AGENDA
NEWMAN CITY COUNCIL
REGULAR MEETING DECEMBER 10, 2024
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. Report On Canvass Of Vote
a. Adopt Resolution No. 2024- , Declaring The Results Of The Municipal Election Held On November 5, 2024. (View Report)
b. Oath Of Office For Newly Elected Council Members.
6. Declaration Of Conflicts Of Interest.
7. Ceremonial Matters.
8. Items from the Public - Non-Agenda Items.
9. 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 12, 2024 Meeting. (View Minutes) d. Adopt Resolution No. 2024- , A Resolution To Initiate A Proceeding To Vacate And Abandon A Section Of The Unnamed Right-Of-Way 180 Feet North Of Scott Road. (View Report)
10. Public Hearings.
11. Regular Business
a. Second Reading And Adoption Of Ordinance No. 2024- , An Ordinance Amending Title 11 Public Ways And Property, Section 11.05.040 Of The Newman City Code – Setting Water Rates, Fees And Related Service Charges Effective January 9, 2025, And Authorizing Staff To Publish A Summary Of Said Ordinance. (View Report)
b. Adopt Resolution No. 2024- , A Resolution Rescinding City Of Newman Resolution 2018-21 And Implementing A Low-Income Utility Rate Subsidy. (View Report) c. Adopt Resolution No. 2024- , A Resolution Receiving And Accepting The General Purpose Financial Statement And Transportation Development Act Audits For The Fiscal Year Ending June 30, 2024. (View Report)
d. Second Reading And Adoption Of Ordinance No. 2024- , An Ordinance Approving The Mattos Ranch Subdivision Phase 2 Development Agreement And Authorizing Staff To Publish A Summary Of Said Ordinance. (View Report)
12. Items From District Five Stanislaus County Supervisor.
13. Items From The City Manager And Staff.
14. Items From City Council Members.
15. Adjournment.
Calendar of Events
December 10 – City Council - 7:00 P.M.
December 19 – Planning Commission - Cancelled.
December 24 – City Council – Cancelled.
December 24-31 – Winter Holiday Closure – City Offices Closed.
December 25 – Christmas Day.
January 1 – New Year’s Day – City Offices Closed.
January 2 – City Offices Reopen Following Winter Holiday Closure.
January 14 – City Council - 7:00 P.M.
January 16 – Planning Commission – 7:00 P.M.
January 20 – Martin Luther King Jr. Day - City Offices Closed.
January 28 – City Council - 7:00 P.M.
Honorable Mayor and Members
of the Newman City Council
Agenda Item: 5.a.
City Council Meeting
of December 10, 2024
REPORT ON THE RESULTS OF THE MUNICIPAL ELECTION HELD ON NOVEMBER 5, 2024
RECOMMENDATION
Adopt Resolution No. 2024- , A Resolution Declaring The Results of the Municipal Election Held On November 5, 2024 and direct the City Attorney to administer the Oath of Office to the newly elected city officials.
BACKGROUND
City of Newman elections are held in even numbered years. A Consolidated General Municipal Election was conducted in the City of Newman on Tuesday, November 5, 2024, as required by law. Pursuant to City Resolution No. 2024-16, the City consolidated with the Stanislaus County Elections Division for the official canvass of the returns of said election.
The Stanislaus County Clerk-Registrar of Voters has completed its canvass of the election results. The City has received the Stanislaus County Clerk Recorder/Registrar of Voters filed statement ofresults of the votes cast in this County and certification of said results, particularly for the City of Newman. Pursuant to 10263(b ), E.C., for a Consolidated Election, the governing body shall meet at its usual place of meeting no later than the next regularly scheduled city council meeting following presentation of the 28-day canvass of the returns, or at a special meeting called for this purpose, to declare the results and to install the newly elected officers.
ANALYSIS:
Once the election results have been certified, the governing body shall declare elected the persons for whom the highest number of votes were cast for each office. Following the declaration of the election results, the City Attorney will administer the Oath of Office to the elected Mayor and Council Members and they will be seated.
Based on the official results: Casey Graham was elected to the office of Mayor for a term of two (2) years to expire in November 2026; Gisel Pimentel and Matthew Harden were each elected to the office of Council Member for full terms of four ( 4) years to expire in November 2028; Mary Moore was elected to the office of Treasurer for the City of Newman for a full term of four (4) years to expire in November 2028.
FISCAL IMPACT
None. The cost of the election was a budgeted amount.
CONCLUSION:
Staff recommends that the City Council adopt Resolution No. 2024- , A Resolution Declaring The Results of the Municipal Election Held On November 5, 2024 and direct the City Attorney to administer the Oath of Office to the newly elected city officials.
ATTACHMENTS:
1. Resolution No. 2024- , A Resolution Declaring The Results of the Municipal Election Held On November 5, 2024.
2. Stanislaus County Official Statement of Vote and Certification of Election Results From The Tuesday, November 5, 2024 Municipal Election.
Respectfully submitted,
~~~ Mike Maier
City Clerk
REVIEWED/CONCUR:
Michael
~~~ E. Holland
City Manager
RESOLUTION NO. 2024-
A RESOLUTION DECLARING THE RESULTS OF THE MUNICIPAL ELECTION HELD ON NOVEMBER 5, 2024
WHEREAS, a Consolidated Presidential General Election was held and conducted in the City of Newman on November 5, 2024, as required by law; and,
WHEREAS, it appears that the voting precincts were properly established, the Election Officers were appointed and election supplies furnished, and, in all respects said election was held and conducted, and the votes cast thereat received and canvassed, and return thereof made and declared in time, form and manner, as required by the laws of the State of California governing elections in general law cities; and,
WHEREAS, the Council authorized the City Clerk to canvass the ballots cast at said Consolidated General Election within 28 days following the election; and, WHEREAS, the City Clerk has canvassed the returns of said election and certified the results to the City Council; and
WHEREAS, the City Council of the City of Newman met at the Council Chambers of the City of Newman on Tuesday, December 10, 2024 to accept the certification of the City Clerk and declare the results of said election and to install the new elected officers, as a result of which the Council finds that the number of votes cast and the names and persons voted for, and other matters required by law to be as follows, and hereinafter stated.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Newman as follows:
1. That the Consolidated Presidential General Election was held and conducted in the City of Newman on Tuesday, November 5, 2024 in time, form and manner as required by law.
2. That there was one voting precinct established for the purpose of holding said election, consisting of the regular election precinct established for holding general, state and county elections, as follows:
3. That the whole number of votes cast in the City was 3,874 votes.
4. That the names of the persons voted for and the offices which they were voted and the number of votes given in the City to each person is as follows:
For the office of Mayor for a term of two (2) years to expire in November, 2026:
CASEY GRAHAM 3,060 votes
For the office of Council Member for a term of four (4) years to expire in November, 2028:
GISEL PIMENTEL
MATTHEW HARDEN
LAROY MCDONALD
2, 138 votes
1,159 votes
952 votes
For the office of Treasurer for a term of four (4) years to expire in November, 2028:
MARY MOORE 3,044 votes
5. That at said Presidential General Election Casey Graham was elected to the office of Mayor of the City of Newman for a full term of two (2) years to expire in November 2026.
6. That at said General Municipal Election, Gisel Pimentel and Matthew Harden were each elected to the office of Council Member for the City of Newman for full terms of four (4) years to expire in November 2028.
7. That at said Presidential General Election Mary Moore was elected to the office of Treasurer of the City ofNewman for a full term of four (4) years to expire in November 2028.
The foregoing resolution was introduced at a regular meeting of the City Council of the City of Newman held on the 10th day of December, 2024 by Council Member who moved its adoption, which motion was duly seconded by Council Member Graham and it was upon roll call vote adopted.
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
December 3, 2024
City of Newman
Attn: City Clerk
PO Box 787
Newman, CA 95360
STANISLAUS COUNTY CLERK-RECORDER'S OFFICE
DONNA LINDER
COUN1Y CLERK-RECORDER
REGISTRAR OF VOTERS
COMMISSIONER OF CIVIL MARRIAGE
RE: Stanislaus County Registrar of Voters Certified Statement of Vote Pursuant to California Elections Code 15372-15776 enclosed is a copy of the Stanislaus County Certified Statement of Vote (SOV) for the Presidential General Election held Tuesday, November 5, 2024. In addition to the summary results, your district's precinct level results are included. The full SOV is posted on stanvote.gov under Election Results.
Measure Consolidation:
If your district consolidated a measure with the election, the following additional documents will be enclosed:
• Certificate of Facts
• County Voter Information Guide
• Proof of Publication
If you have any questions, you may contact the Candidate Services Unit at (209) 525-5237 or contact me directly at (209) 525-5211.
Sincerely,
Donna Linder
Stanislaus County Clerk-Recorder & Registrar of Voters
WE BUILD COMMUNITY
51-8008-Nov-24
REGISTRAR OF VOTERS ELECTIONS DIVISION
10211 STREET STE 101 MODESTO CA %35«
PHONE 20'..1-S25-S200, ESPANOL 2W c,::s-:,230
TOLL-FREE 833 7T2 2260 TT\ 83-~-6"+6-713G
FACSJMIL E 209-S25-5802 I WWW STANVOTE GOV
STATEMENT OF THE VOTE
FOR
STANISLAUS COUNTY
STATE OF CALIFORNIA
-CAST AT THEPRESIDENTIAL GENERAL ELECTION
-HELDTUESDAY, NOVEMBER 5, 2024
STATE OF CALIFORNIA
COUNTY OF STANISLAUS
I, DONNA LINDER, County Clerk-Recorder & Registrar of Voters for the County of Stanislaus, State of California, in accordance with the provisions of Section 15301 of the California Elections Code, do hereby certify that the within is a true and correct statement of result of the votes cast in this county at the Presidential General Election as determined by the official canvass of the returns of said election.
I hereby set my hand and official seal this 3rd day of December 2024 in the County of Stanislaus.
County Seal
Donna Linder
County Clerk-Recorder & Registrar of Voters
County of Stanislaus
State of California
STANISLAUS COUNTY CLERK-RECORDER'S OFFICE
DONNA LINDER
COUNTY CLERK-RECORDER
REGISTRAR OF VOTERS
COMMISSIONER OF CIVIL MARRIAGE
CERTIFICATION OF
STANISLAUS COUNTY CLERK-RECORDER
& REGISTRAR OF VOTERS
OF THE RESULTS OF THE CANVASS OF THE
NOVEMBER 5, 2024
PRESIDENTIAL GENERAL ELECTION
STATE OF CALIFORNIA
COUNTY OF STANISLAUS
I, DONNA LINDER, County Clerk-Recorder & Registrar of Voters for the County of Stanislaus, State of California, do hereby certify that, in pursuance to the provisions of Elections Code Section 15300, et seq., I did canvass the results of the votes cast in the Presidential General Election held in said County on November 5, 2024, for measures and contests that were submitted to the vote of the voters, and that the Statement of Votes Cast to which this certificate is attached, is full, true and correct.
I hereby set my hand and official seal this 3rd day of December 2024, in the County of Stanislaus.
County Seal
WE BUILD COMMUNITY
Donna Linder
County Clerk-Recorder & Registrar of Voters
County of Stanislaus
State of California
REGISTRAR OF VOTERS ELECTIONS DIVISION
10211 STPEET. <,n 101. ~-'lODFSTO, c:. 9s35,,
PHONE :?C"ol S:::'S S.'OC1 ESP1\NOL ~'0'._1 ~,::is 5:::'30 TULL f'PEE C.33 '172 22GO Th BS.3 b-+6 .:'13b
r:.cs1:,11LE 20'.} S25 58021 W\IVWSTANVOTE GOV
OFFICE OF COUNTY CLERK-RECORDER
Donna Linder
COUNTY CLERK-RECORDER
REG ISTR AR OF V OTERS &
COM MI SS IONER OF CIV I L MARRIAG E
REGISTRAR OF VOTERS
ELECTIONS DIVISION:
1021 " I" STREET, SUITE 101, Mo desto, CA 95354
Teleph o ne : (209 ) 525-5200, ESPANOL: (209) 525-5230
TOLL-FREE: (833) 772-2260 , TTY: (83 3) 646- 2136
Facsimile : (2 09 ) 525-5802
HELP AMERICA VOTE ACT OF 2002
CERTIFICATION OF ELECTIONS OFFICIAL
STATE OF CALIFORNIA
COUNTY OF STANISLAUS
Pursuant to the statewide voter registration list requirements set forth in the Help America Vote Act of 2002 (HAVA) 52 U.S.C. § 21083), I, DONNA LINDER, County Clerk-Recorder & Registrar of Voters for the County of Stanislaus, State of California, hereby certify that I complied with all provisions of Chapter 2 of Division 7 of Title 2 of the California Code of Regulations for the Presidential General Election held on November 5, 2024, in the County of Stanislaus, State of California, and all elections consolidated therewith.
I hereby set my hand and official seal this 3rd day of December 2024, in the County of Stanislaus.
County Seal
WE BUILD COMMUNITY
Donna Linder
County Clerk-Recorder & Registrar of Voters
County of Stanislaus
State of California
INDEX
SUMMARY REPORT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . .. . . . . . . . .. 001 CERTIFIED WRITE-IN CANDIDATES................................................................................. W1 1 % POST ELECTION MANUAL TALLY REPORT .. . .. .. . .. .. .. . .. .. .. .. .. .. . .. .. . .. . .. . .. .. .. .. .. .. ... .. .. .. .. .. . . W2 LOCAL MEASURE BALLOT QUESTION I PASSAGE REQUIREMENT...................................... W3
FEDERAL I VOTER NOMI NA TED OFFICES - PRECINCT LEVEL RES UL TS PRESIDENT AND VICE PRESIDENT.. ............ ........................... .. ...................................... .
UNITED STATES SENATOR- FULL TERM......................................................................... 13 UNITED STATES SENATOR- PARTIAL/UNEXPIRED TERM................................................. 25 UNITED STATES REPRESENTATIVE- DISTRICT 5..... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ............... 37 UNITED STATES REPRESENTATIVE - DISTRICT 9......... ...... ... ...... ... ... ... ......... ...... .............. 47 UNITED STATES REPRESENTATIVE- DISTRICT 13.... ... ...... ... ... ... ... ... ... ... ... ... ... ... ... ........... 51 STATE ASSEMBLY - DISTRICT 9... ... ... ... . ..... ... .. . ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... ... ... ... .... 60 STATE ASSEMBLY - DISTRICT 22... ... ... ... ... .. . ... ... ... ... ... ... ... ... ... ... ... ... ... .. . ... ... ... ... ... ... ... ... 65
NONPARTISAN OFFICES - PRECINCT LEVEL RESULTS
STANISLAUS COUNTY BOARD OF EDUCATION - TRUSTEE AREA 4..... .... ..... .. .. .. .. . .. . . .. . . 75 YOSEMITE COMMUNITY COLLEGE DISTRICT -AREA 6....................................... .. . . . . . . 79 YOSEMITE COMMUNITY COLLEGE DISTRICT -AREA 7...... ...... .. .... ...... .... .. ...... ... .. .. ... . 83 DENAIR UNIFIED SCHOOL DISTRICT .. .. .. .. . . . .. . . ... .. .. .. .. .. .. .. .. ... .. .. .. .. .. .. .. . . .. . .. . . .. .. .. .. ... . . 87 MODESTO CITY SCHOOLS DISTRICT - AREA 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 MODESTO CITY SCHOOLS DISTRICT - AREA 4 .. .. .. .. .. .. .. .. . .. . . .. . . .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. . . 95 MODESTO CITY SCHOOLS DISTRICT - AREA 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 NEWMAN-CROWS LANDING UNIFIED SCHOOL DISTRICT -AREA 3.............................. 103 NEWMAN-CROWS LANDING UNIFIED SCHOOL DISTRICT -AREA 4.............................. 107 OAKDALE JOINT UNIFIED SCHOOL DISTRICT -AREA 3............................................. .. 111 RIVERBANK UNIFIED SCHOOL DISTRICT -AREA 1................................................... .. 115 STANISLAUS UNION SCHOOL DISTRICT-AREA 2...... ...... ... ......... ............... .............. 119 STANISLAUS UNION SCHOOL DISTRICT-AREA4..................................................... 123 TURLOCK UNIFIED SCHOOL DISTRICT - AREA 3 .. . . .. . . . .. .. .. .. . . . . . .. .. .. . . . ... .. .. .. .. .. .. .. .. .. .. . . 127 TURLOCK UNIFIED SCHOOL DISTRICT -AREA 5......... ... .. .. .. .. .. .. .. .. .. .. .. . . .. .. .. . . .. . . . .. .. .. . 131 TURLOCK UNIFIED SCHOOL DISTRICT -AREA 6 (SHORT TERM).................................. 135 HICKMAN COMMUNITY CHARTER DISTRICT.............................................................. 139 HART-RANSOM UNION SCHOOL DISTRICT................................................................ 143 CITY OF CERES - MAYOR..................................................................................... 147 CITY OF CERES - MEMBER, CITY COUNCIL - DISTRICT 3............ .... .. .. .. .. .. .. . .. . .. .... .. .. 151 CITY OF CERES - MEMBER, CITY COUNCIL - DISTRICT 4............... .................. ... .. . . . . 155 CITY OF CERES - TREASURER.......... ................. .............. ........................................ 159 CITY OF HUGHSON - MEMBER, CITY COUNCIL.......................................................... 163 CITY OF MODESTO - MEMBER, CITY COUNCIL - DISTRICT 1......... ....................... .. . .. .. . 167 CITY OF MODESTO - MEMBER, CITY COUNCIL - DISTRICT 3......... ................... ... .... .. .. . 171 CITY OF MODESTO - MEMBER, CITY COUNCIL - DISTRICT 6................................ ... .. .. 175 CITY OF NEWMAN - MAYOR..................................................................................... 179 CITY OF NEWMAN - MEMBER, CITY COUNCIL............................................................. 183 CITY OF NEWMAN -TREASURER............................. ................................................. 187 CITY OF OAKDALE - MEMBER, CITY COUNCIL............................................................ 191 CITY OF OAKDALE - CITY CLERK............................................................................... 195 CITY OF OAKDALE - TREASURER............................................................................ 199 CITY OF PATTERSON - MAYOR................................................................................ 203 CITY OF PATTERSON - MEMBER, CITY COUNCIL - DISTRICT A................................... 207 CITY OF PATTERSON - MEMBER, CITY COUNCIL - DISTRICT C... ...... ...... ...... ...... .... ... . 211 CITY OF RIVERBANK-MAYOR....... ..................................................... ..................... 215 CITY OF RIVERBANK- MEMBER, CITY COUNCIL - DISTRICT 2...... ... ...... ...... ............ ... 219 CITY OF RIVERBANK - MEMBER, CITY COUNCIL - DISTRICT 4.................................... 223 CITY OF TURLOCK - MEMBER, CITY COUNCIL - DISTRICT 2.. .... .. .. .. .. .. .. .. . . .. .. .. . .. ......... 227 CITY OF TURLOCK- MEMBER, CITY COUNCIL - DISTRICT 4....................................... 231 CITY OF TURLOCK - TREASURER............................................................................ 235 CITY OF WATERFORD-MAYOR............................................................................... 239 CITY OF WATERFORD - MEMBER, CITY COUNCIL...................................................... 243 MODESTO IRRIGATION DISTRICT - DIVISION 5............................................ .............. 247 OAK VALLEY HOSPITAL DISTRICT............................................................................ 251 OAKDALE IRRIGATION DISTRICT- DIVISION 4... ............... ...... ...... .................. .......... 255 TURLOCK IRRIGATION DISTRICT - DIVISION 1........................................................... 259 DEL PUERTO HEAL TH CARE DISTRICT - ZONE 3 (SHORT TERM)................................. 263 WESTSIDE COMMUNITY HEAL TH CARE DISTRICT - ZONE 1....................................... . 267
MEASURES SUBMITTED TO THE VOTERS - PRECINCT LEVEL RESULTS STATE PROPOSITION 2....................... .. .... ......... ............... ............ ............... ............ 271 STATE PROPOSITION 3............................................................................................ 283 STATE PROPOSITION 4........................................................................................... 295 STATE PROPOSITION 5.......................................................................................... 307 STATE PROPOSITION 6.... ..... ... ... ... ... ... ... ... ... ... .. . ....... ... ........ ... ... ... ... ... ... ... ....... ... ... 319 STATE PROPOSITION 32... .. .. ................. ... ................... ....................... ............... ...... 331 STATE PROPOSITION 33.......................................................................................... 343 STATE PROPOSITION 34............................................... ... ............................ ..... ....... 355 STATE PROPOSITION 35..... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ....... ... ... ... ... ... ... ... ... ... ... ... ... 367 STATE PROPOSITION 36..... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ....... ... ... ... ... ... ... .. . ... ... ... ... ... 379 MEASURE B - HUGHSON UNIFIED SCHOOL DISTRICT................................................ 391 MEASURE E - RiVERBANK UNiFiED SCHOOL DiSTRiCT... ... ... ... ..... ... ... ... ... ... ... ... .... ... .. 395 MEASURE G - OAKDALE JOINT UNIFIED SCHOOL DISTRICT...................................... 399 MEASURES - NEWMAN-CROWS LANDING UNIFIED SCHOOL DISTRICT....................... 403 MEASURE T - NEWMAN-CROWS LANDING UNIFIED SCHOOL DISTRICT........................ 407 MEASURE W-WATERFORD UNIFIED SCHOOL DISTRICT............................................ 411 MEASURE Y-CERES UNIFIED SCHOOL DISTRICT..................................................... 415 MEASURE Z- DENAIR UNIFIED SCHOOL DISTRICT........ ............................................ 419 MEASURE Q-SALIDA UNION SCHOOL DISTRICT...................................................... 423 MEASURER - STANISLAUS UNION SCHOOL DISTRICT............................................... 427 MEASURE U- KEYES UNION SCHOOL DISTRICT........................................................ 431 MEASURE X- MODESTO CITY ELEMENTARY SCHOOL DISTRICT................................. 435 MEASURE P - STANISLAUS COUNTY........................................................................ 440 MEASURE C - CITY OF TURLOCK...................... ....................................................... 452 MEASURE A- WESTSIDE COMMUNITY HEAL TH CARE DISTRICT................................. 456 MEASURE H - KEYES FIRE PROTECTION DISTRICT................................................... 460 MEASURE V - WEST STANISLAUS COUNTY FIRE PROTECTION DISTRICT..... ... ............ 464
CERTIFIED WRITE-IN CANDIDATES - PRECINCT LEVEL RESULTS
CERTIFIED WRITE-IN CANDIDATE PRECINCT LEVEL RESULTS.................................... 468 12/03/2024 11:45 AM District Results Report - November OS, 2024 . Page 179 · City of Newman Mayor
Cumulative Totals
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119001 1,361 977 71.8 743
119002 734 474 64.6 347
119004 705 451 64.0 367
119005 664 405 61.0 337
119009 2,354 1,555 66.1 1,258
119010 12 12 100.0 8
Vote Center Totals 5,830 654 11.2 525
Vote By Mail Totals 5,830 3,220 55.2 2,535
Grand Totals 5,830 3,874 66.4 3,060
12/03/2024 11:45 AM District Results Report - November OS, 2024 Page 180 Vote Center Totals
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STANISLAUS COUNTY, 5,830 654 11.2 525
CALIFORNIA
STATEWIDE DISTRICT 5,830 654 11.2 525
COUNTYWIDE DISTRICT 5,830 654 11.2 525
13TH CONGRESSIONAL 5,830 654 11.2 525
DISTRICT
ST A TE BOARD OF 5,830 654 11.2 525
EQUALIZATION DISTRICT 1
4TH SENA TO RIAL DISTRICT 5,830 654 11.2 525
22ND ASSEMBL" DISTRICT 5,830 654 11.2 525
5TH SUPERVISORIAL DISTRICT 5,830 654 11.2 525
CITY OF NEWMAN 5,830 654 11.2 525
NEWMAN-CROWS LANDING 5,830 654 11.2 525
UNIFIED
NEWMAN-CROWS LANDING 1,373 149 10.9 110
UNIFIED AREA 3
NEWMAN-CROWS LANDING 1,398 128 9.2 98
UNIFIED AREA 4
WESTSIDE COMMUNITY 5,830 654 11.2 525
HEALTH CARE
WESTSIDE COMMUNITY 1,381 153 11.1 132
HEALTH CARE ZONE 1
Vote Center Totals 5,830 654 11.2 525
12/03/2024 11:45 AM
Vote By Mail
Totals
District
STANISLAUS COUNTY,
CALIFORNIA
STATEWIDE DISTRICT
COUNTYWIDE DISTRICT
13TH CONGRESSIONAL
DISTRICT
STATE BOARD OF
EQUALIZATION DISTRICT 1
4TH SENATORIAL DISTRICT
22ND ASSEMBLY DISTRICT
5TH SUPERVISORIAL DISTRICT
CITY OF NEWMAN
NEWMAN-CROWS LANDING
UNIFIED
NEWMAN-CROWS LANDING
UNIFIED AREA 3
NEWMAN-CROWS LANDING
UNIFIED AREA 4
WESTSIDE COMMUNITY
HEALTH CARE
WESTSIDE COMMUNITY
HEALTH CARE ZONE 1
Vote By Mail Totals
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0)
Q)
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5,830
5,830
5,830
5,830
5,830
5,830
5,830
5,830
5,830
5,830
1,373
1,398
5,830
1,381
5,830
District Results Report - November 05, 2024 Page 181
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3,220 55.2 2535
3,220 55.2 2535
3,220 55.2 2535
3,220 55.2 2535
3,220 55.2 2535
3,220 55.2 2535
3,220 55.2 2535
3,220 55.2 2535
3,220 55.2 2535
3,220 55.2 2535
840 61.2 641
751 53.7 586
3,220 55.2 2535
715 51.8 580
3,220 55.2 2,535
12/03/2024 11:45 AM District Results Report - November OS, 2024 Page 182 Grand Totals
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STANISLAUS COUNTY, 5,830 3,874 66.4 3060
CALIFORNIA
ST A TEWIDE DISTRICT 5,830 3,874 66.4 3060
COUNTYWIDE DISTRICT 5,830 3,874 66.4 3060
13TH CONGRESSIONAL 5,830 3,874 66.4 3060
DISTRICT
ST A TE BOARD OF 5,830 3,874 66.4 3060
EQUALIZATION DISTRICT 1
4TH SENATORIAL DISTRICT 5,830 3,874 66.4 3060
22ND ASSEMBLY DISTRICT 5,830 3,874 66.4 3060
5TH SUPERVISORIAL DISTRICT 5,830 3,874 66.4 3060
CITY OF NEWMAN 5,830 3,874 66.4 3060
NEWMAN-CROWS LANDING 5,830 3,874 66.4 3060
UNIFIED
NEWMAN-CROWS LANDING 1,373 989 72.0 751
UNIFIED AREA 3
NEWMAN-CROWS LANDING 1,398 879 62.9 684
UNIFIED AREA 4
WESTSIDE COMMUNITY 5,830 3,874 66.4 3060
HEALTH CARE
WESTSIDE COMMUNITY 1,381 868 62.9 712
HEALTH CARE ZONE 1
Vote Center Totals 5,830 654 11.2 525
Vote By Mail Totals 5,830 3,220 55.2 2,535
Grand Totals 5,830 3,874 66.4 3,060
12/03/2024 11:45 AM District Results Report - November 05, 2024 Page 183 Cumulative Totals
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119001 1,361 977 71.8 291 236 523
119002 734 474 64.6 129 128 244
119004 705 451 64.0 127 120 248
119005 664 405 61.0 115 84 231
119009 2,354 1,555 66.1 495 381 886
119010 12 12 100.0 2 3 6
Vote Center Totals 5,830 654 11.2 206 125 351
Vote By Mail Totals 5,830 3,220 55.2 953 827 1,787
Grand Totals 5,830 3,874 66.4 1,159 952 2,138
12/03/2024 11:45 AM District Results Report - November 05, 2024 Page 184 Vote Center Totals
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STANISLAUS COUNTY, 5,830 654 11.2 206 125 351
CALIFORNIA
STATEWIDE DISTRICT 5,830 654 11.2 206 125 351
COUNTYWIDE DISTRICT 5,830 654 11.2 206 125 351
13TH CONGRESSIONAL 5,830 654 11.2 206 125 351
DISTRICT
STA TE BOARD OF 5,830 654 11.2 206 125 351
EQUALIZATION DISTRICT 1
4TH SENA TO RIAL DISTRICT 5,830 654 11.2 206 125 351
22ND ASSEMBLY DISTRICT 5,830 654 11.2 206 125 351
5TH SUPERVISORIAL DISTRICT 5,830 654 11.2 206 125 351
CITY OF NEWMAN 5,830 654 11.2 206 125 351
NEWMAN-CROWS LANDING 5,830 654 11.2 206 125 351
UNIFIED
NEWMAN-CROWS LANDING 1,373 149 10.9 52 23 76
UNIFIED AREA 3
NEWMAN-CROWS LANDING 1,398 128 9.2 37 19 64
UNIFIED AREA 4
WESTSIDE COMMUNITY 5,830 654 11.2 206 125 351
HEALTH CARE
WESTSIDE COMMUNITY 1,381 153 11.1 52 30 74
HEALTH CARE ZONE 1
Vote Center Totals 5,830 654 11.2 206 125 351
12/03/2024 11:45 AM District Results Report - November 05, 2024 Page 185 Vote By Mail
Totals
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STANISLAUS COUNTY, 5,830 3,220 55.2 953 827 1787
CALIFORNIA
STATEWIDE DISTRICT 5,830 3,220 55.2 953 827 1787
COUNTYWIDE DISTRICT 5,830 3,220 55.2 953 827 1787
13TH CONGRESSIONAL 5,830 3,220 55.2 953 827 1787
DISTRICT
ST ATE BOARD OF 5,830 3,220 55.2 953 827 1787
EQUALIZATION DISTRICT 1
4TH SENA TO RIAL DISTRICT 5,830 3,220 55.2 953 827 1787 22ND ASSEMBLY DISTRICT 5,830 3,220 55.2 953 827 1787
5TH SUPERVISORIAL DISTRICT 5,830 3,220 55.2 953 827 1787 CITY OF NEWMAN 5,830 3,220 55.2 953 827 1787
NEWMAN-CROWS LANDING 5,830 3,220 55.2 953 827 1787
UNIFIED
NEWMAN-CROWS LANDING 1,373 840 61.2 241 216 453
UNIFIED AREA 3
NEWMAN-CROWS LANDING 1,398 751 53.7 207 193 411
UNIFIED AREA 4
WESTSIDE COMMUNITY 5,830 3,220 55.2 953 827 1787
HEALTH CARE
WESTSIDE COMMUNITY 1,381 715 51.8 192 177 411
HEALTH CARE ZONE 1
Vote By Mail Totals 5,830 3,220 55.2 953 827 1,787
12/03/2024 11:45 AM District Results Report - November 05, 2024 Page 186 Grand Totals
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STANISLAUS COUNTY, 5,830 3,874 66.4 1159 952 2138
CALIFORNIA
STATEWIDE DISTRICT 5,830 3,874 66.4 1159 952 2138
COUNTYWIDE DISTRICT 5,830 3,874 66.4 1159 952 2138
13TH CONGRESSIONAL 5,830 3,874 66.4 1159 952 2138
DISTRICT
ST A TE BOARD OF 5,830 3,874 66.4 1159 952 2138
EQUALIZATION DISTRICT 1
4TH SENA TO RIAL DISTRICT 5,830 3,874 66.4 1159 952 2138 22ND ASSEMBLY DISTRICT 5,830 3,874 66.4 1159 952 2138
5TH SUPERVISORIAL DISTRICT 5,830 3,874 66.4 1159 952 2138 CITY OF NEWMAN 5,830 3,874 66.4 1159 952 2138
NEWMAN-CROWS LANDING 5,830 3,874 66.4 1159 952 2138
UNIFIED
NEWMAN-CROWS LANDING 1,373 989 72.0 293 239 529
UNIFIED AREA 3
NEWMAN-CROWS LANDING 1,398 879 62.9 244 212 475
UNIFIED AREA 4
WESTSIDE COMMUNITY 5,830 3,874 66.4 1159 952 2138
HEALTH CARE
WESTSIDE COMMUNITY 1,381 868 62.9 244 207 485
HEALTH CARE ZONE 1
Vote Center Totals 5,830 654 11.2 206 125 351
Vote By Mail Totals 5,830 3,220 55.2 953 827 1,787
Grand Totals 5,830 3,874 66.4 1,159 952 2,138
12/03/2024 11:45 AM District Results Report - November OS, 2024 Page 187 Cumulative Totals
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119001 1,361 977 71.8 753
119002 734 474 64.6 353
119004 705 451 64.0 357
119005 664 405 61.0 345
119009 2,354 1,555 66.1 1,225
119010 12 12 100.0 11
Vote Center Totals 5,830 654 11.2 520
Vote By Mail Totals 5,830 3,220 55.2 2,524
Grand Totals 5,830 3,874 66.4 3,044
12/03/2024 11:45 AM District Results Report - November OS, 2024 Page 188 Vote Center Totals
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STANISLAUS COUNTY, 5,830 654 11.2 520
CALIFORNIA
STATEWIDE DISTRICT 5,830 654 11.2 520
COUNTYWIDE DISTRICT 5,830 654 11.2 520
13TH CONGRESSIONAL 5,830 654 11.2 520
DISTRICT
ST A TE BOARD OF 5,830 654 11.2 520
EQUALIZATION DISTRICT 1
4TH SENATORIAL DISTRICT 5,830 654 11.2 520
22ND ASSEMBLY DISTRICT 5,830 654 11.2 520
5TH SUPERVISORIAL DISTRICT 5,830 654 11.2 520
CITY OF NEWMAN 5,830 654 11.2 520
NEWMAN-CROWS LANDING 5,830 654 11.2 520
UNIFIED
NEWMAN-CROWS LANDING 1,373 149 10.9 114
UNIFIED AREA 3
NEWMAN-CROWS LANDING 1,398 128 9.2 98
UNIFIED AREA 4
WESTSIDE COMMUNITY 5,830 654 11.2 520
HEALTH CARE
WESTSIDE COMMUNITY 1,381 153 11.1 127
HEALTH CARE ZONE 1
Vote Center Totals 5,830 654 11.2 520
12/03/2024 11:45 AM
Vote By Mail
Totals
District
STANISLAUS COUNTY,
CALIFORNIA
ST A TEWIDE DISTRICT
COUNTYWIDE DISTRICT
13TH CONGRESSIONAL
DISTRICT
ST A TE BOARD OF
EQUALIZATION DISTRICT 1
4TH SENATORIAL DISTRICT
22ND ASSEMBLY DISTRICT
5TH SUPERVISORIAL DISTRICT
CITY OF NEWMAN
NEWMAN-CROWS LANDING
UNIFIED
NEWMAN-CROWS LANDING
UNIFIED AREA 3
NEWMAN-CROWS LANDING
UNIFIED AREA 4
WESTSIDE COMMUNITY
HEALTH CARE
WESTSIDE COMMUNITY
HEALTH CARE ZONE 1
Vote By Mail Totals
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5,830
5,830
5,830
5,830
5,830
5,830
5,830
5,830
5,830
5,830
1,373
1,398
5,830
1,381
5,830
District Results Report - November OS, 2024 Page 189
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3,220 55.2 2524
3,220 55.2 2524
3,220 55.2 2524
3,220 55.2 2524
3,220 55.2 2524
3,220 55.2 2524
3,220 55.2 2524
3,220 55.2 2524
3,220 55.2 2524
3,220 55.2 2524
840 61.2 650
751 53.7 600
3,220 55.2 2524
715 51.8 586
3,220 55.2 2,524
12/03/2024 11:45 AM District Results Report - November OS, 2024 Page 190 Grand Totals
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STANISLAUS COUNTY, 5,830 3,874 66.4 3044
CALIFORNIA
ST A TEWIDE DISTRICT 5,830 3,874 66.4 3044
COUNTYWIDE DISTRICT 5,830 3,874 66.4 3044
13TH CONGRESSIONAL 5,830 3,874 66.4 3044
DISTRICT
ST A TE BOARD OF 5,830 3,874 66.4 3044
EQUALIZATION DISTRICT 1
4TH SENA TO RIAL DISTRICT 5,830 3,874 66.4 3044
22ND ASSEMBLY DISTRICT 5,830 3,874 66.4 3044
5TH SUPERVISORIAL DISTRICT 5,830 3,874 66.4 3044
CITY OF NEWMAN 5,830 3,874 66.4 3044
NEWMAN-CROWS LANDING 5,830 3,874 66.4 3044
UNIFIED
NEWMAN-CROWS LANDING 1,373 989 72.0 764
UNIFIED AREA 3
NEWMAN-CROWS LANDING 1,398 879 62.9 698
UNIFIED AREA 4
WESTSIDE COMMUNITY 5,830 3,874 66.4 3044
HEALTH CARE
WESTSIDE COMMUNITY 1,381 868 62.9 713
HEALTH CARE ZONE 1
Vote Center Totals 5,830 654 11.2 520
Vote By Mail Totals 5,830 3,220 55.2 2,524
Grand Totals 5,830 3,874 66.4 3,044
AP Check Register
November 7, 2024 through December 3, 2024
1 of 10
Vendor Fund-Dept-Acct Amount Check # Check date Description Amazon Capital Services 10-22-6300 $ 18.33 125361 11/13/2024 Screen Protector Amazon Capital Services 10-22-6300 $ 39.88 125361 11/13/2024 Picture Frames $ 58.21 125361 Total
Amazon Capital Services 10-22-6300 $ 130.24 125403 11/25/2024 Toner $ 130.24 125403 Total
APPLEGATE TEEPLES DRILLIN 60-50-6200 $ 3,150.00 125340 11/12/2024 Sewer Line Inspection $ 3,150.00 125340 Total
AT&T MOBILITY 60-50-6420 $ 465.67 125431 11/25/2024 Cell Phone Use 10-03-24 to 11-02-24 AT&T MOBILITY 10-33-6420 $ 93.17 125431 11/25/2024 Cell Phone Use 10-03-24 to 11-02-24 AT&T MOBILITY 10-06-6420 $ 60.75 125431 11/25/2024 Cell Phone Use 10-03-24 to 11-02-24 AT&T MOBILITY 10-21-6420 $ 606.00 125431 11/25/2024 Cell Phone Use 10-03-24 to 11-02-24 AT&T MOBILITY 69-47-6420 $ 84.74 125431 11/25/2024 Cell Phone Use 10-03-24 to 11-02-24 AT&T MOBILITY 10-45-6420 $ 31.56 125431 11/25/2024 Cell Phone Use 10-03-24 to 11-02-24 AT&T MOBILITY 22-20-6420 $ 9.02 125431 11/25/2024 Cell Phone Use 10-03-24 to 11-02-24 AT&T MOBILITY 10-22-6420 $ 316.29 125431 11/25/2024 Cell Phone Use 10-03-24 to 11-02-24 AT&T MOBILITY 73-70-6420 $ 11.28 125431 11/25/2024 Cell Phone Use 10-03-24 to 11-02-24 AT&T MOBILITY 63-56-6420 $ 385.37 125431 11/25/2024 Cell Phone Use 10-03-24 to 11-02-24 AT&T MOBILITY 10-44-6420 $ 89.00 125431 11/25/2024 Cell Phone Use 10-03-24 to 11-02-24 AT&T MOBILITY 10-03-6420 $ 87.21 125431 11/25/2024 Cell Phone Use 10-03-24 to 11-02-24 AT&T MOBILITY 10-07-6420 $ 23.67 125431 11/25/2024 Cell Phone Use 10-03-24 to 11-02-24 AT&T MOBILITY 10-02-6420 $ 19.39 125431 11/25/2024 Cell Phone Use 10-03-24 to 11-02-24 $ 2,283.12 125431 Total
AutoZone MS #1 10-22-6300 $ 261.55 125362 11/13/2024 Waxing Pad, Polisher, Wax AutoZone MS #1 63-56-6530 $ 37.20 125362 11/13/2024 Windshield Wipers AutoZone MS #1 63-56-6530 $ 26.48 125362 11/13/2024 Light Bulbs, Bed Liner, Coating $ 325.23 125362 Total
Baker Dorothy June 10-44-6225 $ 231.33 125363 11/13/2024 Trimmer Repairs Baker Dorothy June 10-33-6300 $ 59.33 125363 11/13/2024 Trimmer Line $ 290.66 125363 Total
Bell Ashlynn 10-45-6735 $ 437.50 125364 11/13/2024 Youth Soccer Referee/ Bell $ 437.50 125364 Total
Beltran Imelda 10-45-6735 $ 218.00 125341 11/12/2024 Youth Soccer Referee/ Beltran $ 218.00 125341 Total
Bertolotti Newman Disposal 69-47-6220 $ 789.21 125366 11/13/2024 26 Yard Trash Bin & Street Sweeping Debris/ October 2024 Bertolotti Newman Disposal 69-47-6220 $ 700.51 125366 11/13/2024 40 Yard Trash Bin Dumping@ Corp Yard/ October 2024 Bertolotti Newman Disposal 10-33-6220 $ 700.51 125366 11/13/2024 40 Yard Trash Bin Dumping@ Corp Yard/ October 2024 Bertolotti Newman Disposal 10-33-6220 $ 789.21 125366 11/13/2024 26 Yard Trash Bin & Street Sweeping Debris/ October 2024 $ 2,979.44 125366 Total
AP Check Register
November 7, 2024 through December 3, 2024
2 of 10
Vendor Fund-Dept-Acct Amount Check # Check date Description Bertolotti Newman Disposal, Inc 10-41-6200 $ 86,036.97 125365 11/13/2024 Monthly Contract Garbage Service/October 2024 Bertolotti Newman Disposal, Inc 10-00-5733 $ (5,735.80) 125365 11/13/2024 Monthly Contract Garbage Service/October 2024 Bertolotti Newman Disposal, Inc 10-00-5080 $ (16,060.23) 125365 11/13/2024 Monthly Contract Garbage Service/October 2024 Bertolotti Newman Disposal, Inc 10-00-5730 $ 21,796.03 125365 11/13/2024 Monthly Contract Garbage Service/October 2024 $ 86,036.97 125365 Total
Cardmember Service 10-33-6300 $ 342.52 125342 11/12/2024 Traffic Paint Cardmember Service 10-45-6739 $ 371.54 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-45-6739 $ 1,140.57 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-21-6530 $ 10.00 125342 11/12/2024 Car Wash Cardmember Service 10-21-6420 $ 169.98 125342 11/12/2024 Internet Service Newman to Ceres/PD/ 9-6-24 to 10-5-24 Cardmember Service 10-03-6300 $ 275.76 125342 11/12/2024 Blue Host Cardmember Service 10-00-5830 $ (137.18) 125342 11/12/2024 Lands End Shirts Cardmember Service 10-45-6739 $ 384.83 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-45-6739 $ 381.46 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-00-5830 $ (200.00) 125342 11/12/2024 Statement Credit Cardmember Service 10-01-6620 $ 283.59 125342 11/12/2024 Trunk or Treat Food Booths Cardmember Service 10-33-6300 $ 97.94 125342 11/12/2024 Traffic Paint Cardmember Service 10-06-6690 $ 75.50 125342 11/12/2024 Car Seat Covers Cardmember Service 10-22-6690 $ 10.00 125342 11/12/2024 Training/ Bowen Cardmember Service 10-45-6690 $ 65.37 125342 11/12/2024 Gas Cardmember Service 10-45-6739 $ 53.56 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-22-6200 $ 39.68 125342 11/12/2024 Station Alerting Cardmember Service 10-07-6300 $ 56.67 125342 11/12/2024 Filters Cardmember Service 10-06-6300 $ 74.70 125342 11/12/2024 Lands End Shirts Cardmember Service 60-50-6300 $ 37.35 125342 11/12/2024 Lands End Shirts Cardmember Service 63-56-6200 $ 59.94 125342 11/12/2024 Dropbox Cardmember Service 10-45-6690 $ 10.00 125342 11/12/2024 Car Wash Cardmember Service 10-22-6200 $ 74.40 125342 11/12/2024 Station Alerting Cardmember Service 10-22-6200 $ 24.80 125342 11/12/2024 Station Alerting Cardmember Service 10-22-6200 $ 15.75 125342 11/12/2024 Station Alerting Cardmember Service 10-45-6735 $ 830.63 125342 11/12/2024 Soccer Medals Cardmember Service 63-56-6300 $ 129.76 125342 11/12/2024 Gauges Cardmember Service 60-50-6200 $ 59.94 125342 11/12/2024 Dropbox Cardmember Service 10-45-6739 $ 126.13 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-45-6739 $ 456.42 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-45-6739 $ 183.67 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-33-6300 $ 31.60 125342 11/12/2024 Pliers Cardmember Service 69-47-6300 $ 31.60 125342 11/12/2024 Pliers Cardmember Service 63-56-6300 $ 37.35 125342 11/12/2024 Lands End Shirts
AP Check Register
November 7, 2024 through December 3, 2024
3 of 10
Vendor Fund-Dept-Acct Amount Check # Check date Description Cardmember Service 63-56-6300 $ 25.00 125342 11/12/2024 Training/ Dumaguing Cardmember Service 10-45-6739 $ 14.68 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-07-6300 $ (22.43) 125342 11/12/2024 Refund for Bleach Cardmember Service 10-21-6635 $ 150.00 125342 11/12/2024 CPOA Membership Cardmember Service 10-45-6739 $ 75.24 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-45-6739 $ 28.30 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-14-6420 $ 207.76 125342 11/12/2024 Telephone Service/Long Distance October 2024 Cardmember Service 63-56-6420 $ 207.76 125342 11/12/2024 Telephone Service/Long Distance October 2024 Cardmember Service 60-50-6420 $ 207.76 125342 11/12/2024 Telephone Service/Long Distance October 2024 Cardmember Service 10-45-6420 $ 207.76 125342 11/12/2024 Telephone Service/Long Distance October 2024 Cardmember Service 10-22-6420 $ 409.30 125342 11/12/2024 Telephone Service/Long Distance October 2024 Cardmember Service 10-45-6739 $ 18.08 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-45-6739 $ 26.44 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-07-6300 $ 58.86 125342 11/12/2024 Plug Ins Cardmember Service 10-45-6739 $ 375.62 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-22-6300 $ 73.00 125342 11/12/2024 Postage Cardmember Service 10-45-6739 $ 64.76 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-45-6739 $ 290.52 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-45-6739 $ 47.96 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-45-6739 $ 15.70 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 63-56-6300 $ 143.82 125342 11/12/2024 Chairs Cardmember Service 10-14-6300 $ 143.82 125342 11/12/2024 Chairs Cardmember Service 60-50-6300 $ 143.82 125342 11/12/2024 Chairs Cardmember Service 10-45-6300 $ 26.78 125342 11/12/2024 Recreation Supplies Cardmember Service 10-03-6300 $ 3.99 125342 11/12/2024 Blue Host Cardmember Service 10-06-6300 $ 48.17 125342 11/12/2024 Lands End Shirts Cardmember Service 63-56-6300 $ 24.09 125342 11/12/2024 Lands End Shirts Cardmember Service 10-21-6300 $ 194.84 125342 11/12/2024 Lands End Shirts Cardmember Service 10-14-6300 $ 304.18 125342 11/12/2024 Lands End Shirts Cardmember Service 10-07-6300 $ 89.72 125342 11/12/2024 Bleach Cardmember Service 10-22-6690 $ 21.00 125342 11/12/2024 NVFC Membership Cardmember Service 10-33-6690 $ 1.25 125342 11/12/2024 Parking Cardmember Service 10-21-6300 $ 24.80 125342 11/12/2024 Wireless Keyboard Cardmember Service 10-21-6300 $ 10.78 125342 11/12/2024 Ethernet Cable Cardmember Service 63-56-6690 $ 203.25 125342 11/12/2024 Training/ Rosas Cardmember Service 60-50-6300 $ 24.09 125342 11/12/2024 Lands End Shirts Cardmember Service 10-45-6739 $ 502.24 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-45-6739 $ 247.14 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-45-6739 $ 178.62 125342 11/12/2024 Teen Center Snack Bar Supplies
AP Check Register
November 7, 2024 through December 3, 2024
4 of 10
Vendor Fund-Dept-Acct Amount Check # Check date Description Cardmember Service 10-22-6300 $ 145.44 125342 11/12/2024 Clotheslines, Extension Cords Cardmember Service 10-45-6690 $ 73.28 125342 11/12/2024 Gas Cardmember Service 10-22-6300 $ 56.69 125342 11/12/2024 Tailbone Caster Cardmember Service 10-07-6300 $ (27.40) 125342 11/12/2024 Refund for Bleach Cardmember Service 10-07-6300 $ (27.40) 125342 11/12/2024 Refund for Bleach Cardmember Service 10-21-6300 $ 510.84 125342 11/12/2024 Television Cardmember Service 10-07-6300 $ (27.40) 125342 11/12/2024 Refund for Bleach Cardmember Service 10-07-6300 $ (27.40) 125342 11/12/2024 Refund for Bleach Cardmember Service 10-22-6300 $ 36.83 125342 11/12/2024 Clotheslines, Extension Cords Cardmember Service 10-45-6739 $ 79.85 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 10-06-6300 $ 107.87 125342 11/12/2024 Chairs Cardmember Service 10-45-6735 $ 1,267.81 125342 11/12/2024 Soccer Supplies Cardmember Service 63-56-6300 $ 53.93 125342 11/12/2024 Chairs Cardmember Service 60-50-6300 $ 53.93 125342 11/12/2024 Chairs Cardmember Service 10-22-6530 $ 380.00 125342 11/12/2024 Window Repair Cardmember Service 10-45-6739 $ 186.33 125342 11/12/2024 Teen Center Snack Bar Supplies Cardmember Service 69-47-6300 $ 342.52 125342 11/12/2024 Traffic Paint Cardmember Service 10-21-6200 $ 10.00 125342 11/12/2024 Scheduling Software Cardmember Service 10-21-6300 $ 51.77 125342 11/12/2024 Mount Cardmember Service 10-22-6300 $ 41.38 125342 11/12/2024 Postage Cardmember Service 10-22-6300 $ 41.38 125342 11/12/2024 Postage $ 13,754.55 125342 Total
Cerna Giovani 10-45-6735 $ 399.50 125367 11/13/2024 Youth Soccer Referee/ Cerna $ 399.50 125367 Total
Cosco Roofing 10-00-5830 $ 136.00 125343 11/12/2024 Reimbursement for Payment on Permit #2024-289 $ 136.00 125343 Total
Cousins Austin 10-22-6690 $ 735.00 125404 11/25/2024 Tuition Reimbursement/ Cousins $ 735.00 125404 Total
CSG Consultants, Inc 10-23-6215 $ 1,404.00 125405 11/25/2024 Building Permit Issuance/ October 2024 CSG Consultants, Inc 10-23-6215 $ 3,253.00 125405 11/25/2024 Building Services October 2024 $ 4,657.00 125405 Total
CWEA Membership 63-56-6635 $ 239.00 125406 11/25/2024 CWEA 2024 Workshop NSD Registration/ Millan $ 239.00 125406 Total
De La Cruz Alexander 10-45-6735 $ 495.50 125368 11/13/2024 Youth Soccer Referee/ De La Cruz $ 495.50 125368 Total
De La Cruz Landen 10-45-6735 $ 417.50 125369 11/13/2024 Youth Soccer Referee/ De La Cruz $ 417.50 125369 Total
Ditch Witch Central California 60-50-6225 $ 414.74 125344 11/12/2024 Ditch Witch Repairs Ditch Witch Central California 63-56-6225 $ 414.73 125344 11/12/2024 Ditch Witch Repairs
AP Check Register
November 7, 2024 through December 3, 2024
5 of 10
Vendor Fund-Dept-Acct Amount Check # Check date Description Ditch Witch Central California 69-47-6225 $ 414.73 125344 11/12/2024 Ditch Witch Repairs $ 1,244.20 125344 Total
Ditch Witch Central California 69-47-6225 $ 292.34 125370 11/13/2024 Ditch Witch Repairs Ditch Witch Central California 63-56-6225 $ 292.34 125370 11/13/2024 Ditch Witch Repairs Ditch Witch Central California 60-50-6225 $ 292.33 125370 11/13/2024 Ditch Witch Repairs Ditch Witch Central California 60-50-6225 $ 360.00 125370 11/13/2024 Ditch Witch Repairs Ditch Witch Central California 69-47-6225 $ 360.00 125370 11/13/2024 Ditch Witch Repairs Ditch Witch Central California 63-56-6225 $ 360.00 125370 11/13/2024 Ditch Witch Repairs $ 1,957.01 125370 Total
Estrada Reynoso Erik 10-45-6735 $ 515.50 125371 11/13/2024 Youth Soccer Referee/ Estrada Reynoso $ 515.50 125371 Total
Failsafe Testing 10-22-6200 $ 796.06 125407 11/25/2024 Ladder Testing $ 796.06 125407 Total
Franco Jovany 10-45-6735 $ 580.00 125372 11/13/2024 Youth Soccer Referee/ Franco $ 580.00 125372 Total
Gallardo Aaron 10-45-6735 $ 342.00 125373 11/13/2024 Youth Soccer Referee/ Gallardo $ 342.00 125373 Total
Garcia Joseph 10-45-6735 $ 211.50 125374 11/13/2024 Youth Soccer Referee/ Garcia $ 211.50 125374 Total
GEOANALYTICAL LAB, INC. 60-50-6200 $ 115.00 125375 11/13/2024 Nitrate as N. TKN, Total Nitrogen GEOANALYTICAL LAB, INC. 63-56-6200 $ 195.00 125375 11/13/2024 Bacti GEOANALYTICAL LAB, INC. 60-50-6200 $ 657.00 125375 11/13/2024 BOD, TSS, Nitrate as N. TKN, Total Nitrogen GEOANALYTICAL LAB, INC. 60-50-6200 $ 120.00 125375 11/13/2024 BOD, TSS GEOANALYTICAL LAB, INC. 63-56-6200 $ 558.00 125375 11/13/2024 Bacti, Nitrate as N, Perchlorate, EDT Reporting GEOANALYTICAL LAB, INC. 63-56-6200 $ 1,798.50 125375 11/13/2024 TTHM, HAA5, EDT Reporting GEOANALYTICAL LAB, INC. 63-56-6200 $ 192.00 125375 11/13/2024 Bacti GEOANALYTICAL LAB, INC. 63-56-6200 $ 192.00 125375 11/13/2024 Bacti GEOANALYTICAL LAB, INC. 60-50-6200 $ 120.00 125375 11/13/2024 BOD, TSS GEOANALYTICAL LAB, INC. 63-56-6200 $ 577.50 125375 11/13/2024 Chrome, EDT Reporting GEOANALYTICAL LAB, INC. 63-56-6200 $ 192.00 125375 11/13/2024 Bacti GEOANALYTICAL LAB, INC. 60-50-6200 $ 235.00 125375 11/13/2024 BOD, TSS, Nitrate as N. TKN, Total Nitrogen GEOANALYTICAL LAB, INC. 60-50-6200 $ 120.00 125375 11/13/2024 BOD, TSS $ 5,072.00 125375 Total
GEORGE W. LOWRY, INC 60-50-6300 $ 840.30 125345 11/12/2024 55 Gallons Mobil Nuto Delivered @ WWTP GEORGE W. LOWRY, INC 60-50-6230 $ 1,358.79 125345 11/12/2024 400 Gallons Dyed Diesel Delivered @WWTP $ 2,199.09 125345 Total
Gil Victor 10-21-6695 $ 221.25 125408 11/25/2024 POST Training Per Diem/ Gil $ 221.25 125408 Total
Gouveia Engineering, Inc 23-33-6220 $ 185.05 125409 11/25/2024 Project 545.19D Measure L
AP Check Register
November 7, 2024 through December 3, 2024
6 of 10
Vendor Fund-Dept-Acct Amount Check # Check date Description Gouveia Engineering, Inc 17-36-7780 $ 25,136.75 125409 11/25/2024 Project 555.04-3.2 NEWS Construction Implement Gouveia Engineering, Inc 10-31-6200 $ 705.86 125409 11/25/2024 Project 525.01 Public Works General Gouveia Engineering, Inc 18-56-7771 $ 321.04 125409 11/25/2024 Project 525.12D Jensen Rd Utilities Gouveia Engineering, Inc 24-32-7781 $ 122.95 125409 11/25/2024 Project 545.18D Main St & Stanislaus Gouveia Engineering, Inc 18-32-7771 $ 579.60 125409 11/25/2024 Project 545.21 City of Newman SS4A Gouveia Engineering, Inc 23-33-6200 $ 1,848.53 125409 11/25/2024 Project 545.19D Measure L Gouveia Engineering, Inc 17-36-7779 $ 991.25 125409 11/25/2024 Project 555.05C Newman Wetlands Gouveia Engineering, Inc 10-31-6200 $ 170.10 125409 11/25/2024 Project 585.15 McDonalds Plan Review Gouveia Engineering, Inc 23-33-6210 $ 369.61 125409 11/25/2024 Project 545.19D Measure L Gouveia Engineering, Inc 17-44-7780 $ 1,800.00 125409 11/25/2024 Project 555.08 Nature Park $ 32,230.74 125409 Total
GUARDIAN PUBLIC SAFETY BACKGROUND INVEST. INC. 10-21-6200 $ 650.00 125346 11/12/2024 Public Safety Background $ 650.00 125346 Total
GUERRA MARIZOL SALCEDO & FRANCISCO 63-00-2010 $ 17.21 125410 11/25/2024 Refund Check 016765-000, 1634 MAIN STREET $ 17.21 125410 Total
Guerrero's Tire and Auto Repair, LLC 10-21-6530 $ 40.00 125347 11/12/2024 Tire Swap $ 40.00 125347 Total
Guerrero's Tire and Auto Repair, LLC 10-21-6530 $ 40.00 125376 11/13/2024 Repair of Flat Tire on Dodge Durango/ PD $ 40.00 125376 Total
Hydrofocus, Inc 17-44-7757 $ 3,089.25 125348 11/12/2024 Wetland Restoration Grant Agreement $ 3,089.25 125348 Total
INFOSEND, INC 60-50-6200 $ 1,400.04 125349 11/12/2024 Utility Bill & Late Notice Mailing October 2024 INFOSEND, INC 63-56-6200 $ 1,400.03 125349 11/12/2024 Utility Bill & Late Notice Mailing October 2024 $ 2,800.07 125349 Total
Jantzen Colby 10-21-6695 $ 221.25 125411 11/25/2024 POST Training Per Diem/ Jantzen $ 221.25 125411 Total
Jara Yoel 10-45-6735 $ 249.50 125377 11/13/2024 Youth Soccer Referee/ Jara $ 249.50 125377 Total
Kowalskie Xylia 10-45-6735 $ 592.00 125378 11/13/2024 Youth Soccer Referee/ Kowalskie $ 592.00 125378 Total
Martinez Automotive Garage LLC 60-50-6530 $ 165.36 125379 11/13/2024 Service on Chevy Silverado $ 165.36 125379 Total
McKesson Medical-Surgical 10-22-6300 $ 92.15 125350 11/12/2024 Bandages, Loratadine McKesson Medical-Surgical 10-22-6300 $ 6.14 125350 11/12/2024 Bandages $ 98.29 125350 Total
MCR Technologies, Inc 17-36-7780 $ 40,128.00 125380 11/13/2024 Monitoring Equipment $ 40,128.00 125380 Total
Mendoza Cynthia 10-00-2840 $ 300.00 125412 11/25/2024 Memorial Building Rental Deposit Refund/ Mendoza $ 300.00 125412 Total
AP Check Register
November 7, 2024 through December 3, 2024
7 of 10
Vendor Fund-Dept-Acct Amount Check # Check date Description MID VALLEY IT, INC 10-21-7105 $ 7,567.20 125413 11/25/2024 MDT 504 Replacement/ PD MID VALLEY IT, INC 10-14-6200 $ 1,567.00 125413 11/25/2024 IT CONTRACT/FIN MID VALLEY IT, INC 60-50-6200 $ 1,567.00 125413 11/25/2024 IT CONTRACT/SEWR MID VALLEY IT, INC 63-56-6200 $ 1,567.00 125413 11/25/2024 IT CONTRACT/WATR MID VALLEY IT, INC 10-21-6200 $ 3,134.00 125413 11/25/2024 IT CONTRACT/PD $ 15,402.20 125413 Total
Nutrien Ag Solutions Inc 60-50-6230 $ 4,075.20 125351 11/12/2024 8,490 Lbs Forage Mix $ 4,075.20 125351 Total
Occu-Med, Ltd 10-22-6235 $ 600.00 125381 11/13/2024 OSHA Respirator Questionnaire $ 600.00 125381 Total
ODP Business Solutions, LLC 60-50-6300 $ 183.15 125414 11/25/2024 Ink $ 183.15 125414 Total
One Step GPS LLC 10-22-6200 $ 69.75 125415 11/25/2024 GPS Fleet Tracking Software One Step GPS LLC 60-50-6200 $ 153.45 125415 11/25/2024 GPS Fleet Tracking Software One Step GPS LLC 63-56-6200 $ 153.45 125415 11/25/2024 GPS Fleet Tracking Software One Step GPS LLC 10-21-6200 $ 209.25 125415 11/25/2024 GPS Fleet Tracking Software $ 585.90 125415 Total
Ortiz Alexis 10-45-6735 $ 553.00 125382 11/13/2024 Youth Soccer Referee/ Ortiz $ 553.00 125382 Total
P G & E 10-44-6410 $ 1,448.69 125352 11/12/2024 Gas & Electric Use P G & E 10-46-6410 $ 678.40 125352 11/12/2024 Gas & Electric Use P G & E 10-22-6410 $ 2,440.16 125352 11/12/2024 Gas & Electric Use P G & E 10-45-6410 $ 222.60 125352 11/12/2024 Gas & Electric Use P G & E 63-56-6410 $ 43,722.63 125352 11/12/2024 Gas & Electric Use P G & E 10-07-6410 $ 4,360.37 125352 11/12/2024 Gas & Electric Use P G & E 60-50-6410 $ 4,628.70 125352 11/12/2024 Gas & Electric Use P G & E 10-33-6410 $ 6,125.37 125352 11/12/2024 Gas & Electric Use P G & E 69-47-6410 $ 4,941.87 125352 11/12/2024 Gas & Electric Use $ 68,568.79 125352 Total
Pacheco Angel 10-45-6735 $ 219.00 125383 11/13/2024 Youth Soccer Referee/ Pacheco $ 219.00 125383 Total
Parreira's Auto Repair 10-22-6530 $ 130.00 125384 11/13/2024 Repair on Ford F150 $ 130.00 125384 Total
Pasillas Elias 10-21-6695 $ 323.00 125416 11/25/2024 POST Training Per Diem/ Pasillas $ 323.00 125416 Total
Public Agency Coalition Enterprise 10-00-2260 $ 26,995.28 125417 11/25/2024 Health Insurance Premium/ December 2024 $ 26,995.28 125417 Total
Public Agency Coalition Enterprise 10-00-2260 $ 18,903.55 125418 11/25/2024 Health Insurance Premium/ December 2024 $ 18,903.55 125418 Total
AP Check Register
November 7, 2024 through December 3, 2024
8 of 10
Vendor Fund-Dept-Acct Amount Check # Check date Description R A Custom Finishes, Inc. 10-07-6200 $ 2,800.00 125419 11/25/2024 Exterior Fascia Material/ City Hall $ 2,800.00 125419 Total
Rodriguez Ada 10-00-2841 $ 80.00 125387 11/13/2024 Sherman Park Rental Deposit Refund/ Rodriguez $ 80.00 125387 Total
Rodriguez De La Rosa Jr. Jose 10-45-6735 $ 547.50 125386 11/13/2024 Youth Soccer Referee/ Rodriguez De La Rosa $ 547.50 125386 Total
Rodriguez De La Rosa Kevin 10-45-6735 $ 532.50 125385 11/13/2024 Youth Soccer Referee/ Rodriguez De La Rosa $ 532.50 125385 Total
Rolfe Construction, Inc 17-36-7780 $ 242,569.39 125388 11/13/2024 NEWS Project $ 242,569.39 125388 Total
Royston, Hanamoto, Alley & Abey 40-06-6200 $ 1,512.50 125353 11/12/2024 Professional Services Rendered Through 10-31-24 $ 1,512.50 125353 Total
SHORT BRETT 10-21-6695 $ 95.00 125420 11/25/2024 POST Training Per Diem/ Short $ 95.00 125420 Total
Silva Dusty 10-00-2840 $ 300.00 125421 11/25/2024 Memorial Building Rental Deposit Refund/ Silva $ 300.00 125421 Total
Solar Integrated Fund III 60-50-6410 $ 10,480.87 125354 11/12/2024 Solar Production Period 10-1-24 to 10-31-24 $ 10,480.87 125354 Total
Stanislaus County Auditor-Controller 10-00-2600 $ 1,461.00 125356 11/12/2024 County Impact Fees Payable/Apr-Jun 2021 $ 1,461.00 125356 Total
Stanislaus County Fire Chiefs Association 10-22-6690 $ 100.00 125355 11/12/2024 Membership Dues 2024 $ 100.00 125355 Total
Stanislaus County Tax Collector 60-50-6680 $ 1,551.24 125422 11/25/2024 2024-2025 Property Taxes West Mariposa St.
Stanislaus County Tax Collector 60-50-6680 $ 4,747.60 125422 11/25/2024 2024-2025 Property Taxes West Mariposa St.
Stanislaus County Tax Collector 60-50-6680 $ 6,813.52 125422 11/25/2024 2024-2025 Property Taxes West Mariposa St.
Stanislaus County Tax Collector 10-44-6680 $ 884.90 125422 11/25/2024 2024-2025 Property Taxes West Mariposa St.
Stanislaus County Tax Collector 10-44-6680 $ 884.90 125422 11/25/2024 2024-2025 Property Taxes West Mariposa St.
Stanislaus County Tax Collector 60-50-6680 $ 7,595.30 125422 11/25/2024 2024-2025 Property Taxes West Mariposa St.
Stanislaus County Tax Collector 10-15-6680 $ 164.66 125422 11/25/2024 2024-2025 Property Taxes West Mariposa St. $ 22,642.12 125422 Total
STAPLES ADVANTAGE 63-56-6300 $ 14.55 125389 11/13/2024 Adhesive $ 14.55 125389 Total
State of Calif Dept of Justice 10-00-2014 $ 1,325.00 125423 11/25/2024 Fingerprint Apps/FBl/Child Abuse Index $ 1,325.00 125423 Total
STEVE'S QUALITY CLEANING 10-07-6200 $ 185.00 125394 11/14/2024 Cleaned & Buffed Floors@ City Hall $ 185.00 125394 Total
STEVE'S QUALITY CLEANING 10-22-6300 $ 385.00 125424 11/25/2024 Cleaned Carpets@ FD $ 385.00 125424 Total
Subia Caleb 10-22-6690 $ 2,500.00 125390 11/13/2024 Tuition Reimbursement/ Subia
AP Check Register
November 7, 2024 through December 3, 2024
9 of 10
Vendor Fund-Dept-Acct Amount Check # Check date Description $ 2,500.00 125390 Total
Taylor ER Veterinary Emergency Hospital 10-21-6208 $ 276.07 125425 11/25/2024 Emergency Animal Service $ 276.07 125425 Total
The Hartford 10-14-6200 $ 100.00 125426 11/25/2024 Surety Policy Renewal 11-28-24 to 11-28-25 $ 100.00 125426 Total
The Sherman-Williams Company 10-33-6300 $ 95.90 125395 11/14/2024 Paint & Paint Supplies for Public Works $ 95.90 125395 Total
Thomas Darla Ann 17-36-7780 $ 6,300.00 125357 11/12/2024 Prop 1 News Grant $ 6,300.00 125357 Total
Torres-Raya Alex 10-45-6735 $ 347.50 125358 11/12/2024 Youth Soccer Referee/ Torres-Raya $ 347.50 125358 Total
True Blue Veterinary Group 10-21-6208 $ 605.98 125391 11/13/2024 Shelter Animals True Blue Veterinary Group 10-21-6208 $ 63.00 125391 11/13/2024 Shelter Animals $ 668.98 125391 Total
UNITED RENTALS, INC 10-44-6200 $ 1,544.09 125427 11/25/2024 Telescopic Boom Rental $ 1,544.09 125427 Total
Valencia Onorio 10-00-2840 $ 300.00 125359 11/12/2024 Memorial Building Rental Deposit Refund/ Valencia $ 300.00 125359 Total
Vazquez Joseph 10-45-6735 $ 500.50 125392 11/13/2024 Youth Soccer Referee/ Vasquez $ 500.50 125392 Total
Vestis 60-50-6200 $ 167.52 125428 11/25/2024 Uniform Cleaning/Mat Rental/Shop Towels/ October 2024 Vestis 63-56-6200 $ 111.68 125428 11/25/2024 Uniform Cleaning/Mat Rental/Shop Towels/ October 2024 Vestis 10-33-6200 $ 167.52 125428 11/25/2024 Uniform Cleaning/Mat Rental/Shop Towels/ October 2024 Vestis 10-22-6200 $ 89.03 125428 11/25/2024 Uniform Cleaning/Mat Rental/Shop Towels/ October 2024 Vestis 10-07-6200 $ 153.80 125428 11/25/2024 Uniform Cleaning/Mat Rental/Shop Towels/ October 2024 Vestis 10-44-6200 $ 111.68 125428 11/25/2024 Uniform Cleaning/Mat Rental/Shop Towels/ October 2024 Vestis 10-21-6200 $ 279.84 125428 11/25/2024 Uniform Cleaning/Mat Rental/Shop Towels/ October 2024 $ 1,081.07 125428 Total
West Coast Pet Memorial Services 10-21-6208 $ 43.81 125393 11/13/2024 Disposal Clinic $ 43.81 125393 Total
Westside Connect 10-06-6600 $ 200.00 125429 11/25/2024 Notice of Public Hearing Mattos Ranch Phase II Westside Connect 10-01-6600 $ 40.00 125429 11/25/2024 Single Box Ad Westside Connect 60-50-6600 $ 40.00 125429 11/25/2024 Single Box Ad Westside Connect 10-06-6600 $ 200.00 125429 11/25/2024 Public Notice Adoption of Ordinance 2023-02 Westside Connect 63-56-6600 $ 40.00 125429 11/25/2024 Single Box Ad Westside Connect 63-56-6600 $ 200.00 125429 11/25/2024 Notice of Public Hearing Amending Title 11 $ 720.00 125429 Total
Westside Water Conditioning 63-56-6300 $ 89.07 125360 11/12/2024 Bottle Water Delivery 10-8-24 & 10-22-24/ Corp Yard Westside Water Conditioning 10-21-6200 $ 46.75 125360 11/12/2024 Bottle Water Delivery 10-8-24 & 10-22-24/ PD
AP Check Register
November 7, 2024 through December 3, 2024
10 of 10
Vendor Fund-Dept-Acct Amount Check # Check date Description Westside Water Conditioning 60-50-6300 $ 89.08 125360 11/12/2024 Bottle Water Delivery 10-8-24 & 10-22-24/ Corp Yard Westside Water Conditioning 10-14-6300 $ 41.14 125360 11/12/2024 Bottle Water Delivery 10-8-24 & 10-22-24 City Hall Westside Water Conditioning 60-50-6300 $ 28.85 125360 11/12/2024 Bottle Water Delivery 10-8-24/ WWTP Westside Water Conditioning 60-50-6300 $ 41.13 125360 11/12/2024 Bottle Water Delivery 10-8-24 & 10-22-24 City Hall Westside Water Conditioning 63-56-6300 $ 41.13 125360 11/12/2024 Bottle Water Delivery 10-8-24 & 10-22-24 City Hall Westside Water Conditioning 10-22-6200 $ 79.60 125360 11/12/2024 Bottle Water Delivery 10-8-24 & 10-22-24/ FD $ 456.75 125360 Total
Williams Ashley 10-21-6695 $ 95.00 125430 11/25/2024 POST Training Per Diem/ Williams $ 95.00 125430 Total
$ 647,102.87 Grand Total
MINUTES
NEWMAN CITY COUNCIL
REGULAR MEETING NOVEMBER 12, 2024
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, And Mayor Graham.
ABSENT: None.
5. Declaration Of Conflicts Of Interest - None.
6. Ceremonial Matters – None.
7. Items from the Public - Non-Agenda Items – None.
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 22, 2024 Meeting. d. Adopt Resolution No. 2024-37, A Resolution Authorizing Overtime And Portal-To-Portal Pay For Employees.
e. Approve The Community Facilities District 2023-1 SB 165 Local Agency Special Tax And Bond Accountability Act Annual Report For 2024/2025.
ACTION: On A Motion By McDonald Seconded By Tomlinson, The Consent Calendar Was Approved By The Following Vote: AYES: McDonald, Ball, Tomlinson, And Mayor Graham; NOES:
None; ABSENT: None; NOT PARTICIPATING: None.
9. Public Hearings.
a. First Reading And Introduction Of Ordinance No. 2024- , An Ordinance Amending Title 11 Public Ways And Property, Section 11.05.040– Of The Newman City Code – Setting Water Rates, Fees And Related Service Charges Effective January 9, 2025, And Authorizing The City Clerk To Publish A Summary Of Said Ordinance.
Mayor Graham Opened The Public Hearing At 7:05 P.M.
Debbie Allan, 1520 “S” Street, Stated That She Had Already Cast Her Protest Vote. Allan Noted That People On Fixed Incomes May Not Be Able To Afford The Increased Cost. She Asked If It Was Possible To Offer Low-Income Residents A Lower Rate. Allan Inquired About How The Increased Funds Would Be Used.
Finance Director Humphries Explained That The Revenue Received From The Water Rates Could Only Be Used To Operate And Maintain The Water System. Humphries Pointed Out That Other Funding Comes From New Construction To Support New Homes And Were Paid By The Developers, And Grant Monies When Available. He Mentioned That Well Ten Was Built Using A Forty-Year Zero-Percent Interest Loan That Saved The City Approximately Two Hundred And Fifty Thousand Dollars A Year In Interest.
Debbie Allan Asked If There Were Any Other Anticipated Increases That Would Affect The City Utility Bill.
City Manager Holland Noted That The Refuse Rates Increased Every Other Year And Sewer Rates Would Be Studied In 2025. Holland Pointed Out That The City’s Energy Costs Related To Providing Water Service Were Over Fifty Thousand Dollars A Month. He Explained That The Changing State Regulations Related To Water Quality Would Likely Require The City To Rehab One Of The Wells And Explained That The Cost Of Said Rehab Was Estimated To Be At Least 1.5 Million Dollars.
Aaron Salentine, 1444 T Street, Stated That He Felt His Family Was Paying Too Much For The Amount Of Water They Used. Salentine Expressed Concern For Residents Who May Not Be Able To Afford The Rising Costs. He Asked The City To Find A Way To Cut Back Its Expenses.
Jack Bash, 630 Lady Slipper Lane, Inquired About The Water Meter Replacement Fee On His Monthly Bill.
Finance Director Humphries Explained That The Meter Replacement Fee Was To Cover The Cost Of Replacing The Water Meters When They Reach The End Of Their Useful Life. Humphries Noted That Meters Previously Cost Two Hundred And Forty Dollars But Now Cost Five Hundred Dollars.
Humphries Mentioned That The City’s Current Water Meter Replacement Project Was Under Way.
City Manager Holland Pointed Out That The City Was Empathetic With The Residents But Noted That The City Ran A Very Lean Program With Almost Four Thousand Units, Many Miles Of Pipes, Five Water Wells But Only Four Water Employees. Holland Noted That The City Runs A Fairly Lean Water Service Program And Continually Tries To Keep Its Costs As Low As Possible. He Indicated That The City Consistently Provided Water Service To The Residents And That There Had Never Been A Boil Water Notice During His Tenure With The City.
There Being No Further Public Comment, Graham Closed The Public Hearing At 7:17 P.M.
The City Council Agreed To Take A Brief Recess To Count The Protest Votes At 7:18 P.M. .
The City Council Meeting Resumed At 7:24 P.M.
Finance Director Humphries Reported That The City Had Received One Hundred And Five Protest Votes Which Falls Short Of The One Thousand Seven Hundred And Sixty-Seven That Was Needed For A Majority Protest. Humphries Noted That Since A Majority Protest Did Not Exist, The City Council Could Proceed With The Proposed Water Rate Ordinance. He Explained That The City’s Water System Rates Were Driven By The City’s Costs, Including Insurance And PG& E. Humphries Noted That The City Strives To Keep The Costs As Low As Possible.
Mayor Graham Pointed Out That The City And Its Staff Were Fiscally Responsible, But Stated That The Sad Reality Was That Costs Have Increased. Graham Explained That When New Homes Were Built They Buy Into The System Before Construction. He Asked Staff To Do Some Research Into The Possibility Of Adding Discounted Rates For The City’s Low-Income Residents.
Mary Moore, 1442 “Q” Street, Asked How Would Someone Qualify For The Discounted Rates. Moore Noted That Some Low-Income Programs Require A Tax Return But Noted That Some Low-Income Individuals Aren’t Required To File Taxes.
Finance Director Humphries Mentioned That Staff Would Look Into Alternate Programs That Would Help With The Qualification Process.
Mayor Graham Stated That He Understood The Residents’ Concerns.
Council Member McDonald Stressed The Importance Of Helping The City's Low-Income Residents With Some Assistance.
Council Member Ball Asked About The Repercussions If The City Did Not Pass The Proposed Rate Increases.
City Manager Holland Replied That At Some Point The City Would Be Forced To Utilize General Funds Earmarked For The Police, Fire, And Recreation Departments. Holland Pointed Out That The City Only Proposes A Rate Structure That Covers The Costs.
Mayor Graham Asked How Much It Cost To Replace A Well.
City Manager Holland Stated That The Last Well Cost Nine Million Dollars.
Mayor Graham Pointed Out That There Needs To Be Money In The Reserve For Emergencies.
City Manager Holland Explained That The Said Ordinance Sets The Rate At A Maximum Level But If The City Received Grants For Projects And Repairs, It Would Allow For The Rates Not To Be Raised To The Maximum. Holland Explained That The City Council Could Revisit The Rates If Significant Grant Funding Was Secured And Could Decide To Lower The Proposed Increases But Pointed Out That They Could Not Exceed The Proposed Rates.
ACTION: On A Motion By Ball Seconded By Tomlinson, Ordinance No. 2024- , An Ordinance Amending Title 11 Public Ways And Property, Section 11.05.040– Of The Newman City Code – Setting Water Rates, Fees And Related Service Charges Effective January 9, 2025, And Authorizing The City Clerk To Publish A Summary Of Said Ordinance, Was Introduced By Council Member Ball And Had Its First Reading By Title Only, By The Following Vote: AYES: McDonald, Ball, Tomlinson, And Mayor Graham; NOES: None; ABSENT: None; NOT PARTICIPATING: None. b. First Reading And Introduction Of Ordinance No. 2024- , An Ordinance Approving The Mattos Ranch Subdivision Phase 2 Development Agreement.
Mayor Graham Opened The Public Hearing At 7:35 P.M.
There Being No Public Comment, Graham Closed The Public Hearing At 7:35 P.M.
ACTION: On A Motion By Tomlinson Seconded By McDonald, Ordinance No. 2024- , An Ordinance Approving The Mattos Ranch Subdivision Phase 2 Development Agreement, Was Introduced By Council Member Tomlinson And Had Its First Reading By Title Only, By The Following Vote: AYES:
McDonald, Tomlinson, And Mayor Graham; NOES: Ball; ABSENT: None; NOT PARTICIPATING:
None.
10. Regular Business
a. Adopt Resolution No. 2024-38, A Resolution Authorizing The City Manager Or Director Of Public Works To Execute A Voluntary Contribution Agreement With The Valley Water Collaborative For Support Efforts Related To The Nitrate Control Program Management Zone.
Council Member Tomlinson Asked If The Valley Water Collaborative Would Monitor The Nitrates In Newman, And If So How Often Would That Occur.
Public Works Director Spankowski Explained That Valley Water Collaborative Would Collect The Data Both Annually And Quarterly And Then Said Data Would Be Submitted To The State.
Spankowski Noted That The City’s Wells And Drinking Water Would Be Tested Quarterly And The Discharge To The Wastewater Plant Would Be Tested Monthly.
ACTION: On A Motion By Tomlinson Seconded By McDonald, Resolution No. 2024-38, A Resolution Authorizing The City Manager Or Director Of Public Works To Execute A Voluntary Contribution Agreement With The Valley Water Collaborative For Support Efforts Related To The Nitrate Control Program Management Zone Was Adopted, By The Following Roll Call Vote: AYES: McDonald, Ball, Tomlinson, And Mayor Graham; NOES: None; ABSENT: None; NOT PARTICIPATING: None.
11. Items From District Five Stanislaus County Supervisor. – None.
12. Items From The City Manager And Staff.
City Manager Holland Shared That He Was Excited To Report That The NEWS Project Was Nearing Completion, The Nature Park Plans Were Sixty Percent Complete, And The Nature Park Was Scheduled To Be Constructed In 2026. Holland Mentioned That The NEWS And Nature Park Projects Were Approximately Seventy To Eighty Percent Grant-Funded With The City Receiving More Than Ten Million Dollars Thus Far For Said Projects. He Pointed Out That The State Was Going To Reimburse The City Sixty-Five Thousand Dollars Of The 6th Cycle Housing Element Costs. Holland Reported That On December 3rd The County Clerk Would Certify The Election Results And Therefore, The Newly Elected City Officials Would Be Seated At The December 10th Council Meeting.
He Thanked All Of The Veterans For Their Service.
Council Member Tomlinson Asked When The City Would Be Moving Forward With The Veterans Memorial.
City Manager Holland Explained That The City Had The Proposal For The Design Of The Veterans Memorial But That The Same Company Was Currently Working On The Nature Park. Holland Indicated That Once The Nature Park Was Further Along, They Would Work On The Veterans Memorial And Stated That He Hoped The Memorial Would Be Constructed In 2026.
Recreation Director/Community Liaison Mendoza Reported That The Trunk Or Treat Event Was Very Successful And Thanked The Community For Their Participation. Mendoza Noted That The Christmas Tree Lighting Would Be Held On December 7th In The Downtown Plaza.
Chief Richardson Provided An Updated Regarding Animal Shelter Activities For The Month Of October.
Finance Director Humphries Reported That The Financial Audit Was Completed And Noted That The Said Financials Would Be Presented At The December Council Meeting.
Public Works Director Spankowski Explained That The NEWS Project Was Nearing Completion And Noted That In Addition To The Nature Park Trails, There Would Be Pedestrian Pathways Within The NEWS Project. Spankowski Stated That Public Works Staff Was Diligently Preparing For The Christmas Tree Lighting.
Chief Bowen Reminded Everyone To Utilize Holiday Safety, Including Being Careful When Using Candles, Check Their Smoke Detectors, And Change The Batteries In Their Smoke Detectors.
13. Items From City Council Members.
Council Member McDonald Stated That He Had Sat On The Council For Eight Years And Enjoyed Working With Great People In The City, Including The City Manager, And That He Valued The Relationships He Had Built. McDonald Noted That Sometimes Fresh Air And New Ideas Were Needed. He Stated That He Was Not Going Too Far And Thanked City Staff And His Colleagues.
Council Member Ball Expressed That He Was Going To Miss Council Member McDonald.
Council Member Tomlinson Asked Assemblymember Alaniz’s Office How Citizens Could Help Stop The Increase Of The State Gas Tax Due To The Changes That CARB Was Implementing.
Justin Farkas, District Representative For Assemblymember Juan Alanis, Explained That The Current Majority Had No Desire To Change The Gas Tax. Farkas Stated That The CARB Board Was Unelected And Powerful But Noted That He Would Pass The Message To Assemblymember Alaniz.
Mayor Graham Emphasized That He Appreciated Council Member McDonald For His Dedication And Service To The City Of Newman As Well As His Friendship. Graham Thanked The Public For Sharing Their Concerns Regarding The Water Rate Increase. He Wished All The Veterans A Belated Happy Veterans Day And Thanked Them For Their Service.
14. Adjournment.
ACTION: On A Motion By Tomlinson Seconded By McDonald And Unanimously Carried, The Meeting Was Adjourned At 7:58 P.M.
Honorable Mayor and Members
of the Newman City Council
Agenda Item: 9.d.
City Council Meeting
of December 10, 2024
INITIATE PROCEEDING TO VACATE AND ABANDON A PORTION OF THE UNNAMED RIGHT-OFW A Y 180 FEET NORTH OF SCOTT ROAD RECOMMENDATION:
Adopt Resolution 2024- , initiating the proceedings to vacate and abandon a portion of the unnamed right-of-way 180 feet north of Scott Road and setting a date for a public hearing.
BACKGROUND:
Immediately north of Oasis Market is an unnamed street that stretches from Highway 33 eastward to the railroad tracks. This undeveloped right of way measures 140 feet long and 60 feet wide. It serves as a point of ingress and egress for Oasis Market and one property on the east side of the railroad tracks. The properties on the north side of the right of way are vacant lots.
ANALYSIS:
The City has received a request to abandon this stretch of right of way between Highway 33 and the railroad from the owner of the adjacent properties as part of an application to rebuild the Oasis Market building/business. If approved by the Council, the property would revert back to the original property. This would be consistent with other abandonments that Council has approved.
CA Streets and Highways Code §8324.b reads:
If the legislative body finds, from all the evidence submitted, that the street, highway or public service easement described in the notice of hearing or petition is unnecessary for present or prospective public use, the legislative body may adopt a resolution vacating the street, highway or public service easement. The resolution of vacation may provide that the vacation occurs only after conditions required by the legislative body have been satisfied and may instruct the clerk that the resolution of vacation not be recorded until the conditions have been satisfied.
In reviewing the 2030 General Plan, staff finds that stretch of right of way is not classified as either a Collector or Arterial roadway nor does it provide a critical linkage between Collector and/or Arterial roadway(s). This specific section of right of way is essentially a dead-end road that serves Oasis Market and the property on the east side of the railroad tracks.
Staff proposes the Council set the Public Hearing for the regular meeting of the City Council on January 14, 2025.
ENVIRONMENTAL:
The proposed vacation proceedings are exempt from California Environmental Quality Act (CEQA).
FISCAL IMPACT:
None.
CONCLUSION:
Staff recommends that the City Council adopt Resolution 2024 - , initiating the proceedings to vacate and abandon a portion of Fresno Street and setting a date for a public hearing ATTACHMENTS:
1. Resolution 2024- , initiating the proceedings to vacate and abandon a portion of the unnamed right of way 180 feet north of Scott Road and setting a date for a public hearing
2. APN Map showing the location of the proposed vacation.
Respectfully submitted,
Michael E. Holland
City Manager
RESOLUTION NO. 2024-
A RESOLUTION TO INITIATE A PROCEEDING TO VACATE AND ABANDON A SECTION OF THE UNNAMED RIGHT-OF-WAY 180 FEET NORTH OF SCOTT ROAD WHEREAS, pursuant to Section 8312 of the California Streets and Highways Code, a city legislative body may vacate all or part of a public street, highway, or service easement within the City; and WHEREAS, the vacation proceeding is being conducted under Part 3, Public Streets, Highways, and Service Easements Vacation Law, Chapter 3, General Vacation Procedure, Streets and Highways Code §§8320 et seq.; and
WHEREAS, the City Council of the City ofNewman hereby proposes to vacate upon a petition of Ali Alumari, an interested party, a street. The street proposed to be vacated is described as follows: that southernmost 15 feet of the unnamed right-f-way located 180 feet north of Scott Road and west of the rail road tracks and shown on the attached APN map; and NOW, THEREFORE, BE IT RESOLVED that on January 14, 2025, at the hour of 7:00 p.m. or as soon thereafter as the matter may be heard, at the City Council Meeting held in the Council Chambers, City Hall, 938 Fresno Street, Newman, California, is hereby set as the date, time and place for all persons interested, for or objecting to said vacation to be heard, which said date is not less than 15 days from the passage of this resolution; and
BE IT FURTHER RESOLVED that notice of the hearing on the proposed vacation shall be published for at least two successive weeks prior to the hearing in a daily, semiweekly, or weekly newspaper published and circulated in the local agency conducting the proceeding and which is selected by the legislative body for that purpose or by the clerk or other officer responsible for the publication where the legislative body has not selected any newspaper for that purpose; and BE IT FURTHER RESOLVED that the City Engineer is hereby directed to have notices of vacation posted along the line of the public street/highway/service easement proposed to be vacated at least two weeks before the date set for a public hearing. Said notices shall not be spaced more than 300 feet apart and shall be posted in no less than three (3) locations within the proposed vacation. Each posted notice shall state the passage of the Intent to Vacate resolution and the date, time and place of the public hearing.
The foregoing resolution was introduced at a regular meeting of the City Council of the City of Newman held on the 1 oth of December, 2024 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
I HEREBY CERTIFY THAT THE FOREGOING IS A FULL, CORRECT, AND TRUE COPY OF RESOLUTION NO. 2024- , AS ADOPTED BY THE CITY COUNCIL OF THE CITY OF
NEWMAN, A MUNICIPAL CORPORATION OF THE COUNTY OF STANISLAUS, STATE OF CALIFORNIA, AT A REGULAR MEETING HELD ON DECEMBER 10, 2024, AND TO
FURTHER CERTIFY THAT SAID RESOLUTION HAS NEVER BEEN RESCINDED OR MODIFIED.
CITY CLERK Dated
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Honorable Mayor and Members
of the Newman City Council
Agenda Item: 11.a.
City Council Meeting
of December 10, 2024
SECOND READING AND ADOPTION OF ORDINANCE NO 2024- AMENDING TITLE 11 PUBLIC WAYS AND PROPERTY, SECTION 11.05.040 - OF THE NEWMAN CITY CODE -
SETTING WATER RATES, FEES AND RELATED SERVICE CHARGES EFFECTIVE JANUARY 9, 2025 AND AUTHORIZING THE CITY CLERK TO PUBLISH A SUMMARY OF
SAID ORDINANCE
RECOMMENDATION:
It is recommended that City Council adopt Ordinance No. 2024- amending Title 11 Public Ways and Property, Section 11.05.040 of the Newman City Code - setting water rates, fees and related service charges effective January 9, 2025 and authorizing the City Clerk to publish a summary of said ordinance.
BACKGROUND:
During the September 10, 2024 City Council meeting, the Council accepted the 2024 Water Rate Study under Resolution No. 2024-29. This study projected costs and needed rate changes over the next 6 years. The City proposes adopting 6 years of rate changes. At the same meeting under Resolution No. 2024-30, the City Manager was authorized to initiate Proposition 218 proceedings.
On September 11, 2024 Proposition 218 notices were delivered to the U.S. Post Office and mailed out to all affected property owners. This mailer notified affected property owners of the changes in rates, provided them a method for protesting the rate change and notified them of the public hearing held on November 12, 2024. For a majority protest to have succeeded, 1, 787 written protests were required. Only 105 protests were received. A majority protest was not achieved.
A first reading and introduction of the Ordinance was held in the City Council Chambers on November 12, 2024.
ANALYSIS:
A first reading and introduction of the ordinance was held on November 12, 2024 during a regular City Council meeting. Following California's guidelines for public noticing of ordinances, a summary of the ordinance was published in the local newspaper on November 20, 2024. If this Ordinance is adopted, a second summary of the Ordinance will be published in the West Side Index within 15 days of adoption. On January 9, 2025, at least thirty days after adoption, the Ordinance will become effective.
FISCAL IMPACT:
Positive: Increase in revenue in the Water Fund. This will allow the City to continue its day to day operations and work to complete the projects listed in its Capital Improvement Program listed in the 2024 Water Rate Study.
CONCLUSION:
Staff recommends that the City Council adopt, by title, Ordinance No. 2024- , and authorize the City Clerk to publish a summary of said ordinance.
ATTACHMENTS:
1. Ordinance No. 2024- amending Title 11 Public Ways and Property, Section 11.05.040.
2. Public Notice - Summary version of Ordinance to be published in newspaper.
Respectfully submitted,
Lewis A. Humphries
Finance Director
REVIEWED/CONCUR
Michael Holland
City Manager
ORDINANCE NO. 2024-
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF NEWMAN AMENDING TITLE 11 PUBLIC WAYS AND PROPERTY, SECTION 11.05.040- OF THE NEWMAN CITY
CODE - SETTING WATER RATES, FEES AND RELATED SERVICE CHARGES EFFECTIVE JANUARY 9, 2025, AND AUTHORIZING THE CITY CLERK TO PUBLISH A
SUMMARY OF SAID ORDINANCE
WHEREAS, the City Council of the City of Newman adopted Resolution No. 2024-29 accepting the 2024 Water Rate Study which includes within the report the proposed rate increases; and WHEREAS, the City Council of the City of Newman adopted Resolution No. 2024-30 authorizing the City Manager to initiate Proposition 218 proceedings; and WHEREAS, the City of Newman, in compliance with Article XIIID of the California State Constitution and the Proposition 218 Omnibus Implementation Act, notified all affected property owners of the proposed Water Rate Increases; and
WHEREAS, the City of Newman mailed out Proposition 218 notices to all affected property owners on September 11, 2024, which included: the proposed Water Rates, instructions on how to register their protest vote, and a notification of the Public Hearing to be held on November 12, 2024; and WHEREAS, the City of Newman held a Public Hearing on November 12, 2024, as noticed, to allow the City Council to hear and consider all protests and objections concerning the proposed Water Rate increases; and
WHEREAS, the City of Newman determined a majority protest did not occur.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF NEWMAN DOES ORDAIN AS FOLLOWS:
SECTION 1
Section 040, Water rates, of Chapter 05, Water Service Regulations, of Title 11, Public Ways and Property, of the Newman Municipal Code is amended to read as follows:
11.05.040 Water Rates.
Monthly water service charges for residential users, commercial users, industrial users, schools and churches, both inside and outside the City, and all other users, shall be in accordance with the following rates:
WATER RATES
Fiscal Year Ending
2025 2026 2027 2028 2029 2030
Effective Date Jan 9, 2025 Jan 9, 2026 Jan 9, 2027 Jan 9, 2028 Jan 9, 2029 Jan 9, 2030 Consumption Per hundred cubic feet Charges
All Customer
Categories Except $2.08 $2.26 $2.59 $2.82 $2.93 $3.06
Landscape
Landscape $2.49 $2.73 $3.16 $3.42 $3.53 $3.69
Meter
Replacement Per meter per month
Charges
5/8" $2.73 $2.83 $2.93 $3.03 $3.14 $3.25
3/4" $3.25 $3.40 $3.52 $3.64 $3.77 $3.90
l" $3.69 $3.82 $3.95 $4.09 $4.24 $4.39
1 1/2" $8.20 $8.49 $8.79 $9.10 $9.42 $9.75
2" $19.14 $19.81 $20.51 $21.24 $21.98 $22.76
3" $24.61 $25.48 $26.37 $27.30 $28.26 $29.26
4" $38.28 $39.63 $41.03 $42.47 $43 .97 $45.52
6" $91.74 $94.97 $98.32 $101.78 $105.37 $109.08
8" $110.45 $114.34 $118.36 $122.53 $126.85 $131.32
10" $137.79 $142.64 $147.67 $152.87 $158.26 $163.83
Service Charges Per meter per month
5/8" $32.24 $35.19 $40.17 $43.85 $45.69 $47.63
3/4" $32.24 $35.19 $40.17 $43.85 $45.69 $47.63
l" $32.24 $35.19 $40.17 $43.85 $45.69 $47.63
1 1/2" $64.48 $70.39 $80.33 $87.70 $91.39 $95.25
2" $103.17 $112.62 $128.53 $140.31 $146.22 $152.40
3" $225.69 $246.36 $281.16 $306.93 $319.86 $333.38
4" $386.90 $422.33 $481 .99 $526.17 $548.34 $571.51
6" $806.04 $879.85 $1,004.15 $1,096.19 $1,142.37 $1,190.65 8" $1,160.70 $1,266.98 $1,445.98 $1,578.51 $1,645.01 $1,714.54 10" $1,870.02 $2,041.24 $2,329.63 $2,543.16 $2,650.30 $2,762.31 The water rates are effective as of January 9, 2025.
The City reserves the right and power to contract separately with any person for the sale and delivery of water within or outside the incorporated limits of the City, at wholesale, at times, places and prices to be fixed and agreed upon by resolution of the City Council.
Any person desiring to purchase water at wholesale from the Water Department shall make written application to the City Council for a contract therefor, specifying the time, place and nature of the intended use of said water. The City Council shall consider said application and if in its judgment said application may be granted without detriment to the City, a contract may be entered into for the sale and delivery of water at wholesale at times, or over a period of times, at places and prices, which in the opinion of the City Council will be to the best interest of the City. (Ord. 2013-1 § 2 (Att. A), 2-26-2013; Ord. 2008-3 § 1, 3-25-2008; Ord. 93-2, 3-23-1993; Ord. 89-7, 5-23-1989; Ord. 247, 5-23-1967; Ord. 242, 1-12-1965; Ord. 236, 8-19-1963)
SECTION 2
All other sections and provisions of Title 11 shall remain in full force and effect.
SECTION 3.
A duly noted public hearing was held by the City Council on November 12, 2024.
SECTION 4
At least 5 days prior to the meeting at which this Ordinance is to be adopted, the City Clerk shall publish a summary of this ordinance at least once in the West Side Index, a newspaper of general circulation.
SECTION 5
That prior to the expiration of 15 days from the adoption of this Ordinance, the City Clerk shall publish a summary of this ordinance at least once in the West Side Index, a newspaper of general circulation.
SECTION 6
This Ordinance shall take effect 30 days after the date of its adoption and thenceforth and thereafter, the same shall be in full force and effect.
The foregoing ordinance was introduced by Council Member Ball and the title thereof read at the regular meeting of the city Council of the City of Newman held on the 12th day of November, 2024, and by a unanimous vote of the council members present, further reading was waived.
On motion of Council Member , seconded by Council Member _________ , the foregoing ordinance was adopted by the City Council of the City of Newman at a regular meeting thereof held on the 101h day of December, 2024, by the following vote:
AYES:
NOES:
ABSTENTIONS:
ABSENT:
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
PUBLIC NOTICE
The Newman City Council, at its December 10, 2024 regular meeting introduced the following ordinance:
Ordinance No. 2024-
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF NEWMAN AMENDING TITLE 11 PUBLIC WAYS AND PROPERTY, SECTION 11.05.040 - OF THE NEWMAN CITY CODE -
SETTING WATER RATES, FEES AND RELATED SERVICE CHARGES EFFECTIVE JANUARY 9, 2025, AND AUTHORIZING THE CITY CLERK TO PUBLISH A SUMMARY OF SAID
ORDINANCE
Monthly water service charges for residential users, commercial users, industrial users, schools and churches, both inside and outside the City, and all other users, shall be in accordance with the following rates:
WATER RATES
Fiscal Year Ending
2025 2026 2027 2028 2029 2030
Effective Date Jan 9, 2025 Jan 9, 2026 Jan 9, 2027 Jan 9, 2028 Jan 9, 2029 Jan 9, 2030 Consumption Per hundred cubic feet Charges
All Customer
Categories Except $2.08 $2.26 $2.59 $2.82 $2.93 $3.06
Landscape
Landscape $2.49 $2.73 $3.16 $3.42 $3.53 $3.69
Meter
Replacement Per meter per month
Charges
5/8" $2.73 $2.83 $2.93 $3.03 $3.14 $3.25
314" $3.25 $3.40 $3.52 $3.64 $3.77 $3.90
1" $3.69 $3.82 $3.95 $4.09 $4.24 $4.39
1 1/2" $8.20 $8.49 $8.79 $9.10 $9.42 $9.75
2" $19.14 $19.81 $20.51 $21.24 $21.98 $22.76
3" $24.61 $25.48 $26.37 $27.30 $28.26 $29.26
4" $38.28 $39.63 $41.03 $42.47 $43.97 $45.52
6" $91.74 $94.97 $98.32 $101.78 $105.37 $109.08
8" $110.45 $114.34 $118.36 $122.53 $126.85 $131.32
10" $137.79 $142.64 $147.67 $152.87 $158.26 $163.83
Service Charges Per meter per month
5/8" $32.24 $35.19 $40.17 $43.85 $45.69 $47.63
3/4" $32.24 $35.19 $40.17 $43.85 $45.69 $47.63
l" $32.24 $35.19 $40.17 $43.85 $45.69 $47.63
1 1/2" $64.48 $70.39 $80.33 $87.70 $91.39 $95.25
2" $103.17 $112.62 $128.53 $140.31 $146.22 $152.40
3" $225.69 $246.36 $281.16 $306.93 $319.86 $333.38
4" $386.90 $422.33 $481.99 $526.17 $548.34 $571.51
6" $806.04 $879.85 $1,004.15 $1,096.19 $1,142.37 $1,190.65 8" $1,160.70 $1 ,266.98 $1 ,445.98 $1 ,578.51 $1 ,645.01 $1,714.54 10" $1,870.02 $2,041.24 $2,329.63 $2,543.16 $2,650.30 $2,762.31 The water rates are effective as of January 9, 2025.
The foregoing ordinance was introduced at a regular meeting of the City Council of the City ofNewman held on the 12th day of November, 2024 by Council Member Ball, and adopted at a regular meeting of said City Council held on the 1 oth day of December, 2024 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
Isl Mike Maier
City Clerk
APPROVED:
Isl Casey Graham
Mayor of the City of Newman
Honorable Mayor and Members
of the Newman City Council
Agenda Item: 11.b.
City Council Meeting
of December 10, 2024
RESOLUTION IMPLEMENTING A LOW-INCOME UTILITY RATE SUBSIDY RECOMMENDATION:
Staff recommends City Council Adopt Resolution 2024- , A resolution rescinding City ofNewman Resolution 2018- 21 and implementing a low-income utility rate subsidy.
BACKGROUND:
A customer cannot receive a discount on their utility rate(s) if another customer is paying for that customer's discount through higher rates, according to court rulings. There is, however, a method whereby utility rate discounts can be made available. It requires a discretionary fund, such as our General Fund, to subsidize the discount. The City of Newman currently has a wastewater (sewer) subsidy program for low-income customers that reduces a customer's wastewater charges by 20%.
At the November 12th City Council meeting, during which the City Council held the first reading and introduction of an ordinance to change water rates, the Council requested that staff draft a low-income subsidy program for water customers too. Since there was a wastewater subsidy already in place, staff believes the best way to proceed is to rescind the wastewater subsidy and create a single program that would provide a subsidy for residential water, wastewater and refuse charges.
ANALYSIS:
The water and wastewater rate studies follow Proposition 218 rules and do not included a discounted low-income rate for its qualified utility users. This is so that no utility user has to pay higher rates to subsidize the discount recipients.
The funding for the program comes from a transfer from the General Fund to the water and wastewater accounts at the end of the fiscal year. The amount transferred is equal to the total discounts provided to the qualified applicants.
At present there are 3,517 water and 3,458 sewer accounts. There are currently 12 accounts that have qualified for, and are receiving, the low-income wastewater discount.
As a requirement for qualification, the City recommends that the utility customers desirous of receiving the discount, fill out a City Service Subsidy Application and provide their Federal Tax Form 1040 or 1040ez or show proof that they have qualified for one of the government assistance programs listed on the proposed resolution as proof of their income level. The reported income should be the total income of the household.
Customers will be required to resubmit an application for a discount each year to qualify for the annually updated low-income rate. This discount would only apply to single-family and multi-family homes where each separate housing unit has its own separate City utility bill.
FISCAL IMPACT:
Based on the current number of applications and current rates the discount would, on the average be $23.80 per qualifying customer per month. The total projected annual impact to the General fund based on current qualified residents is $3,427 .20.
CONCLUSION:
At the request of the City Council, staff has drafted a low-income utility subsidy program providing a 20% reduction in cost for all utilities. Staff recommends Council adopt Resolution 2024- , a resolution rescinding Resolution 2018- 21 and implementing a low-income utility rate subsidy.
ATTACHMENTS:
1. Resolution No. 2024- , a resolution rescinding Resolution 2018-21 and implementing a low-income utility rate subsidy.
Respectfully submitted,
Lewis A. Humphries
~&r Finance Director
REVIEWED/CONCUR:
Michael Holland
City Manager
RESOLUTION NO. 2024-
A RESOLUTION RESCINDING CITY OF NEWMAN RESOLUTION 2018-21 AND
IMPLEMENTING A LOW-INCOME UTILITY RATE SUBSIDY
WHEREAS, the City recognizes that some families are in financial need of assistance with regard to their utility charges; and
WHEREAS, a low income wastewater rate subisdy program under Resolution 2018-21 already exists, but needs to be replaced with a low income utility rate subsidy; and WHEREAS, Proposition 218 and Proposition 26 do not allow a customer to receive a discount on their utility rates if that discount is paid for with higher rates to other customers; and WHEREAS, current law does allow a subsidy to be provided as long as that subsidy comes from a discretionary fund, such as the City's General Fund; and WHEREAS, the City Council of the City of Newman is desirous of providing this subsidy to help low-income families.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Newman directs Staff to rescind Resolution 2018-21 and implement the following subsidy program:
How to qualify for the Low Income Utility Rate Subsidy
1. Applicant must reside at the service address on the subsidy application.
2. Applicant's name must be on the utility bill as the responsible party.
3. Applicant's service address must be a single family home or a multi-family home where each separate housing unit has its own City of Newman utility bill.
4. On May 31 of each year, the customer's qualification for subsidy expires and customer will need to resubmit their application; and re-qualify for the subsidy. This expiration ties to the date PG&E updates their CARE Income Guidelines. Subsidy's will be applied on the first billing after the application is received and approved.
5. Customer must submit proof of low income status by one of the following methods:
a. Most recent Form 1040 or 1040ez tax return filed with the Internal Revenue Service (IRS)
1. The name and address of the 1040 or 1040ez tax return must match the name and address on the utility account applying for the subsidy.
11. The annual income of the household must be below the amounts listed on PG&E's CARE Income Guidelines for the number of people living in the residence.
Or
b. Providing proof ofreceiving assistance from one of the following assistance programs:
• EBT /CalFresh/SNAP (Food Stamps)
• Low Income Home Energy Assistance Program (LIHEAP)
• Women, Infants, and Children (WIC)
• CalFresh/SNAP (Food Stamps)
• CalWORKs (TANF) or Tribal TANF
• Head Start Income Eligible (Tribal Only)
• Supplemental Security Income (SSI)
• Medi-Cal for Families (Healthy Families A & B)
• Bureau of Indian Affairs General Assistance
• Medicaid/Medi-Cal (under age 65)
• Medicaid/Medi-Cal (age 65 and over)
Subsidy Amount
If the customer qualifies under the above requirements, they will receive a 20% reduction of the current month's billed amount. The subsidy is for monthly utility services only. It does not provide a reduction in late fees, penalties, reconnection charges, or deposits.
Program Funding
The City will use General Fund monies to reimburse all funds whose revenues have been affected by this subsidy program, on an annual basis.
The foregoing resolution was introduced at a regular meeting of the City Council of the City of Newman held on the 10th of December, 2024 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
Honorable Mayor and Members
of the Newman City Council
Agenda Item: 11.c.
City Council Meeting
of December 10, 2024
A RESOLUTION RECEIVING AND ACCEPTING THE GENERAL PURPOSE FINANCIAL
STATEMENT AND TRANSPORTATION DEVELOPMENT ACT AUDITS FOR THE FISCAL YEAR ENDING JUNE 30, 2024
RECOMMENDATION:
It is recommended that Council approve Resolution No. 2024- receiving and accepting the General Purpose Financial Statement and Transportation Development Act audits for the Fiscal Year ending June 30, 2024.
BACKGROUND:
Each year the City's financial records are audited by an independent Certified Public Accounting firm. This year O'Connor & Company 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 $(7 40,202). The Financial Statements audit shows the City of Newman General Fund ending balance at $3,894, 144. This figure is an decrease from the beginning fund balance of $4,271,861 by $(377,717); an improvement of $362,485 over our projected deficit from the beginning of the year. The deficit is due in part to the purchase of replacement vehicles and equipment in the amount of $509,515. Over the last 5 years the General Fund has increased it balance by $852, 157.
We save up during some years to make purchases in the future. This year was a purchase year.
General Fund revenues originally were budgeted at $6,713,324 (including Transfers In). The City's General Fund revenues at the end of the fiscal year were $7,100,027; which is a $386,703 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 $7,558,315 (including Transfers out). The City's General Fund expenditures at the end of the fiscal year were $7,477,744; which is a $80,571 reduction. A large portion of that reduction came from Capital Outlay, which was $648,897 below budget. A more detailed analysis is found in the Management's Discussion and Analysis and Notes of the financial statements.
Pages 1 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 TDA.
FISCAL IMPACT:
The cost of the audit was budgeted and came in at the budgeted amount.
CONCLUSION:
The audit is considered an un-modified opinion. An un-modified opinion is the best opinion an independent auditor can give. 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. 2024- receiving and accepting the General Purpose Financial Statement and Transportation Development Act audits for the Fiscal Year ending June 30, 2024.
ATTACHMENTS:
1. Resolution No. 2024-
2. City of Newman Basic Financial Statements - June 30, 2024 rzw~ly fu:fkt-s
Lewis Humphries
Finance Director
REVIEWED/CONCUR:
>;;:~ Michael Holland
City Manager
RESOLUTION NO. 2024-
A RESOLUTION RECEIVING AND ACCEPTING THE GENERAL PURPOSE
FINANCIAL STATEMENT AND TRANSPORTATION DEVELOPMENT ACT AUDITS FOR THE FISCAL YEAR ENDING JUNE 30, 2024
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, 2024; 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, 2024, 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 10th day of December, 2024, 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 of Newman,
County of Stanislaus, State of California
CITY OF NEWMAN
NEWMAN, CALIFORNIA
ANNUAL FINANCIAL REPORT
JUNE 30, 2024
DRAFT
11/20/2024
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 GovernmentaJ 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
Opinions
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, 2024, 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, each major fund, and the aggregate remaining fund information of City of Newman, as of June 30, 2 24, and the respective changes in financial position and where applicable, cash flows thereof, for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City of Newman, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about 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 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.
Supplementary 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, 2024
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, 2024. 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 7.7% over the prior year. Revenues from Sales Taxes increased by 10.0%. General Fund Revenues increased in all areas with the exception of Fines & Forfeitures, Intergovernmental, and Other Revenues. The largest revenue increases came · from Charges for Services, Investment Earnings, and Property Taxes. The main reason for the increase in revenues is the increase in home values, increases in investment performance, and increases in the use of City Services.
On February 1, 2012, all Redevelopment Agencies (RDA) statewide were dissolved with the California Supreme Court upholding ABxl-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 has transferred or sold all former RDA properties.
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.
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.
- 4 -
City of Newman
MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2024
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 goverhmental 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.
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.
- 5 -
City of Newman
MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2024
Comparisons of Budget and Actual financial information are presented for the General Fund, as well as the CDBG Fund, and State and Federal Grants Funds 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 of Net position and Statement of Activities, while Tables 4 and 5 focus on the City's Business-type Statement ofNet Position and Statement of Activities.
Governmental Activities
Table 1
Governmental Net Position at June 30, 2024
Governmental Governmental
Activities 2024 Activities 2023
Current and other assets 20,735,818 $ 21,602,909
Capital assets 23~817~259 13~635~208
Total assets 44~553~077 35)38) 17
Deferred outflows of assets 2) 74~891 2~057~884
Long-term debt outstanding 5,191,160 4,563,216
Other liabilities 1)00~212 2~046~903
Total liabilities 6A91)72 6~610~119
Deferred inflows of assets 319 834 1,275,590
Net position:
Investment in capital assets 23,817,259 13,635,208
Restricted 17,643,957 16,440,957
Unrestricted 0~544A54) (665~873)
Total net position $ 39916762 $ 29 410 292
The City's governmental net position amounted to $39,916,762 as of June 30, 2024; an increase of $10,506,470 from 2023. This increase is the Change in Net Position reflected in the Governmental Activities column of the Statement of Activities shown in Table 2. The City's net position as of June 30, 2024, comprised the following:
• Cash and investments comprised $14,611,077 in the city treasury. 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 $1,995,102 of current receivables, lease receivables of$109,233 and loans receivable for $3,979,465.
• Prepaid items of $40,941 which is explained in Note 1-D. • Capital assets of $23,817,259, net of depreciation charges, which includes all the City's capital assets used in governmental activities.
- 6 -
City of Newman
MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2024
• Current liabilities, including accounts payable, claims and other amounts due currently, total $1,079,466.
• Accrued compensated absence liabilities payable to employees of $220,746 is explained in Note 1-D and Note 3-G to the financial statements.
• Net pension liability of $5,191,160 is explained in Note 4-C. • Net investment in capital assets of $23,817,259, representing the City's investment in capital assets used in Governmental Activities.
• Restricted net position totaling $17,643,957, 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 $(1,544,454) of unrestricted net position (deficit) as of June 30, 2024.
Sources of Revenues
Charges for
Services~
11% ~
Taxes
21%
Use of
money and
property
2%
Grants and
contributions
66%
The Sources of Revenue Chart above shows that during fiscal year 2023-2024 21 % ($3,989,910) of the City's governmental activities revenue came from Taxes while 66% ($12,455,919) came from Grants and Contributions, 11 % ($2,129,531) came from Charges for Services, and the remaining 2% ($419,453) came from the Use of Money and Property (investments).
- 7 -
City of Newman
MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2024
Functional Expenses
Culture &
Leisure
Publi
Works
42.0%
Debt Service
General
11%
Public Safety
40%
The Functional Expenses Chart above includes only the current year's expenses; it does not include capital outlays, which are now added to the City's capital assets. As the Chart shows, General Government is 11 % ($881,002) of total government expenses, Community Development is 2% ($172,962), Public Safety is 40% ($3,442,860), Public Works is 42% ($3,536,349), Culture & Leisure is 5% ($455, 170). - 8 -
City of Newman
MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2024
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
Governmental Governmental
Activities Activities
2024 2023
Expenses
General government $ 881,002 $ 852,171
Public Safety 3,442,860 1,520,299
Public Works 3,536,349 3,570,080
Community Development 172,962 165,377
Culture and Leisure 455) 70 379 783
Total expenses 8.488,343 6.487, 710
Revenues
Program Revenues:
Charges for services 2,129,531 1,922,854
Operating grants and contributions 12,455~919 4~876,497 Total program revenues 14~585,450 6~799)51
General revenues:
Taxes 3,989,910 3,724,087
Investment earnings 419,453 (8,522)
Other 258)38
Total general revenues 4,409)63 3~973,703
Total revenues 18,994,813 10,773,054
Change in net position $ 10 506 470 $ 4 285~344
As Table 2, Changes in Governmental Net Position above shows, $14,585,450 (77%) of the City's fiscal year 2024 Governmental Revenue, came from Program Revenues and $4,409,363 (23%) came from General Revenues such as taxes, interest, and transfers.
Program revenues were composed of charges for services of $2,129,531, which include permit revenues, fees and charges used to fund expenses incurred in providing services and $12,455,919 of operating and capital grants and contributions which include gas tax revenues 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.
- 9 -
City of Newman
MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2024
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 the total program cost less than the revenues generated by those specific activities.
General government
Public Safety
Public Works
Community Development
Culture and Leisure
Totals
Business-type Activities
Table 3
Governmental Activities
Net (Expense)
Revenue
From Services
2024
$ (881,002)
(3,353,879)
8,539,235
364,807
1,427,946
$ 6.097.107
Net (Expense)
Revenue
From Services
2023
$ (793,758)
( 1, 406, 626)
852,147
356,960
1,302,918
$ 311 641
The Statement ofNet Position and Statement of Activities present a summary of the City's Business-type Activities that are composed of the City's enterprise funds.
Table 4
Business-Type Net Position
Business-Type Business-Type
2024 2023
Current and other assets $ 8,752,563 $ 8,318, 193
Capital assets 30=252)30 28=927=470
Total assets 39=004=693 37,245,663
Deferred Outflows of Resources 900=878 982,836
Long-term debt outstanding 11,365,968 11,631,373
Other liabilities 443=020 583=280
Total liabilities 11=808=988 12,214=653
Deferred Inflows of Resources 92=608 533,966
Net position:
Investment in capital assets 21,036,430 19,475,470
Unrestricted 6=967=545 6=004=410
Total net position $ 28 003 975 $ 25 479 880
The net position of business-type activities increased $2,524,095 in fiscal year 2024. - 10 -
City of Newman
MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2024
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
2024
$ 420,292
2,103,803
$ 2.524 095
Net (Expense)
Revenue
From Services
2023
$ (22,530)
(257,474)
$ (280.004)
General Fund revenues increased $321,340 this fiscal year. Increases in Property Taxes, Sales Tax, Other Tax & Franchise, Licenses & Permits, Investment Earnings, and Charges for Services, out weighted decreases in Fines and Forfeitures, Intergovernmental and Other Revenues. Actual revenues exceeded original budgeted amounts by $345,509.
Property Taxes revenues increased $94,269, Charges for Services increased $115, 192 and Fines and Forfeiture revenues decreased $24,692. Increases were due to increased property values and more residents using local government services.
General Fund expenditures were $7,305,038, an increase of $663,367 from the prior year. Expenditures were $314,604 less than the final budget, primarily related to cost reductions associated with General Government, Planning & Community De elopment, and Capital Outlay.
As of June 30, 2024, the General Fund's ending fund balance totaled $3,894,144; a decrease of $(377,717) 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.
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 now reflected in our books as a long-term loan receivable. Valley Manor Housing represents the largest of these receivables. Their current outstanding balance is $932,564.
- 11 -
City of Newman
MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2024
Public Facility Improvement Fund
This fund accounts for the improvement of public facilities funded by developer fees. In fiscal year 2024, the fund received $384,438 in developer fees. Developer fee revenue increased $222,272 over the prior year. This increase is due to new homes under construction. The Northwest Expansion will expand once it gets underway. The fund's fiscal year end fund balance of$4,985,330 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 ($1,941,651 ). This fund typically must expend funds prior to beirig 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 ,095,674. 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$207,774 to a total of$2,905,247 in fiscal year 2024. This increase in revenues was due to an increase in both water rates and the addition of new homes. Operating Expenses decreased $112,058 to $2,617,762. There was a resulting operating income of $287,485. The fund's net position increased $420,292.
The fund has an outstanding loan 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 $1 ,442,266.
Sewer Fund
Operating Revenues increased by $34,593 to a total of $3,771 ,856 in fiscal year 2024 due to there being no increase in sewer rates but only an increase in the number of new homes. Operating Expenses decreased $1,496,939 to $2,470,153. There was a resulting change in net position of $2,103,803. The fund's net position increased to a total of $23,566,443. The Sewer Fund has no outstanding bonds. - 12 -
City of Newman
MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)
For the Fiscal Year Ended June 30, 2024
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 2024, the City reported the cost of all its infrastructure assets and computed the amount of accumulated depreciation for these assets based on their original acquisition dates. At the end of fiscal year 2024 the cost of infrastructure and other capital assets recorded on the City's financial statements was as shown in Table 6 below:
Table 6
Capital Assets at Year-end
Balance at Balance at
June 30, 2024 June 30, 2023
Governmental Activities
Land 4,204,174 $ 4,204,175
Streets & Roads and Infrastructure 7,369,571 3,906,657
Buildings & Improvements 11,416,029 11,373,250
Construction in Progress 8,673,545 1,578,931
Equipment 4,083,491 3, 765, 164
Accumulated depreciation (1 C929,551) (112192,969)
Governmental activity capital assets, net $ 23 817 259 $ 13 635 208 Business-type Activities
Land $ 13,482,780 $ 13,482,780
Construction in Progress 1,841,697 1,033,723
Buildings 1,063,798 1,055,252
Plant and Equipment 22,097,192 21,025,985
Accumulated depreciation (8,233)37) (7 ,670,270)
Business-type activity capital assets, net $ 30 252 130 $ 28 927 470 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, 2024
DEBT ADMINISTRATION
The City issued no new bonded debt in fiscal year 2024. 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, 2024, the City's debt comprised:
Business-type Activity Debt:
Other Long-Term Obligations:
Table 7
Outstanding Debt
2018 Water Resources Quality Control Board Installment Loan Total Business-type Activity Debt:
CONTACTING THE CITY'S FINANCIAL MANAGEMENT
June 30, 2024 June 30, 2023
$ 9,215. 700 $ 9,452,000
$ 9 215 700 $ 9 452.000
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 ofNewman, at 938 Fresno Street, Newman, CA 95360.
- 14 -
City of Newman
STATEMENT OF NET POSITION
June 30, 2024
Prima~ Government
Governmental Business-type
Activities Activities
ASSETS
Cash and investments $ 14,611,077 $ 8, 120,578 $
Accounts receivable 1,995, 102 631,985
Loans receivable 3,979,465
Prepaid items 40,941
Leases receivable 109,233
Nondepreciable capital assets 12,877,719 15,324,477
Depreciable capital assets, net 10,939,540 14,927,653
Total assets 44,553,077 39,004,693
DEFERRED OUTFLOWS OF RESOURCES
Pension deferrals 2, 174,891 900,878
LIABILITIES
Accounts payable and other 1,079,466 346,615
Compensated absences 220,746 96,405
Net pension liability 5, 191, 160 2,150,268
Long-term liabilities:
Due within one year 236,300
Due in more than one year 8,979,400
Total liabilities 11,808,988
DEFERRED INFLOWS OF RESOURCES
Leases 96,260
Pension deferrals 223,574 92,608
Total deferred inflows of resources 319,834 92,608
NET POSITION
Net investment in capital assets 23,817,259 21,036,430
Restricted for:
Capital projects 4,985,330
Community development projects 12,658,627
Unrestricted (deficit) {1,544,454) 6,967,545
Total net position $ 39,916,762 $ 28,003,975 $
The accompanying notes are an integral part of these financial statements. - 15 -
Totals
22,731,655
2,627,087
3,979,465
40,941
109,233
28,202, 196
25,867, 193
83,557,770
3,075,769
1,426,081
317, 151
7,341,428
236,300
8,979,400
18,300,360
96,260
316, 182
412,442
44,853,689
4,985,330
12,658,627
5,423,091
67,920,737
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
$ 881,002
3,442,860
3,536,349
172,962
455, 170
8,488,343
2,617,762
2,470, 153
5,087,915
$ 13,576,258
City of Newman
STATEMENT OF ACTIVITIES
For the year ended June 30, 2024
Program Revenues
Fines, Fees & Operating
Charges Grants &
For Services Contributions
$ $
88,981
157,434 11,918,150
537,769
1,883,116
2, 129,531 12,455,919
2,997,293
4, 126,21 2
7, 123,505
$ 9,253,036 $ 12,455,919
General revenues:
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
$ (881,002) $ $ (881,002)
(3,353,879) (3,353,879)
8,539,235 8,539,235
364,807 364,807
1,427,946 1,427,946
6,097,107 6,097, 107
379,531 379,531
1,656,059 1,656,059
2,035,590 2,035,590
6,097, 107 2,035,590 8,132,697
1,311,704 1,311,704
745, 168 745, 168
1, 180,546 1, 180,546
754,054 754,054
419,453 486,943 906,396
(1,562) 1,562
4,409,363 488,505 4,897,868
10,506,470 2,524,095 13,030,565
29,410,292 25,479,880 54,890,172
$ 39,916,762 $ 28,003,975 $ 67,920,737
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
$ 1,447,335 $
564,731
109,233
2,348,545
40,941
$ 4,510,785 $
$ 347,224 $
200
172,957
520,381
96,260
40,941
3,853,203
3,894,144
$ 4,510,785 $
City of Newman
GOVERNMENTAL FUNDS
BALANCE SHEET
June 30, 2024
Public Facility
Improvement
CDBG Fund
1,374,830 $ 5,026, 157
3,646,965
5,021,795 $ 5,026, 157
i'
$ 40,827
40,827
5,021,795 4,985,330
5,021,795 4,985,330
5,021,795 $ 5,026, 157
State Federal
Grants Grants
Fund Fund
$ $ 1,078,077
756,526
32,500
$ 756,526 $ 1, 110,577
$ 349,632 $ 14,903
2,348,545
2,698, 177 14,903
1,095,674
{1,941,651)
_____11941,651) 1,095,674
$ 756,526 $ 1, 110,577
The accompanying notes are an integral part of these financial statements. - 17 -
Total
Non-Major Govern mental
Funds Funds
$ 5,684,678 $ 14,611,077
673,845 1,995, 102
300,000 3,979,465
109,233
18,271 2,366,816
40,941
$ 6,676,794 $ 23,102,634
$ 39,648 $ 792,234
1,651 1,851
18,271 2,366,816
112,413 285,370
171,983 3,446,271
96,260
40,941
6,541,158 17,643,957
{36,347) 1,875,205
6,504,811 19,560, 103
$ 6,676,794 $ 23, 102,634
City of Newman
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET
WITH THE GOVERNMENTAL ACTIVITIES
STATEMENT OF NET POSITION
For the year ended June 30, 2024
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
220,746
5,191,160
223,574
The accompanying notes are an integral part of these financial statements. - 18 -
$ 19,560,092
23,817,259
2, 174,891
(5,635,480)
$ 39,916,762
City of Newman
GOVERNMENTAL FUNDS
STATEMENT OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES For the year ended June 30, 2024
Public Facility State Federal
Improvement Grants Grants
General CDBG Fund Fund Fund
Revenues
Property tax $ 1,311,704 $ $ $ $
Sales tax 745, 168
Other tax and franchises 1,594,220
Licenses and permits 157,434
Fines and forfeitures 88,981
Investment earnings 199,120 53,085 77,860 6,085
Intergovernmental 73,003 6,967,601 2,702,458
Impact fees 384,438
Other revenue 537,769
Charges for services 1,705, 134
Total revenues 6,412,533 53,085 462,298 6,967,601 2,708,543 Expenditures
General government 880,839 163
Public safety 3,812,531
Public works 1,983,536 173 586 7,845, 166 3,073,381
Planning and community development 172,962
Culture and leisure 455, 170
Capital outlay 2791019
Total expenditures 7,305,038 173 279,768 7,845, 166 3,073,381 Excess (deficiency) of revenues
over expenditures (892,505) 52,912 182,530 (877,565) (364,838) Other financing sources (uses)
Transfers in 687,494 10,238
Transfers out {172,706) {878)
Total other financing sources (uses) 514,788 9,360
Net change in fund balances (377,717) 52,912 182,530 (868,205) (364,838) Fund balance - beginning 4,271 ,861 4,968,883 4,802,800 {1,073,446) 1,460,512 Fund balance- ending $ 3,894, 144 $ 5,021,795 $ 4,985,330 $ (1,941,651) $ 1,095,674 The accompanying notes are an integral part of these financial statements. - 19 -
Total
Non-Major Governmental
Funds Funds
$ $ 1,311,704
745, 168
340,379 1,934,599
157,434
88,981
83,304 419,454
1,421,501 11, 164,563
369, 149 753,587
537,769
177,982 1,883,116
2,392,315 18,996,375
881,002
13,847 3,826,378
541,368 13,444,210
172,962
455, 170
279,019
555,215 19,058,741
1,837,100 (62,366)
697,732
{525,710) {699,294)
{525,710) {1,562)
1,311,390 (63,928)
5, 193,421 19,624,031
$ 6,504,811 $19,560, 103
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, 2024
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 ($10,918,634) exceed depreciation ($736,582) 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 plan 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 -
$ (63,928)
10, 182,051
4,829
383,518
$ 10,506,470
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, 2024
Business-Type Activities
Enteq~~rise Funds
Sewer Water
Fund Fund
$ 5,975,457 $ 2,145,121 $
340,096 291,889
18,041, 164 12,210,966
24,356,717 14,647,976
451 ,900 448,978
62,637 76,814
99, 150
54,461 41,944
108,014
1,078,622 1,071,646
9,215,700
1,195,720 10,613,268
46,454 46, 154
18,041, 164 2,995,266
5,525,279 1,442,266
$ 23,566,443 $ 4,437,532 $
The accompanying notes are an integral part of these financial statements. - 21 -
Totals
8, 120,578
631,985
30,252, 130
39,004,693
900,878
139,451
99, 150
96,405
108,014
2, 150,268
9,215,700
11,808,988
92,608
21,036,430
6,967,545
28,003,975
City of Newman
PROPRIETARY FUNDS
STATEMENT OF REVENUES! EXPENDITURES!
AND CHANGES IN NET POSITION
For The Year Ended June 30, 2024
Business-Tl:~e Activities-Enter~rise Funds
Sewer Water
Fund Fund Total
Operating revenues
Service charges $ 3,771,688 $ 2,857,175 $ 6,628,863
Miscellaneous revenues 168 48,072 48,240
Total operating revenues 3,771,856 2,905,247 6,677, 103 Operating expenses
Employee services 805,249 806,418 1,611,667
Supplies and services 1,493,778 1,419,403 2,913, 181
Depreciation 171 ,126 391,941 563,067
Total operating expenses 2,470, 153 2,617,762 5,087,915 Total operating income (loss) 1,301, 703 287,485 1,589, 188 Nonoperating revenues (expenses)
Investment earnings 446, 181 40,761 486,942
Development fees 354,356 92,046 446,402
Interest expense
Total nonoperating revenues (expenses) 800,537 132,807 933,344 Income (loss) before transfers 2,102,240 420,292 2,522,532 Transfers in 1,563 1,563
Transfers out
Total transfers 1,563 1,563
Change in net position 2, 103,803 420,292 2,524,095
Net position - beginning 21 ,462,640 4,017,240 25,479,880 Net position - ending $ 23,566,443 $ 4,437,532 $ 28,003,975 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, 2024
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 $ 3,749,401
(1,655,911)
(1,005,043)
1,088,447
1,563
1,563
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Development fees
Acquisition of capital assets
Principal paid on capital debt
Net cash provided (used) by capital
and related financing activities
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received
Net cash provided by investing activities
Net increase in cash and cash equivalents
Cash and equivalents, July 1
Cash and equivalents, June 30
RECONCILIATION OF OPERATING INCOME TO
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES
Operating income
Adjustments to reconcile operating income
To net cash provided (used) by operating activities
Depreciation expense
Changes in assets and liabilities:
(Increase) decrease in deferred outflows of resources
Accounts receivable
lnterfund accounts
Increase (decrease) in accounts payable
Compensated absences
Deferred inflows of resources
Net pension liability
Net cash provided (used) by operating activities
354,356
(1,861,457)
(1,507, 101)
446,180
446,180
29,089
5,946,368
$ 5,975,457
$1,301,703
171,126
45,390
(22,455)
(162,133)
2,620
(223,719)
{24,085)
$ 1,088,447
$ 2,841,618
(1,402, 112)
(990,547)
448,959
92,046
(26,269)
(236,300)
(170,523)
40,761
40,761
319,197
1,825,924
$ 2,145,121
$ 287,485
391,941
36,568
(63,629)
17,291
1,962
(217,639)
{5,020)
$ 448,959
The accompanying notes are an integral part of these financial statements. - 23 -
$ 6,591,019
(3,058,023)
(1,995,590)
1,537,406
1,563
1,563
446,402
(1,887,726)
(236,300)
(1,677,624)
486,941
486,941
348,286
7,772,292
$ 8, 120,578
$1,589,188
563,067
81,958
(86,084)
(144,842)
4,582
(441,358)
{29, 105)
$ 1,537,406
City of Newman
STATEMENT OF FIDUCIARY NET POSITION
PRIVATE PURPOSE TRUST FUND
June 30, 2024
Assets
Cash and investments
Accounts receivable
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
$ 146,056
225,910
3771790
749,756
4,876
485,822
160,000
525,000
1, 175,698
$ (425,942)
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, 2024
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
291,820
19,455
311,275
76,644
40,850
117,494
193,781
(619,723)
(425,942)
The accompanying notes are an integral part of these financial statements. - 25 -
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
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. which 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.
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. - 26 -
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) B. Government-wide and Fund Financial Statements (concluded) 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 based on separate funds, each of which is 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 how 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 and fiduciary 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 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.
Non-current portions of long-term receivables due to governmental funds are reported on their balance sheets despite 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 the 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 sources rather than as a fund liability. Amounts paid to reduce long-term indebtedness are reported as fund expenditures.
- 27 -
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Measurement Focus. Basis of Accounting and Basis of Presentation (continued) Property taxes and taxpayer-assessed tax revenues (e.g., franchise taxes, sales taxes, motor vehicle fees, etc.) net of estimated refunds and uncollectible amounts, and interest associated with the current fiscal period are all considered susceptible to accrual 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 required 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.
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 principal ongoing operations. The principal operating revenues of the enterprise and internal service funds are charges to customers for sales and services, including water and sewer charges.
- 28 -
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Measurement Focus. Basis of Accounting and Basis of Presentation (concluded) 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 definition 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
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.
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 NIA 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) N/A 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.
- 29 -
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets. Liabilities. Net Position or Equity (continued) 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 10th, the second installme t 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.
The minimum property value that 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 space. 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 asset 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 during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. - 30 -
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets. Liabilities. Net Position or Equity (continued) 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 commencement 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 non-cancellable 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.
Capital Assets
Capital assets, which include property, plant, and equipment and infrastructure assets (e.g. roads, bridges, sidewalks, traffic lights and signals, streetlights 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
- 31 -
20-40 years
40 years
3-6 years
20 years
20 years
75 years
20 years
40 years
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets. Liabilities. Net Position or Equity (continued) 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.
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 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 ~n 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.
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 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 represented 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. All other net positions are considered unrestricted.
Unrestricted describes the portion of Net Position that is not restricted as to use. - 32 -
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (concluded) D. Assets. Liabilities. Net Position or Equity (concluded) Net Position Flow Assumption
Sometimes the government will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. To calculate the amounts to report as restricted - net position and unrestricted - net position in the government-wide financial statements, a flow assumption must be made about the order in which the resources are applied. It is the government's policy to consider restricted - net position to have been depleted before unrestricted - net position is applied.
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 more than 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.
Fund Balance Flow Assumption
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.
Restricted Governmental Fund Balances
Of the $17,643,957 restricted for governmental activities, $6,042,772 is restricted for housing and community development, $10,220,492 for facilities and infrastructure, and $1,380,693 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. - 33 -
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
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 at 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, 2024, the following funds had a deficit fund balance:
State 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.
C. Elimination of lnterfund Activity
During operations, the City has activity between funds for various purposes. Any residual balances outstanding at year end is reported as due from/to other funds and advances to/from other funds.
While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Balances between the funds included in governmental activities (i.e. , the governmental funds and internal service funds) are eliminated so that only the net amount is included as internal balances in the governmental activities' column. Similarly, balances between the funds included in business-type activities (i.e., the enterprise funds) are eliminated so that only the net amount is included as internal balances in the business-type activities column.
Further, certain activity occurs during the year involving transfers of resources between funds. In fund financial statements these amounts are reported as gross amounts as transfers in/out. While reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Transfers between the funds included in governmental activities are eliminated so that only the net amount is included as transfers in the governmental activities' column. Similarly, balances between the funds included in business-type activities are eliminated so that only the net amount is included as internal balances in the business-type activities column.
NOTE 3 - DETAILED NOTES ON ALL FUNDS
A Cash and Investments
Cash and investments as of June 30, 2024 are classified in the accompanying financial statements as follows:
Statement of net position:
Cash and investments
Successor agency (fiduciary funds)
Total cash and investments
- 34 -
$ 22,731,655
146.056
$ 22 877 711
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 3 - DETAILED NOTES ON ALL FUNDS (continued)
A. Cash and Investments (continued)
Cash and investments as of June 30, 2024 consisted of the following :
Cash on hand
Deposits with financial institutions
Investments in LAIF
Total cash and investments
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 Level2
$ $
926,855
$ $ 926 855
$ 1,300
21,056,516
1.819.895
$ 22 877 711
Exempt
$ 207,034
42,299
8, 195,705
1.819.895
$ 10 264 933
Total
$ 207,034
969, 154
8,195,705
1.819.895
11, 191,788
11.684,623
$ 22 876 411
Investment Maturities
Less than 1 to 3
Total 1 Year Years Rating
US Bank $ . 207,034 $ 207,034 $ Not rated
UBS Financial Services 969, 154 42,299 926,855 AAA
Central San Joaquin Valley RMA Pool 8, 195,705 8, 195,705 Not rated Local Agency Investment Fund 1,819,895 1,819,895 Not rated Total $ 11 191 788 $ 1Q 264 933 $ 926 855
Disclosures Relating to Inter-est Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates.
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 measured by the 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 custodial credit risk for deposits and 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 requires California banks and savings and loan associations to secure an entity's deposits by pledging government securities with a value of 110% of an entity's deposits. California law also allows financial institutions to secure entity deposits by pledging first trust deed mortgage notes having a value of 150% of an entity's total deposits. - 35 -
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 3 - DETAILED NOTES ON ALL FUNDS (continued)
A. Cash and Investments (concluded)
The entity's Treasurer may waive the collateral requirement for deposits which are fully insured up to $250,000 by the FDIC. The collateral for deposits in federal and state-chartered banks is held in safekeeping by an authorized agent of depository recognized by the State of California Department of Banking. The collateral for deposits with savings and loan associations is generally held in safekeeping by the Federal Home Loan Bank in San Francisco, California as an agent of depository.
These securities are physically held in an undivided pool for all California public agency depositors.
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 which approximates fair value. The fund requires notification of redemptions prior to 14 days to avoid penalties.
Central San Joaguf n Valley RMA Pool
Central San Joaquin Valley RMA Pool fund is considered an external investment pool as defined by the GASB and as such are recorded at amortized cost which approximate fair value. These funds are not subject to fair value. The fund requires notification of redemptions prior to 14 days to avoid penalties.
The pool is under the oversight of the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The CSJVRMA is governed by a Board of Directors and Executive Committee responsible for administration and operation of the CSJVRMA. The Executive Committee is comprised of elected officers who are elected by each region. The CSJVRMA is a Joint Powers Authority with a set of bylaws.
Fair Value Measurements
GASB 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 did not have investments subject to recurring fair value measurements as of June 30, 2024 except as noted previously.
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.
- 36 -
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 3 - DETAILED NOTES ON ALL FUNDS (continued)
B. Accounts Receivable
Receivables at June 30, 2024 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.
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. Tne amount outstanding as of June 30, 2024 is $3,646,965 and consists of $1,566,510 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 indlviduals 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 $300,000 consist 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' income verified for compliance with the program.
The loans receivable of $32,500 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. There is no renewal options included in these lease agreements. 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, 2024
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.
The City is not certain if the option to renew will be exercised. 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 2024, the City recognized $61,301 of lease revenue and $2,485 of interest revenue under the leases. The expected future minimum lease payments to be received are as follows:
CSG Consultants State Farm
926 Fresno St. 1404 Main St. 1162 Main Street Total Total June 301 Princi~al Interest Princi~al Interest in i~al Interest Princi~al Interest 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 51766 66 221025 255
Totals $ 79 559 $ 1 359 $ 27 705 $ 1 455 $ 1 969 $ 7 $ 1 Q9,233 $ 2 821 Balance Balance
Lease Deferred Inflows Amortization 7/1/23 Additions Deletions 6130124 $ 1§7 561 ~$==== $ 61 3Q1 $ 96 26Q
D. Capital Assets
Capital asset activity for the year ended June 30, 2024 was as follows:
Balance Balance
Govern mental-type Activities 7/1/23 Additions Deletions 6130124 Capital assets not being depreciated:
Land $ 4,204, 175 $ $ $ 4,204,175
Construction in progress 115781931 7A881037 393A23 816731545 Total capital assets not being depr.: 5J831106 7A881037 393A23 121877J19 Capital assets being depreciated:
Building and improvements 11,373,250 42,779 11,416,029
Infrastructure 3,906,657 3,462,914 7,369,571
Equipment and vehicles 3J651164 3181327 41083A91
Total capital assets being depreciated 1910451071 318241020 2218691091 Less accumulated depreciation for:
Building and improvements (5,933,392) (330,379) (6,263, 771) Infrastructure (2,309, 150) (172,256) (2,481,406)
Equipment and vehicles (21950A27) (2331947) (311841374) Total accumulated depreciation (1111921969) (7361582) (1119291551) Net capital assets being depreciated 718521102 31087A38 1019391540 Total net capital assetsGovernmental-type activities $ 13 635 2Q7 $ 1Q 575 475 $ (393 423) $ 23 817 259 - 38 -
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
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 ~
Balance
Business-type Activities: 7/1/23 Additions Deletions
Capital assets not being depreciated:
Land $13,482,780 $ $
Construction in progress 1,033,723 1,841,697 1,033,723
Total capital assets not being depr.: 14,516,503 1,841,697 1,033,723 Capital assets being depreciated:
Building and improvements 1,055,252 8,546
Infrastructure 19,294,338 1,033,723
Equipment and vehicles 1 )31,647 37 484
Total capital assets being depreciatec 22,081,237 1,079,753 Less accumulated depreciation for:
Building and improvements (468,440) (71,448)
Infrastructure (5, 787, 155) (387,492)
Equipment and vehicles (1,414,675) (104, 127)
Total accumulated depreciation (7,670,270) (563,067)
Net capital assets being depreciated 14,410,967 516,686 Total net capital assets -
Business-type activities $28 927 470 $ 2 358 383 $ 1 033 723 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
$
$
736,582
736 582
Balance
6/30/24
$13,482, 780
1,841,697
15,324,477
1,063,798
20,328,061
1,769,131
23, 160,990
(539,888)
(6, 174,647)
(1,518,802)
(8,233,337)
14,927,653
$30 252 130
391,941
171 126
563,067
lnterfund transfers for the year ended June 30, 2024 consisted of the following amounts:
General Fund
Sewer
State Grants
Gas Tax
Cops Grant
Total
Transfer In
$ 687,494
1,563
10,238
$ 699 295
Transfer Out
$ 172,706
879
338, 154
187,556
$ 699 295
Transfers into the General Fund consisted of $338, 154 from the Gas Tax Fund to cover streets and roads costs, and $187,556 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, 2024
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
$ 18,271
2,348,545
s 2 366 816
These interfund transactions were done to offset negative cash balances.
F. Long-Term Debt
Long-term debt consists of the following:
Business-Type Activities:
Pa:table
$
14,539
2,348,545
3 732
s 2 366 816
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 was 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.
2025
2026
2027
2028
2029
2030-2034
2035-2039
2040-2044
2045-2049
2050-2054
2055-2059
2060-2063
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
945.200
s 9215700
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, 2024:
Beginning Ending Due Within
Balance Additions Deductions Balance One :tear
Business-type Activities:
Well 10 Construction Loan ~9,4521000 ~ ~ 2361300 ~91215.700 ~ 2361300 Total S9 452 QQQ s s 236 3QQ $9 215 7QQ $ 236 3QQ
- 40 -
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
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
$ 225,575
4,829
$ 220 746
Business-type
Activities Total
$ 91 ,823 $ 317,398
4,582 4,582
4 829
$ 96 405 $ 317151
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 2024 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 evaluated 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, 2024.
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, 2024
NOTE 4 - OTHER INFORMATION (continued)
B. Commitments and Contingencies
The City is a party to 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 employers 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 retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries.
Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees' Retirement Law.
The Plans' provisions and benefits in effect at June 30, 2024, are summarized as follows:
City Miscellaneous
Prior to December 1, On or after
December 1, 2010 to prior to January 1, 2013
Hire date 2010 Janua~ 1, 2013
Benefit formula 2.7% @55 2.0%@55 2.0%@60
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50- 55 50-63 50-63
Monthly benefits, as a % of eligible compensation 2.00% - 2.70% 1.426%-2.418% 1.092%-2.418% Required employee contribution rates 8.00% 7.00% 7.75%
Required employer contribution rates 15.24% 11.88% 7.87% City Safety
Prior to December 1, On or after
December 1, 2010 to prior to January 1,
Hire date 2010 Janua~ 1, 2013 2013
Benefit formula 3.0%@50 3.0%@55 2.7% @57
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 50-55 50-57
Monthly benefits, as a % of eligible compensation 3.00% 2.40% - 3.00% 2.00% - 2.70% Required employee contribution rates 9.00% 9.00% 13.75% Required employer contribution rates 25.86% 23.00% 13.76% - 42 -
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
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 member 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 7. 75% (13. 78% for public safety empl0yees) of their annual covered salary. The City makes no required contributions on behalf o the employee's portion. The contribution requirements of plan members and the City are established and may be amended by PERS. The City is required to contribute at an actuarially determined rate. The current rates are 15.240% for Tier 1,
11.880% for Tier 2 and 7.870% for PEPRA plan for non-safety employees, and 25.860% for Tier 1,
23.000% for Tier 2 and 13. 760% for PEPRA plan of police and fire employees, of annual covered payroll. The City has exercised their option to make a lump sum contribution at the beginning of the fiscal year and receive a discount.
For the year ended June 30, 2024, the contribution recognized as part of pension expense for each Plan was as follows:
Contributions - employer
Contributions - employee (paid by employer)
Lump sum contributions (Prepayment paid by employer)
Total
Miscellaneous
$ 246,241
237.782
$ 484 023
Safety
$ 267,747
200.136
$ 467 883
Pension Liabilities. Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions - As of June 30, 2024, 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
$ 3,940,719
3.400.709
$ 7 341 428
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, 2023, and the total pension liability for each Plan used to calculate the netpension liability was determined by an actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 using standard update procedures. The City's proportion of the net pension liability was based on a projection of the City's long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined.
- 43 -
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
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, 2023 and 2024 was as follows:
Proportion - June 30, 2023
Proportion - June 30, 2024
Change - lncrease/(Decrease)
Miscellaneous
0.02505%
0.07781%
-0.05276%
Safety
0.00685%
0.04549%
-0.03864%
Total
0.03190%
0.12330%
-0.09140%
For the year ended June 30, 2024, the City recognized pension expense of $179,883.
At June 30, 2024, 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 contributions
Change in employer's proportion
Pension contributions made subsequent to measurement date Total
$
~
Deferred
Outflows of
Resources
436,389
450,989
1, 103,424
86,248
46,813
9511906
3 075 769
Deferred
Inflows of
Resources
$
(52,604)
(221,894)
(41,684)
$ (316182)
$951,906 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Fiscal year
Ending June 30
2025
2026
2027
2028
2029
Thereafter
Miscellaneous
$ 327,507
218,462
481,764
18,308
Safety
$ 303,695
200,985
374,486
12,991
Change in
Proportion
$ (4,680)
(2, 178)
11 ,987
$ 1,046,041 $ 892, 157 ==$ ====5=c, 1==2==9
- 44 -
Difference
Between
Actual and
Proportionate
Share of
Contributions
$ (144,182)
(16,106)
24,642
Total
$ 482,340
401, 163
892,879
31 ,299
$ (135 646) $ 1,807 681
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 4 - OTHER INFORMATION (continued)
C. Employee Retirement Systems and Plans (continued)
Actuarial Assumptions - The June 30, 2023, valuation was rolled forward to determine the June 30, 2024 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, 2022
June 30, 2023
Entry-Age Normal Cost Method
6.9%
2.3%
Varies by Entry Age and Service
Derived using CalPERS membership data for all funds
Contract COLA up to 2.3% until Purchasing Power
Protection Allowance floor on Purchasing Power applies
The mortality table used was developed based on CalPERS' specific data. The rates incorporate Generational Mortality to capture ongoing mortality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. 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 considered both short-term and longterm 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.
- 45 -
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 4 - OTHER INFORMATION (continued)
C. Employee Retirement Systems and Plans (concluded)
The expected reQI rates of return by asset class are as follows:
Asset Class Assumed Asset Allocation Real Return Years 1-1 O 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.
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 % Liabilit~/(Asset} 5.90% 6.90% 7.90%
Miscellaneous Plans $ 5,954,404 $ 3,940,719 $ 2,283,283 Safety Plans 512861534 3A001709 118581913
Total $ 11 240 938 s 7 341 428 s 4 142 196
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).
The EARSL for PERF C for the measurement period ending June 30, 2023, is 3.8 years, which was obtained by dividing the total service years of 600,538 (the sum of remaining service lifetimes of the active employees) by 160,073 (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. - 46 -
City of Newman
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 4 - OTHER INFORMATION (concluded)
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 determine whether 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, fhe 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,
2025
2026
2027
2028
Total
Principal
$ 160,000
165,000
175,000
185.000
$ 685 000
- 47 -
Interest Total
$ 36,819 $ 196,819
28,219 193,219
19,350 194,350
9 944 194 944
$ 94332 =$=====7=7=9~3=3=2
REQUIRED SUPPLEMENTAL INFORMATION
City of Newman
GENERAL FUND
STATEMENT OF REVENUESl EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the year ended June 30, 2024
(Unaudited)
2024
Variance
With Final
Budgeted Amounts Budget
Original Final Actual Over {Under}
REVENUES
Property tax $ 1,097,800 $ 1,097,800 $ 1,311,704 $ 213,904 Sales tax 740,000 740,000 745, 168 5,168
Other tax and franchise fees 1,495,500 1,495,500 1,594,220 98,720 Licenses and permits 151,900 151,900 157,434 5,534
Fines and forfeitures 72,000 72,000 88,981 16,981
Investment earnings 162,711 162J11 199,120 36,409
Intergovernmental 152,348 152,348 73,003 (79,345)
Service charges and miscellaneous 2, 194,765 2, 194,765 2,242,903 48, 138 Total revenues 6,067,024 6,067,024 6,412,533 345,509
EXPENDITURES
General government 988,895 988,895 880,839 108,056
Public safety 3,744,020 3,744,020 3,812,531 (68,511)
Public works 1,515,167 1,617,167 1,983,536 (366,369)
Planning and community development 183,905 183,905 172,962 10,943 Recreation and leisure 429,758 436,758 455, 170 (18,412) Capital outlay 568,570 648,897 648,897
Total expenditures 7,430,315 7,619,642 7,305,038 314,604 Excess (deficiency) of revenues
over expenditures {1,363,291) {1,552,618) {892,505) 660, 113
OTHER FINANCING SOURCES (USES)
Transfers in 646,300 646,300 687,494 41, 194
Transfers out {128,000) {128,000) {172,706) {44,706)
Total other financing sources and (uses) 518,300 518,300 514,788 {3,512) Net change in fund balance $ {844,991) $ {1,034,318) (377,717) $ 656,601 Fund balance - beginning 4,271,861
Fund balance - ending $ 3,894, 144
- 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, 2024
(Unaudited)
2024
Budgeted Amounts
Original Final Actual
REVENUES
Interest income $ 2,400 $ 2,400 $ 53,085
Intergovernmental 135,827 135,827
Total revenues 138,227 138,227 53,085
Expenditures
Public works 134, 127 134, 127 173
Total expenditures 134, 127 134, 127 173
Excess (deficiency) of revenues
over expenditures 4,100 4,100 52,912
Other financing sources (uses)
Transfers out {2,000) {2,000)
Total other financing sources (uses) {2,000) {2,000)
Net change in fund balances $ 2,100 $ 2,100 52,912
Fund balance - beginning 4,968,883
Fund balance - ending $ 5,021,795
- 49 -
Variance
With Final
Budget
Over {Under}
$ 50,685
{135,827)
{85, 142)
133,954
133,954
48,812
{2,000)
{2,000)
$ 46,812
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, 2024
REVENUES
Intergovernmental
Total revenues
Expenditures
Public works
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other financing sources (uses)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balance - beginning
Fund balance - ending
(Unaudited)
2024
Budgeted Amounts
Original Final Actual
$ 13,228,224 $ 16,743,408 $ 6,967,601
13,228,224 16,743,408 6,967,601
11,851,350 15,725,015 7,845, 166
11,851,350 11,851,350 7,845, 166
1,376,874 1,376,874 {877,565)
351957 35,957 10,238
{878)
35,957 35,957 9,360
$ 1,412,831 $ 1,412,831 (868,205)
{1,073,446)
$ {1,941,651)
- 50 -
Variance
With Final
Budget
Over (Under)
$ {9,775,807)
{9, 775,807)
7,879,849
7,879,849
{1,895,958)
46, 195
{878)
45,317
$ {1,850,641)
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, 2024
(Unaudited)
2024
Budgeted Amounts
Original Final Actual
REVENUES
Interest income $ 11,000 $ 11,000 $ 6,085
Intergovernmental 3,060,964 3,060,964 2,702,458
Total revenues 3,071,964 3,071,964 2,708,543
Expenditures
Public works 3, 761,212 3,761,212 3,073,381
Total expenditures 3,761,212 3,761,2 12 3,073,381
Excess (deficiency) of revenues
over expenditures {689,248) {689,248) {364,838)
Other financing sources (uses)
Transfers in
Total other financing sources (uses)
Net change in fund balances $ (689,248) $ {689,248) (364,838) Fund balance - beginning 1,460,512
Fund balance - ending $ 1,095,674
- 51 -
Variance
With Final
Budget
Over {Under}
$ (4,915)
{358,506)
{363,421)
68_7,831
687,831
324,410
$ 324,410
City of Newman
SCHEDULE OF THE LOCAL GOVERNMENT'S PROPORTIONATE
SHARE OF THE NET PENSION LIABILITY - MISCELLANEOUS
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:
2023 2022
0.07889% 0.07939%
$3,940,719 $3,714,975
$1,893,581 $1,863,318
208.11 % 199.37%
73.50% 73.44%
June 30, 2024
(Unaudited)
Miscellaneous
Plan
2021 2020 2019 2018
0.10445% 0.07885% 0.06005% 0.060160%
$1,983,241 $2,448,472 $2,404,703 $2,267,258
$2,765,014 $2,604,838 $2,371,51 0 $2,282,235
71.73% 94.00% 101.40% 99.34%
84.29% 77.71% 77.73% 77.69%
Benefit Changes. In 2016, benefit terms were modified to base public safety employ,ee 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 -
2017 2016 2015 2014
0.062560% 0.084340% 0.086270% 0.081441%
$3, 115,753 $2,778,484 $2,366,853 $2,011,976
$2,076,731 $1,938,601 $1, 122,557 $1, 159, 152
150.03% 143.32% 210.84% 173.57%
68.90% 68.70% 69.35% 75.80%
City of Newman
SCHEDULE OF THE LOCAL GOVERNMENT'S PROPORTIONATE
SHARE OF THE NET PENSION LIABILITY - SAFETY
June 30, 2024
(Unaudited)
Safety
Plan
Measurement Date 2023 2022 2021 2020 2019 2018
Proportion of the net pension liability 0.04550% 0.04406% 0.03721% 0.03990% 0.05454% 0.03983% Proportionate share of
the net pension liability $3,400,709 $3,027,614 $1,305,761 $3,866,830 $3,404,680 $2,337,046 Covered - employee payroll $1,231,744 $1,206,736 $1,954,526 $1,853,890 $2,1 53,908 $1,510,994 Proportionate share of the
net pension liability as a percentage
of covered-employee payroll 276.09% 250.89% 66.81% 208.58% 158.07% 154.67% Plan fiduciary net position as a
percentage of the total pension liability 75.30% 76.11% 88.85% 73.12% 73.37% 73.39% Notes to Schedule:
Benefit Changes. In 2016, benefit terms were modified to base public safety emplo ee 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 -
2017 2016 2015 2014
0.038830% 0.059250% 0.042670% 0.043510%
$2,358,096 $2, 103,904 $1,758,390 $1,632,087
$1,401, 194 $1,306,524 $ 755,306 $ 798,451
168.29% 161.03% 232.80% 204.41%
71.28% 71.13% 74.63% 75.20%
Fiscal Year End
Contractually required contribution
(actuarially determined)
Contributions in relation to the
actuarially determined contributions
Contribution deficiency (excess)
Covered-employee payroll
during the fiscal year
Contributions as a percentage of
covered-employee payroll
City of Newman
SCHEDULE OF CONTRIBUTIONS
MISCELLANEOUS
June 30, 2024
(Unaudited)
Miscellaneous
Plan
2024 2023 2022 2021 2020 2019 2018 2017 2016
$ 484,023 $ 561,056 $ 528,587 $ 800,802 $ 711,504 $ 491,150 $ 440,368 $ 262, 197 $ 228,579 {484,023) {561,056) {528,587) {433,925) {381,246) {340,723) {330,219) {316,315) {295,218) $ $ $ $ 366,877 $ 330,258 $ 150,427 $ 110, 149 $ {54, 118) $ {66,639) $2,105,872 $1,893,581 $2,604,838 $2,371,510 $2,282,235 $2,076,731 $1,938,601 $1,122,557 $1,159,152
22.98% 29.63% 20.29% 31.18% 23.65% 22.72% 23.36% 19.72% - 54 -
Fiscal Year End
Contractually required contribution
(actuarially determined)
Contributions in relation to the
actuarially determined contributions
Contribution deficiency (excess)
Covered-employee payroll
during the fiscal year
Contributions as a percentage of
covered-employee payroll
2024
$ 467,883
{467,883)
$
$1,419,970
32.95%
$
$
City of Newman
SCHEDULE OF CONTRIBUTIONS
SAFETY
2023
423,431 $
{423,431)
$
June 30, 2024
(Unaudited)
2022 2021
399,734 $ 727,323
{399,734) {414, 122)
$ 313,201
$
$
Safety
Plan
2020
471,064
{356,546)
114,518
$1,231,744 $1,853,890 $2,153,908 $1,510,994
34.38% 21.56% 33.77% 31.18%
- 55 -
2019 2018 2017 2016
$ 331,384 $ 296,797 $ 277,005 $ 256,981
{322,541) {307,010) {291,806) {305,628)
$ 8,843 $ {10,213) $ {14,801) $ {48,647)
$1,401, 194 $1,306,527 $ 755,306 $ 798,451
23.65% 22.72% 36.67% 32.18%
COMBINING AND INDIVIDUAL FUND STATEMENTS 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 because 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, 2024
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 $ 1,763 $ 1,454,953 $ 38,795 $ $ 224,478 $ 31,104 $ $ 381,073 $ 2 Cash with fiscal agent
Accounts receivable 5,203 29,26S 14,409
Loans receivable
Due from other funds
Total assets $ 1,763 $ 1,454,953 $ 43,998 $ 29,269 238,887 $ 31, 104 $ $ 381,073 $ 2 Liabilities & fund balances
Liabilities
Accounts payable $ $ $ 9 $ $ $ $ $ $
Accrued expenses 181
Due to other funds
Other liabilities 110,546
Total liabilities 110,546 190
Fund balances
Restricted 1,763 1,344,407 43,808 29,269 238,887 31,104 381,073 2 Total fund balances 1,763 1,344,407 43,808 29,269 238,887 31 , 104 381,073 2 Total liabilities & fund balances $ 1,763 $ 1,454,953 $ 43,998 $ 29,269 $ 238,887 $ 31,104 $ $ 381,073 $ 2 - 57 -
City of Newman
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
June 30, 2024
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 $ 784, 171 $ $ 1,487,434 $ 916,400 $ 104 $ 289,612 $ (19,941) $ 94,730 $ $ 5,684,678 Accounts receivable 80,796 55,570 (15) 2,791 485,822 673,845 Loans receivable 300,000 300,000
Due from other funds 18,271 18,271
Total assets $ 802,442 $ $ 1,568,230 $ 971,970 $ 89 $ 289,612 $ (19,941) $ 97,521 $ 785,822 $ 6,676,794 Liabilities and fund balances
Liabilities
Accounts payable $ 472 $ $ $ $ 51 $ $ $ 39, 116 $ $ 39,648 Accrued expenses 1,470 1,651
Due to other funds 14,539 3,732 18,271
Other liabilities 1,867 112,413
Total liabilities 472 14,539 51 1,867 40,586 3,732 171,983 Fund balances
Restricted 801,970 1,568,230 971,970 38 289,612 56,935 782,090 6,541,158 Unassigned (deficit) (14,539) (21,808) (36,347)
Total fund balances 801,970 (14,539) 1,568,230 971,970 38 289,612 (21,808) 56,935 782,090 6,504,811 Total liabilities & fund balances $ 802,442 $ $ 1,568,230 $ 971,970 $ 89 $ 289,612 $ (19,941) $ 97,521 $ 785,822 $ 6,676,794 - 58 -
City of Newman
COMBINING STATEMENT OF REVENUES1 EXPENDITURES1
AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
For the year ended June 30, 2024
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 $ 28 $ 20,761 $ 614 $ 2,744 $ 3,555 $ 406 $ 2,181 $ 5,496 $ $ 12,632 Intergovernmental 16,516 186,158 1, 135
Property taxes
Other taxes 340,379
Impact fees 307, 125 62,024
Investment earnings
Service charges and miscellaneous 10,000
Total revenues 28 327,886 17, 130 343, 12_3 10,406 188,339 67,520 13,767 Expenditures
General government
Public safety 13,847
Public works 61,948
Community development
Culture and leisure
Debt service:
Principal
Interest & other charges
Total expenditures 13,847 61,948
Excess(deficiency) of revenues
over expenditures 28 327,886 3,283 343,123 3,555 10,406 188,339 67,520 {48,181) Other financing sources (uses)
Operating transfers in
Operating transfers out {338, 154) {187,556)
Total other financing sources (uses) {338, 154) {187,556) Net change in fund balances 28 327,886 3,283 4,969 3,555 10,406 783 67,520 (48, 181) Fund balance - beginning 1,735 1,016,521 40,525 24,300 235,332 20,698 {783) 313,553 2 850,151 Fund balance - ending $ 1,763 $ 1,344,407 $ 43,808 $ 29,269 $ 238,887 $ 31,104 $ $ 381,073 $ 2 $ 801,970 - 59 -
City of Newman
COMBINING STATEMENT OF REVENUES1 EXPENDITURES1
AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
For the year ended June 30, 2024
S12ecial Revenue
Total
County CASP 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 $ $ 19, 108 $ 11,687 $ 4 $ 3,704 $ 9 $ 375 $ $ 83,304 Intergovernmental 404 490,329 318,860 408,099 1,421,501 Property taxes
Other taxes 340,379
Impact fees 369,149
Investment earnings
Service charges and miscellaneous 152,296 15,686 177,982 Total revenues 404 509,437 330,547 156,000 15,695 408,474 2,392,315 Expenditures
General government
Public safety 13,847
Public works 672 1,354 37,220 440, 174 541,368
Community development
Culture and leisure
Debt service
Principal
Interest & other charges
Total expenditures 672 1,354 37,220 440,174 555,215
Excess(deficiency) of revenues
Over expenditures (268) 508,083 330,547 4 156,000 (21,525) (31,700) 1,837, 100 Other financing sources (uses)
Operating transfers in
Operating transfers out {525,710)
Total other financing sources (uses) (525,710)
Net change in fund balances (268) 508,083 330,547 4 156,000 (21,525) (31,700) 1,311,390 Fund balance - beginning {14,271) 1,060,147 641,423 34 133,612 {283) 88,635 782,090 5, 193,421 Fund balance - ending $ (14,539) $1,568,230 $ 971,970 $ 38 $ 289,612 $ (21,808) $ 56,935 $ 782,090 $6,504,811 - 60 -
INDEPENDENT AUDITOR'S REPORT ON
INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLINACE AND
OTHER MA TIERS BASED ON AN AUDIT OF
THE FINANCIAL STATEMENTS 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 go ernmental 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, 2024, 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 for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of 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 the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of 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 grant agreements, including the requirements of the California Public Utilities Code Sections 6664-6667 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 or other matters that are required to be reported under the Government Auditing Standards, including the requirements of the California Public Utilities Code Sections 6664-6667 regulations as it applies to Local Transportation Purpose Funds. - 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 -
Honorable Mayor and Members
of the Newman City Council
Agenda Item: 11.d.
City Council Meeting
of December I 0, 2024
REPORT ON MATTOS RANCH SUBDIVISION PHASE 2 DEVELOPMENT AGREEMENT RECOMMENDATION:
Staff recommends the Council adopt Ordinance No. 2024- , an Ordinance approving the Mattos Ranch Subdivision Phase 2 Development Agreement and authorize staff to publish a summary of said Ordinance.
BACKGROUND:
In May 2024, the Newman Planning Commission voted to recommend the City Council certify and adopt the Mattos Ranch Subdivision Phase 2 Initial Study/Mitigated Negative Declaration, approve General Plan Amendment No. 23-0 I redesignating 6.2 acres from Community Commercial to Medium Density Residential, and approve rezoning the same acreage from Highway Commercial (C-8) to Planned Development (P-D). The Commission also approved Tentative Tract Map No. 2023-02 subdividing the 6.2 acres into 42 single-family lots and a 0.4 7 acre park site. However, final approval of the subdivision map requires the Council to certify the Mitigated Negative Declaration and approve the General Plan Amendment and Rezone.
At the September 24th Meeting, the Council certified a Mitigated Negative Declaration, approved the General Plan Amendment, and introduced Ordinance No. 2024-02, an Ordinance amending Title 5, Zoning and accompanying maps of the City of Newman by rezoning 6.2 acres from Highway Commercial (C-8) to Planned Development (PD). The Ordinance was adopted at the October 22nd Council meeting.
In June 2024, the Planning Commission reviewed the proposed Development Agreement and voted to recommend the Council approve the Development Agreement for Mattos Ranch Phase 2 Subdivision. At the November 12th meeting, the Council voted to introduced the Ordinance approving the Mattos Ranch Subdivision Phase 2 Development Agreement.
ANALYSIS:
The Mattos Ranch Phase 2 project will be an extension of the Mattos Ranch subdivision. This second phase is comprised of 42 lots aligned on a single street. The minimum lot size is 4,500 .square feet and the average lot size is 4,948sf. A majority (29) of the lots will measure 45ft x lOOft with an additional eight (8) lots along the northwest property line measuring 45ft x l 14ft. The remaining five largest (5) lots vary in size due to their location.
The Development Agreement is a seven (7) year agreement that extends the life of the subdivision map in exchange for conditions outlined within Exhibit C of the document. Exhibit C includes special conditions that allow the City to be reimbursed for constructed projects that serve the area and collect a $4,500 per lot fee for future projects that are important to the community.
FISCAL IMPACT:
Positive.
CONCLUSION:
Staff worked with the Developer to craft a Development Agreement that works for both parties. In return for extending the life of the subdivision map, the City receives an additional fee that supports the Council's ability to develop projects that are important to the Community. Staff recommends that the Council adopt Ordinance No. 2024-xx approving the Mattos Ranch Subdivision Phase 2 Development Agreement and authorize staff to publish a summary of said Ordinance.
ATTACHMENTS:
1. Ordinance No. 2024- , an Ordinance approving the Mattos Ranch Subdivision Phase 2 Development Agreement.
2. Mattos Ranch Subdivision Phase 2 Development Agreement.
Respectfully submitted,
Michael Holland
City Manager
ORDINANCE NO. 2024-
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF NEWMAN
APPROVING THE MATTOS RANCH SUBDIVISION PHASE 2 DEVELOPMENT
AGREEMENT
WHEREAS, The Planning Commission held a Public Hearing on Thursday, June 20, 2024, to consider Mattos Ranch Subdivision Phase 2Development Agreement (DA) for George and Marlene Souza; and;
WHEREAS, The Planning Commission provided a recommendation of approval on the proposed Development Agreement, in accordance with Section 6-11-8 of Newman Municipal Code; and WHEREAS, The City Council conducted a Public Hearing on November 12, 2024, to consider and review the Mattos Ranch Development Agreement; and
WHEREAS, Notice of the Public Hearing before the Planning Commission and before the City Council was given in the time and manner required by State Law and City Code; WHEREAS, The City Council finds the Mattos Ranch Subdivision Phase 2 Development Agreement is consistent with the City of Newman General Plan and the Newman Neighborhood Specific Plan. State Law does not require a precise or exact match between this Project and the General Plan. To be consistent, a Project must be compatible with the plan's purpose and policies. This Project is in conformity with the Newman General Plan's objectives, policies, general land uses, and programs specified in the General Plan and the Newman Neighborhood Specific Plan; and WHEREAS, This Development Agreement will not inhibit nor obstruct the attainment of the Newman General Plan. The Council has independently reviewed the evidence and in its independent judgment has determined that the Development Agreement is consistent with the General Plan; and WHEREAS, This Development Agreement would not directly result in any physical land use changes or impacts to the environment; and
WHEREAS, The City Council determines the best interests of the City of Newman and of its residents would be served by the approval of this Development Agreement; and WHEREAS, The City Council has independently considered all evidence, including the conclusions and recommendations of the Planning Commission of the City ofNewman; and WHEREAS, The City Council of the City of Newman hereby finds that said Development Agreement is consistent with the objectives, policies, general land uses, and programs specified in the Newman General Plan and the Newman Neighborhood Specific Plan; and WHEREAS, The City Council approved Resolution No. 2024-33 adopting a Mitigated Negative Declaration and the Mitigation Monitoring and Reporting Program for the Mattos Ranch Subdivision Phase 2 project; and
WHEREAS, In independently reaching this conclusion the City Council has considered all of the evidence, including the conclusions and recommendations of our planning department; and WHEREAS, The City Council of the City of Newman finds that said CEQA Compliance has been addressed in the Mattos Ranch Subdivision Phase 2 Mitigated Negative Declaration and the Development Agreement will not be detrimental to the health, safety, and general welfare of persons residing in the immediate area nor detrimental to the general welfare of the residents of Newman as a whole; and
WHEREAS, The City Council has considered all of the evidence, including the conclusions and recommendations of our planning department; and
WHEREAS, The City Council of the City ofNewman finds that said Development Agreement will not adversely affect the orderly development of property or the preservation of property values; and WHEREAS, To strengthen the public planning process, encourage private participation in comprehensive planning, and reduce the economic costs of development, the Legislature of the State of California adopted Section 65864 et seq. of the Government Code (the "Development Agreement Statute"), which authorizes the City to enter into a development agreement with any person/entity having a legal or equitable interest in real property providing for the development of such property and establishing certain development rights therein; and
WHEREAS, Pursuant to Government Code Section 65865(c), the City has adopted rules and regulations establishing procedures and requirements for consideration of development agreements.
This Development Agreement has been processed, considered, and executed in accordance with those City rules and regulations; and
WHEREAS, The Development Agreement has adhered to, and is consistent, with the requirements of the Development Agreement Statute; and
WHEREAS, The City finds the Developer has a legal or equitable interest in the property subject to the Development Agreement; and
WHEREAS, The City Council has considered all of the evidence, including the conclusions and recommendations of our planning department.
NOW, THEREFORE, BE IT ORDAINED By the City Council of the City of Newman as follows:
Section 1.
The recitals above are true and correct, and the City Council hereby makes the findings set forth herein.
Section 2.
The City Council of the City ofNewman hereby approves the Mattos Ranch Subdivision Phase 2 Development Agreement, Exhibit "A," and finds that said Development Agreement is consistent with the requirement of Government Code Section 65814, et seq.
Section 3.
The City Manager and City Clerk of the City ofNewman are authorized and directed to execute and record said Development Agreement.
Section 4.
This ordinance is not intended to and shall not be construed or given effect in a manner that imposes upon the city or any officer or employee thereof a mandatory duty of care toward persons and property within or without the city to provide a basis of civil liability for damages, except as otherwise imposed by law.
Section 5.
If any provision of this ordinance or application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are severable. The city council hereby declares that it would have adopted this ordinance irrespective of the validity of any particular portion thereof.
Section 6.
This ordinance shall become effective thirty (30) days after its final passage.
Section 7.
Within fifteen ( 15) days after its final passage, the City Clerk shall cause a summary of this ordinance to be published in the West Side Index in accordance with Section 36933 of the Government Code.
The foregoing ordinance was introduced by Council Member Tomlinson and the title thereof was read at the regular meeting of the City Council of the City of Newman held on November 12, 2024, and by a unanimous vote of the council members present, further reading was waived.
On motion of Council Member , seconded by Council Member _________ , the foregoing ordinance was duly passed by the City Council of the City of Newman at a regular meeting thereof held on December 10, 2024 by the following vote:
AYES:
NOES:
ABSTENTIONS:
ABSENT:
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
RECORDING REQUESTED BY
AND WHEN RECORDED, MAIL TO:
City Clerk
City ofNewman
938 Fresno Street
Post Office Box 787
Newman, CA 95360
No Recording Fee
Space above for Recorders Use Only
DEVELOPMENT AGREEMENT
BY AND BETWEEN
THE CITY OF NEWMAN AND GEORGE AND MARLENE SOUZA
RELATIVE TO THE DEVELOPMENT KNOWN AS
MATTOS RANCH SUBDIVISION PHASE 2
This document, including Exhibits, totals 27 pages.
Development Agreement Between the City of Newman July , 2024 and George and Marlene Souza/Mattos Ranch Phase II Subdivision
REFERENCE SHEET
Project Name:
Mattos Ranch Subdivision Phase 2
Project:
The proposed project consists of Phase 2 of the Mattos Ranch Subdivision, involving a General Plan Amendment (Community Commercial to Medium Density Residential), a Rezone from Highway Commercial (C-8) to Planned Development (PD) and a tentative tract map to subdivide 6.1 acres into 43 single-family lots.
Developer:
George Souza
Developer's Address for Purpose of Written Notice:
2101 Hallowell Road, Newman, CA 95360
Landowner:
George and Marlene Souza
Term:
The term of this Agreement, as provided in Section 1.8, is seven (7) years.
Entitlements:
As referred to in Recital 6, Entitlements shall mean the General Plan Amendment 23-01 Zone Change 23-02, Tentative Tract Map 23-02, and this Development Agreement.
CEQA document:
As referred to in Recital 7, the CEQA document shall mean the Mitigated Negative Declaration, SCH No. 2023020708, as certified by the City Council on September 24, 2024.
Adopting Ordinance:
As referred to in Section 1.3 (a), the adoyting ordinance shall mean Ordinance No. 2024- XX enacted by the City Council on XXXX, 2024.
The following Exhibits are attached to this Development Agreement:
A. Legal Description of Subject Property
B. Assumption Agreement
C. Special Conditions and Requirements
D. Sample Notice of Termination
E. Mattos Ranch Subdivision Phase 2 Conditions of Approval Development Agreement Between the City of Newman July '2024 and George and Marlene Souza/Mattos Ranch Subdivision Phase 2
TABLE OF CONTENTS
RECITALS ................................................................................................................. 1, 2 ARTICLE 1
GENERAL PROVISIONS ...................................................................................... 2 Section 1.1.
Section 1.2.
Section 1.3.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
(k)
(1)
(m)
(n)
(o)
(p)
Section 1.4.
The Project ......................................................................................... 2 Subject Property ................................................................................. 2 Definitions ......................................................................................... 2 Adopting Ordinance ......................................................................... 2 Assumption Agreement ................................................................... 2 CEQA ............................................................................................. 2 City ............................................................................................. 2 City Laws ......................................................................................... 2 Current Fees ..................................................................................... 2 Developer ......................................................................................... 3 Director ............................................................................................ 3 Effective Date .................................................................................. 3 Entitlements ..................................................................................... 3 General Plan ..................................................................................... 3 Landowner ....................................................................................... 3 New Fees ......................................................................................... 3 Planning Commission ...................................................................... 3 Reserved Powers .............................................................................. 3 Subject Property ............................................................................... 3 Exhibits ............................................................................................. 3 Section 1.5. Incorporation of Recitals ................................................................... 3 Section 1.6. Parties to Agreement.. ........................................................................ 3 (a) The City of Newman ....................................................................... 4 (b) Developer ......................................................................................... 4 (c) Landowner ....................................................................................... 4 Section 1.7. Project is a Private Undertaking ....................................................... .4 Section 1.8. Term of Agreement ........................................................................... .4 Section 1. 9. Assignment and Assumption ............................................................. 4 Section 1.10. Covenants Running With the Land ................................................... .4 Section 1.11. Amendment to Agreement (Developer and City) ............................. .4 Section 1.12. Amendment to Agreement (Landowner and City) ............................ 5 Section 1.13. Releases ............................................................................................. 5 Section 1.14. Notices ............................................................................................. 5 Section 1.15. Reimbursement for Agreement Expense of City ............................... 5 Section 1.16. Recordation of Agreement ................................................................. 5 Section 1.1 7. Applicable Law .................................................................................. 6 Section 1.18. Invalidity of Agreement/Severability ................................................ 6 Development Agreement Between the City of Newman
and George and Marlene Souza/Mattos Ranch Subdivision Phase 2 11 July , 2024
Section 1.19. Third Party Legal Challenge .............................................................. 6 Section 1.20. Waiver of Claims ............................................................................... 7 Section 1.21 Priority of Enactment ......................................................................... 7 ARTICLE2
PROJECT DEVELOPMENT .................................................................................. 7 Section 2.1. Limited Vested Right.. ....................................................................... 7 Section 2.2. No Moratorium Quotas Restrictions .................................................. 7 Section 2.3. Permitted Uses and Development Standards ..................................... 7 Section 2.4. Application, Processing and Inspection Fees .................................... 8 Section 2.5. Impact Fees ........................................................................................ 8 Section 2.6. Reserved Powers ................................................................................ 8 Section 2. 7. Obligation and Rights of Mortgage Lenders ..................................... 9 Section 2.8. Affordable Housing ........................................................................... 9 Section 2.9. Community Benefit Fee ..................................................................... 9 ARTICLE 3
DEFAULT·····················~······················································································· 10 Section 3 .1. General Provisions ........................................................................... 10 Section 3.2. Annual Review ................................................................................ 10 Section 3.3. Developer Default Limited to Property/Entity; Separate Obligations of Owners ..................................................................... 11 Section 3.4. Default by City ................................................................................ 11 Section 3.5. Cumulative Remedies of Parties/Waiver of Right to Damages ....... 11 Section 3.6. Enforced Delay, Extension of Times of Performance ..................... 11 Section 3.7. Tolling Due to Litigation ................................................................. 12 ARTICLE4
TERMINATION .................................................................................................... 12 Section 4.1. Termination upon Completion ofDevelopment.. ............................ 12 Section 4.2. Effect of Termination on Developer Obligations ............................ 12 Section 4.3. Effect of Termination on City .......................................................... 12 ARTICLE 5
STANDARD TERMS AND CONDITIONS ........................................................ 13 Section 5.1. Venue ............................................................................................... 13 Section 5.2. Waiver .............................................................................................. 13 Section 5.3. Completeness oflnstrument ............................................................ 13 Section 5.4. Supersedes Prior Agreements .......................................................... 13 Section 5.5. Captions ........................................................................................... 13 Section 5.6. Number and Gender. ........................................................................ 13 Section 5. 7. Mandatory and Permissive .............................................................. 13 Development Agreement Between the City of Newman
and George and Marlene Souza/Mattos Ranch Subdivision Phase 2 111
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Section 5.8. Term Includes Extensions .............................................................. 13 Section 5.9. Successors and Assigns ................................................................. 13 Section 5 .10. Modification .................................................................................. 13 Section 5 .11. Counterparts ................................................................................... 14 Section 5 .12. Other Documents ........................................................................... 14 Section 5 .13. Partial Invalidity ............................................................................ 14 Section 5.14. Controlling Law ................................................. ............................ 14 Section 5 .15. Time Is of the Essence ................................................................... 14 Section 5.16. Authority ........................................................................................ 14 Section 5 .1 7. Document Preparation ................................................................... 14 Section 5.18. Advice of Legal Counsel ............................................................... 14 Section 5 .19. Estoppel Certificate ....................................................................... 14 Section 5.20. Attorneys' Fees and Costs ............................................................. 15 Section 5 .21 . Consent Subordination ................................................................... 15 Section 5.22. Calculation of Time Periods .......................................................... 15 Development Agreement Between the City of Newman
and George and Marlene Souza/Mattos Ranch Subdivision Phase 2 IV
July , 2024
THIS DEVELOPMENT AGREEMENT ("Agreement") is made by and between the CITY OF NEWMAN, a municipal corporation ("City"), and Developer pursuant to the authority of Article 2.5, Chapter 4, Division 1, Title 7 (§ 65864 et seq. of the Government Code) and City's Municipal Code Chapter 6.11, relating to Development Agreements.
RECITALS
1. In order to strengthen the public land use planning process, to encourage private participation in the process, to reduce the economic risk of development and to reduce the waste of resources, the Legislature adopted the Development Agreement Law (Gov. Code, § 65864 et seq.).
2. The City has adopted Chapter 6.1 of its Municipal Code to establish procedures and requirements for the consideration of development agreements in conjunction with specific development plans. (Mun. Code § 6.11.020.)
3. The Development Agreement Law permits cities and counties to contract with private interests for their mutual benefit in a manner not otherwise available to the contracting parties. Such agreements, as authorized by the Development Agreement Law and by common law, assure property developers that they may proceed with their projects with the assurance that approvals granted by public agencies will not change during the period of development. Cities and counties are equally assured that costly infrastructure such as roads, sewers, fire protection facilities, etc., will be available in a timely manner.
4. The parties have, in good faith, negotiated the terms hereinafter set forth which carry out the legislative purpose set forth above and will assure the parties to this Agreement of mutually desirable development in a manner consistent with the CEQA document, the Entitlements, and this Agreement.
5. Developer owns in fee the Subject Property more particularly described on Exhibit A hereto, located in the City.
6. City, in response to Developer's application(s), after public hearings and extensive environmental analysis, has granted approval of the Entitlements, as set forth on the Reference Sheet.
7. In support of the various Entitlements described in paragraph 5 above, and in accord with the California Environmental Quality Act ("CEQA") and State guidelines, City has accepted and ratified a CEQA document, as set forth in the Reference Sheet.
The City concurs in and ratifies the previously certified MND and finds that no subsequent or supplemental environmental report/studies are necessary.
8. Development of the Subject Property pursuant to the terms and conditions of the Entitlements, the General Plan and appropriate environmental determinations will provide for orderly growth and development consistent with the City's General Plan and other development policies and programs.
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9. The Planning Commission considered this Agreement, and recommended its adoption to the City Council.
10. Having duly considered this Agreement and having held the noticed public hearings, City finds and declares that the provisions of this Agreement are consistent with the maps and text of the City's General Plan.
NOW, THEREFORE, the parties hereto agree as follows:
ARTICLE 1
GENERAL PROVISIONS
Section 1.1. The Project. The Project is defined as set forth on the Reference Sheet.
Section 1.2. Subject Property. The Subject Property is more specifically described in Exhibit A, which is incorporated herein and made part of this Agreement.
Section 1.3. Definitions. As used in the Agreement, the following terms, phrases and words shall have the meanings and be interpreted as set forth in this Section. (a) Adopting Ordinance means the ordinance which approves this Agreement.
(b) Assumption Agreement means an agreement substantially conforming to the model assumption agreement described in Exhibit B, or other agreement in a form approved by the City Attorney, executed by a Landowner with the Developer, expressly assuming various obligations relating to the development of the Project, or portion thereof.
(c) CEQA means the California Environmental Quality Act section 21000 et seq., of the Public Resources Code of the State of California. (d) City Council means the City Council of the City of Newman. ( e) City Laws means ordinances, resolutions, rules, regulations, policies, motions, directives, mitigation measures, conditions, standards, specifications, dedications, fees, taxes (including without limitation general, special and excise taxes), assessments, liens, other exactions and impositions, and any other actions having the force of law, that are enacted or adopted by City, or by its electorate through the initiative or referendum process.
(f) Current Fees means those City development fees, processing fees, and utility rates and fees in effect as of the Effective Date as specified in Section 2.5.
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(g) Developer shall mean that person or entity that has applied for this Development Agreement as defined on the Reference Sheet. (h) Director means the Community Development Director for the City, or his/her designee.
(i) Effective Date means the effective date of the Adopting Ordinance.
G) Entitlements shall mean those approvals listed on the Reference Sheet of this Agreement, approved copies of which are on file with the City Council. (k) General Plan means the General Plan of the City, including the text and maps.
(1) Landowner is a party who has acquired any portion of the Subject Property from the Developer who, unless otherwise released as provided in this Agreement, shall be subject to the applicable provisions of this Agreement. (m) New Fees means those fees adopted by the City after the Effective Date.
(n) Planning Commission shall mean the City's Planning
Commission, or its designee.
( o) Reserved Powers shall mean those powers explicitly reserved to the City by this Agreement.
(p) Subject Property means the property described in Section 1.2, or the remaining portions thereof after releases from the provisions of this Agreement have been executed as authorized by this Agreement.
Section 1.4. Exhibits. Exhibits to this Agreement are as follows:
Exhibit A
Exhibit B
Exhibit C
Exhibit D
Legal Description of Subject Property
Assumption Agreement
Special Conditions and Requirements
Sample Notice of Termination
Section 1.5. Incorporation of Recitals. Recitals 1 through 9 are incorporated herein, including all exhibits referred to in the Recitals. In the event of inconsistency between the Recitals and the provisions of Articles 1 through 5, the provisions of Articles 1 through 5 shall prevail.
Section 1.6. Parties to Agreement. The parties to this Agreement are:
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(a) The City of Newman. The City is a municipal corporation exercising its general governmental functions and powers. The principal office of the City is located at 938 Fresno Street, Newman, California, 95360. (b) Developer. Developer owns the Subject Property in fee. ( c) Landowner. From time to time, as provided in this Agreement, Developer may sell or otherwise lawfully dispose of a portion of the Subject Property to a Landowner who, unless otherwise released, shall be subject to the applicable provisions of this Agreement related to such portion of the Subject Property.
Section 1. 7. Project is a Private Undertaking. It is agreed among the parties that the Project is a private development and that the City has no interest therein except as authorized in the exercise of its governmental functions.
Section 1.8. Term of Agreement. This Agreement shall commence upon the Effective Date of the Adopting Ordinance approving this Agreement and shall continue in force for the period shown on the Reference Sheet under "Term." Section 1.9. Assignment and Assumption. Developer shall have the right to sell, assign, or transfer this Agreement with all the rights, title and interests therein to any person, firm or corporation at any time during the term of this Agreement. The conditions and covenants set forth in this Agreement and incorporated herein shall run with the land and the benefits and burdens shall bind and inure to the benefit of the parties. Developer shall provide City with a copy of the Assumption Agreement.
Express written assumption by such purchaser, assignee or transferee, to the satisfaction of the City Attorney, of the obligations and other terms and conditions of this Agreement with respect to the Subject Property or such portion thereof sold, assigned or transferred, shall relieve the Developer selling, assigning or transferring such interest of such obligations so expressly assumed. Any such assumption of Developer's obligations under this Agreement shall be deemed to be to the satisfaction of the City Attorney if executed in the form of the Assumption Agreement attached hereto as Exhibit B and incorporated herein by this reference, or such other form as shall be approved by the City Attorney.
Section 1.10. Covenants Running with the Land. Each and every purchaser, assignee or transferee of an interest in the Subject Property, or any portion thereof, shall be obligated and bound by the terms and conditions of this Agreement, and shall be the beneficiary thereof and a party thereto, but only with respect to the Subject Property, or such portion thereof, sold, assigned or transferred to it. Any such purchaser, assignee or transferee shall observe and fully perform all of the duties and obligations of a Developer contained in this Agreement, as such duties and obligations pertain to the portion of the Subject Property sold, assigned or transferred to it. Provided however, notwithstanding anything to the contrary above, if any such sale, assignment or transfer relates to a completed residential unit or non-residential building which has been approved by the City for occupancy, this Agreement shall automatically terminate.
Section 1.11. Amendment to Agreement (Developer and City). This Agreement may be amended by mutual consent of the parties in writing, in accordance Development Agreement Between the City of Newman
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with the provisions of Government Code section 65868, provided that: any amendment which relates to the term, permitted uses, density, intensity of use, height and size of proposed buildings, or provisions for reservation and dedication of land shall require a noticed public hearing before the parties may execute an amendment. Unless otherwise . provided by law, all other amendments may be approved without a noticed public hearing.
Any amendment entered into between the City and the Developer shall require the signature of each owner of any portion of the Subject Property to the extent the amendment modifies this Agreement as to that other owner's property.
Section 1.12. Amendment to Agreement (Landowner and City). This Agreement may also be amended, subject to the provisions of Government Code section 65868, between a Landowner who has acquired a portion of the Subject Property from Developer and City as to the portions of the Subject Property then owned by Landowner.
Any amendment entered into between the City and a Landowner shall require the signature of each Landowner of any portion of the Subject Property or the Developer to the extent the amendment modifies the Agreement as to that Landowner's or the Developer's property.
Section 1.13. Releases. Developer, and any subsequent Landowner, may free itself from further obligations relating to the sold, assigned, or transferred property, provided that the City Clerk receives a copy of the Assumption Agreement provided for in Section 1.9.
Section 1.14. Notices. Notices, demands, correspondence, and other communication to City and Developer shall be deemed given if dispatched by prepaid first-class mail to the principal offices of the parties as designated in Section 1.6(a).
Notice to the City shall be to the attention of both the City Manager and the Director.
Notices to subsequent Landowners shall be required to be given by the City only for those Landowners who have given the City written notice of their address for such notices. The parties hereto may, from time to time, advise the other of new addresses for such notices, demands or correspondence.
Section 1.15. Reimbursement for Agreement Expense of Citv. Developer agrees to reimburse City for actual expenses over and above fees paid by Developer as an applicant, for preparation of the form of this Agreement, in addition to costs specifically incurred by City for the preparation of this Agreement, including recording fees, publishing fees, and reasonable staff and consultant costs not otherwise included within application fees then due and payable to the City. Such reimbursement shall be paid to the City prior to execution of this Agreement by the City. Developer shall also pay any and all installments of property tax then due for the Subject Property.
Section 1.16. Recordation of Agreement. The City Clerk shall cause a copy of this Agreement to be recorded with the City Recorder not later than ten (10) days after the effective date following execution of this Agreement by the City. Developer hereby covenants that during the period following execution and the recording of this Agreement by the City, Developer shall not, without prior written approval by the City Attorney, Development Agreement Between the City of Newman
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cause or allow to be recorded against the Subject Property any instrument affecting the priority, validity or enforceability of this Agreement.
Section 1.17. Applicable Law. This Agreement shall be construed and enforced in accordance with the laws of the State of California.
Section 1.18. Invalidity of Agreement/Severability. If this Agreement in its entirety is determined by a court to be invalid or unenforceable, this Agreement shall automatically terminate as of the date of final entry of judgment. If any provision of this Agreement shall be determined by a court to be invalid and unenforceable, or if any provision of this Agreement is rendered invalid or unenforceable according to the terms of any federal or state statute, which became effective after the Effective Date, the remaining provisions shall continue in full force and effect.
Section 1.19. Third Party Legal Challenge. In the event any legal action or special proceeding is commenced by any person or entity other than a party or a Landowner, challenging this Agreement, the Entitlements or any approval subsequently granted by the City for the development of the Subject Property, the parties and any Landowner agree to cooperate with each other in good faith. City may elect to tender the defense of any lawsuit filed by a third person or entity to Developer and/or Landowner(s) (to the extent the litigation, in part or in whole, seeks to overturn or invalidate this Agreement, the Entitlements or any subsequent approval granted for the Subject Property held by or granted to Developer and/or Landowner), and, in such event, Developer and/or such Landowner(s) shall indemnify, hold the City harmless from and defend the City from all costs and expenses incurred in the defense of such lawsuit, including, but not limited to, damages, attorneys' fees and expenses of litigation awarded to the prevailing party or parties in such litigation. For purposes of this section only, "City" shall include all employees, consultants and agents acting on behalf of the City. Neither party shall settle any such lawsuit without the consent of the other party. The City may elect to participate in the litigation, in which case the Developer and/or Landowner agree to reimburse the City for its litigation costs and fees, including the retention of outside legal counsel and all staff costs. It is the intent of the Parties that the City's participation not result in unnecessary duplication of legal services, but rather that the City's active involvement in the litigation be limited to supervising the preparation of the administrative record or discovery as applicable, monitoring of litigation, and responsive pleadings regarding issues which, in the sole opinion of the City, involve broader City concerns then those immediately affecting the Landowner and/or Developer. Upon written demand of the City, Developer and/or Landowner shall deposit with the City such sums as may be specified by the City as its estimated litigation costs and fees for the following thirty day period. Both parties shall act in good faith, and shall not unreasonably withhold consent to settle. In the event that the City elects to settle a claim, and Developer refuses to also settle, City at its sole option may require Developer to post security in a form and amount reasonably acceptable to the City, for the performance of Developer's duties under this section. If the Developer, within 30 days ofreceiving written notice from City, fails to post this security, the Developer shall settle the claim on terms as previously approved by the City. This provision shall survive the termination of this Agreement.
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Section 1.20. Waiver of Claims. Developer waives, as to the Subject Property only, any and all existing claims that may have against the City, its agents, employees and consultants, arising out of the adoption and/or application of development requirements and standards, impact fees, the adoption of this Agreement or approval of the Entitlements and all of the proceedings, acts or determinations made prior thereto.
Section 1.21. Priority of Enactment. In the event of conflict between the Development Agreement, the Entitlements and the City Laws, the parties agree that the following sequence of approvals establishes the relative priority of approvals, each approval superior to the approvals listed thereafter: (1) Exhibit C to this Agreement; (2) the Development Agreement; (3) the Entitlements and ( 4) the City Laws. In the event of a conflict between two or more of the foregoing documents, the language of that document which is superior in priority as provided above shall govern.
ARTICLE2
PROJECT DEVELOPMENT
Section 2.1. Limited Vested Right. During the Term of and subject to the terms of this Agreement, the Developer's rights shall be vested only as to the Entitlements. "Vested" shall mean that except as to express limitations and reservations contained in this Agreement, Developer's Entitlements shall not be subject to changes in City Laws. In the event that the City grants an approval or permit in the implementation of the Project, the approval or permit shall also be considered vested. This section shall not be construed to limit the authority or obligation of the City to hold necessary public hearings, or to limit the discretion of the City or any of its officers or officials with regard to rules, regulations, ordinances, laws and entitlements, which require the exercise of discretion by the City or any of its officers or officials.
Section 2.2. No Moratorium, Quotas, Restrictions, or Other Growth Limitations. Except as otherwise provided by the terms and conditions of this Agreement of the Entitlements, no ordinance, resolution, rule, regulation or policy of City shall be applied, imposed or enacted by City, by resolution, ordinance, initiative, or otherwise, which in any way relates to the rate, timing or sequencing of the development or use of the Property, or any improvements related thereto, including without limitation, any no-growth or slow-growth moratoriums or annual development allocations, quotas or limitations, or in any way conflicts with the permitted uses, density and intensity of uses, maximum building height and size set forth in the Entitlements; provided, however, Developer shall be subject to any such growth limitation ordinance, resolution, rule, regulation or policy which is adopted on a uniformly applied, City-wide basis and directly concerns a public health or safety issue, in which case City shall treat Developer in a uniform, equitable and proportionate manner with all properties which are zoned consistent with Developer's zoning set forth in the Entitlements.
Section 2.3 Permitted Uses and Development Standards. The permitted uses and development standards shall be those as set forth in and permitted by the Entitlements, City Zoning, subdivision and land development standards as of the Effective Date.
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Section 2.4. Application, Processing and Inspection Fees. Application fees, processing fees, and inspection fees that are revised during the term of this Agreement shall apply to the development pursuant to this Agreement, provided that such revised fees apply generally to similar private projects or works within City.
Section 2.5. Impact Fees. Developer shall be subject to all development impact fees including scheduled or periodic increases as provided for in the adopting ordinances or resolutions ("Current Fees"), as identified on Exhibit C. Developer shall pay, without protest or without challenge, Current Fees in effect at the time the Adopting Ordinance is approved.
In addition, Developer is subject to any new fees adopted by the City, or the recalculation of existing fees ("New Fees") and waives any and all claims of vested rights or the assertion of this Agreement as a bar to the application of the new fees. Developer retains the right to otherwise challenge New Fees as permitted by law.
Section 2.6. Reserved Powers. Notwithstanding any other provision of this Agreement, and without limitation as to any other requirements or exceptions contained in this Agreement, the City retains the authority to take the following actions and apply the same to the Subject Property:
(a) The authority of the City Council to adopt regulations to protect the City and its citizens from an immediate adverse risk to health and safety. This shall include, but not be limited to, lack of sufficient sewer and/or water facilities, but not school facilities.
(b) Adopt or increase utility charges in accordance with applicable laws and regulations.
( c) As set forth in Section 2.5, increase and apply Current Fees, and adopt and apply New Fees.
( d) Adopt revised subdivision regulations, building design standards (residential and non-residential) and development improvement standards. ( e) Land use regulations, ordinances, policies, programs, resolutions or fees adopted or undertaken by City in order to comply with state or federal laws, or regulations, provided that in the event that such state or federal laws or regulations prevent or preclude compliance with one or more provisions of this Agreement, such provision or provisions shall be modified or suspended as may be necessary to comply with such state or federal laws or regulations.
(f) City land use regulations, ordinances, policies, programs or resolutions adopted after the Effective Date, which are in conflict with the City Laws, but the application of which to the development of the Subject Property has been consented to in writing by the Developer and/or the applicable Landowner by later separate Development Agreement Between the City of Newman
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document, which consent Developer and/or Landowner may withhold in their sole and exclusive discretion.
Section 2. 7. Obligation and Rights of Mort2a2e Lenders. The holder of any mortgage, deed of trust or other security instrument with respect to the Subject Property, or any portion thereof, shall not be obligated under this Agreement to construct or complete improvements or to guarantee such construction or completion, but, in the event said holder takes title to the Subject Property through foreclosure of a mortgage or a deed of trust, or deed-in-lieu of such foreclosure, said holder shall be bound by all of the terms and conditions of this Agreement which pertain to the Subject Property or such portion thereof in which it holds an interest. Any such holder who comes into possession of the Subject Property, or any portion thereof, pursuant to a foreclosure of a mortgage or a deed of trust, or deed in lieu of such foreclosure, shall take the Subject Property, or such portion thereof, subject to any pro rata claims for payments or charges against the Subject Property, or such portion thereof, which accrue prior and subsequent to the time such holder comes into possession. Nothing in this Agreement shall be deemed or construed to permit or authorize any such holder to devote the Subject Property, or any portion thereof, to any uses, or to construct any improvements thereon, other than those uses and improvements provided for or authorized by this Agreement, subject to all of the terms and conditions of this Agreement.
Section 2.8. Affordable Housing. As to those portions of the Project for which a tentative subdivision map creating single family lots has not been approved, Developer shall comply with any future affordable housing ordinance adopted by the City.
Section 2.9. Community Benefit Fee. Developer agrees and consents to pay four thousand five hundred dollars ($4,500.00) per residential unit for purposes of ensuring there are sufficient funds to improve and enhance the community as determined by the City Council. The fee shall be payable at the time each building permit is issued, and shall be subject to annual adjustment beginning March 1, 2025 based on the percentage changes in the Construction Costs Index, published by the Engineering News Record. In the event the CCI is no longer utilized, the City Director shall use a similar index to calculate the percent increase. It is the intent of the City Council to apply a similar benefit fee to other projects seeking a development agreement of similar duration for a similar number of units. The City shall exercise reasonable efforts to negotiate a similar requirement, but reserves the right to accept amenities or contributions of similar value in satisfaction of a portion of the Community Benefit Fee.
The City Council shall allocate the Community Benefit Fee, as it determines to be in the City interest.
Community Benefit Fees may not be used to subsidize improvements imposed as conditions of approval on other development projects.
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ARTICLE3
DEFAULT
Section 3.1. General Provisions. Subject to extensions of time by mutual consent in writing, failure or delay by either party or Landowner not released from this Agreement to perform any term or provision of this Agreement, shall constitute a default.
In the event of alleged default or breach of any terms or conditions of this Agreement, the party alleging such default or breach shall give the other party or Landowner not less than sixty ( 60) days notice in writing specifying the nature of the alleged default and the manner in which said default may be cured. During any such sixty ( 60) day period, the party or Landowner charged shall not be considered in default for purposes of termination or institution of legal proceedings.
After notice and expiration of the sixty (60) day period, if such default has not been cured or is not being diligently cured in the manner set forth in the notice, the other party or Landowner to this Agreement may, at his/her option, institute legal proceedings pursuant to this Agreement or give notice of his/her intent to terminate this Agreement pursuant to California Government Code section 65868 and any regulations of the City implementing said Government Code section. Following notice of intent to terminate, or prior to instituting legal proceedings, the matter shall be scheduled for consideration and review in the manner set forth in Government Code sections 65865, 65867, and 65868 and City regulations implementing said sections by the City within thirty (30) calendar days.
Following consideration of the evidence presented in said review before the City and an additional 30-day period to cure, either party alleging the default by the other party or Landowner may institute legal proceedings or may give written notice of termination of this Agreement to the other party; provided, however, a Landowner may only give such notice with respect to such portion of the Subject Property in which Landowner owns an interest.
Section 3.2. Annual Review. City's Planning Department shall, at least every twelve (12) months during the term of this Agreement, review the extent of good faith substantial compliance by Developer and Landowner with the terms of this Agreement.
Such periodic review shall conform to the procedures provided in Section 6.11.120 of the City's Code and be limited in scope to compliance with the terms of this Agreement pursuant to California Government Code section 65865.1. Each said review shall be completed within sixty ( 60) days of the first meeting of the Planning Commission and the City Council, respectively, at which such review is undertaken, unless said period is extended by mutual consent of City and Developer. Failure to complete said review within the prescribed period shall be deemed a finding of good faith substantial compliance. Notice of such annual review shall include the statement that any review may result in amendment or termination of this Agreement. City may charge, and Developer shall pay a fee for such annual review to defray the cost to the City to process and conduct such annual review.
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City shall deposit in the mail or fax to Developer and/or Landowner a copy of all staff reports and, to the extent practical, related exhibits concerning contract performance at least seven (7) days prior to such periodic review. Developer or Landowner shall be entitled to appeal the City's decision.
Section 3.3. Developer Default Limited to Property/Entity; Separate Obligations of Owners. Except as specified herein in Section 3 .1, no default hereunder in performance of a covenant or obligation with respect to a particular portion of the Subject Property shall constitute a default applicable to any other portion of the Subject Property, and any remedy arising by reason of such default shall be applicable solely to the portion of Subject Property where the default has occurred. Similarly, the obligations of the Developer and Landowners shall be severable and no default hereunder in performance of a covenant or obligation by any one of them shall constitute a default applicable to any other owner who is not affiliated with such defaulting owner, and any remedy arising by reason of such default shall be solely applicable to the defaulting owner and the portion of the Subject Property owned by the defaulting owner.
Section 3.4. Default by City. In the event City does not accept, review, approve or issue necessary development permits or entitlements for use in a timely fashion as defined by this Agreement, or as otherwise provided in this Agreement, or the City otherwise defaults under the terms of this Agreement, Developer and/or Landowner may give written notice thereof to the City and if not cured within sixty (60) days following receipt of such notice, Developer shall have all rights and remedies provided herein or under applicable law, including without limitation the right to pursue actions for mandamus, specific performance, or injunctive or declaratory relief to enforce this Agreement. Notwithstanding the foregoing sentence, the City, Developer and Landowner each waives any and all rights to seek monetary damages from any other party as a result of any breach or alleged breach of such other party's obligations hereunder. In the event City is in default under the terms of this Agreement, any resulting delays in Developer's performance caused thereby shall not constitute grounds for termination or cancellation of this Agreement.
Section 3.5. Cumulative Remedies of Parties/Waiver of Right to Damages.
In addition to any other rights or remedies, City, Developer and any Landowner may institute legal or equitable proceedings to cure, correct or remedy any default, to specifically enforce any covenant or agreement herein, to enjoin any threatened or attempted violation of the provisions of this Agreement. Notwithstanding the foregoing sentence, the City, Developer and Landowner each waives any and all rights to seek monetary damages from the other party as a result of any breach or alleged breach of such other party's obligations hereunder.
Section 3.6. Enforced Delay, Extension of Times of Performance. In addition to specific provisions of this Agreement, performance by either party or Landowner hereunder shall not be deemed to be in default where delays or defaults are due to war, insurrection, strikes, walkouts, riots, floods, earthquakes, fires, casualties, acts of God, State or federal laws, regulations, decisions or orders which conflict with this Agreement, or judicial or other governmental agency decisions or orders, directing the City, or which have the effect of requiring the City, to take actions or refrain from taking actions which Development Agreement Between the City of Newman
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conflict with the obligations under this Agreement. Any and all extensions of the time of performance shall be limited to sixty (60) months.
Section 3. 7. Tolling Due to Litigation. In the event of a lawsuit challenging the Entitlements or EIR, the Developer's obligations shall be automatically tolled for up to thirty-six (36) months. The Developer may apply for an additional tolling period of up to twenty-four (24) months, which the City may grant, in its sole discretion, based upon a finding that the Developer has actively defended the lawsuit in good faith.
Neither Section 3.6 nor 3.7 tolls the annual adjustment in the amount of fees otherwise due.
ARTICLE 4
TERMINATION
Section 4.1. Termination Upon Completion of Development. This Agreement shall terminate upon the expiration of the Term as defined on the Reference Sheet or when the Subject Property has been fully developed and all of the Developer's obligations in connection therewith are satisfied. Upon termination of this Agreement, the City shall record a notice of such termination in substantially the form attached hereto as Exhibit D. This Agreement shall automatically terminate and be of no further force or effect as to any single-family residence, any other residential dwelling unit(s), or any nonresidential building, and the lot or parcel upon which such residence or building is located, when it has been approved by the City for occupancy.
Section 4.2. Effect of Termination on Developer Obligations. Termination of this Agreement as to the Developer of the Subject Property or any portion thereof shall not affect any of the Developer's obligations to comply with the City General Plan and the terms and conditions of any applicable zoning, or subdivision map or other land use entitlements approved with respect to the Subject Property, any other covenants or any other development requirements specified in this Agreement to continue after the termination of this Agreement, or obligations to pay the Community Benefit Fee, assessments, liens, fees, or taxes.
Section 4.3. Effect of Termination on City. Upon any termination of this Agreement, as provided for under the terms and conditions of this Agreement, as to the Developer of the Subject Property, or any portion thereof, the entitlements, conditions of development, limitations on fees and all other terms and conditions of this Agreement shall no longer be vested hereby with respect to the Subject Property affected by such termination (provided vesting of entitlements, conditions or fees applicable to the Subject Property shall be governed by planning and zoning law) and the City shall no longer be limited by this Agreement to make any changes or modifications to such entitlements, conditions or fees applicable to the Subject Property.
Development Agreement Between the City of Newman
and George and Marlene Souza/Mattos Ranch Subdivision Phase 2 -12-
December , 2024
ARTICLE 5
ST AND ARD TERMS AND CONDITIONS
Section 5.1. Venue. Venue for all legal proceedings shall be in the Superior Court for the County of Stanislaus.
Section 5.2. Waiver. A waiver by any party of any breach of any term, covenant or condition herein contained or a waiver of any right or remedy of such party available hereunder at law or in equity shall not be deemed to be a waiver of any subsequent breach of the same or any other term, covenant or condition herein contained or of any continued or subsequent right to the same right or remedy. No party shall be deemed to have made any such waiver unless it is in writing and signed by the party so wa1vmg.
Section 5.3. Completeness of Instrument. This Agreement, together with its specific references and attachments, constitutes all of the agreements, understandings, representations, conditions, warranties and covenants made by and between the parties hereto. Unless set forth herein, neither party shall be liable for any representations made express or implied.
Section 5.4. Supersedes Prior Agreements. It is the intention of the parties hereto that this Agreement shall supersede any prior agreements, discussions, commitments, representations or agreements, written or oral, between the parties hereto.
Section 5.5. Captions. The captions of this Agreement are for convenience in reference only and the words contained therein shall in no way be held to explain, modify, amplify or aid in the interpretation, construction or meaning of the provisions of this Agreement.
Section 5.6. Number and Gender. In this Agreement, the neuter gender includes the feminine and masculine, and the singular includes the plural, the word "person" includes corporations, partnerships, firms or associations, wherever the context so reqmres.
Section 5. 7. Mandatory and Permissive. "Shall" and "will" and "agrees" are mandatory. "May" is permissive.
Section 5.8. Term Includes Extensions. All references to the term of this Agreement or the Agreement Term shall include any extensions of such term.
Section 5.9. Successors and Assigns. All representations, covenants and warranties specifically set forth in this Agreement, by or on behalf of, or for the benefit of any or all of the parties hereto, shall be binding upon and inure to the benefit of such party, its successors and assigns.
Section 5.10. Modification. No modification or waiver of any provisions of this Agreement or its attachments shall be effective unless such waiver or modification is in Development Agreement Between the City of Newman
and George and Marlene Souza/Mattos Ranch Subdivision Phase 2 -13-
December , 2024
writing, signed by all parties, and then shall be effective only for the period and on the condition, and for the specific instance for which given.
Section 5.11. Counterparts. This Agreement may be executed simultaneously and in several counterparts, each of which shall be deemed an original, but which together shall constitute one and the same instrument.
Section 5.12. Other Documents. The parties agree that they shall cooperate in good faith to accomplish the object of this Agreement and to that end, agree to execute and deliver such other and further instruments and documents as may be necessary and convenient to the fulfillment of these purposes.
Section 5.13. Partial Invalidity. If any term, covenant, condition or provision of this Agreement is held by a court of competent jurisdiction to be invalid, void or unenforceable, the remainder of the provision and/or provisions shall remain in full force and effect and shall in no way be affected, impaired or invalidated.
Section 5.14. Controlling Law. The validity, interpretation and performance of this Agreement shall be controlled by and construed under the laws of the State of California.
Section 5.15. Time Is of the Essence. Time is of the essence of this Agreement and each covenant and term a condition herein.
Section 5.16. Authority. All parties to this Agreement warrant and represent that they have the power and authority to enter into this Agreement in the names, titles and capacities herein stated and on behalf of any entities, persons, estates or firms represented or purported to be represented by such entity(s), person(s), estate(s) or firm(s) and that all formal requirements necessary or required by any state and/or federal law in order to enter into this Agreement have been fully complied with. Further, by entering into this Agreement, neither party hereto shall have breached the terms nor conditions of any other contract or agreement to which such party is obligated, which such breach would have a material effect hereon.
Section 5.17. Document Preparation. This Agreement will not be construed against the party preparing it, but will be construed as if prepared by all parties.
Section 5.18. Advice of Legal Counsel. Each party acknowledges that it has reviewed this Agreement with its own legal counsel, and based upon the advice of that counsel, has freely entered into this Agreement.
Section 5.19. Estoppel Certificate. Within thirty (30) days following any written request which either party may make from time to time, and upon payment of a fee to the City to reimburse the City for its reasonable expenses associated herewith, the other party to this Agreement shall execute and deliver to the requesting party a statement certifying that:
Development Agreement Between the City of Newman
and George and Marlene Souza/Mattos Ranch Subdivision Phase 2 -14-
December , 2024
(a) This Agreement is unmodified and in full force and effect, or if there have been modifications hereto, that this Agreement is in full force and effect as modified and stating the date and nature of such modifications; and (b) There are not current uncured defaults under this Agreement or specifying the date, nature of any default and manner of cure.
This certificate may be executed by the Director.
Section 5.20. Attorneys Fees and Costs. If any action at law or in equity, including an action for declaratory relief, is brought to enforce or interpret provisions of this Agreement, the prevailing party shall be entitled to reasonable attorneys' fees and costs, which may be set by the Court in the same action or in a separate action brought for that purpose, in addition to any other relief to which such party may be entitled.
Section 5.21. Consent/Subordination. Unless waived in writing by the City Attorney, Developer shall furnish proof satisfactory to the City, prior to approval of the Agreement that all persons possessing a legal interest in the property have consented to the recording of this Agreement. Unless waived in writing by the City Attorney, the City shall require subordination by all lenders of record as a condition precedent to the City approval of the Agreement. The City shall have no duty to subordinate its interest in this Agreement.
Section 5.22. Calculation of Time Periods. All calculation of time periods shall be based upon calendar days unless a different intent is clearly stated. [SIGNATURES ON FOLLOWING PAGE]
Development Agreement Between the City ofNewman
and George and Marlene Souza/Mattos Ranch Subdivision Phase 2 -15-
December , 2024
IN WITNESS WHEREOF, this Agreement was executed by the parties thereto on the dates set forth in the Preamble.
CITY:
CITY OF NEWMAN,
a municipal corporation
Title: City Manager
ATTEST:
By: ___________ ~
Name: _____________ _
Title: City Clerk
DEVELOPER/PROPERTY OWNERS:
GEORGE SOUZA, an individual
By: ___________ ~
Name: George Souza
Title:
By: ___________ ~
Name: Marlene Souza
Title:
Development Agreement Between the City of Newman
APPROVED AS TO FORM:
By:----------
Title: City Attorney
APPROVED AS TO FORM:
By: _________ _
Name: __________ _
Title:
December , 2024
and George and Marlene Souza/Mattos Ranch Subdivision Phase 2 -16-
EXHIBIT A
LEGAL DESCRIPTION OF SUBJECT PROPERTY
GEOMETRIC DESCRIPTION
OF LAND
Mattos Ranch 2 Subdivision
All that portion of the southeast quarter of Section 19, Township 7 South, Range 9 East, Mount Diablo Base and Meridian, described as follows:
Beginning at the northeast corner of Lot 21 of Mattos Ranch Subdivision as shown in Book 45 of Maps, Page 28, Stanislaus County Records; thence South 00°17'32" West along the east line of said Mattos Ranch Subdivision, 530.36 feet to the southeast corner of Lot 31 of above said subdivision; thence leaving said east line Norh 89°58'44" East, 246.00 feet; thence North 00°17'32" East, parallel with the east line of said subdivision, 980.13 feet; thence North 67°50'07" East, 121 .93 feet to the beginning of a tangent curve concave to the southwest and having a radius of 15.00 feet; thence southwesterly along the arc of said curve 24.04 feet through a central angle of 91 °50'15" to a point on the southwesterly right-of-way line of State Highway 33 and the beginning of a curve concave to the northeast from a point having a radial bearing South 69°39'50" West and a radius of 1532. 13 feet; thence Northwesterly along the arc of said curve and said right-of-way, 75.46 feet through a central angle of 2°49'18" to the end of said curve from which the radius point bears North 72°34'12" East; thence leaving said right-of-way South 86°53'57" West, 88.67 feet to the southeast corner of property shown on Record of Survey Book 21 , Page 48, Stanislaus County Records ; thence South 00°20'19" West along an east line of land shown on Record of Survey Book 25, Page 79, Stanislaus County Records, 78.55 feet to the southeast corner of said Record of Survey; thence North 89°24'12" West along the south line of said Record of Survey, 36.81 feet the the northeast corner of Parcel A as shown on Parcel Map Book 51, Page 50, Stanislaus County Records; thence South 00°16'44" West, 444.54 feet to the southeast corner of said Parcel A; thence South 89°43' 16" East, 14.00 feet to the Poing of Beginning.
Subject to all easements and/or rights-of-way of record.
Refer to Exhibit "B" attached hereto and made a part hereof For subdivision map phasing purposes only. This geometric description of land does not divide property as defined in the Subdivision Map Act. Proper procedures must be followed for land division.
David L. Harris L.S. 5443 August9, 2024
Development Agreement Between the City of Newman December , 2024 and George and Marlene Souza/Mattos Ranch Subdivision Ph. 2 Exhibit B - Page 1
Zt RS 48
UNSURYBYED
RZJl.UNDZR
SS PJL tt
RADIUS
15.00 1532.13'
UNE
L1
L2
L3
L4
L5
L6
ARC LENGTH 24.04
75.46'
BEARING
N 89"58 44· E
N 6T50'07" E
s 805357' w s 00'20 19" w N 89'24 1r W
S 89'4316" E
DELTA ANGLE 91'5015
2'49'1B"
DISTANCE
246.00
121.93'
88.67 78.55
36.81 14.00'
EXHIBIT "B"
GEOMETRIC EXHIBIT
MATTOS RANCH 2 ~~'~gN?~~l A PORTION OF THE UNSURVEYED REMAINDER AS SHOWN ON MA nos ESTA TES PHASE 1 FILED IN BOOK 55 OF
PARCEL MAPS, PAGE 11, STANISLAUS COUNTY RECORDS.
4-0<4
Development Agreement Between the City of Newman
and George and Marlene Souza/Mattos Ranch Subdivision Ph. 2 Exhibit B - Page 2
PH: (209) 525-9724 FX: (209) 528-0472
August 9, 2024
CITY OF NEWMAN
COUN1Y OF STANISLAUS
STATE OF CALIFORNIA
December , 2024
EXHIBITB
ASSIGNMENT AND ASSUMPTION AGREEMENT
THIS ASSIGNMENT AND ASSUMPTION AGREEMENT (hereinafter "this Agreement") is entered into this day of ,. 202_, by and between George Souza (hereinafter called "Owner") and , (hereinafter "Assignee").
RECITALS
A. On , 202_, the City of Newman and Owner entered into that certain agreement entitled "Development Agreement," approved by Ordinance __ _ (hereinafter "Agreement"), relative to the development known as the Mattos Ranch Subdivision (hereinafter "Subject Property").
B. Owner entered into a purchase and sale agreement whereby a portion of the Subject Property will be sold to Assignee, which portion of the Subject Property is identified and described in Exhibit A, attached hereto and incorporated herein by this reference (hereinafter the "Assigned Parcel(s)").
C. Owner desires to assign all of its interests, rights and obligations under the Agreement with respect to the Assigned Parcel(s).
D. Assignee desires to assume all Owner's rights and obligations under the Agreement with respect to the Assigned Parcel(s).
NOW, THEREFORE, Owner and Assignee hereby agree as follows:
1. Owner hereby assigns effective as of Owner's conveyance of the Assigned Parcel( s) to Assignee, all of the rights, interest, burdens and obligations of Owner under the Agreement with respect to the Assigned Parcel(s). Owner retains all the rights, interest, burdens and obligations under the Agreement with respect to all other property within the Subject Property owned thereby.
2. Assignee hereby assumes all of the burdens and obligations of Owner under the Agreement, and agrees to observe and fully perform all of the duties and obligations of Owner under the Agreement, and to be subject to all the terms and conditions thereof, with respect to the Assigned Parcel(s), it being the express intention of both Owner and Assignee that, upon the execution of this Agreement and conveyance of the Assigned Parcel( s) to Assignee, Assignee shall be come substituted for Owner as the "Developer" under the Agreement with respect to the Assigned Parcel( s ).
3. All of the covenants, terms, and conditions set forth herein shall be binding upon and shall inure to the benefit of the parties hereto and their respective heirs, successors and assigns.
Development Agreement Between the City of Newman December , 2024 and George and Marlene Souza/Mattos Ranch Subdivision Ph. 2 Exhibit B - Page 3
IN WITNESS HEREOF, the parties hereto have executed this Agreement as of the day and year first above written.
ASSIGNOR/OWNER:
Name: ______________ _
Title:
ASSIGNEE:
Name: ______________ _
Title:
Development Agreement Between the City of Newman December , 2024 and George and Marlene Souza/Mattos Ranch Subdivision Ph. 2 Exhibit B - Page 4
EXHIBIT C
SPECIAL CONDITIONS AND REQUIREMENTS
1. Capital Facility Fee. Developer acknowledges the City is developing and considering the adoption of an updated Capital Facility Fee program and Parks Master Plan.
2. Prince Road Sewer Line reimbursement. Developer recognizes that the City has invested significant financial and staff resources to expand sewer infrastructure in the Prince Road right-of-way that serves the Mattos Ranch Phase 2 project.
Developer agrees to reimburse the City $2,000 per lot for their fair share of the cost of installing the improvements. Said amount shall increase 6% annually beginning March 1, 2025.
3. Water Well and Storage Capacity. Developer agrees to reimburse the City $2,282 per lot for the fair share of the cost of Well No. 10 and storage tank. Said amount shall increase 6% annually beginning March 1, 2025. This payment will satisfy their water impact fee responsibility.
4. Community Benefit Fee. Developer shall pay to the City a community benefit fee of four thousand five hundred dollars ($4,500) per unit at the time of building permit issuance as outlined in Section 2.9 of this Agreement.
5. Time of Compliance. Developer shall comply with all Public Works Standards and Specifications in place at the time the application is submitted to the City for approval. Developer shall also comply with all ordinances and policies in place at the time building permits are issued.
Development Agreement Between the City of Newman July , 2024 and George and Marlene Souza/Mattos Ranch Subdivision Phase 2 Exhibit C - Page 1
EXHIBITD
NOTICE OF TERMINATION
THIS NOTICE OF TERMINATION (hereinafter "this Notice") is given this __ day of , 202_ , by the City of Newman (hereinafter called "City") for the benefit of , (hereinafter "Owner").
1. On , 202_, the City of Newman and
_________ __ entered into that certain agreement entitled "Development Agreement," approved by Ordinance (hereinafter "Agreement"), relative to the development known as the Mattos Ranch Subdivision (hereinafter "Subject Property").
2. Owner has fully performed all its duties with respect to that portion of the Subject Property, which portion of the Subject Property is identified and described in Exhibit A, attached hereto and incorporated herein by this reference (hereinafter the "Released Property").
3. Pursuant to Section 4.1 of the Development Agreement, the Development Agreement is no longer in effect with respect to the Released Property.
CITY OF NEWMAN
Title:
[NOTE: SIGNATURE MUST BE NOTARIZED]
Development Agreement Between the City of Newman July , 2024 and George and Marlene Souza/Mattos Ranch Subdivision Phase 2 Exhibit D
CONDITIONS OF APPROVAL
CEQA
EXHIBITE
1. The project shall implement all mitigations identified in the Initial Study/Mitigated Negative Declaration.
Community Development
2. Developer shall provide final legal description before submitting the project to the City Council.
3. Developer shall enter into a Developer Agreement with the City prior to submitting an application for Final Map approval.
4. The Developer shall be responsible for extending the water line in Mattos Drive to Highway 33. Developer shall be eligible for reimbursement from the commercial development for the cost of the line from the eastern edge of Mattos Ranch Phase 2 to Highway 33. It is Developer responsibility to identify the actual costs associated with extending the water line.
5. The Developer shall be responsible for securing all permits and approvals necessary for extending the water line from the northeastern edge of the project to the water line within the Highway 33 right-of way.
6. Developer shall install a six (6') foot masonry wall along the eastern property line between the residential properties and the commercial property. Said wall shall be install along Mattos Ranch Drive as shown on the tentative tract map dated 4116/2024.
7. The developer shall responsible for completing the park with lighted pickle ball courts prior to the issuance of the 15th Occupancy permit.
City Engineer
8. All minimum conditions of subdivision approval in the City of Newman Subdivision Ordinance are included by reference.
9. The subdivision map shall comply with all provisions of the Subdivision Map Act.
10. The final map shall be prepared by a California licensed land surveyor or registered civil engineer and be filed for City Council approval pursuant to the City of Newman Municipal Code and the Subdivision Map Act.
11. Approval of the Tentative Map is subject to all required California Environmental Quality Act studies and corresponding mitigation measures as determined by the City Planner.
12. Prior to approval of the Final Map and recording thereof, Applicant shall:
13. Construct all public improvements or provide the required surety for the construction thereof for acceptance by the City Council.
14. Construct or provide required surety for all irrigation improvements as required by Central California Irrigation District.
15. All necessary dedications for right of ways and easements shall be provided to the City of Newman, public utility companies, and other affected agencies.
16. The Subdivider shall dedicate public park land and storm basin to the City of Newman.
17. Applicant shall properly abandon the existing PUEs dedicated by 55-PM-l l to clear the proposed subdivision lots and street right of ways.
18. Prior to approval of the Final Map, improvement plans for streets, utilities, drainage facilities, survey monuments, grading, erosion control, and other required improvements shall be submitted for the City Engineer's approval.
19. Public improvements shall conform to the latest edition of the City of Newman Improvement Standards and any modifications thereto approved by the City Engineer in place at the time of approval of this Vesting Tentative Subdivision Map. Improvements shall conform to other City adopted documents including the General Plan, NonDevelopment Agreement Between the City of Newman and George and Marlene Souza/Mattos Ranch Subdivision
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Motorized Transportation Plan (NNMTP), Water Master Plan, Sewer Master Plan and Storm Water Master Plan. The work shall comply with all applicable State, Federal, and local laws and regulations.
20. A soils report prepared by a California registered geotechnical engineer shall be submitted to the City Engineer as part of the improvement plans. The soils report shall include recommendations for the structural sections for streets, excavation, compaction, clearing, and grubbing requirements.
21. Prior to approval of the improvement plans unless exempt, Applicant shall prepare a Storm Water Pollution Prevention Plan (SWPPP) pursuant to the California Water Resources Control Board Order No. 2022-0057-DWQ, NPDES No. CA000002 and the City ofNewman's MS4 Phase II Permit for construction activities. The filing and approval of a SWPPP and amendments thereto shall be required for project or development of individual parcels. Prepare an Erosion Control Plan as part of the improvement plans for storm water and construction BMPs. Applicant shall provide a WDID number prior to approval of the improvement plans.
22. Prior to approval of the improvement plans unless exempt, Applicant shall prepare and provide volumetric sizing calculations, low development impact (LID) measures, operation and maintenance plan (O&M), and statement of responsibility agreement for storm water management in accordance with the County of Stanislaus's Post-construction Standards Plan and pursuant to the City of Newman's Phase II MS4 Permit requirements.
23. Prior to approval of the improvement plans, subdivider shall prepare a Dust Control Plan (DCP) and file the Plan with the San Joaquin Valley Air Pollution Control District for construction activities pursuant to Regulation VIII (Rules 8011-8081 ). The filing and approval of a DCP and amendments thereto shall be required for project or development of individual parcels as required by said agency.
24. Prior to the issuance of any grading and encroachment permits, Applicant shall pay the permit fee, plan check and inspection fees, and furnish improvement securities pursuant to the City's improvement standards, municipal code, ordinances, and California Subdivision Map Act.
25. Prior to the issuance of a building permit, subdivider shall pay all development impact fees pursuant to the City's municipal code, ordinances, and resolutions. The fee assessment shall include all applicable fees such as Facilities, Police, Fire Protection, Transportation, Water, Domestic Wastewater, Storm Drainage, and Parks. Fees shall be based on building permit applications for project or development of individual parcels and paid at the time of the issuance of each building permit or as required by the California Government Code.
26. Prior to the issuance of any building permits, the proposed parcels shall be annexed to the applicable assessment districts including, but not limited to, Landscape and Lighting Maintenance District and Community Facilities District for the City of Newman. At the City's discretion, Applicant may be required to agree to form a new district for the required and applicable assessments. Applicant shall be responsible for preparing, funding and completing any District annexations or new district formation.
27. Subdivider shall construct or shall cause the construction of a perimeter CMU-block wall on the north boundary of the dedicated park and on the east boundary of the residential lots. The proposed block wall shall meet City standards per the City Engineer and City Planner.
28. Subdivider shall construct or shall cause the construction of a perimeter CMU-block wall on the south boundary of the proposed subdivision extending from the Mattos Ranch Phase 1 Subdivision to the eastern boundary of the proposed subdivision. The proposed block wall shall meet City standards per the City Engineer and City Planner. The Development Agreement Between the City of Newman
and George and Marlene Souza/Mattos Ranch Subdivision
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construction of the perimeter wall shall be required for project or development of individual parcels.
29. Applicant must address any utility connections, street improvements and dedications along State Route 33 (SR 33) as follows:
30. Any street frontage improvements required by Caltrans within their right-of-way shall conform to Caltrans Standards and shall be reviewed and approved by Caltrans and the City of Newman.
31. Any wet utility connections within the Caltrans right-of-way shall conform to City Standards and shall be reviewed and approved by Caltrans and the City of Newman.
32. The proposed street intersections with SR 33 shall be constructed as required and as approved by Caltrans and the City of Newman. Applicant shall conduct a traffic study as applicable.
33. Applicant shall cause the dedication of any street right of ways or easements for SR 33 for the subdivision street frontage improvements or future roadway expansion as required by Caltrans. Applicant shall provide restricted access along SR 33 street frontage as required by Caltrans.
34. An encroachment permit shall be obtained from Caltrans for all work within their right of way.
35. Applicant shall provide the City of Newman with copies of all plans submitted to Caltrans and a copy of the approved Caltrans encroachment permit.
36. Applicant must address irrigation improvements and dedications for Central California Irrigation District facilities as follows:
37. Underground the CCID Miller Ditch extending the limits of the proposed subdivision and underground any other existing canals/ditches traversing the project site and construct the new pipeline improvements as required and approved by Central California Irrigation District and the City of Newman.
38. Applicant shall dedicate any new easements and/or provide replacement easements for any displaced existing irrigation canals/ditches as required and approved by Central California Irrigation District.
39. Applicant shall construct all new irrigation improvements as permitted by Central California Irrigation District.
40. Applicant shall consult with Central California Irrigation District for any project requirements on the subdivision sides adjacent to any other existing irrigation canals/ ditches.
41. Applicant shall provide the City of Newman with copies of all plans and related documents submitted to Central California Irrigation District.
42. Provide utility services to each lot including electric power, gas, telephone, and cable television. Construct all proposed utilities underground within the street right of ways or public utility easements.
43. Remove all utility poles along the street frontages of the proposed subdivision and underground all overhead lines including electrical, communication, and cable television.
Any existing overhead utility or electric service lines and poles traversing the proposed parcel boundaries shall be removed or relocated to acceptable easements as approved by the City and the affected utility companies.
44. Remove all existing buildings, wells, pump stations, antennas, mail boxes, and any other onsite structures/surface improvements in conflict with the project improvements or proposed lots and subdivision boundaries.
45. Construct street lighting pursuant to the City of Newman Improvement Standards and provide LED luminaires as required and approved by the City Engineer.
Development Agreement Between the City of Newman
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46. Applicant shall construct all park improvements as required by the City Planner and as approved by the City of Newman.
4 7. The location and installation of mailboxes shall be approved by the US Postmaster and the City of Newman.
48. The names for the new subdivision streets are subject to approval by the City of Newman.
49. Applicant shall comply with all flood hazard requirements for all newly created lots pursuant to the City of Newman Floodplain Management Regulations and as approved by the City of Newman.
50. The existing and proposed rights of way and easements shown on the Tentative Map shall be preliminary until the Final Map is reviewed and approved by the City Engineer.
51. Applicant shall coordinate and obtain all other required permits and approvals as applicable from Stanislaus County, Merced County or any stakeholder agencies affected by the work.
Subdivision Public Improvements
Streets
52. Dedicate street right of ways and 10-ft public utility/pedestrian easements for all interior and collector streets within the proposed subdivision as shown on the Vesting Tentative Subdivision Map and construct street improvements pursuant to Local Street and Collector standards for the City of Newman or as approved by the City Engineer. Roadway improvements shall include, but not be limited to, pavement section, curb, gutter, sidewalk, curb ramps, driveways, street lighting, landscaping, survey monuments, signage, and str.iping and shall conform to the City's Improvement Standards.
53. Construct the intersections of new streets at State Route 33 to include traffic control improvements such as signage, stop signs, pavement markings and directional lines at a minimum and as approved by the City Engineer. Provide improvements for this intersection as required to accommodate existing traffic plus project.
54. Construct street knuckles to the dimensions and curve lines as required per the City of Newman Improvement Standards.
55. Dedicate property comer cutoffs at all proposed intersections as required to accommodate curb return wheelchair ramps within the street right of way per the City's Improvement Standards.
Water System
56. Construct water mains, fire hydrants, blowoffs, sampling stations, and service connections as necessary to serve each lot.
57. Water service connections for domestic, irrigation, and fire protection shall include shutoff valves, corporation stops, water meters, backflow preventers, post indicator valves, and fire department connections as applicable. Residential water services shall be sized to meet domestic and fire protection demands and shall incorporate water recirculation for residential sprinkler system at the water service or onsite plumbing as applicable. These items will be installed during the individual lot improvements and through the building permit process.
58. Construct minimum 8-inch water mains on proposed City streets and looped as needed to support the proposed development plan and approved by the City Engineer. Pipe sizes greater than the minimum shall be determined from hydraulic calculations and/or modeling studies, consistent with the existing network grid, or as recommended from the City's Water Master Plan.
59. Connect to the existing water main stubout on Mattos Drive and extend the water line to the proposed intersection with SR 33 as shown on the Vesting Tentative Subdivision Map.
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60. Extend the proposed 8-inch water line along SR 33 and connect to the nearest available system connection as noted on the Vesting Tentative Subdivision Map. Applicant shall construct the water line extension within the existing Caltrans right of way or shall locate the new water line within an easement secured by the Applicant and acceptable to the City of Newman.
Sewer System
61. Construct sewer lines, lift stations, manholes, and lateral connections as necessary to serve each lot. Convey sanitary wastewater via a gravity flow system unless a lift station is required at points of connection due to topography restrictions.
62. Lateral connections shall include cleanouts, pre-treatment systems (i.e. oil/sand separator, grease trap, etc.), and backwater valves as applicable to the occupancy of each lot and determined at the building permit stage.
63. Construct minimum 8-inch sewer mains on proposed City streets unless approved otherwise by the City Engineer. Pipe sizes greater than the minimum shall be determined from hydraulic calculations and/or modeling studies, consistent with the existing network grid, or as recommended from the City's Sewer Master Plan.
64. Connect to the existing sewer main stubout on Mattos Drive and extend the sewer line as shown on the Vesting Tentative Subdivision Map.
65. Applicant shall update the wastewater flow calculations prepared for the Matton Ranch Phase 1 Subdivision and verify there's available capacity at the existing Prince Road Lift Station for the proposed subdivision.
Storm Drainage
66. Construct storm drain lines, manholes, drain inlets, catch basins, detention basins, outfalls, and lift stations as necessary for collecting and conveying the storm runoff for the subdivision.
67. Construct storm sewers on proposed City streets as determined from hydraulic calculations and/or modeling studies, consistent with the existing network grid, or as recommended from the City's Storm Drain Master Plan.
68. All runoff from City streets shall be contained within the public rights of way or easements and routed to the proposed storm drain basin.
69. Design and construct the proposed storm basin per the City's Improvement Standards, Soils Investigation and as approved by the City Engineer and Central California Irrigation District. The basin shall be sized to handle the storm runoff from the proposed subdivision. Prepare hydraulic calculations to demonstrate to the City Engineer the existing storm drain pump station has available capacity for the proposed subdivision or expand the pump station to empty the existing and proposed basin expansion per the City's Improvement Standards.
Development Agreement Between the City of Newman
and George and Marlene Souza/Mattos Ranch Subdivision
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NOTARY
State of California
County of _____ _
On , 20_, before me, , Notary
Public, personally appeared , personally known to me
(or proved on the basis of satisfactory evidence) to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies ), and that by his/her/their signature( s) on the instrument the person( s ), or the entity upon behalf of which the person( s) acted, executed the instrument.
Notary Signature
WITNESS MY HAND AND OFFICIAL SEAL.
Development Agreement Between the City of Newman
and George and Marlene Souza/Mattos Ranch Subdivision
Notary Page
December , 2024