 1,199 193 15,283,112 Total capita! assets, being depreciated/amortized, net 25 413 232 2,526,222 (1z003?46) 26,935 708 Business-Type activities, capital assets, net $ 31,918,536 $ 49049 $ s (616,335) $ $ 31,351,250 * Adjustments pertain to prior fiscal year capital projects that were not capitalized and placed into ser\ice, 31

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 6: CAPITAL ASSETS (CONTINUED)
Depreciation/amortization expense was charged to the following functions in the Statement of Activities:

Governmental Activities
General Government $ 164,460
Public Safety 97,986
Public Works 203,668
Parks and Community Services 167,973
Totals $ 634,087
Business T~~e Activities
Water $ 728,816
Sanitation 29,057
Domestic Sewer 440,720
Industrial Sewer 600
Totals $ 1,199,193
NOTE 7: LONG-TERM DEBT
The City generally incurs long-term debt to finance projects or purchase assets which will have useful lives equal to or greater than the related debt.

In governmental fund types, debt discounts, premiums, and issuance costs are recognized in the current period. Debt discounts and premiums incurred in proprietaiy funds are deferred and amortized over the term of the debt using the bonds-outstanding method, which approximates the effective interest method. The City's debt transactions are summarized below and discussed in detail thereafter:

Beginning Ending Current
Governmental ktivitles: 7/1/2022 Addition Deletion 6/30/2023 Portion U.S Bancorp Financed Purchase $ 1,980,100 $ s 128,891 $ 1,851,209 $ 132,416 Business T~e At::tivities:

SWRCB Water Loan $ 1,015,851 $ $ 62,775 $ 953,076 s 63,783 2016A Sewer Refunding 6,555,000 210,000 6,345,000 220,000 SWRCB Water Loan 2020 3,352,226 154,758 89,399 3,417,585 92,719 U.S Bancorp Financed Purchase 594,935 38,727 556,208 39,785 Total Notes, Bonds, and Financed Purchase 11,518,012 154,758 400,901 11,271,869 416,287 Unamortized bonds premiums and deferred charges 228,339 (2.204) 9,026 217,109 9,026 Total $ 11,746,351 $ 152,554 $ 409,927 11,488,978 $ 425,313 Long-term debt payable at June 30, 2023 was comprised of the following individual issues:

U.S. Bancorp Lease - In December 2019, The City entered into a financed purchase arrangement to finance energy conservation improvements on certain City properties. The lease obligation is accounted for as a financed purchase where the related improvements to be acquired will become property of the City when all terms of the lease agreement are met. The stated interest under terms of the agreement is 2.735%. Present value of the remaining payments as of June 30, 2023 is $2,407,417, the City has allocated financed purchase proceeds of $1,851,209 to the Capital Projects Fund and $556,208 to the Water Fund, future payments are expected to be made based on this allocation. Annual debt service payments of $238,044 under the agreement start on December 6, 2020 and end on December 6, 2034.
32

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 7: LONG-TERM DEBT (CONTINUED)
As of June 30, 2023, the City had accumulated total capital expenditures of $2,191,741 in Construction In Progress in the Capital Projects Fund.

SWRCB Water Loan - In December 2016, the City entered into an agreement for $1,353,245 with the State Water Resource Control Board to fund major improvements to Well #17. Principal and interest of $39,389 are paid semi-annually on January 1 and July 1 through 2036. The interest rate is 1.6%. 2016A Sewer Revenue Refunding Bonds - In October 2016, the City issued Series 2016A Sewer Revenue Refunding Bonds for the principal amount of $7,715,000. The issuance was to refund the outstanding principal balance of the Refunding Revenue Bonds described above. In addition, the proceeds of the sale of the bond were used to pay the costs of issuance. The reacquisition price exceeded the net carrying amount of the old debt by $57,298. The City refunded the above debts to reduce its total debt service over 26 years by $1,858,942 and to obtain an economic gain (difference between the present values of debt service payments on the old and new debt) of $832,214. The bonds bear interest ranging from 2.0% to 4.0% and are payable semi-annually commencing March 2017 through March 2043. Debt service is secured by a pledge of net revenues of the City's Sewer System. The City covenants that it shall prescribe, revise and collect such charges for the services and facilities of the sewer system which shall produce revenues sufficient in each fiscal year to provide gross revenues which are sufficient to pay all sewer operation and maintenance costs and all bond installment payments and produce net sewer revenues equal to at least 1.25 times debt service coming due and payable during such fiscal year. The City is in compliance with those covenants as of June 30, 2023.

Principal and interest debt service paid during the fiscal year ended June 30, 2023, totaled $447,850. Total sewer system net revenues calculated in accordance with the covenants were $819,773 at June 30, 2023.

SWRCB Water Loan 2020 - In September 2018, The City entered into a construction installment sale arrangement, a loan in substance, with the State Water Resource Conservation Board to finance certain City water well improvements. The stated interest under terms of the arrangement is 1.8% annually. Annual debt service payments range from $801 to $38,955 under the arrangement and start on July 1, 2020 and end on July 1, 2051. As of June 30, 2023, the City had drawn a total $3,417,585 of the total loaned amount. As part of the arrangement the loan is secured by a lien on and pledge of the Enterprise Fund, Net Revenues, and the Reserve Fund in priority as specified in the agreement. The City covenants that it shall prescribe, revise and collect such charges for the services and facilities of the water system which shall produce revenues sufficient in each fiscal year to provide gross revenues which are sufficient to pay all water operation and maintenance costs and all loan installment payments and produce net water revenues equal to at least 1.10 times debt service coming due and payable during such fiscal year. Principal and interest debt service paid during the fiscal year ended June 30, 2023, totaled $150,392.

The annual requirement to amortize the principal and interest on all long-term debt at June 30, 2023, were as follows:

Governmental Activities
Years ending
Business Tyee Activities
June 30, Princieal Interest Princieal Interest
2024 $ 132,416 $ 44,958 $ 416,287 $ 317,989
2025 141,865 41,181 431,600 305,360
2026 139,758 43,288 2,606,553 292,251
2027 143,580 39,466 460,536 278,464
2028 147,507 35,539 474,603 264,596
2029-2033 800,305 114,928 2,586,962 1,237,822
2034-2038 345,778 14,489 1,890,188 621,161
Thereafter 2,909,851 782,540
Totals $ 1,851,209 $ 333 849 $ 11,776,580 $ 4,100 181
33

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 8: POSTEMPLOYMENT HEALTH CARE BENEFITS PLAN DESCRIPTION - SINGLE EMPLOYER For all employees employed by the City as of July 1, 1989 who retire from the City's employment under the California Public Employee's Retirement System (CalPERS) currently in effect other than disability retirement, the City will continue to pay the premiums for health and dental care coverage in an amount equal to the amount paid if the employee was still employed by the City. In disability cases, dependent medical and dental coverage will continue until death of the retired employee or until dependents no longer are qualified as dependents under the current medical and dental plan.

Employees hired after July 1, 1989 (clerical and public works bargaining units only), shall receive City paid post-retirement health benefits as follows (a) employee must have been continuously employed by the City for twenty years (disruptions in service due to lay-offs are exempted), (b) post-retirement health insurance for employee only shall be limited to the actual cost of insurance, not to exceed $300 per month, (c) disability retirement will be as if employee met the twenty year employment requirement described above and (d) at age sixty-five, Medicare shall become the retired employee's primary insurance.

Employees Covered
Membership in the plan consisted of the following at June 30, 2022, the date of the latest actuarial valuation:

Number of active plan members
Number of inactive members currently receiving benefits Total
Contributions
51 9
60 The contribution requirements of plan members and the City are established and may be amended by the City.

The City determines the required contributions using the Entry Age Normal Cost Method. The required contribution is based on projected pay-as-you-go financing requirements.

Long Term Expected Rate of Return
The expected long-term return on trust assets was derived from published information by CalPERS.

CalPERS expectations are summarized in the chart below:

CERBT Strategy 1 Years 1-5 Years 6+
Target Expected Real Rate Expected Real Rate
Asset Classification Allocation of Return* of Return*
Global Equity 49% 4.40% 4.50%
Fixed Income 23% -1.00% 2.20%
Global Real Estate (REITs) 20% 3.00% 3.90%
Treasury Inflation Protected Securities 5% -1.80% 1.30% Commodities 3% 0.80% 1.20%
Total 100%
*Real rates of return come from a geometric representation of returns that assume a general inflation rate of

2.50%
34

CITY OF LIVINGSTON
Notes lo the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 8: POSTEMPLOYMENT HEALTH CARE BENEFITS PLAN DESCRIPTION - SINGLE EMPLOYER (CONTINUED)
Currently, CalPERS' expected returns are split for years 1-10 and years 11 and thereafter. To derive the expected return for the City of Livingston, plan benefits were projected in each future year. Then applying the plan specific benefit payments to CalPERS bifurcated return expectations, the single equivalent long term rate of return was determined to be 6.45%. This rate was used as the discount rate for liabilities for financial statement reporting. Assets held in trust are expected to meet next year's projected benefit payments.

Actuarial Assumptions
The total OPEB liability for the City, after considering the sharing of benefit-related costs with inactive OPEB members, based on the established pattern of practice, was determined by an actuarial valuation performed as of June 30, 2022, using the following actuarial methods and assumptions.

Actuarial Valuation Date
Measurement Date
Actuarial Cost Method
Asset Valuation Method
Assumptions
Inflation
Investment Rate of Return
Healthcare Cost Trend Rates
June 30, 2022
June 30, 2022
Entry-Age Normal
Market Value

2.50%

5.90%

6.50% in 2025, decreasing to an ultimate trend rate of 3.90% in 2075
The actuarial assumptions used in the June 30, 2022, valuation were based on the results of the Macleod Watts Scale 2022 applied generationally.
35

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 8: POSTEMPLOYMENT HEAL TH CARE BENEFITS PLAN DESCRIPTION - SINGLE EMPLOYER (CONTINUED)
Changes in the Net OPEB Liability
Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability
(a) (b) (c) = (a) - (b)
Balance at June 30, 2022 $ 2,394,634
Changes recognized for the
$ 298,210 $ 2,096,424
measurement period:

Service cost 20,234 20,234
Interest 145,636 145,636
Expected investment income 19,232 (19,232) Contributions-employer 242,774 (242,774) Benefit payments (242,774) (242,774)
Administrative expense (76) 76
Changes due to assumption changes 39,706 39,706
Changes due to plan experience 487,967 487,967
Change due to investment experience (59,135) 59,135
Net Changes 450,769 (39,979) 490,748
Balance at June 30, 2023 $ 2,845,403 $ 258,231 $ 2,587,172 The only assumption change reflected during this period is the change in the discount rates as required GASS75. by
Sensitivity of the City's Net OPEB Liability to Changes in the Discount Rate The following presents the net OPES liability of the City, as well as what the net OPES 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:

Net OPES Liability
Discount Rate Current
-1 Percent Discount Rate

4.90% 5.90%
Discount Rate
+1 Percent

6.90%
$ 2,825,983 $ 2,587,172 $ 2,377,437
Sensitivity of the City's Net OPEB Liability to Changes in the Healthcare Cost Trend Rates The following presents the net OPES liability of the City, as well as what the net OPES liability would be if it were calculated using a healthcare cost trend rate that is 1 percentage-point lower or 1 percentage- point higher than the current rate:

Net OPES Liability
Healthcare Trend
-1 Percent Current Trend
Healthcare Trend
+1 Percent
$ 2,383,213 $ 2,587,172 $ 2,816,356
Healthcare cost trend rate was assumed to increase by 6.5% effective January 1, 2025; known increases were applied for 2023 and 2024) and grade down to 3.9% for years 2075 and later. 36

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 8: POSTEMPLOYMENT HEALTH CARE BENEFITS PLAN DESCRIPTION - SINGLE EMPLOYER (CONTINUED)
Deferred Outflows/Inflows Related to OPEB
For the year ended June 30, 2023, the City recognized OPEB expense of $188,294. At June 30, 2023, 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 $ 402,336 $ 279,462
Differences between expected and
actual experience 499,326 198,518
Net difference between projected
and actual earnings on OPEB
plan invesbnents 18,958
Deferred Contributions 431,672
Total $ 1,352,292 $ 477,980
The City will recognize the deferred contributions in the next fiscal year. In addition, future recognition of these deferred resources is shown below:

Deferred
Outflows/(! nflows)
Fiscal year ended June 30, of Resources
2024 $ 40,810
2025 42,314
2026 40,974
2027 50,816
2028 38,989
Thereafter 228,737
Total $ 442,640
NOTE 9: PENSION PLAN
Plan Description - The City contributes to the California Public Employees' Retirement System (PERS), an agent multiple-employer public employee defined benefit pension plan. PERS provides retirement and disability benefits, annual cost-of-living adjustments and death benefits to plan members and beneficiaries. PERS acts as a common investment and administrative agent for participating public entities within the State of California.

Benefit provisions and all other requirements are established by state statute and city ordinance. Copies of PERS' annual financial report may be obtained from their Executive Office - 400 P Street - Sacramento, CA 95814.

All full-time employees are eligible to participate in the Plan. Part-time employees appointed to a term of one year or longer and who work an average of 20 hours per week are also eligible to participate. Other part-time non-benefited hourly employees do not participate in the Plan. Related benefits vest after five years of service. Upon five years of service, employees who retire at or after age 55 are entitled to receive an annual retirement benefit.
37

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 9: PENSION PLAN (CONTINUED)
Funding Policy - Management, clerical, and public works plan members in the Classic Miscellaneous Plan are required to contribute 3% - 7% of their covered salary, which is covered by the City. On behalf of Livingston Police Officers Association and Supervisory Unit Classic Safety and Miscellaneous plan members, the City contributes 3% of the 7%. PEPRA employees contribute their portion. The City is required to contribute the actuarially determined remaining amounts necessary to fund the benefits for its members. The actuarial methods and assumptions used are those adopted by the CalPERS Board of Administration. The contribution requirements of plan members is established by State statute and the employer contribution is established and may be amended by PERS.

The Plans' provisions and benefits in effect at June 30, 2023, are summarized as follows:

Hire Date
Benefit Formula
Benefit Vesting Schedle
Benefit Payment
Retirement Age
Monthly Benefits, as a % of Annual Salary
Required Employee Contribution Rates
Required Employer Contribution Rates
Hire Date
Benefit Formula
Benefit Vesting Schedle
Benefit Payment
Retirement Age
Monthly Benefits, as a % of Annual Salary
Required Employee Contribution Rates
Required Employer Contribution Rates
Safety - Classic
Prior to January 1, 2013

2.00% at 55; maximum 2%
COLA
5 years of service
Monthly For Life
55 2.00%

6.94%

15.62%
Safety - PEPRA
On or After January 1, 2013

2.00% at 62; maximum 2%
COLA
5 years of service
Monthly For Life
62 2.00%

10.00%

10.80%
Miscellaneous - Classic
Prior to January 1, 2013

2.00% at 55; maximum 2%
COLA
5 years of service
Monthly For Life
55 2.00%

6.91%

10.87%
Miscellaneous - PEPRA
On or After January 1, 2013

2.00% at 62; maximum 2%
COLA
5 years of service
Monthly For Life
62 2.00%

6.75%

7.73%
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 both 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. 38

CITY OF LIVINGSTON
Notes to !he Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 9: PENSION PLAN (CONTINUED)
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2022, the City reported net pension liabilities for its proportionate shares of the net pension liability of each Plan as follows:

Miscellaneous
Safety
Total
$ 5,171,407
2,920,864
$ 8,092,271
The City's net pension liability for each Plan is measured as the proportionate share of the net pension liability. The net pension liability of each of the Plans is measured as of June 30, 2021, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2022, rolled forward to June 30, 2021, 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 plans relative to the projected contributions of all participating employers, actuarially determined. The City's proportionate share of the net pension liability for each Plan as of June 30, 2022, and 2023 was as follows:

Proportion - June 30, 2022
Proportion - June 30, 2023
Change - Increase (Decrease)
Miscellaneous

0.0883%

0.0893%

0.0010%
Safety

0.0454%

0.0470%

0.0015%
For the year ended June 30, 2023, the City recognized pension income of $778,785. At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pension from the following sources:

Contributions subsequent to the
measurement date
Changes due to proportions
Differences between expected and
actual experience
Changes of assumptions
Net difference between projected
and actual earnings on pension
plan investments
Total
Deferred Outflows Deferred Inflows
of Resources of Resources
$ 1,116,679 $
404,973 112,097
224,736 101,274
824,430
1 408 510 463,569
$ 3,979,328 _$,_.. __ 6_7 __ 6""',9 .. 40 ...
39

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 9: PENSION PLAN (CONTINUED)
The $991,214 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, 2023.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Deferred
Outflows/(I nflows)
Fiscal year ended June 30, of Resources
2024 $ 599,226
2025 474,397
2026 251,342
2027 860,744
Total $ 2,185,709
Actuarial Methods and Assumptions - The collective total pension liability for the June 30, 2022 measurement period was determined by an actuarial valuation as of June 30, 2021, with update procedures used to roll forward the total pension liability to June 30, 2022. The collective total pension liability was based on the following assumptions:

Actuarial Cost Method
Actuarial Assumptions
Discount rate
Inflation
Salary increases
Mortality rate table
Post-retirement benefit increase
Entry Age Normal Cost Method

6.90%

2.30%
Varies by entry age and services
Derived using CalPERS' membership data for all funds
The lesser of contract COLA or 2.30% until purchasing power protection allowance floor on purchasing power applies,

2.30% thereafter
The mortality table was developed based on CalPERS-specific data. The rates incorporate Generational Mortality to capture ongoing mortality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. For more details, please refer to the 2021 experience study report that can be found on the CalPERS website.

Discount rate The discount rate used to measure the total pension liability for Public Employees Retirement Fund C was 6.90%. 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. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best- estimate ranges of expected future real rates of return (expected rate of returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long- term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds' asset classes, expected compound (geometric) returns were calculated over the short-term (first 1 O years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.
40

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE !l: PENSION PLAN (CONTINUED)
The long-term expected real rates of return by asset class can be found in CalPERS' Annual Comprehensive Financial Report for the fiscal year ended June 30, 2023.

The table below reflects long-term expected real rates of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation.

The geometric rates of return are net of administrative expenses.

Assumed
Asset
Asset Class Allocation Real Return '· 2
Global equity-cap-weighted 30.00% 4.54%
Global equity-non-cap-weighted 12.00% 3.84%
Private equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed securities 5.00% 0.50%
Investment grade corporates 10.00% 1.56%
High yield 5.00% 2.27%
Emerging market debt 5.00% 2.48%
Private debt 5.00% 3.57%
Real assets 15.00% 3.21%
Leverage -5.00% -0.59%
1 An expected inflation of 2.30% used for this period. 2 Figures are based on the 2021 Asset Liability Management study 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 Plan, calculating using the discount rate of each 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 (5.90%) or 1-percentage point higher (7.90%) than the current rate:

Discount Rate Current Discount Rate
-1 Percent Discount Rate +1 Percent

5.90% 6.90% 7.90%
Miscellaneous $ 7,918,805 $ 5,171,407 $ 2,910,980
Safety 4,699,364 2,920,864 1,467,342
Pension Plan Fiduciary Net Position - Detailed information about each pension plan's fiduciary net position is available in the separately issued CalPERS financial reports. 41

CITY OF LIVINGSTON
Notes to !he Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 10: RISK MANAGEMENT
The City participates with other public entities in a joint venture under a joint powers agreement which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.

The CSJVRMA is a joint powers authority of 54 cities in the Central San Joaquin Valley, California. It was established under the provisions of California Government Code Section 6500, et. seq. The CSJVRMA is governed by a Board of Directors, which meets three times per year. The day-to-day business is handled by a management group contracted by the CSJVRMA. CSJVRMA's financial statements can be obtained at 1750 Creekside Oaks Drive, Suite 200, Sacramento, California 95833.

CSJVRMA pays first dollar coverage for liability and workers' compensation claims. Outstanding claims are valued at the end of each fiscal year and after the end of the fifth year of each program year, members are given refunds or charged an assessment depending on the members fund balance. CSJVRMA's liability self-insured retention (SIR) is $1,000,000 and the city's retained limit is $25,000. The CSJVRMA is a member of the California Affiliated Risk Management Authority (CARMA), an excess joint powers authority, for the amount in excess of $1,000,000. CARMA self-insures a portion of their coverage and purchases excess and reinsurance coverage through various insurance carriers above the self-insured layer. CSJVRMA's workers' compensation SIR is $500,000 and the city's retained limit is $25,000. The CSJVRMA is a member of the Local Agency Workers' Compensation Joint Powers Authority (LAWCX), an excess joint powers authority, for the amount in excess of $500,000. LAWCX self-insures a portion of their coverage and participates in another excess joint powers authority, the Public Risk Innovation, Solutions, and Management (PRISM), who purchases excess and reinsurance coverage above the self-insured layers.

The latest audited financial information and the most current information available for CSJVRMA for fiscal year ended June 30, 2023 is as follows:

Total Assets
Total Liabilities
Net Position
Total Revenues
Total Expenses
lncreases/(Decrease) in Net Position
NOTE 11: CONTINGENT LIABILITIES
$ 153,984,502
120,022,096
$ 33,962,406
$ 73,088,767
71,300,255
$ 1,788,512
The City participates in a number of Federal and State assisted grant programs which are subject to financial and compliance audits. Audits for these programs and the respective findings are to be determined at a future date, and the City expects the amount, if any, of the expenditures which may be disallowed by the granting agency to be immaterial.

The City is a defendant in various lawsuits and claims. The City attorney anticipates that actual or potential claims against the City, not covered by insurance, would not materially affect the financial position of the City.
42

CITY OF LIVINGSTON
Notes to !he Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 12: COMPENSATED ABSENCES
As described in Note 1, under certain circumstances and accordingly to the negotiated labor agreements, City employees are allowed to accumulate annual leave. The annual leave amount is accrued and accounted for as compensated absences in the government-wide and proprietary fund statements.

As shown in the table below, the long-term portion of this debt amounts to $648,236 for governmental activities and $182,415 for business-type activities at June 30, 2023. These amounts are expected to be paid in future years from future resources. In prior years, compensated absences have been liquidated primarily by the General Fund and the proprietary funds. The total amount outstanding at June 30, 2023, was $72,026 for governmental activities and $19,481 for business-type activities.

Amounts
Balance Balance Due Within
July 1, 2022 Additions Deletions June 30, 2023 One Year Governmental
Activities $ 446,909 $ 273,353 $ $ 720,262 $ 72,026
Business-Type
Activities $ 128 297 $ 66,519 $ $ 194,816 $ 19,481
NOTE 13: LEASES AND SUBSCRIPTION-BASED INFORMATION TECHNOLOGY ARRANGEMENTS Lease Payable
The City has entered into various lease agreements as lessee for the acquisition and use of equipment. The terms of these leasing arrangements range from 3 to 5 years. As of June 30, 2023, the total value of the lease liability was $36,687. The City is required to make monthly principal and interest payments of ranging from $271 to $638. The leases have interest rates of 2%. Information on the lease assets as of June 30, 2023 are as follows:

Governmental Activities
Lease Type Major Class of Underlying Asset
Equipment lease Right-to-use equipment
43 Amount of
Leased Capital
Assets
$ 59,521
Accumulated
Amortization
$ 23,352

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 13: LEASES AND SUBSCRIPTION-BASED INFORMATION TECHNOLOGY ARRANGEMENTS (CONTINUED)
The future principal and interest subscription payments as of June 30, 2023, were as follows:

Governmental Activities
Fiscal Year
Ending
June 30, Principal Interest
2024 $ 13,607 $ 609
2025 12,605 336
2026 6,411 151
2027 4,064 30
Totals $ 36,687 $ 1,126
Subscription-Based Information Technology Arrangements
The City implemented GASB Statement No. 96 in the fiscal year ended June 30, 2023. The primary objective of this statement is to enhance the relevance and consistency of information about governments' subscription based-information technology arrangement (SBITA) activities. This statement establishes a single model for SBITA accounting based on the principle that SBITAs are financings of the right to use an underlying asset.

Under this Statement, a subscriber is required to recognize a subscription liability and an intangible right-to-use subscription asset, For additional information, refer to the disclosures below.

The City has entered into various SBITAs as the subscriber for the use of software as a service. An initial subscription liability was recorded in the amount of $467,735 during the current fiscal year. The terms of these subscriptions range from 3 to 4 years. As of June 30, 2023, the total value of the subscription liability was $367,379. The City is required to mal<e monthly principal and interest payments of ranging from $64 to $4,242.

The subscriptions have interest rates ranging from 1.8500% to 3.3780%. Information on the subscription assets as of June 30, 2023, are as follows:

Governmental Activities
Subscription Type
Software as a service
Business-type Activities
Subscription Type
Software as a service
44 Amount of
SBITA Capital
Assets
$ 276,203
Amount of
SBITA Capital
Assets
$ 195,447
Accumulated
Amortization
$ 49,193
Accumulated
Amortization
$ 40,656

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 13: LEASES AND SUBSCRIPTION-BASED INFORMATION TECHNOLOGY ARRANGEMENTS (CONTINUED)
The future principal and interest subscription payments as of June 30, 2023, were as follows:

Governmental Acti.ities Business-type Acti.ities
Fiscal Year
Ending
June 30, Principal Interest Principal Interest Principal Interest 2024 $ 54,619 $ 5,384 $ 36,846 $ 3,858 $ 91,465 $ 9,242 2025 53,960 3,989 37,784 2,919 91,744 6,908 2026 55,218 2,654 38,057 1,955 93,275 4,609 2027 53 190 1 289 37,703 990 90 893 2,279 Totals $ 216 987 $ 13 316 $ 150 390 $ 9 722 $ 367 377 $ 23 038 NOTE 14: PRIOR PERIOD ADJUSTMENTS
Corrections of Error
There was an instance of capital project activity capitalized during the fiscal year ended June 30, 2022 that was a duplicate of activity that was capitalized during the fiscal year ended June 30, 2021 in the amount of $675,077.

The net position as of June 30, 2022 has been restated to correct this error.

Changes to or within the Reporting Entity
The Economic Opportunity, Revenue Stabilization, Community Development, Recreation, and MAPS special revenue funds were previously presented within the General Fund during the prior fiscal year. For the year ended June 30, 2023, these were broken out into stand-alone nonmajor special revenue funds with the exception of the Revenue Stabilization Fund which is presented as a major special revenue fund due to the significant amount of liabilities reported.

The Program Income Fund was previously elected as a major governmental fund during the prior fiscal year for consistency with historical presentation. Due to aforementioned reporting changes noted above, the City has elected to report the Program Income Fund as a nonmajor special revenue fund for the year ended June 30, 2023 45

CITY OF LIVINGSTON
Notes to the Financial Statements
Fiscal Year Ended June 30, 2023
NOTE 14: PRIOR PERIOD ADJUSTMENTS (CONTINUED)
Adiustments to and Restatements of Beginning Balances
During fiscal year 2023, changes to or within the financial reporting entity, an error correction, and the change in accounting principle resulted in adjustments to and restatements of beginning net position and fund net position, as follows:

Government~wide
Governmental activities
Governmental funds
Major funds
General fund
Program Income
Maintenance Districts
Capital Projects
Revenue Stabilization fund
Nonmajor funds
Total governmental funds
NOTE 15: SUBSEQUENT EVENTS
June 30, 2022
As Previously
Reported
$ 29349110
$ 4,681,170
453,543
3,173,454
763,525
6 422 243
$ 15,493,935
Changes to or
within the
Reporting Entity
$
$ (1,012,763)
(453,543)
821,906
644 400
$
Changes in
Error Accounting June 30, 2022
Correction Principle As Restated
$ {67s,oni $ $ 28,674,033
$ $ $ 3,668,407
3,173,454
763,525
821,906
7,066,643
$ $ $ 15,493,935
The City evaluated subsequent events for recognition and disclosure through September 12, 2024, the date which these financial statements were available to be issued. Management concluded that no material subsequent events have occurred since June 30, 2023, that required recognition or disclosure in the financial statements.
46

REQUIRED SUPPLEMENTARY INFORMATION
47

THIS PAGE INTENTIONALLY LEFT BLANK
48

CITY OF LIVINGSTON
Budgetary Comparison Schedule
General Fund
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues
Taxes $ 6,787,927 $ 6,787,927 $ 7,060,185 $ 272,258 Licenses and permits 5,555 5,555 4,575 (980) Intergovernmental 625,344 625,344 578,097 (47,247) Charges for services 159,000 159,000 158,699 (301) Use of money and property 30,700 30,700 79,967 49,267 Fines and forfeitures 39,500 39,500 37,085 (2,415) other 4,200 4,200 73,871 69,671 Issuance of SBITAs 272,688 272,688 Total Revenues 7,652,226 7,652,226 8,265,167 612,941
Expenditures
Current:

General government 1,172,534 1,103,122 1,260,687 (157,565) Public safety 4,927,133 4,927,134 4,246,022 681,112 Parks 222,514 222,514 238,618 (16,104) Public works 363,028 363,028 345,114 17,914 Capital outlay 233,330 233,330 499,358 (266,028) Debt service:

Principal retirement 113,077 180,685 180,685
Interest and fiscal charges 47,511 49,314 49,314
Total Expenditures 7,079,127 7,079,126 6,819,798 259,328 Excess revenue over expenditures 573,099 573,100 1,445,369 872,269 Other Financing Sources (Uses)
Transfers in
Transfers out (133,805) (830,873) (697,068) Total Other Financing Sources (Uses) (133,805) (830,873) (697,068) Net Change in Fund Balances $ 573,099 $ 439,295 614,496 $ 175,201 Fund Balances
Beginning of Year, as Restated 3,668,407
End of Year $ 4,282,903
49

CITY OF LIVINGSTON
Budgetary Comparison Schedule
Maintenance Districts
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Ne~ative)
Revenues
Intergovernmental $ 16,220 $ 16,220 $ 17,652 $ 1,432 Use of money and property 74,115 74,115 Maintenance assessments 1,756,844 1,756,842 1,795,221 38,379 Other 15,247 15,247 Total Revenues 1,773,064 1,773,062 1,902,235 129,173
Expenditures
Current:

Public works 2,821,720 2,821,719 1,475,012 1,346,707 Capital outlay 98,167 98,169 49,737 48,432 Total Expenditures 2,919,887 2,919,888 1,524,749 1,395,139 Net Change in Fund Balances $ (1,146,823) $ (1,146,826) 377,486 $ 1,524,312 Fund Balances
Beginning of Year 3,173,454
End of Year $ 3,550,940
50

CITY OF LIVINGSTON
Budgetary Comparison Schedule
Revenue Stabilization
Year Ended June 30, 2023
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues
Intergovernmental $ 1,199,762 $ 1,199,762 $ $ (1,199,762) Use of money and property 42,544 42,544 Transfers in 145,968 145,968 145,968 Total Revenues 1,345,730 1,345,730 188,512 (1,157,218)
Expenditures
Current:

General government 2,588,521 2,588,521 2,588,521
Total Expenditures 2,588,521 2,588,521 2,588,521
Net Change in Fund Balances $ (1,242,791) $ (1,242,791) 188,512 $ 1,431,303 Fund Balances
Beginning of Year , as Restated 821,906 End of Vear $ 1,010,418 51

CITY OF LIVINGSTON
Cost Sharing Multiple Employer Plan
Schedule of Proportionate Share of the Net Pension Liability As of ,June 30 For tbe Last Ten Fiscal Vears '
1 )
Rate Plan's Proportion of the Net Pension Liability
Rate Plan's Proportionate Share of the Net Pension liability Rate Plan's Covered Payroll
Rate Plan's Proportionate Share of the Net Pension Liability as Percentage of Covered Payroll
The Pension Plan's (PERF~C) Fiduciary Net Position as a Percentage of the Total Pension Liability
Rate Plan's Proportion of the Net Pension Uabllity
Rate Plan's Proportionate Share of the Net Pension Liability Rate Plan's Covered Payroll
Rate Plan's Proportionate Share of the Net Pension Liability as Percentage of Covered Payroll
The Pension Plan's (PERF-C) Fiduciary Net Position as a Percentage of the Total Pension Liability
Notes to Schedule of Proportionate Share of the Net Pension Liability Ben§fit Changes: None.

Changgg; of AssumQ!iQn~r None.
2015

0.03960%
$ 2,464,138 $
$ 1,803,899 $
136.60%

79.98%
2015

0.02230%
$ 1,387,572 $
$ 892,349 $
155.50%

80.42%
Miscellaneous Rate Plan
2016 2017 2018

0.09348% 0.09502% 0.09687%
2,564,162 $ 3,300,933 $ 3,818,551
1,685,745 $ 1,688,533 $ 1,982,411
152.11% 195.49% 192.62%

79.56% 75.06% 73.85%
Safety Rate Plan
2016 2017 2018

0.02793% 0.06184% 0.03184%
1,150,641 $ 1,649,184 $ 1,933,287
951,670 $ 1,086,467 $ 1,184,979
120.91% 151.79% 163.15%

83.85% 78.69% 77.62%
!
1 l Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only nine years are shown.
52

Miscellaneous Rate Plan
2019 2020 2021 2022 2023

0.09879 0,10129% 0.04043% 0,04588% 0.04477%
$ 3,723,031 $ 4,056,159 $ 4,398,717 $ 2,481,216 $ 5,171,407 $ 2,375,780 $ 2,180,943 $ 2,503,615 $ 2,728,001 $ 2,728,001 156.71% 185.98% 175.69% 90.95% 189.57%

76.19% 75.89% 77.73% 88.30% 78.19%,
Safe~ Rate Plan
2019 2020 2021 2022 2023

0.03331% 0.03451% 0.02225% 0.02124% 0.02529%
$ 1,954,629 $ 2,154,291 $ 2,420,480 $ 1,148,783 $ 2,920,864 $ 1,383,595 $ 1,391,084 $ 1,416,193 $ 1,371,759 $ 1,371,759 141.27% 154.86% 170.91% 83.75% 212.93%

77.70% 77.67% 75.10% 86.61% 75.53%
53

CITY OF LIVINGSTON
Cost Sharing Multiple Employer Plan
Schedule of Plan Contrinutlons
As of June 301 for the Last Ten Fiscal Years (1)
Actuarially Determined Contribution
2015
$ 195,635 $
Miscellaneous Rate Plan
2016 2017 2018
182,947 $ 267,382 $ 300,757
Contribution in Relation to the Actuarially Determined Contribution (195,635) (182,947) (267,382) (300!757} Contribution Deficiency (Excess) $ $ $ $ Covered Payroll $ 1,803,899 $ 1,685,745 $ 1,688,533 $ 1,982,411 Contributions as a Percentage of Covered Payroll 10.85% 10.85% 15.84% 15.17% Safe!!l: Rate Plan
2015 2016 2017 2018
Actuarially Determined Contribution $ 141,280 $ 143,311 $ 183,062 $ 201,625 Contribution in Relation to the Actuarially Determined Contribution (14\280) # (1431311) (1831062) (201,625} Contribution Deficiency (Excess) $ $ $ $ Covered Payroll $ 892,349 $ 951,670 $ 1,086,467 $ 1,184,979 Contributions as a Percentage of Covered Payroll 15.83% 15.06% 16.85% 17.02% (1) Historical information is required only for measurement for which GASS 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only eight years are shown.

Notes to Schedule of Plan Contributions:

The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Vear 2022-23 were derived from the June 30, 2021 funding valuation report.

Actuarial Cost Method:

Amortization Method/Period:

Asset Valuation Method:

Inflation:

Salary Increases:

Payroll Growth:

Investment Rate of Return:

Retirement Age:

Mortality:

Entry Age Normal
For details, see June 30, 2021 Funding Valuation Report.

Market Value of Assets. For details, see June 30, 2016 Funding Valuation Report.

2.50%
Varies by Entry Age and Service

2.75%

6.9 The probabilities of Retirement are based on the 2021 Cal PERS Experience Study for the period of 2000 to 2019.

The probabilities of mortality are based on the 2021 CalPERS Experience Study for the period from 2000 to 2019. Pre-retirement and Post-retirement mortality rates include 20 years of projected mortality improvement using Scale BB published by the Society of Actuaries. !
1 l Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only nine years are shown.
54

Miscellaneous Rate Plan
2019 2020 2021 2022 2023
$ 271,882 $ 413,145 $ 477,503 $ 498,394 $ 553,621
(271,882} (413,145) (4771503) (498,394) (5531621) $ $ $ $ $ $ 2,375,780 $ 2,180,943 $ 2,503,615 $ 2,728,001 $ 2,728,001

11.44% 18.94% 19.07% 18.27% 20.29%
Safe!Y: Rate Plan
2019 2020 2021 2022 2023
$ 252,298 $ 273,044 $ 445,506 $ 492,820 $ 563,058
(2521298) (273,044) (4451506) (492,820) (5631058) $ $ $ $ $ $ 1,383,595 $ 1,391,084 $ 1,416,193 $ 1,371,759 $ 1,371,759

18.23% 19.63% 31.46% 35.93% 41.05%
55

CITY OF LIVINGSTON
Schedule of Change In the Net OPEB Llablllty and Related Ratios As of June 301 for the Last Ten Fiscal Years (1)
2018 2019 2020
Total OPEB Liabillty
2021 2022 2023
Service cost $ 18,792 s 19,403 $ 16,743 $ 17,287 $ 21,008 $ 20,234 Interest on the total OPES liability 159,687 161,816 166,007 164,230 133,522 145,636 Differences between expected and actual experiences 93,101 (276,572) 547,102 Changes in assumptions (28,792) 466,400 (286,818) 39,706 Benefit payments (139 650) (153,025) (203 753) {217 510} (245,000) (242,774) Net change in total OPES llablllty 38,829 92,503 (21,003) 153,835 (377,288) 509,904 Total OPEB llabllity - beginning 2,so1i7sa 2,54615B7 2,639,090 2,618,087 2z771,922 2,394,634 Total OPES llablllty- ending {a) 2,546,587 2,639,090 2 618 087 2i711 1s22 2,394,634 2,904,538 Plan Fiduciary Net Position
Contributions - employer 139,650 263,080 302,272 217,510 245,000 242,774 Net investment Income (256) 17,858 7,986 64,300 19,232 Benefit payments (139,650) (153,025) (203,753) (217,510) (245,000) (242,774} Administrative expense (19) {36} {110) (87) {Z6) Net change In plan fiduciary net position 109,780 116,341 7,876 64,213 19,156 Plan fiduciary net positron - beginning 109 780 226121 233 997 298 210 Plan fiduciary net positron • ending (b) 109 780 226121 233 997 298 210 317 366 Net OPEB Llablllty - ending (a) - (b) ! 2,546,587 i 2529310 ~ 2,391,966 ~ 2,537,925 i 2,096,424 ! 2,587,172 Plan fiduciary net position as a percentage of tho total OPES llabUlty 0.00% 4.16% 8.64% 8.44% 12.45% 10.93% Covered payroll $ 3,019,099 S 3,387,869 $ 3,520,580 $ 4,044,709 $ 4,067,232 S 4,265,241 Net OPEB liability as a percentage of covered-employee payroll 84.35% 74.66% 67.94% 62.75% 51.54% 60.66% (1) Historical lnformat!on is required only for the measurement periods for which GASS 75 Is appl!cab!e. Fiscal Year 2018 was the first year of implementation. Future years' Information will be displayed up to 10 years as Information becomes available. 56

CITY OF LIVINGSTON
Schedule of OPEB Contributions
As of June 301 for the Last Ton Fiscal Years (1}
2018 2019 2020 2021 2022 2023 Actuarially Determined Contribution s 192,372 s 286,831 s 284,608 s 251,891 $ 249,746 s 290,575 Contribution ln Relation to the Actuarially Determined Contributions (263,080} (302,272) {217,510} {245 000} (242 773) {431,672} Contribution Deficiency (Excess) s {70 708) • {15441) • 67,098 • 6 891 • 6 973 • {141 097) Covered payroll s 3,387,869 s 3,520,580 s 4,044,709 $ 4,067,232 s 4,265,241 s 5,084,223 Contributions as a percentage of covered-employee payroll 7.77% 8.59% 5.38% 6.02% 5.69% 8.49% (1) Historical informat!on Is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the first year of Implementation, Future years' information will be displayed up to 10 years as information becomes available.

Notes to Schedule:
"Actuarial methods and assumptions used to set the actuarially determined contribution for fiscal year 2023 were from the June 30, 2022 actuarial valuation.

Methods and assumptions used to determ[ne contributions:

Actuarial Cost Method
Asset Valuation Method
Discount rate
Inflation
Salary increases
Mortality Rate•
Pre-Retirement TumoverHeallhcare Trend Rate
Entry Age Normal
Market value

5.90%

2.50%
3,00% annually
Derived using CalPERS' membership
Derived using CalPERS' membership
Medical plan premiums are assumed to increase at somewhat higher rates than assumed in the prior valuation, with the ultimate trend of 6.5% in 2025 fluctuating to ultimate rate of 3.9% In 2075. 57

SUPPLEMENTAL INFORMATION
58

THIS PAGE INTENTIONALLY LEFT BLANK
59

CITY OF LIVINGSTON
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023
Special Capital
Revenue Projects
Funds
Assets
Funds Totals
Cash and investments $ 5,313,608 $ 2,780,658 $ 8,094,266 Accounts and interest receivable 117,058 22,193 139,251 Notes and loans receivable 818,435 818,435 Prepaid costs 347 347 Due from other governments 482,510 482,510
Total Assets $ 6,731,958 $ 2,802,851 $ 9,534,809
Liabilities, Deferred Inflows of Resources and
Fund Balances (Deficit}
Liabilities
Accounts payable $ 145,643 $ 63,385 $ 209,028 Accrued expenses 18,274 18,274 Deposits payable 282,904 282,904 Due to other funds 425,886 425,886 Total Liabilities 872,707 63,385 936,092
Deferred Inflows of Resources:

Unavailable revenues 830,919 830,919
Total Deferred Inflows of Resources 830,919 830,919
Fund Balances
Nonspendable 347 347
Restricted:

Community development projects 447,748 447,748
Capital improvement projects 2,739,466 2,739,466 Circulation improvements 4,537,119 4,537,119 Public safety programs 337,007 337,007
Other fund activity 462,757 462,757 Unassigned (deficit} (756,646) (756,646) Total Fund Balances 5,028,332 2,739,466 7,767,798
Total Liabilities, Deferred Inflows of Resources
and Fund Balances $ 6,731,958 $ 2,802,851 $ 9,534,809
60

CITY OF LIVINGSTON
Combining Statement of Revenues,
Expenditures and Changes in Fund Balances
Nonmajor Governmental Funds
Year Ended June 30, 2023
Revenues
Taxes
Development impact fees
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Olher
Total Revenues
Expenditures
Current:

General government
Public safety
Planning and community development
Parks and recreation
Public works
Capital oullay
Debt service:

Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (deficiency) revenues over expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year, as Restated
Fund Balances, End of Year
Special
Revenue Funds
$ 6,407
233,545
1,813,329
205,794
112,177
471
56,015
2,427,738
9,957
229,598
815,078
512,141
517,343
143,463
19,245
6,812
2,253,637
174,101
926,466
(554,910)
371,556
545,657
4,482,675
$ 5,028,332
61 Capital Project
Funds Totals
$ $ 6,407
64,031 64,031
233,545
1,813,329
205,794
54,238 166,415
471
56,015
118,269 2,646,007
9,957
3,100 232,698
74,889 889,967
512,141
517,343
94,068 237,531
19,245
6,812
172,057 2,425,694
(53,788) 120,313
209,286 1,135,752
(554,910)
209,286 580,842
155,498 701,155
2,583,968 7,066,643
$ 2,739,466 $ 7,767,798

CITY OF LIVINGSTON
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2023
Assets
Cash and investments
Accounts and interest receivable
Notes and loans receivable
Prepaid costs
Due from other governments
Total Assets
Liabilities, Deferred Inflows of Resources and
Fund Balances {Deficit)
Liabilities
Accounts payable
Accrued expenses
Deposits payable
Due to other funds
Total Liabilities
Deferred Inflows of Resources:

Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances (Deficit)
Nonspendable
Restricted:

Community development projects
Circulation improvements
Public safety programs
Other fund activity
Unassigned (deficit)
Total Fund Balances (Deficit)
Total Liabilities, Deferred Inflows of Resources
and Fund Balances (Deficit)
$
$
$
$
62 Local
Gas Tax TransE!ortation RSTP
70,048 $ 172,917 $ 838,239
5,496 1,280 6,685
31,117 199,165
106,661 $ 174,197 $ 1,044,089
13,160 $ $
3,445
16,605
90,056 174,197 1,044,089
90,056 174,197 1,044,089
106,661 $ 174,197 $ 1,044,089

CITY OF LIVINGSTON
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2023
Abandoned
Program Vehicle
Income
Assets
Abatement Measure V
Cash and investments $ 450,429 $ 39,718 $ 1,646,425 Accounts and interest receivable 18,555 93 12,026 Notes and loans receivable 818,435 Prepaid costs
Due from other governments 1,168 146,744
Total Assets $ 1,287,419 $ 40,979 $ 1,805,195
Liabilities, Deferred Inflows of Resources and
Fund Balances (Deficit)
Liabilities
Accounts payable $ 8,752 $ $ 6,953 Accrued expenses 60
Deposits payable
Due to other funds
Total Liabilities 8,752 60 6,953
Deferred Inflows of Resources:

Unavailable revenues 830,919
Total Deferred Inflows of Resources 830,919
Fund Balances (Deficit)
Nonspendable
Restricted:

Community development projects 447,748
Circulation improvements 1,798,242 Public safety programs 40,919 Other fund activity
Unassigned (deficit)
Total Fund Balances (Deficit) 447,748 40,919 1,798,242
Total Liabilities, Deferred Inflows of Resources
and Fund Balances (Deficit) $ 1,287,419 $ 40,979 $ 1,805,195 63

CITY OF LIVINGSTON
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2023
Assets
Cash and investments
Accounts and interest receivable
Notes and loans receivable
Prepaid costs
Due from other governments
Total Assets
Liabilities, Deferred Inflows of Resources and
Fund Balances (Deficit)
Liabilities
Accounts payable
Accrued expenses
Deposits payable
Due to other funds
Total Liabilities
Deferred Inflows of Resources:

Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances (Deficit)
Nonspendable
Restricted:

Community development projects
Circulation improvements
Public safety programs
Other fund activity
Unassigned (deficit)
Total Fund Balances (Deficit)
Total Liabilities, Deferred Inflows of Resources
and Fund Balances (Deficit)
$
$
$
$
64 Economic
SB-1 Public Safe!!! oeeortuni!:l
1,391,006 $ 220,468 $ 383,110
10,667 1,670 700
28,862 75,454
1,430,535 $ 297,592 $ 383,810
$ $
1,504
1,504
1,430,535
296,088
383,810
1,430,535 296,088 383,810
1,430,535 $ 297,592 $ 383,810

CITY OF LIVINGSTON
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2023
Assets
Cash and investments
Accounts and interest receivable
Notes and loans receivable
Prepaid costs
Due from other governments
Total Assets
Liabilities, Deferred Inflows of Resources and
Fund Balances {Deficit)
Liabilities
Accounts payable
Accrued expenses
Deposits payable
Due to other funds
Total Liabilities
Deferred Inflows of Resources:

Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances (Deficit)
Nonspendable
Restricted:

Community development projects
Circulation improvements
Public safety programs
Other fund activity
Unassigned (deficit)
Total Fund Balances (Deficit)
Total Liabilities, Deferred Inflows of Resources
and Fund Balances (Deficit)
Community
Develoement
$ 3,140
50,735
74 $ 53,949
$ 104,563
2,584
277,488
425,886
810,521
74 (756,646)
(756,572!
$ 53,949
65 Recreation
Fund ll'IAPS Total
$ 41,634 $ 56,474 $ 5,313,608
400 8,751 117,058
818,435
273 347
482,510
$ 42,307 $ 65,225 $ 6,731,958
$ 12,158 $ 57 $ 145,643
6,774 3,907 18,274
5,416 282,904
425,886
24,348 3,964 872,707
830,919
830,919
273 347
447,748
4,537,119
337,007
17,686 61,261 462,757
(756,646)
17,959 61,261 5,028,332
$ 42,307 $ 65,225 $ 6,731,958

CITY OF LIVINGSTON
Combining Statement of Revenues,
Expenditures and Changes in fund Balances
Nonmajor Special Revenue Funds
Year Ended June 30, 2023
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Other
Total Revenues
Expenditures
Current:

General government
Public safety
Planning and community development
Parks and recreation
Public works
Capital outlay
Debt service:

Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (deficiency) revenues over expenditures
Other Financing Sources {Uses)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances (Deficit)
Fund Balances (Deficit), Beginning of Year, as Restated Fund Balances (Deficit}, End of Year
$
$
66 Local
Gas Tax Transeortation RSTP
$ $
371,987 12,420 199,165
2,549 (153) 14,316
374,536 12,267 213,481
473,840
268
474,108
(99,572) 12,267 213,481
157,591
(12,842)
157,591 (12,842!
(99,572) 169,858 200,639
189,628 4,339 843,450
90,056 $ 174,197 $ 1,044,089

CITY OF LIVINGSTON
Combining Statement of Revenues,
Expenditures and Changes in fund Balances
Nonmajor Special Revenue Funds
Year Ended June 30, 2023
Abandoned
Program Vehicle
Income
Revenues
Abatement Measure V
Taxes $ $ $ Licenses and permits
Intergovernmental 2,642 36,989 578,603 Charges for services Use of money and property
Fines and forfeitures
9,103 632 23,946
Olher
Total Revenues 11,745 37,621 602,549
Expenditures
Current:

General government
Public safety 10,465
Planning and community development 17,540
Parks and recreation
Public works 16,866 Capital outlay 81,902 56,132 Debt service:

Principal retirement
Interest and fiscal charges
Total Expenditures 17,540 92,367 72,998
Excess (deficiency) revenues over expenditures (5,795) (54,746) 529,551 Other Financing Sources (Uses)
Transfers in 123,970 Transfers out (268,098)
Total Other Financing Sources (Uses} (144,128!
Net Change in Fund Balances (Deficil) (5,795) (54,746) 385,423 Fund Balances (Deficit), Beginning of Year, as Restated 453,543 95,665 1,412,819 Fund Balances {Deficit), End of Year $ 447,748 $ 40,919 $ 1,798,242 67

CITY OF LIVINGSTON
Combining Statement of Revenues,
Expenditures and Changes in fund Balances
Nonmajor Special Revenue Funds
Year Ended June 30, 2023
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Other
Total Revenues
Expenditures
Current:

General government
Public safety
Planning and community development
Parks and recreation
Public works
Capital outlay
Debt service:

Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (deficiency) revenues over expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances (Deficit)
Fund Balances (Deficit), Beginning of Year, as Restated Fund Balances (Deficit), End of Year
$
$
68 Economic
SB-1 Public Safe!Jl oe~ortuni!Jl
$ $
318,076 189,390
21,017 1,565 7,189
348
339,093 191,303 7,189
69,510
26,637
26,637 69,510
312,456 121,793 7,189
145,968
(273,970)
(128,002)
312,456 121,793 (120,813)
1,118,079 174,295 504,623
1,430,535 $ 296,088 $ 383,810

CITY OF LIVINGSTON
Combining Statement of Revenues,
Expenditures and Changes in fund Balances
Nonmajor Special Revenue Funds
Year Ended June 30, 2023
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Other
Total Revenues
Expenditures
Current:

General government
Public safety
Planning and community development
Parks and recreation
Public works
Capital outlay
Debt service:

Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (deficiency) revenues ·over expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances (Deficit)
Fund Balances (Deficit), Beginning of Year, as Restated Fund Balances (Deficit), End of Year
Community
Develoement
$ 6,407 $
233,545
70,282
471
8,971
319,676
5,835
797,538
317
803
39 804,532
(484,856)
127,221
127,221
(357,635)
(398,937)
$ !756,572! $
69 Recreation
Fund MAPS Total
$ $ 6,407
233,545
6,513 97,544 1,813,329
135,512 205,794
31,989 24 112,177
471
46,440 256 56,015
220,454 97,824 2,427,738
4,122 9,957
149,623 229,598
815,078
512,141 512,141
517,343
4,844 143,463
18,442 19,245
6,773 6,812
546,322 149,623 2,253,637
(325,868) (51,799) 174,101
310,479 61,237 926,466
(554,910)
310,479 61,237 371,556
(15,389) 9,438 545,657
33,348 51,823 4,482,675
17,959 $ 61,261 $ 5,028,332

CITY OF LIVINGSTON
Combining Balance Sheet
Nonmajor Capital Projects Funds
June 30, 2023
Municipal
Amenities Fire Impact Police Impact Facilities
lmeact Fees Fees Fees lm2act Fees
Assets
Cash and investments $ 22,135 $ 339,155 $ 240,485 $ 929,440 Accounts and interest receivable 177 2,701 1,918 7,409
Total Assets $ 22,312 $ 341,856 $ 242,403 $ 936,849
Liabilities and Fund Balances
Liabilities
Accounts payable $ $ $ $
Total Liabilities
Fund Balances
Restricted:

Capital improvement projects 22,312 341,856 242,403 936,849 Total Fund Balances 22,312 341,856 242,403 936,849
Total Liabilities and Fund Balances $ 22,312 $ 341,856 $ 242,403 $ 936,849 70

CITY OF LIVINGSTON
Combining Balance Sheet
Nonmajor Capital Projects Funds
June 30, 2023
Streets &
Park Impact Storm Drain General Plan
Fees lmeact Fees lmeac!Fees Total Assets
Cash and investments $ 64,779 $ 763,623 $ 421,041 $ 2,780,658 Accounts and interest receivable 541 6,090 3,357 22,193 Total Assets $ 65,320 $ 769,713 $ 424,398 $ 2,802,851
Liabilities and Fund Balances
Liabilities
Accounts payable $ $ $ 63,385 $ 63,385
Total Liabilities 63,385 63,385
Fund Balances
Restricted:

Capital improvement projects 65,320 769,713 361,013 2,739,466 Total Fund Balances 65,320 769,713 361,013 2,739,466
Total Liabilities and Fund Balances $ 65,320 $ 769,713 $ 424,398 $ 2,802,851 71

CITY OF LIVINGSTON
Combining Statement of Revenues,
Expenditures and Changes in Fund Balances
Nonmajor Capital Project Funds
Year Ended June 30, 2023
Municipal
Amenities Fire Impact Police Impact Facilities
lmeact Fees Fees Fees lm~act Fees Revenues
Development impact fees $ $ 8,648 $ 6,560 $ 25,348 Use of money and property 456 6,781 6,601 19,332 Total Revenues 456 15,429 13,161 44 680
Expenditures
Current:

Public safety 3,100
Planning and community development
Capital outlay 56,286 33,782
Total Expenditures 59,386 33,782
Excess (deficiency) revenues over expenditures 456 15,429 (46,225) 10,898 Other Financing Sources
Transfers in
Total Other Financing Sources
Net Change in Fund Balances 456 15,429 (46,225) 10,898
Fund Balances, Beginning of Year 21,856 326,427 288,628 925,951 Fund Balances, End of Year $ 22,312 $ 341,856 $ 242,403 $ 936,849 72

CITY OF LIVINGSTON
Combining Statement of Revenues,
Expenditures and Changes In Fund Balances
Nonmajor Capital Project Funds
Year Ended June 30, 2023
Streets &
Park Impact Storm Drain General Plan
Fees lm~act Fees lm[!act Fees Total Revenues
Development impact fees $ $ 3 $ 23,472 $ 64,031 Use of money and property 1,417 14,457 5,194 54,238 Total Revenues 1 417 14460 28 666 118269
Expenditures
Current:

Public safety 3,100 Planning and community development 74,889 74,889 Capital outlay 4 000 94,068 Total Expenditures 4 000 74 889 172,057
Excess (deficiency) revenues over expenditures (2,583) 14,460 (46,223) (53,788) Other Financing Sources
Transfers in 59,286 150,000 209,286
Total Other Financing Sources 59 286 150 000 209,286
Net Change in Fund Balances (2,583) 73,746 103,777 155,498 Fund Balances, Beginning of Year 67,903 695,967 257,236 2,583,968 Fund Balances, End of Vear $ 65,320 $ 769,713 $ 361,013 $ 2,739,466 73

CITY OF LIVINGSTON
Schedule of Net Revenue Available for Debt Service
Year Ended June 30 2023
Operating Revenues
Charges for services
Other income
Total Operating Revenues
Operating Expenses
Contract services and utilities
Personnel costs
Supplies and materials
Total Operating Expenses
Net Revenue
Non- Operating Revenues
Investment income
Net Non-operating Revenues
Net Revenue Available for Debt Service
Parity Obligation Debt Service
2016A Sewer Refunding Bond Debt Service
Parity Obligation Debt Service Rate Covenant Coverage
Domestic
Waste Water
$ 2,678,321
688,379
3,366,700
1,097,075
1,038,133
411,719
2,546,927
819,773
56,474
56,474
$ 876,247
$ 210,000

4.17 74

Lsl ....
•••• ••

INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON

COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and Members of the City Council
City of Livingston, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Livingston, California (the "City"), as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated September 12, 2024.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying schedule of findings and questioned costs, we identified certain deficiencies in internal control that we consider to be material weaknesses and significant deficiencies.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. We consider the deficiency described in the accompanying schedule of findings and responses as item 2023-001 to be a material weakness.

A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiency described in the accompanying schedule of findings and responses as item 2023-002 to be a significant deficiency.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements.

However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. =- ' ~ PrimeGlobal l•• •:,1
l ~,. 11 ~,1 ti,,..
203 N Brea Blvd. Suite 203 I 24422 Avenida de la Carlota, Suite 275 I 1611 E Fourth Street. Suite 200 I 2151 River Plaza Dr, Suite 150 I 21 Waterway Avenue, Suite 30089 Brea. CA 92821 Laguna Hills, CA 92653 Santa Ana, CA 92701 Sacramento, CA 95833 The Woodlands, TX 77380 (714) 672-0022 (949) 829-8299 (714) 569-1000 (916) 503-9691 (936) 828-4587

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To the Honorable Mayor and Members of the City Council
City of Livingston, California
City of Livingston's Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the City's response to the findings identified in our audit and described in the accompanying schedule of findings and responses. The City's response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.

Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Sacramento, California
September 12, 2024
76

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To the Honorable Mayor and Members of the City Council
City of Livingston, California

SCHEDULE OF FINDINGS AND RESPONSES
Reference Number
2023-001 - Timeliness in Financial Reporting
Evaluation of Finding
Material Weakness
Criteria
Financial reports are intended to meet the needs of decision makers, including the governing board, bondholders, Federal and State oversight agencies, and constituents. Accordingly, timeliness was identified as one of the characteristics of information in financial reporting in GASB Concepts Statement No. 1 of the Governmental Accounting Standards Board (GASB), Objectives of Financial Reporting. To accomplish this objective, financial reports must be available in time for informed decision making. Therefore, financial reports should be published as soon as possible after the end of the reporting period.

Sometimes the need for timeliness has to be balanced against the need for reliability, which also was identified as one of the characteristics of information in financial reporting identified in GASB Concepts Statement No. 1. While governments certainly should not sacrifice reliability for timeliness, minor gains in precision ought not to be purchased at the price of indefinite delay (e.g., accounting estimates).

Legislative deadlines for submitting financial statements should be viewed as a minimum standard rather than as an ideal objective. The same holds true for the submission deadlines used by various award programs such as the Government Finance Officers Association's (GFOA) Certificate of Achievement for Excellence in Financial Reporting Program. The additional cost of more timely financial reporting (e.g., additional staff and overtime) also needs to be considered. •
Condition
While conducting our audit, we noted that the City experienced difficulties and delays in accurately preparing the City's financial statements. Additionally, the City's financial statements were not ready to be issued by the required Single Audit Reporting Package deadline of March 31, 2024. As a result of these conditions, the financial statements were not available to meet the needs of decisions makers, including governing boards, bondholders, Federal and State oversight agencies, and constituents in a timely manner.

Cause of Condition
The City experienced turnover in finance department personnel in addition to delays as a result of complex GASB standard implications.

Effect or Potential Effect of Condition
Untimely financial statement reporting can alter the value of those financial statements to the users, as well as jeopardize relationships with bondholders, and granting agencies.

Recommendation
Management should establish a well-defined process for its annual financial reporting. The process and its key attributes (e.g., overall timing, methodology, communication with component units, segregation of duties, frequency of analyses and review by City management) should be formally documented, approved, and reviewed on a regular basis. In addition, the City should develop more resources capable of assisting in the preparation of its annual financial reporting package.
77

Ls~®IIIIIIIII
GiU1l!Hit®
111/11
To the Honorable Mayor and Members of the City Council
City of Livingston, California

SCHEDULE OF FINDINGS AND RESPONSES
(CONTINUED)
Management Response
We agree with the finding. The City is committed to enhanced training surrounding upcoming GASB pronouncements, implementing additional year-end closing procedures, and leveraging consulting assistance as necessary to ensure the trial balance is reconciled to internal accounting records for subsequent audits in a timely fashion. The issue is anticipated to be remedied by March 31, 2025.

Reference Number
2023-002 - Capital Asset Records
Evaluation of Finding
Significant Deficiency
Criteria
An important element of control over financial reporting is for management to ensure that sufficient systems and processes are in place to alleviate inaccuracies of ongoing maintenance and recording of annual capital asset activity.

Condition
During the audit, the auditors identified the following condition relating to the financial accounting system of capital assets.

The City currently utilizes a manual Excel spreadsheet for the maintenance, monitoring, and accounting for all governmental activities capital asset types and annual depreciation. By not implementing an accounting system that is integrated with the City's trial balance and general ledger, there is a significant risk of manipulation and unforeseen errors in the capital asset accounting and information.

Cause of Condition
The City's current capital asset accounting system is manual in nature and susceptible to manipulation and unforeseen errors.

Effect or Potential Effect of Condition
The City is susceptible to manipulation and unforeseen errors in the capital asset accounting and information.

Recommendation
Efforts should be made to integrate the capital asset records with the City's general ledger and operational accounting software.

Management Response
We agree with the finding. Management will evaluate potential solutions to implement an integrated system between the City's general ledger and capital asset accounting system with the goal of having the issue remedied by June 30, 2025.
78 AGENDA ITEM:

MEETING DATE:

STAFF REPORT
PREPARED BY:

REVIEWED BY:

Warrant Register September 26, 2024
October1,2024
Nancy Fuentes, Accounting Technician
Christopher Lopez, Interim City Manager
RECOMMENDATION:

Ratify the warrant register dated September 26, 2024
DISCUSSION:

Government Code sections 37208(b) and 37209 provide that accounts payable warrants or checks drawn in payment of demands certified or approved by the finance director as conforming to a budget approved by ordinance or resolution of the legislative body need not be audited by the legislative body prior to payment.

In addition, Government Code section 37208(a) provides that payroll warrants or checks need not be audited by the legislative body prior to payment. Payrolls shall be presented to the legislative body for ratification and approval at the first meeting after delivery of the payroll warrants or checks. The sum total of any payroll checks issued within the week prior to the date of the check register is also noted on the accompanying check register.

The following checks have been certified to be in accordance with the City's approved budget.

The checks have been issued and the check register is presented to the City Council for ratification:

August30,2024- Sept26,2024
GENERAL WARRANTS ......................... $
PAYROLL/WIRE WARRANTS ................. $
TOTAL WARRANTS .............................. $
ATTACHMENTS:

Warrant Register (detailed by date and check number)
658,681.59 11938-12085
509,214.82 3334-3370
1,167,896.41

Accounts Payable
Checks by Date - Summary by Check Date
User: nfuentes
Printed: 9/26/2024 2: 17 PM
Check No Vendor No Vendor Name
I 1938 434 AFSCME District Council 57
11939 396 American Fidelity Assurance
11 940 397 American Fidelity Assurance Company
1194 1 393 California State Disbursement Unit
11942 6 12 Livingston Peace Officers Association
11943 437 Operating Eng ineers Local 3
11 944 438 Operating Engineers Local Union No.3
11945 405 Premier Access Insurance Company
11946 598 Standard Insurance Company RB
11947 1284 State of California
11 948 564 Texas Life Insurance
11 949 vehicle Vehicle Regist. Collections
11 950 608 Vision Service Plan- CA
11 95 1 25 1 ABS Direct, Inc.
11 952 1580 Teresa Aguilar
11 953 1307 Amazon Capital Services
I 1954 9 10 American Elite Electric, Inc.
11955 445 Axon Enterprise, Inc.
11956 162 Steve Bassi
11 957 446 Belkorp Ag, LLC
11 958 193 BSK Associates
11959 435 California Chamber of Commerce
11 960 272 Charter Communications Holdings, LLC
11 961 291 City of Livingston c/o L &L District lrrigati 11 962 1239 Clark Pest Control of Stockton, Inc.
11963 1577 Contra Costa County Sheriffs Office
11 964 463 CopWare, Inc.
11965 1089 DAHLIN GROUP
11 966 293 Department of Justice Accounting Office
11 967 163 EZ Auto Supply
11968 1040 Flock Safety
11 969 11 51 Jose Flores
11 970 188 Frontier
11 971 1581 Lisette Garcia
11 972 262 Gilton Solid Waste
11973 8 11 Pete Hulse, DVM, Pa Hilmar Animal 1-Iospi
11 974 266 Hilmar Lumber
11 975 501 Hunt & Sons, LLC
11976 1033 Independent 1 nvestigations LLC
11977 686 JJC Security System Solutions
11978 570 Jocelyn E. Roland, Ph.D., ABPP
11 979 1551 Mohinder Kanda
11 980 3 18 La Rue Communications
1198 1 268 Language Line Services, Inc.
11 982 461 LEAF
11 983 1579 Natali Lira
11984 269 Merced Pest Control
AP Checks by Date - Summary by Check Date (9/26/2024 2: 17 PM) Check Date
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/ 12/2024
09/12/2024
09/12/2024
09/ 12/2024
09/12/2024
09/ 12/2024
09/ 12/2024
09/12/2024
09/ 12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/ 12/2024
09/12/2024
09/12/2024
09/ 12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
09/12/2024
City of Livingston
1416 C Street
Livingston, CA 95334
Check Amount
762.30
3, 151.72
1,103.32
901.83
1,647.00
477.00
690.00
3,214.29
2,633.96

65.08 275.28
395.00
464.10
122.32
345.00
216.75
14,600.00
31,264.72

25.00 286 02
3,992.20
899.00
22 1.39
18,303.12
245.00
455.00
705.00
4,820.00
246.00

10.1 5
26,500.00

25.00 4,129.74
150.00
185,927.61
496.00
264.75
1,815.99
1,200.00
280.00
500.00

25.00 1,941.00
480.34
815.75
150.00

80.00

Check No Vendor No Vendor Name Check Date Check Amount
11985 389 Mid Valley IT 09/12/2024 11 ,127.00
11986 180 Mission Linen Service 09/12/2024 979.67
11987 1578 Morgan Diving Corp. 09/12/2024 1,456.00
11988 199 Northstar Chemical 09/12/2024 10,421.89
11989 302 Office Depot, lnc./ODP Business Solutions. 09/12/2024 545.92 11990 1147 PAC Machine Company, INC. 09/12/2024 1,4 17. 14 11991 203 PG&E 09/12/2024 74,453.78
11992 408 Sapien Family Trust 09/12/2024 1,000.00
11993 439 Sharpening Shop 09/12/2024 316.93
11994 1550 Japjeet Singh 09/ 12/2024 25.00
11 995 989 Jasneil Singh 09/12/2024 25.00
11996 323 Springbrook Holding Company LLC 09/12/2024 2,113.00 11997 310 Totlcom, Inc. 09/12/2024 427.71
11998 313 U.S. Bank Equipment Finance 09/12/2024 531.34 11999 314 Valley Coffee & Water 09/12/2024 57.20
12000 818 Renee Waite-Mendonca 09/12/2024 25.00
12001 210 WGR Southwest, Inc. 09/12/2024 1,621.00
12002 1100 CAL FIRE 09/12/2024 227.08
12003 1455 Designs by K and A, LLC 09/12/2024 455.00
12004 422 U.S. Bank Corporate Payment Systems 09/ 12/2024 7,985.88 12005 1175 UBEO West, LLC 09/12/2024 239.58
Total for 9/12/2024: 432,769.85
12006 422 U.S. Bank Corporate Payment Systems 09/17/2024 22,2 19.50 Total for 9/17/2024: 22,219.50
12007 452 A- 1-NPreston's Lock Shop 09/26/2024 118.93
12008 251 ABS Direct, Inc. 09/26/2024 31,810.89
12009 755 Diana Aguilar 09/26/2024 150.00
12010 1321 Rodrigo Aguilar 09/26/2024 13750
12011 453 Allied West Printing 09/26/2024 1,657.80
12012 1593 Deanna Alvarez 09/26/2024 800.00
1201 3 472 Aqua-Metric Sales Company 09/26/2024 4,362.16 120 14 253 AT&T 09/26/2024 239.69
1201 5 282 AT&T Mobility 09/26/2024 2,047.00
12016 1588 Manuel L. Avila, Jr. 09/26/2024 600.00
12017 445 Axon Enterprise, Inc. 09/26/2024 15,500.49
12018 446 Belkorp Ag, LLC 09/26/2024 741.2 1
12019 1381 Brink's Incorporated 09/26/2024 342.08
12020 193 BSK Associates 09/26/2024 778.20
12021 256 California Police Chie fs Association 09/26/2024 365.00 12022 1592 Jerry Cervantes 09/26/2024 800.00
12023 1037 Joseph Chavez Jr. 09/26/2024 132.50
12024 1239 Clark Pest Control of Stockton, Inc. 09/26/2024 41 .00 12025 447 Conco West, Inc 09/26/2024 59,375.00
12026 283 CoreLogic Solutions, LLC 09/26/2024 200.00
12027 5 19 CSMFO 09/26/2024 20.00
12028 548 Dora's Fashion 09/26/2024 2,370.00
12029 455 Ernest Packaging Solutions 09/26/2024 1, 156.34 12030 1479 Ferguson Waterworks #2777 09/26/2024 3,336.66 1203 1 1410 FFP Fund VII TEI Partnership I, LLC 09/26/2024 13,766.79 12032 1349 Ma. Elena Flores 09/26/2024 200.00
12033 1049 Robert Alan Fox-Haugh 09/26/2024 2,700.00
12034 188 Frontier 09/26/2024 144.88
12035 387 Frontier Communications Corp Frontier Co 09/26/2024 165.88 AP Checks by Date - Summary by Check Date (9/26/2024 2: 17 PM) Page 2

Check No Vendor No Vendor Name Check Date Check Amount
12036 1324 Robert Garcia 09/26/2024 1,500.00
12037 164 Garza Tire & Wheel, Inc 09/26/2024 1,166.81
12038 957 Joel Gonzalez 09/26/2024 150.00
12039 1586 Viviana Guerrero-Lopez 09/26/2024 150.00
12040 1583 Andres Guillen 09/26/2024 150.00
12041 358 Hilmar Ready Mix Rockery Nursery, LLC 09/26/2024 220.89 12042 932 Cynthia Huddleston-Bennett 09/26/2024 800.00
12043 501 Hunt & Sons, LLC 09/26/2024 4,20387
12044 388 Interstate Battery System of Fresno 09/26/2024 1,244.79 12045 520 Interstate Truck Center 09/26/2024 136.45
12046 464 Johnson Controls Fire Protection LP 09/26/2024 4,128.48 12047 1594 Javir Kailey 09/26/2024 320.00
12048 675 Lance, Soll & Lunghard, LLP 09/26/2024 3,700.00 12049 UB*02086 TRACI LILL 09/26/2024 202.24
12050 1585 Deysi Maldonado 09/26/2024 150.00
12051 615 McClatchy Company LLC 09/26/2024 2,516.57
12052 1048 Nestor Mendoza 09/26/2024 700.00
12053 269 Merced Pest Control 09/26/2024 80.00
12054 595 Metro Uniform Merced 09/26/2024 397.48
12055 389 Mid Valley IT 09/26/2024 75.00
12056 1050 Ana Millan 09/26/2024 150.00
12057 1584 Melissa Millan 09/26/2024 150.00
12058 180 Mission Linen Service 09/26/2024 16402
12059 1576 Next Level Parts, Inc 09/26/2024 784.26
12060 199 Northstar Chemical 09/26/2024 5,688.31
12061 302 Office Depot, Inc./ODP Business Solutions. 09/26/2024 668.94 12062 1587 Fabiola Padilla 09/26/2024 150.00
12063 1461 Leticia Pena 09/26/2024 200.00
12064 203 PG&E 09/26/2024 100.90
12065 1496 RJMS Corporation 09/26/2024 1,149.57
12066 1589 Rolamix 09/26/2024 8,500.00
12067 407 San .Joaquin Valley Air Pollution Control D 09/26/2024 433.00 12068 739 Self- Help Enterprises 09/26/2024 3,722.66
12069 439 Sharpening Shop 09/26/2024 332.83
12070 307 Shred-It, C/0 Stericycle, Inc. 09/26/2024 353.57 12071 572 Sierra Wood Shavings, Inc 09/26/2024 1,028.38 12072 834 Speedy Bee Car Wash and Detail Center 09/26/2024 249.90 12073 309 St. Francis Electric 09/26/2024 6,838.00
12074 1590 Travis Stockman 09/26/2024 500.00
12075 1117 The Sherwin Williams Co. Store 708616 09/26/2024 605.56 12076 284 Trans Union LLC 09/26/2024 112.61
12077 1552 Turbo Data System, Inc. 09/26/2024 307.70
12078 313 U.S. Bank Equipment Finance 09/26/2024 490. 17 12079 1175 UBEO West, LLC 09/26/2024 239.58
12080 366 USABlueBook 09/26/2024 874.30
12081 314 Valley Coffee & Water 09/26/2024 49.20
12082 3 15 Valley Entry Systems, Inc. 09/26/2024 378.00 12083 367 Verizon Wireless 09/26/2024 1,751.22
12084 296 Visual Edge IT, Inc 09/26/2024 1,059 98
12085 597 Work Wellness 09/26/2024 607.00
Total for 9/26/2024: 203,692.24
Report Total ( 148 checks): 658,681.59
AP Checks by Date - Summary by Check Date (9/26/2024 2: 17 PM) Page 3

AGENDA ITEM:

MEETING DATE:

PREPARED BY:

REVIEWED BY:

STAFF REPORT
Resolution Approving the purchase of one (1) New 2024 Ford F650 Chipper Truck (With Kanpheide 12' Forestry Body Stock Unit: FT204055) from National Auto Fleet Group, in the amount of $114,753.75, and Authorizing the Interim City Manager to execute all required documents.

October 1,2024
Anthony Chavarria, Director of Public Works
Christopher Lopez, Interim City Manager
RECOMMENDATION:

Staff recommends that the City Council adopt a Resolution of the City Council of the City of Livingston approving the purchase of one (1) New 2024 Ford F650 Chipper Truck (With Kanpheide 12' Forestry Body Stock Unit: FT204055) from National Auto Fleet Group, in the amount of $114,753.75, and authorizing the Interim City Manager to execute all required documents.

BACKGROUND:

A new chipper truck for the Department of Public Works is essential for maintaining the efficiency and effectiveness of city landscaping operations. Currently, our staff relies on attaching a dump truck to pull the woodchipper which limits our capacity to process large volumes of debris efficiently and in a timely manner.

A dedicated chipper truck would not only streamline the chipping and hauling process, reducing labor cost and time spent on each project, but also improve our ability to maintain clean and safe public spaces.

DISCUSSION:

City staff intends to use the procurement services from SourceWell to meet the City of Livingston Municipal Code Title 1, Chapter 11 for purchasing. SourceWell is a public agency that offers national, competitively solicited purchasing contracts that meet the California Government Code Section 6502 for cooperative purchasing agreements.

The new chipper truck will be purchased through SourceWell's contract with National Auto Fleet Group.

The chipper truck quote is attached.

FISCAL IMPACT:
$114,753.75 Expended from FY 2024-2025 approved budget from the LMD and CFD Funds.

Fund Amount
CFD: 1213-475-7420 $57,376.87
LMDs: 1211-(301-326)-7420 $57,376.88
Total Amount: $114,753.75

ATTACHMENTS:

1. Resolution

2. Exhibit "A" Cost Proposal from National Auto Fleet Group for $114,753.75

RESOLUTION NO. 2024-

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVINGSTON APPROVING THE PURCHASE OF ONE (1) NEW 2024 FORD F650 CHIPPER TRUCK (WITH KANPHEIDE 12' FORESTRY BODY STOCK UNIT: FT204055) FROM NATIONAL AUTO FLEET GROUP, IN THE AMOUNT OF $114,753.75, AND AUTHORIZING THE

INTERIM CITY MANAGER TO EXECUTE ALL REQUIRED DOCUMENTS
WHEREAS, a new chipper truck for the Department of Public Works is essential for maintaining the efficiency and effectiveness of city landscaping operations; and WHEREAS, currently, our staff relies on attaching a dump truck to pull the woodchipper which limits our capacity to process large volumes of debris efficiently and in a timely manner; and
WHEREAS, a dedicated chipper truck would not only streamline the chipping and hauling process, reducing labor cost and time spent on each project, but also improve our ability to maintain clean and safe public spaces; and
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Livingston as follows:

Section 1. Adopt a Resolution of the City Council of the City of Livingston approving the purchase of one (1) New 2024 Ford F650 Chipper Truck (With Kanpheide 12' Forestry Body Stock Unit: FT204055) from National Auto Fleet Group, in the amount of $114,753.75.

Section 2. Authorize the Interim City Manager to execute all required documents.

Section 4. This Resolution will become effective immediately.

I hereby certify that the foregoing Resolution No. 2024-_ is a full, true, and correct copy of a resolution duly passed and adopted by the City Council of the City of Livingston at a regular meeting thereof duly held on the 1st day of October 2024, by the vote recorded as follows:

AYES:

NOES:

ABSENT:

ABSTAIN:
01424.0001/910135.1
By:---------- Jose A. Moran, Mayor
Of City of Livingston

Resolution No.

ATTEST
Monica Cisneros, Deputy City Clerk

APPROVED AS TO LEGAL FORM
Roy C. Santos, City Attorney

9/9/2024
Mr Jorge Lara
City of Livingston
1416 C St
Livingston, California, 95334
Dear Mr Jorge Lara,
National Auto Fleet Group A Dl11l1>lan Df Cht,¥J'Olc<. .,, Wer;sonw!IIG 490 Auto Contnr Drive, Watsonville, CA 95076
(855) 289-6572 • [631 J 480-8497 Fax
F le etD Nation a IA uto Fl eetG ro up, com
Quote ID: 29555
Exhibit A
National Auto Fleet Group is pleased to quote the following vehicle(s) Upfit, (Sourced Item) and Accessories for your consideration.

One (1) New/Unused (With Kanpheide 12' Forestry Body Stock Unit: FT24055) and delivered to your department yard, each for
One Unit
Subtotal
Tax (7. 7500 % )
Total
- per the attached specifications.
$106,500.00
$8,253.75
$114,753.75
This vehicle(s) Upfit is available under the Sourcewell Contract 091521-NAF. Please reference this Bid number on all purchase orders.

Tl)ank you in advance for your consideration. Should you have any questions, please do not hesitate to call.

Si":t---
//
.'fesse ' . Cooper
National Fleet Manager
Email: [email protected]
Office: (855) 289-6572
Fax: (831) 480-8497
--·-"'\ .. , --,_,
'--,,,,,.w-:--1 ~ r.t,I~~ CHEVRllET "'-·
·® @ . l..,,~-~
~ GMC.

TOYOTA

Purchase Order Instructions & Resources
In order to finalize your pu_rchase please submit this purchase packet to your governing body for a purchase order approval and submit your purchase order in the following way:

Email: [email protected]
Fax: (831) 480-8497
Mail: National Auto Fleet Group
490 Auto Center Drive
Watsonville, CA 95076
We wm send a courtesy confirmation for your order and a W-9 if needed.

Learn how to track your vehicle:

Use the upfitter of your choice:

Vehicle Status:

General Inquiries:

Additional Resources
www.NAFGETA.com
www.NAFGpartner.com
I;[email protected]
[email protected]
For g~neral questions or assistance please contact our main office at:
1-855-289-6572

KNAPHEIDE TRUCK EQUIPMENT CENTER
KNAl?BEIDE TRUCK EQUIPMENT - TRACY
PO BOX 1091
TRACY CA 95318-1091
209-855-8400 INVOICE
CUSTOMER:518 End User ID:

INVOICE: TCJ17189
P.O. STOCK
KEY TAG:4984
WATSONv.tLLE FORD CO.MMONITY TllEE SERVICE
550 AUTO CEN'l'ER DRIVE
WATSONv.tI.LE CA
831-722-4181 DESTINATION: WATSONv.tLLE FORD
CONTACT:JOBN KRBEC SHIP VIA:CPU
MAKE:FORD MODEL: li'-650 YEAR:2024 VIN:lli'DNF6AN2RDF06867 I~ DA'l'E:02/09/24 REQ. DATE"02/12/24 FO: B434-24
12 ' l!'ORESTRY W/ "L" PACK
12' NOTCIIED l!'ORES't'RY BODY l<Bll'll-1266 WITR L-PACK SERJ:ALil 883816 L-PACK - 886389
FLOOR IS CONS'l'RUCUD 01" 7 11 S'l'ROC'l'URAL LONG SXLLS, 12-GAOGE FLOOR PLATE AND 3 11 STRUCTURAL ClUWNEL CROSS SILLS
14-GAOGE GALVANNEAL SMOa.rR PANELS
14-GlWGE GALVAIINEllL ROOF PJllll!L REI:IIFORCED WITH ImEGRA= li'ORl!ED HAT SECTIONS

PUNCHED VENTS IN OPPER SIDE PANELS
FOJ\ESTRY BODY ntn PACK 24" LONG X 5011 HIGH X 9411 PEEP UNDEIU!ODY BOX 24 .. LONG X 24" BIGS X 20° DEEP WITH T-BAHDLES MIIS'rlllU.OCKIG SYS!rl!:M FOR L-PACKS
IIIIEEL CHOCKS & 81UICKBTS
LllllDEI!. BOX WI!l'II Ji'DLL LENGTH POLE PRUNER SHELF AND LOCKABLE ACCESS DOOR 24" TALL, 16-GAOGE GALVll!INEllL, DOtJBLE-Pl\NEL TAILGl\TE SWINGS OPEN 270 DEGREES AND LMCl!ES IN 1'BB OPEN POSITION

RBCBSSZD LED LIGHTS

STIIOBB LXGSTB ON FRONT AND REAR OF BODY
ELECTRODEPOSITION (ECOAT) l.'RDIE-PADIT
KNAPBl!IOE' S WATER BASED IJND!iil\COAT
EXTERIOR FIN:tSBBD WHITE

INTERIOR OF BODY FINISHED WITS COAL TAR COATING
SR 5020 ELEC't'RIC/SYIUlRAtJLIC DOOBLE AC!l!ING Sl1BFRlUIE HOIST FOR 84" CA - CLASS 50 WITS IN CAB BED OP LIGS'l! II/IDICA~
••• C~DitJED NEXT PAGE ••*
l(NAPHEIDE. SINCl!1848

KNAPHEIDE TRUCK EQUIPMENT CENTER
!QIAPSEIDE 'l'RCCK EQDIPMENT - 'rRACY
PO BOX 1091
1'RACl' CA 95378-1091
' 209-855-8400 INVOICE
CDS~:518 End Doar ID:

INVOICE: TCJ17lB9
P.O. STOCK
KEY 'rAG: 4984
WATSONV]:LLE li'OBD COMHONl'fY TREE SERVICE
5S O AD'rO CEN'rBP. DRIVE
l'll\'rSONV'.tLLE CA
831-722-4181 DESTINM!ION: liA'rSONVILLE FORD
CON'l!ACT:JOHN KIU!EC SBIP VIA:CPD
MAKE:FOBD MllOEl:F-650 XEAR:2024
INV DAn::02/09/24 REQ. DA,rE"02/12/24 FO: B434-24
12'B'ORESTRY w/nL" PACK
BAClmP ALARM 97db
MUDFIJ\PS AND AH'l'ISAIL BRACKETS
ll'Llm!ED DUMP BUCH PLATE BDMPER li'OR l?INrLE MODNT
10 TON COMBINATION BI,rcH W 2-5/16" BALL
BOl?KINS 7/4 WAY COMBO PLOG
NOTE: FREIGHT MAY APPLY TERMS: N30
VIN:lFDNF6JIN2BDF06867
KNAPHEIDE.

SINCE 1848

Prepared by: Jesse Cooper
09/09/2024 Watsonville Ford I 550 Auto Center Drive Watsonville California I 950763728 2024 F-650 Gas Regular Cab Base (F6A)
Price Level: 425 I Quote ID: ForJesse
Selected Equip & Specs
Dimensions
• GCWR: 37,000 lbs.

Rear brake diameter: 15.0"
• Vehicle body length: 246.0'
* Vehicle body height: 94.9"
Turning radius {to cum): 22.2'
Rear track: 72.6"
• Rear tire outside width: 96.011
Frame section modulus: 12.6 cu.in.

Frame rail depth: 10.1"
Frame rail thickness: .311
• Front bumper to front axle: 39.0'
Leg room first-row: 41.411
Hip room first-row: 67 .6"
Powertrain
Spark ignition system
Engine cylinders: V-8
Horsepower: 335 HP@3750 RPM
• Engine block heater
* Auxiliary power take-off
75 mph speed limiter
Rear-wheel drive
Low-speed ABS traction control
Fuel Economy and Emissions
• Federal emissions
Suspension and Handling
• Standard ride suspension
Driveability
Hydraulic disc brakes
4-wheel antilock (ABS) brakes
• Hill start assist
Leaf spring front suspension
Rigid axle rear suspension
Hydraulic power-assist steering system
2-whe_el steering system
Front brake diameter: 15.0"
Driver distance from axle: 54.4"
• Vehicle body width: 96.7'
Wheelbase: 158.0'
* Front track: 83.8"
Cab to axle: 84.0'
Axle to end of frame: 49.0"
• Frame yield strength (psi): 50000.0
• Frame rail width: 3.1"
Frame rail section: 9.5"
• Headroom first~row: 40.7"
Shoulder room first-row: 68.0"

7.3L V-8 variable valve control, engine with 335HP
Injection Type: sequential MPI
Torque: 468 lb.-lt.@3750 RPM
Radiator
PRNDM shift indicator
6-speed automatic
Recommended fuel: regular unleaded
Standard rear differential
• Standard grade front shock absomers
• Front and rear ventilated disc brakes
Four channel ABS brakes
Rigid axle front suspension
Tapered leaf front suspension
Leaf spring rear suspension
Re-circulating ball steering
Prices and content availability as shown are subject to change and should be treated as estimates only. Actual base vehicle, package and option pricing may vary from this estimate because of special local pricing, availability or pricing adjustments not reflected in the dealer's computer system. See salesperson ror the most current Jnforrnallon. 1

Prepared by: Jesse Cooper
09/09/2024 Watsonville Ford I 550 Auto Center Drive Watsonville California 1950763728 2024 F-650 Gas Regular Cab Base (F6A)
Price Level: 425 I Quote ID: For Jesse
Selected Equip & Specs (cont'd)
Body Exterior
Side assist steps
• Clearcoat paint
Black side window trim
Black windshield trim
• 2 front tow hooks
Black grille
Convex spotter In driver and passenger side door
mirrors
• Black door mirrors

22.5 x 8.25-lnch front and dual rear wheels
Steel front wheels
• Steel rear wheels
Convenience
* Power door locks with 2 stage unlocking
* Auto-locking doors
* Power first-row windows
Fixed rear windshield
* Driver and passenger door bins
Dashboard storage
Dual electric horn
Comfort
• Manual climate control
• Full headliner coverage
Full floor coverage
Manual tilting steering wheel
Seats and Trim
• Seating capacity: 1
Bucket driver seat
• High driver seat back
• 4 driver seats way-direction
* Fixed driver seat headrest
Entertainment Features
AM/FM stereo radio
ln~vehicle audio
• 2 doors
Monotone paint
Black door handles
Black front bumper
Straight front bumper ends
Hood mounted grille
Trailer style side mirrors
, English measure truck 279/82R22.5 AS BSW front
and rear tires
• White front wheels
White rear wheels
Disc rear wheel
* Keyfob activated door locks
Cruise control with steering wheel mounted controls
• Driver foot rest
Standard glove box
• Instrument panel bin
• Trip computer
• Steering column lever gearshift location
• Cloth headliner material
Full vinyl floor covering
Urethane steering wheel
Manual telescopic steering wheel
• Driver seat armrest
• Folding driver seat back
* Driver seat air suspension
Manual fore/aft
• Cloth front seat upholstery
• AM/FM
AM radio
Prices and content availabllity as shown are subject lo change and should be treated as estimates only. Actual base vehicle, package and option pricing may vary from this estimate because of special local pricing, availabHity or priClng adjustments not reflected in the dealer's computer system. See salesperson for the most current infom,ation. 2

Prepared by: Jesse Cooper
09/09/2024 Watsonville Ford J 550 Auto Center Drive Watsonville California I 950763728 2024 F-650 Gas Regular Cab Base (F6A)
Price Level: 425 I Quote ID: For Jesse
Selected Equip & Specs (cont'd) • FM radio
Auxiliary input jack
Standard grade speakers
Steering wheel mounted audio controls
Fixed audio antenna
Lighting, Visibility and Instrumentation
• Analog instrumentation display
• In-radio display clock
Oil pressure gauge
• Oil temperature gauge
Engine hour meter
Reflector headlights
Auto on/off headlight control
Delay-off headlights
Speed sensitive wipers
Front reading lights
Daytime .running lights
• Delay interior courtesy lights
Technology and Telematics
• Handsfree wireless device connectivity
Safety and Security
* Immobilizer
• Remote panic alarm
Dimensions
General Weights
• Curb weight
Front GAWR
GVWR
Trailering Weights
GCWR
Weights
* Maximum GVWR
8,953 lbs.
10000 lbs.
25999 lbs.
37,000 lbs.
25,999 lbs.

Nominal RBM (in.-lbs.) 632,000 nominal RBM
(in.-lbs.)
Front Weights
• Seek scan
External memory control
Speakers number: 2
Wireless audio streaming
Trip odometer
• Tachometer
• Engine/electric motor temperature gauge
Transmission fluid temperature gauge
Light tinted windows
Halogen headlights
Mulliple enclosed headlights
Variable intermittent front windshield wipers
• Illuminated entry
• Variable Instrument panel light
• Cab clearance lights
• 1 USB port
• Vehicle tracker
Electronic stability control syslem
Rear curb weight
RearGAWR
GCWR
3,411 lbs.
19000 lbs.
37000 lbs.

Max RBM (in.-lbs.) 665,500 max RBM (in.-lbs.)
Prices and content availability as shown are subject to change and should be treated as estimates only. Actual base vehicle, package and option pricing may vary from this estimate because of special local pricing, avallablllty or pricing adjuslmenls no! renecled in the dealer's computer system. See salesperson for lhe most current information. 3

Prepared by: Jesse Cooper
09/09/2024 Watsonville Ford I 550 Auto Center Drive Watsonville California I 950763728 2024 F-650 Gas Regular Cab Base (F6A)
Price Level: 425 I Quote ID: ForJesse
Selected Equip & Specs (cont'd) • Front curb weight 5,542 lbs. • Spring rating front 10,000 lbs.

Rear Weights
• Axle capacity rear 19,000 lbs.

Tire/wheel capacity rear 23,360 lbs.

Exterior Measurements
Vehicle body length 246.0"
• Vehicle body height 94.9"
Front brake diameter 15.0"
• Axle capacity front
Tire/wheel capacity front
Spring rating rear
Vehicle body width
Wheelbase
• Front frame height loaded
10,000 lbs.
12,350 lbs.
19,000 lbs.

96.7"
158.0"

35.2"
Rear brake diameter 15.0" • Front frame height unloaded 37.0" Rear frame height loaded 36.5" Rear frame height unloaded Turning radius (to bumper) 23.8' • Width • mirrors folded • Width .. mirrors extended 121.9" • Front track
Rear track 72.6" Driver distance from axle
Turning radius (to curb) 22.2' Cab to axle
Rear tire outside width 96.0" Axle to end of frame
Frame section modulus 12.6 cu.in. Frame yield strenglh (psi) Frame rail depth 10.1" Frame rail widlh
Frame rail thickness .3" Frame rail section
Front bumper to front axle 39.0"
Headroom
Headroom first-row 40.7"
Legroom
Leg room first-row 41.4"
Shoulder Room
Shoulder room first-row 68.0"
Hip Room
Hip room first-row 67.6"
Front And Rear GAWR Total Will Exceed Overall GVWR
Powertrain
Engine
Engine 7.3L V-8 variable valve control, engine
with 335HP
Engine cylinders
Engine location
V-8
Front mounted engine
Valves per cylinder
Injection type
lgnilion

37.8"

90.7"

83.8"

54.4"

84.0"

49.0"
50000.0

3.1"

9.511
2 sequential MPI
Spark ignition system
Prices and content availability as shown are subject to change and should be treated as estimates only. Actual base vehicle, package and option pricing may vary from this estimate because of special local pricing, availability or pricing adjustments not reflected in the dealer's computer system. See salesperson for the most current information. 4

i#hv
Prepared by: Jesse Cooper
09/09/2024 Watsonville Ford I 550 Auto Center Dlive Watsonville California I 950763728 2024 F-650 Gas Regular Cab Base (F6A)
Price Level: 425 I Quote ID: ForJesse
Selected Equip & Specs (cont'd)
Engine mounting direction Longitudinal mounted
engine
Cylinder head material Aluminum cylinder head
Engine Specs
Displacement
Bore
Compression ratio
Engine Power
Horsepower
Alternator
Alternator amps
Battery
Battery type
Battery step
Battery run down protection
protection
Engine Extras
• Block heater

7.3L

4.22"

10.5 335 HP@3750 RPM
210A
Lead acid battery
Battery step
Battery run down
Engine block heater
• Auxiliary power take-off Auxiliary power take•
off
Transmission
Transmission
Speed limiter
Lock-up transmission
Second gear ratio
Fourth gearratlo
Sixth gear ratio
Stall ratio
Transmission oil cooler
Drive Type
Drive type
Drivetrain
•Axle ratio
Exhaust
6-speed automatic
75 mph speed limiter
Lock-up transmission

2.318

1.149

0.674
2 Transmission oil cooler
Rear-wheel drive

6.14 Engine block material
cc
Stroke
Torque
Alternator type
Iron engine block
445 cu.in.

3.98"
468 lb.-ft.@3750 RPM
Heavy-duty alternator
Battery rating
Battery location
900CCA
Battery location forward right
Radiator
Shift indicator
Radiator
PRNDM shift indicator
Transmission electronic control
electronic control
Transmission
Overdrive transmission
First gear ratio
Third gear ratio
Fifth gear ratio
Reverse gear ratio
Overdrive transmission

3.974

1.516

0.858

3.128
Selectable mode transmission Selectable mode
transmission
• PTO transmission provision PTO transmission
provision
Axle speed Single axle speed
Prices: and content availability as shown are subject to change and should bu lreated as estimates only. Actual base vehicle, package and option pliclng may vary from this esUmale because of special local pricing, availability or pricing adjuslments not reflecled In the dealer's computer system. See salesperson for the most currenl Information. 5

Prepared by: Jesse Cooper
09/09/2024 Watsonville Ford\ 550 Auto Center Drive Walsonville California j 950763728 2024 F-650 Gas Regular Cab Base (FSA)
Price Level: 425 I Quote ID: ForJesse
Selected Equip & Specs (cont'd)
Tailpipe Non stainless steel single exhaust
Additional muffler location right
Additional tailpipe location right
Fuel
Fuel type
Fuel Tank
Front left fuel tank shape
Drive Feature
regular unleaded
rectangular
Traction control Low-speed ABS traction control
Fuel Economy and Emissions
Emissions
Emissions
Suspension and Handling
Suspension
Federal emissions
Suspension Standard ride suspension
Driveability
Brakes
Brake type Hydraulic disc brakes
ABS brakes
Brake Assistance
Four channel ABS brakes
HIii start assist
Front Suspension
Suspension ride type front
suspension
Front Spring
Regular front springs
Rear Spring
Hill start assist
Rigid axle front
Regular front springs
Springs rear Multi-leaf rear suspension
Auxilial)' rear spring Rubber auxiliary rear spring
Rear Suspension
Suspension type rear
suspension
Leaf spring rear
Additional muffler type
Additional tailpipe type
Front left fuel tank capacity
horizontal
horizontal

50.01 US gallons
Differential Standard rear differential
Front shock absorbers
shock absorbers
Standard grade front
Ventilated brakes Front and rear ventilated disc
brakes
ABS brakes 4-wheel antilock (ABS) brakes
Suspension type front
suspension
Leaf spring front
Springs front Tapered leaf front suspension
Rear springs Regular grade rear springs
Suspension ride type rear
suspension
Rigid axle rear
Prices and content availabllity as shown are subject to change and should be treated as estimates only. Actual baso vehicle, package and option pricing may vary from this esl!mate because of special local pricing, availability or pricing a.djuslmenlS not renected in the dealer's computer system. See salesperson for the most current informatioA,
6

#iw
Prepared by: Jesse Cooper
09/09/2024 Watsonville Ford I 550 Auto Center Drive Watsonville California I 950763728 2024 F-650 Gas Regular Cab Base (F6A)
Price Level: 425 I Quote ID: ForJesse
Selected Equip & Specs (cont'd)
Steering
Steering
system
Hydraulic power-assist steering
Steering type number of wheels 2-wheel steering
system
Exterior
Front Wheels
Front wheels diameter 22.5"
Rear Wheels
Rear wheels diameter 22.5"
Front Ana Rear Wheels
Appearance
Front Tires
Aspect
Sidewalls
Type
Front wheel - RPM
Rear Tires
Aspect
Sidewalls
Type
Rear wheel - RPM
Body Exterior
Exterior Features
Number of doors
Front splash guards
Frame
Clean CA frame
Body
none
82 BSW
english measure truck tire
497
82 BSW
english measure truck tire
497
2 doors
Front splash guards
Clean CA frame
Body panels Composite and galvanized steel
body panels
Mirrors
Convex spotter Convex spotter In driver and
passenger side door mirrors
Tires
Steering type
Front wheels width
Rear wheels width
Diameter
Tread
Width
Diameter
Tread
Width
Side steps
Re-circulating ball steering

8.3"

8.3"

22.5"
AS
279mm

22.5"
AS
279mm
Side assist steps
Prices and content availability as shown are subject to change and should be treated as estimates only. Actual base vehicle, package and option pricing may vary from this estlmate because of special focal pricing, availability or pricing adjustments not reflected in the dealer's computer system. See salesperson ror the most current information. 7

Prepared by: Jesse Cooper
09/09/2024 Watsonvme Ford\ 550 Auto Center Drive Watsonville California. I 950763728 2024 F-650 Gas Regular Cab Base (F6A)
Price Level: 425 j Quote ID: For Jesse
Selected Equip & Specs (cont'd)
Front tires LT load rating G
Wheels
Front wheel type Disc front wheel
Number of front wheel studs 10 front wheel studs
Convenience
Door Locks
• Door locks Power door locks with 2 stage
unlocking
• Auto door locks Auto-locking doors
Cruise Control
Cruise control Cruise control with steering
wheel mounted controls
Exterior Mirrors
• Door mirrors Power door mirrors
• Heated door mirrors Heated driver and
passenger side door mirrors
Front Side Windows
• First-row windows Power first-row windows
Overhead Console
• Overhead consore Mini overhead console
Passenger Visor
Visor passenger mirror Passenger visor mirror
Power Outlets
12V power outlets
Pedals
Driver foot rest
Rear Windshield
Rear windshield
Storage
2 12V power outlets
Driver foot rest
Fixed rear windshield
• Door bins front Driver and passenger door
bins
Instrument panel storage
Windows Feature
Instrument panel bin
Rear tires LT load rating G
Duel rear wheels Dual rear wheels
Number of rear wheel studs 10 rear wheel studs
• Keyfob door locks
locks
Keyfob activated door
Folding door mirrors Manual folding door mirrors
• Overhead console storage Overhead console
storage
Glove box
Dashboard storage
Standard glove box
Dashboard storage
Prices and content availability as shown are subject to change and should be lreated as estimates only. Actual base vehicle, package and option pricing may vary from this estimate because of special local pricing, availability or pricing adjustments not renecled in the dealer's computer system. See salesperson for Iha most current information.
8

Prepared by: Jesse Cooper
09/0912024 Watsonville Ford 1550 Auto Center Drive Watsonville California I 950763728 2024 F-650 Gas Regular Cab Base (F6A)
Price Level: 425 I Quote ID: For Jesse
Selected Equip & Specs (cont'd)
• One-touch up window Driver and passenger
one-touch up windows
Miscellaneous
Trip computer
Hom
Comfort
Climate Control
Climate control
Headliner
Headliner material
Floor Trim
Floor covering
Steering Wheel
Trip computer
Dual electric horn
Manual climate control
Cloth headliner material
Full vinyl floor covering
Steering wheel material Urethane steering wheel
Steering wheel tilt Manual tilting steering wheel
Seats and Trim
Seat Capacity
• Seating capacity
Front Seats
Front seat type
• Driver seat back type
Driver seats way-direction
direction
• Driver headrest type
headrest
Front Seat Trim
• Front seat upholstery
upholstery
Interior Accents
1 Bucket driver seat
High driver seat back
4 driver seats wayFixed driver seat
Cloth front seat
• Interior accents Chrome interior accents
Gearshifter Material
• One-touch down window Driver and
passenger one-touch down windows
Gearshift location
gearshift location
Headliner coverage
Floor coverage
Steering column lever
Full headliner coverage
Full floor coverage
Steering wheel telescopic
steering wheel
Manual telescopic
Driver seat back
• Driver seat suspension
suspension
Driver seat fore/aft
Armrests front driver
Folding driver seat back
Driver seat air
Manual fore/aft
Driver seat am1rest
Front seatback upholstery Carpet front seatback
upholstery
Prices and content availabltity as shown are subject to change and should be treated as estimates only. Actual base vehicle, package and option pricing may vary from this estimate because of special local pricing, availabllity or pricing adjustments not reflecled in the dealer's compuler system. See sa!esperaon for the most current information. 9

Prepared by: Jesse Cooper
09/09/2024 Wa1sonv1lle Ford I 550 Au:o Ce111er Drive Vv'c1lsorw1lle Cahiorrna ! 9507G:1.72H 2024 F-650 Gas Regular Cab Base (F6A)
Price Level: 425 I Quote ID: For Jesse
Selected Equip & Specs (cont'd)
Gearshifter material Urethane gear shifter
material
Entertainment Features
Radio Features
Aux input jack
Seek scan
Speakers
Speakers
Audio Features
Auxiliary input jack
Seek scan
Standard grade speakers
Steering mounted audio control
mounted audio controls
Steering wheel
Lighting, Visibility and Instrumentation
Instrumentation
Trip odometer
Instrumentation Displays
Clock
Instrumentation Gauges
Tachometer
Oil temperature gauge
Trip odometer
In-radio display clock
Tachometer
Oil temperature gauge
Engine/electric motor temperature
gauge Engine/electric motor temperature
gauge
Instrumentation Warnings
Oil pressure warning Oil pressure warning
Low brake fluid warning Low brake fluid warning
Headlights on reminder Headlights on reminder
Door ajar warning Door ajar warning
Transmission fluid temperature
warning Transmission fluid temp warning
Glass
Tinted windows
Headlights
Headlights
Auto headlights
Light tinted windows
Halogen headlights
Auto on/off headlight control
External memory External memory control
Speakers number 2
Wireless streaming Wireless audio streaming
Instrumentation display Analog instrumentation
display
Oil pressure gauge Oil pressure gauge
Transmission temperature gauge Transmission
fluid temperature gauge
Engine hour meter Engine hour meter
Low fuel warning Low fuel warning
Battery charge warning Battery charge warning
Key in vehicle warning Key in vehicle warning
Service interval warning Service interval indicator
Headlight type Reflector headlights
Multiple headlights Multiple enclosed headlights
Pnces and r:ontenl :c;vailabil,ty ;is si1ow11 ;,re sUbJeC\ \o c.:.ange c111f! snould bP. 1rnare1l d~ csi1rnateo. u11ly At-lt1<-ii Lt<!!;~ vu!ude, p8\.:Kage c1•1ri ophon pr1c1m:c1 m<1y vary fwm th1~ e.s11mate beGcluse of speoal local oric,ng. <.111;:i,l;:i!J1lrty ,Jr rm•;,ns ;.1dJJ~\ments no! •eneclerl 1ri lhl! cealer·i, t:0111out<Jr syste1•1 See salesperson for the most C\W<inl m!orr~1dt1on
10

Prepared by: Jesse Cooper
09/09/2024 Walsonvllle Ford I 550 Auto Center Drive Watsonville California I 950763728 2024 F-650 Gas Regular Cab Base (F6A)
Price Level: 425 I Quote ID: ForJesse
Selected Equip & Specs (cont'd)
Delay off headlights Delay-off headlights
Front Windshield
Wipers Variable intermittent front windshield
wipers
Interior Ughting
• Illuminated entry
Front reading lights
Lights
Running lights
Illuminated entry
Front reading lights
Daytime running lights
Clearance lights Cab clearance lights
Technology and Telematics
Connectivity
Handsfree
connectivity
Handsfree wireless device
USBPorts
USB ports
Safety and Security
Security System
• Immobilizer
Vehicle tracker
Traction Control
Electronic stability control
control system
1 USB port
Immobilizer
Vehicle tracker
Electronic stability
Speed sensitive wipers Speed sensitive wipers
Variable panel light Variable instrument panel
light
Interior courtesy lights
lights
• Remote panic alarm
Delay interior courtesy
Remote panic alarm
Prices and content availability as shown are subject to change and should be treated as estimates only. Actual base vehicle, package and opl!on pricing may vary from lhls estimate because of special local pricing, availabllity or pricing adjustments not rellected in the dealer's computer system. See salesperson for the mos! current inrom,ation. 11

Prepared by: Jesse Cooper
09/09/2024 Watsonville Ford I 550 Auto Center Drive Watsonville California 1950763728 2024 F-650 Gas Regular Cab Base (F6A)
Prtce Level: 425 [ Quote ID: For Jesse
As Configured Vehicle
Code
Base Vehicle
F6A
Engines
99N
425
41H
Transmissions
44P
41B
Front Wheels & Tires
643
T2B
Rear Wheels & Tires
663
Description
Base Vehicle Price (F6A)

7.3L 2V DEVCT NA PFI va Gas •
335 HP @ 3750 rpm
Torque: 468 ft.lbs. @ 3750 rpm.
50-State Emissions
Engine Block Heater, Phillips, 120
Vol!/750 Watt
Ford TorqShift HD 6-Speed
Automatic- Double Overdrtve, LESS
PTO Provision and Tow/Haul
Includes tow/haul.

Transmission Power Take-Off
Provision w/LiveDrtve Capability and
Tow/Haul
Wheels, Front 22.5x8.25 White
Powder Coaled Steel, 10-Hole
(285. 75MM BC) hub piloted, flanged nu/, meln'c mount, 8.25 DC rims: with sleal hubs.

Tires, Front Two 11 R22.5G
Goodyear Fuel Max RSA (497
rev/mile)
Wheels, Rear 22.5x6.25 White
Powder Coated Steel, 10-Hole
(285, 75MM BC) hub piloted. flanged nu/, metric mount. 8.25 DC n"ms; wilh steel hubs.

Prices and content availability as shown are subject lo change and should be treated as estimates only. Actual base vehicle, package and option pricing may vary from this estimate because of special local pricing, availability or pricing adjustments not reflected in the dealer's computer system. See salesperson for the most currant infonnaUon.
12

►
Prepared by: Jesse Cooper
09/09/2024 Watsonville Ford I 550 Auto Center Olive Watsonville California j 950763728 2024 F-650 Gas Regular Cab Base (F6A)
Price Level: 425 I Quote ID: For Jesse
As Configured Vehicle (cont'd)
Code Description
R2B
Brakes
67H
Front Axle and Suspension
43N
61C
Rear Axle and Suspension
474
68M
X6A
Wheelbase
158WB
Frame
534
Tires, Rear Four 11 R22.5G
Goodyear Fuel Max RSA (497
rev/mile)
Hydraulic Brake System - Bosch
HydroMax w/Traction Control
Full power with automatic adjustment, 4<hBnnel ABS anrilock brDke sys/em. Includes 12· x 3• (Bosell) DSSA type rear axle mounted parl<Jng brake, Orscheln lever control, right of driver and hand operated patk brake lever.
10,000 lb. Cap. Non-Driving - Dana
E-1002I-I-Beam Type
WARNING! The selection of this Axle may cause the GVWR to exceed 26,000 lbs., with CDL Implications.

Taper-Leaf Springs, Parabolic -
10,000 lb. Cap
2-/aaf, 62~ x 3.15~. Also includes, s/andard duty, dual, double acting shock absorbers. 19,000 lb. Single-Speed -Dana S19-
140
WARNING! The selection of this Axle may cause the GVWR to exceed 26,000 lbs., with CDL Implications.

Singlo reduction with Gontech Quiet Gears and 190 wheal ends. NOTE: When specifying an axle rafI0, check performance g11idclfn.es for sta1U1bflily and gradeablfity.

Multi-Leaf Springs -19,000 lb. Cap
11-leaf. Includes 2,000 lb auxilfa,y springs for load slabilizalion.

6.14 Axle Ratio
158" Wheelbase/84" CN49" AF/246"
OAL
Single Channel - Straight 'C' 12.64
SM, 50,000 PSI
STD
Prices and content availability as shown are subject to change and should be treated as estimates only. Actual base vehicle, package and option pricing may vary from this esllmate because of special local prlc1ng. availability or pricing adjustmenls not reflected in the dealer's computer system. See salesperson ror the most current Information. 13

Prepared by: Jesse Cooper
09/09/2024 Watsonville Ford 1 560 Auto Center Drive Watsonville California I 950763728 2024 F-650 Gas Regular Cab Base (FSA)
Price Level: 425 I Quote 10: ForJesse
As Configured Vehicle (cont'd)
Code Description
18D
Exhaust
91H
Fuel Tanks
65A
Electrical /Alternator/ Battery
STDALT
55M
STDBAT
59C
632,000 RSM. High strength tow alloy steel; 10.125w x 3.062~x 0.312~ (257,2mm x 77.8mm" a.omm).

Special Rating GVWR - Limited to
25,999 lb. GVWR
Only available to GAWR combinations that EXCEED 26,000 lbs.

Single, Horizontal Muffler- Frame
Mounted Right Side Back of Cab
w/Catalytic Converter
Downward facing. outlet lip.

Fuel Tank. LH 50 Gallon • Steel
Exira Heavy Duly Altemator-12-Volt,
210 Amp Mitsubishi
Exira heavy duty 12 Voll.

Jump Siar! Stud• Remote Mounted
Battery• One 900 CCA, Includes
Steel Battery Box
12Volt, Matorcrsh.

Body Builder Wiring • At End of
Frame, Combined. (ILO Standard •
Back of Cab Combined)
Includes sealed connectors for 2 ground circuits. wilh ccmbinad /cltlsrop, combined righVstop, slop lamps. back up lamps. Afso includes 2 additional pass through wiros to cab. 962
Seats
88X
Cab Interior
600A
Daytime Running Lamps (Not
Configurable)
301010 Air Ride Driver Only (Integral
Air Pump)- Cloth
Preferred Equipment Package 600A
Prices and content availabi!lty es shown are subject to change and should be lreated as estlmales only. Actual base vehlclo, package and option pricing may vary from this estimate because of spacial local pricing, availability or pricing adjustments not reflected in the dealer's computer system. See salesperson for Iha most current lnformaUon. 14

Prepared by: Jesse Cooper
09/09/2024 Watsonville Ford\ 550 Auto Center Drive Watsonville California j 950763728 2024 F-650 Gas Regular Cab Base (F6A)
Price Level: 425 I Quote ID: For Jesse
As Configured Vehicle (cont'd)
Code
90A
17W
90P
588
85A
Cab Exterior
85K
54R
Ship-Thru
21A
Description
Includes:
- Bumper, Fron/ - Black, Full Width
- Wheel Seals, Front - Oil lvbricated, SKF ScotSeal PlusXL Seals - Wheel Seals, Rear - Oil lubricated. SKF Scot Sea/ PlusXL Seals - Exira Heavy Duly Aflemator- 12-Volt, 210 Amp M;tsubishl Extra heavy duty 12 Volt.
- Painted Grille - Plastic
- Ughfs - Roof Marl<er/C/earence - Amber Lenses, 5 Lights - Tow Hooks. Front (2) - Framc-Mounlod, Painted Black
- Floor Covering - Black Vinyl
- Intelligent Oil LJfe Monitor
- Sleering Column• Tift I Telescoping
- Sleerlng Wheel - Black PVC wllnlegra/ Cruise Control Switches, includes Audio Controls Appearance Group
Includes front•mounted overhead consol& wllh dual sunglass bins and integral front map reading lights.

Includes:
. Chrome Trimmed Air Rcglstors w/Positive Shut-Olf
- Power Equipment Group • (Included In {90A) Appearance Group) Includes power front side windows. power door lacks and door trim panel.

Wi-Fi 4G L TE Hotspot Delete
Power Equipment Group• (Included
in (90A) Appearance Group)
lnc/udas power front side windows. power door lacks and door trim panel.

Radio: AM/FM Stereo w/2 Speakers,
USB input, Clock Display and
Bluetooth
Securilock Passive Anti• Theft
System
The SocuriLock Passive Anli-Thell System is designed to help proven/ /ho engino from being started unloss a coded key, programmed to the vehicle, is used. fl helps protect against drive-away then through an e/ecrronically coded ignition key, ils olectronicofly coded ignition key features billfans of possible codes to start the vehicle and ,snot compatible wilh non.OEM afrennarlmf remote stert systems.

Remote Keyless Entry w/2 Key Fobs
Mirrors, Dual - Heated & Motorized
Rectangular, XL2020-102" Width
Integral spat mfrror, sail type, solid bfack finish.

Pre-Delivery Inspection
Prices and content availablllly as shown are subject to change and should be treated as estimates only. Actual base vehicle, package and option pricing may vary from this aslimate because of special local pricing, availabllily or pricing adjustments not renected In the dealer's computer system. See salesperson for the most current Information. 15

Prepared by: Jesse Cooper
09/09/2024 Watsonville Ford I 550 Auto Center Drive Watsonvme California I 950763728 2024 F-650 Gas Regular Cab Base (FSA)
Price Level: 425 j Quote ID: For Jesse
As Configured Vehicle (cont'd)
Code Description
31F
Miscellaneous
PAINT
Exterior Color
YZ_01
Interior Color
E_01

SUBTOTAL
Fuel Charge (12)
Destination Charge
TOTAL
Selection requires that you also choose either (314) or (31F) or (31T) or (31S) or (31 Y) to have the Inspection performed. Required with any final Ship-To that is not a dealer.

Shlp-Thru - NFS National Fleet
Services
MAY be selected w/o adding (21A). For MODIFICATIONS ONLY, Dealer must make arrangements directly with NFS (please use CVT Resources for add.

Info).

Paint Type - Environmentally
Friendly, "3 - Wet System"
Oxford White
Gray
Prices arid content availability as shown are subj eel to change and should be treated es estimates only. Actual base vehicle, package and option pricing may vary rrom thls estimate because of special local pricing. availability or pricing adjustments nol reflected in the dealer's computer system. See salesperson ror the most current informaUon.
16

Prepared by: Jesse Cooper
09/09/2024 Watsonville Ford I 550 Auto Center Drive Watsonville Caliromia I 950763728 2024 F-650 Gas Regular Cab Base (F6A)
Price Level: 425 I Quote ID: ForJesse
Warranty
Standard Warranty
Basic Warranty
Basic warranty
Powertrain Warranty
Powertrain warranty
Corrosion Perforation
Corrosion perforation warranty
Roadside Assistance Warranty
Roadside warranly
Frame Rail Warranty
Frame Rail Warranty
24 months/unlimited
60 months/100,000 miles
36 months/unlimited
24 months/unlimited
60 months/unlimited
Prices and content availabllity as shown are subject lo change and should be treated as estimates only. Actual base vehicle, package and opUon pricing may val)' from this estimate because of special local pricing, availability or pricing adjustments not reflecled in the dealer's computer system. See salesperson for the m.ost current Information. 17

Jorge Lara
From:

Sent:

To:

Follow Up Flag:

Flag Status:

Jorge Lara
Friday, August 30, 2024 2:53 PM
Jorge Lara
Follow up
Flagged
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Sent from my iPhone
4

Resourceability
Attn: Jennifer Halpin
PO Box 1066
Merced, CA 95341-1066
Main: (209) 761-1004
Office: (209) 431-0806
Email:
[email protected]
Website:

Resourceability.co
Exhibit "A"

CONSULTANT SERVICES PROPOSAL
Presented □: City of Livingston
Fram: Jennifer Halpin of Resourceability Oate: 8/26/2024

EXPERIENCE
Consultant Jennifer Halpin has worked in the solid waste/recycling industry since 2006; thirteen years of which were for local and regional government agencies in positions involving public education, outreach, program development and management, grant administration, reporting duties and collaboration with:
haulers, facilities, businesses, residents, member jurisdictions & jurisdictions within the surrounding areas, and the California Department of Resources Recycling and Recovery (CalRecycle).

From that experience, Resourceability was created in 2019 to offer assistance to Central Valley municipalities that may feel overwhelmed with the number of tasks involved in meeting State recycling and organics recycling requirements.

PROJECT PR□P SAL 6 BUDGET

1. Conduct a Compliance Review and year-round maintenance of SB1383- mandated programs, based on CalRecycle's Implementation Record Checklist, in conjunction with the City's programs/records, the City's franchise hauler, City departments, and other related parties. Programs, activities and recordkeeping requirements to be reviewed/maintained include:
• Written Program Descriptions of all programs.
• Collection Services: Procedures for Organics, Recycling, and Solid Waste Collection Services for residential, commercial, government entities, local education agencies, and special events.
• Contamination Minimalization: Procedures for daily/weekly contamination minimalization efforts, and yearly route review and/or waste audits. • Education and Outreach: Print/electronic education and outreach. • Edible Food Recovery Program: inspections and record-keeping procedures. • Procurement of Recycled Paper Products procedure, and Procurement of Organic Waste Products (such as compost and/or mulch).
• Inspection/Enforcement and Compliance Reviews, Waivers/Exemptions:

City forms, Waivers (if applicable, Notices of Violations, etc.

2. Grant administration of Cal Recycle Payment Program & Grants for the City, including applications, Progress Reports and the Final Reports to Cal Recycle.

Total Project Cost NTE: $30,000 I Retainer deposit of $1,500.

Additional: Mileage Rate of $0.67* when applicable, or the IRS' curren~ ai; Additional Consultant Services: $211/hr, with a 5% increa ~ r every ft

CITY OF LIVINGSTON

CONTRACT PRPOFESSIONAL SERVICES AGREEMENT
THIS CONTRACT PROFESSIONAL SERVICES AGREEMENT (herein "Agreement") is made and entered into on July I, 2024, by and between the CITY OF LIVINGSTON, a municipal corporation ("City") and Resourceability (herein "Consultant").

NOW, THEREFORE, the parties hereto agree as follows:

I. SERVICES OF CONSULTANT
I. 1 Scope of Services. In compliance with all of the terms and conditions of this Agreement, the Consultant shall perform the work or services set forth in the "Scope of Services" attached hereto as Exhibit "A" and incorporated herein by reference. Consultant warrants that it has the experience and ability to perform all work and services required hereunder and that it shall diligently perform such work and services in a professional and satisfactory manner.

1.2 Compliance With Law. All work and services rendered hereunder shall be provided in accordance with all ordinances, resolutions, statutes, rules, and regulations of the City and any Federal, State or local governmental agency of competent jurisdiction.

1.3 California Labor Law. If the Scope of Services includes any "public work" or "maintenance work," as those terms are defined in California Labor Code section 1720 et seq. and California Code of Regulations, Title 8, Section 16000 el seq., and if the total compensation is $1,000 or more, Consultant shall pay prevailing wages for such work and comply with the requirements in California Labor Code section 1770 el seq. and 1810 et seq., and all other applicable laws.

1.4 Licenses, Permits, Fees and Assessments. Consultant shall obtain at its sole cost and expense such licenses, permits, and approvals as may be required by law for the performance of the services required by the Agreement.

1.5 Special Requirements. Additional terms and conditions of this Agreement, if any, which are made a part hereof are set forth in the "Special Requirements" attached hereto as Exhibit "B" and incorporated herein by this reference. In the event of a conflict between the provisions of Exhibit "B" and any other provisions of this Agreement, the provisions of Exhibit "B" shall govern.

2. COMPENSATION

2.1 Contract Sum. For the services rendered pursuant to this Agreement, Consultant shall be compensated in accordance with the "Schedule of Compensation" attached hereto as Exhibit "C" and incorporated herein by this reference, but not exceeding the maximum contract amount of$30,000 (Thirty Thousand Dollars) ("Contract Sum").

2.2 Invoices. Each month Consultant shall furnish to City an original invoice for all work performed and expenses incurred during the preceding month in a form approved by 0I222.0001/64360 I.I

City's Director of Finance. By submitting an invoice for payment under this Agreement, Consultant is certifying compliance with all provisions of the Agreement. The invoice shall contain all information specified in Exhibit "C", and shall detail charges for all necessary and actual expenses by the following categories: labor (by sub-category), travel, materials, equipment, supplies, and sub-contractor contracts. Sub-contractor charges shall also be detailed by such categories. Consultant shall not invoice City for any duplicate services performed by more than one person.

City shall independently review each invoice submitted by the Consultant to determine whether the work performed and expenses incurred are in compliance with the provisions of this Agreement. Except as to any charges for work performed or expenses incurred by Consultant which are disputed by City, City will use its best efforts to cause Consultant to be paid within forty five (45) days of receipt of Consultant's correct and undisputed invoice; however, Consultant acknowledges and agrees that due to City warrant run procedures, the City cannot guarantee that payment will occur within this time period. In the event any charges or expenses are disputed by City, the original invoice shall be returned by City to Consultant for correction and resubmission. Review and payment by the City of any invoice provided by the Consultant shall not constitute a waiver of any rights or remedies provided herein or any applicable law.

2.3 Additional Services. City shall have the right at any time during the performance of the services, without invalidating this Agreement, to order extra work beyond that specified in the Scope of Services or make changes by altering, adding to or deducting from said work. No such extra work may be undertaken unless a written order is first given by the Contract Officer to the Consultant, incorporating therein any adjustment in (i) the Contract Sum for the actual cost of the extra work, and/or (ii) the time to perform this Agreement, which said adjustments are subject to the written approval of the Consultant. Any increase in compensation ofup to ten percent (10%) of the Contract Sum but not exceeding a total contract amount of Five Thousand Dollars ($5,000) or in the time to perform of up to ninety (90) days may be approved by the Contract Officer. Any greater increases, taken either separately or cumulatively, must be approved by the City Council. No claim for an increase in the Contract Sum or time for performance shall be valid unless the procedures established in this Section are followed.

3. PERFORMANCE SCHEDULE

3.1 Agreement.

Time of Essence. Time is of the essence in the performance of this 3 .2 Schedule of Performance. Consultant shall commence the services pursuant to this Agreement upon receipt of a written notice to proceed and shall perform all services within the time period(s) established in the "Schedule of Performance" attached hereto as Exhibit "D" and incorporated herein by this reference. When requested by the Consultant, extensions to the time period(s) specified in the Schedule of Performance may be approved in writing by the Contract Officer but not exceeding thirty (30) days cumulatively.

3.3 Force Majeure. The time period(s) specified in the Schedule of Performance for performance of the services rendered pursuant to this Agreement shall be extended because of any delays due to unforeseeable causes beyond the control and without the fault or negligence of the Consultant, including, but not restricted to, acts of God or of the public enemy, unusually severe weather, fires, earthquakes, floods, epidemics, quarantine restrictions, 2

riots, strikes, freight embargoes, wars, litigation, and/or acts of any governmental agency, including the City, if the Consultant shall within ten (I 0) days of the commencement of such delay notify the Contract Officer in writing of the causes of the delay. The Contract Officer shall ascertain the facts and the extent of delay, and extend the time for performing the services for the period of the enforced delay when and if in the judgment of the Contract Officer such delay is justified. The Contract Officer's determination shall be final and conclusive upon the parties to this Agreement. In no event shall Consultant be entitled to recover damages against the City for any delay in the performance of this Agreement, however caused, Consultant's sole remedy being extension of the Agreement pursuant to this Section.

3.4 Term. Unless earlier terminated in accordance with Article 7 of this Agreement, this Agreement shall continue in full force and effect until completion of the services but not exceeding 3 years from the date hereof, except as otherwise provided in the Schedule of Performance (Exhibit "D"). [The City may, in its sole discretion, extend the Term for 2 additional one-year terms.]

4. COORDINATION OF WORK

4.1 Representative of Consultant. Jennifer Halpin is hereby designated as being the representative of Consultant authorized to act on its behalf with respect to the work and services specified herein and make all decisions in connection therewith. All personnel of Consultant and any authorized agents shall be under the exclusive direction of the representative of Consultant. Consultant shall utilize only competent personnel to perform services pursuant to this Agreement. Consultant shall make every reasonable effort to maintain the stability and continuity of Consultant's staff and subcontractors, and shall keep City informed of any changes.

4.2 Contract Officer. City Manager [ or such person as may be designated by the City Manager] is hereby designated as being the representative the City authorized to act in its behalf with respect to the work and services specified herein and to make all decisions in connection therewith ("Contract Officer").

4.3 Prohibition Against Subcontracting or Assignment. Consultant shall not contract with any entity to perform in whole or in part the work or services required hereunder without the express written approval of the City. Neither this Agreement nor any interest herein may be assigned or transferred, voluntarily or by operation of law, without the prior written approval of City. Any such prohibited assignment or transfer shall be void.

4.4 Independent Consultant. Neither the City nor any of its employees shall have any control over the manner, mode or means by which Consultant, its agents or employees, perform the services required herein, except as otherwise set forth. Consultant shall perform all services required herein as an independent contractor of City with only such obligations as are consistent with that role. Consultant shall not at any time or in any manner represent that it or any of its agents or employees are agents or employees of City, or that it is a member of a joint enterprise with City.

5. INSURANCE AND INDEMNIFICATION

5.1 Insurance Coverages. Without limiting Consultant's indemnification of City, and prior to commencement of any services under this Agreement, Consultant shall obtain, 3

provide and maintain at its own expense during the term of this Agreement, policies of insurance of the type and amounts described below and in a form satisfactory to City. (a) General liability insurance. Consultant shall maintain commercial general liability insurance with coverage at least as broad as Insurance Services Office form CG 00 01, in an amount not less than $ I ,000,000 per occurrence, $2,000,000 general aggregate, for bodily injury, personal injury, and property damage. The policy must include contractual liability that has not been amended. Any endorsement restricting standard ISO "insured contract" language will not be accepted.
(b) Automobile liability insurance. Consultant shall maintain automobile insurance at least as broad as Insurance Services Office form CA 00 0 I covering bodily injury and property damage for all activities of the Consultant arising out of or in connection with Services to be performed under this Agreement, including coverage for any owned, hired, nonowned or rented vehicles, in an amount not less than $ I ,000,000 combined single limit for each accident.
(c) Professional liability (errors & omissions) insurance. Consultant shall maintain professional liability insurance that covers the Services to be performed in connection with this Agreement, in the minimum amount of$ I ,000,000 per claim and in the aggregate. Any policy inception date, continuity date, or retroactive date must be before the effective date of this Agreement and Consultant agrees to maintain continuous coverage through a period no less than three (3) years after completion of the services required by this Agreement. (d) Workers' compensation insurance. Consultant shall maintain Workers' Compensation Insurance (Statutory Limits) and Employer's Liability Insurance (with limits of at least $1,000,000).
( e) Subcontractors. Consultant shall include all subcontractors as insureds under its policies or shall furnish separate certificates and certified endorsements for each subcontractor. All coverages for subcontractors shall include all of the requirements stated herein.
(f) Additional Insurance. Policies of such other insurance, as may be required in the Special Requirements in Exhibit "B".

5.2 General Insurance Requirements.
(a) Proof of insurance. Consultant shall provide certificates of insurance to City as evidence of the insurance coverage required herein, along with a waiver of subrogation endorsement for workers' compensation. Insurance certificates and endorsements must be approved by City's Risk Manager prior to commencement of performance. Current certification of insurance shall be kept on file with City at all times during the term of this Agreement. City reserves the right to require complete, certified copies of all required insurance policies, at any time.
(b) Duration of coverage. Consultant shall procure and maintain for the duration of this Agreement insurance against claims for injuries to persons or damages to 4

property, which may arise from or in connection with the performance of the Services hereunder by Consultant, its agents, representatives, employees or subconsultants. ( c) Primary/noncontributing. Coverage provided by Consultant shall be primary and any insurance or self-insurance procured or maintained by City shall not be required to contribute with it. The limits of insurance required herein may be satisfied by a combination of primary and umbrella or excess insurance. Any umbrella or excess insurance shall contain or be endorsed to contain a provision that such coverage shall also apply on a primary and noncontributory basis for the benefit of City before the City's own insurance or self-insurance shall be called upon to protect it as a named insured.
(d) City's rights of enforcement. In the event any policy of insurance required under this Agreement does not comply with these specifications or is canceled and not replaced, City has the right but not the duty to obtain the insurance it deems necessary and any premium paid by City will be promptly reimbursed by Consultant or City will withhold amounts sufficient to pay premium from Consultant payments. In the alternative, City may cancel this Agreement. ( e) Acceptable insurers. All insurance policies shall be issued by an insurance company currently authorized by the Insurance Commissioner to transact business of insurance or that is on the List of Approved Surplus Line Insurers in the State of California, with an assigned policyholders' Rating of A- (or higher) and Financial Size Category Class VI (or larger) in accordance with the latest edition of Best's Key Rating Guide, unless otherwise approved by the City's Risk Manager.
(f) Waiver of subrogation. All insurance coverage maintained or procured pursuant to this agreement shall be endorsed to waive subrogation against City, its elected or appointed officers, agents, officials, employees and volunteers or shall specifically allow Consultant or others providing insurance evidence in compliance with these specifications to waive their right of recovery prior to a loss. Consultant hereby waives its own right of recovery against City, and shall require similar written express waivers and insurance clauses from each of its subconsultants.
(g) Enforcement of contract prov1s10ns (non-estoppel). Consultant acknowledges and agrees that any actual or alleged failure on the part of the City to inform Consultant of non-compliance with any requirement imposes no additional obligations on the City nor does it waive any rights hereunder.
(h) Requirements not limiting. Requirements of specific coverage features or limits contained in this section are not intended as a limitation on coverage, limits or other requirements, or a waiver of any coverage normally provided by any insurance. Specific reference to a given coverage feature is for purposes of clarification only as it pertains to a given issue and is not intended by any party or insured to be all inclusive, or to the exclusion of other coverage, or a waiver of any type. If the Consultant maintains higher limits than the minimums shown above, the City requires and shall be entitled to coverage for the higher limits maintained by the Consultant. Any available insurance proceeds in excess of the specified minimum limits of insurance and coverage shall be available to the City. (i) Notice of cancellation. Consultant agrees to oblige its insurance agent or broker and insurers to provide to City with a thirty (30) day notice of cancellation ( except for 5

nonpayment for which a ten (I 0) day notice is required) or nonrenewal of coverage for each required coverage.
(j) Additional insured status. General liability policies shall provide or be endorsed to provide that City and its officers, officials, employees, and agents, and volunteers shall be additional insureds under such policies. This provision shall also apply to any excess/umbrella liability policies.
(k) Prohibition of undisclosed coverage limitations. None of the coverages required herein will be in compliance with these requirements if they include any limiting endorsement of any kind that has not been first submitted to City and approved of in writing. (1) Separation of insureds. A severability of interests provision must apply for all additional insureds ensuring that Consultant's insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the insurer's limits of liability. The policy(ies) shall not contain any cross-liability exclusions. (m) Pass through clause. Consultant agrees to ensure that its subconsultants, subcontractors, and any other party involved with the project who is brought onto or involved in the project by Consultant, provide the same minimum insurance coverage and endorsements required of Consultant. Consultant agrees to monitor and review all such coverage and assumes all responsibility for ensuring that such coverage is provided in conformity with the requirements of this section. Consultant agrees that upon request, all agreements with consultants, subcontractors, and others engaged in the project will be submitted to City for review. (n) Agency's right to revise specifications. The City reserves the right at any time during the term of the contract to change the amounts and types of insurance required by giving the Consultant ninety (90) days advance written notice of such change. If such change results in substantial additional cost to the Consultant, the City and Consultant may renegotiate Consultant's compensation.
( o) Self-insured retentions. Any self-insured retentions must be declared to and approved by City. City reserves the right to require that self-insured retentions be eliminated, lowered, or replaced by a deductible. Self-insurance will not be considered to comply with these specifications unless approved by City.
(p) Timely notice of claims. Consultant shall give City prompt and timely notice of claims made or suits instituted that arise out of or result from Consultant's performance under this Agreement, and that involve or may involve coverage under any of the required liability policies.
( q) Additional insurance. Consultant shall also procure and maintain, at its own cost and expense, any additional kinds of insurance, which in its own judgment may be necessary for its proper protection and prosecution of the work.

5.3 Indemnification. To the full extent permitted by law, Consultant agrees to indemnify, defend and hold harmless the City, its officers, employees and agents ("Indemnified Parties") against, and will hold and save them and each of them harmless from, any and all actions, either judicial, administrative, arbitration or regulatory claims, damages to persons or 6

property, losses, costs, penalties, obligations, errors, omissions or liabilities whether actual or threatened (herein "claims or liabilities") that may be asserted or claimed by any person, firm or entity arising out of or in connection with the negligent performance of the work, operations or activities provided herein of Consultant, its officers, employees, agents, subcontractors, invitees, or any individual or entity for which Consultant is legally liable ("indemnitors"), or arising from Consultant's or indemnitors' reckless or willful misconduct, or arising from Consultant's or indemnitors' negligent performance of or failure to perform any term, provision, covenant or condition of this Agreement, except claims or liabilities occurring as a result of City's sole negligence or willful acts or omissions. The indemnity obligation shall be binding on successors and assigns of Consultant and shall survive termination of this Agreement.

6. RECORDS, REPORTS, AND RELEASE OF INFORMATION

6.1 Records. Consultant shall keep, and require subcontractors to keep, such ledgers, books of accounts, invoices, vouchers, canceled checks, reports, studies or other documents relating to the disbursements charged to City and services performed hereunder (the "books and records"), as shall be necessary to perform the services required by this Agreement and enable the Contract Officer to evaluate the performance of such services and shall keep such records for a period of three years following completion of the services hereunder. The Contract Officer shall have full and free access to such books and records at all times during normal business hours of City, including the right to inspect, copy, audit and make records and transcripts from such records.

6.2 Reports. Consultant shall periodically prepare and submit to the Contract Officer such reports concerning the performance of the services required by this Agreement or as the Contract Officer shall require.

6.3 Confidentiality and Release oflnformation.
(a) All information gained or work product produced by Consultant in performance of this Agreement shall be considered confidential, unless such information is in the public domain or already known to Consultant. Consultant shall not release or disclose any such information or work product to persons or entities other than the City without prior written authorization from the Contract Officer.
(b) Consultant shall not, without prior written authorization from the Contract Officer or unless requested by the City Attorney, voluntarily provide documents, declarations, letters of support, testimony at depositions, response to interrogatories or other information concerning the work performed under this Agreement. Response to a subpoena or court order shall not be considered "voluntary" provided Consultant gives the City notice of such court order or subpoena.
( c) If Consultant provides any information or work product in violation of this Agreement, then the City shall have the right to reimbursement and indemnity from Consultant for any damages, costs and fees, including attorney's fees, caused by or incurred as a result of Consultant's conduct.
( d) Consultant shall promptly notify the City should Consultant be served with any summons, complaint, subpoena, notice of deposition, request for documents, 7

interrogatories, request for admissions or other discovery request, court order or subpoena from any party regarding this Agreement and the work performed thereunder. The City retains the right, but has no obligation, to represent Consultant or be present at any deposition, hearing or similar proceeding. Consultant agrees to cooperate fully with the City and to provide the City with the opportunity to review any response to discovery requests provided by Consultant.

6.4 Ownership of Documents. All studies, surveys, data, notes, computer files, reports, records, drawings, specifications, maps, designs, photographs, documents and other materials (the "documents and materials") prepared by Consultant in the performance of this Agreement shall be the property of the City and shall be delivered to the City upon request of the Contract Officer or upon the termination of this Agreement, and Consultant shall have no claim for further employment or additional compensation as a result of the exercise by the City of its full rights of ownership use, reuse, or assignment of the documents and materials hereunder.

Moreover, Consultant with respect to any documents and materials that may qualify as "works made for hire" as defined in 17 U.S.C. section IOI, such documents and materials are hereby deemed "works made for hire" for the City.

7. ENFORCEMENT OF AGREEMENT AND TERMINATION

7. I California Law. This Agreement shall be interpreted, construed and governed both as to validity and to performance of the paiiies in accordance with the laws of the State of California. Legal actions concerning any dispute, claim or matter arising out of or in relation to this Agreement shall be instituted in the Superior Court of the County of Merced, State of California. In the event of litigation in a U.S. District Court, venue shall lie exclusively in the Eastern District of California.

7.2 Disputes; Default. In the event that Consultant is in default under the terms of this Agreement, the City shall not have any obligation or duty to continue compensating Consultant for any work performed after the date of default. Instead, the City may give notice to Consultant of the default and the reasons for the default. The notice shall include the timeframe in which Consultant may cure the default. This timeframe is presumptively thirty (30) days, but may be extended, if circumstances warrant. During the period of time that Consultant is in default, the City shall hold all invoices and shall, when the default is cured, proceed with payment on the invoices. If Consultant does not cure the default, the City may take necessary steps to terminate this Agreement under this Article.

7.3 Legal Action. In addition to any other rights or remedies, either party may take legal action, in law or in equity, to cure, correct or remedy any default, to recover damages for any default, to compel specific performance of this Agreement, to obtain declaratory or injunctive relief, or to obtain any other remedy consistent with the purposes of this Agreement. Notwithstanding any contrary provision herein, Consultant shall file a statutory claim pursuant to Government Code Sections 905 et. seq. and 910 et. seq., in order to pursue any legal action under this Agreement.

Except with respect to rights and remedies expressly declared to be exclusive in this Agreement, the rights and remedies of the parties are cumulative and the exercise by either party of one or more of such rights or remedies shall not preclude the exercise by it, at the same or different times, of any other rights or remedies for the same default or any other default by the other party.
8

7.4 Termination Prior to Expiration of Term. This Section shall govern any termination of this Contract except as specifically provided in the following Section for termination for cause. The City reserves the right to terminate this Contract at any time, with or without cause, upon thirty (30) days' written notice to Consultant, except that where termination is due to the fault of the Consultant, the period of notice may be such shorter time as may be determined by the Contract Officer. In addition, the Consultant reserves the right to tenninate this Contract at any time, with or without cause, upon sixty ( 60) days' written notice to City, except that where termination is due to the fault of the City, the period of notice may be such shorter time as the Consultant may determine. Upon receipt of any notice of termination, Consultant shall immediately cease all services hereunder except such as may be specifically approved by the Contract Officer. Except where the Consultant has initiated termination, the Consultant shall be entitled to compensation for all services rendered prior to the effective date of the notice of termination and for any services authorized by the Contract Officer thereafter in accordance with the Schedule of Compensation or such as may be approved by the Contract Officer. In the event the Consultant has initiated termination, the Consultant shall be entitled to compensation only for the reasonable value of the work product actually produced hereunder, but not exceeding the compensation provided therefore in the Schedule of Compensation Exhibit "C". In the event of termination without cause pursuant to this Section, the terminating party need not provide the non-terminating party with the opportunity to cure pursuant to Section 7.2.

7.5 Termination for Default of Consultant. If termination is due to the failure of the Consultant to fulfill its obligations under this Agreement, City may, after compliance with the provisions of Section 7 .2, take over the work and prosecute the same to completion by contract or otherwise, and the Consultant shall be liable to the extent that the total cost for completion of the services required hereunder exceeds the compensation herein stipulated (provided that the City shall use reasonable efforts to mitigate such damages), and City may withhold any payments to the Consultant for the purpose of set-off or partial payment of the amounts owed the City as previously stated.

8. MISCELLANEOUS

8.1 Covenant Against Discrimination. Consultant covenants that, by and for itself, its heirs, executors, assigns and all persons claiming under or through them, that there shall be no discrimination against or segregation of, any person or group of persons on account of race, color, creed, religion, sex, gender, sexual orientation, marital status, national origin, ancestry, or other protected class in the performance of this Agreement. Consultant shall take affirmative action to ensure that applicants are employed and that employees are treated during employment without regard to their race, color, creed, religion, sex, gender, sexual orientation, marital status, national origin, ancestry, or other protected class

8.2 Non-liability of City Officers and Employees. No officer or employee of the City shall be personally liable to the Consultant, or any successor in interest, in the event of any default or breach by the City or for any amount, which may become due to the Consultant or to its successor, or for breach of any obligation of the terms of this Agreement.

8.3 Notice. Any notice, demand, request, document, consent, approval, or communication either party desires or is required to give to the other party or any other person shall be in writing and either served personally or sent by prepaid, first-class mail, in the case of 9

the City, to the City Manager and to the attention of the Contract Officer (with her/his name and City title), City of Livingston, 1416 C Street, Livingston, CA 95334, and in the case of the Consultant, to the person(s) at the address designated on the execution page of this Agreement.

Either party may change its address by notifying the other party of the change of address in writing. Notice shall be deemed communicated at the time personally delivered or in seventy-two (72) hours from the time of mailing if mailed as provided in this Section.

8.4 Integration; Amendment. It is understood that there are no oral agreements between the parties hereto affecting this Agreement and this Agreement supersedes and cancels any and all previous negotiations, arrangements, agreements and understandings, if any, between the parties, and none shall be used to interpret this Agreement. This Agreement may be amended at any time by the mutual consent of the parties by an instrument in writing.

8.5 Severability. In the event that part of this Agreement shall be declared invalid or unenforceable by a valid judgment or decree of a court of competent jurisdiction, such invalidity or unenforceability shall not affect any of the remaining portions of this Agreement which are hereby declared as severable and shall be interpreted to carry out the intent of the parties hereunder unless the invalid provision is so material that its invalidity deprives either party of the basic benefit of their bargain or renders this Agreement meaningless.

8.6 Waiver. No delay or omission in the exercise of any right or remedy by non-defaulting party on any default shall impair such right or remedy or be construed as a waiver. A party's consent to or approval of any act by the other party requiring the party's consent or approval shall not be deemed to waive or render unnecessary the other party's consent to or approval of any subsequent act. Any waiver by either party of any default must be in writing and shall not be a waiver of any other default concerning the same or any other provision of this Agreement.

8.7 Attorneys' Fees. If either party to this Agreement is required to initiate or defend or made a party to any action or proceeding in any way connected with this Agreement, the prevailing party in such action or proceeding, in addition to any other relief which any be granted, whether legal or equitable, shall be entitled to reasonable attorney's fees, whether or not the matter proceeds to judgment.

8.8 Interpretation.

The terms of this Agreement shall be construed in accordance with the meaning of the language used and shall not be construed for or against either party by reason of the authorship of this Agreement or any other rule of construction which might otherwise apply.

8.9 Counterparts.

This Agreement may be executed in counterparts, each of which shall be deemed to be an original, and such counterparts shall constitute one and the same instrument.

8.10 Warranty & Representation of Non-Collusion. No official, officer, or employee of City has any financial interest, direct or indirect, in this Agreement, nor shall any official, officer, or employee of City participate in any decision relating to this Agreement which may affect his/her financial interest or the financial interest of any corporation, partnership, or 10

association in which (s)he is directly or indirectly interested, or in violation of any corporation, partnership, or association in which (s)he is directly or indirectly interested, or in violation of any State or municipal statute or regulation. The determination of "financial interest" shall be consistent with State law and shall not include interests found to be "remote" or "noninterests" pursuant to Government Code Sections 1091 or 1091.5. Consultant warrants and represents that it has not paid or given, and will not pay or give, to any third party including, but not limited to, any City official, officer, or employee, any money, consideration, or other thing of value as a result or consequence of obtaining or being awarded any agreement. Consultant further warrants and represents that ( s )he/it has not engaged in any act( s ), omission( s ), or other conduct or collusion that would result in the payment of any money, consideration, or other thing of value to any third party including, but not limited to, any City official, officer, or employee, as a result of consequence of obtaining or being awarded any agreement. Consultant is aware of and understands that any such act(s), omission(s) or other conduct resulting in such payment of money, consideration, or other thing of value will render this Agreement void and of no force or effect.

Consultant's Authorized Initials ---

8.11 Corporate Authority. The persons executing this Agreement on behalf of the parties hereto warrant that (i) such party is duly organized and existing, (ii) they are duly authorized to execute and deliver this Agreement on behalf of said paity, (iii) by so executing this Agreement, such party is formally bound to the provisions of this Agreement, and (iv) the entering into this Agreement does not violate any provision of any other Agreement to which said party is bound. This Agreement shall be binding upon the heirs, executors, administrators, successors and assigns of the parties.
[Signatures On The Following Page]
1 1

IN WITNESS WHEREOF, the parties hereto have executed this Agreement on the date and year first-above written.

ATTEST:

Monica Cisneros, Deputy City Clerk
APPROVED AS TO FORM:

ALESHIRE & WYNDER, LLP
Roy C. Santos, City Attorney
CITY:

CITY OF LIVINGSTON, a municipal
corporation
Christopher Lopez, Interim City Manager
CONSULTANT:

Resourceability
By: _____________ _
Name: Jennifer Halpin
Title: Recycling Consultant for
Municipalities
By: _____________ _
Name:

Title:

Address: P.O. Box 1066
Merced CA 95341-1066
Two corporate officer signatures required when Consultant is a corporation, with one signature required from each of the following groups: l) Chairman of the Board, President or any Vice President; and 2) Secretary, any Assistant Secretary, Chief Financial Officer or any Assistant Treasurer. CONSULTANT'S

SIGNATURES SHALL BE DULY NOTARIZED, AND APPROPRIATE ATTESTATIONS SHALL BE

INCLUDED AS MAY BE REQUIRED BY THE BYLAWS, ARTICLES OF INCORPORATION, OR OTHER RULES OR REGULATIONS APPLICABLE TO CONSULTANT'S BUSINESS ENTITY. 12

CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy or validity of that document.

STATE OF CALIFORNIA

COUNTY OF MERCED
On , 2024 before me, , personally appeared , proved to me on the basis of satisfactory evidence to be the person(s) whose names(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

I certify under PENAL TY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal.

Signature:

OPTIONAL
Though the data below is not required by law, it may prove valuable to persons relying on the document and could prevent fraudulent reattachment of this form.

CAPACITY CLAIMED BY SIGNER DESCRIPTION OF ATTACHED DOCUMENT □ INDIVIDUAL
□ CORPORATE OFFICER

TITLE OR TYPE OF DOCUMENT

TITLE(S)
□ PARTNER(S) □ LIMITED
□ GENERAL NUMBER OF PAGES
□ ATTORNEY-IN-FACT
□ TRUSTEE(S)
□ GUARDIAN/CONSERVATOR
□ OTHER DA TE OF DOCUMENT
SIGNER IS REPRESENTING:
(NAME OF PERSON(S) OR ENTITY(IES)) SIGNER(S) OTHER THAN NAMED ABOVE 01222.000 I /64360 I.I

CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy or validity of that document.

STATE OF CALIFORNIA

COUNTY OF MERCED
On , 2024 before me, , personally appeared , proved to me on the basis of satisfactory evidence to be the person(s) whose names(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal.

Signature:

OPTIONAL
Though the data below is not required by law, it may prove valuable to persons relying on the document and could prevent fraudulent reattachment of this form

CAPACITY CLAIMED BY SIGNER DESCRIPTION OF ATTACHED DOCUMENT □ INDIVIDUAL
□ CORPORA TE OFFICER

TITLE OR TYPE OF DOCUMENT

TITLE(S)
□ PARTNER(S) □ LIMITED
□ GENERAL NUMBER OF PAGES
□ ATTORNEY-IN-FACT
□ TRUSTEE(S)
□ GUARDIAN/CONSERVATOR
□ OTHER DATE OF DOCUMENT
SIGNER IS REPRESENTING:
(NAME OF PERSON(S) OR ENTITY(IES)) SIGNER(S) OTHER THAN NAMED ABOVE 01222.000 I /64360 I.I

EXHIBIT "A"

SCOPE OF SERVICES
I. Consultant will perform the following services:
0 I\C'sourceall,hty
Attn. JL-omfcr llalpm
1' 0 llo, 106b
Merced. CA 9S3•1l 106t,
M~111. (209} / 61 1004
Off,cc (lOg) '131 080&
Emaif:

Jhalp1nqii}rt."!,,OUtceab1ltty co
\,V(?t'l\ lt(~
Rl•\omtcability.to
01222.000I/643601.1

CONSUL TANT SERVICES PROPOSAL
Presented to: City or Livingston
from: Jennifer Halpin of Resourceability Date: 8/26/2024

EXPERIENCE
Consultant Jennifer Halpin has worked in the solid waste/recycling industry since 2006; thirteen years of which were for local and regional government agencies in positions involving public education. outreach, program development and management, grant administration, reporting duties and collaboration wit h:
haulers, facilities, businesses, residents, member jurisdictions & jurisdictions within the surrounding areas, and the California Department of Resources Recycling and Recovery (Cal Recycle).

From that experience, Resourceability· was created in 2019 to offer assistance to Central Valley municipalities that may feel overwhelmed with the number of tasks involved in meeting State recycling and organics recycling requirements.

PROJECT PROPOSAL S BUDGET

1. Conduct a Compliance Review and year-round maintenance of S81383- mandated program~, based on CalRecycle's Implementation Record Checklist , in conJunchon with the City's programs/records, the City's franthi~e hauler, City departments, and other related parties. Progn1ms, activit,e~ and recordkeepmg requ,remenl.!> to be reviewed/maintained include:
• Written PrQgram Descriptions of all pro1irams.
• Collection Services: Procedures for Organics, Recycling, and Solid Waste Collection Services for residential, commercial, government entities, local education agencies. and special events.
• Contamination Minimalization: Procedures for daily/weekly contamination minimalization efforts, and yearly route review and/or waste audits. • Education and Outreach: Print/electronic education and outreach. • Edible Food Rcc;overy Program: inspections and record-keeping procedures. • Procurement of Recycled Paper Products procedure, and Procurement of Organic Waste Products (such as compost and/or mulch).

Inspection/Enforcement and Compliance Reviews, Waivers/Exemptions:

City forms, Waivers (if applicabli:, Notices of Vmlations, etc.

2. Grant administration of Ca.I Recycle P,wmcnt Program & Grants for the City, including applications, Progress Reports and the rinal Reports to CalRcc,ycle.

Total Project Co~t NTE: $30,000 I Retainer depo~it of $1,SOO. I Addltronal: Mileage Rate of $0 .61• when applic.iblc. or the/RS' current Stu,100,I .& • I
Additional Consultant Services: $211/hr, with a 5% increase per every fl A-1

II. As part of the Services, Consultant will prepare and deliver the following tangible work products to the City:

A. Not Applicable
HI. In addition to the requirements of Section 6.2, during performance of the Services, Consultant will keep the City updated of the status of performance by delivering the following status reports:

A. Provide reports as outlined in the Consultant Services Proposal dated 8/26/24 IV. All work product is subject to review and acceptance by the City, and must be revised by the Consultant without additional charge to the City until found satisfactory and accepted by City.

V. Consultant will utilize the following personnel to accomplish the Services:

A. As outlined in the Consultant Services Proposal dated 8/26/24 01222.000 I /64360 I.I

01222.0001/643601.1
EXHIBIT "B"

SPECIAL REQUIREMENTS
(Superseding Contract Boilerplate)
Not Applicable
B-1

EXHIBIT "C"

SCHEDULE OF COMPENSATION
I. Consultant shall perform the following Services at the following rates:

As outlined in the Consultant Services Proposal dated 8/26/24 in Exhibit A-1 II. Within the budgeted amounts for each Task, and with the approval of the Contract Officer, funds may be shifted from one Task subbudget to another so long as the Contract Sum is not exceeded per Section 2.1, unless Additional Services are approved per Section 2.3.

HI. The City will compensate Consultant for the Services performed upon submission of a valid invoice. Each invoice is to include:

A. Line items for all the work performed, the number of hours worked, and the hourly rate.

B. Line items for all materials and equipment properly charged to the Services.

C. Line items for all other approved reimbursable expenses claimed, with supporting documentation.

D. Line items for all approved subcontractor labor, supplies, equipment, materials, and travel properly charged to the Services.

IV. The total compensation for the Services shall not exceed the Contract Sum as provided in Section 2.1 of this Agreement.

V. Consultant's billing rates for all personnel are attached as Exhibit A-1.

C-1
01222.0001/643601. I

EXHIBIT "D"

SCHEDULE OF PERFORMANCE
I. Consultant shall perform all services timely in accordance with the following schedule:

Not Applicable
D-1
01222.0001/643601.1

AGENDA ITEM:

MEETING DATE:

PREPARED BY:

REVIEWED BY:

STAFF REPORT
Resolution Authorizing the Interim City Manager to Execute a Professional Services Agreement Between California Consulting, Inc., and the City of Livingston
October 1, 2024
Jacquelyn Benoit, Recreation Superintendent
Christopher Lopez, Interim City Manager
RECOMMENDATION:

Recommendation: Adopt the Resolution Authorizing the Interim City Manager to Execute a Professional Services Agreement Between California Consulting, Inc., and the City of Livingston.

BACKGROUND:

The City of Livingston has been looking for a grant writer with the expertise needed to find funding for the prop 68 short falls for the Livingston Rec-Plex. Job notices have gone out and interviews were with job offers being extended. Unfortunately, the City has been unable to fill this position with a permanent staff members. During the architectural interviews held by staff for the architectural services needed for the rec-plex, California Consulting was recommended by two of the companies that were interviewed. The City Manager's Office had been exploring opportunities with them prior to the architectural interviews, which was further solidified during interviews with the architectural firms. California Consulting has the capacity to work with us and have given us a proposal. Their services include Grant research and identification, city staff commitment as far as time requirements, grant preparation process, quality assurance of the grant application, facilitation of partnership meetings, timely submissions and funding agency monitoring.

DISCUSSION:

Grant writing takes experience and knowing where to explore opportunities. The city has numerous projects needing funding that can hopefully be found through grants. California Consulting has proven success with many municipalities. California Consulting has given the city two (2) pricing options which are attached to this report. Having a company on a monthly retainer is the preferred option rather than a per grant basis.

Staff recommends that the City Council authorize the Interim City Manager to execute an agreement with California Consulting on a monthly retainer basis for contract submittals.

Other options include the following:

1. Deny the contract with California Consulting.

2. Provide alternative direction to staff.

FISCAL IMPACT:

The first-year funds have already been approved in the 2024/2025 budget. Future year allocations will be budgeted for in the respective fiscal years for council approval.

ATTACHMENTS:

1. Resolution

2. Proposal

RESOLUTION NO. 2024-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVINGSTON

AUTHORIZING THE INTERIM CITY MANAGER TO EXECUTE A PROFFESSIONAL SERVICES AGREEMENT BETWEEN CALIFORNIA CONSUL TING, INC., AND THE

CITY OF LIVINGSTON
WHEREAS, The City of Livingston has been looking for a grant writer with the expertise needed to find funding for the Proposition 68 short falls for the Livingston Rec-Plex. During the architectural interviews held by staff for the architectural services needed for the recplex, California Consulting was recommended by two of the companies that were interviewed; and
WHEREAS, the City Manager had been exploring opportunities with California consulting prior to the architectural interviews. Reaching out to California Consulting would have the availability to work with us and have given us a proposal. Their services include grant research and identification, city staff commitment as far as time requirements, grant preparation process, quality assurance of the grant application, facilitation of partnership meetings, timely submissions and funding agency monitoring; and
WHEREAS, Grant writing takes experience and knowing where to explore opportunities.

City staff neither has the time nor experience to do this. The city has numerous projects needing funding that hopefully can be found through grants. California Consulting has proven success with many municipalities. California Consulting has given the city two (2) pricing options which is attached to this report. Having accompany on a monthly retainer seems to be our best option rather than per grant. The retainer fee will be covered through the general fund unencumbered funds for $57,000 annually; and NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Livingston as follows:

Section 1. Adopt a Resolution of the City Council of the City of Livingston Authoring the Interim City Manager to execute a professional services agreement between California Consulting, INC., and the City of Livingston in a not to exceed amount of $93,000 through June 30, 2026, subject to approval from the City Attorney.

Section 2. The first-year funds have already been approved in the 2024/2025 budget. Future year allocations will be budgeted for in the respective fiscal years for council approval.

Section 3. This resolution is effective immediately upon adoption.

I hereby certify that the foregoing Resolution No. 2024- __ is a full, true and correct copy of a resolution duly passed and adopted by the City council of the City of Livingston at a meeting thereof duly held on the 1 '' day of October 2024, by the vote recorded as follows:

AYES:

Page I of2

NOES:

ABSTAIN:

ABSENT:

ATTEST:

Monica Cisneros, Deputy City Clerk
of the City of Livingston

APPROVED AS TO LEGAL FORM
Roy C. Santos, City Attorney
Jose Moran, Mayor
of the City of Livingston

A Proposal for the City of Livingston
History
Founded in 2004, California Consulting has an excellent reputation for hard work and a commitment to success for our clients. California Consulting is the largest grant writing firm in California. With offices in Southern California, Northern California and Central California, we have over 100 clients statewide. We have 45 members of our team from Chico in the North, to San Diego in the South. California Consulting has developed an expertise in representing public agencies, and non-profit organizations. We have secured over $1.6 billion for our clients since inception. The California Consulting team boasts over 30 grant writers. Through years of experience our grant writers have a proven track record of success and have mastered their skills of identifying, researching, and obtaining funding for significant projects at every level of government.

California Consulting grant writers have written over 1,400 competitive grant applications that have been funded. Our aggressive, hard-working, and results-oriented style has translated into success for our clients. Our professional grant writers are diligent and stay current on every Federal and State grant available on a myriad of different topics and public policy areas. Whether it is recreation, education, parks, or public safety our grants team knows where to locate grant funds and how to successfully write the applications.

Grant Funding Services
California Consulting is a full service grant writing firm. We are experts in the fields of grant research and identification. We prepare comprehensive and concise grant application packages.

We submit grants in a timely fashion and follow through after the grant has been submitted to determine the status of the grant. We also conduct post award compliance and administration.

California Consulting has a fundamental business philosophy founded on open communication and tailoring the grants we pursue to fit our client's needs.

I. Needs Assessment (Meetings with Department Heads to review priorities and funding needs): We learn about the client at the outset of the contract by conducting an in-depth Needs Assessment. Each client is assigned a lead Project Manager. The Project Manager communicates regularly with the client and on an ongoing basis. This relationship building is the key to keeping the grants pursued on target with the client's overall goals.

Sample questions asked during the Needs Assessment:
a) List and describe any program initiatives or priority projects. b) What needs, projects, or content areas would you like to target for funding? You can list specific projects or general areas in which you have funding needs. c) List any grants for which you are considering applying or have decided to apply. In addition, please list what kind of grant-writing support would be helpful for each grant. d) List past grants that your agency has received.
e) List past grant applications you would like to revise and submit again.

2. Facilitation of Department Decision Making Processes: Our Project Managers are experts on grant identification. With years of experience, your Project Manager will be

able to assist your Staff in deciding which grants make the most sense to meet the funding needs identified.

3. Grant Research and Identification: Our Project Manager's conduct thorough research on an ongoing basis. We track current and upcoming grants in order to let our client's know what is available and what we recommend would fit their situation. By regularly tracking grant announcements we are able to present these grant opportunities to our clients as soon as they are released. California Consulting will provide you with a Grant Activity Report monthly detailing the grants available, grants in progress and grants submitted. You will also be provided with available grant opportunities on an ongoing basis.

4. Client Commitment: When identifying grants that meet your needs and funding priorities, your Project Manager will advise you of the estimated time commitment required from your staff.

5. Grant Preparation Process: When your staff and California Consulting agree to pursue a grant, we will develop a checklist and schedule. The checklist and schedule will include what things you will be responsible for and when we will need them submitted. We need your staff involved in the grant preparation process to provide required information we don't have access to. The Project Manager will provide you with grant portions along the way to review for content accuracy. The more engaged you are able to be in this process, the higher quality the application will be. California Consulting retains copies of all grants we've submitted. If the application was successful, we use it as a guide for future grants.

Below is a list of general tasks for our grant process:
a. Create a task timeline with due dates
b. Ensure the proposed project meets the grant agency's requirements c. Review similar successful grant applications and apply where possible d. Collect information on the project
e. Meet with staff to create an accurate scope of work, budget, time I ine, narratives, and cost analysis
f. Obtain letters of support when necessary
g. Draft proposals and send to staff for review
h. Incorporate staff edits in final drafts

1. Submit completed application timely
j. Monitor funding agency until grant awards are announced.

6. Quality Assurance: California Consulting takes pride in our impeccable grant applications. We are successful in this area due to our thorough quality assurance measures. Our Grant Mangers conduct group meetings with all Project Managers regularly. In addition, our Grant Managers meet individually with each Project Manager to review each client. These meetings thoroughly discuss each client's needs, what grants are being worked on and what additional grants may be a good fit. We ensure the best quality product before the grant application is submitted.

7. Facilitation of Partnership Meetings: Our Project Managers will arrange and schedule meetings with key personnel to review all grants prior to submission to ensure application accuracy.

8. Timely Submission: We create a precise timeline to ensure the grant is submitted on time.

This timeline not only captures the submission deadline, but we create other deadlines in order to obtain the information needed for a quality submission. We believe if everyone is on the same page and is aware of what needs to be done, we can limit scrambling at the last minute.

9. Funding Agency Monitoring: California Consulting will monitor the Funding Agency until grant awards are announced.