Agenda packet — Oakdale City Council, April 18, 2022 (part 1 of 2)

CITY OF OAKDALE

CITY COUNCIL

REGULAR MEETING AGENDA
City Council Chambers
277 North Second Avenue
Oakdale, CA 95361
“Cowboy Capital of the World”
Monday, April 18, 2022 7:00 PM City Council Chambers
NOTICE
This meeting will be open to the public. If you would like to provide public comment on an agenda item at the regular meeting, you may fill out a Speaker’s Card and submit it to the Deputy City Clerk at least five (5) minutes before the meeting is to begin. If commenting on a specific agenda item, please include the agenda item number in the subject line (example: Agenda Item 11.1). You will be notified when it is your time to speak. You may also submit your written comment (limited to 250 words or less) via email to [email protected] until 4:00 p.m. the day of the meeting at which you wish to provide comment. A copy of each timely submitted email will be provided to the City Council prior to the start of the meeting and will be made a part of the public record of the meeting but will not be read aloud during the meeting unless specifically requested to do so at the beginning of your email. The meeting will be televised on Comcast Channel 7 and available for public viewing on Livestream at https://livestream.com/cityofoakdale.

Welcome to your City of Oakdale City Council Regular meeting.

Your City Council are:

Mayor Cherilyn Bairos
Mayor Pro Tem Christopher Smith
Council Member Fred Smith
Council Member Curtis Haney
Council Member Vacant
Note: California law prohibits the City Council from taking action on any matter that is not on the posted agenda unless it is determined to be an emergency by the Council. All items will be referred to staff for follow-up and placed on a future agenda.

1. Call to Order – 7:00 p.m.

2. City Council Members Present/Absent

3. Pledge of Allegiance

4. Invocation Provided by Pastor Korey Buchanek of River Oak Grace.

5. Presentations/Acknowledgements

5.1 Project Sentinel Fair Housing presentation by Ana Andrada, Fair Housing Coordinator

5.2 Recognizing Save Mart on their 70th Year Anniversary of doing business in the Central Valley

5.3 Homelessness Action Plan presentation by Brad Hawn, Chairperson for the Stanislaus County Homeless Alliance

6. Additions/Deletions

7. Public Comments
Pursuant to Government Code section 54954.3, the City Council may adopt reasonable regulations to ensure that the business on the agenda can be conducted, therefore all members of the public will be

CITY OF OAKDALE

CITY COUNCIL

REGULAR MEETING AGENDA
Monday, April 18, 2022
Next City Council Resolution: 2022-029 Next Ordinance: 1281 given 3 minutes for their public comments. Individuals may not defer their time to another person. A maximum of 30 minutes will be allotted for general public comment. For agenda items, a maximum of 30 minutes will be allotted for public comment on each specific agenda item. California law prohibits the City Council from taking action on any item not appearing on the posted agenda except that Council may refer the matter to staff for follow-up or request it be placed on a future agenda.

8. Appointment to Boards, Commissions, Committees

9. City Council Consent Agenda
The consent agenda is comprised of Items 9.1 through 9.7. Unless there is discussion by a member of the audience/Council they may be approved in one motion.

9.1: Approve the Regular City Council Meeting Minutes of April 4, 2022.

9.2: Receive and file the Warrant List for the period March 29, 2022 through April 10, 2022.

9.3: Waive all readings of Ordinances and Resolutions, except by Title.

9.4: Reject by Minute Order, claim for damages by Sarah Deaton.

9.5: Reject by Minute Order, claim for damages by Carlos Sanchez.

9.6: By Minute Order, approve Co-Sponsored Special Event Application submitted by Lisa Ballard, on behalf of Oakdale Enrichment Society to hold All American Bash and Parade on Saturday, June 25, 2022.

9.7: Adopt City of Oakdale City Council Resolution 2022- , a Resolution of Concurrence and Support of Stanislaus County to submit the Draft 2022-2023 Annual Action Plan for the Community Development Block Grant Program and Emergency Solutions Grant Program to HUD.

10. Public Hearings

11. Staff Reports

11.1: Review the 2020-2021 Fiscal Year Financial Audit and Consider a Resolution accepting the Audit Report for the 2020-2021 Fiscal Year Audit for the City of Oakdale.

11.2 Consideration of a Resolution authorizing Staff to purchase a 2022 Ford Police Interceptor from Hillier Ford in the amount of $39,293.47 and outfit the vehicle with emergency vehicle equipment installed by Jays Tires in the amount of $27,494.23 for a maximum total of $66,787.70 from the Supplemental Law Enforcement Fund 203.

11.3 Consideration of a Resolution authorizing the purchase of one Utility Truck from Haidlen Ford in the amount of $61,607.42 and one from Steves Chevrolet in the amount of $61,555.66 from the Sewer Capital Replacement Fund 621 and Water Capital Replacement Fund 644 and authorizing the surplus of the 2008 Ford F250 and 1991 Chevrolet 1500.

CITY OF OAKDALE

CITY COUNCIL

REGULAR MEETING AGENDA
Monday, April 18, 2022
Next City Council Resolution: 2022-029 Next Ordinance: 1281

11.4 Consideration of a Resolution authorizing the City Manager to execute an agreement with T&S Construction for the Sewer River Crossing Project in the amount of $6,791,500.00 as well as $931,285.00 for Construction Engineering and Inspections and $340,000.00 for Contingency for a Total Project Cost of $8,062,785.00 to be Funded from Sewer Capital Replacement Fund 621 CP1516.

11.5 Consideration of a Resolution authorizing the City Manager to execute an agreement with Tony’s Plumbing in the amount of $21,975.00 for the Police Department Sewer Lining to be funded by Facilities Maintenance Fund 540.

12. City Manager’s Report

12.1: April 2022 Department Reports.

13. City Council Items

14. Adjournment
The next Regular meeting of the Oakdale City Council will be held May 2, 2022 at 7:00 p.m. in the City Council Chambers.

In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact City Hall, 209-845-3571. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. (28CFR 35.102-35.104 ADA Title II).

Any documents produced by the City and distributed to a majority of the City Council regarding any item on this agenda will be made available in the City Clerk’s office at City Hall located at 280 North Third Avenue, Oakdale, California.

DECLARATION OF POSTING
I, Colleen Andersen, Interim Council Services and Legislative Records Manager/Deputy City Clerk for the City of Oakdale, certify that I caused to be posted a copy of the City of Oakdale City Council Agenda for the Regular Meeting of Monday, April 18, 2022 at the City Council Chambers, 277 North Second Avenue, Oakdale, CA, 95361 on Thursday, April 14, 2022.

Dated: April 14, 2022 /s/ Colleen Andersen
Colleen Andersen
Interim Council Services and Legislative Records Manager Deputy City Clerk
AGENDA ITEM: 5.1
Project Sentinel Fair Housing presentation by Ana Andrada, Fair Housing Coordinator
AGENDA ITEM 5.2:

Recognizing Save Mart on their 70th Anniversary
AGENDA ITEM: 5.3
Homelessness Action Plan presentation by Brad Hawn,
Chairperson for the Stanislaus County Homeless Alliance

CITY OF OAKDALECITY COUNCIL

REGULAR MEETING MINUTES
City Council Chambers
277 North Second Avenue
Oakdale, CA 95361
“Cowboy Capital of the World”
Monday, April 4, 2022 7:00 PM City Council Chambers

1. CALL TO ORDER:

Mayor Bairos called the meeting to order at 7:00 p.m.

2. COUNCIL MEMBERS PRESENT/ABSENT:

Present: Mayor Cherilyn Bairos
Mayor Pro Tem Christopher Smith
Council Member Fred Smith
Council Member Curtis Haney
Council Member Vacant
Staff Present: City Manager Whitemyer
City Attorney Hallinan
Finance Director Avila
Public Services Director Gravel
Chief of Police Jerry Ramar
Interim Council Services Manager Andersen

Absent: None

3. Pledge of Allegiance
Mayor Bairos led the pledge of allegiance.

4. Invocation
Pastor Ryan Poling of The River Christian Community Church provided the invocation.

5. Presentations/Acknowledgements

5.1: Certificate of Recognition to the participants of the Soroptimist International of Oakdale’s Distinguished Young Woman Program Class of 2023 on February 26, 2022.

Mayor Bairos acknowledged and congratulated the participants of Oakdale’s Soroptimist Distinguished Young Woman Program.

5.2: Proclamation Declaring the last Saturday in April each year to be recognized in the City of Oakdale as Love Oakdale Day.

Mayor Bairos presented a Proclamation to Lisa Kjeldgaard, Director of Love Oakdale declaring the last Saturday in April each year to be recognized in the City of Oakdale as Love Oakdale Day.

6. Additions/Deletions
Mayor Bairos asked City Manager Whitemyer if there were any changes or deletions to the agenda. City Manager Whitemyer stated there were none.

7. Public Comments
Mayor Bairos opened Public Comment.

AGENDA ITEM: 9.1

CITY OF OAKDALE

CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 4, 2022
Next City Council Resolution: 2022-021 Next Ordinance: 1281 Yvonne Reagers with the Oakdale Library gave an update on the month events at the Oakdale Library.

With no further public comment received, Mayor Bairos closed the Public Comment period.

8. Appointment to Boards, Commissions, Committees
None.

9. City Council Consent Agenda
The consent agenda is comprised of Items 9.1 through 9.5. Unless there is discussion by a member of the audience/Council they may be approved in one motion.

9.1: Approve the Regular City Council Meeting Minutes of March 21, 2022.

9.2: Receive and file the Warrant List for the period March 16, 2022 through March 28, 2022.

9.3: Waive all readings of Ordinances and Resolutions, except by Title.

9.4: Reject by Minute Order, claim for damages submitted by Gail Altieri.

9.5: By Minute Order, Approve the February 2022 Treasurer’s Report.

MOTION
To approve the City of Oakdale City Council Consent Agenda for April 4, 2022.

Moved by Mayor Pro Tem Smith, and seconded by Council Member Smith and PASSED AND ADOPTED this 4th day of April 2022, by the following vote:

AYES: COUNCIL MEMBERS: C. Smith, F. Smith, Haney, Bairos (4) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: None (0)
ABSTAINED: COUNCIL MEMBERS:None (0)
Motion carried 4/0 by City Council roll call vote.

10. Public Hearings
None.

11. Staff Reports

11.1: Consideration of a Resolution Authorizing the City Manager to Execute an Agreement Taylor Backhoe Services, Inc. for CP2101 Fish Park Multipurpose Tennis Court and CP2006 Water Production Well Site Project Improvements, a 10% Contingency in the Amount of $32,000 and 5% Construction Engineering in the Amount of $15,000 to be Funded by Park Capital Facilities Fund 343 in the Amount of $280,000 and Water Capital Replacement Fund 644 in the Amount of $90,000 for a Grand Total Project Budget of $369,132.87
A PowerPoint Presentation was provided.

CITY OF OAKDALE

CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 4, 2022
Next City Council Resolution: 2022-021 Next Ordinance: 1281 Senior Engineering Technician Renfrow provided a staff report and PowerPoint Presentation on the Fish Park Multipurpose Court Improvements Project and the Well #7 Security Improvements Project. He discussed the work proposed for the project, costs associated with the work and provided a project timeline. Senior Engineering Tech Renfrow stated Taylor Backhoe Services, Inc. was the lowest bidder and, as such, recommending the City Council approve a resolution authorizing the City Manager to execute an agreement with Taylor Backhoe Services, Inc. for the Fish Park Multipurpose Court Improvements Project and the Well #7 Security Improvements Project.

Staff responded to questions asked by the City Council.

With no further questions form the Council, Mayor Bairos opened the item for public comment.

Bob Amaral stated he is not opposed to improvements being proposed but questioned how is the City is doing financially. City Manager Whitemyer responded that the City is in a very stable position financially.

With no further public comment, Mayor Bairos asked a motion be made for this item.

MOTION
Adopt City of Oakdale City Council Resolution 2022-021, A Resolution of the City Council of the City of Oakdale authorizing the City Manager to executed an Agreement with Taylor Backhoe Services, Inc. in the amount of $322,132.87 for CP2101 Fish Park Multipurpose Court Improvements Project and CP2006 Production Well #7 Security Improvements Project, a 10% contingency in the amount of $32,000 and 5% construction engineering in the amount of $15,000 to be funded by Park Capital Facilities Fund 343 in the amount of $280,000 and Water Capital Replacement Fund 644 in the amount of $90,000 for a grand total project budget of $369,132.87.

Moved by Mayor Pro Tem Smith, and seconded by Council Member Smith and PASSED AND ADOPTED this 4th day of April 2022, by the following vote:

11.2: Consideration of a Resolution Authorizing the Purchase of one Utility Truck from Haidlen Ford in the Amount of $61,583.30 and one from Steves Chevrolet in the Amount of $61,555.66 from the Sewer Capital Replacement Fund 621 and Water Capital Replacement Fund 644 and Authorizing the Surplus of the 2008 Ford F250 and 1991 Chevrolet 1500
Superintendent Bridgewater informed the Council that this item will be continued to the April 18th City Council meeting.

11.3 Consideration of a Resolution of Intention to Annex Additional Territory to City of

CITY OF OAKDALE

CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 4, 2022
Next City Council Resolution: 2022-021 Next Ordinance: 1281 Oakdale Community Facilities District No. 2007-01 (Annexation No. 15) (Estates at Tesoro)
Finance Director Avila provided a staff report and PowerPoint Presentation recommending the City Council adopt a resolution declaring intent to annex territory to the City of Oakdale Community Facilities District No. 2007-01 (Public Safety Services) and to set a Public Hearing for May 2, 2022 for the Estates at Tesoro.

Staff responded to questions asked by the City Council.

With no further questions from the Council, Mayor Bairos opened the item for public comment. With no public comment, Mayor Bairos asked a motion be made for this item.

MOTION
Adopt City of Oakdale City Council Resolution 2022-022, A Resolution of the City Council of the City of Oakdale authorizing to Annex Territory to the City of Oakdale Community Facilities District No. 2007-01 (Public Safety Services), Annexation No. 15, and set a Public Hearing for May 2, 2022 and Direct the City Clerk to record the Annexation No. 15 Map within fifteen (15) days of the date of adoption of this Resolution.

Moved by Mayor Pro Tem, and seconded by Council Member Smith and PASSED AND ADOPTED this 4th day of April 2022, by the following vote:

11.4 Consideration of a Resolution of Intention to Annex Additional Territory to City of Oakdale Community Facilities District No. 2015-01 (Annexation No. 6) (Estates at Tesoro)
Finance Director Avila provided a staff report and PowerPoint Presentation recommending the City Council adopt a resolution declaring intent to annex territory to the City of Oakdale Community Facilities District No. 2015-01 (Maintenance Services) and to set a Public Hearing for May 2, 2022 for the Estates at Tesoro.

Staff responded to questions asked by the City Council.

With no further questions from the Council, Mayor Bairos opened the item for public comment. With no public comment, Mayor Bairos asked a motion be made for this item.

MOTION
Adopt City of Oakdale City Council Resolution 2022-023, A Resolution of the City Council of the City of Oakdale authorizing to Annex Territory to the City of Oakdale Community Facilities District No. 2015-01 (Maintenance Services), Annexation No. 6 (Estates at Tesoro), and set Public Hearing for May 2, 2022 and Director the City Clerk

CITY OF OAKDALE

CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 4, 2022
Next City Council Resolution: 2022-021 Next Ordinance: 1281 to record the Annexation No. 6 Map within fifteen (15) days of the date of adoption of these Resolutions.

Moved by Council Member Smith, and seconded by Mayor Pro Tem Smith and PASSED AND ADOPTED this 4th day of April 2022, by the following vote:

AYES: COUNCIL MEMBERS: F. Smith, C. Smith, Haney, Bairos (4) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: None (0)
ABSTAINED: COUNCIL MEMBERS:None (0)
Motion carried 4/0 by City Council roll call vote.

11.5 Consideration of a Resolution of Intention to Annex Additional Territory to City of Oakdale Community Facilities District No. 2015-01 (Annexation No. 7) (Carmel Ranch) Finance Director Avila provided a staff report and PowerPoint Presentation recommending the City Council adopt a resolution declaring intent to annex territory to the City of Oakdale Community Facilities District No. 2015-01 (Maintenance Services) and to set a Public Hearing for May 2, 2022 for the Carmel Ranch Subdivision.

Staff responded to questions asked by the City Council.

With no further questions from the Council, Mayor Bairos opened the item for public comment. With no public comment, Mayor Bairos asked a motion be made for this item.

MOTION
Adopt City of Oakdale City Council Resolution 2022-024, A Resolution of the City Council of the City of Oakdale authorizing to Annex Territory to the City of Oakdale Community Facilities District No. 2015-01 (Maintenance Services), Annexation No. 7 (Carmel Ranch), and set Public Hearing for May 2, 2022 and Direct the City Clerk to record the Annexation No. 7 Map within fifteen (15) days of the date of adoption of these Resolutions.

Moved by Mayor Pro Tem Smith, and seconded by Council Member Smith and PASSED AND ADOPTED this 4th day of April 2022, by the following vote:

11.6 Consideration of a Resolution of Intention to Annex Additional Territory to City of Oakdale Community Facilities District No. 2007-01 (Annexation No.16) (Carmel Ranch)
Finance Director Avila provided a staff report and PowerPoint Presentation recommending the City Council adopt a resolution declaring intent to annex territory to

CITY OF OAKDALE

CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 4, 2022
Next City Council Resolution: 2022-021 Next Ordinance: 1281 the City of Oakdale Community Facilities District No. 2007-01 (Public Services) and to set a Public Hearing for May 2, 2022 for the Carmel Ranch Subdivision.

Staff responded to questions asked by the City Council.

With no further questions from the Council, Mayor Bairos opened the item for public comment. With no public comment, Mayor Bairos asked a motion be made for this item.

MOTION
Adopt City of Oakdale City Council Resolution 2022-025, A Resolution of the City Council of the City of Oakdale authorizing to Annex Territory to the City of Oakdale Community Facilities District No. 2007-01 (Public Safety Services), Annexation No. 16 Map within fifteen (15) days of the date of adoption of this Resolution.

Moved by Mayor Pro Tem Smith, and seconded by Council Member Smith and PASSED AND ADOPTED this 4th day of April 2022, by the following vote:

11.7 Consideration of a Resolution of Intention to Annex Additional Territory to City of Oakdale Community Facilities District No. 2007-01 (Annexation No.17) (Meadowlands)
Finance Director Avila provided a staff report and PowerPoint Presentation recommending the City Council adopt a resolution declaring intent to annex territory to the City of Oakdale Community Facilities District No. 2007-01 (Public Services) and to set a Public Hearing for May 2, 2022 for the Meadowlands Subdivision.

Staff responded to questions asked by the City Council.

With no further questions from the Council, Mayor Bairos opened the item for public comment. With no public comment, Mayor Bairos asked a motion be made for this item.

MOTION
Adopt City of Oakdale City Council Resolution 2022-026, A Resolution of the City Council of the City of Oakdale authorizing to Annex Territory to the City of Oakdale Community Facilities District No. 2007-1 (Public Safety Services), Annexation No. 17, and set Public Hearing for May 2, 2022 and Direct the City Clerk to record the Annexation No. 17 Map within (15) days of the date of adoption of this Resolution.

Moved by Council Member Smith, and seconded by Mayor Pro Tem Smith and PASSED AND ADOPTED this 4th day of April 2022, by the following vote:

AYES: COUNCIL MEMBERS: C. Smith, F. Smith, Haney, Bairos (4)

CITY OF OAKDALE

CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 4, 2022
Next City Council Resolution: 2022-021 Next Ordinance: 1281 NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: None (0)
ABSTAINED: COUNCIL MEMBERS:None (0)
Motion carried 4/0 by City Council roll call vote.

11.8 Consideration of a Resolution of Intention to Annex Additional Territory to the Bridle Ridge Landscape and Lighting Maintenance District (Annexation No. 7) (Meadowlands)
Finance Director Avila provided a staff report and PowerPoint Presentation recommending the City Council adopt a resolution declaring intent to annex territory to the City of Oakdale Bridle Ridge Landscape and Lighting Maintenance District (Annexation No. 7) and to set a Public Hearing for May 2, 2022 for the Meadowlands Subdivision.

Staff responded to questions asked by the City Council.

With no further questions from the Council, Mayor Bairos opened the item for public comment. With no public comment, Mayor Bairos asked a motion be made for this item.

MOTION
Adopt City of Oakdale City Council Resolution 2022-027, A Resolution of the City Council of the City of Oakdale authorizing the Annexation of Territory into the Bridle Ridge Landscape and Lighting Maintenance District for Fiscal Year 2021/22; and Adopt City of Oakdale City Council Resolution 2022-028, A Resolution of the City Council of the City of Oakdale authorizing the Annexation of Territory into the Bridle Ridge Landscape and Lighting Maintenance District and to Levy Annual Assessments Commencing with Fiscal Year 2021-22; and Accepting and Approving the Engineer’s Report; to Conduct a Property Owner Official Assessment Ballot Proceeding; and set Public Hearing for May 2, 2022 and director the City Clerk to published the Notice of Public Hearing at least 10 days prior to the date of the Public Hearing.

Moved by Mayor Pro Tem Smith, and seconded by Council Member Smith and PASSED AND ADOPTED this 4th day of April 2022, by the following vote:

12. City Manager’s Report
City Manager Whitemyer thanked the Council for their dialog at tonight’s meeting. City Manager Whitemyer further stated it is Rodeo Week and thanked Staff and the Saddle Club for putting together this event.

CITY OF OAKDALE

CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 4, 2022
Next City Council Resolution: 2022-021 Next Ordinance: 1281

13. City Council Items
Mayor Bairos made the following announcements:

The Cowgirl Luncheon is this Wednesday, April 6, 2022.

The Lions Club Breakfast is this Sunday, April 10, 2022.

Mayor Bairos also stated Happy Rodeo Week.

14. Adjournment

The next Regular meeting of the Oakdale City Council will be held Monday, April 18, 2022 at 7:00 p.m. in the Council Chambers. There being no further business, Mayor Bairos adjourned the meeting at 8:13 p.m.

ATTEST: APPROVED:

Colleen Andersen, Interim Council Cherilyn Bairos, Mayor Services and Legislative Records Manager
Amount
02/11/2022 2544738 ARC DOCUMENT SOLUTIONS L150091 120‐3130‐425003 BASE BILLING CHARGES 92.32 02/11/2022 2544738 ARC DOCUMENT SOLUTIONS L150091 622‐4152‐425003 BASE BILLING CHARGES 92.3202/11/2022 2544738 ARC DOCUMENT SOLUTIONS L150091 645‐4160‐425003 BASE BILLING CHARGES 92.32Vendor: 1459 ‐ APPLEGATE TEEPLES DRILLING CO INC 11/05/2021 I40751 APPLEGATE TEEPLES DRILLING150090 720‐3110‐425003 PGE DAMAGE 4687.5 Vendor 1459 ‐ APPLEGATE TEEPLES DRILLING CO INC Total: 4687.5 Vendor: 280 ‐ ARC DOCUMENT SOLUTIONS LLC
02/11/2022 2544738 ARC DOCUMENT SOLUTIONS L150091 119‐4110‐425003 BASE BILLING CHARGES 92.32 03/04/2022 2032611‐SFL ALPHA ANALYTICAL LABORATO150089 622‐4151‐425003 ROUTINE TESTING 41 Vendor 1469 ‐ ALPHA ANALYTICAL LABORATORIES INC. Total: 942 02/18/2022 2023968‐SFL ALPHA ANALYTICAL LABORATO150089 622‐4151‐425003 ROUTINE TESTING 291 02/18/2022 2024049‐SFL ALPHA ANALYTICAL LABORATO150089 622‐4151‐425003 ROUTINE TESTING 41 03/02/2022 2032202‐SFL ALPHA ANALYTICAL LABORATO150089 622‐4151‐425003 ROUTINE TESTING 4102/03/2022 2022151‐SFL ALPHA ANALYTICAL LABORATO150089 622‐4151‐425003 ROUTINE TESTING 223 02/07/2022 2022494‐SFL ALPHA ANALYTICAL LABORATO150089 622‐4151‐425003 ROUTINE TESTING 41 02/10/2022 2023046‐SFL ALPHA ANALYTICAL LABORATO150089 622‐4151‐425003 ROUTINE TESTING 223 Vendor 504 ‐ ABS DIRECT INC. Total: 6239.6
Vendor: 558 ‐ ALARMCO OF MODESTO
02/28/2022 296854 ALARMCO OF MODESTO 150088 110‐7210‐425003 MONTHLY MONITORING 36 Vendor 558 ‐ ALARMCO OF MODESTO Total: 36
Vendor: 1469 ‐ ALPHA ANALYTICAL LABORATORIES INC.
01/28/2022 2015659‐SFL ALPHA ANALYTICAL LABORATO150089 622‐4151‐425003 ROUTINE TESTING 41 03/03/2022 93897 ABS DIRECT INC. 150087 645‐4161‐425003 MONTHLY UTILITY BILLING 1235.82 03/03/2022 93897 ABS DIRECT INC. 150087 645‐4161‐429000 MONTHLY UTILITY BILLING 1871.48 03/03/2022 93897 ABS DIRECT INC. 150087 657‐4170‐429000 MONTHLY UTILITY BILLING 25 Vendor 9999999 ‐ * Total: 109
Vendor: 504 ‐ ABS DIRECT INC.
03/03/2022 93897 ABS DIRECT INC. 150087 622‐4153‐425003 MONTHLY UTILITY BILLING 1235.82 03/03/2022 93897 ABS DIRECT INC. 150087 622‐4153‐429000 MONTHLY UTILITY BILLING 1871.48 Vendor 8888888 ‐ * Total: 1200
Vendor: 9999999 ‐ *
03/16/2022 COLIN, TASIA COLIN, TASIA 150081 742‐2160‐376802 ADOPTION REFUND 50 03/18/2022 PEET'S COFFEE PEET'S COFFEE 150079 110‐202‐0100 BL REFUND 59 Vendor 5555555 ‐ * Total: 939
Vendor: 8888888 ‐ *
03/15/2022 ROMERO, MICHAEL ROMERO, MICHAEL 150082 117‐204‐0500 DEPOSIT REFUND CANCELLED 600 03/17/2022 KNIGHTS FERRY PT CLUB KNIGHTS FERRY PT CLUB 150083 117‐204‐0500 DEPOSIT REFUND 600 03/11/2022 SHUGART, MARK 3/2/22 SHUGART, MARK 150086 110‐7210‐427006 D1 CERTIFICATION REIMBURS 70 03/19/2022 ODOM, BRIAN 3/19/22 ODOM, BRIAN 150084 120‐3130‐425003 COUNTY CLERK FEES REIMBUR 69 03/22/2022 SANCHEZ, CECELIA 4/4‐22 SANCHEZ, CECELIA 150080 110‐2110‐416003 3 WEEKS TRAINING PER DIEM 750

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/29/2022 - 4/10/2022
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 1361 ‐ CALIFORNIA STATE DISBURSEMENT UNIT Total: 2272.61 Vendor 1537 ‐ BLACKWATER CONSULTING ENGINEERS INC Total: 44091.45 Vendor: 01372 ‐ CALIFORNIA SALES ORGANIZATION
03/01/2022 1404 CALIFORNIA SALES ORGANIZA150098 356‐2110‐442001 POLICE EVIDENCE STORAGE 81322.5 Vendor 01372 ‐ CALIFORNIA SALES ORGANIZATION Total: 81322.5 Vendor: 1361 ‐ CALIFORNIA STATE DISBURSEMENT UNIT
04/01/2022 INV01254 CALIFORNIA STATE DISBURSEM150074 110‐219‐1900 GARNISHMENT CHILD SUPPOR 2272.61 03/08/2022 5068 BLACKWATER CONSULTING EN150097 646‐4169‐442001 Water Master Plan Update ‐ C 9032.5 03/07/2022 5039 BLACKWATER CONSULTING EN150097 646‐4169‐442001 Water Master Plan Update ‐ C 6251.25 03/07/2022 5040 BLACKWATER CONSULTING EN150097 621‐4159‐442001 OAKDALE SEWER RIVER CROSS 815 03/07/2022 5055 BLACKWATER CONSULTING EN150097 622‐4151‐425003 WATER RECYCLING FUNDING 1187.5 02/19/2022 5017 BLACKWATER CONSULTING EN150097 645‐4160‐425003 EPA RISK AND RESILIENCE PLA 188.75 02/22/2022 5032 BLACKWATER CONSULTING EN150097 645‐4160‐425003 EPA RISK AND RESILIENCE PLA 1375 03/07/2022 5038 BLACKWATER CONSULTING EN150097 623‐4159‐442001 Wastewater Capital Improvem 163502/08/2022 4964 BLACKWATER CONSULTING EN150097 646‐4169‐442001 Urban Water Master Plan Upd 2525.2 02/08/2022 4965 BLACKWATER CONSULTING EN150097 623‐4159‐442001 Wastewater Capital Improvem 6560 02/11/2022 4980 BLACKWATER CONSULTING EN150097 644‐4169‐442001 OID PARKS IRRIGATION 2620 Vendor 1544 ‐ BEAR ELECTRICAL SOLUTIONS Total: 968.75
Vendor: 1537 ‐ BLACKWATER CONSULTING ENGINEERS INC
02/08/2022 4961 BLACKWATER CONSULTING EN150097 621‐4159‐442001 SEWER RIVER CROSSING 588.75 02/08/2022 4963 BLACKWATER CONSULTING EN150097 646‐4169‐442001 Water Master Plan Update ‐ C 11312.5 Vendor 1443 ‐ BAY ALARM CO Total: 115.77
Vendor: 1544 ‐ BEAR ELECTRICAL SOLUTIONS
02/28/2022 15049 BEAR ELECTRICAL SOLUTIONS 150096 110‐4142‐425003 T/S MAINTENANCE 288.7502/28/2022 15050 BEAR ELECTRICAL SOLUTIONS 150096 110‐4142‐425003 T/S MAINTENANCE 68011/17/2021 0284920‐IN BARTON OVERHEAD DOORS 150094 622‐4151‐424001 DOOR REPAIR 160 Vendor 19 ‐ BARTON OVERHEAD DOORS Total: 160
Vendor: 1443 ‐ BAY ALARM CO
03/21/2022 19372957 BAY ALARM CO 150095 110‐2130‐427023 Alarm Services ‐ 620 Hedburg 115.77 03/03/2022 5700367801 AUTOZONE 150093 110‐4120‐424002 MISC SUPPLIES 45.4703/15/2022 5700375480 AUTOZONE 150093 110‐7210‐424003 MISC SUPPLIES 218.21 Vendor 01384 ‐ AUTOZONE Total: 263.68
Vendor: 19 ‐ BARTON OVERHEAD DOORS
03/20/2022 MARCH 2022 4 AT&T 150092 110‐2110‐420003 9391053230 89.55 03/20/2022 MARCH 2022 4 AT&T 150092 110‐2110‐420003 9391053231 89.55 Vendor 942 ‐ AT&T Total: 743.05
Vendor: 01384 ‐ AUTOZONE
Vendor 280 ‐ ARC DOCUMENT SOLUTIONS LLC Total: 369.28
Vendor: 942 ‐ AT&T
03/20/2022 MARCH 2022 4 AT&T 150092 110‐2110‐420003 9391064580 307.4 03/20/2022 MARCH 2022 4 AT&T 150092 110‐2110‐420003 9391053225 256.55 1 of 17
Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/29/2022 - 4/10/2022
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 02/25/2022 4111844814 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 1.98 02/25/2022 4111844814 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 3.72 02/25/2022 4111844814 CINTAS CORPORATION 150099 110‐7210‐425016 UNIFORM SERVICES 3.5 02/25/2022 4111844814 CINTAS CORPORATION 150099 110‐7413‐425016 UNIFORM SERVICES 12.12 02/25/2022 4111844814 CINTAS CORPORATION 150099 120‐3130‐425016 UNIFORM SERVICES 6.93 02/25/2022 4111844814 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 5.94 02/25/2022 4111844814 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 22.36 02/25/2022 4111844814 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 3.72 02/25/2022 4111844814 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 4.59 02/18/2022 4111161998 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 47.8 02/25/2022 4111844541 CINTAS CORPORATION 150099 622‐4151‐425016 UNIFORM SERVICES 81.5 02/25/2022 4111844814 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 4.57 02/18/2022 4111161998 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 22.36 02/18/2022 4111161998 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 40.91 02/18/2022 4111161998 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 9.78 02/18/2022 4111161998 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 4.86 02/18/2022 4111161998 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 12.25 02/18/2022 4111161998 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 13.55 02/18/2022 4111161998 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 3 02/18/2022 4111161998 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 3.73 02/18/2022 4111161998 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 4.59 02/18/2022 4111161998 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 3.72 02/18/2022 4111161998 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 1.98 02/18/2022 4111161998 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 4.33 02/18/2022 4111161998 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 10.1302/18/2022 4111161998 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 4.8602/18/2022 4111161998 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 4.5902/18/2022 4111161998 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 22.3602/18/2022 4111161998 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 12.2502/18/2022 4111161998 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 10.702/18/2022 4111161998 CINTAS CORPORATION 150099 120‐3130‐425016 UNIFORM SERVICES 6.9302/18/2022 4111161998 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 53.1402/18/2022 4111161998 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 40.9102/18/2022 4111161998 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 3.72 02/18/2022 4111161998 CINTAS CORPORATION 150099 110‐7210‐425016 UNIFORM SERVICES 3.5 02/18/2022 4111161998 CINTAS CORPORATION 150099 110‐7413‐425016 UNIFORM SERVICES 12.1202/18/2022 4111161998 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 5.9402/18/2022 4111161998 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 4.5902/18/2022 4111161998 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 4.57Vendor: 1577 ‐ CINTAS CORPORATION 02/18/2022 4111161791 CINTAS CORPORATION 150099 622‐4151‐425016 UNIFORM SERVICES 81.502/18/2022 4111161998 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 22.36 1 of 17
Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/29/2022 - 4/10/2022
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 03/04/2022 4112531514 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 47.8 03/04/2022 4112531514 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 3.72 03/04/2022 4112531514 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 1.98 03/04/2022 4112531514 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 10.13 03/04/2022 4112531514 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 4.33 03/04/2022 4112531514 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 12.25 03/04/2022 4112531514 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 4.59 03/04/2022 4112531514 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 8.2 03/04/2022 4112531514 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 40.91 03/04/2022 4112531514 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 22.36 03/04/2022 4112531514 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 4.86 03/04/2022 4112531514 CINTAS CORPORATION 150099 110‐7413‐425016 UNIFORM SERVICES 12.12 03/04/2022 4112531514 CINTAS CORPORATION 150099 120‐3130‐425016 UNIFORM SERVICES 6.93 03/04/2022 4112531514 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 53.14 03/04/2022 4112531514 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 22.36 03/04/2022 4112531514 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 5.94 03/04/2022 4112531514 CINTAS CORPORATION 150099 110‐7210‐425016 UNIFORM SERVICES 3.5 03/04/2022 4112531514 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 3.72 03/04/2022 4112531514 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 4.57 03/04/2022 4112531514 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 4.59 03/04/2022 4112531331 CINTAS CORPORATION 150099 110‐7210‐425016 UNIFORM SERVICES 30.36 03/04/2022 4112531331 CINTAS CORPORATION 150099 565‐7215‐425016 UNIFORM SERVICES 79.23 03/04/2022 4112531411 CINTAS CORPORATION 150099 622‐4151‐425016 UNIFORM SERVICES 146.52 02/25/2022 4111844814 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 3 02/25/2022 4111844814 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 47.802/25/2022 4111844814 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 40.9102/25/2022 4111844814 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 22.3602/25/2022 4111844814 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 12.2502/25/2022 4111844814 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 3.7302/25/2022 4111844814 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 4.8602/25/2022 4111844814 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 9.7802/25/2022 4111844814 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 13.5502/25/2022 4111844814 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 40.9102/25/2022 4111844814 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 58.14 02/25/2022 4111844814 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 4.59 02/25/2022 4111844814 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 10.702/25/2022 4111844814 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 12.2502/25/2022 4111844814 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 22.3602/25/2022 4111844814 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 4.8602/25/2022 4111844814 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 10.1302/25/2022 4111844814 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 4.3302/25/2022 4111844814 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 4.59 1 of 17
Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/29/2022 - 4/10/2022
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 03/11/2022 4113218460 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 12.25 03/11/2022 4113218460 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 40.91 03/11/2022 4113218460 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 9.78 03/11/2022 4113218460 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 3 03/11/2022 4113218460 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 47.8 03/11/2022 4113218460 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 4.59 03/11/2022 4113218460 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 3.73 03/11/2022 4113218460 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 4.86 03/11/2022 4113218460 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 13.55 03/11/2022 4113218460 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 22.36 03/11/2022 4113218460 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 53.14 03/11/2022 4113218460 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 10.13 03/11/2022 4113218460 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 12.25 03/11/2022 4113218460 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 1.98 03/11/2022 4113218460 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 40.91 03/11/2022 4113218460 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 22.36 03/11/2022 4113218460 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 4.59 03/11/2022 4113218460 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 4.33 03/11/2022 4113218460 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 3.72 03/11/2022 4113218460 CINTAS CORPORATION 150099 120‐3130‐425016 UNIFORM SERVICES 6.93 03/11/2022 4113218460 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 8.2 03/11/2022 4113218460 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 4.86 03/11/2022 4113218460 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 4.57 03/11/2022 4113218460 CINTAS CORPORATION 150099 110‐7210‐425016 UNIFORM SERVICES 3.5 03/11/2022 4113218460 CINTAS CORPORATION 150099 110‐7413‐425016 UNIFORM SERVICES 12.1203/11/2022 4113218460 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 22.3603/11/2022 4113218460 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 5.9403/11/2022 4113218460 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 4.5903/10/2022 4113907967 CINTAS CORPORATION 150099 565‐7215‐425016 UNIFORM SERVICES 79.2303/11/2022 4113218398 CINTAS CORPORATION 150099 622‐4151‐425016 UNIFORM SERVICES 91.5203/11/2022 4113218460 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 3.7203/04/2022 4112531514 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 4.8603/10/2022 4113907898 CINTAS CORPORATION 150099 622‐4151‐425016 UNIFORM SERVICES 91.5203/10/2022 4113907967 CINTAS CORPORATION 150099 110‐7210‐425016 UNIFORM SERVICES 82.53 03/04/2022 4112531514 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 4.59 03/04/2022 4112531514 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 3.7303/04/2022 4112531514 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 303/04/2022 4112531514 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 13.5503/04/2022 4112531514 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 12.2503/04/2022 4112531514 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 9.7803/04/2022 4112531514 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 40.9103/04/2022 4112531514 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 22.36 1 of 17
Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/29/2022 - 4/10/2022
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 1507 ‐ CITY OF OAKDALE FSA ACCOUNT Total: 727.25 Vendor 346 ‐ CITY OF OAKDALE CITYHALL ASSN Total: 44
Vendor: 1507 ‐ CITY OF OAKDALE FSA ACCOUNT
04/01/2022 INV01252 CITY OF OAKDALE FSA ACCOU 10452 110‐219‐0200 CITY OF OAKDALE FSA ACCOU 92.31 04/01/2022 INV01253 CITY OF OAKDALE FSA ACCOU 10452 512‐1910‐374120 CITY OF OAKDALE FSA ACCOU 634.94 03/18/2022 4113908078 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 12.25 Vendor 1577 ‐ CINTAS CORPORATION Total: 2913.77
Vendor: 346 ‐ CITY OF OAKDALE CITYHALL ASSN
04/01/2022 INV01248 CITY OF OAKDALE CITYHALL A 10451 110‐219‐0800 CITY OF OAKDALE CITYHALL A 44 03/18/2022 4113908078 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 4.5903/18/2022 4113908078 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 4.8603/18/2022 4113908078 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 9.7803/18/2022 4113908078 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 40.9103/18/2022 4113908078 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 3.7303/18/2022 4113908078 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 22.3603/18/2022 4113908078 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 13.5503/18/2022 4113908078 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 3 03/18/2022 4113908078 CINTAS CORPORATION 150099 645‐4160‐425016 UNIFORM SERVICES 50.3 03/18/2022 4113908078 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 10.13 03/18/2022 4113908078 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 12.25 03/18/2022 4113908078 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 4.86 03/18/2022 4113908078 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 3.72 03/18/2022 4113908078 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 4.33 03/18/2022 4113908078 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 8.2 03/18/2022 4113908078 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 22.36 03/18/2022 4113908078 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 40.91 03/18/2022 4113908078 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 70.65 03/18/2022 4113908078 CINTAS CORPORATION 150099 120‐3130‐425016 UNIFORM SERVICES 6.93 03/18/2022 4113908078 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 1.98 03/18/2022 4113908078 CINTAS CORPORATION 150099 622‐4152‐425016 UNIFORM SERVICES 4.5903/18/2022 4113908078 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 4.5703/18/2022 4113908078 CINTAS CORPORATION 150099 110‐7210‐425016 UNIFORM SERVICES 3.503/18/2022 4113908078 CINTAS CORPORATION 150099 110‐7413‐425016 UNIFORM SERVICES 42.5303/18/2022 4113908078 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 4.5903/18/2022 4113908078 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 5.9403/18/2022 4113908078 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 3.7203/11/2022 4113218472 CINTAS CORPORATION 150099 110‐7210‐425016 UNIFORM SERVICES 32.5603/11/2022 4113218472 CINTAS CORPORATION 150099 565‐7215‐425016 UNIFORM SERVICES 91.7303/18/2022 4113908078 CINTAS CORPORATION 150099 110‐4140‐425016 UNIFORM SERVICES 22.36 1 of 17
Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/29/2022 - 4/10/2022
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 02/28/2022 IMOD496093 DON'S MOBILE GLASS 150111 622‐4151‐424003 VEHICLE MAINTENANCE 50 Vendor 926 ‐ DON'S MOBILE GLASS Total: 100
01/20/2022 101559 DONLEE PUMP CO 150110 657‐4170‐425003 AIRPORT FUEL GAUGE/ALARM 2099.99 Vendor 414 ‐ DONLEE PUMP CO Total: 2099.99
Vendor: 926 ‐ DON'S MOBILE GLASS
02/28/2022 IMOD496091 DON'S MOBILE GLASS 150111 622‐4151‐424003 VEHICLE MAINTENANCE 5003/15/2022 RMA 2022‐0279 CSJVRMA 150109 645‐4161‐415000 INSURANCE 16046.68 03/15/2022 RMA 2022‐0279 CSJVRMA 150109 657‐4170‐415000 INSURANCE 1166 Vendor 349 ‐ CSJVRMA Total: 196220
Vendor: 414 ‐ DONLEE PUMP CO
03/15/2022 RMA 2022‐0279 CSJVRMA 150109 110‐219‐2800 INSURANCE 120701 03/15/2022 RMA 2022‐0279 CSJVRMA 150109 120‐3110‐415000 INSURANCE 3304.02 03/15/2022 RMA 2022‐0279 CSJVRMA 150109 622‐4153‐415000 INSURANCE 19046.69 03/21/2022 150269 COOK'S COMMUNICATIONS 150108 110‐2110‐424003 Vehicle #45 255.02 Vendor 55 ‐ COOK'S COMMUNICATIONS Total: 360.86
Vendor: 349 ‐ CSJVRMA
03/15/2022 RMA 2022‐0279 CSJVRMA 150109 110‐1910‐415000 INSURANCE 35955.61 Vendor 1059 ‐ COLONIAL PROCESSING CENTER Total: 27.41
Vendor: 1574 ‐ CONDOR EARTH TECHNOLOGIES INC.
03/15/2022 86734 CONDOR EARTH TECHNOLOGI150107 622‐4151‐425003 GROUND WATER MONITORIN 1878.75 Vendor 1574 ‐ CONDOR EARTH TECHNOLOGIES INC. Total: 1878.75 Vendor: 55 ‐ COOK'S COMMUNICATIONS
03/21/2022 150268 COOK'S COMMUNICATIONS 150108 110‐2110‐424003 Vehicle #36 105.84 03/16/2022 2858 COLE PRO MEDIA LLC 150106 110‐2110‐425003 Transparency Engagement Ad 1500 Vendor 01240 ‐ COLE PRO MEDIA LLC Total: 1500
Vendor: 1059 ‐ COLONIAL PROCESSING CENTER
04/01/2022 INV01251 COLONIAL PROCESSING CENTE150075 110‐219‐1700 COLONIAL LIFE 27.41 03/21/2022 30254043 CLARK PEST CONTROL 150105 110‐2160‐425003 PEST CONTROL 41 03/21/2022 30254043 CLARK PEST CONTROL 150105 110‐2161‐425003 PEST CONTROL 41 Vendor 50 ‐ CLARK PEST CONTROL Total: 1753
Vendor: 01240 ‐ COLE PRO MEDIA LLC
02/28/2022 30048048 CLARK PEST CONTROL 150105 286‐6230‐425003 Pest Control 65 02/28/2022 30048053 CLARK PEST CONTROL 150105 110‐7210‐425003 Pest Control 294 03/01/2022 30234575 CLARK PEST CONTROL 150105 288‐6244‐425003 Weed Control 95 02/22/2022 30152919 CLARK PEST CONTROL 150105 110‐4140‐427009 WEED ABATEMENT 210 02/23/2022 30152913 CLARK PEST CONTROL 150105 657‐4170‐427009 WEED ABATEMENT 391 02/28/2022 29983515 CLARK PEST CONTROL 150105 284‐6210‐425003 Pest Control 130 Vendor: 50 ‐ CLARK PEST CONTROL
02/21/2022 30325556 CLARK PEST CONTROL 150105 110‐4140‐427009 WEED ABATEMENT 486 1 of 17
Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/29/2022 - 4/10/2022
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 04/01/2022 INV01255 FRANCHISE TAX BOARD 150076 110‐219‐1900 GARNISHMENT ‐ FTB 117.36 Vendor 92 ‐ FRANCHISE TAX BOARD Total: 117.36
01/17/2022 7305‐LA FOX LOOMIS INC. 150119 622‐4152‐425003 DRYWELL REHAB 6395 01/25/2022 7311‐LA FOX LOOMIS INC. 150119 622‐4152‐425003 DRYWELL REHAB 6395 Vendor 01410 ‐ FOX LOOMIS INC. Total: 33180
Vendor: 92 ‐ FRANCHISE TAX BOARD
02/11/2022 1‐2022 FORD & ASSOCIATES LLC 150118 657‐4170‐425003 CONTRACT SERVICES 122.5 Vendor 1220 ‐ FORD & ASSOCIATES LLC Total: 122.5
Vendor: 01410 ‐ FOX LOOMIS INC.
12/22/2021 7293‐LA FOX LOOMIS INC. 150119 349‐4150‐442001 DRYWELL REHAB 20390 03/16/2022 228219264 FONTES PRO SOUND & LIGHT 150117 270‐1910‐441005 Council Chambers Sound Syste 10625.41 03/16/2022 228219264 FONTES PRO SOUND & LIGHT 150117 270‐1910‐441005 ADD'L TIME 3836.18 Vendor 1584 ‐ FONTES PRO SOUND & LIGHT Total: 14461.59
Vendor: 1220 ‐ FORD & ASSOCIATES LLC
03/15/2022 ICON @ BRIDLE RIDGE FLORSHEIM HOMES 150116 645‐4160‐424006 REIMBURSEMENT 5000 03/15/2022 ICON @ BRIDLE RIDGE FLORSHEIM HOMES 150116 645‐4160‐425003 REIMBURSEMENT 37464.1 Vendor 01407 ‐ FLORSHEIM HOMES Total: 72753.95
Vendor: 1584 ‐ FONTES PRO SOUND & LIGHT
03/18/2022 720047 FARMER'S BLACKMITH LLC 150115 622‐4151‐427006 MISC SUPPLIES 51.07 Vendor 87 ‐ FARMER'S BLACKMITH LLC Total: 584.1
Vendor: 01407 ‐ FLORSHEIM HOMES
03/15/2022 ICON @ BRIDLE RIDGE FLORSHEIM HOMES 150116 644‐4169‐442001 REIMBURSEMENT 30289.85 Vendor 85 ‐ FAR WEST LABORATORIES Total: 4378
Vendor: 87 ‐ FARMER'S BLACKMITH LLC
03/07/2022 719851 FARMER'S BLACKMITH LLC 150115 622‐4152‐427006 MISC SUPPLIES 332.3503/18/2022 720046 FARMER'S BLACKMITH LLC 150115 622‐4151‐427006 MISC SUPPLIES 200.6811/02/2021 101192 FAR WEST LABORATORIES 150114 622‐4151‐425003 ROUTINE TESTING 200 02/27/2022 102320 FAR WEST LABORATORIES 150114 645‐4160‐425003 ROUTINE TESTING 2658 02/27/2022 102321 FAR WEST LABORATORIES 150114 622‐4151‐425003 ROUTINE TESTING 760 03/16/2022 26907915 EXPRESS SERVICES INC. 150113 110‐7210‐410013 TEMP SERVICES 918 Vendor 1235 ‐ EXPRESS SERVICES INC. Total: 2386.8
Vendor: 85 ‐ FAR WEST LABORATORIES
09/25/2021 100988 FAR WEST LABORATORIES 150114 622‐4151‐425003 ROUTINE TESTING 760 Vendor 1456 ‐ ENGINEERED FIRE SYSTEMS INC. Total: 1125
Vendor: 1235 ‐ EXPRESS SERVICES INC.
03/02/2022 26845234 EXPRESS SERVICES INC. 150113 110‐7210‐410013 TEMP SERVICES 550.803/09/2022 26877141 EXPRESS SERVICES INC. 150113 110‐7210‐410013 TEMP SERVICES 91803/01/2022 18336 ENGINEERED FIRE SYSTEMS IN150112 120‐3130‐425003 FIRE PLAN CHECK 312.5 Vendor: 1456 ‐ ENGINEERED FIRE SYSTEMS INC.
02/01/2022 18256 ENGINEERED FIRE SYSTEMS IN150112 120‐3130‐425003 FIRE PLAN CHECK 812.5 1 of 17
Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/29/2022 - 4/10/2022
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 03/01/2022 030122GPS. J.B. ANDERSON 150128 720‐3110‐425003 PLANNING SERVICES 1229.3 Vendor 1437 ‐ J.B. ANDERSON Total: 13367.8
03/01/2022 030122GPS. J.B. ANDERSON 150128 720‐3110‐425003 PLANNING SERVICES 298 03/01/2022 030122GPS. J.B. ANDERSON 150128 720‐3110‐425003 PLANNING SERVICES 298 03/01/2022 030122GPS. J.B. ANDERSON 150128 720‐3110‐425003 PLANNING SERVICES 1769.5 03/01/2022 030122GPS. J.B. ANDERSON 150128 120‐3110‐410013 PLANNING SERVICES 6780.8 03/01/2022 030122GPS. J.B. ANDERSON 150128 720‐3110‐425003 PLANNING SERVICES 1970.2 03/01/2022 030122GPS. J.B. ANDERSON 150128 720‐3110‐425003 PLANNING SERVICES 894 01/28/2022 PI‐047043 INDUSTRIAL ELECTRICAL CO 150127 645‐4160‐424002 WELL 7 GENERATOR REPAIR 562.73 Vendor 342 ‐ INDUSTRIAL ELECTRICAL CO Total: 1102.73
Vendor: 1437 ‐ J.B. ANDERSON
03/01/2022 030122GPS J.B. ANDERSON 150128 212‐3110‐425003 SB2 Grant Accessory Dwelling 128 03/11/2022 7352187920 HTBS CREDIT 150126 645‐4161‐427001 OFFICE SUPPLIES 98.65 Vendor 1337 ‐ HTBS CREDIT Total: 197.3
Vendor: 342 ‐ INDUSTRIAL ELECTRICAL CO
01/28/2022 PI‐047028 INDUSTRIAL ELECTRICAL CO 150127 645‐4160‐424002 WELL 5 REPAIR 540 Vendor 01150 ‐ HARD DRIVE GRAPHICS Total: 395.58
Vendor: 337 ‐ HOTSY PACIFIC
02/15/2022 85159 HOTSY PACIFIC 150125 110‐4120‐425003 PRESSURE WASHER REAPIR 557.55 Vendor 337 ‐ HOTSY PACIFIC Total: 557.55
Vendor: 1337 ‐ HTBS CREDIT
03/11/2022 7352187920 HTBS CREDIT 150126 622‐4153‐427001 OFFICE SUPPLIES 98.65 Vendor 100 ‐ GRAINGER INC. Total: 51.11
Vendor: 111 ‐ HAIDLEN FORD‐MERCURY
02/14/2022 5053105 HAIDLEN FORD‐MERCURY 150123 622‐4152‐424003 VEHICLE MAINTENANCE 37.12 Vendor 111 ‐ HAIDLEN FORD‐MERCURY Total: 37.12
Vendor: 01150 ‐ HARD DRIVE GRAPHICS
03/21/2022 37122 HARD DRIVE GRAPHICS 150124 110‐2110‐427004 "JR OFFICER" Stickers 395.58 02/23/2022 9222986201 GRAINGER INC. 150122 110‐4140‐427006 MISC SUPPLIES 17.0402/23/2022 9222986201 GRAINGER INC. 150122 645‐4160‐427006 MISC SUPPLIES 17.0402/23/2022 9222986201 GRAINGER INC. 150122 657‐4170‐427006 MISC SUPPLIES 17.03 03/03/2022 222297 GILTON SOLID WASTE MANAG150121 622‐4151‐425003 SLUDGE HAULING 13416.38 03/03/2022 222298 GILTON SOLID WASTE MANAG150121 622‐4151‐425003 SLUDGE HAULING 586.9 Vendor 96 ‐ GILTON SOLID WASTE MANAGEMENT INC. Total: 14003.28 Vendor: 100 ‐ GRAINGER INC.
03/03/2022 100262614 GEORGE REED INC. 150120 645‐4160‐427006 MISC SUPPLIES 92.36 03/10/2022 100263171 GEORGE REED INC. 150120 645‐4160‐427006 MISC SUPPLIES 138.31 Vendor 95 ‐ GEORGE REED INC. Total: 461.21
Vendor: 96 ‐ GILTON SOLID WASTE MANAGEMENT INC.
03/01/2022 100262359 GEORGE REED INC. 150120 645‐4160‐427006 MISC SUPPLIES 116.71 Vendor: 95 ‐ GEORGE REED INC.
02/25/2022 100262141 GEORGE REED INC. 150120 645‐4160‐427006 MISC SUPPLIES 113.83 1 of 17
Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/29/2022 - 4/10/2022
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 01/25/2022 16742 MCR ENGINEERING INC. 150134 343‐7219‐442001 ENGINEERING SERVICES 3500 01/25/2022 16746 MCR ENGINEERING INC. 150134 216‐4149‐442001 ENGINEERING SERVICES 732.5 01/25/2022 16747 MCR ENGINEERING INC. 150134 216‐4149‐442001 ENGINEERING SERVICES 608.33 01/25/2022 16739 MCR ENGINEERING INC. 150134 720‐3110‐425003 ENGINEERING SERVICES 2500 01/25/2022 16740 MCR ENGINEERING INC. 150134 720‐3110‐425003 ENGINEERING SERVICES 1200 01/25/2022 16741 MCR ENGINEERING INC. 150134 215‐4149‐442001 ENGINEERING SERVICES 5750 01/25/2022 16735 MCR ENGINEERING INC. 150134 120‐3110‐425003 ENGINEERING SERVICES 375 01/25/2022 16736 MCR ENGINEERING INC. 150134 720‐3110‐425003 ENGINEERING SERVICES 450 01/25/2022 16738 MCR ENGINEERING INC. 150134 720‐3110‐425003 ENGINEERING SERVICES 4060 12/27/2021 16614 MCR ENGINEERING INC. 150134 120‐3110‐425003 ENGINEERING SERVICES 500 01/25/2022 16733 MCR ENGINEERING INC. 150134 120‐3110‐425003 ENGINEERING SERVICES 750 01/25/2022 16734 MCR ENGINEERING INC. 150134 720‐3110‐425003 ENGINEERING SERVICES 875 12/21/2021 16607 MCR ENGINEERING INC. 150134 343‐7219‐442001 ENGINEERING SERVICES 2000 12/21/2021 16609 MCR ENGINEERING INC. 150134 720‐3110‐425003 ENGINEERING SERVICES 500 12/27/2021 16613 MCR ENGINEERING INC. 150134 215‐4149‐442001 ENGINEERING SERVICES 7050 12/21/2021 16605 MCR ENGINEERING INC. 150134 216‐4149‐442001 ENGINEERING SERVICES 1150 12/21/2021 16605 MCR ENGINEERING INC. 150134 222‐4149‐442001 ENGINEERING SERVICES 1150 12/21/2021 16605 MCR ENGINEERING INC. 150134 316‐4149‐442001 ENGINEERING SERVICES 1150 12/21/2021 16598 MCR ENGINEERING INC. 150134 720‐3110‐425003 ENGINEERING SERVICES 200 12/21/2021 16599 MCR ENGINEERING INC. 150134 720‐3110‐425003 ENGINEERING SERVICES 2360 12/21/2021 16604 MCR ENGINEERING INC. 150134 215‐4149‐442001 ENGINEERING SERVICES 712.5 Vendor 01131 ‐ L2 LIGHTING LLC Total: 70.88
Vendor: 1317 ‐ LIEBERT CASSIDY WHITMORE
03/31/2022 1520850 LIEBERT CASSIDY WHITMORE 150133 110‐1910‐425003 ANNUAL MEMBERSHIP 2550 Vendor 1317 ‐ LIEBERT CASSIDY WHITMORE Total: 2550
Vendor: 158 ‐ MCR ENGINEERING INC.
12/21/2021 16596 MCR ENGINEERING INC. 150134 720‐3110‐425003 ENGINEERING SERVICES 750 Vendor 1230 ‐ KUBWATER RESOURCES INC. Total: 11380.48
Vendor: 01131 ‐ L2 LIGHTING LLC
12/15/2021 4248B L2 LIGHTING LLC 150132 110‐4142‐427006 MISC LAMPS 27.9912/27/2021 4348B L2 LIGHTING LLC 150132 110‐4142‐427006 MISC LAMPS 42.89 Vendor 01236 ‐ KOEFRAN Total: 439
Vendor: 1230 ‐ KUBWATER RESOURCES INC.
02/17/2022 10891 KUBWATER RESOURCES INC. 150131 622‐4151‐427006 POLYMER TOTE 5690.24 03/17/2022 10915 KUBWATER RESOURCES INC. 150131 622‐4151‐427006 POLYMER TOTE 5690.24 Vendor 1476 ‐ KCI SITE SERVICES Total: 771.34
Vendor: 01236 ‐ KOEFRAN
01/31/2022 0000495379 KOEFRAN 150130 110‐2160‐425003 Animal Disposal Services FY 21 219.5 01/31/2022 0000495379 KOEFRAN 150130 110‐2161‐425003 Animal Disposal Services FY 21 219.503/15/2022 22‐0381 KCI SITE SERVICES 150129 622‐4151‐425003 SWEEPING SERVICES 385.67 Vendor: 1476 ‐ KCI SITE SERVICES
02/28/2022 22‐0282 KCI SITE SERVICES 150129 622‐4151‐425003 SWEEPING SERVICES 385.67 1 of 17
Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/29/2022 - 4/10/2022
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 01/19/2022 302366 OAKDALE LEADER 150145 621‐4159‐442001 LEGAL AD 172 01/19/2022 302367 OAKDALE LEADER 150150 120‐3110‐425011 PUBLIC HEARING 172 01/19/2022 302368 OAKDALE LEADER 150143 120‐3110‐425011 LEGAL AD 149 Vendor 193 ‐ OAKDALE AUTO PARTS Total: 151.56
Vendor: 198 ‐ OAKDALE EMPLOYEES ASSOCIATION
04/01/2022 INV01250 OAKDALE EMPLOYEES ASSOCI10453 110‐219‐0800 OAKDALE EMPLOYEES ASSOCI 56 Vendor 198 ‐ OAKDALE EMPLOYEES ASSOCIATION Total: 56
Vendor: 206 ‐ OAKDALE LEADER
01/19/2022 302365 OAKDALE LEADER 150147 720‐3110‐425003 LEGAL AD 14903/01/2022 832167 OAKDALE AUTO PARTS 150142 110‐4140‐424003 MISC SUPPLIES 21.12 03/01/2022 832204 OAKDALE AUTO PARTS 150142 645‐4160‐424002 MISC SUPPLIES 4.87 03/02/2022 832291 OAKDALE AUTO PARTS 150142 645‐4160‐424002 MISC SUPPLIES 24.79 Vendor 191 ‐ OAK VALLEY HOSPITAL Total: 94.97
Vendor: 210 ‐ OAKDALE AUTO CARE & TIRE
02/28/2022 2045026 OAKDALE AUTO CARE & TIRE 150141 110‐4140‐424003 VEHICLE MAINTENANCE 946.37 Vendor 210 ‐ OAKDALE AUTO CARE & TIRE Total: 946.37
Vendor: 193 ‐ OAKDALE AUTO PARTS
02/15/2022 831206 OAKDALE AUTO PARTS 150142 110‐4140‐424003 MISC SUPPLIES 100.78 Vendor 01092 ‐ MOTION INDUSTRIES INC. Total: 143.69
Vendor: 01015 ‐ NORTHSTAR CHEMICAL
03/15/2022 218785 NORTHSTAR CHEMICAL 150139 645‐4160‐427006 CHLORINATION 792.42 Vendor 01015 ‐ NORTHSTAR CHEMICAL Total: 792.42
Vendor: 191 ‐ OAK VALLEY HOSPITAL
03/21/2022 V00012126583 OAK VALLEY HOSPITAL 150140 110‐2110‐425006 Pre‐Employment Medical Labs 94.97 01/25/2022 105005 MODESTO WELDING PRODUC 150137 622‐4151‐427006 MISC SUPPLIES 280 Vendor 830 ‐ MODESTO WELDING PRODUCTS INC. Total: 280
Vendor: 01092 ‐ MOTION INDUSTRIES INC.
11/30/2021 CA15‐704418 MOTION INDUSTRIES INC. 150138 622‐4151‐424002 MISC SUPPLIES 143.69 03/09/2022 366277 MODESTO STEEL 150136 645‐4160‐427006 MISC SUPPLIES 1371.3103/15/2022 366838 MODESTO STEEL 150136 540‐1910‐442001 HAND RAILS 807.9 Vendor 168 ‐ MODESTO STEEL Total: 3628.22
Vendor: 830 ‐ MODESTO WELDING PRODUCTS INC.

Vendor 158 ‐ MCR ENGINEERING INC. Total: 42040
Vendor: 1504 ‐ METLIFE ‐ GROUP BENEFITS
03/14/2022 KM05931316 3/14/22 METLIFE ‐ GROUP BENEFITS 150135 110‐219‐1104 BENEFITS 854.53 Vendor 1504 ‐ METLIFE ‐ GROUP BENEFITS Total: 854.53
Vendor: 168 ‐ MODESTO STEEL
03/09/2022 366272 MODESTO STEEL 150136 645‐4160‐427006 MISC SUPPLIES 1449.01 01/25/2022 16748 MCR ENGINEERING INC. 150134 622‐4152‐425003 ENGINEERING SERVICES 1250 01/25/2022 16748 MCR ENGINEERING INC. 150134 645‐4160‐425003 ENGINEERING SERVICES 1250 01/25/2022 16747 MCR ENGINEERING INC. 150134 222‐4149‐442001 ENGINEERING SERVICES 608.33 01/25/2022 16747 MCR ENGINEERING INC. 150134 316‐4149‐442001 ENGINEERING SERVICES 608.34 1 of 17
Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/29/2022 - 4/10/2022
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 03/18/2022 234950 P & L CONCRETE PRODUCTS 150155 622‐4152‐427006 GARAGE PIT FILL IN 333.33 01/25/2022 233272 P & L CONCRETE PRODUCTS 150155 645‐4160‐427006 MISC SUPPLIES 155.83 03/16/2022 234891 P & L CONCRETE PRODUCTS 150155 622‐4152‐427006 CONCRETE 604.64 03/16/2022 234891 P & L CONCRETE PRODUCTS 150155 645‐4160‐427006 CONCRETE 604.64 03/15/2022 2721‐319464 O'REILLY AUTOMOTIVE STORE150154 110‐4140‐424003 MISC SUPPLIES 32.48 03/15/2022 2721‐319507 O'REILLY AUTOMOTIVE STORE150154 110‐7210‐424003 MISC SUPPLIES 178.44 Vendor 62 ‐ O'REILLY AUTOMOTIVE STORES INC. Total: 648.74 Vendor: 223 ‐ P & L CONCRETE PRODUCTS
03/07/2022 2721‐317327 O'REILLY AUTOMOTIVE STORE150154 110‐4142‐424003 MISC SUPPLIES 28.71 03/09/2022 2721‐317931 O'REILLY AUTOMOTIVE STORE150154 110‐2110‐424003 MISC SUPPLIES 202.203/14/2022 2721‐319290 O'REILLY AUTOMOTIVE STORE150154 622‐4152‐424003 MISC SUPPLIES 28.302/28/2022 2721‐315513 O'REILLY AUTOMOTIVE STORE150154 110‐4140‐424003 MISC SUPPLIES 38.1903/02/2022 2721‐315940 O'REILLY AUTOMOTIVE STORE150154 120‐3130‐424003 MISC SUPPLIES 8.9303/07/2022 2721‐317262 O'REILLY AUTOMOTIVE STORE150154 110‐2110‐424003 MISC SUPPLIES 115.0603/23/2022 MAY 2022 OPERATING ENGINEERS TRUST150153 110‐219‐1102 BENEFITS 2615 Vendor 218 ‐ OPERATING ENGINEERS TRUST FUND Total: 2615 Vendor: 62 ‐ O'REILLY AUTOMOTIVE STORES INC.
02/25/2022 2721‐314576 O'REILLY AUTOMOTIVE STORE150154 110‐4140‐424003 MISC SUPPLIES 16.43 04/01/2022 INV01257 OPERATING ENGINEERS LOCA 150077 110‐219‐0800 UNION DUES ‐ OAKDALE POLIC 1005 04/01/2022 INV01258 OPERATING ENGINEERS LOCA 150077 110‐219‐0800 UNION DUES ‐ OAKDALE MISC 603 Vendor 219 ‐ OPERATING ENGINEERS LOCAL #3 Total: 1608
Vendor: 218 ‐ OPERATING ENGINEERS TRUST FUND
03/15/2022 34660 ONTEL SECURITY SERVICES IN150152 117‐222‐0700 EVENT SECURITY 342 03/15/2022 34660 ONTEL SECURITY SERVICES IN150152 117‐7460‐350305 EVENT SECURITY ‐5.46 Vendor 1563 ‐ ONTEL SECURITY SERVICES INC. Total: 792.54 Vendor: 219 ‐ OPERATING ENGINEERS LOCAL #3
Vendor 209 ‐ OAKDALE POLICE OFFICERS ASSOCIATION Total: 585 Vendor: 01386 ‐ OLSEN MARHSA P
03/11/2022 MARCH 2‐APRIL 6 2022 OLSEN MARHSA P 150151 118‐7340‐425003 INSTRUCTOR PAYMENT 156 Vendor 01386 ‐ OLSEN MARHSA P Total: 156
Vendor: 1563 ‐ ONTEL SECURITY SERVICES INC.
03/15/2022 34660 ONTEL SECURITY SERVICES IN150152 117‐222‐0700 EVENT SECURITY 456 Vendor 206 ‐ OAKDALE LEADER Total: 1583
Vendor: 208 ‐ OAKDALE POLICE OFFICERS ASSOCIATION
04/01/2022 INV01249 OAKDALE POLICE OFFICERS AS10454 110‐219‐0800 ASSOCIATION DUES 750 Vendor 208 ‐ OAKDALE POLICE OFFICERS ASSOCIATION Total: 750 Vendor: 209 ‐ OAKDALE POLICE OFFICERS ASSOCIATION
04/01/2022 INV01256 OAKDALE POLICE OFFICERS AS10455 110‐219‐0900 OAKDALE PD LTD 585 02/09/2022 303587 OAKDALE LEADER 150149 720‐3110‐425003 LEGAL AD 28702/16/2022 303940 OAKDALE LEADER 150146 120‐3110‐425011 LEGAL AD 26402/23/2022 304238 OAKDALE LEADER 150148 110‐1130‐425013 PUBLIC NOTICE 21802/02/2022 303340 OAKDALE LEADER 150144 343‐7219‐442001 LEGAL AD 172 1 of 17
Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/29/2022 - 4/10/2022
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 03/16/2022 MARCH 2022 3 PG&E 150157 657‐4170‐420001 07028519473 1053.79 Vendor 226 ‐ PG&E Total: 39873.71
03/16/2022 MARCH 2022 3 PG&E 150157 645‐4160‐420001 60775846904 25562.35 03/16/2022 MARCH 2022 3 PG&E 150157 657‐4170‐420001 86502703126 292.09 03/16/2022 MARCH 2022 3 PG&E 150157 657‐4170‐420001 44024983676 60.89 03/16/2022 MARCH 2022 3 PG&E 150157 622‐4152‐420001 07228975343 454.95 03/16/2022 MARCH 2022 3 PG&E 150157 622‐4152‐420001 44133562536 2182.85 03/16/2022 MARCH 2022 3 PG&E 150157 645‐4160‐420001 07228975343 454.95 03/16/2022 MARCH 2022 3 PG&E 150157 293‐6250‐420001 3258092521 12.04 03/16/2022 MARCH 2022 3 PG&E 150157 293‐6250‐420001 88703594601 266.07 03/16/2022 MARCH 2022 3 PG&E 150157 622‐4150‐420001 45427294660 622.33 03/16/2022 MARCH 2022 3 PG&E 150157 288‐6243‐420001 01868963875 192.92 03/16/2022 MARCH 2022 3 PG&E 150157 288‐6244‐420001 47013986097 36.13 03/16/2022 MARCH 2022 3 PG&E 150157 288‐6245‐420001 68565167456 13.12 03/16/2022 MARCH 2022 3 PG&E 150157 286‐6230‐420001 98085099004 23.07 03/16/2022 MARCH 2022 3 PG&E 150157 288‐6241‐420001 29646608462 55.98 03/16/2022 MARCH 2022 3 PG&E 150157 288‐6242‐420001 79258195720 10.51 03/16/2022 MARCH 2022 3 PG&E 150157 119‐4110‐420002 07228975343 83.3 03/16/2022 MARCH 2022 3 PG&E 150157 285‐6220‐420001 98085099004 373.72 03/16/2022 MARCH 2022 3 PG&E 150157 285‐6220‐420001 16364492971 965.54 03/16/2022 MARCH 2022 3 PG&E 150157 117‐7430‐420002 12937367741 37.3 03/16/2022 MARCH 2022 3 PG&E 150157 117‐7470‐420001 63063551012 409.63 03/16/2022 MARCH 2022 3 PG&E 150157 119‐4110‐420001 07228975343 144.17 03/16/2022 MARCH 2022 3 PG&E 150157 110‐4142‐420001 07875298122 12.34 03/16/2022 MARCH 2022 3 PG&E 150157 110‐7210‐420001 18246929329 134.65 03/16/2022 MARCH 2022 3 PG&E 150157 117‐7430‐420001 12937367741 1234.3 03/16/2022 MARCH 2022 3 PG&E 150157 110‐1910‐420001 29735943408 151.89 03/16/2022 MARCH 2022 3 PG&E 150157 110‐1910‐420002 18246929329 784.68 03/16/2022 MARCH 2022 3 PG&E 150157 110‐2160‐420001 18246929329 1881.09 03/26/2022 510070 PACIFIC SHREDDING/PACIFIC S150156 110‐2110‐425003 ADD'L 35 Vendor 01216 ‐ PACIFIC SHREDDING/PACIFIC STORAGE CO. Total: 168 Vendor: 226 ‐ PG&E
03/16/2022 MARCH 2022 3 PG&E 150157 110‐1910‐420001 18246929329 2367.06 Vendor 223 ‐ P & L CONCRETE PRODUCTS Total: 2698.45
Vendor: 01216 ‐ PACIFIC SHREDDING/PACIFIC STORAGE CO.
03/22/2022 5100391 PACIFIC SHREDDING/PACIFIC S150156 110‐2110‐425003 Monthly Shredding 84 03/26/2022 510070 PACIFIC SHREDDING/PACIFIC S150156 110‐2110‐425003 Monthly Shredding 4903/18/2022 234950 P & L CONCRETE PRODUCTS 150155 645‐4160‐427006 GARAGE PIT FILL IN 333.34 03/23/2022 235135 P & L CONCRETE PRODUCTS 150155 110‐7210‐427006 CONCRETE 418.56 03/23/2022 235139 P & L CONCRETE PRODUCTS 150155 110‐7210‐427006 TOP SOIL 248.11 1 of 17
Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/29/2022 - 4/10/2022
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 270 ‐ STANISLAUS COUNTY CLERK/RECORDER Total: 57 03/19/2022 328 SAMUEL HARNED 150164 343‐7219‐442001 GREGER STREET SPORTS FIELD 3600 Vendor 01047 ‐ SAMUEL HARNED Total: 3600
Vendor: 270 ‐ STANISLAUS COUNTY CLERK/RECORDER
03/30/2022 DORADA PARK STANISLAUS COUNTY CLERK/R150183 318‐7219‐362411 NOTICE OF EXEMPTION FILING 57 03/17/2022 381611 SAFE‐T‐LITE OF MODESTO 150163 110‐4140‐427006 MISC SUPPLIES 450.32 03/17/2022 381618 SAFE‐T‐LITE OF MODESTO 150163 110‐4140‐427006 MISC SUPPLIES 26.55 Vendor 255 ‐ SAFE‐T‐LITE OF MODESTO Total: 8131.34
Vendor: 01047 ‐ SAMUEL HARNED
03/04/2022 381348 SAFE‐T‐LITE OF MODESTO 150163 110‐4140‐427006 STREET SIGN POST/HARDWAR 1200.52 03/15/2022 381538 SAFE‐T‐LITE OF MODESTO 150163 645‐4160‐427006 PIPE LOCATOR 4226.63 03/15/2022 381541 SAFE‐T‐LITE OF MODESTO 150163 110‐4140‐427006 MISC SUPPLIES 2227.32 10/01/2021 N147470 S.J.V.A.P.C.D. 150162 645‐4160‐425003 ANNUAL PERMIT N2070 31.503/03/2022 N149766 S.J.V.A.P.C.D. 150162 110‐2210‐425003 ANNUAL PERMIT N8017 619 Vendor 600 ‐ S.J.V.A.P.C.D. Total: 682
Vendor: 255 ‐ SAFE‐T‐LITE OF MODESTO
03/18/2022 20125 ROLAND JOCELYN E. PHD ABP150161 110‐2110‐425006 Pre‐Employment Screening ‐ N 475 Vendor 292 ‐ ROLAND JOCELYN E. PHD ABPP Total: 2375
Vendor: 600 ‐ S.J.V.A.P.C.D.
10/01/2021 N147470 S.J.V.A.P.C.D. 150162 622‐4152‐425003 ANNUAL PERMIT N2070 31.503/18/2022 20106 ROLAND JOCELYN E. PHD ABP150161 110‐2110‐425006 Pre‐Employment Screening ‐ J 475 03/18/2022 20108 ROLAND JOCELYN E. PHD ABP150161 110‐2110‐425006 Pre‐Employment Screening ‐ A 475 03/18/2022 20123 ROLAND JOCELYN E. PHD ABP150161 110‐2110‐425006 Pre‐Employment Screening ‐ M 47502/14/2022 497672 RIVER OAK VETERINARY HOSP150160 742‐2160‐425003 Veterinary Services 120 Vendor 01087 ‐ RIVER OAK VETERINARY HOSPITAL INC. Total: 129 Vendor: 292 ‐ ROLAND JOCELYN E. PHD ABPP
03/18/2022 19651 ROLAND JOCELYN E. PHD ABP150161 110‐2110‐425006 Pre‐Employment Screening ‐ T 475 Vendor 01079 ‐ RESOURCES RECYCLING & RECOVERY Total: 74.81 Vendor: 01087 ‐ RIVER OAK VETERINARY HOSPITAL INC.
02/14/2022 497672 RIVER OAK VETERINARY HOSP150160 110‐2160‐425003 Veterinary Services 4.5 02/14/2022 497672 RIVER OAK VETERINARY HOSP150160 110‐2161‐425003 Veterinary Services 4.503/07/2022 3644156 RAY MORGAN COMPANY 150158 645‐4160‐423000 COPIER LEASE 64.6 Vendor 1278 ‐ RAY MORGAN COMPANY Total: 543.98
Vendor: 01079 ‐ RESOURCES RECYCLING & RECOVERY
01/28/2022 0000001424842 RESOURCES RECYCLING & REC150159 110‐1910‐425003 QUARTERLY BILLING 74.81 03/07/2022 3644156 RAY MORGAN COMPANY 150158 119‐4110‐423000 COPIER LEASE 65.603/07/2022 3644156 RAY MORGAN COMPANY 150158 120‐3110‐423000 COPIER LEASE 65.603/07/2022 3644156 RAY MORGAN COMPANY 150158 622‐4152‐423000 COPIER LEASE 65.603/07/2022 3644156 RAY MORGAN COMPANY 150158 110‐2110‐423000 COPIER LEASE 137.19Vendor: 1278 ‐ RAY MORGAN COMPANY 03/07/2022 3644156 RAY MORGAN COMPANY 150158 110‐1910‐423000 COPIER LEASE 145.39 1 of 17
Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/29/2022 - 4/10/2022
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 1446 ‐ TOP DOG POLICE K9 AND CONSULTING LLC Total: 350 03/21/2022 68316 THE PARKS GROUP 150171 110‐2110‐427001 Business Cards ‐ M. Falconi (D 135.47 Vendor 1172 ‐ THE PARKS GROUP Total: 135.47
Vendor: 1446 ‐ TOP DOG POLICE K9 AND CONSULTING LLC
03/18/2022 22‐02 TOP DOG POLICE K9 AND CON150172 110‐246‐4600 K9 Training ‐ February 2022 350 02/22/2022 9299 SWIFT LAWN & GARDEN 150170 288‐6244‐425015 Landscape Services 864.1 02/22/2022 9300 SWIFT LAWN & GARDEN 150170 288‐6243‐425015 Landscape Services 576.11 Vendor 1328 ‐ SWIFT LAWN & GARDEN Total: 7928.02
Vendor: 1172 ‐ THE PARKS GROUP
Vendor 1556 ‐ SUTTER HEALTH PLUS Total: 53585.55
Vendor: 1328 ‐ SWIFT LAWN & GARDEN
02/22/2022 9297 SWIFT LAWN & GARDEN 150170 285‐6220‐425015 Burchell Hill Landscape Service 6206.9 02/22/2022 9298 SWIFT LAWN & GARDEN 150170 288‐6242‐425015 Reinman Court Landscape Serv 280.91 Vendor 1163 ‐ STAPLES BUSINESS ADVANTAGE Total: 2842.01 Vendor: 1556 ‐ SUTTER HEALTH PLUS
03/02/2022 194908 SUTTER HEALTH PLUS 150169 110‐219‐1100 BENEFITS 52462.82 03/02/2022 1989568 SUTTER HEALTH PLUS 150168 110‐219‐1100 BENEFITS 1122.73 03/18/2022 3501980187 STAPLES BUSINESS ADVANTAG150167 110‐2110‐427001 Office Supplies 364.39 03/13/2022 3502558974 STAPLES BUSINESS ADVANTAG150167 110‐1910‐427001 OFFICE SUPPLIES 66.6103/16/2022 3502685605 STAPLES BUSINESS ADVANTAG150167 110‐1110‐427001 OFFICE SUPPLIES 51.0902/15/2022 3500149450 STAPLES BUSINESS ADVANTAG150167 120‐3110‐427001 OFFICE SUPPLIES 54.503/18/2022 3500379273 STAPLES BUSINESS ADVANTAG150167 110‐2110‐427001 Office Supplies 227.5803/18/2022 3500890535 STAPLES BUSINESS ADVANTAG150167 110‐2110‐427001 Office Supplies 922.3403/18/2022 3499718417 STAPLES BUSINESS ADVANTAG150167 110‐2110‐427001 Office Supplies 226.7203/18/2022 3499718418 STAPLES BUSINESS ADVANTAG150167 110‐2110‐427001 Office Supplies 95.3703/18/2022 3499718419 STAPLES BUSINESS ADVANTAG150167 110‐2110‐427001 Office Supplies 87.7803/18/2022 3499614594 STAPLES BUSINESS ADVANTAG150167 110‐2110‐427001 Office Supplies 301.2703/18/2022 3499614597 STAPLES BUSINESS ADVANTAG150167 110‐2110‐427001 Office Supplies 105.903/18/2022 3499637062 STAPLES BUSINESS ADVANTAG150167 110‐2110‐427001 Office Supplies 281.7803/10/2022 49755 STANISLAUS FOUNDATION 150166 510‐1910‐436001 BENEFITS 139.8 Vendor 1368 ‐ STANISLAUS FOUNDATION Total: 2224.8
Vendor: 1163 ‐ STAPLES BUSINESS ADVANTAGE
02/14/2022 3499255387 STAPLES BUSINESS ADVANTAG150167 110‐2110‐427001 Office Supplies 56.68 02/24/2022 57575 STANISLAUS COUNTY 150165 120‐3130‐425003 INSPECTION SERVICES 4645.3 Vendor 275 ‐ STANISLAUS COUNTY Total: 5156.46
Vendor: 1368 ‐ STANISLAUS FOUNDATION
03/03/2022 49732 STANISLAUS FOUNDATION 150166 510‐1910‐436001 BENEFITS 2085Vendor: 275 ‐ STANISLAUS COUNTY 02/24/2022 57573 STANISLAUS COUNTY 150165 120‐3130‐425003 PLAN CHECK SERVICES 511.16 1 of 17
Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/29/2022 - 4/10/2022
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 01408 ‐ WATER ENVIRONMENTAL TESTING LABORATORY Total: 585 Vendor: 1560 ‐ WGR SOUTHWEST INC.
02/13/2022 26331 WGR SOUTHWEST INC. 150179 657‐4170‐425003 AIRPORT PERMIT SUPPORT 350 Vendor 1560 ‐ WGR SOUTHWEST INC. Total: 350
Vendor: 01192 ‐ XIO INC.
02/17/2022 62071 W.B. TAYLOR & SONS 150177 110‐4140‐424003 MISC SUPPLIES 165 Vendor 312 ‐ W.B. TAYLOR & SONS Total: 262.81
Vendor: 01408 ‐ WATER ENVIRONMENTAL TESTING LABORATORY
02/01/2022 22‐01‐CD WATER ENVIRONMENTAL TES150178 645‐4160‐425003 WELL DIAGNOSTIC TESTING 585 08/02/2021 21DIG122577 USA NORTH 811 FOR THE BEN150176 645‐4161‐425003 CONTRACT SERVICES 253.45 Vendor 01409 ‐ USA NORTH 811 FOR THE BENEFIT OF THE CA Total: 506.89 Vendor: 312 ‐ W.B. TAYLOR & SONS
02/15/2022 62044 W.B. TAYLOR & SONS 150177 645‐4160‐424003 MISC SUPPLIES 97.81 12/01/2021 10886 RET UNITED PAVEMENT MAINTEN150175 222‐4149‐442001 G STREET ATP GRANT PROJECT 4328.48 Vendor 01166 ‐ UNITED PAVEMENT MAINTENANCE INC.‐ HUGHSON Total: 108444.42 Vendor: 01409 ‐ USA NORTH 811 FOR THE BENEFIT OF THE CA 08/02/2021 21DIG122577 USA NORTH 811 FOR THE BEN150176 622‐4153‐425003 CONTRACT SERVICES 253.44 09/22/2021 10829 RET UNITED PAVEMENT MAINTEN150175 267‐4149‐442001 Wood Basin Area Storm Drain 6995.73 11/09/2021 10856 RET UNITED PAVEMENT MAINTEN150175 267‐4149‐442001 WOOD BASIN STORM DRAIN C 4941.38 11/09/2021 10856 RET UNITED PAVEMENT MAINTEN150175 621‐4159‐442001 WOOD BASIN STORM DRAIN C 574.78 09/21/2021 10830 RET UNITED PAVEMENT MAINTEN150175 119‐4110‐330800 G STREET ATP GRANT PROJECT 1357.46 09/21/2021 10830 RET UNITED PAVEMENT MAINTEN150175 222‐4149‐442001 G STREET ATP GRANT PROJECT 7542.4609/21/2021 10830 RET UNITED PAVEMENT MAINTEN150175 316‐4149‐442001 G STREET ATP GRANT PROJECT 12521.97 08/10/2021 10799 RET UNITED PAVEMENT MAINTEN150175 222‐4149‐442001 G STREET ATP GRANT RETENT 11557.0708/10/2021 10799 RET UNITED PAVEMENT MAINTEN150175 316‐4149‐442001 G STREET ATP GRANT RETENT 13094.0708/11/2021 10798 RET UNITED PAVEMENT MAINTEN150175 267‐4149‐442001 Wood Basin Area Storm Drain 14535.68 07/21/2021 10778 RET UNITED PAVEMENT MAINTEN150175 267‐4149‐442001 Wood Basin Area Storm Drain 9354.8707/21/2021 10780 RET UNITED PAVEMENT MAINTEN150175 222‐4149‐442001 RETENTION 4655 07/21/2021 10780 RET UNITED PAVEMENT MAINTEN150175 316‐4149‐442001 RETENTION 5997.9306/21/2021 10740 RET UNITED PAVEMENT MAINTEN150175 267‐4149‐442001 Wood Basin Area Storm Drain 8390.09 06/22/2021 10742 RET UNITED PAVEMENT MAINTEN150175 222‐4149‐442001 RETENTION HELD 1171.19 06/22/2021 10742 RET UNITED PAVEMENT MAINTEN150175 316‐4149‐442001 RETENTION HELD 1426.2603/01/2022 185226 TROMBETTA ELECTRICS DISTR150174 110‐4142‐427006 MISC SUPPLIES 52.8103/07/2022 185232 TROMBETTA ELECTRICS DISTR150174 110‐4142‐427006 MISC SUPPLIES 139.38 Vendor 291 ‐ TROMBETTA ELECTRICS DISTRIBUTORS Total: 362.91 Vendor: 01166 ‐ UNITED PAVEMENT MAINTENANCE INC.‐ HUGHSON Vendor 281 ‐ TP EXPRESS, INC. Total: 530
Vendor: 291 ‐ TROMBETTA ELECTRICS DISTRIBUTORS
02/25/2022 185191 TROMBETTA ELECTRICS DISTR150174 110‐4142‐427006 LIGHT POLE REPAIR 170.72 Vendor: 281 ‐ TP EXPRESS, INC.
03/07/2022 31163 TP EXPRESS, INC. 150173 118‐7390‐427006 TL DAVIS 33003/07/2022 31163 TP EXPRESS, INC. 150173 565‐7215‐427006 TL DAVIS 200 1 of 17
Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/29/2022 - 4/10/2022
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Grand Total:

Vendor: 01106 ‐ YOSEMITE CHAPTER OF THE INTERNATIONAL CODE COUNCIL 03/19/2022 2022 YOSEMITE CHAPTER OF THE IN150181 120‐3130‐416005 ANNUAL MEMBERSHIP 100 Vendor 01106 ‐ YOSEMITE CHAPTER OF THE INTERNATIONAL CODE COUNCIL Total: 100 826567.57
12/01/2021 201209181 XIO INC. 150180 622‐4151‐425003 HEADWORKS CLOUD SERVICE 282 Vendor 01192 ‐ XIO INC. Total: 564
09/01/2021 201212185 XIO INC. 150180 622‐4151‐425003 HEADWORKS CLOUD SERVICE 282 1 of 17
AGENDA ITEM 9.3:

By Motion, Waive all Readings of Ordinances and
Resolutions, except by Title.

City of Oakdale
City Council Staff Report
Meeting Date: April 18, 2022
To: Mayor Bairos and Members of the City Council
From:

Subject:

Colleen Andersen, Interim Council Services Manager
Claim for Damage – Sarah Deaton
I. BACKGROUND
A claim against the City was received on March 7, 2022. The claim, as submitted, indicated the incident occurred February 28, 2022 and the date injuries, damages, or losses were discovered was February 28, 2022. The location of the incident was listed as the traveling north on Kaufman Road in Oakdale, CA.

II. DISCUSSION
The claim was submitted to the City’s claims adjuster, Acclamation Insurance Services (AIMS), for review and recommendation. The City’s claims adjuster has recommended City Council rejection of the claim.

III. FISCAL IMPACT
No fiscal impact to date.

IV. RECOMMENDATION
Staff concurs with AIMS’ recommendation and recommends rejection of the claim by City Council Minute Order.

V. ATTACHMENTS
None.

AGENDA ITEM: 9.4
City of Oakdale
City Council Staff Report
Meeting Date: April 18, 2022
To: Mayor Bairos and Members of the City Council
From:

Subject:

Colleen Andersen, Interim Council Services Manager
Claim for Damage – Carlos Sanchez
I. BACKGROUND
A claim against the City was received on February 22, 2022. The claim, as submitted, indicated the incident occurred January 12, 2022 and the date injuries, damages, or losses were discovered was January 12, 2022. The location of the incident was listed as 557 Laurel Avenue, Oakdale, CA.

III. FISCAL IMPACT
No fiscal impact to date.

IV. RECOMMENDATION
Staff concurs with AIMS’ recommendation and recommends rejection of the claim by City Council Minute Order.

V. ATTACHMENTS
None.

AGENDA ITEM: 9.5
City of Oakdale
City Council Staff Report
Meeting Date: April 18, 2022
To: Mayor Bairos and Members of the City Council
From: Colleen Andersen, Interim Council Services Manager Reviewed by: Bryan Whitemyer, City Manager
Subject: Approving Co-Sponsorship for OES All American Bash Special Event
I. BACKGROUND
The Oakdale Enrichment Society submitted a Co-Sponsorship Special Event application (Attachment A) to hold OES All American Bash, which includes a parade, concert and firework show, on Saturday, June 25, 2022.

II. DISCUSSION
This special event includes a parade, concert and firework show at the Rodeo Grounds. For the parade, registrants will assemble at 9:00 a.m. on F Street from Gilbert Street to Oak Avenue to Maag Avenue SR 120 on Saturday, June 25, 2022, the parade will begin from that location starting at 10:00 a.m. and end at approximately 11:00 a.m. with any clean-up to be completed by 11:00 a.m.

The parade route (Attachment B) will take the parade down SR 108 F St Street and conclude at Maag Avenue. This is the same parade route used for the Rodeo parade.

The event at the Rodeo Grounds will begin at 5:00 p.m. and consist of a horsemanship presentation and flag ceremony from 5:00 p.m. – 5:30 p.m., live concert from 6:00 p.m. – 9:30 p.m. and professional firework show at 9:30 p.m.

The application was routed to all City Departments for their review and comment and those comments will be provided to the applicant as the City’s conditions for the event. The applicant has met all criteria required by the City of Oakdale CoSponsored Special Event Policy.

III. FISCAL IMPACT
It is anticipated there will be minimal costs associated with City staffing of the event, however; these costs are minimal compared to the benefit of holding this community event.

AGENDA ITEM: 9.6

CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Co-Sponsorship OES All American Bash Celebration MEETING DATE: April 18, 2022
IV. RECOMMENDATION
Staff recommends the City Council approve co-sponsorship for the Oakdale’s All American Bash Celebration event by minute order.

V. ATTACHMENTS
Attachment A: City Co-Sponsored Special Event Application Attachment B: Parade Route

ATTACHMENT A

BLOCK PARTY/STREET CLOSING EVENT

STREET CLOSURE ACKNOWLEDGEMENT FORM
We, the undersigned residents/business owners, understand and agree that access to our home(s)/businesses will be temporarily blocked for a Block Party/Street Closing Event on the following date: ____________ _
Please list Subdivision, if applicable, and access points (street names) to be blocked.

Please note: All temporary barricades placed on City property must be lightweight and easily removable for emergency vehicle access. Parked motorized vehicles are not acceptable. A clearance area of 20 feet is required on a city street for emergency vehicle access.

1. 2.

3. 4.

5. 6.

7. 8.

9. 10. ---------------------------------

11. ---------------------------------

12. ---------------------------------

13. ---------------------------------

14. 15. ---------------------------------
Attach additional pages, if necessary, to complete the list of residents. 7  Any and all suspicious activity or individuals
will be reported to Oakdale PD
immediately.

If you have any questions please reach out
anytime.

Wally Watkins
Owner
On‐Guard App
(209)495‐5576

ATTACHMENT B
8 -�� l):1
() \ ':t.� '\ t ��
"'k
@@)
�
r: ( �
r ---
Ci
.•
' .,..i,� .......
';)'
... ,,
j
------- --
"I\.
;;,
J:
'► ,.{, ..,....,
{_;.) ;
- '
I
-·

CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Meeting Date: April 18, 2022
To: Mayor Bairos and Members of the Oakdale City Council From: Michael Renfrow, Senior Engineering Technician
Reviewed by: Jeff Gravel, Public Services Director
Subject: Consideration of a Resolution of Concurrence and Support of Stanislaus County to Submit the Draft 2022-2023 Annual Action Plan for the Community Development Block Grant
Program and Emergency Solutions Grant Program to HUD
I. BACKGROUND
In 2002, Stanislaus County was designated an Urban County by the Federal Housing and Urban Development Department (HUD). With this designation, Stanislaus County qualifies as an “entitlement” jurisdiction which means that the County receives Community Development Block Grant (CDBG) and Emergency Solutions (ESG) funds from HUD without participating in the competitive application process. Currently, Stanislaus County, along with the cities of Ceres, Hughson, Newman, Oakdale, Patterson, Riverbank and Waterford form what is known as the Stanislaus County CDBG Consortium.

The Annual Action Plan (AAP) outlines the goals for utilizing CDBG and ESG funds to assist low-income households and persons in the areas of housing, associated infrastructure and economic development for the Stanislaus County CDBG Consortium.

Each year the County receives a formula-based allocation of HUD program resources. These resources are then allocated by a formula based upon poverty and population estimates drawn from census data to each participating jurisdiction to use within their communities to address identified community development needs. Approval of the Draft 2022-2023 Annual Action Plan is necessary for the City to continue to receive HUD funding on an annual basis.

II. DISCUSSION
Federal regulations require the Urban County cities submit a Resolution of Concurrence and Support to submit to HUD.

On March 23, 2022 City of Oakdale staff held a local community meeting; as part of the development of the FY 2022-2023 Annual Action Plan in an effort to solicit public input. The City received no comment from the public. Stanislaus County made a copy of the AAP available for a 30-day review and comment period AGENDA ITEM: 9.7

CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Consideration of a Resolution of Concurrence and Support of Stanislaus County to Submit the Draft 2022- 2023 Annual Action Plan for the Community Development Block Grant Program and Emergency Solutions Grant Program to HUD
MEETING DATE: April 18, 2022
between April 1, 2022, and May 2, 2022. The Stanislaus County Board of Supervisors public hearing is scheduled for May 3, 2022.

For Fiscal Year 2022-2023, the Urban County will allocate approximately $2,469,380 of CDBG funds and $212,662 of ESG funds on the following activities:

CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Consideration of a Resolution of Concurrence and Support of Stanislaus County to Submit the Draft 2022- 2023 Annual Action Plan for the Community Development Block Grant Program and Emergency Solutions Grant Program to HUD
MEETING DATE: April 18, 2022
III. FISCAL IMPACT
There is no impact to the City of Oakdale General Fund.

IV. RECOMMENDATION
Staff recommends that the City Council adopt the Resolution of Concurrence and Support of Stanislaus County to submit the Draft 2022-2023 Annual Action Plan for the Community Development Block Grant Program and Emergency Solutions Grant Program to HUD
V. ATTACHMENTS
Attachment A: Draft City Council Resolution 2022-__

IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA

ATTACHMENT A
CITY COUNCIL RESOLUTION 2022-

RESOLUTION BY THE CITY OF OAKDALE CITY COUNCIL

IN CONCURRENCE AND SUPPORT OF STANISLAUS COUNTY TO SUBMIT THE DRAFT 2022-2023 ANNUAL ACTION PLAN FOR THE

COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM AND

EMERGENCY SOLUTIONS GRANT PROGRAM TO HUD
WHEREAS, Stanislaus County Community Development Block Grant Consortium (aka Urban County) includes the County of Stanislaus, Cities of Ceres, Hughson, Newman, Oakdale, Patterson, Riverbank and Waterford each have unanimously chosen to participate in the entitlement process thereby receiving a portion of CDBG and ESG funds allocated to Stanislaus County and; WHEREAS, the Annual Action Plan outlines the goals for utilizing Community Development Block Grant (CDBG) and Emergency Shelter Grant (ESG) funds to assist low-income households and persons in the areas of housing, associated infrastructure and economic development for the Stanislaus County CDBG Consortium and;
WHEREAS, Oakdale’s allocation for FY 2022-2023 will be utilized for design work for construction of a Flood Control Project and project administration and future projects will include handicap, ramps and pavement rehabilitation is various locations and;
WHEREAS, It is necessary for the City to concur with the Stanislaus Urban Consortium for submittal and approval of the Draft 2022-2023 Annual Action Plan, necessary for the City to continue to receive HUD funding on an annual basis WHEREAS, the AAP has been made available to the public as an opportunity to review and provide comments prior to the final public hearing to be held by the Stanislaus County Board of Supervisors on May 3, 2022.

NOW, THEREFORE, BE IT RESOLVED that the CITY COUNCIL of the City of Oakdale City Council concurs and supports the Stanislaus Urban County Consortium to submit the Draft 2022-2023 Annual Action Plan (AAP).

THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 18th DAY OF APRIL, 2022, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:

SIGNED:

CITY OF OAKDALE
City Council Resolution (Continued)
SUBJECT: Consideration of a Resolution of Concurrence and Support of Stanislaus County to Submit the Draft 2022- 2023 Annual Action Plan for the Community Development Block Grant Program and Emergency Solutions Grant Program to HUD
MEETING DATE: April 18, 2022

Cherilyn Bairos, Mayor
ATTEST:

Rouzé Roberts, City Clerk

CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Date: April 18, 2022
To: Mayor Bairos and Members of the City Council
From: Albert Avila, Finance Director
Subject: Review and Accept 2020-2021 Fiscal Year Financial Audit I. Background:

The City's Auditors, Badawi & Associates, recently completed the 2020-21 Financial Statements.

All in all, the process went very well. There are a few highlights that should be mentioned.

1. The opinion given was "Unqualified" (clean), the highest opinion that the auditors can give on the financial statements.

2. As of June 30, 2021, total assets of the City exceeded its liabilities by $116,895,370 (net position). The portion of net position that may be used to meet the government's ongoing obligations to citizens and creditors (unrestricted net position) is $16,989,184. There is currently $18,970,827 of net position that are restricted and may only be used for a specific purpose.

The remaining $80,935,359 is invested in capital assets, net of any related debt. (Page18)

3. As of June 30, 2021, the City's Governmental Activities reported combined net position of $24,953,389 of that, $5,373,855 is unrestricted, (Page 26)

4. General Fund reserve ratio has increased from 44% to 45% (an increase of 1 %). The City Council has an adopted policy to maintain a minimum General Fund reserve ratio of 40 %.

II. Recommendation:

Staff recommends that the City Council Review and Accept the 2020-21 Fiscal Year Financial Audit for the City.

III. Attachments
Attachment 1: Draft City Council Resolution 2022-__
Attachment 2: Annual financial Report FY 2020-21 (Audit) AGENDA ITEM: 11.1

IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2022-xxx

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF OAKDALE ACCEPTING THE AUDIT REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2021 BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OAKDALE AS FOLLOWS:

WHEREAS, Finance Director Avila presented the Audit Report for the Fiscal year ended June 30, 2021; and
WHEREAS, the Audit was performed by Badawi & Associates, Certified Public Accountants, and WHEREAS, the Auditors issued an unqualified opinion, which is the highest level of opinion that can be provided on Audited Financial Reports.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Oakdale that the Audit report be accepted as presented.

THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 18th DAY OF APRIL, 2022, by the following vote:

AYES: COUNCIL MEMBERS: None (0)
NOES: COUNCIL MEMBERS: None (0)
NOES: COUNCIL MEMBERS: None (0)
NOES: COUNCIL MEMBERS: None (0)
SIGNED:
___________________________________
Cherilyn Bairos, Mayor
ATTEST:
_______________________________________
Rouzé Roberts, City Clerk
City of
Oakdale
Oakdale, California
Basic Financial Statements
For the year ended June 30, 2021
Prepared by:

Draft
Finance Department
Draft
City of Oakdale
Annual Financial Report
For the year ended June 30, 2021
Table of Contents
i
Page
Independent Auditors’ Report .............................................................................................................................. 1 Management’s Discussion and Analysis............................................................................................................. 5 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ........................................................................................................................... 18 Statement of Activities ................................................................................................................................ 20 Fund Financial Statements:

Governmental Fund Financial Statements:

Balance Sheet.......................................................................................................................................... 26 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position ................................................................. 27 Statement of Revenues, Expenditures and Changes in Fund Balances......................................... 28 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities ................................................................................................................... 29 Proprietary Fund Financial Statements:

Statement of Net Position..................................................................................................................... 32 Statement of Revenues, Expenses and Changes in Net Position.................................................... 34 Statement of Cash Flows ...................................................................................................................... 36 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position................................................................................................... 40 Statement of Changes in Fiduciary Net Position .............................................................................. 41 Notes to Basic Financial Statements................................................................................................................. 44 Required Supplementary Information (Unaudited):

Budgets and Budgetary Accounting:

Budgetary Control and Budgetary Accounting....................................................................................... 86 Budgetary Comparison Schedule – General Fund.................................................................................. 87 Defined Benefit Pension Plan:

Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years ................. 88 Schedule of Contributions – Last 10 Years ............................................................................................... 88 Draft
City of Oakdale
Annual Financial Report
For the year ended June 30, 2021
Table of Contents, Continued
ii
Page
Supplementary Information:

Budgeted Major Governmental Funds Other than General Fund and Major Special Revenue Funds Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual:

System Development Capital Project Fund....................................................................................... 92 Energy Efficiency and Conservation Capital Project Fund............................................................. 93 General Fund:

Combining Balance Sheet ........................................................................................................................... 96 Combining Statement of Revenues, Expenditures and Changes in Fund Balances........................... 98 Non-Major Governmental Funds:

Combining Balance Sheet ........................................................................................................................... 102 Combining Statement of Revenues, Expenditures and Changes in Fund Balances........................... 108 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:

Home Loan Special Revenue Fund..................................................................................................... 114 Gas Tax Special Revenue Fund ........................................................................................................... 115 Supplemental Law Enforcement Special Revenue Fund................................................................. 116 Local Transportation Special Revenue Fund..................................................................................... 117 Non-Judicial Forfeiture Special Revenue Fund................................................................................. 118 Public Safety Special Revenue Fund................................................................................................... 119 Lighting and Landscaping Special Revenue Fund........................................................................... 120 Abandoned Vehicle Abatement Special Revenue Fund.................................................................. 121 Community Development B Special Revenue Fund........................................................................ 122 Fire Service CFD 2003-1 Special Revenue Fund................................................................................ 123 General Plan Special Revenue Fund................................................................................................... 124 Solid Waste Special Revenue Fund..................................................................................................... 125 Economic Development Special Revenue Fund ............................................................................... 126 Public Safety CFD 2007-1 Special Revenue Fund ............................................................................. 127 Education/Government CTV Special Revenue Fund...................................................................... 128 NSP Grant Special Revenue Fund....................................................................................................... 129 Measure L Special Revenue Fund....................................................................................................... 130 Maintenance Services CFD Special Revenue Fund .......................................................................... 131 SB-1 Road and Repair Maintenance Special Revenue Fund ........................................................... 132 Housing Special Revenue Fund .......................................................................................................... 133 CA Department Fish Wildlife Restoration Special Revenue Fund ................................................ 134 Traffic Congestion Relief Special Revenue Fund.............................................................................. 135 Draft
City of Oakdale
Annual Financial Report
For the year ended June 30, 2021
Table of Contents, Continued
iii
Page
Supplementary Information (Continued):

Non-Major Governmental Funds (Continued):

Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (Continued):

Homeless Emergency Act Special Revenue Fund ............................................................................ 136 South Industrial Specific Plan Special Revenue Fund ..................................................................... 137 CARES Act Special Revenue Fund ..................................................................................................... 138 Fire Station Debt Service Fund............................................................................................................ 139 2015 Pension Obligation Bond Debt Service Fund........................................................................... 140 Bridle Bridge Street Maintenance Capital Project Fund .................................................................. 141 Surface Transportation Capital Project Fund.................................................................................... 142 Plan Area Fee Capital Project Fund.................................................................................................... 143 Street Replacement Capital Project Fund........................................................................................... 144 Animal Control Capital Project Fund................................................................................................. 145 Internal Service Funds:

Combining Statement of Net Position ...................................................................................................... 148 Combining Statement of Revenues, Expenses and Changes in Net Position ..................................... 150 Combining Statement of Cash Flows........................................................................................................ 152 Custodial Funds:

Combining Statement of Fiduciary Net Position .................................................................................... 156 Combining Statement of Changes in Fiduciary Net Position................................................................ 160 Draft
iv
This page intentionally left blank
Draft
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Oakdale
Oakdale, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the businesstype activities, each major fund, the aggregate discretely presented component units, and the aggregate remaining fund information of the City of Oakdale, California, as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes 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.

Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We did not audit the financial statements of the Senior Housing Corporation’s equity in the Oakdale Senior Housing Limited Partnership, which represent 57 percent, 142 percent, and 0 percent, respectively, of the assets, net position, and expenses of the aggregate discretely presented component units. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for the Senior Housing Corporation’s equity in the Oakdale Senior Housing Limited Partnership, is based solely on the report of the other auditors. We did not audit the financial statements of the Oakdale Senior Housing Limited Partnership, which represent 38 percent, -54 percent, and 100 percent, respectively, of the assets, net position, and revenues of the aggregate discretely presented component units. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for the Oakdale Senior Housing Limited Partnership, is based solely on the report of the other auditors.

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. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
2 To the Honorable Mayor and Members of the City Council of the City of Oakdale
Oakdale, California

Page 2 ends

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements 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 entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall financial statement presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions
In our opinion, based on our audit and the report of other auditors, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, the aggregate discretely presented component units, and the aggregate remaining fund information of the City, as of June 30, 2021, 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.

Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison information, and pension information on pages 5-13 and 86-88 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 financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We and other auditors have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 3 To the Honorable Mayor and Members of the City Council of the City of Oakdale
Oakdale, California

Page 3 ends

Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The budgetary comparison schedule for the major capital projects fund, combining and individual general fund and nonmajor fund financial statements, and other budgetary comparison information on pages 92 to 161 are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The budgetary comparison schedule for the major capital projects fund, combining and individual general fund and nonmajor fund financial statements, and other budgetary comparison information on pages 92 to 161 are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such 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 by us and other auditors. In our opinion, based on our audit, the procedures performed as described above, and the report of the other auditors, the budgetary comparison schedule for the major capital projects fund, combining and individual general fund and nonmajor fund financial statements, and other budgetary comparison information on pages 92 to 161 are fairly stated in all material respects in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated Month XX, 2021 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is 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 internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Berkeley, California
Month XX, 2021

4 This page intentionally left blank
City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2021
Management’s Discussion and Analysis
5 This section provides a narrative overview and analysis of the financial activities of the City of Oakdale (City) for the fiscal year ended June 30, 2021. It should be read in conjunction with the accompanying transmittal letter and basic financial statements.

FINANCIAL HIGHLIGHTS
• As of June 30, 2021, total assets of the City exceeded its liabilities by $116,895,370 (net position).

The portion of net position that may be used to meet the government’s ongoing obligations to citizens and creditors (unrestricted net position) is $16,989,184. There are currently $18,970,827 of net position that are restricted and may only be used for a specific purpose. The remaining $80,935,359 is net investment in capital assets.
• As of June 30, 2021, the City’s Governmental Activities reported combined net position of $56,594,335 of that, $(18,970,827) is unrestricted.
• As of June 30, 2021, the City’s governmental funds reported combined ending fund balances of $24,953,389. Approximately 78% of this total amount, $19,579,534, is nonspendable, restricted, committed or assigned to indicate that it is not available for new spending because it has already been set aside for a specific purpose due to a law, regulation, or Council action or it is not part of available, spendable resources. Of the remaining balance, $5,367,624 is unassigned. • Governmental Activities’ Capital assets, net of depreciation, increase to $47,416,127 from $41,468,371, which includes $40,080,244 of infrastructure per the requirements of GASB 34.

OVERVIEW OF THE ANNUAL FINANCIAL REPORT
This Annual Financial Report is in two major parts:
1) Introductory section, which includes general information; 2) Financial section, which includes the Management’s Discussion and Analysis (this part), the Basic Financial Statements, which include the Government-wide and the Fund Financial Statements along with the notes to these financial statements, and Combining and Individual Fund Financial Statements and Schedules.

The Basic Financial Statements
The Basic Financial Statements are comprised of the Government-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.

City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2021
Management’s Discussion and Analysis, Continued
6 OVERVIEW OF THE ANNUAL FINANCIAL REPORT, Continued
Government-wide Financial Statements
The Government-wide Financial Statements provide a broad overview of the City’s activities as a whole and comprise the 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 its capital assets and long-term liabilities on the full accrual basis, similar to that used by corporations.

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

All of the City’s activities are grouped into Governmental Activities and Business-type activities, as explained below. All 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 of the City as a whole.
♦ Governmental activities – All of the City’s basic services are considered to be governmental activities, including general government, community development, economic development, public safety, animal control, engineering, community events, public improvements, planning and zoning, building inspections, and general administration. These services are supported by general City revenues such as taxes and by specific program revenues such as developer fees. The City’s governmental activities include the activities of a separately legal entity, the Oakdale Redevelopment Agency because the City is financially accountable for these entities.
♦ Business-type activities – All the City’s enterprise activities are reported here, including Water, Sewer, Parking and Airport. Unlike governmental services, these services are supported by charges paid by users based on the amount of the service they use.

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

Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the Government-wide Financial Statements. However, unlike the Government-wide Financial Statements, Governmental Fund Financial Statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements.

City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2021
Management’s Discussion and Analysis, Continued
7 OVERVIEW OF THE ANNUAL FINANCIAL REPORT, Continued
Fund Financial Statements, Continued
Because the focus of the Governmental Fund Financial Statements is narrower than that of the Governmentwide Financial Statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the Government-wide Financial Statement. By doing so, readers may better understand the long-term impact of the government’s near-term financial decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The Governmental 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 which are major funds, was established by GASB Statement No. 34 and replaces the concept of combining like funds and presenting them as one total. Instead, each major fund is presented individually, with all nonmajor funds summarized and presented only in a single column. Subordinate schedules present the detail of these nonmajor 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.

For the fiscal year ended June 30, 2021, the City’s major funds are as follows:

GOVERNMENTAL FUNDS:
• General Fund
• System Development Capital Project Fund
• Energy Efficiency and Conservation Capital Project
PROPRIETARY FUNDS:
• Sewer Enterprise Fund
• Water Enterprise Fund
• Aviation Enterprise Fund
Proprietary funds. The City maintains Enterprise-type and internal service proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the Government-wide Financial Statements. The City uses enterprise funds to account for Water, Sewer, Parking and Aviation activities. Proprietary funds provide the same type of information as the Government-wide Financial Statements, only in more detail. Internal service funds present operations for services provided within the government. Internal service funds are maintained for equipment, information technology, risk management, and building maintenance activities. The proprietary fund financial statements provide separate information for the all of the enterprise operations and a combined total for the internal service funds, which are consolidated into governmental activities at the government-wide statement level.

City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2021
Management’s Discussion and Analysis, Continued
8 OVERVIEW OF THE ANNUAL FINANCIAL REPORT, Continued
Notes to the Basic Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the Government-wide and Fund Financial Statements. The notes to the basic financial statements can be found on pages 44–84 of this report
Combining and Individual Fund Financial Statements and Schedules The combining statements referred to earlier in connection with nonmajor governmental funds are presented immediately following the notes to the financial statements. Combining and individual fund statements can be found on pages 102-163 of this report.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of a government’s financial position.

In the case of the City, assets exceeded liabilities by $116,895,370 as of June 30, 2021.

The Summary of Net Position as of June 30, 2021, and 2020, follows:

Govern- Business- Govern- Businessmental type mental type Activities Activities Total Activities Activities Total Current and other assets $ 31,124,467 $ 30,665,760 $ 61,790,227 $ 24,924,260 $ 25,553,145 $ 50,477,405 Noncurrent assets 55,796,296 46,809,787 102,606,083 49,690,453 46,359,778 96,050,231 Total assets 86,920,763 77,475,547 164,396,310 74,614,713 71,912,923 146,527,636 Deferred outflows 4,387,104 1,177,277 5,564,381 4,247,655 1,139,857 5,387,512 Current and other liabilities 5,403,743 1,815,920 7,219,663 2,295,631 1,424,648 3,720,279 Long-term liabilities 28,263,170 16,255,008 44,518,178 23,871,856 16,374,369 40,246,225 Total liabilities 33,666,913 18,070,928 51,737,841 26,167,487 17,799,017 43,966,504 Deferred inflows 1,046,619 280,861 1,327,480 1,548,555 415,555 1,964,110 Total deferred inflows 1,046,619 280,861 1,327,480 1,548,555 415,555 1,964,110 Net position:

Net investment in capital assets 45,231,505 35,703,854 80,935,359 39,529,446 34,496,534 74,025,980 Restricted 18,970,827 - 18,970,827 17,341,316 - 17,341,316 Unrestricted (deficit) (7,607,997) 24,597,181 16,989,184 (5,724,436) 20,341,674 14,617,238 Total net position $ 56,594,335 $ 60,301,035 $ 116,895,370 $ 51,146,326 $ 54,838,208 $ 105,984,534 2021 2020
City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2021
Management’s Discussion and Analysis, Continued
9 GOVERNMENT-WIDE FINANCIAL ANALYSIS, Continued
The change in net position for the fiscal years ended June 30, 2021 and 2020, follows:

Governmental Business-type Governmental Business-type
Activities Activities Total Activities Activities Total Revenues
Program revenues:

Charges for services $ 5,509,857 $ 13,403,525 $ 18,913,382 $ 3,797,984 $ 12,990,693 $ 16,788,677 Operating grants and contributions 2,395,384 - 2,395,384 861,197 - 861,197 Capital grants and contributions 2,776,853 1,031,927 3,808,780 2,251,265 450,506 2,701,771 General revenues and transfers: - -
Property taxes 4,291,894 - 4,291,894 4,065,791 - 4,065,791 Sales taxes 6,863,526 - 6,863,526 6,091,328 - 6,091,328 Franchise taxes 1,145,267 - 1,145,267 1,087,280 - 1,087,280 Other taxes 641,541 - 641,541 559,037 - 559,037
Investment earnings 222,715 53,646 276,361 920,615 771,779 1,692,394 Total revenues 23,847,037 14,489,098 38,336,135 19,634,497 14,212,978 33,847,475 Expenses
Governmental activities:

General government 2,972,267 - 2,972,267 2,204,356 - 2,204,356 Public Safety 10,284,152 - 10,284,152 9,088,900 - 9,088,900 Public Works 1,629,738 - 1,629,738 1,819,007 - 1,819,007 Community Development 932,760 - 932,760 740,742 - 740,742 Parks and recreation 2,454,248 - 2,454,248 2,178,200 - 2,178,200 Interest and fiscal charges 125,863 - 125,863 273,106 - 273,106 Business-type activities: - -
Sewer - 4,704,477 4,704,477 - 4,503,898 4,503,898
Water - 3,495,056 3,495,056 - 3,181,193 3,181,193
Parking - 39,133 39,133 - 30,764 30,764
Aviation - 787,605 787,605 - 545,658 545,658
Total expenses 18,399,028 9,026,271 27,425,299 16,304,311 8,261,513 24,565,824 Change in net position 5,448,009 5,462,827 10,910,836 3,330,186 5,951,465 9,281,651 Net position:

Beginning of year 51,146,326 54,838,208 105,984,534 47,887,140 48,886,743 96,773,883 Prior period correction - - - (71,000) - (71,000)
End of year $ 56,594,335 $ 60,301,035 $ 116,895,370 $ 51,146,326 $ 54,838,208 $ 106,055,534 2021 2020
City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2021
Management’s Discussion and Analysis, Continued
10 GOVERNMENT-WIDE FINANCIAL ANALYSIS, Continued
Revenues
The City’s total revenues for governmental and business-type activities were $38,336,135 for the fiscal year ended June 30, 2021. Approximately 41.19% of the City’s key revenues are generated from three major sources.

The following discusses variances in key revenues from the prior fiscal year:

1. Sales Tax. Annual receipts are up approximately 13% as we started to see some economic recovery primarily in the transportation sector, comprise primarily of car and fuel sales.

2. Property Tax. Annual receipts increased by 6%, as we continue to see recovery in property values.

3. Grants and Contributions – Governmental Activities Operating. The City receives funds under the state funding for the construction of the Cottles Trail, First Ave – F to G St., and federal grants for the CARES Act.

Expenses
Governmental and business-type activity expenses of the City for the year totaled $27,425,299.

Governmental activity expenses totaled $18,399,028 or 66% of total expenses. Business-type activities incurred $9,026,271 of expenses during the fiscal year. Public safety costs represented 55.7% of total governmental activities expenses, which represented the largest single expense for governmental activities.

Governmental Activities
The following table shows the cost of each of the City’s major programs and the net cost of the programs.

Net cost is the total cost less fees and other direct revenue generated by the activities. The net cost reflects the financial burden that was placed on the City’s taxpayers by each of the programs. The total cost of services and the net cost of services for the fiscal years ended June 30, 2021, and 2020, are as follows:

Total Cost Net Cost Total Cost Net Cost
of Services of Services of Services of Services
General government $ 2,972,267 $ (37,771) $ 2,204,356 $ (729,228) Public safety 10,284,152 (9,019,608) 9,088,900 (7,957,096) Public works 1,629,738 1,988,565 1,819,007 705,827
Community development 932,760 (24,758) 740,742 (414,538) Parks and recreation 2,454,248 (497,499) 2,178,200 (725,724) Interest and fiscal charges 125,863 (125,863) 273,106 (273,106) Total $ 18,399,028 $ (7,716,934) $ 16,304,311 $ (9,393,865) 2021 2020
City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2021
Management’s Discussion and Analysis, Continued
11 GOVERNMENT-WIDE FINANCIAL ANALYSIS, Continued
Business-type activities. Business-type activities increased the City’s net position by $5,462,827. The City has four business-type activities: Sewer, Water, Parking and Aviation. Sewer accounts for 45.97%, Water accounts for 54.5%, Parking accounts for (0.46%), and Aviation accounts for (1.01%) of total business-type activity revenue.

Financial Analysis of the Government’s Funds
The City of Oakdale uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The fund financial statements focus on individual parts of the City government, reporting the City’s operations in more detail than the government-wide financial statements.

Governmental funds. The City’s governmental funds provide information on near-term inflows, outflows, and balances of spending resources. At the fiscal year ended June 30, 2021, the City’s governmental funds reported combined fund balances of $24,953,389. This is an increase of $1,641,787 or 7.04% over last year.

The increase was mainly due to the increased allocation of Measure L, of State SB1 Road Maintenance Funds. The General Fund is the chief operating fund of the City. At the fiscal year ended June 30, 2021, General Fund unassigned fund balance totaled $5,907,754 with $19,201 reported as nonspendable.

Enterprise funds. The City’s enterprise funds net position increase by $5,462,827 in the fiscal year ended June 30, 2021. This was primarily in the sewer and water capital replacement reserve funds for some large projects in the next five years.

General Fund Budgetary Highlights
The difference between the final budget and actual revenues reflects a positive of $1,945,1381. This was mainly due to an increase in sales tax being over the budget estimates as we had estimated revenue losses due to Covid-19 that did not materialize.

The difference between the total original budget and the total final amended budget was a decrease of $15,542. Actual expenditures were $893,267 below budget, 6.3% of the budget.

City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2021
Management’s Discussion and Analysis, Continued
12 GOVERNMENT-WIDE FINANCIAL ANALYSIS, Continued
Capital Assets
The City’s investment in capital assets for its governmental and business-type activities as of June 30, 2021, amount to $93,775,158. This investment in capital assets includes land, buildings and improvements, machinery and equipment, and infrastructure.

Governmental Business-type
Activities Activities Total
2021 2020 2021 2020 2021 2020
Land and improvements $ 2,585,665 $ 2,585,665 $ 2,971,430 $ 2,971,430 $ 5,557,095 $ 5,557,095 Construction in progress 5,205,990 1,095,180 2,802,077 2,315,142 8,008,067 3,410,322 Buildings and improvements 5,371,080 5,542,206 107,023 117,845 5,478,103 5,660,051 Machinery and equipment 2,636,160 1,950,170 2,630,359 2,817,572 5,266,519 4,767,742 Infrastructure 31,617,232 30,295,150 37,848,142 37,668,529 69,465,374 67,963,679 Total capital assets $ 47,416,127 $ 41,468,371 $ 46,359,031 $ 45,890,518 $ 93,775,158 $ 87,358,889 Major capital asset events during the year included street construction projects and the ongoing construction of the valley view trail.

More detail of the capital assets and current activity can be found in the notes to the financial statements in Note 5 to the Basic Financial Statements.

Long-term Obligations
At June 30, 2021, the City had long-term debt outstanding of $6.4 million and $10.7 million for governmental activities and business-type activities respectively compared to $3.7 million and $11.4 million for governmental activities and business-type activities in the prior year. The City’s long-term debt obligations at June 30, 2021 and 2020 were as follows:
2021 2020 2021 2020
Western Alliance Bank Loan $ 1,731,469 $ 1,826,925 $ - $ - 2015 Pension Obligation Bonds 1,333,900 1,802,900 - -
Stanislaus County Loan 103,000 112,000 - -
Energy Efficiency and Conservation 3,249,648 - - -
WestAmerica Bank Loan - - - 177,701
CSWRCB Revolving Loan - - 10,655,173 11,216,283
Total $ 6,418,017 $ 3,741,825 $ 10,655,173 $ 11,393,984 Governmental Activities Business-type Activities
Additional information on long-term obligations is provided in Note 6 to the Basic Financial Statements.

City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2021
Management’s Discussion and Analysis, Continued
13 Economic Outlook
The trend of a very slow economic recovery continues. Overall, the economy is expected to improve, with slow and steady growth over the next few years. There is no certainty that economic progress will continue.

The local job market remains anemic and real estate prices have increased due to limited availability of housing stock although we are seeing the limited housing lots getting built out.

The City’s major General Fund revenue sources are sales tax and property taxes. We are estimating property tax revenue to increase approximately 4.9% and are projecting a small increase in sales tax in fiscal year 2021–2022.

The revenues for the water and sewer enterprise will continue to increase as we continue to implement the November 2015 approved water rates.

Requests for Information
This Annual Financial Report is intended to provide citizens, taxpayers, investors, and creditors with a general overview of the City’s finances. If you have any questions about this report, need additional financial information, or would like to obtain component unit financial statements, contact Albert Avila, Finance Director, 280 N. Third Street, Oakdale, CA 95361, or visit the City’s web page at www.oakdalegov.com.

This page intentionally left blank
14 Draft
BASIC

FINANCIAL STATEMENTS
15 Draft
This page intentionally left blank
16 Draft

GOVERNMENT-WIDE

FINANCIAL STATEMENTS
17 Draft
City of Oakdale
Statement of Net Position
June 30, 2021
Governmental Business-Type
Activities Activities Total
ASSETS
Current assets:

Cash and investments 25,404,906 $ 29,017,067 $ 54,421,973 $ Restricted cash and investments 2,899,495 - 2,899,495
Receivables:

Accounts Receivable 97,735 1,530,573 1,628,308
Taxes 280,191 82 280,273
Interest 19,428 21,341 40,769
Intergovernmental 2,078,178 213,487 2,291,665
Other receivables 116,539 - 116,539
Inventory 12,541 19,201 31,742
Prepaid items and deposits 79,463 - 79,463
Internal balance 129,331 (129,331) -
Total current assets 31,124,467 30,665,760 61,790,227
Noncurrent assets:

Investments in limited partnership - - -
Loans/Notes receivable 7,874,544 - 7,874,544
Advance to Successor Agency private purpose trust 505,625 450,760 956,385 Capital assets:

Non-depreciable 7,791,655 5,773,507 13,565,162
Depreciable, net 39,624,472 80,209,992 40,585,520
Total capital assets 47,416,127 46,359,027 93,775,154
Total noncurrent assets 55,796,296 46,809,787 102,606,083 Total assets 77,475,547 86,920,763 164,396,310

DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows related to pension 4,387,104 1,177,277 5,564,381 Total deferred outflows of resources 4,387,104 1,177,277 5,564,381

LIABILITIES
Current liabilities:

Accounts payable and accrued liabilities 4,300,238 863,482 5,163,720 Interest payable 221,983 30,734 252,717
Unearned revenue - - -
Deposits payable 116,954 467,247 584,201
Compensated absences - due within one year 84,544 41,554 126,098 Long term debt - due within one year 520,980 571,947 1,092,927 Total current liabilities 5,403,743 1,815,920 7,219,663 Noncurrent liabilities:

Compensated absences - due in more than one year 760,895 373,985 1,134,880 Net pension liability 5,797,797 21,605,238 27,403,035
Long term debt - due in more than one year 5,897,037 10,083,226 15,980,263 Total noncurrent liabilities 28,263,170 16,255,008 44,518,178 Total liabilities 33,666,913 18,070,928 51,737,841

DEFERRED INFLOWS OF RESOURCES
Deferred inflows related to pension 1,046,619 280,861 1,327,480 Total deferred inflows of resources 1,046,619 280,861 1,327,480

NET POSITION
Net investment in capital assets 45,231,505 35,703,854 80,935,359 Restricted 18,970,827 - 18,970,827
Unrestricted (deficit) (7,607,997) 24,597,181 16,989,184 $ 56,594,335 $ 60,301,035 $ 116,895,370
See accompanying Notes to Basic Financial Statements.

Primary Government
Total net position
18 Draft
December 31, 2020 December 31, 2020
Oakdale Senior
Senior Housing
Housing LP Corporation
160,231 231,801 $
- -
- 3,935
- -
- -
- -
- -
- -
- 181,119
- -
160,231 416,855
2,059,747 -
- -
- -
- 400,000
- 490,594
- 890,594
2,059,747 890,594
2,219,978 1,307,449
- -
- -
- 3,229
- 103,173
- 1,622
- 29,000
- -
- 446,852
- 583,876
- -
- -
- 1,463,002
- 1,463,002
- 2,046,878
- -
- -
- -
- 2,059,747
(739,429) 160,231
$ (739,429) $ 2,219,978
Discretely Presented Component Units
19 Draft
City of Oakdale
Statement of Activities
For the year ended June 30, 2021
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Total Primary Government:

Governmental activities:

General government 2,972,267 $ 1,590,060 $ 1,344,436 $ - $ 2,934,496 $ Public safety 10,284,152 707,974 556,570 - 1,264,544
Public works 1,629,738 591,686 249,764 2,776,853 3,618,303 Community development 932,760 737,186 170,816 - 908,002 Parks and recreation 2,454,248 1,882,951 73,798 - 1,956,749 Interest and fiscal charges 125,863 - - - -
Total governmental activities 18,399,028 5,509,857 2,395,384 2,776,853 10,682,094 Business-type activities:

Sewer 4,704,477 6,969,501 - 246,638 7,216,139
Water 3,495,056 5,901,968 - 571,769 6,473,737
Parking 39,133 13,499 - - 13,499
Aviation 787,605 518,557 - 213,520 732,077
Total business-type activities 9,026,271 13,403,525 - 1,031,927 14,435,452 Total primary government $ 18,913,382 27,425,299 $ 2,395,384 $ 3,808,780 $ 25,117,546 $ Discretely Presented Component Units:

Oakdale Senior Housing LP 662,403 $ 696,806 $ - - 696,806 $ Senior Housing Corporation - - - - -
Total discretely presented
component units $ 662,403 $ 696,806 $ - $ - $ 696,806
General Revenues:

Taxes:

Property taxes
Sales and use taxes
Franchise taxes
Other taxes
Total taxes
Investment earnings
Total general revenues
Change in net position
Net position - beginning of year
Net position - end of year
See accompanying Notes to Basic Financial Statements.

Program Revenues
20 Draft
December 31, 2019 December 31, 2019
Oakdale Senior
Governmental Business-Type Senior Housing
Activities Activities Total Housing LP Corporation
$ (37,771) $ - $ (37,771) $ - $ -
(9,019,608) (9,019,608) - - -
1,988,565 1,988,565 - - -
(24,758) - (24,758) - -
(497,499) - (497,499) - -
(125,863) - (125,863) - -
(7,716,934) (7,716,934) - - -
2,511,662 - 2,511,662 - -
2,978,681 - 2,978,681 - -
- (25,634) (25,634) - -
- (55,528) (55,528) - -
5,409,181 - 5,409,181 - -
(7,716,934) 5,409,181 (2,307,753) - -
- - - 34,403 -
- - - - -
- - - 34,403 -
4,291,894 4,291,894 - - -
6,863,526 6,863,526 - - -
1,145,267 1,145,267 - - -
641,541 - 641,541 - -
12,942,228 12,942,228 - - -
222,715 53,646 276,361 - 733
13,164,943 53,646 13,218,589 - 733
5,448,009 5,462,827 10,910,836 34,403 733
51,146,326 54,838,208 105,984,534 (773,832) 2,219,245
$ 56,594,335 $ 60,301,035 $ 116,895,370 $ (739,429) $ 2,219,978 $ 60,301,035 and Changes in Net Position
Net (Expense) Revenue
Primary Government
Discretely Presented
Component Units
21 Draft
This page intentionally left blank
22 Draft
FUND

FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Funds Financial Statements
23 Draft
This page intentionally left blank
24 Draft

GOVERNMENTAL FUND FINANCIAL STATEMENTS
General Fund primary operating fund of the City, accounts for all activities except those legally or administratively required to be accounted for in other funds.

System Development Capital Project Fund accounts for development impact fees to be used for infrastructure.

Energy Efficiency and Conservation Fund accounts for the energy efficiency and conservation capital project. The capital project is funded by an equipment financing purchase agreement referred to as an equipment lease, and other energy conservation program financing.

Other Governmental Funds is the aggregate of all the non-major governmental funds. 25 Draft
City of Oakdale
Balance Sheet
Governmental Funds
June 30, 2021
Energy
System Efficiency and
Development Conservation Non-Major
General Capital Project Capital Project Governmental
Fund Fund Fund Funds Totals
ASSETS
Cash and investments 4,364,914 $ 5,284,685 $ - $ 5,870,012 $ 15,519,611 $ Restricted cash and investments - - 2,795,470 104,025 2,899,495 Receivables:

Account receivables 96,233 - - 808 97,041
Taxes 241,469 - - 38,722 280,191
Interest 6,040 4,446 - 3,750 14,236
Intergovernmental 1,285,844 - - 792,334 2,078,178
Loans/Notes receivable - - - 7,874,544 7,874,544
Other receivable 106,238 - - 10,301 116,539
Due from other funds 1,438,930 - - - 1,438,930
Inventory 19,201 - - - 19,201
Advances to Successor Agency private purpose trust - 449,374 - - 449,374 Total assets $ 5,738,505 7,558,869 $ 2,795,470 $ 14,773,959 $ 30,866,803 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities 1,219,072 $ 46,280 $ 2,160,452 $ 710,764 $ 4,136,568 $ Due to other funds - - 810,000 499,599 1,309,599
Deposits payable 432,043 - - 35,204 467,247
Total liabilities 46,280 1,651,115 2,970,452 1,245,567 5,913,414 Deferred Inflows of Resources:

Unavailable revenue - - - - -
Total deferred inflows of resources - - - - -
Fund Balances:

Nonspendable 19,201 - - 79,463 98,664
Restricted - 5,692,225 - 13,278,602 18,970,827
Assigned - - - 510,043 510,043
Unassigned 5,888,553 - (174,982) (339,716) 5,373,855
Total fund balances 5,692,225 5,907,754 (174,982) 13,528,392 24,953,389 Total liabilities, deferred inflows of
resources, and fund balances $ 5,738,505 7,558,869 $ 2,795,470 $ 14,773,959 $ 30,866,803 $ See accompanying Notes to Basic Financial Statements.
26 Draft
Total Fund Balances - Total Governmental Funds $ 24,953,389

Capital assets used in governmental activities were not current financial resources.

Therefore, they were not reported in the Governmental Funds' Balance Sheet.

Non-depreciable $ 7,791,655
Depreciable (net of internal service fund amount of $68,024) 39,556,448 Total capital assets $ 47,348,103 47,348,103
Interest payable on long-term debt did not require current financial resources. Therefore, interest payable was not reported as a liability in Governmental Funds Balance Sheet. (30,734) Internal service funds were used by management to charge the costs of certain activities, such as equipment replacement chages, to individual funds. The assets and liabilities of the internal service funds were included in governmental activities in the GovernmentWide Statement of Net Position. 9,835,627 Employer contributions for pension were recorded as expenditures in the governmental funds. However, in the Government-Wide Financial Statements, these contributions are deferred. 2,017,388
In the Government-Wide Financial Statements, certain differences between actuarial amounts and actual results for pension are deferred and amortized over a period of time, however these differences are not recognized on the Governmental Funds' Balance Sheet:

Deferred outflows of resources - pension 2,369,716
Deferred inflows of resources - pension (1,046,619)
Long-term liabilities were not due and payable in the current period. Therefore, they were not reported in the Governmental Funds Balance Sheet.

Compensated absences - due within one year $ (84,544)
Long term debt - due within one year (520,980)
Compensated absences - due in more than one year, net of internal service funds (744,736) Long term debt - due in more than one year (5,897,037)
Net pension liability (21,605,238)
Total long-term liabilities $ (28,852,535) (28,852,535) Net Position of Governmental Activities $ 56,594,335
See accompanying Notes to Basic Financial Statements.

Amounts reported for governmental activities in the Statement of Net Position were different because:

City of Oakdale
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position
June 30, 2021
27 Draft
Statement of Revenues, Expenditures and Changes in Fund Balances Energy
System Efficiency and
Development Conservation Non-Major
General Capital Project Capital Project Governmental
Fund Fund Fund Funds Totals
REVENUES:

Property taxes $ 4,291,894 $ - $ 1,809,915 - $ $ 6,101,809 Sales and use taxes 6,661,198 - 202,327 - 6,863,525
Franchise taxes 1,105,308 - 39,959 - 1,145,267
Other taxes 641,541 - 1,401,477 - 2,043,018
Licenses and permits - 577,464 - - 577,464
Fines and forfeitures 245,600 - - - 245,600
Intergovernmental 619,157 - - 3,148,283 3,767,440
Use of money and property 146,148 (1,687) 204,237 - 348,698 Charges for services 802,347 1,384,301 560,770 - 2,747,418 Total revenues 15,090,657 1,382,614 7,366,968 - 23,840,239 EXPENDITURES:

Current:

General government 1,665,672 - 1,360,688 - 3,026,360
Public safety - 9,045,577 - 2,750 9,048,327
Public works 836,155 - - - 836,155
Community development 680,301 - 80,042 - 760,343
Parks and recreation 923,816 667 1,068,709 - 1,993,192
Capital outlay 659,569 88,239 3,228,657 2,769,121 6,745,586 Debt service:

Principal 9,000 - - 564,456 573,456
Interest and fiscal charges - - 166,369 - 166,369
Debt issuance cost - - 87,312 - 87,312
Total expenditures 13,239,760 669,236 3,228,657 6,099,447 23,237,100

REVENUES OVER (UNDER)
OVER (UNDER) EXPENDITURES 1,850,897 713,378 (3,228,657) 1,267,521 603,139 OTHER FINANCING SOURCES (USES):

Proceeds from debt issuance - 3,053,675 - 195,973 3,249,648 Transfers in - 1,217,629 - 741,354 1,958,983
Transfers out (2,747,000) - - (1,422,983) (4,169,983)
Total other financing sources (uses) (1,529,371) 3,053,675 - (485,656) 1,038,648 Net change in fund balances 713,378 321,526 (174,982) 781,865 1,641,787 FUND BALANCES:

Beginning of year 5,586,228 4,978,847 12,746,527 - 23,311,602 End of year $ 5,907,754 $ 5,692,225 $ (174,982) $ 13,528,392 $ 24,953,389 See accompanying Notes to Basic Financial Statements.

City of Oakdale
Governmental Funds
For the year ended June 30, 2021
28 Draft
Net Change in Fund Balances - Total Governmental Funds $ 1,641,787 Governmental funds reported capital outlay as expenditures. However, in the Government-Wide Statement of Activities, the cost of those assets was allocated over their estimated useful lives as depreciation expense.

This was the amount of capital assets recorded in the current period. 7,441,101 Depreciation expense on capital assets was reported in the Government-Wide Statement of Activities, but they did not require the use of current financial resources. Therefore, depreciation expense was not reported as expenditures in the governmental funds. (1,487,174)
Loss on disposal of capital assets was reported in the Government-Wide Statement of Activities, but it did not require the use of current financial resources. Therefore, loss on disposal of capital assets was not reported as expenditures in the governmental funds. (74,195) Bond and other debt proceeds provided current financial resources to governmental funds, but issuing debt increased long-term liabilities in the Government-Wide Statement of Net Position. Repayment of principal was an expenditure in governmental funds, but the repayment reduced long-term liabilities in the Government-Wide Statement of Net Position.

New debt proceeds (3,249,648)
Debt principal payments 573,456
Accrued compensated leave payable was an expenditure in governmental funds, but the accrued payable increased compensated leave liabilities in the Government-Wide Statement of Net Position (33,573) Interest payable on long-term debt did not require current financial resources. Therefore, interest payable was not reported as a liability in Governmental Funds Balance Sheet. 40,507 Current year employer pension contributions are recorded as expenditures in the governmental funds, however these amounts are reported as deferred outflow of resources in the Government-Wide Statement of Net Position. 2,017,388
Pension expense is recorded as incurred in the Government-Wide Statement of Activities, however, pension expense is not recognized in the governmental funds as it does not require the use of current financial resources. (3,003,611)
Internal services funds are used by management to charge the cost of certain activities, such as equipment replacement, risk management, technology to individual funds. 1,581,971 Change in Net Position of Governmental Activities $ 5,448,009 See accompanying Notes to Basic Financial Statements.

Amounts reported for governmental activities in the Statement of Activities are different because:

City of Oakdale
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities For the year ended June 30, 2021
29 Draft
This page intentionally left blank
30 Draft

PROPRIETARY FUND FINANCIAL STATEMENTS
Sewer Fund accounts for the revenues and expenses of the City's sewer operations.

Water Fund accounts for the revenues and expenses of the City's water operation Parking Fund accounts for the revenues and expenses of the City's downtown parking operations.

Aviation Fund accounts for the revenues and expenses of the City's airport operations. 31 Draft
City of Oakdale
Statement of Net Position
Proprietary Funds
June 30, 2021
Non-Major
Enterprise Fund
Sewer Aviation Water Parking
Fund Fund Fund Fund
ASSETS
Current assets:

Cash and investments 17,254,870 $ - $ 11,715,690 $ 46,507 $ Receivables:

Accounts receivable 769,539 15,339 744,168 1,527
Taxes 82 - - -
Interest 12,666 69 8,572 34
Intergovernmental - 213,487 - -
Inventory - - 12,541 -
Total current assets 18,037,075 228,977 12,480,971 48,068 Noncurrent assets:

Advances to Successor Agency private purpose trust - - 450,760 - Capital assets:

Non-depreciable 4,109,874 162,377 1,414,256 87,000
Depreciable, net 22,004,662 4,743,504 13,548,968 288,386 Total capital assets 26,114,536 4,905,881 14,963,224 375,386 Total noncurrent assets 26,114,536 4,905,881 15,413,984 375,386 Total assets 5,134,858 44,151,611 27,894,955 423,454

DEFERRED OUTFLOW OF RESOURCES
Deferred outflows related to pension 639,453 6,815 531,009 - Total deferred outflows of resources 6,815 639,453 531,009 -

LIABILITIES
Current liabilities:

Accounts payable 435,621 32,968 394,893 -
Interest payable 221,983 - - -
Deposits payable - 106,069 10,885 -
Due to other funds - 129,331 -
Compensated absences - due within one year 21,941 127 19,486 - Long term debt - due within one year 571,947 - - -
Total current liabilities 1,251,492 173,311 520,448 -
Noncurrent liabilities:

Compensated absences - due in more than one year 197,468 1,145 175,372 - Net pension liability 3,149,144 33,568 2,615,085 -
Long term debt - due in more than one year 10,083,226 - - - Total noncurrent liabilities 13,429,838 34,713 2,790,457 - Total liabilities 208,024 14,681,330 3,310,905 -

DEFERRED INFLOWS OF RESOURCES
Deferred inflows related to pension 152,554 1,626 126,681 - Total deferred inflows of resources 1,626 152,554 126,681 -

NET POSITION
Net investment in capital assets 15,459,363 4,905,881 14,963,224 375,386 Unrestricted 14,497,817 26,142 10,025,154 48,068
Total net position 4,932,023 29,957,180 24,988,378 423,454 See accompanying Notes to Basic Financial Statements.

Major Enterprise Funds
32 Draft
Governmental
Activities
Internal
Totals Service Funds
$ 9,885,295 29,017,067 $
694 1,530,573
- 82
5,192 21,341
- 213,487
- 12,541
9,891,181 30,795,091
56,251 450,760
- 5,773,507
68,024 40,585,520
68,024 46,359,027
124,275 46,809,787
10,015,456 77,604,878
- 1,177,277
- 1,177,277
163,670 863,482
- 221,983
- 116,954
- 129,331
- 41,554
- 571,947
163,670 1,945,251
16,159 373,985
- 5,797,797
- 10,083,226
16,159 16,255,008
179,829 18,200,259
- 280,861
- 280,861
68,024 35,703,854
9,767,603 24,597,181
9,835,627 60,301,035
33 Draft
City of Oakdale
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the year ended June 30, 2021
Non Major
Enterprise
Fund
Sewer Aviation Water Parking
Fund Fund Fund Fund
OPERATING REVENUES:

Charges for services:

Service charges 6,969,501 $ 511,503 $ 5,901,968 $ 4,134 $ Interdepartmental charges - - - -
Other 7,054 - 9,365
Total operating revenues 518,557 6,969,501 5,901,968 13,499 OPERATING EXPENSES:

General and administrative 643,066 268,388 703,400 -
Maintenance and operations 2,929,192 361,382 2,344,559 22,626 Depreciation and amortization 861,703 157,835 447,097 16,507 Total operating expenses 787,605 4,433,961 3,495,056 39,133 OPERATING INCOME (LOSS): (269,048) 2,535,540 2,406,912 (25,634) NONOPERATING REVENUES (EXPENSES):

Investment income 13,544 (406) 40,756 (248)
Connection fees 76,175 - 18,387 -
Capital fees 143,084 - - -
Intergovernmental 27,379 213,520 553,382 -
Interest and debt service expenses (270,516) - - -
Total nonoperating revenues (expenses) 213,114 (10,334) 612,525 (248)

NET INCOME (LOSS) BEFORE
TRANSFERS (55,934) 2,525,206 3,019,437 (25,882)
Transfers in - - - -
Transfers out - - - -
Total transfers - - - -
Change in net position 2,525,206 (55,934) 3,019,437 (25,882) NET POSITION:

Beginning of year 27,431,974 4,987,957 21,968,941 449,336 End of year $ 29,957,180 $ 4,932,023 $ 24,988,378 $ 423,454 See accompanying Notes to Basic Financial Statements.

Major Enterprise Funds
34 Draft
Governmental
Activities
Internal
Totals Service Funds
$ - 13,387,106 $
1,026,647 -
258,209 16,419
1,284,856 13,403,525
212,548 1,614,854
1,698,544 5,657,759
9,594 1,483,142
1,920,686 8,755,755
(635,830) 4,647,770
(3,319) 53,646
- 94,562
- 143,084
10,120 794,281
- (270,516)
6,801 815,057
(629,029) 5,462,827
2,217,000 -
(6,000) -
2,211,000 -
1,581,971 5,462,827
8,253,656 54,838,208
$ 9,835,627 60,301,035 $
35 Draft
City of Oakdale
Statement of Cash Flows
Proprietary Funds
For the year ended June 30, 2021
Non Major
Enterprise
Fund
Sewer Aviation Water Parking
Fund Fund Funds Fund
CASH FLOWS FROM OPERATING ACTIVITIES:

Receipts from customers $ 6,919,128 $ 519,498 $ 5,832,085 $ 13,649 Cash received from interfund services provided - - - -
Payments to vendors for services and suppliers (3,310,528) (634,926) (2,767,489) (24,734) Payments to employees for salaries and benefits 1,361 154,039 130,004 - Net cash provided by operating activities 3,762,639 (114,067) 3,194,600 (11,085) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Transfers in - - - -
Transfers out - - - -
Interfund borrowing 118,800 - - -
Net cash provided by (used in) noncapital financing activities 118,800 - - -

CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES:

Acquistion and construction of capital assets (1,012,982) (4,426) (921,950) (1) Connection fees 76,175 - 18,387 -
Capital fees 143,084 - - -
Grants received 27,379 33 553,382 -
Principal payments - long-term debt (738,813) - - -
Interest and fees paid on long-term debt (277,375) - - - Net cash used in capital and related
financing activities (1,782,532) (4,393) (350,181) (1)
CASH FLOWS FROM INVESTING ACTIVITIES:

Investment income received 23,085 (340) 44,913 (197)
Net cash provided by investing activities 23,085 (340) 44,913 (197) NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS - 2,003,192 2,889,332 (11,283) CASH AND CASH EQUIVALENTS:

Beginning of year 15,251,678 8,826,358 - 57,790
End of year $ 17,254,870 $ 11,715,690 - $ $ 46,507
CASH FLOWS FROM OPERATING ACTIVITIES:

RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES:

Operating income $ 2,535,540 $ (269,048) $ 2,406,912 $ (25,634) Adjustments to reconcile operating income (loss)
to net cash provided by operating activities:

Depreciation and amortization 861,703 157,835 447,097 16,507 Changes in assets and liabilities:

Accounts receivable (50,373) (2,759) (117,583) 150
Inventory - - 20,063 -
Deferred outflows related to pension (20,326) (215) (16,879) - Accounts payable 261,730 (5,156) 260,407 (2,108)
Deposits payable - 3,700 47,700 -
Compensated absences 10,289 (172) 10,633 -
Net pension liability 237,236 2,528 197,004 -
Deferred inflows related to pension (73,160) (780) (60,754) - Net cash provided by (used in) operating activities $ 3,762,639 $ (114,067) $ 3,194,600 $ (11,085) See accompanying Notes to Basic Financial Statements.

Major Funds
36 Draft
Governmental
Activities
Internal
Totals Service Funds
$ 13,284,360 $ -
1,288,860 -
(6,737,677) (1,802,698)
- 285,404
6,832,087 (513,838)
2,217,000 -
- (6,000)
- 118,800
2,211,000 118,800
(1,939,359) (77,618)
- 94,562
- 143,084
10,120 580,794
(738,813) -
(277,375) -
(2,137,107) (67,498)
67,461 1,292
67,461 1,292
4,881,241 1,630,956
24,135,826 8,254,339
$ 29,017,067 9,885,295
$ 4,647,770 $ (635,830)
9,594 1,483,142
(170,565) 4,005
20,063 -
(37,420) -
514,873 103,034
51,400 -
20,750 5,359
436,768 -
(134,694) -
$ 6,832,087 (513,838)
37 Draft
This page intentionally left blank
38 Draft

FIDUCIARY FUND FINANCIAL STATEMENTS
Successor Agency Private Purpose Trust Fund accounts for funds collected and disbursed for the dissolution of the former Oakdale Redevelopment Agency related to Administration and Retirement of enforceable obligations.

Agency Funds accounts for assets held by the City as an agent for individuals, private organizations and other governments.
39 Draft
City of Oakdale
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2021
Successor Agency
Private Purpose Custodial
Trust Fund Fund
ASSETS
Cash and investments $ 2,461,488 1,631,126 $
Restricted cash and investment 602,205 -
Receivables:

Accounts 254,669 306
Taxes 5,851 -
Interest 1,592 1,253
Loans - 43,774
Total assets 3,325,805 1,676,459 $

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding 1,019,136 -
Total deferred outflows of resources - 1,019,136

LIABILITIES
Liabilities:

Accounts payable 227,891 62 $
Wages payable - 821
Interest payable - 46,209
Long-term obligations
Long term debt - due in more than one year 15,840,362 - Due to the City of Oakdale 956,385 -
Total liabilities 227,891 16,843,839

NET POSITION
Restricted for:

Development related 2,627,370 -
Other 470,544 -
Unrestricted - (14,148,244)
Total net position $ 3,097,914 (14,148,244)
See accompanying Notes to Basic Financial Statements.
40 Draft
City of Oakdale
Statement of Changes in Fiduciary Net Position
All Fiduciary Funds - Private Purpose Trust Fund
For the year ended June 30, 2021
RDA
Retirement Successor Agency Custodial
Trust Fund Funds
ADDITIONS:

Assessments $ 644,890 - $
Investment income (3,123) (6,139)
Miscellaneous 343,286 -
Transfers from City of Oakdale - 20,000
Refuse collections 2,184,600 -
Total additions 3,189,653 (6,139)
DEDUCTIONS:

Administration - 42,148
Amortization - -
Interest payments 302,228 606,092
Principal and other debt payments - 300,000
Payments for goods and services - 2,459,816
Other miscellaneous disbursements - 18,016
Total deductions 3,080,060 648,240
Change in fiduciary net position 109,593 (654,379)
NET POSITION:

Beginning of year, as restated (13,493,865) 2,988,321
End of year $ 3,097,914 (14,148,244) $
$ (14,512,745) (14,512,745) $
See accompanying Notes to Basic Financial Statements.
41 Draft
This page intentionally left blank
42 Draft
43 NOTES TO BASIC

FINANCIAL STATEMENTS
Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
44 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of Oakdale, California (City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental agencies. The Governmental 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.

A. Financial Reporting Entity
The City of Oakdale (City) was incorporated in 1906, under the laws and regulations of the State of California (State). The City operates under a City Council/Manager form of government and provides the following services: public safety (Police and Fire), public works, water, sewer, storm drainage, construction, and maintenance of streets and highways, planning and zoning, recreation and cultural services, low income and elderly housing assistance, and general administrative services.

The financial statements of the City have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the standard-setting body for governmental accounting and financial reporting. On June 15, 1987, GASB issued a codification of the existing Governmental Accounting and Financial Reporting Standards which, along with subsequent GASB pronouncements (Statements and Interpretations), constitutes GAAP for governmental units. The City applies all GASB pronouncements to its activities.

The City was incorporated under the General Laws of the State of California and enjoys all the rights and privileges pertaining to such “General Law” cities. The City uses the City Council/Manager form of government. The financial reporting entity consists of: (a) the primary government, the City; (b) organizations for which the primary government is financially accountable; and (c) other organizations for which the primary government is not accountable, but for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.

Component units are legally separate organizations for which the elected officials of the primary government are financially accountable. In addition, component units can be other organizations for which the primary government’s exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.

Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
45 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued A. Financial Reporting Entity, Continued
The following is a brief review of the component units included in the accompanying basic financial statements of the City:

Blended Component Units – Blended component units, although legally separate entities, are, in substance, part of the City’s operations.

Oakdale Public Financing Authority (PFA) was created in 1989, by the Joint Exercise of Powers Agreement between the City and the Authority for the purpose of acting as a vehicle for various financing activities of the City and the Authority. The Financing Authority is governed by a five member Governing Board, which consists of members of the City Council. The primary purpose of the Financing Authority is to render financial assistance to the City and the Authority by issuing debt and financing the construction of public facilities. Separate financial statements are not required for the Financing Authority, and therefore, are not issued.

Parking Authority of the City of Oakdale (Parking Authority) was created in 1969 by the City Council to provide parking facilities in the downtown area. The Parking Authority is governed by a five member Governing Board, which consists of the members of the City Council. Separate financial statements are not issued for the Authority.

The City is the primary government unit. Component units are those entities which are financially accountable to the primary government, either because the City appoints a voting majority of the component unit’s board, or because the component unit will provide a financial benefit or impose a financial burden on the City. The PFA, and Parking Authority were accounted for as “blended” component units of the City. Despite being legally separate, these entities were so intertwined with the City that they were, in substance, part of the City’s operations. Accordingly, the balances and transactions of these component units were reported within the funds of the City’s special revenue, debt service and capital project funds.

The following specific criteria were used in determining that the PFA and Parking Authority were blended component units:
• The members of the City Council also acted as the governing bodies of the PFA and Parking Authority.
• The PFA and Parking Authority were managed by employees of the City. • The City, the PFA and Parking Authority are financially interdependent.

Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
46 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued A. Financial Reporting Entity, Continued
Discretely Presented Component Units – Discretely presented component units are reported in a separate column in the government-wide financial statements to emphasize that they are legally separate from the City.

Oakdale Senior Housing Corporation (OSHC) – A nonprofit corporation created to serve as General Partner in Oakdale Senior Housing Limited Partnership (OSHLP) (a component unit described below). It is a component unit of the City because the governing board of OSHC is appointed by the City Council.

The City Manager also serves as the Executive Director of OSHC.

Oakdale Senior Housing Limited Partnership (OSHLP) – A California limited partnership created to own and operate an 80 unit low to moderate income senior housing complex in the City of Oakdale, known as Oak Haven. It is a component unit because the City Council appoints the board of the general partner. Additionally, it is a component unit because through contractual arrangements, the City is responsible for all financial matters, including the oversight of the management agent hired to oversee the daily operations.

B. Basis of Accounting and Measurement Focus
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund equity, revenues, and expenditures or expenses as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled.

Government–Wide Financial Statements
The government–wide financial statements include a Statement of Net Position and a Statement of Activities. These statements present summaries of governmental and business-type activities for the City, the primary government, accompanied by a total column. Fiduciary activities of the City are not included in these statements.

These government-wide financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the City’s assets and liabilities, including capital assets and related infrastructure assets and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities presents change Draft
s in net position.

City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
47 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Government–Wide Financial Statements, Continued
Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

Certain types of transactions are reported as program revenues for the City in three categories:
• Charges for services
• Operating grants and contributions
• Capital grants and contributions
Certain eliminations have been made as prescribed by GASB Statement No. 34 in regards to interfund activities, payables, and receivables. All internal balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the total primary government column. Transactions between governmental and business-type activities have not been eliminated. The following interfund activities have been eliminated:
• Due to/from other funds
• Advances to/from other funds
• Transfers in/out
Governmental Fund Financial Statements
Governmental fund financial statements include a Balance Sheet and a Statement of Revenues, Expenditures, and Changes in Fund Balances for all major governmental funds and non-major funds aggregated. An accompanying schedule is presented to reconcile and explain the differences in net position as presented in these statements to the net position presented in the government-wide financial statements. The City has presented all major funds that met the applicable criteria. The City’s major governmental funds are described on the following page.

Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
48 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Governmental Fund Financial Statements, Continued
• The General Fund – Accounts for all general revenues of the city not specifically levied or collected for other City funds and the related expenditures. The General Fund accounts for all financial resources of a governmental unit which are not accounted for in other funds. • System Development Capital Project Fund - Accounts for development impact fees to be used for infrastructure.
• Bridle Bridge Street Maintenance Capital Project Fund - Accounts for investments, debt service, and savings related to the refinancing of CFD’s 2003-1, 2004-1, and 2005-1. The refinancing savings are used toward the maintenance of streets in Bridle Ridge Subdivision. • Energy Efficiency and Conservation Capital Project Fund - Accounts for the energy efficiency and conservation capital project. The capital project is funded by an equipment financing purchase agreement referred to as an equipment lease, and other energy conservation program financing.

All governmental funds are accounted for on a spending or “current financial resources” measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the Balance Sheet. The Statement of Revenues, Expenditures, and Changes in Fund Balances present increases (revenue and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

Revenues are recorded when received in cash, except those revenues subject to accrual (generally 60 days after year-end) are recognized when due. The primary revenue sources, which have been treated as susceptible to accrual by the City, are property tax, sales tax, intergovernmental revenues, and other taxes.

Expenditures are recorded in the accounting period in which the related fund liability is incurred.

Unavailable revenues arise when potential revenues do not meet both the “measurable” and “available” criteria for recognition in the current period. In subsequent periods when both revenue recognition criteria are met, the unavailable revenue is removed from the balance sheet and revenue is recognized.

Unearned revenues arise when the government receives resources before it has a legal claim to them, as when grant monies are received prior to incurring qualifying expenditures. In subsequent periods when the government has a legal claim to the resources, the unearned revenue is removed from the balance sheet and revenue is recognized.

Reconciliation of the Fund Financial Statements to the Government-Wide Financial Statements is provided to explain the differences between the two methods of measurement focus.

Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
49 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Proprietary Fund Financial Statements
Proprietary fund financial statements include a Statement of Net Position, a Statement of Revenues, Expenses, and Change in Net Position, and a Statement of Cash Flows for all proprietary funds. The following were the City’s major enterprise funds:

Sewer Fund – This fund accounts for the revenues and expenses of the City’s sewer operations.

Aviation Fund – This fund accounts for the revenues and expenses of the City’s airport operations.

Water Fund – This fund accounts for the revenues and expenses of the City’s water operations.

A separate column representing internal service funds is also presented in these statements. The City’s Internal Service Funds account for risk management activity, costs of the City’s employee benefit plans, insurance, as well as maintenance and replacement costs of City facilities, vehicles, and technology items.

However, internal service balances and activities have been consolidated with the governmental activities in the government-wide financial statements.

Proprietary funds are accounted for using the “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or noncurrent) are included on the Statement of Net Position. The Statement of Revenues, Expenses, and Changes in Net Position present increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which a liability is incurred.

Operating revenues in the proprietary funds are those revenues that are generated from the primary operations of the fund. All other revenues are reported as nonoperating revenues. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as nonoperating expenses.

Fiduciary Fund Financial Statements
Fiduciary fund financial statements include a Statement of Fiduciary Net Position and Statement of Changes in Fiduciary Net Position. The City’s fiduciary funds include both custodial funds and private purpose trust funds. Custodial Funds are used to account for fiduciary activities not required to be reported in a trust fund. Private Purpose Trust Funds account for resources held for other individuals or entities in a manner similar to private enterprise. These funds are accounted for using the accrual basis of accounting.

Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
50 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Cash, Cash Equivalents, and Investments
The City pools its available cash for investment purposes. The City’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturity of three months or less from the date of acquisition. Cash and cash equivalents are combined with investments and displayed as Cash and Investments. For purposes of the statement of cash flows of the proprietary fund types, cash and cash equivalents include all investments, as the City operates an internal cash management pool which maintains the general characteristics of a demand deposit account.

Disclosure requirements for Deposits and Investment Risks were made in the following areas:
• Interest Rate Risk
• Credit Risk
Overall
Custodial Credit Risk
Concentrations of Credit Risk
In addition, other disclosures are specified including use of certain methods to present deposits and investments, highly sensitive investments, credit quality at year-end, and other disclosures.

In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. The City categorizes the fair value measurements of its investments based on the hierarchy established by generally accepted accounting principles. The fair value hierarchy, which has three levels, is based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs.

The City does not have any investments that are measured using Level 3 inputs.

The City participates in the Local Agency Investment Fund (LAIF), an investment pool managed by the State of California. LAIF has invested a portion of the pool funds in Structured Notes and Asset- Backed Securities. LAIF’s investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset- Backed Securities are subject to market risk as a result of changes in interest rates.

Cash equivalents are considered amounts in demand deposits and short-term investments with a maturity date within three months of the date acquired by the City and are presented as “Cash and Investments” in the accompanying Basic Financial Statements.

Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
51 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Cash, Cash Equivalents, and Investments, Continued
For the purpose of the accompanying statement of cash flows, the City considers all pooled cash and investments (consisting of cash and investments and restricted cash and investments) held by the City as cash and cash equivalents because the pool is used essentially as a demand deposit account from the standpoint of the funds. The City also considers all non-pooled cash and investments (consisting of restricted cash and investments held by fiscal agent) as cash and cash equivalents because investments meet the criteria for cash equivalents defined above.

D. Restricted Cash and Investments
Certain restricted cash and investments are held by fiscal agents for the redemption of bonded debt and for acquisition and construction of capital projects.

E. Inventories
The City accounts for inventories using the first-in, first-out method. Inventories consist primarily of supplies and are carried at cost. Governmental fund type inventories are recorded as expenditures when consumed rather than when purchased.

F. Capital Assets
Capital assets are valued at historical cost or estimated historical cost if actual historical cost was not available. Donated fixed assets are valued at their acquisition value on the date donated. City policy has set the capitalization threshold for reporting infrastructure at $100,000; all other capital assets are set at $5,000. Depreciation is recorded on a straight-line basis over estimated useful lives of the assets as follows:

Buildings 50-60 years
Infrastructure 30-50 years
Machinery and equipment 5-20 years
Infrastructure 15-50 years
The City defines infrastructure as the basic physical assets that allow the City to function. The assets include streets, sewer, park lands, and buildings. Each major infrastructure system can be divided into subsystems. For example, the street system can be subdivided into pavement, curb and gutters, sidewalks, medians, streetlights, landscaping, and land. These subsystems were not delineated in the basic financial statements. The appropriate operating department maintains information regarding the subsystems.

Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
52 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued F. Capital Assets, Continued
Interest accrued during capital assets construction, if any, is capitalized for the business-type and proprietary funds as part of the asset cost.

For all infrastructure systems, the City elected to use the Basic Approach defined by GASB Statement No. 34, which requires all infrastructures be reported at historical cost and be depreciated over their estimated useful lives.

G. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

H. Long-Term Liabilities
Government-Wide Financial Statements
Long-term debt and other financial obligations are reported as liabilities in the appropriate activities. 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 premium or discount.

Issuance costs, except for prepaid bond insurance, are expensed as incurred. Prepaid bond insurance is amortized over the life of the bond.

Fund Financial Statements
The Governmental Fund Financial Statements do not present long-term debt. Consequently, long term debt is shown as a reconciling item in the Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position.

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

Proprietary Fund Financial Statements use the same principles as those used in the Government-Wide Financial Statements.

Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
53 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued I. Compensated Absences
It is the City's policy to permit employees to accumulate earned but unused vacation benefits and sick leave. 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 and proprietary fund financial statements. A liability for these amounts is reported in the governmental funds if they have matured, for example, as a result of employee resignation and retirements. The General Fund is generally used to liquidate the compensated absences balance.

J. Net Position and Fund Equity
Government-Wide Financial Statements
In the Government-Wide Financial Statements, net position are classified in the following categories:

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

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

Unrestricted Net Position – This amount is all net position that does not meet the definition of “invested in capital assets, net of related debt” or “restricted net position.” When both restricted and unrestricted net position is available, restricted resources are depleted first before the unrestricted resources are used.

Fund Financial Statements
Governmental fund equity is classified as fund balance. Fund balance is classified as nonspendable, restricted, committed, assigned or unassigned. Proprietary fund equity is classified the same as in the government-wide statements. The classifications for governmental funds are defined as follows for the City:

Nonspendable Fund Balance
 Assets that will never convert to cash (prepaid items, inventory).  Assets that will not convert to cash soon enough to affect the current period (long-term notes or loans receivable).
 Resources that must be maintained intact pursuant to legal or contractual requirements (the principal of an en
Draft
dowment).

City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
54 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued J. Net Position and Fund Equity, continued
Restricted Fund Balance
 Resources that are subject to externally enforceable legal restrictions imposed by parties altogether outside the government (Creditors, Grantors, Contributors and Other Governments).  Resources that are subject to limitations imposed by law through constitutional provisions or enabling legislation (Gas Tax).

Committed Fund Balance
 Self-imposed limitations set in place prior to the end of the period. (Encumbrances, economic contingencies and uncertainties)
 Limitation at the highest level of decision-making (Council) that requires formal action at the same level to remove.
 Council resolution is required to be taken to establish, modify or rescind a fund balance commitment
Assigned Fund Balance
 Amounts in excess of nonspendable, restricted and committed fund balance in funds other than the general fund automatically are reported as assigned fund balance.  Assigned amounts for a specific purpose are as authorized by the City’s Finance Director through its fund balance policy.

Unassigned Fund Balance
 Residual net resources
 Total fund balance in the general fund in excess of nonspendable, restricted, committed and assigned fund balance (surplus).
 Excess of nonspendable, restricted, and committed fund balance over total fund balance (deficit).

The City applies restricted resources first when expenditures are incurred for purposes for which either restricted or unrestricted (committed, assigned, and unassigned) amounts are available.

Similarly, within unrestricted fund balance, committed amounts are reduced first followed by assigned, and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used Draft
.

City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
55 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued K. Property Taxes
Under California law, property taxes are assessed and collected by the counties up to 1% of assessed value, plus other increases approved by the voters. The property taxes go into a pool and are then allocated to the cities based on complex formulas. Accordingly, the City accrues only those taxes which are receivable from the county within ninety days after year end.

Lien Date January 1
Levy Date January 1
Due Date November 1 and February 1
Collection Date December 10 and April 10
Property taxes levied are recorded as revenue when received in the fiscal year of levy, because of the adoption of the “alternate method of property tax distribution,” known as the Teeter Plan, by the City and the County of Stanislaus. The Teeter Plan authorizes the Auditor/Controller of the County of Stanislaus to allocate 100% of the secured property taxes billed, but not yet paid.

L. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City of Oakdale California Public Employees' Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS.

For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

M. Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities. In addition, estimates affect the reported amount of expenses. Actual result could differ from these estimates and assumptions.

N. Interfund Balances/Internal Balances
Advances to and advances from other funds represent interfund loans in the fund financial statements.

Advances between funds are offset by a fund liability or by deferred revenue in the applicable governmental funds to indicate that they are not expendable available financial resources. Any unpaid interest due to lack of funds in the borrowing fund increases the principal owed and is reported in the lending fund as deferred revenue. All other outstanding balances between funds are reported as due to and due from other funds. These are generally repaid within the following fiscal year. Any residual balances outstanding between the governmental activities and business-type activities are reported in the Government-Wide Financial Statements as “internal balances.” Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
56 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued O. New Pronouncements
In 2021, the City adopted the new accounting standards to conform to the following Governmental Accounting Standards Board Statements:
 GASB Statement No. 84, Fiduciary Activities – The objective of this statement is to improve guidance regarding the dentification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. The statement establishes criteria for identifying fiduciary activities of all state and local government. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria are included to identify fiduciary component units and postemployment benefit arrangements that are fiduciary activities. The City reclassified funds previously reported as agency funds as custodial funds as a result of implementation of this statement.  GASB Statement No. 90, Majority Equity Interest – The objective of this statement is to improve the consistency and comparability of reporting a government’s majority equity interest in a legally separate organization and to improve the relevance of financial statement information for certain component units. It defines a majority equity interest and specifies that a majority equity interest in a legally separate organization should be reported as an investment if the government’s holding of the equity meets the definition of an investment. A majority equity interest that meets the definition of an investment should be measured using the equity method, unless it is held by a special purpose government engaged only in fiduciary activities, a fiduciary fund, or an endowment (including permanent and term endowments) or permanent fund. There was no impact on net position as a result of implementation of this statement.
 GASB Statement No. 93, Replacement of Interbank Offered Rates – The objective of this statement is to address the accounting and financial reporting implications that result from the elimination of the London Interbank Offered Rate (LIBOR) that is notably used in most agreements in which variable payments made or received depend on an interbank offered rate (IBOR). As a result of global reference rate reform, LIBOR is expected to cease to exist in its current form at the end of 2021, prompting governments to amend or replace financial instruments for the purpose of replacing LIBOR with other reference rates, by either changing the reference rate or adding or changing fallback provisions related to the reference rate. There was no impact on net position as a result of implementation of this statement.

Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
57 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued O. New Pronouncements, Continued
 GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans – an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32 – The objectives of this statement are to (1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans that meet the definition of a pension plan and for benefits provided through those plans. There was no impact on net position as a result of implementation of this statement.
 GASB Statement No. 98, The Annual Comprehensive Financial Report – The objective of this statement is to address references in authoritative literature to the term comprehensive annual financial report. There was no impact on net position as a result of implementation of this statement.

2. CASH AND INVESTMENTS
The City maintains a cash and investment pool for all funds. Certain restricted funds that are held and invested by independent outside custodians through contractual agreements are not pooled. These restricted funds include cash and investment held by trustees.

The following is a summary of pooled cash and investments and restricted cash and investments at June 30, 2021:

In addition to the amounts described above, the Oakdale Senior Housing Limited Partnership (Partnership) reported $231,801 in cash and investments as of December 31, 2020, and the Senior Housing Corporation (Corporation) reported $160,231 in cash and investments as of December 31, 2020.

Governmental Business-Type Fiduciary
Activities Activities Funds Total
Deposits and investments $ 25,404,906 $ 29,017,067 $ 4,092,614 $ 58,514,587 Restricted cash and investments 2,899,495 - 602,205 3,501,700 Total cash and investments $ 28,304,401 $ 29,017,067 $ 4,694,819 $ 62,016,287 Government-Wide Statement of
Draft
Net Position
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
58 2. CASH AND INVESTMENTS, Continued
The Partnership’s bank balance before reconciling items as of December 31, 2020 was in one bank with a total balance of $276,628 that was covered by the Federal Deposit Insurance Corporation Coverage, except for $26,628 in excess of $250,000. The Partnership had no investments as of December 31, 2020.

The Senior Housing Corporation’s bank balance before reconciling items as of December 31, 2020 was in one bank with a total balance of $140,240 that was covered by the Federal Deposit Insurance Corporation Coverage. The Corporation had no investments as of December 31, 2020.

A. Summary of City Cash and Investments (excluding discretely presented component units) Cash and investments as of June 30, 2021 consist of the following:

B. Deposits
The carrying amounts of the City’s cash deposits were $18,328,405 at June 30, 2021. Bank balances before reconciling items were a positive amount of $18,411,065 at June 30, 2021. The City’s cash deposits were fully insured up to $250,000 by the Federal Deposit Insurance Corporation. The remaining amounts were collateralized with securities held by the pledging financial institutions in the City’s name.

The California Government Code (Code) Section 53652 requires California banks and savings and loan associations to secure the City’s cash deposits by pledging securities as collateral. The Code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor.

The market value of pledged securities must equal at least 110% of the City’s cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the City’s total cash deposits.

The City follows the practice of pooling cash and investments of all funds, except for funds required to be held by fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash and investments is allocated to the various funds based on the period-end cash and investment balances.

Interest income from cash and investments with fiscal agents is credited directly to the related fund.

Cash on hand $ 6,865
Deposits with financial institution 18,328,405
Total cash on hand and deposits 18,335,270
Local Agency Investment funds 6,376,973
Investment in CSJRMA Investment Pool 33,802,344
Total investments 40,179,317
Total City Treasury 58,514,587
Cash and investments with fiscal agent 3,501,700
Total cash and investments $ 62,016,287
Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
59 2. CASH AND INVESTMENTS, Continued
C. Investments
Under the provisions of the City’s investment policy, and in accordance with the Code, the following investments are authorized:

The City’s portfolio value fluctuates in an inverse relationship to any change in interest rate. Accordingly, if interest rates rise, the portfolio value will decline. If interest rates fall, the portfolio value will rise. The portfolio for year-end reporting purposes is treated as if it were all sold. Therefore, fund balance must reflect the portfolio’s change in value. These portfolio value changes are unrealized unless sold. Generally the City’s practice is to buy and hold investments until maturity dates. Consequently, the City’s investments are carried at fair value.

The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by Code Section 16429 under the oversight of the Treasurer of the State of California. The City’s investments with LAIF at June 30, 2021, include a portion of the pool funds invested in Structured Notes and Asset-Backed Securities. These investments include the following:

Structured Notes – are debt securities (other than asset-backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or have embedded forwards or options.

Asset-Backed Securities – the bulk of which are mortgage-backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as Collateralized Mortgage Obligations) or credit card receivables.

Maximum Maximum
Maximum Percentage of Investment in
Authorized Investment Type Maturity Portfolio One Issuer Banker's acceptances 180 days 40% No limit
Municipal securities 5 years Unlimited 5%
Certificates of deposits 5 years 30% No limit
Negotiable certificates of deposit 5 years 30% 5%
Commercial paper 270 days 25% 5%
Local Agency Investment Fund N/A Unlimited $50 million per entity Medium-term notes 5 years 30% 5%
Money market funds N/A 20% 10%
Passbook savings and money market
accounts (insured) None Unlimited No limit
U.S. Treasury obligations 5 years Unlimited No limit
U.S. Government agency issues 5 years 20% for callable securities 25% Repurchase agreements 1 year Unlimited No limit
Mortgage pass-through and asset
backed securities 5 years 20% 5%
Joint powers authority pools N/A Unlimited No limit
Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
60 2. CASH AND INVESTMENTS, Continued
C. Investments, Continued
As of June 30, 2021, the City had $6,376,973 invested in LAIF, which had invested 2.31% of the pool investment funds in Structured Notes and Asset-Backed Securities as compared to 3.37% in the previous year. The LAIF fair value factor of 1.00008297 was used to calculate the fair value of the investments in LAIF.

As of June 30, 2021, the City also had $33,802,344 invested in Central San Joaquin Valley Risk Management (CSJRMA) Investment Pool. As of June 30, 2021, CSJRMA had investments in federal agency securities, U.S. Treasury notes, corporate notes, LAIF, money market funds, commercial paper, asset-backed securities, and supranational securities.

D. Risk Disclosures
Interest Risk: Interest rate risk is the market value fluctuation due to overall changes in the interest rates.

Investments held in the City Treasury grouped by maturity date at June 30, 2021, are shown below:

Credit Risk: Credit risk is the risk that a security or a portfolio will lose some or all of its value due to a real or perceived change in the ability of the issuer to repay its debt.

At June 30, 2021, the City’s investments were rated as follows:

Custodial Credit Risk: For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party.

Investment Type Total
1 year or
Less 1 - 2 years 2- 3 years 3 - 4 years
5 years or
More
Local Agency Investment Fund $ 6,376,973 $ 6,376,973 $ - $ - $ - $ - Investment in CSJRMA Investment Pool 33,802,344 33,802,344 - - - - Total $ 40,179,317 $ 40,179,317 $ - $ - $ - $ -
Investment Maturities (in years)
Moody's S&P
Local Agency Investment Funds Not Rated Not Rated
CSJRMA Investment Pool Not Rated Not Rated
Draft
Credit Quality Ratings
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
61 2. CASH AND INVESTMENTS, Continued
H. Investment Valuation
Investments (except money market accounts that are included as part of restricted cash and investments) are measured at fair value on a recurring basis. Recurring fair value measurements, are those that Governmental Accounting Standards Board (GASB) Statements require or permit in the statement of net position at the end of each reporting period. Fair value measurements are categorized based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The City’s investments in external investment pools were exempt from levelling disclosure.

3. LOANS AND NOTES RECEIVABLE
Through the City’s various housing rehabilitation funds and first-time home buyer’s funds, the City has loaned funds to qualifying individuals and businesses. Interest rates vary depending on the terms of the loan. Interest is accrued on the loans that bear interest.

Loans and notes receivable for governmental activities for the year ended June 30, 2021, consisted of the following:

Governmental Activities:

Non-Major Governmental Funds
Central Valley Coalition for Affordable Housing $ 2,397,956 CIC Oakridge Apartments L.P. 1,000,000
Oakdale Senior Housing Limited Partnership 626,397
Children's Guardian Fund 29,440
First Time Home Buyer Program 5,000
Oak Leaf Meadows 280,000
Total Housing Successor 4,338,793
HOME - First Time Home Buyer Program 1,614,272
HOME - Central Valley Coalition for Affordable Housing 1,292,653 Subtotal HOME Program 2,906,925
CDBG - Rehabilitation Loans 562,472
CDBG - First Time Home Buyer Program 36,500
Subtotal CDBG Program 598,972
Economic Development Loans 29,854
Subtotal Non-Major Governmental Funds 7,874,544
Total Governmental Activities $ 7,874,544
Fiduciary Funds - Successor Agency Private Purpose Trust Fund Economic Development Loans $ 43,774
Total Fiduciary Funds $ 43,774
Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
62 4. LOANS AND NOTES RECEIVABLE, Continued
Housing Special Revenue Fund Loans
Central Valley Coalition for Affordable Housing - deferred loan receivable. No installment payments of principal or interest are required until May 24, 2066. Interest rate is 3%. The loan was made in 2009 to develop a 50-unit senior apartment complex for extremely low-income households. The balance of these loans at June 30, 2021, was $2,397,956.

CIC Oakridge Apartments, LP - deferred loan receivable. No installment payments of principal or interest are required until April 6, 2065. Interest rate is 3%. The balance of these loans at June 30, 2021, was $1,000,000.

Oakdale Senior Housing Limited Partnership - receivable in annual installments of $70,691 including interest at 5%. Secured by deed of trust. The balance of these loans at June 30, 2021, was $626,397.

Children's Guardian Fund – This loan bears no interest and is amortized over a 30-year period. Principal installments of $288 is payable on a monthly basis. Secured by deed of trust. The balance of these loans at June 30, 2021, was $29,440.

First Time Home Buyer- No installment payments of principal or interest are required until the notes reach their 30-year maturity. Interest rate will be 5% below the rate of the homeowners' first loan but no less than 1%. Secured by deeds of trust. The balance of this loan at June 30, 2021, was $5,000.

Oak Leaf Meadows LP - The balance of this loan at June 30, 2021, was $280,000.

Other Funds’ Loans
HOME Program Loans – The City participates in a HOME Loan program. The program is federally funded and provides loans for first-time homebuyers to eligible participants. The City makes loans available to resident homeowners who qualify as low income. There is no principal installment or interest payment until the loans reach their 30-year maturity. After which, the loan will bear interest rates of 5% below the rate of homeowners’ first loans, but no-less-than 1%. The City maintains an equity sharing agreement with the participant. The balance of these loans at June 30, 2021, was $2,906,925.

Community Development Block Grant (CDBG) Program – The City participates in a CDBG revolving loan program. The program is federally funded and provides housing rehabilitation loans to eligible applicants.

The City makes loans to resident homeowners who qualify as low income. There is no principal installment or interest payments until the loans reach their 30-year maturity. After which, the loan will bear interest rates of 5% below the rate of homeowners’ first loans, but no less than 1%. These loans are secured by deeds of trust. The balance of these loans at June 30,
Draft
2021, was $598,972.

City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
63 4. LOANS AND NOTES RECEIVABLE, Continued
Other Funds’ Loans, Continued
Economic Development Loans – The City provided economic development loans to assist local businesses and property rehabilitation loans for development of Low and Moderate Income Housing. Interest rates charged on these loans varies from 9.5% to 10.0% per annum. There is no principal amount installment and loan will continue until all outstanding principal amounts are paid. These loans are secured by deeds of trust. The balance of these loans at June 30, 2021, was $73,628; $29,854 was included in the Economic development Special Revenue Fund with the remaining $43,774 shown in the Successor Agency Private Purpose Trust.

5. CAPITAL ASSETS
Capital asset activity for governmental activities for the year ended June 30, 2021, was as follows:

Depreciation expense for capital assets was charged to functions as follows:

Balance Deletions/ Balance
June 30, 2020 Additions Adjustments Transfers June 30, 2021 Governmental Activities
Nondepreciabl assets:

Land $ 2,585,665 $ - $ - $ - 2,585,665
Construction in progress 1,095,180 6,434,653 (16,714) (2,307,129) 5,205,990 Total nondepreciable assets 3,680,845 6,434,653 (16,714) (2,307,129) 7,791,655 Depreciable assets:

Equipment 8,252,950 1,084,066 (41,443) - 9,295,573
Buildings 10,039,742 - - 44,724 10,084,466
Infrastructure 37,817,839 - - 2,262,405 40,080,244
Total depreciable assets 56,110,531 1,084,066 (41,443) 2,307,129 59,460,283 Accumulated depreciation
Equipment (6,302,780) (347,388) (9,245) - (6,659,413)
Buildings (4,497,536) (215,850) - - (4,713,386)
Infrastructure (7,522,689) (933,530) (6,793) - (8,463,012) Total accumulated depreciation (18,323,005) (1,496,768) (16,038) - (19,835,811) Net depreciable assets 37,787,526 (412,702) (57,481) 2,307,129 39,624,472 Total capital assets $ 41,468,371 $ 6,021,951 $ (74,195) $ - $ 47,416,127 General government $ 274,323
Public safety 301,841
Public works 631,159
Community development 402
Parks and recreation 289,043
Total $ 1,496,768
Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
64 5. CAPITAL ASSETS, Continued
Capital asset activity for business-type activities for the year ended June 30, 2021, was as follows:

Depreciation expense for capital assets was charged to functions as follows:

Balance Balance
June 30, 2020 Additions Deletions Transfers June 30, 2021 Business-type Activities
Nondepreciabl assets:

Land $ 2,971,430 $ - $ - $ - $ 2,971,430
Construction in progress 2,315,142 1,818,432 - (1,331,497) 2,802,077 Total nondepreciable assets 5,286,572 1,818,432 - (1,331,497) 5,773,507 Depreciable assets:

Equipment 8,583,177 133,223 (133,198) - 8,583,202
Buildings and systems 1,013,366 - - - 1,013,366
Infrastructure 53,900,770 - - 1,331,497 55,232,267
Total depreciable assets 63,497,313 133,223 (133,198) 1,331,497 64,828,835 Accumulated depreciation
Equipment (5,765,605) (320,436) 133,198 - (5,952,843)
Buildings and systems (895,521) (10,822) - - (906,343)
Infrastructure (16,232,241) (1,151,884) - (17,384,125) - Total accumulated depreciation (22,893,367) (1,483,142) 133,198 (24,243,311) - Net depreciable assets 40,603,946 (1,349,919) - 1,331,497 40,585,524 Total capital assets $ 45,890,518 $ 468,513 $ - $ - $ 46,359,031 Sewer $ 861,703
Aviation 157,835
Water 447,097
Parking 16,507
Draft
Total $ 1,483,142
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
65 5. CAPITAL ASSETS, Continued
Capital asset activity for Oakdale Senior Housing L.P. for the year ended December 31, 2020, was as follows:

6. LONG-TERM LIABILITIES
A. Governmental Activities
The following is a summary of changes in long-term debt for governmental activities for the year ended June 30, 2021:

Balance Balance
December 31, 2019 Additions Deletions December 31, 2020 Nondepreciabl assets:

Land $ 400,000 $ - $ - 400,000
Total nondepreciable assets 400,000 - - 400,000
Depreciable assets:

Buildings and improvements 4,344,496 - - 4,344,496
Furniture, fixtures and equipment 42,246 - - 42,246
Total depreciable assets 4,386,742 - - 4,386,742
Accumulated depreciation (3,751,472) (144,676) - (3,896,148) Net depreciable assets 635,270 (144,676) - 490,594
Total capital assets $ 1,035,270 $ (144,676) $ - $ 890,594 Balance Due in
June 30, 2020 Balance Due Within More Than
(as restated) Additions Retirements June 30, 2021 One Year One Year Governmental activities:

Direct Borrowings:

Western Alliance Bank Loan $ 1,826,925 $ - $ (95,456) $ 1,731,469 $ 100,880 $ 1,630,589 2015 Pension Obligation Bonds 1,802,900 - (469,000) 1,333,900 411,100 922,800 Industrial Specific Plan 112,000 - (9,000) 103,000 9,000 94,000 Energy Efficiency and Conservation - 3,249,648 - 3,249,648 - 3,249,648 Subtotal 3,741,825 3,249,648 (573,456) 6,418,017 520,980 5,897,037 Compensated absences 806,505 38,934 - 845,439 84,544 760,895 Total Governmental acti
Draft
vities $ 4,548,330 $ 3,288,582 $ (573,456) $ 7,263,456 $ 605,524 $ 6,657,932 City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
66 6. LONG-TERM LIABILITIES, Continued
A. Governmental Activities, Continued
Western Alliance Bank Loan
On April 1, 2015 the Oakdale Public Financing Authority entered into a loan agreement with Western Alliance Bank. The bank provided funding assistance in the amount of $2,329,672 for the purpose of providing funds to prepay the 2005 Lease Revenue Bonds. The loan bears interest at 3.55% and is payable in semi-annually July 1 and January 1 through 2034.

The scheduled annual minimum debt service requirements at June 30, 2021 are as follows:
2015 Pension Obligation Bonds
On March 1, 2015, the City issued $3,127,100 of taxable pension obligation bonds through private placement with Umpqua Bank, payable from any source of available funds. The bonds bear interest of

4.2%, which is payable quarterly on March 30, June 30, September 30 and December 30 through June 30, 2034 beginning June 30, 2015. The bonds were issued to pay the Miscellaneous and Safety side fund obligations. The bonds are subject to optional early redemption on or after June 30, 2017 from any available source with premium as specified in the Indenture. Repayment of the bonds are funded by the City’s General Fund revenues.

Fiscal Year Ended
June 30, Principal Interest Total
2022 $ 100,880 $ 60,602 $ 161,482
2023 106,537 56,960 163,497
2024 110,971 53,139 164,110
2025 115,336 49,160 164,496
2026 119,632 45,027 164,659
2027-2031 656,743 158,074 814,817
2032-2035 521,370 37,307 558,677
Total $ 1,731,469 $ 460,269 $ 2,191,738
Due within one year $ 100,880 $ 60,602 $ 161,482
Due after one year 1,630,589 399,667 2,030,256
Total $ 1,731,469 $ 460,269 $ 2,191,738
Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
67 6. LONG-TERM LIABILITIES, Continued
A. Governmental Activities, Continued
The scheduled annual minimum debt service requirements at June 30, 2021 are as follows:

Stanislaus County Loans
The amount owed to the County of Stanislaus as of June 30, 2021 of $103,000 consists of two loans outstanding in the amounts of $71,000 and $32,000.

On August 21, 2001, the City was awarded an economic development advance from the County of Sonoma of $71,000 for capital improvements for the South Oakdale Industrial Specific Plan. The City has not made any payments on the advance, and the advance has accrued $35,523 in interest (that is classified as interest payable). There is currently no repayment schedule for this loan.

On November 18, 2002, the City was awarded an economic development phase II advance in the amount of $178,000. The City agreed that the extension of roads, utilities, and the addition of the well shall be completed and repayment to the County will begin on January 1, 2004, and that the advances shall be retired within 20 years.

The outstanding principal balance of the agreement at June 30, 2021 is $32,000. The scheduled annual minimum debt service requirements at June 30, 2021 are as follows:

Fiscal Year Ended
June 30, Principal Interest Total
2022 $ 411,100 $ 49,605 $ 460,705
2023 444,000 31,824 475,824
2024 478,800 12,635 491,435
Total $ 1,333,900 $ 94,064 $ 1,427,964
Due within one year $ 411,100 $ 49,605 $ 460,705
Due after one year 922,800 44,459 967,259
Total $ 1,333,900 $ 94,064 $ 1,427,964
Fiscal Year Principal
Ending June 30, Repayment
2022 $ 9,000
2023 9,000
2024 14,000
Draft
$ 32,000
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
68 6. LONG-TERM LIABILITIES, Continued
A. Governmental Activities, Continued
Energy Efficiency and Conservation Finance Purchase Agreement On November 24, 2020, the City entered into an equipment lease purchase agreement with Sterling National Bank in the amount of $3,249,648 for the purpose of acquiring equipment in connection with the energy savings improvements project described in the Facility Solutions Agreement dated September 21, 2020 between the City and Famand, Inc. (dba SitelogIQ). The agreement includes an annual interest rate of

2.15%, and has payments due semi-annually on the 1st of June and 1st of December, with final payment due on June 1st, 2035.

The scheduled annual minimum debt service requirements at June 30, 2021 are as follows:

Compensated Absences
The City accrues accumulated vacation, sick pay, compensatory time, and holiday benefits due to its employees. The total amount due at June 30, 2021 is $1,260,977, comprised of $845,439 from Governmental Activities and $415,538 from Business-type activities.

Other Financing Agreements – CEC Loan
The City has a loan agreement with the California Energy Commission (CEC) for $3,000,000 to be used for the energy savings improvements project described in the Facility Solutions Agreement dated September 21, 2020. The loan agreement term is October 11, 2020 to December 12, 2022. No amounts were drawn during fiscal year 2021, and the estimated disbursement date of the loan is June 30, 2022.

Fiscal Year Ended
June 30, Principal Interest Total
2022 $ - $ 69,868 $ 69,868
2023 187,548 68,860 256,408
2024 196,761 64,778 261,539
2025 206,276 60,496 266,772
2026 216,103 56,008 272,111
2027-2031 1,239,418 205,024 1,444,442
2032-2035 1,203,542 59,582 1,263,124
Total $ 3,249,648 $ 584,616 $ 3,834,264
Due within one year $ - $ 69,868 $ 69,868
Due after one year 3,249,648 514,748 3,764,396
Total $ 3,249,648 $ 584,616 $ 3,834,264
Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
69 6. LONG-TERM LIABILITIES, Continued
B. Business-type Activities
The following is a summary of changes in long-term debt for business-type activities for the year ended June 30, 2021:

Westamerica Bank Loan
On February 1, 2015 the City entered into a loan agreement with Westamerica Bank. The Bank provided funding assistance in the amount of $1,037,885 for the purpose of providing funds to prepay the 2002 Installment Payments and, subsequently, redeem and legally defease the prior Bonds. The loan bears interest of 2.38% per annum. Repayment of this loan began on September 1, 2015, and is payable semiannually on March 1 and September 1 (principal and interest) through March 1, 2021.

California State Water Resources Control Board Revolving Loan On August 27, 2009, the City entered into a project finance agreement with the California State Water Resource Control Board (Water Control Board). The Water Control Board provided funding assistance in the amount of $13,030,000 for the rehabilitation and upgrade of the wastewater treatment plant. The City must repay the project funds at an interest rate of 2.5% per annum through August 31, 2031. Annual principal and interest payments of this loan run from August 31, 2015 through August 31, 2031. The rehabilitation and upgrade of the wastewater treatment plan was completed on February 21, 2012. The City has pledged sewer revenues for the repayment of the loan, and is covenanted to maintain net revenues equal to 110% of annual debt service requirements. Net revenues, debt service, and coverage were $3,486,962, $1,022,390, and 341% respectively for the fiscal year ended June 30, 2021.

Due in
Balance Balance Due Within More Than
June 30, 2020 Additions Retirements June 30, 2021 One Year One Year Business-type activities:

Direct Borrowings:

WestAmerica Bank Loan $ 177,701 $ - $ (177,701) $ - $ - $ - CSWRCB Revolving Loan 11,216,283 - (561,110) 10,655,173 571,947 10,083,226 Subtotal 11,393,984 - (738,811) 10,655,173 571,947 10,083,226 Compensated absences 394,789 20,750 - 415,539 41,554 373,985 Business-type activities
Long-term liabilities $ 11,788,773 $ 20,750 $ (738,811) $ 11,070,712 $ 613,501 $ 10,457,211 Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
70 6. LONG-TERM LIABILITIES, Continued
B. Business-type Activities, Continued
The scheduled annual minimum debt service requirements at June 30, 2021 are as follows:

C. Oakdale Senior Housing Limited Partnership
The following is a summary of changes in long-term debt for Oakdale Senior Housing Limited Partnership for the year ended December 31, 2020:

Note Payable to City of Oakdale
The note is payable to the City of Oakdale, due in installments of $70,692, forthirty years, including interest at 5% per annum, commencing August 1, 1999, and maturing July 1, 2023. Interest was not accrued between June 1993 and August 1998. This note is secured by a deed of trust on the land and building. The City of Oakdale has temporarily suspended the requirement for repayment, but interest will continue to accrue.

The City and Partnership are reviewing repayment options.

California Housing Finance Agency
The original 8.5% note payable to the California Housing Finance Agency, due in monthly interest and principal payments of $16,455. These payments began February 1, 1996, and mature January 1, 2026. A modification was made to the note to change interest to 6.5%. A new monthly interest and principal payment of $12,686 began April 1, 2003, and matures March 1, 2033. This note is secured by a deed of trust on the land and building. There is currently no repayment schedule for the loans.

Fiscal Year Ended CSWRCB Loan Total
June 30, Principal Interest Principal Interest
2022 $ 571,947 $ 266,379 $ 571,947 $ 266,379
2023 796,495 252,081 796,495 252,081
2024 932,916 232,166 932,916 232,166
2025 956,239 208,845 956,239 208,845
2026 980,145 184,939 980,145 184,939
2027-2031 5,280,763 544,659 5,280,763 544,659
2032 1,136,668 28,417 1,136,668 28,417
Total $ 10,655,173 $ 1,717,486 $ 10,655,173 $ 1,717,486 Due within one year $ 571,947 $ 266,379 $ 571,947 $ 266,379 Due after one year 10,083,226 1,451,107 10,083,226 1,451,107 Total $ 10,655,173 $ 1,717,486 $ 10,655,173 $ 1,717,486 Due in
December 31, 2019 December 31, 2020 Due Within More Than Balance Retirements Balance One Year One Year
Note Payable to City of Oakdale $ 626,398 $ - $ 626,398 $ 375,958 $ 250,440 California Housing Finance Agency 1,349,901 (66,444) 1,283,457 70,894 1,212,563 Total $ 1,976,299 $ (66,444) $ 1,909,855 $ 446,852 $ 1,463,003 Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
71 7. ASSESSMENT DISTRICT DEBT
The City has special assessment bonds outstanding at June 30, 2021 in the amount of $12,105,000. The City has no obligation for the repayment of these debts and is only acting as an agent for the property owners in collecting the assessments, forwarding the collections to bondholders, and initiating foreclosure proceedings. For this reason, this debt is not reported as long-term debt of the City.

8. NET POSITION/ FUND BALANCES
Net Position
Restricted balances are for the same purposes as fund balance restrictions because external restriction requirements are the same. See descriptions of the restrictions on the following page.

Fund Balance Deficits
The following governmental funds had fund balance deficits as of June 30, 2021:

Fund deficits were created due to the incurrence of initial project expenditures prior to collection of grant or other assigned revenues. Deficits are expected to be eliminated in the future as revenues are generated and projects are completed.

Governmental Business-Type
Activities Activities Total
Net investment in capital assets $ 45,231,505 $ 35,703,854 $ 80,935,359 Restricted 18,970,827 - 18,970,827
Unrestricted (7,607,997) 24,597,181 16,989,184
Total $ 56,594,335 $ 60,301,035 $ 116,895,370
Energy Efficiency and Conservation $ (174,982)
General Plan Fund $ (39,746)
CA Dept Fish Wildlife Restoration $ (43,846)
South Industrial Specific Plan $ (71,000)
Surface Transportation Fund $ (3,455)
Pla
Draft
n Area Fee Fund $ (7,248)
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
72 8. NET POSITION/ FUND BALANCES, Continued
Fund Balance
In the fund financial statements, fund balances are classified in the following categories:

Energy
System Efficiency and
Development Conservation Non Major
Capital Capital Government Total
General Project Fund Project Fund Funds Government
Fund Balances
Nonspendable fund balance:

Inventory and prepaid items $ 19,201 $ - $ - $ 79,463 $ 98,664 19,201 - - 79,463 98,664
Restricted fund balance for:

Gas tax - Street and Road Projects - - - 480,087 480,087 Supplemental Law Enforcement Activities - - - 271,405 271,405 Non-Judicial Forfeiture Activities - - - 14,200 14,200
Transportation Activities - - - 1,756,764 1,756,764
Public Safety - - - 56,895 56,895
Lighting and Landscaping Activities - - - 596,746 596,746 Abandoned Vehicle Abatement Program - - - 150,253 150,253 CDBG and HOME Activities - - - 3,853,169 3,853,169
Low and Moderate Income Housing Program - - - 4,455,631 4,455,631 Solid Waste Program Activities - - - 54,046 54,046
Economic Development Activities - - - 389,793 389,793
SB-1 Road Repair & Maintenance - - - 689,270 689,270
Maintenance Services CFD - - - 349,846 349,846
Equipment and Capital Projects - 5,692,225 - - 5,692,225 Other - - - 160,497 160,497
- 5,692,225 - 13,278,602 18,970,827
Assigned fund balance for:

Debt Service - - - 12,129 12,129
Equipment and Capital Projects - - - 497,914 497,914
- - - 510,043 510,043
Unassigned fund balance 5,888,553 - (174,982) (339,716) 5,373,855 Total Fund Balances $ 5,907,754 $ 5,692,225 $ (174,982) $ 13,528,392 $ 24,953,389 Major Governmental Funds
Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
73 8. NET POSITION/ FUND BALANCES, Continued
Excess of Expenditures and Transfers over Appropriations:

Expenditures and transfers exceeded appropriations for the year ended June 30, 2021, for the following funds:

9. INTERFUND TRANSACTIONS
Due to and due from other funds consisted of the following as of June 30, 2021:

Due to and from balances result from the time lag between the dates that (1) interfund goods and services are provided or reimbursable expenditures occur, (2) transactions are recorded in the accounting system, and (3) payments between funds are made.

Governmental Activities Final Budget
Total
Expenditures
and Transfers
Excess
Expenditures Over
Appropriations
Major Funds:

Energy Efficiency and Conservation $ - $ 3,228,657 $ 3,228,657 Non-major Funds:

Special Revenue Funds:

Gas Tax 456,492 504,531 48,039
NSP Grant 44,404 45,354 950
South Industrial Specific Plan - 71,000 71,000
CARES Act - 1,060,406 1,060,406
Bridle Bridge Street Maintenance - 1,438 1,438
Debt Service Funds:
2015 Pension Obligation Bond 444,113 536,866 92,753
Energy Efficiency and Conservation - 123,604 123,604
Due To General Fund
Due From
Other Funds
Energy Efficiency and Conservation $ 810,000
Non-Major Governmental Funds 499,599
Aviation Enterprise Fund 129,331
Draft
Total $ 1,438,930
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
74 9. INTERFUND TRANSACTIONS, Continued
Transfers consisted of the following at June 30, 2021:

In general, the City uses interfund transfers to (1) move revenues from the funds that collect them to the funds that statute or budget requires to expend them, (2) use unrestricted revenues collected in the General Fund to help finance various programs and capital projects accounted for in other funds in accordance with budgetary authorization, and (3) move cash to debt service funds from the funds responsible for payment as debt service payments become due.

In general, the effect of the interfund activity has been eliminated from the government-wide financial statements.

10. RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The City participates in the Central San Joaquin Valley Risk Management Authority (CSJVRMA), a public entity risk pool currently operating as a common risk management and insurance program for 55 cities.

The purpose of CSJVRMA is to spread the adverse effect of losses among the members and to purchase excess insurance as a group, thereby reducing its expense. 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-today business is handled by a management group employed by the CSJVRMA.

Transfers Out: General Fund
Non-Major Gov't
Funds Internal Service Total
Governmental Funds:

General Fund $ - $ 536,000 $ 2,211,000 $ 2,747,000
Non-Major Gov't Funds 1,217,629 205,354 - 1,422,983
Proprietary Funds:

Internal Service - - 6,000 6,000
Total $ 1,217,629 $ 741,354 $ 2,217,000 $ 4,175,983
Transfers In:

Governmental Funds Proprietary Funds
Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
75 10. RISK MANAGEMENT, Continued
The City is covered for the first $1,000,000 of each general liability claim and $500,000 of each worker’s 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 and workers’ compensation losses under $50,000. The CSJVRMA participates in an excess pool which provides general liability coverage from $1,000,000 to $20,000,000. The CSJVRMA participates in an excess pool that provides worker’s compensation coverage from $250,000 to $500,000 and purchases excess insurance above the $500,000 to the statutory limit.

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

Audited financial statements are available from the Central San Joaquin Risk Management Authority at 1831 K Street, Sacramento, CA 95814.

During the past three fiscal years, none of the above programs of protection have had settlements or judgments that exceed pooled or insured coverage for the City. There have not been significant reductions in pooled or insured coverage from coverage in the prior year for the City.

11. CITY EMPLOYEES’ RETIREMENT PLAN (DEFINED BENEFIT PENSION PLAN) Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency CostSharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other). Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous risk pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors six rate plans (three miscellaneous and three safety). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions, and membership information that can be found on the CalPERS website.

Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
76 11. CITY EMPLOYEES’ RETIREMENT PLAN (DEFINED BENEFIT PENSION PLAN), Continued 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 Employee’s Retirement Law.

The rate plan provisions and benefits in effect at June 30, 2021 are summarized as follows:

Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers are to 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 the Plan is 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 the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

Miscellaneous Tier 1 Miscellaneous Tier 2 Miscellaneous PEPRA Hire Date Prior to May 7, 2011 After May 7, 2011
On or after
January 1, 2013
Benefit formula 2.5% @ 55 2% @ 60 2% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payment Monthly for life Monthly for life Monthly for life Retirement age 50 - 55 50 - 63 52 - 67
Monthly benefits, as a % of annual salary 2% to 2.5% 1.092% to 2.418% 1% to 2.5% Required employee contribution rates 8.000% 7.000% 6.750% Required employer contribution rates 13.457% 9.762% 7.686% Required UAL payment $ 866,992 $ 4,610 $ 1,988
Safety Police Tier 1 Safety Police Tier 2 Safety Police PEPRA Hire Date Prior to May 7, 2011 After May 7, 2011
On or after
January 1, 2013
Benefit formula 3% @ 50 2% @ 50 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 - 55 50 - 55 50 - 57
Monthly benefits, as a % of annual salary 3.00% 2% to 2.7% 2% to 2.7% Required employee contribution rates 9.000% 9.000% 12.250% Required employer contribution rates 25.540% 19.825% 13.884% Required UAL payment
Draft
$ 905,364 $ 1,448 $ 2,432
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
77 11. CITY EMPLOYEES’ RETIREMENT PLAN (DEFINED BENEFIT PENSION PLAN), Continued The City’s contributions to the Plan for the measurement period ended June 30, 2020 were $2,320,760.

Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2021, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $27,403,035 (measured as of June 30, 2020).

The City’s net pension liability for the Plan is measured as the proportionate share of the total net pension liability of the Plan. The net pension liability of the Plan is measured as of June 30, 2020, and the total pension liability for the Plan used to calculate the net pension liability was determined by actuarial valuations as of June 30, 2019 rolled forward to June 30, 2020 using standard update procedures. The City’s proportionate of the net pension liability was based on the City’s plan liability and asset-related information where available, and proportional allocations of individual plan amounts as of the valuation date where not available.

The City’s proportionate share of the net pension liability for the Plan as of the measurement dates June 30, 2019 and 2020 were as follows:

For the year ended June 30, 2021, the City recognized pension expense of $3,809,629. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Proportion - June 30, 2019 0.24728%
Proportion - June 30, 2020 0.25186%
Change - Increase (Decrease) 0.00458%
Deferred Outflows of
Resources
Deferred Inflows of
Resources
Pension contributions subsequent to
measurement date $ 2,558,754 $ -
Changes of assumptions - 141,117
Differences between expected and actual
experience 1,783,948 -
Changes in employer's proportion 521,577 -
Differences between the employer's
contribution and the employer's
proportionate share of contributions
- 1,186,363
Net differences between projected and actual
earnings on plan investments
700,102 -
Total
Draft
$ 5,564,381 $ 1,327,480
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
78 11. CITY EMPLOYEES’ RETIREMENT PLAN (DEFINED BENEFIT PENSION PLAN), Continued $2,558,754 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 ending June 30, 2022. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Actuarial Assumptions – The total pension liabilities in the June 30, 2019 actuarial valuations were determined using the following actuarial assumptions:

The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2019 valuation were based on the results of a December 2017 actuarial experience study for the period 1997 to 2015. Further details of the Experience Study can found on the CalPERS website.

Discount Rate – The discount rate used to measure the total pension liability was 7.15% for the Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for the Plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 7.15 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 7.15 percent will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website.

Fiscal Year
Ending June 30:
2022 $ 97,594
2023 677,018
2024 561,089
2025 342,446
Valuation Date June 30, 2019
Measurement Date June 30, 2020
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 7.15%
Inflation 2.50%
Projected Salary Increase Varies by entry age and service Investment Rate of Return(1) 7.15%
Mortality Derived by CalPERS membership
data for all funds
(1) Net of pension plan administrative expenses.

Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
79 11. CITY EMPLOYEES’ RETIREMENT PLAN (DEFINED BENEFIT PENSION PLAN), Continued Discount Rate (Continued) - The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.

New
Strategic Real Return Real Return
Asset Class Allocation Years 1 - 10(a) Years 11+(b)
Global Equity 50.00% 4.80% 5.98%
Global Fixed Income 28.00% 1.00% 2.62%
Inflation Sensitive 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Estate 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
Total 100%
(a) An expected inflation of 2.00% used for this period. (b) An expected inflation
Draft
of 2.92% used for this period.

City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
80 11. CITY EMPLOYEES’ RETIREMENT PLAN (DEFINED BENEFIT PENSION PLAN), Continued Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1- percentage point higher than the current rate:

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

Payable to the Pension Plan
At June 30, 2021 the City reported a payable of $0 for outstanding amount of contributions to the pension plan required for the year ended June 30, 2021.

12. ABANDONED VEHICLE ABATEMENT PROGRAM
The City has an Abandoned Vehicle Abatement Program (AVA) with revenues, expenditures, and balances of abandoned vehicle abatement funds for the year ended June 30, 2021 as follows:

AVA expenditures for 2021 are in compliance with Sections 9250.7 and 22710 of the Vehicle Code. 1% Decrease 6.15%
Net Pension Liability $ 39,921,957
Current Discount Rate 7.15%
Net Pension Liability $ 27,403,035
1% Increase 8.15%
Net Pension Liability $ 17,097,313
Revenues:

Intergovernmental $ 13,613
Use of money and property 11
Total revenues 13,624
Expenditures:

Capital outlay 1,473
Revenues Over Expenditure 12,151
Transfer out (7,629)
Net change in fund balances 4,522
Beginning balance 145,731
Draft
Ending balance $ 150,253
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
81 13. SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Oakdale that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

The Bill provides that upon dissolution of a redevelopment agency, either the city or other unit of local government will agree to serve as the “successor agency” to hold the assets units they are distributed to other units of state and local government. On January 17, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of the City resolution number 2012-11.

After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence as the date of the dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

Successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated. The Bill directs that State Controller of the State of California to review the propriety of any transfers of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011.

If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the state Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill. Management believes, in consultation with legal counsel, that the obligations of the former redevelopment agency due to the City are valid enforceable obligations payable by the successor agency trust under the requirements of the Bill. The City’s position on this issue is not a position of settled law and there is considerable legal uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial authority that would resolve this issue unfavorably to the City.

In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012.

Prior to that date, the final seven months of activity of the redevelopment agency continued to be reported in the governmental funds of the City. After the date of dissolution, the assets and activities of the dissolved redevelopment agency are reported in a fiduciary fund (private-purpose trust fund) in the financial statements of the City.

Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
82 13. SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY, Continued
Long Term Debt
The following is a summary of changes in long-term debt for the year ended June 30, 2021:
2018 Series A Tax Allocation Revenue Bonds Loan from the City of Oakdale Public Financing Authority On April 1, 2018, the City’s Financing Authority issued $13,935,000 of 2018 Series A Tax Allocation Revenue Bonds and $1,660,000 of 2018 Series B Tax Allocation Revenue Bonds for the purpose of assisting the Agency in advance refunding and defeasing the remaining principals of the, 1997 Tax Allocation Bonds, 2004 Tax Allocations Bonds and 2011 Taxable Housing Allocation Bonds, of $4,275,000, $10,520,000 and $2,550,000, respectively. The proceeds were loaned to the Agency pursuant to the loan agreement.

The 2018 Series A loan bears interest between 3.375% and 4.0% and is payable semi-annually on June 1 and December 1, 2018 through 2036. The loan is subject to optional early redemption on or after June 1, 2026 from any available source with premium as specified in the agreements. The outstanding principal balance of the loan from the Financing Authority at June 30, 2021 is $13,935,000.

The 2018 Series B loan bears interest between 3.402% and 3.552% and is payable semi-annually on June 1 2018 through 2025. The outstanding principal balance of the loan from the Financing Authority at June 30, 2021 is $1,660,000.

Payable to the City of Oakdale
The Successor Agency owes the City of Oakdale $956,385 as of June 30, 2021 for monies advanced to the former Redevelopment Agency in prior fiscal years. $449,374 is owed to the System Development Capital Projects Fund, $56,251 is owed to the Equipment Replacement Internal Service Fund, and $450,760 to the Water Fund. The loans are currently in dispute with the State of California, Department of Finance, however the City believes that the amounts will be collectable.

Due in
June 30, 2020 June 30, 2021 Due Within More Than
Balance Additions Retirements Balance One Year One Year Governmental activities:
2018 Series A Tax Allocation Bonds $ 13,935,000 $ - $ - $ 13,935,000 $ - $ 13,935,000 2018 Series B Tax Allocation Bonds 1,660,000 - - 1,660,000 - 1,660,000 Original issue premium 261,719 - (16,357) 245,362 - 245,362 Subtotal 15,856,719 - (16,357) 15,840,362 - 15,840,362
Due to City of Oakdale 956,385 - - 956,385 - 956,385
Total $ 16,813,104 $ - $ (16,357) $ 16,796,747 $ - $ 16,796,747 Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
83 13. SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY, Continued
Long Term Debt, Continued
Arbitrage
The Tax Reform Act of 1986 instituted certain arbitrage restrictions with respect to the issuance of taxexempt bonds after August 31, 1986. Arbitrage regulations deal with the investment of all tax-exempt bond proceeds at an interest yield greater than the interest yield to bondholders. Generally, all interest paid to bondholders can be retroactively rendered taxable if applicable rebates are not reported and paid to the Internal Revenue Service (IRD) at least every five years. The City performed calculations of excess investment earnings on various bonds and financing and at June 30, 2021, there were no arbitrage liabilities.

Future debt service at June 30, 2021, is as follows for fiduciary debt:

14. COMMITMENTS AND CONTINGENCIES,
The City is a party to claims and lawsuits arising in the ordinary course of business. The City’s management and legal counsel are of the opinion that the ultimate liability, if any, arising these claims will not have material adverse impact on the financial position of the City. The City participates in a number of federal and state assisted grant programs. These programs are subject to program compliance audits by the grantors. The amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time although the City expects such amounts, if any, to be immaterial.

Fiscal Year Ended
June 30, Principal Interest Principal Interest Principal Interest 2022 $ - $ 496,538 $ - $ 57,973 $ - $ 554,511
2023 - 496,538 - 57,973 - 554,511
2024 - 496,538 660,000 57,973 660,000 554,511
2025 105,000 496,538 1,000,000 35,520 1,105,000 532,058 2026 1,155,000 492,338 - - 1,155,000 492,338
2027-2031 6,030,000 1,748,788 - - 6,030,000 1,748,788
2032-2036 6,645,000 633,175 - - 6,645,000 633,175
Total $ 13,935,000 $ 4,860,453 $ 1,660,000 $ 209,439 $ 15,595,000 $ 5,069,892 Due within one year $ - $ 496,538 $ - $ 57,973 $ - $ 554,511 Due after one year 13,935,000 4,363,915 1,660,000 151,466 15,595,000 4,515,381 Total $ 13,935,000 $ 4,860,453 $ 1,660,000 $ 209,439 $ 15,595,000 $ 5,069,892 Totals
2018 Series A Tax Allocation 2018 Series B Tax Allocation Revenue Bonds Revenue Bonds
Draft
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2021
84 15. SENIOR HOUSING CORPORATION
Investment in Limited Partnership
The Oakdale Senior Housing Corporation (OSHC) is the general partner of the Oakdale Senior Housing Limited Partnership (OSHLP), which has a year end of December 31, 2020 as reported in the Statement of Net Position. Pursuant to the terms of the partnership agreement, the OSHC contributes, on an annual basis, to the operations and its partnership capital account of the OSHLP. At December 31, 2020, the OSHC reported $2,059,747 as “Investment in Limited Partnership”, representing its partnership capital of the OSHLP at December 31, 2020. Upon dissolution of the OSHLP, net position of the partnership will be distributed based on the terms of the partnership agreement.

16. PRIOR PERIOD ADJUSTMENT
The City reclassified funds previously reported as agency funds as custodial funds as part of implementation of GASB Statement No. 84, Fiduciary Activities.

Net Position/ Net Position/
Fund Balance, as Fund Balance, as
Previously Reported Prior Period Adjustments Restated at at June 30, 2020 GASB 84 Implementation June 30, 2020
Fiduciary Funds
Custodial Funds $ - $ 2,988,321 $ 2,988,321
Draft
85 REQUIRED

SUPPLEMENTARY INFORMATION
Draft
City of Oakdale
Required Supplementary Information
For the year ended June 30, 2021
86 1. BUDGETS AND BUDGETARY ACCOUNTING
B. Budgetary Control and Budgetary Accounting
The City Council is required to adopt an annual budget resolution by July 1st of each fiscal year for the General Fund, 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 appropriated 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 City Council made several supplemental budgetary appropriations throughout the fiscal year.

Budgeted appropriations for various governmental funds become effective each July 1. The City Council may amend the budget during the fiscal year. Appropriations generally lapse at the end of the fiscal year to the extent they have not been expended or encumbered.

Draft
City of Oakdale
Required Supplementary Information, Continued
For the year ended June 30, 2021
87 1. BUDGETS AND BUDGETARY ACCOUNTING, Continued
C. Budgetary Comparison Schedules
The following are the budget comparison schedules for all major Governmental Funds.

Budgetary Comparison Schedule, General Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Property taxes $3,954,200 $4,093,930 $4,291,894 $ 197,964 Sales and use taxes 4,940,000 5,300,000 6,661,198 1,361,198 Franchise taxes 989,000 1,015,000 1,105,308 90,308
Other taxes 479,500 539,500 641,541 102,041
Licenses and permits 242,500 387,500 577,464 189,964
Fines and forfeitures 227,900 250,000 245,600 (4,400)
Intergovernmental 317,840 527,702 619,157 91,455
Use of money and property 381,287 368,617 146,148 (222,469) Charges for services 682,660 663,270 802,347 139,077
Total revenue 12,214,887 13,145,519 15,090,657 1,945,138 EXPENDITURES:

Current:

General government: 1,581,479 1,581,479 1,665,672 (84,193) Public safety 9,826,991 9,826,991 9,045,577 781,414
Public works 986,059 985,509 836,155 149,354
Community development 655,899 656,514 680,301 (23,787)
Parks and recreation 1,034,141 971,614 923,816 47,798
Capital outlay 64,000 110,920 88,239 22,681
Total expenditures 14,148,569 14,133,027 13,239,760 893,267 REVENUES OVER (UNDER) EXPENDITURES (1,933,682) (987,508) 1,850,897 2,838,405 OTHER FINANCING SOURCES (USES):

Transfers in 4,117,901 3,970,667 1,577,629 (2,393,038)
Transfers out (2,647,901) (2,967,825) (3,107,000) (139,175) Total other financing sources (uses) 1,470,000 1,002,842 (1,529,371) (2,532,213) Net change in fund balance $ (463,682) $ 15,334 321,526 $ 306,192 FUND BALANCE:

Beginning of year 5,586,228
End of year $ 5,907,754
Budgeted Amounts
Draft
City of Oakdale
Required Supplementary Information, Continued
For the year ended June 30, 2021
88 2. DEFINED BENEFIT PENSION PLAN
A. Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years* B. Schedule of Contributions – Last 10 Years*
Fiscal year: 2021 2020 2019 2018 2017 2016 2015
Measurement date: 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 Proportion of the net pension liability 0.25186% 0.24728% 0.24339% 0.23624% 0.23580% 0.23635% 0.27924% Proportionate share of the net pension liability $ 27,403,035 $ 25,338,661 $ 23,453,637 $ 23,428,400 $ 20,404,349 $ 16,222,873 $ 16,945,387 Covered payroll $ 6,210,193 $ 5,706,039 $ 5,074,991 $ 5,036,864 $ 4,809,572 $ 4,565,165 $ 5,266,653 Proportionate share of the net pension liability as a
percentage of covered payroll 441.26% 444.07% 462.14% 465.14% 424.24% 355.36% 321.75% Plan's share of fiduciary net position as a percentage
of total pension liability 75.10% 75.26% 75.26% 73.31% 74.06% 78.40% 79.82% *Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown.

The CalPERS discount rate was increased from 7.5% to 7.65% in fiscal year 2016, and then decreased from 7.65% to 7.15% in fiscal year 2018.

The CalPERS mortality assumptions were adjusted in fiscal year 2019.

Fiscal year: 2021 2020 2019 2018 2017 2016 2015
Contractually required contribution
(actuarially determined) $2,558,754 $2,320,760 $1,970,972 $1,657,298 $1,445,677 $1,309,360 $1,194,954 Contribution in relation to
the actuarially determined
contributions (2,558,754) (2,320,760) (1,970,972) (1,657,298) (1,445,677) (1,309,360) (4,999,553) Contribution deficiency (excess) $ - $ - $ - $ - $ - $ - $ (3,804,599) Covered payroll $ 6,332,951 $ 6,210,193 $ 5,706,039 $ 5,074,991 $ 5,036,864 $ 4,809,572 $ 4,565,165 Contributions as a percentage of covered payroll 40.40% 37.37% 34.54% 32.66% 28.70% 27.22% 109.52% Note to Schedules
*Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown.

Methods and assumptions used to determine contribution rates:

Valuation date 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 6/30/2013 6/30/2012 Actuarial cost method: Entry Age Entry Age Entry Age Entry Age Entry Age Entry Age Entry Age Amortization method: (1) (1) (1) (1) (1) (1) (1)
Assets valuation method: Market Value Market Value Market Value Market Value Market Value Market Value 15 Year Smoothed
Market
Method
Inflation: 2.50% 2.63% 2.75% 2.75% 2.75% 2.75% 2.75%
Salary increases: (2) (2) (2) (2) (2) (2) (2)
Investment rate of return: 7.00% 7.25% 7.375% 7.50% 7.50% 7.50% 7.50% Retirement age: (3) (3) (3) (3) (3) (3) (3)
Mortality: (4) (4) (4) (4) (4) (4) (4)
(1) Level percentage of payroll, closed
(2) Depending on age, service, and type of employment
(3)
50 for all plans, with the exception of 52 for Miscellaneous PEPRA 2%@62 (4) Mortality assumptions are based on mortality rates resulting from the most recent Draft
CalPERS Experience Study adopted by the CalPERS Board.

SUPPLEMENTARY INFORMATION
89 Draft
This page intentionally left blank
90 Draft

GENERAL FUND AND SPECIAL REVENUE FUNDS

BUDGETED MAJOR GOVERNMENTAL FUNDS OTHER THAN
91 Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual System Development Capital Project Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property 62,493 $ 57,859 $ (1,687) $ (59,546) $ Charges for services 356,000 665,000 1,384,301 719,301
Total revenues 722,859 418,493 1,382,614 659,755
EXPENDITURES:

Current:

Parks and recreation - - 667 (667)
Capital outlay 101,100 1,146,424 659,569 486,855
Debt service:

Principal 9,000 9,000 9,000 -
Total expenditures 1,155,424 110,100 669,236 486,188
Net change in fund balances $ (432,565) 308,393 $ 713,378 $ 1,145,943 FUND BALANCES:

Beginning of year 4,978,847
End of year $ 5,692,225
Budgeted Amounts
92 Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Energy Efficiency and Conservation Capital Project Fund For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property - $ - $ - $ - $
Total revenues - - - -
EXPENDITURES:

Capital outlay - - 3,228,657 (3,228,657)
Total expenditures - - 3,228,657 (3,228,657)
REVENUES OVER (UNDER) EXPENDITURES - - (3,228,657) 3,228,657 OTHER FINANCING SOURCES (USES):

Proceeds from debt issuance - - 3,053,675 3,053,675
Total other financing sources (uses) - - 3,053,675 3,053,675 Net change in fund balances $ - - $ (174,982) $ (174,982) FUND BALANCES:

Beginning of year -
End of year $ (174,982)
Budgeted Amounts
93 Draft
This page intentionally left blank
94 Draft

GENERAL FUND
95 Draft
City of Oakdale
Combining Balance Sheet
General Fund
June 30, 2021
Police Recreation
General Measure O Reserves Facilities Activities
Fund Fund Fund Fund Fund
ASSETS
Cash and investments $ 3,320,127 $ 134,676 $ - $ 28,800 $ 9,356 Receivables:

Account receivables 62,628 - - 13,500 16,578
Taxes 241,469 - - - -
Interest 5,004 - - - -
Intergovernmental 822,919 462,925 - - -
Other receivable 106,238 - - - -
Due from other funds 1,438,930 - - - -
Inventory 19,201 - - - -
Total Assets $ 6,016,516 $ 597,601 $ - $ 42,300 $ 25,934

LIABILITIES

AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities $ 1,056,761 $ - $ - $ 37,200 $ 23,147 Deposits payable 114,610 - - 5,100 2,787
Total liabilities - 1,171,371 - 42,300 25,934
Deferred Inflows of Resources:

Unavailable revenue - - - - -
Total deferred inflows of resources - - - - -
Fund Balances:

Nonspendable
Nonspendable 19,201 - - - -
Unassigned 4,825,944 597,601 - - -
Total fund balances 4,845,145 597,601 - - -
Total liabilities, deferred inflows
of resources, and fund balances $ 6,016,516 $ 597,601 $ - $ 42,300 $ 25,934 96 Draft
Engineering
and Public Development
Works Services Cannabis General
Admin Fund Fund Fund Fund Total
$ 383,177 21,360 $ 467,418 $ 4,364,914 $
3,527 - - 96,233
- - - 241,469
495 - 541 6,040
- - - 1,285,844
- - - 106,238
- - - 1,438,930
- - - 19,201
$ 387,199 21,360 $ 467,959 $ 7,558,869 $
$ 77,653 21,360 $ 2,951 $ 1,219,072
309,546 - - 432,043
387,199 21,360 2,951 1,651,115
- - - -
- - - -
- - - 19,201
- - 465,008 5,888,553
- - 465,008 5,907,754
$ 387,199 21,360 $ 467,959 $ 7,558,869 $
97 Draft
Statement of Revenues, Expenditures and Changes in Fund Balances Police Recreation
General Measure O Reserves Facilities Activities
Fund Fund Fund Fund Fund
REVENUES:

Property taxes $ 4,291,894 $ - $ - $ - $ -
Sales and use taxes 4,164,119 2,497,079 - - -
Franchise taxes 1,105,308 - - - -
Other taxes 641,541 - - - -
Licenses and permits 29,936 - - - -
Fines and forfeitures 219,113 - - - -
Intergovernmental 549,884 - - - 63,636
Use of money and property 1,721 109,203 - 20,903 -
Charges for services - 199,870 - - 32,442
Total revenues 2,498,800 11,310,868 - 20,903 96,078
EXPENDITURES:

Current:

General government - 1,587,959 - - -
Public safety - 9,027,154 - - -
Public works 672,390 - - - -
Community development - - - - -
Parks and recreation 620,238 - 147,626 - 155,952
Capital outlay - 83,363 - 4,876 -
Total expenditures 11,991,104 - 152,502 - 155,952
REVENUES OVER (UNDER) EXPENDITURES (680,236) 2,498,800 - (131,599) (59,874) OTHER FINANCING SOURCES (USES):

Transfers in - 3,694,397 - 131,599 59,874
Transfers out (2,985,524) (2,116,768) - - -
Total other financing sources (uses) 708,873 (2,116,768) 131,599 - 59,874 Net change in fund balances 28,637 382,032 - - -
FUND BALANCES:

Beginning of year 4,816,508 215,569 - - -
End of year $ 4,845,145 $ 597,601 $ - $ - $ -
City of Oakdale
General Fund
For the year ended June 30, 2021
98 Draft
Engineering
and Public Development
Works Services Cannabis General
Admin Fund Fund Fund Fund Total
$ - - $ - $ 4,291,894 $
- - - 6,661,198
- - - 1,105,308
- - - 641,541
434,120 113,408 - 577,464
26,487 - - 245,600
4,891 746 - 619,157
7,328 - 6,993 146,148
197,422 12,613 360,000 802,347
670,248 126,767 366,993 15,090,657
- - 77,713 1,665,672
- - 18,423 9,045,577
- 163,765 - 836,155
680,301 - - 680,301
- - - 923,816
- - - 88,239
680,301 163,765 96,136 13,239,760
(36,998) (10,053) 270,857 1,850,897
36,998 10,053 3,932,921 -
- - (360,000) (5,462,292)
10,053 36,998 (360,000) (1,529,371)
- - (89,143) 321,526
- 554,151 - 5,586,228
$ - $ 465,008 - $ $ 5,907,754
99 Draft
Home Loan Special Revenue Fund accounts for federal and state grants funds disbursed under the Housing and Community Development Act and Cal Home loan programs, to assist low and moderate income groups in obtaining loans for the purchase of their first home.

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

Supplemental Law Enforcement Fund accounts for grant monies received for additional police.

Local Transportation Fund accounts for the City's allocation of local transportation revenues for streets, roads, and sidewalk improvements.

Non-Judicial Forfeiture Fund accounts for monies received from asset seizures in the City's jurisdiction.

Public Safety Fund accounts for monies received through a special sales tax to be spent to sustain the public safety department.

Lighting and Landscaping Fund accounts for the maintenance of lighting and landscaping in various districts.

Abandoned Vehicle Abatement Fund accounts for revenues and expenditures associated with the abatement of abandoned vehicles.

Community Development Block Grant Fund 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 rehabilitate or revitalize their homes.

Fire Services CFD 2003-1 Fund accounts for revenues collected within the district to provide fire protection services.

General Plan Fund accounts for fees charged on all building permits to provide funding for the update of the City's General Plan.

Solid Waste Fund accounts for the operation of the City's recycling program.

Economic Development Fund accounts for the City's Economic Development Activity.

Public Safety CFD 2007-1 Fund accounts for the revenues collected from a new assessment district to provide funding for public safety (Police and Fire) personnel.

Education/Government CTV Fund manages and coordinates the City's public education/government cable television activities, record and televise City Council meetings. Funding is provided by a 1% fee on all cable TV in the City.

NSP Grant Fund accounts for the Neighborhood Stabilization grants.

NON-MAJOR GOVERNMENTAL FUNDS

SPECIAL REVENUE FUNDS
100
Draft
Measure L Fund accounts for City's share of Measure L, a County wide 1/2 cent sales tax measure for street improvements.

Maintenance Services CFD Fund accounts for the revenues collected from a new assessment district to provide maintenance activities.

SB 1 Road Repair Maintenance Fund accounts for activities for SB 1 Road and Repair Maintenance monies.

Housing Special Revenue Fund This fund accounts for the City's housing activities. These activities were previously handled by the City's Former Redevelopment Agency.

CA Dept Fish Wildlife Restoration Fund accounts for revenues and expenditures for the California Department of Fish and Wildlife Restoration Grant.

Traffic Congestion Relief Fund accounts for revenues and expenditures relating to the Traffic Congestion Relief Fund (Prop 42).

Homeless Emergency Act Fund This fund accounts for activities related to the Homeless Emergency Act.

South Industrial Specific Plan Fund accounts for revenues and expenditures for the South Industrial Specific Plan.

CARES Act Fund accounts for revenues and expenditures relating to the CARES Act.

Fire Station Debt Service Fund accounts for debt service related to the construction of the fire station on Willowood Drive
2015 Pension Obligation Bonds accounts for principal and interest payments on the 2015 pension obligation bonds for the payoff of the PERS side fund.

Energy Efficiency and Conservation accounts for principal and interest payments on the energy equipment lease purchase agreement.

Bridle Ridge Street Maintenance Fund accounts for savings in refinancing of CFD's 2003-1, 2004-1 and 2005-1. These proceeds will be used toward the maintenance of streets in Bidle Ridge Subdivision.

Surface Transportation Fund accounts for federal grant revenues and expenditures for street projects Plan Area Fee Fund - the plan area fee is to finance the installation of public facilities, or portions thereof, that are not included in the City's existing Capital Facility Fee program, including but not limited to improvements to East F street required pursuant to existing Project Approvals.

Street Replacement Fund - this fund accounts for monies set aside for street replacement capital projects.

Animal Control Equipment Replacement Fund accounts for revenues reserved for animal control equipment replacement.

DEBT SERVICE FUNDS

CAPITAL PROJECT FUND

NON-MAJOR GOVERNMENTAL FUNDS

SPECIAL REVENUE FUNDS
101
Draft
City of Oakdale
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2021
Home Loan Supplemental
Special Gas Law Local Non-Judicial
Revenue Tax Enforcement Transportation Forfeiture
Fund Fund Fund Fund Fund
ASSETS
Cash and investments $ 237,740 $ 484,676 $ 275,190 $ 29,776 $ 49,401 Restricted cash and investments - - - - -
Receivables:

Account receivables - - - - -
Taxes - - - - -
Interest - 384 208 22 3
Intergovernmental - - - - -
Loans/Notes receivable 2,906,925 - - - -
Other receivable - - - - -
Prepaid items and deposits - - - - -
Total Asset $ 3,144,665 $ 485,060 $ 275,398 $ 29,798 $ 49,404

LIABILITIES

AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities $ - $ 4,973 $ 3,993 $ 3,900 $ - Due to other funds - - - - -
Deposits payable - - - - 35,204
Total liabilities - 4,973 3,993 3,900 35,204
Deferred Inflows of Resources:

Unavailable revenue - - - - -
Total deferred inflows of resources - - - - -
Fund Balances:

Nonspendable - - - - -
Restricted 3,144,665 480,087 271,405 25,898 14,200
Assigned - - - - -
Unassigned - - - - -
Total fund balances 3,144,665 480,087 271,405 25,898 14,200 Total liabilities, deferred inflows
of resources, and fund balances $ 3,144,665 $ 485,060 $ 275,398 $ 29,798 $ 49,404 Special Revenue Funds
102
Draft
Lighting Abandoned Community Fire
Public and Vehicle Development Services General Solid Economic Safety Landscaping Abatement Block CFD 2003-1 Plan Waste Development Fund Fund Fund Grant Fund Fund Fund Fund
$ 654,233 35,682 $ 150,142 $ 109,108 $ - $ - $ 55,185 $ 359,673 $ - - - - - - - -
- - - - - - - -
12,303 19,315 - - 4,019 - - -
590 30 111 - 16 - 41 266
- - - 168,986 - - - -
- - - 598,972 - - - 29,854
- - - - - - - -
- - - - - - - -
$ 667,126 55,027 $ 150,253 $ 877,066 $ 4,035 $ - $ 55,226 $ 389,793 $ $ 70,380 - $ - $ 168,562 $ - $ - $ 1,180 $ $ -
- - - - 2,392 39,746 - -
- - - - - - - -
- 70,380 168,562 - 2,392 39,746 1,180 -
- - - - - - - -
- - - - - - -
- - - - - - - -
55,027 596,746 150,253 708,504 1,643 - 54,046 389,793
- - - - - - - -
- - - - (39,746) - - -
55,027 596,746 150,253 708,504 1,643 (39,746) 54,046 389,793 $ 55,027 $ 667,126 $ 150,253 $ 877,066 $ 4,035 $ - $ 55,226 $ 389,793 Special Revenue Funds
103
Draft
City of Oakdale
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2021
Public Education/
Safety Government NSP Maintenance
CFD 2007-1 CTV Grant Measure L Services CFD
Fund Fund Fund Fund Fund
ASSETS
Cash and investments - $ 27,359 $ - $ 1,615,029 $ 349,173 $ Restricted cash and investments - - - - -
Receivables:

Account receivables - - - - -
Taxes 3,085 - - - -
Interest 9 22 - 1,094 226
Intergovernmental - - - 275,481 499
Loans/Notes receivable - - - - -
Other receivable - 10,301 - - -
Prepaid items and deposits - - - - -
Total Asset $ 37,682 3,094 $ - $ 1,891,604 $ 349,898 $

LIABILITIES

AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities - $ 3,346 $ - $ 239,919 $ 52 $ Due to other funds 1,226 - - - -
Deposits payable - - - - -
Total liabilities 3,346 1,226 - 239,919 52
Deferred Inflow of Resources:

Unavailable revenue - - - - -
Total deferred inflow of resources - - - - -
Fund Balances:

Nonspendable - - - - -
Restricted 1,868 34,336 1,651,685 - 349,846
Assigned - - - - -
Unassigned - - - - -
Total fund balances 1,868 34,336 - 1,651,685 349,846
Total liabilities, deferred inflows
of resources, and fund balances $ 3,094 $ 37,682 $ 1,891,604 - $ $ 349,898 Special Revenue Funds
104
Draft
Debt
Special Revenue Funds Service Funds
SB-1 Road CA Dept Traffic Homeless South Fire Station
Rep Maint Housing Fish Wildlife Congestion Emergency Industrial CARES Debt Service Fund Fund Restoration Relief Fund Act Specific Plan Act Fund $ 116,465 662,348 $ 13,318 $ 79,161 $ 1,771 $ - $ 5,200 $ 12,075 $ - - - - - - - -
- - - -
288 - - 20 - - - -
- - - - - - - -
85 484 - - - - - 54
- 41,559 21,601 - - - - -
4,338,793 - - - - - - -
- - - - - - - -
- - - - - - - 79,463
$ 4,455,631 704,391 $ 34,919 $ 79,181 $ 1,771 $ - $ 5,200 $ 91,592 $ $ 15,121 $ - $ 78,765 $ - $ - $ - $ 5,200 $ -
- - - - - 71,000 - -
- - - - - - - -
15,121 - 78,765 - - 71,000 5,200 -
- - - - - - - -
- - - - - - - -
- - - - - - - 79,463
689,270 4,455,631 - 79,181 1,771 - - -
- - - - - - - 12,129
- - (43,846) - (71,000) - - -
689,270 4,455,631 (43,846) 79,181 1,771 (71,000) - 91,592 $ 704,391 $ 4,455,631 $ 34,919 $ 79,181 $ 1,771 $ - $ 5,200 $ 91,592 105
Draft
City of Oakdale
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2021
Bridle
2015 Pension Energy Ridge Street Surface Plan
Obligation Efficiency and Maintenance Transportation Area Fee Bond Conservation Fund Fund Fund
ASSETS
Cash and investments 49,920 $ - $ - $ - $ - $
Restricted cash and investments - 72,749 31,276 - -
Receivables:

Account receivables - - - - -
Taxes - - - - -
Interest 78 - - - -
Intergovernmental - - - 284,208 -
Loans/Notes receivable - - - - -
Other receivable - - - - -
Prepaid items and deposits - - - - -
Total Asset $ 72,749 49,998 $ 31,276 $ 284,208 $ - $

LIABILITIES

AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities - $ - $ - $ 115,373 $ - $ Due to other funds - - 61,519 316,468 7,248
Deposits payable - - - - -
Total liabilities - - 61,519 431,841 7,248
Deferred Inflow of Resources:

Unavailable revenue - - - - -
Total deferred inflow of resources - - - - -
Fund Balances:

Nonspendable - - - - -
Restricted 49,998 72,749 - - -
Assigned - - - - -
Unassigned - (30,243) - (147,633) (7,248)
Total fund balances 49,998 72,749 (30,243) (147,633) (7,248) Total liabilities, deferred inflows
of resources, and fund balances $ 49,998 $ 72,749 $ 31,276 $ 284,208 $ - Debt Service Funds Capital Project Funds
106
Draft
Total
Animal
Street Control Non-Major
Replacement Equipment Governmental
Fund Fund Funds
$ 36,387 461,000 $ 5,870,012 $
- - 104,025
500 - 808
- - 38,722
27 - 3,750
- - 792,334
- - 7,874,544
- - 10,301
- - 79,463
$ 36,914 461,000 $ 14,773,959 $
$ - - $ 710,764 $
- - 499,599
- - 35,204
- - 1,245,567
- - -
- - -
- - 79,463
- - 13,278,602
36,914 461,000 510,043
- - (339,716)
36,914 461,000 13,528,392
$ 36,914 461,000 $ 14,773,959 $
Capital Project Funds
107
Draft
Statement of Revenues, Expenditures and Changes in Fund Balances Home Loan Supplemental
Special Gas Law Local Non-Judicial
Revenue Tax Enforcement Transportation Forfeiture
Fund Fund Fund Fund Fund
REVENUES:

Property taxes $ - $ - $ - $ - $ -
Sales and use taxes - - - - -
Franchise taxes - - - - -
Other taxes - - - - -
Intergovernmental 1,830 505,754 109,638 - -
Use of money and property 1,435 13,052 411 (66) (226)
Charges for services - - - - -
Total revenues 14,882 507,189 110,049 (66) (226)
EXPENDITURES:

Current:

General government - - - - -
Public safety - - 2,750 - -
Community development 77,155 - - - -
Parks and recreation - - - - -
Capital outlay 104,531 - 28,046 77,991 -
Debt service:

Principal - - - - -
Interest and fiscal charges - - - - -
Debt issuance cost - - - - -
Total expenditures 77,155 104,531 30,796 77,991 -
REVENUES OVER (UNDER) EXPENDITURES (62,273) 402,658 79,253 (78,057) (226) OTHER FINANCING SOURCES (USES):

Proceeds from debt issuance - - - - -
Transfers in - - - - -
Transfers out - (400,000) (50,000) - -
Total other financing sources (uses) - (400,000) (50,000) - - Net change in fund balances (62,273) 2,658 29,253 (78,057) (226) FUND BALANCES:

Beginning of year, as restated 3,206,938 477,429 242,152 103,955 14,426 End of year $ 3,144,665 $ 480,087 $ 271,405 $ 25,898 $ 14,200 Special Revenue Funds
City of Oakdale
Nonmajor Governmental Funds
For the year ended June 30, 2021
108
Draft
Lighting Abandoned Community Fire
Public and Vehicle Development Services General Solid Economic Safety Landscaping Abatement Block CFD 2003-1 Plan Waste Development Fund Fund Fund Grant Fund Fund Fund Fund
$ 1,077,666 - $ - $ - $ 420,206 $ - $ - $ - $
- 202,327 - - - - - -
- - - - - - - -
- - - - - - - -
- - 13,613 168,986 - - - 5,000
(254) (1,159) 11 (1,506) (3,015) - (69) (584)
- - - - - 90,874 - -
1,076,507 202,073 13,624 167,480 417,191 90,874 (69) 4,416 - - - - - - 2,140 1,000
- - - - - - - -
- - - 2,887 - - - -
1,067,107 - - - - - - -
- - 1,473 176,626 - - - 8,161
- - - - - - - -
- - - - - - - -
- - - - - - - -
1,067,107 - 1,473 179,513 - - 2,140 9,161
202,073 9,400 12,151 (12,033) 417,191 90,874 (2,209) (4,745) - - - - - - - -
75,000 - - - - - - -
(205,000) - (7,629) - (460,000) - - -
(205,000) 75,000 (7,629) - (460,000) - - -
(2,927) 84,400 4,522 (12,033) (42,809) 90,874 (2,209) (4,745) 512,346 57,954 145,731 720,537 44,452 (130,620) 56,255 394,538 $ 55,027 $ 596,746 $ 150,253 $ 708,504 $ 1,643 $ (39,746) $ 54,046 $ 389,793 Special Revenue Funds
109
Draft
Statement of Revenues, Expenditures and Changes in Fund Balances Public Education/
Safety Government NSP Maintenance
CFD 2007-1 CTV Grant Measure L Services CFD
Fund Fund Fund Fund Fund
REVENUES:

Property taxes $ 226,303 $ - $ - $ - $ 85,740
Sales and use taxes - - - - -
Franchise taxes - 39,959 - - -
Other taxes - - 1,401,477 - -
Intergovernmental - - - - -
Use of money and property (3,080) (561) - 13,286 713
Charges for services - - - - -
Total revenues 223,223 39,398 1,414,763 - 86,453
EXPENDITURES:

Current:

General government 10,688 - - - -
Public safety - - - - -
Community development - - - - -
Parks and recreation - - - - 1,602
Capital outlay 81,558 - - 669,616 -
Debt service:

Principal - - - - -
Interest and fiscal charges - - - - -
Debt issuance cost - - - - -
Total expenditures - 92,246 669,616 - 1,602
REVENUES OVER (UNDER) EXPENDITURES 223,223 (52,848) 745,147 - 84,851 OTHER FINANCING SOURCES (USES):

Proceeds from debt issuance - - - - -
Transfers in - - - - -
Transfers out (255,000) - (45,354) - -
Total other financing sources (uses) (255,000) - (45,354) - - Net change in fund balances (31,777) (52,848) (45,354) 745,147 84,851 FUND BALANCES:

Beginning of year, as restated 33,645 87,184 45,354 906,538 264,995 End of year $ 1,868 $ 34,336 $ 1,651,685 - $ $ 349,846
Special Revenue Funds
City of Oakdale
Nonmajor Governmental Funds
For the year ended June 30, 2021
110
Draft
Debt
Service Funds
SB-1 Road CA Dept Traffic Homeless South Fire Station
Rep Maint Housing Fish Wildlife Congestion Emergency Industrial CARES Debt Service Fund Fund Restoration Relief Fund Act Specific Plan Act Fund $ - - $ - $ - $ - $ - $ - $ - $
- - - - - - - -
- - - - - - - -
- - - - - - - -
- 423,477 126,544 - 65,000 - 1,060,406 -
65,355 273 - 296 1,771 - - (483)
- - - - - - - -
65,355 423,750 126,544 296 66,771 - 1,060,406 (483)
- - 148,639 - 65,000 71,000 1,060,406 -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- 331,402 - - - - - -
- - - - - - - 95,456
- - - - - - - 64,026
- - - - - - - -
- 331,402 148,639 - 65,000 71,000 1,060,406 159,482
65,355 92,348 (22,095) 1,771 296 (71,000) - (159,965)
- - - - - - - -
45,354 - - - - - - 160,000
- - - - - - - -
45,354 - - - - - - 160,000
110,709 92,348 (22,095) 1,771 296 (71,000) - 35
596,922 4,344,922 (21,751) 78,885 - - - 91,557
$ 689,270 $ 4,455,631 $ (43,846) $ 79,181 $ 1,771 $ (71,000) $ - $ 91,592 Special Revenue Funds
111
Draft
Statement of Revenues, Expenditures and Changes in Fund Balances Bridle
2015 Pension Energy Ridge Street Surface Plan
Obligation Efficiency and Maintenance Transportation Area Fee Bond Conservation Fund Fund Fund
REVENUES:

Property taxes $ - $ - $ - $ - $ -
Sales and use taxes - - - - -
Franchise taxes - - - - -
Other taxes - - - - -
Intergovernmental - - - 662,035 -
Use of money and property 380 89,657 36,235 - (7,248)
Charges for services 469,896 - - - -
Total revenues 559,553 380 36,235 662,035 (7,248)
EXPENDITURES:

Current:

General government 1,815 - - - -
Public safety - - - - -
Community development - - - - -
Parks and recreation - - - - -
Capital outlay - - 1,438 852,976 405,404
Debt service:

Principal 469,000 - - - -
Interest and fiscal charges 66,051 36,292 - - -
Debt issuance cost - 87,312 - - -
Total expenditures 536,866 123,604 1,438 852,976 405,404 REVENUES OVER (UNDER) EXPENDITURES 22,687 (123,224) 34,797 (190,941) (412,652) OTHER FINANCING SOURCES (USES):

Proceeds from debt issuance - 195,973 - - -
Transfers in - - - - -
Transfers out - - - - -
Total other financing sources (uses) 195,973 - - - -
Net change in fund balances 72,749 22,687 34,797 (190,941) (412,652) FUND BALANCES:

Beginning of year, as restated 27,311 - (65,040) 43,308 405,404 End of year $ 49,998 $ 72,749 $ (30,243) $ (147,633) $ (7,248) Debt Service Funds Capital Projects Funds
City of Oakdale
Nonmajor Governmental Funds
For the year ended June 30, 2021
112
Draft
Total
Animal
Street Control Non-Major
Replacement Equipment Governmental
Fund Fund Funds
$ - - $ 1,809,915 $
- - 202,327
- - 39,959
- - 1,401,477
6,000 - 3,148,283
- (387) 204,237
- 560,770 -
- 5,613 7,366,968
- 1,360,688 -
- - 2,750
- - 80,042
- 1,068,709 -
- 29,899 2,769,121
- 564,456 -
- 166,369 -
- - 87,312
- 29,899 6,099,447
- (24,286) 1,267,521
- 195,973 -
461,000 741,354 -
- - (1,422,983)
- 461,000 (485,656)
461,000 (24,286) 781,865
- 61,200 12,746,527
$ 461,000 $ 36,914 $ 13,528,392
Capital Projects Funds
113
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Home Loan Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 2,500 $ 2,500 $ 1,830 $ (670) $
Use of money and property 3,203 3,200 13,052 9,852
Total revenues 5,700 5,703 14,882 9,182
EXPENDITURES:

Current:

Community development 52,500 77,157 77,155 2
Total expenditures 52,500 77,157 77,155 2
Net change in fund balances $ (46,797) $ (71,457) (62,273) $ 9,184 FUND BALANCES:

Beginning of year 3,206,938
End of year $ 3,144,665
Budget Amounts
114
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Gas Tax Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 420,124 $ 420,124 $ 505,754 $ 85,630 $ Use of money and property 5,958 5,958 1,435 (4,523)
Total revenues 426,082 426,082 507,189 81,107
EXPENDITURES:

Capital outlay - 256,492 104,531 151,961
Total expenditures 256,492 - 104,531 151,961
REVENUES OVER (UNDER) EXPENDITURES 169,590 426,082 402,658 233,068 OTHER FINANCING SOURCES (USES):

Transfers out (400,000) (200,000) (400,000) (200,000)
Total other financing sources (uses) (200,000) (400,000) (400,000) (200,000) Net change in fund balances $ (30,410) 26,082 $ 2,658 33,068 $ FUND BALANCES:

Beginning of year, as restated 477,429
End of year $ 480,087
Budget Amounts
115
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Supplemental Law Enforcement Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 150,000 $ 150,000 $ 109,638 $ (40,362) $ Use of money and property 2,206 2,206 411 (1,795)
Total revenues 152,206 152,206 110,049 (42,157)
EXPENDITURES:

Current:

Capital outlay 140,000 140,000 28,046 111,954
Total expenditures 170,000 140,000 30,796 139,204
REVENUES OVER (UNDER) EXPENDITURES (17,794) 12,206 79,253 97,047 OTHER FINANCING SOURCES (USES):

Transfers out (50,000) (50,000) (50,000) -
Total other financing sources (uses) (50,000) (50,000) (50,000) - Net change in fund balances $ (67,794) (37,794) $ 29,253 97,047 $ FUND BALANCES:

Beginning of year 242,152
End of year $ 271,405
Budget Amounts
116
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Local Transportation
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property - $ 50 $ (66) $ (116) $
Total revenues 50 - (66) (116)
EXPENDITURES:

Capital outlay - 78,239 77,991 248
Total expenditures 78,239 - 77,991 248
Net change in fund balances $ (78,189) - $ (78,057) $ 132 $ FUND BALANCES:

Beginning of year 103,955
End of year $ 25,898
Budget Amounts
117
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Judicial Forfeiture Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines and forfeitures 500 $ 500 $ - $ (500) $
Use of money and property 940 940 (226) (1,166)
Total revenues 1,440 1,440 (226) (1,666)
EXPENDITURES:

Capital outlay 2,500 2,500 - 2,500
Total expenditures 2,500 2,500 - 2,500
Net change in fund balances $ (1,060) (1,060) $ (226) 834 $ FUND BALANCES:

Beginning of year 14,426
End of year $ 14,200
Budget Amounts
118
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Public Safety Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Sales and use taxes 180,000 $ 180,000 $ 202,327 $ 22,327 $ Use of money and property 1,492 1,492 (254) (1,746)
Total revenues 181,492 181,492 202,073 20,581
REVENUES OVER (UNDER) EXPENDITURES 181,492 181,492 202,073 20,581 OTHER FINANCING SOURCES (USES):

Transfers out (205,000) (205,000) (205,000) -
Total other financing sources (uses) (205,000) (205,000) (205,000) - Net change in fund balances $ (23,508) $ (23,508) (2,927) $ 20,581 FUND BALANCES:

Beginning of year 57,954
End of year $ 55,027
Budget Amounts
119
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Lighting and Landscaping Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Property taxes 1,082,272 $ 1,082,272 $ 1,077,666 $ (4,606) $ Use of money and property 13,361 13,361 (1,159) (14,520) Total revenues 1,095,633 1,095,633 1,076,507 (19,126)
EXPENDITURES:

Current:

Parks and recreation 1,161,030 1,178,300 1,067,107 111,193 Capital outlay 20,000 15,730 - 15,730
Total expenditures 1,194,030 1,181,030 1,067,107 126,923 REVENUES OVER (UNDER) EXPENDITURES (98,397) (85,397) 9,400 107,797 OTHER FINANCING SOURCES (USES):

Transfers in - 75,000 75,000 -
Total other financing sources (uses) 75,000 - 75,000 -
Net change in fund balances $ (23,397) (85,397) $ 84,400 107,797 $ FUND BALANCES:

Beginning of year 512,346
End of year $ 596,746
Budget Amounts
120
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Abandoned Vehicle Abatement Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 18,000 $ 18,000 $ 13,613 $ (4,387) $
Use of money and property 2,358 2,358 11 (2,347)
Total revenues 20,358 20,358 13,624 (6,734)
EXPENDITURES:

Capital outlay 45,500 45,500 1,473 44,027
Total expenditures 45,500 45,500 1,473 44,027
REVENUES OVER (UNDER) EXPENDITURES (25,142) (25,142) 12,151 37,293 OTHER FINANCING SOURCES (USES):

Transfers out (10,000) (10,000) (7,629) 2,371
Total other financing sources (uses) (10,000) (10,000) (7,629) 2,371 Net change in fund balances $ (35,142) $ (35,142) 4,522 $ 39,664 FUND BALANCES:

Beginning of year 145,731
End of year $ 150,253
Budget Amounts
121
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Community Development Block Grant
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 476,627 $ 800,000 $ 168,986 $ (631,014) $ Use of money and property 2,062 2,062 (1,506) (3,568)
Total revenues 802,062 478,689 167,480 (634,582)
EXPENDITURES:

Current:

Community development 3,462 3,462 2,887 575
Capital outlay 13,980 800,000 176,626 623,374
Total expenditures 17,442 803,462 179,513 623,949
Net change in fund balances $ 461,247 $ (1,400) (12,033) $ (10,633) FUND BALANCES:

Beginning of year 720,537
End of year $ 708,504
Budget Amounts
122
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Fire Service CFD 2003 -1 Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Property taxes 420,230 $ 420,230 $ 420,206 $ (24) $
Use of money and property 714 714 (3,015) (3,729)
Total revenues 420,944 420,944 417,191 (3,753)
REVENUES OVER (UNDER) EXPENDITURES 420,944 420,944 417,191 (3,753) OTHER FINANCING SOURCES (USES):

Transfers out (460,000) (460,000) (460,000) -
Total other financing sources (uses) (460,000) (460,000) (460,000) - Net change in fund balances $ (39,056) (39,056) $ (42,809) (3,753) $ FUND BALANCES:

Beginning of year 44,452
End of year $ 1,643
Budget Amounts
123
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Plan Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services 35,000 $ 60,000 $ 90,874 $ 30,874 $ Total revenues 35,000 60,000 90,874 30,874
Net change in fund balances $ 35,000 $ 60,000 90,874 $ 30,874 FUND BALANCES:

Beginning of year (130,620)
End of year $ (39,746)
Budget Amounts
124
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Solid Waste Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property 1,025 1,025 (69) (1,094) Charges for services Total revenues 1,025 1,025 (69) (1,094)
EXPENDITURES:

Current:

General government 5,000 5,000 2,140 2,860
Total expenditures 5,000 5,000 2,140 2,860
Net change in fund balances $ (3,975) (3,975) $ (2,209) 1,766 $ FUND BALANCES:

Beginning of year 56,255
End of year $ 54,046
Budget Amounts
125
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Economic Development Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental - $ - $ 5,000 $ 5,000 $
Use of money and property 5,000 5,000 (584) (5,584)
Total revenues 5,000 5,000 4,416 (584)
EXPENDITURES:

Current:

General government 8,000 8,000 1,000 7,000
Capital outlay - 100,000 8,161 91,839
Total expenditures 108,000 8,000 9,161 98,839
Net change in fund balances $ (103,000) (3,000) $ (4,745) 98,255 $ FUND BALANCES:

Beginning of year 394,538
End of year $ 389,793
Budget Amounts
126
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Public Safety CFD 2007 - 1
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Property taxes 226,958 $ 226,958 $ 226,303 $ (655) $
Use of money and property 408 408 (3,080) (3,488)
Total revenues 227,366 227,366 223,223 (4,143)
REVENUES OVER (UNDER) EXPENDITURES 227,366 227,366 223,223 (4,143) OTHER FINANCING SOURCES (USES):

Transfers out (255,000) (255,000) (255,000) -
Total other financing sources (uses) (255,000) (255,000) (255,000) - Net change in fund balances $ (27,634) (27,634) $ (31,777) (4,143) $ FUND BALANCES:

Beginning of year 33,645
End of year $ 1,868
Budget Amounts
127
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Education/Government CTV Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Franchise taxes 45,000 $ 45,000 $ 39,959 $ (5,041) $
Use of money and property 445 445 (561) (1,006)
Total revenues 45,445 45,445 39,398 (6,047)
EXPENDITURES:

Current:

General government 10,000 10,000 10,688 (688)
Capital outlay 60,000 90,000 81,558 8,442
Total expenditures 70,000 100,000 92,246 7,754
Net change in fund balances $ (24,555) $ (54,555) (52,848) $ 1,707 FUND BALANCES:

Beginning of year 87,184
End of year $ 34,336
Budget Amounts
128
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual NSP Grant Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property - $ - $ - $ - $
Total revenues - - - -

REVENUES OVER (UNDER) EXPENDITURES - - - -
OTHER FINANCING SOURCES (USES):

Transfers out - (44,404) (45,354) (950)
Total other financing sources (uses) - (44,404) (45,354) (950) Net change in fund balances $ - $ (44,404) (45,354) $ - FUND BALANCES:

Beginning of year 45,354
End of year $ -
Budget Amounts
129
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure L Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Other taxes 844,000 $ 844,000 $ 1,401,477 $ 557,477 $
Use of money and property 2,000 2,000 13,286 11,286
Total revenues 846,000 846,000 1,414,763 568,763
EXPENDITURES:

Capital outlay 100,000 1,974,750 669,616 1,305,134
Total expenditures 1,974,750 100,000 669,616 1,305,134
Net change in fund balances $ (1,128,750) 746,000 $ 745,147 1,873,897 $ FUND BALANCES:

Beginning of year 906,538
End of year $ 1,651,685
Budget Amounts
130
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Maintenance Services CFD Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Property taxes 83,330 $ 83,330 $ 85,740 $ 2,410 $
Use of money and property 1,412 1,412 713 (699)
Total revenues 84,742 84,742 86,453 1,711
EXPENDITURES:

Parks and recreation 8,000 8,000 1,602 6,398
Total expenditures 8,000 8,000 1,602 6,398
Net change in fund balances $ 76,742 $ 76,742 84,851 $ 8,109 FUND BALANCES:

Beginning of year 264,995
End of year $ 349,846
Budget Amounts
131
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual SB-1 Road Rep. Maintenance Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 314,747 $ 314,747 $ 423,477 $ 108,730 $ Use of money and property 300 300 273 (27)
Total revenues 315,047 315,047 423,750 108,703
EXPENDITURES:

Capital outlay - 553,917 331,402 222,515
Total expenditures 553,917 - 331,402 222,515
Net change in fund balances $ (238,870) 315,047 $ 92,348 331,218 $ FUND BALANCES:

Beginning of year 596,922
End of year $ 689,270
Budget Amounts
132
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Housing Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property $ 2,000 1,000 $ 65,355 $ 63,355 $ Total revenues 2,000 1,000 65,355 63,355
EXPENDITURES:

Current:

Community development 280,000 - - 280,000
Total expenditures 280,000 - - 280,000

REVENUES OVER (UNDER)
OVER (UNDER) EXPENDITURES (278,000) 1,000 65,355 343,355 OTHER FINANCING SOURCES (USES):

Transfers in 45,356 - 45,354 (2)
Total other financing sources (uses) 45,356 - 45,354 (2) Net change in fund balances $ (232,644) 1,000 $ 110,709 343,353 $ FUND BALANCES:

Beginning of year 4,344,922
End of year $ 4,455,631
Budget Amounts
133
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CA Dept Fish Wildlife Restoration Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental - $ 245,333 $ 126,544 $ (118,789) $
Total revenues 245,333 - 126,544 (118,789)
EXPENDITURES:

Current:

General government - 223,582 148,639 74,943
Total expenditures 223,582 - 148,639 74,943
Net change in fund balances $ 21,751 - $ (22,095) $ (43,846) FUND BALANCES:

Beginning of year (21,751)
End of year $ (43,846)
Budgeted Amounts
134
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Traffic Congestion Relief Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental - $ - $ - $ - $
Total revenues 150 - - (150)
EXPENDITURES:

Current:

General government - - - -
Total expenditures - - - -
Net change in fund balances $ 150 - $ - $ (150)
FUND BALANCES:

Beginning of year, as restated 78,885
End of year $ 78,885
Budgeted Amounts
135
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Homeless Emergency Act
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental - $ 65,000 $ 65,000 $ - $
Use of money and property - - 1,771 1,771
Total revenues 65,000 - 66,771 1,771
EXPENDITURES:

Current:

General government - 65,000 65,000 -
Total expenditures 65,000 - 65,000 -
Net change in fund balances $ - - $ 1,771 $ 1,771
FUND BALANCES:

Beginning of year -
End of year $ 1,771
Budgeted Amounts
136
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual South Industrial Specific Plan
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Current:

General government - $ - $ 71,000 $ (71,000) $
Total expenditures - - 71,000 (71,000)
Net change in fund balances $ - - $ (71,000) $ (71,000) FUND BALANCES:

Beginning of year -
End of year $ (71,000)
Budgeted Amounts
137
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CARES Act Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental - $ - $ 1,060,406 $ 1,060,406 $
Total revenues - - 1,060,406 1,060,406
EXPENDITURES:

Current:

General government - - 1,060,406 (1,060,406)
Total expenditures - - 1,060,406 (1,060,406)
Net change in fund balances $ - - $ - $ -
FUND BALANCES:

Beginning of year -
End of year $ -
Budgeted Amounts
138
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Fire Station Debt Service Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property 1,292 $ 1,292 $ (483) $ (1,775) $ Total revenues 1,292 1,292 (483) (1,775)
EXPENDITURES:

Debt service:

Principal 95,456 95,456 95,456 -
Interest and fiscal charges 64,026 64,026 64,026 -
Total expenditures 159,482 159,482 159,482 -
REVENUES OVER (UNDER) EXPENDITURES (158,190) (158,190) (159,965) (1,775) OTHER FINANCING SOURCES (USES):

Transfers in 160,000 160,000 160,000 -
Total other financing sources (uses) 160,000 160,000 160,000 - Net change in fund balances $ 1,810 1,810 $ 35 (1,775) $ FUND BALANCES:

Beginning of year 91,557
End of year $ 91,592
Budget Amounts
139
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 2015 Pension Obligation Bond
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property 1,414 $ 1,414 $ 89,657 $ 88,243 $ Charges for services 456,955 456,955 469,896 12,941
Total revenues 458,369 458,369 559,553 101,184
EXPENDITURES:

Current:

General government 1,650 1,650 1,815 (165)
Debt service:

Principal 372,500 372,500 469,000 (96,500)
Interest and fiscal charges 69,963 69,963 66,051 3,912
Total expenditures 444,113 444,113 536,866 (92,753)
Net change in fund balances $ 14,256 14,256 $ 22,687 $ 8,431 FUND BALANCES:

Beginning of year 27,311
End of year $ 49,998
Budgeted Amounts
140
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Energy Efficiency and Conservation
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property - $ - $ 380 $ 380 $
Total revenues - - 380 380
EXPENDITURES:

Debt service:

Interest and fiscal charges - - 36,292 (36,292)
Debt issuance cost - - 87,312 (87,312)
Total expenditures - - 123,604 (123,604)
REVENUES OVER (UNDER) EXPENDITURES - - (123,224) 123,984 OTHER FINANCING SOURCES (USES):

Proceeds from debt issuance - - 195,973 195,973
Total other financing sources (uses) - - 195,973 195,973 Net change in fund balances $ - - $ 72,749 $ 72,749
FUND BALANCES:

Beginning of year -
End of year $ 72,749
Budgeted Amounts
141
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Bridle Bridge Street Maintenance Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property 40,000 $ 40,000 $ 36,235 $ (3,765) $ Total revenues 40,000 40,000 36,235 (3,765)
EXPENDITURES:

Capital outlay - - 1,438 (1,438)
Total expenditures - - 1,438 (1,438)
Net change in fund balances $ 40,000 $ 40,000 34,797 $ (5,203) FUND BALANCES:

Beginning of year (65,040)
End of year $ (30,243)
Budgeted Amounts
142
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Surface Transportation Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental - $ 1,088,527 $ 662,035 $ (426,492) $ Total revenues 1,088,527 - 662,035 (426,492)
EXPENDITURES:

Capital outlay - 1,134,156 852,976 281,180
Total expenditures 1,134,156 - 852,976 281,180
Net change in fund balances $ (45,629) - $ (190,941) $ (145,312) FUND BALANCES:

Beginning of year 43,308
End of year $ (147,633)
Budgeted Amounts
143
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Plan Area Fee Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property 8,740 $ 8,740 $ (7,248) $ (15,988) $ Charges for services 50,000 50,000 - (50,000)
Total revenues 58,740 58,740 (7,248) (65,988)
EXPENDITURES:

Capital outlay - 405,404 405,404 -
Total expenditures - 405,404 405,404 -
Net change in fund balances $ 58,740 $ (346,664) (412,652) $ (65,988) FUND BALANCES:

Beginning of year 405,404
End of year $ (7,248)
Budgeted Amounts
144
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Street Replacement Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property - $ - $ - $ - $
Total revenues - - - -

REVENUES OVER (UNDER) EXPENDITURES - - - -
OTHER FINANCING SOURCES (USES):

Transfers in - - 461,000 461,000
Total other financing sources (uses) - - 461,000 461,000 Net change in fund balances $ - - $ 461,000 $ -
FUND BALANCES:

Beginning of year -
End of year $ 461,000
Budgeted Amounts
145
Draft
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Animal Control Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 20,000 $ 20,000 $ 6,000 $ (14,000) $
Use of money and property - 325 (387) (712)
Total revenues 20,000 20,325 5,613 (14,712)
EXPENDITURES:

Capital outlay 18,966 63,966 29,899 34,067
Total expenditures 18,966 63,966 29,899 34,067
Net change in fund balances $ 1,034 $ (43,641) (24,286) $ 19,355 FUND BALANCES:

Beginning of year 61,200
End of year $ 36,914
Budgeted Amounts
146
Draft

INTERNAL SERVICE FUNDS
Fire Equipment Replacement Fund To account for the annual contributions from the general fund to provide for the long-term replacement of fire equipment.

Dental Insurance Fund to account for the annual contribution from all funds to provide for dental insurance to employees
Employee FSA Fund accounts for employee deduction for flexible spending account.

Risk Management To account for the annual contribution from various funds to purchase employment practices insurance and to set aside reserves for the City's deductible for $50,000 per incident.

Employee Liability To account for: the annual contribution from various funds to fund the employee liability for accrued vacation, sick leave and compensated time. The payment is made to the emplyee at retirement or the termination of their employment with the City.

Information Technology To account for the annual contribution from various funds to provide a regular funding for upgrades to the City's technology, which includes the City's computer and telephone network.

Vehicle Replacement To account for the annual contribution from various funds to provide a regular funding for the replacement of the city's vehicle fleet.

Facilities Maintenance Fund To account for the annual contribution from various funds to provide a regular funding for the maintenance of various facilities.

Equipment Replacement Fund accounts for revenues reserved for equipment replacement.

Police Equipment Replacement Fund To account for the annual contributions from the general fund to provide for the long-term replacement of police equipment.

LLD Maintenance Fund To account for the annual contribution from various funds to provide a regular funding for the maintenance of various facilities for landscape and lighting districts.

Park Replacement Fund To account for the annual contributions from the general fund to provide for the long-term replacement of parks.
147
Draft
City of Oakdale
Combining Statement of Net Position
All Internal Service Funds
June 30, 2021
Fire
Equipment Dental Employee Risk Employee
Replacement Insurance FSA Management Liability
Fund Fund Fund Fund Fund
ASSETS
Cash and investments $ 389,866 $ 90,225 $ 3,841 $ 698,538 $ 3,902,737 Receivables:

Account receivables - 694 - - -
Loans to Successor Agency - - - - -
Interest 255 65 - 512 2,415
Capital assets - - - - -
Total assets 390,121 90,984 3,841 699,050 3,905,152

LIABILITIES
Accounts payable and accrued liabilities - 4,377 - 11,147 - Compensated absences - - - - -
Total liabilities - 4,377 - 11,147 -

NET POSITION
Net investment in capital assets - - - - -
Unrestricted 390,121 86,607 3,841 687,903 3,905,152
Total net position $ 390,121 $ 86,607 $ 3,841 $ 687,903 $ 3,905,152 148
Draft
Police
Information Vehicle Facilities Equipment Equipment LLD Parks Technology Replacement Maintenance Replacement Replacement Maintenance Replacement Fund Fund Fund Fund Fund Fund Fund Total
$ 189,344 250,910 $ 3,128,761 $ 546 $ 19,492 $ 47,471 $ 1,163,564 $ 9,885,295 $ - - - - - - - 694
- - - 56,251 - - - 56,251
138 29 1,307 - 12 31 428 5,192
- 34,858 - - - 33,166 - 68,024
285,797 189,482 56,797 3,130,068 19,504 80,668 10,015,456 1,163,992 30,760 - 83,769 - 11,289 17,328 5,000 163,670
- - - - - 16,159 - 16,159
30,760 - 83,769 - 11,289 33,487 5,000 179,829
34,858 - - - - 33,166 - 68,024
220,179 189,482 3,046,299 56,797 8,215 14,015 1,158,992 9,767,603 $ 255,037 $ 189,482 $ 3,046,299 $ 56,797 $ 8,215 $ 47,181 $ 1,158,992 $ 9,835,627 149
Draft
City of Oakdale
Combining Statement of Revenues, Expenses and Changes in Net Position All Internal Service Funds
For the year ended June 30, 2021
Fire
Equipment Dental Employee Risk Employee
Replacement Insurance FSA Management Liability
Fund Fund Fund Fund Fund
OPERATING REVENUES:

Interdepartmental charges 100,000 $ 52,499 $ 14,586 $ 109,106 $ 28,663 $ Other revenues - - - 255,709 -
Total operating revenues 52,499 100,000 14,586 364,815 28,663 OPERATING EXPENSES:

Administration - - - 95,487 98,539
Maintenance and operation 687,523 44,577 13,524 - -
Depreciation and amortization - - - - -
Total operating expenses 44,577 687,523 13,524 95,487 98,539 OPERATING INCOME (LOSS) 7,922 (587,523) 1,062 269,328 (69,876)

NONOPERATING REVENUES (EXPENSES)
Interest revenue (8,229) 69 - 3,630 (1,481)
Intergovernmental revenue - - - - -
Total non-operating revenues (expenses) 69 (8,229) - 3,630 (1,481) NET INCOME (LOSS) BEFORE TRANSFERS 7,991 (595,752) 1,062 272,958 (71,357) Transfer in 100,000 - - - 216,000
Transfer out - - - - -
Total transfers - 100,000 - - 216,000
Change in net position (495,752) 7,991 1,062 272,958 144,643

NET POSITION
Beginning of year 885,873 78,616 2,779 414,945 3,760,509 End of year $ 390,121 $ 86,607 $ 3,841 $ 687,903 $ 3,905,152 150
Draft
Police
Information Vehicle Facilities Equipment Equipment LLD Parks Technology Replacement Maintenance Replacement Replacement Maintenance Replacement Fund Fund Fund Fund Fund Fund Fund Total
$ 113,008 189,750 $ - $ - $ 26,500 $ 392,534 $ - $ 1,026,646 $ - - - - 2,500 - - 258,209
113,008 189,750 - - 29,000 392,534 - 1,284,855
- - 18,522 - - - - 212,548
2,076 206,300 132,030 - 116,787 395,267 100,459 1,698,543 - 1,778 - - - 7,816 - 9,594
2,076 208,078 150,552 - 116,787 403,083 100,459 1,920,685 110,932 (18,328) (150,552) - (87,787) (10,549) (100,459) (635,830) 1,971 (776) 2,119 (118) (1,501) (499) 1,496 (3,319)
- - - - - 10,120 - 10,120
1,971 (776) 2,119 (118) (1,501) 9,621 1,496 6,801
(19,104) 112,903 (148,433) (118) (89,288) (928) (98,963) (629,029) 200,000 1,110,000 - - 6,000 - 585,000 2,217,000
- - - (6,000) - - - (6,000)
200,000 1,110,000 - (6,000) 6,000 - 585,000 2,211,000
180,896 112,903 961,567 (6,118) (83,288) (928) 486,037 1,581,971 74,141 76,579 2,084,732 62,915 91,503 48,109 672,955 8,253,656 $ 255,037 $ 189,482 $ 3,046,299 $ 56,797 $ 8,215 $ 47,181 $ 1,158,992 $ 9,835,627 151
Draft
City of Oakdale
Combining Statement of Cash Flows
All Internal Service Funds
For the year ended June 30, 2021
Fire
Equipment Dental Employee Risk Employee
Replacement Insurance FSA Management Liability
Fund Fund Fund Fund Fund
CASH FLOWS FROM OPERATING ACTIVITIES:

Receipts from city charges 100,000 $ 52,681 $ 14,586 $ 364,815 $ 28,663 $ Payment to suppliers and users (687,523) (45,804) (13,524) (84,340) (98,539) Net cash provided by (used in) operating activities 6,877 (587,523) 1,062 280,475 (69,876)

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Operating grant receipts - - - - -
Cash receipts from other funds 100,000 - - - 216,000
Cash payments to other funds - - - - -
Net cash provided by noncapital
financing activities - 100,000 - - 216,000

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Acquisition of capital assets - - - - -
Net cash provided by capital and related financing activ - - - - - CASH FLOWS FROM INVESTING ACTIVITIES:

Interest income received (7,216) 119 - 3,710 994
Net cash provided by investing activities 119 (7,216) - 3,710 994 Net increase (decrease) in
cash and cash equivalents 6,996 (494,739) 1,062 284,185 147,118 CASH AND CASH EQUIVALENTS:

Beginning of year 884,605 83,229 2,779 414,353 3,755,619 End of year 389,866 $ 90,225 $ 3,841 $ 698,538 $ 3,902,737 $

RECONCILIATION OF OPERATING INCOME TO NET - - - - -
CASH PROVIDED BY OPERATING ACTIVITIES:

Operating income (loss) (587,523) $ 7,922 $ 1,062 $ 269,328 $ (69,876) $ Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:

Depreciation and amortization - - - - -
Changes in assets and liabilities:

Accounts receivable - 182 - - -
Accounts payable and accrued liabilities - (1,227) - 11,147 - Compensated absences - - - - -
Total adjustments - (1,045) - 11,147 -
Net cash provided by (used in) operating activities $ 6,877 (587,523) $ 1,062 $ 280,475 $ (69,876) $ 152
Draft
Police
Information Vehicle Facilities Equipment Equipment LLD Parks Technology Replacement Maintenance Replacement Replacement Maintenance Replacement Fund Fund Fund Fund Fund Fund Fund Total
$ 113,008 189,750 $ - $ - $ 32,823 $ 392,534 $ - $ 1,288,860 $ (2,076) (191,610) (71,152) - (107,646) (390,674) (109,810) (1,802,698) 110,932 (1,860) (71,152) - (74,823) 1,860 (109,810) (513,838) - - - - - 10,120 - 10,120
- 200,000 1,110,000 - 6,000 - 585,000 2,217,000
- - - (6,000) - - - (6,000)
- 200,000 1,110,000 (6,000) 6,000 10,120 585,000 2,221,120 - (36,636) - - - (40,982) - (77,618)
- (36,636) - - - (40,982) - (77,618)
1,938 (678) 2,594 (107) (1,349) (516) 1,803 1,292
1,938 (678) 2,594 (107) (1,349) (516) 1,803 1,292
112,870 160,826 1,041,442 (6,107) (70,172) (29,518) 476,993 1,630,956 76,474 90,084 2,087,319 6,653 89,664 76,989 686,571 8,254,339 $ 189,344 250,910 $ 3,128,761 $ 546 $ 19,492 $ 47,471 $ 1,163,564 $ 9,885,295 $ - - - - - - -
$ 110,932 (18,328) $ (150,552) $ - $ (87,787) $ (10,549) $ (100,459) $ (635,830) $ - 1,778 - - - 7,816 - 9,594
- - - - 3,823 - - 4,005
- 14,690 79,400 - 9,141 (766) (9,351) 103,034
- - - - - 5,359 - 5,359
- 14,690 79,400 - 12,964 4,593 (9,351) 112,398
$ 110,932 (1,860) $ (71,152) $ - $ (74,823) $ 1,860 $ (109,810) $ (513,838) $ 153
Draft
This page intentionally left blank
154
Draft

FIDUCIARY FUNDS
Senior Housing Corporation accounts for monies held on behalf of the Senior Housing Corporation.

G&J Streets Assessments Funds accounts for special assessments due to third parties.

Developer Activity Fund accounts for monies held for developers.

Refuse Collection Fund accounts for monies held for refuse monies collected for third parties.

Bridle Ridge CFD 2003-2 Fund accounts for monies held for third parties relating to Bridge Ridge CFD 2003-2.

Bridle Ridge CFD 2004-1 Fund accounts for monies held for third parties relating to Bridge Ridge CFD Bridle Ridge CFD 2005-1 Fund accounts for monies held for third parties relating to Bridge Ridge CFD Sierra Point Plan Fund accounts for monies held for third parties relating to Sierra Point Plan.

Heritage Oaks CFD 2007-1 Fund accounts for monies held for third parties relating to Heritage Oaks CFD Bridle Ridge South Trail Trust Fund accounts for monies held for third parties relating to Bridle Ridge Crane/Patterson Signal Trust Fund accounts for monies held for third parties relating to Crane/Patterson Animal Control Trust Fund accounts for monies relating to animal control held for third parties K-9 Unit Fund accounts for monies held for the K-9 Unit.

Senior Center Trust Fund accounts for monies held for third parties.

Police Range Trust Fund accounts for monies held for the Police Range.

Senior Outreach Fund accounts for monies held for third parties.

Police Equestrian Unit Fund accounts for monies held for the Police Equestrian Unit. 155
Draft
City of Oakdale
Custodial Funds
Combining Statement of Fiduciary Net Position
June 30, 2021
Senior Bridle
Housing Developer Refuse Ridge
Corporation Activity Collection CFD 2003-2
ASSETS
Cash and investments $ 20,981 $ 168,581 $ 181,920 $ 294,210 Restricted cash and investments - - - 272,812
Receivables:

Accounts - - 254,556 -
Taxes - - - 3,686
Interest 16 - - 214
Total assets 20,997 168,581 436,476 570,922

LIABILITIES
Accounts payable - 45,078 181,477 -
Total liabilities - 45,078 181,477 -
NET POSITION:

Restricted for:

Development related - 123,503 - 570,922
Other 20,997 - 254,999 -
Total net position $ 20,997 $ 123,503 $ 254,999 $ 570,922 156
Draft
Bridle Bridle Sierra Heritage Bridle Crane/
Ridge Ridge Point Oaks Ridge South Patterson
CFD 2004-1 CFD 2005-1 Plan CFD 2007-1 Trail Trust Signal Trust $ 102,291 $ 210,458 $ (71,155) $ - $ 1,148,270 $ 210,290 102,882 226,511 - - - -
- - - - - -
- 2,165 - - - -
74 153 - - 850 156
205,247 439,287 (71,155) - 1,149,120 210,446
- - - - - -
- - - - - -
205,247 439,287 (71,155) - 1,149,120 210,446
- - - - - -
$ 205,247 $ 439,287 $ (71,155) $ - $ 1,149,120 $ 210,446 157
Draft
City of Oakdale
Custodial Funds
Combining Statement of Fiduciary Net Position
June 30, 2021
Animal
Control K-9 Senior Center Police Range
Trust Unit Trust Trust
ASSETS
Cash and investments 51,895 $ 1,728 $ 3,885 $ 70,670 $
Restricted cash and investments - - - -
Receivables:

Accounts - 113 - -
Taxes - - - -
Interest 38 - 3 38
Total assets Total assets 1,841 51,933 3,888 70,708

LIABILITIES
Accounts payable 875 152 309 -
Total liabilities 152 875 309 -
NET POSITION:

Restricted for:

Development related - - - -
Other 51,058 1,689 3,579 70,708
Total net position $ 1,689 51,058 $ 3,579 $ 70,708 $
158
Draft
Police
Senior Equestrian
Outreach Unit Total
$ 1,012 66,452 $ 2,461,488 $
- - 602,205
- - 254,669
- - 5,851
- 50 1,592
1,012 66,502 3,325,805
- - 227,891
- - 227,891
- - 2,627,370
1,012 66,502 470,544
$ 1,012 66,502 $ 3,097,914 $
159
Draft
City of Oakdale
Custodial Funds
Combining Statement of Changes in Fiduciary Net Position For the year ended June 30, 2021
Senior Bridle
Housing Developer Refuse Ridge
Corporation Activity Collection CFD 2003-2
ADDITIONS:

Assessments $ - $ - $ - $ 298,323
Investment income 229 - - (1,379)
Miscellaneous - 321,982 - -
Transfers from City of Oakdale - - - -
Refuse collections - - 2,184,600 -
Total additions $ 229 $ 321,982 $ 2,184,600 $ 296,944
DEDUCTIONS:

Interest payments - - - 138,708
Principal and other debt payments - - - 140,000
Payments for goods and services - 250,160 2,163,517 11,685 Other miscellaneous disbursements - - - -
Total deductions - 250,160 2,163,517 290,393
Change in fiduciary net position 229 71,822 21,083 6,551 NET POSITION:

Beginning of year, as restated 20,768 51,681 233,916 564,371 End of year $ 20,997 $ 123,503 $ 254,999 $ 570,922
160
Draft
Bridle Bridle Sierra Heritage Bridle Crane/
Ridge Ridge Point Oaks Ridge South Patterson
CFD 2004-1 CFD 2005-1 Plan CFD 2007-1 Trail Trust Signal Trust $ 117,953 $ 228,614 $ - $ - $ - $ -
(632) (1,135) - (225) (1,099) (206)
- - - - - -
- - - - - -
- - - - - -
$ 117,321 $ 227,479 $ - $ (225) $ (1,099) $ (206)
52,798 110,722 - - - -
55,000 105,000 - - - -
11,630 11,575 - - - 188
- - - 18,016 - -
119,428 227,297 - 18,016 - 188
(2,107) 182 - (18,241) (1,099) (394)
207,354 439,105 (71,155) 18,241 1,150,219 210,840
$ 205,247 $ 439,287 $ (71,155) $ - $ 1,149,120 $ 210,446 161
Draft
City of Oakdale
Custodial Funds
Combining Statement of Changes in Fiduciary Net Position For the year ended June 30, 2021
Animal
Control K-9 Senior Center Police Range
Trust Unit Trust Trust
ADDITIONS:

Assessments - $ - $ - $ - $
Investment income 24 - 50 517
Miscellaneous 9,444 1,485 2,915 7,460
Transfers from City of Oakdale - - - 20,000
Refuse collections - - - -
Total additions $ 1,485 9,468 $ 2,965 $ 27,977 $
DEDUCTIONS:

Interest payments - - - -
Principal and other debt payments - - - -
Payments for goods and services 4,644 1,343 4,550 -
Other miscellaneous disbursements - - - -
Total deductions 1,343 4,644 4,550 -
Change in fiduciary net position 142 4,824 (1,585) 27,977 NET POSITION:

Beginning of year, as restated 46,234 1,547 5,164 42,731 End of year 51,058 $ 1,689 $ 3,579 $ 70,708 $
162
Draft
Police
Senior Equestrian
Outreach Unit Total
$ - - $ 644,890 $
- 733 (3,123)
- - 343,286
- - 20,000
- - 2,184,600
$ - 733 $ 3,189,653 $
- - 302,228
- - 300,000
- 524 2,459,816
- - 18,016
- 524 3,080,060
- 209 109,593
1,012 66,293 2,988,321
$ 1,012 66,502 $ 3,097,914 $
163
Draft

CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Meeting Date: April 18, 2022
To: Mayor Bairos and Members of the City Council
From: Jerry Ramar, Chief of Police
Subject: Consideration of a Resolution authorizing Staff to purchase a 2022 Ford Police Interceptor from Hillier Ford for the amount of $39,293.47 and outfit the vehicle with emergency vehicle equipment installed by Jays Tires in the total amount of $27,494.23 for a maximum total of $66,787.70 using funds from the
Supplemental Law Enforcement Fund 203.

I. BACKGROUND
A systematic and rational fleet replacement plan is an integral part of an effective fleet management plan, and it is simply not possible to have an effective fleet program where replacement funding and timing for replacement have not been identified. An old fleet of unreliable vehicles puts significant pressure on a fleet management program by raising demands on staff, shop space at Public Works, repair parts and maintenance funding. A poorly managed fleet also leads to unhappy employees when the personnel cannot have a fleet that they can rely on, on a daily basis.

A good fleet replacement program has two components: a methodology for identifying vehicles that should be replaced, which normally occurs based on age and usage-based replacement criteria, and a funding methodology that ensures an appropriate level of planning and funding is available to replace vehicles when they have reached the end of their useful lives.

It is the industry standard that vehicles be replaced between 100,000 miles and 125,000 miles. This standard is based on wear-and-tear of the vehicle, vehicle running hours, and the harsh and abusive use of police vehicles; police vehicles are driven harder and commonly pushed to their limits, reducing their life span. Using police vehicles over 125,000 miles exposes personnel to potential catastrophic failure, leaving us without enough vehicles in the fleet to operate patrol functions properly. Additionally, Oakdale Police Purchases the extended warranty for each of the vehicles, extending the warranty to 125,000 miles.

Police staff is requesting authorization to purchase a 2022 Ford Police Interceptor that will serve as a police patrol vehicle assigned to Patrol Operations and equipped as a K-9 vehicle. The new Ford Police Interceptor will replace an existing 2012 Chevrolet Tahoe, vehicle 45. This vehicle has served as a patrol vehicle/K-9 vehicle since arrival after being outfitted by Cooks Communications.

AGENDA ITEM: 11.2

CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Request for Authorization to Purchase and Outfit a Replacement Patrol Vehicles MEETING DATE: April 4th, 2022
II. DISCUSSION
This vehicle, 45, is part of the vehicle fleet plan and has been identified as a vehicle that should be replaced. The vehicle has reached the end of useful life based on the industry standard criteria; the age of the vehicle, mileage of the vehicle, vehicle runtime and the extended warranty expiring. Vehicle 45 serves as one of the fleet’s K-9 vehicles.

Oakdale Police Department personnel contacted four Ford dealers; Haidlen Ford (Oakdale), Hillier Ford (Escalon), Heritage Ford (Modesto) and Price Ford (Turlock).

We received a bid from Haidlen Ford and Hillier Ford. Haidlen Ford bid was higher than Hillier Ford and Haidlen would not be able to deliver the vehicle until fall. Hillier Ford also notified us during the bidding process that they would not be able to deliver a vehicle until fall. There is a nationwide shortage of Ford Explorer Police Interceptors and most Ford dealers cannot provide the Explorer Police Interceptor until Fall of 2022; police Departments that have not pre-ordered vehicles are on waiting lists.

Hillier Ford had several vehicles on order to supply to other police departments that had pre-ordered vehicles. There was a police department that had ordered two police interceptors, but then decided not to purchase them. This presented the opportunity for Oakdale Police Department to purchase the much-needed vehicle and take delivery in July. The Hillier Ford bid was as follows, and attached to this report, which includes the extended 125,000-mile bumper to bumper warranty:
• Hillier Ford - $39,293.47
There is a need for more police vehicles in the near future, as vehicle 31 needs to be replaced, and we intend to give Haidlen Ford the opportunity to fulfill our vehicle needs.

The other two Ford dealers were non-responsive to our request after multiple attempts to get their pricing.

The other component of the fleet plan is funding. Because we have been planning for the replacement of this vehicle, we have ensured that an appropriate level of funding of $39,293.47 is available to replace and equip the vehicle. The funds are in Supplemental Law Enforcement fund 203.

The Ford Police Interceptor is a highly reliable police vehicle. It is used daily throughout the country for municipal police services. The Ford Police Interceptor has been the industry leader in police patrol vehicles. The Ford Police Interceptors comes with an option to purchase a 125,000-mile extended warranty, which protects our investment.

Staff is also requesting outfitting of the vehicle with replacement emergency equipment along with additional equipment, including K-9 equipment, and installation by Jays Tires in the amount of $27,494.23. Jays Tires is a new fleet outfitting company that has extensive experience in vehicle mechanics and emergency vehicle

CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Request for Authorization to Purchase and Outfit a Replacement Patrol Vehicles MEETING DATE: April 4th, 2022
building. Additionally, they are located in Ceres instead of Fresno, which is an added cost savings.

III. FISCAL IMPACTS
The cost of the replacement vehicle for vehicle 45 is $39,293.47 and the purchase and installation of the emergency equipment is a maximum amount of $27,494.23 for a total of $66,787.70. The purchase will be made with existing funds in the supplemental law enforcement fund 203
IV. RECOMMENDATION
Staff recommends the City Council adopt the attached Resolution authorizing staff to purchase a 2022 Ford Police Interceptors from Hillier Ford for $39,293.47 and outfit the vehicle with emergency vehicle equipment installed by Jays Tires in the total amount of $66,787.70 using funds from the Supplemental Law Enforcement fund 203.

V. ATTACHMENTS
Attachment A: Resolution
Attachment B: Hillier Ford Bid
Attachment C: Jays Tires Quote

IN THE CITY COUNCIL OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2022-

RESOLUTION OF THE CITY OF OAKDALE CITY COUNCIL AUTHORIZING STAFF TO PURCHASE A NEW 2022 FORD POLICE INTERCEPTOR FROM HILLIER FORD FOR $39,293.47 AND OUTFIT WITH EMERGENCY VEHICLE EQUIPMENT BY JAY’S TIRES FOR $27,494.23 IN THE TOTAL AMOUNT OF $66,787.70 USING FUNDS FROM THE SUPPLEMENTAL LAW ENFORCEMENT FUND 203.

THE CITY OF OAKDALE CITY COUNCIL DOES HEREBY RESOLVE THAT:

WHEREAS, the Oakdale Police Department has a marked, 2012 Chevrolet Tahoe, Vehicle 45, that has been assigned to patrol for the past 10 years; and, WHEREAS, Vehicle 45 has approximately 129,000 miles, thousands of running hours, an expired warranty, continuous issues regarding maintenance and repair, and is being used past its expected useful life; and,
WHEREAS, the fleet maintenance plan had identified this vehicle as needing to be replaced in this fiscal year; and,
WHEREAS, Staff, recommends the replacement of the vehicle by purchasing a Ford Police Interceptors from Hillier Ford; and,
NOW, THEREFORE, BE IT RESOLVED that the CITY COUNCIL hereby authorizes staff to purchase a new 2022 Ford Police Interceptor from Hillier Ford for $39,293.47 and outfit the vehicles with emergency vehicle equipment by Jays Tires in the amount of $27,494.23 for a total of $66,787.70 to be funded from the Supplemental Law Enforcement fund 203.

THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 18th DAY OF APRIL 2022, by the following votes:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:

ATTEST
Coleen Anderson
Council Services & Legislative
Records Manager
SIGNED:

Cherilyn Bairos, Mayor

Tom Hillier Ford (209) 838-3535 ext 705 Main
3000 McHenry Ave (209) 841-6000 David Direct
Escalon, CA 95320 (209) 818-0908 Fax
www.tomhillierford.com
Quoted For Oakdale Police Department
Regarding 2022 Ford Police Interceptor
Date March 30, 2022
Item # 9192
Quantity 2
Price of Item $34,122.00
Sales Tax 8.375% $2,857.72
License & DMV Fees $- Exempt
California Elec. Registration $- Exempt
Doc Fee $-
California Tire Fee $8.75
Total $36,988.47 per vehicle
Total Bid Including All Fees $73,976.94 2 unit(s)
Exceptions or notes to the bid/quote:

None
Pricing valid as of today with current rebates and incentives. Pricing and equipment is done in accordance with specifications provided to Tom Hillier Ford by customer. Please contact David if you have any questions or need any more information - (209) 838-3535 ext. 705 or (209) 841-6000 direct or [email protected]

CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Date: April 18, 2022
To: Mayor Bairos and Members of the City Council
From: Cody Bridgewater, Public Works Superintendent
Reviewed by: Jeff Gravel, Public Services Director
Subject: Consideration of a Resolution Authorizing the Purchase of one Utility Truck from Haidlen Ford in the Amount of $61,607.42 and one from Steves Chevrolet in the Amount of $61,555.66 from the Sewer Capital Replacement Fund 621 and Water Capital
Replacement Fund 644 and Authorizing the Surplus of the 2008 Ford F250 and 1991 Chevrolet 1500
I. BACKGROUND
Fleet Services staff maintains a fleet of approximately 75 vehicles, excluding heavy equipment. Maintenance on the older vehicles continues to increase, both in frequency as well as cost, so staff has made it a priority to replace these vehicles as opportunity arises. The two new vehicles we will be replacing are:
2008 Ford F250 (1FTNF205X8ED13325): 117,664 miles, vehicle will not pass smog due to complete wiring harness that is no longer available Per Ford Dealer.
1991 Chevrolet 1500 (1GCEC14K7ME192833): 99,754 miles, Dash falling apart, cannot replace
The Final Fiscal Year 2021-22 budget included funds for two new utility vehicles, one for the Sewer Division and one for the Water Division.

II. DISCUSSION
Staff received three bids for the vehicles. They came in as follows:

1. Haidlen Ford, Oakdale $ 61,607.42

2. Steve’s Chevrolet, Oakdale* $ 61,555.66

3. CJDR, Morgan Hill** $ 59,812.78
Haidlen Ford and Steves Chevrolet were determined to be the lowest qualified bidders. The City has been in the market for new vehicles for a few months now, and availability is very scarce. Due to the price of the vehicles being so close, City Staff has decided to purchase one truck from Steves Chevrolet and one from Haidlen Ford. **CJDR of Morgan Hill was the lowest AGENDA ITEM: 11.3

CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Utility Vehicles Purchase
MEETING DATE: April 18, 2022
cost, however, using Local Vendor preference, the City can purchase the vehicles from Haidlen Ford and Steves Chevrolet due to the quotes being less than 4% difference (3.0%).

III. FISCAL IMPACT
As noted above, this fiscal year’s budget included $65,000 from each department for the vehicles in the Sewer Capital Replacement Enterprise Fund 621 and Water Capital Replacement Fund 624. The total cost for the two vehicles will be $123,163.08.

IV. RECOMMENDATION
That the City Council adopt the Resolution authorizing the purchase of one utility truck form Haidlen Ford in the amount of $61,607.42 and one from Steves Chevrolet in the amount of $61,555.66 from the Sewer Capital Replacement Fund 621 and Water Capital Replacement Fund 624 and Authorizing the Surplus of the 2008 Ford F250 and 1991 Chevrolet 1500
V. ATTACHMENTS
Attachment A: Draft City Council Resolution 2022-__
Attachment B: Purchase Agreements

IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2022-__

A RESOLUTION AUTHORIZING THE PURCHASE OF ONE UTILITY TRUCK FROM HAIDLEN FORD IN THE AMOUNT OF $61,607.42 AND ONE FROM STEVES CHEVROLET IN THE AMOUNT OF $61,555.66 FROM THE SEWER CAPITAL FACILITY FUND 621 AND WATER CAPITAL REPLACEMENT FUND 624 AND AUTHORIZE THE SURPLUS OF THE 2008 FORD F250 AND CHEVROLET 1991 1500
THE CITY OF OAKDALE CITY COUNCIL DOES HEREBY RESOLVE THAT:

WHEREAS, Maintenance on the older vehicles continues to increase, both in frequency and in cost, so staff has made it a priority to replace these vehicles as opportunity arises; and
WHEREAS, three bids were received for two utility trucks, one for the Sewer Division and one for the Water Division; and
WHEREAS, the low bidderS, using Local Vendor preference, for these vehicles is Haidlen Ford and Steves Chevrolet; and
WHEREAS, the bids from Haidlen Ford and Steves Chevrolet meets all bid specifications for the vehicles and is able to deliver the requested vehicles; and NOW, THEREFORE, BE IT RESOLVED that the CITY COUNCIL of the CITY OF OAKDALE hereby authorizes the purchase of one utility truck from Haidlen Ford in the amount of $61,607.42 one from Steves Chevrolet in the amount of $61,555.66 from the Sewer Capital Replacement Fund 621 and Water Capital Replacement Fund 624 and authorize the surplus of the 2008 Ford F250 and 1991 Chevrolet 1500.

THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 18th DAY OF APRIL, 2022, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:

SIGNED:

Cherilyn Bairos, Mayor
ATTEST:

CITY OF OAKDALE
City Council Resolution (Continued)
SUBJECT: Utility Trucks Purchase
MEETING DATE: April 18, 2022
Rouze Roberts
City Clerk

CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Meeting Date: April 18, 2022
To: Mayor Bairos and Members of the City Council
From: Cody Bridgewater, Public Works Superintendent
Reviewed By: Jeff Gravel, Public Services Director
Subject: Consider Adopting a Resolution Approving a Contract with T&S Construction Co., Inc. for the Sewer River Crossing Project in the amount of $6,791,500.00 as well as an
additional $931,285.00 for Construction Engineering and Inspections and $340,000.00 for Contingency for a Total Project Cost of $8,062,785.00 to be funded from Sewer
Capital Replacement Fund 621 CP 1516
I. BACKGROUND
The City of Oakdale (City) is planning to replace the existing 18-inch sewer crossing suspended over the Stanislaus River from the intersection of Oak Avenue and Kimball Street to the City Wastewater Treatment Plant. The existing sewer crossing was constructed in 1977 and is located above ground, supported by a utility bridge across the River. Two six-inch Modesto Irrigation District (MID) conduits, installed in 2003, also are supported on the bridge. The conduits provide electrical power for the WWTP. The 18-inch sewer conveys all of the wastewater from the City and is a critical asset. To improve the reliability and redundancy of the sewer system, a 3-barrel inverted siphon located below the River is proposed to replace the existing sewer crossing.

AGENDA ITEM: 11.4

CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: WWTP River Crossing Project
MEETING DATE: April 18, 2022
REPORT DATE: April 8, 2022
Project components
o Re-routing of existing collection system trunk sewers to an inverted siphon structure.
o An inverted siphon structure located in the upper portion of an empty lot near the river and intersection of Oak Avenue and Kimball Street which will be the transition point to the multi-barrel inverted siphons crossing under the River.
o Valves and fittings on the downstream portion of the alignment to transition from three siphons to one pipe
o A connection to existing piping upstream of the existing WWTP flow meter.

The existing pipeline results in surcharging of the collection system and is hydraulically limited during peak flow conditions. The Project will increase the pipeline size to address this deficiency. The increased pipeline size will not increase system capacity but will allow for the existing WWTP to realize its existing design capacity through improved delivery.

Construction Methods
Horizontal direction drilling (HDD) will be used to install the 3-barrel inverted siphon under the river. HDD is a trenchless construction method whereby a pipeline or pipelines are installed along an arcing drill path; beginning and ending at the ground surface and passing under the obstacle (i.e., the river) in between. HDD generally consists of three stages. The first stage involves directionally drilling a small diameter pilot hole along the design directional path. During the second stage, the pilot hole is reamed to a diameter suitable for installing the pipeline(s). The third stage consists of pulling the pipeline back into the enlarged hole (referred to as pull back).

Drilling fluids are continuously pumped to the drilling tool during all phases of the installation process to transport drilled spoils, reduce friction, and stabilize the hole. Drilling fluids consist of a mixture of water, bentonite, and/or polymers. The generated soil cuttings are mixed with the injected drilling fluids to create a slurry that is removed from the bore using a drilling fluid induced pressure gradient. Spent drilling fluids and spoils are then disposed of in an approved manner, such as a landfill.

An open cut portion of piping would be used from the end of the HDD operation to the connection point with existing piping.

CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: WWTP River Crossing Project
MEETING DATE: April 18, 2022
REPORT DATE: April 8, 2022
Construction Schedule
Construction is expected to begin in approximately the summer of 2022 with completion in 2023.

Community Outreach
Landowners located within 300 feet of the project were notified of the proposed project. The City has coordinated with the Oakdale Seventh Day Adventist Church (1290 Walnut Street – parcel extending to the intersection of N. Oak Avenue and Kimball Street) to address project staging at the southern end of the Project for its duration. Staging at the north end of the Project will occur on the City’s WWTP site. A strict adherence to construction hours is anticipated to prevent adverse impacts associated with noise near residences in the southern portion of the project site.

II. FISCAL IMPACT
Bids were received on Tuesday, March 15, 2022. Bid amounts were submitted per the table below.

CONTRACTOR BID AMOUNT
T&S Construction Co. Inc. $6,791,500.00
Mozingo Construction, Inc. $6,937,000.00
Mountain Cascade Inc. $7,628,550.00
Steve P. Rados, Inc. $7,773,776.00
The apparent low bidder is T&S Construction, Co. at $6,791,500.00. Staff is requesting an additional $931,285.00 for Construction Engineering and Inspections, and $340,000.00 for Contingency, for a total project cost of $8,062,785.00.

This is a budgeted item in the Final Budget for Fiscal Year 2021-2022 to be funded from Sewer Capital Replacement Fund 621 CP 1516.

III. RECOMMENDATION
Staff Recommends the City Council adopt a resolution approving a Contract with T&S Construction Co., Inc. for the Sewer River Crossing Project in the amount of $6,791,500.00 as well as an additional $931,285.00 for Construction Engineering and Inspections and $340,000.00 for Contingency for a Total Project Cost of $8,062,785.00 to be funded from Sewer Capital Replacement Fund 621 CP 1516

CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: WWTP River Crossing Project
MEETING DATE: April 18, 2022
REPORT DATE: April 8, 2022
IV. ATTACHMENTS
Attachment A: Draft City Council Resolution 2022-__
Attachment B: T&S Construction Agreement
Attachment C: Blackwater Consulting Scope of Work
Attachment D: Bennett Trenchless Scope of Work

IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2022-__

A RESOLUTION OF THE CITY OF OAKDALE CITY COUNCIL
APPROVING A CONTRACT WITH T&S CONSTRUCTION CO., INC. FOR

THE SEWER RIVER CROSSING PROJECT IN THE AMOUNT OF
$6,791,500.00 AS WELL AS AN ADDITIONAL $931,285.00 FOR
CONSTRUCTION ENGINEERING AND INSPECTIONS AND $340,000.00 FOR CONTINGENCY FOR A TOTAL PROJECT COST OF $8,062,785.00 TO BE FUNDED FROM SEWER CAPITAL REPLACEMENT FUND 621 CP 1516 THE CITY OF OAKDALE CITY COUNCIL DOES HEREBY RESOLVE THAT:

WHEREAS, the City of Oakdale (City) is planning to replace the existing 18-inch sewer crossing suspended over the Stanislaus River from the intersection of Oak Avenue and Kimball Street to the City Wastewater Treatment Plant; and, WHEREAS, construction is expected to begin in approximately the summer of 2022 with completion in 2023; and,
WHEREAS, bids were received on Tuesday, March 15, 2022 with the apparent low bidder is T&S Construction, Co. at $6,791,500.00; and,
WHEREAS, Staff is requesting an additional $931,285.00 for Construction Engineering/Inspections and $340,000.00 for Contingency, for a total project cost of $8,062,785.00; and,
WHEREAS, this is a budgeted item in the Final Budget for Fiscal Year 2021-2022 to be funded from Sewer Capital Replacement Fund 621 CP 1516.

NOW, THEREFORE, BE IT RESOLVED that the CITY COUNCIL of the CITY OF OAKDALE hereby approves a Contract with T&S Construction Co., Inc. for the Sewer River Crossing Project in the amount of $6,791,500.00 as well as an additional $931,285.00 for Construction Engineering and Inspections and $340,000.00 for Contingency for a Total Project Cost of $8,062,785.00 to be funded from Sewer Capital Replacement Fund 621 CP 1516

ATTACHMENT A

CITY OF OAKDALE
City Council Resolution 2017-___
THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 18th DAY OF APRIL 2022, by the following votes:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:

SIGNED:

Cherilyn Bairos, Mayor
ATTEST:

Rouze Roberts
City Clerk
Contract C-1

CONSTRUCTION AGREEMENT
THIS AGREEMENT made the 18th day of April , 20 22
by and between THE CITY OF OAKDALE, A Municipal Corporation, hereinafter designated as the owner, and T&S Construction, Inc. hereinafter designated as the Contractor.

WITNESSETH: That the Owner and the Contractor agrees to provide all required materials, labor transportation, equipment, facilities, services, incidentals necessary for construction of WASTEWATER RIVER CROSSING REPLACMENT PROJECT all in strict conformity with the Drawings and Contract Documents prepared by the Owner.

ARTICLE II: CONSTRUCTION DOCUMENTS: The Construction Documents consisting of the Invitation to Bidders, Proposal, Construction Agreement, the Specifications, all as listed under the Table of Contents, and the Drawings, together with all modifications and addenda included in these documents before their execution, all of which Construction Documents are made a part hereof.

ARTICLE III: CONTRACT TIME: It is hereby understood and agreed that the work under this Contract shall be completed within the following times for the work set forth in the Bid Proposal.

A. All work as set forth under Contract Bid Items within 450 calendar days.

ARTICLE IV: DAMAGES FOR DELAY: In case of failure on the part of the Contractor to complete the work within the time stipulated, plus any duly authorized extension of time, the parties hereby agree and recite that Owner's actual damages in the sum of $ 1,000.00 for each calendar day’s delay. Time is of the essence in the completion of this contract.

ARTICLE V: CONTRACT SUM: The Owner shall pay or cause to have paid to the Contractor, for the performance of the Contract, subject to additions and deductions described in Exhibit A hereof shall not exceed $6,791,500.00. In lawful money of the United States and shall be paid in payments in accordance with and subject to the provisions embodied in the Documents made a part of this contract. The contract sum as herein stipulated shall include all applicable taxes.

ARTICLE VI: CONTRACT ALTERATIONS: Any alteration or alterations made in the Drawings and Specifications which are a part of this Agreement, or in any provision of this Agreement, shall not operate to release any surety from liability on any bond required hereunder, and the consent to make such alterations is hereby given, and any surety on said bonds hereby waives the provisions of Section 2819 of the Civil Code.

ARTICLE VII: PRECEDENCE OF CONTRACT ELEMENTS: All parts of this Construction Agreement (also known as Contract) shall be construed with each other to be consistent wherever possible, but in the event any conflict shall occur with any of the Contract Documents, then the order of precedence shall be as follows:

Contract C-2
A. This Construction Agreement
B. Addenda
C. General & Supplementary Conditions
D. Technical Specifications
E. Improvement Plans
In this regard, if there is a conflict between the plans and the technical portions of the Specifications, quality shall be governed by the Specifications. In the event of conflict within the technical portions of the Specifications, a higher quality shall govern. If there is a conflict between quantities, the higher quantity shall be provided.

ARTICLE VIII: BONDS: Contractor shall furnish and deliver to Owner for its approval upon the execution of this Construction Agreement, two good and sufficient bonds issued by a Surety Company authorized to do business in the State of California and shall maintain such bonds during the entire life of the Construction Agreement. The Bonds shall be a Labor and Material Payment Bond and a Faithful Performance Bond in the sum of not less than 100 percent each of the Contract sum. No prepayment or delay in payment, change extension of time, alteration, or addition to the terms of the contract or to the work to be performed there under or the specifications accompany the same and no forbearance on the part of the Owner shall in any way affect the obligations of the surety on the bonds, and the extension of time, alteration, or addition to the terms of the Contract or to the work or to the specifications and forbearance and said surety does hereby waive the provisions of Section 2819 and 2845 of the California Civil Code.

ARTICLE XI: GENERAL INSURANCE: Contractor shall, at its expense, maintain in effect at all times during the duration of this Agreement not less than the following coverage and limits of insurances:

A. General Liability. Contractor shall maintain commercial general liability insurance with coverage as least as broad as Insurance Services Office form CG 00 01, in an amount not less than two million dollars ($2,000,000) per occurrence, four million dollars ($4,000,000) general aggregate, and two million dollars ($2,000,000) products damage and completed operations aggregate for bodily injury, personal injury and property damage. General liability polices shall provide or be endorsed using Insurance Services Office forms CG 20 10 to provide that City and its officers, officials, employees, and agents shall be additional insureds (‘the Additional Insureds”) under such policies.

An endorsement providing completed operations to the Additional Insureds, ISO form CG 20 37, is also required. For construction contracts, an endorsement providing completed operations to the Additional Insureds to the policy, shall be endorsed on each commercial general liability policy issued to Contractor for ten years after completion of the work.

B. Automobile Liability. Contractor shall maintain automobile liability insurance at least as broad as Insurance Services Office form CA 00 01 covering bodily injury and property damage for all activities of the Contractor arising out of or in connection with Work to be performed under this Agreement, including coverage for any owned, hired, non-owned or rented vehicles, in an amount not less than two million dollars ($2,000,000) combined single limit for each accident.

C. Workers Compensation. Contractor shall maintain Workers’ Compensation Insurance (statutory benefits) and Employer’s Liability Insurance (with limits of at least one millions dollars ($1,000,000)). Contractor shall submit to City, along with the certificate of insurance, a Waiver of Contract C-3
Subrogation endorsement in favor of City, its officers, agents, employees, and volunteers (unless otherwise approved by the City).

D. Pollution Coverage. Contractor shall provide a Contractors Pollution Liability form or other form acceptable to City providing coverage for liability arising out of sudden, accidental and gradual pollution and remediation. The policy limit shall be no less than two million dollars ($2,000,000) per claim. All activities contemplated in this agreement shall be specifically scheduled on the policy as “covered operations.” The policy shall provide coverage for the hauling of waste from the project site to the final disposal location, including non-owned disposal sites.

E. Umbrella or Excess Liability: Contractor shall obtain and maintain an umbrella or excess liability insurance policy with limits of not less than four million dollars ($4,000, 000) that will provide bodily injury, personal injury and property damage liability coverage at least as broad as the primary liability coverages set forth above, including commercial general liability and employer’s liability. Such policy or policies shall include the following terms and conditions:
• A drop down feature requiring the policy to respond if any primary insurance that would otherwise have applied provides to be uncollectible, in whole or in part for any reason; • Pay on behalf of working as opposed to reimbursement; • Concurrency of effective dates with primary policies; and • Insureds under primary policies shall also be insureds under the umbrella or excess policies with no additional restrictions.

F. Professional Liability: Design-build contractors shall maintain professional liability insurance that insures against professional errors and omissions that may be made in performing the Services to be rendered in connection with the Agreement, in the minimum amount of five million dollars ($5,000,000) per claim and in the aggregate. Any policy inception date, continuity date, or retroactive date must be before the effective date of this agreement, and Contractor agrees to maintain continuous coverage through a period no less than three years after completion of the services required by this agreement.

G. Certificates of Insurance. Prior to commencement of any work, Contractor shall provide City with certificates of insurance evidencing that all insurance and/or endorsements required by this Agreement have been obtained and are in full force and effect. Approval of the insurance by City shall not relieve or decrease any liability of Contractor. The certificates and policies shall provide that thirty (30) days’ written notice of any material change, reduction in coverage or cancellation of the insurance policies will be provided to City. In addition, in the event any change is made in the insurance carrier, policies or nature of coverage required under this Agreement, Contractor shall notify City prior to making such changes.

Such insurance shall include a provision for endorsement naming City, its officers, directors, employees and agents as additional insured’s with respect to liability arising out of the performance of any work under this Agreement, and providing that such insurance is primary insurance with respect to the interest of City and that any other insurance maintained by City is excess and not contributing insurance with the insurance required hereunder.

H. All insurance policies shall be issued by an insurance company currently authorized by the Insurance Commissioner to transact business of insurance in the State of California, with an A.M.

Best-assigned policyholders’ Rating of A- (or higher) and Financial Size Category Class VII (or larger), unless otherwise approved by the City.

Contract C-4
I. Maintenance of Coverage: Contractor shall procure and maintain, for the duration of the contract, insurance against claims for injuries to persons or damages to property, which may arise from or in connection with the performance of the Work hereunder by Contractor, his agents, representatives, employees or subconsultants as specified in this contract.

J. Proof of Insurance: Contractor shall provide to City, certificates of insurance and endorsements, as required, as evidence of the insurance coverage required herein, along with a waiver of subrogation endorsement for workers’ compensation. For policies using so-called “blanket” or “automatic insurance” “where required by contract” provisions, contractor must provide a copy of the policy language or the “blanket” endorsement. Insurance certificates and endorsements must be approved by City prior to commencement of performance. Current evidence of insurance shall be kept on file with City at all times during the term of this contract. City reserves the right to require complete, certified copies of all required insurance policies, at any time.

K. City’s Rights of Enforcement: In the event any policy of insurance required under this Agreement does not comply with these specifications, or is canceled and not replaced, City has the right, but not the duty, to obtain the insurance it deems necessary. Any premium paid by City will be promptly reimbursed by Contractor, or City will withhold amounts sufficient to pay premium from Contractor payments. In the alternative, City may cancel this Agreement.

L. Acceptable Insurers: All insurance policies shall be issued by an insurance company currently authorized by the Insurance Commissioner to transact business of insurance in the State of California, with an A.M. Best-assigned policyholders’ Rating of A- (or higher) and Financial Size Category Class VII (or larger), unless otherwise approved by the City.

M. Waiver of Subrogation: All insurance coverage maintained or procured pursuant to this agreement shall be endorsed to waive subrogation against City, its elected or appointed officers, agents, officials, employees, and volunteers, or shall specifically allow Contractor, or others providing insurance evidence in compliance with these specifications, to waive their right of recovery prior to a loss. Contractor hereby waives its own right of recovery against City, and shall require similar written express waivers and insurance clauses from each of its subconsultants.

N. Enforcement of Contract Provisions (non estoppel): Contractor acknowledges and agrees that any actual or alleged failure on the part of the City to inform Contractor of non-compliance with any requirement imposes no additional obligations on the City, nor does it waive any rights hereunder.

O. Primary and Non-contributory: For any claims related to this project, the Contractor's insurance coverage shall be primary insurance as respects the City, its officers, officials, employees, agents and volunteers. Any insurance or self-insurance maintained by the Entity, its officers, officials, employees, agents or volunteers shall be excess of the Contractor's insurance and shall not contribute with it.

P. Specifications not Limiting: Requirements of specific coverage features or limits contained in this Section are not intended as a limitation on coverage, limits or other requirements, or a waiver of any coverage normally provided by any insurance. Specific reference to a given coverage feature is for purposes of clarification only as it pertains to a given issue and is not intended by any party or insured to be all inclusive, or to the exclusion of other coverage, or a waiver of any type.

Q. Severability of Interests: The Contractor's insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the limits of the insurer's liability.

Contract C-5
R. Notice of Cancellation: Contractor agrees to oblige its insurance agent or broker and insurers to provide to City with thirty (30) days notice of cancellation (except for nonpayment for which ten (10) days’ notice is required) or nonrenewal of coverage for each required coverage.

S. City’s Right to Revise Specifications: The City reserves the right, at any time during the term of the contract, to change the amounts and types of insurance required by giving the Contractor ninety (90) days advance written notice of such change. If such change results in substantial additional cost to the Contractor, the City and Contractor may renegotiate Contractor’s compensation.

T. Self-insured Retentions: Any self-insured retentions must be declared to and approved by City. City reserves the right to require that self-insured retentions be eliminated, lowered, or replaced by a deductible. Self-insurance will not be considered to comply with these specifications unless approved by City.

U. Timely Notice of Claims: Contractor shall give City prompt and timely notice of claims made or suits instituted that arise out of or result from Contractor’s performance under this Agreement, and that involve or may involve coverage under any of the required liability policies.

V. Additional Insurance: Contractor shall also procure and maintain, at its own cost and expense, any additional kinds of insurance, which in its own judgment may be necessary for its proper protection and prosecution of the Work.

ARTICLE IX: ACCEPTANCE: Final inspection shall be made by the owner upon receipt of written notice from the Contractor stating that the work is substantially completed and ready for such inspection.

The work will be accepted in writing by the Owner when the work is found acceptable under the terms of the Contract and the Contract is fully performed and the work fully completed.

ARTICLE X: FINAL PAYMENT: Final payment shall be made within 35 days after filing the Notice of Completion, provided that the Contract be then fully performed and the work fully completed and duly accepted and also provided that no liens remaining unsatisfied are on file at that time.

The making and acceptance of the Final payment shall constitute a waiver of all claims by the Owner, other than those arising from unsettled liens from defects in materials and workmanship or from faulty work appearing after final payment, and of all claims by the Contractor, except those previously made and still unsettled. No payment or certificate issued to the Contractor shall be considered to be an acceptance of any of the work of the Contract.

ARTICLE XI: INDEMNITY: Contractor shall indemnify and hold harmless City, its officers, employees, agents and volunteers from and against all liability, loss, damage, expense, and cost (including, without limitation, reasonable legal counsel fees, expert fees and all other costs and fees of litigation) of every nature arising out of or in connection with Contractor’s negligence, recklessness, or willful misconduct in the performance of work hereunder, or its failure to comply with any of its obligations contained in this Agreement, except such loss or damage caused by the active negligence, sole negligence or willful misconduct of the City. It is expressly understood and agreed that the foregoing provisions are intended to be as broad and inclusive as is permitted by the law of the State of California and will survive termination of this Agreement.

Contract C-6
ARTICLE XII: ASSIGNMENT: The contract shall not be assigned or sublet as a whole, by either party without the written consent of the other. The Owner and the Contractor for themselves, their heirs, successors, executors, administrators, agents, representatives, and subcontractors do hereby agree to the full performance of the terms, conditions, provisions, and covenants herein contained.

ARTICLE XIII: ATTORNEY'S FEES: If any legal action, including arbitration, is necessary to enforce or interpret the terms of this agreement, the prevailing party shall be entitled to reasonable attorney's fees, which may be set by the Court or the Arbitrator, as the case may be, in the same action, or in a separate action brought for that purpose, in addition to any other relief to which he may be entitled.

IN WITNESS WHEREOF the parties execute this Agreement on the day and year first hereinabove written.

CITY OF OAKDALE CONTRACTOR
BRYAN WHITEMYER, City Manager Name:

Title:

ATTEST:

Rouzé Roberts
City Clerk
APPROVED AS TO FORM:

THOMAS HALLINAN, City Attorney

EXHIBIT A
Wastewater River Crossing Replacement Project (#8106962) 03/15/2022 03:00 PM PDT
Item Code Item Description UofM Quantity Unit Price Extension 1 Mobilization LS 1 $195,000.00 $195,000.00
2 Permitting LS 1 $40,000.00 $40,000.00
3 Field Investiagations LS 1 $50,000.00 $50,000.00
4 Inverted Siphon Structure LS 1 $700,000.00 $700,000.00 5 HDD for Triple Barrel Siphon LS 1 $2,650,000.00 $2,650,000.00 6 Contact Grouting LS 1 $25,000.00 $25,000.00
7 Piping Improvements at WWTP LS 1 $875,000.00 $875,000.00 8 Site Improvements at WWTP LS 1 $300,000.00 $300,000.00 9 Piping Improvements near Kimball St/River Ave/Oak Ave LS 1 $1,150,000.00 $1,150,000.00 10 Site Improvements near Kimball St/River Ave/Oak Ave LS 1 $180,000.00 $180,000.00 11 Bypass Pumping LS 1 $95,000.00 $95,000.00
12 Landscape Improvements LS 1 $240,000.00 $240,000.00
13 Sheeting and Shoring LS 1 $275,000.00 $275,000.00
14 Demobilization LS 1 $15,000.00 $15,000.00
15 Record Drawings LS 1 $1,500.00 $1,500.00
Base Bid Total: $6,791,500.00
T&S Construction Co., Inc.
602 LYELL DRIVE, MODESTO, CA 95356
T: 209.322.1820 | F: 209.222.4088 | www.blackwater-eng.com City of Oakdale
Construction Management Services
Wastewater River Crossing Replacement Project
Scope of Work
The City of Oakdale (City) has requested full-service construction management and inspection services for the Wastewater River Crossing Replacement Project. Black Water has developed a comprehensive scope to effectively manage the construction phase. This scope is based on the project requirements and our experience managing construction of similar projects. Each task includes services to be provided and a description of deliverables.

Scope of Work
Task 1 – Construction Observation and Inspection
This task includes site visits for construction inspection, observation, and quality assurance tasks to coordinate field activities with the contractor. Construction observation and inspection during the horizontal direction drilling operation will be coordinated with Bennett Trenchless Engineers. Black Water has budgeted one full-time inspector/resident engineer for this task. Hours may be reduced depending on City input and construction activities.

1.1 Field Inspections – Black Water will ensure quality assurance of the contractor’s work and serve as a liaison between the contractor and the City. This includes identifying and addressing potential issues early, such as utility conflicts, schedule issues, and design concerns before a problem occurs. Inspection services will include the following, and related documents will be submitted as deliverables.
• Provide written daily inspection reports on all activities performed by the contractor. • Verify of the materials and installation comply with contract documents and standards.
• Prepare and issue field orders, clarifications, and correction notices, as needed. This includes obtaining approval from City prior to issuance. • Verify the contractor is implementing a safety plan and safe practices. • Verify quantities for completed work.
• Document work and field conditions with progress photos. • Update as-built drawings as work progress.
• Identify and track potential deficiencies and prepare punch lists. Includes providing feedback on proposed remediation from the contractor.

Deliverables – Daily Reports weekly; copies of all field orders, clarifications, and correction notices; progress photos upon request.

1.2 Quality Assurance, Materials Testing, and Specialty Inspections – Black Water will implement a project-specific quality assurance plan for testing and accepting materials and work.

Materials will be accepted by field testing, and/or based on the manufacturer’s certificate of compliance. Black Water, along with Crawford & Associates, Inc. (CAI) will provide specialty 602 LYELL DRIVE, MODESTO, CA 95356
T: 209.322.1820 | F: 209.222.4088 | www.blackwater-eng.com inspections for soil compaction testing, cast-in-place concrete sampling and testing, rebar placement, and coating observation. Black Water will log and track all tests and retests and provide a final report documenting conformance with project requirements.

Deliverables – Monthly submittal of testing logs and final testing report.

Estimated Fee: $583,858
Task 2 – Project Administration and Documentation

2.1 Document Control – Black Water will manage and documents and contract files for the construction phase of the project. Black Water will track, file, and maintain copies of all project files including correspondence, RFIs, submittals, issues, and change order requests and provide paper copies of documents and or tracking logs as requested.

Deliverables – CD copy of all contract files at end of project or as requested. Paper copies of documents or logs as requested.

2.2 Schedule Management – Black Water will review the contractor’s baseline schedule to document the critical path, and verify that the activity durations, activity relations, and overall logic are reasonable and realistic. Monthly schedule updates will be reviewed for accuracy and confirm all working and non-working days, and resequencing are properly tracked and monitored, so that time impacts to the critical path can be accurately assessed, if needed.

Black Water will require the contractor to submit written request for non-working days and verify that impacts due to weather affected the current controlling operation. Black Water will require weekly 3-week look ahead schedules from the contractor and compare these with the current baseline schedule. Black Water will issue a Weekly Statement of Working Days (WSWD) report using Caltrans standard form. For complex schedule analysis, such as detailed time impact analysis or claims mitigation and negotiation, related schedule analysis will be included in Claims Resolution Work (beyond scope above), as described in Task 2.6.

Deliverables – Approved copies of baseline, baseline revisions, and monthly update schedules.

Update to schedule for CM services based on the contractor’s current schedule, if required.

Weekly issuance of WSWD form.

2.3 Submittal Management – Black Water will manage the submittal process and develop a log that lists all required submittals, review period, lead reviewer for each submittal (engineer, city, etc.). Black water will track the status of each submittal and review in the weekly meeting with the City and contractor. All submittals will be reviewed for completeness prior to being forwarded to the City for review. All comments will be compiled into a final response to the contractor. For more complex submittals, Black Water will conduct special meetings to facilitate the review process.

Deliverables – Submittal Tracking Log, copies of approved submittals (as requested). 602 LYELL DRIVE, MODESTO, CA 95356
T: 209.322.1820 | F: 209.222.4088 | www.blackwater-eng.com

2.4 Request for Information (RFI) Management – Black Water will manage all RFI’s received from the contractor and will review the RFI for completeness and provide an initial response prior to being forwarded to the City or Engineer for official response. All RFIs will be logged and tracked to ensure review times do not impact the work schedule.

Deliverables – RFI Tracking Log, copies of final RFIs (as requested).

2.5 Potential Change Order (PCO) and Contract Change Order (CO) Management – Black Water will track, evaluate, and negotiate PCOs and COs and provide a timely and accurate evaluation to mitigate time and cost impacts and contractor claims. Prior to requesting City approval, all change order requests will be evaluated by Black Water and will include the following:
• Review of contract documents for validity of requested cost and/or time. • Perform independent analysis to justify requested costs. • Obtain City approval prior to issuing a CO and starting CO work. • Prepare justification memos to assist with City approval. • Authorize and record labor, equipment, and materials used on force account work. • Track all force account work and Contractor’s Daily Extra Work Report, requiring contractor to obtain signature daily verifying records. • Log all PCOs and COs to track and manage construction budget.

Deliverables – PCO/CO Tracking Log, copies of final COs, justification memos and supporting documentation.

2.6 Potential Claims Mitigation and Management – Black Water will provide management and lead in resolving any potential contract claims throughout the duration of the contract. Black Water will log and respond to and Notice of Potential Claims and prepare justification documents and supporting evidence regarding claims. Black Water will review Daily Reports to verify the validity of contractor’s claims and assemble a memo to submit to the City for its review and use. Claims Resolution Work (beyond scope above), if any, is typically handled outside of the CM construction services and will be performed as an extra work item because the amount of work cannot be determined ahead of time.

Deliverables – Copies of Notices of Potential Claims, claim justification memos, responses, supporting documentation.

2.7 Contractor Monthly Pay Application Review – Black Water will review the contractor’s monthly pay application and provide recommendations to the City for approval for payments.

Black Water will require the contractor to submit a schedule of values to breakdown all lump sum bid items. Black Water will coordinate and meet with the contractor to reconcile any differences between the amount requested and CM estimates of work completed during the month.
602 LYELL DRIVE, MODESTO, CA 95356
T: 209.322.1820 | F: 209.222.4088 | www.blackwater-eng.com Deliverables – Final Schedule of Values, approved monthly progress payment application.

Estimated Fee: $105,740
Task 3 – Project Coordination and Correspondence

3.1 Project Liaison – Black Water serve as the main point of contact and will communicate regularly with Contractor, City Staff, Design Engineer, and Other Stakeholders to maintain successful working relationships and to provide effective and timely communications and solutions. Black Water will interact with the contractor on a daily basis and track daily activities and will track action items and help resolve outstanding issues and mitigate and/or eliminate extra costs or delay.

Deliverables – Copies of all written correspondence, such as transmittals, letters, change order requests, etc.

3.2 Meetings – Black Water will hold a preconstruction meeting and regular progress meetings with the City and contractor’s personnel to review construction progress and contractor’s 3- week look ahead schedule. This meeting will be used to facilitate planning of current and near future activities, review open RFIs, submittals, change orders, and potential issues. Black Water will discuss project safety and permit compliance as part of this meeting and will identify critical items and assign responsible parties specific action items to resolve.

Deliverables – Copies of all written correspondence, such as meeting minutes, transmittals, letters, change order requests, etc.

3.3 Monthly Reports – Black Water will prepare and submit a monthly report to the City that summarizes the overall project status, key activities completed, forecast of upcoming work, update on project schedule and budget, potential issues, change order status, and a selection of project photos. The report will include a copy of current submittal, RFI, and change order logs. A final report will be prepared at the end of the project summarizing the overall project.

Deliverables – Paper and electronic report each month during the construction phase of the project; final report.

Estimated Fee: $72,960
Task 4 – Project Close-Out

4.1 Operational and Maintenance (O&M) Manual Management – Black Water will log and track O&M Manuals in a similar fashion as submittals and perform and initial review to verify that all required information is included. Black Water will verify that all test results and warranties are included in the final O&M Manuals prior to submittal to the City. 602 LYELL DRIVE, MODESTO, CA 95356
T: 209.322.1820 | F: 209.222.4088 | www.blackwater-eng.com Deliverables – Paper and electronic report each month during the construction phase of the project; final report.

4.2 Review and Submit As-Built Record Drawings - Black Water will review the contractor’s as-built drawings during construction on a monthly basis. At project completion, the contractor will be required to prepare and submit as-built record drawings and Black Water will perform a final review for accuracy and completeness. Black Water will provide as-built record drawings to the City in a GIS compatible format for compliance with SB 865.

Deliverables – Paper and electronic report each month during the construction phase of the project; final report. Electronic as-built record drawings in GIS compatible format.

4.3 Delivery of Project Files – Project files will be maintained in electronic format. Electronic copies will be packaged and delivered at the end of the Project.

Deliverables – Delivery of electronic copies of final project files.

Estimated Fee: $33,080
TOTAL ESTIMATED FEE (Tasks 1 – 4): $795,638
Exclusions:

1. Construction Staking

2. Permitting

3. Environmental

4. Claims resolution work
No. Task Activity
Project
Manager
Resident
Engineer Inspector
Project
Engineer
CAD
Technician Admin
Black
Water
Total
Hours
Black Water
Fee
Other Direct
Costs
Crawford
Associates
(Geotechnical
Subconsultant) Total Fee
160 160 160 160 160 70
1 Construction Observation and Inspection 568 2,160 66 2,794 $447,040 $18,700 $107,380 $583,858 2 Project Administration and Documentation 64 412 170 34 680 $105,740 $105,740 3 Project Coordination and Correspondence 64 328 64 456 $72,960 $72,960 4 Project Close‐Out 6 120 32 40 20 218 $33,080 $33,080
Total for Scope of Work 134 1,428 332 54 4,148 $658,820 $107,380 $795,638 Notes1. Subconsultants (geotechnical) and expenses are included and charged at cost plus 10%.

2. Black Water Consulting Engineers will gladly discuss the assumptions, timing, and fees shown herein to negotiate an equitable fee with the City of Oakdale.3. The cost proposal is based on a construction contract duration of 450 working days plus 1 month for project closeout activities. 4. Construction Management and geotechnical subconsultant services required for the project shall be paid on a time and material basis, and the cost proposal is developed to determine a "Not to Exceed" contract value for the proposed construction contract duration noted above. Geotechnical fees included in this cost proposal include up to 200 (ea) concrete cylinder test, 200 (ea) nuclear gauge compaction tests, and 68 site visits - 4 hours per visit.5. Other Direct Costs under Construction Observation and Inspection are for vehicle costs. Vehicle costs are included as an allowance to develop an "Not to Exceed" contract value. Proposed vehicle costs will be billed at a rate $650/month and mileage will be billed at the IRS Standard Mileage Rate.

CITY OF OAKDALE

WASTEWATER RIVER CROSSING REPLACEMENT PROJECT

CONSTRUCTION MANAGEMENT SERVICES

ESTIMATED FEE SCHEDULE
Senior Project
Manager Senior Scientist
$245/hr $230/hr
1 1.1 4 $920

1.2 4 40 $19,140

1.3 8 32 $9,320
12 76 $38,700
2 2.1 5 66 $18,645

2.2 15 198 $49,215

2.3 5 66 $18,645

2.4 20 $10,442
25 350 $96,947
TOTAL 37 426 $135,647
Engineering Services During Construction
Participate in Pre-Construction Meeting
-Assume virtual attendance
Respond to RFIs and Change Order Requests during
Construction for Trenchless Components
-Assume 2 RFIs
-Assume 1 COR
Submittal Review for Trenchless Components
-Assume two rounds of resubmittals for HDD
-Assume one round of resubmittals for pipe and contact
grouting
Onsite Inspection: Swab and Pullback
-Assume 6 days per week, 10 hours per day, 1 week
- Includes 1 hour/day for writing daily inspection report Expenses for Inspector
- Assume 4 hours travel/trip, 170 miles/trip @ $0.585/mi - Assume 5 hotel nights/week
- Asusme 6 days M&IE/week
Onsite Inspection: Pilot Bore
-Assume 6 days per week, 10 hours per day, 1 week
-Includes 1 hour/day for writing daily inspection report Onsite Inspection: Reaming Activities
-Assume 6 days per week, 10 hours per day, 3 weeks
-Includes 1 hour/day for writing daily inspection report Proposed Scope and Estimated Fee for Bennett Trenchless Engineers Engineering Services During Construction
City of Oakdale - Wastewater River Crossing Replacement Project Subtotal Task 2 - Inspection Services
Task # Task Description and Deliverables Subtotal
Subtotal Task 1 - ESDC
Inspection Services
March 18, 2022

CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Date: April 18, 2022
To: Mayor Bairos and Members of the City Council
From: Albert Avila, Finance Director
Subject: Authorize City Manager to Execute Agreement with Tony’s Plumbing Service Inc. in the Amount of $21,975
Funded by Facilities Maintenance Fund 540
I. BACKGROUND
The sewer line that serves the older bathrooms of the Police Department became clogged multiple times in the last year. Each time the line was clogged the City had to hire a plumber to unplug the line. Upon further inspection this line was found to be an old cast iron pipe which needs to be rehabilitated to ensure that the sewer line does not continue to clog.

Additionally, these bathrooms and the sewer line serving them are on the north side of the building and are not a part of the recent Police Building Rehabilitation project.

II. DISCUSSION
As part of the of the investigation into this ongoing problem, a camera was inserted in the sewer line revealing old cast iron lines that are severely pitted, causing various paper products to catch when they are flushed. We began researching the options for a long-term fix. The plumber recommends that a PVC liner be installed inside the sewer pipe. This is the most cost-effective option as the removal of these lines would be much more expensive. Staff agrees with the plumber’s recommendation.

Since the lining of a sewer pipe requires specialized equipment, there are not many companies that perform this service. We contacted the Trenchless Company from Sacramento, but based on the scope of the job they did not feel that it would be worth their time. We contacted Roto Rooter, but they stated that specialized work is done by their Southern California office and that the scope of the job is so small that they would not even bid on it. The only bidder is Tony’s Plumbing Service Inc. from Modesto.

The proposal from Tony’s Plumbing Service is $21,975. The funds are available in the Facility Maintenance Fund 540. By moving forward with this repair work, the City is protecting a valuable community asset that will be used by the Oakdale Police Department for many years to come.

AGENDA ITEM: 11.5

CITY OF OAKDALE
City Council Staff Report (Continued)
III. FISCAL IMPACT
City staff with the support of the City Council has worked hard to make sure funds are set aside for unforeseen circumstances such as this. Funds have been budgeted in the Facilities Maintenance Fund 540 for this purpose.

There is no impact on General Fund.

IV. RECOMMENDATION
Staff recommends that the City Council adopt a resolution approving the contract with Tony’s Plumbing Service Inc. in the amount of $21,975 funded by Facilities Maintenance Fund 540.

V. ATTACHMENT

1. Draft Resolution

2. Tony’s Plumbing Service Inc. Agreement

IN THE CITY COUCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2022- ____

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF OAKDALE
AUTHORIZING THE CITY MANAGER TO EXECUTE A CONTRACT WITH TONY’S PLUMBING SERVICE, INC. IN THE AMOUNT OF $21,975.00 FROM FACILITIES MAINTENANCE FUND 540.

WHEREAS, Finance Director Albert Avila presented a Staff Report to the City Council regarding the installation of a PVC lining for the faulty sewer pipe in the Police Department; and, WHEREAS, bids were solicited from three Companies, yielding a sole bid from Tony’s Plumbing Service Inc.; and,
WHEREAS, this is a budgeted item in Facilities Maintenance Fund 540; NOW, THEREFORE, BE IT RESOLVED THAT THE CITY COUNCIL of the CITY OF OAKDALE, hereby approves the Contract with Tony’s Plumbing Service Inc.; and authorizes the City Manager, on behalf of the City of Oakdale, to take any and all actions necessary to implement the foregoing resolution.

THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 18th day of April 2022, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:
___________________________________________
Cherilyn Bairos, Mayor
ATTEST:
_____________________________________
Rouzé Roberts, City Clerk
ATTACHMENT 1
AGREEMENT FOR SERVICES BETWEE�

THE CITY OF OAKDALE
AND
Tony's Plumbing Sen•ice Inc
This AGREEME T FOR SERVICES ("Agreement") is made and entered into this _18th_ day of _April_, 2022, by and between the City of Oakdale, a California municipal corporation ("City'') and _Tony's Plumbing Service Inc., a�. ("Contractor") City and Contractor may herein be referred to individually as a"�" and collectively as the "Parties". There are no other parties to this Agreement.

RECITALS
A. City desires to retain the services of Contractor to perform work in connection with Lining of Existing Sewer Line in the Police Department (the "Project").

B. Contractor has submitted a proposal to City that includes a scope of proposed services, attached hereto and described more fully in Exhibit A ("Serv ices"). Contractor desires to
perform the Services, on the terms and conditions set forth herein.

C. Contractor represents that it is qualified, willing and able to provide the Services to City, and that it will perform Services related to the Project according to the rate schedule attached hereto and described more fully in Exhibit A (the "Rates").

NOW, THEREFORE, in consideration of the promises and covenants set forth below, the Parties agree as follows:

AGREEMENT
Section 1. Description of Work.
(a) Services. Contractor shall perform the Serv
ices described in Exhibit A, subject to the
terms and conditions set forth herein. Contractor shall provide all labor, equipment, material and supplies required or necessary to properly, competently and completely perfonn the work or render the Services. Contractor shall detennine the method, details and means of doing the work or rendering the Serv
ices, however, Contractor shall not receive additional compensation for the performance of any services unless they are included in Exhibit A, or the Parties otherw ise agree in
writing.
(b) Modification of Services. Only the City Manager may authorize extra or changed work. Failure of Contractor to secure such a wrinen authorization for extra or changed work shall constitute a waiver of any and all right to adjustment in the Agreement price or Agreement time due to such unauthorized work and thereafter Contractor shall be entitled to no compensation whatsoever for the performance of such work. Contractor further waives any and all right or remedy by way of restitution or quantum merit for any and all extra work performed without such express and prior written authorization of the City Manager.

ATTACHMENT 2
Section 2. Compensation. Contractor shall perform the Services according to the Rates set forth in Exhibit A, provided that in case shall the work exceed $21,975.00 Section 3. Term. This Agreement shall commence on the Effective Date and will continue in effect until the Services provided herein have been completed ("Term"), unless sooner tenninated as provided in Section 9. Contractor, however, shall not commence the performance of the Services until it has been given notice by City ("Notice to Proceed'').

Section 4. Payment. City shall pay Contractor for all Services described in Exhibit A that are actually performed, and Contractor agrees to accept compensation as provided in Exhibit A. On a monthly basis, Contractor shall provide City, in reasonable and understandable detail, a description of the Services rendered, and in accordance with the Rates. If the work is satisfactorily completed, City shall pay such invoice within thirty (30) days of its receipt. If City disputes any portion of any invoice, City shall pay the undisputed portion within the time stated above, and at the same time advise Contractor in writing of the disputed portion. Failure to accomplish work in any given month may subject Contractor to a reasonable amount of financial retention from that month's invoice until the situation is corrected.

Section 5. Representations of Contractor. City relies upon the following representations by Contractor in entering into this Agreement:
(a) Standard of Care. City has relied upon the professional ability and training of Contractor as a material inducement to enter into this Agreement. Contractor hereby warrants that it is qualified to perform the Serv
ices provided in Exhibit A, using generally accepted construction practices and standards, in compliance with all applicable federal, state and local laws. Contractor's failure to comply with any laws, ordinances, codes or regulations applicable to the performance of the Services hereunder shall constitute a breach of contract. In cases where standards conflict, the standard providing the highest degree of protection shall prevail.

If a death, serious personal injury or substantial property damage occurs in connection with the performance of this Agreement, Contractor shall immediately notify the City's risk manager by telephone. If any accident occurs in connection with this Agreement, Contractor shall promptly submit a written report to City. This report shall include the following information: (a) name and address of the injured or deceased persons; (b) name and address of Contractor's subcontractor, if any; (c) name and address of Contractor's liability insurance carrier; and (d) a detailed description of the accident, including whether any of City's equipment, tools or materials were involved.

If a release of a hazardous material, substance, or waste occurs in connection with the performance of this Agreement, Contractor shall immediately notify City. Contractor shall not store hazardous materials or hazardous waste within the City limits without a proper permit from City. (b) Independent Contractor. In performing the Services, Contractor shall act as an independent contractor and shall have control of the work and the manner in which it is performed.

Contractor is not to be considered an agent or employee of City, and is not entitled to participate in any pension plan, insurance, bonus, or other benefits City may provide its employees. In the event

AGREEME T FOR CONSTRUCTION SERVICES
City of Oakdale and Tony's Plumbing Service Inc.

Page 2 of 11 ends

Oakdale City CouncilApril 18, 2022

Oakdale City Council
April 18, 2022