1 CITY COUNCIL SPECIAL AND REGULAR
MEETING AGENDA
APRIL 21, 2026
SPECIAL MEETING: 6:00 P.M. – 7:00 P.M
REGULAR MEETING: 7:00 P.M.
WE ENCOURAGE ALL MEMBERS OF THE PUBLIC TO PARTICIPATE IN THE MEETING VIA TELECONFERENCE BY CALLING (520) 525-8911. ANY MEMBER OF THE PUBLIC
PARTICIPATING VIA TELECONFERENCE WILL BE GIVEN THE OPPORTUNITY TO PROVIDE PUBLIC COMMENT.
ADDITIONALLY, THE REGULAR MEETING WILL BE STREAMED ON YOUTUBE LIVE https://www.youtube.com/channel/UCB_ZmQZIHELh-ECEPZ2VwZg Notice is hereby given that the City Council will hold a Special and Regular Meeting at the City Council Chambers, 663 Main Street, Livingston, California. Assistance will be provided to those requiring accommodations for disabilities in compliance with the Americans with Disabilities Act of 1990. Persons requesting accommodation should contact the Deputy City Clerk at least 24 hours prior to this meeting at (209) 394-8041, Ext. 121. Any writings or documents pertaining to an Open Session item provided to a majority of the members of the legislative body less than 72 hours prior to the meeting shall be made available for public inspection by email if requested. Public comments can be submitted via emailed at [email protected]. Comments must be received by 2:00 p.m. on the day of the City Council meeting in order for them to be distributed to the Council prior to consideration of the matter. You will need to provide: Meeting date, item number, name, email and comment (please limit to 300 words or 3 minutes).
Please include: PUBLIC COMMENT in the subject for the email. Written comments will not be read aloud at the meeting, but will be reported as received for the record. If you do not receive an acknowledgement of receipt by 4:00 p.m., please call the City Clerk’s Office at (209) 394-8041, Ext. 121 (Note: This technology is not a guaranteed method).
2 SPECIAL MEETING
1. Call to Order
2. Roll Call
3. Pledge of Allegiance.
4. Moment of Silence – First Responders and Military Members.
5. Citizen Comments
CLOSED SESSION
A “Closed” or “Executive” Session of the City Council or the Successor Agency to the Redevelopment Agency of the City of Livingston may be held in accordance with state law which may include, but is not limited to, the following types of items:
personnel matters, labor negotiations, security matters, providing instructions to real property negotiators, conference with legal counsel regarding pending litigation. The Closed Session will be held in the City Council Chambers located at 663 Main Street, Livingston, California. Any public comment on Closed Session items will be taken before the Closed Session. Any required announcements or discussion of Closed Session items or actions following the Closed Session will be made in the City Council Chambers, 633 Main Street, Livingston, California.
6. Conference with Labor Negotiator (Government Code Section 54957.6) Labor Negotiator:
Jose Antonio Ramirez, City Manager
Employee Organizations:
OE3- Clerical Bargaining Unit
OE3 - Police Supervisory Employees
Association OE3 - Livingston Police
Officer Association
7. Conference with Legal Counsel – Anticipated Litigation – significant exposure to litigation pursuant to Government Code § 54956.9(d)(2), (e)(1), 1 matter
8. Labor Negotiations (Government Code Section 54957.6) Agency Negotiator: City Manager
Employee Organizations: All Unrepresented City Employees
3 REGULAR MEETING
CALL TO ORDER
Pledge of Allegiance.
Moment of Silence – First Responders and Military Members.
Roll Call.
Closed Session Announcement
Changes to the Agenda.
CITIZEN COMMENTS
This section of the agenda allows members of the public to address the City Council on any item NOT on the agenda. Members of the public, when recognized by the Mayor, should come forward to the lectern, and identify themselves. Comments are normally limited to three (3) minutes. In accordance with State Open Meeting Laws, no action will be taken by the City Council this evening.
AWARDS, PRESENTATIONS, PROCLAMATIONS
1. Presentation by Sam Zantzinger, Head of Onsite Generation and Electrification and Tiffany Nguyen, Asset Manager, ForeFront Power: WWTP Solar Project Performance Update.
RECEIVE AND FILE
2. Receive and file the Annual Comprehensive Financial Report for the fiscal year ending June 30, 2025.
COUNTY SUPERVISOR’S ANNOUNCEMENTS AND REPORTS
Supervisor Jim Pacheco Announcements and Reports.
ANNOUNCEMENTS AND REPORTS
City Staff Announcements and Reports.
• Mario Gouveia, City Engineer- Project Updates.
City Manager Announcements and Reports.
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
4 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 perperson regardless of the number of items contained within the consent agenda.
3. Ratify Warrants Register Dated April 10, 2026.
4. Approval of Minutes of Meeting Held on April 7, 2026.
5. Consideration of Adopting a Resolution Approving the Amended and Restated MidAmerica Administrative and Retirement Solutions Health Reimbursement Arrangement (HRA) Service Agreement and Authorizing the City Manager to Execute All Related Documents.
6. Consideration Of Adopting a Resolution Approving a Purchase Agreement with NeoGov For the Continued Services of Recruit Module Applicant Tracking Software and Authorizing the City Manager to Execute All Related Documents on Behalf of the City.
7. Consideration of Adopting a Resolution Ratifying Emergency Repairs and Cleaning to the Old 99 Storm Lift Station; 1) Approve the Emergency Service Call From Shannon Pump Co. & Teeples Pluming & Drilling Inc. in the Amount of $28,467.54; 2) Authorize the Finance Department to Make a Supplement Appropriation to the Wastewater Enterprise Fund in the Amount of $28,467.54; 3) Authorize the City Manager to Execute All Required Documents.
8. Consideration of Adopting a Resolution Approving and Authorizing the Mayor to Execute the 2026 Restated Joint Powers Agreement of the Transit Joint Power Authority of Merced County (TJPA).
9. Consideration of Waiving Second Reading and Adopting Ordinance Amending Chapter 2-4 of Title 3 of the Livingston Municipal Code Regulating Sidewalk Vending.
10. Consideration of Waiving Second Reading and Adopting Ordinance Amending Livingston Municipal Code Section 1-12-2 Regarding Surplus Property Disposal Procedures.
11. Consideration of Adopting a Resolution Continuing the Local Emergency Due to the Public Health and Property Threat Created by the Well 9 Failure (4/5 Vote Required).
PUBLIC HEARING
12. Consideration of Adopting a Resolution to Approve a Twelve-Month Extension for Conditional Use Permit No. 2019-03 and Site Plan and Design Review Application 2019-04 – The Villages at Main Residential Apartment Community on Property Generally Located on the East Side of Main Street, South of Peach Avenue (APN No. 047-280-020 and 047-280-029).
5 DISCUSSION AND POTENTIAL ACTION ITEMS
13. Consideration of Adopting a Resolution Appointing Terika Smith to the City of Livingston Parks, Recreation, and Arts Commission as an Alternate Member for the Term of April 21, 2026, through January 31, 2030.
14. Mayor Moran will administer the Oath of Office to Appointed Alternate Parks, Recreation, and Arts Commissioner.
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. • 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.
6 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.
COUNCIL DIRECTION ON FUTURE AGENDA ITEMS
ADJOURNMENT
Presented by Sam Zantzinger & Tiffany Nguyen
Overview
Overview
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Harness The Capabilities of a Global Energy Powerhouse
Harness The Capabilities of a Global Energy Powerhouse
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Our areas
of expertise…
5 SPURR: School Project for Utility Rate Reduction
SPURR: School Project for Utility Rate Reduction
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6 Power Purchase Agreement
Power Purchase Agreement
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April 2021 Council Presentation
•••••
STAFF REPORT
AGENDA ITEM: Receive and file the Annual Comprehensive Financial Report for the fiscal year ending June 30, 2025.
MEETING DATES: April 21, 2026
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, 2025.
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 (GAAP), 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.
DISCUSSION
The City of Livingston’s Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2025, 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 $81,237,603 as of June 30, 2025, an increase of $6,180,651 from the total net position of $75,056,952 as of June 30, 2024, 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, 2025, the fund balance of $22,581,765, an increase of $2,258,293 from a fund balance of $20,323,472 as of June 30, 2024. Included in the fund balance as of June 30, 2025, is the General Fund’s fund balance of $5,822,639 an increase of $430,475 from the General Fund’s fund balance of $5,392,164 as of June 30, 2024.
The City’s basic financial statements have been audited by the independent certified public accounting firm, Lance, Soll & Lunghard, LLP. The goal of the independent audit is to provide reasonable assurance that the financial statements of the City for the fiscal year ended June 30, 2025, are free of material misstatement. The independent certified public accounting firm has issued an unmodified (“clean”) opinion on the City’s basic financial statements as of and for the fiscal year ended June 30, 2025.
The Finance Department has completed its review and accepted the ACFR.
FISCAL IMPACT
There is no fiscal impact associated with his action.
ATTACHMENTS
1. Fiscal year 2024-2025 ACFR Report can be found on the City Website
CITY OF LIVINGSTON, CALIFORNIA
FOR THE YEAR ENDED JUNE 30, 2025
INDEPENDENT AUDITORS’ REPORT
AND FINANCIAL STATEMENTS
CITY OF LIVINGSTON, CALIFORNIA
Independent Auditors’ Report and
Financial Statements
For the Year Ended June 30, 2025
7+,63$*(,17(17,21$//</()7%/$1.
CITY OF LIVINGSTON, CALIFORNIA
Independent Auditors’ Report and
Financial Statements
For the Year Ended June 30, 2025
Table of Contents
Page
Number
INDEPENDENT AUDITORS’ REPORT .............................................................................................................. 1 BASIC FINANCIAL STATEMENTS:
Government-Wide Financial Statements
Statement of Net Position ....................................................................................................................... 5 Statement of Activities ............................................................................................................................... 6 Fund Financial Statements
Balance Sheet – Governmental Funds ..................................................................................................... 8 Reconciliation of Total Governmental Fund Balance to
the Statement of Net Position .............................................................................................................. 11 Statement of Revenues, Expenditures and Changes in
Fund Balances – Governmental Funds ............................................................................................... 12 Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ........................................................................ 14 Statement of Net Position – Proprietary Funds ...................................................................................... 15 Statement of Revenues, Expenses and Changes in Fund Net Position – Proprietary Funds ................................................................................................................................. 16 Statement of Cash Flows – Proprietary Funds ....................................................................................... 17 Notes to the Financial Statements .......................................................................................................... 19 Required Supplementary Information
Budgetary Comparison Schedule – General Fund ................................................................................. 48 Budgetary Comparison Schedule – Maintenance Districts Fund ........................................................... 49 Budgetary Comparison Schedule – Revenue Stabilization Fund .......................................................... 50 Budgetary Comparison Schedule – Community Development .............................................................. 51 Budgetary Comparison Schedule – Fire Services Fund ......................................................................... 52 Schedule of Proportionate Share of Net Pension Liability ...................................................................... 53 Schedule of Plan Contributions – Pension and OPEB Plans ................................................................. 55 Schedule of Changes in City’s Net OPEB Liability and Related Ratios ................................................. 56
CITY OF LIVINGSTON, CALIFORNIA
Independent Auditors’ Report and
Financial Statements
For the Year Ended June 30, 2025
Table of Contents
Page
Number
Supplemental Information
Combining Balance Sheet – Nonmajor Governmental Funds ................................................................ 60 Combining Statement of Revenue, Expenditures and
Changes in Fund Balance – Nonmajor Governmental Funds ............................................................ 66 Schedule of Net Revenue Available for Debt Service, June 30, 2025 ................................................... 71 Schedule of Net Revenue Available for Debt Service, June 30, 2024 ................................................... 72 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 ......................................................................... 73
LSLCPAS.COM
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, (hereafter, the City) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2025, and the respective changes in financial position, and, where applicable, cash flows thereof, for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditors’ 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.
To the Honorable Mayor and Members of the City Council
City of Livingston, California
Auditors’ 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 auditors’ 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 post-employment 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
To the Honorable Mayor and Members of the City Council
City of Livingston, California
Management has omitted 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 27, 2026, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.
Irvine, California
March 27, 2026
3
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CITY OF LIVINGSTON, CALIFORNIA
Statement of Net Position
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments $ 23,396,484 $ 22,332,274 $ 45,728,758 Receivables (net of uncollectibles):
Accounts and interest receivable 281,223 1,093,523 1,374,746 Due from other governments 1,653,419 - 1,653,419
Notes and loans receivable 806,795 - 806,795
Restricted assets:
Cash and investments with fiscal agent 100,292 25,073 125,365 Prepaid costs 51,386 122,745 174,131
Capital assets (not being depreciated/amortized) 8,223,230 8,335,149 16,558,379 Capital assets (net of accumulated depreciation/amortization) 13,771,819 26,165,469 39,937,288 Total assets 48,284,648 58,074,233 106,358,881
DEFERRED OUTFLOWS OF RESOURCES
Deferred amount on refunding - 38,197 38,197
Pension-related 2,313,155 767,269 3,080,424
OPEB-related 2,223,212 698,225 2,921,437
Total deferred outflows of resources 4,536,367 1,503,691 6,040,058
LIABILITIES
Accounts payable 980,261 1,467,991 2,448,252
Accrued expenses 154,158 29,376 183,534
Accrued interest 24,449 102,930 127,379
Deposits payable 1,496,818 104,623 1,601,441
Noncurrent liabilities:
Due within one year: bonds, notes, financed purchases,
leases, SBITAs, and compensated absences 477,295 569,476 1,046,771 Due in more than one year:
Net pension liability 5,906,829 2,679,984 8,586,813
Net other postemployment benefits liability 3,048,300 957,350 4,005,650 Bonds, notes, financed purchases, leases,
SBITAS, and compensated absences 2,067,330 10,261,475 12,328,805 Total liabilities 14,155,440 16,173,205 30,328,645
DEFERRED INFLOWS OF RESOURCES
Pension-related 167,803 120,095 287,898
OPEB-related 414,598 130,195 544,793
Total deferred inflows of resources 582,401 250,290 832,691
NET POSITION
Net investment in capital assets 19,888,393 23,879,779 43,768,172 Restricted:
Community development projects 515,195 - 515,195
Public safety programs 921,044 - 921,044
Capital improvement projects 4,359,720 - 4,359,720
Circulation improvement projects 5,861,649 10,253,073 16,114,722 Debt service 4,292,463 232,599 4,525,062
Revenue stabilization 595,861 - 595,861
Other fund activity 549,422 - 549,422
Unrestricted 1,099,427 8,788,978 9,888,405
Total net position $ 38,083,174 $ 43,154,429 $ 81,237,603 June 30, 2025
Primary Government
See Notes to Financial Statements.
5
CITY OF LIVINGSTON, CALIFORNIA
Statement of Activities
For the Year Ended June 30, 2025
Operating Capital
Charges for Contributions Contributions
Expenses Services and Grants and Grants
Functions/Programs:
Primary government:
Governmental activities:
General government $ 1,741,447 $ 299,448 - $ $ -
Public safety 6,521,581 41,842 1,041,916 -
Development services 1,167,298 2,550,832 828,581 -
Parks and Community services 1,389,281 - - -
Public works 2,389,053 174,285 1,956,858 1,384,442
Interest on long-term debt 50,740 - - -
Total governmental activities 13,259,400 2,766,959 4,126,803 1,384,442 Business-type activities:
Water 4,367,141 3,846,462 - -
Sanitation 2,918,021 2,237,738 - -
Domestic Waste Water 3,015,032 2,959,219 - -
Industrial Waste Water 600 - - -
Total business-type activities 10,300,794 9,043,419 - - Total primary government $ 23,560,194 $ 11,810,378 $ 4,126,803 $ 1,384,442 General revenues and transfers:
General revenues:
Property taxes
Sales taxes
Transient occupancy taxes
Business licenses taxes
Use of money and property
Other
Transfers
Total general revenues and transfers
Change in net position
Net position-beginning
Net position-ending
Program Revenues
See Notes to Financial Statements.
6
Governmental Business-Type
Activities Activities Total
$ - (1,441,999) $ $ (1,441,999)
- (5,437,823) (5,437,823)
- 2,212,115 2,212,115
- (1,389,281) (1,389,281)
- 1,126,532 1,126,532
- (50,740) (50,740)
- (4,981,196) (4,981,196)
(520,679) - (520,679)
(680,283) - (680,283)
(55,813) - (55,813)
(600) - (600)
(1,257,375) - (1,257,375)
$ (1,257,375) (4,981,196) $ (6,238,571) $
- 5,151,974 5,151,974
- 2,987,451 2,987,451
- 107,982 107,982
- 222,708 222,708
1,088,707 1,084,527 2,173,234
1,382,752 240,562 1,623,314
2,104,971 (2,104,971) -
4,576,430 7,842,792 12,266,663
3,319,055 2,861,596 6,028,092
39,835,374 35,221,578 75,056,952
$ 43,154,429 38,083,174 $ 81,237,603 $
Primary Government
Net (Expenses) Revenues and
Changes in Net Position
See Notes to Financial Statements.
7
CITY OF LIVINGSTON, CALIFORNIA
Balance Sheet
Governmental Funds
June 30, 2025
General
ASSETS
Cash and investments $ 5,753,955 $ 4,672,412 $ 573,593 $ 784,626 $ 3,167 Receivables (net of allowance for uncollectible):
Accounts and interest receivable 61,781 44,857 22,268 5,438 1,218 Due from other governments 682,398 54,427 - - -
Notes and loans receivable 2,750 - - - -
Prepaid costs 34,853 - - - -
Restricted assets:
Cash and investments with fiscal agents - - - - -
Total assets $ 6,535,737 $ 4,771,696 $ 595,861 $ 790,064 $ 4,385
LIABILITIES
Accounts payable $ 516,315 $ 62,885 $ - $ 123,896 $ -
Accrued expenses 132,465 5,893 - 2,423 -
Deposits payable 64,318 410,455 - 1,016,506 -
Total liabilities 713,098 479,233 - 1,142,825 -
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - - -
Total deferred inflows of resources - - - - -
FUND BALANCES (DEFICITS)
Nonspendable 37,603 - - - -
Restricted - 4,292,463 595,861 - 4,385
Unassigned (deficit) 5,785,036 - - (352,761) -
Total fund balances (deficits) 5,822,639 4,292,463 595,861 (352,761) 4,385 Total liabilities, deferred inflows of resources,
and fund balances (deficits) $ 6,535,737 $ 4,771,696 $ 595,861 $ 790,064 $ 4,385 Revenue
Stabilization
Community
Development Fire Services Fund
Maintenance
Districts
Special Revenue Funds
See Notes to Financial Statements.
8
CITY OF LIVINGSTON, CALIFORNIA
Balance Sheet
Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Receivables (net of allowance for uncollectible):
Accounts and interest receivable
Due from other governments
Notes and loans receivable
Prepaid costs
Restricted assets:
Cash and investments with fiscal agents
Total assets
LIABILITIES
Accounts payable
Accrued expenses
Deposits payable
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)
Capital Projects
Fund
Total Total
Nonmajor Governmental
Funds Funds
$ 10,603,575 1,005,156 $ 23,396,484 $
135,958 9,703 281,223
900,168 16,426 1,653,419
804,045 - 806,795
16,533 - 51,386
- 100,292 100,292
$ 12,460,279 1,131,577 $ 26,289,599 $
$ 263,437 13,728 $ 980,261 $
13,377 - 154,158
5,539 - 1,496,818
282,353 13,728 2,631,237
1,076,597 - 1,076,597
1,076,597 - 1,076,597
16,533 - 54,136
11,084,796 1,117,849 17,095,354
- - 5,432,275
11,101,329 1,117,849 22,581,765
$ 12,460,279 1,131,577 $ 26,289,599 $
Capital Projects
See Notes to Financial Statements.
9
7+,63$*(,17(17,21$//</()7%/$1.
10 Page 38 of 223
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2025
Amounts reported for governmental activities in the Statement of Net Position are different because:
Total fund balances - governmental funds $ 22,581,765
21,995,049
Deferred outflows-pension related 2,313,155
Deferred outflows-OPEB related 2,223,212
Deferred inflows-pension related (167,803)
Deferred inflows-OPEB related (414,598)
Total deferred outflows and inflows related to postemployment benefits 3,953,966 1,076,597
Financed purchases (1,582,756)
Leases and SBITA (221,082)
Compensated absences (740,787)
Accrued interest payable on long-term debt (24,449)
Net pension liability (5,906,829)
Net OPEB liability (3,048,300)
Total long-term liabilities (11,524,203)
Net position of governmental activities $ 38,083,174
Long-term liabilities that are not due and payable in the current period, and therefore, are not reported in the funds.
CITY OF LIVINGSTON, CALIFORNIA
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 date 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.
Other long-term assets that are not available to pay for current period expenditures and, therefore, are either labeled unavailable or not reported in the funds.
See Notes to Financial Statements.
11 Page 39 of 223
CITY OF LIVINGSTON, CALIFORNIA
Statement of Revenues, Expenditures,
and Changes in Fund Balances
Governmental Funds
For the Year Ended June 30, 2025
General
REVENUES
Taxes $ 8,052,673 $ - $ - $ - $ -
Licenses and permits 4,673 - - 576,228 -
Intergovernmental 403,885 - 1,448,579 417,442 -
Charges for services 162,393 - - 135,937 -
Use of money and property 202,732 212,623 92,906 8,470 4,385 Fines and forfeitures 23,279 - - 16,422 -
Development impact fees - - - - -
Maintenance assessments - 1,955,718 - - -
Other 87,759 1,202 - 55,186 -
Total revenues 8,937,394 2,169,543 1,541,485 1,209,685 4,385
EXPENDITURES
Current:
General government 1,453,298 - - 948 -
Public safety 5,237,977 - - - -
Planning and community development - - - 1,160,149 -
Parks 335,487 - - - -
Public works 468,101 1,597,970 - - -
Capital outlay 313,568 307,437 - - -
Debt service: -
Principal retirement 223,692 - - 11,377 -
Interest and fiscal charges 45,710 - - 1,565 -
Total expenditures 8,077,833 1,905,407 - 1,174,039 -
Excess of revenues
over expenditures 859,561 264,136 1,541,485 35,646 4,385
OTHER FINANCING SOURCES (USES)
Transfers in 403,769 - - 508,901 -
Transfers out (938,908) (200,000) (2,104,971) - (163,769) Subscriptions issuance 106,053 - - - -
Total other financing sources (uses) (429,086) (200,000) (2,104,971) 508,901 (163,769) Net change in fund balances 430,475 64,136 (563,486) 544,547 (159,384) Fund balances-beginning 5,392,164 4,228,327 1,159,347 - 163,769 Restatements - change within reporting entity - - - (897,308) - Fund balances-beginning, as restated 5,392,164 4,228,327 1,159,347 (897,308) 163,769 Fund balances (deficit)-ending $ 5,822,639 $ 4,292,463 $ 595,861 $ (352,761) $ 4,385 Fire Services Fund
Revenue
Stabilization
Special Revenue Funds
Maintenance
Districts
Formerly Nonmajor
Community
Development
See Notes to Financial Statements.
12 Page 40 of 223
CITY OF LIVINGSTON, CALIFORNIA
Statement of Revenues, Expenditures,
and Changes in Fund Balances
Governmental Funds
For the Year Ended June 30, 2025
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 of revenues
over expenditures
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Subscriptions issuance
Total other financing sources (uses)
Net change in fund balances
Fund balances-beginning
Restatements - change within reporting entity
Fund balances-beginning, as restated
Fund balances (deficit)-ending
Capital Projects
Fund
Total Total
Nonmajor Governmental
Funds Funds
$ - - $ 8,052,673 $
- - 580,901
2,562,650 432,915 5,265,471
399,293 - 697,623
519,679 43,732 1,084,527
155 - 39,856
438,879 - 438,879
- - 1,955,718
96,415 - 240,562
4,017,071 476,647 18,356,210
669 - 1,454,915
293,027 - 5,531,004
75,638 - 1,235,787
613,960 - 949,447
534,649 - 2,600,720
1,128,593 360,358 2,109,956
18,966 - 254,035
5,789 - 53,064
2,671,291 360,358 14,188,928
1,345,780 116,289 4,167,282
540,007 2,438 1,455,115
(152,438) - (3,560,086)
- - 106,053
387,569 92,367 (1,908,989)
1,733,349 208,656 2,258,293
8,470,672 909,193 20,323,472
897,308 - -
9,367,980 909,193 20,323,472
$ 11,101,329 1,117,849 $ 22,581,765 $
Capital Projects
See Notes to Financial Statements.
13 Page 41 of 223
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, 2025
Amounts reported for governmental activities in the Statement of Activities are different because:
Net change in fund balances - total governmental funds: $ 2,258,293 Capital outlay 2,109,956
Depreciation/amortization expense (826,193)
Total adjustment 1,283,763
(192,873)
Loss/(gain) on disposal of capital assets (41,855)
Subscriptions issued (195,982)
Principal payments 254,035
Total adjustment 58,053
Accrued interest on long-term debt 2,324
Compensated absences (192,494)
Changes in pension liabilities and related deferred outflows and inflows of resources (276,406) Changes in OPEB liabilities and related deferred outflows and inflows of resources (37,209) Total adjustment (503,785)
Change in net position of governmental activities $ 2,861,596 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.
CITY OF LIVINGSTON, CALIFORNIA
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.
Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds.
The net effect of various miscellaneous transactions involving capital assets (i.e., sales, trade-ins, and donations) is to increase/(decrease) net position.
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.
See Notes to Financial Statements.
14 Page 42 of 223
CITY OF LIVINGSTON, CALIFORNIA
Statement of Net Position
Proprietary Funds
June 30, 2025
Nonmajor Total
Industrial Enterprise
Waste Water Funds
ASSETS
Current assets:
Cash and investments 20,197,716 $ 371,787 $ 1,748,544 $ 14,227 $ $ 22,332,274 Receivables (net of uncollectibles):
Accounts and interest receivable 537,046 227,149 329,171 157 1,093,523 Prepaid costs 119,291 487 2,967 - 122,745
Restricted:
Cash with fiscal agent 25,073 - - - 25,073
Total current assets 20,879,126 599,423 2,080,682 14,384 23,573,615 Noncurrent:
Advances to other funds 1,269,129 - - - 1,269,129
Capital assets, net 19,178,307 324,656 14,802,302 195,353 34,500,618 Total noncurrent assets 20,447,436 324,656 14,802,302 195,353 35,769,747 Total assets 41,326,562 924,079 16,882,984 209,737 59,343,362
DEFERRED OUTFLOWS OF RESOURCES
Deferred charge on refunding - - 38,197 - 38,197
Pension-related 342,011 106,870 318,388 - 767,269
OPEB-related 347,067 94,071 257,087 - 698,225
Total deferred outflows of resources 689,078 200,941 613,672 - 1,503,691
LIABILITIES
Current liabilities:
Accounts payable 907,251 199,438 361,302 - 1,467,991
Accrued interest 29,040 2,182 71,708 - 102,930
Deposits payable 104,623 - - - 104,623
Compensated absences 35,788 11,332 31,329 - 78,449
Bonds, loans, leases, financed purchases, SBITA 216,629 12,686 261,712 - 491,027 Total current liabilities 1,306,940 229,137 738,319 - 2,274,396 Noncurrent liabilities:
Advances from other funds - - - 1,269,129 1,269,129
Compensated absences 44,496 10,445 38,525 - 93,466
Bonds, loans, leases, financed purchases, SBITA 4,339,569 13,007 5,815,433 - 10,168,009 Net pension liability 1,194,611 373,282 1,112,091 - 2,679,984 Net OPEB liability 475,871 128,982 352,497 - 957,350
Total noncurrent liabilities 6,054,547 525,716 7,318,546 1,269,129 15,167,938 Total liabilities 7,361,487 754,853 8,056,865 1,269,129 17,442,334
DEFERRED INFLOWS OF RESOURCES
Pension-related 53,531 16,728 49,836 - 120,095
OPEB-related 64,721 17,542 47,932 - 130,195
Total deferred inflows of resources 118,252 34,270 97,768 250,290 -
NET POSITION
Net investment in capital assets 14,622,109 298,963 8,763,354 195,353 23,879,779 Restricted for capital improvement projects 4,228,061 29,434 5,995,578 - 10,253,073 Restricted for debt service 232,599 - - - 232,599
Unrestricted 15,453,132 7,500 (5,416,909) (1,254,745) 8,788,978 Total net position $ 34,535,901 $ 335,897 $ 9,342,023 $ (1,059,392) $ 43,154,429 Business-Type Activities
Water Sanitation
Domestic
Waste Water
See Notes to Financial Statements.
15 Page 43 of 223
CITY OF LIVINGSTON, CALIFORNIA
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the Year Ended June 30, 2025
Nonmajor Total
Industrial Enterprise
Waste Water Funds
OPERATING REVENUES
Charges for services $ 3,846,462 $ 2,237,738 $ 2,959,219 $ - $ 9,043,419 Other income 1,132,163 28,751 221,838 - 1,382,752
Total operating revenues 4,978,625 2,266,489 3,181,057 10,426,171 -
OPERATING EXPENSES
Administration and general 1,220,957 372,130 1,110,026 - 2,703,113 Services and supplies 2,325,067 2,506,646 1,106,523 - 5,938,236 Depreciation/amortization 750,308 37,787 586,222 600 1,374,917 Total operating expenses 4,296,332 2,916,563 2,802,771 10,016,266 600 Operating income (loss) 682,293 (650,074) 378,286 (600) 409,905
NONOPERATING REVENUES (EXPENSES)
Interest revenue 923,760 34,249 130,125 573 1,088,707
Interest expense (70,809) (1,458) (212,261) - (284,528) Total nonoperating revenues (expenses) 852,951 32,791 (82,136) 573 804,179 Income (loss) before transfers 1,535,244 (617,283) 296,150 (27) 1,214,084 Transfers in - 2,104,971 - - 2,104,971
Change in net position 3,640,215 (617,283) 296,150 3,319,055 (27) Net position-beginning 953,180 30,895,686 9,045,873 (1,059,365) 39,835,374 Net position-ending $ 34,535,901 $ 335,897 $ 9,342,023 $ (1,059,392) $ 43,154,429 Business-Type Activities
Water Sanitation
Domestic
Waste Water
See Notes to Financial Statements.
16 Page 44 of 223
CITY OF LIVINGSTON, CALIFORNIA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2025
Nonmajor
Industrial
Waste Water Totals
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers $ 5,060,705 $ 2,276,846 $ 3,181,262 $ 3,701 $ 10,522,514 Payments to suppliers and service providers (2,439,995) (2,585,154) (864,792) (5,889,941) - Payments to employees for salaries and benefits (1,035,617) (310,056) (979,946) (2,325,619) - Net cash provided by (used for)
operating activities 1,585,093 (618,364) 1,336,524 3,701 2,306,954
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers from other funds 2,104,971 - - 2,104,971 -
Net cash provided by
noncapital financing activities 2,104,971 - - 2,104,971 -
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and construction of capital assets (1,935,047) (48,941) (1,521,809) (3,505,797) - Principal paid on capital debt (212,449) (12,372) (242,372) - (467,193) Interest paid on capital debt (88,484) (966) (221,616) (311,066) - Net cash (used for)
capital and related financing activities (2,235,980) (62,279) (1,985,797) (4,284,056) -
CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments 923,760 34,249 130,127 573 1,088,709 Net cash provided by
investing activities 923,760 34,249 130,127 573 1,088,709 Net increase (decrease) in
cash and cash equivalents 2,377,844 (646,394) (519,146) 4,274 1,216,578 Cash and cash equivalents-beginning 17,844,945 1,018,181 2,267,690 9,953 21,140,769 Cash and cash equivalents-ending $ 20,222,789 $ 371,787 $ 1,748,544 $ 14,227 $ 22,357,347 Business-Type Activities
Water Sanitation
Domestic
Waste Water
See Notes to Financial Statements.
17 Page 45 of 223
CITY OF LIVINGSTON, CALIFORNIA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2025
Nonmajor
Industrial
Waste Water Totals
Business-Type Activities
Water Sanitation
Domestic
Waste Water
RECONCILIATION OF CASH AND CASH EQUIVALENTS
TO THE STATEMENT OF NET POSITION
Cash and investments $ 20,197,716 $ 371,787 $ 1,748,544 $ 14,227 $ 22,332,274 Restricted cash with fiscal agent 25,073 - - - 25,073
Total cash and cash equivalents $ 20,222,789 $ 371,787 $ 1,748,544 $ 14,227 $ 22,357,347
RECONCILIATION OF OPERATING INCOME (LOSS)
TO NET CASH PROVIDED BY (USED FOR)
OPERATING ACTIVITIES
Operating income (loss) $ 682,293 $ (650,074) $ 378,286 $ (600) $ 409,905 Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:
Depreciation/amortization expense 750,308 37,787 586,222 600 1,374,917 (Increase) decrease in accounts receivable 80,840 10,357 205 3,701 95,103 (Increase) decrease in due from other governments 2,088 - - - 2,088 (Increase) decrease in prepaid costs (2,807) (487) (2,261) - (5,555) Increase (decrease) in accounts payable (55,041) (18,923) 243,992 170,028 - Increase (decrease) in accrued expenses (412) (1,582) (159) - (2,153) Increase (decrease) in deposits payable 1,240 - - - 1,240 Increase (decrease) in compensated absences 12,073 (464) 11,049 - 22,658 Increase (decrease) in net pension activity 108,702 3,448 114,887 227,037 - Increase (decrease) in net OPEB activity 5,809 1,574 4,303 - 11,686 Total adjustments 902,800 31,710 958,238 4,301 1,897,049 Net cash provided by (used for)
operating activities $ (618,364) 1,585,093 $ 1,336,524 $ 3,701 $ 2,306,954 $
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 discount/(premium) - - (9,026) - (9,026) See Notes to Financial Statements.
18 Page 46 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the City of Livingston (the City) have been prepared in conformity with Accounting Principles Generally Accepted in the United States of America (GAAP) as applicable to governmental entities. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The following sections further describe the significant accounting policies of the City.
Reporting Entity
The City operates under a Council-Manager form of government. The City's major operations include public safety; highways and streets; water, sewer, and refuse collection; parks and recreation; building inspection; public improvements; planning and zoning, and general administrative services.
Basis of Presentation
Government-Wide Financial Statements - The Government-Wide Financial Statements (the Statement of Net Position and the Statement of Activities) report information of all of the nonfiduciary activities of the government.
Eliminations have been made to minimize the double counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities, which normally are supported by taxes and inter-governmental revenues, are reported separately from business-type activities, which rely significantly on fees charged to external parties.
The Statement of Activities presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function of the City’s governmental activities.
Direct expenses are those that are specifically associated with a program or function and are clearly identifiable to a particular function. Program revenues include 1) charges paid by the recipients of goods or services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.
Net position is restricted when constraints placed on them are either externally imposed or are imposed by constitutional provisions or enabling legislation. Internally imposed designations of resources are not presented as restricted net position. When both restricted and unrestricted resources are available for use, generally, it is the City’s policy to use restricted resources first, then unrestricted resources as they are needed.
Fund Financial Statements - The Governmental Fund Financial Statements provide information about the City’s funds. Separate statements for each fund category - governmental and proprietary - are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental funds are separately aggregated and reported as non-major funds.
Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Non-operating revenues, such as subsidies and investment earnings, result from non-exchange transactions or ancillary activities.
The City reports the following major governmental funds:
General Fund – The General Fund is the general operating fund of the City. It is used for all financial resources except those required legally, or by sound financial management to be accounted for in another fund.
Generally, the General Fund is used to account for those traditional governmental services of the City, such as police, fire protection, public works administration, parks, and general administrative services. 19 Page 47 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Revenue Stabilization Fund - The Revenue Stabilization Fund is to account for significant restricted funding programs, specifically the American Rescue Plan Act monies, and for supplementing revenue in the event of an economic downturn that significantly affects the General Fund.
Maintenance Districts Fund - The Maintenance Districts Fund is to account for maintenance assessments collected for operation and maintenance of special assessment districts within the City’s jurisdiction.
Fire Services Fund - The Fire Services Fund is to account for the tracking of financial resources used to account for the activities of the City’s fire services.
Community Development Fund – The Community Development Fund is to account for all services related to community development e.g. construction permits, encroachment permits, grading, etc.
Capital Projects Fund - The Capital Projects Fund is to account for the tracking of financial resources used to acquire or construct major capital assets and projects.
The City reports the following major enterprise funds:
Water Fund – The Water Fund accounts for the operation and maintenance of the City’s water treatment and water transmission and distribution systems.
Sanitation Fund – The Sanitation Fund accounts for the operation and maintenance of the City’s sanitation system.
Domestic Waste Water Fund – The Domestic Waste Water Fund accounts for the operation and maintenance of the City’s sewer system.
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 Page 48 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance Cash and Cash Equivalents - Cash and cash equivalents/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 is responsible for the assessment, collection and apportionment of property taxes for all taxing jurisdictions. Property taxes are levied in equal installments on November 1 and February 1. They become delinquent on December 10 and April 10, respectively. The lien date is January 1 of each year. Property taxes are accounted for in the General Fund. Property tax revenues are recognized when they become measurable and available to finance current liabilities. The City considers property taxes as available if they are collected within 60 days after year end. Property tax on the unsecured roll are due on July 1 and become delinquent if unpaid on August 31. However, unsecured property taxes are not susceptible to year end accrual.
Interfund Receivables/Payables - Items classified as interfund receivable/payable represent short-term lending/borrowing transactions between funds. This classification also includes the current portion of an advance to or from another fund.
Advances To/From Other Funds - This classification represents non-current portions of any long-term lending/borrowing transactions between funds. This amount will be equally offset by a reserve of fund balance which indicates that it does not represent available financial resources and therefore, is not available for appropriation. The current portion of any interfund long-term loan (advance) is included as an interfund receivable/payable.
Capital Assets - Capital outlays are recorded as expenditures of the General, Special Revenue, and Capital Projects Funds and as assets in the Government-Wide Financial Statements to the extent the City’s capitalization threshold is met.
Capital assets, which include property, plant, equipment, lease assets, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities column in the Government-Wide Financial Statements. Capital assets are defined by the government as assets with an initial individual cost of more than $5,000 and an estimated useful life in excess of one year.
Such assets are recorded at historical cost or estimated historical cost if purchased or constructed.
Donated capital assets are recorded at estimated fair market value at the date of donation. 21 Page 49 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
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:
Years
Infrastructure 10 - 40
Buildings and structures 15 - 20
Lease assets 5 - 10
Subscription assets 3 - 10
Improvements other than buildings 15
Machinery and equipment 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 Page 50 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
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 Page 51 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
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 rightǦtoǦuse lease asset (lease asset) in the governmentǦwide 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 straightǦline 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 rightǦtoǦuse subscription asset (subscription asset) in the governmentǦwide financial statements. 24 Page 52 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
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 straightǦline 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.
New GASB Pronouncements Effective during Fiscal Year
The following Government Accounting Standards Board (GASB) pronouncement was effective for and implemented for the fiscal year ended June 30, 2025:
GASB Statement No. 101, Compensated Absences
The requirements of this Statement will improve financial reporting by implementing a unified recognition and measurement model that will result in a liability for compensated absences that more appropriately reflects when a government incurs an obligation. Establishing the unified model will result in consistent application to any type of compensated absence and will eliminate potential comparability issues between governments that offer different types of leave. This Statement will also result in a more robust estimate of the amount of compensated absences that a government will pay or settle, which will enhance the relevance and reliability of information about the liability for compensated absences.
Management has assessed the impact of this Statement on the City's financial statements and determined that it did not have a material impact.
GASB Statement No. 102, Certain Risk Disclosures
The requirements of this Statement will improve financial reporting by providing users of financial statements with essential information that currently is not often provided. The disclosures will provide users with timely information regarding certain concentrations or constraints and related events that have occurred or have begun to occur that make a government vulnerable to a substantial impact. As a result, users will have better information with which to understand and anticipate certain risks to a government’s financial condition.
Management has assessed the impact of this Statement on the City's financial statements and determined that it did not have a material impact.
25 Page 53 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) New GASB Pronouncements Effective in Future Fiscal Years GASB Statement No. 103, Financial Reporting Model Improvements The requirements of this Statement will improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability.
The Statement requires that the information presented in MD&A be limited to the related topics discussed in five sections: (1) Overview of the Financial Statements, (2) Financial Summary, (3) Detailed Analyses, (4) Significant Capital Asset and Long-Term Financing Activity, and (5) Currently Known Facts, Decisions, or Conditions.
This Statement describes unusual or infrequent items as transactions and other events that are either unusual in nature or infrequent in occurrence. Furthermore, governments are required to display the inflows and outflows related to each unusual or infrequent item separately as the last presented flow(s) of resources prior to the net change in resource flows in the government-wide, governmental fund, and proprietary fund statements of resource flows.
This Statement also requires that the proprietary fund statement of revenues, expenses, and changes in fund net position continue to distinguish between operating and nonoperating revenues and expenses. Operating revenues and expenses are defined as revenues and expenses other than nonoperating revenues and expenses.
Nonoperating revenues and expenses are defined as (1) subsidies received and provided, (2) contributions to permanent and term endowments, (3) revenues and expenses related to financing, (4) resources from the disposal of capital assets and inventory, and (5) investment income and expenses. In addition to the subtotals currently required in a proprietary fund statement of revenues, expenses, and changes in fund net position, this Statement requires that a subtotal for operating income (loss) and noncapital subsidies be presented before reporting other nonoperating revenues and expenses.
This Statement requires governments to present each major component unit separately in the reporting entity’s statement of net position and statement of activities if it does not reduce the readability of the statements. If the readability of those statements would be reduced, combining statements of major component units should be presented after the fund financial statements.
This Statement requires governments to present budgetary comparison information using a single method of communication—RSI. Governments also are required to present (1) variances between original and final budget amounts and (2) variances between final budget and actual amounts. An explanation of significant variances is required to be presented in notes to RSI.
The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter.
GASB Statement No. 104, Disclosure of Certain Capital Assets The requirements of this statement will provide users of government financial statements with essential information about certain types of capital assets. This Statement requires certain types of capital assets to be disclosed separately in the capital assets note disclosures required by Statement 34. Lease assets recognized in accordance with Statement No. 87, Leases, and intangible right-to-use assets recognized in accordance with Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements, should be disclosed separately by major class of underlying asset in the capital assets note disclosures. Subscription assets recognized in accordance with Statement No. 96, Subscription-Based Information Technology Arrangements, also should be separately disclosed. In addition, this Statement requires intangible assets other than those three types to be disclosed separately by major class. 26 Page 54 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) This Statement also requires additional disclosures for capital assets held for sale. A capital asset is a capital asset held for sale if (a) the government has decided to pursue the sale of the capital asset and (b) it is probable that the sale will be finalized within one year of the financial statement date. This Statement requires that capital assets held for sale be evaluated each reporting period. Governments should disclose (1) the ending balance of capital assets held for sale, with separate disclosure for historical cost and accumulated depreciation by major class of asset, and (2) the carrying amount of debt for which the capital assets held for sale are pledged as collateral for each major class of asset.
The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter.
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.
Deficit Fund Equity
At June 30, 2025, The City reported deficit fund equity in the following funds:
Supplementary appropriations which alter the total expenditures of any fund, or expenditures in excess of total budgeted fund appropriations, must be approved by the City Council.
All annual appropriations lapse at fiscal year end to the extent they have not been expended or encumbered.
Excess of Expenditures over Appropriations
For the year ended June 30, 2025, expenditures exceeded appropriations as follows:
Fund Name Fund Type Deficit Cause
Community Development Major Special Revenue Fund (352,761) $ (a) Industrial Waste Water Major Enterprise Fund $ (b) (1,059,392) (a) Deficit due to timing differences between grant and developer receipts and disbursements, and is expected to be eliminated through future revenues. (b) Deficit due to long-term advance from the Water Fund to subsidize operations.
Fund
Community Development 318,988 $
Gas Tax 4,690
Abandoned Vehicle Abatement 3,398
Fire Dept Measure L 2,823
Expenditures over Appropriations
27 Page 55 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
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, 2025, are classified in the accompanying financial statements as follows:
Statement of Net Position
Cash and investments 45,728,758 $
Restricted: Cash with fiscal agent 125,365
Total cash and investments 45,854,123 $
Cash on hand 7,099 $
Deposits with financial institutions 1,010,121
Cash with fiscal agent 125,365
Local Agency Investment Fund 44,711,538
Total cash and investments 45,854,123 $
Cash and investments as of June 30, 2025, consists of the following:
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 Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. The City’s investment policy does not contain any specific provisions intended to limit the City’s exposure to interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy. 28 Page 56 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
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, 2025.
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, 2025, for each investment type:
Not Rated
LAIF 44,711,538 $
Cash with Fiscal Agent 125,365
Cash and Cash Equivalents 1,017,220
Total Cash and Investments 45,854,123 $
Concentration of Credit Risk
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.
Authorized Investment Type Maximum Maturity
Maximum
Percentage
of Portfolio
Maximum
Investment in
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 N/A 20% 10%
Money Market Mutual Funds N/A 20% 10%
Mortgage Pass-Through Securities 5 years 20% None
County Pooled Investment Funds N/A None None
Local Agency Investment Funds (LAIF) N/A None None
JPA Pools (other investment pools) N/A None None
* Based on state law requirements or City investment policy requirements, whichever is more restrictive. 29 Page 57 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 3: CASH AND INVESTMENTS (CONTINUED)
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.
As of June 30, 2025, the carrying amount of the City’s bank deposits was $1,010,121 per books, and the respective bank balances totaled $1,484,785. 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).
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 organizational productivity by encouraging employees to purchase and use home computers.
Only full-time regular employees who have successfully passed their probationary period as new employees, and have no garnishments for credit or tax purposes, or similar liens in place at the time of application, are eligible to participate in this program. Contract employees may participate in this program under the following conditions: their employment contract generally extends to them the same benefits as regular employees, and the repayment period does not extend beyond their contract term.
The maximum loan amount is $3,000 per employee to be paid over a maximum of 36 months interest free. Seven employees are currently participating for a total outstanding balance as of June 30, 2025, of $2,750 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, 2025 were $804,045 and are reflected in the Program Income Fund. 30 Page 58 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
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 $ - $
Nonmajor Industrial Waster Water Fund - 1,269,129
$ 1,269,129 1,269,129 $
Advances represent long-term borrowing between funds. These amounts are not expected to be repaid within the next fiscal year and represent long-term loans to cover cash shortfalls.
B. Interfund Transfers
The General Fund transferred $470,007 to the Non-Major Governmental Funds for Council budgetary adopted funding and the Revenue Stabilization Fund transferred $2,104,971 to the Water Fund for American Rescue Plan Act infrastructure projects. In addition, the Measure V Fund transferred $2,438 to the Capital Projects Fund for various capital project expenditures.
31 Page 59 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 6: CAPITAL ASSETS
Capital asset activities for the year ended June 30, 2025, were as follows:
Depreciation/amortization expense was charged to the following functions in the Statement of Activities:
Balance Balance
Governmental Activities: June 30, 2024 Transfers Additions Retirements June 30, 2025 Capital assets, not being depreciated/amortized:
Land $ 3,485,866 $ - $ - $ 3,485,866 - $
Construction in progress 4,403,338 334,026 - 4,737,364 - Total capital assets, not being depreciated/amortized 7,889,204 334,026 - 8,223,230 - Capital assets, being depreciated/amortized:
Buildings and improvements 12,110,590 613,353 - 12,723,943 - Infrastructure 6,682,266 288,540 - 6,970,806 -
Leased equipment 59,521 - - 28,270 31,251
Software subscriptions 329,999 109,435 - 4,905 434,529
Machinery and equipment 5,535,080 764,602 - 51,248 6,248,434 Total capital assets, being depreciated/amortized 24,717,456 1,775,930 - 79,518 26,408,963 Less accumulated depreciation/amortization for:
Buildings and improvements 5,627,814 347,702 - 5,975,516 - Infrastructure 1,728,198 129,774 - 1,857,972 -
Leased equipment 36,977 - 12,395 28,270 21,102
Software subscriptions 117,398 - 89,272 4,905 201,765
Machinery and equipment 4,343,132 247,050 - 9,393 4,580,789 Total accumulated depreciation/amortization 11,853,519 826,193 - 37,663 12,637,144 Total capital assets, being depreciated/amortized, net 12,863,937 949,737 - 41,855 13,771,819 Governmental activities, capital assets, net $ 20,753,141 $ - $ 1,283,763 $ 41,855 $ 21,995,049 Balance Balance
Business-Type Activities: June 30, 2024 Transfers Additions Retirements June 30, 2025 Capital assets, not being depreciated/amortized:
Land $ 2,979,629 $ - $ - $ 2,979,629 - $
Construction in progress 2,508,238 (232,554) 3,079,836 5,355,520 - Total capital assets, not being depreciated/amortized 5,487,867 (232,554) 3,079,836 8,335,149 - Capital assets, being depreciated/amortized:
Buildings and improvements 25,000 - - - 25,000
Infrastructure 39,939,007 - - 39,939,007 -
Software subscriptions 189,804 - - - 189,804
Machinery and equipment 3,293,710 232,554 425,958 3,952,222 - Total capital assets, being depreciated/amortized 43,447,521 232,554 425,958 44,106,033 - Less accumulated depreciation/amortization for:
Buildings and improvements 25,000 - - - 25,000
Infrastructure 15,001,650 1,112,196 - 16,113,846 -
Software subscriptions 72,384 - 36,192 - 108,576
Machinery and equipment 1,466,613 226,529 - 1,693,142 - Total accumulated depreciation/amortization 16,565,647 1,374,917 - 17,940,564 - Total capital assets, being depreciated/amortized, net 26,881,874 232,554 (948,959) 26,165,469 - Business-Type activities, capital assets, net $ 32,369,741 $ 2,130,877 - $ $ 34,500,618 - $ Governmental Activities
General Government 150,084 $
Public Safety 141,712
Public Works 242,929
Parks and Community Services 291,468
Totals 826,193 $
Business Type Activities
Water 750,308 $
Sanitation 37,787
Domestic Waste Water 586,222
Industrial Waste Water 600
Totals 1,374,917 $
32 Page 60 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 7: LONG-TERM LIABILITIES
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:
Beginning Ending Current
Governmental Activities: June 30, 2024 Addition Deletion June 30, 2025 Portion U.S Bancorp Financed Purchase 1,718,793 $ $ - $ 136,037 $ 1,582,756 $ 139,758 Leases 23,081 - 12,604 10,477 6,412
Subscriptions 209,946 106,053 105,394 210,605 107,150
Compensated Absences 548,293 192,494 * - 740,787 223,975 Total Governmental Activities $ 2,500,113 $ 298,547 $ 254,035 $ 2,544,625 $ 477,295 Business Type Activities:
2016A Sewer Refunding Bonds 6,125,000 $ $ - $ 230,000 $ 5,895,000 $ 240,000 Bond premium 165,478 - 9,026 156,452 9,026
Total Bonds 6,290,478 - 239,026 6,051,452 249,026
SWRCB Water Loan 2017 889,293 - 64,808 824,485 65,849
SWRCB Water Loan 2020 3,324,866 - 94,395 3,230,471 96,102 U.S Bancorp Financed Purchase 516,423 - 40,874 475,549 41,992 Subscriptions 114,195 - 37,116 77,079 38,058
Compensated Absences 149,256 22,659 * - 171,915 78,449
Total Business Type Activities 11,284,511 $ $ 22,659 $ 476,219 $ 10,830,951 $ 569,476 * Compensated absences are shown as a net change in accordance with GASB 101, Compensated Absences .
Long-term debt payable at June 30, 2025 was comprised of the following individual issues:
Governmental Activities
U.S. Bancorp Lease – In December 2019, The City entered into a financed purchase arrangement to finance energy conservation improvements on certain City properties. The lease obligation is accounted for as a financed purchase where the related improvements to be acquired will become property of the City when all terms of the lease agreement are met. The stated interest under terms of the agreement is 2.735%. Present value of the remaining payments as of June 30, 2025 is $2,058,305, the City has allocated financed purchase proceeds of $1,582,756 to the Capital Projects Fund and $475,549 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.
See Note 13 for a detailed discussion of Leases and SBITAs in the Governmental Activities.
Business Type Activities
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 33 Page 61 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 7: LONG-TERM LIABILITIES (CONTINUED)
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, 2025.
Principal and interest debt service paid during the fiscal year ended June 30, 2025, totaled $450,650. Total sewer system net revenues calculated in accordance with the covenants were $783,272 at June 30, 2025.
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%.
SWRCB Water Loan 2020 – In September 2018, The City entered into a construction installment sale arrangement, a loan in substance, with the State Water Resource Conservation Board to finance certain City water well improvements. The stated interest under terms of the arrangement is 1.8% annually. Annual debt service payments range from $801 to $38,955 under the arrangement and start on July 1, 2020 and end on July 1, 2051. As of June 30, 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, 2025, totaled $153,821.
See Note 13 for a detailed discussion of SBITAs in the Business Type Activities.
The annual requirement to amortize the principal and interest on all long-term debt at June 30, 2025, were as follows:
Years ending
June 30, Principal Interest Principal Interest
2026 139,758 $ 43,288 $ 443,943 $ 263,038 $
2027 143,580 39,466 457,886 250,460
2028 147,507 35,539 471,910 237,419
2029 151,541 31,505 481,015 223,915
2030 155,686 27,360 500,204 210,145
2031-2035 844,684 70,552 2,071,887 837,191
2036-2040 - 1,717,280 - 565,410
2041-2045 - 3,341,842 - 324,479
2046-2050 - - 712,941 24,961
2051-2052 - - 226,597 1,819
Totals $ 1,582,756 $ 247,710 $ 10,425,505 $ 2,938,837
Governmental Activities Business Type Activities
NOTE 8: POSTEMPLOYMENT HEALTH 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 Public Employee’s Retirement System (CalPERS) currently in effect other than disability retirement, the City will continue to pay the premiums for health and dental care coverage in an amount equal to the amount paid if the employee was still employed by the City. In disability cases, dependent medical and dental coverage will continue until death of the retired employee or until dependents no longer are qualified as dependents under the current medical and dental plan.
34 Page 62 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 8: POSTEMPLOYMENT HEALTH CARE BENEFITS PLAN DESCRIPTION – AGENT, MULTIPLEEMPLOYER PLAN (CONTINUED) 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, 2024, the date of the latest actuarial valuation:
Number of active plan members 44
Number of inactive members currently receiving benefits 10 Total 54
Contributions
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:
Years 1-5 Years 6+
Target
Allocation
Expected Real
Rate of Return*
Expected Real
Rate of Return*
Global Equity 49% 3.90% 4.70%
Fixed Income 23% 2.70% 2.60%
Global Real Estate (REITs) 20% 3.70% 4.00%
Treasury Inflation Protected Securities 5% 1.70% 1.40%
Commodities 3% 2.90% 2.00%
Total 100%
CERBT Strategy 1
Asset Classification
*Real rates of return come from a geometric representation of returns that assume a general inflation rate of 2.50%
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. 35 Page 63 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 8: POSTEMPLOYMENT HEALTH CARE BENEFITS PLAN DESCRIPTION – AGENT, MULTIPLEEMPLOYER PLAN (CONTINUED) Actuarial Assumptions
The total OPEB liability for the City, after considering the sharing of benefitǦrelated costs with inactive OPEB members, based on the established pattern of practice, was determined by an actuarial valuation performed as of June 30, 2024, using the following actuarial methods and assumptions.
Actuarial Valuation Date June 30, 2024
Measurement Date June 30, 2024
Actuarial Cost Method Entry-Age Normal
Asset Valuation Method Market Value
Assumptions
Inflation 2.40%
Investment Rate of Return 6.45%
Healthcare Cost Trend Rates 7.0% in 2026, decreasing to an ultimate trend rate of 3.90% in 2075
The actuarial assumptions used in the June 30, 2024 valuation were based on the results of the MacLeod Watts Scale 2022 applied generationally.
Changes in the Net OPEB Liability
Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability
(a) (b) (c) = (a) - (b)
Balance at June 30, 2024 2,769,375 $ 461,988 $ 2,307,387 $ Changes recognized for the
measurement period:
Service cost 13,573 - 13,573
Interest 156,391 - 156,391
Expected investment income 29,100 (29,100)
Contributions-employer - 327,117 (327,117)
Benefit payments (264,514) (264,514) -
Administrative expense - (154) 154
Changes due to assumption changes (224,020) - (224,020) Changes due to plan experience 2,133,133 - 2,133,133
Changes due to investment experience - 24,751 (24,751)
Net Changes 1,814,563 116,300 1,698,263
Balance at June 30, 2025 4,583,938 $ 578,288 $ 4,005,650 $ Changes in assumptions or methods since the prior measurement date The trust rate of return and healthcare trend rate increased in line with current real world factors. Additionally, the valuation decreased the percentage of future retirees assumed to enroll a spouse, from 80% to 40% if spouse premiums are paid, and from 30% to 25%, if the City pays no portion of spouse premiums, based on a review of recent retiree elections and current active data for spouse coverage. 36 Page 64 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 8: POSTEMPLOYMENT HEALTH CARE BENEFITS PLAN DESCRIPTION – AGENT, MULTIPLEEMPLOYER PLAN (CONTINUED) 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 OPEB liability would be if it were calculated using a discount rate that is 1 percentage-point lower or 1 percentage-point higher than the current rate:
Discount Rate Current Discount Rate
-1 Percent Discount Rate +1 Percent
5.45% 6.45% 7.45%
Net OPEB Liability $ 4,404,795 $ 4,005,650 $ 3,658,273
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:
Healthcare Trend Healthcare Trend
-1 Percent Current Trend +1 Percent
Net OPEB Liability $ 3,669,336 $ 4,005,650 $ 4,386,302 Healthcare cost trend rate was assumed to increase by 7.0% effective January 1, 2026; known increases in January were reflected) and grade down to 3.9% for years 2075 and later.
Deferred Outflows/Inflows Related to OPEB
For the year ended June 30, 2025, the City recognized OPEB expense of $366,615. At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Changes of assumptions $ 277,198 $ 391,079
Differences between expected and
actual experience 2,326,519 146,482
Net difference between projected
and actual earnings on OPEB
plan investments - 7,232
Deferred Contributions 317,720 -
Total $ 2,921,437 $ 544,793
The City will recognize the deferred contributions in the next fiscal year. In addition, future recognition of these deferred resources is shown below:
Deferred
Outflows/(Inflows)
of Resources
2026 224,257 $
2027 234,099
2028 222,274
2029 222,095
2030 221,737
Thereafter 934,462
Total 2,058,924 $
Fiscal year
ended June 30,
37 Page 65 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 9: PENSION PLAN
Plan Description - The City contributes to the California Public Employees' Retirement System (PERS), an agent multiple-employer public employee defined benefit pension plan. PERS provides retirement and disability benefits, annual cost-of-living adjustments and death benefits to plan members and beneficiaries. PERS acts as a common investment and administrative agent for participating public entities within the State of California.
Benefit provisions and all other requirements are established by state statute and city ordinance. Copies of PERS' annual financial report may be obtained from their Executive Office - 400 Q Street - Sacramento, CA 95811.
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.
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, 2025, are summarized as follows:
Safety - Classic Miscellaneous - Classic
Hire Date Prior to January 1, 2013 Prior to January 1, 2013 5 years of service 5 years of service
Monthly For Life Monthly For Life
55 55
2.00% 2.00%
11.00% 7.20%
11.00% 11.60%
Safety - PEPRA Miscellaneous - PEPRA
Hire Date On or After January 1, 2013 On or After January 1, 2013 5 years of service 5 years of service
Monthly For Life Monthly For Life
57 62
2.00% 2.00%
10.90% 7.90%
10.00% 8.40%
2.00% at 55; maximum 2%
COLA
2.00% at 55; maximum 2%
COLA
Benefit Vesting Schedle
2.00% at 57; maximum 2%
COLA
2.00% at 62; maximum 2%
COLA
Benefit Formula
Required Employer Contribution Rates
Benefit Formula
Benefit Payment
Monthly Benefits, as a % of Annual Salary
Retirement Age
Required Employee Contribution Rates
Required Employer Contribution Rates
Monthly Benefits, as a % of Annual Salary
Benefit Vesting Schedle
Benefit Payment
Retirement Age
Required Employee Contribution Rates
38 Page 66 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 9: PENSION PLAN (CONTINUED)
Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on July 1 following notice of a change in the rate. Funding contributions for 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.
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of the June 30, 2024 measurement date, the City reported net pension liabilities for its proportionate shares of the net pension liability of each Plan as follows:
Miscellaneous $ 5,474,239
Safety 3,112,574
Total $ 8,586,813
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, 2024, 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, 2023, rolled forward to June 30, 2024, using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension 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, 2024, and 2023 was as follows:
Miscellaneous Safety
Proportion - Measurement Date June 30, 2024 0.0876% 0.0448% Proportion - Measurement Date June 30, 2025 0.0865% 0.0443% Change - Increase (Decrease) -0.0011% -0.0005%
For the year ended June 30, 2025, the City recognized pension expense of $503,446. At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to pension from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Contributions subsequent to the
measurement date $ 1,312,856 $ -
Changes due to proportions 357,277 84,560
Differences between expected and
actual experience 727,312 26,727
Changes of assumptions 217,386 176,611
Net difference between projected
and actual earnings on pension
plan investments 465,593 -
Total $ 3,080,424 $ 287,898
39 Page 67 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 9: PENSION PLAN (CONTINUED)
The $1,312,856 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, 2026.
Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Deferred
Outflows/(Inflows)
of Resources
2026 512,001 $
2027 1,094,579
2028 32,562
2029 (159,472)
Total 1,479,670 $
Fiscal year
ended June 30,
Actuarial Methods and Assumptions – The collective total pension liability for the June 30, 2024 measurement period was determined by an actuarial valuation as of June 30, 2023, with update procedures used to roll forward the total pension liability to June 30, 2024. The collective total pension liability was based on the following assumptions:
Actuarial Cost Method Entry Age Normal Cost Method
Actuarial Assumptions
Discount rate 6.90%
Inflation 2.30%
Salary increases Varies by entry age and services
Mortality rate table Derived using CalPERS’ membership data for all funds Post-retirement benefit increase The lesser of contract COLA or 2.30% until purchasing power protection allowance floor on purchasing power applies,
2.30% thereafter
The mortality table was developed based on CalPERS-specific data. The rates incorporate Generational Mortality to capture ongoing mortality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. For more details, please refer to the 2021 experience study report that can be found on the CalPERS website.
Discount rate – The discount rate used to measure the total pension liability for Public Employees Retirement Fund C was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best- estimate ranges of expected future real rates of return (expected rate of returns, net of pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and long- term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 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 Page 68 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
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-cap-weighted 30.00% 4.54%
Global equity-non-cap-weighted 12.00% 3.84%
Private equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed securities 5.00% 0.50%
Investment grade corporates 10.00% 1.56%
High yield 5.00% 2.27%
Emerging market debt 5.00% 2.48%
Private debt 5.00% 3.57%
Real assets 15.00% 3.21%
Leverage -5.00% -0.59%
1 An expected inflation of 2.30% used for this period.
2 Figures are based on the 2022 Asset Liability Management study Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net pension liability for each Plan, calculating using the discount rate of each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower (5.90%) or 1-percentage point higher (7.90%) than the current rate:
Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.
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 Discount Rate Current Discount Rate
-1 Percent Discount Rate +1 Percent
5.90% 6.90% 7.90%
Miscellaneous 5,458,843 $ 5,474,239 $ 3,017,471 $
Safety 4,987,834 3,112,574 1,578,875
41 Page 69 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 10: RISK MANAGEMENT (CONTINUED)
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, 2025, the FY2025 Annual Comprehensive Financial Report, is as follows:
Total Assets $ 206,777,744
Total Liabilities 157,063,998
Net Position $ 49,713,746
Total Revenues $ 94,036,144
Total Expenses 86,877,199
Increases/(Decrease) in Net Position $ 7,158,945
NOTE 11: CONTINGENT LIABILITIES
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.
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 $516,812 for governmental activities and $93,466 for business-type activities at June 30, 2025. 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, 2025, was $740,787 for governmental activities and $171,915 for business-type activities.
Amounts
Balance Balance Due Within
July 1, 2024 Net Change June 30, 2025 One Year
Governmental Activities 548,293 $ 192,494 $ 740,787 $ 223,975 $ Business-Type Activities 149,256 $ 22,659 $ 171,915 $ 78,449 $ 42 Page 70 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
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, 2025, the total value of the lease liability was $10,477. The City is required to make monthly principal and interest payments of ranging from $522 to $527. The leases have interest rates of 2%. Information on the lease assets as of June 30, 2025 are as follows:
Amount of
Leased Capital Accumulated
Lease Type Assets Amortization
Equipment lease $ 31,251 $ 21,102
Governmental Activities
Right-to-use equipment
Major Class of Underlying Asset
The future principal and interest lease payments as of June 30, 2025, were as follows:
Fiscal Year
Ending
June 30, Principal Interest
2026 $ 6,412 $ 151
2027 4,065 30
Totals $ 10,477 $ 181
Governmental Activities
The City’s lease and subscription liabilities are summarized in the table below:
Beginning Ending Current
Governmental Activities: July 1, 2024 Addition Deletion June 30, 2025 Portion Lease liability $ 23,081 $ - $ 12,604 $ 10,477 $ 6,412
Subscription liability 209,946 106,053 105,394 210,605 107,150 $ 233,027 $ 106,053 $ 117,998 $ 221,082 $ 113,562
Business Type Activities:
Subscription liability $ 114,195 $ - $ 37,116 $ 77,079 $ 38,058 43 Page 71 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 13: LEASES AND SUBSCRIPTION-BASED INFORMATION TECHNOLOGY ARRANGEMENTS (CONTINUED)
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, 2025, the total value of the subscription liabilities was $287,684. The City is required to make monthly principal and interest payments ranging from $70 to $4,446. The subscriptions have interest rates ranging from 2.4450% to 3.6510%. Information on the subscription assets as of June 30, 2025, are as follows:
Amount of
SBITA Capital Accumulated
Assets Amortization
$ 201,765 434,529 $
Amount of
SBITA Capital Accumulated
Assets Amortization
$ 108,576 189,804 $
Governmental Activities
Subscription Type
Software as a service
Business Type Activities
Subscription Type
Software as a service
The future principal and interest subscription payments as of June 30, 2025, were as follows:
Fiscal Year
Ending
June 30, Principal Interest Principal Interest Principal Interest 2026 107,150 $ 5,480 $ 38,058 $ 1,955 $ 145,208 $ 7,435 $ 2027 90,342 2,625 39,021 990 129,363 3,615
2028 13,113 262 - - 13,113 262
Totals 210,605 $ 8,367 $ 77,079 $ 2,945 $ 287,684 $ 11,312 $ Governmental Activities Business-type Activities Total
NOTE 14: SUBSEQUENT EVENTS
The City evaluated subsequent events for recognition and disclosure through March 27, 2026, the date which these financial statements were available to be issued. Management concluded that no material subsequent events have occurred since June 30, 2025, that required recognition or disclosure in the financial statements.
44 Page 72 of 223
CITY OF LIVINGSTON, CALIFORNIA
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 15: RESTATEMENTS
For the fiscal year ended June 30, 2025, restatements of beginning fund balance due to changes in major funds occurred as follows:
June 30, 2024 Changes to or
As Previously within the June 30, 2024
Reported Reporting Entity As Restated
Government-wide
Governmental activities 35,221,578 $ - $ 35,221,578 $
Business-type activities 39,835,374 - 39,835,374
Total government-wide 75,056,952 $ - $ 75,056,952 $
Governmental funds
Major funds
General fund 5,392,164 $ - $ 5,392,164 $
Maintenance Districts 4,228,327 - 4,228,327
Revenue Stabilization 1,159,347 - 1,159,347
Community Development - (897,308) (897,308)
Fire Services Fund 163,769 - 163,769
Capital Projects 909,193 - 909,193
Nonmajor funds 8,470,672 897,308 9,367,980
Total governmental funds 20,323,472 $ - $ 20,323,472 $
Proprietary funds
Major funds
Water 30,895,686 $ - $ 30,895,686 $
Sanitation 953,180 - 953,180
Domestic Waste Water 9,045,873 - 9,045,873
Nonmajor Industrial Waste Water (1,059,365) - (1,059,365) Total proprietary funds 39,835,374 $ - $ 39,835,374 $
45 Page 73 of 223
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46 Page 74 of 223
REQUIRED SUPPLEMENTARY INFORMATION
47 Page 75 of 223
CITY OF LIVINGSTON, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual General Fund
For the Year Ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Taxes $ 7,826,938 $ 7,826,938 $ 8,052,673 $ 225,735
Licenses and permits 5,905 5,905 4,673 (1,232)
Intergovernmental 355,662 355,162 403,885 48,723
Charges for services 156,000 156,000 162,393 6,393
Use of money and property 88,400 88,400 202,732 114,332 Fines and forfeitures 31,800 30,800 23,279 (7,521)
Other 3,200 3,200 87,759 84,559
Total revenues 8,467,905 8,466,405 8,937,394 470,989
EXPENDITURES
Current:
General government 1,249,886 1,394,058 1,453,298 (59,240) Public safety 5,309,899 5,569,766 5,237,977 331,789
Parks 321,851 360,968 335,487 25,481
Public works 493,866 504,107 468,101 36,006
Capital outlay 85,582 380,956 313,568 67,388
Debt service:
Principal retirement 119,347 119,347 223,692 (104,345)
Interest and fiscal charges 43,027 43,027 45,710 (2,683) Total expenditures 7,623,458 8,372,229 8,077,833 294,396 Excess (deficiency) of revenues
over (under) expenditures 844,447 94,176 859,561 765,385
OTHER FINANCING SOURCES (USES)
Transfers in 240,000 240,000 403,769 163,769
Transfers out (938,908) (938,908) (938,908) -
Subscriptions issuance - 106,053 - 106,053
Total other financing sources (uses) (698,908) (698,908) (429,086) 269,822 Net change in fund balances $ 145,539 $ (604,732) 430,475 $ 1,035,207 Fund balances-beginning 5,392,164
Fund balances-ending $ 5,822,639
48 Page 76 of 223
CITY OF LIVINGSTON, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Maintenance Districts
For the Year Ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ - $ 212,623 - $ $ 212,623
Maintenance assessments 2,075,421 2,075,422 1,955,718 (119,704) Other - - 1,202 1,202
Total revenues 2,075,421 2,075,422 2,169,543 94,121
EXPENDITURES
Current:
Public works 1,793,455 2,257,554 1,597,970 659,584
Capital outlay 621,409 357,384 307,437 49,947
Total expenditures 2,414,864 2,614,938 1,905,407 709,531 Excess (deficiency) of revenues
over (under) expenditures (339,443) (539,516) 264,136 803,652
OTHER FINANCING SOURCES (USES)
Transfers out (200,000) (200,000) (200,000) -
Total other financing sources (uses) (200,000) (200,000) (200,000) - Net change in fund balances $ (539,443) $ (739,516) 64,136 $ 803,652 Fund balances (deficit)-beginning 4,228,327
Fund balances (deficit)-ending $ 4,292,463
49 Page 77 of 223
CITY OF LIVINGSTON, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Revenue Stabilization
For the Year Ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ - $ - $ 92,906 $ 92,906
Total revenues - 1,541,485 - 1,541,485
Excess (deficiency) of revenues
over (under) expenditures - 1,541,485 - 1,541,485
OTHER FINANCING SOURCES (USES)
Transfers out (656,392) - (2,104,971) (1,448,579)
Total other financing sources (uses) - (656,392) (2,104,971) (1,448,579) Net change in fund balances $ (656,392) - $ (563,486) $ 92,906 Fund balances (deficit)-beginning 1,159,347
Fund balances (deficit)-ending $ 595,861
50 Page 78 of 223
CITY OF LIVINGSTON, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Community Development
For the Year Ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Licenses and permits $ 157,290 $ 157,290 $ 576,228 $ 418,938 Intergovernmental 5,290 5,290 417,442 412,152
Charges for services 14,655 14,655 135,937 121,282
Use of money and property - - 8,470 8,470
Fines and forfeitures 40 40 16,422 16,382
Other 105,556 105,556 55,186 (50,370)
Total revenues 282,831 282,831 1,209,685 926,854
EXPENDITURES
Current:
General government 948 948 948 -
Planning and community development 789,984 853,303 1,160,149 (306,846) Capital outlay 800 800 - 800
Debt service:
Principal retirement - - 11,377 (11,377)
Interest and fiscal charges - - 1,565 (1,565)
Total expenditures 791,732 855,051 1,174,039 (318,988)
Excess (deficiency) of revenues
over (under) expenditures (508,901) (572,220) 35,646 607,866
OTHER FINANCING SOURCES (USES)
Transfers in 508,901 508,901 508,901 -
Total other financing sources (uses) 508,901 508,901 508,901 - Net change in fund balances $ (63,319) - $ 544,547 $ 607,866 Fund balances-beginning (897,308)
Fund balances (deficit)-ending $ (352,761)
51 Page 79 of 223
CITY OF LIVINGSTON, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Fire Services Fund
For the Year Ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ - $ - $ 4,385 $ 4,385
Total revenues - - 4,385 4,385
EXPENDITURES
Current:
Public safety - 375,000 - 375,000
Total expenditures 375,000 - 375,000 -
Excess (deficiency) of revenues
over (under) expenditures (375,000) - 4,385 379,385
OTHER FINANCING SOURCES (USES)
Transfers out - (163,769) - (163,769)
Total other financing sources (uses) - - (163,769) (163,769) Net change in fund balances $ (375,000) - $ (159,384) $ 215,616 Fund balances-beginning 163,769
Fund balances (deficit)-ending $ 4,385
52 Page 80 of 223
CITY OF LIVINGSTON, CALIFORNIA
Schedules of Proportationate Share of Net Pension Liability As of June 30, for the Last Ten Fiscal Years
Proportionate Share Plan's Fiduciary
Proportion of the Proportionate of the Net Pension Net Position as a Reporting Date 1 Net Pension Share of Net Liability as a % of % of the Total as of June 30, Liability Pension Liability Covered Payroll Covered Payroll Pension Liability 2025 0.0865% $ 5,474,239 $ 2,970,247 184.3% 0.0%
2024 0.0876% 5,538,225 2,718,879 203.7% 0.0%
2023 0.0893% 5,171,407 2,728,001 189.6% 0.0%
2022 0.0459% 2,481,216 2,503,615 99.1% 0.0%
2021 0.0404% 4,398,717 2,180,943 201.7% 0.0%
2020 0.1013% 4,056,159 2,375,780 170.7% 0.0%
2019 0.0988% 3,723,031 1,982,411 187.8% 0.0%
2018 0.0969% 3,818,551 1,688,533 226.1% 0.0%
2017 0.0950% 3,300,933 1,685,745 195.8% 0.0%
2016 0.0935% 2,564,162 1,803,899 142.1% 0.0%
2025 0.0443% $ 3,112,574 $ 1,596,390 195.0% 0.0%
2024 0.0448% 3,177,723 1,548,754 205.2% 0.0%
2023 0.0470% 2,920,864 1,371,759 212.9% 0.0%
2022 0.0212% 1,148,783 1,416,193 81.1% 0.0%
2021 0.0225% 2,420,480 1,391,084 174.0% 0.0%
2020 0.0345% 2,154,291 1,383,595 155.7% 0.0%
2019 0.0331% 1,954,629 1,184,979 165.0% 0.0%
2018 0.0318% 1,933,287 1,086,467 177.9% 0.0%
2017 0.0618% 1,649,184 951,670 173.3% 0.0%
2016 0.0279% 1,150,641 892,349 128.9% 0.0%
Notes to Schedule of Proportionate Share of the Net Pension Liability:
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.
Miscellaneous Plan
Safety Plan
Benefit Changes : None
Changes of Assumptions : None
53 Page 81 of 223
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CITY OF LIVINGSTON, CALIFORNIA
Schedules of Plan Contributions
As of June 30, for the Last Ten Fiscal Years 1
Covered/ Contribution as a
Fiscal Year Actuarially Actual Contribution Covered- % of Covered/ Ending Determined Employer Deficiency Employee Covered Employee June 30, Contribution Contributions (Excess) Payroll Payroll 2025 $ 629,218 $ 629,218 $ - $ 3,274,972 19.2%
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%
2025 $ 683,638 $ 683,638 $ - $ 1,741,997 39.2%
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%
2025 $ 273,095 $ 317,720 $ (44,625) $ 5,836,172 5.4%
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%
Single Employer OPEB Plan
Miscellaneous Cost-Sharing, Multiple-Employer Pension Plan Safety Cost-Sharing, Multiple-Employer Pension Plan
55 Page 83 of 223
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
2025 2024 2023 2022
Measurement Date 6/30/2024 6/30/2023 6/30/2022 6/30/2021
TOTAL OPEB LIABILITY
Service cost $ 13,573 $ 13,178 $ 20,234 $ 21,008
Interest on total pension liability 156,391 161,267 145,636 133,522 Changes of assumptions (224,020) - 39,706 (286,818)
Difference between expected and actual experience 2,133,133 - 547,102 - Benefit payments, including refunds of employee
contributions (264,514) (250,473) (242,774) (245,000)
Net change in total OPEB liability 1,814,563 (76,028) 509,904 (377,288) Total OPEB liability-beginning 2,845,403 2,769,375 2,394,634 2,771,922 Total OPEB liability-ending (a) 4,583,938 2,769,375 2,904,538 2,394,634
PLAN FIDUCIARY NET POSITION
Contributions-employer 327,117 431,672 242,774 245,000
Net investment income 53,851 22,651 19,232 64,300
Benefit payments, including refunds of employee
contributions (264,514) (250,473) (242,774) (245,000)
Administrative expense (154) (93) (76) (87)
Net change in fiduciary net position 116,300 203,757 19,156 64,213 Plan fiduciary net position-beginning 258,231 461,988 298,210 233,997 Plan fiduciary net position-ending (b) 578,288 461,988 317,366 298,210 Net OPEB liability/(asset) (a) - (b) $ 4,005,650 $ 2,307,387 $ 2,587,172 $ 2,096,424 Plan fiduciary net position as a percentage of the
total OPEB liability 12.6% 16.7% 10.9% 12.5%
Covered-employee payroll $ 5,084,223 5,149,516 $ 4,265,241 $ $ 4,067,232 Plan net OPEB liability/(asset) as a percentage of
covered-employee payroll 77.8% 45.4% 60.7% 51.5%
Notes to Schedule of Changes in the Net OPEB Liability and Related Ratios:
1 Fiscal year 2018 was the first year of GASB Statement No. 75 implementation; therefore only eight years are shown.
Benefit Changes : None
Changes of Assumptions : None
56 Page 84 of 223
2021 2020 2019 2018
6/30/2020 6/30/2019 6/30/2018 6/30/2017
$ 16,743 17,287 $ 19,403 $ 18,792 $
166,007 164,230 161,816 159,687
- 466,400 (28,792) -
(276,572) - 93,101 -
(217,510) (203,753) (153,025) (139,650)
(21,003) 153,835 92,503 38,829
2,639,090 2,618,087 2,546,587 2,507,758
2,618,087 2,771,922 2,639,090 2,546,587
302,272 217,510 263,080 139,650
7,986 17,858 (256) -
(217,510) (203,753) (153,025) (139,650)
(36) (110) (19) -
7,876 116,341 109,780 -
109,780 226,121 - -
226,121 233,997 109,780 -
$ 2,391,966 2,537,925 $ 2,529,310 $ 2,546,587 $
8.4% 8.6% 4.2% 0.0%
$ 3,520,580 4,044,709 $ 3,387,869 $ 3,019,099 $
62.7% 67.9% 74.7% 84.3%
57 Page 85 of 223
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58 Page 86 of 223
SUPPLEMENTAL INFORMATION
59 Page 87 of 223
CITY OF LIVINGSTON, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments $ 8,959 $ 394,728 $ 1,340,983 $ 509,760 Receivables (net of allowance for uncollectible):
Accounts and interest receivable 3 4,346 14,767 5,657
Due from other governments 33,255 - 207,213 5,234
Notes and loans receivable - - - 804,045
Prepaid costs - - - -
Total assets 42,217 399,074 1,562,963 1,324,696
LIABILITIES
Accounts payable 34,843 - - 222
Deposits payable - - - -
Total liabilities 37,800 - - 222
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - 207,213 809,279
Total deferred inflows of resources - - 207,213 809,279
FUND BALANCES (DEFICITS)
Nonspendable - - - -
Restricted 4,417 399,074 1,355,750 515,195
Total fund balances (deficits) 4,417 399,074 1,355,750 515,195 Total liabilities, deferred inflows of resources,
and fund balances (deficits) $ 42,217 $ 399,074 $ 1,562,963 $ 1,324,696 Gas Tax
Local
Transportation RSTP Program Income
Special Revenue Funds
60 Page 88 of 223
CITY OF LIVINGSTON, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Receivables (net of allowance for uncollectible):
Accounts and interest receivable
Due from other governments
Notes and loans receivable
Prepaid costs
Total assets
LIABILITIES
Accounts payable
Deposits payable
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
(Continued)
$ 2,229,303 37,528 $ 2,023,760 $ $ 296,109
23,614 355 22,040 3,266
152,488 6,352 32,674 -
- - - -
- - - -
2,405,405 44,235 2,078,474 299,375
44,437 434 12,342 155
- - - -
44,437 627 12,342 155
60,105 - - -
60,105 - - -
- - - -
2,300,863 43,608 2,066,132 299,220
2,300,863 43,608 2,066,132 299,220
$ 2,405,405 44,235 $ 2,078,474 $ 299,375 $
Abandoned
Vehicle
Abatement Measure V SB-1 Public Safety
Special Revenue Funds
61 Page 89 of 223
CITY OF LIVINGSTON, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Receivables (net of allowance for uncollectible):
Accounts and interest receivable
Due from other governments
Notes and loans receivable
Prepaid costs
Total assets
LIABILITIES
Accounts payable
Deposits payable
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
$ 154,960 375,862 $ 20,744 $ $ 113,703
1,844 4,140 18,466 12
- - - 462,952
- - - -
16,533 - - -
173,337 380,002 39,210 576,667
10,828 - - 2,836
- 5,539 - -
22,790 - 3,804 2,836
- - - -
- - - -
16,533 - - -
134,014 380,002 35,406 573,831
150,547 380,002 35,406 573,831
$ 173,337 380,002 $ 39,210 $ 576,667 $
Economic
Opportunity Recreation Fund MAPS
Fire
Department
Measure L
Special Revenue Funds
62 Page 90 of 223
CITY OF LIVINGSTON, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Receivables (net of allowance for uncollectible):
Accounts and interest receivable
Due from other governments
Notes and loans receivable
Prepaid costs
Total assets
LIABILITIES
Accounts payable
Deposits payable
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
(Continued)
$ 421,858 24,439 $ 306,646 $ $ 703,556
4,642 269 3,377 12,444
- - - -
- - - -
- - - -
426,500 24,708 310,023 716,000
- - - 146,266
- - - -
- - - 146,266
- - - -
- - - -
- - - -
426,500 24,708 310,023 569,734
426,500 24,708 310,023 569,734
$ 426,500 24,708 $ 310,023 $ 716,000 $
Fire Impact Fees
Police Impact
Fees
Municipal
Facilities Impact
Fees
Amenities Impact
Fees
Capital Projects Funds
63 Page 91 of 223
CITY OF LIVINGSTON, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Receivables (net of allowance for uncollectible):
Accounts and interest receivable
Due from other governments
Notes and loans receivable
Prepaid costs
Total assets
LIABILITIES
Accounts payable
Deposits payable
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
Total
Nonmajor
Funds
$ 1,033,682 54,069 $ 552,926 $ $ 10,603,575
11,383 451 4,882 135,958
- - - 900,168
- - - 804,045
- - - 16,533
1,045,065 54,520 557,808 12,460,279
- - 11,074 263,437
- - - 5,539
- - 11,074 282,353
- - - 1,076,597
- - - 1,076,597
- - - 16,533
1,045,065 54,520 546,734 11,084,796
1,045,065 54,520 546,734 11,101,329
$ 1,045,065 54,520 $ 557,808 $ 12,460,279 $
General Plan
Park Impact Fees Impact Fees
Streets & Storm
Drain Impact Fees
Capital Projects Funds
64 Page 92 of 223
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65 Page 93 of 223
CITY OF LIVINGSTON, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025
REVENUES
Intergovernmental $ 392,805 $ - $ 202,349 $ 120,496
Charges for services - - - -
Use of money and property 592 19,531 62,238 23,491
Fines and forfeitures - - - -
Development impact fees - - - -
Other - - - -
Total revenues 393,397 19,531 264,587 143,987
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
Planning and community development - - - 10,348
Parks - - - -
Public works 460,296 - - -
Capital outlay 4,526 - - -
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total expenditures 464,822 - - 10,348
Excess (deficiency) of revenues
over (under) expenditures (71,425) 19,531 264,587 133,639
OTHER FINANCING SOURCES (USES)
Transfers in 55,000 - - -
Transfers out - - - -
Total other financing sources (uses) 55,000 - - -
Net change in fund balances (16,425) 19,531 264,587 133,639 Fund balances (deficit)-beginning 379,543 20,842 1,091,163 381,556 Restatements - changes within reporting entity - - - -
Fund balances (deficit)-beginning, as restated 379,543 20,842 1,091,163 381,556 Fund balances (deficit)-ending $ 4,417 $ 399,074 $ 1,355,750 $ 515,195 Gas Tax
Local
Transportation RSTP Program Income
Special Revenue Funds
66 Page 94 of 223
CITY OF LIVINGSTON, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025
REVENUES
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Development impact fees
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
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Restatements - changes within reporting entity
Fund balances (deficit)-beginning, as restated
Fund balances (deficit)-ending
(Continued)
$ 557,320 13,853 $ 388,268 $ $ 194,917
- - - -
1,617 97,687 95,728 15,710
- - - -
- - - -
- - - -
655,007 15,470 483,996 210,627
- - - -
- 13,399 - 112,067
- - - -
- - - -
16,929 - 57,424 -
212,986 - 144,270 -
- - - -
- - - -
229,915 13,399 201,694 112,067
2,071 425,092 282,302 98,560
- - - -
(2,438) - (55,000) (95,000)
(2,438) - (55,000) (95,000)
2,071 422,654 227,302 3,560
1,878,209 41,537 1,838,830 295,660
- - - -
1,878,209 41,537 1,838,830 295,660
$ 2,300,863 43,608 $ 2,066,132 $ 299,220 $
Special Revenue Funds
Abandoned
Vehicle
Abatement Measure V SB-1 Public Safety
67 Page 95 of 223
CITY OF LIVINGSTON, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025
REVENUES
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Development impact fees
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
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Restatements - changes within reporting entity
Fund balances (deficit)-beginning, as restated
Fund balances (deficit)-ending
$ - - $ - $ 116,000 $ $ 576,642
- - 172,425 - -
16,183 - 20,107 172 12
- - 155 - -
- - - - -
- - 65,308 - -
- 16,183 257,995 116,172 576,654
- - 669 - -
- - - 164,738 2,823
- - - - -
- - 613,960 - -
- - - - -
- - 1,802 - -
- - 18,966 - -
- - 5,789 - -
- - 641,186 164,738 2,823
- 16,183 (383,191) (48,566) 573,831
- - 430,007 55,000 -
- - - - -
- - 430,007 55,000 -
- 16,183 46,816 6,434 573,831
363,819 (897,308) 103,731 28,972 -
897,308 - - - -
363,819 - 103,731 28,972 -
$ - 380,002 $ 150,547 $ 35,406 $ 573,831 $
Special Revenue Funds
Formerly
Nonmajor
Community
Development Recreation Fund MAPS
Fire
Department
Measure L
Economic
Opportunity
68 Page 96 of 223
CITY OF LIVINGSTON, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025
REVENUES
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Development impact fees
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
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Restatements - changes within reporting entity
Fund balances (deficit)-beginning, as restated
Fund balances (deficit)-ending
(Continued)
$ - - $ - $ - $
- - - -
1,210 20,139 14,575 55,649
- - - -
43,364 - 36,067 210,348
- - - 31,107
1,210 63,503 50,642 297,104
- - - -
- - - -
- - - 211
- - - -
- - - -
- - - 709,018
- - - -
- - - -
- - - 709,229
1,210 63,503 50,642 (412,125)
- - - -
- - - -
- - - -
1,210 63,503 50,642 (412,125)
362,997 23,498 259,381 981,859
- - - -
362,997 23,498 259,381 981,859
$ 426,500 24,708 $ 310,023 $ 569,734 $
Capital Projects Funds
Amenities Impact
Fees Fire Impact Fees
Police Impact
Fees
Municipal
Facilities Impact
Fees
69 Page 97 of 223
CITY OF LIVINGSTON, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025
REVENUES
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Development impact fees
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
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Restatements - changes within reporting entity
Fund balances (deficit)-beginning, as restated
Fund balances (deficit)-ending
Total
Nonmajor
Funds
$ - - $ - $ $ 2,562,650
- - 226,868 399,293
49,282 4,054 21,702 519,679
- - - 155
112,340 36,760 - 438,879
- - - 96,415
161,622 40,814 248,570 4,017,071
- - - 669
- - - 293,027
- - 65,079 75,638
- - - 613,960
- - - 534,649
- 55,991 - 1,128,593
- - - 18,966
- - - 5,789
- 55,991 65,079 2,671,291
(15,177) 161,622 183,491 1,345,780
- - - 540,007
- - - (152,438)
- - - 387,569
(15,177) 161,622 183,491 1,733,349
883,443 69,697 363,243 8,470,672
- - - 897,308
883,443 69,697 363,243 9,367,980
$ 1,045,065 54,520 $ 546,734 $ 11,101,329 $
Capital Projects Funds
Park Impact Fees
Streets & Storm
Drain Impact Fees
General Plan
Impact Fees
70 Page 98 of 223
CITY OF LIVINGSTON, CALIFORNIA
Schedule of Net Revenue Available for Debt Service
Year Ended June 30, 2025
Domestic
Waste Water
Operating Revenues
Charges for services $ 2,959,219
Other income 221,838
Total Operating Revenues 3,181,057
Operating Expenses
Personnel costs 1,110,026
Services and supplies 1,106,523
Total Operating Expenses 2,216,549
Net Revenue 964,508
Non- Operating Revenues
Investment income 119,191
Net Non-operating Revenues 119,191
Net Revenue Available for Debt Service $ 1,083,699
Parity Obligation Debt Service
2016A Sewer Refunding Bond Debt Service $ 450,650
Parity Obligation Debt Service Rate Covenant Coverage 2.40 71 Page 99 of 223
CITY OF LIVINGSTON, CALIFORNIA
Schedule of Net Revenue Available for Debt Service
Year Ended June 30, 2024*
Domestic
Waste Water
Operating Revenues
Charges for services $ 2,889,306
Other income 60,812
Total Operating Revenues 2,950,118
Operating Expenses
Personnel costs 1,064,540
Services and supplies 1,137,855
Total Operating Expenses 2,202,395
Net Revenue 747,723
Non- Operating Revenues
Investment income 122,979
Net Non-operating Revenues 122,979
Net Revenue Available for Debt Service $ 870,702
Parity Obligation Debt Service
2016A Sewer Refunding Bond Debt Service $ 449,450
Parity Obligation Debt Service Rate Covenant Coverage 1.94 72 Page 100 of 223
LSLCPAS.COM
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 Members of the City Council
City of Livingston, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Livingston, California (hereafter, the City), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated March 27, 2026.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. 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 the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements.
However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
To the Honorable 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.
Irvine, California
March 27, 2026
74 Page 102 of 223
Presentation of the Annual
Financial Audit for the Fiscal Year
Ended June 30, 2025
April 21, 2026
lslcpas.com
Management’s Responsibilities
• The preparation and fair presentation of the financial statements in accordance with US GAAP • Design and implementation of internal controls
• Evaluate if there are any conditions which indicate doubt of continued financial viability • Complying with the requirements of federal award programs
lslcpas.com
Auditors’ Responsibilities
• Conduct the audit in accordance with:
Generally accepted auditing standards
Government Auditing Standards
Uniform Guidance
• Exercise professional judgment, and professional skepticism • Conduct a risk-based approach to the audit
• Understand the entity’s internal control structure
• Evaluate significant accounting estimates for reasonableness • Evaluate if there are any conditions which indicate doubt of continued financial viability
lslcpas.com
Financial Section
• Presents detailed financial statements including balance sheet and income statement • Includes notes explaining accounting policies and significant financial details • Shows changes in financial position through cash flow statements • Presents detailed information on required supplementary information:
Budgetary comparison schedules for the general fund and major special revenue funds Pension schedules
OPEB schedules
• Presents other supplementary information
Combining and individual nonmajor fund statements and schedules Other
lslcpas.com
Audit Results • Unmodified auditors’ opinion • Report on Internal Controls and Compliance No material weaknesses identified No significant deficiencies identified No material noncompliance identified • Change in accounting policies for GASB 101, Compensated Absences No material impact • Estimates are reasonable Pension and OPEB liabilities • No difficulties encountered during the audit • No corrected and uncorrected misstatements: • No disagreements with management • No fraud, waste, or abuse identified
lslcpas.com
Audit Results – Other Reports
Single Audit (Federal Awards)
• Total Federal awards - $1.48M
• Major program
ARPA - $1.45M
• Unmodified opinion on compliance
• No internal control findings
• No noncompliance findings
• Schedule of Expenditures of Federal
Awards
lslcpas.com
Key Financial Metrics
General Fund Critical Ratios vs.
Benchmarks
• Current Ratio = 9.2 (>1.5)
• Quick Ratio = 8.2 (>1)
• Liabilities to Equity = 0.1 (<1)
• Unrestricted Equity to Expenses = 0.7
(>0.2)
• Unrestricted Equity to Next Year’s
Budgeted Expense = 0.7 (>0.2)
Significant Account Activities
• Change in net position increased by
$2.9M
• Capital assets increased by $5.5M
• Long-term liabilities decreased by
$0.5M
• Pension liability decreased by $0.2M
• General Fund revenues vs. budget =
$470k positive variance
• General Fund expenditures vs. budget
= $295k positive variance
lslcpas.com
Questions?
lslcpas.com
Contact Us
www.lslcpas.com
[email protected]
(949) 829-8299
Gouveia Engineering
City of
Livingston
Project
Update
April 21, 2026
2 WELL 8A AND WELL 18 APRIL 21, 2026
Well 8A and Well 18
• Start up is expected to occur at the end of April/early May. • Expected to begin bidding in May.
APRIL 21, 2026 TCP TREATMENT PLANTS AND STORAGE 3 TANKS - $27M GRANT TCP Treatment Plants and Storage Tanks
• City is in the process of executing the funding agreement with the State.
4 TRAFFIC PROJECTS APRIL 21, 2026
Traffic Projects
5 TRAFFIC PROJECTS APRIL 21, 2026
Pavement Projects
STAFF REPORT
1 AGENDA ITEM: Warrant Register April 10, 2026
MEETING DATE: April 21, 2026
PREPARED BY: Consuelo Moreno, Account Clerk
REVIEWED BY: Happy Bains, Finance Director
RECOMMENDATION:
Ratify the warrant register dated April 10, 2026
DISCUSSION:
Government Code sections 37208(b) and 37209 provide that accounts payable warrants or checks drawn in payment of demands certified or approved by the finance director as conforming to a budget approved by ordinance or resolution of the legislative body need not be audited by the legislative body prior to payment.
In addition, Government Code section 37208(a) provides that payroll warrants or checks need not be audited by the legislative body prior to payment. Payrolls shall be presented to the legislative body for ratification and approval at the first meeting after delivery of the payroll warrants or checks. The sum of any payroll checks issued within the week prior to the date of the check register is also noted on the accompanying check register.
The following checks have been certified to be in accordance with the City’s approved budget.
The checks have been issued, and the check register is presented to the City Council for ratification:
March 26, 2026 – April 10, 2026
CHECKS #
NET PAYROLL……………………...........…. $ 150,857.40 4077-4089 GENERAL WARRANTS……………………. $ 1,404,691.22 15516-15633
ACH WARRANTS…………………………….$ 181,632.97
PAYROLL WARRANTS…………..….…...…$ 66,658.52
TOTAL WARRANTS………………………… $ 1,803,840.11
ATTACHMENTS:
Warrant Register (detailed by date and check number)
Accounts Payable
User:
Printed:
[email protected]
4/13/2026 4:48 PM
Checks by Date - Summary by Check Date
Check No Vendor No Vendor Name Check Date Check Amount
ACH 188 Frontier 03/27/2026 3,489.34
ACH 203 PG&E 03/27/2026 46,384.81
ACH 272 Charter Communications Holdings, LLC 03/27/2026 384.10 15516 1307 Amazon Capital Services 03/27/2026 869.98
15517 446 Belkorp Ag, LLC 03/27/2026 147.33
15518 1811 Bizon Group Inc 03/27/2026 2,649.84
15519 1787 Burke,Williams & Sorensen, LLP 03/27/2026 90,030.49 15520 909 Canon Financial Services, Inc. 03/27/2026 334.64 15521 508 City of Livingston (Petty Cash) 03/27/2026 939.56 15522 1239 Clark Pest Control of Stockton, Inc. 03/27/2026 111.00 15523 1835 ClearGov Inc. 03/27/2026 13,950.00
15524 1790 Stephanie R. Dietz 03/27/2026 1,750.00
15525 547 Don's Mobile Glass 03/27/2026 59.00
15526 1410 FFP Fund VII TEI Partnership 1, LLC 03/27/2026 5,574.99 15527 260 First Communications, LLC 03/27/2026 14.74
15528 1151 Jose Flores 03/27/2026 773.00
15529 727 Garton Tractor, Inc 03/27/2026 19,509.86
15530 356 Gouveia Engineering, Inc. 03/27/2026 157,098.25 15531 1821 Heritage Lanscape Supply Group, INC 03/27/2026 309.16 15532 266 Hilmar Lumber 03/27/2026 87.34
15533 359 Hinderliter, de Llamas & Associates 03/27/2026 2,202.88 15534 267 Hoffman Security 03/27/2026 197.95
15535 501 Hunt & Sons, LLC 03/27/2026 7,669.95
15536 1837 Gary Ingram 03/27/2026 99.22
15537 388 Interstate Battery System of Fresno 03/27/2026 79.55 15538 520 Interstate Truck Center 03/27/2026 362.56
15539 521 Jim Brisco Enterprises, Inc. 03/27/2026 1,675.78 15540 1130 Kellogg Supply 03/27/2026 123.24
15541 276 Livingston True Value Hardware, Inc. 03/27/2026 370.20 15542 UB*02170 ERICA MAGANA 03/27/2026 261.35
15543 278 Merced Irrigation District 03/27/2026 12.56
15544 269 Merced Pest Control 03/27/2026 85.00
15545 389 Mid Valley IT 03/27/2026 1,439.57
15546 180 Mission Linen Service 03/27/2026 740.18
15547 1664 Modesto Overhead Door, Inc. 03/27/2026 5,569.00 15548 194 Modesto Welding Products 03/27/2026 24.00
15549 302 Office Depot, Inc./ODP Business Solutions, LLC 03/27/2026 327.15 15550 201 O'reilly Automotive, Inc. 03/27/2026 80.45
15551 1104 Pacific Bay Equipment Service & Sales 03/27/2026 583.83 15552 1828 PG&E Nuclear Deco Charges 03/27/2026 38.60
15553 1735 BlueTriton Brands, Inc Primo Brands 03/27/2026 235.47 15554 1407 Eulalio Rosquites 03/27/2026 250.00
15555 208 Saenz Pest Control, Inc. 03/27/2026 129.00
15556 561 Safe-T-Lite of Modesto, Inc. 03/27/2026 518.12 15557 499 Safety-Kleen Systems, Inc. 03/27/2026 466.20
15558 739 Self- Help Enterprises 03/27/2026 221.73
15559 589 Shannon Pump Co. 03/27/2026 23,915.75
AP Checks by Date - Summary by Check Date (4/13/2026 4:48 PM) Page 1
Check No Vendor No Vendor Name Check Date Check Amount
15560 307 Shred-It, C/O Stericycle, Inc. 03/27/2026 294.73 15561 1834 Team Topia, Inc. 03/27/2026 150.00
15562 1552 Turbo Data System, Inc. 03/27/2026 769.49
15563 313 U.S. Bank Equipment Finance 03/27/2026 453.17 15564 1839 United Way of Merced County 03/27/2026 1,500.00 15565 1150 Valley 29 Electric, LLC 03/27/2026 3,867.13
15566 277 Valley Farm Supply Stores, Inc. 03/27/2026 171.42 15567 367 Verizon Wireless 03/27/2026 1,867.83
15568 409 Willdan Financial Services 03/27/2026 11,435.03 Total for 3/27/2026: 412,655.52
15569 251 ABS Direct, Inc. 04/01/2026 2,040.21
15570 1840 Atwater Tint 04/01/2026 3,195.00
15571 454 Backflow Apparatus & Valve Co. 04/01/2026 322.58 15572 1787 Burke,Williams & Sorensen, LLP 04/01/2026 71,381.26 15573 398 Central SanJoaquin Valley Risk Management Authorit 04/01/2026 92,393.00 15574 399 Central SanJoaquin Valley Risk Management Authorit 04/01/2026 111,087.00 15575 262 Gilton Solid Waste 04/01/2026 6,148.55
15576 1821 Heritage Lanscape Supply Group, INC 04/01/2026 237.50 15577 266 Hilmar Lumber 04/01/2026 368.59
15578 570 Jocelyn E. Roland, Ph.D., ABPP 04/01/2026 500.00 15579 1130 Kellogg Supply 04/01/2026 43.29
15580 360 Krazan & Associates, Inc 04/01/2026 17,700.00 15581 524 Merced Chevrolet 04/01/2026 76.28
15582 389 Mid Valley IT 04/01/2026 1,178.52
15583 180 Mission Linen Service 04/01/2026 76.19
15584 1548 Morris Yegor Mobile Vehicle Inspections 04/01/2026 2,050.00 15585 431 Monte Vista Small Animal Hospital 04/01/2026 690.40 15586 199 Northstar Chemical 04/01/2026 4,417.20
15587 667 Max Pangelina 04/01/2026 150.00
15588 1796 Power Business Technology 04/01/2026 25.95
15589 561 Safe-T-Lite of Modesto, Inc. 04/01/2026 141.55 15590 408 Sapien Family Trust 04/01/2026 1,000.00
15591 439 Sharpening Shop 04/01/2026 390.94
15592 598 Standard Insurance Company RB 04/01/2026 2,785.25 15593 1829 Synergy Site Services Inc. 04/01/2026 831.52 15594 310 Totlcom, Inc. 04/01/2026 427.71
15595 314 Valley Coffee & Water 04/01/2026 85.20
15596 486 Sunil Verma DC 04/01/2026 200.00
15597 608 Vision Service Plan- CA 04/01/2026 775.56
15598 210 WGR Southwest, Inc. 04/01/2026 2,399.51
15599 409 Willdan Financial Services 04/01/2026 7,403.99 Total for 4/1/2026: 330,522.75
1000426 FIT Federal Tax Payments 04/02/2026 21,191.49
1000427 NBS1 National Benefit Services - AltaMont St Clair04/02/2026 1,620.24 1000428 PERS Public Employ Retire System 04/02/2026 34,642.60 1000429 PTS PTS - Part Time Seasonal 457 Plan 04/02/2026 409.22 1000430 SIT State Tax Payments 04/02/2026 7,824.97
1000431 VALIC Variable Annunity Life Ins. 04/02/2026 970.00 Total for 4/2/2026: 66,658.52
ACH 188 Frontier 04/03/2026 3,066.57
AP Checks by Date - Summary by Check Date (4/13/2026 4:48 PM) Page 2
Check No Vendor No Vendor Name Check Date Check Amount
ACH 203 PG&E 04/03/2026 168.86
ACH 272 Charter Communications Holdings, LLC 04/03/2026 243.62 Total for 4/3/2026: 3,479.05
ACH 422 U.S. Bank Corporate Payment Systems 04/09/2026 10,074.72 ACH 401 Keenan & Associates 04/09/2026 117,820.95
Total for 4/9/2026: 127,895.67
15600 1307 Amazon Capital Services 04/10/2026 269.03
15601 1804 Boot Barn Inc 04/10/2026 543.94
15602 660 Calgon Carbon Corporation 04/10/2026 112,000.00 15603 291 City of Livingston c/o L &L District Irrigation04/10/2026 8,008.67 15604 1239 Clark Pest Control of Stockton, Inc. 04/10/2026 298.00 15605 447 Conco West, Inc 04/10/2026 495,377.50
15606 258 Ewing Irrigation Products, Inc. 04/10/2026 469.79 15607 1686 Forensic Nurse Specialist of Nor CA, LLC 04/10/2026 2,250.00 15608 1758 Garda CL West, Inc. Lockbox #233209 04/10/2026 203.91 15609 501 Hunt & Sons, LLC 04/10/2026 4,943.96
15610 1726 International Tele-Path 04/10/2026 1,935.00
15611 165 J L Analytical Services, Inc. 04/10/2026 32.00 15612 1823 JT & Sons Fencing 04/10/2026 1,995.63
15613 268 Language Line Services, Inc. 04/10/2026 199.28 15614 415 Merced Irrigation District 04/10/2026 169.80
15615 389 Mid Valley IT 04/10/2026 121.38
15616 180 Mission Linen Service 04/10/2026 364.35
15617 1818 Moore Twinning Associates, Inc. 04/10/2026 330.00 15618 1797 New Century Construction & Consulting, Inc.04/10/2026 27,595.12 15619 199 Northstar Chemical 04/10/2026 11,979.71
15620 949 Nova Heating and Air Conditioning 04/10/2026 260.00 15621 302 Office Depot, Inc./ODP Business Solutions, LLC 04/10/2026 1,308.78 15622 1845 Paul's Glass Company 04/10/2026 1,221.24
15623 305 Platt 04/10/2026 512.46
15624 433 Razzari Ford 04/10/2026 1,477.81
15625 1844 RotoCo LLC. 04/10/2026 603.54
15626 1794 Rush Medium-Duty Truck Centers of California 04/10/2026 1,549.69 15627 307 Shred-It, C/O Stericycle, Inc. 04/10/2026 380.30 15628 1405 Taylor Backhoe Service, Inc. 04/10/2026 9,500.00 15629 530 Telstar Instruments 04/10/2026 2,828.00
15630 692 Tesco Controls, Inc. 04/10/2026 2,007.50
15631 1150 Valley 29 Electric, LLC 04/10/2026 20,948.39 15632 314 Valley Coffee & Water 04/10/2026 8.00
15633 277 Valley Farm Supply Stores, Inc. 04/10/2026 78.42 Total for 4/10/2026: 711,771.20
Report Total (132 checks): 1,652,982.71
AP Checks by Date - Summary by Check Date (4/13/2026 4:48 PM) Page 3
MEETING MINUTES
SPECIAL AND REGULAR MEETING
LIVINGSTON CITY COUNCIL
APRIL 7, 2026
A Special and Regular Meeting of the Livingston City Council was held on April 7, 2026, in the City Council Chambers with Mayor Moran presiding.
SPECIAL MEETING
Mayor Moran called the meeting to order at 6:00 p.m.
ROLL CALL
Mayor Jose A. Moran
Mayor Pro Tem Gurpal Samra
Council Member Singh Uppal (Late Attendance)
Council Member Jason Roth
Council Member Robert Wallis
Clerk Notes: Council Member Uppal entered the Council Chambers at 6:02 p.m. after roll call was taken.
Roll call was switched to him being late.
PLEDGE OF ALLEGIANCE
The pledge of allegiance to the flag was recited
MOMENT OF SILENCE
There was a moment of silence for First Responders and Military Members.
CITIZEN COMMENTS
Mayor Moran opened and closed citizen comments at 6:02 p.m., as there were no comments from the public, the Council went into Closed Session immediately thereafter to discuss the following matters.
CLOSED SESSION
6. Conference with Labor Negotiator (Government Code Section 54957.6) Labor Negotiator:
Jose Antonio Ramirez, City Manager
Employee Organizations:
OE3- Clerical Bargaining Unit
OE3 - Police Supervisory Employees
Association OE3 - Livingston Police Officer
Association
7. Conference with Legal Counsel- Anticipated
Litigation-Significant Exposure to Litigation
Pursuant to Government Code section
54956.9(d)(2), (e)(1) 4 matters.
8. Conference with Real Property Negotiator
(Government Code section 54956.8)
Real Property:
APN: 022-010-007
Negotiating Parties for City: Jose Ramirez, City Manager Negotiating Parties for Property Owner: Livingston Union School District Under Negotiation: Price, Terms, of Payment.
REVISED REGULAR MEETING
Mayor Moran called the meeting to order at 7:04 p.m.
PLEDGE OF ALLEGIANCE
The pledge of allegiance to the flag was recited
MOMENT OF SILENCE
There was a moment of silence for First Responders and Military Members.
ROLL CALL
Mayor Jose A. Moran
Mayor Pro Tem Gurpal Samra
Council Member Singh Uppal
Council Member Jason Roth
Council Member Robert Wallis (Absent)
Clerk Notes: Council Member Wallis left before the regular meeting started.
CHANGES TO THE AGENDA
None.
CLOSED SESSION ANNOUNCEMENT
No reportable action was taken.
CITIZEN COMMENTS
Mayor Moran opened and closed citizen comments at 7:06 p.m., as there were no comments from the public.
COUNTY SUPERVISOR’S ANNOUNCEMENTS AND REPORTS
Supervisor Jim Pacheco Announcements and Reports.
Mayor Moran gave a report on behalf of Merced County Supervisor Jim Pacheco.
ANNOUNCEMENTS AND REPORTS
Clerk Notes: Mayor Pro-Tem Samra stepped down from the dais at 7:08 p.m. and returned at 7:10 p.m.
City Staff Announcements and Reports.
• Anthony Chavarrria, Public Works Director
City Manager Announcements and Reports.
• Jose A. Ramirez, City Manager
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.
None.
CONSENT AGENDA
1. Ratify Warrants Register Dated March 25, 2026.
2. City Treasurer’s Investment Report for the Month Ending January 31, 2026.
3. Approval of Minutes of Meeting Held on March 3, 2026.
4. Approval of Minutes of Meeting Held on March 17, 2026.
5. Consideration of Adopting a Resolution Authorizing Participation in The Patrick Leahy Bulletproof Vest Partnership (BVP) Grant Program And Authorizing The Purchase Of NIJCompliant Ballistic Vests for Law Enforcement Personnel.
6. Consideration of Adopting a Resolution Continuing The Local Emergency Due To The Public Health And Property Threat Created By The Well 9 Failure (4/5 Vote Required).
7. Consideration of Adopting a Resolution (1) Approving the Procurement of One Complete Variable Frequency Drive (VFD) Panel with Main Breaker, DV/DT Motor Filter and Local Control Options (HOA, Pot and Lights) From Valley 29 Electric. In the Amount Not to Exceed $41,124.65, (2) Authorizing the Finance Department to Make a Supplement Appropriation to the Wastewater Enterprise Fund in the Amount of $41,124.65; and (3) Authorizing the City Manager to Execute All Required Documents.
8. Consideration of Adopting a Resolution Adopting an Updated Records Management Policy and Records Retention Scheule, Superseding Policy No. 2021-105 and the 2021 Records Retention Schedule.
9. Consideration of Adopting a Resolution Approving the Procurement of Firework Show Services by Pyro Spectaculars Inc. for the 2026 July 4th Celebration.
Mayor Moan opened and closed public comments at 7:19 pm, as there were no comments from the public.
Motion: M/S Samra/Roth to approve consent agenda items. The motion carried 4-0-1 by the following roll call vote:
AYES: Council Members: Uppal, Samra, Roth, and Moran
NOES: Council Members: None
ABSENT: Council Members: Wallis
PUBLIC HEARING
10. Introducing and Waiving First Reading of An Ordinance of The City of Livingston Amending Chapter 2-4 Of Title 3 of the Livingston Municipal Code Regulating Sidewalk Vending and Scheduling a Second Reading of the Ordinance for Adoption.
Deputy City Attorney Maria Sullivan introduced this item.
Mayor Moran opened and closed public comments at 7:23 p.m., as there were no comments from the public.
Motion: M/S Moran/Roth to Waive First Reading of An Ordinance of The City of Livingston Amending Chapter 2-4 Of Title 3 of the Livingston Municipal Code Regulating Sidewalk Vending and Scheduling a Second Reading of the Ordinance for Adoption. The motion carried 4-0-1 by the following roll call vote:
AYES: Council Members: Uppal, Samra, Roth, and Moran
NOES: Council Members: None
ABSENT: Council Members: Wallis
11. Introducing And Waiving First Reading of an Ordinance of the City Council of the City of Livingston Amending Livingston Municipal Code Section 1-12-2 Regarding Surplus Property Disposal Procedures and Scheduling a Second Reading of the Ordinance for Adoption.
Acting Chief of Police John Ramirez and Public Works Director Anthony Chavarria introduced this item.
Council Member Uppal proposed that they amend section 2b of the resolution to state that a notice will be provided to the public every time the city sells something.
Mayor Moran noted that, in regard to section 4 of the staff report’s recommendation about the surplus land, sale, or leasing, he recommends that they add or change language so that this type of transaction be brought to the Council.
City Attorney Sullivan suggested that they add language stating that any surplus land would have to come before the council for approval in order to dispose of it.
Mayor Moran opened and closed public comments at 7:37 pm, as there were no comments from the public.
Motion: M/S Moran/Roth to approve ordinance with the changes as suggested by City Attorney’s office regarding brining surplus land to City Council and to require notification to the public of any sales. The motion carried 4-0-1 by the following roll call vote:
AYES: Council Members: Uppal, Samra, Roth, and Moran
NOES: Council Members: None
ABSENT: Council Members: Wallis
12. Consideration of Adopting a Resolution to Receive and Accept The Housing Element Annual Progress Report For Calendar Year 2025 And Authorize Staff To Submit The Report To The California Department Of Housing And Community Development And The Governor's Office Of Land Use And Climate Innovation.
Clerk Notes: Council Member Uppal stepped down from the dais at 7:39 p.m. and returned at 7:40 pm.
Assistant Contract City Planner Jaliah Smith introduced this item.
Mayor Moran opened and closed public comments at 7:42 pm, as there were no comments from the public.
Motion: M/S Samra/Roth to approve Resolution to Receive and Accept The Housing Element Annual Progress Report For Calendar Year 2025 And Authorize Staff To Submit The Report To The California Department Of Housing And Community Development And The Governor's Office Of Land Use And Climate Innovation. The motion carried 4-0-1 by the following roll call vote:
AYES: Council Members: Uppal, Samra, Roth, and Moran
NOES: Council Members: None
ABSENT: Council Members: Wallis
Mayor Moran closed the public hearing at 7:46 p.m.
DISCUSSION AND POTENTIAL ACTION ITEMS
13. Consideration Of Adopting A Resolution Authorizing the Waiver of Parks and Recreation Fees For Surf Soccer.
Recreation Superintendent Jacquie Benoit introduced this item.
Mayor Moran opened and closed public comment at 7:54 pm, as there were no comments from the public.
Motion: M/S Moran/Samra to approve Resolution Authorizing the Waiver of Parks and Recreation Fees For Surf Soccer, with the necessary corrections to the fee amount, and direct staff to handle these matters internally, provided staff follows the procedures (as stated in municipal code). The motion carried 4-0-1 by the following roll call vote:
AYES: Council Members: Uppal, Samra, Roth, and Moran
NOES: Council Members: None
ABSENT: Council Members: Wallis
14. Consideration Of Adopting A Resolution Authorizing a Fee Waiver For Memorial Park and Kitchen Use For The Livingston High School All Class Reunion On September 26, 2026.
Recreation Superintendent Jacquie Benoit introduced this item.
Mayor Moran opened and closed public comments at 7:54 pm, as there were no comments from the public.
Motion: M/S Roth/Moran to approve Resolution Authorizing a Fee Waiver For Memorial Park and Kitchen Use For The Livingston High School All Class Reunion On September 26, 2026, with the necessary corrections on the fee amount and direct staff to handle these matters internally as long as staff follows the procedures (as stated in the municipal code). The motion carried 4-0-1 by the following roll call vote:
AYES: Council Members: Uppal, Samra, Roth, and Moran
NOES: Council Members: None
ABSENT: Council Members: Wallis
15. Consideration Of Adopting a Resolution Adopting A Policy To Prohibit Councilmembers From Using Electronic Devices To Communicate With Each Other During City Council Meetings.
Deputy City Attorney Maria Sullivan introduced this item.
Mayor Moran pointed out a clerical error in the last paragraph, the date is wrong. He noted that the date needed to be corrected.
Mayor Moran opened public comments at 8:00 pm and closed public comments at 8:01 pm, as there were no comments from the public.
Motion: M/S Samra/Roth to approve Resolution Adopting a Policy to Prohibit Councilmembers from Using Electronic Devices to Communicate with each Other During City Council Meetings. This motion carried 4-0-1 by the following roll call vote:
AYES: Council Members: Uppal, Samra, Roth, and Moran
NOES: Council Members: None
ABSENT: Council Members: Wallis
ANNOUNCEMENTS AND REPORTS
City Council Members’ Announcements and Reports.
• Council Member Jason Roth
• Council Member Japjeet Uppal
• Mayor Pro-Tem Gurpal Samra
Mayor’s Announcements and Reports
• Mayor Jose Moran
.
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. • 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.
COUNCIL DIRECTION ON FUTURE AGENDA ITEMS
None.
ADJOURNMENT
The meeting was adjourned by consensus at approximately 8:23 p.m. __________________________________
Deputy City Clerk of the City of Livingston
APPROVED:
_____________________________
Mayor or Mayor Pro Tempore
The written meeting minutes reflect a summary of specific actions taken by the City Council. They do not necessarily reflect all of the comments or dialogue leading up to the action. All meetings are digitally recorded and are an official record of the meeting’s proceedings. Digitally recorded verbatim minutes are available upon request and may be obtained at Livingston City Hall.
STAFF REPORT
AGENDA ITEM: Resolution Of The City Council Of The City Of Livingston Approving The Amended And Restated MIDAMERICA Administrative And
Retirement Solutions Health Reimbursement Arrangement (HRA) Service Agreement And Authorizing The City Manager To Execute All Related Documents
MEETING DATE: April 21, 2026
PREPARED BY: Arcelia Cruz, Human Resources Coordinator
REVIEWED BY: Jose Antonio Ramirez, City Manager
RECOMMENDATION:
Staff recommends that the City Council approve the amended and restated MidAmerica Administrative and Retirement Solutions Health Reimbursement Arrangement (HRA) service agreement and authorize the City Manager to execute all related documents.
BACKGROUND AND DISCUSSION:
On January 20, 2026, City Council authorized the implementation of the Health Reimbursement Arrangement (HRA) program. After further discussion with MidAmerica, it has been identified that we will need to amend the HRA service agreement to include the updated reimbursement of eligibility requirements.
Identified Retirees and eligible dependents were made aware of the new HRA plan guidelines at the March 12, 2026, and March 13, 2026, Benistar (Group Retiree Health Solutions) Benefits presentation and through individual communications.
The City’s HRA program will provide reimbursement for identified retirees and eligible dependents for the following items:
• Hartford Plan (Express Scripts) Rx prescription plan out of pocket expenses for reimbursement eligibility of up to $2,100.00 annually for each eligible retiree and dependent. Currently we have (7) eligible retirees over the age of 65 and six (6) dependents. Retirees and eligible dependents will need to provide acceptable proof/documentation for prescription out of pocket expenses. This was an action the City Council approved at the March 3, 2026, Council Meeting. • Medicare late enrollment fees. Retirees and eligible dependents who did not enroll in Medicare Part B coverage at age of 65 and have been assessed a 10% late enrollment fees will be required to provide proof to include premium notice from the Social Security Administration Office to be eligible for reimbursement requests.
DISCUSSION:
The Amended Health Reimbursement Arrangement (HRA) service agreement includes the following updates:
Updated Retiree A:
Retiree A: Late Medicare Enrollment Retirees
Defined as: Retirees who enrolled late into Medicare will have their increased premium cost (late enrollment penalties) reimbursed through the HRA that is attributed to their Medicare enrollment timing.
Reimbursements: Limited Purpose Medicare Premium Late Enrollment Penalties Added new class:
Retiree B: Prescription Drug Benefit
Defined as: Eligible retirees enrolled in the City’s Medicare Advantage Plan will receive a stipend to their HRA account annually for prescription drug costs.
Contribution Frequency: Annual
Vesting Schedule: Immediate access to funds with no carryover; unused funds will revert to the City after plan year end.
Forfeitures: Reduce employer contributions
Run-off Times: 60-day run-off.
Reimbursements: Limited Purpose: Prescription expenses
Administrative Fees: $24/per participant per quarter (includes $1 platform fee) FISCAL IMPACT:
No fiscal impact on the FY2025/2026 budget. The HRA program cost will be reported in the FY 2026/2027 budget.
ATTACHMENTS:
1. Amended HRA Service Agreement
2. Resolution No. 2026-
RESOLUTION NO. 2026-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVINGSTON APPROVING THE
AMENDED AND RESTATED MIDAMERICA ADMINISTRATIVE AND RETIREMENT
SOLUTIONS HEALTH REIMBURSEMENT ARRANGEMENT (HRA) SERVICE AGREEMENT
AND AUTHORIZING THE CITY MANAGER TO EXECUTE ALL RELATED DOCUMENTS WHEREAS, City of Livingston (the “Employer”) has established and adopted the MidAmerica Administrative & Retirement Solutions Health Reimbursement Arrangement (the “Plan”) for the benefit of its eligible employees and their dependents; and WHEREAS, the section of the Plan entitled “Plan Amendments” reserves the right of the Employer to amend the Plan, at any time and in whole or in part, so long as participants are notified and any amendment does not adversely affect the rights of existing participants, and to make changes imposed by the Internal Revenue Service, without notice to participants; and WHEREAS, the Employer wishes to amend and restate the Plan; and WHEREAS, a copy of the amended and restated Plan document has been attached; and WHEREAS, identified Retirees and eligible dependents were made aware of the new HRA plan guidelines at the March 12, 2026, and March 13, 2026, Benistar (Group Retiree Health Solutions) Benefits presentation and through individual communications.
WHEREAS, implementation of the HRA Program will have no fiscal impact to the adopted FY20256/2026 budget. The HRA program cost will be reported in the FY 2026/2027 budget.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Livingston:
1. That the Plan is amended and restated by adopting all of the terms of the amended and restated Plan documents attached, effective on April 21, 2026.
2. The above recitals are true and correct.
3. This resolution is effective immediately upon adoption.
I hereby certify that the foregoing Resolution No. 2026-___ 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 21st day of April 2026, by the vote recorded as follows:
AYES:
NOES:
ABSENT:
ABSTAIN:
Jose A. Moran, Mayor
of the City of Livingston
ATTEST:
___________________________________
Monica Cisneros, Deputy City Clerk
of the City of Livingston
APPROVED AS TO LEGAL FORM
____________________________________
Marc Barraza Tran, City Attorney
________________________
Rev 02082011 v 1
RESOLUTION TO AMEND AND RESTATE
THE MIDAMERICA ADMINISTRATIVE & RETIREMENT SOLUTIONS
HEALTH REIMBURSEMENT ARRANGEMENT
WHEREAS,
(the “Employer”) has established and adopted the MidAmerica Administrative & Retirement Solutions Health Reimbursement Arrangement (the “Plan”) for the benefit of its eligible employees and their dependents;
WHEREAS, the section of the Plan entitled “Plan Amendments” reserves the right of the Employer to amend the Plan, at any time and in whole or in part, so long as participants are notified and any amendment does not adversely affect the rights of existing participants, and to make changes imposed by the Internal Revenue Service, without notice to participants; WHEREAS, the Employer wishes to amend and restate the Plan; and WHEREAS, a copy of the amended and restated Plan document has been attached; NOW, THEREFORE, BE IT RESOLVED that the Plan is amended and restated by adopting all of the terms of the amended and restated Plan document attached, effective on .
********
This Resolution has been executed this day of , 20
Signature
Name and Title
Employer
Health Reimbursement Arrangement for Retirees
Health Reimbursement Arrangement for Retirees
ADOPTION AGREEMENT
for
Employer Address:
Employer Telephone Number:
Employer Identification Number:
The undersigned Employer, by executing this Adoption Agreement, hereby adopts and implements the Health Reimbursement Arrangement for Retirees (hereinafter referred to as the “Plan” or the “HRA”) and agrees to abide by the terms of the Plan. With this Adoption Agreement, and by its authorized signature below, the Employer hereby makes the following designations.
Effective Date. The Plan’s Original Effective Date is . The Plan’s Restated Effective Date is . The Plan is available to Retirees of the Employer effective .
Plan Year. The Plan Year ends on .
Eligible Classes. The class or classes of Retirees covered by this Plan are: (See attached Class Specifications.) Class RetA: Class RetB:
Class RetC: Class RetD:
Class RetE: Class RetF:
Designation of Plan Administrator. The Employer hereby designates the following initial Plan Administrator: MidAmerica Administrative & Retirement Solutions, Inc.
Designation of Individuals to Have Access to Protected Health Information (“PHI”). The following Employees, classes of Employees, or other persons shall be given access to the PHI to be disclosed:
The Employer hereby agrees to the provisions of the Plan and has executed this Adoption Agreement on this day of , 20 .
Name of Employer:
Signature:
Print Name:
Title:
Employer CONTACT (print):
Title:
E-Mail:
Telephone: Ext.
Fax:
IRS Circular 230 Notice: We are required to advise you no person or entity may use any tax advice in this communication or any attachment to (i) avoid any penalty under federal tax law or (ii) promote, market or recommend any purchase, investment or other action.
Retiree HRA Adoption Agreement – Rev. 07.2015
Health Reimbursement Arrangement for Retirees
Employer Representations
The Employer intends to reduce its Retirees' medical expenses by providing reimbursement of such expenses, in a limited capacity.
The Employer may allow Retirees to participate in both the HRA and the Special Pay Plan (403(b)). Retirees are not permitted to make any election or choice between cash, the HRA, and/or the Special Pay Plan, or any other tax deferred program.
The Employer will base HRA allocations on its estimates of the costs required to provide a certain amount of medical reimbursements to its Retiree population as that population approaches Medicare age. The Employer has discretion in determining classes of Employees eligible to participate in the Retiree HRA. Once determined, Retirees in the class shall be treated uniformly and be provided a uniform allocation to the HRA. Such class shall remain in effect for the Employer's entire fiscal year for all affected Retirees in such year and for all future contributions to such class. Each year, the Employer may reevaluate allocations and classes for new Retirees only. The Employer may gather information from the Retiree to determine the appropriate allocation to the HRA, but individual Participants are not allowed to elect or to determine their allocation. The Employer will monitor all rehires to ensure that less than two employees are in the Retiree HRA Plan. The Employer acknowledges that it has received the Plan document for the HRA and agrees with all the terms therein. The Employer understands that whether a contribution to the HRA is non-elective for tax purposes is a facts and circumstances determination, and the Employer is responsible for whether the contribution is truly non-elective or not. The Employer understands that MidAmerica Administrative & Retirement Solutions, Inc. and its agents and employees are not tax or legal advisors. They may provide general information regarding the tax treatment of health reimbursement arrangements, but the Employer should consult with its own tax or legal advisors as to how tax and other rules may apply to its own facts and circumstances.
The Employer will not provide any information or forms or enter into any contracts inconsistent with the preceding.
Effective Date Employer Initials
Retiree HRA Adoption Agreement – Rev. 07.2015
Health Reimbursement Arrangement for Retirees
Eligible Class RetA:
Defined as:
Employment Status Upon the initial contribution to the Plan, Participant employment status shall be:
Retiree Active with no access to benefit until retirement or separation of service Contribution Types All funds for the Plan shall come exclusively from the Employer and shall be determined in accordance with the following formula:
Dollar Amount Percentage of Compensation or Retirement Pay Contribution Frequency
One Time Annually Quarterly
Semi-Annually Monthly Other
Vesting Schedule Participants shall own their account balance in accordance with the following vesting schedule:
100% Immediate
100% upon Retirement, meeting the Employer’s eligible requirements for retirement 100% upon Separation of Service
Other
100% upon death (can be selected in addition to “other” above) Forfeitures Employees who are not 100% vested under the Vesting Schedule at the time of termination shall forfeit their unvested funds. In the event of the death of the Participant, the Participant’s spouse, and all of the Participant's qualifying dependents, any vested funds remaining in the account shall be forfeited. In the event that the Participant opts out of participation in the Plan, all vested and unvested funds shall be forfeited. Forfeitures shall:
Reduce future Employer contributions
Be redistributed pro-rata at the end of each Plan Year to all Plan Participants who are actively employed as of the end of the Plan Year Run-off Times Participants will be allowed 0 (zero) days to continue incurring expenses after the date that their Participation in the Plan ends. The Run-off time for Participants to submit claims for reimbursement from funds that shall be forfeited will be 90 (ninety) days. The Run-off time for funds that shall be forfeited due to death will be one year.
Reimbursements Reimbursements shall be for:
All eligible Medical Expenses specified in section 213(d) of the Internal Revenue Code Limited Purpose
Post Deductible
Premium Only Medical Expenses
HRA/FSA Ordering
The Employer maintains a Flexible Spending Account (FSA) plan in which Participants may elect to participate.
The Plan permits reimbursements for expenses eligible to be reimbursed by the FSA plan and therefore the HRA shall not reimburse before expenses exceeding the dollar amount of any FSA have been paid.
The Plan permits reimbursements for Limited Purpose, Deductible or Premium Only expenses which are not eligible to be reimbursed by the FSA plan and therefore the HRA shall reimburse before the Participant’s FSA account is exhausted.
Administration Fees: Administrative Fees are paid by the Employer. ____________________________________________________________________________________________________________________ Manual Claim Fees: Not applicable.
Reimbursement Eligibility A Participant shall be eligible for reimbursement of medical expenses at the time selected below.
Immediate
Upon becoming 100% vested
Upon Retirement or Separation of Service
Investment Selection Investment Provider:
Type of Investment: Fixed annuity only Variable annuities – Default Forfeiture Default Employer directed
Participant directed; restrictions are:
None
100% vested
At Retirement
Account balance in excess of $
Other
Funds limited (see attachment)
Effective Date Employer Initials
Retiree HRA Adoption Agreement – Rev. 07.2015
Health Reimbursement Arrangement for Retirees
Eligible Class RetB:
Defined as:
Employment Status Upon the initial contribution to the Plan, Participant employment status shall be:
Retiree Active with no access to benefit until retirement or separation of service Contribution Types All funds for the Plan shall come exclusively from the Employer and shall be determined in accordance with the following formula:
Dollar Amount Percentage of Compensation or Retirement Pay Contribution Frequency
One Time Annually Quarterly
Semi-Annually Monthly Other
Vesting Schedule Participants shall own their account balance in accordance with the following vesting schedule:
100% Immediate
100% upon Retirement, meeting the Employer’s eligible requirements for retirement 100% upon Separation of Service
Other
100% upon death (can be selected in addition to “other” above) Forfeitures Employees who are not 100% vested under the Vesting Schedule at the time of termination shall forfeit their unvested funds. In the event of the death of the Participant, the Participant’s spouse, and all of the Participant's qualifying dependents, any vested funds remaining in the account shall be forfeited. In the event that the Participant opts out of participation in the Plan, all vested and unvested funds shall be forfeited. Forfeitures shall:
Reduce future Employer contributions
Be redistributed pro-rata at the end of each Plan Year to all Plan Participants who are actively employed as of the end of the Plan Year Run-off Times Participants will be allowed 0 (zero) days to continue incurring expenses after the date that their Participation in the Plan ends.
The Run-off time for Participants to submit claims for reimbursement from funds that shall be forfeited will be 60 (sixty) days. The Run-off time for funds that shall be forfeited due to death will be one year.
Reimbursements Reimbursements shall be for:
All eligible Medical Expenses specified in section 213(d) of the Internal Revenue Code Limited Purpose
Post Deductible
Premium Only Medical Expenses
HRA/FSA Ordering
The Employer maintains a Flexible Spending Account (FSA) plan in which Participants may elect to participate.
The Plan permits reimbursements for expenses eligible to be reimbursed by the FSA plan and therefore the HRA shall not reimburse before expenses exceeding the dollar amount of any FSA have been paid.
The Plan permits reimbursements for Limited Purpose, Deductible or Premium Only expenses which are not eligible to be reimbursed by the FSA plan and therefore the HRA shall reimburse before the Participant’s FSA account is exhausted.
Immediate
Upon becoming 100% vested
Upon Retirement or Separation of Service
Investment Selection Investment Provider:
Type of Investment: Fixed annuity only Variable annuities – Default Forfeiture Default Employer directed
Participant directed; restrictions are:
None
100% vested
At Retirement
Account balance in excess of $
Other
Funds limited (see attachment)
Effective Date Employer Initials
Administration Fees: Administrative Fees are paid by the Employer. ___________________________________________________________________________________________________________________ Manual Claim Fees: Not applicable.
Reimbursement Eligibility
Retiree HRA Adoption Agreement – Rev. 07.2015
STAFF REPORT
AGENDA ITEM: Approve A Resolution Approving A Purchase Agreement With NEOGOV For The Continued Services Of Recruit Module Applicant Tracking Software, And Authorizing City Manager To Execute All Related Documents On Behalf Of The City
MEETING DATE: April 21, 2026
PREPARED BY: Arcelia Cruz, Human Resources Coordinator
REVIEWED BY: Jose Antonio Ramirez, City Manager
RECOMMENDATION:
Staff recommends the City Council approve resolution approving a purchase agreement with NEOGOV for the continued services of Recruit Module Applicant Tracking Software and authorize the City Manager to execute all related documents on behalf of the City.
BACKGROUND AND DISCUSSION:
On April 16, 2024, Council authorized a two-year service agreement with NEOGOV for the purchase of Applicant Tracking System Recruit Module. NEOGOV is a cloud-based module that provides public sector organizations with Human Resources Management System (HRMS) solutions by automating and supporting the entire employee lifecycle to include recruitment, hiring and onboarding processes in one centralized platform. NEOGOV is the leading provider of HRMS software for public sector organizations.
The continued services with NEOGOV are critical to the Human Resource Department recruitment process; it has improved workflow and allowed a centralized location of all applicant information and has made the recruitment process more effective.
Livingston Municipal Code Section 1-11-6 allows the City Councill to waive formal bidding for the purchase of items over $10,000 where there is adequate justification because the item is available from only one source. Due to the unique nature of the software and its current incorporation into the City’s computer systems, it would be a hardship for the Human Resources Department to formally bid the purchase and implement a new applicant tracking software when it would require new software, including an implementation phase which can take several months and would create a disruption to the City’s current applicant work flow process.
Additionally, it would result in additional staff time, training and ultimately more cost to roll out new applicant tracking software.
FISCAL IMPACT:
The purchase order with NEOGOV will be from 04/23/2026 to 04/22/2027. The total cost for one (1) year service is $11,416.39. The partial cost of $2,854.11 has been funded in the FY 2025/26 adopted budget Fund Account 1100-101-4310. The remaining cost of $8,562.28 will be included in the FY 2026/27 budget Fund 1100-101-4310.
ATTACHMENTS
1. Resolution
2. NEOGOV Purchase Order
RESOLUTION NO. 2026-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVINGSTON
APPROVING A PURCHASE AGREEMENT WITH NEOGOV FOR THE CONTINUED
SERVICES OF RECRUIT MODULE APPLICANT TRACKING SOFTWARE AND
AUTHORIZING THE CITY MANAGER TO EXECUTE ALL RELATED DOCUMENTS ON
BEHALF OF THE CITY
WHEREAS, Staff recommends the City Council approve a purchase agreement with NEOGOV for the continued services of Recruit Module Applicant Tracking Software and authorize the City Manager to execute all related documents on behalf of the City; and WHEREAS, on April 16, 2024, the City Council authorized a two-year service agreement with NEOGOV for the purchase of Applicant Tracking System Recruit Module. Staff desires to continue services with NEOGOV; and
WHEREAS, the purchase agreement with NEOGOV will be from 4/23/2026 to 4/22/2027. The total cost for one (1) year service is $11,416.39. The partial cost of $2,854.11 has been funded in the FY 2025/26 adopted budget Fund Account 1100-101-4310. The remaining cost of $8,562.28 will be included in the FY 2026/27 budget Fund 1100-101-4310.
WHEREAS, Livingston Municipal Code Section 1-11-6 allows the City Councill to waive formal bidding for the purchase of items over $10,000 where the item is available from only one source.
WHEREAS, due to the unique nature of the software and its current integration into the City’s computerized system, it would create an undue hardship for the Human Resources Department to formally bid the purchase and implement a new applicant tracking software when it would require new software, including an implementation phase which can take several months and would create a disruption to its current applicant work flow process. Additionally, it would result in additional staff time, training and ultimately more cost to roll out new applicant tracking software.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Livingston as follows:
Section 1. The City Council approves the purchase agreement with NEOGOV for the period of 4/23/2026 to 4/22/2027, for the total cost of $11,416.39, and authorizes the City Manager to execute all related documents.
Section 2. The City Council finds adequate justification exists to waive formal bidding requirements due to the software’s current integration into the City’s computerized system, and formal bidding would create undue cost and hardship for the City to onboard a new software tracking system.
Section 2. This resolution will become effective immediately.
I hereby certify that the foregoing Resolution No. 2026-XX is a full, true and correct copy of a resolution duly passed and adopted by City Council of the City of Livingston at a regular meeting thereof duly held on 21st day of April 2026, by the vote recorded as follows:
ABSENT:
ABSTAIN:
By: ______________________________
Jose A. Moran, Mayor
of the City of Livingston
ATTEST:
___________________________________
Monica Cisneros, Deputy City Clerk
of the City of Livingston
APPROVED AS TO LEGAL FORM
____________________________________
Marc Tran, City Attorney
AYES
NOES
THIS IS NOT AN INVOICE
Contract Records Order Details
Account Number: A-685469 Order #: Q-431488
Customer: Livingston, City of (CA) Valid Until: 3/24/2026 Effective Employee Count: 49
Sales Rep: Renewals Team
Customer Contact
Billing Contact: Livingston, City of (CA) Shipping Contact : Livingston, City of (CA) Arcy Cruz Arcy Cruz
Billing Address: 1416 C Street Shipping Address: 1416 C Street Livingston, CA 95334 Livingston, CA 95334
Billing Contact Email: [email protected] Shipping Contact Email: [email protected] Billing Phone: 2093948041 Shipping Phone: 2093948041
Payment Terms
Payment Term: Net 60 Notes:
PO Number:
Subscription Service
April 2026
Item Type Start Date End Date Qty. License Type Total (USD) Governmentjobs.com Subscription Recurring 4/23/2026 4/22/2027 49 Employee Based
$939.33
Insight Subscription Recurring 4/23/2026 4/22/2027 49 Employee Based
$5,587.31
Onboard Subscription Recurring 4/23/2026 4/22/2027 49 Employee Based
$4,889.75
April 2026 TOTAL: $11,416.39
This price does NOT include any sales tax. Total in USD Additional Terms and Conditions
License Terms: Enterprise license denotes that Customer has purchased an enterprise wide license up to the employee count specified above.
User based license denotes that Customer has purchased the number of licenses set forth in the quantity column. Item count denotes the number of items that Customer has licensed as set forth in the quantity column.
Payment Terms: All invoices issued hereunder are due upon the invoice due date. If the Order is for a period longer than one year, the fees for the first period shown shall be invoiced immediately and the fees for future years/periods shall be invoiced annually in advance of each 12 month period shown on the Order, but regardless of the billing cycle, Customer is responsible for the fees for the entire Order. The fees set forth in this Service Order are exclusive of all applicable taxes, levies, or duties imposed by taxing authorities and Customer shall be responsible for payment of any such applicable taxes, levies, or duties. All payment obligations are non-cancellable, and all fees paid are non-refundable. Payment for services ordered hereunder shall be made to Governmentjobs.com, Inc., (D/B/A NEOGOV).
Terms & Conditions: This Order Form creates a legally binding contract on the parties. Unless otherwise agreed in a written agreement between GovernmentJobs.com, Inc. (D/B/A/ NEOGOV), parent company of PowerDMS, Inc., Cuehit, Inc., Ragnasoft LLC (D/B/A/ PlanIT Schedule), and Design PD, LLC (D/B/A Agency360) (collectively, “NEOGOV”) and Customer, this Order Form and the services to be furnished pursuant to this Order Form are subject to the terms and conditions set forth here: https://www.neogov.com/service-specifications. The Effective Date (as defined in the terms and conditions) shall be the Subscription Start Date.
Special Condition:
Your signature below constitutes acceptance of terms herein and contractual commitment to purchase the items listed above.
Accepted and Agreed By Authorized Representative of:
Livingston, City of (CA)
Signature:
Printed Name:
Title:
Date
THE INFORMATION AND PRICING CONTAINED IN THIS ORDER FORM IS STRICTLY CONFIDENTIAL.
4902-9464-0274 v1 Page 1 of 2
STAFF REPORT
AGENDA ITEM: Resolution of the City Council of the City of Livingston Ratifying Emergency Repairs and Cleaning to the Old 99 Storm Lift Station; 1) Approve the Emergency Service Call from Shannon Pump Co. & Teeples Plumbing & Drilling Inc. in the Amount of $28,467.54; 2) Authorize the Finance Department to Make a Supplement Appropriation to the Wastewater Enterprise Fund in the Amount of $28,467.54 ; 3) Authorize the City Manager to Execute All Required Documents
MEETING DATE: April 21, 2026
PREPARED BY: Jesus Jr. Chavez, Water/Wastewater Manager REVIEWED BY: Jose Antonio Ramirez, City Manager
REVIEWED BY: Anthony Chavarria, Public Works Director
RECOMMENDATION:
Staff recommends that the City Council adopt a resolution ratifying emergency repairs and cleaning to the old 99 storm lift station; 1) Approve the emergency service call from Shannon Pump Co. & Teeples Plumbing & Drilling Inc. in the amount of $28,467.54; 2) Authorize the Finance Department to make a supplement appropriation to the Wastewater Enterprise Fund in the amount of $28,467.54; 3) authorize the City Manager to execute all required documents.
BACKGROUND:
On the morning of December 25, 2025, staff observed water accumulating at the Campbell Boulevard underpass along Highway 99, a high-volume corridor serving both residential and commercial traffic.
Due to public safety concerns, the underpass was temporarily closed, and an inspection of the Old Highway 99 storm lift station was conducted. The inspection revealed that both lift station pumps were not operating as designed.
The lift station was originally constructed circa 1950, and many of its original components have since become obsolete and require custom fabrication. The wet well exceeds 30 feet in depth, which is beyond the reach of City maintenance equipment and significantly complicates routine cleaning, inspection, and repair efforts.
Given the urgency of the situation, emergency contractor Shannon Pump Co., which is familiar with the site from prior work, was engaged to remove, repair, and reinstall both pumps. The repairs addressed multiple mechanical deficiencies, including defective safety pins on both impellers that prevented proper pumping operation. While the pumps were out of service, Teeples Plumbing & Drilling Inc., a separate contractor, was hired to clean the wet well, as the depth and limited accessibility of the structure made it impractical for City staff to perform the work.
Following reinstallation, the pumps were tested during a subsequent rain event and operated as intended. City staff is now evaluating potential renovation or modernization options for the lift station to improve long-term accessibility and reliability using contemporary components. Many existing parts are
4902-9464-0274 v1 Page 2 of 2
no longer manufactured and must be custom fabricated, resulting in increased maintenance complexity and long-term costs.
DISCUSSION:
The Livingston Municipal Code requires formal bidding procedures for all purchases over $10,000 unless the formal bidding process is undesirable, impossible, unavailing, or incongruous as determined by the City Manager. Section 1-11-6 waiver of formal bid procedures of the Municipal Code states that formal bid procedure of items over $10,000 can only be waived if the purchase is (A) Of urgent necessity for the preservation of life, health or property, (B) Waived by Council resolution passed by at least four affirmative votes; and/or (C) Available from only one source. Sole source must be adequately justified.
Staff determined that this situation constituted an emergency requiring immediate action to protect public health, safety, and property due to unexpected flooding resulting from the storm lift station failure. With the Old 99 Storm Lift Station out of service, it was critical to promptly remove, repair, and reinstall the facility to restore functionality. Staff acted swiftly to remove approximately five feet of standing water and mitigate safety hazards. The Campbell Boulevard underpass is a major commercial corridor that provides essential access for residents and Foster Farms truck traffic, making timely repairs vital to maintaining public safety and transportation access.
FISCAL IMPACT:
Staff requests the Finance Department to make a supplemental appropriation to Fiscal Year 2025/2026 budget in the amount of $28,467.54 to the Wastewater Enterprise Fund (2101-815-4436)-Storm Drain O & M.
ATTACHMENTS:
1. Resolution No. 2026-__
2. Exhibit A- Shannon Pump Co. Final Invoice for Pulling, Repairing and Reinstall Pumps.
3. Exhibit B-Teeples Plumbing & Drilling Inc. Final Invoice for cleaning and clearing debri.
4. Exhibit C -Memorandum
RESOLUTION NO. 2026-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVINGSTON RATIFYING EMERGENCY REPAIRS AND CLEANING TO THE OLD 99 STORM LIFT STATION; 1) APPROVE THE EMERGENCY SERVICE CALL FROM SHANNON PUMP CO. & TEEPLES PLUMBING & DRILLING INC. IN THE AMOUNT OF $28,467.54; 2)
AUTHORIZE THE FINANCE DEPARTMENT TO MAKE A SUPPLEMENT
APPROPRIATION TO THE WASTEWATER ENTERPRISE FUND IN THE AMOUNT OF $28,467.54 ; 3) AUTHORIZE THE CITY MANAGER TO EXECUTE ALL
REQUIRED DOCUMENTS
WHEREAS, on the morning of December 25, 2025, staff observed water accumulating at the Campbell Boulevard underpass along Highway 99, a high-volume corridor serving both residential and commercial traffic; and
WHEREAS, due to public safety concerns, the underpass was temporarily closed, and an inspection of the Old Highway 99 storm lift station was conducted and the inspection revealed that both lift station pumps were not operating as designed; and WHEREAS, the lift station was originally constructed circa 1950, and many of its original components have since become obsolete and require custom fabrication; and WHEREAS, the wet well exceeds 30 feet in depth, which is beyond the reach of City maintenance equipment and significantly complicates routine cleaning, inspection, and repair efforts; and
WHEREAS, given the urgency of the situation, emergency contractor Shannon Pump Co., which is familiar with the site from prior work, was engaged to remove, repair, and reinstall both pumps; and
WHEREAS, the repairs addressed multiple mechanical deficiencies, including defective safety pins on both impellers that prevented proper pumping operation.; and WHEREAS, while the pumps were out of service, Teeples Plumbing & Drilling Inc., a separate contractor, was hired to clean the wet well, as the depth and limited accessibility of the structure made it impractical for City staff to perform the work; and WHEREAS, following reinstallation, the pumps were tested during a subsequent rain event and operated as intended; and
WHEREAS, city staff is now evaluating potential renovation or modernization options for the lift station to improve long-term accessibility and reliability using contemporary components.
Many existing parts are no longer manufactured and must be custom-fabricated, resulting in increased maintenance complexity and long-term costs; and WHEREAS, the Livingston Municipal Code requires formal bidding procedures for all purchases over $10,000 unless the formal bidding process is undesirable, impossible, unavailing, or incongruous as determined by the City Manager; and
WHEREAS, section 1-11-6 waiver of formal bid procedures of the Municipal Code states that formal bid procedure of items over $10,000 can only be waived if the purchase is (A) Of
urgent necessity for the preservation of life, health or property, (B) Waived by Council resolution passed by at least four affirmative votes; and/or (C) Available from only one source. Sole source must be adequately justified; and
WHEREAS, staff determined that this situation constituted an emergency requiring immediate action to protect public health, safety, and property due to unexpected flooding resulting from the storm lift station failure; and
WHEREAS, with the Old 99 Storm Lift Station out of service, it was critical to promptly remove, repair, and reinstall the facility to restore functionality; and WHEREAS, with the Old 99 Storm Lift Station out of service, it was critical to promptly remove, repair, and reinstall the facility to restore functionality; and WHEREAS, staff acted swiftly to remove approximately five feet of standing water and mitigate safety hazards. The Campbell Boulevard underpass is a major commercial corridor that provides essential access for residents and Foster Farms truck traffic, making timely repairs vital to maintaining public safety and transportation access; and NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Livingston hereby:
1. Finds that the foregoing recitals are true and correct and incorporated by reference.
2. Approves the ratification of the emergency repairs and Cleaning to the Old 99 Storm Lift Station; 1) approves the Emergency Service Call from Shannon Pump Co. & Teeples Plumbing & Drilling Inc. in the amount of $28,467.54.
3. Authorizes the Finance Department to make a supplement appropriation to the Wastewater Enterprise Fund in the amount of $28,467.54 (2101-815-4436)-Storm Drain O & M.
4. Authorizes the City Manager to execute all required documents.
5. This Resolution will become effective immediately.
I hereby certify that the foregoing Resolution No. 2026-___ 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 21st day of April 2026, by the vote recorded as follows:
AYES:
NOES:
ABSENT:
ABSTAIN:
By:
Jose A. Moran, Mayor
of City of Livingston
ATTEST
Monica Cisneros, Deputy City Clerk
of the City of Livingston
APPROVED AS TO LEGAL FORM
________________________
Marc Tran, City Attorney
Item Description Quantity Price Amount
#43, 2015 Kenny Rogers Removed 4.5 loads of water from the lift station to reach the solids. Entered
the lift station to shovel the solids out
and pressure wash. This was an
emergency call due to upcoming
storm. Grant & Shannon
6.25 $735.00 $4,593.75
Laborer Additional Laborer assisted with the
cleaning process. Shannon R
6.25 $220.00 $1,375.00
Bill to
Environmental Management
Services
14960 Vinewood
Livingston, CA 95334
Ship to
Environmental Management
Services
14960 Vinewood
Livingston, CA 95334
Work Order #: 40499 Transaction Date: 12/30/2025 Terms: Due on receipt Customer PO #: Jesus
Chavez
Invoice #: i69686
Subtotal: $5,968.75
Tax: $0.00
Total: $5,968.75
Payments: $0.00
Balance Due: $5,968.75
Teeples Plumbing & Drilling Inc.
PO Box 1717
Empire, CA 95319
Phone: (209) 5810480
Fax: (209) 5810484
[email protected]
teeplesplumbing.com
STAFF REPORT
AGENDA ITEM: Resolution Approving And Authorizing The Mayor To Execute The 2026 Restated Joint Powers Agreement Of The Transit Joint Power Authority Of Merced County (TJPA)
MEETING DATE: April 21, 2026
PREPARED BY: Jose A. Ramirez, City Manager
REVIEWED BY: Jose A. Ramirez, City Manager
RECOMMENDATION:
That the City Council adopt the resolution approving and authorizing the Mayor to execute the 2026 Restated Joint Powers Agreement of the Transit Joint Powers Authority for Merced County (TJPA).
BACKGROUND:
The Transit Joint Powers Authority for Merced County (TJPA) was established in 1995 to coordinate and administer regional public transit services among jurisdictions in Merced County. The most recent consolidated JPA was adopted in 2013. The Merced County Association of Governments (MCAG) has coordinated a multi-agency review to modernize and restate the TJPA agreement so that each member agency can consider and execute an updated document. The 2026 Restated JPA consolidates the 1995 agreement and subsequent amendments into a single, comprehensive instrument for clarity and consistency with the recently updated MCAG JPA framework.
In an email to all City Managers and the County CEO, MCAG Executive Director Stacie Guzman explained that the 2026 Restated JPA incorporates TJPA-specific provisions while maintaining consistency with the updated MCAG JPA. Each member jurisdiction is now asked to place the updated agreement before its governing body for approval and execution.
DISCUSSION:
The 2026 Restated JPA modernizes governance and administrative provisions while reaffirming the shared authority of the County of Merced and the Cities of Atwater, Dos Palos, Gustine, Livingston, Los Banos, and Merced to plan, finance, administer, and operate countywide public transit services, including participation in state and federal programs and receipt of related funding. Key elements include:
• Continuation of the TJPA as an independent public entity, with assets, liabilities, and obligations belonging solely to the TJPA.
• Governance and Representation: Confirmed representation from each city and the five County Supervisors; officer roles and rotation; and administrative support provided through MCAG. • Powers and Authorities: Ability to contract, acquire or dispose of property, administer transit programs, issue revenue bonds, and accept state and federal funds. • Financial Administration: Budgeting, auditing, treasury functions, and indemnification provisions are clarified and aligned with current practice.
• Withdrawal/Termination: Updated procedures requiring satisfaction of liabilities prior to withdrawal and unanimous consent for termination.
Importantly, the Restated JPA does not alter the City’s representation on the TJPA Board and does not impose new financial obligations beyond those associated with ongoing participation in regional transit operations. Adoption ensures compliance with state law governing JPAs and maintains Livingstons’ role in regional transit governance.
FISCAL IMPACT:
There is no fiscal impact associated with adopting the 2026 Restated JPA. The agreement maintains the TJPA’s existing financial structure and does not create new funding obligations for member agencies. Continued participation supports countywide transit service delivery and eligibility for state and federal transit funding.
ATTACHMENTS:
1. Resolution
2. Restated Joint Powers Agreement
RESOLUTION NO. 2026-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVINGSTON APPROVING AND AUTHORIZING THE MAYOR TO EXECUTE THE 2026 RESTATED JOINT
POWERS AGREEMENT OF THE TRANSIT JOINT POWER AUTHORITY OF MERCED
COUNTY (TJPA)
WHEREAS, the Transit Joint Powers Authority for Merced County (TJPA) was originally established in 1995 to coordinate and administer regional public transit services across Merced County jurisdictions; and
WHEREAS, the most recent version of the TJPA Joint Powers Agreement (JPA), adopted in 2013 has expired and requires an updated agreement to be executed by each member agency; and
WHEREAS, the proposed 2026 Restated Joint Powers Agreement modernizes and clarifies the governance, powers, and administrative structure of the TJPA; and WHEREAS, the agreement reaffirms the shared authority of the County and the Cities of Atwater, Dos Palos, Gustine, Livingston, Los Banos, and Merced to jointly plan, finance, administer, and operate public transit services within the countywide service area; and WHEREAS, the updated agreement does not alter the City’s representation on the TJPA Board, nor does it impose new financial obligations beyond those already associated with participation in regional transit operations; and
WHEREAS, approval of the Restated JPA ensures continued compliance with state law governing joint power authorities and maintains the City’s role in regional transit governance; and
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LIVINGSTON HEREBY RESOLVES:
Section 1. The foregoing recitals are true and correct and incorporated by reference.
Section 2. Approves and authorizes the Mayor to execute the 2026 Restated Joint Powers Agreement of the Transit Joint Power Authority of Merced County.
Section3. This Resolution is effective upon adoption.
I hereby certify that the foregoing Resolution No. 2026-___ 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 21st day of April 2026, by the vote recorded as follows:
AYES:
NOES:
ABSENT:
ABSTAIN:
By:
Jose A. Moran, Mayor
of City of Livingston
ATTEST
Monica Cisneros, Deputy City Clerk
of the City of Livingston
APPROVED AS TO LEGAL FORM
________________________
Marc Tran, City Attorney
1 RESTATED JOINT POWERS AGREEMENT OF THE
TRANSIT JOINT POWERS AUTHORITY FOR MERCED COUNTY
[TJPA]
Effective Date ___________, 2026
This Restated Joint Powers Agreement is entered into by and among those undersigned of the Cities of Atwater, Dos Palos, Gustine, Livingston, Los Banos, and Merced, all municipal corporations and the County of Merced, a political subdivision of the State of California.
RECITALS
1. Common Power. Chapter 5 of Division 7 of Title 1 (commencing with Section 6500) of the California Government Code authorizes two or more public agencies, by a joint powers agreement entered into respectively by them and authorized by their legislative or governing bodies, to jointly exercise any power common to them.
2. Common Authority. The City of Merced, by virtue of its charter, and the Cities of Los Banos, Atwater, Livingston, Dos Palos and Gustine, and the County of Merced, by virtue of California Government Code Section 6500 – 6539.9, inclusive, possess in common the authority:
a) To plan, adopt, finance, administer, and operate transit equipment and facilities;
b) To enforce and report Transit Services in the Service Area; and c) To do all acts necessary to participate in federal programs and receive federal funds for the development, operation, and provision of Transit Services within the Service Area, including contracting and cooperating with other agencies.
3. Orderly Development. The people residing within the incorporated and unincorporated areas of Merced County have an interest in the orderly development of their communities.
4. Independent Agency. The continued growth and extensive development within the incorporated and unincorporated areas of Merced County have evidenced the
2 need to create a wholly independent regional agency capable of dealing with area-wide issues and problems.
5. Transit Joint Powers Authority for Merced County. On January 24, 1995, as modified by Resolution 2002/03/21/2, the foregoing needs led to the creation and establishment of the Transit Joint Powers Authority for Merced County, (hereinafter referred to as “TJPA”).
6. Effects. The establishment of TJPA has:
a) Provided a forum to study and develop solutions to area-wide problems of mutual concern to the Agencies.
b) Provided efficiency and economy in governmental operations through the cooperation of the Agencies and the pooling of common resources. c) Provided for the establishment of a Joint Powers Authority responsible for planning, adoption, financing, administration, and operation of transit equipment and facilities and for the joint monitoring, enforcement, and reporting of Transit Service activities in the Service Area.
d) Facilitated cooperation among and agreement between the Agencies for specific purposes, interrelated developmental actions, and for the adoption of common policies with respect to issues and problems which are common to the Agencies.
7. Amendment. The undersigned Agencies and Members desire to amend and restate the Transit Services Consolidation Agreement dated January 24, 1995, as amended (the “Original Agreement”), in order to establish the duties and powers of the Transit Joint Powers Authority for Merced County. This Restated Joint Powers Agreement and the terms and conditions set forth herein supersede all prior amendments and restatements of the Original Agreement.
NOW, THEREFORE, IT IS MUTUALLY AGREED AS FOLLOWS:
ARTICLE 1. DEFINITIONS
1.1 Unless the context otherwise requires, capitalized terms used in this
3 Agreement will have the meanings specified in Exhibit A, which is attached and incorporated by this reference.
ARTICLE 2. PURPOSE
2.1 This Agreement is made pursuant to the Act to provide for the joint exercise of certain powers common to the Members and the additional powers granted under the Act. To the extent currently applicable, those powers and/or functions are set forth in Article 6 below.
ARTICLE 3. CONTINUATION OF AUTHORITY
3.1 Continuation. Upon the effective date of this Agreement, the Parties hereto hereby continue the Transit Joint Powers Authority for Merced County, as a public entity separate and distinct from its member entities, as the agent to exercise the common powers provided for in this Agreement and to administer or otherwise execute the terms of this Agreement.
3.2 Assets, Rights and Liabilities. The assets, rights, debts, liabilities, and obligations of TJPA shall be those of TJPA and shall not constitute assets, rights, debts, liabilities, or obligations of any of the Members. However, nothing in this Agreement shall prevent any Member from separately contracting for, or assuming responsibility for, specific debts, liabilities, or obligations of TJPA, provided that both the Board and that Member approve such contract or assumption. The provisions of Government Code section 6504, specifically including the right of Members to advance funds and make loans, are made a part of this Agreement.
ARTICLE 4. TERM
4.1 Effective Date. This Agreement shall become effective on __________.
4.2 Term. This Agreement shall continue for a period of thirty years from the effective date unless terminated in accordance with Article 10 of this Agreement. The term may only be modified by the unanimous consent of all Members.
ARTICLE 5. BOUNDARIES
5.1 Boundary. TJPA’s jurisdictional boundary shall not exceed the jurisdictional
4 boundary of the County of Merced, as the County boundary may be expanded or changed during the Term of this Agreement. This provision shall not prevent TJPA from providing Transit Services or acquiring services or property outside of its boundaries for the benefit of TJPA Agencies.
ARTICLE 6. FUNCTIONS/POWERS
6.1 Authority Functions. TJPA will function or continue to:
a. Plan, direct, oversee, and administer delivery of Transit Services within the Service Area
b. Accept and expend state and federal transit funds.
c. Perform any functions directed by the Board in furtherance of the foregoing or other programs as determined by the Board. d. Involve public officials and citizens as members of committees to advise the Authority on a non-binding basis.
6.2 Powers. TJPA is authorized, but is in no way required, to act in its own name on any or all of the following matters, as each Member could act separately, and as it deems in the best interest of its Members, to the extent permitted by any and all applicable laws, codes, ordinances, resolutions and regulations, subject only to such restrictions upon the manner and exercise of such power as are imposed upon the County of Merced in the exercise of similar powers:
a. Make and enter into contracts.
b. Acquire, improve, hold, lease, and dispose of real and personal property of all types.
c. Acquire, repair, rehabilitate, finance, refinance, operate, regulate, and maintain equipment and facilities for the provision of Transit Services. d. Plan, study, and recommend proper and appropriate Transit Service management practices.
e. Resolve disputes between the public and any entities providing
5 Transit Services or services ancillary thereto.
f. Plan, design, and implement programs that address fare box revenue requirements.
g. Educate the public as to Transit Services and related matters. h. Accept gifts, donations, advances, and contributions and act as regional lead jurisdiction/applicant and grand administrator for grants, including grants in the name of Members/regional participants.
i. Accept gifts, donations, advances and contributions and act as regional lead jurisdiction/applicant and grant administrator for grants in the name of Members/regional participants.
j. Hire agents and employees
k. Sue and be sued in its own name.
l. Incur and discharge debts, liabilities and obligations. m. Issue bonds or notes and incur other forms of indebtedness, and make associated covenants, for designated purposes, subject to the provisions and limitations of the California Constitution and the Government Code. n. Adopt, as authorized by California law, ordinances and resolutions necessary to carry out the purposes of this Agreement.
o. Any additional power granted to Joint Powers Authorities under the Act.
p. All powers necessary to the exercise of the enumerated powers.
ARTICLE 7. ORGANIZATION
7.1 Governing Board.
TJPA shall be governed by a Governing Board (hereinafter “Board”), which shall exercise or oversee the exercise of all powers and authority on its behalf. The Board shall meet in accordance with the TJPA bylaws. Under this Agreement, the Board is
6 expressly charged with carrying out the foregoing provisions through its actions, through contracts, or through staff hired by TJPA.
7.2 Directors.
(a) The Board shall consist of each of the five Merced County Supervisors and one elected legislative official from each of the other Members. No Person shall be eligible for appointment to the Board unless he or she is serving in an elective position.
Each of the city Members may appoint one elective Person as an alternate to serve in the absence of an appointed director. Directors and alternate directors who have been duly appointed and are serving at the time of the adoption of this Agreement may continue to serve in that capacity without any further action of the Member. (b) Each Director, so long as a public official, shall hold office from the first meeting of the Board after appointment by the Member until his or her successor is selected by such Member.
(c) This Section 7.2 may only be modified by the unanimous consent of the Members.
7 7.3 Principal Place of Business. The principal place of business of TJPA shall be located within the Boundary of TJPA.
7.4 Officers.
(a) The Board shall select a Chair and a Vice Chair from among the Directors who shall hold office for a period of one year commencing July 1st. The Chair and Vice Chair shall alternate between a Member of the Merced County Board of Supervisors and a city Member representative. The positions shall rotate and there shall be no consecutive terms. These specifications are met with the adherence to the Chair Rotation Schedule adopted by the Merced County Association of Governments (MCAG) Board of Directors on June 15, 2017. The Rotation Schedule may be amended at the discretion of the Board from time to time but shall generally not result in consecutive terms or break the alternation between the County Board of Supervisors Members and the city Member.
(b) Executive Director. The Board shall utilize an Executive Director who shall be the chief executive officer of TJPA. In lieu of special appointment, the Executive Director shall be the Executive Director of MCAG.
(c) Deputy Executive Director. The Executive Director may appoint a Deputy Executive Director who shall serve as Executive Director in the absence of the Executive Director. In lieu of special appointment, the Deputy Executive Director shall be the Deputy Executive Director of MCAG.
(d) Finance Director. The Executive Director shall appoint a Finance Director who shall function under the guidance of the Executive Director. In lieu of special appointment, the Deputy Executive Director shall be the Deputy Executive Director of MCAG.
(e) Secretary. The Board shall utilize the services of a Secretary. In lieu of special appointment, the Secretary shall be the Secretary of MCAG. (f) General Counsel. TJPA shall contract with an attorney licensed to practice in the State of California who shall serve as General Counsel to TJPA.
8 7.5 Designation of Law. As required by section 6509 of the Act, and in the absence of conflicting procedural rules, ordinances and resolutions adopted by the Board, the procedural rules, ordinances and resolutions of the County of Merced are the governing law for TJPA.
ARTICLE 8. FINANCIAL MATTERS
8.1 Financial Matters.
(a) Budget. TJPA shall prepare and submit to the Board a budget and work plan for adoption prior to July 1 of each year for the ensuing Fiscal Year. (b) Treasurer. The Finance Director of TJPA shall be the Treasurer pursuant to Government Code section 6505.6.
(c) Auditor. The Finance Director of TJPA shall be the Auditor pursuant to Government Code section 6505.6.
(d) Duties of Treasurer and Auditor. The Treasurer and/or Auditor, as appropriate, shall do all of the following:
(1) Receive and receipt for all money of TJPA and place it in the treasury of the Treasurer so designated to the credit of TJPA. (2) Be responsible, upon his or her official bond, forthe safekeeping and disbursement of all TJPA money so held by him or her. (3) Pay, when due, all sums payable with respect to outstanding indebtedness of TJPA.
(4) Pay any other sums due from TJPA only upon warrants of the public officer performing the functions of auditor or controller who has been designated by this Agreement.
(5) Make or contract to make an annual audit of the accounts and records of TJPA. The minimum standards of the audit shall be those prescribed for special districts under Section 26909 of the Government Code and shall conform to generally accepted auditing practices. A report of the audit shall be filed as public record with each of the Agencies within 12 months of the end of the Fiscal Year under
9 examination. Any costs in making an audit in accordance with this Agreement shall be borne by TJPA and shall be a charge against any unencumbered funds of TJPA available for the purpose.
(6) Draw warrants to pay demands against TJPA when the
demands have been approved by any Person authorized to so approve in this Agreement. (7) File an official bond or proof of insurance in an agreed amount pursuant to section 6505.1 of the Act.
(8) Perform any and all other functions necessary to effectuate this Agreement.
(e) Investment Policy. The investment policy of TJPA shall be the investment policy adopted by the Board.
(f) Revenue Bonds. TJPA may issue revenue bonds, but the revenue bonds shall not constitute a debt, liability, or obligation of an individual Member. (g) Insurance/Indemnification.
TJPA shall maintain general liability insurance relating to its enumerated functions and shall indemnify, protect, defend and hold harmless all of the Members and their elected and appointed officers, employees, and agents from and against any and all liability, including but not limited to demands, claims, actions, fees, costs, and expenses (including attorney and expert witness fees), arising from or connected with the TJPA’s acts and/or omissions arising from and/or relating to this Agreement or any act and/or omission performed by a Member on behalf of TJPA or at the request of TJPA. This indemnity shall include Environmental Laws as herein defined.
ARTICLE 9. WITHDRAWAL FROM TJPA
9.1 Withdrawal Conditions. A Member may not withdraw from TJPA unless and until that Member:
(a) Liquidates in full its proportion of any and all existing debts, obligations and liabilities incurred, earned, or expected to be earned by the date of withdrawal,
10 including, but not limited to, certificates of participation, notes, revenue bonds and other indebtedness, if any, as determined by the Board. The liabilities of a withdrawing Member shall specifically include those resulting from acts or omissions when the withdrawing Member was a participating Member of TJPA.
(b) Has provided written notice of intent to withdraw, via a resolution of the governing body of the Member, at least one (1) year prior to the end of the Fiscal Year in which it intends to withdraw. Withdrawal shall be effective at the end of the fiscal year. (c) This Section 9.1 may only be modified by the unanimous consent of the Members.
9.2 Costs of Withdrawal. A withdrawing Member shall be responsible for all costs associated with its withdrawal from TJPA. Such costs may include, but may not be limited to, TJPA staff time associated with ensuring the proper and complete withdrawal of the Member and costs of continuing contracts attributable to that Member. In determining the costs associated with the withdrawal of a Member, the withdrawing Member shall have the option of allowing TJPA to determine such costs or of hiring, at its own cost, an independent auditor approved by the Board to determine the costs associated with its withdrawal.
ARTICLE 10. TERMINATION
10.1 Termination Requirements. This Agreement may only be terminated by consent of all Members, and upon full and complete liquidation of all liabilities, including, but not limited to, certificates of participation, notes, revenue bonds and other indebtedness, if any, and the winding up of all TJPA business. Upon the date of termination (“Termination Date”), payment of any and all obligations and division of any and all assets of TJPA shall be conducted subject to the then applicable requirements of the law (currently Section 6511, et seq., of the Act) as follows:
(a) In the event of termination of TJPA where there is a successor public entity that will conduct all of the activities and assume all of its obligations, any and all MCAG assets and liabilities remaining upon termination shall be transferred to the
11 successor public agency.
(b) If there is no successor public agency that would conduct TJPA’s activities, all assets and liabilities, including surplus money, shall be apportioned to each Member in proportion to population.
(c) If there is a successor public agency that would conduct some of TJPA’s activities, then the Board shall allocate TJPA assets and liabilities, including surplus money, between the successor public agency and the Members. In such case the Member’s portion of the allocation shall be based on subparagraph (b) above. (d) By unanimous agreement of the Members, assets and liabilities may be disposed of, divided or distributed on a basis different from that established in this Article 10.
ARTICLE 11. BYLAWS
11.1 Bylaws. Bylaws may be adopted by the Board pursuant to which meetings of the Board shall be called. The Bylaws shall contain appropriate provisions for the transaction of business and describe the duties and powers of the Chair and Vice Chair and such other officers as may be appointed. To the extent the Bylaws conflict with this Agreement, the terms of this Agreement shall control. The Bylaws may be amended from time to time by majority vote of the Board after notice in accordance with the Bylaws.
ARTICLE 12. AMENDMENTS
12.1 With the exception of Article 10, Article 9, Section 7.2 and Section 4.2, this Agreement may be amended at any time by agreement of five Members, one of which must be the County of Merced. The County of Merced’s agreement shall be evidenced by a resolution of the County Board of Supervisors. Agreement of a city Member shall be evidenced by a resolution of their respective City Council. However, no amendment may reduce the representation rights of a Member, or add to the duties or obligations of a Member without the agreement of such Member.
ARTICLE 13. MISCELLANEOUS
13.1 Filing with the Secretary of State. All notices required by Government Code
12 Sections 6503.5 and 53051 shall be filed by TJPA with the California Secretary of State.
13.2 Immunity. All of the privileges and immunities from liability, exemptions from laws, ordinances and rules, all pension, relief, disability, worker’s compensation, and other benefits which would apply to the activity of officers, agents, or employees of any such Member, when performing their respective functions within the territorial limits of the respective Members, shall apply to them to the same degree and extent while engaged in the performance of any of their functions and duties under this agreement outside the territorial limits of their Agencies.
13.2 Successors and Assigns. This Agreement shall be binding upon and shall inure to the benefit of the successors and assigns of each Member. Notwithstanding the foregoing, no Member may assign any right or obligation hereunder without the written consent of all other Members.
13.3 Severability. If any provision of this Agreement or its application to any Person or circumstances is held invalid or illegal by a final judgment of a court of law in the State of California, the remainder of this Agreement and the application of the provision to other Persons or circumstances shall not be affected.
13.4 Headings. All section headings contained in this Agreement are for convenience and reference only. They are not intended to define or limit the scope of any provision of this Agreement.
13.5 Conflict of Interest Code. TJPA has adopted a conflict of interest code.
13.6 Disputes. Prior to filing a lawsuit, the parties shall attempt to resolve, in good faith, any and all disputes, claims or controversies arising out of or relating to this Agreement, including decisions and official actions of the Board, by participating in mediation, conducted by a mediator selected by the parties to the dispute. This provision may be invoked by any Member with written notice (“Notice of Mediation”) to TJPA, or to the other Agency to the dispute, accompanied by a resolution of the invoking Agency’s council or board invoking this provision. TJPA may also invoke this provision through a majority vote of the TJPA Board.
13 Once Mediation Notice is received by an Agency, the parties to the dispute, or their respective representative, shall select a mediator with appropriate expertise and experience with dispute resolution. If the parties are not able to stipulate to a mediator, then, within 10 business days of receiving the Mediation Notice, the parties shall simultaneously exchange a list of three mediators. Each party shall propose their list of mediators independently and without sharing their list with any other party. Within five business days of the exchange, the parties shall, independently and without comparing, rank all of the mediators exchanged in numerical order and exchange such rankings. The highest-ranking person shall be designated as the mediator. In the event of a tie, the earliest available person shall be designated as the mediator. If such mediator is not available to serve, or is otherwise conflicted, the parties shall proceed to contact the mediator who was next highest in ranking until they are able to select a mediator. The parties shall have 30 days from receipt of the Notice of Mediation to select a mediator.
The selected mediator, in consultation with the parties, shall establish the time and place of mediation, rules regarding the prompt exchange of information, and the exchange and preparation of written summaries (if necessary). The parties shall attempt in good faith to complete mediation of the dispute within 120 days of selection. The parties may, by unanimous agreement, establish a different timeframe for mediation. Such alternative timeframe must be in writing and agreed to within 90 days from receipt of the Mediation Notice. Such agreement may be executed by the parties’ representatives. The parties agree to attend a minimum of two full-day mediation sessions if the matter cannot be resolved sooner. During the course of the mediation, no party can assert the failure to fully comply with the timelines established herein as a reason not to proceed or to delay the mediation.
The service of the Notice of Mediation shall stay the running of any applicable statute of limitations regarding the dispute until 15 days after conclusion of mediation.
Conclusion of the mediation shall occur at the earliest of 1) execution of a settlemen t
14 agreement by all parties to the mediation, 2) declaration of the mediator that mediation is terminated, or 3) at the expiration of 120 days from the selection of the mediator (or alternative agreed upon timeframe for mediation) and the parties have attended two fullday mediation sessions. Each side shall bear an equal share of the mediation costs unless the parties agree otherwise.
The mediation process shall be confidential based on terms acceptable to the mediator and/or mediation service provider.
13.7 Execution in Counterparts. This Agreement may be executed on behalf of the respective Members in one or more counterparts, all of which shall collectively constitute one agreement.
13.8 Authority to Bind. Each person signing below represents and warrants that he or she is authorized, by resolution or similar action, of their respective city council or board of supervisors to bind the Agency on whose behalf he or she executes this Agreement.
IN WITNESS WHEREOF, the Parties hereto have executed this Agreement on the dates shown in the respective signature blocks.
15 COUNTY OF MERCED
By:
Chairman
ATTEST:
By:
Clerk of County Board of Supervisors
Approved as to Legal Form:
By:
County Counsel
Dated:
16 CITY OF ATWATER
By: Dated:
Mayor
ATTEST:
By:
City Clerk
Approved as to Legal Form:
By:
City Attorney
17 CITY OF DOS PALOS
By: Dated:
Mayor
ATTEST:
By:
City Clerk
Approved as to Legal Form:
By:
City Attorney
18 CITY OF GUSTINE
By: Dated:
Mayor
ATTEST:
By:
City Clerk
Approved as to Legal Form:
By:
City Attorney
19 CITY OF LIVINGSTON
By: Dated:
Mayor
ATTEST:
By:
City Clerk
Approved as to Legal Form:
By:
City Attorney
20 CITY OF LOS BANOS
By: Dated:
Mayor
ATTEST:
By:
City Clerk
Approved as to Legal Form:
By:
City Attorney
21 CITY OF MERCED
By: Dated:
Mayor
ATTEST:
By:
City Clerk
Approved as to Legal Form:
By:
City Attorney
22 EXHIBIT A
DEFINITIONS
Unless the context otherwise requires, capitalized terms used in this Agreement will have the meanings specified below.
Act
“Act” means the California Joint Exercise of Powers Law (California Government Code Section 6500 et seq.)
Agency/Agencies
“Agency/Agencies” means the County of Merced, City of Atwater, City of Dos Palos, City of Gustine, City of Livingston, City of Los Banos, and City of Merced.
Agreement
“Agreement” means this Restated Joint Exercise of Powers Agreement, as it may be amended from time to time.
Auditor
“Auditor” means the Finance Director of TJPA.
Authority
“Authority” means the Transit Joint Powers Authority for Merced County.
Board
Chair
“Board” means the governing Board of Directors of TJPA, consisting of representatives from each of the Members as more fully described in Article 7 of this Agreement.
“Chair” means the Chair of the TJPA Board, as described in Article 7 of this Agreement and the Bylaws.
Director
“Director” means the Member representatives appointed to serve on the governing Board of Directors.
23 Environmental Laws
“Environmental Laws” means all federal and state statutes and all county, local, and Agency ordinances concerning public health, safety, and the environment including, by way of example and not limitations, the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, 42 USC §9601, et seq.; the Resource Conservation and Recovery Act, 42 USC §6902, et seq.; the Federal Clean Water Act, 33 USC §1251, et seq.; the Toxic Substances Control Act, 15 USC §1601, et seq.; the Occupational Safety and Health Act, 29 USC §651, et seq.; the California Hazardous Waste Control Act, California Health and Safety Code §25100, et seq.; the California Toxic Substances Control Act, California Health and Safety Code §25300, et seq.; the Porter-Cologne Water Quality Control Act, California Water Code §13000, et seq.; the Safe Drinking Water and Toxic Enforcement Act, California Health and Safety Code §25249.5, et seq.; the California Integrated Waste Management Act, California Public Resources Code §40000, et seq., as currently in force or as hereafter amended, and all rules and regulations promulgated thereunder.
Fiscal Year
“Fiscal Year” means the period commencing on each July 1 and ending on the following June 30.
Legislation
“Legislation” means any code, ordinance, resolution, or any other forms or enactment of the Agencies or any Member which now exists or which may hereafter be adopted which constitutes law or regulation.
MCAG
“MCAG” means Merced County Association of Governments.
Member
“Member” means any Agency (as defined above) which signs onto this Agreement.
Person
“Person” means any individual, firm, association, organization, partnership, corporation, business trust, joint venture, special purpose district, town, city, county, state, or the United States.
Service Area
“Service Area” means all territory covered by the Annual Service Plan and/or Short Range Transit Plan.
24 Term
“Term” means the period of time specified in Article 4 of this Agreement.
Transit Services
“Transit Services” means transportation services for the general public within the Service Area, including, but not limited to, fixed-route service, both rural and urban, a demand response system, carless commute, and other Transit Services approved by the Board.
Treasurer
“Treasurer” means the Finance Director of TJPA.
STAFF REPORT
AGENDA ITEM: Consideration of Ordinance Amending Chapter 2-4, of Title 3 of the Livingston Municipal Code Related to Sidewalk Vending
MEETING DATE April 21, 2026
PREPARED BY: Maria S. Sullivan
REVIEWED BY: Jose A. Ramirez, City Manager
RECOMMENDATION:
Staff recommends that the City Council waive the second reading and adopt an Ordinance of the City Council of the City of Livingston Amending Chapter 2-4, of Title 3 of the Livingston Municipal Code related to Sidewalk Vending.
BACKGROUND:
In 2018, California enacted the Safe Sidewalk Vending Act (SB 946), which decriminalized sidewalk vending and required cities to adopt reasonable, objective time-, place-, and manner regulations directly related to public health, safety, or welfare. In 2022, Senate Bill 972 amended state law by modifying health-code requirements applicable to sidewalk food vendors to reduce regulatory burdens and improve compliance pathways. In 2025, SB 635 further amended statutes related to sidewalk vendors by, in relevant part, restricting local governments from obtaining criminal histories, fingerprints, or background checks as part of an application for a permit or license.
On August 6, 2024, the City Council approved Ordinance No. 656 to repeal and replace this same chapter as it pertained to “itinerant vendors.” Itinerant vendors were broadly defined to include any person who set up a temporary stand or uses a portable cart or motor vehicle for the purpose of selling products. Because California cities can regulate sidewalk vendors differently from other types of vendors, such as food truck vendors, the City’s current itinerant vendor ordinance has become inconsistent with state law. The regulations also need clarification due to difficulties in enforcement, vendor confusion, and concerns about safety and sanitary conditions.
This proposed Ordinance relates specifically to Non-Motorized Vendors (also known as Compact Mobile Food Operations), defined under the Cal. Retail Food Code as “a food facility that operates from an individual or from a pushcart, stand, display, pedal-driven cart, showcase, rack, or otherwise nonmotorized conveyance.” This ordinance does not apply to Food Trucks or other similar motorized forms of food vendors.
Accordingly, staff recommends amending the City’s existing itinerant vendor ordinance to update the title, definitions, permit application process, and operational standards to ensure statutory compliance while preserving local public-safety controls.
2 of 2
ANALYSIS:
1) Compliance with State Law.
The amendment generally realigns and reorganizes current regulations to apply specifically to sidewalk vendors. This was done by revising the definitions to mirror statutory language in the Government Code and Health and Safety Code. The amendment also revises the permit application process to eliminate background checks, fingerprinting, and inquiring into an individual’s criminal history.
2) Updated Permitting and Appeal Process
The amendment clearly outlines the necessary vendor permits and licenses under local and county requirements. It also streamlines the appeal process to be more efficient. 3) Time, Place, and Manner Restrictions
The amendment includes updated time, place, manner restrictions such as prohibiting vending within certain distances of farmers’ markets or special events.
ENVIRONMENTAL ANALYSIS:
This action is exempt from the California Environmental Quality Act (“CEQA”) because it does not qualify as a “project” pursuant to Public Resource Code Section 21065 and CEQA Guidelines Sections 15320, 15378 and 15061(b)(3) because it can be seen with certainty that there is no possibility the City’s action would cause either a direct physical change in the environment or a reasonably foreseeable indirect physical change in the environment.
FISCAL IMPACT:
There is no fiscal impact associated with this item.
ATTACHMENTS:
1. Ordinance of the City Council of the City of Livingston Amending Chapter 2-4, of Title 3.
2. Redlined Sidewalk Vending Ordinance.
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ORDINANCE NO. ___
AN ORDINANCE OF THE CITY OF LIVINGSTON AMENDING CHAPTER 2-4 OF TITLE 3 OF THE LIVINGSTON MUNICIPAL CODE REGULATING SIDEWALK VENDING.
WHEREAS, the state legislature passed Senate Bill (“SB”) 946 in 2018, SB 972 in 2022, and SB 635 in 2025, authorizing sidewalk vending statewide while also limiting local governmental regulation of sidewalk vending.
WHEREAS, the purpose of these laws is to support economic development opportunities for low-income and immigrant communities and to limit local authorities’ ability to penalize sidewalk vending by requiring administrative citations as enforcement tools.
WHEREAS, existing provisions of the Livingston Municipal Code prohibit or limit the activities of sidewalk vendors in a manner that may be in conflict with the recent changes to state law and are thus likely unenforceable.
WHEREAS, the proposed Sidewalk and Motorized Vendors Ordinance is intended to create a regulatory system for sidewalk vending that brings the Livingston Municipal Code into compliance with the recent legislation.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF LIVINGSTON DOES ORDAIN AS FOLLOWS:
Section 1. Findings Incorporated. The findings set forth above are incorporated into the body of this Ordinance by reference.
Section 2. Amendment. Chapter 2-4 of Title 3 of the Livingston Municipal Code is amended as follows:
§ 3-2-4 ITINERANT VENDORSSIDEWALK AND NON-MOTORIZED VENDORS. § 3-2-4-1 DEFINITIONS.
The following words and phrases shall, for purposes of this chapter, have the meanings respectively ascribed to them by this section, as follows:
FIXED PLACE OF BUSINESS. A fixed business place, location, building, room, stand or enclosure separate and distinct from any other business, in which goods, wares, merchandise, fruit or vegetables are kept, displayed or offered for sale to the public, regularly kept open with an agent in exclusive attendance for at least six hours per day, for at least five days per week.
LOCAL AUTHORITY. Any chartered or general law city, county, or city and county. (Cal.
Govt. Code, Section 51036(d).)
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ITINERANT VENDOR. NON-MOTORIZED VENDOR, NON-MOTORIZED VEHICLE or VEHICLE. Any mobile unit propelled without a motor, upon which or from which any food or beverage, goods, wares, or other merchandise, is vended, displayed, or given away. NonMotorized Vendor includes the term COMPACT MOBILE FOOD OPERATION, as defined within the California Retail Food Code (Cal. Code), Section 113831(c), which states any mobile food facility that operates from an individual or from a pushcart, stand, display, pedal-driven cart, wagon, showcase, rack, or other nonmotorized conveyance..Any person who sets up a temporary stand or place or uses a portable cart or motor vehicle as defined in the California Vehicle Code for the purpose of selling any goods, wares, merchandise, fruits or vegetables, or one who solicits orders for the sale of such goods, wares, merchandise, fruits or vegetables to be delivered at some future time or date. Itinerant vendor does not include a merchant having a fixed place of business within the city, or his or her employee, who sells or solicits orders for the sale of goods, wares, merchandise, services, fruits or vegetables, after a prior approval, either oral or written, from the vendee.
Itinerant vendor does not include a merchant who sets up a temporary stand or place as part of an approved farmers market. Itinerant vendors who set up on private property must secure written permission from the property owner or person having control of said property and said written permission must be in the possession of the vendor. Further, ITINERANT VENDOR includes the terms SIDEWALK VENDOR, ROAMING VENDOR, and STATIONARY SIDEWALK VENDOR as defined within Government Code section 51036.
Lastly, ITINERANT VENDOR includes the terms MOBILE FOOD FACILITY as defined within California Retail Food Code (Cal Code), Section 113831(a),which states any vehicle used in conjunction with a commissary or other permanent food facility upon which food is sold or distributed at retail. MOBILE FOOD FACILITY does not include a "transporter" used to transport packaged food from a food facility, or other approved source to the consumer.
PEDDLER. Any person who goes upon the premises of any private residence in the city, not having been requested or invited by the occupant thereof, carrying or transporting goods, wares, merchandise, or personal property of any nature and offering the same for sale. This definition also includes any person who solicits orders and as a separate transaction makes deliveries to purchasers as part of the scheme to evade the provisions of this chapter.
PERSON. Any person, firm, corporation, association, club, society, or other organization.
ROAMING SIDEWALK VENDOR. Any sidewalk vendor who moves from place to place and stops only to complete a transaction. (Cal. Govt. Code, Section 51036(b).) SIDEWALK. Any public sidewalk or paved pedestrian path or walkway specifically defined for pedestrian travel.
SIDEWALK VENDOR. Any person who sells food or beverage, goods, wares, or other merchandise, from a pushcart, stand, display, pedal-driven cart, wagon, showcase, rack, or other nonmotorized conveyance, or from one’s person, upon a public sidewalk or other pedestrian path. (Cal. Govt. Code, Section 51036(a).)
Formatted: Font: Bold
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SOLICITOR. Any person who goes upon the premises of any private residence in the city, not having been requested or invited by the occupant thereof, for the purpose of taking or soliciting orders for the sale of goods, wares, merchandise, or personal property of any nature for future delivery, or for services to be performed in the future.
STATIONARY SIDEWALK VENDOR. Any sidewalk vendor who vends from a fixed location. (Cal. Govt. Code, Section 51036(c).)
VEND or VENDING. The barter, exchange, sale, offer for sale, display for sale, or solicitation of offers to purchase food or beverage, goods, wares, or other merchandise, or the negotiation or payment of a fee before providing food or beverage, goods, wares, or other merchandise, even if characterized as a donation.
VENDOR. Any person who vends.
Wherever the terms SELLING or SALES are used herein, BUYING and PURCHASING shall be deemed included.
§ 3-2-4-2 PERMITS.
It is unlawful for any solicitor, peddler or itinerant vendor to engage in business within the city without first obtaining a business license and permit which complies with the provisions of this chapter, unless the activities of the solicitor, peddler or itinerant vendor are exempt from municipal regulation by state, federal or local law. § 3-2-4-3 PERMIT APPLICATION.
(A) Applicants for vendor permits under this chapter shall file with the city clerk a sworn application in writing on a form to be furnished by the city, so a background check can be performed by the city. The application shall contain the following information:
1. Name, height, weight, eye color and hair color;
2. Date of birth and a copy of one or more of the following:, California driver's license or identification number, Social Security number, or an individual tax identification number or state of California identification card. The number collected shall not be available to the public for inspection, is confidential, and shall not be disclosed except as required to administer the permit or comply with a state law or federal court order;
3. Permanent home address and telephone number;
4. Local address and telephone number;
5. A brief description of the business or activity to be conducted;
6. If employed, the name, address and telephone number of the employer, or if acting as agent, the name, address and telephone number of the principal who is being represented, with credentials establishing the relationship and the authority of the employee or agent to act for the employer or principal, as the case may be;
7. The length of time for which the permit is desired;
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8. Two photographs of the applicant, taken within 60 days immediately prior to the date of filing of the application, measuring two inches by two inches, and showing the head and shoulders of the applicant in a clear and distinguishing manner;
9. A statement as to whether or not the applicant has been convicted of any criminal offense, whether felony or misdemeanor within the last ten years. Applicant shall provide information detailing any such offense, the date and place of conviction, the nature of the offense, and the punishment or penalty assessed therefore; 109. Proof of possession of any license or permit which, under federal, state, or local laws or regulations, the applicant is required to have in order to conduct the proposed business, or which, under any such law or regulation, would exempt the applicant from the licensing requirements of this chapter, including, but not limited to, the following:
a. .A copy of the California seller's permit (CA Department of Tax and Fee Administration sales tax number), if the applicant is required to have a seller's permit.
b. A copy of the valid health permit issued by the Merced County Division of Environmental Health or Department of Public Health, if food is being vended. 101. If a non-motorized vehicle is to be used, the application must include a description of each vehicle to be used, with license number, if applicable, make and model.
11. An agreement by the applicant to indemnify and hold harmless the city, its officers, officials, employees, agents, and volunteers, for any claim, damages, actions, or causes of action which may arise from or in any manner relate to the permit or the vendor's sidewalk vending activities;
(B) Applicant shall be fingerprinted by the Livingston Police Department or via the California Department of Justice LiveScan system and agree to a criminal history records check conducted by the city based upon their fingerprints.
12. (C) Certification by the Applicant that, to their knowledge and belief, the information contained in the application is true.Applicant shall sign an authorization form for the city to seek verification of the information contained within the application, including, but not limited to, the prospective permittee's criminal history.. § 3-2-4-4 PERMIT FEE.
At the time the application is filed with the city clerk, the applicant shall provide the city with a non-refundable fee to process their application. The fee shall include an amount to cover the costs of fingerprinting, background checks as well as general review and processing of the application. In the alternative, the applicant may provide the city clerk with a completed background check performed by a third party vendor approved by the city. The amount of the fee shall be established, and from time to time may be amended by resolution of the city council.
§ 3-2-4-5 PERMIT - INVESTIGATION AND ISSUANCE.
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(A) The City Manager or his/her designee shall deny an application based upon any of the following grounds:
1. The applicant has been issued a local or state permit or license to conduct itinerant vendor, solicitor or peddler activities at any other location within the state of California or another state and the permit or license was suspended or revoked, or the applicant has had disciplinary action relating to the permit or license.
2. The City Manager finds in writing that the applicant fails to provide the information requested in the application or that any of the statements made in the application, or any supplementary information submitted thereto, is incorrect or untrue.
3. The City Manager finds in writing that the issuance of a permit to the applicant for activities described in the application would result in violation of Federal, State, or local laws, or would involve an unreasonable risk to health, safety, or general welfare of the public. The City Manager shall state, in writing, the grounds for the unreasonable risk to health, safety, or general welfare of the public finding.
42. The applicant has been convicted of a serious or violent offense as listed within California Penal Code Sections 667.5 and 1192.7(c).intends to operate in areas located within the immediate vicinity of a permitted certified farmers’ market or a permitted swap meet during the limited operating hours of that certified farmers’ market or swap meet.
53. The applicant intends to operate as a stationary sidewalk vendor in a park owned or operated by a local authority if the local authority has signed an agreement for concessions that exclusively permits the sale of food or merchandise by the concessionaire. has been convicted of a misdemeanor involving theft, dishonesty, fraud, narcotics sales or narcotic trafficking within the five years preceding the date of the application.
4. The applicant has been convicted of a felony involving the illegal use, possession, transportation, distribution or similar activities related to controlled substances, as defined within the Federal Controlled Substance Act, unless the applicant received a Certificate of Rehabilitation as defined in the Act.
5. The applicant has engaged in unlawful, fraudulent, unfair, or deceptive business practices as defined by the Livingston Municipal Code and/or state or federal law.
6. The applicant is under the age of 18, or any age as may be set by state law. (B) The City Manager may issue a vendor permit upon such conditions relating to the method or manner of operation as the City Manager deems are necessary to adequately protect the health, safety, or general welfare of the public. Conditions imposed shall be provided to the applicant in writing. The applicant may appeal these conditions, in the manner prescribed by this Chapter, within a period of fifteen (15) days from the time written notice is provided. Any condition imposed upon the issuance of a vendor permit shall remain in effect until the appeal is finally determined. If the imposition of condition is not appealed within the period stated, the imposition of conditions placed on the vendor permit shall become final.
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(CB) Upon approval of an application, the city shall deliver the required permit to the applicant. Such permit shall contain the signature and seal of the city clerk and shall show the name, address and photograph of the permittee, the class of vendor permit issued, the kind of goods or services to be sold or delivered thereunder, the amount of the fee paid, the date of issuance, and the length of time the permit shall be operative. It shall also show the permit number and identifying description of any vehicle to be used in carrying on the business for which the permit is issued. The city clerk shall keep a record of all active permits.
§ 3-2-4-6 PERMIT - EXPIRATION.
All permits issued under the provisions of this chapter shall expire one year from date of issuance, unless an earlier expiration date is noted on the permit. § 3-2-4-7 PERMIT - BADGES.
The city clerk shall issue to each permittee, at the time of delivery of his or her permit, a badge, which shall be worn continuously by the permittee in such a way as to be conspicuous at all times while the permittee is conducting business in the city pursuant to such permit. The badge shall bear the appropriate words, e.g., "Permitted Vendor" or "Permitted Peddler," the period for which the permit is issued and the number of the permit, in letters and figures clearly discernible.
§ 3-2-4-8 PERMIT - TRANSFER PROHIBITED.
No permit issued under the provisions of this chapter shall be used or worn at any time by any person other than the person to whom it was issued. § 3-2-4-9 PERMIT - EXHIBITION.
Every person required to be permitted under the provisions of this chapter shall exhibit his or her permit when requested to do so by any prospective customer or Livingston Police Department sworn officer or code enforcement officer. § 3-2-4-10 ENTRY UPON SIGNED PREMISES UNLAWFUL.
It is unlawful for any person, while conducting the business of itinerant vendor, solicitor or peddler, whether permitted or unpermitted, to enter upon any residential premises in the city where the owner, occupant, or person legally in charge of the premises has posted, at the entry to the premises, or at the entry to the principal building on said premises, a non-illuminated flat sign of not more than one square foot bearing the words "No Solicitors," or words of similar import.
§ 3-2-4-11 HOURS OF SOLICITATION.
It is unlawful for any person, while conducting the business of itinerant vendor, solicitor or peddler, whether permitted or unpermitted, to enter upon any residential or public premises between the hours of 8:00 P.M and 8:00 A.M. pacific standard time. 4925-6253-0179 v1
§ 3-2-4-12 REGULATIONS CONCERNING ITINERANT SIDEWALK AND NON-MOTORIZED VENDORS.
The following regulations shall apply to itinerant vendors as defined in § 3-2-4-1:
(A) No itinerant vendor shall park or stand on a public sidewalk in a manner which blocks or prevents pedestrian traffic or violates any of the requirements of the Americans with Disability Act or California Disabled Persons Act. (B) Itinerant vVendors shall not stand or park in any parking lot of any public park in a manner which blocks or prevents vehicle traffic, pedestrian traffic or violates any of the requirements of the Americans with Disability Act or California Disabled Persons Act.
Vendors within a park shall only park their vehicle, including but not limited to personal vehicle or mobile food truck, adjacent to a public park in spaces designated by signage. The designations shall be made and posted from time to time by the city managerCity Manager or designee, who may limit the number of spaces for itinerant vendors. Vendor vehicles, including but not limited to personal vehicle or mobile food truck, not parked within the designated parking spaces shall constitute a public nuisance and shall be subject to the provisions of the Livingston Municipal Code.
(C) Vendors shall not stand or park within two hundred feet of a permitted certified farmers’ market or a permitted swap meet during the limited operating hours of that certified farmers’ market or swap meet.
(D) Vendors shall not stand or park within two hundred feet of any area designated for a special event permit issued by the city or any sponsored city event, during the limited duration of the special permit. If the city provides any notice, business interruption mitigation, or other rights to affected businesses or property owners under the city’s special permit, such notice will also be provided to any sidewalk vendors specifically permitted to operate in the area, if applicable.
(EC) No chairs or tables are allowed to be placed on the sidewalk in a manner which blocks or prevents pedestrian traffic or violates any of the requirements of the Americans with Disability Act or California Disabled Persons Act. (FD) Vendors shall remove any debris from the sales, ensure a receptacle is available for the disposal of debris, and make sure that the area is kept clean. (GE) School zones. No itinerant vendor shall stand or park within three hundred feet of any school zone weekdays, Monday through Friday, from 8:00 A.M. to 4:00 P.M. except for holidays and when school is not in session.
(HF) Public streets. No itinerant vendor shall stand or park on any street in a commercial zone any truckstand, trailer, wagon or push cart in a manner which blocks or prevents vehicle traffic, pedestrian traffic or violates any of the requirements of the Americans with Disability Act or California Disabled Persons Act.
(IG) Private property. Itinerant vVendors shall be permitted on developed private property only in commercial, industrial and open space zoning districts with the express 4925-6253-0179 v1
written consent of the owner or lessee of the property. The area occupied by each itinerant vendor on private property shall not exceed nine hundred square feet and shall be located on hard surface paving. Itinerant vVendors are prohibited in residential zoning districts. (JH) Non-Motorized vehicle, Mcompact mobile food operationfacility. and/or restaurant on wheels. Itinerant vVendors shall not be permitted to operate a compact mobile food facilityoperation and/or restaurant on wheels which remains at the same location, property or parcel for more than eight hours or two consecutive days. § 3-2-4-13 ENFORCEMENT AUTHORITY.
Any city police officer or code enforcement officer may require any itinerant vendor, solicitor or peddler, who is not known to such officer to be duly permitted to do so, to produce his or her permit, and to enforce the provisions of this chapter against any person found to be violating the same.
§ 3-2-4-14 RECORDS.
City staff shall record any violations of this chapter on the permanent record of said permit kept pursuant to the provisions of subsection (B) of § 3-2-4-5 of this chapter. § 3-2-4-15 PERMIT - REVOCATION.
Permits issued under the provisions of this chapter may be revoked by the city, after notice and hearing, for any of the following causes:
(A) Fraud, misrepresentation, or false statement contained in the application for permit; (B) Fraud, misrepresentation, or false statement made by the permittee in the course of carrying on the business of vendor, solicitor or peddler; (C) The violation of any provision of this chapter or the Livingston Municipal Code; (D) Conviction of any crime involving theft, dishonesty, fraud, narcotics sales, narcotic trafficking or as identified within California Penal Code Sections 667.5 and 1192.7(c) and the Federal Controlled Substance Act.;
(DE) Conducting the business of vendor, solicitor or peddler in such a manner as to constitute a breach of the peace or create a threat to the health, safety, or general welfare of the public.
§ 3-2-4-16 NOTICE OF HEARING ON REVOCATION.
Notice of the hearing for revocation of a license pursuant to the provisions of § 3-2-4-15 of this chapter shall be given in writing and shall set forth specifically the grounds for the proposed revocation and the time and place of the hearing. Said notice shall be mailed, postage prepaid, to the permittee at the address shown on the permit application or at the last known address of the permittee.
§ 3-2-4-17 PERMIT - APPEAL PROCEDURE.
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Any person denied a permit or had awhose permit has been revoked under the provisions of this chapter shall have the right to appeal such action or decision to the city managerCity Manager or his/her designee. Such appeal shall be taken by filing with the city clerk, within ten days after notice of the action or decision complained of has been mailed to such person's address as shown on his or her permit application form, or to such person's last known address, a written statement setting forth the grounds for the appeal. The city clerk shall transmit the written statement to the city managerCity Manager or his/her designee and the city managerCity Manager or his/her designee shall set a time and place for a hearing on the appeal. Notice of the time and place of such hearing shall be given to the appellant in the same manner as is hereinabove in this section provided for the mailing of notice of action or decision. The decision of the city managerCity Manager or his/her designee on such appeal shall be final and binding on all parties concerned. Unless the governing ordinance or statute provides otherwise, if the appellant seeks further relief, the appellant shall file a petition for writ of mandate in superior court pursuant to Code of Civil Procedure Sections 1094.5 and 1094.6 within 90 calendar days of the date of the decision. § 3-2-4-18 CLAIMS OF EXEMPTION.
Any person claiming to be legally exempt from the regulations set forth in this chapter, or from the payment of a permit fee as provided in § 3-2-4-4 of this chapter, shall cite to the city clerk thein statute or other legal authority under which exemption is claimed and shall present to the city clerk proof of qualification for such exemption. § 3-2-4-19 PENALTY FOR VIOLATIONS.
Any person who violates any of the provisions of this chapter shall be punished as followssubject to the following fines:
(A) With a permit:
1. An administrative fine not exceeding $100 for a first violation.
2. An administrative fine not exceeding $200 for a second violation within one year of the first violation.
3. An administrative fine not exceeding $500 for each additional violation within one year of the first violation.
4. Upon a fourth violation of this chapter, the permit shall be rescinded. (B) Without a permit:
1. An administrative fine not exceeding $250 for a first violation.
2. An administrative fine not exceeding $500 for a second violation within one year of the first violation.
3. An administrative fine not exceeding $1,000 for each additional violation within one year of the first violation.
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(C) Failure to pay an administrative fine pursuant to section shall not be punishable as an infraction or misdemeanor.
(D) When assessing an administrative fine pursuant to this Chapter, the City Manager shall take into consideration the vendor's ability to pay the fine. The City Manager shall provide the vendor with notice of their right to request an ability-to-pay determination and shall make available instructions or other materials for requesting an ability-to-pay determination. The vendor may request an ability-to-pay determination at adjudication or while the judgment remains unpaid, including when a case is delinquent or has been referred to a comprehensive collection program.
1. If the person meets the criteria described in subdivision (a) or (b) of Section 68632 of the California Government Code, the Director shall accept, in full satisfaction, twenty (20) percent of the administrative fine imposed pursuant to this Chapter.
2. The Director may allow the person to complete community service in lieu of paying the total administrative fine, may waive the administrative fine, or may offer an alternative disposition.
3. The City Manager may request adequate documentation, including but not limited to a sworn statement from the vendor, when an ability-to-pay determination is requested.
If the requested documents are not provided to the City Manager, the City Manager may make a finding that the person does not qualify for an ability-to-pay determination.
4. The City Manager shall provide written notice of their determination to the vendor. Such notice must include a statement advising the vendor of their right to request an appeal hearing pursuant to Municipal Code § 3-2-4-17. (E) Any other violation(s) of the Livingston Municipal Code shall be subject to the established enforcement and penalties of said municipal code.
Section 3. Construction. This Ordinance must be broadly construed to achieve the purposes stated in this Ordinance. It is the City Council’s intent that the provisions of this Ordinance be interpreted or implemented by the City and others in a manner that facilitates the purposes set forth in this Ordinance.
Section 4. Severability. If any part of this Ordinance or its application is deemed invalid by a court of competent jurisdiction, the City Council intends that such invalidity will not affect the effectiveness of the remaining provision or application and, to this end, the provisions of this Ordinance are severable.
Section 5. Recordation; Validity of Previous Code Sections. If this entire Ordinance or its application is deemed invalid by a court of competent jurisdiction, any repeal or amendment of the Livingston Municipal Code or other city ordinance by this Ordinance will be rendered void and cause such previous Livingston Municipal Code provision or other the city ordinance to remain in full force and effect for all purposes.
Section 6. Environmental Assessment. The City Council finds that the adoption of this ordinance establishing procedures for registering and maintaining vacant buildings constitutes Formatted: Indent: First line: 0.5"
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an administrative activity and is not a project subject to the California Environmental Quality Act (Public Resources Code §§ 21000, et seq., “CEQA”) and the regulations promulgated thereunder (14 California Code of Regulations §§ 15000, et seq., the “CEQA Guidelines”), pursuant to CEQA Guidelines § 15378(b)(2), (4). The adoption of this ordinance will not result in a direct or reasonably foreseeable indirect physical change to the environment. Accordingly, this Ordinance is not subject to further environmental review under CEQA.
Section 7. Publication. The City Clerk is directed to certify the passage and adoption of this Ordinance; cause it to be entered into the City of Livingston's book of original ordinances; make a note of the passage and adoption in the records of this meeting; and, within 15 days after the passage and adoption of this Ordinance, cause it to be published or posted in accordance with California law.
Section 8. Effective Date. This Ordinance will become effective 30 days after adoption.
PASSED, APPROVED, AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF LIVINGSTON THIS __TH DAY OF _______________ 2026.
By: ______________________________
Jose Moran, Mayor of the City of Livingston
ATTEST:
___________________________________
Monica Cisneros, Deputy City Clerk
of the City of Livingston
APPROVED AS TO LEGAL FORM
____________________________________
Marc Barraza Tran, City Attorney
of the City of Livingston
I, Monica Cisneros, Deputy City Clerk of the City of Livingston, California, hereby certify that the foregoing was introduced on the __th day of ________, 2026 and duly, passed approved, and 4925-6253-0179 v1
adopted by the City Council of Livingston at its regular meeting of _______ __, 2026, by the following vote, to wit:
Ayes:
Noes:
Absent:
Abstain:
IN WITNESS WHEREOF, this __th day of 2026.
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ORDINANCE NO. ___
AN ORDINANCE OF THE CITY OF LIVINGSTON AMENDING CHAPTER 2-4 OF TITLE 3 OF THE LIVINGSTON MUNICIPAL CODE REGULATING SIDEWALK VENDING.
WHEREAS, the state legislature passed Senate Bill (“SB”) 946 in 2018, SB 972 in 2022, and SB 635 in 2025, authorizing sidewalk vending statewide while also limiting local governmental regulation of sidewalk vending.
WHEREAS, the purpose of these laws is to support economic development opportunities for low-income and immigrant communities and to limit local authorities’ ability to penalize sidewalk vending by requiring administrative citations as enforcement tools.
WHEREAS, existing provisions of the Livingston Municipal Code prohibit or limit the activities of sidewalk vendors in a manner that may be in conflict with the recent changes to state law and are thus likely unenforceable.
WHEREAS, the proposed Sidewalk and Non-Motorized Vendors Ordinance is intended to create a regulatory system for sidewalk vending that brings the Livingston Municipal Code into compliance with the recent legislation.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF LIVINGSTON DOES ORDAIN AS FOLLOWS:
Section 1. Findings Incorporated. The findings set forth above are incorporated into the body of this Ordinance by reference.
Section 2. Amendment. Chapter 2-4 of Title 3 of the Livingston Municipal Code is amended as follows:
§ 3-2-4 SIDEWALK AND NON-MOTORIZED VENDORS .
§ 3-2-4-1 DEFINITIONS.
The following words and phrases shall, for purposes of this chapter, have the meanings respectively ascribed to them by this section, as follows:
FIXED PLACE OF BUSINESS. A fixed business place, location, building, room, stand or enclosure separate and distinct from any other business, in which goods, wares, merchandise, fruit or vegetables are kept, displayed or offered for sale to the public, regularly kept open with an agent in exclusive attendance for at least six hours per day, for at least five days per week.
LOCAL AUTHORITY. Any chartered or general law city, county, or city and county. (Cal. Govt.
Code, Section 51036(d).)
NON-MOTORIZED VENDOR, NON-MOTORIZED VEHICLE or VEHICLE. Any mobile unit propelled without a motor, upon which or from which any food or beverage, goods, wares, or other merchandise, is vended, displayed, or given away. Non-Motorized Vendor includes the term COMPACT MOBILE FOOD OPERATION, as defined within the California Retail Food Code (Cal. Code), Section 113831(c), which states any mobile food facility that operates from an individual or from a pushcart, stand, display, pedal-driven cart, wagon, showcase, rack, or other nonmotorized conveyance.