t Os Banos
At the Crossroads of California
www.losbanos.org
AGENDA
CITY COUNCIL MEETING
CITY HALL COUNCIL CHAMBERS
520 J Street
Los Banos, California
JUNE 18, 2025 - 6:00 PM
Live stream on YouTube at:
https ://www.youtube.com/@losbanos406
If you require special assistance or translation services to attend or participate in this meeting, please call the City Clerk's Office@ (209) 827-7000 at least 48 hours prior to the meeting.
The City of Los Banos complies with the Americans with Disabilities Act (ADA) of 1990. * * * * * * * ** * * * * * * *
Si requiere asistencia especial o asistencia de traducci6n para atender o participar en esta junta por favor flame a la oficina de la secretaria de la ciudad al (209) 827-7000 a lo menos de 48 horas antes de la junta.
La Ciudad de Los Banos cumple con la fey de Estadounidenses con Discapacidades (ADA) de 1990.
Any writings or documents provided to a majority of the City Council regarding any item on this agenda will be made available for public inspection at the meeting and in the City Clerk's office located at City Hall, 520 J Street, Los Banos, California during normal business hours. In addition, such writings and documents may be posted on the City's website at www.losbanos.org.
* * * * * * * * * * * * * * * *
Cualquier escritura o los documentos proporcionaron a una mayoria def Ayuntamiento respecto a cualquier articulo en este orden de/ dfa sera hecho disponible para la inspecci6n publica en la reuni6n y en la oficina de la Secretaria de la ciudad en City Hall, 520 J Street, Los Banos, California durante horas de oficina norma/es. Ademas, tales escrituras y los documentos pueden ser anunciados en el website de la ciudad en www.Josbanos.org.
Please note: The Brown Act provides the public with an opportunity to make public comment at any public meeting. As an alternative for in-person comments, written public comment may be made by e-mail to [email protected] or delivered to the City Clerk at City Hall, 520 J Street. All comments received will be read by the City Clerk during Public Forum and added to the agenda packet on the City's website for public review. Agenda packets can be found on the City's website at the following link: https://losbanos.org/category/city-council/ Los Banos City Council Agenda -June 18, 2025 Page 1 of 4 1 1. CALL TO ORDER - June 18, 2025 6:00 PM
2. PLEDGE OF ALLEGIANCE.
3. ROLL CALL: (City Council Members)
__ [vacant] - District 1
Marcus Chavez - District 3
__ Michael Amabile - Mayor
Evan Sanders - District 2
Deborah Lewis - District 4
4. CONSIDERATION OF APPROVAL OF AGENDA.
Recommendation: Adopt the agenda as submitted.
5. PUBLIC FORUM. (Members of the public may address the City Council Members on any item of public interest that is within the jurisdiction of the City Council; includes agenda and non-agenda items. No action will be taken on non-agenda items. Speakers are limited to a five (5) minute presentation. Detailed guidelines are posted on the Council Chamber informational table.)
6. CONSIDERATION OF APPROVAL OF CONSENT AGENDA. (Items on the Consent Agenda are considered to be routine and will be voted on in one motion unless removed from the Consent Agenda by a City Council Member.) A. Check Register for #252010 -#252183 in the Amount of $2,673,771.22.
Recommendation: Approve the check register as submitted.
B. City Council Resolution No. 6938 - Authorizing the Interim City Manager to Execute a Professional Services Agreement between the City of Los Banos and CliftonLarsonAllen, LLP to Perform Professional Auditing Services for a Term of Three (3) Years with the Right to Extend for Two (2) Additional Years in the Amounts not to Exceed Year 1 $73,555, Year 2 $79,950, Year 3 $76,350, Year 4 $77,750, Year 5 $79,250.
Recommendation: Adopt the resolution as submitted.
C. City Council Resolution No. 6943 - Authorizing Amendments to the Fiscal Year 2024/2025 Budget Associated with the Pioneer Road Widening Project in the Amount of $202,602, Police Department Vehicle Purchases in the Amount of $184,366, Landscape & Lighting District 11 in the Amount of $225,000, and General Update Grant Reconciliation in the Amount of $12,000.
Recommendation: Adopt the resolution as submitted.
D. City Council Resolution No. 6944 - Authorizing Entering into a Lease Agreement Between the City of Los Banos and Fernando Escobedo BBA Escobedo and Sons, for the Purpose of Leasing Pasture Laned Located at Los Banos City Council Agenda - June 18, 2025 Page 2 of4 pgs. 1-4
pgs. 5-8
pgs. 9-106
pgs. 107-110
2 the City of Los Banos Wastewater Treatment Facility for a Period of Five (5) Years in the Amount of $145,192.72.
Recommendation: Adopt the resolution as submitted.
E. City Council Resolution No. 6945 - Accepting Grant Deed for a VariableWidth Water Line Easement Dedication of Approximately 9,064 Square Feet on Site at the Los Banos Unified School District Early Education Center and Authorizing the Interim City Manager to Execute All Required Documents for this Dedication.
Recommendation: Adopt the resolution as submitted.
F. City Council Resolution No. 6946 - Accepting Public Improvements for Center Avenue (Pioneer Development Company, Inc.).
Recommendation: Adopt the resolution as submitted.
7. PUBLIC HEARING. (If you challenge the proposed action as described herein in court, you may be limited to raising only those issues you or someone else raised at the public hearing described herein or in written correspondence delivered to the City at, or prior to, the public hearing.)
A. Public Hearing - To Receive Public Comment and Consideration of Extending the Development Agreement for the Villages at Stonecreek IV Subdivision (Arthur W. and Anne L. Dunkley Marital Property Trust UTD and Rosalyn M. Simon Revocable Trust UTD).
1) Ordinance No. 1208 - (1) Approving Second Amendment to Development Agreement Relative to the Development Known as "Villages at Stonecreek IV", (2) Making Certain Findings Related Thereto, and (3) Authorizing the Mayor to Execute Said Amendment on Behalf of the City. (Second Reading & Adoption)
Recommendation: Receive staff report, open the public hearing, receive public comment, close the public hearing, waive the second reading, and adopt the ordinance as submitted.
B. Public Hearing - To Receive Public Comment and Consideration of the 2025/2026 Appropriation Limitation.
1) City Council Resolution No. 6947 - Setting the Tax Related Appropriation Limit in Compliance with Proposition 4 and Proposition 111 for the FY 2025/2026.
Recommendation: Receive staff report, open the public hearing, receive public comment, close the public hearing, select population and inflation option, and adopt the resolution as submitted.
C. Public Hearing - To Receive Public Comment and Consideration of the Fiscal Year (FY) 2025/2026 Budget.
Los Banos City Council Agenda -June 18, 2025 Page 3of4
pgs. 111-134
pgs. 135-148
pgs. 149-192
pgs. 193-208
pgs. 209-218
3 1) City Council Resolution No. 6948 - Approving the 2025/2026 FY Budget, Including Updates to Division 4, Salary Schedule, Division - 13, Business and Travel Expenses of the Los Banos Policy & Procedures Manual.
Recommendation: Receive staff report, open the public hearing, receive public comment, close the public hearing, and adopt the resolution as submitted.
8. ROAD MAINTENANCE AND REHABILITATION ACCOUNT PROPOSED PROJECT LIST FOR FISCAL YEAR 2025/2026.
A. City Council Resolution No. 6949 -Adopting a List of Projects for Fiscal Year 2025/2026 Funded by SB 1: The Road Repair and Accountability Act of 2017.
Recommendation: Receive staff report and adopt the resolution as submitted.
9. CONSIDERATION OF NOMINATION TO MERCED COUNTY ASSOCIATION OF
GOVERNMENTS (MCAG) MEASURE V CITIZENS OVERSIGHT COMMITTEE - Blanche Jorge.
Recommendation: Approve the nomination as submitted.
10. REPORT ON LEGAL AND ILLEGAL FIREWORKS REQUIREMENTS AND ENFORCEMENT ACTIONS UNDER THE FIREWORKS ORDINANCE.
Recommendation: Informational item only, no action to be taken.
11. CITY DEPARTMENT REPORTS.
Recommendation: Informational item only, no action to be taken.
12. CITY MANAGER REPORT.
Recommendation: Informational item only, no action to be taken.
13. CITY COUNCIL MEMBER REPORTS.
A. Evan Sanders - District 2
B. Marcus Chavez - District 3
C. Deborah Lewis - District 4
D. [vacant]- District 1
E. Michael Amabile - Mayor
14. ADJOURNMENT.
I hereby certify under penalty of perjury under the laws of the State of California that the foregoing agenda was posted on the City Hall bulletin board not less than 72 hours prior to the meeting.
Lucille
~e,cµe_
L. Mallonee,
-I. ~ City Clerk Dated this 12th day of June 2025
Los Banos City Council Agenda -June 18, 2025 Page 4 of4 pgs. 219-470
pgs. 471-482
pgs. 483-486
pgs. 487-496
4 CK# 252010 - # 252183 06/18/2025 $2,673,771.22
Los Banos ,'\t th,· C1v:,.srou&; ,)j Cc.difm.,.,io
Issued
Date
Check Number Payment Date Vendor Module Payment Type Payment Amount 252010 05/30/2025 Blue shield of California Life & Health Insurance Co. Accounts Payable Check 1,033.97 252011 05/30/2025 Jason Brum Accounts Payable Check 182.95 252012 05/30/2025 CPRS Accounts Payable Check 3,980.00
252013 05/30/2025 Imagine Way More LLC Accounts Payable Check 7,500.00 252014 05/30/2025 Brent Kuhn Accounts Payable Check 12,045.00 252015 05/30/2025 Deborah Lewis Accounts Payable Check 283.36 252016 05/30/2025 Los Banos Downtown Assoc. Accounts Payable Check 65,938.02 252017 05/30/2025 Merced County Recorders Accounts Payable Check 50.00 252018 05/30/2025 Gerald "Obie" O'Brien Accounts Payable Check 77.14 252019 05/30/2025 Ronny's Inc. Accounts Payable Check 564,002.79 252020 05/30/2025 Law Offices of William A Vaughn Accounts Payable Check 14,700.00 252021 05/30/2025 Law Offices of William A Vaughn Accounts Payable Check 32,812.50 252023 05/30/2025 AAA Business Supplies Accounts Payable Check 119.95 252024 05/30/2025 Animal Damage Management, Inc. Accounts Payable Check 4,561.00 252027 05/30/2025 Anthony Gomes Accounts Payable Check 1,100.00 252028 05/30/2025 APLPD Holdco, Inc. Accounts Payable Check 1,419.46 252029 05/30/2025 AT&T Mobility National Accounts, LLC Accounts Payable Check 800.00 252030 05/30/2025 AT&T Accounts Payable Check 2,459.00
252031 05/30/2025 Boot Barn Accounts Payable Check 151.70 252032 05/30/2025 BSK Associates Accounts Payable Check 1,077.43 252033 05/30/2025 Callander Associates Landscape Architecture, Inc. Accounts Payable Check 1,859.85 252034 05/30/2025 Carollo Inc. Accounts Payable Check 116,619.00 252035 05/30/2025 Cascade Fire Equipment Company Accounts Payable Check 4,747.99 252036 05/30/2025 CENCAL Machine & Fabrication Inc. Accounts Payable Check 3,454.19 252037 05/30/2025 Cintas Corporation No.2 Accounts Payable Check 186.88 252038 05/30/2025 Coffee Break Service Inc. Accounts Payable Check 306.14 252039 05/30/2025 Comcast Accounts Payable Check 316.82 252040 05/30/2025 Cook's Communications Corp. Accounts Payable Check 32,984.98 252041 05/30/2025 Dos Palos Publishing Company Accounts Payable Check 30.00 252042 05/30/2025 Fehr & Peers Accounts Payable Check 2,607.50 252043 05/30/2025 Ferguson Enterprises Inc OBA Groeniger & Company Accounts Payable Check 3,667.73 252044 05/30/2025 Government Revenue Solutions Holdings I, LLC Accounts Payable Check 347.32 252045 05/30/2025 Tiffany Gacia Accounts Payable Check 500.00 252046 05/30/2025 Holt of California Accounts Payable Check 222.64 252047 05/30/2025 HydroCorp. LLC Accounts Payable Check 4,500.00 252048 05/30/2025 Ingamar Packing Co. Accounts Payable Check 350.00 252049 05/30/2025 Marfab Inc Accounts Payable Check 118.07 252050 05/30/2025 Memorial Hospital Los Banos Accounts Payable Check 564.80 252051 05/30/2025 Merced Chevrolet Inc. Accounts Payable Check 15,428.02 252052 05/30/2025 Merced Community College Accounts Payable Check 3,523.00 252053 05/30/2025 Alberto Muniz Accounts Payable Check 250.00 252054 05/30/2025 NON International LLC Accounts Payable Check 676.56 252055 05/30/2025 Frederic Andy Nichols Accounts Payable Check 2,800.00 252056 05/30/2025 PG&E Company Accounts Payable Check 123.53 252057 05/30/2025 Phoenix Group Information Systems Accounts Payable Check 2,127.92 252058 05/30/2025 Provost and Pritchard Engineering, Inc. Accounts Payable Check 11,736.50 252059 05/30/2025 Riggs Ambulance Service Accounts Payable Check 28.00 252060 05/30/2025 Ronny's Inc. Accounts Payable Check 81,280.13 252063 05/30/2025 Stacey Ramirez Accounts Payable Check 600.00 ITEM 6A
5 252064 05/30/2025 SJVAPCD Accounts Payable Check
1,674.20
252065 05/30/2025 Save Mart Supermarkets Accounts Payable Check 31.20 252066 05/30/2025 Sorensens True Value Accounts Payable Check 411.17 252067 05/30/2025 Sports Facilities Group, Inc. Accounts Payable Check 542 .56
252068 05/30/2025 Sunny Communications, LLC Accounts Payable Check 3,445 .89
252069 05/30/2025
T-Mobile USA Inc. Accounts Payable Check 50
.00
252070 05/30/2025 Terrybe
rry Company LLC Accounts Payable Check 143
.35
252071 05/30/2025 USA Blue Book Accounts
Payable Check 408.68
252072 05/30/2025 Vestis Group, Inc. Accounts Payable Check 55.18 252073 05/30/2025 Verizon Wirel
ess Accounts Payable Check 371.13
252074 05/30/2025 Willdan Engineering Accounts Payable Check 26,786 .00
252081 06/06/2025 Aflac
-Customer Service Accounts Payable Check 186
.93
252082 06/06/
2025 AFSCM E District Council 5 7 Accounts Payable Check 2,384.82
252083 06/06/2025 Empower Annuity Ins. Co of America Accounts Payable Check 1,371.89
252084 06/06/2025 Empower Annuity Ins. Co of America Accounts Payable Check 2,867.00
252085 06/06/2025 Franchise Tax Board Accounts Payable Check 1,340.24
252086 06/06/2025 Los Banos Police Assn Accounts Payable Check 1,085.00
252087 06/06/2025 Los Banos Police Assn. Accounts Payable Check 280.00 252088 06/06/2025 MissionSquare Accounts Payable Check 620 .89
252089 06/06/2025 MissionSquare Accounts Payable Check
9,450.00
252090 06/06/2025 Nationwide Retirement Solutions Accounts Payable Check 3,956 .49
252091 06/06/2025 Professional Fire Fighter of Los Banos Local 4703 Accounts Payable Check 735 .16
252092 06/06/2025 State Di
sbursement Unit Accounts Payable Check
1,183.50
252093 06/06/2025 Agile Occupational Medicine PC Accounts Payable Check 65 .00
252094 06/06/2025 Sara Blevins Accounts Payable Check 496.25 252095 06/06/2025 City of Los Banos Escrow Account Accounts Payable Check 1,967 .04
252096 06/06/2025 Pamela Patricia Garcia Accounts Payable Check 1,320 .00
252097 06/06/2025 Liebert Cassidy Whitmore Accounts Payable Check 3,405.00 252098 06/06/2025 Jennifer Loa Accounts Payable Check 158 .60
252099 06/06/2025 Mid-Valley Disposal LLC Accounts Payable Check 301 ,473.03
252100 06/06/2025 Alheli Oliveras Accounts Payable Check 1,462.50 252101 06/06/2025 Taylor Backhoe Service, Inc. Accounts Payable Check 125 ,218.30
252102 06/06/2025 Youth Evolution Activites Accounts Payable Check 780 .00
252103 06/06/2025 AAA Business Supplies Accounts Payable Check 54 .10
252104 06/06/2025 Agee Construction Corporation Accounts Payable Check 567,302.00 252105 06/06/2025 Airgas, Inc. Accounts Payable Check 441.83 252106 06/06/2025 AT&T Mobility Accounts Payable Check 6,340 .78
252107 06/06/2025 AT&T Accounts Payable Check 872
.87
252108 06/06/2025 Beam Insurance Administrators LLC Accounts Payable Check 22 ,197.67
252109 06/06/2025 BJ
's Consumers Choice Pest Control Inc. Accounts Payable Check 85.00 252110 06/06/2025 BSK Associates Accounts Payable Check 1,164.81
252111 06/06/2025 Ca Dept of Justice Cashiering Unit Accounts Payable Check 1,341.00 252112 06/06/2025 Quality Container Builders LLC Accounts Payable Check 58,999 .00
252113 06/06/2025 Callander
Associates Landscape Architecture, Inc. Accounts Payable Check 5,687.70
252114 06/06/2025 A & E Industrial Cleaning Equipment Accounts Payable Check 648.05 252115 06/06/2025 Capital One Accounts Payable Check 262 .00
252116 06/06/2025 CENCAL Machine & Fabrication Inc. Accounts Payable Check 403.81 252117 06/06/2025 Comcast Accounts Pay
able Check 108
.16
252118 06/06/2025 CSG Consultants Inc. Accounts Payable Check 2,340.00 252119 06/06/2025 LN Curtis & Sons Accounts Payable Check 894 .53
252120 06/06/2025 Lamar
A. Cummings Accounts Payable Check 70
.00
252121 06/06/2025 D & D Pest Control Accounts Payable Check 163 .00
252122 06/06/2025 Dos Palos Publishing Company Accounts Payable Check 660 .00
252123 06/06/2025 F S Rod Inc Accounts Payable Check 23 ,250.00
252124 06/06/2025 Fastenal Company Accounts Payable Check 181.71 252125 06/06/2025 Fa
st Track Car Wash Accounts Payable Check 518
.00
252126 06/06/2025 Federal Express Corporation Accounts Payable Check 14 .00
252127 06/06/2025 Ray Franco Accounts Payable Check 889 .83
6 252128 06/06/2025 Garton Tractor Inc Accounts Payable Check 1,033.99 252129 06/06/2025 Gouveia Engineering Inc. Accounts Payable Check 10,576.57 252130 06/06/2025 Halcyon Creek Inc. Accounts Payable Check 1,833.59 252131 06/06/2025 Hoffman Electronic Systems Accounts Payable Check 289.45 252132 06/06/2025 J.J.R. Enterprises Inc. Accounts Payable Check 3,460.65 252133 06/06/2025 Kone Inc. Accounts Payable Check 900.00 252134 06/06/2025 Lawson Products, Inc. Accounts Payable Check 147.42 252135 06/06/2025 Marfab Inc Accounts Payable Check 234.47 252136 06/06/2025 McNamara Sports Inc Accounts Payable Check 844.35 252137 06/06/2025 Merced County Sheriff Explorer Post# 322 Inc. Accounts Payable Check 370.00 252138 06/06/2025 Merced Truck & Trailer Inc Accounts Payable Check 869.66 252139 06/06/2025 Madera Uniform & Accessories, LLC Accounts Payable Check 426.19 252140 06/06/2025 Mid-Valley Disposal LLC Accounts Payable Check 4,625.00 252141 06/06/2025 Napa Auto Parts of Los Banos Accounts Payable Check 290.35 252142 06/06/2025 O'Dell Engineering Accounts Payable Check 27,607.22 252143 06/06/2025 OSE Accounts Payable Check 2,609.57
252144 06/06/2025 O'Reilly Auto Parts Accounts Payable Check 5,874.82 252145 06/06/2025 Pace Supply Corp. Accounts Payable Check 442.29 252146 06/06/2025 Pete Grove Accounts Payable Check 80.00 252147 06/06/2025 Pitney Bowes Inc Accounts Payable Check 72.20 252148 06/06/2025 Powergen Inc. Accounts Payable Check 1,787.26 252149 06/06/2025 Precision Civil Engineering, Inc Accounts Payable Check 1,985.00 252150 06/06/2025 Price Paige and Company CPA's LLP Accounts Payable Check 6,483.00 252151 06/06/2025 Provost and Pritchard Engineering, Inc. Accounts Payable Check 19,358.40 252152 06/06/2025 Ralph Anderson & Associates Accounts Payable Check 8,250.00 252153 06/06/2025 Razzari Dodge Chrysler Jeep Accounts Payable Check 415.06 252154 06/06/2025 Reliance Standard Life Insurance Company Accounts Payable Check 6,712.60 252156 06/06/2025 Ronny's Inc. Accounts Payable Check 7,000.00 252157 06/06/2025 Susana Regalado Accounts Payable Check 600.00 252158 06/06/2025 Safe T Lite of Modesto, Inc. Accounts Payable Check 3,651.78 252159 06/06/2025 Yuri Sagastume Accounts Payable Check 1,475.00 252160 06/06/2025 Domingo Sandoval Accounts Payable Check 300.00 252161 06/06/2025 Save Mart Supermarkets Accounts Payable Check 117.64 252162 06/06/2025 Sherwin Williams Co Accounts Payable Check 41.98 252163 06/06/2025 Sorensens True Value Accounts Payable Check 1,909.03 252166 06/06/2025 Stantec Consulting Services, Inc. Accounts Payable Check 18,034.20 252167 06/06/2025 Strategic Mechanical Inc. Accounts Payable Check 164,438.19 252168 06/06/2025 Sunbelt Rentals, Inc Accounts Payable Check 4,070.09 252169 06/06/2025 Superior Pool Products, LLC Accounts Payable Check 2,997.37 252170 06/06/2025 T-Mobile USA Inc. Accounts Payable Check 152.16 252171 06/06/2025 The Heil CO Accounts Payable Check 238.00 252172 06/06/2025 Thirkettle Corporation Accounts Payable Check 14,739.77 252173 06/06/2025 Traffic Logix Corp. Accounts Payable Check 498.93 252174 06/06/2025 CalMat Co. Accounts Payable Check 59,048.02 252175 06/06/2025 United Rentals (North America), Inc. Accounts Payable Check 4,942.44 252176 06/06/2025 United Site Services, Inc. Accounts Payable Check 133.25 252177 06/06/2025 Vestis Group, Inc. Accounts Payable Check 877.14 252178 06/06/2025 Vestis Accounts Payable Check 179.23
252179 06/06/2025 Westside Water Conditioning Accounts Payable Check 4,051.45 252180 06/06/2025 Williams Scotsman, Inc. Accounts Payable Check 1,419.46 252181 06/06/2025 Windecker Inc Accounts Payable Check 32,868.01 252182 06/06/2025 Wintergreen Corporation Accounts Payable Check 33,934.03 252183 06/06/2025 Young's Air Conditioning Accounts Payable Check 11,606.25 Break in check sequence due to the following: Payment Type Check #252022 (Manual Void) Regular Checks 160 2,673,771.22 Check #252025 - #252026 (Manual Void) Manual Voids 8
Check #252061- #252062 (Manual Void) Voided Checks 0
7 Check #252075
- #252080 (Payroll)
Check #252155 (Manual Void)
Check #252164 - #252165 (Manual Void)
Check #252184 - #252223 (Utility Billing)
Check #252224 - #252225 (Payroll)
2,673,771.22
8 LOsBanos
I 1l1c ro~~rcwds ,~ Califon,ic1
Agenda Staff Report
TO:
FROM:
Mayor and City Council Members ~
Minerva Moreno, Finance Director f
DATE: June 18, 2025
TYPE OF REPORT: Consent Agenda
SUBJECT: Entering into a Professional Services Agreement with CliftonlarsonAllen, LLP for Professional Auditing Services Recommendation:
That the City Council adopt the Resolution authorizing the Interim City Manager to execute a Professional Services Agreement with CliftonlarsonAllen, LLP (CLA) to perform Professional Auditing Services for a term of three (3) years with the right to extend for two (2) additional one-year terms.
Background:
The City initially entered into a five-year contract with Price, Paige & Company in 2014 to provide independent financial auditing services. Upon successful completion of that term, and after the solicitation of proposals through the Request for Proposal process, and in recognition of the firm's continued performance and qualifications, the City renewed the contract with Price, Paige & Company for an additional five years in 2019.
In accordance with generally accepted auditing standards and best practicesparticularly those promoting auditor independence and the periodic rotation of audit firms-the City issued a Request for Proposals (RFP) at the conclusion of the second term. The purpose of the RFP is to solicit interest from qualified independent auditing firms to provide professional audit services through a competitive selection process and to ensure transparency, accountability, and adherence to industry standards.
Discussion:
On March 19, 2025, the City released a Request for Proposals (RFP) soliciting the services of a qualified consultant to perform Professional Auditing Services. The submission deadline was April 9, 2025 and the City, through the office of the City Clerk, received four ( 4) proposals:
ITEM 6B
9 1 . Harshwal & Company, LLP
2. Price, Paige & Company
3. LSL, LLP
4. CliftonlarsonAllen, LLP
A selection committee conducted a thorough review and evaluation of all submitted proposals in accordance with the criteria outlined in the Request for Proposals (RFP).
Following this comprehensive assessment, the committee determined that CLA demonstrated the highest qualifications, experience, and understanding of the project scope. As a result, the firm was ranked as the most qualified consultant to provide professional auditing services requested by the City.
CliftonlarsonAllen LLP (CLA) is a highly qualified firm with extensive experience and specialized expertise in governmental auditing and accounting. With over 60 years in business, CLA has served more than 4,200 governmental entities nationwide, demonstrating a deep understanding of the unique financial, regulatory, and operational challenges faced by public sector organizations.
The firm is supported by a team of over 600 professionals dedicated to serving the government sector. CLA provides comprehensive audit services and offers valuable guidance in the implementation of new accounting standards, staying current with both federal and state legislative and regulatory changes. Additionally, the firm assists in developing and refining recognition policies and procedures to ensure compliance and promote sound financial management practices.
Fiscal Impact:
CLA has presented the following cost proposal:
Appropriations have been included in the Fiscal Year 2025-26 budget under the Administration Department to support the recommended agreement. The funding will be allocated across the General Fund, Water Fund, Wastewater Fund and the Solid Waste Fund.
Service Year1 Year2 Year3 Year4 Years
City Audit 59,500 60,700 61,900 63,100 64,400
Gann Review 1,250 1,250 1,250 1,250 1,250
SinQle Audit 6,865 7,000 7,100 7,200 7,300
AVA Report 2,840 2,900 3,000 3,100 3,200
Pension Reporting 1,550 1,550 1,550 1,550 1,500
OPES Reportinq 1,550 1,550 1,550 1,550 1,550
GASS 103-
Implementation - 5,000 - - -
Total (not to
exceed) $73,555 $79,950 $76,350 $77,750 $79,250
10 Reviewed by:
, Interim City Manager
Attachments:
Resolution
Professional Service Agreement
11 THIS PAGE IS INTENTIONALLY LEFT BLANK
12 RESOLUTION NO. --
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF LOS BANOS AUTHORIZING THE
INTERIM CITY MANAGER TO EXECUTE A
PROFESSIONAL SERVICES AGREEMENT
BETWEEN THE CITY OF LOS BANOS AND
CLIFTONLARSONALLEN, LLP TO PERFORM
PROFESSIONAL AUDITING SERVICES.
WHEREAS, the City is required by law to have an independent, annual financial audit; and
WHEREAS, the City solicited Request for Proposals for Professional Audit Services in accordance with the provisions of the Los Banos Municipal Code, for three years beginning in fiscal year 2025, with a City option to extend the term of the agreement for up to two additional fiscal years; and
WHEREAS, the selection committee reviewed the proposals and concluded that CliftonLarsonAllen, LLP was the most-qualified firm to provide the requested services; and
WHEREAS, CliftonLarsonAllen, LLP will perform the work outlined in the Scope of Services and according to a not to exceed Fee Schedule included as a part of the Professional Services Agreement; and
WHEREAS, the City Attorney has reviewed and approved the Professional Services Agreement between the City of Los Banos and CliftonLarsonAllen, LLP for said services; and
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Los Banos does hereby authorize the Interim City Manager to execute the Professional Services Agreement with CliftonLarsonAllen LLP to perform Professional Auditing Services.
The foregoing Resolution was introduced at a regular meeting of the City Council of the City of Los Banos held on the 18th day of June 2025, by Council Member _ _ _ who moved its adoption, which motion was duly seconded by Council Member __ _ and the Resolution adopted by the following vote:
AYES:
NOES:
ABSENT:
13 APPROVED:
Michael Amabile, Mayor
ATTEST:
Lucille L. Mallonee, City Clerk
14 PROFESSIONAL SERVICES AGREEMENT
FOR PROFESSIONAL AUDIT SERVICES
CliftonLarsonAllen, LLP
THIS AGREEMENT is made and entered into this __ day of _ _ _ 2025, by and between the City of Los Banos, a California municipal corporation (herein referred to as "City") and CliftonLarsonAllen, LLP (herein referred to as "Consultant or Auditor").
RECITALS
A. WHEREAS, City proposes to have Consultant perform the services described herein below;
B. WHEREAS, Consultant represents that it has that degree of specialized expertise contemplated within California Government Code, Section 37103, and holds all necessary licenses to practice and perform the services herein contemplated; C. WHEREAS, City has solicited and received a proposal from Consultant, has reviewed the previous experience and evaluated the expertise of Consultant, and desires to retain Consultant to render professional services under the terms and conditions set forth in this Agreement;
D. WHEREAS, City and Consultant desire to contract for specific services described below and desire to set forth their rights, duties and liabilities in the services to be performed; and E. WHEREAS, no official or employee of City has a financial interest, within the provisions of California Government Code, Sections 1090-1092, in the subject matter of this Agreement.
NOW, THEREFORE, for and in consideration of the mutual covenants and conditions contained herein, the parties hereby agree as follows:
1. The Contract Documents. The complete Contract consists of the following documents: This Professional Services Agreement and attached Exhibits; the City's Request for Proposals for Professional Audit Services; Auditor's Proposal for Professional Audit Services dated April 9, 2025. These documents are all incorporated by reference. The documents comprising the complete contract are collectively referred to as the Contract Documents. Any and all obligations of the City and the Auditor are fully set forth and described therein. All of the above documents are intended to cooperate so that any work called for in one and not mentioned in the other or vice versa is to be executed the same as if mentioned in all documents. In the event of any conflict between the printed provisions of this Contract and those of the City's Request for Proposal and Auditor's Proposal for Professional Audit Services, the provisions of this Contract shall prevail.
15 2. Term. The term of this Agreement shall commence on June 5, 2025 and shall terminate upon completion of audit services for fiscal years ending June 30, 2025 through June 30, 2027, as set forth in Exhibit A, unless terminated earlier as set forth herein. The term of this agreement may be extended, on the same terms and conditions as set forth herein, to include audit services for fiscal years ending June 30, 2028 and June 30, 2029, at the option of the City upon written notice to Consultant from the City on or before December 1, 2027.
3. Scope of Services. Consultant shall provide the professional services described in Exhibit A attached hereto and incorporated herein by this reference and as set forth in Auditor's Proposal of Professional Audit Services dated April 9, 2025 attached hereto as Exhibit B and incorporated herein by this reference.
Notwithstanding services described above, the City may request and Consultant may agree to perform other services. The scope of such services and compensation shall be agreed to in writing, signed by both parties and shall become a part of this Agreement.
3.1. All professional services shall be performed by Consultant or under Consultant's superv1s1on. All professional services to be provided by Consultant pursuant to this Agreement shall be provided by personnel experienced in their respective fields and in a manner consistent with the standards of care, diligence and skill ordinarily exercised by professional Consultants in accordance with sound professional practices.
3 .2 Consultant acknowledges that City may enter into agreements with other consultants for services similar to the services that are subject to this Agreement or may have its own employees perform services similar to those services contemplated by this Agreement.
4. Time of Performance. Time is of the essence in the performance of services under this Agreement and the services shall be performed to completion in a diligent and timely manner in accordance with the time requirements set forth in Exhibit A and consistent with the proposed work plan set forth in Exhibit B. The failure by Consultant to perform the services in a diligent and timely manner may result in termination of this Agreement by the City.
Notwithstanding the foregoing, Consultant shall not be responsible for delays due to causes beyond Consultant's reasonable control. However, in the case of any such delay in the services to be provided for the Project, each party hereby agrees to provide notice to the other party so that all delays can be addressed.
5. Compensation. City shall pay Consultant for the services on a time and expense not-to-exceed basis in accordance with the provisions of this Section and the Cost Proposal submitted by Consultant attached hereto as Exhibit C and incorporated herein by reference.
Consultant's compensation for all work performed in accordance with this Agreement, including all reimbursable items and sub Auditor fees, shall not exceed the annual amounts set forth in the Audit Work Cost Proposal Form set forth in Exhibit C unless authorized in writing by the City and approved by the City Council.
16 5.1 Consultant shall submit monthly invoices to City describing the work performed the preceding month. Consultant's bills shall include the name of the person who performed the work, a brief description of the services performed and the specific Task in the Scope of Services to which it relates, the date the services were performed, the number of hours spent on all work billed on an hourly basis, and a description of any reimbursable expenditures. No billing rate changes shall be made during the term of this Agreement without the prior written approval of City. City shall pay Consultant no later than thirty (30) days after receipt of the monthly invoice by the City.
5.2 City shall reimburse Consultant only for those costs or expenses specifically approved in this Agreement, or specifically approved in advance by City. Unless otherwise approved, such costs shall be limited and in accordance with Schedule of charges set forth in the Proposal attached hereto as Exhibit C and incorporated herein by reference.
5.3 Consultant shall not receive any compensation for Additional Work without the prior written authorization of City. As used herein, "Additional Work" means any work that is determined by City to be necessary for the proper completion of the Project, but which is not included within the Scope of Services and which the parties did not reasonably anticipate would be necessary at the execution of this Agreement. Compensation for any authorized Additional Work shall be billed in accordance with the Billing Rates as set forth in Exhibit Candon the terms set forth in this Article 5.
6. Contract Administration. The Finance Director shall have the authority to act for City under this Agreement. The Finance Director or his/her authorized representative shall represent City in all matters pertaining to the services to be rendered pursuant to this Agreement.
Consultant shall designate a representative for purposes of this Agreement who shall have the authority to act for Consultant under this Agreement.
7. Indemnification. When the law establishes a professional standard of care for Consultant's Services, to the fullest extent permitted by law, Consultant shall indemnify, protect, defend, and hold harmless City and any and all of its officials, employees and agents from and against any and all losses, liabilities, damages, costs, and expenses, including legal counsel's fees and costs but only to the extent the Consultant (and its Sub consultants), are responsible for such damages, liabilities and costs on a comparative basis of fault between the Consultant (and its Sub consultants) and the City in the performance of professional services under this agreement.
Other than in the performance of professional services and to the full extent permitted by law, Consultant shall indemnify, defend, and hold harmless City, and any and all of its employees, officials and agents from and against any liability (including liability for claims, suits, actions, arbitration proceedings, administrative proceedings, regulatory proceedings, losses, expenses or costs of any kind, whether actual, alleged or threatened, including legal counsel's fees and costs, court costs, interest, defense costs, and expert witness fees), where the same arise out of, are a consequence of, or are in any way attributable to, in whole or in part, the performance of this Agreement by Consultant or by any individual or City for which Consultant is legally liable, including, but not limited to officers, agents, employees, or subcontractors of Consultant. 17 Notwithstanding the foregoing, nothing herein shall be construed to require Consultant to indemnify the Indemnified Parties from any Claim arising from the active negligence or willful misconduct of the Indemnified Parties. Nothing in this indemnity shall be construed as authorizing any award of attorney's fees in any action on or to enforce the terms of this Agreement. This indemnity shall apply to all claims and liability regardless of whether any insurance policies are applicable. The policy limits do not act as a limitation upon the amount of indemnification to be provided by the Consultant.
In the event the City indemnitees are made a party to any action, lawsuit, or other adversarial proceeding arising from Consultant's performance of this agreement, the Consultant shall provide a defense to the City indemnitees, or at the City's option, reimburse the City indemnitees their costs of defense, including reasonable legal counsels' fees, incurred in defense of such claims.
8. Insurance. Without limiting Consultant's indemnification of City, and prior to commencement of work, Consultant shall obtain, provide and maintain at its own expense during the term of this Agreement, a policy or policies of liability insurance of the type and amounts described below and in a form satisfactory to City.
A. Certificates of Insurance. Consultant shall provide certificates of insurance with original endorsements to City as evidence of the insurance coverage required herein. Insurance certificates must be approved by the City Attorney prior to commencement of performance or issuance of any permit. Current certification of insurance shall be kept on file with City at all times during the term of this Agreement.
B. Sign,ature. A person authorized by the insurer to bind coverage on its behalf shall sign certification of all required policies.
C. Acceptable Insurers. All insurance policies shall be issued by an insurance company currently authorized by the Insurance Commissioner to transact business of insurance in the State of California, with an assigned policyholders' Rating of A (or higher) and Financial Size Category Class VII ( or larger) in accordance with the latest edition of Best's Key Rating Guide, unless otherwise approved by the City Attorney.
D. Coverage Requirements.
i. Workers' Compensation Coverage. Consultant shall maintain Workers' Compensation Insurance (Statutory Limits) and Employer's Liability Insurance with limits of at least one million dollars ($1,000,000). Consultant shall submit to City, along with the certificate of insurance, a Waiver of Subrogation endorsement in favor of City, its officers, agents, employees, and volunteers.
ii. General Liabilit v Coverage. Consultant shall maintain commercial general liability insurance with coverage at least as broad as Insurance Services Office form CG 00 01, in an amount not less than two million dollars ($2,000,000) per occurrence, four million dollars ($4,000,000) general aggregate, for bodily injury, personal injury, and property damage, including 18 without limitation, blanket contractual liability. Consultant's general liability policies shalL be primary and non-contributory, and be endorsed using Insurance Services Office form CG 20 10 to provide that City and its officers, officials, employees, and agents shall be additional insureds under such policies. For construction contracts, an endorsement providing completed operations to the additional insured, ISO form CG 20 37, is also required. m. Automobile Liability Coverae.e. Consultant shall provide auto liability coverage for owned, non-owned, and hired autos using ISO Business Auto Coverage form CA 00 01, or the exact equivalent, with a limit of no less than two million dollars ($2,000,000) per accident. If Consultant owns no vehicles, this requirement may be met through a non-owned auto endorsement to the CGL policy.
iv. Professional Errors and Omissions Insurance. Consultant shall maintain professional liability insurance that insures against professional errors and omissions that may be made in performing the Services to be rendered in connection with this Agreement, in the minimum amount of two million dollars ($2,000,000) per claim and in the aggregate. Any policy inception date, continuity date, or retroactive date must be before the effective date of this agreement, and Consultant agrees to maintain continuous coverage through a period no less than three years after completion of the services required by this agreement.
E. Endorsements. Each general liability and automobile liability insurance policy shall be endorsed with the following specific language:
i. The City, its elected or appointed officers, officials, employees, agents and volunteers are to be covered as additional insureds with respect to liability arising out of work performed by or on behalf of the Consultant.
ii. This policy shall be considered primary insurance as respects to City, its elected or appointed officers, officials, employees, agents and volunteers as respects to all claims, losses, or liability arising directly or indirectly from the Consultant's operations or services provided to City.
Any insurance maintained by City, including any self-insured retention City may have, shall be considered excess insurance only and not contributory with the insurance provided hereunder. 111. This insurance shall act for each insured and additional insured as though a separate policy had been written for each, except with respect to the limits of liability of the insuring company.
iv. The insurer waives all rights of subrogation against City, its elected or appointed officers, officials, employees, agents and volunteers.
v. Any failure to comply with reporting provisions of the policies shall not affect coverage provided to City, its elected or appointed officers, officials, employees, agents or volunteers.
19 vi. The insurance provided by this policy shall not be suspended, voided, canceled, or reduced in coverage or in limits, by either party except after thirty (30) calendar days (10 calendar days written notice of non-payment of premium) written notice has been received by City.
8.1 Nothing in this Section shall be construed as limiting in any way, the indemnification provision contained in this Agreement, or the extent to which Consultant may be held responsible for payments of damages to persons or property.
9. Nondiscrimination. In the performing of this Agreement, Consultant shall not discriminate against any subcontractor, employee or applicant for employment because of race, religious creed, color, national origin, ancestry, physical disability, mental disability, medical condition, marital status, sex, age, or sexual orientation race, religion, color, national origin, handicap, ancestry, sex or age.
10. Independent Contractor. It is understood that City retains Consultant on an independent contractor basis and Consultant is not an agent or employee of City. The manner and means of conducting the work are under the control of Consultant, except to the extent they are limited by statute, rule or regulation and the expressed terms of this Agreement. Nothing in this Agreement shall be deemed to constitute approval for Consultant or any of Consultant's employees or agents, to be the agents or employees of City. Consultant shall have the responsibility for and control over the means of performing the work, provided that Consultant is in compliance with the terms of this Agreement. Anything in this Agreement that may appear to give City the right to direct Consultant as to the details of the performance or to exercise a measure of control over Consultant shall mean only that Consultant shall follow the desires of City with respect to the results of the services.
10.1 The Consultant shall at all times remain an independent contractor with respect to the services to be performed under this Agreement and shall be responsible for the payment of Federal and State Employer Withholding Taxes, Unemployment Insurance Taxes, FICA Taxes, Retirement, Life and/or Medical Insurance, and Worker's Compensation Insurance for the employees of the Consultant or any other person performing services under this Agreement.
Consultant and its employees are not entitled to the rights or benefits afforded to City's employees, including disability or unemployment insurance, workers' compensation, medical insurance, sick leave, or any other employment benefit. Consultant agrees to indemnify and hold City harmless from any claims, costs, losses, fees, penalties, interest, or damages suffered by City as a result of any claim by any person or entity contrary to the provisions of this Section 10.
11. Ownership of Documents. All documents, information and materials of any and every type prepared by the Consultant pursuant to this Agreement shall be the property of the City.
Such documents shall include but not be limited to all findings, reports, documents, information and data including, but not limited to, electronic media, computer tapes or discs, files, and tapes furnished or prepared or accumulated by the Consultant in performing work under this Agreement, whether completed or in process. For the avoidance of doubt, Deliverables does not include Consultant's workpapers which are proprietary information and access is restricted. 20 12. Confidentiality. All City information disclosed to Consultant during the course of performance of services under this Agreement shall be treated as confidential and shall not be disclosed to any other persons or parties except as authorized by City, excepting that information which is public record and subject to disclosure pursuant to the Public Records Act, or otherwise required by law. All documents, including drafts, notes and communications that result from the services in this Agreement, shall be kept confidential unless City authorizes in writing the release of information, excepting that information which is public record and subject to disclosure pursuant to the Public Records Act, or otherwise required by law ..
13. Access to Records. Consultant shall maintain all books, records, documents, accounting ledgers, and similar materials relating to work performed for City under this Agreement on file for at least three (3) years following the date of final payment to Consultant by City. Any duly authorized representative(s) of City shall have access to such records for the purpose of inspection, audit and copying at reasonable times, during Consultant's usual and customary business hours. Consultant shall provide proper facilities to City's representative(s) for access and inspection. Consultant shall be entitled to reasonable compensation for time and expenses relate to such access and inspection activities, which shall be considered to be an additional service to the City, subject to the provisions of Section 4 hereinabove. For avoidance of doubt, books, records, documents, accounting ledgers, and similar materials does not include Consultant's workpapers which are proprietary information and access is restricted.
14. Conflict of Interest. The Consultant or its employees may be subject to the provisions of the California Political Reform Act of 1974 (the "Act"), which (1) requires such persons to disclose any financial interest that may foreseeably be materially affected by the work performed under this Agreement, and (2) prohibits such persons from making, or participating in making, decisions that will foreseeably financially affect such interest.
If subject to the Act, Consultant shall conform to all requirements of the Act. Failure to do so constitutes a material breach and is grounds for immediate termination of this Agreement by City. Consultant shall indemnify and hold harmless City for any and all claims for damages resulting from Consultant's violation of this Section.
Consultant represents that neither Consultant, nor any of its employees, agents or subcontractors, have a conflict of interest with respect to the work to be performed under this Agreement, nor shall such individuals, during this term of this Agreement, acquire any interest, which would conflict in any manner with the performances of services hereunder.
15. Assignment. This is a personal service contract, and the duties set forth herein shall not be delegated or assigned to any person or entity without the prior written consent of City.
Consultant may engage a subcontractor(s) as permitted by law and may employ other personnel to perform services contemplated by this Agreement at Consultant's sole cost and expense.
16. Compliance with Laws, Rules, Regulations. Consultant shall perform the services required by this Agreement in compliance with all applicable Federal and California employment laws including, but not limited to, those laws related to minimum hours and wages; occupational health and safety; fair employment and employment practices; workers' 21 compensation insurance and safety .in employment; and all .other Federal, State and local laws and ordinances applicable to the services required under this Agreement. Consultant shall indemnify and hold harmless City from and against all claims, demands, payments, suits, actions, proceedings, and judgments of every nature and description including attorneys' fees and costs, presented, brought, or recovered against City for, or on account of any liability under any of the above-mentioned laws, which may be incurred by reason of Consultant's performance under this Agreement.
17. Integration; Amendment. This Agreement represents the entire understanding of City and Consultant as to those matters contained herein. No prior oral or written understanding shall be of any force or effect with respect to those matters covered in it. This Agreement may not be modified or altered except by amendment in writing sign by both parties.
18. Severabilitv. If any part of this Agreement is found to be in conflict with applicable laws, such part shall be inoperative, null, and void insofar as it is in conflict with said laws, but the remainder of the Agreement shall continue to be in full force and effect.
19. WaiverNalidity. Consultant agrees that waiver by City of any one or more of the conditions of performance under this Agreement shall not be construed as waiver of any other condition of performance under this Agreement. The acceptance by the City of the performance of any work or services by Contractor shall not be deemed to be a waiver of any term or condition of this Agreement.
20. Jurisdiction. City and Consultant agree that the law governing this Agreement shall be that of the State of California. Any suit brought by either party against the other arising out of the performance of this Agreement shall be filed and maintained in the County of Merced.
21. Notice. Any notices required to be given pursuant to this Agreement shall be deemed to have been given by their deposit, postage prepaid, in the United States Postal Service, addressed to the parties as follows:
To City:
City of Los Banos
Finance Director
520 J Street
Los Banos, California 93635
To Consultant:
CliftonLarsonAllen LLP
Richard Gonzalez, Principal
915 Highland Pointe Drive, Suite 300
Roseville, CA 95678
Nothing hereinabove shall prevent either City or Consultant from personally delivering any such notices to the other.
22 22. Termination. City may, in its sole discretion, terminate this. Agreement at any time and for any reason whatsoever by giving written notice of such termination to Consultant. In the event of such termination, Consultant shall immediately stop rendering services under this Agreement unless directed otherwise by the City. In the event of such termination, Consultant shall be entitled to compensation for all services rendered and work performed for City to the date of such termination.
[SIGNATURES BEGIN ON NEXT PAGE]
23 IN WITNESS WHEREOF, the parties hereto have.executed this Agreement on the dates set forth below.
Date: _____ _, 2025
Date: _____ _, 2025
ATTEST:
CITY CLERK
Lucille L. Mallonee, City Clerk
APPROVED AS TO FORM:
William A. Vaughn
City Attorney
CliftonLarsonAllen LLP
by: Richard Gonzalez, Principal
CITY OF LOS BANOS, a California
municipal corporation
by: Gary Brizzee, Interim City Manager
24 Exhibit A
City of Los Banos
RFP for Professional Auditing Services
REQUEST FOR PROPOSALS
Professional Auditing Services
NOTICE IS HEREBY GIVEN that the City of Los Banos ("City") is issuing this Request for Proposal ("RFP") for Professional Auditing Services.
Proposers are solely responsible for ensuring proposals are received by the City on or before the submittal deadline. Proposals must be received no later than 2:00 p.m., on April 9, 2025, at the following address:
City of Los Banos
Attn: Lucille L. Mallonee, City Clerk
520 J Street
Los Banos, CA 93635
An original copy must be signed by a representative authorized to bind the company. Proposals submitted by facsimile or email are not acceptable and will not be considered. The original signed proposal and two (2) duplicates are to be submitted in sealed packages with the name of the Proposer and RFP title clearly marked on the outside of the package.
Failure to comply with the requirements set forth in this RFP may result in disqualification. Proposals and/or modifications received subsequent to the hour and date specified above will not be considered. Submitted proposals may be withdrawn at any time prior to the submission time specified in this RFP, provided notification is received in writing before the submittal deadline. Proposals cannot be changed or withdrawn after the submittal deadline. No handwritten notations or corrections will be allowed. The responding Proposer is solely responsible for all costs related to the preparation of the proposal.
The City reserves the right to reject all proposals and to waive any minor informalities or irregularities contained in any proposal. Acceptance of any proposal submitted pursuant to this RFP shall not constitute any implied intent to enter into a contract.
The contract award, if any, will be made to the firm who, in the City's sole discretion, is best able to perform the required services in a manner most beneficial to the City.
Please submit all inquiries to [email protected].
II Page
25 City of Los Banos
RFP for Professional Auditing Services
I. INTRODUCTION ...................................................................................................................................... 4 A. General Information ................................................................................................................................. 4 B. Term of Engagement ................................................................................................................................ 4 II. NATURE OF SERVICES REQUIRED ..................................................................................................... 5 A. Scope of the Work to be Performed ......................................................................................................... 5 B. Auditing Standards to be Followed .......................................................................................................... 6 C. Working Paper Retention ......................................................................................................................... 6 D. Irregularities and Illegal Acts ................................................................................................................... 6 III. DESCRIPTION OF THE GOVERNMENT ............................................................................................... 6 A. Background Information .......................................................................................................................... 6 B. Fund Structure .......................................................................................................................................... 7 C. Magnitude of Finance Operations ............................................................................................................ 7 D. Computer Systems .................................................................................................................................... 7 E. Availability of Prior Reports and Work Papers ....................................................................................... 7 IV. TIME REQUIREMENTS ........................................................................................................................... 8 A. Proposal Calendar .................................................................................................................................... 8 B. Date Audit may commence ...................................................................................................................... 8 C. Date Reports are due ................................................................................................................................ 8 V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARTION ..................... 8 A. Finance Department and Clerical Assistance ........................................................................................... 8 B. Work Area, Telephone, and Office Equipment ........................................................................................ 8 C. Report Preparation .................................................................................................................................... 8 VI. PROPOSAL REQUIREMENT .................................................................................................................. 9 A. General Requirements .............................................................................................................................. 9 B. Format for Technical Proposal ................................................................................................................. 9 C. Contents of Technical Proposal. ............................................................................................................. 10
1. License to Practice in California ........................................................................................................ 10
2. Independence ...................................................................................................................................... 10
3. Firm Qualifications and Experience ................................................................................................... 10
4. Partner, Supervisory and Staff Qualifications and Experience .......................................................... 11
5. Similar Engagements with Other Government Entities ..................................................................... 11
6. Specific Audit Approach .................................................................................................................... 12
7. Identification Anticipated Potential Audit Problems .......................................................................... 12 2[Page
26 City of Los Banos
RFP for Professional Auditing Services
8. Insurance Coverage ............................................................................................................................ 12 D. Contents of Cost Proposal ...................................................................................................................... 12
1. Total All-Inclusive Maximum Price ................................................................................................... 12
2. Manner of Payment ............................................................................................................................ 13 VII. EVALUATION PROCEDURES .............................................................................................................. 13 A. Review of Proposals ............................................................................................................................... 13 B. Evaluation Criteria ................................................................................................... .............................. 13 VIII. SPECIAL CONDITIONS ......................................................................................................................... 14 A. Contract and Insurance Requirements .................................................................................................... 14 B. Reservations .............................................. ............................................................................................. 14 C. Public Records ........................................................................................................................................ 14 D. Right to Cancel and Amend ................................................................................................................... 15 E. Proposer's Questions .............................................................................................................................. 15 F. Additional Information ............................................... ............................................................................... 15 G. Conflict of Interest. ................................................................................................................................ 15 H. Release of Public Information ................................................................................................................ 15 I. Non-Assignment. ....................................................................................................................................... 15 J. Collusion .................................................................................................................................................... 15 K. Debarment. ............................................................................................................................................. 16 L. Equal Employment Opportunity Compliance ........................................................................................ 16 M. Right to Audit. ........................................................................................................................................ 16 IX. ATTACHMENT A .................................................................................... Error! Bookmark not defined.
X. ATTACHMENT B .................................................................................... Error! Bookmark not defined.
XI. ATTACHMENT C .................................................................................... Error! Bookmark not defined. 3/P age
27 City of Los Banos
RFP for Professional Auditing Services
I. INTRODUCTION
A. General Information
The City of Los Banos is requesting proposals from qualified certified public accountant firms to audit its financial statements for the three fiscal years beginning with the fiscal year ending June 30, 2025, with the option of auditing its financial statements for each of the two (2) subsequent fiscal years, in addition to performing other financial audits and reviews as specified below. These audits are to be performed in accordance with auditing standards generally accepted in the United States of America as set forth by the Government Accounting Standards Board (GASB), the standards set forth for financial audits contained in Government Auditing Standards (2003) issued by the Comptroller General of the United States, and the U.S. Office of Management and Budget (0MB) Circular A-133 Audits of State and Local Governments and Non-Profit Organizations.
There is no expressed or implied obligation for the City of Los Banos to reimburse responding firms for any expenses incurred in preparing proposals in response to this request. Materials submitted by respondents are subject to public inspection under the California Public Records Act (Government Code Sec. 6250 et seq.), unless exempt.
To be considered, the original signed proposal and two (2) duplicates of the proposal are to be submitted in sealed packages with the name of the Proposer and RFP title clearly marked on the outside of the package. Proposals must be submitted to Lucille L. Mallonee, City Clerk, 520 J Street, Los Banos, CA 93635, by 2:00 p.m. on April 9, 2025. Proposals submitted by facsimile or email are not acceptable and will not be considered. The City reserves the right to reject any or all proposals submitted.
During the evaluation process, the City of Los Banos reserves the right, where it may serve the City's best interest, to request additional information or clarification from proposers, or to allow corrections of errors or omissions. At the discretion of the City of Los Banos, firms submitting proposals may be requested to make oral presentations as part of the evaluation process.
The City reserves the right to retain all proposals submitted and to use any idea(s) in a proposal regardless of whether that proposal is selected. Submission of a proposal indicates acceptance by the firm of the conditions contained in the request for proposals, unless clearly and specifically noted in the proposal submitted and confirmed in the contract between the City of Los Banos and the firm selected.
It is anticipated the selection of a firm will be completed by April 23, 2025. Following the notification of the selected firm, a recommendation and proposed contract will be prepared for review and approval by the City Council at its May 7, 2025 meeting. The City reserves the right to reject any or all proposals, to waive any non-material irregularities or information in any proposal, and to accept or reject any items or combination of items.
B. Term of Engagement
It is the intent of the City to contract for the services presented herein for a term of three (3) years. The City of Los Banos reserves the right to extend the term of this contract for two (2) additional one-year terms subject to the satisfactory negotiation of terms, including a price acceptable to both the City and 41Page
28 City of Los Banos
RFP for Professional Auditing Services
the selected firm. The proposal package shall present all-inclusive audit fees for each year of the contract term.
II. NATURE OF SERVICES REQUIRED
A. Scope of the Work to be Performed
The City of Los Banos desires a Annual Comprehensive Financial Report (ACFR) and its component unit financial statements for the City of Los Banos to be prepared by the independent auditor and be fully compliant for GASB 34 for the fiscal year ended June 30, 2025 and each of the subsequent years, June 30, 2026 and 2027 of the audit firm's contract with the City. The City will be planning to submit the ACFR to the California Society of Municipal Finance Officers (CSMFO) for review in their Certificate of Award for Outstanding Financial Reporting program or to the Government Finance Officers Association (GFOA) for review in their Certificate of Achievement for Excellence in Financial Reporting program.
The selected independent auditor will be required to perform the following tasks. • The audit firm will perform an audit of all funds of the City of Los Banos. The audit will be conducted in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards, issued by the Comptroller of the United States. The City's Annual Comprehensive Financial Report (ACFR) will be prepared and word processed by the audit firm. The ACFR will be in full compliance with GASB 34. The audit firm will render their auditors' report on the basic financial statements which will include both Government-Wide Financial Statements and Fund Financial Statements. The audit firm will also apply limited audit procedures to Management's Discussion and Analysis (MD&A) and required supplementary information pertaining to the General Fund and each major fund of the City.
• The audit firm will perform a single audit on the expenditures of federal grants in accordance with 0MB Circular A-133 and render the appropriate audit reports on Internal Control over Financial Reporting based upon the audit of the City's financial statements in accordance with Government Auditing Standards and the appropriate reports on compliance with Requirements Applicable to each Major Program, Internal Control over Compliance and on the Schedule of Expenditures of Federal Awards in Accordance with 0MB Circular A-133. The single audit report will include appropriate schedule of expenditures of federal awards, footnotes, findings and questioned costs, including reportable conditions and material weaknesses, and follow up on prior audit findings where required. • The City receives funding under the Abandoned Vehicle Abatement Program, which requires a financial and compliance audit (every other year). Auditor will perform tests of compliance, prepare, and publish an audit report
• The audit firm shall perform agreed-upon auditing procedures pertaining to the City's GANN Limit (Appropriations Limit) and render a letter annually to the City regarding compliance. • The audit firm shall issue a separate "management letter" that includes recommendations for improvements in internal control, accounting procedures and other significant observations that are considered to be non-reportable conditions. Management letters shall be addressed to the City Mayor.
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29 City of Los Banos
RFP for Professional Auditing Services
B. Auditing Standards to be Followed
To meet the requirements of this Request for Proposals, the audit shall be performed in accordance with:
• Generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants (AICPA)
• The standards applicable to financial audits contained in Government Auditing Standards (2003 Revision), issued by the Comptroller General of the United States; • The provisions of the Single Audit Act as amended in 1996; and • The provisions of U. S. Office of Management and Budget (0MB) Circular A-133, Audits of State and Local Governments and Non-Profit Organizations.
C. Working Paper Retention
All working papers and reports must be retained at the auditor's expense for a minimum of seven (7) years, unless the firm is notified in writing by the City of Los Banos of the need to extend the retention period.
The auditor will be required to make working papers available to the City of Los Banos or any government agencies included in the audit of federal grants. In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance.
D. Irregularities and Illegal Acts
Auditors shall be required to make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which they become aware to the following parties: City Manager; City Attorney; and the Finance Director.
III. DESCRIPTION OF THE GOVERNMENT
A. Background Information
The City of Los Banos is located in the west portion of Merced County, servicing an area of 8.5 square miles with a population of 47,485. The City's fiscal year begins on July 1 and ends on June 30.
The City of Los Banos was incorporated on May 8, 1907 as a general law city, which operates under the council/manager form of government. The city government is divided into seven departments:
Administration, Community and Economic Development, Finance, Fire, Police, Recreation and Public Works.
The City of Los Banos' operating budget in FY 2024-25 is approximately $55.3 million for all funds combined.
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B. Fund Structure
The City of Los Banos uses the following fund types and account groups in its financial reporting:
Fund Type/Account Group Citv
General Fund 1
Special Revenue Fund 60
Debt Service Fund 1
Capital Projects Fund 4
Enterprise Fund 4
Internal Service Fund 3
C. Magnitude of Finance Operations
The Finance Department is headed by a Finance Director and consists of 9 employees. The principal functions performed and the number of employees assigned to each is as follows:
Function Number of Employees
Finance Manager 1
Accountant I/II 2
Accounts Pavable 1
Utility/ Accounts Receivable 5
D. Computer Systems
The City's computerized systems are run on a distributed client/server network system. The accounting functions are computerized using Tyler Technologies software on a progress database platform. The applications operating on this system are general ledger, accounts payable, accounts receivable, payroll, utilities, business licenses, cash receipts and fixed assets, E. Availability of Prior Reports and Work Papers
Price Paige and Company conducted the City's most recent audit. The work papers of the previous audits are the property of the previous auditor and can be reviewed by the successful Proposer. The following financial statements were prepared or audited by Price Paige and Company. • City of Los Banos General Purpose Financial Report;
• A Single Audit Report; and
• TDA Report - Transportation Development Act Audit Report • AV A Report - Abandoned Vehicle Abatement Program Audit Report 71 Page
31 City of Los Banos
RFP for Professional Auditing Services
IV. TIME REQUIREMENTS
A. Proposal Calendar
The following is a list of key dates up to, and including, the date proposals are to be submitted:
Date
March 19, 2025
March 26, 2025
March 31 , 2025
April 9, 2025
April 14-17, 2025
May 7, 2025
B. Date Audit may commence
Activity
Request for Proposal issued
Deadline for submitting questions
Response to questions
Due date for proposals (due by 2:00 p.m.)
Oral Interviews (optional/conducted at City's discretion) Contract awarded by City Council
Audit planning, including all necessary planning for GASB 34, documentation of systems of internal control and compliance and transaction testing should be completed during interim stage. It is expected the City will close its books the 15th of September and be ready for the final audit by the end of October.
C. Date Reports are due
The auditor shall provide all drafts and recommendations for improvements to the Finance Director within a reasonable time period after the last day of fieldwork. The auditor should be available for any meetings that may be necessary to discuss the draft audit reports. Once all issues of discussion are resolved, the completed ACFR, component unit financial statements, Single Audit report and other reports shall be delivered to the Finance Director. It is anticipated that this process will be completed and the final products to be delivered by December 15, 2025.
V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARTION A. Finance Department and Clerical Assistance
The Finance Department staff will be available during the audit to assist the firm by providing information, documentation, and explanations. Vanessa Portillo, Finance Director, will be responsible for acting as the liaison between the audit firm and the accounting personnel.
B. Work Area, Telephone, and Office Equipment
The City will provide the auditor with reasonable workspace, desks and chairs. The auditor will also be provided with access to a telephone, copy machine, fax machines and wifi connection.
C. Report Preparation
Report preparation, editing, printing, binding shall be the responsibility of the auditor. • Comprehensive Annual Financial Report (10)
• Single Audit Report (10)
• Abandoned Vehicle Abatement Program Report ( 4)
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VI. PROPOSAL REQUIREMENT
A. General Requirements
The City will not give verbal answers to inquiries regarding information in this RFP, or verbal instructions prior to the submission deadline. All questions shall be submitted in writing. A verbal statement regarding same by any person shall be non-binding. The City is not liable for any increased costs resulting from the Proposer accepting verbal directions. Any explanation desired by a Proposer must be requested of the City representative in writing no later than March 26, 2025 at 5 :00 p.m.
Inquiries concerning the Request for Proposals and the subject of the Request for Proposals must be made to:
Sarah Orozco
Accountant II
520 J Street
Los Banos, CA 93635
(209) 827-2418
[email protected]
Submission of Proposal. Proposals submitted by facsimile or email are not acceptable and will not be considered. The original signed proposal and two (2) duplicates are to be submitted in sealed packages with the name of the Proposer and RFP title clearly marked on the outside of the package. The Proposal shall be received by City Clerk of the City of Los Banos by 2:00 p.m. on April 9, 2025 for a proposal to be considered. The Proposal should address the items listed below. The Proposal should be addressed as follows:
City of Los Banos
Lucille L. Mallonee
City Clerk
520 J Street
Los Banos, CA 93635
B. Format for Technical Proposal
To facilitate the review ofresponses, all responses are required to adhere to the following requirements with regard to their proposal. The City strongly encourages respondents to ensure that RFP submissions are succinct and clearly organized. If the proposal is not in this format or does not include all of the listed items, it may be deemed non responsive. For ease of handling, all responses are to be provided in a standard 8 ½" x 11" portrait format with binding on the left hand edge. • Title Page showing the request for proposals subject; the firm's name; the name, address and telephone number of the contact person; and the date of the proposal. • Table of Contents identifying the materials submitted by section and page number. Crossreferencing to section and page number in the RFP would be helpful. 91 Page
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. . • Signed Transmittal Letter briefly stating the Proposer's understanding of the work to be done; the commitment to perform the work within the time period; and the name(s) of the person(s) authorized to represent the Proposer, title, address, and telephone number. • Detailed Proposal following the order set forth in Section C below.
C. Contents of Technical Proposal
The purpose of the Technical Proposal is to demonstrate the qualifications, competence and capacity of the firm seeking to undertake an independent audit of the City in conformity with the requirements of this request for proposals. As such, the substance of proposals will carry more weight than the form or manner of presentation. The Technical Proposal should demonstrate the qualifications of the firm and of the particular staff to be assigned to this engagement. It should also specify an audit approach that will meet the request for proposals requirements.
The Technical Proposal should address all points outlined in the request for proposals, (excluding any cost information which shall be submitted in a separate sealed envelope included with the Technical Proposal package. The proposal should be prepared simply and economically, providing a straightforward, concise description of the proposer's capabilities to satisfy the requirements of this request for proposals. While additional data may be presented, the following subjects must be included. They represent the criteria against which the proposal will be evaluated.
1. License to Practice in California
An affirmative statement should be included verifying the firm and all assigned key professional staff are properly licensed to practice in California.
2. Independence
The firm should provide an affirmative statement that it is independent of the City of Los Banos as defined by auditing standards generally accepted in the United States of America and the General Accounting Office's Government Auditing Standards.
3. Firm Qualifications and Experience
To qualify the firm must have extensive experience in audits of local governments as well as experience with preparation of Comprehensive Annual Financial Statements in GASB 34 format.
The Proposer should state the size of the firm, the size of the firm's governmental audit staff, the location of the office from which the work on this engagement is to be performed, and the number and nature of the professional staff to be employed in this engagement on a full-time basis and the number and nature of the staff to be so employed on a part-time basis. Staff consistency is an important consideration.
The Proposer should provide the range of activities performed by the local office, e.g., audit, accounting, tax service and/or management consulting services.
The Proposer must provide a list of all current municipal clients.
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34 City of Los Banos
RFP for Professional Auditing Services
. . ..
The Proposer is also required to submit a copy of a report on its most recent external quality control review (peer review), with a statement whether that quality control review included a review of specific government engagements )required by Government Audit Standards [1994]).
The Proposer shall also provide information on the results of any Federal or State desk reviews or field reviews of its audits during the past three (3) years. In addition, the Proposer shall provide information on the circumstances and status of any disciplinary action taken or pending against the firm during the past three (3) years with State regulatory bodies or professional organizations.
4. Partner, Supervisory and Staff Qualifications and Experience Identify the principal supervisory and management staff, including engagement partners, managers, other supervisors and specialists who would be assigned to this engagement. Include resumes, indicating whether each such person is registered or licensed to practice as a certified public accountant in California. Provide information on the government auditing experience of each person, including information on relevant continuing professional education for the past (3) three years and membership in professional organizations relevant to the performance of this audit.
Provide as much information as possible regarding the number, qualifications, experience and training, including relevant continuing professional education, of the specific staff to be assigned to this engagement. Indicate how the quality of staff over the term of the agreement will be assured. Engagement partners, managers, other supervisory staff and specialists may be changed if those personnel leave the firm, are promoted or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of the City.
However, in either case, the City retains the right to approve or reject replacements.
Other audit personnel may be changed at the discretion of the Proposer provided that replacements have substantially the same or better qualifications or experience.
5. Similar Engagements with Other Government Entities
For the firm's office that will be assigned responsibility for the audit, list the most significant engagements (maximum - 5) performed in the last three (3) years that are similar to the engagement described in this request for proposals. These engagements should be ranked on the basis of total staff hours. Indicate the scope of work, date, engagement partners, total hours, and the name and telephone number of the principal client contact. Also please indicate whether the audit was part of a Comprehensive Annual Financial Report prepared in conformance with the GASB 34 requirements. Information should be provided regarding clients that the firm serves that have received the CSMFO and GFOA awards.
Please provide a list of not less than five client references for whom services similar to those outlined in the RFP are currently being provided. For each reference listed provide the name of the organization, dates for which the service(s) are being provided, type of service(s) being provided and the name, address and telephone number of the responsible person within the reference's organization. The City reserves the right to contact any or all of the listed references regarding the audit services performed by the Proposer. lllPage
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6. Specific Audit Approach
The proposal should set forth a work plan, including an explanation of the audit methodology to be followed, to perform the services required in Section II of this request for proposals. In developing the work plan, reference should be made to such sources of information as City of Los Banos' budget and related materials, organizational charts, manuals, programs, and financial and other management information systems.
Proposers will be required to provide the following information on their audit approach:
• Proposed segmentation for the engagement;
• Level of staff and number of hours to be assigned to each proposed segment of the engagement;
• Sample size and the extent to which statistical sampling is to be used in this engagement; • Type and extent of analytical procedures to be used in this engagement; • Approach to be taken to gain and document an understanding of the City's internal control structure;
• Approach to be taken in determining laws and regulations that will be subject to audit test work; and
• Approach to be taken in drawing audit samples for purposes of tests of compliance.
7. Identification Anticipated Potential Audit Problems
The proposal should identify and describe any anticipated potential audit problems, the firm's approach to resolving these problems and any special assistance that will be requested from the City.
NO DOLLAR AMOUNTS SHOULD BE INCLUDED IN THE TECHNICAL
PROPOSAL.
8. Insurance Coverage
The Auditor shall provide Commercial General Liability Insurance and Comprehensive Automobile Liability each in the amount of at least $2,000,000 and Professional Liability Insurance in the amount of $2,000,000. Provide Worker's Compensation with statutory limits of liability and Employer's Liability coverage with minimum $2,000,000 limits of liability. For General Liability and Automobile coverage's name the City of Los Banos as an additional insured.
For the Worker's Compensation coverage's provide a Waiver of Subrogation naming the same entity. Revise the certificates cancellation clause to delete "endeavor" and "but failure to mail such notice shall impose no obligation or liability of any kind upon the company." D. Contents of Cost Proposal
1. Total All-Inclusive Maximum Price
The cost proposal should contain all pricing information relative to performing the audit engagement as described in this request for proposals. The total all-inclusive maximum price to be bid is to contain all direct and indirect costs including all out-of-pocket expenses. The City will 12 IP age
36 City of Los Banos
RFP for Professional Auditing Services
not be responsible for expenses incurred in preparing and submitting the technical proposal or the sealed dollar cost bid. Such costs should not be included in the proposal.
The cost proposal should be submitted in the format provided in Attachment A, "AUDIT WORK COST PROPOSAL FORM" and Attachment B, "ESTIMATE OF COST." The cost proposal shall be submitted in a separate sealed envelope, to be included with the Technical Proposal package.
2. Manner of Payment
Progress payment will be made on the basis of hours of work completed during the course of the engagement and out-of-pocket expenses incurred in accordance with the firm's proposal. Interim billings shall cover a period of not less than a calendar month.
VII. EVALUATION PROCEDURES
A. Review of Proposals
City Staff, consisting at a minimum, of the following, will evaluate submitted proposals:
Brent Kuhn, Finance Consultant
B. Evaluation Criteria
Proposals will be evaluated using three (3) sets of criteria. Firms meeting the mandatory criteria will have their proposals evaluated and scored for both technical qualifications and price. The following represent the principal selection criteria, which will be considered during the evaluation process.
Mandatory Elements:
• The audit firm is independent and licensed to practice in California. • The firm has no conflict of interest with regard to any of the work performed by the firm for the City.
• The firm adheres to the instructions in this request for proposals on preparing and submitting the proposal.
• The firm submits a copy of its last external quality control review report and the firm has a record of quality audit work.
• The firm's past experience and performance on comparable government engagements. • The quality of the firm's professional personnel to be assigned to the engagement and the quality of the firm's management support personnel to be available for technical consultation. • Adequacy of proposed staffing plan for various segments of the engagement. • Thoroughness of approach to conducting the audit of the City and demonstration of the understanding of the objectives and scope of the audit. • Commitment to timeliness in the conduct of the audit. • Maximum fees to conduct the audit.
• $2,000,000 insurance requirement.
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. ... .
All interested parties are encouraged to submit proposals to the RPF, as the award is not based solely on the lowest cost proposal submitted. Total cost will be taken into consideration, but the Proposer's capabilities, competence and capacity will be considered as well. The City reserves the right to choose the overall best firm according to the City's criteria. The City, and its designated representatives, shall be the sole judge of its own best interest, the proposal, and the resulting negotiated agreement. The City's decisions will be final.
The above factors, along with other factors that the City may deem appropriate, will be used to identify the proposal that represents the best value, which will be the basis for the contract award.
The most qualified and responsive proposer will be selected for contract negotiations. If agreement cannot be reached with the first ranked proposer, the City may open negotiations with the next ranked proposer(s).
A contract award may be made to the responsible proposer whose proposal will be best for the City considering evaluation factors outlined above. All proposers participating in the process shall be notified in writing of the successful award.
VIII. SPECIAL CONDITIONS
A. Contract and Insurance Requirements.
The selected proposer shall be required to enter into a city-prepared Professional Services Agreement (Attachment C) approved by the City Attorney. Proposers shall be prepared to accept the terms and conditions of the City's Standard Professional Services Agreement including all Insurance Requirements.
The successful Proposer's bid and the terms and conditions stated in this RFP will be made part of the contract between the City of Los Banos and the Proposer. This RFP outlines the specifications and requirements, but not necessarily all of the terms and conditions that will be incorporated into the final agreement between the City of Los Banos and the successful Proposer.
B. Reservations.
This RFP does not commit the City to award a contract, to defray any costs incurred in the preparation of a proposal pursuant to this RFP, or to procure or contract for work. No payment of any kind will be provided to the Proposer responding to this RFP, or parties they represent, for obtaining any of the information solicited.
C. Public Records.
All proposals submitted in response to this RFP become the property of the City. Information in the proposal, unless specified as trade protected, may be subject to public review. Any information contained in the proposal that is proprietary must be clearly designated. Marking the entire proposal as proprietary will be neither accepted nor honored. Proprietary information submitted in response to this RFP will be handled in accordance with the California Public Records Act. 14 1Page
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RFP for Professional Auditing Services
D. Right to Cancel and Amend.
The City reserves the right to cancel, for any or no reason, in part or in its entirety, this RFP, including but not limited to: selection schedule, submittal date, and submittal requirements. If the City cancels or revises the RFP, all Proposers will be notified in writing.
E. Proposer's Questions.
The City will not give verbal answers to inquiries regarding information in this RFP, or verbal instructions prior to the submission deadline. All questions shall be submitted in writing to Sarah Orozco, Accountant II, at [email protected]. A verbal statement regarding same by any person shall be non-binding.
The City is not liable for any increased costs resulting from the Proposer accepting verbal directions. Any explanation desired by a Proposer must be requested of the City representative in writing no later than March 26, 2025 at 5:00 p.m. and if explanation is necessary, a reply shall be made in the form of an addendum, a copy of which shall be posted on the City website at www.losbanos.org on or before March 31, 2025.
F. Additional Information.
The City reserves the right to request additional information and/or clarification from any or all Proposers.
G. Conflict of Interest.
Proposer covenants that the company, its officers, employees and/or agents presently have no interest, and shall not acquire any interest, direct or indirect, financial or otherwise, which would conflict in any manner or degree with the performance of the services requested herein by the City. Proposer further covenants that, in the performance of any contract or agreement resulting from this RFP, no subcontractor or person having such an interest shall be employed. Proposer certifies that to the best of Proposer's knowledge, no one who has or will have any financial interest under any contract or agreement resulting from this RFP is an officer or employee of the City.
H. Release of Public Information.
Proposers who respond to this RFP who wish to release information to the public regarding selection, contract award or data provided by the City must receive prior written approval from the City before disclosing such information to the public.
I. Non-Assignment.
If a contract is awarded, the selected Proposer shall neither assign, nor delegate, in part or in whole, any duties without the prior written consent of the City which shall not be unreasonably withheld.
J. Collusion.
Each Proposer certifies that the company, its officers, employees and/or agents are not a party to any collusive action, fraud, or any action that may be in violation of the Sherman Antitrust Act. The Proposer certifies that the company, its officers, employees and/or agents have not offered or received any kickbacks or inducements from any other bidding Proposer, supplier, manufacturer, or subcontractor in connection with the proposal and that the company, its officers, employees and/or agents have not conferred on any public employee having official responsibility for this procurement transaction any payment, loan, subscription, advance, deposit of money, services, or anything of more than nominal value. 15jPage
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. . .
Any or all bids shall be rejected if there is any reason to believe collusion exists among the bidding Proposers. More than one bid from an individual, firm, partnership, corporation, or association under the same or different names may be rejected. Reasonable grounds for believing that a bidding Proposer has interest in more than one proposal for the work being proposed may result in rejection of all bids in which the bidding Proposer is believed to have interest.
K. Debarment.
By submitting a proposal, the Proposer certifies that the company is not currently debarred from submitting proposals and/or bids for contracts issued by any City or political subdivision or agency of the State of California, and that it is not an agent of a person or entity that is currently debarred from submitting proposals and/or bids for contracts issued by any City or political subdivision or agency of the State of California.
L. Equal Employment Opportunity Compliance.
The selected Proposer shall not discriminate against any employee or applicant for employment because of race, creed, color, or national origin. The Proposer shall take affirmative action to ensure that all employees and applicants for employment shall be treated with equality in all aspects of employment processes including, but not limited to, hiring, transfer, promotion, training, compensation and termination, regardless of their race, creed, color, sex, national origin, age, or physical handicap.
M. Right to Audit.
The selected Proposer shall maintain such financial records and other records as may be prescribed by the City or by applicable federal and state laws, rules, and regulations. The selected Proposer shall retain these records for a period of three years after final payment, or until they are audited by the City, whichever event occurs first. These records shall be made available during the term of the contract or service agreement and the subsequent three-year period for examination, transcription, and audit by the City or its designees.
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40 April 9, 2025
Proposal to provide professional
audit services to:
Exhibit B
City of Los Banos, California
Prepared by:
Richard Gonzalez, CPA, Principal
CLA
915 Highland Pointe Drive, Suite 300
Roseville, CA 95678
[email protected]
Direct 916-677-5760 I Mobile 916-716-8501
CPAS /CONSULTANTS/ WEALTH ADVISORS
CLA (CliftonlarsonAllen LLP) is an independent network member of CLA Global. See CLAalobal.com/disclaimer.
Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor. © 2025 CliftonlarsonAllen LLP
41 Table of Contents
1. License to Practice in California ..................................................................................................... 5
2. Independence ............................................................................................................................... 6
3. Firm Qualifications and Experience ................................................................................................ 7 State and local government experience ................................................................................................. 7 Certificate of achievement assistance ........ ......................................... ...................... ............................. 8 Single audit experience ................................ .................................................... ....................... ........ ........ 9 Size of the firm .. ............................................ ........................................................................................ 10 Size of firm's governmental audit staff ................................................................................................ . 12 Office location assigned to manage the engagement.. ........................................................... ............. 12 Number and nature of professional staff to be employed on this engagement ................................ . 13 California government experience ........................................................................ , .............................. 13 State grant audit experience ....................................................................................................... .. .... .. . 14 Quality control procedures and peer review report ........................................................................... . 16 Federal or state desk or field reviews ................................................................................................... 18 Professional ethics and regulatory issues or complaints against team members .. .............. ... ............. 18
4. Partner, Supervisory and Staff Qualifications and Experience ....................................................... 19 Staffing approach ......................................... ............................................................. ............................ 20 Continuity of service ............................................................................................................................. 21 Right to approve or reject replacements .............................................................................................. 21
5. Similar Engagements with Other Government Entities ................................................................. 22
6. Specific Audit Approach .............................................................................................................. 27 Financial statement audit approach ........................................................................................ .... .. .. ..... 27 Single audit approach ............................................................................................................... ............ 31 Sample size and statistical sampling ............ .................................................................................. ....... 34 Approach to be taken in drawing audit samples for purposes of tests of compliance ........................ 34 Type and extent of analytical procedures ..... .......................................................................... ............. 34 Procedures used to understand internal processes and controls ........................................................ 35 Approach to be taken in determining laws and regulations that will be subject to audit test work ... 35 Approach to be taken in drawing audit samples for purposes of tests of compliance ........... ............. 36 Proposed work plan ......................................................... ..................................................................... 36
7. Identification Anticipated Potential Audit Problems .................................................................... 38 42 8. Insurance Coverage ...................................................................................................................... 39 .. Appendix ............................................................................................................................................ 40 A. Your service team biographies ......................................................................................................... 40 43 April 9, 2025
Sarah Orozco, Accountant II
City of Los Banos, California
520 J Street
Los Banos, CA 93635
[email protected]
Dear Ms. Orozco:
Cliftoni.arsonAllen LLP
CLAconnect.com •.
Thank you for inviting us to propose. We look forward to the opportunity to provide services to City of Los Banos, California (the City).
We are confident that our extensive experience serving similar governmental entities, bolstered by our clientoriented philosophy and depth of resources, will make CLA a top qualified candidate to fulfill the scope of your engagement. The following differentiators are offered for the City's consideration:
• Industry-specialized insight and resources -As one of the nation's leading professional services firms, and one of the largest firms who specialize in regulated industries, CLA has the experience and resources to assist the City with their audit needs. In addition to your experienced local engagement team, the City will have access to one of the country's largest and most knowledgeable pools of regulated industry resources. • 0MB Uniform Guidance {UG) experience - CLA performs single audits for hundreds of organizations annually, ranking top in the nation for the number of single audits performed by any CPA firm. The single audit requires a specific set of skills to properly perform the procedures. As such, we have developed a group of professionals who specialize in providing single audit services. • Strong methodology and responsive timeline - In forming our overall audit approach, we have carefully reviewed the RFP and other information made available and considered our experience performing similar work for other municipalities. Our local government clients are included amongst the more than 4,200 governmental organizations we serve nationally. Our staff understands your complexities not just from a compliance standpoint, but also from an operational point of view. The work plan also minimizes the disruption of your staff and operations and provides a blueprint for timely delivery of your required reports. • Communication and proactive leadership - the City will benefit from a high level of hands-on service from our team's senior professionals. We can provide this level of service because, unlike other national firms, our principal-to-staff ratio is similar to smaller firms - allowing our senior level professionals to be involved and immediately available throughout the entire engagement process. Our approach helps members of the engagement team stay abreast of key issues at the City and take an active role in addressing them. • A focus on providing consistent, dependable service - We differ from other national firms in that our corporate practice focuses on the needs of non-SEC clients, thus allowing us to avoid the workload compression typically experienced by firms that must meet public companies' SEC filing deadlines. CLA is organized into industry teams, affording our clients with specialized industry-specific knowledge supplemented by valuable local service and insight. Therefore, the City will enjoy the service of 44 members of our state and local government services team who understand the issues and environment critical to governmental entities.
• Fresh perspective - By engaging CLA, the City will benefit from a fresh look at its bus·iness operations, information systems, and financial risk management policies and procedures. You will be served by an engagement team with enthusiasm and a desire to meet and exceed expectations. We are confident that our industry experience will bring to the City new ideas, creative approaches, and fresh opportunities to meet the financial management and accountability challenges before the City.
Verification statements
I, Rich Gonzalez, your engagement principal-in-charge, will serve as the City's primary contact person for this engagement. Furthermore, as a principal of CLA, I am authorized to sign, bind, and commit the firm to the obligations contained in this proposal and the City's RFP. My contact information is as follows:
Rich Gonzalez, Principal
Phone Number: 916-677-5760
Email: [email protected]
We want to serve you and we have the qualifications to deliver quality, timely work. Throughout this proposal, we take you on a journey outlining how we'll work together and the value you can come to appreciate when we exceed expectations. For ease of evaluation, the structure of our proposal follows your RFP section titled, B. Format for Technical Proposal.
Please contact me if I can provide additional information on our firm or our proposal.
Sincerely,
Principal
916-677-5760
[email protected]
©2025 CliftonlarsonAllen LLP I iv
45 1. License to Practice in California
CLA is a limited liability partnership and is duly licensed to practice public accountancy in the state of California.
A copy of our state license is provided below:
BOARD OF ACCOUNTANCY
LICENSING DETAILS FOR: 7083
NAME1 CLIFTONLARSONALLEN LLP
LICENSE TYPE: CPA- PARTNERSHIPS
LICENSE STATUS: CLEAR
PREVIOUS NAMES: LARSONALLEN LLP ♦ LARSON, ALLEN, WEISHAIR & CO., LLP
ADDRESS
5901 PRIESTLY DRIVE
SUITE 204
CARLSBAD CA 92008
SAN DIEGO COUNTY
ISSUANCE DATE
JULY 27, 2006
EXPIRATION DATE
JULY 31, 2026
CURRENT DATE / TIME
JULY 19, 2024
6:17:15AM
©2025 CliftonlarsonAllen LLP I 5
46 2. Independence
CLA is not aware of any current or potential relationships that may threaten our independence of the City under the American Institute of Certified Public Accountant's Code of Professional Conduct and its interpretations and the U.S. Government Accountability Office's Government Auditing Standards and/or the U.S. Department of Labor's 29 CFR2509.2022-01 Interpretive Bulletin and/or the independence rules of the Public Company Accounting Oversight Board (PCAOB) and/or the U.S. Securities and Exchange Commission. Our firm-wide quality control policies and procedures foster strict compliance with these professional standards. In addition, the individuals assigned to your engagement are independent of the City. ©2025 CliftonlarsonAllen LLP I 6
47 3. Firm Qualifications and Experience
State and local government experience
You can benefit from a close personal connection with a team of professionals devoted to governments. Our goal is to become familiar with all aspects of your operations - not just the information needed for the yearend audit so that we can offer proactive approaches in the areas that matter most to you:
• Finding new ways to operate more effectively and efficiently • Responding to regulatory pressures and complexities
• Maintaining quality services in the face of changing budgetary priorities • Providing transparent, accurate, and meaningful financial information to stakeholders, decision-makers, and your constituents
We understand the legislative changes, funding challenges, compliance responsibilities, and risk management duties that impact you. Our experienced government services team can help you navigate the challenges of today, all while seamlessly strategizing for the future. s1ao+
MILLION
IN REVENUE
All levels of the engagement team are regularly trained on topics relevant to the audit and play a specific role in developing the audit report. In addition to required elements, CLA auditors pay close attention to typical areas of risk and provide support regarding key issues facing local government agencies today. We have assisted many of our clients with:
• Implementation of new accounting standards
• Keeping current with federal and state legislative changes and accounting changes • Revenue recognition policies and procedures
• Overall internal control structure; specifically, controls over decentralized cash collections, cash disbursements, maintenance and operations, payroll, risk management, and segregation of duties • Compliance with various state compliance requirements • Interim financial reporting and budget monitoring
©2025 CliftonlarsonAllen LLP I 7
48 • FTES controls and reporting
• Anti-fraud programs and controls
• Facilities accounting and monitoring
• Implementing GASB reporting standards, including GASB No. 34 Certificate of achievement assistance
The Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting is awarded to state and local governments that go beyond the minimum requirements of generally accepted accounting principles. It is awarded to state and local governments who produce an annual comprehensive financial report that evidences the spirit of transparency and full disclosure. Members of the GFOA staff and the GFOA Special Review Committee (SRC) review reports submitted to the ACFR program.
CLA provides audit services to many entities that received the GFOA Certificate of Excellence in Financial Report.
All of the procedures noted in our audit approach and our technical review of the ACFR are done to help the City prepare and publish the top product possible. Our managers and principals who review the ACFR have a strong understanding of the GFOA requirement for the certificate. We understand that this is a prestigious award for the City and a great accomplishment for the Finance and Accounting departments.
We will review the GFOA comment letter for each ACFR and provide the City advice regarding the response to the GFOA reviewer's comments. Our procedures with respect to the ACFR will be the review of the comments from GFOA on the prior year submission to determine they were adequately addressed, completion of the ACFR checklist, and review of the transmittal letter and statistical data to determine that information presented is reasonable and agrees with the information in the financial statements and management's discussion and analysis (MD&A), where applicable.
We understand the interrelationships of the many and varied components of a governmental entity's financial statements, allowing us to quickly determine errors or problems with the financial statements. Our depth of knowledge and experience also allows us to assist the City with the preparation of the ACFR and improvement of the City's financial statements.
Our involvement with clients in the GFOA Certificate program helps to determine that we are on the leading edge of reporting trends and techniques. We have been engaged by various entities to review their statements for compliance with program requirements. We have aided clients in the early implementation of professional pronouncements and regularly provide our clients with updates on new pronouncements which will affect them and will do the same for the City.
The table below identifies the professionals who are currently members of the GFOA Special Review Committee together with their length of service with the Committee.
Name Title Location Years Served
Robert J. Callanan, CPA Principal Irvine, CA 15+
Julie S. Fowler, CPA Signing Director Sebring, FL 10+
Richard Gonzalez, CPA Principal Roseville, CA 10+
Christopher Kessler, CPA Principal Fort Myers, FL 4+
©2025 CliftonlarsonAllen LLP I 8
49 Christopher G. Knopik, CPA, CFE Principal Minneapolis, MN 9+ Jacob$. Lenell, CPA Principal Milwaukee, WI 12+
Daphnie Munoz, CPA Principal Irvine, CA 10+
Remi Omisore, CPA Principal Baltimore, MD 11+
Jeffrey Peek, CPA Principal Nashville, TN 6+
Brian Quinlin, CPA Signing Director Sebring, FL 2+
Lance Schmidt, CPA, CFE, CIA Principal Lakeland, FL 2+
Shannon D. Small, CPA, MPA Signing Director Wauwatosa, WI S+ Miranda Wendlandt, CPA, CFE Principal Alexandria, MN S+ Single audit experience
CLA performs the largest number of single audits in the United States We audited nearly $229 billion dollars in federal funds expended in 2023. The chart below illustrates CLA's experience in serving organizations that receive federal funds and demonstrates our firm's dedication to serving the government and nonprofit industry.
CLA
Eide Bailly
Forvis Mazars
Baker Tilly
Plante & Moran
Wipfli
CohnReznick
PKF O'Connor Davies
RSM
Mauldin & Jenkins
NUMBER OF SINGLE AUDITS PERFORMED•
425
402
368
362
502
703
589
823
780
1,681
'The Information for the firms above was pulled from the Federal Audit Clearinghouse for audits with fiscal year ends between January 1, 2023 - December 31, 2023.
It is more important than ever to find qualified auditors who have significant experience with federal grants specific to the City and can enhance the quality of the City's single audit. Therefore, the single audit will be performed by a team of individuals who are managed by personnel who specialize in single audits in accordance with OM B's Uniform Guidance and who can offer both knowledge and quality for the City. As part of our quality control process, the single audit will be reviewed by a firm Designated Single Audit Reviewer. ©2025 CliftonlarsonAllen LLP I 9
50 Single Audit Resource Center (SARC) award
CLA rec~ived the Single Audit Resource Center (SARCl Award for Excellence in Knowledge, Value, and Overall Client Satisfaction. SARC's award recognizes audit firms that provide an outstanding service to their clients based on feedback received from an independent survey.
The survey queried more than 10,920 nonprofit and government entities about the knowledge of their auditors, the value of their service, and overall satisfaction with their 2023 fiscal year-end audit. The SARC award demonstrates CLA's dedication to serving the government and nonprofit industry and maintaining the most stringent regulatory requirements in those sectors.
Size of the firm
It takes balance.™ With CLA by your side, you will find everything you need in one firm.
Professionally or personally, big or small, we can help you discover opportunities and bring balance to get you where you want to go.
Nearly
9,000
CLA prolessronals
across more than
130
locations w1t11 global
reach ;;s an
independent network
member of
CLA
Global
A.CCOUNTING TODAY
TOP 100 FIRMS UST
#10
BARRON'S TOP
100 RIA FIRMS
#45
CLIENTS
SERV-EO
200k+
ACCOUNTING TODAY
AUMRANKING
#4
CLA FOUNDATION DOLLARS
RAISED A.ND GRANTED
$13M+
As a professional services firm, we exist to create opportunities ... for you, our people, and our communities through industry-focused wealth advisory, digital, audit, tax, consulting, and outsourcing services. We do this when we live the CLA Promise - a promise to know you and help you. ©2025 CliftonlarsonAllen LLP I 10
51 Opportunities for you
Inspired
careers
Premiere
resource for
organizations and
their Rtakeholders
You'll find resources you would expect in the largest
firms, with the personal touch of people who live and
work in your community.
You'll access leaders and professionals in communities
across the country, rather than from one central
headquarters. We work together to look at your
organization holistically, and then help you address
challenges by offering support where you need it, from
traditional audit and tax to outsourcing and wealth
advisory.
As you navigate opportunities and challenges in a
competitive and constantly changing environment, we'll
embrace change, learn from it, and design processes to
make interactions easier, more transparent, and
seamless.
©2025 CliftonlarsonAllen LLP I 11
52 Opportunities for our people
At CLA, people find meaningful work in a fun, compelling, and energizing culture. Our people design their own customized careers through our inspired careers strategic advantage. In 2024 our total headcount was relatively the same as in 2023, and we continue to witness a remarkable retention rate of 89%. Inspired by their careers, our family members develop client relationships that bring deeper knowledge and help you shine. We're one family, working together to create opportunities.
What's more, CLA is building a culture of connection and belonging that welcomes different beliefs and perspectives. We want to represent the communities we serve and foster an environment of inclusion and belonging, resulting in enhanced value for our clients, our communities, and each other.
Inclusive: We embrace all voices and create opportunities by removing barriers and helping our people build inspired careers.
Opportunities for our community
CLA's community impact team unifies the work of connection, belonging and the CLA Foundation with a laser focus on advancing education, employment, and entrepreneurship within CLA and throughout our society.
Since 2015, our CLA Foundation has granted more than $13 million from nominations made by and funds raised from CLA family members. Each grant recipient's work aligns with the foundation's mission to create career opportunities through education, employment, and entrepreneurship by connecting networks inclusive of all genders and races, veterans, and the disability community.
Read more in CLA's annual Promise Report.
Size of firm's governmental audit staff
With more than 600 professionals dedicated to our state and local government practice, CLA has one of the largest governmental audit and consulting practices in the country and brings extensive experience providing a variety of such services to state and local government entities. Our state and local government team serves more than 4,200 governmental engagements nationwide, including numerous cities, counties, municipalities, states and state agencies, and school boards. In addition, we perform single audits for hundreds of organizations annually (1,681 according to the most recent Federal Audit Clearinghouse data), ranking top in the nation for the number of single audits performed by any CPA firm.
Office location assigned to manage the engagement
Our firm matches the necessary skill set to an engagement before considering the geographic location of the staff. Assigning team members who specialize in working with similar clients can provide the City higher-quality services and allows us to complete the engagement in a more efficient and effective manner with little interruption to your staff.
The City will be served by an industry-specialized engagement team located in our Sacramento, California office.
CLA Sacramento (Roseville) Office
915 Highland Pointe Drive, Suite 300
Roseville, CA 95678
©2025 CliftonlarsonAllen LLP I 12
53 Number and nature of professional staff to be employed on this engagement The table below provides a breakdown by staff level and denotes full--or part-time status of the engagement team that will serve the City. This team has extensive experience working with clients similar to the City.
Level of Staff
Principal/Signing Director
Director/Manager
Senior
Associate
Total
California government experience
Full-Time Staff
1 1
2 3
7 Part-Time Staff
1 0
0 0
1 CLA is a leading provider of government audit and consulting services in California. We serve more than 130 California municipalities, special purpose governments, and school districts, including more than 20 California counties. As such, we understand the complexities within California governments, grant funding, and the specific federal and state compliance requirements of that funding. Inherently, with the size of CLA's government practice, we are continually consulting other governments and professionals to stay current on constant changes and local issues that may affect the City.
The following represents California municipalities and other local agencies audited by CLA during the last five years.
• City of Alhambra • City of La Canada Flintridge • City of Portola • City of Banning • City of La Habra • City of Rancho Palos Verdes • City of Benicia • City of Laguna Niguel • City of Redding • City of Blythe • City of Laguna Woods • City Of Redondo Beach • City of Camarillo • City of Lake Forest • City of Riverside • City of Carlsbad • City of Lancaster • City of Sand City • City of Carmel-by-the-Sea • City of Long Beach - City • City of Santa Ana • City of Cerritos Clerk • City of Santa Barbara
• City of Chico • City of McFarland • City of Santa Fe Springs • City of Colton • City of Monterey Park • City of Santa Maria • City of Covina • City of Murrieta • City of South Pasadena • City of Del Mar • City of Norco • City of Temple City • City of El Segundo • City of Oakdale • City of Victorville • City of Escondido • City Of Palm Desert • City of Westminster • City of Fillmore • City of Palm Springs • County of Calaveras • City of Glendale, California • City of Palos Verdes Estates • County of Colusa • City of Hesperia • City of Pico Rivera • County of El Dorado • City of Industry • City of Placentia • County of Fresno • City of Irvine • City of Porterville • County of Glenn ©2025 CliftonlarsonAllen LLP I 13
54 • County of Humboldt • County of Modoc • County of Shasta • County of Kern • County of Monterey • County of Stanislaus • County of Lake • County of Nevada • County of Tehama
• County Of Lassen • County of Placer • County ofTrinity • County of Madera • County of San Bernardino • County of Yolo • County of Marin • County of San Joaquin • County of Yuba • County of Mendocino • County of San Luis Obispo
State grant audit experience
CLA serves a wide range of governmental clients, including state agencies, and has extensive experience with compliance audits, including those related to state grants from the Department of Insurance, the Board of State and Community Corrections (BSCC), California Governor's Office of Emergency Services (Cal OES), and the California Department of Community Services (CSD). CLA's state and local government practice is one of the largest at the firm, serving more than 4,200 clients, including state agencies. Furthermore, the firm has significant experience with single audits, which are required for entities receiving substantial federal and state funding.
Deep industry connections
CLA actively supports industry education as a thought leader and industry speaker. We focus on supporting the educational needs of the industry through nationally sponsored trade events. Our team of professionals is sought after, both as educators and as experienced speakers who are invited to speak and teach at major professional events by leading trade associations, including those shown here.
We are also actively involved in and/or are members of the following professional organizations:
• American Institute of Certified Public Accountants (AICPA) • AICPA's State and Local Government Expert Panel
• AICPA's Government Audit Quality Center (GAQC)
• Government Finance Officers Association (GFOA)
• Special Review Committee for the GFOA's Certificate of Achievement for Excellence in Financial Reporting (Certificate) Program
• Association of Government Accountants
Our involvement in these professional organizations, combined with various technical services we subscribe to, allows us to be at the forefront of change in the constantly changing government environment. We take our responsibility for staying current with new accounting pronouncements, auditing standards, other professional standards and laws and regulations seriously.
Insight to strengthen your organization
When you're ready to go beyond the numbers to find value-added strategies, we offer resources to help you respond to challenges and opportunities including:
• National webinars - Access complimentary professional development opportunities for your team. • Articles and white papers - Stay current on industry information as issues arise. ©2025 CliftonlarsonAllen LLP I 14
55 Curious: We care, we list~n, we get to know you.
Support at every turn
• With dedicated services specific to state and local governments, you have access to guidance on all aspects of your operations. • Audit, review, and compilation of financial statements • Compliance audits (HUD, 0MB Single Audits)
• Cybersecurity
• Enterprise risk management
• Forensic accounting, auditing, and fraud investigation • Fraud risk management
• Grant compliance
• Implementation assistance for complex Governmental Accounting Standards Board (GASB) statements
• Internal audit
• Outsourced business operations
• Performance auditing
• Purchase card (p-card) monitoring and analytics
• Risk assessments
• Strategic, financial, and operational consulting
• Telecom management services
• Business opportunity assessments
• System optimization and selection
Ocmcstic and
global matters
workforce and
recruiting
©2025 CliftonlarsonAllen LLP I 15
56 Quality control procedures and peer review report
In the most recent peer review report, dated -November 2022, we rece-ived a rating of pass, whie::h is the most positive report a firm can receive. We are proud of this accomplishment and its strong evidence of our commitment to technical excellence and quality service. The full report is provided on the following page. This quality control review included a review of specific government engagements.
In addition to an external peer review, we have implemented an intensive internal quality control system to provide reasonable assurance that the firm and our personnel comply with professional standards and applicable legal and regulatory requirements. Our quality control system includes the following:
• A quality control document that dictates the quality control policies of our firm. In many cases, these policies exceed the requirements of standard setters and regulatory bodies. Firm leadership promotes and demonstrates a culture of quality that is pervasive throughout the firm's operations. To monitor our adherence to our policies and procedures, and to foster quality and accuracy in our services, internal inspections are performed annually.
• Quality control standards as prescribed by the AICPA. The engagement principal is involved in the planning, fieldwork, and post-fieldwork review. In addition, an appropriately experienced professional performs a riskbased second review of the engagement prior to issuance of the reports. • Hiring decisions and professional development programs designed so personnel possess the competence, capabilities, and commitment to ethical principles, including independence, integrity, and objectivity, to perform our services with due professional care.
• An annual internal inspection program to monitor compliance with CLA's quality control policies.
Workpapers from a representative sample of engagements are reviewed and improvements to our practices and processes are made, if necessary, based on the results of the internal inspection. • Strict adherence to the AICPA's rules of professional conduct, which specifically require maintaining the confidentiality of client records and information. Privacy and trust are implicit in the accounting profession, and CLA strives to act in a way that will honor the public trust. • A requirement that all single audit engagements be reviewed by a designated single audit reviewer, thereby confirming we are in compliance with the standards set forth in the Uniform Guidance. ©2025 CliftonlarsonAllen LLP I 16
57 ::: Cherry Bekaert'LP
\'our Gi,id<' Forward
Report on the Firm's System of Quality Control
To the Principals of CliftonlarsonAllen LLP
and the National Peer Review Committee
We have reviewed the system of quality control for the accounting and auditing practice of CliftonlarsonAllen LLP (the "Firm") applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended May 31 , 2022. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants ("Standards").
A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards, may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported on in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.
Firm's Responsibility
The Firm is responsible for designing and complying with a system of quality control to provide the Firm with reasonable assurance of performing and reporting in conformity with the requirements of applicable professional standards in all material respects. The Firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported on in conformity with the requirements of applicable professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of and compliance with the Firm's system of quality control based on our review.
Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing Standards, including compliance audits under the Single Audit Act; audits of employee benefit plans; audits performed under FDICIA; and examinations of service organizations (SOC 1® and SOC~ engagements).
As a part of our peer review, we considered reviews by regulatory entities as communicated by the Firm, if applicable, in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of CliftonlarsonAllen LLP applicable to ehgagements not subject to PCAOB permanent inspection in effect for the year ended May 31, 2022, has been suitably designed and complied with to provide the Firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. CliftonlarsonAllen LLP has received a peer review rating of pass.
C~8~LU7
Cherry Bekaert LLP
Charlotte, North Carolina
November 18, 2022
cbh,com
©2025 CliftonlarsonAllen LLP I 17
58 Federal or state desk or field reviews
From time to time, CLA will be subject to federal and state desk reviews by oversight agencies. In addition, our government audits are subject to review by each agency's Office of Inspector General, as well as the U.S.
Government Accountability Office. In all cases, we cooperate in providing the information required for the reviews and will timely resolve all findings identified in those reviews.
Professional ethics and regulatory issues or complaints against team members From time to time, individuals in the firm are parties to an inquiry from a regulatory or ethics body. In all cases the individual, with the firm's backing, shall cooperate in providing the information required to respond appropriately to the inquiry.
The firm and professionals within the firm presently do not have any regulatory or ethics inquiries outside the normal course of our practice.
©2025 CliftonlarsonAllen LLP I 18
59 4. Partner, Supervisory and Staff Qualifications and Experience
G) 0
~
The true value in working with our team is developing a personal and professional relationship with leaders who understand your industry, challenges, and opportunities - with the full support of an entire CLA family behind them.
Meet your service team below.
Engagement Team
Member
Richard (Rich) Gonzalez, CPA
Brianne Wiese, CPA
Monika Long, CPA
Role
Engagement principal- Rich Gonzalez
will have overall engagement
responsibility including planning the
engagement, developing the audit
approach, supervising staff, and
maintaining client contact throughout
the engagement and throughout the
year. Rich is responsible for total client
satisfaction through the deployment of
all required resources and continuous
communication with management and
the engagement team.
Technical resource principal - Brianne
Wiese will be the technical resource for
the audit team as well as the City
personnel. Brianne's many years of
serving governmental entities will be
an invaluable resource.
Engagement manager- Monika Long
will act as the lead manager on the
engagement. In this role, Monika will
assist the engagement principal with
planning the engagement and
performing complex audit areas. She
will perform a technical review of all
work performed and is responsible for
the review of the annual
comprehensive financial report and all
related reports.
Years' Experience
25+
20+
15+
©2025 CliftonlarsonAllen LLP I 19
60 Engagement Tea
Member
Richard (Ricky} Hegner
Joey Judson
- m Role
Senior - Ricky Hegner and Joey Judson
will be responsible for the day-to-day
activities for this engagement,
including the supervision of all staff
assigned and the testing of the
complex audit areas.
Years' Experience
4+
S+
Additional staff-We will ass ign additional staff to your engagement based on your needs and their experience providing services to similar clients.
Detailed biographies are located in Appendix A.
Commitment to continuing professional education (CPE)
With one of the largest regulated industry groups in the nation, CLA is committed to providing regular and robust training to our government practitioners. We hold regular governmental accounting and single audit updates throughout the year. All of our staff assigned to the City audit will have the required Yellow Book (Government Auditing Standards} CPE.
Staffing approach
We staff our engagements based on your specific needs, offering local or national resources as necessary to generate exceptional service. Our principals and managers are directly involved in fieldwork to help proactively identify significant issues and resolve them with management - which means the engagement is essentially complete when fieldwork ends. While it is not our policy to rotate the engagement team management, we have the resources to offer additional involvement or bring in other members of our firm as necessary.
Our approach recognizes that the most valuable time at your location is spent with key decision makers asking clarifying questions, discussing organizational strategies, and dealing with sensitive reporting issues. We believe this approach is effective, cost-efficient, and produces a high-quality audit. ©2025 CliftonlarsonAllen LLP I 20
61 Continuity of service
We are committed to providing continuity throughout this engagement. It is our policy to maintain the same staff throughout an engagement, providing maximum efficiency and keeping the learning curve low. With a solid, steady engagement team, each year brings the additional benefits of trust and familiarity. We are also flexible in exploring alternative strategies to non-mandatory rotation policies.
In any business, however, turnover is inevitable. If and when it happens, we will provide summaries of suggested replacements and will discuss re-assignments prior to finalizing. We have a number of qualified staff members to provide the City with quality service over the term of the engagement.
CLA is committed to maintaining high staff retention rates, which we believe are a strong indicator of service quality. High retention rates also indicate that our staff members have the resources they need to perform their tasks and maintain a positive work/life balance.
Right to approve or reject replacements
Engagement principals, managers, other supervisory staff, and professionals may be changed if those personnel leave the firm, are promoted, or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of the City. In all instances, the City would retain the right to approve or reject replacements.
Consultants and firm specialists mentioned in the response to this request for proposal may be changed with express prior written permission of the City, which retains the right to approve or reject replacements.
Any other audit personnel may be changed at the discretion of the proposer, provided that replacements have substantially the same or better qualifications or experience.
Collaborative: Supportfrom a responsive local team complemented by national resources. We consider the whole of your organization, bringing innovative teams to the table.
©2025 CliftonlarsonAllen LLP I 21
62 5. Similar Engagements with Other Government
Entities
The below table lists the five most significant engagements that CLA has performed within the last three years that are similar to the engagement described in this RFP ranked by total hours.
Scope of Work
Date
Engagement Principals
Total Hours
Name and Telephone of Client
ACFR
Scope of Work
Date
Engagement Principals
Total Hours
Name and Telephone of Client
ACFR
County of Monterey
2000 - present
Financial statement audit (ACFR); Single audit; Natividad Medical Center audit; GANN appropriations limit agreed upon procedures; Finance Authorities audits; Treasury compliance examination Rich Gonzalez
1,250
Siomara Barajas, Chief Deputy Auditor-Controller I 831-755-5303 Yes
County of Madera
Financial statement audit (ACFR); Single audit; Treasury Oversight Committee examination
2005 - present
Rich Gonzalez
750
Elizabeth Cruz, Assistant Auditor-Controller I 559-675-7707 Yes
©2025 CliftonlarsonAllen LLP I 22
63 Scope of Work
Date
Engagement Principals
Total Hours
Name and Telephone of Client
ACFR
Scope of Work
Date
Engagement Principals
Total Hours
Name and Telephone of Client
ACFR
City of Redding
Audit of City's Annual Comprehensive Financial Report; Single audit in accordance with Uniform Grant Gu idance; audit of housing authority; audit of Redding Area Bus Authority (RABA); audit of passenger facility charges GANN appropriations limit agreed upon procedures
2023 - present
Rich Gonzalez
950
Gregory Robinett, Director of Finance I 530-225-4079
Yes
City of Chico
Financial statement audit (ACFR); Single audit; GANN
appropriations limit agreed upon procedures; Passenger facilities charges audit; audit of Chico Urban JPFA
2020 - present
Rich Gonzalez
625
Barbara Martin, Administrative Services Director I 530-879-7349 Yes
© 2025 CliftonlarsonAllen LLP I 23
64 Scope of Work
Date
Engagement Principals
Total Hours
Name and Telephone of Client
ACFR
City of Benicia
Financial statement audit; Single audit; GANN appropriations limit agreed upon procedures; SCO financial transactions reports; assistance with GASB 68 and 75 calculations and reporting; assistance with implementation of new standards (recently GASB Statements no. 87 & 96)
2022 - present
Rich Gonzalez
525
JeffTschudi, Finance Director I 707-746-4222
No, though report includes introductory and statistical sections ©2025 CliftonlarsonAllen LLP I 24
65 References (0 Our clients say it best. And their independent, authentic perspective is invaluable in learning about the expe-r·ience you'll have when working with us. We encoi:frage you to connect with .our clients to hear it firsthand.
Dates of Service
Services Provided
Client Contact
Address
Phone Number I Email
Dates of Service
Services Provided
Client Contact
Address
Phone Number I Email
Dates of Service
Services Provided
Client Contact
Address
Phone Number I Email
City of Benicia, California
2022 - present
Financial statement audit; Single audit; GANN appropriations limit agreed upon procedures; SCO financial transactions reports; assistance with GASB 68 and 75 calculations and reporting Jeff Tschudi, Finance Director
250 East L Street, Benicia, CA 94510
707-746-4222 I JTschudi@ci. benicia.ca.us
City of Chico, California
2020 - present
Financial statement audit (ACFR); Single audit; GANN appropriations limit agreed upon procedures; Passenger facilities charges audit Barbara Martin, Administrative Services Director
411 Main Street, Chico, CA 95927
530-879-7349 I [email protected]
City of Redding, California
2023 - present
Audit of City's Annual Comprehensive Financial Report; Single audit in accordance with Uniform Grant Guidance; audit of housing authority; audit of Redding Area Bus Authority (RABA); audit of passenger facility charges GANN appropriations limit agreed upon procedures
Gregory Robinett, Director of Finance and City Treasurer 777 Cypress Avenue, Redding, CA 96001
530-225-4079 I [email protected]
©2025 CliftonlarsonAllen LLP I 25
66 Dates of Service
Services Provided
Client Contact
Address
Phone Number I Email
Dates of Service
Services Provided
Client Contact
Address
Phone Number I Email
County of Madera, California
2005 - present
Financial statement audit (ACFR); Single audit; Treasury Oversight Committee examination
Elizabeth Cruz, Assistant Auditor-Controller
200 W. 4th Street, Suite 2300, Madera, CA 93637
559-675-7707 I [email protected]
County of Monterey, California
2000 - present
Financial statement audit (ACFR); Single audit; Natividad Medical Center audit; GANN appropriations limit agreed upon procedures; Finance Authorities audits; Treasury compliance examination Siomara Barajas, Chief Deputy Auditor-Controller
168 West Alisa I Street, 3rd Floor, Salinas, CA 93901
831-755-5303 I [email protected]
Transparent: We place honesty and integrity at the center of all communication.
We welcome you to start an open and candid conversation with those who know us best.
©2025 CliftonlarsonAllen LLP I 26
67 6. Specific Audit Approach
Financial statement audit approach
Phase 1 Phase 2
Planning and strategy Systems evaluation
Phase3
Testing and analysis
Phase4
Reporting
and follow up
----------~
Phase 1: Planning and strategy
The main objective of the planning phase is to identify significant areas and design efficient audit procedures. • Conduct an entrance meeting. Rich Gonzalez and staff will meet with City personnel to agree on an outline of responsibilities and time frames of the audits of the City. o Establish audit approach and timing schedule
o Determine assistance to be provided by City personnel o Discuss application of generally accepted accounting principles o Address initial audit concerns
o Establish report parameters and timetables
o Progress reporting process
o Establish principal contacts
• Gain an understanding of your operations, including any changes in organization, management style, and internal and external factors influencing the operating environment • Identify significant accounts and accounting applications, critical audit areas, significant provisions of laws and regulations, and relevant controls over operations
• Determine the likelihood of effective Information Systems (IS) - related controls • Perform a preliminary overall risk assessment
• Confirm protocol for meeting with and requesting information from relevant staff • Establish a timetable for the fieldwork phase of the audit • Determine a protocol for using TeamMate Analytics and Expert Analyzer (Team Mate), our data extraction and analysis software, to facilitate timely receipt and analysis of reports from management • Compile an initial comprehensive list of items to be prepared by the City, and establish deadlines We will document our planning through:
• Entity profile - This profile will help us understand the City's activities, organizational structure, services, management, key employees, and regulatory requirements. • Preliminary analytical procedures - These procedures will assist in planning the nature, timing, and extent of auditing procedures that will be used to obtain evidential matter. They will focus on enhancing our understanding of the financial results and will be used to identify any significant transactions and events that have occurred since the last audit date, as well as to identify any areas that may represent specific risks relevant to the audit.
©2025 CliftonlarsonAllen LLP I 27
68 • General risk analysis - This will contain our overall audit plan, including materiality calculations, fraud risk assessments, overall audit risk assessments, effects of our IS assessment, timing, staffing, client assistance, a listing of significant· provisions of laws and regulations, and other key planning considerations. • • Account risk analysis - This document will contain the audit plan for the financial statements, including risk assessment and the extent and nature of testing by assertion. • Prepared by client listing - This document will contain a listing of schedules and reports to be prepared by the City personnel with due dates for each item.
• Assurance Information Exchange (AIE) - CLA uses a secure web-based application to request and obtain documents. This application allows clients to view detailed information, including due dates for all items CLA is requesting. Clients can attach electronic files and add commentary directly on the application.
The audit engagement will be planned under the direction of the engagement leader and in-charge. We will clearly communicate any issues in a timely manner and will be in constant contact as to what we are finding and where we expect it will lead.
Using the information we have gathered and the risks identified, we will produce an audit program specifically tailored to the City that will detail the nature and types of tests to be performed. We view our programs as living documents, subject to change as conditions warrant.
Phase 2: Systems evaluation
We will gain an understanding of the internal control structure of the City for financial accounting and relevant operations. Next, we will identify control objectives for each type of control material to the financial statements, and then identify and gain an understanding of the relevant control policies and procedures that effectively achieve the control objectives. Finally, we will determine the nature, timing, and extent of our control testing and perform tests of controls. This phase of the audit will include testing of certain key internal controls:
• Electronic data, including general and application controls reviews and various user controls • Financial reporting and compliance with laws and regulations We will test controls over certain key cycles, not only to gather evidence about the existence and effectiveness of internal control for purposes of assessing control risk, but also to gather evidence about the reasonableness of an account balance. Our use of multi-purpose tests allows us to provide a more efficient audit without sacrificing quality.
Our assessment of internal controls will determine whether the City has established and maintained internal controls to provide reasonable assurance that the following objectives are met:
• Transactions are properly recorded, processed, and summarized to permit the preparation of reliable financial statements and to maintain accountability over assets • Assets are safeguarded against loss from unauthorized acquisition, use, or disposition • Transactions are executed in accordance with laws and regulations that could have a direct and material effect on the financial statements
We will finalize our audit programs during this phase. We will also provide an updated prepared by client listing based on our test results and anticipated substantive testing.
During the internal control phase, we will also perform a review of general and application information services/information technology (IS/IT) controls for applications significant to financial statements to conclude whether IS general controls are properly designed and operating effectively. ©2025 CliftonlarsonAllen LLP I 28
69 Based on our preliminary review, we will perform an initial risk assessme~t of each critical element in each general control category, as well as an overall assessment of each control category. We will then assess the significant computer-related co.ritrols . -- -
For IS/IT-related controls we deem to be ineffectively designed or not operating as intended, we will gather sufficient evidence to support findings and will provide recommendations for improvement. For IS controls we deem to be effectively designed, we will perform testing to determine if they are operating as intended through a combination of procedures, including observation, inquiry, inspection, and re-performance.
Phase 3: Testing and analysis
The extent of our substantive testing will be based on results of our internal control tests. Audit sampling will be used only in those situations where it is the most effective method of testing.
After identifying individually significant or unusual items, we will decide the audit approach for the remaining balance of items by considering tolerable error and audit risk. This may include (1) testing a sample of the remaining balance; (2) lowering the previously determined threshold for individually significant items to increase the percent of coverage of the account balance; or (3) applying analytical procedures to the remaining balance.
When we elect to sample balances, we will use TeamMate to efficiently control and select our samples.
Our workpapers during this phase will clearly document our work as outlined in our audit programs. We will provide the City with status reports and be in constant communication with the City to determine that all identified issues are resolved in a timely manner. We will hold a final exit conference with the City to summarize the results of our fieldwork and review significant findings.
Phase 4: Reporting and follow up
Reports to management will include oral and/or written reports regarding:
• Independent Auditors' Report
• 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
• Independent Auditors' Report on Compliance for Each Major Federal Program, Report on Internal Control Over Compliance, and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
• Management Letter
• Written Communication to Those Charged with Governance, which includes the following areas:
o Our responsibility under auditing standards generally accepted in the United States of America o Changes in significant accounting policies or their application o Unusual transactions
o Management judgments and accounting estimates
o Significant audit adjustments
o Other information in documents containing the audited financial statements o Disagreements with the City
o The City's consultations with other accountants
o Major issues discussed with management prior to retention o Difficulties encountered in performing the audit
o Fraud or illegal acts
©2025 CliftonlarsonAllen LLP I 29
70 Once the final reviews of working papers and financial statements are completed, our opinion, the financial statements, and management letter will be issued . . ~ ...
The City will be given a draft of any comments we propose to include in the management letter. Items not considered major may be discussed verbally with management instead of in the management letter. Our management letter will include items noted during our analysis of your operations.
We will make a formal presentation of the audit results to those charged with governance, if requested.
Elevating with artificial intelligence (Al)
CLA is committed to harnessing cutting-edge technology to enhance client service. We may use Al to enhance your audit engagements. This can include:
• Research and document drafting: CLA professionals may use Microsoft Copilot to ask questions and make requests of generative Al with secure access to CLA-specific resources. • Document summarization: We may use CLA Family Assistant to help extract and summarize information relevant to our audits, including minutes review, leases, debt agreements, and other document types. • Invoice extraction: CLA may use Al tools to extract relevant fields from invoices and other documents.
When Al is used, the work is supervised by CLA professionals who verify results before making final decisions.
Client information remains confidential when working with these tools.
Refer to the table below for a summary of proposed hours by audit phase.
Work Task Principal Manager Associates Admin Total
Phase 1: Planning & Strategy
Engagement Letters 2 1 3
Various Planning (Meeting, Scheduling, PBC 2. 6 40 1 49 schedule, Binder set-up, etc.) Subtotal 4 6 40 2 52
Phase 2.: Systems Evaluation
Internal Controls Understanding and Testing 2 2 2.4 28
Risk Assessment, including Fraud & Risk 2. 4 16 22 Inquiries/Design Audit Programs Subtotal 4 6 40 50
Phase 3: Testing and Analysis
Assess Risk/Test Significant Accounts:
Cash and Investments 1 2 14 17
Receivables/Revenues/Unavailable & Unearned 1 2 18 21 Revenue Capital Assets/Depreciation Expense 1 2 16 19
Accounts Payable/Expenses 1 2 14 17
Payroll Liabilities/Expenses 1 1 10 12
Long-term Debt/Interest Expense 1 2 12 15
Leases/SB IT As 1 2 12 15
©2025 CliftonlarsonAllen LLP I 30
71 Work Task Principal Manager Associates Admin Total
Pension/OPEB Liabilities and Deferred 1 2 15 18 Inflows/Outflows Landfill Liability 1 1 4 6
Risk Liability 1 1 4 6
lnterfund Activity 1 1 4 6
Fund Balance/Net Position 1 1 4 6
Other Required Audit Procedures 2 2 5 9
Subtotal 14 21 132 167
Phase 4: Reporting and Follow-up
CAFR Review and Analysis 4 5 42 14 65
Other Required Reports (Mgmt. Letter, SAS 114, 1 1 4 2 8 etc.) Completion Work Papers (Contingencies, 1 2 7 10 Subsequent Events, etc.) Subtotal 6 8 53 16 83
Total Hours 28 41 265 18 352
Single audit approach
OM B's Uniform Guidance (2 CFR Part 200) affects how federal grants are managed and audited and impacts every organization that receives federal assistance. Grant compliance can be a confusing topic and many of our clients rely on their federal funding as a major revenue source, so it is important that they understand what these changes mean to their organization. As a leader in the industry, CLA professionals are available to provide guidance and tools tailored to the City's needs, and to assist in compliance with these rules.
The AICPA clarified auditing standard, AU-C 935 "Compliance Audits," requires risk-based concepts to be used in all compliance audits including those performed in accordance with 2 CFR Part 200. Our risk-based approach incorporates this guidance.
We will conduct our single audit in three primary phases, as shown, below:
Phase3
Final assessment
and reporting
© 2025 CliftonlarsonAllen LLP I 31
72 Phase 1: Risk assessment and planning
The risk. assessment and planning phase will encompass th.e overall planning stage o.f the single audit engagement. During this phase, we will work closely with the City's management to determine that programs and all clusters of programs are properly identified and risk-rated for determination of the major programs for testing. We will also review the forms and programs utilized in the prior year to determine the extent of any changes which are required.
We will accomplish this by following the methodology below:
• Determine the threshold to distinguish between Type A and B programs, including the effect of any loans and loan programs
• Utilizing the preliminary Schedule of Expenditure of Federal Awards, we will identify the Type A and significant Type B programs (25% of Type A threshold) in accordance with the Uniform Guidance • Identify the programs tested and the findings reported for the past two fiscal years. Determine and document the program risk based on the past two single audits • Prepare and distribute Type B program questionnaires to determine risk associated with Type B programs • Determine the major programs to be tested for the current fiscal year based on the previous steps • Based on our determination of the major programs, we will obtain the current year compliance supplement to aid in the determination of direct and material compliance requirements, and customize the audit program accordingly
• Determine the preferred methods of communication during the audit Phase 2: Major program testing
We will determine the programs to be audited based on the risk assessment performed in the planning phase.
We will perform the audit of the programs in accordance with UG.
To accomplish this, we will perform the following:
• Schedule an introductory meeting and notify the City's management of the major programs for the current fiscal year
• Plan and execute the testing of the expenditures reported on the Schedule of Expenditures of Federal Awards
• Perform tests of compliance and internal controls over compliance for each major program identified • Schedule periodic progress meetings to determine that schedules are adhered to and identify issues as they arise
• Conduct entrance and exit conference meetings with each grant manager Phase 3: Final assessment and reporting
We will re-perform the steps noted in the preliminary assessment and planning stage once the final Schedule of Expenditures of Federal Awards is received to determine if additional major programs were identified.
Based on the final determination of the programs we will perform the following:
• Identify Type A and significant Type B programs which were not previously identified • Re-assess the risk and determine if we are required to audit additional programs • Perform compliance testing at the entity wide level related to procurement and cash management requirements
• Perform testing to validate the status of prior year findings for those programs not selected for audit ©2025 CliftonlarsonAllen LLP I 32
73 • Prepare the Schedule of Find_ings and Questioned Costs • Conduct exit conference with the City's management to review drafts of required reports:
o lnde-pendent Auditors' Report on Internal Control overfinancial reporting and o-ri compliance and other matters based on an audit of Financial Statements Performed in accordance with Government Auditing Standards
o Independent Auditor's Report on Compliance for Each Major Federal Program, Report on Internal Control Over Compliance, and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
Throughout the single audit, we will maintain communication through periodic progress meetings with those designated by the City. These meetings will be on a set schedule, but as frequently as the City determines.
During these meetings, we will discuss progress impediments and findings as they arise.
Work Task Principal Manager Associates Admin Total
Phase 1: Risk Assessment and Planning
Review of SEFA/ Major Program
Determination
Assess Direct and Material Compliance for
Program/Design Audit Programs
Various Planning (Meeting, Scheduling, PBC
schedule, Binder set-up, etc.)
Subtotal
Phase 2: Major Program Testing
Testing Ma jor Programs:
Program 1 (TBD)
Other Required Audit Procedures
Subtotal
Phase 3: Final Assessment and Reporting
Draft/Review Single Audit Report
Data Collection Form
Draft/Review Findings and Corrective Action
Plan
Subtotal
Total Hours
1 1
1 3
1 1
2 1
1 1
3 8
1 1
1 3
2 1
3 1
1 2
8 2
1 1
4 16
1 17
3 1
1 s
26 1
1 1
1 2
4 3
4 11
19 3
22 6
2 3
11 44
© 2025 CliftonlarsonAllen LLP I 33
74 Sample size and statistical sampling
-We follow the guidance of AU-C Section 530, Audit Sampling, which allows the use of a statistical or •· nonstatistical sampling approach. We use quality control material in all our audit engagements. These AU-C Section 530- "Audit Sampling" forms guide our staff through a logical process of assessing inherent risk, control risk, and combined audit risk, followed by an assessment of appropriate sample size for testing.
Sample sizes will vary depending on the nature of the testing (controls versus substantive) and the size of the population being sampled. Sampling techniques are utilized in compliance and internal control testing, as well as substantive testing of certain asset and liability account balances. Sample sizes used for internal control testing depend on a number of factors, namely the number of expected or actual control deviations, size of population, and level of control assurance anticipated. Sample sizes typically range from 22 to 77 for populations greater than 200.
To illustrate, if no internal control deviations are anticipated and the frequency of the population (i.e., the number of times the control is performed in a given year) is 100, then we will test 10 transactions in order to obtain moderate control assurance. If one internal control deviations is anticipated, and the frequency of the population is greater than 200, then we will test 77 transactions in order to obtain low control assurance. We are usually able to cover a substantial portion of the compliance and controls testing with one sample, resulting in a very efficient approach.
Approach to be taken in drawing audit samples for purposes of tests of compliance
We follow the guidance of AU-C Section 530, Audit Sampling, which allows the use of a statistical or nonstatistical sampling approach. These forms guide our staff through a logical process of assessing inherent risk, control risk, and combined audit risk, followed by an assessment of appropriate sample size for testing.
Because our sample sizes are affected by many variables, a statement about sample sizes cannot be made in absolute terms. However, with regard to sample selection, we will generally utilize representative sampling for internal control and compliance tests, including those related to single audit compliance. Samples will also be used in conjunction with other tests of compliance (e.g., Florida Statutes, Ordinances, etc.).
In general terms, sample sizes for compliance and controls testing obtained via our guidance usually fall into categories of 25, 40, or 60 depending on circumstances. Where the population being tested is less than 250 items, we will select 10% to 20% of the population. We are usually able to cover a substantial portion of the compliance and controls testing with one sample, resulting in a very efficient approach.
Type and extent of analytical procedures
Preliminary analytical procedures will assist in planning the nature, timing, and extent of auditing procedures that will be used to obtain evidential matter. These procedures will focus on enhancing our understanding of the financial results. These procedures are also used to identify any significant transactions and events that have occurred since the last audit date, as well as to identify any areas that may represent specific risks relevant to the audit.
In performing our substantive testing, our audit efficiency initiative provides that we first think analytically. By doing this, we can better understand the specific account balance being tested and determine if the current balance or relationship with other account balances appears reasonable. We will also employ analytical testing on smaller and/or lower risk accounts and cycles when determined to be efficient and effective. © 2025 CliftonlarsonAllen LLP I 34
75 Procedures used to understand internal processes and controls We understand changing audit firms would require a new set of auditors to develop an understanding of the City, operations, and system of internal control. We also strive to develop our understanding in the least intrusive manner possible, while still maintaining our professional responsibilities. We would utilize a combination of internal control forms and interviews with key accounting personnel to gain and document our understanding of the City. We will also use as a baseline any existing internal control processes, policies, organizational charts, etc. the City may have already documented. Walk through procedures are performed for certain controls to evaluate whether the control is effectively designed and determine it has been implemented.
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has established a framework for internal control systems. Under the COSO framework, internal control is a process to provide reasonable assurance that those internal objectives, including effectiveness and efficiency of business operations, reliability of financial reporting, and compliance with applicable laws and regulations, will be met, if applicable.
Our audit approach is designed to evaluate and walk through certain internal controls in accordance with COSO concepts. Our procedures include a review of the entity's control environment, risk assessment process, control activities, information and communications relevant to preparation of the financial statements, and monitoring activities of the system of internal control.
During the planning and risk assessment phases of our audit, we will develop our understanding of the City business operations and system of internal control for financial reporting through observation, discussion, and inquiries with management and appropriate personnel. During this phase of the audit, we will review budgets and related materials, organization charts, accounting and purchase manuals, and other systems of documentation that may be available.
Once we understand your operations and system of internal control for financial reporting, we will then identify control objectives for each significant class of transactions, account balances, or disclosures. The next step will be to identify and gain an understanding of the relevant control policies and procedures that effectively achieve the control objectives. We will then determine the nature, timing, and extent of our control procedures.
Approach to be taken in determining laws and regulations that will be subject to audit test work
We will obtain an understanding of the laws and regulations that impact the City's operations by reviewing applicable meeting minutes to identify any ordinances or resolutions that might have an impact to operations and reporting by the City, as well as interview key personnel and management of the City. The staff assigned to the engagement attend regular trainings and are well versed in relevant federal and state laws and regulations (e.g., Uniform Guidance) and proactively discuss any upcoming changes with our clients.
We will also review current operations, contracts, and IGA's that may impact current operations. ©2025 CliftonlarsonAllen LLP I 35
76 Approach to be taken in drawing audit samples for purposes of tests of compliance ··
We follow the guidance of AU-C Section 530, Audit Sampling, which allows the use of a statistical or nonstatistical sampling approach. These forms guide our staff through a logical process of assessing inherent risk, control risk, and combined audit risk, followed by an assessment of appropriate sample size for testing.
Because our sample sizes are affected by many variables, a statement about sample sizes cannot be made in absolute terms. However, with regard to sample selection, we will generally utilize representative sampling for internal control and compliance tests, including those related to single audit compliance. Samples will also be used in conjunction with other tests of compliance (e.g., Florida Statutes, Ordinances, etc.).
In general terms, sample sizes for compliance and controls testing obtained via our guidance usually fall into categories of 25, 40, or 60 depending on circumstances. Where the population being tested is less than 250 items, we will select 10% to 20% of the population. We are usually able to cover a substantial portion of the compliance and controls testing with one sample, resulting in a very efficient approach.
Proposed work plan
Per our discussions we have designed a plan that meets your needs and key deadlines. In our planning meeting, we'll discuss this timeline with you in greater detail and adjust as appropriate.
Audit Segment
Phase I - Planning & Strategy
Entrance conference
Preliminary risk assessment and
initial audit plan
SEFA review & major program
determination
Phase II - System Evaluation
Understanding of the City's
internal controls
Perform walkthroughs and
internal control testing
Evaluate information system
controls
Final risk assessment and
comprehensive audit plan
Phase Ill - Testing & Analysis
Single Audit major program
internal control and compliance
testing
Financial Statement substantive
testing and analytical
procedures
Exit Conference
Staff Level
Responsible
Principal / Manager
Principal/ Manager
Manager/ Senior
Manager/ Senior
Senior/ Staff
Manager/ Senior
Principal/ Manager
Senior/ Staff
Senior/ Staff
Manager/ Senior
May/ July/ Sep/ Dec* June Aug* Nov*
X
X
X
X
X
X
X
X
X
X
©2025 CliftonlarsonAllen LLP I 36
77 Phase IV - Reporting
Drafting reports (ACFR,,
Management Letter, Single
Audit, other deliverables) and
required communications
Detail reviews
Communications with
management and Finance
Committee
Finalization of reports and
required communications
Ongoing
Frequent check-in meetings
with the City's Finance
Department
Manager/ Senior X
Principal/ Manager X
Principal/ Manager X
Principal/ Manager X
Engagement Team X X X X
*Dates for field work and reports issuance to be determined by the City depending on when the City is available. ©2025 CliftonlarsonAllen LLP I 37
78 7. Identification Anticipated Potential Audit Problems In situations where authoritative guidance on a particular transaction or accounting issue is unclear or subject to interpretation, our approach is to proactively meet with management to discuss the issue and reach a conclusion that is hopefully agreed upon by both parties. We do not have specific firm policies that dictate our conclusions to be reached on all complex accounting issues. Rather, each issue must be evaluated independently by our engagement team. As discussed above, we will not only meet internally, but also facilitate discussion with the City's management team in order to obtain a mutual understanding of the particular accounting issue, determine the applicable authoritative guidance that most closely relates to the issue, and strive to reach an approach agreed upon by both parties. If there remains any ambiguity or disagreement, we can explore other resources that could possibly assist, such as subject matter professionals within the Government Accounting Standards Board staff or the Government Finance Officers Association (GFOA) or perhaps other municipalities who may have dealt with similar issues.
©2025 CliftonlarsonAllen LLP I 38
79 8. Insurance Coverage
CLA carries commercially reasonable amounts of professional liability insurance. If requested, the firm will provide a certificate of coverage for an amount specified by the City upon being engaged. ©2025 CliftonlarsonAllen LLP I 39
80 Appendix
A. Your service team biographies
©2025 CliftonlarsonAllen LLP I 40
81 Richard Gonzalez, CPA
CLA (CliftonLarsonAllen LLP)
I Principal
Sacramento, California
Profile
916-677-5760
[email protected]
Rich is a principal and CPA. He has more than 25 years of regulated industry auditing experience, which includes county, city, special district, and state agency audits. His experience also includes the successful training of client staff in the preparation of their organization's ACFR. He participates as a ACFR reviewer within the GFOA Special Review Committee.
Technical experience
• State and local government
o Counties
o Cities
o State departments
o Water, fire, flood, and sanitation districts
o Air pollution districts, housing agencies, and LAFCO agencies o Federal and state grant compliance audits
• Single audits performed under the Uniform Guidance
Education and professional involvement
• Bachelor of science in accounting from Humboldt State University, Arcata, California • American Institute of Certified Public Accountants (AICPA) • California Society of Certified Public Accountants (CalCPA) • Government Finance Officers Association (GFOA)
• GFOA Special Review Committee
©2025 CliftonlarsonAllen LLP I 41
82 Key relevant clients
Rich has worked on the following state and local governments:
Counties Cities
• Alpine • Madera* • San Bernardino* • Auburn
• Amador • Marin* • San Joaquin • Benicia
• Butte* • Mendocino* • San Luis Obispo • Chico*
• Calaveras* • Merced* • Santa Cruz* • Hercules
• Colusa • Modoc • Shasta* • Merced
• El Dorado • Mono • Sierra • Portola
• Glenn • Monterey* • Stanislaus* • Redding*
• Humboldt • Napa* • Sutter • Seaside*
• Inyo • Nevada* • Tehama
• Lake* • Placer* • Trinity* State Agencies:
• Lassen • San Benito • Yolo • State Water Resources
• Yuba Development System*
• !Bank
* Annual Comprehensive
Financial Report Award
Continuing professional education
Attends a minimum of 20 credits per CPE year of continuing professional education, including a minimum of 8 credits of audit and accounting, resulting in 120 credits, including 48 credits of auditing and accounting, for three-year requirement.
Program Name
2025
Single Audit Update - February 2025
Single Audit: Compliance Requirements L&G
2025 Total
2024
AIS and Audit Methodology Refresher
Materiality
Audit Documentation
GASB Update 2024 - Part 2
Engaging Our Clients and Markets: MarTech
2024 State and Local Government Assurance
Overview - Sacramento Day 3
2024 State and Local Government Assurance
Overview - Sacramento Day 2
2024 State and Local Government Assurance
Overview - Sacramento Day 2
2024 State and Local Government Assurance
Overview - Sacramento Day 1
Quality Update - Q2 2024
Completion
Date
2/12/2025
1/23/2025
12/21/2024
12/20/2024
11/29/2024
8/15/2024
8/1/2024
6/12/2024
6/11/2024
6/11/2024
6/10/2024
5/28/2024
Sponsor
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
Total
1.0 1.0
2.0 1.0
1.0 1.0
1.0 13.5
4.5 4.0
14.0 9.0
1.0 ©2025 CliftonlarsonAllen LLP I 42
83 Program Name Completion Sponsor Total Date
Assurance Methodology Update 2024 - 5/16/2024 CliftonLarsonAllen LLP 1.0 Regulated, SLG Single Audit: Procurement, Suspension, & 5/2/2024 CliftonLarsonAllen LLP 1.0 Debarment
CALIFORNIA STATE
California State Association of County Auditors 4/25/2024 ASSOCIATION OF COUNTY 18.0
AUDITORS
ECM * MarTech: Responsive Overview and 4/19/2024 CliftonLarsonAllen LLP 1.0 Training Single Audit Update - February 2024 2/8/2024 CliftonLarsonAllen LLP 1.0 AIS Risk Assessment in Industry - State and 1/16/2024 CliftonLarsonAllen LLP 1.0 Local Government Part 2 AIS Risk Assessment in Industry - State and 1/15/2024 CliftonLarsonAllen LLP 1.0 Local Government Part l 2024 Total 74.0
2023
Engaging Our Clients and Markets: Prodigy - 12/6/2023 The Rainmaker Companies 2.0 Part 6 78th Annual State Controller's Conference w ith CALIFORNIA STATE County Auditors 10/25/2023 ASSOCIATION OF COUNTY 6.5
AUDITORS
AIS and Audit Methodology - Day 1 10/9/2023 CliftonLarsonAllen LLP 8.0 Engaging Our Clients and Markets: Prodigy - 10/4/2023 The Rainmaker Companies 2.0 Part 5 Engaging Our Clients and Markets: Prodigy - 9/6/2023 The Rainmaker Companies 2.0 Part 4 Adopting the Standards SAS 143-145 8/22/2023 CliftonLarsonAllen LLP 1.0 Single Audit Update - August 2023 8/14/2023 CliftonLarsonAllen LLP 1.0 Engaging Our Clients and Markets: Prodigy - 7/18/2023 The Rainmaker Companies 2.0 Part 3 Connect, Inspire, and Grow 2023 7/13/2023 CliftonLarsonAllen LLP 12.0 Quality Management Update 2023 6/20/2023 CliftonLarsonAllen LLP 6.0 Engaging Our Clients and Markets: Prodigy - 6/8/2023 The Rainmaker Companies 1.0 Part 2 Effective Compensation Conversations 2023 6/7/2023 CliftonLarsonAllen LLP 1.0 Engaging Our Clients and Markets: Prodigy - 5/10/2023 The Rainmaker Compan ies 2.0 Part 1 State and Local Gov (SLG) Industry Series - May 5/4/2023 CliftonLarsonAllen LLP 1.0 2023 #1 Quality Update - Q2 2023 5/3/2023 CliftonLarsonAllen LLP 1.0 Annual GASB Update 5/3/2023 Becker Professional
2.0 Education
Creating a Culture of Integrity 5/1/2023 Becker Professional
2.0 Education
-=~
©2025 CliftonlarsonAllen LLP I 43
84 Program Name Completion Sponsor Total Date
Compensation & Advancement Process -
Leadership Kick Off & Workday Walkthrough 4/27/2023 CliftonLarsonAllen LLP 1.0 2023
State Association of County Auditors 2023 CALIFORNIA STATE 4/20/2023 ASSOCIATION OF COUNTY 8.5 Spring Conference AUDITORS Single Audit Update - April 2023 4/17/2023 CliftonLarsonAllen LLP 1.0 Single Audit Update - January 2023 1/31/2023 CliftonLarsonAllen LLP 1.0 2023 Total 64.0
2022
Assurance Perspectives - Q4 2022 12/8/2022 CliftonLarsonAllen LLP 2.0 77th Annual State Controller's Conference with
10/27/2022 STATE ASSOCIATION OF 6.0 County Auditors COUNTY AUDITORS Caring Conversations Part 6: Celebrations 9/26/2022 CliftonLarsonAllen LLP 1.0 Caring Conversations Part 5: Talking Through 9/12/2022 CliftonLarsonAllen LLP 1.0 Tension Audit: Be in the Know 2022 - Part 4, State and 8/23/2022 CliftonLarsonAllen LLP 1.0 Local Government Audit: Be in the Know 2022 - Part 3, State and 8/22/2022 CliftonLarsonAllen LLP 1.0 Local Government Caring Conversations Part 4: Talking About 8/22/2022 CliftonLarsonAllen LLP 1.0 Change Assurance Perspectives - Q3 2022 8/11/2022 CliftonLarsonAllen LLP 2.0 Caring Conversations Part 3: Thanks for the 8/8/2022 CliftonLarsonAllen LLP 1.0 Feedback State and Local Gov (SLG) Learning Series - Part 7/14/2022 CliftonLarsonAllen LLP 2.0 4 Single Audit Update - Q3 2022 7/7/2022 CliftonLarsonAllen LLP 2.0 State and Local Gov (SLG) learning series - Part 6/29/2022 CliftonLarsonAllen LLP 2.5 3, GASS 87 - Implementing the Lease Standard Audit: Be in the Know 2022 - Part 2, All
6/14/2022 CliftonLarsonAllen LLP 1.0 Industries
Audit: Be in the Know 2022 - Part 1, All
6/13/2022 CliftonLarsonAllen LLP 1.0 Industries
Effective Compensation Conversations 2022 6/6/2022 CliftonLarsonAllen LLP 1.0 Assurance Perspectives - Q2 2022 5/26/2022 CliftonLarsonAllen LLP 2.0 State and Local Gov (SLG) learning series - Part
2: Project Management for Effective Cross- 5/20/2022 CliftonLarsonAllen LLP 2.0 Utilization: Leveraging Our Tools
Compensation and Advancement Process -
Leadership Kick Off and Workday Walkthrough 4/28/2022 CliftonLarsonAllen LLP 1.5 2022
State and Local Gov (SLG) learning series - Part 4/5/2022 CliftonLarsonAllen Ll.P 2.0 1 -~
©2025 CliftonlarsonAllen LLP I 44
85 Program Name Completion Sponsor Total Date
Audit Risk Assessment 1/31/2022 CliftonLarsonAllen LLP 3.0 Audit Report Changes: SAS 134, BS, 137, 139
1/29/2022 CliftonLarsonAllen LLP 1.0 and 140
Agreed-Upon Procedures Engagements 1/28/2022 CliftonLarsonAllen LLP 1.0 CLA Update on Coronavirus State and Local
Fiscal Recovery Funds (CSLFRF) Funded by 1/27/2022 CliftonLarsonAllen LLP 1.0 ARPA
Assurance Perspectives - Ql 2022 1/13/2022 CliftonLarsonAllen LLP 1.5 CLA Demystifying Revenue Loss and ARPA
1/11/2022 CliftonLarsonAllen LLP 1.0 Funds
Single Audit Update - Ql 2022 1/11/2022 CliftonLarsonAllen LLP 2.0 Assurance Learning Expectations for Associates 1/11/2022 CliftonLarsonAllen LLP 1.0 and Seniors Wellness Wednesday 2022: January #1 - 1/5/2022 CliftonLarsonAllen LLP 1.0 Benefits & Your Emotional Health 2022 Total 45.5
©2025 CliftonlarsonAllen LLP I 45
86 Brianne Wiese, CPA
CLA (CliftonLarsonAllen LLP)
I Principal
Pasadena, California
Profile
310-592-3940
brian ne. [email protected]
Brianne is a highly experienced auditor with over 20 years of experience primarily serving state and local governments and large not for profit entities. Throughout her career, she has developed a deep understanding of the unique challenges and opportunities facing organizations like yours. In addition to her technical experience, Brianne is known for her strong communication skills and ability to build lasting relationships with clients and colleagues. She is a collaborative team player who is always willing to go the extra mile.
With a track record of delivering high-quality audit seNices, Brianne has earned a reputation as a trusted advisor to clients across a range of industries. She is committed to staying up to date on the latest trends and best practices in the field, and she brings this knowledge to every engagement. Brianne is passionate about helping your organization achieve its goals and fulfill your missions through effective financial management and accountability.
Technical experience
• State and local government
• Nonprofit entities
Education and professional involvement
• Bachelor of science in accounting from Loyola Marymount University, Los Angeles, California • American Institute of Certified Public Accountants
• Certified Public Accountant in California
• California Society of Certified Public Accountants
Civic organizations
• Legal Aid Foundation of Los Angeles, Board Member
©2025 CliftonlarsonAllen LLP I 46
87 Continuing professional education {CPE)
Attends a minimum of 20 credits annually of continuing professional education classes, including a minimum of eight credits of audit and accounting classes, resulting in 120 credits for three-year requirement.
Program Name Completion Sponsor Total Date
2025
Quality Update - Ql 2025 2/3/2025 CliftonLarsonAllen LLP 1.0 AIS Data Ingestion Training 1/15/2025 CliftonLarsonAllen LLP 1.0 GAAP Update 2024 - Private 12/26/2024 CliftonLarsonAllen LLP 1.0 2025 Total 3.0
2024
GASB Update 2024 - Part 2 12/26/2024 CliftonLarsonAllen LLP 1.0 GASB Update 2024 - Part 1 12/26/2024 CliftonLarsonAllen LLP 1.0 GAAP Update 2024 - Regulated 12/26/2024 CliftonlarsonAllen LLP 1.0 Assurance Methodology Update 2024 - 12/24/2024 CliftonLarsonAllen LLP 1.0 Regulated, SLG Assurance Methodology Update 2024 - 12/24/2024 CliftonLarsonAllen LLP 1.0 Regulated, not SLG Professional Skepticism and Fraud 12/23/2024 CliftonLarsonAllen LLP 1.0 AIS and Audit Methodology Refresher 12/23/2024 CliftonLarsonAllen LLP 1.0 Quality Update - Q2 2024 12/23/2024 CliftonLarsonAllen LLP 1.0 Assurance Methodology Update 2024 - Private 12/23/2024 CliftonlarsonAllen LLP 1.0 Quality Update - Q3 2024 12/23/2024 CliftonLarsonAllen LLP 1.0 Quality Update • Ql 2024 12/23/2024 CliftonLarsonAllen LLP 1.0 Materiality 12/23/2024 CliftonLarsonAllen LLP 1.0
Quality Update - Q4 2024 12/23/2024 CliftonlarsonAllen LLP 1.0 CLA The Rainmaker Academy 2024: Motivate 10/1/2024 The Rainmaker 3.0 (Session 5) Companies CLA The Rainmaker Academy 2024: Align 8/26/2024 The Rainmaker 3.0 (Session 4) Companies 2024 State and Local Government Assurance 6/12/2024 CliftonlarsonAllen LLP 13.0 Overview - Sacramento Day 3 2024 State and Local Government Assurance 6/11/2024 CliftonLarsonAllen LLP 3.0 Overview - Sacramento Day 2 2024 State and Local Government Assurance 6/11/2024 CliftonLarsonAllen LLP 14.0 Overview - Sacramento Day 2 2024 State and Local Government Assurance
6/10/2024 CliftonLarsonAllen LLP 6.0 Overview - Sacramento Day 1 2024 State and Local Government Assurance 6/10/2024 CliftonlarsonAllen LLP 9.0 Overview • Sacramento Day 1 Engaging Our Clients and Markets : MarTech 5/8/2024 CliftonLarsonAllen LLP 7.0 ©2025 CliftonlarsonAllen LLP I 47
88 Program Name Completion Sponsor Date
CALIFORNIA STATE
State Association of County Auditors 4/25/2024 ASSOCIATION OF 13.5
COUNTY AUDITORS
CLA The Rainmaker Academy 2024: Target 4/22/2024 The Rainmaker
3.0 (Session 1) Companies
Think Security: New Family Members 1/10/2024 CliftonLarsonAllen LLP 1.0 2024 Total 88.5
2023
A Story of Integrity: Our Code of Conduct (FIRM- 11/3/2023 KPMG LLP 1.5 23-WB-450) Mastering Audit Insights: Key Focus Areas for 10/26/2023 KPMG LLP 1.5 Audits (AUDIT-23-KL-350} KPMG Clara workflow Journal Entry Analysis 10/20/2023 KPMG LLP 1.0 (AUDIT-20--WB-506) Privacy and Confidentiality at KPMG (FIRM-23- 10/12/2023 KPMG LLP 0.0 WB-604) Data Ethics: Managing Your Private Customer 10/3/2023 Linkedln Leaming 2.0 Data Protecting Information at KPMG 2023 (FIRM-23- 9/13/2023 KPMG LLP 0.0 WB-960) 2023 Engagement Independence for the
8/31/2023 KPMG LLP 1.0 Management Group -Audit (FIRM-23-WB-403} Al Ethics -An Introduction (FIRM-22-WB-883) 8/30/2023
Intuition Publishing, 0.0 Inc.
Al Ethics - Key Principles {FIRM-22-WB-884) 8/30/2023 Intuition Publishing, 0.0 Inc.
Psychological safety: A conversation with Adam 8/17/2023 KPMG LLP 1.0 Grant and Sandy Torchia Process Understanding -Walkthrough Policy and
Required Work Papers - Experienced team 7/29/2023 KPMG LLP 1.0 members
Persona! Independence for Members of 7/10/2023 KPMG LLP 1.0 Management Group (FIRM-23-WB-409} GASS 2023 Update (AUD!T-23-KS-305) 6/28/2023 KPMG LLP 2.0 Fraud 101 - Misappropriations - CPM !SA (FIRM- 6/19/2023 Checkpoint 4.0 23-WB- CP925) Leaming Handling Client Export Controlled Information 6/15/2023 KPMG LLP 1.0 2023 (FIRM-22-KS-500} Building Psychologically Safe Teams {FIRM-22- 5/24/2023 KPMG LLP 1.5 WB-406) Engaging MarketEDGE Behaviors for Audit 5/4/2023 KPMG LLP 4.0 professionals (FIRM-22-NL-415) Adding Value through Diversity (FIRM-LI-WB- 5/2/2023 Linkedln Leaming 1.5 2860033() ©2025 CliftonlarsonAllen LLP I 48
89 Program Name Completion Sponsor Total Date
Public Sector Hot Topics (AUDIT-23-IL-345} 4/28/2023 KPMG UP 3.5 SOM - 2023 Audit Hot Topics (AUDIT-23-IL-334) 4/28/2023 KPMG LLP 1.0 Delegation and Leverage Model for Managers 4/28/2023 KPMG LLP 1.0 and Partners
SOM - Introduction, Inherent risk assessment,
and Risk assessment procedures and Wrap up 4/27/2023 KPMG LLP 3.5 (AUDIT-23-JL-332}
Delegation and Leverage Model for Audit MDs,
Managers and Seniors and TA Senior through 4/27/2023 KPMG LLP 1.0 MDs
Building the Business through Relationships 4/27/2023 KPMG LLP 1.5 (AUDIT-23-IL-337} Estimates Pathway (AUDIT-22-WB-350-EX} 1/23/2023 KPMG LLP 1.0 Creating and Managing Audit Opportunities in
1/7/2023 KPMG LLP 0.0 KPMG Engage (AUDIT-22-WB-321)
2023 Total 36.5
2022
Front Office Transformation Overview {FIRM-22- 12/20/2022 KPMG LLP 0.0 WB-521)
We do what is right: Integrity at KPMG FY23 11/24/2022 KPMG LLP 1.5 Protecting Information at KPMG (FIRM-22-WB- 11/1/2022 KPMG LLP 1.0 960) 2022 Engagement Independence - Audit (FIRM- 10/12/2022 KPMG LLP 1.0 22-WB-403}
Speaking and Listening Up - Building Your Ethical 9/2/2022 KPMG LLP 1.0 Muscle Memory (AUDIT-22-WB-500)
Personal Independence for Members of 7/29/2022 KPMG LLP 1.0 Management Group {FIRM-22-WB-409) Becoming an Inclusive Leader {FIRM-22-WB-514) 7/28/2022 KPMG LLP 0.0 Introduction to Responsible Al Algorithm Design 5/16/2022 Linkedln Leaming 1.0 {FIRM-LITech Ethics: Avoiding Unintended Consequences 5/16/2022 Linkedln Leaming 1.5 {FIRM- LI-WB-2823140(} False Assurance Instructor {AUDIT-22-IL-321-INS) 4/27/2022 KPMG LLP 7.0 Tech enab!ement practice: Controls Instructor 4/26/2022 KPMG LLP 3.0 Tech Enablement Practice: Panel (AUDIT-22-IL- 4/26/2022 KPMG LLP 1.0 305}
Tech enablement practice: Substantive 4/26/2022 KPMG LLP 10.5 Instructor (AUDIT-22-IL-302-INS) Engagement team tech enablement plan 4/26/2022 Instructor KPMG LLP 3.0
Tech enablement practice: Completion and 4/25/2022 KPMG LLP 3.0 interim Instructor (AUDIT-22-IL-304-INS}
© 2025 CliftonlarsonAllen LLP I 49
90 Program Name Completion Sponsor Total Date ·· ,
Tech enablement practice: Risk Assessment
4/25/2022 KPMG LLP 11.0 (AUDIT-22-IL-301-INS)
Engagement Management Instructor (AUDIT-22- 4/25/2022 KPMG LLP 2.5 IL-313-INS) Engagement management Llfecycle for Partners 4/15/2022 KPMG LLP 1.5 through 2nd Year Seniors {AUDIT-22-KS-320) Data Extraction (AUDIT-22-WB-462-EX) 4/13/2022 KPMG LLP 1.5 SLG and the KPMG Clara workflow (AUDIT-22-KL- 4/12/2022 KPMG LLP 1.5 309-VC) Methodology- Key Considerations and Resources
when using Tech-enabled routines (AUDIT-22- 4/11/2022 KPMG LLP 2.0 WB-305-EX)
HERON/SLG Partner/Manager Audit Meeting 3/11/2022 KPMG LLP 12.5 (AUDIT-22-LL-114) 2022 Total 68.0
©2025 CliftonlarsonAllen LLP I 50
91 Monika Long, CPA
CLA ( Clifton LarsonAllen LLP)
I Manager
Sacramento, California
Profile
916-241-8927
[email protected]
Monika is an assurance manager in our state and local government practice. After establishing her audit career at KPMG, she chose to take the role of Chief Deputy Auditor for Shasta County. She has also taken on key roles for other governmental agencies such as the City of Palm Springs.
Technical experience
• State and Local Government
Counties
Cities
e, State departments
c, Transportation and water districts
o Federal and state grant compliance audits
• Single audits performed under the Uniform Guidance
Education and professional involvement
• Bachelor of Science from California State University, Sacramento, California • Certified Public Accountant, licensed in California
• Beta Alpha Psi Alumnus
• Passionate volunteer at the Ronald McDonald Foundation • Former Treasurer and member of the Active 20-30 Club of Redding #143 Continuing professional education (CPE}
Attends a minimum of 20 credits annually of continuing professional education classes, including a minimum of eight credits of audit and accounting classes, resulting in 120 credits for three-year requirement. 2025
Materiality
Program Name
Single Audit: Compliance Requirements L&G
2025 Total
2024
Completion
Date
2/12/2025
1/23/2025
Sponsor Total
CliftonlarsonAllen LLP 1.0
CliftonlarsonAllen LLP 1.0
2.0 ©2025 CliftonlarsonAllen LLP I 51
92 Program Name Completion Sponsor Total Date
Accounting and Auditing Guide on Cryptocurrency 12/31/2024 Checkpoint Learning 1.0 and Digital Assets Accounting for Revenues in Government 12/31/2024 Becker Professional 3.0 (Emphasis on Non-Exchange Transactions) Education Affordable Housing Update 2024 12/31/2024 CliftonLarsonAllen LLP 1.0 Student Financial Aid Industry Perspectives - July 12/31/2024 CliftonLarsonAllen LLP 1.0 2024 GASB Update 2024 - Part 1 12/31/2024 CliftonLarsonAllen LLP 1.0 Single Audit: Direct & Material Compliance 12/30/2024 CliftonlarsonAllen LLP 1.0 Higher Ed Industry Perspectives - May 2024 12/30/2024 CliftonlarsonAllen LLP 1.0 Assurance Methodology Update 2024 - 12/30/2024 CliftonLarsonAllen LLP 1.0 Regulated, SLG Accountants' Responsibility Regarding Fraud, Part 12/27/2024 Becker Professional
2.0 2 Education
Accountants' Responsibility Regarding Fraud, Part 12/23/2024 Becker Professional
2.0 1 Education
AIS and Audit Methodology Refresher 12/20/2024 CliftonlarsonAllen LLP 1.0 Assurance Methodology Update 2024 - Private 12/19/2024 CliftonlarsonAllen LLP 1.0 Annual Professional Ethics Update 2024 12/16/2024 Becker Professional 2.5 Education LE:AP 2024: Learn Assurance - Documentation and 12/10/2024 CliftonLarsonAllen LLP 1.0 Materiality Pfx Engagement: Trial Balance 12/10/2024 CliftonLarsonAllen LLP 1.0 Pfx Engagement: An Introduction 12/6/2024 CliftonLarsonAllen LLP 1.0 Think Security: New Family Members 12/5/2024 CliftonlarsonAllen LLP 1.0 2024 Total 22.5
*Monika Long joined CLA in December 2024 and prior CPE is unavailable. ©2025 CliftonlarsonAllen LLP I 52
93 Richard (Ricky) Hegner
CLA (CliftonLarsonAllen LLP)
I Senior
Sacramento, California
209-747-8907
[email protected]
Profile
Ricky is an audit senior with four years of regulated audit experience. His experience includes audits of counties, cities, special districts, and housing authorities.
Technical experience
• Governmental audits
o Counties
o Cities
o State departments
o Air pollution districts, Transit, and Housing agencies • Federal and state grant compliance audits
• Single Audits performed under the Uniform Guidance
Education and professional involvement
• Bachelor of science with a major in bioengineering and minor in mathematics from California Lutheran University, Thousand Oaks, California
State and local government experience
Ricky has worked on the following state and local governments:
Counties Cities
Butte* Placer* Chico
Calaveras* San Bernadino McFarland
El Dorado San Luis Obispo State and Other Agencies
Glenn Shasta* California Housing Finance
Humboldt Stanislaus Agency*
Kern Tehama California Infrastructure and
Mendocino Trinity* Economic Development Bank
Monterey* Yuba
Continuing professional education
Easter Sierra Transit
Authority
Sacramento Law Library
Workforce Alliance of the
North Bay
*ACFR Award
Attends a minimum of 20 credits per CPE year of continuing professional education, including a minimum of 8 credits of audit and accounting, resulting in 120 credits, including 48 credits of auditing and accounting, for three-year requirement.
©2025 CliftonlarsonAllen LLP I 53
94 Program Name Completion Sponsor Total Date
2025
Single Audit Update - February 2025 2/12/2025 CliftonLarsonAllen LLP 1.0 Quality Update - Ql 2025 2/3/2025 CliftonLarsonAllen LLP 1.0 2025 Total 2.0
2024
Accounting and Auditing Update Q4 2024 11/5/2024 Becker Professional 2.0 Education 2024 State and Local Government Assurance 6/12/2024 CliftonLarsonAllen LLP 4.5 Overview - Sacramento Day 3 2024 State and Local Government Assurance 6/11/2024 CliftonLarsonAllen LLP 9.0 Overview - Sacramento Day 2 2024 State and Local Government Assurance 6/10/2024 CliftonLarsonAllen LLP 9.0 Overview - Sacramento Day 1 Annual GASB Update 2024 6/4/2024 Becker Professional 2.0 Education Yellow Book and Single Audit Update 2024 5/17/2024 Becker Professional 2.0 Education Annual GASB Update - 2023 5/9/2024
Becker Professional 2.0 Education
Accounting and Auditing Guide on 5/9/2024 Checkpoint Learning 1.0 Cryptocurrency and Digital Assets Tax Onboarding: Survival Guide 5/2/2024 CliftonLarsonAllen LLP 1.0 BizOps Learning: Common Errors in Financial 2/9/2024 CliftonLarsonAllen LLP 1.5 Statement Reporting and How to Correct CAAS: Intro to Accounting 2/9/2024 CliftonLarsonAllen LLP 2.0 Data Ingestion 2/9/2024 CliftonLarsonAllen LLP 1.0
BizOps Learning: Preparing and Reviewing 2/9/2024 CliftonLarsonAllen LLP 10 Reconciliations Assurance Perspectives - Q4 2023 2/9/2024 CliftonLarsonAllen LLP 1.0 Quality Update - Ql 2024 1/25/2024 CliftonlarsonAllen LLP 1.0 AIS Risk Assessment in Industry - State and Local 1/15/2024 CliftonLarsonAllen LLP 1.0 Government Part 1 The Decentralized Autonomous Organization: Becker Professional Key concepts on the future of blockchain-based 1/1/2024 Education 1.0 corporations
2023 Uniform Guidance Update 1/1/2024 Becker Professional 1.0 Education 2024 Total 43.0
2023
Quality Update - Q4 2023 11/1/2023 CliftonLarsonAllen LLP 1.0 AIS and Audit Methodology - Day 1 10/9/2023 CliftonLarsonAllen LLP 8.0 LEAP 2023: Propel Conference 8/2/2023 CliftonLarsonAllen LLP 12.5 LEAP 2023: Propel Assurance Technical Breakout 8/2/2023 CliftonLarsonAllen LLP 1.0 -=~
©2025 CliftonlarsonAllen LLP I 54
95 Program Name Completion Sponsor Total Date - --
LEAP 2023: Experience Conference 8/2/2023 CliftonLarsonAllen LLP 6.0 LEAP 2023: Propel Assurance Panel 6/26/2023 CliftonLarsonAllen LLP 1.0 Analytical Tools - Basics 6/19/2023 CliftonLarsonAllen LLP 1.0 Analytical Tools - Intermediate 6/19/2023 CliftonLarsonAllen LLP 1.0 State and Local Gov (SLG) Industry Series - June
6/15/2023 CliftonLarsonAllen LLP 1.0 2023
IT in an Audit, SAS 145 6/6/2023 CliftonLarsonAllen LLP 1.0 Adopting the Standards SAS 143-145 6/5/2023 CliftonLarsonAllen LLP 1.0 2023 Fraud Update 1/17/2023 Becker Professional 3.0 Education 10 Habits of highly successful careers 1/17/2023 Becker Professional 2.0 Education 2023 Total 39.5
2022
Caring Conversations Part 5: Talking Through 9/12/2022 CliftonLarsonAllen LLP 1.0 Tension Wellness Wednesday 2022: September #1- 9/7/2022 CliftonLarsonAllen LLP 1.0 Benefits & Your Emotional Health Caring Conversations Part 4: Talking About 8/22/2022 CliftonLarsonAllen LLP 1.0 Change State and Local Gov {SLG) Learning Series - Part 5 8/18/2022 CliftonLarsonAllen LLP 1.0 Assurance Perspectives - Q3 2022 8/11/2022 CliftonLarsonAllen LLP 2.0 Caring Conversations Part 3: Thanks for the 8/8/2022 CliftonLarsonAllen LLP 1.0 Feedback Wellness Wednesday 2022: August #1 - Benefits 8/3/2022 CliftonLarsonAllen LLP 1.0 & Your Emotional Health Audit: Be in the Know 2022 - Part 2, All Industries 7/26/2022 CliftonLarsonAllen LLP 1.0 Caring Conversations Part 2: Listening Like a 7/25/2022 CliftonLarsonAllen LLP 1.0 Learner Audit: Be in the Know 2022 - Part 1, All Industries 7/25/2022 CliftonLarsonAllen LLP 1.0 Wellness Wednesday 2022: July #2 - Be Well and 7/20/2022 CliftonLarsonAllen LLP 1.0 Belong Interviewing Techniques for Auditors 7/18/2022 CliftonLarsonAllen LLP 1.0 State and Local Gov {SLG) Learning Series - Part 4 7/14/2022 Cl iftonLarsonAllen LLP 2.0 Single Audit Update - Q3 2022 7/7/2022 CliftonLarsonAllen LLP 2.0 State and Local Gov {SLG) learning series - Part 3, 6/29/2022 CliftonLarsonAllen LLP 2.0 GASB 87 - Implementing the Lease Standard Audit Report Changes: SAS 134, 135, 137, 139 6/28/2022 CliftonLarsonAllen LLP 1.0 and 140 Quality Update - Q2 2022 6/13/2022 CliftonLarsonAllen LLP 1.0 Assurance Perspectives - Q2 2022 6/13/2022 CliftonLarsonAllen LLP 2.0 State and Local Gov {SLG) learning series - Part 1 4/5/2022 CliftonLarsonAllen LLP 2.0 ©2025 CliftonlarsonAllen LLP I 55
96 Program Name
- Audit Risk Assessment
Single Audit Update -Ql 2022
2022 Total
Completion
Date
1/30/2022
1/11/2022
Sponsor
CliftonLarsonAllen LLP
CliftonlarsonAllen LLP
Total
3.0 2.0
30.0 ©2025 CliftonlarsonAllen LLP I 56
97 Joey Judson
CLA ( CliftonLarsonAllen LLP)
I Senior
Sacramento, California
Profile
916-784-7800
[email protected]
Joey is an associate with five years of public sector auditing experience. His industry specialization includes audits of counties, cities, special districts, and state agencies, including single audits. His wealth of knowledge, attention to detail, and years of experience make Joey a pivotal part of our team.
Technical experience
• Governmental audits
o Counties
o Cities
o State departments
o Water, fire, park and sanitation districts
o Housing agencies
• Nonprofit organizations
• Single audits performed under the Uniform Guidance
Education and professional involvement
• Bachelor of arts in business management economics with an emphasis in accounting from the University of California, Santa Cruz
Key relevant clients
Joey has worked on the following state and local governments:
Counties
Amador
Butte*
El Dorado
Glenn
Humboldt
Inyo
Lake*
Madera*
Mendocino
Mono
Nevada*
San Benito
Shasta*
Trinity
Yuba
Cities
Benicia
Chico*
Hercules
Redding*
Seaside*
State Agencies
California Housing Finance Agency*
State of California*
* ACFRaward
©2025 CliftonlarsonAllen LLP I 57
98 Continuing professional education
Attends a- minimum of 20 credits per CPE year of continuing professional education, including a minimum of 8 ·· credits of audit and accounting, resulting in 120 credits, including 48 credits of auditing and accounting, for three-year requirement.
Program Name Completion Sponsor Total Date
2025
California Rules and Regulations 3/21/2025 Checkpoint Learning 2.0 Single Audit Update - February 2025 2/12/2025 CliftonLarsonAllen LLP 1.0 Single Audit: Compliance Requirements 1/23/2025 CliftonLarsonAllen LLP 1.0 L&G 2025 Total 4.0
2024
Quality Update - Q4 2024 11/21/2024 CliftonLarsonAllen LLP 1.0 State Controller's Conference with County 10/24/2024
State Association of
9.0 Auditors County Auditors
GASB Update 2024 - Part 2 8/15/2024 CliftonLarsonAllen LLP 1.0 2024 State and Local Government
6/12/2024 CliftonLarsonAllen LLP 4.5 Assurance Overview - Sacramento Day 3 2024 State and Local Government 6/11/2024 CliftonLarsonAllen LLP 9.0 Assurance Overview - Sacramento Day 2 2024 State and Local Government 6/10/2024 CliftonLarsonAllen LLP 9.0 Assurance Overview - Sacramento Day 1 Quality Update - Q2 2024 5/28/2024 CliftonLarsonAllen LLP 1.0 State Association of County Auditors CALIFORNIA STATE
4/25/2024 ASSOCIATION OF 13.0 Spring Conference COUNTY AUDITORS Single Audit Update - February 2024 2/8/2024 CliftonLarsonAllen LLP 1.0 Quality Update - Ql 2024 1/25/2024 CliftonLarsonAllen LLP 1.0 2024 Total 49.5
2023
Becoming a Manager 12/20/2023 Becker Professional
2.0 Education
The truth about multitasking 12/20/2023 Becker Professional
1.0 Education
10 Habits of highly successful careers 12/20/2023
Becker Professional
2.0 Education
Yellow Book and Single Audit Update - 12/20/2023
Becker Professional
1.5 2023 Education
Assurance Perspectives - Q4 2023 11/7/2023 CliftonLarsonAllen LLP 1.0 78th Annual State Controller's Conference CALIFORNIA STATE with County Auditors 10/25/2023 ASSOCIATION OF 6.5
COUNTY AUDITORS
AIS and Audit Methodology - Day 1 8/15/2023 CliftonLarsonAllen LLP 8.0 ©2025 CliftonlarsonAllen LLP I 58
99 Program Name Completion Sponsor Total Date
Single Audit Update - August 2023 8/14/2023 CliftonLarsonAllen LLP 1.0 Analytical Tools - Basics 6/19/2023 CliftonLarsonAllen LLP 1.0 State and Local Gov (SLG) Industry Series - 6/15/2023 CliftonLarsonAllen LLP 1.0 June 2023 IT in an Audit, SAS 145 6/6/2023 CliftonLarsonAllen LLP 1.0 Adopting the Standards SAS 143-145 6/5/2023 CliftonLarsonAllen LLP 1.0 Quality Update - Q2 2023 5/24/2023 CliftonLarsonAllen LLP 1.0 State and Local Gov (SLG) Industry Series - 5/18/2023 CliftonLarsonAllen LLP 1.0 May 2023 #2 State and Local Gov (SLG) Industry Series - 5/4/2023 CliftonLarsonAllen LLP 1.0 May 2023 #1 GASB for State and Local Government 4/27/2023 CliftonLarsonAllen LLP 1.0 2023 - Part 1 Single Audit Update - April 2023 4/24/2023 CliftonLarsonAllen LLP 1.0 State and Local Gov (SLG) Industry Series - 4/6/2023 CliftonLarsonAllen LLP 1.0 April 2023 Single Audit Update - January 2023 1/10/2023 CliftonLarsonAllen LLP 1.0 2023 Total 34.0
2022
Assurance Perspectives - Q4 2022 12/8/2022 CliftonLarsonAllen LLP 2.0 Quality Update - Q4 2022 12/8/2022 CliftonLarsonAllen LLP 1.0 Independence and Ethics Update 2022 - 11/10/2022 CliftonLarsonAllen LLP 2.0 Fundamentals 77th Annual State Controller's Office with 10/26/2022 STATE ASSOCIATION 6.0 County Auditors OF COUNTY AUDITORS Audit: Be in the Know 2022 - Part 4, State
8/23/2022 CliftonLarsonAllen LLP 1.0 and Local Government Audit: Be in the Know 2022 - Part 3, State 8/22/2022 CliftonLarsonAllen LLP 1.0 and Local Government State and Local Gov (SLG) Learning Series - 8/18/2022 CliftonLarsonAllen LLP 1.0 Part 5 Assurance Perspectives - Q3 2022 8/11/2022 CliftonLarsonAllen LLP 2.0 Audit: Be in the Know 2022 - Part 1, All
7/25/2022 CliftonLarsonAllen LLP 1.0 Industries
State and Local Gov (SLG) Learning Series - 7/14/2022 CliftonLarsonAllen LLP 2.0 Part 4 State and Local Gov (SLG) learning series -
Part 3, GASB 87 - Implementing the Lease 6/29/2022 CliftonLarsonAllen LLP 2.0 Standard
Assurance Perspectives - Q2 2022 5/26/2022 CliftonLarsonAllen LLP 2.0 Quality Update - Q2 2022 5/26/2022 CliftonLarsonAllen LLP 1.0 ©2025 CliftonlarsonAllen LLP I 59
100
Program Name Completion Sponsor Total Date
State and Local Gov (SLG) learning series -
Part 2: Project Management for Effective 5/20/2022 CliftonLarsonAllen LLP 2.0 Cross-Utilization: Leveraging Our Tools
Annual Conference of the State CALIFORNIA STATE
Association of County Auditors 4/13/2022 ASSOCIATION OF 13.5
COUNTY AUDITORS
GASB for State and Local Government #1 4/5/2022 CliftonLarsonAllen LLP 2.0 CLA Update on Coronavirus State and Local
Fiscal Recovery Funds (CSLFRF) Funded by 1/27/2022 CliftonLarsonAllen LLP 1.0 ARPA
Assurance Perspectives - Ql 2022 1/13/2022 CliftonLarsonAllen LLP 2.0 Single Audit Update - Ql 2022 1/11/2022 CliftonLarsonAllen LLP 2.0 2022Total 46.5
CPAS I CONSULTANTS I WEALTH ADVISORS
CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/ disclaimer.
Investment advisory servi ces are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor. ©2025 CliftonlarsonAllen LLP I 60
101
April 9, 2025
Proposal to provide professional
audit services to:
Exhibit C
City of Los Banos, California
Cost Proposal
Prepared by:
Richard Gonzalez, CPA, Principal
[email protected]
Direct 916-677-5760
CPAS /CONSULTANTS/ WEALTH ADVISORS
CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/ disclaimer.
Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor. ©2025 CliftonlarsonAllen LLP
102
1. Total All-Inclusive Maximum Price
Having upfront conversations builds relationships.
The value we can provide your organization goes beyond meeting your compliance needs. We can help you discover opportunities to enhance your performance and achieve your strategic goals. Our insights and strategies are tailored to your specific situation and represent a return on your investment.
Based on our understanding of your requirements, we propose the following fees:
Attachment A
City of Los Banos
RFP for Professional Auditing Se1vices
IX. ATTACHMENT A
AUDIT WORK COST PROPOSAL FOR1v1
SERVICE 2024/25 2025/26 2026/27 2027/28 2028/29
Cirv Audit and Related Reports $59,500 $60,700 $61,900 $63,100 $64,400 GANN Limit Review Report $1,250 $1,250 $1,250 $1,250 $1,250 Siuele Audit and Related Reoo1ts $6,865 $7,000 $7,100 $7,200 $7,300 Abandoned Vehicle Abatement
$2,900 (A VA) Report $2,840 $3,000 $3,100 $3,200
GASB 68 - Pension Rep01ting $1,550 $1,550 $1,550 $1,500 $1,500 GASB 75 - OPEB Reportiue $1,550 $1,550 $1,550 $1,500 $1,500 GASB 103 - Implementation . $5,000 - - .
Total for FY (not to exceed) $73,555 $79,950 $76,350 $77,750 $79,250 *Proposed fees for single audit include up to 1 major program based on most recent single audit report. Additional major programs billed at $5,000 each.
©2025 CliftonlarsonAllen LLP I 2
103
Attachment B
City of Los Banos
RFP for Professional Auditing Se1vices
X. ATTACHMENT B
ESTTh.fATE OF COST
Name of Firm: CLA
Address:915 Highland Pointe Drive, Suite 300, Roseville, CA 95678 Contact Infonnation: Rich Gonzalez, Principal
Phone: 916-677-5760
Email: [email protected]
Auditors Standard Hourly Billing Rates
POSITION 2024/25 2025/26 2026/27 2027/28 2028/29
Prutuer $400 $410 $420 $430 $440
Manager $260 $270 $280 $290 $300
Senior Accountant $185 $190 $190 $190 $190
Staff Accountant $130 $130 $130 $130 $130
Cle1ical $110 $110 $110 $110 $110
Our fee quote is designed with an understanding that:
• The City personnel will provide documents and information requested in a timely fashion. • The operations of your organization do not change significantly and do not include any future acquisitions or significant changes in your business operations.
• There are not significant changes to the scope, including no significant changes in auditing, accounting, or reporting requirements.
The 5% technology and client support fee, which is included in the not to exceed fees listed above, supports our continuous investment in technology and innovation to enhance your experience and protect your data.
Fee increase
Our fees are based on professional standards and regulations currently in effect and barring any changes in the nature or requirements of the engagement, our annual fees will increase in accordance with the increases in our payroll and overhead costs. In addition, costs could increase due to substantial changes in your office locations, asset size and/or operational structure. If fee increases are expected outside of the ranges provided above, we would discuss with management prior to the completion of the work. ©2025 CliftonlarsonAllen LLP I 3
104
No surprises
Our clients .don't like fee surprises. N.either do we. If changes or complexities occur - or any "out-of-scope" work is required - we'll discuss a revised fee proposal with you first.
It's not our policy or practice to bill our clients every time we receive a phone call or email. We're invested in our relationships and strongly encourage intentional and frequent communication. Contact us year-round as changes or questions arise.
Our last word on fees: we're committed to serving you and creating a longstanding relationship. If fees are a deciding factor in your selection of a professional services firm, give us a call and let's discuss.
Transparent: Clear, authentic communication and market-based fees.
2. Manner of Payment
Terms of payment
Our invoices for these fees will be rendered in a manner consistent with our Statement of Work and are payable on presentation. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and will not be resumed until your account is paid in full. ©2025 CliftonlarsonAllen LLP I 4
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106
·LOsBanos
At th Crossn,c,ds of C<tlifornia
Agenda Staff Report
TO:
FROM:
DATE:
Mayor Amabile and City Council Members
Minerva Moreno, Finance Director /V""r
June 18, 2025
SUBJECT: Authorizing Amendments to the Fiscal Year 2024-2025 Budget TYPE OF REPORT: Consent Agenda
RECOMMENDATION:
That the City Council adopt the Resolution authorizing amendments to the Fiscal Year 2024-2025 budget for the following adjustments:
• Reduce appropriations in account 229-430-220-716 and increase appropriations in account 230-430-220-716 by $202,602.
• Reduce appropriations in account 245-421-100-750 and increase appropriations in account 101-421-290-750 by $184,366.
• Add appropriations for a transfer into account 281-000-499-000 (transfer-in) and account 100-498-000-000 (transfer-out) in the amount of $225,000. • Add appropriations for a transfer into account 296-000-499-000 (transfer-in) and account 100-498-000-000 (transfer-out) in the amount of $12,000.
BACKGROUND:
Each year, the City of Los Banos adopts an Annual Budget prior to the start of the fiscal year on July 1. The Finance Department actively monitors financial transactions, approved appropriations, and projected year-end fund bala_nces throughout the year.
As operational needs evolve, City departments may propose budget amendments for City Council consideration to maintain financial alignment. Pursuant to Resolution No. 6783, the City Council holds the authority to modify the budget through formal resolution.
DISCUSSION:
Pioneer Road Widening Project: The project is partially funded through reimbursements from Caltrans and the Merced County Association of Governments (MCAG). A ITEM 6C
107
portion of expenditures requires a local funding match, which varies based on reimbursement sources and rates. For Fiscal Year 2024-2025, the estimated local match obligation is $202,602, necessitating an increase in appropriations for account 230-430- 220-716 and a corresponding reduction in account 229-430-220-716.
Police Department Vehicle Purchases: The Fiscal Year 2024-2025 budget includes appropriations from Fund 245 for police vehicle acquisitions. As Fund 245 is designated for Development Impact Fees, only 59.58% of vehicle costs are eligible for expenditure from this source. To ensure proper fund allocation, Finance recommends reducing appropriations in account 245-421-100-750 and increasing appropriations in account 101-421-290-750 by $184,366.
Landscape and Lighting District 11: A projected deficit fund balance is anticipated in District 11 for Fiscal Year 2024-2025. While the City strives to maintain a positive operating balance solely through property tax revenues collected within the district, a General Fund subsidy may be required. Finance recommends a $225,000 transfer from the General Fund account 100-498-000-000 to District 11 281-000-499-000 to address the potential shortfall.
General Plan Update Grant Reconciliation: The Community Economic and Development Department received a grant from the California Department of Housing and Community Development (HCD) in support of the General Plan Update.
Expenditures were recorded across both the General Fund and Fund 296 (grant fund); however, in Fiscal Year 2021-2022, expenses charged to Fund 296 exceeded the grant award. To reconcile this deficit, Finance recommends a $12,000 transfer from the General Fund account 100-498-000-000 to 296-000-499-000.
FISCAL IMPACT:
The recommended budget amendments will result in the following adjustments:
• Reduce appropriations in account 229-430-220-716 by $202,602 • Increase appropriations in account 230-430-220-716 by $202,602 • Increase appropriations in account 101-421-290-750 by $184,366 • Decrease appropriations in account 245-421-100-750 by $184,366 • Increase appropriations in account 100-498-000-000 by $237,000 • Increase appropriations in account 281-000-499-000 by $225,000 • Increase appropriations in account 296-000-499-000 by $12,000 REVIEWED BY:
ATTACHMENTS:
• Resolution
108
RESOLUTION NO. --
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF LOS BANOS AUTHORIZING
AMENDMENTS TO THE FISCAL YEAR 2024-2025
BUDGET.
WHEREAS, the City of Los Banos adopts an annual budget to allocate financial resources in alignment with operational needs; and
WHEREAS, the Finance Department actively monitors financial transactions, appropriations, and projected fund balances to ensure fiscal accountability; and WHEREAS, adjustments to the Fiscal Year 2024-2025 budget are necessary to address funding allocations for ongoing projects and departmental needs; and WHEREAS, pursuant to Resolution No. 6783, the City Council has the authority to amend the budget through formal resolution;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LOS BANOS AS FOLLOWS:
Pioneer Road Widening Project: The City Council authorizes the reallocation of $202,602 from account 229-430-220-716 to account 230-430-220-716 to meet local match requirements for Caltrans and MCAG reimbursements.
Police Department Vehicle Purchases: The City Council approves an adjustment of $184,366, reducing appropriations in account 245-421-100-750 and increasing appropriations in account 101-421-290-750 to align expenditures with Development Impact Fee eligibility.
Landscape and Lighting District 11: The City Council authorizes a $225,000 transfer from the General Fund 100-498-000-000 to District 11 281-000-499-000 to offset a projected fund balance deficit.
General Plan Update Grant Reconciliation: The City Council approves a $12,000 transfer from the General Fund 100-498-000-000 to 296-000-499-000 to reconcile expenditures exceeding the awarded grant amount.
BE IT FURTHER RESOLVED that the Finance Director is authorized to make the necessary budgetary adjustments in accordance with this resolution.
The foregoing Resolution was introduced at a regular meeting of the City Council of the City of Los Banos held on the 18th day of June 2025, by Council Member __ _ 109
who moved its adoption, which motion was duly seconded by Council Member __ _ and the Resolution adopted by the following vote:
AYES:
NOES:
ABSENT:
APPROVED:
Michael Amabile, Mayor
ATTEST:
Lucille L. Mallonee, City Clerk
110
LOsBanos
\t ti, · 1ths1< cul o/ alif,, 111,
Agenda Staff Report
TO:
FROM:
DATE:
Mayor & City Council Members ~
Joe Heim, Parks and Recreation Directo'7f -
June 18, 2025
TYPE OF REPORT: Consent
SUBJECT: Lease Agreement between the City of Los Banos and Fernando Escobedo OBA Escobedo and Sons, for the Wastewater Treatment Facility Pasture Recommendation:
That the City Council adopt the Resolution authorizing the Mayor to execute a Lease Agreement with Fernando Escobedo OBA Escobedo and Sons for the Wastewater Treatment Facility Pasture for a period of five (5) years for the amount of $145,192.72.
Background:
The City of Los Banos Public Works Department operates and maintains the Los Banos Wastewater Treatment Facility located at 17963 West Henry Miller Road. The Wastewater Treatment Facility owns and maintains approximately 465 acres of irrigated and non-irrigated pasture. These pastures are designated as treated effluent disposal fields. The use of the pasture land is regulated by the Regional Water Quality Control Board and its occupancy is limited to beef cattle. The Wastewater Treatment Plant Operators typically work with the Lessee to rotate pasture use and remove cattle from the pastures that will be irrigated with treated effluent. This practice has worked well and is acceptable to the Regional Water Quality Control Board.
The following is detailed information regarding the leased pasture areas:
1. The northwest pasture, APN 082-020-038, of approximately 86 acres (gross) has no irrigation water supply. A cattle trough watering system is available to this pasture.
However, existing cattle troughs in the area have deteriorated and may be in need of replacement. The water supply is an existing eight-inch, three horsepower, and ITEM 6D
111
submersible pump well, with an existing 1,000 gallon pressure tank, and is located north of the northern pastures. The operation, repair, maintenance, and replacement of this supply well will be the responsibility of Lessee for the duration of the Lease Agreement.
2. The northeast pasture, APN 073-210-001, of approximately 142 acres (gross) is served by a permanent piped effluent irrigation system. A cattle trough watering system is available to this pasture. However, existing cattle troughs in the area have deteriorated and may be in need of replacement. The water supply is an existing eightinch, three horsepower, submersible pump well, with an existing 1,000 gallon pressure tank, and is located north of the northern pastures. The operation, repair, maintenance, and replacement of this supply well will be the responsibility of the Lessee for the duration of the Lease Agreement.
3. The eastern pasture, APN'S 073-220-005 and 073-220-006, is approximately 237 acres (gross). The only irrigation available to this pasture is excess treated effluent from adjacent City of Los Banos Wastewater Treatment Facility. Treated effluent may be provided to the Lessee at no charge, however, Lessee agrees and understands that the City is under no obligation to supply treated wastewater in quantities sufficient to all or any specified portion of Lessee's irrigation needs. There is an existing cattle trough watering system, supplied by a well, to serve the east pasture. The water troughs for the eastern pastures are in operable condition. The water supply well is shared with other areas of the Los Banos Wastewater Treatment Facility. Operation and maintenance of the supply well shall be by the City of Los Banos. However, the cattle trough water delivery system operation, repair, maintenance, and replacement shall be the responsibility of the Lessee.
Through June 30, 2025 Ferrara Ranches, LTD leased the pasture areas. The previous term for the pasture lease with Ferrara Ranches included a period of five (5) years for the amount of $43,575.00.
Discussion:
The City of Los Banos Public Works Department advertised for the project on April 16, 2025. Three bids were received on the bid opening date of May 1, 2025. Fernando Escobedo OBA Escobedo and Sons provided the highest responsible bid proposal to the City of Los Banos.
The following are the main points of the Lease Agreement:
1) The Agreement will be for five (5) years, commencing on July 1, 2025. 2) The lease rent will be $27,900.00 annually. A 2% per year cost-of-living adjustment shall be applied after the first full year of the lease and every year thereafter.
3) Maintenance of the leased property is to be maintained by the Lessee, as specified in the Lease Agreement.
112
The Public Works Department will administrate the terms of the Lease Agreement through the Wastewater Treatment Facility Supervisor.
Fiscal Impact:
The leasing of the Wastewater Treatment Facility Pastures will generate $145,192.72 for five (5) years. This represents an annual revenue of $27,900.00 with an annual cost-of-living escalation of 2% annually after the first full year.
Year 1: $27,900.00
Year 2: $28,458.00
Year 3: $29,027.16
Year 4: $29,607.70
Year 5: $30,199.86
Total: $145,192.72
By leasing the pastures, the Wastewater Treatment Facility will reduce expenditures for maintenance of the leased pasture area. Expenditure savings in pasture mowing, weed abatement, and fence repair are expected.
Reviewed by:
13. G~ry siz~lnterim City Manager
Attachments:
RFP Results
Resolution
Lease Agreement
M.4vh;.-r o, mance o· rrector
113
LOs Banos
,v Jj Cahfo, nia
REQUEST FOR PROPOSAL RESULTS
LEASE OF PASTURE LAND LOCATED
AT THE CITY OF LOS BANOS WASTEWATER TREATMENT PLANT
May 1. 2025 - 4:00 p.m.
1. Ferrara Ranches, Ltd.
2. Dos Palos Y Auction Yard
3. Escobedo & Sons
S(gned<_}~ Dated: May 1, 2025
Sara Blevins, CMC
Assistant City Clerk/HR Analyst
< \i~j-,N<; M Vf'N ,Q Je e De Melo
Administrative Coordinator
114
RESOLUTION NO. --
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF LOS BANOS AUTHORIZING ENTERING
INTO A LEASE AGREEMENT BETWEEN THE
CITY OF LOS BANOS AND FERNANDO
ESCOBEDO DBA ESCOBEDO AND SONS, FOR
THE PURPOSE OF LEASING PASTURE LAND
LOCATED AT THE CITY OF LOS BANOS
WASTEWATER TREATMENT FACILITY.
WHEREAS, on April 16 2025, the City of Los Banos solicited proposals for the Lease of Pasture Land Located at the City of Los Banos Wastewater Treatment Plant; and
WHERAS, on May 1 2025 the City of Los Banos opened proposals for the Lease of Pasture Land Located at the City of Los Banos Wastewater Treatment Plant and identified that Fernando Escobedo OBA Escobedo and Sons as the lowest responsive and responsible bidder; and
WHEREAS, the proposed contract has been reviewed by the City Attorney and approved as to form; and
WHEREAS, the Public Works Department requests the City Council authorize the City Manager to execute the contract with Fernando Escobedo OBA Escobedo and Sons;and
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Los Banos does hereby authorize the City Manager to execute the Lease Agreement between the City of Los Banos and Fernando Escobedo OBA Escobedo and Sons.
The foregoing Resolution was introduced at a regular meeting of the City Council of the City of Los Banos held on the 18th day of June 2025, by Council Member __ _ who moved its adoption, which motion was duly seconded by Council Member __ _ and the Resolution adopted by the following vote:
1 115
AYES:
NOES:
ABSENT:
APPROVED:
Michael S. Amabile, Mayor
ATTEST:
Lucille L. Mallonee, City Clerk
2 116
Recording Requested By:
City of Los Banos
And When Recorded Mail to:
Lucille Mallonee, City Clerk
City of Los Banos
520 J Street
Los Banos, CA 93635
Exempt from Recording Fees
Pursuant to Gov't Cd 6103
APN: 082-020-038; 073·210-001 a
ortion; 073-220-005; 073-220-006
Space above this line for Recorder's use.
LEASE AGREEMENT BETWEEN
THE CITY OF LOS BANOS AND
FERNANDO ESCOBEDO DBA ESCOBEDO AND SONS
THIS AGREEMENT ("Lease" or "Lease Agreement") is entered into on June 18. 2025 by and between the CITY OF LOS BANOS, a California municipal corporation, ( "Lessor") and Fernando Escobedo dba Escobedo and Sons ("Lessee").
RECITALS
WHEREAS, the City of Los Banos Public Works Department operates and maintains the Los Banos Wastewater Treatment Facility located at 17963 West Henry Miller Road; WHEREAS, the Wastewater Treatment Facility owns and maintains approximately 465 acres (gross) of irrigated and non-irrigated pasture;
WHEREAS, These pastures are designated as treated effluent disposal fields. The use of the pasture land is regulated by the Regional Water Quality Control Board and its occupancy is limited to beef cattle; and
WHEREAS, the Wastewater Treatment Plant Operators typically work with the Lessee to rotate pasture use and remove cattle from the pastures that will be irrigated with treated effluent. This practice has worked well and is acceptable to the Regional Water Quality Control Board.
NOW THEREFORE, Lessor for and in consideration of the rent to be paid by Lessee and of the covenants and provisions to be kept and performed by Lessee under this Lease, hereby leases to Lessee, and Lessee agrees to lease from Lessor, the real property in the County of Merced, State of California, ("the Premises") more particularly described in Exhibits A-1, A-2 117
and A-3, attached hereto and incorporated herein by this reference on the following terms and conditions:
ARTICLE 1. TERM OF LEASE
Section 1.01. Term. The term of this Lease shall be for a period of five (5) years, commencing on July 1, 2025, and terminating at midnight on June 30, 2030, unless terminated earlier pursuant to the provisions of this Lease.
Section 1.02. Holding Over. Any holding over after the expiration of the term of this Lease with the consent of the Lessor expressed or implied shall not extend the term of this Lease or renew the same, regardless of the period of holding over. Any such holding over shall constitute a tenancy from month to month upon each and every term, condition and covenant of this Lease insofar as the same may be applicable.
ARTICLE 2. RENT
Section 2.01. Rent. Commencing July 1, 2025, Lessee agrees to pay to Lessor the sum of Twenty Seven Thousand Nine Hundred Dollars ($27,900.00) per year, payable½ on or before July 1st and ½ on or before January 1st of each year of the term of this Lease Agreement.
In addition, a cost-of-living adjustment of 2% per year shall be applied after the first full year of the least and every year thereafter.
In the event rent is not paid within five (5) days after due date, Lessee agrees to pay a late charge of $500.00, plus interest at the rate of 10% per annum on the delinquent amount. Lessee further agrees to pay $50.00 for each dishonored bank check. The late charge period is not a grace period, and Lessor is entitled to make written demand for any rent if not paid when due.
ARTICLE 3. USE OF PREMISES
Section 3.01. Permitted Use. Subject to the terms and conditions of this Lease and the Water Discharge Requirements Order R5-2021-0026 of the California Regional Water Quality Control Board Central Valley Region, Lessee shall use the Premises solely for the purpose of grazing of non-milking beef cattle and for no other purpose without the prior written consent of Lessor. A copy of Water Discharge Requirements Order R5-2021-0026 of the California Regional Water Quality Control Board Central Valley Region is on file with Lessor and shall be made available to Lessee upon request.
Section 3.02. Approvals and Licensing. If any license, permit, or other governmental authorization is required for the services and/or activities provided by Lessee in connection with the use or occupancy of the Premises or any portion of the Premises, Lessee shall procure and maintain said approvals and licenses throughout the term of this Lease. Failure to procure and maintain said approvals and licenses throughout the term of this Lease shall be deemed a 2 118
material breach of the Lease. Lessee shall notify Lessor immediately upon suspension or revocation of any license, permit, or other governmental authorization.
Section 3.03. Compliance with Laws. Lessee shall, at Lessee's own cost and expense, comply with all statutes, ordinances, regulations, orders, and requirements of all governmental entities, both federal and state and county or municipal relating to any use and occupancy of the Premises, whether those statutes, ordinances, regulations, and requirements are now in force or are subsequently enacted. The violation of any such statute, ordinance, regulation, or requirement shall constitute grounds for termination of this Lease by Lessor.
Section 3.04. Prohibited Uses. Lessee shall not use or permit the Premises or any portion of the Premises to be improved, developed, used, or occupied in any manner or for any purpose that is in any way in violation of any valid law, ordinance, order, or regulation of any federal, state, county, or local governmental agency, body, or entity. Furthermore, Lessee shall not maintain, commit, or permit the maintenance or commission of any nuisance as now or hereafter defined by any statutory or decisional law applicable to the Premises or any part of the Premises.
Section 3.05. Right of Entry and Access to Premises. Lessor and its employees, agents or representative shall have the right, during reasonable times, to enter upon the leased premises, to inspect the same, the improvements therein, appurtenances thereto, and all equipment located thereon. Lessor shall also have the right to enter the leased premises to exercise, protect or defend any of the rights reserved to the Lessor hereunder. Lessee shall supply Lessor and its agents or representatives with keys or other instruments necessary to affect entry only to the leased premises.
Section 3.06. Farming Practices. Lessee shall carry on all of the activities specified under Section 3.01 in accordance with good husbandry and the best practices of the farming community in which the leased premises are situated. Lessee agrees to till, cultivate, and irrigate said premises in a good and proper manner, in accordance with approved practices, using only such sprays and chemicals as will not endanger life or property, and to keep such improvements as may be in existence on said premises in good repair and condition, and to protect all of said premises from noxious grasses, weeds, plants, and from animal and insect pests. (a) Cattle Management. Lessee shall use cattle management practices that are, to the maximum extent possible, economically and ecologically sustainable and shall enhance the most beneficial use of the Premises, and that pasturing shall be done in a good and proper manner.
Pasture grazing schedules shall provide for the rotation of cattle among the various individual fields such that all fields are afforded adequate rest and recovery periods between grazing periods. Cattle shall be kept off of irrigated pastures during and for a sufficient period of time after application of water so as to prevent damage to pasture grasses and the over-compaction of soils. The total number of cattle to be maintained on the Premises shall not exceed the number sustainable in accordance with the above requirements. If, in the sole opinion of the City Public Works Director, there are too many animals on the Premises, in whole or in any part thereof, the City Public Works Director has the authority to require a reduction in the number of animals, and the Lessee must comply within seventy-two (72) hours after notice thereof. 3 119
(b) Livestock Health. Lessee shall undertake every reasonable effort to keep all of animals situated on the Premises free of any diseases. Diseased animals, which endanger the health of other animals, shall be quarantined under the supervision of a veterinarian, or removed from the Premises. Lessee shall remove all dead animals located on the Premises within twentyfour (24) hours following the discovery of their death, or twenty-four (24) hours following notification by the City Public Works Director or his designee, whichever is sooner.
If Lessee fails to take any required action or conduct any operation in accordance with the best course of husbandry practiced in the farming community surrounding the leased premises, Lessor may, after giving Lessee 15 days' written notice of the failure in the manner prescribed in Section 9.03 of this Lease, enter the leased premises and take any reasonable action Lessor may deem necessary to protect Lessor's interest in this Lease and the leased premises.
Lessee agrees to reimburse Lessor on demand for the cost of any reasonable actions taken by Lessor in accordance with the provisions of this paragraph.
Section 3.07. Chemical Storage and Use. Lessee shall not apply to, use upon, possess or store upon the Premises subject to this Lease, any substance or chemical as designated from time to time by the United States or State of California or any office or agency thereof, as causing cancer or reproductive toxicity, as determined in accordance with the Safe Drinking Water and Toxic Enforcement Act of 1986 ( commonly known as Proposition 65) or any other law or regulation. Lessee further agrees and acknowledges that all herbicides and pesticide storage and applications must meet the restrictions and permits required by the County Agricultural Commissioner in the State of California and all other governmental regulations. Only chemicals designated and approved for use on the land associated with this Lease may be stored on the Premises herein leased. Lessee agrees to control and dispose of containers according to legal requirements, and hold Lessor harmless for the use, storage, or disposal of any agricultural chemicals. Lessee agrees not to apply pesticides, insecticides, fungicides, herbicides, or other chemical treatments that will have a residual effect beyond the term of this Lease except with the prior written consent of Lessor.
ARTICLE 4. RECLAIMED WASTEWATER IRRIGATION
Section 4.01. Waste Water Disposal. The intent of this Lease Agreement is to provide the City of Los Banos with a means of disposing of treated wastewater through land disposal in a manner which meets the requirements of the California Regional Water Quality Control Board, Central Valley Region, and the State Department of Health, and is responsive to seasonal variations in wastewater flow, rainfall, evaporation, and other pertinent environmental factors.
The intent is also to provide Lessee with a supplemental source of irrigation water.
Section 4.02. Quantity of Wastewater. Lessee agrees to accept and use for irrigation and land disposal, treated wastewater from the adjoining City of Los Banos Wastewater Treatment Plant. Determination of what quantities of treated wastewater and the times at which such treated wastewater is to be delivered to the Premises shall be entirely within the discretion of Lessor. It is understood by the Lessee that the quantity of treated wastewater that will be delivered to the Premises is highly variable, and cannot be predicted with precision. The Lessee 4 120
further understands that treated effluent shall be delivered at the times, in the amounts, and at the locations required by the Lessor.
Lessee agrees and understands that Lessor is under no obligation to supply treated wastewater in quantities sufficient to meet all, or any specified portion of Lessee's irrigation needs.
Section 4.03. Use of Wastewater. It is understood and agreed by Lessee that Lessee shall comply with all present and future laws, ordinances, rules, and regulations promulgated by any government authority of competent jurisdiction regulating the use of wastewater on irrigated lands.
Section 4.04. Wastewater Discharge Requirements. Lessee agrees to and shall use the Premises in conformance with the existing Water Discharge Requirements Order RS-2021-0026 of the California Regional Water Quality Control Board Central Valley Region and any future Waste Discharge Requirements as prescribed by the California Regional Water Quality Control Board, Central Valley Region.
Section 4.05. Runoff Control. Lessee agrees to control the irrigation of the Premises with treated wastewater from the City of Los Banos Wastewater Treatment Plant in such a manner that it will not allow the discharge of any runoff to the Mud Slough or adjacent public or private properties, and to meet all regulations imposed by all governmental authorities having competent jurisdiction, including, but not limited to, the California Regional Water Quality Control Board, Central Valley Region.
Section 4.06. Quality of Wastewater. Lessor agrees that the wastewater delivered to Lessee shall, as to quality and composition, and taking into account the agricultural use to which the wastewater will be put, be treated to meet all Wastewater Discharge Standards as prescribed for the City of Los Banos Wastewater Treatment Facility by the California Regional Water Quality Control Board, Central Valley Region, and the quality and composition standards and requirements of all other governing agencies, boards, or commissions with jurisdiction, and that the use of the wastewater may be subject to the review and approval of the State Department of Health, and the Merced County Department of Health.
Section 4.07. Management Plan. The parties shall meet on an annual basis to develop and implement a Management Plan for the operation, use, and flow control of wastewater delivery from the Treatment Plant to the Premises. Said Management Plan shall set forth Lessee's responsibilities regarding irrigation management of wastewater deliveries, soil management, use of the wastewater, use of other water sources, and operation of the Premises in compliance with Water Discharge Requirements Order RS-2021-0026 of the California Regional Water Quality Control Board Central Valley Region.
Section 4.08. Availability of Lessee. Because of the type of operation of the City of Los Banos Wastewater Treatment Plant, it is imperative that Lessee or a representative be readily available in case plant personnel must change any plant operation that affects Lessee. Lessee shall, at all times, retain in the local area a qualified, competent, and experienced representative 5 121
to supervise operations and be authorized to represent and act for Lessee in matters pertaining to the day-to-day conduct of Lessee's operations. During any temporary periods of absence by said representative, an alternate representative of Lessee with like authority must be present.
Lessee shall, at all times, keep the City Public Works Director or his authorized representative advised in writing as to who the Lessee's authorized representative is and the means whereby immediate communication can be established with that representative on a twenty-four (24) hour basis.
ARTICLE 5. OPERATING COSTS
Section 5.01. Operating Costs. Lessee shall pay all costs in connection with Lessee's operations on the leased premises, including but not limited to costs of preparing the leased premises for production, costs of tools and labor, electricity, water charges, and other utilities.
Lessor shall pay for the electricity and diesel costs for the four ( 4) booster pumps referred to in Section 6.02.
Section 5.02. Taxes and Assessments. Lessee shall pay, before delinquency, all personal property taxes or assessments levied on Lessee's personal property situated in or about the leased premises during the term of this Lease. On demand, Lessee shall provide to Lessor satisfactory evidence of payment of taxes. Lessor shall be responsible for the payment of real property taxes or assessments levied on the leased premises and Grassland Water District taxes, assessments, and standby charges.
ARTICLE 6. MAINTENANCE ALTERATIONS AND REPAIRS
Section 6.01 Lessee Maintenance and Repairs. Except as set forth in Section 6.02 herein, Lessee shall, at Lessee's sole cost and expense, keep and maintain the premises in good condition and repair including but not limited to the barns, fences, gates, miscellaneous outbuildings, cattle water distribution system piping and watering troughs, irrigation water pumps and wells, and every part thereof in good working order, condition, and repair. (a) Prior to Lessee moving any cattle onto the premises, Lessee shall at Lessee's sole cost and expense, repair and/or replace as necessary, all fences and gates, so that the cattle are adequately secured on the premises, to the satisfaction of Lessor. (b) Lessee shall also, at Lessee's sole cost and expense, keep and maintain the irrigation system on the downstream side of the twenty-one (21) inch PVC pipeline, and thirty (30) inch cement mortar lined and coated steel pipe irrigation supply and pond connection pipelines. The parties shall cooperate in any major repairs to the foregoing pipelines. (c) Lessee shall also, at Lessee's sole cost and expense, keep and maintain the irrigation drainage system upstream of the one (1) tailwater return pump maintained by Lessor and referred to in Section 6.02.
(d) Lessee shall also, at Lessee's sole cost and expense, keep premises clean of all 6 122
noxious grasses, weeds, and plants, and protect said premises from animal and inspect pests.
Section 6.02. Lessor Maintenance and Repairs. Lessor shall, at Lessor's sole cost and expense, keep and maintain the twenty-one (21) inch, and thirty (30) inch cement mortar lined and coated steel pipe irrigation supply and pond connect pipelines, four ( 4) booster pumps (numbers P301, P302, P303, and P401) used to lift water out of the 's existing wastewater ponds in good condition, and repair.
Section 6.03. Waste. Lessee shall not maintain or commit, nor suffer to be maintained or committed, any nuisance or waste in or about said leased Premises, nor do or permit anything to be done in or about said Premises, nor keep anything therein which will in any way conflict with any law, ordinance, rule, or regulation affecting the occupancy and use of said Premises, which have been or may hereafter be, enacted or promulgated by any public authority.
Section 6.04. Alterations and Mechanics' Liens. Lessee shall not construct, any new improvements upon said leased premises without first obtaining the written consent of Lessor.
Lessee shall pay for all materials joined or affixed to said leased premises, and pay in full all persons that perform labor upon said premises at Lessee's instance and request. Lessee shall not permit or suffer any mechanic's or materialmen's liens of any kind or nature to be enforced against said leased premises for any work done, or materials furnished thereon, at Lessee's instance or request. Lessee agrees to indemnify and hold Lessor harmless against any and all such liens. Lessor shall have the right to pay any amount required to release any such lien or liens, or to defend any action brought thereon, and to pay any judgment entered therein. Lessee shall be liable to Lessor for all costs, damages and reasonable attorney's fees and any amounts expended in defending any proceedings, or in the payment of any of said liens or any judgment obtained therefor. Lessor may post and maintain upon the leased premises notice of nonresponsibility as provided by law.
Section 6.05. Inspection by Lessor. Lessee shall permit Lessor or Lessor's agents, representatives, or employees to enter the leased premises at all reasonable times to determine whether Lessee is complying with the terms of this Lease and for the purpose of doing other lawful acts that may be necessary to protect the Lessor's interest in the leased premises.
Section 6.06. Acceptance by Lessee. Lessee accepts the leased premises, as well as the improvements on the premises and facilities appurtenant to the premises, in their present AS IS condition. Lessee agrees with, and represents to Lessor, that the leased premises have been inspected by Lessee and that Lessee has been assured by means independent of Lessor or Lessor's agents of the truth of all facts material to this Lease and that the leased premises are being leased by Lessee as a result of Lessee's inspection and investigation and not as a result of any representations made by Lessor or Lessor's agents.
Section 6.07. No Warranty. Lessee expressly acknowledges that Lessor has made no warranty and no warranty shall be implied by reason of any term or provision of this Lease concerning the availability or sufficiency of water or any other utility for use upon the leased premises; nor has Lessor made any warranty concerning the sufficiency of wells, pumping plants, canals, pipelines or any other irrigation equipment for provision of water to the crops, any 7 123
dwellings or machinery upon the leased premises; nor has Lessor made any warranty concerning the sufficiency of any provisions for the control of flooding of the leased premises, nor has Lessor made any warranty concerning the sufficiency of adequacy of the land for the use or uses intended by Lessee.
ARTICLE 7. INDEMNITY AND INSURANCE
Section 7.01. Indemnification. Lessee shall defend, indemnify, and hold harmless Lessor, its principals, officers, employees, agents, and volunteers from and against any claims, losses, injuries, suits, or judgments and from any and all liability for any and all claims, losses, injuries, suits, or judgments filed or brought by any and all persons (including, without limitation, attorney's fees, disbursements and court costs) because of, arising, from or resulting from, or in connection with the conduct by Lessee of any program, activity or service in, on, or about the premises, or because of or arising from any negligent and or willful act or omission, its principals, officers, agents, employees, volunteers or subcontractors, or in any way connected with the Premises or with any improvements or personal property on the Premises, or some condition of the Premises or some building or improvement on the Premises.
Section 7 .02. Insurance. Lessee shall, at its own cost and expense, procure and maintain during the entire term of this lease public liability insurance and premises damage insurance insuring Lessor against loss or liability caused by or connected with Lessee's occupation and use of the Premises under this lease in amounts not less than:
(a) General Liability. Lessee shall maintain general liability insurance with coverage at least as broad as Insurance Services Office form CG 00 01, in an amount not less than one million dollars ($1,000,000) per occurrence, two million dollars ($2,000,000) general aggregate, for bodily injury, personal injury, and property damage, including without limitation, blanket contractual liability. Lessee, general liability policies shall be primary and shall not seek contribution from the Lessor's coverage, and be endorsed using Insurance Services Office form CG 20 10 to provide that Lessor and its officers, officials, employees, and agents shall be additional insureds under such policies.
(b) Auto Liability. Lessee shall provide auto liability coverage for owned, non-owned, and hired autos using ISO Business Auto Coverage form CA 00 01, or the exact equivalent, with a limit of no less than one million dollars ($1,000,000) per accident. If Lessee owns no vehicles, this requirement may be met through a non-owned auto endorsement to the CGL policy. (c) Workers' Compensation. Lessee shall maintain Workers' Compensation Insurance (Statutory Limits) and Employer's Liability Insurance with limits of at least one million dollars ($1,000,000). Lessee shall submit to Lessor, along with the certificate of insurance, a Waiver of Subrogation endorsement in favor of Lessor, its officers, agents, employees, and volunteers.
The insurance required under this section shall be issued by a responsible insurance company or companies authorized to do business in California and shall be in a form reasonably satisfactory to Lessor. Lessee shall within ten (10) days of the date of this lease, deposit with Lessor a certificate showing that insurance to be in full force and effect. 8 124
Section 7.03. Cancellation Requirements. Each of the insurance policies shall be in a form reasonably satisfactory to Lessor and shall carry an endorsement that, before changing or canceling any policy, the issuing insurance company shall give Lessor at least thirty (30) days' prior written notice. Duplicate originals or certificates of all such insurance policies shall be delivered to Lessor.
ARTICLE 8. DEFAULT, ASSIGNMENT,
AND TERMINATION
Section 8.01 Assignment and Subletting. Lessee shall not assign, encumber, convey, or otherwise hypothecate this Lease, in whole or any part thereof, whether through direct assignment, merger, sale of stock or business assets, or otherwise, without first obtaining the written consent of the Lessor. Lessor agrees that such approval will not be unreasonably withheld or unreasonably exercised. Any such assignment, encumbrance, conveyance, hypothecation, occupation, or use by any other person or entity without such written consent shall be void, and shall, at the option of the Lessor, be grounds for termination of this Lease Agreement.
Following approval by the Lessor as set forth above, Lessee shall be permitted to sublet the Premises to a responsible person, or corporation; however, no such subletting or use by another person, firm, or corporation shall in any way release the Lessee from the obligations, conditions, and terms of this Lease. Lessee shall furnish in writing to the Lessor the names of any subtenant, and any sublease entered into by Lessee shall incorporate the terms, provisions, and conditions of this Lease.
Section 8.02. Remedies on Default. Should Lessee fail to pay any part of the rents herein specified, at the times or in the manner herein provided, or fail to comply with or perform any other of the terms and provisions of this Lease on the part of the Lessee to be performed or complied with, then, and in that event, Lessor may exercise any and all remedies provided by law or equity by reason of such default, including the right, at Lessor's option, of terminating this Lease. In any of such events, Lessor shall be entitled to the immediate possession of said Premises without notice to Lessee and exclude Lessee and all persons and property therefrom, and by process of law or otherwise, take and resume possession of said premises.
Each and all of Lessor's remedies shall be construed as cumulative and no one of them as exclusive of the other, or as exclusive of any remedy provided by law or equity.
Section 8.03. Waiver. Failure of Lessor to insist upon performance of any of the terms or conditions of this Lease in any one or more instances shall in no event be construed as a waiver or a relinquishment of its right to future performance thereof, and Lessee's obligations to such future performance shall continue in full force and effect. The receipt by Lessor of rent, with the knowledge of the breach of any agreement or condition hereof, shall not be determined to be a waiver of any such breach.
Section 8.04. Bankruptcy. Receivership and Insolvency. If Lessee should make a 9 125
general assignment for the benefit of creditors, or file a voluntary petition in bankruptcy, or be adjudicated bankrupt or insolvent, or permit a receiver to be appointed to take possession of a substantial portion of its assets or of this leasehold, and such bankruptcy, insolvency, or receivership proceedings shall not be dismissed within ninety (90) days, then Lessor may, without notice or demand, terminate this Lease and forthwith reenter and repossess the properties, and remove all persons therefrom, and under no circumstances shall this Lease be assignable or transferable by operation of law.
Section 8.05. Eminent Domain. If the whole or any portion of the premises hereby leased shall be taken by any public authority under the power of eminent domain, whether by negotiation or otherwise, then the term of this Lease shall cease as of the date possession is taken by such authority as to that portion taken', and the rental thereafter due or payable shall be reduced for the portion taken at the rental rate per acre then in effect. All damages awarded for such taking under the power of eminent domain, whether in whole or in part of the Lease premises, shall be the property of the Lessor. Provided, however, that Lessor shall not be entitled to any award made to Lessee for loss of business, business leasehold improvements, and crops.
Section 8.06. Surrender of Premises. Lessee shall, at the termination of the term hereby created, or upon earlier termination hereof for any reason, or upon the extension of the term herein set forth, quit and surrender said premises in good order, condition, and repair, reasonable wear and tear and acts of God or fire from natural causes excepted.
ARTICLE 9. MISCELLANEOUS
Section 9.01. Discrimination Prohibited. Neither Lessee nor any officer, employee, or agent of Lessee shall discriminate in the employment of persons providing services on the premises in any facility the use of which is authorized by this Agreement on account of race, color, national origin, ancestry, religion, sex, physical handicap, or medical condition, in violation of any federal or state law.
Section 9.02. Attorney's Fees. In each suit brought for the recovery of any rent due hereunder, or for the recovery of the possession of said leased premises, or for the breach, or to restrain the breach of any of the terms, conditions, or covenants of this Lease, the prevailing party shall be entitled to a reasonable sum as and for attorney's fees therein, the amount of which shall be determined by the court in such suit and added to and become a part of the judgment therein.
Section 9.03. Notices. Except as otherwise expressly provided by law, any and all notices or other communications required or permitted by this Lease or by law to be served on or given to either party to this Lease by the other party to this Lease shall be in writing and shall be deemed duly served and given when personally delivered to the party to whom they are directed, or in lieu of personal service, when deposited in the United States mail, first-class postage prepaid, addressed to:
126
Lessor
City of Los Banos
520 J Street
Los Banos, CA 93635
Lessee
Fernando Escobedo dba Escobedo and Sons
8902 Blossom A venue
Dos Palos, CA 93620
Either party, Lessor or Lessee, may change its address for the purpose of this section by giving written notice of that change to the other party in the manner provided in this section.
Section 9.04. Binding on Heirs. This Lease shall include and inure to and bind the heirs, executors, administrators, successors, and assigns of the respective parties hereto, but nothing contained in this paragraph shall be construed to modify or impair in any manner any of the provisions and restrictions of this Lease relating to the assignment of this Lease, or of any interest therein, or to the subletting of said leased premises or any part thereof.
Section 9.05. Severability. The clauses, terms, conditions, and requirements set forth in this Lease Agreement are severable. Should any one of these be struck down as invalid by a court of law, any and all remaining clauses not so struck down remains in full force and effect.
Section 9.06. Sole and Only Agreement. This written agreement constitutes the entire contract between the Lessee and Lessor, and no representation or agreement, unless expressed herein, shall be binding upon the Lessor or Lessee. For any amendment of this Lease Agreement to be effective to change or modify this Lease Agreement, in whole or in part, said amendment shall be in writing and duly signed by both parties.
Section 9.07. Relationship of Parties. It is understood and agreed that the relationship between the parties is that of landlord and tenant, and not as party or agent of the Lessor. Lessee, or its subtenant, shall carry Worker's Compensation Insurance and shall observe all laws and regulations applicable to employers.
Section 9.08. OiL Gas, and Mineral Rights. All rights in any and all minerals, oil, gas, and other hydrocarbons located on or under the leased premises are reserved to Lessor and are particularly excepted from the property covered by the terms of this Lease.
Section 9.09. Hunting and Fishing. Lessor and Lessee agree that neither the Lessor nor Lessee shall permit hunting, fishing, or public access to any part of the Premises.
Section 9 .10. Counterparts. This Lease may be executed in two or more counterparts, each of which shall be deemed an original but all of which together shall constitute one and the same instrument.
11 127
IN WITNESS THEREOF, this Agreement was executed by the parties thereto on the date set forth above.
LESSOR:
CITY OF LOS BANOS,
By: ___________ _
Michael S. Amabile, Mayor
ATTEST:
Lucille Mallonee, City Clerk
APPROVED AS TO FORM:
William A. Vaughn
City Attorney
LESSEE:
By: _ ____________ _
F emando Escobedo dba Escobedo and Sons
[SIGNATURES MUST BE NOTARIZED]
12 128
EXHIBIT A-1
[MAP]
13 129
WASTE DISCHARGE REQUIREMENTS ORDER RS-2021-0026
CITY OF LOS BANOS
LOS BANOS WASTEWATER TREATMENT FACILITY
MERCED COUNTY
ATTACHMENT 8-SITE PLAN
Drawing Reference: Google Earth 2020 1 inch = 1.000
(Approximate Scale)
B.1
130
EXHIBIT A-2
[GENERAL PROPERTY DESCRIPTION]
The northwest pasture, APN 082-020-038, of approximately 86 acres (gross) has no irrigation water supply. A cattle trough watering system is available to this pasture. However, existing cattle troughs in the area have deteriorated and may be in need of replacement. The water supply is an existing eight-inch, three horsepower, and submersible pump well, with an existing 1,000-gallon pressure tank, and is located north of the northern pastures. The operation, repair, maintenance, and replacement of this supply well will be the responsibility of Lessee for the duration of the Lease Agreement.
The northeast pasture, APN 073-210-001 a portion, of approximately 142 acres (gross) is served by a permanent piped effluent irrigation system. A cattle trough watering system is available to this pasture. However, existing cattle troughs in the area have deteriorated and may be in need of replacement. The water supply is an existing eight-inch, three horsepower, submersible pump well, with an existing 1,000-gallon pressure tank, and is located north of the northern pastures. The operation, repair, maintenance, and replacement of this supply well will be the responsibility of the Lessee for the duration of the Lease Agreement.
The eastern pasture, APN'S 073-220-005 and 073-220-006, is approximately 237 acres (gross). The only irrigation available to this pasture is excess treated effluent from adjacent City of Los Banos Wastewater Treatment Facility. Treated effluent may be provided to the Lessee at no charge, however, Lessee agrees and understands that the City is under no obligation to supply treated wastewater in quantities sufficient to all or any specified portion of Lessee's irrigation needs. There is an existing cattle trough watering system, supplied by a well, to serve the east pasture. The water troughs for the eastern pastures are in operable condition. The water supply well is shared with other areas of the Los Banos Wastewater Treatment Facility. Operation and maintenance of the supply well shall be by the City of Los Banos. However, the cattle trough water delivery system operation, repair, maintenance, and replacement shall be the responsibility of the Lessee.
14 131
EXHIBIT A-3
[IMPROVEMENTS]
• Wood ham, approximately 1,000 square feet, northwest comer APN 073-210-001. • Metal hay ham, approximately 360 square feet, northwest comer APN 073-210-001. • Wooden corrals, northwest comer of APN 073-210-001 .
•
• Metal corrals, southwest comer of APN 073-220-005 .
•
• Eight-inch diameter domestic well with three horsepower submersible pump and 1,000 gallon pressure tank, serving cattle water system for APN 073-220-005 and APN 073-220-006, northwest comer of APN 073-210-001.
• Permanent irrigation distribution system, piped, serving all parcels except APN 082- 020-038.
• Permanent tail water collection systems serving all parcels except APN 082-020-038. 15 132
16 133
THIS PAGE IS INTENTIONALLY LEFT BLANK
134
TO:
FROM:
DATE:
LOsBanos
L dr d of lifi nia
Agenda Staff Report
Mayor & City Council Members
Joe Heim, Parks and Recreation Direcr
June 18, 2025
TYPE OF REPORT: Consent Item
SUBJECT: Accepting a Grant Deed for a variable-width Water Line Easement Dedication of approximately 9,064 square feet on site at the Los Banos Unified School District Early Education Center and authorizing the Interim City Manager to execute all required documents for this dedication.
Recommendation:
That the City Council adopts the Resolution accepting a Grant Deed for a variable-width Water Line Easement Dedication of approximately 9,064 square feet on site at the Los Banos Unified School District Early Education Center. The land involved is more specifically, a portion of Assessor Parcel Number 428-030-022. The resolution authorizes the Interim City Manager to execute all required documents for this dedication.
Background:
In July 2024, the Los Banos Unified Schoold District submitted Improvement Plans for the Early Education Center located at the Southwest corner of East B Street and Place Road to the Los Banos Public Works Department. Based the proposed location of a looped water line for the projects fire suppression system the former Public Works Director/City Engineer, Charles Bergson, requested the Los Banos Unified Schoool District provide a Water Line Easement Dedication for the variable-width water line of approximately 9,064 square feet. In May 2025, the Los Banos Unified School District provided the Public Works Department with documents pertaining to a Grant Deed for Los Banos City Council to accept. The Grant Deed includes a Legal Description accompanied by a Plat Map for the Water Line Easement Dedication.
ITEM 6E
135
Discussion:
A Grant Deed is being requested by the City of Los Banos, based on the location of a loop system water line for the Early Education Centers fire suppression system. The City of Los Banos is requiring a Water Line Easement Dedication for a variable-width water line of approximately 9,064 square feet on site at the Los Banos Unified School District Early Education Center. The land involved is bounded by East B Street to the north, Los Banos Jr. Hight to the south, Racquet Club Estates to the west and Place Road to the east, more specifically, a portion of Assessor Parcel Number 430-170-014. The resolution authorizes the Interim City Manager to execute all required documents for this dedication.
Fiscal Impact:
None
Reviewed by:
Attachments:
Resolution
Grant Deed Transfer (Copy)
Legal Description - Exhibit A
Plat Map - Exhibit B
Preliminary Change of Ownership
Transfer Tax Affidavit
Site Map
Min'erva t?loreno, Finance Director
136
RESOLUTION NO. --
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF LOS BANOS ACCEPTING GRANT DEED
FOR A VARIABLE-WIDTH WATER LINE
EASEMENT DEDICATION OF APPROXIMATELY
9,064 SQUARE FEET ON SITE AT THE LOS
BANOS UNIFIED SCHOOL DISTRICT EARLY
EDUCATION CENTER AND AUTHORIZING THE
INTERIM CITY MANAGER TO EXECUTE ALL
REQUIRED DOCUMENTS FOR THIS
DEDICATION.
WHEREAS, the City of Los Banos Public Works Department requests acceptance of a Grant Deed of a Water Line Easement Dedication for the variable-width water line of approximately 9,064 square feet provided by the Los Banos Unified Schoool District Early Education Center located at the southwest corner of East B Street and Place Road.
WHEREAS, based on the location of a loop system water line for the Early Education Centers fire suppression system said dedication is required by the City of Los Banos from the Los Banos Unified School District.
WHEREAS, the City of Los Banos accepts the Grant Deed dedication, more specifically identified as a portion of Assessor Parcel Number 428-030-022, by Los Banos Unified School District; and
WHEREAS, the Grant Deed, as presented, has been reviewed and deemed acceptable by the former Public Works Director, Charles Bergson; and WHEREAS, the City Council of the City of Los Banos authorizes the Interim City Manager to execute documents associated with acceptance of the Grant Deed; and NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Los Banos that it does hereby accept the Grant Deed for a variable-width Water Line Easement Dedication of approximately 9,064 square feet on site at the Los Banos Unified School District Early Education Center at the southwest corner of East B Street and Place Road as described in Exhibit "A", shown in Exhibit "B" and authorizes the Interim City Manager to execute associated documents.
The foregoing Resolution was introduced at a regular meeting of the City Council of the City of Los Banos held on the 18th day of June, 2025, by Council Member _ _ _ who moved its adoption, which motion was duly seconded by Council Member __ _ and the Resolution adopted by the following vote:
AYES:
NOES:
ABSENT: APPROVED:
Michael S. Amabile, Mayor
ATTEST:
Lucille L. Mallonee, City Clerk
137
Recording Requested By:
City Clerk
City of Los Banos
When Recorded Mail Document
and Tax Statement To:
City Clerk
City of Los Banos
520 J Street
Los Banos, CA 93635
APN: 428-030-022
GRANT DEED
For Public Utility Easement Purposes
The undersigned grantor(s) declare(s)
Documentary Transfer Tax is $ 0 City Transfer Tax is $ 0 EXEMPT (R& T Code) Section 11922 "The conveyance is to a governmental entity or political subdivision"
) computed on full value of property conveyed, or
[ ) computed on full value less value of liens or encumbrances remaining at the time of sale, [ X ] City of Los Banos
Recording Fee Exempt GC 27383
FOR VALUABLE CONSIDERATION, the receipt and adequacy of which are acknowledged, Los Banos Unified School District, a Corporation,
Hereby GRANTS to the City of Los Banos, a Municipal Corporation, The following real property in the City of Los Banos, County of Merced, State of California, described on Exhibit "A" and illustrated on Exhibit "B" each of which are attached hereto and made a part hereof.
Dated: June 11, 2025 Los Banos Unified School District
By: D~ M ~ ~ ?:
Dr. Mark Marshall, Superintendent
By: ___ C_-i __ .. -F--'--'-'--L( __ Q_;,- _ ______ _
Dr. Sy er Lee, Assistant Superintendent of
Administrative Services
138
CALIFORNIA ACKNOWLEDGMENT CIVIL CODE § 1189
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.
State of California \ }
County of ~.Q
On thi,\\\IM'd-e;;- befo,eme. ~ -~ ~-d.., l U>-u. n ~·-C, Date He,e Jnse~ e ;/ine t,,t;;;l ,~
personally appeared ~~ho..< ) Pf t ~ .. - -----~-= __ Name(s) of Signer(s) who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) ls/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies). and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. , ............ , a V£110PIICA PAlmOA
_ Notiry Public • C.llfoml1 I I Merced Coonty
Commission I 2l790M -
I O O O :!Y r:::mm. Ellptl'II Oct 19, 20! t
Place Notary Seal and/or Stamp Above
I certify under PENAL TY OF PERJURY under the
laws of the State of California that the foregoing
paragraph is true and correct.
WITNESS my hand and official seal.
Signature
OPTIONAL
Signature o 'otary Public
~
Completing this information can deter alteration of the document or fraudulent reattachment of this form to an unintended document.
Description of Attached Document ""- .... \
Title or Type of Document: G, ~ ~ . -~--- Document Date: ~~ U.11.u½, f..f5'.~ ~~umberofPages: ___ _ Signer(s) Other Than Named Above: ______________________ _ Capacity(ies) Claimed by Slgner(s)
Signer's Name: ___________ _ Signer's Name: ___________ _ □ Corporate Officer - Title(s): ______ _ o Corporate Officer - Title(s): ______ _ D Partner - □ Limited a General o Partner - □ Limited □ General D Individual o Attorney in Fact □ Individual □ Attorney in Fact □ Trustee o Guardian or Conservator □ Trustee □ Guardian or Conservator o Other: D Other:
Signer is Representing: _________ _ Signer is Representing: _________ _ BBBB!llB
• ,2019 National Notary Association
139
EXHIBIT "A"
VARIABLE-WIDTH WATER LINE EASEMENT
LEGAL DESCRIPTION
Lying in a portion of that certain property described in Grant Deed to Los Banos Unified School District (LBUSD) recorded as Document Number 2015-024987, Merced County Records and lying in a portion of the West Half of Section 13, Township 10 South, Range 10 East, Mount Diablo Meridian, City of Los Banos, County of Merced, State of California, being more particularly described as follows:
COMMENCING at a point on the West line of said LBUSD property, said point being the Southeast corner of 60.00-foot wide Greenbriar Way as shown on the map entitled "Racquet Club Park Unit No. 3", recorded on July 25, 1979, in Volume 25 of Official Plats at Page 51 through 53, Merced County Records; thence
Along the West line of said LBUSD property, being also the East right of way line of said Greenbriar Way, North 00°06'32" East 15.17 feet to the TRUE POINT OF BEGINNING of this description; thence Continuing along said West line of LBUSD property, being also said East right of way line, North 00°06'32" East 10.00 feet; thence
Leaving said West property line, being also said right of way line, South 88°58'38" East 18.52 feet; thence
South 66°28'38" East 9.78 feet; thence
South 88°58'38" East 17.58 feet; thence
South 01°01'22" West 13.12 feet; thence
South 46°01'22" West 36.06 feet; thence
South 01°01'22" West 69.99 feet; thence
South 43°58'38" East 26.08 feet; thence
South 88°58'38" East 692.27 feet to a point which is 32.00 feet distant at right angles from the East line of said LBUSD property, said point being on the West line of Parcel A as described in the Easement Deed to City of Los Banos recorded on March 26, 2002 in Volume 4406 of Official Records, at
Along said West line of Parcel A, parallel with said East line of LBUSD property, South 00°28'01" West
10.00 feet; thence
Leaving said West line, North 88°58'38" West 7.96 feet; thence South 01°01'22" West 15.06 feet; thence
North 88°14'50" West 16.57 feet; thence
North 01°01'22" East 14.85 feet; thence
North 88°58'38" West 671.97 feet; thence
North 43°58'38" West 34.36 feet; thence
North 01 °01 '22" East 78.28 feet; thence
North 46°01'22" East 34.62 feet; thence
North 88°58'38" West 8.55 feet; thence
North 66°28'38" West 9.78 feet; thence
North 88°58'38" West 16.37 feet to the true point of beginning.
Containing 9,064 square feet, more or less.
This legal description as described is delineated on the accompanying "Plat to Accompany Legal Description" and made a part hereof for reference purposes. .••":',.,fi- Ntv';:. ·c:J> "< • ....
~u~~ ·••.l\'o g~ •• ••
Nicole Cannella, P.L.S. 9099
•2'l-2S
140
EXHIBIT "B"
---- - - --------- - - £AST 8 STREET - - ---
- ~TUNE LBUSO PROPERTY I
scHOOL 01sTRtCT : Q
OS UNIFIED 024-987 I ~ LOS BAN o.N. 2015- '-' I ll:: VARIABLE-WIDTH EAST LINE LBUSD PROPERTY- T 1 WATER LINE EASEMENT 32' - I - 9,064 SF 12' - 1-
~T UNE OF PARCEL A PER 4406-0R-99- I ~
r 10' , ... --... S88"58 '38•£ 692.27' .,, -, !"', ,q:
I N88"58'J8•W 671.97' L9' ~ \ -!\.I I J 0:
' 1_,, sEE DETAIL ,.s,. .... ___ ~r
I I
GREENBRIAR
~AY L2 r ,o· '°' Lt ___..-t---iiiiloloo-..--.,.J."' J L4 TRUE POINT OF BEGINNING-~---:~-...,...._
N00'06'32·E ✓ L197All}e~ · L .... 17..-
LINE TABLE
UNE
L2
15.17' "' r--- -------~ vo
POINT OF COMMENCEMENT_/ \E, 10•
LJ
L4
SE CORNER GREENBRIAR v L5
WAY PER 25-0P-51
DETAIL "A "
SCALE: 1"=30'
!~ JV~
B~ Gnmp1 Inc. • CML £NG/NEERING • SURVEYING • Pl.ANNING • 620 12th Street Modesto, C4 95354
(209) 524-3525 Phone (209) 524-3526 Fax
-10·
" ....
L6
L7
LB
L9
L10
L11
L12
L1J
L14
L15
L16
L17
L18
L19
PLAT TO ACCOMPANY
LEGAL DESCRIPTION
LYING IN A PORTION TH£
ltE"ST HALF OF SECTION 1.3,
TOWNSHIP 10 SOUTH, RANG£ 10 £AST,
MOUNT DIABLO MERIDIAN.
CITY OF LOS BANOS
MERCED COUNTY, STA TE OF CALIFORNIA
BEARING LENGTH
10.00·
18.52'
9.78'
17.58'
1J.12'
J6.06'
69.99'
26.08'
S00"28'0t •w 10.00'
7.96'
15.06'
16.57'
14.85'
J4.J6'
78.28'
J4.62'
8.55'
9.78'
16.37'
JOB NO: J10-918
SCALE: 1·=12s·
DR BY: NC
AL£: 2J-3366 easement.dwg
DATE: May 29, 2025
141
LOS BANOS UNIFIED SCHOOL DISTRICT 5/6/2025
WATER EASEMENT
Line Course: N 00°06'32" E
Line Course: s 88°58'38" E
Line Course: S 66°28'38" E
Line Course: S 88°58'38" E
Line Course: S 01°01'22" W
Line Course: S 46°01'22" W
Line Course: S 01°01'22" W
Line Course: S 43°58'38" E
Line Course: S 88°58'38" E
Line Course: s 00°28'01" W
Line Course: N 88°58'38" W
Line Course: S 01°01'22" W
Line Course: N 88°14'50" W
Line Course: N 01 ° 01'22" E
Line Course: N 88°58'38" W
Line Course: N 43°58'38" W
Line Course: N 01°01'22" E
Line Course: N 46°01'22" E
Line Course: N 88°58'38" W
Line Course: N 66°28'38" W
Line Cours~: N 88°58'38" W
Perimeter: 1,811.76
10.00'
18.52'
9.78'
17.58'
13, 12 I
36.06'
69.99'
26.08'
692.27'
10.00'
7.96'
15.06'
16.57'
14.85'
671.97'
34.36'
78.28'
34.62'
8.55'
9.78'
16.37'
AREA:
North: 1846709.6110 East
North: 1846719.6123 East
North: 1846719.2818 East
North: 1846715.3798 East
North: 1846715.0661 East
North: 1846701.9454 East
North: 1846676.9047 East
North: 1846606.9250 East
North: 1846588.1607 East
North: 1846575.8039 East
North: 1846565.8037 East
North: 1846565.9458 East
North: 1846550.8841 East
North: 1846551.3910 East
North: 1846566.2416 East
North: 1846578.2362 East
North: 1846602.9620 East
North: 1846681.2246 East
North: 1846705.2644 East
North: 1846705.4169 East
North: 1846709.3189 East
North: 1846709.6110 East
9,064 SF 0.208 ACRES
listed courses, radii, and deltas)
Course: S46°25'37"E
Mapcheck Closure - (Uses
Error Closure: 0.00001
Error North: 0.00001
Precision 1:175,429,901.61
East: -0. 00001
6465681. 34 73
6465681. 3663
6465699. 8799
6465708. 8440
6465726. 4179
6465726.1837
6465700. 2326
6465698.9833
6465717.0893
6466409.2446
6466409.1631
6466401.2050
6466400.9361
6466384.3701
6466384.6353
6465712. 7693
6465688.9109
6465690.3081
6465715.2218
6465706. 6767
6465697. 7126
6465681.3473
142
BOE-502-A (P1 ) REV. 14 (05-18)
PRELIMINARY CHANGE OF OWNERSHIP REPORT
To be completed by the transferee (buyer) prior to a transfer of subject property, in accordance with section 480.3 of the Revenue and Taxation Code. A Preliminary Change of Ownership Report must be filed with each conveyance in the County Recorder's office for the county where the property is located.
ASSESSOR'S OFFICE
BARBARAJ.LEVEY-ASSESSOR
NAME AND MAILING ADDRESS
(Make necessary corrections to the printed name and mailing address r 7
L _J
2222 M STREET MERCED, CA 95340
Phone: (209) 385-7631 Fax: (209) 725-3956
WWW.CO.MERCED.CA.US
ASSESSOR'S PARCEL NUM BER
428-030-022
SELLER/TRANSFEROR
Los Banos Unified School District BUYER'S DAYTI ME TELEPHONE NUMBER ( 209 ) 827-7000 BUYER'S EMAIL ADDRESS
STREET ADDRESS OR PHYSICAL LOCATION OF REAL PROPERTY
A ortion of Assessor's Parcel No. 428-030-022
0 YES IZ] NO This property is intended as my principal residence. If YES, please indicate the date of occupancy or intended occupancy.
O YES IZ] NO Are you a disabled veteran or a unmarried surviving spouse of a disabled veteran who was compensated at 100% by the Department of Veterans Affairs?
MAIL PROPERTY TAX INFORMATION TO (NAM E)
City of Los Banos
MAIL PROPERTY TAX INFORMATION TO (ADDRESS)
520 J Street
PART 1. TRANSFER INFORMATION
CITY
Los Banos
Please complete all statements.
This section contains possible exclusions from reassessment for certain types of transfers.
YES NO
MO DAY YEAR
STATE ZIP CODE
CA 93635
□
□
[Z] A This transfer is solely between spouses (addition or removal of a spouse, death of a spouse, divorce settlement, etc.). □
□
□
□
□
□
□
□
□
□
□
□
[Z] B. This transfer is solely between domestic partners currently registered with the California Secretary of State (addition or removal of a partner, death of a partner, termination settlement, etc.). [Z] • C. This is a transfer: 0 between parent(s) and child(ren) 0 from grandparent(s) to grandchild(ren). [Z] • D. This transfer is the result of a cotenant's death. Date of death __________ _ _ [Z] • E. This transaction is to replace a principal residence owned by a person 55 years of age or older.
Within the same county? 0 YES O NO
[Z] • F. This transaction is to replace a principal residence bY- a person who is severely disabled as defined by Revenue and Taxation Code section 69.5. Within the same county? 0 YES O NO
[Z] G. This transaction is only a correction of the name(s) of the person(s) holding title to the property (e.g., a name change upon marriage). [Z]
[Z]
[Z]
lfYES, pleaseexplain: ___ _ _ _____ ___ _____ _ _____ ______ ______ _ _ H. The recorded document creates, terminates, or reconveys a lender's interest in the property.
I. This transaction is recorded only as a requirement for financing purposes or to create, terminate, or reconvey a security interest (e.g., cosigner). If YES, please explain: --- ---- ---------------- - - ------- J. The recorded document substitutes a trustee of a trust, mortgage, or other similar document.
K. This is a transfer of property:
1. to/from a revocable trust that may be revoked by the transferor and is for the benefit of 0 the transferor, and/or O the transferor's spouse O registered domestic partner.
2. to/from an irrevocable trust for the benefit of the
D creator/granter/truster and/or O grantor's/truster's spouse O grantor's/truster's registered domestic partner. [Z] L. This property is subject to a lease with a remaining lease term of 35 years or more including written options. ll] M. This is a transfer between parties in which proportional interests of the transferor(s) and transferee(s) in each and every parcel being transferred remain exactly the same after the transfer. 0 [Z] N. This is a transfer subject to subsidized low-income housing requirements with governmentally imposed restrictions, or restrictions imposed by specified nonprofit corporations.
D [Z] • 0 . This transfer is to the first purchaser of a new building containing an active solar energy system.
IL] [{] P. Other. This transfer is to _____________ __________ ___ _ • Please refer to the instructions for Part 1.
Please provide any other information that will help the Assessor understand the nature of the transfer.
THIS DOCUMENT IS NOT SUBJECT TO PUBLIC INSPECTION
143
BOE-502-A (P2) REV. 14 (05-18)
PART 2. OTHER TRANSFER INFORMATION Check and complete as applicable.
A. Date of transfer, if other than recording date: ______ _ B. Type of transfer:
D Purchase D Foreclosure D Gift D Trade or exchange D Merger, stock, or partnership acquisition (Form BOE-100-B) D Contract of sale. Date of contract: _______ D Inheritance. Date of death:
D Sale/leaseback D Creation of a lease D Assignment of a lease D Termination of a lease. Date lease began: ------- Original term in years (including written options): __ Remaining term in years (including written options):
ll] Other. Please explain: Grant Deed from the Los Banos Unified School District to the City of Los Banos for PUE -- C. Only a partial interest in the property was transferred. DYES D NO PART 3. PURCHASE PRICE AND TERMS OF SALE
A. Total purchase price
If YES, indicate the percentage transferred: %
Check and complete as applicable.
1 $ -o.ooB. Cash down payment or value of trade or exchange excluding closing costs Amount $ ______ _ C. First deed of trust @ ___ % interest for ___ years. Monthly payment$______ Amount$ ______ _ D FHA L_Discount Points) D Cal-Vet D VA L_Discount Points) D Fixed rate D Variable rate D Bank/Savings & Loan/Credit Union D Loan carried by seller D Balloon payment$______ Due date: _____ _
D. Second deed of trust@ ___ % interest for ___ years. Monthly payment$______ Amount $ ______ _ D Fixed rate D Variable rate D Bank/Savings & Loan/Credit Union D Loan carried by seller D Balloon payment$______ Due date: _____ _
E. Was an Improvement Bond or other public financing assumed by the buyer? DYES D NO Outstanding balance $ ______ _ F. Amount, if any, of real estate commission fees paid by the buyer which are not included in the purchase price $ ______ _ G. The property was purchased: 0Through real estate broker. Broker name: _________ Phone number: ~( __ )~---- 0 Direct from seller D From a family member-Relationship ________ _ D Other. Please explain:--------------------------------------- H. Please explain any special terms, seller concessions, broker/agent fees waived , financing, and any other information (e.g., buyer assumed the existing loan balance) that would assist the Assessor in the valuation of your property.
PART 4. PROPERTY INFORMATION Check and complete as applicable.
A. Type of property transferred
D Single-family residence
D Multiple-family residence. Number of units: __
[Z] Other. Description: (i.e., timber, mineral, water rights, etc.) Public Utility Easement
D Co-op/Own-your-own
D Condominium
D Timeshare
D Manufactured home
D Unimproved lot
D Commercial/Industrial
B. DYES D NO Personal/business property, or incentives, provided by seller to buyer are included in the purchase price. Examples of personal property are furniture, farm equipment, machinery, etc. Examples of incentives are club memberships, etc. Attach list if available.
If YES, enter the value of the personal/business property: $_______ Incentives $ ______ _ C. DYES D NO A manufactured home is included in the purchase price.
If YES, enter the value attributed to the manufactured home: $ ______ _ DYES D NO The manufactured home is subject to local property tax. If NO, enter decal number· D. DYES D NO The property produces rental or other income.
If YES, the income is from: D Lease/rent D Contract D Mineral rights D Other: ________ _____ _ E. The condition of the property at the time of sale was: 0Good Please describe:
Average
CERTIFICATION
0Fair
I certify (or declare) that the foregoing and all information hereon, including any accompanying statements or documents, is true and correct to the best of my knowledge and belief.
SIGNATURE OF BUYER/TRANSFEREE OR CORPORATE OFFICER DATE ►
NAME OF BUYER/TRANSFEREE/PERSONAL REPRESENTATIVE/CORPORATE OFFICER (PLEASE PRINT) TITLE Gary Brizzee on behalf of the City of Los Banos Interim City Manager The Assessor's office may contact you for additional information regarding this transaction.
TELEPHONE
( 209) 827-7000
EMAIL ADDRESS
[email protected]
144
I
MEfiCED~
COUNTY
BARBARA J. LEVEY
COUNTY OF MERCED
ASSESSOR-CLERK-RECORDER
DOCUMENTARY TRANSFER TAX AFFIDAVIT
WARNING
RECORDER
2222 "M" Street
Merced, CA 95340
(209) 385-7627
(209) 385-7626 Fax
www.co.merced.ca. us
ANY PERSON WHO MAKES ANY MATERIAL MISREPRESENTATION OF FACT FOR THE PURPOSE OF
AVOIDING ALL OR ANY PART OF THE DOCUMENTARY TRANSFER TAX IS GUILTY OF A MISDEMEANOR UNDER SECTION 5.20 OF ORDINANCE 1929 OF THE COUNTY OF MERCED AND IS SUBJECT TO PROSECUTION FOR SUCH OFFENSE.
ASSESSOR'S PARCEL NO. _4_2....:,8_-0:....c3....:.0_-0;_2..;;c2 ______ I declare that the documentary transfer tax for this A portion of
Property Address: 1851 East B Street transaction is: $ -0- If this transaction is exempt from Documentary Transfer Tax, the reason must be identified below.
I CLAIM THAT THIS TRANSACTION IS EXEMPT FROM DOCUMENTARY TRANSFER TAX BECAUSE: {The Sections listed below are taken from the Revenue and Taxation Code}. Please check one or explain in "Other'~
1. --Section 11911 The consideration or value of the property, exclusive of any liens and encumbrances is $100.00 or less and there is no additional consideration received by the grantor.
2. --Section 11921 The conveyance was given to secure a debt, provided the proportional ownership will revert back to the original holding within one month of recording
3. _x __ Section 11922 The conveyance is to a governmental entity or political subdivision.
4. Section 11923 Conveyance under bankruptcy Federal case No. -- ---------
5. __ Section 11924 Transfer by order of the Securities and Exchange Commission Case No. ______ _
6. __ Section 11925 The transfer is between individuals and a legal entity or partnership, or between legal entities and does not change the proportional interests held.
IS THIS A TRANSFER BElWEEN LEGAL ENTITIES? 0 Yes (K] No IF YES, TRANSFERS INVOLVING LEGAL ENillIES MUST PROVIDE, DOCUMENTATION AT THE TIME OF RECORDING.
SOME EXAMPLES ARE LISTED BELOW.
Entity ownership documentation is required if you are a:
r--1\.._ Corporation - A copy of the Articles of Incorporation amendments and any other documents l---y showing the shares issued and share ownership; or r--1\... LLC - A copy of the Operating Agreement, amendments, and any other documentation showing L---y the partners and ownership/percentage; or
r--1\... Partnership - A copy of the Partnership Agreement, Amendments and any other documents L---y showing the partners and ownership percentage.
For Recorder's Use:
MCR 11911 (Rev. 04/17)
145
7. Section 11926 The conveyance is to a grantee who is the foreclosing beneficiary and the consideration paid by the foreclosing beneficiary does not exceed the unpaid debt.
8. Section 11927 The conveyance relates to a dissolution of marriage or legal separation. (A spouse must sign a written recital in order to claim this exemption. This form may be used for that purpose.)
9. Section 11930 The conveyance is an inter vivos gift* or a transfer by death. *Please be aware that information stated on this document may be given to and used by governmental agencies, including the Internal Revenue Service. Additionally, certain gifts in excess of the annual Federal gift tax exemption may trigger a Federal Gift Tax. In such cases, the Transferor (donor/grantor) may be required to file Form709 (Federal Gift Tax Return) with the Internal Revenue Service.
10. __ The easement is not perpetual, permanent, or for life.
11. __ The document is a lease for a term of less than (35) years (including written options.)
12. Other (Include explanation and legal authority) --- --- ---- --- -------- - I DECLARE UNDER PENALTY OF PERJURY THAT THE FOREGOING IS TRUE AND CORRECT.
Executed this _ ___ day of _ _ ___ ______ , 20 25 atLos Banos. California Signature of Affiant/ Authorized Representative
City of Los Banos
Name of Firm (if applicable)
City, State
Gary Brizzee, Interim City Manager
Printed Name of Affiant/ Authorized Representative
520 J Street, Los Banos, California, 93635
Address of Affiant (including City, State, and Zip Code) (209) 827-7000
Telephone Number of Affiant (including area code)
This form is subject to the California Public Records Act (Government Code 6250 et. seq.) 146
Site Map: Early Education Center
147
THIS PAGE IS INTENTIONALLY LEFT BLANK
148
LOsBanos
t th of lifon1i
Agenda Staff Report
TO: Mayor & City Council Members
Joe Heim, Parks and Recreation Director
June 18, 2025
FROM:
DATE:
TYPE OF REPORT: Consent Item
SUBJECT: Accepting Public Improvements for Center Avenue Recommendation:
That the City Council adopts the Resolution accepting Public Improvements for Center Avenue.
Background:
The Tentative Tract Map No. 2016-02 was approved by the City of Los Banos Community Development Department on August 10, 2016 by Resolution No. 2016-40. In December 2018, the Public Works staff was contacted by the developer, Pioneer Development Company, Inc., for review of Center Avenue Improvement Plans. The plans were reviewed and deemed complete by the Public Works Director and third-party review firm.
In May 2025 the developer requested an inspection of the Public Improvements and after review of the site, the City Inspector, deemed the improvements complete. In June 2025, the developer contacted Public Works requesting acceptance of Public Improvements for Center Avenue Improvement Plans.
Discussion:
The subject site is generally located within the area bounded by Los Banos Cemetery to the west, East Center Phase 3 to the East, Pioneer Road to the south and Cardoza Road to the north more specifically identified as Center Avenue (A City of Los Banos Public Roadway).
ITEM 6F
149
Fiscal Impact:
All public improvements for Center Avenue been completed by the Developer. A Maintenance Bond in the amount of $68,387.33 shall remain on file with the City of Los Banos for a minimum of one year after the acceptance of public improvements. All other required processing, development, plan check and inspection fees to date Center Avenue been paid.
Reviewed by:
Attachments:
Resolution
Site Map
Vesting Tentative Tract Map for East Center
Conditions of Approval
Approved Improvement Plans
Cost Estimate
Min0~ Director
150
RESOLUTION NO. --
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF LOS BANOS ACCEPTING PUBLIC
IMPROVEMENTS FOR CENTER AVENUE.
WHEREAS, the City Council of the City of Los Banos has received a request from the developers of East Center, that public Improvements for Center Avenue, be accepted by the City of Los Banos; and,
WHEREAS, the City Council of the City of Los Banos has reviewed said request and finds that the public Improvements of said project are in a position to be accepted by the City of Los Banos.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Los Banos that is does hereby accept the Public Improvements for Center Avenue as presented.
The foregoing Resolution was introduced at a regular meeting of the City Council of the City of Los Banos held on the 18th day of June, 2025 by Council Member __ _ who moved its adoption, which motion was duly seconded by Council Member _ _ _ and the Resolution adopted by the following vote:
AYES:
NOES:
ABSENT:
APPROVED:
Michael S. Amabile, Mayor
ATTEST:
Lucille L. Mallonee, City Clerk
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CONDITIONS OF APPROVAL FOR VESTING TENTATIVE TRACT MAP
#2016-01 REV-THE VILLAS
General
1. The applicant shall submit a revised Vesting Tentative Tract Map to the Community and Economic Development Department reflecting any modifications, additions, and/or conditions of approval, within 30 days from Planning Commission approval. If necessary, the revised Vesting Tentative Tract Map shall be reviewed by the City Engineer and the Community and Economic Development Director and signed by the Community and Economic Development Director for purposes of providing a clear record of the approved Vesting Tentative Tract Map.
2. The Vesting Tentative Tract Maps, Final Maps, and Improvement Plans shall be consistent with the Final Development Plan, as conditioned.
3. Approval and life of the Vesting Tentative Tract Maps shall be as set forth in the Los Banos Municipal Code.
4. All development shall be consistent with the Vesting Tentative Tract Map #2016-01 and approved Final Development Plan #2016-01 , reflecting any amendments added during approval.
5. The Final Map(s) shall be in substantial compliance with the approved Vesting Tentative Tract Map, including any changes set forth in the conditions of approval.
6. A Final Map shall be prepared by a professional land surveyor licensed in California or a professional engineer licensed in California and qualified to practice land surveying, according to the Subdivision Map Act, and local ordinances.
7. At least two points on the Final Map shall be tied to the California State Plane Coordinate System (NAO 83) with ties shown and closure calculations depicting the tie bearings and distances.
8. A letter from the Tax Collector shall be submitted prior to the recording of the Final Map which indicates that taxes have been paid or a bond has been posted.
9. A Final Map Guarantee shall be prepared and provided to the County Recorder.
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10. When the submittal has been technically approved, the original mylars and a conforming mylar will be signed and notarized (notary shall not be stamped on the map) and delivered to the Public Works Department. 11 . Developer shall include a Public Utility Easement of ten (10) feet along all road frontages.
12. For all properties within 1,000 feet of agricultural operations, deed notices shall be recorded with the final map. The deed notice shall require property purchasers to acknowledge the existing and ongoing commercial and/or agricultural uses on adjacent and nearby properties, and the Merced County Right-to-farm Ordinance.
13. Building Master Plans shall be approved by the Community and Economic Development Department and Building Department prior to issuance of the first building permit and shall be consistent with Final Development Plan #2016-01 .
14. Improvement Plans shall be submitted to the City for approval prior to/or concurrent with the application for each final map and the following note shall be required: "The Contractor is responsible for protecting and preserving survey monuments and other survey markers. Any survey monuments damaged as a direct or indirect result of construction activities shall be re-established by a duly licensed land surveyor at the Contractor's sole expense. A corner record shall be filed in accordance with State law for any reset monuments at the Contractor's sole expense."
15. Improvement Plans shall include a street signage and striping plan to be approved by the Public Works Director.
16. On-site improvements may be constructed prior to the recording of the final map subject to City approval of Improvement Plans and payment of applicable plan check and inspection fees, and satisfaction of all construction conditions of approval.
17. Off-site public improvement plan(s) shall be submitted to the Public Works Department for approval prior to/or concurrent with the application for the Final Map. The developer shall not commence off-site improvements until approval is received by the Public Works Department. The developer shall enter into a subdivision improvement agreement with the City and provide labor and maintenance bonds in an amount of 100% of the Engineer's Estimate for public improvements to be completed following recordation of the Final Map.
18. The project is subject to the appropriate Development Impact Fees as established by the City.
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19. Private property owners shall be responsible for the maintenance of sound walls and decorative masonry walls located on private property. A maintenance easement shall be provided as required by the Public Works Director.
20. The applicant shall obtain City approval in advance for permanent and temporary on-site and off-site signs through separate sign reviews and bonding consistent with the development criteria of the Los Banos Municipal Code - Sign Ordinance.
21 . It is the applicant's responsibility to ensure that the development complies with the Americans with Disabilities Act requirements.
22. It shall be the responsibility of the applicant to convey copies of the conditions of approval to all contractors and sub-contractors.
23. Building permits will be issued in accordance with the City Subdivision Policy that identifies the improvements required in order for a building permit to be issued.
24. All structures, foundations, and footings for future buildings on the project site shall be designed and constructed to conform to the current Uniform Building Code for Seismic Zone 4 to minimize structural damage resulting from potential seismic activity.
25. An engineering soils report shall be prepared for all projects in order to identify soil characteristics requiring special structural design. On-site and off-site structural design shall conform to the findings and recommendation of the engineering soils report. The report shall be prepared prior to issuance of a grading permit, subject to review and approval of the Los Banos City Engineer.
26. Prior to issuance of building permits for development of sensitive residential land uses (e.g. houses, schools, parks, day care), or other uses in which persons may contact soils), a Phase 1 environmental assessment shall be prepared to determine if soils contain hazardous materials. If necessary, a remediation plan shall be created and implemented. The assessment and any necessary remediation plans shall be subject to the approval of the Community and Economic Development Department.
27. Improvement Plans and Grading Plans shall delineate the location and design of all required walls including retaining walls.
28. Improvement Plans shall include mailbox locations, which must be approved by the US Postmaster and the City of Los Banos.
29. Due to the possibility that significant buried cultural resources might be found during construction, the following language shall be included in any 157
permits issued for the project site, including, but not limited to building permits for future development, subject to the review and approval of the Los Banos Community and Economic Development Department:
If archaeological resources or human remains are discovered during construction, work sholl be holted ot a minimum of 200 feet from the find and the area shall be staked off. The project developer shall notify a qualified professional archaeologist. If the find is determined to be significant, appropriate mitigation measures shall be formulated and implemented.
30. In the event of an accidental discovery or recognition of any human remains in any location other than a dedicated cemetery, the City shall ensure that this language is included in all permits in accordance with CEQA Guidelines section 15064.S(e):
If human remains are found during construction there shall be no further excavation or disturbance of the site or any nearby area reasonably suspected to overlie adjacent human remains until the Los Banos Police Department contacts the coroner of Merced County to determine that no investigation of the cause of death is required. If the coroner determines the remains to be Native American,• the coroner shall contact the Native American Heritage Commission within 24 hours. The Native American Heritage Commission shall identify the person or persons it believes to be the most likely descendent from the deceased Native American. The most likely descendent may then make recommendations to the landowner or the person responsible for the excavation work, for means of treating or disposing of, with appropriate dignity, the human remains and associated grave goods as provided in Public Resources Code Section 5097 .98. The landowner or his authorized representative shall rebury the Native American human remains and associated grave goods with appropriate dignity on the property in a location not subject to further disturbance if: a) the Native American Heritage Commission is unable to identify a most likely descendent or the most likely descendent failed to make a recommendation within 24 hours after being notified by the commission: b) the descendent identified fails to make a recommendation; or c) the landowner or his authorized representative rejects the recommendation of the descendent, and the mediation by the Native American Heritage Commission fails to provide measures acceptable to the landowner.
Pre-Construction and Construction
32. A minimum 200-foot separation shall be maintained between residences and material stockpiles, debris piles or containers and equipment storage during the construction process. If such storage must be located within 200 feet of a residence, a six-foot high opaque fence shall shield the storage area from view when the storage area is inactive for more than 158
eight hours. This requirement shall be incorporated into the specifications for all construction plans, subject to review and approval by the City of Los Banos Community and Economic Development Department.
33. Two points of all-weather access shall be provided to all areas of the development during all phases of construction to the satisfaction of the Fire Department in areas where residential units are under construction.
34. Temporary construction trailers shall be permitted only in areas immediately adjacent to or within that portion of the subdivision where active subdivision construction is taking place. Placement of said construction trailer is subject to the Community and Economic Development Director approval in accordance with Title 9, Chapter 3, Article 38, Temporary Use Ordinance of the Los Banos Municipal Code.
35. During construction, and for safety purposes, the developer and assigned contractors shall keep the public right-of-way clear of obstructions, and provide for clean up on a daily basis.
36. Prior to acceptance of public improvements, all entries to the subdivision shall be barricaded to prevent the public from entering the construction site.
37. Undeveloped portions of development sites shall be controlled of weeds and free of debris and litter. The applicant shall provide protection against wind and water soil erosion on undeveloped portions of the project site.
Temporary vegetation on undeveloped portions of the project site shall not be allowed to grow taller than eighteen inches.
38. All contractors and subcontractors performing work relative to this project shall obtain City of Los Banos Business Licenses, prior to start of work on the project. All work performed on the project shall comply with the requirements of the State Business and Professions Code.
39. Construction shall be limited to those times allowed by City Ordinance:
Monday through Friday from 7:00 am to 7:00 pm; Saturday from 8:00 am to 7:00 pm; and Sunday from 9:00 am to 7:00 pm. Properly muffled equipment shall be used.
40. The developer shall incorporate soil erosion control measures into grading and drainage plans that comply with NPDES storm water regulations.
These measures shall be monitored for effectiveness by the City of Los Banos. Such measures may include, but not be limited to, the following:
a. Limit disturbance of soils and vegetation disturbance removal to the minimum area necessary for access and construction;
b. Confine all vehicular traffic associated with construction to the right-of159 way of designated access roads;
c. Silt fencing installed in accordance with the American Society for Testing and Materials standard 06462.
d. Adhere to construction schedules designed to avoid periods of heavy precipitation or high winds;
e. Ensure that all exposed soil is provided with temporary drainage and soil protection when construction activity is shut down during the winter periods;
f. Inform construction personnel prior to construction and periodically during construction activities of environmental concerns, pertinent laws and regulations, and elements of the proposed erosion control measures;
g. Compliance with National Pollution Discharge Elimination System (NPDES) permits administered by the California Regional Water Quality Control Board; and
h. Development of a plan to employ best management practices that reduce the level of pollutants discharged into natural waterways and wetlands.
41. Where standard comer lot side yards abut a street, a minimum three-foot landscaping area shall be provided between the back of sidewalk and the fence.
42. Restricted access rights shall be irrevocably offered for dedication to the City along the rear edge of private property where properties back onto streets. and shall be shown on final maps.
43. Masonry walls shall be decorative and in conformance with the Final Development Plan. A minimum 3 foot landscape area shall be provided between the back of the sidewalk and any masonry walls.
44. Where the project boundary abuts existing good-neighbor residential fences, the Developer shall replace with new fences in accordance with the requirements of the Los Banos Municipal Code.
45. The developer shall install a seven-foot continuous masonry wall to be built along Bluff Drive lots.
Air Quality:
46. All residences shall exceed Title 24 energy requirements. As many energy conserving features as possible shall be included in the design and 160
construction of new buildings. Examples include, but are not limited to. increased wall and ceiling installation, energy efficient lighting, high efficiency appliances, and solar assisted water heating. 4 7. Housing units shall be oriented to maximize passive solar cooling and heating when practicable.
48. Gas fired appliances shall be low NOx emitting appliances complying with California NOx Emission Rule #1121.
49. Natural gas line and electrical outlets shall be included in the backyard or patio areas of residences to encourage the use of gas and/or electric barbecues.
50. Electrical outlets shall be installed around the exterior of residences to encourage use of electrical landscape maintenance equipment.
51. Only low emitting, EPA approved fireplace inserts and/or wood stoves or natural gas fireplaces shall be installed. No open hearth fireplaces shall be allowed.
52. The developer shall comply with all applicable Indirect Source Rule requirements of the San Joaquin Valley Air Pollution Control District.
Developer shall prepare an air emissions reduction if required.
Access and Circulation:
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53. Prior to the development of the two hundred and thirty eighth residence and or the initiation of phase three (3) of the East Center Area Plan, the developer shall construct Center Avenue for the full length of the Vesting Tentative Map. Frontage improvements shall be provided for the full width of the right-of-way including curb/gutter improvements fronting the cemetery. The improvements shall include median, travel lanes, bike lane as applicable, sidewalk, 5' landscape lot, and decorative masonry in accordance with East Center Area Plan.
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54. Center Avenue shall be constructed with a double turn lane along the length of the cemetery and the Whitehurst Funeral Chapel, or equivalent design, as approved by the City Engineer.
55. The Class I and II bicycle paths shall be designed in conformance with Caltrans design standards, and shall specifically be designed to reduce intersection conflicts between cyclists and automobiles, using signage, lighting, and/or special street pavement treatments at and near points of intersection.
56. The developer shall be responsible for constructing public streets per the Vesting Tentative Tract Map including, but not limited to curb, gutter and sidewalk, decorative masonry wall, and landscaping where noted.
Improvements to arterials and collector streets shall be completed prior to occupancy of any use within the project boundaries, and improvements to neighborhood streets shall be complete prior to occupancy of any house that requires the street for access.
57. The developer shall construct at least a half-section of any adjacent street on which the project borders, regardless of whether project access is taken from that street. The half-section shall be constructed in accordance with City standards, or as otherwise approved in the Vesting Tentative Tract Map, including, but not limited to curb, gutter, sidewalk, one-half of the planned travel lanes, median, decorative masonry wall, and landscaping.
58. All street signage and striping within the project area shall be approved by the Public Works Department and shall meet all line-of-sight requirements.
59. Prior to acceptance of subdivision improvements, the developer shall install all street and traffic control signs, pavement striping, and street name signs in accordance with the public improvement plans and City standards.
60. Prior to approval of Final Improvement Plans, street sections for all streets shall be approved by the City Engineer.
61. Final Map(s) shall show a non-access strip 12 inches in width on private property along the frontage of arterial and collector streets, except at driveways, for the purpose of constructing sound walls and decorative masonry walls.
62. Prior to approval of the Final Improvement Plan(s), all curb return radii less than 40 feet shall be reviewed for adequacy for turning movements of moving vans, fire apparatus, and other large vehicles, and adjusted accordingly.
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63. The developer shall be responsible for obtaining encroachment permits from the City of Los Banos prior to performing any work within the City's right-of-way.
64. Traffic calming measures throughout the project area shall be provided by the developer and approved by the Public Works Director.
65. All streets within private property shall be privately owned and maintained.
Landscape and Lighting District:
66. Prior to approval of any final or parcel map, the developer shall form or annex the subject property to a Lighting and Landscaping District created for purposes of maintaining public landscape areas, signage and public lighting including a share of traffic signal maintenance costs as authorized pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, and Article XIIID of the California Constitution. The form, terms and conditions and the tax rate for the formation of the Lighting and Landscaping District. or in the alternative the annexation of the subject property to an existing district, shall be as approved by the City Council, as determined in its sole and exclusive discretion. It is the intent of the parties that the assessment of the subject property will be apportioned to each parcel in proportion to the special benefit it receives. District formation or annexation shall be at the sole cost of the developer.
Utilities:
67. The applicant shall construct water, sewer, and storm drainage facilities as noted on the Vesting Tentative Tract Map, in accordance with City standards. The project shall comply with the current City Plans, Standards, and Specifications, all Master Plan requirements, and the applicant shall work with the Public Works Department in regards to needed infrastructure and development during the Improvement Plan Review stage.
68. In conformance with the Subdivision Map Act, the developer shall permit installation of underground cable television delivery systems within public utility easements. All dwellings shall be made cable ready.
69. Prior to approval of Improvement Plans or Final Maps, the developer shall obtain any necessary easements for utilities across adjoining properties.
70. Easements shall be provided across public property for the purpose of providing access for maintenance of public infrastructure. 163
Water:
71. All existing overhead utilities shall be placed underground with the exception of high voltage power lines. No new overhead utility lines and equipment shall be shown on Improvement Plans and Grading Plans.
72. Where the invert is six feet or greater below finish grade, a minimum clearance of five feet from lip of gutter to the edge of pipe shall be provided for underground utility lines.
73. All street lighting shall be hooded and/or fitted with prismatic directional lenses to prevent illumination onto adjoining properties and glare into oncoming traffic. Streetlight locations shall be shown on Improvement Plans.
Developer shall utilize decorative streetlights meeting the illumination standards required in the City street light standards, except that cobrahead streetlights shall be used on arterial streets. 7 4. All street lights within private property shall be privately owned and maintained.
75. The proposed project shall conform to the requirements of the Los Banos Water Master Plan, including payment of the water connection impact fee.
76. Approved backflow devices shall be installed as required.
77. Domestic water services shall not be placed in driveways.
78. Final Improvement Plans shall indicate the locations of water line elbows and manholes.
79. Prior to recordation of a Final Map, certification shall be obtained by the Central California Irrigation District that the property has been detached from CCID, or that remaining CCID lines will be intact or rerouted to the satisfaction of CCID.
80. All water lines within the private property or common lots shall be privately owned and maintained, except that mains within private property may be publicly owned if an easement is provided for maintenance.
Sewer:
81. The existing Bluff Drive Sewer Pump Station capacity shall be upgraded to 1,900 gpm as identified in the Area Plan.
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82. The existing force main in Page Avenue may need upgrades as determined by the Public Works Director as identified in the Area Plan.
83. The developer shall construct all on-site and off-site sewer facilities necessary to serve the project, subject to reimbursement for over-sizing, as determined by the City.
84. Prior to submission of improvement plans for the first phase of development, a Master Sewer Plan for the development shall be submitted, reviewed, and approved by the City Engineer.
85. Final Improvement Plans shall indicate the locations of sewer line elbows and manholes.
86. All sewer lines within the private property or common lots shall be privately owned and maintained, except that mains within private property may be publicly owned if an easement is provided for maintenance.
Storm Drainage:
87. The development shall provide storm _drainage to the new basin, and then discharge directly to CCID Canal, as described in the Storm Drain Conveyance and Pump Station Analysis dated January 14, 2005, subject to the review of and as may be modified by the City Engineer. All improvements to conform to the City's Storm Drainage System Master Plan. All deviations to be approved by the City Engineer.
88. Final Improvement Plans for the storm drainage system shall utilize the TR-55 analysis method.
89. Prior to acceptance of Final Improvement Plans, the applicant shall submit verification from the manufacturer that the pump station capacity is adequate for full basin to shut-off operational conditions.
90. Final Improvement Plans shall include concrete structures at storm basin inlets and outlets. Rip-rap shall not be considered acceptable. The structures shall prevent nuisance water by diverting directly to the pump station.
91 . All development shall comply with the Phase II storm water regulations.
92. Final Improvement Plans for the storm drainage system shall be submitted to the City and reviewed and approved by the City Engineer prior to issuance of a grading permit.
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93. The Developer shall generate a Storm Water Pollution Prevention Plan (SWPPP) for pre and post construction best management practices (BMPs). A Notice of Intent (NOi) shall be submitted and approved prior to construction by the State Department of Water Resources.
94. The storm drainage basin shall be complete to the satisfaction of the Public Works Director prior to occupancy of the first house ( except model homes).
95. The applicant shall pay reimbursements as applicable for the Gardens storm drainage improvements; and shall be entitled to reimbursement for future development elsewhere within the plan area.
96. The applicant and City shall revise the drainage agreement with CCID as necessary to accommodate drainage flow into the Main Canal.
97. All storm drain lines within the private property or common lots shall be privately owned and maintained.
Public Safety:
98. Prior to recordation of a Final Map, the developer shall form or annex the subject property to a Community Facilities District created for the purposes of funding public safety, as authorized by Government Code Section 53313(a) and (b). The form, terms and conditions, and the tax rate for the formation of the Mello-Roos district, or in the alternative the annexation of the subject property to an existing district, shall be as approved by the City Council, as determined in its sole and exclusive discretion. District formation or annexation shall be at the sole cost of the Developer.
99. On-street parking shall be prohibited in locations where a minimum 20-foot travel lane will not be maintained.
100. Emergency access to private property/ common areas shall be assured. 101. Gates at private streets shall be equipped with SOS Sire control System, Click to Enter controls, and Knox Box entry system approved by the Fire Chief. Manual operation or alternate access shall be provided for use in the event of a power outage.
102. The developer shall enter into an aQreement with the City to assure that the developer or successor shall perform water system maintenance and maintain the required fire flow.
103. Fire department requirements for the placement of fire hydrants shall be complete prior to approval of development permits.
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104. Fire hydrants shall be installed at locations approved during the Improvement Plan stage and shall be installed based upon City standards. 105. The developer, as specified by City development standards, shall install "Blue Dot" fire hydrant locators.
106. Each residence shall have 6-inch lighted address numbers of contrasting color installed on the front elevations or alternative size as agreed to by developer and Fire Chief.
107. The developer shall comply with the City Fire Codes and regulations subject to Fire Department approval in regards to building requirements, fire hydrant placement, and sprinkler requirements.
108. Street names shall be approved by the Fire Department. 109. Driveways, parking lots, water lines, fire hydrants, and underground utilities shall be completed prior to issuance of building permits. 110. Upon completion and approval of the project plans, a CD shall be submitted to the Fire Department providing information on street layout, hydrant locations, water mains, storm drain inlets (i.e. Fire Department pre-planning).
Landscaping:
111. All residential lots shall have fully landscaped front yards prior to occupancy of each dwelling. Front yard landscape plans shall be submitted with the development Master Plans prior to building permit issuance and shall be approved by the City Engineer and Community and Economic Development Director.
112. The developer shall comply with the adopted street tree ordinance. 113. Masonry walls shall be landscaped with vines to discourage graffiti. 114. The applicant shall submit landscape and irrigation plans with each phase of the improvement plans for City review and approval of streetscape landscaping.
115. A park dedication and improvement fee shall be paid with each building permit. Upon completion of public park improvements and dedication, the developer may be subject to reimbursement of park improvement fees for the expansion of Cresthills Park.
116. The developer shall include the following utilities in the parks: electrical, sewer, connections, storm drainage, and water service.
167
117. Landscape plans for single-family residences shall utilize drought tolerant plantings for no less than 75 percent of front yards. Turf varieties shall be chosen for drought tolerance. Irrigation systems shall be set to minimize water use and spillage onto paved areas.
118. Landscape plans shall be designed in accordance with Title 10, Chapter 2, Water Efficient Landscape Ordinance of the Los Banos Municipal Code.
Notice: This approval may contain fees, dedications, reservations or other exactions as defined by the Mitigation Fee Act (Government code sections 66000 et seq.) This notice triggers the 90 day protest period as provided for by the Mitigation Fee Act.
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Project name: East Center - Center Ave. LOS BANOS, CA
Project progress stage: DESIGN 6/12/2025
ITEM DESCRIPTION UNIT QUANT. UNIT COST AMOUNT
A. SITE PREPARATION
1 SITE CLEARING LS 1 $4,500.00 $4,500.00
2 SITE GRADING CY 500 $3.00 $1 ,500.00
3 EROSION CONTROL LS 1 $2,000.00 $2,000.00
SUB-TOTAL $8,000.00
B. WATER
1 8" WATER (C900) LF 128 $16.00 $2,048.00
2 10" WATER (C900) LF 65 $20.00 $1,300.00
3 12" WATER (C900) LF 1,940 $21.00 $40,740.00
4 8" WATER VALVE EA 2 $1,000.00 $2,000.00
5 10" WATER VALVE EA 1 $1,000.00 $1,000.00
6 12" WATER VALVE EA 4 $1,400.00 $5 ,600.00
7 HYDRANT, BURY & GATE VALVE EA 9 $2,000.00 $18,000.00
8 CONNECT TO EX. WATER EA 1 $1,500.00 $1,500.00
SUB-TOTAL $72,188.00
C. SANITARY SEWER
1 1 O" SEWER MAIN (SOR 26) LF 76 $19.00 $1,444.00
2 STD. SEWER MANHOLE EA 1 $2,000.00 $2,000.00
SUB-TOTAL $3,444.00
D. STORM DRAINAGE
1 12" STORM DRAIN (HOPE) LF 112 $18.00 $2,016.00
2 18" STORM DRAIN (HOPE) LF 1,018 $24.00 $24,432.00
3 24" STORM DRAIN (HOPE) LF 48 $30.00 $1,440.00
4 STD. MANHOLE EA 4 $2,000.00 $8,000.00
5 CATCH BASIN EA 4 $1,450.00 $5,800.00
6 24" IRRIGATION (HOPE) LF 1,565 $30.00 $46,950.00
7 IRRIGATION MANHOLE EA 5 $2,000.00 $10,000.00
SUB-TOTAL $98,638.00
E. CONCRETE
1 6" VERTICAL CURB & GUTTER LF 3,536 $12.00 $42,432.00
(INCL. RETURNS & DRIVEWAYS)
2 SIDEWALK (INCL. RAMPS, SF 18,574 $3.00 $55,722.00
RETURNS & DRIVEWAYS)
3 ACCESSIBLE RAMP (LABOR EA 6 $800.00 $4,800.00
ONLY)
SUB-TOTAL $102,954.00
p:209.571.1765 I f:209.571.2466 PROBABLE COST
1165 Scenic Drive, Suite A, Modesto, CA 95350 I www.odellengineering.com O'Dell Engineering H:\29045 East Center Center Ave - South\Civil\Estimates\EST-2020-01-28-Center Ave-29045 190
F. PAVING
1 3" A.C. OVER 13.0" AB. SF 111,912 $3.10 $346,927.20
2 SAWCUT LF 816 $1.50 $1,224.00
3 REMOVE PAVEMENT SF 49,423 $0.35 $17,298.05
SUB-TOTAL $365,449.25
G. ELECTROLIERS
1 ELECTROLIERS EA 9 $2,500.00 $22,500.00
SUB-TOTAL $22,500.00
H. MISCELLANEOUS
1 2
3 1.
2. 3.
4. 5.
6. SIGNAGE LS 16 $350.00 $5,600.00
STRIPING LS 1 $4,500.00 $4,500.00
MONUMENT WELLS EA 2 $300.00 $600.00
SUB-TOTAL $10,700.00
Construction Total $683,873.25
Notes:
This estimate does not include surveying, engineering, landscaping, street trees, joint trench, or irrigation.
This estimate does not include cost for removal and/or replacement of existing utility poles and the utilities associated with the utility poles.
This estimate does not include cost for irrigation ditch removal, relocation, or pipe lining.
Esitmate grading cost can vary due to shrinkage, stripping, site consolidation and other variable factors associated with earthwork.
Items not included as part of this estimate.
A. Good Neighbor Fencing
B. Permits
C. Utility Fees
D. City Fees, bond fees
E. Engineering/design fees
F. Soils engineering cost
G. Power Pole Relocaiton
H. Construction Surveying
I. Landscaping Fees
This estimate is not intended for bidding purposes
J. Easement acquisitions
K. Retaining Walls
L. Landscape Design Improvements
M. Street Trees
N. Tree Removal
0 . Mail Boxes
P. Existing Irrigation Facility Demolition
p:209.571.1765 I f:209.571.2466 PROBABLE COST
1165 Scenic Drive, Suite A, Modesto, CA 95350 I www.odellengineering.com O'Dell Engineering H:129045 East Center Center Ave - South\Civil\Estimates\EST-2020-01-28-Center Ave-29045 191
THIS PAGE IS INTENTIONALLY LEFT BLANK
192
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FROM:
DATE:
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Agenda Staff Report
Mayor Amabile and City Council Members
Stacy Souza Elms, Community and Economic Development Director ~ June 18, 2025
TYPE OF REPORT: Public Hearing
SUBJECT: Second Amendment to the Development Agreement for Villages at Stonecreek IV
Recommendation:
Staff recommends that the City Council:
1. Waive the second reading of Ordinance No. 1208 for the Second Amendment to the Development Agreement relative to the development known as Villages at Stonecreek IV; and
2. Adopt Ordinance No. 1208 by title.
Background:
On June 15, 2005, the City entered into a Development Agreement with the original project developer for Villages at Stonecreek IV (Ordinance No. 1033), recorded on June 28, 2006. A First Amendment was adopted on May 6, 2015 (Ordinance No. 1129), which extended the term and made other clarifications. That amendment was recorded on July 13,2015.
The Development Agreement is currently set to expire on July 15, 2025. The property has since been assigned to the current owners: Arthur W. and Anne L. Dunkley Marital 1 ITEM 7A
193
Property Trust and Rosalyn M. Simon Revocable Trust, through an Assignment and Assumption Agreement dated December 26, 2023.
On May 14, 2025, the Planning Commission held a duly noticed public hearing and adopted Resolution No. 2025-11 recommending approval of the Second Amendment to the Los Banos City Council.
At the City Council meeting of June 4, 2015, the City Council received the staff report and public comment; waived the first reading and introduced Ordinance 1208 as presented.
Location:
The location of the subject property is generally in the southwest quadrant of the City of Los Banos, west of Ortigalita Road, east of Badger Flat Road, north of Pioneer Road, and south of Cardoza Road. A map of the project area is attached hereto.
Discussion:
2 194
The proposed Second Amendment to the Development Agreement seeks to extend the term by an additional ten (10) years, setting a new expiration date of July 15, 2035. No other substantive changes to the terms of the original or first amended Development Agreement are proposed.
Development Agreements. A Development Agreement is a legally binding contract between the City and a project developer that delineates the terms and conditions of a proposed development project. A Development Agreement allows a project developer to secure vested rights, and it allows the City to secure certain benefits. Development Agreements are enabled by California Government Code Sections 6584-65869.5.
Development Agreements are commonly used for land use developments which are implemented in phases over a long period of time. Development Agreements provide assurances to both the applicant and the City that the terms of the agreement (conditions of approval) will not change and be in force until the completion of the project, and they are legally binding on each party. This protects the developer from expending energy and money on a project only to have the terms of conditions and standards change before the development can be completed.
Development Agreements in theory have three defining characteristics: 1) they allow greater latitude than other methods of approval to advance local land use policies in sometimes new and creative ways; 2) they allow public agencies greater flexibility in imposing conditions and requirements on proposed projects; and 3) they afford project proponents greater assurance that once approved, their projects can be built.
Development Agreements in Los Banos have been employed as a growth management tool and as a tool to negotiate individual project conditions and requirements that might not otherwise be achievable through regular processing.
Tentative and Final Maps. Under the California Subdivision Map Act the most common approach to divide land involves tentative and final maps. A tentative map is generally used to create five or more lots. The tentative map itself is not recordable and survives only a limited amount of time. During that limited life, the sub-divider must satisfy the conditions imposed by the approving city and attached to the tentative map approval, or it must enter into an improvement agreement promising to satisfy the conditions. Upon satisfaction of the conditions, the submittal and approval of a final map in substantial conformance with the tentative map, and recordation of the final map, the lots are established as legal.
While it may take years to process and secure the approval of a tentative map, once approved, the tentative map itself is only good for 24 months (or 36 months in those communities that provide an additional 12 months by local ordinance). Thus, unless a final map is filed with the city within this two-year time frame or the tentative map is extended, the tentative map will expire. If the tentative map expires, the process starts all over again; a new tentative map application will have to be prepared, processed and approved.
3 195
Once a tentative map expires, it cannot be revived. Instead, a new tentative map must be applied for, processed, and approved. Such re-approval can prove costly from a time and resource perspective. Therefore, because sub-dividers are in the business of creating legal lots in as resource-efficient a manner as possible, they are uniquely interested in keeping their tentative maps alive until such time as they are able to record their final maps and realize the product of their efforts that being saleable lots.
One of the tools for extending the life of a tentative map is through a Development Agreement. A tentative map on property subject to a Development Agreement may be extended for the period of time specified in the Development Agreement. Development Agreements negotiated in Los Banos typically provide that any tentative map within the project area will expire one year after the expiration of the Development Agreement. Since the development is a negotiated agreement, the city also has the ability to negotiate conditions that might not otherwise be enforceable otherwise.
ANALYSIS:
The Development Agreement for the Villages IV for (a portion of the Stonecreek South Area Plan - 493.3 acres) was approved on June 15, 2005 (Ordinance No. 1033) in conjunction with the conditional approval of Villages IV Vesting Tentative Tract Map 2005- 05 and Final Development Plan 2005-02. As discussed above, after the approval or conditional approval of the tentative map and prior to the expiration of such map, the subdivider may cause the real property included within the map, or any part thereof, to be surveyed and a final map thereof prepared in accordance with the approved or conditionally approved tentative map. The recording of the final map creates a legal lot with marketable title.
The original term of the Villages IV at Stonecreek Development Agreement was for ten (10) years; or until June 15, 2015. The term of the First Amendment was for an additional ten (10) years; or until July 15, 2025. The Development Agreement provides a level of certainty regarding the long-term development of the project which covers approximately 125. 76 acres within the Stonecreek Area Plan. The Development Agreement extends the life of any tentative map within the project area at least until one year after the expiration of the Development Agreement.
In accordance with the Stonecreek Area Plan the approved development within the 125.76 acres is primarily residential and zoned Planned Development (PD). A total of 309 single family residential lots were created by the original vesting tentative map.
Continued development of the project will fulfill the objectives of the Stonecreek Area Plan, and the Development Agreement would continue to vest the remaining tentative lots with certain development rights such as density and intensity of use in continuity with the developed lots and the area in general. While there are no direct benefits to the City with further extension of the Development Agreement, it continues conditions of approval for the project that are as applicable to the City's best interests now as those interests were back in 2005. More importantly the extension of the Development Agreement will extend 4 196
the life of the tentative lots and save staff time and expense of a duplicative process for approving a "new" tentative map for the same area. Unless the City wanted to change the development plans for the Stonecreek Area Plan there would be no reason not to extend the Development Agreement.
Extending the Development Agreement would have the effect of extending the life of the remaining tentative map for an additional 10 years. Without an extension the Developer would have to meet the conditions of the tentative map and record the final map or start the process all over again.
ENVIRONMENTAL REVIEW:
Pursuant to the California Environmental Quality Act (CEQA) and the State CEQA Guidelines, no additional environmental review is required. The project remains within the scope of the previously certified Final Environmental Impact Report for the Stonecreek Area Plan, adopted by City Council Resolution No. 4479.
PUBLIC COMMENT:
A public hearing notice was published in the Westside Express on Wednesday, May 21, 2025. Notices were also mailed to property owners within a 300-feet of the project site on Friday, May 23, 2025. As of the date of this staff report, no written comments have been received.
Reviewed by:
Attachments:
1. Ordinance
2. Second Amendment to Development Agreement
3. Public Hearing Notice - May 21, 2025
5 197
THIS PAGE IS INTENTIONALLY LEFT BLANK
198
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF LOS BANOS (1) APPROVING
SECOND AMENDMENT TO DEVELOPMENT AGREEMENT RELATIVE
TO THE DEVELOPMENT KNOWN AS "VILLAGES AT STONECREEK
IV", (2) MAKING CERTAIN FINDINGS RELATED THERETO, AND (3)
AUTHORIZING THE MAYOR TO EXECUTE SAID AMENDMENT ON
BEHALF OF THE CITY.
WHEREAS, Article 2.5 of Chapter 4 of Division 1 of Title 7 ( commencing with Section 65864) of the Government Code of the State of California (the "Development Agreement Act") authorizes a city to enter into a development agreement with any person having a legal or equitable interest in real property for the development of the property as provided in said Development Agreement Act; and
WHEREAS, on June 15, 2005 the City Council adopted Ordinance No. 1033 approving that certain agreement entitled "Development Agreement Relative to the Development Known as the Villages at Stonecreek IV" (hereinafter "Development Agreement"), which became effective on July 15, 2005, with an expiration date of July 15, 2015; and WHEREAS, on May 6, 2015 the City Council adopted Ordinance No. 1129 approving the First Amendment to the Development Agreement (the "First Amendment"), which became effective on July 15, 2015, with an expiration date of July 15, 2025; and WHEREAS, the applicants have requested to amend the Development Agreement as amended to extend the expiration date by ten (10) years to July 15, 2035; and WHEREAS, pursuant to Section 1.13 of the Development Agreement, the term of the Development Agreement may be amended by mutual consent in writing signed by the parties or their respective successors in interest in accordance with the provisions of Government Code Sections 65868 after a noticed public hearing;
WHEREAS, the Los Banos Planning Commission (hereinafter referred to as "Planning Commission") did hold a public hearing on May 14, 2025, notice of said public hearing having been duly given as required by law; and
WHEREAS, the Planning Commission, after due consideration of and based upon all of the evidence and reports offered at said public . hearing, did adopt its Resolution No. 2025-11 recommending that the City Council adopt the Second Amendment to Development Agreement Relative to the Development Known As "Villages At Stonecreek IV" (the "Second Amendment") to extend the term of the Development Agreement for an additional ten (10) years; and
WHEREAS, the City Council did hold a public hearing _ __ _, 2025 and _ _ _ 2025, notice of said public hearing having been duly given as required by law; and 199
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LOS BANOS DOES ORDAIN AS FOLLOWS:
Section 1. The above stated recitals are true and correct.
Section 2. The City Council, after due consideration of and based upon all of the evidence and reports offered at said public hearing, including the recommendations of the Planning Commission, does hereby find and determine, with respect to the request for said amendment to Development Agreement, as follows:
1. That the Second Amendment is consistent with the City's General Plan in that it is in conformance with the General Plan Residential land use designation and with the goals, policies and objectives as set forth in the General Plan.
2. That the Second Amendment will contribute to the orderly development of property in the surrounding area in that it is in conformance with and implements Stonecreek Area Plan requirements.
3. That the Second Amendment is not otherwise detrimental to the health and safety of the citizens of the City of Los Banos.
4. That the Second Amendment constitutes a lawful, present exercise of the City's police power and authority under the Development Agreement Act.
5. That the Second Amendment is entered into pursuant to and in compliance with the requirements of Section 65867 of the Development Agreement Act.
Section 3. Pursuant to the California Environmental Quality Act and the State CEQA Guidelines, the City Council has determined no new information is available that requires any environmental review, other than that which was done in the Final Environmental Impact Report, which was adopted by City's City Council by Resolution No. 4479, as part of the review and approval process of the Stonecreek Area Plan;
Section 4. That the Second Amendment to Development Agreement relative to the development known as Villages at Stonecreek IV is hereby, approved as shown in Exhibit "A" attached hereto and incorporated herein by this reference.
Section 5. That the Mayor be, and is hereby, authorized to execute said Second Amendment to Development Agreement relative to the development known as Villages at Stonecreek IV for and on behalf of the City.
Section 6. To the extent that the terms and provisions of this Ordinance may be inconsistent or in conflict with the terms or conditions of any prior City ordinance, motion, resolution, rule or regulation governing the same subject, the terms of this Ordinance shall prevail with respect to the subject matter thereof and such inconsistent or conflicting provisions of prior ordinances, motions, resolutions, rules or regulations are hereby repealed. 200
Section 7. If any section, subsection, subdivision, paragraph, sentence, clause or phrase added by this Ordinance, or any part thereof, is for any reason held to be unconstitutional or invalid or ineffective by any court of competent jurisdiction, such decision shall not affect the validity or effectiveness of the remaining portions of this Ordinance or any part thereof. The City Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause or phrase thereof irrespective of the fact that any one or more subsections, subdivisions, paragraphs, sentences, clauses or phrases are declared unconstitutional, invalid or ineffective.
Section 8. This Ordinance shall go into effect and be in full force and operation thirty (30) days after its final passage and adoption. The City Clerk shall certify to the adoption of this Ordinance and cause the same to be posted and published once within fifteen days after passage and adoption as may be required by law; or, in the alternative the City Clerk may cause to be published a summary of this Ordinance and a certified copy of the text of this Ordinance shall be posted in the Office of the City Clerk five days prior to the date of adoption of this Ordinance; and within fifteen days after adoption, the City Clerk shall cause to be published, the aforementioned summary and shall post a certified copy of this Ordinance, together with the vote for and against the same, in the Office of the City Clerk.
Introduced by Council Member and seconded by Council Member _____ on the __ day of _ ____ ., 2025.
Passed on the __ day of _ ___ _,, 2025 by the following vote:
AYES: Council Members
NOES:
ABSENT:
APPROVED:
Michael S. Amabile, Mayor
ATTEST:
Lucille L. Mallonee, City Clerk
201
EXHIBIT A
(COPY OF EXECUTED SECOND AMENDMENT]
202
RECORDING REQUESTED BY
AND WHEN RECORDED, MAIL TO
CITY CLERK
CITY OF LOS BANOS
520 J Street
Los Banos, CA 93635
No Recording Fee
SECOND AMENDMENT
TO DEVELOPMENT AGREEMENT
RELATIVE TO THE DEVELOPMENT KNOWN AS
"VILLAGES AT STONECREEK IV"
JULY_,2025
THIS DOCUMENT, INCLUDING EXHIBITS, TOTALS _ _ PAGES.
EACH PAGE IS "BATES STAMPED" SEQUENTIALLY IN THE LOWER RIGHT HAND CORNER.
203
SECOND AMENDMENT TO DEVELOPMENT AGREEMENT
RELATIVE TO THE DEVELOPMENT KNOWN AS
"VILLAGES AT STONECREEK IV"
This Second Amendment to Development Agreement (the "Second Amendment") is entered into on this _ day of - ---~ 2025 (the "Effective Date"), by and among the CITY OF LOS BANOS, a California municipal corporation ("City") and the ARTHUR W. AND ANNE L. DUNKLEY MARITAL PROPERTY TRUST UTD 12/4/87 and the ROSALYN M.
SIMON REVOCABLE TRUST UTD 10/24/06 (collectively "Developer").
RECITALS
WHEREAS, on June 15, 2005, City and Developer's predecessor in interest, entered into that certain agreement entitled "Development Agreement Relative to the Development Known as the Villages at Stonecreek IV", approved by Ordinance No. 1033 (hereinafter "Development Agreement"), recorded June 28, 2006 as Document #2005-048708 in the Official Records of the County of Merced ..
WHEREAS, on May 6, 2015, the City and Developer's predecessor in interest, entered into a First Amendment to the Development Agreement, approved by Ordinance No. 1129 (hereinafter "First Amendment") recorded July 13, 2015 as Document #2015-024046 in the Official Records of the County of Merced.
WHEREAS, by its terms the Development Agreement as amended by the First Amendment will expire on July 15, 2025;
WHEREAS, on December 26, 2023 Developer and Developer's predecessor in interest entered into an Assignment and Assumption Agreement whereby Developer predecessor in interest assigned all of its rights, interest, burdens and obligations and Developer assumed all of the burdens and obligations under the Development Agreement as amended by the First Amendment with respect to the Assigned Parcel(s) more particularly described in Exhibit A attached hereto and incorporated herein by this reference.
WHEREAS, pursuant to Section 1.13 of the Development Agreement, the Development Agreement may be amended by mutual consent in writing signed by the parties or their respective successors in interest in accordance with the provisions of Government Code Sections 65868 after a noticed public hearing;
WHEREAS, Developer and City now wish to amend the Development Agreement to extend the expiration date by ten (10) years to July 15, 2035; WHEREAS, pursuant to the California Environmental Quality Act and the State CEQA Guidelines, the City Council has determined no new information is available that requires any environmental review, other than that which was done in the Final Environmental Impact Report, 204
which was adopted by City's City Council by Resolution No. 4479, as part of the review and approval process of the Stonecreek Area Plan;
WHEREAS, pursuant to Section 1.13 of the Development Agreement on May 14, 2025, the Los Banos Planning Commission held a duly-noticed public hearing and after the conclusion of that hearing, reviewed all pertinent testimony and evidence, recommended approval of the Second Amendment;
WHEREAS, pursuant to Section 1.13 of the Development Agreement on ____ , 2025 and ____ , 2025, the Los Banos City Council held a duly-noticed public hearing and after the conclusion of that hearing, reviewed all pertinent testimony, and evidence and the Planning Commission's recommendations.
NOW, THEREFORE, based upon the foregoing recitals and the terms, conditions, covenants, and agreements contained herein, the parties hereto agree as follows:
Section l. The recitals above are true and correct and incorporated herein by this reference.
Section 2. All terms, phrases and words indicated to be defined terms by capitalization in this Second Amendment and that are not specifically defined in this Second Amendment or the context otherwise shall have the meaning ascribed to the same term, phrase, or word in the Agreement.
Section 3. Section 1.8 of the Development Agreement is hereby amended so that the term of the Development Agreement shall commence upon the Effective Date and shall terminate on July 15, 2035.
Section 4. The parties agree, except as specifically provided in this Second Amendment, the terms of the Development Agreement as amended by the First Amendment shall remain unchanged and in full-force and effect.
Section 5. The person( s) executing this Second Amendment on behalf of the parties hereto warrant (i) such party is duly-organized and existing, (ii) they are duly-authorized to execute and deliver this Second Amendment on behalf of said party, (iii) by so executing this Second Amendment, such party is formally bound to the provisions of this Second Amendment, and (iv) the entering into of this Second Amendment does not violate any provision of any other agreement to which said party is bound.
Section 6. This Second Amendment shall take effect upon the date the ordinance approving this Second Amendment takes effect.
Ill
Ill
Ill
Ill
205
IN WITNESS WHEREOF, this Second Amendment was executed by the parties thereto on the dates set forth below.
CITY OF LOS BANOS
a municipal corporation
By: __________ _
Michael S. Amabile, Mayor
ATTEST:
Lucille L. Mallonee, City Clerk
APPROVED AS TO FORM:
William A. Vaughn, City Attorney
DEVELOPER
By: ___ _ _ ______ _
Arthur W. Dunkley, Co-Trustee of the
Arthur W. and Anne L. Dunkley Marital
Property Trust UTD 12/4/87
By: _ _ _ ________ _
Anne L. Dunkley, Co-Trustee of the
Arthur W. and Anne L. Dunkley Marital
Property Trust UTD 12/4/87
By: _____ _____ _ _
Rosalyn M. Simon, Trustee of the
Rosalyn M. Simon Revocable Trust
UTD 10/24/06
Dated :___ ___ _ _ _ _ __ _
Dated - --- - ------
Dated - ---- - -----
Dated: - --------
Dated -----------
Dated - ----- - ---
SIGNATURES MUST BE NOTARIZED
206
EXHIBIT A
LEGAL DESCRIPTION
Lots A and B, as said lots are shown upon the Final Map entitled, "Tract No. 2005-05, Southbrook at Stonecreek, The Villages IV-Phase 3C, as recorded in Volume 80 of Official Plats at Pages 21-24.
EXCEPT THEREFROM all that portion of Lot A conveyed to the City of Los Banos, by that certain Grant Deed recorded August 31, 2021, as Document No. 2021038850, of Official Records.
EXCEPT THEREFROM an undivided 1/4 of all oil, gas and mineral rights in and to the above described land as excepted by Manuel M. Cardoza, et ux. In Deed recorded October 31, 1974 as Document #22036 in Book 1976, Page 557, of Official Records, with all rights, including surface rights of entry, above a depth of 500 feet below the surface, and quitclaim deed to Larry W.
Anderson, et ux in Quitclaim Deed recorded June 30, 2003 as Document No. 2003-041178, of Official Records.
APN: 430-060-022-000 & 430-060-023-000
207
LOsBanos
---~=--... -----...-.-------~:=il!O.:.----.:~-----------□
COMMUNITY AND ECONOMIC DEVELOPMENT
DEPARTMENT
Date: May 21, 2025
Regarding: Notice of Public Hearing
Proposal: Villages at Stonecreek IV Development Agreement Extension NOTICE IS HEREBY GIVEN THAT a Public Hearing will be held by the Los Banos City Council to consider extending the Development Agreement for the Villages at Stonecreek IV Subdivision.
The Los Banos Planning Commission held a public hearing on Wednesday, May 14, 2025, for the purpose of considering the above-mentioned project. At the completion of the public comment, the Planning Commission recommended approval of Villages at Stonecreek IV Development Agreement Extension.
A PUBLIC HEARING on this matter will be held at the next scheduled meeting of the Los Banos City Council on Wednesday, June 4, 2025 at 6:00 p.m. in the Council Chambers of Los Banos City Hall located at 520 "J" Street. Questions regarding the abovereferenced item may be directed to Stacy Souza Elms, Community and Economic Development Director, at City Hall or at (209) 827-2433 Persons wishing to provide oral comments on the described proposal may do so at this meeting or may provide written comments on this matter prior to the public meeting.
Written comments may be sent by U.S. Mail or hand delivered to the City of Los Banos City Hall at 520 "J" Street, Los Banos, California 93635. If no comments are received prior to or on the above date, it will be assumed that no comments are being offered. The public is also informed that should this matter, at some future date go to court, court testimony is limited to only those issues raised at the hearings per Government Code Section 65009.
THE CITY OF LOS BANOS
Stacy Souza Elms
Community and Economic Development Director
208
TO:
FROM:
DATE:
LOsBanos
t tiff Cn,!.sroa<ls ,f alifm nia
Agenda Staff Report
Mayor Amabile and Members of the City Council
Minerva Moreno, Finance Director~
June 18, 2025
SUBJECT: To Receive Public Comment and Consideration of the Appropriation Limitation for the 2025-2026 Fiscal Year (FY)
TYPE OF REPORT: Public Hearing
Recommendation:
The following actions are requested of Council to complete the process for this year:
■ Action Item 1 . Hold a Public Hearing concerning the Appropriation Limitation for the 2025-2026 FY.
■ Action Item 2. Council adopt a resolution of the City of Los Banos Setting the Tax Related Appropriation Limit in Compliance with Proposition 4 and Proposition 111 for Fiscal Year 2025-2026 using the California Department of Finance Inflation and Population factors.
Background:
In November 1979, the California voters approved Proposition 4, which created Article XIIIB of the State Constitution, a state law that requires the state and local governments to adopt an annual appropriation limit. This limit, also referred to as the "Gann Limit", establishes a limit on the proceeds of taxes that may be appropriated for spending in a given fiscal year. The limit allows the City's spending of tax proceeds to increase only by population growth and cost-of-living factors for the base year of 1978-1979. In June 1990, Proposition 111 was passed which changed the way the limit is calculated and is outlined as follows:
ITEM 7B
209
The City may increase its limit annually by using the following factors:
• Price Factor: By selecting the agency's cost of living factor to compute the appropriation limit (this action requires a vote of the governing body) or by using the cost of living factor provided by the California Department of Finance based on the per capita personal income.
• Population Factors: By using a percentage equal to the change in the county or city population, whichever is higher, as a growth factor for computing the appropriation limit (also provided annually by the California Department of Finance).
Staff recommends calculating the Appropriation Limit in accordance with the California Department of Finance inflation and population adjustment factors. For Fiscal Year 2025-2026, the Appropriation Limit is calculated as follows:
FY 2024-2025 Appropriation Limit
Multiplied by percentage growth in State Per Capita Personal Income Multiplied by change in City Population
Proposed FY 2025-2026 Appropriation Limit
$127,186,807
1.0644
1.0142
$137,298,158
The proposed appropriation for FY 2025-2026 of $30,185,915 is significantly below the allowable limit.
Fiscal Impact:
The Gann Appropriation Limit sets a spending limit for the amount that the City can legally tax the citizens of Los Banos. The fiscal impact of the Gann Appropriation limit would be the limitation of the City's ability to tax the citizens if it surpassed the $137,298,158 amount in taxes. The City is at 21.98% of the proposed limitation.
Reviewed by:
Gary Brizzee, City Manager
Attachments:
1. Resolution
2. Gann Appropriation Limitation Calculation
3. Public Hearing Notice
4. Department of Finance Letter regarding price and population information 210
RESOLUTION NO. ----
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF LOS BANOS ADOPTING THE
APPROPRIATION LIMIT IN COMPLIANCE WITH
PROPOSITION 4 AND PROPOSITION 111 FOR
FISCAL YEAR 2025-2026
WHEREAS, the City Council is required under Article XIIIB of the California Constitution to adopt the appropriations limit prior to adopting the annual budget; and WHEREAS, the City is permitted to annually adjust its Limit in accordance with inflation and population adjustment factors; and
WHEREAS, a Public Hearing was duly held on June 18, 2025 providing an opportunity for City Council to review the Appropriation Limitation Analysis and to allow for public comment; and
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Los Banos, that in accordance with Article XIIIB of the California Constitution, the City of Los Banos does hereby adopt the California Per Capita Personal Income at 1.0644% and the Population factor of 1.0142% to calculate the appropriations limit of $137,298,158 for FY 2025-2026, a copy of which is attached hereto as "Attachment 2".
The foregoing Resolution was introduced at a regular meeting of the City Council of the City of Los Banos held on the 18th day of June 2025, by Council Member ___ who moved its adoption, which motion was duly seconded by Council Member ___ and the Resolution adopted by the following vote:
AYES:
NOES:
ABSENT:
APPROVED:
Michael S. Amabile, Mayor
ATTEST:
Lucille L. Mallonee, City Clerk
211
Attachment 2
City of Los Banos
GANN APPROPRIATION LIMITATION
Fiscal Year 2025-2026
FY 2024-2025 Appropriations Limit
A. Change in California Per Capita Personal Income
( converted to a ratio)
B. Greater of the Change in population
( converted to a ratio)
City of Los Banos
County of Merced
Adjustment factor (A multiplied by B)
FY 2025-2026 Appropriations Limit
City of Los Banos Tax Appropriation Limit - 10 Years
FY City Population Limit
1.0644
1.0142
1.0043
2025-2026 48,896 $137,298,158
2024-2025 47,347 $127,186,807
2023-2024 47,300 $127,186,807
2022-2023 46,639 $115,399,111
2021-2022 42,869 $106,211,791
2020-2021 41 ,923 $98,080,886
2019-2020 41,898 $93,117,712
2018-2019 40,986 $87,483,758
2017-2018 39,993 $82,376,420
2016-2017 39,359 $78,178,248
$127,186,807
1.0795
$137,298,158
212
Attachment 3
Public Notice
Notice is hereby given that the City
Council of the City Los Banos will hold a
Public Hearing for the proposed Fiscal
Year 2025/2026 City Budget and a Public
Hearing for the Fiscal Year 2025/2026
Appropriation Limitation as follows:
Date: June 18, 2025
Time: 6:00 p.m.
Place: Council Chambers
City Hall
520 "J" Street
Los Banos, CA 93635
Questions regarding the above
referenced item may be directed to the
Finance Department at City Hall or (209)
827-7000.
June 4, 11, 2025
WEX#25-103
213
~t-lT o,,_ ./' • A ,<, ~ ..... q, A ,,
l 1imi1' ~ 111 1111 o
Attachment 4
0 ,,,
Jf.. .. DEPARTMENT OF Gavin Newsom ■ Governor 0
~'-'"'",.,,. f I NANCE --- ----1-02_1_0_ S_tr_ee_t_, ite_3_1_10--S cr nt CA 9_5_8_14-■ _ww_w ___ do- f-.c-a-.g-o-v
OFFICE'OFTHE DIRECTOR
May 2025
Dear Fiscal Officer:
Subject: Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code Section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 2025, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2025-26. Attachment A provides the change in California's per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the 2025-26 appropriations limit. Attachment B provides the city and unincorporated county population percentage change along with the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.
Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code Section 2228 provides additional information regarding the appropriations limit.
Article XIII B, Section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. The code section and the California Constitution can be accessed at the following website: http ://leqinfo.leqislature.ca.gov/faces/codes.xhtml.
Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.
Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code Section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller's Office. Finance will certify the higher estimate to the State Controller by June 1, 2025.
Please Note: The prior year's city population estimates may be revised. The per capita personal income change is based on historical data.
If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.
JOE STEPHENSHAW
Director
By:
ERIKA LI
Chief Deputy Director
Attachment
214
May 2025
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2025-26 appropriation limit is:
Per Capita Personal Income
Fiscal Year
(FY)
Percentage change
over prior year
2025-26 6.44
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2025-26 appropriation limit.
2025-26:
Per Capita Cost of Living Change = 6.44 percent
Population Change = 0.28 percent
Per Capita Cost of Living converted to a ratio:
Population converted to a ratio:
Calculation of factor for FY 2025-26:
6.44 + 100 = 1 .0644
100
0.28 + 100 = 1.0028
100
1 .0644 X 1 .0028 = 1 .067 4
215
FISCAL YEAR 2025-26
Attachment B
Annual Percent Change in Population Minus Exclusions•
January 1, 2024 to January 1, 2025 and Total Population January 1, 2025 Cit):'. Coun!):'. Percent Chanse 24-25
Atwater City Merced -0.18
Dos Palos City Merced -0.28
Gustine City Merced -0.23
Livingston City Merced -007
Los Banos City Merced 1.42
Merced City Merced 5.26
Balance of County Merced -4.65
Incorporated Merced 2.75
County Total Merced 0.43
Population Minus Population Minus
Exclusions 1-1-24 Exclusions 1-1-25 Total Population 1-1-25 31,921 31,862 31,862
5,728 5,712 5,712
6,035 6,021 6,021
14,451 14,441 14,441
48,213 48,896 48,896
93,138 98,039 98,039
91 ,101 86,861 88,109
199,486 204,971 204,971
290,587 291,832 293,080
'Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes. 216
FISCAL YEAR 2025-26
Attachment C
Annual Percent Change in Population Minus Exclusions*
January 1, 2024 to January 1, 2025 and Total Population January 1, 2025 Percent Change Population Minus
City Coun~ 24-25 Exclusions 1-1-24
Incorporated Merced 2.75 199,486
County Total Merced 0.43 290,587
About the Data
Population Minus Total Population
Exclusions 1-1-25 1-1-25
204,971 204,971
291,832 293,080
217
THIS PAGE IS INTENTIONALLY LEFT BLANK
218
LOsBanos
Agenda Staff Report
TO:
FROM:
Mayor Amabile and City Council Members
Minerva Moreno, Finance Director ~
DATE: June 18, 2025
SUBJECT: To Receive Public Comment and Consideration of the 2025/2026 Fiscal Year (FY) Budget
TYPE OF REPORT: Public Hearing
RECOMMENDATION:
The City Council is requested to take the following action regarding the City of Los Banos 2025/2026 Fiscal Year Budget:
• Conduct a noticed Public Hearing to review the Requested Budget for 2025/2026 FY.
• Adopt a resolution by the City Council, which approves the 2025/2026 FY Budget, and establishes the updated employee salary schedule (Div. 4), and Business and Travel Expenses - Policy (Div. 13).
BACKGROUND:
Each year, the City of Los Banos adopts an Annual Budget before the fiscal year begins on July 1. To prepare for the 2025/2026 budget adoption, departmental budget meetings were conducted from April 28 to May 5, 2025, followed by a Council Budget Workshop on May 6, 2025. The Proposed Budget was then presented at the City Council Meeting on June 4, 2025. These discussions assessed current needs and future priorities, ensuring fiscal sustainability through alignment with projected revenues.
The adoption of this resolution finalizes the 2025/2026 fiscal year budget process, authorizes its implementation effective July 1, 2025, and establishes the updated employee salary schedule and Business and Travel Expenses Policy.
DISCUSSION:
The following exhibits are provided for City Council's review and consideration:
ITEM 7C
219
• Exhibit A: The Summary of Fund Balance for the 2025/2026 FY set forth by fund the estimated revenues, transfers in and out, and the proposed expenditures.
• Exhibit B: Salary Schedule (Policy & Procedures Manual - Division 4) - presents the 2025/2026 FY employee classifications, positions authorized, and salary ranges for all employees.
• Exhibit C: Business and Travel Expenses (Policy & Procedure Manual - Division 13) - presents Funding Limits - based on the GSA (US General Services Administration) per diem rates.
Key Highlights from Exhibit A- Summary of Fund Balance for Fiscal Year 2025/2026:
• The General Fund unassigned beginning balance is estimated at $11.SM, with an ending balance of $11 M (excluding Measure H assigned funds). The City anticipates revenues of $27.SM, covering operational costs of approximately $27 .SM, along with $822K in one-time expenditures.
• City-wide revenues are projected at $87.7M, while total expenditures are estimated at $132.6M, with an expected City-wide ending balance of $155.SM. • General Fund revenue is expected to see slight growth, with conservative budgeting assumptions applied, considering current economic conditions. • Significant expenditure factors include continued increases in personnel costssalaries, health insurance, and retirement benefits-as well as rising costs in workers' compensation, liability insurance, utilities, fuel, and one-time expenditures for general governmental and capital projects. • This budget includes all salary adjustments resulting from negotiated Memorandums of Understanding (MOUs) with the six (6) bargaining groups and a 4% salary increase for unrepresented staff.
• Enterprise Funds reflect a CPI-based revenue increase for water, wastewater, and solid waste services, as outlined in the approved rate study.
Minimal changes were made from the previously presented proposed budget on June 4, 2025. The following adjustments were incorporated:
• General Fund revenues (property tax) increased by $252,001. • General Fund unrepresented personnel costs were adjusted from a 3% to a 4% increase totaling an additional $44,368.
• General Fund Spay/neuter program increased appropriations by $20,000 for a total of $50,000.
• General Fund Contingency increased by $150,000 for a total of $250,000 for potential CALPERS cost.
• General Fund CED Housing professional services increased appropriations by $50,000 for a total of $55,000 for Homeless Operations. • Measure H grant revenue increased by $125,000 for the Solar Lighting along the HG Fawcett Canalside project.
• Grant revenue in Fund 229 decreased by $1,424,119, reflecting the actual grant award amount for the Pioneer Rd. and Ortigalita Rd. Intersection project. 220
FISCAL IMPACT:
The 2025/2026 Fiscal Year Budget maintains the City's commitment to responsible financial management and long-term fiscal health.
A key priority remains preserving the General Fund reserve. In the 2010-2011 fiscal year, the City Council adopted a Fund Balance Reserve Policy, requiring the City to maintain reserves equal to 30% of General Fund operating expenditures to support ongoing municipal operations. Approximately $8.1 M of the total General Fund balance is assigned specifically for this purpose.
The proposed budget anticipates maintaining or enhancing current service levels throughout the upcoming fiscal year.
REVIEWED BY:
ATTACHMENTS:
Public Notice
Resolution
Exhibit A - Summary of Fund Balance
Exhibit B - Salary Schedule
Exhibit C - Business and Travel Expenses - Meals
Fiscal Year 2025-2026 Proposed Budget
221
Public Notice
Notice is hereby given .that the City
Council of the City Los Banos will hold a
Public Hearing for the proposed Fiscal
Year 2025/2026 City Budget and a Public
Hearing for the Fiscal Year 2025/2026
Appropriation Limitation as follows:
Date: June 18, 2025
Time: 6:00 p.m.
Place: Council Chambers
City Hall
520 "J" Street i
Los Banos, CA 93635
Questions regarding the above
referenced item may be directed to the
Finance Department at City Hall or (209)
827-7000.
June 4, 11, 2025
WEX#25-103 •
222
RESOLUTION NO. --
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF LOS BANOS APPROVING THE
2025/2026 FISCAL YEAR BUDGET, UPDATED
SALARY SCHEDULE (DIVISION 4), AND
BUSINESS AND TRAVEL EXPENSES (DIVISION
13) OF THE LOS BANOS POLICY AND
PROCEDURES MANUAL
WHEREAS, a Requested Budget for the 2025/2026 Fiscal Year has been presented to the City Council of the City of Los Banos; and WHEREAS, the Requested Budget for the City of Los Banos has been reviewed by the Finance Director, Interim City Manager, and Department Heads at department budget meetings held April 28 through May 5, 2025; and
WHEREAS, Public Hearings were duly held on June 5 and 18, 2025 providing an opportunity for City Council to review the Requested Budget and to allow for public comment.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Los Banos that the 2025/2026 Fiscal Year Budget, including the Salary Schedule and Business and Travel Expenses as approved by the City Council, is hereby adopted; and BE IT FURTHER RESOLVED that:
1) That Exhibit A - Summary of Fund Balance and Exhibit B - Salary Schedule, Exhibit C - Business and Travel Expenses are attached and made a part of this Resolution. Within each fund in Exhibit A, the estimated revenues presented are recognized, the Transfers In and Transfers Out are authorized, and the proposed expenditures are appropriated;
2) The City Manager is hereby authorized to transfer, per occurrence, up to $200,000 in appropriations for the General Fund and $100,000 in appropriations for any other fund between accounts within other funds in Exhibit A as a budget adjustment to meet unforeseen events;
3) The City Council of the City of Los Banos may adjust the overall appropriation levels in each fund at any time during the 2025/2026 Fiscal Year by action to amend this budget.
223
The foregoing Resolution was introduced at a regular meeting of the City Council of the City of Los Banos held on the 18th day of June 2025, by Council Member _ __ who moved its adoption, which motion was duly seconded by Council Member _ __ and the Resolution adopted by the following vote:
AYES:
NOES:
ABSENT:
APPROVED:
ATTEST:
Michael S. Amabile, Mayor
Lucille L. Mallonee, City Clerk
224
Exhibit A
City of Los Banos
Summary of Fund Balance
Fiscal Year 2025-2026
2024-25 2024-25 2024-25 Estimated 2025-26 2025-26 2025-26 2025-26 Estimated Est. Beginning Est Revenues Est Expend Beginning Requested Transfer Requested Transfer Ending Fund# Fund Balance Trans in Trans out Balance Revenues In Expenditures Out Balance 100 General Fund-Unassigned $ 7,694,409 $ 28,790,694 $ 24,726,959 $ 11,758,144 $ 27,539,327 $ 28,346,496 $ 10,950,975 100 General Fund-Assigned $ 21,904,862 $ 7,476,917 $ 14,427,945 $ 14,427,945 100 General Fund-Committed $ 8,000,000 $ 8,000,000 $ 8,000,000 101 General Fund-Measure H $ $ 11,418,930 $ 3,928,574 $ 7,490,356 $ 4,047,318 $ 4,465,902 $ 7,071,772 200 Movie Night $ 4,350 $ $ $ 4,350 $ 4,350
202 Adrnin City Hall Service Charge $ 686,208 $ 126,958 $ 52,000 $ 761,166 $ 24,103 $ 83,000 $ 702,269 204 Prevention Underage Drinking $ 9,459 $ 300 $ 1,056 $ 8,703 $ 600 $ 2,000 $ 7,303 206 ARP A Funding $ 5,508,779 $ 119,843 $ 4,098,837 $ 1,529,785 $ 1,529,785 $ 207 RSTP Exchange $ 601,708 $ 678,215 $ 812,313 $ 467,610 $ 672,215 $ 347,933 $ 791,892 208 General Government Impact Fee $ 100,102 $ 59,800 $ $ 159,902 $ 23,000 $ 155,000 $ 27,902 210 Plant a Tree $ 631 $ $ $ 631 $ 631
212 PEG Franchise $ 274,518 $ 57,800 $ 3,500 $ 328,818 $ 53,000 $ 255,000 $ 126,818 214 Transportation Expenditure $ 3,587,731 $ 1,542,441 $ 600,000 $ 4,530,172 $ 1,467,441 $ 3,000,000 $ 2,997,613 215 Gas Tax $ 2,762,084 $ 2,588,979 $ 2,214,911 $ 3,136,152 $ 2,585,229 $ 3,400,000 $ 2,321,381 220 Local Transportation Fund $ 884,202 $ 30,000 $ 357,168 $ 557,034 $ 10,000 $ 500,000 $ 67,034 229 Regional Transportation Impact Fee $ (57,834) $ 1,301,254 $ 1,243,420 $ $ 3,296,412 $ 3,296,412 $ 230 Traffic Impact Fee $ 11,071,635 $ 756,454 $ 376,962 $ 11,451,127 $ 500,000 $ 2,111,055 $ 9,840,072 231 Badger Flat Pioneer (In Lieu Fee) $ $ 150,200 $ $ 150,200 $ 100,200 $ 250,400 232 Storm Drain Fee $ 619,877 $ 315,000 $ $ 934,877 $ 55,000 $ 989,877 233 Lamoglia Traffic Impact $ 822,416 $ 28,000 $ 140,000 $ 710,416 $ 10,000 $ 460,000 $ 260,416 234 Meadowlands Traffic Impact $ 147,032 $ $ $ 147,032 $ 147,032 235 Asset Forfeiture $ 25,935 $ 1,065 $ $ 27,000 $ 27,000 236 Police Public Safety Augmentation $ 4,475,087 $ 2,087,387 $ 1,711,720 $ 4,850,754 $ 2,085,941 $ 2,544,362 $ 4,392,333 237 SLESF COPS Program $ (49,699) $ 247,018 $ 237,218 $ (39,899) $ 171,200 $ 170,366 $ (39,065) 238 Fire Public Safety Augmentation $ 2,758,147 $ 2,214,314 $ 1,673,130 $ 3,299,331 $ 2,098,816 $ 2,141,724 $ 3,256,423 243 Fire Capital Improvement $ 1,920,588 $ 246,492 $ $ 2,167,080 $ 310,000 $ 245,512 $ 2,231,568 244 Community Center Fee $ 338,485 $ 37,000 $ 154,996 $ 220,489 $ 6,000 $ 90,000 $ 136,489 245 Police Capital Improvement $ 684,727 $ 411,421 $ 497,848 $ 598,300 $ 320,000 $ 412,310 $ 505,990 246 Traffic Safety $ 97,704 $ 25,000 $ 69,599 $ 53,105 $ 47,346 $ 40,326 $ 60,125 249 CMAQ Grant $ 19,187 $ $ $ 19,187 $ 19,187
250 Los Banos Park Development Fee $ 8,265,499 $ 1,835,124 $ 578,000 $ 9,522,623 $ 972,000 $ 2,881,863 $ 2,443,458 $ 10,933,028 251 Mission Village Nortb Dev Fee $ 3,033 $ 150 $ $ 3,183 $ 3,183 $ 252 Public Facilities $ 36,151 $ 1,700 $ $ 37,851 $ 300 $ 38,151 253 Regency Estates Park Dev Fee $ 3,236 $ 156 $ $ 3,392 $ 3,392 $ 255 Vineyard Park Dev Fee $ 376 $ 18 $ $ 394 $ 394 $
256 Meadowland Park Dev Fee $ 1,150,456 $ 31,637 $ $ 1,182,093 $ 1,182,093 $ 257 Mission Village Soutb Park Dev Fee $ 28,551 $ 1,400 $ $ 29,951 $ 29,951 $ 258 Villages@ Stonecreek Park Dev Fee $ 2,062 $ 98 $ $ 2,160 $ 2,160 $ 259 Orchard Terrace Park Dev Fee $ 137 $ 6 $ $ 143 $ 143 $ 260 Sunrise Ranch Park Fund $ 1,477,331 $ 40,000 $ 1,279,624 $ 237,707 $ 59,335 $ 178,372 261 Shaunessy Village Park Dev Fee $ 1,097,361 $ 46,000 $ 685,707 $ 457,654 $ 444,640 $ 13,014 262 CDBG Program Income Micro Ent. $ 1,096 $ 51 $ $ 1,147 $ 1,147 264 Encampment Resolution Fund $ $ 11,967,384 $ 2,000,000 $ 9,967,384 $ 9,842,622 $ 124,762 271 Ranchwood Estates AD #1 $ 284,724 $ 710,750 $ 820,637 $ 174,837 $ 750,208 $ 726,230 $ 198,815 272 Cresthills AD #2 $ 177,668 $ 177,506 $ 158,038 $ 197,136 $ 197,252 $ 332,935 $ 61,453 273 Los Banos Gardens AD #3 $ 134,733 $ 232,675 $ 226,656 $ 140,752 $ 254,201 $ 333,892 $ 61,061 225
City of Los Banos
Summary of Fund Balance
Fiscal Year 2025-2026
2024-25 2024-25 2024-25 Estimated 2025-26 2025-26 2025-26 2025-26 Estimated Est. Beginning Est Revenues Est Expend Beginning Requested Transfer Requested Transfer Ending Fund# Fund Balance Trans in Trans out Balance Revenues In Expenditures Out Balance 274 College Green Estates AD #4 $ 138,105 $ 189,452 $ 162,136 $ 165,421 $ 211,273 $ 292,872 $ 83,822 275 Orchard Terrace AD #5 $ 40,240 $ 104,886 $ 97,439 $ 47,687 $ 114,646 $ 140,843 $ 21,490 276 St. Francis Estates AD #6 $ 51,338 $ 38,933 $ 57,648 $ 32,623 $ 38,133 $ 63,458 $ 7,298 277 Valley Meadows AD #7 $ 29,743 $ 27,607 $ 31,539 $ 25,811 $ 29,878 $ 42,295 $ 13,394 279 Jo-Lin Manor/Rancho De Amigos AD #9 $ 148,247 $ 237,641 $ 353,659 $ 32,229 $ 241,646 $ 247,971 $ 25,904 280 LB Creek Shopping Center AD #10 $ 58,013 $ 64,245 $ 54,032 $ 68,226 $ 65,421 $ 101,853 $ 31 ,794 281 Meadowlands AD # 11 $ (374,816) $ 895,055 $ 509,907 $ 10,332 $ 540,760 $ 537,745 $ 13,347 282 Mission Estates AD # 12 $ 82,430 $ 175,985 $ 150,980 $ 107,435 $ 183,561 $ 215,897 $ 75,099 283 Somerset Park AD #13 $ 41,001 $ 47,545 $ 52,040 $ 36,506 $ 51,808 $ 73,831 $ 14,483 284 Northgate @Regency Park AD #14 $ 233,876 $ 377,161 $ 569,367 $ 41,670 $ 400,328 $ 434,503 $ 7,495 285 Magnolia Grove AD #15 $ 8,505 $ 16,127 $ 15,374 $ 9,258 $ 17,702 $ 18,435 $ 8,525 286 Senior Home Villages AD #16 $ 12,567 $ 19,424 $ 18,523 $ 13,468 $ 20,733 $ 27,630 $ 6,571 287 Stonecreek Villages AD # 17 $ 276,500 $ 565,313 $ 652,285 $ 189,528 $ 769,582 $ 574,544 $ 384,566 288 Rail Trail Corridor AD #18 $ 55,468 $ 94,527 $ 104,415 $ 45,580 $ 168,525 $ 104,924 $ 109,181 289 Talbott Park Basin AD #19 $ 60,042 $ 111,734 $ 107,241 $ 64,535 $ 122,417 $ 123,599 $ 63,353 290 Police CFD $ 1,437,111 $ 989,907 $ 729,282 $ 1,697,736 $ 985,894 $ 897,172 $ 1,786,458 291 Fire CFD $ 552,866 $ 979,598 $ 962,492 $ 569,972 $ 982,895 $ 1,116,655 $ 436,212 293 HOME Program Income Housing Rehab $ 752,902 $ 154,256 $ $ 907,158 $ 55,000 $ 852,158 294 NSP Program Income $ 83,460 $ 57,872 $ 132,950 $ 8,382 $ 57,500 $ 65,882 295 Repair & Demolition $ 17,080 $ $ $ 17,080 $ 17,080
296 HCD $ (19,255) $ 193,722 $ 178,000 $ (3,533) $ 295,826 $ 292,326 $ (33) 297 The Villas Park Fund $ 1,972,645 $ 134,196 $ 446,294 $ 1,660,547 $ 1,660,547 $ 303 Traffic Mitigation $ 165,447 $ $ $ 165,447 $ 165,447 304 City Hall Impact Fee $ 1,874,091 $ 162,817 $ 365,351 $ 1,671,557 $ 82,144 $ 1,741,460 $ 12,241 306 Corporation Yard Impact Fee $ 365,625 $ 41 ,000 $ 30,000 $ 376,625 $ 15,000 $ 391,625 $ 322 Emergency Operations Center $ 5,415,184 $ 220,288 $ 500,000 $ 5,135,472 $ 200,000 $ 2,000,000 $ 3,335,472 323 Police Station $ 889,846 $ 66,154 $ 956,000 $
501 Water $ 43,262,568 $ 9,912,311 $ 6,563,155 $ 46,611,724 $ 9,089,430 $ 12,833,532 $ 42,867,622 502 Wastewater $ 25,327,791 $ 9,677,914 $ 8,787,937 $ 26,217,768 $ 9,148,515 $ 18,239,226 $ 17,127,057 505 Airport $ 867,061 $ 390,939 $ 438,896 $ 819,104 $ 333,675 $ 813,661 $ 339,118 510 Solid Waste & Street Sweeping $ 12,652,273 $ 7,798,360 $ 8,096,056 $ 12,354,577 $ 7,814,270 $ 15,270,585 $ 4,898,262 60 I Fleet Maintenance $ 34,127 $ 1,195,513 $ 1,250,467 $ (20,827) $ 1,472,088 $ 1,463,504 $ (12,243) 605 Facilities Maintenance $ $ 911,660 $ 884,391 $ 27,269 $ 1,316,874 $ 1,394,918 $ (50,775) 6 IO Information Technology $ 10,169 $ 854,555 $ 456,922 $ 407,802 $ 546,924 $ 536,924 $ 417,802 656 Retirees' Medical Health $ 261 ,947 $ 1,894,937 $ 1,894,937 $ 261 ,947 $ 1,921,738 $ 1,921 ,738 $ 261,947 $ 185,619,812 $ 106,880,85_5_ $ 91,735,503 $ 200,765,161 $ 84,836,295 $ 2,881 ,863 $ 129,749,021 $ 2,881,863 $ 155,852,435 Estimated beginning fund balances are based on an accrual basis except for the Business type funds which are based on an available unrestricted cash basis. *Fund balance includes funds set a side for facilities
226
EXHIBIT B
DIVISION 4
SALARY SCHEDULE
(Approved June 18, 2025 I Effective July 1. 2025)
SEC. 4003 REGULAR (FULL TIME) EMPLOYEE CLASSIFICATIONS-MONTHLY SALARY
SECTION A - ADMINISTRATION
TOTAL POSITIONS AUTHORIZED rn t8J 1
EMPLOYEE CLASSIFICATION AUTHORIZED RANGE STEP 1 STEP2 STEP 3 STEP4 STEP 5 City Manager (1) 1 a,@32 2Q,GQ9 * * * * *
18,360-22,950 * * * * *
City Attorney ill 16,524-201655 * * * * *
Assistant City Manager (1 )~
*
* 44,424 ~ 4-e,-W9 1@,@94 ~
14,998 15,748 16,535 17,362 18,230
Human Resources Director ( 1) 11 ,s@2 1a,14a * * * * *
12.336-15, 751 * * * * *
AssistaAt Gity GleFklHR Analyst ( 1) * Me-7 ~ +,4-JO 7,-4&7 ~ * 6,726 7,062 7,415 7,786 8,175
,A,9rniAiStFati1.1e G99F9iAateFilGeAfieeAtial ( 1) * M+-7 ~ ~ e,J44 ~ Assistant Citv Clerk/Records Coordinator * 5,696 5,981 6,280 6,594 6,924 HR Technician I (2) *
*
~ ~ ~ ~ ~
4,510 4,736 4,973 5,222 5,483
Admin Clerk (0)
Admin Clerk II * * ~ ~ ~ 4;4e8 ~ * * 3,975 4,174 4,383 4,602 4,832 Admin Clerk I * * ~ MOO ~ ~ ~
* * 3,335 3,502 3,677 3,861 4,054
~ Assistant City Manag_er e_osition is authorized but unfunded.
SECTION B - FINANCE
TOT AL POSITIONS AUTHORIZED (11 )
EMPLOYEE CLASSIFICATION AUTHORIZED RANGE STEP 1 STEP2 STEP3 STEP4 STEP5 Finance Director ( 1) 13,HiJ 1e,SQ7 * * * * *
13,690-17,479
Finance Manager ( 1) * ~ ~ ~ ~ +GM4
* 9,276 9,740 10,227 10,738 11,275
Accountant (2)
Accountant II * * e;-4-ee &,--7-89 ~ +;-484 7,8M
* * 6,661 6,994 7,344 7,711 8,097
Accountant I * * ~ ~ ~ e,099 e,4G4
* * 5.427 5,698 5,983 6,282 6,596
Information Technology Technician (1) * MM ~ e;-040 ~ e,e2-7 * 5,615 5,896 6,191 6,501 6,826
Accounting Technician/Clerk (6)
Accounting Technician *
*
* ~ ~ ~ 5,449 ~
* 4,555 4,783 5,022 5,273 5,537
Accounting Clerk II *
*
*
* ~ ~ ~ 4,4e8 ~
3,975 4,174 4,383 4,602 4,832
Accounting Clerk I * * ~ MOO ~ ~ ~
* * 3,335 3,502 3,677 3,861 4,054
* Comment: Promotions to skill levels within the Accountant and Accounting Technician job classifications are made by the Finance Director with concurrence of the City Manager.
STEP6
*
*
*
~
19,142
*
*
~
8,584
a-,9-94-
7,270
~
5,757
4,92e
5,074
~
4,257
STEP6
*
~
11,839
~
8,502
@.-724
6,926
~
7,167
~
5,814
4,92e
5,074
~
4,257
227
SECTION C - COMMUNITY & ECONOMIC DEVELOPMENT
TOTAL POSITIONS AUTHORIZED 00 (8)
EMPLOYEE CLASSIFICATION AUTHORIZED RANGE STEP 1 STEP2 STEP3 STEP4 STEP5 STEP6 Community & Economic Development Director (1) ~a.~@a rn,2@7 * * * * * * 13,623-16,918 * * * * * *
Housing Program Manager ( 1) * ~ ~ ~ rn,a2a 40-;-Mt ~ ~ ,asa * 9,276 9,740 10,227 10,738 11,275 11.839
Homeless Outreach Coordinator f-B@ * &,-4-7-7 ~ ~ ~ ~ @,9-94 * 5,641 5,923 6,219 6,530 6.857 7,200
Planner (1)
Senior Planner * * 1,-W+ ~ 8,2-7e S;e9Q 9,--m 9,W4
* * 7,807 8,197 8,607 9,037 9,489 9,963
Associate Planner * * MW e,-789 +-,4-28 +;484 +;-8§8 ~
* * 6,661 6,994 7,344 7,711 8,097 8,502
Assistant Planner * * ~ ~ ~ @,099 e,4G4 ~
* * 5,427 5,698 5,983 6,282 6,596 6,926
Administrative Coordinator ill * 5,641 5,923 6,219 6,530 6,857 7,200 Planning Technician ( 1) * 4#-7 ~ ~ ~ a,74-e ~
* 4,869 5,112 5,368 5,636 5,918 6,214
Admin Clerk (1)
Admin Clerk II * * ~ ~ ~ 4,4e8 4,eS-1- ~
* * 3,975 4,174 4,383 4,602 4,832 5,074
Admin Clerk I *
*
*
*
~ M-OQ ~ a,+49 ~ ~
3,335 3,502 3,677 3,861 4,054 4,257
* Comment: Promotions to skill levels within the Planner job classifications are made by the Community & Economic Development Director with concurrence of the City Manager.
SECTION D - PUBLIC WORKS
TOTAL POSITIONS AUTHORIZED f§fil (63)
EMPLOYEE CLASSIFICATION AUTHORIZED RANGE STEP 1 STEP2 STEP3 STEP4 STEP5 STEP6 Director (1)
Public Works Director/City Engineer * ~a,Hl7 19,29Q * * * * * * * 15, 711-20, 062 * * * * * *
Public Works Director,!Cit't• Engineer * 14,925-19,059 * * * * * * Engineer ( 1)
City Engineer * * 14,179 14,888 15,632 16.414 17,235 18,097 Assistant Citv Engineer * * 12,956 13,604 14,284 14,998 15,748 16,535 Assistant Public Works Director ( 1) * -W,M9 44;We ~ ~ ~ ~ a,4@4 * 10,971 11,520 12,096 12,701 13,336 14,003
Public Works Operations Manager fJt@.
*
* 7;filO ~ 8,294 ~ 9,44-i ~
7,821 8,212 8,623 9,054 9,507 9,982
Facilities Manager ( 1) * 7;filO ~ 8,294 ~ 9,44-i ~
* 7,821 8,212 8,623 9,054 9,507 9,982
Public Works Supervisor ( 1) *
*
&,-944- 6,2--W ~ e,84+ ~ ~
6,151 6,459 6,782 7,121 7,477 7.851
Water Quality Specialist ( 1)
*
* ~ e;-000 ~ ~ e,9a4 ~
5,951 6,249 6,561 6,889 7,233 7,595
Fleet Maintenance Coordinator ( 1) * a,aW ~ e,4-aS e;4ee e,-789 7,428 * 5,809 6,099 6.404 6,724 7,060 7,413
Foreman (3) * &,-4-7-7 &,-7-W e-;008 ~ ~ e,-990
* 5,696 5,981 6,280 6,594 6,924 7,270
Administrative (3)
Administrative Coordinator * * &,-4-7-7 ~ ~ e,J44 ~ @,9-94 * * 5,641 5,923 6,219 6,530 6,857 7,200
Administrative Assistant *
* *
* 4,47e 4,-700 ~ ~ M44- ~
4,610 4,841 5,083 5,337 5,604 5,884
228
Engineering Technician (2) * ~ ~ ~ &;-44-9 ~ a,e-44
* 4,555 4,783 5,022 5,273 5,537 5,814
Admin Clerk (2)
Admin Clerk II * * ~ ~ ~ 4,4@8 ~ 4,926
* * 3,975 4,174 4,383 4,602 4,832 5,074
Admin Clerk I * * ~ MOO ~ ~ ~ ~
* * 3,335 3,502 3,677 3,861 4,054 4,257
Inspector I (2) * a,42e ~ ~ ~ e,W6 ~
* 5,589 5,868 6,161 6,469 6,792 7,132
Maintenance Mechanic II ( 1) * ~ 4,4-7e 4,--700 4,-Wa ~ &,44--1- * 4,391 4,611 4,842 5,084 5,338 5,605
Maintenance Mechanic I (1) * ~ ~ ~ ~ ~ 4,800
* 3,939 4,136 4,343 4,560 4,788 5,027
Custodian ~@)_ *
* ~ MOO ~ ~ ~ ~
3,335 3,502 3,677 3,861 4,054 4,257
Environmental Control f-141 Ml
Environmental Control Specialist Ill * * a,2-09 MW &,--742 e,009 ~ e,a4-7 * * 5,365 5,633 5,915 6.211 6,522 6,848
Environmental Control Specialist II * * 4-,WS 4,-+W ~ ~ ~ ~ * * 4,705 4,940 5,187 5,446 5,718 6,004 Environmental Control Specialist I * * 4,-J&G 4,-WS 4,79a ~ ~ ~ * * 4,481 4,705 4,940 5,187 5.446 5,718
Environmental Control Specialist Trainee * * ~ 4,4% ~ ~ ~ ~ * * 4,086 4,290 4,505 4,730 4,967 5,215
Utilities (14)
Utilities Maintenance Ill * * 4,W-1- ~ a;-4-72 ~ ~ &,-Wg * * 4,832 5,074 5,328 5,594 5,874 6,168
Utilities Maintenance 11 * * ~ 4,4-7e 4,--700 ~ ~ &,44--1- * * 4,391 4,611 4,842 5,084 5,338 5,605
Utilities Maintenance I * * ~ ~ ~ ~ ~ 4,800
* * 3,939 4,136 4,343 4,560 4,788 5,027
Maintenance f++HW.
Maintenance Worker Ill * * 4,e-78 ~ a,4-58 ~ ~ a-,9-7-4- * * 4,818 5,059 5,312 5,578 5,857 6,150
Maintenance Worker II * * ~ 4,449 4;-e-7--1- 4,-Wa &,-1-W MOO * * 4,364 4,582 4.811 5,052 5,305 5,570
Maintenance Worker I * * ~ ~ ~ ~ ~ 4,800
* * 3,939 4,136 4,343 4,560 4,788 5,027
* Comment: Promotions to skill levels within the Environmental Control Specialist Ill, Utilities Maintenance Ill, Maintenance Worker Ill, Administrative Coordinator, Administrative Assistant job classifications are made by the Public Works Director/City Engineer with concurrence of the City Manager. * Additionally, the Public Works Director/City Engineer with concurrence of the City Manager, may temporarily or permanently reassign certain employees in accordance with the following guidelines: 1) Supervisor level positions -- Employees serving in capacity of Supervisor may be reassigned to an equivalent pay grade within any of the Supervisor level positions; and 2) Maintenance -- Employees assigned to any one of these three broad employment classifications may be reassigned to an equivalent pay grade of one of the other two classifications.
SECTION E - PARKS & RECREATION
TOTAL POSITIONS AUTHORIZED £44-} (15)
EMPLOYEE CLASSIFICATION AUTHORIZED RANGE STEP 1 STEP 2 STEP3 STEP4 STEPS STEP6 Director/Manager ( 1)
Parks & Recreation Director * Hl,294 1J,14J * * * * * * * 10,706-13,669 * * * * * *
Parks & Recreation Operations Manager * * +,@} ~ ~ 8,700 ~ ~ * * 7.821 8,212 8,623 9,054 9,507 9,982
Recreation Supervisor ( 1) * ~ @,2-4-0 ~ ~ -7,4W +M-8
* 6,151 6,459 6,782 7,121 7,477 7,851
229
Foreman ( 1) * M-7--7 ¥W e,-038 e,a40 ~ ~
* 5,696 5,981 6,280 6,594 6,924 7,270
Administrative Coordinator ( 1) * M-7--7 &,--7-&1- ~ ~ ~ 6,994 * 5,641 5,923 6,219 6,530 6,857 7,200
Recreation Coordinator f21@
Recreation Coordinator II * * 3.975 4,174 4,383 4.602 4,832 5,074 Recreation Coordinator I ~ * ~ J;-400 a,a+Q ~ ~ ~ * * 3,335 3,502 3,677 3,861 4,054 4,257 Maintenance (8)
Maintenance Worker Ill * * ~ ~ ~ ~ ~ ~
* * 4.818 5,059 5,312 5,578 5,857 6,150
Maintenance Worker II * * ~ 4,449 ~ 4,90a ~ MOO
* * 4,364 4,582 4,811 5,052 5,305 5,570
Maintenance Worker I * * ~ 4,{}4-5 4,246 ~ 4,-e48 4,S8Q * * 3,939 4,136 4,343 4,560 4,788 5,027
* Comment: Promotions to skill levels within the Maintenance Ill job classifications are made by the Parks & Recreation Director with concurrence of the City Manager.
* Additionally, the Parks & Recreation Director with concurrence of the City Manager, may temporarily or permanently reassign certain employees in accordance with the following guidelines: 1) Supervisor level positions -- Employees serving in capacity of Supervisor may be reassigned to an equivalent pay grade within any of the Supervisor level positions; and 2) Maintenance -- Employees assigned to any one of these three broad employment classifications may be reassigned to an equivalent pay grade of one of the other two classifications.
SECTION F - FIRE & BUILDING
TOT AL POSITIONS AUTHORIZED ~ (26) 2
EMPLOYEE CLASSIFICATION AUTHORIZED RANGE STEP 1 STEP2 STEP 3 STEP4 STEPS STEP6 Fire Chief ( 1) ~ 3, ~ ai rn,7@~ * * * * * *
13,657-17.431 * * * * * *
Assistant Fire Chief (1) *
* ~ ~ ~ ~i,a~9 ~ ~
11,248 11,810 12.401 13,021 13,672 14,356
Batallion Chief @~ * 9,433 9,905 10,400 10,920 11,466 12,039 Fire Captain (7) * +,4-+e ~ ~ ~ ~ 9;4§9
* 7,391 7,761 8,149 8,556 8,984 9,433
Fire Engineer (6) * ~ +;-044- ~ +;4-7-Q ~ 3;0-79
* 7,041 7,393 7,763 8,151 8,559 8,987
Fire Fighter (6) * ~ ~ ~ ~ ~ +,++a
* 5,791 6,081 6,385 6,704 7,039 7,391
Administrative Coordinator ( 1) *
*
M-7--7 &,--7-&1- ~ @,Mt ~ ~
5,641 5,923 6,219 6,530 6,857 7,200
Admin Clerk (1)
Admin Clerk II * * ~ ~ ~ 4,4-@g 4,e94 4;-92e
* * 3,975 4,174 4.383 4,602 4,832 5,074
Admin Clerk I *
*
* ~ J;-400 a,a+Q J,-74-9 ~ ~
* 3,335 3,502 3,677 3,861 4,054 4,257
~ Three (31 Batallion Chiefs are authorized but one (1 l is unfunded.
SECTlON G - POLICE
TOT AL POSITIONS AUTHORIZED £33} (88)
EMPLOYEE CLASSIFICATION AUTHORIZED RANGE STEP 1 STEP 2 STEP 3 STEP4 STEPS STEP6 Police Chief (1) ~4,339 18,3G4 * * * * * *
14,913-19,036 * * * * * *
Police Commander (2) * 44,447 ~ +2,e24 ~ ~ 44,e44
* 11,790 12,380 12,999 13,649 14,331 15,048
Police Sergeant f8Hfil. * 9,4Jg 9,9--W -W,400 ~ ~ 44,+W * 9,721 10,207 10,717 11,253 11,816 12.111
230
Police SeNices Manager ( 1) * ~ ~ 9,W-7 ~ 4-0,Q4G rn,a42 * 8,508 8,933 9,380 9,849 10,341 10,858
Public Safety Dispatch SupeNisor ( 1) * ~ e,+-1-4 +,G4+ ~ +,7e9 3,-4-a-7 * 6,647 6,979 7,328 7,694 8,079 8,483
Records Sue.ervisor ill * 5,696 5,981 6,280 6,594 6,924 7,270 Code Enforcement Officer (6) * 4,-Q49 6,-4-9-7 M&7 ~ ~ ~ * 5,147 5,404 5,674 5,958 6,256 6,569
Public Safety Dispatcher ( 11) * 4,-7+9 ~ ~ ~ ~ e,GW
* 4,922 5,168 5,426 5,697 5,982 6,281
Crime Analyst ( 1) * ~ ~ ~ ~ ~ &,-9G4
* 4,811 5,052 5,305 5,570 5,849 6,141
Property Evidence Technician ( 1) * 4,00-7 ~ ~ 4,ee4 ~ ~ * 4,188 4,397 4,617 4,848 5,090 5,345
Community SeNices Officer (8) * ~ ~ ~ 4,-00-1- 4,2e4 4,4+7 * 3,614 3,795 3,985 4,184 4,393 4,613
Animal Shelter Attendant (2) * ~ ~ ~ 4,-002 ~ 4,478
* 3,650 3,833 4,025 4,226 4,437 4,659
Police Officer ~(39)~ * e,-S44 ~ ~ ~ 8,40-1- ~
* * 7,118 7,474 7,848 8,240 8,652 9,085
Police Trainee * * ~ ~ ~ ~ ~ 4,--790
* * 3,903 4,098 4,303 4,518 4,744 4,981
Maintenance ill *
Maintenance Worker Ill * * 4,818 5,059 5,312 5,578 5,857 6,150 - Maintenance Worker II * - * 4,364 4,582 4,811 5,052 5,305 5,570
Maintenance Worker I * * 3,939 4,136 4,343 4,560 4,788 5,027 Admin Clerk (4) *
Admin Clerk II * * ~ ~ ~ 4,4@8 4,e94- ~
* * 3,975 4,174 4,383 4,602 4,832 5,074
Admin Clerk I *
*
*
* ~ ~ ~ J,-749 ~ ~
3,335 3,502 3,677 3,861 4,054 4,257
-1-~ The Police Trainee position may be filled in lieu of Police Officer positions. The total number of Police Officers and Police Trainees shall not exceed the total number authorized for Police Officer.
SEC. 4004 PART TIME & ELECTED EMPLOYEE CLASSIFICATIONS
EMPLOYEE CLASSIFICATION STEP 1 STEP2 STEP 3 STEP4 STEPS STEP6 Public Works De12artment -- Hourlj' Sala!}'.
Maintenance Worker ~ 2244 ~ 24.48 ~ ~
22.72 23.86 25.05 26.31 27.62 29.00
Admin Clerk ~ ~ 20,40 ~ n.44 ~
19.24 20.20 21.21 22.27 23.39 24.56
Parks & Recreation De12artment -- Hourlj' Sala!}'.
Maintenance Worker ~ 2244 ~ 24.48 ~ ~
22.72 23.86 25.05 26.31 27.62 29.00
Recreation Assistant ~ ~ 20,40 ~ n.44 ~
19.24 20.20 21.21 22.27 23.39 24.56
Public Safety DeQartment -- Hourlj' Sala!}'.
Police Officer ~ ~ 42-,-84 4,4.gg 4&.-92 ~
41.06 43.12 45.28 47.54 49.91 52.41
Fire Fighter n-43 ~ 24.48 2:a,.W ~ 2+.-§4
33.41 35.08 36.84 38.68 40.61 42.64
Code Enforcement Officer ~ 2-9-,.§S ~ ~ ~ ~
29.69 30.88 32.42 34.04 35.74 37.53
Dispatcher 2&.-7e ~ 2-9-,.§S W:W ~ ~
28.40 29.81 31.30 32.87 34.51 36.24
Maintenance Worker ~ 2244 ~ u.48 2:a,.W ~
22.72 23.86 25.05 26.31 27.62 29.00
231
Community Services Officer 4-9.,ee 2040 ~ ~ 2J-4a ,244g
20.85 21.89 22.99 24.14 25.34 26.61
Admin Clerk ~ ~ 2040 ~ 22-44 ~
19.24 20.20 21.21 22.27 23.39 24.56
Custodian ~ ~ 2040 ~ 22-44 ~
19.24 20.20 21.21 22.27 23.39 24.56
Cit,: Hall Division -- Houri~ SalaQ:'.
Admin Clerk/Accounting Clerk ~ ~ 2040 ~ 22-44 ~
19.24 20.20 21.21 22.27 23.39 24.56
Custodian ~ ~ 2040 ~ 22-44 ~
19.24 20.20 21.21 22.27 23.39 24.56
Elected Officials -- Month!~ Sala!:Y
Mayor 400.00 monthly
Council Members 300.00 monthly
City Clerk 100.00 monthly
City Treasurer 100
.00 monthly
232
EXHIBIT C Upda~d: December4,2013June18, 2025
DIVISION 13
BUSINESS AND TRAVEL EXPENSES
SEC. 13001 INTRODUCTION
The purpose of this Division is to identify policy with regard to City funding of certain expenses incurred by employees who are engaged in official business or travel.
SEC. 13002 POLICY STATEMENT
It shall be the policy of the City of Los Banos to provide funding for the actual and reasonable costs incurred by employees and official guests who are required or authorized to participate in business functions and activities that are initiated or approved by the City.
SEC. 13003 OFFICIAL GUEST DEFINED
The term "Official Guest" shall mean a person, other than an employee of the City, who was invited to participate in a City function or activity by a Division Head, Department Head, the City Manager, or City Council, after a determination was made by the inviting authority that participation of the guest was appropriate and beneficial to the interest of the City.
SEC. 13004 PRIOR APPROVAL OF EXPENDITURES REQUIRED
Business and Travel expenditures must be approved in advance by a Division Head, Department Head, the City Manager, or City Council. Failure to receive prior approval may result in denial of reimbursement. Exception: In the case of an unforeseen situation where expenditures were found to be necessary and proper, approval may be forthcoming after the fact.
SEC. 13005 TYPES OF EXPENSES COVERED
The typical type(s) of expenses that are allowable, in accordance with the guidelines set forth in this Division, are; meals, refreshments, lodging, transportation, admission, membership, registration, and miscellaneous costs and fees.
SEC. 13006 FUNDING ARRANGEMENTS
As determined appropriate by a Division Head, Department Head, the City Manager, or City Council, business and travel expenses may be funded; a) by advance funding to the employee b) by direct payment to the vendor of services or supplies, or c) reimbursement to the employee or official guest after expenses are incurred. Normally, higher type costs, such as lodging and commercial travel, are paid directly to the vendor. Conversely, lesser costs, such as one-day type lunches and short distance private vehicle travel, are funded by reimbursement.
Business and Travel Expenses
13-1
233
Updated: December 4, 2013 June 18, 2025
SEC. 13007 PERSONAL VEHICLE USE
Whenever an employee is permitted or required to use his/her private vehicle for official City business, he/she shall be entitled to advance funding in the amount equivalent to current Internal Revenue Service (IRS) standards for travel to and from approved destination by the most direct route.
A. Employees shall not use private vehicles for official City business unless they have received prior approval of a Division Head, Department Head, the City Manager, or City Council.
B. In order to receive approval for use of a private vehicle for official City business an employee must present a copy of the current insurance coverage on the vehicle to the approving authority. The insurance coverage shall meet the minimum requirements set forth in State Law.
C. When an employee who has been granted permission to use his/her private vehicle on official City business and is involved in an accident (regardless of the severity) he/she shall immediately file a report with the police agency having jurisdiction over the accident scene. Additionally, he/she shall file a report with his/her supervisor immediately upon return to duty.
Special Note: In the case of accidents involving personal vehicles, the City shall consider the employee's personal auto insurance as the primary insurance and the City's coverage as secondary.
D. The City shall not consider itself liable to any degree when an employee; a) uses his/her private vehicle for official City business without proper approval, b) when an employee uses his/her personal vehicle without proper insurance, or c) when an employee operates his/her private vehicle while under the influence of alcohol or drugs or in reckless disregard for the safety of himself/herself or others.
SEC. 13008 COMMERCIAL TRAVEL
Whenever travel by commercial carrier is authorized the City shall fu.nd the lowest available fare, normally identified as coach or second class. Employees and official guests may at their own expense, upgrade to first class by paying the difference between the coach or second classsecond-class fare and first class. Receipts are required even if the vendor is paid direct by City warrant.
SEC. 13009 LODGING ACCOMMODATIONS
Whenever an overnight stay is necessary the City shall fund the actual cost of the room for employees and official guests. Room accommodations shall be selected or approved by a Division Head, Department Head, the City Manager, or City Council, to assure that they are reasonably priced for the type of function being attended in the geographical area Business and Travel Expenses
13-2
234
Updated: December 4, 2013 June 18. 2025
where they are located. Receipts are required even if the vendor is paid direct by City warrant.
SEC. 13010 MEALS
Meals are normally provided or funded by the City whenever an employee or official guest are; a) participating in an approved business activity during an established meal period; b) participating in an approved business activity that is combined with the service of a meal; or c) traveling out of town on approved business during an established meal period.
A. Meal Period - Established Meal Periods are: Breakfast, 6:00 a.m. - ~8:00 a.m.; Lunch, 112:00 ~p.m. - 2:00 p.m.; and Dinner, 5:00 p.m. - 8:00 p.m.
B. Funding Limits - Except when higher amounts are approved by Division Heads, Department Heads, the City Manager, or City Council, funding for meals shall not exceed the applicable U.S. General Services Administration (GSA) "Standard Rate", as published on the GSA website: https://www.gsa.gov/travel/plan-book/per-diemrates. ~The per persont meal & limit§ee--te for 2025 are: Breakfast - $168.00; Lunch - $194-2.00; and Dinner - $28~.00.
SEC. 13011 ADMISSION, MEMBERSHIP, AND REGISTRATION FEES The City shall fund the actual cost of admission, membership or registration fees for employees and official guests who are participating in an approved City function or activity.
Receipts are required even if the vendor is paid direct by City warrant.
SEC. 13012 MISCELLANEOUS FEES AND EXPENSES
The City shall fund the actual cost of miscellaneous fees and expenses such as parking fees, toll fees, training materials, supplies, refreshments, and gasoline purchases for employees and official guests who are participating in an approved City function or activity.
Receipts or certification of expenditures are required.
SEC. 13013 BUSINESS AND TRAVEL EXPENSE CLAIMS
Business and Travel Expense Claims shall be completed for all expenditures of City funds during business and travel. The claim form, which also serves as a certification of expenditures, shall be signed by the employee receiving the funding and approved by the employee's Division Head, Department Head, or City Manager. See Business and Travel Expense Claims and Certification of Expenditures Form included in this Division.
Employees will be required to provide receipts to account for all reimbursements for business and travel expenses.
Business and Travel Expenses
13-3
235
Updated: December 4, 2013 June 18, 2025
Employee:
Purpose:
Location:
Travel Dates:
BUSINESS AND TRAVEL EXPENSE CLAIMS
AND CERTIFICATION OF EXPENDITURES
(FORM DIV-13-1)
Department:
Account(s):
FUNDS TO BE REIMBURSEMENT
EXPENDITURES EXPENDED AMOUNT REQUESTED
Transportation (mileaqe)
Commercial Transportation
Lodqing
Meals
Admission, & Reqistration Fees
Miscellaneous
TOTAL
APPROVAL OF BUSINESS AND/OR TRAVEL EXPENSES
Sianature of Division/Dept Head/City Manager: Date:
EMPLOYEE ACKNOWLEDGMENT
ACTUAL FUNDS
REIMBURSED
I hereby acknowledge that I was advanced funds in the above amount for City Business and/or Travel Expenses during the specified travel dates above (Receipts for these expenditures are not required).
Signature of Employee: Date:
*-*-FINANCE USE ONLY (Direct Payments by City Warrant)*-****- Warrant Pavable To: Date Issued
Business and Travel Expenses
13-4
Amount Warrant No.
236
Finance Official:
Updated: December 4, 2013 June 18, 2025
Date:
TRAVEL EXPENSE WORKSHEET
(FORM DIV-13-2)
(For Meals and Miscellaneous Expenses)
Employee: ____ _____ _ Purpose: _ ________ _ Dates:
DATE BREAKFAST LUNCH
(up to $8) (up to $12)
DINNER MISC
(up to $23) EXPENSE
Business and Travel Expenses
13-5
(Include Description)
237
Updated: December 4, 2013 June 18, 2025
Business and Travel Expenses
13-6
I GRAND TOTAL: $
238
6/10/25, 1 :58 PM FY 2025 per diem rates for ZIP Code 93635 ■ U.S. General Setvkes Administration
FY 2025 per diem rates for ZIP Code 93635
Meals and incidental expenses (M&IE) rates and breakdown First
M&IE Incidental and
Primary destination County total Breakfast Lunch Dinner lastday expenses of travel
Applies
for all
Standard Rate locations $68 $16 $19 $28 $5 $51.00 without specified
rates
about:blank 1/1
239
6/10/25, 1 :58 PM FY 2025 per diem rates for California • U.S. General Services Administration
FY 2025 per diem rates for California
Meals and incidental expenses (M&IE) rates and breakdown First
M&IE Incidental and
Primary destination County total Breakfast Lunch Dinner lastday expenses of travel
Applies for
all locations
Standard Rate '/4, without $68 $16 $19 $28 $5 $51.00
specified
rates
Antioch/ Brentwood/ Contra $86 $22 $23 $36 $5 $64.50 Concord Costa Bakersfield/ Ridgecrest Kern $74 $18 $20 $31 $5 $55.50
Barstow/ Ontario/ San $86 $22 $23 $36 $5 $64.50 Victorville Bernardino Inyo/
Death Valley NAWS $80 $20 $22 $33 $5 $60.00
China Lake
Eureka/ Arcata/ Humboldt $86 $22 $23 $36 $5 $64.50 McKinleyville Fresno Fresno $86 $22 $23 $36 $5 $64.50
Los Angeles
/Orange/
Ventura/
Los Angeles
Edwards $86 $22 $23 $36 $5 $64.50 AFB less the
city of
Santa
Monica
Mammoth Lakes Mono $86 $22 $23 $36 $5 $64.50
Mill Valley/ San Rafael/ Marin $92 $23 $26 $38 $5 $69.00 Novato Monterey Monterey $92 $23 $26 $38 $5 $69.00
Napa Napa $92 $23 $26 $38 $5 $69.00
about:blank 1/2
240
6/10/25, 1 :58 PM FY 2025 per diem rates for California First
M&IE Incidental and
Primary destination County total Breakfast Lunch Dinner lastday expenses of travel
Oakhurst Madera $80 $20 $22 $33 $5 $60.00
Oakland Alameda $92 $23 $26 $38 $5 $69.00
Palm Springs Riverside $86 $22 $23 $36 $5 $64.50
Point Arena/ Gualala Mendocino $86 $22 $23 $36 $5 $64.50 Sacramento Sacramento $86 $22 $23 $36 $5 $64.50
San Diego San Diego $86 $22 $23 $36 $5 $64.50
San Francisco
San $92 $23 $26 $38 $5 $69.00 Francisco
San Luis Obispo
San Luis $86 $22 $23 $36 $5 $64.50 Obispo
San Mateo/ Foster City San Mateo $86 $22 $23 $36 $5 $64.50 / Belmont Santa Barbara Santa $92 $23 $26 $38 $5 $69.00 Barbara
Santa Cruz Santa Cruz $86 $22 $23 $36 $5 $64.50
City limits
Santa Monica of Santa $92 $23 $26 $38 $5 $69.00
Monica
Santa Rosa Sonoma $86 $22 $23 $36 $5 $64.50
South Lake Tahoe El Dorado $86 $22 $23 $36 $5 $64.50
Stockton San $74 $18 $20 $31 $5 $55.50 Joaquin
Sunnyvale/ Palo Alto/ Santa Clara $92 $23 $26 $38 $5 $69.00 San Jose Tahoe City Placer $86 $22 $23 $36 $5 $64.50
Truckee Nevada $86 $22 $23 $36 $5 $64.50
Visalia Tulare $80 $20 $22 $33 $5 $60.00
West Sacramento/ Yolo $80 $20 $22 $33 $5 $60.00 Davis
Yosemite National Park Mariposa $86 $22 $23 $36 $5 $64.50 about:blank 2/2
241
6/10/25, 1:59 PM
~
An official website of the United States government
Per diem rates I GSA
U.S. General Services Administration
Per diem rates
We establish the per diem rates that federal agencies use to reimburse their employees for lodging and meals and incidental expenses incurred while on official travel within the Q •-~()_n_~i-~~~-~~l United States. A standard rate applies to most of CON US.
Individual rates apply to about 300 non-standard areas. Most NSAs are a key city/primary destination and the surrounding county.
Rates for the coming federal government fiscal year are typically announced in mid-August. Search the rates below or refer to the flat files, API l2l , or triR calculator.
Search by city, state, or ZIP code
Required fields are marked with an asterisk ( * ).
For fiscal year: *
2025 (Current fiscal year)
State
I Select a state
City
City (optior.al)
ZIP
ZIP
Search by state
For fiscal year:
2025 (Current fiscal year)
https://www.gsa.gov/travel/plan-book/per-diem-rates
OR
find rates
ffi Glossary
1/3
242
6/10/25, 1:59 PM
The Department of Defense sets rates for
Alaska, Hawaii, and U.S. territories and possessions.
Visit the DOD site>
Bulletins
The Department of
State sets foreign rates.
Per diem rates I GSA
Visit the Department of State site>
•
Download bulletins IZl on .. . per diem rates, ·:_p~i~.a~~ly_olJ\'~ed vehicle reimbursement, relocation allowances and other travel topics.
Need a state tax exemption form?
Per 0MB Circular A-123, federal travelers" ... must provide a tax exemption certificate to lodging vendors, when applicable, to exclude state and local taxes from their hotel bills." GSA's SmartPay team maintains the most current state tax information 0 , including any applicable forms.
https://www.gsa.gov/travel/plan-book/per-diem-rates 2/3 243
6/10125, 1 :59 PM Per diem rates I GSA
h ttps :/ /www. g sa. gov/travel/plan-book/per-diem-rates 3/3 244
Proposed Budget
Fiscal Year 2025.-.2026
~lB' rs • '- ~ -- "e' ---♦~
245
LC>sBanos
At the Crossroads of California
2025-2026 Proposed Budget
City Council ,
Mayor.... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ..... .................. ...... ...... Michael Amabile Council Member District 1 .............. .................. ..... ............ Vacant Council Member District 2 ................................................. Evan Sanders Council Member District 3 ................................................. Marcus Chavez Mayor Pro Tern District 4 ............ .... ............. ...... ............... Deborah Lewis Interim City Manager
Gary Brizzee
City of Los Banos
520 J Street, Los Banos, CA 93635
Phone: (209) 827-7000 Fax: (209) 827-7006
www.losbanos.org
Prepared By: Finance Department
I
246
CITY OF LOS BANOS
ORGANIZATION CHART
Citizens of Los Banos
em
wis
Council Member Council Member Mayor Council Member MayorProT District 1 District 2 District3 District 4
Vacant Evan Sanders Michael S. Amabile Marcus Chavez Deborah Le
I I I I
City Clerk City Treasurer
Lucy Mallonee Lucy Lawrence
Interim City Manager
Gary Brizzee
I Planning Commission r H Tree Commission I
I
I City Attorney
Airport Advisory William Vaughn Commission
I
I I
I Traffic Safety I Parks & Recreation
Committee Commission
..---I I an Resources Public Works
Director Fire Chief Director
Finance Director Hum
Lu cyMallonee PaulTualla Minerva Moreno
2 I I
Community &
Economic Police Chief Development
Ray Reyna Director
Stacy Souza Elms
I
Par
Recre
ks&
ation
Dire ctor
Joe Heim
247
Gann Appropriation Limit
In November 1979, the California voters passed Proposition 4 (Article XIII B - "Gann Limit"), which placed a spending limit on the State and local governments. According to the Revenue and Taxation Code, Section 7910, each local government must establish its appropriations limit by Resolution each year at a regularly scheduled meeting or a noticed special meeting.
This year is the forty sixth year in which the appropriation limit has been in effect. The City's actual budget subject to limitation is $30.19 million. This means that the City has an additional $107.11 million which could legally be appropriated. The annual adjustments to the spending limit were liberalized by Proposition 111 to be more closely linked to the rate of economic growth.
The provisions provide for the California per-capita personal income growth (a 1.0644% increase) or growth in non-residential property assessed valuation, whichever is higher. Non-residential construction for Merced County is not currently available.
Cities can choose to use the rate of "change in population" either within the City (a 1.0142% increase for the City of Los Banos) or the County (a 1.0043% increase for the County of Merced), whichever is higher.
Revenue
Article Xlll B defines proceeds of taxes to include (1) tax revenues, (2) investment earnings on tax proceeds, and (3) fees and charges in excess of the cost of providing the specific service for which they are intended and/or imposed. Appropriations financed by other forms of revenues--such as charges, licenses, fees, proceeds of asset sales, and settlement funds--are not subject to the limit. Below illustrates the revenues the City receives:
2025-26 FY Appropriation Limitation
Resources: ApEro,eriations:
Total Not Subject
Proceeds of Taxes:
Property Tax 7,730,466
Property Tax in lieu of VLF & Sales 4,78 1,820
Sales Tax 10,382,31 8
Special Taxes -PS Augmentation 3,941,882
Special Tax· CFD 2002-01 1,921,788
State Subventions (VLF, HOPTR) I 16,367
Documentary Stamp Tax 155,000
Transient Occupancy Tax TOT 473,539
Franchise Fees 682,735
Total Proceeds of Taxes: 30,185,915
Non-proceeds of Taxes:
General fund not tax proceeds 7,264,400 7,264,400
Special Revenue Funds 18,327, 184 18,327,184
Capital Project Funds 297,144 297,144
Debt Service Funds
Enterprise Funds 26,385,890 26,385,890
Internal Service Funds 5,257,624 5,257,624
Total Proceeds ofNon-Taxes: 57,532,242 57,532,242
Total of All Resources: 87,718,157 57,532,242
Maximum Allowable appropriations subject to limitations 2025-26 FY Balance Under Article XJIIB Limit:
Subject
7,730,466
4,781 ,820
10,382,318
3,941,882
1,921 ,788
116,367
155,000
473,539
682,735
30,185,915
30,185,915
137,298,158
107,112,243
Currently the City is only at 21.98% of its limitation and therefore will not be impacted by the appropriation limit.
3 248
City of Los Banos
GANN APPROPRIATION LIMITATION
Fiscal Year 2025-2026
FY 2024-2025 Appropriations Limit
A. Change in California Per Capita Personal Income
( converted to a ratio)
B. Greater of the Change in population
( converted to a ratio)
City of Los Banos
County of Merced
Adjustment factor (A multiplied by B)
FY 2025-2026 Appropriations Limit
1.0644
1.0142
1.0043
City of Los Banos Tax Appropriation Limit - 10 Years
FY City Population Limit
2025-2026 48,896 $137,298,158
2024-2025 47,347 $127,186,807
2023-2024 47,300 $127,186,807
2022-2023 46,639 $115,399,111
2021-2022 42,869 $106,211,791
2020-2021 41,923 $98,080,886
2019-2020 41,898 $93,117,712
2018-2019 40,986 $87,483,758
2017-2018 39,993 $82,376,420
2016-2017 39,359 $78,178,248
4 $127,186,807
1.0795
$137,298,158
249
City of Los Banos
Summary of Fund Balance
Fiscal Year 2025-2026
2024-25 2024-25 2024-25 Estimated 2025-26 2025-26 2025-26 2025-26 Estimated Est. Beginning Est Revenues Est Expend Beginning Requested Transfer Requested Transfer Ending Fund# Fund Balance Trans in Trans out Balance Revenues In Expenditures Out Balance 100 General Fund-Unassigned $ 7,694,409 $ 28,790,694 $ 24,726,959 $ 11,758,144 $ 27,539,327 $ 28,346,496 $ 10,950,975 100 General Fund-Assigned $ 21,904,862 $ 7,476,917 $ 14,427,945 $ 14,427,945 100 General Fund-Committed $ 8,000,000 $ 8,000,000 $ 8,000,000 101 General Fund-Measure H $ $ 11,418,930 $ 3,928,574 $ 7,490,356 $ 4,047,318 $ 4,465,902 $ 7,071,772 200 Movie Night $ 4,350 $ $ $ 4,350 $ 4,350
202 Adnrin City Hall Service Charge $ 686,208 $ 126,958 $ 52,000 $ 761,166 $ 24,103 $ 83,000 $ 702,269 204 Prevention Underage Drinking $ 9,459 $ 300 $ 1,056 $ 8,703 $ 600 $ 2,000 $ 7,303 206 ARP A Fundiog $ 5,508,779 $ 119,843 $ 4,098,837 $ 1,529,785 $ 1,529,785 $ 207 RSTP Exchange $ 601,708 $ 678,215 $ 812,313 $ 467,610 $ 672,215 $ 347,933 $ 791,892 208 General Government Impact Fee $ 100,102 $ 59,800 $ $ 159,902 $ 23,000 $ 155,000 $ 27,902 210 Plant a Tree $ 631 $ $ $ 631 $ 631
212 PEG Franchise $ 274,518 $ 57,800 $ 3,500 $ 328,818 $ 53,000 $ 255,000 $ 126,818 214 Transportation Expenditnre $ 3,587,731 $ 1,542,441 $ 600,000 $ 4,530,172 $ 1,467,441 $ 3,000,000 $ 2,997,613 215 Gas Tax $ 2,762,084 $ 2,588,979 $ 2,214,911 $ 3,136,152 $ 2,585,229 $ 3,400,000 $ 2,321,381 220 Local Transportation Fund $ 884,202 $ 30,000 $ 357,168 $ 557,034 $ 10,000 $ 500,000 $ 67,034 229 Regional Transportation Impact Fee $ (57,834) $ 1,301,254 $ 1,243,420 $ $ 3,296,412 $ 3,296,412 $ 230 Traffic Impact Fee $ 11,071,635 $ 756,454 $ 376,962 $ 11,451,127 $ 500,000 $ 2,111,055 $ 9,840,072 231 Badger Flat Pioneer (In Lieu Fee) $ $ 150,200 $ $ 150,200 $ 100,200 $ 250,400 "' 232 Storm Draio Fee $ 619,877 $ 315,000 $ $ 934,877 $ 55,000 $ 989,877 233 Lamoglia Traffic Impact $ 822,416 $ 28,000 $ 140,000 $ 710,416 $ 10,000 $ 460,000 $ 260,416 234 Meadowlands Traffic Impact $ 147,032 $ $ $ 147,032 $ 147,032 235 Asset Forfeitnre $ 25,935 $ 1,065 $ $ 27,000 $ 27,000 236 Police Public Safety Augmentation $ 4,475,087 $ 2,087,387 $ 1,711,720 $ 4,850,754 $ 2,085,941 $ 2,544,362 $ 4,392,333 237 SLESF COPS Program $ (49,699) $ 247,018 $ 237,218 $ (39,899) $ 171,200 $ 170,366 $ (39,065) 238 Fire Public Safety Augmentation $ 2,758,147 $ 2,214,314 $ 1,673,130 $ 3,299,331 $ 2,098,816 $ 2,141,724 $ 3,256,423 243 Fire Capital Improvement $ 1,920,588 $ 246,492 $ $ 2,167,080 $ 310,000 $ 245,512 $ 2,231,568 244 Community Center Fee $ 338,485 $ 37,000 $ 154,996 $ 220,489 $ 6,000 $ 90,000 $ 136,489 245 Police Capital Improvement $ 684,727 $ 411,421 $ 497,848 $ 598,300 $ 320,000 $ 412,310 $ 505,990 246 Traffic Safety $ 97,704 $ 25,000 $ 69,599 $ 53,105 $ 47,346 $ 40,326 $ 60,125 249 CMAQ Grant $ 19,187 $ $ $ 19,187 $ 19,187
250 Los Banos Park Development Fee $ 8,265,499 $ 1,835,124 $ 578,000 $ 9,522,623 $ 972,000 $ 2,881,863 $ 2,443,458 $ 10,933,028 251 Mission Village North Dev Fee $ 3,033 $ 150 $ $ 3,183 $ 3,183 $ 252 Public Facilities $ 36,151 $ 1,700 $ $ 37,851 $ 300 $ 38,151 253 Regency Estates Park Dev Fee $ 3,236 $ 156 $ $ 3,392 $ 3,392 $ 255 Vioeyard Park Dev Fee $ 376 $ 18 $ $ 394 $ 394 $
256 Meadowland Park Dev Fee $ 1,150,456 $ 31,637 $ $ 1,182,093 $ 1,182,093 $ 257 Mission Village South Park Dev Fee $ 28,551 $ 1,400 $ $ 29,951 $ 29,951 $ 258 Villages @ Stonecreek Park Dev Fee $ 2,062 $ 98 $ $ 2,160 $ 2,160 $ 259 Orchard Terrace Park Dev Fee $ 137 $ 6 $ $ 143 $ 143 $ 260 Sunrise Ranch Park Fund $ 1,477,331 $ 40,000 $ 1,279,624 $ 237,707 $ 59,335 $ 178,372 261 Shaunessy Village Park Dev Fee $ 1,097,361 $ 46,000 $ 685,707 $ 457,654 $ 444,640 $ 13,014 262 CDBG Program Income Micro Ent. $ 1,096 $ 51 $ $ 1,147 $ 1,147 264 Encampment Resolution Fund $ $ 11,967,384 $ 2,000,000 $ 9,967,384 $ 9,842,622 $ 124,762 271 Ranchwood Estates AD# 1 $ 284,724 $ 710,750 $ 820,637 $ 174,837 $ 750,208 $ 726,230 $ 198,?15 272 Cresthills AD #2 $ 177,668 $ 177,506 $ 158,038 $ 197,136 $ 197,252 $ 332,935 $ 61,453 273 Los Banos Gardens AD #3 $ 134,733 $ 232,675 $ 226,656 $ 140,752 $ 254,201 $ 333,892 $ 61,061 274 College Green Estates AD #4 $ 138,105 $ 189,452 $ 162,136 $ 165,421 $ 211,273 $ 292,872 $ 83,822 250
City of Los Banos
Summary of Fund Balance
Fiscal Year 2025-2026
2024-25 2024-25 2024-25 Estimated 2025-26 2025-26 2025-26 2025-26 Estimated Est. Beginning Est Revenues Est Expend Beginning Requested Transfer Requested Transfer Ending Fund# Fund Balance Trans in Trans out Balance Revenues In Expenditures Out Balance 275 Orchard Terrace AD #5 $ 40,240 $ 104,886 $ 97,439 $ 47,687 $ 114,646 $ 140,843 $ 21,490 276 St. Francis Estates AD #6 $ 51,338 $ 38,933 $ 57,648 $ 32,623 $ 38,133 $ 63,458 $ 7,298 277 Valley Meadows AD #7 $ 29,743 $ 27,607 $ 31,539 $ 25,811 $ 29,878 $ 42,295 $ 13,394 279 Jo-Lin Manor/Rancho De Amigos AD #9 $ 148,247 $ 237,641 $ 353,659 $ 32,229 $ 241 ,646 $ 247,971 $ 25,904 280 LB Creek Shopping Center AD # I 0 $ 58,013 $ 64,245 $ 54,032 $ 68,226 $ 65,421 $ 101,853 $ 31,794 281 Meadowlands AD #11 $ (374,816) $ 895,055 $ 509,907 $ 10,332 $ 540,760 $ 537,745 $ 13,347 282 Mission Estates AD # 12 $ 82,430 $ 175,985 $ 150,980 $ 107,435 $ 183,561 $ 215,897 $ 75,099 283 Somerset Park AD #13 $ 41 ,001 $ 47,545 $ 52,040 $ 36,506 $ 51,808 $ 73,831 $ 14,483 284 Northgate @Regency Park AD #14 $ 233,876 $ 377,161 $ 569,367 $ 41,670 $ 400,328 $ 434,503 $ 7,495 285 Magnolia Grove AD #15 $ 8,505 $ 16,127 $ 15,374 $ 9,258 $ 17,702 $ 18,435 $ 8,525 286 Senior Home Villages AD #16 $ 12,567 $ 19,424 $ 18,523 $ 13,468 $ 20,733 $ 27,630 $ 6,571 287 Stonecreek Villages AD #17 $ 276,500 $ 565,313 $ 652,285 $ 189,528 $ 769,582 $ 574,544 $ 384,566 288 Rail Trail Corridor AD #18 $ 55,468 $ 94,527 $ 104,415 $ 45,580 $ 168,525 $ 104,924 $ 109,181 289 TalbottParkBasinAD#l9 $ 60,042 $ 111,734 $ 107,241 $ 64,535 $ 122,417 $ 123,599 $ 63,353 290 Police CFD $ 1,437,111 $ 989,907 $ 729,282 $ 1,697,736 $ 985,894 $ 897,172 $ 1,786,458 291 FireCFD $ 552,866 $ 979,598 $ 962,492 $ 569,972 $ 982,895 $ 1,116,655 $ 436,212 293 HOME Program Income Housing Rehab $ 752,902 $ 154,256 $ $ 907,158 $ 55,000 $ 852,158 294 NSP Program Income $ 83,460 $ 57,872 $ 132,950 $ 8,382 $ 57,500 $ 65,882 295 Repair & Demolition $ 17,080 $ $ $ 17,080 $ 17,080
296 HCD $ (19,255) $ 193,722 $ 178,000 $ (3,533) $ 295,826 $ 292,326 $ (33) 0\ 297 The Villas Park Fund $ 1,972,645 $ 134,196 $ 446,294 $ 1,660,547 $ 1,660,547 $ 303 Traffic Mitigation $ 165,447 $ $ $ 165,447 $ 165,447 304 City Hall Impact Fee $ 1,874,091 $ 162,817 $ 365,351 $ 1,671,557 $ 82,144 $ 1,741,460 $ 12,241 306 Coiporation Yard Impact Fee $ 365,625 $ 41,000 $ 30,000 $ 376,625 $ 15,000 $ 391,625 $ 3 22 Emergency Operations Center $ 5,415,184 $ 220,288 $ 500,000 $ 5,135,472 $ 200,000 $ 2,000,000 $ 3,335,472 323 Police Station $ 889,846 $ 66,154 $ 956,000 $
501 Water $ 43,262,568 $ 9,912,311 $ 6,563,155 $ 46,611,724 $ 9,089,430 $ 12,833,532 $ 42,867,622 502 Wastewater $ 25,327,791 $ 9,677,914 $ 8,787,937 $ 26,217,768 $ 9,148,515 $ 18,239,226 $ 17,127,057 505 Aiiport $ 867,061 $ 390,939 $ 438,896 $ 819,104 $ 333,675 $ 813,661 $ 339,118 510 Solid Waste & Street Sweeping $ 12,652,273 $ 7,798,360 $ 8,096,056 $ 12,354,577 $ 7,814,270 $ 15,270,585 $ 4,898,262 60 I Fleet Maintenance $ 34,127 $ 1,195,513 $ 1,250,467 $ (20,827) $ 1,472,088 $ 1,463,504 $ (12,243) 605 Facilities Maintenance $ $ 911,660 $ 884,391 $ 27,269 $ 1,316,874 $ 1,394,918 $ (50,775) 610 Information Technology $ 10,169 $ 854,555 $ 456,922 $ 407,802 $ 546,924 $ 536,924 $ 417,802 656 Retirees' Medical Health $ 261,947 $ 1,894,937 $ 1,894,937 $ 261,947 $ 1,921,738 $ 1,921,738 $ 261,947 $ 185,619,812 $ 106,880,855 $ 91,735,503 $ 200,765,161 $ 84,836,295 $ 2,881,863 $ 129,749,021 $ _2,_881,863 $ 155,852,435 Estimated beginning fund balances are based on an accrual basis except for the Business type funds which are based on an available unrestricted cash basis. •Fund balance includes funds set a side for facilities
251
Description
Community Econ Development
Streets & Roads
Homeless
Park Development
CalPERS
Fiscal Stability
Estimated Ending Fund Balance
City of Los Banos
General Fund
Assigned Fund Balance
Beginning 2025-26
Date Balance Revenues
A $ 250,000
B $ 2,500,000
C $ 500,000
D $ 1,000,000
E $ 2,000,000
F $ 8,177,945
$ 14,427,945
2025-26 Ending
Expenditures Balance
$ 250,000
$ 2,500,000
$ 500,000
$ 1,000,000
$ 2,000,000
$ 8,177,945
$ - $ 14,427,945
(A) Projects include relocation of the municipal airport, development of an industrial park & other misc projects (B) Various one time expenditures & capital improvements for streets and roads (C) Various one time expenditures relating to homelessness (D) Various one time expenditures relating to the park development (splash pad/pump track) (E) Set aside funds help with future higher employer CalPERS rates and or establish trust (F) Fiscal stability per reserve policy
7 252
City of Los Banos
General Fund
-, Committed Fund Balance
Beginning 2025-26 2025-26 Ending
Description Balance Revenues Expenditures Balance
City Hall/Police Annex Renovation $ 8,000,000 $ 8,000,000 $ 8,000,000 $ - $ - $ 8,000,000
8 253
City of Los Banos
Interfund Transfers
2025-2026
2022-2023 2023-2024 2024-2025 2025-2026
Account Number Description Actual Actual Estimated Requested 100-000-499-000 Transfer In 80,665 1,512,000
10] -000-499-000 Transfer In 7,476,917
237-000-499-000 Transfer In 1,176 51,000
250-000-499-000 Transfer In 1,669,138 2,881,863
281-000-499-000 Transfer In 150,000 375,000
289-000-499-000 Transfer In 110,000
296-000-499-000 Transfer In 12,000
323-000-499-000 Transfer In 775,000
1,750,979 1,035,000 9,426,917 2,881,863
100-498-000-000 Transfer Out 1,176 260,000 7,914,917
206-498-000-000 Transfer Out 556,000
212-498-000-000 Transfer Out 80,665
245-498-000-000 Transfer Out 775,000
251-498-000-000 Transfer Out 135,471 3,183
253-498-000-000 Transfer Out 144,641 3,392
255-498-000-000 Transfer Out 16,821 394
256-498-000-000 Transfer Out 1,182,093
257-498-000-000 Transfer Out 1,273,709 29,951
25 8-498-000-000 Transfer Out 92,385 2,160
259-498-000-000 Tran sf er Out 6,111 143
297-498-000-000 Transfer Out 1,660,547
323-498-000-000 Transfer Out 956,000
1,750,979 1,035,000 9,426,917 2,881,863
9 254
Expenditure History by Fund
l'.osBanos
2022-2023 2023-2024 2024-202S 2024-202S · 2025-2026
Fund Total Activity Total Activity Total Budget ESTYE REOT 100 • GENERAL FUND 22,970,141 22,944,346 26,981,225 32,203,876 28,346,496 101 • MEASURE H 3,810,005 4,558,958 3,928,574 4,465,902 Special Revenue Funds
202 • CITY HALL ADMIN FUND 93,589 101,048 160,354 52,000 83,000 203 • RESTITUTION FUND 12,590 4,238
204 • PREVENTION UNDERAGE 750 535 2,000 1,056 2,000
206 • ARPA FUNDING 1,877,197 1,440,282 5,607,160 4,098,837 1,529,785 207 • RSTP EXCHANGE FUND 696,041 1,119,292 812,313 812,313 347,933 208 - GENERAL GOVERNMENT 50,000 155,000
212 • PEG FRANCHISE FUND 80,665 61,SOO 3,500 255,000
214 - TRANSPORTATION 116,401 2,516,969 1,638,806 600,000 3,000,000 215 • GAS TAX 2105 FUND 1,583,088 2,378,947 2,494,911 2,214,911 3,400,000 220 • LOCAL TRANSPORTATION 357,168 357,168 500,000
229 • REGIONAL TRANS IMPACT 1,809,404 920,340 6,820,000 1,243,420 3,296,412 230 • TRAFFIC IMPACT FUND 266,914 895,409 282,000 376,962 2,111,055 233 • LAMOGLIA IMPACT FUND 991 95,620 436,000 140,000 460,000 236 - POLICE AUGMENTATION 876,304 799,287 2,183,286 1,711,720 2,544,362 237 • SLESF COPS PROGRAM 223,530 225,091 221,850 237,218 170,366 238 • FIRE AUGMENTATION 1,220,866 1,491,509 1,702,751 1,673,130 2,141,724 240 ·JAG· EDWARD BYRNE GRANT 12,959
243 • FIRE CAPITAL IMPROVE 593,447 1,150,000 245,512
244 • COMMUNITY CENTER FEE 699,619 11,614 155,000 154,996 90,000 245 • PD CAPITAL 1,108,803 776,530 497,848 412,310
246 • TRAFFIC SAFETY FUND 13,592 70,977 109,242 69,599 40,326 250 - LB PARK IMPACT FUND 595,989 640,116 605,000 578,000 2,443,458 251- MISSION VILLAGE NORTH 135,471 3,183
253 • REGENCY PARK ESTATES 144,641 3,392
255 • VINEYARD PARK FUND 16,821 394
256 • MEADOWLANDS PARK 1,182,093
257 • MISSION ESTATES PARK 1,273,709 29,951
258 • STONE CREEK PARK FUND 92,385 2,160
259 • ORCHARD TERRACE PARK 6,111 143
260 • SUNRISE RANCH PARK 90,031 1,338,959 1,279,624 59,335 261 • SHAUN ESSY VILLAGE 82,182 20,464 1,077,978 685,707 444,640 262 • CDBG MICRO ENTERP Pl 210,186
264 • ENCAMPMENT RESOLUTION FUND 3,947,540 2,000,000 9,842,622 271- RANCHWOOD EST AD#l 466,681 658,845 854,183 820,637 726,230 272 • CRESTHILLS AD#2 FUND 89,566 102,592 158,593 158,038 332,935 273 • LOS BANOS GARDENS 146,781 163,136 226,732 226,656 333,892 274 - COLLEGE GREEN EST 159,714 139,602 164,834 162,136 292,872 275 • ORCHARD TERRACE AD#5 86,459 86,978 95,943 97,439 140,843 276- ST. FRANCIS ESTATES 29,742 32,243 59,229 57,648 63,458 277 • VALLEY MEADOWS AD#7 24,532 14,608 32,312 31,539 42,295 279 • JO-LIN MANO RR NCH AD #9 142,073 187,937 361,069 353,659 247,971 280 • LB CREEK SHP CNTR 39,950 47,736 56,052 54,032 101,853 281 • MEADOWLANDS AD#ll 296,335 324,650 516,502 509,907 537,745 282 - MISSION ESTATES AD#12 132,425 156,020 171,989 150,980 215,897 283 • SOMERSET PARK AD#l3 38,777 35,786 52,740 52,040 73,831 10 255
284 - NORTHGATE @ REGENCY 270,892 264,556 554,221 569,367 434,503 285 - MAGNOLIA GROVE AD#lS 15,719 12,166 16,954 15,374 18,435 286 - SENIOR VILLAGES AD#16 11,863 15,425 21,109 18,523 27,630 287 - STONE CREEK VLLGE 386,520 592,751 663,270 652,285 574,544 288 - RAIL .TRAIL CORDOR 114,247 64,262 105,929 104,415 104,924 289 - TALBOTT PARK AD#l9 69,165 74,750 113,216 107,241 123,599 290 - POLICE CFO 2002-01 FUND 427,894 679,819 938,756 729,282 897,172 291 - FIRE CFO 2002-01 FUND 1,066,546 785,600 976,440 962,492 1, 116,655 294 - NSP PROGRAM INCOME 32,599 3,979 191,500 132,950 55,000 296 - USDA-HCD GRANT 277,710 178,000 292,326
297 - THE VILLAS PARK FUND 446,294 446,294 1,660,547
$ 16,177,516 $ 18,967,454 $ 39,058,882 $ 25,378,942 $ 43,211,313 Ca11ital Projects Funds
304 - CITY HALL FUND 246,557 1,944,000 365,351 1,741,460 306- CORPORATION YARD 69,399 545,659 315,000 30,000 391,625 322 - EMERGENCY OPERATIONS CENTER 36,856 250,000 500,000 2,000,000 323 - POLICE STATION 17,896,250 6,877,833 1,000,000 956,000 $ 17,965,650 $ 7,706,904 $ 3,509,000 $ 1,851,351 $ 4,133,085 Business T~11e Funds
501-WATER FUND 6,319,432 5,989,172 15,743,442 6,563,155 12,833,532 502 - WASTE WATER FUND 5,941,567 10,367,453 18,112,528 8,787,937 18,239,226 505 - AIRPORT FUND 290,228 293,628 873,516 438,896 813,661 510- SOLID WASTE FUND 6,166,702 8,632,396 14,983,218 8,096,056 15, 270,585 $ 18,717,929 $ 25,282,649 $ 49,712,704 $ 23,886,043 $ 47,157,005 Internal Service Funds
601- FLEET MAINTENANCE 1,137,010 1,336,890 1,523,892 1,250,467 1,463,504 605 - FACILITIES MAINTENANCE 1,233,725 884,391 1,394,918 610 - INFORMATION TECH 407,640 448,204 829,689 456,922 536,924 656 - RETIREE MEDICAL 1,554,220 1,571,519 1,894,937 1,894,937 1, 921,738 $ 3,098,870 $ 3,356,613 $ 5,482,244 $ 4,486,717 $ 5,317,084 Report Total: 78,930,106 82,067,972 129,303,013 91,735,503 132, 630,884 11 256
City of Los Banos
E.~penditures by rype
2025-2026
Fund Dept Description Adopted
GENERAL FUND
Administration
100 410 Personnel Services 1,064,070
100 410 Supplies & Services 1,146,077
100 410 Capital Outlay 29,000
100 495 Contingency 250,000
Total $2,489, 147
Community & Economic Development
100 419 Personnel Services 1,378,754
100 419 Supplies & Services 1,631,619
100 419 Capital Outlay 255,000
Total $3,265,373
Police
100 421 Personnel Services 11,473,449
100 421 Supplies & Services 1,886,024
100 421 Capital Outlay 319,000
Total $13,678,473
Fire
100 422 Personnel Services 1,915,636
100 422 Supplies & Services 1,044,642
100 422 Capital Outlay 41,312
Total $3,001,590
Building
100 424 Personnel Services 47,887
100 424 Supplies & Services 1,012,1 10
Total $1,059,997
Engineering
100 426 Personnel Services 317,318
100 426 Supplies & Services 224,597
100 426 Capital Outlay 12,000
Total $553,915
12 257
City of Los Banos
Expenditures by Type .,
2025-2026
Fund Dept Description Adopted
Code Enforcement
100 429 Personnel Services 503,327
100 429 Supplies & Services 395,806
Total $899,133
Streets
100 431 Personnel Services 1,541,101
100 431 Supplies & Services 963,624
100 431 Capital Outlay 2,100,000
100 431 Charge Ins - Outs (4,604,725)
Total $
Recreation
100 451 Personnel Services 535,651
100 451 Supplies & Services 630,090
Total $1,165,741
Maintenance
100 452 Personnel Services 1,619,020
100 452 Supplies & Services 1,312,079
100 452 Capital Outlay 475,000
100 452 Charge Ins - Outs (1,172,972)
Total $2,233,127
TOTAL GENERAL FUND $28,346,496
MEASURER
Administration
101 410 Supplies & Services 1,000
Total $1,000
Police
101 421 Personnel Services 1,432,135
101 421 Supplies & Services 203,000
101 421 Capital Outlay 407,373
Total $2,042,508
13 258
City of Los Banos
Expenditure~_by Type
2025-2026
Fund Dept Description Adopted
Fire
101 422 Personnel Services 751,498
101 422 Supplies & Services 174,778
101 422 Capital Outlay 35,000
Total $961,276
Code Enforcement
101 429 Personnel Services 498,849
101 429 Supplies & Services 49,404
101 429 Capital Outlay 30,000
Total $578,253
Recreation
101 451 Personnel Services 258,930
101 451 Supplies & Services 298,935
101 451 Capital Outlay 325,000
Total $882,865
TOTAL MEASURE H $4,465,902
SPECIAL REVENUE FUNDS
Admin City Hall Service Charge
202 410 Capital Outlay 83,000
Total $83,000
Prevention Underage Drinking
204 421 Supplies & Services 2,000
Total $2,000
ARP A Funding
206 410 Capital Outlay 1,529,785
Total $1,529,785
RSTP Exchange
207 430 Charge Ins - Outs 347,933
Total $347,933
General Government Fee
208 410 Capital Outlay 155,000
Total $ 155,000
14 259
City of Los Banos
Expenditures by Type .~ ...
2025-2026
Fund Dept Description Adopted
Peg Franchise Fee
212 410 Supplies & Services 5,000
212 410 Capital Outlay 250,000
Total $255,000
Transportation Expenditure Plan
214 430 Capital Outlay 3,000,000
Total $3,000,000
Gas Tax
215 430 Supplies & Services 100,000
215 430 Charge Ins - Outs 3,300,000
Total $3,400,000
Local Transportation
220 430 Charge Ins - Outs 500,000
Total $500,000
Regional Transportation Impact Fee
229 430 Capital Outlay 3,296,412
Total $3,296,412
Traffic Impact
230 430 Supplies & Services 111,055
230 430 Capital Outlay 2,000,000
Total $2,111,055
Lamoglia Impact
233 430 Capital Outlay 460,000
Total $460,000
Police Augmentation
236 421 Personnel Services 1,439,792
236 421 Supplies & Services 82,327
236 421 Debt Service 711,798
236 421 Capital Outlay 310,445
Total $2,544,362
SLESF COPS Program
237 421 Personnel Services 168,866
237 421 Supplies & Services 1,500
Total $170,366
IS
260
City of Los Banos
Expenditures by Type
2025-2026
Fund Dept Description Adopted
Fire Augmentation
238 422 Personnel Services 1,639,458
238 422 Supplies & Services 137,090
238 422 Capital Outlay 365, 176
Total $2,141,724
Fire Capital Improvement
243 498 Capital Outlay 245,512
Total $245,512
Community Center Fee
244 410 Capital Outlay 90,000
Total $90,000
Police Capital Improvement
245 421 Capital Outlay 412,310
Total $412,310
Traffic Safety
246 421 Personnel Services 36,906
Supplies & Services 3,420
Total $40,326
Los Banos Park Development
250 454 Supplies & Services 100,000
Capital Outlay 2,343,458
Total $2,443,458
Mission Village North
251 498 Transfer Out 3,183
Total $3,183
Regency Park Estates
253 498 Transfer Out 3,392
Total $3,392
Vineyard Park Fund
255 498 Transfer Out 394
Total $394
16 261
Fund Dept
256
257
258
259
260
261
264
264
271
271
271
272
272
272
498
498
498
498
454
454
421
458
458
458
458
458
458
458
City of Los Banos
Expenditures by Type
2025-2026
Description
Meadowlands Park Fund
Transfer Out
Total
Mission Estates Park Fund
Transfer Out
Total
Stone Creek Park Fund
Transfer Out
Total
Orchard Terrace Park Fund
Transfer Out
Total
SunriseRanch Park
Capital Outlay
Total
Shaunessy Village Park
Capital Outlay
Total
Encampment Resolution
Personnel Services
Supplies & Services
Total
Ranchwood AD#l
Supplies & Services
Capital Outlay
Charge Ins - Outs
Total
Cresthills AD#2
Supplies & Services
Capital Outlay
Charge Ins - Outs
Total
17 Adopted
1,182,093
$1,182,093
29,951
$29,951
2,160
$2, 160
143
$143
59,335
$59,335
444,640
$444,640
171,305
9,671,317
$9,842,622
346,824
180,000
199,406
$726,230
81,412
210,000
41,523
$332,935
262
City of Los Banos
Expenditures by Type --
2025-2026
Fund Dept Description Adopted
Los Banos Gardens AD#3
273 458 Supplies & Services 147,826
273 458 Capital Outlay 90,000
273 458 Charge Ins - Outs 96,066
Total $333,892
College Green AD#4
274 458 Supplies & Services 135,543
274 458 Capital Outlay 90,000
274 458 Charge Ins - Outs 67,329
Total $292,872
Orchard Terrace AD#S
275 458 Supplies & Services 74,525
275 458 Capital Outlay 35,000
275 458 Charge Ins - Outs 31 ,318
Total $140,843
ST. Francis AD#6
276 458 Supplies & Services 21,611
276 458 Capital Outlay 30,000
276 458 Charge Ins - Outs 11,847
Total $63,458
Valley Meadows AD#7
277 458 Supplies & Services 20,448
277 458 Capital Outlay 10,000
277 458 Charge Ins - Outs 11,847
Total $42,295
Jo-Lin Manor AD#9
279 458 Supplies & Services 148,531
279 458 Capital Outlay 30,000
279 458 Charge Ins - Outs 69,440
Total $247,971
18 263
City of Los Banos
Expenditures by Type ....
2025-2026
Fund Dept Description Adopted
LB Creek Shopping Center AD#lO
280 458 Supplies & Services 41,443
280 458 Capital Outlay 40,000
280 458 Charge Ins - Outs 20,410
Total $101,853
Meadowlands AD#ll
281 458 Supplies & Services 332,914
281 458 Capital Outlay 10,000
281 458 Charge Ins - Outs 194,831
Total $537,745
Mission Estates AD#12
282 458 Supplies & Services 160,620
282 458 Capital Outlay 10,000
282 458 Charge Ins - Outs 45,277
Total $215,897
Somerset Park AD#13
283 458 Supplies & Services 39,403
283 458 Capital Outlay 20,000
283 458 Charge Ins - Outs 14,428
Total $73,831
Northgate @ Regency AD#14
284 458 Supplies & Services 205,417
284 458 Capital Outlay 120,000
284 458 Charge Ins - Outs 109,086
Total $434,503
Magnolia Grove AD#IS
285 458 Supplies & Services 14,095
285 458 Charge Ins - Outs 4,340
Total $18,435
Senior Villages AD#l6
286 458 Supplies & Services 13,475
286 458 Capital Outlay 7,000
286 458 Charge Ins - Outs 7,155
Total $27,630
19 264
City of Los Banos
Expenditures by Type2025-2026
Fund Dept Description Adopted
Stonecreek Village AD#l 7
287 458 Supplies & Services 388,495
287 458 Capital Outlay 25,000
287 458 Charge Ins - Outs 161,049
Total $574,544
Rail Trail Corridor AD#18
288 458 Supplies & Services 56,598
288 458 Charge Ins - Outs 48,326
Total $104,924
Talbott Park AD#19
289 458 Supplies & Services 77,304
289 458 Capital Outlay 7,000
289 458 Charge Ins - Outs 39,295
Total $123,599
Police CFD
290 421 Personnel Services 792,496
290 421 Supplies & Services 79,676
Capital Outlay 25,000
Total $897,172
FireCFD
291 422 Personnel Services 1,012,046
291 422 Supplies & Services 79,609
Capital Outlay 25,000
Total $1,116,655
NSP Program Income
294 463 Supplies & Services 55,000
Total $55,000
USDA
296 463 Supplies & Services 292,326
Total $292,326
20 265
City of Los Banos
Expenditures by Type
2025-2026
Fund Dept Description Adopted
The Villas Park Fund
297 498 Transfer Out 1,660,547
Total $1,660,547
CAPITAL PROJECT FUNDS
City Hall
304 410 Capital Outlay 1,741,460
Total $1,741,460
Corporation Yard
306 430 Capital Outlay 391,625
Total $391,625
Emergency Operations Center
322 422 Capital Outlay 2,000.000
Total $2,000,000
BUSINESS TYPE FUNDS
Water
501 410 Personnel Services 749,332
501 410 Supplies & Services 609,601
501 410 Capital Outlay 29,000
Total Water Administration $ 1,387,933
501 461 Personnel Services 2,402,270
501 461 Supplies & Services 3,352,949
501 461 Capital Outlay 5,590,380
501 495 Contingency 100,000
Total Water $11,445,599
Total Water Fund $12,833,532
Wastewater
502 410 Personnel Services 747,104
502 410 Supplies & Services 609,430
502 410 Capital Outlay 29,000
Total Wastewater Administration $1,385,534
502 432 Personnel Services 1,270,127
502 432 Supplies & Services 1,113,773
502 432 Capital Outlay 11,263,466
502 432 Total Wastewater Collection $13,647,366
21 266
City of Los Banos
Expendi~resby Type
2025-2026
Fund Dept Description Adopted
502 433 Personnel Services 994,707
502 433 Supplies & Services 1,738,118
502 433 Capital Outlay 373,500
502 433 Total Wastewater Treatment $3,106,325
502 495 Contingency 100,000
Total Wastewater Fund $18,239,225
Airport
505 435 Personnel Services 23,000
505 435 Supplies & Services 450,661
505 435 Capital Outlay 340,000
Total $813,661
Solid Waste & Street Sweeping
510 410 Personnel Services 751,104
510 410 Supplies & Services 609,500
510 410 Capital Outlay 29,000
Total Solid Waste Administration $1,389,604
510 490 Personnel Services 1,383,155
510 490 Supplies & Services 11,313,034
510 490 Capital Outlay 628,000
510 490 Charge Ins - Outs 456,792
510 490 Total Solid Waste Management $13,780,981
510 495 Contingency 100,000
Total Solid Waste Fund $15,270,585
INTERNAL SERVICE FUNDS
Fleet Maintenance
601 480 Personnel Services 547,174
601 480 Supplies & Services 831,330
601 480 Capital Outlay 85,000
Total $1,463,504
Facilities Maintenance
605 427 Personnel Services 592,582
605 427 Supplies & Services 367,125
605 427 Capital Outlay 435,211
Total $1,394,918
22 267
City of Los Banos
Expe,nditures ?.Y Type
2025-2026
Fund Dept Description
610
610
610
656
410
410
410
Information Technology
Personnel Services
Supplies & Services
Capital Outlay
Total
415
Retirees' Medical Health
Personnel Services
Total
Personnel Services
Supplies & Services
Capital Outlay
Debt Service
Charge Ins - Outs
Contingency
Transfer Out
TOTAL
TOTAL ALL FUNDS
Summarv All Funds
Summary By Expense ■ Charge Ins - Outs
0 Debt Servic
711,798
1%
Capital Outlay •
43,033/400
33% .
■ Contingency
550,000
•
■ Personnel
Services
49, 174;89i4
30%
23 Transfer Out
2,881,863
2%
Adopted
194,105
282,819
60,000
$536,924
1,921,738
$1 ,921 ,738
$132,630,884
40,174,894
45,278,929
43,033,400
711,798
550,000
2,881,863
$132,630,884
" Personnel Services
• Supplies & Services
'· Capital Outlay
11 Debt Service
■ Charge Ins - Outs
■ Contingency
■ Transfer Out
268
Revenue History by Fund
tosBanos
• ·- 2022-2023 2023-2024 -. 2024-2025 2024-2025 .. 2025-2026 Fund Total Activity Total Activity Total Budget ESTYE REQT 100 - GENERAL FUND 27,254,416 26,642,556 28,179,526 28,790,694 27,539,327 101 - MEASURE H 3,976,418 4,069,000 11,418,930 4,047,318 Special Revenue Funds
200 - MOVIE NIGHT FUND 99 203
202 - CITY HALL ADMIN FUND 69,772 125,310 17,103 126,958 24,103 203 - RESTITUTION FUND 8,285 286,099
204 - PREVENTION UNDERAGE 668 1,873 540 300 600
206 - ARPA FUNDING 201,196 283,418 25,000 119,843
207 - RSTP EXCHANGE FUND 560,535 687,426 665,641 678,215 672,215 208 - GENERAL GOVERNMENT 22,953 28,044 18,450 59,800 23,000 210 - PLANT-A-TREE FUND 14 29
212 - PEG FRANCHISE FUND 65,096 66,145 61,500 57,800 53,000 214 - TRANSPORTATION 1,568,493 1,843,728 1,638,806 1,542,441 1,467,441 215 - GAS TAX 2105 FUND 2,209,815 2,597,844 2,494,911 2,588,979 2,585,229 219 - TRAFFIC CONG RELIEF
220 - LOCAL TRANSPORTATION 50,917 379,089 357,168 30,000 10,000 229- REGIONAL TRANS IMPACT 1,229,954 843,627 2,530,000 1,301,254 3,296,412 230 - TRAFFIC IMPACT FUND 641,515 1,753,813 1,585,000 756,454 500,000 231- BADGER FLAT PIONEER (IN LIEU FEE) 150,200 100,200
232 - STORM DRAIN IMPACT 108,830 146,975 25,000 315,000 55,000 233 - LAMOGLIA IMPACT FUND 21,044 41,480 10,000 28,000 10,000 234 - MEADOWLANDS IMPACT 3,361 6,862
235 - ASSET FORFEITURE FUND 5,051 9,637 1,065
236 - POLICE AUGMENTATION 2,027,245 2,lSl,470 2,064,500 2,087,387 2,085,941 237 - SLESF COPS PROGRAM 178,550 175,582 221,850 247,018 171,200 238 - FIRE AUGMENTATION 2,011,106 2,129,080 2,059,500 2,214,314 2,098,816 240 - JAG - EDWARD BYRNE GRANT 12,959
243 - FIRE CAPITAL IMPROVE 154,041 529,430 47,575 246,492 310,000 244 - COMMUNITY CENTER FEE 41,274 84,017 • 18,975 37,000 6,000 245 - PD CAPITAL 288,173 573,387 77,975 411,421 320,000 246 - TRAFFIC SAFETY FUND 27,834 54,037 109,262 25,000 47,346 249 - CMAQSR2SSJVAPCDCARB 13,387 893
250- LB PARK IMPACT FUND 2,249,811 1,730,355 1,312,400 1,835,124 3,853,863 251 - MISSION VILLAGE NORTH 3,318 167 150
252 - PUBLIC FACILITIES FUND 1,198 2,630 1,700 300
253 - REGENCY PARK ESTATES 3,542 177 156
255 - VINEYARD PARK FUND 412 21 18
256 - MEADOWLANDS PARK 26,296 53,684 31,637
257 - MISSION ESTATES PARK 31,207 1,593 1,400
258 - STONE CREEK PARK FUND 2,260 109 98
259 - ORCHARD TERRACE PARK 150 7 6
260 - SUNRISE RANCH PARK 217,974 228,402 79,520 40,000
261- SHAUN ESSY VILLAGE 26,738 51,677 5,000 46,000
262 - CDBG MICRO ENTERP Pl 210,186 1,489 51
264 - ENCAMPMENT RESOLUTION FUND 11,842,621 11,967,384
271 - RANCHWOOD EST AD#l 599,102 658,152 704,649 710,750 750,208 272 - CRESTHILLS AD#2 FUND 144,507 163,448 174,806 177,506 197,252 273 - LOS BANOS GARDENS 190,398 212,707 230,275 232,675 254,201 274 - COLLEGE GREEN EST 154,817 173,433 186,602 189,452 211,273 275 - ORCHARD TERRACE AD#5 85,929 95,524 103,886 104,886 114,646 276 - ST. FRANCIS ESTATES 37,824 39,205 37,933 38,933 38,133 277 - VALLEY MEADOWS AD#7 22,355 25,312 27,107 27,607 29,878 279 - JO-LIN MANORRNCH AD #9 206,739 225,333 236,441 237,641 241,646 280 - LB CREEK SHP CNTR 52,381 59,140 63,245 64,245 65,421 281 - MEADOWLANDS AO#ll 288,750 490,404 669,7S5 895,055 540,760 282 - MISSION ESTATES AD#12 157,938 167,964 174,085 175,985 183,561 283 - SOMERSET PARK AD#13 41,812 43,456 47,595 47,545 51,808 24 269
284 - NORTHGATE @ REGENCY 330,290 355,942 376,511 377,161 400,328 285- MAGNOLIA GROVE AD#lS 13,243 14,788 16,077 16,127 17,702 286 - SENIOR VILLAGES AD#16 16,048 18,009 19,524 19,424 20,733 287 - STONE CREEK VLLGE 485,755 556,702 561,513 565,313 769,582 288 - RAIL TRAIL CORDOR 78,543 78,866 93,727 94,527 168,525 289- TALBOTT PARK AD#19 91,786 - 211,117 220;884 111,734 122,417 290- POLICE CFO 2002-01 FUND 892,816 965,679 855,885 989,907 985,894 291 - FIRE CFO 2002-01 FUND 882,360 933,225 852,885 979,598 982,895 293 - HOME Pl HOUSING REHAB 17,217 35,449 154,256
294 - NSP PROGRAM INCOME 50,213 58,547 56,500 57,872 57,500 295 - REPAIR & DEMOLITION 390 797
296- USDA-HCD GRANT 1,451 277,710 193,722 295,826
297 - THE VILLAS PARK FUND 181 261 267 530 134196
$ 19,304,776 $ 22,721,991 $ 33,268,850 $ 33,544,783 $ 24,190,855 Caeital Projects Funds
303 - TRAFFIC MITIGATION 3,782 7,721
304 - CITY HALL FUND 113,730 261,622 44,644 162,817 82,144 306- CORPORATION YARD 45,486 85,962 60,000 41,000 15,000 322 - EMERGENCY OPERATIONS CENTER 124,765 254,013 1,150,000 220,288 200,000 323 - POLICE STATION 60 740 1,294 971 66154
$ 348,503 $ 1,904,291 $ 1,254,644 $ 490,259 $ 297,144
Business T11ee Funds
501- WATER FUND 8,417,556 10,236,547 8,792,488 9,912,311 9,089,430 502 - WASTE WATER FUND 8,513,768 10,104,694 9,134,795 9,677,914 9, 148,515 505 -AIRPORT FUND 350,472 310,612 312,200 390,939 333,675 510 - SOLID WASTE FUND 6,977,854 7,499,151 7,966,436 7?98,360 7, 814,270 $ 24,259,650 $ 28,151,004 $ 26,205,918 $ 27,779,524 $ 26,385,890 Internal Service Funds
601 - FLEET MAINTENANCE 1,143,714 1,337,005 1,521,919 1,195,513 1,472,088 605 - FACILITIES MAINTENANCE 1,110,125 911,660 1,316,874 610- INFORMATION TECH 407,415 419,700 830,555 854,555 546,924 656 - RETIREE MEDICAL 1,565,031 1,584,866 1,894,937 1,894,937 1, 921,738 $ 3,116,161 $ 3,341,572 $ 5,357,536 $ 4,856,665 $ 5,257,624 Report Total: ~ 74,283,506 ~ 86,737,830 ~ 98,335,475 ~ 106,880,855 ~ 87,718,158 25 270
Revenue Detail by Fund
Cos Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Account Number Description Total Activity Total Activity Total Budget ESTYE REQT
GENERAL FUND
100-000-311-010 Property Taxes - SecCur 4,901,520 5,550,819 5,355,473 5,900,000 6,077,000 100-000-311-011 Sb 813 Supplemental Taxes 1S7,774 123,914 160,929 127,631 130,184 100-000-311-015 Property Taxes-Unsecured 361,207 414,324 359,987 446,828 460,233 100-000-311-018 Property Taxes-RDA pass thru 978,738 898,050 1,001,888 1,042,205 1,063,049 100-000-311-035 Property Tax In Lieu Vlf 4,087,105 4,435,411 4,523,330 4,688,059 4,781,820 100-000-3 12-010 Transient Occupancy 462,527 466,191 441,581 469,874 473,539 100-000-313-010 Safes & Use Tax 6,487,424 6,418,402 6,708,000 6,250,000 6,300,000 100-000-313-011 Sales Tax Measure H 3,905,395
100-000-3 13-020 Sales & Use Tax-Prop 172 206,692 198,107 211,187 188,202 185,000 100-000-317-010 Documentary Stamp Tax 172,703 164,381 181,803 157,806 155,000 Taxes 21,721,086 18,669,599 18,944,177 19,270,605 19,625,825 100-000-321-010 Business Licenses 153,677 157,392 148,000 167,000 159,000 100-000-321-015 Bus. Lie. TransferDuplic 10
100-000-322-010 Permits 663,832 1,491,603 2,035,000 2,035,000 1,750,000 100-000-322-012 Encroachment Fees 28,029 21,243 25,000 21,668 22,102 100-000-322-060 Animal Licenses 4,300 9,441 4,850 9,629 9,822 100-000-322-065 Animal SpayNeuter Fees 280 300 530 450 450 100-000-322-070 Bicycle License 10 4
100-000-322-075 False Alarm Fee 16,125 28,350 13,500 28,350 28,917 Licenses & Permits 866,264 1,708,333 2,226,880 2,262,098 1,970,290 100-000-331-010 Federal Grant 7,519
100-000-334-010 State Grant 29,690 267,538 11,251 91,050 100-000-334-011 State Funded Police Training 3,152 3,215 3,215 3,215 100-000-334-012 Fire Fighting Reimbursed 40,027 60,000 144,742 85,000 100-000-334-018 State Mandate Reimbursemen1 26,187 156,199 63,000 63,000 75,000 100-000-335-010 Hoptr Home Owners Property 36,389 38,063 36,544 39,319 40,106 100-000-335-050 Motor Vehicle In Lieu Tax 47,806 58,484 58,484 74,766 76,262 100-000-339-010 Other Grants 53,988 128,787 151,500 96,500 85,000 Shared Revenue 197,211 421,559 640,281 440,312 455,632
100-000-318-020 Franchise Fee 692,232 674,758 667,534 677,652 682,735 100-000-341-010 Admin Service Charge 105,044 121,418 146,458 146,458 135,000 100-000-341-016 Workman's Comp Receipts 155,648 74,543 50,000 66,011 70,000 100-000-341-025 Notary Fees 345 375 350 350 350
100-000-341-031 Subdiv Eng Review Inspection 102,989 378,737 320,000 320,000 336,000 100-000-341-032 Zoning & Planning 144,450 191,246 100,000 200,000 160,000 100-000-341-033 Reinspection Fee 3,461 (433) 2,000
100-000-341-034 Fire-Building Plan Check Fee 115 20,000 1,500 1,000 100-000-341-035 Building Plan Check Fees 353,959 236,125 350,000 281,284 275,000 100-000-341-036 Plan Admin Fees 20,220 15,760 20,000 18,620 18,000 100-000-341-039 General Plan Maint Fee 33,742 70,427 54,000 67,400 66,000 100-000-341-040 Xerox Copies 3 65 51 52
100-000-342-010 Special Police Services 85,953 83,251 85,000 85,000 42,500 100-000-342-015 Animal Impound Fee 18,348 20,579 15,000 16,906 15,000 100-000-342-016 Police Dept Report Fee 19,257 18,421 15,000 18,375 18,325 100-000-342-017 Live Scan Fee 14,783 26,762 13,000 26,125 26,000 100-000-342-030 Fire Inspection Fees 24,860 29,179 25,000 30,775 30,000 26 271
Revenue Detail by Fund
l'.b's Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Account Number Description Total Activity Total Activity Total Budget ESTYE REQT 100-000-342-040 First Responder Fee 14,329 7,210 15,000 5,000 5,000 100-000-342-060 School Police Grants 406,713 520,400 505,684 505,503 520,668 100-000-346-016 Return Check Fee 595 210 500 210 210
100-000-347-011 Recreation Programs 204,081 182,430 200,000 185,000 190,000 100-000-347-013 Senior Citizen Activities 6,427 10,504 10,000 7,309 7,500 100-000-347-015 Special Rec Functions 5,620 3,988 5,750 8,265 8,500 100-000-348-010 Weed Abatement 11,491 4,303 5,000 5,000 5,000 100-000-348-027 Tree Inspection 1,320 5,422 7,500 5,412 5,250 Charges for Services 2,425,870 2,675,797 2,632,776 2,678,206 2,618,090 100-000-351-010 Parking Fees 23,295 20,862 37,000 17,732 17,500 100-000-351-011 Admin Cit Fees 96,162 221,864 100,000 100,000 100,000 100-000-35 1-012 Fees, Fines & Forfeitures 43,723 45,532 40,000 46,898 47,000 Fines & Fees 163,179 288,258 177,000 164,630 164,500
100-000-361-010 Interest Earnings 663,334 1,440,913 850,000 1,305,531 1, 250,000 100-000-362-010 GainValue on Investment GASI 12,383 123,680 100-000-363-010 Rentals - Buildings 85,532 85,683 50,000 87,225 88,708 100-000-363-011 Recreation Rentals 91,501 107,383 82,500 90,000 95,000 100-000-363-015 Rental - Land 743,394 774,616 810,415 810,415 810,415 100-000-363-020 Comm Center Grand Room 46,240 48,575 44,500 40,000 42,000 100-000-3 63-030 Comm Cntr Multi Purpose Renta 2,385 1,860 4,500 4,000 100-000-363-050 Comm Center Meeting Rm 3,500 1,870 2,400 1,400 1,500 100-000-363-070 Digital Sign Advertising 10,518 10,995 8,500 9,800 9,000 100-000-363-090 Comm Cntr Other Rentals 4,863 1,250 5,000 5,000 5,085 100-000-365-010 Contributions & Donations 10,617 14,733 17,540 9,127 9,282 100-000-365-012 Recreation Contributions 10,174 350 250 1,593 1,000 Interest & Income 1,682,056 2,612,433 1,872,965 2,364,591 2,315,990 100-000-390-010 Misc Revenues 70,385 96,438 30,000 43,020 45,000 100-000-390-020 Refunds (8,078) 16,556 10,000 15,784 15,000 100-000-390-040 Insurance Proceeds 20,138 114,537 89,447 34,697 329,000 100-000-392-010 Sale-General Fixed Assets 35,640 39,045 4,750 100-000-499-000 Transfer In 80,665 1,556,000 1,512,000
Miscellaneous 198,750 266,576 1,685,447 1,610,251 389,000 Total General Fund: $ 27,254,416 $ 26,642,556 $ 28,179,526 $ 28,790,694 $ 27,539,327
MEASURE H
101-000-313-011 Sales Tax-Measure H 3,954,028 4,069,000 3,900,719 3,897,318 101-000-339-010 Other Grants 125,000
101-000-361-010 Interest Earnings 4,793 25,000 25,000
101-000-390-010 Misc Revenue 17,597 16,294
101-000-499-000 Transfer In 7,476,917
Total: 3,976,418 4,069,000 11,418,930 4,047,318
MOVIE NIGHT FUND
200-000-361-010 Interest Earnings 98 189
200-000-362-010 GainValue on Investment GASI 2 14
Total: 99 203
27 272
Revenue Detail by Fund
DJs Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Account Number Description Total Activity Total Activity Total Budget ESTYE REQT
CITY HALL ADMIN FUND
202-000-348-010 Admin Service Charge 53,831 93,473 9,103 96,258 9,103 202-000-361-010 Interest Earnings 15,639 29,641 8,000 30,700 15,000 202-000-362-010 GainValue on Investment GASI 302 2,196
Total: 69,772 125,310 17,103 126,958 24,103
PREVENTION UNDERAGE
204-000-342-060 Underage Drinking Fines 500 1,500 500 500 204-000-361-010 Interest Earnings 165 348 40 300 100
204-000-362-010 GainValue on Investment GASI 3 25
Total: 668 1,873 540 300 600
ARPA FUNDING
206-000-361-010 Interest Earnings 163,055 265,360 25,000 119,843 206-000-362-010 GainValue on Investment GASI 3,075 18,057 206-000-390-020 Refunds 35,066
Total: 201,196 283,418 25,000 119,843
RSTP EXCHANGE FUND
207-000-334-010 State Grant 535,984 641,641 641,641 652,215 652,215 207-000-361-010 lnte rest Earnings 24,242 43,895 24,000 26,000 20,000 207-000-362-010 GainValue on Investment GASI 309 1,890
207-000-390-010 Misc Revenues
Total: 560,535 687,426 665,641 678,215 672,215
GENERAL GOVERNMENT
208-000-348-010 General Govt Impact Fee 21,306 23,949 17,550 55,000 20,000 208-000-361-010 Interest Earnings 1,613 3,777 900 4,800 3,000 208-000-362-010 GainValue on Investment GAS! 34 319
Total: 22,953 28,044 18,450 59,800 23,000
PLANT-A-TREE FUND
210-000-361-010 Interest Earnings 14 27
210-000-362-010 GainValue on Investment GASI 0 2
Total: 14 29
PEG FRANCHISE FUND
212-000-318-025 PEG Franchise Fee 59,944 52,984 60,000 45,000 45,000 212-000-361-010 Interest Earnings 5,070 11,866 1,500 12,800 8,000 212-000-362-010 GainValue on Investment GAS! 81 1,295
Total: 65,096 66,145 61,500 57,800 53,000
TRANSPORTATION EXPAND FUND
214-000-334-010 State Grant 98,842
214-000-335-010 Local Trans Funds 1,177,236 1,295,440 1,271,045 1,181,201 1,181,201 214-000-335-011 Trans Exp Funds-20% Set Asid, 294,309 299,588 317,761 236,240 236,240 214-000-361-010 Interest Earnings 94,928 137,763 50,000 125,000 50,000 214-000-362-010 GainValue on Investment GASI 2,020 12,096 Total: 1,568,493 1,843,728 1,638,806 1,542,441 1,467,441 28 273
Revenue Detail by Fund
U:fsBanos
2022-2023 2023~2024 2024-2025 2024-2025 2025-2026
Account Number Description Total Activity Total Activity Total Budget ESTYE REQT GAS TAX 2105 FUND
215-000-335-013 Motor Veh Fuel Tax-2103 380,113 430,698 420,441 438,801 431,528 215-000-335--015 Motor Veh Fuel Tax-2105 265,489 287,228 293,942 299,520 301,861 215-000-335-016 Motor Veh Fuel Tax-2106 125,188 136,005 135,546 138,123 139,185 215-000-335--017 Motor Veh Fuel Tax-2107 361,817 388,789 401,711 408,681 411,973 215-000-335-018 Motor Veh Fuel Tax-2107.5 6,000 6,000 6,000 6,000 6,000 215-000-335-020 Motor Veh Fuel Tax-Road Mai 1,040,866 1,221,839 1,211,721 1,197,294 1,244,122 215-000-361-010 Interest Earnings 29,669 117,202 25,000 100,000 50,000 215-000-362-010 GainValue on Investment GASI 269 9,604
215-000-390-010 Misc Revenues 404 479 550 560 560
Total: 2,209,815 2,597,844 2,494,911 2,588,979 2,585,229
LOCAL TRANSPORTATION
220-000-335-010 Local Trans Funds 39,743 347,168 347,168 220-000-361-010 Interest Earnings 10,955 29,102 10,000 30,000 10,000 220-000-362-010 GainValue on Investment GASI 219 2,819
Total: 50,917 379,089 357,168 30,000 10,000
REGIONAL TRANS IMPACT
229-000-330-010 Intergovernmental Revenues 1,134,146 239,622 229-000-331-010 Federal Grant 94,035 490,655 1,061,632 3,296,412 229-000-334-010 State Grant 352,972
229-000-361-010 Interest Earnings 1,773
229-000-390-010 Misc Revenues 2,530,000
Total: 1,229,954 843,627 2,530,000 1,301,254 3,296,412
TRAFFIC IMPACT FUND
230-000-331-010 Federal Grant 60,449 585,421 620,000 11,454 230-000-349-020 Traffic Impact Fee 306,892 660,824 500,000 360,000 300,000 230-000-361-010 Interest Earnings 239,097 470,178 100,000 385,000 200,000 230-000-362--010 GainValue on Investment GASI 4,784 35,233 230-000-390-010 Misc Revenues 30,294 2,156 365,000
Total: 641,515 1,753,813 1,585,000 756,454 500,000
BADGER FLAT PIONEER (IN LIEU FEE)
231-000-349-010 Traffic Impact Fee 150,000 100,000
231-000-361-010 Interest Earnings 200 200
Total: 150,200 100,200
STORM DRAIN IMPACT
232-000-349-030 Storm Drain Fees 97,959 121,048 20,000 295,000 50,000 232-00D-361-010 Interest Earnings 10,652 23,953 5,000 20,000 5,000 232-000-362-010 GainValue on Investment GASI 219 1,975
Total: 108,830 146,975 25,000 315,000 55,000
LAMOGLIA IMPACT FUND
233-000-361-010 Interest Earnings 20,631 38,800 10,000 28,000 10,000 233-000-362-010 GainValue on Investment GASI 413 2,681
Total: 21,044 41,480 10,000 28,000 10,000
29 274
Revenue Detail by Fund
Los Banos
'2022-2023 2023-2024 -' 2024-2025 2024-2025 2025-2026
Account Number Description Total Activity Total Activity Total Budget ESTYE REQT
MEADOWLANDS IMPACT
234-000-361-010 Interest Earnings 3,295 6,394
234-000-362-010 GainValue on Investment GASI 66 468
Total: 3,361 6,862
ASSETT FORFEITURE FUND
235-000-331-010 Federal Grant 1,946
235-000-342-050 Asset Forfeiture 4,662
235-000-361-010 Interest Earnings 382 886 1,065
235-000-362-010 GainValue on Investment GAS! 8 72
235-000-392-010 Sale-General FixedAssets 6,733
Total: 5,051 9,637 1,065
POLICE AUGMENTATION
236-000-313-050 Sales Tax-Measure P 1,960,605 1,979,744 2,034,500 1,961,064 1,970,941 236-000-361-010 Interest Earnings 56,548 158,545 30,000 126,323 115,000 236-000-362-010 GainValue on Investment GAS! 1,144 13,181 236-000-390-010 Misc. Revenues 8,949
Total: 2,027,245 2,151,470 2,064,500 2,087,387 2,085,941
SLESF COPS PROGRAM
237-000-334-010 State Grant 176,519 175,550 170,000 194,918 170,000 237-000-361-010 Interest Earnings 859 32 850 1,100 1,200 237-000-362-010 GainValue on Investment GAS! (3)
237-000-499-000 Transfer In 1,176 51,000 51,000
Total: 178,550 175,582 221,850 247,018 171,200
FIRE AUGMENTATION
238-000-313-050 Sales Tax-Measure P 1,960,605 1,979,744 2,034,500 1,961,064 1,970,941 238-000-361-010 Interest Earnings 47,262 119,896 25,000 125,460 112,875 238-000-362-010 Ga inValue on Investment GASI 899 9,728 238-000-390-010 Misc Revenues 2,340 19,711 127,790 15,000 Total: 2,011,106 2,129,080 2,059,500 2,214,314 2,098,816
JAG - EDWARD BYRNE GRANT
240-000-331-010 Federal Grant 12,959
Total: 12,959
Fire Capital Improvement
243-000-342-035 Fire Capital Improvement 107,463 205,863 27,575 172,406 250,000 243-000-361-010 Interest Earnings 45,659 103,509 20,000 74,086 60,000 243-000-362-010 GainValue on Investment GASI 919 7,804
243-000-390-010 Misc Revenues 224
243-000-392-010 Sa le of Fixed Assets 212,029
Total: 154,041 529,430 47,575 246,492 310,000
Community Center Fee
244-000-349-020 Community Center Fee 30,589 69,079 9,975 27,500 5,000 244-000-361-010 Interest Earnings 10,568 13,846 9,000 9,500 1,000 244-000-362-010 GainValue on Investment GASI 117 1,092
Total: 41,274 84,017 18,975 37,000 6,000
30 275
Los Banos
Account Number
245-000-342-025
245-000-361-010
245-000-362-010
245-000-392-010
246-000-334-010
246-000-342-018
246-000-361-010
246-000-362-010
246-000-392-010
249-000-361-010
249-000-362-010
249-000-392-010
250-000-334-010
250-000-347-080
250-000-347-085
250-000-361-010
250-000 -362-010
250-000-390-010
250-000-499-000
251-000-361-010
251-000-362-010
252-000-349-020
252-000-361-010
252-000-362-010
253-000- 361-010
253-000-362-010
Revenue Detail by Fund
2022-2023 2023-2024 2024-2025. 2024-2025 2025-2026
Description Total Activity Total Activity Total Budget ESTYE REQT Police Capital
Police Capital Improvement 261,570 530,888 63,975 375,000 300,000 Interest Earnings 26,068 36,888 14,000 26,125 20,000
GainValue on Investment GASI 535 2,492
Sale of Fixed Assets 3,119 10,296
Total: 288,173 573,387 77,975 411,421 320,000
TRAFFIC SAFETY FUND
State Grant 13,517 32,221 95,762 13,600 40,346
Auto Impound Fee 11,792 12,303 12,000 7,700 5,000
Interest Earnings 2,479 4,894 1,500 3,700 2,000
GainValue on Investment GASI 46 288
Sale-General Fixed Assets 4,331
Total: 27,834 54,037 109,262 25,000 47,346
CMAQ/SR2S/SJVAPCD/CARB
Interest Earnings 408 832
GainValue on Investment GASI 9 61
Sales-FixedAssets 12,969
Total: 13,387 893
LB PARK IMPACT FUND
State Grant 147,807 624,000 440,000 177,000
Park Development Fees 416,027 1,128,755 180,450 935,752 500,000 Land Dedication Fees 31,080 81,844 12,950 134,137 20,000 Interest Earnings 131,069 345,518 50,000 325,235 275,000 GainValue on Investment GASI 2,496 26,430
Misc Revenues 445,000
Transfer In 1,669,138 2,881,863
Total: 2,249,811 1,730,355 1,312,400 1,835,124 3,853,863
MISSIN VILLAGE NORTH
Interest Earnings 3,253 156 150
GainValue on Investment GASI 65 11
Total: 3,318 167 150
PUBLIC FACILITIES FUND
Public Facility Impact Fe 399 961 300 300
Interest Earnings 784 1,554 1,400
GainValue on Investment GASI 16 115
Total: 1,198 2,630 1,700 300
REGENCY PARK ESTATES
Interest Earnings 3,472 165 156
GainValue on Investment GASI 69 12
----------------------------- Tot a 1: 3,542 177 156
31 276
tosBanos
Account Number
255-000-361-010
255-000-362-010
256-000-361-010
256-000-362-010
257-000-361-010
257-000-362-010
258-000-361-010
258-000-362-010
259-000-361-010
259-000-362-010
260-000-347-080
260-000-347-085
260-000-361-010
260-000-362-010
260-000-390-010
261-000-361-010
261-000-362-010
262-000-331-010
262-000-361-010
262-000-362-010
264-000-334-010
264-000-361-010
Description
VINEYARD PARK FUND
Interest Earnings
GainValue on Investment GASI
Total:
MEADOWLANDS PARK
Interest Earnings
GainValue on Investment GASI
Total:
MISSION ESTATES PARK
Interest Earnings
GainValue on Investment GASI
Total:
STONE CREEK PARK FUND
Interest Earnings
GainValue on Investment GASI
Total:
ORCHARD TERRACE PARK
Interest Earnings
GainValue on Investment GASI
Total:
SUNRISE RANCH PARK
Park Development Fees
Land Dedication Fees
Interest Earnings
GainValue on Investment GASI
Misc Revenues
Total:
SHAU NESSY VILLAGE
Interest Earnings
GainValue on Investment GAS!
Total:
CDBG MICRO ENTERPRISE Pl
Federal Grant
Interest Earnings
Gain/V
Total:
ENCAMPMENT RESOLUTION FUND
State Grant
Interest Earnings
Total:
2022-2023
Total Activity
404
8 412
25,781
515
26,296
30,596
612
31,207
2,216
44 2,260
147
3 150
173,349
12,950
31,041
634
217,974
26,232
506
26,738
210,186
210,186
32 Revenue Detail by Fund
2023:2024
Total Activity
19 1
21 50,021
3,663
53,684
1,484
109
1,593
102
7 109
7 1
7 145,613
10,878
67,094
4,817
228,402
48,156
3,520
51,677
1,486
4 1,489
2024-2025
Total Budget
69,340
5,180
5,000
79,520
5,000
5,000
11,842,621
11,842,621
2024~2025
ESTYE
18 18
31,637
31,637
1,400
1,400
98 98
6 6
40,000
40,000
46,000
46,000
51 51
11,842,621
124,763
11,967,384
2025-2026
REQT
277
Revenue Detail by Fund
lJJsBanos
2'022-2023 2023-2024 2024-2025 2024-2025 • '2025-2026
Account Number Description Total Activity Total Activity Total Budget ESTYE REQT RANCHWOOD ESTATES AD #1
271-000-355-020 Landscape & Lighting 595,521 646,477 702,649 701,750 746,208 271-00()..361-010 Interest Earnings 3,557 10,373 2,000 9,000 4,000 271-000-362-010 GainValue on Investment GAS! 24 1,302
Total: 599,102 658,152 704,649 710,750 750,208
CRESTHILLS AD #2
2 72-000-355-020 Landscape & Lighting 142,544 156,829 172,806 172,506 195,252 272-000-361-010 Interest Earnings 1,930 5,989 2,000 5,000 2,000 272-000-362-010 GainValue on Investment GAS! 33 631
Total: 144,507 163,448 174,806 177,506 197,252
LOS BANOS GARDENS AD #3
273-000-355-020 Landscape & Lighting 189,191 207,864 229,275 228,675 252,201 273-000-361-010 Interest Earnings 1,195 4,317 1,000 4,000 2,000 273-000-362-010 GainValue on Investment GAS! 12 526
Total: 190,398 212,707 230,275 232,675 254,201
COLLEGE GREENS ESTATES AD #4
274-000-355-020 Landscape & Lighting 152,418 167,694 184,802 184,452 208,773 274-000-361-010 Interest Earnings 2,370 5,154 1,800 5,000 2,500 274-000-362-010 GainValue on Investment GAS! 28 585
Total: 154,817 173,433 186,602 189,452 211,273
ORCHARD TERRACE AD #5
275-000..355-020 Landscape & Lighting 85,437 93,998 103,586 103,386 113,946 275-000-361-010 Interest Earnings 493 1,333 300 1,500 700 275-00G-362-010 GainValue on Investment GASI (1) 193
Total: 85,929 95,524 103,886 104,886 114,646
ST. FRANCIS ESTATES
276-000-355-020 Landscape & Lighting 36,970 36,970 37,133 36,933 37,133 276-000-361-010 Interest Earnings 840 2,041 800 2,000 1,000 276-000-362-010 GainValue on Investment GAS! 14 193
Total: 37,824 39,205 37,933 38,933 38,133
VALLEY MEADOWS AD #7
277-000..355-020 Landscape & Lighting 21,991 24,200 26,707 26,607 29,378 277-000-361-010 Interest Earnings 359 1,008 400 1,000 500 277-000-362-010 GainValue on Investment GAS! 5 104
Total: 22,355 25,312 27,107 27,607 29,878
JO-LIN MANOR RANCH AD #9
279-000-355-020 Landscape & Lighting 205,366 219,759 235,441 235,141 240,146 279-000-361-010 Interest Earnings 1,360 4,976 1,000 2,500 1,500 279-000-362-010 GainValue on Investment GAS! 12 598
Total: 206,739 225,333 236,441 237,641 241,646
33 278
Revenue Detail by Fund
Los Banos
2022-2023 2023-2024 2024-2025" 2024-2025 2025-2026
Account Number Description Total Activity Total Activity Total Budget ESTYE REQT LB CREEK SHOPPING CENTER AS #10
280-000-355-020 Landscape & Lighting 51,637 56,807 62,545 62,445 64,421 280-000-361-010 Interest Earnings 733 2,112 700 1,800 1,000 280-000-362-010 GainValue on Investment GASI 11 221
Total: 52,381 59,140 63,245 64,245 65,421
MEADOWLANDS AD #11
281-000-355-020 Landscape & Lighting 287,943 339,041 519,555 519,055 540,260 281-000-361-010 Interest Earnings 807 1,364 200 1,000 500 281-000-499-000 Transfer In 150,000 150,000 375,000
Total: 288,750 490,404 669,755 895,055 540,760
MISSION ESTATES AD #12
282-000-355-020 Landscape & Lighting 157,105 164,971 173,485 173,185 182,161 282-000-361-010 Interest Earnings 830 2,635 600 2,800 1,400 282-000-362-010 GainValue on Investment GAS! 3 358
Total: 157,938 167,964 174,085 175,985 183,561
SOMERSET PARK AD #13
283-000-355-020 Landscape & Lighting 41,232 41,770 47,045 46,045 50,808 283-000-361-010 Interest Earnings 572 1,530 550 1,500 1,000 283-000-362-010 GainValue on Investment GASI 8 156
Total: 41,812 43,456 47,595 47,545 51,808
NORTHGATE@ Regency AD #14
284-000-355-020 Landscape & Lighting 328,716 349,530 375,511 375,161 399,328 284-000-361-010 Interest Earnings 1,574 5,602 1,000 2,000 1,000 284-000-362-010 GainValue on Investment GASI 1 809
Total: 330,290 355,942 376,511 377,161 400,328
MAGNOLIA GROVE AD #15
285-000-355-020 Landscape & Lighting 13,164 14,486 16,002 15,927 17,602 285-000-361-010 Interest Earnings 80 269 75 200 100
285-000-362-010 GainValue on Investment GASI (0) 33
Total: 13,243 14,788 16,077 16,127 17,702
SENIOR VILLAGES AD #16
286-000-355-020 Landscape & lighting 15,906 17,509 19,374 18,924 20,483 286-000-361-010 Interest Earnings 140 452 150 500 250
286-000-362-010 GainValue on Investment GASI 2 48
Total: 16,048 18,009 19,524 19,424 20,733
STONE CREEK VILLAGES AD #17
287-000-355-020 Landscape & Lighting 480,900 543,789 559,513 558,313 764,582 287-000-361-010 Interest Earnings 4,801 11,572 2,000 7,000 5,000 287-000-362-010 GainValue on Investment GAS! 54 1,341
Total: 485,755 556,702 561,513 565,313 769,582
34 279
Revenue Detail by Fund
Los Banos
2022-2023 2023-2"024 2024-2025 2024's2025 2025-2026
Account Number Description Total Activity Total Activity Total Budget ESTYE REQT RAIL TRAIL CORRIDOR AO #18
288-000-355-020 Landscape & Lighting 77,213 77,213 93,527 92,527 167,525 288-000-361-010 Interest Earnings 1,327 1,481 200 2,000 1,000 288-000-362-010 GainValue on Investment GASI 2 171
Total: 78,543 78,866 93,727 94,527 168,525
TALBOTT PARK AS #19
289-000-355-020 Landscape & Lighting 91,538 100,698 110,834 110,734 121,917 289-000-361-010 Interest Earnings 248 418 so 1,000 500
289-000-499-000 Transfer In 110,000 110,000
Total: 91,786 211,117 220,884 111,734 122,417
POLICE CFO 2002-01 FUND
290-000-319-010 Public Safety Prop Tax 872,828 913,720 847,885 932,907 960,894 290-000-361-010 Interest Earnings 19,629 47,461 8,000 57,000 25,000 290-000-362-010 GainValue on Investment GAS! 359 4,498
Total: 892,816 965,679 855,885 989,907 985,894
FIRE CFO 2002-01 FUND
291-000-319-010 Public Safety Prop Tax 872,828 913,720 847,885 932,908 960,895 291-000-361-010 Interest Earnings 9,526 17,415 5,000 17,792 12,000 291-000-362-010 GainValue on lnvest.GASB 6 2,090
291-000-390-010 Misc Revenues 28,898 10,000
Total: 882,360 933,225 852,885 979,598 982,895
HOME Pl HOUSING REHAB
293-000-331-011 Program Income 300 149,556
293-000-361-010 Interest Earnings 16,880 32,750 4,700
293-000-362-010 GainValue on lnvest.GASB 338 2,398
17,217 35,449 154,256
NSP PROGRAM INCOME
294-000-331-011 Program Income 49,128 54,687 55,000 55,000 55,000 294-000-361-010 Interest Earnings 357 2,320 1,500 1,972 1,500 294-000-362-010 GainValue on Investment GASI 8 221
294-000-390-010 Misc Revenues 720 1,320 900 1,000
Total: 50,213 58,547 56,500 57,872 57,500
REPAIR & DEMOLITION
295-000-361-010 Interest Earnings 383 743
295-000-362-010 GainValue on Investment GAS! 8 54
USDA-HCO GRANT
296-000-334-010 State Grant 277,710 178,000 292,326
296-000-361-010 Interest Earnings 1,451 3,722 3,500
296-000-499-000 Transfer In 12,000
Total: 1,451 277,710 193,722 295,826
35 280
Revenue Detail by Fund
Los Banos
2022-2023 2023-2024 2024-2025 2024-2025 ·2025.2026
Account Number Description Total Activity Total Activity Total Budget E5TYE REQT
THE VILLAS PARK FUND
297-000-347-080 Park Development Fees 131,745 166,415 83,207 297-000-347-085 Land Dedication Fees 9,842 12,432 6,216 297-000-361-010 Interest Earnings 38,885 82,392 44,772
297-000-362-010 GainValue on Investment GASI 789 6,291
Total: 181,261 267,530 134,196
TRAFFIC MITIGATION
303-000-361-010 Interest Earnings 3,708 7,194
303-000-362-010 GainValue on Investment GASI 74 527
Total: 3,782 7,721
CITY HALL FUND
304-000-348-020 City Hall Impact Fee 69,989 168,565 24,644 47,817 24,644 304-000-361-010 Interest Earnings 42,880 87,020 20,000 115,000 57,500 304-000-362-010 GainValue on Investment GASI 861 6,037
Total: 113,730 261,622 44,644 162,817 82,144
CORPORATION YARD
306-000-348-030 Corporation Yard Impact 24,577 59,192 50,000 19,000 10,000 306-000-361-010 Interest Earnings 20,504 25,598 10,000 22,000 5,000 306-000-362-010 GainValue on Investment GASI 405 1,173
Total: 45,486 85,962 60,000 41,000 15,000
EMERGENCY OPERATIONS CENTER
322-000-361-010 Interest Earnings 122,319 236,753 220,288 200,000 322-000-362-010 GainValue on Investment GASI 2,446 17,260 322-000-499-000 Transfer In 1,150,000
Total: 124,765 254,013 1,150,000 220,288 200,000
POLICE STATION
323-000-361-010 Interest Earnings 61,231 519,393 66,154 323-000-362-010 Gain/Value on Investment GASB (491)
323-000-390-010 Misc Revenues 578
323-000-498-000 Loan Proceeds-iBank
323-000-499-000 Transfer In 775,000
Total: 60,740 1,294,971 66,154
WATER FUND
501-000-343-010 Water Fees Collected 6,484,235 6,738,613 7,589,535 6,898,000 7,139,430 501-000-343-015 Penalties 208,364 166,620 263,732 297,545 300,000 501-000-343-025 Water Connection Fee 451,560 787,934 457,523 815,328 800,000 501-000-361-010 Interest Earnings 906,428 1,778,573 426,144 1,765,700 750,000 501-000-361-050 Interest Restrict LAIF (O)
501-000-362-010 GainValue on Investment GASI 15,531 134,880 (3,575) 501-000-365-050 Devlop. Contrib. lnfrastr 294,625 424,987 501-000-390-010 Misc Revenues 46,845 170,240 58,962 135,000 100,000 501-000-390-020 Refunds 109 167 738
501-000-392-010 Sale-Fixed Assets 1,024 34,700
501-000-499-000 Transfer In 8,835
Total: 8,417,556 10,236,547 8,792,488 9,912,311 9,089,430 36 281
Revenue Detail by Fund
Los Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026.
Account Number Description Total Activity Total Activity Total Budget ESTYE REQT
WASTE WATER FUND
502-000-334-010 State Grant 525,000 475,000
502-000-343-015 Penalties 254,375 178,492 326,026 304,000 300,000 502-000-344-010 Sewer Collection Fee 4,110,045 4,307,248 4,706,884 4,447,523 4,580,000 502-000-344-015 Sewer Treatment Fee 2,733,931 2,661,568 3,144,485 2,575,506 2,652,800 502-000-344-025 Sewer Connection Fee 565,730 1,114,017 529,379 772,000 500,000 502-000-361-010 Interest Earnings 564,437 1,098,337 275,246 1,010,714 600,000 502-000-362-010 GainValue on Investment GASI 9,073 76,680 (2,300) 502-000-363-014 Rental Of Pasture 34,965 34,965 33,415 8,715 8,715 502-000-363-017 Ag Farming Income 101,004 69,510 119,001 30,000 30,000 502-000-365-050 Devlop. Contrib. lnfrastr 115,994 399,620 502-000-390-010 Misc Revenues 1,738 140,609 2,659 4,000 2,000 502-000-390-020 Refunds 18,845 1,695 456
502-000-392-010 Sa le-Fixed Assets 3,629 21,953
Total: 8,513,768 10,104,694 9,134,795 9,677,914 9,148,515
AIRPORT FUND
505-000-311-015 Property Tax Unsecured 6,073 7,590 7,000 8,292 8,375 505-000-331-010 Federal Grant
505-000-331-050 CARES Act Funding 45,000
505-000-334-010 State Grant 10,000 10,000 10,000 10,000 10,000 505-000-346-010 Airport Tie Down Fees 105 411 200 350 300 505-000-346-020 Aviation Fuel 209,819 152,091 180,000 200,000 200,000 505-000-361-010 Interest Earnings 17,053 34,234 10,000 22,000 10,000 505-000-362-010 GainValue on Investment GASI 340 2,468
505-000-363-014 Rental - Land & Buildings 106,362 103,520 105,000 105,000 105,000 505-000-390-010 Misc Revenues 297
505-000-390-020 Refunds 721 299
Total: 350,472 310,612 312,200 390,939 333,675
SOLID WASTE FUND
510-000-318-020 Roll Off Fee 66,300
510-000-334-010 State Grant 17,835 34,656 12,000 12,000 12,000 510-000-343-015 Penalties 326,990 219,282 436,677 353,000 350,000 510-000-344-030 Solid Waste Fees 6,398,026 6,726,248 7,325,654 6,996,134 7,240,000 510-000-344-035 Recycle Revenue 1,988 10,692 1,749 9,200 5,000 510-000-344-070 Overage Fees 5,992 6,467 8,550 1,500 1,500 510-000--349-010 Highway Cleaning 4,770 4,770 4,770 4,770 4,770 510-000-361-010 Interest Earnings 218,548 437,217 111,007 420,000 200,000 510-000-362-010 GainValue on Investment GASI 3,237 34,947 (941) 510-000-390-010 Misc Revenues 468 2,968 670 1,300 1,000 510-000-390-020 Refunds 456
510-000-392-010 Sale-Fixed Assets 21,904
Total: 6,977,854 7,499,151 7,966,436 7,798,360 7,814,270 37 282
Revenue Detail by Fund
losBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Account Number Description Total Activity Total Activity Total Budget ESTYE REQT
FLEET MAINTENANCE
601-000-341-060 Fleet Maint. Service Chge 1,138,476 1,287,101 1,521,919 1,161,475 1,462,088 601-000-361-010 Interest Earnings S,282 28,057 32,000 10,000 601-000-362-010 GainValue on Investment GAS! (44)
601-000-390-010 Misc Revenues 1,023
601-000-390-020 Refunds 81
601-000-392-010 Sale-Fixed Assets 21,766 1,015
Total: 1,143,714 1,337,005 1,521,919 1,195,513 1,472,088
FACILITIES MAINENANCE
605-000-335-010 Local Grant 422,711 211,356 211,355
605-000-341-060 Building Maint. Servi.ce Charge 687,414 687,414 1,103,519 605-000-361-010 Interest Earnings 12,890 2,000
Total: 1,110,125 911,660 1,316,874
INFORMATION TECHNOLOGY
610-000-341-060 It Service Charges 403,037 405,176 830,555 830,555 536,924 610-000-361-010 Interest Earnings 4,176 14,092 24,000 10,000 610-000-362-010 GainValue on lnvest.GASB 17 432
610-000-390-010 Miscellaneous 186
Total: 407,415 419,700 830,555 854,555 546,924
RETIREE MEDICAL
656-000--341-012 Payroll Assessments 1,555,716 1,571,519 1,894,937 1,894,937 1,921,738 656-000-361-010 Interest Earnings 9,210 13,347
656-000-362-010 GainValue on Investment GAS! 105
Total: 1,565,031 1,584,866 1,894,937 1,894,937 1,921,738 TOTAL ALL FUNDS: $ 80,139,118 $ 89,959,428 $ 98,335,475 $ 106,880,855 $ 87,718,158 38 283
I
City Departments
Administration Department
Interim City Manager
Gary Brizzee
I
I J
Budget Management
Oversee City Departments:
City Council Support
& Administrative
Services
• Human Resources
• Community & Economic
Development
• Finance
• Fire
• Information Technology
• Police
• Parks and Recreation
• Public Works
• Respond to Council
Inquiries
• Create & Update Council
Policy & Administrative
Directives
• Provide Staff Support for
Council Committees
• Provide Public
Information & Outreach
• Provide Government Access
Cable Programming
• Prepare Agendas
39 • Oversees Revenue &
Expenditures Forecasting
• Review & Make Budget
Requests
• Prepare Operating Budget
• Monitor Budgets
• Monitor & Make
Recommendations on
Legislation Activites
• Research Special Projects
284
Human Resources Department
Human Resources
Director
Lucy Mallonee
City Clerk
• Community Relations
_ • Records Management
• City Council Support
• Elections
Human Resources
• Employee/Employer Relations
• Labor Relations
• Payroll
• Recruitment
• Training
40 285
Finance Department
Finance Director
Minerva Moreno
I
Financial Operations
• Accounts Payable
• Accounts Receivable
• Budget
• Cash Management
• Continuing Disclosure
Report for Bond Issues
• Financial Audits
• Financial Planning/
Management
• Investments
• Grant Financial Reporting
I
41 I
Utilities Division
• Utility Bill Processing:
• Water
• Wastewater
• Solid Waste
286
City of Los Banos
General Fund - Fund 100
Administration- Department 410
General Services - Activity 100
Position Title(s)
Mayor - Council Members - Treasurer
City Manager
Human Resources Director/City Clerk
Human Resource Analyst
Asst. City Clerk/Records Coordinator
HR Technician
Finance Director
Finance Manager
Accountant II
Accounting Technician
Accounting Clerk I
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Insurance Reirnb
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
6 1
1 1
1 2
1 1
2 1
2 Departmental
Salary
42 Allocation
25%
40%
40%
40%
40%
25%
25%
25%
25%
40%
25%
Administration
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
$499,443
$35,000
$193,239
$35,196
$138,860
$3,555
$2,400
$17,683
$127,814
$660
$2,300
$7,920
$564,627
$1,064,070
287
Administration
tosBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 100 - GENERAL FUND ADMIN
ExpenseCategory: 10 - Personnel Services
100-410-100-101 Salaries 396,385 375,949 501,576 434,900 498,443 100-410-100-103 Overtime 687 253 2,837 1,430 1,000
100-410-100-120 Benefits 317,405 309,831 240,502 316,000 371,387 100-410-100-121 Benefits-PERS 105,315 100,057 45,117 87 488 193,240 ExpenseCategory: 10 - Personnel Services Total: 819,792 786,090 790,032 839,818 1,064,070 ExpenseCategory: 20 - Supplies & Services
100-410-100-203 Equipment Repair & Maintenar 12,750 13,244 31,000 28,525 38,500 100-410-100-205 Facility Maintenance 35,202 91,491 36,730 36,730 24,955 100-410-100-231 Professional Services 341,758 331,477 505,000 505,000 540,500 100-410-100-232 Service Charges 41,248 50,721 61,000 61,000 66,000 100-410-100-233 Consulting Services 50,000
100-410-100-236 Medical Services 26 100 100
100-410-100-237 Recruitment 5,618 3,091 8,000 13,800 14,100 100-410-100-238 Tech n ica I Services 18,000 12,500
100-410-100-239 Elections 8,773 14,905 15,000 14,427 11,400 100-410-100-240 I.T. Services 22,663 22,460 46,035 40,492 30,592 100-410-100-250 Insurance 31,258 37,258 47,894 47,711 85,773 100-410-100-251 Memberships & Dues 50,279 67,193 81,000 76,105 81,000 100-410-100-252 Communications 2,771 2,605 4,300 3,544 3,300 100-410-100-253 Advertising 2,112 404 2,000 4,000 4,000 100-410-100-257 Travel & Training 12,148 17,515 33,000 15,125 28,165 100-410-100-258 Tuition Reimbursement 750 750 1,500
100-410-100-259 Meetings & Events 3,067 9,704 20,000 8,000 20,000 100-410-100-260 Office Supplies 31,409 31,943 45,000 40,000 45,000 100-410-100-262 Uniform Expense 42 76 100 60
100-410-100-264 Electricity & Gas 43,064 39,314 43,500 47,000 65,500 100-410-100-273 Special Departmental Exp. 8,694 19,984 34,500 31,500 85,192 100-410-100-274 Subscriptions 418 1,071 1,000 550 500
100-410-100-295 Settlement 1,685,000
100-410-100-300 Cash Over/Under 2 (129) (40)
ExpenseCategory: 20 - Supplies & Services Total: 2,338,277 772,353 1,078,409 974,279 1,146,077 ExpenseCategory: 70 - Capital Outlay
100-410-100-720 Building & Structures 25,000 11,500
100-410-100-750 Vehicles 40,735 37,000 37,447
100-410-100-770 Computer Equipment 25,347 27,838 46,859 15 000 29,000 ExpenseCategory: 70 - Capital Outlay Total: 25,347 68,574 108,859 63,947 29,000 ExpenseCategory: 82 - Interest - Debt Service
100-410-100-881 Interest - Leases/Loans $ 1,323 $ 732 $ $ - $ ExpenseCategory: 82 - Interest - Debt Service Total: $ 1,323 $ 732 $ $ - $ ExpenseCategory: 90 - Contingency
100-495-100-900 Contingency $ 23,373 $ 8,471 $ 369,000 $ 95,633 $ 250,000 ExpenseCategory: 90 - Contingency Total: $ 23,373 $ 8,471 $ 369,000 $ 9S,633 $ 250,000 ExpenseCategory: 00 - Transfer Out
100-498-000-000 Transfer Out $ 1,176 $ 260,000 $ - $ 7,914,917 $ ExpenseCategory: 00 - Transfer Out Total: $ 1,176 $ 260,000 $ $ 7,914,917 $ Fund: 100 - GENERAL FUND ADMIN Total: $ 3,209,400 $ 1,896,220 $ 2,346,300 $ 9,888,594 $ 2,489,147 43 288
Administration
SERVICES & SUPPLIES
203-EOUIPMENT REPAIR & MAINTENANCE: Expenses related to Watchguard Total Security, Springbrook software maintenance, Tyler software maintenance and VMWare maintenance.
231-PROFESSIONAL SERVICES: Expenses for independent auditors, contracted legal services, California Municipal Statistics, Employee Relations, labor law posters, ad.min citation hearings, NeoGov and other miscellaneous professional services. 232-SERVICE CHARGES: Expenses for bank fees, credit card fees, credit card machine lease and Brinks services.
239-ELECTIONS: Expenses related to special election of vacant City Council Member seat. 251-MEMBERSIDP & DUES: Expenses related to cost of memberships for CSMFO, GFOA, International Institute of Municipal Clerks (IIJ\1C), Local Agency Formation Commission (LAFCO), League of California Cities, Liebert Cassidy Whitmore (LCW), City Clerk Association of California (CCAC), California Public Employers Labor Relations Association (CALPELRA), International Council of Shopping Centers (ICSC), CCMF and Merced County Association of Governments (MCAG).
252-COMMUNICTIONS: Covers expenses for telephone, internet and other services provided to assist in transmitting and receiving messages.
259-MEETINGS & EVENTS: Expenses for City related business meetings and events, Employee Appreciation Event, 2 Employee meeting events and employee birthdays. 273-SPECIAL DEPARTMENTAL EXPENSE: Expenses related to Budget and Comprehensive Annual Financial Report award applications, GASB CalPERS reports, Govlnvest, Foster & Foster reports, Moody's, Stat Section ACFR reports, GASB 96 reports, Employee Longevity Awards and assessments for City owned property in LLD # 17.
CAPITAL OUTLAY
770-COMPUTER EQUIPMENT: Expenses related to ERP (Tyler Software) project ($25,500) and City Hall Re-cabling ($3,500)
CONTINGENCY
900-CONTINGENCY: Unexpected and unforeseen costs associated with Administration. 44 289
tosBanos
Fund: 100 • MEASURE H Adm in
Expensecategory: 20 • Supplies & Services
100-410-290-231 Professional Services
Expensecategory: 20 • Supplies & Services Total:
Cos Banos
Fund: 101 • MEASURE H Admin
ExpenseCategory: 20 • Supplies & Services
Measure H - Administration
2022-2023 2023-2024
Total Activity Total Activity
113
113
2024-2025
Total Budget
2024-2025
ESTYE
2025-2026
REQT
Measure H - Administration
2022-2023 2023-2024
Total Activity Total Activity
2024-202S
Total Budget
2024-2025
ESTYE
2025-2026
REQT
101-410-290-231 Professional Services 1 000 1,000
ExpenseCategory: 20 • Supplies & Services Total: 1,000 1,000 Fund: 101 • MEASURE H Admin Total: ----------------------------- 1,000 1,000 City Hall - Administration
2022-2023 2023-2024 2024-202S 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 202 • CITY HALL ADMIN FUND
ExpenseCategory: 70 • Capital Outlay
202-410-100-770 Computer Equipment 93,589 101,048 160 354 52,000 83,000 ExpenseCategory: 70 • capital Outlay Total: 93,589 101,048 160,354 52,000 83,000 Fund: 202 • CITY HALL ADMIN FUND Total: 93,589 101,048 160,354 52,000 83,000 45 290
MeasureH
SUPPLIES AND SERVICES
231-PROFESSIONAL SERVICES: Expenses related to any administrative expense.
City Hall Admin Fee
CAPITAL OUTLAY
770-COMPUTER EQUIPMENT: Expenses related to ERP (Tyler Software) project ($83 ,000). 46 291
ARPA - Administration
2022-2023 2023~2024 2024-2025 202_4-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 206 -ARPA FUNDING
ExpenseCategorv: 00 - Transfer Out
206-498-000-000 Transfer Out $ $ $ 556,000 $ 556,000 $
ExpenseCategorv: 00 - Transfer Out Total: $ . $ $ 556,000 $ 556,000 $ ExpenseCategory: 10 - Personnel Services
206-410-100-101 Essential Worker Pay 933,100 370,500
206-410-100-120 Benefits 70,881 28,244
ExpenseCategory: 10 - Personnel Services Total: 1,003,981 398,744 ExpenseCategory: 20 - Supplies & Services
206-410-100-231 Professional Services 103,548 733,910
206-410-100-238 Technical Services 300,000
206-410-100-267 General Materials & Supplies 13,213
206-410-100-273 Special Departmental Exp. 200,000
206-410-100-283 SBA Grants 410,087 84,413
ExpenseCategory: 20 - Supplies & Services Total: 726,848 818,323 300,000 ExpenseCategory: 70 - Capital Outlay
206-410-100-720 Building & Structures 98,900 223,215 1,689,760 1,689,760 50,000 206-410-100-726 Misc Improvements 3,061,400 1,853,077 1,479,785 206-410-100-753 Specialized Equipment 47,468
ExpenseCategory: 70 - Capital Outlay Total: 146,368 223,215 4,751,160 3,542,837 1,529,785 Fund: 206 - ARPA FUNDING Total: 1,877,197 1,440,282 5,607,160 4,098,837 1,529,785 General Government
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
ExpenseCategory: 70 • Capital Outlay
208-410-100-720 Buildings & Structures 50,000 155,000
ExpenseCategory: 70 - Capital Outlay Total: 50,000 155,000 Fund: 208 - GENERAL GOVERNMENT Total: 50,000 155,000
City Hall Fund
-. cos Danos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 304 - CITY HALL FUND
ExpenseCategory: 70 - Capital Outlay
304-410-100-720 Building & Structures 246,557 1,839,000 260,000 1,741,460 304-410-100-780 Furniture & Fixtures 105,000 105,351
Expensecategory: 70 - Capital Outlay Total: 246,557 1,944,000 365,351 1,741,460 Fund: 304 • CITY HALL FUND Total: 246,557 1,944,000 365,351 1,741,460 47 292
ARPA
CAPITAL OUTLAY
720-BUILDINGS & STRUCTURES: Expenses related to the Animal shelter Upgrade ($50,000).
726-MISC. IMPROVEMENTS: Expenses related to the design and construction of pickleball courts ($1,270,903), and Ag Sports Complex renovations ($208,882).
General Government Impact Fund
CAPITAL OUTLAY
720-BUILDINGS & STRUCTURES: Expenses for City Hall/Annex Building remodel ($155,000).
City Hall Impact Fund
CAPITAL OUTLAY
720-BUILDINGS & STRUCTURES: Expenses for City Hall/Annex Building remodel ($1,741,460).
48 293
City of Los Banos
Water - Fund 501
Administration - Department 410
General Services - Activity 100
Position Title(s)
Mayor - Council Members - Treasw-er
City Manager
Human Resources Director/City Clerk
Human Resource Analyst
Asst. City Clerk/Records Coordinator
HR Technician
Finance Director
Finance Manager
Accountant II
Accounting Technician
Accounting Clerk I
Accounting Clerk I
Accounting Clerk II
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Insurance Reimb
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
6 1
1 1
1 2
1 1
2 1
2 2
Departmental
Salary
49 Allocation
25%
20%
20%
20%
20%
25%
25%
25%
25%
20%
34%
25%
34%
Water Administration
20Z5-20_~6 Department DetaiJ.
Personnel Services
Balance of
Salary
Allocation
Admin, WW Admin, SW Admin
Admin, WW Admin, SW Admin
Admin, WW Admin, SW Admin
Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Admin, WW Admin, SW Admin
Admin, WW Admin, SW Admin
Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Admin, WW Admin, SW Admin
Admin, WW Admin, SW Admin
Admin, WW Admin, SW Admin
Admin, WW Admin, SW Admin
$395,076
$32,000
$125,694
$28,718
$115,508
$3,933
$4,032
$17,747
$16,136
$662
$1,877
$7,949
$354,256
$749,332
294
Water - Administration
Cos Banos
2022-2023 2023-2024 2024-2025 2024.
02025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 501 • WATER FUND
ExpenseCategory: 10 - Personnel Services
501-410-100-101 Salaries 247,243 246,954 473,310 341,620 394,076 501-410-100-103 Overtime 540 259 3,520 1,170 1,000
501-410-100-120 Benefits 177,009 165,805 274,111 190,000 228,562 501-410-100-121 Benefits-PERS 52,929 49,487 62,935 64,300 125,694 ExpenseCategory: 10 - Personnel Services Total: 477,721 462,505 813,876 597,090 749,332 ExpenseCategory: 20 - Supplies & Services
501-410-100-202 Fleet Repair & Maintenance 924 957 2,146 2,146 1,850 501-410-100-203 Equipment Repair & Maintenar 22,852 23,594 45,750 44,312 52,114 501-410-100-204 Fleet Services 1,381 1,675 2,169 2,169 3,860 501-410-100-205 Facility Maintenance 4,588 4,386 35,763 35,763 24,955 501-410-100-207 Rental • Land & Buildings 26,543 25,918 34,000 34,000 34,000 501-410-100-231 Professiona I Services 135,767 184,542 177,000 179,000 193,500 501-410-100-232 Service Charges 80,023 109,611 130,500 130,500 142,000 501-410-100-236 Medical Services 26 so so
501-410-100-237 Recruitment 4,529 3,121 8,000 13,800 14,100 501-410-100-238 Technical Services 12,500
501-410-100-239 Elections 8,773 14,427 14,427 11,400
501-410-l00-240 I.T. Services 19,478 19,432 39,824 35,029 30,592 501-410-100-250 Insurance 18,214 21,786 26,344 26,344 34,965 501-410-100-251 Membership & Dues 345 726 1,435 1,255 1,400 501-410-100-252 Communications 2,136 2,167 4,300 3,544 4,300 501-410-100-253 Advertising 157 697 300 605 750
501·410-100-25 7 Travel & Training 7,842 8,509 15,975 9,800 17,165 501-410-100-258 Tuition Reimbursement 750 1,500
501-410-100-259 Meetings & Events 1,065 1,617 3,000 3,579 3,600 501-410-100-260 Office Supplies 20,540 24,099 29,000 25,192 29,000 501-410-100-262 Uniform Expense 42 76 100 56 100
501-410-100-265 Gasoline & Oil 819 902 945 945 1,600
501-~ 10-100-273 Special Departmental Expenses 2,484 2,938 9,500 10,230 6,800 501-410-100-275 Bad Debt Expense 13,042 9,051
ExpenseCategory: 20 - Supplies & Services Total: 371,546 445,830 593,778 572,696 609,601 ExpenseCategory: 70 - Capital Outlay
501-410-100-740 Miscellaneous Equipment
501-410-100-770 Computer Equipment 25,347 27,775 46,752 15,000 29,000 ExpenseCategory: 70 - Capital Outlay Total: 25,347 27,775 46,752 15,000 29,000 Fund: 501- WATER FUND Total: 874,614 936,110 1,454,406 1,184,786 1,387,933 50 295
Water Administration
SERVICES & SUPPLIES
203-EOUIPMENT REPAIR & MAINTENANCE: Expenses related to Watchguard Total Security, Springbrook software maintenance, Tyler software maintenance and VM:Ware maintenance.
207-RENTAL-LAND & BUILDINGS: Expense related to Enterprise fund renting City Hall. 231-PROFESSIONAL SERVICES: Expenses of independent auditor, contract legal services and other miscellaneous professional services.
232-SERVICE CHARGES: Expenses for bank fees, credit card fees, credit card machine lease, Brinks services, Tyler Technologies online payment transaction fees and Infosend printing charges.
239-ELECTIONS: Expenses related to special election of vacant City Council Member seat. 251-MEMBERSHIP & DUES: Expenses related to cost of memberships for CSMFO, GFOA, CCAC, International Council of Shopping Centers, CALPelra and IIMC. 259-MEETINGS & EVENTS: Expenses for City related business meetings and events, Employee Appreciation Event, 2 Employee meeting events. 273-SPECIAL DEPARTMENTAL EXPENSES: Expenses related to Govlnvest, Foster & Foster reports, GASB 96 reports and Employee Longevity Awards.
CAPITAL OUTLAY
770-COMPUTER EQUIPMENT: Expenses related to ERP (Tyler Software) project ($25,500) and City Hall Re-cabling ($3,500)
51 296
City of Los Banos
Wastewater - Fund 502
Administration- Department 410
General Services - Activity 100
Position Title(s)
Mayor - Council Members - Treasurer
City Manager
Human Resources Director/City Clerk
Human Resource Analyst
Asst. City Clerk/Records Coordinator
HR Technician
Finance Director
Finance Manager
Accountant II
Accounting Technician
Accounting Clerk I
Accounting Clerk I
Accounting Clerk II
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Insurance Reirnb
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
6 1
1 1
1 2
1 1
2 1
2 2
1 Departmental
Salary
Allocation
25%
52 20%
20.0%
20.0%
20.0%
25%
25%
25%
25%
20%
25%
33%
33%
Wastewater Administration
2025-2oi.6 Department De.tail,
Personnel Services
Balance of
Salary
Allocation
Admin, Water Admin, SW Admin
Admin, Water Admin, SW Admin
Admin, Water Admin, SW Admin
Admin, Water Admin, SW Admin
Water Admin, WW Admin, SW Admin
Admin, Water Admin, SW Admin
Admin, Water Admin, SW Admin
Admin, Water Adrnin, SW Adrnin
Water Admin, WW Admin, SW Admin
Admin, Water Admin, SW Admin
Admin, Water Admin, SW Admin
Admin, Water Admin, SW Admin
Admin, Water Admin, SW Adrnin
$393,581
$32,000
$125,555
$28,603
$115,255
$3,906
$3,984
$17,650
$16,136
$659
$1,870
$7,906
$353,523
$747,104
297
Wastewater - Administ ration
L'.os Banos
2022-2023 2023-2024 2024-2025 2024,2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 502 - WASTE WATER FUND
ExpenseCategory: 10 - Personnel Services
502-410-100-101 Salaries 246,016 245,565 471,835 338,620 392,581 502-410-100-103 Overtime 540 259 3,520 1,020 1,000
502-410-100"120 Benefits 175,449 165,201 272,876 187,500 227,968 502-410-100-121 Benefits-PERS 52,753 49,379 62,814 64,180 125,55S ExpenseCategory: 10 - Personnel Services Total: 474,757 460,405 811,045 591,320 747,104 ExpenseCategory: 20 - Supplies & Services
502-410-100-202 Fleet Repair & Maintenance 924 957 2,146 2,146 1,850 502-410-100-203 Equipment Repair & Maintenar 22,852 23,594 45,750 44,312 52,120 502-410-100-204 Fleet Services 1,381 1,675 2,169 2,169 3,860 502-410-100-205 Facility Maintenance 4,588 4,386 35,763 35,763 24,955 502-410-100-207 Rental - Land & Buildings 26,543 25,918 34,000 34,000 34,000 502-410-100-231 Professional Services 135,765 184,541 177,000 179,000 193,500 502-410-100-232 Service Charges 80,023 109,611 130,500 130,500 142,000 502-410-100-236 Medical Services 26 50 so
502-410-100-237 Recruitment 4,521 3,121 8,000 13,800 14,100 502-410-100-238 Technical Services 12,500
502-410-100-239 Elections 8,773 14,427 14,427 11,400
502-410-100-240 I.T. Services 19,478 19,432 39,824 35,029 30,592 502-410-100-250 Insurance 18,102 21,632 26,151 26,344 34,788 502-410-100-251 Membership & Dues 345 726 1,435 1,255 1,400 502-410-100-252 Communications 2,136 2,167 4,300 3,544 4,300 502-410-100-253 Advertising 157 697 300 605 750
502-410-100-257 Travel & Training 7,751 8,509 15,975 9,800 17,165 502-410-100-258 Tuition Reimbursement 750 1,500
502-410-100-259 Meetings & Events 1,065 1,601 3,000 3,579 3,600 502-410-100-260 Office Supplies 16,873 24,092 29,000 25,192 29,000 502-410-100-262 Uniform Expense 42 76 100 56 100
502-410-100-265 Gasoline & Oil 819 902 945 945 1,600
502-410-100-273 Special Departmental Expenses 2,484 2,938 9,500 10,230 6,800 502-410-100-275 Bad Debt Expense 8,849 7,166 8,305
ExpenseCategory: 20 - Supplies & Services Total: 363,472 443,768 593,586 581,001 609,430 ExpenseCategory: 70 - Capital Outlay
502-410-100-740 Miscellaneous Equipment
502-410-100-770 Computer Equipment 25,347 27,775 46,752 15,000 29,000 ExpenseCategory: 70 - Capital Outlay Total: 25,347 27,775 46,752 15,000 29,000 Fund: 502 - WASTE WATER FUND Total: 863,576 931,948 1,451,383 1,187,321 1,385,534 53 298
Wastewater Administration
SERVICES & SUPPLIES
203-EOUIPMENT REPAffi & MAINTENANCE: Expenses related to Watchguard Total Security, Springbrook software maintenance, Tyler software maintenance and VMWare maintenance.
207-RENTAL-LAND & BUILDINGS: Expense related to Enterprise fund renting City Hall. 231-PROFESSIONAL SERVICES: Expenses of independent auditor, contract legal services and other miscellaneous professional services.
232-SERVICE CHARGES: Expenses for bank fees, credit card fees, credit card machine lease, Brinks services, Springbrook online payment transaction fees and Infosend printing charges. 239-ELECTIONS: Expenses related to special election of vacant City Council Member seat. 251-MEMBERSHIP & DUES: Expenses related to cost of memberships for CSMFO, GFOA, CCAC, International Council of Shopping Centers, CALPelra and IIMC. 259-MEETINGS & EVENTS: Expenses for City related business meetings and events, Employee Appreciation Event, 2 Employee meeting events. 273-SPECIAL DEPARTMENTAL EXPENSES: Expenses related to Govlnvest, Foster & Foster reports, GASB 96 reports and Employee Longevity Awards.
CAPITAL OUTLAY
770-COMPUTER EQUIPMENT: Expenses related to ERP (Tyler Software) project ($25,500) and City Hall Re-cabling ($3,500)
54 299
City of Los Banos
Solid Waste - Fund 510
Administration- Department 410
General Services - Activity 100
Position Title(s)
Mayor - Council Members - Treasurer
City Manager
Human Resources Director/City Clerk
Human Resource Analyst
Asst. City Clerk/Records Coordinator
HR Technician
Finance Director
Finance Manager
Accountant II
Accounting Technician
Accounting Clerk I
Accounting Clerk I
Accounting Clerk II
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Insurance Reirnb
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
6 1
1 1
1 2
1 1
2 1
2 2
1 Departmental
Salary
Allocation
25%
55 20%
20.0%
20.0%
20.0%
25%
25%
25%
25%
20%
25%
33%
33%
Solid Waste Administration
2025-20~~ l)epartment Detail __
Personnel Services
Balance of
Salary
Allocation
Admin, Water Admin, WW Admin
Admin, Water Admin, WW Admin
Admin, Water Admin, WW Admin
Admin, Water Admin, WW Admin
Water Admin, WW Admin, SW Admin
Admin, Water Admin, WW Admin
Admin, Water Admin, WW Admin
Admin, Water Admin, WW Admin
Admin, Water Admin, WW Admin
Admin, Water Admin, WW Admin
Admin, Water Admin, WW Admin
Admin, Water Admin, WW Admin
Admin, Water Admin, WW Admin
$393,581
$36,000
$125,555
$28,603
$115,255
$3,906
$3,984
$17,650
$16,136
$659
$1,870
$7,906
$357,523
$751,104
300
Solid Waste - Administration
t:osBanos
2022-2023 . , 2023-2024 2024-2025 2024-2025 2025-2026 • Total Activity Total Activity Total Budget ESTYE REQT
Fund: 510 - SOLID WASTE FUND
ExpenseCategory: 10 - Personnel Services
510-410-100-101 Salaries 246,077 245,562 435,611 340,000 392,581 510-410-100-103 Overtime 540 259 3,231 1,020 1,000
510-410-100-120 Benefits 175,954 164,750 262,335 177,000 231,968 510-410-100-121 Benefits-PERS 52,843 49,379 57,172 62,630 125,555 ExpenseCategory: 10 - Personnel Services Total: 475,414 459,950 758,349 580,650 751,104 ExpenseCategory: 20 - Supplies & Services
510-410-100-202 Fleet Repair & Maintenance 924 957 2,146 2,146 1,850 510-410-100-203 Equipment Repair & Maintenar 22,852 23,594 45,750 44,312 52,114 510-410-100-204 Fleet Services 1,381 1,675 2,169 2,169 3,860 510-410-100-205 Facility Maintenance 4,588 4,386 35,763 35,763 24,955 510-410-100-207 Rental - Land & Buildings 26,543 25,918 34,000 34,000 34,000 510-410-100-231 Professional Services 136,998 184,543 177,000 179,000 193,500 510-410-100-232 Service Charges 80,023 109,612 130,500 130,500 142,000 510-410-100-236 Medical Services 26 so so
510-410-100-237 Recruitment 4,521 3,121 8,000 13,800 14,100 510-410-100-238 Technical Services 12,500
510-410-100-239 Elections 8,773 14,427 14,427 11,400
510-410-100-240 I.T. Services 19,478 19,432 39,824 35,029 30,592 510-410-100-250 Insurance 18,102 21,632 26,133 26,009 34,864 510-410-100-251 Membership & Dues 345 726 1,435 1,255 1,400 510-410-100-252 Communications 2,136 2,167 4,300 3,544 4,300 510-410-100-253 Advertising 157 697 300 605 750
510-410-100-257 Travel & Training 7,661 8,509 15,975 9,800 17,165 510-410-100-258 Tuition Reimbursement 750 1,500
510-410-100-259 Meetings & Events 1,065 1,601 3,000 3,579 3,600 510-410-100-260 Office Supplies 24,207 24,076 29,000 25,192 29,000 510-410-100-262 Uniform Expense 42 76 100 56 100
510-410-100-265 Gasoline & Oil 819 902 945 945 1,600
510-410-100-273 Special Departmental Exp. 2,484 2,938 9,500 10,230 6,800 510-410-100-275 Bad Debt Expense 11,582 9,732
510-410-990-276 Depreciation Expense 2,148 2,148
ExpenseCategory: 20 - Supplies & Services Total: 376,831 448,468 593,567 572,361 609,500 ExpenseCategory: 70 • Capital Outlay
510-410-100-740 Miscellaneous Equipment
510-410-100-770 Computer Equipment 25,347 27,775 46,752 15,000 29,000 Expense Category: 70 - Capital Outlay Total: 25,347 2,775 46,752 15,000 29,000 Fund: 510 - SOLID WASTE FUND Total: 877,592 911,193 1,398,668 1,168,011 1,389,604 S6
301
Solid Waste Administration
SERVICES & SUPPLIES
203-EOUIPMENT REPAIR & MAINTENANCE: Expenses related to Watchguard Total Security, Springbrook software maintenance, Tyler software maintenance and VMWare maintenance.
207-RENTAL-LAND & BUILDINGS: Expense related to Enterprise fund renting City Hall. 231-PROFESSIONAL SERVICES: Expenses of independent auditor, contract legal services and other miscellaneous professional services.
232-SERVICE CHARGES: Expenses for bank fees, credit card fees, credit card machine lease, Brinks services, Springbrook online payment transaction fees and Infosend printing charges. 239-ELECTIONS: Expenses related to special election of vacant City Council Member seat. 251-MEMBERSIDP & DUES: Expenses related to cost of memberships for CSMFO, GFOA, CCAC, International Council of Shopping Centers, CALPelra and IIMC. 259-MEETINGS & EVENTS: Expenses for City related business meetings and events, Employee Appreciation Event, 2 Employee meeting events. 273-SPECIAL DEPARTMENTAL EXPENSES: Expenses related to Govlnvest, Foster & Foster reports, GASB 96 reports and Employee Longevity Awards.
CAPITAL OUTLAY
770-COMPUTER EQUIPMENT: Expenses related to ERP (Tyler Software) project ($25,500) and City Hall Re-cabling ($3,500)
57 302
Community & Economic Development __
Department
I
Planning
• Subdivision Review
• Annexations
• Area Plans
• Final Development Plans
• Site Plan Review
• Use Permits
• Variances
• Zoning
• General Plan
• Housing Element
• Housing Division
• GIS
• Census
• Environmental Review/CEQA
• Business License
Community & Economic
Development Director
Stacy Souza Elms
I
I
Grant Programs
• First Time Homebuyers Program
• Housing Rehab Program
• Neighborhood Stabilization
Program
• Microenterprise
• Code Enforcement
58 I
Economic Development
• Retail & Industrial Recruitment
• Business Retention and Expansion
• Marketing
• Downtown Revitalization
303
City of Los Banos
General Fund - Fund 100
Communitv & Economic Development
2025-2026 Departm~nt Detail
Personnel Services
Community & Economic Development- Department 419
General Services - Activity 100
Position Title{s)
Community & Econ Dev Director
Associate Planner
Administrative Coordinator
Planning Technician
Ad.min Clerk I
Total Salaries {Including Overtime)
Worlanen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 1
1 1
1 59
Departmental
Salary
Allocation
80%
100%
100%
100%
100%
Balance of
Salary
Allocation
CED - Housing
$422,889
$3 1,000
$148,408
$32,351
$151 ,279
$3,600
$1 5,432
$1 ,622
$576
$2,114
$6,912
$393,294
$816,183
304
Community Economic Development
losBanos
2022-2023 2023-2024 20?4-2025 2024-2025 7.025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 100 • GENERAL FUND
ExpenseCategory: 10 • Personnel Services
100-419-100-101 Salaries 332,466 198,385 355,659 315,350 419,389 100-419-100-102 Part Time 12,500
100-419-100-103 Overtime 2,136 7,875 750 3,500
100-419-100-120 Benefits 184,811 127,122 276,413 184,315 244,887 100-419-100-121 Benefits-PERS 108,449 118,584 75,968 124,000 148,407 ExpenseCategory: 10 • Personnel Services Total: 625,727 446,226 715,914 636,915 816,183 ExpenseCategory: 20 • Supplies & Services
100-419-100-231 Professional Services 98,845 351,615 672,000 410,000 410,000 100-419-100-238 Technical Services 89,113 88,797 411,804 250,000 405,000 100-419-100-240 IT. Services 9,484 9,624 19,730 17,354 41,955 100-419-100-250 Insurance 12,218 16,896 21,288 21,161 24,987 100-419-100-251 Memberships & Dues 4,955 4,163 6,000 5,600 6,000 100-419-100-252 Communications 3,081 6,551 6,200 5,700 6,500 100-419-100-253 Advertising 9,252 5,615 8,500 5,000 7,000 100-419-100--257 Travel & Training 14,903 24,078 25,000 22,000 25,000 100-419-100-2S8 Tuition Reimbursement 3,000
100-419-100-2S9 Downtown Promotions (PBID) 19,856 20,352 29,29S 29,295 30,174 100-419-100-260 Office Supplies 7,550 5,498 8,000 8,000 8,000 100-419-100-269 Econ Dev Projects 173,873 177,758 480,000 100,000 456,000 100-419-100-273 Special Departmental Exp. 1,050 11,591 13,000 15,000 15,000 100-419-100-274 Books & Periodicals 246 16 275 250 300
100-419-100-278 Digital Sign 3,585 1,703 10,000 1,350 10,000 ExpenseCategory: 20 • Supplies & Services Total: 448,010 724,257 1,711,092 890,710 1,448,916 ExpenseCategory: 70 • Capital Outlay
100-419-100-720 Building & Structures 183,994 250,000 347,553 500,000 5,000 100-419-100-740 Miscellaneous Equipment 120,780 15,500 180,000 100-419-100-770 Computer Equipment 202
ExpenseCategory: 70 • Capital Outlay Total: 304,775 250,202 363,053 500,000 185,000 Fund: 100 • GENERAL FUND Total: 1,378,512 1,420,686 1,378,512 2,027,625 2,450,099 60 305
Community and Eronomic Development
SERVICES & SUPPLIES
231-PROFESSIONAL SERVICES: Outside professional support for planning services, architectural services, City Attorney, contract land use attorney, contract planning consultant, and other miscellaneous professional services.
238-TECHNICAL SERVICES: General Plan Amendment and associated EIR and MultiJurisdictional Housing Element. 252-COMMUNICTIONS: Covers expenses for telephone, internet and other services provided to assist in transmitting and receiving messages. Service related to social media archiving. 259-DOWNTOWN PROMOTIONS: Costs associated the Property and Business Improvement District (PBID).
269-ECONOMIC DEVELOPMENT PROJECTS: Expenses related to Retail Recruitment, Industrial Recruitment, economic studies, and environmental studies which will be utilizing assigned funds.
273-SPECIAL DEPARTMENTAL EXPENSE: Costs associated with rental of a storage unit for Community & Economic Development records and community promotional items. 278-DIGITAL SIGN: Costs associated with the digital sign on West Pacheco Blvd./ I Street and the East Pacheco sign.
CAPITAL OUTLAY
720-BUILDING & STRUCTURES: Expenses related to Traffic Box Murals ($5,000). 740 MISCELLANEOUS EQUIPMENT: Relocation of East Pacheco Digital Sign ($180,000). 61 306
City of Los Banos
General Fund - Fund 100
Community & Economic Development
.,2025-2026 Departme.J.1t Detail
Personnel Services
Community & Economic Development-Department 419
General Services - Activity 120
Position Title(s)
Community & Econ Dev Director
Housing Program Manager
Homeless Outreach Coordinator
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits: