Agenda packet — Mendota City Council, June 17, 2025

Minutes of City Council Meeting 1 June 3, 2025

MINUTES OF MENDOTA

REGULAR CITY COUNCIL MEETING
Regular Meeting June 3, 2025
Meeting called to order by Mayor Martinez at 6:01 PM
Roll Call
Council Members Present: Mayor Victor Martinez, Mayor Pro Tem Jose Alonso, and Council Members Libertad “Liberty” Lopez,
Jesus “Jesse” Mendoza and Joseph R. Riofrio
Council Members Absent: None
Flag salute led by Mayor Pro Tem Alonso
A moment of silence was held for Adrian Castellanos who had recently passed away.

Invocation led by Police Chaplain Robert Salinas

FINALIZE THE AGENDA

1. Adjustments to Agenda.

2. Adoption of final Agenda.

City Manager Gonzalez requested that Business item 2 be tabled to a future meeting.

A motion was made by Mayor Pro Tem Alonso to adopt the modified agenda as requested by staff, seconded by Council Member Lopez; unanimously approved (5 ayes).

PRESENTATIONS

1. City Council to present a congressional certificate to the Muratalla Family on behalf of Congressman Adam Gray in honor of the dedication of the Alfredo Muratalla Baseball Field.

Minutes of City Council Meeting 2 June 3, 2025
The City Council presented a congressional certificate to the Muratalla Family on behalf of Congressman Adam Gray in honor of the dedication of the Alfredo Muratalla Baseball Field and shared a few words.

2. City Council to present a congressional certificate to the Mares Family on behalf of Congressman Adam Gray in honor of the re-dedication of the Benny Mares Sr.

Baseball Field.

The City Council presented a congressional certificate to the Mares Family on behalf of Congressman Adam Gray in honor of the re-dedication of the Benny Mares Sr. Baseball Field and shared a few words.

MAYOR AND COUNCIL REPORTS AND INFORMATIONAL ITEMS

1. Council Member(s)
Council Member Riofrio requested that staff conduct a survey to identify bucked sidewalks, areas that need sidewalks, or sidewalks that need improved accessibility; commented on the overpopulation of cats in the community; the status of the soccer fields at Rojas-Pierce Park; and a donor for the 2025 Mendota Fireworks Spectacular.

Discussion was held on the need for individuals to be responsible for their pets and the procedures of the Animal Control Department.

Council Member Lopez commented on the 2025 Mendota Fireworks Spectacular; services offered by the General Consulate of El Salvador in Fresno; the status of the Derrick and Oller Roundabout project; additional funding that was earmarked for the Community Center project; and thanked the community for their support of a funeral car wash fundraiser.

Mayor Pro Tem Alonso thanked Congressman Adam Gray for selecting a Mendota project for congressional earmarks; commented on his involvement in the Community Center Subcommittee (“Sub-committee”) and the Sub- committee’s work on the Community Center project; congratulated the residents that graduated college; and congratulated Mendota Junior High School and Mendota High School graduates.

Council Member Mendoza thanked Congressman Adam Gray for selecting a Mendota project for congressional earmarks; congratulated the graduating class of 2025; commented on the Pool Park Rehabilitation project and thanked the community for their involvement and support.

Discussion was held on installing a handicap parking stall near the Council Chambers and the completion of the Eastside Streetlight project.

Minutes of City Council Meeting 3 June 3, 2025

2. Mayor
Mayor Martinez commented on City projects, including the Eastside Streetlight project, thanked staff for their work with the Eastside Streetlight project; thanked Congressman Adam Gray and Senator Alex Padilla for selecting Mendota projects for funding earmarks thanked the Council for their unity; and thanked everyone for their patience.

PUBLIC COMMENT
Laura Zermeno shared her concerns on the significant number of cars parked within neighborhoods.

APPROVAL OF MINUTES AND NOTICE OF WAIVING OF READING

1. Minutes of the regular City Council meeting of May 20, 2025.

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 Mayor Pro Tem Alonso to approve items 1 and 2, seconded by Council Member Mendoza; unanimously approved (5 ayes).

CONSENT CALENDAR

1. MAY 15, 2025 THROUGH MAY 23, 2025
a. WARRANT LIST CHECK NOS. 56440 THROUGH 56502
b. TOTAL FOR COUNCIL APPROVAL = $783,575.46

2. Proposed adoption of Resolution No. 25-29, claiming Local Transportation Funds for Fiscal Year 2025-2026.

A motion was made by Council Member Lopez to approve items 1 through 2 of the Consent Calendar, seconded by Mayor Pro Tem Alonso; unanimously approved (5 ayes).

BUSINESS

1. City Council discussion and consideration of Resolution No. 25-30, in its capacity as the Mendota Groundwater Sustainability Agency, approving the Memorandum of Understanding between the Valley Water Collaborative and the Delta-Mendota Groundwater Sustainability Agencies.

Mayor Martinez introduced the item and City Clerk Cabrera-Garcia provided the report.

Discussion was held on the item.

A motion was made by Council Member Lopez to adopt Resolution No. 25-30, seconded Minutes of City Council Meeting 4 June 3, 2025
by Council Member Mendoza; unanimously approved (5 ayes).

2. City Council discussion and consideration of Resolution No. 25-31, formalizing a Sister City Partnership between the City of Cabañas Este, El Salvador, and the City of Mendota, California, United States of America.

Business item 2 was tabled to a future meeting.

3. City Council discussion and consideration of potential discussion topics for the upcoming Joint Meeting with the Mendota Unified School District Board of Trustees.

Mayor Martinez introduced the item and City Manager Gonzalez provided the report.

Discussion was held on the possibility of rescheduling the upcoming Joint Meeting with the Mendota Unified School District (“MUSD”) Board of Trustees; various discussion topics to include on the meeting agenda, including updates on City projects and MUSD projects, ways to expand water capabilities, discussion on the use of MUSD sports fields and facilities, update on MUSD enrollment, update on MUSD students providing the City with barbecue pits and benches for parks, update on the Safe Routes to School Master Plan, update on rapid flashing beacons on State Highway 180, discussion on pedestrian crossing improvement on State Highway 33, discussion on student safety, and discussion on student involvement in local government.

Mayor Martinez opened the public comment period.

Josh Garcia commented on discussions to construct a new school and construction of additional classrooms at Mendota Elementary School.

Veronica Gill commented on the need for more housing in the City.

Discussion was held on the need for more housing in the City.

Mayor Martinez closed the public comment period.

A motion was made by Council Member Riofrio to direct staff to incorporate the discussion topics that were discussed for the upcoming Joint Meeting with the Mendota Unified School District Board of Trustees and to request to reschedule the Joint Meeting, seconded by Mayor Pro Tem Alonso; unanimously approved (5 ayes).

4. City Council discussion and consideration of the City of Mendota’s Proposed Budget for Fiscal Year 2025-2026.

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

Discussion was held on the item, including road improvement projects that are included in the Proposed Budget for Fiscal Year 2025-2026 (“Budget”); funding to beautify the City; Minutes of City Council Meeting 5 June 3, 2025
including additional funding to update the recognition plaque at the new Council Chambers; and bringing back a resolution to a future meeting that establishes a process on what names to include on recognition plaques for future projects.

Mayor Martinez opened the public comment period and seeing no one willing to comment closed it within the same minute.

A motion was made by Mayor Pro Tem Alonso to include additional funding in the Proposed Budget for Fiscal Year 2025-2026 to update the recognition plaque at the new Council Chambers and to bring a resolution to a future meeting that establishes a process on what names to include on recognition plaques for future projects, seconded by Council Member Mendoza; unanimously approved (5 ayes).

At 7:08 p.m. Council Member Lopez left the Council Chambers.

DEPARTMENT REPORTS AND INFORMATIONAL ITEMS

1. City Engineer
a) Update
City Engineer Osborn presented the monthly update, including a status update on the Rojas-Pierce Park Phase III Expansion project; and funding sources for various projects.

At 7:09 p.m. Council Member Lopez returned to the Council Chambers.

Discussion was held on the update provided by City Engineer Osborn; the City Wide Railroad Improvement project, including Townsend Public Affairs (“TPA”) assisting with this project to move it forward; the Derrick and Oller Roundabout project (“Roundabout”), including honoring veterans with an honor wall at the Roundabout, the design of the Roundabout to allow for big rig vehicles to properly maneuver; potential centerpieces for the Roundabout; the type of landscaping that will be used for the Roundabout; ways to improve the condition of Naples Street, including potential funding; the need to improve and beautify 7th Street in the City; identifying locations where decorative City of Mendota letters can be installed; installing turning lanes on 9th Street into Lolita Street and Kate Street; restriping the center line on Belmont Avenue and Guillen Parkway Drive; and the type of turf that will be used for the soccer fields at Rojas-Pierce Park.

At 7:23 p.m. Council Member Riofrio left the Council Chambers and returned at 7:25 p.m.

2. City Attorney
Assistant City Attorney Castro provided an update on increasing the salaries of the City Council Members and bringing an ordinance for the Council to consider at a future City Council meeting.

Discussion was held on the update provided by Assistant City Attorney Castro, including Minutes of City Council Meeting 6 June 3, 2025
when the potential ordinance would go into effect; the salaries of Council Members for the City of Fresno; whether the Council is able to receive a budget allowance or credit line to pay for expenses when conducting Council work; and the Smoot Avenue Reconstruction project.

3. City Manager
City Manager Gonzalez commented on Community Development Block Grant (“CDBG”) projects, including the City of Mendota being one of the few cities with CDBG shovel ready projects; Senator Alex Padilla earmarking funding for the Community Center project; upcoming bids for the Community Center project; thanked staff for their work; thanked the Council for their guidance and thanked consultants for their work.

Discussion was held on the update provided by City Manager Gonzalez; the City placing 2nd place at a golf tournament; the Silva Family asking for improved lighting at the Robert Silva Plaza; an inquiry into whether an individual can offer notary services from their home; the need to continue moving the community forward; and staff potentially attending conferences to assist with professional growth.

CLOSED SESSION

1. CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Pursuant to Government Code section 54956.8
Property: APN 013-030-67ST
Agency Negotiator: Cristian Gonzalez, City Manager
Negotiating Party: Terraform Power/Brookfield Renewable Under Negotiation: Price and Terms of Payment
At 7:50 p.m. the City Council moved into closed session.

At 8:01 p.m. the City Council reconvened in open session and Assistant City Attorney Castro stated that in regard to item 1 there was no reportable action.

ADJOURNMENT
With no more business to be brought before the City Council, a motion for adjournment was made at 8:01 p.m. by Council Member Mendoza, seconded by Mayor Pro Tem Alonso; unanimously approved (4 ayes, absent: Lopez).
_______________________________
Victor Martinez, Mayor
ATTEST:
_______________________________
Celeste Cabrera-Garcia, City Clerk

CITY OF MENDOTA

CASH DISBURSEMENTS
05/28/2025 - 06/09/2025
CK# 056503 - 056577
Check Date Check Number Check Amount Vendor Name Department Description May 28, 2025 56503 $ 41,609.14 AETNA LIFE INSURANCE COMPANY GENREAL MEDICAL INSURANCE FOR JUNE 2025 May 28, 2025 56504 $ 413,337.40 AGEE CONSTRUCTION CORPORATION STREETS DERRICK & OLLER ROUNDABOUT CONSTRUCTION APRIL 2025 May 28, 2025 56505 $ 1,721.38 AT&T MOBILITY GENERAL POLICE DEPARTMENT PHONE SERVICE 4/12/2025-5/11/2025 May 28, 2025 56506 $ 216.74 DATA TICKET, INC. GENERAL DAILY CITATION PROCESSING AND DAILY NOTICES APRIL 2025 May 28, 2025 56507 $ 13,545.83 EMPLOYER DRIVEN INSURANCE SERV GENERAL PAYMENT FOR OUTSTANDING CLAIMS May 28, 2025 56508 $ 370.16 EINERSON'S PREPRESS GENERAL, WATER, SEWER OFFICE SUPPPLIES: (315) LETTERHEAD 4% WATERMARK/ 1000SHEET/ 70

SMOOTH WHITE
May 28, 2025 56509 $ 876.00 FRESNO CITY COLLEGE GENERAL (3) REGISTRATION FIELD TRAINING OFFICER COURSE, AIRCRAFT

SYSTEMS BASIC PILOTS, & POST SUPERVISOR (PD)
May 28, 2025 56510 $ 1,658.31 MID VALLEY DISPOSAL, INC STREETS, REFUSE PUBLIC WORKS REFUSE SERVICE MAY 1-15, 2025 May 28, 2025 56511 $ 6,337.00 PRICE PAIGE & COMPANY CERTIFIED

GENERAL, WATER, SEWER,

STREETS, REFUSE
PROFESSIONAL SERVICE RENDERED: JUNE 30, 2024 AUDITED FINANCIAL

STATEMENTS
May 28, 2025 56512 $ 4,122.58 PROVOST & PRITCHARD GENERAL PROFESSIONAL SERVICES FOR HOUSING ELEMENT 6TH CYCLE APRIL 2025
May 28, 2025 56513 $ 908.81 ERNEST PACKING SOLUTIONS GENERAL, WATER, SEWER ALL DEPARTMENT CLEANING SUPPLIES (4) BATH TISSUE (5) CAN LINER (4) SOLARIS (2) URINALSCREEN
May 28, 2025 56514 $ 74.94 KEVIN SMITH GENERAL EXPENSE REIMBURSEMENT FOR POLICE DEPARTMENT PHOTO PRINTS May 28, 2025 56515 $ 178.66 VALLEY FARM SUPPLY STORES INC. GENERAL BUILDING & PARKS SUPPLIES -7" BLADE & (4) STIHL AUTO CUT June 4, 2025 56516 $ 187,927.00 CITY OF MENDOTA PAYROLL GENERAL PAYROLL TRANSFER 5/19/2025 - 6/01/2025 June 9, 2025 56517 $ 76.67 ADT SECURITY SERVICES WATER SECURITY SERVICE WATER TREATMENT 6/04/2025-7/03/2025 June 9, 2025 56518 $ 2,288.64 AMAZON CAPITAL SERVICES, INC GENERAL, WATER, SEWER JUNE 2025 ITEMS - POLICE DEPARTMENT, CITY HALL & CITY'S CLERK'S

OFFICE SUPPLIES
June 9, 2025 56519 $ 2,379.44 BADGER METER WATER ORION CELLULAR LTE SERVICE UNIT FOR MAY 2025 June 9, 2025 56520 $ 169.42 CALIFORNIA STATE LANDS COMMISS WATER MOWRY BRIDGE ANNUAL RENTAL DUE ( RENT PERIOD 6/23/2025 - 6/22/2026 ) CPI
June 9, 2025 56521 $ 303.00 CAL VALLEY INSURANCE, INC. GENERAL, WATER, SEWER RENEWAL ERISA UP TO 500K 401(K) PROFIT PLAN INSURANCE June 9, 2025 56522 $ 452.70

CALIFORNIA BUILDING STANDARDS

COMMISSION GENERAL
BUILDING STANDARDS 2023 QUARTERS 3 & 4 AND 2024 QUARTERS 1, 2, & 3 June 9, 2025 56523 $ 295.04 CHEMSEARCH WATER (1) SERVICE CHARGE - DRAIN MAINTENANCE June 9, 2025 56524 $ 509.76 COLONIAL LIFE GENERAL LIFE INSURANCE PREMIUM FOR MAY 2025 June 9, 2025 56525 $ 43,403.78 COOK'S COMMUNICATIONS GENERAL 2025 DODGE DURANGO UNIT #75 AND UNIT #76 : RETROFIT PROMO AND

EQUIMPEMENT PACKAGE
June 9, 2025 56526 $ 1,284.74 CORE & MAIN LP WATER NEW METER & PARTS FOR 872/844QUINCES FOR WATER DEPARTMENT June 9, 2025 56527 $ 3,772.38 DATA PATH, INC. GENERAL, WATER, SEWER

MANAGED SERVICES FOR SITE, SERVER, ENDPOINT, USER, BACKUP

SERVER, CLOUD STORAGE AND VIRTUAL SERVER
June 9, 2025 56528 $ 810.00 DAVIDS PLUMBING, LLC WATER (18) BACKFLOW TESTING ON 5/28/2025 June 9, 2025 56529 $ 12,491.61 EMPLOYER DRIVEN INSURANCE SERV GENERAL HEALTH INSURANCE CLAIMS FOR MAY 2025 June 9, 2025 56530 $ 34,750.09 ENGIE SERVICES U.S. INC. WATER, SEWER YEAR 5 MV FEE FOR MAY 2025 - APRIL 2026 ANNUAL CONTRACT

SERVICE SOLAR
June 9, 2025 56531 $ 578.59 EXCEL SIGN CO. GENERAL

POLICE DEPARTMENT VEHICLE GRAPHICS SUV PATROL CAR WRAP FILM SIDE
June 9, 2025 56532 $ 629.77 FARMERS LUMBER AND SUPPLY CO. GENERAL POOL PARK SUPPLIES: (8) 6X6X10 PT June 9, 2025 56533 $ 605.83 FERGUSON ENTERPRISES,INC 1423 WATER PRISON METER PARTS: 10SPRG KITF/ 120WC SWG CHK VLV

CITY OF MENDOTA

CASH DISBURSEMENTS
05/28/2025 - 06/09/2025
CK# 056503 - 056577
June 9, 2025 56534 $ 400.00 FRESNO MADERA COUNTIES POLICE GENERAL 2025 POLICE DEPARTMENT LOCAL MUNICIPAL ANNUAL MEMBERSHIP FEE June 9, 2025 56535 $ 959.92 GUTHRIE PETROLEUM INC WATER, SEWER, STREETS (55) HUD USED OIL FEE 15/40 FOR EQUIPMENT June 9, 2025 56536 $ 12,351.18 iCAD INC. WATER, SEWER
10% COMPLETION WASTEWATER TREATMENT PLANT TESCO PLC

REPLACEMENT AND FILTRONICS COMPRESSOR REPAIRS
June 9, 2025 56537 $ 404.91 SIMPLOT GROWER SOLUTIONS WATER, SEWER (25) GAL ROUNDUP POWERWAX 3 (2.5G) June 9, 2025 56538 $ 1,600.00 TJ LAW & ASSOCIATES INVESTIGAT GENERAL (2) LAW ENFORCEMENT BACKGROUND INVESTIGATIONS FOR POLICE

DEPARTMENT
June 9, 2025 56539 $ 37,093.53 LEFT MENDOTA I, LLC WATER REIMBURSEMENT FOR INCORRECT UTILITY BILLING FOR AUGUST 2024

SERVICES
June 9, 2025 56540 $ 3,037.50 LIEBERT CASSIDY WHITMORE GENERAL, WATER, SEWER PERSONNEL RULES REVIEW 2025 PROFESSIONAL SERVICE 4/30/2025 June 9, 2025 56541 $ 500.00 MENDOTA YOUTH RECREATION GENERAL DEPOSIT REIMBURSEMENT MYR START OF SUMMER CARNIVAL June 9, 2025 56542 $ 566.58 METRO UNIFORM GENERAL

DEPUTY CITY CLERKS SHIRTS AND POLICE DEPARTMENT

ADMINISTRATIVE ASSISTANT UNIFORM
June 9, 2025 56543 $ 13,132.00 MID VALLEY DISPOSAL, INC STREETS MENDOTA STREET SWEEPER SERIVCES FOR MARCH AND APRIL 2025 June 9, 2025 56544 $ 518.09 MID-VALLEY DISTRIBUTORS, INC. STREETS SOLAR STREET LIGHTS SUPPLIES : (16) BOLT NUTS, (32) HEX NUT, (32) HDG
June 9, 2025 56545 $ 6,006.62 NORTHSTAR CHEMICAL WATER
CHEMICAL SUPPLIES: SODIUM BISULFITE - 25% FOR WATER
TREATEMENT PLANT AND SODIUM HYPOCHLORITE - 12% MILL A
June 9, 2025 56546 $ 36,200.99 PG&E

GENREAL, WATER, SEWER,
STREETS CITYWIDE UTILITIES SERVICES 4/08/2025-5/06/2025 June 9, 2025 56547 $ 1,933.61 PLATT ELETRIC SUPPLY GENERAL, STREETS PARKS LIGHTING BATHROOMS PARTS AND BELMONT LIGHTS : (3) ATA PFS 22 LED SS WATTLED AND (4) LMK LAS45S-TA-HV
June 9, 2025 56548 $ 13,364.27 PROVOST & PRITCHARD GENERAL, STREETS

PROFESSIONAL SERVICES FOR ROJAS PIERCE PARK IMPROVEMENTS AND DERRICK & OLLER ROUNDABOUT FOR APRIL 2025
June 9, 2025 56549 $ 2,448.25 RAMON'S TIRE & AUTO SERVICE

GENERAL, WATER, SEWER,

STREETS

POLICE DEPARTMENTS, CITY HALL AND PUBLIC WORKS VECHILES TIRE

INSTALLATIONS PACKAGE, AND TIRE REPAIRS (INSIDE PATCH)
June 9, 2025 56550 $ 990.00 RENEWABLE FUELS INC.

GENERAL, WATER, SEWER,
STREETS (6) SERVICE CALLOUT 5/21/25 SERVICE REPORT
June 9, 2025 56551 $ 4,966.50 RRM DESIGN GROUP GENERAL, WATER, SEWER

MENDOTA COUNCIL CHAMBERS & POLICE STATION CONSTRUCTION
SERVICES FOR APRIL 2025
June 9, 2025 56552 $ 143.00

SAN JOAQUIN VALLEY AIR POLLUTION

CONTROL DISTRICT WATER, SEWER
FISCAL YEAR 25/26 TRANSPORTABLE GENERATOR CUMMINS DIESELFIRE June 9, 2025 56553 $ 1,240.08 SIGNMAX GENERAL, STREETS

MENDOTA ELEMENTRY SCHOOL STREET SPEED SIGN, PARKS SIGNS AND

STREET EQUIPMENT
June 9, 2025 56554 $ 1,821.60 SITEONE LANDSCAPE SUPPLY LLC GENERAL PARKS SUPPLIES (100) RAINBIRD, (3) HUNTER NODE, & (3) ANTI - SIPHONVAL, (12) HUNTER ADJUSTABLE ROTOR
June 9, 2025 56555 $ 7,883.61 BANKCARD CENTER GENERAL, WATER, SEWER CREDIT CARD EXPENSES 4/25/2025-5/25/2025: ADOBE, CHEWY.COM,

MICROSTOFT, CEASER'S PLACE, & HYATT REGENCY SACRAMENTO
June 9, 2025 56556 $ 535.00 MARK ANTHONY DUARTE GENERAL, WATER, SEWER

PEST CONTROL SERVICE ROJAS PARK, CH/DMV/YOUTH CENTER, WATER

DIVISION BLDS, POLICE DEPARTMENT, AMBULANCE ROOM
June 9, 2025 56557 $ 3,765.33 HOME DEPOT

GENERAL, WATER, SEWER,

STREETS

STREET CEMENT FOR SOLAR LIGHTS PROJECTS, PARKS PAVILLION,

RESTROOMS AND ELECTRIAL BULIDING SUPPLIES
June 9, 2025 56558 $ 4,620.00 THE BUSINESS JOURNAL GENERAL

PUBLIC NOTICE BIDS FOR ROJAS PIERCE PARK IRRIGATION AND

FENCING EXPANSION AND COMMUNITY CENTER METAL BUILDING
June 9, 2025 56559 $ 225.00 TRANSUNION RISK AND ALTERNATIV GENERAL TRANSUNION RISK & ALTERNATIVE DATA APRIL-JUNE 2025 June 9, 2025 56560 $ 693.87 TRIANGLE ROCK PRODUCTS,LLC STREETS STREETS:(8.21)HMA SP ENVIRONMENTAL FEE-AGG & ASPHALT June 9, 2025 56561 $ 193.59 VESTIS GROUP, INC. GENERAL, WATER, SEWER PUBLIC WORKS UNIFORM SERVICES FOR 5/29/2025 AND CUSTOM

EMBROIDERY FOR WOMEN SHIRTS
June 9, 2025 56562 $ 1,524.59 VULCAN MATERIALS COMPANY STREETS STREETS - (13.98) ST 3/8 CM SC3000 June 9, 2025 56563 $ 75.55 CULIGAN WATER GENERAL MONTHLY SERVICE FEE FOR JUNE 2025 June 9, 2025 56564 $ 66.96 WECO GENERAL, WATER, SEWER

MONTHLY RENT SERVICES FOR CYL ACETYLENE, OXYGEN N, & OXYGEN K 4/30/2025 - 5/31/2025
June 9, 2025 56565 $ 56.81 DENISE FUENTES WATER MQ CUSTOMER REFUND FOR FUE0043

CITY OF MENDOTA

CASH DISBURSEMENTS
05/28/2025 - 06/09/2025
CK# 056503 - 056577
June 9, 2025 56566 $ 43.51 DENISE FUENTES WATER MQ CUSTOMER REFUND FOR FUE0044 June 9, 2025 56567 $ 56.81 DENISE FUENTES WATER MQ CUSTOMER REFUND FOR FUE0045 June 9, 2025 56568 $ 56.81 DENISE FUENTES WATER MQ CUSTOMER REFUND FOR FUE0046 June 9, 2025 56569 $ 63.48 DENISE FUETES WATER MQ CUSTOMER REFUND FOR FUE0047 June 9, 2025 56570 $ 43.51 DENISE FUENTES WATER MQ CUSTOMER REFUND FOR FUE0048 June 9, 2025 56571 $ 66.80 DENISE FUENTES WATER MQ CUSTOMER REFUND FOR FUE0049 June 9, 2025 56572 $ 43.51 DENISE FUENTES WATER MQ CUSTOMER REFUND FOR FUE0050 June 9, 2025 56573 $ 15.00 ROXANA CASTRO WATER MQ CUSTOMER REFUND FOR GON0019 June 9, 2025 56574 $ 51.60 PETRA PAZ GONZALEZ WATER MQ CUSTOMER REFUND FOR GON0146 June 9, 2025 56575 $ 40.18 ANNA RIVAS WATER MQ CUSTOMER REFUND FOR RIV0104 June 9, 2025 56576 $ 48.86 BRIANA J. SANDOVAL WATER MQ CUSTOMER REFUND FOR SAN0132 June 9, 2025 56577 $ 41.99 EVARISTO SALGADO-ABREGO WATER MQ CUSTOMER REFUND FOR ZUN0001 $ 937,576.41
1 AGENDA ITEM – STAFF REPORT
TO: HONORABLE MAYOR AND COUNCILMEMBERS
FROM: GRECIA GALLEGOS, FINANCE ADMINISTRATIVE SUPERVISOR VIA: CRISTIAN GONZALEZ, CITY MANAGER
SUBJECT: APPROVING THE 2025 FIREWORKS STAND PERMITS
DATE: JUNE 17, 2025
ISSUE
Shall the City Council adopt Resolution No. 25-32, approving the 2025 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 2025 Fireworks Stand Permits, staff received a total of four (4) applications. An overview of the applicants is provided below:

Organization Name Proposed Stand Location
Mendota Pentecostal Church of God 580 Derrick Avenue
Mendota Police Officers Association (MPOA) 997 Oller Street Westside Youth Inc. 697 7th Street
Mendota Youth Recreation 1659 7th Street
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. 25-32, approving the 2025 Fireworks Stand Permits.

Attachment:

1. Resolution No. 25-32
1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 25-32

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MENDOTA APPROVING THE 2025 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 four (4) Permit Applications from qualified organizations or groups during the application period of April 1, 2025 – May 31, 2025.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Mendota, that the City hereby approves the processing and issuance of 2025 Fireworks Stand Permits to the following organizations and groups: Mendota Pentecostal Church of God, 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 Council Chambers located at 725 Riofrio Street, Mendota, California 93640, on the 17th day of June, 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Celeste Cabrera-Garcia, City Clerk
1 AGENDA ITEM – STAFF REPORT
TO: HONORABLE MAYOR AND COUNCILMEMBERS
FROM: MICHAEL OSBORN, CITY ENGINEER
VIA: CRISTIAN GONZALEZ, CITY MANAGER
SUBJECT: AWARDING THE CONSTRUCTION CONTRACT FOR THE ROJAS-PIERCE PARK EXPANSION PHASE III – NEW SOCCER FIELD FENCING PROJECT TO ACE FENCE COMPANY IN THE AMOUNT OF $117,680.95
DATE: JUNE 17, 2025
ISSUE
Shall the City Council adopt Resolution No. 25-33, awarding the construction contract for the Rojas-Pierce Park Expansion Phase III – New Soccer Field Fencing Project to Ace Fence Company in the amount of $117,680.95?

BACKGROUND
Providing additional fields for residents and visitors to play soccer has been a priority for the City of Mendota (“City”) for many years. The City Public Works Department has graded a new soccer field to the west of the existing soccer field constructed in 2019 at Rojas-Pierce Park.

The City has entered into an agreement with the County of Fresno for Community Development Block Grant (“CDBG”) funding for the Phase III expansion of Rojas-Pierce Park which includes the new fencing, irrigation, turf and sidewalk along Smoot Avenue.

On May 9th and 16th, 2025, the Invitation for Bids (“IFB”) 25-02 was advertised in the Fresno Business Journal and made available on local builders exchanges.

On May 21, 2025, the City recorded a Grant Deed of 4.61 acres of land donated by Westlands Water District which expanded the available land for the expansion of Rojas Pierce Park out to Amador Street.

On May 30, 2025, at 11:00 a.m. a public bid opening was held at City Hall. Three bids were received prior to the bid submission deadline, summarized as follows:

Contractor Base Bid Amount
California Commercial Fence $55,718.00
Ace Fence Company $117,680.95
Center State Fence & Construction $231,058.00
2 ANALYSIS
The bid from California Commercial Fence, despite being the lowest dollar amount, was found to be non-responsive as it lacked the majority of required forms, including the bid bond and required CDBG forms.

Upon review of the bid package from Ace Fence Company, they were determined to be the lowest responsive, responsible bidder.

The scope of this project was included in the Initial Study/Mitigated Negative Declaration (SCH# 209069031) for CEQA clearance and the analysis performed by the County for NEPA clearance. No agency permits are required for this project.

Per the agreement for CDBG funding, the County is also required to review the bid results and approve the award of the contract. They anticipate their review to be completed prior to this meeting.

FISCAL IMPACT
Through the agreement with Fresno County, the City has $527,835 in CDBG funding for the project. With the award to Ace Fence Company, there are sufficient funds remaining for the irrigation, turf, and sidewalk improvements, under separate contracts. This project will not impact the City’s General Fund.

RECOMMENDATION
Staff recommends that, contingent upon approval from the County of Fresno to proceed, the City Council adopt Resolution No. 25-33, awarding the construction contract for the Rojas-Pierce Park Expansion Phase III – New Soccer Field Fencing Project to Ace Fence Company in the amount of $117,680.95 and authorizing the City Manager or his designee to execute all documents necessary for the completion of the project.

Attachment:

1. Resolution No. 25-33
1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 25-33

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MENDOTA AWARDING

THE CONSTRCTION CONTRACT FOR THE ROJAS-PIERCE PARK EXPANSION PHASE III – NEW SOCCER FIELD FENCING PROJECT TO ACE FENCE COMPANY IN THE AMOUNT OF $117,680.95
WHEREAS, the City of Mendota (“City”) has determined that certain improvements to Rojas-Pierce Park are necessary and desirable for the benefit of the community; and
WHEREAS, the City has entered into an agreement with Fresno County for Community Development Block Grant (“CDBG”) funds for this project; and WHEREAS, a Mitigated Negative Declaration covering the scope of this project was adopted by the City Council on July 23, 2019; and
WHEREAS, on May 9, 2025, and May 16, 2025, notice was published in the Business Journal as well as local builders exchanges inviting interested parties to submit bids for the project in response to the City’s Invitation for Bids No. 25-02; and WHEREAS, a public bid opening was held promptly after the deadline published in the aforementioned notice on May 30, 2025, at 11:00 a.m. at City Hall; and WHEREAS, three (3) companies submitted bids before the deadline, with Ace Fence Company found to be the lowest responsive, responsible bidder with a base bid of $117,680.95.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Mendota hereby awards the contract for the construction of Rojas-Pierce Park Expansion Phase III – New Soccer Field Fencing Project to Ace Fence Company for the bid amount of $117,680.95 and authorizes the City Manger or his designee to execute all documents necessary for the completion of the project. ______________________________
Victor Martinez, Mayor
2 ATTEST:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Celeste Cabrera-Garcia, City Clerk
1 AGENDA ITEM – STAFF REPORT
TO: HONORABLE MAYOR AND COUNCILMEMBERS
FROM: MICHAEL OSBORN, CITY ENGINEER
VIA: CRISTIAN GONZALEZ, CITY MANAGER
SUBJECT: AWARDING THE CONSTRUCTION CONTRACT FOR THE ROJAS-PIERCE PARK EXPANSION PHASE III – NEW SOCCER FIELD IRRIGATION & TURF PROJECT TO MARINA LANDSCAPE, INC. IN THE AMOUNT OF $347,469.00
DATE: JUNE 17, 2025
ISSUE
Shall the City Council adopt Resolution No. 25-34, awarding the construction contract for the Rojas-Pierce Park Expansion Phase III – New Soccer Field Irrigation & Turf Project to Marina Landscape, Inc. in the amount of $347,469.00?

On May 9th and 16th, 2025, the Invitation for Bids (“IFB”) 25-03 was advertised in the Fresno Business Journal and made available on local builders exchanges.

On May 30, 2025, at 11:30 a.m. a public bid opening was held at City Hall. Three bids were received prior to the bid submission deadline, summarized as follows:

Contractor Base Bid Amount
Marina Landscape, Inc. $347,469.00
Elite Landscape Construction $415,070.00
Truxell & Valentino $593,831.20

ANALYSIS
Upon review of the bid package from Marina Landscape, Inc., they were determined to be the lowest responsive, responsible bidder.
2 The scope of this project was included in the Initial Study/Mitigated Negative Declaration (SCH# 209069031) for CEQA clearance and the analysis performed by the County for NEPA clearance. No agency permits are required for this project.

Per the agreement for CDBG funding, the County is also required to review the bid results and approve the award of the contract. They anticipate their review to be completed prior to this meeting.

FISCAL IMPACT
Through the agreement with Fresno County, the City has $527,835 in CDBG funding for the project. With the award to Marina Landscape, Inc., there are sufficient funds remaining for the fencing and sidewalk improvements, under separate contracts. This project will not impact the General Fund.

RECOMMENDATION
Staff recommends that, contingent upon the approval from the County of Fresno to proceed, the City Council adopt Resolution No. 25-34, awarding the construction contract for the RojasPierce Park Expansion Phase III – New Soccer Field Irrigation & Turf Project to Marina Landscape, Inc. in the amount of $347,469.00 and authorizing the City Manager or his designee to execute all documents necessary for the completion of the project.

Attachment:

1. Resolution No. 25-34
1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 25-34

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MENDOTA AWARDING

THE CONSTRCTION CONTRACT FOR THE ROJAS PIERCE PARK EXPANSION PHASE III – NEW SOCCER FIELD IRRIGATION & TURF PROJECT TO MARINA LANDSCAPE, INC. IN THE AMOUNT OF $347,469.00
WHEREAS, the City of Mendota (“City”) has determined that certain improvements to Rojas-Pierce Park are necessary and desirable for the benefit of the community; and
WHEREAS, the City has entered into an agreement with Fresno County for Community Development Block Grant (“CDBG”) funds for this project; and WHEREAS, a Mitigated Negative Declaration covering the scope of this project was adopted by the City Council on July 23, 2019; and
WHEREAS, on May 9, 2025, and May 16, 2025, notice was published in the Business Journal as well as local builders exchanges inviting interested parties to submit bids for the project in response to the City’s Invitation for Bids No. 25-03; and WHEREAS, a public bid opening was held promptly after the deadline published in the aforementioned notice on May 30, 2025, at 11:30 a.m. at City Hall; and WHEREAS, three (3) companies submitted bids before the deadline, with Marina Landscape, Inc. found to be the lowest responsive, responsible bidder with a base bid of $347,469.00.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Mendota hereby awards the contract for the construction of Rojas Pierce Park Expansion Phase III – New Soccer Field Irrigation & Turf Project to Marina Landscape, Inc. for the bid amount of $347,469.00, and authorizes the City Manger or his designee to execute all documents necessary for the completion of the project. ______________________________
Victor Martinez, Mayor
2 ATTEST:

AYES:

NOES:

ABSENT:

THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017
DATE: JUNE 17, 2025
ISSUE
Shall the City Council adopt Resolution No. 25-35, adopting a list of projects for Fiscal Year 2025-2026 Funded by Senate Bill 1: The Road Repair and Accountability Act of 2017?

BACKGROUND
On April 28, 2017 the Governor signed Senate Bill 1 (“SB1”) which is known as the Road Repair and Accountability Act of 2017 and beginning on November 1, 2017, the State Controller (“Controller”) has begun to deposit various portions of this funding in the created Road Maintenance and Rehabilitation Account (“RMRA”), with a percentage of that being apportioned to the City of Mendota (“City”).

The California Transportation Commission (“CTC”) is requiring that agencies provide a list of projects that may utilize Fiscal Year (“FY”) 2025-2026 SB1 (RMRA) funding by July 1, 2025, to receive their FY 2025-26 RMRA fund distribution. They have informed us that the project list can include projects planned for after FY 2025-2026 and be a carry-over of the list of projects previously proposed and adopted.

Resolutions 19-27, 20-42, 21-40, 22-32, 23-34 and 24-26 adopted lists of projects and the attached list has been amended based on direction from City Council at previous meetings.

The “2022 Local Street Reconstruction Project”, which reconstructed segments of Kate Street, Rio Frio Street and Stamoules Street, was the first use of SB1/RMRA funds by the City. The Fleming & McCabe Street Reconstruction was most recently completed utilizing SB1/RMRA funds.

ANALYSIS
The attached list of SB1/RMRA projects was prepared by staff, specifically the City Manager/ Director of Public Works and City Engineer based on current conditions. This list includes projects previously listed.

The California Transportation Commission now uses an on-line project intake tool. Upon adoption, the projects on the list will be submitted via this tool. 2 Per AB 135, the project list shall not limit the flexibility of the City to fund projects in accordance with local needs and priorities so long as the projects are consistent with subdivision (b) of Section 2030; therefore, this list may be rearranged or amended.

FISCAL IMPACT
The City has received approximately $1,571,190 in RMRA allocations since FY 2017-2018 and utilized these banked funds on the 2022 Local Street Reconstruction and Fleming & McCabe Reconstruction projects (completed February 2024). The City has received $253,498 to date in FY 2024-2025 and is expected to receive an additional $26,000 in RMRA funding in FY 2024- 2025 and $340,845 in FY 2025-2026. The City has been allocated $5 million in CPFCDS congressional discretionary spending from Congressman Duarte’s office for Federal FY 2024- 2025 which will be combined with the RMRA funding to deliver the projects listed for FY 2025- 2026 construction. The City has also been awarded $985,157 in Federal STBG funds to help deliver the reconstruction of Divisadero Street. Additional Federal Funding (i.e., STBG, CMAQ) will be sought to fund the construction of projects on streets with functional classifications of Collector and Arterial, thus leveraging the local transportation funds.

The General Fund will not be impacted by these projects.

RECOMMENDATION
Staff recommends that the City Council adopt Resolution No. 25-35, adopting a list of projects for Fiscal Year 2025-2026 Funded by Senate Bill 1: The Road Repair and Accountability Act of 2017.

Attachments:

1. Resolution No. 25-35

2. Exhibit “A” - FY 2025-2026 List of Projects
1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 25-35

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MENDOTA ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2025-2026 FUNDED BY SENATE BILL 1:

THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017
WHEREAS, Senate Bill 1 (“SB 1”), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 to address the significant multi-modal transportation funding shortfalls statewide; and
WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of our City are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the City must adopt by resolution a list of all projects proposed to receive fiscal year funding from the Road Maintenance and Rehabilitation Account (“RMRA”), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and
WHEREAS, the City will receive and estimated $340,845.00 in RMRA funding in Fiscal Year 2025-2026 from SB 1; and
WHEREAS, this is the ninth year in which the City is receiving SB 1 funding and will enable the City to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing aging bridges, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and
WHEREAS, the City has now started to use a Pavement Management System to develop the SB1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the community’s priorities for transportation investment; and
WHEREAS, the funding from SB1 this fiscal year could help the City rehabilitate one ¼-mile length of street within the City this year and continue to do so into the future; and
WHEREAS, the project list was discussed at previous City Council meetings where public input was solicited; and
2 WHEREAS, the project list shall not limit the flexibility of the City to fund projects in accordance with local needs and priorities so long as the projects are consistent with RMRA priorities as outlined in Streets and Highways Code, subdivision (b) of Section 2030; and
WHEREAS, the 2021 California Statewide Local Streets and Roads Needs Assessment found that the City’s streets and roads are in “poor” condition; this was justified in 2019 when the Pavement Management System was implemented and showed the Pavement Condition Index (“PCI”) of the City to be 43 (compared to the statewide average of 65) and this revenue will help us increase the overall quality of our road system and over the next decade will bring our streets and roads into a safer and drivable condition; and
WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials and practices, will provide for a better quality of life for the City’s residence and a better experience to those visiting the City.

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

1. The foregoing recitals are true and correct.

2. The following list of projects attached hereto and made part hereof as Exhibit “A” includes newly proposed projects that will be funded in-part or solely with Fiscal Year 2025-2026 Road Maintenance and Rehabilitation Account revenues.

3. The following list of projects attached hereto and made part hereof as Exhibit “A” also includes previously proposed and adopted projects which may also utilize Fiscal Year 2025-2026 Road Maintenance and Rehabilitation Account revenues in their delivery. With the relisting of these projects in the adopted fiscal year resolution, the City is reaffirming to the public and the State our intent to fund these projects with Road Maintenance and Rehabilitation Account revenues.

4. The Council hereby finds that the adoption of this resolution is not subject to environmental review under the California Environmental Quality Act (“CEQA”). The adoption of this resolution, in and of itself, does not have the potential for resulting in either a direct physical change in the environment, or a reasonable foreseeable indirect physical change in the environment and therefore is not considered a “project” under CEQA. (Pub. Res. Code, § 21065; Cal. Code Regs., tit. 14, § 15378, subd. (a).) This resolution is a government finding mechanism that does not involve any commitment on behalf of the City to any specific project which may 3 result in a potentially significant impact on the environment. (Cal. Code Regs., tit. 14, § 15378, subd. (b)(4).) Further, even if CEQA were applicable here, road repairs and improvements are subject to the Class 1 Categorical Exemption for existing facilities. (Cal. Code Regs., tit. 14, § 15301.) This determination reflects the independent judgement and analysis of the Council.
______________________________
Victor Martinez, Mayor
ATTEST:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Celeste Cabrera-Garcia, City Clerk

EXHIBIT A
Proposed
Project Description
Location &
Functional Classification*

ESTIMATED
Start Completion Start Completion Min. Max. PROJECT
COST
7th Street
In general, the project consists of grind and overlay of 7th Street between Unida Street and Stamoules and slurry seal between Stamoules Street and Oller Street.

Unida Street to Oller Street
(Collector) Jul-26 Dec-26 Apr-27 May-27 10 20 $ 378,200 Marie Street & 5th
Street
Reconstruction
In general, the project consists of reconstruction of Marie Street between Divisadero Street and 9th Street and 5th Street between Marie Street and Lolita Street, including demolition of existing asphalt and concrete pavements, full depth reclamation soil-cement treatment, new HMA pavement, curbs, gutters, ramps, and traffic striping and markings to add center lane line and parking/bike lanes. Marie Street will have complete street improvments including a planted center median and separated multiuse path.

Marie Street: Divisadero Street to
9th Street (Collector);
5th Street: Marie Street to Lolita
Street (Local) Jul-26 Dec-26 Apr-27 Jun-27 15 30 $ 3,299,300 4th Street
Reconstruction**
In general, the project consists of reconstruction, including grind and overaly from H Street to I Street and demolition of existing asphalt and concrete pavements, Full Depth Reclamation soil-cement treatment, new HMA pavement, curbs, gutters, ramps, and traffic striping and markings. H Street to L Street (Local) Oct-24 May-25 Aug-25 Oct-25 15 30 $ 617,500 Lolita Street
Reconstruction**
In general, the project consists of reconstruction, including demolition of existing asphalt and concrete pavements, Full Depth Reclamation soilcement treatment, new HMA pavement, curbs, gutters, ramps, and traffic striping and markings.

Divisadero Street to 10th Street
(Local) Oct-24 May-25 Aug-25 Oct-25 15 30 $ 1,405,600
Tule Street
Reconstruction**
In general, the project consists of reconstruction, including demolition of existing asphalt and concrete pavements, Full Depth Reclamation soilcement treatment, new HMA pavement, curbs, gutters, ramps, and traffic striping and markings. 7th Street to Belmont Avenue (Local) Oct-24 May-25 Aug-25 Oct-25 15 30 $ 476,900 Quince Street
Reconstruction**
In general, the project consists of reconstruction, including demolition of existing asphalt and concrete pavements, Full Depth Reclamation soilcement treatment, new HMA pavement, curbs, gutters, ramps, and traffic striping and markings. 10th to Belmont (Local) Oct-24 May-25 Aug-25 Oct-25 15 30 $ 338,900 Jennings Street
Reconstruction**
In general, the project consists of grind and overlay, including the cul-desacs of Jennings Circle and Rio Frio Street north of Jennings Street. 9th Street to Quince Street (Local) Oct-24 May-25 Aug-25 Oct-25 10 20 $ 429,300 Divisadero Street
Reconstruction
In general, the project consists of reconstruction, including demolition of existing asphalt and concrete pavements, full depth reclamation soilcement treatment, new HMA pavement, curbs, gutters, ramps, and traffic striping and markings to add center lane line and parking/bike lanes.

Lolita Street to Juanita Street
(Collector)
Juanita Street to Inez Street (Local)
Inez Street: Divisadero to 7th (Local) Jul-24 May-25 Aug-25 Oct-25 15 30 $ 1,886,100 Estimated Schedule
Estim. Useful Life
(# of Yr)
Exhibit "A"
FY 2025-2026 SB1 Project List
Previously Adopted SB1 Project List with updated schedule Design & CEQA Construction
Proposed
Project Description
Location &
Functional Classification*

ESTIMATED
Start Completion Start Completion Min. Max. PROJECT
Estimated Schedule
Estim. Useful Life
(# of Yr)
Exhibit "A"
FY 2025-2026 SB1 Project List
Previously Adopted SB1 Project List with updated schedule Design & CEQA Construction
4th Street & Rio
Frio Street
Reconstruction**
In general, the project consists of reconstruction, including demolition of existing asphalt and concrete pavements, Full Depth Reclamation soilcement treatment, new HMA pavement, curbs, gutters, ramps, and traffic striping and markings.
4th Street: Oller Street to Rio Frio
Street (Local)
Rio Frio Street: 4th Street to 5th
Street and 6th Street to 7th Street
(Local) Oct-24 May-25 Aug-25 Oct-25 15 30 $ 1,021,600
Kate Street
Reconstruction**
In general, the project consists of reconstruction, including demolition of existing asphalt and concrete pavements, Full Depth Reclamation soilcement treatment, new HMA pavement, curbs, gutters, ramps, and traffic striping and markings. North of I Street to end (Local) Oct-24 May-25 Aug-25 Oct-25 15 30 $ 183,300 I Street
Reconstruction**
In general, the project consists of reconstruction, including demolition of existing asphalt and concrete pavements, Full Depth Reclamation soilcement treatment, new HMA pavement, curbs, gutters, ramps, and traffic striping and markings. Kate Street to Divisadero (Local) Oct-24 May-25 Aug-25 Oct-25 15 30 $ 903,600 * Functional Classifcations of Collector & Arterial should try to leverage Federal funding $ 10,940,300 1 AGENDA ITEM – STAFF REPORT
TO: HONORABLE MAYOR AND COUNCILMEMBERS
FROM: MICHAEL OSBORN, CITY ENGINEER
VIA: CRISTIAN GONZALEZ, CITY MANAGER
SUBJECT: ACCEPTANCE OF ENGINEER’S REPORT FOR LANDSCAPE & LIGHTING MAINTENANCE DISTRICT 2019-01 FOR FISCAL YEAR 2025/2026
DATE: JUNE 17, 2025
ISSUE
Shall the City Council adopt Resolution No. 25-36, accepting the Engineer’s Report for Landscape and Lighting Maintenance District 2019-01 for fiscal year 2025/2026, declaring its intention to levy and collect assessments for Fiscal Year 2025/2026, 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 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 (2023/2024) for park maintenance was $15,850 and for lighting maintenance was $1,665; totaling $17,515 for LLMD2019-01, which is within the overall budget of $21,780.80. 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 3.0% from January 2024 to January 2025 to account for increase in energy costs. The total assessment per parcel increased by $0.05 to a total of $256.29.

The City Manager and City Attorney have reviewed the Engineer’s Report and are satisfied that it meets the requirements of the Act.
2 FISCAL IMPACT
No 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. 25-36, accepting the Engineer’s Report for Landscape and Lighting Maintenance District 2019-01 for fiscal year 2025/2026, declaring its intention to levy and collect assessments for Fiscal Year 2025/2026, and scheduling a public hearing for consideration of same, pursuant to California Streets and Highways Code section 22565 et seq.

Attachments:

1. Resolution No. 25-36

2. Exhibit “A” - Engineer’s Report for Landscape and Lighting Maintenance District No. 2019-01 for Fiscal Year 2025/2026
1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 25-36

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 2025-2026, DECLARING ITS INTENTION TO LEVY AND COLLECT ASSESSMENTS FOR FISCAL YEAR 2025-2026, 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 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 2025-2026 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 2025-2026.
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 15, 2025, 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:

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 2025/2026
June 7, 2025
Prepared for:

City of Mendota
Prepared by:

Provost & Pritchard Consulting Group
455 W. Fir Avenue, Clovis 93611
https://us-partner-integrations.egnyte.com/msoffice/wopi/files/cd1a4cf0-71c7-40c6-bb70- b41e230c2858/WOPIServiceId_TP_EGNYTE_PLUS/WOPIUserId_87.ppeng.egnyte.com/Mendota LLMD 2019-01 ER FY25-26.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 2025 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 2025/2026 Provost & Pritchard Consulting Group • June 2025 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 2025/2026 Provost & Pritchard Consulting Group • June 2025 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 2025/2026 Provost & Pritchard Consulting Group • June 2025 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 2025/2026 Provost & Pritchard Consulting Group • June 2025 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 2025/2026 Provost & Pritchard Consulting Group • June 2025 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 2025/2026 Provost & Pritchard Consulting Group • June 2025 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 2025/2026 Provost & Pritchard Consulting Group • June 2025 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 2025/2026 Provost & Pritchard Consulting Group • June 2025 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 2025/2026 Provost & Pritchard Consulting Group • June 2025 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 2025/2026 Provost & Pritchard Consulting Group • June 2025 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 2024 to January 2025 is

3.0% 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 '24/'25 254.56$
Maximum Levy* per AU, 2023/2024 270.60$
Maximum Levy* per AU, 2024/2025 279.53$
Maximum Levy* per AU, 2025/2026 287.92$
Assessed Levy per AU, 2025/2026 254.56$
* as increased by CPI
Section Three: Method of Assessment
Engineer’s Report for Landscape and Lighting Maintenance District 2019-01 – Fiscal Year 2025/2026 Provost & Pritchard Consulting Group • June 2025 3-5
Table 3-2 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$
Maximum Levy* per AU, 2025/2026 1.73$
Assessed Levy per AU, 2024/2025 1.73$
* as increased by CPI
Provost & Pritchard Consulting Group • June 2025
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 2025
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 2024 to Jan 2025: 3.0%
Total Amount to be Assessed: Landscape: $ 21,638.00
Lighting: $ 147.05
Total Levy: $ 21,785.05
Tract 6218
Lot No. Assigned AU Landscape Lighting Total
1 013 - 442 - 01 107 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 2 013 - 442 - 02 105 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 3 013 - 442 - 03 103 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 4 013 - 442 - 04 101 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 5 013 - 442 - 05 200 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 6 013 - 442 - 06 202 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 7 013 - 442 - 07 204 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 8 013 - 442 - 08 206 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 9 013 - 442 - 09 208 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 10 013 - 442 - 10 210 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 11 013 - 442 - 11 212 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 12 013 - 442 - 12 214 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 14 013 - 442 - 13 216 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 15 013 - 442 - 14 218 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 16 013 - 452 - 01 220 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 17 013 - 452 - 02 222 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 18 013 - 452 - 03 224 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 19 013 - 452 - 04 226 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 20 013 - 452 - 05 228 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 21 013 - 452 - 06 230 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 22 013 - 452 - 07 232 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 23 013 - 452 - 08 234 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 24 013 - 452 - 09 236 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 25 013 - 452 - 10 238 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 26 013 - 452 - 11 240 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 27 013 - 452 - 12 400 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 28 013 - 452 - 13 402 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 29 013 - 452 - 14 404 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 30 013 - 452 - 15 406 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 31 013 - 452 - 16 408 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 32 013 - 452 - 17 410 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 33 013 - 452 - 18 412 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 34 013 - 452 - 19 414 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 35 013 - 452 - 20 416 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 36 013 - 441 - 01 419 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 37 013 - 441 - 02 417 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 38 013 - 441 - 03 415 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 39 013 - 441 - 04 413 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 40 013 - 441 - 05 411 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 41 013 - 441 - 06 409 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 42 013 - 441 - 07 407 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 43 013 - 451 - 01 405 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 44 013 - 451 - 02 403 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 45 013 - 451 - 03 401 Mendoza Court 1.0 $ 254.56 $ 1.73 $ 256.29 APN Address
Fiscal Year Levy
City of Mendota
Landscape & Lighting Maintenance District No. 2019-01
Benefit Zone 01 -- Tract 6218
Assessment Roll -- Fiscal Year 2025/2026
CPI increase Jan 2024 to Jan 2025: 3.0%
Total Amount to be Assessed: Landscape: $ 21,638.00
Lighting: $ 147.05
Total Levy: $ 21,785.05
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 2025/2026
46 013 - 451 - 04 330 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 47 013 - 451 - 05 332 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 48 013 - 451 - 06 334 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 49 013 - 441 - 08 336 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 50 013 - 441 - 09 338 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 51 013 - 441 - 10 340 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 52 013 - 441 - 11 342 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 53 013 - 441 - 12 344 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 54 013 - 441 - 13 346 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 55 013 - 441 - 14 348 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 56 013 - 441 - 15 350 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 57 013 - 441 - 16 129 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 58 013 - 441 - 17 127 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 59 013 - 441 - 18 125 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 60 013 - 441 - 19 123 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 61 013 - 441 - 20 121 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 62 013 - 441 - 21 119 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 63 013 - 441 - 22 117 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 64 013 - 441 - 23 115 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 65 013 - 441 - 24 113 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 66 013 - 441 - 25 111 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 67 013 - 441 - 26 109 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 68 013 - 443 - 19 108 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 69 013 - 443 - 18 110 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 70 013 - 443 - 17 112 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 71 013 - 443 - 16 114 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 72 013 - 443 - 15 116 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 73 013 - 443 - 14 118 Ramirez Ave 1.0 $ 254.56 $ 1.73 $ 256.29 74 013 - 443 - 13 343 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 75 013 - 443 - 12 341 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 76 013 - 443 - 11 339 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 77 013 - 443 - 10 337 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 78 013 - 443 - 09 335 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 79 013 - 443 - 08 333 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 80 013 - 443 - 07 331 Rosales Lane 1.0 $ 254.56 $ 1.73 $ 256.29 81 013 - 443 - 06 225 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 82 013 - 443 - 05 223 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 83 013 - 443 - 04 221 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 84 013 - 443 - 03 219 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 85 013 - 443 - 02 217 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 86 013 - 443 - 01 215 Lua Ave 1.0 $ 254.56 $ 1.73 $ 256.29 Total Levy: $ 21,638.00 $ 147.05 $ 21,785.05
1 AGENDA ITEM – STAFF REPORT
TO: HONORABLE MAYOR AND COUNCILMEMBERS
FROM: NORA VALDEZ, FINANCE DIRECTOR
VIA: CRISTIAN GONZALEZ, CITY MANAGER
SUBJECT: ESTABLISHING THE ANNUAL PROPOSITION 4 APPROPRIATION LIMIT FOR FISCAL YEAR 2025-2026
DATE: JUNE 17, 2025
ISSUE
Shall the City Council adopt Resolution No. 25-37, establishing the Annual Proposition 4 Appropriation Limit for Fiscal Year 2025-2026?

BACKGROUND
State law requires the adoption of an annual appropriations limit, which restricts the growth of tax-funded programs and services by limiting the appropriation of proceeds of taxes.

Proposition 4, also known as the Gann Initiative, was approved in November 1979 and added Article XIII B to the California Constitution. Proposition 4 placed limits on the growth of expenditures for publicly funded programs. These constitutional and statutory sections explain and define the appropriations limit and appropriations subject to limitation as they apply to state and local government. Local government entities must formally “adopt” appropriations limits for a given fiscal year.

ANALYSIS
Under the current guidelines, the Gann Appropriations Limit grows each year by a formula tied to cost-of-living factor and population growth provided by the Department of Finance on an annual basis.

In May 2025, the Department of Finance transmitted an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 2025, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2025-2026.

State Per Capita Cost of Living Change = 6.44 percent
Mendota’s Population Change between January 1, 2024, and January 1, 2025 = 0.89 percent Per Capita Cost of Living converted to a ratio: 6.44 + 100 = 1.0644 100
Population converted to a ratio: 0.89 + 100 = 1.0089
100
Calculation of Factor for FY 2025-2026: 1.0644 x 1.0089 = 1.0739 2 The City of Mendota’s FY 2025-2026 Appropriations Limit was calculated at $5,321,397 where $2,801,250 is subject to the Appropriations Limits: This amount is $2,520,147 below the calculated Appropriation Limit.

FISCAL IMPACT
There is No Fiscal Impact to the City of Mendota, unless the City exceeds the Appropriation Limit of $5,321,397.

RECOMMENDATION
Staff recommends that the City Council adopt Resolution No. 25-37, establishing the annual Proposition 4 Appropriations Limit for the Fiscal Year 2025-26.

Attachments:

1. Resolution No. 25-37

2. Exhibit “A” – Appropriations Limit Worksheet
1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 25-37

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MENDOTA ESTABLISHING THE ANNUAL PROPOSITION 4 APPROPRIATION LIMIT FOR FISCAL YEAR 2025-2026
WHEREAS, Article XIIIB of the California Constitution requires cities to adopt annual appropriation limits; and
WHEREAS, Government Code section 7910 requires each local government to establish its appropriation limit by resolution each year at a regularly scheduled meeting or a noticed special meeting; and
WHEREAS, documentation used in the determination of this appropriation limit has been available to the public for at least fifteen days as required by Government Code section 7910; and
WHEREAS, the annual adjustment factors used in determining the appropriations limit requires a recorded vote of the City Council; and WHEREAS, pursuant to Government Code section 7910, subdivision (b), any judicial challenge to the appropriations limit must be brought within 45 days of the effective date of this resolution.

NOW, THEREFORE, BE IT RESOLVED THAT the appropriations limit for the Fiscal Year 2025-2026 is hereby set at $5,321,397 and that one copy of the Appropriations Limit Worksheet, attached hereto as Exhibit “A” and made part hereof, describes how the appropriations limit was computed.

BE IT FURTHER RESOLVED THAT, the City of Mendota has used the change in California’s per capita personal income and the City of Mendota’s population growth as annual adjustment factors for determining the appropriations limit.

BE IT FURTHER RESOLVED THAT, any challenge to said appropriations limit must be filed in writing with the City Manager within 45 days of the adoption of this resolution.
______________________________
Victor Martinez, Mayor
2 ATTEST:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Celeste Cabrera-Garcia, City Clerk

EXHIBIT A

1 AGENDA ITEM – STAFF REPORT
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
FROM: NORA VALDEZ, FINANCE DIRECTOR
VIA: CRISTIAN GONZALEZ, CITY MANAGER
SUBJECT: APPROVING AND ADOPTING THE FISCAL YEAR 2025-2026 OPERATING BUDGET FOR

THE CITY OF MENDOTA
DATE: JUNE 17, 2025
ISSUE
Shall the City Council adopt Resolution No. 25-38, approving and adopting the Fiscal Year 2025-2026 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 objectives together with the cost to conduct business from July 1, 2025, through June 30, 2026. The City’s budget is conveyed in two categories: General Fund and Enterprise Funds.

There are two types of funds presented in this budget: General and Enterprise Fund. The General Fund consists of nine departments: Council, Administration, Finance, Planning and Engineering, Police, Code Enforcement, Animal Control, Building, and Buildings and Grounds. It generates its revenue primarily from property tax, sales tax, and fees.

The Enterprise Fund consists of Water, Sewer, Refuse, and Streets and the Lighting and Maintenance District, Community Facilities District. These are self-balancing funds and have restricted uses on how the funds can be utilized. Funds consist of user fees for water and sewer service, or specialized voter-approved taxes.

The proposed budget for Fiscal Year (“FY”) 2025-2026 was presented to the City Council and the public on June 3, 2025.

ANALYSIS
The FY 2025-2026 proposed budget includes significant investments in infrastructure, facilities and services that enhance the quality of life of our residents. The City continues to focus on responsible budgeting and fiscal discipline due to an increase in operational expenses compared to previous years.

With the leadership of our City Council, the City is able to implement several projects. Some Key projects include the Derrick and Oller Roundabout project, Rehabilitation of 5th & Quince Street, 2024 $5 Million Local Street Reconstruction program, Amador & Smoot Extension, and the Westside Water Tank & Pump project.
2 Grant projects to be implemented for this fiscal year will include funding from Community Development Block Grants (“CDBG”) for the Construction of a new soccer field and improvements to the Rojas Pierce Park, Community Oriented Policing Services (“COPS”) grants for hiring 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 the roundabout merger of Highways 180 and 33, and various grants for additional street projects.

For parks and recreation, we have earmarked funds to perform Rojas Pierce Park basketball court improvements of fencing, bleachers, and concrete pad. Installation of two new shade structures to Mendota Pool Park, and installation of fifteen streetlights on Bass Avenue near Pool Park area, and the $8 Million dollar Community Center project. Lastly the acquisition of mowing equipment for park maintenance.

Maintaining and upgrading our City Infrastructure is essential for City growth. We have allocated funding for Community Development Planning, Citywide General Plan update, and City Hall conference room build out.

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. Staff will also continue to attract economic development projects and grant funding opportunities.

RECOMMENDATION:

Staff recommends that the City Council adopt Resolution No. 25-38, approving and adopting the Fiscal Year 2025-2026 Operating Budget for the City of Mendota.

Attachments:

1. Resolution No. 25-38

2. Exhibit “A” - Fiscal Year 2025-2026 Budget
1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 25-38

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MENDOTA APPROVING AND ADOPTING THE FISCAL YEAR 2025-2026 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 2025-2026 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:

AYES:

NOES:

ABSENT:

ABSTAIN:
____________________________
Celeste Cabrera-Garcia, City Clerk

EXHIBIT A
City of Mendota
Fiscal Year
2025 – 2026
Approved Budget
Table of Contents
Page
I. Directory 1
II. General Fund - Summary ….............................................. 2 General Fund Revenues Summary………………………………. 3
General Fund Expenditures Summary…………………………. 4
III. General Fund Budget …................................................... 5 City Council………………………………………………………………. 6
City Administration……………………………………………………. 7
Finance Department…………………………………………………… 8
Planning & Engineering………………………………………………. 9
Police…………………………………………………………… 10
Code Enforcement…………………………………………………….. 11
Animal Control………………………………………………………….. 12
Building Department………………………………………………….. 13
Buildings & Grounds………………………………………………….. 14
IV. Enterprise Fund Budget …............................................... 15 Refuse Operation Fund………………………………………………. 16
Sewer Operation Fund……………………………………………….. 17
Water Operation Fund……………………………………………….. 18
Gas Tax - Street Fund…………………………………………………. 19
Measure "C" - Street Fund…………………………………………… 20
"LTF" - Street Fund…………………………………………………….. 21
Mendota "CFD" Fund………………………………………………….. 22
"COPS" Fund……………………………………………………………… 23
Donation Fund…………………………………………………………… 24
Landscape & Lighting Maintenance District….......... 25 V. Organizational Chart……………………………………………………………….. 26
VI. Payroll Allocations Summary …………………………………………………….. 27-28 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 1st and 3rd Tuesday of the month at City Council Chambers 725 Riofrio Street, Mendota, California 93640.

City Council
Mayor Victor Martinez Term Expires 2026
Mayor Pro-Tem Jose Alonso Term Expires 2026
Council Member Libertad Lopez Term Expires 2028
Council Member Joseph Riofrio Term Expires 2026
Council Member Jesus Mendoza Term Expires 2028
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 1 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
2 Proposed Budget for Fiscal Year 2025/26
General Fund Revenues
Approved FY 24/25 Approved Proposed
Average Budget Actual as of Budget Budget
Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26
TAXES & FINES:
01-3000-3010 Current Year Secured - Property Taxes 1,275,366 1,100,000 1,338,567 1,210,000 1,331,000 01-3000-3030 Prior Year Secured - Property Taxes 1,280 1,000 1,045 1,100 1,210 01-3000-3040 Current Year Unsecured - Property Taxes 21,578 16,000 29,176 17,600 19,360 01-3000-3050 Prior Year Unsecured - Property Taxes 500 1,000 335 1,100 1,210 01-3000-3070 Home Owner Apportionment - Property Taxes 2,383 1,300 - 1,430 1,573 01-3000-3150 Transfer Tax - Property Taxes 7,632 11,000 3,159 11,000 11,000 01-3100-3110 Sales Tax & Use Tax 1,137,852 875,000 1,960,584 1,150,000 1,435,897 01-3100-3120 Franchise Fees 145,050 799,621 172,249 150,000 150,000 01-3100-3130 Business License Tax 110,331 90,000 107,012 100,000 100,000 01-3100-3140 Transient Tax 4,822 3,000 3,543 3,300 3,630 01-3200-3210 Animal License Tax 3,053 4,000 360 1,000 1,000 01-3300-3310 Vehicle Fines 53,719 33,500 43,891 45,000 45,000 01-3300-3320 Code Enforcement Fees 30,304 13,000 3,790 14,300 15,730 01-3300-3340 Police Services 3,571 7,000 11,312 6,000 6,000 01-3300-3351 Police Administration Fees 6,011 6,500 4,103 7,150 7,865 01-3300-3359 Vehicle Impound Fees 25,164 25,000 20,269 27,500 30,250 01-3300-3362 DUI 11,084 12,000 5,000 13,200 14,520
01-3800-3350 Parking Citation 14,746 15,000 - 16,500 18,150 TOTAL TAXES & FINES 3,163,499 3,013,921 3,704,395 2,776,180 3,193,395 REVENUES FROM USE OF MONEY OR PROPERTY:
01-3400-3410 Investment Interest 11,189 5,953 - 1,500 6,000 01-3400-3420 Rental Income 98,077 96,696 95,168 98,000 111,720 TOTAL REVENUE MONEY & PROPERTY 104,129 99,500 95,168 117,720 117,720 INTER-GOVERNMENTAL AGENCIES:
01-3100-3115 Local Public Safety AB2788 65,061 56,163 55,636 48,000 60,000 01-3500-3580 Public Safety 10,500 - - 10,500 10,500
01-3500-3600 Grants 1,398,625 281,341 - 1,217,833 4,615,203 01-4000-3520 Reimbursements 175,028 151,276 530,769 367,000 395,000 TOTAL INTER-GOV. AGENCIES 2,736,814 1,643,333 586,405 5,980,703 5,080,703 SERVICES:
01-3800-3890 Debit Card Services 3,105 4,315 4,681 2,500 3,000 01-3800-3810 Planning/Engineering (Pass-Thru) 48,307 29,920 23,536 65,000 50,000 01-3200-3228 Plan Check Fees 53,736 46,208 39,995 75,000 50,000 01-3800-3860 Street Sweeping 12,128 7,277 7,277 14,553 14,553 01-3200-3220 Building Fees 63,209 62,626 58,907 87,000 65,000 01-3222-4650 Encroachment Permits 5,278 1,835 2,615 4,000 4,000 TOTAL SERVICES 195,372 248,053 137,010 201,053 186,553
OTHER REVENUES:
01-4000-3126 Other Business Revenue 1,054,679 1,163,052 870,598 1,238,761 1,238,761 01-4000-4010 Sale of Property 2,326 977 6,810 2,000 -
01-4000-4060 Over/Short - - 25 - -
01-4000-4650 Capital Contributions 76,137 207,412 19,916 15,000 15,000 -
TOTAL OTHER REVENUES 22,917 17,000 897,348 1,255,761 1,253,761 01-3900-3903 TRANSFER 281,849 - - 456,029
TOTAL GENERAL FUND REVENUES 6,471,083 5,477,836 5,420,326 10,787,446 9,832,132 3 Proposed Budget for Fiscal Year 2025/26
General Fund Expenditures
Approved FY 23/24 Approved Proposed
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY24/25 FY 25/26

SALARIES & OVERTIME
01-xxxx-5010 Salaries, Regular 1,392,182 1,315,370 1,321,145 1,540,031 1,758,464 01-xxxx-5060 Overtime 113,082 65,350 160,466 113,431 113,331 Total Salaries & Overtime 1,505,264 1,380,720 1,481,611 1,653,462 1,871,795

FRINGE BENEFITS
01-xxxx-5900 Uniform 18,301 16,600 23,468 24,955 25,505 01-xxxx-6050 Retirement 162,041 159,067 144,098 183,626 184,548 01-xxxx-6060 Health & Life Insurance 275,029 269,262 264,679 302,744 339,860 01-xxxx-6070 F.I.C.A./Medicare 127,751 120,695 120,835 141,321 146,831 01-xxxx-6080 Workers Compensation 188,653 191,949 161,372 213,600 183,803 01-xxxx-6090 Unemployment Insurance 5,350 7,500 - 7,500 11,700 01-xxxx-6100 Disability Insurance 15,763 14,231 17,920 15,899 18,538 Total Fringe Benefits 792,889 779,304 732,372 889,645 910,785

CONTRACT SERVICES
01-xxxx-5100 Election 6,999 3,000 2,998 15,000 -
01-xxxx-5820 Legal Services 93,252 100,000 58,757 121,000 121,000 01-xxxx-5821 Engineering Services 17,000 18,000 15,000 18,000 18,000 01-xxxx-5840 Audit 12,472 14,000 9,416 14,000 18,000
01-xxxx-5860 Contract Services - Dispatch 155,879 176,796 120,842 170,000 170,000 01-xxxx-5850 Contract Services 665,099 683,500 390,011 911,933 704,567 01-xxxx-5851 Contract Services (Pass-Thru) 36,656 50,000 9,969 50,000 30,000 01-xxxx-5400 Lab Fees 989 500 668 1,800 1,800
01-xxxx-5810 Abatement 5,333 8,000 - 8,000 5,000
Total Contract Services 993,680 1,053,796 607,660 1,309,733 1,068,367

COMMUNICATION
01-xxxx-5200 Telephone / Radio's 37,351 36,956 31,907 43,189 43,239 01-xxxx-5360 Postage 4,818 4,330 4,474 5,650 6,150
Total Communication 42,169 41,286 36,381 48,839 49,389

SUPPLIES
01-xxxx-5350 Office Supplies 14,163 8,600 13,057 20,833 24,833 01-xxxx-5800 Special Department Supplies 84,449 55,200 123,185 74,565 68,367 Total Supplies 98,612 63,800 136,241 95,398 93,200

FUEL & UTILITY
01-xxxx-5500 Fuel 22,031 20,100 22,041 22,815 32,000
01-xxxx-5510 Fuel Stipend - - - 50,000 50,000
01-xxxx-5150 Utilities 61,120 54,000 53,361 76,000 83,000 Total Fuel & Utility 83,151 74,100 75,402 98,815 165,000

REPAIR & MAINTENANCE
01-xxxx-5450 Vehicle Maintenance/Operations 46,394 21,650 84,150 28,975 30,700 01-xxxx-5460 Facility Repair 70,730 54,500 24,200 76,500 30,500 01-xxxx-5600 Office Equipment Maintenance 4,280 6,000 839 6,000 6,000 Total Repair & Maintenance 121,403 82,150 109,188 111,475 67,200 01-xxxx-6110 P & GL INSURANCE 10,700 15,000 - 17,100 17,100 01-xxxx-6300 MEETINGS/TRAVEL/TRAINING 41,168 37,525 41,403 46,000 57,500

OTHER EXPENDITURES
01-xxxx-5300 Advertising & Publication 4,172 3,500 3,017 6,500 6,000 01-xxxx-5950 Rent/Lease of Equip./ PD Bld. 31,847 54,000 25,040 16,500 11,000 01-xxxx-6250 Memberships & Dues 18,623 16,320 13,950 25,600 21,500 01-xxxx-6305 K-9 Progam 1,451 1,200 1,554 711 2,100
01-xxxx-6400 Taxes and Assessments 576 320 697 300 711
01-xxxx-6510 Community Promotion 952 600 755 1,500 3,000 01-xxxx-xxxx Transfer - 50,000 - 50,000 -
01-xxxx-7000 American Rescue Plan - - 745,974 1,000,000 - Total Other Expenditures 57,621 125,940 790,986 1,101,111 44,311 01-xxxx-6500 CAPITAL OUTLAY 3,609,588 4,829,667 747,317 5,251,780 5,246,465 TOTAL General Fund EXPENDITURES 7,356,245 8,483,288 $ 4,758,561 10,623,358 9,591,112 4 5
Approved Budget for Fiscal Year 2025/26

GENERAL FUND - EXPENDITURES
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 City Council
01-5060-5010 Salaries, Regular 17,231 18,000 15,693 18,000 18,000 01-5060-5100 Elections 6,999 3,000 2,998 15,000 -
01-5060-5200 Telephone 1,635 1,900 1,106 1,900 1,900
01-5060-5350 Office Supplies 366 200 398 500 500
01-5060-6060 Health & Life Insurance 62,318 65,437 51,448 70,069 79,178 01-5060-6070 F.I.C.A. / Medicare 1,474 1,377 1,668 1,377 2,000 01-5060-6100 Disability Insurance 202 194 249 162 500
01-5060-6300 Meetings/Travel/Training 16,261 13,000 20,783 15,000 25,000 01-5060-6510 Community Promotions 952 600 755 1,500 3,000 Total Expenditures 107,438 103,708 95,098 123,508 130,078 6 Approved Budget for Fiscal Year 2025/26

GENERAL FUND - EXPENDITURES
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 City Administration
01-5070-5010 Salaries, Regular 131,963 115,982 117,129 162,778 167,795 01-5070-5050 Bilingual Pay 5,346 - 10,748 5,290 7,719
01-5070-5060 Overtime - - 461 1,000 1,000
01-5070-5200 Telephone 2,252 2,606 1,550 2,600 2,600
01-5070-5300 Advertising & Publication 3,396 2,500 2,687 5,000 5,000 01-5070-5350 Office Supplies 8,489 5,900 9,735 9,833 13,833 01-5070-5360 Postage 2,990 2,700 2,771 3,500 4,000
01-5070-5450 Vehicle Maintenance/Operations 872 900 1,017 700 1,000 01-5070-5600 Office Equipment Maintenance 4,280 6,000 839 6,000 6,000 01-5070-5800 Special Department Supplies 8,804 8,600 7,813 10,000 5,000 01-5070-5820 Legal Services 57,956 60,000 43,868 70,000 70,000 01-5070-5850 Contract Services/Fire Protection 489,022 500,000 277,065 690,000 529,667 01-5070-5950 Lease Payment 2,734 4,000 201 4,000 4,000
01-5070-6050 Retirement 8,959 8,699 9,178 9,000 9,000
01-5070-6060 Health & Life Insurance 15,669 20,262 15,694 23,301 26,330 01-5070-6070 F.I.C.A. / Medicare 9,498 8,873 9,505 10,115 10,115 01-5070-6080 Workers Compensation 15,297 14,285 15,320 16,285 16,285 01-5070-6090 Unemployment Insurance 1,783 2,500 - 2,850 6,000 01-5070-6100 Disability Insurance 1,012 1,044 1,469 1,190 2,000 01-5070-6250 Memberships & Dues 15,335 12,420 13,585 20,000 15,000 01-5070-6300 Meetings/Travel/Training 12,295 14,000 6,885 16,000 12,000 01-5070-6500 Capital Outlay 348,605 644,000 151,815 250,000 40,000 01-5070-7000 American Rescue Plan 581,991 - 745,974 1,000,000 - Total Expenditures 1,728,548 1,435,271 1,445,310 2,319,442 954,344 • New Point of Sale Equipment ($1,500), Office Cabinets & Equipment ($2,500), Windows 10 Replacement Computers ($14,500) - (5350)
• Fire Protection (516K), ICSC Economic Development Survey (2K), Mass Notification System ($6000 Split with Water & Sewer) - (5850)
• City Hall Conference Room & Office ($50K Split with Water & Sewer) - (6500) 7 Approved Budget for Fiscal Year 2025/26

GENERAL FUND - EXPENDITURES
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 Finance Department
01-5080-5010 Salaries, Regular 27,321 23,984 22,772 35,208 37,300 01-5080-5050 Bilingual Pay - - 1,119 968 4,663
01-5080-5200 Telephone 388 450 264 450 500
01-5080-5350 Office Supplies 1,006 1,500 17 1,500 1,500 01-5080-5840 Audit Fee 12,472 14,000 9,416 14,000 18,000 01-5080-5900 Uniform 2,439 2,000 661 4,655 4,655
01-5080-6050 Retirement 1,692 1,799 1,876 1,400 2,000
01-5080-6060 Health & Life Insurance 6,271 6,630 4,559 7,625 7,625 01-5080-6070 F.I.C.A. / Medicare 1,918 1,835 1,828 2,092 2,092 01-5080-6080 Workers Compensation 3,097 2,947 2,983 3,360 3,500 01-5080-6100 Disability Insurance 245 216 273 246 300
01-5080-6250 Memberships & Dues 400 600 - 600 1,500
01-5080-6300 Meetings/Travel/Training 1,500 2,000 - 2,500 8,000 Total Expenditures 58,749 57,961 45,769 74,604 91,635
• Uniform Allowance for Management & AFSCME - ($2,830) - (5800) • Training for all Finance Department ($8,000 Split with Water & Sewer) - (6300) 8 Approved Budget for Fiscal Year 2025/26

GENERAL FUND - EXPENDITURES
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 Planning & Engineering
01-5110-5010 Salaries - Regular 2,667 3,600 800 3,600 4,068 01-5110-5050 Bilingual Pay 60 - - 180 200
01-5110-5300 Advertising & Publications 443 500 330 500 500 01-5110-5821 Engineering 17,000 18,000 15,000 18,000 18,000 01-5110-5850 Contract Services 45,617 25,000 11,851 100,000 130,000 01-5110-5851 Contract Services (Pass-Thru) 36,656 50,000 9,969 50,000 30,000 01-5110-6050 Retirement 2,020 - - 6,060 6,060
01-5110-6060 Health & Life 2,374 - - 7,123 7,123
01-5110-6070 F.I.C.A. / Medicare 2,486 275 61 7,123 7,123 01-5110-6080 Workers Compensation 271 440 59 314 314
01-5110-6100 Disability Insurance 26 32 9 36 36
01-5110-6500 Capital Outlay 53,333 160,000 - - -
Total Expenditures 162,954 257,847 38,080 192,936 203,424 • General Plan Amendment & Housing Element Services ($30,000) -(5850) 9 Approved Budget for Fiscal Year 2025/26

GENERAL FUND - EXPENDITURES
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 Police
01-6150-5010 Salaries - Regular 756,182 765,401 794,401 708,743 1,049,977 01-6150-5020 Salaries - Part - Time 119,193 203,008 29,889 124,681 - 01-6150-5050 Bilingual Pay 14,512 - 18,536 25,000 48,916 01-6150-5060 Overtime 88,485 55,000 130,456 80,000 80,000 01-6150-5150 Utilities 24,589 22,000 28,767 23,000 30,000 01-6150-5200 Telephone 33,075 32,000 28,986 38,239 38,239 01-6150-5300 Advertising & Publication 333 500 - 500 -
01-6150-5350 Office Supplies 4,302 1,000 2,906 9,000 9,000 01-6150-5360 Postage 1,695 1,500 1,584 2,000 2,000
01-6150-5400 Lab Fees 989 500 668 1,800 1,800
01-6150-5450 Vehicle Maintenance/Operations 39,759 17,000 80,277 22,000 22,000 01-6150-5460 Facility Repair / Maint. 333 500 - 500 -
01-6150-5500 Fuel 17,010 16,000 17,530 17,500 20,000
01-6150-5510 Fuel Stipend - - 25,929 50,000 50,000
01-6150-5800 Special Department Supplies 32,090 25,000 33,919 37,350 36,000 01-6150-5820 Legal Services 21,823 25,000 4,470 36,000 36,000 01-6150-5850 Contract Services 64,137 32,000 80,412 80,000 16,000 01-6150-5860 Contract Services Dispatch 155,879 176,796 120,842 170,000 170,000 01-6150-5900 Uniform 13,739 12,000 11,017 18,200 18,200 01-6150-5950 Lease Payment 29,113 50,000 24,839 12,500 7,000 01-6150-6050 Retirement 122,274 122,471 104,733 139,617 139,617 01-6150-6060 Health & Life 136,295 126,856 135,333 146,696 165,766 01-6150-6070 F.I.C.A. / Medicare 81,485 78,290 76,913 89,251 89,251 01-6150-6080 Workers Compensation 121,935 125,925 96,325 143,555 115,200 01-6150-6090 Unemployment Insurance 3,567 5,000 - 5,700 5,700 01-6150-6100 Disability Insurance 10,393 9,211 11,466 10,501 10,501 01-6150-6110 P & GL Insurance 6,777 9,500 - 10,830 10,830 01-6150-6250 Memberships & Dues 2,888 3,300 365 5,000 5,000 01-6150-6300 Meetings/Travel 10,912 8,000 13,735 11,000 11,000 01-6150-6305 K-9 Program Expenses 1,451 1,200 1,554 1,600 2,100 01-6150-6500 Capital Outlay 1,244,642 3,290,000 218,926 225,000 480,348 Total Expenditures 3,159,857 5,214,958 2,094,777 2,245,763 2,670,445 • Firearms (27) ($29,000), Shotguns (4) ($3,100), Pepperball Gun ($2,900), Trauma Kit ($600) - (5800)
• (1) Chevy Tahoes with Retrofit ($79,000), & (1) Vehicle Purchase ($35,000) Generator ($5,000), Shooting Range ($20,000) Marko Construction Retainer ($341,348) - (6500) 10 Approved Budget for Fiscal Year 2025/26

GENERAL FUND - EXPENDITURES
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 Code Enforcement
01-6160-5010 Salaries 56,890 107,665 21,005 42,000 31,491 01-6160-5060 Overtime 1,216 500 2,647 500 500
01-6160-5360 Postage 133 130 119 150 150
01-6160-5450 Vehicle Maintenance/Operations 350 350 - 700 700 01-6160-5500 Fuel 615 600 644 600 2,000
01-6160-5800 Special Department Supplies 1,425 600 2,984 690 700 01-6160-5810 Abatement 5,333 8,000 - 8,000 5,000
01-6160-5820 Legal Services 13,473 15,000 10,419 15,000 15,000 01-6160-5850 Contract Services 511 500 532 500 600
01-6160-5900 Uniform 383 550 - 600 600
01-6160-6050 Retirement 4,977 7,248 1,623 6,060 6,060
01-6160-6060 Health & Life Insurance 8,581 14,593 4,027 7,123 8,049 01-6160-6070 F.I.C.A. / Medicare 5,535 8,274 1,810 6,522 6,522 01-6160-6080 Workers Compensation 8,754 13,389 2,645 10,228 5,000 01-6160-6100 Disability Insurance 694 973 265 844 844
01-6160-6300 Travel/Meeting 600 300 - 1,500 1,500
Total Expenditures 109,470 178,672 48,721 101,017 84,716 11 Approved Budget for Fiscal Year 2025/26

GENERAL FUND - EXPENDITURES
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 Animal Control
01-6170-5010 Salaries 27,249 24,174 8,520 49,052 31,491 01-6170-5060 Overtime 628 850 34 1,000 1,000
01-6170-5450 Vehicle Maintenance/Operations 800 400 - 2,000 2,000 01-6170-5460 Facility Repair/Maintenance 6,933 800 - 20,000 - 01-6170-5500 Fuel 537 500 537 575 3,000
01-6170-5800 Special Department Supplies 2,278 1,500 933 4,400 3,500 01-6170-5850 Contract Services 46,628 111,000 10,785 18,100 18,100 01-6170-5900 Uniform 406 550 667 - 550
01-6170-6050 Retirement 703 986 - 1,124 1,124
01-6170-6060 Health & Life Insurance 1,573 1,892 652 2,176 2,459 01-6170-6070 F.I.C.A. / Medicare 1,717 1,914 1,055 2,182 2,182 01-6170-6080 Workers Compensation 2,224 3,074 94 3,504 3,504 01-6170-6100 Disability Insurance 161 225 - 257 257
01-6170-6300 Travel/Meeting 200 600 0 - -
Total Expenditures 92,037 148,465 23,277 104,370 69,167 12 Approved Budget for Fiscal Year 2025/26

GENERAL FUND - EXPENDITURES
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 Building Department
01-7180-5010 Salaries 40,011 28,938 36,646 54,449 53,928 01-7180-5050 Bilingual Pay - - 3,587 1,770 3,800
01-7180-5060 Overtime - - 14 100 -
01-7180-5300 Advertising & Publishing - - - 500 500
01-7180-5500 Fuel 645 600 644 690 2,000
01-7180-5800 Special Department Supplies 333 500 - 500 500 01-7180-5850 Contract Services - - - - -
01-7180-6050 Retirement 2,253 2,170 2,115 2,474 2,796
01-7180-6060 Health & Life Insurance 1,728 2,162 535 2,486 2,486 01-7180-6070 F.I.C.A./Medicare 2,410 2,214 2,470 2,546 2,546 01-7180-6080 Workers Compensation 4,130 3,555 4,781 4,053 5,000 01-7180-6100 Disability Insurance 342 260 469 296 500
Total Expenditures 51,851 40,399 51,261 69,863 74,055
13 Approved Budget for Fiscal Year 2025/26

GENERAL FUND - EXPENDITURES
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 Buildings & Grounds
01-7250-5010 Salaries 280,039 227,626 304,179 308,312 299,117 01-7250-5060 Overtime 19,558 9,000 18,842 30,831 30,831 01-7250-5150 Utilities 36,532 32,000 24,595 53,000 53,000 01-7250-5450 Vehicle Maintenance/Operations 3,607 3,000 2,821 5,000 5,000 01-7250-5460 Facility Repair/Maintenance 63,400 110,000 24,200 56,000 30,500 01-7250-5500 Fuel 3,224 3,000 3,221 3,450 5,000
01-7250-5800 Special Department Supplies 39,519 19,000 77,932 21,625 22,667 01-7250-5850 Contract Services 19,184 15,000 19,217 23,333 10,200 01-7250-5900 Uniform 1,335 1,500 1,004 1,500 1,500
01-7250-6050 Retirement 19,164 15,694 23,906 17,891 17,891 01-7250-6060 Health & Life Insurance 40,219 31,430 53,082 36,145 40,844 01-7250-6070 F.I.C.A./Medicare 21,228 17,643 25,928 20,113 25,000 01-7250-6080 Workers Compensation 32,946 28,334 38,204 32,301 35,000 01-7250-6100 Disability Insurance 2,689 2,076 3,625 2,367 3,600 01-7250-6110 Property & General Liability 3,923 5,500 - 6,270 6,270 01-7250-6400 Taxes & Assessments 576 320 697 711 711
01-7250-6500 Capital Outlay 1,963,008 735,667 376,577 4,776,780 4,726,117 Total Expenditures 2,550,151 1,256,790 998,032 5,395,630 5,313,248 • Holiday Decor for Light Poles ($5,000), Weed Trimmers (6) ($4000), Ground Aerator ($6000), Trees & Landscaping City-Wide ($8000 Split with LTF & Measure C)- (5800) • Community Center (4M), Rojas-Pierce Park New Soccer Field, Fence, Irrigation CDBG ($531,870), Electronic Cart ($18,000), Trailer for Parks ($17,000), New 144" Mower ($80,000), Council Chambers Electronic Upgrade ($17,000 Split with Water & Sewer), Pool Park - Shade Structure(2) ($40,000), (2) New Utility Trucks ($80,000 Split with Water & Sewer) - (6500)
14 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
15 Approved Budget for Fiscal Year 2025/26

REFUSE OPERATION FUND
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 Revenues
13-3400-3410 Interest Income 125 - 376 - -
13-3900-3903 Transfer - 31,084 87,225
13-4400 Refuse Service 1,376,831 1,416,559 1,218,048 1,495,886 1,495,886 13-3500-3600 State Grant 5,000 5,000 5,000 129,300
13-4000-4650 Misc Income - - -
TOTAL REVENUES 1,381,956 1,421,559 1,218,424 1,531,970 1,712,411 Expenditures
13-7240-5010 Salaries, Regular 136,217 78,805 107,530 222,316 167,065 13-7240-5050 Bilingual Pay 4,180 - 5,314 7,225 8,353
13-7240-5060 Overtime 1,432 500 2,797 1,000 3,000
13-7240-5374 State Grant 8,112 5,000 14,336 5,000 129,300 13-7240-5800 Special Department Supplies 7,737 10,500 2,210 10,500 11,000 13-7240-5840 Audit 802 900 605 900 1,000
13-7240-5850 Contract Services 1,112,277 1,133,247 1,006,875 1,196,709 1,300,822 13-7240-6050 Retirement 10,196 5,359 7,734 17,496 17,496 13-7240-6060 Health & Life Insurance 18,336 16,540 14,590 23,879 26,744 13-7240-6070 F.I.C.A./Medicare 10,334 5,638 8,358 17,007 17,007 13-7240-6080 Workers Compensation 17,636 9,843 13,941 29,123 29,123 13-7240-6100 Disability Insurance 950 714 1,323 814 1,500 Total Expenditures 1,328,210 1,267,046 1,185,612 1,531,970 1,712,411 • Calrecycle - Beverage Grant ($124,300) - (5374)
16 Approved Budget for Fiscal Year 2025/26

SEWER OPERATION FUND
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 Revenues
10-3400-3410 Interest Income - - - - -
10-3500-3600 Grant 1,299,156 3,878,699 18,768 - 740,698 10-3900-3903 Transfer 248,568 - - 745,703 -
10-4000-4650 Misc Revenue (16) - - (49) -
10-4300-4200 Sewer Service 1,482,680 1,530,000 1,398,052 1,519,989 1,519,989 10-4200-4300 Connection Fee 2,962 4,000 1,924 1,924
TOTAL REVENUES 3,033,349 5,412,699 1,416,820 2,267,566 2,262,611 Expenditures
10-7210-5010 Salaries, Regular 548,724 531,779 375,945 738,449 782,144 10-7210-5050 Bilingual Pay 19,125 14,251 24,000 39,107
10-7210-5060 Overtime 22,770 15,000 27,311 26,000 26,000 10-7210-5150 Utilities 42,495 42,000 33,486 52,000 52,000 10-7210-5200 Telephone 9,905 11,000 7,714 11,000 11,000 10-7210-5300 Advertising & Publication 719 600 957 600 600 10-7210-5350 Office Supplies 8,466 7,000 8,065 10,333 11,000 10-7210-5360 Postage 11,513 10,000 10,531 14,006 15,687 10-7210-5400 Lab Analysis 6,505 4,900 7,616 7,000 8,000 10-7210-5410 Chemicals 6,093 9,000 280 9,000 5,000
10-7210-5450 Vehicle Maintenance/Operations 6,512 6,000 7,535 6,000 6,000 10-7210-5460 Facility Repair / Maint. 143,264 182,000 185,501 62,291 108,700 10-7210-5500 Fuel 62,224 45,000 66,673 75,000 75,000
10-7210-5600 Office Equipment Maintenance 2,896 7,000 839 850 850 10-7210-5800 Special Department Supplies 19,623 18,360 17,908 22,600 22,600 10-7210-5820 Legal Services 28,358 35,000 22,074 28,000 28,000 10-7210-5821 Engineering Services 17,667 19,000 15,000 19,000 19,000 10-7210-5840 Audit 26,726 30,000 20,177 30,000 30,000
10-7210-5850 Contract Services 105,310 121,333 76,263 118,333 231,333 10-7210-5900 Uniform 6,307 5,400 6,290 7,230 7,230
10-7210-5950 Lease Payment 136,872 180,000 110,616 120,000 120,000 10-7210-6050 Retirement 35,803 37,127 27,956 42,325 42,325 10-7210-6060 Health & Life Insurance 99,581 103,138 66,314 129,292 144,807 10-7210-6070 F.I.C.A./Medicare 39,870 41,828 30,099 47,684 47,684 10-7210-6080 Workers Compensation 64,165 67,276 48,525 76,695 55,000 10-7210-6090 Unemployment Insurance 2,140 3,000 - 3,420 3,420 10-7210-6100 Disability Insurance 5,033 4,921 4,567 5,610 5,610 10-7210-6110 P & GL Insurance 4,494 6,300 - 7,182 7,182 10-7210-6200 Bond / Principle 73,333 135,000 - 85,000 85,000 10-7210-6210 Bond / Interest 56,956 - 59,460 111,409 111,409 10-7210-6250 Memberships & Dues 18,478 18,000 19,433 18,000 18,000 10-7210-6300 Meetings/Travel/Training 5,277 5,000 3,330 7,500 7,500 10-7210-6400 Taxes & Assessment 1,037 950 1,192 969 2,000 10-7210-6500 Capital Outlay 278,353 385,000 98,514 351,545 39,261 10-7210-7505 Prop 68 UFPGP 2,032,789 3,878,699 186,878
Total Expenditures 3,949,383 5,966,611 1,561,301 2,268,323 2,168,450 • VFD Control Panel ($61,000), Biosolid Sludge Removal ($43,000), Electronic Records Management ($1,667), Weed Trimmer (6) ($1,333), Ground Aerator ($1,200), Point of Sale Equipment ($500) - (5460)
• Mass Notification System ($2,001), Engineering Sewer Interceptor $113k, - (5850) • (2) New Utility Trucks ($26,6667), Council Chambers Electronic System Upgrade ($1700), Council Chambers Office & Conference Room ($5000), 3% of Marko Construction Retainer ($10,894)
17 Approved Budget for Fiscal Year 2025/26

WATER OPERATION FUND
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 02-3400-3410 Interest Income 33 50 - 50 50
02-3500-3600 Grant 1,636,372 1,230,000 79,117 3,600,000 2,200,000 02-3900-3903 Transfer 246,662 - - 739,985 2,305,378
02-4000-4650 Misc Income 2,016 1,500 3,049 1,500 1,500
02-4200-4201 Water Service 2,262,081 2,100,000 2,289,447 2,396,795 2,396,795 02-4200-4213 Repair Charge 3,035 3,000 3,105 3,000 3,000 02-4200-4300 Connection Fee 12,500 12,000 13,501 12,000 12,000 02-4200-4330 Penalty/Shut-Off 42,120 35,000 54,044 37,317 50,000 TOTAL REVENUES 4,204,820 3,381,550 2,442,263 6,790,647 6,968,723 02-7220-5010 Salaries, Regular 363,859 610,238 444,825 758,833 819,616 02-7220-5050 Bilingual Pay 13,014 - 14,380 24,662 40,981 02-7220-5060 Overtime 22,950 23,000 38,665 30,000 30,000 02-7220-5150 Utilities 407,406 360,000 452,268 380,000 400,000 02-7220-5200 Telephone 18,939 19,000 27,607 21,000 25,000 02-7220-5300 Advertising & Publication 1,658 1,200 957 1,200 1,200 02-7220-5350 Office Supplies 5,016 6,200 8,129 9,834 10,000 02-7220-5360 Postage 7,934 8,000 8,425 10,640 12,000
02-7220-5400 Lab Analysis 19,242 17,397 22,364 25,000 25,000 02-7220-5410 Chemicals 35,605 52,000 40,275 52,000 52,000 02-7220-5450 Vehicle Maintenance/Operations 9,299 11,717 5,377 13,000 13,000 02-7220-5460 Facility Repair / Maint. 49,832 240,000 129,359 240,000 164,700 02-7220-5500 Fuel 36,401 37,000 54,004 60,000 65,000
02-7220-5600 Office Equipment Maintenance 7,284 5,300 839 850 1,000 02-7220-5800 Special Department Supplies 36,909 35,000 46,196 46,700 46,700 02-7220-5820 Legal Services 33,445 32,000 23,168 32,000 32,000 02-7220-5821 Engineering Services 18,000 18,000 15,000 18,000 18,000 02-7220-5840 Audit 24,847 30,000 20,177 30,000 30,000
02-7220-5850 Contract Services 81,582 95,000 98,409 93,333 143,333 02-7220-5900 Uniform 5,023 5,740 7,513 7,830 7,830
02-7220-5950 Lease Payment 166,615 300,694 300,878 309,000 336,000 02-7220-6050 Retirement 18,154 41,623 33,382 32,888 36,000 02-7220-6060 Health & Life Insurance 93,061 117,381 80,381 146,425 163,996 02-7220-6070 F.I.C.A./Medicare 28,972 48,449 36,538 55,232 55,232 02-7220-6080 Workers Compensation 56,211 77,877 57,733 88,780 60,000 02-7220-6090 Unemployment Insurance 1,819 3,000 - 3,420 3,420 02-7220-6100 Disability Insurance 4,053 5,700 5,474 6,498 6,498 02-7220-6110 P & GL Insurance 3,009 8,000 9,120 9,120
02-7220-6200 Bond / Principle 85,424 60,000 - 60,000 57,000 02-7220-6210 Bond / Interest - 10,000 - 10,000 9,473
02-7220-6250 Memberships & Dues 21,970 28,000 23,640 8,000 28,000 02-7220-6300 Meetings/Travel/Training 766 3,767 3,480 8,500 29,900 02-7220-6400 Taxes & Assessment 217 350 310 357 357
02-7220-6500 Capital Outlay 48,663 1,515,000 356,850 4,161,545 4,190,367 02-7220-5854 Online Fees 12,353 22,000 32,624 36,000 36,000 Total Expenditures 1,739,531 3,848,633 2,389,225 6,790,647 6,958,723 • Electronic Records Management ($1,667), Weed Trimmer (6) ($1,333), Ground Aerator ($1,200), Point of Sale Equipment ($500) - (5460)
• Mass Notification System ($2,001) - (5850)
• USDA Loan Principal & Interest ($57,000 & $9,478) (6200, 6210) • Water Tank & Pump ARPA (3.5M), Repair Existing Water Tank ($650,000), (2) New Utility Trucks ($26,6667), Council Chambers Electronic System Upgrade ($1700), Council Chambers Office & Conference Room ($5000), 3% of Marko Construction Retainer ($10,894)
18 Approved Budget for Fiscal Year 2025/26

GAS TAX STREET FUND
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 Revenues
07-3500-3527 State Allocation - 4,542 13,627 - -
07-3500-3528 State Allocation - 2032 210,865 163,896 283,403 185,296 207,532 07-3500-3529 State Allocation - 2103 77,436 32,972 104,862 94,474 105,811 07-3500-3530 State Allocation - 2105 59,606 49,325 66,705 62,788 70,323 07-3500-3531 State Allocation - 2106 34,901 28,645 39,226 36,832 41,252 07-3500-3532 State Allocation - 2107 77,532 60,473 87,657 84,466 94,601 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 - - - -
07-3500-3600 Grants 2,815,405 2,096,579 9,918 6,339,717 6,339,717 07-4000-4650 Misc Revenue - - -
Total Revenues 3,283,287 2,448,517 594,770 6,806,574 6,862,236 Expenditures
07-7190-5010 Salaries, Regular 54,967 49,213 40,976 74,711 64,421 07-7190-5050 Bilingual Pay 1,108 - 897 2,428 3,221
07-7190-5060 Overtime 622 500 866 500 500
07-7190-5150 Utilities- Street Lights 97,855 90,428 87,613 115,525 138,630 07-7190-5450 Vehicle Maintenance / Operations 1,256 1,200 1,369 1,200 1,200 07-7190-5470 Street Repair / Maintenance 27,075 25,000 31,224 25,000 25,000 07-7190-5800 Special Department Supplies 8,178 7,000 7,533 10,000 7,000 07-7190-5821 Engineering Services 7,333 11,000 - 11,000 11,000 07-7190-5840 Audit Fees 1,871 2,100 1,412 2,100 6,100
07-7190-6050 Retirement 3,071 2,988 2,820 3,406 3,406
07-7190-6060 Health & Life Insurance 8,687 7,173 9,202 9,686 10,848 07-7190-6070 F.I.C.A./Medicare 3,793 3,803 3,240 4,335 4,335 07-7190-6080 Workers Compensation 6,138 6,208 5,128 7,077 7,077 07-7190-6100 Disability Insurance 486 443 509 505 505
07-7190-6500 Capital Outlay 3,377,682 3,368,737 407,260 6,357,050 6,399,717 Total Expenditures 3,600,122 3,575,793 600,049 6,624,524 6,682,961 Projects for 2025-26 Budget (6500)
1 Rehabilitation 5th Street & Quince Street $ 474,048.00 2 Derrick & Oller Roundabout $ 2,423,259.36
3 2024 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
• 15 New Street Lights Bass Avenue ($60,000) - (6500)
19 Approved Budget for Fiscal Year 2025/26
MEASURE "C" STREET FUND
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 Revenues
14-3100-3175 County Allocation 165,327 152,587 170,886 172,508 172,508 14-3100-3180 County Allocation (ADA) 5,631 5,341 5,745 5,805 5,805 14-3100-3190 County Allocation (Flexible) 197,586 180,593 205,179 206,986 206,986 14-3400-3410 Interest Income - - - -
14-3500-3600 Grants 1,510,070 774,823 2,245,316 2,245,316 14-3900-3903 Interfund Transfer 1,100 - 2,200
Total Revenues 1,879,713 1,113,344 381,811 2,632,816 2,630,615 14-7190-5010 Salaries, Regular 103,906 166,008 94,449 233,718 156,579 14-7190-5050 Bilingual Pay 3,001 - 1,407 7,596 7,829
14-7190-5060 Overtime 923 1,000 619 - -
14-7190-5420 Street ADA Projects 7,908 - - -
14-7190-5450 Vehicle Maintenance/Operations 17,349 15,000 46,683 19,693 20,000 14-7190-5470 Street Repair / Maint. 14,518 23,000 7,470 21,668 15,000 14-7190-5480 Sidewalk / Curb / Gutter-Maint. - 1,000 901 - 14-7190-5800 Special Department Supplies 8,950 20,000 21,846 15,525 25,000 14-7190-5840 Audit 2,669 3,000 1,925 2,862 6,862
14-7190-5850 Contract Services 25,235 26,000 21,348 26,000 26,000 14-7190-6050 Retirement 7,757 11,044 6,956 12,590 12,590 14-7190-6060 Health & Life Insurance 26,597 37,296 16,184 44,675 50,036 14-7190-6070 F.I.C.A./Medicare 8,163 12,777 7,325 14,566 14,566 14-7190-6080 Workers Compensation 15,757 20,618 10,442 23,505 23,505 14-7190-6100 Disability Insurance 1,142 1,494 1,111 1,703 1,703 14-7190-6500 Capital Outlay 255,049 1,193,309 85,704 2,262,649 2,251,516 Total Expenditures 498,925 1,531,546 323,469 2,687,650 2,611,186 Projects for 2025-26 Budget (6500)
1 Rehabilitation 5th Street & Quince Street $ 167,892.00 2 Derrick & Oller Roundabout $ 858,237.69
3 2024 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
• Street Striper ($2,334), Trees City Right-of-Way ($2,667), Ground Aerator ($1,200) - (6500)
20 Approved Budget for Fiscal Year 2025/26
"LTF" STREET FUND
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 Revenues
12-3100-3160 Article III 14,171 14,014 14,485 14,014 14,418 12-3100-3170 Article VIII 535,208 519,961 582,800 502,864 509,108 12-3100-3410 Interest Income 67 100 - 100 100
12-3500-3600 Grants 2,103,030 1,686,379 - 4,622,710 4,622,710 12-3900-3903 Interfund Transfer - - -
12-4000-4650 Other Revenue - - -
Total Revenues 2,652,476 2,220,454 597,285 5,139,688 5,146,336 Expenditures
12-7190-5010 Salaries, Regular 145,321 116,753 173,626 145,585 148,948 12-7190-5050 Bilingual Pay 3,069 1,407 4,732 7,447
12-7190-5060 Overtime 1,257 1,000 1,770 1,000 1,000
12-7190-5440 Street Painting - - - -
12-7190-5450 Veh. Maint/Operations 10,306 8,000 6,918 16,000 16,000 12-7190-5470 Street Repair 26,883 35,000 10,650 35,000 35,000 12-7190-5480 Sidewalk / Curb 667 1,000 - 1,000 1,000
12-7190-5500 Fuel 25,112 16,000 25,337 34,000 38,080
12-7190-5800 Special Department Supplies 22,958 17,000 27,873 24,000 30,000 12-7190-5821 Engineering Services 3,333 5,000 - 5,000 - 12-7190-5840 Audit Fees 2,673 3,000 2,018 3,000 7,000
12-7190-5850 Contract Services 2,733 3,000 2,199 3,000 8,000 12-7190-6050 Retirement 10,614 7,350 13,224 11,267 11,267 12-7190-6060 Health & life Insurance 25,707 20,991 30,043 26,088 29,219 12-7190-6070 F.I.C.A./Medicare 11,078 9,008 13,956 10,269 10,269 12-7190-6080 Workers Compensation 17,583 14,567 21,576 16,606 16,606 12-7190-6100 Disability Insurance 1,411 1,051 1,985 1,198 1,198 12-7190-6500 Capital Outlay 2,421,605 2,455,064 169,707 4,640,043 4,628,910 Total Expenditures 2,732,310 2,713,784 502,289 4,977,788 4,989,944 Projects for 2025-26 Budget (6500)
1 Rehabilitation 5th Street & Quince Street $ 345,660.00 2 Derrick & Oller Roundabout $ 1,766,959.95
3 2024 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
• Street Striper ($2,334), Trees City Right-of-Way ($2,667), Ground Aerator ($1,200) - (6500)
21 Approved Budget for Fiscal Year 2025/26

MENDOTA CFD FUND
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 Revenues
61-3000-3015 Mendota CFD / 2006 - 01 422,255 486,847 293,072 486,847 586,144 61-3400-3410 Interest Income 33 50 - 50 50
61-3900-3903 Interfund Transfer - - - - 258,813
Total Revenues 422,289 486,897 293,072 486,897 845,007
Expenditures
61-6150-5010 Salaries, Regular 305,601 330,837 313,122 272,844 585,046 61-6150-5050 Bilingual Pay 7,399 5,931 8,867 29,252
61-6150-5060 Overtime 15,946 8,000 39,839 - 10,000
61-6150-5510 Fuel Stipend 6,056 - 12,112 16,000
61-6150-5850 Contract Services 13,446 20,000 20,339 - 24,407 61-6150-6050 Retirement 48,054 47,619 42,258 54,286 54,286 61-6150-6060 Health & life Insurance 40,079 40,989 31,847 47,400 53,088 61-6150-6070 F.I.C.A./Medicare 25,212 21,817 28,947 24,871 24,871 61-6150-6080 Workers Compensation 35,168 35,138 30,309 40,057 40,057 61-6150-6100 Disability Insurance 2,274 2,495 4,326 - 8,000 Total Expenditures 499,235 506,895 529,030 448,325 845,007 22 Approved Budget for Fiscal Year 2025/26
"COPS" FUND
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 Revenues
23-3500-3560 COPS 181,554 100,000 194,663 250,000 250,000 23-3400-3410 Interest Income 3 10 - - -
23-3900-3903 Interfund Transfer - - - - 162,735
Total Revenues 181,558 100,010 194,663 250,000 412,735
23-6150-5010 Salaries, Regular 142,765 145,181 127,845 155,269 308,647 23-6150-5050 Bilingual Pay 2,281 - 1,796 5,046 15,432
23-6150-5060 Overtime 11,045 15,000 18,134 - -
23-6150-5510 Fuel Stipend - - 4,836 - -
23-6150-6050 Retirement 19,695 19,582 17,179 22,323 22,323 23-6150-6060 Health & life Insurance 20,647 21,869 14,784 25,289 28,324 23-6150-6070 F.I.C.A./Medicare 12,708 12,254 11,901 13,970 13,970 23-6150-6080 Workers Compensation 19,887 19,780 17,332 22,549 22,549 23-6150-6100 Disability Insurance 1,527 1,307 1,785 1,490 1,490 Total Expenditures 230,555 234,973 215,592 245,937 412,735 23 Approved Budget for Fiscal Year 2025/26

DONATION FUND
Approved
Budget
Fund Description FY 25/26
Donation Fund
24-4000-4650 Donations 6,000
Total Revenues 6,000
Expenditures
24-5090-5800 Special Department Supplies 6,000
Total Expenditures 6,000
Excess of Revenues over Expenditures -
National Night Out
24 Approved Budget for Fiscal Year 2025/26

LANDSCAPE LIGHTING MAITENANCE DISTRICT
Approved FY 24/25 Approved Approved
Average Budget Actual as of Budget Budget
Fund Description Past 3 Years FY 23/24 Apr-25 FY 24/25 FY 25/26 Revenues
78-3000-3015 L&LMD 18,238 21,638 11,005 22,071 22,010
78-3900-3903 Transfer 15,000 17,095
Total Revenues 18,238 21,638 11,005 22,071 39,105
Expenditures
78-7250-5010 Salaries 16,694 20,080 7,409 22,592 25,362 78-7250-5060 Overtime 142 100 126 200 200
78-7250-5150 Utilities 356 500 68 500 500
78-7250-5460 Facility Repair/Maintenance 1,667 2,500 - 2,500 2,500 78-7250-5800 Special Department Supplies 509 500 527 500 500 78-7250-5850 Contract Services 1,472 1,200 2,017 1,200 1,200 78-7250-6050 Retirement 1,260 1,506 558 1,717 1,717
78-7250-6060 Health & Life Insurance 2,691 3,159 1,313 3,601 4,033 78-7250-6070 F.I.C.A./Medicare 1,304 1,544 609 1,760 1,760 78-7250-6080 Workers Compensation 655 552 785 629 629
78-7250-6100 Disability Insurance 157 182 82 207 207
78-7250-6110 Property & General Liability 285 400 - 456 456 78-7250-6400 Taxes & Assessments 27 40 - 41 41
Total Expenditures 27,219 32,263 13,492 35,903 39,105
25 City of Mendota
Organizational Chart
City Council
City Manager/Public
Works Director
Cristian Gonzalez
City Clerk/Events
Coordinator
Celeste Cabrera
Deputy City
Clerk/Recreational
Coordinator
Director of Administrative
Services/Assistant Manager
Jennifer Lekumberry
Chief of Police
Kevin W. Smith
Lieutenant
Sergeant
Officers (Regular and
Reserve)
Records Manager
Records Clerk
Records Clerk
Community Service
Officers
Finance Director
Nora Valdez
Finance Officer
Finance Administrative
Supervisor
Administrative Assistant II
Administrative Assistant
Assistant Public Works
Director
Mark Banuelos
Public Works
Superintendent
Maintenance Workers II
Maintenance Workers
Facilities Custodian
AOWP
Public Utilities Chief Plant
Operator
Jeronimo Angel
WTP/WWTP Operator
WTP/WWTP Operator
Maintenance
Planning and Engineering
Provost and Pritchard
City Attorney
Wanger Jones Helsley PC
26 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 (2) 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 (2) Public Utilities Water/Wastewater Operator II (1) Water 50% Sewer 50%
Sewer 50% Water 50%
Public Utilities Maintenance Worker III (1) Facilities Custodian (1) Water 60% Water 40%
Sewer 40% Sewer 30%
Refuse 30%
Assistant Public Works Director (1) Public Works Maintenance Worker I (4) Water 30% Water 25%
Sewer 30% Sewer 25%
Refuse 20% Measure C 10%
LTF 10% Gas Tax 10%
Measure C 10% General Fund 25%
LTF 5%
Public Works Superintendent (1) Public Works Maintenance Worker I (1) General 10% General 10%
Water 20% Water 20%
Sewer 10% Sewer 10%
Measure C 30% Measure C 20%
LTF 30% LTF 20%
Gas Tax 20%
Public Works Maintenance Worker (1)
General 30% Public Works Maintenance Worker I (1)
Water 10% Water 25%
Sewer 10% Sewer 31%
Gas Tax 15% Measure C 10%
Measure C 15% LTF 10%
LTF 20% Refuse 10%
General 14%
Public Works Maintenance Worker I (3)
General 80% Public Works Maintenance Worker II (1)
Water 5% Gereral 30%
Sewer 5% Water 10%
L&LM 10% Sewer 10%
Measure C 10%
LTF 10%
Public Works Maintenance Worker (1) Gas Tax 10%
General 25% Refuse 10%
Water 20% LLMD 10%
Sewer 25%
LTF 5% Public Works Maintenance Worker II (2)
Measure C 10% Water 35%
Gas Tax 10% Sewer 30%
Refuse 5% LTF 10%
Measure C 10%
Public Works Maintenance Worker II (1) Refuse 15%
Water 25%
Sewer 31%
Measure C 10%
LTF 10%
Refuse 10%
General 14%
27 Police Chief (1) Records Manager (1)
General 100% General 100%
Police Lieutenant (1) Records Clerk (2)
General 28% General 100%
CFD 58%
COPS 14% Police Officer (2)
CFD 100%
Police Sergeant (1)
COPS 75% Police Officer (1)
CFD 25% General 40%
CFD 60%
Police Sergeant (1)
General 45% Community Service Officer (2)
CFD 55% General 60%
Water 20%
Police Sergeant (1) Refuse 20%
COPS 50%
CFD 50% Police Officer (1)
COPS 45%
Police Sergeant (1) CFD 55%
General 38%
CFD 45% Police Officer-SRO (5)
COPS 17% General 100%
Reserve Officers (7) Police Officer (1)
General 100% General 25%
COPS 25%
Police Officer (1) CFD 50%
General 50%
COPS 50% Police Officer (4)
COPS HP 100%
28 1

BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 25-39

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MENDOTA APPROVING

AND DIRECTING THE CITY MANAGER TO REQUEST THE REDISTRIBUTION OF

THE EXPENDITURE PLAN FOR THE WESTSIDE WATER TANK AND PUMP

STATION PROJECT
WHEREAS, on March 11, 2021, the American Rescue Plan of 2021 (“ARPA”) was signed into law by President Biden, which established the Coronavirus State and Local Fiscal Recovery Fund (“SLFRF”); and

WHEREAS, the County of Fresno (“County”) was a recipient of SLFRF that could be awarded to entities that the County determined eligible to conduct a program on behalf of the County of Fresno; and
WHEREAS, the City of Mendota (“City”) was selected as a subrecipient of the County’s SLFRF’s funds for the City’s Westside Water Tank and Pump Station Project (“Project”) for a total award of $2,465,000; and
WHEREAS, since the execution of the agreement, the Project has encountered cost distributions and anticipated construction cost increases that have necessitated a reallocation of available funds among the existing expenditure categories to ensure continued progress and alignment with the Project’s objectives.

WHEREAS, a revised expenditure plan outlining the proposed redistribution of funds is attached hereto as Exhibit “A” and incorporated herein by this reference.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Mendota hereby approves the revised expenditure plan attached as Exhibit “A,” and authorizes and directs the City Manager to submit a formal request to the County of Fresno for the redistribution of the expenditure plan for the Project in accordance with Exhibit “A”.
______________________________
Victor Martinez, Mayor
2 ATTEST:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Celeste Cabrera-Garcia, City Clerk

EXHIBIT A
June 12, 2025
Attention: George UC, County of Fresno
ARPA- SLFRF Coordinator
2281 Tulare Street, Room 304
Fresno, CA 93724
RE: Expenditure Plan Redistribution
SLFRF Agreement: 22-539
Program Name: Westside Water Tank and Pump Station
Effective November 29, 2022, the County Board approved Agreement No. 22-539 with the City of Mendota to utilize American Rescue Plan Act – State and Local Fiscal Recovery Funds (ARPA-SLFRF) for critical investments in water infrastructure to meet water capacity need to approve economic growth for jobs, services, and future housing development.

Since the execution of this agreement, the project has encountered cost distributions and anticipated construction cost increases that necessitate a reallocation of funds among existing expenditure categories.

To ensure continued progress and alignment with project goals, the City respectfully requests approval for the following budget adjustments:
• Reallocate $210,000 from Contingencies to Construction Costs • Reallocate $2,000 from Planning to Design
• Reallocate $43,000 from Construction Management to Design The City has budgeted $1.3 million of local funds to cover anticipated additional construction costs as well as construction related contingencies.

The current and amended Table 1-1 “Expenditure Plan” are provided in Attachment A. The City of Mendota remains committed to full compliance with the terms of the agreement and will continue to submit all required documentation and receipts for review by County staff.

The project is currently ready for bid advertisement and no additional adjustments are anticipated.

Thank you for your consideration of this request. Please feel free to contact us with any questions or to discuss this matter further.

Cristian Gonzalez
City Manager

ATTACHMENT A
Original:

Amendment:

Expenditures
Construction Cost $ 2,000,000.00
Contingencies $ 210,000.00
Allowances (Soft Costs)
Planning $ 35,000.00
Design $ 120,000.00
Construction Management $ 95,000.00
Administration $ 5,000.000
Total $ 2,465,000.00
Expenditures
Construction Cost $ 2,210,000.00
Contingencies $ 0
Allowances (Soft Costs)
Planning $ 33,000.00
Design $ 165,000.00
Construction Management $ 52,000.00
Administration $ 5,000.000
Total $ 2,465,000.00
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 AND FINANCIAL STATEMENTS FOR FISCAL YEAR 2023-2024
DATE: JUNE 17, 2025
ISSUE
Shall the City Council adopt Resolution No. 25-40, accepting the City of Mendota Audit Committee Letter and Financial Statements for Fiscal Year 2023-2024.

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”) 2023-2024. A copy of the Audit Committee Letter and the Financial Statements for FY 2023-2024 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 2023-2024 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. 25-40, accepting the City of Mendota Audit Committee Letter and Financial Statements for Fiscal Year 2023-2024.

Attachments:

1. Resolution No. 25-40

2. Exhibit “A” - Audit Committee Letter and the Financial Statements for FY 2023-2024 1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 25-40

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

THE CITY OF MENDOTA AUDIT COMMITTEE LETTER AND FINANCIAL STATEMENTS FOR FISCAL YEAR 2023-2024
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 2023-2024 has been completed by Price, Paige, and Company (the “Auditors”); and WHEREAS, at its regular meeting held on June 17, 2025, the City Council reviewed the Audit Committee Letter and Financial Statements for FY 2023-2024 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 2023-2024.

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 and Financial Statements for Fiscal Year 2023-2024 and attached hereto and made part hereof as Exhibit “A”.
______________________________
Victor Martinez, Mayor
ATTEST:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Celeste Cabrera-Garcia, City Clerk

EXHIBIT A
June 9, 2025
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 the City of Mendota, California (the City) for the year ended June 30, 2024. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards (and, if applicable, Government Auditing Standards and the Uniform Guidance), as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our engagement letter previously provided to you. 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. As described in Note 1 to the financial statements, the City changed accounting policies related to accounting changes and error corrections by adopting Statement of Governmental Accounting Standards (GASB Statement) No. 100, Accounting Changes and Error Corrections, in fiscal year 2024. Accordingly, the cumulative effect of the accounting change as of the beginning of the year is reported in the financial statements. 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’s financial statements were:

Management’s estimate of the net pension liability 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
The completion of the audit was delayed due to the delay in obtaining supporting documentation for various financial statement account balances including grant revenues and grant receivables.

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, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.

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 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:
 Completeness of GASB 87 Leases and GASB 96 SBITAs
 Grant Revenue – Revenue Recognition
These risks were addressed within our audit procedures, see the financial statements for the finding related to these risks.

Other Matters
We applied certain limited procedures to Budgetary Comparison Schedules, Proportionate Share of Net Pension Liability, an 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 the 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 the City of Mendota, California 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: 6-30-2024 AuditCurrent Period: 06/30/2024Workpaper: Attachment: Uncorrected Audit DifferencesAccount Description Misstatement Workpaper Reference Debit Credit Net Income Effect
Workpaper ID
PJE01 Known Classification RE200Proposed adjustment (PPA) to correct overstatement of revenue that were not accrued in the PY.07-3500-3600 Grants 50,599.53 0.0012-3500-3600 Grants 40,699.62 0.0014-3500-3600 Grants 18,699.83 0.0007-0000-2919 Gas Tax (Tran) Fund Bal. Resricted (Streets) 0.00 50,599.53 12-0000-2919 L T F Funds Fund Bal. Resricted (Streets) 0.00 40,699.62 14-0000-2919 Measure C Funds Fund Bal. Resricted (Streets) 0.00 18,699.83 Total 109,998.98 109,998.98 (109,998.98)PJE02 Known Classification RE200Proposed adjustment (PPA) to correct overstatement of revenue that were not accrued in the PY.01-3500-3600 Grants 61,074.67 0.0001-0000-2913 General Fund Fund Bal. Unassigned 0.00 61,074.67 Total 61,074.67 61,074.67 (61,074.67) GRAND TOTAL 171,073.65 171,073.65 (171,073.65) City Of Mendota | California
Financial Statements
For the Year Ended June 30, 2024
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
Financial Statements

TABLE OF CONTENTS
PAGE
Independent Auditor’s Report ............................................................................................................................................ 1 Basic Financial Statements:

Government-Wide Financial Statements:

Governmental Funds:

Balance Sheet ......................................................................................................................................................... 9 Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position ................................................................................................... 10 Statement of Revenues, Expenditures, and Changes in
Fund Balances .................................................................................................................................................... 11 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities ............................................ 12 Proprietary Funds:

Statement of Net Position .................................................................................................................................... 13 Statement of Revenues, Expenses and Changes in Fund Net Position ................................................................ 15 Statement of Cash Flows ...................................................................................................................................... 16 Notes to the Basic Financial Statements ............................................................................................................................ 19 Required Supplementary Information:

Pension Plan:

Public Agency Cost-Sharing Multiple-Employer Plan:

Proportionate Share of Net Pension Liability (Asset) ........................................................................................... 45 Schedule of Contributions .................................................................................................................................... 46 CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
Financial Statements
TABLE OF CONTENTS (Continued)
PAGE
Required Supplementary Information (Continued):

Budgetary Comparison Schedule:

General Fund ............................................................................................................................................................... 47 Notes to the Budgetary Comparison Schedule ........................................................................................................... 48 Supplementary Information:

Combining and Individual Fund Financial Statements:

Nonmajor Governmental Funds:

Combining Balance Sheet .................................................................................................................................... 51 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ............................................ 52 Special Revenue Funds:

Combining Balance Sheet ............................................................................................................................. 53 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ...................................... 55 Capital Projects Funds:

Combining Balance Sheet ............................................................................................................................. 57 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ...................................... 58 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 .................................................................................. 59 Findings and Questioned Costs:

Schedule of Findings and Questioned Costs ...................................................................................................................... 62 Summary Schedule of Prior Audit Findings ........................................................................................................................ 63 Corrective Action Plan ........................................................................................................................................................ 64 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, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2024, and the respective changes in financial position, and, 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.

Change in Accounting Principle
As described in Note 1 to the financial statements, in 2024, the City adopted new accounting guidance, GASB Statement No. 100, Accounting Changes and Error Corrections. Our opinion is not modified with respect to this matter.

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

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
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
Management has omitted the management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.

Accounting principles generally accepted in the United States of America require that the 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 June 9, 2025, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Clovis, California
June 9, 2025
4 BASIC FINANCIAL STATEMENTS
5 GOVERNMENT-WIDE FINANCIAL STATEMENTS
CITY OF MENDOTA | JUNE 30, 2024
Statement of Net Position
The notes to the basic financial statements are an integral part of this statement. 6 Governmental
Activities
Business-Type
Activities Total
ASSETS
Cash and investments $ 11,884,285 $ 4,298,451 $ 16,182,736 Receivables, net 3,420,704 1,587,583 5,008,287
Prepaid items 18,000 - 18,000
Internal balances 103,351 (103,351) -
Restricted assets:

Cash and investments - 259,139 259,139
Capital assets:

Nondepreciable 7,233,330 5,843,591 13,076,921
Depreciable, net 24,390,931 14,127,005 38,517,936
Total assets 36,786,675 36,276,344 73,063,019

DEFERRED OUTFLOWS OF RESOURCES
Pension deferrals 169,051 329,215 498,266
Total deferred outflows of resources 169,051 329,215 498,266

LIABILITIES
Accounts payable 1,004,222 331,230 1,335,452
Deposits - 704,410 704,410
Accrued interest - 73,006 73,006
Unearned revenues 13,988 - 13,988
Long-term liabilities:

Portion due or payable within one year:

Compensated absences payable 61,964 56,686 118,650
Finance purchase payable - 182,784 182,784
Revenue bonds payable - 144,000 144,000
Loans payable - 57,000 57,000
Portion due or payable after one year:

Compensated absences payable 79,688 38,521 118,209
Finance purchase payable - 3,269,049 3,269,049
Revenue bonds payable - 3,934,916 3,934,916
Loans payable - 182,000 182,000
Net pension liability 82,667 83,663 166,330
Total liabilities 9,056,269 1,243,525 10,299,794

DEFERRED INFLOWS OF RESOURCES
Pension deferrals 663 655 1,318
Lease related - 138,221 138,221
Total deferred inflows of resources 655 138,884 139,539

NET POSITION
Net investment in capital assets 21,360,335 22,100,490 43,460,825 Restricted for:

Redevelopment and housing 2,914,448 - 2,914,448
Public safety 1,640,514 - 1,640,514
Highways and streets 4,134,336 - 4,134,336
Parks and recreation 184,292 - 184,292
Debt service - 259,139 259,139
Unrestricted 5,028,842 5,499,556 10,528,398
Total net position $ 27,388,471 35,733,481 $ 63,121,952 $ CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
Statement of Activities
The notes to the basic financial statements are an integral part of this statement. 7 Operating Capital
Charges for Grants and Grants and Governmental Business-Type Expenses Services Contributions Contributions Activities Activities Total Functions/Programs
Governmental Activities:

General government 792,638 $ 1,364,982 $ 74,841 $ - $ 647,185 $ - $ 647,185 $ Public safety 3,274,790 544,231 616,942 - (2,113,617) - (2,113,617) Municipal airport 195,997 - - - (195,997) - (195,997)
Highways and streets 884,468 14,553 666,846 889,930 686,861 - 686,861 Public works 1,039,779 1,520 - - (1,038,259) - (1,038,259) Building and planning 250,861 170,493 - - (80,368) - (80,368) Parks and recreation 1,016,333 34,797 - - (981,536) - (981,536) Interest and fiscal charges 325 - - - (325) (325) -
Total governmental activities 2,130,576 7,455,191 1,358,629 889,930 (3,076,056) - (3,076,056) Business-Type Activities:

Water 2,915,705 2,839,817 2,350 55,743 - (17,795) (17,795) Sewer 2,006,966 1,688,578 1,948 3,501,829 - 3,185,389 3,185,389 Sanitation 1,363,201 1,411,939 - 61,557 - 110,295 110,295 Joint Powers Financing Authority 7,218 - - - - (7,218) (7,218) Total business-type activities 5,940,334 6,293,090 4,298 3,619,129 - 3,270,671 3,270,671 Total City of Mendota 13,748,281 $ 8,070,910 $ 1,362,927 $ 4,509,059 $ (3,076,056) 3,270,671 194,615 General revenues:

Taxes:

Property taxes 2,075,551 - 2,075,551Sales tax 2,189,776 - 2,189,776Franchise taxes 156,786 - 156,786Other taxes 550,312 - 550,312 Use of money and property 177,453 24,671 202,124
Miscellaneous 46,219 17,061 63,280
Transfers (52,421) 52,421 -
Total general revenues 94,153 5,143,676 5,237,829
Change in net position 2,067,620 3,364,824 5,432,444Net position - beginning 24,023,647 33,665,861 57,689,508 Net position - ending $ 27,388,471 35,733,481 $ 63,121,952 $ Program Revenues Changes in Net Position
Net (Expenses) Revenues and
8 FUND FINANCIAL STATEMENTS
CITY OF MENDOTA | JUNE 30, 2024
Governmental Funds
Balance Sheet
The notes to the basic financial statements are an integral part of this statement. 9 General
(Formerly
major fund)
Gas Tax
(Formerly
major fund)
CDBG
HOME
Investment
Partnership
Program
Police Building
Capital Projects
Fund
Nonmajor
Governmental
Funds
Total
Governmental
Funds
ASSETS
Cash and investments 6,119,161 $ - $ - $ - $ 634,721 $ $ 5,130,403 $ 11,884,285 Receivables 1,120,938 - 1,142,245 - 1,156,542 979 3,420,704 Due from other funds 112,041 - - - - 3,940 115,981
Prepaid items - 18,000 - - - 18,000 -
Total assets $ - 7,370,140 $ - $ 1,142,245 $ 635,700 $ 6,290,885 $ 15,438,970 $

LIABILITIES
Accounts payable 908,705 $ - $ - $ - $ 14,650 $ $ 80,867 $ 1,004,222 Unearned revenues 13,988 - - - - 13,988 -
Due to other funds - 3,940 - 8,690 - - 12,630
Total liabilities - 926,633 - 8,690 14,650 80,867 1,030,840

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - loans - - - 1,142,244 - 640,975 1,783,219 Lease related - 138,221 - - - - 138,221
Total deferred inflows of resources - 138,221 - 1,142,244 - 640,975 1,921,440

FUND BALANCES (DEFICIT)
Nonspendable:

Prepaid items 18,000 - - - - 18,000 -
Lease related 32,812 - - - - 32,812 -
Restricted for:

Redevelopment and housing - - - - 993,008 - 993,008
Public safety - - - 621,050 - 1,019,464 1,640,514
Highways and streets - - - - 3,493,361 - 3,493,361
Parks and recreation - - - - 184,292 - 184,292
Assigned to:

Public Safety 10,978 - - - 22,610 - 33,588
Highways and streets 20,090 - - - - 278 20,368
Unassigned - 6,223,406 - (8,689) - 6,070,747 (143,970)
Total fund balances (deficit) - 6,305,286 - (8,689) 621,050 5,569,043 12,486,690 Total liabilities, deferred inflows of
resources, and fund balances (deficit) $ - 7,370,140 $ - $ 1,142,245 $ 635,700 $ 6,290,885 $ 15,438,970 $ Special Revenue Funds
CITY OF MENDOTA | JUNE 30, 2024
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. 10 Amounts reported for governmental activities in the statement of net position are different because:

Total fund balances - governmental funds $ 12,486,690
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 $34,713,486 and the accumulated depreciation is $13,353,151. 21,360,335
Other long-term assets are not available to pay for current period expenditures and, therefore, are deferred in governmental funds. 1,783,219 Long-term liabilities are not due and payable in the current period and, therefore, are not reported as liabilities in governmental funds.

Long-term liabilities at year-end consist of:

Compensated absences (141,652) (141,652)
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 (83,663)
Deferred outflows 329,215
Deferred inflows (663) 244,889
Net position of governmental activities $ 35,733,481
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
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. 11 General
(Formerly
major fund)
Gas Tax
(Formerly
major fund)
CDBG
HOME
Investment
Partnership
Program
Police Building
Capital Projects
Fund
Nonmajor
Governmental
Funds
Total
Governmental
Funds

REVENUES
Taxes $ 3,902,487 $ - $ - $ - $ 1,069,938 - $ $ 4,972,425 Licenses and permits 193,344 - - - 37,461 - 230,805
Intergovernmental 400,151 - - - 1,762,935 - 2,163,086
Charges for services 1,788,948 - - - - 1,788,948 -
Fines 110,823 - - - - 110,823 -
Loan repayments - - - - - 5,800 5,800
Use of money and property 147,299 - - 6 5,110 25,038 177,453 Miscellaneous - 56,851 - - - 74,841 131,692
Total revenues 6,599,903 - - 6 5,110 9,581,032 2,976,013

EXPENDITURES
Current:

General government 609,135 - - - - - 609,135
Public safety 2,700,117 - - - - 598,035 3,298,152
Municipal airport - - - - - 86 86
Highways and streets 23 - - - - 882,249 882,226
Public works 75,449 - - - - 75,449 -
Building and planning 250,594 - - - - - 250,594
Parks and recreation 716,757 - - - - 113,106 829,863
Capital outlay 2,483,535 - - - 2,359,903 1,114,299 5,957,737 Debt service:

Principal 168,199 - - - - - 168,199
Interest 4,572 - - - - 4,572 -
Total expenditures 7,008,381 - - - 2,359,903 12,076,036 2,707,752 Excess (deficiency) of revenues over (under)
expenditures (408,478) - - 6 (2,354,793) (2,495,004) 268,261

OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets 44,937 - - - - - 44,937 Transfers in - - - - - 9,773 9,773
Transfers out - (16,486) - - (45,709) - (62,195)
Total other financing sources (uses) 28,451 - - - (45,709) 9,773 (7,485) Net change in fund balances (380,027) - - 6 (2,400,502) (2,502,489) 278,034 Fund balances - beginning, as previously presented 6,685,313 1,352,428 503,837 (8,695) 3,021,552 3,434,744 14,989,179 Change within financial reporting entity
(major to nonmajor) (1,352,428) - (503,837) - - - 1,856,265 Fund balances - beginning as restated - 6,685,313 - (8,695) 3,021,552 14,989,179 5,291,009 Fund balances (deficit) - ending $ - 6,305,286 $ - $ (8,689) $ $ 621,050 $ 12,486,690 5,569,043 $ Special Revenue Funds
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
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. 12 Amounts reported for governmental activities in the statement of activities are different because:

Net change in fund balances - total governmental funds $ (2,502,489) 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. 4,294,548
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. 168,199
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). (16,602) 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. (5,800)
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. 4,247
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. 125,517 Change in net position of governmental activities $ 2,067,620 CITY OF MENDOTA | JUNE 30, 2024
Proprietary Funds
Statement of Net Position
The notes to the basic financial statements are an integral part of this statement. 13 Water
Fund
Sewer
Fund
Sanitation
Fund
Mendota Joint
Powers
Financing
Authority Total
ASSETS
Current assets:

Cash and investments 3,946,225 $ - $ 352,226 $ - $ 4,298,451 $ Receivables, net 941,080 503,448 143,055 - 1,587,583
Total current assets 941,080 4,449,673 495,281 - 5,886,034 Noncurrent assets:

Restricted assets:

Cash and investments 243,967 - 15,172 - 259,139
Advances to other funds 1,725,916 - - 1,725,916 -
Capital assets:

Nondepreciable 583,789 5,259,802 - 5,843,591 -
Depreciable, net 9,300,916 15,090,015 - - 24,390,931
Total noncurrent assets 14,804,685 17,399,720 - 15,172 32,219,577 Total assets 15,745,765 21,849,393 495,281 15,172 38,105,611

DEFERRED OUTFLOWS OF RESOURCES
Pension deferrals 82,734 73,865 12,452 - 169,051
Total deferred outflows of resources 82,734 73,865 12,452 - 169,051

LIABILITIES
Current liabilities:

Accounts payable 96,934 29,993 204,303 - 331,230
Deposits 704,410 - - - 704,410
Due to other funds - 103,351 - - 103,351
Accrued interest 10,259 61,250 - 1,497 73,006
Compensated absences payable 31,992 22,715 1,979 - 56,686 Finance lease payable 182,784 - - - 182,784
Revenue bonds payable 85,000 - - 59,000 144,000
Loans payable 57,000 - - - 57,000
Total current liabilities 302,309 1,083,379 206,282 60,497 1,652,467 Noncurrent liabilities:

Advances from other funds - 1,725,916 - - 1,725,916
Compensated absences payable 16,829 17,308 4,384 - 38,521 Finance lease payable 3,269,049 - - - 3,269,049
Revenue bonds payable 3,873,916 - - 61,000 3,934,916
Loans payable - 182,000 - - 182,000
Net pension liability 40,003 36,526 6,138 - 82,667
Total noncurrent liabilities 5,653,666 3,507,881 10,522 61,000 9,233,069 Total liabilities 5,955,975 4,591,260 216,804 121,497 10,885,536 Business-Type Activities — Enterprise Funds
CITY OF MENDOTA | JUNE 30, 2024
Proprietary Funds
Statement of Net Position
(Continued)
The notes to the basic financial statements are an integral part of this statement. 14 Water
Fund
Sewer
Fund
Sanitation
Fund
Mendota Joint
Powers
Financing
Authority Total

DEFERRED INFLOWS OF RESOURCES
Pension deferrals 289 317 49 - 655
Total deferred inflows of resources 289 317 49 - 655

NET POSITION
Net investment in capital assets 11,498,688 10,601,802 - 22,100,490 - Restricted for:

Debt service 243,967 - 15,172 - 259,139
Unrestricted (982,403) 5,841,862 290,880 (121,497) 5,028,842 Total net position $ 9,863,366 17,340,550 $ 290,880 $ (106,325) $ 27,388,471 $ Business-Type Activities — Enterprise Funds
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
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. 15 Water
Fund
Sewer
Fund
Sanitation
Fund
Mendota Joint
Powers
Financing
Authority Total
Operating revenues:

Charges for services $ 2,839,817 $ 1,688,578 $ 1,411,939 $ 5,940,334 - $ Miscellaneous 427 16,634 - - 17,061
Total operating revenues 1,689,005 2,856,451 1,411,939 - 5,957,395 Operating expenses:

Wages and benefits 773,730 692,524 116,374 - 1,582,628
Maintenance and supplies 1,329,469 567,396 1,245,660 1,678 3,144,203 Depreciation 736,323 576,790 - - 1,313,113
Bad debt - 5,369 1,167 - 6,536
Total operating expenses 1,836,710 2,844,891 1,363,201 1,678 6,046,480 Operating income (147,705) 11,560 48,738 (1,678) (89,085) Nonoperating revenue (expenses):

Developer fees 2,350 1,948 - - 4,298
Interest income 22,145 1,758 768 - 24,671
Interest expense (70,814) (172,797) - (5,540) (249,151) Bond amortization - 2,541 - - 2,541
Intergovernmental revenue (capital grant) 3,501,829 18,440 61,557 - 3,581,826 Total nonoperating revenues (expenses) 3,335,279 (27,879) 62,325 (5,540) 3,364,185 Income (loss) before transfers and capital contributions (16,319) 3,187,574 111,063 (7,218) 3,275,100 Transfers in - - - 60,721 60,721
Transfers out (1,967) (6,333) - (8,300) -
Capital contributions - 37,303 - - 37,303
Change in net position 19,017 3,181,241 111,063 53,503 3,364,824 Net position - beginning 6,682,125 17,321,533 179,817 (159,828) 24,023,647 Net position - ending $ 9,863,366 17,340,550 $ 290,880 $ (106,325) $ 27,388,471 $ Business-Type Activities — Enterprise Funds
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
Proprietary Funds
Statement of Cash Flows
The notes to the basic financial statements are an integral part of this statement. 16 Water
Fund
Sewer
Fund
Sanitation
Fund
Mendota Joint
Powers
Financing
Authority Total
Cash flows from operating activities:

Cash received from customers $ 2,708,910 $ 932,220 $ 1,406,867 $ 5,047,997 - $ Cash payments to suppliers (1,336,952) (564,317) (1,138,825) (1,678) (3,041,772) Cash payments to employees (757,134) (684,029) (112,963) (1,554,126) - Other operating cash receipts 16,634 427 - - 17,061
Net cash provided by operating activities (315,699) 631,458 155,079 (1,678) 469,160 Cash flows from noncapital financing activities:

Advances from/(to) other funds 78,497 24,854 - 2,142 105,493 Transfers from other funds - - - 60,721 60,721
Transfers to other funds (6,333) (1,967) - - (8,300)
Net cash provided (used) by noncapital
financing activities 76,530 18,521 - 62,863 157,914
Cash flows from capital and related financing activities:

Cash received from capital grants 592,252 3,501,829 154,783 - 4,248,864 Cash received from developers 2,350 1,948 - - 4,298
Principal and interest paid on capital debt (283,244) (261,835) - (61,185) (606,264) Bond Amortization - 2,541 - - 2,541
Acquisition or construction of capital assets (3,752,946) (434,979) - - (4,187,925) Net cash provided (used) by capital and
related financing activities (508,463) (123,621) 154,783 (61,185) (538,486) Cash flows from investing activities:

Interest and dividends on investments 20,194 2,050 697 - 22,941 Net cash provided by investing activities 20,194 2,050 697 - 22,941 Net increase (decrease) in cash 604,561 (803,591) 310,559 - 111,529 Cash and investments - beginning 1,047,558 3,341,664 41,667 15,172 4,446,061 Cash and investments - ending $ 243,967 3,946,225 $ 352,226 $ 15,172 $ 4,557,590 $ Business-Type Activities — Enterprise Funds
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
Proprietary Funds
Statement of Cash Flows
(Continued)
The notes to the basic financial statements are an integral part of this statement. 17 Water
Fund
Sewer
Fund
Sanitation
Fund
Mendota Joint
Powers
Financing
Authority Total
Operating income $ 11,560 $ (147,705) $ 48,738 $ (1,678) $ (89,085) Adjustments to reconcile operating income
to net cash provided by operating activities:

Depreciation and amortization 736,323 576,790 - 1,313,113 - Change in assets and liabilities:

Decrease (increase) in receivables (127,814) (756,358) (3,905) (888,077) - Decrease (increase) in prepaid items 3,263 2,008 - 5,271 - Decrease (increase) in pension deferred outflows (16,709) (20,720) (3,440) (40,869) - Increase (decrease) in accounts payable (10,746) 1,071 106,835 97,160 - Increase (decrease) in compensated absences 11,412 7,142 3,244 21,798 - Increase (decrease) in customer deposits 2,276 - - 2,276 - Increase (decrease) in net pension liabilities 21,821 21,980 3,592 47,393 - Increase (decrease) in pension deferred inflows 93 72 15 - 180 Net cash provided by operating activities $ (315,699) 631,458 $ 155,079 $ (1,678) $ 469,160 $ 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
Financing
Authority Total
Cash and cash equivalents:

Unrestricted $ 3,946,225 $ 352,226 - $ $ 4,298,451 - $
Restricted 243,967 - - 15,172 259,139
Total cash and cash equivalents $ 243,967 3,946,225 $ 352,226 $ 15,172 $ 4,557,590 $ 18 NOTES TO THE BASIC FINANCIAL STATEMENTS
CITY OF MENDOTA | JUNE 30, 2024
Notes to the Basic Financial Statements
19 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
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, 2024
Notes to the Basic Financial Statements
20 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.

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, 2024
Notes to the Basic Financial Statements
21 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, 2024
Notes to the Basic Financial Statements
22 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, 2024
Notes to the Basic Financial Statements
23 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 are 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, 2024
Notes to the Basic Financial Statements
24 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, 2024
Notes to the Basic Financial Statements
25 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.

G. Pronouncements
Governmental Accounting Standards Board Statement No. 100 For the year ended June 30, 2024, the City implemented Governmental Accounting Standards Board (GASB) Statement No. 100, Accounting Changes and Error Corrections. This standard provides guidance on how to account for and report changes in accounting principles, changes in accounting estimates, and corrections of errors in previously issued financial statements. These changes were incorporated into the City’s June 30, 2024 financial statements.

CITY OF MENDOTA | JUNE 30, 2024
Notes to the Basic Financial Statements
26 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, 2024 are classified in the accompanying financial statements as follows:

Statement of Net Position:

Cash and investments 16,182,736 $
Cash and investments - restricted 259,139
Total cash and investments 16,441,875 $
Cash and investments as of June 30, 2024 consist of the following:

Cash on hand $ 700
Bank deposits 14,936,714
LAIF 1,245,322
Investments 259,139
Total cash and investments $ 16,441,875
A. Deposits
The carrying amount of the City’s cash deposit was $14,936,714 at June 30, 2024. The bank balance at June 30, 2024 was $15,040,071 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, 2024
Notes to the Basic Financial Statements
27 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 1,245,322 $ 12 months or less
Held by fiscal agents:

Money market 259,139 12 months or less
Total 1,504,461 $
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 the actual rating as of year-end for each investment type:

Investment Type Amount AAAm Not Rated
LAIF $ 1,245,322 $ - $ 1,245,322
Held by fiscal agents:

Money market 259,139 - 259,139
Total 1,504,461 $ - $ 1,504,461 $
Ratings as of Year-End
CITY OF MENDOTA | JUNE 30, 2024
Notes to the Basic Financial Statements
28 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:
 $259,139 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 an 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, 2024
Notes to the Basic Financial Statements
29 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, 2024:
 Investment in the Local Agency Investment Fund: valued at $1,245,322, 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 $259,139. 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, 2024 consist of the following:

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

Intergovernmental $ 944,548 $ - $ 511,624 - $ $ 1,456,172 Interest 5,357 - 979 3,944 10,280
Loans 1,142,245 - 640,974 - 1,783,219
Leases - 171,033 - - 171,033
Total receivables 1,120,938 $ 1,142,245 $ 979 $ 1,156,542 $ 3,420,704 $ Business-Type Activities
Water
Fund
Sewer
Fund
Sanitation
Fund
Mendota Joint
Powers
Authority Total
Receivables:

Accounts 466,829 $ 202,143 $ 158,122 $ - $ 827,094 $
Intergovernmental 755,712 102,435 - - 858,147
Interest 337 3,318 115 - 3,770
Allowance for uncollectible (69,134) (17,112) (15,182) - (101,428) Total receivables, net $ 941,080 503,448 $ 143,055 $ - $ 1,587,583 $ CITY OF MENDOTA | JUNE 30, 2024
Notes to the Basic Financial Statements
30 NOTE 4 – LEASES
Leasing operations consist of the following leases for governmental activities for the year ended June 30, 2024:

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 $4,663 in lease revenue and $5,710 in interest revenue during the current fiscal year related to this lease. As of June 30, 2024, the City’s receivable for lease payments was $171,033. 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, 2024, the balance of the deferred inflow of resources was $138,221. The lease receivable was discounted to a net present value using a 3.25% interest rate, which was the prime rate.

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 and money owed to the fund it belongs to.

Activities within due from/due to other fund balances at June 30, 2024 are as follows:

Due From Due To
Major Funds:

General Fund $ 112,041 $ 3,940
HOME Investment Partnership Program Special Revenue Fund - 8,690 Sewer Fund - 103,351
Nonmajor Funds:

Mendota Community Corporation - 3,940
Total $ 115,981 115,981 $
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, 2024, the funds below have made advances that were not expected to be repaid in one year or less. The sewer advance liability is related to its portion of a project that was financed through the water fund.

Advances To Advances From
Major Funds:

Water Fund - 1,725,916
Sewer Fund 1,725,916 -
Total $ 1,725,916 1,725,916 $
CITY OF MENDOTA | JUNE 30, 2024
Notes to the Basic Financial Statements
31 NOTE 6 – CAPITAL ASSETS
A summary of governmental activities capital assets activity for the year ended June 30, 2024 is as follows:

Balance
July 1, 2023 Additions Dispositions
Balance
June 30, 2024
Governmental Activities
Capital assets, not being depreciated:

Land $ 357,322 $ - $ 357,322 - $
Construction in progress 4,502,423 3,139,802 (766,217) 6,876,008 Total capital assets, not being depreciated 4,502,423 3,497,124 (766,217) 7,233,330 Capital assets, being depreciated:

Infrastructure 14,709,675 1,429,843 - 16,139,518
Land improvements 6,904,404 79,766 (332,565) 6,651,605
Buildings and improvements 1,440,436 40,962 (16,080) 1,465,318 Equipment 670,961 2,908,599 (355,845) 3,223,715
Total capital assets, being depreciated 2,221,532 25,963,114 (704,490) 27,480,156 Less: accumulated depreciation (1,429,087) (12,394,451) 470,387 (13,353,151) Total capital asset, being depreciated, net 792,445 13,568,663 (234,103) 14,127,005 Governmental activities capital assets, net $ 5,294,868 17,065,787 $ (1,000,320) $ 21,360,335 $ Depreciation expense was charged to the following governmental activities functions on the statement of activities:

Governmental Activities
General government 38,762 $
Public safety 118,095
Municipal airport 6,430
Highways and streets 925,976
Public works 36,971
Parks and recreation 302,853
Total depreciation expense - governmental activities $ 1,429,087 CITY OF MENDOTA | JUNE 30, 2024
Notes to the Basic Financial Statements
32 NOTE 6 – CAPITAL ASSETS (Continued)
A summary of business-type capital assets activity for the year ended June 30, 2024 is as follows:

Balance
July 1, 2023 Acquisitions Dispositions
Balance
June 30, 2024
Business-Type Activities:

Capital assets, not being depreciated:

Land $ 1,325,374 $ - $ 1,325,374 - $
Construction in progress 654,991 3,821,376 (19,575) 4,456,792 Easements - 61,425 - 61,425
Total capital assets, not being depreciated 3,821,376 2,041,790 (19,575) 5,843,591 Capital assets, being depreciated:

Infrastructure 24,140,244 85,081 - 24,225,325
Buildings and improvements 10,285,096 - - 10,285,096
Equipment 301,043 4,397,754 - 4,698,797
Total capital assets, being depreciated 38,823,094 386,124 - 39,209,218 Less: accumulated depreciation (13,505,174) (1,313,113) - (14,818,287) Total capital asset, being depreciated, net (926,989) 25,317,920 - 24,390,931 Business-type activities capital assets, net $ 2,894,387 27,359,710 $ (19,575) $ 30,234,522 $ Depreciation expense was charged to the following business-type activities functions on the statement of activities:

Business-Type Activities:

Water 736,323 $
Sewer 576,790
Total - business-type activities $ 1,313,113
CITY OF MENDOTA | JUNE 30, 2024
Notes to the Basic Financial Statements
33 NOTE 7 – LONG-TERM LIABILITIES
A summary of governmental activities long-term debt transactions for the year ended June 30, 2024 is as follows:

Balance
July 1, 2023
Issued/
Transferred
Retired/
Transferred
Balance
June 30, 2024
Due Within
One Year
Governmental Activities:

Note from direct borrowings and direct placements:
$ 168,199 - $ (168,199) $ - $ - $
Total note from direct borrowings and direct placements: - 168,199 (168,199) - - 125,050 187,865 (171,263) 141,652 61,964
Governmental activities long-term liabilities $ 293,249 187,865 $ (339,462) $ 141,652 $ 61,964 $ 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 $168,199, 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.

CITY OF MENDOTA | JUNE 30, 2024
Notes to the Basic Financial Statements
34 NOTE 7 – LONG-TERM LIABILITIES (Continued)
A summary of business-type activities long-term debt transactions for the year ended June 30, 2024 is as follows:

Balance
July 1, 2023
Issued/
Transferred
Retired/
Transferred
Balance
June 30, 2024
Due Within
One Year
Business-Type Activities:

Revenue Bonds:
$ 3,980,000 $ - $ (85,000) $ 3,895,000 $ 85,000
- 66,457 (2,541) 63,916 -
Subtotal 4,046,457 - (87,541) 3,958,916 85,000
175,000 - (55,000) 120,000 59,000
Notes from direct borrowings and direct placements:
- 293,000 (54,000) 239,000 57,000
Total notes from direct borrowings and direct placements: - 4,514,457 (196,541) 4,317,916 201,000 - 3,608,826 (156,993) 3,451,833 182,784
73,407 132,098 (110,298) 95,207 56,686
Business-type activities long-term liabilities $ 8,196,690 132,098 $ (463,832) $ 7,864,956 $ 440,470 $ 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
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
Mendota Joint Powers Financing Authority Lease Revenue Bonds, Series 2022, payable in annual principal reductions from $55,000 to $61,000, 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 $55,000 to $61,000, with a stated interest rate of 4.99% through April 1, 2026. The 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. Through June 30, 2024, the City opted not to draw down additional funds of the $3,325,000 available under the issue.

CITY OF MENDOTA | JUNE 30, 2024
Notes to the Basic Financial Statements
35 NOTE 7 – LONG-TERM LIABILITIES (Continued)
As of June 30, 2024, annual debt service requirements for business-type activities are as follows:

Year Ending
June 30 Principal Interest Totals
2025 57,000 $ 9,473 $ 66,473 $
2026 60,000 6,840 66,840
2027 62,000 4,095 66,095
2028 60,000 1,350 61,350
Total $ 21,758 239,000 $ 260,758 $
USDA Water Improvement Loan
Year Ending
June 30 Principal Interest Totals
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 288,589 83,421 372,010
2030-2034 1,926,141 243,077 2,169,218
2035 5,813 348,257 354,070
Total $ 749,163 3,451,833 $ 4,200,996 $
Signature Bank Finance Lease Obligation (Solar Project) Year Ending
June 30 Principal Interest Totals
2025 85,000 $ 111,463 $ 196,463 $
2026 95,000 108,763 203,763
2027 95,000 105,438 200,438
2028 95,000 101,638 196,638
2029 105,000 97,637 202,637
2030-2034 575,000 422,188 997,188
2035-2039 670,000 325,222 995,222
2040-2044 755,000 240,222 995,222
2045-2049 850,000 136,963 986,963
2050-2052 23,788 570,000 593,788
Subtotal 3,895,000 1,673,322 5,568,322
Unamortized premium 63,916 - 63,916
Total $ 1,673,322 3,958,916 $ 5,632,238 $
Mendota Joint Powers Financing Authority
Wastewater Refunding Revenue Bonds, Series 2021
Year Ended
June 30 Principal Interest Totals
2025 59,000 $ 3,421 $ 62,421 $
2026 61,000 1,157 62,157
Total 120,000 $ 4,578 $ 124,578 $
Mendota Joint Powers Financing Authority
Lease Revenue Bonds, Series 2022
CITY OF MENDOTA | JUNE 30, 2024
Notes to the Basic Financial Statements
36 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 2024 Total
Capital contributions $ 418,118 480,844 $ 4,889,781 $ 1,139,404 $ 34,543 $ 37,303 $ $ 6,999,993 Total amount of contract 7,484,276
Total to be recognized in future fiscal years $ 484,283 Year Ending June 30
NOTE 9 – DEPOSITS
Deposits as of June 30, 2024 consist of the following:

Water
Fund Total
Deposits:

Customer deposits $ 220,127 $ 220,127
Bridge project 484,283 484,283
Total deposits $ 704,410 704,410 $
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, 2024
Notes to the Basic Financial Statements
37 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:

HOME
Investment
Partnership
Program
Nonmajor
Governmental
Funds Total
Unavailable revenues - loans $ 1,142,244 640,975 $ 1,783,219 $ Total deferred inflows of resources $ 1,142,244 640,975 $ 1,783,219 $ 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, 2024, employee contributions totaled $99,304 and the City recognized pension expense of $0, which is comprised 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, 2024, there were no forfeitures reported. As of July 2024, the City discontinued the City of Mendota 401(k) Profit Sharing Plan (Plan).

CITY OF MENDOTA | JUNE 30, 2024
Notes to the Basic Financial Statements
38 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, 2024 are summarized as follows:

Miscellaneous Safety

PEPRA PEPRA
Prior to on or after Prior to
Hire date January 1, 2013 January 1, 2013
Benefit formula 2% @ 62 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 52 - 67 50 - 57
Monthly benefits, as a % of annual salary 1.0% to 2.5% 2.0% to 2.7% Required employee contribution rates 7.75% 13.75%
Required employer contribution rates 7.68% 13.99%
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 had no required contribution for the unfunded liability for the fiscal year ended June 30, 2024.

CITY OF MENDOTA | JUNE 30, 2024
Notes to the Basic Financial Statements
39 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, 2024 were $126,102.

B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2024, the City reported a net pension liability for its proportionate share of the Plan of $166,331.

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, 2023, 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, 2022, rolled forward to June 30, 2023, using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension 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, 2022 and 2023 were as follows:

Proportion - June 30, 2022 0.0007%
Proportion - June 30, 2023 0.0013%
Change - Increase (Decrease) 0.0006%
For the year ended June 30, 2024, the City recognized pension expense of $177,248. At June 30, 2024, 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 $ 296,061 $ - Changes of assumptions - 10,042
Differences between actual and expected experience 1,318 8,497 Net differences between projected and actual earnings on plan investments - 26,931
Change in employer's proportion - 67,080
Differences between the employer's actual contributions and the employer's proportionate share of contributions - 89,655 Total $ 1,318 498,266 $
CITY OF MENDOTA | JUNE 30, 2024
Notes to the Basic Financial Statements
40 NOTE 13 – DEFINED BENEFIT PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued) $146,722 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2025. Other amounts reported as deferred outflow of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Years Ending
June 30,
2025 $ 93,978
2026 61,169
2027 44,967
2028 773
2029 -
Thereafter -
C. Actuarial Assumptions
The total pension liabilities in the June 30, 2022 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, 2022
June 30, 2023
(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, 2022 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.

CITY OF MENDOTA | JUNE 30, 2024
Notes to the Basic Financial Statements
41 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 (1)
New Strategic
Allocation
Real Return Years
1-10(2)
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%
$378,104 $166,331 -$7,977
CITY OF MENDOTA | JUNE 30, 2024
Notes to the Basic Financial Statements
42 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, 2024.

NOTE 14 – DEFICIT FUND BALANCES/NET POSITIONS
The following funds had deficit fund equity at June 30, 2024.

Major Funds:

HOME Investment Partnership Program Special Revenue Fund 8,689 $ Enterprise Funds:

Joint Powers Financing Authority 106,325
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, 2024, the stabilization fund had a balance of $1,000,000; accordingly, it was reported as unassigned within the General Fund. The policy does not meet the GASB 54 stabilization arrangement criteria requirements.

CITY OF MENDOTA | JUNE 30, 2024
Notes to the Basic Financial Statements
43 NOTE 16 – CONTINGENCIES
A. General Liability
There are various claims and legal actions pending against the City for which no provision has been made in the financial statements. In the opinion of the City Attorney and City Management, liabilities arising from these claims and legal actions, if any, will not be material to these financial statements.

B. Federal Awards
The City has received federal awards for specific purposes that are subject to review and audit by the federal government.

Although such audits could result in expenditure disallowances under award terms, any required reimbursements are not expected to be material.
44 REQUIRED SUPPLEMENTARY INFORMATION
CITY OF MENDOTA | JUNE 30, 2024
Pension Plan – Public Agency Cost-Sharing Multiple-Employer Plan Proportionate Share of Net Pension Liability (Asset) Last 10 Years* 45 2018 2019 2020 2021 2022 2023 2024

0.0000% 0.0000% 0.0001% 0.0003% -0.0011% 0.0007% 0.0013% $ - $ (3,773) $ 7,214 $ 35,449 $ (62,015) $ 83,215 $ 166,331 $ 902,792 $ 1,141,007 $ 1,274,069 $ 1,154,780 $ 1,238,823 $ 1,462,052 $ 1,615,807

0.00% -0.33% 0.57% 3.07% -5.01% 5.69% 10.29%0.00% 102.66% 98.15% 94.41% 107.65% 92.91% 89.38% NOTES TO SCHEDULEChanges of Assumptions: None
Proportion of the net pension liability (asset)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 *Schedule is intended to show information for ten years. Additional years will be displayed as they become available.Changes in Benefit Terms - In 2022, SB 1168 increased the standard retiree lump sum death benefit from $500 to $2,000 for any death occurring on or after July 1, 2023. The impact from this change is deemed to be immaterial and is included in Differences Between Expected and Actual Experience CITY OF MENDOTA | JUNE 30, 2024
Pension Plan – Public Agency Cost-Sharing Multiple-Employer Plan Schedule of Contributions Last 10 Years*
46 2017 2018 2019 2020 2021 2022 2023 2024
$ 59,178 $ 74,542 $ 87,172 $ 80,969 $ 100,063 $ 115,684 $ 126,102 $ 296,061 74,542 59,178 87,172 80,969 100,063 115,684 126,102 296,061 $ - - $ - $ - $ - $ - $ - $ - $
$ 1,141,007 902,792 $ 1,274,069 $ 1,154,780 $ 1,238,823 $ 1,462,052 $ 1,615,807 $ $ 2,977,459

6.55% 6.53% 6.84% 7.01% 8.08% 7.91% 7.80% 9.94%
Actuarially required contribution (actuarially determined)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.

CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
Budgetary Comparison Schedule
General Fund
The Notes the Budgetary Comparison Schedule is an integral part of this statement. 47 Original
Budget
Final
Budget
Actual
Amounts
Variance with
Final Budget

REVENUES
Taxes $ 2,855,921 $ 2,855,921 $ 3,902,487 $ 1,046,566
Licenses and permits 185,000 185,000 193,344 8,344
Intergovernmental 1,228,333 1,228,333 400,151 (828,182) Charges for services 546,053 546,053 1,788,948 1,242,895 Fines 90,000 90,000 110,823 20,823
Use of money and property 99,500 99,500 147,299 47,799
Miscellaneous 8,680 8,680 56,851 48,171
Total revenues 5,013,487 5,013,487 6,599,903 1,586,416

EXPENDITURES
Current:

General government 956,060 956,060 609,135 346,925
Public safety 2,427,095 2,427,095 2,700,117 (273,022)
Highways and streets - - 23 (23)
Public works 40,399 40,399 75,449 (35,050)
Building and planning 97,847 97,847 250,594 (152,747)
Parks and recreation 521,123 521,123 716,757 (195,634)
Capital outlay 4,829,667 4,829,667 2,483,535 2,346,132
Debt service:

Principal 167,366 167,366 168,199 (833)
Interest 3,985 3,985 4,572 (587)
Total expenditures 9,043,542 9,043,542 7,008,381 2,035,161 Excess (deficiency) of revenues over (under)
expenditures (4,030,055) (4,030,055) (408,478) 3,621,577

OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets 2,000 2,000 44,937 42,937 Transfers in 4,015,414 4,015,414 - (4,015,414)
Transfers out (3,985) (3,985) (16,486) (12,501)
Total other financing sources (uses) 4,013,429 4,013,429 28,451 (3,984,978) Net change in fund balance $ (16,626) (16,626) $ (380,027) (363,401) $ Fund balance - beginning 6,685,313
Fund balance - ending $ 6,305,286
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
Notes to the Budgetary Comparison Schedule
48 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 Police Building Capital Projects fund for the year ended June 30, 2024. Accordingly, the budgetary comparison schedule is not presented.

NOTE 2 – EXCESS OF EXPENDITURES OVER APPROPRIATIONS
As of June 30, 2024, expenditures exceeded appropriations in individual funds as follows:

Appropriations Category
Excess
Expenditures
General Fund:

Public safety $ 273,022
Highways and streets 23
Public works 35,050
Building and planning 152,747
Parks and recreation 195,634
Principal 833
Interest 587
49 SUPPLEMENTARY INFORMATION
50 COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS
CITY OF MENDOTA | JUNE 30, 2024
Nonmajor Governmental Funds
Combining Balance Sheet
51 Nonmajor
Special
Revenue
Nonmajor
Capital
Projects Total
ASSETS
Cash and investments 5,043,056 $ 87,347 $ 5,130,403 $
Receivables 1,156,460 82 1,156,542
Due from other funds - 3,940 3,940
Total assets $ 6,203,456 87,429 $ 6,290,885 $

LIABILITIES
Accounts payable - 80,867 80,867
Total liabilities - 80,867 80,867

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 640,975 - 640,975
Total deferred inflows of resources - 640,975 640,975

FUND BALANCES (DEFICIT)
Restricted for:

Redevelopment and housing 993,008 - 993,008
Public safety 1,019,464 - 1,019,464
Highways and streets 3,406,210 87,151 3,493,361
Parks and recreation 184,292 - 184,292
Assigned to:

Public safety 22,610 - 22,610
Highways and streets - 278 278
Unassigned - (143,970) (143,970)
Total fund balances (deficit) 5,481,614 87,429 5,569,043 Total liabilities and fund balances (deficit) $ 6,203,456 87,429 $ 6,290,885 $ CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 52 Nonmajor
Special
Revenue
Nonmajor
Capital
Projects Total

REVENUES
Taxes 1,069,938 $ - $ 1,069,938 $
Licenses and permits 37,461 37,461 -
Intergovernmental 1,762,935 1,762,935 -
Loan repayments 5,800 5,800 -
Use of money and property 24,504 534 25,038
Miscellaneous - 74,841 74,841
Total revenues 2,975,479 534 2,976,013

EXPENDITURES
Current:

Public safety 598,035 598,035 -
Municipal airport 86 - 86
Highways and streets 882,226 882,226 -
Parks and recreation 113,106 113,106 -
Capital outlay - 1,114,299 1,114,299
Total expenditures - 2,707,752 2,707,752
Excess (deficiency) of revenues over (under)
expenditures 534 267,727 268,261
Other financing sources (uses):

Transfers in - 9,773 9,773
Total other financing sources (uses) - 9,773 9,773
Net change in fund balances 534 277,500 278,034
Fund balances - beginning, as previously presented 3,347,849 86,895 3,434,744 - 1,856,265 1,856,265
Fund balances - beginning as restated 86,895 5,204,114 5,291,009 Fund balances (deficit) - ending $ 87,429 5,481,614 $ 5,569,043 $ Change within financial reporting entity (major to
nonmajor)
CITY OF MENDOTA | JUNE 30, 2024
Nonmajor Governmental Funds – Special Revenue Funds
Combining Balance Sheet
53 Housing
Income Gas Tax
Aviation
Assistance Police Grants
Local
Transportation
Fund LLMD
ASSETS
Cash and investments $ 485,593 $ 982,300 $ 255,042 - $ $ 1,021,275 $ 43,362 Receivables 189,887 456 - 215 229,606 33
Due from other funds- - - - - -
Total assets 486,049 $ 1,172,187 $ - $ 255,257 $ 1,250,881 $ 43,395 $

LIABILITIES
Accounts payable 43,252 - - - 1,985 298
Total liabilities 43,252 - - - 1,985 298

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

FUND BALANCES (DEFICIT)
Restricted for:

Redevelopment and housing 486,049 - - - - -
Public safety - - 232,647 - - -
Highways and streets 1,128,935 - - 1,248,896 - 43,097
Parks and recreation - - - - - -
Assigned to:

Public safety - - 22,610 - - -
Unassigned - - - - - -
Total fund balances (deficit) 1,128,935 486,049 - 255,257 1,248,896 43,097 Total liabilities and fund balances (deficit) $ 1,172,187 486,049 $ - $ 255,257 $ 1,250,881 $ 43,395 $ CITY OF MENDOTA | JUNE 30, 2024
Nonmajor Governmental Funds – Special Revenue Funds
Combining Balance Sheet
(Continued)
54 Mendota CFD CDBG
Mendota
Community
Corporation
Development
Fees Measure C Total
ASSETS
Cash and investments $ 691,912 $ 506,475 $ 59,929 $ 367,074 $ 630,094 $ 5,043,056 Receivables 3,805 641,459 - 465 90,534 1,156,460
Due from other funds- - 3,940 - - 3,940
Total assets $ 1,147,934 695,717 $ 63,869 $ 367,539 $ 720,628 $ 6,203,456 $

LIABILITIES
Accounts payable - 1,180 - - 34,152 80,867
Total liabilities - 1,180 - - 34,152 80,867

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 640,975 - - - - 640,975
Total deferred inflows of resources 640,975 - - - - 640,975

FUND BALANCES (DEFICIT)
Restricted for:

Redevelopment and housing 506,959 - - - 993,008 -
Public safety 694,537 - 92,280 - 1,019,464 -
Highways and streets - - 298,806 - 686,476 3,406,210
Parks and recreation - 63,869 - 120,423 184,292 -
Assigned to:

Public safety - - - - 22,610 -
Unassigned - - - (143,970) - (143,970)
Total fund balances (deficit) 506,959 694,537 63,869 367,539 686,476 5,481,614 Total liabilities and fund balances (deficit) $ 1,147,934 695,717 $ 63,869 $ 367,539 $ 720,628 $ 6,203,456 $ CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Governmental Funds – Special Revenue Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 55 Housing
Income Gas Tax
Aviation
Assistance
Police
Grants
Local
Transportation
Fund LLMD

REVENUES
Taxes - $ - $ -$ $ - $ 22,042 - $
Licenses and permits - - - - - -
Intergovernmental 763,210 - - 206,159 716,613 -
Loan repayments 5,800 - - - - -
Use of money and property 2,940 6,032 - 1,417 933 218
Miscellaneous - - - - - -
Total revenues 769,242 8,740 - 207,576 717,546 22,260

EXPENDITURES
Current:

Public safety - - - 132,061 - -
Municipal airport - - 86 - - -
Highways and streets 200,349 - - 315,294 - 13,669
Parks and recreation - - - - - -
Capital outlay 792,386 - - - 196,937 -
Total expenditures 992,735 - 86 132,061 512,231 13,669
Excess (deficiency) of revenues over (under)
expenditures 8,740 (223,493) (86) 75,515 205,315 8,591
Other financing sources (uses):

Transfers in - - 9,773 - - -
Net change in fund balances (223,493) 8,740 9,687 75,515 205,315 8,591 Fund balances - beginning, as previously presented 477,309 - (9,687) 179,742 1,043,581 34,506 1,352,428 - - - - -
Fund balances - beginning as restated 1,352,428 477,309 (9,687) 179,742 1,043,581 34,506 Fund balances (deficit) - ending $ 1,128,935 486,049 $ - $ 255,257 $ 1,248,896 $ 43,097 $ Change within financial reporting entity (major to nonmajor) CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Governmental Funds – Special Revenue Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued)
56 Mendota CFD CDBG
Mendota
Community
Corporation
Development
Fees Measure C Total

REVENUES
Taxes $ 568,937 $ - $ - $ 478,959 - $ $ 1,069,938
Licenses and permits - - 37,461 - 37,461 -
Intergovernmental - - - 76,953 - 1,762,935
Loan repayments - - - - - 5,800
Use of money and property 3,301 3,122 - 3,017 3,524 24,504 Miscellaneous - - 74,841 - - 74,841
Total revenues 3,122 572,238 74,841 40,478 559,436 2,975,479

EXPENDITURES
Current:

Public safety 465,974 - - - - 598,035
Municipal airport - - - - - 86
Highways and streets - - - 352,914 - 882,226
Parks and recreation - 113,106 - - 113,106 -
Capital outlay - - - - 124,976 1,114,299
Total expenditures - 465,974 113,106 - 477,890 2,707,752 Excess (deficiency) of revenues over (under)
expenditures 106,264 3,122 (38,265) 40,478 81,546 267,727 Other financing sources (uses):

Transfers in - - - - - 9,773
Net change in fund balances 106,264 3,122 40,478 (38,265) 81,546 277,500 Fund balances - beginning, as previously presented 588,273 - 327,061 102,134 604,930 3,347,849 503,837 - - - - 1,856,265
Fund balances - beginning as restated 588,273 503,837 327,061 102,134 604,930 5,204,114 Fund balances (deficit) - ending $ 694,537 $ 506,959 $ 367,539 63,869 $ 686,476 $ 5,481,614 $ Change within financial reporting entity (major to
nonmajor)
CITY OF MENDOTA | JUNE 30, 2024
Nonmajor Governmental Funds – Capital Projects Funds
Combining Balance Sheet
57 CDBG - Sewer
and Drainage
Projects
Street Capital
Projects Total
ASSETS
Cash and investments 87,069 $ 278 $ 87,347 $
Receivables - 82 82
Total assets $ 278 87,151 $ 87,429 $

LIABILITIES
Total liabilities - $ - $ - $

FUND BALANCES (DEFICITS)
Restricted to:

Highways and streets 87,151 - 87,151
Assigned to:

Highways and streets 278 - 278
Total fund balances (deficit) 278 87,151 87,429
Total liabilities and fund balances (deficit) $ 278 87,151 $ 87,429 $ CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Governmental Funds – Capital Projects Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 58 CDBG - Sewer
and Drainage
Projects
Street Capital
Projects Total

REVENUES
Use of money and property $ 2 532 $ 534 $
Total revenues 2 532 534

EXPENDITURES - - -
Excess (deficiency) of revenues over (under)
expenditures 2 532 534
Total other financing sources (uses) - - -
Net change in fund balances 532 2 534
Fund balances (deficit) - beginning 86,619 276 86,895
Fund balances (deficit) - ending $ 278 87,151 $ 87,429 $ 59 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, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated June 9, 2025.

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

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

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. We identified a certain deficiency in internal control, described in the accompanying schedule of findings and questioned costs as item 2024-001 that we consider to be a significant deficiency. 60 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.

City of Mendota’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the City’s response to the finding 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 entity’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 entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Clovis, California
June 9, 2025
61 FINDINGS AND QUESTIONED COSTS
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
Schedule of Findings and Questioned Costs
62 SECTION I – SUMMARY OF AUDITOR’S RESULTS

FINANCIAL STATEMENTS
Type of auditor's report issued:

Internal control over financial reporting:

Material weaknesses identified? Yes X No
Significant deficiencies identified -
not considered to be material weaknesses? X Yes None reported Noncompliance material to financial statements noted? Yes X No Unmodified
SECTION II – FINANCIAL STATEMENT FINDINGS
Finding 2024-001 – Revenue Recognition (Significant Deficiency) Criteria: A strong system of internal controls and management review requires that general ledger account balances be properly reconciled to adequate supporting documentation during the year-end financial close process in order to accurately and completely close the current year general ledger in a timely matter. Management is responsible for maintaining its accounting records in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP).

Condition: Various revenue related transactions were incorrectly recorded. The misclassifications/misstatements were associated to:
 Overstatement of grant receivables and revenue accruals.  Improperly classifying expenditures as a reduction of revenues.  Understatement of revenues.

Cause: A lack of understanding of generally accepted accounting principles revenue recognition rules by finance personnel and a lack of review during the year and at the year-end closing process.

Effect: Various governmental funds had revenues that were either understated, overstated, or misclassified, which required journal entries to be posted subsequent to receiving the City’s final trial balance.

Recommendation: We recommend that City personnel with the responsibility of recording revenues obtain training related to revenue recognition. Additionally, an internal control review process should be implemented to ensure proper revenue recognition.

Management’s Response: See Corrective Action Plan.

CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
Summary Schedule of Prior Audit Findings
63 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.

Status: Partially implemented.

CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2024
Corrective Action Plan
64 Animal Control
Monthly Log
May 2025

ADDRESS TYPE DATE BREED/DESCRIPTION SEX OWNER IMPOUND Y/N DOG DISPOSITION CASE DISPOSITION OFFENSE FINE REASON OFFICER 605 BASS AVE LOST/FOUND 5/1/2025 SMALL/CHIA MIX UNK NONE YES AT LARGE NECESSARY ACTION TAKEN 1 $0.00 AT LARGE ACOSTA 61 QUIROGA CT ANIMAL COMPLAINT 5/2/2025 SMALL/CHIA MIX UNK YES AT LARGE CITATION 1 $80.00 AT LARGE ACOSTA 560 RIOFRIO ST ANIMAL COMPLAINT 5/2/2025 8 PUPIES UNK NO SURRENDER COMPLETE 0 $0.00 SURRENDER ACOSTA 1759 7TH ST LOST/FOUND 5/6/2025 SMALL/CHIA MIX UNK YES RETURNED CITATION 1 $80.00 RETURNED ACOSTA 3699 BASS AVE ANIMAL COMPLAINT 5/7/2025 SMALL/CHIA MIX UNK YES RETURNED CITATION 2 $50.00 RETURNED ACOSTA 3123 BASS AVE ANIMAL COMPLAINT 5/7/2025 BOB CAT UNK NONE NO AT LARGE NECESSARY ACTION TAKEN 0 $0.00 AT LARGE ACOSTA 800 GARCIA ST ANIMAL COMPLAINT 5/12/2025 3 DOGS UNK NONE NO AT LARGE GONE ON ARRIVAL 0 $0.00 AT LARGE ACOSTA 342 ROSALES LN ANIMAL COMPLAINT 5/13/2025 2 DOGS UNK YES DOG BITE CITATION 1 $600.00 DOG BITE ACOSTA 265 K ST 4TH ST AND 2ND ST ANIMAL COMPLAINT 5/13/2025 PITBULL UNK YES SURRENDER EUTHANIZED 0 $0.00 EUTHANIZED ACOSTA 271 TUFT ST ANIMAL COMPLAINT 5/13/2025 2 DOGS UNK NONE NO AT LARGE GONE ON ARRIVAL 0 $0.00 AT LARGE ACOSTA 424 DERRICK AVE ANIMAL COMPLAINT 5/14/2025 6 PUPPIES GERMAN SHEP MIX UNK NONE YES AT LARGE NECESSARY ACTION TAKEN 0 $0.00 AT LARGE ACOSTA 506 S KATE ST ANIMAL COMPLAINT 5/14/2025 HALK UNK NONE NO AT LARGE COMPLETE 0 $0.00 AT LARGE ACOSTA 1143 PUCHEU ST LOST/FOUND 5/15/2025 CHIA/MIX UNK NONE NO AT LARGE NECESSARY ACTION TAKEN 0 $0.00 AT LARGE ACOSTA 503 I ST ANIMAL COMPLAINT 5/16/2025 WHITE LAB UNK YES SURRENDER CITATION 1 $100.00 SURRENDER ACOSTA 573 N KATE ST ANIMAL COMPLAINT 5/16/2025 GERMAN SHEP UNK NONE NO CHECKS OKAY CHECK OKAY 0 $0.00 CHECKS OKAY ACOSTA 605 BASS AVE LOST/FOUND 5/19/2025 PUPPY SAINT BERNARD F NONE YES AT LARGE NECESSARY ACTION TAKEN 0 $0.00 AT LARGE ACOSTA DE LA CRUZ ST/GOMEZ ST ANIMAL COMPLAINT 5/19/2025 POODLE UNK NONE NO AT LARGE WARNING 1 $0.00 AT LARGE ACOSTA MENDOTA DOG POUND ANIMAL COMPLAINT 5/19/2025 AGGRESIVE DOG UNK NO AT LARGE GONE ON ARRIVAL 0 $0.00 AT LARGE ACOSTA 961 LOLITA ST ANIMAL COMPLAINT 5/20/2025 CHIA/MIX UNK NONE YES AT LARGE NECESSARY ACTION TAKEN 0 $0.00 AT LARGE ACOSTA 1774 7TH ST ANIMAL COMPLAINT 5/21/2025 CHIA/MIX UNK NONE NO AT LARGE CITATION 1 $100.00 AT LARGE ACOSTA 50 QUIROGA CT ANIMAL COMPLAINT 5/21/2025 CHICKENS UNK NONE NO SURRENDER WARNING 1 $0.00 SURRENDER ACOSTA BLANCOST/GAXIOLA ST LOST/FOUND 5/22/2025 CHIA/MIX UNK NO AT LARGE WARNING 1 $0.00 AT LARGE ACOSTA 991 LOLITA ST ANIMAL COMPLAINT 5/22/2025 2 DOGS UNK NONE YES AT LARGE WARNING 1 $0.00 AT LARGE ACOSTA 779 RIOFRIO ST ANIMAL COMPLAINT 5/23/2025 FRENCHIE UNK NO AT LARGE WARNING 1 $0.00 AT LARGE ACOSTA OLLER ST/9TH ST ANIMAL COMPLAINT 5/23/2025 DOBERMEN UNK NONE NO AT LARGE NECESSARY ACTION TAKEN 0 $0.00 AT LARGE ACOSTA 216 MALDONADO ST ANIMAL COMPLAINT 5/23/2025 GERMAN SHEP M NO AT LARGE CITATION 1 $50.00 AT LARGE ACOSTA 570 SILVA ST ANIMAL COMPLAINT 5/23/2025 PITBULL UNK NONE NO AT LARGE CITATION 1 $250.00 AT LARGE ACOSTA 1759 7TH ST LOST/FOUND 5/23/2025 CHIA/MIX UNK YES AT LARGE CITATION 1 $50.00 AT LARGE ACOSTA MENODTA DOG POUND LOST/FOUND 5/27/2025 FRENCHIE UNK NO LOST COMPLETE 0 $0.00 LOST ACOSTA 408 BANDONI CT ANIMAL COMPLAINT 5/28/2025 2 PUGS F NONE YES AT LARGE COMPLETE 0 $0.00 AT LARGE VILLALOBOS 1282 BELMONT AVE ANIMAL COMPLAINT 5/29/2025 GERMAN SHEP UNK NONE NO AT LARGE NECESSARY ACTION TAKEN 0 $0.00 AT LARGE ACOSTA RESCUED: 12 TOTAL: $1,360.00
SLEEP: 16
RETURNED TO OWNER: 1
AT DOG POUND: 14
Code Enforcement
Monthly Log
May 2025
ADDRESS TYPE OF CASE 1ST NOTICE DEADLINE STATUS FINE AMOUNT OFFICER 534 4th st MUNI CODE VIOLATION 5/2/2025 N/A CITATION $50.00 ACOSTA 931 n derrick ave VEHICLE CHECK 5/7/2025 N/A CHECKS OK $0.00 ACOSTA 690 OLLER ST VEHICLE CHECK 5/7/2025 N/A CHECKS OK $0.00 ACOSTA 329 GOMEZ ST MUNI CODE VIOLATION 5/8/2025 N/A WARNING $0.00 ACOSTA 628 4TH VEHICLE CHECK 5/13/2025 N/A CITATION $50.00 ACOSTA 617 GARCIA ST VEHICLE CHECK 5/15/2025 N/A CITATION $50.00 ACOSTA 697 DERRICK AVE MUNI CODE VIOLATION 5/15/2025 N/A CITATION $100.00 ACOSTA 252 ESPINOZA ST MUNI CODE VIOLATION 5/16/2025 N/A WARNING $0.00 ACOSTA 693 LOZANO ST MUNI CODE VIOLATION 5/17/2025 N/A CHECKS OK $0.00 ACOSTA BASS AVE/HWY 33 MUNI CODE VIOLATION 5/17/2025 N/A WARNING $0.00 ACOSTA NAPLES ST/2ND ST VEHICLE CHECK 5/18/2025 N/A CITATION $50.00 ACOSTA 33 BELMONT AVE MUNI CODE VIOLATION 5/18/2025 N/A CHECKS OK $0.00 ACOSTA HW33/DERRICK AVE VEHICLE CHECK 5/18/2025 N/A CHECKS OK $0.00 ACOSTA 202 LEWIS VEHICLE CHECK 5/19/2025 N/A CITATION $90.00 ACOSTA 603 GARCIA VEHICLE CHECK 5/19/2025 N/A WARNING $0.00 ACOSTA 640 PEACH AVE MUNI CODE VIOLATION 5/19/2025 N/A WARNING $0.00 ACOSTA 325 SILVA ST MUNI CODE VIOLATION 5/19/2025 N/A WARNING $0.00 ACOSTA 647 PEREZ ST VEHICLE CHECK 5/20/2025 N/A CITATION $100.00 ACOSTA 954 OLLER ST MUNI CODE VIOLATION 5/20/2025 N/A NECESSARRY ACTION TAKEN $0.00 ACOSTA LOLITA ST/7TH VEHICLE CHECK 5/20/2025 N/A CITATION $275.00 ACOSTA 1782 7TH ST MUNI CODE VIOLATION 5/21/2025 N/A COMPLETE $0.00 ACOSTA 260 TUFT ST VEHICLE CHECK 5/21/2025 N/A WARNING $0.00 ACOSTA 350 SORENSEN ST MUNI CODE VIOLATION 5/21/2025 N/A WARNING $0.00 ACOSTA OLLER ST AND 5TH MUNI CODE VIOLATION 5/21/2025 N/A CITATION $100.00 ACOSTA 450 OLLER ST MUNI CODE VIOLATION 5/21/2025 N/A WARNING $0.00 ACOSTA 333 ROSALES LN MUNI CODE VIOLATION 5/22/2025 N/A WARNING $0.00 ACOSTA 107 RAMIREZ AVE MUNI CODE VIOLATION 5/22/2025 N/A WARNING $0.00 ACOSTA 637 GARCIA ST MUNI CODE VIOLATION 5/22/2025 N/A CITATION $1,000.00 ACOSTA QUINCE ST & 3RD ST VEHICLE CHECK 5/22/2025 N/A TAG $0.00 ACOSTA 557 RIO FRIO ST MUNI CODE VIOLATION 5/22/2025 N/A WARNING $0.00 ACOSTA 1840 7TH ST MUNI CODE VIOLATION 5/22/2025 N/A WARNING $0.00 ACOSTA 630 RIO FRIO ST MUNI CODE VIOLATION 5/22/2025 N/A WARNING $0.00 ACOSTA 210 BLACK AVE VEHICLE CHECK 5/23/2025 N/A TAG $0.00 ACOSTA Code Enforcement
Monthly Log
May 2025
662 OLLER ST VEHICLE CHECK 5/23/2025 N/A CITATION $275.00 VILLALOBOS 1025 PUCHEU ST MUNI CODE VIOLATION 5/23/2025 N/A NECESSARRY ACTION TAKEN $0.00 VILLALOBOS 1025 PUCHEU ST MUNI CODE VIOLATION 5/27/2025 N/A CITATION $300.00 VILLALOBOS 890 PUCHEU ST VEHICLE CHECK 5/27/2025 N/A NECESSARRY ACTION TAKEN $0.00 VILLALOBOS LOLITA ST/6TH VEHICLE CHECK 5/27/2025 N/A NECESSARRY ACTION TAKEN $0.00 VILLALOBOS 485 MARIE ST VEHICLE CHECK 5/28/2025 N/A CITATION $80.00 VILLALOBOS 835 RIO FRIO ST VEHICLE CHECK 5/28/2025 N/A WARNING $0.00 VILLALOBOS 307 GOMEZ ST MUNI CODE VIOLATION 5/28/2025 N/A WARNING $0.00 VILLALOBOS 260 TUFT ST VEHICLE CHECK 5/28/2025 N/A CITATION $275.00 VILLALOBOS 646 OLLER ST VEHICLE CHECK 5/29/2025 N/A WARNING $0.00 VILLALOBOS MNM MARKET VEHICLE CHECK 5/29/2025 N/A WARNING $0.00 VILLALOBOS 350 SORENSEN ST MUNI CODE VIOLATION 5/30/2025 N/A CITATION $200.00 ACOSTA TOTAL: $2,995.00

MENDOTA POLICE DEPARTMENT
MAY 2025
CASE# ADDRESS RPT DATE DAYS ARREST CRIME TYPE CHARGES
250001022.1 292 J ST 5/1/2025 Thu YES AGGRAVATED ASSAULT (DV) PC 273.5, PC 273AA 250001023.1 1000 AIRPORT BLVD 5/1/2025 Thu NO INCIDENT REPORT 250001026.1 350 SORENSEN AV 5/1/2025 Thu NO VANDALISM PC 594 250001027.1 291 L ST 5/2/2025 Fri NO PETTY THEFT PC 484 250001028.1 635 I ST 5/2/2025 Fri NO INCIDENT REPORT
250001029.1 8TH ST & RIO FRIO ST 5/2/2025 Fri YES NARCOTICS VIOLATION HS 11550 250001030.1 760 LOLITA ST 5/2/2025 Fri NO ANIMAL COMPLAINT PC 399 250001031.1 720 OLLER ST 5/2/2025 Fri YES PETTY THEFT PC 484 250001033.1 1725 9TH ST 5/2/2025 Fri NO REPOSSESSION
250001039.1 818 RIO FRIO ST 5/3/2025 Sat NO RESIDENTIAL BURGLARY PC 459, VC 10851 250001046.1 666 NAPLES ST 5/4/2025 Sun YES DUI ARREST VC 21200.5 250001047.1 9TH ST & MARIE ST 5/4/2025 Sun YES NARCOTICS VIOLATION HS 11377, PC 3455A 250001048.1 220 GREGG CT N 5/4/2025 Sun NO INCIDENT REPORT 250001057.1 1191 7TH ST 5/5/2025 Mon NO FIELD INTERVIEW 250001058.1 1258 BELMONT AV 5/5/2025 Mon NO INCIDENT REPORT 250001060.1 BLACK AV & SORENSEN AV 5/5/2025 Mon YES UNLICENSED DRIVER VC 12500 250001061.1 635 I ST 5/5/2025 Mon NO RUNAWAY JUVENILE
250001062.1 AMADOR ST & SILVA ST 5/5/2025 Mon YES NARCOTICS VIOLATION HS 11377, HS 11364 250001065.1 LOZANO ST & PEREZ ST 5/6/2025 Tue NO ANIMAL COMPLAINT PC 399 250001067.1 467 OLLER ST 5/6/2025 Tue YES WARRANT ARREST PC 978.5 250001070.1 1759 7TH ST 5/6/2025 Tue NO INCIDENT REPORT 250001073.1 DIVISADERO ST & MARIE ST 5/6/2025 Tue YES NARCOTICS VIOLATION HS 11377 250001075.1 121 BARBOZA ST 5/6/2025 Tue NO INCIDENT REPORT 250001076.1 9TH ST & NAPLE ST 5/6/2025 Tue NO NARCOTICS VIOLATION HS 11364 250001078.1 1759 7TH ST 5/7/2025 Wed NO CANCELLED
250001084.1 1258 BELMONT AV 5/7/2025 Wed NO INCIDENT REPORT 250001087.1 7TH ST & OLLER ST 5/7/2025 Wed NO FIELD INTERVIEW 250001088.1 NAPLES ST & OLLER ST 5/7/2025 Wed YES OPEN CONTAINER BP 25620 250001090.1 5TH ST & NAPLES ST 5/7/2025 Wed YES OPEN CONTAINER BP 25620 250001092.1 720 OLLER ST 5/7/2025 Wed NO PETTY THEFT PC 484 25-0001061.2 635 I ST 5/7/2025 Wed NO FOLLOW-UP
250001096.1 1599 5TH ST 5/8/2025 Thu NO INCIDENT REPORT 250001097.1 640 GAXIOLA ST 5/8/2025 Thu NO SIMPLE ASSAULT PC 242 250001098.1 1178 OLLER ST 5/8/2025 Thu NO FIELD INTERVIEW 250001099.1 1171 7TH ST 5/9/2025 Fri NO INCIDENT REPORT 250001104.1 350 SORENSEN AV 5/9/2025 Fri NO MENTALLY UNSTABLE WI 5150 250001105.1 1883 7TH ST 5/9/2025 Fri YES NARCOTICS VIOLATION HS 11377 250001106.1 259 TUFT ST #C 5/9/2025 Fri AGGRAVATED ASSAULT PC 241C, PC 602, PC148A1 250001107.1 666 NAPLES ST #4 5/9/2025 Fri NO MISSING PERSON 250001110.1 8TH ST & QUINCE ST 5/10/2025 Sat YES WARRANT ARREST PC 978.5 250001112.1 1000 AIRPORT BLVD 5/10/2025 Sat NO ERROR
250001115.1 9TH ST & MARIE ST 5/11/2025 Sun YES WARRANT ARREST PC 978.5 250001116.1 563 4TH ST 5/11/2025 Sun NO INCIDENT REPORT 250001117.1 914 2ND ST 5/11/2025 Sun NO ANIMAL COMPLAINT 250001119.1 522 SORENSEN AV 5/11/2025 Sun NO HIT & RUN VC 20002 250001120.1 485 MARIE ST 5/11/2025 Sun NO INCIDENT REPORT 250001123.1 BELMONT AV & GUILLEN PKWY 5/12/2025 Mon YES WARRANT ARREST PC 978.5

MENDOTA POLICE DEPARTMENT
MAY 2025
CASE# ADDRESS RPT DATE DAYS ARREST CRIME TYPE CHARGES
250001126.1 666 NAPLES ST #3 5/12/2025 Mon NO VANDALISM PC 594 250001128.1 3699 BASS AV 5/13/2025 Tue NO INCIDENT REPORT 250001129.1 2ND ST & BASS AV 5/13/2025 Tue YES SUSPENDED LICENSE VC 14601.2 250001130.1 1759 7TH ST 5/13/2025 Tue NO INCIDENT REPORT 250001131.1 5TH ST & OLLER ST 5/13/2025 Tue YES WARRANT ARREST PC 978.5 250001134.1 BELMONT AV & OLLER ST 5/14/2025 Wed NO INCIDENT REPORT 250001136.1 BELMONT AV & DERRICK AV 5/14/2025 Wed YES OPEN CONTAINER BP 25620 250001137.1 1282 BELMONT AV 5/14/2025 Wed NO INCIDENT REPORT 250001138.1 5TH ST & OLLER ST 5/14/2025 Wed YES OPEN CONTAINER BP 25620 250001139.1 791 LOLITA ST 5/14/2025 Wed NO INCIDENT REPORT 250001140.1 884 OLLER ST 5/14/2025 Wed NO TRAFFIC COLLISION 250001142.1 DIVISADERO ST & KATE ST 5/14/2025 Wed YES RESISTING PC 148 250001143.1 617 GARCIA ST 5/15/2025 Thu NO VEHICLE STORAGE VC 22651 250001147.1 109 RAMIREZ ST 5/15/2025 Thu NO MENTALLY UNSTABLE WI 5150 250001148.1 503 I ST 5/16/2025 Fri NO ANIMAL COMPLAINT
250001152.1 6TH ST & OLLER ST 5/16/2025 Fri YES WARRANT ARREST PC 978.5 250001153.1 424 DERRICK AV 5/16/2025 Fri NO VANDALISM PC 594 250001156.1 121 BARBOZA ST 5/16/2025 Fri NO ANIMAL COMPLAINT 250001157.1 3123 BASS AV 5/16/2025 Fri YES DUI ARREST VC 23152 250001158.1 2ND ST & J ST 5/17/2025 Sat YES NARCOTICS VIOLATION HS 11377 250001159.1 544 J ST 5/17/2025 Sat NO VEHICLE BURGLARY PC 459 250001161.1 7TH ST & MARIE ST 5/17/2025 Sat YES NARCOTICS VIOLATION HS 11377 250001162.1 157 DERRICK AV 5/17/2025 Sat NO CANCELLED
250001163.1 6TH ST & QUINCE ST 5/17/2025 Sat NO TRAFFIC COLLISION 250001164.1 7TH ST &KATE ST 5/18/2025 Sun NO INCIDENT REPORT 250001166.1 654 LOZANO ST #804 5/18/2025 Sun YES SIMPLE ASSAULT (DV) PC 243E1 250001167.1 485 MARIE ST 5/18/2025 Sun NO INCIDENT REPORT 250001168.1 800 GARCIA ST 5/18/2025 Sun NO CRIMINAL THREAT PC 422 250001169.1 630 OLLER ST 5/18/2025 Sun NO AGGRAVATED ASSAULT PC 245A1 250001170.1 7TH ST & LOLITA ST 5/18/2025 Sun YES NARCOTICS VIOLATION HS 11377 250001172.1 281 MALDONADO ST 5/19/2025 Mon NO INCIDENT REPORT 250001173.1 7TH ST & NAPLES ST 5/19/2025 Mon NO VANDALISM PC 594 250001174.1 115 MCCABE AV 5/19/2025 Mon NO INCIDENT REPORT 250001175.1 115 MCCABE AV 5/19/2025 Mon YES WARRANT ARREST PC 978.5 250001176.1 1759 7TH ST 5/19/2025 Mon NO MISSING PERSON 250001177.1 GARCIA ST & RIOS ST 5/19/2025 Mon NO HIT & RUN VC 20002 250001181.1 6TH ST & LOLITA ST 5/19/2025 Mon YES WARRANT ARREST PC 978.5 250001182.1 1682 4TH ST 5/20/2025 Tue NO REPOSSESSION
250001183.1 5TH ST 7 OLLER ST 5/20/2025 Tue YES PUBLIC INTOXICATION PC 647F 250001186.1 7TH ST & MARIE ST 5/20/2025 Tue YES WARRANT ARREST PC 978.5 250001187.1 7TH ST & MARIE ST 5/20/2025 Tue YES WARRANT ARREST PC 978.5 250001190.1 1301 BELMONT AV 5/21/2025 Wed NO VANDALISM PC 594 250001191.1 1759 7TH ST 5/21/2025 Wed NO VANDALISM PC 594 250001192.1 8TH ST & STAMOULES ST 5/21/2025 Wed YES PUBLIC INTOXICATION PC 647F 250001193.1 1759 7TH ST 5/21/2025 Wed NO SEX OFFENSE PC 288 250001197.1 5TH ST & RIO FRIO ST 5/21/2025 Wed YES WARRANT ARREST PC 978.5 250001198.1 200 DERRICK AV 5/21/2025 Wed YES AGGRAVATED ASSAULT PC 245

MENDOTA POLICE DEPARTMENT
MAY 2025
CASE# ADDRESS RPT DATE DAYS ARREST CRIME TYPE CHARGES
250001199.1 720 OLLER ST 5/21/2025 Wed YES TRESPASS PC 602 250001200.1 7TH ST & LOLITA ST 5/21/2025 Wed YES NARCOTICS VIOLATION HS 11364 250001203.1 617 GARCIA ST 5/22/2025 Thu NO INCIDENT REPORT 250001204.1 609 LOZANO ST 5/22/2025 Thu NO AGGRAVATED ASSAULT PC 245A1 250001205.1 1759 7TH ST 5/22/2025 Thu NO RUNAWAY JUVENILE 250001209.1 8TH ST & KATE ST 5/22/2025 Thu YES WARRANT ARREST PC 978.5 250001211.1 5TH ST & RI FRIO ST 5/22/2025 Thu YES SUSPENDED LICENSE VC 14601.2 250001214.1 1258 BELMONT AV 5/23/2025 Fri NO INCIDENT REPORT 250001215.1 773 S KATE ST 5/23/2025 Fri YES AGGRAVATED ASSAULT (DV) PC 273.5 250001216.1 572 NAPLES ST 5/23/2025 Fri YES CRIMINAL THREAT PC 422 250001218.1 11TH ST & OLLER ST 5/24/2025 Sat YES WARRANT ARREST PC 978.5 250001221.1 FLEMING AV & SORENSEN AV 5/24/2025 Sat YES GRAND THEFT AUTO VC 10851, PC 496DA, PC 466, HS 11364 250001224.1 5TH ST & RIO FRIO ST 5/24/2025 Sat NO ROBBERY PC 211 250001225.1 900 MARIE ST 5/24/2025 Sat NO TRAFFIC COLLISION 250001226.1 637 DE LA CRUZ ST 5/24/2025 Sat YES AGGRAVATED ASSAULT PC 243D, PC 243C, PC 69 250001227.1 1167 PUCHEU ST 5/25/2025 Sun NO RESIDENTIAL BURGLARY PC 459 250001228.1 7TH ST & RIO FRIO ST 5/25/2025 Sun YES WARRANT ARREST PC 978.5 250001230.1 7TH ST & LOLITA ST 5/25/2025 Sun YES NARCOTICS VIOLATION HS 11364, PC 148, WARRANTS 250001231.1 661 STAMOULES ST 5/25/2025 Sun NO MENTALLY UNSTABLE WI 5150 250001232.1 426 HOLMES AV 5/25/2025 Sun NO AGGRAVATED ASSAULT PC 417 250001234.1 GUILLEN PKWY & MARIE ST 5/26/2025 Mon YES DUI ARREST VC 23152 250001235.1 1759 7TH ST 5/26/2025 Mon NO INCIDENT REPORT 250001245.1 DIVISADERO ST & KATE ST 5/26/2025 Mon YES WARRANT ARREST PC 978.5 250001246.1 1000 AIRPORT BLVD 5/26/2025 Mon YES NARCOTICS VIOLATION HS 11364 250001252.1 890 PUCHEU ST 5/27/2025 Tue NO VEHICLE STORAGE VC 22651 250001253.1 6TH ST & LOLITA ST 5/27/2025 Tue NO VEHICLE STORAGE VC 22651 250001257.1 DERRICK AV & SMOOT AV 5/27/2025 Tue YES WARRANT ARREST PC 978.5 250001259.1 800 GARCIA ST #407 5/27/2025 Tue NO INCIDENT REPORT 250001260.1 DERRICK AV & MCCABE AV 5/27/2025 Tue YES NARCOTICS VIOLATION HS 11364 250001262.1 115 MCCABE AV 5/28/2025 Wed NO INCIDENT REPORT 250001263.1 1140 7TH ST 5/28/2025 Wed NO FIELD INTERVIEW 250001267.1 9TH ST & MARIE ST 5/28/2025 Wed YES NARCOTICS VIOLATION HS 11364 250001268.1 7TH ST & LOLITA ST 5/29/2025 Thu YES WARRANT ARREST PC 978.5 250001269.1 3RD ST & OLLER ST 5/29/2025 Thu YES NARCOTICS VIOLATION HS 11364 250001271.1 1000 AIRPORT BLVD 5/29/2025 Thu NO INCIDENT REPORT 250001272.1 630 S KATE ST 5/29/2025 Thu NO SIMPLE ASSAULT (DV) PC 243E1, PC 207 250001273.1 7TH ST & PUCHEU ST 5/29/2025 Thu YES UNLICENSED DRIVER VC 12500 250001274.1 619 LOZANO ST 5/29/2025 Thu NO HIT & RUN VC 20002 250001275.1 290 ESPINOZA ST 5/29/2025 Thu NO INCIDENT REPORT 250001277.1 1160 PUCHEU ST 5/30/2025 Fri NO REPOSSESSION 250001282.1 BELMONT AV & OLLER ST 5/30/2025 Fri YES NARCOTICS VIOLATION HS 11364 250001297.1 7TH ST & LOLITA ST 5/31/2025 Sat NO FIELD INTERVIEW 250001312.1 5TH ST & NAPLES ST 5/31/2025 Sat YES PUBLIC INTOXICATION PC 647F 250001316.1 AMADOR ST & OXNARD ST 5/31/2025 Sat YES WARRANT ARREST PC 978.5 250001323.1 220 GREGG CT N 5/31/2025 Sat NO TRESPASS PC 602 250001324.1 DERRICK AV & MCCABE AV 5/31/2025 Sat NO HIT & RUN VC 20002 250001325.1 221 HOLMES AV 5/31/2025 Sat NO CRIMINAL THREAT PC 422

ALL CRIMES

MENDOTA POLICE DEPARTMENT
MAY 2025 - MAP
® ®

MENDOTA POLICE DEPARTMENT
MAY 2025
CRIME TYPE Mon Tue Wed Thu Fri Sat Sun Grand Total
AGGRAVATED ASSAULT 1 1 1 1 2 6
AGGRAVATED ASSAULT (DV) 1 1 2
ANIMAL COMPLAINT 1 3 1 5
CANCELLED 1 1 2
CRIMINAL THREAT 1 1 1 3
DUI ARREST 1 1 1 3
ERROR 1 1
FIELD INTERVIEW 1 2 1 1 5
FOLLOW-UP 1 1
GRAND THEFT AUTO 1 1
HIT & RUN 1 1 1 1 4
INCIDENT REPORT 4 5 5 5 3 5 27
MENTALLY UNSTABLE 1 1 1 3
MISSING PERSON 1 1 2
NARCOTICS VIOLATION 2 3 2 1 3 2 3 16
OPEN CONTAINER 4 4
PETTY THEFT 1 2 3
PUBLIC INTOXICATION 1 1 1 3
REPOSSESSION 1 2 3
RESIDENTIAL BURGLARY 1 1 2
RESISTING 1 1
ROBBERY 1 1
RUNAWAY JUVENILE 1 1 2
SEX OFFENSE 1 1
SIMPLE ASSAULT 1 1
SIMPLE ASSAULT (DV) 1 1 2
SUSPENDED LICENSE 1 1 2
TRAFFIC COLLISION 1 2 3
TRESPASS 1 1 2
UNLICENSED DRIVER 1 1 2
VANDALISM 2 2 1 1 6
VEHICLE BURGLARY 1 1
VEHICLE STORAGE 2 1 3
WARRANT ARREST 4 5 1 2 1 3 2 18
Grand Total 18 19 25 20 21 19 19 141

MENDOTA POLICE DEPARTMENT
MAY 2025 - ARRESTS
8 9
11 6
8 8
7 0
2 4
6 8
10 12
Sun Mon Tue Wed Thu Fri Sat

ARRESTS PER DAY OF WEEK DAYS ARRESTS
Sun 8
Mon 9
Tue 11
Wed 6
Thu 8
Fri 8
Sat 7
Grand Total 57
9 32
17 22
16 18
52 0
10 20
30 40
50 60
Sun Mon Tues Wed Thu Fri Sat

CITATIONS PER DAY OF WEEK

MENDOTA POLICE DEPARTMENT
MAY 2025 - CITES

DAYS COUNT
Sun 9
Mon 32
Tues 17
Wed 22
Thu 16
Fri 18
Sat 52
Grand Total 166
CASE_NO DATE DAY
250001020.1 5/1/2025 Thu
250001021.1 5/1/2025 Thu
250001024.1 5/1/2025 Thu
250001025.1 5/1/2025 Thu
250001032.1 5/2/2025 Fri
250001034.1 5/3/2025 Sat
250001035.1 5/3/2025 Sat
250001036.1 5/3/2025 Sat
250001037.1 5/3/2025 Sat
250001038.1 5/3/2025 Sat
250001040.1 5/3/2025 Sat
250001041.1 5/3/2025 Sat
250001042.1 5/3/2025 Sat
250001043.1 5/4/2025 Sun
250001044.1 5/4/2025 Sun
250001045.1 5/4/2025 Sun
250001049.1 5/4/2025 Sun
250001050.1 5/5/2025 Mon
250001051.1 5/5/2025 Mon
250001052.1 5/5/2025 Mon
250001053.1 5/5/2025 Mon
250001054.1 5/5/2025 Mon
250001055.1 5/5/2025 Mon
250001056.1 5/5/2025 Mon
250001059.1 5/5/2025 Mon
250001063.1 5/5/2025 Mon
250001064.1 5/6/2025 Tue
250001066.1 5/6/2025 Tue
250001068.1 5/6/2025 Tue
250001069.1 5/6/2025 Tue
250001071.1 5/6/2025 Tue
250001072.1 5/6/2025 Tue
250001074.1 5/6/2025 Tue
250001077.1 5/7/2025 Wed
250001079.1 5/7/2025 Wed
250001080.1 5/7/2025 Wed
250001081.1 5/7/2025 Wed
250001082.1 5/7/2025 Wed
250001083.1 5/7/2025 Wed
250001085.1 5/7/2025 Wed
250001086.1 5/7/2025 Wed
250001089.1 5/7/2025 Wed
250001091.1 5/7/2025 Wed
250001093.1 5/8/2025 Thu
250001094.1 5/8/2025 Thu
250001095.1 5/8/2025 Thu
250001100.1 5/9/2025 Fri
250001101.1 5/9/2025 Fri
250001102.1 5/9/2025 Fri
250001103.1 5/9/2025 Fri
250001108.1 5/10/2025 Sat
250001109.1 5/10/2025 Sat
250001111.1 5/10/2025 Sat
250001113.1 5/11/2025 Sun
250001114.1 5/11/2025 Sun
250001118.1 5/11/2025 Sun
CASE_NO DATE DAY
250001121.1 5/12/2025 Mon
250001122.1 5/12/2025 Mon
250001124.1 5/12/2025 Mon
250001125.1 5/12/2025 Mon
250001127.1 5/13/2025 Tue
250001132.1 5/13/2025 Tue
250001133.1 5/13/2025 Tue
250001135.1 5/14/2025 Wed
250001141.1 5/14/2025 Wed
250001144.1 5/15/2025 Thu
250001145.1 5/15/2025 Thu
250001146.1 5/15/2025 Thu
250001149.1 5/16/2025 Fri
250001150.1 5/16/2025 Fri
250001151.1 5/16/2025 Fri
250001154.1 5/16/2025 Fri
250001155.1 5/16/2025 Fri
250001160.1 5/16/2025 Fri
250001165.1 5/18/2025 Sun
250001171.1 5/19/2025 Mon
250001178.1 5/19/2025 Mon
250001179.1 5/19/2025 Mon
250001180.1 5/19/2025 Mon
250001184.1 5/20/2025 Tue
250001185.1 5/20/2025 Tue
250001188.1 5/20/2025 Tue
250001189.1 5/21/2025 Wed
250001194.1 5/21/2025 Wed
250001195.1 5/21/2025 Wed
250001196.1 5/21/2025 Wed
250001201.1 5/21/2025 Wed
250001202.1 5/21/2025 Wed
250001206.1 5/22/2025 Thu
250001207.1 5/22/2025 Thu
250001208.1 5/22/2025 Thu
250001210.1 5/22/2025 Thu
250001212.1 5/23/2025 Fri
250001213.1 5/23/2025 Fri
250001217.1 5/24/2025 Sat
250001219.1 5/24/2025 Sat
250001220.1 5/24/2025 Sat
250001222.1 5/24/2025 Sat
250001223.1 5/24/2025 Sat
250001229.1 5/25/2025 Sun
250001233.1 5/26/2025 Mon
250001236.1 5/26/2025 Mon
250001237.1 5/26/2025 Mon
250001238.1 5/26/2025 Mon
250001239.1 5/26/2025 Mon
250001240.1 5/26/2025 Mon
250001241.1 5/26/2025 Mon
250001242.1 5/26/2025 Mon
250001243.1 5/26/2025 Mon
250001244.1 5/26/2025 Mon
250001247.1 5/26/2025 Mon
CASE_NO DATE DAY
250001248.1 5/26/2025 Mon
250001249.1 5/26/2025 Mon
250001250.1 5/26/2025 Mon
250001251.1 5/26/2025 Mon
250001254.1 5/27/2025 Tue
250001255.1 5/27/2025 Tue
250001256.1 5/27/2025 Tue
250001258.1 5/27/2025 Tue
250001261.1 5/28/2025 Wed
250001264.1 5/28/2025 Wed
250001265.1 5/28/2025 Wed
250001266.1 5/28/2025 Wed
250001270.1 5/29/2025 Thu
250001276.1 5/29/2025 Thu
250001278.1 5/30/2025 Fri
250001279.1 5/30/2025 Fri
250001280.1 5/30/2025 Fri
250001281.1 5/30/2025 Fri
250001283.1 5/30/2025 Fri
250001284.1 5/31/2025 Sat
250001285.1 5/31/2025 Sat
250001286.1 5/31/2025 Sat
250001287.1 5/31/2025 Sat
250001288.1 5/31/2025 Sat
250001289.1 5/31/2025 Sat
250001290.1 5/31/2025 Sat
250001291.1 5/31/2025 Sat
250001292.1 5/31/2025 Sat
250001293.1 5/31/2025 Sat
250001294.1 5/31/2025 Sat
250001295.1 5/31/2025 Sat
250001296.1 5/31/2025 Sat
250001298.1 5/31/2025 Sat
250001299.1 5/31/2025 Sat
250001300.1 5/31/2025 Sat
250001301.1 5/31/2025 Sat
250001302.1 5/31/2025 Sat
250001303.1 5/31/2025 Sat
250001304.1 5/31/2025 Sat
250001305.1 5/31/2025 Sat
250001306.1 5/31/2025 Sat
250001307.1 5/31/2025 Sat
250001308.1 5/31/2025 Sat
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MENDOTA POLICE DEPARTMENT
MAY 2025– VEHICLE STOPS
TOTAL VEHICLE STOPS – 371
▪ WITH CASE NUMBERS – 175
▪ WITHOUT CASE NUMBERS - 196
175
196
0 50
100
150
200
250

CASES NO CASES

VEHICLE STOPS
CASES,
175, 47%

NO CASES,
196, 53%

MENDOTA POLICE DEPARTMENT
MAY 2025
CRIME TYPE December
January
February
March
April
May
June
July
August
September
October
November
December
2025 Totals
APR-MAY%
Homicide 0 0 0 0 0 0 0 NON-CAL
Rape 0 1 0 1 0 0 2 NON-CAL
Other Sex Offense 3 0 1 1 2 1 5 -50%
Robbery 2 2 2 1 0 1 6 NON-CAL
Aggravated Assault 7 4 4 2 3 6 19 100%
Aggravated Assault (DV) 2 3 0 3 4 2 12 -50%
Simple Assault 2 2 2 6 7 1 18 -86%
Simple Assault (DV) 1 2 1 0 1 2 6 100%
Residential Burglary 0 0 1 0 1 2 4 100%
Commercial Burglary 1 1 1 2 0 0 4 NON-CAL
Auto Theft 11 5 2 6 0 2 15 NON-CAL
Grand Theft 2 0 1 1 0 0 2 NON-CAL
Petty Theft 2 6 5 1 4 3 19 -25%
Vehicle Burglary 3 1 0 2 0 1 4 NON-CAL
ID Theft/Fraud 1 1 4 0 0 0 5 NON-CAL
Arson 0 1 0 0 0 0 1 NON-CAL
Vandalism 9 10 8 16 13 6 53 -54%
Hate Crimes 0 0 0 0 0 0 0 NON-CAL
Possession of Firearm 0 1 0 0 0 0 1 NON-CAL
Possession of Knife 0 0 0 1 0 0 1 NON-CAL
DUI Arrests 3 1 6 4 0 3 14 NON-CAL
Public Intoxication 0 4 2 6 2 3 17 50%
Narcotics Violation 4 10 9 12 7 17 55 143%
Parole/Probation Violation 0 2 0 2 0 1 5 NON-CAL
Restraining Order Violation 1 4 2 2 0 0 8 NON-CAL
Warrant Arrest 15 5 11 11 10 19 56 90%
Mental Health Reports 7 2 2 2 6 3 15 -50%
Runaway / Missing 1 1 3 2 1 4 11 300%
Trespass 2 0 1 1 1 3 6 200%
TOTALS 79 69 68 85 62 80 0 0 0 0 0 0 0 364 29%

Mendota City CouncilJune 17, 2025

Mendota City Council
June 17, 2025