CITY COUNCIL REGULAR MEETING AGENDA
APRIL 15, 2025
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 ZmOZIHELh-ECEPZ2VwZg Notice is hereby given that the City Council will hold a Regular Meeting on April 15, 2025, 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 bv 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).
CALL TO ORDER
Pledge of Allegiance.
1 2
Moment of Silence – First Responders and Military Members.
Roll Call.
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.
ANNOUNCEMENTS AND REPORTS
Supervisor Jim Pacheco 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
• Special City Selection Committee of the San Joaquin Valley Air Pollution Control Board –Robert Wallis, Representative and Japjeet Uppal, Alternative.
• City Council Liaison - Livingston Planning Commission – Jason Roth and Alternate Robert Wallis.
• Utility Stakeholders Committee – Japjeet Uppal and Robert Wallis.
Jason Roth
• Merced County Local Agency Formation Commission (LAFCO) Jason Roth, Representative. • Merced County Mosquito Abatement District Board of Directors – Gurpal Samra, Representative and Jason Roth, Alternate.
• City Council Liaison - Livingston Planning Commission – Jason Roth and Alternate Robert Wallis.
Japjeet Uppal
• Central Valley Division League of California Cities – Jose Moran, Representative and Japjeet Uppal, Alternate.
• Special City Selection Committee of the San Joaquin Valley Air Pollution Control Board – Robert Wallis, Representative and Japjeet Uppal, Alternative. • City Council Liaison - Parks, Recreation and Arts Commission – Jose Moran and Alternate Liaison Japjeet Uppal.
• Merced Integrated Regional Water Management Plan (MIRWMA) – Japjeet Uppal, Representative and Robert Wallis, Alternate Representative.
3 • Utility Stakeholders Committee – Japjeet Uppal and Robert Wallis.
Gurpal Samra
• Merced County Mosquito Abatement District Board of Directors – Gurpal Samra, Representative and Jason Roth, Alternate.
• Merced County Association of Governments (MCAG) Governing Board – Gurpal Samra, Representative and Jose Moran, Alternate.
Jose Moran
• Central Valley Division League of California Cities – Jose Moran, Representative and Japjeet Uppal, Alternate.
• Merced County Association of Governments (MCAG) Governing Board – Gurpal Samra, Representative and Jose Moran, Alternate.
• City Council Liaison - Parks, Recreation and Arts Commission – Jose Moran and Alternate Liaison Japjeet Uppal.
RECEIVE AND FILE
1. Receive and File the Annual Comprehensive Financial Report for the Fiscal Year Ending June 30, 2024.
CONFLICT OF INTEREST DECLARATION
Members of the City Council will declare an actual or apparent conflict of interest before discussions or decisions about any matters in which they or anyone with whom they have a close personal relationship could directly or indirectly benefit or where such a benefit could be perceived.
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
2. Second Reading and Final Adoption of Ordinance Amending the Official Zoning Map of the City of Livingston designation for approximately 1.64 acres located at 2300 Campbell Avenue from Public/Quasi Public Facilities (PF) to Highway Service Commercial (C-3). (The site was previously identified as APN No. 023-070-012 and is now part of APN No. 023-070-015 and APN No. 023-070- 016). Rezone No. 2023-01. Staff Recommendation: Open Public Hearing and Adopt Ordinance.
3. Consideration of a Resolution Appointing Diego Castillo as Planning Commissioner of the City of Livingston Planning Commission. Staff Recommendation: Approve Resolution.
4. Consideration of a Resolution Appointing Jatinder Mann as an Alternate to the City of Livingston Planning Commission. Staff Recommendation: Approve Resolution.
4 5. Consideration Of A Resolution Approving the City of Livingston’s Purchase of a New Police Patrol Car. Staff Recommendation: Approve Resolution.
6. Consideration Of A Resolution Approving The Purchase of New Servers and Network Switches for the Police Department and City Hall and Authorizing the City Manager to Issue a Purchase Order to MidValley to Not Exceed $82,375.26. Staff Recommendation: Approve Resolution.
DISCUSSION AND POTENTIAL ACTION ITEMS
7. Discussion and Direction Regarding the Type of July Festival Wanted in July 2025. Staff Recommendation: Give Staff Direction.
8. Discussion and Direction Regarding the Recruitment Process for City Attorney Services.
COUNCIL DIRECTION ON FUTURE AGENDA ITEMS
ADJOURNMENT
STAFF REPORT
AGENDA ITEM: Receive and file the Annual Comprehensive Financial Report for the fiscal year ending June 30, 2024.
MEETING DATES: April 15, 2025
PREPARED BY: Happy Bains, Finance Director/Assistant City Manager REVIEWED: Jose Antonio Ramirez, City Manager
RECOMMENDATION:
Receive and file the Annual Comprehensive Financial Report for the fiscal year ending June 30, 2024.
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 reviewed 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 Principles (GMP), including compliance with pronouncements issued by the Governmental Accounting Standards Board (GASB). The report is designed to highlight changes in the City's financial condition and practices over time.
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.
As required by federal securities disclosure rules, the City has entered contractual reporting covenants (known as "continuing disclosure obligations") in connection with its City's bond issues that are presently outstanding in the public bond market. In accordance with those contractual covenants for City bonds outstanding the City is required, among other things, to prepare and publicly post annual reports, containing certain City basic financial information, in the secondary bond market. Those posted annual reports must include the City's audited ACFR.
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.
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G
STAFF REPORT
DISCUSSION
The City of Livingston's Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2024, is provided for Council's review in compliance with receipt of federal funds, bonds received, and City's Municipal Code.
The ACFR contains the city's basic financial statements, which are comprised of:
• Government-wide financial statements, which are designed to provide readers with a broad overview of the City's finances.
• Fund financial statements, which present the City's financial activities in a traditional fund format; and
• Notes on the basic financial statements.
The ACFR reports total net position of $75,056,952 as of June 30, 2024, an increase of $5,938,422 from the total net position of $69,118,530 as of June 30, 2023, in the Governmentwide financial statements. Generally, "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 Funds financial statements report as of June 30, 2024, the fund balance of $20,323.472, an increase of $2,811,768 from a fund balance of $17,511,704 as of June 30, 2023. Included in the fund balance as of June 30, 2024, is the General Fund's fund balance of $5,392,164 an increase of $1,109,173 from the General Fund's fund balance of $4,282,991 as of June 30, 2023.
The City's basic financial statements have been audited by the independent certified public accounting firm, Lance, Soll & Lunghard, LLP. The goal of the independent audit is to provide reasonable assurance that the financial statements of the City for the fiscal year ended June 30, 2024, are free of material misstatement. The independent certified public accounting firm has issued an unmodified ("clean") opinion on the City's basic financial statements as of and for the fiscal year ended June 30, 2024.
The Finance Department has completed its review and accepted the ACFR.
FISCAL IMPACT
There is no fiscal impact associated with his action.
ATTACHMENTS
1. Fiscal year 2023-2024 ACFR Report can be found on the City Website
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CITY OF LIVINGSTON, CALIFORNIA
INDEPENDENT AUDITORS' REPORT
FOR THE YEAR ENDED JUNE 30, 2024 AND FINANCIAL STATEMENTS Focused
on YOU
CITY OF LIVINGSTON, CALIFORNIA
Independent Auditors' Report and
Financial Statements
For the Year Ended June 30, 2024
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crrv OF LIVINGSTON, CALIFOR,NIA
Independent Auditors' Repor1 and
Financial Statements
For the Year Ended June 30, 2024
Table of Contents
Page
Number
INDEPENDENT AUDITORSt REPORT .............................................................................................................. 1 BASIC FINANCJAL STATEMENTS:
Government-Wide F1nancial Statements
statement of Net Pos.ition ....................................................................................................................... S Statemenat of Acti\lilles ............................................................................................................................... 6 Fund Flnanclal Statements
Balance Sheet- Governmental Funds ..................................................................................................... 8 ReooncHiation of Total Govemmenta.1 Fund Balance to the Statement of Net Position .............................................................................................................. 11 Statement of Revenues, E)(pendltu118$ and Changes in
Fund Balances- Governmental Funds ............................................................................................... 12 Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balanoes of G0\18fnmental Funds to the Statement of Acthritles ........................................................................ 14 Statement Of Net Position - Proprietary Funds ...................................................................................... 15 Statement of Revenues, Expenses and Changes in Fund Net Po&ftion - Proprieta,y Funds.................................................................................... .. .. . . . . . .. . . . .. .. .. .. . . . .. ... .. .... .. . .. . .. . 16 Statement of Cash FIO'NS - Proprietary Funds ..... , ................................................................................. 17 Notes to the Financial Statements ................................................ , ......................................................... 19 Required s-.pptementa,y Information
Budgetary Comparison Schedule - General Fund ................................................................................. 48 Budgetary Comparison Schedule - Maintenance Oistti:cis Fund ........................................................... 49 Budgetary Comparison Schedule - Revenue Stabitl:iation Fund .......................................................... 50 Schedule of Proportionate Share of Net Pension Liability ........................................... , .......................... 51 SChedule of Plan Contribultons- Pension and OPEB Plans ................................................................. 53 Schedule of Changes tn City's NetOPEB Liability and Refated Ratios ................................................. 54
Supplemental Information
CITY OF LIVINGSTON, CALIFORNIA
Independent Auditors' Report and
Financial Statements
For the Year Ended June 30, 2024
Table of Contents
Page
Number
Combining Balance Sheet - Nonmajor Governmental Funds ................................................................ 58 Combining Statement of Revenue, Expenditures and
Changes in Fund Balance - Nonmajor Governmental Funds ............................................................ 64 Schedule of Net Revenue Available for Debt Service, June 30, 2024 ................................................... 70 Schedule of Net Revenue Available for Debt Service, June 30, 2023 ................................................... 71
INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING ANO ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ......................................................................... 73
--------------------------------- --- ----- -------- -
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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, 2024. 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, 2024, and the respective changes in financial position, and cash flows thereoffor the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
PrimeGlobal
LSLCPAS.COM
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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 information and 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
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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 opinion on the basic financial statements is 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 March 31 , 2025 on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance.
LSL~ LLP
Sacramento, California
March 31, 2025
3
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4
CITY OF LIVINGSTON, CALIFORNIA
Statement of Net Position
June 30 2024
Prima!}'. Government
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments $ 22,041,402 $ 21,015,068 $ 43,056,470 Receivables (net of uncollectibles):
Accounts and interest receivable 448,773 1,188,626 1,637,399 Due from other governments 1,282,562 2,088 1,284,650
Notes and loans receivable 818,087 818,087
Restricted assets:
Cash and investments with fiscal agent 53,162 125,701 178,863 Prepaid costs 41,691 117,190 158,881
Capital assets (not being depreciatedfamortized} 7,889,204 5,487.867 13,377,071 Capital assets (net of accumulated depreciation/amortization) 12,863,937 26,881,874 39,745,811 Total assets 45,438,818 54,818,414 100,257,232
DEFERRED OUTFLOWS OF RESOURCES
Deferred amount on refunding 40,401 40,401
Pension-related 2,911,090 970,933 3,882,023
Other postemployment benefits-related 851,248 267,346 1,118,594 Total deferred outflows of resources 3,762,338 1,278,680 5,041,018
LIABILITIES
Accounts payable 414,462 1,297,963 1,712,425 Accrued expenses 136,849 31,529 168,378 Accrued interest 26,773 122,648 149,421 Deposits payable 1,002,915 103,383 1,106,298
Unearned revenue 1,448,580 1,448,580
Noncurrent liabilities:
Due within one year: bonds, notes. leases, subscriptions, and compensated absences 268,038 516,837 784,875
Due in more than one year:
Net pension liability 6,098,582 2,617,366 8,715,948
Net other postemployment benefits liability 1,755,921 551,466 2,307,387 Bonds, loans, leases. subscriptions, and compensated absences 2,232,075 10,767,674 12,999,749 Total liabilities 13,384,195 16,008,866 29,393,061
DEFERRED INFLOWS OF RESOURCES
Pension-related 297,579 159,340 456.919
Other postemployment benefits-related 297,804 93,514 391,318 Total deferred inflows of resources 595,383 252,854 848,237
NET POSITION
Net investment in capital assets 18,774,548 21,274,888 40,049,436 Restricted.
Community development projects 381,556 381,556
Public safety programs 500,966 500,966
Capital improvement projects 3,900,385 3,900,385
Circulation improvement projects 5,161,513 10,253,073 15,414,586 Debt service 4,228,327 232,599 4,460,926
Revenue stabilization 1,159,347 1,159,347
Other fund activity 483,352 483,352
Unrestricted 631,584 8,074,814 8,7061398
Total net position $ 35.2211578 $ 391835,374 $ 75,0561952 See Notes to Financial Statements. 5
CITY OF LIVINGSTON, CALIFORNIA
Statement of Activities
For the Year Ended June 30, 2024
Functions/Programs:
Primary government:
Governmental activities:
General government
Public safety Development services Parks and Community services Public works
Interest on long-term debt
Total governmental activities
Business-type activities:
Water
Sanitation
Domestic Waste Water
Industrial Waste Water
Total business-type activities
Total primary government
See Notes to Financial Statements.
Exeenses
$ 1,226,879
4,830,207
1,155,099
1,053,139
2,467,352
49,689
10,782,365
4,122,383
2,235,026 2,943,707
600
91301e716
2010841081
6 Program Revenues
Operating
Charges for Contrlbutlo ns
Services and Grants
$ 20,000 $ 351,770
48,389 334,520
1,715,408 139,938
139,201 2,085,253
1,922,998 2,911,481
4,270,529
1,965,145
2,889,306
3,746
91128i726
111051e724 219111481
General revenues and transfers:
General revenues:
Property taxes
Sales taxes
Transient occupancy taxes
Franchise taxes
Business licenses taxes Use of money and property
Other
Transfers
Capital
Contributions
and Grants
$
1,823,229
1,8231229 118231229
Total general revenues and transfers
Change in net position
Net position-beginning Restatements - correction of an error Net position-beginning, as restated
Net position-ending
Net (Expenses) Revenues and
Changes in Net Position
Primary Government
Governmental Business-Type
Activities Activities Total
$ (855,109) $ . $ (855,109)
(4,447,298) (4,447,298)
700,247 700,247
(1,053, 139) (1,053,139)
1,580,331 1,580,331
(49,689) (49,689)
(4,124,657) (4,124,657)
148,146 148,146
(269,881) (269,881)
(54,401) (54,401)
3,146 3,146
(1721990) (1721990)
(4,124,657) (172,990) (4,297,647)
4,827,974 4,827,974
2,364,659 2,364,659
110,477 110,477 163,769 163,769
278,771 278,771
988,276 1,053,326 2,041 ,602 322,195 177,311 499,506
(1,207,813) 1,207,813
7,848,308 2,438,450 10,286?58
3,723,651 2,265,460 5,989,111
14,036,912 37,569,914 51,606,826 14,036,912 37,569,914 51 ,606,826 $ 17,760,563 $ 391835,374 $ 57,595,937
See Notes to Financial Statements. 7
CITY OF LIVINGSTON, CALIFORNIA
Balance Sheet
Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables (net of allowance for uncollectible):
Accounts and interest receivable
Due from other governments
Notes and loans receivable
Due from other funds
Prepaid costs Restricted assets:
Cash and investments with fiscal agents
Total assets
LIABILITIES
Accounts payable Accrued expenses
Unearned revenue Deposits payable Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable Restricted Unassigned (deficit)
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
See Notes to Financial Statements.
$
$
$
$
Special Revenue Funds
Maintenance Revenue Fire Services
General Districts Stabilization Fund
4,822,097 $ 4,589,853 $ 2,589,359 $
41,333 49,692 18,568 163,769
582,684 46,796
1,352
331,339
28,521
518071326 $ 416861341 $ 216071927 $ 1631769
245,001 $ 31,738 $ $
110,693 6,276
1,448,580
57,855 420,000
4131549 4581014 114481580
1,613
1,613
29,873
4,228,327 1,159,347 163,769
5,362,291
51392,164 4,228,327 1,159,347 163z769
518071326 $ 416861341 $ 216071927 $ 163a769
8
CITY OF LIVINGSTON, CALIFORNIA
Balance Sheet
Governmental Funds
June 30, 2024
Capital
Projects Fund
Total Total
Capltal Nonmajor Governmental
Projects Funds Funds
ASSETS
Cash and investments $ 856,343 $ 9. 183,750 $ 22,041,402 Receivables (net of allowance for uncollectible):
Accounts and interest receivable 9,328 166,083 448,773
Due from other governments 34,355 618,727 1,282,562
Notes and loans receivable 816.735 818,087
Due from other funds 331,339 Prepaid costs 13,170 41,691 Restricted assets:
Cash and investments with fiscal agents 53,162 53,162
Total assets $ 9531188 $ 10z7981465 $ 2510171016
LIABILITIES
Accounts payable $ 9,640 $ 128,083 $ 414,462
Accrued expenses 19,880 136,849
Unearned revenue 1,448,580
Deposits payable 525,060 1,002,915 Due to other funds 331,339 331,339 Total llabllltles 91640 11004,362 313341145
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 34,355 1,323,431 1,359,399
Total deferred Inflows of resources 34,355 1,323,431 1,359,399
FUND BALANCES (DEFICITS)
Nonspendable 13.170 43,043
Restricted 909,193 9,354,810 15,815,446
Unassigned (deficit) 1ss1,J0Bl 4,464,983
Total fund balances (deficits) 909,193 8,470,672 20,323,472 Total llabllltles, deferred inflows of resources, and fund balances (deficits) $ 9531188 $ 10z7981465 $ 2510171016 See Notes to Financial Statements. 9
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10
CITY OF LIVINGSTON, CALIFORNIA
Reconclllatlon of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2024
Amounts reported for governmental activities in the Statement of Net Position are different because:
Total fund balances - governmental funds
Capital assets, net of accumulated depreciation/amortization, used in governmental activities are not financial resources and, therefore. are not reported in the funds.
Differences between expected and actual experiences, assumption changes and net differences between projected and actual earnings, and contributions subsequent to the measurement dale for the postretirement benefits (pension and OPEB) are recognized as deferred outflows of resources and deferred inflows of resources on the Statement of Net Position.
Deferred outflows-pension related
Deferred outflows-OPEB related Deferred inflows-pension related Deferred inflows-OPEB related Total deferred outflows and inflows related to postemployment benefits other long-term assets that are not available to pay for current penod expenditures and, therefore, are either labeled unavailable or not reported in the funds.
Long-term liabilities that are not due and payable in the current period, and therefore, are not reported in the funds.
Financed purchases
Leases and SBITA
Compensated absences
Accrued interest payable on long-term debt
Net pension liability Net OPEB liability
Total long-term liabilities
Net position of governmental activities
See Notes to Financial Statements. 11
2,911,090
851,248
(297,579) (297,804)
(1,718,793)
(233,027) (548,293)
(26,773)
(6,098,582) (1,755,921)
$ 20,323,472
20,753,141
3,166,955
1,359,399
(10,381,389)
$ 35,221,578
CITY OF LIVINGSTON, CALIFORNIA Statement of Revenues, Expenditures, and Changes In Fund Balances
Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Development impact fees
Maintenance assessments
Other
Total revenues
EXPENDITURES
Current:
General government
Public safety Planning and community development Parks Public works Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers out
Subscriptions issuance
Total other financing sources (uses)
Net change In fund balances
Fund balances (deficit)-beginning
Restatements - correction of an error
Fund balances (deficit)-beginning, as restated
Fund balances (deficlt)-ending
See Notes to Financial Statements.
General
$ 7,457,878
6,696
476,960
163,235 163,563
30,966
118,470
8,417,768
976,271
4,410,975
308,899
371,117
214,081
180.823
50,308
6,512,474
1,905,294
(796,033)
(796,033)
1,109,261
4,282,903
4,282,903
$ 5,3921164
12 Special Revenue Funds
Maintenance Revenue Fire Services
Districts Stabilization Fund
$ $ $ 163,769
1,207,813
194,394 148,929
1,888,827
1,200
2,084,421 1,356,742 163,769
1,372,904
34,130
1,407,034
677,387 1,356,742 163,769
(1 ,207,813)
(1,207,813)
677,387 148,929 163,769
3,550,940 1,010.418
3,550,940 1,010.418
$ 4,228,327 $ 1,159,347 $ 163,769
CITY OF LIVINGSTON, CALIFORNIA
Statement of Revenues, Expenditures,
and Changes In Fund Balances
Governmental Funds
For the Year Ended June 30, 2024
Capital
Projects Fund
Total Total
Capital Nonmajor Governmental
Projects Funds Funds
REVENUES
Taxes $ $ $ 7,621,647
Licenses and permits 323,919 330,615
Intergovernmental 36,726 1,864,117 3,585,616
Charges for services 170,294 333,529
Use of money and property 40,538 440,852 988,276
Fines and forfeitures 75 31,041
Development impact fees 90,752 90,752
Maintenance assessments 1,888,827
Other 202,525 322,195
Total revenues 77,264 3,092,534 15,192,498
EXPENDITURES
Current:
General government 31,908 1,008,179
Public safety 279,741 4,690,716
Planning and community development 1,199,957 1,199,957
Parks 568.611 877,510
Public works 506,136 2,250,157
Capital outlay 72.474 570,471 891,156
Debt service;
Principal retirement 26,663 207.486
Interest and fiscal charges 1,182 51,490
Total expenditures 72,474 3,184,669 11,176,651
Excess (deficiency) of revenues
over (under) expenditures 4,790 (92,135) 4,015,847
OTHER FINANCING SOURCES (USES)
Transfers in 4,758 796,033 800,791
Transfers out (4,758) (2,008,604)
Subscriptions issuance 54,423 54,423
Total other financing sources (uses) 4,758 845,698 (1,153,390) Net change In fund balances 9,548 753,563 2,862,457
Fund balances (deficit)-beginning 899,645 7,767,798 17,511,704 Restatements - correction of an error (50,689) (50,689) Fund balances (deficit)-beginning, as restated 899,645 7,717,109 17,461 015 Fund balances (deflcit)-endlng $ 909,193 $ 8,470,672 $ 20,323,472 See Notes to Financial Statements. 13
CITY OF LIVINGSTON, CALIFORNIA
Reconciliation of the Statement of Revenues, Expenses and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Year Ended June 30, 2024
Amounts reported for governmental activities in the Statement of Activities are different because:
Net change in fund balances - total governmental funds:
Governmental funds report capital outlays are expenditures. However, In the Statement of Activities. the cost of these assets is allocated over their estimated useful lives and reported as depreciation/amortization expense. This is the amount by which capital outlays exceeded depreciation/amortization expense in the current period.
Capital outlay
Depreciation/amortization expense
Total adjustment
Revenues in the Statement of Activities that do not provide current financia1 resources are not reported as revenues in the funds.
Bond 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. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued. whereas these amounts are deferred and amortized in the Statement of Activities.
Subscriptions issued
Principal payments
Total adjustment
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.
Accrued interest on long-term debt
Compensated absences Changes in pension liabilities and related deferred outflows and inflows of resources Changes in OPEB liabilities and related deferred outflows and inflows of resources Total adjustment
Change in net position of governmental activities
See Notes to Financial Statements. 14
861,350
(727,571)
(54,423)
207,486
1,802
171,969
(221,769)
101,019
$ 2,862,457
133,779
521,331
153,063
53,021
$ 3,723,651
CITY OF LIVINGSTON, CALIFORNIA
Statement of Net Position
Proprietary Funds
June 30 2024
ASSETS
Current assels:
Cash and investments
Receivables (net of uncollectibles):
Accounts and inlerest receivable
Due from other governments
Prepaid costs Restricted:
Cash with fiscal agent
Total current assets
Noncurrent
Advances to other funds
Capital assets, net
Total noncurrent assets
Total assets
DEFERRED OUTFLOWS OF RESOURCES
Deferred charge on refunding Pension-related
OPEB-related
Total deferred outflows of resources
LIABILITIES
Current liabilities:
Accounts payable
Accrued expenses Accrued interest
Deposits payable
Compensated absences
Bonds, loans. leases. financed purchases. SBITA
Total current liabilities
Noncurrent liabilities:
Advances from other funds
Compensated absences
Bonds, loans, leases, financed purchases. SBIT A
Net pension liability
Net OPEB liability
Total noncurrent liabilities
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Pension-related
OPES-related
Total deferred Inflows of resources
NET POSITION
Net Investment in capital assets
Restricted for capital improvement proiects Restricted for debt service Unrestricted Total net position
See Notes to Financial Statements.
Water
$ 17,719,244 $
617,886
2,088
116,484 125,701
18,581,403
1,269,129
17,993,569 19,262,698
37,844,101
428,763
132,890
561,663
962,292
14,021
46,717
103.383
6,821
212,449
1,345,683
61,390
4,556,197
1,155,829
274 118
6,047,534
7,393,217
70,363
46,488
116,851
13,224.923
4,228,061
232,599
13,210,103
$ 30,895,686 $
15 Buslne11-Type Activities
NonmaJor Total
Domestic Industrial Enterprise
Sanitation Waste Water Waste Water Funds
1,018,181 $ 2,267,690 s 9,953 $ 21,015,068
237.506 329.376 3,858 1,188,626
2,088
706 117,190
125 701
1,255,687 2,597,772 13,811 22,448,673
1,269,129
313,502 13,866,717 195,953 32,369,741
313,502 13,866,717 195,953 33,638,870
1,569,189 16,464,489 209,764 56,087,543
40,401 40,401
150.385 391,785 970,933
36.019 98,437 267,346
186,404 530,623 1,2181680
218,361 117,310 1,297,963
5.081 12,427 31,529
1,690 74,241 122,648
103,383
2,224 5,880 14,925
12,372 277,o91 501,912
239,728 486,949 2,072,360
1,269,129 1,269,129
20,017 52,925 134,332
25,693 6,051,452 10,633,342
405.397 1,056,140 2,617,366
74,298 203,050 551466
525,405 7,363,567 1,269,129 15,205,635
765,133 7,860,516 1,269,129 171277,995
24,680 64,297 159.340
12,600 34 426 93 514
37,280 981723 252,854
275,437 7,578,575 195,953 21,274,888
29,434 5,995,578 10,253.073
232,599
648 309 !4,528,280! p,255,318! 8,074,814
9531180 s $ 111059,3661 s 39,835,374
CITY OF LIVINGSTON, CALIFORNIA
Statement of Revenues, Expenses and Changes In Net Position Proprietary Funds
For the Year Ended June 30, 2024
Bualnasa-Ti~e Activities
Nonmajor Total
Domestic Industrial Enterprise
Water Sanitation Wasta Water Wasta Water Funds
OPERATING REVENUES
Charges for services $ 4,270,529 $ 1,965,145 $ 2,889,306 s 3,746 $ 9,128,726 Other income 19 078 97 421 60,812 177311
Total operating revenues 412891607 210621566 219501118 3746 913061037
OPERATING EXPENSES
Adminislration and general 1,116,097 374,265 1,064,540 2,554,902 Services and supplies 2,176,819 1,829,860 1,137,855 5,144,534 Depreciation/amortization 738,061 28,901 520,616 600 1,2881178 Total operating expenses 410301977 212331026 2-7231011 600 819871614 Operating Income Uosal 2581630 {17014601 2271107 3146 3181423 NONOPERATING REVENUES (EXPENSES!
Interest revenue 842,806 55,117 154,895 508 1,053,326
Interest expense (91,406) (2,000) (220,696) (3141102!
Total nonoperaUng revenues (expenses! 7511400 531117 {6518011 508 7391224 Income (lossl before tranafera 1,010,030 (117,343) 161,306 3,654 1,057,647 Transfers In 1,207,813 112071813
Change In net position 2,217,843 (117,343) 161,306 3,664 2,265,460 Net position-beginning 28,677,843 1,070,523 8,884,567 {1,063.019) 37,569,914 Net position-ending $ 30,8951686 $ 953.180 $ 910451873 $ {1105913651 $ 39.835.374 Sea Notes to Financial Statements. 16
CITY OF LIVINGSTON, CALIFORNIA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2024
Buslness•TJ!:e! Activities
Nonmajor
Domestic Industrial
Water Sanitation Waste Water Waste Water Totals
CASH FLOWS FROM OPERATING ACTIVITIES
Re ceipts from customers $ 4,248.901 $ 2,016,227 $ 2,932,501 $ $ 9,197,629 Payments to suppliers and seivice providers (1,667,652) (1,739,621) (1,239,558) (36) (4,646,867) Payments lo employees for salaries and benefits !1,054,9112 !352,100! !943,828) !2,350,8392 Net cash provided by (used for)
operating activities 115261338 11s1494l 7491115 1361 211991923
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers from other funds 1,207,813 1,207,813
Net cash provided by (used for)
noncapltal financing activities 112071813 112071813
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and construction of capital assets (1,330,385) (9,525) (966,759) (2,306,669) Principal paid on capital debt (208,353) (12,066} (232,066) (452,485) Interest paid on capital debt !92,581 ! !1,270) 1230,7202 !324,5712 Net cash provided by (used for)
capital and related financing activities !116311319! 122,861) 111429,6451 j31083i7251
CASH FLOWS FROM INVESTING ACTIVITIES
lnteresl on investments 842,806 55,117 154,895 508 1,053,326 Net cash provided by (used for)
Investing activities 8421806 ss1111 164,895 508 110531326 Net Increase (decrease) In
cash and cash equivalents 1,945,638 (43,238) (525,535) 472 1,377,337 Gash and cash equivalents-beginning 15,899,307 1,061,419 2,793,225 9,481 19?63,432 Cash and cash $ 171844,945 $ 110181181 $ 212&11&90 $ 91953 $ 211140z769 See Notes to Financial Statements. 17
CITY OF LIVINGSTON, CALIFORNIA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2024
Bualnesa•TJr:e!! Activities
Nonmajor
Domestic Industrial
Water Sanitation Wastewater Waste Water Totals
RECONCILIATION OF CASH AND CASH EQUIVALENTS
TO THE STATEMENT OF NET POSITION
Cash and investments $ 17,719,244 $ t,018,181 $ 2,267,690 $ 9,953 $ 21 ,015,068 Restricted cash with fiscal agent 125,701 125z701
Total cash and cash equivalents $ 17,844,945 $ t,018,181 $ 2,267,690 $ 9,953 $ 21 ,140,769
RECONCILIATION OF OPERATING INCOME (LOSS)
TO NET CASH PROVIDED BY (USED FOR)
OPERATING ACTIVITIES Operating income (loss) $ 258,630 $ [170,460) $ 227,107 $ 3,146 $ 318,423 Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:
Depreciation/amortization expense 738,061 28,901 520,616 600 1,288,178 (Increase) decrease in accounts receivable (52,508) (46,339) (17,617) (3,782) (120,246) (Increase) decrease in due from other governments (2,088) (2,088) (Increase) decrease in prepaid costs (116,285) 360 (115,925) Increase (decrease) in accounts payable 630.252 90.280 (99,836) 620,696 Increase (decrease) in accrued expenses {1,207) (224) {1,389) (2,820) Increase (decrease) in deposits payable 11,802 11,802 Increase (decrease) in compensated absences (19.540) (6,173) (19,846) (45,559) Increase (decrease) in net pension activity 94,993 32,796 151,403 279,192 Increase (decrease) in net OPEB activity !15,7721 14,2751 !11,6831 !31z730} Total adjustments 1,267,708 94,966 522,008 !3,1821 1,861,500 Net cash provided by (used for)
operating activities $ 1,526,338 $ !75,494} $ 749 115 $ !36! $ 21199,923
SCHEDULE OF NON-CASH NONCAPITAL, CAPITAL,
AND INVESTING ACTIVITIES
Unrealized gain/(loss) on fair value of investments $ (67,477) $ (3,903) $ (8,168) $ (37) $ (79,585) Amortization on bond discounU(premium) (6,822) (6,822)
See Notes to Financial Statements. 18
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Flnanclal Statements For the Year Ended June 30, 2024 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 Flnanclal 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 vatues. 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, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
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 spectal assessment districts within the City's jurisdiction.
Fire Services Fund - The Ffre Services Fund is to account for the tracking of financial resources used to account for the activities of the City's fire services.
Capital Projects Fund •· The Capital Projects Fund fs 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.
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, CALIFORNIA
Notes to the Financial Statements For the Year Ended June 30, 2024 NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Assets, Liabilltles, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance Cash and Cash Equivalents - Cash and cash equivalents/investments represent the City's cash bank accounts 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 ls 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 interfu nd 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, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
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 outflows 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 (OPEB) 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 OPEB related items.
22
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
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, grantors, contributors, or laws or regulations of other governments or through enabling legislations.
23
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
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 Information 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, CALIFORNIA
Notes to the Flnanclal Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT 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.
NOTE 2: STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
California law authorizes the City to invest in obligations of the United States Treasury, agencies and instrumentalities, certificates of deposit or time 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, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 2: STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY (CONTINUED) Deficit Fund Equity
At June 30, 2024, The City reported deficit fund equity in the following funds:
Fund Name Fund Type
Community Dewlopment Nonmajor Special Revenue Fund
Industrial Waste Water Major Enterprise Fund
Deficit
$ (897,308) $(1,059,365)
Cause
(a) (b)
(a) Deficit due to timing differences between grant receipts and disbursements, and is e>epected to be eliminated through future revenues.
(b) Deficit due to long-term advance from the Water Fund to subsidize operations.
Amount is e>epected 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.
AU annual appropriations lapse at fiscal year end to the extent they have not been expended or encumbered.
The Fire Services Fund did not have a legally adopted budget for the year ended June 30, 2024.
Excess of Expenditures over Appropriations
For the year ended June 30, 2024, expenditures exceeded appropriations in the Community Development Fund and MAPS Fund (the legal level of budgetary control) by $176,761 and $477, respectively.
NOTE 3: CASH AND 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, 2024, are classified in the accompanying financial statements as follows:
Statement of Net Position
Cash and inwstments
Restricted: Cash with fiscal agent
Total cash and inwstments
$ 43,056,470
178,863
$ 43,235,333
Cash and investments as of June 30, 2024, consist of the following:
Cash on hand
Deposits with financial institutions
Cash with fiscal agent
Local Agency lnwstment Fund
Total cash and investments
$ 7,099
2,487,681
178,863
40,561,690
$ 43,235,333
26
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 3: CASH AND INVESTMENTS (CONTINUED)
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.
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.
GASB Statement No. 31
The City adopted GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, as of July 1, 1997. GASB 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 the California Government Code and the City's Investment Polley 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 lnwstment in
Authorized lnwstment Type 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 In-vestment Funds (LAIF) NIA None None
JPA Pools (other investment pools) NIA None None
* Based on state law requirements or City inwstment policy requirements, v.11ichever is more restrictive. 27
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
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, 2024.
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, 2024, for each investment type:
Not Rated
LAIF
Cash with Fiscal Agent Cash and Cash Equivalents
Total Cash and lnwstments
Concentration of Credit Risk
$ 40,561,690
178,863
2,494,780
$ 43,235,333
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 [ts 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, 2024, the carrying amount of the City's bank deposits was $2,487,681 per books, and the respective bank balances totaled $2,730,351. Of the bank balances $250,000 is insured through the Federal Deposit Insurance Company. The remaining balance is 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, CALIFORNIA
Notes to the Financial Statements For the Year Ended June 30, 2024 NOTE 4: NOTES/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 organtzational 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 Hens 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, 2024, of $1,352 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, 2024 were $816,735 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 $
lndustlial 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.
B. Due To/From Other Funds
Receivable Fund Payable Fund Amount
General fund Nonmajor Community Development _s ____ 33_1_13_3_9_ Due to/due from other funds for the year ended June 30, 2024, consisted of $331,339 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, CALIFORNIA
Notes to the Financial Statements For the Year Ended June 30, 2024 NOTE 5: ADVANCES, INTERFUND RECEIVABLE, PAYABLE AND TRANSFERS (CONTINUED) C. lnterfund Transfers
Transfers in
Capital Non-Major
Projects Governmental Water
Fund Funds Fund
Transfers out
General Fund $ $ 796,033 $ $
Revenue Stabilization 1,207,813
Non-Major Governmental Funds 4 758
Total $ 4 758 $ 7961033 $ \2071813 $
Total
796,033
1,207,813
4 758
210081604
The General Fund transferred $796,033 to the Non-Major Governmental Funds for Council budgetary adopted funding and the Revenue Stabilization Fund transferred $1 ,207,813 to the Water Fund for American Rescue Plan Act infrastructure projects. In addition, the RSTP Fund and Measure V Fund transferred $746 and $4,012 respectively, to the Capital Projects Fund for various capital project expenditures. 30
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTES: CAPITAL ASSETS
Capital asset activities for the year ended June 30, 2024, were as follows:
Balance Balance
Governmental Activities: Ju~ 1, 2023 Transfers Additions Retlremmts June 301 2024 Capital easels, not being depreciated/amortized:
Land $ 3,485,866 s s s s 3,485,866
Construction In progress 4,346,646 (391 ,128} 447,820 4,403,338 Total capital assets, not being deprec[ated/arrortlzed 7,832,512 (391 ,128} 447,820 7,889,204 Capital assets, being depreciated/arrortized;
Buildings and ln,,rowment9 12,086,327 24,263 12,110,590 lnfrastruch.ire 6,186,976 391 ,128 104,162 6,682,266
Lease assets 59,521 59,521
SubscripUon assets 276,203 54,423 627 329,999
Machlnery and equipment 5,328,647 230,682 24,249 5,535,080 Total capital assels. being depreciated/amortized 23,937,674 391 ,128 413,530 24.249 24,717,456 Less accurrulated depreciation/amortization for.
Buildings and ln,,rowments 5,294,523 333,291 5,627,814
Infrastructure 1,597,243 130,955 1,728,198
Lease assets 23,352 13,625 36,en
Subscription assets 49,193 68,832 627 117,398
Machinery and equipment 4,186,513 180,868 24,249 4,343,132 Total accurrulated depreciation/amortization 11,150,824 727 571 24249 11,853,519 Total capital assels, being depreciated/amortized, net 12,786,850 391 ,128 (314,041} 12,863,937 Governmen1al activities. capital assels, net s 20,619,362 s . $ 1331n9 s s 20,753.141 Balance Balance
Business-Type Activities: Ju~ 1, 2023 Transfers Additions Retirements June 30, 2024 Capital assets, not being depreciated/amortized:
Land s 2,979,629 s . $ . s s 2,979,629
Construction in progress 1,435,913 (189, 133! 1,261,458 2,508,238 Total capi1al assels, not being depreciated/amortized 41415,542 (189,133) 1,261,458 5,487,867 Capital assets, being depreciated/amortized:
Buildings and in,,rowments 25,000 25,000
Infrastructure 39,691,788 189,133 58,086 39,939,007
Subscription assels 195,447 5,643 189,804
Machinery and equipment 2,306,585 987,125 3,293,710
Total capital asse1s, being depreciated/amortized 42,218,820 189 133 1,045,211 5643 43,447,521 Less accurrula1ed depreciation/amortization for:
Buildings and in,,rmemenls 25,000 25,000
Infrastructure 13,886,528 1,115,122 15,001 ,650
Subscription assets 40,656 37,371 5,643 72,384
Machinery and equipment 1,330,928 135,685 1,466,613
Total accurrulated depreciation/amortization 15,283,112 1,288,178 5643 16,565,647 Total capi1al assets, being depreciated/amortized, net 26,935,708 189,133 (242,96:D 26.881 ,874 Business-Type actilllties, capital assets, net s 31.351,250 s $ 1,0181491 s s 32.369,741 31
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements For the Year Ended June 30, 2024 NOTE 6: CAPITAL ASSETS (CONTINUED)
Depreciation/amortization expense was charged to the following functions in the Statement of Activities:
Governmental Activities General Government $ 198,578
Public Safety 109,669 Public Works 187,083 Parks and Community Services 2321241 Totals $ 727,571
Business Tlpe Acti"1ties
Water $ 738,061
Sanitation 28,901
Domestic Waste Water 520,616
Industrial Waste Water 600
Totals $ 1,288,178
NOTE7: 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 proprietary 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:
Governmental Activities:
U.S Bancorp Financed Purchase
BuslneH Type Actlvltle1;
S11\,'RCB Weter Loan
2016A Sewer Refunding
Sll\,'RCB Weter Loan 2020
U.S Bancorp Financed Purchase
Totel Notes, Bonds, and Financed Purchase
Unamortimd bonds premiums and deferred charges
Totel
Beginning
July 1, 2023 Addition Deletion
Ending
June 30, 2024
Current
Portion
s 1.as1 .209
_
s_____ s 1a2,41& s 1,11a,193 .s ...... _1;.;.3~e._03_1_ s 953,076 $ . s 63,783 $ 889,293 $ 64,808
6,345,000 220,000 6,125,000 230,000
3,417,585 92,719 3,324,866 94,395
556,208 39,785 516,423 40,874
11,271,869 416,287 10,855,582 430,077
217,109 __ _,(.:;; 2 9,026 •c;. 20.:....:5"-) __ ___;;.;.;.;;.;~ 205,878 9,026 s 11 ,488,978 $ (2,2os1 _s __ 425,313 ...., _ __________ 11,061,460 s 439...... ,103 _ Long-term debt payable at June 30, 2024 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 tease 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, 2024 is $2,235,216, the City has allocated financed purchase proceeds of $1,718,793 to the Capital Projects Fund and $516,423 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, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 7: LONG-TERM DEBT (CONTINUED)
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, 2024.
Principal and interest debt service paid during the fiscal year ended June 30, 2024, totaled $449,450. Total sewer system net revenues calculated in accordance with the covenants were $747,723 at June 30, 2024.
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 servtce 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, 2024, the City had drawn a total $3,324,866 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, 2024, totaled $153,821.
The annual requirement to amortize the principal and lnterest on all long-term debt at June 30, 2024, were as follows:
Governmental Activities Business T)'.ee Activities
Years ending
June 30, Princieal Interest Princieal Interest
2025 $ 136,037 $ 47,009 $ 430,077 $ 308,170
2026 139,758 43,288 443,943 295,104
2027 143,580 39,466 457,886 281,561
2028 147,507 35,539 471,910 267,537
2029 151,541 31,505 481,015 253,032
2030-2034 822,191 65,679 2,329,632 1,031,402
2035-2039 178,179 4,873 1,836,233 709,076
Thereafter 414041886 616,375
Totals $ 1i71ai793 $ 2671359 $ 101ass1sa2 $ 31762,257
33
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 8: POSTEMPLOYMENT HEAL TH CARE BENEFITS PLAN DESCRIPTION - AGENT, MULTIPLEEMPLOYER PLAN For all employees employed by the City as of July 1, 1989 who retire from the City's employment under the California Publfc 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 actiw plan members
Number of inactiw members currently receiving benefits
Total
Contributions
62 10
72 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 E>epected Real Rate E>epected 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, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 8: POSTEMPLOYMENT HEAL TH CARE BENEFITS PLAN DESCRIPTION - AGENT, MULTIPLEEMPLOYER PLAN (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, 2023
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 Seate 2022 applied generationally.
35
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 8: POSTEMPLOYMENT HEALTH CARE BENEFITS PLAN DESCRIPTION - AGENT, MULTIPLEEMPLOYER PLAN (CONTINUED) Changes In the Net OPEB Liability
Balance at June 30, 2023
Changes recognized for the
measurement period:
Sen,ice cost
Interest
Expected investment income
Contributions-employer
Benefit payments
Administratiw eicpense
Change due to investment e>eperience
Net Changes
Balance at June 30, 2024
$
Total OPEB
Liability
{a)
2,845,403
13,178
161,267
(250,473)
Plan Fiduciary
Net Position
{b)
$ 258,231
20,578
431,672
(250,473)
(93)
2 073
{761028) __ ....:.;;;.;;..i.;. 203,757
s 211e91315 _s ___ 461.988 ........ _
NetOPEB
Liability
{c) = {al - {b)
$ 2,587,172
13,178
161,267
(20,578)
(431 ,672)
93 {21073)
{279,785)
$ 2.307.387
The only assumption change reflected during this perlod is the change in the discount rates as required by GASB 75.
Sensitivity of the City's Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB 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
-1 Percent
4.90%
Current
Discount Rate
5.90%
Discount Rate
+1 Percent
6.90%
s 2,533,109 $ 213071387 s 211081208
Sensitivity of the City's Net OPEB Liability to Changes In the Healthcare Cost Trend Rates The following presents the net OPEB liability of the City, as well as what the net OPEB 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 OPEB Liability
Healthcare Trend
-1 Percent Current Trend
Healthcare Trend
+1 Percent
$ 2.108,878 $ 2.307,387 $ 2.530.447
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, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 8: POSTEMPLOYMENT HEAL TH CARE BENEFITS PLAN DESCRIPTION - AGENT, MULTIPLEEMPLOYER PLAN (CONTINUED) Deferred Outflows/Inflows Related to OPEB
For the year ended June 30, 2024, the City recognized OPEB income of $132,762. At June 30, 2024, 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 $ 324,250 $ 218,818
Differences bel'Neen e)q'.)eCted and
actual e~erience 451,748 172,500
Net difference bel'Neen projected
and actual earnings on OPEB
plan inwstments 15,479
Deferred Contributions 327 117
Total $ 11118,594 $ 391 ,318
The City will recognize the deferred contributions in the next fiscal year. In addition, future recognition of these deferred resources is shown below:
Fiscal year ended June 30,
2025 2026 2027 2028 2029
Thereafter
Total
NOTE 9: PENSION PLAN
Deferred
OUtflows/( Inflows)
of Resources
$ $
41,899 40,559
50,401 38,576 38,398
190,326
4001159
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, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
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, 2024, are summarized as follows:
Safe~ - Classic Miscellaneous • Classic
Hire Date Prior to January 1, 2013 Prior to January 1, 2013 Benefit Formula 2.00% at 55; maximum 2% 2.00% at 55; ma>eimum 2%
COLA COLA
Benefit Vesting Schedle 5 years of service 5 years of service Benefit Payment Monthly For Life Monthly For Life Retirement Age 55 55
Monthly Benefits, as a % of Annual Salary 2.00% 2.00%
Required Employee Contribution Rates 6.98% 6.92% Required Employer Contribution Rates 17.44% 12.47% Safe~ · PEPRA Miscellaneous - PEPRA
Hire Date On or After January 1, 2013 On or After January 1, 2013 Benefit Formula 2.00% at 62; maximum 2% 2.00% at 62; ma>eimum 2%
COLA COLA
Benefit Vesting Schedle 5 years of service 5 years of service Benefit Payment Monthly For Life Monthly For Life Retirement Age 62 62
Monthly Benefits, as a % of Annual Salary 2.00% 2.00%
Required Employee Contribution Rates 11.00% 7.75% Required Employer Contribution Rates 10.85% 7.68% 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, CALIFORNIA
Notes to the Flnanclal Statements
For the Year Ended June 30, 2024
NOTE 9: PENSION PLAN (CONTINUED}
Pension Llabllltles, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2023, the City reported net pension liabilities for its proportionate shares of the net pension liability of each Plan as follows:
Miscellaneous
Safety
Total
$ 5,538,225
3,177,723
$ 8,715,948
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, 2023, 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, 2023, 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,. 2023, and 2024 was as follows:
Proportion - June 30, 2023 Proportion - June 30, 2024
Change - Increase (Decrease)
Miscellaneous
0.0893% 0.0876%
-0.0017%
Safety
0.0470% 0.0448%
-0.0022%
For the year ended June 30, 2024, the City recognized pension expense of $500,960. At June 30, 2024, 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
$ 1,173,393 $
341,023 73,504 516,225 63,861 519,824 319,554
1,331,558
$ 3.882,023 _s _____ 4_56_,._91_9_
39
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 9: PENSION PLAN (CONTINUED)
The $ 1,173,393 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2025.
Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Fiscal year ended June 30,
2025
2026
2027
2028
Total
Deferred
Outflows/( Inflows)
of Resources
$ $
695,402
472,008
1,045,787
38 514
2,251 ,711
Actuarial Methods and Assumptions - The collective total pension liability for the June 30, 2023 measurement period was determined by an actuarial valuation as of June 30, 2022, with update procedures used to roll forward the total pension liability to June 30, 2023. 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 detennined. 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 retums, 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 10 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, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 9: PENSION PLAN (CONTINUED)
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 1• 2
Global equity-ca~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%
lm1estment 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 LiabUity 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 $ 8,383,655 $ 5,538,225 $ 3,196,190
Safety 4,983,152 3,177,723 1,701,656
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, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
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 53 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, 2024 is as follows:
Total Assets Total Liabilities
Net Position
Total Rewnues Total E,cpenses
lncreases/(Decrease) in Net Position
NOTE 11: CONTINGENT LIABILITIES
$ 179,635,612
144.400.470
$ 35,235,142 $ 95,596,916
94.3241180
$ 11272,736
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, CALIFORNIA
Notes to the Flnanclal Statements
For the Year Ended June 30, 2024
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 liability amounts to $493,464 for governmental activities and $134,332 for business-type activities at June 30. 2024. 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, 2024, was $54,829 for governmental activities and $14.925 for business-type activities.
Amounts
Balance Balance Due Within
July 1, 2023 Net Change June 30, 2024 One Year
Go\emmental
AcU~ties $ 720,262 $ 171,969 $ 548,293 $ 54,829
Business-Type
Acti~ties $ 194,816 $ 45,559 $ 149,257 $ 14,925
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, 2024, the total value of the lease liability was $23,081. 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, 2024 are as follows:
Gowrnmental Activities
Lease Type Major Class of Underlying Asset
Equipment lease Right-to-use equipment
43 Amount of
Leased Capital
Assets
$ 59,521
Accumulated
Amortization
$ 36,977
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 13: LEASES AND SUBSCRIPTION-BASED INFORMATION TECHNOLOGY ARRANGEMENTS (CONTINUED)
Beginning Ending Current
GcMtrnmental ActMtles: Ju!_l 1, 2023 Addition Deletion June 30, 2024 Portion Lease liability 36,687 13,606 23,081 12,605
Subscription liability 216,987 54,423 61,464 209,946 64,567 $ 253,674 $ 54,423 $ 75,070 $ 233,027 $ 77,172
B1.11lne11 Type ActMtles:
Subscription liability $ 150,392 $ $ 36,197 $ 114,195 $ 37,116 The future principal and interest subscription payments as of June 30, 2024, were as follows:
Go\4ernmental Activities
Fiscal Year
Ending
June 30, Principal Interest
2025 $ 12,605 $ 336
2026 6,411 151
2027 4065 30
Totals $ 231081 $ 517
Subscription-Based Information Technology Arrangements
The City has entered into various SBITAs as the subscriber for the use of software as a service. The terms of these subscriptions range from 3 to 4 years. As of June 30, 2024, the total value of the subscription liability was $324,141. The City is required to make 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, 2024, 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
$ 329,999
Amount of
SBITA Capital
Assets
$ 189,804
Accumulated
Amortization
$ 117,398
Accumulated
Amortization
$ 72,384
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2024
NOTE 13: LEASES AND SUBSCRIPTION-BASED INFORMATION TECHNOLOGY ARRANGEMENTS {CONTINUED)
The future principal and interest subscription payments as of June 30, 2024, were as follows:
Gowrnmental Acti\1ties Business-type Acti\1ties Total
Fiscal Year
Ending
June 301 Princieal Interest Princieal Interest Princi12al Interest 2025 $ 64,567 $ 5,545 $ 37,116 $ 2,896 $ 101,683 $ 8,441 2026 66,670 3,809 38,057 1,955 104,727 5,764 2027 65,597 2,013 39,022 990 104,619 3,003 2028 13 112 262 13112 262 Totals $ 209.946 $ 11 ,629 $ 114,195 $ 5 841 $ 324,141 $ 17 470 NOTE 14: PRIOR PERIOD ADJUSTMENTS
Corrections of Error
There was an instance of vendor invoicing that was recognized as revenue during the year ended June 30, 2023 that was not received during the City's revenue recognition period. As a result, a prior period adjustment was recorded to properly reflect the invoicing activity as a deferred inflow unavailable revenue.
Adjustments to and Restatements of Beginning Balances
During fiscal year 2024, 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:
Gowmment-wide
Gowrnrnental acli'tilies
Gowmmental funds
Nonmajor funds
NOTE 15: SUBSEQUENT EVENTS
June 30, 2023
As PrelAously
Reported
! 31,5481616
s 7,767,798
Changes to or Changes In
within the Error Accounting
ReporHng Entity _C=o~rr"""ec=tl=on"'-- --'--P=rin=cl=ple"'--_ June 30, 2023
As Restated
! - ! ,so,6891 ! ______ s 31-4911921
$ - ! ,so,6891 !
The City evaluated subsequent events for recognition and disclosure through March 31, 2025, the date which these financial statements were available to be issued. Management concluded that no material subsequent events have occurred since June 30, 2024, that required recognition or disclosure in the financial statements.
45
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46
REQUIRED SUPPLEMENTARY INFORMATION
47
CITY OF LIVINGSTON, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual General Fund
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Orl9lnal Final Amounts !Negative}
REVENUES
Taxes $ 6,896,605 $ 7,038,605 $ 7,457,878 $ 419,273
Licenses and permits 5,855 5,855 6,696 841
Intergovernmental 345,700 395,700 476,960 81 ,260
Charges for services 156,000 156,000 163,235 7,235
Use of money and property 38,200 38,200 163,563 125,363 Fines and forfeitures 32,700 32,700 30,966 (1,734)
other 3,700 3,700 118,470 114 770
Total revenues 7,478z760 716701760 81417z768 747,008
EXPENDITURES
Current:
General government 72.035 1,133,193 976,271 156,922
Public safety 68,350 4,607,007 4,410,975 196,032
Parks 28,724 292,481 308,899 (16,418)
Public works 6,176,350 361,229 371,117 (9,888)
Capital outlay 181,800 239,387 214,081 25,306
Debt service;
Principal retirement 116. 169 116,168 180,823 (64,655)
Interest and fiscal charges 44,418 44,419 50,308 {5,889) Total expenditures 6,687,846 6,793,884 6,512,474 281 ,410 Excess (deficiency) of revenues
over (under) expenditures 790,914 876,876 1,905,294 1,0281418
OTHER FINANCING SOURCES (USES)
Transfers out {796,0331 {870, 1051 (796,033) 74,072
Total other financing sources (uses) 1796,033! 1870,105) 1796,033) 74,072 Net change In fund balances $ 151119! $ 61771 1,109,261 $ 1.102.490 Fund balances (deficit)-beginning 4,282,903
Fund balances (deficit)-endlng $ 513921164
48
CITY OF LIVINGSTON, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances • Budget to Actual Maintenance Districts
For the Year Ended June 30 2024
REVENUES
Use of money and property
Maintenance assessments
Other
Total revenues
EXPENDITURES
Current:
Public works
Capital outlay
Total expenditures
Net change in fund balances
Fund balances (deficit)-beginning Fund balances (deficlt)-ending $
$
Original Final
$
1,869,41 0 1,869,410
118691410 1,869,410
1,879,567 1,784,523
87,217 92,599
1,966,784 118771122
1971374! $ ' i7z712!
49 Variance with
Final Budget
Actual Positive
Amounts iNegatlve!
$ 194,394 $ 194,394
1,888,827 19,417
1,200 1 200
2,084,421 2151011
1,372,904 411,619
34,130 58,469
1,407,034 470,088
677,387 $ 685,099
3,550,940
$ 412281327
CITY OF LIVINGSTON, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes In Fund Balances • Budget to Actual Revenue Stabilization
For the Year Ended June 30, 2024
Original Final
REVENUES
Intergovernmental $ $
Use of money and property
Total revenues
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers out i2,000,000~ i2,000,000)
Total other financing sources (uses) 12,000,0001 12,000,0001 Net change In fund balances $ l210001000l $ . !2100010001 Fund balances (deficit)-beginning Fund balances (deficit)-ending 50 Variance with
Final Budget
Actual Positive
Amounts lNe9atlvel
$ 1,207,813 $ 1,207,813
148,929 148,929
11356,742 11356,742 1,356,742 11356,742
(1,207,813) 792,187
l11201,s131 7921187
148,929 $ 211481929
1,010,418
$ 111591347
CITY OF LIVINGSTON, CALIFORNIA
Schedules of Proportationate Share of Net Pension Llability As of June 30, for the Last Ten Flscal Years
Proportion of the Proportionate
Reporting Date 1 Net Pension Share of Net
as of June 301 Llablli~ Pension Llablli~ Covered Parroll Miscellaneous Plan
2024 0.0876% $ 5,538,225 $ 2,718,879
2023 0.0893% 5,171,407 2,728,001 2022 0.0459% 2.481,216 2,503,615 2021 0.0404% 4,398,717 2,180,943 2020 0.1013% 4,056,159 2,375,780 2019 0.0988% 3,723,031 1,982,411 2018 0.0969% 3,818,551 1,688,533 2017 0.0950% 3,300,933 1,685,745 2016 0.0935% 2,564,162 1,803,899 2015 0.0960% 2,464,138 1,803,899
Safety Plan
2024 0.0448% $ 3,177,723 $ 1,548,754
2023 0.0470% 2,920,864 1,371,759
2022 0.0212% 1,148,783 1,416,193
2021 0.0225% 2,420,480 1,391,084
2020 0.0345% 2,154,291 1,383,595
2019 0.0331% 1,954,629 1,184,979 2018 0.0318% 1,933,287 1,086,467 2017 0.0618% 1,649,184 951,670
2016 0.0279% 1,150,641 892,349
2015 0.0223% 1,387,572 892,349
Notes to Schedule of Proportionate Share of the Net Pension Liability:
Benefit Changes : None
Changes of Assumptions : None
Proportionate Share Plan's Fiduciary
of the Net Pension Net Position as a
Liability as a % of °lo of the Total
Covered Parroll Pension Llablll~
203.7% 0.0%
189.6% 0.0%
99.1% 00%
201.7% 0.0%
170.7% 0.0% 187.8% 0.0%
226.1% 0.0%
195.8% 0.0%
142.1% 0.0% 136.6% 0.0%
205.2% 00%
212.9% 00%
81.1% 0.0%
174.0% 0.0% 155.7% 0.0% 165.0% 0.0% 177.9% 0.0%
173.3% 0.0%
128.9% 0.0%
155.5% 0.0%
1 The proportions and proportionate share of the net pension liability are measured as of one year behind the reporting date.
Refer to notes to basic financial statements.
51
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52
CITY OF LIVINGSTON, CALIFORNIA
Schedules of Plan Contributions
As of June 30, for the Last Ten Fiscal Years '
Covered/ Contribution as a
Fiscal Year Actuarially Actual Contribution Covered- % of Covered/ Ending Detennlned Employer Deficiency Employee Covered Employee June 30, Contribution Contributions (Excess) Payroll Payroll Miscellaneous Cost-Sharing. Multiple-Employer Pension Plan 2024 $ 525,538 $ 525,538 $ $ 2,970,247 17.7%
2023 555,621 555,621 2,718,879 20.4%
2022 498,394 498,394 2,728,001 18.3%
2021 477,503 477,503 2,503,615 19.1%
2020 413,145 413,145 2,180,943 18.9%
2019 271,882 271,882 2,375,780 11.4%
2018 300,757 300,757 1,982,411 15.2%
2017 267,382 267,382 1,688,533 15.8%
2016 182,947 182,947 1,685,745 10.9%
2015 195,635 195,635 1,803,899 10.8%
Safety Cost-Sharing. Multlgle-Emgloyer Pension Plan
2024 $ 647,855 $ 647,855 $ $ 1,596,390 40.6%
2023 563,058 563,058 1,548,754 36.4%
2022 492,820 492,820 1,371,759 35.9%
2021 445,506 445,506 1,416,193 31.5%
2020 273,044 273,044 1,391,084 19.6% 2019 252,298 252,298 1,383,595 18.2% 2018 201,625 201,625 1,184,979 17.0% 2017 183,062 183,062 1,086,467 16.8% 2016 143,311 143,311 951,670 15.1% 2015 141,280 141,280 892,349 15.8% Single Emgloyer OPEB Plan
2024 $ 275,148 $ 327,117 $ (51,969) $ 5,149,516 6.4%
2023 290,575 431,672 (141,097) 5,084,223 8.5%
2022 249,746 242,773 6,973 4,265,241 5.7% 2021 251,891 245,000 6,891 4,067,232 6.0% 2020 284,608 217,510 67,098 4,044,709 5.4%
2019 286,831 302,272 (15,441) 3,520,580 8.6%
2018 192,372 263,080 (70,708) 3,387,869 7.8%
S3
CITY OF LIVINGSTON, CALIFORNIA
Schedule of Changes In Net OPEB Liability and Related Ratios As of June 30, for the Last Ten Fiscal Years 1
2024
Measurement Date 6/30/2023
TOTAL OPEB LIABILITY
Service cost $ 13,178
Interest on total pension liability 161,267
Changes of assumptions
Difference between expected and actual experience
Benefit payments, including refunds of employee
contributions (250,473)
Net change in total OPEB liability (76,028)
Total OPEB liability-beginning 2,845,403
Total OPEB liability-ending (a) 2,769,375
PLAN FIDUCIARY NET POSITION
Contributions-employer 431,672
Contributions-employee
Net investment income 22,651 Benefit payments. including refunds of employee contributions (250,473)
Net plan to plan resource movement
Administrative expense (93}
Other miscellaneous incomel(expense)
Net change in fiduciary net position 203,757
Plan fiduci,ary net position-beginning 258,231
Plan fiduciary net position-ending (b) 461,988
Net OPEB llablllty/(asset) (a)· (b) $ 2,307,387
Plan fiduciary net position as a percentage of the
total OPEB liability 16.7%
Covered-employee payroll $ 5,084,223
Plan net OPEB liabillty/(asset) as a percentage of
covered-employee payroll 45.4%
Notes to Schedule of Changes in the Net OPEB Liability and Related Ratios:
Benefit Changes : None
Changes of Assumptions : None
2023 2022
6/30/2022 6/30/2021
$ 20,234 $ 21 ,008
145,636 133,522
39,706 (286,818)
547,102
(242,774) (245,000)
509,904 (377,288)
2,394,634 2,771,922
2,904,538 2,394,634
242,774 245,000
19,232 64,300
(242,774) (245,000)
(76) (87)
19,156 64,213
298,210 233,997
317,366 298,210
$ 2,587,172 $ 2,096,424
10.9% 12.5%
$ 4,265,241 $ 4,067,232
60.7% 51.5%
1 Fiscal year 2018 was the first year of GASB Statement No. 75 implementation; therefore only seven years are shown. 54
2021 2020 2019 2018
6/30/2020 6/30/2019 6/30/2018 6/30/2017
$ 17,287 $ 16,743 $ 19,403 $ 18,792
164,230 166,007 161,816 159,687
466.400 (28,792)
(276,572) 93,101
{217,510} {203,753} {153,025) (139,650)
153,835 (21,003) 92,503 38,829
2,618,087 2,639,090 2,546,587 2,507,758
2,771,922 2,618,087 2,639,090 2,546,587
217,510 302,272 263,080 139,650
7,986 17,858 (256)
(217,510) (203,753) (153,025) (139,650)
(110) (36) (19)
7,876 116,341 109,780
226,121 109,780
233,997 226,121 109,780
$ 2,537,925 $ 2,391,966 $ 2,529,310 $ 2,546,587
8.4% 8.6% 4.2% 0.0%
$ 4,044,709 $ 3,520,580 $ 3,387,869 $ 3,019,099
62.7% 67.9% 74.7% 84.3%
55
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56
SUPPLEMENTAL INFORMATION
57
CITY OF LIVINGSTON, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
Special Revenue Funds
Local Program
Gas Tax
ASSETS
TranSf:!Or1ation RSTP Income
Cash and investments $ 15,778 $ 376,045 $ 1,079,031 $ 376,855 Receivables (net of allowance for uncollectible):
Accounts and interest 812 3,498 12,132 4,701
Due from other governments 32,782 202,349 108,562 Notes and loans 816,735 Due from other funds Prepaid costs
Total assets 19,372 379,543 1,2931512 1,306,853
LIABILITIES
Accounts payable 24,307 Accrued expenses 4,223
Deposits payable Due to other funds
Total liabilities 28,530
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 202,349 9251297
Total deferred Inflows of resources 202,349 9251297
FUND BALANCES (DEFICITS)
Nonspendable Restricted 20,842 379,543 1,091,163 381,556 Unassigned (deficit)
Total fund balances (deficits) 20,842 379,543 1,091,163 3811556 Total llabilltles, deferred Inflows of resources,
and fund balances (deficits) $ 491372 $ 3791543 $ 112931512 $ 113061853 58
CITY OF LIVINGSTON, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024 (Continued)
Seecial Revenue Funds
Abandoned
Vehicle
Abatement Measurev SB-1 Public Safe!X
ASSETS
Cash and investments $ 34,639 $ 1,774,712 $ 1,790,002 $ 295,235 Receivables (net of allowance for uncollectible):
Accounts and interest 356 18,304 19,329 3,315
Due from other governments 7,189 143,457 29,677 94,711 Notes and loans Due from other funds
Prepaid costs
Total assets 42,184 1,936,473 1,839,008 393,261
LIABILITIES
Accounts payable 7,879 178 317 Accrued expenses 647 2,573 Deposits payable Due to other funds
Total liabilities 647 7,879 178 21890
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 50,385 94 711
Total deferred Inflows of resources 501385 94?11
FUND BALANCES (DEFICITS)
Nonspendabfe
Restricted 41,537 1,878,209 1,838,830 295,660
Unassigned (deficit)
Total fund balances (deficits) 41,537 1,8781209 1,8381830 2951660 Total llabllltles, deferred Inflows of resources,
and fund balances (deficits) $ 421184 $ 119361473 $ 118391008 $ 3931261 59
CITY OF LIVINGSTON, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
Special Revenue Funds
Economic Community Recreation
Opportuni~ Development Fund MAPS
ASSETS
Cash and investments $ 361,341 $ 20,000 $ 119,026 $ 15,903 Receivables (net of allowance for uncollectible):
Accounts and Interest 2,478 50,757 1,121 16,669
Due from other governments Notes and loans
Due from other funds
Prepaid costs 13,170
Total assets 3631819 70,757 1331317 32,572
LIABILITIES
Accounts payable 64,872 16,854
Accrued expenses 2,545 6,292 3,600
Deposits payable 518,620 6,440 Due to other funds 331,339 Total llabllltles 917,376 29,586 31600
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 50,689
Total deferred Inflows of resources 50,689
FUND BALANCES (DEFICITS)
Nonspendable 13,170 Restricted 363,819 90,561 28,972 Unassigned (deficit) i897,308~ Total fund balances (deficits) 363,819 i897,308~ 103,731 28,972 Total llablllties, deferred inflows of resources,
and fund balances (deficits) $ 3631819 $ 70z757 $ 1331317 $ 321572 60
CITY OF LIVINGSTON, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024 (Continued)
Caeital Projects Funds
Municipal
Amenities Fire Impact Police Impact Facilities
lmeact Fees Fees
ASSETS
Fees lmeact Fees
Cash and investments $ 23,237 $ 358,961 $ 256,500 $ 970,935 Receivables (net of allowance for uncollectible):
Accounts and interest 261 4,036 2,881 10,924
Due from other governments Notes and loans
Due from other funds Prepaid costs
Total assets 23,498 362,997 259,381 981,859
LIABILITIES
Accounts payable Accrued expenses
Deposits payable Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Total deferred Inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable Restricted 23,498 362,997 259,381 981,859
Unassigned (deficit)
Total fund balances (deficits) 23,498 362,997 259,381 9811859 Total liabilities, deferred Inflows of resources,
and fund balances (deficits) $ 23,498 $ 3621997 $ 2591381 $ 981,859 61
CITY OF LIVINGSTON, CALIFORNIA Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
Caeltal Projects Funds
Streets &
Park Impact Stonn Drain General Plan
Fees lmeactFees lmeact Fees
ASSETS
Cash and Investments $ 68,922 $ 873,887 $ 372,741
Receivables (net of allowance for uncollectible):
Accounts and interest 775 9,556 4,178
Due from other governments Notes and loans
Due from other funds
Prepaid costs
Total assets 69,697 883,443 376,919
LIABILITIES
Accounts payable 13,676 Accrued expenses
Deposits payable Due to other funds
Total liabilities 13,676
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Total deferred Inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted 69,697 883,443 363,243
Unassigned (deficit)
Total fund balances (deficits) 69,697 8831443 363,243
Total liabllltles, deferred Inflows of resources,
and fund balances (deficits) $ 691697 $ 8831443 $ 3761919 62
CITY OF LIVINGSTON, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30 2024
ASSETS
Cash and investments
Receivables (net of allowance for uncollectible):
Accounts and interest
Due from other governments Notes and loans
Due from other funds Prepaid costs
Total assets
LIABILITIES
Accounts payable Accrued expenses
Deposits payable Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Total deferred Inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable Restricted Unassigned (deficit)
Total fund balances (deficits) Total liabilities, deferred Inflows of resources, and fund balances (deficits)
Total
Nonmajor
Funds
$ 9,183,750
166,083
618,727
816.735
13,170
10,798,465
128,083
19,880
525,060 331,339
1,0041362
1,323,431
1,323,431
13,170
9,354,810
(897,308!
814701672
$ 1017981465
63
CITY OF LIVINGSTON, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds For the Year Ended June 30, 2024 Special Revenue Funds
Local Program
Gas Tax Transl:!ortatlon RSTP Income
REVENUES
Licenses and perm[ts $ $ $ $
Intergovernmental 381,448 195,537 53,212
Charges for services
Use of money and property 3,258 9,809 47,820 24,325
Fines and forfeitures
Development impact fees
Other
Total revenues 384,706 205,346 47,820 771537
EXPENDITURES
Current:
General government
Public safety Planning and community development 143,729 Parks
Public works 418,973
Capital outlay 34.947
Debt service:
Principal retirement
Interest and fiscal charges
Total expenditures 453,920 1,&3,729
Excess (deficiency) of revenues
over (under) expenditures (69,214) 205,346 47,820 (661192}
OTHER FINANCING SOURCES (USES)
Transfers in Transfers out (746)
Subscriptions issuance
Total other financing sources (uses) (746)
Net change In fund balances (69,214} 205,346 47,074 (66,192} Fund balances (deficit)-beginning 90,056 174,197 1,044,089 447,748 Restatements
Fund balances (deficit)-beginning, as restated 90,056 174,197 1,044,089 447,748 Fund balances (deficit)-ending $ 201842 $ 3791543 $ 110911163 $ 3111556 64
CITY OF LIVINGSTON, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes In Fund Balances
Nonmajor Governmental Funds For the Year Ended June 30, 2024 (Continued) Seecial Revenue Funds
Abandoned
Vehicle
Abatement MeasureV SB-1 Public Safe9:
REVENUES
Licenses and permits $ $ $ $
Intergovernmental 10,473 522,034 360.966 100,444
Charges for services
Use of money and property 1,256 81,752 77,140 11,954 Fines and forfeitures Development impact fees
other
Total revenues 11,729 603,786 438,106 1121398
EXPENDITURES
Current:
General government
Public safety 11,111 112,826 Planning and community development Parks Public works 57,352 29,811 Capital outlay 462,455
Debt service:
Principal retirement
Interest and fiscal charges
Total expenditures 11111 519,807 29,811 1121826
Excess (deficiency) of revenues
over (under) expenditures 618 831979 408,295 !4281
OTHER FINANCING SOURCES (USES)
Transfers in Transfers out (4,012)
Subscriptions issuance
Total other financing sources (uses) !4,0121
Net change In fund balances 618 79,967 408,295 !4281
Fund balances (deficit)-beginning 40,919 1,798.242 1,430,535 296,088 Restatements Fund balances (deficit)-begmning. as restated 40,919 1,798,242 1,430,535 296,088 Fund balances (deflcit)-endlng $ 411537 $ 118781209 $ 118381830 $ 2951660 65
CITY OF LIVINGSTON, CALIFORNIA Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
Special Revenue Funds
Economic Community Recreation
oeeortunl~ Develoement Fund MAPS
REVENUES
Licenses and permits $ $ 323,919 $ $
Intergovernmental 124,003 116,000
Charges for services 25,214 137,061
Use of money and property 10,009 24,617 1,716
Fines and forfeitures 75
Development impact fees
Other 141,881 54,845 5,799
Total revenues 10,009 615,092 216,523 1231515
EXPENDITURES
Current:
General government 30,000 1,118 790
Public safety 155,804 Planning and community development 1,030,169 Parks 568,611 Public works
Capital outlay 57,448 365
Debt service·
Principal retirement 7,735 18,928
Interest and fiscal charges 1,107 75
Total expenditures 30,000 1!097!577 588,769 155,804
Excess (deficiency) of revenues
over (under) expenditures (19,991! (482,485! (372!246! (321289!
OTHER FINANCING SOURCES (USES)
Transfers m 338,015 458,018
Transfers out
Subscriptions issuance 54,423
Total other financing sources (uses) 392,438 458!018
Net change In fund balances (19,991 ! (90,047! 85,772 (32,289! Fund balances (deficft)-beginn1ng 383,810 (756,572) 17,959 61,261 Restatements (50,689!
Fund balances (deficil)-beginning, as restated 383,810 (807,261! 17,959 61,261 Fund balances (deficit)-ending $ 3631819 $ (89113o8l $ 103z731 $ 28,972 66
CITY OF LIVINGSTON, CALIFORNIA Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024 (Continued)
Caeltal Projects Funds
Municipal
Amenities Fire Impact Police Impact Facilities
lmeact Fees Fees Fees Impact Fees
REVENUES
Licenses and permits $ $ $ $
Intergovernmental
Charges for services
Use of money and property 1,186 18,216 12,952 49,821
Fines and forfeitures
Development impact fees 2,925 4,026 10,445
Other
Total revenues 1,186 21,141 16,978 60,266
EXPENDITURES
Current:
General government
Public safety Planning and community development
Parks Public works
Capital outlay 15,256
Debt service:
Principal retirement
Interest and fiscal charges
Total expenditures 151256
Excess (deficiency) of revenues
over (under) expenditures 1,186 21,141 16,978 45,010
OTHER FINANCING SOURCES (USES)
Transfers in Transfers out
Subscriptions issuance
Total other financing sources (uses)
Net change in fund balances 1,186 21,141 16,978 451010
Fund balances (deficit)-beginning 22,312 341,856 242,403 936,849 Restatements
Fund balances (deficit)-beginning, as restated 22,312 341,856 242,403 936,849 Fund balances (deficit)-ending $ 231498 $ 362,997 $ 2591381 $ 981.859 67
CITY OF LIVINGSTON, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes In Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
Caeltal Projects Funds
Streets &
Park Impact Storm Drain General Plan
Fees
REVENUES
lme!ct Fees lffl(!!CtFees
Licenses and permits $ $ $
Intergovernmental
Charges for services 8,019
Use of money and property 3,534 41,217 20,270
Fines and forfeitures
Development impact fees 843 72,513
Other
Total revenues 4,377 113,730 28,289
EXPENDITURES
Current:
General government
Public safety Planning and community development 26,059 Parks Public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total expenditures 26,059
Excess (deficiency) of revenues
over (under) expenditures 4,377 113i730 2,230
OTHER FINANCING SOURCES (USES)
Transfers in Transfers out
Subscriptions issuance
Total other financing sources (uses)
Net change in fund balances 4,377 113i730 21230
Fund balances (deficit)-beginning 65,320 769,713 361,013 Restatements Fund balances (deficit)-beg1nnlng. as restated 65,320 769,713 361 013 Fund balances (deficlt)-ending $ 69,697 $ 883,443 $ 3631243 68
CITY OF LIVINGSTON, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes In Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Devefopmenl impact fees
Other
Total revenues
EXPENDITURES
Current:
General government
Public safety Planning and community development
Parks Public works
Capital outlay
Debi service:
Principal retirement
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers in Transfers oul
Subscriptions issuance
Total other financing sources (uses)
Net change In fund balances Fund balances (deficil)-beginning Restatements
Fund balances (deficit)-beginning, as restated
Fund balances (deflclt)-endtng
Total
Nonmajor
Funds
$ 323,919
1,864,117
170,294
440,852
75 90,752
202,525
3,0921534
31 ,908
279,741
1,199,957
568,611
506,136
570,471
26,663
1,182
311841669
192,1351
796,033
(4,758)
54,423
845,698
7531563
7,767,798
!50,689}
7,717,109
$ 81470,672
69
CITY OF LIVINGSTON, CALIFORNIA
Schedule of Net Revenue Available for Debt Service
Year Ended June 30 2024
Operating Revenues
Charges for services Other income
Total Operating Revenues
Operating Expenses
Personnel costs
Services and supplies
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 Oblrgation Debt Service Rate Covenant Coverage
Domestic
Waste Water
$ 2,889,306
60,812
2,950,118
1,064,540
1,137,855
2,202,395
747,723
122,979
122,979
$ 870,702 $ 449,450
1.94 70
CITY OF LIVINGSTON, CALIFORNIA
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
Personnel cosls
Services and supplies
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 ObHgation Debt Service Rate Covenant Coverage
• Debt Service Rate Covenant Coverage has been revised to include all principal and interest debt service payments for the year ended June 30, 2023, and to conform with current year presentation.
71 Domestic
Waste Water
$ 2,678,321
687,825
3,366,146
1,038,133 1,508,240
2,546,373
819,773
72,917
72,917
$ 892,690
$ 447,850
1.99
Tl41S PAGE INTENTIONALLY LEFT BLANK
72
------
Ls~ .... •••• ••
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 City of Livingston, California (the ·city"), as of and for the year ended June 30, 2024. and the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated March 31, 2025.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations. during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether 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.
LSLCPAS.COM
Ls~ .... •••• ••
To the Honorable Mayor and Members of the City Council
City of Livingston, California
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
March 31, 2025
74
AGENDA ITEM:
MEETING DATE: PREPARED BY:
REVIEWED BY:
STAFF REPORT
Second Reading and Final Adoption of Ordinance No._, Amending the Official Zoning Map of the City of Livingston designation for approximately 1.64 acres located at 2300 Campbell Avenue from Public/Quasi Public Facilities (PF) to Highway Service Commercial (C3). (The site was previously identified as APN No. 023-070-012 and is now part of APN No. 023-070-015 and APN No. 023-070-016). Rezone No. 2023-01.
April 15, 2025
Miguel Galvez, Contract City Planner
Jose A. Ramirez, City Manager
RECOMMENDATION:
Waive the second reading and adopt Ordinance No. _ , amending the Official Zoning Map of the City of Livingston designation for approximately 1.64 acres located at 2300 Campbell Avenue from Public/Quasi Public Facilities (PF)to Highway Service Commercial (C-3). (The site was previously identified as APN No. 023-070-012 and is now part of APN No. 023-070-015 and APN No. 023-070-016).
BACKGROUND AND DISCUSSION:
This request was considered by the City Council at a Public Hearing held on March 18, 2025. The proposal is associated with the development of the Quickway Truck Stop Project (formerly referenced as the SGM Moonglo Truck Stop complex). During the September 6, 2022, City Council meeting, this Project received CEQA clearance for a Site Plan and Design Review Application (SPDR 2022-02), along with a Conditional Use Permit (CUP 2022-02). The General Plan was amended at the March 18, 2025, meeting to redesignate the project site generally located at the southeast corner of Campbell Avenue and Hammatt Avenue from PF, Public Facility to HC, Highway Commercial. The Introduction and First Reading of an Ordinance rezoning the property was also conducted at this meeting. This Second Reading and Final Adoption of the Ordinance will complete this rezoning.
GENERAL PLAN On March 18, 2025, the City Council approved a General Plan Amendment to redesignate the General Plan designation of the project site from PF, Public Facility to HC, Highway Commercial.
The proposed rezoning of PF to C-3 will be consistent with the recently amended City of Livingston General Plan Land Use Diagram.
ZONING
The subject site is currently zoned as PF, Public/Quasi Public Facility. Commercial uses are not permitted in the PF Zoning District, and the applicant requests a zone change from PF to C-3,
Highway Service Commercial.
The applicant received approval of a Conditional Use Permit for two quick service restaurants with a drive through as part of Phase 2 of the development project. Approval of the Site Plan and Design Review application was completed on September 6, 2022, City Council Meeting.
Approval of the requested rezoning will allow the applicant to proceed with the development of the project site with commercial uses.
ENVIRONMENTAL REVIEW: Both Phase One and Phase Two of the Quickway (formerly Moonglo) project were evaluated under an Initial Study/Mitigated Negative Declaration (IS/MND) and incorporated a Mitigation Monitoring and Reporting Program. The current proposal for the rezoning was anticipated and incorporated in the IS/MND adopted on September 6, 2022. On March 18, 2025, the City Council determined that the environmental assessment of the rezoning request could tier off the IS/MND adopted on September 6, 2022.
FISCAL IMPACT:
To be determined.
ATTACHMENTS:
1. Ordinance No.
_ , amending the Official Zoning Map of the City of Livingston designation for approximately 1.64 acres located at 2300 Campbell Avenue from Public/Quasi Public Facilities (PF) to Highway Service Commercial (C-3). (The site was previously identified as APN No. 023-070-012 and is now part of APN No. 023-070-015 and APN No. 023-070- 016).
2. Location Map
3. Zoning Map
2
Attachment 1- Ordinance No.
ORDINANCE NO.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LIVINGSTON
AMENDING THE OFFICIAL ZONING MAP OF THE CITY OF LIVINGSTON OF PROPERTY LOCATED AT 2300 CAMPBELL AVENUE FROM PUBLIC/QUASI PUBLIC FACILITIES (PF) TO HIGHWAY SERVICE COMMERCIAL (C-3) (REZONE 2023-01)
(THE SITE WAS PREVIOUSLY IDENTIFIED AS APN NO. 023-070-012 AND IS NOW PART OF APN NO. 023-070-015 AND APN NO. 023-070-016).
WHEREAS, the owner SGM Moonglo, Inc. and applicant, Goldy Singh, have applied to the City of Livingston for a General Plan Amendment and Rezoning, for property located at 2300 Campbell Avenue, Livingston, CA (Site was previously identified as APN No. 023-070-012 and now part of APN 023-070-015 and 023-070-016); and
WHEREAS, the applicant requested a General Plan Amendment to redesignate the project site, consisting of approximately 1.64 acres from Public Facility (PF) to Highway Commercial (HC); and
WHEREAS, the applicant is requesting approval of a Rezone to change the property in question from Public/Quasi Public Facilities (PF) to Highway Service Commercial (C-3); and WHEREAS, the Planning Commission of the City of Livingston did conduct a public hearing on October 8, 2024, which was properly noticed by posting, a newspaper ad, and mailing to adjacent properties within at least 300 feet of the site, to consider the proposed General Plan Amendment and Rezoning and reviewed and considered all comments whether in writing or orally; and WHEREAS, at the conclusion of the October 8, 2024, public hearing, the Planning Commission recommended to the City Council approval of the requested General Plan Amendment and Rezoning; and
WHEREAS, The City Council of the City of Livingston did conduct a public hearing on March 18, 2025, which was properly noticed by posting, a newspaper ad, and mailing to adjacent properties within at least 300 feet of the site, to consider the proposed General Plan Amendment and Rezoning and reviewed and considered any and all comments whether in writing or orally; and WHEREAS, on March 18, 2025, the City Council approved a General Plan Amendment to redesignate the project site consisting of approximately 1.64 acres from Public Facility (PF) to Highway Commercial (HC). NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LIVINGSTON, CALIFORNIA, DOES ORDAIN as follows:
SECTION 1. Recitals. The foregoing recitals are true and correct and are made a part of this Ordinance.
SECTION 2. Findings. The City Council hereby finds as follows:
Attachment 1- Ordinance No.
A. CEQA Compliance. the Livingston City Council adopted Resolution No. 2022-54, adopting the Initial Study /Mitigated Negative Declaration with a Mitigation Monitoring and Reporting Program for the Moonglo Truck Stop Complex as proposed under CUP No. 2020-02 and SPDR No. 2020-02.
B. The following findings of Section 15152 of the CEQA Guidelines can be met as follows:
1. The project is consistent with the program, policy, plan, or ordinance for which the previous EIR or MND was prepared.
The approved project included the development of the subject site with commercial uses and anticipated subsequent rezone and general plan amendment requests to allow the proposed development.
2. The project is consistent with the general plan and zoning of the applicable city or county.
The proposed project will result in an amendment to both the General Plan and the Zoning Diagrams, resulting in consistency between the project and the Highway Service Commercial land use designations.
3. The project, as revised or mitigated, will not result in any significant effects which were not examined in the previous EIR.
The project is intended to conduct the land use entitlement of the original proposal. There were no significant effects identified through the City's consultation process of the proposed general plan and rezone application.
C. General Plan Consistency. The amendment made to the Livingston Zoning Map pursuant to this Ordinance is consistent with the adopted 1999 General Plan, as amended, and as is documented in the associated staff report and file. This Zoning Amendment will not cause any conflict with the City's General Plan.
D. As demonstrated in the associated staff report, the requested rezoning will allow the applicant to proceed with the development of the project site with commercial uses, which is beneficial, provides business opportunities, and responds to market demand.
E. The uses proposed are not expected to be detrimental to present and planned uses.
SECTION 3. No Mandatory Duty of Care. This Ordinance is not intended to and shall not be construed or given effect in a manner that imposes upon the City, or any officer or employee thereof, a mandatory duty of care towards persons or parties within the City or outside of the City so as to provide a basis of civil liability for damages, except as otherwise provided by law.
SECTION 4. Severability. If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the Ordinance which can be given effect without the invalid provision or application.
To this end, the provisions of the Ordinance are severable. This City Council hereby declares that it would have adopted this Ordinance irrespective of the invalidity of any particular portion thereof.
SECTION 5. Effective Date. This Ordinance shall take effect and be in full force and effect thirty (30) days after its final passage and adoption.
2
Introduced:
Passed and Adopted:
AYES:
NOES:
ABSENT: ABSTAIN: ATTEST:
March 18, 2025
April 15, 2025
Monica Cisneros, Deputy City Clerk
of the City of Livingston
APPROVED AS TO LEGAL FORM
Roy C. Santos, City Attorney
Attachment 1- Ordinance No.
Jose A. Moran, Mayor
of the City of Livingston
Exhibit A: Rezoning Application 2023-01 Project Boundary Map 3
R-1
Exhibit A
Rezoning Application 2023-01
Rezoning project site highlighted in red below from PF to C-3 .
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Attachment 3 - Zoning Map
REZ No. 2023-01 - Quickway (formerly Moonglo)
- ~ '"'.":II: - -
Proposed Zoning District
LEGEND
D C-3 - Highway Service Commercial
N
( date of rezoning 4-15-2025) I
Formerly APN: 023-070-012 now Part of APN 023-070-15 and APN 023-070-016
STAFF REPORT
AGENDA ITEM: Consider Appointing Diego Castillo as Planning Commissioner to the Planning Commission as a Regular Member
MEETING DATE:
PREPARED BY: REVIEWED BY:
April 15, 2025
Martha Abeloe, Sr. Administrative Analyst-CD
Jose Antonio Ramirez, City Manager
RECOMMENDATION:
Staff recommends the City Councit
1. Adopt a Resolution appointing Diego Castillo to the Livingston Planning Commission as a Regular Member.
Apointees will serve a term expiring on December 31 . 2027.
BACKGROUND AND DISCUSSION:
On February 4, 2025, the City Council directed staff to bring back an item to the City Council for consideration to appoint Alternate Commissioner Diego Castillo as a Regular Member.
Below is a summary of the Planning Commission's current roster.
Commissioner Regular or Term Date of Status Alternate Expiration Vacancy Jose Flores Regular 12/31/2025 Filled Still Serving
Steve Bassi Regular 12/31/2026 Filled Still Serving
Renee Waite Mendonca Regular 12/31/2026 Filled Still Serving Jasneil Singh Regular 12/31/2028 Filled Still Serving
Japjeet Singh Uppal Regular 12131/2027 Vacant Resigned; now serving on City Council
Mohinder Kanda Alternate 12/31/2025 Not vacant Still Serving Diego Castillo Alternate 12/31/2027 No vacant Still Serving BACKGROUND:
In 1929, the Legislature of the State of California authorized cities and counties to create planning commissions. In 1965, it also required a "planning agency" in each jurisdiction. Currently, State law requires each planning commission to prepare a plan for the physical development of the community, to be adopted by the governing body of the city and county. California Government
Code Section 65101 governs the role of the creation of Planning Commissions in each jurisdiction.
Locally, Title 2 of the Livingston Municipal Code governs the Livingston Planning Commission. It states:
"LIVINGSTON MUNICIPAL CODE (LMC) Title 2-BOARDS AND COMMISSIONS 2-1-2: GENERAL RULES:
(C) Committee members shall be appointed by resolution of the city council. The city council may also appoint alternates to any committee, who shall participate in all committee meetings, and may vote in the absence of a regularly appointed committee member. In the case of an absence by a regularly appointed committee member, alternates shall fill in for the absent member based on their seniority." "LIVINGSTON MUNICIPAL CODE (LMC) Title 2-BOARDS AND COMMISSIONS LMC Sections 2-2-2: MEMBERSHIP AND TERMS OF OFFICE:
(A) Membership and compensation.
1. The Planning Commission shall consist of five members and two alternates appointed by majority vote of the City Council. The alternate members may participate, but may not vote on an item before the Planning Commission unless a Planning Commissioner is absent or is disqualified due to an expressed conflict of interest.
2. The members of the Planning Commission may be composed of qualified electors of the City and a maximum of one member may reside outside the city limits, as long as they reside within the boundaries of the Livingston Union School District. The composition of the Planning Commission shall be established by resolution of the City Council.
(B) Terms. Terms of office of the members of the Planning Commission are fora period of four years or until their successors are appointed and such terms are staggered with terms of one member of the Planning Commission expiring each year, except that every fourth year the terms of two members expire. Terms expire December 31 of each year.
(C) Chairperson and Vice Chairperson. The Planning Commission shall rotate the positions of Chair and Vice Chairperson among the appointed members.
Officers hold offices for one year, or until their successors are appointed. Terms expire on December 31 of each year.
(Ord. 637, passed 3-19-2019; Ord. 655, passed 6-4-2024
APPOINTMENT RECOMMENDATIONS:
The staff recommends appointing Diego Castillo as a Regular Member of the Planning Commission with the term set to expire on December 31, 2027. 2
ENVIRONMENTAL REVIEW:
This action qualifies for exemption under the California Environmental Quality Act (CEQA), Article 5, Section 15061 (b)(3) - Common Sense Exemption, as it is an administrative appointment and will not result in direct or indirect environmental changes.
FISCAL IMPACT:
None.
ATTACHMENTS:
1. Resolution No. __ , Appointing Diego Castillo to the Planning Commission as a Regular Member.
3
RESOLUTION 2025 -
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVINGSTON APPOINTING
DIEGO CASTILLO AS A COMMISSIONER OF THE CITY OF LIVINGSTON
PLANNING COMMISSION
WHEREAS, the City of Livingston Planning Commission (Commission) is governed by Title 2 of the Livingston Municipal Code; and
WHEREAS, the Commission is comprised of 5 members (Commissioner) and 2 Alternates, all of which are appointed by majority vote of the City Council (Council); and WHEREAS, terms of office for members of the Commission are for a period of four (4) years, or until their successors are appointed; and
WHEREAS, there is one vacancy on the Planning Commission - 1 Commissioner and O Alternates.
WHEREAS, Diego Castillo currently serves as an Alternate Member of the Livingston Planning Commission and is requesting to be considered as to serve on the Commission as a Regular Member; and
WHEREAS, the applicant does not reside in the City of Livingston, but resides within the boundaries of the Livingston Union School District; and WHEREAS, it is the intention and desire of the Council to appoint Diego Castillo to the Planning Commission as a Regular Commissioner; and
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LIVINGSTON DOES HEREBY RESOLVE, FIND, AND ORDER AS FOLLOWS:
1. Diego Castillo is appointed to serve on the City of Livingston Planning Commission as a Commissioner for the term provided by law; and
2. The term of this appointment is from January 1, 2025, through December 31, 2027.
3. The Resolution is effective immediately upon adoption.
I hereby certify that the foregoing Resolution No. 2025- _ 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 15s1 day of April 2025, by the vote recorded as follows:
AYES:
NOES:
ABSENT: ABSTAIN:
ATTEST:
Monica Cisneros, Deputy City Clerk
of City of Livingston
APPROVED AS TO LEGAL FORM
Roy C. Santos, City Attorney
2 Jose A. Moran, Mayor
of City of Livingston
STAFF REPORT
AGENDA ITEM: Consider Appointing Jatinder Mann as Alternate Planning Commissioner
MEETING DA TE: PREPARED BY: REVIEWED BY:
April 15, 2025
Martha Abeloe, Sr. Administrative Analyst~CD
Jose Antonio Ramirez, City Manager
RECOMMENDATION:
Staff recommends the City Council:
1. Adopt a Resolution appointing Jatinder Mann to the Planning Commission as a Planning Commission Alternate Member.
Appointee will serve a term expiring on December 31, 2027.
BACKGROUND AND DISCUSSION:
On February 4, 2025, the City Council directed staff to bring back an item to the City Council for consideration to appoint Alternate Commissioner Diego Castillo as a Regular Member and allowing a 30-day application for any interested residents to apply for the Planning Commission vacancy.
Staff advertised the vacancy and solicited applications. On March 17, 2025, the City of Livingston received one (1) application from Jatinder Mann. (refer to Attachment 1) Below is a summary of the Planning Commission's current roster.
Commissioner Regular or Term Date of Status Alternate Expiration Vacancv Jose Flores Regular 12/31/2025 Filled Still Serving
Steve Bassi Regular 12/31/2026 Filled Still Serving
Renee Waite Mendonca Regular 12/31/2026 Filled Still Serving Jasneil Singh Regular 12/31/2028 Filled Still Servina
Japjeet Singh Uppa/ Regular 12131/2027 Vacant Resigned; now serving on Citv Council
Mohinder Kanda Alternate 12/31/2025 Not vacant Still Serving Diego Castillo Alternate 12/31/2027 No vacant Still Serving
BACKGROUND:
In 1929, the Legislature of the State of California authorized cities and counties to create planning commissions. In 1965, it also required a "planning agency" in each jurisdiction. Currently, State law requires each planning commission to prepare a plan for the physical development of the community, to be adopted by the governing body of the city and county. California Government Code Section 65101 governs the role of the creation of Planning Commissions in each jurisdiction.
Locally, Title 2 of the Livingston Municipal Code governs the Livingston Planning Commission. It states:
''LIVINGSTON MUNICIPAL CODE (LMC) Title 2 - BOARDS AND COMMISSIONS 2-1-2: GENERAL RULES:
(C) Committee members shall be appointed by resolution of the city council. The city council may also appoint alternates to any committee, who shall participate in all committee meetings, and may vote in the absence of a regularly appointed committee member. In the case of an absence by a regularly appointed committee member, alternates shall fill in for the absent member based on their seniority." "LIVINGSTON MUNICIPAL CODE (LMC) Title 2 - BOARDS AND COMMISSIONS LMC Sections 2-2-2: MEMBERSHIP AND TERMS OF OFFICE:
(A) Membership and compensation.
1. The Planning Commission shall consist of five members and two alternates appointed by majority vote of the City Council. The alternate members may participate, but may not vote on an item before the Planning Commission unless a Planning Commissioner is absent or is disqualihed due to an expressed conffict of interest.
2. The members of the Planning Commission may be composed of qualified electors of the City and a maximum of one member may reside outside the city limits, as long as they reside within the boundaries of the Livingston Union School District. The composition of the Planning Commission shall be established by resolution of the City Council.
(B) Terms. Terms of office of the members of the Planning Commission are for a period of four years or until their successors are appointed and such terms are staggered with terms of one member of the Planning Commission expiring each year, except that every fourth year the terms of two members expire. Terms expire December 31 of each year.
(C) Chairperson and Vice Chairperson. The Planning Commission shall rotate the positions of Chair and Vice Chairperson among the appointed members.
Officers hold offices for one year, or until their successors are appointed. Terms expire on December 31 of each year.
(Ord. 637, passed 3-19-2019; Ord. 655, passed 6-4-2024
2
APPOINTMENT RECOMMENDATIONS:
The staff recommends Jatinder Mann as an Alternate Member with the term set to expire on December 31, 2027.
ENVIRONMENTAL REVIEW:
This action qualifies for exemption under the California Environmental Quality Act (CEQA), Article 5, Section 15061 (b)(3) - Common Sense Exemption, as it is an administrative appointment and will not result in direct or indirect environmental changes.
FISCAL IMPACT:
None.
ATTACHMENTS:
1. Jatinder Mann Commission Application
2. Resolution No. __ , Appointing Jatinder Mann to the Planning Commission as an Alternate Member.
3
Name
Jatinder Mann
City of Livingston
1416 C Street
Livingston, CA 95334
Live Within City Limits
X YesONo
Received
MAR 1 7 20?.5
City of Llvln~on
Planning Dup.-m·,,,,.,,,
Committee/Commission A licatioa
Address Committee/Commission Applying
For
Planning Commission
Occupation
Clinical Manager of Emergency Services - Mercy
Merced
Please describe your background and qualifications
I am committed to leveraging my skills, experience, and leadership to support lhe City of Livingston in its continued growth and development. As a past City Council member, I have gained valuable insight into the challenges and opportunities our city faces, as well as the importance of strategic planning in fostering susl8inable growth. This experience has deepened my understanding of city governance, policy development, and community engagement-making me well-prepared to contribute effectively to the Planning Commission.
Effective leadership must be morally driven, objective, transparent, and inclusive-ensuring that the voices and needs of our community are truly heard and recognized. My experience in high-pressure environments, such as emergency department leadership, has equipped me with the ability to remain calm, think critically, and manage complex situations efficiently. Additionally, my background has honed my time management skills and, most importantly, my ability to listen actively and attentively.
ff given the opportunity to serve on the Planning Commission, I will apply my City Council experience and leadership skills to help guide responsible development, infrastructure improvements, and policies that enhance the quality oflife for all Livingston residents. I am committed to serving with integrity, transparency, and respect for the needs of our community.
CITY OF LIVINGSTON
1416 "C" Street LIVINGSTON, CALIFORNIA 95334 PHONE: (209)394-8041 FAX: (209) 39~190 www,liYiogstoociw com
RESOLUTION 2025 -
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVINGSTON APPOINTING
JATINDER MANN AS AN AL TERNA TE TO THE CITY OF LIVINGSTON
PLANNING COMMISSION
WHEREAS, the City of Livingston Planning Commission (Commission) is governed by Title 2 of the Livingston Municipal Code; and
WHEREAS, the Commission is comprised of 5 members (Commissioner) and 2 Alternates all of which are appointed by majority vote of the City Council (Council); and WHEREAS, terms of office for members of the Commission are for a period of four (4) years, or until their successors are appointed; and
WHEREAS, there is one vacancy on the Planning Commission - 0 Commissioner and 1 Alternate.
WHEREAS, the City actively publicized at City Hall and on the City's website seeking citizens of the City to apply for the available Commission vacancies; and WHEREAS, the City received an application from Jatinder Mann requesting to be considered as nominees to serve on the Commission; and
WHEREAS, the applicant does reside in the City of Livingston; and WHEREAS, it is the intention and desire of the Council to appoint Jatinder Mann to the Planning Commission as an Alternate Commissioner; and
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LIVINGSTON DOES HEREBY RESOLVE, FIND AND ORDER AS FOLLOWS:
1. Jatinder Mann is appointed to serve on the City of Livingston Planning Commission as an Alternate Commissioner for the term provided by law; and
2. The term of this appointment is from January 1, 2025, through December 31, 2027.
3. The Resolution is effective immediately upon adoption.
I hereby certify that the foregoing Resolution No. 2025- _ is a full, true, and correct copy a resolution duly passed and adopted by the City Council of the City of Livingston at a regular meeting thereof duly held on the 15th day of April 2025, by the vote recorded as follows:
AYES:
NOES:
ABSENT: ABSTAIN:
ATTEST:
Monica Cisneros, Deputy City Clerk
of City of Livingston
APPROVED AS TO LEGAL FORM
Roy C. Santos, City Attorney
2 Jose A. Moran, Mayor
of City of Livingston
AGENDA ITEM:
MEETING DATE: PREPARED BY:
APPROVED By:
STAFF REPORT
ADOPT RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LIVINGSTON APPROVING THE CITY OF LIVINGSTON'S
PURCHASE OF A NEW POLICE PATROL CAR
April 15, 2025
Frederick Schiff, Police Chief
Jose Ramirez, Livingston City Manager
RECOMMENDATION:
Adopt Resolution No. 2025- _,Of the City Council of the City of Livingston approving the City of Livingston's purchase of a new police patrol car.
BACKGROUND:
The current Police Car to be replaced is unit #6, a 2016 Ford Explorer that has been in service for 9 years with approximately 136,140 "city" miles. The vehicle was designated for patrol and is retrofitted as such for transport of prisoners. The vehicle has achieved it's useful service life and is experiencing multiple mechanical failures. The Department of Public Works has deemed this vehicle to not be cost effective to repair or continue to maintain based on its time in service and present condition. This is consistent with practice in relation to the retirement of police vehicles.
The purchase of a new vehicle is requested to meet the need for everyday patrol and transporting of prisoners. The new vehicle could also be used for additional police department functions and use if needed.
DISCUSSION:
The proposed purchase vehicle is available under the Sourcewell Contract 091521 -NAF and a quote was obtained from National Auto Fleet Group for (1) new 2025 Ford Police Interceptor Utility Stock#WF 12133 for $63,670.87. The total expenditure with police modifications will be $87,836.57. A $20,000 reimbursement will be received from the San Jacquin Valley Air Pollution Control District based on an approved grant that the Livingston Police Department received.
FISCAL IMPACT
The money to purchase and retrofit the new vehicle was approved in the 2024/2025 Police Department's fiscal budget (Account#1100-102-7420), and to be off-set by $20,000 through the SJVAPC reimbursement grant.
lCWl274H ll
Ford Vehicle (National Auto Group) $63,670.87
Vehicle Graphics (Sign Works) $676.56
Camera Equipment (AXON) $3,153.90
Equipment Install (Steele Public Safety) $6,640.00
Police Upgrade (LEHR) $13,695.24
Total before grant $87,836.57
SJVAPCD Grant -$20,000.00
Total after Grant $67,836.57
ATTACHMENTS:
1. Resolution
2. AXON Camera quote
3. Steele Installation quote
4. LEHR Quote
5. LPD Graphics Quote
6. Sourcewell Quote
fCWl27453 l l 2
RESOLUTION NO. 2025-_
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVINGSTON APPROVING THE
CITY OF LIVINGSTON'S PURCHASE OF A NEW POLICE PATROL CAR WHEREAS, the City of Livingston Police Department maintains a fleet of vehicles that are necessary in the operation and function of the officer's public safety duties; and WHEREAS, the City of Livingston Police Department has determined a new 2025 Ford Interceptor must be purchased to replace an existing 2016 Ford Explorer which has exceeded its useful life and purpose; and
WHEREAS, the City of Livingston could purchase a new 2025 Ford Police Interceptor Utility HEV not to exceed Sixty-Three Thousand and Six Hundred Seventy Dollars and Eighty Seven Cents ($63,670.87).
WHEREAS, the Emergency Equipment (Safety Lighting/Communication/Graphics) for this vehicle must be purchased separately from LEHR, AXON, and Sign works for an amount of Seventeen Thousand Five Hundred and Twenty-Five Dollars and Seventy Cents ($17,525.70); and
WHEREAS, the equipment installation for this vehicle must be purchased separately from Steele Public Safety Systems for an amount of Six Thousand Six Hundred and Forty Dollars and no cents ($6,640.00); and
WHEREAS, the total cost for this vehicle, fully equipped, will be an amount not to exceed Eighty Seven Thousand and Eight Hundred thirty-Six Dollars and Fifty Seven Cents ($87,836.57); and
WHEREAS, the necessary funds for this purchase are available under the 2024/2025 Police Department Budget. with an expected grant reimbursement of Twenty Thousand Dollars ($20,000) after purchase.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Livingston hereby authorizes 1) the expenditure of $87,836.57 from the police department general fund budget for the purchase ($63,670.87) and outfitting/install ($24,165.70) of the vehicle proposed, and 2) authorize the City Manager to purchase the following vehicle from National Auto Fleet Group, in the total amount not to exceed $63,670.87.
I hereby certify that the foregoing Resolution No. 2025-_ 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 15th day of April 2025, by the vote recorded as follows:
AYES:
NOES:
ABSENT:
ABSTAIN:
By:----------- Jose A. Moran, Mayor
Of City of Livingston
Axon Enterprise, Inc.
17800 N 85th St.
Scottsdale, Arizona 85255
United States
VAT: 86-0741227
Domestic: (BOO) 978-2737
International: +1.800.978.2737
SHIP TO .. = t:."'-..!...,....., 1 BILL TO ~·~ .. ,. . ~~~ Livingston Police Depl • CA
1446 C St
Livingston.
CA
95334-1417
USA
Quote Summary
Program Length
TOTAL COST
ESTIMATED TOTAL W/ TAX
Livingston Police Dept • CA
1446 est
Livingston
CA
95334-1417
USA
Email:
60 Months
$15,274.20
$15,769.46
~
; o;..;"i,.:-......_,, '";: SALES REPRESENTATIVE
Adam Smith
Phone: 602-751-1798
EmaH: [email protected]
Fax: (480) 463-2201
Discount Summary
Average Savings Per Year
TOTAL SAVINGS
Q-674395,45726,651AS
ssued 03/1012025
Quote Expiration: 07/15/2025
Estimated Contract Start Date 10101/2025
Account Number: 112515
Payment T BfTllS: N30
Delivmy Method:
mrz iijii!JI'&- PRIMARY CONTACT
John Ramirez Phone: (209) 394-7916
Email: [email protected]
Fax: (209) 394-4358
$647.52
$3,237.60
Q-67 4895-45726.651AS
Payment Summary Date ~-,1 ,,,. - I
Sep 2025
Sep 2026
Sep 2027
Sep 2028
Sep 2029
Total . .1 ... _ -:='i:i'~ ■ ~! -i~Jt ~., _.
Page2
-. ... ,r _ wl • a c::::::::; Subtotal
$3,054.84
$3,054.84
$3,054.84
$3,054.84
$3,054.84
$15,274.20
Tax
$99.06
$99.06
$99.06
$99.06
$99.02
$495.26
Q-674895-45726.651AS
Total
$3,153.90
$3,153.90
$3,153.90
$3,153.90
$3,153.86
$15,769.46
Quote Unbundled Price:
Quote List Price:
Quote Subtotal:
Pricing
All deliverables are detailed in Delivery Schedules section lower in proposal Item Description Qty Term Unbundled UstPriee Net Price
Program
Fleet3A Fleet 3 Advanced 1 60 $308.53 $254.57 $254.57
Total -~ ~ ,Ji I- ~
~-
- --- C
Delivery Schedule
Hardware
Bundle ~ :.-. ~ ... -- .. -~ Item Description ... ~ QTY Fleet 3 Advanced 100989 AXON FLEET· CRAOLEPOINT R920-C7 A+5YR NETCLOUD 1 Fleet 3 Advanced 70112 AXON SIGNAL • VEHICLE 1
Fleet 3 Advanced 71200 AXON FLEET· AIRGAIN ANT· 5-IN-1 2L TE 2WIFI 1GNSS BL 1 Fleet 3 Advanced 72036 AXON FLEET 3 • STANDARD 2 CAMERA KIT 1 Fleet 3 Advanced 72040 AXON FLEET· TAP REFRESH 1 • 2 CAMERA KIT 1 Software
Bundle - Item Description ~ QTY
Fleet 3 Advanced 80400 AXON EVIDENCE • FLEET VEHICLE LICENSE 1 Fleet 3 Advanced 80401 AXON FLEET 3 -ALPR LICENSE· 1 CAMERA 1 Fleet 3 Advanced 80402 AXON FLEET· LICENSE· REAL-TIME LOCATION, ALERTS, & 1 UVESTREAM Fleet 3 Advanced 80410 AXON EVIDENCE - STORAGE - FLEET 1 CAMERA UNLIMITED 2 Services
Bundle ::::.:::::::.;: ·- 5 .... ~ lit:' Item Description ~ -; L Fleet 3 Advanced 100738 AXON FLEET 3 • SIM INSERTION • VZW 4FF Fleet 3 Advanced 73391 AXON FLEET 3 • DEPLOYMENT PER VEHICLE· NOT OVERSIZED Warranties
Bundle ~ ijL_. ~ r-r-, ,r.-
~ Item Description QTY
Fleet 3 Advanced 80379 AXON SIGNAL· EXT WARRANTY· SIGNAL UNIT 1 Fleet 3 Advanced 80495 AXON FLEET 3 • EXT WARRANTY • 2 CAMERA KIT 1 Page3
-
-
-
K
Subtotal -___,-,__,_,..
~ Tax
$15,274.20 $495.26
$15,274.20 ' _I; -.26
$18,511.80
$15,274.20
$15,274.20
~ Total
$15,769.46
] $15,769.46
Shipping Location Estimated Delivery Date
1 09/0112025
1 09/0112025
1 09,1)112025
1 09/01/2025
1 09/01/2030
Estimated Start Date Estimated End Date
10/0112025 09/3012030
10/0112025 09/3012030
10/0112025 09/3012030
10/0112025 09/3012030
C ....__ QT'( al
1 1
Estimated Start Date Estimated End Date
09/0112026 09/3012030
09/0112026 09/3012030
Q-674895-45726.651AS
Shipping Locations
- n · -~ .,___
Location Number :-::::1{!'. Street City .. ::r- ~ ...a.r-- State - Zip --- Country g __ ~;""!ii ~WWW- ., ~ 1446 C St Livings too CA 95334-1417 USA
Payment Details
Sep2025
Invoice Plan ~ Item ~ Description '.;pn p _ •• ....,, •-== Qty ::g Subtotal 'l=- Tax ~ Total Year 1 Fleel3A Fleet 3 Advanced , $3,054.84 $99.06 $3,153.90 Total u 9--::--- ~ ~->r:&z1 cc:.; :r _7 A?'if ~ $3,054.84 ..-......r $99.06 __. $3,153.90 ------' - Sep2026 c.-- Invoice Plan ~ Item ----~'-
~ ~ Description ~ ~ • a Dl.:_,,..,.Jlwww Qty -
~ Subtotal Tax - Total - - Year2 Fleel3A Fleet 3 Advanced 1 $3,054.84 $99.06 $3,153.90 Total ~
~ ~L-- ;;.: -et I -- ;:;:: $3,054.84 --
~ $99.06 ::s: $3,153.90
Sep 2027
Invoice Plan - ~ Item =-- - Description ~--- ·.a..-- - ---> .-= Qty ~ Subtotal _:::::g::- Tax - Total Year3 Ffeet3A Aeet 3 Advanced 1 $3,054.84 S99.06 $3,153.90 Total ~-.:..•~ ~-...-: ... • ~ - .... • -■-• .. ~"" ' $3,054.84 ~ $99.06 --- $3,153.90 Sep 2028
Invoice Plan ~ Item :::,--11111,d- Description ~- a:t'"• -~ ... ·~~ Qty =-- Subtotal - Tax ,-c::: Total --- ~--.......,....
Year4 Fleet3A Fleet 3 Advanced 1 $3,054.84 $99.06 $3,153.90 Total -~ J!;IJ -~ ... 4 .:=-".Jft:.."'"'l'!a rzr-=- ..d.-: $3,054.84 ~ $99.06 le::!:: $3,153.90 Sep2029
Invoice Plan -;-..-.. · Item :::?~~ Description I)~- .:1:~ Qty ?~ Subtotal e:1 Tax ~ Total Years Fleet3A Fleet 3 Advanced , $3,054.84 $99.02 $3,153.86 Total ....G---,,; .. :::::■ _,.............~-~ C 7 - "\.,-- $3,054.84 ~ $99.02 - $3,153.86 -~-- ~ Page4 Q-67 4895-45726.651AS
Tax is estimated based on rates applicable at date of quote and subject to change at time of invoicing. If a tax exemption certificate should be applied, please submit prior to invoicing.
Standard Terms and Conditions
Axon Enterprise Inc. Sales Terms and Conditions
Axon Master Services and Purchasing Agreement:
ACEIP:
This Quote is limited to and conditional upon your acceptance of the provisions set forth herein and Axon's Master Services and Purchasing Agreement {posted at https;//www.axon.com/sales-tj!rms-and-conditioos), as well as the attached Statement of Work {SOW} for Axon Fleet and/or Axon Interview Room purchase, if applicable. In the event you and Axon have entered into a prior agreement to govern all future purchases, that agreement shall govern to the extent it includes the products and services being purchased and does not conflict with the Axon Customer Experience Improvement Program Appendix as described below.
The Axon Customer Experience Improvement Program Appendix, which includes the sharing of de-identified segments of Agency Content with Axon to develop new products and improve your product experience (posted at www.axon.comflegal/sales-terms-and-conditions), is incorporated herein by reference. By signing below, you agree to the terms of the Axon Customer Experience Improvement Program.
Acceptance of Terms:
Any purchase order issued in response to this Quote is subject solely to the above referenced terms and conditions. By signing below, you represent that you are lawfully able to enter into contracts. If you are signing on behalf of an entity (including but not Jimijed to the company, municipality, or government agency for whom you work), you represent to Axon that you have legal authority to bind that entity. If you do not have this authority, please do not sign this Quote.
Pages Q-674895-45726.651AS
Signature Date Signed
3/10/2025
Page& Q-674895-45726.651AS
Steele Public Safety Systems
8546 Carmellla Ave
Dos Palos Ca 93620
Phone: 559-301 •3455
steeleueflt@gmall.~
-
Bill TO
City Of Livingston:
Livingston Police Department
1446 C St
Livingston Ca 95334
DESCRIPTION
Unit: 2025 Ford interceptor Build Breakdown
-Remove Interior: panels, carpel, all seats
-Build Wire harness to tie into ford harness
-wire siren & front grill lights
-Remove headliner, drill mounting hole in roof to mount antennas -Mount and run cable antennas for 2 way radio
INVOICE#
Quote
-------t1
I
-Mount and run cradle point antenna and wire cradle point 900, run cables to front of vehicle for laptop
-wire in 2 way radios, speakers, mies
-Install partition and rear partition and glass
-Install factory headliner, carpet and all panels
-tnstall Police front&rear seal covers I front &rear door covers/ Rear Window Guards
-lnstatl rear prisoner seat assembly and seatbelts
-Mount and wire gun lock system
-Install main console plates
-Install Computer Docking Station
-tnstall Whelen siren module and controller
-Install rear Cargo box & Emergency Equipment storage box -Install Axxon Camera system/wire to whelen module
-Install and seal roof light bar
-Remove front bumper and facial -Install push bumper and wire in whelen Hghts -Wire/Program wfg wag module
-Program whelen light and wecan system
Labor: 41 .5 @ $160/hr
Quote subject to change
Thank you for your business!
Payment Due upon Receipt
!NVOICE
DATE
03/14/25
- - •
AMOUNT
TOTAL $6,640.00
1iwo1ce reinpl.1te •~' 201-1 Vert~,,12 com
9240 Prototype Dr Reno, NV 89521-8987
Phone: 775-507-2460 Fa,c:
SeH
To:
Ship Via
City of Livingston
1416 C Street
Livingston, CA 95334
USA
Phone:209-394-8044
Tax ldent. Type
Vehicle Information:
Legal Entity
Ship
To:
Quote Number:
Document Date:
Terms:
Payment Method:
City Of Livingston
2238 WALNUT AVE
LIVINGSTON, CA 95334-1892 USA Phone:800-982-8468
Customer ID
Sales Person
PRICES ARE VALID FOR 30 DAYS FROM DATE OF QUOTE UNLESS OTHERWISE SPECIFIED Item No. Description Quantity
B82DEDE-LEHR Whelen, 54" Liberty II Duo WCX
PROMO
VTX609R Whelen, Vertex Super-LED Omni Directional Lighthead Red VTX6098 Whelen VerteK Super-LED Omni Direct1onal Lighthead Blue
PROMO PROMO
STPKT105 Whelen Lightbar Strap Kit, Fits 2020+ Utility
CV2V Whelen, Vehicle-To-Vehicle Sync Module
CEM16 Whelen Core WCX 16 Output hpansion Module
(399 Whelen Cencom Core WCX Remote Siren & Control Center CCTL7 Whelen Core WCX 21 Push-Buttons&. 4-Position Slide Control Head C399SP Whelen, SCANport KIT FOR C399 Available for Ford Super Duty 2023-2024, Chevrolet Silverado 1500 PPV 2022-2024, Ford Transit 2023-2024, Chevrolet Blazer EV 2023-2024, Chevrolet Tahoe 2024 C-VS-1210-INUT Havis, Mid-Height Angled Console, Fits 2020-25 Ford lntercl!ptor Utility C-MD-112 Havis 11" Slide Out Locking Swing Arm w/ Motion Adapter CUP2-1001 Havis 4" Internal Self-Adjusttng Double Cup Holder C·ARM-102 Havis, Side Mount Armrest 2. 75" Wide Pad C-EB40-CCS-1 P Havis 4" FP Fits Cencom CCSRN, CCSRNT A. MPC03 C·MCB Havis Mic Clip Bracket C•FP-1 Havis, 1" Filler Plate 2 C-FP-2 Havis, 2" Filler Plate 1 C-FP-6 Havis, 6" Filler Plate C-EB25-MMJ.1P Havis, 2.5" Face Plate, Fits Motorola Max Trac 3000 C-EB25-T81-1P Havis, 2.5" Face Plate, Fits Kenwood TK-6180, TK-7180, TK-7160, TK-8160 DS·PAN-1112 Havis, Docking Station For Panasonic TOUGHBOOK 33 2-ln-1 Laptop Sales Quote
Unit Price
2,335.00
83.95 83.95
74.7S
241.15
189.80
1,079.00
384.00
275.25
50.25 70.50
14.25 1,218.75
Page:
52639
3/20/2025
Net 30
50873
Steve Adair
Total Price
2,335.00
83.95 83.95
74,75
241.15
189.80
1,079.00
384.00
275.25
50.25 70.S0
14.25 1,218.75
9240 Prototype Dr Reno, NV 89521-8987
Phone: 775-507-2460 Fax:
Sf:11
To:
Ship Via
City of Livingston
1416 C Street
Livingston, CA 95 334
USA
Phone: 209·394-8044
Tax ldent. Type
Vehicle Information:
Legal Entity
Ship
To:
Quote Number:
Document Date:
Terms:
Payment Method:
City Of Livingston
2238 WALNUT AVE
LIVINGSTON, CA 95334-1892
USA
Phone: 800·982-8468
Customer ID
SalesPerson
PRICES ARE VALID FOR 30 DAYS FROM DATE OF QUOTE UNLESS OTHERWISE SPECIFIED Sales Quote
Page: 2
52639
3/20/2025
Net 30
50873
Steve Adair
Item No. Description Quantity Unit Price Total Price
BK20191TU20 PK 11261TU20TM
QK0S661TU2S
OKOI00ITU20
WK05141TU20H
TIC02481TU20
GK10301S1U
QK0491 ITU20
PWAT-32B•TW-SHKG-MCS
Freight will be prepaid and added.
Setina Parts Setina PB450L4 Lighted Push Bumper ION Trio R/8/W 20-24 Utility Setina, #10XL C Coated Poly Partition Tall 2020-2025 Pl UTILITY BOM Available
Setina, Replacement Seat & Coated Poly Partition PIU 2025+ Selina TPO Door Panels, Black. 2020+ Utility Selina, Window Barriers VS Steel Horiiontal 20 Utility Selina. Rear Cargo Osc-Bsc 2020-21 Utility Selina, Dual T-Rail Gun Mount W/1 Small Lock & 1 Universal XL Lock #2 Key Selina TPO Floor Pan. Fits 2020-25 Interceptor Utility Panorama, Panorama Shkg Antenna 1br900
Shipping Charges
Agency App,oval
I :·"•• .. ,re ____________ _
Amount Subject to Sales Tax
12362.10
Amount Exempt from Sales Tax
375.00
Sub-Total
Total Tax
CC Proc. Fee
Total:
919.20 895.20
1,319.20
263.20 263.20
1,647.20
415.20
223.20
315.90 37S.00
919.20 895.20
1,319.20
263.20 263.20
1,647.20
415.20
223.20
315.90 375.00
12,737.10
958.14
0.00 13,695.24
PLEASE READ: No returns without approval and an RMA# will be accepted All shortages. damage, or return claims must be made within 10 days of invoice date, NO EXCEPTIONS. A copy of the invoice and RMA paperwork must be shipped with returns. All return orders or cancellations are subject to a 25% restocking fee plus freight. Any change orders made 60 days prior to the installat[on date may be subject to a production delay and pricing changes. PRICES ARE SUBJECT TO CHANGE WITHOUT NOTICE.
www .... -tsw.com
209••••2727
4131 W. Slal9 Hwy 140 Atwatar, CA 95301
Estimate #187 4
Prepared for:
City of Livingston Police Dept.
Chief John Ramirez
1446 C St
Livingston, CA 95334
Phone: 209-3947-917 Fax:
Description:
Vehicle Graphics
Delivery:
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.. ooc.ats
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.,.p\H11Cl.e119'-'
....... ..,., ..... ,11
• Channel Lerter!.
_, E.Clnc Sign!'. .
n1r,t(/ll(Jf,./
Prepared by:
The Sign Works
03/10/2025
Salesperson: [email protected]
4938 W. State Hwy 140
Atwater, CA 95301
Phone: 383-2727 Fax: Please email
Production time for the following item(s) will be approximately 5 working days.
Quantity Description Each Amount
LPD Graphics Package $625.00 $625.00
TOTALS Subtotal:
Sales Tax:
Total:
Tenns:
This estimate good for 30 days.
By my signature below, I aulhorlre work. to begin and agree to pay above amount In full according to Iha tanns on this agrttmant Tax
Yes
$625.00
$51.56
$676.56
SIGNED: _______________ DATE: ______ AMT. PAIDTODAY: _____ _
3/14125, 3:20 PM
3/14/2025
Mr John Ramirez
Livingston PD
1446 C St.
Livingston, California, 95334
Dear John Ramirez,
Sell, service, and deliver letter
Nati~0!.~!0 ,~!!!~ !:!~~t Group
490 Auto Center Drive, Wataonvilla, CA 86076
(855) 289-8572 • (831) 480-8497 Fax
Fla etDNa tion al Au toF I aatG ro up.com
Quote ID: 31577
Order Cut Off Date: TBA
National Auto Fleet Group is pleased to quote the following vehicle(s) for your consideration.
One (1) New/Unused (2025 Ford Pollce Interceptor Utility (KBA) AWD, Stock Unit WF12133) and delivered to your specified location, each for
One Unit One Unit
(MSRP)
Contract Price $58,610.00 $58,310.00
Stock Unit WF12133
Tax (8.7500 %) Tire fee Transportation Total
$5,102.12
$8.75
$250.00
$63,670.87
- per the attached specifications.1 FM5K8AW7SGB71464.
This vehicle(s) is available under the Sourcewell Contract 091521-NAF. Please reference this Contract number on all purchase orders to National Auto Fleet Group. Payment terms are Net 20 days after receipt of vehicle.
Thank you in advance for your consideration. Should you have any questions, please do not hesitate to call.
Sincerely,
Jesse Cooper
Account Manager
Email: [email protected]
Office: (855) 289-6572
Fax: (831) 480-8497
CHEVR(l£f
Quoting Department
Account Manager
[email protected]
(855) 289-6572
@
TOYOTA
https:l/nalionalautofleetgroup.com/OrderRequest/SSDPrint/31577?ws=true&se=true&ssdType=Quicl<Quote GMC.
2/11
3/14/25, 3"20 PM Sell, service, and deliver letter
Purchase Order Instructions & Resources
In order to finalize your purchase 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 will 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.NAFGpartnetcom
[email protected]
.Elut@NationalAutoFleetG rou p.com
For general questions or assistance please contact our main office at:
1-855-289-6572
https://nationalautofleetgroup,com/OrderRequesl/SSDPrinl/31577?ws"lrve&se"true&ssdType=QuickQuote 3111
3/14/25, 3:20 PM Sell, service, and deliver letter
Vehicle Configuration Options
·ENGINE
Code Description
99W Engine: 3.3L V6 Direct-Injection Hybrid System, (STD)
TRANSMISSION
Code Description
44B Transmission: 10-Speed Automatic, (STD)
PRIMARY PAINT
Code Description
UM Agate Black
SEAT TYPE
Code Description
Charcoal Black, Unique HD Cloth Front Bucket Seats wNinyl Rear, -inc: reduced bolsters, 9W 6-way power track driver seat (fore/aft, up/down, tilt w/manual recline, 2-way manual lumbar), 8-way power track passenger seat w/2-way power recline and 2-way power lumbar and built-in steel intrusion plates in both driver/passenger seatbacks
AXLE RATIO
Code Description
-
3. 73 Axle Ratio, (STD)
ADDITIONAL EQUIPMENT
Code Description
76D Underbody Deflector Plate, -inc: Engine and transmission shield 16P Rear Bumper Step Pad
51V Dual Driver & Passenger LED Bulb Spot Lamps (Whelen) Front Headlamp Lighting Solution, -inc: LED low beam/high beam headlamp, wig-wag function and (2) red/blue/white LED side warning lights in each headlamp (factory 66A configured: driver's side white/red/passenger side white/blue), Wiring and LED lights included (in headlamps only; grille lights not included), Controller not included, Grille LED Lights, Siren & Speaker Pre-Wiring
668 Tail Lamp Lighting Solution, -inc: LED tail lamp wig-wag module (red/white - red brake lights and white reverse lights, LED lights only, Wiring and controller not included 59E Keyed Alike - 1435x
Ballistic Door-Panels (Level IV+), -inc: Driver and passenger front-doors, Tested and meets the requirements of NIJ standard 0108.01 Level IV: .30-06 M2 AP 166gr (7 .62 x 63 APM2 90G 10.Bg), Also designed to withstand special threat rounds: 7.62 x 54R LPS 9.65g and 7.62 x 51 mm M61 9.75g (.308 Winchester 150.5gr), In addition, Level IV+ includes all of the NIJ Level Ill and LAPD rounds listed in footnote 1
https:llnationalautofleetgroup.com/OrderRequesVSSDPrinV31577?ws• true&se"-true&ssdType=QuickQuote 4/11
3/14/25, 3:20 PM Sell, service, and delver letter
Rear-Door Controls Inoperable, -inc: Locks, handles and windows, Can manually remove 68G window or door disable plate w/special tool, Locks/windows operable from driver's door switches
SOR Noise Suppression Bonds (Ground Straps)
OPTION PACKAGE
Code Description
500A Order Code 500A
https:l/nationalautofleetgroup,com/OrderRequesVSSDPrlnV31577?ws=true&se=true&ssdType=QuickQuote 5111
3/14/25, 3:20 PM Sell, service, and deliver letter
2025 Fleet/Non-Retail Ford Police Interceptor Utility AWD
WINDOW STICKER
2025 Ford Police Interceptor Utility AWD
CODE
KBA
99W
448
UM
9W
76D
16P
51V
66A 66B
59E 90G
68G
SOR
500A
MODEL
2025 Ford Police Interceptor Utility AWD
OPTIONS
Engine: 3.3L V6 Direct-Injection Hybrid System, (STD)
Transmission: 10-Speed Automatic, (STD)
Agate Black
Charcoal Black, Unique HD Cloth Front Bucket Seats wMnyl Rear, -inc: reduced bolsters, 6-way power track driver seat (fore/aft, up/down, tilt w/manual recline, 2-way manual lumbar), 8-way power track passenger seat w/2-way power recline and 2-way power lumbar and built-in steel intrusion plates in both driver/passenger seatbacks
3.73 Axle Ratio, (STD)
Underbody Deflector Plate, -inc: Engine and transmission shield Rear Bumper Step Pad Dual Driver & Passenger LED Bulb Spot Lamps (Whelen) Front Headlamp Lighting Solution, -inc: LED low beam/high beam headlamp, wig-wag function and (2) red/blue/white LED side warning lights in each headlamp (factory configured: driver's side white/red/passenger side white/blue), Wiring and LED lights included (in headlamps only; grille lights not included), Controller not included, Grille LED Lights, Siren & Speaker Pre-Wiring Tail Lamp Lighting Solution, -inc: LED tail lamp wig-wag module (red/white - red brake lights and white reverse lights, LED lights only, Wiring and controller not included Keyed Alike - 1435x
Ballistic Door-Panels (Level IV+), -inc: Driver and passenger front-doors, Tested and meets the requirements of NIJ standard 0108.01 Level IV: .30-06 M2 AP 166gr (7.62 x 63 APM2 10.8g), Also designed to withstand special threat rounds: 7.62 x 54R LPS 9.65g and 7.62 x 51 mm M61 9.75g (.308 Winchester 150.Sgr), In addition, Level IV+ includes all of the NIJ Level Ill and LAPD rounds listed in footnote 1
Rear-Door Controls Inoperable, -inc: Locks, handles and windows, Can manually remove window or door disable plate w/special tool, Locks/windows operable from driver's door switches Noise Suppression Bonds (Ground Straps)
Order Code 500A
Please note selected options override standard equipment https;//nationalautolleetg roup.com/OrderRequesUSSDPrinU31577?ws=true&se=true&ssdType=QuickQuote MSRP
$49,515.00
$0.00
$0.00 $0.00 $0.00 $0.00
$340.00 $100.00 $670.00 $900.00 $430.00
$50.00
$4,830.00
$80.00
$100.00
$0.00
6111
3/14/25, 3:20 PM
Standard Equipment
MECHANICAL
Sell, service, and deliver letter
Engine: 3.3L V6 Direct-Injection Hybrid System -inc: (136-MPH top speed) (STD) Late availability.
Transmission: 10-Speed Automatic (STD)
3.73 Axle Ratio (STD)
ADDITIONAL EQUIPMENT
50-State Emissions System Flexible Fuel Vehicle (FFV) system is standard equipment for vehicles equipped with the 3.3L V6 Direct-Injection engine.
Transmission w/Driver Selectable Mode and Oil Cooler
Automatic Full-Time All-Wheel
Engine Oil Cooler
92-Amp/Hr 850CCA Maintenance-Free Battery
Hybrid Electric Motor 220 Amp Alternator
Class Ill Towing Equipment -inc: Hitch
Trailer Wiring Harness
Police/Fire
1670# Maximum Payload
GVWR: 6,840 lbs (3,103 kgs)
Gas-Pressurized Shock Absorbers
Front And Rear Anti-Roll Bars
Electric Power-Assist Steering
19 Gal. Fuel Tank
Dual Stainless Steel Exhaust Permanent Locking Hubs
Strut Front Suspension w/Coil Springs
Multi-Link Rear Suspension w/Coil Springs
Regenerative 4-Wheel Disc Brakes w/4-Wheel ABS, Front And Rear Vented Discs, Brake Assist and Hill Hold Control
Lithium Ion (Ii-Ion) Traction Battery 1.5 kWh Capacity
Wheels: 18" x 8" 5-Spoke Painted Black Steel -inc: polished stainless steel hub cover and center caps Tires: 255/60R18 AS BSW
Steel Spare Wheel
Full-Size Spare Tire Mounted Inside Under Cargo
Clearcoat Paint
Body-Colored Front Bumper w/Black Rub Strip/Fascia Accent and 1 Tow Hook Body-Colored Rear Bumper w/Black Rub Strip/Fascia Accent Body-Colored Bodyside Cladding and Black Wheel Well Trim '-- - -
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Black Side Windows Trim and Black Front Windshield Trim Black Door Handles Black Power Side Mirrors w/Convex Spotter and Manual Folding Fixed Rear Window w/Fixed Interval Wiper, Heated Wiper Park and Defroster Deep Tinted Glass
Speed Sensitive Variable Intermittent Wipers
Galvanized Steel/Aluminum Panels
Lip Spoiler Black Grille Liftgate Rear Cargo Access
Tailgate/Rear Door Lock Included w/Power Door Locks
Auto On/Off Projector Beam Led Low/High Beam Headlamps
LED Brakelights
Radio w/Seek-Scan and Speed Compensated Volume Control
Radio: AM/FM/MP3 Capable -inc: 100 watt siren/speaker prep kit, clock, 4 speakers, 1 USB port and 8" color LCD screen center-stack smart display, supports Android Auto and Apple CarPlay and fleet telematics modem Allows data to be provided to support Ford Pro telematics and data services via optional subscription, including but not limited to vehicle location, speed, idle time, fuel, vehicle diagnostics and maintenance alerts. Device enables optional telematics services through Ford or authorized providers via paid subscription. Subscribe at https://fordpro.com/en-us/telematics/ or call 1- 833-811-FORD (3673).
SYNC Phoenix Communication & Entertainment System -inc: hands-free voice command support compatible w/most Bluetooth connected mobile devices, 911 Assist, VHR, SYNC Services, Applink, Bluetooth, steering wheel controls, USB port and auxiliary input jack Integrated Roof Antenna
1 LCD Monitor In The Front
8-Way Driver Seat
Passenger Seat
35-30-35 Folding Split-Bench Front Facing Fold Forward Seatback Rear Seat Manual Tilt/Telescoping Steering Column
Gauges -inc: Speedometer, Odometer, Engine Coolant Temp, Tachometer, Engine Hour Meter, Traction Battery Level, Trip Odometer and Trip Computer Power Rear Windows and Fixed 3rd Row Windows Remote Keyless Entry Remote Releases -Inc: Power Cargo Access Cruise Control w/Steering Wheel Controls
Dual Zone Front Automatic Air Conditioning
RearHVAC HVAC -inc: Underseat Ducts
Locking Glove Box
Driver Foot Rest
Unique HD Cloth Front Bucket Seats wNinyl Rear -inc: reduced bolsters, 6-way power track driver seat (fore/aft, up/down, tilt w/manual recline, 2-way manual lumbar), 8-way power track passenger seat w/2- https:/lnatlona1autofleetgroup.com/OrderRequesVSSDPrinV31577?ws=true&se=true&ssdType=QulckQuote 9/11
3114/25, 3:20 PM Sell, service, and deliver letter
way power recline and 2-way power lumbar and built-in steel intrusion plates in both driver/passenger seatbacks
Interior Trim -inc: Metal-Look Instrument Panel Insert, Metal-Look Door Panel Insert and Metal-Look Interior Accents
Full Cloth Headliner
Urethane Gear Shifter Material
Day-Night Rearview Mirror Driver And Passenger Visor Vanity Mirrors Mini Overhead Console w/Storage and 2 12V DC Power Outlets Front And Rear Map Lights
Fade-To-Off Interior Lighting Full Vinyl/Rubber Floor Covering Carpet Floor Trim Cargo Features -inc: Cargo Tray/Organizer Cargo Space Lights
Fleet Telematics Modem Tracker System
Dashboard Storage, Driver And Passenger Door Bins
Power 1st Row Windows w/Driver And Passenger 1-Touch Up/Down Delayed Accessory Power Power Door Locks
Driver Information Center
Redundant Digital Speedometer
Trip Computer
Digital/Analog Appearance
Seats wNinyl Back Material
Manual Adjustable Front Head Restraints and Manual Adjustable Rear Head Restraints Perimeter Alarm
2 12V DC Power Outlets
Air Filtration
Electronic Stability Control (ESC) And Roll Stability Control (RSC) ABS And Driveline Traction Control
Side Impact Beams
Dual Stage Driver And Passenger Seat-Mounted Side Airbags Reverse Sensing System Rear Parking Sensors
BUS (Blind Spot Information System) Blind Spot
Pre-Collision Assist with Pedestrian Detection
Rear Cross-Traffic Braking
Collision Mitigation-Front
Tire Specific Low Tire Pressure Warning
Dual Stage Driver And Passenger Front Airbags
Curtain 1st And 2nd Row Airbags
hltps:/lnationalautofleetgroup.com/OrderRequesVSSDPrinV31577?ws"lrue&se=true&ssdType=QuickQuote 10/11
3/14/25, 3:20 PM Sell, service, and deliver letter
Airbag Occupancy Sensor
Passenger Knee Airbag
Rear Child Safety Locks
Outboard Front Lap And Shoulder Safety Belts -inc: Rear Center 3 Point, Height Adjusters and Pretensioners
Back-Up Camera w/Washer
hltps:/lnationalautofleetgroup.com/OrderRequest/SSDPrint/31577?ws=true&se=true&ssdType=QuickQuote 11111
STAFF REPORT
AGENDA ITEM: Adopt Resolution Approving the Purchase of New Servers and Network Switches for the Police Department and City Hall and Authorizing the City Manager to Issue a Purchase Order to MidValley IT to not exceed $82,375.26
MEETING DATE: April 15, 2025
PREPARED BY: Happy Bains, Finance Director/Assistant City Manager REVIEWD BY: Jos Antonio Ramirez, City Manager
RECOMMENDATION
Staff recommends that the City Council adopt a Resolution approving the purchase new servers and network switches for the Police Department and City Hall and authorize the City Manager to Issue a Purchase Order to MidValley IT to not exceed $82,375.26.
BACKGROUND & DISCUSSION
Police Department Server Replacement Project
The two servers currently in use at the Police Department are 9 years old, significantly exceeding the recommended replacement cycle of 5 years. These servers are nearing critical storage capacity and upgrading them would be more cost-effective if invested into a new server altogether. The goal is to consolidate the 2 current servers into a single server, not only reducing capital expenditures but also ensuring that we're not burdened with the escalating costs of frequent replacements every 5 years.
City Hall Server Replacement Project
The current server at City Hall is now 9 years old, well past its recommended 5-year replacement cycle. This places the city at serious risk, as the hardware has reached its end-oflife stage. As it approaches the point where repairs become more complex and costly, the need for a replacement becomes urgent to avoid potential system failures and costly downtime.
Network Switches Replacement Project
The city's network infrastructure is operating with switches that are over 12 years old. These devices far exceed the recommended 7-8-year replacement cycle, leaving the city's and Police Department's networks vulnerable to significant downtime. The aging infrastructure, especially at Police Department, jeopardizes critical services like 911 response and dispatching, amplifying the risk of service interruptions that could have severe consequences for public safety.
The city requested quotes from three separate companies and received the following quotes for each project, prices do not include taxes and labor cost:
MidValley IT CDW-G Insight
Police Department Server $30,988.06 $35,529.79 $36,551.82 City Hall Server $32,259.38 $37,329.28 $38,939.82
Network Switches $19,127.82 $20,787.87 $19,383.32
Total $82,375.26 $93,646.94 $94,874.96
STAFF REPORT
FISCAL IMPACT
The cost for these projects has been budgeted in the current fiscal year 2024/2025.Funding for these projects will come from the Municipal Facilities Impact (2002-700-7445).
ATTACHMENTS
1. Resolution
2. MidValley IT Quotes
3. CDW-G Quotes
4. Insight Quotes
RESOLUTION NO. 2025-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVINGSTON
APPROVING THE PURCHASE OF NEW SERVERS AND NETWORK SWITCHES
FOR THE POLICE DEPARTMENT AND CITY HALL AND AUTHORIZING THE CITY
MANAGER TO ISSUE A PURCHASE ORDER TO MIDVALLEY TO NOT EXCEED $82,375.26.
WHEREAS, the City's network infrastructure including Police Department's and City Hall's Server's and Switches have passed its useful life and are now deemed obsolete; and WHEREAS, two servers currently in use at the Police Department are 9 years old, significantly exceeding the recommended replacement cycle of 5 years; and WHEREAS, these servers are nearing critical storage capacity and upgrading them would be more cost-effective if invested into a new server; and WHEREAS, current server at City Hall is now 9 years old, well past its recommended 5- year replacement cycle; and
WHEREAS, this places the city at serious risk, as the hardware has reached its end-oflife stage; and WHEREAS, the city's network infrastructure is operating with switches that are over 12 years old; and
WHEREAS, these devices far exceed the recommended 7-8-year replacement cycle, leaving the city's and Police Department's networks vulnerable to significant downtime; and
WHEREAS, the aging infrastructure, especially at Police Department, jeopardizes critical services like 911 response and dispatching, amplifying the risk of service interruptions that could have severe consequences for public safety; and
WHEREAS, a total of 3 quotes were received from MidValley IT, CDW-G and Insight. The quotes is listed below; and
MidValley IT CDW-G Insight
Police Department server $30,988.06 $35,529.79 $36,551.82 City Hall Server $32,259.38 $37,329.28 $38,939.82
Network Switches $19,127.82 $20,787.87 $19,383.32
Total $82,375.26 $93,646.94 $94,874.96
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LIVINGSTON, THAT:
1. The above recitals are true and correct.
2. The City Manager of the City of Livingston is authorized to execute a purchase order to MidValley IT to not exceed $82,375.26.
3. The cost for these projects has been budgeted in the current fiscal year 2024/2025.Funding for these projects will come from the Municipal Facilities Impact (2002-700-7445).
4. This resolution is effective immediately upon adoption.
Passed and adopted this 15th day of April 2025, by the following vote:
AYES:
NOES:
ABSTAIN: ABSENT:
ATTEST:
Monica Cisneros, Deputy City Clerk
of the City of Livingston
APPROVED AS TO LEGAL FORM
Roy C. Santos, City Attorney
By: ___________ _
Jose A Moran, Mayor
of the City of Livingston
2
MID VALLEY IT QUOTE
3305 G Street
Merced, CA 95348
P: 800•931•2043
F: 877-834-1320
W: www.mldvalleylt.com
Number Date
MVQQ7897
Mar 6, 2024
~-
---------------
--~-
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·
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·
__
• ·~
_
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__ .=_ ______ -___ J
City of Livingston
1416 CS
City of Livingston
1416 CS
Livingston, CA 95334 Livingston, CA 95334
Phone Fax
2 3
4 5
6 7
8 9
10 11
12 3
2 6
1 1
1 1
Phone Fax
HPE ProLiant DL360 Gen11 1U Rack Server· 1 x Intel Xeon Gold 5416S 2 GHz • 32 GB RAM - Serial ATA Controller - Intel C741 Chip- 2 Processor Support - 8 TB RAM Support- 0, 1, 5, 10 RAID Levels - Up to 16 MB Graphic Card- 10 Gigabit Ethernet - 8 x SFF Bay(s) - Hot swappable Bays - 1 x 800 W HPE 32GB DDR5 SDRAM Memory Module - For Server, Rack Server, Blade Server - 32 GB (1 x 32GB) - DDRS-4800/PCS-38400 DDR5 SDRAM - 4800 MHz Dual-rank Memory • 1.10 V - Registered - 288-pin - DIMM Microsoft Windows Server 2025 Standard Edition 64-bit - License - 16 Core - OEM - Available via DVD-ROM - PC
HPE Microsoft Windows Server 2025 - License To Use (L TU) - 50 User HPE 1.92 TB Solid State Drive - 2.5" Internal - SAS (24Gb/s SAS) - Read lntensiw - Server, Storage System Device Supported-1
HPE Battery - For RAID Controller - Battery Rechargeable HPE ProLiant DL360 Gen11 Storage Controller Enablement Cable Kit HPE MR408i-o Gen11 8 lntemal Lanes/4GB Cache SPDM OCP Storage Controller- Serial ATA/600, 12Gb/s SAS· PCI Express 4.0 xB - RAID Supported • 0, 1, 5, 6, 10, 50, 60 RAIO Level -1x8 LP SlimSAS • 1 Total SAS Port(s)- Linux, PC - 4 GB Flash Backed Cache
HPE ProLiant DL360 Gen11 CPU1 to OCP2 x8 Enablement Kit HPE ProLiant DL360 Gen11 OROC Tri-Mode Cable Kit HPE Tech Care Basic - 5 Year - Service - Technical Build Server and virtual machines /migrate User Data Upgrade Virtual Machines to Server 2022 $3,756.44 $3,756.44
$580.74 $1,742.22
$1,082.29 $1,082.29 $3,327.88 $6,655.76
$2,638.18 $15,829.08
$170.81 $170.81
$25.28 $25.28
$738.20 $738.20
$79.82 $79.82
$466.30 $466.30
$1,713.18 $1,713.18 $8,500.00 $8,500.00
Continued On Next Page ...
I approve this quotation and authorize Mid Valley IT to artier these products on my behalf.
On on:lers of more than $1,000 all hardware and software must be prepaid prior to ordering.
Authorized Signer:. _ _ ___________ Date:. _ ____ ____ _ _ _ _
1 of 2
Please contact me if I can be of further assistance. SubTotal Tax
Shipping
Total
I approve this quotation and authorize Mid Valley IT to order these products on my behalf.
On orders of more than $1,000 all hardware and software must be prepaid prior to ordering.
Authorized Signer .. · ______________ Date; _________ ____ _ $40,759.38
$2,500.10
$0.00
$43,259.48
2 of2
MID VALLEY IT QUOTE
330S G Street
Merced, CA 9S348
P: 800-931-2043
Number MVQQ7896 Date Mar 25, 2025
F: 877-834-1320
W: www.mldvalleylt.com
City of Livingston
Accounts Payable
1416 CST
City of Livingston
Accounts Payable
1416 CST
LIVINGSTON, CA 95334-1417
USA
LIVINGSTON, CA 95334-1417
USA
Phone 209-394-8041
Fax
Phone 209-394-8041
Fax
2 3
4 5
6 7
8 9
10 11
12 3
2 6
HPE Proliant DL360 Gen11 1U Rack Server - 1 x Intel Xeon Gold 5416S 2 GHz - 32 GB RAM- Serial ATA Controller - Intel C741 Chip- 2 Processor Support - 8 TB RAM Support - 0, 1, 5. 10 RAID Levels - Up to 16 MB Graphic Card - 10 Gigabit Ethernet - 8 x SFF Bay(s) • Hot swappable Bays - 1 x 800 W HPE 32GB DDR5 SDRAM Memory Module - For Server, Rack Server, Blade Server - 32 GB (1 x 32GB) - DDRS-4800/PCS-38400 DDR5 SCRAM - 4800 MHz Dual-rank Memory - 1.10 V - Registered - 288-pin - DIMM Microsoft Windows Server 2025 Standard Edition 64-bit - License - 16 Core - OEM - Available via DVD-ROM · PC
HPE Microsoft Windows Server 2025 - License To Use (L TU) - 50 User HPE 1.92 TB Solid State Drive· 2.5" Internal - SAS (24Gb/s SAS) - Read Intensive - Server, Storage System Device Supported- 1 DWPD HPE Battery - For RAID Controller - Battery Rechargeable HPE Proliant DL360 Gen11 Storage Controller Enablement Cable Kit HPE MR408i-o Gen11 8 Internal Lanes/4GB Cache SPDM OCP Storage Controller - Serial ATA/600, 12Gb/s SAS - PCI Express 4.0 x8 - RAID Supported - 0, 1, 5, 6, 10, 50, 60 RAID Level - 1x8 LP SlimSAS -1 Total SAS Port(s) • Linux, PC - 4 GB Flash Backed Cache
HPE Proliant DL360 Gen11 CPU1 to OCP2 x8 Enablement Kit HPE Proliant DL360 Gen11 OROC Tri-Mode Cable Kit HPE Tech Care Basic - 5 Year - Service - Technical Build Server and virtual machines /migrate User Data Upgrade Virtual Machines to Server 2022 $4,507.72
$593.29
$1,082.29 $3,327.88 $2,638.18
$122.98
$28.28
$903.56
$89.30
$521.63
$1,713.18 $8,500.00
--------
Please contact me if I can be of further assistance. SubTotal Tax
Shipping
Total
I approve this quotation and authorize Mid Valley IT to order these products on my behalf.
On orders of more than $1,000 all hardware and software must be prepaid prior to ordering.
Authorized Slgner: _____________ D.ate: ____________ _
Proposition 65 Wamlng for California Consumers
$4,507.72 $1,779.87 $2,164.58 $3,327.88
$15,829.08
$122.98
$28.28
$903.56
$89.30
$521.63
$1,713.18
$8,500.00
$39,488.06
$2,401.57
$0.00
$41,889.63
WARNING: This product can e)(J)ose you to chemicals including Lead, which is known to the Slate of California to cause cancer and birth defeds or other reproductive harm. For more information go to WNW P65Wemings ca goy Page 1 of 1 1 of 1
1 MID VALLEY IT QUOTE
HOS G Street
Merced, CA 9S348 P: 800-931-2043
Number MVQQ7896 Date Mar 25, 2025
F: 877-834-1320
W: www.mldYllleylt.com
City of Livingston
Accounts Payable
1416 CST
City of Livingston
Accounts Payable
1416 CST
LIVINGSTON, CA 95334-1417
USA
LIVINGSTON, CA 95334-1417
USA
Phone 209-394-8041 Fax
Phone 209-394-8041 Fax
2 3
4 5
6 7
8 9
10 11
12 3
2 6
HPE Proliant DL360 Gen111U Rack Server-1 x Intel Xeon Gold 5416S 2 GHz - 32 GB RAM - Serial ATA Controller- Intel C741 Chip• 2 Processor Support- 8 TB RAM Support- 0, 1, 5, 10 RAID Levels - Up to 16 MB Graphic Card -10 Gigabit Ethernet • 8 x SFF Bay(s) - Hot Swappable Bays - 1 x 800 W HPE 32GB DDR5 SDRAM Memory Module - For Server, Rack Server, Blade Server - 32 GB (1 x 32GB) - DDR5-4800/PC5-38400 DDR5 SDRAM - 4800 MHz Dual-rank Memory - 1.10 V - Registered - 288-pin - DIMM Microsoft Windows Server 2025 Standard Edition 64-bit- License - 16 Core - OEM • Available via DVD-ROM - PC
HPE Microsoft Windows Server 2025 - License To Use (L TU) - 50 User HPE 1.92 TB Solid State Drive - 2.5" Internal • SAS (24Gb/s SAS) - Read Intensive - Server, Storage System Device Supported - 1 DWPD HPE Battery - For RAID Controller - Battery Rechargeable HPE Proliant DL360 Gen11 Storage Controller Enablement Cable Kit HPE MR408i-o Gen11 8 lntemal Lanes/4GB Cache SPDM OCP Storage Controller - Serial ATA/600, 12Gb/s SAS - PCI Express 4.0 x8 - RAID Supported • 0, 1, 5, 6, 10, 50, 60 RAID Level - 1x8 LP SlimSAS - 1 Total SAS Port(s)- Linux, PC - 4 GB Flash Backed Cache
HPE Proliant DL360 Gen11 CPU1 to OCP2 x8 Enablement Kit HPE Proliant DL360 Gen11 OROC Tri-Mode Cable Kit HPE Tech Care Basic - 5 Year- Service - Technical
Build Server and virtual machines /migrate User Data
Upgrade Virtual Machines to Server 2022
$4,507.72
$593.29
$1,082.29 $3,327.88 $2,638.18
$122.98
$28.28
$903.56
$89.30
$521.63
$1,713.18
$8,500.00
Please contact me if I can be of further assistance. SubTotal Tax
Shipping
Total
I approve this quotation and authorize Mid Valley IT to order these products on my behalf.
On orders of more than S1, 000 all hardware and software must be prepaid prior to ordering.
Authorized Signer: _______________ Date: ____________ _ Proposition 65 Warning for California Consumers
$4,507.72 $1,779.87
$2,164.58
$3,327.88
$15,829.08
$122.98
$28.28
$903.56
$89.30
$521.63
$1,713.18 $8,500.00
$39,488.06
$2,401.57
$0.00
$41,889.63
WARNING: This product can expose you to chemicals indudlng Lead, which Is known to the State of California to cause cancer and birth defeds or other reproductive hann. For more information go to www.P65Wemings,ca,goy, Page 1 of 1 1 of 1
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AGENDA ITEM:
MEETING DA TE:
PREPARED BY:
REVIEWED BY:
STAFF REPORT
2025 July Festival Direction
April 15, 2025
Jacquelyn Benoit, Recreation Superintendent
Jose A. Ramirez, City Manager
RECOMMENDATION:
e
Staff recommend the council provide directions for the type of July Festival they want to hold.
Staff would like council to recommend on a two or three-year decision on this event so contracts, budgets and coordination can be made in a timely manner.
BACKGROUND:
The July Festival has been an event held and paid for by the city for several decades. The size of the event varied depending on the funding available and if fireworks could be obtained. In 2023 Recreation Superintendent Benoit was able to get a 3-year commitment for a lower level but impactful show. 2025 will be the third year on this contract.
For many years the festival has been directed and managed by a group of volunteers led by Julio Valadez. He has been able to provide a level of event that given the workload the Recreation Department cannot provide. The festival has had typically a 3-day event to include a carnival, food and merchandise vendors, beer garden and live entertainment.
DISCUSSION:
The City Council has the discretion to set the size and impact of this event. Staff would like the council to understand as Recreation Programs grow the responsibilities for a 2 full-time-person department is very maxed out. The only department assistance would be option #1. Staff has listed several options for the City Council consideration and council is also open to make other suggestions.:
1. A one-day event on the 41h of July includes a fireworks show, a beer garden, 2 bands and a DJ. Organized and run by a volunteer group or recreation department.
2. A three-day event was held in the past with volunteer coordination or higher a paid event coordinator.
3. No event.
FISCAL IMPACT:
To be Determined based on council direction.
ATTACHMENTS:
None
DRAFT
CITY OF LIVINGSTON, CALIFORNIA
REQUEST FOR PROPOSALS FOR CITY ATTORNEY SERVICES
Please Submit Proposals to:
Monica Cisneros
Deputy City Clerk
City of Livingston
[email protected]
Deadline for Submittal of Proposals:
BEFORE
5:00 p.m. , 2025
City of Livingston
RFP for City Attorney Services
BID INFORMATION
Title:
Contact:
Phone:
Email:
City Attorney Services
Monica Cisneros, Deputy City Clerk
(209) 394-8041
[email protected]
TIMELINE FOR SUBMISSION AND EVALUATION
___ , 2025 ___ , 2025
__ ...,12025
___ , 2025 ___ , 2025
Release of RFP
Deadline for Submission of Questions
Proposals due by 5:00 p.m.
Selected Firm Notified
Contract Awarded by City Council (tentative)
SUBMISSION INSTRUCTIONS
Submit Proposals To:
Format:
Deadline:
City of Livingston
Monica Cisneros, Deputy City Clerk
1416 C Street
Livingston, CA 95334
One (1) electronic copy (PDF) and six (6) printed hard
copies
_____ , 2025 at 5 :00
Page2of17
City of Livingston
RFP for City Attorney Services
Table of Contents
I. INTRODUCTION .......................................................................................................... 5 A. Purpose ........................................................................................................................ 5 B. Background .................................................................................................................. 5
11. PROPOSED SELECTION SCHEDULE ...................................................................... 5 A. Submittals Process ...................................................................................................... 5 B. Inquires ......................................................................................................................... 7 Scope of Services to be Provided as General Counsel ............................................ 7 Scope of Special Legal Services to be Provided as Special Counsel ...................... 9 Ill.
IV.
v. Proposal Form and Content ...................................................................................... I A. Submittal Outside Cover Title ................................................................................ 1 B. Cover Letter .............................................................................................................. I C. Table of Contents ...................................................................................................... I D. Summary .................................................................................................................... I E. Statement of Understanding .................................................................................... I F. Qualifications of the firm and. if applicable. the attorneys. including: .................. I I G. Approach to Legal Services .................................................................................... 12 H. Proposed Attorney(s) ............................................................................................... 13 I. References and Potential Conflicts of Interest ........................................................ 14 J. Compensation and Reimbursement ......................................................................... 14 K. Additional Information ............................................................................................. 15 VI. Review and Selection Process ................................................................................... 15 A. Process ....................................................................................................................... I S B. Evaluation Criteria .................................................................................................... 15 VII. Terms and Conditions ............................................................................ 16 A. Proposal Preparation Costs ..................................................................................... 16 B. Reservation of Rights ................................................................................................ 16 C. Acceptance of Conditions ........................................................................................ 17 D. Proposal Inclusions .................................................................................................... 18 E. Withdrawal of Proposal Before Closing .................................................................. 18 F. Proposal Submittal .................................................................................................... 18 G. Contract Execution ................................................................................................... 18 H. Professional Licensing ............................................................................................... 18 3
City of Livingston
RFP for City Attorney Services
I. Insurance Requirement .............................................................................................. 18 J. Public Record .............................................................................................................. 19 K. Equal Opportunity ..................................................................................................... 19 L. Independent Contractor ............................................................................................. 19 M. Conflict of Interest .................................................................................................... 19 N. Non-Collusion Affidavit ............................................................................................ 20 4
City of Livingston
RFP for City Attorney Services
I. INTRODUCTION
A. Purpose
The City of Livingston invites interested firms and attorneys to submit an electronic proposal(s) to provide General and Special Counsel Services as identified in the RFP. Law Firms and Individual Attorneys are invited to provide a proposal for full legal services, inclusive of all general and special counsel services, for general counsel services and particular counsel services only, or one or more special counsel services. The proposal must clearly identify which of the options has been selected by the proposer.
B. Background
The City of Livingston is located east of San Jose and at the heart of the Central Valley in Merced County; and services an area of 3. 7 square miles with a population of approximately 14,000.
The City of Livingston was incorporated 1922 as a general law city which operates under a Council-Manager form of government. The city government provides a full range of municipal services either directly or through contracts. These include public safety, community development, culture and leisure, streets, water, sewer and general administration services. The City also provides sewer service to the residents. Solid waste services are provided through a franchise arrangement with a local refuse service.
II. PROPOSED SELECTION SCHEDULE
The following is an estimated schedule. The City reserves the right to modify any of the dates in the following proposed schedule as deemed necessary. • RFP Distributed:
• Proposal Submittals Deadline:
• Review Period: • City Council Interview with Finalists:
• Award of Contract:
A. Submittals Process
Proposals must be received by the City Clerk's Office by the date and time listed below.
The City of Livingston reserves the right to reject any or all proposals submitted.
Any proposal found ineligible or incomplete shall not be considered for selection.
Proposers assume full responsibility for having their proposal emailed at the proper 5
City of Livingston
RFP for City Attorney Services
email address and no later than the scheduled dosing time.
Proposals will not be received after the closing date and time indicated below:
Proposal Labeling: REQUEST FOR PROPOSAL FOR CITY ATTORNEY SERVICES Submittals Closing: at 5:00 p.m. (Proposals must be received in our office by the stated deadline.
Email Address: [email protected]
Number of Copies: One (1) electronic copy (PDF) and six (6) printed hard copies The Proposer is solely responsible for ensuring its proposal is received by the City in accordance with all proposal requirements. The City shall not be responsible for any delays in transmission errors or mistaken electronic delivery.
The City reserves the right to postpone the submittal deadline and opening of proposals any time before the date and time announced in the Request for Proposals or subsequent addenda. The City may also cancel this solicitation at any time.
Proposals will not be opened publicly and the City will endeavor to keep the proposals confidential until a preferred service provider is identified by the City Council for final consideration. The original copy of each proposal will be retained and will become public record after the award of a contract unless the proposal or specific parts of the proposal can be shown to be exempt by law.
The City reserves the right to reject any or all proposals, to request additional information concerning any proposal for purposes of clarification, to accept or negotiate any modification to any proposal following the deadline for receipt of all proposals, and to waive any irregularities if such would serve the best interests of the City as determined by the City Council. The City may modify, clarify, or interpret the RFP by sending an addendum to each firm or attorney that originally received the RFP. Any such addendum shall become part of the RFP and of any contract awarded. The City is not responsible for any other explanation or interpretation.
The Proposer may make modifications to a proposal already submitted to the City, but must submit a written request to withdraw its proposal to make the modifications. It is the responsibility of the Proposer to ensure that modified proposals are resubmitted before the submittal deadline and in accordance with alt proposal requirements. 6
City of Livingston
RFP for City Attorney Services
B. Inquires
Submittal questions about the RFP and City's current legal services will be accepted until 5:00 PM on Friday April 21, 2023. Responses to all questions will be confidentially emailed to all firms and attorneys who sent an RFP or others who have responded to the RFP as of the date any such questions are received. Written questions are to be submitted to Monica Cisneros, Deputy City Clerk, at [email protected].
Ill. Scope of Services to be Provided as General Counsel The City requires a firm with prior experience as General Counsel to be responsible for all facets of the general types of legal issues that might arise for a General Counsel. The General Counsel will be expected to keep current in all aspects of law relevant to a California city and provide counsel and support for the City Council and city staff in the areas of legal compliance, ethics, liability, and risk avoidance. The following items are specifically required and are presented as a list of duties and scope of work.
All tasks assigned to the City Attorney shall be completed within 30 days from the date of assignment. If the 30-day timeline is not doable for the project assigned, the City Attorney will inform the City Manager and City Council immediately and provide an update on when the assignment will be completed. Agenda review/approvals shall be completed within 24 hours of the date provided or sooner, if possible.
General Counsel will perform services for the City on an as-needed basis. Duties and responsibilities shall include, but not be limited, to the following:
I. Attendance at all regular and special meetings of the City Council and Council study sessions for the purpose of providing legal services and consultation.
2. Attendance at Planning Commission meetings and such other meetings as requested by the Mayor, City Manager, or other designee.
3. Attendance at weekly Executive Team meetings for the purpose of providing legal services and consultation.
4. Maintain weekly office hours as needed and as requested by the City Manager for general staff inquiries.
5. Preparation of ordinances, resolutions, contracts, development agreements concerning City business and review of City Council agenda items.
6. Preparation of written legal opinions on matters concerning City business at the request of the City Council, City Manager or designee.
7
City of Livingston
RFP for City Attorney Services
7. Analysis of proposed and enacted legislation, published legal opinions, and other matters that may have an impact on the operations of the City upon request.
8. Review of contracts, bid specifications, and purchasing documents for the purposes of legal and policy compliance, appropriate risk transfer, and risk analysis and avoidance as requested.
9. Consultation with City and/or the City's labor counsel regarding personnel matters, labor relations matters, litigation, and other matters concerning City business, as requested (that may not otherwise be covered by City agreements with other legal resources).
10. Advising the City Council concerning whether to file claims or commence litigation; and represent the City in connection with certain claims and litigation filed by or against it. Generally outside counsel will be retained in the event of a conflict of interest which disqualifies general counsel from representation.
Other counsel may be retained to defend or prosecute actions which in the opinion of general counsel or the City Council require special expertise or where representation is being provided under a contract of insurance.
11. Providing advice and assistance to City Manager and the City Council on matters of law including, the Brown Act, Government Code, Health and Safety Code, conflict of interest and Political Reform Act and assisting them in seeking advice from regulatory agencies such as the Fair Political Practices Commission.
12. Provide legal assistance and consultation to the City Council Manager on matters of environmental compliance, including, NPDES, CEQA, and NEPA, as they pertain to actions by the Staff and Council.
13. Provide legal advice and assistance to the City Council and City Manager on matters of Public Works bid and contract award, California Public Contract Code and DIR Regulations.
14. Provide legal assistance and consultation to City Manager on matters of property rights and property management.
I 5. Provide routine legal opinions, advice, assistance and consultation to the City Council, City Manager, and City staff in written or oral form via personal consultations or telephone/email correspondence as needed. Generally, same or next day response is expected.
16. Collaborate, draft, and/or update the City's Municipal Code and Zoning Code, including regulations for land use and housing, as 8
City of Livingston
RFP for City Attorney Services
needed. This includes the ability to proactively balance state laws on housing and land use with the City's history of being a singlefamily home community.
17. Represent and/or advise the City in litigation not covered by the Central San Joaquin Valley Risk Management Authority
(CSJVRMA) which provides general liability coverage),
Acclamation Insurance Management Services (AIMS) (which provides coverage for worker's compensation claims), or other outside counsel.
18. Review, approve and/or prepare legal opinions, staff reports, ordinances, resolutions, agreements, contracts, forms, notices, certificates, deeds, leases/licenses, and other documents as required by the City.
19. Provide training and/or advice to the City Council, appointed Commissioners, and City staff related to the Brown Act, AB 1234, conflict of interest, Political Reform Act, meeting parliamentary procedures, and other legal requirements imposed by statute.
20. Communicate with the press regarding City legal matters when authorized to do so by the City Manager or City Council.
21. Provide written updates to new state or federal legislation or judicial decisions and suggest action or procedures to ensure compliance.
22. Perform all duties of the City Attorney in the Livingston Municipal Code.
23. Such other activities as directed by the Mayor, the City Council, and the City Manager, or other designee.
IV. Scope of Special Legal Services to be Provided as Special Counsel The City requires Counsel to be responsible for various facets of the special types of legal issues that might arise for Special Counsel. The Special Counsel will be expected to keep current in specific aspects of law relevant to a California city and provide special counsel and support for the City Council and city staff in the areas listed below. The following items are specifically required and are presented as a list of duties and scope of work. Special Counsel will perform services for the City on an as-needed basis and may require attendance at specific regular and special meetings of the City Council and Council study sessions for the purpose of providing legal services and consultation.
1. Personnel advisory: Advisement related to compliance with state and federal laws related to employee recruitment, hiring, discipline, and termination, employee leave, wage and labor requirements, and application of state and federal ADA requirements, employment contracts, at-will employees, personnel rules, and related topics.
2. Labor/employment: Strategize, advise, lead and may represent the City as its 9
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chief labor negotiator in negotiations regarding a successor Memorandum of Understanding between the City and each unit's representative employee organization. Review existing MOU language and identify areas within the MOU that should be re-evaluated or renegotiated in the interests of the City.
3. Personnel Arbitration and Litigation: Handling of all facets of disciplinary matters through arbitration, state administrative procedures and litigation.
Handling of grievances from collective bargaining groups, and other actions of any type brought against the City related to its employees (excluding tort liability actions).
4. Tort Liability Litigation. The City is a member of the Central San Joaquin Valley Risk Management Authority (CSJVRMA) which provides general liability coverage), Acclamation Insurance Management Services (AIMS) (which provides coverage for worker's compensation claims). The City may receive claims and law suits not covered by CSJVRMA. The City seeks proposals from firms or individual attorneys skilled in police defense, dangerous conditions and related tort causes of action to handle cases for this instance.
5. Specialty Litigation. The City may be the subject of law suits outside of its coverage with the CSJVRMA, whether by writs, actions for declaratory relief, injunction or otherwise. Work may include defense of land use actions and suits arising out of public works projects. The City seeks proposals from firms or individual attorneys skilled in handling such matters.
6. Land Use, Housing, and Environmental Law. Advisement related to state and federal land use, housing and environmental laws, including zoning, subdivisions, general and specific plans, housing laws, CEQA, NEPA and other land use and environmental laws.
7. Complex Transactions. Advisement concerning, and the negotiation and preparation of, complex real estate and land use transactional documents including without limitation, purchase and sale agreements, leases, commercial transaction, development agreements, density bonus agreements, subdivision improvement agreements, economic incentive agreements and similar documents.
8. Public Works: Advisement concerning and drafting of public works contract documents, handling of bid protests, compliance with state and federal public works and prevailing wage requirements, and assistance with contract administration.
9. Water. The City operates its own water utility with service provision to the entire City. Services would include advisement regarding water rights, as well as state laws regarding pumping and use of water, laws pertaining to water quality and public reporting, and similar topics.
10. Code Enforcement. Advisement on civil, administrative, and criminal enforcement of the City's ordinances and code; including work with code enforcement staff on enforcement strategy and method, preparation of warrants and notices of violation and related documents, representation of the City in administrative and civil code enforcement procedures. Services would also include functioning as the City Prosecutor responsible for assessment and 10
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filing of misdemeanor actions against code violators as determined necessary.
In addition to the more technical scope of work outlined above, the appointed City Attorney must understand his/her role in local government, avoiding political debates and active participation in the policy and managerial decision-making process entrusted to the City Council and City Manager. The City Attorney is expected to provide technically sound and consistent legal advice to all members of the City Council and City staff while maintaining trust and an unwavering ethical standard no matter the situation or individuals involved.
V. Proposal Form and Content
Your proposal must provide the following information:
A. Submittal Outside Cover Title
Include the RFP title, submittal due date, and the name, address, fax number, email address and telephone number of principal submitting firm.
B. Cover Letter
State any changes to the format or deletions of requested materials, which may be a part of the submittal. Include a summary describing how the submitter proposes to provide the required services to the City. The proposal must clearly identify which of the options has been selected by the proposer. The letter must state that the proposal and fee schedule are valid and binding for one hundred and twenty (120) days.
C. Table of Contents
Include a clear identification of the submitted material by section and by page number.
D.Summary
Introduce and summarize the key provisions of the proposal. Provide a statement describing why the Proposer is qualified to perform this work, and include the names of the individual(s) who would serve as the City Attorney(s).
E. Statement of Understanding
Include a detailed statement of understanding of the legal services to be provided to the City of Livingston and acknowledge your understanding of the expected role of the City Attorney in the organization.
F. Qualifications of the firm and, if applicable, the attorneys, including:
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A. A description of the law firm including the size of the firm, other attorneys and support staff, scope (national, region at or local, and indicating the location of the responsible office). Explain the expertise of other members of the firm as it would benefit the City.
B. A description of the firm's qualifications and experience, including areas of expertise, accomplishments, previous employers/clients, etc.
c. A resume/curriculum vitae including years of experience, education, professional affiliations, etc.
D. Relevant prior experience, specifically including work as General Counsel for public agencies, in particular cities.
E. References from several California public agencies, and cities (at least three), which have utilized your services (within the last 10 years) including addresses, email addresses and phone numbers of elected officials or key agency staff who are familiar with your performance and number of years served.
F. A description of legal services performed for public agencies in the Merced County, Stanislaus County and greater region.
G. A description of backup attorney(s) within your firm who would be available in your absence and other support staff, both professional and administrative, who would provide resources to this engagement. Resumes of key staff, particularly backup attorney(s), should be included. Backup attorney(s) should have prior qualifying experience while acting in the capacity as General Counsel or Assistant General Counsel for public agencies and/or special districts.
H. A description of litigation experience by the attorney and backup attorney(s) highlighting a few key cases argued and the outcome of those cases.
I. Any regulatory action, tax liens or legal sanctions taken against the attorney or firm.
J. Services, if any, that have not been listed in this RFP that you believe might bring "value-added" to the scope of work proposed by your firm. Value-added includes services that might otherwise be provided by the firm which could be made available to the City Council and/or staff at no increased cost. Some examples of value-added are: the opportunity to attend firm-sponsored or provided training, a newsletter or annual legal update publication, a firm-sponsored client-only research webpage, a library of existing opinion letters that might be customized to apply to the needs of the City, etc.
G. Approach to legal Services
• Describe your view of the role of the City Attorney.
• Describe your method/style of interaction with the City Council, Commissioners, City staff, and members of the public at public meetings.
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• Describe how you would coordinate your daily work with the City Manager and City Department Heads.
• How will assignments generated by the City be delegated? Will the City Attorney be primarily responsible for the preparation of all City.related matters, or will work be delegated to less senior staff?
• Describe how you would proactively advise the City about legal developments, issues of concern, and/or critical pending legislation.
• Describe how you will keep the City informed about the status of ongoing litigation. • Describe how the cost/benefit of litigating or settling cases is evaluated. • Describe your method for tracking and managing legal costs and provide a sample billing statement.
• Describe your firm's practices for training and professional development to ensure the City Attorney remains current with changing legal matters affecting municipal clients. • A statement of your availability to provide these services based on other clients and current commitments.
H. Proposed Attorney(s)
Provide the name and qualifications of attorney who would be assigned to represent the C:ity of Livingston and who will attend City Council meetings regularly, including the following for each:
• Certificates or licenses, including the date of admission to the State Bar of California.
• Description of education, including names of educational institutions, degrees conferred, and year of each degree. • Professional background and membership in professional associations. • Experience with and knowledge of the law relating to general law cities. • Specific areas of expertise and training.
• Provide name(s) and qualifications(s) of other attorney(s) in your firm who would serve as Deputy City Attorney in the City Attorney's absence.
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• Provide names and qualifications of other attorneys in your firm able to provide legal services in support of the primary attorney(s).
I. References and Potential Conflicts of Interest
• Provide contact information for three municipal (preferred) or public agency clients for which services have been provided by the designated attorney in the last three years. Ple~se include the contact person's name, title, agency, phone, and email address.
• List all public clients for whom your firm currently provides legal services. Identify any foreseeable or potential conflicts of interest that could result from such representation and the manner in which you would propose to resolve such conflicts.
• For the person designated as City Attorney, list all public clients that person presently represents as City Attorney, Deputy City Attorney, or Assistant City Attorney, along with the meeting dates and times for each governing body. • Confirm that you have reviewed current and past clients, have identified no conflicts of interest, and that work may be done under the applicable California Rules of Professional Conduct.
• Identify all situations in the last five years in which your firm represented a public entity and the decision or outcome was averse to public entities, either in litigation or administrative matters.
• If the firm, attorney, or any of the attorneys employed by the firm have been sued by cities or other clients for malpractice, been the subject of complaints filed with the State Bar, or had discipline imposed by the State Bar, please provide information on the nature of the incident, the dates on which the matter began and was concluded, and the results.
J. Compensation and Reimbursement
• Please describe how the firm intends to charge for legal services and provide a fee schedule. Are charges ever shared between clients, and if so, what method is used? • If hourly rate billing is proposed, please state the hourly rates for the designated City Attorney and any other attorneys or paralegals assisting such person in providing 14
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services, and provide the fee schedule/hourly rates in a table format. • If a monthly retainer is proposed, how many hours per month would be included and what services would be performed as part of the retainer? Describe what occurs when the City requires fewer or more hours of service in a given month. What specific services would not be included in a retainer?
• Please define any "extra" services such as litigation, and describe if such services will be billed at a different hourly rate or basis.
• Specify which items, if any, are billed separately and at what rate. Such items might include telephone and fax charges, postage, duplicating/printing, out-of-pocket expenses, and mileage/travel time.
K. Additional Information
In this section, provide any other information that the Proposer believes is applicable to the evaluation of the proposal or your qualifications for providing the proposed legal services. You may use this section to address those aspects of your services that distinguish your firm from other firms.
VI . Review and Selection Process
A. Process
A preliminary review of all submitted proposals will be conducted by two designated members of the City Council and a select group of City staff members. After a review of proposals, the top candidates will be selected to be interviewed by the City Council.
Following the interview process, the firm/attorney deemed best qualified by the Council to perform the City's legal services will be recommended for contract award at a public City Council meeting.
The City reserves the right to amend the review and selection process or to reject any and all proposals for any reason deemed appropriate by the City.
B. Evaluation Criteria
The following (among other attributes at the Council's discretion) shall be considered during the evaluation process:
• Meets the qualifications identified in the Proposal, provides adequate range of services and support to the City, and demonstrates a depth of expertise and familiarity with all 15
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applicable matters of municipal law.
• Demonstrates sound judgment, integrity, and reliability and maintains a strong reputation in the field of municipal law, as determined by reference and background checks.
• Overall experience levels of the designated City Attorney. • Ability to meet the workload capacity required by the City and the overall depth of the firm/attorney's in-house
resources.
• Capability to perform legal services promptly and in a manner that permits the City Council and City staff to meet established deadlines.
• Demonstrates high quality service and the availability required to provide quick responsesto the City's legal
inquiries that arise on a daily basis.
• Possesses strong and effective written and oral communication skills. • Understands the Council's preferred role of the City Attorney and the values of the Livingston community.
• Cost of providing services.
• Other qualifications or criteria deemed appropriate by the City Council.
VII. Terms and Conditions
A. Proposal Preparation Costs
The City is not, nor shall be deemed, liable for any costs incurred by Proposer in the preparation, submittal, or presentation of their proposals.
B. Reservation of Rights
This RFP does not commit or obligate the City of Livingston to accept or execute an agreement for any expressed or implied service. The City reserves the right to:
• Reject any and all proposals received and to accept or reject any item(s) herein.
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• Take all proposals under advisement for up to one hundred and twenty (120) days after opening.
• Waive any informality on any proposal.
• Be the sole judge of the relative merits of the material mentioned in the respective proposal received.
• Request any firm/individual submitting a proposal to clarify its proposal during the selection phase.
• Negotiate the service schedule and reasonable costs with the selected firm/individual.
• Modify or alter any requirements herein, and issue addenda or amendments to this RFP.
• Terminate this RFP process at any time.
C. Acceptance of Conditions
It is the Proposer's responsibility to examine the scope and location of the proposed work to fully acquaint themselves with the specifications and the nature of the work to be accomplished. Proposers shall have no claim against the City based upon ignorance of the nature and requirements of the services provided, misapprehension of the work environment, or misunderstanding of the specification or agreement provisions. By submitting a proposal, each Proposer expressly agrees to and accepts the following conditions:
• Proposal and cost schedules shall be valid and binding for one hundred and twenty (120) days following the proposal due date and will become part of the Agreement that is negotiated with the City.
• The City may require whatever evidence is deemed necessary relative to the Proposer's financial stability and ability to perform these services.
• The City reserves the right to request further information from the Proposer, either in writing or orally, to establish any stated qualifications.
• The City reserves the right to solely judge the Proposer's 17
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representations, and to solely determine whether the Proposer is qualified to undertake these services pursuant to the criteria set forth herein. The Proposer, by submitting a proposal, expressly acknowledges and agrees that the judgment of the City as to whether or not the Proposer is qualified to perform these services shall be binding, final and conclusive.
0. Proposal Inclusions
The Request for Proposals documents shall be submitted in their entirety, with ALL applicable portions fully completed by the Proposer. All Proposers are encouraged to review and confirm that their proposal includes and specifically addresses all of the proposal requirements prior to submitting as outlined elsewhere in this document.
E. Withdrawal of Proposal Before Closing
Any Proposer may request the withdrawal of their submitted proposal by written request at anytime prior to the scheduled closing date and time. Upon receiving written request to withdraw any proposal, the City will consider the proposal null and void. Withdrawal of proposal will not impact Proposer's resubmittal for this or any future proposal(s).
F. Proposal Submittal
All Proposers shall email (1) PDF copy of their proposal as well as six (6) fully executed originals mailed or delivered to the City (One marked "Master Copy" and five copies.
G. Contract Execution
The firm/individual shall prepare the Agreement to be executed by both parties upon final review of the City.
H. Professional licensing
The professional services provider, and any sub-consuftant(s), shall possess any necessary professional certification(s) and/or license(s) relative to the work to be performed required by an appropriate licensing authority of the State of California and shall provide evidence of such to the City with their proposal or prior to commencement of the work in such a form as the City shall require.
I. Insurance Requirement
The Proposer shall, at its own expense, procure and maintain for the duration of the 18
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Agreement, insurance against claims for injuries to persons or damages to property which may arise from or in· connection with the performance of the Agreement by the consultants, its agent, representatives, employees, or subcontractors. Proposer shall also require all of its subcontractors assigned to provide services to procure and maintain the same insurance requirement for the duration of the Agreement. Specific insurance requirements are as follows:
• General Liability Insurance of at least $1,000,000.00 per occurrence and $2,000,000.00 aggregate liability.
• Automobile Liability Insurance of at least $1,000,000.00 per accident Combined Single Limit(CSL).
• Worker's Compensation Insurance of at least $1,000,000.00 per claim. • Professional Errors and Omissions Insurance of at least $1,000,000.00 per occurrence andin the aggregate.
J. Public Record
Be advised that all information contained in proposals submitted in response to this solicitation shall become a matter of public record upon contract award, and made available upon request, unless otherwise marked. The Proposer must identify, in writing, all copyrighted material, trade secrets or other proprietary information the Proposer claims are exempt from disclosure pursuant to the California Public Records Act. The Proposer who claims such an exemption must also state in the proposal that:
"The Proposer agrees to indemnify and hold harmless the City and its officers, employees and agents from any claims, liability or damages against the City and to defend any actions brought against the City for its refusal to disclose such material, trade secrets or other proprietary information to any party."
K. Equal Opportunity
The City of Livingston requires all Proposers to comply with equal opportunity policies.
L. Independent Contractor
The City Attorney will be an independent contractor. All persons employed by a firm in accordance with an Agreement resulting from this RFP will be employees of the firm or law practice and not of the City of Livingston.
M. Conflict of Interest
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