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 17, 2023 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. The meeting will be televised on Comcast Channel 7 and available for public viewing on Livestream at https://livestream.com/cityofoakdale.
Mayor Cherilyn Bairos
Mayor Pro Tem Christopher Smith Council Member Bob Amaral Council Member Fred Smith Council Member Kayleigh Gilbert 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 Jesse Fernandes of River Oak Grace Community Church.
5. Presentations/Acknowledgements
5.1 Recognizing the Oakdale Soccer Girls 2014 – 2022 Fall League Champions.
5.2 Presentation by Dave White, Chief Executive Officer for Opportunity Stanislaus - Opportunity Stanislaus Update.
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 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 9.8. Unless there is discussion by a member of the audience/Council they may be approved in one motion.
CITY OF OAKDALE
CITY COUNCIL
REGULAR MEETING AGENDA
Monday, April 17, 2023
Next City Council Resolution: 2023-033 Next Ordinance: 1285
9.1 Approve the Regular City Council Meeting Minutes of April 3, 2023.
9.2 Receive and file the Warrant List for the period March 30, 2023 through April 10, 2023.
9.3 Waive all readings of Ordinances and Resolutions, except by Title.
9.4 By Minute Order, approve Tree Removal Request One (1) Oak Tree Located at 105 Little Johns Creek Drive.
9.5 Approve by Minute Order, “Garden Mural” Design located on North Yosemite Avenue.
9.6 By Minute Order, reject claim for damages by Chris Sauls.
9.7 Consider a Resolution authorizing Staff to surplus police patrol vehicle 35, a 2017 Ford Police Interceptor, which was involved in a collision and determined to be a totaled vehicle.
9.8 Consider a Resolution of concurrence and support of Stanislaus County to submit the Draft 2023-2024 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 Consider a Resolution to review and accept the 2021-2022 Fiscal Year Financial Audit.
Recommended Action: By Minute Order accept the 2021-2022 Fiscal Year Financial Audit.
11.2 Consider a Resolution accepting the Fiscal Year 2020-2021 and 2021-2022 Annual Report on Development Impact Fees (AB 1600 Report).
Recommended Action: Adopt a Resolution accepting the Fiscal Year 2020-2021 and 2021-2022 Annual Report on Development Impact Fees (AB 1600 Report).
12. City Manager’s Report
12.1 April 2023 Department Reports
13. City Council Items
14. Adjournment
The next Regular meeting of the Oakdale City Council will be held Monday, May 1, 2023 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).
CITY OF OAKDALE
CITY COUNCIL
REGULAR MEETING AGENDA
Monday, April 17, 2023
Next City Council Resolution: 2023-033 Next Ordinance: 1285 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, 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 17, 2023 at the City Council Chambers, 277 North Second Avenue, Oakdale, CA, 95361 on April 13, 2023.
Dated: April 13, 2023 /s/ Colleen Andersen
Colleen Andersen, Deputy City Clerk
Council Services and Legislative Records Manager
AGENDA ITEM 5.1
Certificate of Recognition to Oakdale Soccer Club 2014 Girls Fall 2023 League Champions
AGENDA ITEM 5.2
Presentation by Dave White, Chief Executive Officer Opportunity Stanislaus - Opportunity Stanislaus Update
CITY OF OAKDALECITY COUNCIL
REGULAR MEETING MINUTES
City Council Chambers
277 North Second Avenue
Oakdale, CA 95361
“Cowboy Capital of the World”
Monday, April 3, 2023 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 Bob Amaral
Absent: Council Member Kayleigh Gilbert
Staff Present: City Manager Bryan Whitemyer
` City Attorney Tom Hallinan
Finance Director Albert Avila
Public Services Director Jeff Gravel
Chief of Police Jerry Ramar
Fire Deputy Chief Tim Tietjen
Management Analyst Amber Jones
Council Services Manager/Deputy City Clerk Colleen Andersen
3. Pledge of Allegiance
Mayor Bairos led the pledge of allegiance.
4. Invocation
Pastor Jeff Holder with the Community United Methodist Church offered the invocation.
5. Closed Session Report
Mayor Bairos reported out of the Closed Session
6. Presentations/Acknowledgements
6.1 Proclamation declaring April as Aviation Appreciation Month.
The Mayor and Members of the City Council presented a Proclamation declaring April as Aviation Appreciation Month.
6.2 Recognizing Oakdale Soccer Club 2012 Boys – Winter 2023 League Champions.
The Mayor and Members of the City Council recognized the Oakdale Soccer Club 2012 Boys as Winter 2023 League Champions.
7. Additions/Deletions
Mayor Bairos asked if there were any changes to the agenda. There were none.
8. Public Comments
Mayor Bairos opened Public Comment.
AGENDA ITEM 9.1
CITY OF OAKDALE
CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 3, 2023
Next City Council Resolution: 2023-030 Next Ordinance: 1284 The following spoke during Public Comment:
Gary Jones with the Oakdale Community Garden.
Savannah Sprague with LOVE Oakdale
Jacob Faulder Field Representative with Senator Alvarado-Gil’s Office Alice Garcia, Resident
Elizabeth Wight, Resident
Steve Park, Valley Art Association
Yvonne Yeagers, Oakdale Library
There being no further public comment, Mayor Bairos closed the Public Comment period.
9. Appointment to Boards, Commissions, Committees
9.1 By Minute Order, approve the reappointment of Jean Cavanaugh and Carol Anne Lyda to the Senior Citizen Advisory Board for a four-year term to expire April 2027.
MOTION
To approve the reappointment of Jean Cavanaugh and Carol Anne Lyda to the Senior Citizen Advisory Board for a four-year term to expire April 2027.
Moved by Mayor Pro Tem Smith, and seconded by Council Member Smith and PASSED AND ADOPTED this 3rd day of April 2023, by the following vote:
AYES: COUNCIL MEMBERS: C. Smith, F. Smith, Amaral, Bairos (4) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: Gilbert (1)
ABSTAINED: COUNCIL MEMBERS:None (0)
10. City Council Consent Agenda
The consent agenda is comprised of Items 10.1 through 10.8. Unless there is discussion by a member of the audience/Council they may be approved in one motion.
10.1 Approve the Regular City Council Meeting Minutes of March 20, 2023.
10.2 Receive and file the Warrant List for the period March 10, 2023 through March 29, 2023.
10.3 Waive all readings of Ordinances and Resolutions, except by Title.
10.4 By Minute Order, approve Co-Sponsored Special Event Application submitted by Lisa Kjeldgaard, on behalf of Love Oakdale, to hold the annual Love Oakdale Event on Saturday, April 29, 2023.
10.5 By Minute Order, approve Co-Sponsored Special Event Application submitted by Steven Park of the Valley Art Association to hold their annual art show on March 7-10, 2024 at the Gene Bianchi Community Center.
10.6 By Minute Order, approve the February 2023 Treasurer’s Report.
CITY OF OAKDALE
CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 3, 2023
Next City Council Resolution: 2023-030 Next Ordinance: 1284
10.7 Second reading by title only and adoption of Ordinance 1284 of the City of Oakdale, an Ordinance Amending Chapter 7 Building Codes, Administration and Enforcement and Systems Development Charges of the Oakdale Municipal Code adopting the 2023 Building Code with local amendments.
10.8 By Minute Order, reject claim for damages by John Morrisette.
MOTION
To approve the City of Oakdale City Council April 3, 2023, Consent Agenda.
Moved by Mayor Pro Tem Smith, and seconded by Council Member Smith and PASSED AND ADOPTED this 3rd day of April 2023, by the following vote:
AYES: COUNCIL MEMBERS: C. Smith, F. Smith, Amaral, Bairos (4) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: Gilbert (1)
ABSTAINED: COUNCIL MEMBERS:None (0)
Motion carried 4/0 by City Council roll call vote.
11. Public Hearings
12. Staff Reports
12.1 Consider a Resolution Authorizing the City Manager to execute a Contract with Halcyon Creek, Inc. dba Mid Valley IT for Information Technology Support Services.
Finance Director Avila provided a summary of the staff report.
Staff responded to questions from the City Council.
Mayor Bairos opened the item for public comment. With no public comment, Mayor Bairos brought the item back to the City Council and asked for a motion to be made on this item.
MOTION
Adopt City of Oakdale City Council Resolution 2023-030, authorizing the City Manager to execute a contract the Halcyon Creek Inc. dba Mid Valley IT for Information Technology Support Services.
Moved by Mayor Pro Tem Smith, and seconded by Council Member Smith and PASSED AND ADOPTED this 3rd day of April 2023, by the following vote:
AYES: COUNCIL MEMBERS: C. Smith, F. Smith, Amaral, Bairos (4) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: Gilbert (1)
ABSTAINED: COUNCIL MEMBERS:None (0)
Motion carried 4/0 by City Council roll call vote.
CITY OF OAKDALE
CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 3, 2023
Next City Council Resolution: 2023-030 Next Ordinance: 1284
12.2 Consider a Resolution approving the Fiscal Year 2022-2023 Mid-Year Budget.
City Manager Whitemyer provided a Point Presentation.
Staff responded to questions from the City Council.
Mayor Bairos opened the item for public comment. With no public comment, Mayor Bairos brought the item back to the City Council and asked for a motion to be made on this item.
MOTION
Adopt City of Oakdale City Council Resolution 2023-031, approving the Fiscal Year 2022-2023 Mid-Year Budget.
Moved by Council Member Smith, and seconded by Mayor Pro Tem Smith and PASSED AND ADOPTED this 3rd day of April 2023, by the following vote:
AYES: COUNCIL MEMBERS: F. Smith, C. Smith, Amaral, Bairos (4) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: Gilbert (1)
ABSTAINED: COUNCIL MEMBERS:None (0)
Motion carried 4/0 by City Council roll call vote.
12.3 Consider a Resolution authorizing the purchase of two 2023 BMW R1250RT-P Motorcycles from Modesto BMW for the individual price of $32,919.38, a total price of $65,838.76, outfitting the motorcycle with signage from Modesto Signs in the amount of $732.91, for a total amount of $66,571.67, using funds from Supplemental Law Enforcement Fund 203 and surplus the 2012 Harley Davidson Motorcycle.
Police Chief Ramar provided a Point Presentation.
Staff responded to questions from the City Council.
Mayor Bairos opened the item for public comment. With no public comment, Mayor Bairos brought the item back to the City Council and asked for a motion to be made on this item.
MOTION
Adopt City of Oakdale City Council Resolution 2023-032, authorizing the purchase of two 2023 BMW R1250RT-P motorcycles from Modesto BMW for the individual price of $32,919.38, a total price of $65,838.76 outfitting the motorcycle with signate from Modesto Signs in the amount of $732.91, for a total amount of $66,571.67, funded by Supplemental Law Enforcement Fund 203 and surplus the 2013 Harley Davidson motorcycle.
Moved by Council Member Smith, and seconded by Mayor Pro Tem Council Member Smith and PASSED AND ADOPTED this 3rd day of April 2023, by the following vote:
CITY OF OAKDALE
CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 3, 2023
Next City Council Resolution: 2023-030 Next Ordinance: 1284 AYES: COUNCIL MEMBERS: F. Smith, C. Smith, Amaral, Bairos (4) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: Gilbert (1)
ABSTAINED: COUNCIL MEMBERS:None (0)
Motion carried 4/0 by City Council roll call vote.
13. City Manager’s Report
None.
14. City Council Items
13.1 City Council Member appointments to City Boards, Commissions, Committees and Regional Boards for 2023.
City Manager Whitemeyer stated due to Council Member Amaral’s schedule he is not able to be an alternate on the StanCOG Policy Board, Staff is recommending the Council nominate another alternate. In addition, Staff is suggesting to on the Senior Citizen’s Advisory Commission to move the Mayor as the alternate and Council Member Amaral as the alternate.
Staff responded to questions from the City Council.
Mayor Bairos opened the item for public comment. With no public comment, Mayor Bairos brought the item back to the City Council and asked for a motion to be made on this item.
MOTION
By Minute Order approving the amendment to the City Council Member appointment as follows: Mayor Pro Tem Smith will be the alternate on the StanCOG Policy Board and on the Senior Citizen Advisory Commission, Council Member Amaral will be the primary and Mayor Bairos will be the alternate.
Moved by Council Member Smith, and seconded by Mayor Pro Tem Smith and PASSED AND ADOPTED this 3rd day of April 2023, by the following vote:
AYES: COUNCIL MEMBERS: F. Smith, C. Smith, Amaral, Bairos (4) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: Gilbert (1)
ABSTAINED: COUNCIL MEMBERS:None (0)
Motion carried 4/0 by City Council roll call vote.
Mayor Pro Tem Smith announced the following:
• Friends of Library Book Sale – April 15th
• Oakdale Garden Club Plant Sale – April 15th
• Astro Spring Fling – April 15th
Mayor Bairos announced the following:
CITY OF OAKDALE
CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 3, 2023
Next City Council Resolution: 2023-030 Next Ordinance: 1284 • Planning Commission Meeting moved to April 4th at 6:00 p.m. • Chamber of Commerce Arrest Round up on April 6th at 8:00 a.m. • Rodeo Queen Coronation, April 6th 5-7 p.m.
• Rodeo Weekend, Parade, Saturday, April 8th 9:00 a.m.
15. Adjournment
The next Regular meeting of the Oakdale City Council will be held April 17, 2023 at 7:00 p.m. in the Council Chambers. There being no further business, Mayor Bairos adjourned the meeting at 7:58 p.m.
ATTEST: APPROVED:
Colleen Andersen, Deputy City Clerk Cherilyn Bairos, Mayor Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/30/2023 - 4/10/2023
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item)Vendor: 5555555 ‐ *03/20/2023 RUEDA, THOMAS 2/17 RUEDA, THOMAS 152598 645‐4160‐427006 PURCHASE REIMBURSEMENT 43.3303/28/2023 ANDERSEN, COLLEEN 3/13‐17 ANDERSEN, COLLEEN 152599 110‐1130‐416002 MILEAGE REIMBURSEMENT 157.5603/31/2023 JOU, SEAN 4/3‐7 2023 JOU, SEAN 152597 210‐2140‐416002 5 DAY TRAINING PER DIEM 205 Vendor 5555555 ‐ * Total: 405.89
Vendor: 9999999 ‐ *03/24/2023 EPIC ENERGY EPIC ENERGY 152600 110‐202‐0100 REFUND ‐ OVERPAID 50 Vendor 9999999 ‐ * Total: 50
Vendor: 727 ‐ A SIMPLE SOLUTION04/01/2023 01985 A SIMPLE SOLUTION 152601 622‐4152‐425003 A SIMPLE SOLUTION ANSWER 71.404/01/2023 01985 A SIMPLE SOLUTION 152601 645‐4160‐425003 A SIMPLE SOLUTION ANSWER 71.4 Vendor 727 ‐ A SIMPLE SOLUTION Total: 142.8
Vendor: 504 ‐ ABS DIRECT INC.03/28/2023 131473 ABS DIRECT INC. 152602 622‐4153‐425003 LATE NOTICES 222.9703/28/2023 131473 ABS DIRECT INC. 152602 622‐4153‐429000 LATE NOTICES 327.48 03/28/2023 131473 ABS DIRECT INC. 152602 645‐4161‐425003 LATE NOTICES 222.96 03/28/2023 131473 ABS DIRECT INC. 152602 645‐4161‐429000 LATE NOTICES 327.48 Vendor 504 ‐ ABS DIRECT INC. Total: 1100.89
Vendor: 558 ‐ ALARMCO OF MODESTO03/28/2023 313709 ALARMCO OF MODESTO 152603 645‐4160‐425003 MONTHLY MONITORING SERV 225 Vendor 558 ‐ ALARMCO OF MODESTO Total: 225
Vendor: 01107 ‐ ALLIANCE HOME REPAIR03/10/2023 HANGAR ALLIANCE HOME REPAIR 152604 657‐4170‐424001 HANGAR REAPIR ‐ DOOR 116 250 Vendor 01107 ‐ ALLIANCE HOME REPAIR Total: 250
Vendor: 1469 ‐ ALPHA ANALYTICAL LABORATORIES INC.03/24/2023 3035989‐SFL ALPHA ANALYTICAL LABORATO152605 622‐4151‐425003 SAMPLE TESTING 41 Vendor 1469 ‐ ALPHA ANALYTICAL LABORATORIES INC. Total: 41 Vendor: 280 ‐ ARC DOCUMENT SOLUTIONS LLC03/14/2023 12033727 ARC DOCUMENT SOLUTIONS L152606 119‐4110‐425003 ARC DOCUMENT SOLUTIONS ‐ 310.12 Vendor 280 ‐ ARC DOCUMENT SOLUTIONS LLC Total: 310.12
Vendor: 350 ‐ AT&T02/11/2023 831‐000‐9588 213 2/11/23 AT&T 152607 622‐4152‐420003 831‐000‐9588 213 534.6202/11/2023 831‐000‐9588 213 2/11/23 AT&T 152607 645‐4160‐420003 831‐000‐9588 213 534.6403/11/2023 831‐000‐9588 213 031123 AT&T 152607 622‐4152‐420003 831‐000‐9588 213 534.6203/11/2023 831‐000‐9588 213 031123 AT&T 152607 645‐4160‐420003 831‐000‐9588 213 534.64 Vendor 350 ‐ AT&T Total: 2138.52
Vendor: 942 ‐ AT&T03/25/2023 MARCH 2023 2 AT&T 152608 110‐2110‐420003 9391064580 308.03 Vendor 942 ‐ AT&T Total: 308.03
1 of 14
AGENDA ITEM 9.2
Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/30/2023 - 4/10/2023
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor: 1534 ‐ BADAWI & ASSOCIATES04/03/2023 1369 BADAWI & ASSOCIATES 152609 110‐1310‐425002 ANNUAL AUDIT 3304.5 Vendor 1534 ‐ BADAWI & ASSOCIATES Total: 3304.5
Vendor: 686 ‐ BADGER METER03/22/2023 1566764 BADGER METER 152610 645‐4160‐427006 6879.07 6879.07 Vendor 686 ‐ BADGER METER Total: 6879.07
Vendor: 1544 ‐ BEAR ELECTRICAL SOLUTIONS02/28/2023 18395 BEAR ELECTRICAL SOLUTIONS 152611 110‐4142‐425003 ROUTINE & RESPONSE FEB 20 477802/28/2023 18396 BEAR ELECTRICAL SOLUTIONS 152611 110‐4142‐425003 ROUTINE & RESPONSE FEB 20 680 Vendor 1544 ‐ BEAR ELECTRICAL SOLUTIONS Total: 5458
Vendor: 01420 ‐ BENNETT TRENCHLESS ENGINEERS LLP03/21/2023 23‐2151 BENNETT TRENCHLESS ENGIN 152612 621‐4159‐442001 WWTP SEWER RIVER CROSSIN 2185 Vendor 01420 ‐ BENNETT TRENCHLESS ENGINEERS LLP Total: 2185 Vendor: 01215 ‐ CALIFORNIA STATE LANDS COMMISSION03/27/2023 B8611 CALIFORNIA STATE LANDS CO 152613 235‐1910‐425003 KERR PARKS 477.19 Vendor 01215 ‐ CALIFORNIA STATE LANDS COMMISSION Total: 477.19 Vendor: 340 ‐ CASEY RECORDS MANAGEMENT04/01/2023 1025376 CASEY RECORDS MANAGEMEN152614 622‐4152‐425003 CASEY RECORDS (CITYHALL & 47.7 04/01/2023 1025376 CASEY RECORDS MANAGEMEN152614 622‐4153‐425003 CASEY RECORDS (CITYHALL & 95.404/01/2023 1025376 CASEY RECORDS MANAGEMEN152614 645‐4160‐425003 CASEY RECORDS (CITYHALL & 47.704/01/2023 1025376 CASEY RECORDS MANAGEMEN152614 645‐4161‐425003 CASEY RECORDS (CITYHALL & 95.4 Vendor 340 ‐ CASEY RECORDS MANAGEMENT Total: 286.2
Vendor: 1577 ‐ CINTAS CORPORATION03/27/2023 4150612574 CINTAS CORPORATION 152615 622‐4151‐425016 UNIFORM SERVICES 146.1303/27/2023 4150612578 CINTAS CORPORATION 152615 110‐4140‐425016 UNIFORM SERVICES 6.0603/27/2023 4150612578 CINTAS CORPORATION 152615 110‐4140‐425016 UNIFORM SERVICES 4.7603/27/2023 4150612578 CINTAS CORPORATION 152615 110‐4140‐425016 UNIFORM SERVICES 5.3803/27/2023 4150612578 CINTAS CORPORATION 152615 110‐4140‐425016 UNIFORM SERVICES 6.1103/27/2023 4150612578 CINTAS CORPORATION 152615 110‐4140‐425016 UNIFORM SERVICES 29.2803/27/2023 4150612578 CINTAS CORPORATION 152615 110‐7210‐425016 UNIFORM SERVICES 3.503/27/2023 4150612578 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 12.0803/27/2023 4150612578 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 16.8503/27/2023 4150612578 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 29.1803/27/2023 4150612578 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 12.9903/27/2023 4150612578 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 29.2903/27/2023 4150612578 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 56.4503/27/2023 4150612578 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 6.1303/27/2023 4150612578 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 6.1203/27/2023 4150612578 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 6.1203/27/2023 4150612578 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 6.0703/27/2023 4150612578 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 4.7603/27/2023 4150612578 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 10.54 1 of 14
Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/30/2023 - 4/10/2023
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 03/27/2023 4150612578 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 12.1203/27/2023 4150612578 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 6.1103/27/2023 4150612578 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 3.1203/27/2023 4150612578 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 4.7603/27/2023 4150612578 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 6.0703/27/2023 4150612578 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 29.2903/27/2023 4150612578 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 51.0903/27/2023 4150612578 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 56.4503/27/2023 4150612578 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 6.1303/27/2023 4150612578 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 16.6703/27/2023 4150612578 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 16.8603/27/2023 4150612601 CINTAS CORPORATION 152615 110‐7210‐425016 UNIFORM SERVICES 2503/27/2023 4150612601 CINTAS CORPORATION 152615 565‐7215‐425016 UNIFORM SERVICES 134.9503/27/2023 4150612601 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 12.8104/03/2023 4151309737 CINTAS CORPORATION 152615 622‐4151‐425016 UNIFORM SERVICES 146.1304/03/2023 4151309949 CINTAS CORPORATION 152615 110‐4140‐425016 UNIFORM SERVICES 4.7604/03/2023 4151309949 CINTAS CORPORATION 152615 110‐4140‐425016 UNIFORM SERVICES 5.3804/03/2023 4151309949 CINTAS CORPORATION 152615 110‐4140‐425016 UNIFORM SERVICES 6.0604/03/2023 4151309949 CINTAS CORPORATION 152615 110‐4140‐425016 UNIFORM SERVICES 6.1104/03/2023 4151309949 CINTAS CORPORATION 152615 110‐4140‐425016 UNIFORM SERVICES 29.2804/03/2023 4151309949 CINTAS CORPORATION 152615 110‐7210‐425016 UNIFORM SERVICES 3.504/03/2023 4151309949 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 6.1204/03/2023 4151309949 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 6.1204/03/2023 4151309949 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 6.1304/03/2023 4151309949 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 29.2904/03/2023 4151309949 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 12.9904/03/2023 4151309949 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 6.0704/03/2023 4151309949 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 4.7604/03/2023 4151309949 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 56.4504/03/2023 4151309949 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 10.5404/03/2023 4151309949 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 12.0804/03/2023 4151309949 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 16.8504/03/2023 4151309949 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 29.1804/03/2023 4151309949 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 3.1204/03/2023 4151309949 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 29.2904/03/2023 4151309949 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 48.5904/03/2023 4151309949 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 16.6704/03/2023 4151309949 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 56.4504/03/2023 4151309949 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 6.1104/03/2023 4151309949 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 6.1304/03/2023 4151309949 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 12.1204/03/2023 4151309949 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 4.76 1 of 14
Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/30/2023 - 4/10/2023
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 04/03/2023 4151309949 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 6.0704/03/2023 4151309949 CINTAS CORPORATION 152615 645‐4160‐425016 UNIFORM SERVICES 16.8604/03/2023 4151309965 CINTAS CORPORATION 152615 110‐7210‐425016 UNIFORM SERVICES 2504/03/2023 4151309965 CINTAS CORPORATION 152615 565‐7215‐425016 UNIFORM SERVICES 134.9504/03/2023 4151309965 CINTAS CORPORATION 152615 622‐4152‐425016 UNIFORM SERVICES 12.81 Vendor 1577 ‐ CINTAS CORPORATION Total: 1555.96
Vendor: 48 ‐ CITY OF MODESTO04/03/2023 136623 CITY OF MODESTO 152618 110‐2210‐425030 Fire Contract 293198.92 Vendor 48 ‐ CITY OF MODESTO Total: 293198.92
Vendor: 1507 ‐ CITY OF OAKDALE FSA ACCOUNT03/31/2023 INV01530 CITY OF OAKDALE FSA ACCOU 10562 512‐1910‐374120 CITY OF OAKDALE FSA ACCOU 92.3103/31/2023 INV01531 CITY OF OAKDALE FSA ACCOU 10562 512‐1910‐374120 CITY OF OAKDALE FSA ACCOU 814.84 Vendor 1507 ‐ CITY OF OAKDALE FSA ACCOUNT Total: 907.15 Vendor: 50 ‐ CLARK PEST CONTROL03/24/2023 32914508 CLARK PEST CONTROL 152619 288‐6244‐425015 CLARK ‐ SHADOW CREEK / ADA 95 03/24/2023 32914547 CLARK PEST CONTROL 152619 284‐6210‐425003 CLARK ‐ BRIDLE RIDGE TRAIL 78003/24/2023 32914623 CLARK PEST CONTROL 152619 284‐6210‐425003 CLARK ‐ BRIDLE RIDGE EAST & 59003/27/2023 32914294 CLARK PEST CONTROL 152619 622‐4151‐427009 CLARK PEST CONTROL ‐ WWT 51003/28/2023 32914584 CLARK PEST CONTROL 152619 286‐6230‐425003 change order 6503/28/2023 32914586 CLARK PEST CONTROL 152619 622‐4150‐427006 ACCT CORRECTION 29403/28/2023 32914589 CLARK PEST CONTROL 152619 284‐6210‐425003 change order 130 Vendor 50 ‐ CLARK PEST CONTROL Total: 2464
Vendor: 01370 ‐ CNW CONSTRUCTION INC.07/20/2022 40‐74103‐678 CNW CONSTRUCTION INC. 152622 540‐1910‐442001 CIVIL WAGE AND PENALTY AS 5526.01 Vendor 01370 ‐ CNW CONSTRUCTION INC. Total: 5526.01
Vendor: 54 ‐ CONLIN SUPPLY03/30/2023 179367 CONLIN SUPPLY 152620 622‐4151‐427006 MATERIAL FOR RAILING 155.95 Vendor 54 ‐ CONLIN SUPPLY Total: 155.95
Vendor: 1315 ‐ DATA PATH INC.02/17/2023 161255 DATA PATH INC. 152621 525‐1910‐425003 SUPPORT 13534.64 Vendor 1315 ‐ DATA PATH INC. Total: 13534.64
Vendor: 926 ‐ DON'S MOBILE GLASS03/29/2023 IMOD550227 DON'S MOBILE GLASS 152623 645‐4160‐424003 WINDOW REPAIRS 5903/29/2023 IMOD550231 DON'S MOBILE GLASS 152623 645‐4160‐424003 WINDOW REPAIRS 5903/29/2023 IMOD550233 DON'S MOBILE GLASS 152623 622‐4152‐424003 WINDOW REPAIRS 5903/29/2023 IMOD550235 DON'S MOBILE GLASS 152623 110‐4140‐424003 WINDOW REPAIRS 5903/29/2023 IMOD550237 DON'S MOBILE GLASS 152623 120‐3110‐424003 WINDOW REPAIRS 59 Vendor 926 ‐ DON'S MOBILE GLASS Total: 295
Vendor: 85 ‐ FAR WEST LABORATORIES03/19/2023 105448 FAR WEST LABORATORIES 152624 622‐4151‐425003 SAMPLE TEST 799 Vendor 85 ‐ FAR WEST LABORATORIES Total: 799
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Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/30/2023 - 4/10/2023
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor: 87 ‐ FARMER'S BLACKMITH LLC03/20/2023 732558 FARMER'S BLACKMITH LLC 152625 622‐4151‐424002 WELDING, FAB & MISC SUPPL 605.9203/20/2023 732559 FARMER'S BLACKMITH LLC 152625 622‐4151‐424002 MISC SUPPLIES 81.62 Vendor 87 ‐ FARMER'S BLACKMITH LLC Total: 687.54
Vendor: 88 ‐ FEDEX03/24/2023 8‐078‐80897 FEDEX 152626 622‐4152‐427006 78.95 39.4703/24/2023 8‐078‐80897 FEDEX 152626 645‐4160‐429000 78.95 39.48 Vendor 88 ‐ FEDEX Total: 78.95
Vendor: 1428 ‐ FIRST CHOICE INDUSTRIAL SUPPLY INC.11/03/2022 089668 FIRST CHOICE INDUSTRIAL SU 152627 645‐4160‐427006 PPE 83.23 Vendor 1428 ‐ FIRST CHOICE INDUSTRIAL SUPPLY INC. Total: 83.23 Vendor: 01524 ‐ FIRSTTWO INC.03/30/2023 1949 FIRSTTWO INC. 152628 110‐2110‐425003 MARCH, APRIL, MAY, JUNE 20 1200 Vendor 01524 ‐ FIRSTTWO INC. Total: 1200
Vendor: 95 ‐ GEORGE REED INC.02/22/2023 100292050 GEORGE REED INC. 152629 110‐4140‐427006 HOT MIX 228.9402/22/2023 100292051 GEORGE REED INC. 152629 110‐4140‐427006 HOT MIX 470.8803/07/2023 100292648 GEORGE REED INC. 152629 110‐4140‐427006 HOT MIX 276.9203/14/2023 100292966 GEORGE REED INC. 152629 110‐4140‐427006 HOT MIX 373.85 Vendor 95 ‐ GEORGE REED INC. Total: 1350.59
Vendor: 96 ‐ GILTON SOLID WASTE MANAGEMENT INC.03/31/2023 MARCH 2023 GILTON SOLID WASTE MANAG152630 110‐1910‐320401 REFUSE MONIES 2023 ‐34316.22 03/31/2023 MARCH 2023 GILTON SOLID WASTE MANAG152630 229‐1910‐374150 REFUSE MONIES 2023 ‐4865.2803/31/2023 MARCH 2023 GILTON SOLID WASTE MANAG152630 799‐8280‐425003 REFUSE MONIES 2023 285968.46 Vendor 96 ‐ GILTON SOLID WASTE MANAGEMENT INC. Total: 246786.96 Vendor: 01059 ‐ GOWANS PRINTING COMPANY02/01/2023 84999 GOWANS PRINTING COMPAN 152631 645‐4160‐427006 BUSINESS CARDS 124.0602/27/2023 84789 GOWANS PRINTING COMPAN 152631 645‐4160‐427006 2023 BACKFLOW TAGS 676.1103/09/2023 85046 GOWANS PRINTING COMPAN 152631 645‐4160‐427006 BUSINESS CARDS 124.06 Vendor 01059 ‐ GOWANS PRINTING COMPANY Total: 924.23
Vendor: 104 ‐ GROVER LANDSCAPE SERVICES INC.03/31/2023 0311819 GROVER LANDSCAPE SERVICE 152632 293‐6250‐425015 Bi‐weekly Landscape Maint ‐ N 279 Vendor 104 ‐ GROVER LANDSCAPE SERVICES INC. Total: 279
Vendor: 01113 ‐ HLP INC.03/01/2023 189608 HLP INC. 152633 110‐2160‐425003 SOFTWARE SUPPORT 1248.4803/01/2023 189608 HLP INC. 152633 110‐2161‐425003 SOFTWARE SUPPORT 1248.4803/01/2023 189608 HLP INC. 152633 110‐2162‐425003 SOFTWARE SUPPORT 624.24 Vendor 01113 ‐ HLP INC. Total: 3121.2
Vendor: 123 ‐ HOWK SYSTEMS INC03/16/2023 0324659‐IN HOWK SYSTEMS INC 152634 645‐4160‐424002 MAINTNENACE & CLEANING W 3238.89 03/16/2023 0324660‐IN HOWK SYSTEMS INC 152634 645‐4160‐424002 MAINTENANCE & CLEANING W 37306.88 Vendor 123 ‐ HOWK SYSTEMS INC Total: 40545.77
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Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/30/2023 - 4/10/2023
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor: 342 ‐ INDUSTRIAL ELECTRICAL CO03/20/2023 PI‐062627 INDUSTRIAL ELECTRICAL CO 152635 622‐4152‐424003 GENERATOR REPAIR 848.64 Vendor 342 ‐ INDUSTRIAL ELECTRICAL CO Total: 848.64
Vendor: 01474 ‐ JAYS TIRES03/22/2023 1‐6246 JAYS TIRES 152636 110‐2110‐424003 Vehicle #38 ‐ 317.93 Vendor 01474 ‐ JAYS TIRES Total: 317.93
Vendor: 01404 ‐ KASSAHN.LAURA03/31/2023 MARCH 2023 KASSAHN.LAURA 152637 118‐7340‐425003 INSTRUCTOR PAYMENTS 175 Vendor 01404 ‐ KASSAHN.LAURA Total: 175
Vendor: 1230 ‐ KUBWATER RESOURCES INC.03/17/2023 11659 KUBWATER RESOURCES INC. 152638 622‐4151‐427006 Polymer chemical 6411.4 Vendor 1230 ‐ KUBWATER RESOURCES INC. Total: 6411.4
Vendor: 64 ‐ L.N. CURTIS & SONS03/22/2023 PINV786141 L.N. CURTIS & SONS 152639 545‐2110‐441005 Body Armor & Concealed Carr 1658.11 Vendor 64 ‐ L.N. CURTIS & SONS Total: 1658.11
Vendor: 158 ‐ MCR ENGINEERING INC.03/23/2023 18144 MCR ENGINEERING INC. 152640 720‐3110‐425003 OID KAUFMAN ROAD 250 03/23/2023 18149 MCR ENGINEERING INC. 152640 215‐4149‐442001 Cloverland Way (A‐C Street) Im 237503/23/2023 18150 MCR ENGINEERING INC. 152640 215‐4149‐442001 South Oak Avenue (F‐J Street) 1035 03/23/2023 18151 MCR ENGINEERING INC. 152640 215‐4149‐442001 J Street (Yosemite‐First Avenu 625 Vendor 158 ‐ MCR ENGINEERING INC. Total: 4285
Vendor: 1504 ‐ METLIFE ‐ GROUP BENEFITS03/14/2023 KM05931316 00001 3/14/23 METLIFE ‐ GROUP BENEFITS 152641 110‐219‐1104 VISION INSURANCE BENEFITS 866.54 Vendor 1504 ‐ METLIFE ‐ GROUP BENEFITS Total: 866.54
Vendor: 01522 ‐ Mid Valley IT04/03/2023 202142200 Mid Valley IT 152642 525‐1910‐425003 IT services 16500 Vendor 01522 ‐ Mid Valley IT Total: 16500
Vendor: 863 ‐ MITCHELL'S MODESTO H‐D03/22/2023 913262 MITCHELL'S MODESTO H‐D 152643 110‐2110‐424003 Harley ‐ Battery Check/R. Hand 381.44 03/22/2023 924503 MITCHELL'S MODESTO H‐D 152643 110‐2110‐424003 Harley ‐ Battery Issues/Repairs 1366.08 03/22/2023 935017 MITCHELL'S MODESTO H‐D 152643 110‐2110‐424003 Harley ‐ Tires/Headlight Repai 1139.96 Vendor 863 ‐ MITCHELL'S MODESTO H‐D Total: 2887.48
Vendor: 01092 ‐ MOTION INDUSTRIES INC.03/22/2023 CA15‐00795131 MOTION INDUSTRIES INC. 152644 622‐4151‐424002 AERATION 1991.8 Vendor 01092 ‐ MOTION INDUSTRIES INC. Total: 1991.8
Vendor: 01444 ‐ NLPI CARQUEST OAKDALE03/24/2023 15890‐10662 NLPI CARQUEST OAKDALE 152645 110‐4140‐424003 VEHICLE MAINTENACE PARTS 25.38 Vendor 01444 ‐ NLPI CARQUEST OAKDALE Total: 25.38
Vendor: 01015 ‐ NORTHSTAR CHEMICAL03/20/2023 248060 NORTHSTAR CHEMICAL 152646 645‐4160‐427006 POOL SUPPLIES 1243.35 Vendor 01015 ‐ NORTHSTAR CHEMICAL Total: 1243.35
1 of 14
Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/30/2023 - 4/10/2023
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor: 206 ‐ OAKDALE LEADER03/19/2023 334520 OAKDALE LEADER 152650 120‐3110‐425011 PUBLIC HEARING NOTICE 17203/19/2023 334521 OAKDALE LEADER 152648 720‐3110‐425003 PUBLIC HEARING NOTICE 17203/24/2023 3599 3/24/23‐4/29/23 OAKDALE LEADER 152647 110‐1110‐416005 ANNUAL SUBSCRIPTION 5203/26/2023 335118 OAKDALE LEADER 152649 120‐3110‐425003 PUBLIC HEARING NOTICE 103 Vendor 206 ‐ OAKDALE LEADER Total: 499
Vendor: 01386 ‐ OLSEN MARHSA P03/31/2023 MARCH 2023 OLSEN MARHSA P 152651 118‐7340‐425003 INSTRUCTOR PAYMENTS 157.5 Vendor 01386 ‐ OLSEN MARHSA P Total: 157.5
Vendor: 1563 ‐ ONTEL SECURITY SERVICES INC.03/31/2023 37409 ONTEL SECURITY SERVICES IN152652 110‐7210‐425003 ONTEL SECURITY SERVICE ‐ CO 558 Vendor 1563 ‐ ONTEL SECURITY SERVICES INC. Total: 558
Vendor: 218 ‐ OPERATING ENGINEERS TRUST FUND03/01/2023 21317 OPERATING ENGINEERS TRUST152653 110‐219‐1102 POLICE DENTAL & VISION 2994 Vendor 218 ‐ OPERATING ENGINEERS TRUST FUND Total: 2994 Vendor: 62 ‐ O'REILLY AUTOMOTIVE STORES INC.03/17/2023 2721‐412650 O'REILLY AUTOMOTIVE STORE152654 118‐7320‐425003 VEHICLE MAINTENANCE PART 224.47 03/27/2023 2721‐415039 O'REILLY AUTOMOTIVE STORE152654 110‐4140‐424003 VEHICLE MAINTENANCE PART 131.5 03/27/2023 2721‐415164 O'REILLY AUTOMOTIVE STORE152654 110‐2110‐424003 VEHICLE MAINTENANCE PART 51.9803/28/2023 2721‐415460 O'REILLY AUTOMOTIVE STORE152654 110‐4120‐427006 VEHICLE MAINTENANCE PART 86.6303/30/2023 2721‐415870 O'REILLY AUTOMOTIVE STORE152654 110‐2110‐424003 VEHICLE MAINTENANCE PART 58.7603/31/2023 2721‐416257 O'REILLY AUTOMOTIVE STORE152654 622‐4152‐424003 VEHICLE MAINTENANCE PART 38.98 Vendor 62 ‐ O'REILLY AUTOMOTIVE STORES INC. Total: 592.32 Vendor: 223 ‐ P & L CONCRETE PRODUCTS03/23/2023 46489 P & L CONCRETE PRODUCTS 152655 645‐4160‐427006 SIDEWALK 809.93 Vendor 223 ‐ P & L CONCRETE PRODUCTS Total: 809.93
Vendor: 01346 ‐ PENA REFRIGERATION02/02/2023 21981 PENA REFRIGERATION 152656 645‐4160‐427006 HVAC REPAIR 447.59 Vendor 01346 ‐ PENA REFRIGERATION Total: 447.59
Vendor: 226 ‐ PG&E03/24/2023 MARCH 2023 5 PG&E 152657 117‐7430‐420001 12937367741 1346.7803/24/2023 MARCH 2023 5 PG&E 152657 117‐7430‐420002 12937367741 16.7703/24/2023 MARCH 2023 5 PG&E 152657 117‐7460‐420001 71493181177 3567.1803/24/2023 MARCH 2023 5 PG&E 152657 117‐7470‐425003 63063551012 470.6103/24/2023 MARCH 2023 5 PG&E 152657 119‐4110‐420001 07228975343 37.1403/24/2023 MARCH 2023 5 PG&E 152657 119‐4110‐420002 07228975343 180.8803/24/2023 MARCH 2023 5 PG&E 152657 285‐6220‐420001 16364492971 1133.1303/24/2023 MARCH 2023 5 PG&E 152657 288‐6241‐420001 29646608462 3.5703/24/2023 MARCH 2023 5 PG&E 152657 622‐4150‐425003 45427294660 1704.903/24/2023 MARCH 2023 5 PG&E 152657 622‐4152‐420001 44133562536 2301.8203/24/2023 MARCH 2023 5 PG&E 152657 622‐4152‐420001 07228975343 354.6103/24/2023 MARCH 2023 5 PG&E 152657 645‐4160‐420001 07228975343 354.61 1 of 14
Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/30/2023 - 4/10/2023
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 03/24/2023 MARCH 2023 5 PG&E 152657 657‐4170‐420001 44024983676 37.7603/24/2023 MARCH 2023 5 PG&E 152657 657‐4170‐420001 86502703126 245.3603/24/2023 MARCH 2023 5 PG&E 152657 657‐4170‐420001 07028519473 1248.3703/26/2023 MARCH 2023 6 PG&E 152657 110‐4142‐420001 71657627262 1252.4803/26/2023 MARCH 2023 6 PG&E 152657 110‐4142‐420001 48213775637 783.9303/26/2023 MARCH 2023 6 PG&E 152657 110‐4142‐420001 58748645171 14882.5303/26/2023 MARCH 2023 6 PG&E 152657 110‐7210‐420001 02411052901 63.9603/26/2023 MARCH 2023 6 PG&E 152657 110‐7210‐420001 63695829133 629.0503/26/2023 MARCH 2023 6 PG&E 152657 110‐7210‐420001 25332532271 76.8803/26/2023 MARCH 2023 6 PG&E 152657 117‐7440‐420001 21489565081 402.8603/26/2023 MARCH 2023 6 PG&E 152657 622‐4150‐420001 44172864934 124.5103/26/2023 MARCH 2023 6 PG&E 152657 622‐4152‐420001 59146046806 23.6403/26/2023 MARCH 2023 6 PG&E 152657 631‐4180‐420001 41595816467 874.5203/26/2023 MARCH 2023 6 PG&E 152657 645‐4160‐420001 59146046806 23.64 Vendor 226 ‐ PG&E Total: 32141.49
Vendor: 1265 ‐ PLATT03/10/2023 3T50979 PLATT 152658 644‐4169‐442001 MISC PARTS 96.803/10/2023 3T60862 PLATT 152658 644‐4169‐442001 MISC PARTS 72.83 Vendor 1265 ‐ PLATT Total: 169.63
Vendor: 950 ‐ RESOURCE BUILDING MATERIALS02/17/2023 3536070 RESOURCE BUILDING MATERIA152659 644‐4169‐442001 MISC MATERIALS 321.64 Vendor 950 ‐ RESOURCE BUILDING MATERIALS Total: 321.64
Vendor: 255 ‐ SAFE‐T‐LITE OF MODESTO03/23/2023 389658 SAFE‐T‐LITE OF MODESTO 152660 110‐4140‐427006 MISC STREET SIGNS 399.28 Vendor 255 ‐ SAFE‐T‐LITE OF MODESTO Total: 399.28
Vendor: 621 ‐ SAN JOAQUIN VALLEY AIR POLLUTION03/02/2023 N156487 SAN JOAQUIN VALLEY AIR POL152661 645‐4160‐425003 23/24 ANNUAL PERMITS 619 Vendor 621 ‐ SAN JOAQUIN VALLEY AIR POLLUTION Total: 619 Vendor: 01067 ‐ SHARP LINDA J03/31/2023 FEB & MARCH 2023 SHARP LINDA J 152662 118‐7340‐425003 INSTRUCTOR PAYMENTS ‐ FEB 42 Vendor 01067 ‐ SHARP LINDA J Total: 42
Vendor: 01317 ‐ SITELOGIQ INC.03/29/2023 6. HVAC SITELOGIQ INC. 152678 317‐4149‐442001 HVAC 184963.3503/29/2023 6.SOLAR SITELOGIQ INC. 152678 317‐4149‐442001 SOLAR 255901.37 Vendor 01317 ‐ SITELOGIQ INC. Total: 440864.72
Vendor: 1182 ‐ SOUTHERN COUNTIES FUELS03/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 110‐2110‐427022 FUEL 948.6903/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 110‐2161‐427022 FUEL 30.7303/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 110‐2161‐427022 FUEL 93.5403/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 110‐2162‐427022 FUEL 12.403/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL ‐132.4903/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL 102.2 1 of 14
Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/30/2023 - 4/10/2023
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 03/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 110‐4120‐427022 FUEL 1.3603/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 110‐4120‐427022 FUEL 10.3903/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 110‐4140‐427022 FUEL 12.5703/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 110‐4140‐427022 FUEL 144.8103/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 110‐4142‐427022 FUEL 69.8103/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 110‐4142‐427022 FUEL 21.403/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 110‐7210‐427022 FUEL 151.9803/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 110‐7210‐427022 FUEL 73.3903/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 110‐7413‐427022 FUEL 24.2703/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 119‐4110‐427022 FUEL 16.6803/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 120‐3110‐427022 FUEL 3.6503/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 565‐7215‐427022 FUEL 2.8903/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 565‐7215‐427022 FUEL 173.0203/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 622‐4151‐427022 FUEL 61.8203/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 622‐4152‐427022 FUEL 261.4203/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 622‐4152‐427022 FUEL 496.803/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 645‐4160‐427022 FUEL 286.703/03/2023 2338091‐IN SOUTHERN COUNTIES FUELS 152664 645‐4160‐427022 FUEL 41.6503/07/2023 2340007‐IN SOUTHERN COUNTIES FUELS 152664 110‐2110‐427022 FUEL 1252.7103/07/2023 2340007‐IN SOUTHERN COUNTIES FUELS 152664 110‐2161‐427022 FUEL 40.5803/07/2023 2340007‐IN SOUTHERN COUNTIES FUELS 152664 110‐2162‐427022 FUEL 16.3803/07/2023 2340007‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL 44.5403/07/2023 2340007‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL ‐73.7503/07/2023 2340007‐IN SOUTHERN COUNTIES FUELS 152664 110‐4140‐427022 FUEL 13.7203/07/2023 2340007‐IN SOUTHERN COUNTIES FUELS 152664 110‐4140‐427022 FUEL 16.603/07/2023 2340007‐IN SOUTHERN COUNTIES FUELS 152664 110‐4142‐427022 FUEL 28.2603/07/2023 2340007‐IN SOUTHERN COUNTIES FUELS 152664 110‐7210‐427022 FUEL 200.6803/07/2023 2340007‐IN SOUTHERN COUNTIES FUELS 152664 110‐7413‐427022 FUEL 32.0403/07/2023 2340007‐IN SOUTHERN COUNTIES FUELS 152664 119‐4110‐427022 FUEL 22.0303/07/2023 2340007‐IN SOUTHERN COUNTIES FUELS 152664 120‐3110‐427022 FUEL 4.8303/07/2023 2340007‐IN SOUTHERN COUNTIES FUELS 152664 565‐7215‐427022 FUEL 228.4603/07/2023 2340007‐IN SOUTHERN COUNTIES FUELS 152664 622‐4151‐427022 FUEL 81.6403/07/2023 2340007‐IN SOUTHERN COUNTIES FUELS 152664 622‐4152‐427022 FUEL 345.1903/07/2023 2340007‐IN SOUTHERN COUNTIES FUELS 152664 645‐4160‐427022 FUEL 378.5803/10/2023 2342794‐IN SOUTHERN COUNTIES FUELS 152664 110‐2110‐427022 FUEL 943.5703/10/2023 2342794‐IN SOUTHERN COUNTIES FUELS 152664 110‐2161‐427022 FUEL 30.5703/10/2023 2342794‐IN SOUTHERN COUNTIES FUELS 152664 110‐2162‐427022 FUEL 12.3403/10/2023 2342794‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL ‐55.3903/10/2023 2342794‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL 36.0103/10/2023 2342794‐IN SOUTHERN COUNTIES FUELS 152664 110‐4120‐427022 FUEL 10.3403/10/2023 2342794‐IN SOUTHERN COUNTIES FUELS 152664 110‐4140‐427022 FUEL 12.503/10/2023 2342794‐IN SOUTHERN COUNTIES FUELS 152664 110‐4142‐427022 FUEL 21.29 1 of 14
Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/30/2023 - 4/10/2023
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 03/10/2023 2342794‐IN SOUTHERN COUNTIES FUELS 152664 110‐7210‐427022 FUEL 151.1603/10/2023 2342794‐IN SOUTHERN COUNTIES FUELS 152664 110‐7413‐427022 FUEL 24.1403/10/2023 2342794‐IN SOUTHERN COUNTIES FUELS 152664 119‐4110‐427022 FUEL 16.5903/10/2023 2342794‐IN SOUTHERN COUNTIES FUELS 152664 120‐3110‐427022 FUEL 3.6303/10/2023 2342794‐IN SOUTHERN COUNTIES FUELS 152664 565‐7215‐427022 FUEL 172.0803/10/2023 2342794‐IN SOUTHERN COUNTIES FUELS 152664 622‐4151‐427022 FUEL 61.4903/10/2023 2342794‐IN SOUTHERN COUNTIES FUELS 152664 622‐4152‐427022 FUEL 260.0103/10/2023 2342794‐IN SOUTHERN COUNTIES FUELS 152664 645‐4160‐427022 FUEL 285.1503/14/2023 2344631‐IN SOUTHERN COUNTIES FUELS 152664 110‐2110‐427022 FUEL 1004.9503/14/2023 2344631‐IN SOUTHERN COUNTIES FUELS 152664 110‐2161‐427022 FUEL 32.5503/14/2023 2344631‐IN SOUTHERN COUNTIES FUELS 152664 110‐2162‐427022 FUEL 13.1403/14/2023 2344631‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL 39.1103/14/2023 2344631‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL ‐59.0303/14/2023 2344631‐IN SOUTHERN COUNTIES FUELS 152664 110‐4120‐427022 FUEL 11.0103/14/2023 2344631‐IN SOUTHERN COUNTIES FUELS 152664 110‐4140‐427022 FUEL 13.3203/14/2023 2344631‐IN SOUTHERN COUNTIES FUELS 152664 110‐4142‐427022 FUEL 22.6703/14/2023 2344631‐IN SOUTHERN COUNTIES FUELS 152664 110‐7210‐427022 FUEL 160.9903/14/2023 2344631‐IN SOUTHERN COUNTIES FUELS 152664 110‐7413‐427022 FUEL 25.7103/14/2023 2344631‐IN SOUTHERN COUNTIES FUELS 152664 119‐4110‐427022 FUEL 17.6703/14/2023 2344631‐IN SOUTHERN COUNTIES FUELS 152664 120‐3110‐427022 FUEL 3.8703/14/2023 2344631‐IN SOUTHERN COUNTIES FUELS 152664 565‐7215‐427022 FUEL 183.2803/14/2023 2344631‐IN SOUTHERN COUNTIES FUELS 152664 622‐4151‐427022 FUEL 65.4903/14/2023 2344631‐IN SOUTHERN COUNTIES FUELS 152664 622‐4152‐427022 FUEL 276.9203/14/2023 2344631‐IN SOUTHERN COUNTIES FUELS 152664 645‐4160‐427022 FUEL 303.703/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 110‐2110‐427022 FUEL 1122.4703/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 110‐2161‐427022 FUEL 36.3603/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 110‐2161‐427022 FUEL 97.6703/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 110‐2162‐427022 FUEL 14.6803/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL ‐146.203/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL 119.7103/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 110‐4120‐427022 FUEL 12.303/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 110‐4120‐427022 FUEL 1.4203/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 110‐4140‐427022 FUEL 151.2103/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 110‐4140‐427022 FUEL 14.8703/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 110‐4142‐427022 FUEL 25.3203/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 110‐4142‐427022 FUEL 72.903/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 110‐7210‐427022 FUEL 76.6303/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 110‐7210‐427022 FUEL 179.8203/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 110‐7413‐427022 FUEL 28.7103/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 119‐4110‐427022 FUEL 19.7403/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 120‐3110‐427022 FUEL 4.3203/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 565‐7215‐427022 FUEL 3.02 1 of 14
Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/30/2023 - 4/10/2023
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 03/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 565‐7215‐427022 FUEL 204.7103/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 622‐4151‐427022 FUEL 73.1503/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 622‐4152‐427022 FUEL 518.7503/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 622‐4152‐427022 FUEL 309.303/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 645‐4160‐427022 FUEL 43.4903/17/2023 2346811‐IN SOUTHERN COUNTIES FUELS 152664 645‐4160‐427022 FUEL 339.2203/21/2023 2349125‐IN SOUTHERN COUNTIES FUELS 152664 110‐2110‐427022 FUEL 1073.1303/21/2023 2349125‐IN SOUTHERN COUNTIES FUELS 152664 110‐2161‐427022 FUEL 34.7603/21/2023 2349125‐IN SOUTHERN COUNTIES FUELS 152664 110‐2162‐427022 FUEL 14.0303/21/2023 2349125‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL 45.2703/21/2023 2349125‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL ‐63.0803/21/2023 2349125‐IN SOUTHERN COUNTIES FUELS 152664 110‐4120‐427022 FUEL 11.7603/21/2023 2349125‐IN SOUTHERN COUNTIES FUELS 152664 110‐4140‐427022 FUEL 14.2203/21/2023 2349125‐IN SOUTHERN COUNTIES FUELS 152664 110‐4142‐427022 FUEL 24.2103/21/2023 2349125‐IN SOUTHERN COUNTIES FUELS 152664 110‐7210‐427022 FUEL 171.9103/21/2023 2349125‐IN SOUTHERN COUNTIES FUELS 152664 110‐7413‐427022 FUEL 27.4603/21/2023 2349125‐IN SOUTHERN COUNTIES FUELS 152664 119‐4110‐427022 FUEL 18.8703/21/2023 2349125‐IN SOUTHERN COUNTIES FUELS 152664 120‐3110‐427022 FUEL 4.1303/21/2023 2349125‐IN SOUTHERN COUNTIES FUELS 152664 565‐7215‐427022 FUEL 195.7103/21/2023 2349125‐IN SOUTHERN COUNTIES FUELS 152664 622‐4151‐427022 FUEL 69.9303/21/2023 2349125‐IN SOUTHERN COUNTIES FUELS 152664 622‐4152‐427022 FUEL 295.7103/21/2023 2349125‐IN SOUTHERN COUNTIES FUELS 152664 645‐4160‐427022 FUEL 324.3103/24/2023 2351570‐IN SOUTHERN COUNTIES FUELS 152664 110‐2110‐427022 FUEL 1153.5403/24/2023 2351570‐IN SOUTHERN COUNTIES FUELS 152664 110‐2161‐427022 FUEL 37.3703/24/2023 2351570‐IN SOUTHERN COUNTIES FUELS 152664 110‐2162‐427022 FUEL 15.0803/24/2023 2351570‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL ‐67.8603/24/2023 2351570‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL 44.5803/24/2023 2351570‐IN SOUTHERN COUNTIES FUELS 152664 110‐4120‐427022 FUEL 12.6403/24/2023 2351570‐IN SOUTHERN COUNTIES FUELS 152664 110‐4140‐427022 FUEL 15.2803/24/2023 2351570‐IN SOUTHERN COUNTIES FUELS 152664 110‐4142‐427022 FUEL 26.0203/24/2023 2351570‐IN SOUTHERN COUNTIES FUELS 152664 110‐7210‐427022 FUEL 184.803/24/2023 2351570‐IN SOUTHERN COUNTIES FUELS 152664 110‐7413‐427022 FUEL 29.5203/24/2023 2351570‐IN SOUTHERN COUNTIES FUELS 152664 119‐4110‐427022 FUEL 20.2803/24/2023 2351570‐IN SOUTHERN COUNTIES FUELS 152664 120‐3110‐427022 FUEL 4.4403/24/2023 2351570‐IN SOUTHERN COUNTIES FUELS 152664 565‐7215‐427022 FUEL 210.3803/24/2023 2351570‐IN SOUTHERN COUNTIES FUELS 152664 622‐4151‐427022 FUEL 75.1703/24/2023 2351570‐IN SOUTHERN COUNTIES FUELS 152664 622‐4152‐427022 FUEL 317.8703/24/2023 2351570‐IN SOUTHERN COUNTIES FUELS 152664 645‐4160‐427022 FUEL 348.6103/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 110‐2110‐427022 FUEL 1106.8703/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 110‐2161‐427022 FUEL 35.8603/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 110‐2161‐427022 FUEL 60.6503/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 110‐2162‐427022 FUEL 14.47 1 of 14
Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/30/2023 - 4/10/2023
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 03/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL 91.5403/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL ‐114.8803/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 110‐4120‐427022 FUEL 0.8803/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 110‐4120‐427022 FUEL 12.1303/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 110‐4140‐427022 FUEL 14.6703/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 110‐4140‐427022 FUEL 93.8903/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 110‐4142‐427022 FUEL 45.2603/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 110‐4142‐427022 FUEL 24.9703/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 110‐7210‐427022 FUEL 177.3203/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 110‐7210‐427022 FUEL 47.5803/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 110‐7413‐427022 FUEL 28.3203/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 119‐4110‐427022 FUEL 19.4603/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 120‐3110‐427022 FUEL 4.2603/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 565‐7215‐427022 FUEL 201.8603/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 565‐7215‐427022 FUEL 1.8703/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 622‐4151‐427022 FUEL 72.1303/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 622‐4152‐427022 FUEL 322.103/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 622‐4152‐427022 FUEL 30503/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 645‐4160‐427022 FUEL 334.503/28/2023 2353362‐IN SOUTHERN COUNTIES FUELS 152664 645‐4160‐427022 FUEL 2703/31/2023 2356040‐IN SOUTHERN COUNTIES FUELS 152664 110‐2110‐427022 FUEL 1120.4203/31/2023 2356040‐IN SOUTHERN COUNTIES FUELS 152664 110‐2161‐427022 FUEL 36.303/31/2023 2356040‐IN SOUTHERN COUNTIES FUELS 152664 110‐2162‐427022 FUEL 14.6503/31/2023 2356040‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL ‐65.8903/31/2023 2356040‐IN SOUTHERN COUNTIES FUELS 152664 110‐218‐0000 FUEL 45.1103/31/2023 2356040‐IN SOUTHERN COUNTIES FUELS 152664 110‐4120‐427022 FUEL 12.2703/31/2023 2356040‐IN SOUTHERN COUNTIES FUELS 152664 110‐4140‐427022 FUEL 14.8503/31/2023 2356040‐IN SOUTHERN COUNTIES FUELS 152664 110‐4142‐427022 FUEL 25.2803/31/2023 2356040‐IN SOUTHERN COUNTIES FUELS 152664 110‐7210‐427022 FUEL 179.4903/31/2023 2356040‐IN SOUTHERN COUNTIES FUELS 152664 110‐7413‐427022 FUEL 28.6303/31/2023 2356040‐IN SOUTHERN COUNTIES FUELS 152664 119‐4110‐427022 FUEL 19.703/31/2023 2356040‐IN SOUTHERN COUNTIES FUELS 152664 120‐3110‐427022 FUEL 4.3203/31/2023 2356040‐IN SOUTHERN COUNTIES FUELS 152664 645‐4160‐427022 FUEL 338.6 Vendor 1182 ‐ SOUTHERN COUNTIES FUELS Total: 22944.16
03/31/2023 2356040‐IN SOUTHERN COUNTIES FUELS 152664 565‐7215‐427022 FUEL 204.3403/31/2023 2356040‐IN SOUTHERN COUNTIES FUELS 152664 622‐4151‐427022 FUEL 73.0203/31/2023 2356040‐IN SOUTHERN COUNTIES FUELS 152664 622‐4152‐427022 FUEL 308.74 1 of 14
Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/30/2023 - 4/10/2023
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor: 1368 ‐ STANISLAUS FOUNDATION02/23/2023 51195 STANISLAUS FOUNDATION 152670 510‐1910‐436001 DENTAL BENEFITS 115402/28/2023 51216 STANISLAUS FOUNDATION 152670 510‐1910‐425003 DENTAL BENEFITS ADMIN 383.703/23/2023 51304 STANISLAUS FOUNDATION 152670 510‐1910‐436001 DENTAL BENEFITS 328.204/03/2023 51325 STANISLAUS FOUNDATION 152670 510‐1910‐425003 DENTAL BENEFITS ADMIN 383.7 Vendor 1368 ‐ STANISLAUS FOUNDATION Total: 2249.6
Vendor: 278 ‐ STEVES CHEVROLET‐BUICK02/14/2023 1704091 STEVES CHEVROLET‐BUICK 152671 110‐1910‐427001 NEW KEY 159.44 Vendor 278 ‐ STEVES CHEVROLET‐BUICK Total: 159.44
Vendor: 285 ‐ TESCO CONTROLS03/30/2023 0079391‐IN TESCO CONTROLS 152672 622‐4151‐425003 SERVICE CALL 290 Vendor 285 ‐ TESCO CONTROLS Total: 290
Vendor: 01166 ‐ UNITED PAVEMENT MAINTENANCE INC.‐ HUGHSON10/18/2022 11138 RET UNITED PAVEMENT MAINTEN152673 621‐4159‐442001 J Street ( Sierra to 5th Avenue) 2312.97 10/18/2022 11138 RET UNITED PAVEMENT MAINTEN152673 644‐4169‐442001 J Street ( Sierra to 5th Avenue) 2312.9711/22/2022 11155RET UNITED PAVEMENT MAINTEN152673 621‐4159‐442001 J Street ( Sierra to 5th Avenue) 3648.1811/22/2022 11155RET UNITED PAVEMENT MAINTEN152673 644‐4169‐442001 J Street ( Sierra to 5th Avenue) 3648.18 Vendor 01166 ‐ UNITED PAVEMENT MAINTENANCE INC.‐ HUGHSON Total: 11922.3 Vendor: 308 ‐ VERIZON WIRELESS03/18/2023 270617885‐00002 3/18/23 VERIZON WIRELESS 152674 110‐7210‐420004 TELEPHONE 172.8203/18/2023 270617885‐00002 3/18/23 VERIZON WIRELESS 152674 565‐7215‐420004 TELEPHONE 20103/18/2023 270617885‐00002 3/18/23 VERIZON WIRELESS 152674 645‐4160‐420004 TELEPHONE 24.503/19/2023 570628357‐00002 3/19/23 VERIZON WIRELESS 152674 110‐2110‐420004 TELEPHONE 1143.6203/19/2023 970617907‐00002 031923 VERIZON WIRELESS 152674 110‐7210‐420004 TELEPHONE 25.5403/19/2023 970617907‐00002 031923 VERIZON WIRELESS 152674 110‐7413‐420004 TELEPHONE 134.4103/19/2023 970617907‐00002 031923 VERIZON WIRELESS 152674 110‐7413‐427006 TELEPHONE 3703/19/2023 970617907‐00002 031923 VERIZON WIRELESS 152674 117‐7460‐420004 TELEPHONE 10.1803/19/2023 970617907‐00002 031923 VERIZON WIRELESS 152674 117‐7460‐427006 TELEPHONE 3703/19/2023 970617907‐00002 031923 VERIZON WIRELESS 152674 118‐7320‐420004 TELEPHONE 27.2603/19/2023 970617907‐00002 031923 VERIZON WIRELESS 152674 118‐7390‐420004 TELEPHONE 17.7603/26/2023 372078107‐00003 3/26/23 VERIZON WIRELESS 152674 110‐2110‐420004 TELEPHONE 608.1603/26/2023 570624185‐00002 3/26/23 VERIZON WIRELESS 152674 110‐4120‐420004 TELEPHONE 74.3903/26/2023 570624185‐00002 3/26/23 VERIZON WIRELESS 152674 110‐4140‐425003 TELEPHONE 51.0203/26/2023 570624185‐00002 3/26/23 VERIZON WIRELESS 152674 119‐4110‐420004 TELEPHONE 83.6703/26/2023 570624185‐00002 3/26/23 VERIZON WIRELESS 152674 120‐3130‐420004 TELEPHONE 90.5703/26/2023 570624185‐00002 3/26/23 VERIZON WIRELESS 152674 622‐4151‐420004 TELEPHONE 305.3 Vendor 308 ‐ VERIZON WIRELESS Total: 5015.23
03/26/2023 570624185‐00002 3/26/23 VERIZON WIRELESS 152674 622‐4152‐420004 TELEPHONE 648.3903/26/2023 570624185‐00002 3/26/23 VERIZON WIRELESS 152674 645‐4160‐420004 TELEPHONE 700.7203/26/2023 870628391‐00002 3/26/23 VERIZON WIRELESS 152674 110‐2110‐420004 TELEPHONE 621.92 1 of 14
Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/30/2023 - 4/10/2023
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Grand Total:
16.32 Vendor: 312 ‐ W.B. TAYLOR & SONS02/28/2023 63592 W.B. TAYLOR & SONS 152675 644‐4169‐442001 MISC IRRIGATION PARTS 190.59 Vendor 01111 ‐ WATERFORD IRRIGATION SUPPLY Total: 262.7 Vendor: 01192 ‐ XIO INC.03/01/2023 20123471 XIO INC. 152677 622‐4151‐425003 MONITORING SERVICE 282 Vendor 01192 ‐ XIO INC. Total: 282
1198199.06
Vendor 312 ‐ W.B. TAYLOR & SONS Total: 190.59
Vendor: 01111 ‐ WATERFORD IRRIGATION SUPPLY03/07/2023 200176 WATERFORD IRRIGATION SUP152676 644‐4169‐442001 OID DOG PARK 246.38 03/20/2023 200328 WATERFORD IRRIGATION SUP152676 644‐4169‐442001 OID DOG PARK 1 of 14
AGENDA ITEM 9.3:
By Motion, Waive all Readings of Ordinances and
Resolutions, except by Title.
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Date: April 17, 2023
To: Mayor and City Council
From: Amber Jones, Management Analyst
Reviewed by: Jeff Gravel, Public Services Director
Subject: Consideration of Tree Removal Request for One (1) Oak Tree Located at 1320 Walnut Street
I. BACKGROUND
Derrick Johnson (Applicant), has requested approval to remove One (1) Oak Tree located at 1320 Walnut Street. Due to the species and size of the tree, it is subject to Oakdale’s Tree Preservation Ordinance.
Location Map
AGENDA ITEM 9.4
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Subject: Consideration of Tree Removal Request: 1320 Walnut Street April 17, 2023
As noted above, the Subject Tree is located at 1320 Walnut Street directly adjacent to the home.
See Attachment A – Tree Photographs.
II. DISCUSSION
Per the Tree Preservation Ordinance, significant trees (any tree with a diameter of 24 inches or greater at a height of 3 feet) must receive City Council approval in order to be removed.
Section 36-28(4)(D) of the City’s Tree Ordinance provides the criteria used the evaluate requests for tree removal. The removal of Significant Trees requires City Council approval prior to being removed.
The criteria in the Ordinance applicable to this request include:
(1) “The condition of the oak or significant tree with respect to its general health, status as a public nuisance, danger of falling, proximity to existing or proposed structures, interference with utility services, and its status as host for a plant, pest or disease endangering other species of trees or plants with infection or infestation.” The Subject Tree is directly adjacent to home, damaging the foundation. (2) “The number, species, size and location of existing trees in the area and the effect of the requested action on shade areas, air pollution, historic values, scenic beauty and the general welfare of the City as a whole.”
The Subject Tree does provide shade, but does not significantly affect the City’s historical values, scenic beauty, or general welfare due to its location. The tree’s root growth is damaging the foundation of the home. The Applicant has elected to replace the tree with one (1) 24 “ Box Crape Myrtle Tree, which reaches 15 - 25 feet tall at full maturity. The applicant will be required to post a check for the cost to replace the tree and the City will hold that check for a period of 18 months as a bond.
The applicant will be subject to all applicable requirements of the Oakdale Municipal Code for tree removal and replacement (OMC 36-28.1)
III. RECOMMENDATION
Staff recommends by Minute Order that the City Council approve the request to remove the one (1) Oak Tree located at 1320 Walnut Street, identified in Attachment A.
IV. ATTACHMENTS
Attachment A: Tree Photographs
Attachment B: Notice of Tree Removal
Attachment C: Tree Removal Permit Application
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Subject: Consideration of Tree Removal Request: 1320 Walnut Street April 17, 2023
Attachment A
Photographs of Tree at 1051 East C Street
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Subject: Consideration of Tree Removal Request: 1320 Walnut Street April 17, 2023
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Subject: Consideration of Tree Removal Request: 1320 Walnut Street April 17, 2023
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Subject: Consideration of Tree Removal Request: 1320 Walnut Street April 17, 2023
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Subject: Consideration of Tree Removal Request: 1320 Walnut Street April 17, 2023
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Subject: Consideration of Tree Removal Request: 1320 Walnut Street April 17, 2023
ATTACHMENT B
NOTICE OF TREE REMOVAL
City of Oakdale
Public Services Department
455 S. 5th Avenue
(209) 845-3625
Notice of Tree
Removal Request
The Public Services Director hereby notices that the owners of this property have requested authorization to remove one tree in accordance with the City of Oakdale’s Tree Preservation Ordinance (Chapter 36-28.4). The City Council will consider this request during a public meeting. Those wishing to address the removal of this tree should attend the City Council Meeting or submit a written statement to the Public Services Department.
City Council Meeting Date: Monday, April 17, 2023 – 7:00 P.M.
Meeting Location: Council Chambers, 277 North Second Avenue Additional Information: Contact at (209) 845-3625
Tree Location: 1320 Walnut Street, Oakdale CA 95361
Reason for Tree Removal: Root growth is damaging foundation of home.
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Subject: Consideration of Tree Removal Request: 1320 Walnut Street April 17, 2023
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Subject: Consideration of Tree Removal Request: 1320 Walnut Street April 17, 2023
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Subject: Consideration of Tree Removal Request: 1320 Walnut Street April 17, 2023
ATTACHMENT C
TREE REMOVAL PERMIT APPLICATION
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Subject: Consideration of Tree Removal Request: 1320 Walnut Street April 17, 2023
CITY OF OAKDALE
CITY OF OAKDALE STAFF REPORT
April 17, 2023
Meeting Date: April 17, 2023
To: Mayor Bairos and Members of the City Council
Reviewed by: Jeff Gravel, Public Services Director
From: Amber Jones, Management Analyst
Subject: Consideration of Proposed Public Art Design Review Application for a Garden Mural, Located on the Community Garden Wall on N. Yosemite Ave I. BACKGROUND
The City of Oakdale recognizes the aesthetic value of placing murals within the city in public areas. It is the intent of the City of Oakdale for purposes of promoting the local economy, tourism, and for further purposes of beautifying the City of Oakdale.
In 2020 the Planning Commission adopted a Policy requiring all murals proposed within the City of Oakdale submit an application and follow the mural review process. As part of the Art Mural Review Policy, three (3) members were appointed to be part of the initial review of the application process to ensure the artist has ability to create a quality mural.
After review of the application the Panel will provide a recommendation to City Staff to review and prepare a report to the Planning Commission and City Council for consideration.
II. DISCUSSION
The Location Map shown illustrates the proposed mural location. The proposed mural will be located on the Community Garden Wall on North Yosemite Avenue, north of the senior center, and adjacent to the water tower. The subject property is located within the Park (P) General Plan Designation. This location on North Yosemite Avenue is welltrafficked and the mural would be plainly visible to people traveling Northbound and Southbound. The travel entrance in to the City of Oakdale, make this a prime location for public art displays.
Location Map – North Yosemite Avenue – Community Garden AGENDA ITEM 9.5
CITY OF OAKDALE City Council Staff Report
Subject: Garden Mural: North Yosemite Avenue
Meeting Date: April 17, 2023
Existing Wall
CITY OF OAKDALE City Council Staff Report
Subject: Garden Mural: North Yosemite Avenue
Meeting Date: April 17, 2023
OakdaleARTS (Applicant), is requesting authorization from the City of Oakdale (Owner), for approval of the proposed “Garden” design. The proposed Mural is 220 feet wide by 7 feet tall.
The proposed Mural features a painting of fresh, brightly painted flowers, birds, and butterflies to beautify the community garden and Northern entrance to the City of Oakdale. OakdaleARTS hired professional artist, Joel Aguilar, to design the mural prior to the Community Event “Love Oakdale” where, as a community, residents of the area will paint the flowers, birds, and butterflies together as a Community Project. OakdaleARTS indicated that the mural would take about 3 weeks to complete with an expected start date for the mural of April 18th, 2023 and completion by May 6th, 2023.
Proposed Art Mural Design
2030 General Plan
The land use designation is Park (P) per the 2030 General Plan. The 2030 General Plan states, “The P designation is applied to all lands where City park and recreational facilities exist or are planned. Parks are to be dedicated to the City and receive credit against the City’s parkland dedication requirement. This designation may accommodate active and passive park sites of various types and configurations. In some specific plan areas, the park designation, the park designation is further refined to reflect unique uses or conditions (e.g., Park/Detention Basin)” (City of Oakdale 2030 General Plan, Page LU-11).
Furthermore, the project location is identified in the General Plan as being within the “North Yosemite Gateway Corridor” area which “is a key entry and travel route in the City, transitioning from 3 lanes just south of the Stanislaus River Bridge, to 4 lanes along the remainder of the corridor. Yosemite Avenue (SR 120) connects Bay Area and Central Valley cities with several Sierra Nevada foothill towns and Yosemite National Park. As a result, this roadway experiences large volumes of tourism-related traffic during the summer and shoulder season”” (City of Oakdale 2030 General Plan, page LU-41-42). As such, City staff is of the position that the proposed mural is consistent with the City’s 2030 General Plan.
On April 4, 2023 the Planning Commission adopted a Resolution recommending approval of the proposed Mural to the City Council.
CITY OF OAKDALE City Council Staff Report
Subject: Garden Mural: North Yosemite Avenue
Meeting Date: April 17, 2023
III. RECOMMENDATION
Staff recommends that the City Council approve by Minute Order Public Art Design “Garden Mural” located at the Community Garden Wall on North Yosemite Avenue, north of the senior center, and adjacent to the water tower with Conditions of Approval.
IV ATTACHMENTS
Exhibit A: Conditions of Approval
CITY OF OAKDALE City Council Staff Report
Subject: Garden Mural: North Yosemite Avenue
Meeting Date: April 17, 2023
Exhibit A
Conditions of Approval
1. The City does not assume any financial obligation for the creation, maintenance, upkeep or repair of the Mural. If for any reason the person listed as the responsible party (OakdaleARTS and Joel Aguilar) for the Maintenance and preservation of the mural is non-responsive the Property Owner will be ultimately responsible for any maintenance of the Mural.
2. The Mural Design shall conform to the plan submitted with the mural application, subject to the Conditions of Approval stated herein. Any changes or modifications to the Mural must be reviewed by the Public Services Director to determine if it is necessary to go before the Planning Commission for approval.
3. During construction the Art Mural Committee will monitor the progress to ensure completion of the Mural.
4. During construction and at the end of each work day, that Artist shall clean the project area of any tools, paint and or supplies.
5. Prior to construction the Artist shall provide proof of liability insurance to the City for the duration of the project. The City will not be responsible for any damages.
6. Should the Artist need to close the public right-of-way (street or sidewalk) during construction, the Applicant shall contact (at least 72 hours prior to closure) the City for a Temporary Encroachment Permit for street or sidewalk closure. The Artist shall maintain traffic safety and control measures during construction.
7. It is acknowledged all art is owned by the Artist and is not for resale without the artist’s permission.
City of Oakdale
City Council Staff Report
Meeting Date: April 17, 2023
To: Mayor Bairos and Members of the City Council
From:
Subject:
Colleen Andersen, Council Services Manager
Claim for Damage – Chris Sauls
I. BACKGROUND
A claim against the City was received on February 9, 2023. The claim, as submitted, indicated the incident occurred on January 10, 2023. The location of the incident was listed as 1759 Vintage Circle, 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 9.6
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Meeting Date: Monday, April 17, 2023
To: Mayor Bairos and Members of the City Council
From: Jerry Ramar, Chief of Police
Subject: CONSIDERATION OF A RESOLUTION AUTHORIZING STAFF TO SURPLUS POLICE PATROL VEHICLE 35, A 2017 FORD POLICE
INTERCEPTOR, WHICH WAS INVOLVED IN A COLLISION AND
DETERMINED TO BE A TOTALED VEHICLE.
I./II. BACKGROUND/DISCUSSION
On February 20, 2023, an officer assigned to patrol duties responded to another officer requesting immediate assistance because he was dealing with a combative subject. The responding officer was driving vehicle 35, a 2017 Ford Police Interceptor. During the response, the officer was involved in a rollover collision at Highway 108/120 and N.
Stearns Road. Oakdale Police Department traffic officers investigated the collision. The officer was not injured during the collision.
Oakdale Police Department personnel submitted a claim for the vehicle to the City insurance. The insurance determined that the vehicle was “totaled.” Totaled is the common term used when it is determined that the value of the vehicle is less than the cost it would be to repair the vehicle. Therefore, the vehicle is not worth repairing.
The fleet manager has removed all of the components from the vehicle that can be repurposed and used in other patrol vehicles. Vehicle 35 is currently at the City Corp yard, unusable. Vehicle 35 is a 2017 Ford Police Interceptor with over 80,000 miles and was scheduled to be replaced in the 24/25 fiscal year.
III. FISCAL IMPACTS
There will be no impact on the general fund.
IV. RECOMMENDATION
Staff recommends the City Council adopt the attached Resolution authorizing Staff to surplus police patrol vehicle 35, a 2017 Ford Police Interceptor, which was involved in a collision and determined to be a totaled vehicle.
ATTACHMENTS
Attachment A: Resolution
Attachment B: Photographs
AGENDA ITEM 9.7
IN THE CITY COUNCIL OF THE CITY OF OAKDALE
STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2023-
RESOLUTION OF THE CITY OF OAKDALE CITY COUNCIL AUTHORIZING STAFF TO SURPLUS POLICE PATROL VEHICLE 35, A 2017 FORD POLICE INTERCEPTOR,
WHICH WAS INVOLVED IN A COLLISION AND DETERMINED TO BE A TOTALED VEHICLE.
THE CITY OF OAKDALE CITY COUNCIL DOES HEREBY RESOLVE THAT:
WHEREAS, the Oakdale Police Department has vehicle 35, a 2017 Ford Police Interceptor with over 80,000 miles and scheduled to be replaced in the 24/25 fiscal year; and, WHEREAS, an officer was involved in a collision in the vehicle on February 20, 2023, and, WHEREAS, it has been determined that the vehicle is a total loss; and, WHEREAS, the fleet services manager has removed any components that can be used on future vehicles; and,
NOW, THEREFORE, BE IT RESOLVED that the CITY COUNCIL hereby authorizes staff to surplus police patrol vehicle 35, a 2017 Ford Police Interceptor, which was involved in a collision and determined to be a totaled vehicle.
THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 17th DAY OF APRIL 2023 by the following votes:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
ABSTAINED: COUNCIL MEMBERS:
ATTEST
Rouzé Roberts, City Clerk
SIGNED:
Cherilyn Bairos, Mayor
ATTACHMENT B
4/17/2023 – Surplus Vehicle 35
ATTACHMENT B
4/17/2023 – Surplus Vehicle 35
ATTACHMENT B
4/17/2023 – Surplus Vehicle 35
ATTACHMENT B
4/17/2023 – Surplus Vehicle 35
ATTACHMENT B
4/17/2023 – Surplus Vehicle 35
AGENDA ITEM 9.8
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Date: April 17, 2023
To: Mayor and City Council
From: Albert Avila, Finance Director
Subject: Review and Accept 2021-2022 Fiscal Year Financial Audit I. Background:
The City's Auditors, Badawi & Associates, recently completed the 2021 - 22 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, 2022, total assets of the City exceeded its liabilities by $122,875,355 (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 $14,866,175. There is currently $19,346,643 of net position that are restricted and may only be used for a specific purpose. The remaining $88,662,537 is invested in capital assets, net of any related debt. (Page18).
3. As of June 30, 2022, the City's Governmental Activities reported combined net position of $24,479,622 of that, $4,613,652 is unassigned, (Page 26).
4. General Fund reserve ratio remained at 43%. 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 2021-22 Fiscal Year Financial Audit for the City.
III. Attachments
Attachment 1: Annual Financial Report FY 2021-22 (Audit) AGENDA ITEM 11.1
City of
Oakdale
Oakdale, California
Basic Financial Statements
For the year ended June 30, 2022
Prepared by:
Finance Department
City of Oakdale
Annual Financial Report
For the year ended June 30, 2022
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....................................................................................... 90 Budgetary Comparison Schedule – General Fund.................................................................................. 91 Budgetary Comparison Schedule – America Rescue Plan Act Special Revenue Fund ..................... 92 Defined Benefit Pension Plan:
Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years ................. 93 Schedule of Contributions – Last 10 Years ............................................................................................... 94 City of Oakdale
Annual Financial Report
For the year ended June 30, 2022
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....................................................................................... 98 Energy Efficiency and Conservation Capital Project Fund............................................................. 99 General Fund:
Combining Balance Sheet ........................................................................................................................... 102 Combining Statement of Revenues, Expenditures and Changes in Fund Balances........................... 104 Non-Major Governmental Funds:
Combining Balance Sheet ........................................................................................................................... 108 Combining Statement of Revenues, Expenditures and Changes in Fund Balances........................... 114 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:
Home Loan Special Revenue Fund..................................................................................................... 120 Gas Tax Special Revenue Fund ........................................................................................................... 121 Supplemental Law Enforcement Special Revenue Fund................................................................. 122 Local Transportation Special Revenue Fund..................................................................................... 123 Non-Judicial Forfeiture Special Revenue Fund................................................................................. 124 Public Safety Special Revenue Fund................................................................................................... 125 Lighting and Landscaping Special Revenue Fund........................................................................... 126 Abandoned Vehicle Abatement Special Revenue Fund.................................................................. 127 Community Development B Special Revenue Fund........................................................................ 128 Fire Service CFD 2003-1 Special Revenue Fund................................................................................ 129 General Plan Special Revenue Fund................................................................................................... 130 Solid Waste Special Revenue Fund..................................................................................................... 131 Economic Development Special Revenue Fund ............................................................................... 132 Public Safety CFD 2007-1 Special Revenue Fund ............................................................................. 133 Education/Government CTV Special Revenue Fund...................................................................... 134 Measure L Special Revenue Fund....................................................................................................... 135 Maintenance Services CFD Special Revenue Fund .......................................................................... 136 SB-1 Road and Repair Maintenance Special Revenue Fund ........................................................... 137 Housing Special Revenue Fund .......................................................................................................... 138 CA Department Fish Wildlife Restoration Special Revenue Fund ................................................ 139 Traffic Congestion Relief Special Revenue Fund.............................................................................. 140 City of Oakdale
Annual Financial Report
For the year ended June 30, 2022
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 ............................................................................ 141 South Industrial Specific Plan Special Revenue Fund ..................................................................... 142 CHP Cannabis Enforcement Grant Special Revenue Fund............................................................. 143 OTS STEP Grant Special Revenue Fund ............................................................................................ 144 U.S. Wildlife Restoration Grant Special Revenue Fund................................................................... 145 Fire Station Debt Service Fund............................................................................................................ 146 2015 Pension Obligation Bond Debt Service Fund........................................................................... 147 Energy Efficiency and Conservation Debt Service Fund................................................................. 148 Bridle Bridge Street Maintenance Capital Project Fund .................................................................. 149 Surface Transportation Capital Project Fund.................................................................................... 150 Plan Area Fee Capital Project Fund.................................................................................................... 151 Street Replacement Capital Project Fund........................................................................................... 152 Animal Control Capital Project Fund................................................................................................. 153 Internal Service Funds:
Combining Statement of Net Position ...................................................................................................... 156 Combining Statement of Revenues, Expenses and Changes in Net Position ..................................... 158 Combining Statement of Cash Flows........................................................................................................ 160 Custodial Funds:
Combining Statement of Fiduciary Net Position .................................................................................... 164 Combining Statement of Changes in Fiduciary Net Position................................................................ 168 iv
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INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members
of the City Council of the City of Oakdale
Oakdale, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements 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 of Oakdale (City), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise City’s basic financial statements as listed in the table of contents.
In our opinion, based on our report and the report of the other auditors, the accompanying financial statements 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, 2022, 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.
We did not audit the financial statements of the Oakdale Senior Housing Limited Partnership (including the related investment in limited partnership reported in the Senior Housing Corporation), which represents 95 percent of the assets and 100 percent of the revenues of the aggregate discretely presented component units.
Those financial statements were audited by other auditors whose reports thereon have been furnished to us, and our opinion, insofar as it relates to the amounts included for the Oakdale Senior Housing Limited Partnership, are based solely on the report of the other auditors.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
To the Honorable Mayor and Members
of the City Council of the City of Oakdale
Oakdale, California
2 Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
To the Honorable Mayor and Members
of the City Council of the City of Oakdale
Oakdale, California
3 We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management discussion and analysis, budgetary comparison schedules for the General Fund and major special revenue funds, and the required pension schedules on pages 5-13 and 90-94 be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements.
We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual nonmajor fund financial statements and budgetary comparison schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements.
The combining and individual nonmajor fund financial statements and budgetary comparison schedules are the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. 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. In our opinion, the combining and individual nonmajor fund financial statements and budgetary comparison schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.
To the Honorable Mayor and Members
of the City Council of the City of Oakdale
Oakdale, California
4 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 31, 2023 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters . The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of 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 and Associates
Berkeley, California
March 31, 2023
City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2022
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, 2022. It should be read in conjunction with the accompanying transmittal letter and basic financial statements.
FINANCIAL HIGHLIGHTS
As of June 30, 2022, total assets and deferred outflows of the City exceeded its liabilities and deferred inflows by $122,875,355 (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 $14,866,175. There are currently $19,346,643 of net position that are restricted and may only be used for a specific purpose. The remaining $88,662,537 is net investment in capital assets. As of June 30, 2022, the City’s Governmental Activities reported combined net position of $59,637,308 of that, $(10,422,662) is unrestricted.
As of June 30, 2022, the City’s governmental funds reported combined ending fund balances of $24,479,622. Approximately 81% of this total amount, $19,865,970, 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, $4,613,652 is unassigned. Governmental Activities’ Capital assets, net of depreciation, increase to $54,414,159 from $47,416,127, which includes $45,001,551 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, 2022
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 Public Financing Authority 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, 2022
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, 2022, the City’s major funds are as follows:
GOVERNMENTAL FUNDS:
General Fund
America Rescue Plan Act
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, 2022
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 44–87 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 102-171 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 and deferred outflows exceeded liabilities and deferred inflows by $122,875,355 as of June 30, 2022.
The Summary of Net Position as of June 30, 2022, and 2021, follows:
Govern- Business- Govern- Businessmental type mental type Activities Activities Total Activities Activities Total Current and other assets $ 31,907,774 $ 32,318,478 $ 64,226,252 $ 31,124,467 $ 30,665,760 $ 61,790,227 Noncurrent assets 63,028,180 49,722,443 112,750,623 55,796,296 46,809,787 102,606,083 Total assets 94,935,954 82,040,921 176,976,875 86,920,763 77,475,547 164,396,310 Deferred outflows 4,513,335 1,211,151 5,724,486 4,387,104 1,177,277 5,564,381 Current and other liabilities 6,439,299 2,128,746 8,568,045 5,403,743 1,815,920 7,219,663 Long-term liabilities 21,415,415 13,467,942 34,883,357 28,263,170 16,255,008 44,518,178 Total liabilities 27,854,714 15,596,688 43,451,402 33,666,913 18,070,928 51,737,841 Deferred inflows 11,957,267 4,417,337 16,374,604 1,046,619 280,861 1,327,480 Total deferred inflows 11,957,267 4,417,337 16,374,604 1,046,619 280,861 1,327,480 Net position:
Net investment in capital assets 50,713,327 37,949,210 88,662,537 45,231,505 35,703,854 80,935,359 Restricted 19,346,643 - 19,346,643 18,970,827 - 18,970,827 Unrestricted (deficit) (10,422,662) 25,288,837 14,866,175 (7,607,997) 24,597,181 16,989,184 Total net position $ 59,637,308 $ 63,238,047 $ 122,875,355 $ 56,594,335 $ 60,301,035 $ 116,895,370 2022 2021
City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2022
Management’s Discussion and Analysis, Continued
9 GOVERNMENT-WIDE FINANCIAL ANALYSIS, Continued
The change in net position for the fiscal years ended June 30, 2022 and 2021, follows:
Governmental Business-type Governmental Business-type
Activities Activities Total Activities Activities Total Revenues
Program revenues:
Charges for services $ 4,815,632 $ 13,645,566 $ 18,461,198 $ 5,509,857 $ 13,403,525 $ 18,913,382 Operating grants and contributions 3,080,710 - 3,080,710 2,395,384 - 2,395,384 Capital grants and contributions 3,485,074 450,237 3,935,311 2,776,853 1,031,927 3,808,780 General revenues and transfers: - -
Property taxes 4,618,460 - 4,618,460 4,291,894 - 4,291,894 Sales taxes 7,456,813 - 7,456,813 6,863,526 - 6,863,526 Franchise taxes 1,270,771 - 1,270,771 1,145,267 - 1,145,267 Other taxes 639,520 - 639,520 641,541 - 641,541
Investment earnings (793,833) (1,020,056) (1,813,889) 222,715 53,646 276,361 Total revenues 24,573,147 13,075,747 37,648,894 23,847,037 14,489,098 38,336,135 Expenses
Governmental activities:
General government 4,132,022 - 4,132,022 2,972,267 - 2,972,267 Public Safety 10,468,577 - 10,468,577 10,284,152 - 10,284,152 Public Works 2,340,514 - 2,340,514 1,629,738 - 1,629,738 Community Development 1,368,285 - 1,368,285 932,760 - 932,760 Parks and recreation 3,111,701 - 3,111,701 2,454,248 - 2,454,248 Interest and fiscal charges 180,075 - 180,075 125,863 - 125,863 Business-type activities: - -
Sewer - 5,288,926 5,288,926 - 4,704,477 4,704,477
Water - 4,102,779 4,102,779 - 3,495,056 3,495,056
Parking - 23,064 23,064 - 39,133 39,133
Aviation - 723,966 723,966 - 787,605 787,605
Total expenses 21,601,174 10,138,735 31,739,909 18,399,028 9,026,271 27,425,299 Change in net position 2,971,973 2,937,012 5,908,985 5,448,009 5,462,827 10,910,836 Net position:
Beginning of year 56,594,335 60,301,035 116,895,370 51,146,326 54,838,208 105,984,534 Prior period correction 71,000 - 71,000 - - -
End of year $ 59,637,308 $ 63,238,047 $ 122,875,355 $ 56,594,335 $ 60,301,035 $ 116,895,370 2022 2021
City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2022
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 $37,648,894 for the fiscal year ended June 30, 2022. 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 America Rescue Plan Act.
Expenses
Governmental and business-type activity expenses of the City for the year totaled $31,739,909 Governmental activity expenses totaled $21,601,174 or 68% of total expenses. Business-type activities incurred $10,138,735 of expenses during the fiscal year. Public safety costs represented 48.5% 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, 2022, and 2021, are as follows:
Total Cost Net Cost Total Cost Net Cost
of Services of Services of Services of Services
General government $ 4,132,022 $ (980,067) $ 2,972,267 $ (37,771) Public safety 10,468,577 (9,330,634) 10,284,152 (9,019,608) Public works 2,340,514 2,092,673 1,629,738 1,988,565
Community development 1,368,285 (72,989) 932,760 (24,758) Parks and recreation 3,111,701 (1,748,666) 2,454,248 (497,499) Interest and fiscal charges 180,075 (180,075) 125,863 (125,863) Total $ 21,601,174 $ (10,219,758) $ 18,399,028 $ (7,716,934) 2022 2021
City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2022
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 $2,937,012. The City has four business-type activities: Sewer, Water, Parking and Aviation. Sewer accounts for 41.8%, Water accounts for 52.5%, Parking accounts for (0.3%), and Aviation accounts for 6.0% of total business-type activity.
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, 2022, the City’s governmental funds reported combined fund balances of $24,479,622. This is a decrease of $473,767 or 1.9% over last year. The decrease was mainly due to spending on capital projects. The General Fund is the chief operating fund of the City. At the fiscal year ended June 30, 2022, General Fund unassigned fund balance totaled $5,613,421 with $37,093 reported as nonspendable.
Enterprise funds. The City’s enterprise funds net position increase by $2,937,012 in the fiscal year ended June 30, 2022. 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 $570,305. This was mainly due to an increase in sales tax being over the budget estimates.
The difference between the total original budget and the total final amended budget was an increase of $1,213,173. Actual expenditures were $597,732 below budget, 4% of the budget.
City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2022
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, 2022, amount to $102,446,595. This investment in capital assets includes land, buildings and improvements, machinery and equipment, and infrastructure.
Governmental Business-type
Activities Activities Total
2022 2021 2022 2021 2022 2021
Land and improvements $ 2,585,665 $ 2,585,665 $ 2,971,430 $ 2,971,430 $ 5,557,095 $ 5,557,095 Construction in progress 8,698,710 5,205,990 3,494,789 2,802,077 12,193,499 8,008,067 Buildings and improvements 5,153,180 5,371,080 96,201 107,023 5,249,381 5,478,103 Machinery and equipment 2,485,771 2,636,160 2,389,290 2,630,359 4,875,061 5,266,519 Infrastructure 35,490,833 31,617,232 39,080,726 37,848,142 74,571,559 69,465,374 Total capital assets $ 54,414,159 $ 47,416,127 $ 48,032,436 $ 46,359,031 $ 102,446,595 $ 93,775,158 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
The City’s long-term debt obligations at June 30, 2022 and 2021 were as follows:
2022 2021 2022 2021
(restated)
Western Alliance Bank Loan $ 1,630,589 $ 1,731,469 $ - $ - 2015 Pension Obligation Bonds 922,800 1,333,900 - -
Stanislaus County Loan 23,000 103,000 - -
Energy Efficiency and Conservation 3,249,648 3,249,648 - - State of California Loan - Solar 1,596,912 - - -
CSWRCB Revolving Loan - - 10,083,226 10,655,173
Total $ 7,422,949 $ 6,418,017 $ 10,083,226 $ 10,655,173 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, 2022
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 2022–2023.
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.
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14 BASIC
FINANCIAL STATEMENTS
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16 GOVERNMENT-WIDE
FINANCIAL STATEMENTS
17 City of Oakdale
Statement of Net Position
June 30, 2022
Governmental Business-Type
Activities Activities Total
ASSETS
Current assets:
Cash and investments 25,650,360 $ 30,698,538 $ 56,348,898 $ Restricted cash and investments 2,827,084 - 2,827,084
Receivables:
Accounts Receivable 162,625 1,470,989 1,633,614
Taxes 285,392 830 286,222
Interest 23,813 26,208 50,021
Intergovernmental 2,777,822 61,245 2,839,067
Leases 14,767 48,127 62,894
Other receivables 128,818 - 128,818
Inventory 12,541 37,093 49,634
Prepaid items and deposits - - -
Total current assets 31,907,774 32,318,478 64,226,252
Noncurrent assets:
Investments in limited partnership - - -
Loans/Notes receivable 7,771,089 - 7,771,089
Advance to Successor Agency Trust 415,798 369,401 785,199 Leases 427,134 1,320,606 1,747,740
Capital assets:
Non-depreciable 11,284,375 6,466,219 17,750,594
Depreciable, net 43,129,784 84,696,001 41,566,217
Total capital assets 54,414,159 48,032,436 102,446,595
Total noncurrent assets 63,028,180 49,722,443 112,323,489 Total assets 94,935,954 82,040,921 176,976,875
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows related to pension 4,513,335 1,211,151 5,724,486 Total deferred outflows of resources 4,513,335 1,211,151 5,724,486
LIABILITIES
Current liabilities:
Accounts payable and accrued liabilities 3,193,830 922,096 4,115,926 Interest payable 210,067 30,734 240,801
Unearned revenue 1,760,419 - 1,760,419
Deposits payable 157,560 476,665 634,225
Compensated absences - due within one year 81,534 42,528 124,062 Long term debt - due within one year 896,117 796,495 1,692,612 Total current liabilities 6,439,299 2,128,746 8,568,045 Noncurrent liabilities:
Compensated absences - due in more than one year 733,804 382,743 1,116,547 Net pension liability 3,798,468 14,154,779 17,953,247
Long term debt - due in more than one year 6,526,832 9,286,731 15,813,563 Total noncurrent liabilities 21,415,415 13,467,942 34,883,357 Total liabilities 27,854,714 15,596,688 43,451,402
DEFERRED INFLOWS OF RESOURCES
Deferred inflows related to pension 11,528,037 3,093,547 14,621,584 Deferred inflows related to leases 429,230 1,323,790 1,753,020 Total deferred inflows of resources 11,957,267 4,417,337 16,374,604
NET POSITION
Net investment in capital assets 50,713,327 37,949,210 88,662,537 Restricted 19,346,643 - 19,346,643
Unrestricted (deficit) (10,422,662) 25,288,837 14,866,175 $ 59,637,308 $ 63,238,047 $ 122,875,355
See accompanying Notes to Basic Financial Statements.
Primary Government
Total net position
18 December 31, 2021 December 31, 2021
Oakdale Senior
Senior Housing
Housing LP Corporation
161,754 351,700 $
- -
- 858
- -
- -
- -
- -
- -
- -
- 189,726
161,754 542,284
2,061,215 -
- -
- -
- -
- 400,000
- 345,918
- 745,918
2,061,215 745,918
2,222,969 1,288,202
- -
- -
- 1,556
- 49,550
- 5,080
- 31,300
- -
- 75,642
- 163,128
- -
- -
- 1,752,578
- 1,752,578
1,915,706 -
- -
- -
- -
- -
- 2,061,215
(627,504) 161,754
$ (627,504) $ 2,222,969
Discretely Presented Component Units
19 City of Oakdale
Statement of Activities
For the year ended June 30, 2022
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Total Primary Government:
Governmental activities:
General government 4,132,022 $ 1,883,882 $ 1,268,073 $ - $ 3,151,955 $ Public safety 10,468,577 596,236 541,707 - 1,137,943
Public works 2,340,514 450,249 497,864 3,485,074 4,433,187 Community development 1,368,285 529,280 766,016 - 1,295,296 Parks and recreation 3,111,701 1,355,985 7,050 - 1,363,035 Interest and fiscal charges 180,075 - - - -
Total governmental activities 21,601,174 4,815,632 3,080,710 3,485,074 11,381,416 Business-type activities:
Sewer 5,288,926 7,084,815 - 19,487 7,104,302
Water 4,102,779 5,998,144 - 70,439 6,068,583
Parking 23,064 15,463 - - 15,463
Aviation 723,966 547,144 - 360,311 907,455
Total business-type activities 10,138,735 13,645,566 - 450,237 14,095,803 Total primary government $ 18,461,198 31,739,909 $ 3,080,710 $ 3,935,311 $ 25,477,219 $ Discretely Presented Component Units:
Oakdale Senior Housing LP 650,924 $ 762,849 $ - - 762,849 $ Senior Housing Corporation 292 - - - -
Total discretely presented
component units $ 651,216 $ 762,849 $ - $ - $ 762,849
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, as restated
Net position - end of year
See accompanying Notes to Basic Financial Statements.
Program Revenues
20 December 31, 2020 December 31, 2020
Oakdale Senior
Governmental Business-Type Senior Housing
Activities Activities Total Housing LP Corporation
$ (980,067) $ - $ (980,067) $ - $ -
(9,330,634) (9,330,634) - - -
2,092,673 2,092,673 - - -
(72,989) - (72,989) - -
(1,748,666) (1,748,666) - - -
(180,075) - (180,075) - -
(10,219,758) (10,219,758) - - -
1,815,376 - 1,815,376 - -
1,965,804 - 1,965,804 - -
- (7,601) (7,601) - -
- 183,489 183,489 - -
3,957,068 - 3,957,068 - -
(10,219,758) 3,957,068 (6,262,690) - -
- - - 111,925 -
- - - - (292)
- - - 111,925 (292)
4,618,460 4,618,460 - - -
7,456,813 7,456,813 - - -
1,270,771 1,270,771 - - -
639,520 - 639,520 - -
13,985,564 13,985,564 - - -
(793,833) (1,020,056) (1,813,889) - 3,283
13,191,731 (1,020,056) 12,171,675 - 3,283
2,971,973 2,937,012 5,908,985 111,925 2,991
56,665,335 60,301,035 116,966,370 (739,429) 2,219,978
$ 59,637,308 $ 63,238,047 $ 122,875,355 $ (627,504) $ 2,222,969 $ 63,238,047 and Changes in Net Position
Net (Expense) Revenue
Primary Government
Discretely Presented
Component Units
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22 FUND
FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Funds Financial Statements
23 This page intentionally left blank
24 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.
America Rescue Plan Act Special Revenue Fund accounts for activities related to the Coronavirus State and Local Fiscal Recovery 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 City of Oakdale
Balance Sheet
Governmental Funds
June 30, 2022
America Energy
Rescue System Efficiency and
Plan Act Development Conservation Non-Major
General Special Revenue Capital Project Capital Project Governmental Fund Fund Fund Fund Funds Totals
ASSETS
Cash and investments $ 2,077,502 $ 1,906,612 $ 5,188,198 $ 6,618,247 - $ $ 15,790,559 Restricted cash and investments - - 2,795,470 - 31,614 2,827,084 Receivables:
Account receivables 133,623 - - - 28,380 162,003
Taxes 249,327 - - - 36,065 285,392
Interest 6,911 1,257 4,797 - 4,609 17,574
Intergovernmental 1,318,146 - - 1,459,676 - 2,777,822
Leases 441,901 - - - 441,901 -
Loans/Notes receivable - - - 7,771,089 - 7,771,089
Other receivable 118,733 - - - 10,085 128,818
Due from other funds 3,707,404 - - - 3,707,404 -
Inventory 37,093 - - - - 37,093
Advances to Successor Agency Trust - 368,016 - - 368,016 - Total assets $ 8,090,640 $ 1,907,869 $ 5,561,011 $ 2,795,470 $ 15,959,765 $ 34,314,755
LIABILITIES, DEFERRED
INFLOWS OF RESOURCES,
AND FUND BALANCES
Liabilities:
Accounts payable 1,558,861 $ 147,450 $ 333,798 $ 715,477 $ 303,514 $ 3,059,100 $ Due to other funds - - - 2,605,832 1,101,572 3,707,404
Unearned revenues - 1,760,419 - - - 1,760,419
Deposits payable 441,720 - - - 34,945 476,665
Total liabilities 1,907,869 2,000,581 333,798 3,321,309 1,440,031 9,003,588 Deferred Inflows of Resources:
Unavailable revenue 10,315 - - - 392,000 402,315
Deferred inflows related to leases 429,230 - - - - 429,230 Total deferred inflows of resourc - 439,545 - - 392,000 831,545 Fund Balances:
Nonspendable 37,093 - - - - 37,093
Restricted - - 5,227,213 - 14,119,430 19,346,643
Assigned - - - - 482,234 482,234
Unassigned 5,613,421 - - (525,839) (473,930) 4,613,652
Total fund balances - 5,650,514 5,227,213 (525,839) 14,127,734 24,479,622 Total liabilities, deferred
inflows of resources, and
fund balances $ 1,907,869 8,090,640 $ 5,561,011 $ 2,795,470 $ 15,959,765 $ 34,314,755 $ See accompanying Notes to Basic Financial Statements.
26 Total Fund Balances - Total Governmental Funds $ 24,479,622
Capital assets used in governmental activities were not current financial resources.
Therefore, they were not reported in the Governmental Funds' Balance Sheet.
Non-depreciable $ 11,284,375
Depreciable (net of internal service fund amount of $101,158) 43,028,626 Total capital assets $ 54,313,001 54,313,001
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 charges, to individual funds. The assets and liabilities of the internal service funds were included in governmental activities in the GovernmentWide Statement of Net Position. 9,862,285 Employer contributions for pension were recorded as expenditures in the governmental funds. However, in the Government-Wide Financial Statements, these contributions are deferred. 2,273,948
Unavailable revenue recorded in the fund financial statements resulting from activities in which revenues were earned but funds were not available are reclassified as revenues in the Government-Wide Financial Statements. 402,315
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 2,239,387
Deferred inflows of resources - pension (11,528,037)
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 $ (81,534)
Long term debt - due within one year (896,117)
Compensated absences - due in more than one year, net of internal service funds (715,217) Long term debt - due in more than one year (6,526,832)
Net pension liability (14,154,779)
Total long-term liabilities $ (22,374,479) (22,374,479) Net Position of Governmental Activities $ 59,637,308
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, 2022
27 Statement of Revenues, Expenditures and Changes in Fund Balances America Energy
Rescue System Efficiency and
Plan Act Development Conservation Non-Major
General Special Revenue Capital Project Capital Project Governmental Fund Fund Fund Fund Funds Totals
REVENUES:
Property taxes $ 4,618,460 $ - $ - $ 1,928,918 - $ $ 6,547,378 Sales and use taxes 7,193,875 - - 262,938 - 7,456,813
Franchise taxes 1,229,921 - - 40,850 - 1,270,771
Other taxes 639,520 - - 1,545,591 - 2,185,111
Licenses and permits 352,789 - - - 352,789 -
Fines and forfeitures 232,048 - - - 259 232,307
Intergovernmental 379,517 1,061,913 242,175 - 2,934,273 4,617,878 Use of money and property (83,712) 13,729 (187,737) - (139,790) (397,510) Charges for services 1,033,847 487,319 - 637,295 - 2,158,461 Total revenues 15,596,265 1,075,642 541,757 7,210,334 - 24,423,998 EXPENDITURES:
Current:
General government 1,853,837 410,310 - 145,839 - 2,409,986 Public safety - 9,959,844 - - 46,089 10,005,933
Public works 971,563 - - - 25,802 997,365
Community development 752,457 - - 62,921 - 815,378
Parks and recreation 1,198,015 - 726 1,156,039 - 2,354,780 Capital outlay 665,332 11,134 997,043 1,947,769 3,573,902 7,195,180 Debt service:
Principal - - 9,000 511,980 - 520,980
Interest and fiscal charges - - - 180,075 - 180,075
Total expenditures 14,746,850 1,075,642 1,006,769 1,947,769 5,702,647 24,479,677
REVENUES OVER (UNDER)
OVER (UNDER) EXPENDITURES 849,415 - (465,012) (1,947,769) 1,507,687 (55,679) OTHER FINANCING SOURCES (USES):
Proceeds from debt issuance - - - 1,596,912 - 1,596,912 Transfers in - 958,345 - - 210,000 1,168,345
Transfers out (2,065,000) - - - (1,118,345) (3,183,345) Total other financing sources (uses) (1,106,655) - 1,596,912 - (908,345) (418,088) Net change in fund balances (257,240) - (465,012) (350,857) 599,342 (473,767) FUND BALANCES:
Beginning of year - 5,907,754 5,692,225 (174,982) 13,528,392 24,953,389 End of year $ - 5,650,514 $ 5,227,213 $ $ (525,839) $ 14,127,734 $ 24,479,622 See accompanying Notes to Basic Financial Statements.
City of Oakdale
Governmental Funds
For the year ended June 30, 2022
28 Net Change in Fund Balances - Total Governmental Funds $ (473,767) 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. 8,573,887 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. (1,608,989)
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 (1,596,912)
Debt principal payments 520,980
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 32,529 Unavailable revenue recorded in the fund financial statements resulting from activities in which revenues were earned but funds were not available are reclassified as revenues in the Government-Wide Financial Statements. 402,315
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. 2,273,948
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. (5,178,676)
Internal services funds are used by management to charge the cost of certain activities, such as equipment replacement, risk management, technology to individual funds. 26,658 Change in Net Position of Governmental Activities $ 2,971,973 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, 2022
29 This page intentionally left blank
30 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 City of Oakdale
Statement of Net Position
Proprietary Funds
June 30, 2022
Non-Major
Enterprise Fund
Sewer Aviation Water Parking
Fund Fund Fund Fund
ASSETS
Current assets:
Cash and investments 17,138,393 $ 372,406 $ 13,137,864 $ 49,875 $ Receivables:
Accounts receivable 728,483 13,877 727,339 1,290
Taxes 830 - - -
Interest 14,874 177 11,114 43
Intergovernmental - 61,245 - -
Leases 48,127 - - -
Inventory - - 12,541 -
Total current assets 17,881,750 496,662 13,888,858 51,208 Noncurrent assets:
Advances to Successor Agency Trust - - 369,401 -
Leases receivable - 1,320,606 - -
Capital assets:
Non-depreciable 5,421,256 162,618 795,345 87,000
Depreciable, net 22,105,940 4,576,792 14,607,490 275,995 Total capital assets 27,527,196 4,739,410 15,402,835 362,995 Total noncurrent assets 27,527,196 6,060,016 15,772,236 362,995 Total assets 6,556,678 45,408,946 29,661,094 414,203
DEFERRED OUTFLOW OF RESOURCES
Deferred outflows related to pension 657,853 7,010 546,288 - Total deferred outflows of resources 7,010 657,853 546,288 -
LIABILITIES
Current liabilities:
Accounts payable 634,012 76,736 211,348 -
Interest payable 210,067 - - -
Deposits payable - 12,560 145,000 -
Compensated absences - due within one year 21,246 148 21,134 - Long term debt - due within one year 796,495 - - -
Total current liabilities 1,661,820 89,444 377,482 -
Noncurrent liabilities:
Compensated absences - due in more than one year 191,209 1,327 190,207 - Net pension liability 2,063,185 21,991 1,713,292 -
Long term debt - due in more than one year 9,286,731 - - - Total noncurrent liabilities 11,541,125 23,318 1,903,499 - Total liabilities 112,762 13,202,945 2,280,981 -
DEFERRED INFLOWS OF RESOURCES
Deferred inflows related to pension 1,680,298 17,912 1,395,337 - Deferred inflows related to leases - 1,323,790 - -
Total deferred inflows of resources 1,341,702 1,680,298 1,395,337 -
NET POSITION
Net investment in capital assets 17,443,970 4,739,410 15,402,835 362,995 Unrestricted 13,739,586 369,814 11,128,229 51,208
Total net position 5,109,224 31,183,556 26,531,064 414,203 See accompanying Notes to Basic Financial Statements.
Major Enterprise Funds
32 Governmental
Activities
Internal
Totals Service Funds
$ 9,859,801 30,698,538 $
622 1,470,989
- 830
6,239 26,208
- 61,245
- 48,127
- 12,541
9,866,662 32,318,478
47,782 369,401
- 1,320,606
- 6,466,219
101,158 41,566,217
101,158 48,032,436
148,940 49,722,443
10,015,602 82,040,921
- 1,211,151
- 1,211,151
134,730 922,096
- 210,067
- 157,560
- 42,528
- 796,495
134,730 2,128,746
18,587 382,743
- 3,798,468
- 9,286,731
18,587 13,467,942
153,317 15,596,688
- 3,093,547
- 1,323,790
- 4,417,337
101,158 37,949,210
25,288,837 9,761,127
63,238,047 9,862,285
33 City of Oakdale
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the year ended June 30, 2022
Non Major
Enterprise
Fund
Sewer Aviation Water Parking
Fund Fund Fund Fund
OPERATING REVENUES:
Charges for services:
Service charges 7,084,815 $ 542,236 $ 5,998,144 $ 6,200 $ Interdepartmental charges - - - -
Other 4,908 - 9,263
Total operating revenues 547,144 7,084,815 5,998,144 15,463 OPERATING EXPENSES:
General and administrative 698,093 168,768 816,822 -
Maintenance and operations 3,491,363 388,486 2,845,641 10,674 Depreciation and amortization 845,006 166,712 440,316 12,390 Total operating expenses 723,966 5,034,462 4,102,779 23,064 OPERATING INCOME (LOSS): (176,822) 2,050,353 1,895,365 (7,601) NONOPERATING REVENUES (EXPENSES):
Investment income (589,000) (6,288) (423,118) (1,650)
Connection fees 6,850 - 10,061 -
Capital fees 12,637 - - -
Intergovernmental - 360,311 60,378 -
Interest and debt service expenses (254,464) - - -
Total nonoperating revenues (expenses) 354,023 (823,977) (352,679) (1,650)
NET INCOME (LOSS) BEFORE
TRANSFERS 177,201 1,226,376 1,542,686 (9,251)
Transfers in - - - -
Total transfers - - - -
Change in net position 1,226,376 177,201 1,542,686 (9,251) NET POSITION:
Beginning of year 29,957,180 4,932,023 24,988,378 423,454 End of year $ 31,183,556 $ 5,109,224 $ 26,531,064 $ 414,203 See accompanying Notes to Basic Financial Statements.
Major Enterprise Funds
34 Governmental
Activities
Internal
Totals Service Funds
$ - 13,631,395 $
1,335,272 -
237,914 14,171
1,573,186 13,645,566
509,939 1,683,683
2,780,384 6,736,164
16,324 1,464,424
3,306,647 9,884,271
(1,733,461) 3,761,295
(254,881) (1,020,056)
- 16,911
- 12,637
- 420,689
- (254,464)
(254,881) (824,283)
(1,988,342) 2,937,012
2,015,000 -
2,015,000 -
26,658 2,937,012
9,835,627 60,301,035
$ 9,862,285 63,238,047 $
35 City of Oakdale
Statement of Cash Flows
Proprietary Funds
For the year ended June 30, 2022
Non Major
Enterprise
Fund
Sewer Aviation Water Parking
Fund Fund Funds Fund
CASH FLOWS FROM OPERATING ACTIVITIES:
Receipts from customers $ 7,125,871 $ 549,533 $ 6,053,904 $ 15,700 Cash received from interfund services provided - - - -
Payments to vendors for services and suppliers (3,991,065) (513,486) (3,846,008) (10,673) Payments to employees for salaries and benefits 4,717 416,431 368,067 - Net cash provided by operating activities 40,764 3,551,237 2,575,963 5,027 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
Transfers in - - - -
Transfers out - - - -
Interfund borrowing - (129,331) 81,359 -
Net cash provided by (used in) noncapital financing activities - (129,331) 81,359 -
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES:
Acquistion and construction of capital assets (2,263,873) (1,320,847) (879,927) - Connection fees 6,850 - 10,061 -
Capital fees 12,637 - - -
Grants received 512,553 - 60,378 -
Principal payments - long-term debt (571,947) - - -
Interest and fees paid on long-term debt (260,173) - - - Net cash used in capital and related
financing activities (3,076,506) (808,294) (809,488) -
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment income received (591,208) (6,396) (425,660) (1,659) Net cash used in investing activities (591,208) (6,396) (425,660) (1,659) NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (116,477) (903,257) 1,422,174 3,368 CASH AND CASH EQUIVALENTS:
Beginning of year 17,254,870 11,715,690 - 46,507
End of year $ 17,138,393 $ (903,257) $ 13,137,864 $ 49,875 CASH FLOWS FROM OPERATING ACTIVITIES:
RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES:
Operating income (loss) $ 2,050,353 $ (176,822) $ 1,895,365 $ (7,601) Adjustments to reconcile operating income (loss)
to net cash provided by operating activities:
Depreciation and amortization 845,006 166,712 440,316 12,390 Changes in assets and liabilities:
Accounts receivable 41,056 714 16,829 237
Inventory - - - -
Deferred outflows related to pension (18,400) (195) (15,279) - Accounts payable 198,391 43,768 (183,545) 1
Deposits payable - 1,675 38,931 -
Compensated absences (6,954) 203 16,483 -
Net pension liability (1,085,959) (11,577) (901,793) -
Deferred inflows related to pension 1,527,744 16,286 1,268,656 - Net cash provided by (used in) operating activities $ 3,551,237 $ 40,764 $ 2,575,963 $ 5,027 See accompanying Notes to Basic Financial Statements.
Major Funds
36 Governmental
Activities
Internal
Totals Service Funds
$ 13,745,008 $ -
1,573,258 -
(8,361,232) (3,316,833)
- 789,215
6,172,991 (1,743,575)
2,023,469 -
- -
(47,972) -
(47,972) 2,023,469
(4,464,647) (49,458)
- 16,911
- 12,637
- 572,931
(571,947) -
(260,173) -
(4,694,288) (49,458)
(1,024,923) (255,930)
(1,024,923) (255,930)
405,808 (25,494)
29,017,067 9,885,295
$ 29,422,875 9,859,801
$ 3,761,295 $ (1,733,461)
16,324 1,464,424
72 58,836
- -
(33,874) -
58,615 (28,938)
40,606 -
9,732 2,428
(1,999,329) -
2,812,686 -
$ 6,172,991 (1,743,575)
37 This page intentionally left blank
38 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.
Custodial Funds accounts for fiduciary activities not otherwise required to be reported in trust fund.
39 City of Oakdale
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2022
Successor Agency
Private Purpose Custodial
Trust Fund Fund
ASSETS
Cash and investments $ 2,427,753 826,179 $
Restricted cash and investment 10 602,905
Receivables:
Accounts 333,135 306
Taxes 6,385 -
Interest 1,750 881
Loans - 32,754
Total assets 3,371,928 860,130
DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding 951,198 -
Total deferred outflows of resources - 951,198
LIABILITIES
Liabilities:
Accounts payable 332,341 7,000
Wages payable - 681
Interest payable - 46,209
Long-term obligations
Long term debt - due in more than one year 15,824,005 - Due to the City of Oakdale 785,199 -
Total liabilities 332,341 16,663,094
NET POSITION
Restricted for:
Development related 2,526,166 -
Other 513,421 -
Unrestricted - (14,851,766)
Total net position $ 3,039,587 (14,851,766) $
See accompanying Notes to Basic Financial Statements.
40 City of Oakdale
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the year ended June 30, 2022
RDA Successor Agency
Retirement Private Purpose Custodial
Trust Fund Funds
ADDITIONS:
Assessments $ 645,270 - $
Investment income (67,197) (37,160)
Miscellaneous 358,449 -
Refuse collections 2,660,094 -
Total additions 3,596,616 (37,160)
DEDUCTIONS:
Administration - 43,619
Interest payments 287,489 622,743
Principal and other debt payments - 315,000
Payments for goods and services - 3,052,454
Total deductions 3,654,943 666,362
Change in fiduciary net position (58,327) (703,522)
NET POSITION:
Beginning of year (14,148,244) 3,097,914
End of year $ 3,039,587 (14,851,766) $
$ (14,512,745) (14,512,745) $
See accompanying Notes to Basic Financial Statements.
41 This page intentionally left blank
42 43
NOTES TO BASIC
FINANCIAL STATEMENTS
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
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.
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
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.
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
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 changes in net position.
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
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.
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
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. • America Rescue Plan Act Special Revenue Fund - Accounts for the revenues and expenditures of the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF). • System Development Capital Project Fund - Accounts for development impact fees to be used for infrastructure.
• 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.
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
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.
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
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.
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
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.
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
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.
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
53 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued I. Compensated Absences and Other Post-Employment Benefits 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.
The City does not provide any other post-employment benefits other than pension.
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 endowment).
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
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.
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
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.” City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
56 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued O. Leases – Lessor
The City is a lessor for noncancellable leases of cell tower and airport hangar space. The City recognizes lease receivables and a deferred inflow of resources in the government-wide and fund financial statements.
At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.
Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts. The City uses its estimated incremental borrowing rate as the discount rate for leases. The lease term includes the noncancellable period of the lease. Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee.
The City monitors changes in circumstances that would require a remeasurement of its lease, and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.
P. New Pronouncements
In 2022, the City adopted the new accounting standards to conform to the following Governmental Accounting Standards Board Statements:
GASB Statement No. 87, Leases – The objective of this statement is to recognize in the financial statements certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. The City recognized lease receivables and related deferred inflow of resources for leases that the City is the lessor as a result of implementation of this statement. GASB Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period – The objective this statement is to (1) to enhance the relevance and comparability of information about capital assets and the cost of borrowing for a reporting period and (2) to simplify accounting for interest cost incurred before the end of a construction period. This statement establishes accounting requirements for interest costs incurred before the end of a construction period. This Statement requires that interest cost incurred before the end of a construction period be recognized as expense in the period in which the cost is incurred for financial statements prepared using the economic resources measurement focus. As a result, interest cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a business-type activity or enterprise fund. There was no impact on net position as a result of implementation of this statement.
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
57 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued O. New Pronouncements, Continued
GASB Statement No. 92, Omnibus – The objectives of this statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues that have been identified during implementation and application of certain GASB Statements. This Statement addresses a variety of topics and includes specific provisions about leases, intra-entity transfers between primary government and pension or OPEB plans, other pension plan reporting, fiduciary activities relating to postemployment benefit arrangements, asset retirement obligations, reporting for public entity risk pools, fair value measurement, and derivative instruments.
There was no impact on net position as a result of implementation of this statement. GASB Statement No. 99, Omnibus 2022 – The primary objectives of this statement are to enhance the comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues that have been identified during the implementation and application of certain GASB Statements. 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, 2022 (excluding discretely presented component units):
In addition to the amounts described above, the Oakdale Senior Housing Limited Partnership (Partnership) reported $351,700 in cash and investments as of December 31, 2021, and the Senior Housing Corporation (Corporation) reported $161,754 in cash and investments as of December 31, 2021.
Governmental Business-Type Fiduciary
Activities Activities Funds Total
Deposits and investments $ 25,650,360 $ 30,698,538 $ 3,253,932 $ 59,602,830 Restricted cash and investments 2,827,084 - 602,915 3,429,999 Total cash and investments $ 28,477,444 $ 30,698,538 $ 3,856,847 $ 63,032,829 Government-Wide Statement of
Net Position
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
58 2. CASH AND INVESTMENTS, Continued
The Partnership’s bank balance before reconciling items as of December 31, 2021 was in one bank with a total balance of $351,700 that was covered by the Federal Deposit Insurance Corporation Coverage, except for $101,700 in excess of $250,000. The Partnership had no investments as of December 31, 2021.
The Senior Housing Corporation’s bank balance before reconciling items as of December 31, 2021 was in one bank with a total balance of $140,555 that was covered by the Federal Deposit Insurance Corporation Coverage. The Corporation had no investments as of December 31, 2021.
A. Summary of City Cash and Investments (excluding discretely presented component units) Cash and investments as of June 30, 2022 consist of the following:
B. Deposits
The carrying amounts of the City’s cash deposits were $13,425,824 at June 30, 2022. Bank balances before reconciling items were a positive amount of $14,112,525 at June 30, 2022. 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 $ 2,500
Deposits with financial institution 13,425,824
Total cash on hand and deposits 13,428,324
Local Agency Investment funds 6,395,333
Investment in CSJRMA Investment Pool 39,779,173
Total investments 46,174,506
Total City Treasury 59,602,830
Cash and investments with fiscal agent 3,429,999
Total cash and investments $ 63,032,829
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
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, 2022, 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
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
60 2. CASH AND INVESTMENTS, Continued
C. Investments, Continued
As of June 30, 2022, the City had $6,395,333 invested in LAIF, which had invested 1.88% of the pool investment funds in Structured Notes and Asset-Backed Securities as compared to 2.31% in the previous year. The LAIF fair value factor of 0.987125414 was used to calculate the fair value of the investments in LAIF.
As of June 30, 2022, the City also had $39,779,173 invested in Central San Joaquin Valley Risk Management (CSJRMA) Investment Pool. As of June 30, 2022, 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, 2022, 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, 2022, 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 $ 6,395,333 $ 6,395,333 $ - $ - $ - $ - Investment in CSJRMA Investment Pool 39,779,173 39,779,173 - - - - Total $ 46,174,506 $ 46,174,506 $ - $ - $ - $ -
Investment Maturities (in years)
Moody's S&P
Local Agency Investment Funds Not Rated Not Rated
CSJRMA Investment Pool Not Rated Not Rated
Credit Quality Ratings
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
61 2. CASH AND INVESTMENTS, Continued
E. 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, 2022, consisted of the following:
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 25,984
First Time Home Buyer Program 5,000
Oak Leaf Meadows 280,000
Total Housing Successor 4,335,337
HOME - First Time Home Buyer Program 1,514,272
HOME - Central Valley Coalition for Affordable Housing 1,292,653 Subtotal HOME Program 2,806,925
CDBG - Rehabilitation Loans 562,473
CDBG - First Time Home Buyer Program 36,500
Subtotal CDBG Program 598,973
Economic Development Loans 29,854
Subtotal Non-Major Governmental Funds 7,771,089
Total Governmental Activities $ 7,771,089
Fiduciary Funds - Successor Agency Private Purpose Trust Fund Economic Development Loans $ 32,754
Total Fiduciary Funds $ 32,754
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
62 3. 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, 2022, 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, 2022, 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, 2022, 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, 2022, was $25,984.
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, 2022, was $5,000.
Oak Leaf Meadows LP - The balance of this loan at June 30, 2022, 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, 2022, was $2,806,925.
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, 2022, was $598,973.
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
63 3. 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, 2022, was $62,608; $29,854 was included in the Economic Development Special Revenue Fund with the remaining $32,754 shown in the Successor Agency Private Purpose Trust.
4. LEASES RECEIVABLES
For the year ended June 30, 2022, the financial statements include the adoption of GASB Statement No. 87, Leases. The primary objective of this statement is to enhance the relevance and consistency of information about the City’s leasing activities. This statement establishes a single model for lease accounting based on the principal that leases are financings of the right to use an underlying asset. The City has cell tower and airport hangar space leases in which it is acting as Lessor. The total value of the lease receivable and deferred inflow of resources at June 30, 2022 were $1,810,634 and $1,753,020. The total lease revenue recognized during the fiscal year was $82,864.
Following are the additional disclosures relating to each of the leases:
Total
Beginning Monthly Value of Deferred Lease Number Months of Lease Payment Discount Lease Inflow at Revenue of Options Extension Receivable Amount Rate Receivable June 30, 2022 Recognized Remaining Options Governmental Activities
Cell Tower Lease* $ 455,173 2,610 4.000% $ 441,901 $ 429,230 $ 28,301 3 180 Total Governmental Activities 455,173 441,901 429,230 28,301 Business-type Activities
S.C. Airport Hangar 200,774 1,500 4.000% 195,272 188,705 13,165 3 180 G.W. Flying Club Hangar 469,321 3,500 4.000% 445,663 440,318 31,640 3 180 MH Airport Hangar 733,114 3,500 4.000% 727,798 694,767 9,758 2 120 Total Business-type Activities 1,403,209 1,368,733 1,323,790 54,563 Total Primary Government $ 1,858,382 $ 1,810,634 $ 1,753,020 $ 82,864 City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
64 4. LEASES RECEIVABLE, Continued
Future minimum rental payments are as follows:
Year Ending
June 30, Principal Interest Total Principal Interest Total 2023 $ 14,767 $ 17,409 $ 32,176 $ 48,127 $ 53,873 $ 102,000 2024 16,352 16,789 33,141 50,088 51,912 102,000
2025 18,031 16,105 34,136 52,128 49,872 102,000
2026 19,808 15,351 35,159 54,252 47,748 102,000
2027 21,690 14,525 36,215 56,462 45,538 102,000
2028-2032 140,673 57,362 198,035 318,749 191,251 510,000 2033-2037 206,530 23,046 229,576 325,434 122,066 447,500 2038-2042 4,050 14 4,064 129,616 80,384 210,000
2043-2047 - - - 158,261 51,739 210,000
2048-2052 - - - 175,616 16,884 192,500
Total $ 441,901 $ 160,601 $ 602,502 $ 1,368,733 $ 711,267 $ 2,080,000 Current $ 14,767 $ 17,409 $ 32,176 $ 48,127 $ 53,873 $ 102,000 Noncurrent 427,134 143,192 570,326 1,320,606 657,394 1,978,000 Total $ 441,901 $ 160,601 $ 602,502 $ 1,368,733 $ 711,267 $ 2,080,000 Governmental Activities Business-type Activities
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
65 5. CAPITAL ASSETS
Capital asset activity for governmental activities for the year ended June 30, 2022, was as follows:
Depreciation expense for capital assets was charged to functions as follows:
Balance Deletions/ Balance
June 30, 2021 Additions Adjustments Transfers June 30, 2022 Governmental Activities
Nondepreciabl assets:
Land $ 2,585,665 $ - $ - $ - 2,585,665
Construction in progress 5,205,990 8,414,027 (4,921,307) - 8,698,710 Total nondepreciable assets 7,791,655 8,414,027 (4,921,307) - 11,284,375 Depreciable assets:
Equipment 9,295,573 209,318 - - 9,504,891
Buildings 10,084,466 - - 10,084,466 -
Infrastructure 40,080,244 - - 4,921,307 45,001,551
Total depreciable assets 59,460,283 209,318 - 4,921,307 64,590,908 Accumulated depreciation
Equipment (6,659,413) (359,707) - (7,019,120) -
Buildings (4,713,386) (217,900) - (4,931,286) -
Infrastructure (8,463,012) (1,047,706) - (9,510,718) -
Total accumulated depreciation (19,835,811) (1,625,313) - - (21,461,124) Net depreciable assets 39,624,472 (1,449,129) - 4,921,307 43,129,784 Total capital assets $ 47,416,127 $ 6,964,898 $ - $ 54,414,159 - $ General government $ 266,762
Public safety 342,498
Public works 719,125
Community development 402
Parks and recreation 296,526
Total $ 1,625,313
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
66 5. CAPITAL ASSETS, Continued
Capital asset activity for business-type activities for the year ended June 30, 2022, was as follows:
Depreciation expense for capital assets was charged to functions as follows:
Balance Balance
June 30, 2021 Additions Deletions Transfers June 30, 2022 Business-type Activities
Nondepreciabl assets:
Land $ 2,971,430 $ - $ - $ - $ 2,971,430
Construction in progress 2,802,077 3,086,059 - (2,393,347) 3,494,789 Total nondepreciable assets 5,773,507 3,086,059 - (2,393,347) 6,466,219 Depreciable assets:
Equipment 8,583,177 51,697 (41,745) - 8,593,129
Buildings and systems 1,013,366 - - - 1,013,366
Infrastructure 55,232,367 - - 2,393,347 57,625,714
Total depreciable assets 64,828,910 51,697 (41,745) 2,393,347 67,232,209 Accumulated depreciation
Equipment (5,952,844) (292,740) 41,745 - (6,203,839)
Buildings and systems (906,343) (10,822) - - (917,165)
Infrastructure (17,384,126) (1,160,862) - - (18,544,988) Total accumulated depreciation (24,243,313) (1,464,424) 41,745 - (25,665,992) Net depreciable assets 40,585,597 (1,412,727) - 2,393,347 41,566,217 Total capital assets $ 46,359,104 $ 1,673,332 $ - $ - $ 48,032,436 Sewer $ 845,006
Aviation 166,712
Water 440,316
Parking 12,390
Total $ 1,464,424
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
67 5. CAPITAL ASSETS, Continued
Capital asset activity for Oakdale Senior Housing L.P. for the year ended December 31, 2021, 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, 2022:
Balance Balance
December 31, 2020 Additions Deletions December 31, 2021 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 (3,896,148) (144,676) - (4,040,824) Net depreciable assets 490,594 (144,676) - 345,918
Total capital assets $ 890,594 $ (144,676) $ - $ 745,918 Due in
Balance Balance Due Within More Than
June 30, 2021 Additions Retirements June 30, 2022 One Year One Year (restated)
Governmental activities:
Direct Borrowings:
Western Alliance Bank Loan $ 1,731,469 $ - $ (100,880) $ 1,630,589 $ 106,537 $ 1,524,052 2015 Pension Obligation Bonds 1,333,900 - (411,100) 922,800 444,000 478,800 Industrial Specific Plan 32,000 - (9,000) 23,000 9,000 14,000 Energy Efficiency and Conservation 3,249,648 - - 3,249,648 187,548 3,062,100 State of California Loan - Solar - 1,596,912 - 1,596,912 149,032 1,447,880 Subtotal 6,347,017 1,596,912 (520,980) 7,422,949 896,117 6,526,832 Compensated absences 845,439 - (30,101) 815,338 81,534 733,804 Total Governmental activities $ 7,192,456 $ 1,596,912 $ (551,081) $ 8,238,287 $ 977,651 $ 7,260,636 Business-type activities:
Direct Borrowings:
CSWRCB Revolving Loan $ 10,655,173 $ - $ (571,947) $ 10,083,226 $ 796,495 $ 9,286,731 Compensated absences 415,538 9,733 - 425,271 42,528 382,743 Business-type activities
Long-term liabilities $ 11,070,711 $ 9,733 $ (571,947) $ 10,508,497 $ 839,023 $ 9,669,474 City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
68 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, 2022 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
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 123,736 40,743 164,479
2028-2032 677,782 134,643 812,425
2033-2035 376,595 20,045 396,640
Total $ 1,630,589 $ 399,717 $ 2,030,306
Due within one year $ 106,537 $ 56,960 $ 163,497
Due after one year 1,524,052 342,757 1,866,809
Total $ 1,630,589 $ 399,717 $ 2,030,306
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
69 6. LONG-TERM LIABILITIES, Continued
A. Governmental Activities, Continued
The scheduled annual minimum debt service requirements at June 30, 2022 are as follows:
Stanislaus County 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, 2022 is $32,000. The scheduled annual minimum debt service requirements at June 30, 2022 are as follows:
Fiscal Year Ended
June 30, Principal Interest Total
2023 $ 444,000 $ 31,824 $ 475,824
2024 478,800 12,635 491,435
Total $ 922,800 $ 44,459 $ 967,259
Due within one year $ 444,000 $ 31,824 $ 475,824
Due after one year 478,800 12,635 491,435
Total $ 922,800 $ 44,459 $ 967,259
Fiscal Year Principal
Ending June 30, Repayment
2023 $ 9,000
2024 14,000
$ 23,000
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
70 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, 2022 are as follows:
State of California Loan - Solar
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.
Fiscal Year Ended
June 30, Principal Interest Total
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 226,249 51,308 277,557
2028-2032 1,295,269 178,076 1,473,345
2033-2035 921,442 35,222 956,664
Total $ 3,249,648 $ 514,748 $ 3,764,396
Due within one year $ 187,548 $ 68,860 $ 256,408
Due after one year 3,062,100 445,888 3,507,988
Total $ 3,249,648 $ 514,748 $ 3,764,396
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
71 6. LONG-TERM LIABILITIES, Continued
A. Governmental Activities, Continued
State of California Loan – Solar, Continued
The scheduled annual minimum debt service requirements at June 30, 2022 are as follows:
As of June 30, 2022, only $1,596,912 had been drawn, however it is anticipated that the remaining balance of the loan will be drawn down by June 30, 2023.
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, 2022 is $1,240,609, comprised of $815,338 from Governmental Activities and $425,271 from Business-type activities.
Fiscal Year Ended
June 30, Principal Interest Total
2023 $ 149,032 $ 28,970 $ 178,002
2024 149,789 28,213 178,002
2025 151,367 26,636 178,003
2026 152,884 25,118 178,002
2027 154,417 23,585 178,002
2028-2032 795,514 94,497 890,011
2033-2037 836,275 53,735 890,010
2038-2041 610,722 12,285 623,007
Total $ 3,000,000 $ 293,039 $ 3,293,039
Due within one year $ 149,032 $ 28,970 $ 178,002
Due after one year 2,850,968 264,069 3,115,037
Total $ 3,000,000 $ 293,039 $ 3,293,039
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
72 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, 2022:
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 $2,313,222, $838,340, and 276% respectively for the fiscal year ended June 30, 2022.
The scheduled annual minimum debt service requirements at June 30, 2022 are as follows:
Due in
Balance Balance Due Within More Than
June 30, 2021 Additions Retirements June 30, 2022 One Year One Year Business-type activities:
Direct Borrowings:
CSWRCB Revolving Loan $ 10,655,173 $ - $ (571,947) $ 10,083,226 $ 796,495 $ 9,286,731 Compensated absences 415,538 9,733 - 425,271 42,528 382,743 Business-type activities
Long-term liabilities $ 11,070,711 $ 9,733 $ (571,947) $ 10,508,497 $ 839,023 $ 9,669,474 Fiscal Year Ended
June 30, Principal Interest
2023 $ 796,495 $ 252,081
2024 932,916 232,166
2025 956,239 208,845
2026 980,145 184,939
2027 1,004,648 160,436
2028-2032 5,412,783 1,312,640
Total $ 10,083,226 $ 2,351,107
Due within one year $ 796,495 $ 252,081
Due after one year 9,286,731 2,099,026
Total $ 10,083,226 $ 2,351,107
CSWRCB Loan
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
73 6. LONG-TERM LIABILITIES, Continued
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, 2021:
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.
7. ASSESSMENT DISTRICT DEBT
The City has special assessment bonds outstanding at June 30, 2022 in the amount notes of $11,790,000. 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.
Due in
December 31, 2020 December 31, 2021 Due Within More Than Balance Retirements Balance One Year One Year
Note Payable to City of Oakdale $ 626,398 $ - $ 626,398 $ - $ 626,398 California Housing Finance Agency 1,283,457 (81,635) 1,201,822 75,642 1,126,180 Total $ 1,909,855 $ (81,635) $ 1,828,220 $ 75,642 $ 1,752,578 City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
74 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, 2022:
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 $ 50,713,327 $ 37,949,210 $ 88,662,537 Restricted 19,346,643 - 19,346,643
Unrestricted (10,422,662) 25,288,837 14,866,175
Total $ 59,637,308 $ 63,238,047 $ 122,875,355
Energy Efficiency and Conservation $ (525,839)
Non-Major Governmental Funds:
South Industrial Specific Plan $ (71,000)
CHP Cannabis Enforcement Grant $ (2,274)
OTS STEP Grant $ (38,732)
U.S. Fish Wildlife Restoration Grant $ (42,482)
Surface Transportation Fund $ (312,194)
Plan Area Fee Fund $ (7,248)
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
75 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 $ 37,093 $ - $ - $ - $ 37,093 37,093 - - - 37,093
Restricted fund balance for:
Gas tax - Street and Road Projects - - - 436,779 436,779 Supplemental Law Enforcement Activities - - - 296,418 296,418 Non-Judicial Forfeiture Activities - - - 47,905 47,905
Transportation Activities - - - 2,312,339 2,312,339
Public Safety - - - 110,503 110,503
Lighting and Landscaping Activities - - - 595,068 595,068 Abandoned Vehicle Abatement Program - - - 147,228 147,228 CDBG and HOME Activities - - - 3,845,520 3,845,520
Low and Moderate Income Housing Program - - - 4,459,136 4,459,136 Solid Waste Program Activities - - - 151,369 151,369
Economic Development Activities - - - 377,952 377,952
SB-1 Road Repair & Maintenance - - - 732,748 732,748
Maintenance Services CFD - - - 417,376 417,376
Equipment and Capital Projects 5,227,213 - - 5,227,213 - Other - - - 189,089 189,089
5,227,213 - - 14,119,430 19,346,643
Assigned fund balance for:
Debt Service - - - 87,173 87,173
Equipment and Capital Projects - - - 395,061 395,061
- - - 482,234 482,234
Unassigned fund balance 5,613,421 - (525,839) (473,930) 4,613,652 Total Fund Balances $ 5,650,514 $ 5,227,213 $ (525,839) $ 14,127,734 $ 24,479,622 Major Governmental Funds
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
76 8. NET POSITION/ FUND BALANCES, Continued
Excess of Expenditures and Transfers over Appropriations:
Expenditures and transfers exceeded appropriations for the year ended June 30, 2022, for the following funds:
9. INTERFUND TRANSACTIONS
Due to and due from other funds consisted of the following as of June 30, 2022:
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
Non-major Funds:
Special Revenue Funds:
HOME Loan 26,394 59,994 33,600
Local Transportation - 18,552 18,552
Community Development Block Grant 626,736 722,908 96,172 Economic Development - 20 20
Education/Government CTV 30,000 38,560 8,560
U.S. Fish Wildlife Restoration Grant - 76,917 76,917
Debt Service Funds:
Fire Station 161,480 161,483 3
2015 Pension Obligation Bond 462,355 462,520 165
Due To General Fund
Due From
Other Funds
Energy Efficiency and Conservation $ 2,605,832
Non-Major Governmental Funds 1,101,572
Total $ 3,707,404
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
77 9. INTERFUND TRANSACTIONS, Continued
Transfers consisted of the following at June 30, 2022:
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 $ - $ 50,000 $ 2,015,000 $ 2,065,000
Non-Major Gov't Funds 958,345 160,000 - 1,118,345
Total $ 958,345 $ 210,000 $ 2,015,000 $ 3,183,345
Transfers In:
Governmental Funds Proprietary Funds
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
78 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.
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
79 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, 2022 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 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 8.00% 7.00% 6.75%
Required employer contribution rates 13.30% 9.62% 7.54% Required UAL payment $998,408 $6,996 $3,271
Safety Tier 1 Safety Tier 2 Safety Police PEPRA
Hire Date Prior to May 7, 2011 After May 7, 2011
On or after January 1,
2013
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 $0 $0 $0
Required employer contribution rates 25.590% 19.880% 13.980% Required UAL payment $ 1,061,971 $ 2,007 $ 4,102
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
80 11. CITY EMPLOYEES’ RETIREMENT PLAN (DEFINED BENEFIT PENSION PLAN), Continued The City’s contributions to the Plan for the measurement period ended June 30, 2021 were $2,558,754.
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2022, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $17,953,247 (measured as of June 30, 2021).
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, 2021, and the total pension liability for the Plan used to calculate the net pension liability was determined by actuarial valuations as of June 30, 2020 rolled forward to June 30, 2021 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, 2020 and 2021 were as follows:
For the year ended June 30, 2022, the City recognized pension expense of $6,568,373. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Proportion - June 30, 2020 0.25186%
Proportion - June 30, 2021 0.33196%
Change - Increase (Decrease) 0.08010%
Deferred Outflows
of Resources
Deferred Inflows
of Resources
Pension contributions subsequent to
measurement date
$ 2,884,162 $ -
Changes of assumptions - -
Differences between expected and actual
experience
2,546,162 -
Changes in employer's proportion 294,162 73,016
Differences between the employer's
contribution and the employer's
proportionate share of contributions
- 1,397,457
Net differences between projected and
actual earnings on plan investments
- 13,151,111
Total $ 5,724,486 $ 14,621,584
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
81 11. CITY EMPLOYEES’ RETIREMENT PLAN (DEFINED BENEFIT PENSION PLAN), Continued $2,884,162 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, 2023. 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, 2020 actuarial valuations were determined using the following actuarial assumptions:
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2020 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:
2023 $ (2,472,165)
2024 (2,657,202)
2025 (3,023,884)
2026 (3,628,009)
Valuation Date June 30, 2020
Measurement Date June 30, 2021
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 o f pension plan administrative expenses.
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
82 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 of 2.92% used for this period.
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
83 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, 2022 the City reported a payable of $0 for outstanding amount of contributions to the pension plan required for the year ended June 30, 2022.
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, 2022 as follows:
AVA expenditures for 2022 are in compliance with Sections 9250.7 and 22710 of the Vehicle Code. 1% Decrease 6.15%
Net Pension Liability $ 30,819,228
Current Discount Rate 7.15%
Net Pension Liability $ 17,953,247
1% Increase 8.15%
Net Pension Liability $ 7,354,096
Revenues:
Intergovernmental $ 15,634
Use of money and property (5,005)
Total revenues 10,629
Expenditures:
Public safety 309
Revenues Over Expenditure 10,320
Transfer out (13,345)
Net change in fund balances (3,025)
Beginning balance 150,253
Ending balance $ 147,228
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
84 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.
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
85 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, 2022:
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, 2022 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, 2022 is $1,660,000.
Payable to the City of Oakdale
The Successor Agency owes the City of Oakdale $785,199 as of June 30, 2022 for monies advanced to the former Redevelopment Agency in prior fiscal years. $368,016 is owed to the System Development Capital Projects Fund, $47,782 is owed to the Equipment Replacement Internal Service Fund, and $369,401 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
Balance Balance Due Within More Than
June 30, 2021 Additions Retirements June 30, 2022 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 245,362 - (16,357) 229,005 - 229,005 Subtotal 15,840,362 - (16,357) 15,824,005 - 15,824,005
Due to City of Oakdale 956,385 - (171,186) 785,199 - 785,199 Total $ 16,796,747 $ - $ (187,543) $ 16,609,204 $ - $ 16,609,204 City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
86 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, 2022, there were no arbitrage liabilities.
Future debt service at June 30, 2022, 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 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 615,000 434,588 - - 615,000 434,588
2028-2032 6,885,000 1,529,538 - - 6,885,000 1,529,538
2033-2036 5,175,000 417,838 - - 5,175,000 417,838
Total $ 13,935,000 $ 4,363,916 $ 1,660,000 $ 151,466 $ 15,595,000 $ 4,515,382 Due within one year $ - $ 496,538 $ - $ 57,973 $ - $ 554,511 Due after one year 13,935,000 3,867,378 1,660,000 93,493 15,595,000 3,960,871 Total $ 13,935,000 $ 4,363,916 $ 1,660,000 $ 151,466 $ 15,595,000 $ 4,515,382 Totals
2018 Series A Tax Allocation 2018 Series B Tax Allocation Revenue Bonds Revenue Bonds
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2022
87 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, 2021 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, 2021, the OSHC reported $2,061,215 as “Investment in Limited Partnership”, representing its partnership capital of the OSHLP at December 31, 2021. Upon dissolution of the OSHLP, net position of the partnership will be distributed based on the terms of the partnership agreement.
16. PRIOR PERIOD ADJUSTMENTS
The City recorded a restatement to correct the beginning balance of long-term debt for repayment of the Specific Industrial Plan loan in fiscal year 2021.
Net Position as Net Position as
Previously Reported Prior Period Restated at
at June 30, 2021 Adjustments June 30, 2021
Governmental Activities $ 59,566,308 $ 71,000 $ 59,637,308 88 This page intentionally left blank
89 REQUIRED
SUPPLEMENTARY INFORMATION
City of Oakdale
Required Supplementary Information
For the year ended June 30, 2022
90 1. BUDGETS AND BUDGETARY ACCOUNTING
A. 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.
City of Oakdale
Required Supplementary Information, Continued
For the year ended June 30, 2022
91 1. BUDGETS AND BUDGETARY ACCOUNTING, Continued
B. Budgetary Comparison Schedules
Budgetary Comparison Schedule, General Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Property taxes $4,260,200 $4,377,200 $4,618,460 $ 241,260 Sales and use taxes 6,050,000 6,692,000 7,193,875 501,875 Franchise taxes 1,108,000 1,108,000 1,229,921 121,921
Other taxes 589,500 629,500 639,520 10,020
Licenses and permits 242,500 242,700 352,789 110,089
Fines and forfeitures 250,000 250,000 232,048 (17,952)
Intergovernmental 317,840 513,400 379,517 (133,883)
Use of money and property 312,087 246,500 (83,712) (330,212) Charges for services 682,660 966,660 1,033,847 67,187
Total revenue 13,812,787 15,025,960 15,596,265 570,305
EXPENDITURES:
Current:
General government: 1,794,395 1,815,749 1,853,837 (38,088) Public safety 10,028,510 10,308,867 9,959,844 349,023
Public works 1,078,614 1,073,204 971,563 101,641
Community development 677,487 833,482 752,457 81,025
Parks and recreation 1,142,863 1,248,760 1,198,015 50,745 Capital outlay 65,000 64,520 11,134 53,386
Total expenditures 14,786,869 15,344,582 14,746,850 597,732 REVENUES OVER (UNDER) EXPENDITURES (974,082) (318,622) 849,415 1,168,037 OTHER FINANCING SOURCES (USES):
Transfers in 4,398,737 5,179,559 958,345 (4,221,214)
Transfers out (3,423,737) (4,825,229) (2,065,000) 2,760,229 Total other financing sources (uses) 975,000 354,330 (1,106,655) (1,460,985) Net change in fund balance $ 918 $ 35,708 (257,240) $ (292,948) FUND BALANCE:
Beginning of year 5,907,754
End of year $ 5,650,514
Budgeted Amounts
City of Oakdale
Required Supplementary Information, Continued
For the year ended June 30, 2022
92 1. BUDGETS AND BUDGETARY ACCOUNTING, Continued
B. Budgetary Comparison Schedules, Continued
Budgetary Comparison Schedule, America Rescue Plan Act Special Revenue Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 2,200,000 $ 2,822,322 $ 1,061,913 $ (1,760,409) Use of money and property - 5,000 13,729 8,729
Total revenue 2,200,000 2,827,322 1,075,642 (1,751,680) EXPENDITURES:
Current:
General government: - - 410,310 (410,310)
Capital outlay - 2,068,296 665,332 1,402,964
Total expenditures - 2,068,296 1,075,642 992,654
Net change in fund balance $ 2,200,000 $ 759,026 - $ (759,026) FUND BALANCE:
Beginning of year -
End of year $ -
Budgeted Amounts
City of Oakdale
Required Supplementary Information, Continued
For the year ended June 30, 2022
93 2. DEFINED BENEFIT PENSION PLAN
A. Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years* Fiscal year: 2022 2021 2020 2019
Measurement date: 6/30/2021 6/30/2020 6/30/2019 6/30/2018 Proportion of the net pension liability 0.33196% 0.25186% 0.24728% 0.24339% Proportionate share of the net pension liability $ 17,953,247 $ 27,403,035 $ 25,338,661 $ 23,453,637 Covered payroll $ 6,332,951 $ 6,210,193 $ 5,706,039 $ 5,074,991 Proportionate share of the net pension liability as a
percentage of covered payroll 283.49% 441.26% 444.07% 462.14% Plan's share of fiduciary net position as a percentage
of total pension liability 88.29% 75.10% 75.26% 75.26%
Fiscal year: 2018 2017 2016 2015
Measurement date: 6/30/2017 6/30/2016 6/30/2015 6/30/2014 Proportion of the net pension liability 0.23624% 0.23580% 0.23635% 0.27924% Proportionate share of the net pension liability $ 23,428,400 $ 20,404,349 $ 16,222,873 $ 16,945,387 Covered payroll $ 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 465.14% 424.24% 355.36% 321.75% Plan's share of fiduciary net position as a percentage
of total pension liability 73.31% 74.06% 78.40% 79.82%
*Fiscal year 2015 was the 1st year of implementation, therefore only eight years are shown.
The CalPERS mortality assumptions were adjusted in fiscal year 2019.
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.
City of Oakdale
Required Supplementary Information, Continued
For the year ended June 30, 2022
94 2. DEFINED BENEFIT PENSION PLAN, Continued
B. Schedule of Contributions – Last 10 Years*
Fiscal year: 2022 2021 2020 2019
Contractually required contribution
(actuarially determined) $ 2,884,162 $2,558,754 $2,320,760 $1,970,972 Contribution in relation to
the actuarially determined
contributions (2,884,162) (2,558,754) (2,320,760) (1,970,972) Contribution deficiency (excess) $ - $ - $ - $ -
Covered payroll $ 7,228,387 $ 6,332,951 $ 6,210,193 $ 5,706,039 Contributions as a percentage of covered payroll 39.90% 40.40% 37.37% 34.54% Fiscal year: 2018 2017 2016 2015
Contractually required contribution
(actuarially determined) $1,657,298 $1,445,677 $1,309,360 $1,194,954 Contribution in relation to
the actuarially determined
contributions (1,657,298) (1,445,677) (1,309,360) (4,999,553) Contribution deficiency (excess) $ - $ - $ - $ (3,804,599) Covered payroll $ 5,074,991 $ 5,036,864 $ 4,809,572 $ 4,565,165 Contributions as a percentage of covered payroll N/A 28.70% 27.22% 109.52% Note to Schedules
*Fiscal year 2015 was the 1st year of implementation, therefore only eight years are shown.
Methods and assumptions used to determine contribution rates:
Fiscal Year
Valuation
date
Actuarial
cost
method
Amortizatio
n method
Assets
valuation
method Inflation
Salary
increases
Investment
rate of
return
Retirement
age Mortality
2022 6/30/2019 Entry Age (1) Market Value 2.63% (2) 7.00% (3) (4) 2021 6/30/2018 Entry Age (1) Market Value 2.50% (2) 7.00% (3) (4) 2020 6/30/2017 Entry Age (1) Market Value 2.63% (2) 7.25% (3) (4) 2019 6/30/2016 Entry Age (1) Market Value 2.75% (2) 7.375% (3) (4) 2018 6/30/2015 Entry Age (1) Market Value 2.75% (2) 7.50% (3) (4) 2017 6/30/2014 Entry Age (1) Market Value 2.75% (2) 7.50% (3) (4) 2016 6/30/2013 Entry Age (1) Market Value 2.75% (2) 7.50% (3) (4) 2015 6/30/2012 Entry Age (1)
15 Year
Smoothed
Market
Method 2.75% (2) 7.50% (3) (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 CalPERS Experience Study adopted by the CalPERS Board.
SUPPLEMENTARY INFORMATION
95 This page intentionally left blank
96 GENERAL FUND AND SPECIAL REVENUE FUNDS
BUDGETED MAJOR GOVERNMENTAL FUNDS OTHER THAN
97 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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental - $ 272,792 $ 242,175 $ (30,617) $
Use of money and property 55,492 49,500 (187,737) (237,237) Charges for services 626,000 666,000 487,319 (178,681)
Total revenues 988,292 681,492 541,757 (446,535)
EXPENDITURES:
Current:
Parks and recreation - - 726 (726)
Capital outlay 835,600 1,210,600 997,043 213,557
Debt service:
Principal 9,000 9,000 9,000 -
Total expenditures 1,219,600 844,600 1,006,769 212,831
Net change in fund balances $ (231,308) (163,108) $ (465,012) $ (233,704) FUND BALANCES:
Beginning of year 5,692,225
End of year $ 5,227,213
Budgeted Amounts
98 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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property - $ - $ - $ - $
Total revenues - - - -
EXPENDITURES:
Capital outlay 4,649,738 4,139,025 1,947,769 2,191,256
Total expenditures 4,139,025 4,649,738 1,947,769 2,191,256 REVENUES OVER (UNDER) EXPENDITURES (4,139,025) (4,649,738) (1,947,769) (2,191,256) OTHER FINANCING SOURCES (USES):
Proceeds from debt issuance - - 1,596,912 1,596,912
Total other financing sources (uses) - - 1,596,912 1,596,912 Net change in fund balances $ (4,139,025) (4,649,738) $ (350,857) $ 3,788,168 FUND BALANCES:
Beginning of year (174,982)
End of year $ (525,839)
Budgeted Amounts
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100
GENERAL FUND
101
City of Oakdale
Combining Balance Sheet
General Fund
June 30, 2022
Police Recreation
General Measure O Reserves Facilities Activities
Fund Fund Fund Fund Fund
ASSETS
Cash and investments $ 564,204 $ 196,191 $ - $ 13,415 $ 62,991 Receivables:
Account receivables 73,491 - - - -
Taxes 249,327 - - - -
Interest 5,435 178 - - -
Intergovernmental 784,658 533,488 - - -
Leases 441,901 - - - -
Other receivable 118,733 - - - -
Due from other funds 3,707,404 - - - -
Inventory 37,093 - - - -
Total Assets $ 5,982,246 $ 729,857 $ - $ 13,415 $ 62,991
LIABILITIES, DEFERRED INFLOWS
OF RESOURCES, AND
FUND BALANCES
Liabilities:
Accounts payable and accrued liabilities $ 1,220,040 $ - $ - $ 7,815 $ 31,004 Deposits payable 103,767 - - 5,600 31,987
Total liabilities - 1,323,807 - 13,415 62,991
Deferred Inflows of Resources:
Unavailable revenue 10,315 - - - -
Deferred inflows related to leases 429,230 - - - -
Total deferred inflows of resources 439,545 - - - -
Fund Balances:
Nonspendable
Nonspendable 37,093 - - - -
Unassigned 4,181,801 729,857 - - -
Total fund balances 4,218,894 729,857 - - -
Total liabilities, deferred inflows
of resources, and fund balances $ 5,982,246 $ 729,857 $ - $ 13,415 $ 62,991 102
Engineering
and Public Development
Works Services Cannabis General
Admin Fund Fund Fund Fund Total
$ 573,742 17,009 $ 649,950 $ 2,077,502 $
3,700 - 56,432 133,623
- - - 249,327
562 - 736 6,911
- - - 1,318,146
- - - 441,901
- - - 118,733
- - - 3,707,404
- - - 37,093
$ 578,004 17,009 $ 707,118 $ 8,090,640 $
$ 277,638 17,009 $ 5,355 $ 1,558,861
300,366 - - 441,720
578,004 17,009 5,355 2,000,581
- - - 10,315
- - - 429,230
- - - 439,545
- - - 37,093
- - 701,763 5,613,421
- - 701,763 5,650,514
$ 578,004 17,009 $ $ 707,118 $ 8,090,640
103
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 $ 4,618,460 $ - $ - $ - $ -
Sales and use taxes 4,377,874 2,816,001 - - -
Franchise taxes 1,229,921 - - - -
Other taxes 639,520 - - - -
Licenses and permits 24,788 - - - -
Fines and forfeitures 229,354 - - - -
Intergovernmental 379,267 - - - 250
Use of money and property (127,803) 1,775 - 60,126 -
Charges for services - 208,866 - 575 35,400
Total revenues 2,817,776 11,580,247 - 60,701 35,650
EXPENDITURES:
Current:
General government - 1,655,557 - - -
Public safety - 9,908,215 - - -
Public works 792,228 - - - -
Community development - - - - -
Parks and recreation 756,923 - 179,398 - 261,694
Capital outlay - 4,403 - 43 -
Total expenditures 13,117,326 - 179,441 - 261,694
REVENUES OVER (UNDER) EXPENDITURES (1,537,079) 2,817,776 - (118,740) (226,044) OTHER FINANCING SOURCES (USES):
Transfers in* 3,743,865 - - 118,740 226,044
Transfers out* (2,833,037) (2,685,520) - - -
Total other financing sources (uses) 910,828 (2,685,520) 118,740 - 226,044 Net change in fund balances (626,251) 132,256 - - -
FUND BALANCES:
Beginning of year 4,845,145 597,601 - - -
End of year $ 4,218,894 $ 729,857 $ - $ - $ -
*Transfers in and out include transfers within the General Fund that are eliminated in the basic financial statements.
City of Oakdale
General Fund
For the year ended June 30, 2022
104
Engineering
and Public Development
Works Services Cannabis General
Admin Fund Fund Fund Fund Total
$ - - $ - $ 4,618,460 $
- - - 7,193,875
- - - 1,229,921
- - - 639,520
290,270 37,731 - 352,789
2,694 - - 232,048
- - - 379,517
- (24,730) 6,920 (83,712)
198,398 4,176 586,432 1,033,847
466,632 41,907 593,352 15,596,265
- - 198,280 1,853,837
- - 51,629 9,959,844
- 179,335 - 971,563
752,457 - - 752,457
- - - 1,198,015
- - 6,688 11,134
752,457 179,335 256,597 14,746,850
(137,428) (285,825) 336,755 849,415
137,428 285,825 4,511,902 -
- - (100,000) (5,618,557)
285,825 137,428 (100,000) (1,106,655)
- - 236,755 (257,240)
- - 465,008 5,907,754
$ - - $ 701,763 $ 5,650,514 $
105
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.
Measure L Fund accounts for City's share of Measure L, a County wide 1/2 cent sales tax measure for street improvements.
NON-MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
106
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.
CHP Cannabis Enforcement Grant Fund accounts for revenues and expenditures relating to the CHP Cannabis Enforcement Grant.
OTS STEP Grant Fund accounts for revenues and expenditures relating to the OTS STEP Grant.
U.S. Fish Wildlife Restoration Grant Fund accounts for revenues and expenditures relating to the U.S.
Fish Wildlife Restoration Grant.
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
107
City of Oakdale
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2022
Home Loan Supplemental
Special Gas Law Local Non-Judicial
Revenue Tax Enforcement Transportation Forfeiture
Fund Fund Fund Fund Fund
ASSETS
Cash and investments $ 290,303 $ 491,542 $ 297,503 $ 24,988 $ 47,897 Restricted cash and investments - - - - -
Receivables:
Account receivables - - - - -
Taxes - - - - -
Interest - 427 265 21 8
Intergovernmental - 43,306 - - -
Loans/Notes receivable 2,806,925 - - - -
Other receivable - - - - -
Prepaid items and deposits - - - - -
Total Asset $ 3,097,228 $ 535,275 $ 297,768 $ 25,009 $ 47,905
LIABILITIES
AND FUND BALANCES
Liabilities:
Accounts payable and accrued liabilities $ - $ 98,496 $ 1,350 $ 18,552 $ - Due to other funds - - - - -
Deposits payable - - - - 34,945
Total liabilities - 98,496 1,350 18,552 34,945
Deferred Inflows of Resources:
Unavailable revenue - - - - -
Total deferred inflows of resources - - - - -
Fund Balances:
Nonspendable - - - - -
Restricted 3,097,228 436,779 296,418 6,457 12,960
Assigned - - - - -
Unassigned - - - - -
Total fund balances 3,097,228 436,779 296,418 6,457 12,960 Total liabilities
and fund balances $ 3,097,228 $ 535,275 $ 297,768 $ 25,009 $ 47,905 Special Revenue Funds
108
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
$ 631,178 88,940 $ 147,101 $ 102,844 $ (2,762) $ 6,331 $ 120,467 $ 347,800 $ - - - - - - - -
- - - - - - 27,526 -
9,760 21,492 - - 3,841 - - -
677 71 127 - 13 - 90 298
- - - 47,350 - - - -
- - - 598,973 - - - 29,854
- - - - - - - -
- - - - - - - -
$ 641,615 110,503 $ 147,228 $ 749,167 $ 1,092 $ 6,331 $ 148,083 $ 377,952 $ $ 46,547 - $ - $ 875 $ - $ - $ (3,286) $ $ -
- - - - - - - -
- - - - - - - -
- 46,547 - 875 - - (3,286) -
- - - - - - - -
- - - - - - -
- - - - - - - -
110,503 595,068 147,228 748,292 1,092 6,331 151,369 377,952 - - - - - - - -
- - - - - - - -
110,503 595,068 147,228 748,292 1,092 6,331 151,369 377,952 $ 110,503 $ 641,615 $ 147,228 $ 749,167 $ 1,092 $ 6,331 $ 148,083 $ 377,952 Continued
Special Revenue Funds
109
City of Oakdale
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2022
Public Education/
Safety Government Maintenance SB-1 Road
CFD 2007-1 CTV Measure L Services CFD Rep Maint
Fund Fund Fund Fund Fund
ASSETS
Cash and investments 64,422 $ 30,623 $ 1,951,028 $ 414,345 $ 702,642 $ Restricted cash and investments - - - - -
Receivables:
Account receivables - - - - -
Taxes 972 - - - -
Interest 51 26 1,547 277 572
Intergovernmental - - 274,354 2,754 41,912
Loans/Notes receivable - - - - -
Other receivable - 10,085 - - -
Prepaid items and deposits - - - - -
Total Asset $ 40,734 65,445 $ 2,226,929 $ 417,376 $ 745,126 $
LIABILITIES
AND FUND BALANCES
Liabilities:
Accounts payable and accrued liabilities - $ 5,089 $ 863 $ - $ 12,378 $ Due to other funds - - - - -
Deposits payable - - - - -
Total liabilities 5,089 - 863 - 12,378
Deferred Inflow of Resources:
Unavailable revenue - - - - -
Total deferred inflow of resources - - - - -
Fund Balances:
Nonspendable - - - - -
Restricted 65,445 35,645 2,226,066 417,376 732,748
Assigned - - - - -
Unassigned - - - - -
Total fund balances 65,445 35,645 2,226,066 417,376 732,748 Total liabilities
and fund balances $ 65,445 $ 40,734 $ 2,226,929 $ 417,376 $ 745,126 Special Revenue Funds
110
U.S. Fish
CA Dept Traffic Homeless South CHP Cannabis OTS Wildlife Housing Fish Wildlife Congestion Emergency Industrial Enforcement STEP Restoration Fund Restoration Relief Fund Act Specific Plan Grant Grant Grant $ 5,711 123,409 $ 79,750 $ 1,771 $ - $ - $ - $ - $
- - - - - - - -
- - - - -
- 288 66 - - - - -
- - - - - - - -
- 102 - - - - - -
- - - - - - 40,000 40,000
- 4,335,337 - - - - - -
- - - - - - - -
- - - - - - - -
$ 5,711 4,459,136 $ 79,816 $ 1,771 $ - $ - $ 40,000 $ 40,000 $ $ - $ - $ - - $ - $ - $ 11,000 $ 23,936 $
- - - - 71,000 2,274 27,732 18,546
- - - - - - - -
- - - - 71,000 2,274 38,732 42,482
- - - - - - 40,000 40,000
- - - - - - 40,000 40,000
- - - - - - - -
4,459,136 5,711 79,816 1,771 - - - -
- - - - - - - -
- - - (71,000) - (2,274) (38,732) (42,482)
4,459,136 5,711 79,816 1,771 (71,000) (2,274) (38,732) (42,482) $ 4,459,136 $ 5,711 $ 79,816 $ 1,771 $ - $ - $ 40,000 $ 40,000 Special Revenue Funds
111
City of Oakdale
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2022
Bridle
Fire Station 2015 Pension Energy Ridge Street Surface
Debt Service Obligation Efficiency and Maintenance Transportation Fund Bond Conservation Fund Fund
ASSETS
Cash and investments 87,160 $ 66,365 $ 34,005 $ - $ - $ Restricted cash and investments - - 3,846 27,768 -
Receivables:
Account receivables - - - - -
Taxes - - - - -
Interest 13 23 - - -
Intergovernmental - - - - 970,000
Loans/Notes receivable - - - - -
Other receivable - - - - -
Prepaid items and deposits - - - - -
Total Asset $ 66,388 87,173 $ 37,851 $ 27,768 $ 970,000 $
LIABILITIES
AND FUND BALANCES
Liabilities:
Accounts payable and accrued liabilities - $ - $ - $ - $ 19,390 $ Due to other funds - - - 23,968 950,804
Deposits payable - - - - -
Total liabilities - - - 23,968 970,194
Deferred Inflow of Resources:
Unavailable revenue - - - - 312,000
Total deferred inflow of resources - - - 312,000 -
Fund Balances:
Nonspendable - - - - -
Restricted - 66,388 37,851 3,800 -
Assigned 87,173 - - - -
Unassigned - - - (312,194) -
Total fund balances 87,173 66,388 37,851 3,800 (312,194) Total liabilities
and fund balances $ 87,173 $ 66,388 $ 37,851 $ 27,768 $ 970,000 Continued
Debt Service Funds Capital Project Funds
112
Total
Animal
Plan Street Control Non-Major
Area Fee Replacement Equipment Governmental
Fund Fund Fund Funds
$ 460,650 - $ 2,234 $ 6,618,247 $
- - - 31,614
- - 500 28,380
- - - 36,065
- - 1 4,609
- - - 1,459,676
- - - 7,771,089
- - - 10,085
- - - -
$ 460,650 - $ 2,735 $ 15,959,765 $
$ 68,324 - $ - $ 303,514 $
- 7,248 - 1,101,572
- - - 34,945
68,324 7,248 - 1,440,031
- - - 392,000
- - - 392,000
- - - -
- - - 14,119,430
392,326 - 2,735 482,234
(7,248) - (473,930) -
(7,248) 392,326 2,735 14,127,734
$ 460,650 - $ $ 2,735 $ 15,959,765
Concluded
Capital Project Funds
113
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 - - - - -
Fines and forfeitures - - - - 259
Intergovernmental 2,195 551,402 176,583 - -
Use of money and property 10,362 (17,010) (9,741) (889) (1,499) Charges for services - - - - -
Total revenues 534,392 12,557 166,842 (889) (1,240)
EXPENDITURES:
Current:
General government - - - - -
Public safety - - - - -
Public works - - - 18,552 -
Community development - 59,994 - - -
Parks and recreation - - - - -
Capital outlay 377,700 - 91,829 - -
Debt service:
Principal - - - - -
Interest and fiscal charges - - - - -
Total expenditures 377,700 59,994 91,829 18,552 -
REVENUES OVER (UNDER) EXPENDITURES 156,692 (47,437) 75,013 (19,441) (1,240) OTHER FINANCING SOURCES (USES):
Transfers in - - - - -
Transfers out - (200,000) - (50,000) -
Total other financing sources (uses) - (200,000) - (50,000) - Net change in fund balances (47,437) 25,013 (43,308) (19,441) (1,240) FUND BALANCES:
Beginning of year 480,087 3,144,665 271,405 25,898 14,200 End of year $ 436,779 3,097,228 $ 296,418 $ 6,457 $ 12,960 $ Special Revenue Funds
City of Oakdale
Nonmajor Governmental Funds
For the year ended June 30, 2022
114
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
$ 1,127,053 - $ - $ - $ 420,345 $ - $ - $ - $
- 262,938 - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - 15,634 763,821 - - 33,778 -
(2,462) (27,038) (5,005) (1,125) - (896) (3,662) (11,821) - - - - - 46,077 74,457 -
1,100,015 260,476 10,629 762,696 419,449 46,077 104,573 (11,821) - - - - - - - 20
- - 309 - - - - -
- - - - - - 7,250 -
- - - 2,927 - - - -
1,151,693 - - - - - - -
- - - 719,981 - - - -
- - - - - - - -
- - - - - - - -
1,151,693 - 309 722,908 - - 7,250 20
260,476 10,320 (51,678) 39,788 419,449 46,077 97,323 (11,841) 50,000 - - - - - - -
( - 205,000) - (13,345) ( - 420,000) - -
( 50,000 205,000) - (13,345) ( - 420,000) - -
55,476 (1,678) 39,788 (3,025) 46,077 (551) 97,323 (11,841) 596,746 55,027 150,253 708,504 1,643 54,046 (39,746) 389,793 $ 595,068 110,503 $ 147,228 $ 748,292 $ 1,092 $ 6,331 $ 151,369 $ 377,952 $ Continued
Special Revenue Funds
115
Statement of Revenues, Expenditures and Changes in Fund Balances Public Education/
Safety Government Maintenance SB-1 Road
CFD 2007-1 CTV Measure L Services CFD Rep Maint
Fund Fund Fund Fund Fund
REVENUES:
Property taxes $ - 295,770 $ - $ 85,750 $ - $
Sales and use taxes - - - - -
Franchise taxes - 40,850 - - -
Other taxes - - 1,545,591 - -
Fines and forfeitures - - - - -
Intergovernmental - - - - 465,122
Use of money and property (2,193) (981) (61,514) (13,874) (22,446) Charges for services - - - - -
Total revenues 39,869 293,577 1,484,077 71,876 442,676
EXPENDITURES:
Current:
General government 5,543 - - - -
Public safety - - - - -
Public works - - - - -
Community development - - - - -
Parks and recreation - - - 4,346 -
Capital outlay 33,017 - 909,696 - 399,198
Debt service:
Principal - - - - -
Interest and fiscal charges - - - - -
Total expenditures 38,560 - 909,696 4,346 399,198
REVENUES OVER (UNDER) EXPENDITURES 1,309 293,577 574,381 67,530 43,478 OTHER FINANCING SOURCES (USES):
Transfers in - - - - -
Transfers out ( - 230,000) - - -
Total other financing sources (uses) ( - 230,000) - - - Net change in fund balances 1,309 63,577 574,381 67,530 43,478 FUND BALANCES:
Beginning of year 34,336 1,868 1,651,685 349,846 689,270 End of year $ 35,645 65,445 $ 2,226,066 $ 417,376 $ 732,748 $ Special Revenue Funds
City of Oakdale
Nonmajor Governmental Funds
For the year ended June 30, 2022
116
U.S. Fish
CA Dept Traffic Homeless South CHP Cannabis OTS Wildlife Housing Fish Wildlife Congestion Emergency Industrial Enforcement STEP Restoration Fund Restoration Relief Fund Act Specific Plan Grant Grant Grant $ - - $ - $ - $ - $ - $ - $ - $
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
111,101 - - - - 6,015 9,759 34,435
- 3,505 635 - - - - -
- - - - - - - -
111,101 3,505 635 - - 6,015 9,759 34,435
61,544 - - - - - - 76,917
- - - - - 8,289 37,491 -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - 11,000 -
- - - - - - - -
- - - - - - - -
61,544 - - - - 8,289 48,491 76,917
49,557 3,505 635 - - (2,274) (38,732) (42,482)
- - - - - - - -
- - - - - - - -
- - - - - - - -
49,557 3,505 635 - - (2,274) (38,732) (42,482)
4,455,631 79,181 (43,846) 1,771 - (71,000) - -
$ 5,711 4,459,136 $ 79,816 $ 1,771 $ $ (71,000) $ (2,274) $ (38,732) $ (42,482) Special Revenue Funds
117
Statement of Revenues, Expenditures and Changes in Fund Balances Bridle
Fire Station 2015 Pension Energy Ridge Street Surface
Debt Service Obligation Efficiency and Maintenance Transportation Fund Bond Conservation Fund Fund
REVENUES:
Property taxes $ - - $ - $ - $ - $
Sales and use taxes - - - - -
Franchise taxes - - - - -
Other taxes - - - - -
Fines and forfeitures - - - - -
Intergovernmental - - - - 758,428
Use of money and property (2,936) 964 (3,846) 34,043 -
Charges for services 482,756 - 34,005 - -
Total revenues 478,910 (2,936) 34,969 34,043 758,428
EXPENDITURES:
Current:
General government 1,815 - - - -
Public safety - - - - -
Public works - - - - -
Community development - - - - -
Parks and recreation - - - - -
Capital outlay - - - - 922,989
Debt service:
Principal 411,100 100,880 - - -
Interest and fiscal charges 49,605 60,603 69,867 - -
Total expenditures 462,520 161,483 69,867 - 922,989
REVENUES OVER (UNDER) EXPENDITURES ( 16,390 164,419) 34,043 (34,898) (164,561) OTHER FINANCING SOURCES (USES):
Transfers in - 160,000 - - -
Transfers out - - - - -
Total other financing sources (uses) - 160,000 - - -
Net change in fund balances 16,390 (4,419) 34,043 (34,898) (164,561) FUND BALANCES:
Beginning of year, as restated 49,998 91,592 72,749 (30,243) (147,633) End of year $ 66,388 87,173 $ 37,851 $ 3,800 $ $ (312,194) Continued
Capital Projects Funds
City of Oakdale
Nonmajor Governmental Funds
For the year ended June 30, 2022
Debt Service Funds
118
Total
Animal
Plan Street Control Non-Major
Area Fee Replacement Equipment Governmental
Fund Fund Fund Funds
$ - - $ - $ 1,928,918 $
- - - 262,938
- - - 40,850
- - - 1,545,591
- - - 259
- - 6,000 2,934,273
- - (361) (139,790)
- - - 637,295
- - 5,639 7,210,334
- - - 145,839
- - - 46,089
- - - 25,802
- - - 62,921
- - - 1,156,039
68,674 - 39,818 3,573,902
- - - 511,980
- - - 180,075
68,674 - 39,818 5,702,647
- (68,674) 1,507,687 (34,179)
- - - 210,000
- - - (1,118,345)
- - - (908,345)
- (68,674) 599,342 (34,179)
461,000 (7,248) 36,914 13,528,392
$ 392,326 (7,248) $ 2,735 $ 14,127,734 $
Concluded
Capital Projects Funds
119
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 2,500 $ 2,500 $ 2,195 $ (305) $
Use of money and property 3,000 3,700 10,362 6,662
Total revenues 6,200 5,500 12,557 6,357
EXPENDITURES:
Current:
Community development 2,500 26,394 59,994 (33,600)
Total expenditures 26,394 2,500 59,994 (33,600)
Net change in fund balances $ (20,194) 3,000 $ (47,437) (27,243) $ FUND BALANCES:
Beginning of year 3,144,665
End of year $ 3,097,228
Budget Amounts
120
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Gas Tax Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 563,360 $ 563,360 $ 551,402 $ (11,958) $ Use of money and property 5,500 5,500 (17,010) (22,510) Total revenues 568,860 568,860 534,392 (34,468)
EXPENDITURES:
Capital outlay - 688,077 377,700 310,377
Total expenditures 688,077 - 377,700 310,377
REVENUES OVER (UNDER) EXPENDITURES (119,217) 568,860 156,692 275,909 OTHER FINANCING SOURCES (USES):
Transfers out (200,000) (200,000) (200,000) -
Total other financing sources (uses) (200,000) (200,000) (200,000) - Net change in fund balances $ (319,217) 368,860 $ (43,308) 275,909 $ FUND BALANCES:
Beginning of year, as restated 480,087
End of year $ 436,779
Budget Amounts
121
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 150,000 $ 150,000 $ 176,583 $ 26,583 $ Use of money and property 2,206 2,800 (9,741) (12,541)
Total revenues 152,800 152,206 166,842 14,042
EXPENDITURES:
Current:
Public safety 2,000 2,000 - 2,000
Capital outlay 140,000 149,000 91,829 57,171
Total expenditures 151,000 142,000 91,829 59,171
REVENUES OVER (UNDER) EXPENDITURES 1,800 10,206 75,013 73,213 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 $ (48,200) (39,794) $ 25,013 73,213 $ FUND BALANCES:
Beginning of year 271,405
End of year $ 296,418
Budget Amounts
122
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Local Transportation
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property 50 $ 250 $ (889) $ (1,139) $
Total revenues 250 50 (889) (1,139)
EXPENDITURES:
Current:
Public works - - 18,552 (18,552)
Total expenditures - - 18,552 (18,552)
Net change in fund balances $ 250 50 $ (19,441) $ (19,691) $ FUND BALANCES:
Beginning of year 25,898
End of year $ 6,457
Budget Amounts
123
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Fines and forfeitures - $ 500 $ 259 $ (241) $
Use of money and property 240 110 (1,499) (1,609)
Total revenues 610 240 (1,240) (1,850)
EXPENDITURES:
Capital outlay 2,500 2,500 - 2,500
Total expenditures 6,500 6,500 - 6,500
Net change in fund balances $ (5,890) (6,260) $ (1,240) 4,650 $ FUND BALANCES:
Beginning of year 14,200
End of year $ 12,960
Budget Amounts
124
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Public Safety Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Sales and use taxes 180,000 $ 180,000 $ 262,938 $ 82,938 $ Use of money and property 1,492 750 (2,462) (3,212)
Total revenues 180,750 181,492 260,476 79,726
REVENUES OVER (UNDER) EXPENDITURES 180,750 181,492 260,476 79,726 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) $ (24,250) 55,476 $ 79,726 FUND BALANCES:
Beginning of year 55,027
End of year $ 110,503
Budget Amounts
125
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Property taxes 1,138,792 $ 1,138,792 $ 1,127,053 $ (11,739) $ Use of money and property 13,361 5,050 (27,038) (32,088) Total revenues 1,143,842 1,152,153 1,100,015 (43,827)
EXPENDITURES:
Current:
Parks and recreation 1,145,115 1,152,555 1,151,693 862
Total expenditures 1,152,555 1,145,115 1,151,693 862
REVENUES OVER (UNDER) EXPENDITURES (8,713) 7,038 (51,678) (42,965) OTHER FINANCING SOURCES (USES):
Transfers in 50,000 50,000 50,000 -
Total other financing sources (uses) 50,000 50,000 50,000 - Net change in fund balances $ 57,038 $ 41,287 (1,678) $ (42,965) FUND BALANCES:
Beginning of year 596,746
End of year $ 595,068
Budget Amounts
126
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 18,000 $ 18,000 $ 15,634 $ (2,366) $
Use of money and property 2,358 1,500 (5,005) (6,505)
Total revenues 20,358 19,500 10,629 (8,871)
EXPENDITURES:
Current:
Public safety - - 309 (309)
Capital outlay 45,500 45,500 - 45,500
Total expenditures 45,500 45,500 309 45,191
REVENUES OVER (UNDER) EXPENDITURES (25,142) (26,000) 10,320 36,320 OTHER FINANCING SOURCES (USES):
Transfers out (10,000) (10,000) (13,345) (3,345)
Total other financing sources (uses) (10,000) (10,000) (13,345) (3,345) Net change in fund balances $ (35,142) $ (36,000) (3,025) $ 32,975 FUND BALANCES:
Beginning of year 150,253
End of year $ 147,228
Budget Amounts
127
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental - $ 631,014 $ 763,821 $ 132,807 $
Use of money and property 2,062 669 (1,125) (1,794)
Total revenues 631,683 2,062 762,696 131,013
EXPENDITURES:
Current:
Community development 3,362 3,362 2,927 435
Capital outlay - 623,374 719,981 (96,607)
Total expenditures 626,736 3,362 722,908 (96,172)
Net change in fund balances $ 4,947 (1,300) $ 39,788 34,841 $ FUND BALANCES:
Beginning of year 708,504
End of year $ 748,292
Budget Amounts
128
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Property taxes 432,800 $ 432,800 $ 420,345 $ (12,455) $ Use of money and property 714 200 (896) (1,096)
Total revenues 433,000 433,514 419,449 (13,551)
REVENUES OVER (UNDER) EXPENDITURES 433,000 433,514 419,449 (13,551) OTHER FINANCING SOURCES (USES):
Transfers out (420,000) (420,000) (420,000) -
Total other financing sources (uses) (420,000) (420,000) (420,000) - Net change in fund balances $ 13,000 13,514 $ (551) (13,551) $ FUND BALANCES:
Beginning of year 1,643
End of year $ 1,092
Budget Amounts
129
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Plan Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Charges for services 85,000 $ 85,000 $ 46,077 $ (38,923) $ Total revenues 85,000 85,000 46,077 (38,923)
Net change in fund balances $ 85,000 $ 85,000 46,077 $ (38,923) FUND BALANCES:
Beginning of year (39,746)
End of year $ 6,331
Budget Amounts
130
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Solid Waste Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental - $ - $ 33,778 $ 33,778 $
Use of money and property 1,025 600 (3,662) (4,262)
Charges for services - - 74,457 74,457
Other revenues - - - -
Total revenues 600 1,025 104,573 103,973
EXPENDITURES:
Current:
Public works - 35,000 7,250 27,750
Total expenditures 35,000 - 7,250 27,750
Net change in fund balances $ (34,400) 1,025 $ 97,323 131,723 $ FUND BALANCES:
Beginning of year 54,046
End of year $ 151,369
Budget Amounts
131
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Economic Development Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property 5,000 $ 3,000 $ (11,821) $ (14,821) $ Total revenues 3,000 5,000 (11,821) (14,821)
EXPENDITURES:
Current:
General government - - 20 (20)
Total expenditures - - 20 (20)
Net change in fund balances $ 3,000 5,000 $ (11,841) (14,841) $ FUND BALANCES:
Beginning of year 389,793
End of year $ 377,952
Budget Amounts
132
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Property taxes 233,766 $ 233,766 $ 295,770 $ 62,004 $
Use of money and property 408 200 (2,193) (2,393)
Total revenues 233,966 234,174 293,577 59,611
REVENUES OVER (UNDER) EXPENDITURES 233,966 234,174 293,577 59,611 OTHER FINANCING SOURCES (USES):
Transfers out (240,000) (230,000) (230,000) -
Total other financing sources (uses) (230,000) (240,000) (230,000) - Net change in fund balances $ 3,966 (5,826) $ 63,577 59,611 $ FUND BALANCES:
Beginning of year 1,868
End of year $ 65,445
Budget Amounts
133
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Franchise taxes 45,000 $ 45,000 $ 40,850 $ (4,150) $
Use of money and property 445 350 (981) (1,331)
Total revenues 45,445 45,350 39,869 (5,481)
EXPENDITURES:
Current:
General government 10,000 10,000 5,543 4,457
Capital outlay 20,000 20,000 33,017 (13,017)
Total expenditures 30,000 30,000 38,560 (8,560)
Net change in fund balances $ 15,445 $ 15,350 1,309 $ (14,041) FUND BALANCES:
Beginning of year 34,336
End of year $ 35,645
Budget Amounts
134
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure L Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Other taxes 1,185,000 $ 1,415,000 $ 1,545,591 $ 130,591 $ Use of money and property 2,000 3,500 (61,514) (65,014) Total revenues 1,418,500 1,187,000 1,484,077 65,577
EXPENDITURES:
Capital outlay 1,256,000 3,268,029 909,696 2,358,333
Total expenditures 3,268,029 1,256,000 909,696 2,358,333 Net change in fund balances $ (1,849,529) (69,000) $ 574,381 2,423,910 $ FUND BALANCES:
Beginning of year 1,651,685
End of year $ 2,226,066
Budget Amounts
135
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Property taxes 83,330 $ 83,330 $ 85,750 $ 2,420 $
Use of money and property 1,412 3,312 (13,874) (17,186) Total revenues 84,742 86,642 71,876 (14,766)
EXPENDITURES:
Current:
Parks and recreation 8,000 8,000 4,346 3,654
Total expenditures 8,000 8,000 4,346 3,654
Net change in fund balances $ 76,742 $ 78,642 67,530 $ (11,112) FUND BALANCES:
Beginning of year 349,846
End of year $ 417,376
Budget Amounts
136
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 465,300 $ 465,300 $ 465,122 $ (178) Use of money and property 300 6,000 (22,446) (28,446)
Total revenues 465,600 471,300 442,676 (28,624)
EXPENDITURES:
Capital outlay - 400,400 399,198 1,202
Total expenditures - 400,400 399,198 1,202
Net change in fund balances $ 465,600 $ 70,900 43,478 $ (27,422) FUND BALANCES:
Beginning of year 689,270
End of year $ 732,748
Budget Amounts
137
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property $ 4,456 5,456 $ 3,505 $ (951) $ Total revenues 4,456 5,456 3,505 (951)
EXPENDITURES:
Current:
Community development - - - -
Total expenditures - - - -
Net change in fund balances $ 4,456 5,456 $ 3,505 (951) $ FUND BALANCES:
Beginning of year 4,455,631
End of year $ 4,459,136
Budget Amounts
138
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental - $ 132,000 $ 111,101 $ (20,899) $
Total revenues 132,000 - 111,101 (20,899)
EXPENDITURES:
Current:
General government - 74,943 61,544 13,399
Total expenditures 74,943 - 61,544 13,399
Net change in fund balances $ 57,057 - $ 49,557 $ (7,500) FUND BALANCES:
Beginning of year (43,846)
End of year $ 5,711
Budgeted Amounts
139
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property 150 $ 400 $ 635 $ 235 $
Total revenues 400 150 635 235
EXPENDITURES:
Current:
General government - - - -
Total expenditures - - - -
Net change in fund balances $ 400 150 $ 635 $ 235
FUND BALANCES:
Beginning of year, as restated 79,181
End of year $ 79,816
Budgeted Amounts
140
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Homeless Emergency Act
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental - $ - $ - $ - $
Use of money and property - - - -
Total revenues - - - -
EXPENDITURES:
Current:
General government - - - -
Total expenditures - - - -
Net change in fund balances $ - - $ - $ -
FUND BALANCES:
Beginning of year 1,771
End of year $ 1,771
Budgeted Amounts
141
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:
Current:
General government - $ - $ - $ - $
Total expenditures - - - -
Net change in fund balances $ - - $ - $ -
FUND BALANCES:
Beginning of year (71,000)
End of year $ (71,000)
Budgeted Amounts
142
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CHP Cannabis Enforcement Grant
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 31,075 $ 31,075 $ 6,015 $ (25,060) $
Total revenues 31,075 31,075 6,015 (25,060)
EXPENDITURES:
Current:
Public safety 31,075 31,075 8,289 22,786
Total expenditures 31,075 31,075 8,289 22,786
Net change in fund balances $ - $ - (2,274) $ (2,274)
FUND BALANCES:
Beginning of year -
End of year $ (2,274)
Budgeted Amounts
143
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual OTS Step Grant Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental - $ 50,000 $ 9,759 $ (40,241) $
Total revenues 50,000 - 9,759 (40,241)
EXPENDITURES:
Current:
Public safety - 39,000 37,491 1,509
Capital outlay - 11,000 11,000 -
Total expenditures 50,000 - 48,491 1,509
Net change in fund balances $ - - $ (38,732) (38,732) $ FUND BALANCES:
Beginning of year -
End of year $ (38,732)
Budget Amounts
144
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual U.S. Fish Wildlife Restoration Grant Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental - $ - $ 34,435 $ 34,435 $
Total revenues - - 34,435 34,435
EXPENDITURES:
Current:
General government - - 76,917 (76,917)
Total expenditures - - 76,917 (76,917)
Net change in fund balances $ - - $ (42,482) $ (42,482) FUND BALANCES:
Beginning of year -
End of year $ (42,482)
Budgeted Amounts
145
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property 1,292 $ 450 $ (2,936) $ (3,386) $ Total revenues 450 1,292 (2,936) (3,386)
EXPENDITURES:
Debt service:
Principal 100,880 100,880 100,880 -
Interest and fiscal charges 60,600 60,600 60,603 (3)
Total expenditures 161,480 161,480 161,483 (3)
REVENUES OVER (UNDER) EXPENDITURES (161,030) (160,188) (164,419) (3,389) 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 $ (1,030) (188) $ (4,419) (3,389) $ FUND BALANCES:
Beginning of year 91,592
End of year $ 87,173
Budget Amounts
146
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property 1,414 $ 1,100 $ (3,846) $ (4,946) $ Charges for services 461,441 461,441 482,756 21,315
Total revenues 462,541 462,855 478,910 16,369
EXPENDITURES:
Current:
General government 1,650 1,650 1,815 (165)
Debt service:
Principal 411,100 411,100 411,100 -
Interest and fiscal charges 49,605 49,605 49,605 -
Total expenditures 462,355 462,355 462,520 (165)
Net change in fund balances $ 186 500 $ 16,390 $ 16,204 FUND BALANCES:
Beginning of year 49,998
End of year $ 66,388
Budgeted Amounts
147
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property - $ 150 $ 964 $ 814 $
Charges for services 80,000 80,000 34,005 (45,995)
Total revenues 80,000 80,150 34,969 (45,181)
EXPENDITURES:
Debt service:
Interest and fiscal charges 69,868 69,868 69,867 1
Total expenditures 69,868 69,868 69,867 1
Net change in fund balances $ 10,132 $ 10,282 (34,898) $ (45,180) FUND BALANCES:
Beginning of year 72,749
End of year $ 37,851
Budgeted Amounts
148
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property 35,500 $ 41,200 $ 34,043 $ (7,157) $ Total revenues 35,500 41,200 34,043 (7,157)
EXPENDITURES:
Capital outlay - - - -
Total expenditures - - - -
Net change in fund balances $ 35,500 $ 41,200 34,043 $ (7,157) FUND BALANCES:
Beginning of year (30,243)
End of year $ 3,800
Budgeted Amounts
149
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Surface Transportation Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 700,000 $ 1,245,104 $ 758,428 $ (486,676) $ Total revenues 1,245,104 700,000 758,428 (486,676)
EXPENDITURES:
Capital outlay 700,000 1,237,585 922,989 314,596
Total expenditures 1,237,585 700,000 922,989 314,596
Net change in fund balances $ 7,519 - $ (164,561) $ (172,080) FUND BALANCES:
Beginning of year (147,633)
End of year $ (312,194)
Budgeted Amounts
150
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Charges for services 50,000 $ 50,000 $ - $ (50,000) $
Total revenues 58,740 50,000 - (50,000)
EXPENDITURES:
Capital outlay - - - -
Total expenditures - - - -
Net change in fund balances $ 58,740 $ 50,000 - $ (50,000) FUND BALANCES:
Beginning of year (7,248)
End of year $ (7,248)
Budgeted Amounts
151
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Street Replacement Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property - $ - $ - $ - $
Total revenues - - - -
EXPENDITURES:
Capital outlay - 922,100 68,674 853,426
Total expenditures - 68,674 922,100 853,426
Net change in fund balances $ (922,100) - $ (68,674) $ 853,426 FUND BALANCES:
Beginning of year 461,000
End of year $ 392,326
Budgeted Amounts
152
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Animal Control Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 20,000 $ 6,000 $ 6,000 $ - $
Use of money and property 325 140 (361) (501)
Total revenues 20,325 6,140 5,639 (501)
EXPENDITURES:
Capital outlay - 40,700 39,818 882
Total expenditures - 40,700 39,818 882
Net change in fund balances $ 20,325 $ (34,560) (34,179) $ 381 FUND BALANCES:
Beginning of year 36,914
End of year $ 2,735
Budgeted Amounts
153
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154
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.
155
City of Oakdale
Combining Statement of Net Position
All Internal Service Funds
June 30, 2022
Fire
Equipment Dental Employee Risk Employee
Replacement Insurance FSA Management Liability
Fund Fund Fund Fund Fund
ASSETS
Cash and investments $ 473,125 $ 88,504 $ 3,819 $ 909,410 $ 4,322,819 Receivables:
Account receivables - 622 - - -
Loans to Successor Agency - - - - -
Interest 400 79 - 777 2,925
Capital assets - - - - -
Total assets 473,525 89,205 3,819 910,187 4,325,744
LIABILITIES
Accounts payable and accrued liabilities 999.00 (1,517) (508) 11,757 - Compensated absences - - - - -
Total liabilities 999 (1,517) (508) 11,757 -
NET POSITION
Net investment in capital assets - - - - -
Unrestricted 472,526 90,722 4,327 898,430 4,325,744
Total net position $ 472,526 $ 90,722 $ 4,327 $ 898,430 $ 4,325,744 156
Police
Information Vehicle Facilities Equipment Equipment LLD Parks Technology Replacement Maintenance Replacement Replacement Maintenance Replacement Fund Fund Fund Fund Fund Fund Fund Total
$ 221,343 537,714 $ 1,660,477 $ 9,514 $ 6,802 $ 65,900 $ 1,560,374 $ 9,859,801 $ - - - - - - - 622
- - - 47,782 - - - 47,782
186 160 752 - 9 51 901 6,240
- 76,423 - - - 24,735 - 101,158
614,297 221,529 57,296 1,661,229 6,811 90,686 10,015,603 1,561,275 9,545 - 86,740 - 5,683 22,032 - 134,731
- - - - - 18,587 - 18,587
9,545 - 86,740 - 5,683 40,619 153,318 -
76,423 - - - - 24,735 101,158 -
528,329 221,529 1,574,489 57,296 1,128 25,332 1,561,275 9,761,127 $ 604,752 $ 221,529 $ 1,574,489 $ 57,296 $ 1,128 $ 50,067 $ 1,561,275 $ 9,862,285 157
City of Oakdale
Combining Statement of Revenues, Expenses and Changes in Net Position All Internal Service Funds
For the year ended June 30, 2022
Fire
Equipment Dental Employee Risk Employee
Replacement Insurance FSA Management Liability
Fund Fund Fund Fund Fund
OPERATING REVENUES:
Interdepartmental charges 104,425 $ 50,122 $ 16,920 $ 109,106 $ 28,663 $ Other revenues - - - 237,914 -
Total operating revenues 50,122 104,425 16,920 347,020 28,663 OPERATING EXPENSES:
Administration - - - 106,736 351,956
Maintenance and operation 7,020 42,921 16,434 - -
Depreciation and amortization - - - - -
Total operating expenses 7,020 42,921 16,434 106,736 351,956 OPERATING INCOME (LOSS) 97,405 7,201 486 240,284 (323,293)
NONOPERATING REVENUES (EXPENSES)
Interest revenue (15,000) (3,086) - (29,757) (111,115)
Total non-operating revenues (expenses) (15,000) (3,086) - (29,757) (111,115) NET INCOME (LOSS) BEFORE TRANSFERS 82,405 4,115 486 210,527 (434,408) Transfer in - - - - 855,000
Total transfers - - - - 855,000
Change in net position 82,405 4,115 486 210,527 420,592
NET POSITION
Beginning of year 390,121 86,607 3,841 687,903 3,905,152 End of year $ 472,526 $ 90,722 $ 4,327 $ 898,430 $ 4,325,744 158
Police
Information Vehicle Facilities Equipment Equipment LLD Parks Technology Replacement Maintenance Replacement Replacement Maintenance Replacement Fund Fund Fund Fund Fund Fund Fund Total
$ 51,819 556,700 $ - $ - $ 26,500 $ 391,017 $ - $ 1,335,272 $ - - - - - - - 237,914
51,819 556,700 - - 26,500 391,017 - 1,573,186
- - 39,583 - - 11,663 - 509,938
12,551 235,061 1,938,509 - 33,063 418,037 76,788 2,780,384 - 7,893 - - - 8,431 - 16,324
12,551 242,954 1,978,092 - 33,063 438,131 76,788 3,306,646 39,268 313,746 (1,978,092) - (6,563) (47,114) (76,788) (1,733,460) (7,221) (14,031) (43,718) 499 (524) - (30,929) (254,882) (7,221) (14,031) (43,718) 499 (524) - (30,929) (254,882) 32,047 299,715 (2,021,810) 499 (7,087) (47,114) (107,717) (1,988,342) 50,000 - 550,000 - - 50,000 510,000 2,015,000
50,000 - 550,000 - - 50,000 510,000 2,015,000
349,715 32,047 (1,471,810) 499 (7,087) 2,886 402,283 26,658 255,037 189,482 3,046,299 56,797 8,215 47,181 1,158,992 9,835,627 $ 604,752 $ 221,529 $ 1,574,489 $ 57,296 $ 1,128 $ 50,067 $ 1,561,275 $ 9,862,285 159
City of Oakdale
Combining Statement of Cash Flows
All Internal Service Funds
For the year ended June 30, 2022
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 104,425 $ 50,194 $ 16,920 $ 347,020 $ 28,663 $ Payment to suppliers and users (6,021) (48,815) (16,942) (106,126) (351,956) Net cash provided by (used in) operating activities 1,379 98,404 (22) 240,894 (323,293)
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:
Cash receipts from other funds - - - - 855,000
Net cash provided by noncapital
financing activities - - - - 855,000
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:
Acquisition of capital assets - - - - -
Net cash used in capital and related
financing activities - - - - -
CASH FLOWS FROM INVESTING ACTIVITIES:
Interest income received (15,145) (3,100) - (30,022) (111,625) Net cash provided by (used in) investing activities (3,100) (15,145) - (30,022) (111,625) Net increase (decrease) in
cash and cash equivalents (1,721) 83,259 (22) 210,872 420,082 CASH AND CASH EQUIVALENTS:
Beginning of year 389,866 90,225 3,841 698,538 3,902,737 End of year 473,125 $ 88,504 $ 3,819 $ 909,410 $ 4,322,819 $
RECONCILIATION OF OPERATING INCOME TO NET - - - - -
CASH PROVIDED BY OPERATING ACTIVITIES:
Operating income (loss) 97,405 $ 7,201 $ 486 $ $ 240,284 $ (323,293) Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:
Depreciation and amortization - - - - -
Changes in assets and liabilities:
Accounts receivable - 72 - - -
Accounts payable and accrued liabilities 999 (5,894) (508) 610 - Compensated absences - - - - -
Total adjustments 999 (5,822) (508) 610 -
Net cash provided by (used in) operating activities $ 98,404 $ 1,379 $ 240,894 (22) $ $ (323,293) 160
Police
Information Vehicle Facilities Equipment Equipment LLD Parks Technology Replacement Maintenance Replacement Replacement Maintenance Replacement Fund Fund Fund Fund Fund Fund Fund Total
$ 51,819 556,700 $ - $ - $ 26,500 $ 391,017 $ - $ 1,573,258 $ (12,551) (256,276) (1,975,121) - (38,669) (422,568) (81,788) (3,316,833) 39,268 300,424 (1,975,121) - (12,169) (31,551) (81,788) (1,743,575) - 50,000 550,000 8,469 - 50,000 510,000 2,023,469
- 50,000 550,000 8,469 - 50,000 510,000 2,023,469
- (49,458) - - - - - (49,458)
- (49,458) - - - - - (49,458)
(7,269) (14,162) (43,163) 499 (521) (20) (31,402) (255,930) (7,269) (14,162) (43,163) 499 (521) (20) (31,402) (255,930) 31,999 286,804 (1,468,284) 8,968 (12,690) 18,429 396,810 (25,494) 189,344 250,910 3,128,761 546 19,492 47,471 1,163,564 9,885,295 $ 537,714 $ 221,343 $ 1,660,477 $ 9,514 $ 6,802 $ 65,900 $ 1,560,374 $ 9,859,801 - - - - - - -
$ 313,746 $ 39,268 $ (1,978,092) $ (6,563) - $ $ (47,114) $ (76,788) $ (1,733,460) 7,893 - - - 8,431 - 16,324 -
- - - - - - - 72
(21,215) 2,971 - (5,606) - 4,704 (5,000) (28,939)
- - - - 2,428 - 2,428 -
(21,215) 2,971 - (5,606) - 7,132 (5,000) (26,439)
$ 300,424 $ 39,268 $ (1,975,121) $ (12,169) - $ $ (31,551) $ (81,788) $ (1,743,575) 161
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162
FIDUCIARY FUNDS
Senior Housing Corporation accounts for monies held on behalf of the Senior Housing Corporation.
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. 163
City of Oakdale
Custodial Funds
Combining Statement of Fiduciary Net Position
June 30, 2022
Senior Bridle
Housing Developer Refuse Ridge
Corporation Activity Collection CFD 2003-2
ASSETS
Cash and investments $ 21,157 $ 139,134 $ 278,836 $ 284,949 Restricted cash and investments - - - 273,129
Receivables:
Accounts - - 333,135 -
Taxes - - - 2,991
Interest 13 - - 234
Total assets 21,170 139,134 611,971 561,303
LIABILITIES
Accounts payable - 54,416 268,678 1,350
Total liabilities - 54,416 268,678 1,350
NET POSITION:
Restricted for:
Development related - 84,718 - 559,953
Other 21,170 - 343,293 -
Total net position $ 21,170 $ 84,718 $ 343,293 $ 559,953 164
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 $ 101,588 $ 205,426 $ (71,155) $ - $ 1,110,429 $ 203,360 103,001 226,775 - - - -
- - - - - -
367 3,027 - - - -
83 168 - - 952 174
205,039 435,396 (71,155) - 1,111,381 203,534
1,350 1,350 - - - -
1,350 1,350 - - - -
203,689 434,046 (71,155) - 1,111,381 203,534
- - - - - -
$ 203,689 $ 434,046 $ (71,155) $ - $ 1,111,381 $ 203,534 165
City of Oakdale
Custodial Funds
Combining Statement of Fiduciary Net Position
June 30, 2022
Animal
Control K-9 Senior Center Police Range
Trust Unit Trust Trust
ASSETS
Cash and investments 65,683 $ (41) $ 5,961 $ 17,744 $
Restricted cash and investments - - - -
Receivables:
Accounts - - - -
Taxes - - - -
Interest 49 - 4 20
Total assets Total assets (41) 65,732 5,965 17,764
LIABILITIES
Accounts payable 2,451 74 2,672 -
Total liabilities 74 2,451 2,672 -
NET POSITION:
Restricted for:
Development related - - - -
Other 63,281 (115) 3,293 17,764
Total net position $ (115) 63,281 $ 3,293 $ 17,764 $
166
Police
Senior Equestrian
Outreach Unit Total
$ 1,012 63,670 $ 2,427,753 $
- - 602,905
- - 333,135
- - 6,385
- 53 1,750
1,012 63,723 3,371,928
- - 332,341
- - 332,341
- - 2,526,166
1,012 63,723 513,421
$ 1,012 63,723 $ 3,039,587 $
167
City of Oakdale
Custodial Funds
Combining Statement of Changes in Fiduciary Net Position For the year ended June 30, 2022
Senior Bridle
Housing Developer Refuse Ridge
Corporation Activity Collection CFD 2003-2
ADDITIONS:
Assessments $ - $ - $ - $ 294,033
Investment income 173 - - (10,379)
Miscellaneous - 320,648 - -
Refuse collections - - 2,660,094 -
Total additions 173 320,648 2,660,094 283,654
DEDUCTIONS:
Interest payments - - - 131,588
Principal and other debt payments - - - 150,000
Payments for goods and services - 359,433 2,571,800 13,035 Total deductions - 359,433 2,571,800 294,623
Change in fiduciary net position 173 (38,785) 88,294 (10,969) NET POSITION:
Beginning of year 20,997 123,503 254,999 570,922
End of year $ 21,170 $ 84,718 $ 343,293 $ 559,953
168
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 $ 120,254 $ 230,983 $ - $ - $ - $ -
(3,729) (7,501) - - (37,739) (6,912)
- - - - - -
- - - - - -
116,525 223,482 - - (37,739) (6,912)
50,103 105,798 - - - -
55,000 110,000 - - - -
12,980 12,925 - - - -
118,083 228,723 - - - -
(1,558) (5,241) - - (37,739) (6,912)
205,247 439,287 (71,155) - 1,149,120 210,446
$ 203,689 $ 434,046 $ (71,155) $ - $ 1,111,381 $ 203,534 169
City of Oakdale
Custodial Funds
Combining Statement of Changes in Fiduciary Net Position For the year ended June 30, 2022
Animal
Control K-9 Senior Center Police Range
Trust Unit Trust Trust
ADDITIONS:
Assessments - $ - $ - $ - $
Investment income (2,207) - 33 518
Miscellaneous 28,685 227 6,351 2,538
Refuse collections - - - -
Total additions 227 26,478 6,384 3,056
DEDUCTIONS:
Interest payments - - - -
Principal and other debt payments - - - -
Payments for goods and services 14,255 2,031 6,670 56,000 Total deductions 2,031 14,255 6,670 56,000
Change in fiduciary net position (1,804) 12,223 (286) (52,944) NET POSITION:
Beginning of year 51,058 1,689 3,579 70,708
End of year 63,281 $ (115) $ 3,293 $ 17,764 $
170
Police
Senior Equestrian
Outreach Unit Total
$ - - $ 645,270 $
- 546 (67,197)
- - 358,449
- - 2,660,094
- 546 3,596,616
- - 287,489
- - 315,000
- 3,325 3,052,454
- 3,325 3,654,943
- (2,779) (58,327)
1,012 66,502 3,097,914
$ 1,012 63,723 $ 3,039,587 $
171
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Date: April 17, 2023
To: Mayor Bairos and Members of the City Council
From: Bryan Whitemyer, City Manager
Subject: Review and Approve a Resolution of the City Council of the City of Oakdale Accepting AB 1600 Reports on Development Impact Fees for Fiscal Years Ended June 30, 2021 and June 30, 2022
I. BACKGROUND
AB 1600 (Mitigation Fee Act, 1998), codified as Section 66000 et seq. of the California Government Code, regulates how public agencies collect, maintain, and expend impact fees imposed on developers for the purpose of defraying costs of public facilities. It includes requirements for annual accounting and reporting of the fees.
Section 66006(b)(1) includes the following specific reporting requirements. For each separate account or fund established pursuant to subdivision (a), the local agency shall, within 180 days after the last day of each fiscal year, make available to the public the following information for the fiscal year:
(A) A brief description of the type of fee in the account or fund; (B) The amount of the fee;
(C) The beginning and ending balance of the account or fund; (D) The amount of fees collected and interest earned;
(E) An identification of each public improvement on which fees were expended and the amount of the expenditure on each, including the percentage of the cost of the public improvement that was funded with fees;
(F) A description of each interfund transfer or loan made from the account or fund, including the public improvement on which the transferred or loaned fees will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid, and the rate of interest that the account or fund will receive on the loan; and (G) The amount of refunds made pursuant to subdivision (e) of Section 66001 and any allocations pursuant to subdivision (f) of Section 66001.
Further, Section 66006(b)(2) requires that the local agency governing board review the information made available to the public pursuant to Section 66006(b)(1).
AGENDA ITEM 11.2
CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: AB 1600 Reports for FY 2020/2021 and FY 2021/2022 MEETING DATE: September 8, 2020
Analysis:
Attached is a resolution containing, as exhibits, the reports for fiscal year 2020/2021 and fiscal year 2021/2022 as required by Section 66006(b)(1). Detail is provided for all expenditures and transfers made during those fiscal years.
II. FISCAL IMPACT
There is no fiscal impact from accepting the report of required information.
III. RECOMMENDATION
Approve resolution of the City Council of the City of Oakdale accepting the AB 1600 Reports on Development Impact Fees for Fiscal Years 2020/2021 and Fiscal Years 2021/2022.
IV. ATTACHMENTS
Attachment A: Resolution 2023-XX
Exhibit 1: AB 1600 Report FY 2020/2021
Exhibit 2: AB 1600 Report FY 2021/2022
IN THE CITY COUNCIL
OF THE CITY OF OAKDALE
STATE OF CALIFORNIA
ATTACHMENT A
CITY COUNCIL RESOLUTION 2023-__
ACCEPT AB 1600 REPORTS ON DEVELOPMENT IMPACT FEES FOR FISCAL YEARS ENDED JUNE 30, 2021 AND JUNE 30, 2022
THE CITY OF OAKDALE CITY COUNCIL DOES HEREBY RESOLVE THAT:
WHEREAS, AB 1600 (Mitigation Fee Act, 1998), codified as Section 66000 et seq. of the California Government Code, regulates how public agencies collect, maintain, and expend impact fees imposed on developers for the purpose of defraying costs of public facilities. It includes requirements for annual accounting and reporting of the fees, and
WHEREAS, the City of Oakdale has had AB 1600 reports prepared for FY 2020/2021 (Exhibit 1) and FY 2021/2022 (Exhibit 2), and NOW THEREFORE, BE IT RESOLVED, that the City Council of the City of Oakdale hereby accepts the AB 1600 Reports for Fiscal Year 2020/2021 and Fiscal Year 2021/2022.
THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 17th DAY OF APRIL, by the following vote:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
ABSTAINED: COUNCIL MEMBERS:
Cherilyn Bairos, Mayor
ATTEST:
Rouze Roberts, City Clerk
Report
Development Impact Fee
Annual Report
Fiscal Year 2020–21
Prepared for:
City of Oakdale
Prepared by:
Economic & Planning Systems, Inc. (EPS)
April 2023
EPS #222126
Table of Contents
Introduction ................................................................................. 1 Overview ........................................................................................... 1 Organization of this Report ................................................................... 2 Capital Facilities Fee Program Description ......................................... 3 Fee Program Overview ......................................................................... 3 Current Fee Schedule .......................................................................... 4 Capital Facilities Fee Fund Activity ................................................... 6 Streets .............................................................................................. 6 Water................................................................................................ 6 Storm Drainage .................................................................................. 6 Parks and Recreation ........................................................................... 7 General Government ........................................................................... 7 Capital Facilities Fee Remaining Improvements ................................. 8 Remaining Improvements .................................................................... 8 Appendices:
Appendix A: Capital Facilities Fee Program Fund Activity Appendix B: Capital Facilities Fee Program Remaining Improvements Table 1. CFF Program Development Impact Fees .................................... 5 Development Impact Fee Annual Report Fiscal Year 2020–21 April 2023
Economic & Planning Systems, Inc. (EPS) 1
Introduction
Overview
The Mitigation Fee Act (California Government Code Section 66000 et seq.) was enacted by the State of California in 1987 to establish requirements for development impact fee (DIF) programs. Section 66006(b) of the Mitigation Fee Act requires local agencies to submit an Annual Report each year detailing the status of their DIF programs.
For each established DIF fund, the local agency shall, within 180 days after the end of each fiscal year, report the following information and make it available to the public:
1. A brief description of the type of fee in the fund.
2. The amount of the fee.
3. The beginning and ending balance of the fund.
4. The amount of fees collected and the interest earned.
5. An identification of each public improvement on which fees were expended and the amount of the expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded with fees.
6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement.
7. A description of each interfund transfer or loan from the fund, including the public improvement for which the transfer was made, and, in the case of a loan, the date on which the loan will be repaid, and the interest rate which the fund will receive on the loan.
8. The amount of any refunds made or allocated from the fee fund.
The City of Oakdale (City) engaged Economic & Planning Systems, Inc. (EPS) to prepare this document, which serves as the Fiscal Year 2020–21 Annual Report for the City’s Capital Facilities Fee Program (CFF Program). Specifically, the information in this report is presented to comply with the aforementioned requirements.
Development Impact Fee Annual Report Fiscal Year 2020–21 April 2023
Economic & Planning Systems, Inc. (EPS) 2
The information needed for the required reporting for the fee program was obtained from the City. For the CFF Program, the City provided the reports and data listed below:
Most recent DIF Nexus Study (or Update).
Fund balances, revenue, and expenses for Fiscal Year 2020–21. Remaining improvements to be constructed and estimated construction costs. Current fee schedule.
Organization of this Report
Following this introductory chapter, each remaining chapter of this report focuses on detailing the annual reporting required by the Mitigation Fee Act for Fiscal Year 2020–21. This report is organized as follows:
Chapter 1: Introduction
Chapter 2: CFF Program Description
Chapter 3: CFF Fund Activity
Chapter 4: CFF Remaining Improvements
Development Impact Fee Annual Report Fiscal Year 2020–21 April 2023
Economic & Planning Systems, Inc. (EPS) 3
Capital Facilities Fee Program
Description
Fee Program Overview
The CFF Program is a citywide fee program that funds new and expanded infrastructure and facilities needed to serve new development in the City.
The CFF Program provides funding for streets/public works, wastewater, water, storm drainage, police, fire, parks and recreation, general government, and the administration of the fee program.
In 2016, the City’s planned development areas and planning horizon had changed significantly from the previous nexus study completed in 2009. The updated development area in the City was changed to a smaller area and encompasses the City’s four specific plan areas and the remaining vacant and infill land in the City.
In addition, the City Council had recently adopted street, water, wastewater, and storm drainage master plans that reflected the City’s reduced development area.
These master plans were then incorporated into the City’s Capital Improvement Program. As a result of the updates to the City’s facility needs and costs and new land use and growth projections, the CFF Nexus Study was prepared to update the fees from the 2009 Nexus Study, based on the changes described above.
The components of the CFF Program are summarized below:
Streets/Public Works: Funds the construction of street and intersection improvements.
Wastewater: Funds the construction or purchase of wastewater facilities. Water: Funds the construction or purchase of water facilities and a portion of the cost of a water conservation program.
Storm Drainage: Funds the construction or purchase of storm drainage facilities.
Police: Funds the construction or purchase of additional police facilities, a fair-share portion of an animal shelter, and vehicles equipment. Fire: Funds the construction or purchase of fire facilities, vehicles, and equipment.
Development Impact Fee Annual Report Fiscal Year 2020–21 April 2023
Economic & Planning Systems, Inc. (EPS) 4
Parks and Recreation: Funds the construction or purchase of park and recreation facilities, including land acquisition.
General Government: Funds the construction or purchase of general government facilities.
Administration: Funds administration of the CFF Program.
Current Fee Schedule
Table 1 shows the current fee schedule for the CFF Program. These fees are effective from July 1, 2022, through June 30, 2023.
Table 1
Oakdale Annual Report
CFF Program Development Impact Fees (2023 $)
Residential Land Uses Nonresidential Uses
Facility Type Single-Family Multifamily Retail Office/Commercial Industrial per dwelling unit per dwelling unit per Bldg. SF per Bldg. SF per Bldg. SF Streets/Public Works $4,865 $3,227 $5.42 $4.61 $2.77
Sewer $2,009 $1,659 $0.89 $0.31 $0.17
Water $7,282 $2,438 $1.62 $0.90 $0.51
Storm $1,027 $494 $0.83 $0.64 $0.69
Police $982 $655 $0.25 $0.33 $0.14
Fire $1,230 $820 $0.31 $0.41 $0.18
Parks & Recreation $8,917 $5,945 n/a n/a n/a
General Government $1,066 $711 $0.27 $0.36 $0.16
Administration $548 $319 $0.19 $0.15 $0.09
Total $27,926 $16,268 $9.78 $7.71 $4.71
Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY20-21 5 Development Impact Fee Annual Report Fiscal Year 2020–21 April 2023
Economic & Planning Systems, Inc. (EPS) 6
Capital Facilities Fee Fund Activity
Appendix A details the CFF fund activity for Fiscal Year 2020–21. It summarizes the beginning balance, revenues, expenses, and ending balance for each of the eight components. During the fiscal year, revenue was derived from interest earnings and CFF Program DIFs. Expenses were incurred during the 2020-21 Fiscal Year for the following items.
Streets
Wakefield Extension Loan.
Reimbursement to Frontier Land Companies, doing business as FCB Homes, for improvements associated with West F Street, as outlined in FCB Homes’ Reimbursement Agreement, dated September 5, 2012, and the First Addendum to Reimbursement Agreement, adopted by the City Council September 21, 2015.
Water
Reimbursement to Anderson Homes associated with the Vinewood Estates Reimbursement Agreement, dated September 4, 1991, first amended January 5, 1998, through adopted Resolution No. 98-01, and second amendment entered into August 15, 2011, between the City and Anderson Homes.
Costs incurred were associated with the Water Master Plan Update and the Urban Water Master Plan.
Storm Drainage
Reimbursement to FCB Homes for improvements associated with West F Street, as outlined in FCB Homes’ Reimbursement Agreement, dated September 5, 2012, and the First Addendum to Reimbursement Agreement, adopted by the City Council September 21, 2015.
The CFF partially funded the improvements to the West F Street Storm Drain.
The City anticipates reimbursement by CalTrans in the amount of $242,175 in either 2021 or 2022.
Development Impact Fee Annual Report Fiscal Year 2020–21 April 2023
Economic & Planning Systems, Inc. (EPS) 7
Parks and Recreation
Gymnasium Design of Bridleridge Community Park.
Fish Park Tennis Courts.
General Governme nt
Reimbursement to FCB Homes for improvements associated with West F Street, as outlined in FCB Homes’ Reimbursement Agreement, dated September 5, 2012, and the First Addendum to Reimbursement Agreement, adopted by the City Council September 21, 2015.
There were no loans and no refunds made or allocated from the CFF Program.
Development Impact Fee Annual Report Fiscal Year 2020–21 April 2023
Economic & Planning Systems, Inc. (EPS) 8
Capital Facilities Fee Remaining
Improvements
Remaining Improvements
Appendix B details the remaining improvement and fee administration costs to be funded by the CFF Program and summarizes the remaining net costs after accounting for the fee fund balances for each of the eight components in the CFF.
The CFF Program will fund approximately 71 percent of the total identified improvement costs. The costs are based on the remaining costs detailed in the 2015 CFF Nexus Study. The Streets, Storm Drainage, Parks, and General Government fee components will be 100 percent funded by the respective fee component, while Sewer, Water, Police, and Fire costs are allocated by fair share, as outlined in the 2015 CFF Nexus Study and summarized below.
Total Costs
CFF
Responsibility
% Allocated to
CFF
Streets $ 32,184,300 $ 32,184,300 100%
Sewer $ 24,913,706 $ 7,380,300 30%
Water $ 33,866,500 $ 20,114,400 59%
Storm Drainage $ 6,339,700 $ 6,339,700 100%
Police $ 5,627,300 $ 3,604,700 64%
Fire $ 11,934,000 $ 4,548,200 38%
Parks $ 23,132,600 $ 23,132,600 100%
General Government $ 3,903,200 $ 3,903,200 100%
Total $ 141,901,306 $ 101,207,400 71%
Development Impact Fee Annual Report Fiscal Year 2020–21 April 2023
Economic & Planning Systems, Inc. (EPS) 9
For each fee component, the costs of items completed are deducted from the CFF Nexus Study costs, resulting in the current remaining costs in 2021 dollars. At this time, sufficient funds have not been collected to fund all the remaining improvements. Additional funding in the amount of the estimated remaining net costs is needed to fully fund all remaining improvements and fee administration.
In total, approximately $98.6 million in additional funding is needed to fully finance the remaining fee program costs, as summarized by component below.
Amount and Timing of Remaining Funding
Future CFF Program revenue will provide the financing needed to fully fund the remaining improvements and fee administration costs summarized above. The timing and amount of the fee revenue will depend on the rate and amount of development. Fee revenue will be collected at the issuance of building permits.
The remaining improvements will be constructed as sufficient fee revenue becomes available. The improvements will be completed in an order to be established by the City.
Estimated Net Remaining Costs
Streets $ 31,106,000
Sewer $ 7,071,100
Water $ 18,644,000
Storm Drainage $ 5,721,500
Police $ 3,314,700
Fire $ 4,459,000
Parks $ 22,553,500
General Government $ 3,802,500
Administration $ 1,933,400
Total $ 98,605,700
APPENDICES:
Appendix A: Capital Facilities Fee Program
Fund Activity
Appendix B: Capital Facilities Fee Program
Remaining Improvements
APPENDIX A:
Capital Facilities Fee Program
Fund Activity
Table A-1 Streets Fee Fund Summary .......................... A-1 Table A-2 Sewer Fee Fund Summary ........................... A-2 Table A-3 Water Fee Fund Summary ............................ A-3 Table A-4 Storm Drainage Fee Fund Summary .............. A-4 Table A-5 Police Fee Fund Summary ............................ A-5 Table A-6 Fire Fee Fund Summary ............................... A-6 Table A-7 Parks Fee Fund Summary ............................ A-7 Table A-8 General Government Fee Fund Summary ....... A-8 Table A-1
Oakdale Annual Report
Streets Fee Fund Summary (FY 2020-21)
Item Streets
Beginning Balance [1] ($ 392,696)
Revenue
Interest Income $ 0
Development Fees $ 388,705
Total $ 388,705
Expenses
Wakefield Extension Loan ($ 9,000)
FCB Homes Reimbursement ($ 175,332)
Total ($ 184,332)
Ending Balance [1] ($ 188,323)
Source: City of Oakdale
[1] Beginning and ending negative fund balance is a result of street reimbursement funds paid relative to Pacific Union Settlement Agreement, dated 11/5/07.
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Table A-2
Oakdale Annual Report
Sewer Fee Fund Summary (FY 2020-21)
Item
Beginning Balance $ 1,026,824
Revenue
Interest Income $ 11,678
Unrealized Gains (Losses) ($ 10,635)
Development Fees - Sewer $ 73,401
Development Fees - Wastewater $ 69,683
Total $ 144,127
Expenses
Total $ 0
Ending Balance $ 1,170,951
Source: City of Oakdale
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Table A-3
Oakdale Annual Report
Water Fee Fund Summary (FY 2020-21)
Item
Beginning Balance $ 3,168,674
Revenue
Interest Income $ 31,499
Unrealized Gains (Losses) ($ 26,652)
Development Fees - Wells $ 0
Development Fees - Lines $ 532,535
Total $ 537,382
Expenses
Anderson Homes Reimbursement ($ 4,617)
Water Master Plan Update ($ 4,038)
Urban Water Master Plan ($ 4,250)
Total ($ 12,905)
Ending Balance $ 3,693,151
Source: City of Oakdale
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Table A-4
Oakdale Annual Report
Storm Drainage Fee Fund Summary (FY 2020-21)
Item
Beginning Balance $ 673,013
Revenue
Interest Income $ 2,596
Unrealized Gains (Losses) ($ 8,809)
Development Fees $ 76,535
Total $ 70,322
Expenses
FCB Homes Reimbursement ($ 33,072)
West F Storm Drain ($ 389,703)
Total ($ 422,775)
Ending Balance $ 320,560
Source: City of Oakdale
[1] West F Storm Drain improvements were partially funded through a state grant. The City anticipates reimbursement of $242,175 from CalTrans in either 2021 or 2022.
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Table A-5
Oakdale Annual Report
Police Fee Fund Summary (FY 2020-21)
Item
Beginning Balance $ 66,170
Revenue
Interest Income $ 991
Unrealized Gains (Losses) ($ 1,270)
Development Fees $ 72,278
Total $ 71,999
Expenses
Total $ 0
Ending Balance $ 138,169
Source: City of Oakdale
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Table A-6
Oakdale Annual Report
Fire Fee Fund Summary (FY 2020-21)
Item
Beginning Balance [1] ($ 690,688)
Revenue
Interest Income $ 0
Development Fees $ 90,600
Total $ 90,600
$ 0
Expenses
Total
Ending Balance [1] ($ 600,088)
Source: City of Oakdale
[1] Negative balance reflects debt owed on the existing western fire station.
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Table A-7
Oakdale Annual Report
Parks Fee Fund Summary (FY 2020-21)
Item
Beginning Balance $ 4,431,810
Revenue
Interest Income $ 47,966
Unrealized Gain (Losses) ($ 43,240)
Development Fees $ 637,565
Total $ 642,291
Expenses
Improvements to Land ($ 667)
Cottles Trail Phase 2 ($ 4,063)
Gymnasium Design ($ 6,328)
Fish Park Tennis Courts ($ 625)
Total ($ 11,683)
Ending Balance $ 5,062,418
Source: City of Oakdale
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Table A-8
Oakdale Annual Report
General Government Fee Fund Summary (FY 2020-21)
Item
Beginning Balance $ 772,913
Revenue
Interest Income $ 8,523
Unrealized Gains (Losses) ($ 8,648)
Development Fees $ 78,656
Total $ 78,531
Expenses
FCB Homes Reimbursement ($ 33,577)
Total ($ 33,577)
Ending Balance $ 817,867
Source: City of Oakdale
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APPENDIX B:
Capital Facilities Fee Program
Remaining Improvements
Table B-1 CFF Project Costs—Streets ........................... B-1 Table B-2 Street Fee Net Remaining Costs .................... B-2 Table B-3 CFF Project Costs—Sewer ............................ B-3 Table B-4 Sewer Fee Net Remaining Costs .................... B-4 Table B-5 CFF Project Costs—Water ............................. B-5 Table B-6 Water Fee Net Remaining Costs .................... B-6 Table B-7 CFF Project Costs—Storm Drainage ............... B-7 Table B-8 Storm Drainage Fee Net Remaining Costs ...... B-8 Table B-9 CFF Project Costs—Police ............................. B-9 Table B-10 Police Fee Net Remaining Costs ................... B-10 Table B-11 CFF Project Costs—Fire ............................... B-11 Table B-12 Fire Fee Net Remaining Costs ...................... B-12 Table B-13 CFF Project Costs—Parks ............................ B-13 Table B-14 Parks and Recreation Fee Net
Remaining Costs ........................................ B-14 Table B-15 CFF Project Costs—General Government ....... B-15 Table B-16 General Government Fee Net
Remaining Costs ........................................ B-16 Table B-1
Oakdale Annual Report
CFF Project Costs - Streets
Project Total
CFF
Responsibility Less Costs
Remaining
Costs
Street Projects
F Street/Stearns Intersection $768,000 $768,000 $0 $768,000 Greger/Kaufman Intersection $433,125 $433,125 $0 $433,125 Sierra/Stearns Intersection $456,000 $456,000 $0 $456,000 F Street (Willowood to Oak) $763,688 $763,688 $0 $763,688 F Street (Maag to Stearns) $4,356,000 $4,356,000 $0 $4,356,000 SR108-SR120 (Stearns to Atlas) $3,880,200 $3,880,200 $0 $3,880,200 Albers (Greger to South Boundary) $1,885,500 $1,885,500 $0 $1,885,500 Crane (F Street to Pontiac) $1,702,500 $1,702,500 $0 $1,702,500 Stearns (Sierra to F) $4,034,400 $4,034,400 $0 $4,034,400 D Street (Trevor to Stearns) $4,426,950 $4,426,950 $0 $4,426,950 Sierra (Maag to Stearns) $1,435,500 $1,435,500 $0 $1,435,500 Subtotal $24,141,863 $24,141,863 $0 $24,141,863
CFF Obligations - Reimbursement for Facilities Oversizing Stearns Road (North Project Boundary to SR 108/120) [1] $1,024,900 $1,024,900 $0 $1,024,900 OID Pipeline to accommodate D Street alignment [2] $439,439 $439,439 $0 $439,439 West F Street [3] [4] [5] $4,471,197 $4,471,197 ($187,059) $4,284,138 West F Street - "Pre-Existing Credits" [3] [5] $116,340 $116,340 $0 $116,340 Orsi Road [6] $58,529 $58,529 $0 $58,529
Roadway Oversizing by PUH [7] $700,000 $700,000 $0 $700,000 Roadway Oversizing by PUH [7] $260,226 $260,226 ($260,210) $16 Warnerville & Yosemite - East leg of intersection [8] $340,751 $340,751 $0 $340,751 Subtotal $7,411,382 $7,411,382 ($447,269) $6,964,113
Total Improvement Costs $31,553,245 $31,553,245 ($447,269) $31,105,976 Administration Cost (2%) $631,065 $631,065 $0 $622,120
Total $32,184,310 $32,184,310 ($447,269) $31,728,096
Source: Capital Facilities Fee Updated Nexus Study, Goodwin Consulting Group, January 2016 [1] Oakdale Landholding LLC. Reimbursement Agreement, dated 11/3/14 - Related to the East "F" Street Corridor Specific Plan.
[2] Trieste OID pipe (to accommodate D Street).
[3] Frontier Land Companies Reimbursement Agreement dated 9/5/2012 and First Addendum to Reimbursement Agreement adopted by City Council on 9/21/15.
[4] Costs incurred in previous fiscal years. See City's Annual Report of AB1600 Fees for Fiscal Year Ended June 30, 2020. [5] Facilities costs ($4,227,523) and pre-existing credits ($110,000) have been inflated by 5.8% from June 2013 to November 2015 based on the ENR 20-City CCI, pursuant to the First Addendum to Reimbursement Agreement. [6] Sterling Hills Reimbursement Agreement, dated 8/28/07. [7] Pacific Union Settlement Agreement, dated 11/5/07.
[8] South Oakdale Industrial Specific Plan.
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Table B-2
Oakdale Annual Report
Street Fee Net Remaining Costs
Item Source
Total CFF
Remaining Cost
Remaining Costs Table B-1 $ 31,728,096
Less Fund Balance Table A-1 $ 188,323
Net Remaining Costs $ 31,916,419
Sufficient Funds Available to Complete Improvements No
Percentage of Total Improvements Funded by Fee Program 100% [1] Total remaining cost reflects replenishing the deficit of the fund, e.g. repayment of the loan allowing the fund to go negative, and to fund the remaining costs.
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Table B-3
Oakdale Annual Report
CFF Project Costs - Sewer
Project Total
CFF
Responsibility Less Costs
Remaining
Costs
Sewer Costs
Update Sewer Maps $15,000 $2,642 $0 $2,642
River Crossing Replacement $3,125,000 $550,518 $0 $550,518 River Crossing Pump Station $1,875,000 $330,311 $0 $330,311 Assessment - Lower Kimball Trunk $40,000 $5,357 $0 $5,357 Assessment - Lower Oak Trunk $75,000 $1,923 $0 $1,923
Assessment - Maple Trunk $30,000 $4,286 $0 $4,286
Assessment Kimball Trunk (Sierra Ave) $25,000 - - $0 $0 Assessment - Kimball Trunk (Yosemite) $50,000 - - $0 $0 Kimball Trunk Rehabilitation $2,237,500 $299,665 $0 $299,665 Assessment - Oak Trunk (H Street) $50,000 - - $0 $0
Assessment - Oak Trunk (G Street) $37,500 - - $0 $0
Maple Trunk Rehabilitation $750,000 $107,143 $0 $107,143 Oak Trunk Rehabilitation $1,887,500 - - $0 $0
Sierra & D Pump Station Upgrade $1,375,000 $243,490 $0 $243,490 Electrical Improvements $150,000 - - $0 $0
Access Hatch Replacements $25,500 - - $0 $0
S. Willowood PS Replacement $2,250,000 $1,881,148 $0 $1,881,148 Mechanical Improvements $527,400 - - $0 $0
Civil Site Improvements $18,000 - - $0 $0
Security Improvements $37,500 $6,606 $0 $6,606
Sludge Drying Bed Liner - 1 $169,000 $29,772 $0 $29,772 Secondary Clarifier 1 Mechanism $375,000 $66,062 $0 $66,062 Standby Power $500,000 $88,083 $0 $88,083
Addition of Dewatering Press $375,000 $66,062 $0 $66,062 Sludge Drying Bed Liner - 2 $169,000 $29,772 $0 $29,772 Hydrants at Aeration Basins $112,500 $19,819 $0 $19,819 Aeration Basin Air Piping Improvements $137,500 $24,223 $0 $24,223 Emergency Storage Ponds $1,308,000 $230,425 $0 $230,425 Sludge Drying Bed Liner - 3 $169,000 $29,772 $0 $29,772 Filter Structure Safety Improvements $120,000 $21,140 $0 $21,140 Sludge Drying Bed Liner - 4 $169,000 $29,772 $0 $29,772 WAS Piping & Control Improvements $78,125 $44,932 $0 $44,932 UV Disinfection System - Evaluation $15,000 $8,627 $0 $8,627 Sludge Disposal Evaluation $15,000 $8,627 $0 $8,627
UV Shade Panel Additions $282,500 $162,474 $0 $162,474
RAS Pump Station 2 Improvements $100,000 $57,513 $0 $57,513 UV Disinfection System - Improvements $406,250 $233,646 $0 $233,646 Secondary Clarifier 3 $3,128,125 $1,799,077 $0 $1,799,077 Sludge Dewatering & Disposal Improvements $916,500 $161,456 $0 $161,456 Aeration Basin Air Piping Improvements $487,500 $85,881 $0 $85,881 Blower Improvements $250,000 $44,041 $0 $44,041
Subtotal $23,863,900 $6,674,265 $0 $6,674,265
CFF Obligations - Reimbursement for Facilities
12" Sewer Trunk (D Street) [1] $116,501 $116,501 $0 $116,501 Facilities Oversizing by PUH [2] [3] $164,456 $164,456 ($164,457) $0 Sewer [4] $280,345 $280,345 $0 $280,345
Subtotal $561,302 $561,302 ($164,457) $396,846
Total Improvement Costs $24,425,202 $7,235,567 ($164,457) $7,071,111 Administration Cost (2%) $488,504 $144,711 $0 $141,422
Total $24,913,706 $7,380,278 ($164,457) $7,212,533
Source: Capital Facilities Fee Updated Nexus Study, Goodwin Consulting Group, January 2016 [1] Oakdale Landholding LLC. Reimbursement Agreement, dated 11/3/14 - Related to the East "F" Street Corridor Specific Plan.
[2] Pacific Union Settlement Agreement, dated 11/5/07.
[3] Costs incurred in previous fiscal years. See City's Annual Report of AB1600 Fees for Fiscal Year Ended June 30, 2020.
[4] Vinewood Estates Reimbursement Agreement, dated 9/4/91, and most recently amended on August 15, 2011.
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Table B-4
Oakdale Annual Report
Sewer Fee Net Remaining Costs
Item Source
Total CFF
Remaining Cost
Remaining Costs Table B-3 $ 7,212,533
Less Fund Balance Table A-2 ($ 1,170,951)
Net Remaining Costs $ 6,041,582
Sufficient Funds Available to Complete Improvements No
Percentage of Total Improvements Funded by Fee Program 30% Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY20-21 B-4
Table B-5
Oakdale Annual Report
CFF Project Costs - Water
Project Total
CFF
Responsibility Less Costs
Remaining
Costs
Sewer Costs
Well 10 [1] $1,320,000 $1,320,000 ($1,057,768) $262,232 Well 11 $1,900,000 $1,900,000 $0 $1,900,000
Water Conservation Program $1,675,000 $837,500 $0 $837,500 Well 10 Storage/Pumping $5,750,000 $5,750,000 $0 $5,750,000 Old Town Pipe Replacement $8,150,000 - - $0 $0
16" High Pressure Main $2,810,000 - - $0 $0
Water Meter Replacement $1,000,000 - - $0 $0
Surface Water Project Studies $8,700,000 $8,700,000 $0 $8,700,000 Well Improvements (6, 7, 8, 9) $685,000 - - $0 $0
Valley View Booster/Tank $600,000 $600,000 $0 $600,000
Subtotal $32,590,000 $19,107,500 ($1,057,768) $18,049,732 CFF Obligations - Reimbursement for Facilities Oversizing 12" Water Line (D Street) [2] $98,766 $98,766 $0 $98,766 Orsi Road Water Facilities [3] $13,571 $13,571 $0 $0
Facilities Oversizing by PUH [4] $333,540 $333,540 $0 $333,540 Well [5] $166,599 $166,599 ($4,617) $161,982
Subtotal $612,476 $612,476 ($4,617) $594,288
Total Improvement Costs $33,202,476 $19,719,976 ($1,062,385) $18,644,020 Administration Cost (2%) $664,050 $394,400 $0 $372,880
Total $33,866,526 $20,114,376 ($1,062,385) $19,016,900
Source: Capital Facilities Fee Updated Nexus Study, Goodwin Consulting Group, January 2016 [1] Costs incurred in previous fiscal years. See City's Annual Report of AB1600 Fees for Fiscal Year Ended June 30. 2020. [2] Oakdale Landholding LLC. Reimbursement Agreement, dated 11/3/14 - Related to the East "F" Street Corridor Specific Plan. [3] Sterling Hills Reimbursement Agreement, dated 8/28/07. [4] Pacific Union Settlement Agreement, dated 11/5/07.
[5] Vinewood Estates Reimbursement Agreement, dated 9/4/91, and most recently amended on August 15, 2011.
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Table B-6
Oakdale Annual Report
Water Fee Net Remaining Costs
Item Source
Total CFF
Remaining Cost
Remaining Costs Table B-5 $ 19,016,900
Less Fund Balance Table A-3 ($ 3,693,151)
Net Remaining Costs $ 15,323,749
Sufficient Funds Available to Complete Improvements No
Percentage of Total Improvements Funded by Fee Program 59% Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY20-21 B-6
Table B-7
Oakdale Annual Report
CFF Project Costs - Storm Drainage
Project Total
CFF
Responsibility Less Costs
Remaining
Costs
Storm Drainage
Walnut Storm Drain Connection $189,000 $189,000 $0 $189,000 5th & G Street Storm Drain Connection [1] $94,500 $94,500 ($34,876) $59,624 Wood Basin Connection & Expansion [1] $1,031,100 $1,031,100 ($394,633) $636,467 H Street & Oak Avenue Storm Drain $1,036,200 $1,036,200 $0 $1,036,200 Crane Road Pump Station $420,000 $420,000 $0 $420,000
Crane Road Storm Drain $320,000 $320,000 $0 $320,000
Pump Stations - pump & controls (11 total) $550,000 $550,000 $0 $550,000 Rehabilitate Drywells (200 total) $1,000,000 $1,000,000 $0 $1,000,000 Outfall Treatment Devices (8 total) $840,000 $840,000 $0 $840,000 Subtotal $5,480,800 $5,480,800 ($429,509) $5,051,291
CFF Obligations - Reimbursement for Facilities Oversizing Basin/French Drain & Storm Drainage Facilities [2] $460,000 $460,000 $0 $460,000 Facilities Oversizing by PUH [3] $64,382 $64,382 ($64,381) $0 Storm Drain Facilities [4] $210,167 $210,167 $0 $210,167 Subtotal $734,549 $734,549 ($64,381) $670,167
Total Improvement Costs $6,215,349 $6,215,349 ($493,890) $5,721,458 Administration Cost (2%) $124,307 $124,307 $0 $114,429
Total $6,339,656 $6,339,656 ($493,890) $5,835,887
Source: Capital Facilities Fee Updated Nexus Study, Goodwin Consulting Group, January 2016 [1] Costs incurred in previous fiscal years. See City's Annual Report of AB1600 Fees for Fiscal Year Ended June 30, 2020. [2] Oakdale Landholding LLC. Reimbursement Agreement, dated 11/3/14 - Related to the East "F" Street Corridor Specific Plan. [3] Pacific Union Settlement Agreement, dated 11/5/07.
[4] Vinewood Estates Reimbursement Agreement, dated 9/4/91, and most recently amended on August 15, 2011.
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Table B-8
Oakdale Annual Report
Storm Drainage Fee Net Remaining Costs
Item Source
Total CFF
Remaining Cost
Remaining Costs Table B-7 $ 5,051,291
Less Fund Balance Table A-4 ($ 320,560)
Net Remaining Costs $ 4,730,731
Sufficient Funds Available to Complete Improvements No
Percentage of Total Improvements Funded by Fee Program 100% Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY20-21 B-8
Table B-9
Oakdale Annual Report
CFF Project Costs - Police
Project Total
CFF
Responsibility Less Costs
Remaining
Costs
Police Costs
Police Station $1,687,000 $1,687,000 $0 $1,687,000
Animal Control Facility $2,900,000 $917,000 $0 $917,000 Total Estimated Cost of Police Vehicles $417,000 $417,000 $0 $417,000 Total Estimated Cost of Police Equipment [1] $513,000 $513,000 ($219,327) $293,673 Subtotal $5,517,000 $3,534,000 ($219,327) $3,314,673
Administration Cost (2%) $110,340 $70,680 $0 $66,293
Total $5,627,340 $3,604,680 ($219,327) $3,380,966
Source: Capital Facilities Fee Updated Nexus Study, Goodwin Consulting Group, January 2016 [1] Costs incurred in previous fiscal years. See City's Annual Report of AB1600 Fees for Fiscal Year Ended June 30, 2020.
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Table B-10
Oakdale Annual Report
Police Fee Net Remaining Costs
Item Source
Total CFF
Remaining Cost
Remaining Costs Table B-9 $ 3,380,966
Less Fund Balance Table A-6 ($ 138,169)
Net Remaining Costs $ 3,242,797
Sufficient Funds Available to Complete Improvements No
Percentage of Total Improvements Funded by Fee Program 64% Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY20-21 B-10
Table B-11
Oakdale Annual Report
CFF Project Costs - Fire
Project Total
CFF
Responsibility [1] Less Costs
Remaining
Costs
Fire Department Cost
Eastern Fire Station - New $3,700,000 $1,410,111 $0 $1,410,111 Southern Fire Station - New $3,700,000 $1,410,111 $0 $1,410,111 Apparatus and Vehicles - Eastern Fire Station $600,000 $228,667 $0 $228,667 Apparatus and Vehicles - Southern Fire Station $600,000 $228,667 $0 $228,667 Apparatus and Vehicles - Ladder Truck $1,100,000 $419,222 $0 $419,222 Debt Service on Western Fire Station $2,000,000 $762,222 $0 $762,222 Subtotal $11,700,000 $4,459,000 $0 $4,459,000
Administration Cost (2%) $234,000 $89,180 $0 $89,180
Total $11,934,000 $4,548,180 $0 $4,548,180
Source: Capital Facilities Fee Updated Nexus Study, Goodwin Consulting Group, January 2016 Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY20-21 B-11
Table B-12
Oakdale Annual Report
Fire Fee Net Remaining Costs
Item Source
Total CFF
Remaining Cost
Remaining Costs Table B-11 $ 4,548,180
Less Fund Balance Table A-6 $ 600,088
Net Remaining Costs $ 5,148,268
Sufficient Funds Available to Complete Improvements No
Percentage of Total Improvements Funded by Fee Program 38% [1] Total remaining cost reflects replenishing the deficit of the fund, e.g. repayment of the loan allowing the fund to go negative, and to fund the remaining costs.
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Table B-13
Oakdale Annual ReportCFF Project Costs - Parks Project Acres Base Cost Soft costs at
26% Total Costs
CFF
Responsibility Less Costs
Remaining
Costs
Park Development
East F St. Corridor - North Neighborhood Park 3.5 $720,000 $187,200 $907,200 $907,200 $907,200 East F St. Corridor - South Neighborhood Park 3 $575,000 $149,500 $724,500 $724,500 $724,500 William Fish Park 0 $140,000 $36,400 $176,400 $176,400 ($625) $175,775 Vineyard #1 Neighborhood Park (Rossini) 0 $105,000 $27,300 $132,300 $132,300 $132,300 Vineyard #2 Neighborhood Park (Parkwoods) 0 $145,000 $37,700 $182,700 $182,700 $182,700 Bridle Ridge Community Park - Greger & Branding Iron [1] 0 $5,948,500 $1,546,610 $7,495,110 $7,495,110 ($36,533) $7,458,577 Bridle Ridge #1 Neighborhood Park (Vintage & Greger) 0 $145,000 $37,700 $182,700 $182,700 $182,700 Bridle Ridge #2 Neighborhood Park (Shire & Greger) 0 $145,000 $37,700 $182,700 $182,700 $182,700 Bridle Ridge #3 Neighborhood Park (Crane and Greger) [1] 0 $108,000 $28,080 $136,080 $136,080 ($88,403) $47,677 Sierra Point North Neighborhood Park (Park-1) 7 $1,610,500 $418,730 $2,029,230 $2,029,230 $2,029,230 Sierra Point South Neighborhood Park (Park-2) 6 $1,025,000 $266,500 $1,291,500 $1,291,500 $1,291,500 Crane Crossing Neighborhood Park (Park-1) 9 $1,313,000 $341,380 $1,654,380 $1,654,380 $1,654,380 Crane Crossing Pocket Park (Park-2) 4 $650,000 $169,000 $819,000 $819,000 $819,000 Crane Crossing Pocket Park (Park-3) 1 $381,000 $99,060 $480,060 $480,060 $480,060 Crane Crossing Pocket Park (Park-4) 0.5 $293,000 $76,180 $369,180 $369,180 $369,180Subtotal 34 $13,304,000 $3,459,040 $16,763,040 $16,763,040 ($125,561) $16,637,479Land Acquisition Cost per Acre 34 $174,000 $5,916,000 $5,916,000 $0 $5,916,000Total Improvement Costs 34 $13,478,000 $22,679,040 $22,679,040 ($125,561) $22,553,479Administration Cost (2%) $453,581 $453,581 $0 $451,070 Total Costs $23,132,621 $23,132,621 ($125,561) $23,004,549 Source: Capital Facilities Fee Updated Nexus Study, Goodwin Consulting Group, January 2016 [1] Costs incurred in previous fiscal years. See City's Annual Report of AB1600 Fees for Fiscal Year Ended June 30, 2020.
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Table B-14
Oakdale Annual Report
Parks and Recreation Fee Net Remaining Costs
Item Source
Total CFF
Remaining Cost
Remaining Costs Table B-13 $ 23,004,549
Less Fund Balance Table A-7 ($ 5,062,418)
Net Remaining Costs $ 17,942,130
Sufficient Funds Available to Complete Improvements No
Percentage of Total Improvements Funded by Fee Program 100% Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY20-21 B-14
Table B-15
Oakdale Annual Report
CFF Project Costs - General Government
Project Total
CFF
Responsibility Less Costs
Remaining
Costs
General Government Cost
City Hall Administration Building [1] $3,360,000 $3,360,000 ($33,456) $3,326,544 Vehicles $476,000 $476,000 $0 $476,000
Subtotal $3,836,000 $3,836,000 ($33,456) $3,802,544
Administration Cost (2%) $67,200 $67,200 $0 $76,051
Total $3,903,200 $3,903,200 ($33,456) $3,878,595
Source: Capital Facilities Fee Updated Nexus Study, Goodwin Consulting Group, January 2016 [1] Costs incurred in previous fiscal years. See City's Annual Report of AB1600 Fees for Fiscal Year Ended June 30, 2020.
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Table B-16
Oakdale Annual Report
General Government Fee Net Remaining Costs
Item Source
Total CFF
Remaining Cost
Remaining Costs Table B-15 $ 3,878,595
Less Fund Balance Table A-8 ($ 817,867)
Net Remaining Costs $ 3,060,728
Sufficient Funds Available to Complete Improvements No
Percentage of Total Improvements Funded by Fee Program 100% Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY20-21 B-16
Report
Development Impact Fee
Annual Report
Fiscal Year 2021–22
Prepared for:
City of Oakdale
Prepared by:
Economic & Planning Systems, Inc. (EPS)
April 2023
EPS #222126
Table of Contents
Introduction ................................................................................. 1 Overview ........................................................................................... 1 Organization of this Report ................................................................... 2 Capital Facilities Fee Program Description ......................................... 3 Fee Program Overview ......................................................................... 3 Current Fee Schedule .......................................................................... 4 Capital Facilities Fee Fund Activity ................................................... 6 Streets .............................................................................................. 6 Sewer ............................................................................................... 6 Water................................................................................................ 6 Storm Drainage .................................................................................. 7 Police ................................................................................................ 7 Parks ................................................................................................ 7 General Government ........................................................................... 7 Capital Facilities Fee Remaining Improvements ................................. 8 Remaining Improvements .................................................................... 8 Appendices:
Appendix A: Capital Facilities Fee Program Fund Activity Appendix B: Capital Facilities Fee Program Remaining Improvements Table 1. CFF Program Development Impact Fees .................................... 5 Development Impact Fee Annual Report Fiscal Year 2021–22 April 2023
Economic & Planning Systems, Inc. (EPS) 1
Introduction
Overview
The Mitigation Fee Act (California Government Code Section 66000 et seq.) was enacted by the State of California in 1987 to establish requirements for development impact fee (DIF) programs. Section 66006(b) of the Mitigation Fee Act requires local agencies to submit an Annual Report each year detailing the status of their DIF programs.
For each established DIF fund, the local agency shall, within 180 days after the end of each fiscal year, report the following information and make it available to the public:
1. A brief description of the type of fee in the fund.
2. The amount of the fee.
3. The beginning and ending balance of the fund.
4. The amount of fees collected and the interest earned.
5. An identification of each public improvement on which fees were expended and the amount of the expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded with fees.
6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement.
7. A description of each interfund transfer or loan from the fund, including the public improvement for which the transfer was made, and, in the case of a loan, the date on which the loan will be repaid, and the interest rate which the fund will receive on the loan.
8. The amount of any refunds made or allocated from the fee fund.
The City of Oakdale (City) engaged Economic & Planning Systems, Inc. (EPS) to prepare this document, which serves as the Fiscal Year 2021–22 Annual Report for the City’s Capital Facilities Fee Program (CFF Program). Specifically, the information in this report is presented to comply with the aforementioned requirements.
Development Impact Fee Annual Report Fiscal Year 2021–22 April 2023
Economic & Planning Systems, Inc. (EPS) 2
The information needed for the required reporting for the fee program was obtained from the City. For the CFF Program, the City provided the reports and data listed below:
Most recent DIF Nexus Study (or Update).
Fund balances, revenue, and expenses for Fiscal Year 2021–22. Remaining improvements to be constructed and estimated construction costs. Current fee schedule.
Organization of this Report
Following this introductory chapter, each remaining chapter of this report focuses on detailing the annual reporting required by the Mitigation Fee Act for Fiscal Year 2021–22. This report is organized as follows:
Chapter 1: Introduction
Chapter 2: CFF Program Description
Chapter 3: CFF Fund Activity
Chapter 4: CFF Remaining Improvements
Development Impact Fee Annual Report Fiscal Year 2021–22 April 2023
Economic & Planning Systems, Inc. (EPS) 3
Capital Facilities Fee Program
Description
Fee Program Overview
The CFF Program is a citywide fee program that funds new and expanded infrastructure and facilities needed to serve new development in the City.
The CFF Program provides funding for streets/public works, wastewater, water, storm drainage, police, fire, parks and recreation, general government, and the administration of the fee program.
In 2016, the City’s planned development areas and planning horizon had changed significantly from the previous nexus study completed in 2009. The updated development area in the City was changed to a smaller area and encompasses the City’s four specific plan areas and the remaining vacant and infill land in the City.
In addition, the City Council had recently adopted street, water, wastewater, and storm drainage master plans that reflected the City’s reduced development area.
These master plans were then incorporated into the City’s Capital Improvement Program. As a result of the updates to the City’s facility needs and costs and new land use and growth projections, the CFF Nexus Study was prepared to update the fees from the 2009 Nexus Study, based on the changes described above.
The components of the CFF Program are summarized below:
Streets/Public Works: Funds the construction of street and intersection improvements.
Wastewater: Funds the construction or purchase of wastewater facilities. Water: Funds the construction or purchase of water facilities and a portion of the cost of a water conservation program.
Storm Drainage: Funds the construction or purchase of storm drainage facilities.
Police: Funds the construction or purchase of additional police facilities, a fair-share portion of an animal shelter, and vehicles equipment. Fire: Funds the construction or purchase of fire facilities, vehicles, and equipment.
Development Impact Fee Annual Report Fiscal Year 2021–22 April 2023
Economic & Planning Systems, Inc. (EPS) 4
Parks and Recreation: Funds the construction or purchase of park and recreation facilities, including land acquisition.
General Government: Funds the construction or purchase of general government facilities.
Administration: Funds administration of the CFF Program.
Current Fee Schedule
Table 1 shows the current fee schedule for the CFF Program. These fees are effective from July 1, 2022, through June 30, 2023.
Table 1
Oakdale Annual Report
CFF Program Development Impact Fees (2023$)
Residential Land Uses Nonresidential Uses
Facility Type Single Family Multi Family Retail Office/Commercial Industrial per dwelling unit per dwelling unit per Bldg. SF per Bldg. SF per Bldg. SF Streets/Public Works $4,865 $3,227 $5.42 $4.61 $2.77
Sewer $2,009 $1,659 $0.89 $0.31 $0.17
Water $7,282 $2,438 $1.62 $0.90 $0.51
Storm $1,027 $494 $0.83 $0.64 $0.69
Police $982 $655 $0.25 $0.33 $0.14
Fire $1,230 $820 $0.31 $0.41 $0.18
Parks & Recreation $8,917 $5,945 n/a n/a n/a
General Government $1,066 $711 $0.27 $0.36 $0.16
Administration $548 $319 $0.19 $0.15 $0.09
Total $27,926 $16,268 $9.78 $7.71 $4.71
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Economic & Planning Systems, Inc. (EPS) 6
Capital Facilities Fee Fund Activity
Appendix A details the CFF fund activity for Fiscal Year 2021–22. It summarizes the beginning balance, revenues, expenses, and ending balance for each of the eight components. During the fiscal year, revenue was derived from interest earnings and CFF Program DIFs. Expenses were incurred during the 2021-22 Fiscal Year for the following items.
Streets
Wakefield Extension Loan.
Reimbursement to Frontier Land Companies, doing business as FCB Homes, for improvements associated with West F Street, as outlined in FCB Homes’ Reimbursement Agreement, dated September 5, 2012, and the First Addendum to Reimbursement Agreement, adopted by the City Council September 21, 2015.
Sewer
Sewer River Crossing.
Reimbursement to Frontier Land Companies, doing business as FCB Homes, for improvements associated with West F Street, as outlined in FCB Homes’ Reimbursement Agreement, dated September 5, 2012, and the First Addendum to Reimbursement Agreement, adopted by the City Council September 21, 2015.
Funds were allocated for the purchase of vehicle equipment and shade structure but were never expended.
Costs incurred associated with the Sewer Master Plan.
Water
Reimbursement to Anderson Homes associated with the Vinewood Estates Reimbursement Agreement, dated September 4, 1991, first amended January 5, 1998, through adopted Resolution No. 98-01, and second amendment entered into August 15, 2011, between the City and Anderson Homes.
Ground Water Sustainability.
GIS Implementation.
Development Impact Fee Annual Report Fiscal Year 2021–22 April 2023
Economic & Planning Systems, Inc. (EPS) 7
Funds were allocated for the purchase of vehicle equipment and shade structure but were never expended.
Costs incurred were associated with the Water Master Plan Update and the Urban Water Master Plan.
Storm Drainage
Reimbursement to FCB Homes for improvements associated with West F Street, as outlined in FCB Homes’ Reimbursement Agreement, dated September 5, 2012, and the First Addendum to Reimbursement Agreement, adopted by the City Council September 21, 2015.
Drywells rehabilitation.
The CFF partially funded the improvements to the West F Street Storm Drain.
The City anticipates reimbursement by CalTrans in the amount of $242,175 in 2022.
Police
Purchase of dispatch center equipment.
Costs associated with the remodel of Police and City Hall.
Parks
Park land improvements.
Fish Park Tennis Courts.
General Government
Reimbursement to FCB Homes for improvements associated with West F Street, as outlined in FCB Homes’ Reimbursement Agreement, dated September 5, 2012, and the First Addendum to Reimbursement Agreement, adopted by the City Council September 21, 2015.
Costs associated with the remodel of Police and City Hall.
There were no loans and no refunds made or allocated from the CFF Program.
Development Impact Fee Annual Report Fiscal Year 2021–22 April 2023
Economic & Planning Systems, Inc. (EPS) 8
Capital Facilities Fee Remaining
Improvements
Remaining Improvements
Appendix B details the remaining improvement and fee administration costs to be funded by the CFF Program and summarizes the remaining net after accounting for the fee fund balances for each of the eight components in the CFF.
The CFF Program will fund approximately 71 percent of the total identified improvement costs. The costs are based on the remaining costs detailed in the 2015 CFF Nexus Study. The Streets, Storm Drainage, Parks, and General Government fee components will be 100 percent funded by the respective fee component, while Sewer, Water, Police, and Fire costs are allocated by fair share, as outlined in the 2015 CFF Nexus Study and summarized below.
Total Costs
CFF
Responsibility
% Allocated to
CFF
Streets $ 32,184,300 $ 32,184,300 100%
Sewer $ 24,913,706 $ 7,380,300 30%
Water $ 33,866,500 $ 20,114,400 59%
Storm Drainage $ 6,339,700 $ 6,339,700 100%
Police $ 5,627,300 $ 3,604,700 64%
Fire $ 11,934,000 $ 4,548,200 38%
Parks $ 23,132,600 $ 23,132,600 100%
General Government $ 3,903,200 $ 3,903,200 100%
Total $ 141,901,306 $ 101,207,400 71%
Development Impact Fee Annual Report Fiscal Year 2021–22 April 2023
Economic & Planning Systems, Inc. (EPS) 9
For each fee component, the costs of items completed are deducted from the CFF Nexus Study costs, resulting in the current remaining costs in 2021 dollars.
At this time, sufficient funds have not been collected to fund all the remaining improvements. Additional funding in the amount of the estimated remaining net costs is needed to fully fund all remaining improvements and fee administration.
In total, approximately $96.0 million in additional funding is needed to fully finance the remaining fee program costs, as summarized by component below.
Amount and Timing of Remaining Funding
Future CFF Program revenue will provide the financing needed to fully fund the remaining improvements and fee administration costs summarized above. The timing and amount of the fee revenue will depend on the rate and amount of development. Fee revenue will be collected at the issuance of building permits.
The remaining improvements will be constructed as sufficient fee revenue becomes available. The improvements will be completed in an order to be established by the City.
Estimated Net Remaining Costs
Streets $ 31,056,000
Sewer $ 6,520,600
Water $ 18,388,400
Storm Drainage $ 5,685,100
Police $ 3,134,700
Fire $ 3,696,800
Parks $ 22,377,700
General Government $ 3,212,500
Administration $ 1,881,400
Total $ 95,953,200
APPENDICES:
Appendix A: Capital Facilities Fee Program
Fund Activity
Appendix B: Capital Facilities Fee Program
Remaining Improvements
APPENDIX A:
Capital Facilities Fee Program
Fund Activity
Table A-1 Streets Fee Fund Summary .......................... A-1 Table A-2 Sewer Fee Fund Summary ........................... A-2 Table A-3 Water Fee Fund Summary ............................ A-3 Table A-4 Storm Drainage Fee Fund Summary .............. A-4 Table A-5 Police Fee Fund Summary ............................ A-5 Table A-6 Fire Fee Fund Summary ............................... A-6 Table A-7 Parks Fee Fund Summary ............................ A-7 Table A-8 General Government Fee Fund Summary ....... A-8 Table A-1
Oakdale Annual Report
Streets Fee Fund Summary (FY 2021-22)
Item Streets
Beginning Balance [1] ($ 188,323)
Revenue
Interest Income $ 0
Development Fees $ 335,626
Total $ 335,626
Expenses
Wakefield Extension Loan ($ 9,000)
FCB Homes Reimbursement ($ 50,000)
Total ($ 59,000)
Ending Balance $ 88,303
Source: City of Oakdale
[1] Beginning negative fund balance was a result of street reimbursement funds paid relative to Pacific Union
Settlement Agreement, dated 11/5/07.
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Table A-2
Oakdale Annual Report
Sewer Fee Fund Summary (FY 2021-22)
Item
Beginning Balance $ 1,170,951
Revenue
Interest Income $ 8,876
Unrealized Gains (Losses) $ 0
Development Fees - Sewer $ 6,136
Development Fees - Wastewater $ 5,664
Total $ 20,676
Expenses
Sewer River Crossing ($ 1,000,000)
FCB Homes Reimbursement ($ 5,000)
Vehicle Equipment and Shade Structure [1] ($ 25,000)
Sewer Master Plan ($ 80,000)
Total ($ 1,110,000)
Ending Balance $ 81,627
Source: City of Oakdale
[1] Funds allocated but not expended.
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Table A-3
Oakdale Annual Report
Water Fee Fund Summary (FY 2021-22)
Item
Beginning Balance $ 3,693,151
Revenue
Interest Income $ 24,677
Unrealized Gains (Losses) $ 0
Development Fees - Wells $ 0
Development Fees - Lines $ 57,344
Total $ 82,021
Expenses
Anderson Homes Reimbursement ($ 5,000)
Ground Water Sustainability ($ 58,000)
GIS Implementation ($ 75,000)
Water Master Plan Update ($ 76,829)
Urban Water Master Plan ($ 40,750)
Vehicle Equipment/Shade Structure [1] ($ 25,000)
Total ($ 280,579)
Ending Balance $ 3,494,593
Source: City of Oakdale
[1] Funds allocated but not expended.
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Table A-4
Oakdale Annual Report
Storm Drainage Fee Fund Summary (FY 2021-22)
Item
Beginning Balance $ 320,560
Revenue
Interest Income $ 1,304
Unrealized Gains (Losses) $ 0
Development Fees $ 67,915
State Grants $ 242,175
Total $ 311,394
Expenses
FCB Homes Reimbursement ($ 20,000)
Drywells Rehab ($ 25,000)
West F Storm Drain ($ 11,375)
Total ($ 56,375)
Ending Balance $ 575,579
Source: City of Oakdale
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Table A-5
Oakdale Annual Report
Police Fee Fund Summary (FY 2021-22)
Item
Beginning Balance $ 138,169
Revenue
Interest Income $ 941
Unrealized Gains (Losses) $ 0
Development Fees $ 16,698
Total $ 17,639
Expenses
Dispatch Center Equipment ($ 50,000)
Police/Cityhall Remodel ($ 130,000)
Total ($ 180,000)
Ending Balance [1] ($ 24,192)
Source: City of Oakdale
[1] Temporary loan from the City's general fund covered expenditure deficits. Future police development fees
will supplement negative fund balance and will not
be paid back to the general fund.
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Table A-6
Oakdale Annual Report
Fire Fee Fund Summary (FY 2021-22)
Item
Beginning Balance [1] ($ 600,088)
Revenue
Interest Income $ 0
Development Fees $ 21,329
Total $ 21,329
Expenses
Total $ 0
Ending Balance [1] ($ 578,759)
Source: City of Oakdale
[1] Negative balance reflects debt owed on the existing western fire station.
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Table A-7
Oakdale Annual Report
Parks Fee Fund Summary (FY 2021-22)
Item
Beginning Balance $ 5,062,418
Revenue
Interest Income $ 36,586
Unrealizeg Gain (Losses) $ 0
Development Fees $ 8,917
Total $ 45,503
Expenses
Improvements to Land ($ 600)
Cottles Trail Phase 2 ($ 1,465)
Fish Park Tennis Courts ($ 280,000)
Total ($ 282,065)
Ending Balance $ 4,825,856
Source: City of Oakdale
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Table A-8
Oakdale Annual Report
General Government Fee Fund Summary (FY 2021-22)
Item
Beginning Balance $ 817,867
Revenue
Interest Income $ 4,486
Unrealized Gains (Losses) $ 0
Development Fees $ 18,526
Total $ 23,012
Expenses
FCB Homes Reimbursement ($ 25,000)
Police/City Hall Remodel ($ 590,000)
Total ($ 615,000)
Ending Balance $ 225,879
Source: City of Oakdale
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APPENDIX B:
Capital Facilities Fee Program
Remaining Improvements
Table B-1 CFF Project Costs—Streets ........................... B-1 Table B-2 Street Fee Net Remaining Costs .................... B-2 Table B-3 CFF Project Costs—Sewer ............................ B-3 Table B-4 Sewer Fee Net Remaining Costs .................... B-4 Table B-5 CFF Project Costs—Water ............................. B-5 Table B-6 Water Fee Net Remaining Costs .................... B-6 Table B-7 CFF Project Costs—Storm Drainage ............... B-7 Table B-8 Storm Drainage Fee Net Remaining Costs ...... B-8 Table B-9 CFF Project Costs—Police ............................. B-9 Table B-10 Police Fee Net Remaining Costs ................... B-10 Table B-11 CFF Project Costs—Fire ............................... B-11 Table B-12 Fire Fee Net Remaining Costs ...................... B-12 Table B-13 CFF Project Costs—Parks ............................ B-13 Table B-14 Parks and Recreation Fee Net
Remaining Costs ........................................ B-14 Table B-15 CFF Project Costs—General Government ....... B-15 Table B-16 General Government Fee Net
Remaining Costs ........................................ B-16 Table B-1
Oakdale Annual Report
CFF Project Costs - Streets
Project Costs [1] Less Costs
Remaining
Costs
Street Projects
F Street/Stearns Intersection $768,000 $0 $768,000
Greger/Kaufman Intersection $433,125 $0 $433,125
Sierra/Stearns Intersection $456,000 $0 $456,000
F Street (Willowood to Oak) $763,688 $0 $763,688
F Street (Maag to Stearns) $4,356,000 $0 $4,356,000
SR108-SR120 (Stearns to Atlas) $3,880,200 $0 $3,880,200 Albers (Greger to South Boundary) $1,885,500 $0 $1,885,500 Crane (F Street to Pontiac) $1,702,500 $0 $1,702,500
Stearns (Sierra to F) $4,034,400 $0 $4,034,400
D Street (Trevor to Stearns) $4,426,950 $0 $4,426,950
Sierra (Maag to Stearns) $1,435,500 $0 $1,435,500
Subtotal $24,141,863 $0 $24,141,863
CFF Obligations - Reimbursement for Facilities Oversizing Stearns Road (North Project Boundary to SR 108/120) [2] $1,024,900 $0 $1,024,900 OID Pipeline to accommodate D Street alignment [3] $439,439 $0 $439,439 West F Street [4] [5] [6] $4,284,138 ($50,000) $4,234,138 West F Street - "Pre-Existing Credits" [4] [6] $116,340 $0 $116,340 Orsi Road [7] $58,529 $0 $58,529
Roadway Oversizing by PUH [8] $700,000 0 $700,000
Roadway Oversizing by PUH [8] $16 $0 $16
Warnerville & Yosemite - East leg of intersection [9] $340,751 $0 $340,751 Subtotal $6,964,113 ($50,000) $6,914,113
Total Improvement Costs $31,105,976 ($50,000) $31,055,976 Administration Cost (2%) $622,120 $0 $621,120
Total $31,728,096 ($50,000) $31,677,096
Source: City Of Oakdale, Development Impact Fee Annual Report FY 2020-21; EPS [3] Trieste OID pipe (to accommodate D Street).
[4] Frontier Land Companies Reimbursement Agreement dated 9/5/2012 and First Addendum to Reimbursement Agreement adopted by City Council on 9/21/15. [5] Costs incurred in previous fiscal years. See City's Annual Report of AB1600 Fees for Fiscal Year Ended June 30, 2020.
[6] Facilities costs ($4,227,523) and pre-existing credits ($110,000) have been inflated by 5.8% from June 2013 to November 2015 based on the ENR 20-City CCI, pursuant to the First Addendum to Reimbursement Agreement.
[7] Sterling Hills Reimbursement Agreement, dated 8/28/07. [8] Pacific Union Settlement Agreement, dated 11/5/07.
[9] South Oakdale Industrial Specific Plan.
[1] Total project costs are the remaining costs from the previous fiscal year. See Oakdale Annual Report Fiscal Year 2020-21 prepared for the City of Oakdale by EPS, April 2023. [2] Oakdale Landholding LLC. Reimbursement Agreement, dated 11/3/14 - Related to the East "F" Street Corridor Specific Plan.
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Table B-2
Oakdale Annual Report
Street Fee Net Remaining Costs
Item Source
Total CFF
Remaining Cost
Remaining Costs Table B-1 $ 31,677,096
Less Fund Balance Table A-1 ($ 88,303)
Net Remaining Costs $ 31,588,793
Sufficient Funds Available to Complete Improvements No
Percent of Total Improvements Funded by Fee Program 100% Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY21-22 B-2
Table B-3
Oakdale Annual Report
CFF Project Costs - Sewer
Project Costs [1] Less Costs
Remaining
Costs
Sewer Costs
Update Sewer Maps $2,642 $0 $2,642
River Crossing Replacement $550,518 ($1,000,000) $0
River Crossing Pump Station $330,311 $0 $330,311
Assessment - Lower Kimball Trunk $5,357 $0 $5,357
Assessment - Lower Oak Trunk $1,923 $0 $1,923
Assessment - Maple Trunk $4,286 $0 $4,286
Assessment Kimball Trunk (Sierra Ave) $0 $0 $0
Assessment - Kimball Trunk (Yosemite) $0 $0 $0
Kimball Trunk Rehabilitation $299,665 $0 $299,665
Assessment - Oak Trunk (H Street) $0 $0 $0
Assessment - Oak Trunk (G Street) $0 $0 $0
Maple Trunk Rehabilitation $107,143 $0 $107,143
Oak Trunk Rehabilitation $0 $0 $0
Sierra & D Pump Station Upgrade $243,490 $0 $243,490
Electrical Improvements $0 $0 $0
Access Hatch Replacements $0 $0 $0
S. Willowood PS Replacement $1,881,148 $0 $1,881,148
Mechanical Improvements $0 $0 $0
Civil Site Improvements $0 $0 $0
Security Improvements $6,606 $0 $6,606
Sludge Drying Bed Liner - 1 $29,772 $0 $29,772
Secondary Clarifier 1 Mechanism $66,062 $0 $66,062
Standby Power $88,083 $0 $88,083
Addition of Dewatering Press $66,062 $0 $66,062
Sludge Drying Bed Liner - 2 $29,772 $0 $29,772
Hydrants at Aeration Basins $19,819 $0 $19,819
Aeration Basin Air Piping Improvements $24,223 $0 $24,223 Emergency Storage Ponds $230,425 $0 $230,425
Sludge Drying Bed Liner - 3 $29,772 $0 $29,772
Filter Structure Safety Improvements $21,140 $0 $21,140 Sludge Drying Bed Liner - 4 $29,772 $0 $29,772
WAS Piping & Control Improvements $44,932 $0 $44,932
UV Disinfection System - Evaluation $8,627 $0 $8,627
Sludge Disposal Evaluation $8,627 $0 $8,627
UV Shade Panel Additions $162,474 $0 $162,474
RAS Pump Station 2 Improvements $57,513 $0 $57,513
UV Disinfection System - Improvements $233,646 $0 $233,646 Secondary Clarifier 3 $1,799,077 $0 $1,799,077
Sludge Dewatering & Disposal Improvements $161,456 $0 $161,456 Aeration Basin Air Piping Improvements $85,881 $0 $85,881 Blower Improvements $44,041 $0 $44,041
Subtotal $6,674,265 ($1,000,000) $6,123,747
CFF Obligations - Reimbursement for Facilities Oversizing 12" Sewer Trunk (D Street) [2] $116,501 $0 $116,501
Sewer [3] $280,345 $0 $280,345
Subtotal $396,846 $0 $396,846
Total $7,071,111 ($1,000,000) $6,520,593
Administration Cost (2%) $141,422 $0 $130,412
Total $7,212,533 ($1,000,000) $6,651,005
Source: City Of Oakdale, Development Impact Fee Annual Report FY 2020-21; EPS [2] Oakdale Landholding LLC. Reimbursement Agreement, dated 11/3/14 - Related to the East "F" Street Corridor Specific Plan.
[3] Vinewood Estates Reimbursement Agreement, dated 9/4/91, and most recently amended on August 15, 2011. [1] Total project costs are the remaining costs from the previous fiscal year. See Oakdale Annual Report Fiscal Year 2020-21 prepared for the City of Oakdale by EPS, April 2023.
Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY21-22 B-3
Table B-4
Oakdale Annual Report
Sewer Fee Net Remaining Costs
Item Source
Total CFF
Remaining Cost
Remaining Costs Table B-3 $ 6,651,005
Less Fund Balance Table A-2 ($ 81,627)
Net Remaining Costs $ 6,569,377
Sufficient Funds Available to Complete Improvements No
Percent of Total Improvements Funded by Fee Program 30% Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY21-22 B-4
Table B-5
Oakdale Annual Report
CFF Project Costs - Water
Project Costs [1] Less Costs
Remaining
Costs
Water Costs
Well 10 $262,232 $262,232
Well 11 $1,900,000 $1,900,000
Water Conservation Program $837,500 $837,500
Well 10 Storage/Pumping $5,750,000 $5,750,000
Old Town Pipe Replacement $0 $0
16" High Pressure Main $0 $0
Water Meter Replacement $0 $0
Surface Water Project Studies $8,700,000 ($250,579) $8,449,421 Well Improvements (6, 7, 8, 9) $0 $0
Valley View Booster/Tank $600,000 $600,000
Subtotal $18,049,732 ($250,579) $17,799,153
CFF Obligations - Reimbursement for Facilities Oversizing 12" Water Line (D Street) [2] $98,766 $98,766
Orsi Road Water Facilities [3] $0 $0
Facilities Oversizing by PUH [4] $333,540 $333,540
Well [5] $161,982 ($5,000) $156,982
Subtotal $432,306 ($5,000) $432,306
Total $18,644,020 ($255,579) $18,388,441
Administration Cost (2%) $372,880 $0 $367,769
Total $19,016,900 ($255,579) $18,756,210
Source: City Of Oakdale, Development Impact Fee Annual Report FY 2020-21; EPS [2] Oakdale Landholding LLC. Reimbursement Agreement, dated 11/3/14 - Related to the East "F" Street Corridor Specific Plan.
[3] Sterling Hills Reimbursement Agreement, dated 8/28/07. [4] Pacific Union Settlement Agreement, dated 11/5/07.
[5] Vinewood Estates Reimbursement Agreement, dated 9/4/91, and most recently amended on August 5, 2011.
[1] Total project costs are the remaining costs from the previous fiscal year. See Oakdale Annual Report Fiscal Year 2020-21 prepared for the City of Oakdale by EPS, April 2023.
Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY21-22 B-5
Table B-6
Oakdale Annual Report
Water Fee Net Remaining Costs
Item Source
Total CFF
Remaining Cost
Remaining Costs Table B-5 $ 18,756,210
Less Fund Balance Table A-2 ($ 3,494,593)
Net Remaining Costs $ 15,261,617
Sufficient Funds Available to Complete Improvements No
Percent of Total Improvements Funded by Fee Program 59% Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY21-22 B-6
Table B-7
Oakdale Annual Report
CFF Project Costs - Storm Drainage
Project Costs [1] Less Costs
Remaining
Costs
Storm Drainage
Walnut Storm Drain Connection $189,000 $0 $189,000
5th & G Street Storm Drain Connection $59,624 $0 $59,624 Wood Basin Connection & Expansion $636,467 ($11,375) $625,092 H Street & Oak Avenue Storm Drain $1,036,200 $0 $1,036,200 Crane Road Pump Station $420,000 $0 $420,000
Crane Road Storm Drain $320,000 $0 $320,000
Pump Stations - pump & controls (11 total) $550,000 $0 $550,000 Rehabilitate Drywells (200 total) $1,000,000 ($25,000) $975,000 Outfall Treatment Devices (8 total) $840,000 $0 $840,000 Subtotal $5,051,291 ($36,375) $5,014,916
CFF Obligations - Reimbursement for Facilities Oversizing Basin/French Drain & Storm Drainage Facilities [2] $460,000 $0 $460,000 Storm Drain Facilities [3] $210,167 $0 $210,167
Subtotal $670,167 $0 $670,167
Total $5,721,458 ($36,375) $5,685,083
Administration Cost (2%) $114,429 $0 $113,702
Total $5,835,887 ($36,375) $5,798,785
Source: City Of Oakdale, Development Impact Fee Annual Report FY 2020-21; EPS [2] Oakdale Landholding LLC. Reimbursement Agreement, dated 11/3/14 - Related to the East "F" Street Street Corridor Specific Plan.
[3] Vinewood Estates Reimbursement Agreement, dated 9/4/91, and most recently amended on August 5, 2011.
[1] Total project costs are the remaining costs from the previous fiscal year. See Oakdale Annual Report Fiscal Year 2020-21 prepared for the City of Oakdale by EPS, April 2023.
Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY21-22 B-7
Table B-8
Oakdale Annual Report
Storm Drainage Fee Net Remaining Costs
Item Source
Total CFF
Remaining Cost
Remaining Costs Table B-7 $ 5,798,785
Less Fund Balance Table A-4 ($ 575,579)
Net Remaining Costs $ 5,223,206
Sufficient Funds Available to Complete Improvements No
Percent of Total Improvements Funded by Fee Program 100% Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY21-22 B-8
Table B-9
Oakdale Annual Report
CFF Project Costs - Police
Project Costs [1] Less Costs
Remaining
Costs
Police Department Cost
Police Station $1,687,000 ($130,000) $1,557,000
Animal Control Facility $917,000 $0 $917,000
Total Estimated Cost of Police Vehicles $417,000 $0 $417,000 Total Estimated Cost of Police Equipment $293,673 ($50,000) $243,673 Subtotal $3,314,673 ($180,000) $3,134,673
Administration Cost (2%) $66,293 $0 $62,693
Total $3,380,966 ($180,000) $3,197,366
Source: City Of Oakdale, Development Impact Fee Annual Report FY 2020-21; EPS [1] Total project costs are the remaining costs from the previous fiscal year. See Oakdale Annual Report Fiscal Year 2020-21 prepared for the City of Oakdale by EPS, April 2023.
Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY21-22 B-9
Table B-10
Oakdale Annual Report
Police Fee Net Remaining Costs
Item Source
Total CFF
Remaining Cost
Remaining Costs Table B-9 $ 3,197,366
Less Fund Balance Table A-6 $ 24,192
Net Remaining Costs $ 3,221,558
Sufficient Funds Available to Complete Improvements No
Percent of Total Improvements Funded by Fee Program 64% [1] Total remaining cost reflects replenishing the deficit of the fund, e.g. repayment of the loan allowing the fund to go negative, and to fund the remaining costs.
Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY21-22 B-10
Table B-11
Oakdale Annual Report
CFF Project Costs - Fire
Project Costs [1] Less Costs
Remaining
Costs
Fire Department Cost
Eastern Fire Station - New $1,410,111 $0 $1,410,111
Southern Fire Station - New $1,410,111 $0 $1,410,111
Apparatus and Vehicles - Eastern Fire Station $228,667 $0 $228,667 Apparatus and Vehicles - Southern Fire Station $228,667 $0 $228,667 Apparatus and Vehicles - Ladder Truck $419,222 $0 $419,222 Debt Service on Western Fire Station $762,222 $0 $762,222 Subtotal $3,696,778 $0 $3,696,778
Administration Cost (2%) $73,936 $0 $73,936
Total $4,532,936 $0 $4,532,936
Source: City Of Oakdale, Development Impact Fee Annual Report FY 2020-21; EPS [1] Total project costs are the remaining costs from the previous fiscal year. See Oakdale Annual Report Fiscal Year 2020-21 prepared for the City of Oakdale by EPS, April 2023.
Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY21-22 B-11
Table B-12
Oakdale Annual Report
Fire Fee Net Remaining Costs
Item Source
Total CFF
Remaining Cost
Remaining Costs Table B-11 $ 4,532,936
Less Fund Balance Table A-6 $ 575,579
Net Remaining Costs $ 5,108,515
Sufficient Funds Available to Complete Improvements No
Percent of Total Improvements Funded by Fee Program 38% [1] Total remaining cost reflects replenishing the deficit of the fund, e.g. repayment of funds used to go negative, and to fund the remaining costs.
Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY21-22 B-12
Table B-13
Oakdale Annual Report
CFF Project Costs - Parks
Park Name Costs [1] Less Costs
Remaining
Costs
Park Development
East F St. Corridor - North Neighborhood Park $907,200 $0 $907,200 East F St. Corridor - South Neighborhood Park $724,500 $0 $724,500 William Fish Park $175,775 ($280,000) $0
Vineyard #1 Neighborhood Park (Rossini) $132,300 $0 $132,300 Vineyard #2 Neighborhood Park (Parkwoods) $182,700 $0 $182,700 Bridle Ridge Community Park - Greger & Branding Iron $7,458,577 $0 $7,458,577 Bridle Ridge #1 Neighborhood Park (Vintage & Greger) $182,700 $0 $182,700 Bridle Ridge #2 Neighborhood Park (Shire & Greger) $182,700 $0 $182,700 Bridle Ridge #3 Neighborhood Park (Crane and Greger) $47,677 $0 $47,677 Sierra Point North Neighborhood Park (Park-1) $2,029,230 $0 $2,029,230 Sierra Point South Neighborhood Park (Park-2) $1,291,500 $0 $1,291,500 Crane Crossing Neighborhood Park (Park-1) $1,654,380 $0 $1,654,380 Crane Crossing Pocket Park (Park-2) $819,000 $0 $819,000 Crane Crossing Pocket Park (Park-3) $480,060 $0 $480,060 Crane Crossing Pocket Park (Park-4) $369,180 $0 $369,180 Subtotal $16,637,479 ($280,000) $16,461,704
Land Acquisition Cost per Acre $5,916,000 $0 $5,916,000 Total Improvement Costs $22,553,479 ($280,000) $22,377,704 Administration Cost (2%) $451,070 $0 $447,554
Total Costs $23,004,549 ($280,000) $22,825,258
Source: City Of Oakdale, Development Impact Fee Annual Report FY 2020-21; EPS [1] Total project costs are the remaining costs from the previous fiscal year. See Oakdale Annual Report Fiscal Year 2020-21 prepared for the City of Oakdale by EPS, April 2023.
Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY21-22 B-13
Table B-14
Oakdale Annual Report
Parks and Recreation Fee Net Remaining Costs
Item Source
Total CFF
Remaining Cost
Remaining Costs Table B-13 $ 22,825,258
Less Fund Balance Table A-7 ($ 4,825,856)
Net Remaining Costs $ 17,999,402
Sufficient Funds Available to Complete Improvements No
Percent of Total Improvements Funded by Fee Program 100% Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY21-22 B-14
Table B-15
Oakdale Annual Report
CFF Project Costs - General Government
Park Name Costs [1] Less Costs
Remaining
Costs
General Government Cost
City Hall Administration Building $3,326,544 ($590,000) $2,736,544 Vehicles $476,000 $0 $476,000
Subtotal $3,802,544 ($590,000) $3,212,544
Administration Cost (2%) $66,531 $0 $64,251
Total $3,869,075 ($590,000) $3,276,795
Source: City Of Oakdale, Development Impact Fee Annual Report FY 2020-21; EPS [1] Total project costs are the remaining costs from the previous fiscal year. See Oakdale Annual Report Fiscal Year 2020-21 prepared for the City of Oakdale by EPS, April 2023.
Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY21-22 B-15
Table B-16
Oakdale Annual Report
General Government Fee Net Remaining Costs
Item Source
Total CFF
Remaining Cost
Remaining Costs Table B-15 $ 3,276,795
Less Fund Balance Table A-8 ($ 225,879)
Net Remaining Costs $ 3,050,916
Sufficient Funds Available to Complete Improvements No
Percent of Total Improvements Funded by Fee Program 100% Prepared by EPS 4/10/2023 Z:\Shared\Projects\SAC\222000\222126 Oakdale AB 1600 Annual Reporting Support\Models\222126 m01 FY21-22 B-16
To: Oakdale City Council
From: Bryan Whitemyer, City Manager
Re: April 2023 Administration Department Report
In an effort to highlight the work being done by all City Departments, City staff provides monthly activity reports to the City Council at the 2nd City Council meeting of each month. These reports are included in the agenda packet as an informational item but council members are encouraged to ask questions about any of the items listed in the report. The purpose of these reports is to help keep the City Council and the public apprised of the work being done in all areas of city operations.
Administration Department Activities
• Spoke at the Oakdale Realtors meeting on Thursday, March 23, 2023. The presentation shared various updates on housing developments and capital projects currently under construction around the City.
• Attended the Active Bystandership for Law Enforcement (ABLE) informational webinar. This webinar provided background on the ABLE program that Georgetown University Law Center developed to help teach police officers effective ways to step in when they witness misconduct. We will continue to learn more about this program and see how we can implement it in Oakdale. • Met with Sitelogiq to discuss the final close out of the $6,000,000 Energy Efficiency Project. This project included the installation of solar panels at the WWTP, City Hall/PD building, Public Works Building, Community Center, and Senior Center. It also included the installation of energy efficient lighting and HVAC systems. The project is now complete and the project acceptance will be presented before the City Council at its May 1, 2023 meeting. • Attended the Employment Risk Management Authority (ERMA) Board meeting on March 28, 2023.
• Attended the Employment Risk Management Authority (ERMA) Underwriting Committee meeting on March 30, 2023.
• Participated in the Stanislaus County Emergency Operations Center – Winter Storm 2023 Operational Briefing.
• Attended and participated in the April 4, 2023 City of Oakdale Planning Commission Meeting. The main topic of discussion related to the Oakdale Events Center and noise complaints from the neighborhood about the venue.
AGENDA ITEM 12.1
April 2023 Administration Department Report Page 2
• Attended the Stanislaus County City Manager’s meeting on April 5, 2023. The main topics of discussion were the future of the Fink Road Waste to Energy Facility and the Stanislaus 2030 Economic Blueprint Project. • Met with Caltrans regarding a new street maintenance agreement along highway 120 and 108.
• Finalized the 2020/2021 and 2021/2022 AB 1600 reports. These reports provide status updates on the capital facility funds that have been expended.
To: Bryan Whitemyer, City Manager
From: Colleen Andersen, Council Services and Legislative Records Manager Re: April 2023 Department Report for March
Legislative
• Prepared, distributed and posted the City Council agenda packet and attended and prepared the minutes for the Regular City Council meeting of March 6, 2023 and March 20, 2023.
• Prepared and finalized City Council Resolutions for the Mayor’s and City Clerk’s signatures which were then scanned, filed in the City’s Records Retention System and copies distributed to departments and vendors.
• Processed and transmitted contracts/agreements/resolutions approved at the March 2023 City Council meetings:
o CFD 2007-1 Annexation No. 19 East F Street Apartments o Tesco Controls Inc. Agreement for SCADA
o 2022 Annual Progress Report on the General Plan and Housing Element o SJVAPD Nomination of Stanislaus County Seat
General Administration
• Provided assistance in scheduling various meetings for elected officials and citizens. • 6 Public Records Act (PRA) requests were received during the month of December and 9 Notices of Determination were provided.
• 0 Claims received and 3 Claim Notice of Rejections were submitted to claimants. • Prepared 20 certificates of recognition.
• Researched City records and provided documentation for various City departments. • Continue to work on updating files to Laserfiche.
• Manage the City’s “Information” email account and respond to inquiries regarding City departments or services.
• Provided 5 notary services to city staff.
• Continue to work on reviewing and updating information on the City website. • Records Management – Ongoing.
Special Events
Event Applications Received 2023
Event Dates
Special Event Applications:
Love Oakdale
Oakdale Morning Farmers Market
Van Pelt Fire Apparatus Preservation Society
OES All American Bash
Modesto Throttlers Car Show-Wood Park
4/29
5/6-9/30/23
6/24/23
6/24/23
9/16/23
To: Bryan Whitemyer, City Manager
From: Albert Avila, Director of Finance
Re: March 2023 Finance Department Report for April 2023 Departmental Actions of Note:
• Processed 7,709 monthly utility bills
• Processed and mailed 1,204 late utility notices
• 1,458 customers assisted at the front counter
• Processed 5,953 payments received through the USPS, online, or City drop box
• 41 Customers registered on the online bill payment site during the month.
Facility
Facility Rentals March 2023
Facility City
Meetings
Weekday
Rentals
Weekend
Rental
Gene Bianchi Community Center 1 8 4
Gene Bianchi Conference Rooms 5 2 0
Gene Bianchi Kitchen Rental 0 1 0
Oakdale Senior Community Center 0 0 0
Paul Royse Memorial Pool
• The pool opens Saturday, June 3rd.
• Swim lesson registration opens April 12th
Senior Center
• The Senior Center is open Monday through Friday, 8 am – 4 pm. We offer over 40 different activities. Most are offered at no cost to seniors. • The Senior Center is hosting monthly social group called “Lunch Bunch”.
Seniors are invited to join recreation staff for lunch at a different Oakdale restaurant each month. Each senior pays for his/her own lunch, but this March 2023 Finance Department Report for April 2023 Page 2 social activity has been a welcome treat for 10 -12 senior each month. In March, 10 seniors met at Bamboo Garden
• Hot lunch is served 5 days a week, $3.00 for seniors 60+. We average 20 seniors, per day, for lunch. No senior is turned away if he/she cannot pay the $3.00
• Received funding from the Area Agency on Aging to provide a free monthly breakfast for seniors. In March, we served breakfast to 50 seniors. The breakfast was catered by American Grind Cafes • Access to Technology grant will provide data-plan-enabled iPads to 60 seniors in 2023. Classes begin April 6th. Grant funding covers the cost of all program expenses. We have 30 seniors registered for the first cohort • A new class, Tai Ji Quan, begins at the Senior Center April 6th. This class is provided by Heathy Aging.
Recreation
• Evening classes at the Senior Center include quilting class, Community Band rehearsal, dance band rehearsal, and widowers support group • Tennis lessons are offered for beginners and intermediate players at Fish Park Pending Items:
Finance
The fiscal year 2021-2022 annual independent audit is completed and should be presented to Council soon.
To: Bryan Whitemyer, City Manager
From: Jeff Gravel, Public Services Director
Re: Public Services Department Report for March 2023
AIRPORT DIVISION
• 2020 AIRPORT LAYOUT PLAN AND NARRATIVE: This Projects scope of work includes Runway Safety Area mitigation, a Drainage Study, a Pavement Condition Study and Operation Counting Report. The City submitted the completed ALP and Narrative to FAA on August 5, 2022 Review can take many months. • 2021 AIRPORT PAVEMENT MAINTENANCE AND MANAGEMENT PLAN: This Projects scope of work includes study and report for the current condition of the Airport pavement. This study is required by the FAA to obtain pavement construct funds. The City received a grant in the amount of $102,089 in May 2021. The data has been collected and the Consultant has submitted the report to the FAA. • AIRPORT FUEL SALES (GALLONS):
YEAR OVER YEAR TOTALS
Month 2022 2023
January 5,756 4,081
February 7,948 7,103
March 5,187 6,179
April 3,169
May 4,012
June 4,050
July 3,825
August 3,719
September 684
October 5,297
November 6,002
December 4,193
Grand Total YTD 18,891 17,363
BUILDING & FIRE LIFE SAFETY DIVISION
BUILDING PERMIT ACTIVITY ISSUED
RESIDENTIAL-SINGLE FAMILY DWELLINGS 1
RESIDENTIAL REMODELS/ALTERATIONS 12
RESIDENTIAL-SOLAR 40
NEW COMMERCIAL & REMODELS 0
TOTAL INSPECTIONS PERFORMED 82
TOTAL PERMITS ISSUED 70