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Agenda packet

Mendota City Council
June 25, 2024

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Agenda packet
Meeting
June 25, 2024
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Mendota City Council
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CITYOF MENDOTA
.6Cantaloupe Center Of The World"

VICTOR MARTINEZ
Mayor
LIBERTAD "LIBERTY" LOPEZ
Mayor Pro Tempore

JOSE ALONSO
JOSEPH R. RIOFRIO

OSCAR ROSALES
AGENDA

MENDOTA CITY GOUNGIL
Regular City Council Meeting
City Council Chambers
643 Quince Street
Mendota, California 93640
June 25,2024
6:00 PM

CRISTIAN GONZALEZ
City Manager

JOHN KINSEY
City Attorney
The Mendota City Council welcomes you to its meetings, which are scheduled for the 2nd and 4s Tuesday of every month.

Your interest and participation are encouraged and appreciated. Notice is hereby given that the City Council may discuss and/or take action on any or all of the items listed on this agenda. Please turn your cell phones on vibrate/off while in the council chamberc.

Any public writings distributed by the City of Mendota to at least a majority of the City Council regarding any item on this regular meeting agenda will be made available at the front counter at City Hall, located at 643 Quince Street Mendota, CA 93640, during normal business hours, 8am-Spm.
ln compliance with the Americans with Disabilities Act, individuals requiring special assistance to participate at this meeting please contact the City Clerk at (559) 655-3291 or (559) 577-7692. Notification of at least 48 hours prior to the meeting will enable staff to make reasonable anangements to ensure accessibility to the meeting.

Si necesita servicios de interpretaci6n para participar en esta reuni6n, comuniquese con la Secretaria de la Ciudad al (559) 655-3291 o (559) 577-7692 entre las 8am y las 5pm de lunes a viernes. La notificaci6n de al menos 24 horas antes de la reuni6n permitir6 al personal adoptar las disposiciones necesarias para garantizar su participaci6n en la reuni6n.

CALL TO ORDER

ROLL CALL

FLAG SALUTE

INVOCATION

FINALIZE THE AGENDA

1. Adjustments to Agenda

2. Adoption of final Agenda

CITIZENS' ORAL AND WRITTEN PRESENTATIONS
At this time, members of the public may address the City Council on any matter not listed on the agenda involving matters within the jurisdiction of the City Council. Please complete a "request to speak" form and limit your comments to THREE (3) MINUTES. Please give the completed form to the City Clerk prior to the start of the meeting. All speakers shall observe proper decorum. The Mendota Municipal Code prohibits the use of boisterous, slanderous, or profane language. All speakers must step to the podium and state their names and addresses for the record. Please watch the time.

APPROVAL OF MINUTES AND NOTICE OF WAIVING OF READING
Minutes of the regular City Council meeting of May 28,2024, and the special City Council meeting of June 19,2024.

2. Notice of waiving of the reading of all resolutions and/or ordinances introduced and/or adopted under this agenda.

City CouncilAgenda 1 June 25, 2024
1 643 Quince Street Mendota, Calilornia 93640
Telephone: (559) 655-3291 Fresno Line: (559) 266-6456 Fax: (559) 655-4064 TDD/[TY 866-735-2919 (English) TDDffTY 866-833-4703 (Spanish) www. cityolmendota. com
The Gity ol Mendota is an equal opportunity prouider and employer 1 2

CONSENT CALENDAR
Matters listed under the Consent Calendar are considered to be routine and will be enacted by one motion and one vote. There will be no separate discussion of these items. lf discussion is desired, that item will be removed from the Consent Calendar and will be considered separately.

JUNE 11 , 2024 THROUGH JUNE 19, 2024
A. WARRANT LIST CHECK NOS. 54938 THROUGH 54977
b. TOTAL FOR COUNCIL APPROVA!- = $493,663.47
Proposed adoption of Resolution No. 24-31, accepting the Engineer's Report for Landscape and Lighting Maintenance District 2019-01 for Fiscal Year 2024-2025, declaring its intention to levy and collect assessments for Fiscal Year 2024-2025, and scheduling a public hearing for consideration of same, pursuant to California Streets and Highways Code section 22565 et seq.
3 4
Proposed adoption of Resolution No. 24-32, approving the 2024 Fireworks Stand Permits.

Proposed adoption of Resolution No. 24-33, approving and adopting the Fiscal Year 2024-2025 operating budget for the City of Mendota.

BUSINESS
Council discussion and consideration of naming the new baseball field at RojasPierce Park. a. Receive report from City Manager Gonzalez
b. lnquiries from City Councilto staff
c. Mayor Mafiinez opens the floor to receive any comment from the public d. City Council provides direction to staff on how to proceed Council discussion and consideration of Resolution No. 24-34, accepting the City of Mendota Audit Committee Letter, Single Audit Report, and Financial Statements for Fiscal Year 2022-2023.
a. Receive repoft from Finance Director Valdez
b. Receive presentation from Price, Paige, & Company
c. lnquiries from City Councilto staff
d. Mayor Martinez opens the floor to receive any comment from the public e. City Council considers the adoption of Resolution No. 24-34 1 2
City Council Agenda 2 June 25,2024
3 Counci! discussion and consideration of the introduction and waiver of the first reading of Ordinance No. 24-03, amending Chapter 2.04 of Title 2 of the Mendota Municipal Code relating to the time of regular City Council meetings. a. Receive report from City Clerk Cabrera-Garcia
b. lnquiries from City Councilto staff
c. Mayor Martinez opens the floor to receive any comment from the public d. City Council considers the introduction and waiver of the first reading of Ordinance No. 24-03 and sefs a public hearing for July 9, 2024.

DEPARTMENT REPORTS AND INFORMATIONAL ITEMS
City Engineer
a) Update
Animal Control, Code Enforcement, and Police Department a) May Monthly Logs
City Attorney
City Manager

MAYOR AND COUNCIL REPORTS AND INFORMATIONAL ITEMS

1. Council Member(s)

2. Mayor

CLOSED SESSION
1 2
3 4
1 CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to Government Code sections 54954.5, subdivision (Q, 54957.6 a. Agency Designated Representative: Cristian Gonzalez, City Manager b. Employee Organization: American Federation of State, County and Municipal Employees

CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Pursuant to Government Code section 54956.8
Property: APN 013-222-02
Agency Negotiator: Cristian Gonzalez, City Manager
Negotiating Party: Jorge Rebollo and Saturnino Rebollo
Under Negotiation: Price and Terms of Payment
2 City Council Agenda 3 June 25,2024
3 CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Pursuant to Government Code section 54956.8
Property:APNs 012-160-255, 012-190-56, 012-190-255T, 012-190-OgT, and 012- 190-26ST
Agency Negotiator: Cristian Gonzalez, City Manager
Negotiating Party: Westlands Water District
Under Negotiation: Price and Terms of Payment

ADJOURNMENT

CERTIFICATION OF POSTING
l, Celeste Cabrera-Garcia, City Clerk of the City of Mendota, do hereby declare that the foregoing agenda for the Mendota City Counci! Regular Meeting of Tuesday, June 25, 2024, was posted on the outside bulletin board
on Frid ay, June 21 , 2024, by 5:00 p.m.

Quince Street,
Ieste Cab , City Clerk
all
City Council Agenda 4 June 25,2024
Minutes of City Council Meeting 1 May 28, 2024

MINUTES OF MENDOTA

REGULAR CITY COUNCIL MEETING
Regular Meeting May 28, 2024
Meeting called to order by Mayor Martinez at 6:02 PM
Roll Call
Council Members Present: Mayor Victor Martinez, Mayor Pro Tem Libertad “Liberty” Lopez, and Council Members Jose Alonso,
Joseph Riofrio and Oscar Rosales
Council Members Absent: None
Flag salute led by Mayor Martinez
Invocation led by Ophelia Lugo
A moment of silence was held for Jairo Romero who had recently passed away.

FINALIZE THE AGENDA

1. Adjustments to Agenda.

2. Adoption of final Agenda.

A motion was made by Council Member Riofrio to adopt the agenda, seconded by Council Member Rosales; unanimously approved (5 ayes).

PRESENTATIONS

1. City Council to recognize Arley Melendez, Aylany Macias, Cherrilyn Segovia Ruiz, and Maria Mendoza the recipients of the Westlands Water District 2024 Scholarships.

Minutes of City Council Meeting 2 May 28, 2024
Arley Melendez, Aylany Macias, Cherrilyn Segovia Ruiz, and Maria Mendoza were recognized by the City Council for receiving the Westlands Water District 2024 Scholarships.

Arley Mendoza and Maria Mendoza thanked the City Council and commented on the recognition.

CITIZENS ORAL AND WRITTEN PRESENTATIONS
Joe Ochoa shared information on the life and work of Alfredo Muratalla in the City and commented in favor of naming the new baseball field at Rojas-Pierce Park after him.

Carlos Quintanar shared information on Alfredo Muratalla’s work as a coach in the City; commented on the need to keep Mr. Muratalla’s memory alive and commented in favor of naming the new baseball field at Rojas-Pierce Park after him.

Bacilio Ochoa shared information on the work of Alfredo Muratalla in the City and commented in favor of naming the new baseball field at Rojas-Pierce Park after him.

Sergio Valdez commented on the impact Alfredo Muratalla had on the community; on the work of Mr. Muratalla in the City and commented in favor of naming the new baseball field at Rojas-Pierce Park after him.

Christian Muratalla shared information on Alfredo Muratalla’s life; commented on the pride he feels when community members mention the impact Mr. Muratalla had on the City; commented in favor of naming the new baseball field at Rojas-Pierce Park after Mr.

Muratalla and thanked the City Council.

Discussion was held on the information shared by all those who commented; on being in support of naming the new baseball field at Rojas-Pierce Park after Alfredo Muratalla, including the process on naming the baseball field.

Sarah Milliser with Westlands Water District (“WWD”) shared information on the WWD 2024 Scholarship Recipients.

Discussion was held on the information shared by Ms. Milliser.

Arley Melendez thanked WWD and her family for their support.

Maria Mendoza thanked the City of Mendota and WWD for their support.

Geovanni Alcazar thanked the Council for sponsoring his attendance at the Police Academy; thanked the Mendota Police Department for their support; and thanked City Manager Gonzalez and Chief of Police Smith for their support.

Discussion was held on the comments by Mr. Alcazar and on his work as a Community Minutes of City Council Meeting 3 May 28, 2024
Service Officer.

At 6:44 p.m. Mayor Pro Tem Lopez left the City Council Chambers.

APPROVAL OF MINUTES AND NOTICE OF WAIVING OF READING

1. Minutes of the regular City Council meeting of May 14, 2024

2. Notice of waiving of the reading of all resolutions and/or ordinances introduced and/or adopted under this agenda.

A motion was made by Council Member Rosales to approve items 1 and 2, seconded by Council Member Alonso; unanimously approved (4 ayes, absent: Lopez).

CONSENT CALENDAR

1. MAY 8, 2024 THROUGH MAY 17, 2024
a. WARRANT LIST CHECK NOS. 54813 THROUGH 54886
b. TOTAL FOR COUNCIL APPROVAL = $558,096.05

2. Proposed adoption of Resolution No. 24-25, approving the Consultant Services Agreement and Proposal from Provost & Pritchard Consulting Group for Engineering Services for the Divisadero & Inez Street Reconstruction Project.

3. Proposed adoption of Resolution No. 24-26, adopting a list of projects for Fiscal Year 2024-2025 funded by Senate Bill 1: The Road Repair & Accountability Act of 2017.

4. Proposed adoption of Resolution No. 24-27, approving the purchase and installation of a fan for the Rojas-Pierce Park main pavilion in an amount not to exceed $13,000.00 and authorizing the City Manager to execute all documents necessary to effectuate the purchase.

At 6:47 p.m. Mayor Pro Tem Lopez returned to the Council Chambers.

A motion was made by Council Member Rosales to approve items 1 through 4 of the Consent Calendar, seconded by Council Member Alonso; unanimously approved (5 ayes).

PUBLIC HEARING

1. Council discussion and consideration of proposed waiver of the second reading and adoption of Ordinance No. 24-01, amending Chapter 12.20 of the Mendota Municipal Code related to the regulation of exclusive use of City facilities, and the adoption of Resolution No. 24-28, approving the Facility Use Policy for City facilities.

Mayor Martinez introduced the item and Deputy City Clerk provided the report.

Minutes of City Council Meeting 4 May 28, 2024
Discussion was held on the report provided by Deputy City Clerk Pizano.

Mayor opened the public hearing at 6:48 pm and seeing no one willing to comment closed it within the same minute.

A motion was made by Council Member Rosales to waive the second reading and adopt Ordinance No. 24-01 and adopt Resolution No. 24-28, seconded by Council Member Riofrio; unanimously approved (5 ayes).

BUSINESS

1. Council discussion and consideration of proposed waiver of the second reading and adoption of Ordinance No. 24-02, amending Title 17 of the Mendota Municipal Code to add and modify housing-related definitions, procedures, and regulated uses.

Mayor Martinez introduced the item and City Planner O’Neal provided the report.

Discussion was held on the report provided by City Planner O’Neal; on Accessory Dwelling Units (“ADU(s)”) in the City, including the City’s inability to limit them due to State law; the preapproved plans for ADUs that the City received from Fresno County; the lack of privacy that ADUs create for neighboring properties; and the requirements for development of ADUs in the City, including if they are required to have fire sprinkler systems.

Mayor Martinez opened the public comment period.

Joseph Amador inquired into whether travel trailers are allowed in the City; inquired on the difference between travel trailers and mobilehomes; and commented on the need for additional housing in the City.

Discussion was held on the comments shared by Mr. Amador.

Mayor Martinez closed the public comment period.

Discussion was held on the need to cite individuals who have illegally stored travel trailers in the City.

A motion was made by Council Member Rosales to waive the second reading and adopt Ordinance No. 24-02, seconded by Mayor Pro Tem Lopez; unanimously approved (5 ayes).

DEPARTMENT REPORTS AND INFORMATIONAL ITEMS

1. Animal Control, Code Enforcement, and Police Department a) April Monthly Logs
Chief of Police Smith provided the report for the Code Enforcement Department, including a personnel update.

Minutes of City Council Meeting 5 May 28, 2024
At 7:05 p.m. Mayor Martinez left the Council Chambers and returned within the same minute.

Chief Smith provided the report for the Animal Control Department, including an update on the new animal control facility.

Discussion was held on the information shared by Chief Smith and whether community members can forfeit unwanted pets once the new animal control facility is ready.

Chief Smith provided the report for the Police Department, including an update on the planned grand opening of the new Police Department and Council Chambers; the recent stabbing of a community member; a personnel update; the airport basin encampment eviction; the need to prevent future encampments; and on a new officer whose primary work will be assisting unhoused individuals in the City.

Discussion was held on the information provided by Chief Smith; unhoused individuals beginning to set up new encampments; the need to provide services to unhoused individuals who want to be helped; the individual who vandalized trees along Naples Street; the arrest of an individual for an arson related crime; and on the possibility of holding Public Safety Subcommittee meetings.

2. City Attorney
City Attorney Kinsey stated he had nothing to report.

Discussion was held on the 2024 Mendota Fireworks Spectacular.

3. City Manager
a) Measure C Funding
City Manager Gonzalez provided an update on the City receiving 1.6 million dollars from the Fresno County Transportation Authority Measure C, including an inquiry made from the City of Firebaugh into whether the City would consider donating a portion of the funds to assist with their projects, the possibility of using this funding to work on State Highways 33 or 180 or on the Derrick and Oller Roundabout Project; thanked the Council and staff for their work while he was out and stated that he is happy to continue to serve the community.

Discussion was held on the report provided by City Manager Gonzalez and on the timeline for the Derrick and Oller Roundabout Project, including the possibility of the project accepting bids in June.

MAYOR AND COUNCIL REPORTS AND INFORMATIONAL ITEMS

1. Council Member(s)
Council Member Rosales thanked everyone in attendance and commended a community Minutes of City Council Meeting 6 May 28, 2024
member in attendance who recently graduated from Fresno Pacific University.

Council Member Riofrio thanked staff and everyone in attendance.

At 7:21 p.m. Council Member Riofrio left the Council Chambers.

Mayor Pro Tem Lopez commented on her son’s upcoming graduation from Mendota High School and on her return to Fresno Pacific University to obtain her master’s degree.

2. Mayor
Mayor Martinez thanked the City Council for their work; commented on the need to continue to work together; the need to continue to improve public safety; and the need to continue to clean the City.

At 7:23 p.m. Council Member Riofrio returned to the Council Chambers.

CLOSED SESSION

1. CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to Government Code sections 54954.5, subdivision (f), 54957.6 a. Agency Designated Representative: Cristian Gonzalez, City Manager b. Employee Organization: American Federation of State, County and Municipal Employees

2. CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to Government Code sections 54954.5, subdivision (f), 54957.6 a. Agency Designated Representative: Cristian Gonzalez, City Manager b. Employee Organization: Mendota Police Officers Association

3. CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to Government Code sections 54954.5, subdivision (f), 54957.6 a. Agency Designated Representative: Cristian Gonzalez, City Manager b. Employee Organization: Unrepresented Management Employees

4. CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Pursuant to Government Code section 54956.8
Property: APN 013-222-02
Agency Negotiator: Cristian Gonzalez, City Manager
Negotiating Party: Jorge Rebollo and Saturnino Rebollo
Under Negotiation: Price and Terms of Payment
Minutes of City Council Meeting 7 May 28, 2024

5. CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Pursuant to Government Code section 54956.8
Property: APNs 012-160-25S, 012-190-56, 012-190-25ST, 012-190-09T, and 012- 190-26ST
Agency Negotiator: Cristian Gonzalez, City Manager
Negotiating Party: Westlands Water District
Under Negotiation: Price and Terms of Payment
At 7:23 p.m. the City Council moved into closed session.

At 8:38 p.m. the City Council reconvened in open session and City Attorney Kinsey stated that in regard to items 1 through 5 there were no reportable actions.

ADJOURNMENT
With no more business to be brought before the Council, a motion for adjournment was made at 8:38 p.m. by Council Member Rosales, seconded by Council Member Alonso; unanimously approved (5 ayes).
_______________________________
Victor Martinez, Mayor
ATTEST:
_______________________________
Antonio Pizano, Deputy City Clerk
Minutes of City Council Meeting 1 June 19, 2024

MINUTES OF MENDOTA

SPECIAL CITY COUNCIL MEETING
Special Meeting June 19, 2024
Meeting called to order by Mayor Martinez at 12:05 p.m.

Roll Call
City Council Members Present: Mayor Victor Martinez, Mayor Pro Tem Libertad “Liberty” Lopez, and Council
Members Jose Alonso, Joseph Riofrio and
Oscar Rosales
City Council Members Absent: None
Flag salute led by Council Member Rosales

FINALIZE THE AGENDA

1. Adjustments to Agenda.

2. Adoption of final Agenda.

A motion was made by Council Member Riofrio to adopt the agenda, seconded by Council Member Rosales; unanimously approved (5 ayes)

CITIZENS ORAL AND WRITTEN PRESENTATIONS
Sergio Valdez with Mendota Youth Recreation (“MYR”) inquired on the status of the MYR’s facility use deposit; shared his concerns of the City’s Facility Use Policy; and commented on the upcoming Tribute to Ray Camacho event.

Discussion was held on the comments made by Mr. Valdez.

Minutes of City Council Meeting 2 June 19, 2024

CONSENT CALENDAR

1. MAY 22, 2024 THROUGH JUNE 5, 2024
a. WARRANT LIST CHECK NOS. 54887 THROUGH 54937
b. TOTAL FOR COUNCIL APPROVAL = $765,834.07

2. Proposed adoption of Resolution No. 24-29, approving a Successor Memorandum of Understanding between the City of Mendota and Operating Engineers Local Union No. 3, on behalf of the Mendota Police Officers’ Association.

3. Proposed adoption of Resolution No. 24-30, revising the Management Benefit Resolution applicable to the City of Mendota’s unrepresented management employees.

A motion was made by Council Member Rosales to approve items 1 through 3 of the Consent Calendar, seconded by Council Member Alonso; unanimously approved (5 ayes).

BUSINESS

1. Council discussion and consideration of the City of Mendota’s Proposed Budget for Fiscal Year 2024-2025.

Mayor Martinez introduced the item and Finance Director Valdez provided the report.

Discussion was held on the purchase and installation of additional street lights; the fund that the cannabis-related public benefit fees are allocated to; the City’s ongoing contract with Townsend Public Affairs (“TPA”), the services that TPA provides to the City, and the City Council discussing and considering the terms of the contract at a future meeting; the State and Federal Advocacy Trips that the City attend; the quality of the Fresno County Sheriff’s dispatch service; the City Council discussing and considering other options for dispatch services at a future meeting; the City’s allowance of Accessory Dwelling Units; the Planning Commission’s recent recommendation to the City Council for the consideration of a zoning text amendment that would eliminate Mendota Municipal Code subsection

17.24.080(G); the condition of some of the uniforms for the Public Works and Public Utilities Departments; the status of new Mendota Police Department (“MPD”) vehicles; the condition of the firearms for the police officers; the status of the Mendota Police Officers Association’s firearm raffle; the condition of the City’s aerators at the Wastewater Treatment Plant (“WWTP”); whether the City needs to build berms or levies at the WWTP; locations where unhoused people have relocated to; MPD arresting the individual who vandalized the trees on Naples Street; the condition of the water tanks at the Water Treatment Plant; the frequency that the City’s water and wastewater is tested; enforcing illegal dumping regulations; enforcing SB 1383 provisions; enforcing the Facility Use Policy; and the need for the Public Utilities Department to inspect the Lozano Lift Station.

Minutes of City Council Meeting 3 June 19, 2024
A motion was made by Council Member Rosales to allocate funding in the amount of $40,000.00 to $50,000.00 for benches, cement slabs for the benches, and barbecue grills for Pool Park, seconded by Council Member Alonso; unanimously approved (5 ayes).

Mayor Martinez reported that due to work commitments, he would not be able to attend regular City Council meetings and requested that the City Council consider changing the days and times of regular City Council meetings.

Discussion was held on the request made by Mayor Martinez, including adding an item to a future City Council meeting agenda to further discuss and consider the item; and on the naming of the New Baseball Field at Rojas-Pierce Park.

ADJOURNMENT
With no more business to be brought before the Council, a motion for adjournment was made at 1:02 p.m. by Council Member Alonso, seconded by Council Member Rosales; unanimously approved (5 ayes).
_______________________________
Victor Martinez, Mayor
ATTEST:
_______________________________
Celeste Cabrera-Garcia, City Clerk

CITY OF MENDOTA

CASH DISBURSEMENTS
06/11/2024 - 06/19/2024
CK# 054938 - 054977
Check Date Check Number Check Amount Vendor Name Department Description June 11, 2024 54938 $ 46,936.42 JIM MANNING DODGE INC. GENERAL NEW RAM,1500,(PD)SSV PICKUP,VIN1C6RR7XT2RS163909 ( POLICE

DEPARTMENT)
June 14, 2024 54939 $ 91,914.00 BB LIMITED WATER
FY23/24 2ND INSTALL LEASE AGREEMENT ANNUAL RENT
June 19, 2024 54940 $ - VOIDED
June 18, 2024 54941 $ 192,105.00 CITY OF MENDOTA PAYROLL GENERAL PAYROLL TRANSFER 6/3/2024-6/16/2024
June 19, 2024 54942 $ 414.96 ACCREDITED SECURITY GENERAL (4)TASER PPM PERFORMANCE POWER MAGAZINE FOR X26P
June 19, 2024 54943 $ 130.01 ALERT-0-LITE STREETS
(1)VEST LARGE,(1)VEST MED,(1)VEST SMALL,(1)2G WTR
June 19, 2024 54944 $ 720.10 AT&T GENERAL, WATER, SEWER CITYWIDE TELEPHONE SERVICE 4/25/24-5/24/24
June 19, 2024 54945 $ 2,263.62 AT&T MOBILITY GENERAL
POLICE DEPARTMENT SERVICE 4/12/2024-5/11/2024
June 19, 2024 54946 $ 33.86 AUTOZONE, INC. GENERAL
(1)BLCKMAGIC TIRE,(1)LITTLETREES,(1)PROELITE TERRY AND (1)9- PATTERN WATE,(1)BLACK PLASTIC CAP SLIME BLACK
June 19, 2024 54947 $ 2,328.00 BADGER METER WATER
ORION CELLULAR LTE SERV UNIT FOR MAY 2024
June 19, 2024 54948 $ 5,811.00 BSK ASSOCIATES WATER, SEWER GENERAL EDT WELL5,7,8,9 EDB/DBCP 3/26/2024 AND GENERAL EDT WEEKLY TREATMENT&DISTRIBUTION 5/7/2024, 5/14/2024, 5/21/2024 June 19, 2024 54949 $ 113.56 CALTRONICS BUSINESS SYSTEMS GENERAL, WATER, SEWER

LOW AND HIGH DENSITY AND MONO COLOR LINE
June 19, 2024 54950 $ 292.66 CINTAS CORPORATION NO. 2 GENERAL, WATER, SEWER

FIRST AID KIT SERV POLICE DEPARMENT, CITY HALL ,PUBLIC WORKS ,AND PUBLIC UTILITIES
June 19, 2024 54951 $ 320.00 CITY OF KERMAN GENERAL
(4)FIREARMS / TACTICAL RIFLE COURSE POST MAY 15 & 16 ,2024 June 19, 2024 54952 $ 85.00 COLONIAL LIFE GENERAL
LIFE INSURANCE PREMIUM FOR MAY 2024
June 19, 2024 54953 $ 2,684.57 CORE & MAIN LP WATER
(2) 18MJXFLG ADPT C153 IMP, (2) 18 ZINC HEX BOLT & NUT KIT, (2) 18X1 /16 FLAG RING NON-ASB GSKT, (8) 1-1/8X3 - 1/2 A-307 HEX BOLT June 19, 2024 54954 $ 429.75 CROWN SERVICES CO. GENERAL, SEWER TOLIET 2XWK 350 SORENSEN AVE, BASS AVE(POOL PARK), LOZANO PARK BASS & HWY 33, AND 1300 2ND ST-WWTP 4/12/2024 - 5/9/2024 June 19, 2024 54955 $ 1,167.75 DELTA SAND, GRAVEL & RECYCLING SEWER (14.02), (16.48), (16.21) CLASS II AG BASE ROCK CHARGED PER TON ,

CLASS II AGGREGATE BASE ROCK PER TON
June 19, 2024 54956 $ 6,247.00 STANTEC CONSULTING SERV. SEWER GROUNDWATER SAMPLING & REPORTING 4TH QUARTER /ANNUAL (2023) AND 1ST QUARTER REPORT (2024)
June 19, 2024 54957 $ 71,249.50 FLAGSTAR FINANCIAL & LEASING L WATER, SEWER

SOLAR GENERATING FACILITIES & INTEGRATED SWITCHGEAR VFD June 19, 2024 54958 $ 5,699.16 iCAD INC. WATER
SERVICE WORK FILTRATION AND ACCEPTANCE SYSTEMS WELLS 7, 8 , & 9 AND SERVICE AGREEMENTS 24434 & 24433
June 19, 2024 54959 $ 800.00 TJ LAW & ASSOCIATES INVESTIGAT GENERAL

LAW ENFORCEMENT BACKGROUND INVESTIGATION ( POLICE

DEPARMENT)
June 19, 2024 54960 $ 2,283.14 M.C REPAIRS FULL DIAGNOSTIC GENERAL 2015 FORD SCAN FOR CODES LIGHTS ON, REMOVE AND REPLACE

CONTROL ARM, WHEEL HUB, AND BREAKS
June 19, 2024 54961 $ 3,453.30 MENDOTA 1 SMOG GENERAL
2019 DODGE REPLACE ALL FOUR LOWER CONTROL ARMS, RADIANT AND

FUEL SMELL, AND OIL CHANGE AND ENGINE LIGHT ON
June 19, 2024 54962 $ 1,003.27 METRO UNIFORM GENERAL
RAZOR BODY ARMOR : WILLIAM CUBIAS
June 19, 2024 54963 $ 285.06 MUNICIPAL MAINTENANCE EQUIPMEN STREETS (1)BEARING1-15/16"BOLT FLANGE FOR ELEVATOR
June 19, 2024 54964 $ 2,500.00 NICHOLS CONSULTING GENERAL SB90 / STATE COST CLAIMS ON BEHALF CITY OF MENDOTA
June 19, 2024 54965 $ 6,264.60 NORTHSTAR CHEMICAL WATER (750) SODIUM HYPOCHLORITE - 12% MILL A 50513 MEETS NSF AND (300)SODIUM BISULFITE-25%90925 MEETS NSF/ANSI
June 19, 2024 54966 $ 338.44 OFFICE DEPOT GENERAL, WATER, SEWER (2) BOX FOR STORE AND FILE, (2) INDEX, (2) PAPER, (10)PAPER XEROX, (1)RECEIPT BOOK SELF, (1) WARMER FEBREZE PLUG
June 19, 2024 54967 $ 38,065.87 PG&E

GENERAL, WATER, SEWER,

STREETS
WATER DEPARTMENT UTILITIES 4/09/2024 - 5/07/2024
June 19, 2024 54968 $ 62.80 PLATT ELETRIC SUPPLY STREETS (14) IMT LED4536SC SPECIFIER GRADE STREET LIGHT
June 19, 2024 54969 $ 1,074.76 POINT EMBLEMS LLC GENERAL (1) 3.44X3.25" BADGE & (1) BADGE MOLD AND (200) 2" HASH ROLL FOR

THE POLICE DEPARTMENT

CITY OF MENDOTA

CASH DISBURSEMENTS
06/11/2024 - 06/19/2024
CK# 054938 - 054977
June 19, 2024 54970 $ 509.60 PROVOST & PRITCHARD GENERAL PASS-THRU PROFFESINAL SERVICE 23 - 05 AHMED TPM 3/1/2024 - 3/31/2024
June 19, 2024 54971 $ 3,844.81 RAMON'S TIRE &

GENERAL, WATER, SEWER,

STREETS
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TIRE SUPPLIES, 25THIN O-RING, RIMEXCELL
June 19, 2024 54972 $ 987.57 SITEONE LANDSCAPE SUPPLY LLC GENERAL (12) RAINBIRD ADJSTMENT ROTOR, (100) POLY CUTOFF RISER
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June 19, 2024 54977 $ 66.96 WECO GENERA, WATER, SEWER
RENT CYL ACETLENE # 4, OXYGEN D, OXYGEN K, MAY 2024
$ 493,663.47
1 AGENDA ITEM – STAFF REPORT
TO: HONORABLE MAYOR AND COUNCILMEMBERS
FROM: MICHAEL OSBORN, CITY ENGINEER
VIA: CRISTIAN GONZALEZ, CITY MANAGER
SUBJECT: ACCEPTING THE ENGINEER’S REPORT FOR LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT 2019-01 FOR FISCAL YEAR 2024-2025, DECLARING ITS INTENTION TO LEVY AND COLLECT ASSESSMENTS FOR FISCAL YEAR 2024-2025, AND

SCHEDULING A PUBLIC HEARING FOR CONSIDERATION OF SAME, PURSUANT TO CALIFORNIA STREETS AND HIGHWAYS CODE SECTION 22565 ET SEQ.

DATE: JUNE 25, 2024
ISSUE
Shall the City Council adopt Resolution No. 24-31, accepting the Engineer’s Report for Landscape and Lighting Maintenance District 2019-01 for Fiscal Year 2024-2025, declaring its intention to levy and collect assessments for Fiscal Year 2024-2025, and scheduling a public hearing for consideration of same, pursuant to California Streets and Highways Code section 22565 et seq.?

BACKGROUND
At its regular meeting of July 9, 2019, the City Council adopted Resolution No. 19-48 forming the Landscape and Lighting Maintenance District 2019-01 to cover the costs for landscape maintenance and park lighting operations and maintenance associated with City of Mendota (“City”) Tract 6218 (La Colonia). According to the Landscape and Lighting Act of 1972, which is Part 2 of Division 15 of the California Streets and Highways Code (the “Act”), an engineer shall prepare a report for “each fiscal year for which assessments are to be levied and collected to pay the costs of the improvements described in the report.” (SHC, § 22566.) The landscape improvements included in LLMD 2019-01 were accepted by the City as follows:
the interior park improvements were accepted by the City in February 2021, the in-tract improvements which included the landscaping along Barboza Street were accepted in May 2021, and the Bass Avenue landscaping was accepted on April 12, 2022.

ANALYSIS
The costs expended by the City during the last fiscal year (2022-2023) for park maintenance was $9,645 and for lighting maintenance was $1,190; totaling $10,835 for LLMD2019-01, which is within the overall budget of $21,768. Because of this, the levy for landscape maintenance has not changed from last year; however, the levy for the lighting has increased by the maximum allowable by the Consumer Price Index increase of 3.3% from January 2023 to January 2024 to account for increase in energy costs. The total assessment per parcel increased by $0.05 to a total of $256.24.
2 The City Manager and City Attorney have reviewed the Engineer’s Report and are satisfied that it meets the requirements of the Act.

FISCAL IMPACT
This item will not have negative financial impact. The assessment will result in income to the City in excess of $21,000 per year, which is dedicated to the costs for landscape maintenance and park lighting operation and maintenance within LLMD 2019-01.

RECOMMENDATION
Staff recommends that the City Council adopt Resolution No. 24-31, accepting the Engineer’s Report for Landscape and Lighting Maintenance District 2019-01 for Fiscal Year 2024-2025, declaring its intention to levy and collect assessments for Fiscal Year 2024-2025, and scheduling a public hearing for consideration of same, pursuant to California Streets and Highways Code section 22565 et seq.

Attachments:

1. Resolution No. 24-31

2. Exhibit “A” - Engineer’s Report for Landscape and Lighting Maintenance District No. 2019-01 for Fiscal Year 2024/2025
1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 24-31

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MENDOTA ACCEPTING THE ENGINEER’S REPORT FOR LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT 2019-01 FOR FISCAL YEAR 2024-2025, DECLARING ITS INTENTION TO LEVY AND COLLECT ASSESSMENTS FOR FISCAL YEAR 2024-2025, AND

SCHEDULING A PUBLIC HEARING FOR CONSIDERATION OF SAME, PURSUANT TO CALIFORNIA STREETS AND HIGHWAYS CODE SECTION 22565 ET SEQ.

WHEREAS, the Landscape and Lighting Act of 1972, California Streets and Highways Code (“SHC”) section 22500, et seq. (“Act”), allows agencies, including cities, to create landscape and lighting maintenance districts to assess property owners for the cost of maintaining landscaping and operating lighting systems which provide special benefit to the property owners in the district over and above the benefits received by City of Mendota (“City”) residents at large; and
WHEREAS, on July 9, 2019, the City Council adopted Resolution No. 19-48 forming the Landscape and Lighting Maintenance District 2019-01 (“LLMD 2019-01”) to accommodate the La Colonia subdivision and fund improvements for landscape maintenance, including center median landscaping and parkway landscaping along the major perimeter street (Bass Avenue), center median landscaping and parkway landscaping along the primary ingress/egress street (Barboza Street), public easement (paseo) landscaping, neighborhood park open space area landscaping, and supplemental park lighting; and
WHEREAS, per the Act, an engineer shall prepare a report for “each fiscal year for which assessments are to be levied and collected to pay the costs of the improvements described in the report.” (SHC, § 22566); and WHEREAS, the City Engineer prepared the requisite Engineer’s Report for LLMD 2019-01 for the upcoming 2024-2025 fiscal year, attached hereto as Exhibit “A” and incorporated herein by this reference, which contains a detailed description of the proposed improvements, the boundaries of the assessment district, and the proposed assessments upon assessable lots and parcels of land within LLMD 2019-01 and filed the report with the City Clerk.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Mendota, State of California, as follows:

1. It is the intention of the City Council to order the levy and collection of an assessment for LLMD No. 2019-01 of the City of Mendota for fiscal year 2024-2025.
2 2. LLMD No. 2019-01 accommodates the La Colonia subdivision and funds improvements for landscape maintenance, including center median landscaping, parkway landscaping along the major perimeter street (Bass Avenue), center median landscaping and parkway landscaping along the primary ingress/egress street (Barboza Street), public easement (paseo) landscaping, neighborhood park open space area landscaping, and supplemental park lighting.

3. LLMD No. 2019-01 includes the entire boundary of Tract 6218, also known as the La Colonia subdivision.

4. The City Council accepts the Engineer’s Report, attached hereto as Exhibit “A” and filed with the City Clerk, without modification.

5. A public hearing shall be held on July 23, 2024, at 6:00 p.m. at the regular meeting place of the Mendota City Council to consider the levy and collection of the proposed assessments.

6. The City Clerk is hereby directed to publish notice of the public hearing in accordance with Streets and Highway Code Sections 22625, 22552, and 22553 at least ten (10) days prior to the date of the public hearing.

BE IT FURTHER RESOLVED, by the City Council of the City of Mendota, State of California, that the activities contemplated herein are not subject to the California Environmental Quality Act, Public Resources Code section 21000, et seq. (“CEQA”), pursuant to Title 14, Chapter 3, Section 15378(b)(4) of the California Code of Regulations because they involve the “creation of government funding mechanisms or other government fiscal activities which do not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment” and therefore do not constitute a “project” within the meaning of CEQA. ______________________________
Victor Martinez, Mayor
ATTEST:

I, Celeste Cabrera-Garcia, City Clerk of the City of Mendota, do hereby certify that the foregoing resolution was duly adopted and passed by the City Council at a regular meeting of said Council, held at the Mendota City Hall on the 25th day of June, 2024, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Celeste Cabrera-Garcia, City Clerk

EXHIBIT A
City of Mendota
ENGINEER’S REPORT
Landscape and Lighting
Maintenance District No. 2019-01
Fiscal Year 2024/2025
June 4, 2024
Prepared for:

City of Mendota
Prepared by:

Provost & Pritchard Consulting Group
455 W. Fir Avenue, Clovis 93611
G:\Mendota_City of-3336\3336OG01_On-Going\100\101 City Policies, Regulations & Standards\101.08 LLMD\FY 2024-2025\Mendota LLMD 2019-01 ER FY24-25.docx Report Prepared for:

City of Mendota
643 Quince Street
Mendota, CA 93640
Contact:

Cristian Gonzalez, City Manager
Report Prepared by:

Provost & Pritchard Consulting Group
Michael Osborn, PE
City Engineer
559-449-2700
[email protected]
COPYRIGHT 2024 by PROVOST & PRITCHARD CONSULTING GROUP

ALL RIGHTS RESERVED
Provost & Pritchard Consulting Group expressly reserves its common law copyright and other applicable property rights to this document. This document is not to be reproduced, changed, or copied in any form or manner whatsoever, nor are they to be assigned to a third party without first obtaining the written permission and consent of Provost & Pritchard Consulting Group In the event of unauthorized reuse of the information contained herein by a third party, the third party shall hold the firm of Provost & Pritchard Consulting Group harmless, and shall bear the cost of Provost & Pritchard Consulting Group's legal fees associated with defending and enforcing these rights.

City of Mendota
Engineer’s Report for Landscape and Lighting Maintenance District 2019-01 – Fiscal Year 2024/2025 Provost & Pritchard Consulting Group • June 2024 i
Table of Contents
1 Introduction............................................................................................................................................................... 1

1.1 Background ..................................................................................................................................................... 1

1.2 Parcels Included in LLMD 2019-01............................................................................................................ 2

1.3 Improvements Eligible for Inclusion.......................................................................................................... 2 2 Description of LLMD 2019-01 ...........................................................................................................................2-1

2.1 LLMD Purpose and Services Provided ...................................................................................................2-1

2.2 Landscape Maintenance .............................................................................................................................2-1

2.3 Lighting Operation and Maintenance ......................................................................................................2-2 3 Method of Assessment..........................................................................................................................................3-1

3.1 Benefit Analysis...........................................................................................................................................3-1

3.2 Potential Special Benefits of Landscaping Improvements...................................................................3-1

3.3 Potential Special Benefits of Special Lighting Improvements .............................................................3-2

3.4 Assessment Methodology ..........................................................................................................................3-2

3.5 Annual Adjustments to Assessments.......................................................................................................3-3

3.6 LLMD Budget for Maintenance and Operations...................................................................................3-4 Appendix A Assessment Diagram ................................................................................................................................... 1 Appendix B LLMD 2019-01 Assessment Roll .............................................................................................................. 1 Tables
Table 3-1 Landscape Maintenance Budget..................................................................................................................3-4 Table 3-2 Lighting Maintenance Budget......................................................................................................................3-5 Section One: Introduction
Engineer’s Report for Landscape and Lighting Maintenance District 2019-01 – Fiscal Year 2024/2025 Provost & Pritchard Consulting Group • June 2024 1-1
1 Introduction

1.1 Background
This report is prepared pursuant to the Landscape and Lighting Act of 1972, which is Part 2 of Division 15 of the California Streets and Highways Code (the “Act”). The Act allows agencies, including cities, to create Landscape and Lighting Maintenance Districts (LLMD) to assess property owners for the cost of maintaining landscaping, and operating lighting systems which provide special benefit to the property owners included in the LLMD which are over and above the benefits received by the City’s residents at large.

In July 2019 the City Council approved the formation of the Landscape and Lighting Maintenance District 2019-01 (LLMD 2019-01) and the levy of assessments to fund the landscape maintenance and the park lighting operation within Tract 6218, “La Colonia”.

Per the Act, an engineer shall prepare a report for “each fiscal year for which assessments are to be levied and collected to pay the costs of the improvements described in the report.” (§22566 SHC) This Engineer’s report describes LLMD 2019-01, including its boundaries; the properties which are included; the facilities which will be constructed, operated, and/or maintained; the amount proposed for assessment to the benefitting properties; the method proposed for apportionment of the assessment; and the dollar amount of the assessment proposed to be levied on each property within the LLMD. The assessments adopted by the City Council (the Council) must be prepared in accordance with the Act.

The Council must review the Engineer’s Report and may either order amendments to the Report or confirm the Report as submitted. Following final approval of the Report and the assessments proposed to be levied and placed on the County tax roll for the coming fiscal year, the Council would then order the levy and collection of assessments for the fiscal year pursuant to the Act.

For the purposes of the LLMD 2019-01, the proposed operating and maintenance costs associated with the improvements and the benefiting properties have been closely reviewed and evaluated. The method of apportioning costs has been developed to provide an equitable method of calculating the benefit that various properties receive from the improvements. The assessments established for this fiscal year account for the anticipated operating and maintenance expenses for public areas of landscaping and for operation of special landscape and security lighting systems in the areas identified.

LLMD 2019-01 provides a mechanism to annually adjust the assessment to allow the City to keep income closely related to ongoing expense, without having to hold annual public hearings as would otherwise be required. This assessment adjustment mechanism allows the City Council to annually increase the maximum assessment rates by the greater of inflation (based on the Consumer Price Index) or two percent (2%). Should this automatic increase provision become inadequate to keep pace with actual expenses, a new calculation of costs and proposed assessments can be made and new assessment hearings may be held to confirm the increased assessments.

The area which is included in LLMD 2019-01 is shown on the Assessment Diagram in Appendix A. The Assessment Diagram shows the boundary of the LLMD, the areas to be maintained, and all of the properties that are assessed. This Engineer’s Report (“Report”) describes the LLMD, and the proposed assessments for this fiscal year. The maintenance, operation and servicing of the improvements associated with the LLMD that provides a special benefit to the properties in that area are tabulated, and each parcel is assessed Section One: Introduction
Engineer’s Report for Landscape and Lighting Maintenance District 2019-01 – Fiscal Year 2024/2025 Provost & Pritchard Consulting Group • June 2024 1-2
proportionately for those costs that are found to be a special benefit to the properties within the LLMD. The budget and assessments are based on the City’s estimated cost to provide these services.

LLMDs can include multiple “Benefit Zones,” or areas which are assessed for the costs related to differing improvements related to the properties within each zone. This LLMD may be expanded in the future to include additional properties and Benefit Zones, by vote of the City Council. For this fiscal year, LLMD 2019-01 consists of a single Benefit Zone.

1.2 Parcels Included in LLMD 2019-01
The word “parcel”, for the purposes of this Report, refers to an individual property assigned its own address and its own Assessor’s Parcel Number (APN) as assigned by the Fresno County Assessor’s Office. The Fresno County Auditor/Controller uses APNs and specific Fund Numbers to identify properties assessed for Special District Benefit Assessments such as proposed for this LLMD on the property tax roll.

The City Council will review the Engineer’s Report and the assessment information will be submitted to the County Auditor/Controller and will be included on the property tax roll for each parcel for this fiscal year.

1.3 Improvements Eligible for Inclusion
While not all of the following are included costs in LLMD 2019-01, the Act defines eligible improvements to mean one or any combination of the following, and any or all could be included in future assessments should the need arise:
• The installation or planting of landscaping;
• The installation or construction of statuary, fountains, and other ornamental structures and facilities; • The installation or construction of public lighting facilities; • The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities; • The maintenance or servicing, or both, of any of the foregoing; • The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment; • The costs of printing, advertising, and the publishing, posting and mailing of notices; • Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5; • Costs associated with any elections held for the approval of a new or increased assessment.

The Act defines "maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:

Section One: Introduction
Engineer’s Report for Landscape and Lighting Maintenance District 2019-01 – Fiscal Year 2024/2025 Provost & Pritchard Consulting Group • June 2024 1-3
• Repair, removal, or replacement of all or any part of any improvement; • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury; • The removal of trimmings, rubbish, debris, and other solid waste; • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Section Two: Description of the District
Engineer’s Report for Landscape and Lighting Maintenance District 2019-01 – Fiscal Year 2024/2025 Provost & Pritchard Consulting Group • June 2024 2-1
2 Description of LLMD 2019-01
LLMD 2019-01 includes the entire boundary of Tract 6218, also known as the La Colonia subdivision. The boundary and layout of the LLMD 2019-01 are shown on the Assessment Diagram in Appendix A. All parcels within the tract are within a single zone of benefit.

Costs included in the proposed assessments include those associated with operations and maintenance of unique landscaping and lighting elements constructed by the developer and dedicated to the City, as described below. All of these are considered to be over and above the level of improvement customarily provided by the City, and therefore provide a special benefit to the property owners within LLMD 2019-01.

2.1 LLMD Purpose and Services Provided
LLMD 2019-01 provides for the ongoing maintenance and operation of landscaping, landscape and security lighting, graffiti abatement and related services within the public spaces located within LLMD 2019-01, as detailed in the sections below.

The costs and assessments set forth in this Report are based upon the City’s estimate of the expenses related to the operation and maintenance of the LLMD 2019-01 improvements, including labor, personnel, utilities, equipment, materials, administration and incidental expenses.

Parcels that receive special benefits from the improvements within each Zone share in the cost of the services and improvements associated only with that Zone. For this fiscal year LLMD 2019-01 consists of a single Benefit Zone. The total amount to be assessed within the Zone for the operation and maintenance of the improvements is equitably spread among the benefiting parcels.

2.2 Landscape Maintenance
Landscape maintenance areas within the LLMD 2019-01 include center median landscaping and parkway landscaping along Bass Avenue, the major perimeter street, and including the center circle of the roundabout; center median landscaping and parkway landscaping along Barboza Street (between Bass Avenue and Ramirez Avenue), the primary access street to the tract; public easement (paseo) landscaping; and the neighborhood park open space area landscaping. Particular services provided may include, but would not be limited to:
• Fertilizing, cultivating, pruning, and replacing plant materials all landscape improvements within the medians, parkways, entryways, paseos and pocket park open space areas within the LLMD including street trees, turf, ground cover, shrubs, irrigation and drainage systems; • Weed abatement;
• Painting and repairing of all sound walls, fencing, and necessary appurtenances. These may include but are not limited to shade structures, picnic tables, outdoor grills benches, trash and coal receptacles and similar items;
• Repair or replacement of colored, stamped concrete or river rock surfacing; • Solid waste and litter collection
Section Two: Description of the District
Engineer’s Report for Landscape and Lighting Maintenance District 2019-01 – Fiscal Year 2024/2025 Provost & Pritchard Consulting Group • June 2024 2-2
As noted above, LLMD 2019-01 includes only a single Benefit Zone. If additional areas are added to LLMD 2019-01 in the future, each area would be counted as a distinct and separate Benefit Zone. Improvements which would be operated and maintained may vary from zone to zone.

Landscape improvements within LLMD 2019-01 will be maintained and serviced on a regular basis. The frequency and specific maintenance and operations required within LLMD 2019-01 and each Benefit Zone will be determined weekly by City staff. The net costs associated with the improvements will be equitably spread to parcels proportionately according to the special benefits received.

2.3 Lighting Operation and Maintenance
LLMD 2019-01 includes supplemental lighting in the neighborhood park area. Cost for operation and maintenance of this light are included in the initial assessment. These costs include:
• Electrical power
• Lamp and LED replacement
• Graffiti removal and/or painting
• Replacement of broken or damaged parts
No other lighting improvements are included in LLMD 2019-01 at this time. As additional Benefit Zones are added, the costs of operating and maintaining the full variety of supplemental lighting improvements within those new Benefit Zones may be assessed to properties within those zones.

Section Three: Method of Assessment
Engineer’s Report for Landscape and Lighting Maintenance District 2019-01 – Fiscal Year 2024/2025 Provost & Pritchard Consulting Group • June 2024 3-1
3 Method of Assessment
Pursuant to the Act, the costs incurred by the LLMD may be apportioned by any formula or method which fairly distributes the net amount to be assessed among assessable parcels in proportion to the estimated benefits to be received by each parcel from the assessed improvements. In order to accomplish this requirement, the formula used for calculating special benefits within the LLMD must reflect the land use composition of the parcels, the types of improvements being operated, and the maintenance and operations services provided.

The City must identify all parcels which have special benefits conferred upon them and which are to be assessed, in relationship to the entirety of the public improvement and the maintenance and operation expenses being provided.

3.1 Benefit Analysis
In conjunction with the provisions of the Act, the California Constitution, in Article XIIID, defines a number of terms which are essential to an acceptable and equitable levy of assessments:

Section 2d defines “District” as follows:
“an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property related service.” Section 2i defines “Special Benefit” as follows:
“a particular and distinct benefit over and above general benefits conferred on real property located in the District or to the public at large. General enhancement of property value does not constitute “special benefit.”
Section 4a defines “Proportional Special Benefit Assessments” as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”

3.2 Potential Special Benefits of Landscaping Improvements The special benefits of additional landscaping within the LLMD boundaries include:
• Enhanced aesthetic environment
• Additional greenspace and shade within the tract
• Enhanced home values due to increase in overall greenspace within the development. • Enhanced home values due to increased attractiveness of entrance frontage and entrance road median
Section Three: Method of Assessment
Engineer’s Report for Landscape and Lighting Maintenance District 2019-01 – Fiscal Year 2024/2025 Provost & Pritchard Consulting Group • June 2024 3-2

3.3 Potential Special Benefits of Special Lighting Improvements The potential benefits of special landscape and lighting within the boundaries of the LLMD include:
• Convenience, safety, and security of property, improvements, and goods • Improvement of usability of greenspace areas
• Enhanced deterrence of crime and the aid to police protection • Improved ability of pedestrians to see potential obstacles

3.4 Assessment Methodology
Each parcel in LLMD 2019-01 is assigned a weighting factor known as an Assessment Unit (AU) to identify the parcel’s proportionate special benefit from specific improvements. Each parcel’s AU is calculated based on the parcel’s land use, development status and/or size as compared to other parcels within the LLMD, as determined to be appropriate for each type of expense.

A typical single-family residential property will be assigned an AU of 1.00, and all other property types will be assigned an AU proportionate to the special benefits they receive as compared to this single-family residential property.

The total number of Assessment Units in each Zone will then be divided into the total dollar amount to be assessed (also known as the Balance to Levy, a term defined in the Act) to establish the Levy per AU (the Assessment Rate). The Assessment Rate will then be multiplied by the parcel’s AU to establish the parcel’s Levy Amount.

Put mathematically, the formulas for the method of apportionment will be as follows:

Total Balance to Levy / Total AU in Zone = Levy per AU (Rate) Levy per AU (Rate) x Parcel’s Calculated AU = Parcel’s Levy Amount LLMD 2019-01 provides for operation and maintenance of improvements that enhance the presentation, aesthetics and public safety aspects of the included properties. These improvements will directly benefit the parcels to be assessed within the LLMD 2019-01. The assessments and method of apportionment are based on the premise that the assessments will be used to operate and maintain landscape and lighting improvements within LLMD 2019-01, and that the assessment revenues generated by LLMD 2019-01 will be used solely for such purposes. This reports finds the following:
• The costs of operation and maintenance of the proposed improvements have been identified and allocated to properties within LLMD 2019-01 based on a determined special benefit. • The LLMD improvements are not required nor necessarily desired by any properties or developments outside the LLMD 2019-01 boundary. Therefore, any public access or use of these local improvements by others is incidental and there is no measurable general benefit to properties outside LLMD 2019-01 or to the public at large.
• The LLMD improvements, associated costs and assessments are localized, and the construction and installation of the improvements are only necessary for the development of properties within LLMD 2019-01.

Section Three: Method of Assessment
Engineer’s Report for Landscape and Lighting Maintenance District 2019-01 – Fiscal Year 2024/2025 Provost & Pritchard Consulting Group • June 2024 3-3
• The improvements provided by LLMD 2019-01 and for which properties will be assessed have been identified as an essential component and local amenity that provide a direct reflection and extension of the properties within LLMD 2019-01.
• The method of assessment set forth in this Report assumes that each assessed property receives special benefits from the landscape and lighting improvements within LLMD 2019-01, over and above any general community benefit.
• The assessment obligation for each parcel reflects that parcel’s proportional share of special benefits as compared to other properties within LLMD 2019-01.
• Pursuant to the provisions of the Act, the improvements and the associated costs described in this Report have been carefully reviewed and have been allocated proportionally to properties within LLMD 2019-01.

Every parcel within LLMD 2019-01 has a land use classification based on the City’s designation. While primary land use classification (i.e., Residential versus Non-Residential) can be a factor appropriate to help identify the special benefits conveyed to each property within a LLMD, it is not a factor used here since all properties carry the same residential land use classification.

Because landscape improvements associated with residential properties are usually located on the perimeter of a residential subdivision, or serve the needs of properties located within reasonable walking distance thereof, landscape improvements are typically associated with the entire development and are considered to provide substantially similar and equal benefits to each residential unit. Therefore, all residential properties are assigned 1.00 AU per unit as their proportional allocation of the landscape improvement costs whether a residential unit has been constructed or merely approved for development.

Similarly, for a typical residential tract development with landscaping and/or supplemental lighting within and adjacent to the development, the benefit to each residential property is reasonably equal and each residential parcel is assigned 1.00 AU.

No parcels in the City of Mendota are assessed for standard street lighting, and the same holds true here.

3.5 Annual Adjustments to Assessments
Most operations and maintenance budget items are typically impacted by inflation. Generally, any new or increased assessments to offset these increased costs require certain noticing, meeting, and balloting requirements by law. However, Government Code Section 54954.6(o) provides that a “new or increased assessment” does not include “an assessment which does not exceed an assessment formula or range of assessments...previously adopted by the agency or approved by the voters in the area where the assessment is imposed.” This definition of an increased assessment was later confirmed by Senate Bill 919 (the Implementing Legislation for Proposition 218). The following describes the assessment adjustment formula to be applied within LLMD 2019-01:

The maximum assessment amount allowed for each fiscal year may be increased in an amount equal to the greater of: (1) two percent (2.0%), or (2) the percentage increase of the Local Consumer Price Index (CPI). The Consumer Price Index to be applied is for the West Region for All Urban Consumers, as developed by U.S. Bureau of Labor Statistics.

Each fiscal year the City shall compute the percentage difference between the CPI on January 1, and the CPI for the previous January 1, or a similar 12-month time period. This percentage difference shall then establish the range of increased assessments allowed based on CPI. Should the Bureau of Labor Statistics revise such Section Three: Method of Assessment
Engineer’s Report for Landscape and Lighting Maintenance District 2019-01 – Fiscal Year 2024/2025 Provost & Pritchard Consulting Group • June 2024 3-4
index or discontinue the preparation of such index, the City shall use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living.

In the event that the City Council determines that the maximum inflation adjustment allowed to the assessments is not required for a given fiscal year, the City Council may adopt an assessment less than the allowable maximum assessment for that year. If the budget and assessments for the LLMD or any Zone requires an increase greater than the adjustment set forth in the formula in order to maintain solvency and cash flow within the LLMD or Zone, the proposed larger increase could be implemented but would be subject to majority protest by the property owners subject to the increased assessment.

3.6 LLMD Budget for Maintenance and Operations
The following tables provide summaries of the Landscape and Lighting Maintenance Operation budgets for LLMD 2019-01. These tables identify the costs and assessment rates applied to each Assessment Unit within the initial single Zone that will be necessary to cover the costs and expenses of operating and maintaining the improvements that provide special benefits to properties within LLMD 2019-01.

The improvements within LLMD 2019-01 were accepted and transferred to the City as follows: the park landscaping and lighting was accepted on February 9, 2021, Barboza Street landscaping was accepted on May 25, 2021, and Bass Avenue landscaping was accepted on April 12, 2022.

The City has incurred expenses related to LLMD 2019-01 and while the landscape maintenance fell within the current budget, costs for the lighting have increased. The calculated CPI from January 2023 to January 2024 is

3.3% and this increase will be applied to the Assessed Levy under the Lighting Maintenance Budget.

Table 3-1 presents the budget for landscape maintenance over a year of operation.

Table 3-1 Landscape Maintenance Budget
Direct Costs
Contract Landscape Maintenance 18,326$
City Water $ 500
City Labor (Streets) $ 912
Maintain Park Appertenances $ 900
Administration Costs
City Cost Allocation 1,000$
Balance to Levy 21,638$
Calculation of Assessments
Number of Parcels Assessed 85
Total Equivalent Benefit Units 85
Assessed Levy per AU, '20/'21 to '23/'24 254.56$
Maximum Levy* per AU, 2023/2024 270.60$
Maximum Levy* per AU, 2024/2025 279.53$
Assessed Levy per AU, 2024/2025 254.56$
* as increased by CPI
Section Three: Method of Assessment
Engineer’s Report for Landscape and Lighting Maintenance District 2019-01 – Fiscal Year 2024/2025 Provost & Pritchard Consulting Group • June 2024 3-5
Table 3-2, on the following page, presents the budget for lighting maintenance and operation over the last year of operation.

Table 3-2 Lighting Maintenance Budget
Direct Costs
Park Light Electricity 42.80$
Park Light Maintenance $ 100
Balance to Levy 142.80$
Calculation of Assessments
Number of Parcels Assessed 85
Total Equivalent Benefit Units 85
Assessed Levy per AU, 2023/2024 1.63$
Maximum Levy* per AU, 2024/2025 1.68$
Assessed Levy per AU, 2024/2025 1.68$
* as increased by CPI
Provost & Pritchard Consulting Group • June 2024
Appendix A
Assessment Diagram
The attached Assessment Diagram shows the boundary of LLMD 2019-01 and all of the parcels included within that boundary. All of the residential parcels are included on the Assessment Roll, which appears as Appendix B. The non-residential and public benefit parcels are not included in the allocation of LLMD costs.

LOT 1
LOT 2
LOT 3
LOT 4
LOT 5 LOT 6
LOT 7 LOT 8 LOT 9
LOT 10
LOT 11
LOT 12
LOT 14
LOT 15
LOT 16
LOT 17
LOT 18
LOT 19
LOT 20
LOT 21
LOT 22
LOT 23
LOT 24
LOT 25
LOT 26
LOT 27
LOT 28
LOT 29
LOT 30
LOT 31
LOT 32
LOT 33
LOT 34
LOT 35
LOT 36
LOT 37
LOT 38
LOT 39
LOT 40
LOT 41
LOT 42
LOT 43
LOT 44
LOT 45
LOT 46
LOT 47
LOT 48
LOT 49
LOT 50
LOT 51
LOT 52
LOT 53
LOT 54
LOT 55
LOT 56
LOT 57
LOT 58
LOT 59
LOT 60
LOT 61
LOT 62
LOT 63
LOT 64
LOT 65
LOT 66
LOT 67
LOT 75
LOT 74
LOT 73
LOT 72
LOT 71
LOT 70
LOT 69
LOT 68
LOT 86
LOT 85
LOT 84
LOT 83
LOT 82
LOT 81
LOT 76
LOT 77
LOT 78
LOT 79
LOT 80
PARK

COMMERCIAL
PASEO

UNION PACIFIC RAILROAD
PARCEL 3
48-PM-52
PARCEL 2
51-PM-26
PARCEL 1
48-PM-52
Provost & Pritchard Consulting Group • June 2024
Appendix B
LLMD 2019-01 Assessment Roll
An Assessment Roll (a listing of all parcels assessed within LLMD 2019-01 and the amount of their assessment) has been filed with the City Clerk and is, by reference, made part of this Report. The assessment roll will be available for public inspection in the City Clerk’s Office during normal City of Mendota office hours.

The Assessment Roll reflects all properties currently identified within LLMD 2019-01 and their proposed assessment amount(s) for this fiscal year. Each lot or parcel listed on the assessment roll is or will be shown and illustrated on the County Assessor's Roll and has been or will be assigned a County Assessor’s Parcel Number. These records are, by reference, made part of this Report and shall govern for all details concerning the description of the lots or parcels. All assessments presented on the assessment roll are subject to change as a result of parcel changes made by the County including parcel splits, parcel merges or development changes that occur prior to the County securing the roll and generating tax bills for this fiscal year.

CPI increase Jan 2023 to Jan 2024: 3.3%
Total Amount to be Assessed: Landscape: $ 21,638.00
Lighting: $ 142.80
Total Levy: $ 21,780.80
Tract 6218
Lot No. Assigned AU Landscape Lighting Total
1 013 - 442 - 01 107 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 2 013 - 442 - 02 105 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 3 013 - 442 - 03 103 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 4 013 - 442 - 04 101 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 5 013 - 442 - 05 200 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 6 013 - 442 - 06 202 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 7 013 - 442 - 07 204 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 8 013 - 442 - 08 206 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 9 013 - 442 - 09 208 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 10 013 - 442 - 10 210 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 11 013 - 442 - 11 212 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 12 013 - 442 - 12 214 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 14 013 - 442 - 13 216 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 15 013 - 442 - 14 218 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 16 013 - 452 - 01 220 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 17 013 - 452 - 02 222 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 18 013 - 452 - 03 224 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 19 013 - 452 - 04 226 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 20 013 - 452 - 05 228 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 21 013 - 452 - 06 230 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 22 013 - 452 - 07 232 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 23 013 - 452 - 08 234 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 24 013 - 452 - 09 236 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 25 013 - 452 - 10 238 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 26 013 - 452 - 11 240 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 27 013 - 452 - 12 400 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 28 013 - 452 - 13 402 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 29 013 - 452 - 14 404 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 30 013 - 452 - 15 406 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 31 013 - 452 - 16 408 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 32 013 - 452 - 17 410 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 33 013 - 452 - 18 412 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 34 013 - 452 - 19 414 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 35 013 - 452 - 20 416 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 36 013 - 441 - 01 419 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 37 013 - 441 - 02 417 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 38 013 - 441 - 03 415 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 39 013 - 441 - 04 413 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 40 013 - 441 - 05 411 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 41 013 - 441 - 06 409 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 42 013 - 441 - 07 407 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 43 013 - 451 - 01 405 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 44 013 - 451 - 02 403 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 45 013 - 451 - 03 401 Mendoza Court 1.0 $ 254.56 $ 1.68 $ 256.24 APN Address
Fiscal Year Levy
City of Mendota
Landscape & Lighting Maintenance District No. 2019-01
Benefit Zone 01 -- Tract 6218
Assessment Roll -- Fiscal Year 2024/2025
CPI increase Jan 2023 to Jan 2024: 3.3%
Total Amount to be Assessed: Landscape: $ 21,638.00
Lighting: $ 142.80
Total Levy: $ 21,780.80
Tract 6218
Lot No. APN Address Assigned AU Landscape Lighting Total Fiscal Year Levy
City of Mendota
Landscape & Lighting Maintenance District No. 2019-01
Benefit Zone 01 -- Tract 6218
Assessment Roll -- Fiscal Year 2024/2025
46 013 - 451 - 04 330 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 47 013 - 451 - 05 332 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 48 013 - 451 - 06 334 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 49 013 - 441 - 08 336 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 50 013 - 441 - 09 338 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 51 013 - 441 - 10 340 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 52 013 - 441 - 11 342 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 53 013 - 441 - 12 344 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 54 013 - 441 - 13 346 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 55 013 - 441 - 14 348 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 56 013 - 441 - 15 350 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 57 013 - 441 - 16 129 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 58 013 - 441 - 17 127 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 59 013 - 441 - 18 125 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 60 013 - 441 - 19 123 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 61 013 - 441 - 20 121 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 62 013 - 441 - 21 119 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 63 013 - 441 - 22 117 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 64 013 - 441 - 23 115 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 65 013 - 441 - 24 113 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 66 013 - 441 - 25 111 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 67 013 - 441 - 26 109 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 68 013 - 443 - 19 108 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 69 013 - 443 - 18 110 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 70 013 - 443 - 17 112 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 71 013 - 443 - 16 114 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 72 013 - 443 - 15 116 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 73 013 - 443 - 14 118 Ramirez Ave 1.0 $ 254.56 $ 1.68 $ 256.24 74 013 - 443 - 13 343 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 75 013 - 443 - 12 341 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 76 013 - 443 - 11 339 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 77 013 - 443 - 10 337 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 78 013 - 443 - 09 335 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 79 013 - 443 - 08 333 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 80 013 - 443 - 07 331 Rosales Lane 1.0 $ 254.56 $ 1.68 $ 256.24 81 013 - 443 - 06 225 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 82 013 - 443 - 05 223 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 83 013 - 443 - 04 221 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 84 013 - 443 - 03 219 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 85 013 - 443 - 02 217 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 86 013 - 443 - 01 215 Lua Ave 1.0 $ 254.56 $ 1.68 $ 256.24 Total Levy: $ 21,638.00 $ 142.80 $ 21,780.80
1 AGENDA ITEM – STAFF REPORT
TO: HONORABLE MAYOR AND COUNCILMEMBERS
FROM: MARILU SANDOVAL, FINANCE ADMINISTRATIVE SUPERVISOR VIA: CRISTIAN GONZALEZ, CITY MANAGER
SUBJECT: APPROVING THE 2024 FIREWORKS STAND PERMITS
DATE: JUNE 25, 2024
ISSUE
Shall the City Council adopt Resolution No. 24-32, approving the 2024 Fireworks Stand Permits?

BACKGROUND
Mendota Municipal Code (“MMC”) Chapter 8.12 allows the City to issue no more than six (6) Firework Stand Permits (“Permit(s)”) to qualifying organizations or groups for the sale of safe and sane fireworks between June 28th and July 6th of each year. Per MMC Chapter 8.12, in order to apply for a Permit, the organizations or groups must meet the following qualifications:

1. A permit may only be issued to nonprofit associations or corporations organized primarily for civic betterment or youth activities;

2. Each organization must maintain a bona fide membership of at least twenty-five (25) members, and must have been organized and established for a minimum of one year continuously preceding the filing of the application for the license;

3. No organization may receive more than one permit for sale during any one calendar year.

To apply for a permit, the qualifying organizations or groups must submit a completed Permit Application and provide all necessary documentation requested by the MMC during the application period (which is between the first day of April and the last day of May, except when the last day falls on a Saturday or Sunday, the following business day shall be determined to be the last day).

Once the application period has ended, the City Council has the authority to select the organizations or groups to receive the Permits based on past practices of the City in issuing such Permits to organizations. Moreover, the City Council shall endeavor to issue Permits to those organizations which previously held city sales Permits except where the permittee failed to comply with any of the provisions of this chapter.
2 ANALYSIS
During the application period for the 2024 Fireworks Stand Permits, staff received a total of five (5) applications. An overview of the applicants is provided below:

Organization Name Proposed Stand Location
Mendota Pentecostal Church of God 580 Derrick Avenue
Mendota High School Football 1105 Oller Street
Mendota Police Officers Association (MPOA) 867 Oller Street Westside Youth Inc. 697 7th Street
Mendota Youth Recreation Corner 7th & Quince Street
APN 013-194-018
All of the Permit applications that were submitted are considered complete.

FISCAL IMPACT
The fiscal impact of this item would include staff time to process and issue all Permits.

RECOMMENDATION
Staff recommends that the City Council adopt Resolution No. 24-32, approving the 2024 Fireworks Stand Permits.

Attachment:

1. Resolution No. 24-32
1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 24-32

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MENDOTA APPROVING THE 2024 FIREWORKS STAND PERMITS
WHEREAS, Mendota Municipal Code (“MMC”) Chapter 8.12 allows the City to issue Firework Stand Permits (“Permit(s)”) to nonprofit associations or corporations organized primarily for civic betterment or youth activities, for the sale of safe and sane fireworks between June 28th and July 6th of each year; and WHEREAS, only organizations or groups who meet the qualifications listed in MMC Chapter 8.12 may apply for a Permit; and
WHEREAS, pursuant to MMC Chapter 8.12, the City Council will select the organizations or groups to receive Permits based on past practices of the City in issuing said Permits to such organizations, as long as the applicants meet the City’s requirements; and
WHEREAS, the City has received five (5) Permit Applications from qualified organizations or groups during the application period of April 1, 2024 – May 31, 2024.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Mendota, that the City hereby approves the processing and issuance of 2024 Fireworks Stand Permits to the following organizations and groups: Mendota Pentecostal Church of God, Mendota High School Football, Mendota Police Officers Association (“MPOA”), Westside Youth Inc., and Mendota Youth Recreation.
______________________________
Victor Martinez, Mayor
ATTEST:

I, Celeste Cabrera-Garcia, City Clerk of the City of Mendota, do hereby certify that the foregoing resolution was duly adopted and passed by the City Council at a regular meeting of said Council, held at the Mendota City Hall on the 25th day of June 2024, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Celeste Cabrera-Garcia, City Clerk
1 AGENDA ITEM – STAFF REPORT
TO: HONORABLE MAYOR AND COUNCILMEMBERS
FROM: CRISTIAN GONZALEZ, CITY MANAGER
SUBJECT: APPROVING AND ADOPTING THE FISCAL YEAR 2024-2025 OPERATING BUDGET FOR

THE CITY OF MENDOTA
DATE: JUNE 25, 2024

ISSUE
Shall the City Council adopt Resolution No. 24-33, approving and adopting the Fiscal Year 2024-2025 operating budget for the City of Mendota?

BACKGROUND
The budget for the City of Mendota (“City”) is the financial representation of the City Council’s goals and priorities together with costs to conduct business from July 1, 2024 through June 30, 2025. The City’s budget is conveyed in two categories: General Fund and Enterprise Funds.

The General Fund generates its revenues primarily from property tax, sales tax, and fees. From those revenue streams, the City is able to provide city administration, public safety, finance services, street and park maintenance, and general support operations.

As for the Enterprise Funds, there are the City’s water, sewer, refuse, streets, community facilities district, and the newly approved landscape and lighting maintenance district. Funds consist of user fees for water and sewer service, or specialized voter-approved taxes. The Enterprise Funds are primarily collected and restricted to be expended solely on what it was collected for.

The proposed budget for Fiscal Year (“FY”) 2024-2025 was presented to the City Council and the public on June 19, 2024.

ANALYSIS
The filing of the FY 2024-2025 budget will represent considerable projects amongst all departments. While long-term economic effects of the pandemic are expected to be substantial throughout the country, the City is positioned to demonstrate, once again, its resilience and efficiency as it relates to City operations.

With the leadership of our City Council, the City is able to implement several projects, despite the high interest rates and high inflation being felt throughout the country. This is in part to franchise fees, grant funding, sales and property taxes. While the proposed budget takes a conservative approach, it includes the City Council’s priority projects such as installing 25 new street lights on the east side of town, completing the combined Police Station and Council 2 Chambers project, completing the irrigation system and planting new grass at Pool Park as well as installing perimeter fencing to keep vehicles off the new grass and installing park benches, completing the new Animal Control Building, installing a new concession stand with restrooms for the soccer fields, completing the irrigation system, planting new grass and installing perimeter fencing for the new soccer field at Rojas-Pierce Park, completing the Smoot to Amador Streets connecting street project and commencing the community center project.

Our grant projects to be implemented for this fiscal year budget will include funding from Community Development Block Grants (“CDBG”) for the concession stand and restrooms at Rojas-Pierce Park, appropriations from Assemblywoman Soria for a community center, appropriations from Congressman Duarte for road paving improvements, Community Oriented Policing Services (“COPS”) grants for hiring more Police Officers, San Joaquin Valley Air Pollution Control District grants to use towards the purchase of fuel efficient vehicles, California Department of Transportation (“Caltrans”) funds for a roundabout at the merger of Highways 180 and 33, federal funding for a booster tank and booster pumps for development on the west side of Rojas-Pierce Park and the relocation of well #7 and various grants for additional street projects, including 5th and Quince Streets and Smoot Street to Amador Street.

In terms of personnel, there is a glaring need for additional help in all departments as the City continues to grow. As such, we are proposing one (1) additional position in the Public Works Department and one (1) additional position in the Public Utilities Department. This budget proposes adding a promotional opportunity for the Assistant Public Works Director position to allow for growth within the department. For the Finance Department, we propose to create a Finance Officer position to create professional growth and promotional opportunities within the department. In the Police Department we are proposing to expand the Police Records Clerk position to a classification series I-III which will become a promotional opportunity position.

CONCLUSION
This year we will continue to be more strategic than ever, leveraging local funds with outside resources, such as CDBG, COPS grants, Congestion and Mitigation Air Quality (“CMAQ”) grants, and Active Transportation Program (“ATP”) grants amongst other grant funding in order to accomplish meaningful improvements in FY 2024-2025. Staff will also continue to attract economic development projects and grant funding opportunities.

RECOMMENDATION
Staff recommends that the City Council adopt Resolution No. 24-33, approving and adopting the Fiscal Year 2024-2025 Operating Budget for the City of Mendota.

Attachments:

1. Resolution No. 24-33

2. Exhibit “A” - Fiscal Year 2024-2025 Budget
1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 24-33

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MENDOTA APPROVING AND ADOPTING THE FISCAL YEAR 2024-2025 OPERATING BUDGET FOR THE

CITY OF MENDOTA

WHEREAS, the City Council of the City of Mendota (“City”), in carrying out its fiduciary responsibility in the management of taxpayer funds, establishes an operating budget each fiscal year; and
WHEREAS, the City Council, in collaboration with City staff, has prepared a balanced budget that provides for the delivery of core services to the residents of Mendota through the approval of specific departmental expenditures; and WHEREAS, the City Council has reviewed these specific departmental expenditures; and
WHEREAS, the City Council has held a budget hearing and allowed the public to provide input on the proposed budget.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Mendota does hereby adopt the Fiscal Year 2024-2025 budget for the City of Mendota and attached hereto and made part hereof as Exhibit “A.” BE IT FURTHER RESOLVED, that, to ensure the total expenditures approved for each department remain at or under the approved amounts, the City Manager may make minor changes to individual line items in this budget so long as such changes do not increase the total expenditure amounts approved for each department.

____________________________
Victor Martinez, Mayor
2 ATTEST:

I, Celeste Cabrera-Garcia, City Clerk of the City of Mendota, do hereby certify that the foregoing resolution was duly adopted and passed by the City Council at a regular meeting of said Council, held at the Mendota City Hall on the 25th day of June, 2024.

AYES:

NOES:

ABSENT:

ABSTAIN: ____________________________
Celeste Cabrera-Garcia, City Clerk

EXHIBIT A
City of Mendota
Fiscal Year
2024 – 2025
Approved Budget
Table of Contents
Page
I. Directory 1
II. General Fund - Summary …............................................. 2 General Fund Revenues Summary………………………………. 3
General Fund Expenditures Summary…………………………. 5
III. General Fund Budget …................................................... 7 City Council………………………………………………………………. 8
City Administration……………………………………………………. 9
Finance Department…………………………………………………… 10
Planning & Engineering………………………………………………. 11
Police…………………………………………………………… 12
Code Enforcement…………………………………………………….. 13
Animal Control………………………………………………………….. 14
Building Department………………………………………………….. 15
Buildings & Grounds………………………………………………….. 16
IV. Enterprise Fund Budget ........................................................17 Refuse Operation Fund………………………………………………. 18
Sewer Operation Fund……………………………………………….. 19
Water Operation Fund……………………………………………….. 21
Gas Tax - Street Fund…………………………………………………. 23
Measure "C" - Street Fund…………………………………………… 24
"LTF" - Street Fund…………………………………………………….. 25
Mendota "CFD" Fund………………………………………………….. 26
"COPS" Fund……………………………………………………………… 27
Donation Fund…………………………………………………………… 28
Landscape & Lighting Maintenance District.....................29 V. Organizational Chart……………………………………………………………….. 30
VI. Payroll Allocations Summary ...................................................31 1 Directory
City of Mendota
643 Quince Street
Mendota, CA 93640
(559) 655-3291 Phone
(559) 655-4064 Fax
www.cityofmendota.com
City Council meetings are scheduled every 2nd and 4th Tuesday of the month at City Council Chambers 643 Quince Street, Mendota, California 93640.

City Council
Mayor Victor Martinez Term Expires 2026
Mayor Pro-Tem Libertad Lopez Term Expires 2026
Council Member Jose Alonso Term Expires 2024
Council Member Joseph Riofrio Term Expires 2024
Council Member Oscar Rosales Term Expires 2024
Departments
City Manager Cristian Gonzalez (559) 860-8882 [email protected] Finance Director Nora Valdez (559) 260-5057 [email protected] City Clerk/Events Coordinator Celeste Cabrera-Garcia (559) 577-7692 [email protected] Director of
Administrative
Services/Assistant City
Manager Jennifer Lekumberry (559) 630-2849 [email protected] Police Chief Kevin W. Smith (559) 288-8053 [email protected] Contract Services
City Attorney Wanger Jones Helsley PC Attorneys (559) 233-4800 City Engineer/Planner Provost & Pritchard (559) 449-2700 2 General Fund Budget – Summary
1) General Fund Revenue Summary
A. Taxes & Fines
B. Revenues from Use of Money or Property
C. Inter-Governmental Agencies
D. Services
E. Other Revenues
2) General Fund Expenditure Summary
A. Salaries & Overtime
B. Fringe Benefits
C. Contract Services
D. Communication Supplies
E. Supplies
F. Fuel & Utilities
G. Repair & Maintenance
H. Property & General Liability Insurance
I. Meetings-Travel-Training
J. Other Expenditures
K. Capital Outlay
3 GENERAL FUND REVENUES
• Rental Income: Workforce Connection & Employment Development Department: $4468.00 (Monthly); Department of Motor Vehicles: $487.00 (Monthly): American Ambulance: $1,111.95 (Monthly); Mendota Youth Recreation, Inc. $1.00 (Annual); TerraForm (Solar Farm next to Covanta): $10,000.00 (Annual); United Security Bank $1,000.00 (Monthly); Department of Motor Vehicles Kiosk: $200.00 (Monthly) • New Measure Income in Sales Tax from 9.225 Increase
• Grants: Office of Esmeralda Soria 4,000,000.00 Community Center Design & groundbreaking; County of Fresno CDBG $531,870.00; COPS Hiring Program $250,000.00
• Reimbursement: SRO Program & State Claims
Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25
TAXES & FINES:
01-3000-3010 Current Year Secured - Property Taxes 1,275,366 1,030,000 1,258,276 1,100,000 1,210,000 01-3000-3030 Prior Year Secured - Property Taxes 1,280 1,000 369 1,000 1,100 01-3000-3040 Current Year Unsecured - Property Taxes 21,578 15,000 23,996 16,000 17,600 01-3000-3050 Prior Year Unsecured - Property Taxes 500 1,000 458 1,000 1,100 01-3000-3070 Home Owner Apportionment - Property Taxes 2,383 1,300 1,471 1,300 1,430 01-3000-3150 Transfer Tax - Property Taxes 7,632 11,000 1,774 11,000 11,000 01-3100-3110 Sales Tax & Use Tax 1,137,852 685,000 1,380,588 875,000 1,150,000 01-3100-3120 Franchise Fees 145,050 1,202,040 147,087 799,621 150,000 01-3100-3130 Business License Tax 110,331 90,000 112,613 90,000 100,000 01-3100-3140 Transient Tax 4,822 3,000 3,816 3,000 3,300 01-3200-3210 Animal License Tax 3,053 4,000 340 4,000 1,000 01-3300-3310 Vehicle Fines 53,719 33,500 52,214 33,500 45,000 01-3300-3320 Code Enforcement Fees 30,304 13,000 14,014 13,000 14,300 01-3300-3340 Police Services 3,571 7,000 1,236 7,000 6,000 01-3300-3351 Police Administration Fees 6,011 6,500 4,905 6,500 7,150 01-3300-3359 Vehicle Impound Fees 25,164 25,000 21,935 25,000 27,500 01-3300-3362 DUI 11,084 12,000 7,445 12,000 13,200
01-3800-3350 Parking Citation 14,746 15,000 3,831 15,000 16,500 TOTAL TAXES & FINES 2,854,446 3,155,340 3,036,368 3,013,921 2,776,180 REVENUES FROM USE OF MONEY OR PROPERTY:
01-3400-3410 Investment Interest 11,189 1,500 5,953 1,500 6,000 01-3400-3420 Rental Income 98,077 101,000 96,696 98,000 111,720 TOTAL REVENUE MONEY & PROPERTY 109,266 102,500 102,649 99,500 117,720 INTER-GOVERNMENTAL AGENCIES:
01-3100-3115 Local Public Safety AB2788 65,061 48,000 56,163 48,000 60,000 01-3500-3580 Public Safety 10,500 10,500 - 10,500 10,500 01-3500-3600 Grants 1,398,625 865,429 281,341 1,217,833 5,515,203 01-4000-3520 Reimbursements 175,028 255,000 151,276 367,000 395,000 TOTAL INTER-GOV. AGENCIES 1,649,214 1,178,929 488,780 1,643,333 5,980,703 4 GENERAL FUND REVENUES – CONTINUED
• Transfer: $289,029.00 UMPQUA Bank for PD/ Council Chambers Building Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25
SERVICES:
01-3800-3890 Debit Card Services 2,500 2,500 4,315 2,500 2,500 01-3800-3810 Planning/Engineering (Pass-Thru) 58,333 60,000 29,920 65,000 65,000 01-3200-3228 Plan Check Fees 55,000 50,000 46,208 75,000 50,000 01-3800-3860 Street Sweeping 14,553 14,553 7,277 14,553 14,553 01-3200-3220 Building Fees 62,333 60,000 62,626 87,000 65,000 01-3222-4650 Encroachment Permits 6,000 4,000 1,835 4,000 4,000 TOTAL SERVICES 198,720 191,053 152,180 248,053 201,053
OTHER REVENUES:
01-4000-3126 Other Business Revenue 1,200,906 - 1,163,052 - 1,238,761 01-4000-4010 Sale of Property 2,667 2,000 977 2,000 10,000 01-4000-4060 Over/Short - - - - -
01-4000-4650 Capital Contributions 9,000 6,000 207,412 15,000 15,000 -
TOTAL OTHER REVENUES 11,667 8,000 1,371,441 17,000 1,263,761 01-3900-3903 TRANSFER 393,859 336,029 - 456,029 289,029 TOTAL GENERAL FUND REVENUES 5,217,171 4,971,851 5,151,417 5,477,836 10,628,446 5 GENERAL FUND EXPENDITURES
Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25

SALARIES & OVERTIME
01-xxxx-5010 Salaries, Regular 1,452,476 1,290,655 1,440,444 1,402,208 1,540,031 01-xxxx-5060 Overtime 92,856 75,350 137,869 75,350 113,431 Total Salaries & Overtime 1,545,332 1,366,005 1,578,313 1,477,558 1,653,462

FRINGE BENEFITS
01-xxxx-5900 Uniform 12,040 14,760 5,293 15,900 24,955
01-xxxx-6050 Retirement 125,723 72,460 144,494 72,643 191,235 01-xxxx-6060 Health & Life Insurance 246,879 280,548 220,333 266,379 302,743 01-xxxx-6070 F.I.C.A./Medicare 117,620 103,278 122,863 109,579 134,511 01-xxxx-6080 Workers Compensation 189,597 190,190 181,515 195,960 213,787 01-xxxx-6090 Unemployment Insurance 5,000 6,000 - 7,500 8,550 01-xxxx-6100 Disability Insurance 14,008 14,579 14,031 15,557 15,899 Total Fringe Benefits 710,867 681,815 688,529 683,518 891,679

CONTRACT SERVICES
01-xxxx-5100 Election 2,000 2,800 - 3,000 15,000
01-xxxx-5820 Legal Services 100,478 73,500 121,693 79,740 121,000 01-xxxx-5821 Engineering Services 16,000 18,000 12,000 18,000 18,000 01-xxxx-5840 Audit 13,377 11,000 13,354 12,000 14,000
01-xxxx-5860 Contract Services - Dispatch 167,892 166,056 150,084 176,796 170,000 01-xxxx-5850 Contract Services 577,069 369,015 369,467 678,241 911,933 01-xxxx-5851 Contract Services (Pass-Thru) 38,589 50,000 15,768 50,000 50,000 01-xxxx-5400 Lab Fees 851 2,000 1,552 500 1,800
01-xxxx-5810 Abatement 5,500 7,000 1,500 7,000 8,000
Total Contract Services 921,756 699,371 685,419 1,025,277 1,309,733

COMMUNICATION
01-xxxx-5200 Telephone / Radio's 34,162 29,500 30,348 35,156 43,189 01-xxxx-5360 Postage 4,296 3,420 4,829 3,730 5,650
Total Communication 38,458 32,920 35,177 38,886 48,839

SUPPLIES
01-xxxx-5350 Office Supplies 7,609 9,200 5,878 7,500 20,833 01-xxxx-5800 Special Department Supplies 69,480 47,800 108,653 44,588 75,050 Total Supplies 77,089 57,000 114,531 52,088 95,883

FUEL & UTILITY
01-xxxx-5500 Fuel 21,285 17,534 20,454 22,700 22,659
01-xxxx-5510 Fuel Stipend - - - - 50,000
01-xxxx-5150 Utilities 51,812 29,000 69,435 32,000 76,000 Total Fuel & Utility 73,096 46,534 89,888 54,700 148,659

REPAIR & MAINTENANCE
01-xxxx-5450 Vehicle Maintenance/Operations 29,900 22,650 41,487 23,815 30,400 01-xxxx-5460 Facility Repair 60,381 31,053 15,153 54,500 76,500 01-xxxx-5600 Office Equipment Maintenance 4,450 3,500 849 6,500 6,000 Total Repair & Maintenance 94,731 57,203 57,489 84,815 112,900 01-xxxx-6110 P & GL INSURANCE 8,400 10,166 - 15,000 17,100 01-xxxx-6300 MEETINGS/TRAVEL/TRAINING 32,499 19,100 24,651 36,900 46,000 6 GENERAL FUND EXPENDITURES – CONTINUED
Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25

OTHER EXPENDITURES
01-xxxx-5300 Advertising & Publication 2,608 4,600 1,298 2,650 6,500 01-xxxx-5950 Rent/Lease of Equip./ PD Bld. 54,299 54,500 54,897 54,000 16,500 01-xxxx-6200 Principal 120,040 24,555 168,199 24,555 -
01-xxxx-6210 Bonds-Interest 4,667 5,445 4,572 5,445 -
01-xxxx-6250 Memberships & Dues 13,940 7,358 18,041 7,383 25,600 01-xxxx-6305 K-9 Progam 1,277 1,900 1,431 1,200 1,600
01-xxxx-6310 Proposition 64 - 82,850 19,806 83,000 -
01-xxxx-6400 Taxes and Assessments 439 453 697 300 711
01-xxxx-6510 Community Promotion 1,239 600 1,618 600 1,500 01-xxxx-xxxx Transfer - - - 50,000 -
01-xxxx-7000 American Rescue Plan - 517,500 968,925 - 1,000,000 Total Other Expenditures 198,510 699,761 1,239,483 229,133 1,052,411 01-xxxx-6500 CAPITAL OUTLAY 2,436,194 785,000 1,080,139 4,829,667 5,251,780 TOTAL General Fund EXPENDITURES 6,136,931 $ 4,454,875 $ 5,593,619 8,527,542 10,628,446 7 General Fund Budgets
1) City Council
2) City Administration
3) Finance Department
4) Planning & Engineering
5) Police
6) Code Enforcement
7) Animal Control
8) Building Department
9) Buildings & Grounds
8 CITY COUNCIL
Approved Budget for Fiscal Year 2024-25 – General Fund
Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 City Council
01-5060-5010 Salaries, Regular 17,400 18,000 16,200 18,000 18,000 01-5060-5100 Elections 2,000 3,000 - 3,000 15,000
01-5060-5200 Telephone 1,787 1,900 1,562 1,900 1,900
01-5060-5350 Office Supplies 250 200 149 400 500
01-5060-6060 Health & Life Insurance 60,772 65,437 55,709 61,169 70,069 01-5060-6070 F.I.C.A. / Medicare 1,561 1,377 1,928 1,377 1,377 01-5060-6100 Disability Insurance 203 194 252 162 162
01-5060-6300 Meetings/Travel/Training 11,760 13,000 9,279 13,000 15,000 01-5060-6510 Community Promotions 1,239 600 1,618 1,500 1,500 Total Expenditures 96,971 103,708 86,697 100,508 123,508

CITY ADMINISTRATION
Approved Budget for Fiscal Year 2024-25 – General Fund
9 • Contract Services: Fire Protection Services ($520,000.00), Personnel Rules Revisions ($60,000), Munipermit Software Upgrade ($10,000), Records Retention Schedule and Policy Update - (5850) • Capital Outlay: PD/ Council Chambers Construction Project (6500) • ARPA money for PD/ Council Chambers Construction Project (7000) Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 City Administration
01-5070-5010 Salaries, Regular 120,148 132,807 111,654 115,982 162,778 01-5070-5050 Bilingual Pay 1,996 - 5,987 - 5,290
01-5070-5060 Overtime - - 740 - 1,000
01-5070-5200 Telephone 2,688 2,906 2,552 2,606 2,600
01-5070-5300 Advertising & Publication 2,014 2,500 1,043 2,500 5,000 01-5070-5350 Office Supplies 5,533 5,700 5,000 5,900 9,833 01-5070-5360 Postage 2,637 2,200 3,011 2,700 3,500
01-5070-5450 Vehicle Maintenance/Operations 675 900 224 900 700 01-5070-5600 Office Equipment Maintenance 4,450 6,500 849 6,000 6,000 01-5070-5800 Special Department Supplies 8,130 6,388 9,402 8,600 10,000 01-5070-5820 Legal Services 61,430 49,740 74,549 60,000 70,000 01-5070-5850 Contract Services/Fire Protection 398,768 497,345 198,959 500,000 690,000 01-5070-5950 Lease Payment 2,734 4,000 201 4,000 4,000
01-5070-6050 Retirement 8,966 9,921 8,277 8,699 9,000
01-5070-6060 Health & Life Insurance 12,939 13,907 14,169 20,262 23,301 01-5070-6070 F.I.C.A. / Medicare 9,257 10,160 8,739 8,873 10,115 01-5070-6080 Workers Compensation 15,698 18,304 14,506 14,285 16,285 01-5070-6090 Unemployment Insurance 1,667 2,500 - 2,500 2,850 01-5070-6100 Disability Insurance 2,057 1,435 5,404 1,044 1,190 01-5070-6250 Memberships & Dues 10,615 6,400 13,026 12,420 20,000 01-5070-6300 Meetings/Travel/Training 10,585 13,500 4,255 14,000 16,000 01-5070-6500 Capital Outlay 380,306 - 496,919 644,000 250,000 01-5070-7000 American Rescue Plan 322,975 - 968,925 - 1,000,000 01-0000-000 Transfer 16,667 50,000 - - -
Total Expenditures 1,402,934 837,113 1,948,390 1,435,271 2,319,443

FINANCE DEPARTMENT
Approved Budget for Fiscal Year 2024-25 – General Fund
10 Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 Finance Department
01-5080-5010 Salaries, Regular 20,735 19,239 18,980 23,984 35,208 01-5080-5050 Bilingual Pay - - 115 - 968
01-5080-5200 Telephone 312 375 111 450 450
01-5080-5350 Office Supplies 916 1,249 - 1,500 1,500
01-5080-5840 Audit Fee 13,377 12,776 13,354 14,000 14,000 01-5080-5900 Uniform 893 126 554 2,000 4,655
01-5080-6050 Retirement 1,344 1,376 857 1,799 1,400
01-5080-6060 Health & Life Insurance 4,198 3,875 2,088 6,630 7,625 01-5080-6070 F.I.C.A. / Medicare 1,589 1,471 1,461 1,835 2,092 01-5080-6080 Workers Compensation 2,644 2,509 2,474 2,947 3,360 01-5080-6100 Disability Insurance 198 194 184 216 246
01-5080-6250 Memberships & Dues 370 509 - 600 600
01-5080-6300 Meetings/Travel/Training 787 145 215 2,000 2,500 Total Expenditures 47,361 43,844 40,393 57,961 74,603

PLANNING & ENGINEERING
Approved Budget for Fiscal Year 2024-25 – General Fund
11 • Contract Services: Multijurisdictional Housing Element (5850) • Contract Services (Pass-Thru): This line item is for development projects that are paid by the applicant. The applicant pays the City as a pass-thru for services provided by contracted parties.

Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 Planning & Engineering
01-5110-5010 Salaries - Regular 2,550 3,600 450 3,600 3,600 01-5110-5050 Bilingual Pay - - - - 180
01-5110-5300 Advertising & Publications 378 255 500 500 01-5110-5821 Engineering 16,000 18,000 12,000 18,000 18,000 01-5110-5850 Contract Services 84,540 141,296 87,325 25,000 100,000 01-5110-5851 Contract Services (Pass-Thru) 38,589 50,000 15,768 50,000 50,000 01-5110-6050 Retirement - - - - 6,060
01-5110-6060 Health & Life - - - - 7,123
01-5110-6070 F.I.C.A. / Medicare 195 275 34 275 314
01-5110-6080 Workers Compensation 320 498 23 440 502
01-5110-6100 Disability Insurance 25 39 5 32 36
01-5110-6500 Capital Outlay 146,934 160,000 120,802 160,000 - Total Expenditures 289,532 373,708 236,663 257,847 186,315 POLICE
Approved Budget for Fiscal Year 2024-25 – General Fund
12 • Salaries – Part-Time: (2) R124 (5020)
• Special Department Supplies: Firearms & Riffles; Light Scopes & (3) Desktop Computers (5800) • Contract Services Dispatch: Fresno County Sheriff Department (5860) • Contract Services: Janitorial Services $25,000, Body Worn Cameras $15000 (5850) • Capital Outlay: (2) Police Vehicles; Police Department Construction Project (6500) Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 Police
01-6150-5010 Salaries - Regular 704,431 650,065 697,828 765,401 708,743 01-6150-5020 Salaries - Part - Time 195,247 245,925 136,809 203,008 124,681 01-6150-5050 Bilingual Pay 3,272 - 9,817 - 25,000
01-6150-5060 Overtime 78,628 65,000 115,885 55,000 80,000 01-6150-5150 Utilities 19,630 16,000 20,891 22,000 23,000 01-6150-5200 Telephone 29,374 30,000 26,123 32,000 38,239 01-6150-5300 Advertising & Publication 217 150 - 500 500 01-6150-5350 Office Supplies 910 1,000 729 1,000 9,000
01-6150-5360 Postage 1,526 1,400 1,679 1,500 2,000
01-6150-5400 Lab Fees 851 500 1,552 500 1,800
01-6150-5450 Vehicle Maintenance/Operations 20,581 17,000 27,743 17,000 22,000 01-6150-5460 Facility Repair / Maint. 569 500 706 500 500 01-6150-5500 Fuel 16,970 19,000 15,909 16,000 17,500
01-6150-5510 Fuel Stipend - - - - 50,000
01-6150-5800 Special Department Supplies 21,763 15,000 25,290 25,000 37,350 01-6150-5820 Legal Services 28,766 25,000 36,297 25,000 36,000 01-6150-5850 Contract Services 30,969 23,000 37,906 32,000 80,000 01-6150-5860 Contract Services Dispatch 167,892 176,796 150,084 176,796 170,000 01-6150-5900 Uniform 8,907 12,000 2,720 12,000 18,200
01-6150-5950 Lease Payment 51,565 50,000 54,696 50,000 12,500 01-6150-6050 Retirement 88,185 40,935 101,149 122,471 139,617 01-6150-6060 Health & Life 117,816 131,657 94,934 126,856 146,696 01-6150-6070 F.I.C.A. / Medicare 74,851 72,750 73,512 78,290 89,251 01-6150-6080 Workers Compensation 121,197 130,895 106,770 125,925 143,555 01-6150-6090 Unemployment Insurance 3,333 5,000 - 5,000 5,700 01-6150-6100 Disability Insurance 7,722 10,271 3,683 9,211 10,501 01-6150-6110 P & GL Insurance 5,300 6,400 - 9,500 10,830 01-6150-6250 Memberships & Dues 2,955 550 5,015 3,300 5,000 01-6150-6300 Meetings/Travel 8,967 8,000 10,902 8,000 11,000 01-6150-6305 K-9 Program Expenses 1,277 1,200 1,431 1,200 1,600 01-6150-6500 Capital Outlay 1,229,903 131,750 267,959 3,290,000 225,000 Total Expenditures 3,043,573 1,887,744 2,028,017 5,214,958 2,245,762

CODE ENFORCEMENT
Approved Budget for Fiscal Year 2024-25 – General Fund
13 • Salaries: (1) New Community Service Officer Position Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 Code Enforcement
01-6160-5010 Salaries 107,464 96,775 117,952 107,665 42,000 01-6160-5060 Overtime 2,314 500 5,942 500 500
01-6160-5360 Postage 133 130 139 130 150
01-6160-5450 Vehicle Maintenance/Operations 424 300 623 350 700 01-6160-5500 Fuel 593 600 580 600 600
01-6160-5800 Special Department Supplies 607 200 1,021 600 1,175 01-6160-5810 Abatement 5,500 7,000 1,500 8,000 8,000
01-6160-5820 Legal Services 10,282 5,000 10,847 15,000 15,000 01-6160-5850 Contract Services 200 100 - 500 500
01-6160-5900 Uniform 562 550 587 550 600
01-6160-6050 Retirement 7,656 6,630 9,091 7,248 6,060
01-6160-6060 Health & Life Insurance 13,518 15,278 10,684 14,593 7,123 01-6160-6070 F.I.C.A. / Medicare 8,499 7,441 9,782 8,274 6,522 01-6160-6080 Workers Compensation 14,070 13,480 15,342 13,389 10,228 01-6160-6100 Disability Insurance 1,096 1,051 1,265 973 844 01-6160-6300 Travel/Meeting 200 300 - 300 1,500
01-6160-6310 Proposition 64 - 83,000 19,806 175,000 -
Total Expenditures 173,121 238,335 205,162 353,672 101,501

ANIMAL CONTROL
Approved Budget for Fiscal Year 2024-25 – General Fund
14 • Facility Maintenance: Dog Pound Kennel/ HVAC /Fencing Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 Animal Control
01-6170-5010 Salaries 16,928 19,592 7,019 24,174 49,052 01-6170-5060 Overtime 612 850 135 850 1,000
01-6170-5450 Vehicle Maintenance/Operations 765 400 1,495 400 2,000 01-6170-5460 Facility Repair/Maintenance 600 1,000 - 800 20,000 01-6170-5500 Fuel 494 500 483 500 556
01-6170-5800 Special Department Supplies 2,565 2,500 3,694 1,500 4,400 01-6170-5850 Contract Services 43,030 1,500 16,590 111,000 18,100 01-6170-5900 Uniform 367 550 - 550 -
01-6170-6050 Retirement 797 865 539 986 1,124
01-6170-6060 Health & Life Insurance 2,160 4,101 488 1,892 2,176 01-6170-6070 F.I.C.A. / Medicare 1,344 1,563 556 1,914 2,182 01-6170-6080 Workers Compensation 2,265 2,812 908 3,074 3,504 01-6170-6100 Disability Insurance 171 221 66 225 257
01-6170-6300 Travel/Meeting 400 600 - 600 -
01-6170-6500 Capital Outlay - - - - -
Total Expenditures 72,497 37,054 31,973 148,465 104,350

BUILDING DEPARTMENT
Approved Budget for Fiscal Year 2024-25 – General Fund
15 Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 Building Department
01-7180-5010 Salaries 34,887 37,505 38,217 28,938 54,449 01-7180-5050 Bilingual Pay - - 1,877 - 1,770
01-7180-5060 Overtime - - 52 - 100
01-7180-5300 Advertising & Publishing - - 435 - 500
01-7180-5500 Fuel 593 600 580 600 667
01-7180-5800 Special Department Supplies 333 500 - 500 500 01-7180-5850 Contract Services - - - - -
01-7180-6050 Retirement 2,395 2,802 2,213 2,170 2,474
01-7180-6060 Health & Life Insurance 2,411 4,106 964 2,162 2,486 01-7180-6070 F.I.C.A./Medicare 2,543 2,869 2,546 2,214 2,546 01-7180-6080 Workers Compensation 4,573 5,159 5,005 3,555 4,053 01-7180-6100 Disability Insurance 324 405 308 260 296
01-7180-6200 Bond Principal 120,040 24,555 168,199 167,366 - 01-7180-6210 Bond Interest 4,667 5,445 4,572 3,985 -
Total Expenditures 172,767 83,946 224,969 211,750 69,841

BUILDINGS & GROUNDS
Approved Budget for Fiscal Year 2024-25 – General Fund
16 • Capital Outlay: Phase III Rojas-Pierce Park Expansion ($531,870.00); Community Center Construction ($4,000,000.00), Purchase of Property ($140,000.00); Irrigation, Seeding Fertilizing, & Fencing; Soccer Field; Utility Trailer
Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 Buildings & Grounds
01-7250-5010 Salaries 232,686 175,097 295,335 227,626 308,312 01-7250-5060 Overtime 11,302 9,000 15,907 9,000 30,831
01-7250-5150 Utilities 32,181 16,000 48,544 32,000 53,000 01-7250-5450 Vehicle Maintenance/Operations 6,539 5,215 11,402 3,000 5,000 01-7250-5460 Facility Repair/Maintenance 59,149 53,000 14,447 110,000 56,000 01-7250-5500 Fuel 2,634 2,000 2,901 3,000 3,336
01-7250-5800 Special Department Supplies 36,082 20,000 69,246 19,000 21,625 01-7250-5850 Contract Services 19,562 15,000 28,687 15,000 23,333 01-7250-5900 Uniform 1,311 1,000 1,433 1,500 1,500
01-7250-6050 Retirement 16,380 11,078 22,368 15,694 25,499 01-7250-6060 Health & Life Insurance 33,067 26,473 41,297 31,430 36,145 01-7250-6070 F.I.C.A./Medicare 17,782 11,397 24,305 17,643 20,113 01-7250-6080 Workers Compensation 28,830 21,670 36,487 28,334 32,301 01-7250-6100 Disability Insurance 2,212 1,694 2,866 2,076 2,367 01-7250-6110 Property & General Liability 3,100 3,800 - 5,500 6,270 01-7250-6400 Taxes & Assessments 439 300 697 320 711
01-7250-6500 Capital Outlay 679,050 1,107,025 194,459 735,667 4,776,780 Total Expenditures 1,182,306 1,479,749 810,379 1,256,790 5,403,123 17 Enterprise Fund Budgets
1) Refuse Operation Fund
2) Sewer Operation Fund
3) Water Operation Fund
4) Gas Tax – Street Fund
5) Measure “C” – Street Fund
6) “LTF” – Street Fund
7) Mendota Community Facilities District Fund (CFD)
8) “COPS”
9) Donation Fund
10) Landscape & Lighting Maintenance District
18 REFUSE OPERATION FUND
Approved Budget for Fiscal Year 2024-25
Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 Revenues
13-3400-3410 Interest Income - - - - -
13-3900-3903 Transfer 31,084.00
13-4400 Refuse Service 1,235,637.89 1,113,147 1,177,208 1,416,559 1,495,886 13-3592-3890 State Grant 53,261.00 5,000 149,783 5,000 5,000 13-4000-4650 Misc Income - - - - -
TOTAL REVENUES 1,288,899 1,118,147 1,326,991 1,421,559 1,531,970 Expenditures
13-7240-5010 Salaries, Regular 70,956 67,931 66,132 78,805 222,316 13-7240-5050 Bilingual Pay 278 - 834 - 7,225
13-7240-5060 Overtime 623 500 870 500 1,000
13-7240-5374 State Grant 6,192 5,000 8,575 5,000 5,000
13-7240-5800 Special Department Supplies 10,209 9,250 10,876 10,500 10,500 13-7240-5840 Audit 853 800 858 900 900
13-7240-5850 Contract Services 968,572 890,514 881,956 1,133,247 1,196,709 13-7240-6050 Retirement 16,369 5,502 38,245 5,359 17,496 13-7240-6060 Health & Life Insurance 13,800 14,924 9,936 16,540 23,879 13-7240-6070 F.I.C.A./Medicare 5,304 5,212 5,063 5,638 17,007 13-7240-6080 Workers Compensation 9,291 9,472 8,558 9,843 29,123 13-7240-6100 Disability Insurance 698 736 644 714 814
Total Expenditures 1,103,144 1,009,841 1,032,546 1,267,046 1,531,970 19 SEWER OPERATION FUND
Approved Budget for Fiscal Year 2024-25
• Facility Repair/Maintenance: Sludge Removal; Sewer Cameras (5460); City Hall Office Equipment, Cabinets; Fusion Pump Lease Payment: Signature Payment for Engie Project (5950)
Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 Revenues
10-3400-3410 Interest Income - - - -
10-3500-3600 Grant 3,554,972 4,078,699 2,707,519 3,878,699 10-3900-3903 Transfer 66,667 200,000 - - 745,703
10-4000-4650 Misc Revenue 635 - 1,906 -
10-4300-4200 Sewer Service 1,504,625 1,590,553 1,393,323 1,530,000 1,519,989 10-4200-4300 Connection Fee 2,827 4,000 481 4,000 1,924 TOTAL REVENUES 5,129,726 5,873,252 4,103,228 5,412,699 2,267,616 Expenditures
10-7210-5010 Salaries, Regular 465,590 492,792 372,198 531,779 738,449 10-7210-5050 Bilingual Pay 3,436 - 6,873 24,000
10-7210-5060 Overtime 17,629 16,000 21,887 15,000 26,000 10-7210-5150 Utilities 42,633 34,000 51,899 42,000 52,000 10-7210-5200 Telephone 10,788 11,000 10,365 11,000 11,000 10-7210-5300 Advertising & Publication 717 1,500 50 600 600 10-7210-5350 Office Supplies 7,127 6,000 8,381 7,000 10,333 10-7210-5360 Postage 10,051 9,000 11,152 10,000 13,300
10-7210-5400 Lab Analysis 7,366 9,000 8,197 4,900 7,000 10-7210-5410 Chemicals 6,855 7,000 4,564 9,000 9,000
10-7210-5450 Vehicle Maintenance/Operations 9,271 10,717 11,095 6,000 6,000 10-7210-5460 Facility Repair / Maint. 170,172 194,750 133,766 182,000 62,291 10-7210-5500 Fuel 51,511 37,000 72,532 45,000 75,000
10-7210-5600 Office Equipment Maintenance 4,950 7,000 849 7,000 850 10-7210-5800 Special Department Supplies 22,922 17,666 32,739 18,360 22,600 10-7210-5820 Legal Services 31,003 31,372 26,637 35,000 28,000 10-7210-5821 Engineering Services 15,833 15,000 13,500 19,000 19,000 10-7210-5840 Audit 28,539 27,000 28,617 30,000 30,000
10-7210-5850 Contract Services 102,476 121,333 64,762 121,333 118,333 10-7210-5900 Uniform 5,256 5,000 5,369 5,400 7,230
10-7210-5950 Lease Payment 142,987 129,229 119,731 180,000 120,000 10-7210-6050 Retirement 34,347 39,349 26,565 37,127 42,325 10-7210-6060 Health & Life Insurance 90,715 102,082 66,926 103,138 129,292 10-7210-6070 F.I.C.A./Medicare 36,931 38,717 30,247 41,828 47,684 10-7210-6080 Workers Compensation 61,827 69,715 48,490 67,276 76,695 10-7210-6090 Unemployment Insurance 2,000 3,000 - 3,000 3,420 10-7210-6100 Disability Insurance 4,765 5,466 3,907 4,921 5,610 10-7210-6110 P & GL Insurance 3,543 4,330 - 6,300 7,182 10-7210-6200 Bond / Principle 91,667 55,000 85,000 135,000 85,000 10-7210-6210 Bond / Interest 83,568 132,326 118,379 - 111,409 10-7210-6250 Memberships & Dues 16,957 17,000 15,870 18,000 18,000 10-7210-6300 Meetings/Travel/Training 5,374 3,666 7,457 5,000 7,500 10-7210-6400 Taxes & Assessment 914 850 942 950 969
10-7210-6500 Capital Outlay 1,717,780 4,518,699 249,641 385,000 351,545 10-7210-7505 Prop 68 UFPGP 2,419,194 - 3,378,884 3,878,699 Total Expenditures 5,726,692 6,172,559 5,037,470 5,966,611 2,267,616 20 • Capital Outlay: (1) Truck; PD Construction; Utility Trailer; ICAD Automation (6500) • LONG-TERM LIABILITIES – SEWER
Principal Interest
Wastewater Bonds 2021 $ 95,000.00 $ 110,187.52 $ 205,187.52 21 WATER OPERATION FUND
Approved Budget for Fiscal Year 2024-25
Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 02-3400-3410 Interest Income 33 50 - 50 50
02-3500-3600 Grant 675,787 730,000 67,361 1,230,000 3,600,000 02-3900-3903 Transfer 410,000 1,230,000 - - 739,985
02-4000-4650 Misc Income 26,314 1,500 75,941 1,500 1,500 02-4200-4201 Water Service 2,126,110 2,081,268 2,197,062 2,100,000 2,396,795 02-4200-4213 Repair Charge 3,867 2,500 6,100 3,000 3,000 02-4200-4300 Connection Fee 10,547 6,000 13,641 12,000 12,000 02-4200-4330 Penalty/Shut-Off 23,136 200 34,207 35,000 37,317 TOTAL REVENUES 3,275,794 4,051,518 2,394,313 3,381,550 6,790,647 02-7220-5010 Salaries, Regular 363,859 504,688 404,671 610,238 758,833 02-7220-5050 Bilingual Pay 2,292 - 6,877 - 24,662
02-7220-5060 Overtime 22,950 23,000 27,472 23,000 30,000 02-7220-5150 Utilities 407,406 345,886 316,925 360,000 380,000 02-7220-5200 Telephone 18,939 18,000 21,382 19,000 21,000 02-7220-5300 Advertising & Publication 1,658 1,200 50 1,200 1,200 02-7220-5350 Office Supplies 5,016 5,224 6,309 6,200 9,834 02-7220-5360 Postage 7,934 6,400 8,922 8,000 10,640
02-7220-5400 Lab Analysis 19,242 17,397 19,738 17,397 25,000 02-7220-5410 Chemicals 35,605 30,000 45,405 52,000 52,000 02-7220-5450 Vehicle Maintenance/Operations 9,299 11,717 15,926 11,717 13,000 02-7220-5460 Facility Repair / Maint. 49,832 206,250 146,644 240,000 240,000 02-7220-5500 Fuel 36,401 27,000 58,629 37,000 60,000
02-7220-5600 Office Equipment Maintenance 7,284 4,600 849 5,300 850 02-7220-5800 Special Department Supplies 36,909 51,867 79,332 35,000 46,700 02-7220-5820 Legal Services 33,445 31,309 26,662 32,000 32,000 02-7220-5821 Engineering Services 18,000 16,200 13,500 18,000 18,000 02-7220-5840 Audit 24,847 23,766 28,067 30,000 30,000
02-7220-5850 Contract Services 81,582 85,974 125,832 95,000 93,333 02-7220-5900 Uniform 5,023 5,740 5,544 5,740 7,830
02-7220-5950 Lease Payment 166,615 300,694 211,645 300,694 309,000 02-7220-6050 Retirement 18,154 39,154 28,849 41,623 32,888 02-7220-6060 Health & Life Insurance 93,061 98,963 73,289 117,381 146,425 02-7220-6070 F.I.C.A./Medicare 28,972 40,217 32,640 48,449 55,232 02-7220-6080 Workers Compensation 56,211 72,411 52,679 77,877 88,780 02-7220-6090 Unemployment Insurance 1,819 3,000 - 3,000 3,420 02-7220-6100 Disability Insurance 4,053 5,678 4,175 5,700 6,498 02-7220-6110 P & GL Insurance 3,009 4,400 - 8,000 9,120 02-7220-6200 Bond / Principle 85,424 60,000 54,000 60,000 60,000 02-7220-6210 Bond / Interest - 10,000 6,593 10,000 10,000 02-7220-6250 Memberships & Dues 21,970 28,000 7,608 28,000 8,000 02-7220-6300 Meetings/Travel/Training 766 3,167 4,594 3,767 8,500 02-7220-6400 Taxes & Assessment 217 245 268 350 357
02-7220-6500 Capital Outlay 48,663 1,550,000 253,151 1,515,000 4,161,545 02-7220-8004 Mowry Bridge - Pass-thru - - 33,601 - -
02-7220-4660 Meter Project - 500,000 11,068 - -
02-7220-5854 Online Fees 12,353 15,563 35,731 22,000 36,000 Total Expenditures 1,728,810 4,147,710 2,168,628 3,848,633 6,790,647 22 • Facility Maintenance: Public Works Heater; Software Update (5460) • Capital Outlay: (1) Truck; PD Construction; Utility Trailer Water Storage Project (ARPA-County of Fresno); Well Relocation (6500)
LONG-TERM LIABILITIES – WATER
USDA Water Improvement Loan
Year Ended June 30 Principal Interest Totals
2024 54,000 11,970 65,970
2025 57,000 9,473 66,473
2026-2028 122,000 12,285 134,285
Total 233,000 33,728 266,728
• USDA Water Improvement Loan debt service will terminate in 2028.

GAS TAX – STREET FUND
Approved Budget for Fiscal Year 2024-25
23 • Capital Outlay: Caterpillar Street Roller; (1) Utility Body Crew Cab Truck; 25 New Street Lights ($250,000) • Estimated Allocation for Fiscal Year 24/25
Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 Revenues
07-3500-3527 State Allocation - 9,085 13,627 - 13,627 - 07-3500-3528 State Allocation - 2032 171,029 163,896 185,296 163,896 185,296 07-3500-3529 State Allocation - 2103 53,473 32,972 94,474 32,972 94,474 07-3500-3530 State Allocation - 2105 53,813 49,325 62,788 49,325 62,788 07-3500-3531 State Allocation - 2106 31,374 28,645 36,832 28,645 36,832 07-3500-3532 State Allocation - 2107 68,471 60,473 84,466 60,473 84,466 07-3500-3533 State Allocation - 2107.5 3,000 3,000 3,000 3,000 3,000 07-3400-3410 Interest Income - - - - -
07-3900-3903 Interfund Transfer 13,819 41,456 - - -
07-3500-3600 Grants 1,420,251 2,155,919 8,256 2,096,579 6,339,717 07-4000-4650 Misc Revenue - - - - -
Total Revenues 1,824,314 2,549,313 475,112 2,448,517 6,806,574 Expenditures
07-7190-5010 Salaries, Regular 34,368 33,096 20,794 49,213 74,711 07-7190-5050 Bilingual Pay 156 - 469 - 2,428
07-7190-5060 Overtime 452 500 355 500 500
07-7190-5150 Utilities- Street Lights 85,900 71,000 96,271 90,428 115,525 07-7190-5450 Vehicle Maintenance / Operations 2,471 3,717 2,495 1,200 1,200 07-7190-5470 Street Repair / Maintenance 33,245 25,000 49,734 25,000 25,000 07-7190-5800 Special Department Supplies 6,910 10,000 3,731 7,000 10,000 07-7190-5821 Engineering Services 13,162 1,000 27,485 11,000 11,000 07-7190-5840 Audit Fees 2,001 1,900 2,003 2,100 2,100
07-7190-6050 Retirement 2,156 2,064 1,417 2,988 3,406
07-7190-6060 Health & Life Insurance 5,706 6,710 3,235 7,173 9,686 07-7190-6070 F.I.C.A./Medicare 2,638 2,548 1,564 3,803 4,335 07-7190-6080 Workers Compensation 4,541 4,680 2,735 6,208 7,077 07-7190-6100 Disability Insurance 333 360 197 443 505
07-7190-6500 Capital Outlay 2,394,425 3,046,902 767,635 3,368,737 6,357,050 Total Expenditures 2,588,463 3,209,477 980,119 3,575,793 6,624,525 Projects for 2024-25 Budget (6500)
1 Rehabilitation 5th Street & Quince Street $ 474,048.00 2 Derrick & Oller Roundabout $ 2,423,259.36
3 2025 Local Street Reconstruction Project $ 2,400,000.00 4 Divisadero Street Reconstruction $ 816,000.00
5 Citywide Railroad Corridor Crossing Improvements $ 366,192.00 6 Amador & Smoot Extension $ 554,817.83
Total Project Cost $ 7,034,317.19
City Portion $ 1,447,083.00
Grant Funded $ 5,587,234.19
MEASURE “C” STREET FUND
Approved Budget for Fiscal Year 2024-25
24 • Capital Outlay: Caterpillar Street Roller; (1) Utility Body Crew Cab Truck • Estimated Allocation for Fiscal Year 24/25
Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 Revenues
14-3100-3175 County Allocation 159,227 152,587 172,508 152,587 196,785 14-3100-3180 County Allocation (ADA) 5,496 5,341 5,805 5,341 6,633 14-3100-3190 County Allocation (Flexible) 189,391 180,593 206,986 180,593 236,781 14-3400-3410 Interest Income - - - - -
14-3500-3600 Grants 529,037 796,753 15,535 774,823 2,245,316 14-3900-3903 Interfund Transfer 11,794 35,382 - - 2,200 Total Revenues 894,944 1,170,656 400,833 1,113,344 2,687,716 14-7190-5010 Salaries, Regular 103,906 136,298 99,245 166,008 233,718 14-7190-5050 Bilingual Pay 172 - 515 - 7,596
14-7190-5060 Overtime 923 500 1,010 1,000 -
14-7190-5420 Street ADA Projects 7,908 - - - -
14-7190-5450 Vehicle Maintenance/Operations 17,349 10,717 19,693 15,000 19,693 14-7190-5470 Street Repair / Maint. 14,518 23,000 21,668 23,000 21,668 14-7190-5480 Sidewalk / Curb / Gutter-Maint. - 1,000 901 1,000 901 14-7190-5800 Special Department Supplies 8,950 12,000 15,825 20,000 15,525 14-7190-5840 Audit 2,669 2,500 2,862 3,000 2,862
14-7190-5850 Contract Services 25,235 35,000 94,906 26,000 26,000 14-7190-6050 Retirement 7,757 10,291 7,013 11,044 12,590 14-7190-6060 Health & Life Insurance 26,597 38,199 13,494 37,296 44,675 14-7190-6070 F.I.C.A./Medicare 8,163 10,488 7,670 12,777 14,566 14-7190-6080 Workers Compensation 15,757 18,958 10,924 20,618 23,505 14-7190-6100 Disability Insurance 1,142 1,481 981 1,494 1,703 14-7190-6500 Capital Outlay 255,049 1,126,029 107,427 1,193,309 2,262,649 Total Expenditures 496,096 1,426,461 404,134 1,531,546 2,687,650 Projects for 2024-25 Budget (6500)
1 Rehabilitation 5th Street & Quince Street $ 167,892.00 2 Derrick & Oller Roundabout $ 858,237.69
3 2025 Local Street Reconstruction Project $ 850,000.00 4 Divisadero Street Reconstruction $ 289,000.00
5 Citywide Railroad Corridor Crossing Improvements $ 129,693.00 6 Amador & Smoot Extension $ 196,497.98
Total Project Cost $ 2,491,320.67
City Portion $ 1,447,083.00
Grant Funded $ 1,044,237.67
“LTF” STREET FUND
Approved Budget for Fiscal Year 2024-25
25 • Capital Outlay: Caterpillar Street Roller; (1) Utility Body Crew Cab Truck; Street Painter Machine (6500) • Estimated Allocation for Fiscal Year 24/25
Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 Revenues
12-3100-3160 Article III 12,810 10,403 14,014 14,014 14,014 12-3100-3170 Article VIII 497,516 469,724 502,864 519,961 502,864 12-3100-3410 Interest Income 67 100 - 100 100
12-3500-3600 Grants 1,151,652 1,734,109 34,468 1,686,379 4,622,710 12-3900-3903 Interfund Transfer - - - -
12-4000-4650 Other Revenue - - - -
Total Revenues 1,662,045 2,214,336 551,346 2,220,454 5,139,688 Expenditures
12-7190-5010 Salaries, Regular 115,088 91,248 137,264 116,753 145,585 12-7190-5050 Bilingual Pay 258 - 515 4,732
12-7190-5060 Overtime 1,524 2,000 1,572 1,000 1,000
12-7190-5440 Street Painting - - - - -
12-7190-5450 Veh. Maint/Operations 11,358 9,717 16,358 8,000 16,000 12-7190-5470 Street Repair 33,808 35,000 31,424 35,000 35,000 12-7190-5480 Sidewalk / Curb 333 - - 1,000 1,000
12-7190-5500 Fuel 18,118 10,000 28,353 16,000 34,000
12-7190-5800 Special Department Supplies 15,064 17,000 11,193 17,000 24,000 12-7190-5821 Engineering Services 1,667 - - 5,000 5,000 12-7190-5840 Audit Fees 2,587 1,900 2,862 3,000 3,000
12-7190-5850 Contract Services 3,414 5,000 2,242 3,000 3,000 12-7190-6050 Retirement 7,951 6,620 9,884 7,350 11,267
12-7190-6060 Health & life Insurance 20,320 21,104 18,866 20,991 26,088 12-7190-6070 F.I.C.A./Medicare 9,006 7,001 11,010 9,008 10,269 12-7190-6080 Workers Compensation 14,920 12,688 17,506 14,567 16,606 12-7190-6100 Disability Insurance 1,127 988 1,343 1,051 1,198 12-7190-6500 Capital Outlay 1,692,595 2,450,769 171,951 2,455,064 4,640,043 Total Expenditures 1,949,140 2,671,035 462,343 2,713,784 4,977,789 Projects for 2024-25 Budget (6500)
1 Rehabilitation 5th Street & Quince Street $ 345,660.00 2 Derrick & Oller Roundabout $ 1,766,959.95
3 2025 Local Street Reconstruction Project $ 1,750,000.00 4 Divisadero Street Reconstruction $ 595,000.00
5 Citywide Railroad Corridor Crossing Improvements $ 267,015.00 6 Amador & Smoot Extension $ 404,554.50
Total Project Cost $ 5,129,189.45
City Portion $ 1,447,083.00
Grant Funded $ 3,682,106.45

MENDOTA CFD FUND
Approved Budget for Fiscal Year 2024-25
26 Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 Revenues
61-3000-3015 Mendota CFD / 2006 - 01 423,542 486,847 296,933 486,847 486,847 61-3400-3410 Interest Income 33 50 - 50 -
Total Revenues 423,576 486,897 296,933 486,897 486,847
Expenditures
61-6150-5010 Salaries, Regular 302,037 337,170 238,104 330,837 272,844 61-6150-5050 Bilingual Pay 5,527 5,527 8,867
61-6150-5060 Overtime 15,241 8,000 29,723 8,000 -
61-6150-5850 Contract Services 19,687 20,000 19,061 20,000 - 61-6150-6050 Retirement 38,783 38,156 30,573 47,619 54,286 61-6150-6060 Health & life Insurance 31,622 43,935 9,942 40,989 47,400 61-6150-6070 F.I.C.A./Medicare 22,911 26,177 20,738 21,817 24,871 61-6150-6080 Workers Compensation 40,694 47,167 39,777 35,138 40,057 61-6150-6100 Disability Insurance 2,943 3,696 2,638 2,495 - Total Expenditures 479,444 524,301 396,082 506,895 448,325 “COPS”
Approved Budget for Fiscal Year 2024-25
27 Approved FY 23/24 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 Revenues
23-3500-3560 COPS 66,667 100,000 - 100,000 250,000
23-3400-3410 Interest Income 68,726 10 206,159 10
Total Revenues 135,393 100,010 206,159 100,010 250,000
23-6150-5010 Salaries, Regular 116,603 129,488 75,139 145,181 155,269 23-6150-5050 Bilingual Pay 818 - 2,455 - 5,046
23-6150-5060 Overtime 8,398 2,000 8,195 15,000 -
23-6150-6050 Retirement 18,785 27,306 9,468 19,582 22,323 23-6150-6060 Health & life Insurance 19,048 29,417 5,857 21,869 25,289 23-6150-6070 F.I.C.A./Medicare 9,795 10,825 6,306 12,254 13,970 23-6150-6080 Workers Compensation 16,095 19,545 8,961 19,780 22,549 23-6150-6100 Disability Insurance 1,207 1,528 787 1,307 1,490 Total Expenditures 190,750 220,109 117,168 234,973 245,937

DONATION FUND
Approved Budget for Fiscal Year 2024-25
28 • National Night Out Event
Approved
Budget
Fund Description FY 24/25
Donation Fund
24-4000-4650 Donations 6,320
Total Revenues 6,320
Expenditures
24-5090-5800 Special Department Supplies 6,320
Total Expenditures 6,320
Excess of Revenues over Expenditures -
National Night Out

LANDSCAPE & LIGHTING MAINTENANCE DISTRICT
29 FUND
Proposed Budget for Fiscal Year 2024-25
Approved FY 23/24 Approved Proposed
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 22/23 May-24 FY 23/24 FY 24/25 Revenues
78-3000-3015 L&LMD 14,611 11,192 11,002 21,638 22,071
78-3900-3903 Transfer 15,000
Total Revenues 14,611 11,192 11,002 21,638 37,071
Expenditures
78-7250-5010 Salaries 13,418 12,507 7,668 20,080 22,592 78-7250-5060 Overtime 150 200 100 200
78-7250-5150 Utilities 374 500 123 500 500
78-7250-5460 Facility Repair/Maintenance 1,500 2,000 - 2,500 2,500 78-7250-5800 Special Department Supplies 333 500 - 500 500 78-7250-5850 Contract Services 812 400 836 1,200 1,200
78-7250-6050 Retirement 918 660 589 1,506 1,717
78-7250-6060 Health & Life Insurance 2,104 2,191 961 3,159 3,601 78-7250-6070 F.I.C.A./Medicare 1,048 965 636 1,544 1,760 78-7250-6080 Workers Compensation 650 552 846 552 629
78-7250-6100 Disability Insurance 131 136 75 182 207
78-7250-6110 Property & General Liability 267 400 - 400 456 78-7250-6400 Taxes & Assessments 27 40 - 40 41
Total Expenditures 21,733 21,051 11,734 32,263 35,904

CITY OF MENDOTA
30 Organizational Chart

CITY OF MENDOTA
31 Payroll Allocation Summary
City Manager Finance Director
General Fund 30% General 25%
Water 20% Water 20%
Sewer 20% Sewer 20%
Gas Tax 5% Refuse 15%
Measure C 5% Measure C 10%
LTF 5% LTF 10%
Refuse 15%
Finance Officer
City Clerk/Events Coordinator Water 30%
General Fund 40% Sewer 35%
Water 30% Refuse 25%
Sewer 30% Measure C 5%
LTF 5%
Director of Administrative Services/
Assistant City Manager Finance Administrative Supervisor General 40% Water 40%
Water 30% Sewer 40%
Sewer 30% Refuse 20%
Deputy City Clerk/Recreation Coordinator Administrative Assistant (3) General Fund 40% Water 40%
Water 30% Sewer 40%
Sewer 30% Refuse 20%
Administrative Assistant II (1)
Public Utilities Chief Plant Operator (1) Water 40%
Water 50% Sewer 40%
Sewer 50% Refuse 20%
Public Utilities Maintenance Worker I (3) Public Utilities Water/Wastewater Operator Water 50% Sewer 50%
Sewer 50% Water 50%
Public Utilities Maintenance Worker III (1)
Water 60%
Sewer 40%

CITY OF MENDOTA
32 Assistant Public Works Director (1) Public Works Foreman (1) Water 30% General 10%
Sewer 30% Refuse 20%
Refuse 20% Water 30%
LTF 10% Sewer 30%
Measure C 10% Measure C 5%
LTF 5%
Public Works Superintendent (1) Public Works Maintenance Worker I (2) General 10% Water 25%
Water 20% Sewer 25%
Sewer 10% Measure C 10%
Measure C 30% Gas Tax 10%
LTF 30% General Fund 25%
LTF 5%
Public Works Maintenance Worker (1)
General 30% Public Works Maintenance Worker I (2)
Water 10% General 10%
Sewer 10% Water 20%
Gas Tax 15% Sewer 10%
Measure C 15% Measure C 20%
LTF 20% LTF 20%
Gas Tax 20%
Public Works Maintenance Worker I (3)
General 80% Public Works Maintenance Worker I (1)
Water 5% Water 25%
Sewer 5% Sewer 31%
L&LM 10% Measure C 10%
LTF 10%
Refuse 10%
Public Works Maintenance Worker (1) General 14%
General 25%
Water 20% Public Works Maintenance Worker II (1)
Sewer 25% Gereral 30%
LTF 5% Water 10%
Measure C 10% Sewer 10%
Gas Tax 10% Measure C 10%
Refuse 5% LTF 10%
Gas Tax 10%
Public Works Maintenance Worker II (1) Refuse 10%
Water 25% LLMD 10%
Sewer 31%
Measure C 10% Public Works Maintenance Worker II (2)
LTF 10% Water 35%
Refuse 10% Sewer 30%
General 14% LTF 10%
Measure C 10%
Refuse 15%

CITY OF MENDOTA
33 100% 100%
28%
Records Manager (1)
General
Records Clerk (1)
General 100%
58%
14% Records Clerk III (1)
General 100%
75% Police Officer R124 (4)
25% General 100%
Police Officer (3)
45% CFD 100%
55%
Police Officer (1)
General 40%
50% CFD 60%
50%
Community Service Officer (2)
General 60%
38% Water 20%
45% Refuse 20%
17%
Police Officer (1)
COPS 45%
100% CFD 55%
Police Officer-SRO (5)
50% General 100%
50%
Community Service Officer (1)
General 10%
25% Water 30%
25% Sewer 30%
Police Chief (1)
General
Police Lieutenant (1)
General
CFD
COPS
Police Sergeant (1)
COPS
CFD
Police Sergeant (1)
General
CFD
Police Sergeant (1)
COPS
CFD
Police Sergeant (1)
General
CFD
COPS
Reserve Officers (5)
General
Police Officer (2)
General
COPS
Police Officer (1)
General
COPS
CFD 50% Refuse 30%
1 AGENDA ITEM – STAFF REPORT
TO: HONORABLE MAYOR AND COUNCILMEMBERS
FROM: NORA VALDEZ, FINANCE DIRECTOR
VIA: CRISTIAN GONZALEZ, CITY MANAGER
SUBJECT: ACCEPTING THE CITY OF MENDOTA AUDIT COMMITTEE LETTER, SINGLE AUDIT REPORT, AND FINANCIAL STATEMENTS FOR FISCAL YEAR 2022-2023 DATE: JUNE 25, 2024
ISSUE
Shall the City Council adopt Resolution No. 24-34, accepting the City of Mendota Audit Committee Letter, Single Audit Report, and Financial Statements for Fiscal Year 2022-2023.

BACKGROUND
The City of Mendota (“City”) financial statements are formal records of the financial activities of the organization. The purpose of the audit is to determine that the financial statements are free of material misstatement and are fairly presented in accordance with the generally accepted accounting principles in the United States.

ANALYSIS
Price, Paige, and Company, the City’s independent auditor, has completed and submitted the audited financial statements for Fiscal Year (“FY”) 2022-2023. A copy of the Audit Committee Letter, Single Audit Report, and the Financial Statements for FY 2022-2023 are attached to this report. Price, Paige, and Company will present the audited financial statements to the City Council.

FISCAL IMPACT
The acceptance and presentation of the City’s FY 2022-2023 Audited Financial Statements does not have a financial impact on the City, but it does report the results from operations in said FY.

RECOMMENDATION
Staff recommends that the City Council adopt Resolution No. 24-34, accepting the City of Mendota Audit Committee Letter, Single Audit Report, and Financial Statements for Fiscal Year 2022-2023.

Attachments:

1. Resolution No. 24-34

2. Exhibit “A” - Audit Committee Letter, Single Audit Report, and the Financial Statements for FY 2022-2023
1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 24-34

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MENDOTA ACCEPTING

THE CITY OF MENDOTA AUDIT COMMITTEE LETTER, SINGLE AUDIT REPORT, AND FINANCIAL STATEMENTS FOR FISCAL YEAR 2022-2023
WHEREAS, each Fiscal Year (“FY”) the City of Mendota (“City”) conducts a formal audit of its financial statements; and
WHEREAS, an audit of the City’s financial statements for FY 2022-2023 has been completed by Price, Paige, and Company (the “Auditors”); and WHEREAS, at its regular meeting held on June 25, 2024, the City Council reviewed the Audit Committee Letter, Single Audit Report, and Financial Statements for Fiscal Year 2022-2023 submitted by the Auditors; and
WHEREAS, the Auditors found that City management has complied in all material respects with the types of compliance requirements described in the Office of Managements and Budget Circular A-133 and with all applicable standards contained in Government Auditing Standards for FY 2022-2023.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Mendota that the City Council hereby formally accepts the City of Mendota Audit Committee Letter, Single Audit Report, and Financial Statements for Fiscal Year 2022- 2023 and attached hereto and made part hereof as Exhibit “A”. ______________________________
Victor Martinez, Mayor
ATTEST:

I, Celeste Cabrera-Garcia, City Clerk of the City of Mendota, do hereby certify that the foregoing resolution was duly adopted and passed by the City Council at a regular meeting of said Council, held at the Mendota City Hall on the 25th day of June, 2024, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Celeste Cabrera-Garcia, City Clerk

EXHIBIT A
May 24, 2024
To the Honorable Mayor and City Council
City of Mendota, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Mendota, California (the City) for the year ended June 30, 2023.

Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our engagement letter. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2023. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the Government-Wide financial statements were:

Management’s estimate of the net pension asset and related deferrals is based on actuarial valuations which include significant assumptions regarding discount rate, inflation, payroll growth, projected salary increases and investment rate of return. We evaluated the methods, assumptions, and data used to develop the liability in determining that it is reasonable in relation to the financial statements taken as a whole.

Management’s estimate of the useful lives of fixed assets and depreciation expense is based on history of similar types of assets, future plans as to their use, and other factors that impact their economic value to the City. We evaluated the key factors and assumptions used to compute depreciation expense in determining that it is reasonable in relation to the financial statements taken as a whole.

Management’s estimate of the lease receivable and the related deferred inflow is based on estimates of useful lives, discount rates, and present value calculations. We evaluated the key factors and assumptions used to develop the calculations in determining that the calculation is reasonable in relation to the financial statements taken as a whole.

The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. The attached schedule summarizes uncorrected misstatements of the financial statements. Management has determined that their effects are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. The uncorrected misstatements or the matters underlying them could potentially cause future period financial statements to be materially misstated, even though, in our judgment, such uncorrected misstatements are immaterial to the financial statements under audit. In addition, the attached material misstatement detected as a result of audit procedures was corrected by management.

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report.

We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations
We have requested certain representations from management that are included in the management representation letter.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

In our audit engagement letter previously provided to you, we communicated the following significant risks of material misstatement (significant risks) as part of our audit planning:
• Management override of controls
• Improper revenue recognition due to fraud
During the course of the audit, we identified additional significant risks:
• Incorrect implementation of GASB 96 SBITAS
• Grant Revenue – revenue recognition
• Incorrect debt calculation for new debt
These risks were addressed within our audit procedures.

Other Matters
We applied certain limited procedures to the Management’s Discussion and Analysis, Budgetary Comparison Schedules, Proportionate Share of Net Pension Liability, and Schedule of Contributions, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were engaged to report on Combining and Individual Fund Financial Statements (Supplementary Schedules), which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

Restriction on Use
This information is intended solely for the information and use of City Council and management of City of Mendota and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,
Client: MENDOTA, CITY OF
Engagement: 6-30-2023 AuditCurrent Period: 06/30/2023Workpaper: Attachment: Uncorrected Audit DifferencesAccount Description Misstatement Workpaper Reference Debit Credit Net Income Effect Workpaper ID PJE01 Known Misstatement RE200Proposed adjustment to adjust grant revenue that should have been recognized in the PY01-0000-2913 GENERAL FUND Fund Bal. Unassigned 0.00 58,000.00 01-3500-3600 Grants 58,000.00 0.00 01-0000-2913 GENERAL FUND Fund Bal. Unassigned 0.00 83,000.00 01-3500-3600 Grants 83,000.00 0.00 07-3500-3600 Grant 29,800.00 0.00 12-3500-3600 Grant 24,000.00 0.00 14-3500-3600 Grant 11,000.00 0.00 07-0000-2919 GAS TAX (TRAN) Fund Bal. Resricted (streets) 0.00 29,800.00 12-0000-2919 L T F FUNDS Fund Bal. Resricted (streets) 0.00 24,000.00 14-0000-2919 MEASURE C FUNDS Fund Bal. Resricted (streets) 0.00 11,000.00 Total 205,800.00 205,800.00 (205,800.00) GRAND TOTAL 205,800.00 205,800.00 (205,800.00)

Page 1 of 1 ends

Client: MENDOTA, CITY OF
Engagement: 6-30-2023 AuditCurrent Period: 06/30/2023Workpaper: Attachment: Corrected Audit AdjustmentsAccount Description Debit Credit Net Income Effect AJE03To correct cost of issuance for JPA70-9500-6223 J P A JT POWERS AUTH. BOND AMORTIZAT 0.00 3,201.1070-0000-2200 J P A BOND DISCOUNTS 0.00 156,627.15 70-9500-6XXX JPA Bond Issuance Costs (PPC Created) 0.00 159,828.25 Total 159,828.25 159,828.25 (156,627.15)
AJE04To post LTF revenue and receivables12-0000-1200 L T F FUNDS RECEIVABLE 783,599.00 0.00 12-3100-3160 Article III 0.00 12,769.0012-3100-3170 Article VIII 770,830.00 0.00 Total 783,599.00 783,599.00 783,599.00
AJE05To record depreciation expense and accumulated depreciation for B&B Bridge.02-7220-5700 WATER FUND WATER DEPRECIATION 173,204.00 0.00 02-0000-1940 WATER FUND ACCUMULATED DEPRECIATION 173,204.00 0.00 Total 173,204.00 173,204.00 (173,204.00)
Client: MENDOTA, CITY OF
Engagement: 6-30-2023 AuditCurrent Period: 06/30/2023Workpaper: Attachment: Corrected Audit AdjustmentsAccount Description Debit Credit Net Income EffectAJE07To record initial adjustment for GASB 87 - Leases01-0000-12XX Lease Receivable (PPC Created) 180,212.00 0.00 01-0000-20XX Deferred Inflows - Lease Related (PPC Created) 0.00 149,739.0001-0000-4000 GENERAL FUND OTHER REVENUES 30,473.00 0.00 Total 180,212.00 180,212.00 30,473.00
AJE09To accrue grant receivables 02-0000-1200 Intergovernmental receivable 604,601.00 0.0002-3500-3600 Grant 0.00 604,601.0013-0000-1200 Intergovernmental Receivable (PPC created) 93,226.00 0.00 13-3592-3890 State Grant 0.00 93,226.00
02-0000-1200 Intergovernmental receivable 71,646.00 0.00 02-3500-3600 Grant 0.00 71,646.0007-0000-1200 GAS TAX (TRAN) RECEIVABLE 69,240.00 0.00 12-0000-1200 L T F FUNDS RECEIVABLE 55,693.00 0.00
14-0000-1200 MEASURE C FUNDS RECEIVABLE 25,589.00 0.00
07-3500-3600 Grant 0.00 69,240.0012-3500-3600 Grant 0.00 55,693.0014-3500-3600 Grant 25,589.00 0.00 Total 919,995.00 919,995.00 919,995.00
City of Mendota | California
Single Audit Report
For the Year Ended June 30, 2023
CITY OF MENDOTA | JUNE 30, 2023
Single Audit Report

TABLE OF CONTENTS
PAGE
Independent Auditor’s 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 .................................................................................... 1 Independent Auditor’s Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance ............................................................................. 3 Schedule of Expenditures of Federal Awards ....................................................................................................................... 6 Notes to the Schedule of Expenditures of Federal Awards .................................................................................................. 7 Schedule of Findings and Questioned Costs ........................................................................................................................ 8 Summary Schedule of Prior Audit Findings ........................................................................................................................ 10 Corrective Action Plan ........................................................................................................................................................ 11 1 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Honorable Mayor and City Council
City of Mendota, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Mendota, California (the City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated May 24, 2024.

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

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. We identified certain deficiencies in internal control, described in the accompanying schedule of findings and questioned costs as item 2023- 001 that we consider to be a material weakness.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 2 City’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the City’s response to the findings identified in our audit and described in the accompanying schedule of findings and questioned costs. The City’s response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.

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

Clovis, California
May 24, 2024
3 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON SCHEDULE

OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE To the Honorable Mayor and City Council
City of Mendota, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited City of Mendota, California’s (the City) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the City’s major federal programs for the year ended June 30, 2023. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2023.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City’s federal programs.

Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing 4 Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance.

Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements. We issued our report thereon dated May 24, 2024, which contained unmodified opinions on those financial statements. Our audit was performed for the purpose of forming opinions on the financial statements that collectively comprise the basic financial 5 statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole.

Clovis, California
May 24, 2024
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Schedule of Expenditures of Federal Awards
The accompanying notes are an integral part of this statement. 6 Assistance Pass-Through
Listing Grantor's Federal
Number Number Expenditures
U.S. DEPARTMENT OF JUSTICE
Passed through Office of Traffic Safety:

Minimum Penalties for Repeat Offenders for Driving While Intoxicated - Selected Traffic Enforcement Program (DUI) 20.608 PT23131 $ 10,057 Passed through Community Oriented Policing Services:

Public Safety Partnership and Community Policing Grants - COPS Hiring Program 16.710 2020UMWX00086 41,667
Total U.S. Department of Justice 51,724
U.S. DEPARTMENT OF TRANSPORTATION
Passed through California Department of Transportation:

Highway Planning and Construction:

Highway Planning and Construction - Mendota Junior High School - Safe Routes to School 20.205 ATPL-5285(021) 64,911
Highway Planning and Construction - Surface Transportation Block Grant STPL-5285(020) Mendota: SR 33 RRXG, 9th Street RRXG, Naples and Belmont RRXG, and SR 180/N Benito 20.205 STPL-5285(020) 9,346 Highway Planning and Construction - Congestion Mitigation and Air Quality Improvement Program and Surface Transportation : 20.205 CML-5285(024) 150,522 Block Grant Program Derrick & Oller Roundabout
Subtotal Highway Planning and Construction 224,779
Total U.S. Department of Transportation 224,779
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD)
Passed through County of Fresno Department of Public Works and Planning - Community Development:

CDBG - Entitlement Grants Cluster:

Community Development Block Grants/Entitlement Grants - County of Fresno CDBG 14.218 20471 657,612
Subtotal CDBG - Entitlement Grants Cluster 657,612
Total U.S. Department of Housing and Urban Development (HUD) 657,612 U.S. DEPARTMENT OF TREASURY
Passed through Department of Finance:

COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Coronavirus Aid, Relief, and Economic Sec. Act ARPA 21.027 22-539 71,646 Total U.S. Department of Treasury 71,646
U.S. DEPARTMENT OF HOMELAND SECURITY
Passed through California Office of Emergency Services
Homeland Security Grant Program 97.067 20-408 4,877
Disaster Grants - Public Assistance 97.036 DR-4699 36,872 Total U.S. Department of Homeland Security 41,749
TOTAL EXPENDITURES OF FEDERAL AWARDS $ 1,047,510
Federal Grantor/Pass-Through Grantor/Program Title
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Notes to the Schedule of Expenditures of Federal Awards 7 NOTE 1 – GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the City of Mendota, California (the City). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

NOTE 2 – BASIS OF ACCOUNTING
The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the City’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 of the City’s basic financial statements.

NOTE 3 – RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Federal award expenditures agree or can be reconciled with the amounts reported in the City’s basic financial statements.

NOTE 4 – INDIRECT COST RATE
The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

NOTE 5 – PASS-THROUGH ENTITIES’ IDENTIFYING NUMBER
When federal awards are received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the pass-through entity. When the City determined that no identifying number was assigned for a program or the City was unable to obtain an identifying number from a pass-through entity, the City indicated “--” as the pass-through identifying number.

CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Schedule of Findings and Questioned Costs
8 SECTION I – SUMMARY OF AUDITOR’S RESULTS

FINANCIAL STATEMENTS
Type of auditor's report issued:

Internal control over financial reporting:

Material weaknesses identified? X Yes No
Significant deficiencies identified -
not considered to be material weaknesses? Yes X None reported Noncompliance material to financial statements Yes X No noted?

FEDERAL AWARDS
Internal control over major programs:

Material weaknesses identified? Yes X No
Significant deficiencies identified -
not considered to be material weaknesses? Yes X None reported Type of auditor's report issued on compliance for
major programs:

Any audit findings disclosed that are required
to be reported in accordance with
2 CFR 200.516(a)? Yes X No

IDENTIFICATION OF MAJOR PROGRAMS
Federal Assistance Listing Number

14.218 Community Development Block Grants/Entitlement
Grants - County of Fresno CDBG
Dollar threshold used to distinguish
between Type A and Type B programs:

Auditee qualified as low-risk auditee? Yes X No
$750,000
Unmodified
Unmodified
Name of Federal Program or Cluster
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Schedule of Findings and Questioned Costs
(Continued)
9 SECTION II – FINANCIAL STATEMENT FINDINGS
Finding 2023-001 – Financial Close and Reporting (Material Weakness) Condition: The City did not properly record or adjust multiple accounts during the year-end closing process. We identified these errors during our audit and proposed the necessary accounting entries to correct the balances of those accounts.

Criteria: As described in the California State Controller’s “2015 Internal Control Guidelines”, an effective internal control system and timely financial reporting of all financial activity provides reasonable assurance for the safeguarding of assets, the reliability of financial information, and compliance with laws and regulations. This includes the design and implementation of control systems that ensure accurate financial reporting in accordance with applicable standards and regulations.

Cause: An incomplete closing of the books and insufficient review of supporting schedules to the related trial balance contributed to the various adjustments and other issues identified in the effect section below.

Effect: As a result of this condition, the following areas were initially materially misstated:

1. Intergovernmental revenue and receivables

2. Lease receivables and related deferred inflows from leases

3. Capital assets

4. Costs of issuance related to issuing new long-term debt Recommendation: We recommend that the City review its current design of controls (processes and procedures) to determine what changes are required to reduce the likelihood of future misstatements in the year-end financial close.

Additional considerations in the design should include the explicit review and approval of year-end schedules and other financial close and reporting processes to reduce the likelihood of misstatement due to unintentional error.

Management’s Response: See Corrective Action Plan.

SECTION III – FEDERAL AWARD FINDINGS
None reported.

CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Summary Schedule of Prior Audit Findings
10 FINANCIAL STATEMENT FINDINGS
Finding 2022-001 – Grant Receivables (Material Weakness) Condition: The City did not accrue grant receivables in accordance with generally accepted accounting principles.

Criteria: Generally accepted accounting principles require that grant receivables be recorded in accordance with the accrual basis of accounting.

Cause: The City was unaware of the requirement and miscommunicated with the outside consultant.

Effect: Material misstatement of the financial statements across multiple opinion units.

Recommendation: The City should use its grant reconciliation to identify and accrue all grant receivables and should use the outside consultant to review the accruals.

Status: Not implemented.

FEDERAL AWARD FINDINGS
None reported.

CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Corrective Action Plan
11 City Of Mendota | California
Financial Statements
For the Year Ended June 30, 2023
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Financial Statements

TABLE OF CONTENTS
PAGE
Independent Auditor’s Report ............................................................................................................................................ 1 Management’s Discussion and Analysis ............................................................................................................................. 5 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position .......................................................................................................................................... 21 Statement of Activities ............................................................................................................................................... 22 Fund Financial Statements:

Governmental Funds:

Balance Sheet ....................................................................................................................................................... 24 Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position ................................................................................................... 25 Statement of Revenues, Expenditures, and Changes in
Fund Balances .................................................................................................................................................... 26 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities ............................................ 27 Proprietary Funds:

Statement of Net Position .................................................................................................................................... 28 Statement of Revenues, Expenses and Changes in Fund Net Position ................................................................ 30 Statement of Cash Flows ...................................................................................................................................... 31 Notes to the Basic Financial Statements ............................................................................................................................ 34 Required Supplementary Information:

Pension Plan:

Public Agency Cost-Sharing Multiple-Employer Plan:

Proportionate Share of Net Pension Liability (Asset) ........................................................................................... 61 Schedule of Contributions .................................................................................................................................... 62 CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Financial Statements
TABLE OF CONTENTS (Continued)
PAGE
Required Supplementary Information (Continued):

Budgetary Comparison Schedules:

General Fund ............................................................................................................................................................... 63 Gas Tax – Special Revenue Fund ................................................................................................................................. 64 Notes to the Budgetary Comparison Schedules .......................................................................................................... 65 Supplementary Information:

Combining and Individual Fund Financial Statements:

Nonmajor Governmental Funds:

Combining Balance Sheet .................................................................................................................................... 68 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ............................................ 69 Special Revenue Funds:

Combining Balance Sheet ............................................................................................................................. 70 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ...................................... 72 Capital Projects Funds:

Combining Balance Sheet ............................................................................................................................. 74 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ...................................... 75 1 INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and City Council
City of Mendota, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Mendota, California (the City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2023, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

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

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

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, proportionate share of net pension liability (asset), schedule of contributions and the budgetary comparison information as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 3 Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying combining and individual nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 24, 2024, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.

Clovis, California
May 24, 2024
4 MANAGEMENT’S DISCUSSION AND ANALYSIS
CITY OF MENDOTA | JUNE 30, 2023
Management’s Discussion and Analysis
5 The management of the City of Mendota, California (the City) offers readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2023. We encourage readers to read the information presented here in conjunction with additional information that we have furnished in the City’s financial statements, which follow this narrative.

FINANCIAL HIGHLIGHTS
The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources at close of the most recent fiscal year by $57,689,508 (net position). Of this amount, $13,198,470 (unrestricted net position) may be used to meet the City’s ongoing obligation to its citizens and creditors.

The City’s total net position increased by $4,587,381 from the prior fiscal year. Governmental activities increased the City’s total net position by $4,190,529 while business-type activities increased the net position by $396,852. The increase in net position is due to several factors. With regard to the business-type activities of the City, although utility service revenue, representing utility service for water, sewer and waste disposal, reported an increase in service revenue of approximately six percent, or $240,093, over the prior fiscal year, operating expenses for the current year exceeded the growth in service revenue. Higher operating costs were incurred by both the water and sewer funds to mitigate spring flooding which overwhelmed the City’s storm drainage systems. In addition, charges by the City’s contracted sanitation disposal company, Mid-Valley Disposal, increased by $205,908 over the prior year due to the costs of implementing a new waste disposal initiative mandated by the State of California under SB 1383. An additional, one-time charge of $159,828 was incurred by the City’s Joint Powers Authority Enterprise Fund related to issuance of the 2022 Lease Revenue Bond Series in November of 2022 and there was an overall increase of $249,785 in depreciation expense for the business-type funds over the prior year. This decrease in operating income was offset by $973,959 in nonoperating capital grants received by the enterprise funds during the fiscal year, resulting in an overall increase in net position for the fiscal year.

With regard to the governmental-type activities, the City’s increase in net position declined from $6,077,673 for the fiscal year ended June 30, 2022 to $4,190,529 for the fiscal year ended June 30, 2023, representing a $1,887,144 retraction in growth. This reduction in profitability as compared to the prior year is due primarily to a significant decline in operating and capital grant income, which decreased by $1,906,603 from the prior year and is primarily attributable to the absence of a one-time $2,753,676 coronavirus relief operating grant that was received in the prior fiscal year. Offsetting the decline in operating and grant income, revenue from City service charges increased by approximately $300,000 over the prior year due to an increase in public benefit fees collected from entities engaged in the cannabis industry that operate within the City’s jurisdiction. In addition, property tax revenue increased by $253,896, or 15%, over the prior year as property tax receipts once allocated by the State to the City’s former Redevelopment Agency are now returning to the City’s general fund due to the final dissolution of the former agency. Overall operating expenses of the City decreased by 1%, or $25,104, from the prior fiscal year. This decrease in expenditures was due primarily to the absence of a one-time, city-wide special wage bonus of $440,472 paid with coronavirus relief funds in the prior fiscal year. The savings from the absence of the bonus was offset by higher wage and employee benefits, particularly in public safety, which saw an increase of approximately $160,000 over the prior year. In addition, the City’s park and recreation department reported an approximately $158,000 increase in costs over the prior year due primarily to higher maintenance costs as City park venues expand in acreage and post-pandemic usage continues to increase.

At June 30, 2023, the City’s governmental funds reported combined ending fund balances of $14,989,179, an increase of $1,427,488 in comparison with the prior year. As discussed in the previous paragraph, the overall increase can be attributed to an increase in public benefit fees received by the City from entities engaged in the cannabis industry within its jurisdiction. In addition, the City received a state grant of $1,500,000 to apply to the construction of a new police and council chambers facility. To date, the City has received a total of $4,450,000 to state grants for the project which is currently under construction. These revenue increases were partially offset by higher salaries and benefits across all City departments, along with higher costs for park maintenance and capital outlay for the expansion of the Rojos-Pierce Park, along with the capital expenditure outlay for the above referenced police and council chambers facility.

CITY OF MENDOTA | JUNE 30, 2023
Management’s Discussion and Analysis
6 At the end of the current fiscal year, unassigned fund balance for the General Fund was $6,598,430. This represents a $885,619 increase from the unassigned fund balance of $5,712,811 reported at June 30, 2022. As described above, cannabis related public benefit fees, along with higher property tax revenue, coupled with lower general government expenditures were the primary attributes in increasing the City’s unassigned fund balance.

The City’s total long-term debt of $8,573,156 decreased by $22,163 compared to last year. On December 1, 2022, the City received a $175,000 initial draw on the 2022 lease revenue bonds issued by the Mendota Joint Powers Authority. The issue will total $3,500,000, when fully funded, and be used to supplement construction costs of the City’s new police and council chambers building, currently under construction. Total debt reductions of $197,163 during the fiscal year represents scheduled repayment of the City’s existing debt as required under its various loan agreements, along with changes in the City’s pension and compensated absences liabilities.

OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis are intended to serve as an introduction of the City’s basic financial statements. The City’s basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the basic financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all of the City’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.

The statement of activities presents information showing how the City’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (i.e. uncollected taxes and earned but unused vacation leave).

Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City included general government, public safety, municipal airport, highways and streets, public works, building and planning, parks, redevelopment and housing, and economic development and assistance. The business-type activities of the City include water, sewer, sanitation and a public finance authority.

The Mendota Community Corporation, although legally separate, functions for all practical purposes as a department of the City and, therefore, has been included as an integral part of the primary government.

The government-wide financial statements can be found on pages 21 through 22 of this report.

Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into two categories: governmental funds and proprietary funds.

CITY OF MENDOTA | JUNE 30, 2023
Management’s Discussion and Analysis
7 Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund finance statements focus on near-term inflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a City’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the City’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City maintains 36 individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, Gas Tax Special Revenue Fund, CDBG Program Special Revenue Fund, HOME Investment Partnership Program Special Revenue Fund and the Police Building Capital Projects Fund. All of these are considered to be major funds. Data from the remaining governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in this report.

The basic governmental fund financial statements can be found on pages 24 through 27 of this report.

Proprietary funds. The City maintains one type of proprietary fund. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statement. The City uses enterprise funds to account for its water, sewer, sanitation and its public finance authority.

Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail.

The proprietary fund financial statements provide separate information for the water, sewer, sanitation and the Mendota Joint Powers Authority operations, as all of these are considered to be major funds of the City.

The basic proprietary fund financial statements can be found on pages 28 through 32 of this report.

Notes to the basic financial statements. The notes provide additional information that is essential to fully understand of the data provided in the government-wide and fund financial statements. The notes to the basic financial statements can be found on pages 34 through 59 of this report.

Other information. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City’s General Fund and major Special Revenue Funds budgetary comparison schedule to demonstrate compliance with the City’s adopted budget. The City adopts an annual appropriated budget for its general fund.

Required supplementary information can be found on pages 61 through 65 of this report.

The combining fund statements referred to earlier in connection with nonmajor governmental funds are presented immediately following the required supplementary information. Combining fund statements can be found on pages 68 through 75.

CITY OF MENDOTA | JUNE 30, 2023
Management’s Discussion and Analysis
8 GOVERNMENT-WIDE FINANCIAL ANALYSIS
As previously noted, net position may serve over time as a useful indicator of a government’s financial position. In the case of the City, assets exceeded liabilities by $57,689,508 at June 30, 2023.

Condensed Statement of Net Position
June 30, 2023 and 2022
2023 2022 2023 2022 (Restated) 2023 2022
Current and other assets $ 18,185,477 $ 15,889,557 $ 5,818,288 $ 6,230,797 $ 24,003,765 $ 22,120,354 Capital assets, net 14,174,682 17,065,787 27,359,710 26,892,464 44,425,497 41,067,146 Total assets 35,251,264 30,064,239 33,177,998 33,123,261 68,429,262 63,187,500 Deferred outflows of resources 158,051 167,956 128,182 140,644 296,138 298,695 Long-term liabilities 308,372 341,190 8,231,966 8,286,947 8,573,156 8,595,319 Other liabilities 434,867 1,267,545 1,050,092 1,346,928 2,317,637 1,781,795 Total liabilities 1,608,735 743,239 9,282,058 9,633,875 10,890,793 10,377,114 Deferred inflows of resources 3,719 144,624 475 3,235 145,099 6,954 Net position:

Net investment in capital assets 16,897,588 13,975,373 18,889,841 19,245,908 35,787,429 33,221,281 Restricted 8,585,838 9,813,330 117,771 789,804 8,703,609 10,603,134 Unrestricted 5,686,629 8,182,435 5,016,035 3,591,083 13,198,470 9,277,712 Total net position $ 29,475,332 33,665,861 $ 24,023,647 $ 23,626,795 $ 57,689,508 $ 53,102,127 $ Governmental Activities Business-Type Activities Total
The largest portion of the City’s net position, $35,787,429 (62 percent) represents investment in capital assets, less any related debt used to acquire those assets that are still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

An additional portion of the City’s net position of $13,198,470 (23 percent) represents unrestricted net position, which may be used to meet the City’s ongoing obligations to its citizens and creditors. The remaining balance of $8,703,609 (15 percent) represents resources that are subject to external restrictions on their use.

Governmental activities increased the City’s net position by $4,190,529, accounting for one hundred percent of the total increase in the net position of the City of Mendota as compared to the prior fiscal year.

CITY OF MENDOTA | JUNE 30, 2023
Management’s Discussion and Analysis
9 Condensed Statement of Activities
For the Years Ended June 30, 2023 and 2022
2023 2022 2023 2022 (Restated) 2023 2022
Revenues:

Program revenues:

Charges for services $ 2,097,011 $ 1,797,507 $ 5,267,444 $ 4,998,852 $ 7,364,455 $ 6,796,359 Operating grants and contributions 1,830,184 3,736,787 42,979 88,907 1,873,163 3,825,694 Capital grants and contributions 2,546,833 2,541,783 1,008,502 2,964,295 3,555,335 5,506,078 General revenues:

Property taxes 1,994,001 1,740,105 - - 1,994,001 1,740,105 Sales tax 1,000,935 1,032,032 - - 1,000,935 1,032,032
Franchise taxes 147,645 140,417 - - 147,645 140,417
Other taxes 564,688 1,025,870 - - 564,688 1,025,870
Earnings on investments 140,854 115,199 9,169 5,403 150,023 120,602 Miscellaneous 53,186 65,819 47,205 53,736 100,391 119,555 Gain on sale of assets 41,858 - - - - 41,858
Total revenues 10,375,337 12,237,377 6,375,299 8,111,193 16,750,636 20,348,570 Expenses:

General government 577,845 917,525 - - 577,845 917,525
Public safety 2,949,276 2,786,952 - - 2,949,276 2,786,952 Municipal airport 51,540 52,681 - - 51,540 52,681
Highways and streets 795,911 703,297 - - 795,911 703,297 Public works 920,480 888,433 - - 920,480 888,433
Building and planning 90,669 173,502 - - 90,669 173,502 Parks and recreation 794,781 636,340 - - 794,781 636,340 Redevelopment and housing - - - - - -
Interest and fiscal charges 4,306 974 - - 4,306 974
Water - - 2,657,989 2,175,136 2,657,989 2,175,136
Sewer - - 1,908,903 2,010,985 1,908,903 2,010,985
Sanitation - - 1,247,038 820,890 1,247,038 820,890
Madera Joint Power Financing Authority - - 164,517 - 164,517 - Total expenses 6,184,808 6,159,704 5,978,447 5,007,011 12,163,255 11,166,715 Increase in net position before transfers 4,190,529 6,077,673 396,852 3,104,182 4,587,381 9,181,855 Increase (decrease) in net position 4,190,529 6,077,673 396,852 3,104,182 4,587,381 9,181,855 Net position - beginning 23,397,659 29,475,332 23,904,457 20,522,613 53,379,789 43,920,272 Net position - ending $ 29,475,332 33,665,861 $ 24,023,647 $ 23,626,795 $ 57,689,508 $ 53,102,127 $ Governmental Activities Business-Type Activities Total
Key elements of the increase/decrease in revenue for governmental activities are as follows:
 Charges for services increased by $299,504 to $2,097,011 from the prior year. Through the assessment of public benefit fees, the City continues to benefit from the growing operations of three private sector cannabis companies operating within City limits. Public benefit service revenue received from these farming entities increased by approximately $365,000 over the prior fiscal year. This increase in public benefit fees was partially offset by lower service charges for building permits due to reduced planning and development activity as compared to the prior year.  Operating grants and contributions decreased by $1,906,603 to $1,830,184 from the previous year. During the prior fiscal year, the City received grant income of $2,753,676, representing Coronavirus Fiscal Recovery Funds, passed through the State of California, with no similar pandemic relief funds received during the current fiscal year.  Capital grants and contributions increased $5,050 to $2,546,833 during the fiscal year. Higher overall governmental grants for public safety and road improvements, was partially offset by a $500,000 reduction in capital grants received by the City from the State of California for the construction of a new police and city chambers building. Grants received for the building project in the prior fiscal year totaled $2,000,000, while the current year grant procurement from the State was limited to $1,500,000.

CITY OF MENDOTA | JUNE 30, 2023
Management’s Discussion and Analysis
10  Property taxes increased by $253,896 or 15% during the fiscal year. The increase can be attributed primarily to a larger allocation of property tax revenues generated within City limits that previously were allocated to the City’s Redevelopment Agency. As the former Mendota Redevelopment Agency is in its final stage of dissolution, its property tax base revenue has now reverted back to the City’s general fund. By contrast, sales tax revenue was essentially flat as compared to the prior fiscal year as economic uncertainties weighed on retail sales within the City during the second half of the fiscal year ending June 30, 2023.
 Franchise taxes increased by $7,228 or 6% to $147,645 during the fiscal year. The current year increase is due entirely to higher determined utility franchise fees calculated and received from Pacific Gas & Electric and Comcast Corporation during the current fiscal year.
 Other taxes decreased by $461,182 to $564,688 from the prior fiscal year primarily due to a reclassification of transportation development act (“TDA”) funds allocated by the Fresno Council of Governments. The prior year included the activity within other taxes and the current year included the activity within intergovernmental revenue. The decrease in TDA funds was partially offset by higher Measure C tax revenue, a Fresno County local sales tax dedicated to highway maintenance and improvement, by approximately $14,000 over the prior fiscal year.  Miscellaneous income decreased by $12,633 to $53,186 over the prior fiscal year. The decrease is due primarily to lower public donations received by the Mendota Community Corporation Special Revenue Fund, along with the absence of other one-time receipts of income collected during the prior fiscal year.

Expenses and Program Revenue – Governmental Activities
$-
$500,00 0
$1,000, 000
$1,500, 000
$2,000, 000
$2,500, 000
$3,000, 000
$3,500, 000
Expenses
Program Revenues
CITY OF MENDOTA | JUNE 30, 2023
Management’s Discussion and Analysis
11 Revenues by Source – Governmental Activities
Charges f or serv ices
20%
Operating grants and
contributions
18%
Capital grants and
contributions
25%
Property taxes
19%
Sales tax
10%
Franchise taxes
1%
Other taxes
5%
Motor v ehicle in-lieu
0%
Special assessments
0%
Earnings on inv estments
1% Miscellaneous
1%
Gain on sale of assets
0%
Charges for services
Operating grants and contributions
Capital grants and contributions
Property taxes
Sales tax
Franchise taxes
Other taxes
Motor vehicle in-lieu
Special assessments
Earnings on investments
Miscellaneous
Gain on sale of assets
Key elements of the increase/decrease in expenses for governmental activities are as follows:
 General government expenditures decreased by $339,680 to $577,845 in 2023. The decrease is due primarily to a one-time, City-wide bonus, totaling $440,472, paid to employees utilizing funds provided by the Coronavirus Fiscal Recovery grant received in the prior fiscal year. No similar bonuses were paid in the current fiscal year. This decrease in wage bonus payments was partially offset by higher administrative and finance staff salaries, along with corresponding increases in employee benefits for health and retirement.  Public safety expenses increased by $162,324 or approximately 6% from the prior year. The increase can be attributed almost exclusively to the City police department through salary raises, increased overtime pay, higher benefits for health care insurance and retirement benefits for department staff. In addition, the City experienced an increase of approximately $20,000 in the annual fee charged by the Fresno County for fire protection services over the prior fiscal year.
 Highways and streets expenditures increased by $92,614 or 14% to $795,911. The increase is due primarily to higher wages and benefits for street personnel, and was partially offset by lower utility bills for street and signal lighting and vehicle maintenance charges as compared to the prior fiscal year.  Public works expenses increased by $32,047 to $920,480. The increase is due almost exclusively to a higher depreciation provision assessed on capital assets for the current fiscal year as compared to the prior year.  Building and planning expenses decreased by $82,833 or 48% to $90,669. During the fiscal year, there were no new cannabis related farming and retail ventures presented to the City for planning consideration. In addition, there was a noticeable decline in new commercial and residential developments. Consequently, expenditures for outsourced engineering and legal services for planning and zoning were significantly less when compared to the prior fiscal year.

CITY OF MENDOTA | JUNE 30, 2023
Management’s Discussion and Analysis
12  Parks and recreation expenses increased by $158,441 to $794,781. Costs related to operating and maintaining the City’s park venues and senior center has increased significantly over the past two fiscal years as COVID pandemic restrictions on public gatherings have been lifted. In addition to addressing deferred maintenance projects during the fiscal year, the City also completed an expansion of the Rojos-Pierce Park, which has increased the cost of maintenance, operational supplies and utilities, along with the cost of labor and related benefits, as compared to the prior fiscal year.

Business-type activities. Business-type activities increased the City’s net position by $396,852 over the prior fiscal year.

Key elements of this increase are as follows:
 Charges for services for the business-type activities increased by $268,592 or 6% over the previous year. The water enterprise fund saw a decrease of approximately $169,000 in service revenue, which the City attributes to accurate monthly readings from newly installed electronic water meters reflecting actual water usage revenue. The sewer enterprise fund reported an increase in revenue of $73,398 over the prior year, due primarily to an increase in residential connections during the current fiscal year. The sanitation enterprise fund reported an increase in revenue of $361,778 or 41% over the previous fiscal year. A large rate increase was enacted by the City to mitigate a substantial increase in service charges by the City’s outside refuse contractor, Mid-Valley Disposal, Inc., to implement new California green waste initiatives under SB 1383.
 Operating grants and contributions for the business-type activities decreased by $45,928 to $42,979. During the prior fiscal year, the City received $72,267 in state grants to reimburse the water and sewer enterprise funds for delinquent customer account balances attributed to the pandemic. In addition, the sanitation fund received a CalRecycling grant of $21,968 to implement SB 1383, a green waste initiative. There were no similar grants received during the current fiscal year, resulting in a substantial decrease in operating grant revenue.  Capital grants decreased by $1,955,793, or 66%, to $1,008,502 for the current fiscal year. The City completed replacement of a bridge accessing the City’s water wells and begin engineering of a new pipeline extension utilizing $34,543 of a federal deposit the City received during the fiscal year ended June 30, 2022. The remaining unused federal deposit of $521,586 at June 30, 2023 will be used to complete the water pipeline extension in the next fiscal year. In addition, the City received a capital grant to complete the installation of modern water meters, totaling $204,486. Recognized grant revenue for the above two projects in the prior fiscal year totaled $2,964,295.  Expenses of the Water Enterprise Fund increased by $487,480 to $2,657,989 during the year. The increase is due primarily to higher facility maintenance and contract service costs incurred during the current fiscal year, primarily being sand and gravel deliveries to mitigate flooding caused by winter storms. In addition, depreciation expense increased by $199,250, which is primarily due to the bridge replacement placed in service during the fiscal year.  Excluding the effects of a $277,662 prior period adjustment related to bond issuance costs recorded for the fiscal year ended June 30, 2022, expenses of the Sewer Enterprise Fund increased by $175,580 or 11%. The increase is due primarily to a $131,875 increase in facility maintenance costs, including a $67,030 periodic charge for sludge build-up removal and a $67,973 charge for sand and gravel deliveries to mitigate winter storm flooding. In addition, depreciation expense increased by $50,535 over the prior year as several large infrastructure projects placed in service towards the end of the prior fiscal year reported a full year depreciation provision. These increases were offset by lower interest related debt service charges due to the refinancing of revenue bonds in the prior fiscal year.  Expenses of the Sanitation Enterprise Fund increased $426,148 or 52% over the prior year due entirely to an increase in fees charged by the City’s contracted refuse service provider to implement state mandated green waste disposal requirements during the current fiscal year.

CITY OF MENDOTA | JUNE 30, 2023
Management’s Discussion and Analysis
13 Expenses and Program Revenue – Business-Type Activities $-
$500,00 0
$1,000, 000
$1,500, 000
$2,000, 000
$2,500, 000
$3,000, 000
$3,500, 000
Water Sewer Refuse Joint Powers
Financing Authority
Expenses
Program Revenues
Revenue by Source – Business-Type Activities
Charges for services
82%
Capital
grants/contributions
16%
Operating grants and
contributions
1% Earnings on
investments
0%
Miscellaneous
1%
Charges for services
Capital grants/contributions
Operating grants and contributions
Earnings on investments
Miscellaneous
CITY OF MENDOTA | JUNE 30, 2023
Management’s Discussion and Analysis
14 FINANCIAL ANALYSIS OF CITY’S FUNDS
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental funds. The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s financing requirements.

In particular, the unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.

At the end of the current fiscal year, the City’s governmental funds reported combined ending fund balances of $14,989,179 an increase of $1,427,488 in comparison with the prior year. Of this total amount, $8,553,266 is either nonspendable, restricted, committed or assigned to various projects and activities of the City, leaving an overall unassigned fund balance of $6,435,913 at June 30, 2023. This represents an increase of $921,324 over the prior year unassigned fund balance of $5,514,589 at June 30, 2022.

The General Fund is the chief operating fund of the City. As a measure of the General Fund’s liquidity, it may be useful to compare the unassigned fund balance to total fund expenditures. Current year expenditures for the General Fund total $4,968,639 at June 30, 2023; the unassigned General Fund balance is currently showing a balance of $6,598,430 at June 30, 2023.

The fund balance of the City’s General Fund increased by $900,876 during the current fiscal year. The following table provides an explanation of revenues by source that changed significantly over the prior year.

Revenue by Source

GENERAL FUND
Increase/
(Decrease)
Percent of Percent of Percent of
Amount Total Amount Total Amount Total
Taxes $ 2,668,374 45.26% 2,443,278 $ 33.23% 225,096 $ -15.45% Licenses and permits 202,505 3.43% 205,833 2.80% (3,328) 0.23% Intergovernmental 983,048 16.67% 2,931,488 39.87% (1,948,440) 133.74% Charges for services 1,748,899 29.66% 1,391,172 18.92% 357,727 -24.55% Fines 114,027 1.93% 164,307 2.23% (50,280) 3.45%
Use of money and property 119,054 2.02% 106,177 1.44% 12,877 -0.88% Proceeds from sale of capital assets 0.00% 41,858 - 0.57% (41,858) 2.87% Miscellaneous 59,673 1.01% 68,319 0.93% (8,646) 0.59%
Total $ 5,895,580 100% 7,352,432 $ 100% (1,456,852) $ 100% FY2023 FY2022
 Taxes increased by $225,096 or 10% as compared to the prior fiscal year. Property tax revenue increased by approximately $234,000 from the prior year due almost exclusively to the reallocation of tax revenue previously earmarked to the City’s former redevelopment agency in 2023. This increase was offset by a decrease in sales tax revenue attributable to weather related events in the spring and general economic uncertainty in the local economy.  Licenses and permits decreased by $3,328 or 2% compared to the prior fiscal year. Building permit revenue decreased by $21,448. A backlog of new permits issued in the prior fiscal year due to delays caused by the COVID pandemic was not present during the current fiscal year, resulting in lower fee revenue. The decrease in permit revenue was partially offset by an $18,632 increase in business license revenue as the City implemented a fee increase and worked to improve local business registration compliance.

CITY OF MENDOTA | JUNE 30, 2023
Management’s Discussion and Analysis
15  Intergovernmental revenue decreased by $1,948,440 to $983,048. The decrease is due almost exclusively to a onetime Coronavirus Fiscal Recovery grant awarded to the City in the prior fiscal year. This decrease was partially offset by a $341,854 capital grant awarded to the City for expansion of the Rojos-Pierce Park completed during the current fiscal year.
 Charges for services increased by $357,727 or 26%. The increase is due almost entirely to higher public benefit fees charged to the City’s three cannabis operators, Odyssey Insights, Boca Del Rio and Leftbank Holdings. Public benefit fees collected by the City increased by approximately $365,000 over the prior fiscal year.  Revenue from fines decreased $50,280 to $114,027. After several years of increasing revenue, traffic and vehicle fine revenue decreased by $35,272 in the current fiscal year. The City attributes the overall decrease in traffic violations to the effectiveness of increased enforcement over the past several years, coupled with a public education campaign to reduce violations. The City also reported lower revenue from vehicle repossessions and DUI fines as compared to the prior fiscal year, as well.
 Use of money and property increased by $12,877 to $119,054. The increase is attributable to higher rates of return on the City’s invested pooled cash funds with the California Local Agency Investment Account. Interest rates earned on the fund has increased from .75% at June 30, 2022 to 3.36% at June 30, 2023.  There were no capital asset disposals by the City during the fiscal year ended June 30, 2023.  The $8,646 decrease in miscellaneous revenue over the prior fiscal year can be attributable to one-time receipts of income in the prior fiscal year not present in the current fiscal year.

The following table provides an explanation of expenditures by function that changed significantly over the prior year:

Expenditures by Function

GENERAL FUND
Increase/
(Decrease)
Percent of Percent of Percent of
Amount Total Amount Total Amount Total
General government $ 475,066 9.56% 850,308 $ 20.28% (375,242) $ -48.34% Public safety 2,242,549 45.13% 2,311,049 55.12% (68,500) -8.83% Public works 64,769 1.30% 71,944 1.72% (7,175) -0.92%
Building and planning 90,496 1.82% 173,758 4.14% (83,262) -10.73% Parks and recreation 548,253 11.03% 410,521 9.79% 137,732 17.74% Capital outlay 1,515,531 30.50% 333,190 7.95% 1,182,341 152.33% Debt Service 31,975 0.64% 41,678 0.99% (9,703) -1.25%
Total $ 4,968,639 100% 4,192,448 $ 100% 776,191 $ 100%
FY2023 FY2022
 General government expenditures decreased by $375,242 to $475,066. In the prior fiscal year, the City utilized a Coronavirus relief grant to pay a one-time, city-wide, bonus to employees, totaling $440,472. There was no comparable bonus’ paid in the current fiscal year, resulting in the significant decrease in general government expenditures. Higher finance and administrative departmental salaries, along with in an increase in travel expense and departmental supplies have partially offset the savings from the prior year paid bonus.

CITY OF MENDOTA | JUNE 30, 2023
Management’s Discussion and Analysis
16  Public safety expenditures decreased by $68,500 from the previous fiscal year. The decrease is due primarily to a $137,306 decrease in legal service expenditures for both the police and code enforcement departments as compared to the prior fiscal year. In addition, the allocation of a portion of police labor and related benefits from the City’s General Fund to special revenue funds dedicated to public safety during the current fiscal year provided approximately $30,000 in additional savings. The reduction in legal and labor costs savings was offset by higher police vehicle maintenance and fuel costs, departmental supplies and contract services. In addition, as previously mentioned, expenditures for contract fire protection services provided by Fresno County increased by approximately $20,000 over the prior fiscal year.
 Building and planning expenditures decreased by $83,262 or 11% from the previous year due to a decrease in outsourced engineering and planning service fees incurred by the City. Unlike the prior two fiscal years, the City did not incur expenditures for any new cannabis related farming or retail ventures, resulting in a significant decrease in planning expenditures for the current fiscal year.
 Parks and recreation expenditures increased by $137,732 to $548,253 over the prior fiscal year. As previously discussed, the City’s park venues were negatively impacted by state mandated restrictions on public gatherings and events, resulting in lower costs for maintenance, labor and operational supplies in prior years. As pandemic restrictions have been lifted, the City has increased park spending to address its deferred maintenance backlog, along with increased costs of maintenance as the parks are once again fully utilized by the public. In addition, the City completed an expansion of the Rojos-Pierce Park during the current fiscal year, requiring additional labor and supply resources to maintain as compared to the prior fiscal year.  Capital outlay expenditures for the fiscal year ended June 30, 2023 include $360,134 in shared costs for the continuing construction of the new City police and council chambers building, which is in progress at June 30, 2023. In addition, the General Fund incurred $981,355 in costs to complete the expansion of Rojos-Pierce Park during the fiscal year. Also, the General Fund paid for the purchase of a new police patrol vehicle and the proportional cost of four public works vehicles shared the water and sewer enterprise funds, totaling $96,541. Remaining capital outlays, totaling $77,501, were expended for the purchase of various equipment and land improvements for the public works and parks departments during the course of the fiscal year.

The Home Investment Partnership Program Special Revenue Fund has a total fund deficit of $8,695. The fund had no activity during the current fiscal year due to lack of new funding for low-income community housing assistance. The CDBG Program Special Revenue Fund has a fund balance of $503,837 at June 30, 2023. The fund collected $66,000 in debt service on its low-income housing portfolio during the fiscal year and made no new loans during the fiscal year.

The State Gas Tax Special Revenue Fund has a total fund balance of $1,352,428, all of which is restricted to street maintenance and road improvement projects. The fund was allocated $650,469 in state gas tax revenue, along with road infrastructure grants, during the fiscal year. Of the $716,763 in fund expenditures for the fiscal year, $184,718 was for general maintenance of City streets, while the remaining $532,045 was devoted to capital outlay for various street improvement projects, including a roundabout improvement located at Highway 180 and Highway 33, a railroad crossing project on Highway 33, street reconstruction projects at Stamoules Street, Mendota Jr. High School and 5th and Quince Streets.

The Police Building Capital Projects Fund maintains a fund balance of $3,021,552, all of which is committed to the construction of a new police department and city council chambers facility. On April 26, 2023, the City received a $1,500,000 state grant dedicated to the construction of the facility, which adds to $2,950,000 in state grants received in earlier fiscal years for the same commitment. The City is currently in the construction phase of the facility.

Proprietary funds. The City’s proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail. Factors concerning these funds have already been addressed in the discussion of Government-Wide Financial Analysis of business-type activities.

CITY OF MENDOTA | JUNE 30, 2023
Management’s Discussion and Analysis
17 GENERAL FUND BUDGETARY HIGHLIGHTS
At the end of the fiscal year, actual expenditures were $83,830 lower than the final budgetary appropriations. The primary reason for the positive budget variance relates to lower than expected general government expenditures.

General Government was budgeted for $894,648, while actual expenditures for the fiscal year came in at $475,066. In preparing the budget, the City inadvertently included a one-time, city-wide, bonus paid in the prior fiscal year in the current year budget, causing a large positive variance of $419,582. In addition, the City anticipated a higher volume of both cannabis and commercial/residential building projects to be submitted to the Building and Planning department for review; however, this expected increased in project volume never materialized during the fiscal year, resulting in a positive variance of $123,212. The above two positive variances were offset by negative variances in the Public Safety, Parks and Recreation, and Capital Outlay. Although the City had anticipated allocating more of the police labor expenditures to special revenue funds dedicated to public safety, the actual allocation was significantly less than budgeted amounts, causing a negative variance of $211,166. In addition, budgeted expenditures for the City parks did not take into consideration added costs to address post pandemic increased use, deferred maintenance projects or the expansion of the Rojos-Pierce Park, resulting in a negative variance of $118,244. Finally, capital outlay exceeded budgeted amounts by $116,756 due to the new police and council chambers building which is proceeding ahead of schedule in its construction from originally budgeted amounts for the fiscal year ended June 30, 2023.

During the year, actual revenues were $1,251,139 higher than the final budgetary estimates. The largest positive variance was in the Charges for Services category. The City inadvertently excluded budgeted amounts for public benefit fees from cannabis operations, which totaled $1,376,404, for the fiscal year. This positive variance was offset by a negative variance of $328,965 for Property and Sales Tax revenue as the City had anticipated higher sales tax revenue at the time budget was developed.

CAPITAL ASSETS AND LONG-TERM OBLIGATIONS
Capital Assets. The City’s investment in capital assets of its governmental and business-type activities as of June 30, 2023, amounts to $44,425,497 (net of accumulated depreciation). This investment in capital assets includes land, construction in progress, infrastructure, land improvements, building and improvements, and equipment. The total increase in the City’s investments in capital assets for the current year is approximately nine percent. 2023 2022 2023 2022 2023 2022
Land $ 357,322 $ 357,322 $ 1,325,374 $ 1,325,374 $ 1,682,696 $ 1,682,696 Construction in progress 3,139,802 426,319 654,991 8,790,032 3,794,793 9,216,351 Infrastructure - non depreciable - 61,425 - 61,425 61,425 61,425 Infrastructure - depreciable 14,709,675 14,470,904 24,140,244 14,584,126 38,849,919 29,055,030 Land improvements 6,904,404 5,852,746 10,285,096 10,285,096 17,189,500 16,137,842 Buildings and improvements 1,440,436 1,440,436 4,397,754 4,203,671 5,838,190 5,644,107 Equipment 2,908,599 2,763,783 - 2,908,599 - 2,763,783
Less: accumulated depreciation (11,136,828) (12,394,451) (13,505,174) (12,357,260) (25,899,625) (23,494,088) Total capital assets 17,065,787 $ 14,174,682 $ 27,359,710 $ 26,892,464 $ 44,425,497 $ 41,067,146 $ Governmental Activities Business-type Activities Total
CITY OF MENDOTA | JUNE 30, 2023
Management’s Discussion and Analysis
18 CAPITAL ASSETS AND LONG-TERM OBLIGATIONS (Continued) Capital Assets (Continued)
This year's additions include:

Completion of architectural design and commenced construction of new police facility $ 1,956,606 Completion of the Rojos-Pierce Park expansion project 981,354 Completion of the Mendota Junior High School street project 216,406 963,538
Continuing engineering on backwash pump station & stromwater improvement projects 274,169 Completion of the Mowry Bridge project and engineering of the main water line extension 34,543 Completion of the city-wide auto read water meter project 809,087 Purchase of five vehicles for the police, public works and streets departments 180,784 Initial payment on new generator for the water enterprise fund 84,770 Purchase of various other equipment and improvements during the fiscal year 262,631 Total additions $ 5,763,888
Continuing engineering and construction of several street projects, including the Hwy 33 & 180 roundabout, Stamoules Street, Hwy 33 railroad crossing and Quince Street For further information, see Note 6 of the financial statements on pages 46 through 47 of this report.

Long-term debt. At the end of the current fiscal year, the City of Mendota has total debt outstanding of $8,573,156. Of this amount, $341,190 is the liability of governmental activities and $8,231,966 is the liability of business-type activities.

City of Mendota’s Outstanding Debt
06/30/2023 06/30/2022 06/30/2023
06/30/2022
(Restated) 06/30/2023 06/30/2022
Revenue bonds payable - $ - $ 4,221,457 $ 4,103,998 $ 4,221,457 $ 4,103,998 $ Loans payable 168,199 199,309 293,000 351,534 461,199 550,843 Finance leases - - 3,608,826 3,746,348 3,608,826 3,746,348 Compensated absences 125,050 109,063 73,409 85,067 198,459 194,130 Net pension liability - 47,941 35,274 - 83,215 -
Total long-term debt $ 308,372 341,190 $ 8,231,966 $ 8,286,947 $ 8,573,156 $ 8,595,319 $ Governmental Activities Business-type Activities Total
Additional information on the City’s long-term debt can be found in Note 7 of the financial statements on pages 48 through 51 of this report.

ECONOMIC FACTORS AND NEXT FIVE YEARS’ BUDGETS AND RATES In preparing the budget for the next fiscal year, the following factors were taken into consideration:
 No employee salary adjustments for the current year.
 Health care adjustments of less than 2.50 percent.
 Increases in intergovernmental revenue to be received on various programs from the State of California. Property tax revenue and sales tax increase due to additions of new retailers in the City.

REQUESTS FOR INFORMATION
This report is designed to provide an overview of the City’s finances for those with an interest in this area. Any questions concerning the information found in this report or requests for additional information should be directed to the Director of Finance, City of Mendota, 643 Quince Street, Mendota, CA 93640. 19 BASIC FINANCIAL STATEMENTS
20 GOVERNMENT-WIDE FINANCIAL STATEMENTS
CITY OF MENDOTA | JUNE 30, 2023
Statement of Net Position
The notes to the basic financial statements are an integral part of this statement. 21 Governmental
Activities
Business-Type
Activities Total
ASSETS
Cash and investments $ 14,050,544 $ 4,328,290 $ 18,378,834 Receivables, net 4,114,822 1,364,814 5,479,636
Prepaid items 22,253 5,271 27,524
Internal balances (2,142) 2,142 -
Restricted assets:

Cash and investments - 117,771 117,771
Capital assets:

Nondepreciable 3,497,124 2,041,790 5,538,914
Depreciable, net 25,317,920 13,568,663 38,886,583
Total assets 35,251,264 33,177,998 68,429,262

DEFERRED OUTFLOWS OF RESOURCES
Pension deferrals 128,182 167,956 296,138
Total deferred outflows of resources 128,182 167,956 296,138

LIABILITIES
Accounts payable 1,248,512 234,070 1,482,582
Deposits - 739,437 739,437
Accrued interest 4,246 76,585 80,831
Unearned revenues 14,787 - 14,787
Long-term liabilities:

Portion due or payable within one year:

Compensated absences payable 26,908 52,773 79,681
Finance lease payable - 156,993 156,993
Revenue bonds payable - 140,000 140,000
Loans payable 168,199 54,000 222,199
Portion due or payable after one year:

Compensated absences payable 98,142 20,636 118,778
Finance lease payable 3,451,833 - 3,451,833
Revenue bonds payable 4,081,457 - 4,081,457
Loans payable - 239,000 239,000
Net pension liability 35,274 47,941 83,215
Total liabilities 9,282,058 1,608,735 10,890,793

DEFERRED INFLOWS OF RESOURCES
Pension deferrals 644 475 1,119
Lease related - 143,980 143,980
Total deferred inflows of resources 475 144,624 145,099

NET POSITION
Net investment in capital assets 18,889,841 16,897,588 35,787,429 Restricted for:

Redevelopment and housing 1,125,126 - 1,125,126
Public safety 3,856,441 - 3,856,441
Highways and streets 3,417,141 - 3,417,141
Parks and recreation 187,130 - 187,130
Debt service - 117,771 117,771
Unrestricted 5,016,035 8,182,435 13,198,470
Total net position $ 24,023,647 33,665,861 $ 57,689,508 $ CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Statement of Activities
The notes to the basic financial statements are an integral part of this statement. 22 Operating Capital
Charges for Grants and Grants and Governmental Business-Type Expenses Services Contributions Contributions Activities Activities Total Functions/Programs
Governmental Activities:

General government 577,845 $ 1,526,155 $ 76,364 $ - $ 1,024,674 $ - $ 1,024,674 $ Public safety 2,949,276 356,684 1,134,806 1,500,000 42,214 - 42,214 Municipal airport 51,540 - 20,942 - (30,598) - (30,598) Highways and streets 795,911 14,553 598,072 1,046,833 863,547 - 863,547 Public works 920,480 8,462 - - (912,018) - (912,018)
Building and planning 90,669 180,234 - - 89,565 - 89,565 Parks and recreation 794,781 10,923 - - (783,858) - (783,858) Interest and fiscal charges 4,306 - - - (4,306) (4,306) - Total governmental activities 2,097,011 6,184,808 1,830,184 2,546,833 289,220 - 289,220 Business-Type Activities:

Water 2,657,989 2,367,592 23,503 915,276 - 648,382 648,382 Sewer 1,908,903 1,644,171 19,476 - (245,256) - (245,256) Sanitation 1,247,038 1,255,681 93,226 - 101,869 - 101,869 Joint Powers Financing Authority - 164,517 - - - (164,517) (164,517) Total business-type activities 5,267,444 5,978,447 42,979 1,008,502 - 340,478 340,478 Total City of Mendota $ 7,364,455 12,163,255 $ 1,873,163 $ 3,555,335 $ 289,220 340,478 629,698 General revenues:

Taxes:

Property taxes 1,994,001 1,994,001 -
Sales tax 1,000,935 1,000,935 -
Franchise taxes 147,645 147,645 -
Other taxes 564,688 564,688 -
Revenue from the use of money and property 140,854 9,169 150,023 Miscellaneous 47,205 53,186 100,391
Total general revenues 56,374 3,901,309 3,957,683
Change in net position 396,852 4,190,529 4,587,381Net position - beginning (restated) 23,626,795 29,475,332 53,102,127 Net position - ending $ 24,023,647 33,665,861 $ 57,689,508 $ Program Revenues Changes in Net Position
Net (Expense) Revenue and
23 FUND FINANCIAL STATEMENTS
CITY OF MENDOTA | JUNE 30, 2023
Governmental Funds
Balance Sheet
The notes to the basic financial statements are an integral part of this statement. 24 General Gas Tax
CDBG
Program
HOME
Investment
Partnership
Program
Police Building
Capital Projects
Fund
Nonmajor
Governmental
Funds
Total
Governmental
Funds
ASSETS
Cash and investments $ 5,816,127 $ 1,562,556 $ 503,534 $ 3,289,797 - $ $ 2,878,530 $ 14,050,544 Receivables 1,185,375 146,967 647,078 1,142,245 1,830 991,327 4,114,822 Due from other funds 18,371 - - - - 18,371 -
Prepaid items - 20,476 - - - 22,253 1,777
Total assets $ 7,040,349 1,709,523 $ 1,150,612 $ 1,142,245 $ 3,291,627 $ 3,871,634 $ 18,205,990 $

LIABILITIES
Accounts payable $ 194,127 $ 357,095 $ - $ - $ 270,075 $ 427,215 $ 1,248,512 Unearned revenues 14,787 - - - - 14,787 -
Due to other funds - - - 8,696 - 9,675 18,371
Advances from other funds 2,142 - - - - - 2,142
Total liabilities 357,095 211,056 - 8,696 270,075 436,890 1,283,812

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - loans - - 646,775 1,142,244 - - 1,789,019 Lease related - 143,980 - - - - 143,980
Total deferred inflows of resources - 143,980 646,775 1,142,244 - - 1,932,999

FUND BALANCES (DEFICIT)
Nonspendable:

Prepaid items 20,476 - - - - 1,777 22,253
Lease related 31,716 - - - - - 31,716
Restricted for:

Redevelopment and housing - - 503,837 - - 477,309 981,146 Public safety - - - - 3,021,552 3,856,441 834,889
Highways and streets 1,352,428 - - - 2,064,713 - 3,417,141 Parks and recreation - - - - 187,130 - 187,130
Assigned to:

Public Safety 14,724 - - - 22,472 - 37,196
Highways and streets 19,967 - - - - 276 20,243
Unassigned - 6,598,430 - (8,695) - 6,435,913 (153,822)
Total fund balances (deficit) 1,352,428 6,685,313 503,837 (8,695) 3,021,552 3,434,744 14,989,179 Total liabilities, deferred inflows of
resources, and fund balances (deficit) $ 7,040,349 1,709,523 $ 1,150,612 $ 1,142,245 $ 3,291,627 $ 3,871,634 $ 18,205,990 $ Special Revenue Funds
CITY OF MENDOTA | JUNE 30, 2023
Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position The notes to the basic financial statements are an integral part of this statement. 25 Amounts reported for governmental activities in the statement of net position are different because:

Total fund balances - governmental funds $ 14,989,179
Capital assets used in governmental activities are not current financial resources and, therefore, are not reported in the governmental funds.

The cost of the assets is $29,460,238 and the accumulated depreciation is $12,394,451. 17,065,787
Other long-term assets are not available to pay for current period expenditures and, therefore, are deferred in governmental funds. 1,789,019 Interest payable on long-term debt does not require current financial resources; therefore, interest payable is not reported as a liability in the governmental funds balance sheet. (4,246)
Long-term liabilities are not due and payable in the current period and, therefore, are not reported as liabilities in governmental funds. Longterm liabilities at year-end consist of:

Loan payable (168,199)
Compensated absences (125,050) (293,249)
Net pension liability and pension related deferred outflows and inflows of resources are not due in the current period and, therefore, are not reported in governmental funds.

Net pension liability (47,941)
Deferred outflows 167,956
Deferred inflows (644) 119,371
Net position of governmental activities $ 33,665,861
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Governmental Funds
Statement of Revenues, Expenditures and Changes in Fund Balances The notes to the basic financial statements are an integral part of this statement. 26 General Gas Tax CDBG
HOME
Investment
Partnership
Program
Police Building
Capital Projects
Fund
Nonmajor
Governmental
Funds
Total
Governmental
Funds

REVENUES
Taxes $ 2,668,374 $ - $ - $ - $ - $ 1,038,895 $ 3,707,269 Licenses and permits 202,505 - - - - 31,580 234,085
Intergovernmental 983,048 720,515 - 1,500,000 - 1,090,603 4,294,166 Charges for services 1,748,899 - - - - 1,748,899 -
Fines 114,027 - - - - 114,027 -
Loan repayments - 66,000 - - - 5,600 71,600
Use of money and property 119,054 4,047 1,389 3 8,429 7,932 140,854 Miscellaneous - 59,673 - - - 76,364 136,037
Total revenues 5,895,580 724,562 67,389 3 1,508,429 10,446,937 2,250,974

EXPENDITURES
Current:

General government 475,066 - - - - 475,066 -
Public safety 2,242,549 - - - - 2,828,031 585,482
Municipal airport - - - - - 12,785 12,785
Highways and streets - 184,718 - - - 772,848 588,130
Public works 64,769 - - - - 64,769 -
Building and planning 90,496 - - - - 90,496 -
Parks and recreation 548,253 - - - - 594,750 46,497
Capital outlay 532,045 1,515,531 - - 1,448,730 4,148,729 652,423 Debt service:

Principal 31,110 - - - - 31,110 -
Interest 865 - - - - 865 -
Total expenditures 4,968,639 716,763 - - 1,448,730 9,019,449 1,885,317 Excess (deficiency) of revenues over (under)
expenditures 926,941 7,799 67,389 3 59,699 1,427,488 365,657

OTHER FINANCING SOURCES (USES)
Transfers in - - - - - 26,065 26,065
Transfers out - (26,065) - - - - (26,065)
Total other financing sources (uses) (26,065) - - - - - 26,065 Net change in fund balances 900,876 7,799 67,389 3 59,699 391,722 1,427,488 Fund balances (deficit) - beginning 5,784,437 1,344,629 436,448 (8,698) 2,961,853 13,561,691 3,043,022 Fund balances (deficit) - ending $ 1,352,428 6,685,313 $ 503,837 $ (8,695) $ $ 3,021,552 $ 14,989,179 3,434,744 $ Special Revenue Funds
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities The notes to the basic financial statements are an integral part of this statement. 27 Amounts reported for governmental activities in the statement of activities are different because:

Net change in fund balances - total governmental funds $ 1,427,488 Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlay exceeds depreciation expense in the current period. 2,891,106
The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of the governmental funds. 31,110
In the statement of activities, compensated absences are measured by the amounts earned during the year. In governmental funds, however, expenditures for these items are measured by the amount of financial resources used (essentially the amounts paid). (15,987) Prior year unavailable revenues previously recognized in the statement of activities were recognized in the governmental funds in the current fiscal year when made available. (71,600)
Interest on long-term debt in the statement of activities differs from the amount reported in the governmental funds because interest is recognized as an expenditure in the funds when it is due, and thus requires the use of current financial resources. In the statement of activities, however, interest expense is recognized as the interest accrues, regardless of when it is due. (3,454)
Changes to net pension liability and the related deferred outflows and inflows do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. (68,134)
Change in net position of governmental activities $ 4,190,529 CITY OF MENDOTA | JUNE 30, 2023
Proprietary Funds
Statement of Net Position
The notes to the basic financial statements are an integral part of this statement. 28 Water
Fund
Sewer
Fund
Sanitation
Fund
Joint
Powers
Financing
Authority Total
ASSETS
Current assets:

Cash and investments $ 3,341,664 $ 944,959 $ 41,667 $ 4,328,290 - $ Receivables, net 947,495 185,014 232,305 1,364,814 -
Prepaid items 3,263 2,008 - - 5,271
Total current assets 1,131,981 4,292,422 273,972 - 5,698,375 Noncurrent assets:

Restricted assets:

Cash and investments 102,599 - - 15,172 117,771
Advances to other funds - 1,804,413 - 2,142 1,806,555
Capital assets:

Nondepreciable 386,496 1,655,294 - - 2,041,790
Depreciable, net 15,588,652 9,729,268 - - 25,317,920
Total noncurrent assets 11,487,161 17,779,561 - 17,314 29,284,036 Total assets 12,619,142 22,071,983 273,972 17,314 34,982,411

DEFERRED OUTFLOWS OF RESOURCES
Pension deferrals 53,145 66,025 9,012 - 128,182
Total deferred outflows of resources 53,145 66,025 9,012 - 128,182

LIABILITIES
Current liabilities:

Accounts payable 107,680 28,922 97,468 234,070 -
Deposits 739,437 - - 739,437 -
Accrued interest 11,696 62,747 - 2,142 76,585
Compensated absences payable 28,765 21,419 2,589 52,773 - Finance lease payable 156,993 - - 156,993 -
Revenue bonds payable 85,000 - 55,000 - 140,000
Loans payable - 54,000 - - 54,000
Total current liabilities 198,088 1,098,571 100,057 57,142 1,453,858 Noncurrent liabilities:

Advances from other funds 1,804,413 - - 1,804,413 -
Compensated absences payable 8,644 11,462 530 20,636 -
Finance lease payable 3,451,833 - - 3,451,833 -
Revenue bonds payable 3,961,457 - 120,000 - 4,081,457
Loans payable 239,000 - - 239,000 -
Net pension liability 14,546 18,182 2,546 - 35,274
Total noncurrent liabilities 5,791,878 3,717,659 3,076 120,000 9,632,613 Total liabilities 5,989,966 4,816,230 103,133 177,142 11,086,471 Business-Type Activities — Enterprise Funds
CITY OF MENDOTA | JUNE 30, 2023
Proprietary Funds
Statement of Net Position
(Continued)
The notes to the basic financial statements are an integral part of this statement. 29 Water
Fund
Sewer
Fund
Sanitation
Fund
Mendota Joint
Powers
Authority Total

DEFERRED INFLOWS OF RESOURCES
Pension deferrals 196 245 34 - 475
Total deferred inflows of resources 196 245 34 - 475

NET POSITION
Net investment in capital assets 11,551,736 7,338,105 - 18,889,841 - Restricted for:

Debt service 102,599 - 15,172 - 117,771
Unrestricted (758,579) 5,769,797 179,817 (175,000) 5,016,035 Total net position $ 6,682,125 17,321,533 $ 179,817 $ (159,828) $ 24,023,647 $ Business-Type Activities — Enterprise Funds
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Proprietary Funds
Statement of Revenues, Expenses and Changes in Fund Net Position The notes to the basic financial statements are an integral part of this statement. 30 Water
Fund
Sewer
Fund
Sanitation
Fund
Joint
Powers
Financing
Authority Total
Operating revenues:

Charges for services $ 1,644,171 2,367,592 $ 1,255,681 $ - $ 5,267,444 $ Miscellaneous 18,516 24,000 - 4,689 47,205
Total operating revenues 2,391,592 1,662,687 1,255,681 4,689 5,314,649 Operating expenses:

Wages and benefits 601,106 744,501 100,126 - 1,445,733
Maintenance and supplies 590,251 1,230,432 1,145,325 - 2,966,008 Depreciation 541,360 606,554 - - 1,147,914
Bad debt 716 838 1,587 - 3,141
Total operating expenses 2,582,203 1,733,555 1,247,038 - 5,562,796 Operating income (190,611) (70,868) 8,643 4,689 (248,147) Nonoperating revenue (expenses):

Developer fees 19,476 23,503 - - 42,979
Interest income 2,839 6,120 210 - 9,169
Interest expense (175,348) (75,786) - (4,689) (255,823) Bond issuance expense - - - (159,828) (159,828)
Intergovernmental revenue (capital grant) - 880,733 93,226 - 973,959 Total nonoperating revenues (expenses) (153,033) 834,570 93,436 (164,517) 610,456 Income (loss) before capital contributions 643,959 (223,901) 102,079 (159,828) 362,309 Capital contributions - 34,543 - - 34,543
Change in net position 678,502 (223,901) 102,079 (159,828) 396,852 Net position - beginning (restated) 6,906,026 16,643,031 77,738 - 23,626,795 Net position - ending $ 6,682,125 17,321,533 $ 179,817 $ (159,828) $ 24,023,647 $ Business-Type Activities — Enterprise Funds
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Proprietary Funds
Statement of Cash Flows
The notes to the basic financial statements are an integral part of this statement. 31 Water
Fund
Sewer
Fund
Sanitation
Fund
Mendota
Joint
Powers
Authority Total
Cash flows from operating activities:

Cash received from customers 2,549,059 $ $ 1,674,475 $ 1,253,705 $ 5,477,239 - $ Cash payments to suppliers (1,441,993) (650,221) (1,122,604) (3,214,818) - Cash payments to employees (714,193) (574,074) (95,306) (1,383,573) - Other operating cash receipts 18,516 24,000 - 4,689 47,205 Net cash provided by operating activities 468,696 416,873 35,795 4,689 926,053 Cash flows from noncapital financing activities:

Advances from/(to) other funds (64,405) 66,583 - (2,142) 36 Net cash provided (used) by noncapital
financing activities (64,405) 66,583 - (2,142) 36
Cash flows from capital and related financing activities:

Cash received from capital grants 1,983,000 - - 1,983,000 - Cash received from developers 23,503 19,476 - 42,979 -
Proceeds from issuance of capital debt - - 15,172 - 15,172 Principal and interest paid on capital debt (266,672) (256,656) (2,547) - (525,875) Acquisition or construction of capital assets (407,561) (1,207,599) - - (1,615,160) Net cash provided (used) by capital and
related financing activities (644,741) 532,232 - 12,625 (99,884) Cash flows from investing activities:

Interest and dividends on investments 2,400 5,212 166 - 7,778 Net cash provided by investing activities 2,400 5,212 166 - 7,778 Net increase (decrease) in cash 1,020,900 (238,050) 35,961 15,172 833,983 Cash and investments - beginning 1,285,608 2,320,764 5,706 - 3,612,078 Cash and investments - ending $ 1,047,558 3,341,664 $ 41,667 $ 15,172 $ 4,446,061 $ Business-Type Activities — Enterprise Funds
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Proprietary Funds
Statement of Cash Flows
(Continued)
The notes to the basic financial statements are an integral part of this statement. 32 Water
Fund
Sewer
Fund
Sanitation
Fund
Mendota
Joint
Powers
Authority Total
Operating income $ (190,611) $ (70,868) $ 8,643 $ 4,689 $ (248,147) Adjustments to reconcile operating income
to net cash provided by operating activities:

Depreciation and amortization 606,554 541,360 - 1,147,914 - Change in assets and liabilities:

Decrease (increase) in receivables 179,234 31,142 (389) 209,987 - Decrease (increase) in prepaid items (396) 373 - - (23) Decrease (increase) in pension deferred outflows 7,315 5,040 107 12,462 - Increase (decrease) in accounts payable (211,165) (60,343) 22,721 (248,787) - Increase (decrease) in compensated absences (8,520) (3,523) 385 (11,658) - Increase (decrease) in customer deposits 2,949 - - - 2,949 Increase (decrease) in net pension liabilities 32,922 26,679 4,515 64,116 - Increase (decrease) in pension deferred inflows (1,164) (1,409) (187) - (2,760) Net cash provided by operating activities $ 416,873 468,696 $ 35,795 $ 4,689 $ 926,053 $ Provided (Used) by Operating Activities
Business-Type Activities — Enterprise Funds
Reconciliation of Operating Income (Loss) to Net Cash
Reconciliation of Cash to Balance Sheet
Water Fund Sewer Fund
Sanitation
Fund
Mendota
Joint
Powers
Authority Total
Cash and cash equivalents:

Unrestricted 3,341,664 $ 944,959 $ 41,667 $ - $ 4,328,290 $ Restricted - 102,599 - 15,172 117,771
Total cash and cash equivalents $ 1,047,558 3,341,664 $ 41,667 $ 15,172 $ 4,446,061 $ 33 NOTES TO THE BASIC FINANCIAL STATEMENTS
CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
34 NOTE 1 – ORGANIZATION AND ACCOUNTING POLICIES
The basic financial statements of City of Mendota, California (the City) have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant of the government’s accounting principles are described below.

A. Reporting Entity
The City was incorporated in 1942 as a general law city of the State of California and, as such, can exercise the powers specified by the constitution and laws of the State of California. The City is governed by an elected five-member City Council under the administration of an appointed City Manager. The City provides the following services: public safety; community services; planning and zoning; street construction and maintenance; water; sanitation collection and disposal; sewer; street cleaning and general administrative services.

As required by generally accepted accounting principles, these financial statements present the City and its component units, entities for which the City is considered to be financially accountable. Blended component units, although legally separate entities are, in substance, part of the government’s operations. Further, the City Council has significant influence over the operations of the component units and data from these units are combined with data of the primary government.

The blended component unit has a June 30 year-end.

B. Blended Component Unit
Mendota Community Corporation
The Corporation was incorporated in the State of California on April 13, 2015 by the Mendota City Council as a nonprofit entity under Internal Revenue Code Section 501(c)(3) to facilitate the receipt of tax-deductible donations from the public to fund various philanthropic causes within the City of Mendota. The activity of the Mendota Community Corporation (the Corporation) is reported in these financial statements as a special revenue fund.

C. Basis of Presentation
Management’s Discussion and Analysis
GASB Statement No. 34 requires that financial statements be accompanied by a narrative introduction and analytical overview of the City’s financial activities in the form of “management’s discussion and analysis” (MD&A). This analysis is similar to the analysis provided in the annual reports of private-sector organizations.

Government-Wide Financial Statements
The statement of net position and the statement of activities display information about the primary government (the City) and its component units. These statements include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double-counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities generally are financed through taxes, intergovernmental revenues, and other nonexchange transactions. Business-type activities are financed in whole or in part by fees charged to external parties.

The statement of activities presents a comparison between direct expenses and program revenues for the different business-type activities of the City and for each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly recipients of goods or services offered by the programs and (b) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.

CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
35 NOTE 1 – ORGANIZATION AND ACCOUNTING POLICIES (Continued) C. Basis of Presentation (Continued)
Fund Financial Statements
The fund financial statements provide information about the City's funds. Separate statements for each fund category – governmental and proprietary – are presented. The emphasis of fund financial statements is on major governmental and enterprise funds; each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds.

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

D. Major Funds
Major funds are defined as funds that have either assets, liabilities, revenues, or expenditures/expenses equal to ten percent of their fund-type total and five percent of the grand total. The General Fund is always a major fund. The City may also select other funds it believes should be presented as major funds.

The City reports the following major governmental funds in the accompany financial statements:

General Fund – This is the City’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

Gas Tax Special Revenue Fund – This fund is used to account for the City’s apportioned share of revenue assessed by the State of California on the sale of gasoline in the state. The funds are to be used exclusively for maintenance and improvement of the City’s street and roads.

CDBG Housing Special Revenue Fund – This fund is used to account for grant funds passed through the Fresno Council of Governments from the Community Development Block Grant program of the federal government for the purposes of supporting low-income housing within the City of Mendota.

HOME Investment Partnership Program Special Revenue Fund – This fund is used to account for grant funds received from the Federal Government for the purpose of developing viable urban communities and for the City’s rehabilitation program.

Police Building Capital Projects Fund – This fund is used to account for grant revenues received by the City to fund the future construction of a new police building.

The City reports the following major enterprise funds in the accompanying financial statements:

Water Fund – This fund is used to account for the activities of the City’s water distribution operations.

Sewer Fund – This fund is used to account for the activities of the City’s wastewater utility and collection.

Sanitation Fund – This fund is used to account for the activities of the City’s sanitation services.

Mendota Joint Powers Authority – This fund is used to account for the debt service activities of the 2022 Lease Revenue Bonds issued on December 1, 2022.

CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
36 NOTE 1 – ORGANIZATION AND ACCOUNTING POLICIES (Continued) E. Measurement Focus, Basis of Accounting
Government-Wide and Proprietary Fund Financial Statements The government-wide and proprietary fund financial statements are reported using the economic resources measurement focus. The government-wide and proprietary fund financial statements are reported using the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property taxes, grants, entitlements, and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied.

Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.

Governmental Fund Financial Statements
Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The City considers certain revenues reported in the governmental funds to be available if the revenues are collected within sixty days after yearend. Property taxes, sales taxes, franchise taxes, licenses, and interest are considered to be susceptible to accrual.

Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general longterm debt, claims and judgments, as well as compensated absences, which are recognized as expenditures to the extent they have matured. General capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and acquisitions under finance leases are reported as other financing sources.

F. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance Cash and Cash Equivalents
The City’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition. These investments are not specifically identified with any one fund. Interest is allocated to the individual funds on the basis of average cash balances.

Restricted Assets
Certain proceeds of general obligation debt and enterprise debt are classified as restricted assets on the balance sheet because their use is limited by applicable debt covenants. “Cash with Fiscal Agent” is used to report resources set aside for potential deficiencies in the repayment ability of the debt service fund and enterprise funds, and for payment of construction projects undertaken by the City.

Interfund Transactions
Activities between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the noncurrent portion of interfund loans). Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances.”
CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
37 NOTE 1 – ORGANIZATION AND ACCOUNTING POLICIES (Continued) F. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance (Continued) Capital Assets
Capital assets, which include land, buildings and improvements, equipment, and infrastructure assets (e.g., roads, sidewalks, traffic lights and signals, streetlights and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Such capital assets are recorded at historical cost. Donated capital assets are recorded at estimated fair value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized.

The City’s policy has set the capitalization threshold for reporting capital assets as follows:

Capital Assets
Minimum
Threshold
Land $ 100,000
Land improvements 5,000
Buildings 100,000
Building improvements 5,000
Vehicles 5,000
Equipment/machinery 5,000
Infrastructure 100,000
Utility systems 100,000
Information technology equipment 5,000
For capital assets, depreciation is recorded on a straight-line basis over the estimated useful lives of the assets as follows:

Capital Assets Useful Life
Land improvements 10-20 years
Buildings 25-40 years
Building improvements 25-40 years
Vehicles 5-10 years
Equipment/machinery 5-10 years
Infrastructure 20-40 years
Utility systems 25-40 years
Information technology equipment 3-5 years
Major outlays for capital assets and improvements are capitalized as projects are constructed.

Interest Payable
In the government-wide financial statements, interest payable of long-term debt is recognized as the liability is incurred for governmental fund types and proprietary fund types.

In the fund financial statements, proprietary fund types recognize the interest payable when the liability is incurred.

CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
38 NOTE 1 – ORGANIZATION AND ACCOUNTING POLICIES (Continued) F. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance (Continued) Unearned Revenue
In the government-wide financial statements, unearned revenue is recognized for transactions for which revenue has not yet been earned. Typically, transactions recorded as unearned revenue in the government-wide financial statements are long-term loans receivable, advanced fees from developers, and prepaid charges for services.

Unavailable Revenue
In the fund financial statements, unavailable revenue is recorded when transactions have not yet met the revenue recognition criteria based on the modified accrued basis of accounting. The City records unavailable revenue for transactions for which revenues have been earned but are not available to meet current financial obligations. Typical transactions for which unavailable revenue is recorded are property taxes earned but not yet available.

Leases
Lessor: The City is a lessor for a lease of property. The City recognizes a lease receivable and a deferred inflow of resources in the government-wide and governmental fund financial statements. At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term. Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts. • The City uses its estimated incremental borrowing rate as the discount rate for leases. • The lease term includes the noncancellable period of the lease. Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee.

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

Compensated Absences
Compensated absences are recorded in accordance with GASB. Vested or accumulated compensated absences that are expected to be liquidated with current financial resources are reported as an expenditure and a fund liability of the governmental fund that will pay it. Amounts of vested or accumulated compensated absences that are not expected to be liquidated with expendable available financial resources are reported in the governmental activities of the government-wide financial statements. Vested or accumulated compensated absences of proprietary funds are recorded as an expense and liability of those funds as the benefits accrue to employees.

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

CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
39 NOTE 1 – ORGANIZATION AND ACCOUNTING POLICIES (Continued) F. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance (Continued) Net Position and Fund Balance
Net Position
In government-wide financial statements, net position is reported in three categories as follows:

Net Investment in Capital Assets – This amount consists of capital assets net of accumulated depreciation and reduced by outstanding debt that attributed to the acquisition, construction, or improvements of the assets.

Restricted – This amount is restricted by external creditors, grantors, contributors, or laws or regulations of other governments.

Unrestricted – This amount is all net position that does not meet the definition of “net investment in capital assets” or “restricted net position”.

When an expense is incurred for purposes for which both restricted and unrestricted net position are available, the City’s practice is to apply restricted net position first.

Fund Balance Classification
The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classifications used in the governmental fund financial statements are as follows:

Nonspendable – This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) are legally or contractually required to be maintained intact.

Restricted – This classification includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors (such as through a debt covenant), grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation.

Committed – This classification includes amounts that can be used only for specific purposes pursuant to constraints imposed by formal action of the City Council. These amounts cannot be used for any other purpose unless the City Council removes or changes the specified use by taking the same type of action (ordinance or resolution) that was employed when the funds were initially committed. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in satisfying those contractual requirements.

Assigned – This classification includes amounts that are constrained by the City’s intent to be used for a specific purpose but are neither restricted nor committed. This intent can be expressed by the City Council or through the City Council delegating this responsibility to the City Manager through the budgetary process. This classification also includes the remaining positive fund balance for all governmental funds except for the General Fund.

Unassigned – This classification includes amounts that have not been assigned to other funds or restricted, committed or assigned to a specific purpose within the City. This classification also includes negative residual fund balance of any other governmental fund that cannot be eliminated by offsetting of assigned fund balance amount.

CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
40 NOTE 1 – ORGANIZATION AND ACCOUNTING POLICIES (Continued) F. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance (Continued) The City Council establishes (and modifies or rescinds) fund balance commitments by passage of an ordinance or resolution. This is typically done through adoption and amendment of the budget. A fund balance commitment is further indicated in the budget document as a designation or commitment of the fund (such as for special incentives). Assigned fund balance is established by the City Council through adoption or amendment of the budget as intended for specific purpose (such as the purchase of fixed assets, construction, debt service, or for other purposes).

When an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available, the City considers restricted funds to have been spent first. When an expenditure is incurred for which committed, assigned, or unassigned fund balances are available, the City considers amounts to have been spent first out of committed funds, then assigned funds, and finally unassigned funds, as needed, unless the City Council has provided otherwise in its commitment or assignment actions.

In the General Fund, the City strives to maintain an unassigned fund balance to be used for unanticipated emergencies of approximately 20% of the actual GAAP basis expenditures and other financing sources and uses.

Property Tax Calendar
Secured property taxes become a lien on the property as of January 1 and are levied in two equal installments: the first due November 1, and delinquent on December 11, and the second due February 1 and delinquent April 11. Property taxes on unsecured property are due on the lien date of March 1 and become delinquent on September 1. The County of Fresno is responsible for the assessment, collection, and apportionment for all jurisdictions within the County, including the City of Mendota.

The City accounts for property taxes in conformance with NCGA Interpretation 3 which requires that: (1) taxes relating to the current budget and collected within 60 days after the year-end of the budget period be recognized as revenue currently; and (2) a property tax assessment made during the current year, for the purpose of financing the budget of the following fiscal period, be recorded as receivable and the related revenue deferred to the period for which it was levied.

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

CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
41 NOTE 2 – CASH AND INVESTMENTS
The City of Mendota maintains a cash and investment pool that is available for all funds. Each fund type balance in the pool is reflected on the combined balance sheet as cash and investments. The City apportions interest earnings to all funds based on their monthly cash balances. Certain restricted funds which are held and invested by independent outside custodians through contractual agreements are not pooled. These restricted funds include cash and investment held by trustees.

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

Statement of Net Position:

Cash and investments 18,378,834 $
Cash and investments - restricted 117,771
Total cash and investments 18,496,605 $
Cash and investments as of June 30, 2023 consist of the following:

Cash on hand $ 700
Bank deposits 17,178,553
LAIF 1,199,581
Investments 117,771
Total cash and investments $ 18,496,605
A. Deposits
The carrying amount of the City’s cash deposit was $17,178,553 at June 30, 2023. The bank balance at June 30, 2023 was $15,827,297 the total amount of which was insured and/or collateralized with securities held by the pledging financial institutions in the City’s name as described below.

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

B. Investments
Investments Authorized by the City’s Investment Policy
The City of Mendota’s investment policy only authorizes investment in the local government investment pool administered by the State of California (LAIF). The City’s investment policy does not contain any specific provisions intended to limit the City’s exposure to interest rate risk, credit risk, and concentration of credit risk.

CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
42 NOTE 2 – CASH AND INVESTMENTS (Continued)
B. Investments (Continued)
Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustees are governed by provision of debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.

Authorized Investment Type
Maximum
Maturity
U.S. Treasury Obligations None
U.S. Agency Securities None
Banker's Acceptances 180 days
Commercial Paper 270 days
Money Market Mutual Funds N/A
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment.

Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates.

Information about the sensitivity of the fair values of the City’s investments to market interest rate fluctuations is provided by the following table that shows the maturity date of each investment:

Remaining
Investment Type Amount Maturity Date
LAIF 1,199,581 $ 12 months or less
Held by fiscal agents:

Money market 117,771 12 months or less
Total 1,317,352 $
Disclosure Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment.

This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is actual rating as of year-end for each investment type:

Investment Type Amount AAAm Not Rated
LAIF $ 1,199,581 $ - $ 1,199,581
Held by fiscal agents:

Money market - 117,771 117,771
Total 1,317,352 $ - $ 1,317,352 $
Ratings as of Year-End
CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
43 NOTE 2 – CASH AND INVESTMENTS (Continued)
B. Investments (Continued)
Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. The City holds investments in U.S. Bank Money Market Account that represents 5 percent or more of total City investments.

Investments in any one issuer that represent 5 percent or more of total investments by reporting unit (primary government, governmental activities, major funds, nonmajor funds in aggregate, etc.) are as follows:
• $117,771 of cash and investments (including amounts held by bond trustee) reported in the Sewer Fund are held in the form of the above-described money market funds.

Custodial Credit Risk
The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (i.e., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments. With respect to investment, custodial credit risk generally applies only to direct investment in securities through the use of mutual funds or government investment pools (such as LAIF).

Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amount based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of the portfolio). The balance available for withdrawal is based in the accounting records maintained by LAIF, which are recorded on an amortized cost basis.

Investments Valuation
The City categorizes the fair value measurements of its investments based on the hierarchy established by generally accepted accounting principles. The fair value hierarchy, which has three levels, is based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The City does not have any investments that are measured using Level 3 inputs.

CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
44 NOTE 2 – CASH AND INVESTMENTS (Continued)
B. Investments (Continued)
Investments Valuation (Continued)
Fair value measurements of the City’s investments are as follows at June 30, 2023:
• Investment in the Local Agency Investment Fund: valued at $1,199,581, based on the City’s pro-rata share of the fair value provided by the LAIF for the entire LAIF portfolio. LAIF invests in numerous types of investments ranging from all levels in the fair value hierarchy. Accordingly, LAIF is not an investment type that can be categorized in any particular level in the fair value hierarchy. • Investment in the money market is valued at $117,771. Money market funds have a maturity of less than one year and are presented at amortized costs, which approximates fair value. Since they are presented at amortized costs, they are not an investment type that can be categorized in any particular level in the fair value hierarchy.

NOTE 3 – RECEIVABLES
Receivables as of June 30, 2023 consist of the following:

Governmental Activities
General Gas Tax CDBG Program
HOME
Investment
Partnership
Program
Police
Building Capital
Projects Fund
Nonmajor
Governmental Total
Receivables:

Intergovernmental $ 1,006,432 $ 146,091 $ - $ - $ 989,594 - $ $ 2,142,117 Interest 3,247 876 303 1 1,830 1,733 7,990
Loans - 646,775 - 1,142,244 - 1,789,019 -
Leases - 175,696 - - - - 175,696
Total receivables 1,185,375 $ 146,967 $ 647,078 $ 1,142,245 $ 1,830 $ 991,327 $ 4,114,822 $ Business-Type Activities
Water
Fund
Sewer
Fund
Sanitation
Fund
Mendota Joint
Powers
Authority Total
Receivables:

Accounts 333,646 $ 201,924 $ 153,076 $ - $ 688,646 $
Intergovernmental - 676,247 93,226 - 769,473
Interest 629 1,367 44 - 2,040
Allowance for uncollectible (63,765) (17,539) (14,041) - (95,345) Total receivables, net $ 185,014 947,495 $ 232,305 $ - $ 1,364,814 $ CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
45 NOTE 4 – LEASES
Leasing operations consist of the following leases for governmental activities for the year ended June 30, 2023:

In 2009, the City began leasing a building to a third party. The lease term is for 40 years. The City will receive annual payments of $10,000 for the first 22 years of the agreement. On January 1st of the 22nd year, annual rent will increase by a Consumer Price Index factor and will continue to increase every five years after that. The City recognized $4,516 in lease revenue and $5,857 in interest revenue during the current fiscal year related to this lease. As of June 30, 2023, the City’s receivable for lease payments was $175,696. Also, the City has a deferred inflow of resources associated with this lease that will be recognized as revenue over the lease term. As of June 30, 2023, the balance of the deferred inflow of resources was $143,980.

NOTE 5 – INTERFUND ACTIVITY
Due from/Due to Other Funds
Interfund receivable and payable balances arise from interfund transactions and are recorded by all funds affected in the period in which transactions are executed and are expected to be repaid shortly after the end of the fiscal year. Interfund receivable and payable balances have primarily been recorded when funds overdraw their share of pooled cash.

Activities within due from/due to other fund balances at June 30, 2023 are as follows:

Due From Due To
Major Funds:

General Fund $ - 18,371 $
HOME Investment Partnership Program Special Revenue Fund 8,696 - Nonmajor Funds:

Aviation Assistance Special Revenue Fund 9,675 -
Total $ 18,371 18,371 $
Advances to/Advances from Other Funds
Advances receivables constitute long-term borrowing between funds. Advances typically carry a stated interest rate and have scheduled debt service payments. At June 30, 2023, the funds below have made advances that were not expected to be repaid in one year or less.

Advances To Advances From
Major Funds:

General Fund $ 2,142 - $
Water Fund - 1,804,413
Sewer Fund 1,804,413 -
Joint Powers Financing Authority 2,142 -
Total $ 1,806,555 1,806,555 $
CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
46 NOTE 6 – CAPITAL ASSETS
A summary of governmental activities capital assets activity for the year ended June 30, 2023 is as follows:

Balance
July 1, 2022 Additions Dispositions
Balance
June 30, 2023
Governmental Activities
Capital assets, not being depreciated:

Land $ 357,322 $ - $ 357,322 - $
Construction in progress 2,772,402 426,319 (58,919) 3,139,802 Total capital assets, not being depreciated 2,772,402 783,641 (58,919) 3,497,124 Capital assets, being depreciated:

Infrastructure 14,470,904 238,771 - 14,709,675
Land improvements 5,852,746 1,051,658 - 6,904,404
Buildings and improvements 1,440,436 - - 1,440,436
Equipment 144,816 2,763,783 - 2,908,599
Total capital assets, being depreciated 24,527,869 1,435,245 25,963,114 - Less: accumulated depreciation (1,257,623) (11,136,828) - (12,394,451) Total capital asset, being depreciated, net 177,622 13,391,041 - 13,568,663 Governmental activities capital assets, net $ 2,950,024 14,174,682 $ (58,919) $ 17,065,787 $ Depreciation expense was charged to the following governmental activities functions on the statement of activities:

Governmental Activities
General government $ 35,262
Public safety 105,245
Municipal airport 38,577
Highways and streets 823,415
Public works 27,883
Parks and recreation 227,241
Total depreciation expense - governmental activities $ 1,257,623 CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
47 NOTE 6 – CAPITAL ASSETS (Continued)
A summary of business-type capital assets activity for the year ended June 30, 2023 is as follows:

Balance
July 1, 2022 Acquisitions Dispositions
Balance
June 30, 2023
Business-Type Activities:

Capital assets, not being depreciated:

Land 1,325,374 $ - $ - $ 1,325,374 $
Construction in progress 8,790,032 560,800 (8,695,841) 654,991 Easements - 61,425 - 61,425
Total capital assets, not being depreciated 560,800 10,176,831 (8,695,841) 2,041,790 Capital assets, being depreciated:

Infrastructure 14,584,126 9,556,118 - 24,140,244
Buildings and improvements 10,285,096 - - 10,285,096
Equipment 4,203,671 194,083 - 4,397,754
Total capital assets, being depreciated 29,072,893 9,750,201 - 38,823,094 Less: accumulated depreciation (1,147,914) (12,357,260) - (13,505,174) Total capital asset, being depreciated, net 8,602,287 16,715,633 - 25,317,920 Business-type activities capital assets, net $ 9,163,087 26,892,464 $ (8,695,841) $ 27,359,710 $ Depreciation expense was charged to the following business-type activities functions on the statement of activities:

Business-Type Activities:

Water 606,554 $
Sewer 541,360
Total - business-type activities $ 1,147,914
CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
48 NOTE 7 – LONG-TERM LIABILITIES
A summary of governmental activities long-term debt transactions for the year ended June 30, 2023 is as follows:

Balance
July 1, 2022
Issued/
Transferred
Retired/
Transferred
Balance
June 30, 2023
Due Within
One Year
Governmental Activities:

Notes from direct borrowings and direct placements:
$ - 197,406 $ (29,207) $ 168,199 $ 168,199 $
- 1,903 (1,903) - -
Total notes from direct borrowings and direct placements: - 199,309 (31,110) 168,199 168,199 174,649 109,063 (158,662) 125,050 26,908
Governmental activities long-term liabilities $ 174,649 308,372 $ (189,772) $ 293,249 $ 195,107 $ Compensated absences
Loan due to the Successor Agency of the Mendota Redevelopment Agency. Interest is calculated and accrued quarterly based on the current rate of interest earned with the California Local Agency Investment Fund. Annual principal reductions range from $10,143 to $29,207, including interest equal to the Local Agency Investment Fund (LAIF) current rate, is payable on January 1 each year until paid in full on January 1, 2024. There is a provision in the loan whereby in an event of default the lender may declare the entire unpaid principal and interest immediately due and payable, with an increase in interest per annum of 10% or the maximum amount permitted by applicable law. Additionally, the lender may modify this loan without the consent or of notice to the City.

Westamerica Bank Loan, payable in monthly installments of $958, including interest at

5.25%. Instrument matures on August 14, 2022 and is secured by police vehicles acquired.

There is a provision whereby if the City is unable to make payments then all principal and interest becomes immediately due and payable. Additionally, the lender may modify this loan without consent or of notice to the City.

CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
49 NOTE 7 – LONG-TERM LIABILITIES (Continued)
A summary of business-type activities long-term debt transactions for the year ended June 30, 2023 is as follows:

July 1, 2022
(Restated)
Issued/
Transferred
Retired/
Transferred
Balance
June 30, 2023
Due Within
One Year
Business-Type Activities:

Revenue Bonds:
$ 4,035,000 $ - $ (55,000) $ 3,980,000 $ 85,000
68,998 - (2,541) 66,457 -
Subtotal - 4,103,998 (57,541) 4,046,457 85,000
175,000 - - 175,000 55,000
Notes from direct borrowings and direct placements:
345,000 - (52,000) 293,000 54,000
- 6,534 (6,534) - -
Total notes from direct borrowings and direct placements: 175,000 4,455,532 (116,075) 4,514,457 194,000 - 3,746,348 (137,522) 3,608,826 156,993
85,067 99,382 (111,040) 73,409 52,773
$ 8,286,947 274,382 $ (364,637) $ 8,196,692 $ 403,766 $ Mendota Joint Powers Financing Authority Lease Revenue Bonds, Series 2022, payable in annual principal reductions from $55,000 to $221,000, interest payable on October 1 and April 1; serial bonds with semi-annual maturities on October 1 and April 1 beginning in 2023, in amounts from $27,000 to $112,000, with a stated interest rate of 4.99% through April 1, 2042, converting to a rate equal to the Federal Home Loan Bank through maturity.

Through June 30, 2023, the City has drawn down $175,000 of the $3,500,000 available under the issue; the City expects to draw down the remaining portion of the issue during the fiscal year ended June 30, 2024 to coincide with construction of its new police and council chambers facility.

Business-type activities long-term liabilities
USDA Water Improvement Loan, payable in annual principal reductions from $22,000 to $60,000, interest payable semi-annually at 4.50% per annum. The loan is secured by a pledge of net revenues.

Compensated absences
Westamerica Bank Loan, payable in monthly installments of $610, including interest at

5.25%. Instrument matures on May 21, 2023 and is secured by administrative vehicle acquired. There is a provision whereby if the City is unable to make payment then all principal and interest becomes immediately due and payable. Additionally, the lender may modify this loan without the consent or of notice to the City.

Signature Bank finance lease obligation, payable in quarterly principal reductions from $226 to $120,577 beginning on May 28, 2020 through February 28, 2035, interest payable quarterly on February 28, May 28, August 28 and November 30 at a stated rate of 3.394%.

Secured by the solar project acquired. There is a provision whereby if the City is unable to make payment then all principal and interest becomes immediately due and payable. There is also a provision in the lease whereby, in the event of default on other loans that are greater than or equal to $500,000, the outstanding principal and interest may become immediately due and payable.

Mendota Joint Powers Financing Authority Wastewater Refunding Revenue Bonds, Series 2021, payable in annual principal reductions from $55,000 to $195,000, interest payable on January 1 and July 1; serial bonds of $1,190,000 with annual maturities, beginning on July 1, 2022, in principal amounts from $55,000 to $125,000, with interest rates from 2.00% to

4.00%, maturing July 1, 2033; serial bonds in the amount of $1,265,000 with annual maturities in principal amounts of $130,000 to $155,000, with interest rates from 2.25% to

2.50% maturing July 1, 2042, and serial bonds in the amount of $1,580,000, with interest rates from 2.50% to 2.75%, maturing July 1, 2051, with annual principal payments ranging from $160,000 to $195,000 beginning 2043. The loan is secured by a pledge of net revenues.

There is a provision in the loan whereby in an event of default the lender may declare the entire unpaid principal and interest immediately due and payable.

Unamortized bond premium
CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
50 NOTE 7 – LONG-TERM LIABILITIES (Continued)
As of June 30, 2023, annual debt service requirements for governmental activities are as follows:

Year Ending
June 30 Principal Interest Totals
2024 168,199 $ 2,826 $ 171,025 $
Total $ 2,826 168,199 $ 171,025 $
Successor Agency of the Mendota Redevelopment Agency Loan As of June 30, 2023, annual debt service requirements for business-type activities are as follows:

Year Ending
June 30 Principal Interest Totals
2024 $ 5,490 54,000 $ 59,490 $
2025 57,000 13,185 70,185
2026 60,000 10,755 70,755
2027 62,000 8,190 70,190
Thereafter 2,700 60,000 62,700
Total $ 40,320 293,000 $ 333,320 $
USDA Water Improvement Loan
CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
51 NOTE 7 – LONG-TERM LIABILITIES (Continued)
Year Ending
June 30 Principal Interest Totals
2024 156,993 $ 120,562 $ 277,555 $
2025 182,784 114,953 297,737
2026 210,405 108,362 318,767
2027 234,813 100,916 335,729
2028 260,844 92,621 353,465
2029-2033 1,758,155 304,852 2,063,007
2034-2035 804,832 27,459 832,291
Total $ 3,608,826 869,725 $ 4,478,551 $
Signature Bank Finance Lease Obligation (Solar Project) Year Ending
June 30 Principal Interest Totals
2024 $ 85,000 $ 114,013 $ 199,013
2025 85,000 111,463 196,463
2026 95,000 108,762 203,762
2027 95,000 105,437 200,437
2028 95,000 101,638 196,638
2029-2033 555,000 444,788 999,788
2034-2038 655,000 341,478 996,478
2039-2043 735,000 258,578 993,578
2044-2048 830,000 159,238 989,238
2049-2052 41,938 750,000 791,938
Subtotal 3,980,000 1,787,333 5,767,333
Unamortized premium 66,457 - 66,457
Total $ 4,046,457 1,787,333 $ 5,833,790 $
Mendota Joint Powers Financing Authority
Wastewater Refunding Revenue Bonds, Series 2021
Year Ended
June 30 Principal Interest Totals
2024 55,000 $ 5,573 $ 60,573 $
2025 59,000 3,421 62,421
2026 61,000 1,157 62,157
Total 175,000 $ 10,151 $ 185,151 $
Mendota Joint Powers Financing Authority
Lease Revenue Bonds, Series 2022
CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
52 NOTE 8 – CAPITAL CONTRIBUTIONS
During fiscal year 2019, the City entered into an agreement with United States Department of the Interior for replacement of a bridge accessing the City’s water wells. The City recognized capital contributions in the following amounts within the Water Fund:
2019 2020 2021 2022 2023 Total
Capital contributions $ 480,844 418,118 $ 4,889,782 $ 1,139,404 $ 34,543 $ $ 6,962,691 Total amount of contract 7,484,277
Total to be recognized in FY 2023 $ 521,586
Year Ending June 30
NOTE 9 – DEPOSITS
Deposits as of June 30, 2023 consist of the following:

Water
Fund Total
Deposits:

Customer deposits 217,851 $ 217,851 $
Bridge project 521,586 521,586
Total deposits $ 739,437 739,437 $
NOTE 10 – RISK MANAGEMENT
The City is exposed to various risks of loss related to torts, theft, damage or destruction of assets, errors and omissions, injuries to employees, and natural disasters. During fiscal year 2012, the City obtained general liability coverage at a cost that is considered to be economically justifiable by joining together with other government entities in the State as a member of the Central San Joaquin Valley Risk Management Authority (CSJVRMA). RMA is a self-funded pool operating as a common risk management and insurance program. The City pays an annual premium to CSJVRMA for its above insurance coverage. The agreement for the formation of CSJVRMA provides that CSJVRMA will be self-sustaining through member premiums and will reinsure through commercial companies for claims in excess of acceptable risk levels; however, each category of coverage has its own level of reinsurance. The financial statements of CSJVRMA can be obtained at 1750 Creekside Oaks Drive, Suite 200, Sacramento, CA 95833.

Current levels of coverage are $10,000,000 liability, $1,000,000 workers’ compensation, and applicable assessed value in property coverage. Losses in excess of $10,000 are pooled with other members of the association.

CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
53 NOTE 11 – DEFERRED OUTFLOWS/INFLOWS OF RESOURCES
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to a future period(s) and thus will not be recognized as an outflow of resources (expense/expenditure) until then. The City has pension related items that qualify to be reported as deferred outflows of resources. The pension related deferred outflows of resources are described in detail in Note 13.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has numerous items which arise only under a modified accrual basis of accounting that qualifies for reporting in this category. Accordingly, the items, unavailable revenue and deferred loans, are reported only in the governmental funds balance sheet. Deferred inflows of resources reported in the governmental funds for unavailable revenues are as follows:

CDBG
Program
HOME
Investment
Partnership
Program Total
Unavailable revenues - loans $ 1,142,244 646,775 $ 1,789,019 $ Total deferred inflows of resources $ 1,142,244 646,775 $ 1,789,019 $ NOTE 12 – 401(K) PENSION PLAN
The City contributes to the City of Mendota 401(k) Profit Sharing Plan (Plan), for its full-time safety employees after 6 months of service with the City. The Plan is administered by the City.

Benefit terms, including contribution requirements, for the Plan are established and may be amended by the City Council.

For each employee in the Plan, the City is required to contribute 5 percent of their annual salary and may contribute additional matching contributions to an individual employee account. Employees are permitted to make contributions to the Plan, up to applicable Internal Revenue Code Limits. For the year ended June 30, 2023, employee contributions totaled $74,761 and the City recognized pension expense of $8,399, which comprise of contributions made by the City to the Plan.

Employees are immediately vested in their own contributions and earnings on those contributions and become fully vested in City contributions and earnings after completing 3 years of creditable service with the City. Nonvested City contributions are forfeited upon termination of employment. Such forfeitures are used to cover a portion of the Plan’s administrative expenses and contributions. For the year ended June 30, 2023, there were no forfeitures reported.

CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
54 NOTE 13 – DEFINED BENEFIT PENSION PLAN
A. General Information about the Pension Plan
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost Sharing MultipleEmployer Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all others). Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors one miscellaneous rate plan. Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit.

The cost-of-living adjustments for the Plan are applied as specified by the Public Employees’ Retirement Law.

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

Miscellaneous
PEPRA
Prior to on or after
Hire date January 1, 2013
Benefit formula 2% @ 62
Benefit vesting schedule 5 years service
Benefit payments monthly for life
Retirement age 52 - 67
Monthly benefits, as a % of annual salary 1.0% to 2.5%
Required employee contribution rates 6.75%
Required employer contribution rates 7.470%
Beginning in fiscal year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions toward the unfunded liability and side fund, if applicable. The dollar amounts are billed on a monthly basis. The City’s required contribution for the unfunded liability was $5,401 for the fiscal year ended June 30, 2023.

CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
55 NOTE 13 – DEFINED BENEFIT PENSION PLAN (Continued)
A. General Information about the Pension Plan (Continued) Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer rates for all public employers are determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contribution requirements are classified as plan member contributions.

The City’s contributions to the plan that were recognized as a part of pension expense for the year ended June 30, 2023 were $115,684.

B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2023, the City reported a net pension liability for its proportionate share of the Plan of $83,215.

The City’s net pension liability for the Plan is measured as a proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2022, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2021, rolled forward to June 30, 2022, using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2021 and 2022 was as follows:

Proportion - June 30, 2021 -0.0011%
Proportion - June 30, 2022 0.0007%
Change - Increase (Decrease) 0.0018%
For the year ended June 30, 2023, the City recognized pension expense of $268,054. At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred
Outflows of
Resources
Deferred Inflows
of Resources
Pension contributions subsequent to the measurement date $ - 126,102 $ Changes of assumptions - 8,527
Differences between actual and expected experience 1,119 1,671 Net differences between projected and actual earnings on plan investments - 15,244
Change in employer's proportion - 59,816
Differences between the employer's actual contributions and the employer's proportionate share of contributions - 84,778 Total $ 1,119 296,138 $
CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
56 NOTE 13 – DEFINED BENEFIT PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued) $126,102 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2024. Other amounts reported as deferred outflow of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Years Ending
June 30
2024 $ 80,429
2025 54,916
2026 24,249
2027 9,323
2028 -
Thereafter -
C. Actuarial Assumptions
The total pension liabilities in the June 30, 2021 actuarial valuations were determined using the following actuarial assumptions:

Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Inflation
Payroll Growth
Projected Salary Increase
Investment Rate of Return
Mortality Derived using CalPERS' Membership Data for all Funds(2) (2) The mortality table was developed based on CalPERS-specific data. The rates incorporate Generational Mortality to capture ongoing mortality improvement using 80% of Scale MP 2020 published by the Society of Actuaries.

June 30, 2021
June 30, 2022
(1) Net of pension plan investment expenses, including inflation Entry- Age Normal Cost Method

6.90%

2.30%

2.80%
Varies by Entry Age and Service

6.90%
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2021 valuation were based on the results of December 2017 actuarial experience study for the period 1997 to 2015. Further details of the Experiences Study can be found on the CalPERS website.

Changes of Assumptions – Effective with the June 30, 2021 valuation date (2022 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.

CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
57 NOTE 13 – DEFINED BENEFIT PENSION PLAN (Continued)
D. Discount Rate
The discount rate used to measure the total pension liability was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense/revenue and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected PERF cash flows. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

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

Asset Class (a)
New Strategic
Allocation
Real Return Years
1-10(b)
Global equity - cap-weighted 30.0% 4.45%
Global equity non-cap-weighted 12.0% 3.84%
Private Equity 13.0% 7.28%
Treasury 5.0% 0.27%
Mortgage-backed Securities 5.0% 0.50%
Investment Grade Corporates 10.0% 1.56%
High Yield 5.0% 2.27%
Emerging Market Debt 5.0% 2.48%
Private Debt 5.0% 3.57%
Real Assets 15.0% 3.21%
Leverage -5.0% -0.59%
Total 100.0%
(1) An expected inflation of 2.30% used for this period (2) Figures are based on the 2021-22 Asset Liability Management Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Discount Rate -1% 5.90%
Current Discount Rate

6.90% Discount Rate +1% 7.90%
$ 83,215 243,159 $ (48,378) $
CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
58 NOTE 13 – DEFINED BENEFIT PENSION PLAN (Continued)
E. Pension Plan Fiduciary Net Position
Detailed information about the Plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

F. Payable to the Pension Plan
The City did not have an outstanding amount of contributions to the pension plan required for the year ended June 30, 2023.

NOTE 14 – DEFICIT FUND BALANCES/NET POSITIONS
The following funds had deficit fund equity at June 30, 2023.

Major Funds:

HOME Investment Partnership Program Special Revenue Fund 8,695 $ Nonmajor Governmental Funds:

Aviation Assistance Special Revenue Fund 9,687
Enterprise Funds:

Joint Powers Financing Authority 159,828
NOTE 15 – STABILIZATION POLICY
In fiscal year 2016, the City Council approved a stabilization agreement through a resolution. The funds are to be replenished to the greater of 50% of the average of the last three years’ General Fund expenditures or the highest fund balance attained in the emergency fund. Under the policy, the emergency funds could be utilized if one of the following conditions are met:

The City’s fund balance meets or falls below a 110% amount of unpaid obligations remaining within the same fund, in an individual year.

The Emergency Center is activated at level 2 or higher.

Upon finding by the City Council that the emergency conditions exist necessitating the use of said emergency funds.

The fund balance is over $600,000 or an amount equal to two months of the City’s average monthly operating expenses over the past five years, whichever is greater, a non-emergency need requiring the use of said funds, determined by the City.

As of June 30, 2023, the stabilization fund did not have a balance; accordingly, there was nothing reported as unassigned within the General Fund. The policy does not meet the GASB 54 stabilization arrangement criteria requirements.

CITY OF MENDOTA | JUNE 30, 2023
Notes to the Basic Financial Statements
59 NOTE 16 – CONTINGENCIES
Grants
The government participates in various federal grant programs, the principal of which are subject to program compliance audits pursuant to the Single Audit Act as amended. Accordingly, the government’s compliance with applicable grant requirements will be established at a future date. The amount of expenditures which may be disallowed by the granting agencies cannot be determined at this time, although the government anticipates such amounts, if any, will be immaterial.

NOTE 17 - COMMITMENTS
The City entered into an agreement with a consultant to build a new police and city of chambers facility totaling approximately $8,700,000. The facility will primarily be funded with grant funding.

NOTE 18 – PRIOR PERIOD ADJUSTMENT
The beginning net position of the Sewer Fund and Business-Type Activities have been restated to record a prior period adjustment to correctly expense the cost of issuance related to a bond.

Business-Type
Activities Sewer Fund
$ 7,183,688 23,904,457 $
Prior period adjustments:

Understatement of cost of issuance expenses (277,662) (277,662) $ 6,906,026 23,626,795 $
Net position, June 30, 2022, as previously reported
Net position, July 1, 2022, as restated
60 REQUIRED SUPPLEMENTARY INFORMATION
CITY OF MENDOTA | JUNE 30, 2023
Pension Plan – Public Agency Cost-Sharing Multiple-Employer Plan Proportionate Share of Net Pension Liability (Asset) Last 10 Years* 61 2018 2019 2020 2021 2022 2023

0.0000% 0.0000% 0.0001% 0.0003% -0.0011% 0.0007%
$ - $ (3,773) $ 7,214 $ 35,449 $ (62,015) $ 83,215
$ 902,792 $ 1,141,007 $ 1,274,069 $ 1,154,780 $ 1,238,823 $ 1,462,052

0.00% -0.33% 0.57% 3.07% -5.01% 5.69%0.00% 102.66% 98.15% 94.41% 107.65% 92.91% NOTES TO SCHEDULEChanges in Benefit Terms: None
Changes of Assumptions:

Proportionate share of the net pension liability (asset)Covered payrollProportionate share of the net pension liability (asset) as percentage of covered payrollPlan fiduciary net position as a percentage of the total pension liability (asset)*Schedule is intended to show information for ten years. Additional years will be displayed as they become available.

Effective with the June 30, 2021 valuation date (2022 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all assetclasses are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.

Proportion of the net pension liability (asset)
CITY OF MENDOTA | JUNE 30, 2023
Pension Plan – Public Agency Cost-Sharing Multiple-Employer Plan Schedule of Contributions Last 10 Years*
62 2017 2018 2019 2020 2021 2022 2023
$ 59,178 $ 74,542 $ 87,172 $ 80,969 $ 100,063 $ 115,684 $ 126,102 74,542 59,178 87,172 80,969 100,063 115,684 126,102
$ - - $ - $ - $ - $ - $ - $
$ 1,141,007 902,792 $ 1,274,069 $ $ 1,154,780 $ 1,238,823 $ 1,462,052 $ 1,615,807

6.55% 6.53% 6.84% 7.01% 8.08% 7.91% 7.80%
Contribution deficiency (excess)Covered payrollContributions as a percentage of covered payrollContributions in relation to the actuarially determined contributions*Schedule is intended to show information for ten years. Additional years will be displayed as they become available.Actuarially required contribution (actuarially determined) CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Budgetary Comparison Schedules
General Fund
63 Original
Budget
Final
Budget
Actual
Amounts
Variance with
Final Budget

REVENUES
Taxes $ 2,510,314 $ 2,997,340 $ 2,668,374 $ (328,966)
Licenses and permits 158,000 158,000 202,505 44,505
Intergovernmental 875,929 875,929 983,048 107,119
Charges for services 404,053 404,053 1,748,899 1,344,846 Fines 90,000 90,000 114,027 24,027
Use of money and property 102,500 102,500 119,054 16,554 Miscellaneous 16,619 16,619 59,673 43,054
Total revenues 4,157,415 4,644,441 5,895,580 1,251,139

EXPENDITURES
Current:

General government 880,927 894,648 475,066 419,582
Public safety 2,031,383 2,031,383 2,242,549 (211,166)
Public works 53,946 53,946 64,769 (10,823)
Building and planning 213,708 213,708 90,496 123,212
Parks and recreation 428,730 430,009 548,253 (118,244)
Capital outlay 926,750 1,398,775 1,515,531 (116,756)
Debt service:

Principal 24,555 24,555 31,110 (6,555)
Interest 5,445 5,445 865 4,580
Total expenditures 5,052,469 4,565,444 4,968,639 83,830 Excess (deficiency) of revenues over (under)
expenditures (408,029) (408,028) 926,941 1,334,969

OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets 2,000 2,000 - (2,000) Transfers in 456,029 456,029 - (456,029)
Transfers out (5,445) (5,445) (26,065) (20,620)
Total other financing sources (uses) 452,584 452,584 (26,065) (478,649) Net change in fund balance $ 44,556 44,555 $ 900,876 856,320 $ Fund balance - beginning 5,784,437
Fund balance - ending $ 6,685,313
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Budgetary Comparison Schedules
Gas Tax – Special Revenue Fund
64 Original
Budget
Final
Budget
Actual
Amounts
Variance with
Final Budget

REVENUES
Intergovernmental $ 2,507,857 2,507,857 $ 720,515 $ (1,787,342) $ Use of money and property - - 4,047 4,047
Total revenues 2,507,857 2,507,857 724,562 (1,783,295)

EXPENDITURES
Current:

Highways and streets 162,279 162,575 184,718 (22,143)
Capital outlay 3,046,902 3,046,902 532,045 2,514,857
Total expenditures 3,209,477 3,209,181 716,763 2,492,714 Net change in fund balance $ (701,620) (701,324) $ 7,799 709,419 $ Fund balance - beginning 1,344,629
Fund balance - ending $ 1,352,428
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Notes to the Budgetary Comparison Schedules
65 NOTE 1 – BUDGETARY BASIS OF ACCOUNTING
The official budget was prepared for adoption for the General Fund, Special Revenue Funds, and major Capital Projects Funds. The following procedures are followed in establishing the budgetary data reflected in the general purpose financial statements:

1. Prior to the beginning of the fiscal year, the City prepares a budget for the next succeeding fiscal year. The operating budget includes proposed expenditures and the means of financing them.

2. A meeting of the City Council is then called for the purpose of adopting the proposed budget. At least ten days’ public notice of the meeting must be given.

3. Prior to the start of the fiscal year, the budget is legally enacted through passage of a resolution by the City Council.

Once a budget is approved, it can be amended only by approval of a 4/5ths vote of the members of the City Council. As required by law, such amendments are made after the fiscal year-end. All budget appropriations lapse at year-end.

A budget was not prepared for the HOME Investment Partnership Program fund nor the CDBG Program fund for the year ended June 30, 2023. Accordingly, budgetary comparison schedules are not presented.

NOTE 2 – EXCESS OF EXPENDITURES OVER APPROPRIATIONS
As of June 30, 2023, expenditures exceeded appropriations in individual funds as follows:

Appropriations Category
Excess
Expenditures
General Fund:

Public safety $ 211,166
Public works 10,823
Parks and recreation 118,244
Capital outlay 116,756
Principal 6,555
Gas Tax Fund:

Highways and streets 22,143
66 SUPPLEMENTARY INFORMATION
67 COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS
CITY OF MENDOTA | JUNE 30, 2023
Nonmajor Governmental Funds
Combining Balance Sheet
68 Nonmajor
Special
Revenue
Nonmajor
Capital
Projects Total
ASSETS
Cash and investments $ 2,791,688 $ 86,842 $ 2,878,530
Receivables 991,274 991,327 53
Prepaid items - 1,777 1,777
Total assets $ 86,895 3,784,739 $ 3,871,634 $

LIABILITIES
Accounts payable $ 427,215 $ 427,215 - $
Due to other funds - 9,675 9,675
Total liabilities - 436,890 436,890

DEFERRED INFLOWS OF RESOURCES
Total deferred inflows of resources - - -

FUND BALANCES (DEFICIT)
Nonspenable:

Prepaids 1,777 - 1,777
Restricted for:

Redevelopment and housing 477,309 477,309 -
Public safety 834,889 834,889 -
Highways and streets 1,978,094 86,619 2,064,713
Parks and recreation 187,130 187,130 -
Assigned to:

Public safety 22,472 22,472 -
Highways and streets - 276 276
Unassigned - (153,822) (153,822)
Total fund balances (deficit) 86,895 3,347,849 3,434,744 Total liabilities and fund balances (deficit) $ 86,895 3,784,739 $ 3,871,634 $ CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 69 Nonmajor
Special
Revenue
Nonmajor
Capital
Projects Total

REVENUES
Taxes $ - 1,038,895 $ 1,038,895 $
Licenses and permits - 31,580 31,580
Intergovernmental - 1,090,603 1,090,603
Loan repayments - 5,600 5,600
Use of money and property 245 7,687 7,932
Miscellaneous - 76,364 76,364
Total revenues 2,250,729 245 2,250,974

EXPENDITURES
Current:

Public safety 585,482 585,482 -
Municipal airport 12,785 12,785 -
Highways and streets 588,130 588,130 -
Parks and recreation 46,497 46,497 -
Capital outlay - 652,423 652,423
Total expenditures 1,885,317 - 1,885,317
Excess (deficiency) of revenues over (under)
expenditures 245 365,412 365,657
Other financing sources (uses):

Transfers in 26,065 - 26,065
Total other financing sources (uses) 26,065 - 26,065
Net change in fund balances 365,412 26,310 391,722
Fund balances (deficit) - beginning 2,982,437 60,585 3,043,022 Fund balances (deficit) - ending $ 86,895 3,347,849 $ 3,434,744 $ CITY OF MENDOTA | JUNE 30, 2023
Nonmajor Governmental Funds – Special Revenue Funds
Combining Balance Sheet
70 Housing
Income
Aviation
Assistance Police Grants
Local
Transportation
Fund LLMD
ASSETS
Cash and investments $ - 477,018 $ 179,630 $ 492,333 $ 35,446 $ Receivables - 291 112 839,685 144
Prepaid items - - - - -
Total assets $ - 477,309 $ 179,742 $ 1,332,018 $ 35,590 $

LIABILITIES
Accounts payable $ 12 - $ - $ 288,437 $ 1,084 $
Due to other funds 9,675 - - - -
Total liabilities 9,687 - - 288,437 1,084

DEFERRED INFLOWS OF RESOURCES
Total deferred inflows of resources - - - - -

FUND BALANCES (DEFICIT)
Nonspendable:

Prepaids - - - - -
Restricted for:

Redevelopment and housing 477,309 - - - -
Public safety - 157,270 - - -
Highways and streets - - 1,043,581 - 34,506
Parks and recreation - - - - -
Assigned to:

Public safety - 22,472 - - -
Unassigned (9,687) - - - -
Total fund balances (deficit) (9,687) 477,309 179,742 1,043,581 34,506 Total liabilities and fund balances (deficit) $ - 477,309 $ 179,742 $ 1,332,018 $ 35,590 $ CITY OF MENDOTA | JUNE 30, 2023
Nonmajor Governmental Funds – Special Revenue Funds
Combining Balance Sheet
(Continued)
71 Mendota CFD
Mendota
Community
Corporation
Development
Fees Measure C Total
ASSETS
Cash and investments $ 584,654 $ 102,134 $ 326,775 $ 593,698 $ 2,791,688 Receivables 3,404 - 286 147,352 991,274
Prepaid items 1,390 - - 387 1,777
Total assets 589,448 $ 102,134 $ 327,061 $ 741,437 $ 3,784,739 $

LIABILITIES
Accounts payable $ 1,175 $ - $ 136,507 - $ $ 427,215
Due to other funds - - - - 9,675
Total liabilities 1,175 - - 136,507 436,890

DEFERRED INFLOWS OF RESOURCES
Total deferred inflows of resources - - - - -

FUND BALANCES (DEFICIT)
Nonspendable:

Prepaids 1,390 - - 387 1,777
Restricted for:

Redevelopment and housing - - - 477,309 -
Public safety 586,883 90,736 - 834,889 -
Highways and streets - 295,464 - 604,543 1,978,094
Parks and recreation 102,134 - 84,996 187,130 -
Assigned to:

Public safety - - - 22,472 -
Unassigned - - (144,135) - (153,822)
Total fund balances (deficit) 102,134 588,273 327,061 604,930 3,347,849 Total liabilities and fund balances (deficit) $ 102,134 589,448 $ 327,061 $ 741,437 $ 3,784,739 $ CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Nonmajor Governmental Funds – Special Revenue Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 72 Housing
Income
Aviation
Assistance
Police
Grants
Local
Transportation
Fund LLMD

REVENUES
Taxes $ - -$ $ - $ 22,062 - $
Licenses and permits - - - - -
Intergovernmental 20,942 - 145,271 881,143 -
Loan repayments 5,600 - - - -
Use of money and property 1,330 - 510 1,777 73
Miscellaneous - - - - -
Total revenues 20,942 6,930 145,781 882,920 22,135

EXPENDITURES
Current:

Public safety - 182,572 - - -
Municipal airport 12,785 - - - -
Highways and streets - - 298,807 - 12,210
Parks and recreation - - - - -
Capital outlay - - - 439,743 -
Total expenditures 12,785 - 182,572 738,550 12,210
Net change in fund balances 6,930 8,157 (36,791) 144,370 9,925 Fund balances (deficit) - beginning (17,844) 470,379 216,533 899,211 24,581 Fund balances (deficit) - ending $ (9,687) 477,309 $ 179,742 $ 1,043,581 $ 34,506 $ CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Nonmajor Governmental Funds – Special Revenue Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued)
73 Mendota CFD
Mendota
Community
Corporation
Development
Fees Measure C Total

REVENUES
Taxes 534,437 $ - $ - $ 482,396 $ 1,038,895 $
Licenses and permits - - 31,580 - 31,580
Intergovernmental - - - 43,247 1,090,603
Loan repayments - - - - 5,600
Use of money and property 1,180 - 1,306 1,511 7,687
Miscellaneous 76,364 - - - 76,364
Total revenues 76,364 535,617 32,886 527,154 2,250,729

EXPENDITURES
Current:

Public safety 401,424 - 1,486 - 585,482
Municipal airport - - - - 12,785
Highways and streets - - - 277,113 588,130
Parks and recreation - 46,497 - - 46,497
Capital outlay - - - 212,680 652,423
Total expenditures 46,497 401,424 1,486 489,793 1,885,317 Net change in fund balances 29,867 134,193 31,400 37,361 365,412 Fund balances (deficit) - beginning 72,267 454,080 295,661 567,569 2,982,437 Fund balances (deficit) - ending $ 588,273 102,134 $ 327,061 $ 604,930 $ 3,347,849 $ CITY OF MENDOTA | JUNE 30, 2023
Nonmajor Governmental Funds – Capital Projects Funds
Combining Balance Sheet
74 CDBG - Sewer
and Drainage
Projects
Street Capital
Projects Total
ASSETS
Cash and investments 86,566 $ 276 $ 86,842 $
Receivables - 53 53
Total assets $ 276 86,619 $ 86,895 $

LIABILITIES
Total liabilities - $ - $ - $

FUND BALANCES (DEFICITS)
Restricted to:

Highways and streets 86,619 - 86,619
Assigned to:

Highways and streets - 276 276
Total fund balances (deficit) 276 86,619 86,895
Total liabilities and fund balances (deficit) $ 276 86,619 $ 86,895 $ CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2023
Nonmajor Governmental Funds – Capital Projects Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 75 CDBG - Sewer
and Drainage
Projects
Street Capital
Projects Total

REVENUES
Use of money and property $ 1 244 $ 245 $
Total revenues 1 244 245

EXPENDITURES - - -
Excess (deficiency) of revenues over (under)
expenditures 1 244 245
Other financing sources (uses):

Transfers in 26,065 - 26,065
Total other financing sources (uses) 26,065 - 26,065
Net change in fund balances 244 26,066 26,310
Fund balances (deficit) - beginning (25,790) 86,375 60,585 Fund balances (deficit) - ending $ 276 86,619 $ 86,895 $ 1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
ORDINANCE NO. 24-03

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MENDOTA AMENDING CHAPTER 2.04 OF TITLE 2 OF THE MENDOTA MUNICIPAL CODE RELATING TO

THE TIME OF REGULAR CITY COUNCIL MEETINGS
WHEREAS, at its Special Meeting on June 19, 2024, the City Council of the City of Mendota (“City”) discussed its desire to consider revisions to the City’s current schedule that places the City Council’s regular meetings on the second and fourth Tuesday of each month at 6:00 p.m.; and
WHEREAS, Government Code section 54954 provides public agencies’ legislative bodies “shall provide, by ordinance, resolution, bylaws, or by whatever other rule is required for the conduct of business by that body, the time and place for holding regular meetings.” (Gov. Code, § 54954, subd. (a).); and WHEREAS, Government Code section 36805 states, “The city council shall hold regular meetings at least once a month at times fixed by ordinance or resolutions.

It may adjourn any regular or adjourned meeting to a date specified in the order of adjournment. When so adjourned, the adjourned meeting is a regular meeting for all purposes.” (Gov. Code, § 36805, emphasis added.); and
WHEREAS, the Mendota Municipal Code (“MMC”) currently sets the City Council’s regular meeting schedule by ordinance in Section 2.04.010; and WHEREAS, as a result, any desired revisions to the City Council’s regular meeting schedule must be adopted by ordinance in order to be effective.

NOW, THEREFORE, the City Council of the City of Mendota does ordain as follows:

SECTION 1. The Recitals set forth above are incorporated herein and by this reference made an operative part hereof.

SECTION 2. Section 2.04.010 of Chapter 2.04 of Title 2 of the Mendota Municipal Code is hereby amended to read as follows:

2.04.010 – Regular City Council Meetings.

A. Time. Regular meetings of the council shall be held on the ____________________ second and fourth Tuesdays of each month at ________ six p.m. Such meetings shall immediately follow the meeting of 2 the Mendota redevelopment agency when such meetings are held on the same date as the meeting of the council. In case the meeting date falls on a legal holiday, the regular meeting shall be held on the first business day thereafter.

B. Place. All regular meetings of the council shall be held in a place designated as council chambers. In the event the council chambers are in use or occupied said meeting may be moved to such other place as the council may direct.

SECTION 3. Severability. If any part of this Ordinance is held to be invalid for any reason, such decision shall not affect the validity of the remaining portions of this Ordinance, and the City Council hereby declares that it would have passed the remainder of this Ordinance, as if such invalid portion thereof had been deleted.

SECTION 4. The City Council hereby finds and determines that its adoption of this Ordinance is not subject to environmental review under the Public Resources Code, § 21000 et seq., the California Environmental Quality Act (“CEQA”), because the amendments do not have the potential for resulting in either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment and therefore are not considered a “project” under CEQA. (Pub. Res.

Code, § 21065; 14 Cal. Code Regs., §§ 15378(a), 15064(d)(3).) Accordingly, the City Clerk is hereby directed to file a Notice of Exemption.

SECTION 5. The Mayor shall sign and the City Clerk shall certify to the passage of this Ordinance and will see that it is published and posted in the manner required by law.

SECTION 6. This Ordinance shall become effective at midnight on the 31st day following its adoption.
* * * * * * * * * *
The foregoing ordinance was introduced on the 25th day of June, 2024, and duly passed and adopted by the City Council of the City of Mendota at a regular meeting thereof held on the ____ day of July, 2024, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN: ______________________________
Victor Martinez, Mayor
ATTEST:
______________________________
Celeste Cabrera-Garcia, City Clerk
APPROVED AS TO FORM:
______________________________
John P. Kinsey, City Attorney
455 W. Fir Avenue
Clovis, CA 93611
Tel: (559) 449-2700
Fax: (559) 449-2715
www.provostandpritchard.com
G:\Mendota_City of-3336\3336OG01_On-Going\100\110 Status Reports\City Eng Council Report.docx Engineering  Surveying  Planning  Environmental  GIS  Construction Services  Hydrogeology  Consulting Clovis  Bakersfield  Visalia  Modesto  Los Banos  Chico  Merced  Sacramento Memorandum
To: City Council via Cristian Gonzalez, City Manager
From: Michael Osborn, City Engineer
Jeff O’Neal, City Planner
Subject: City Engineer’s Report to City Council
Date: June 6, 2024
Engineering Projects:

1. Rojas Pierce Park:
• CDBG funded Phase 3: Restroom & Concession Building in progress • Working with staff for improvements to new soccer field

2. Well 10 and Water Main Relocation
• Construction documents are completed and potential to bid and construct this summer; Coordination with USBR, PG&E

3. Citywide RRXG Improvements:
• Coordinating crossing improvements with Railroad, Caltrans & CPUC • Construction anticipated in Winter 2024

4. Backwash Reclaim Project
• Design is underway; looking for funding opportunities for construction

5. Mendota Stormwater Improvement Project
• Prop 68 UFPGP funded: Construction began in August
• Construction to be completed this month

6. Derrick & Oller Roundabout
• CEQA & NEPA completed
• 100% Construction Documents reviewed by Caltrans
• Construction anticipated in Summer 2024

7. Westside Water Tank & Booster Pump
• ARPA funded design in progress
• Coordinating with Amador & Smoot Extension design
• Construction anticipated in Fall 2024

8. 5
th & Quince Street Reconstruction:
• Design in progress
• Construction funded with STBG funds in FFY 23/24

9. Amador & Smoot Extension:
• Design in progress
• $874,000 in STBG & CMAQ TPP funds; Construction authorization in FFY 23/24 • Coordinating with WWD for easement/right-of-way

10. 2025 Local Street Reconstruction:
• Design to start in Summer 2024
• Construction funded with CPFCDS Congressional Appropriations in FFY 24/25

11. Divisadero Street Reconstruction:

To: City Council via City Manager June 6, 2024
City Engineer’s Report to City Council Page 2 of 3
G:\Mendota_City of-3336\3336OG01_On-Going\100\110 Status Reports\City Eng Council Report.docx • Application for $985,157 in STBG funding submitted to FCOG for competitive call for projects & was awarded for FFY 25/26
• Design in progress
Planning/Development Projects

1. Rojas Pierce Park Annexation
• Continuing discussions with USBR about whether and how the WWD land retirement program affects the project.
• Providing legal descriptions of land for WWD use in consent agreement with USBR

2. Housing Element Update
• Met with HCD on June 4. The Housing Element is being revised per HCD comments.

3. Airport Reuse
• Revising concepts for reuse.

4. Belmont & SR 33
• Site Plan approved in April.

GIS/Mapping Projects

1. Citywide Streetlight Inventory and Evaluation
• All lights are mapped; reviewing with City and identifying underlit areas Grant Applications:

1. Triangle Park & Pool Park:
• Assisted in various Grant applications for both parks

2. Marie Street Reconstruction:
• Application for $2.25 million in CMAQ funding submitted to FCOG for competitive call for projects was not successful but included in new opportunity headed by FCOG for CPRG funding
On-going (this month):

1. Representation of the City at FCOG TTC

2. Coordination of road projects with Caltrans

3. Assistance to staff for grant obligations & opportunities

4. Coordination with USACOE for Panoche Creek flood study

5. Following up with FAA for airport closure

6. Prioritizing local street improvements

7. Preparing LLMD reporting
Overall P&P Staff engaged (month of May):
• Engineers: 11
• Planners: 5
• Surveyors: 1
• Environmental Specialist: 1
• GIS/CAD Specialists: 3
• Construction Manager: 1
• Project Administrator: 1
To: City Council via City Manager June 6, 2024
City Engineer’s Report to City Council Page 3 of 3
G:\Mendota_City of-3336\3336OG01_On-Going\100\110 Status Reports\City Eng Council Report.docx Abbreviations:

EOPCC – Engineer’s Opinion of Probable Construction Cost NTP – Notice to Proceed
CUCCAC – California Uniform Construction Cost Accounting Commission
STBG – Surface Transportation Block Grant
CMAQ – Congestion Mitigation and Air Quality (grant)
ATP – Active Transportation Plan (grant)
RFP – Request for Proposal
RFA- Request for Authorization (for grant funding)
FCOG – Fresno Council of Governments
ADA – Americans with Disabilities Act
DBE – Disadvantaged Business Enterprise
TTC – Technical Transportation Committee (through FCOG) RTP/SCS – Regional Transportation Plan, Sustainable
Communities Strategies
Animal Control
Monthly Log
May 2024

ADDRESS TYPE DATE BREED/DESCRIPTION SEX OWNER IMPOUND Y/N DOG DISPOSITION CASE DISPOSITION OFFENSE FINE OFFICER 560 DIVISADERO ST PUBLIC HAZARD 5/1/2024 3 DOGS N/A N/A NO UNABLE TO LOCATE GONE ON ARRIVAL N/A $0.00 G.ALCAZAR 1143 PUCHEU ST LOST/FOUND ANIMAL 5/1/2024 GERMAN SHEPHERD F N/A YES DOG POUND NECESSARY ACTION TAKEN N/A $0.00 G.ALCAZAR MENDOTA ELEMENTARY SCHOOL ANIMAL COMPLAINT 5/1/2024 6 DOGS N/A N/A NO UNABLE TO CONTAIN NECESSARY ACTION TAKEN N/A $0.00 G.ALCAZAR 1100 7TH ST ANIMAL COMPLAINT 5/2/2024 LARGE DOG N/A N/A NO NO SURRENDERS NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO/G.ALCAZAR 230 MCCABE ST PUBLIC HAZARD 5/2/2024 DEAD CAT N/A N/A NO DISPOSED NECESSARY ACTION TAKEN N/A $0.00 G.ALCAZAR 4TH/OLLER LOST/FOUND ANIMAL 5/2/2024 LARGE DOG N/A N/A NO UNABLE TO LOCATE GONE ON ARRIVAL N/A $0.00 A.NAVARRO 1798 6TH ST PUBLIC HAZARD 5/6/2024 2 LARGE DOGS N/A N/A NO UNABLE TO CONTAIN NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO/G.ALCAZAR MENDOTA PD LOST/FOUND ANIMAL 5/6/2024 HUSKY M N/A YES DOG POUND NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO/G.ALCAZAR 6TH QUINCE ST PUBLIC HAZARD 5/6/2024 DEAD DOG N/A N/A NO DISPOSED NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO/G.ALCAZAR 612 RIO FRIO ST ANIMAL COMPLAINT 5/6/2024 DEAD CAT N/A N/A NO DISPOSED NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO/G.ALCAZAR 6TH/STAMOULES ANIMAL COMPLAINT 5/6/2024 DEAD DOG N/A N/A NO DISPOSED NECESSARY ACTION TAKEN N/A $0.00 G.ALCAZAR 201 MCCABE ST ANIMAL COMPLAINT 5/6/2024 DEAD CAT N/A N/A NO DISPOSED NECESSARY ACTION TAKEN N/A $0.00 G.ALCAZAR QUINCE/6TH ST ANIMAL COMPLAINT 5/6/2024 PITBULL AND MIXED DOG N/A N/A NO UNABLE TO CONTAIN NECESSARY ACTION TAKEN N/A $0.00 G.ALCAZAR 785 I ST LOST/FOUND ANIMAL 5/7/2024 HUSKY N/A NO LOST COMPLETE N/A $0.00 A.NAVARRO DIVISADERO CIRCLE PUBLIC HAZARD 5/7/2024 GERMAN SHEPHERD N/A NO CONTAINED BY OWNER NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO 781 I ST LOST/FOUND ANIMAL 5/7/2024 HUSKY N/A NO RETURNED TO OWNER COMPLETE 1ST $0.00 A.NAVARRO 6TH/QUINCE ANIMAL COMPLAINT 5/8/2024 MULTIPLE DOGS N/A N/A NO UNABLE TO LOCATE GONE ON ARRIVAL N/A $0.00 A.NAVARRO 570 4TH ST ANIMAL COMPLAINT 5/8/2024 2 CATS N/A N/A NO UNABLE TO CONTAIN NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO 485 MARIE ST PUBLIC HAZARD 5/8/2024 3 LARGE DOGS N/A N/A NO UNABLE TO LOCATE GONE ON ARRIVAL N/A $0.00 A.NAVARRO 230 FLEMING AVE ANIMAL COMPLAINT 5/9/2024 10 DOGS N/A NO CONTAINED BY OWNER NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO 220 GONZALEZ ST ANIMAL COMPLAINT 5/10/2024 5 DOGS N/A NO NO SURRENDERS NECESSARY ACTION TAKEN N/A $0.00 G.ALCAZAR 216 K ST ANIMAL COMPLAINT 5/10/2024 CHIHUAHUA F NO CONTAINED BY OWNER NECESSARY ACTION TAKEN N/A $0.00 G.ALCAZAR 216 K ST PUBLIC HAZARD 5/11/2024 SMALL BROWN DOG F NO CONTAINED BY OWNER NECESSARY ACTION TAKEN N/A $0.00 G.ALCAZAR 653 SORENSON ANIMAL COMPLAINT 5/13/2024 DEAD CAT N/A N/A NO DISPOSED NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO/G.ALCAZAR 211 HOLMES AVE ANIMAL COMPLAINT 5/13/2024 DEAD CAT N/A N/A NO DISPOSED NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO 798 LOLITA ST LOST/FOUND ANIMAL 5/13/2024 GOLDEN RETRIEVER N/A N/A YES DOG POUND NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO 281 MCCABE ST ANIMAL COMPLAINT 5/16/2024 PITBULL N/A NO CONTAINED BY OWNER NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO 1190 PUCHEU ST ANIMAL COMPLAINT 5/16/2024 CHIHUAHUA N/A N/A YES DOG POUND NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO 330 ARNAUDON DR LOST/FOUND ANIMAL 5/16/2024 3 PITBULLS N/A N/A YES DOG POUND NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO MENDOTA JR HIGH ANIMAL COMPLAINT 5/16/2024 PITBULL N/A N/A NO UNABLE TO LOCATE GONE ON ARRIVAL N/A $0.00 A.NAVARRO 360 ARNAUDON DR ANIMAL COMPLAINT 5/16/2024 PUPPY N/A N/A YES DOG POUND NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO 339 ROSALES LN LOST/FOUND ANIMAL 5/17/2024 DOBERMAN F N/A YES DOG POUND NECESSARY ACTION TAKEN N/A $0.00 G.ALCAZAR 211 MCCABE AVE ANIMAL COMPLAINT 5/17/2024 4 CATS N/A N/A NO UNABLE TO LOCATE GONE ON ARRIVAL N/A $0.00 G.ALCAZAR WILLIAM R JOHNSTON AIRPORT ANIMAL COMPLAINT 5/20/2024 3 GERMAN SHEPHERDS N/A N/A YES DOG POUND NECESSARY ACTION TAKEN N/A $0.00 G.ALCAZAR 1208 6TH ST LOST/FOUND ANIMAL 5/20/2024 DOBERMAN N/A N/A YES DOG POUND NECESSARY ACTION TAKEN N/A $0.00 G.ALCAZAR 967 PUCHEU ST ANIMAL COMPLAINT 5/21/2024 AGGRESSIVE GRAY PITBULL M NO UNABLE TO LOCATE REPORT TO FOLLOW N/A $0.00 G.ALCAZAR MENDOTA ELEMENTARY SCHOOL PUBLIC HAZARD 5/22/2024 AGGRESSIVE HUSKY N/A N/A YES DOG POUND NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO 202 J ST LOST/FOUND ANIMAL 5/22/2024 DEAD CAT N/A N/A NO DISPOSED NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO 1225 OLLER ST ANIMAL COMPLAINT 5/23/2024 3 PUPPIES N/A N/A NO UNABLE TO LOCATE GONE ON ARRIVAL N/A $0.00 A.NAVARRO BELMONT/GUILLEN LOST/FOUND ANIMAL 5/23/2024 6 GERMAN SHEPHERDS N/A N/A YES DOG POUND NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO 785 I ST LOST/FOUND ANIMAL 5/23/2024 HUSKY N/A N/A NO LOST NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO 619 GARCIA ST ANIMAL COMPLAINT 5/24/2024 HUSKY N/A N/A YES DOG POUND NECESSARY ACTION TAKEN N/A $0.00 G.ALCAZAR 240 FLEMING AVE ANIMAL COMPLAINT 5/24/2024 4 DOGS N/A NO CONTAINED BY OWNER WARNING N/A $0.00 G.ALCAZAR 634 DE LA CRUZ ST LOST/FOUND ANIMAL 5/27/2024 HUSKY N/A NO RETURNED TO OWNER CITE N/A $50.00 G.ALCAZAR 329 J ST ANIMAL COMPLAINT 5/28/2024 DEAD CAT N/A N/A NO DISPOSED NECESSARY ACTION TAKEN N/A $0.00 G.ALCAZAR 417 HOLMES AVE ANIMAL COMPLAINT 5/28/2024 HUSKY F NO CONTAINED BY OWNER WARNING N/A $0.00 A.NAVARRO 785 I ST LOST/FOUND ANIMAL 5/28/2024 HUSKY N/A NO RETURNED TO OWNER CITE N/A $220.00 G.ALCAZAR/A.NAVARRO DE LA CRUZ ST/BLANCO ST ANIMAL COMPLAINT 5/28/2024 DEAD CAT N/A N/A NO DISPOSED NECESSARY ACTION TAKEN N/A $0.00 A.NAVARRO 652 4TH CT ANIMAL COMPLAINT 5/30/2024 11 PUPPIES N/A N/A NO UNABLE TO LOCATE GONE ON ARRIVAL N/A $0.00 A.NAVARRO 1957 JENNINGS ST LOST/FOUND ANIMAL 5/31/2024 TEACUP DOG N/A NO LOST NECESSARY ACTION TAKEN N/A $0.00 G.ALCAZAR TOTAL: $270.00
RESCUED: 5
SLEEP: 3
RETURNED TO OWNER: 3
AT DOG POUND: 21
Code Enforcement
Monthly Log
May 2024
ADDRESS TYPE OF CASE 1ST NOTICE DEADLINE STATUS FINE AMOUNT OFFICER MENDOTA PD CITIZEN ASSIST 5/1/2024 N/A COMPLETE $0.00 G.ALCAZAR 1269 MARIE ST MUNICODE VIOLATION(WEEDS) 5/1/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 1200 BLOCK MARIE ST MUNICODE VIOLATION(WEEDS) 5/1/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 977 MARIE ST MUNICODE VIOLATION(WEEDS) 5/1/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 755 MARIE ST MUNICODE VIOLATION(WEEDS) 5/1/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 600 BLOCK MARIE ST MUNICODE VIOLATION(WEEDS) 5/1/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 600 BLOCK MARIE ST MUNICODE VIOLATION(WEEDS) 5/1/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 573 MARIE ST MUNICODE VIOLATION(WEEDS) 5/1/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 500 BLOCK MARIE ST MUNICODE VIOLATION(WEEDS) 5/1/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 934 LOLITA ST MUNICODE VIOLATION(WEEDS) 5/1/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 843 LOLITA ST MUNICODE VIOLATION(WEEDS) 5/1/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 784 LOLITA ST MUNICODE VIOLATION(WEEDS) 5/1/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR SONORA MINA MART MUNICODE VIOLATION(LOITERING) 5/1/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR LOZANO PARK VEHICLE CHECK 5/6/2024 N/A CHECKS OK $0.00 G.ALCAZAR 843 LOLITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 800 BLOCK LOLITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 706 LOLITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 667 LOLITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 642 LOLITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 573 LOLITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 500 BLOCK LOLITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 471 LOLITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 1099 7TH ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 1000 7TH ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 697 S KATE ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 661 S KATE ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 607 S KATE ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 566 S KATE ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 485 NAPLES ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 1109 9TH ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 807 JUANITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 800 BLOCK JUANITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 1278 OLLER ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 800 BLOCK JUANITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 800 BLOCK JUANITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 761 JUANITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 742 JUANITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 730 JUANITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 731 JUANITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 606 JUANITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 600 BLOCK JUANITA ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 10TH/OLLER MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 600 BLOCK INEZ ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 507 OLLER ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 866 OLLER ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 1081 PUCHEU ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 277 K ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 203 J ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 1641 7TH ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 528 I ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 606 I ST MUNICODE VIOLATION(WEEDS) 5/6/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR QUINCE/BELMONT MUNICODE VIOLATION(WEEDS) 5/7/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO Code Enforcement
Monthly Log
May 2024
JENNINGS/9TH MUNICODE VIOLATION(WEEDS) 5/7/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO MENDOTA PD LOBBY TRAFFIC 5/7/2024 N/A COMPLETE $0.00 A.NAVARRO 250 GREGG CT N FOLLOW UP 5/7/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 766 STAMOULES ST MUNICODE VIOLATION(WEEDS) 5/8/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 1908 7TH ST MUNICODE VIOLATION(WEEDS) 5/8/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 613 STAMOULES ST MUNICODE VIOLATION(WEEDS) 5/8/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 573 STAMOULES ST MUNICODE VIOLATION(WEEDS) 5/8/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 661 TULE ST MUNICODE VIOLATION(WEEDS) 5/8/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 2025 6TH ST MUNICODE VIOLATION(WEEDS) 5/8/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 1967 7TH ST MUNICODE VIOLATION(WEEDS) 5/8/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 796 UNIDA ST MUNICODE VIOLATION(WEEDS) 5/8/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO FAMILY DOLLAR MUNICODE VIOLATION(WEEDS) 5/8/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 151 BELMONT AVE MUNICODE VIOLATION(WEEDS) 5/8/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 640 DERRICK AVE MUNICODE VIOLATION(WEEDS) 5/8/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 580 DERRICK AVE MUNICODE VIOLATION(WEEDS) 5/8/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 561 TULE ST MUNICODE VIOLATION(WEEDS) 5/8/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 200 DERRICK AVE MUNICODE VIOLATION(WEEDS) 5/8/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 250 N GREGG CT FOLLOW UP 5/8/2024 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO DERRICK AVE/MCCABE SUBJECT CHECK 5/8/2024 N/A CHECKS OK $0.00 A.NAVARRO 560 DIVISADERO ST FOLLOW UP 5/8/2024 N/A REPORT TO FOLLOW $0.00 A.NAVARRO 325 NAPLES ST VEHICLE NUISANCE 5/10/2024 N/A CITE $50.00 G.ALCAZAR WILLIAM R JOHNSTON MUNI AIRPORT TRESPASS 5/10/2024 N/A WARNING $0.00 G.ALCAZAR MENDOTA PD LOBBY TRAFFIC 5/10/2024 N/A COMPLETE $0.00 G.ALCAZAR 6TH/OLLER MUNICODE VIOLATION(BUSINESS PERMIT) 5/10/2024 N/A CHECKS OK $0.00 G.ALCAZAR 200 DERRICK AVE VENDOR 5/10/2024 N/A CHECKS OK $0.00 G.ALCAZAR LATINO MARKET VENDOR 5/10/2024 N/A WARNING $0.00 G.ALCAZAR WILLIAM R JOHNSTON MUNI AIRPORT TRESPASS 5/11/2024 N/A WARNING $0.00 G.ALCAZAR SORENSON/LOCUST FIRE 5/11/2024 N/A TURN OVER TO CALFIRE $0.00 G.ALCAZAR BLACK/SORENSON VENDOR 5/11/2024 N/A CITE $250.00 G.ALCAZAR WILLIAM R JOHNSTON MUNI AIRPORT TRESPASS 5/12/2024 N/A WARNING $0.00 G.ALCAZAR 5TH/NAPLES MUNICODE VIOLATION(OPEN CONTAINER) 5/12/2024 N/A CITE $100.00 G.ALCAZAR 250 GREGG CT N CITIZEN ASSIST 5/12/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR SONORA MINA MART MUNICODE VIOLATION(OPEN CONTAINER) 5/12/2024 N/A CITE $50.00 G.ALCAZAR MENDOTA PD LOBBY TRAFFIC 5/13/2024 N/A COMPLETE $0.00 G.ALCAZAR MENDOTA PD LOBBY TRAFFIC 5/13/2024 N/A COMPLETE $0.00 A.NAVARRO 251 MALDONADO ST MUNICODE VIOALATION(WEEDS) 5/14/2024 N/A WARNING $0.00 A.NAVARRO 647 PEREZ ST VEHICLE CHECK 5/14/2024 N/A CITE $50.00 A.NAVARRO 647 PEREZ ST VEHICLE CHECK 5/14/2024 N/A CITE $50.00 A.NAVARRO 647 PEREZ ST VEHICLE CHECK 5/14/2024 N/A CITE $50.00 A.NAVARRO 244 MALDONADO ST MUNICODE VIOLATION(WEEDS) 5/14/2024 N/A WARNING $0.00 A.NAVARRO 467 OLLER ST MUNICODE VIOLATION(OPEN CONTAINER) 5/14/2024 N/A CITE $50.00 A.NAVARRO MENDOTA PD LOBBY TRAFFIC 5/14/2024 N/A COMPLETE $0.00 A.NAVARRO 784 LOLITA ST DELIVER MESSAGE 5/15/2024 N/A COMPLETE $0.00 A.NAVARRO MENDOTA PD LOBBY TRAFFIC 5/15/2024 N/A COMPLETE $0.00 A.NAVARRO 974 2ND ST FOLLOW UP 5/15/2024 N/A COMPLETE $0.00 A.NAVARRO WILLIAM R JOHNSTON MUNI AIRPORT CITIZEN ASSIST 5/15/2024 N/A COMPLETE $0.00 A.NAVARRO 519 LOLITA ST FOLLOW UP 5/15/2024 N/A COMPLETE $0.00 A.NAVARRO 467 OLLER ST MUNICODE VIOALATION\ 5/15/2024 N/A COMPLETE $0.00 A.NAVARRO 9TH/MARIE SUBJECT CHECK 5/15/2024 N/A ARREST $0.00 A.NAVARRO 103 KATE CT VEHICLE NUISANCE 5/17/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 413 MARIE ST VEHICLE NUISANCE 5/18/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 467 OLLER ST MUNICODE VIOLATION(OPEN CONTAINER) 5/18/2024 N/A CITE $150.00 G.ALCAZAR 200 DERRICK AVE MUNICODE VIOLATION(OPEN CONTAINER) 5/18/2024 N/A WARNING $0.00 G.ALCAZAR Code Enforcement
Monthly Log
May 2024
LOZANO PARK MUNICODE VIOLATION(OPEN CONTAINER) 5/18/2024 N/A CITE $50.00 G.ALCAZAR 200 DERRICK AVE MUNICODE VIOLATION(OPEN CONTAINER) 5/19/2024 N/A CITE $100.00 G.ALCAZAR 467 OLLER ST MUNICODE VIOLATION(OPEN CONTAINER) 5/19/2024 N/A WARNING $0.00 G.ALCAZAR MENDOTA PD LOBBY TRAFFIC 5/19/2024 N/A COMPLETE $0.00 G.ALCAZAR AMIGOS MARKET MUNICODE VIOLATION(OPEN CONTAINER) 5/20/2024 N/A WARNING $0.00 G.ALCAZAR 7TH/RIOFRIO CITIZEN ASSIST 5/20/2024 N/A COMPLETE $0.00 G.ALCAZAR MEPD LOBBY TRAFFIC 5/20/2024 N/A COMPLETE $0.00 A.NAVARRO LOZANO/BLANCO VEHICLE CHECK 5/20/2024 N/A CHECKS OK $0.00 A.NAVARRO MENDOTA VILLAGE APARTMENTS NOISE NUISANCE 5/22/2024 N/A UNABLE TO LOCATE $0.00 A.NAVARRO 890 RIO FRIO ST NOISE NUISANCE 5/22/2024 N/A UNABLE TO LOCATE $0.00 A.NAVARRO 630 N KATE ST FOLLOW UP 5/22/2024 N/A COMPLETE $0.00 A.NAVARRO 519 LOLITA ST FOLLOW UP 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 974 2ND ST FOLLOW UP 5/23/2024 N/A COMPLETE $0.00 A..NAVARRO 624 QUINCE ST FOLLOW UP 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO MENDOTA PD LOBBY TRAFFIC 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO MENDOTA PD LOBBY TRAFFIC 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 784 LOLITA ST FOLLOW UP 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 485 MARIE ST MUNICODE VIOLATION(WEEDS) 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 9TH/NAPLES MUNICODE VIOLATION(WEEDS) 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 1161 OLLER ST MUNICODE VIOLATION(WEEDS) 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 613 OLLER ST MUNICODE VIOLATION(WEEDS) 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 507 OLLER ST MUNICODE VIOLATION(WEEDS) 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 1071 PUCHEU ST MUNICODE VIOLATION(WEEDS) 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 1641 7TH ST MUNICODE VIOLATION(WEEDS) 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 755 QUINCE ST MUNICODE VIOLATION(WEEDS) 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 872 QUINCE ST MUNICODE VIOLATION(WEEDS) 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 872 QUINCE ST MUNICODE VIOLATION(WEEDS) 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 536 STAMOULES ST MUNICODE VIOLATION(WEEDS) 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 661 TULE ST MUNICODE VIOLATION(WEEDS) 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 640 DERRICK AVE MUNICODE VIOLATION(WEEDS) 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 540 DERRICK AVE MUNICODE VIOLATION(WEEDS) 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 619 GARCIA ST MUNICODE VIOLATION(WEEDS) 5/23/2024 N/A COMPLETE $0.00 A.NAVARRO 784 LOLITA ST FOLLOW UP 5/24/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR 1269 MARIE ST MUNICODE VIOLATION(WEEDS) 5/26/2024 N/A CITE $100.00 G.ALCAZAR 755 MARIE ST MUNICODE VIOLATION(WEEDS) 5/26/2024 N/A CITE $100.00 G.ALCAZAR 573 MARIE ST MUNICODE VIOLATION(WEEDS) 5/26/2024 N/A CITE $100.00 G.ALCAZAR 500 BLOCK MARIE ST MUNICODE VIOLATION(WEEDS) 5/26/2024 N/A CITE $100.00 G.ALCAZAR 500 BLOCK MARIE ST MUNICODE VIOLATION(WEEDS) 5/26/2024 N/A CITE $100.00 G.ALCAZAR 667 LOLITA ST MUNICODE VIOLATION(WEEDS) 5/26/2024 N/A CITE $100.00 G.ALCAZAR 706 LOLITA ST MUNICODE VIOLATION(WEEDS) 5/26/2024 N/A CITE $100.00 G.ALCAZAR 1109 9TH ST MUNICODE VIOLATION(WEEDS) 5/26/2024 N/A CITE $100.00 G.ALCAZAR 661 S KATE ST MUNICODE VIOLATION(WEEDS) 5/26/2024 N/A CITE $100.00 G.ALCAZAR 566 S KATE ST MUNICODE VIOLATION(WEEDS) 5/26/2024 N/A CITE $100.00 G.ALCAZAR 697 S KATE ST MUNICODE VIOLATION(WEEDS) 5/26/2024 N/A CITE $100.00 G.ALCAZAR 807 JUANITA ST MUNICODE VIOLATION(WEEDS) 5/26/2024 N/A CITE $100.00 G.ALCAZAR 761 JUANITA ST MUNICODE VIOLATION(WEEDS) 5/26/2024 N/A CITE $100.00 G.ALCAZAR 606 JUANITA ST MUNICODE VIOLATION(WEEDS) 5/26/2024 N/A CITE $100.00 G.ALCAZAR 600 BLOCK JUANITA ST MUNICODE VIOLATION(WEEDS) 5/26/2024 N/A CITE $100.00 G.ALCAZAR INEZ/7TH MUNICODE VIOLATION(WEEDS) 5/26/2024 N/A CITE $100.00 G.ALCAZAR 8TH/ OLLER MUNICODE VIOLATION(OPEN CONTAINER) 5/26/2024 N/A CITE $100.00 G.ALCAZAR 6TH/OLLER VEHICLE CHECK 5/27/2024 N/A CITE/72 HOUR TAG $50.00 G.ALCAZAR 1269 MARIE ST FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR 755 MARIE ST FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR Code Enforcement
Monthly Log
May 2024
573 MARIE ST FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR 500 BLOCK MARIE ST FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR 500 BLOCK MARIE ST FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR 667 LOLITA ST FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR 706 LOLITA ST FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR 1109 9TH ST FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR 661 S KATE ST FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR 566 S KATE ST FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR 697 S KATE ST FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR 807 JUANITA ST FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR 761 JUANITA ST FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR 606 JUANITA ST FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR 600 BLOCK JUANITA ST FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR INEZ/7TH FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR INEZ/7TH FOLLOW UP 5/27/2024 N/A COMPLETE $0.00 G.ALCAZAR 1236 OLLER FOLLOW UP 5/29/2024 N/A COMPLETE $0.00 A.NAVARRO 485 NAPLES ST FOLLOW UP 5/29/2024 N/A COMPLETE $0.00 A.NAVARRO 1161 OLLER ST FOLLOW UP 5/29/2024 N/A COMPLETE $0.00 A.NAVARRO 613 OLLER ST FOLLOW UP 5/29/2024 N/A COMPLETE $0.00 A.NAVARRO 640 N DERRICK AVE FOLLOW UP 5/29/2024 N/A COMPLETE $0.00 A.NAVARRO 580 DERRICK AVE FOLLOW UP 5/29/2024 N/A COMPLETE $0.00 A.NAVARRO 507 OLLER ST FOLLOW UP 5/29/2024 N/A COMPLETE $0.00 A.NAVARRO 566 LOLITA ST VEHICLE CHECK 5/29/2024 N/A WARNING $0.00 A.NAVARRO 700 SORENSON VEHCLE CHECK 5/29/2024 N/A TAG $0.00 A.NAVARRO 716 SORENSON AVE VEHICLE CHECK 5/29/2024 N/A CITE $50.00 A.NAVARRO POOL PARK VEHICLE CHECK 5/29/2024 N/A CHECKS OK $0.00 A.NAVARRO SILVA/AMADOR VEHICLE CHECK 5/30/2024 N/A WARNING $0.00 A.NAVARRO MENDOTA PD LOBBY TRAFFIC 5/30/2024 N/A COMPLETE $0.00 A.NAVARRO ROJAS PIERCE PARK BUSINESS INSPECTION COMPLIANCE 5/30/2024 N/A CHECKS OK $0.00 A.NAVARRO QUINCE/BELMONT FOLLOW UP 5/30/2024 N/A COMPLETE $0.00 A.NAVARRO 467 OLLER ST MUNICODE VIOLATION(OPEN CONTAINER) 5/31/2024 N/A CITE $50.00 G.ALCAZAR 679 LOZANO ST FOLLOW UP 5/31/2024 N/A NECESSARY ACTION TAKEN $0.00 G.ALCAZAR MENDOTA PD LOBBY TRAFFIC 5/31/2024 N/A COMPLETE $0.00 G.ALCAZAR TOTAL: $2,800.00

MENDOTA POLICE DEPARTMENT
MAY 2024
CASE# ADDRESS RPT DATE DAYS ARREST CRIME TYPE CHARGES
240000996.1 1000 AIRPORT BLVD 5/1/2024 Wed NO FRAUD PC 484G 240000997.1 1258 BELMONT AV 5/1/2024 Wed YES FIGHT AT SCHOOL PC 241.2A 240000998.1 33500 W CALIFORNIA AV 5/1/2024 Wed YES NARCOTICS VIOLATION PC 4573M HS 11377, HS 11378 240001000.1 200 DERRICK AV 5/1/2024 Wed YES ROBBERY
240001001.1 328 J ST 5/1/2024 Wed YES VANDALISM PC 594
240001003.1 1258 BELMONT AV 5/2/2024 Thu NO INCIDENT REPORT 240001012.1 467 QUINCE ST 5/3/2024 Fri NO REPOSSESSION
240001013.1 1258 BELMONT AV 5/3/2024 Fri NO CRIMINAL THREAT PC 422 240001014.1 994 MARIE ST 5/3/2024 Fri NO GRAND THEFT AUTO VC 10851 240001015.1 842 PUCHEU ST 5/3/2024 Fri NO DECEASED PERSON 11-44 240001016.1 325 RIOS ST 5/3/2024 Fri NO SIMPLE ASSAULT PC 242 240001018.1 9TH ST & OLLER ST 5/4/2024 Sat YES SUSPENDED LICENSE VC 14601.1 240001020.1 1090 QUINCE ST 5/4/2024 Sat YES AGGRAVATED ASSAULT (DV) PC 273.5 240001021.1 697 DERRICK AV 5/4/2024 Sat NO PETTY THEFT PC 484 240001028.1 1 ST & KATE ST 5/5/2024 Sun YES WARRANT ARREST PC 978.5 240001030.1 1258 BELMONT AV 5/6/2024 Mon NO SEX OFFENSE PC 311.2 240001031.1 685 JUANITA ST 5/6/2024 Mon NO ATTEMPT SUICIDE 240001036.1 635 I ST 5/8/2024 Wed YES CONTRIBUTING TO MINOR PC 272 240001037.1 736 LOLITA ST 5/8/2024 Wed NO INCIDENT REPORT 240001038.1 361 PUCHEU ST 5/8/2024 Wed NO INCIDENT REPORT 240001039.1 555 STAMOULES ST 5/8/2024 Wed NO CRIMINAL THREAT PC 422 240001042.1 211 SMOOT AV 5/9/2024 Thu NO AGGRAVATED ASSAULT PC 273AA 240001043.1 1000 AIRPORT BLVD 5/9/2024 Thu YES NARCOTICS VIOLATION HS 11364 240001045.1 819 KATE ST 5/9/2024 Thu YES ILLEGAL FIREWORKS HS 12677 240001046.1 800 TULE ST 5/9/2024 Thu YES PUBLIC INTOXICATION PC 647F, WARRANT ARREST 240001047.1 4TH ST & PUCHEU ST 5/9/2024 Thu YES NARCOTICS VIOLATION HS 11377 240001049.1 157 DERRICK AV 5/10/2024 Fri NO INCIDENT REPORT 240001050.1 7TH ST & QUINCE ST 5/10/2024 Fri YES WARRANT ARREST PC 978.5 240001051.1 1491 7TH ST 5/10/2024 Fri NO REPOSSESSION
240001052.1 1000 AIRPORT BLVD 5/10/2024 Fri NO CANCELLED 240001053.1 211 SMOOT AV 5/10/2024 Fri NO INCIDENT REPORT 240001059.1 467 OLLER ST 5/10/2024 Fri YES AGGRAVATED ASSAULT PC 245 240001060.1 720 OLLER ST 5/10/2024 Fri YES ARSON PC 451 240001061.1 719 OLLER ST 5/10/2024 Fri NO CRIMINAL THREAT PC 422 240001062.1 1161 OLLER ST 5/10/2024 Fri NO INCIDENT REPORT 240001063.1 9TH ST & MARIE ST 5/11/2024 Sat YES VEHICLE PURSUIT VC 2800 240001065.1 1000 AIRPORT BLVD 5/11/2024 Sat NO CANCELLED 240001066.1 966 PUCHEU ST 5/11/2024 Sat NO INCIDENT REPORT 240001067.1 290 VALENZUELA ST 5/11/2024 Sat YES AGGRAVATED ASSAULT (DV) PC 273.5 240001068.1 202 I ST 5/11/2024 Sat NO FIELD INTERVIEW
240001071.1 241TUFT ST 5/12/2024 Sun YES TRESPASS PC 602 240001072.1 1992 7TH ST 5/12/2024 Sun NO MENTALLY UNSTABLE WI 5150 240001074.1 210 MCCABE AV 5/13/2024 Mon NO REPOSSESSION 240001075.1 647 PEREZ ST 5/13/2024 Mon NO PETTY THEFT PC 484 240001077.1 1225 OLLER ST 5/14/2024 Tue YES CRIMINAL THREAT PC 422 240001078.1 775 I ST 5/14/2024 Tue YES GTA RECOVERY PC 496D(A) 240001079.1 185 NAPLES ST 5/14/2024 Tue NO REPOSSESSION 240001080.1 202 I ST #125 5/14/2024 Tue NO INCIDENT REPORT 240001082.1 1000 AIRPORT BLVD 5/15/2024 Wed YES PROBATION VIOLATION PC 3056 240001084.1 9TH ST & MARIE ST 5/15/2024 Wed YES RESISTING PC 148A1 240001086.1 6TH ST & MARIE ST 5/16/2024 Thu NO INCIDENT REPORT

MENDOTA POLICE DEPARTMENT
MAY 2024
CASE# ADDRESS RPT DATE DAYS ARREST CRIME TYPE CHARGES
240001088.1 1258 BELMONT AV 5/16/2024 Thu NO INCIDENT REPORT 240001089.1 1258 BELMONT AV 5/17/2024 Fri NO MENTALLY UNSTABLE WI 5150 240001090.1 1161 OLLER ST 5/17/2024 Fri NO AGGRAVATED ASSAULT PC 245A1, PC 245A4 240001091.1 1267 OLLER ST 5/17/2024 Fri NO VANDALISM PC 594B1 240001092.1 DERRICK AV & MCCABE AV 5/17/2024 Fri YES PUBLIC INTOXICATION PC 647F 240001095.1 241 TUFT ST 5/18/2024 Sat NO RO VIOLATION PC 273.6 240001100.1 1000 2ND ST 5/19/2024 Sun NO HIT & RUN VC 20002 240001103.1 901 AIRPORT BLVD 5/20/2024 Mon YES TRESPASS PC 602 240001104.1 1000 AIRPORT BLVD 5/20/2024 Mon NO INCIDENT REPORT 240001105.1 1282 BELMONT AV 5/20/2024 Mon NO CRIMINAL THREAT PC 422 240001106.1 400 OLLER ST 5/20/2024 Mon YES OPEN CONTAINER PC 25620 240001108.1 9TH ST & NAPLES ST 5/20/2024 Mon NO VANDALISM PC 594 240001111.1 265 TUFT ST 5/20/2024 Mon YES TRESPASS PC 602 240001112.1 242 TUFT ST 5/20/2024 Mon YES WARRANT ARREST PC 978.5, HS 11364 240001116.1 901 AIRPORT BLVD 5/21/2024 Tue YES TRESPASS PC 602, PC 148, HS 11364 240001117.1 549 I ST 5/21/2024 Tue NO BURGLARY PC 459
240001119.1 1191 7TH ST 5/21/2024 Tue YES AGGRAVATED ASSAULT PC 245A1, PC 594B1 240001120.1 967 PUCHEU ST 5/21/2024 Tue NO INCIDENT REPORT 240001121.1 9TH ST &NAPLES ST 5/21/2024 Tue YES WARRANT ARREST PC 978.5 240001122.1 1837 6TH ST 5/22/2024 Wed NO REPOSSESSION
240001129.1 7TH ST & PUCHEU ST 5/22/2024 Wed NO FIELD INTERVIEW 240001131.1 140 TUFT ST 5/23/2024 Thu NO INCIDENT REPORT 240001133.1 9TH ST & MARIE ST 5/23/2024 Thu YES WARRANT ARREST PC 978.5 240001134.1 BELMONT AV & GUILLEN PKWY 5/23/2024 Thu YES NARCOTICS VIOLATION HS 11377, HS 11364 240001137.1 784 LOLITA ST 5/24/2024 Fri NO INCIDENT REPORT 240001141.1 225 LUA AV 5/24/2024 Fri YES NOISE COMPLAINT PC 415(2) 240001142.1 7TH ST & OLLER ST 5/24/2024 Fri NO FIELD INTERVIEW 240001146.1 242 TUFT ST 5/25/2024 Sat NO INCIDENT REPORT 240001147.1 2051 8TH ST 5/25/2024 Sat NO MISSING PERSON 240001149.1 7TH ST & OLLER ST 5/25/2024 Sat YES DUI ARREST VC 23152 240001151.1 854 JUANITA ST 5/26/2024 Sun YES VANDALISM PC 594 240001152.1 HWY 33 & BASS AV 5/26/2024 Sun YES DUI ARREST VC 23152 240001154.1 602 L ST 5/27/2024 Mon NO PETTY THEFT PC 484 240001155.1 951 RIO FRIO ST 5/27/2024 Mon NO SIMPLE ASSAULT PC 242 240001158.1 9TH ST & OLLER ST 5/27/2024 Mon NO TRAFFIC COLLISION 240001160.1 4TH ST & L ST 5/27/2024 Mon NO INCIDENT REPORT 240001161.1 818 QUINCE ST 5/27/2024 Mon NO AGGRAVATED ASSAULT PC 245A1 240001165.1 250 DERRICK AV 5/28/2024 Tue NO RAPE PC 261.5A 240001166.1 504 J ST 5/28/2024 Tue NO INCIDENT REPORT
240001168.1 643 QUINCE ST 5/29/2024 Wed NO INCIDENT REPORT 240001169.1 1297 OLLER ST 5/29/2024 Wed NO REPOSSESSION 240001170.1 1000 AIRPORT BLVD 5/29/2024 Wed NO SEX OFFENSE PC 288 240001173.1 647 PEREZ ST 5/29/2024 Wed NO HIT & RUN VC 20002 240001174.1 779 LOLITA ST 5/29/2024 Wed NO INCIDENT REPORT 240001176.1 142 ELM AV 5/29/2024 Wed YES DUI ARREST VC 23152 240001177.1 10TH ST & OLLER ST 5/30/2024 Thu NO VANDALISM PC 594 240001182.1 265 TUFT ST #D 5/30/2024 Thu YES ATTEMPT RESIDENTIAL BURGLARY PC 664/459, PC 594, PC 602, PC 422 240001184.1 6TH ST & OLLER ST 5/31/2024 Fri NO FIELD INTERVIEW 240001186.1 1701 JENNINGS ST 5/31/2024 Fri NO TRAFFIC COLLISION 240001188.1 BLACK AV & ROWE AV 5/31/2024 Fri YES DUI ARREST VC 23152

ALL CRIMES

MENDOTA POLICE DEPARTMENT
MAY 2024 - MAP
®

OTHER CRIMES

NARCOTICS VIOLATION

VANDALISM
WARRANT ARREST ®

MENDOTA POLICE DEPARTMENT
MAY 2024
CRIME TYPE Sun Mon Tue Wed Thu Fri Sat Grand Total
AGGRAVATED ASSAULT 1 1 1 2 5
AGGRAVATED ASSAULT (DV) 2 2
ARSON 1 1
ATTEMPT RESIDENTIAL BURGLARY 1 1
ATTEMPT SUICIDE 1 1
BURGLARY 1 1
CANCELLED 1 1 2
CONTRIBUTING TO MINOR 1 1
CRIMINAL THREAT 1 1 1 2 5
DECEASED PERSON 1 1
DUI ARREST 1 1 1 1 4
FIELD INTERVIEW 1 2 1 4
FIGHT AT SCHOOL 1 1
FRAUD 1 1
GRAND THEFT AUTO 1 1
GTA RECOVERY 1 1
HIT & RUN 1 1 2
ILLEGAL FIREWORKS 1 1
INCIDENT REPORT 2 3 4 4 4 2 19
MENTALLY UNSTABLE 1 1 2
MISSING PERSON 1 1
NARCOTICS VIOLATION 1 3 4
NOISE COMPLAINT 1 1
OPEN CONTAINER 1 1
PETTY THEFT 2 1 3
PROBATION VIOLATION 1 1
PUBLIC INTOXICATION 1 1 2
RAPE 1 1
REPOSSESSION 1 1 2 2 6
RESISTING 1 1
RO VIOLATION 1 1
ROBBERY 1 1
SEX OFFENSE 1 1 2
SIMPLE ASSAULT 1 1 2
SUSPENDED LICENSE 1 1
TRAFFIC COLLISION 1 1 2
TRESPASS 1 2 1 4
VANDALISM 1 1 1 1 1 5
VEHICLE PURSUIT 1 1
WARRANT ARREST 1 1 1 1 1 5
Grand Total 6 16 11 19 13 24 12 101

MENDOTA POLICE DEPARTMENT
MAY 2024 - ARRESTS
4 4
5 8
7 6
5 0
1 2
3 4
5 6
7 8
9 Sun Mon Tue Wed Thu Fri Sat

ARRESTS PER DAY OF WEEK DAYS ARRESTS
Sun 4
Mon 4
Tue 5
Wed 8
Thu 7
Fri 6
Sat 5
Grand Total 39
14 11
10 16
17 14
10 0
2 4
6 8
10 12
14 16
18 Sun Mon Tues Wed Thu Fri Sat

CITATIONS PER DAY OF WEEK

MENDOTA POLICE DEPARTMENT
MAY 2024 - CITES

DAYS COUNT
Sun 14
Mon 11
Tues 10
Wed 16
Thu 17
Fri 14
Sat 10
Grand Total 92
CASE# RPT DATE DAY OF WEEK
240000999.1 5/1/2024 Wed
240001002.1 5/2/2024 Thu
240001004.1 5/2/2024 Thu
240001005.1 5/2/2024 Thu
240001006.1 5/2/2024 Thu
240001007.1 5/2/2024 Thu
240001008.1 5/2/2024 Thu
240001009.1 5/2/2024 Thu
240001010.1 5/3/2024 Fri
240001011.1 5/3/2024 Fri
240001017.1 5/4/2024 Sat
240001019.1 5/4/2024 Sat
240001022.1 5/5/2024 Sun
240001023.1 5/5/2024 Sun
240001024.1 5/5/2024 Sun
240001025.1 5/5/2024 Sun
240001026.1 5/5/2024 Sun
240001027.1 5/5/2024 Sun
240001029.1 5/6/2024 Mon
240001032.1 5/7/2024 Tue
240001033.1 5/7/2024 Tue
240001034.1 5/7/2024 Tue
240001035.1 5/7/2024 Tue
240001040.1 5/8/2024 Wed
240001041.1 5/9/2024 Thu
240001044.1 5/9/2024 Thu
240001048.1 5/10/2024 Fri
240001054.1 5/10/2024 Fri
240001055.1 5/10/2024 Fri
240001056.1 5/10/2024 Fri
240001057.1 5/10/2024 Fri
240001058.1 5/10/2024 Fri
240001064.1 5/11/2024 Sat
240001069.1 5/12/2024 Sun
240001070.1 5/12/2024 Sun
240001073.1 5/13/2024 Mon
240001076.1 5/13/2024 Mon
240001081.1 5/15/2024 Wed
240001083.1 5/15/2024 Wed
240001085.1 5/15/2024 Wed
240001087.1 5/16/2024 Thu
240001093.1 5/18/2024 Sat
240001094.1 5/18/2024 Sat
240001096.1 5/18/2024 Sat
240001097.1 5/19/2024 Sun
240001098.1 5/19/2024 Sun
CASE# RPT DATE DAY OF WEEK
240001099.1 5/19/2024 Sun
240001101.1 5/19/2024 Sun
240001102.1 5/19/2024 Sun
240001107.1 5/20/2024 Mon
240001109.1 5/20/2024 Mon
240001110.1 5/20/2024 Mon
240001113.1 5/20/2024 Mon
240001114.1 5/21/2024 Tue
240001115.1 5/21/2024 Tue
240001118.1 5/21/2024 Tue
240001123.1 5/22/2024 Wed
240001124.1 5/22/2024 Wed
240001125.1 5/22/2024 Wed
240001126.1 5/22/2024 Wed
240001127.1 5/22/2024 Wed
240001128.1 5/22/2024 Wed
240001130.1 5/22/2024 Wed
240001132.1 5/23/2024 Thu
240001135.1 5/23/2024 Thu
240001136.1 5/23/2024 Thu
240001138.1 5/24/2024 Fri
240001139.1 5/24/2024 Fri
240001140.1 5/24/2024 Fri
240001143.1 5/25/2024 Sat
240001144.1 5/25/2024 Sat
240001145.1 5/25/2024 Sat
240001148.1 5/25/2024 Sat
240001150.1 5/26/2024 Sun
240001153.1 5/27/2024 Mon
240001156.1 5/27/2024 Mon
240001157.1 5/27/2024 Mon
240001159.1 5/27/2024 Mon
240001162.1 5/28/2024 Tue
240001163.1 5/28/2024 Tue
240001164.1 5/28/2024 Tue
240001167.1 5/29/2024 Wed
240001171.1 5/29/2024 Wed
240001172.1 5/29/2024 Wed
240001175.1 5/29/2024 Wed
240001178.1 5/30/2024 Thu
240001179.1 5/30/2024 Thu
240001180.1 5/30/2024 Thu
240001181.1 5/30/2024 Thu
240001183.1 5/31/2024 Fri
240001185.1 5/31/2024 Fri
240001187.1 5/31/2024 Fri

MENDOTA POLICE DEPARTMENT
MAY 2024 – VEHICLE STOPS
TOTAL VEHICLE STOPS – 255
▪ WITH CASE NUMBERS – 96
▪ WITHOUT CASE NUMBERS - 159
96 159
0 20
40 60
80 100
120
140
160
180
200

CASES NO CASES

VEHICLE STOPS
CASES, 96,
38%

NO CASES,
159, 62%

MENDOTA POLICE DEPARTMENT
MAY 2024
CRIME TYPE December
January
February
March
April
May
June
July
August
September
October
November
December
2024 Totals
APR-MAY%
Homicide 0 0 0 0 0 0 0 NON-CAL
Rape 2 0 1 0 0 1 2 NON-CAL
Other Sex Offense 0 0 2 2 0 1 5 NON-CAL
Robbery 0 0 0 0 1 1 2 0%
Aggravated Assault 5 2 5 2 3 5 17 67%
Aggravated Assault (DV) 4 2 3 7 4 2 18 -50%
Simple Assault 1 5 2 4 6 2 19 -67%
Simple Assault (DV) 0 0 0 1 2 0 3 -100%
Residential Burglary 2 0 2 1 0 1 4 NON-CAL
Commercial Burglary 0 0 0 0 0 0 0 NON-CAL
Auto Theft 2 3 1 3 1 1 9 0%
Grand Theft 1 2 1 0 3 0 6 -100%
Petty Theft 2 4 1 2 5 3 15 -40%
Vehicle Burglary 1 1 1 1 0 0 3 NON-CAL
ID Theft/Fraud 1 1 1 0 1 1 4 0%
Arson 1 0 0 0 1 1 2 0%
Vandalism 4 10 10 4 10 5 39 -50%
Hate Crimes 0 0 0 0 0 0 0 NON-CAL
Possession of Firearm 0 0 0 0 0 0 0 NON-CAL
Possession of Knife 0 1 1 1 0 0 3 NON-CAL
DUI Arrests 8 3 1 5 3 4 16 33%
Public Intoxication 3 4 1 2 1 2 10 100%
Narcotics Violation 5 6 4 4 2 5 21 150%
Parole/Probation Violation 0 0 2 1 0 1 4 NON-CAL
Restraining Order Violation 1 0 2 1 2 1 6 -50%
Warrant Arrest 10 14 12 10 15 5 56 -67%
Mental Health Reports 3 1 1 7 3 2 14 -33%
Runaway / Missing 1 3 1 3 3 1 11 -67%
Trespass 1 0 3 1 1 4 9 300%
TOTALS 58 62 58 62 67 49 0 0 0 0 0 0 0 298 -27%

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