Agenda packet — Mendota City Council, April 21, 2026

Minutes of City Council Meeting 1 March 17, 2026

MINUTES OF MENDOTA

REGULAR CITY COUNCIL MEETING
Regular Meeting March 17, 2026
Meeting called to order by Mayor Martinez at 6:01 p.m.

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 Joseph Amador
Invocation led by Police Chaplain Robert Salinas

FINALIZE THE AGENDA

1. Adjustments to Agenda.

2. Adoption of final Agenda.

City Manager Gonzalez requested that the Closed Session items be held after the Department Reports and Informational Items.

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

SWEARING IN

1. City Manager Gonzalez to swear in Chief of Police Renteria.

Mayor Martinez introduced the item and administered the oath of office to Chief of Police Renteria.

Minutes of City Council Meeting 2 March 17, 2026
Chief Renteria provided an overview of his background and expressed his appreciation to the City Council for the opportunity to serve as Chief of Police.

The City Council congratulated Chief Renteria, noting the City’s progress and the advancements within the Mendota Police Department; discussed various issues facing the community; and shared their experiences working with Chief Renteria.

Reserve Sergeant Comen offered remarks, recognizing Chief Renteria’s swearing in and his commitment to serving the community.

PRESENTATION

1. Billie Hansen with Mid Valley Disposal to provide an annual update.

Mayor Martinez introduced the item and Billie Hansen, Rick Rai and Fernando Botello with Mid Valley Disposal provided an annual update.

The City Council thanked Mid Valley Disposal for their work and partnership.

Joseph Amador thanked Rick Rai and Mid Valley Disposal for their work

MAYOR AND COUNCIL REPORTS AND INFORMATIONAL ITEMS

1. Council Member(s)
Council Member Mendoza wished everyone a happy Saint Patrick’s Day; commented on upcoming City and Mendota Community Corporation programs and events including the Autism Awareness Banner Program, the Inaugural Soccer Tournament, City infrastructure projects, an event that was held by Soudi Jimenez regarding his book Ecos Migrantes; acknowledged continued progress in the City; and thanked everyone for attending the meeting.

Mayor Pro Tem Alonso recognized Women’s History Month and shared remarks honoring women in the community; congratulated Chief Renteria; commented on road repair projects and the Community Center project; and thanked the City Council and staff for their work.

Council Member Lopez commented on the progress of projects in the City; expressed her excitement about the community’s growth; shared her appreciation for Chief Renteria; and thanked everyone for their work.

Council Member Riofrio commented on the appointment of Chief Renteria, and thanked everyone for their work.

Council Member Lopez commented on the Mendota Police Department and their work, and Officer Yaghoubi’s work with the unhoused population.

Minutes of City Council Meeting 3 March 17, 2026

2. Mayor
Mayor Martinez thanked everyone; commented on women’s history month; the work of Townsend Public Affairs on behalf of the City; advocacy trips that City officials have participated in; shared updates on City projects including the Community Center project, the 2024 Local Street Reconstruction project; Divisadero Street Reconstruction project; 2nd Street Stormwater project; a testimony at the State Capitol to discuss housing that City Manager Gonzalez recently participated in; upcoming City and Mendota Community Corporation programs and events including the Autism Awareness Banner Program, Inaugural Soccer Tournament, Earth Day Celebration, Silva Strong 5K Run and 2 Mile Walk, Charitable Golf Tournament, and the Mendota Fireworks Spectacular; and events at Mendota Raceway Park.

PUBLIC COMMENT
Twila Gonzalez and Samantha Perez shared information about Operation Blessed Housing, a non-profit organization, and a proposal to potentially lease City-owned land located on Bass Avenue.

Discussion was held on the information shared.

APPROVAL OF MINUTES AND NOTICE OF WAIVING OF READING

1. Minutes of the regular City Council meeting of March 3, 2026.

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

A motion was made by Council Member Riofrio to approve items 1 and 2, seconded by Mayor Pro Tem Alonso; unanimously approved (5 ayes).

CLOSED SESSION

1. CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Pursuant to Government Code section 54956.8
Property: APNs 013-221-05 and 013-221-06
Agency Negotiator: Cristian Gonzalez, City Manager
Negotiating Party: Ernestine & Sergio Torres
Under Negotiation: Price and Terms of Payment

2. CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Pursuant to Government Code section 54956.8
Property: APN 013-050-21T
Agency Negotiator: Cristian Gonzalez, City Manager
Negotiating Party: Firebaugh Canal Water District
Under Negotiation: Price and Terms of Payment
Minutes of City Council Meeting 4 March 17, 2026

3. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION
Ongoing litigation pursuant to paragraph (1) of subdivision (d) of Government Code section 54956.9 (one case)
Southern California Edison Company v. Cal. State Board of Equalization, et al.

Orange County Superior Court, Case No. 30-2025-01534286

4. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION Significant exposure to litigation pursuant to paragraph (4) of subdivision (d) of Government Code section 54956.9 (one potential case).

The City Council moved the Closed Session items to occur after the Department Reports and Informational items.

CONSENT CALENDAR

1. FEBRUARY 25, 2026 THROUGH MARCH 9, 2026
a. WARRANT LIST CHECK NOS. 57682 THROUGH 57750
b. TOTAL FOR COUNCIL APPROVAL = $1,194,388.90

2. Proposed ratification of a letter of support for the West Hills Community College District’s Community Project Funding Request.

3. Proposed adoption of Resolution No. 26-14, approving an option agreement for the purchase of Fresno County APN 013-221-05 and 013-221-06.

4. Proposed adoption of Resolution No. 26-15, approving an amendment to the employment contract of the City Manager.

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

BUSINESS

1. City Council discussion and consideration of Resolution No. 26-16, approving the agreement with Precision Civil Engineering, Inc., for professional engineering services.

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

Ed Dunkel with Precision Civil Engineering, Inc. introduced Precision Civil Engineering and shared information on the firm’s background.

Discussion was held on the information shared.

Kevin Gross with Precision Civil Engineering, Inc. introduced himself and thanked the City Council for the opportunity to serve.

Minutes of City Council Meeting 5 March 17, 2026
The City Council welcomed Precision Civil Engineering, Inc.; shared expectations for the City; and thanked Provost and Pritchard Consulting Group for their work.

At 7:03 p.m. Council Member Lopez left the Council Chambers and returned at 7:06 p.m.

Mayor Martinez opened the public comment period.

Joseph Amador commented on the item.

Michael Osborn commented on the item.

Mayor Martinez closed the public comment period.

A motion was made by Council Member Riofrio to adopt Resolution No. 26-16, seconded by Council Member Alonso; unanimously approved (5 ayes)

2. City Council discussion and consideration of Ordinance No. 26-01, amending Title 15 of the Mendota Municipal Code to adopt the 2025 California Building Code and related Trade Codes by reference.

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

Discussion was held on the item.

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 Council Member Riofrio to introduce and waive the first reading of Ordinance No. 26-01 and schedule the public hearing for the April 7, 2026 City Council meeting, seconded by Mayor Pro Tem Alonso; unanimously approved (5 ayes).

3. City Council discussion and consideration of updating the City of Mendota’s Facility Use Policy.

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

Discussion was held on the item, including the length of time a deposit may be held for use of sports fields; modifications to the facility use fee schedule for all facilities to remove usage fees for Mendota residents and Mendota-based organizations and agencies; continuing to require a $200 fee for for-profit soccer tournaments, with an exception for charitable tournaments, including fundraising for funeral purposes, and for nonprofit organizations; and proposed changes to field availability.

Discussion also included ensuring the sports field lights are turned on when needed; allowing public use from 7am to 11am on Saturdays for both fields at Rojas-Pierce Park; allowing public use from 7am to 11am on Sundays on one field while the other field remains Minutes of City Council Meeting 6 March 17, 2026
available for reservations, with public use permitted if no reservations are made; limiting reservations on Saturdays and Sundays to practices or games; and closing the soccer fields during the week for maintenance.

Additional discussion included maintaining the deposit requirement while eliminating facility use fees for Mendota residents and Mendota-based organizations for all City facilities; establishing a deadline for applicants to meet all conditions of approval no later than five business days prior to the approved use for other facilities; ensuring users maintain the facilities; and the cost of maintaining City facilities.

Mayor Martinez opened the public comment period.

Discussion was held on the item, including ensuring that individuals maintain the facility and the cost of maintaining City facilities.

Mayor Martinez closed the public comment period.

Discussion was held on when the soccer fields would be opened to the public.

A motion was made by Mayor Pro Tem Alonso to direct staff to modify the Facility Use Policy to allow public use from 7am to 11am on Saturdays for both fields at Rojas-Pierce Park; allow public use from 7am to 11am on one field while the other field remains available for reservations, with public use permitted if no reservations are made; establish a deadline for non-sports field applicants to meet all conditions of approval no later than five business days prior to the approved use for other facilities; and modify the Facility Use Fee Schedule for all City facilities to maintain the deposit requirement while eliminating facility use fees for Mendota residents and Mendota-based organizations. The motion also included requiring a $200 fee for for-profit soccer tournaments, with an exception for charitable tournaments, including fundraising for funeral purposes, and for nonprofit organizations, and directing staff to bring back the modified Facility Use Policy for City Council consideration. The motion was seconded by Council Member Mendoza and unanimously approved (5 ayes).

DEPARTMENT REPORTS AND INFORMATIONAL ITEMS

1. Animal Control, Code Enforcement, and Police Department a) February Monthly Logs
Chief of Police Renteria provided the monthly update for the Animal Control Department and Code Enforcement Department.

Discussion was held on the update provided by Chief Renteria, including the number of dogs that are currently at the animal control facility (“facility”) and the maximum number of dogs that the facility can hold.

2. City Attorney
Minutes of City Council Meeting 7 March 17, 2026
Assistant City Attorney Castro stated that his comments will be shared during Closed Session and commented on a meeting he had with Chief Renteria regarding abatement projects.

3. City Manager
City Manager Gonzalez commended Chief Renteria on his work and appointment as Chief of Police; provided updates on the Community Center project bid opening; the Divisadero and Inez project bid opening; vandalism to the welcome sign on State Highway 180; and a planned roundabout at Dickenson and State Highway 180.

Discussion was held on the updates provided by City Manager Gonzalez, including double passing lanes on State Highway 180; the upcoming Silva Strong 5K Run & 2 Mile Walk event; the City Manager’s attendance at a testimony at the State Capitol to discuss housing issues; two housing subdivisions; shade structure color options for the Pool Park; a State advocacy trip; appreciation to the City Council for the opportunity to continue serving; a visit from the Salvadoran Vice Minister to the City of Mendota; and the possible relocation of the Salvadoran Consulate.

CLOSED SESSION

Orange County Superior Court, Case No. 30-2025-01534286

4. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION Significant exposure to litigation pursuant to paragraph (4) of subdivision (d) of Government Code section 54956.9 (one potential case).

At 7:38 p.m. the City Council entered into Closed Session.

Minutes of City Council Meeting 8 March 17, 2026
At 7:58 p.m. the City Council reconvened in Open Session, at which time Assistant City Attorney Castro reported that there was no reportable action on items 1 through 4.

ADJOURNMENT
With no further business, the meeting adjourned at 7:58 p.m. based on a motion by Council Member Mendoza, seconded by Mayor Pro Tem Alonso, and unanimously approved (5 ayes).
_______________________________
Victor Martinez, Mayor
ATTEST:
_______________________________
Celeste Cabrera-Garcia, City Clerk
Minutes of Special City Council Meeting 1 April 8, 2026

MINUTES OF THE

SPECIAL JOINT-MEETING OF THE

MENDOTA CITY COUNCIL AND THE

MENDOTA UNIFIED SCHOOL DISTRICT BOARD OF TRUSTEES
Special Meeting April 8, 2026
Meeting called to order by Mayor Martinez at 6:01 p.m.

Roll Call
Council Members Present: Mayor Victor Martinez, Mayor Pro Tem Jose Alonso, and Council Members Libertad “Liberty” Lopez (at
6:40 p.m.), Jesus “Jesse” Mendoza and Joseph R.

Riofrio
Council Members Absent: None
MUSD Board of Trustees conducted roll call and established a quorum.

Flag salute led by Mendota Unified School District Board President Sherry Charles

FINALIZE THE AGENDA

1. Adjustments to Agenda.

2. Adoption of final Agenda.

City Manager Gonzalez requested that Consent Calendar item 5 be tabled to a future meeting agenda.

A motion was made by Mayor Pro Tem Alonso to adopt the modified agenda as requested by staff, seconded by Council Member Riofrio; unanimously approved (4 ayes, absent:

Lopez).

PUBLIC COMMENT
Maritza and Justin Silva requested that the Mendota Unified School District (“MUSD”) Board of Trustees support Westside Youth, Inc’s decision to change their youth football and cheer teams from Mendota Cobras to Mendota Aztecs and to allow use of the MUSD logo.

Discussion was held on the comments made by Mr. and Mrs. Silva.

Minutes of Special City Council Meeting 2 April 8, 2026 Irene Barajas with the Mendota High School (“MHS”) Sober Grad Committee stated that security is required for the MHS Senior Sober Grad event and requested that the City Council consider assisting with security coverage.

Discussion was held on the comments made by Ms. Barajas.

Vanessa Ortiz thanked the City Council and MUSD Board of Trustees for their support of the Sober Grad event.

Ofelia Ochoa provided an update on the Granja de Favian.

Discussion was held on the comments shared by Ms. Ochoa and on a planned meeting that Mayor Martinez will have with Valley Children’s Hospital.

NOTICE OF WAIVING OF READING

1. 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 Riofrio; unanimously approved (4 ayes, absent: Lopez).

CONSENT CALENDAR

1. MARCH 11, 2026 THROUGH MARCH 26, 2026
a. WARRANT LIST CHECK NOS. 57751 THROUGH 57814
b. TOTAL FOR COUNCIL APPROVAL = $923,757.61

2. Proposed ratification of a letter of support for continued funding of Fresno County Neighborhood Resource Centers.

3. Proposed ratification of a letter of support for Assembly Bill 2010 (Soria): The Spay/Neuter Improvement for Pets (SNIP) Act.

4. Proposed ratifications of a letter of support for Assembly Bill 2276 (Soria): The Stop Super Speeders Act.

5. Proposed adoption of Resolution No. 26-05, updating the City of Mendota’s Facility Use Policy.

Consent Calendar item 5 was tabled to a future meeting agenda.

6. Proposed adoption of Resolution No. 26-17, awarding the construction contract for the Divisadero & Inez Street Reconstruction to Asphalt Design by Juan Gomez in the amount of $426,200.00.

Minutes of Special City Council Meeting 3 April 8, 2026

7. Proposed adoption of Resolution No. 26-18, approving a Reimbursement Agreement with the Firebaugh Canal Water District for the use of Well Number 3.

8. Proposed adoption of Resolution No. 26-19, approving the Proposal and Consultant Services Agreement from Provost & Pritchard Consulting Group for environmental planning services for the National Environmental Policy Act Part 58 compliance for the Mendota Community Center project.

A motion was made by Mayor Pro Tem Alonso to approve items 1 through 4 and 6 through 8 of the Consent Calendar, seconded by Council Member Mendoza; unanimously approved (4 ayes, absent: Lopez).

JOINT DISCUSSION ITEMS – CITY COUNCIL & MUSD BOARD OF TRUSTEES

1. The Mendota City Council and MUSD Board of Trustees will discuss and consider the following items:
a. Discussion regarding any current or future plans for development of a Dialysis Center in Mendota
Mayor Martinez introduced the item and commented on a meeting that the City had with Arya Medical Group regarding the possibility of developing a Dialysis Center.

Discussion was held on the comments shared by Mayor Martinez. b. Possible Safe Routes to School Grant Opportunities
Mayor Martinez introduced the item and provided an update on a Fresno County Transportation Authority meeting that he attended in which grant funding was approved for the City for implementation of the Safe Routes to School Master Plan.

City Manager Gonzalez provided information on the Safe Routes to School Master Plan.

Mayor Martinez provided information on the Moving Forward Together transportation initiative and the status of Measure C.
i. Inspection of beacons on Belmont Avenue & Bass Avenue Dr. Lopez inquired on the possibility of the City inspecting the beacons on Belmont Avenue and Bass Avenue and potentially repairing or replacing the beacons.

Discussion was held on the inquiry made by Dr. Lopez.
ii. Sidewalk repairs surrounding school sites
iii. McCabe Elementary School sidewalk improvements, including consideration of replacing rubber chips with artificial turf or concrete Minutes of Special City Council Meeting 4 April 8, 2026 iv. Consideration of speed bumps behind Washington Elementary School v. Consideration of speed bumps on Bass Avenue near the stop sign at Mendota Elementary School
Dr. Lopez commented on sidewalks surrounding school sites that are in need of repairs and inquired on the possibility of the City repairing the sidewalks.

Discussion was held on the inquiry made by Dr. Lopez and the possibility of utilizing grant funding to repair sidewalks.

Dr. Lopez inquired on the possibility of replacing the rubber chips surrounding McCabe Elementary School with artificial turf or concrete.

Discussion was held on the inquiry made by Dr. Lopez; the installation of speed bumps behind Washington Elementary School and on Bass Avenue following requests from the MUSD Board of Trustees; and the Safe Routes to Schools grants that MUSD and the City can apply for, as well as the issue of rubber mulch transferring onto the McCabe Elementary School sports field, including the possibility of binding the rubber mulch to keep it in place.

At 6:40 p.m. Council Member Lopez entered the Council Chambers. c. New Housing Developments/Status updates on current or upcoming City and MUSD projects
Mayor Martinez introduced the item and City Manager Gonzalez provided an update on two housing development projects that are currently in the planning process.

Discussion was held on the item.

Dr. Lopez provided an update on MUSD projects.

Discussion was held on the update provided by Dr. Lopez; the State’s desire to increase solar energy projects, including how this could benefit the Westside of Fresno County; a Westside Fresno County Economic Development meeting that will be held on April 17th; the impact that solar projects have on communities; the Bureau of Reclamation potentially assisting with bringing cottage industries to the City; and MUSD looking into ways to expand Mendota Elementary School, Mendota Junior High School and Mendota High School.

Mayor Martinez provided an update on grants that have been awarded to the City and ongoing and upcoming projects.
d. Community Center Project/Progress update on the new community center Mayor Martinez introduced the item and provided an update on the Community Center Project.

Minutes of Special City Council Meeting 5 April 8, 2026 Discussion was held on the status of the Community Center; upcoming road repair projects; the Westside Water Tank and Booster Pump project; and the Citywide Railroad Improvement project.
e. City Sports Fields/Update on development, maintenance, and availability Mayor Martinez introduced the item and commented on the grand opening of the soccer fields at Rojas-Pierce Park.

Discussion was held on the comments shared by Mayor Martinez. f. Road Infrastructure (Amador Avenue)/Discussion regarding any current or future plans for a road connection to Highway 33 behind the housing development
Discussion was held on the extension of Amador Avenue to Smoot Street and the possibility of extending Amador Avenue to Belmont Avenue, including possibly widening Belmont Avenue; the Naples Street Reconstruction; the Eastside Alley Paving project; and the 7th Street Rehabilitation project.
g. Highway 180/Discussion regarding any current or future plans for a railroad overpass
Discussion was held on the item.
h. Update on the School Resource Officer Program
Mayor Martinez introduced the item and Dr. Lopez provided an update on the School Resource Officer (“SRO”) Program.

Discussion was held on the SRO Program.

Chief Renteria provided an update on the Mendota Police Department and commented on the SRO Program.

Council Member Lopez requested that MUSD provide information to parents about the MHS Senior Sober Grad event during the MHS graduation to encourage participation.

Discussion was held on the request made by Council Member Lopez and the possibility of having SROs at the Sober Grad event.

Council Member Riofrio thanked MUSD and the Board of Trustees for attending the meeting; thanked staff for their work; and commented on addressing the vaping issue amongst students.

Council Member Mendoza thanked everyone for attending.

Minutes of Special City Council Meeting 6 April 8, 2026 Mayor Pro Tem Alonso thanked everyone for attending; commented on the Community Center Project; and the proposed park at the former airport.

The MUSD Board of Trustees thanked the City for their work and commented on continuing to work together to improve the community.

Discussion was held on continuing to work together to improve the community.

ADJOURNMENT
With no further business, the meeting adjourned at 8:04 p.m. based on a motion by Mayor Pro Tem Alonso, seconded by Council Member Lopez, and unanimously approved (5 ayes).
_______________________________
Victor Martinez, Mayor
ATTEST:
_______________________________
Celeste Cabrera-Garcia, City Clerk

CITY OF MENDOTA

CASH DISBURSEMENTS
04/08/2026 - 4/14/2026
CK# 057815 - 057868
Check Date Check Number Check Amount Vendor Name Department Description April 8, 2026 57815 $ 207,619.00 CITY OF MENDOTA PAYROLL GENERAL PAYROLL TRANSFER FOR 3/23/2026 - 04/05/2026 April 8, 2026 57816 $ 16.35 ACE TROPHY SHOP GENERAL NAME PLATE FOR POLICE DEPARTMENT CHIEF FRANK RENTERIA April 8, 2026 57817 $ 361.35 ADT SECURITY SERVICES GENERAL, WATER, SEWER SECURITY SERVICES FOR 643 & 655 QUINCE ST 4/13/2026 - 5/12/2026 April 8, 2026 57818 $ 98.53 AG & INDUSTRIAL SUPPLY INC. SEWER SEWER SUPPLIES - (3) 1/2" HYDRAULIC HOSES, (1) PIECE FITTING, (1) CAP, AND (1) PLUG
April 8, 2026 57819 $ 2,431.44 BADGER METER WATER (2456) ORION CELLULAR LTE SERVICE UNIT FOR MARCH 2026 April 8, 2026 57820 $ 285.81

DNFINC,DBA BOBCAT OF FRESNO,
BOBCAT OF CENTRAL VALLEY WATER, SEWER (2) FEMALE COUPLERS FOR WATER AND SEWER USE April 8, 2026 57821 $ 167.28 FLEX TECHNOLOGY GROUP LLC GENERAL, WATER, SEWER LOW DENSITY, HIGH DENSITY, & MONO\COLOR LINES April 8, 2026 57822 $ 148,615.00 CSJVRMA GENERAL
2025/2026 4TH QUARTER INVOICE FOR WORKERS COMPENSATION AND

LIABILITY PROGRAM PREMIUMS
April 8, 2026 57823 $ 311.34 CHEMSEARCH SEWER (1) SERVICE CHARGE FOR LIFT STATION DRAIN MAINTENANCE April 8, 2026 57824 $ 614.18 COLONIAL LIFE GENERAL LIFE INSURANCE PREMIUM FOR MARCH 2026 April 8, 2026 57825 $ 1,944.06 COMCAST GENERAL, WATER, SEWER CITYWIDE XFINITY SERVICES FOR 4/06/2026 - 5/05/2026 April 8, 2026 57826 $ 230.00 DATA TICKET, INC. GENERAL DAILY CITATION PROCESSING & DAILY NOTICE FOR FEBRUARY 2026 April 8, 2026 57827 $ 7,228.30 DATA PATH, INC. GENERAL, WATER, SEWER MONTHLY BILLING APRIL 2026 - SITE, SERVER, & ENDPOINT SERVICES,

INCLUDING FINAL FEE FOR SERVER REPLACEMENT
April 8, 2026 57828 $ 35.00 DEPARTMENT OF JUSTICE GENERAL (1) MONTHLY SERVICE FOR FEBRUARY 2026 April 8, 2026 57829 $ 190.05 EINERSON'S PREPRESS WATER, SEWER OFFICE SUPPLIES - (500) #10 ENVELOPES NO WINDOW April 8, 2026 57830 $ 114.42 EXCEL SIGN CO. GENERAL (1) REPLACEMENT OF REAR PASSENGER DOOR GRAPHICS FOR UNIT #80 April 8, 2026 57831 $ 14,808.64 LEE'S CONCRETE MATERIALS, INC. GENERAL (8) LOADS OF 9.5 CUBIC YARDS OF 6.0 SACKS OF CEMENT FOR POOL

PARKS STRUCTURE
April 8, 2026 57832 $ 363,126.58 MARKO CONSTRUCTION GROUP INC GENERAL, WATER, SEWER

FINAL POLICE DEPARTMENT & COUNCIL CHAMBER CONSTRUCTION
PROJECT FOR APRIL 2025 - RETAINER
April 8, 2026 57833 $ 470.62 MENDOTA 1 SMOG GENERAL, WATER, SEWER

PD & CITY HALL VEHICLE MAINTENANCE- OIL & FILTER CHANGE, TESTING,

BATTERY REPLACEMENT, & EXTINGUISHER INSTALLS
April 8, 2026 57834 $ 3,111.94 NORTHSTAR CHEMICAL WATER (850) SODIUM HYPOCHLORITE - 12.5% MILLA MEETS NSF/ANSI April 8, 2026 57835 $ 154.97 POINT EMBLEMS LLC GENERAL (1) 3.44" TWO TONE BADGE FOR POLICE DEPARTMENT April 8, 2026 57836 $ 91,888.00 PROVOST & PRITCHARD

GENERAL, WATER, SEWER,

STREETS

PROFESSIONAL SERVICES FOR WATER, SEWER, & PARK IMPROVEMENTS, & FY 25/26 RETAINER FOR FEBRUARY 2026
April 8, 2026 57837 $ 163.60 RTL ENTERPRISES, INC.DBA INTER GENERAL (1) MTP - T4 BATTERY AND (1) ATCORE BATTERY FOR FORD FUSION

POLICE DEPARTMENT VEHICLE
April 8, 2026 57838 $ 1,199.96 ERNEST PACKING SOLUTIONS GENERAL, WATER, SEWER CLEANING SUPPLIES - (1) SEATCOVER, (10) HAND WEAR GLOVES LARGE, AND (4) SOLARIS MULTIFOLD
April 8, 2026 57839 $ 314.00 SAN JOAQUIN VALLEY AIR WATER, SEWER FISCAL YEAR 2026/2027 ANNUAL PERMIT OPERATE - JD MODEL DIESELFIRE EMERGENCY April 8, 2026 57840 $ 10,717.01 BANKCARD CENTER GENERAL, WATER, SEWER CREDIT CARD EXPENSES 2/26/2026 - 3/24/2026 - CHEWY, ADOBE, INT'L

CODE COUNCIL INC, ALERT-O-LITE, & UNITED METAL
April 8, 2026 57841 $ 2,186.90 HOME DEPOT GENERAL, STREETS HOME DEPOT PURCHASES 2/26/2026 - 3/12/2026 -(5) 2 COUPLING,(4) 500 ELBOW,WELD HELMET, SWIFFER, DUST MOP, & (30) STAKES
April 8, 2026 57842 $ 86.60 CULIGAN WATER GENERAL POLICE DEPARTMENT MONTHLY WATER SERVICE FOR MARCH 2026 April 8, 2026 57843 $ 21,368.68 WANGER JONES HELSLEY PC ATTORNEY GENERAL, WATER, SEWER LEGAL SERVICES - GENERAL, SPECIAL, ELEMENT 7 DISPENSARY, AND EVERBANK V. JAVIER MARAVILLA FOR MARCH 15,2026
April 8, 2026 57844 $ 70.02 ESMERALDA RODRIGUEZ WATER MQ CUSTOMER REFUND FOR ALV0048 April 8, 2026 57845 $ 37.97 SANDRA YANIRA MELENDEZ AMAYA WATER MQ CUSTOMER REFUND FOR AMA0033 April 8, 2026 57846 $ 17.30 DULCE CUENCA WATER MQ CUSTOMER REFUND FOR CUE0006 April 8, 2026 57847 $ 10.51 JORGE LUIS GARIBAY WATER MQ CUSTOMER REFUND FOR GAR0100

CITY OF MENDOTA

CASH DISBURSEMENTS
04/08/2026 - 4/14/2026
CK# 057815 - 057868
April 8, 2026 57848 $ 21.47 MARIA JUANA GARCIA ORELLANA WATER MQ CUSTOMER REFUND FOR GAR0163 April 8, 2026 57849 $ 25.15 BONIFACIO JOE JR. VALADEZ WATER MQ CUSTOMER REFUND FOR IBA0012 April 8, 2026 57850 $ 0.06 MARIXA MENDOZA WATER MQ CUSTOMER REFUND FOR MOR0067 April 8, 2026 57851 $ 73.07 DANIA CASTILLO WATER MQ CUSTOMER REFUND FOR VAL0111 April 14, 2026 57852 $ - VOIDED CHECK
April 13, 2026 57853 $ 59.52 HARBOR IT, LLC GENERAL Ck# 057853->057534 Replacement April 14, 2026 57854 $ 728.04 ACME ROTARY BROOM SERVICE STREETS (1) SET, 58" SCHWARZE AVALANCHE ALL - PRO STRIP BRUSH SET FOR

STREET SWEEPER
April 14, 2026 57855 $ 58.76 AIRGAS USA, LLC WATER RENT CYLINDER SMALL CARBON DIOXIDE FOR MARCH 2026 April 14, 2026 57856 $ 818.21 ALERT-0-LITE GENERAL
(84) CANS OF 710 WHITE STRIPPING PAINT FOR SOCCER TOURNAMENT

FIELD PREPARATION AT THE PARK
April 14, 2026 57857 $ 726.66 ALEX AUTO DIAGNOSTICS GENERAL DIAGNOSTICS FOR UNIT 96 (2024 DODGE) & MOTOR MOUNT/ WATER OUTLET REPLACEMENT FOR UNIT 81 (2015 FORD)
April 14, 2026 57858 $ 415.63 JOSE ALONSO GENERAL
PER DIEM & MILEAGE CALCITIES FOR CITY LEADERS SUMMIT 4/22/2026 - 4/24/2026
April 14, 2026 57859 $ 738.74 AT&T GENERAL, WATER, SEWER CITYWIDE TELEPHONE SERVICES 2/25/2026 - 3/24/2026 April 14, 2026 57860 $ 2,453.94 BSK ASSOCIATES WATER, SEWER

WASTEWATER WEEKLY GRAB SAMPLE TESTING (BOD/TDS) AND
GENERAL EDT MONTHLY/ WEEKLY SERVICES FOR MARCH 2026
April 14, 2026 57861 $ 1,600.00 CALIFORNIA FORENSIC INSTITUTE GENERAL (4) PRE-EMPLOYMENT EVALUATION FOR THE POLICE DEPARTMENT April 14, 2026 57862 $ 16,970.06 EMPLOYER DRIVEN INSURANCE SERVICE GENERAL BILLING SUMMARY FOR MAY 2026 AND CLAIMS FOR MARCH 2026 April 14, 2026 57863 $ 25.00 GIL'S FLOWERS GENERAL

RIBBON & BOW FOR SOCCER FIELD GRAND OPENING CUTTING

CEREMONY
April 14, 2026 57864 $ 2,743.35 HD SUPPLY WHITE CAP CONSTRUCTION GENERAL

SHADE STRUCTURE MATERIALS & SUPPLIES FOR POOL PARK, INCLUDING

REBAR, DODIES, TOOLS & CONCRETE
April 14, 2026 57865 $ 1,564.73 KOPPEL & GRUBER GENERAL ANNUAL ADMINISTRATION SERVICES FOR CFD NO.2006-1 AND L & L DISTRICT NO.2019-1 FOR JANUARY - MARCH 2026
April 14, 2026 57866 $ 415.63 JESUS MENDOZA GENERAL
PER DIEM & MILEAGE CALCITIES FOR CITY LEADERS SUMMIT 4/22/2026 - 4/24/2026
April 14, 2026 57867 $ 1,023.33 MID-VALLEY DISTRIBUTORS, INC. GENERAL ( 64) ANCHOR BOLTS, REBAR FASTENERS, & (2000) HEX TEK SCREWS

FOR POOL PARK SHADE STRUCTURES
April 14, 2026 57868 $ 296.00 THE BUSINESS JOURNAL WATER

PUBLIC NOTICE - REQUEST FOR PROPOSALS FOR ANNUAL TESTING OF

BACKFLOW PREVENTION & PROFESSIONAL SERVICES
$ 910,752.76
City of Mendota
Proclamation No. 26-03
Recognizing and Honoring Stamoules Produce Company for their Contributions to the City of Mendota
WHEREAS, the City of Mendota takes great pride in recognizing businesses and organizations whose dedication, generosity, and commitment have created a lasting and meaningful impact within our community, enriching the lives of residents and strengthening the fabric of our city; and
WHEREAS, Stamoules Produce Company has exemplified outstanding civic pride through its continued support, generosity, and unwavering dedication to the residents of Mendota, consistently demonstrating a strong commitment to the well-being and progress of the community; and
WHEREAS, Stamoules Produce Company has played a significant and meaningful role in supporting the Our Lady of Guadalupe Catholic Church, contributing to its mission of faith, service, and unity, and helping to cultivate a strong spiritual foundation for individuals and families throughout Mendota; and WHEREAS, through its generosity, leadership, and community-minded values, Stamoules Produce Company has helped foster a sense of unity, compassion, and shared responsibility among residents, inspiring others to actively contribute to the betterment of the community; and
WHEREAS, Stamoules Produce Company’s dedication extends beyond business operations, reflecting a lasting legacy of service and commitment that continues to positively influence the quality of life in the City of Mendota; and WHEREAS, Stamoules Produce Company’s contributions embody the values of service, integrity, and leadership, serving as an example of the positive impact that local businesses can have on a community;
NOW, THEREFORE, BE IT PROCLAIMED that on this 17th day of April, 2026, the City Council of the City of Mendota does hereby recognize and honor Stamoules Produce Company for its invaluable contributions to the community and its steadfast support of the Our Lady of Guadalupe Catholic Church, and extends its sincere appreciation for its continued dedication to the residents of Mendota.

Victor Martinez, Mayor
1 AGENDA ITEM – STAFF REPORT
TO: HONORABLE MAYOR AND COUNCILMEMBERS
FROM: CRISTIAN GONZALEZ, CITY MANAGER
SUBJECT: APPROVING THE AWARD OF THE CONSTRUCTION CONTRACT FOR THE MENDOTA COMMUNITY CENTER PROJECT TO MARKO CONSTRUCTION GROUP, INC. IN THE AMOUNT OF $8,855,315.00
DATE: APRIL 21, 2026
ISSUE
Should the City Council adopt Resolution No. 26-20, approving the award of the construction contract for the Mendota Community Center project to Marko Construction Group, Inc. in the amount of $8,855,315.00?

BACKGROUND
On January 30, 2026, the City of Mendota issued Invitation for Bids (IFB) No. 26-01 for the construction of the new Mendota Community Center. A public notice inviting bids was published on January 30, 2026, in The Business Journal, informing interested parties of the opportunity to submit bids.

During the bidding period, the City issued seven addenda to address questions and provide clarifications, revisions, and corrections to the bid documents:
• Addendum No. 1 – January 30, 2026
• Addendum No. 2 – February 12, 2026
• Addendum No. 3 – February 24, 2026
• Addendum No. 4 – March 3, 2026
• Addendum No. 5 – March 10, 2026
• Addendum No. 6 – March 17, 2026
• Addendum No. 7 – March 17, 2026

ANALYSIS
A public bid opening was held on March 20, 2026, at 3:00 p.m. at Mendota City Hall. Three bids were received prior to the deadline, and an overview is as follows:

Contractor Total Bid Amount
Marko Construction Group, Inc. $8,855,315.00
4C Global Inc DBA 4 Creeks Build $9,575,838.00
Bush Construction $9,839,100.00
After review of the bids, Marko Construction Group, Inc. was determined to be the lowest responsive and responsible bidder, submitting a total bid in the amount of $8,855,315.00. Gerald Mele & Associates, Inc., the City’s architectural and engineering consultant for the project, 2 reviewed the submitted bids and recommends awarding the construction contract to Marko Construction Group, Inc.

FISCAL IMPACT
The total cost of the contract is $8,855,315.00. The City anticipates having sufficient funding to cover the majority of the project costs; however, there is an estimated shortfall of $2 million.

Staff recommends that the City Council proceed with approving the item and direct staff to continue pursuing additional funding sources.

RECOMMENDATION
Staff recommends that the City Council adopt Resolution No. 26-20, approving the award of the construction contract for the Mendota Community Center project to Marko Construction Group, Inc. in the amount of $8,855,315.00
Attachment:

1. Resolution No. 26-20
1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 26-20

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

THE CONSTRUCTION CONTRACT FOR THE MENDOTA COMMUNITY CENTER PROJECT TO MARKO CONSTRUCTION GROUP, INC. IN THE AMOUNT OF $8,855,315.00
WHEREAS, on January 30, 2026, the City of Mendota (“City”) issued Invitation for Bids (“IFB”) No. 26-01 for the New Community Center (the “Project”); and WHEREAS, a public notice inviting bids for the Project was published on January 30, 2026, in The Business Journal, informing all interested parties of the opportunity to submit bids; and
WHEREAS, the City subsequently issued the following addenda in response to questions and to clarify, revise, and correct the IFB:
• Addendum No. 1, issued January 30, 2026
• Addendum No. 2, issued February 12, 2026
• Addendum No. 3, issued February 24, 2026
• Addendum No. 4, issued March 3, 2026
• Addendum No. 5, issued March 10, 2026
• Addendum No. 6, issued March 17, 2026
• Addendum No. 7, issued March 17, 2026; and
WHEREAS, a public bid opening was held on March 20, 2026, at 3:00 p.m. at Mendota City Hall; and
WHEREAS, three (3) bids were received prior to the deadline, with Marko Construction Group, Inc. determined to be the lowest responsive and responsible bidder, submitting a total bid in the amount of $8,855,315.00; and WHEREAS, Gerald Mele & Associates, Inc., the City’s architectural and engineering consultant for the Project, has reviewed the bids and recommends awarding the construction contract to Marko Construction Group, Inc.; and NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Mendota awards the construction contract for the Mendota Community Center to Marko Construction Group, Inc. in the amount of $8,855,315.00, and that the City Manager, or their designee, is authorized to execute all documents necessary for the completion of the Project.
______________________________
Victor Martinez, Mayor
2 ATTEST:

I, Celeste Cabrera-Garcia, City Clerk of the City of Mendota, do hereby certify that the foregoing resolution was duly adopted and passed by the City Council at a regular meeting of said Council, held at the Mendota City Council Chambers located at 725 Riofrio Street, Mendota, California 93640, on the 21st day of April, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Celeste Cabrera-Garcia, City Clerk
1 AGENDA ITEM – STAFF REPORT
TO: HONORABLE MAYOR AND COUNCILMEMBERS
FROM: NORA VALDEZ, FINANCE DIRECTOR
VIA: CRISTIAN GONZALEZ, CITY MANAGER
SUBJECT: APPROVING THE QUOTE FROM DAVID’S PLUMBING FOR PROFESSIONAL SERVICES TO

CONDUCT ANNUAL BACKFLOW PREVENTION ASSEMBLY TESTING
DATE: APRIL 21, 2026
ISSUE
Shall the City Council adopt Resolution No. 26-21, approving the quote from David’s Plumbing for professional services to conduct annual backflow prevention assembly testing.

BACKGROUND
On March 20, 2026, staff issued a Request for Proposals (“RFP”) accepting proposals for annual backflow prevention assembly professional services for the City’s Cross Connection Program.

The RFP was advertised on the City’s website and a notice was published in The Business Journal.

On Thursday, April 9th at 12:00 p.m., the public bid opening was held at City Hall and zero proposals were received. Due to the absence of proposals, staff contacted contractors to obtain quotes. A total of four quotes were received and they are as follows:

Contractor Total Per Test Total Per Repair
David’s Plumbing $50.00 $50.00
Thomas Backflow $35.00 $2.00 per minute
Cosco Fire Protection $165.00 NA
The Water Connection $65.00 $80.00 2” and smaller devices $140.00 2.5” and larger
devices

ANALYSIS
The lowest quote submitted was by Thomas Backflow for $35.00 total per test. However, the $2.00 per minute total per repair could result more in cost if repairs exceed more than twentyfive minutes, totaling the cost to $50.00. While David’s Plumbing submitted a quote for $50.00 total per test. David’s Plumbing offers a $50.00 flat rate total per repair regardless of the time it may take to do a repair.

FISCAL IMPACT
There is no fiscal impact, as the City is reimbursed by the by the business owners for the backflow prevention assembly testing service.
2 RECOMMENDATION
Staff recommends that the City Council adopt Resolution No. 26-21, approving the quote from David’s Plumbing for professional services to conduct annual backflow prevention assembly testing.

Attachments:

1. Quote received by:
a. David’s Plumbing
b. Thomas Backflow
c. Cosco Fire Protection
d. The Water Connection, Inc.

2. Resolution No. 26-21

3. Exhibit “A” – Quote submitted by David’s Plumbing

Bid Date: Service Provider:

Site Name:

Site Address: 643 Quince St
Mendota, CA 93640 Matt Van De Wal Ph: 559-275-3795
Site Contact: [email protected] Fx: 559-275-8006
1 $ 165.00 $ 165.00
0 $ - $ -
0 $ - $ -
0 $ - $ -
0 $ - $ -
0 $ - $ -
0 $ - $ -
0 $ - $ -
0 $ - $ -
$ 165.00
Labor Description Total Hours Hourly Rate
Alarm Tech. Field Labor 01 0 $165.00 $ -
Sprinkler Fitter Field Labor 01 0 $165.00 $ -
$0.00
$165.00
Notice to proceed: SUBTOTAL $165.00
Signature Date
$ 165.00
Material TOTAL

LUMP SUM TOTAL
Labor Total
Material Total
Quantity Item Description Price for Each Total
Friday, April 10, 2026
City of Mendota
[email protected]
Materials
Fresno, Ca. 93722

ANNUAL BACKFLOW INSPECTION / CERTIFICATION
BACKFLOW INSPECTION PROPOSAL Lic. No. 577621

COSCO FIRE PROTECTION
4233 W. Sierra Madre # 108
Description of Work

QUOTE TO PREFORM A BACKFLOW INSPECTION/CERTIFICATION
PLEASE BE ADVISED THIS QUOTE IS ONLY GOOD FOR 30 DAYS FROM THE INITIAL BID DATE Exclusions

1. Scaffolding or lift equipment.

2. Bonding (bonding, if required, can be provided at additional cost)

3. Fire watch or associated fees.

4. Overtime, weekend, holiday or shift work

5. Liquidated damages or "time is of the essence" requirements.

6. Permit Fees

7. Freight & Tax not included in Quote

ESTIMATE
The Water Connection Inc
PO Box 567
Madera, CA 93639-0567
[email protected]
+1 (916) 396-1511
www.mywaterconnection.com
Bill to
City of Mendota
643 Quince St
Mendota, CA 93640
Estimate details
Estimate no.: 1072
Estimate date: 04/10/2026
# Product or service Description Qty Rate Amount

1. Backflow Test - City of Mendota Backflow Test - City of Mendota 1 $65.00 $65.00

2. Backflow Repair - City of Mendota 2"
and Smaller Devices
Backflow Repair - City of Mendota 2" and
Smaller Devices
1 $80.00 $80.00

3. Backflow Repair - City of Mendota 2.5"
and Larger Devices
Backflow Repair - City of Mendota 2.5" and
Larger Devices
1 $140.00 $140.00
Total $285.00
Accepted date Accepted by
to k e n =
1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 26-21

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MENDOTA APPROVING THE QUOTE FROM DAVID’S PLUMBING FOR PROFESSIONAL SERVICES TO

CONDUCT ANNUAL BACKFLOW PREVENTION ASSEMBLY TESTING
WHEREAS, the City of Mendota (“City”), as the water purveyor of Mendota, California, is required to comply with Sections 7583 through 7605 of Title 17 of the California Code of Regulations, the Federal Clean Water Act of 1953 and the City’s Municipal Code Title 13.24; and
WHEREAS, on March 20, 2026, a Request for Proposals (“RFP”) soliciting proposals for annual backflow prevention assembly professional services for the City’s Cross Connection Program; and
WHEREAS, the RFP was advertised on the City’s website, and a public notice was published in The Business Journal; and
WHEREAS, a public bid opening was held promptly after the deadline published in the notice on April 9, 2026, at 12:00 p.m. at City Hall, and zero (0) proposals were received; and
WHEREAS, due to the absence of proposals, staff contacted contractors to obtain quotes, and four (4) quotes were received, with the lowest responsible quote submitted by David’s Plumbing.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Mendota hereby approves the quote from David’s Plumbing for professional services to conduct annual backflow prevention assembly testing, as attached hereto as Exhibit “A,” and authorizes the City Manager, or their designee, to execute all necessary documents.
______________________________
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 COUNCILMEMBERS
FROM: MACARIO BANUELOS, ASSISTANT PUBLIC WORKS DIRECTOR VIA: CRISTIAN GONZALEZ, CITY MANAGER
SUBJECT: APPROVING THE QUOTE SUBMITTED BY TRU-TRAILERS, INC. FOR THE PURCHASE OF ONE 14-FOOT DUMP TRAILER FOR THE PUBLIC WORKS DEPARTMENT DATE: APRIL 21, 2026
ISSUE
Shall the City Council adopt Resolution No. 26-22, approving the quote submitted by TruTrailers, Inc. for the purchase of one 14-foot dump trailer for the Public Works Department?

BACKGROUND
The City of Mendota (“City”) purchases vehicles for its Public Works Departments (“Department(s)”) in accordance with the purchasing procedures outlined in Chapter 2.48 of the Mendota Municipal Code (“MMC”) regularly to ensure that the department has reliable equipment to provide essential services, including maintaining City infrastructure.

ANALYSIS
In accordance with the City’s purchasing procedures in Chapter 2.48 of the MMC. City staff obtained three (3) quotes from three different vendors.

1. Tru-Trailers Inc. $12,004.18

2. Thompson Motor Sales $12,026.80

3. Ogallala Ag Supply Inc. $12,750.00
The City has budgeted for Fiscal Year 2025-2026 the purchase of 1 dump trailer.

FISCAL IMPACT
The purchase of this equipment has been approved in the Fiscal Year 2025-2026 budget utilizing general, water and sewer funds.

RECOMMENDATION
Staff recommend that the City Council adopt Resolution No. 26-22, approving the quote submitted by Tru-Trailers, Inc. for the purchase of one 14-foot dump trailer for the Public Works Department.
2 Attachments:

1. Quote submitted by:
a. Tru-Trailers, Inc.
b. Thompson Motor Sales
c. Ogallala Ag Supply LLC.

2. Resolution No. 26-22

3. Exhibit “A” – Quote submitted by Tru-Trailers, Inc.

1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 26-22

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MENDOTA APPROVING THE QUOTE SUBMITTED BY TRU-TRAILERS, INC.FOR THE PURCHASE OF ONE 14-FOOT DUMP TRAILER FOR THE PUBLIC WORKS DEPARTMENT
WHEREAS, the City of Mendota (“City”) is responsible with maintaining public facilities including parks, sports facilities, and public rights-of-way; and WHEREAS, City’s Public Works Department needs one (1) new 14-foot dump trailer to efficiently and effectively maintain public facilities; and WHEREAS, pursuant to MMC section 2.48.090, subdivision (E), City staff obtained three (3) quotes from three different vendors; and WHEREAS, Tru-Trailers, Inc. was the lowest responsible bidder; and WHEREAS, the City Council allocated and approved funds for this item in the Fiscal Year 2025-2026 budget, and the cost related to the purchase will be from the General, Water and Sewer Funds.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Mendota hereby approves the quote submitted by Tru-Trailers, Inc., as attached hereto as Exhibit “A”, to purchase one (1) 14-Foot Dump Trailer for the Public Works Department.

BE IT FURTHER RESOLVED, that the City Manager, or his designee, is authorized to execute such additional documents as may be necessary to purchase the equipment.
______________________________
Victor Martinez, Mayor
2 ATTEST:

AYES:

NOES:

ABSENT:

ABSTAIN:

______________________________
Celeste Cabrera-Garcia, City Clerk

EXHIBIT A

1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 26-23

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

AMENDMENTS TO THE AGREEMENT WITH PRECISION CIVIL ENGINEERING, INC., FOR PROFESSIONAL ENGINEERING SERVICES
WHEREAS, the City of Mendota (“City”) is seeking professional engineering services from a qualified engineering firm; and
WHEREAS, the City published a Request for Qualifications for City Engineer Services on October 11, 2025; and
WHEREAS, Precision Civil Engineering, Inc. (“Precision”), submitted a proposal to provide the requested services to the City on November 7, 2025; and WHEREAS, Precision is duly licensed, qualified, and experienced to perform the City’s requested services; and
WHEREAS, the City approved an agreement with Precision on March 17, 2026, through the adoption of Resolution No. 26-17; and
WHEREAS, following the approval of the agreement, Precision contacted the City to request revisions clarifying the scope of its services subject to the retainer fee (Section 5.1) and to make an addition to the agreement’s indemnity provisions (Section 8.2).

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Mendota hereby approves an Amendment to the Agreement for Professional Engineering Services with Precision, in substantially the form attached hereto as Exhibit A (the “Agreement”).

BE IT FURTHER RESOLVED, that the City Manager is authorized to execute the Agreement and all documents necessary to carry out its purposes. ______________________________
Victor Martinez, Mayor
2 ATTEST:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Celeste Cabrera-Garcia, City Clerk

EXHIBIT A
1 AGREEMENT BETWEEN THE CITY OF MENDOTA AND PRECISION CIVIL ENGINEERING, INC., FOR PROFESSIONAL ENGINEERING SERVICES This Agreement (“Agreement”) is made and entered into on March 17, 2026 (the “Effective Date”) by and between the City of Mendota, a municipal corporation organized under the laws of the State of California with its principal place of business at 643 Quince Street, Mendota, California 93640 (the “City”), and Precision Civil Engineering, Inc., a California corporation with its principal place of business at 1234 O Street, Fresno, California 93721 (the “Consultant”). The City and Consultant are sometimes individually referred to as a “Party” and collectively as the “Parties” herein.

RECITALS
A. The City desires to engage Consultant to render professional engineering services to the City with one designated person acting in the capacity of City Engineer, as set forth in this Agreement, the Request for Qualifications for City Engineer Services issued by the City on October 11, 2025 (the “RFQ”), and the Mendota Municipal Code. A true and correct copy of the City’s RFQ is attached hereto as Exhibit A.

B. Consultant presented a proposal for such services to the City, dated November 7, 2025, and is duly licensed, qualified, and experienced to perform those services. A true and correct copy of Consultant’s submission is attached hereto as Exhibit B.

C. Consultant desires to perform and assume responsibility for providing certain services required by the City on the terms and conditions set forth in this Agreement.

AGREEMENT
NOW, THEREFORE, in consideration of the mutual covenants and agreements contained herein, the receipt and adequacy of which are hereby acknowledged, the Parties agree as follows:

1. Incorporation of Recitals. The Recitals above are an integral part of this Agreement and are incorporated by this reference as though fully set forth herein.

2. Consultant’s Representative; City Engineer. Consultant designates Edward Dunkel, Jr., to act as its representative for the performance of this Agreement and to serve as the City Engineer (“Consultant’s Representative” or “City Engineer”).

Consultant’s Representative shall have full authority to represent and act on behalf of Consultant for all purposes under this Agreement. Consultant’s Representative shall supervise and direct the Services and Additional Services, using their best skill and attention, and shall be responsible for all means, methods, techniques, sequences, and procedures and for the satisfactory coordination of all portions of the Services and Additional Services under this Agreement.
2 3. Term; Time for Performance. The term of this Agreement shall be from March 17, 2026, to March 17, 2031 (“Term”), unless terminated earlier as provided in Section 7.

4. Services.

4.1. General On-Call Services. Consultant shall furnish all services, labor, materials, tools, equipment, and incidental and customary work necessary to fully and adequately supply the City with on-call professional engineering and related services (the “Services”), as more particularly described in Exhibit A and Exhibit B attached hereto and incorporated herein by reference. Said Services include, but are not limited to, the following:

4.1.1. Attend Mendota City Council and Planning Commission meetings as needed;

4.1.2. Provide general guidance and technical support regarding municipal engineering matters; and

4.1.3. Provide related non-technical support.

4.2. Additional Services. Upon execution of a separate written agreement, task order, purchase order, or other written request for Additional Services by the City, Consultant shall furnish all other services, labor, materials, tools, equipment, and incidental and customary work necessary to fully and adequately supply the City with on-call professional engineering and related services (the “Additional Services”), as more particularly described in Exhibit A and Exhibit B attached hereto and incorporated herein by reference.

5. Compensation.

5.1. Retainer Fee. City agrees to pay Consultant one thousand dollars ($1,000.00) per month (the “Retainer Fee”) in exchange for attendance at City meetings, upon request, and responding to general inquiry communications. All other Additional Services performed during the Term shall be subject to the additional hourly compensation and/or reimbursement, as more particularly described in Exhibit A and Exhibit B attached hereto and incorporated herein by reference, or as otherwise set forth in an applicable task order.

5.2. Fees for Additional Services. Consultant shall not perform, nor be compensated for, any Additional Services without advance written authorization from the City. If, during the term of this Agreement, the City desires to retain Consultant to perform work or Additional Services determined by the City to be new work or services not covered by this Agreement, as described in Exhibit A and Exhibit B hereto, then a separate written agreement, task order, purchase order, or other written request for new work or services must be executed by the Parties prior to performance of the Additional Services.

Upon execution of such separate written agreement, task order, purchase order, or other written request for Additional Services, Consultant shall be entitled to reimbursement for 3 actual, direct costs (not including salary costs) identified in advance and for hours worked at the hourly rates identified in Exhibit B. Alternatively, each separate written agreement, task order, purchase order, or other written request for Additional Services may be negotiated for a lump sum (firm fixed price). Each written agreement, task order, purchase order, or other written request for Additional Services shall include and be subject to a negotiated “not to exceed” requirement.

5.3. Invoicing by Consultant. Consultant shall invoice the City no more frequently than monthly for those Services and Additional Services actually performed.

5.4. Payment of Invoices. The City shall pay approved invoices issued by Consultant within thirty (30) days of receipt, subject to applicable laws and budgetary limitations.

5.5. Consultant’s Final Invoice. Consultant’s final invoice must be delivered to the City within thirty (30) days after the completion of the Services and/or Additional Services. Consultant’s failure to comply with this deadline shall result in Consultant permanently waiving the right to any amounts included on such final invoice.

5.6. Effect of Payment of Final Invoice. Acceptance by Consultant of final payment under this Agreement shall constitute a release of the City from all claims and liability to Consultant for payment hereunder, and for any additional compensation or payment relating to any and all things done or furnished in connection with this Agreement. However, final payment shall in no way relieve Consultant of liability for its obligations, or for faulty or defective work, discovered after final payment.

6. Responsibilities of Consultant.

6.1. Independent Contractor. Consultant and any and all agents and/or employees of Consultant shall perform the Services and Additional Services as an independent contractor using its own tools and equipment, and not as an employee of the City. Consultant shall control the manner and means of performing the Services and Additional Services, though the City retains the right to oversee Consultant’s performance of the Services and Additional Services complies with the requirements of this Agreement.

Consultant maintains its own business offices, complies with all applicable business license laws, customarily engages in an independently established business of the same nature as that involved in the work performed hereunder, can contract with other businesses to provide the same or similar services, maintains a clientele without restrictions from the City, and advertises and holds itself out to the public as available to provide the same or similar services as those required hereunder. Consultant warrants and represents that neither it nor any of its agents or employees is an employee of the City or any of its auxiliary organizations. Consultant will be reported to state and federal tax authorities as required by law and the City will not pay or withhold federal, state, or local income tax (except as may be required by applicable law) or other taxes of any kind in connection with the payments to Consultant hereunder, including, but not limited to:
payroll taxes, social security taxes, income tax withholding, unemployment insurance, disability insurance, and workers’ compensation insurance. Consultant is independently 4 responsible for payment of all applicable taxes.

6.2. Disclaimer of Rights. As an independent contractor, Consultant expressly disclaims all of the following and promises not to claim or sue the City for any such matters at any future date. The matters so disclaimed and waived are:

6.2.1. Any claim that Consultant (or any of its employees or agents) is or may become a probationary employee or an employee of any nature whatsoever of the City, except when affirmatively so employed under a subsequent written contract;

6.2.2. Any claim or assertion of a right to participate in the City’s employee health and welfare benefit programs under the terms of this Agreement;

6.2.3. Any claim or assertion of a right to paid sick leave, vacation leave, or an entitlement to a leave of absence under the terms of this Agreement; and

6.2.4. Any claim or assertion that Consultant is or may be entitled to a statement of or a hearing on the issue of the reason for termination of this Agreement.

6.3. Conformance to Applicable Requirements. All work prepared by Consultant under this Agreement shall be subject to the approval of City.

6.4. Compliance with Laws. Consultant shall, at its own cost and at all times during the term of this Agreement, comply with all applicable federal, state, and local laws, whether or not explicitly stated or incorporated within this Agreement.

6.5. Standard of Care. Consultant shall perform all Services, Additional Services, and work under this Agreement in a skillful and competent manner, consistent with the standards generally recognized as being employed by professionals in the same discipline in California. Consultant shall perform all Services, Additional Services, and work in accordance with this Agreement and all applicable local, state, and federal laws, rules, and regulations. Consultant represents that: (i) it is qualified and skilled in the professional calling necessary to undertake the Services, Additional Services, and work under this Agreement; (ii) it possesses the means and resources required in order to perform the Services, Additional Services, and work in compliance with the terms and conditions of this Agreement; (iii) the Services, Additional Services, and work will be performed in a manner consistent with that level of skill and care ordinarily exercised by other qualified providers of services, work, or products of the type contemplated herein; (iv) it is experienced in providing services to public clients; (v) it and its employees, agents, and subcontractors have all necessary licenses, permits, qualifications, and approvals of whatever nature are required to perform all required Services, Additional Services, and work in California, and that said requirements will be maintained throughout the Term of this Agreement; (vi) it is familiar with the City’s plans for Consultant’s Services; and (vii) in the performance of the work and preparation of any report, findings, recommendations, or other work product developed by Consultant pursuant to this Agreement, Consultant will not violate the intellectual property rights of others. Consultant shall perform, at its own cost and expense, and without reimbursement from the City, any services necessary to correct errors or omissions which are caused by Consultant’s failure to comply with the 5 standard of care provided for herein.

6.6. Disputes. Should any dispute arise regarding the true value of any work done, work omitted, or of any extra work which Consultant may be required to do, or respecting the size of any payment to Consultant during the performance of this Agreement, Consultant shall continue to perform the Services and/or Additional Services while said dispute is reviewed and decided by the City. If Consultant disputes the City’s decision, Consultant shall have such remedies as may be provided by law.

6.7. Insurance. Consultant shall not commence work for the City under this Agreement until it has provided evidence satisfactory to the City that it has secured all insurance required under Exhibit C (Insurance Requirements), attached hereto and incorporated herein by this reference. Consultant shall not allow any subcontractor to commence work until it provided evidence satisfactory to the City that it has secured all insurance required therein.

6.8. Safety. Consultant shall execute and maintain its work so as to avoid injury or damage to any person or property. In carrying out its Services and Additional Services, Consultant shall at all times be in compliance with all applicable local, state, and federal laws, rules, and regulations, and shall exercise all necessary precautions for the safety of employees appropriate to the nature of the work and the conditions under which the work is to be performed. Safety precautions shall include, but shall not be limited to: (i) adequate life protection and lifesaving equipment and procedures; (ii) instructions in accident prevention for all employees and subcontractors, such as safe walkways, scaffolds, fall protection ladders, bridges, gang planks, confined space procedures, trenching and shoring equipment, and other safety devices, equipment, and wearing apparel as are necessary or lawfully required to prevent accidents or injuries; and (iii) adequate facilities for the proper inspection and maintenance of all safety measures.

6.9. Records; Confidentiality. It is understood and agreed that all plans, studies, specifications, and data, in any form, in the possession of Consultant, relating to matters covered by this Agreement shall be the property of the City, and Consultant agrees to deliver the same to the City upon request. Consultant shall maintain the confidentiality of all City records and information, and shall not produce City records and information to any individual or organization without the City’s prior written approval or pursuant to a final court order.

6.10. Records; Right to Audit. Consultant shall retain complete and accurate financial records, including, but not limited to, documents reports, books, and accounting reports that pertain to any work or transaction performed pursuant to this Agreement for a period of three (3) years after final payment under this Agreement or three (3) years after the resolution of all issues and disputes that may arise as a result of any litigation, claim, negotiation, or audit related to this Agreement, whichever is later.

The City shall, with reasonable notice to Consultant, have access to and the right to examine, audit, and copy such records. The provisions of this Section shall survive any termination or expiration of this Agreement.
6 6.11. Bonds.

6.11.1. Performance Bond. If required by law or otherwise specifically requested by the City in Exhibit C, attached hereto and incorporated herein by reference, Consultant shall execute and provide a Performance Bond in the amount of the total not-to-exceed compensation indicated in this Agreement, and in a form provided or approved by the City. If such bond is required, no payment will be made to Consultant until the bond has been received and approved by the City.

6.11.2. Payment Bond. If required by law or otherwise
specifically requested by City in Exhibit C, attached hereto and incorporated herein by reference, Consultant shall execute and provide a Payment Bond in the amount of the total not-to-exceed compensation indicated in this Agreement, and in a form provided or approved by the City. If such bond is required, no payment will be made to Consultant until it has been received and approved by the City.

6.11.3. Bond Provisions. Should, in City’s sole discretion, any bond become insufficient, or any surety be found to be unsatisfactory, Consultant shall renew or replace the affected bond within ten (10) days of receiving notice from the City. In the event the surety or Consultant intends to reduce or cancel any required bond, at least thirty (30) days’ prior written notice shall be given to the City, and Consultant shall post acceptable replacement bonds at least ten (10) days prior to expiration of the original bond. No further payments shall be deemed due or will be made under this Agreement until any replacement bonds required by this Section and its subparts are accepted by the City. To the extent, if any, that the total compensation is increased in accordance with the Agreement, Consultant shall, upon request of the City, cause the amount of the bonds to be increased accordingly and shall promptly deliver satisfactory evidence of such increase to the City. To the extent available, the bonds shall further provide that no change or alteration of the Agreement (including, without limitation, an increase in the total compensation, as referred to above), extensions of time, or modifications of the time, terms, or conditions of payment to Consultant, will release the surety. If Consultant fails to furnish any required bond, the City may terminate this Agreement for cause.

6.11.4. Surety Qualifications. Only bonds executed by an admitted surety insurer, as defined in California Code of Civil Procedure (“Code of Civil Procedure”) section 995.120, shall be accepted. The surety must be a Californiaadmitted surety with a current A.M. Best’s rating no less than A:VIII and deemed satisfactory to the City. If a California-admitted surety insurer issuing bonds does not meet these requirements, the insurer will be considered qualified if it is in conformance with Code of Civil Procedure section 995.660, and proof of such is provided to the City.

6.12. Labor Certifications. Consultant shall keep itself fully informed of and in compliance with all local, state and federal laws, rules, and regulations affecting the performance of the Services and/or Additional Services, including all Cal/OSHA requirements, and shall give all notices required by law. Consultant shall be liable for all violations of such laws and regulations in connection with the Services and/or Additional Services. If Consultant performs any work under this Agreement knowing it to be contrary 7 to such laws, rules, and regulations and without giving advance written notice to the City, Consultant shall be solely responsible for all costs arising therefrom. The City is a public entity of the State of California subject to certain provisions of the California Health and Safety Code (“Health & Safety Code”), California Government Code (“Government Code”), California Public Contract Code (“Public Contract Code”), and California Labor Code (“Labor Code”). It is stipulated and agreed that all provisions of the law applicable to the public contracts of a municipality are made a part of this Agreement as though fully restated herein and Consultant shall comply with each such requirement if applicable to the Services and/or Additional Services. These may include, but are not limited to:
(i) payment of prevailing wages; (ii) the stipulation that eight (8) hours' labor shall constitute a legal day's work and that no worker shall be permitted to work in excess of eight (8) hours during any one (1) calendar day except as permitted by law; and (iii) retention of accurate payroll records showing the name, address, social security number, work classification, straight time and overtime worked each day and week, and the actual per diem wages paid to each journeyman, apprentice, worker, or other employee of Consultant. Consultant shall defend, indemnify, and hold the City, its officials, officers, employees and agents free and harmless, pursuant to the indemnification provisions of this Agreement, from any claim or liability arising out of any failure or alleged failure to comply with such laws, rules, or regulations.

6.12.1. Employment Eligibility; Contractor. By executing this Agreement, Consultant verifies that it fully complies with all requirements and restrictions of state and federal law respecting the employment of undocumented aliens, including, but not limited to, the Immigration Reform and Control Act of 1986, as may be amended from time to time. Such requirements and restrictions include, but are not limited to, examination and retention of documentation confirming the identity and immigration status of each employee of Consultant. Consultant also verifies that it has not committed a violation of any such law within the five (5) years immediately preceding the date of execution of this Agreement and shall not violate any such law at any time during the term of the Agreement. Consultant shall avoid any violation of any such law during the term of this Agreement by participating in an electronic verification of work authorization program operated by the United States Department of Homeland Security, by participating in an equivalent federal work authorization program operated by the United States Department of Homeland Security to verify information of newly hired employees, or by some other legally acceptable method. Consultant shall maintain records of each such verification and shall make them available to the City or its representatives for inspection and copy at any time during normal business hours. The City shall not be responsible for any costs or expenses related to Consultant’s compliance with these requirements.

6.12.2. Employment Eligibility; Subcontractors, Subsubcontractors, and Consultants. To the same extent and under the same conditions as Consultant, Consultant shall require all of its subcontractors, sub-subcontractors, and consultants performing any work relating to this Agreement to make the same verifications and comply with all requirements and restrictions provided for in Section

6.12.1. 8

6.12.3. Employment Eligibility; Failure to Comply. Each person executing this Agreement on behalf of Consultant verifies that they are a duly authorized officer of Consultant, and understands that any of the following shall be grounds for the City to terminate the Agreement for cause: (i) failure of Consultant or its subcontractors, sub-subcontractors, or consultants to meet any of the requirements provided for in Section 6.12 and its subparts; (ii) any misrepresentation or material omission concerning compliance with such requirements; or (iii) failure to immediately remove any person found not to be in compliance with such requirements from the Services and/or Additional Services.

6.13. Labor Code Requirements.

6.13.1. Consultant is aware of the requirements of Labor Code sections 1720 et seq., and 1770 et seq., and California Code of Regulations, Title 8, section 16000 et seq. (“Prevailing Wage Laws”), which require the payment of prevailing wage rates and the performance of other requirements on certain “public works” and “maintenance” projects. If the Services and/or Additional Services are being performed as part of an applicable “public works” or “maintenance” project, as defined by the Prevailing Wage Laws, and are subject to the Prevailing Wage Laws, Consultant agrees to fully comply with such Prevailing Wage Laws. Consultant shall defend, indemnify, and hold the City, its officials, officers, employees, volunteers, and agents free and harmless from any claims, liabilities, costs, penalties, or interest arising out of any failure or alleged failure to comply with the Prevailing Wage Laws. To the extent required by law, Consultant and all subcontractors shall comply with all applicable Labor Code provisions, which include but are not limited to: prevailing wages (Labor Code sections 1771, 1774, and 1775), employment of apprentices (Labor Code section 1777.5), certified payroll records (Labor Code sections 1771.4 and 1776), hours of labor (Labor Code sections 1813 and 1815), and debarment of contractors and subcontractors (Labor Code section 1777.1).

6.13.2. By signing the Agreement, Consultant swears under penalty of perjury that no more than one final unappealable finding of contempt of court by a federal court has been issued against Consultant within the immediately preceding two (2) year period because of the Consultant’s failure to comply with an order of the National Labor Relations Board.

6.13.3. To the extent required by law, if the Services and/or Additional Services are being performed as part of an applicable “public works” or “maintenance” project, then pursuant to Labor Code sections 1725.5 and 1771.1, Consultant and all subcontractors performing such Services and/or Additional Services must be registered with the Department of Industrial Relations. Consultant shall maintain said registration for the duration of the Project and require the same of any subcontractors, as applicable.

6.13.4. This Agreement may also be subject to compliance monitoring and enforcement by the Department of Industrial Relations. It shall be Consultant’s sole responsibility to comply with all applicable registration and labor 9 compliance requirements when applicable. Any stop orders issued by the Department of Industrial Relations against Consultant or any subcontractor that affect Consultant’s performance of the Services or Additional Services, including any delay, shall be Consultant’s sole responsibility. Any delay arising out of or resulting from such stop orders shall be considered to be a Consultant-caused delay and shall not be compensable by the City. Consultant shall defend, indemnify, and hold the City, its officials, officers, employees, volunteers, and agents free and harmless from any claim or liability arising out of stop orders issued by the Department of Industrial Relations against Consultant or any subcontractor.

6.14. Wage Theft Prevention.

6.14.1. Consultant, and any subcontractor it employs to complete work under this Agreement, shall comply with all applicable federal, state, and local wage and hour laws, including, but not limited to, the Federal Fair Labor Standards Act and the Labor Code.

6.14.2. BY SIGNING THIS AGREEMENT, CONSULTANT

AFFIRMS THAT IT HAS DISCLOSED ANY FINAL JUDGMENTS, DECISIONS, OR

ORDERS FROM A COURT OR INVESTIGATORY GOVERNMENT AGENCY, FINDING IN THE FIVE (5) YEARS PRIOR TO EXECUTING THIS AGREEMENT THAT

CONSULTANT OR ITS SUBCONTRACTORS HAS VIOLATED ANY APPLICABLE WAGE AND HOUR LAWS. CONSULTANT FURTHER AFFIRMS THAT IT OR ITS

SUBCONTRACTOR(S) HAS EITHER FULLY SATISFIED EACH JUDGMENT,

DECISION, OR ORDER, OR, IF ANY JUDGMENT, DECISION, OR ORDER HAS NOT

BEEN FULLY SATISFIED, CONSULTANT AFFIRMS THAT IT OR ITS

SUBCONTRACTOR(S) IS CURRENTLY SATISFYING SAID JUDGMENT, DECISION,

OR ORDER THROUGH A PAYMENT OR ALTERNATIVE PLAN APPROVED BY THE

APPLICABLE COURT/GOVERNMENT AGENCY AND THAT CONSULTANT OR ITS

SUBCONTRACTOR(S) ARE IN COMPLIANCE WITH SAID PLAN AS OF THE DATE OF EXECUTING THIS AGREEMENT.

6.14.3. If at any time during the term of this Agreement, a court or investigatory government agency issues a final judgment, decision, or order finding that Consultant or a subcontractor it employs to perform work under this Agreement has violated any applicable wage and hour law, or Consultant learns of such a judgment, decision, or order that was not previously disclosed in its bid/proposal, Consultant shall inform the City no more than fifteen (15) calendar days after the judgment, decision, or order becomes final or from the date of learning of the final judgment, decision, or order.

Consultant or its subcontractor(s) shall, within thirty (30) calendar days after notifying the City, either: (i) fully satisfy any such judgment, decision, or order and provide the City with documentary evidence of the satisfaction; or (ii) provide the City documentary evidence of a payment or other alternative plan approved by the court/government agency to satisfy the judgment, decision, or order. If Consultant or its subcontractor is subject to a payment or other alternative plan, Consultant or its subcontractor shall continue to submit documentary evidence every thirty (30) calendar days during the term of the Agreement demonstrating continued compliance with the plan until the judgment, decision, or order 10 has been fully satisfied.

6.14.4. For purposes of this Section, a "final judgment, decision, or order" refers to one for which all appeals have been exhausted or the time period to appeal has expired. Relevant investigatory government agencies include: the United States Department of Labor, the California Division of Labor Standards Enforcement, the City, or any other governmental entity or division tasked with the investigation and enforcement of wage and hour laws.

6.14.5. Failure to comply with any part of this Section constitutes a material breach of this Agreement. Such breach may serve as a basis for immediate termination of this Agreement and/or any other remedies available under this Agreement and/or law.

6.14.6. Notice provided to the City under this Section shall be addressed to:

City of Mendota
Attention: City Manager
643 Quince Street
Mendota, CA 93640
[email protected]
The Notice provisions of this Section are separate from any other notice provisions in this Agreement and only notice provided to the above address satisfies the notice requirements in this Section.

6.15. Equal Opportunity Employment. Consultant represents that it is an equal opportunity employer, and it shall not discriminate against any subcontractor, employee, or applicant for employment in compliance with the Fair Employment and Housing Act (Government Code section 12940 et seq.), which protects persons from discrimination on the basis of the following characteristics which include, but are not limited to: race (including hairstyle and hair texture), creed (including dress and grooming practices), religion, color, national origin (including language restrictions), ancestry, sex (including gender identity and expression, sexual harassment, and pregnancy, childbirth, breastfeeding, or related medical conditions), reproductive health decision making, Pregnancy Disability Leave, sexual orientation, genetic information, physical or mental disability, age, reproductive loss leave, military or veteran status, participation in an Equal Employment Opportunity protected activity, Family Care and Medical Leave (related to the serious health condition of an employee or family member, child bonding, or military exigencies), association with a member of a protected class, bereavement leave, and/or marital status. Such nondiscrimination shall include, but not be limited to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff, or termination.
11 6.16. Workers’ Compensation Certification. By its signature hereunder, Consultant certifies that it is aware of the provisions of Section 3700 of the Labor Code which require every employer to be insured against liability for Workers’ Compensation or to undertake self-insurance in accordance with the Labor Code, and agrees to comply with such provisions before commencing performance of the Services and/or Additional Services.

6.17. Air Quality. Consultant must fully comply with all applicable laws, rules, and regulations in furnishing or using equipment and/or providing Services and/or Additional Services, including, but not limited to, emissions limits and permitting requirements imposed by the California Air Resources Board (“CARB”). Consultant shall be aware of the CARB limits and requirements’ application to "portable equipment," which is considered by CARB to include any item of equipment with a fuel-powered engine.

Consultant shall indemnify the City from and against any fines or penalties imposed by CARB or any other governmental or regulatory agency for violations of applicable laws, rules, and/or regulations by Consultant, its employees, its subcontractors, and others for whom Consultant is responsible pursuant to the indemnification provisions of this Agreement.

6.18. Water Quality.

6.18.1. Management and Compliance. To the extent
applicable, Consultant’s Services and/or Additional Services must account for, and fully comply with, all local, state, and federal laws, rules, and regulations that may impact water quality compliance, including, without limitation, all applicable provisions of the Federal Water Pollution Control Act (U.S. Code, tit. 33, § 1251, et seq.); the California PorterCologne Water Quality Control Act (Cal. Wat. Code, §§ 13000-16104); laws, rules, and regulations of the Environmental Protection Agency and the California State Water Resources Control Board; the City’s ordinances regulating discharges of storm water; and any and all regulations, policies, or permits issued pursuant to any such authority regulating the discharge of pollutants, as that term is used in the Porter-Cologne Water Quality Control Act, to any ground or surface water in the state.

6.18.2. Liability for Noncompliance. Failure to comply with the laws, regulations, and policies described in Section 6.18 and its subparts is a violation of law that may subject Consultant or the City to penalties, fines, or additional regulatory requirements. Consultant shall defend, indemnify, and hold the City, its officials, officers, employees, volunteers, and agents free and harmless, pursuant to the indemnification provisions of this Agreement, from and against any and all fines, penalties, claims, or other regulatory requirements imposed as a result of Consultant’s failure to comply with the laws, regulations, and policies described in Section 6.18 and its subparts, unless such noncompliance is the result of the sole established negligence, willful misconduct, or active negligence of the City, its officials, officers, agents, employees, or authorized volunteers.
12 6.18.3. Training. In addition to any other standard of care requirements set forth in this Agreement, Consultant warrants that all of its employees and subcontractors shall have sufficient skill and experience to perform the Services and/or Additional Services assigned to them without impacting water quality in violation of the laws, regulations, and policies described in Section 6.18 and its subparts.

Consultant further warrants that it, its employees, and subcontractors will receive adequate training regarding the requirements of the laws, regulations, and policies described in Section 6.18 and its subparts as they may relate to the Services and/or Additional Services provided under this Agreement.

7. Termination.

7.1. Grounds for Termination. The City may terminate all or any part of this Agreement at any time, without cause, by giving written notice to Consultant of such termination, and specifying the effective date thereof, at least thirty (30) days before the effective date of such termination. Upon termination, Consultant shall be compensated only for those Services and Additional Services which have been adequately rendered to the City, and Consultant shall be entitled to no further compensation. Consultant may not terminate this Agreement without cause.

7.2. Effect of Termination. If this Agreement is terminated, City may require Consultant to provide all finished or unfinished documents, data, and other information of any kind prepared by Consultant in connection with the performance of Services and Additional Services under this Agreement. Consultant shall be required to provide such documents and information within fifteen (15) days of a written request from the City.

7.3. Agreement Subject to Appropriation of Funds. Consultant understands and accepts that at all times, this Agreement is subject to appropriation of funds by the City Council. The Agreement may terminate without penalty, liability, or expense of any kind to the City at the end of any fiscal year if funds are not appropriated for the Services and/or Additional Services in the next fiscal year. If funds are appropriated for a portion of the fiscal year, the Agreement will terminate, without penalty, liability, or expense of any kind at the end of the term for which funds are appropriated.

The City has no obligation to make appropriations for the Agreement in lieu of appropriations for new or other agreements. The City’s budget decisions are subject to the discretion of the City Council. Consultant’s assumption of risk of possible nonappropriation is a part of the consideration for the Agreement. This Section controls against all other provisions of this Agreement.

8. General Provisions

8.1. Delivery of Notices. All notices permitted or required under this Agreement shall be given to the respective Parties at the following addresses, or at such other addresses as the Parties may provide in writing for this purpose:
13 Consultant:

Precision Civil Engineering
Attn: Edward Dunkel, Jr.
1234 O Street
Fresno, CA 93721
[email protected]
City:

City of Mendota
Attn: Cristian Gonzalez
643 Quince Street
Mendota, CA 93640
[email protected]
Such notice shall be deemed made when personally delivered or when mailed, forty-eight (48) hours after deposit in the U.S. Mail, first-class postage prepaid and addressed to the Party at its applicable address. Actual notice shall be deemed adequate notice on the date actual notice occurred, regardless of the method of service.

8.2. Indemnification. To the fullest extent permitted by law, Consultant shall defend, indemnify, and hold the City, its officials, officers, employees, volunteers, and agents free and harmless from any and all claims, demands, causes of action, costs, expenses, liability, loss, damage, or injury of any kind, in law or equity, to property or persons, including wrongful death, in any manner arising out of, pertaining to, or incident to any alleged negligent acts, errors, or omissions of Consultant, its officials, officers, employees, subcontractors, consultants or agents in connection with the performance of Consultant’s Services, Additional Services, and/or this Agreement, including, without limitation, the payment of all consequential damages, expert witness fees, and attorneys’ fees and other related costs and expenses. Notwithstanding the foregoing, to the extent Consultant 's Services and/or Additional Services are subject to California Civil Code (“Civil Code”) section 2782.8, this indemnity shall be limited, to the extent required by Civil Code section 2782.8, to claims that arise out of, pertain to, or relate to the negligence, recklessness, or willful misconduct of Consultant. This Section shall survive the expiration or termination of this Agreement.

8.3. Governing Law, Jurisdiction, and Venue. This Agreement shall be construed and governed by the laws of the State of California. The Parties agree that any dispute which may arise between them in connection with this Agreement shall be adjudicated before a federal or state court located in Fresno County, California, and they hereby irrevocably submit to the exclusive jurisdiction of such federal and state courts located in Fresno County, California with respect to any action or legal proceeding commenced by any Party. The Parties irrevocably waive any objection they now or hereafter may have respecting the venue of any such action or proceeding brought in such a court or respecting the fact that such court is an inconvenient forum. 14 8.4. Government Claim Requirements. In addition this Agreement’s requirements pertaining to notices and requests for compensation or payment for work, extra work, disputed work, claims, and/or changed conditions, Consultant shall also comply with the claim procedures set forth in Government Code section 900 et seq., prior to filing any lawsuit against the City. Such claims, and any subsequent lawsuit based upon those claims, shall be limited to those matters that remain unresolved after all procedures pertaining to work, extra work, disputed work, claims, and/or changed conditions have been followed by Consultant. If no claim is submitted as required by Government Code section 900 et seq., or if any prerequisite requirements are not otherwise satisfied as specified herein, Consultant shall be barred from bringing and maintaining a lawsuit against the City.

8.5. Time of the Essence. Time is of the essence for each and every provision of this Agreement.

8.6. City’s Right to Employ Other Service Providers. The City reserves right to employ other engineering services professionals from time to time during the Term of this Agreement.

8.7. Successors and Assigns. This Agreement shall be binding on the successors and assigns of the Parties.

8.8. Subcontracting; Assignment. Except as otherwise stated in this Agreement, Consultant shall perform all Services, Additional Services, and work required on its part under this Agreement using only resources available within its own organization. Consultant shall not assign, hypothecate, or transfer, either directly or by operation of law, this Agreement or any interest herein without the prior written approval of the City, which may be granted or denied in the City’s sole discretion. Assignment of this Agreement or an attempted assignment of this Agreement by Consultant without the advance written consent of the City shall constitute a material breach of this Agreement and entitle the City to exercise any and all rights provided by this Agreement and/or law for such material breach.

8.9. Construction; References; Captions. The language of this Agreement shall be construed simply, according to its fair meaning, and not strictly for or against any Party. Any term referencing time, days, or a period for performance shall be deemed calendar days, not business days, unless otherwise stated herein. All references to Consultant include Consultant’s personnel, employees, agents, and subcontractors, except as otherwise specified herein. All references to the City include its officials, officers, employees, agents, and volunteers except as otherwise specified herein. The captions of this Agreement’s various Sections are for convenience and ease of reference only, and do not define, limit, augment, or describe the scope, content, or intent of this Agreement.

8.10. Amendment; Modification. This Agreement may be amended or modified only by a written instrument executed by the Parties. 15 8.11. Waiver. No waiver of any default shall constitute a waiver of any other default or breach, whether of the same or other condition of this Agreement. No waiver, benefit, privilege, or service voluntarily given or performed by a Party shall give the other Party any contractual rights by custom, estoppel, or otherwise.

8.12. No Third-Party Beneficiaries. There are no intended third-party beneficiaries of any right or obligation assumed by the Parties under this Agreement.

Nothing in this Agreement shall create any third-party beneficiary rights in any person or entity not a Party hereto.

8.13. Severability. If any portion of this Agreement is declared invalid, illegal, or otherwise unenforceable by a court of competent jurisdiction, the remaining provisions shall continue in full force and effect.

8.14. Conflict of Interest. Consultant maintains and warrants that it has not employed nor retained any company or person, other than a bona fide employee working solely for Consultant, to solicit or secure this Agreement. Consultant warrants that it has neither paid nor agreed to pay any entity or person, other than a bona fide employee working solely for Consultant, any fee, commission, percentage, brokerage fee, gift, or other consideration contingent upon or resulting from the award or making of this Agreement. Consultant further agrees to file, or shall cause its employees or subcontractors to file, a Statement of Economic Interest with the City’s Filing Officer as required under state law and the Mendota Municipal Code in connection with the performance of the Services and Additional Services. For breach or violation of this warranty, the City shall have the right to rescind this Agreement without liability. For the term of this Agreement, no member, officer, or employee of City, during the term of his or her service with the City, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.

8.15. Cooperation; Further Acts. To the extent allowed by law, the Parties shall fully cooperate with one another and shall take any additional acts or sign such additional documents as may be necessary, appropriate, and convenient to facilitate the purposes of this Agreement.

8.16. Attorneys’ Fees and Costs. If any action in law or equity, including an action for declaratory relief, is brought to enforce or interpret the provisions of this Agreement, the prevailing Party shall be entitled to recover its attorney’s fees and costs in an amount determined to be reasonable by a court of competent jurisdiction from the losing Party.

8.17. Authorization. Consultant has all requisite power and authority to conduct its business and to execute, deliver, and perform the Agreement. Each Party warrants that the individuals who have signed this Agreement have the legal power, right, and authority to make this Agreement and bind each respective Party.

8.18. Counterparts. This Agreement may be signed in counterparts, each of which shall constitute an original.
16 8.19. Entire Agreement. This Agreement contains the entire Agreement of the Parties with respect to the subject matter hereof, and supersedes all prior negotiations, understandings, or agreements. There are no other understandings, agreements, representations, or warranties, express or implied, not specified in this Agreement. Consultant, by execution of this Agreement, acknowledges that Consultant has read this Agreement, understands the Agreement, and agrees to be bound by its terms and conditions.

IN WITNESS WHEREOF, the Parties have entered into this Agreement as of March 17, 2026.
[SIGNATURES ON FOLLOWING PAGE]
17 CITY OF MENDOTA
Approved By:
_________________________________
Cristian Gonzalez
City Manager

Attest:

_________________________________
Celeste Cabrera-Garcia
City Clerk
Approved As To Form:
_________________________________
John Kinsey
City Attorney
PRECISION CIVIL ENGINEERING, INC.
_________________________________
Signature
_________________________________
Name
_________________________________
Title
18 EXHIBIT A
CITY RFQ DATED OCTOBER 11, 2025
[***INSERT***]
19 EXHIBIT B
CONSULTANT’S RFQ SUBMISSION DATED NOVEMBER 7, 2025
[***INSERT***]
20 EXHIBIT C

INSURANCE REQUIREMENTS
Please refer to the insurance requirements listed below. Each category of insurance that has an “X” indicated in the space applies to Consultant’s Agreement.

Consultant shall procure and maintain for the duration of the Agreement insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of the work hereunder and the results of that work by Consultant, its agents, representatives, employees, or subcontractors.

Consultant shall provide its insurance broker(s)/agent(s) with a copy of these requirements and request that they provide the City Certificates of Insurance complete with copies of all required endorsements.

Consultant shall furnish the City with copies of original endorsements affecting coverage required by this Exhibit C. The endorsements are to be signed by a person authorized by that insurer to bind coverage on its behalf. All endorsements and certificates are to be received and approved by the City before work commences. City has the right to require Consultant’s insurer to provide complete, certified copies of all required insurance policies, including endorsements affecting the coverage required by these specifications.

INSURANCE REQUIREMENTS
For purposes of this Section, “Vendor” shall be interchangeable with “Consultant.” ____ CATEGORY 1
1) Commercial General Liability
a) Vendor shall maintain commercial general liability insurance with coverage at least as broad as Insurance Services Office form CG 00 01, in an amount not less than one million dollars ($1,000,000) per occurrence for bodily injury, personal injury, and property damage, including without limitation, blanket contractual liability. If a general aggregate limit applies, either the general aggregate limit shall apply separately to this project/location or the general aggregate limit shall be twice the required occurrence limit.

Vendor’s general liability policies shall be primary and shall not seek contribution from the City’s coverage, and be endorsed using Insurance Services Office form CG 20 10 (or equivalent) to provide that City and its officers, officials, employees, and agents shall be additional insureds under such policies. For construction projects, an endorsement providing completed operations coverage for the additional insured, ISO form CG 20 37 (or equivalent), is also required.
b) Any failure to comply with reporting provisions of the policies by Vendor shall not affect coverage provided the City.
21 c) Coverage shall state that Vendor insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the limits of the insurer’s liability.
d) Coverage shall contain a waiver of subrogation in favor of the City. 2) Business Automobile Liability
a) Vendor shall provide auto liability coverage for owned, non-owned, and hired autos using ISO Business Auto Coverage form CA 00 01 (or equivalent) with a limit of no less than one million dollars ($1,000,000) per accident.
3) Workers’ Compensation and Employers’ Liability
a) Vendor shall maintain Workers’ Compensation Insurance and Employer’s Liability Insurance with limits of at least one million dollars ($1,000,000).

X CATEGORY 2
1) Commercial General Liability
a) Vendor shall maintain commercial general liability insurance with coverage at least as broad as Insurance Services Office form CG 00 01, in an amount not less than two million dollars ($2,000,000) per occurrence for bodily 22 injury, personal injury, and property damage, including without limitation, blanket contractual liability. If a general aggregate limit applies, either the general aggregate limit shall apply separately to this project/location or the general aggregate limit shall be twice the required occurrence limit.

Vendor’s general liability policies shall be primary and shall not seek contribution from the City’s coverage, and be endorsed using Insurance Services Office form CG 20 10 (or equivalent) to provide that City and its officers, officials, employees, and agents shall be additional insureds under such policies. For construction projects, an endorsement providing completed operations coverage for the additional insured, ISO form CG 20 37 (or equivalent), is also required.
b) Any failure to comply with reporting provisions of the policies by Vendor shall not affect coverage provided the City.
c) Coverage shall state that Vendor insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the limits of the insurer’s liability.
d) Coverage shall contain a waiver of subrogation in favor of the City. 2) Business Automobile Liability
a) Vendor shall provide auto liability coverage for owned, non-owned, and hired autos using ISO Business Auto Coverage form CA 00 01 (or equivalent) with a limit of no less than two million dollars ($2,000,000) per accident.
3) Workers’ Compensation and Employers’ Liability
a) Vendor shall maintain Workers’ Compensation Insurance and Employer’s Liability Insurance with limits of at least one million dollars ($1,000,000).

Vendor shall submit to City, along with the certificate of insurance, a waiver of subrogation endorsement in favor of City, its officers, agents, employees, and volunteers.
4) All Coverages
a) Each insurance policy required by the agreement shall be endorsed to state that coverage shall not be suspended, voided, cancelled, or reduced in limits except after thirty (30) days' prior written notice to the City, except that ten (10) days’ prior written notice shall apply in the event of cancellation for nonpayment of premium.
b) All self-insurance, self-insured retentions, and deductibles must be declared and approved by the City.
c) Evidence of Insurance - Prior to commencement of work, the Vendor shall 23 furnish the City with certificates, additional insured endorsements, and waivers of subrogation evidencing compliance with the insurance requirements above. The Vendor must agree to provide complete, certified copies of all required insurance policies if requested by the City. d) Acceptability of Insurers - Insurance shall be placed with insurers admitted in the State of California and with an AM Best rating of A- VII or higher. e) Subcontractors and Consultants - A category of risk and the applicable insurance requirements will be determined on a “per subcontractor” or “per consultant” basis, considering the particular work to be done by the subcontractor or consultant and the interrelationship of that work to other work being conducted by the Vendor.
____ CATEGORY 3
1) Commercial General Liability
a) Vendor shall maintain commercial general liability insurance with coverage at least as broad as Insurance Services Office form CG 00 01, in an amount not less than five million dollars ($5,000,000) per occurrence for bodily injury, personal injury, and property damage, including without limitation, blanket contractual liability. If a general aggregate limit applies, either the general aggregate limit shall apply separately to this project/location or the general aggregate limit shall be twice the required occurrence limit.

Vendor’s general liability policies shall be primary and shall not seek contribution from the City’s coverage, and be endorsed using Insurance Services Office form CG 20 10 (or equivalent) to provide that City and its officers, officials, employees, and agents shall be additional insureds under such policies. For construction projects, an endorsement providing completed operations coverage for the additional insured, ISO form CG 20 37 (or equivalent), is also required.
b) Any failure to comply with reporting provisions of the policies by Vendor shall not affect coverage provided the City.
c) Coverage shall state that Vendor insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the limits of the insurer’s liability.
d) Coverage shall contain a waiver of subrogation in favor of the City. 2) Business Automobile Liability
a) Vendor shall provide auto liability coverage for owned, non-owned, and hired autos using ISO Business Auto Coverage form CA 00 01 (or equivalent) with a limit of no less than five million dollars ($5,000,000) per accident.
24 3) Workers’ Compensation and Employers’ Liability
a) Vendor shall maintain Workers’ Compensation Insurance and Employer’s Liability Insurance with limits of at least one million dollars ($1,000,000).

Vendor shall submit to City, along with the certificate of insurance, a waiver of subrogation endorsement in favor of City, its officers, agents, employees, and volunteers.
4) All Coverages
a) Each insurance policy required by the agreement shall be endorsed to state that coverage shall not be suspended, voided, cancelled, or reduced in limits except after thirty (30) days' prior written notice to the City, except that ten (10) days’ prior written notice shall apply in the event of cancellation for nonpayment of premium.
b) All self-insurance, self-insured retentions, and deductibles must be declared and approved by the City.
c) Evidence of Insurance - Prior to commencement of work, the Vendor shall furnish the City with certificates, additional insured endorsements, and waivers of subrogation evidencing compliance with the insurance requirements above. The Vendor must agree to provide complete, certified copies of all required insurance policies if requested by the City. d) Acceptability of Insurers - Insurance shall be placed with insurers admitted in the State of California and with an A.M. Best rating of A- VII or higher. e) Subcontractors and Consultants - A category of risk and the applicable insurance requirements will be determined on a “per subcontractor” or “per consultant” basis, considering the particular work to be done by the subcontractor or consultant and the interrelationship of that work to other work being conducted by the Vendor.

ANCILLARY COVERAGE REQUIREMENTS
1) ____ Aircraft Liability Insurance
a) Aircraft liability insurance coverage shall provide limits of $5,000,000 - $10,000,000 per accident.
b) The policy shall be endorsed to include the City, its officers, employees, and agents as additional insureds.
2) ____ Builders Risk Insurance
a) Consultant shall obtain and maintain Builders Risk/Course of Construction insurance. Policy shall be provided for replacement value on an "all-risk" 25 basis, including earthquake and flood. The City shall be named as Loss Payee on the policy and there shall be no coinsurance penalty provision in any such policy. Policy must include: (1) coverage for removal of debris, and insuring the buildings, structures, machinery, equipment, materials, facilities, fixtures, and all other properties constituting a part of the project; (2) “Installation Floater” coverage with limits sufficient to insure the full replacement value of any property or equipment stored either on or off the project site. Such insurance shall be on a form acceptable to City to ensure adequacy of terms and limits. Consultant shall not be required to maintain property insurance for any portion of the Project following transfer of control thereof to City.
3) ____ Cyber Liability Insurance
a) Cyber Liability Insurance with limits not less than $1,000,000 per claim. b) Coverage shall be sufficiently broad to respond to the duties and obligations as is undertaken by Vendor in this agreement and shall include, but not be limited to, claims involving infringement of intellectual property, including but not limited to infringement of copyright, trademark, trade dress, invasion of privacy violations, information theft, damage to or destruction of electronic information, release of private information, alteration of electronic information, extortion, and network security.
c) The policy shall provide coverage for breach response costs as well as regulatory fines and penalties, and credit monitoring expenses with limits sufficient to respond to these obligations.
4) ____ Pollution Liability Insurance
a) Pollution Coverage shall be provided for liability arising out of sudden, accidental and gradual pollution and remediation. The policy limit shall be no less than two million dollars ($2,000,000) per claim. All activities contemplated in this agreement shall be specifically scheduled on the policy as “covered operations.” The policy shall provide coverage for the hauling of waste from the project site to the final disposal location, including nonowned disposal sites. b) The policy shall be endorsed to include the City, its officers, employees, and agents as insureds.
5) X Professional Liability Insurance
a) Consultant shall maintain professional liability insurance that insures against professional errors and omissions that may be made in performing the Services and Additional Services to be rendered in connection with this Agreement, in the minimum amount of one million dollars ($1,000,000) per claim and in the aggregate. Any policy inception date, continuity date, or 26 retroactive date must be before the effective date of this agreement, and Consultant agrees to maintain continuous coverage through a period no less than three years after completion of the services required by this agreement.

SURETY BONDS
Consultant shall provide the following Surety Bonds:
____ Bid Bond
____ Performance Bond
____ Payment Bond
The Payment Bond and Performance Bond shall be in a sum equal to the Agreement price. Bonds shall be duly executed by a responsible corporate surety, authorized to issue such bonds in the State of California and secured through an authorized agent with an office in California.
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, MANAGEMENT COMMENT LETTER, AND FINANCIAL STATEMENTS FOR FISCAL YEAR 2024-2025 DATE: APRIL 21, 2026
ISSUE
Shall the City Council adopt Resolution No. 26-24, accepting the City of Mendota Audit Committee Letter, Management Comment Letter, and Financial Statements for Fiscal Year 2024-2025.

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”) 2024-2025. A copy of the Audit Committee Letter and the Financial Statements for FY 2024-2025 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 2024-2025 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. 26-24, accepting the City of Mendota Audit Committee Letter, Management Comment Letter, and Financial Statements for Fiscal Year 2024-2025.

Attachments:

1. Resolution No. 26-24

2. Exhibit “A” - Audit Committee Letter, Management Comment Letter, and the Financial Statements for FY 2024-2025
1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
RESOLUTION NO. 26-24

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

THE CITY OF MENDOTA AUDIT COMMITTEE LETTER, MANAGEMENT COMMENT LETTER, AND FINANCIAL STATEMENTS FOR FISCAL YEAR 2024-2025 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 2024-2025 has been completed by Price, Paige, and Company (the “Auditors”); and WHEREAS, at its regular meeting held on April 21, 2026, the City Council reviewed the Audit Committee Letter, Management Comment Letter, and Financial Statements for FY 2024-2025 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 2024-2025.

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, Management Comment Letter, and Financial Statements for Fiscal Year 2024-2025 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
March 26, 2026
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, 2025. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, 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 compensated absences by adopting Statement of Governmental Accounting Standards (GASB Statement) No. 101, Compensated Absences, in fiscal year 2025. The accounting change did not have an impact on beginning fund balance/net position. 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 City’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 key factors and assumptions used to develop the liability and related deferrals in determining that it is reasonable in relation to the financial statements taken as a whole.

Management’s estimate of the depreciation expense is based on the useful lives of the capital assets.

We evaluated the key factors and assumptions used to develop the depreciation expense in determining that it is reasonable in relation to the financial statements taken as a whole.

Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users.

The most sensitive disclosure affecting the financial statements was:

The disclosure of the pension plan in Note 13 to the financial statements provides detailed information on the pension plan including a description of the plan, benefits provided, contributions, calculations of the net pension liability and related deferrals, actuarial assumptions and discount rate used to measure the liability.

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

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

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. The attached schedule summarizes the uncorrected misstatement of the financial statements. Management has determined that its 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. The attached material misstatements detected as a result of audit procedures were corrected by management.

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

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

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

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

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

In our audit engagement letter previously provided to you, we communicated the following significant risks of material misstatement (significant risks) as part of our audit planning:
 Management override of controls
 Grant revenue – revenue recognition
These risks were addressed within our audit procedures, see the related finding within the financial statements.

Other Matters
We applied certain limited procedures to Required Supplementary Information, as listed within the table of contents of the financial statements, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were engaged to report on Combining and Individual Fund Financial Statements and the Schedule of Expenditures of Federal Awards (supplementary information), 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 the City Council and management of the City 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: 6-30-2025 AuditCurrent Period: 06/30/2025Workpaper: Attachment: Uncorrected Audit DifferencesAccount Description Misstatement Workpaper Reference Debit Credit Net Income Effect
PJE01 Known Misstatement D320To correct overstatement of PY grant AR.02-0000-1200 Water Fund Receivable 0.00 69,562.97 02-0000-2950 Water Fund Prior Period Adjustment 69,562.97 0.00 Total 69,562.97 69,562.97 0.00 GRAND TOTAL 69,562.97 69,562.97 0.00 Client: MENDOTA, CITY OF
Engagement: 6-30-2025 Audit
Current Period: 06/30/2025
Workpaper: Attachment: Corrected Material Audit Adjustments Account Description
Workpaper
Reference Debit Credit Net Income Effect
AJE02 D301
To post missing unavailable revenue (client combines unearned & unavailable within this act, see RJE03 to reclassify to unavailable rev) 01-4000-3126 Other Business Revenue 289,221.00 0.00
01-0000-2085 General Fund Deferred Income 0.00 289,221.00 Total 289,221.00 289,221.00 (289,221.00)
AJE03 RE200
To correct grant reconciliation at year-end (COPS 2023; D&O Roundabout (Fed & State); and CNRA 01-0000-1200 General Fund Receivable 0.00 41,666.67
01-3500-3600 Grants 41,666.67 0.00
12-0000-1200 L T F Funds Receivable 0.00 44,198.87
12-3500-3600 Grants 44,198.87 0.00
14-0000-1200 Measure C Funds Receivable 0.00 44,198.87
14-3500-3600 Grants 44,198.87 0.00
07-0000-1200 Gas Tax (Tran) Receivable 0.00 44,198.87
07-3500-3600 Grants 44,198.87 0.00
01-0000-1200 General Fund Receivable 95,206.86 0.00
01-3500-3600 Grants 0.00 95,206.86
Total 269,470.14 269,470.14 (79,056.42)

Page 1 of 1 ends

March 26, 2026
To the Management of the
City of Mendota, California
In planning and performing our audit of the financial statements of the City of Mendota, California (the City) as of and for the year ended June 30, 2025, in accordance with auditing standards generally accepted in the United States of America, 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.

However, during our audit we became aware of another matter that is an opportunity for strengthening internal controls and operating efficiency. The memorandum that accompanies this letter summarizes our comments and suggestions regarding the matter. This letter does not affect our report dated March 26, 2026, on the financial statements of the City.

We will review the status of the comment during our next audit engagement. We have already discussed these comments and suggestions with various City personnel, and we will be pleased to discuss them in further detail at your convenience, to perform any additional study of these matters, or to assist you in implementing the recommendation.

This communication is intended solely for the information and use of management of the City, and others within the City, and is not intended to be, and should not be, used by anyone other than those specified parties.

Sincerely,
Capital Asset Listing Review for Disposal
A strong internal control system should include appropriate review of capital asset equipment to identify equipment that is no longer in use.

We recommend the Finance department send designated department personnel applicable capital assets listings to review and verify they are still in use. If an asset is no longer in use, it should be removed from the capital assets schedule.

City of Mendota | California
Financial Statements
For the Year Ended June 30, 2025
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
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) ........................................................................................... 44 Schedule of Contributions .................................................................................................................................... 45 CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
Financial Statements
TABLE OF CONTENTS (Continued)
PAGE
Required Supplementary Information (Continued):

Budgetary Comparison Schedules:

General Fund ............................................................................................................................................................... 46 Gas Tax Fund ............................................................................................................................................................... 47 Notes to the Budgetary Comparison Schedules .......................................................................................................... 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 Schedule of Expenditures of Federal Awards ..................................................................................................................... 59 Notes to the Schedule of Expenditures of Federal Awards ................................................................................................ 60 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 .................................................................................. 61 Independent Auditor’s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance ............................................................ 63 Findings and Questioned Costs:

Schedule of Findings and Questioned Costs ...................................................................................................................... 67 Summary Schedule of Prior Audit Findings ........................................................................................................................ 70 Corrective Action Plan ........................................................................................................................................................ 71 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, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2025, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the 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 2025, the County adopted new accounting guidance, GASB Statement No. 101, Compensated Absences. 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 Public Agency Cost-Sharing Multiple-Employer Plan 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 and schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 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 and the schedule of expenditures of federal awards 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 March 26, 2026, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.

Clovis, California
March 26, 2026
4 BASIC FINANCIAL STATEMENTS
5 GOVERNMENT-WIDE FINANCIAL STATEMENTS
CITY OF MENDOTA | JUNE 30, 2025
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 10,104,492 $ 4,178,921 $ 14,283,413 $ Receivables, net 4,958,815 1,692,453 6,651,268
Internal balances 549,095 (549,095) -
Restricted assets:

Cash and investments - 267,865 267,865
Capital assets:

Nondepreciable 3,249,824 1,724,742 4,974,566
Depreciable, net 27,994,987 21,485,281 49,480,268
Total assets 40,347,507 35,309,873 75,657,380

DEFERRED OUTFLOWS OF RESOURCES
Pension deferrals 188,467 478,821 667,288
Total deferred outflows of resources 188,467 478,821 667,288

LIABILITIES
Accounts payable 1,774,900 295,375 2,070,275
Deposits - 704,781 704,781
Accrued interest - 69,198 69,198
Unearned revenues 3,135 - 3,135
Long-term liabilities:

Portion due or payable within one year:

Compensated absences payable 88,593 91,034 179,627
Finance purchase payable - 210,405 210,405
Revenue bonds payable - 156,000 156,000
Loans payable - 60,000 60,000
Portion due or payable after one year:

Compensated absences payable 71,132 13,960 85,092
Finance purchase payable 3,058,644 - 3,058,644
Revenue bonds payable 3,776,375 - 3,776,375
Loans payable - 122,000 122,000
Net pension liability 93,396 84,922 178,318
Total liabilities 8,651,168 2,022,682 10,673,850

DEFERRED INFLOWS OF RESOURCES
Pension deferrals 286 315 601
Lease related - 132,462 132,462
Total deferred inflows of resources 315 132,748 133,063

NET POSITION
Net investment in capital assets 24,735,105 21,917,825 46,652,930 Restricted for:

Redevelopment and housing 3,206,397 - 3,206,397
Public safety 802,586 - 802,586
Highways and streets 3,594,163 - 3,594,163
Parks and recreation 234,287 - 234,287
Debt service - 267,865 267,865
Infrastructure - - -
Unrestricted 4,661,167 6,098,360 10,759,527
Total net position $ 26,846,857 38,670,898 $ 65,517,755 $ CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
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 807,540 $ 1,445,118 $ 132,098 $ - $ 769,676 $ - $ 769,676 $ Public safety 4,017,681 143,629 1,168,171 - (2,705,881) - (2,705,881) Municipal airport 105 - - - (105) - (105)
Highways and streets 960,370 14,553 694,808 1,709,855 1,458,846 - 1,458,846 Public works 1,083,194 - - - (1,083,194) - (1,083,194)
Building and planning 69,447 155,442 - - 85,995 - 85,995 Parks and recreation 1,099,185 16,376 - - - (1,082,809) (1,082,809) Total governmental activities 8,037,522 1,775,118 1,995,077 1,709,855 (2,557,472) - (2,557,472) Business-Type Activities:

Water 3,168,661 2,815,772 - 16,482 - (336,407) (336,407) Sewer 2,199,098 1,682,388 - 180,632 - (336,078) (336,078) Sanitation 1,443,173 1,468,744 5,298 - - 30,869 30,869
Joint Powers Financing Authority 8,854 - - - - (8,854) (8,854) Total business-type activities 6,819,786 5,966,904 5,298 197,114 - (650,470) (650,470) Total City of Mendota 14,857,308 $ 7,742,022 $ 2,000,375 $ 1,906,969 $ (2,557,472) (650,470) (3,207,942) General revenues:

Taxes:

Property taxes 2,274,507 - 2,274,507Sales tax 2,295,674 - 2,295,674Franchise taxes 177,761 - 177,761Other taxes 546,564 - 546,564 Use of money and property 210,077 40,398 250,475Miscellaneous 53,106 83 53,189Gain on sale of assets 3,331 2,244 5,575 Transfers (65,044) 65,044 -
Total general revenues 5,494,889 108,856 5,603,745
Change in net position 2,937,417 (541,614) 2,395,803Net position - beginning 27,388,471 35,733,481 63,121,952 Net position - ending $ 26,846,857 38,670,898 $ 65,517,755 $ Program Revenues Changes in Net Position
Net (Expenses) Revenues and
8 FUND FINANCIAL STATEMENTS
CITY OF MENDOTA | JUNE 30, 2025
Governmental Funds
Balance Sheet
The notes to the basic financial statements are an integral part of this statement. 9 General Gas Tax
HOME
Investment
Partnership
Program
(Formerly major
fund)
Police Building
Capital Projects
Fund
Nonmajor
Governmental
Funds
Total
Governmental
Funds
ASSETS
Cash and investments $ 5,482,606 $ 820,004 $ - $ 3,801,882 - $ $ 10,104,492 Receivables 1,581,985 598,630 1,142,245 1,635,955 - 4,958,815 Due from other funds - 557,777 - - 557,777 -
Total assets $ 1,418,634 7,622,368 $ 1,142,245 $ - $ 5,437,837 $ 15,621,084 $

LIABILITIES
Accounts payable 783,276 $ 479,634 $ - $ - $ 511,990 $ 1,774,900 $ Unearned revenues 3,135 - - - - 3,135
Due to other funds - - 8,682 - - 8,682
Total liabilities 479,634 786,411 8,682 - 511,990 1,786,717

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 289,221 - 1,142,244 - 636,275 2,067,740 Lease related - 132,462 - - - 132,462
Total deferred inflows of resources - 421,683 1,142,244 - 636,275 2,200,202

FUND BALANCES (DEFICIT)
Nonspendable:

Lease related 33,757 - - - - 33,757
Restricted for:

Redevelopment and housing - - - - 1,006,195 1,006,195
Public safety - - - - 802,586 802,586
Highways and streets - 939,000 - - 2,365,942 3,304,942
Parks and recreation - - - - 234,287 234,287
Assigned to:

Public Safety 11,355 - - - 24,531 35,886
Highways and streets 20,261 - - - - 20,261
Unassigned 6,348,901 - (8,681) - 6,196,251 (143,969)
Total fund balances (deficit) 939,000 6,414,274 (8,681) - 4,289,572 11,634,165 Total liabilities, deferred inflows of
resources, and fund balances (deficit) $ 1,418,634 7,622,368 $ 1,142,245 $ - $ 5,437,837 $ 15,621,084 $ Special Revenue Funds
CITY OF MENDOTA | JUNE 30, 2025
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 $ 11,634,165
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 $39,457,650 and the accumulated depreciation is $14,722,545. 24,735,105
Other long-term assets are not available to pay for current period expenditures and, therefore, are deferred in governmental funds. 2,067,740 Long-term liabilities are not due and payable in the current period and, therefore, are not reported as liabilities in governmental funds. Longterm liabilities at year-end consist of:

Compensated absences (159,725)
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 (84,922)
Deferred outflows 478,821
Deferred inflows (286) 393,613
Net position of governmental activities $ 38,670,898
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
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 Gas Tax
HOME
Investment
Partnership
Program
(Formerly major
fund)
Police Building
Capital Projects
Fund
Nonmajor
Governmental
Funds
Total
Governmental
Funds

REVENUES
Taxes 4,216,363 $ - $ - $ - $ 1,078,144 $ 5,294,507 $
Licenses and permits 192,908 - - - 16,376 209,284
Intergovernmental 1,033,952 1,109,663 - - 1,427,058 3,570,673 Charges for services 1,150,523 - - - - 1,150,523
Fines 124,366 - - - 1,724 126,090
Loan repayments - - - - 4,700 4,700
Use of money and property 164,939 8,153 8 - 36,978 210,078 Miscellaneous - 55,267 - - 132,098 187,365
Total revenues 6,938,318 1,117,816 8 - 10,753,220 2,697,078

EXPENDITURES
Current:

General government 670,098 - - - - 670,098
Public safety 2,967,659 - - - 998,792 3,966,451
Highways and streets - 236,252 - - 964,673 728,421
Public works 69,748 - - - 69,748 -
Building and planning 69,351 - - - - 69,351
Parks and recreation 787,189 - - - 83,642 870,831
Capital outlay 1,071,499 2,207,530 - - 4,931,798 1,652,769 Total expenditures 6,771,575 1,307,751 - - 11,542,950 3,463,624 Excess (deficiency) of revenues over (under)
expenditures 166,743 (189,935) 8 - (789,730) (766,546)

OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets 2,250 - - - - 2,250 Transfers in 278 - - - - 278
Transfers out - (60,283) - - (5,040) (65,323)
Total other financing sources (uses) (57,755) - - - (5,040) (62,795) Net change in fund balances 108,988 (189,935) 8 - (852,525) (771,586) Fund balances - beginning, as previously presented 6,305,286 - (8,689) 621,050 5,569,043 12,486,690 Change within financial reporting entity - 1,128,935 - (621,050) (507,885) - Fund balances - beginning as restated 1,128,935 6,305,286 (8,689) - 12,486,690 5,061,158 Fund balances (deficit) - ending $ 939,000 6,414,274 $ (8,681) $ $ - $ 11,634,165 4,289,572 $ Special Revenue Funds
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
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 $ (852,525) 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. 3,374,770
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). (18,073) 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. (4,700)
Intergovernmental receivables not considered available in the current year in the governmental funds are recognized as revenue in the Statement of Activities. 289,221
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. 148,724 Change in net position of governmental activities $ 2,937,417 CITY OF MENDOTA | JUNE 30, 2025
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 $ 3,920,628 $ 258,293 - $ $ 4,178,921 - $ Receivables, net 1,132,346 391,875 166,860 1,372 1,692,453 Total current assets 1,132,346 4,312,503 425,153 1,372 5,871,374 Noncurrent assets:

Restricted assets:

Cash and investments 252,693 - 15,172 - 267,865
Advances to other funds 1,634,524 - - 1,634,524 -
Capital assets:

Nondepreciable 382,308 1,342,434 - 1,724,742 -
Depreciable, net 12,969,823 15,025,164 - - 27,994,987
Total noncurrent assets 14,564,950 17,041,996 - 15,172 31,622,118 Total assets 15,697,296 21,354,499 425,153 16,544 37,493,492

DEFERRED OUTFLOWS OF RESOURCES
Pension deferrals 90,922 77,190 20,355 - 188,467
Total deferred outflows of resources 90,922 77,190 20,355 - 188,467

LIABILITIES
Current liabilities:

Accounts payable 144,197 50,021 101,157 - 295,375
Deposits 704,781 - - - 704,781
Due to other funds - 549,095 - - 549,095
Accrued interest 8,718 59,717 - 763 69,198
Compensated absences payable 46,554 37,180 7,300 - 91,034 Finance purchase payable 210,405 - - - 210,405
Revenue bonds payable 95,000 - - 61,000 156,000
Loans payable 60,000 - - - 60,000
Total current liabilities 791,013 1,174,655 108,457 61,763 2,135,888 Noncurrent liabilities:

Advances from other funds 1,634,524 - - 1,634,524 -
Compensated absences payable 5,001 7,369 1,590 13,960 - Finance purchase payable 3,058,644 - - 3,058,644 -
Revenue bonds payable 3,776,375 - - 3,776,375 -
Loans payable 122,000 - - 122,000 -
Net pension liability 44,850 37,689 10,857 - 93,396
Total noncurrent liabilities 5,455,957 3,230,495 12,447 - 8,698,899 Total liabilities 6,246,970 4,405,150 120,904 61,763 10,834,787 Business-Type Activities — Enterprise Funds
CITY OF MENDOTA | JUNE 30, 2025
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 127 151 37 - 315
Total deferred inflows of resources 127 151 37 - 315

NET POSITION
Net investment in capital assets 11,476,943 10,440,882 - - 21,917,825 Restricted for:

Debt service - 252,693 - 15,172 267,865
Unrestricted 5,563,177 (1,166,186) 324,567 (60,391) 4,661,167 Total net position $ 9,527,389 17,040,120 $ 324,567 $ (45,219) $ 26,846,857 $ Business-Type Activities — Enterprise Funds
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
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 2,815,772 $ 1,682,388 $ 1,468,744 $ - $ 5,966,904 $ Miscellaneous 83 - 298 - 381
Total operating revenues 1,682,471 2,815,772 1,469,042 - 5,967,285 Operating expenses:

Wages and benefits 915,048 773,185 215,022 1,903,255 -
Maintenance and supplies 1,432,333 576,799 1,228,151 3,240,883 3,600 Depreciation 752,944 684,250 - 1,437,194 -
Bad debt - 2,968 - - 2,968
Total operating expenses 2,034,234 3,103,293 1,443,173 3,600 6,584,300 Operating income (351,763) (287,521) 25,869 (3,600) (617,015) Nonoperating revenue (expenses):

Interest income 34,547 3,033 2,818 - 40,398
Interest expense (65,368) (167,406) - (5,254) (238,028) Bond amortization - 2,541 - - 2,541
Intergovernmental revenue (capital grant) 180,632 11,679 5,000 - 197,311 Total nonoperating revenues (expenses) 18,800 (19,142) 7,818 (5,254) 2,222 Income (loss) before transfers and capital contributions (306,663) (332,963) 33,687 (8,854) (614,793) Transfers in - - 69,960 - 69,960
Transfers out (275) (4,640) - (4,915) -
Gain (loss) on sale of assets 1,705 1,626 - 3,331 -
Capital contributions - 4,803 - - 4,803
Change in net position (300,430) (335,977) 33,687 61,106 (541,614) Net position - beginning 9,863,366 17,340,550 290,880 (106,325) 27,388,471 Net position - ending $ 9,527,389 17,040,120 $ 324,567 $ (45,219) $ 26,846,857 $ Business-Type Activities — Enterprise Funds
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
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 2,862,520 $ 1,491,118 $ 1,445,113 $ (1,372) $ 5,797,379 $ Cash payments to suppliers (1,385,070) (556,771) (1,331,297) (3,600) (3,276,738) Cash payments to employees (915,821) (770,983) (215,691) - (1,902,495) Other operating cash receipts 83 - 298 - 381
Net cash provided by operating activities 163,447 561,629 (101,577) (4,972) 618,527 Cash flows from noncapital financing activities:

Advances from/(to) other funds 91,392 354,352 - - 445,744 Transfers from other funds - - - 69,960 69,960
Transfers to other funds (4,640) (275) - - (4,915)
Net cash provided (used) by noncapital
financing activities 91,117 349,712 - 69,960 510,789
Cash flows from capital and related financing activities:

Cash received from capital grants 79,118 180,632 5,000 264,750 - Proceeds from sale of capital assets 1,705 1,626 - 3,331 - Principal and interest paid on capital debt (306,693) (256,480) (64,988) - (628,161) Bond Amortization 2,541 - - 2,541 -
Acquisition or construction of capital assets (435,790) (486,612) - - (922,402) Net cash provided (used) by capital and
related financing activities (507,471) (712,482) 5,000 (64,988) (1,279,941) Cash flows from investing activities:

Interest and dividends on investments 34,139 3,038 2,644 - 39,821 Net cash provided by investing activities 34,139 3,038 2,644 - 39,821 Net increase (decrease) in cash (25,597) 8,726 (93,933) (110,804) - Cash and investments - beginning 243,967 3,946,225 352,226 15,172 4,557,590 Cash and investments - ending $ 252,693 3,920,628 $ 258,293 $ 15,172 $ 4,446,786 $ Business-Type Activities — Enterprise Funds
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
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 (287,521) $ (351,763) $ 25,869 $ (3,600) $ (617,015) $ Adjustments to reconcile operating income
to net cash provided by operating activities:

Depreciation and amortization 752,944 684,250 - - 1,437,194 Change in assets and liabilities:

Decrease (increase) in receivables 44,542 (191,270) (23,631) (1,372) (171,731) Decrease (increase) in prepaid items - - - - -
Decrease (increase) in pension deferred outflows (8,188) (3,325) (7,903) - (19,416) Increase (decrease) in accounts payable 47,263 20,028 (103,146) - (35,855) Increase (decrease) in compensated absences 2,734 4,526 2,527 - 9,787 Increase (decrease) in customer deposits 5,174 - - - 5,174 Increase (decrease) in net pension liabilities 4,847 1,163 4,719 - 10,729 Increase (decrease) in pension deferred inflows (166) (162) (12) - (340) Net cash provided by operating activities $ 163,447 561,629 $ (101,577) $ (4,972) $ 618,527 $ 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 $ 3,920,628 $ 258,293 - $ $ 4,178,921 - $
Restricted 252,693 - - 15,172 267,865
Total cash and cash equivalents $ 252,693 3,920,628 $ 258,293 $ 15,172 $ 4,446,786 $ 18 NOTES TO THE BASIC FINANCIAL STATEMENTS
CITY OF MENDOTA | JUNE 30, 2025
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, 2025
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 accompanying 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.

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

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, 2025
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 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, 2025
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, 2025
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
During the current year, the City implemented GASB Statement No. 101, Compensated Absences. The City recognizes a liability for compensated absences for leave time that (1) has been earned for services previously rendered by employees, (2) accumulates and is allowable to be carried over to subsequent years, and (3) is more likely than not to be used as time off or otherwise settled during or upon separation from employment. Based on the criteria listed, two types of leave quality for liability recognition for compensated absences – vacation and sick leave. The liability for compensated absences is reported as incurred in the government-wide financial statements. A liability for compensated absences is recorded in the governmental funds only if the liability has matured because of employee resignations or retirements. The liability is measured based on leave balances as of year-end and current pay rates and include salary-related benefits, such as employer payroll taxes where applicable.

CITY OF MENDOTA | JUNE 30, 2025
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) 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.

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.

CITY OF MENDOTA | JUNE 30, 2025
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) Fund Balance Classification (Continued)
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.

The City Council establishes (and modifies or rescinds) fund balance commitments by passage of an ordinance or resolution. This is typically done through adoption and amendment of the budget. A fund balance commitment is further indicated in the budget document as a designation or commitment of the fund (such as for special incentives). Assigned fund balance is established by the City Council through adoption or amendment of the budget as intended for specific purpose (such as the purchase of fixed assets, construction, debt service, or for other purposes).

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

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

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

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

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

CITY OF MENDOTA | JUNE 30, 2025
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, 2025 are classified in the accompanying financial statements as follows:

Statement of Net Position:

Cash and investments 14,283,413 $
Cash and investments - restricted 267,865
Total cash and investments 14,551,278 $
Cash and investments as of June 30, 2025 consist of the following:

Cash on hand $ 700
Bank deposits 12,979,378
LAIF 1,303,335
Investments 267,865
Total cash and investments 14,551,278 $
A. Deposits
The carrying amount of the City’s cash deposit was $12,979,378 at June 30, 2025. The bank balance at June 30, 2025 was $13,115,171, 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, 2025
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 1,303,335 $ 12 months or less
Held by fiscal agents:

Money market 267,865 12 months or less
Total 1,571,200 $
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 $ 1,303,335 $ - $ 1,303,335
Held by fiscal agents:

Money market 267,865 - 267,865
Total 1,571,200 $ - $ 1,571,200 $
Ratings as of Year-End
CITY OF MENDOTA | JUNE 30, 2025
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:
 $267,865 of cash and investments (including amounts held by bond trustee) reported in the Sewer and the Mendota Joint Powers Financing Authority Funds 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, 2025
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, 2025:
 Investment in the Local Agency Investment Fund: valued at $1,303,335, 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 $267,865. 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, 2025 consist of the following:

Governmental Activities
General Gas Tax
HOME
Investment
Partnership
Program
Nonmajor
Governmental Total
Receivables:

Intergovernmental 1,410,758 $ 597,733 $ - $ 995,653 $ 3,004,144 $ Interest 897 5,008 - 4,028 9,933
Loans - - 1,142,245 636,274 1,778,519
Leases - 166,219 - - 166,219
Total receivables $ 598,630 1,581,985 $ 1,142,245 $ 1,635,955 $ 4,958,815 $ Business-Type Activities
Water
Fund
Sewer
Fund
Sanitation
Fund
Mendota Joint
Powers
Authority Total
Receivables:

Accounts 425,255 $ 231,466 $ 181,455 $ - $ 838,176 $
Intergovernmental 917,577 34,997 - 1,372 953,946
Interest 332 3,726 289 - 4,347
Allowance for uncollectible (72,103) (17,029) (14,884) - (104,016) Total receivables, net $ 1,132,346 391,875 $ 166,860 $ 1,372 $ 1,692,453 $ CITY OF MENDOTA | JUNE 30, 2025
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, 2025:

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 $4,814 in lease revenue and $5,559 in interest revenue during the current fiscal year related to this lease. As of June 30, 2025, the City’s receivable for lease payments was $166,219. 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, 2025, the balance of the deferred inflow of resources was $132,461. 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, 2025 are as follows:

Due From Due To
Major Funds:

General Fund 557,777 $ - $
HOME Investment Partnership Program Special Revenue Fund 8,682 - Sewer Fund 549,095 -
Total $ 557,777 557,777 $
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, 2025, 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 - 1,634,524
Sewer Fund 1,634,524 -
Total $ 1,634,524 1,634,524 $
CITY OF MENDOTA | JUNE 30, 2025
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, 2025 is as follows:

Balance
July 1, 2024 Additions Dispositions
Balance
June 30, 2025
Governmental Activities
Capital assets, not being depreciated:

Land 357,322 $ 143,935 $ - $ 501,257 $
Construction in progress 2,213,148 6,876,008 (6,340,589) 2,748,567 Total capital assets, not being depreciated 2,357,083 7,233,330 (6,340,589) 3,249,824 Capital assets, being depreciated:

Infrastructure 16,139,518 161,906 - 16,301,424
Land improvements 6,651,605 42,976 - 6,694,581
Buildings and improvements 1,465,318 7,864,413 - 9,329,731 Equipment 846,008 3,223,715 (187,633) 3,882,090
Total capital assets, being depreciated 27,480,156 8,915,303 (187,633) 36,207,826 Less: accumulated depreciation (1,557,027) (13,353,151) 187,633 (14,722,545) Total capital asset, being depreciated, net 7,358,276 14,127,005 - 21,485,281 Governmental activities capital assets, net $ 9,715,359 21,360,335 $ (6,340,589) $ 24,735,105 $ Depreciation expense was charged to the following governmental activities functions on the statement of activities:

Governmental Activities
General government 45,329 $
Public safety 181,715
Highways and streets 974,552
Public works 39,310
Parks and recreation 316,121
Total depreciation expense - governmental activities $ 1,557,027 CITY OF MENDOTA | JUNE 30, 2025
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, 2025 is as follows:

Balance
July 1, 2024 Acquisitions Dispositions
Balance
June 30, 2025
Business-Type Activities:

Capital assets, not being depreciated:

Land $ 1,325,374 $ - $ 1,325,374 - $
Construction in progress 4,456,792 122,073 (4,240,922) 337,943 Easements - 61,425 - 61,425
Total capital assets, not being depreciated 122,073 5,843,591 (4,240,922) 1,724,742 Capital assets, being depreciated:

Infrastructure 24,225,325 3,873,104 - 28,098,429
Buildings and improvements 10,285,096 621,503 - 10,906,599 Equipment 546,643 4,698,797 (123,044) 5,122,396
Total capital assets, being depreciated 39,209,218 5,041,250 (123,044) 44,127,424 Less: accumulated depreciation (14,818,287) (1,437,194) 123,044 (16,132,437) Total capital asset, being depreciated, net 3,604,056 24,390,931 - 27,994,987 Business-type activities capital assets, net $ 3,726,129 30,234,522 $ (4,240,922) $ 29,719,729 $ Depreciation expense was charged to the following business-type activities functions on the statement of activities:

Business-Type Activities:

Water $ 752,944
Sewer 684,250
Total - business-type activities $ 1,437,194
NOTE 7 – LONG-TERM LIABILITIES
A summary of governmental activities long-term debt transactions for the year ended June 30, 2025 is as follows:

Balance
July 1, 2024
Issued/
Transferred
Retired/
Transferred
Balance
June 30, 2025
Due Within
One Year
Governmental Activities:
141,652 18,073 - 159,725 88,593
Governmental activities long-term liabilities $ 18,073 141,652 $ - $ 159,725 $ 88,593 $ Compensated absences*
*The compensated absence activity shown in the table above is presented on a net change basis, as permitted by GASB Statement No. 101
CITY OF MENDOTA | JUNE 30, 2025
Notes to the Basic Financial Statements
33 NOTE 7 – LONG-TERM LIABILITIES (Continued)
A summary of business-type activities long-term debt transactions for the year ended June 30, 2025 is as follows:

Balance
July 1, 2024
Issued/
Transferred
Retired/
Transferred
Balance
June 30, 2025
Due Within
One Year
Business-Type Activities:

Revenue Bonds:
$ 3,895,000 $ - $ (85,000) $ 3,810,000 $ 95,000
Unamortized bond premium - 63,916 (2,541) 61,375 -
Subtotal 3,958,916 - (87,541) 3,871,375 95,000
120,000 - (59,000) 61,000 61,000
Notes from direct borrowings and direct placements:
239,000 - (57,000) 182,000 60,000
Total notes from direct borrowings and direct placements: - 4,317,916 (203,541) 4,114,375 216,000 - 3,451,833 (182,784) 3,269,049 210,405
95,207 - 9,787 104,994 91,034
Business-type activities long-term liabilities $ 7,864,956 9,787 $ (386,325) $ 7,488,418 $ 517,439 $ 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.

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% maturing April 1, 2026. 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.
*The compensated absence activity shown in the table above is presented on a net change basis, as permitted by GASB Statement No. 101
CITY OF MENDOTA | JUNE 30, 2025
Notes to the Basic Financial Statements
34 NOTE 7 – LONG-TERM LIABILITIES (Continued)
As of June 30, 2025, annual debt service requirements for business-type activities are as follows:

Year Ending
June 30 Principal Interest Totals
2026 60,000 $ 6,840 $ 66,840 $
2027 62,000 4,095 66,095
2028 60,000 1,350 61,350
Total $ 12,285 182,000 $ 194,285 $
USDA Water Improvement Loan
Year Ending
June 30 Principal Interest Totals
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 1,926,141 243,077 2,169,218
2031-2035 5,813 348,257 354,070
Total 3,269,049 $ 634,210 $ 3,903,259 $
Signature Bank Finance Lease Obligation (Solar Project) Year Ending
June 30 Principal Interest Totals
2026 95,000 $ 108,763 $ 203,763 $
2027 95,000 105,438 200,438
2028 95,000 101,638 196,638
2029 105,000 97,638 202,638
2030 105,000 93,438 198,438
2031-2035 600,000 399,825 999,825
2036-2040 540,000 309,544 849,544
2041-2045 755,000 221,150 976,150
2046-2050 850,000 113,769 963,769
2051-2052 10,656 570,000 580,656
Subtotal 3,810,000 1,561,859 5,371,859
Unamortized premium 61,375 - 61,375
Total 3,871,375 $ 1,561,859 $ 5,433,234 $
Mendota Joint Powers Financing Authority
Wastewater Refunding Revenue Bonds, Series 2021
Year Ended
June 30 Principal Interest Totals
2026 61,000 $ 1,157 $ 62,157 $
Total 61,000 $ 1,157 $ 62,157 $
Mendota Joint Powers Financing Authority
Lease Revenue Bonds, Series 2022
CITY OF MENDOTA | JUNE 30, 2025
Notes to the Basic Financial Statements
35 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 2025 Total
Capital contributions $ 480,844 418,118 $ 4,889,781 $ 1,139,404 $ 34,543 $ 37,303 $ 4,803 $ $ 7,004,796 Total amount of contract 7,484,276
Total to be recognized in future fiscal years $ 479,480 Year Ending June 30
NOTE 9 – DEPOSITS
Deposits as of June 30, 2025 consist of the following:

Water
Fund Total
Deposits:

Customer deposits 225,301 $ 225,301 $
Bridge project 479,480 479,480
Total deposits $ 704,781 704,781 $
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, 2025
Notes to the Basic Financial Statements
36 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:

General Fund
HOME
Investment
Partnership
Program
Nonmajor
Governmental
Funds Total
Unavailable revenues $ 289,221 $ - $ 289,221 - $
Unavailable revenues - loan 1,142,244 - 636,275 1,778,519 Total deferred inflows of resources $ 289,221 1,142,244 $ 636,275 $ 2,067,740 $ 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, 2025, employee contributions totaled $135,679 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, 2025, 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, 2025
Notes to the Basic Financial Statements
37 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 and one safety 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 on June 30, 2025, 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 7.87% 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 a required contribution for the unfunded liability of $6,371 for the fiscal year ended June 30, 2025.

CITY OF MENDOTA | JUNE 30, 2025
Notes to the Basic Financial Statements
38 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, 2025 were $296,061.

B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2025, the City reported a net pension liability for its proportionate share of the Plan of $178,318.

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, 2024, 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, 2023, rolled forward to June 30, 2024, using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension 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, 2023 and 2024 were as follows:

Proportion - June 30, 2023 0.0013%
Proportion - June 30, 2024 0.0015%
Change - Increase (Decrease) 0.0002%
For the year ended June 30, 2025, the City recognized pension expense of $206,980. At June 30, 2025, 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 $ - 364,731 $ Changes of assumptions - 4,582
Differences between actual and expected experience 601 15,414 Net differences between projected and actual earnings on plan investments - 10,260
Change in employer's proportion - 61,481
Differences between the employer's actual contributions and the employer's proportionate share of contributions - 210,820 Total $ 601 667,288 $
CITY OF MENDOTA | JUNE 30, 2025
Notes to the Basic Financial Statements
39 NOTE 13 – DEFINED BENEFIT PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued) $364,731 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2026. Other amounts reported as deferred outflow of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Years Ending
June 30,
2026 $ 132,168
2027 117,160
2028 56,144
2029 (3,516)
2030 -
Thereafter -
Total $ 301,956
C. Actuarial Assumptions
The total pension liabilities in the June 30, 2023 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, 2023
June 30, 2024
(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, 2023 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, 2025
Notes to the Basic Financial Statements
40 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%
$445,845 $178,318 -$41,862
CITY OF MENDOTA | JUNE 30, 2025
Notes to the Basic Financial Statements
41 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 had an outstanding amount of contributions to the pension plan of $647,875 required for the year ended June 30, 2025.

NOTE 14 – DEFICIT FUND BALANCES/NET POSITIONS
The following funds had deficit fund equity at June 30, 2025:

Major Funds:

HOME Investment Partnership Program Special Revenue Fund 8,681 $ Enterprise Funds:

Joint Powers Financing Authority 45,219
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, 2025, 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, 2025
Notes to the Basic Financial Statements
42 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.
43 REQUIRED SUPPLEMENTARY INFORMATION
CITY OF MENDOTA | JUNE 30, 2025
Pension Plan – Public Agency Cost-Sharing Multiple-Employer Plan Proportionate Share of Net Pension Liability (Asset) Last 10 Years* 44 2018 2019 2020 2021 2022 2023 2024 2025

0.0000% 0.0000% 0.0001% 0.0003% -0.0011% 0.0007% 0.0013% 0.0015% $ (3,773) - $ $ 7,214 $ 35,449 $ (62,015) $ 83,215 $ 166,331 $ 178,318$ 902,792 $ 1,141,007 $ 1,274,069 $ 1,154,780 $ 1,238,823 $ 1,462,052 $ 1,615,807 $ 2,977,459

0.00% -0.33% 0.57% 3.07% -5.01% 5.69% 10.29% 5.99%0.00% 102.66% 98.15% 94.41% 107.65% 92.91% 89.38% 91.00% NOTES TO SCHEDULEChanges in Benefit Terms - None
Changes of Assumptions - None
*Schedule is intended to show information for ten years. Additional years will be displayed as they become available.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 Proportion of the net pension liability (asset) CITY OF MENDOTA | JUNE 30, 2025
Pension Plan – Public Agency Cost-Sharing Multiple-Employer Plan Schedule of Contributions Last 10 Years*
45 2017 2018 2019 2020 2021 2022 2023 2024 2025
$ 59,178 $ 74,542 $ 87,172 $ 80,969 $ 100,063 $ 115,684 $ 126,102 $ 296,061 $ 364,731 74,542 59,178 87,172 80,969 100,063 115,684 126,102 296,061 364,731 $ - - $ - $ - $ - $ - $ - $ - $ - $
$ 1,141,007 902,792 $ 1,274,069 $ 1,154,780 $ 1,238,823 $ 1,462,052 $ 1,615,807 $ 2,977,459 $ 3,488,400 $

6.55% 6.53% 6.84% 7.01% 8.08% 7.91% 7.80% 9.94% 10.46%
*Schedule is intended to show information for ten years. Additional years will be displayed as they become available.Contribution deficiency (excess)Covered payrollContributions as a percentage of covered Contributions in relation to the actuarially determined contributionsActuarially required contribution (actuarially determined) CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
Budgetary Comparison Schedule
General Fund
The Notes the Budgetary Comparison Schedule is an integral part of this statement. 46 Original
Budget
Final
Budget
Actual
Amounts
Variance with
Final Budget

REVENUES
Taxes $ 2,605,530 $ 2,605,530 $ 4,216,363 $ 1,610,833
Licenses and permits 170,000 170,000 192,908 22,908
Intergovernmental 5,920,703 5,920,703 1,033,952 (4,886,751) Charges for services 1,393,314 1,393,314 1,150,523 (242,791) Fines 107,150 107,150 124,366 17,216
Use of money and property 117,720 117,720 164,939 47,219 Miscellaneous 21,320 21,320 55,267 33,947
Total revenues 10,335,737 10,335,737 6,938,318 (3,397,419)

EXPENDITURES
Current:

General government 2,273,874 2,273,874 670,098 1,603,776 Public safety 2,226,613 2,226,613 2,967,659 (741,046)
Public works 69,841 69,841 69,748 93
Building and planning 173,132 173,132 69,351 103,781
Parks and recreation 626,343 626,343 787,189 (160,846)
Capital outlay 5,251,780 5,251,780 2,207,530 3,044,250
Total expenditures 10,621,583 10,621,583 6,771,575 3,850,008 Excess (deficiency) of revenues over (under)
expenditures (285,846) (285,846) 166,743 452,589

OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets 10,000 10,000 2,250 (7,750) Transfers in 289,029 289,029 278 (288,751)
Transfers out - - (60,283) (60,283)
Total other financing sources (uses) 299,029 299,029 (57,755) (356,784) Net change in fund balance $ 13,183 13,183 $ 108,988 95,805 $ Fund balance - beginning 6,305,286
Fund balance - ending 6,414,274 $
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
Budgetary Comparison Schedule
Gas Tax 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
Intergovernmental $ 6,806,574 $ 6,806,574 $ 1,109,663 $ (5,696,911) Use of money and property - - 8,153 8,153
Total revenues 6,806,574 6,806,574 1,117,816 (5,688,758)

EXPENDITURES
Current:

Highways and streets 267,475 267,475 236,252 31,223
Capital outlay 6,357,050 6,357,050 1,071,499 5,285,551
Total expenditures 6,624,525 6,624,525 1,307,751 5,316,774 Excess (deficiency) of revenues over (under)
expenditures 182,049 182,049 (189,935) (371,984)
Net change in fund balance $ 182,049 182,049 $ (189,935) (371,984) $ Fund balance - beginning -
Change within financial reporting entity
(nonmajor to major) 1,128,935
Fund balance - beginning (restated) 1,128,935
Fund balance - ending $ 939,000
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
Notes to the Budgetary Comparison Schedules
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 for the year ended June 30, 2025.

Accordingly, the budgetary comparison schedule is not presented.

NOTE 2 – EXCESS OF EXPENDITURES OVER APPROPRIATIONS
As of June 30, 2025, expenditures exceeded appropriations in individual funds as follows:

Appropriations Category
Excess
Expenditures
General Fund:

Public safety 741,046 $
Parks and recreation 160,846
49 SUPPLEMENTARY INFORMATION
50 COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS
CITY OF MENDOTA | JUNE 30, 2025
Nonmajor Governmental Funds
Combining Balance Sheet
51 Nonmajor
Special
Revenue
Nonmajor
Capital
Projects Total
ASSETS
Cash and investments $ 3,713,257 $ 88,625 $ 3,801,882
Receivables 370 1,635,585 1,635,955
Total assets $ 88,995 5,348,842 $ 5,437,837 $

LIABILITIES
Accounts payable $ 1,101 510,889 $ 511,990 $
Total liabilities 1,101 510,889 511,990

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 636,275 - 636,275
Total deferred inflows of resources - 636,275 636,275

FUND BALANCES (DEFICIT)
Restricted for:

Redevelopment and housing 1,006,195 - 1,006,195
Public safety 802,586 - 802,586
Highways and streets 2,278,048 87,894 2,365,942
Parks and recreation 234,287 - 234,287
Assigned to:

Public safety 24,531 - 24,531
Unassigned - (143,969) (143,969)
Total fund balances (deficit) 87,894 4,201,678 4,289,572 Total liabilities and fund balances (deficit) $ 88,995 5,348,842 $ 5,437,837 $ CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 52 Nonmajor
Special
Revenue
Nonmajor
Capital
Projects Total

REVENUES
Taxes 1,078,144 $ - $ 1,078,144 $
Licenses and permits 16,376 - 16,376
Intergovernmental 1,427,058 - 1,427,058
Fines 1,724 - 1,724
Loan repayments 4,700 - 4,700
Use of money and property 34,298 2,680 36,978
Miscellaneous - 132,098 132,098
Total revenues 2,694,398 2,680 2,697,078

EXPENDITURES
Current:

Public safety 998,792 998,792 -
Highways and streets 728,421 728,421 -
Parks and recreation 83,642 83,642 -
Capital outlay 618,225 1,034,544 1,652,769
Total expenditures 618,225 2,845,399 3,463,624
Excess (deficiency) of revenues over (under)
expenditures (615,545) (151,001) (766,546)
Other financing sources (uses):

Transfers out (5,040) - (5,040)
Total other financing sources (uses) (5,040) - (5,040)
Net change in fund balances (620,585) (151,001) (771,586) Fund balances - beginning, as previously presented 5,481,614 87,429 5,569,043 (1,128,935) 621,050 (507,885)
Fund balances - beginning as restated 708,479 4,352,679 5,061,158 Fund balances (deficit) - ending $ 87,894 4,201,678 $ 4,289,572 $ Change within financial reporting entity
CITY OF MENDOTA | JUNE 30, 2025
Nonmajor Governmental Funds – Special Revenue Funds
Combining Balance Sheet
53 Housing
Income
(Formerly
nonmajor)
Gas Tax Police Grants
Local
Transportation
Fund LLMD
ASSETS
Cash and investments $ 494,444 $ 154,632 - $ $ 914,921 $ 47,731 Receivables - 453 212 612,226 35
Total assets $ - 494,897 $ 154,844 $ 1,527,147 $ 47,766 $

LIABILITIES
Accounts payable $ - - $ - $ 340,955 $ 848 $
Total liabilities - - - 340,955 848

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

FUND BALANCES (DEFICIT)
Restricted for:

Redevelopment and housing 494,897 - - - -
Public safety - - 130,313 - -
Highways and streets - - 1,186,192 - 46,918
Parks and recreation - - - - -
Assigned to:

Public safety - 24,531 - - -
Unassigned - - - - -
Total fund balances (deficit) - 494,897 154,844 1,186,192 46,918 Total liabilities and fund balances (deficit) $ - 494,897 $ 154,844 $ 1,527,147 $ 47,766 $ CITY OF MENDOTA | JUNE 30, 2025
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 $ 578,235 $ 510,823 $ 96,355 $ 387,895 $ 528,221 $ 3,713,257 Receivables 636,750 2,189 - 486 383,234 1,635,585
Total assets 580,424 $ 1,147,573 $ 96,355 $ 388,381 $ 911,455 $ 5,348,842 $

LIABILITIES
Accounts payable $ - 1,217 $ - $ - $ 167,869 $ 510,889 $ Total liabilities - 1,217 - - 167,869 510,889

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 636,275 - - - - 636,275
Total deferred inflows of resources 636,275 - - - - 636,275

FUND BALANCES (DEFICIT)
Restricted for:

Redevelopment and housing - 511,298 - - - 1,006,195
Public safety 579,207 - - 93,066 - 802,586
Highways and streets - - - 301,352 743,586 2,278,048
Parks and recreation - - 96,355 137,932 - 234,287
Assigned to:

Public safety - - - - - 24,531
Unassigned - - - (143,969) - (143,969)
Total fund balances (deficit) 511,298 579,207 96,355 388,381 743,586 4,201,678 Total liabilities and fund balances (deficit) $ 1,147,573 580,424 $ 96,355 $ 388,381 $ 911,455 $ 5,348,842 $ CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Governmental Funds – Special Revenue Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 55 Housing
Income
(Formerly
nonmajor)
Gas Tax
Police
Grants
Local
Transportation
Fund LLMD

REVENUES
Taxes $ - $ - $ - $ 21,767 - $
Licenses and permits - - - - -
Intergovernmental - 194,663 - 979,576 -
Fines - 1,724 - - -
Loan repayments 4,700 - - - -
Use of money and property 4,148 1,942 - 9,167 320
Miscellaneous - - - - -
Total revenues - 8,848 198,329 988,743 22,087

EXPENDITURES
Current:

Public safety - - 298,742 - -
Highways and streets - - - 386,040 18,266
Parks and recreation - - - - -
Capital outlay - - - 665,407 -
Total expenditures - - 298,742 1,051,447 18,266
Net change in fund balances - 8,848 (100,413) (62,704) 3,821 Fund balances - beginning, as previously presented 486,049 1,128,935 255,257 1,248,896 43,097 (1,128,935) - - - -
Fund balances - beginning as restated - 486,049 255,257 1,248,896 43,097 Fund balances (deficit) - ending $ - 494,897 $ 154,844 $ 1,186,192 $ 46,918 $ Change within financial reporting entity
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
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 $ 580,205 $ - $ - $ 476,172 - $ $ 1,078,144
Licenses and permits - - 16,376 - 16,376 -
Intergovernmental - - - 252,819 - 1,427,058
Fines - - - - - 1,724
Loan repayments - - - - - 4,700
Use of money and property 4,515 4,339 - 4,466 5,401 34,298 Miscellaneous - - 132,098 - - 132,098
Total revenues 4,339 584,720 132,098 20,842 734,392 2,694,398

EXPENDITURES
Current:

Public safety 700,050 - - - - 998,792
Highways and streets - - - - 324,115 728,421
Parks and recreation - - 83,642 - - 83,642
Capital outlay - - 15,970 - 353,167 1,034,544
Total expenditures - 700,050 99,612 - 677,282 2,845,399 Net change in fund balances (115,330) 4,339 20,842 32,486 57,110 (151,001) Fund balances - beginning, as previously presented 506,959 694,537 63,869 367,539 686,476 5,481,614 - - - - - (1,128,935)
Fund balances - beginning as restated 694,537 506,959 367,539 63,869 686,476 4,352,679 Fund balances (deficit) - ending $ 579,207 $ 511,298 $ 388,381 96,355 $ 743,586 $ 4,201,678 $ Change within financial reporting entity
CITY OF MENDOTA | JUNE 30, 2025
Nonmajor Governmental Funds – Capital Projects Funds
Combining Balance Sheet
57 CDBG - Sewer
and Drainage
Projects
Police Building
Capital Projects
Fund
Street Capital
Projects Total
ASSETS
Cash and investments $ 87,812 $ 813 $ 88,625 - $
Receivables 288 82 - 370
Total assets $ 1,101 87,894 $ - $ 88,995 $

LIABILITIES
Accounts payable - $ 1,101 $ - $ 1,101 $
Total liabilities 1,101 - - 1,101

FUND BALANCES (DEFICITS)
Restricted to:

Highways and streets - 87,894 - 87,894
Total fund balances (deficit) - 87,894 - 87,894
Total liabilities and fund balances (deficit) $ 1,101 87,894 $ - $ 88,995 $ CITY OF MENDOTA | JUNE 30, 2025
Nonmajor Governmental Funds – Capital Projects Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 58 CDBG - Sewer
and Drainage
Projects
Police Building
Capital Projects
Fund
Street Capital
Projects Total

REVENUES
Use of money and property $ 1,937 743 $ - $ 2,680 $
Total revenues 1,937 743 - 2,680

EXPENDITURES
Capital outlay 618,225 - - 618,225
Total expenditures 618,225 - - 618,225
Excess (deficiency) of revenues over (under)
expenditures (616,288) 743 - (615,545)
Transfers out (4,762) - (278) (5,040)
Total other financing sources (uses) (4,762) - (278) (5,040) Net change in fund balances (621,050) 743 (278) (620,585) Fund balances (deficit) - beginning 87,151 - 278 87,429 Change within financial reporting entity 621,050 - - 621,050 Fund balances - beginning (restated) 87,151 621,050 278 708,479 Fund balances (deficit) - ending $ - 87,894 $ - $ 87,894 $ CITY OF MENDOTA | JUNE 30, 2025
Schedule of Expenditures of Federal Awards
The notes to the schedule of expenditures of federal awards is an integral part of this statement. 59 Assistance Pass-Through
Listing Grantor's Federal
Number Number Expenditures
U.S. DEPARTMENT OF TREASURY
Passed through County of Fresno Department of Public Works and Planning:

COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Coronavirus Aid, Relief, and Economic Sec. Act ARPA 21.027 22-539 $ 97,906 Total U.S. Department of Treasury 97,906
U.S. DEPARTMENT OF TRANSPORTATION
Passed through California Department of Transportation:

Highway Planning and Construction:

Highway Planning and Construction - Surface Transportation Block Grant STPL-5285(020) Mendota: SR 33 RRXG, 9th Street RRXG, Naples and Belmont RRXG, and SR 180/N Benito 20.205 STPL-5285(020) 6,418 Highway Planning and Construction - Congestion Mitigation and Air Quality Improvement Program and Surface Transportation : 20.205 CML-5285(025) 626,739 Block Grant Program Derrick & Oller Roundabout
Subtotal Highway Planning and Construction 633,157
Passed through Office of Traffic Safety:

Highway Safety Cluster:

State and Community Highway Safety - Selective Traffice Enforcement Program 20.600 PT24114 7,061 State and Community Highway Safety - Selective Traffice Enforcement Program 20.600 PT25174 2,960 Subtotal Highway Safety Cluster 10,021
Minimum Penalties for Repeat Offenders for Driving While Intoxicated - Selected Traffic Enforcement Program (DUI) 20.608 PT25174 4,260 Total U.S. Department of Transportation 647,438
U.S. DEPARTMENT OF JUSTICE
Passed through Community Oriented Policing Services:

Public Safety Partnership and Community Policing Grants - COPS Hiring Program 16.710 15JCOPS-23-GG-04634-UHPX 78,866 Public Safety Partnership and Community Policing Grants - COPS Hiring Program 16.710 15JCOPS-24-GG-03536-UHPX 56,306 Subtotal Public Safety Partnership and Community Policing Grants 135,172 Total U.S. Department of Justice 135,172
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD)
Passed through County of Fresno Department of Public Works and Planning - Community Development:

CDBG - Entitlement Grants Cluster:

Community Development Block Grants/Entitlement Grants - County of Fresno CDBG 14.218 20471 8,248 Subtotal CDBG - Entitlement Grants Cluster 8,248
Total U.S. Department of Housing and Urban Development (HUD) 8,248 TOTAL EXPENDITURES OF FEDERAL AWARDS $ 888,764
Federal Grantor/Pass-Through Grantor/Program Title
CITY OF MENDOTA | JUNE 30, 2025
Notes to the Schedule of Expenditures of Federal Awards 60 NOTE 1 – GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the City of Mendota, California (the City). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

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

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

NOTE 4 – INDIRECT COST RATE
The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance for the period July 1, 2024 through September 30, 2024 and has also elected not to use the 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance for the period October 1, 2024 through June 30, 2025.

NOTE 5 – PASS-THROUGH ENTITIES’ IDENTIFYING NUMBER
When federal awards are received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the pass-through entity. When the City determined that no identifying number was assigned for a program or the City was unable to obtain an identifying number from a pass-through entity, the City indicated “--” as the pass-through identifying number. 61 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, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements and have issued our report thereon dated March 26, 2026.

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

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

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. We identified a deficiency in internal control, described in the accompanying schedule of findings and questioned costs as item 2025-001 that we consider to be a material weakness.
62 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 an instance of noncompliance or other matters that is required to be reported under Government Auditing Standards and which is described in the accompanying schedule of findings and questioned costs as item 2025-002.

The City’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the City’s response to the findings identified in our audit and described in the accompanying schedule of findings and questioned costs. The City’s response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.

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

Clovis, California
March 26, 2026
63 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE

FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER

COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
To the Honorable Mayor and City Council
City of Mendota, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited City of Mendota, California’s (the City) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of City’s major federal programs for the year ended June 30, 2025. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2025.

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

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

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

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City’s federal programs. 64 Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of each major federal program as a whole.

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

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

Other Matters
The results of our auditing procedures disclosed an instance of noncompliance which is required to be reported in accordance with the Uniform Guidance and which is described in the accompanying schedule of findings and questioned costs as item 2025-002. Our opinion on each major federal program is not modified with respect to these matters.

Government Auditing Standards requires the auditor to perform limited procedures on the City’s response to the noncompliance findings identified in our compliance audit 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 compliance and, accordingly, we express no opinion on the response.

Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. 65 Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance.

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

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

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

Clovis, California
March 26, 2026
66 FINDINGS AND QUESTIONED COSTS
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
Schedule of Findings and Questioned Costs
67 SECTION I – SUMMARY OF AUDITOR’S RESULTS
Financial Statements
Type of auditor's report issued:

Internal control over financial reporting:

Material weaknesses identified? X Yes No
Significant deficiencies identified -
not considered to be material weaknesses? Yes X None reported Noncompliance material to financial statements noted? Yes X No Federal Awards
Internal control over major programs:

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

Any audit findings disclosed that are required to be
reported in accordance with 2 CFR section 200.516(a)? X Yes No Identification of major programs:

Federal Assistance Listing Number

20.205 Highway Planning and Construction
(Federal-Aid Highway Program)
Dollar threshold used to distinguish between Type A
and Type B programs:

Auditee qualified as low-risk auditee? Yes X No
Name of Federal Program or Cluster
$750,000
Unmodified
Unmodified
CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
Schedule of Findings and Questioned Costs
(Continued)
68 SECTION II – FINANCIAL STATEMENT FINDINGS
Finding 2025-001 – Material Weakness in Internal Control over Revenue Recognition and Year-End Accruals Condition: During our audit, we identified misstatements in revenues and related grant receivables/accruals in various governmental funds that had not been properly recorded in accordance with U.S. GAAP as of year-end. These misstatements were not detected by the City’s internal control processes during the year-end close and required auditproposed adjusting journal entries after receipt of the City’s final trial balance. Management reviewed the proposed adjustments and corrected the misstatements in the financial statements.

Criteria: Management is responsible for establishing and maintaining internal control over financial reporting sufficient to ensure transactions are recorded accurately, completely, and in accordance with U.S. GAAP. As part of the year-end financial reporting process, significant revenue accounts and related receivables/accruals should be analyzed, reconciled to supporting documentation, and reviewed to ensure they are recognized in the proper period and in the proper amounts before the trial balance is finalized.

Cause: Finance personnel did not consistently apply U.S. GAAP requirements related to revenue recognition and year-end accruals. In addition, the City’s review and reconciliation procedures during the year-end close were not sufficient to detect and correct the misstatements before the records were submitted for audit.

Effect: The audit identified material misstatements in revenues and related grant receivables/accruals, including the following:
 General Fund revenues were overstated by approximately $290,000.  Nonmajor governmental fund revenues were understated by approximately $47,000.  Grant receivables and related revenue accruals were overstated by approximately $175,000.  Grant receivables and related revenue accruals were understated by approximately $95,000.

Accordingly, audit adjustments were required to correct the City’s accounting records and fairly present the financial statements in conformity with U.S. GAAP.

Recommendation: We recommend the City strengthen its year-end financial close process over revenue recognition and related receivables/accruals by:

1. Providing targeted U.S. GAAP training to personnel responsible for recording revenue transactions and year-end accruals;

2. Preparing documented year-end reconciliations for significant revenue accounts, grant activity, and related receivables/accruals; and

3. Implementing a supervisory review of those reconciliations and proposed year-end entries to help ensure revenues and related receivables/accruals are recorded completely, accurately, and in the proper period before the trial balance is finalized.

Management’s Response: See Corrective Action Plan.

CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
Schedule of Findings and Questioned Costs
(Continued)
69 SECTION III – FEDERAL AWARD FINDINGS
Finding 2025-002 – Completeness of the Schedule of Expenditures of Federal Awards (Material Weakness) Condition: During our audit of the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2025, we noted that the SEFA was incomplete and required adjustment because certain federal program expenditures were not accurately reported. Specifically, expenditures for the following program were initially understated and were subsequently corrected by management:
 ALN 20.205 – Highway Planning and Construction: understated by $402,822 Criteria: Title 2 CFR 200.302(b)(2) of the Uniform Guidance requires nonfederal entities to maintain records that identify, in their accounts, all federal awards received and expended and to provide accurate, current, and complete disclosure of the financial results of each federal award or program. This includes accurately reporting federal expenditures in the SEFA.

Cause: The misstatement resulted from inadequate review and reconciliation procedures during preparation of the SEFA.

Specifically, the SEFA was not adequately reconciled to the underlying accounting records and supporting grant documentation prior to submission for audit.

Effect: An incomplete or inaccurate SEFA may result in federal expenditures being omitted or misstated, which could affect the identification of major programs and the scope of the Single Audit. As a result, noncompliance with applicable federal requirements may not be identified and reported. In addition, inaccurate SEFA reporting may impair compliance with Single Audit reporting requirements.

Recommendation: We recommend that City personnel responsible for preparation of the SEFA strengthen year-end review and reconciliation procedures to ensure that all federal expenditures are accurately identified, supported, and included in the SEFA in accordance with Title 2 CFR 200.302(b)(2) of the Uniform Guidance. This should include reconciliation of the SEFA to the general ledger, grant records, and other supporting documentation prior to submission for audit.

Management’s Response: See Corrective Action Plan.

CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
Summary Schedule of Prior Audit Findings
70 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.

Status: Not implemented.

CITY OF MENDOTA | FOR THE YEAR ENDED JUNE 30, 2025
Corrective Action Plan
71 1
AGENDA ITEM – STAFF REPORT
TO: HONORABLE MAYOR AND COUNCILMEMBERS
FROM: CRISTIAN GONZALEZ, CITY MANAGER
VIA: NORA VALDEZ, FINANCE DIRECTOR
SUBJECT: WAIVING OF THE SECOND READING AND ADOPTING ORDINANCE NO. 26-01, AMENDING TITLE 15 OF THE MENDOTA MUNICIPAL CODE RELATED TO ADOPTION BY REFERENCE OF THE 2025 CALIFORNIA BUILDING CODE AND ASSOCIATED TRADE CODES
DATE: APRIL 21, 2026
ISSUE
Should the City Council waive the second reading and adopt Ordinance No. 26-01, amending Title 15 of the Mendota Municipal Code to adopt by reference of the 2025 California Building Code and related Trade Codes?

BACKGROUND
Title 15 of the Mendota Municipal Code (“MMC”), Buildings and Construction, incorporates by reference the California Building Standards Codes, including the California Building Code and associated trade codes (collectively “Standard Codes”), in order to address compliance with industry-standard health and safety practices related to construction. The various Standard Codes are generally updated by the California Building Standards Commission (“CBSC”) on a triennial basis. In 2023, the City of Mendota (“City”) incorporated by reference the then-current 2022 set of California Standard Codes and now the newly adopted 2025 set of California Standard Codes must be enforced by the building department beginning this year.

On March 17, 2026, the City Council introduced and waived the first reading of Ordinance No. 26-01 and scheduled the second reading and public hearing for the April 7, 2026 City Council Meeting. A public notice regarding the public hearing was published in the March 25, 2026 edition of The Firebaugh-Mendota Journal.

ANALYSIS
As the Standard Codes adopted by the CBSC take effect, typically on January 1st of the calendar year following their adoption, all agencies are required to implement the provisions of those codes, unless local circumstances dictate that amendments are appropriate. As such, the City must amend Title 15 of the MMC to reflect the most current Standard Codes.

FISCAL IMPACT
None.
2 RECOMMENDATION
Staff recommends that the City Council waive the second reading and adopt Ordinance No. 26- 01, amending Title 15 of the Mendota Municipal Code to adopt by reference of the 2025 California Building Code and related Trade Codes, and schedule a public hearing for the April 7, 2026 regular City Council meeting.

Attachment:

1. Ordinance No. 26-01
1 BEFORE THE CITY COUNCIL
OF THE

CITY OF MENDOTA, COUNTY OF FRESNO
ORDINANCE NO. 26-01

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MENDOTA AMENDING TITLE 15 OF THE MENDOTA MUNICIPAL CODE TO ADOPT THE 2025 CALIFORNIA

BUILDING CODE AND RELATED TRADE CODES BY REFERENCE
WHEREAS, the City of Mendota (“City”) is empowered to protect the health and safety of its citizens; and
WHEREAS, Title 15 of the Mendota Municipal Code (“MMC”), Buildings and Construction, incorporates by reference the California Building Standards Code, including the California Building Code and associated trade codes in order to address compliance with industry-standard health and safety practices related to construction; and WHEREAS, the California State Building and related Trade Codes are updated by the California Building Standards Commission (“CBSC”) on a triennial basis; and WHEREAS, in 2023, the City incorporated by reference the then-current 2022 set of California State Building and related Trade Codes; and WHEREAS, the CBSC recently adopted its 2025 standards which must be enforced by the City’s building department starting in 2026.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Mendota hereby amends the Mendota Municipal Code as follows:

Section 1. Section 15.08.010 of Chapter 15.08 of Title 15 of the Mendota Municipal Code is hereby amended to read as follows:

15.08.010 California Building Code adopted by reference.

The California Building Code, including the Appendices as referenced in the 2022 2025 California Building Code Standards and the International Building Code Standards is adopted by reference.

Section 2. Section 15.12.010 of Chapter 15.12 of Title 15 of the Mendota Municipal Code is hereby amended to read as follows:

15.12.010 California Mechanical Code adopted by reference.

The 2022 2025 Edition of the California Mechanical Code, including Appendices A through H J, is adopted by reference in its entirety. 2 Section 3. Section 15.16.010 of Chapter 15.16 of Title 15 of the Mendota Municipal Code is hereby amended to read as follows:

15.16.010 California Electrical Code adopted by reference.

The 2022 2025 Edition of the California Electrical Code, including Annex A through Annex J K is adopted by reference.

Section 4. Section 15.20.010 of Chapter 15.20 of Title 15 of the Mendota Municipal Code is hereby amended to read as follows:

15.20.010 California Plumbing Code adopted by reference.

The 2022 2025 Edition of the California Plumbing Code and Appendices and the International Association of Plumbing and Mechanical Officials (IAPMO) Installation Standards are adopted by reference.

Section 5. Section 15.24.010 of Chapter 15.24 of Title 15 of the Mendota Municipal Code is hereby amended to read as follows:

15.24.010 California Fire Code adopted by reference.

The 2022 2025 Edition of the California Fire Code is adopted by reference in its entirety.

Section 6. Section 15.32.010 of Chapter 15.32 of Title 15 of the Mendota Municipal Code is hereby amended to read as follows:

15.32.010 California Administrative Code adopted by reference.

The 2022 2025 Edition of the California Building Standards Administrative Code is adopted by reference in its entirety.

Section 7. Section 15.40.010 of Chapter 15.40 of Title 15 of the Mendota Municipal Code is hereby amended to read as follows:

15.40.010 California Referenced Standards Code adopted by reference.

The 2022 2025 Edition of the California Referenced Standards Code, with appendices, is adopted by reference in its entirety.

Section 8. Section 15.44.010 of Chapter 15.44 of Title 15 of the Mendota Municipal Code are hereby amended to read as follows:

15.44.010 California Energy Code adopted by reference.
3 The 2022 2025 Edition of the California Energy Code is adopted by reference in its entirety.

Section 9. Section 15.48.010 of Chapter 15.48 of Title 15 of the Mendota Municipal Code is hereby added to read as follows:

15.48.010 California Residential Code adopted by reference.

The 2022 2025 Edition of the California Residential Code, including Appendices A AA through Z NL, is adopted by reference in its entirety.

Section 10. Section 15.52.010 of Chapter 15.52 of Title 15 of the Mendota Municipal Code is hereby added to read as follows:

15.52.010 California Green Building Standards Code adopted by reference.

The 2022 2025 Edition of the California Green Building Standards Code, including Appendices A4, A5, and A6.1 A6, is adopted by reference in its entirety.

SECTION 11. The City Council hereby finds and determines that its adoption of this Ordinance is not subject to environmental review under the Public Resources Code, § 21000 et seq., the California Environmental Quality Act (“CEQA”), because these amendments do not have the potential to result in either a direct physical change in the environment or a reasonably foreseeable indirect physical change in the environment and therefore are not considered a “project” under CEQA. (Pub. Res. Code, § 21065; Cal.

Code Regs., tit. 14, §§ 15378(a), 15064(d)(3).)
SECTION 12. If any section, subsection, sentence, clause, phrase, or portion of this Ordinance is held for any reason to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of the Ordinance. The City Council of the City of Mendota hereby declares that it would have adopted the remainder of this Ordinance as if such invalid portion had been deleted.

SECTION 13. The Mayor shall sign and the City Clerk shall certify the passage of this Ordinance and will see that it is published and posted in the manner required by law.

SECTION 14. This ordinance shall become effective and in full force at 12:00 midnight on the 31st day following its adoption.
4 * * * * * * * * * *
The foregoing ordinance was introduced on the 17th day of March, 2026, and duly passed and adopted by the City Council of the City of Mendota at a regular meeting thereof held on the 21st day of April, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
_____________________
Victor Martinez, Mayor
ATTEST:

Celeste Cabrera-Garcia, City Clerk
APPROVED AS TO FORM:

John Kinsey, City Attorney
Animal Control
Monthly Log
March 2026

ADDRESS TYPE DATE BREED/DESCRIPTION SEX OWNER IMPOUND Y/N DOG DISPOSITION CASE DISPOSITION OFFENSE FINE OFFICER 202 I ST ANIMAL COMPLAINT 3/3/2026 4 DOGS UNK UNK NO UNABLE TO LOCATE NECESSARY ACTION TAKEN 0 $0.00 A.NAVARRO 807 CANAL ST ANIMAL COMPLAINT 3/4/2026 5 DOGS M/F NO UNABLE TO CONTAIN CITED 1 $550.00 C.NAVARRO 647 PEREZ ST ANIMAL COMPLAINT 3/4/2026 CAT UNK UNK NO DECEASED NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 625 S KATE ST ANIMAL COMPLAINT 3/4/2026 1 S DOG UNK NO CONTAINED BY OWNER CITED 1 $200.00 C.NAVARRO 647 S KATE ST ANIMAL COMPLAINT 3/4/2026 1144 CAT UNK NONE NO DECEASED NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 775 I ST ANIMAL COMPLAINT 3/4/2026 1 LRG DOG M/F NO CONTAINED BY OWNER WARNING 1 $0.00 C.NAVARRO 211 SMOOT AVE ANIMAL COMPLAINT 3/5/2026 PUPPIES UNK NONE NO UNABLE TO LOCATE NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 1759 7TH ST LOST/FOUND 3/5/2026 2 PUPPIES M/F NONE YES SHELTER NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 617 GARCIA ST ANIMAL COMPLAINT 3/5/2026 3 PUPPIES F NONE YES RESCUE NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 101 KATE CT ANIMAL COMPLAINT 3/5/2026 1 DOG M/F NO CONTAINED BY OWNER NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 775 I ST ANIMAL COMPLAINT 3/5/2026 1 LRG DOG M/F NO CONTAINED BY OWNER NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 261 OLLER ST ANIMAL COMPLAINT 3/6/2026 1 DOG UNK NONE NO UNABLE TO LOCATE NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 6TH ST/ QUINCE ST ANIMAL COMPLAINT 3/6/2026 1 LRG DOG UNK NONE NO GONE ON ARRIVAL NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO MENDOTA PD LOST/FOUND 3/9/2026 RETURNING PITBULL F YES RETURNED TO OWNER CITED 1 $100.00 A.NAVARRO MENDOTA ELEMENTARY ANIMAL COMPLAINT 3/9/2026 2 LRG DOGS UNK UNK NO GONE ON ARRIVAL NECESSARY ACTION TAKEN 0 $0.00 A.NAVARRO POOL PARK LOST/FOUND 3/10/2026 LOST DOG F NO UNABLE TO LOCATE NECESSARY ACTION TAKEN 1 $0.00 A.NAVARRO 1048 QUINCE ANIMAL COMPLAINT 3/11/2026 LARGE PITBULL M/F YES CONTAINED BY OWNER CITED 2 $300.00 C.NAVARRO /A.NAVARRO J ST/ I ST ANIMAL COMPLAINT 3/11/2026 PACK OF DOGS UNK UNK YES 1 DOG XFER DOG POUND NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO /A.NAVARRO 107 KATE ANIMAL COMPLAINT 3/11/2026 1144 CAT UNK UNK NO DISPOSED COMPLETE 0 $0.00 C.NAVARRO 807 KATE ANIMAL COMPLAINT 3/12/2026 4 DOGS UNK NO GONE ON ARRIVAL CITED 2 $1,000.00 C.NAVARRO 1048 QUINCE ANIMAL COMPLAINT 3/12/2026 PITBULL M YES 3 DOGS SURRENDERED CITED 3 $175.00 C.NAVARRO 1237 OLLER ANIMAL COMPLAINT 3/12/2026 SEVERELY INJURED DOG/ NEGLECT BY OWNER M YES SLEEP CITED 1 $175.00 C.NAVARRO /A.NAVARRO 654 LOZANO ANIMAL COMPLAINT 3/12/2026 DOBERMAN WITH CHAIN AROUND NECK F UNK YES RESCUE NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO DERRICK/ 6TH ST ANIMAL COMPLAINT 3/12/2026 DOG GOING IN AND OUT OF TRAFFIC UNK UNK NO GONE ON ARRIVAL NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 230 MALDONADO ANIMAL COMPLAINT 3/13/2026 LOOSE DOG UNK NO CONTAINED BY OWNER CITED 1 $100.00 C.NAVARRO MENDOTA ELEMENTARY ANIMAL COMPLAINT 3/13/2026 2 PUPPIES M/F UNK YES RESCUE NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO KATE/ 7TH ST ANIMAL COMPLAINT 3/13/2026 SMALL DOG UNK UNK NO GONE ON ARRIVAL NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO MENDOTA PD LOST/FOUND 3/13/2026 1 DOG M UNK YES SHELTER NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 240 GREGG CT N ANIMAL COMPLAINT 3/17/2026 1144 CAT UNK UNK NO DISPOSED BY PROP OWNER NECESSARY ACTION TAKEN 0 $0.00 A.NAVARRO PUCHEU/ 10TH ANIMAL COMPLAINT 3/19/2026 1 SMALL DOG UNK NO CONTAINED BY OWNER NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 11TH/ QUINCE PUBLIC HAZARD 3/19/2026 DOG IN THE MIDDLE OF ST UNK UNK NO UNABLE TO CONTAIN NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 1675 11TH ST PUBLIC HAZARD 3/19/2026 AGGRESSIVE DOG UNK UNK NO UNABLE TO CONTAIN NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 1717 JENNINGS ANIMAL COMPLAINT 3/21/2026 KITTENS UNK UNK YES XFER FOSTER NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 900 AIRPORT BLVD ANIMAL COMPLAINT 3/21/2026 4 DOGS TRESSPASSING M/F NO UNABLE TO CONTAIN NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 654 LOZANO LOST/FOUND 3/21/2026 PITBULL MISSING UNK NO DOG NOT PICKED UP BY AC NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 226 J ST LOST/FOUND 3/23/2026 BLK POODLE BEEN THERE FOR 3 DAYS M YES RETURNED TO OWNER NECESSARY ACTION TAKEN 0 $0.00 A.NAVARRO 546 SORENSEN ANIMAL COMPLAINT 3/23/2026 1144 CAT UNK UNK NO DISPOSED NECESSARY ACTION TAKEN 0 $0.00 A.NAVARRO MCCABE ELEMENTARY ANIMAL COMPLAINT 3/24/2026 1 S DOG F UNK YES RETURNED TO OWNER NECESSARY ACTION TAKEN 0 $0.00 A.NAVARRO SUNNYSIDE PET HOSPITAL SPECIAL DETAIL 3/24/2026 DROP OFF DOGS FOR HEALTH CHECKS M UNK NO HEALTH CHECKS COMPLETE 0 $0.00 A.NAVARRO 211 SMOOT AVE ANIMAL COMPLAINT 3/25/2026 3 PUPPIES M/F UNK YES RESCUE COMPLETE 0 $0.00 C.NAVARRO /A.NAVARRO 1100 2ND ST ANIMAL COMPLAINT 3/25/2026 CATS UNK UNK NO RELOCATED TO RANCH NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO DOG POUND LOST/FOUND 3/25/2026 RETURNING DOG M NO RETURNED TO OWNER CITED 1 $50.00 C.NAVARRO 534 4TH ST ANIMAL COMPLAINT 3/26/2026 PUPPY YELPING & CRYING UNK NO UNFOUNDED UNFOUNDED 0 $0.00 A.NAVARRO 7TH/ MARIE ANIMAL COMPLAINT 3/28/2026 1 LRG DOG M UNK NO UNABLE TO CONTAIN GONE ON ARRIVAL 0 $0.00 C.NAVARRO 1000 2ND ST LOST/FOUND 3/28/2026 MISSING TERRIER M NO RETURNED TO OWNER CITED 1 $50.00 C.NAVARRO 647 PEREZ ST ANIMAL COMPLAINT 3/28/2026 REQ PHONE CALL FOR HER CAT UNK NO ADV AC DOES NOT DEAL WITH CATS NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 307 GOMEZ ANIMAL COMPLAINT 3/28/2026 1 LRG DOG SURRENDER F YES SURRENDERING DOG PER MAYOR VICTOR MARTINEZ NECESSARY ACTION TAKEN 0 $0.00 C.NAVARRO 0 $0.00
RESCUE: 8
RETURN TO OWNER: 9
SLEEP: 2
AT POUND: 7
TOTAL: $2,700.00
Code Enforement
Monthly Log
March 2026
ADDRESS TYPE OF CASE 1ST NOTICE DEADLINE STATUS FINE AMOUNT OFFICER 350 SORENSEN AVE PATROL CHECK 3/1/2026 N/A CHECKS OKAY $0.00 A.NAVARRO 1466 3RD ST COMMUNITY CONTACT 3/1/2026 N/A COMPLETE $0.00 A.NAVARRO 650 OLLER ST EQUIPMENT REPAIR 3/2/2026 N/A COMPLETE $0.00 A.NAVARRO 11TH ST/ OLLER ST MUNICODE VIOLATION(WEEDS) 3/2/2026 N/A WARNING $0.00 A.NAVARRO 1081 PUCHEU ST MUNICODE VIOLATION (WEEDS) 3/2/2026 N/A WARNING $0.00 A.NAVARRO 948 OLLER ST MUNICODE VIOLATION (WEEDS) 3/2/2026 N/A WARNING $0.00 A.NAVARRO 954 OLLER ST MUNICODE VIOLATION (WEEDS) 3/2/2026 N/A WARNING $0.00 A.NAVARRO 719 QUINCE ST MUNICODE VIOLATION (WEEDS) 3/2/2026 N/A WARNING $0.00 A.NAVARRO 1641 6TH ST MUNICODE VIOLATION (WEEDS) 3/2/2026 N/A WARNING $0.00 A.NAVARRO 1416 7TH ST MUNICODE VIOLATION (WEEDS) 3/2/2026 N/A WARNING $0.00 A.NAVARRO 1297 OLLER ST COMMUNITY CONTACT 3/2/2026 N/A COMPLETE $0.00 A.NAVARRO 350 SORENSEN AVE PATROL CHECKS 3/2/2026 N/A CHECKS OKAY $0.00 A.NAVARRO 510 W KEARNEY BLVD SPECIAL DETIAL 3/3/2026 N/A COMPLETE $0.00 A.NAVARRO 2200 FRESNO STREET SPECIAL DETAIL 3/3/2026 N/A COMPLETE $0.00 A.NAVARRO 836 OLLER ST EQUIPMENT REPAIR 3/3/2026 N/A COMPLETE $0.00 A.NAVARRO 12759 7TH ST CITIZEN ASSIST 3/3/2026 N/A COMPLETE $0.00 A.NAVARRO 650 OLLER ST EQUIPMENT REPAIR 3/3/2026 N/A COMPLETE $0.00 A.NAVARRO 760 LOLITA ST MUNICODE VIOLATION (METAL,JUNK) 3/3/2026 N/A WARNING $0.00 A.NAVARRO 700 DERRICK AVE PATROL CHECKS 3/3/2026 N/A CHECKS OKAY $0.00 A.NAVARRO 200 DERRICK AVE NON-INJURY VEHICLE 3/4/2026 N/A REPORT TO FOLLOW $0.00 A.NAVARRO BLACK AVE/ ROWE AVE PUBLIC HAZARD 3/4/2026 N/A COMPLETE $0.00 C.NAVARRO 1891 8TH ST FOLLOW UP 3/4/2026 N/A COMPLETE $0.00 C.NAVARRO CITY HALL COMMUNITY CONTACT 3/4/2026 N/A COMPLETE $0.00 C.NAVARRO 760 LOLITA ST DELIVER MESSAGE 3/4/2026 N/A COMPLETE $0.00 C.NAVARRO 1567 N EFFIE ST SPECIAL DETAIL 3/4/2026 N/A COMPLETE $0.00 A.NAVARRO 1106 6TH ST FOLLOW UP 3/4/2026 N/A COMPLETE $0.00 C.NAVARRO 200 DERRICK AVE MUNICODE VIOLATION (PERMIT CHECK) 3/5/2026 N/A CHECKS OKAY $0.00 C.NAVARRO 111 BELMONT AVE COMMUNITY CONTACT 3/5/2026 N/A COMPLETE $0.00 C.NAVARRO 766 DERRICK AVE MUNICODE VIOLATION (WEEDS) 3/5/2026 N/A WARNING $0.00 C.NAVARRO 750 DERRICK AVE MUNICODE VIUOLATION (WEEDS) 3/5/2026 N/A WARNING $0.00 C.NAVARRO 700 DERRICK AVE MUNICODE VIOLATION (WEEDS) 3/5/2026 N/A WARNING $0.00 C.NAVARRO 680 DERRICK AVE MUNICODE VIOLATION (WEEDS) 3/5/2026 N/A WARNING $0.00 C.NAVARRO 115 BELMONT AVE MUNICODE VIOLATION (WEEDS) 3/5/2026 N/A WARNING $0.00 C.NAVARRO 619 GAXIOLA ST MUNICODE VIOLATION 3/5/2026 N/A WARNING $0.00 C.NAVARRO 101 KATE CT PATROL CHECKS 3/5/2026 N/A CHECKS OKAY $0.00 C.NAVARRO MARIE ST/9TH ST FOLLOW UP 3/6/2026 N/A COMPLETE $0.00 C.NAVARRO 766 DERRICK AVE COMMUNITY CONTACT 3/6/2026 N/A COMPLETE $0.00 C.NAVARRO 272 GREGG CT MUNICODE VIOLATION (PERMIT CHECK) 3/6/2026 N/A CHECKS OKAY $0.00 C.NAVARRO 570 DERRICK AVE COMMUNITY CONTACT 3/6/2026 N/A COMPLETE $0.00 C.NAVARRO MARIE ST/ 6TH ST MUNICODE VIOLATION (WEEDS) 3/6/2026 N/A CITE $100.00 C.NAVARRO 250 BLACK AVE COMMUNITY CONTACT 3/6/2026 N/A COMPLETE $0.00 C.NAVARRO DERRICK/ BELMONT FOLLOW UP 3/6/2026 N/A COMPLETE $0.00 C.NAVARRO 1099 7TH ST MUNICODE VIOLATION (WEEDS) 3/6/2026 N/A WARNING $0.00 C.NAVARRO POOL PARK PATROL CHECKS 3/7/2026 N/A COMPLETE $0.00 C.NAVARRO 760 LOLITA ST FOLLOW UP 3/7/2026 N/A COMPLETE $0.00 A.NAVARRO 912 MARIE EQUIPMENT REPAIR 3/8/2026 N/A COMPLETE $0.00 A.NAVARRO POOL PARK PATROL CHECKS 3/8/2026 N/A CHECKS OKAY $0.00 A.NAVARRO 522 SORENSEN FOLLOW UP 3/9/2026 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 700 DERRICK AVE FOLLOW UP 3/9/2026 N/A COMPLETE $0.00 A.NAVARRO 766 DERRICK AVE FOLLOW UP 3/9/2026 N/A COMPLETE $0.00 A.NAVARRO 750 DERRICK AVE FOLLOW UP 3/9/2026 N/A COMPLETE $0.00 A.NAVARRO 760 LOLITA ST FOLLOW UP 3/9/2026 N/A COMPLETE $0.00 A.NAVARRO 7TH/ KATE FLAG DOWN 3/9/2026 N/A COMPLETE $0.00 A.NAVARRO 316 J ST ABANDONED VEHICLE 3/9/2026 3/12/2026 CITED / TAGGED $50.00 A.NAVARRO 412 MARTINEZ MUNICODE VIOLATION (TRASH BINS OUT MORE THAN 24HRS) 3/9/2026 N/A WARNING $0.00 A.NAVARRO 667 TULE MUNICODE VIOLATION (WEEDS) 3/9/2026 N/A WARNING $0.00 A.NAVARRO 767 TULE MUNICODE VIOLATION (WEEDS) 3/9/2026 N/A WARNING $0.00 A.NAVARRO 878 STAMOULES FOLLOW UP 3/9/2026 N/A COMPLETE $0.00 A.NAVARRO Code Enforement
Monthly Log
March 2026
836 STAMOULES MUNICODE VIOLATION (WEEDS) 3/9/2026 N/A COMPLETE $0.00 A.NAVARRO CITY HALL COMMUNITY CONTACT 3/9/2026 N/A WARNING $0.00 A.NAVARRO 650 OLLER ST EQUIPMENT REPAIR 3/9/2026 N/A COMPLETE $0.00 A.NAVARRO 760 LOLITA ST MUNICODE VIOLATION (DILAPIDATED FENCE/ JUNK/ INOP. VEHICLES 3/9/2026 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO MENDOTA PD PC 290 REGISTRATION 3/10/2026 N/A REPORT TO FOLLOW $0.00 A.NAVARRO MENDOTA PD FOLLOW UP 3/10/2026 N/A COMPLETE $0.00 A.NAVARRO 6TH/ MARIE MUNICODE VIOLATION (WEEDS) 3/10/2026 N/A WARNING $0.00 A.NAVARRO CITY HALL COMMUNITY CONTACT 3/10/2026 N/A COMPLETE $0.00 A.NAVARRO HWY 33/ BELMONT AVE PUBLIC NUISANCE 3/10/2026 N/A WARNING $0.00 A.NAVARRO SUNNYSIDE TROPHY FRESNO SPECIAL DETAIL 3/10/2026 N/A COMPLETE $0.00 A.NAVARRO 1297 OLLER ST COMMUNITY CONTACT 3/11/2026 N/A COMPLETE $0.00 A.NAVARRO SORENSEN HARDWARE COMMUNITY CONTACT 3/11/2026 N/A COMPLETE $0.00 C.NAVARRO 424 DERRICK APT #R FOLLOW UP 3/11/2026 N/A COMPLETE $0.00 A.NAVARRO 248 PUCHEU VEHICLE CHECK 3/11/2026 N/A CITE $50.00 A.NAVARRO 585 TULE VEHICLE CHECK 3/11/2026 N/A CITE $50.00 A.NAVARRO 612 OLLER COMMUNITY CONTACT 3/11/2026 N/A COMPLETE $0.00 C.NAVARRO ROJAS PARK BUSINESS INSPECTION COMPLIANCE 3/11/2026 N/A CHECKS OKAY $0.00 A.NAVARRO 680 DERRICK AVE COMMUNITY CONTACT 3/12/2026 N/A COMPLETE $0.00 C.NAVARRO 652 L ST COMMUNITY CONTACT 3/12/2026 N/A COMPLETE $0.00 C.NAVARRO 431 DIVISADERO VEHICLE CHECK 3/12/2026 N/A CITE $50.00 C.NAVARRO MENDOTA PD CITIZEN ASSIST 3/13/2026 N/A COMPLETE $0.00 C.NAVARRO 5TH/ STAMOULES VENDOR 3/13/2026 N/A WARNING $0.00 C.NAVARRO MENDOTA VALLEY FOOD COMMUNITY CONTACT 3/13/2026 N/A COMPLETE $0.00 C.NAVARRO 525 STAMOULES CITIZEN COMPLAINT 3/14/2026 N/A CHECKS OKAY $0.00 C.NAVARRO ROJAS PARK PATROL CHECK 3/15/2026 N/A CHECKS OKAY $0.00 A.NAVARRO 2150 SHUTTLE DR SPECIAL DETAIL 3/15/2026 N/A COMPLETE $0.00 A.NAVARRO PEREZ/BARBOZA VEHICLE CHECK 3/17/2026 N/A CITE $50.00 A.NAVARRO 647 PEREZ VEHICLE CHECK 3/17/2026 N/A CITE $50.00 A.NAVARRO MENDOTA PD FOLLOW UP 3/17/2026 N/A COMPLETE $0.00 A.NAVARRO MENDOTA PD PC 290 REGISTRATION 3/17/2026 N/A REPORT TO FOLLOW $0.00 A.NAVARRO 927 DERRICK MUNICODE VIOLATION (JUNK/ APPLIANCES/ TRAILERS) 3/17/2026 N/A WARNING $0.00 A.NAVARRO 321 DERRICK FOLLOW UP 3/17/2026 N/A COMPLETE $0.00 A.NAVARRO 320 HOLMES MUNICODE VIOLATION (WEEDS) 3/17/2026 N/A CITE $100.00 A.NAVARRO 918 OLLER MUNICODE VIOLATION (ROOFING/ DILAPIDATED BUILDING) 3/17/2026 3/20/2026 WARNING $0.00 A.NAVARRO CITY HALL COMMUNITY CONTACT 3/18/2026 N/A COMPLETE $0.00 C.NAVARRO LOZANO PARK PUBLIC HAZARD 3/18/2026 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO 526 J ST COMMUNITY CONTACT 3/18/2026 N/A COMPLETE $0.00 C.NAVARRO INTERSTATE BATTERIES SPECIAL DETAIL 3/18/2026 N/A COMPLETE $0.00 A.NAVARRO 680 DERRICK AVE FOLLOW UP 3/18/2026 N/A COMPLETE $0.00 C.NAVARRO 837 OLLER COMMUNITY CONTACT 3/18/2026 N/A COMPLETE $0.00 A.NAVARRO 534 J ST FOLLOW UP 3/18/2026 N/A COMPLETE $0.00 A.NAVARRO / C.NAVARRO 501 LOLITA FOLLOW UP 3/18/2026 N/A COMPLETE $0.00 C.NAVARRO ROJAS PARK BUSINESS INSPECTION COMPLIANCE 3/18/2026 N/A CHECKS OKAY $0.00 C.NAVARRO 697 S KATE MUNICODE VIOLATION (WEEDS) 3/19/2026 N/A NECESSARY ACTION TAKEN $0.00 C.NAVARRO BASS/ BARBOZA MUNICODE VIOLATION (WEEDS) 3/19/2026 N/A WARNING $0.00 C.NAVARRO NAPLES/ 8TH VEHICLE CHECK 3/19/2026 N/A CITE $50.00 C.NAVARRO CITY HALL COMMUNITY CONTACT 3/20/2026 N/A COMPLETE $0.00 C.NAVARRO 1648 10TH ST COMMUNITY CONTACT 3/20/2026 N/A COMPLETE $0.00 C.NAVARRO 272 NAPLES MUNICODE VIOLATION (WEEDS) 3/20/2026 N/A WARNING $0.00 C.NAVARRO 320 HOLMES MUNICODE VIOLATION (WEEDS) 3/20/2026 N/A WARNING $0.00 C.NAVARRO 766 DERRICK AVE COMMUNITY CONTACT 3/20/2026 N/A COMPLETE $0.00 C.NAVARRO 6TH/ MARIE MUNICODE VIOLATION (BED FRAME IN ALLEYWAY) 3/20/2026 N/A NECESSARY ACTION TAKEN $0.00 C.NAVARRO 900 AIRPORT BLVD MUNICODE VIOLATION (WEEDS) 3/20/2026 N/A NECESSARY ACTION TAKEN $0.00 C.NAVARRO 101 KATE CT PATROL CHECKS 3/20/2026 N/A CHECKS OKAY $0.00 C.NAVARRO 450 OLLER MUNICODE VIOLATION (WEEDS) 3/20/2026 N/A WARNING $0.00 C.NAVARRO 1840 7TH ST COMMUNITY CONTACT 3/20/2026 N/A COMPLETE $0.00 C.NAVARRO 320 HOLMES FOLLOW UP 3/21/2026 N/A WARNING $0.00 C.NAVARRO 230 MCCABE COMMUNITY CONTACT 3/21/2026 N/A COMPLETE $0.00 C.NAVARRO 900 AIRPORT BLVD PATROL CHECKS 3/22/2026 N/A CHECKS OKAY $0.00 A.NAVARRO Code Enforement
Monthly Log
March 2026
181 NAPLES MUNICODE VIOLATION (SUBJS BLOWING LEAVES & BRANCHES ON STREET) 3/22/2026 N/A WARNING $0.00 A.NAVARRO 200 DERRICK AVE CITIZEN ASSIST 3/22/2026 N/A COMPLETE $0.00 A.NAVARRO 350 SORENSEN AVE PATROL CHECKS 3/22/2026 N/A CHECKS OKAY $0.00 A.NAVARRO 912 MARIE EQUIPMENT REPAIR 3/23/2026 N/A COMPLETE $0.00 A.NAVARRO 680 DERRICK AVE FOLLOW UP 3/23/2026 N/A COMPLETE $0.00 A.NAVARRO 220 FLEMING COMMUNITY CONTACT 3/23/2026 N/A COMPLETE $0.00 A.NAVARRO 210 FLEMING VEHICLE CHECK 3/23/2026 N/A CITE $0.00 A.NAVARRO ROWE/ FLEMING VEHICLE CHECK 3/23/2026 N/A CITE $50.00 A.NAVARRO 8TH/ PUCHEU VEHICLE CHECK 3/23/2026 3/26/2026 CITED / TAGGED $50.00 A.NAVARRO 320 HOLMES MUNICODE VIOLATION (WEEDS) 3/23/2026 N/A CHECKS OKAY $0.00 A.NAVARRO 450 OLLER MUNICODE VIOLATION(WEEDS) 3/23/2026 N/A WARNING $0.00 A.NAVARRO ROJAS PARK FLAG DOWN 3/24/2026 N/A COMPLETE $0.00 A.NAVARRO 502 J ST MUNICODE VIOLATION (WEEDS) 3/24/2026 N/A WARNING $0.00 A.NAVARRO J ST/ KATE ST MUNICODE VIOLATION (WEEDS) 3/25/2026 3/28/2026 WARNING $0.00 A.NAVARRO KING COOL MUNICIPAL CODE (FENCE BEING USED FOR TREEHOUSE) 3/25/2026 N/A WARNING $0.00 C.NAVARRO 243 L ST COMMUNITY CONTACT 3/25/2026 N/A COMPLETE $0.00 A.NAVARRO 991 LOLITA MUNICODE VIOLATION (FENCE & CHICKENS) 3/25/2026 3/28/2026 WARNING $0.00 C.NAVARRO MENDOTA PD CITIZEN ASSIST 3/25/2026 N/A COMPLETE $0.00 C.NAVARRO 644 4TH ST DOMESTIC VIOLENCE (ASSIST OFFICERS) 3/25/2026 N/A REPORT TO FOLLOW $0.00 A.NAVARRO MENDOTA PD CITIZEN ASSIST 3/25/2026 N/A COMPLETE $0.00 C.NAVARRO ROJAS PARK BUSINESS INSPECTION COMPLIANCE 3/25/2026 N/A CHECKS OKAY $0.00 A.NAVARRO 795 UNIDA MUNICODE VIOLATION (JUNK/ WEEDS) 3/26/2026 3/28/2026 WARNING $0.00 A.NAVARRO ROJAS PARK PATROL CHECKS 3/26/2026 N/A CHECKS OKAY $0.00 A.NAVARRO 1300 BELMONT MUNICODE VIOLATION (WIRED FENCE/ NO PERMIT) 3/26/2026 N/A WARNING $0.00 A.NAVARRO 918 OLLER MUNICODE VIOLATION (ROOFING/ DILAPIDATED BUILDING) 3/26/2026 N/A WARNING $0.00 A.NAVARRO CITY HALL COMMUNITY CONTACT 3/27/2026 N/A COMPLETE $0.00 C.NAVARRO WEST VALLEY AVIATION SPECIAL DETAIL 3/27/2026 N/A COMPLETE $0.00 C.NAVARRO 8TH/ PUCHEU VEHICLE CHECK 3/27/2026 N/A CITED / TOWED $0.00 C.NAVARRO 760 LOLITA ST FOLLOW UP 3/27/2026 N/A CITE $300.00 C.NAVARRO 610 PEACH COMMUNITY CONTACT 3/28/2026 N/A COMPLETE $0.00 C.NAVARRO 680 DERRICK AVE COMMUNITY CONTACT 3/28/2026 N/A COMPLETE $0.00 A.NAVARRO 636 JUANITA COMMUNITY CONTACT 3/29/2026 N/A COMPLETE $0.00 A.NAVARRO POOL PARK PATROL CHECKS 3/29/2026 N/A COMPLETE $0.00 A.NAVARRO MENDOTA PD LOBBY TRAFFIC 3/29/2026 N/A COMPLETE $0.00 A.NAVARRO LOZANO PARK VEHICLE CHECK 3/31/2026 N/A CITE $50.00 A.NAVARRO 654 LOZANO VEHICLE CHECK (2 VEHICLES) 3/31/2026 N/A CITE $100.00 A.NAVARRO 243 L ST COMMUNITY CONTACT 3/31/2026 N/A COMPLETE $0.00 A.NAVARRO 866 STAMOULES MUNICODE VIOLATION (NEIGHBOR DRAINING ABOVE GROUND POOL, FLOODING YARDS) 3/31/2026 N/A NECESSARY ACTION TAKEN $0.00 A.NAVARRO MENDOTA PD FOLLOW UP 3/31/2026 N/A COMPLETE $0.00 A.NAVARRO TOTAL: $1,100.00

MENDOTA POLICE DEPARTMENT
MARCH 2026
CASE# ADDRESS RPT DATE DAYS ARREST CRIME TYPE CHARGES
260000667.1 BELMONT AV & MARIE ST 3/1/2026 Sun NO DECEASED PERSON 11-44 260000668.1 8TH ST & KATE ST 3/1/2026 Sun YES NARCOTICS VIOLATION HS 11377 260000670.1 223 ESPINOZA ST 3/1/2026 Sun NO GRAND THEFT AUTO VC 10851 260000672.1 605 LOZANO ST 3/2/2026 Mon NO HIT & RUN VC 20002 260000673.1 119 BARBOZA ST 3/2/2026 Mon NO SEX OFFENSE PC 243.4E 260000675.1 VERA CIR & GONZALEZ ST 3/2/2026 Mon NO TRAFFIC COLLISION 260000678.1 220 LUA AV 3/3/2026 Tue NO PETTY THEFT PC 484 260000680.1 1337 BELMONT AV 3/3/2026 Tue NO REPOSSESSION 260000685.1 901 AIRPORT BLVD 3/3/2026 Tue YES WARRANT ARREST PC 978.5 260000686.1 115 MCCABE AV 3/3/2026 Tue NO INCIDENT REPORT 260000687.1 200 DERRICK AV 3/3/2026 Tue NO TRAFFIC COLLISION 260000689.1 800 DERRICK AV 3/3/2026 Tue NO INCIDENT REPORT 260000691.1 7TH ST & STAMOULES ST 3/3/2026 Tue NO FIELD INTERVIEW 260000692.1 220 FLEMING AV 3/4/2026 Wed NO TRAFFIC COLLISION 260000693.1 1000 AIRPORT BLVD 3/4/2026 Wed NO INCIDENT REPORT 260000696.1 342 K ST 3/4/2026 Wed YES PUBLIC DISTURBANCE PC 415 260000697.1 1617 6TH ST 3/4/2026 Wed NO PETTY THEFT PC 484 260000699.1 DERRICK AV & OLLER AV 3/4/2026 Wed NO HIT & RUN VC 20002 260000700.1 680 DERRICK AV 3/5/2026 Thu NO INCIDENT REPORT 260000702.1 1759 7TH ST 3/5/2026 Thu NO FRAUD PC 532A
260000704.1 1297 OLLER ST 3/5/2026 Thu NO REPOSSESSION
260000706.1 101 KATE CT 3/5/2026 Thu NO ANIMAL COMPLAINT 120001866.2 1000 AIRPORT BLVD 3/5/2026 Thu NO FOLLOW-UP 260000708.1 460 4TH ST 3/6/2026 Fri NO REPOSSESSION
260000714.1 DERRICK AV & PANOCHE RD 3/6/2026 Fri NO OTHER AGENCY ASSIST 260000715.1 901 AIRPORT BLVD 3/7/2026 Sat NO GRAND THEFT PC 487 260000716.1 1759 7TH ST 3/7/2026 Sat NO CANCELLED
260000717.1 230 FLEMING AV 3/7/2026 Sat NO AGGRAVATED ASSAULT PC 245A1, PC 422 260000736.1 9TH ST & NAPLES ST 3/7/2026 Sat YES WARRANT ARREST PC 978.5 260000737.1 CALIFORNIA AV & OHIO AV 3/7/2026 Sat NO FIELD INTERVIEW 260000743.1 742 UNIDA ST 3/7/2026 Sat NO AGGRAVATED ASSAULT PC 417A1, PC 594B1, PC 166C4 260000744.1 3123 BASS AV 3/7/2026 Sat YES DUI ARREST VC 23152 260000754.1 901 MARIE ST #9 3/7/2026 Sat NO OTHER AGENCY ASSIST 260000755.1 742 UNIDA ST 3/8/2026 Sun YES RO VIOLATION PC 166A4, HS 11377, HS 11364 260000758.1 900 NAPLES ST 3/8/2026 Sun YES OPEN CONTAINER BP 25620 260000759.1 1282 BELMONT AV 3/9/2026 Mon YES SIMPLE ASSAULT (DV) PC 243E1 260000771.1 11TH ST & OLLER ST 3/9/2026 Mon YES WARRANT ARREST PC 978.5 260000781.1 639 GAXIOLA ST 3/9/2026 Mon NO VANDALISM PC 594 260000782.1 7TH ST & MARIE ST 3/10/2026 Tue NO FIELD INTERVIEW 260000784.1 655 LOLITA ST 3/10/2026 Tue YES WARRANT ARREST PC 978.5 260000785.1 606 GARCIA ST 3/10/2026 Tue NO HIT & RUN VC 20002 260000786.1 1000 AIRPORT BLVD 3/10/2026 Tue NO SEX REGISTRANT PC 290 260000790.1 1890 7TH ST 3/10/2026 Tue NO INCIDENT REPORT 260000794.1 SAN BENITO AV & BELMONT AV 3/10/2026 Tue NO ARSON PC 451

MENDOTA POLICE DEPARTMENT
MARCH 2026
CASE# ADDRESS RPT DATE DAYS ARREST CRIME TYPE CHARGES
260000799.1 1599 5TH ST 3/11/2026 Wed NO INCIDENT REPORT 260000802.1 2ND ST & L ST 3/12/2026 Thu NO FIELD INTERVIEW 260000803.1 1237 OLLER ST 3/12/2026 Thu NO ANIMAL COMPLAINT 260000805.1 1759 7TH ST 3/12/2026 Thu NO CANCELLED
260000806.1 3699 BASS AV 3/12/2026 Thu NO INCIDENT REPORT 260000808.1 1558 4TH ST 3/12/2026 Thu NO MISSING PERSON 260000811.1 9TH ST & PUCHEU ST 3/13/2026 Fri YES NARCOTICS VIOLATION HS 11377, HS 11364 260000812.1 605 BASS AV 3/13/2026 Fri NO INCIDENT REPORT 260000814.1 1269 MARIE ST 3/13/2026 Fri NO AGGRAVATED ASSAULT PC 245A1, PC 136B1 260000815.1 174 ROWE AV 3/13/2026 Fri NO GRAND THEFT AUTO VC 10851 260000816.1 621 4TH ST 3/14/2026 Sat NO MENTALLY UNSTABLE WI 5150 260000817.1 889 N DERRICK AV 3/14/2026 Sat NO MENTALLY UNSTABLE WI 5150 260000822.1 1000 AIRPORT BLVD 3/15/2026 Sun NO FIELD INTERVIEW 260000823.1 1282 BELMONT AV 3/15/2026 Sun NO INCIDENT REPORT 260000826.1 1282 BELMONT AV 3/16/2026 Mon NO MISSING PERSON 260000827.1 644 4TH ST 3/16/2026 Mon NO INCIDENT REPORT 260000828.1 666 NAPLES ST 3/16/2026 Mon NO MISSING PERSON 260000830.1 901 AIRPORT BLVD 3/16/2026 Mon NO PETTY THEFT PC 484, PC 594B1 260000833.1 742 S KATE ST 3/16/2026 Mon NO CRIMINAL THREAT PC 422 260000834.1 350 SORENSEN AV 3/16/2026 Mon NO FIELD INTERVIEW 260000835.1 2ND ST & I ST 3/16/2026 Mon NO FIELD INTERVIEW 260000837.1 5TH ST & OLLER ST 3/17/2026 Tue YES WARRANT ARREST PC 978.5 260000838.1 1000 AIRPORT BLVD 3/17/2026 Tue NO SEX REGISTRANT PC 290 260000840.1 730 PEACH AV 3/17/2026 Tue NO RO VIOLATION PC 273.6 260000842.1 5TH ST & OLLER ST 3/17/2026 Tue NO FIELD INTERVIEW 260000843.1 121 TUFT ST 3/17/2026 Tue NO ROBBERY PC 211 260000844.1 DERRICK AV & BASS AV 3/18/2026 Wed NO VANDALISM PC 594 260000845.1 115 MCCABE AV 3/18/2026 Wed NO FIELD INTERVIEW 260000846.1 573 MARIE ST 3/18/2026 Wed NO VANDALISM PC 594 260000847.1 1759 7TH ST 3/18/2026 Wed NO INCIDENT REPORT 260000848.1 115 MCCABE AV 3/18/2026 Wed NO SIMPLE ASSAULT PC 273AA 260000849.1 211 SMOOT AV 3/18/2026 Wed NO DISTURBANCE PC 415 260000850.1 151 STRAW AV 3/18/2026 Wed NO SIMPLE ASSAULT PC 242 260000851.1 534 4TH ST 3/18/2026 Wed NO AGGRAVATED ASSAULT PC 245, PC 594 260000852.1 270 BLACK AV 3/18/2026 Wed YES SIMPLE ASSAULT PC 242 260000853.1 321 S DERRICK AV 3/18/2026 Wed NO GRAND THEFT AUTO VC 10851 260000856.1 534 BOU CIR 3/19/2026 Thu NO REPOSSESSION
260000860.1 654 LOZANO ST 3/19/2026 Thu NO INCIDENT REPORT 260000866.1 1759 7TH ST 3/20/2026 Fri NO INCIDENT REPORT 260000867.1 160 TUFT ST 3/20/2026 Fri NO VANDALISM PC 594 260000868.1 8TH ST & DERRICK AV 3/20/2026 Fri NO UNLICENSED DRIVER VC 12500, VC 22651 260000869.1 483 N KATE ST 3/20/2026 Fri NO REPOSSESSION 260000870.1 250 VALENZUELA ST 3/20/2026 Fri NO REPOSSESSION

MENDOTA POLICE DEPARTMENT
MARCH 2026
CASE# ADDRESS RPT DATE DAYS ARREST CRIME TYPE CHARGES
260000872.1 867 OLLER ST 3/21/2026 Sat NO CANCELLED
260000873.1 2441 BASS AV 3/21/2026 Sat NO DISTURBANCE PC 415 260000874.1 224 LUA AV 3/21/2026 Sat NO TRAFFIC COLLISION 260000877.1 4TH ST & NAPLES ST 3/21/2026 Sat NO FIELD INTERVIEW 260000879.1 9TH ST & OLLER ST 3/22/2026 Sun NO EVADING PC 148 260000881.1 2ND ST & L ST 3/22/2026 Sun YES OPEN CONTAINER BP 25620 260000882.1 8TH ST & OLLER ST 3/22/2026 Sun YES OPEN CONTAINER BP 25620 260000883.1 426 OLLER ST 3/22/2026 Sun NO HIT & RUN VC 20002 260000885.1 1599 5TH ST 3/23/2026 Mon NO INCIDENT REPORT 260000886.1 GONZALEZ ST & QUIROGA CT 3/23/2026 Mon YES WARRANT ARREST PC 978.5 260000887.1 4TH ST & I ST 3/23/2026 Mon YES WARRANT ARREST PC 978.5 260000897.1 566 S KATE ST 3/23/2026 Mon NO INCIDENT REPORT 260000898.1 513 N KATE ST 3/23/2026 Mon NO INCIDENT REPORT 260000900.1 1759 7TH ST 3/24/2026 Tue NO INCIDENT REPORT 260000903.1 1050 7TH ST 3/24/2026 Tue NO REPOSSESSION
260000905.1 549 TULE ST 3/24/2026 Tue NO INCIDENT REPORT 260000906.1 202 I ST 3/24/2026 Tue YES PEEPING TOM PC 647I, HS 11377 260000907.1 9TH ST & QUINCE ST 3/24/2026 Tue NO HIT & RUN VC 20002 260000908.1 391 MARIE ST 3/25/2026 Wed NO RESIDENTIAL BURGLARY PC 459 260000909.1 1258 BELMONT AV 3/25/2026 Wed NO INCIDENT REPORT 260000910.1 1282 BELMONT AV 3/25/2026 Wed YES NARCOTICS VIOLATION HS 11357 260000911.1 300 RIOS ST 3/25/2026 Wed NO VANDALISM PC 594B1 260000912.1 1759 7TH ST 3/25/2026 Wed NO THEFT OF ACCESS CARD PC 484G 260000913.1 644 4TH ST 3/25/2026 Wed NO FALSE IMPRISONMENT PC 236 260000915.1 BLANCO ST & LOZANO ST 3/25/2026 Wed NO SIMPLE ASSAULT PC 242 260000916.1 603 LOZANO ST 3/25/2026 Wed NO MISSING PERSON 260000917.1 350 SORENSEN AV 3/25/2026 Wed NO FIELD INTERVIEW 260000918.1 7TH ST & OLLER ST 3/26/2026 Thu YES PROBATION VIOLATION PC 1203.2A 260000921.1 1282 BELMONT AV 3/26/2026 Thu NO INCIDENT REPORT 260000922.1 760 LOLITA ST 3/26/2026 Thu NO CANCELLED
260000928.1 8TH ST & PUCHEU ST 3/27/2026 Fri NO VEHICLE STORAGE VC 22651 260000929.1 779 LOLITA ST 3/27/2026 Fri NO INCIDENT REPORT 260000932.1 760 LOLITA ST 3/28/2026 Sat NO VANDALISM PC 594 260000938.1 5TH ST & OLLER ST 3/28/2026 Sat YES DUI ARREST VC 23152 260000939.1 DERRICK AV & CALIFORNIA AV 3/29/2026 Sun YES DUI ARREST VC 23152 260000941.1 9TH ST & OLLER ST 3/30/2026 Mon NO TRAFFIC COLLISION 260000942.1 666 NAPLES ST 3/30/2026 Mon NO CANCELLED
260000943.1 452 NAPLES ST 3/30/2026 Mon NO FIELD INTERVIEW 260000944.1 666 NAPLES ST #1 3/30/2026 Mon NO DECEASED PERSON 11-44 260000946.1 248 TUFT ST 3/30/2026 Mon NO INCIDENT REPORT 260000948.1 DIVISADERO ST & LOLITA ST 3/30/2026 Mon YES PUBLIC INTOXICATION PC 647F 260000951.1 8TH ST & KATE ST 3/31/2026 Tue NO RESISTING PC 148, VC 22651 260000954.1 497 OLLER ST 3/31/2026 Tue NO VANDALISM PC 594

MENDOTA POLICE DEPARTMENT
MARCH 2026 - MAP

HEAT MAP

ALL CRIMES

MENDOTA POLICE DEPARTMENT
MARCH 2026
CRIME TYPE Sun Mon Tue Wed Thu Fri Sat Grand Total
AGGRAVATED ASSAULT 1 1 2 4
ANIMAL COMPLAINT 2 2
ARSON 1 1
CANCELLED 1 2 2 5
CRIMINAL THREAT 1 1
DECEASED PERSON 1 1 2
DISTURBANCE 2 1 3
DUI ARREST 1 2 3
EVADING 1 1
FALSE IMPRISONMENT 1 1
FIELD INTERVIEW 1 3 3 2 1 2 12
FOLLOW-UP 1 1
FRAUD 1 1
GRAND THEFT 1 1
GRAND THEFT AUTO 1 1 1 3
HIT & RUN 1 1 2 1 5
INCIDENT REPORT 1 5 5 4 4 3 22
MENTALLY UNSTABLE 2 2
MISSING PERSON 2 1 1 4
NARCOTICS VIOLATION 1 1 1 3
OPEN CONTAINER 3 3
OTHER AGENCY ASSIST 1 1 2
PEEPING TOM 1 1
PETTY THEFT 1 1 1 3
PROBATION VIOLATION 1 1
PUBLIC INTOXICATION 1 1
REPOSSESSION 2 2 3 7
RESIDENTIAL BURGLARY 1 1
RESISTING 1 1
RO VIOLATION 1 1 2
ROBBERY 1 1
SEX OFFENSE 1 1
SEX REGISTRANT 2 2
SIMPLE ASSAULT 4 4
SIMPLE ASSAULT (DV) 1 1
THEFT OF ACCESS CARD 1 1
TRAFFIC COLLISION 2 1 1 1 5
UNLICENSED DRIVER 1 1
VANDALISM 1 1 3 1 1 7
VEHICLE STORAGE 1 1
WARRANT ARREST 3 3 1 7
Grand Total 12 24 25 25 15 13 16 130

MENDOTA POLICE DEPARTMENT
MARCH 2026
6 5
4 3
1 1
3 0
1 2
3 4
5 6
7 Sun Mon Tue Wed Thu Fri Sat

ARRESTS PER DAY OF WEEK DAYS ARRESTS
Sun 6
Mon 5
Tue 4
Wed 3
Thu 1
Fri 1
Sat 3
Grand Total 23

MENDOTA POLICE DEPARTMENT
MARCH 2026 - ARRESTS
7 41
27 10
20 13
44 0
5 10
15 20
25 30
35 40
45 50
Sun Mon Tues Wed Thu Fri Sat

CITATIONS PER DAY OF WEEK

MENDOTA POLICE DEPARTMENT
MARCH 2026 - CITES

DAYS COUNT
Sun 7
Mon 41
Tues 27
Wed 10
Thu 20
Fri 13
Sat 44
Grand Total 162
CASE_NO DATE DAY
260000669.1 3/1/2026 Sun
260000671.1 3/2/2026 Mon
260000674.1 3/2/2026 Mon
260000676.1 3/2/2026 Mon
260000677.1 3/3/2026 Tue
260000679.1 3/3/2026 Tue
260000681.1 3/3/2026 Tue
260000682.1 3/3/2026 Tue
260000683.1 3/3/2026 Tue
260000684.1 3/3/2026 Tue
260000688.1 3/3/2026 Tue
260000690.1 3/3/2026 Tue
260000694.1 3/4/2026 Wed
260000695.1 3/4/2026 Wed
260000698.1 3/4/2026 Wed
260000701.1 3/5/2026 Thu
260000703.1 3/5/2026 Thu
260000705.1 3/5/2026 Thu
260000707.1 3/5/2026 Thu
260000709.1 3/6/2026 Fri
260000710.1 3/6/2026 Fri
260000711.1 3/6/2026 Fri
260000712.1 3/6/2026 Fri
260000713.1 3/6/2026 Fri
260000718.1 3/7/2026 Sat
260000719.1 3/7/2026 Sat
260000720.1 3/7/2026 Sat
260000721.1 3/7/2026 Sat
260000722.1 3/7/2026 Sat
260000723.1 3/7/2026 Sat
260000724.1 3/7/2026 Sat
260000725.1 3/7/2026 Sat
260000726.1 3/7/2026 Sat
260000727.1 3/7/2026 Sat
260000728.1 3/7/2026 Sat
260000729.1 3/7/2026 Sat
260000730.1 3/7/2026 Sat
260000731.1 3/7/2026 Sat
260000732.1 3/7/2026 Sat
260000733.1 3/7/2026 Sat
260000734.1 3/7/2026 Sat
260000735.1 3/7/2026 Sat
260000738.1 3/7/2026 Sat
260000739.1 3/7/2026 Sat
260000740.1 3/7/2026 Sat
260000741.1 3/7/2026 Sat
260000742.1 3/7/2026 Sat
260000745.1 3/7/2026 Sat
260000746.1 3/7/2026 Sat
260000747.1 3/7/2026 Sat
260000748.1 3/7/2026 Sat
260000749.1 3/7/2026 Sat
260000750.1 3/7/2026 Sat
260000751.1 3/7/2026 Sat
CASE_NO DATE DAY
260000752.1 3/7/2026 Sat
260000753.1 3/7/2026 Sat
260000756.1 3/8/2026 Sun
260000757.1 3/8/2026 Sun
260000760.1 3/9/2026 Mon
260000761.1 3/9/2026 Mon
260000762.1 3/9/2026 Mon
260000763.1 3/9/2026 Mon
260000764.1 3/9/2026 Mon
260000765.1 3/9/2026 Mon
260000766.1 3/9/2026 Mon
260000767.1 3/9/2026 Mon
260000768.1 3/9/2026 Mon
260000769.1 3/9/2026 Mon
260000770.1 3/9/2026 Mon
260000772.1 3/9/2026 Mon
260000773.1 3/9/2026 Mon
260000774.1 3/9/2026 Mon
260000775.1 3/9/2026 Mon
260000776.1 3/9/2026 Mon
260000777.1 3/9/2026 Mon
260000778.1 3/9/2026 Mon
260000779.1 3/9/2026 Mon
260000780.1 3/9/2026 Mon
260000783.1 3/10/2026 Tue
260000787.1 3/10/2026 Tue
260000788.1 3/10/2026 Tue
260000789.1 3/10/2026 Tue
260000791.1 3/10/2026 Tue
260000792.1 3/10/2026 Tue
260000793.1 3/10/2026 Tue
260000795.1 3/11/2026 Wed
260000796.1 3/11/2026 Wed
260000797.1 3/11/2026 Wed
260000798.1 3/11/2026 Wed
260000800.1 3/11/2026 Wed
260000801.1 3/11/2026 Wed
260000804.1 3/12/2026 Thu
260000807.1 3/12/2026 Thu
260000809.1 3/12/2026 Thu
260000810.1 3/13/2026 Fri
260000813.1 3/13/2026 Fri
260000818.1 3/14/2026 Sat
260000819.1 3/14/2026 Sat
260000820.1 3/14/2026 Sat
260000821.1 3/14/2026 Sat
260000824.1 3/15/2026 Sun
260000825.1 3/15/2026 Sun
260000829.1 3/16/2026 Mon
260000831.1 3/16/2026 Mon
260000832.1 3/16/2026 Mon
260000836.1 3/17/2026 Tue
260000839.1 3/17/2026 Tue
260000841.1 3/17/2026 Tue
CASE_NO DATE DAY
260000854.1 3/19/2026 Thu
260000855.1 3/19/2026 Thu
260000857.1 3/19/2026 Thu
260000858.1 3/19/2026 Thu
260000859.1 3/19/2026 Thu
260000861.1 3/19/2026 Thu
260000862.1 3/19/2026 Thu
260000863.1 3/19/2026 Thu
260000864.1 3/19/2026 Thu
260000865.1 3/19/2026 Thu
260000871.1 3/20/2026 Fri
260000875.1 3/21/2026 Sat
260000876.1 3/21/2026 Sat
260000878.1 3/22/2026 Sun
260000880.1 3/22/2026 Sun
260000884.1 3/23/2026 Mon
260000888.1 3/23/2026 Mon
260000889.1 3/23/2026 Mon
260000890.1 3/23/2026 Mon
260000891.1 3/23/2026 Mon
260000892.1 3/23/2026 Mon
260000893.1 3/23/2026 Mon
260000894.1 3/23/2026 Mon
260000895.1 3/23/2026 Mon
260000896.1 3/23/2026 Mon
260000899.1 3/23/2026 Mon
260000901.1 3/24/2026 Tue
260000902.1 3/24/2026 Tue
260000905.1 3/24/2026 Tue
260000914.1 3/25/2026 Wed
260000919.1 3/26/2026 Thu
260000920.1 3/26/2026 Thu
260000923.1 3/26/2026 Thu
260000924.1 3/27/2026 Fri
260000925.1 3/27/2026 Fri
260000926.1 3/27/2026 Fri
260000927.1 3/27/2026 Fri
260000930.1 3/27/2026 Fri
260000931.1 3/28/2026 Sat
260000933.1 3/28/2026 Sat
260000934.1 3/28/2026 Sat
260000935.1 3/28/2026 Sat
260000936.1 3/28/2026 Sat
260000937.1 3/28/2026 Sat
260000940.1 3/30/2026 Mon
260000945.1 3/30/2026 Mon
260000947.1 3/30/2026 Mon
260000949.1 3/30/2026 Mon
260000950.1 3/31/2026 Tue
260000952.1 3/31/2026 Tue
260000953.1 3/31/2026 Tue
260000955.1 3/31/2026 Tue
260000956.1 3/31/2026 Tue
260000957.1 3/31/2026 Tue

MENDOTA POLICE DEPARTMENT
MARCH 2026– VEHICLE STOPS
TOTAL VEHICLE STOPS – 353
▪ WITH CASE NUMBERS – 169
▪ WITHOUT CASE NUMBERS - 184
169
184
0 50
100
150
200
250
300

CASES NO CASES

VEHICLE STOPS
CASES,
169, 48%

NO CASES,
184, 52%

MENDOTA POLICE DEPARTMENT
MARCH 2026
CRIME TYPE December JanuaryFebruaryMarch April May June July August September October November December2026 Total FEB-MAR%
Homicide 0 0 0 0 0 NON-CAL
Rape 0 0 1 0 1 NON-CAL
Other Sex Offense 1 0 1 1 2 0%
Robbery 2 0 1 1 2 0%
Aggravated Assault 5 4 2 4 10 100%
Aggravated Assault (DV) 4 1 5 0 6 -100%
Simple Assault 3 2 1 4 7 300%
Simple Assault (DV) 1 0 1 1 2 0%
Residential Burglary 1 0 0 1 1 NON-CAL
Commercial Burglary 1 0 1 0 1 -100%
Auto Theft 2 1 1 3 5 200%
Grand Theft 2 0 3 1 4 -67%
Petty Theft 1 1 7 3 11 -57%
Vehicle Burglary 1 0 0 0 0 NON-CAL
ID Theft/Fraud 1 2 1 1 4 0%
Arson 0 0 0 1 1 NON-CAL
Vandalism 5 9 1 7 17 600%
Hate Crimes 0 0 0 0 0 NON-CAL
Possession of Firearm 0 0 0 0 0 NON-CAL
Possession of Knife 0 0 1 0 1 -100%
DUI Arrests 8 3 1 3 7 200%
Public Intoxication 4 2 2 1 5 -50%
Narcotics Violation 4 4 6 5 15 -17%
Parole/Probation Violation 0 1 2 1 4 -50%
Restraining Order Violation 2 1 2 2 5 0%
Warrant Arrest 15 26 15 7 48 -53%
Mental Health Reports 5 2 8 2 12 -75%
Runaway / Missing 3 4 4 4 12 0%
Trespass 0 0 1 0 1 -100%
TOTALS 71 63 68 53 0 0 0 0 0 0 0 0 0 184 -22%

MENDOTA POLICE DEPARTMENT
MARCH 2026
VANDALISM – TOTAL 7
▪ 2 TO VEHICLES
▪ 2 TO WALL
▪ 1 TO APARTMENT
▪ 1 TO BUSINESS
▪ 1 TO PERSONAL PROPERTY

Mendota City CouncilApril 21, 2026

Mendota City Council
April 21, 2026