Newman City Council
December 12, 2023

AGENDA

NEWMAN CITY COUNCIL
REGULAR MEETING DECEMBER 12, 2023
CITY COUNCIL CHAMBERS, 7:00 P.M., 938 FRESNO STREET
NOTICE: THIS MEETING WILL BE HELD IN ACCORDANCE WITH THE RALPH M. BROWN ACT (CALIFORNIA GOVERNMENT CODE SECTION 54950, ET SEQ.) AND THE FEDERAL AMERICANS WITH DISABILITIES ACT

1. Call To Order.

2. Pledge Of Allegiance.

3. Invocation.

4. Roll Call.

5. Declaration Of Conflicts Of Interest.

6. Ceremonial Matters.

7. Items from the Public - Non-Agenda Items.

8. Consent Calendar
a. Waive All Readings Of Ordinances And Resolutions Except By Title. b. Approval Of Warrants. (View Warrant/Check Register)
c. Approval Of Minutes Of The November 14, 2023 Meeting. (View Minutes) d. Approve The Community Facilities District 2023-1 SB 165 Local Agency Special Tax And Bond Accountability Act Annual Report For 2023. (View Report)

9. Public Hearings.

10. Regular Business
a. Adopt Resolution No. 2023- , A Resolution Receiving And Accepting The General Purpose Financial Statement And Transportation Development Act Audits For The Fiscal Year Ending June 30, 2023. (View Report)
b. Adopt Resolution No. 2023- , A Resolution Adopting The Pyrethroid Management Plan And Integrated Pest Management Policy. (View Report)

11. Items From District Five Stanislaus County Supervisor.

12. Items From The City Manager And Staff.

13. Items From City Council Members.

14. Adjournment.

Calendar of Events
December 12 – City Council - 7:00 P.M.

December 21 – Planning Commission – Cancelled.

December 22-31 – Winter Holiday Closure – City Offices Closed.

December 25 – Christmas Day.

December 26 – City Council – Cancelled.

January 1 – New Year’s Day – City Offices Closed.

January 2 – City Offices Reopen Following Winter Holiday Closure.

January 9 – City Council - 7:00 P.M.

January 15 – Martin Luther King Jr. Day - City Offices Closed.

January 18 – Planning Commission – 7:00 P.M.

January 23 – City Council - 7:00 P.M.

AP Check Register
November 8, 2023 through December 5, 2023
1 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description AAA Business Supplies & Interiors 10-06-6300 $ 62.70 123428 11/14/2023 Calendars AAA Business Supplies & Interiors 63-56-6300 $ 17.33 123428 11/14/2023 Stamp Pads AAA Business Supplies & Interiors 63-56-6300 $ 28.91 123428 11/14/2023 Calendars AAA Business Supplies & Interiors 10-21-6300 $ 56.53 123428 11/14/2023 Calendars AAA Business Supplies & Interiors 10-03-6300 $ 26.72 123428 11/14/2023 Calendars AAA Business Supplies & Interiors 60-50-6300 $ 124.14 123428 11/14/2023 Calendars AAA Business Supplies & Interiors 10-21-6300 $ 53.40 123428 11/14/2023 Paper AAA Business Supplies & Interiors 10-22-6300 $ 22.51 123428 11/14/2023 Calendars AAA Business Supplies & Interiors 10-14-6300 $ 28.92 123428 11/14/2023 Calendars AAA Business Supplies & Interiors 10-14-6300 $ 17.34 123428 11/14/2023 Stamp Pads AAA Business Supplies & Interiors 10-07-7505 $ 838.76 123428 11/14/2023 Desks AAA Business Supplies & Interiors 63-56-6300 $ 124.14 123428 11/14/2023 Calendars AAA Business Supplies & Interiors 10-22-6300 $ 117.58 123428 11/14/2023 Envelopes, Post Its, Chair, Paper AAA Business Supplies & Interiors 60-50-6300 $ 17.34 123428 11/14/2023 Stamp Pads AAA Business Supplies & Interiors 60-50-6300 $ 28.91 123428 11/14/2023 Calendars AAA Business Supplies & Interiors 10-22-6300 $ 214.67 123428 11/14/2023 Chair AAA Business Supplies & Interiors 10-01-6300 $ 22.47 123428 11/14/2023 Calendars $ 1,802.37 123428 Total
Amazon Capital Services 10-22-6300 $ 49.00 123429 11/14/2023 Stickers, Safety Poles Amazon Capital Services 10-22-6300 $ 84.13 123429 11/14/2023 Dinnerware $ 133.13 123429 Total
Animal Damage Management, Inc 69-47-6200 $ 810.00 123430 11/14/2023 Gopher, Ground Squirrel, VoleControl@ Sherman, BarringtonPa $ 810.00 123430 Total
Aramark 10-33-6200 $ 362.97 123529 11/22/2023 Uniform Cleaning/MatRental/Shop Towels/ October2023 Aramark 63-56-6200 $ 241.97 123529 11/22/2023 Uniform Cleaning/MatRental/Shop Towels/ October2023 Aramark 10-44-6200 $ 241.97 123529 11/22/2023 Uniform Cleaning/MatRental/Shop Towels/ October2023 Aramark 10-21-6200 $ 240.93 123529 11/22/2023 Uniform Cleaning/MatRental/Shop Towels/ October2023 Aramark 10-22-6200 $ 89.03 123529 11/22/2023 Uniform Cleaning/MatRental/Shop Towels/ October2023 Aramark 60-50-6200 $ 362.96 123529 11/22/2023 Uniform Cleaning/MatRental/Shop Towels/ October2023 Aramark 10-07-6200 $ 153.80 123529 11/22/2023 Uniform Cleaning/MatRental/Shop Towels/ October2023 $ 1,693.63 123529 Total
AT&T 10-21-6420 $ 362.21 123531 11/22/2023 Circuit Line Between Fresno Stto Ceres 10-13-23 to 11-12-23 AT&T 10-07-6420 $ 30.13 123531 11/22/2023 Landlines 10-13-23 -to 11-12-23 AT&T 10-14-6420 $ 91.00 123531 11/22/2023 Landlines 10-13-23 -to 11-12-23 AT&T 60-50-6200 $ 10.42 123531 11/22/2023 Alarm 10-13-23 to 11-12-23 AT&T 63-56-6420 $ 90.95 123531 11/22/2023 Landlines 10-13-23 -to 11-12-23 AT&T 63-56-6200 $ 10.42 123531 11/22/2023 Alarm 10-13-23 to 11-12-23 AT&T 10-14-6200 $ 10.42 123531 11/22/2023 Alarm 10-13-23 to 11-12-23 AT&T 10-21-6420 $ 32.00 123531 11/22/2023 Landlines 10-13-23 -to 11-12-23

AP Check Register
November 8, 2023 through December 5, 2023
2 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description $ 637.55 123531 Total
AT&T MOBILITY 10-33-6420 $ 103.05 123530 11/22/2023 Cell Phone Use 10-03-23 to11-02-23 AT&T MOBILITY 10-45-6420 $ 37.77 123530 11/22/2023 Cell Phone Use 10-03-23 to11-02-23 AT&T MOBILITY 10-07-6420 $ 23.64 123530 11/22/2023 Cell Phone Use 10-03-23 to11-02-23 AT&T MOBILITY 63-56-6420 $ 423.71 123530 11/22/2023 Cell Phone Use 10-03-23 to11-02-23 AT&T MOBILITY 10-06-6420 $ 62.63 123530 11/22/2023 Cell Phone Use 10-03-23 to11-02-23 AT&T MOBILITY 60-50-6420 $ 395.84 123530 11/22/2023 Cell Phone Use 10-03-23 to11-02-23 AT&T MOBILITY 10-21-6420 $ 668.97 123530 11/22/2023 Cell Phone Use 10-03-23 to11-02-23 AT&T MOBILITY 69-47-6420 $ 84.60 123530 11/22/2023 Cell Phone Use 10-03-23 to11-02-23 AT&T MOBILITY 73-70-6420 $ 11.58 123530 11/22/2023 Cell Phone Use 10-03-23 to11-02-23 AT&T MOBILITY 10-02-6420 $ 20.33 123530 11/22/2023 Cell Phone Use 10-03-23 to11-02-23 AT&T MOBILITY 10-44-6420 $ 98.31 123530 11/22/2023 Cell Phone Use 10-03-23 to11-02-23 AT&T MOBILITY 10-22-6420 $ 208.37 123530 11/22/2023 Cell Phone Use 10-03-23 to11-02-23 AT&T MOBILITY 10-03-6420 $ 76.94 123530 11/22/2023 Cell Phone Use 10-03-23 to11-02-23 AT&T MOBILITY 22-20-6420 $ 9.45 123530 11/22/2023 Cell Phone Use 10-03-23 to11-02-23 $ 2,225.19 123530 Total
AutoZone MS #1 60-50-6530 $ 72.03 123431 11/14/2023 Windshield Wipers, Tread Mat AutoZone MS #1 10-07-6300 $ 8.45 123431 11/14/2023 Batteries AutoZone MS #1 63-56-6300 $ 8.43 123431 11/14/2023 Batteries $ 88.91 123431 Total
AVID TRAFFIC SUPPLIES 24-32-7711 $ 226.46 123433 11/14/2023 5 Gallons White Oil Base Paint $ 226.46 123433 Total
AvidWater, LLC 60-50-6225 $ 35.73 123432 11/14/2023 Clamps AvidWater, LLC 60-50-6300 $ 275.08 123432 11/14/2023 Squirrel Bait AvidWater, LLC 63-56-6225 $ 35.73 123432 11/14/2023 Clamps AvidWater, LLC 63-56-6300 $ 94.80 123432 11/14/2023 Coupling, Pipe AvidWater, LLC 63-56-6300 $ 524.08 123432 11/14/2023 Hoses, Banjo $ 965.42 123432 Total
Azevedo Adam 60-50-6230 $ 9,155.00 123454 11/14/2023 Raking & Baling of Front 55@WWTP $ 9,155.00 123454 Total
Baker Michael 10-45-6735 $ 542.50 123434 11/14/2023 Youth Soccer Referee/ Baker $ 542.50 123434 Total
Balance Hydrologics, Inc 17-36-7779 $ 4,766.92 123435 11/14/2023 Construction Bid Assisstance $ 4,766.92 123435 Total
Barajas Maya 10-45-6735 $ 534.50 123436 11/14/2023 Youth Soccer Referee/Barajas $ 534.50 123436 Total
Bell Ashlynn 10-45-6735 $ 482.50 123437 11/14/2023 Youth Soccer Referee/ Bell $ 482.50 123437 Total
Beltran Ramiro 10-45-6735 $ 457.00 123532 11/22/2023 Youth Soccer Referee/ Beltran $ 457.00 123532 Total

AP Check Register
November 8, 2023 through December 5, 2023
3 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description Beltran Imelda 10-45-6735 $ 655.00 123438 11/14/2023 Youth Soccer Referee/ Beltran $ 655.00 123438 Total
Bertolotti Newman Disposal 69-47-6220 $ 1,787.17 123440 11/14/2023 26 Yard Trash Bin & StreetSweepingDebris/ October 2023 Bertolotti Newman Disposal 10-33-6220 $ 1,787.16 123440 11/14/2023 26 Yard Trash Bin & StreetSweepingDebris/ October 2023 Bertolotti Newman Disposal 69-47-6220 $ 528.52 123440 11/14/2023 40 Yard Trash Bin Dumping@CorpYard/ October 2023 Bertolotti Newman Disposal 10-33-6220 $ 528.53 123440 11/14/2023 40 Yard Trash Bin Dumping@CorpYard/ October 2023 $ 4,631.38 123440 Total
Bertolotti Newman Disposal, Inc 10-00-5733 $ (5,092.65) 123439 11/14/2023 Monthly Contract GarbageService/October 2023 Bertolotti Newman Disposal, Inc 10-00-5080 $ (14,259.43) 123439 11/14/2023 Monthly Contract GarbageService/October 2023 Bertolotti Newman Disposal, Inc 10-41-6200 $ 76,389.82 123439 11/14/2023 Monthly Contract GarbageService/October 2023 Bertolotti Newman Disposal, Inc 10-00-5730 $ 19,352.08 123439 11/14/2023 Monthly Contract GarbageService/October 2023 $ 76,389.82 123439 Total
Borrelli Travis 69-47-6200 $ 185.74 123508 11/14/2023 Portable Restroom RentalService $ 185.74 123508 Total
BRADY INDUSTRIES 10-07-6300 $ 61.93 123442 11/14/2023 Miscellaneous Cleaning Supplies BRADY INDUSTRIES 10-44-6660 $ 247.70 123442 11/14/2023 Miscellaneous Cleaning Supplies BRADY INDUSTRIES 10-44-6300 $ 30.96 123442 11/14/2023 Miscellaneous Cleaning Supplies BRADY INDUSTRIES 10-21-6300 $ 61.92 123442 11/14/2023 Miscellaneous Cleaning Supplies BRADY INDUSTRIES 10-44-6670 $ 123.85 123442 11/14/2023 Miscellaneous Cleaning Supplies BRADY INDUSTRIES 10-22-6300 $ 30.97 123442 11/14/2023 Miscellaneous Cleaning Supplies BRADY INDUSTRIES 10-46-6300 $ 30.96 123442 11/14/2023 Miscellaneous Cleaning Supplies BRADY INDUSTRIES 10-07-6665 $ 30.96 123442 11/14/2023 Miscellaneous Cleaning Supplies $ 619.25 123442 Total
BSK Associates, Inc 63-56-6200 $ 2,590.00 123443 11/14/2023 UCMR5 Sampling $ 2,590.00 123443 Total
Cal Fire 10-22-6690 $ 1,050.00 123444 11/14/2023 F Step Training AnimalTechnical RescueAwareness $ 1,050.00 123444 Total
CALIFORNIA CONSULTING, INC 10-02-6200 $ 1,000.00 123445 11/14/2023 Grant writing/Lobbying CALIFORNIA CONSULTING, INC 60-50-6200 $ 1,000.00 123445 11/14/2023 Grant writing/Lobbying CALIFORNIA CONSULTING, INC 63-56-6200 $ 1,000.00 123445 11/14/2023 Grant writing/Lobbying $ 3,000.00 123445 Total
Canon Financial Services, Inc. 60-50-6200 $ 106.65 123533 11/22/2023 Contract Charges October2023/CopyCharges November 2023 Canon Financial Services, Inc. 10-22-6200 $ 321.83 123533 11/22/2023 Contract Charges October2023/CopyCharges November 2023 Canon Financial Services, Inc. 63-56-6200 $ 82.88 123533 11/22/2023 Contract Charges October2023/CopyCharges November 2023 Canon Financial Services, Inc. 60-50-6200 $ 82.89 123533 11/22/2023 Contract Charges October2023/CopyCharges November 2023 Canon Financial Services, Inc. 63-56-6200 $ 106.65 123533 11/22/2023 Contract Charges October2023/CopyCharges November 2023 Canon Financial Services, Inc. 10-21-6200 $ 259.06 123533 11/22/2023 Contract Charges October2023/CopyCharges November 2023 Canon Financial Services, Inc. 10-14-6200 $ 82.89 123533 11/22/2023 Contract Charges October2023/CopyCharges November 2023 $ 1,042.85 123533 Total
Cardmember Service 68-68-6620 $ 159.43 123446 11/14/2023 Christmas Decorations

AP Check Register
November 8, 2023 through December 5, 2023
4 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description Cardmember Service 10-45-6739 $ 253.27 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 10-21-6620 $ 137.64 123446 11/14/2023 Trunk or Treat Supplies Cardmember Service 63-56-6200 $ (1.13) 123446 11/14/2023 Amazon Prime Credit Cardmember Service 10-45-6739 $ 247.38 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 10-45-6739 $ 70.65 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 10-45-6739 $ 83.14 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 10-21-6530 $ 14.00 123446 11/14/2023 Prime Shine Car Wash Cardmember Service 63-56-6200 $ 151.73 123446 11/14/2023 Backflow Gauges Cardmember Service 10-22-6300 $ 14.52 123446 11/14/2023 Postage Cardmember Service 10-01-6300 $ 567.81 123446 11/14/2023 Lands End Shirts Cardmember Service 10-45-6739 $ 107.41 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 10-45-6739 $ 14.74 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 10-21-6200 $ 10.00 123446 11/14/2023 Scheduling Software Cardmember Service 10-21-6300 $ 23.69 123446 11/14/2023 Radio Cable Cardmember Service 10-14-6300 $ 6.07 123446 11/14/2023 Letter Tray Cardmember Service 10-45-6735 $ 37.69 123446 11/14/2023 Soccer Supplies Cardmember Service 10-21-6208 $ 74.40 123446 11/14/2023 Animal Vaccines Cardmember Service 60-50-6200 $ 59.94 123446 11/14/2023 Dropbox Subscription/ Barques Cardmember Service 63-56-6330 $ 62.22 123446 11/14/2023 Postage Cardmember Service 10-22-6300 $ 62.04 123446 11/14/2023 Hydrant Program Cardmember Service 10-21-6300 $ 48.37 123446 11/14/2023 Desk Organizer Cardmember Service 10-45-6739 $ 105.00 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 18-32-7768 $ 2,108.45 123446 11/14/2023 Temporary Mailbox Cardmember Service 10-22-6300 $ 143.16 123446 11/14/2023 Television Cardmember Service 10-45-6735 $ 414.22 123446 11/14/2023 Soccer Supplies Cardmember Service 10-21-6300 $ 105.71 123446 11/14/2023 Radio Cable Cardmember Service 10-45-6739 $ 307.02 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 10-21-6300 $ 113.39 123446 11/14/2023 Tactical Pants & Shirts Cardmember Service 10-45-6739 $ 372.26 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 10-45-6739 $ 193.13 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 10-22-6300 $ 1,092.70 123446 11/14/2023 Bags Cardmember Service 68-68-6620 $ 73.32 123446 11/14/2023 Christmas Decorations Cardmember Service 10-44-6300 $ 17.36 123446 11/14/2023 Recreation Supplies Cardmember Service 10-45-6735 $ 6.89 123446 11/14/2023 Soccer Supplies Cardmember Service 10-45-6690 $ 94.72 123446 11/14/2023 Gas Cardmember Service 60-50-6300 $ 6.07 123446 11/14/2023 Letter Tray Cardmember Service 10-21-6210 $ 49.08 123446 11/14/2023 Tuna, Cat Food Cardmember Service 60-50-6300 $ 53.06 123446 11/14/2023 Training Lunch Cardmember Service 10-45-6739 $ 34.75 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 10-45-6739 $ 648.79 123446 11/14/2023 Teen Center Snack Bar Supplies

AP Check Register
November 8, 2023 through December 5, 2023
5 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description Cardmember Service 10-22-6690 $ 275.00 123446 11/14/2023 Life Support Training Cardmember Service 68-68-6620 $ 46.32 123446 11/14/2023 Christmas Decorations Cardmember Service 10-45-6739 $ 181.70 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 10-21-6300 $ 64.68 123446 11/14/2023 USB Drive Cardmember Service 10-21-6300 $ 77.00 123446 11/14/2023 Programming Software Cardmember Service 10-45-6739 $ 65.07 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 10-22-6300 $ 114.07 123446 11/14/2023 Batteries Cardmember Service 10-45-6735 $ 214.47 123446 11/14/2023 Soccer Supplies Cardmember Service 10-14-6420 $ 207.16 123446 11/14/2023 Telephone Service/Long DistanceOctober 2023 Cardmember Service 63-56-6420 $ 207.16 123446 11/14/2023 Telephone Service/Long DistanceOctober 2023 Cardmember Service 60-50-6300 $ 217.97 123446 11/14/2023 Training Lunch Cardmember Service 10-45-6300 $ 9.78 123446 11/14/2023 Recreation Supplies Cardmember Service 10-03-6265 $ 323.64 123446 11/14/2023 Web Hosting Software Renewal Cardmember Service 10-45-6739 $ 739.54 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 63-56-6690 $ 685.00 123446 11/14/2023 Training Cardmember Service 68-68-6620 $ 187.54 123446 11/14/2023 Christmas Decorations Cardmember Service 10-21-6208 $ 547.76 123446 11/14/2023 Animal Vaccines Cardmember Service 10-45-6735 $ 34.48 123446 11/14/2023 Soccer Supplies Cardmember Service 10-45-6420 $ 207.16 123446 11/14/2023 Telephone Service/Long DistanceOctober 2023 Cardmember Service 10-45-6739 $ 7.96 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 10-45-6735 $ 1,450.71 123446 11/14/2023 Soccer Supplies Cardmember Service 10-45-6739 $ 590.01 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 10-44-6200 $ 59.94 123446 11/14/2023 Dropbox Subscription/ Barques Cardmember Service 10-21-6300 $ 24.14 123446 11/14/2023 Batteries Cardmember Service 63-56-6300 $ 6.06 123446 11/14/2023 Letter Tray Cardmember Service 10-22-6690 $ 55.93 123446 11/14/2023 Training Lunch Cardmember Service 10-45-6739 $ 127.17 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 60-50-6420 $ 207.16 123446 11/14/2023 Telephone Service/Long DistanceOctober 2023 Cardmember Service 10-45-6600 $ 32.78 123446 11/14/2023 Trunk or Treat Supplies Cardmember Service 10-21-6210 $ 6.04 123446 11/14/2023 Cat Food Cardmember Service 10-21-6300 $ 87.57 123446 11/14/2023 Motion Attachment Cardmember Service 10-45-6739 $ 125.05 123446 11/14/2023 Teen Center Snack Bar Supplies Cardmember Service 10-45-6300 $ 32.69 123446 11/14/2023 Recreation Supplies Cardmember Service 10-22-6420 $ 408.10 123446 11/14/2023 Telephone Service/Long DistanceOctober 2023 $ 15,770.90 123446 Total
CASHIER,DEPT OF PESTICIDE REGULATION 60-50-6635 $ 60.00 123542 11/22/2023 Renewal Qualified ApplicatorCertificate/Pacheco $ 60.00 123542 Total
Castaneda Hermay 10-00-5435 $ 200.00 123534 11/22/2023 Reimbursement of Citation#6363/ Hermay Castaneda $ 200.00 123534 Total
CBA (ADMIN FEES) 10-00-2261 $ 305.50 123448 11/14/2023 Dental-Vision Admin Fees/November 2023

AP Check Register
November 8, 2023 through December 5, 2023
6 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description $ 305.50 123448 Total
CBA (Pre-paid Deposits) 10-00-1110 $ 15,000.00 123447 11/14/2023 Pre-Paid Dental-Vision Deposit $ 15,000.00 123447 Total
CD & Power 63-56-6225 $ 201.78 123449 11/14/2023 Repair at Well #10 $ 201.78 123449 Total
Cen-Cal Auto & Truck Parts/ NAPA 10-46-6300 $ 11.52 123483 11/14/2023 Carpet Cleaner, Glass Cleaner Cen-Cal Auto & Truck Parts/ NAPA 10-33-6530 $ 9.70 123483 11/14/2023 Oil Cen-Cal Auto & Truck Parts/ NAPA 10-21-6530 $ 206.95 123483 11/14/2023 Battery Cen-Cal Auto & Truck Parts/ NAPA 60-50-6530 $ 390.23 123483 11/14/2023 Filters Cen-Cal Auto & Truck Parts/ NAPA 10-21-6530 $ (12.51) 123483 11/14/2023 Return of Windshield Wipers Cen-Cal Auto & Truck Parts/ NAPA 10-46-6300 $ 100.22 123483 11/14/2023 Red Tacky Grease Cen-Cal Auto & Truck Parts/ NAPA 10-21-6530 $ 35.58 123483 11/14/2023 Windshield Wipers Cen-Cal Auto & Truck Parts/ NAPA 10-22-6300 $ 7.39 123483 11/14/2023 Switch Cen-Cal Auto & Truck Parts/ NAPA 10-21-6300 $ 35.58 123483 11/14/2023 Windshield Wipers Cen-Cal Auto & Truck Parts/ NAPA 10-22-6300 $ 80.65 123483 11/14/2023 Antifreeze Cen-Cal Auto & Truck Parts/ NAPA 69-47-6530 $ 9.71 123483 11/14/2023 Oil Cen-Cal Auto & Truck Parts/ NAPA 60-50-6300 $ 43.03 123483 11/14/2023 Battery Cen-Cal Auto & Truck Parts/ NAPA 10-22-6300 $ 10.12 123483 11/14/2023 Windshield Wash Cen-Cal Auto & Truck Parts/ NAPA 10-33-6530 $ 5.93 123483 11/14/2023 Antifreeze Cen-Cal Auto & Truck Parts/ NAPA 69-47-6530 $ 5.93 123483 11/14/2023 Antifreeze $ 940.03 123483 Total
Center for Human Services 18-01-6660 $ 3,000.00 123450 11/14/2023 ARPA Food Distribution $ 3,000.00 123450 Total
Central Calif Irrigation District 63-56-6200 $ 122.64 123535 11/22/2023 PMA26 2023 $ 122.64 123535 Total
Cerna Anthony 10-45-6735 $ 582.00 123451 11/14/2023 Youth Soccer Referee/Cerna $ 582.00 123451 Total
City of Ceres 10-21-6615 $ 16,500.00 123452 11/14/2023 Dispatch Service 11-1-23 to11-30-23 $ 16,500.00 123452 Total
Civic Well 17-33-7745 $ 4,358.00 123453 11/14/2023 T St Planning Civic Well 63-56-6690 $ 18.11 123453 11/14/2023 T St Planning $ 4,376.11 123453 Total
COMCAST CABLE 10-21-6200 $ 68.80 123536 11/22/2023 High speed internet/PD COMCAST CABLE 63-56-6200 $ 68.82 123536 11/22/2023 High speed internet/water COMCAST CABLE 10-21-6420 $ 158.42 123536 11/22/2023 High Speed Internet 11-6-23 lo12-5-23 /PD COMCAST CABLE 60-50-6200 $ 68.80 123536 11/22/2023 High speed internet/sewer $ 364.84 123536 Total
Cordeiro Mario 10-00-2841 $ 80.00 123537 11/22/2023 Sherman Park Rental DepositRefund/ Cordeiro $ 80.00 123537 Total
CSG Consultants, Inc 10-23-6215 $ 1,053.00 123538 11/22/2023 Building Permit Issuance/October 2023

AP Check Register
November 8, 2023 through December 5, 2023
7 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description CSG Consultants, Inc 10-23-6215 $ 1,014.00 123538 11/22/2023 Building Permit Issuance/September 2023 CSG Consultants, Inc 10-23-6215 $ 10,306.50 123538 11/22/2023 Building Services September2023 CSG Consultants, Inc 10-23-6215 $ 7,754.50 123538 11/22/2023 Building Services October2023 $ 20,128.00 123538 Total
CWEA Membership 63-56-6635 $ 221.00 123455 11/14/2023 CWEA 2023 Workshop NSDRegistration/ Milan $ 221.00 123455 Total
Dave's Drain Cleaning & Plumbing 63-56-6200 $ 3,959.40 123456 11/14/2023 Plumbing Repair atFig Ln Dave's Drain Cleaning & Plumbing 63-56-6200 $ 874.63 123456 11/14/2023 Termination of Wells $ 4,834.03 123456 Total
Davey Resource Group, Inc 17-44-7756 $ 7,795.00 123539 11/22/2023 Professional Services RenderedThrough 10-28-23 $ 7,795.00 123539 Total
De La Cruz Alexander 10-45-6735 $ 598.75 123540 11/22/2023 Youth Soccer Referee/ De La Cruz $ 598.75 123540 Total
De La Cruz Landen 10-45-6735 $ 551.00 123541 11/22/2023 Youth Soccer Referee/ De La Cruz $ 551.00 123541 Total
Del Puerto Health Care District 10-44-6235 $ 75.00 123457 11/14/2023 Flu Vaccine Del Puerto Health Care District 69-47-6235 $ 35.00 123457 11/14/2023 Pre-employment Physical/Rosas Del Puerto Health Care District 10-44-6235 $ 140.00 123457 11/14/2023 Pre-employment Physical/George Del Puerto Health Care District 10-44-6235 $ 70.00 123457 11/14/2023 Pre-employment Physical/Rosas Del Puerto Health Care District 60-50-6235 $ 35.00 123457 11/14/2023 Pre-employment Physical/Rosas $ 355.00 123457 Total
DEPARTMENT OF INDUSTRIAL RELATIONS 10-07-6200 $ 125.00 123458 11/14/2023 Elevator Permit InspectionMuseum $ 125.00 123458 Total
Derek Sawyer's Smart Energy Heating & Air, Inc 10-44-6660 $ 247.00 123543 11/22/2023 Service Call @ Memorial Building $ 247.00 123543 Total
Derotic Emergency Equipment 71-21-7010 $ 4,751.61 123544 11/22/2023 Upfitting of 2023 Chevy Silverado $ 4,751.61 123544 Total
Derotic Emergency Equipment 71-21-7010 $ 4,004.00 123459 11/14/2023 Upfitting of 2023 Chevy 1500 $ 4,004.00 123459 Total
Diaz Julianna 10-45-6735 $ 373.00 123460 11/14/2023 Youth Soccer Referee/ Diaz $ 373.00 123460 Total
Ditch Witch Central California 60-50-6225 $ 431.67 123461 11/14/2023 Ditch Witch Repairs Ditch Witch Central California 63-56-6225 $ 431.66 123461 11/14/2023 Ditch Witch Repairs $ 863.33 123461 Total
Dittos 10-21-6300 $ 274.37 123462 11/14/2023 Vaccine Vouchers $ 274.37 123462 Total
DJ Francis Electric 10-07-6300 $ 161.81 123463 11/14/2023 Repair on Lights $ 161.81 123463 Total
Dooley Enterprises, Inc 10-21-6300 $ 6,334.27 123545 11/22/2023 Ammunition $ 6,334.27 123545 Total

AP Check Register
November 8, 2023 through December 5, 2023
8 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description Dudley Gail 10-00-5830 $ 4.00 123546 11/22/2023 Reimbursement for Overpayment on Dog License $ 4.00 123546 Total
ECONOMIC TIRE SHOP 63-56-6530 $ 40.00 123464 11/14/2023 Tire Repair/ PW $ 40.00 123464 Total
ENVIRONMENTAL TECHNIQUES 60-50-6300 $ 4,236.00 123547 11/22/2023 Pro Oxidizer $ 4,236.00 123547 Total
Flores Diego 10-22-6690 $ 41.87 123548 11/22/2023 Reimbursement for DMV Fees/Flores $ 41.87 123548 Total
Frank B. Marks & Sons, Inc 63-56-6300 $ 103.68 123466 11/14/2023 Concrete Sand Frank B. Marks & Sons, Inc 10-33-6300 $ 103.67 123466 11/14/2023 Concrete Sand $ 207.35 123466 Total
FREITAS MARIA A. 63-00-2010 $ 56.66 123574 11/22/2023 Refund Check 016348-000, 637 ORESTIMBA PEAK DR $ 56.66 123574 Total
Garcia Bonifacio 10-44-6530 $ 19.74 123441 11/14/2023 V Belt $ 19.74 123441 Total
Garcia Joseph 10-45-6735 $ 395.00 123549 11/22/2023 Youth Soccer Referee/ Garcia $ 395.00 123549 Total
GARTON TRACTOR 10-44-6225 $ 2,489.72 123467 11/14/2023 Mower Repairs $ 2,489.72 123467 Total
George Reed, Inc. 18-32-7768 $ 634,854.38 123550 11/22/2023 Inyo & Canal School RehabilitationProgress Payment 2 $ 634,854.38 123550 Total
GEORGE W. LOWRY, INC 60-50-6230 $ 1,941.32 123468 11/14/2023 400 Gallons Dyed DieselDelivered@WWTP GEORGE W. LOWRY, INC 60-50-6500 $ 1,882.31 123468 11/14/2023 450 Gallons Unleaded GasDelivered @ WWTP $ 3,823.63 123468 Total
Gouveia Engineering, Inc 10-31-6200 $ 154.88 123551 11/22/2023 Project 510.02 Annual DBE/QAP Program Gouveia Engineering, Inc 10-00-2518 $ 94.50 123551 11/22/2023 Project 585.05 1035 T StCon Observation Gouveia Engineering, Inc 18-56-7771 $ 3,556.88 123551 11/22/2023 Project 525. 12 Jensen Rd Utilities Gouveia Engineering, Inc 18-32-7739 $ 22,024.44 123551 11/22/2023 Project 525 .02 STPl-51 72 {024} Highway 33/ Inyo
Gouveia Engineering, Inc 18-32-7768 $ 30,796.73 123551 11/22/2023 Project 545 070 STPL-5172 (026}Inyo Canal School Gouveia Engineering, Inc 61-55-7550 $ 774.38 123551 11/22/2023 Project 580 .08 Sewer Trunk LineObservation Gouveia Engineering, Inc 17-44-7780 $ 110.00 123551 11/22/2023 Project 555.08 Newman NaturePark Gouveia Engineering, Inc 17-36-7780 $ 23,125.00 123551 11/22/2023 Project 555 .04-3 2 NEWSConstruction Implement Gouveia Engineering, Inc 24-32-7781 $ 116.92 123551 11/22/2023 Project 545.18 Main St Stanislaus Gouveia Engineering, Inc 17-50-7782 $ 1,152.38 123551 11/22/2023 Project 580.07 McPike Sewer LineObservation Gouveia Engineering, Inc 17-33-7745 $ 748.13 123551 11/22/2023 Project 520.03 T St Specific Plan Gouveia Engineering, Inc 17-36-7779 $ 1,745.00 123551 11/22/2023 Project 555.05 Newman Wetlands Gouveia Engineering, Inc 10-31-6200 $ 816.38 123551 11/22/2023 Project 525.0'1 Public .worksGeneral $ 85,215.62 123551 Total
GUILLEN CHAVEZ MARIO 63-00-2010 $ 77.39 123576 11/22/2023 Refund Check 016222-000, 716 INYO STREET $ 77.39 123576 Total

AP Check Register
November 8, 2023 through December 5, 2023
9 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description Hayes Sophia 10-45-6735 $ 488.00 123469 11/14/2023 Youth Soccer Referee/ Hayes $ 488.00 123469 Total
Hoffman Security 10-07-7505 $ 4,395.00 123552 11/22/2023 Installation of Alarm System for FD/1162 N St $ 4,395.00 123552 Total
IDEXX LABORATORIES, INC. 63-56-6300 $ 571.53 123553 11/22/2023 Water Testing Supplies $ 571.53 123553 Total
INFOSEND, INC 63-56-6200 $ 1,279.33 123470 11/14/2023 Utility Bill& Late NottceMailing October 2023 INFOSEND, INC 60-50-6200 $ 1,279.33 123470 11/14/2023 Utility Bill& Late NottceMailing October 2023 $ 2,558.66 123470 Total
JG Nurseries LLC 69-47-6300 $ 16.18 123471 11/14/2023 Tree Ties $ 16.18 123471 Total
JOE'S LANDSCAPING & CONCR 69-47-6200 $ 12,881.85 123472 11/14/2023 Maintenance SeNice For TheMohth of October $ 12,881.85 123472 Total
JORGENSEN & COMPANY 10-22-6300 $ 133.42 123473 11/14/2023 Fire Exts $ 133.42 123473 Total
Kowalskie Xylia 10-45-6735 $ 571.00 123474 11/14/2023 Youth Soccer Referee/ Kowalskie $ 571.00 123474 Total
Liebert Cassidy Whitmore 10-15-6200 $ 1,819.00 123475 11/14/2023 Professional Services RenderedThrough 9-30-23 $ 1,819.00 123475 Total
Magdaleno John 10-00-2841 $ 20.00 123476 11/14/2023 Pioneer Park Rental DepositRefund/ Magdaleno $ 20.00 123476 Total
Magdaleno John 10-00-2841 $ 80.00 123477 11/14/2023 Sherman Park Rental DepositRefund/ Magdaleno $ 80.00 123477 Total
Martinez Automotive Garage LLC 60-50-6530 $ 294.55 123556 11/22/2023 Service on Chevy Silverado Martinez Automotive Garage LLC 10-33-6530 $ 98.20 123556 11/22/2023 Service on Chevy Silverado Martinez Automotive Garage LLC 10-44-6530 $ 98.19 123556 11/22/2023 Service on Chevy Silverado $ 490.94 123556 Total
Mendez Jacqueline 10-45-6735 $ 451.50 123478 11/14/2023 Youth Soccer Referee/ Mendez $ 451.50 123478 Total
Mendoza Diego 10-45-6735 $ 395.00 123479 11/14/2023 Youth Soccer Referee/ Mendoza
$ 395.00 123479 Total
MG House Cleaning 10-07-6200 $ 180.00 123480 11/14/2023 Cleaned Bathrooms @ City Hall $ 180.00 123480 Total
MID VALLEY IT, INC 71-21-7010 $ 892.74 123481 11/14/2023 Keyboard $ 892.74 123481 Total
MID VALLEY IT, INC 10-21-6200 $ 3,035.60 123557 11/22/2023 IT CONTRACT/PD MID VALLEY IT, INC 10-14-6200 $ 1,517.80 123557 11/22/2023 IT CONTRACT/FIN MID VALLEY IT, INC 63-56-6200 $ 1,517.80 123557 11/22/2023 IT CONTRACT/WATR MID VALLEY IT, INC 60-50-6200 $ 1,517.80 123557 11/22/2023 IT CONTRACT/SEWR $ 7,589.00 123557 Total

AP Check Register
November 8, 2023 through December 5, 2023
10 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description Mihalopoulos Helen 10-00-2841 $ 20.00 123482 11/14/2023 Pioneer Park Rental DepositRefund/ Mihalopoulos $ 20.00 123482 Total
Modesto Junior College Ag Department 10-21-6208 $ 855.00 123558 11/22/2023 Animal Shelter/ October 2023 Modesto Junior College Ag Department 10-21-6210 $ 3,046.00 123558 11/22/2023 Catch & Release ProgramOctober 2023 $ 3,901.00 123558 Total
NEWMAN ACE HARDWARE/JACT, 10-22-6300 $ 36.52 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 10-45-6735 $ 38.64 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 10-45-6300 $ 12.04 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 60-50-6300 $ 10.35 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 10-44-6300 $ 40.98 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 10-33-6300 $ 17.45 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 60-50-6530 $ (7.55) 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 68-68-6620 $ 23.92 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 60-50-6530 $ 15.59 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 10-46-6300 $ 30.19 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 10-44-6300 $ 15.09 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 10-44-6300 $ 24.80 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 63-56-6530 $ (7.55) 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 68-68-6620 $ 53.89 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 60-50-6300 $ 176.88 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 68-68-6620 $ 18.53 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 63-56-6530 $ 15.58 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 10-44-6300 $ 5.38 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies
NEWMAN ACE HARDWARE/JACT, 63-56-6300 $ 31.25 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 63-56-6300 $ 18.51 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 69-47-6300 $ 10.25 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 10-44-6300 $ 11.86 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 10-33-6300 $ 10.24 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 69-47-6300 $ 12.72 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 10-22-6300 $ 30.56 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 60-50-6300 $ 15.09 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies NEWMAN ACE HARDWARE/JACT, 10-22-6300 $ 58.82 123485 11/14/2023 Batteries, Misc Tools, Light Bulbs, Cleaning Supplies $ 720.03 123485 Total
NEWMAN FIREFIGHTERS, INC. 10-22-6300 $ 165.00 123484 11/14/2023 Reimbursement for Hats $ 165.00 123484 Total
NexGen Alpha Upfitting 71-21-7010 $ 34,518.90 123559 11/22/2023 Upfitting of 2023 Ford Explorer $ 34,518.90 123559 Total
North Star Engineering Group, Inc 18-32-7739 $ 412.50 123560 11/22/2023 Professional Seivices Through10-31-23 $ 412.50 123560 Total
Nutrien Ag Solutions Inc 60-50-6230 $ 4,478.68 123486 11/14/2023 8,300 Lbs Forage

AP Check Register
November 8, 2023 through December 5, 2023
11 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description Nutrien Ag Solutions Inc 60-50-6230 $ (1,197.91) 123486 11/14/2023 Credit for 2,200 Lbs Forage Nutrien Ag Solutions Inc 60-50-6230 $ 3,625.20 123486 11/14/2023 6,840 Lbs Forage $ 6,905.97 123486 Total
Ochoa Susana 10-00-5435 $ 150.00 123561 11/22/2023 Reimbursement of Citation6369/ Susana Ochoa $ 150.00 123561 Total
O'Connor & Company 10-14-6205 $ 1,966.67 123487 11/14/2023 Accounting Services O'Connor & Company 60-50-6205 $ 550.00 123487 11/14/2023 Accounting Services O'Connor & Company 63-56-6205 $ 1,966.66 123487 11/14/2023 Accounting Services O'Connor & Company 60-50-6205 $ 1,966.67 123487 11/14/2023 Accounting Services O'Connor & Company 10-14-6205 $ 550.00 123487 11/14/2023 Accounting Services O'Connor & Company 63-56-6205 $ 3,720.83 123487 11/14/2023 Accounting Services O'Connor & Company 60-50-6205 $ 3,720.83 123487 11/14/2023 Accounting Services O'Connor & Company 10-14-6205 $ 3,720.84 123487 11/14/2023 Accounting Services O'Connor & Company 63-56-6205 $ 550.00 123487 11/14/2023 Accounting Services $ 18,712.50 123487 Total
ODP Business Solutions, LLC 60-50-6300 $ 75.49 123488 11/14/2023 Mouse $ 75.49 123488 Total
One Step GPS LLC 63-56-6200 $ 153.45 123562 11/22/2023 GPS Fleet Tracking Software One Step GPS LLC 60-50-6200 $ 153.45 123562 11/22/2023 GPS Fleet Tracking Software One Step GPS LLC 10-22-6200 $ 69.75 123562 11/22/2023 GPS Fleet Tracking Software One Step GPS LLC 10-21-6200 $ 209.25 123562 11/22/2023 GPS Fleet Tracking Software $ 585.90 123562 Total
Operating Engineers Public & Misc Employees 10-00-2260 $ 967.00 123489 11/14/2023 Health Insurance Premium/December2023 /Caetano $ 967.00 123489 Total
Ortiz Gabriela 10-00-2840 $ 300.00 123490 11/14/2023 Memorial Building Rental Deposit Refund/ Ortiz
$ 300.00 123490 Total
P G & E 10-33-6410 $ 5,493.91 123494 11/14/2023 Gas & Electric Use P G & E 10-46-6410 $ 459.67 123494 11/14/2023 Gas & Electric Use P G & E 10-44-6410 $ 957.57 123494 11/14/2023 Gas & Electric Use P G & E 10-07-6410 $ 2,762.38 123494 11/14/2023 Gas & Electric Use P G & E 60-50-6410 $ 10,364.77 123494 11/14/2023 Gas & Electric Use P G & E 63-56-6410 $ 37,181.62 123494 11/14/2023 Gas & Electric Use P G & E 69-47-6410 $ 3,868.80 123494 11/14/2023 Gas & Electric Use P G & E 10-22-6410 $ 1,572.07 123494 11/14/2023 Gas & Electric Use P G & E 10-45-6410 $ 224.39 123494 11/14/2023 Gas & Electric Use $ 62,885.18 123494 Total
P G & E 10-07-6410 $ 646.86 123563 11/22/2023 Electrical Charges for Solar Meter@WWTP 10-5-23 to 11-3-23 P G & E 60-50-6410 $ 646.85 123563 11/22/2023 Electrical Charges for Solar Meter@WWTP 10-5-23 to 11-3-23 P G & E 10-44-6510 $ 253.10 123563 11/22/2023 Electrical Charges for Solar Meter@WWTP 10-11-23 to 11-8-23 P G & E 63-56-6510 $ 63.27 123563 11/22/2023 Electrical Charges for Solar Meter@WWTP 10-11-23 to 11-8-23

AP Check Register
November 8, 2023 through December 5, 2023
12 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description P G & E 60-50-6510 $ 63.27 123563 11/22/2023 Electrical Charges for Solar Meter@WWTP 10-11-23 to 11-8-23 P G & E 60-50-6510 $ 33.82 123563 11/22/2023 Electrical Charges for Solar Meter@WWTP 10-10-23 to 11-7-23 P G & E 10-33-6510 $ 506.20 123563 11/22/2023 Electrical Charges for Solar Meter@WWTP 10-11-23 to 11-8-23 P G & E 69-47-6510 $ 316.38 123563 11/22/2023 Electrical Charges for Solar Meter@WWTP 10-11-23 to 11-8-23 P G & E 63-56-6410 $ 646.85 123563 11/22/2023 Electrical Charges for Solar Meter@WWTP 10-5-23 to 11-3-23 P G & E 10-21-6510 $ 63.27 123563 11/22/2023 Electrical Charges for Solar Meter@WWTP 10-11-23 to 11-8-23 $ 3,239.87 123563 Total
Pace Supply Corporation 63-56-7105 $ 10,456.69 123491 11/14/2023 Valve Exerciser Pace Supply Corporation 63-56-6300 $ 679.29 123491 11/14/2023 Coupling $ 11,135.98 123491 Total
PACIFIC WATER RESOURCES 60-50-6225 $ 1,095.05 123492 11/14/2023 Valves $ 1,095.05 123492 Total
Pete's Auto Repair 10-44-6530 $ 175.20 123493 11/14/2023 Repair 2007 Chevy 2500 Pete's Auto Repair 69-47-6530 $ 180.50 123493 11/14/2023 Repair 2007 Chevy 2500 Pete's Auto Repair 63-56-6530 $ 134.52 123493 11/14/2023 Repair 2019 Ford F250 Pete's Auto Repair 60-50-6530 $ 161.84 123493 11/14/2023 Repair 2004 GMC Yukon Pete's Auto Repair 63-56-6530 $ 161.83 123493 11/14/2023 Repair 2004 GMC Yukon Pete's Auto Repair 60-50-6530 $ 175.19 123493 11/14/2023 Repair 2007 Chevy 2500 Pete's Auto Repair 60-50-6530 $ 86.00 123493 11/14/2023 Repair 2022 Ford F250 $ 1,075.08 123493 Total
Pimentel John 10-01-6690 $ 37.99 123564 11/22/2023 Mileage Reimbursement/Pimentel $ 37.99 123564 Total
Pitney Bowes Global Financial Services. Inc 60-50-6330 $ 47.20 123495 11/14/2023 Postage Meter Rent 8-20-23 to11-19-23 Pitney Bowes Global Financial Services. Inc 63-56-6330 $ 47.19 123495 11/14/2023 Postage Meter Rent 8-20-23 to11-19-23 Pitney Bowes Global Financial Services. Inc 10-14-6330 $ 47.20 123495 11/14/2023 Postage Meter Rent 8-20-23 to 11-19-23
$ 141.59 123495 Total
PONCE LETICIA LOPEZ & JENNIFER 63-00-2010 $ 19.05 123575 11/22/2023 Refund Check 012928-000, 1415-A EUCALYPTUS AVE $ 19.05 123575 Total
Public Agency Coalition Enterprise 10-00-2260 $ 23,526.62 123554 11/22/2023 Health Insurance Premium/December2023 $ 23,526.62 123554 Total
Public Agency Coalition Enterprise 10-00-2260 $ 20,459.92 123555 11/22/2023 Health Insurance Premium/December2023 $ 20,459.92 123555 Total
Quest Diagnostics 10-22-6235 $ 238.60 123496 11/14/2023 Cal/OSHA Required Vaccinationsper CCR 5193 $ 238.60 123496 Total
RALEY'S IN STORE CHARGE 63-56-6300 $ 3.20 123497 11/14/2023 City Hall Supplies RALEY'S IN STORE CHARGE 10-14-6300 $ 3.20 123497 11/14/2023 City Hall Supplies RALEY'S IN STORE CHARGE 60-50-6300 $ 3.20 123497 11/14/2023 City Hall Supplies RALEY'S IN STORE CHARGE 10-46-6300 $ 41.92 123497 11/14/2023 Corp Yard Supplies RALEY'S IN STORE CHARGE 10-22-6300 $ 35.63 123497 11/14/2023 Fire Department Supplies $ 87.15 123497 Total

AP Check Register
November 8, 2023 through December 5, 2023
13 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description Ramos Sandra 10-00-2840 $ 300.00 123565 11/22/2023 Memorial Building Rental DepositRefund/ Ramos $ 300.00 123565 Total
Redtail Consulting 17-36-7780 $ 8,310.12 123566 11/22/2023 Project #603 .CNP.21 NEWSProject Resource AgencyPermitting $ 8,310.12 123566 Total
Rick Engineering Company 17-36-7780 $ 3,460.00 123498 11/14/2023 Project C 18529-C00 NewmanDesign Prop 1 $ 3,460.00 123498 Total
Rolfe Construction, Inc 17-36-7780 $ 485,179.82 123567 11/22/2023 NEWS Project $ 485,179.82 123567 Total
Royston, Hanamoto, Alley & Abey 40-06-6200 $ 726.25 123500 11/14/2023 Professional Services RenderedThrough 9-30-23 $ 726.25 123500 Total
RRM DESIGN GROUP, INC. 17-44-7780 $ 2,967.50 123568 11/22/2023 Newman Nature Park RRM DESIGN GROUP, INC. 17-36-7780 $ 42.50 123568 11/22/2023 NEWS Educational SignageDevelopment $ 3,010.00 123568 Total
SAFE-T-LITE 60-50-6300 $ 31.54 123501 11/14/2023 Vests
SAFE-T-LITE 63-56-6300 $ 31.54 123501 11/14/2023 Vests
SAFE-T-LITE 10-44-6300 $ 31.53 123501 11/14/2023 Vests
SAFE-T-LITE 24-32-7711 $ 191.88 123501 11/14/2023 Marking Paint SAFE-T-LITE 69-47-6300 $ 31.54 123501 11/14/2023 Vests
$ 318.03 123501 Total
SHI International Corp. 10-21-6200 $ 1,487.25 123569 11/22/2023 Net Motion Complete $ 1,487.25 123569 Total
SIERRA INSTALLATIONS, INC 68-68-6620 $ 4,917.20 123570 11/22/2023 Installation & Tune Up Services2023 Holiday $ 4,917.20 123570 Total
Sierra Medical Services Alliance 10-22-6300 $ 12.00 123499 11/14/2023 BLS Cards $ 12.00 123499 Total
SJVAPCD 60-50-6675 $ 129.00 123502 11/14/2023 23/24 Portable EquipmentRegistrations/Corp Yard SJVAPCD 60-50-6675 $ 42.00 123502 11/14/2023 23-24 Annual Permit toOperate/WWTP $ 171.00 123502 Total
Solar Integrated Fund III 60-50-6410 $ 4,806.04 123503 11/14/2023 Solar Production Period 10-1 -23to10-31 -23 $ 4,806.04 123503 Total
Springbrook Holding Company, LLC 10-14-6310 $ 586.00 123504 11/14/2023 Civic Pay Transaction Fee Springbrook Holding Company, LLC 60-50-6310 $ 586.00 123504 11/14/2023 Civic Pay Transaction Fee Springbrook Holding Company, LLC 63-56-6310 $ 586.00 123504 11/14/2023 Civic Pay Transaction Fee $ 1,758.00 123504 Total
Stanislaus County Auditor-Controller 10-22-6615 $ 9,582.00 123572 11/22/2023 911 Fire Dispatch ServicesOctober-December 2023 $ 9,582.00 123572 Total
Stanislaus County Tax Collector 10-15-6680 $ 160.06 123505 11/14/2023 2023-2024 PropertyTaxes/ Jensen Rd Stanislaus County Tax Collector 63-56-6680 $ 638.50 123505 11/14/2023 2023-2024 PropertyTaxes/ Jensen Rd $ 798.56 123505 Total
Stanislaus County Tax Collector 10-15-6680 $ 160.06 123571 11/22/2023 2023-2024 Property Taxes WestMariposa St.

AP Check Register
November 8, 2023 through December 5, 2023
14 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description Stanislaus County Tax Collector 10-44-6680 $ 860.20 123571 11/22/2023 2023-2024 Property Taxes WestMariposa St.

Stanislaus County Tax Collector 10-44-6680 $ 860.20 123571 11/22/2023 2023-2024 Property Taxes WestMariposa St.

Stanislaus County Tax Collector 60-50-6680 $ 1,513.18 123571 11/22/2023 2023-2024 Property Taxes WestMariposa St.

Stanislaus County Tax Collector 60-50-6680 $ 4,610.12 123571 11/22/2023 2023-2024 Property Taxes WestMariposa St.

Stanislaus County Tax Collector 60-50-6680 $ 7,410.76 123571 11/22/2023 2023-2024 Property Taxes WestMariposa St.

Stanislaus County Tax Collector 60-50-6680 $ 6,646.26 123571 11/22/2023 2023-2024 Property Taxes WestMariposa St. $ 22,060.78 123571 Total
STAPLES ADVANTAGE 10-14-6300 $ 4.96 123506 11/14/2023 Ink Pad STAPLES ADVANTAGE 63-56-6300 $ (2.47) 123506 11/14/2023 Return of Stamp Pad STAPLES ADVANTAGE 60-50-6300 $ (2.48) 123506 11/14/2023 Return of Stamp Pad STAPLES ADVANTAGE 63-56-6300 $ 10.85 123506 11/14/2023 Envelopes STAPLES ADVANTAGE 60-50-6300 $ 15.80 123506 11/14/2023 Dusters STAPLES ADVANTAGE 63-56-6300 $ 6.57 123506 11/14/2023 Pens STAPLES ADVANTAGE 60-50-6300 $ 10.86 123506 11/14/2023 Envelopes STAPLES ADVANTAGE 10-44-6300 $ 7.90 123506 11/14/2023 Pens STAPLES ADVANTAGE 63-56-6300 $ 4.95 123506 11/14/2023 Ink Pad STAPLES ADVANTAGE 63-56-6300 $ 7.91 123506 11/14/2023 Pens STAPLES ADVANTAGE 60-50-6300 $ 6.58 123506 11/14/2023 Pens STAPLES ADVANTAGE 10-14-6300 $ 6.58 123506 11/14/2023 Pens STAPLES ADVANTAGE 63-56-6300 $ 15.79 123506 11/14/2023 Dusters STAPLES ADVANTAGE 60-50-6300 $ 4.96 123506 11/14/2023 Ink Pad STAPLES ADVANTAGE 10-14-6300 $ 10.86 123506 11/14/2023 Envelopes STAPLES ADVANTAGE 60-50-6300 $ 7.90 123506 11/14/2023 Pens STAPLES ADVANTAGE 10-14-6300 $ (2.48) 123506 11/14/2023 Return of Stamp Pad $ 115.04 123506 Total
Steve P. Rados, Inc 17-50-7782 $ 398,540.83 123507 11/14/2023 McPike 1 Improvements & InfluentTrunk SewerProgress Payment Steve P. Rados, Inc 61-55-7550 $ 3,325.00 123507 11/14/2023 McPike 1 Improvements & InfluentTrunk SewerProgress Payment $ 401,865.83 123507 Total
TESCO CONTROL, INC. 60-50-6225 $ 1,418.00 123509 11/14/2023 Scada Serviced $ 1,418.00 123509 Total
The Hartford 10-14-6200 $ 100.00 123573 11/22/2023 Surety Policy Renewal 11-28-23to 11-28-24 $ 100.00 123573 Total
Thomas Darla Ann 17-36-7780 $ 2,012.50 123510 11/14/2023 Prop 1 News Grant Thomas Darla Ann 17-44-7780 $ 1,837.50 123510 11/14/2023 Parks LWCF Grant $ 3,850.00 123510 Total
True Blue Veterinary Group 10-21-6208 $ 353.12 123511 11/14/2023 Shelter Animals $ 353.12 123511 Total
Uline 10-22-6300 $ 363.19 123512 11/14/2023 Plastic Chairs Uline 10-22-6300 $ 206.57 123512 11/14/2023 Brass Tags
$ 569.76 123512 Total

AP Check Register
November 8, 2023 through December 5, 2023
15 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description USA BLUEBOOK 63-56-6300 $ 304.09 123513 11/14/2023 Probe USA BLUEBOOK 60-50-6225 $ 495.21 123513 11/14/2023 Transmitter USA BLUEBOOK 60-50-6225 $ 97.09 123513 11/14/2023 Bellows $ 896.39 123513 Total
Valley 29 Electric, LLC 10-33-6300 $ 129.45 123514 11/14/2023 Photo Cell Valley 29 Electric, LLC 10-33-6300 $ 30.43 123514 11/14/2023 Light Bulb $ 159.88 123514 Total
Vasquez Mateo 10-45-6735 $ 441.50 123515 11/14/2023 Youth Soccer Referee/ Vasquez $ 441.50 123515 Total
Vazquez Joseph 10-45-6735 $ 363.00 123516 11/14/2023 Youth Soccer Referee/ Vazquez $ 363.00 123516 Total
Verizon Wireless 10-21-6420 $ 342.13 123517 11/14/2023 Mobile laptop access 9-19-23 to10-18-23 Verizon Wireless 10-06-6420 $ 38.01 123517 11/14/2023 Mobile laptop access 9-19-23 to10-18-23 Verizon Wireless 63-56-6420 $ 38.01 123517 11/14/2023 Mobile laptop access 9-19-23 to10-18-23 Verizon Wireless 10-22-6615 $ 114.03 123517 11/14/2023 Mobile laptop access 9-19-23 to10-18-23 $ 532.18 123517 Total
Visual Horizons Custom Sign 10-22-6530 $ 339.86 123577 11/22/2023 Vinyl Graphic/ FD $ 339.86 123577 Total
Vollmar Natural Lands Consulting 17-36-7779 $ 2,168.36 123578 11/22/2023 Project J-445 CDFW Vollmar Natural Lands Consulting 17-36-7780 $ 2,042.50 123578 11/22/2023 Project J-445 CDFW $ 4,210.86 123578 Total
West Coast Energy Systems LLC 63-56-6225 $ 416.10 123465 11/14/2023 Generator Repairs/ Well 10 $ 416.10 123465 Total
West Coast Pet Memorial Services 10-21-6208 $ 18.72 123579 11/22/2023 Disposal Clinic $ 18.72 123579 Total
WEST SIDE PUBLIC SCALE 60-50-6230 $ 135.00 123519 11/14/2023 Weight Tags for Oct2023/WWTP $ 135.00 123519 Total
Westside Water Conditioning 63-56-6300 $ 55.73 123518 11/14/2023 Bottle Water Delivery 10-10-23 & 10-24-23 City Hall
Westside Water Conditioning 63-56-6300 $ 89.07 123518 11/14/2023 Bottle Water Delivery 10-10-23 & 10-24-23/ Corp Yard Westside Water Conditioning 10-21-6300 $ 68.65 123518 11/14/2023 Bottle Water Delivery10-10-23 & 10-24-23 /PD Westside Water Conditioning 10-21-6200 $ 57.70 123518 11/14/2023 Bottle Water Delivery 10-10-23 & 10-24-23/ FD Westside Water Conditioning 60-50-6300 $ 55.73 123518 11/14/2023 Bottle Water Delivery 10-10-23 & 10-24-23 City Hall Westside Water Conditioning 10-14-6300 $ 55.74 123518 11/14/2023 Bottle Water Delivery 10-10-23 & 10-24-23 City Hall Westside Water Conditioning 60-50-6300 $ 39.80 123518 11/14/2023 Bottle Water Delivery 10-10-23/ WWTP Westside Water Conditioning 60-50-6300 $ 89.08 123518 11/14/2023 Bottle Water Delivery 10-10-23 & 10-24-23/ Corp Yard $ 511.50 123518 Total
Wex Bank 60-50-6500 $ 678.35 123580 11/22/2023 Gas and Diesel Purchases10-16-23 to 11-15-23 Wex Bank 10-44-6500 $ 83.52 123580 11/22/2023 Gas and Diesel Purchases10-16-23 to 11-15-23 Wex Bank 10-33-6500 $ 495.83 123580 11/22/2023 Gas and Diesel Purchases10-16-23 to 11-15-23 Wex Bank 10-22-6500 $ 1,976.16 123580 11/22/2023 Gas and Diesel Purchases10-16-23 to 11-15-23

AP Check Register
November 8, 2023 through December 5, 2023
16 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description Wex Bank 63-56-6500 $ 1,700.95 123580 11/22/2023 Gas and Diesel Purchases10-16-23 to 11-15-23 Wex Bank 10-07-6500 $ 79.70 123580 11/22/2023 Gas and Diesel Purchases10-16-23 to 11-15-23 Wex Bank 69-47-6500 $ 300.95 123580 11/22/2023 Gas and Diesel Purchases10-16-23 to 11-15-23 Wex Bank 10-21-6500 $ 3,974.05 123580 11/22/2023 Gas and Diesel Purchases10-16-23 to 11-15-23 $ 9,289.51 123580 Total
YANCEY LUMBER COMPANY 60-50-6300 $ 20.87 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 20.36 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 9.11 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-21-6307 $ 38.83 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-33-6300 $ 28.92 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 2.42 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-45-6735 $ 73.56 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-44-6300 $ 17.46 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-22-6300 $ (72.32) 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 1.45 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-22-6300 $ 19.19 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 41.59 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 2.51 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 15.68 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 46.13 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-45-6735 $ 187.34 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 68-68-6620 $ 12.96 123520 11/14/2023 Dog Food/Misc Tools/Locks/Light Bulbs
YANCEY LUMBER COMPANY 10-44-6300 $ 14.56 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-07-6300 $ 16.01 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 42.70 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 32.58 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-44-6300 $ 25.86 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-22-6300 $ 13.46 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-44-6300 $ 9.71 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 24-32-7711 $ 33.49 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 139.91 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 15.52 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 69-47-6300 $ (4.46) 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 20.18 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-44-6300 $ 94.17 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-33-6300 $ 96.11 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-46-6300 $ 16.01 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 69-47-6300 $ 39.12 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 32.02 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-44-6300 $ 20.87 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs

AP Check Register
November 8, 2023 through December 5, 2023
17 of 17
Vendor Fund-Dept-Acct Amount Check # Check date Description YANCEY LUMBER COMPANY 63-56-6300 $ 17.65 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 60-50-6300 $ 17.71 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 22.21 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 147.05 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-45-6735 $ 6.54 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 12.22 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 22.08 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 21.34 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 69-47-6300 $ 23.33 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 54.91 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-33-6300 $ 17.71 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-44-6300 $ 15.53 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 48.80 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 19.98 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-22-6300 $ 117.45 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 2.14 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 668.82 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 60-50-6300 $ 9.70 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-21-6300 $ 28.19 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 108.02 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 10.87 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-07-6300 $ 27.31 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 20.36 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-33-6300 $ 20.57 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 39.58 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 63-56-6300 $ 12.60 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs YANCEY LUMBER COMPANY 10-45-6735 $ 14.83 123520 11/14/2023 Dog Food/Misc Tools/Locks/LightBulbs $ 2,651.38 123520 Total
Zea Ayme Katherine 10-00-2840 $ 300.00 123521 11/14/2023 Memorial Building Rental DepositRefund/ Zea Ayme $ 300.00 123521 Total
$ 2,155,612.32 Grand Total

MINUTES

NEWMAN CITY COUNCIL
REGULAR MEETING NOVEMBER 14, 2023
CITY COUNCIL CHAMBERS, 7:00 P.M., 938 FRESNO STREET
NOTICE: THIS MEETING WILL BE HELD IN ACCORDANCE WITH THE RALPH M. BROWN ACT (CALIFORNIA GOVERNMENT CODE SECTION 54950, ET SEQ.) AND THE FEDERAL AMERICANS WITH DISABILITIES ACT

1. Call To Order - Mayor Graham 7:00 P.M.

2. Pledge Of Allegiance.

3. Invocation – Council Member McDonald.

4. Roll Call - PRESENT: McDonald, Mayor Pro Tem Ball, Tomlinson, Pimentel, And Mayor Graham.

ABSENT: None.

5. Declaration Of Conflicts Of Interest – None.

6. Ceremonial Matters
a. Presentation Of A Certificate Of Recognition By Senator Alvarado-Gil To The City Of Newman Animal Shelter.

Narinder Bahia, District Representative For Senator Alvarado-Gil, Presented Community Services Officer (CSO) Brianna Anthieny With A Certificate Of Recognition For Receiving The Best Friends Animal Society 2022 No-Kill Shelter Award. Bahia Noted That The Newman Shelter Had A 90% Save Rate For Cats And Dogs. She Thanked CSO Anthieny For Her Extraordinary Efforts And For Finding Positive Outcomes For The Animals That Enter The Newman Shelter. Bahia Also Presented Anthieny A Certificate On Behalf Of Supervisor Condit’s Office.

Gavin Cline, Field Representative For Congressman Duarte, Congratulated CSO Anthieny On Receiving The Said Award And Presented Her With A Recognition Certificate.

Abby Pendleton, Representative For Assemblymember Juan Alanis, On Behalf Assemblymember Alanis’ Office She Thanked CSO Anthieny For Her Dedication To The Newman Animal Shelter And Presented Anthieny A Certificate.

Community Service Officer Anthieny Thanked The Representatives And Recognized All The Animal Shelters Volunteers.

Mayor Graham Thanked CSO Anthieny And The Shelter Volunteers For All Of Their Hard Work.

7. Items from the Public - Non-Agenda Items.

Gavin Cline, Field Representative For Congressman Duarte, Reported That Congressman Duarte Was Advocating For District Thirteen Priorities And Working On Passing Fiscally Responsible Bills. Cline Noted That The Congressman Had Voted For The Continuing Resolution To Keep The Government Open. He Stated That The Congressman Was Co-Sponsoring Two Bills, One Was House Resolution 4713 The Rural Hospital Technical Assistance Act And The Other Was House Resolution 5308 Rural Telegraph And Education Enhancement Act That Reauthorizes The Distant Learning And Telemedicine Program Through The Department Of Agriculture.

8. Consent Calendar
a. Waive All Readings Of Ordinances And Resolutions Except By Title. b. Approval Of Warrants.
c. Approval Of Minutes Of The October 24, 2023 Regular Meeting And The November 6, 2023 Special Meeting.
d. Adopt Resolution No. 2024-50, A Resolution Approving The Application For The San Joaquin Valley Air Pollution Control District Public Benefit Grant Program And Authorizing The City Manager Or His Designee To Execute The Required Documents For Alternative Fuel Vehicle(s) Purchase.
e. Acceptance Of Public Improvements For The 1035 “T” Street Project (Tentative Tract Map 17-01).
f. Authorize The City Manager, Or Designee, To Amend The Existing Development Impact Fee Nexus Study Update Contract With Economic & Planning Systems, Inc. (EPS).

ACTION: On A Motion By McDonald Seconded By Tomlinson, The Consent Calendar Was Approved By The Following Vote: AYES: McDonald, Ball, Tomlinson, Pimentel, And Mayor Graham; NOES: None; ABSENT: None; NOT PARTICIPATING: None.

9. Public Hearings
a. Adopt Resolution No. 2023-51, A Resolution Declaring The Existence Of A Public Nuisance Under Ordinance No. 95-4.

Council Member McDonald Asked If The Property In Question Was Occupied.

Recreation Director/Community Liaison Mendoza Stated That The Property Was Occupied.

Council Member McDonald Inquired If The Residents Were Owners Or Renters.

Recreation Director/Community Liaison Mendoza Pointed Out That The Residents Were Renters But Indicated That Both The Renters And The Property Owners Had Been Notified.

Mayor Graham Opened The Public Hearing At 7:14 P.M.

There Being No Public Comment, Graham Closed The Public Hearing At 7:14 P.M.

ACTION: On A Motion By Ball Seconded By McDonald, Resolution No.. 2023-51, A Resolution Declaring The Existence Of A Public Nuisance Under Ordinance No. 95-4, Was Adopted By The Following Vote: AYES: McDonald, Ball, Tomlinson, Pimentel, And Mayor Graham; NOES: None; ABSENT: None; NOT PARTICIPATING: None.

10. Regular Business – None.

11. Items From District Five Stanislaus County Supervisor – None.

12. Items From The City Manager And Staff.

City Clerk Maier Reported That City Manager Holland Was Recuperating And Doing Extremely Well, And Staff Wished Him A Speedy Recovery. Maier Pointed Out That The November 28th Council Meeting Had Been Cancelled And That The Next Council Meeting Would Be December 12th.

He Noted That City Offices Would Be Closed For The Thanksgiving Holiday On November 23rd And November 24th. Maier Wished Everyone A Happy And Safe Thanksgiving.

Recreation Director/Community Liaison Mendoza Reported That Approximately Three To Four Thousand People Attended The Trunk Or Treat Halloween Event. Mendoza Explained That The Christmas Tree Lighting Event Would Be Held On Saturday, December 2nd.

Council Member Pimentel Asked If There Would Be A Christmas Parade.

Recreation Director/Community Liaison Mendoza Noted That The Newman Chamber Of Commerce Sponsors The Said Event And Indicated That The Chamber Would Be Making That Decision.

Chief Richardson Congratulated CSO Anthieny And The Shelter Volunteers For All Their Efforts.

Sergeant Williams Explained That The Police Department Had Added A New Canine And That Officer Murillo Would Be The Handler. Williams Noted That The New Canine’s Name Was Kilo And Would Be A Patrol And Narcotics Detection Canine. She Stated That The Annual K9 Crab Feed Would Be Held On Saturday, April 13th.

Chief Richardson Wished Everyone A Happy Thanksgiving.

Finance Director Humphries Reported That The Audit Was Completed And Noted That The Said Draft Financials Would Be Presented At The December Council Meeting. Humphries Stated That Now That The Audit Was Complete, They Had Resumed The Treasurer’s Reports.

13. Items From City Council Members.

Council Member McDonald Asked For Everyone To Pray For The Innocent People And Countries That Were Victims Of Recent Turmoil. McDonald Stated That We Are All Blessed To Live In America.

Council Member Ball Thanked CSO Anthieny And The Shelter Volunteers For All Of Their Efforts.

Council Member Tomlinson Thanked The Shelter Volunteers And Wished Everyone A Good Holiday.

Mayor Graham Thanked All The Animal Shelter Volunteers For Their Dedication. Graham Thanked All The Representatives For Attending The Council Meeting. He Wished Everyone Happy Thanksgiving.

14. Adjournment.

ACTION: On A Motion By Pimentel Seconded By Tomlinson And Unanimously Carried, The Meeting Was Adjourned At 7:21 P.M.

City of Newman
Director of Public Works Office
Memorandum
Date: December 4, 2023
Agenda Item: 8.d.

To: City of Newman City Council
From: Kathryn Reyes, Director of Public Works ~
Subject: Approve SB 165 Local Agency Special Tax and Bond Accountability Act Annual Report for 2023
The Local Agency Special Tax Bond and Accountability Act (the "Act"), enacted by Senate Bill 165, is codified in California Government Code Sections 50075 through 50077 and 53410 through 53412. The Act requires:
• That any local special tax measure subject to voter approval contain a statement indicating the specific single purpose of the special tax
• That the proceeds of the special tax be applied to that purpose • The creation of an account into which the proceeds shall be deposited • An annual report containing specified information concerning the use of the proceeds.

The Act imposes similar accountability requirements with respect to any local bond measure that is subject to voter approval that would provide for the sale of bonds by a local agency. These requirements only apply to local agencies that have imposed special taxes or issued bond measures subject to voter approval after January 1, 2001.

The requirements of the Act apply to the Funds for the following:

City of Newman Community Facilities District No. 2023-1 (Public Safety, Maintenance & Services) Attachments:
l. SB 165 Community Facilities District 2023-1 Annual Report 2023

1. SB 165: LOCAL AGENCY SPECIAL TAX AND BOND

ACCOUNTABILITY ACT
Senate Bill 165, filed with the Secretary of State on September 19, 2000, enacted the Local Agency Special Tax and Bond Accountability Act (the "Act"). This Act requires that any local special tax or local bond measure subject to voter approval contain a statement indicating the specific purposes of the special tax, require that the proceeds of the special tax be applied to those purposes, require the creation of an account into which the proceeds shall be deposited, and require an annual report containing specified information concerning the use of the proceeds. The Act only applies to any local special tax measure or local bond measure adopted on or after January 1, 2001, in accordance with Section 50075.1 of the California Government Code.

Some of the requirements of the Act are handled at the formation of the Special Tax District and others are handled through annual reports. This Section of this report intends to comply with Section 50075.3 of the California Government Code that states:
"The chief fiscal officer of the issuing local agency shall file a report with its governing body no later than January 1, 2002, and at least once a year thereafter. The annual report shall contain both of the following:

1. The amount of funds collected and expended.

2. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1."
The requirements of the Act apply to the Funds for the following:

City of Newman
Community Facilities District No. 2023-1 (Public Safety, Maintenance & Services) June 13, 2023
Purpose of Special Tax
The special tax may fund all or a portion of the direct and incidental costs of police protection services; fire protection and suppression services; maintenance and lighting of parks, parkways, streets, roads, and open space; flood and storm protections services; and related appurtenances, within or adjacent to the District.

The project is ongoing on an annual basis.

Collections and Expenditures ~~.,..~
(1) Fiscal Year 2023/24 was the first year of the levy. No funds were collected or expended during the Fiscal Year ended June 30, 2023.

City of Newman
Fiscal Year 2023/24 Annual Report - CFO No. 2023-1 (Public Safety, Maintenance & Services) Honorable Mayor and Members
of the Newman City Council
Agenda Item: 1 O.a.

City Council Meeting
of December 12, 2023

A RESOLUTION RECEIVING AND ACCEPTING THE GENERAL PURPOSE FINANCIAL

STATEMENT AND TRANSPORTATION DEVELOPMENT ACT AUDITS FOR THE FISCAL YEAR ENDING JUNE 30, 2023
RECOMMENDATION:

It is recommended that Council approve Resolution No. 2023- receiving and accepting the General Purpose Financial Statement and Transportation Development Act audits for the Fiscal Year ending June 30, 2023.

BACKGROUND:

Each year the City's financial records are audited by an independent Certified Public Accounting firm. This year O'Connor & Company (formerly R.J. Ricciardi) performed the audit. Managing Partner Michael O'Connor was the lead on this audit. Using Generally Accepted Accounting Principles (GAAP) and Generally Accepted Auditing Standards, they reviewed our financial records and issue audited financial statements along with their Independent Auditor's Report. These reports are used by the Council, the public, and Bond Rating Agencies to evaluate the fiscal condition of the City.

ANALYSIS:

Prior to the beginning of the fiscal year, staff projected a General Fund budget deficit of $(649,232). The Financial Statements audit shows the City ofNewman General Fund ending balance at $4,271,849. This figure is an decrease from the beginning fund balance of $4,345,335 by $(73,486); an improvement of $575,746 over our projected deficit from the beginning of the year.

General Fund revenues originally were budgeted at $6,116,222 (including Transfers In). The City's General Fund revenues at the end of the fiscal year were $6,650,472; which is a $534,250 improvement. The majority of that increase was from revenues from property tax, other tax and franchise, and charges for services.

General Fund expenditures originally were budgeted $6, 761,454 (including Transfers out). The City's General Fund expenditures at the end of the fiscal year were $6,723,958; which is a $37,496 reduction. A large portion of that reduction came from General Government, which was $145,971 below budget. A more detailed analysis is found in the Management's Discussion and Analysis and Notes of the financial statements.

Pages l to 3 of the annual financial report include the auditor's report on internal controls, and on compliance and other matters. The auditors did not identify any deficiencies in internal controls that would be considered material weaknesses. They also report that their tests disclosed no instances of noncompliance or other matters. The Transportations Development audit, on page 61 and 62, states that funds were accounted for in conformance with the applicable laws, rules and regulations of the TOA.

FISCAL IMPACT:

The cost of the audit was budgeted and came in at the budgeted amount.

CONCLUSION:

The audit is considered an unqualified opinion. An unqualified opinion is the best opinion an independent auditor can give and this is what we want and would expect. Michael O'Connor, from O'Connor & Company, will be at the Council meeting to further discuss the audit findings with you. Staff recommends Council approve Resolution No. 2023- receiving and accepting the General Purpose Financial Statement and Transportation Development Act audits for the Fiscal Year ending June 30, 2023.

ATTACHMENTS:

1. Resolution No. 2023-

2. City of Newman Basic Financial Statements - June 30, 2023

3. City of Newman City Council & Management Report- June 30, 2023 Respectfully submitted:
{µ,vis ~,4rtt-s Lewis Humphries
Finance Director
REVIEWED/CONCUR:

Michael Holland
City Manager
RESOLUTION NO. 2023-

A RESOLUTION RECEIVING AND ACCEPTING THE GENERAL PURPOSE FINANCIAL

STATEMENT AND TRANSPORTATION DEVELOPMENT ACT AUDITS FOR THE FISCAL YEAR ENDING JUNE 30, 2023
WHEREAS, there has been submitted to the City Council of the City ofNewman by O'Connor & Company, Certified Public Accountants, the annual General Purpose Financial Statement and Transportation Development Act Funds Audit for the fiscal year ending June 30, 2023; and WHEREAS, said Annual Financial Reports have been examined and considered by the City Council of the City of Newman.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Newman that the General Purpose Financial Statement and Transportation Development Act Funds Audit of the City of Newman for the fiscal year ended June 30, 2023, submitted by O'Connor & Company, Certified Public Accountants, is hereby received and accepted.

The foregoing resolution was introduced at a regular meeting of the City Council of the City of Newman held on the 12th day of December, 2023, by Council Member __________ _ who moved its adoption, which motion was duly seconded and adopted by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

ATTEST:

Mike Maier,
City Clerk of the City of Newman,
County of Stanislaus, State of California
APPROVED:

Casey Graham,
Mayor of the City ofNewman,
County of Stanislaus, State of California
/

CITY OF NEWMAN

NEWMAN, CALIFORNIA

ANNUAL FINANCIAL REPORT
JUNE 30, 2023
DRAFT
11/3/2023
To be used only for management discussior
purposes; engagement is incomplete; thi~
draft is subject to final review and possiblE
revision. **Report/Letter date is TENTATIVE-TBD**

TABLE OF CONTENTS
Independent Auditors' Report 1-3
Management's Discussion and Analysis- Required Supplementary Information (unaudited) 4-14 Basic Financial Statements:

Government-wide Financial Statements:

Statement of Net Position
Statement of Activities
Fund Financial Statements:

Governmental Funds - Balance Sheet
Reconciliation of the Governmental Funds - Balance Sheet with the Governmental Activities Statement of Net Position Governmental Funds - Statement of Revenues,
Expenditures, and Changes in Fund Balances
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds
to the Statement of Activities
Proprietary Funds - Statement of Net Position
Proprietary Funds - Statement of Revenues,
Expenditures, and Changes in Net Position
Proprietary Funds - Statement of Cash Flows
Statement of Fiduciary Net Position - Private Purpose Trust Fund Private Purpose Trust Fund - Statement of Changes in Net Position Notes to Basic Financial Statements
Required Supplementary Information:

General Fund - Statement of Revenues, Expenditures,
and Changes in Fund Balances - Budget and Actual
CDBG Special Revenue Fund - Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual
State Grants Special Revenue Fund - Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual
Federal Grants Special Revenue Fund - Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual
Schedule of the Local Government's Proportionate Share of Net Pension Liability - Miscellaneous
15 16
17 18
19 20
21 22
23 24
25 26-47
48 49
50 51
52 TABLE OF CONTENTS (concluded)
Schedule of the Local Government's Proportionate Share of Net Pension Liability - Safety
Schedule of Contributions - Miscellaneous
Schedule of Contributions - Safety
Supplementary Information:

Combining and Individual Fund Statements and Schedules:

Combining Financial Statements Nonmajor Governmental Funds Fund Definitions
Combining Balance Sheets - Nonmajor Governmental Funds
Combining Statements of Revenues, Expenditures,
and Changes in Fund Balance - Nonmajor Governmental Funds Report on Compliance and Other Matters and on Internal
Control over Financial Reporting Based on an Audit of the Financial Statements in Relation to the Local Transportation Purpose Funds Performed in Accordance with Government
Auditing Standards
PAGE
53 54
55 56
57-58
59-60
61-62

INDEPENDENT AUDITORS' REPORT
To the Honorable
Mayor and Members of the City Council
City of Newman
Newman, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information, of the City of Newman, California as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise City of Newman'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, business-type activities, eaeh major fund, and the aggregate remaining fund information of City of Newman, as of June 30, 2023, and the respective changes in financial position and where applicable, cash flows thereof, for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our respon ibilities 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 of Newman, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. ~ believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

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

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about City of Newman'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.

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 auditing standards generally accepted in the Unites States of America 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 aggregate, they would influence the judgment made by a reasonable user based on the financial statements. - 1 -
Honorable Mayor and Members of the City Council
City of Newman - Page 2
In performing an audit in accordance with auditing standards generally accepted in the Unites States of America and, 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 of Newman'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 City of Newman's ability to continue as a going concern for a reasonable period of time.

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

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis, and other required supplementary information as listed in the table of contents be presented to supplement the basic financial statements. Such 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 the 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.

Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise City of Newman's basic financial statements. The combining and individual nonmajor fund financial statements are presented for the purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements.

The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements are fairly stated , in all material respects, in relation to the basic financial statements as a whole. - 2 -
Honorable Mayor and Members of the City Council
City of Newman - Page 3
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated XX/XX/XX, on our consideration of the City of Newman's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, 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 City of Newman'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 of Newman's internal control over financial reporting and compliance.

O'Connor and Company
Novato, California
- 3 -
City of Newman

MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2023
The following discussion provides readers of the City of Newman's financial statements a narrative overview and analysis of the financial activities of the City of Newman for the fiscal year ended June 30, 2023. Please read this document in conjunction with the accompanying Basic Financial Statements.

The City of Newman (the City) General Fund revenues increased over the previous year. Property tax revenues are up over the prior year. Revenues from Sales Taxes decreased by 5.9%. General Fund Revenues increased in all areas with the exception of Sales Tax and Investment Earnings. The largest revenue increases came from Charges for Services, Property Tax and Intergovernmental. The main reason for the increase in revenues is the increase in home values and continued recovery from COVID-19.

On February 1, 2012 all Redevelopment Agencies (RDA) statewide were dissolved with the California Supreme Court upholding ABx 1-26. The City accepted to be the Successor Agency charged with the winding down of operations. The Financials for the Successor Agency (former RDA) are no longer published as a separate report. They are included with the Annual Financial Report for the City and listed as fiduciary responsibility. At the printing of this report the City has received its 'Finding of Completion' and has filed its 'Long Range Property Management Plan' and ha transferred or sold all former RDA properties. The City's financial highlights are presented below:

FISCAL YEAR 2023 FINANCIAL IDGHLIGHTS
Financial highlights of fiscal year 2023 include the following:

Entity-wide:
• The City's total net position was $54,890 172 as of June 30, 2023. Of this total, $29,410,292 was from Governmental activities and $25,4 79,880 was from Business-type activities. • Entity-wide Governmental revenues include program revenues of$6,779,351 and general revenues and transfers of $3,973,703 for a total of $10,773,054. • Entity-wide Governmental expenses were $6,487,710.
• Entity-wide Business-type program revenues, interest revenues and transfers were $6,417 ,819 while Business-type expenses were $6,697,823 .

Fund Level:
• Governmental Fund balances increased $1,267,756 in fiscal year 2023. • Governmental Fund revenues increased $613,351 in fiscal year 2023. • Governmental Fund expenditures increased $345,391 in fiscal year 2023.

General Fund:
• General Fund revenues of$6,091 ,193 were $407,216 more than the prior year. • General Fund expenditures of $6,641,671 represent an increase of $697,804 over the prior year. • General Fund balance of $4,271,849 as of June 30, 2023, is down $73,486 from the fiscal year 2022's fund balance of $4,345,335.

OVERVIEW OF THE ANNUAL FINANCIAL REPORT
This Annual Financial Report is divided into two parts:
1) Management's Discussion and Analysis (MD&A);
2) The Basic Financial Statements, which include the Entity-wide and the Fund Financial Statements, along with the Notes to these financial statements.
- 4 -
City of Newman

MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2023
The Basic Financial Statements
The Basic Financial Statements comprise the Entity-wide Financial Statements and the Fund Financial Statements; these two sets of financial statements provide two different views of the City's financial activities and financial position.

The Entity-wide Financial Statements provide a longer-term view of the City's activities as a whole, and comprise a Statement of Net Position and the Statement of Activities. The Statement of Net Position provides information about the financial position of the City as a whole, including all of its capital assets and long-term liabilities on a full accrual basis, similar to that used by corporations.

The Statement of Activities provides information about all of the City's revenues and all of its expenses, also on a full accrual basis, with the emphasis on measuring revenues net of expenses of each of the City's programs. The Statement of Activities explains in detail the change in Net position for the year.

All the City's activities are grouped into Government Activities and Business-type Activities, as explained below. The amounts in the Statement of Net Position and the Statement of Activities are separated into Governmental Activities and Business-type Activities in order to provide a summary of these two activities for the City as a whole.

The Fund Financial Statements report the City's operations in more detail than the Entity-wide statements and focus primarily on the short-term activities of the City's General Fund and other Major Funds. The Fund Financial Statements measure only current revenues and expenditures and fund balances; they exclude capital assets, long-term debt, and other long-term amounts.

Major Funds account for the major financial activities of the City and are presented individually, while the activities of Non-major Funds are presented in summary, with subordinate schedules (located after the Notes section) presenting the detail for each of these other funds. Major Funds are explained below.

The Entity-wide Financial Statements
Entity-wide financial statements are prepared on an accrual basis, which means they measure the flow of all economic resources of the City as a whole.

The Statement ofNet Position and the Statement of Activities present information about the following:
• Governmental Activities -All of the City's basic services are governmental activities. These services are supported by general City revenues such as taxes, and by specific program revenues such as user fees and charges.
• Business-type Activities - The City's enterprise activities of water and wastewater are reported in this area. Unlike governmental services, these services are supported by charges paid by users based on the amount of the service they use.

Fund Financial Statements
The Fund Financial Statements provide detailed information about each of the City's most significant funds, called Major Funds. The concept of Major Funds, and the determination of what qualifies as a Major Fund, was established by Governmental Accounting Standards Board (GASB) Statement 34 and replaces the concept of combining like funds and presenting them in total. Instead, each Major Fund is presented individually, with all Non-major Funds summarized and presented only in a single column. - 5 -
City of Newman

MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2023
Subordinate schedules present the details of these Non-major Funds. Major Funds present the major activities of the City for the year and may change from year to year as a result of changes in the pattern of the City's activities.

In the City's case, there are four Major Governmental Funds in addition to the General Fund: The CDBG Fund (Funds 15, 19 and 26), the Public Facility Improvement Fund (Fund 40), the State Grants Fund (Fund 17) and the Federal Grants Fund (Fund 18). Both City's Enterprise Funds are reported as Major Proprietary Funds.

Fund Financial Statements include governmental and proprietary funds as discussed below.

Governmental Fund Financial Statements are prepared on a modified accrual basis, which means they measure only current financial resources and uses. Capital assets and other long-lived assets, along with long-term liabilities, are not presented in the Governmental Fund Financial Statements.

Proprietary Funds Financial Statements are prepared on an accrual basis, as in the past, and include all of their assets and liabilities, current and long-term.

Comparisons of Budget and Actual financial information are presented for the General Fund, as well as the CDBG Fund and State Grants Fund which are Special Revenue Funds, as required by GASB Statement 34.

FINANCIAL ACTIVITIES OF THE CITY AS A WHOLE
This analysis focuses on the net position and changes in net position of the City as a whole. Tables 1, 2 and 3 focus on the City's Governmental Statement f Net position and Statement of Activities, while Tables 4 and 5 focus on the City's Business-type Statement of Net Position and Statement of Activities.

Governmental Activities
Table 1
Governmental Net Position at June 30, 2023
Current and other assets
Capital assets
Total assets
Deferred outflows of assets
Long-term debt outstanding
Other liabilities
Total liabilities
Deferred inflows of assets
Net position:

Investment in capital assets
Restricted
Unrestricted
Total net position
- 6 -
Governmental
Activities 2023
$ 21,602,909
13,635,208
35,238,117
2,057,884
4,563,216
2,046,903
6,610,119
1,275,590
13,635,208
16,440,957
(665,873)
$ 29 410 292
Governmental
Activities 2022
$ 19,972,129
$
12,503,275
32,475,404
2,266,280
3,108,412
1,628,895
4,737,307
4 879 433
12,503,275
19,602,557
(6,980,888)

25.124 944
City of Newman

MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2023
The City's governmental net position amounted to $29,410,292 as of June 30, 2023; an increase of $4,285,348 from 2022. This increase is the Change in Net Position reflected in the Governmental Activities column of the Statement of Activities shown in Table 2 and the prior period adjustment. The City's net position as of June 30, 2023, comprised the following:

Cash and investments comprised $16,072,827 in the city treasury and $0 of restricted cash and investments. Substantially all these amounts were held in short-term investments in government securities, as detailed in Note 3-A to the financial statements.

Receivables comprised $1,275,035 of current receivables, lease receivables of $173,400 and loans receivable for $4,049,810.
• Prepaid items of$31,837 which is explained in Note 1-D.

Capital assets of$13,635,208, net of depreciation charges, which includes all the City's capital assets used in governmental activities.
• Current liabilitit!S, including accounts payable, claims and other amounts due currently, total $1,821,328.
• Accrued compensated absence liabilities payable to employees of $225,575 is explained in Note 1-D and Note 3-G to the financial statements.
• Net pension liability of $4,563,216 increased from the previous year's balance of$3,108,412 and is explained in Note 4-C and on pages 1 through 45. • Net investment in capital assets of $13,635,208, representing the City's investment in capital assets used in Governmental Acti ities.
• Restricted net position totaling $16,440,957, which may be used only to construct specified capital projects, for debt service, or for community development projects. The restrictions on these funds were placed there by outside agencies and cannot be changed by the City. • Unrestricted net position, the part of net position that can be used to finance day to day operations without constraints established by debt covenants or other legal requirements or restrictions. The City had $(665,873) of unrestricted net position (deficit) as of June 30, 2023. - 7 -
City of Newman

MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2023
Services
18%
Sources of Revenues
Use of
money and
property
2%
Grants and
contributions
45%
The Sources of Revenue Chart above shows that during fiscal year 2022-2023 35% ($3,724,086) of the City's governmental activities revenue came from Taxes while 45% ($4,876,497) came from Grants and Contributions, 18% ($1,922,854) cam from C arges for Services, and the remaining 2% ($249 ,616) came from the Use of Money and Property (in estments).
- 8 -
City of Newman

MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2023
Functional Expenses
Culture &
Leisure

5.9%
Community
Development

2.6%
Pub Ii

55.0%
Debt Service

0.0%
General
Government

13.1%
Public Safety

23.4%
The Functional Expenses Chart above jncludes only the current year expenses; it does not include capital outlays, which are now added to the City's capital assets. As the Chart shows, General Government is 13 .1 % ($852, 171) of total government expenses, Community Development is 2.6% ($165,3 77), Public Safety is 23.4% ($1,520,299), Public Works is 55.0% ($3,570,080), Culture & Leisure is 5.9% ($379,783).

The Statement of Activities presents program revenues and expenses and general revenues in detail. All of these are elements in the Changes in Governmental Net Position summarized below.

Table 2
Changes in Governmental Net Position
Expenses
General government
Public Safety
Public Works
Community Development
Culture and Leisure
Total expenses
- 9 -
$
Governmental
Activities
2023
852,171
1,520,299
3,570,080
165,377
379 783
6,487,710
Governmental
Activities
2022
$ 682,814
3,357,279
4,970,994
175, 170
354 099
9,540,356
City of Newman

MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2023
Revenues
Program Revenues:

Charges for services $ 1,922,854 $ 1,689,643
Operating grants and contributions 4~876A97 4~531)03
Total program revenues 6~799)51 6~220~946
General revenues:

Taxes 3,724,087 3,465,498
Investment earnings (8,522) 215,120
Other 258)38 (345~875)
Total general revenues 3~973)03 3)34)43
Total revenues 10,773,054 9,555,689
Change in net position $ 4~285~344 $ l 5~333
As Table 2, Changes in Governmental Net Position above shows, $6,799,351 (63.1%) of the City's fiscal year 2023 Governmental Revenue, came from Program Revenues and $3,973,703 (36.9%) came from General Revenues such as taxes, interest, and transfers.

Program revenues were composed of charges for services of $1,922,854, which include permit revenues, fees and charges used to fund expenses incurred in providing services and $4,876,497 of operating and capital grants and contributions which include gas tax rev nues and housing and police grants.

General revenues are not allocable to programs. General revenues are used to pay for the net cost of governmental programs.

Table 3 presents the net (expense) or revenue of each of the City's governmental activities, including interest on long-term debt. Net expense is defined as total program cost less the revenues generated by those specific activities.

General government
Public Safety
Public Works
Community Development
Culture and Leisure
Interest on Long-Term Debt
Totals
Table 3
Governmental Activities
- 10 -
Net (Expense)
Revenue
From Services
2023
$ (852, 171)
( 1,406,626)
852,147
415,373
1,302,918
$ 311 641
Net (Expense)
Revenue
From Services
2022
$ (682,814)
(3,294,367)
(938,023)
433,089
1,162,705
$ (3 319 410)
City of Newman

MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2023
Business-type Activities
The Statement of Net Position and Statement of Activities present a summary of the City's Business-type Activities that are composed of the City's enterprise funds.

Current and other assets
Capital assets
Total assets
Table 4
Business-Type Net Position
Deferred Outflows of Resources
Long-term debt outstanding
Other liabilities
Total liabilities
Deferred Inflows of Resources
Net position:

Investment in capital assets
Unrestricted
Total net position
Business-Type
2023
$ 8,318,193
28l927A70
37l245l663
982,836
11,631,373
583l280
12l214l653
533l966
19,475,470
6l004AlO
$ 25A79 880
The net position of business-type activities decreased $280,007 in fiscal year 2023.

Water Fund
Sewer Fund
Totals
Analyses of Major Funds
Governmental Funds
General Fund
Table 5
Changes in Business-Type Net Position
Net (Expense)
Revenue
From Services
2023
$ (22,530)
(257,474)
$ (280 004)
Business-Type
2022
$ 12,081,824
24A54A89
36l536) 13
71,264
9,686,569
42ll827
10)08l396
739l294
14,948,510
10l81 ll377
$ 25!759 887
Net (Expense)
Revenue
From Services
2022
$ 261,958
2,667,491
$ 2 929.449
General Fund revenues increased $407,216 this fiscal year. Increases in Property Taxes, Other Tax & Franchise, Licenses & Permits, Fines & Forfeitures, Intergovernmental, and Charges for Services, out weighted decreases in Sales Tax, Investment Earnings, and Other Revenues. Actual revenues exceeded original budgeted amounts by $342,981.
- 11 -
City of Newman

MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2023
Property Taxes revenues increased $186,124, Charges for Services increased $88,642 and Fines and Forfeiture revenues increased $50, 761. Increases were due to increased property values and more residents using local government services.

General Fund expenditures were $6,641,671, an increase of $697,804 from the prior year. Expenditures were $412,053 less than the final budget, primarily related to cost reductions associated with General Government, Planning & Community Development, Recreation & Leisure, and Capital Outlay.

As of June 30, 2023, the General Fund's ending fund balance totaled $4,271,849; a decrease of $(73,486) from the prior year. In February of 2009 GASB issued Statement #54 changing the presentation of this fund balance. See the Note 1-D to the Basic Financial Statements for detail on the changes and classifications of fund balance. The unassigned portion of General Fund's fund balance is $4,240,012.

CDBG Fund
This fund is used to account for grants received to loan out to low-income citizens for first time home purchases and/or housing rehabilitation projects. Also included in this fund are grant funds for the Valley Manor Housing project. Those funds were loaned out and are n w reflected in our books as a long term loan receivable. Valley Manor Housing represents the largest of these receivables. Their current outstanding balance is $975,000.

Public Facility Improvement Fund
This fund accounts for the improvement of public facilities funded by developer fees. In fiscal year 2023, the fund received $162, 166 in developer fees. Developer fee revenue increased $148,498 over the prior year. This increase is due to new homes under construction. The Northwest Expansion will expand this once it gets under way.

The fund's fiscal year end fund balance of $4,802,803 represents developer fees that have not yet been expended on public facility projects and improvements.

State Grants Fund
The fees accounted for here are to be used for State of California funded projects and programs. The fund's current balance is ($1,073,449). This fund typically must expend funds prior to being reimbursed by the State's grants. The City has been awarded several large grants for projects that are under way.

Reimbursements will always trail expenditures.

Federal Grant Fund
The fees accounted for here are to be used for Federal Government funded projects and programs. The fund's current balance is $1,460,512. This fund typically has a negative or zero balance because grants are usually paid after project expenditures have been expended. In this case the City received a large grant fund from the Federal Government under the ARP A program which paid the City first and expenditures are filed later.

Proprietary Funds
Water Fund
Operating Revenues show an increase of $461,94 7 to a total of $2,697 ,4 73 in fiscal year 2023. This increase in revenues was due to a prior year Federal Grant program providing a credit to water users in the amount of $344,600. This caused the revenues from billing to decrease in the prior year. Operating Expenses increased $391,329 to $2,729,820. There was a resulting operating loss of ($32,347). The fund's net position decreased $(22,530) due to an increase in supplies and services. The fund has an outstanding load - 12 -
City of Newman

MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2023
with the State for the construction of Well Site #10. The loan is a 0% interest loan to be paid back over 40 years. No funds are restricted for debt service. The unrestricted fund balance is $892,602.

Sewer Fund
Operating Revenues increased by $8,3 64 to a total of $3, 73 7 ,263 in fiscal year 2023 due to there being no r increase in sewer rates. Operating Expenses increased $2,561,989 to $3,967,092. There was a resulting operating loss of $(229,829). The fund's net position decreased $(257,474) to a total of $21,462,641. The Sewer Fund has no outstanding bonds.

CAPITAL ASSETS
GASB Statement 34 requires the City to record all its capital assets including infrastructure. Infrastructure includes roads, bridges, signals, and similar assets used by the entire population.

In fiscal year 2023, the City reported the cost of all its infrastructure assets and computed the amount of accumulated depreciation for these assets based on their original acq,uisition dates. At the end of fiscal year 2023 the cost of infrastructure and other capital assets recorded n the City's financial statements was as shown in Table 6 below:

Table 6
Capital Assets at Year-end
Governmental Activities
Land
Streets & Roads and Infrastructure
Buildings & Improvements
Construction in Progress
Equipment
Accumulated depreciation
Governmental activity capital assets, net
Business-type Activities
Land
Construction in Progress
Buildings
Plant and Equipment
Accumulated depreciation
Business-type activity capital assets, net
Balance at
June 30, 2023
$ 4,204,175
3,906,657
11,373,250
1,578,931
3,765, 164
(11, 192,969)
$ 13 635 208
$ 13,482,780
1,033,723
1,055,252
21,025,985
(7,670,270)
$ 28 927 470
Balance at
June 30, 2022
$ 4,153,770
3,906,657
11,373,250
3,603,393
(10,533,792)
$ 12 503 278
$ 10,951,299
1,055,252
19,609,197
(7,161~257)
$ 24 454 491
Details on capital assets, current year additions and construction in progress can be found in Note 3-D.

The City depreciates all its capital assets over their estimated useful lives, as required by GASB Statement

34. The purpose of depreciation is to spread the cost of a capital asset over the years of its useful life so that an allocable portion of the cost of the asset is borne by all users. Additional information on depreciable lives may be found in Note 1-D to the financial statements.
- 13 -
City of Newman

MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2023

DEBT ADMINISTRATION
The City issued no new bonded debt in fiscal year 2023. The City made all scheduled repayments of existing debt. Each of the City's debt issues is discussed in detail in Note 3-F to the financial statements.

As of June 30, 2023, the City's debt comprised:

Governmental Activity Debt:

Other Long Term Obligations:

Table 7
Outstanding Debt
SCBA Note (Self Contained Breather Apparatus - Fire Dept) Total Governmental Activity Debt
Business-type Activity Debt:

Other Long Term Obligations:
2012 Refunding of Water- Bonds 3.375%, due 8/1/2023
2018 Water Resources Quality Control Board Installment Loan Total Business-type Activity Debt:

CONTACTING THE CITY'S FINANCIAL MANAGEMENT
June 30, 2023 June 30, 2022
=-$ ___ __::_o =-$ ___ --"-0
$========~0 ~$========~0
$ $ 53 ,979
9,452,000 9,452,000
$ 9 452 000 $ 9.505.979
This Annual Financial Report is intended to provide citizens, taxpayers, and creditors with a general overview of the City's finances. Questions about this Report should be directed to the City of Newman, at 938 Fresno Street, Newman, CA 95360.
- 14 -
City of Newman

STATEMENT OF NET POSITION
June 30, 2023
Prima~ Government
Governmental Business-type
Activities Activities
ASSETS
Cash and investments $ 16,072,827 $ 7,772,292 $
Accounts receivable 1,275,035 545,901
Loans receivable 4,049,810
Prepaid items 31,837
Leases receivable 173,400
Nondepreciable capital assets 5,783, 106 14,516,503
Depreciable capital assets, net 7,852, 102 14,410,967
Total assets 35,238, 117 37,245,663

DEFERRED OUTFLOWS OF RESOURCES
Pension deferrals 2,057,884 982,836

LIABILITIES
Accounts payable and other 1,821,328 491,457
Compensated absences 225,575 91,823
Net pension liability 4,563, 216 2, 179,373
Long-term liabilities:

Due within one year 236,300
Due in more than one year 9,215,700
Total liabilities 12,214,653

DEFERRED INFLOWS OF RESOURCES
Leases 157,561
Pension deferrals 1, 118,029 533,966
Total deferred inflows of resources 1,275,590 533,966

NET POSITION
Net investment in capital assets 13,635,208 19,475,470
Restricted for:

Capital projects 4,802,803
Community development projects 11,638, 154
Unrestricted (deficit) {665,873) 6,004,410
Total net position $ 29,410,292 $ 25,479,880 $
The accompanying notes are an integral part of these financial statements. -15-
Totals
23,845, 119
1,820,936
4,049,810
31,837
173,400
20,299,609
22,263,069
72,483,780
3,040,720
2,312,785
317,398
6,742,589
236,300
9,215,700
18,824,772
157,561
1,651,995
1,809,556
33, 110,678
4,802,803
11,638,154
5,338,537
54,890, 172
Functions/Programs
Primary government:

Governmental activities:

General government
Public safety
Public works
Community development
Culture and leisure
Interest on long-term debt
Total governmental activities
Business-type activities
Water services
Sewer services
Total business-type activities
Total primary government
Expenses
$ 852, 171
1,520,299
3,570,080
165,377
379,783
6,487,710
2,730,731
3,967,092
6,697,823
$ 13, 185,533
City of Newman

STATEMENT OF ACTIVITIES
For the year ended June 30, 2023
Program Revenues
Fines, Fees & Operating
Charges Grants &
For Services Contributions
$ $
113,673
126,480 4,295,747
580,750
1,682,701
1,922,854 4t876,497
2,730,43.0
3,796r182
6,526,532
$ 8,449,386 { r 4,876,497
General reve ues:

Taxes:

Property tax
Sales tax
Motor vehicle tax
Franchise and other taxes
Investment earnings
Transfers
Capital
Grants &
Contributions
$
$
Total general revenues and transfers
Change in net position
Net position - beginning,
Net position - ending
Net (Expense) Revenue and
Changes In Net Assets
Primary Government
Governmental Proprietary
Activities Activities Totals
$ (852, 171) $ $ (852, 171)
(1,406,626) (1,406,626)
852, 147 852, 147
415,373 415,373
1,302,918 1,302,918
311,641 311,641
(301) (301)
{170,990) {170,990)
{171,291) {171,291)
311 ,641 {171,291) {171,291)
1,217,435 1,217,435
677,725 677,725
1, 105,470 1, 105,470
723,457 723,457
(8,522) 149,425 140,903
258, 138 {258, 138)
3,973,703 {108,713) 3,864,990
4,285,344 (280,004) 4,005,340
25, 124,948 25,759,884 50,884,832
$ 29,410,292 $ 25,479,880 $ 54,890,172
The accompanying notes are an integral part of these financial statements. - 16 -
Assets
Cash and investments
Accounts receivable
Loans receivable
Leases receivable
Due from other funds
Prepaid items
Total assets
Liabilities
Accounts payable
Accrued expenses
Due to other funds
Other liabilities
Total liabilities
Deferred inflows of resources
Leases
Fund balances
Nonspendable
Restricted
Unassigned (deficit)
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
General
$ 4, 100,522 $
494,444
173,400
191,570
31,837
$ 4,991,773 $
$ 343, 111 $
200
219,052
562,363
157,561
31,837
4,240,012
4,271,849
$ 4,991,773 $
City of Newman

GOVERNMENTAL FUNDS

BALANCE SHEET
June 30, 2023
Public Facility
Improvement
CDBG Fund
1,269,073 $ 4,828,375
3,699,810
4,968,883 $ 4,828, 375
$ 25,572
25,572
4,968,883 4,802,803
4,968,883 4,802,803
4,968,883 $ 4,828,375
State Federal
Grants Grants
Fund Fund
$ $ 1,602,511
956
50,000
$ 956 $ 1,652,511
$ 882,835 $ 191,999
191,570
1,074,405 191,999
1,460,512
{1,073,449)
{1,073,449) 1,460,512
$ 956 $ 1,652,511
The accompanying notes are an integral part of these financial statements. - 17 -
Total
Non-Major Governmental
Funds Funds
$ 4,272,346 $ 16,072,827
779,635 1,275,035
300,000 4,049,810
173,400
84,057 275,627
31,837
$ 5,436,038 $ 21,878,536
$ 45,311 $ 1,488,828
835 1,035
84,057 275,627
112,413 331,465
242,616 2,096,955
157,561
31,837
5,208,759 16,440,957
{15,337) 3, 151,226
5,193,422 19,624,020
$ 5,436,038 $ 21,878,536
City of Newman

RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET

WITH THE GOVERNMENTAL ACTIVITIES

STATEMENT OF NET POSITION
For the year ended June 30, 2023
Total fund balances - governmental funds
Total net position reported for governmental activities in the statement of net position is different because:

Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds.

Deferred outflow of resources
Long-term liabilities applicable to the City's governmental activities are due and payable in the current period and accordingly are not reported as fund liabilities. All liabilities, both current and long-term, are reported in the statement of net position.

Compensated absences
Net pension liability
Deferred inflows of resources
Total long-term liabilities
Total net position - governmental activities
225,575
4,563,216
1, 118,029
The accompanying notes are an integral part of these financial statements. - 18 -
$ 19,624,020
13,635,208
2,057,884
(5,906,820)
$ 29,410,292
City of Newman

GOVERNMENTAL FUNDS

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES For the year ended June 30, 2023
Public Facility State Federal
Improvement Grants Grants
General CDBG Fund Fund Fund
Revenues
Property tax $ 1,217,435 $ $ $ $
Sales tax 677,725
Other tax and franchises 1,513,181
Licenses and permits 126,480
Fines and forfeitures 113,673
Investment earnings 93,527 15,243 (54,204) (17,856)
Intergovernmental 178,480 894,217 1,493,074
Impact fees 162, 166
Other revenue 580,750
Charges for services 1,589,942
Total revenues 6,091, 193 15,243 894,217 1,475,218
Expenditures
General government 791,862 1,896
Public safety 3,418,853
Public works 1,665,254 586 1,516,325 607,503
Planning and community development 165,377
Culture and leisure 379,783
Capital outlay 220,542 169,301
Total expenditures 6,641,671 171,783 1,516,325 607,503
Excess (deficiency) of revenues
over expenditures (550,478) 15,243 (63,821) (622, 108) 867,715 Other financing sources (uses)
Transfers in 559,279 259,401
Transfers out {82,287)
Total other financing sources (uses) 476,992 259,401
Net change in fund balances (73,486) 15,243 (63,821) (362,707) 867,715 Fund balance - beginning 4,345,335 4,953,640 4,866,624 {710,742) 592,797 Fund balance- ending $ 4,271,849 $ 4,968,883 $ 4,802,803 $ {1,073,449) $ 1,460,512 The accompanying notes are an integral part of these financial statements. - 19 -
Total
Non-Major Governmental
Funds Funds
$ $ 1,217,435
677,725
315,745 1,828,926
126,480
113,673
(45,231) (8,521)
1,417,773 3,983,544
150,037 312,203
580,750
92,759 1,682,701
1,931,083 10,514,916
58,413 852,171
12,327 3,431, 180
497,276 4,286,944
165,377
379,783
389,843
568,016 9,505,298
1,363,067 1,009,618
818,680
{478,255) {560,542)
{478,255) 258, 138
884,812 1,267,756
4,308,610 18,356,264
$ 5, 193,422 $19,624,020
City of Newman
RECONCILIATION OF THE STATEMENT OF REVENUES.

EXPENDITURES. AND CHANGES IN FUND BALANCES

OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
For the year ended June 30, 2023
Net change in fund balances - total governmental funds
The changes in net position reported for governmental activities in the statement of activities is different because:

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 ($1,791, 105) exceed depreciation ($659, 172) in the current period.

The recording of accrued compensated absences does not require the use of current financial resources and, therefore, is not reported as expenditures in governmental funds. The liability is included in the statement of activities.

The net change in pension expense either contributed to pension pfan in current fiscal year not included on statement of activities; or expenses reported in statement of activities that do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.

Changes in net position of governmental activities
The accompanying notes are an integral part of these financial statements. - 20 -
$ 1,267,756
1, 131,933
(25,226)
1,910,881
$ 4,285,344
Assets
Cash and investments
Accounts receivable
Capital assets, net
Total assets
Deferred outflows of resources
Current pension contributions
Liabilities
Accounts payable
Customer deposits
Compensated absences
Other liabilities
Net pension liability
Loan payable
Total liabilities
Deferred inflows of resources
Deferral of pension expenses
Net position
Net investment in capital assets
Unrestricted
Total net position
City of Newman

PROPRIETARY FUNDS

STATEMENT OF NET POSITION
June 30, 2023
Business-Type Activities
Enteq~rise Funds
Sewer Water
Fund Fund
$ 5,946,368 $ 1,825,924 $
317,641 228,260
16,350,833 12,576,637
22,614,842 14,630,821
497,290 485,546
224,770 59,523
99, 150
51,841 39,982
108,014
1, 102,707 1,076,666
9,452,000
1,379,318 10,835,335
270, 173 263,793
16,350,833 3, 124,637
5,111,808 892,602
$ 21,462,641 $ 4,017,239 $
The accompanying notes are an integral part of these financial statements. - 21 -
Totals
7,772,292
545,901
28,927,470
37,245,663
982,836
284,293
99, 150
91 ,823
108,014
2, 179,373
9,452,000
12,214,653
533,966
19,475,470
6,004,410
25,479,880
City of Newman

PROPRIETARY FUNDS
STATEMENT OF REVENUES. EXPENDITURES.

AND CHANGES IN NET POSITION
For The Year Ended June 30, 2023
Business-T~Qe Activities-EnterQrise Funds
Sewer Water
Fund Fund Total
Operating revenues
Service charges $ 3,737,263 $ 2,660,639 $ 6,397,902
Miscellaneous revenues 36,834 36,834
Total operating revenues 3,737,263 2,697,473 6,434,736
Operating expenses
Employee services 1,836,788 954,793 2,791,581
Supplies and services 2,004,997 1,391,324 3,396,321
Depreciation 125,307 383,703 509,010
Total operating expenses 3,967, 092 2,729,820 6,696,912 Total operating income (loss) {229,829) {32,347) {262, 176) Nonoperating revenues (expenses)
Investment earnings 171,654 (22,229) 149,425
Development fees 58,839 32,957 91,796
Interest expense {911) {911)
Total nonoperating revenues (expenses) 230,493 9,817 240,310 Income (loss) before transfers 664 {22,530) {21,866)
Transfers in 1,263 1,263
Transfers out {259,401) {259,401)
Total transfers {258, 138) {258, 138)
Change in net position (257,474) (22,530) (280,004)
Net position - beginning 21,720,115 4,039,769 25,759,884 Net position - ending $ 21,462,641 $ 4,017,239 $ 25,479,880 The accompanying notes are an integral part of these financial statements. - 22 -
City of Newman

PROPRIETARY FUNDS

STATEMENT OF CASH FLOWS
For The Year Ended June 30, 2023
Business-Type Activities-Enterprise Funds
Sewer Water
Fund Fund Total

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and users
Payments to suppliers
Payments to employees
Net cash provided (used) by operating activities

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Transfer ins
Transfer out
Net cash provided (used) by capital and related financing activities $ 3,798,984
(1,843,570)
(956,309)
999,105
1,263
(259,401)
(258, 138)

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Development fees 58,839
Acquisition of capital assets (4,416,295)
Principal paid on capital debt
Interest paid on capital debt
Proceeds from debt
Net cash provided (used) by capital
and related financing activities (4,357,456)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 171,653
Net cash provided by investing activities 171,653
Net increase in cash and cash equivalents (3,444,836)
Cash and equivalents, July 1 9,391,204
Cash and equivalents, June 30 $ 5,946,368

RECONCILIATION OF OPERATING INCOME TO

NET CASH PROVIDED (USED) BY OPERA TING ACTIVITIES
Operating income $ (229,829)
Adjustments to reconcile operating income
To net cash provided (used) by operating activities
Depreciation expense 125,307
Changes in assets and liabilities:
(Increase) decrease in deferred outflows of resources (497,290) Accounts receivable 61 ,721
lnterfund accounts
Increase (decrease) in accounts payable 161 ,427
Compensated absences 4,889
Deferred inflows of resources 270, 173
Net pension liability 1, 102,707
Customer deposits
Net cash provided (used) by operating activities $ 999, 105 $ 2,796,931
(1,401,838)
(942,849)
452,244
32,957
(565,698)
(53,979)
(911)
{587,631)
{22,229)
{22,229)
(157,616)
1,983,540
$ 1,825,924
$ (32,347)
383,703
(414,282)
99,458
(24,164)
5,651
(475,501)
896,076
13,650
$ 452,244
The accompanying notes are an integral part of these financial statements. - 23 -
$ 6,595,915
(3,245,408)
(1,899, 158)
1,451,349
1,263
(259,401)
(258, 138)
91,796
(4,981,993)
(53,979)
(911)
{4,945,087)
149,424
149,424
(3,602,452)
11,374,744
$ 7,772,292
$ (262, 176)
509,010
(911,572)
161 ,179
137,263
10,540
(205,328)
1,998,783
13,650
$ 1,451,349
City of Newman

STATEMENT OF FIDUCIARY NET POSITION

PRIVATE PURPOSE TRUST FUND
June 30, 2023
Assets
Cash and investments
Notes receivable
Total assets
Liabilities
Compensated absences
Due to other government
Long-term debt:

Due within one year
Due more than one year
Total liabilities
Net position (deficit):

Held in trust for private purposes
Private-Purpose
Trust Fund
Successor
Agency
to the RDA
Fund
$ 328, 111
377 790
705,901
4,802
485,822
150,000
685,000
1,325,624
$ (619,723)
The accompanying notes are an integral part of these financial statements. - 24 -
City of Newman

PRIVATE PURPOSE TRUST FUND

STATEMENT OF CHANGES IN NET POSITION
For the year ended June 30, 2023
Additions
Property tax
Investment earnings
Total additions
Deductions
Current
Community development
Interest & other charges
Total deductions
Net change in fund balances
Net position - beginning
Net position - ending
Private-Purpose
Trust Fund
$
$
Successor
Agency
to the RDA
Fund
287,382
(1,595)
285,787
74,425
49, 181
123,606
162, 181
(781,904)
(619,723)
The accompanying notes are an integral part of these financial statements. - 25 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A Financial Reporting Entity
The City of Newman (the City) was incorporated June 8, 1908 under the general laws of the State of California and enjoys all the rights and privileges applicable to a General Law City. The City operates under a Council-Manager form of government and provides the following services as authorized:

Public Safety (police, fire and civil defense), highways and streets, sanitation, health and social services, culture/recreation, education, public improvements, planning and zoning, and general administrative services. The City also provides the Water and Sewer services.

The financial statements of the City of Newman have no component units. The accompanying basic financial statements present the financial activity of the City, which is the primary government.

The basic financial statements of the City of Newman, California have been prepared in conformity with accounting principles generally accepted in the United> States of America (GAAP). 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 City's accounting policies are described below:

The accompanying basic financial statements present the financial activity of the City (primary government) and its component units, entities for wH·ch the government is considered to be financially accountable. Blended component units, although legally separate entities, are, in substance, part of the government's operations. Discretely presented component units represent other legally separate organizations for which the primary government is financially accountable or for which the nature and significance of their relationship to the primary government are such that exclusion would cause the City's reporting entity to be misleading or incomplete. The City's component units are blended; there are no discretely presented component units in the Financial Reporting Entity.

The City Council consists of four members elected at large for overlapping four-year terms. The Mayor is elected to the City Council for a two-year term. The City Council appoints a City Manager and City Attorney.

In addition to sitting as the governing board of the City, the City Council also acted as the Board of Directors of one blended component unit: the Redevelopment Agency of the City of Newman through January 31, 2012. On February 1, 2012 all Redevelopment Agencies (RDA) statewide were dissolved.

The City was accepted to be the Successor Agency charged with the winding down of operations. The Successor Agency funds are now reported as a fiduciary fund in the City's financial statements.

B. Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.
- 26 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) B. Government-wide and Fund Financial Statements (concluded) The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues.

Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported in separate columns in the fund financial statements.

Fund Financial Statements: The underlying accounting system of the City is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate.

Governmental resources are allocated to and accounted,, for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Separate financial statements are presented after the government-wide financial statements. These statements display information about major funds individually and non-major funds in the aggregate for governmental and enterprise funds. Fiduciary statements include financial information for fiduciary funds. Fiduciary funds of the City primarily represent assets held by the City in a custodial capacity for other individuals or organizations.

C. Measurement Focus. Basis of Accounting and Basis of Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period.

For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, are recorded only when payment is due. - 27 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Measurement Focus. Basis of Accounting and Basis of Presentation (continued) Non-current portions of long-term receivables due to governmental funds are reported on their balance sheets in spite of their spending measurement focus. Special reporting treatments are used to indicate that they should not be considered "available spendable resources", since they do not represent net current assets. Recognition of governmental fund type revenues represented by non-current receivables are deferred until they become current receivables. Non-current portions of other longterm receivables are reflected in non-spendable fund balance.

Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.

Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-term debt are recorded as other financing source rather than as a fund liability. Amounts paid to reduce long-term indebtedness are reported as fund expenditures.

Property taxes and taxpayer-assessed tax revenues (e.g., franchise taxes, sales taxes, motor vehicle fees, etc.) net of estimated refunds and uncollectible amo nts, and interest associated with the current fiscal period are all considered susceptible to accrua and so have been recognized as revenues of the current fiscal period. All other revenue items are considered measurable and available only when cash is received by the City. The City reports the following major governmental funds:

General Fund - the City's primary operating fund. It accounts for all financial resources of the general government, except those req jred to be accounted for in another fund.

CDBG Fund - to account for federal grants and other monies received and disbursed under the Housing and Community Development Act, to assist low- and moderate-income groups in obtaining loans to purchase their first home and rehabilitate or revitalize their homes.

Public Facility Improvement Fund - to account for development impact fees collected. These fees are used for infrastructure and capital expenditure resulting from new developments.

State Grants Fund - To account for various grants received from the State of California. Funds are used for community development capital projects.

Federal Grants Fund - To account for various grants received from the Federal Government.

Funds are used for community development capital projects.

The City reports the following major proprietary funds:

Water Fund - accounts for the activities of the City's water service.

Sewer Fund - accounts for the activities of the City's sewer service.

Fiduciary Funds
Trust Funds and Agency Funds are used to account for assets held by the City as an agent or trustee for individuals, private organizations, and other governments.

The Successor Agency Private-purpose Trust Funds account for receipt of incremental property tax and payment of enforceable obligations (debts) assumed by the Successor Agency from the former Redevelopment Agency. The financial activities of these funds are excluded from the Governmentwide financial statements but are presented in separate Fiduciary Fund financial statements. - 28 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Measurement Focus, Basis of Accounting and Basis of Presentation (concluded) As a rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are charges between the City's water and sewer function and various other functions of government. Elimination of these charges would distort the direct costs and program revenue reported for the various functions concerned.

Amounts reported as program revenues include 1) charges to customers and applicants, for goods, services or privileges provided, 2) operating grants and contributions and 3) capital grants and contributions. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.

Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing goods and services and producing and delivering goods in connection with a proprietary fund's pFincipal ongoing operations. The principal operating revenues of the enterprise and internal service funds a e charges to customers for sales and services, including water and sewer charges.

Operating expenses for enterprise funds include salaries and employee benefits, maintenance and operation of systems and facilities, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this defirntio are· reported as non-operating revenues and expenses. The City's water and sewer enterprise funds recognize as capital contributions the entire portion of tap fees, as they intend to recover the costs of the capital investment in the water and sewer distribution system.

Bond Premiums and Discounts/Issuance Costs for governmental-wide financial statements and proprietary funds financial statements - issuance costs are recognized during the current period. Any bond premiums and discounts are capitalized and amortized over the life of the bonds. Bond proceeds, premiums and discounts are reported as other financing sources in the governmental fund financial statements.

D. Assets, Liabilities, Net Position or Equity
Cash and Investments
In order to maximize the flexibility of its investment program and to aid in cash budgeting, the City pools the cash of all funds, except for monies deposited with fiscal agents in accordance with related bond indentures. The cash and investments balance in each fund represents that fund's equity share of the City's cash and investment pool. As the City places no restrictions on the deposit or withdrawal of a particular fund's equity in the pool, the pool operates like a demand deposit account for the participating funds.

Interest income earned on pooled cash and investments is allocated quarterly. Interest income on restricted cash and investments with fiscal agents is credited directly to the related fund.

In accordance with the State of California Government Code, the City adopts an investment policy annually that, among other things, authorizes types of investments. - 29 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets. Liabilities. Net Position or Equity (continued) Investments Authorized by the California Government Code and the City's Investment Policy Maximum
Maximum Investment
Maximum Percentage in One
Authorized Investment T~~e Maturit~ of Portfolio Issuer Local Agency Investment Fund (State Pool) N/A None $75 million U.S. Treasury Obligations N/A None None
U.S. Government Agency Issues N/A None None
Medium-term Corporate Notes 5 years 30% None
Insured Passbook on Demand Deposits with Banks
and Savings and Loans N/A None $250,000
Certificates of Deposit 2 years None $250,000
Foreign/Domestic 180 days 40% None
Mutual Funds (must be comprised of eligible
securities permitted under this policy) NIA None None
Money Market Funds (must be comprised of eligible
securities permitted under this policy) N/A None None
Investments for the City are reported to be of fair value. The Local Agency Investment Fund (LAIF) operates in accordance with appropriate state laws and regulations. The reported value of the· pool is the same as the fair value of the pool shares.

For purposes of the statement of cash flows, the City has defined cash and cash equivalents to be change and petty cash funds, equity in the City's cash and investment pool and restricted, non-pooled investment with initial maturities of three months or less. 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.

Receivables and Payables
Activity between funds that are representative of lending/borrowing outstanding at the end of the fiscal year are referred to as either "interfund receivables/payables" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the non-current portion of interfund loans). All other outstanding balances between funds are reported as "due to/from other funds". Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as internal balances.

Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources.

All trade and tax receivables are shown net of an allowance for uncollectible accounts and estimated refunds due.

Property Taxes
Property taxes are levied on the first day of January by the county assessor and are payable to the county tax collector in two installments. The first installment is due November 1st, and is delinquent on December 1 Oth, the second installment is due February 1st and is delinquent on April 10th. Taxes become a lien on the property on January 1st, and on the date of transfer of title, and the date of new construction.
- 30 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets. Liabilities. Net Position or Equity (continued) The minimum property value which is taxed is $2,000; however, tax bills are prepared for properties valued at less than $2,000 if there is a special assessment to be collected. Article 13A of the California Constitution states, "The maximum amount of any ad valorem tax on real property shall not exceed one percent (1 %) of the full cash value of such property. The one percent tax is to be collected by the counties and apportioned according to law to the districts within the counties." The City has elected under state law (TEETER) to receive all the annual property assessments in three installments as follows:

December
April
June
Leases Receivable
55%
40%
5%
100%
The City is a lessor for leases of office and commercial spaee. The City recognizes leases receivable and deferred inflows of resources in the financial statements. Variable payments based on future performance of the lessee or usage of the underlying as t are not included in the measurement of the lease receivable.

At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received dur" g the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflows of resources are initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease com encement date. Subsequently, the deferred inflows of resources are recognized as revenue over the life of the lease term in a systematic and rational method.

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 risk free 52-week treasury bill rate as the discount rate for leases. • The lease term includes the noncancellable period of the lease. Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee.

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

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Restricted Assets
Certain proceeds of revenue bonds, as well as certain resources set aside for their repayment, are classified as restricted assets on the balance sheet because their use is limited by applicable bond covenants.
- 31 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets. Liabilities. Net Position or Equity (continued) Capital Assets
Capital assets, which include property, plant, and equipment and infrastructure assets (e.g. roads, bridges, sidewalks, traffic lights and signals, street lights and similar items), are reported in the applicable governmental columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of $5,000 for property, plant and equipment and $25,000 for infrastructure. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at their estimated fair value at the date of donation.

The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized.

Depreciation is recorded in amounts sufficient to relate the cost of the depreciable assets to operations over their estimated service life using the straight-line method. Assets are depreciated as follows:

Buildings
Improvements
Machinery and Equipment
Streets and Roads
Curb, Gutter, Sidewalks, & Median Curbs
Storm Drains
Traffic Signals
Water and Sewer Lines
Compensated Absences
20-40 years
40 years
3-6 years
20 years
20 years
75 years
20 years
40 years
It is the City's policy to permit employees to accumulate earned but unused vacation and sick leave benefits. All vacation and sick leave benefits are accrued as earned by employees. All vacation and sick leave pay is accrued when incurred in the government-wide financial statements. A liability for vacation pay is reported in the governmental and proprietary funds.

Pensions
For purposes of deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City of Newman's California Public Employees' Retirement System (CalPERS) plans (Plans) and additions to/deductions from the Plans' 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.

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 that applies to a future period and so will not be recognized as an expense or expenditure until then. The City has one item that meets this criterion - pension deferrals. 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 that· applies to a future period and so will not be recognized as revenue until then. The City has two items that meet the criterion for this category - leases, and pension and deferrals. - 32 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets. Liabilities. Net Position or Equity (continued) Long-Term Obligations
In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the bonds using the straight-line method.

Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources.

Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Net Position and Fund Equity
In the government-wide financial statements, net position is reported in three categories: net investment in capital assets; restricted net position and unrestricted net position. Net investment in capital assets describes the portion of net position that is r presented by the current book value of the City's capital assets, less the outstanding balance of any debt issued to finance these assets.

Restricted net position represents net position restricted by parties outside the City (such as creditors, granters, contributors, laws and regulations of other governments) and include unspent proceeds of bonds issued to acquire or construct capital assets. The City's other restricted net position is temporarily restricted (ultimately expendable assets). All other net position is considered unrestricted.

Unrestricted describes the portion of Net Posttion that is not restricted as to use.

In the fund financial statements, fund balance is reported in classifications that comprise a hierarchy based on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. The classifications of fund balance are Non-spendable, Restricted, Committed, Assigned, and Unassigned. Non-spendable and Restricted fund balances represent the restricted classifications, and Committed, Assigned, and Unassigned represent the unrestricted classifications:
• Non-spendable fund balance includes amounts that cannot be spent because either 1) it is not in a spendable form, such as inventory, leases receivable more than deferred inflows of resources, prepaid items or 2) it is legally or contractually required to be maintained intact. • Restricted fund balance includes amounts that are constrained for specific purposes which are externally (outside the City) imposed by creditors, grantors, contributors, laws and regulations of other governments, or laws through constitutional provisions or enabling legislation. • Committed fund balance includes amounts that are constrained for specified purposes that are internally imposed by the government through formal action of the highest level of decisionmaking authority and do not lapse at year-end. • Assigned fund balance represents limitations imposed by management. • Unassigned fund balance represents the residual net resources in excess of the other classifications. The General Fund is the only fund that can report a positive unassigned fund balance and any governmental fund can report a negative unassigned fund balance.

When both restricted and unrestricted resources are available for specific expenditures, restricted resources are considered spent before unrestricted resources, unless there are legal documents/ contracts that prohibit doing this, such as a grant agreement requiring dollar for dollar spending. Within unrestricted resources, committed and assigned are considered spent (if available) before unassigned amounts.
- 33 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (concluded) D. Assets. Liabilities. Net Position or Equity (concluded) Restricted Governmental Fund Balances
Of the $16,440,957 restricted for governmental activities, $7,580,429 is restricted for housing and community development, $8, 797,533 for facilities and infrastructure, and $62,995 for safety and other purposes.

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.

NOTE 2 - STEWARDSHIP. COMPLIANCE AND ACCOUNTABILITY
A. Budgetary Information
The City Council is required to adopt an annual budget resolution by July 1 of each fiscal year for the general fund, and special revenue, capital projects, debt service, and enterprise funds. These budgets are adopted and presented for reporting purposes on a basis consistent with generally accepted accounting principles. The appropriate budget is prepared by fund, function, and department. The legal level of budgetary control (i.e., the level a which expenditures may not legally exceed appropriations) is the department level. The Council made several supplemental budgetary appropriations throughout the year.

B. Deficit Fund Equity
For the year ended June 30, 2023, the following funds had a deficit fund balance:

State Grant Fund, COPS Grant Fund, Business License Surcharge Fund and County CDBG Consortium Fund
County CDBG Consortium Fund will be funded with future economic development funds. The State Grant fund normally has a deficit balance due to the requirement of having to spend funds prior to being reimbursed. The Business License Surcharge Fund will be funded with future revenues or transfers from the General Fund.

NOTE 3 - DETAILED NOTES ON ALL FUNDS
A. Cash and Investments
Cash and investments as of June 30, 2023 are classified in the accompanying financial statements as follows:

Statement of net position:

Cash and investments
Successor agency (fiduciary funds)
Total cash and investments
Cash and investments as of June 30, 2023 consisted of the following:

Cash on hand
Deposits with financial institutions
Investments in LAIF
Total cash and investments
- 34 -
$ 23,845, 119
328 111
$ 24 173 230
$ 1,300
22,423,950
1 747 780
$ 24 173 230
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 3 - DETAILED NOTES ON ALL FUNDS (continued)
A. Cash and Investments (continued)
Cash and Investment Type
US Bank
UBS Financial Services
Central San Joaquin Valley RMA Pool
Local Agency Investment Fund
Total
Cash in banks and on hand
Level 1
$
s
Level2
$
903,566
7,854,370
s 8 757 936
Exempt Total
$ 219,702 $ 219,702
22,202 925,768
7,854,370
117471980 117471980
$ 1 989 884 10,747,820
13A25A10
s 24, 173,230
Investment Maturities
Less than 1 to 5
US Bank
UBS Financial Services
Central San Joaquin Valley RMA Pool
Local Agency Investment Fund
Total
Disclosures Relating to Interest Rate Risk
$
$
Total
219,702
925,768
7,854;370
11747,980
1Q 74Z 82Q
1 Year Years
$ 219,702 $
22,202 903,566
7,854,370
1 J471980
s 9 844 254 $ 9Q3 566
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.

Disclosures Relating to Credit Risk
Generally, credit risk is the risk that the issuer of an investment will not fulfill its obligation to the holder of the investment. This is mea ured by he assignment of a rating by a nationally recognized statistical rating organization. LAIF does not have a rating provided by a nationally recognized statistical rating organization.

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.

Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. - 35 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 3 - DETAILED NOTES ON ALL FUNDS (continued)
A Cash and Investments (concluded)
The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., 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 investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government's indirect investment in securities through the use of mutual funds or government investment pools (such as LAIF).

All depositors' accounts at an insured depository institution including all non-interest-bearing transactions accounts will be insured by the FDIC up to the standard maximum deposit insurance amount ($250,000) for each deposit insurance ownership category.

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

Fair Value Measurements
GASS Statement No. 72, Fair Value Measurements and Application, establishes a fair value hierarchy consisting of three broad levels: Level 1 inputs consist of quoted prices (unadjusted) for identical assets and liabilities in active markets that a government can access at the measurement date, Level 2 inputs consist of inputs other than quoted prices that are observable for an asset or liability, either directly or indirectly, that can include quoted prices for similar assets or liabilities in active or inactive markets, or market-corroborated inputs, and Level 3 inputs have the lowest priority and consist of unobservable inputs for an asset or liability. The valuation method used for rental properties is the Leased Fee Market method, which is dependent on the income generated from the rental properties.

The City's investments in the Local Agency Investment Fund were an uncategorized input and not defined as a Level 1-3 input.

Deferred Compensation Plan
The City offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The City deposits deferred compensation plan assets with the California Public Employees Retirement System (PERS). Federal legislation requires that the assets of such plans be held in trust for the exclusive benefit of the plan participants and their beneficiaries. PERS act as the trustee for the plan assets and the City is considered to have limited fiduciary responsibility for the plan assets. As such, the City does not report the deferred compensation plan assets on its financial statements.

B. Accounts Receivable
Receivables at June 30, 2023 for the City's individual major funds and non-major funds in the aggregate, including applicable allowances for uncollectible accounts, are as follows. All receivables are expected to be collected within one year.
- 36 -
NOTE 3 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
DETAILED NOTES ON ALL FUNDS (continued)
B. Accounts Receivable (concluded)
Federal and
General CDBG State Grants
Governmental Activities:

Utility Billing $ 104,735 $ $
Intergovernmental 297,243 956
Loans 3,699,810 50,000
Other 92A66
Total $ 494 444 $3 699 810 $ 50 956
Water
Business-Type Activities:

Utility Billing ~ 228,260
Total $ 228,260
Non-Major
Governmental Total
$ $ 104,735
775, 171 1,073,370
300,000 4,049,810
92A66
$ 1 075 171 $ 5 320 381
Sewer Total
~ 317,641 $ 545,901
$ 317 641 $ 545 901
The City is the recipient of Community Development Block Grant and Home Program Funds. The Funds are provided for housing and business loans to qualified recipients at various below market interest rates ranging from O to 4%. The terms of the loans range between fifteen and thirty-eight years. All loans are secured by deeds of trust. The amount outstanding as of June 30, 2023 is $3,699,810 and consists of $1,619,355 leant to 31 individuals for repair of their homes, and loans to three apartment complexes for low to moderate income housing in the amount of $2,080,455. Repayment of the loans to individuals is due upon sale of the property. The apartment complex loans mature between 2039 and 2062. Revenue to pay off the loans to the apartment complexes comes from residual receipts from rental income. The loans are monitored under the CDBG regulations, and the properties are inspected for repairs on an annual basis as well as the residents' incomes verified for compliance with the program.

The loans receivable of $300, 00 consists of a single loan to an apartment complex for low to moderate income housing. The apartment complex loan matures 2039. Revenue to pay off the loans to the apartment complex comes from residual receipts from rental income. The loans are monitored under the former Newman Redevelopment Agency regulations and the property is inspected for repairs on an annual basis as well as the residents' incomes verified for compliance with the program.

The loans receivable of $50,000 consists of a single loan from a local merchant that produces the local newspaper. The loan was made under the American Rescue Plan Act (ARPA) which was partially crafted to assist merchants suffering from the COVID-19 era. The merchant loan matures on January 1, 2025. Revenue to pay off the loan comes from newspaper revenues.

C. Leases Receivable
The City leases commercial office space in the City Hall building to local businesses. In January 2022, the City entered a lease with State Farm Insurance and another with CSG consultants to provide commercial office space. Both leases have a term of 5 years and expire on December 31, 2026. Under the lease, State Farm pays the City $972 per month for sixty months. Rent is increased every 12 months on January 1st by the change in the consumer price index. Under the second lease CSG pays the City monthly as follows:
$2,581 January 1, 2023, through December 31 , 2023
$2,633 January 1, 2024, through December 31, 2024
$2,686 January 1, 2025, through December 31 , 2025
$2, 7 40 January 1, 2026, through December 31 , 2026
- 37 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 3 - DETAILED NOTES ON ALL FUNDS (continued)
C. Leases Receivable (concluded)
There is a third lease of office space at 1162 Matin Street that was entered into in April 2022 and started on August 1, 2022. The lease term ends on July 31, 2024, with an option to extend it one year.

Rent is $1,976 a month adjusted by the consumer price index every 12 months.

The lease receivable is measured as the present value of the future minimum rent payments expected to be received during the lease term at a discount rate of 4%. The rate was determined using the risk free 52-week treasury bill rate.

In fiscal year 2023, the City recognized $76,918 of lease revenue and $2,292 of interest revenue under the leases. The expected future minimum lease payments to be received are as follows:

CSG Consultants
926 Fresno St.

State Farm
1404 Main St. 1162 Main Street
Total Total
June 301 PrinciQal Interest PrinciQal Interest PrinciQal Interest PrinciQal Interest 2024 $ 30,707 $ 569 $ 10,331 $ 1,333 $ 23, 129 $ 583 $ 64, 167 $ 2,485 2025 31 ,335 579 10,749 915 1,969 7 44,053 1,501
2026 31 ,965 591 11, 190 474 43, 155 1,065
2027 161259 189 5J66 66 221025 255
Totals $110 266 s 1 928 s 3 036 s 2 788 s 25 098 s 590 s 173 400 s 5 306 Batance Balance
Lease Deferred Inflows Amortization 7/1/22 Additions Deletions 6/30/23 $ 187 323 $ 47 156 $ 76918 $ 157561
D. Capital Assets
Capital asset activity for the year ended June 30, 2023 was as follows:

Balance Balance
Governmental-type Activities 7/1/22 Additions Deletions 6/30/23 Capital assets not being depreciated:

Land $ 4, 153,770 $ 50,405 $ - $ 4,204, 175
Construction in progress 115781931 115781931
Total capital assets not being depr.: 411531770 116291336 517831106 Capital assets being depreciated:

Building and improvements 11,373,250 11 ,373,250
Infrastructure 3,906,657 3,906,657
Equipment and vehicles 316031393 161 771 317651164
Total capital assets being depreciated 1818831300 161 771 1910451071 Less accumulated depreciation for:

Building and improvements (5,604, 752) (328,640) (5,933,392) Infrastructure (2, 177,386) (131, 764) (2,309, 150)
Equipment and vehicles (217511654) (1981773) (21950A27) Total accumulated depreciation (1015331792) (6591177) (1111921969) Net capital assets being depreciated 813491508 (497A06) 718521102 Total net capital assetsGovern mental-type activities s 12 503 278 s 1 131 930 s s 13 635 208 - 38 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 3 - DETAILED NOTES ON ALL FUNDS (continued)
D. Capital Assets (concluded)
Depreciation was charged to functions/programs of the primary government as follows:

Government Activities:

Public Works $
Total Depreciation Expense - Government Activities s
Balance
Business-type Activities: 7/1/22 Additions Deletions
Capital assets not being depreciated:

Land $ 10,951,298 $ 2,531,482 $
Construction in progress 11033J 23
Total capital assets not being depr.: 1019511298 315651205 Capital assets being depreciated:

Building and improvements 1,055,252
Infrastructure 18,108,931 1, 185,407
Equipment and vehicles 115001266 2311381
Total capital assets being depreciated: 2016641449 1,416J88 Less accumulated depreciation for:

Building and improvements {436,506) (31 ,934)
Infrastructure (5,407.,322) (379,833)
Equipment and vehicles (11317,432) (971243)
Total accumulated depreciation (71 1611260) (5091010)
Net capital assets being depreciated 1315031189 907J78
Total net capital assets -
Business-type activities s 24 454 487 s 4 472 983 s
Depreciation was charged to functions/programs of the primary government as follows:

Business-type Activities:

Water
Sewer
Total Depreciation Expense - Business-type Activities
E. Transfers
6591177
659 177
Balance
6/30/23
$ 13,482, 780
t0331723
1415161503
1,055,252
19,294,338
1 J311647
221081237
(468,440)
(5,787,155)
(1,4141675)
(7,670270)
14,4101967
s 28 927 470
$
s
383,703
1251307
509 010
lnterfund transfers for the year ended June 30, 2023 consisted of the following amounts:

General Fund
Sewer
Water
State Grants
Gas Tax
Cops Grant
Total
Transfer In
$ 559,279
1,263
259,401
s 819 943
Transfer Out
$ 82,287
259,401
312,696
1651559
$ 819 943
Transfers into the General Fund consisted of $559,279 from the Gas Tax Fund to cover streets and roads costs, and $312,696 from the COPS Grant for Police Overtime and Communications costs. The State Grant fund received funds as a grant requirement of matching funds from the General Fund and Sewer Funds.
- 39 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 3 - DETAILED NOTES ON ALL FUNDS (continued)
E. Transfers (concluded)
The composition of Due To/Due From was:

Receivable
Local Transportation Fund
County CDBG Fund
General Fund
State Grants Fund
Park Facility Fee
COPS Grant Fund
Low Income Housing Fund
Total
$
$
These interfund transactions were done to offset negative cash balances.

F. Long-Term Debt
Long-term debt consists of the following:

Business-Type Activities:
18,003
191,570
66,054
275 627
Payable
$
14,271
191,570
66,054
3 732
$ 275 627
The $9,452,000 State Water Resources Control Board construction installment loan of 2018 represents financing for construction of wells for drinking water. The project began in September of 2019 and will be completed in December 2023. This is an interest free loan. Annual payments of $236,300 start on June 30, 2024 and go through 2063.

The debt amortization schedule is as follows.

Year Ending June 30,
2024
2025
2026
2027
2028
2029-2033
2034-2038
2039-2043
2044-2048
2049-2053
2054-2058
2059-2063
Total
Principal
$ 236,300
236,300
236,300
236,300
236,300
1, 181,500
1, 181,500
1,181 ,500
1, 181,500
1, 181 ,500
1,181,500
1,181 ,500
$ 9 452 000
The following is a summary of changes in the City's long-term debt and other long-term liabilities during the year ended June 30, 2023:

Beginning Ending Due Within
Balance Additions Deductions Balance One year
Business-type Activities:

Well 10 Construction Loan $9,452,000 $ - $ $9,452,000 $ 236,300 2012 Refunding of Water -
Bonds 3.375%, due 8/1/2022 531979 531979
Total $9 505 979 $ $ 53 979 $9 452 000 $ 236 300
- 40 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 3 - DETAILED NOTES ON ALL FUNDS (concluded)
G. Compensated Absences
It is the City's policy to permit employees to accumulate earned but unused vacation and sick leave benefits. All vacation and sick leave benefits are accrued as earned by employees. All vacation and sick leave pay is accrued when incurred in the government-wide financial statements. A liability for vacation pay is reported in the governmental and proprietary funds. The changes of the compensated absences were as follows:

Beginning balance
Additions
Deletions
Ending balance
NOTE 4- OTHER INFORMATION
A. Risk Management
Governmental
Activities
$ 200,349
25,226
$ 225,575
Business-type
Activities Total
$ 81,283 $ 281,632
10,540 35,766
$ 91 823 $ 317 398
The City of Newman participates with other public entities in a joint exercise of powers agreement, which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.

The City is covered for the first $1,000,000 of each general liability claim and $250,000 of each workers' compensation claim through the CSJVRMA. The City has the right to receive dividends or the obligation to pay assessments based on a formula which, among other expenses, charges the City's account for liability losses under $10,000 and workers' compensation losses under $10,000.

The CSJVRMA participates in an excess pool which provides general liability coverage from $1,000,000 to $10,000,000. The CSJVRMA participates in an excess pool that provides workers' compensation coverage from $250,000 to $500,000 and purchases excess insurance above the $500,000 to the statutory limit. The CSJVRMA is a consortium of fifty-four (54) cities in San Joaquin Valley, California. It was established under the provisions of California Government Code Section 6500 et seq. The CSJVRMA is governed by a Board of Directors, which meets 3-4 times per year, consisting of one member appointed by each member city. The day-to-day business is handled by a management group employed by the CSJVRMA. There were no significant changes in coverage in fiscal year 2023 as regards to the aggregate limits on excess coverage.

Liabilities of the City are reported when it is probable that a loss has occurred, and the amount of the loss can be reasonably estimated. Liabilities include an amount for claims that have been incurred but not reported (IBNRs). The result of the process to estimate the claims liability is not an exact amount as it depends on many complex factors, such as inflation, changes in legal doctrines, and damage awards. Accordingly, claims are reevaluated periodically to consider the effects of inflation, recent claim settlement trends (including frequency and amount of pay-outs), and other economic and social factors. There were no material uninsured claim liabilities at June 30, 2023.

At the termination of the joint powers agreement and after all claims have been settled, any excess deficit will be divided among the cities in accordance with its governing documents. - 41 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 4 - OTHER INFORMATION (continued)
B. Commitments and Contingencies
The City is a party in various lawsuits. Although the outcome of these lawsuits is not presently determinable, it is the opinion of the City's counsel that resolution of these matters will not have a material adverse effect on the financial condition of the City.

C. Employee Retirement Systems and Plans
The City contributes to the California Public Employees' Retirement System (PERS), an agent multiple-employer public employee defined benefit pension plan. All qualified permanent and probationary employees are eligible to participate in the City's separate Safety (police and fire) and Miscellaneous (all other) Employee Pension Plans, cost-sharing multiple employer defined benefit pension plans administered by the California Public Employees' Retirement System (CalPERS).

Benefit provisions under the Plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided - CalPERS provides service retire ent and disability benefits, annual cost of living adjustments and death benefits to plan members, wh must be public employees and beneficiaries.

Benefits are based on years of credited service equal to ne 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 1 O 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 each plan are applied as specified by the Public Employees' Retirement Law.

The Plans' provisions and be efits in effect at June 30, 2023, are summarized as follows:

Prior to
December 1,
Hire date 2010
Benefit formula 2.7% @55
Benefit vesting schedule 5 years service
Benefit payments monthly for life
Retirement age 50- 55
Monthly benefits, as a % of eligible compensation 2.00% - 2.70% Required employee contribution rates 8.00%
Required employer contribution rates 13.350%
Prior to
December 1,
Hire date 2010
Benefit formula 3.0%@50
Benefit vesting schedule 5 years service
Benefit payments monthly for life
Retirement age 50
Monthly benefits, as a % of eligible compensation 3.00% Required employee contribution rates 9.00%
Required employer contribution rates 22.470%
- 42 -
City Miscellaneous
December 1,
2010 to prior to
Janua~ 1, 2013

2.0%@55
5 years service
monthly for life
50-63

1.426%-2.418%

7.00%

10.320%
City Safety
December 1,
2010 to prior to
Janua~ 1, 2013

3.0%@55
5 years service
monthly for life
50-55

2.40% - 3.00%

9.00%

20.640%
On or after
January 1, 2013

2.0%@60
5 years service
monthly for life
50-63

1.092%-2.418%

6.750%

7.470%
On or after
January 1,
2013

2.7%@57
5 years service
monthly for life
50-57

2.00% - 2.70%

13.00%

12.780%
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 4 - OTHER INFORMATION (continued)
C. Employee Retirement Systems and Plans (continued)
Contributions - Section 20814(c) of the California Public Employees' Retirement Law requires that the employer contribution rates for all public employees be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during that 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.

In December 2010, the City of Newman added a second lower cost tier for future employees. Effective January 1, 2013, the Public Employees' Pension Reform Act (PEPRA) implemented new benefit formulas, final compensation period, and new contribution requirements for new employees hired on or after January 1, 2013, who meet the definition of new mem er as per PEPRA.

Participants on Tier 1 are required to contribute 8% (9% for public-safety employees); participants on Tier 2 are required to contribute 7% (9% for public safety employees); and participants in Tier 3 are ·required to contribute 6. 75% (13.0% for public safety employees) of their annual covered salary. The City makes no required contributions on behalf of the employees portion. The contribution requirements of plan members and the City are es ablished and may be amended by PERS. The City is required to contribute at an actuarially determined rate. The current rates are 13.350% for Tier 1,

10.320% for Tier 2 and 7.470% for PEPRA plan for non-safety employees, and 22.470% for Tier 1,

20.640% for Tier 2 and 12. 780% for EPRA plan of police and fire employees, of annual covered payroll.

For the year ended June 30 2023, the contribution recognized as part of pension expense for each Plan was as follows:

Contributions - employer
Contributions - employee (paid by employer)
Lump sum contributions
Total
Miscellaneous
$ 202,934
$ 561 056
Safety
$ 212,076
211 .355
$ 423 431
Pension Liabilities. Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions - As of June 30, 2023, the City reported net pension liabilities for its proportionate shares of the net pension liability of each Plan as follows:

Miscellaneous
Safety
Total Net Pension Liability
Proportionate
Share of Net
Pension Liability
$ 3,714,975

3.027.615
$ 6 742 590
The City's net pension liability for each Plan is measured as the proportionate share of the net pension liability. The net pension liability of each of the Plans is measured as on June 30, 2022, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2022 rolled forward to June 30, 2023 using standard update procedures. The City's proportion of the net pension liability was based on a projection of the City's long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined.
- 43 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 4 - OTHER INFORMATION (continued)
C. Employee Retirement Systems and Plans (continued)
The City's proportionate share of the net pension liability for each Plan as of June 30, 2022 and 2023 was as follows:

Proportion - June 30, 2022
Proportion - June 30, 2023
Change - lncrease/(Decrease)
Miscellaneous

0.10445%

0.02505%

0.07940%
Safety

0.03721%

0.00685%

0.03036%
For the year ended June 30, 2023, the City recognized pension expense of $44,512.

Total

0.14166%

0.03190%

0.10976%
At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Changes of assumptions
Differences between expected and actual experience
Differences between projected and actual investment earnings Differences between employer's contributions and
proportionate share of contributio s
Change in employer's proportion
Pension contributions made subsequent to measurement date Total
$
$
Deferred
Outflows of
Resources
685,952
199,906
1, 158,588
11,788
984A86
3 Q4Q 720
Deferred
Inflows of
Resources
$
(82,843)
(536,002)
(1,033, 150)
$ (1 651 995)
$984,486 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Difference
Between
Actual and
Proportionate
Fiscal year Change in Share of
Ending June 30 Miscellaneous Safety ProQortion Contributions Total 2024 $ 283,181 $ 266,667 $ (984,532) $ (314, 108) $ (784,792) 2025 248, 132 208,479 (19,666) (174,985) 261,960
2026 138,278 109,008 (17, 164) (46,909) 183,213
2027 416,208 291,650 707,858
2028
Thereafter
$ 1 085 799 $ 875 804 $(1 Q21 362) $ (536 002) $ 404 239 - 44 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 4 - OTHER INFORMATION (continued)
C. Employee Retirement Systems and Plans (continued)
Actuarial Assumptions - The June 30, 2022 valuation was rolled forward to determine the June 30, 2023 total pension liabilities based on the following actuarial methods and assumptions:

Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Inflation
Salary Increases
Mortality Rate Table
Post Retirement Benefit Increase
June 30, 2021
June 30, 2022
Entry-Age Normal Cost Method

6.9%

2.3%
Varies by Entry Age and Service
Derived using GalPERS membership data for all funds
Contract C LA up to 2.3% until purchasing power
Protection allowance floor on power applies
The mortality table used was developed based on CalPERS' specific data. Generational Mortality to capture ongoing mortality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. For more details, please refer to the 2021 experience study report that can be found on the CalPERS website.

Discount Rate - The discount rate used to measure the total pension liability 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.

Long-term Expected Rate of Return - 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 and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund (PERF) cash flows. Using historical returns of all funds' asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11 + years) using a building-block approach.

Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits of 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:
- 45 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 4 - OTHER INFORMATION (continued)
C. Employee Retirement Systems and Plans (continued)
Asset Class Assumed Asset Allocation Real Return Years 1-10 1.2 Global equity - cap-weighted 30.00% 4.45%
Global equity - non-cap-weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real assets 15.00% 3.21%
Leverage -5.00% -0.59%

1. An expected inflation of 2.30% used for this period.

2. Figures are based on the 2021-22 Asset Liability Management study.

Subsequent Events - On July 21, 2021, CalPERS reported a preliminary 21.3% net return on investments for fiscal year 2020-21. Based on the thresholds specified in CalPERS Funding Risk Mitigation policy, the excess return of 14.3% prescribes a reduction in investment volatility that corresponds to a reduction in the discount rate used for funding purposes of 0.20% from 7.00% to

6.80%. Since CalPERS was in the final stages of the four-year Asset Liability Management (ALM) cycle, the board elected to defer any changes to the asset allocation until the ALM process concluded, and the board could make its final decision on the asset allocation in November 2021.

On November 17, 2021, the board adopted a new strategic asset allocation. The new asset allocation along with the new capital market 9ssumptions, economic assumptions and administrative expense assumption support a discount rate of 6.90% (net of investment expense but without a reduction for administrative expense) for financial reporting purposes. This includes a reduction in the price inflation assumption of 2.50% to 2.30% as recommended in the November 2021 CalPERS Experience Study and Review of Actuarial Assumptions. This study also recommended modifications to retirement rates, termination rates, mortality rates and rates of salary increases that were adopted by the board. These new assumptions will be reflected in the GASB 68 accounting valuation reports for the June 30, 2022 measurement date.

Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate - The following presents the City's proportionate share of the net pension liability for each Plan, calculated using the discount rate for each Plan, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Employer's Net Pension Discount Rate - 1 % Current Rate Discount Rate + 1 % Liability/(Asset) 5.90% 6.90% 7.90%
Miscellaneous Plans $ 5,621 ,428 $ 3,714,975 $ 2, 146,437 Safety Plans 4 777 810 310271614 115971224
Total $ 1Q 399 238 s 6 742 589 s 3 743 661
The expected average remaining service lifetime (EARSL) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired) in the Public Agency Cost-Sharing Multiple-Employer Plan (PERF C).
- 46 -
City of Newman

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2023
NOTE 4 - OTHER INFORMATION (concluded)
C. Employee Retirement Systems and Plans (concluded)
The EARSL for PERF C for the measurement period ending June 30, 2021, is 3.7 years, which was obtained by dividing the total service years of 561,622 (the sum of remaining service lifetimes of the active employees) by 150,648 (the total number of participants: active, inactive, and retired) in PERF C. Inactive employees and retirees have remaining service lifetimes equal to 0. Total future service is based on the members' probability of decrementing due to an event other than receiving a cash refund.

Pension Plan Fiduciary Net Position - Detailed information about each pension plan's fiduciary net position is available in the separately issued CalPERS financial reports.

D. Redevelopment Dissolution
Effective January 31, 2012, all Redevelopment Agencies were dissolved. Certain assets of the former Redevelopment Agency Low and Moderate Income Housing Fund were distributed to a Housing Successor; and all remaining former Redevelopment Agency assets and !abilities were distributed to the Successor Agency.

ABx1 26 and AB 1484 directed the State Controller to review the activities of all former redevelopment agencies and successor agencies to deterrnin wbether an asset transfer between a former redevelopment agency and any public agency occurred on or after January 1, 2011. If an asset transfer did occur and the public agency that received the asset is not contractually committed to a third party for the expenditure or encumbrance of the asset, the legislation purports to require the State Controller to order the asset returned to the redevelopment agency.

The City, acting as the Successor Agency, prepared a Long Range Property Management Plan (LRPMP) in compliance with AB 1484, On April 18, 2013, the Newman Redevelopment Successor Agency Oversight Board (NRSAOB) approved a LRPMP, which was submitted to the California Department of Finance (DOF). Following the submission of the LRPMP to the DOF the Successor Agency identified additional information, which necessitated revising the LRPMP. On September 20, 2013, the NRSAOB approved a revised LRPMP, which was submitted to the DOF.

On November 25, 2013, the Successor Agency received confirmation from the DOF that it had reviewed and approved the revised LRPMP. As of June 28, 2016, all real properties of the former Redevelopment Agency have been disposed of according to the LRPMP.

E. Long Term Debt
On December 2, 1997, the former Newman Redevelopment Agency (Agency) issued the $3,985,000 1997 Tax Allocation Project and Housing Bonds. The Agency continued to make payments on the bonds up to the time when the Agency was dissolved on February 1, 2012. On that date, the responsibility of making the payments on the bonds fell to the Newman Redevelopment Successor Agency, which has continued to make the payments without fail. The bonds mature on August 1, 2027.

Year Ending June 30.
2024
2025
2026
2027
2028
Total
Principal
$ 150,000
160,000
165,000
175,000
185.000
$ 835 000
- 47 -
Interest
$ 44,881
36,819
28,219
19,350
9 944
$ 139 213
$
$
Total
194,881
196,819
193,219
194,350
194 944
974 213

REQUIRED SUPPLEMENTAL FINANCIAL DATA
City of Newman

GENERAL FUND
STATEMENT OF REVENUESl EXPENDITURES AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the year ended June 30, 2023
(Unaudited)
2023
Variance
With Final
Budgeted Amounts Budget
Original Final Actual Over {Under}

REVENUES
Property tax $ 1,077,000 $ 1,077,000 $ 1,217,435 $ 140,435 Sales tax 740,000 740,000 677,725 (62,275)
Other tax and franchise fees 1 ,463,800 1 ,463,800 1,513,181 49,381 Licenses and permits 125,600 125,600 126,480 880
Fines and forfeitures 64,300 64,300 113,673 49,373
Investment earnings 140,500 140,500 93,527 (46,973)
Intergovernmental 104,348 104,348 178,480 74, 132
Service charges and miscellaneous 1 ,782,664 2,0 2 664 2, 170,692 138,028 Total revenues 5,498,212 5,748,212 6,091, 193 342,981

EXPENDITURES
General government 937,833 967,203 791,862 175,341
Public safety 3,340,429 3,370,429 3,418,853 (48,424)
Public works 1,445 110 1,500, 110 1 ,665,254 (165, 144) Planning and community development 214,425 214,425 165,377 49,048 Recreation and leisure 411,009 411 ,009 379,783 31 ,226 Capital outlay 312,648 590,548 220,542 370,006
Total expenditures 6,661,454 7,053,724 6,641,671 412,053 Excess (deficiency) of revenues
over expenditures {1, 163,242) {1 ,305,512) {550,478) 755,034

OTHER FINANCING SOURCES (USES)
Transfers in 618,010 618,010 559,279 (58,731)
Transfers out {100,000) {100,000) {82,287) 17,713
Total other financing sources and (uses) 518,010 518,010 476,992 {41,018) Net change in fund balance $ {645,232) $ {787,502) (73,486) $ 714,016 Fund balance - beginning 4,345,335
Fund balance - ending $ 4,271,849
- 48 -
City of Newman

CDBG SPECIAL REVENUE FUND
STATEMENT OF REVENUES. EXPENDITURES AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the year ended June 30, 2023
(Unaudited)
2023
Budgeted Amounts
Original Final Actual

REVENUES
Interest income $ 2,100 $ 2,100 $ 15,243
Intergovernmental 106,232 106,232
Total revenues 108,332 108,332 15,243
Expenditures
Planning and community development 104,532 104,532
Total expenditures 104,532 104,532
Excess (deficiency) of revenues
over expenditures 3,800 3,800 15,243
Other financing sources (uses)
Operating transfers out {2,000) {2,000)
Total other financing sources (uses) {2,000) {2,000)
Net change in fund balances 1,800 $ 1,800 15,243
Fund balance - beginning 4,953,640
Fund balance - ending $ 4,968,883
- 49 -
Variance
With Final
Budget
Over {Under}
$ 13, 143
{106,232)
{93,089)
104,532
104,532
11,443
{2,000)
{2,000)
$ 9,443
City of Newman

STATE GRANTS SPECIAL REVENUE FUND
STATEMENT OF REVENUES. EXPENDITURES AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the year ended June 30, 2023
(Unaudited)
2023
Budgeted Amounts
Original Final Actual

REVENUES
Interest income $ $ $
Intergovernmental 11,276,260 12,326,260 894,217
Total revenues 11 ,276,260 12,326,260 894,217
Expenditures
Public works 11,004,685 12,054,685 1,516,325
Total expenditures 11,004,685 11,004,685 1,516,325
Excess (deficiency) of revenues
over expenditures 271 ,575 271 ,575 (622, 108)
Other financing sources (uses)
Transfers in 35,957 35,957 259,401
Total other financing sources (uses) 35,957 35,957 259,401 Net change in fund balances $ 307,532 $ 307,532 (362,707) Fund balance - beginning (710,742)
Fund balance - ending $ (1,073,449)
- 50 -
Variance
With Final
Budget
Over {Under}
$
(11,432,043)
(11,432,043)
10,538,360
10,538,360
(893,683)
295,358
295,358
$ (598,325)
City of Newman

FEDERAL GRANTS SPECIAL REVENUE FUND

STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the year ended June 30, 2023
(Unaudited)
2023
Budgeted Amounts
Original Final Actual

REVENUES
Interest income $ 5,000 $ 5,000 $ (17,856)
Intergovernmental 1,896,776 1,896,776 1,493,074
Total revenues 1,901,776 1,901,776 1,475,218
Expenditures
Public works 1,939,521 1,939,521 607,503
Total expenditures 1,939,521 1,939,521 607,503
Excess (deficiency) of revenues
over expenditures (37,745) 867,715
Other financing sources (uses)
Transfers in
Total other financing sources (uses)
Net change in fund balances $ (37,745) $ (37,745) 867,715 Fund balance - beginning 592,797
Fund balance - ending $ 1,460,512
- 51 -
Variance
With Final
Budget
Over (Under}
$ (22,856)
(403,702)
(426,558)
1,332,018
1,332,018
905,460
$ 905,460
Measurement Date
Proportion of the net pension liability
City of Newman

SCHEDULE OF THE LOCAL GOVERNMENT'S PROPORTIONATE

SHARE OF THE NET PENSION LIABILITY - MISCELLANEOUS
June 30, 2023
Miscellaneous
Plan
2022 2021 2020 2019 2018

0.07939% 0.10445% 0.07885% 0.06005% 0.060160%
2017

0.062560%
Proportionate share of the net pension liability $ 3,714,975 $1,983,241 $ 2,448,472 $ 2,404,703 $2,267,258 $ 3, 115,753 Covered - employee payroll
Proportionate share of the net pension liability
as a percentage of covered-employee payroll
Plan fiduciary net position as a percentage
of the total pension liability
Notes to Schedule:
$1,863,318
199.37%

73.44%
$ 2,765,014 $2,604,838 $ 2,371,510

71.73% 94.00% 101 .40%

84.29% 77.71 % 77.73%
Benefit Changes. In 2016, benefit terms were modified to base public safety em loyee pensions on a final three-year average salary instead of a final five-year average salary.

Change in assumptions. In 2016, amounts reported as changes in assumptions resulted primarily from adjustments to expected retirement ages of general employees. - 52 -
$ 2,282,235 $ 2,076,731

99.34% 150.03%

77.69% 68.90%
2016 2015 2014

0.084340% 0.086270% 0.081441%
$2,778,484 $2,366,853 $ 2,011,976
$1,938,601 $1, 122,557 $1,159,152
143.32% 210.84% 173.57%

68.70% 69.35% 75.80%
City of Newman

SCHEDULE OF THE LOCAL GOVERNMENT'S PROPORTIONATE

SHARE OF THE NET PENSION LIABILITY - SAFETY
Measurement Date
Proportion of the net pension liability
Proportionate share of the net pension liability
Covered - employee payroll
Proportionate share of the net pension liability
as a percentage of covered-employee payroll
Plan fiduciary net position as a percentage
of the total pension liability
Notes to Schedule:
2022 2021

0.04406% 0.03721%
$ 3,027,614 $1,305,761
$1,206,736 $1,954,526
250.89% 66.81%

76.11% 88.85%
June 30, 2023
2020 2019

0.03990% 0.05454%
$ 3,866,830 $ 3,404,680
$1,853,890 $2, 153,908
208.58% 158.07%

73.12% 73.37%
Benefit Changes. In 2016, benefit terms were modified to base public safety employee pensions on a final three-year average salary instead of a final five-year average salary.

Change in assumptions. In 2016, amounts reported as changes in assumptions resulted primarily from adjustments to expected retirement ages of general employees. - 53 -
Safety
Plan
2018 2017

0.03983% 0.038830%
$2,337,046 $2,358,096
$1,510,994 $1,401, 194
,,,,
154.67% 168.29%

73.39% 71.28%
2016 2015 2014

0.059250% 0.042670% 0.043510%
$ 2,103,904 $1,758,390 $1,632,087
$1,306,524 $ 755,306 $ 798,451
161.03% 232.80% 204.41%

71.13% 74.63% 75.20%
Fiscal Year End 2023
Contractually required contribution
(actuarially determined) $ 561,056
Contributions in relation to the actuarially
determined contributions {561 ,056)
Contribution deficiency (excess) $
Covered-employee payroll during the fiscal year $ 1,893,581 Contributions as a percentage of
covered-employee payroll 29.63%
City of Newman

SCHEDULE OF CONTRIBUTIONS

MISCELLANEOUS
June 30, 2023
Miscellaneous
Plan
2022 2021 2020 2019
$ 528,587 $ 800,802 $ 711,504 $ 491,150
{528,587) {433,925) {381 ,246) {340,723)
$ $ 366,877 $ 330,258 $ 150,427
$ 2,604,838 $ 2,371 ,510 $ 2,282,235 $ 2,076,731

20.29% 33.77% 31 .18% 23.65%
- 54 -
2018 2017 2016
$ 440,368 $ 262, 197 $ 228,579
{330,219) {316,315) {295,218)
$ 110, 149 $ {54, 118) $ {66,639)
$ 1,938,601 $1,122,557 $ 1, 159, 152

22.72% 23.36% 19.72%
Fiscal Year End 2023
Contractually required contribution
(actuarially determined) $ 423,431
Contributions in relation to the actuarially
determined contributions {423,431)
Contribution deficiency (excess) $
Covered-employee payroll during the fiscal year $1 ,231,744 Contributions as a percentage of
covered-employee payroll 34.38%
City of Newman

SCHEDULE OF CONTRIBUTIONS
SAFETY
June 30, 2023
Safety
Plan
2022 2021 2020
$ 399,734 $ 727,323 $ 471 ,064 $
{399,734) {414, 122) {356,546)
$ $ 313,201 $ 114,518 $
2019
331,384
{322,541)
8,843
$ 1,853,890 $ 2, 153,908 $ 1,510,994 $1,401,194

21.56% 33.77% 31.18% 23.65%
- 55 -
2018 2017 2016
$ 296,797 $ 277,005 $ 256,981
{307,010) {291,806) {305,628)
$ {10,213) $ {14,801) $ {48,647)
$ 1,306,527 $ 755,306 $ 798,451

22.72% 36.67% 32.18%

COMBINING AND INDIVIDUAL FUND STATEMENT AND SCHEDULES
City of Newman

COMBINING FINANCIAL STATEMENTS NON-MAJOR GOVERNMENTAL FUNDS

FUND DEFINITIONS
Special Revenue Funds
Program Income Miscellaneous - To account for miscellaneous income.

Park Facility Fee - to account for developer fees related to parks.

Abandoned Vehicle Fund - To account for money received by the Police Department for the disposal of abandoned vehicles.

Gas Tax - To account for state gas tax revenues collected based on population. The revenues may be expended for street and road repair, maintenance, design, construction and traffic signal design and installation.

Employee Home Loan Fund - To account for funds set aside for City of Newman employees home loan program.

Veterans Memorial Fund - Funds are collected from donations from developers and individuals to fund the construction of a Veterans Memorial on Hey 33 & Fresno (NW Corner).

COPS Grant Fund - To account for grant funds for police services.

Storm Drain Fund - to account for impact fees charged to developers to pay for facilities impacted by the development project.

Asset Forfeiture - To account for money received by the Police Department as a result of Asset Forfeiture. The funds are used to augment the SLENET Task Force which is currently run by the State Department of Justice.

Local Transportation - To account for Local Transportation Funds received from STANCOG as a pass thru of gas and sales tax funds to be used for improvements to transportation related areas.

County CDBG Fund - To account for various repayments received from the Stanislaus County. Refunds are for various public works and community development projects.

Measure L Fund - Funds are received from Stanislaus County Measure L (1/2 cent sales tax). Funding is to be used on "Streets and Roads", "Traffic Management", and "Bike and Pedestrian" improvements.

RMRA Fund - California State passed SB-1 in 2017 increasing gasoline excise tax, diesel tax, zero emission vehicle registration fees, and adding a transportation improvement fee. These funds are to be used on local streets and road maintenance and rehabilitation as well as traffic signals and drainage improvements.

GASP Certification & Training Fund - California State passed AB 1379 requiring cities to add $4.00 to each city Business License. Funds collected are to be distributed as follows: 10% is sent to the State Division of the State Architect, the remainder is to be spent by the City to train and certify a Certified Access Specialist (CASp).

Community Benefit Fund - Funds are collected from donations from developers and individuals. Funds can be used at the sole discretion of the City Council provided they are not used to subsidize another residential project.

Business License Surcharge - To account for revenues generated by a portion of the business licenses collected.

Lighting and Landscaping District - To account for the money received from residents in certain districts who pay an assessment based on the benefit they receive. These funds are used to cover the costs of street lighting and landscape maintenance in their specific zones.

Low Income Housing Fund - To account for low-income housing grants and related revenues. - 56 -
City of Newman

COMBINING BALANCE SHEETS

NONMAJOR GOVERNMENTAL FUNDS
June 30, 2023
S~ecial Revenue
Program Park
Income Facility Abandoned Gas Employee Veterans COPS Storm Asset Misc. Fee Vehicle Tax Home Loan Memorial Grant Drain Forfeit Fund Fund Program Fund Fund Fund Fund Fund Fund
Assets
Cash and investments $ 1,736 $ 1,061,014 $ 33,631 $ (3,205) $ 220,332 $ 20,698 $ $ 313,553 $ 2 Cash with fiscal agent
Accounts receivable 7,309 27,505 15,000 65,271
Loans receivable
Due from other funds 66,054
Total assets $ 1,736 $ 1,127,068 $ 40,940 $ 24,300 235,332 $ 20,698 $ 65,271 $ 313,553 $ 2 Liabilities & fund balances
Liabilities
Accounts payable $ $ $ $ $ $ $ $
Accrued expenses
Due to other funds 66,054
Other liabilities 110,546
Total liabilities 110,546 66,054
Fund balances
Restricted 1,736 1,016,522 40,525 24,300 235,332 20,698 313,553 2 Unassigned (deficit) {783)
Total fund balances 1,736 1,016,522 40,525 24,300 235,332 20,698 {783) 313,553 2 Total liabilities & fund balances $ 1,736 $ 1, 127,068 $ 40,940 $ 24,300 $ 235,332 $ 20,698 $ 65,271 $ 313,553 $ 2 - 57 -
City of Newman

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
June 30, 2023
S~ecial Revenue
County GASP Business Lighting Total
Local CDBG Certification Community License Landscape Low Income Non-Major Transportation Consortium Measure L RMRA & Training Benefit Surcharge District Housing Special Fund Fund Fund Fund Fund Fund Fund Fund Fund Revenue Funds Assets
Cash & investments $ 847,501 $ $ 933,579 $ 593, 102 $ 173 $ 133,612 $ 1,584 $ 115,034 $ $ 4,272,346 Accounts receivable 126,568 48,321 29 3,810 485,822 779,635 Loans receivable 300,000 300,000
Due from other funds 18,003 84,057
Total assets $ 865,504 $ $ 1,060, 147 $ 641,423 $ 202 $ 133,612 $ 1,584 $ 118,844 $ 785,822 $ 5,436,038 Liabilities and fund balances
Liabilities
Accounts payable $ 15,354 $ $ $ $ 168 $ $ $ 29,780 $ $ 45,311 Accrued expenses 429 835
Due to other funds 14,271 3,732 84,057
Other liabilities 1,867 112,413
Total liabilities 15,354 14,271 168 1,867 30,209 3,732 242,616 Fund balances
Restricted 850,150 1,060, 147 641,423 34 133,612 88,635 782,090 5,208,759 Unassigned (deficit) {14,271) {283) {15,337)
Total fund balances 850,150 {14,271) 1,060, 147 641,423 34 133,612 (283) 88,635 782,090 5, 193,422 Total liabilities & fund balances $ 865,504 $ $ 1,060,147 $ 641 ,423 $ 202 $ 133,612 $ 1,584 $ 118,844 $ 785,822 $ 5,436,038 - 58 -
City of Newman

COMBINING STATEMENT OF REVENUES EXPENDITURES,

AND CHANGES IN FUND BALANCE

NONMAJOR GOVERNMENTAL FUNDS
For the year ended June 30, 2023
Seecial Revenue
Program Park
Income Facility Abandoned Gas Employee Veterans COPS Storm Asset Local Misc. Fee Vehicle Tax Home Loan Memorial Grant Drain Forfeit Transportation Fund Fund Program Fund Fund Fund Fund Fund Fund Fund
Revenues
Investment earnings $ (19) $ (11,521) $ (379) $ (2,023) $ (1 ,955) $ (456) $ (494) $ (3,293) $ $ (9,692) Intergovernmental 20,512 165,270 73,975
Property taxes
Other taxes 315,745
Impact fees 122,070 27,967
Investment earnings
Service charges and miscellaneous 11,501
Total revenues {19) 110,549 20, 133 313,722 11 ,045 164,776 24,674 64,283 Expenditures
General government
Public safety
Public works 53,348
Community development 58,413
Culture and leisure
Debt service:

Principal
Interest & other charges
Total expenditures 12,327 58,413 53,348
Excess(deficiency) of revenues
over expenditures {19) 110,549 7,806 313,722 {1 ,955) {47,368) 164,776 24,674 10,935 Other financing sources (uses)
Operating transfers in
Operating transfers out {312,696) {165,559)
Total other financing sources (uses) {312,696) {165,559) Net change in fund balances (19) 110,549 7,806 1,026 (1,955) (47,368) (783) 24,674 10,935 Fund balance - beginning 1,755 905,973 32,719 23,274 237,287 68,066 288,879 2 839,215 Fund balance - ending $ 1,736 $ 1,016,522 $ 40,525 $ 24,300 $ 235,332 $ 20,698 $ ~783) $ 313,553 $ 2 $ 850,150 - 59 -
City of Newman
COMBINING STATEMENT OF REVENUES1 EXPENDITURES1

AND CHANGES IN FUND BALANCE

NONMAJOR GOVERNMENTAL FUNDS
For the year ended June 30, 2023
S~ecial Revenue
Total
County GASP Business Lighting Non-Major
CDBG Certification Community License Landscape Low Income Special Consortium Measure L RMRA & Training Benefit Surcharge District Housing Revenue Fund Fund Fund Fund Fund Fund Fund Fund Funds
Revenues
Investment earnings $ $ (8,317) $ (5,380) $ (6) $ (951) $ (76) $ (669) $ $ (45,231) Intergovernmental 150 496,550 276,355 384,961 1,417,773 Property taxes - Other taxes --~ 315,745
Impact fees - )'. 150,037
Investment earnings
Service charges and miscellaneous 67,000 14,258 92,759
Total revenues 150 488,233 270,975 (6) 66,049 14, 182 384,292 1,931,083 Expenditures
General government
Public safety 12,327
Public works 156 885 21,567 18,450 402,870 497,276
Community development 58,413
Culture and leisure
Debt service
Principal
Interest & other charges
Total expenditures 156 885 21,567 18,450 402,870 568,016 Excess(deficiency) of revenues
Over expenditures (6) 487,348 249,408 (6) 66,049 (4,268) (18,578) 1,363,067 Other financing sources (uses)
Operating transfers in
Operating transfers out {478,255)
Total other financing sources (uses) (478,255)
Net change in fund balances (6) 487,348 249,408 (6) 66,049 (4,268) (18,578) 884,812 Fund balance - beginning {14,265) 572,799 392,015 40 67,563 3,985 107,213 782,090 4,308,610 Fund balance - ending $ (14,271) $1,060,147 $ 641,423 $ 34 $ 133,612 $ (283) $ 88,635 $ 782,090 $5, 193,422 - 60 -

REPORT ON COMPLIANCE AND OTHER MATTERS

AND ON INTERNAL CONTROL OVER FINANCIAL

REPORTING BASED ON AN AUDIT OF THE FINANCIAL

STATEMENTS IN RELATION TO THE LOCAL

TRANSPORTATION PURPOSE FUNDS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

INDEPENDENT AUDITORS' REPORT
To the Honorable
Mayor and Members of the City Council
City of Newman
Newman, 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 businesstype activities, each major fund, and the aggregate remaining fund information of the City of Newman, California, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise City of Newman's basic financial statements, and have issued our report thereon dated XX/XX/XX.

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

A deficiency in internal control exists when t e 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 City of Newman's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that have not been identified.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grants, including the requirements of the California Public Utilities Code Sections 142257, 6661, 6662 and 6751 regulations as it applies to Local Transportation Purpose Funds noncompliance, which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with such provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported herein under the California Public Utilities Code Sections 142257, 6661, 6662 and 6751 regulations as it applies to Local Transportation Purpose Funds and Government Auditing Standards.
- 61 -
To the Honorable
Mayor and Members of the City Council
City of Newman - Page 2
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 of Newman's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City of Newman's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

O'Connor and Company
Novato, California
- 62 -

CITY OF NEWMAN

CITY COUNCIL
&

MANAGEMENT REPORT
For the Year Ended
JUNE 30, 2023
DRAFT
10/24/2023
To be used only for management discussior
purposes; engagement is incomplete; thi~
draft is subject to final review and possiblE
revision. **Report/Letter date is TENTATIVE-TSO**
Report on Internal Controls
Required Communications
Management Observations

TABLE OF CONTENTS
2-3
4 To the Honorable Members
of the City Council
City of Newman
Newman, California
In planning and performing our audit of the financial statements of City of Newman as of and for the year ended June 30, 2023, in accordance with auditing standards generally accepted in the United States of America, we considered City of Newman'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 opinion on the financial statements, but not for the purpose of expressing' an opinion on the effectiveness of the organization's internal control. Accordingly, we do not express an opinion on the effectiveness of the organization's internal control.

A deficiency in internal control exists when the design or operation of a con rol 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 organization's financial statements will not be prevented, or detected and corrected, on a timely basis.

Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

This report is intended solely for the information and use of management and City Council of City of Newman and others within the organization, and is not intended to be, and should not be, used by anyone other than these specified parties.

We thank City of Newman's staff for its cooperation during our audit.

O'Connor & Company
Novato, California
- 1 -
To the Honorable Members
of the City Council
City of Newman
Newman, California
We have audited the basic financial statements of City of Newman for the year ended June 30, 2023.

Professional standards require that we provide you with the following information related to our audit.

Our Responsibility under U.S. Generally Accepted Auditing Standards We have audited the financial statements of City of Newman for the year ended June 30, 2023, and have issued our report thereon dated [DATE]. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated July 11, 2023.

Professional standards also require that we communicate to you the following information related to our audit.

As part of our audit, we considered the internal control of City of Newman. Such considerations were solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.

Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. In accordance with the terms of our engagement letter, we will advise management about the appropriateness of accounting policies and their application. The significant accounting policies used by City of Newman are described in Note 1 to the basic financial statements. One new accounting policy was adopted (GASB 87), and the application of existing policies was not changed during the year. We noted no transactions entered by City of Newman during the year for which there is a lack of authoritative guidance or consensus. There are no significant transactions that have been recognized in the financial statements in a different period than when the transaction occurred.

Accounting estimates are an integral part of the basic 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 basic financial statements and because of the possibility that future events affecting them may differ significantly from those expected. We evaluated the key factors and assumptions used to develop the accounting estimates in determining that they are reasonable in relation to the basic financial statements taken as a whole. The most sensitive estimate(s) affecting the basic financial statements were:
• Accrual and disclosure of compensated absences.
• Capital asset lives and depreciation expense.
• Actuarial assumptions for pension plan disclosure.
• Accrual and disclosure of leases.
• Fair value of investments and financial instruments.

Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. 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. - 2 -
To the Honorable Members
of the City Council
City of Newman - Page 2
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. The three audit adjustments detected because of audit procedures and corrected by management were material, either individually or in aggregate, to the financial statements taken as a whole.

Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. We are pleased to report that no such disagreements arose during our audit.

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

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, like obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to City of Newman'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 City of Newman's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition of our retention.

Other Matters
We applied certain limited procedures to the Management's Discussion and Analysis and the Budgetary Comparison Schedule for the General Fund, which is 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.

This report is intended solely for the information and use of management and City Council of City of Newman and others within the organization, and is not intended to be, and should not be, used by anyone other than these specified parties.
'- 3 -
City of Newman

CITY COUNCIL & MANAGEMENT REPORT
For the Year Ended June 30, 2023
Current Year Observations
There were no current year observations.

Prior Year Observations
There were no prior year observations.
-4-
Honorable Mayor and Members
of the Newman City Council
Agenda Item: 10.b.

City Council Meeting
of December 12, 2023

ADOPT A PYRETHROID MANAGEMENT PLAN AND INTEGRATED PEST MANAGEMENT POLICY RECOMMENDATION:

Adopt a resolution approving the City of Newman Pyrethroid Management Plan and the City of Newman Integrated Pest Management Policy.

BACKGROUND:

On June 8, 2017, the Central Valley Regional Water Quality Control Board (Regional Water Board) adopted Resolution R5-2017-0057, the Basin Plan Amendment (BPA) for the Control of Pyrethroid Pesticide Discharges.

The BPA was subsequently approved by the State Water Resources Control Board on July 10, 2018 and the Office of Administrative Law (OAL) on February 19, 2019. The United States Environmental Protection Agency (USEPA) approved the Pyrethroid Total Maximum Daily Loads (TMDLs) for the nine urban creeks in Sacramento and Roseville on April 22, 2019. With these approvals, the TMDLs and BPA became fully approved and effective.

Pyrethroids are a class of synthetic insecticides found in household pesticides sold in common retail locations and are approved for use by the California Department of Pesticide Regulation. Pyrethroids remain in the environment significantly longer than naturally derived pyrethrin, which means they are susceptible to being transported by surface runoff into surrounding aquatic environments.

The City of Newman is regulated pursuant to the Phase II Municipal Separate Storm Sewer System (MS4) Permit.

As part of the Phase II requirements, the City of Newman currently implements a Storm Water Program with several components that address pesticide management and reduction. These components include public education and outreach; inventory, assessment, and stormwater pollution prevention plans (SWPPP). The City of Newman is also required to implement a Pyrethroid Management Plan and an Integrated Pest Management Policy to reduce pyrethroid levels in the City's runoff.

ANALYSIS:

The City of Newman is committed to implementing an Integrated Pest Management (IPM) approach to guide the management of its facilities, landscaped areas, and rights-of-way. The IPM approach promotes the protection of the residents and visitors, as well as the local waterways, and utilizes a pest management strategy that promotes the long-term suppression of pest problems with minimum impact on non-target organisms and the environment as well as a reduction in use of pesticides. Least toxic pesticides are used only after an assessment indicates such a need, consistent with the provisions of this IPM Policy.

The adoption of this Pyrethroid Management Plan and IPM Policy facilitates compliance with the Phase II Municipal Separate Storm Sewer System (MS4) National Pollutant Discharge Elimination System (NPDES) Permit and the Basin Plan Amendment (BPA) for the Control of Pyrethroid Pesticide Discharges (Resolution R5-2017- 0057).

FISCAL IMPACT:

There will be minor costs associated with partnerships on outreach and education, along with additional staff time implementing the plan and policy.

CONCLUSION:

The City of Newman is regulated pursuant to the Phase II Municipal Separate Storm Sewer System (MS4) Permit.

The City is required to adopt and implement a Pyrethroid Management Plan and an Integrated Pest Management Policy to reduce levels of Pyrethroids in the City's runoff.

ATTACHMENTS:

1. Resolution No. 2023-

2. City of Newman Pyrethroid Management Plan

3. City of Newman Integrated Pest Management Policy
REVIEWED/CONCUR:

KatHryn
Director
Reyes
of Public Works Michael
-~~ Holland
City Manager
RESOLUTION NO. 2023-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NEWMAN ADOPTING THE

PYRETHROID MANAGEMENT PLAN AND INTEGRATED PEST MANAGEMENT POLICY
WHEREAS, on June 8, 2017, the Central Valley Regional Water Quality Control Board adopted Resolution RS-2017-0057, the Basin Plan Amendment for the Control of Pyrethroid Pesticide Discharges; and
WHEREAS, on April 22, 2019 the United Environmental Protection Agency approved the Pyrethroid Total Maximum Daily Loads (TMDLs); and
WHEREAS, pyrethroids are a class of synthetic insecticides found in household pesticides sold in common retail locations and they remain in the environment significantly longer than naturally derived pyrethrin; and
WHEREAS, City staff is committed to implementing an Integrated Pest Management approach to reduce pyrethroid levels in the City's storm water runoff; and WHEREAS, the City of Newman is regulated by the Phase II Municipal Separate Storm Sewer System (MS4) Permit; and
WHEREAS, the City ofNewman has developed a Pyrethroid Management Plan and an Integrated Pest Management Policy that requires adoption for compliance with the Phase II Municipal separate Storm Sewer System (MS4) Permit.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Newman hereby adopts the:

1. City of Pyrethroid Management Plan

2. City of Newman Integrated Pest management Policy
The foregoing resolution was introduced at a regular meeting of the City Council of the City of Newman held on the 12th, day of December, 2023 by Council Member __________ _ who moved its adoption, which motion was duly seconded and it was upon roll call carried and the resolution adopted by the following roll call vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

ATTEST:

Mike Maier,
City Clerk of the City of Newman,
County of Stanislaus, State of California
APPROVED:

Casey Graham,
Mayor of the City of Newman,
County of Stanislaus, State of California
A L I F 0 N I A
Pyrethroid Management Plan
DECEMBER 2023
Prepared by

CITY OF NEWMAN/ DEPARTMENT OF PUBLIC WORKS
Table of Contents
1 Introduction ........................................................................................................................... 1

1.1 Management Plan Approach ........................................................................................... 2 2 Education and Outreach Activities ..................................................................................... 2

2.1 Residential Outreach ....................................................................................................... 3

2.2 Point-of-Purchase Outreach ............................................................................................ 4

2.3 Outreach to Pest Control and Landscape Professionals .................................................. 4

2.4 Outreach for Landscape and Irrigation Practices ............................................................ 6 3 Pesticide Pollution Prevention Activities ............................................................................ 8 3 .1 Practices to Reduce Pesticide Use .................................................................................. 8 3 .2 Implementation of Integrated Pest Management Policies and Practices ........................ 9 3 .3 Participation in Pesticide Regulatory Processes ............................................................. 9 4 Progress Reports and Adaptive Management .................................................................. 11

4.1 Reporting Requirements ............................................................................................... 11

4.2 Report Approach and Content .. .................................................................................... 11

4. 3 Adaptive Management .................................................................................................. 12 City of Newman iii December 2023
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1 Introduction
On June 8, 2017, the Central Valley Regional Water Quality Control Board (Regional Water Board) adopted Resolution RS-2017-0057, the Basin Plan Amendment (BPA) for the Control of Pyrethroid Pesticide Discharges. 1 The BP A was subsequently approved by the State Water Resources Control Board on July 10, 2018 and the Office of Administrative Law (OAL) on February 19, 2019. The United States Environmental Protection Agency (USEPA) approved the Pyrethroid Total Maximum Daily Loads (TMDLs) for the nine urban creeks in Sacramento and Roseville on April 22, 2019. With these approvals, the TMDLs and BPA became fully approved and effective.

The BPA established a Pyrethroids Control Program that includes a variety of actions including, but not limited to:
• Monitoring requirements to assess baseline conditions, as well as continued trend monitoring.
• A conditional prohibition for pyrethroid discharges in exceedance of numeric triggers for Sacramento and San Joaquin River Basin water bodies with the aquatic life beneficial uses.
o If the numeric triggers are exceeded, the conditional prohibition requires the development and submittal of a Pyrethroid Management Plan (Management Plan) to reduce pyrethroid levels in discharges to the maximum extent practicable.

All municipal storm water permittees (Phase I and Phase II) are subject to the conditional prohibition, and all municipal storm water permittees not subject to the TMDL are required to provide baseline monitoring to the Regional Water Board. However, municipalities regulated pursuant to the Phase II Municipal Separate Storm Sewer System (MS4) permit (Phase II Permit)2 may, as an alternative, acknowledge that the existing data are representative of their discharge and forego baseline monitoring and develop a Management Plan. 3 As such, this Management Plan is being developed on behalf of the City of Newman, as a Phase II Stormwater Permittee.
1 Resolution R5-2017-0057, approved by OAL on February 19, 2019. Available at:
https://www.waterboards.ca.gov/rwqcb5/water issues/tmdl/central valley projects/central valley pesticides/pyreth roid tmdl bpa/ 2 Order WQ 2013-0001-DWQ as Amended by Order WQ 2015-0133-EXEC, Order WQ 2016-0069-EXEC, WQ Order 2017-XXXX-DWQ, Order WQ 2018-0001-EXEC, and Order WQ 2018-0007-EXEC (or subsequent renewals).
3 Letter from Regional Water Board to All MS4 Dischargers in the Sacramento and San Joaquin River Basins, Pyrethroid Control Program Baseline Monitoring Requirements for Municipal Stormwater Dischargers in the Sacramento and San Joaquin River Basins, July 30, 2019.

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1.1 MANAGEMENT PLAN APPROACH
This Management Plan has been developed by the City of Newman to meet the requirements of the BP A- specifically, the conditional prohibition. The City of Newman acknowledges that the existing data, such as the data used to characterize municipal separate storm sewer system (MS4) concentrations in the BP A Staff Report, are representative of the storm water discharges and, as such, is forgoing the baseline monitoring and submitting this Management Plan.

As part of the Phase II Permit requirements, the City of Newman currently implements a stormwater program with several components that address pesticide management and reduction.

These components include, but are not limited to, public education and outreach; inventory, assessment, and stormwater pollution prevention plan (SWPPP) development for Permitteeowned and operated facilities; best management practices (BMPs) for operations and maintenance activities; and a landscape design and maintenance program. The Management Plan builds on these efforts so that it leverages the currently implemented activities, while comprehensively addressing the requirements of the BP A.

The Management Plan includes a set of management practices that, taken as a whole, may reasonably be expected to effectively reduce pyrethroid levels in the municipal stormwater discharges. The management practices identified in Section 6c of the BP A were considered for inclusion within the Management Plan. If a particular management practice or activity will not be implemented, justification is provided for the omission.

The Management Plan is organized as follows:
• Section 2 - Education and Outreach Activities
• Section 3 - Pesticide Pollution Prevention Activities • Section 4 - Progress Reports and Adaptive Management
2 Education and Outreach Activities
The BP A includes a range of education and outreach activities for the general public that encourage management practices that minimize pesticide runoff. Through the stormwater management program, the City of Newman implements several activities that address pesticide management via education and outreach. Consistent with the BPA, the City of Newman will build on the existing stormwater program activities to implement the following education and outreach activities:
• Residential Outreach
• Point-of-Purchase Outreach
• Outreach Regarding Hiring Pest Control and Landscape Professionals • Outreach for Landscape and Irrigation Practices
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2.1 RESIDENTIAL OUTREACH
The BPA requires the following residential outreach activity:

Undertake targeted outreach programs to encourage communities within a discharger's jurisdiction to reduce their reliance on pesticides that threaten water quality, focusing efforts on those most likely to use pesticides that threaten water quality, potentially by working with DP R, County Agricultural Commissioners, and the University of California Statewide Integrated Pest Management Program, or other entities as appropriate.

The City of Newman is currently developing and implementing targeted outreach programs that convey messages to the residents specific to the proper use and application of pesticides in an urban context, as well as encouraging the use of less toxic options to help reduce reliance on pesticides that threaten water quality. The residential outreach activities that will be developed and implemented by the City of Newman include the following:
• Outreach Materials - The City of Newman is currently coordinating with our storm water group to share the cost of developing specific outreach materials. • £-Newsletters - The City of Newman intends to develop and send an e-newsletter to the residents that addresses stormwater-related topics, including proper pesticide use and disposal, as well as encouraging the use of less toxic pest control products and methods. • Social Media- The City of Newman intends to use the city's social media sites to reach residents with pesticide-specific outreach and options for less toxic methods of pest control.
• Website - The City of Newman intends to provide pesticide-specific outreach on its website. The website will include links to pesticide-related information and options for less toxic methods of pest control, as well as links to the following:
o Our Water- Our World (OWOW): http://ourwaterourworld.org o University of California Statewide Integrated Pest Management Program (UC IPM): http ://ipm. ucanr .edu/PM G/menu.homegarden.html • Coordinated Outreach - The Permittee coordinates with other Permittee departments/divisions to provide outreach to residents. • Household Hazardous Waste - The Permittee encourages public participation in pesticide reduction efforts by coordinating with the Household Hazardous Waste (HHW) program to encourage proper pesticide disposal.
• Community Events - The Permittee provides pesticide-related outreach to residents at community-wide events. Such events include the following:
o Annual Fall Festival
o Farmers Markets
o Other Recreation Events
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o Other Agency events
• Regional Outreach- The Permittee participates in regional outreach efforts by leveraging relationships with other agencies to provide outreach to residents. • UC Master Gardeners - The City of Newman will coordinate with UC Master Gardeners to provide workshops and training to the community regarding integrated pest management (IPM) and other pesticide-related topics. http://mg.ucanr.edu

2.2 POINT-OF-PURCHASE OUTREACH
The BPA requires the following point-of-purchase outreach activity:

Make available point-of-purchase outreach materials to pesticide retailer(s) in or near the Permittee 's jurisdiction. These materials shall provide targeted information on proper pesticide use and disposal, potential adverse impacts on water quality, and less toxic methods of pest prevention and control.

The City will develop and implement an approach to provide point-of-purchase outreach materials to local retailer( s) that convey messages to the residents specific to the proper use and disposal of pesticides, potential adverse effects on water quality, and less toxic methods of pest control. The point-of-purchase outreach activities that are implemented (or will be developed and implemented) by the City of Newman include the following:
• City of Newman Provides Materials - The city is developing and/or will purchase outreach materials regarding pesticides and less toxic options that it provides to local pesticide retailers, including our two local hardware stores. • Our Water - Our World - The city will provide information about Our Water - Our World (OWOW), a statewide program specifically designed to address water quality impacts of urban use pesticides Additional information is available on the OWOW website: http://ourwaterourworld.org

2.3 OUTREACH REGARDING HIRING PEST CONTROL AND LANDSCAPE

PROFESSIONALS
The BP A requires the following outreach activity regarding pest control and landscape professionals:

Conduct outreach to Permittee 's residents and businesses who may hire structural pest control and landscape professionals that contains messages that (a) explain the links between pesticide usage and water quality; and (b) provides information about structural pest control IP M certification programs and IP M for landscape professionals.

The outreach to pest control and landscape professionals that is implemented (or will be developed and implemented) by the City includes the following:

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• Outreach Materials -city will develop flyers and outreach materials and make available to residents and businesses who may hire structural pest control and landscape professionals.
• E-Newsletter -The Permittee will send an e-newsletter to its community that addresses stormwater-related topics, including the links between pesticide usage and water quality, as well as considerations when hiring structural pest control and/or landscape professionals.
• Website - The Permittee provides pesticide-specific outreach on its website https://cityofnewman.com/departments/public-works-department/stormwater/ The website includes links to pesticide-related information, including:
o Our Water- Our World (OWOW):
• Pest Control Operators and Landscapers:
https://ourwaterourworld.org/hiring-a-pest-control-company/ o University of California Statewide Integrated Pest Management Program (UC IPM):
• Hiring a Pest Control Company:
http://ipm.ucanr.edu/PMG/PESTNOTES/pn 7 4125 .html
o Pesticides and Water Quality:
• https :// ourwaterourworld.org/pesticides-and-water-guality/# o BMP Fact sheets are provided for businesses (i.e., industrial and commercial facilities) that address the links between pesticide usage and water quality, as well as considerations when hiring structural pest control and/or landscape professionals.
• Coordinated Outreach - The Permittee coordinates with other Permittee departments/divisions to provide outreach to residents. • Community Events - The Permittee provides pesticide-related outreach to residents at community-wide events. Such events include the following:
o Annual Fall Festival
o Arbor Day Event
o Earth Day
o School Events and Programs
o Other Community Events
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• Regional Outreach - The Permittee participates in regional outreach efforts by leveraging relationships with other agencies to provide outreach to residents.

2.4 OUTREACH FOR LANDSCAPE AND IRRIGATION PRACTICES
The BPA requires the following outreach activity for landscape and irrigation practices:

Encourage public and private management practices (e.g., landscape design, irrigation management, etc.) that minimize pesticide runoff
The Permittee has developed and conveys messages specific to landscape design and irrigation management that minimize pesticide runoff. The outreach for landscape and irrigation practices activities that is implemented (or will be developed and implemented) by the City of Newman includes the following:
• Outreach Materials -BMP fact sheets, flyers, handouts) that are provided by the City regarding landscape design and irrigation management.
• Our Water - Our World -The City provides information about Our Water - Our World (OWOW), a statewide program specifically designed to address water quality impacts of urban use pesticides. Additional information is available on the OWOW website:
http://ourwaterourworld.org
• E-Newsletter - The City will send an e-newsletter to its community that addresses stormwater-related topics, including minimizing runoff through proper landscape design and irrigation practices.
• Website - The Permittee provides outreach on landscape design and irrigation practices via its website. The website includes links to sites focusing on water conservation and landscape design, including:
o Save Our Water: https://saveourwater.com
o California Department of Water Resources, Water Efficient Landscaping:
https://water.ca.gov/Water-Basics/Conservation-Tips/Plant-and-Landscape-Guide o Be Water Wise: http://www.bewaterwise.com
o USEPA Water Sense: https://www.epa.gov/watersense/water-smart-landscapedesign • UC Master Gardeners - The Permittee coordinates with UC Master Gardeners to provide workshops and training to the community regarding water conservation and irrigation management. http://mg.ucanr.edu
• Coordinated Outreach- The Permittee coordinates with other City departments/divisions to provide outreach to residents.

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• Regional Outreach - The Permittee participates in regional outreach efforts by leveraging relationships with other agencies to provide outreach to residents.

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3 Pesticide Pollution Prevention Activities
The BP A includes a range of pollution prevention activities for public agencies that reduce reliance on pesticides that adversely impact water quality. Through the stormwater management program, the City implements several activities that address pesticide management via pollution prevention. Consistent with the BP A, the City will build on the existing storm water program activities to implement the following pollution prevention BMPs:
• Practices to Reduce Pesticide Use
• Implementation of Integrated Pest Management Policies and Practices • Participation in Pesticide Regulatory Processes

3.1 PRACTICES TO REDUCE PESTICIDE USE
The BPA requires the following practices to reduce pesticide use:

Reduce reliance on pyrethroids and other pesticides that threaten water quality by adopting and implementing policies or procedures that minimize the use of pesticides that threaten water quality in the discharger 's operations and on the discharger 's property.

The City of Newman complies with the Phase II Permit by implementing the following landscape maintenance and design practices:
a) Use native and/or climate appropriate plants as well as mulching and other bay-friendly landscaping principles and practices to reduce the amount of water, pesticides and fertilizers used.
b) Prevent application of pesticides and fertilizers during irrigation or within 48 hours of predicted rainfall with greater than 50% probability as predicted by National Oceanic and Atmospheric Administration (NOAA) 20.
c) Limit or replace pesticide use with alternatives such as conducting manual weed and insect removal and/or animal grazing methods.
d) Prohibit application of pesticides as required by the regulations DPR 11-004 Prevention of Surface Water Contamination by Pesticides enacted by the Department of Pesticide Regulation. e) Minimize irrigation run-off by using an evapotranspiration-based irrigation schedule and rain sensors.

The activities to reduce pesticide use that will be developed and implemented by the City include the following:
• Pesticide-Related Policies and Procedures
• IPM Policy
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3.2 IMPLEMENTATION OF INTEGRATED PEST MANAGEMENT POLICIES AND

PRACTICES
The BP A requires the implementation of integrated pest management (IPM) policies and practices, as follows:

Develop and implement an Integrated Pest Management policy that:
o Is consistent with IP Mas defined by the University of California Statewide IP M Program (UC-IPM) or the California Structural Pest Control Board definition. o Applies to all Permittee staff who conduct or contract for pest management and to pest management vendors under contract to the Permittee. o Assigns responsibilities to a designated staff position and/or department to coordinate Permittee activities and ensure that the IP M policy is implemented.

The IPM policies and practices that will be developed and implemented by the City include the following:
• The City developed and adopted an IPM Policy by December 31, 2023. The City will implement and enforce the policy to promote the use of IPM and minimize the use of pesticides within its jurisdiction. The IPM Policy will be:
o Consistent with IPM as defined by the University of California Statewide IPM Program (UC-IPM) or the California Structural Pest Control Board definition. o Apply to all Permittee staff who conduct or contract for pest management and to pest management vendors under contract to the Permittee. o Assign responsibilities to a designated staff position and/or department to coordinate the Permittee's activities and ensure that the IPM policy is implemented.

3.3 Participation in Pesticide Regulatory Processes
The BPA requires support of pollution prevention through participation in pesticide regulatory processes, as follows:

Track USEPA and DP R pesticide evaluation and registration activities as they relate to surface water quality and encourage these agencies to accommodate urban water quality concerns within their pesticide registration processes. This may include assembling and submitting available information (such as monitoring data) to USEPA and DP R during public comment periods to assist in their pesticide evaluation and registration activities.

This best management practice would be implemented most effectively through a cooperative regional or statewide approach.

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Participation in pesticide regulatory processes by the City of Newman includes (or will include) the following:

The City is a member of and participates in the California Stormwater Quality Association (CASQA). One of CASQA's subcommittees, the Pesticides Subcommittee (PSC) currently conducts a number of activities that assist in tracking and reporting on the USEPA and DPR pesticide evaluation and registration activities. These have generally included the following:
• Regulatory-Related Activities - The PSC addresses pesticide uses that impact stormwater discharges, provides input to EPA and DPR to improve regulations, compiles relevant information, assists members with compliance strategies, and coordinates its activities with other agencies statewide. The types of activities include:
o Support for the development of the Urban Pesticides Amendment; o Support for the formation of the Urban Pesticides Coordinated Monitoring Program (potential statewide monitoring program);
o Review of scientific literature to update and prioritize the Pesticide Watch List; o Prepared written comments to EPA on its Endangered Species Act Pesticides Risk Assessment proposed procedures and other pesticide evaluations and reregistrations. • Annual Report - This report provides a summary of the CASQA efforts that were conducted on behalf of the membership during that reporting year to prevent pesticide pollution in urban waterways. In addition, the report has provided an effectiveness assessment regarding the activities that were conducted.

On an annual basis, CASQA identifies the highest priority activities and implements these activities based on available funding and membership needs. As such, implementation of past activities, such as those described above, is not a guarantee of continued implementation of similar activities in the future.

In addition, the State Water Resources Control Board (State Water Board) is developing Urban Pesticide Amendments (UP As) to the Inland Surface Waters, Enclosed Bays, and Estuaries Plan and the Ocean Plan. This work effort is a part of the STORMS projects4 and is anticipated to be completed in 2020 or 2021. The UP As are expected to formalize proactive regulation of pesticides by the Department of Regulation (DPR) and identify cost effective activities that can be implemented or supported by the regulated entities. The City of Newman will continue to track the development of the UP As and modify this Management Plan if efficiencies can be realized by including activities that are identified as a part of the UP As. 4 https://www.waterboards.ca.gov/water issues/programs/stormwater/storms/obj6 proj6a.shtml City of Newman 10 December 2023
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4 Progress Reports and Adaptive Management

4.1 REPORTING REQUIREMENTS
The BP A requires an annual progress report to be developed to document the management practices that have been implemented, evaluate pyrethroid concentrations with respect to the pyrethroid triggers, and identify effective actions to be taken in the future. Accordingly, the City will prepare and submit a progress report by October 15 each year in conjunction with the Phase II Permit annual report submitted via Stormwater Multiple Application and Report Track System (SMARTS). Pending approval of this Management Plan, the first progress report is anticipated to be submitted in 2024, after a full year of Management Plan implementation.

4.2 REPORT APPROACH AND CONTENT
The BP A requires an annual progress report, as follows:

A progress report shall be provided to the Board annually or at a frequency consistent with the discharger 's permit requirements to document the management practices that have been implemented, to evaluate pyrethroid concentrations with respect to the pyrethroid triggers, and to identify effective actions to be taken in the future. The progress report can be included in other reports submitted to the Board, as appropriate.

The City will evaluate the implementation of the required management practices and present the results in narrative, tabular, and/or graphical form, as appropriate. The City anticipates that the annual progress report may include, but not be limited to, the following:
• Documentation of the management practices that have been implemented o A narrative summary of BMP implementation, by category (i.e., Education and Outreach Activities and Pesticide Pollution Prevention Activities) o Tabular and/or graphical presentations of BMP implementation, as well as summary statistics or other general descriptors to most usefully present the implementation results
• Evaluation of pyrethroid concentrations with respect to the pyrethroid triggers 5 • Identification of effective actions to be taken in the future o This information will be identified through the adaptive management process (see Section 4.3).
5 The approach for trend monitoring by the Phase II Permittees is undetermined at this time (December 2023). It is anticipated that the Regional Water Board will be providing further guidance on trend monitoring for these Permittees.

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4.3 ADAPTIVE MANAGEMENT
The BP A acknowledges that during the course of Management Plan implementation, if the pyrethroid numeric triggers are not being met, adaptive management may be necessary:

If the management practices do not result in discharge concentrations at or below the pyrethroid numeric triggers, then the MS4 discharger shall either identify any available, reasonable and feasible additional/alternative practices for implementation, or provide a justification for why current practices are expected to result in achieving the triggers within a reasonable timeframe. This justification may include actions required by state and federal regulations.

As a part of the reporting process, and on approximately a five-year timeframe (e.g., in conjunction with the "Year 5" Phase II Permit Annual Report, the Region-wide Permit EndTerm Reports, or the equivalent), the Permittee will qualitatively evaluate the effectiveness of the Management Plan, as well as the experience that staff has had in implementing the Management Plan, to identify potential modifications and refine the Management Plan approach, as needed.

The Management Plan may be reviewed and revised in the future based on the following:
• Analysis of trend monitoring results (5-10 year period of record); 6 • Completion of the UP As expected to formalize proactive regulation of pesticides by the DPR and identify cost-effective activities that can be implemented or supported by the regulated entities, including the Permittee (see Section 3.3); • Identification by the City of changes to improve the effectiveness of specific Management Plan activities, based on its experience in implementing the stormwater program and the activities described in Section 2 and Section 3. 6 The approach for trend monitoring by the Phase II Permittees is undetermined at this time (December 2023). The Regional Water Board will be providing further guidance on trend monitoring for these Permittees.

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IPM Policy
I. PREAMBLE
City of Newman Integrated Pest
Management Policy
The City of Newman is committed to implementing an Integrated Pest Management (IPM) approach to guide the management of its facilities, landscaped areas, and rights-of-way. The IPM approach promotes the protection of the residents and visitors, as well as the local waterways, and utilizes a pest management strategy that promotes the long-term suppression of pest problems with minimum impact on non-target organisms and the environment as well as a reduction in use of pesticides. Least toxic pesticides are used only after an assessment indicates such a need, consistent with the provisions of this IPM Policy.

The adoption of this IPM Policy facilitates compliance with the Phase II Municipal Separate Storm Sewer System (MS4) National Pollutant Discharge Elimination System (NPDES) Permit and the Basin Plan Amendment (BPA) for the Control of Pyrethroid Pesticide Discharges (Resolution RS-2017-0057).

II. APPROACH
For the purposes of its IPM policy, the City of Newman adopts the following University of California Statewide Integrated Pest Management1 (UC-IPM) definition:

IPM is an ecosystem-based strategy that focuses on long-term prevention of pests or their damage through a combination of techniques such as biological control, habitat manipulation, modification of cultural practices, and use of resistant varieties. Pesticides are used only after monitoring indicates they are needed according to established guidelines, and treatments are made with the goal of removing only the target organism. Pest control materials are selected and applied in a manner that minimizes risks to human health, beneficial and nontarget organisms, and the environment.

Ill. PURPOSE
It is the purpose and intent of this IPM Policy to:
a) Reduce reliance on and minimize the use of pesticides2 as a part of City of Newman operations and on City of Newman property and rights-of-way that may adversely impact water quality; and
1 https://www2.ipm.ucanr.edu/what-is-IPM/
2 As defined in Section 12753 of Chapter 2 of Division 7 of the California Food and Agricultural Code.

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b) Outline how the City of Newman departments are to perform pest management so that it is consistent with this IPM Policy.

IV. SCOPE
The IPM Policy governs the City of Newman employees and contractors hired by the City of Newman departments and persons acting under the authority of the City of Newman in the care and maintenance of the City of Newman facilities, landscaped areas, and rights-of-way.

The term "pesticides" is a general term that includes herbicides, insecticides, fungicides, and rodenticides.

V. POLICY
It is the policy of the City of Newman that:

1. Departments performing pest management will conform with the City of Newman's IPM Policy.

2. The City of Newman's IPM approach will include the following:
a) Educate and train City staff in the IPM program, practices, and policy. b) Require City staff and pesticide application contractors to implement the IPM Policy on all City facilities, landscaped areas, and rights-of-way and to maintain records on and report the types and amounts of pesticides used, as well as IPM methods considered and used to prevent and control pests.
c) Reduce to the maximum extent practicable the use of pesticides. d) Consider taking a "no-action" approach in addressing certain pest control issues. e) Review and consider available non-chemical options before using a chemical pesticide. f) Identify pests and least toxic methods to control pests. g) Identify, evaluate, and minimize or eliminate conditions that encourage pest problems. h) Conduct careful and efficient inspection, monitoring, and assessment of pest problems by designated personnel or contractor knowledgeable of IPM methods. i) Maintain records on IPM methods considered and used to prevent and control pests. j) Comply with all applicable local, State of California (State), and federal regulations, including pesticide use and reporting.
k) Conduct decision-making based on the best available science and data.

I) Refer residents and pest control operators to the City's stormwater program and the Stanislaus County Department of Agricultural Weights and Measures for information on less toxic methods of pest control.
m) Provide public access to the City's IPM Policy.

3. IPM Policy General Requirements
a) Eliminate the use of Category I pesticides.
b) Minimize the use of Category II, Ill, and IV pesticides. c) Eliminate the use of pesticides that are classified by government agencies as known carcinogens, reproductive toxicants (teratogens, mutagens), endocrine disruptors, carbamates, organophosphates, or ground water contaminants. d) Use pesticides only when necessary and select a pesticide that is both effective and least toxic.
e) Designate playgrounds on City property as pesticide-free. f) Develop pest-specific plans to prevent or reduce the incidence of pest problems. g) Require City staff and pesticide application contractors to comply with the Phase II Permit requirements to reduce the amount of pesticides and herbicides used during municipal City of Newman 2 November 22, 2023
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operations and activities by implementing the following landscape maintenance and design practices:
a. Use native and/or climate appropriate plants as well as mulching and other bayfriendly landscaping principles and practices to reduce the amount of water, pesticides and fertilizers used.
b. Prevent application of pesticides and fertilizers during irrigation or within 48 hours of predicted rainfall with greater than 50% probability as predicted by National Oceanic and Atmospheric Administration (NOAA) 20.
c. Limit or replace pesticide use with alternatives such as conducting manual weed and insect removal and/or animal grazing methods.
d. Prohibit application of pesticides as required by the regulations DPR 11-004 Prevention of Surface Water Contamination by Pesticides enacted by the Department of Pesticide Regulation.
e. Minimize irrigation run-off by using an evapotranspiration-based irrigation schedule and rain sensors.

VI. IMPLEMENTATION
This IPM Policy shall be implemented by the City of Newman departments and through an IPM Coordinator. Several areas important to the implementation of the IPM Policy are outlined below, including a description of the IPM Coordinator role.
a. IPM Coordinator
The Director of Public Works is designated as the City of Newman IPM Coordinator and is responsible for coordinating with the departments involved in pest management to ensure that the IPM Policy is implemented. The IPM Coordinator is assisted by the City of Newman's Public Works Superintendent The primary responsibilities include the following:

1. Education and Training:
a) Communicate the goals and requirements of the IPM Policy to City of Newman departments.
b) Request and maintain information regarding the City of Newman's IPM trainings offered or attended.
c) Provide information to City staff performing pest management as needed to ensure that the requisite IPM practices are implemented.

2. IPM Applications and Guidelines:
a) Ensure City staff and pesticide application contractors are authorized as Pesticide Applicators and are complying with the City of Newman's IPM Policy.

3. Product Selection and Product Use Approval:
a) Work with City staff performing pest management to develop a form for exemption requests.
b) Ensure that no products on the prohibited use product list are applied unless City approves an exemption request.

4. Notification of Pesticide Applications:
a) Use a standardized design for a pesticide application notification sign that includes the date of application, the name and type of product used, the signal word, and a contact telephone City of Newman 3 November 22, 2023
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number where the public may call for information about the proposed application on all school sites as required by the Healthy Schools Act.

5. Pesticide Application Contracts:

6. Ensure that contracted pesticide applicators are appropriately trained and certified, implement IPM, and follow the City's IPM Policy

7. Record Keeping:
a) Work with City staff performing pest management to develop forms summarizing pesticide use.
b) Provide direction regarding the pesticide application recordkeeping and reporting of the methods and pesticides used/applied on the City's facilities, landscaped areas, and rights-ofway. c) Review the pesticide application records (Pesticide Use Reports (PU Rs)) and follow-up reports to ensure that the activities are consistent with the IPM Policy. d) Provide information to the Director of Public Works for the stormwater Annual Report or other required reporting, as needed.

Education and Training
Education and training of appointed personnel is critical to the success of the IPM Program. Key staff and contractors involved in pest management or application will be educated in IPM policies and procedures. Education may include classroom training, on-site training, or informal meetings and will typically be held once a year. IPM topics discussed may include, but not be limited to, pest control action thresholds; pest management decisions; pest monitoring and identification; prevention; control; and effectiveness evaluations.

IPM Applications and Guidelines
Only persons specifically authorized by the IPM Coordinator as Pesticide Applicators will be permitted to bring or use pesticides on City property. Pesticide applicators must follow regulations and label precautions. Applicators will have training in IPM and must comply with the City's IPM Policy.

Product Selection and Product Use Approval
Except for pesticides granted an emergency exemption, the City will not use any products on the prohibited use product list below. If it is determined that an EPA registered pesticide must be used, then the least-toxic material will be chosen.

1. Prohibited Use Products: The following high-risk pest management products are completely banned from use on City property:
a. Pesticides on the California's Proposition 65 list (the Safe Drinking Water and Toxic Enforcement Act of 1986, materials known to the State to cause cancer or reproductive or developmental toxicity)
b. Pesticides classified as Toxicity Category I and Category II by the United States Environmental Protection Agency (USEPA)
c. Organophosphates, organochlorines, or carbamates listed by the United States Environmental Protection Agency (Office or Pesticides Programs, Document 735-F-99- 14, May 1999), or California Environmental Protection Agency, Department of Pesticide Regulation Chemical Inquires Database
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d. A known carcinogen, probably carcinogen, or possible carcinogen identified by the United States Environmental Protection Agency per "List of Chemicals Evaluated for Carcinogenic Potential."
e. Any known endocrine disruptor listed by the United States Environmental Protection Agency or the European Union, Endocrine Disruptors website. f. Foggers, bomb, fumigants, or sprays that contain pesticides identified by the State of California as potentially hazardous to human health (CFR 6198.5) Notification of Pesticide Applications
The City shall provide the public and its employees with notification of pesticide applications through the use of signs at all school sites as required by the Healthy Schools Act.

Pesticide Application Contracts
Where pesticide management and/or applications are provided by contractors, the City will contract with !PM-trained and/or !PM-certified pest control applicators. A clause will be included within the contract to ensure that pesticide applicators implement IPM and follow the City's IPM Policy.

Record Keeping
The City shall maintain records of the IPM methods used and pesticide applications for a period consistent with the City's record retention policy. This information may also be reported within City stormwater Annual Reports or other required reporting. The information reported shall include the following:

1. All the information listed below will be documented on an official Pest Control recommendation form to be supplied by a Pest Control Adviser (PCA) annually prior to any pest control operation.

The form will include:
a) Name of the entity responsible.
b) Specific site of the application.
c) The target pest.
d) The date the pesticide was used and re-entry period if applicable. e) The name and active ingredient of the pesticide to be applied and EPA registration number. f) The pesticide signal word.

2. The Qualified Applicator or PCA will prepare a follow-up record to include:
a) Prevention and other non-chemical methods of control used. b) Chemical methods used.
c) The effectiveness of the pesticide or management action. d) If application was undertaken in a pest control emergency, provide explanation of circumstances of the emergency.

VII. RECOMMENDED PEST CONTROL PRODUCTS
The City recommends that the pesticides purchased for use on City facilities, landscaping, or rights-ofway follow the guidelines of the IPM Policy such that they are the most effective and present the lowest risk to the environment. Pesticide application should only be used when needed and in combination with other approaches to ensure effective, long-term control.

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Our Water, Our World (OWOW), a program that partners with cities and counties to promote less-toxic, eco-friendly pest solutions and products, has developed lists of less-toxic pesticides that are organized by:
• Brand,
• Pest, and
• Active ingredients.

The products lists are intended to capture less-toxic products that are compatible with IPM policies and can be found on the "Active Ingredients" page of the OWOW website:
https://ourwaterourworld.org/pesticide-ingredients/.

Those purchasing pesticides on behalf of the City of Newman should consult these lists prior to selecting a pesticide for purchase. Contracted pesticide applicators should also be encouraged to utilize the lists when purchasing materials for application on City of Newman property.

VIII. PRACTICES
Pest control chemicals are stored in a secure building at the City of Newman Public Works Yard at 712 Fresno Street, Newman.

CHEMICAL APPLICATION PRACTICES
1 Chemical application and advice on pest management problems will be made by User the IPM Coordinator or a licensed pest control company, particularly in the Qualifications creation of customized IPM problems, which may require detailed knowledge of the biology and ecology of a particular species.
1 If pesticides are required, City staff will determine, or coordinate with a licensed pest control company to determine, the best product and application in accordance with the approval requirements.
1 Only trained personnel can prepare and use all chemicals. 1 Time the treatment to coincide with the presence of the pest.

Species 1 Use a selective chemical that has the least effect on non-target species and Considerations treat only the area affected.
1 Users must wear protective clothing appropriate to the pest chemical User Safety application used.
1 Ensure that anyone handling toxic chemicals never works alone and that the work area is well-ventilated.
1 Wear a respirator for outdoor spraying or dusting of organic phosphorus compounds.
1 Eating, drinking, and smoking must be prohibited when using or handling chemicals.
1 Users must be familiar with the chemicals they are likely to be using, the effects the chemicals may have on the body, and how the chemicals may enter the body.
1 Users must be aware of the signs and symptoms of acute poisoning related to chemicals they are using. They must stop work if they are feeling ill and seek medical advice.
1 Equipment must be frequently checked and properly maintained, both for Equipment health and safety reasons and to minimize spray drift.

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Weather/Time
Restrictions
Maintenance
Plantings
Manual Controls
Chemical
Controls
Inspection
Schedule and
Location
Site/Building
Cleanliness
City of Newman
1 Spraying must not be carried out in unsuitable weather. Anyone operating sprayers must have access to a wind-speed meter, and only spray when the wind speed is negligible.
1 Spraying must not take place within 48 hours of a rain event. 1 Hours of work must be controlled so that building occupants are not exposed.

BASIC PLANT AND FUNGI CONTROL PRACTICES
1 Keep the building grounds well-maintained. Clear plant debris, especially from fruit-bearing trees.
1 Maintenance personnel shall use mulch and other landscaping best practices, warding off weeds and other pests.
1 Keep vegetation trimmed at least 18 inches from the building. 1 Maintain and plan landscape features to eliminate safe havens for pests. 1 Avoid monocultures by mixing plant species in planters and gardens. 1 Landscaping shall be hand weeded and chemical control shall be kept to a minimum. This measure prevents human and environmental exposure to hazardous chemicals.
1 When chemical use is necessary, replace hazardous substances with leasttoxic chemicals as defined by https://ourwaterourworld.org/pesticideingredientsL 1 Responsible parties will inspect the site at regular intervals to monitor and apply pest controls operations.

BASIC ANIMAL PEST CONTROL PRACTICES
1 Keep garbage containers clean, free of odors, and covered.

Sanitation measures reduce habitat and food sources for pests. 1 Keep areas around garbage containers free of spillage or garbage to prevent the collection of trash or debris on the ground around or underneath the containers.
1 Keep grounds free of high weeds, trash, old equipment, and debris, as these conditions create ideal harborage for rodents.
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Structural
Integrity
Inspection
Schedule and
Location
Ants
Aphids
Bed Bugs
City of Newman
1 Maintain the building exterior in good condition with no holes or openings larger than~ inch including, but not limited to, windows, doors, fans, vents, etc. to keep pests from entering the building.
1 Address any deficiencies in the building exterior with corrective measures, i.e., cementing, screening, caulking, installing stripping on door bases, etc. 1 Maintain door sweeps on all applicable doors to produce a good seal to the ground.
1 Visual inspections shall be performed monthly to identify problem areas.

SPECIFIC ANIMAL CONTROL STRATEGIES
1 Always keep food items in sealed containers or store them in the refrigerator or freezer. Clean surfaces and storage areas to remove crumbs and stains.

Keep sinks and worktops clean and dry.
1 Prune branches close to the building or anything that might create a bridge for the ants to cross.
1 In areas where ants are present, wipe the areas down with soapy water to prevent the formation of major scent trails. If there already is an established trail, wipe backwards from the food source to the entrance of the trail. 1 Treat only areas that have active pest infestations. Temporary blockades can be made using chili powder, cinnamon, boric acid, or sticky substances such as petroleum jelly.
1 Baits are best put in the path of an ant trail and then removed after the ant activity stops.
1 Identify the ant species for most relevant measures.
1 Prune out infested leaves.
1 Knock off aphids by spraying with a strong stream of water. 1 Wait for hot weather; most aphids are gone by mid-June. 1 Release ladybugs on heavily infested plants.
1 Spray with insecticidal oil or soap (Safer soap).
1 Call professional pest management to inspect and treat for the presence of bed bugs indicted by the initial inspection.
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Caterpillars
Cockroaches
Dust Mites
Scales (hard and
soft)
Flies
City of Newman
1 Obtain a correct identification of the caterpillar to prescribe the most appropriate form of control.
1 Bacterial insecticides derived from natural ingredients are available to control caterpillars.
1 There are five main species of cockroaches and effective control depends on identifying them correctly.
1 All food handling areas should be cleaned frequently. 1 IPM measures for controlling cockroaches include effective hygiene and exclusion practices, sticky traps lined with pheromones, boric acid, and insect growth regulators.
1 Fabrics, bedding, and carpets attract and generate dust and dust mites.

To keep dust mites at bay, keep building well-ventilated and dry. 1 Provide plant with proper irrigation.
1 Encourage natural enemies (ladybugs, lacewings).

SPECIFIC ANIMAL CONTROL STRATEGIES CONTINUED
1 Collection of waste and residues should be carried out at least twice a week.

I Keep refuse areas clean to avoid providing flies with breeding grounds.

I Ensure bin lids fit tightly and the bins are cleaned regularly. 1 Use fine mesh window and door screens as a barrier against entry by any flying insect.
1 Ultra-violet (UV) fly killing equipment is very effective so long as it is situated correctly. In food preparation areas, UV equipment should only be used once all possible precautions have been taken to keep flying insects out. Position the UV equipment close to an entry point, at right angles to the nearest competing light source such as a window. In many catering establishments, poorly situated UV equipment poses a greater food hygiene hazard than lacking pest repellants altogether. This is because when placed next to the food preparation area, they draw flies to the food, which they are likely to contaminate before being killed.
1 Natural chemical treatments include pyrethrum extracted from the Chrysanthemum cineraria folium plant that can be used in kitchens and restaurants.
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Mosquitoes
Fabric/Clothing
Moths
Pantry Moths
City of Newman
1 Find and eliminate their habitat.
1 Do not allow flowerpots, buckets, plastic sheeting, or other open containers outside to collect water.
1 Drain unused pools or fountains so that the water cannot become stagnant. 1 Drain or fill depressions, mud flats, and other areas that might hold water. 1 Repair leaking taps and air-conditioning units so that puddles cannot form and ensure that septic tanks and sewage systems are properly maintained and in good working order.
1 Avoid over-irrigating lawns and gardens, and keep weeds and grass well-clipped. 1 To prevent mosquitoes from coming indoors, fit fine-mesh screens to porches, doors, and windows.
1 Fabrics should be washed and then put in bags and placed in a freezer.

When taken out to thaw, shake the fabrics vigorously to remove dead larvae.
1 Clean the areas where fabrics have been stored with vinegar and water. 1 Store fabrics in cedar chests or closets. Place cedar chips or blocks or lavender sachets in drawers.
1 For acute moth problems, reusable traps can be baited with a controlledrelease pheromone system to lure moths into the trap and disrupt their mating cycle.
1 Avoid mothballs and insect foggers.
1 Vacuum affected areas.
1 Scrub all surfaces with hot water and detergent, especially in corners and around the edges of removable shelves. White vinegar also works. 1 Food items and containers should be thoroughly cleaned with a detergent and water solution and wiped down with a vinegar rinse before being put back. Use air-tight containers made of hard plastic, glass, or metal and not plastic bags.
1 Kill any moths with a fly swatter or moth traps.
1 Peppermint gum, bay leaves, peppercorns, and cloves may also help deter pantry moths.

SPECIFIC ANIMAL CONTROL STRATEGIES CONTINUED
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Rodents
Slugs and Snails
Wasps and
Hornets
1 Rodent control should start with a survey to determine the source of the problem and the conditions that encourage the infestation. 1 Remove food sources.
1 Eliminate places of refuge.
1 Openings in building foundations and walls should be closed or screened with wire mesh that has holes not more than 1.25 cm (0.5 in) wide. Where pipes enter masonry, force heavy hardware cloth or steel wool into the opening, then fill it with concrete.
1 Continuous surveillance is necessary and places where rodents have been gnawing to gain entry to a building should be sealed with metal flashing. 1 Doors are particularly vulnerable to rodent entry so ensure that external doors and windows close tightly with no gaps at the bottom.
1 Materials stored in the open, in sheds or in building should be stacked at least 30 cm (1 ft.) above the ground.
1 Stringent waste disposal practices should be observed - secure all waste in closed containers and not just plastic bags.
1 Wash bins regularly. Make sure composting bins are designed to prevent rodents from entering.
1 Bait should be sticky to ensure that the mouse trigg~rs the trap mechanism even if it only lightly touches the bait. Mice prefer peanut butter or chocolate.

Bacon, oatmeal, or apples can also be used as bait.
1 An alternative to snap traps is a battery-operated trap that generates a high voltage once the rat or mouse is inside.
1 There are various non-chemical solutions to eliminate slugs and snails, including putting salt or sharp shingle around vulnerable plants, drowning them in beer, or simply throwing them over a fence. Elemental copper bands also repel snails and slugs. Remove daytime hiding places (weeds, debris, etc.). 1 A simple trap can be made by putting beer or a solution of jam or honey and water in an open jar around the grounds. If this does not work, there are branded traps
available containing specially formulated attractant baits.

IX. DEFINITIONS FOR USE WITH THIS POLICY

1. "Basin Plan Amendment" or "BPA" means the regulatory requirements for the Control of Pyrethroid Pesticide Discharges that was adopted by the Central Valley Water Board on June 8, 2017, with the adoption of Resolution R5-2017-0057. The BPA established measurable pyrethroid concentration goals and an implementation program for the control of pyrethroid pesticides that are or could potentially impact aquatic life in the Sacramento and San Joaquin River watersheds.

2. "Contractor" means a person, firm, or corporation or other entity, including a governmental entity that enters into a contract with the City of Newman for pest management services.

3. "Integrated Pest Management" or "IPM" means an ecosystem-based strategy that focuses on long-term prevention of pests or their damage through a combination of techniques such as biological control, habitat manipulation, modification of cultural practices, and use of resistant varieties. Pesticides are used only after monitoring indicates they are needed according to established guidelines, and treatments are made with the goal of removing only the target City of Newman 11 November 22, 2023
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IPM Policy
organism. Pest control materials are selected and applied in a manner that minimizes risks to human health, beneficial and nontarget organisms, and the environment. 3

4. "IPM Coordinator" means the designated agent or employee experienced in IPM field and office work and is responsible for IPM program coordination for the City of Newman.

5. "IPM Policy"" means this Integrated Pest Management Policy.

6. "Pest" means any pest as defined in Section 12754.5 of Chapter 2 of Division 7 of the California Food and Agricultural Code. Pest includes any of the following that is or is liable to become, dangerous or detrimental to the public health or the agricultural or nonagricultural environment of the State:
a) Any insect, predatory animal, rodent, nematode or weed; b) Any form of terrestrial, aquatic, or aerial plant or animal, virus, fungus, bacteria or other microorganism (except viruses, fungi, bacteria or other microorganisms on or in living man or other living animals);
c) Anything that the Secretary of the California Department of Food and Agriculture or the Director of Pesticide Regulation for the California Department of Food and Agriculture by regulation declares to be a pest.

7. "Pest Control Adviser" or "PCA" means any person possessing a current pest control adviser license issued by the California Department of Pesticide Regulation. The PCA license is required for making pest control recommendations in the landscape setting.

8. "Pest Control Operator" or "PCO" means any person possessing a current pest control operator license issued by the California Department of Pesticide Regulation. The PCO license is required when performing structural pest control.

9. "Pest-Specific Plan" means a written plan addressing the management and control of a particular pest. Components of Pest-Specific Plans should include pest biology, impacts, pest thresholds, recommended treatments, monitoring frequency, cultural practices, and site modifications to prevent or reduce the incidence of pest problems.

10. "Pesticide" means pesticide as defined in Section 12753 of Chapter 2 of Division 7 of the California Food and Agricultural Code. Pesticide includes any of the following:
a) Any substance or combination of substances which is intended to be used for defoliating plants, regulating plant growth, or for preventing, destroying, repelling or mitigating any pest which may infest or be detrimental to vegetation, man, animals or households or be present in any agricultural or nonagricultural environment whatsoever; b) Any spray adjuvant.

11. "Pesticide Applicator"' means any person or company hired by a City Department who applies pesticides, as defined in this section, to property owned, leased or managed by the City of Newman.

12. "Phase II Permit" means the State Water Resources Control Board's Phase II Municipal Separate Storm Sewer System (MS4) National Pollutant Discharge Elimination System (NPDES) General Permit No. CAS000004, Order No. 2013-0001, adopted February 5, 2013, and subsequent re issuances of this Order.

13. "Signal Word" means the toxicity category word on the pesticide label: Danger, Warning, Caution or None Required. See Toxicity Category I; II, Ill, IV product.

14. "Pesticide Use Report Form" or "PUR" means a document that records pesticide use or other treatment practices within and associated with City owned, managed, or leased structures. 3 https://www2.ipm.ucanr.edu/what-is-IPM/
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15. "Toxicity Category I; II, Ill, IV product" means any pesticide, as defined in 40 Code of Federal Regulations Section 156.10, meeting the appropriate toxicity categories and bearing on the front label panel the signal word Danger, Warning, Caution or None Required.

City of Newman 13 November 22, 2023
AGENDA

NEWMAN CITY COUNCIL
REGULAR MEETING DECEMBER 26, 2023
CITY COUNCIL CHAMBERS, 7:00 P.M., 938 FRESNO STREET
DECEMBER 26, 2023 MEETING CANCELLED