CITY OF OAKDALE
CITY COUNCIL
REGULAR MEETING AGENDA
City Council Chambers
277 North Second Avenue
Oakdale, CA 95361
“Cowboy Capital of the World”
Monday, February 5, 2024 7:00 PM City Council Chambers
Welcome to your City of Oakdale City Council Meeting
Mayor Cherilyn Bairos
Mayor Pro Tem Christopher Smith Council Member Bob Amaral Council Member Fred Smith Council Member Kayleigh Gilbert The meeting will be televised on Comcast Channel 7 and available for public viewing on Livestream at https://livestream.com/cityofoakdale.
1. Call to Order – 7:00 p.m.
2. City Council Members Present/Absent
3. Pledge of Allegiance
4. Invocation Provided by Pastor Jeff Holder of Community United Methodist Church.
5. Presentations/Acknowledgements
5.1 Oakdale Tourism Annual Budget Presentation
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 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/or 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 9.6 Unless there is discussion by a member of the audience/Council they may be approved in one motion.
9.1 Approve the Regular City Council Meeting Minutes of January 16, 2024.
9.2 Receive and file the Warrant List for the period January 10, 2024 - January 31, 2024.
9.3 Waive all readings of Ordinances and Resolutions, except by Title.
9.4 Accept by Minute Order, November and December Treasurer’s Report.
9.5 By Minute Order Reject Claim for Damages by Nazario Hernandez Brito 1 CITY OF OAKDALE
CITY COUNCIL
REGULAR MEETING AGENDA
Monday, February 5, 2024
Next City Council Resolution: 2024-004 Next Ordinance: 1287
9.6 Adopt a Resolution Accepting the Meadowlands Subdivision Public Improvements and Authorizing the Filing of a Notice of Completion.
10. Public Hearings
11. Staff Reports
11.1 Consider By Minute Order to Review and Accept the 2022-2023 Fiscal Year Financial Audit.
Recommended Action: By Minute Order Accept the 2022-2023 Fiscal Year Financial Audit.
11.2 Consider By Minute Order City of Oakdale Co-Sponsored Special Event Application for the 2024 Oakdale Morning Market Submitted by Love Oakdale Recommended Action: Approve by Minute Order City of Oakdale Co-Sponsored Special Event Application for the 2024 Oakdale Morning Market, subject to conditions of approval.
11.3 Consider a Resolution Amending the Wastewater Treatment Plant Operator II and Operator III Salary Ranges and Adding a Bonus Incentive for Said Positions.
Recommended Action: Adopt a Resolution amending the Wastewater Treatment Plant Operator II and Operator III Salary Ranges and adding a bonus incentive for said positions.
11.4 Consider a Resolution Authorizing Staff to Purchase a 2023 Ford Mach-E from Haidlen Ford for $51,833.34 and Outfit the Vehicle with Emergency Vehicle Equipment Installed by Jay’s Tires for $25,579.17 for a Total of $77,412.51 Using Funds from the Supplemental Law Enforcement Fund 203, and Surplus Vehicle 38.
Recommended Action: Adopt a Resolution authorizing Staff to purchase a 2023 Ford Mach-E from Haidlen Ford for $51,833.34 and outfit the vehicle with emergency vehicle equipment installed by Jay’s Tires for $25,579.17 for a total of $77,412.51 using funds from the Supplemental Law Enforcement Fund 203, and surplus vehicle 38.
11.5 Consider a Resolution Authorizing the City Manager to Execute an Agreement with American Pavement Systems, Inc. in the Amount of $649,250.00 for the 2024 Area 5 Slurry Seal Project, and Authorize a 5% Construction Contingency in the Amount of $32,462.50 and Authorize a 5% Construction Engineering Contingency in the Amount of $32,462.50 for a Total Project Budget of $714,175.00 to be Funded by SB1 Road Maintenance Fund 216.
Recommended Action: Adopt a Resolution authorizing the City Manager to execute an agreement with American Pavement Systems, Inc. in the amount of $649,250.00 for the 2024 Area 5 Slurry Seal Project, and authorize a 5% construction contingency in the amount of $32,462.50 and authorize a 5% construction engineering contingency in the amount of $32,462.50 for a total project budget of $714,175.00 to be funded by SB1 Road Maintenance Fund 216.
2 CITY OF OAKDALE
CITY COUNCIL
REGULAR MEETING AGENDA
Monday, February 5, 2024
Next City Council Resolution: 2024-004 Next Ordinance: 1287
12. City Manager’s Report
13. City Council Items
14. Adjournment
The next Regular meeting of the Oakdale City Council will be held Tuesday, February 20, 2024 at 7:00 p.m. in the City Council Chambers.
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact City Hall, 209-845-3571. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. (28CFR 35.102-35.104 ADA Title II).
Any documents produced by the City and distributed to a majority of the City Council regarding any item on this agenda will be made available in the City Clerk’s office at City Hall located at 280 North Third Avenue, Oakdale, California.
DECLARATION OF POSTING
I, Colleen Andersen, 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, February 5, 2024 at the City Council Chambers, 277 North Second Avenue, Oakdale, CA, 95361 on February 1, 2024.
Dated: February 1, 2024 /s/ Colleen Andersen
Colleen Andersen, Deputy City Clerk
Council Services and Legislative Records Manager
3 AGENDA ITEM 5.1
Oakdale Tourism Annual Budget Presentation
4 CITY OF OAKDALECITY COUNCIL
REGULAR MEETING MINUTES
City Council Chambers
277 North Second Avenue
Oakdale, CA 95361
“Cowboy Capital of the World”
Tuesday, January 16, 2024 7:00 PM City Council Chambers
1. CALL TO ORDER:
Mayor Barios 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 Bob Amaral
Council Member Kayleigh Gilbert
Absent: Council Member Fred Smith
Staff Present: City Attorney Tom Hallinan
Finance Director Albert Avila
Public Services Director Jeff Gravel
Chief of Police Jerry Ramar
Fire Deputy Chief Tim Tietjen
Council Services Manager/Deputy City Clerk Colleen Andersen
3. Pledge of Allegiance
Mayor Bairos led the pledge of allegiance.
4. Invocation
Pastor Jeff Cavanaugh with the Calvary Chapel Oakdale offered the invocation.
5. Presentations/Acknowledgements
5.1 Recognizing Oakdale Super Rec Soccer All-Stars – NorCal Premier Super Rec Cup.
Mayor Bairos and Members of the City Council recognized the Oakdale Super Rec Soccer All-Stars.
6. Additions/Deletions
None.
7. Public Comments
Mayor Bairos opened Public Comment. The following spoke during Public Comment:
Bo Johnson, Stanislaus County Veterans Advisory Commission Tony Pellegrino, American Common Law Academy
Virgina Phillips, Oakdale Resident
Yvonne Yeagers, Oakdale Branch of the Stanislaus County Library Don Garing, Oakdale Resident
Gary Jones, Oakdale Community Garden
There being no further public comment, Mayor Bairos closed the Public Comment period.
AGENDA ITEM 9.1
5 CITY OF OAKDALE
CITY COUNCIL REGULAR MEETING MINUTES
Tuesday, January 16, 2024
Next City Council Resolution: 2024-001 Next Ordinance: 1287
8. Appointment to Boards, Commissions, Committees
9. City Council Consent Agenda
The consent agenda is comprised of Items 9.1 through 9.6. Unless there is discussion by a member of the audience/Council they may be approved in one motion.
9.1 Approve the Regular City Council Meeting Minutes of December 18, 2023.
9.2 Receive and file the Warrant List for the period December 11, 2023 through January 9, 2024.
9.3 Waive all readings of Ordinances and Resolutions, except by Title.
9.4 By Minute Order Reject Claim for Damages by John and Ana Butticci
9.5 Adopt a Resolution, Accepting the Bid from Krueger Fencing in the Amount of $8,290.00 for the Replacement of Chain Link Fence at Fire Station 28.
9.6 Adopt a Resolution, Accepting Improvements for Wood Basin II Project in the Amount of $173,699.19 and Authorizing the Filing of a Notice of Completion.
MOTION
To approve the City of Oakdale City Council January 16, 2024, Consent Agenda.
Moved by Mayor Pro Tem Smith, and seconded by Council Member Amaral and PASSED this 16th day of January 2024, by the following vote:
AYES: COUNCIL MEMBERS: C. Smith, Amaral, Gilbert, Bairos (4) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: F. Smith (1)
ABSTAINED: COUNCIL MEMBERS:None (0)
Motion carried 4/0 by City Council roll call vote.
10. Public Hearings
11. Staff Reports
11.1 Consider a Resolution Authorizing the Purchase of One 2024 Dodge Ram 5500 with Terex Bucket Lift from Custom Truck One Source in the Amount of $177,725.36 from the Sewer Capital Replacement Fund 621 and Water Capital Replacement Fund 644.
Public Works Superintendent Roberts provided a PowerPoint 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
6 CITY OF OAKDALE
CITY COUNCIL REGULAR MEETING MINUTES
Tuesday, January 16, 2024
Next City Council Resolution: 2024-001 Next Ordinance: 1287 Adopt City of Oakdale City Council Resolution 2024-003, authorizing the purchase of one 2024 Dodge Ram 5500 with Terex Bucket Lift from Custom Truck One Source in the amount of $177,725.36 from the Sewer Capital Replacement Fund 621 and Water Capital Replacement Fund 644.
Moved by Mayor Pro Tem Smith, and seconded by Council Member Gilbert and PASSED AND ADOPTED this 16th day of January 2024, by the following vote:
AYES: COUNCIL MEMBERS: C. Smith, Gilbert, Amaral, Bairos (4) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: F. Smith (1)
ABSTAINED: COUNCIL MEMBERS:None (0)
Motion carried 4/0 by City Council roll call vote.
12. City Manager’s Report
12.1 January Department Reports.
City Manager Whitemyer stated Department Reports are in the Agenda Packet.
Chief of Police Ramar gave an update on the electric vehicles and some of the cost savings.
Finance Director Availa provided some electrical comparisons for the City/Hall Police Department complex.
13. City Council Items
Mayor Bairos announced the following:
Career Fair, Wednesday, January 17th at the Gene Bianchi Community Center Mayor’s State of the City, Wednesday, January 31st at the Gene Bianchi Community Center
15. Adjournment
The next Regular meeting of the Oakdale City Council will be held February 5, 2024 at 7:00 p.m. in the Council Chambers. There being no further business, Mayor Bairos adjourned the meeting at 7:56 p.m.
ATTEST: APPROVED:
Colleen Andersen, Deputy City Clerk Cherilyn Bairos, Mayor 7 Amount
01/18/2024 134553 ABS DIRECT INC. 154467 110‐1310‐429000 BUSINESS LICENSE RENEWAL 827.26 Vendor 504 ‐ ABS DIRECT INC. Total: 9902.17
01/04/2024 134424 ABS DIRECT INC. 154371 645‐4161‐429000 MONTHLY UTILITY BILLING 2189.8 01/04/2024 134424 ABS DIRECT INC. 154371 657‐4170‐429000 MONTHLY UTILITY BILLING 5001/18/2024 134553 ABS DIRECT INC. 154467 110‐1310‐425003 BUSINESS LICENSE RENEWAL 530.7101/04/2024 134424 ABS DIRECT INC. 154371 645‐4161‐425003 MONTHLY UTILITY BILLING 1454.2512/27/2023 134328 ABS DIRECT INC. 154371 645‐4161‐429000 LATE NOTICES 368.1801/04/2024 134424 ABS DIRECT INC. 154371 622‐4153‐425003 MONTHLY UTILITY BILLING 1454.2501/04/2024 134424 ABS DIRECT INC. 154371 622‐4153‐429000 MONTHLY UTILITY BILLING 2189.8 12/27/2023 134328 ABS DIRECT INC. 154371 622‐4153‐425003 LATE NOTICES 234.87 12/27/2023 134328 ABS DIRECT INC. 154371 622‐4153‐429000 LATE NOTICES 368.18 12/27/2023 134328 ABS DIRECT INC. 154371 645‐4161‐425003 LATE NOTICES 234.87 01/01/2024 02617 A SIMPLE SOLUTION 154370 622‐4152‐425003 A SIMPLE SOLUTION 73.35 01/01/2024 02617 A SIMPLE SOLUTION 154370 645‐4160‐425003 A SIMPLE SOLUTION 73.35 Vendor 727 ‐ A SIMPLE SOLUTION Total: 146.7
Vendor: 504 ‐ ABS DIRECT INC.01/01/2024 0232275 1ST SECURITY AND SOUND 154369 110‐2161‐425003 Alarm Installation ‐ 9800 Liber 20.57 01/01/2024 0232275 1ST SECURITY AND SOUND 154369 110‐2162‐425003 Alarm Installation ‐ 9800 Liber 10.28 Vendor 01485 ‐ 1ST SECURITY AND SOUND Total: 587.14
Vendor: 727 ‐ A SIMPLE SOLUTION01/01/2024 0232167 1ST SECURITY AND SOUND 154369 117‐7460‐425003 1ST SECURITY ‐ COMMUNITY C 255 01/01/2024 0232275 1ST SECURITY AND SOUND 154369 110‐2140‐427010 Alarm Installation ‐ 9800 Liber 25.7201/01/2024 0232275 1ST SECURITY AND SOUND 154369 110‐2160‐425003 Alarm Installation ‐ 9800 Liber 20.5701/29/2024 PGE OAK/KIMBALL PGE OAK/KIMBALL 154553 621‐4159‐442001 GAS AND ELECTRIC EXTENSION 1750.81 Vendor 9999999 ‐ * Total: 7336.81
Vendor: 01485 ‐ 1ST SECURITY AND SOUND01/01/2024 0232166 1ST SECURITY AND SOUND 154369 117‐7440‐425003 1ST SECURITY ‐ SENIOR CENTE 255 01/19/2024 STANISLAUS SWAT 1/19/24 STANISLAUS SWAT 154464 117‐204‐0500 DEPOSIT REFUND ‐ STANISLAU 1000 01/19/2024 STANISLAUS SWAT 1/19/24 STANISLAUS SWAT 154464 117‐222‐0700 DEPOSIT REFUND ‐ STANISLAU 72 01/19/2024 STANISLAUS SWAT 1/19/24 STANISLAUS SWAT 154464 117‐7460‐350305 DEPOSIT REFUND ‐ STANISLAU ‐500 01/19/2024 ROTTWEEILER, SHAUNA ROTTWEELIER, SHAUNA 154465 117‐204‐0500 REFUND 50001/19/2024 ROTTWEEILER, SHAUNA ROTTWEELIER, SHAUNA 154465 117‐222‐0700 REFUND 90001/19/2024 ROTTWEEILER, SHAUNA ROTTWEELIER, SHAUNA 154465 117‐7460‐350305 REFUND 53001/19/2024 GCU TRUCKING 1/19/24 GCU TRUCKING 154462 117‐204‐0500 DEPOSIT REFUND ‐ ACROS, STA 1000 01/19/2024 MACIAS, JOEL OR MARIA MACIAS, JOEL OR MARIA 154463 117‐204‐0500 REFUND DEPOSIT ‐ MACIAS, J O 1000
01/19/2024 MACIAS, JOEL OR MARIA MACIAS, JOEL OR MARIA 154463 117‐222‐0700 REFUND DEPOSIT ‐ MACIAS, J O 84
01/10/2024 TERRY, BRIAN 1/24‐26 TERRY, BRIAN 154458 110‐2110‐416003 PER DIEM TRAINING 3 DAYS 150 Vendor 5555555 ‐ * Total: 315.44
Vendor: 9999999 ‐ *12/11/2023 CAVANAUGH, JASON CAVANAUGH, JASON 154466 117‐204‐0500 DEPOSIT REFUND ‐ COMMUNI 1000 WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item)Vendor: 5555555 ‐ *01/05/2024 FINKENBINE, JANE 1/5/24 FINKENBINE, JANE 154368 744‐7340‐427004 REIMBURSEMENT ‐ SENIOR CE 165.44 1 of 30
AGENDA ITEM 9.2
8 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 01/24/2024 4016016+‐SFL ALPHA ANALYTICAL LABORATO154471 622‐4151‐425003 WEEKLY TESTING 100 01/24/2024 4016022‐SFL ALPHA ANALYTICAL LABORATO154471 622‐4151‐425003 WEEKLY TESTING 100 Vendor 1469 ‐ ALPHA ANALYTICAL LABORATORIES INC. Total: 1805 01/23/2024 4015907‐SFL ALPHA ANALYTICAL LABORATO154471 622‐4151‐425003 WEEKLY TESTING 10001/23/2024 4015968‐SFL ALPHA ANALYTICAL LABORATO154471 622‐4151‐425003 WEEKLY TESTING 29101/24/2024 4016005‐SFL ALPHA ANALYTICAL LABORATO154471 622‐4151‐425003 WEEKLY TESTING 10001/19/2024 4015454‐SFL ALPHA ANALYTICAL LABORATO154471 622‐4151‐425003 WEEKLY TESTING 40 01/18/2024 4015190‐SFL ALPHA ANALYTICAL LABORATO154471 622‐4151‐425003 WEEKLY TESTING 100 01/18/2024 4015299‐SFL ALPHA ANALYTICAL LABORATO154471 622‐4151‐425003 WEEKLY TESTING 10001/18/2024 4015344‐SFL ALPHA ANALYTICAL LABORATO154471 622‐4151‐425003 WEEKLY TESTING 41 01/11/2024 4014090‐SFL ALPHA ANALYTICAL LABORATO154471 622‐4151‐425003 WEEKLY TESTING 4101/12/2024 4014369‐SFL ALPHA ANALYTICAL LABORATO154471 622‐4151‐425003 WEEKLY TESTING 223 01/17/2024 4015112‐SFL ALPHA ANALYTICAL LABORATO154471 622‐4151‐425003 WEEKLY TESTING 22312/28/2023 3126367‐SFL ALPHA ANALYTICAL LABORATO154375 622‐4151‐425003 WEEKLY TESTING 22312/29/2023 3126629‐SFL ALPHA ANALYTICAL LABORATO154375 622‐4151‐425003 WEEKLY TESTING 41 01/09/2024 4013558‐SFL ALPHA ANALYTICAL LABORATO154471 622‐4151‐425003 WEEKLY TESTING 4101/15/2024 38245 ALLPRO PEST SERVICES 154470 110‐7413‐425003 ALLPRO ‐ SKATE PARK 75 Vendor 01197 ‐ ALLPRO PEST SERVICES Total: 620
Vendor: 1469 ‐ ALPHA ANALYTICAL LABORATORIES INC.12/21/2023 3125550‐SFL ALPHA ANALYTICAL LABORATO154375 622‐4151‐425003 WEEKLY TESTING 41 01/15/2024 38212 ALLPRO PEST SERVICES 154470 110‐7210‐425003 ALLPRO ‐460 S FOURTH AVE 6001/15/2024 38215 ALLPRO PEST SERVICES 154470 110‐7413‐425003 ALLPRO ‐ PUBLIC SERVICES DE 70 01/15/2024 38236 ALLPRO PEST SERVICES 154470 117‐7460‐425003 ALLPRO = COMMUNITY CENTE 50 01/08/2024 37968 ALLPRO PEST SERVICES 154374 117‐7440‐425003 ALLPRO‐ SENIOR CENTER 4501/08/2024 37970 ALLPRO PEST SERVICES 154470 117‐7430‐425003 ALLPRO ‐ CITY POOL 9001/08/2024 37982 ALLPRO PEST SERVICES 154470 110‐7413‐425003 ALLPRO ‐ CITY HALL COMPLEX 70 Vendor 01055 ‐ ALL TRAFFIC SOLUTIONS Total: 19410.52
Vendor: 01197 ‐ ALLPRO PEST SERVICES12/06/2023 35860 ALLPRO PEST SERVICES 154374 117‐7430‐425003 ALLPRO ‐ CITY POOL 9012/06/2023 35876 ALLPRO PEST SERVICES 154374 110‐7413‐425003 ALLPRO ‐ CITY HALL COMPLEX 7012/28/2023 325352 ALARMCO OF MODESTO 154469 110‐7210‐425003 Alarmco ‐Parks Monthly Monit 36 Vendor 558 ‐ ALARMCO OF MODESTO Total: 261
Vendor: 01055 ‐ ALL TRAFFIC SOLUTIONS12/18/2023 SIN039027 ALL TRAFFIC SOLUTIONS 154373 206‐2140‐441005 Speed Display Trailer ‐ OTS Gra 19410.52 12/28/2023 325111 ALARMCO OF MODESTO 154372 120‐3110‐425003 ALARMCO ‐ CORP YARD MONT 45 12/28/2023 325111 ALARMCO OF MODESTO 154372 622‐4152‐425003 ALARMCO ‐ CORP YARD MONT 4512/28/2023 325111 ALARMCO OF MODESTO 154372 645‐4160‐425003 ALARMCO ‐ CORP YARD MONT 45 Vendor 01581 ‐ ACE ELECTRIC Total: 4598.44
Vendor: 558 ‐ ALARMCO OF MODESTO12/28/2023 325111 ALARMCO OF MODESTO 154372 110‐4140‐425003 ALARMCO ‐ CORP YARD MONT 4512/28/2023 325111 ALARMCO OF MODESTO 154372 119‐4110‐425003 ALARMCO ‐ CORP YARD MONT 45Vendor: 01581 ‐ ACE ELECTRIC01/05/2024 SI6488 ACE ELECTRIC 154468 622‐4151‐424002 REPAIR PARTS 4598.44 1 of 30
9 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 01/19/2024 5700767897 AUTOZONE 154476 110‐2110‐424003 VEHICLE MAINTENANCE PART 413.58 Vendor 01384 ‐ AUTOZONE Total: 543.59
Vendor 942 ‐ AT&T Total: 2779.4
Vendor: 01384 ‐ AUTOZONE01/05/2024 5700760473 AUTOZONE 154381 622‐4152‐424003 VEHICLE MAINTENANCE PART 88.65 01/19/2024 4432147838 AUTOZONE 154476 110‐2110‐424003 VEHICLE MAINTENANCE PART 41.3601/10/2024 JAN 2024 AT&T 154474 645‐4160‐420003 9391053398 36.6701/10/2024 JAN 2024 AT&T 154474 622‐4152‐420003 9391053400 73.9301/10/2024 JAN 2024 AT&T 154474 622‐4152‐420003 9391053398 36.6701/10/2024 JAN 2024 AT&T 154474 645‐4160‐420003 9391053238 57.0901/10/2024 JAN 2024 AT&T 154474 117‐7460‐420003 9391053292 29.2501/10/2024 JAN 2024 AT&T 154474 118‐7330‐420003 9391053396 18.4501/10/2024 JAN 2024 AT&T 154474 118‐7340‐420003 9391053285 29.2501/10/2024 JAN 2024 AT&T 154474 110‐2110‐420003 9391053225 238.8401/10/2024 JAN 2024 AT&T 154474 110‐2110‐420003 9391053231 83.3701/10/2024 JAN 2024 AT&T 154474 110‐2110‐420003 9391053294 84.2301/10/2024 JAN 2024 AT&T 154474 110‐2110‐420003 9391053390 206.2701/10/2024 JAN 2024 AT&T 154474 110‐2110‐420003 9391059080 29.2501/10/2024 JAN 2024 AT&T 154474 110‐2110‐420003 9391053230 83.3712/25/2023 DEC 2023 3 AT&T 154379 110‐2110‐420003 9391064981 1281.6601/10/2024 JAN 2024 AT&T 154474 110‐1910‐420003 9391053394 38.3701/10/2024 JAN 2024 AT&T 154474 110‐1910‐420003 9391055865 167.76 Vendor 1070 ‐ AT&T Total: 35.87
Vendor: 350 ‐ AT&T01/11/2024 JAN 2024 AT&T 154473 110‐2110‐420003 831‐000‐9659 421 441.84 Vendor 350 ‐ AT&T Total: 441.84
Vendor: 942 ‐ AT&T12/25/2023 DEC 2023 3 AT&T 154379 110‐2110‐420003 9391064580 284.97 Vendor 280 ‐ ARC DOCUMENT SOLUTIONS LLC Total: 317.73
Vendor: 1070 ‐ AT&T01/01/2024 JAN 2024 AT&T 154380 645‐4160‐420003 248134‐87506048 4.301/07/2024 JAN 2024 2 AT&T 154475 645‐4160‐420003 238841‐10807716 31.5712/31/2023 26411 API ‐ARCHITECTURE PLUS INC.154472 622‐4151‐425003 DESIGN 687.5 Vendor 01209 ‐ API ‐ARCHITECTURE PLUS INC. Total: 1081.25 Vendor: 280 ‐ ARC DOCUMENT SOLUTIONS LLC12/14/2023 12324670 ARC DOCUMENT SOLUTIONS L154378 119‐4110‐425003 ARC Monthly Lease for Supplie 317.73 11/30/2023 84733 ANDREWS ELECTRIC AND MAC154376 622‐4152‐427006 PUMP REPAIR 1158.94 Vendor 1492 ‐ ANDREWS ELECTRIC AND MACHINE Total: 1158.94 Vendor: 01209 ‐ API ‐ARCHITECTURE PLUS INC.11/30/2023 26236 API ‐ARCHITECTURE PLUS INC.154377 239‐1910‐442001 Design Consultant Services ‐ W 393.75 Vendor: 1492 ‐ ANDREWS ELECTRIC AND MACHINE
1 of 30
10 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 12/26/2023 4178086389 CINTAS CORPORATION 154387 645‐4160‐425016 Water ‐ Sewer ‐ Streets weekly 245.8 01/02/2024 4178805200 CINTAS CORPORATION 154387 110‐7210‐425016 Parks ‐ Landscape Weekly Unif 14.0812/26/2023 4178086362 CINTAS CORPORATION 154387 565‐7215‐425016 Parks ‐ Landscape Weekly Unif 170.64 12/26/2023 4178086389 CINTAS CORPORATION 154387 110‐4140‐425016 Water ‐ Sewer ‐ Streets weekly 65.55 12/26/2023 4178086389 CINTAS CORPORATION 154387 622‐4152‐425016 Water ‐ Sewer ‐ Streets weekly 204.83 10/23/2023 4171577532 CINTAS CORPORATION 154478 622‐4151‐425016 LAUNDRY SERVICE 144.7312/26/2023 4178086245 CINTAS CORPORATION 154387 622‐4151‐425016 LAUNDRY SERVICE 134.22 12/26/2023 4178086362 CINTAS CORPORATION 154387 110‐7210‐425016 Parks ‐ Landscape Weekly Unif 14.08 Vendor 340 ‐ CASEY RECORDS MANAGEMENT Total: 286.2
Vendor: 1577 ‐ CINTAS CORPORATION10/16/2023 4170858403 CINTAS CORPORATION 154478 622‐4151‐425016 LAUNDRY SERVICE 144.7301/01/2024 1027293 CASEY RECORDS MANAGEMEN154386 622‐4153‐425003 CASEY RECORDS 95.4 01/01/2024 1027293 CASEY RECORDS MANAGEMEN154386 645‐4160‐425003 CASEY RECORDS 47.701/01/2024 1027293 CASEY RECORDS MANAGEMEN154386 645‐4161‐425003 CASEY RECORDS 95.401/08/2024 219539 CAR WASH PARTNERS INC. 154385 622‐4151‐424003 CAR WASHES 5 Vendor 232 ‐ CAR WASH PARTNERS INC. Total: 105
Vendor: 340 ‐ CASEY RECORDS MANAGEMENT01/01/2024 1027293 CASEY RECORDS MANAGEMEN154386 622‐4152‐425003 CASEY RECORDS 47.7 02/02/2024 INV01768 CALIFORNIA STATE DISBURSEM154547 110‐219‐1900 GARNISHMENT CHILD SUPPOR 2507.52 Vendor 1361 ‐ CALIFORNIA STATE DISBURSEMENT UNIT Total: 5015.04 Vendor: 232 ‐ CAR WASH PARTNERS INC.01/08/2024 219539 CAR WASH PARTNERS INC. 154385 110‐2110‐424003 CAR WASHES 10001/04/2024 20492 CAL TRAFFIC 154384 110‐4140‐427006 STREET TRAFFIC SIGNS 832.89 Vendor 742 ‐ CAL TRAFFIC Total: 832.89
Vendor: 1361 ‐ CALIFORNIA STATE DISBURSEMENT UNIT01/19/2024 INV01758 CALIFORNIA STATE DISBURSEM154449 110‐219‐1900 GARNISHMENT CHILD SUPPOR 2507.52 12/11/2023 6459 BLACKWATER CONSULTING EN154477 645‐4160‐425003 WW COLLECTIONS 206.25 12/12/2023 6454 BLACKWATER CONSULTING EN154477 621‐4159‐442001 WWTP SEWER RIVER CROSSIN 29396.25 Vendor 1537 ‐ BLACKWATER CONSULTING ENGINEERS INC Total: 30846.25 Vendor: 742 ‐ CAL TRAFFIC12/11/2023 6455 BLACKWATER CONSULTING EN154477 646‐4169‐442001 Oakdale F St Utility Design 273.15 12/11/2023 6458 BLACKWATER CONSULTING EN154477 645‐4160‐425003 CONTRACT SERVICES 16512/11/2023 6459 BLACKWATER CONSULTING EN154477 622‐4152‐425003 WW COLLECTIONS 206.25 Vendor 686 ‐ BADGER METER Total: 10941.28
Vendor: 1537 ‐ BLACKWATER CONSULTING ENGINEERS INC
12/11/2023 6455 BLACKWATER CONSULTING EN154477 224‐1910‐425003 Oakdale F St Utility Design 326.2 12/11/2023 6455 BLACKWATER CONSULTING EN154477 623‐4159‐442001 Oakdale F St Utility Design 273.15 12/19/2023 INUS212335 AXON ENTERPRISE INC. 154382 110‐2110‐425003 AXON 5‐Year Contract for BWC 29580.47 Vendor 352 ‐ AXON ENTERPRISE INC. Total: 30072.1
Vendor: 686 ‐ BADGER METER12/28/2023 1626833 BADGER METER 154383 644‐4169‐442001 BADGER METERS 10941.28Vendor: 352 ‐ AXON ENTERPRISE INC.01/05/2024 INUS155084 AXON ENTERPRISE INC. 154382 110‐2110‐425003 21 FT standard cartridge for ta 491.63 1 of 30
11 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 01/12/2024 34656149 CLARK PEST CONTROL 154479 622‐4151‐425003 CLARK PEST CONTROL WWTP 373 01/12/2024 34721970 CLARK PEST CONTROL 154479 622‐4151‐427009 WEED AMBATMENT 101101/08/2024 34688186 CLARK PEST CONTROL 154479 286‐6230‐425003 CLARK ‐ VINEYARD PARKS (W J 71 01/08/2024 34688188 CLARK PEST CONTROL 154479 622‐4150‐427006 Rodent Control 31801/08/2024 34688190 CLARK PEST CONTROL 154479 284‐6210‐425003 CLARK ‐ BRIDLE RIDGE PARKS 14111/27/2023 34337274 CLARK PEST CONTROL 154389 284‐6210‐425003 CLARK ‐ BRIDLE RIDGE EAST & 63811/28/2023 34369873 CLARK PEST CONTROL 154389 286‐6230‐425003 CLARK ‐ VINEYARD PARKS (W J 7111/28/2023 34369877 CLARK PEST CONTROL 154389 284‐6210‐425003 CLARK ‐ BRIDLE RIDGE PARKS 14101/19/2024 INV01757 CITY OF OAKDALE FSA ACCOU 10654 512‐1910‐374120 CITY OF OAKDALE FSA ACCOU 666.16 Vendor 1507 ‐ CITY OF OAKDALE FSA ACCOUNT Total: 889.24 Vendor: 50 ‐ CLARK PEST CONTROL11/27/2023 34337186 CLARK PEST CONTROL 154389 286‐6230‐425003 CLARK ‐ HWY 108 / TIOGA AVE 303 Vendor 346 ‐ CITY OF OAKDALE CITYHALL ASSN Total: 44
Vendor: 1507 ‐ CITY OF OAKDALE FSA ACCOUNT01/19/2024 INV01756 CITY OF OAKDALE FSA ACCOU 10654 512‐1910‐374120 CITY OF OAKDALE FSA ACCOU 223.08 Vendor 1577 ‐ CINTAS CORPORATION Total: 5868
Vendor: 48 ‐ CITY OF MODESTO01/02/2024 143308 CITY OF MODESTO 154388 110‐2210‐425030 Fire Contract 296292.46 Vendor 48 ‐ CITY OF MODESTO Total: 296292.46
Vendor: 346 ‐ CITY OF OAKDALE CITYHALL ASSN01/19/2024 INV01752 CITY OF OAKDALE CITYHALL AS10653 110‐219‐0800 CITY OF OAKDALE CITYHALL AS 44 01/22/2024 4180873155 CINTAS CORPORATION 154478 110‐4140‐425016 Water ‐ Sewer ‐ Streets weekly 65.55 01/22/2024 4180873155 CINTAS CORPORATION 154478 622‐4152‐425016 Water ‐ Sewer ‐ Streets weekly 204.83 01/22/2024 4180873155 CINTAS CORPORATION 154478 645‐4160‐425016 Water ‐ Sewer ‐ Streets weekly 245.8 01/22/2024 4180872961 CINTAS CORPORATION 154478 622‐4151‐425016 LAUNDRY SERVICE 132.6601/22/2024 4180873066 CINTAS CORPORATION 154478 110‐7210‐425016 Parks ‐ Landscape Weekly Unif 12.3 01/22/2024 4180873066 CINTAS CORPORATION 154478 565‐7215‐425016 Parks ‐ Landscape Weekly Unif 149.09 01/15/2024 4180188647 CINTAS CORPORATION 154478 110‐4140‐425016 Water ‐ Sewer ‐ Streets weekly 65.9 01/15/2024 4180188647 CINTAS CORPORATION 154478 622‐4152‐425016 Water ‐ Sewer ‐ Streets weekly 205.92 01/15/2024 4180188647 CINTAS CORPORATION 154478 645‐4160‐425016 Water ‐ Sewer ‐ Streets weekly 247.1101/15/2024 4180188471 CINTAS CORPORATION 154478 622‐4151‐425016 LAUNDRY SERVICE 135.4101/15/2024 4180188574 CINTAS CORPORATION 154478 110‐7210‐425016 Parks ‐ Landscape Weekly Unif 128.4501/15/2024 4180188574 CINTAS CORPORATION 154478 565‐7215‐425016 Parks ‐ Landscape Weekly Unif 1556.94 01/08/2024 4179477814 CINTAS CORPORATION 154387 110‐4140‐425016 Water ‐ Sewer ‐ Streets weekly 65.55 01/08/2024 4179477814 CINTAS CORPORATION 154387 622‐4152‐425016 Water ‐ Sewer ‐ Streets weekly 204.83 01/08/2024 4179477814 CINTAS CORPORATION 154387 645‐4160‐425016 Water ‐ Sewer ‐ Streets weekly 245.8 01/02/2024 4178805327 CINTAS CORPORATION 154387 645‐4160‐425016 Water ‐ Sewer ‐ Streets weekly 245.801/08/2024 4179477750 CINTAS CORPORATION 154387 110‐7210‐425016 Parks ‐ Landscape Weekly Unif 18.4601/08/2024 4179477750 CINTAS CORPORATION 154387 565‐7215‐425016 Parks ‐ Landscape Weekly Unif 223.701/02/2024 4178805233 CINTAS CORPORATION 154387 622‐4151‐425016 LAUNDRY SERVICE 134.2201/02/2024 4178805327 CINTAS CORPORATION 154387 110‐4140‐425016 Water ‐ Sewer ‐ Streets weekly 65.5501/02/2024 4178805327 CINTAS CORPORATION 154387 622‐4152‐425016 Water ‐ Sewer ‐ Streets weekly 204.83 01/02/2024 4178805200 CINTAS CORPORATION 154387 565‐7215‐425016 Parks ‐ Landscape Weekly Unif 170.64 1 of 30
12 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 330 ‐ DEL‐TECH GEOTECHNICAL SUPPORT Total: 2440
12/21/2023 23MK120702 DAILEY‐WELLS COMMUNICAT 154393 110‐2110‐424004 Radio Equipment 460.01 Vendor 01013 ‐ DAILEY‐WELLS COMMUNICATIONS INC. Total: 460.01 Vendor: 330 ‐ DEL‐TECH GEOTECHNICAL SUPPORT01/04/2024 6481 DEL‐TECH GEOTECHNICAL SUP154394 622‐4151‐425003 QUARTERLY WELL MONITORI 2440 11/15/2023 1099 RET D R PIPELINE 154460 349‐4150‐442001 RETENTION HOLD 17369.92 11/16/2023 1100 D R PIPELINE 154484 645‐4160‐425003 WATER REPLACEMENT PARTS 8848.97 Vendor 01576 ‐ D R PIPELINE Total: 182548.16
Vendor: 01013 ‐ DAILEY‐WELLS COMMUNICATIONS INC.12/20/2023 100205980 CTOS RENTALS LLC 154459 644‐4160‐441009 BUCKET TRUCK VIN: # RG1279 88858.59 Vendor 01578 ‐ CTOS RENTALS LLC Total: 177717.17
Vendor: 01576 ‐ D R PIPELINE11/15/2023 1099 D R PIPELINE 154392 349‐4150‐442001 MOBILIZATION STORM DRAIN 156329.27 Vendor 1193 ‐ CSG CONSULTANTS Total: 19502
Vendor: 01578 ‐ CTOS RENTALS LLC12/20/2023 100205980 CTOS RENTALS LLC 154459 621‐4152‐441009 BUCKET TRUCK VIN: # RG1279 88858.58 12/08/2023 54334 CSG CONSULTANTS 154391 120‐3130‐425003 Building Inspection Services/ C 5831 01/12/2024 54773 CSG CONSULTANTS 154483 120‐3130‐410013 Office Hours ‐ Building Insecto 372401/12/2024 54773 CSG CONSULTANTS 154483 120‐3130‐425003 Building Inspection Services/ C 7007 Vendor 01323 ‐ CRANE TECH Total: 814.53
Vendor: 01568 ‐ CRUISING CONES 611/11/2023 EVENT CRUISING CONES 6 154390 744‐7340‐427004 SENIOR CENTER EVENT 291.9 Vendor 01568 ‐ CRUISING CONES 6 Total: 291.9
Vendor: 1193 ‐ CSG CONSULTANTS12/08/2023 54334 CSG CONSULTANTS 154391 120‐3130‐410013 Office Hours ‐ Building Insecto 2940 Vendor 1059 ‐ COLONIAL PROCESSING CENTER Total: 54.82
Vendor: 54 ‐ CONLIN SUPPLY01/08/2024 189937 CONLIN SUPPLY 154481 110‐4140‐427006 WELDING SUPPLIES 6.26 Vendor 54 ‐ CONLIN SUPPLY Total: 6.26
Vendor: 01323 ‐ CRANE TECH01/08/2024 39465 CRANE TECH 154482 622‐4151‐424002 CRANE INSPECTION 814.53 Vendor 01240 ‐ COLE PRO MEDIA LLC Total: 2000
Vendor: 1059 ‐ COLONIAL PROCESSING CENTER01/19/2024 INV01755 COLONIAL PROCESSING CENTE154450 110‐219‐1700 COLONIAL LIFE 27.41 02/02/2024 INV01765 COLONIAL PROCESSING CENTE154548 110‐219‐1700 COLONIAL LIFE 27.4101/24/2024 34688289 CLARK PEST CONTROL 154479 110‐2162‐425003 ANIMAL SERVICES 17.8 Vendor 50 ‐ CLARK PEST CONTROL Total: 3724
Vendor: 01240 ‐ COLE PRO MEDIA LLC01/15/2024 3921 COLE PRO MEDIA LLC 154480 110‐2110‐425003 Transparency Engagement Adv 2000 01/23/2024 34656148 CLARK PEST CONTROL 154479 622‐4151‐425003 CLARK PEST CONTROL WWTP 37301/24/2024 34688289 CLARK PEST CONTROL 154479 110‐2160‐425003 ANIMAL SERVICES 35.601/24/2024 34688289 CLARK PEST CONTROL 154479 110‐2161‐425003 ANIMAL SERVICES 35.601/15/2024 34688219 CLARK PEST CONTROL 154479 657‐4170‐425003 Rodent Control 195 1 of 30
13 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 01/05/2024 518134 FAMILY VETERINARY CARE OF 154396 110‐2161‐425003 Veterinary Services 19.9201/05/2024 518134 FAMILY VETERINARY CARE OF 154396 110‐2162‐425003 Veterinary Services 9.95 01/05/2024 518131 FAMILY VETERINARY CARE OF 154396 110‐2162‐425003 Veterinary Services 4.95 01/05/2024 518131 FAMILY VETERINARY CARE OF 154396 742‐2160‐425003 Veterinary Services 20001/05/2024 518134 FAMILY VETERINARY CARE OF 154396 110‐2160‐425003 Veterinary Services 19.9212/14/2023 516831 FAMILY VETERINARY CARE OF 154396 110‐2162‐425003 Veterinary Services 131.77 01/05/2024 518131 FAMILY VETERINARY CARE OF 154396 110‐2160‐425003 Veterinary Services 9.92 01/05/2024 518131 FAMILY VETERINARY CARE OF 154396 110‐2161‐425003 Veterinary Services 9.92 12/14/2023 514579 FAMILY VETERINARY CARE OF 154396 742‐2160‐425003 Veterinary Services 487.52 12/14/2023 516831 FAMILY VETERINARY CARE OF 154396 110‐2160‐425003 Veterinary Services 263.55 12/14/2023 516831 FAMILY VETERINARY CARE OF 154396 110‐2161‐425003 Veterinary Services 263.55 Vendor: 213 ‐ FAMILY VETERINARY CARE OF OAKDALE12/14/2023 514579 FAMILY VETERINARY CARE OF 154396 110‐2160‐425003 Veterinary Services 119.4 12/14/2023 514579 FAMILY VETERINARY CARE OF 154396 110‐2161‐425003 Veterinary Services 119.4 12/14/2023 514579 FAMILY VETERINARY CARE OF 154396 110‐2162‐425003 Veterinary Services 59.7 01/16/2024 11039 ESCALON SMALL ANIMAL CLIN154488 110‐2162‐425003 Veterinary Services 27.32 Vendor 01536 ‐ ESCALON SMALL ANIMAL CLINIC INC. Total: 710.73 01/16/2024 11039 ESCALON SMALL ANIMAL CLIN154488 110‐2160‐425003 Veterinary Services 54.65 01/16/2024 11039 ESCALON SMALL ANIMAL CLIN154488 110‐2161‐425003 Veterinary Services 54.6501/16/2024 11038 ESCALON SMALL ANIMAL CLIN154488 110‐2161‐425003 Veterinary Services 9.04 01/16/2024 11038 ESCALON SMALL ANIMAL CLIN154488 110‐2162‐425003 Veterinary Services 4.5301/16/2024 11038 ESCALON SMALL ANIMAL CLIN154488 742‐2160‐425003 Veterinary Services 235 01/16/2024 10733 ESCALON SMALL ANIMAL CLIN154488 110‐2161‐425003 Veterinary Services 78.4 01/16/2024 10733 ESCALON SMALL ANIMAL CLIN154488 110‐2162‐425003 Veterinary Services 39.201/16/2024 11038 ESCALON SMALL ANIMAL CLIN154488 110‐2160‐425003 Veterinary Services 9.0401/09/2024 9349 ESCALON SMALL ANIMAL CLIN154488 110‐2162‐425003 Veterinary Services 4.2201/09/2024 9349 ESCALON SMALL ANIMAL CLIN154488 742‐2160‐425003 Veterinary Services 99.42 01/16/2024 10733 ESCALON SMALL ANIMAL CLIN154488 110‐2160‐425003 Veterinary Services 78.4 Vendor 1456 ‐ ENGINEERED FIRE SYSTEMS INC. Total: 812.5 Vendor: 01536 ‐ ESCALON SMALL ANIMAL CLINIC INC.01/09/2024 9349 ESCALON SMALL ANIMAL CLIN154488 110‐2160‐425003 Veterinary Services 8.43 01/09/2024 9349 ESCALON SMALL ANIMAL CLIN154488 110‐2161‐425003 Veterinary Services 8.43 Vendor 1524 ‐ DFM ASSOCIATES Total: 75.08
Vendor: 926 ‐ DON'S MOBILE GLASS12/29/2023 IMOD587430 DON'S MOBILE GLASS 154395 110‐2110‐424003 WINDSHIELD REPLACEMENT 1234 Vendor 926 ‐ DON'S MOBILE GLASS Total: 1234
Vendor: 1456 ‐ ENGINEERED FIRE SYSTEMS INC.01/01/2024 21017 ENGINEERED FIRE SYSTEMS IN154487 120‐3130‐425003 PLAN REVIEW ‐ DEC 2023 812.5 Vendor: 718 ‐ DEPARTMENT OF JUSTICE01/16/2024 707081 DEPARTMENT OF JUSTICE 154485 110‐2110‐425003 Livescan ‐ December 2023 255 Vendor 718 ‐ DEPARTMENT OF JUSTICE Total: 255
Vendor: 1524 ‐ DFM ASSOCIATES01/19/2024 2024 DFM ASSOCIATES 154486 110‐1130‐427001 2024 CODE BOOK 75.08 1 of 30
14 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 94 ‐ GARTON TRACTOR Total: 1577.77
Vendor: 608 ‐ GEORGE W. LOWRY INC.01/03/2024 40004572 GEORGE W. LOWRY INC. 154401 110‐4120‐425003 WASTE OIL PICKUP 235 Vendor 608 ‐ GEORGE W. LOWRY INC. Total: 235
Vendor 01574 ‐ FUSUS INC. Total: 35329
Vendor: 94 ‐ GARTON TRACTOR12/18/2023 P1436806 GARTON TRACTOR 154400 622‐4151‐424002 REPAIRS 725.1 01/17/2024 P1516606 GARTON TRACTOR 154493 110‐7210‐424003 REPAIR PARTS 852.67 02/02/2024 INV01769 FRANCHISE TAX BOARD 154549 110‐219‐1900 GARNISHMENT ‐ FTB 50 Vendor 92 ‐ FRANCHISE TAX BOARD Total: 100
Vendor: 01574 ‐ FUSUS INC.01/05/2024 INV1530 FUSUS INC. 154492 110‐2110‐425003 FUSUS (Year 1) Reso #2023‐11 35329 Vendor: 92 ‐ FRANCHISE TAX BOARD01/19/2024 INV01759 FRANCHISE TAX BOARD 154451 110‐219‐1900 GARNISHMENT ‐ FTB 5001/16/2024 097865 FIRST CHOICE INDUSTRIAL SUP154491 110‐2110‐427004 PPE Gloves 318.62 01/10/2024 097793‐01 FIRST CHOICE INDUSTRIAL SUP154491 110‐7210‐427006 DOG STATION SUPPLIES 302.37 Vendor 1428 ‐ FIRST CHOICE INDUSTRIAL SUPPLY INC. Total: 2239.85 12/14/2023 097399‐01 FIRST CHOICE INDUSTRIAL SUP154399 645‐4160‐427006 PPE 351.14 12/20/2023 097504 FIRST CHOICE INDUSTRIAL SUP154399 645‐4160‐427006 PPE 83.45 01/08/2024 097831 FIRST CHOICE INDUSTRIAL SUP154491 110‐4140‐427006 MISC SUPPLIES 256.04 12/13/2023 097142 FIRST CHOICE INDUSTRIAL SUP154399 622‐4152‐427006 PADLOCKS 208.08 12/13/2023 097142 FIRST CHOICE INDUSTRIAL SUP154399 645‐4160‐427006 PADLOCKS 208.0812/14/2023 097399‐01 FIRST CHOICE INDUSTRIAL SUP154399 622‐4152‐427006 PPE 351.13 Vendor 88 ‐ FEDEX Total: 27.67
Vendor: 1428 ‐ FIRST CHOICE INDUSTRIAL SUPPLY INC.12/12/2023 097399 FIRST CHOICE INDUSTRIAL SUP154399 622‐4152‐427006 PPE 80.47 12/12/2023 097399 FIRST CHOICE INDUSTRIAL SUP154399 645‐4160‐427006 PPE 80.4701/03/2024 108133 FAR WEST LABORATORIES 154490 645‐4160‐425003 FAR WEST WATER ROUTINE SA 2460 Vendor 85 ‐ FAR WEST LABORATORIES Total: 3860
Vendor: 88 ‐ FEDEX11/24/2023 8‐327‐76738 FEDEX 154398 120‐3130‐427006 MIT ENGINEERING 27.6701/16/2024 518541 FAMILY VETERINARY CARE OF 154489 742‐2160‐425003 Veterinary Services 124.5 Vendor 213 ‐ FAMILY VETERINARY CARE OF OAKDALE Total: 2068.26 Vendor: 85 ‐ FAR WEST LABORATORIES12/27/2023 108099 FAR WEST LABORATORIES 154397 622‐4151‐425003 DAILY 15 TUBE TESTING 140001/16/2024 518541 FAMILY VETERINARY CARE OF 154489 110‐2160‐425003 Veterinary Services 9.9201/16/2024 518541 FAMILY VETERINARY CARE OF 154489 110‐2161‐425003 Veterinary Services 9.9201/16/2024 518541 FAMILY VETERINARY CARE OF 154489 110‐2162‐425003 Veterinary Services 4.9501/05/2024 518134 FAMILY VETERINARY CARE OF 154396 742‐2160‐425003 Veterinary Services 199.5 1 of 30
15 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 12/21/2023 151424 J.S. WEST PROPANE GAS 154405 110‐2162‐425003 Propane Service Fee ‐ 9800 Lib 123.58 12/14/2023 295693 J.S. WEST PROPANE GAS 154500 110‐2160‐427006 PROPANE ‐ ANIMAL SHELTER 11.74 Vendor 342 ‐ INDUSTRIAL ELECTRICAL CO Total: 21074.05
Vendor: 131 ‐ J.S. WEST PROPANE GAS12/21/2023 151424 J.S. WEST PROPANE GAS 154405 110‐2160‐425003 Propane Service Fee ‐ 9800 Lib 247.1512/21/2023 151424 J.S. WEST PROPANE GAS 154405 110‐2161‐425003 Propane Service Fee ‐ 9800 Lib 247.15 Vendor 123 ‐ HOWK SYSTEMS INC Total: 46822
Vendor: 342 ‐ INDUSTRIAL ELECTRICAL CO12/27/2023 PI‐071033 INDUSTRIAL ELECTRICAL CO 154499 645‐4160‐424002 WELL MOTOR REPAIR 12500.4512/29/2023 SI‐032873 INDUSTRIAL ELECTRICAL CO 154499 622‐4152‐427006 REPAIRS ‐ LIFT STATION 8573.6 01/11/2024 G0721402 HOLT OF CALIFORNIA 154498 622‐4152‐425003 RENTAL 4899.64 Vendor 552 ‐ HOLT OF CALIFORNIA Total: 9799.28
Vendor: 123 ‐ HOWK SYSTEMS INC12/08/2023 0325095‐IN HOWK SYSTEMS INC 154404 645‐4160‐424002 WELL REPAIRS 46822 Vendor 104 ‐ GROVER LANDSCAPE SERVICES INC. Total: 4131.36 Vendor: 552 ‐ HOLT OF CALIFORNIA12/14/2023 G0721401 HOLT OF CALIFORNIA 154498 645‐4160‐425003 RENTAL 4899.6410/31/2023 0319764 GROVER LANDSCAPE SERVICES154403 293‐6250‐425015 Landscape Maint ‐ N Stearns & 1258 11/30/2023 0320693 GROVER LANDSCAPE SERVICES154403 293‐6250‐425015 Landscape Maint ‐ N Stearns & 125812/29/2023 0321517 GROVER LANDSCAPE SERVICES154497 293‐6250‐425015 Landscape Maint ‐ N Stearns & 1258 Vendor 01059 ‐ GOWANS PRINTING COMPANY Total: 146.98
Vendor: 104 ‐ GROVER LANDSCAPE SERVICES INC.10/27/2023 0319573 GROVER LANDSCAPE SERVICES154403 293‐6250‐425015 Landscape Maint ‐ N Stearns & 72.07 10/27/2023 0319581 GROVER LANDSCAPE SERVICES154403 293‐6250‐425015 Landscape Maint ‐ N Stearns & 285.29 Vendor 01219 ‐ GOVERNMENTJOBS.COM INC. Total: 6382.2
Vendor: 01059 ‐ GOWANS PRINTING COMPANY01/04/2024 86595 GOWANS PRINTING COMPANY154496 622‐4152‐427001 BUSINESS CARDS 73.49 01/04/2024 86595 GOWANS PRINTING COMPANY154496 645‐4160‐427001 BUSINESS CARDS 73.4911/19/2023 INV‐36809 GOVERNMENTJOBS.COM INC. 154495 110‐1910‐425003 SOFTWARE SUBSCRIPTION 3191.111/19/2023 INV‐36809 GOVERNMENTJOBS.COM INC. 154495 622‐4153‐425003 SOFTWARE SUBSCRIPTION 1595.5511/19/2023 INV‐36809 GOVERNMENTJOBS.COM INC. 154495 645‐4161‐425003 SOFTWARE SUBSCRIPTION 1595.5501/05/2024 1223286 GILTON SOLID WASTE MANAG154494 622‐4151‐425003 SLUDGE HAULING 7232.501/05/2024 1223287 GILTON SOLID WASTE MANAG154494 622‐4151‐425003 SLUDGE HAULING 520.24 Vendor 96 ‐ GILTON SOLID WASTE MANAGEMENT INC. Total: 273505.85 Vendor: 01219 ‐ GOVERNMENTJOBS.COM INC.12/31/2023 DECEMBER 2023 GILTON SOLID WASTE MANAG154402 229‐1910‐374150 REFUSE MONIES ‐ DECEMBER ‐4894.08 12/31/2023 DECEMBER 2023 GILTON SOLID WASTE MANAG154402 799‐8280‐425003 REFUSE MONIES ‐ DECEMBER 275233.71 01/03/2024 OAKDSS‐095 GILTON SOLID WASTE MANAG154402 110‐4141‐425003 Street Sweeping Services 23/2 9854.78 11/08/2023 1023199 GILTON SOLID WASTE MANAG154402 229‐4110‐425003 RECYCLE EVENT 1742.5 12/08/2023 OAKDSS‐094 GILTON SOLID WASTE MANAG154402 110‐4141‐425003 Street Sweeping Services 23/2 10518.37 12/31/2023 DECEMBER 2023 GILTON SOLID WASTE MANAG154402 110‐1910‐320401 REFUSE MONIES ‐ DECEMBER ‐33028.05 Vendor: 96 ‐ GILTON SOLID WASTE MANAGEMENT INC.11/06/2023 OAKDSS‐093 GILTON SOLID WASTE MANAG154402 110‐4141‐425003 Street Sweeping Services 23/2 6325.88 1 of 30
16 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 12/18/2023 19123 MCR ENGINEERING INC. 154507 119‐4110‐425003 PERMIT 23‐004 130 12/18/2023 19128 MCR ENGINEERING INC. 154507 343‐7219‐442001 Greger Basin Master Plan Engi 1998012/15/2023 19130 MCR ENGINEERING INC. 154507 316‐4149‐442001 CP2130 J STREET SURFACE 1761.1512/18/2023 19116 MCR ENGINEERING INC. 154507 720‐3110‐425003 CHANGE ORDER #1 130 12/18/2023 19119 MCR ENGINEERING INC. 154507 720‐3110‐425003 Whispering Oaks Construction 3170 10/04/2023 18789 MCR ENGINEERING INC. 154410 720‐3110‐425003 Carmel Ranch ( Tesoro III ) Con 400 10/04/2023 18789 MCR ENGINEERING INC. 154410 720‐3110‐425003 CHANGE ORDER #1 10012/15/2023 19130 MCR ENGINEERING INC. 154507 222‐4149‐442001 CP2130 J STREET SURFACE 1692.09 Vendor 1365 ‐ MCCOY TRUCK TIRE SERVICE CENTER INC Total: 289.12 Vendor: 158 ‐ MCR ENGINEERING INC.10/04/2023 18786 MCR ENGINEERING INC. 154410 720‐3110‐425003 CHANGE ORDER #1 2510/04/2023 18786 MCR ENGINEERING INC. 154410 720‐3110‐425003 Tesoro II CD 1524 Construction 27501/19/2024 2737 MARTIN PLUMBING 154506 118‐7390‐425003 TOILET 3822 Vendor 01573 ‐ MARTIN PLUMBING Total: 3822
Vendor: 1365 ‐ MCCOY TRUCK TIRE SERVICE CENTER INC12/27/2023 10151281 MCCOY TRUCK TIRE SERVICE C154409 110‐2110‐424003 VEHICLE MAINTNENACE PART 289.12 Vendor: 01579 ‐ M.E. SIMPSON CO INC12/21/2023 41735 M.E. SIMPSON CO INC 154505 645‐4160‐425003 WATER AUDIT 2150 Vendor 01579 ‐ M.E. SIMPSON CO INC Total: 2150
Vendor: 01573 ‐ MARTIN PLUMBING
Vendor 01018 ‐ LAYMAN ELECTRIC Total: 175
Vendor: 1292 ‐ LEAGUE OF CALIFORNIA CITIES01/01/2024 INV‐11990‐W0B0B5 LEAGUE OF CALIFORNIA CITIES154504 110‐1910‐416005 MEMBERHSIP DUES 2024 9720 Vendor 1292 ‐ LEAGUE OF CALIFORNIA CITIES Total: 9720
Vendor 1476 ‐ KCI SITE SERVICES Total: 816
Vendor: 64 ‐ L.N. CURTIS & SONS12/21/2023 INV772372 L.N. CURTIS & SONS 154408 110‐2110‐427004 Prototype Badge ‐ Smith & Wa 166.56 Vendor 64 ‐ L.N. CURTIS & SONS Total: 166.56
Vendor: 01018 ‐ LAYMAN ELECTRIC12/31/2023 75454 LAYMAN ELECTRIC 154503 110‐7413‐424002 INSTALLMENT 175 Vendor 01404 ‐ KASSAHN.LAURA Total: 420
Vendor: 1476 ‐ KCI SITE SERVICES12/29/2023 23‐1286 KCI SITE SERVICES 154407 622‐4151‐425003 SWEEPING SERVICES 40801/26/2024 24‐0180 KCI SITE SERVICES 154502 622‐4151‐425003 SWEEPING SERVICES 40801/09/2024 1‐10372 JAYS TIRES 154501 110‐2110‐424003 Vehicle # 53 317.93 Vendor 01474 ‐ JAYS TIRES Total: 930.91
Vendor: 01404 ‐ KASSAHN.LAURA01/02/2024 DECEMBER 2023 KASSAHN.LAURA 154406 118‐7340‐425003 INSTRUCTOR PAYMENTS 420 12/14/2023 295693 J.S. WEST PROPANE GAS 154500 110‐2162‐427006 PROPANE ‐ ANIMAL SHELTER 5.88 Vendor 131 ‐ J.S. WEST PROPANE GAS Total: 647.24
Vendor: 01474 ‐ JAYS TIRES01/09/2024 1‐10192 JAYS TIRES 154501 110‐2110‐424003 Vehicle # 38 612.9812/14/2023 295693 J.S. WEST PROPANE GAS 154500 110‐2161‐427006 PROPANE ‐ ANIMAL SHELTER 11.74 1 of 30
17 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 161 ‐ MID Total: 33345.62
Vendor: 01189 ‐ MIWALL CORPORATION12/21/2023 1012568 MIWALL CORPORATION 154413 110‐2140‐427010 Ammunition 10480.04 Vendor 01189 ‐ MIWALL CORPORATION Total: 10480.04
12/29/2023 DEC 2023 MID 154411 645‐4160‐420001 6201815675 3899.3312/29/2023 DEC 2023 MID 154411 645‐4160‐420001 0913324769 251.6412/29/2023 DEC 2023 MID 154411 645‐4160‐420001 5097728103 9134.3712/29/2023 DEC 2023 MID 154411 622‐4151‐420001 5933712338 1413.4112/29/2023 DEC 2023 MID 154411 622‐4151‐420001 3357914926 99.4512/29/2023 DEC 2023 MID 154411 622‐4152‐420001 3818618731 848.4112/29/2023 DEC 2023 MID 154411 284‐6210‐420001 1337811713 38.7112/29/2023 DEC 2023 MID 154411 286‐6230‐420001 8551425139 553.7212/29/2023 DEC 2023 MID 154411 622‐4151‐420001 6483221405 13362.8212/29/2023 DEC 2023 MID 154411 110‐7210‐420001 5326920183 49.4812/29/2023 DEC 2023 MID 154411 284‐6210‐420001 1122819817 1001.912/29/2023 DEC 2023 MID 154411 284‐6210‐420001 3151817535 2692.3801/12/2024 202143465 Mid Valley IT 154509 525‐1910‐425003 MID VALLEY IT MONTHLY 1650001/12/2024 202143465. Mid Valley IT 154509 525‐1910‐425012 MICROSOFT OFFIC 3340 Vendor 01522 ‐ Mid Valley IT Total: 30681.12
Vendor: 161 ‐ MID01/12/2024 202143465 Mid Valley IT 154509 270‐1910‐425003 council meeting recording 600 11/16/2023 202143221 Mid Valley IT 154412 525‐1910‐425012 MICROSOFT 2246.4 11/27/2023 202143235 Mid Valley IT 154412 270‐1910‐441005 WIRELESS ACCESS 642.24 12/18/2023 202143368 Mid Valley IT 154412 203‐2110‐441006 SOFTWARE UPGRADE TO PATT 4806.08 Vendor 158 ‐ MCR ENGINEERING INC. Total: 146213.76
Vendor: 1506 ‐ MICHAEL WHEELER CONSTRUCTION12/08/2023 1844 MICHAEL WHEELER CONSTRU 154508 621‐4159‐442001 DEMO 11452 Vendor 1506 ‐ MICHAEL WHEELER CONSTRUCTION Total: 11452 Vendor: 01522 ‐ Mid Valley IT11/12/2023 202143207. Mid Valley IT 154412 525‐1910‐425012 MICROSOFT 2546.412/18/2023 19134 MCR ENGINEERING INC. 154507 644‐4169‐442001 CP2218 J St (Yosemite Ave‐1st 3542.5 12/18/2023 19135 MCR ENGINEERING INC. 154507 215‐4149‐442001 D Street, E Street and 6th Aven 10800 12/19/2023 19146 MCR ENGINEERING INC. 154507 549‐7219‐442001 COMPACTION TESTING 325.9712/18/2023 19133 MCR ENGINEERING INC. 154507 215‐4149‐442001 South First Avenue (G‐J Street) 2354012/18/2023 19133 MCR ENGINEERING INC. 154507 215‐4149‐442001 CHANGE ORDER #1 2354012/18/2023 19134 MCR ENGINEERING INC. 154507 621‐4159‐442001 CP2218 J St (Yosemite Ave‐1st 3542.5 12/18/2023 19131 MCR ENGINEERING INC. 154507 621‐4159‐442001 Construction Engineering Clov 3575 12/18/2023 19131 MCR ENGINEERING INC. 154507 644‐4169‐442001 Construction Engineering Clov 357512/18/2023 19132 MCR ENGINEERING INC. 154507 215‐4149‐442001 South Oak Avenue (F‐J Street) 538012/18/2023 19129 MCR ENGINEERING INC. 154507 621‐4159‐442001 Olive Street Utility & Surface Im 3063.83 12/18/2023 19129 MCR ENGINEERING INC. 154507 644‐4169‐442001 Olive Street Utility & Surface Im 3063.8312/18/2023 19131 MCR ENGINEERING INC. 154507 222‐4149‐442001 Construction Engineering Clov 20000 12/18/2023 19129 MCR ENGINEERING INC. 154507 222‐4149‐442001 Olive Street Utility & Surface Im 14601.89 1 of 30
18 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 01/19/2024 INV01753 OAKDALE POLICE OFFICERS AS10657 110‐219‐0800 ASSOCIATION DUES 400 Vendor 208 ‐ OAKDALE POLICE OFFICERS ASSOCIATION Total: 425 Vendor 205 ‐ OAKDALE IRRIGATION DIST Total: 369.85
Vendor: 206 ‐ OAKDALE LEADER01/02/2024 358260 OAKDALE LEADER 154419 110‐1910‐427006 RETAIL DISPLAY 197.5 Vendor 206 ‐ OAKDALE LEADER Total: 197.5
Vendor: 208 ‐ OAKDALE POLICE OFFICERS ASSOCIATION01/12/2024 INV01749 OAKDALE POLICE OFFICERS AS10657 110‐219‐0800 ASSOCIATION DUES 25 12/18/2023 738998 OAKDALE FEED & SEED 154417 110‐2162‐427006 Animal Shelter‐ Supplies 31 Vendor 200 ‐ OAKDALE FEED & SEED Total: 3491.01
Vendor: 205 ‐ OAKDALE IRRIGATION DIST11/10/2023 4031 OAKDALE IRRIGATION DIST 154418 285‐6220‐425003 PARK IRRIGATION 369.85 12/18/2023 733537 OAKDALE FEED & SEED 154417 110‐2162‐427006 Animal Shelter‐ Supplies 667.2112/18/2023 738998 OAKDALE FEED & SEED 154417 110‐2160‐427006 Animal Shelter‐ Supplies 62.01 12/18/2023 738998 OAKDALE FEED & SEED 154417 110‐2161‐427006 Animal Shelter‐ Supplies 62.01 Vendor 198 ‐ OAKDALE EMPLOYEES ASSOCIATION Total: 46
Vendor: 200 ‐ OAKDALE FEED & SEED12/18/2023 733537 OAKDALE FEED & SEED 154417 110‐2160‐427006 Animal Shelter‐ Supplies 1334.39 12/18/2023 733537 OAKDALE FEED & SEED 154417 110‐2161‐427006 Animal Shelter‐ Supplies 1334.39 Vendor 191 ‐ OAK VALLEY HOSPITAL Total: 1210
Vendor: 198 ‐ OAKDALE EMPLOYEES ASSOCIATION01/19/2024 INV01754 OAKDALE EMPLOYEES ASSOCI 10655 110‐219‐0800 OAKDALE EMPLOYEES ASSOCI 46 12/13/2023 CL0000004150 12/13/23 OAK VALLEY HOSPITAL 154416 110‐4140‐425003 DOT SERVICES 60 12/13/2023 CL0000004150 12/13/23 OAK VALLEY HOSPITAL 154416 645‐4160‐425003 DOT SERVICES 15001/19/2024 PEREZ, REBECCA OAK VALLEY HOSPITAL 154512 117‐204‐0500 DEPOSIT REFUND ‐ PEREZ, REB 1000 01/02/2024 15890‐23006 NLPI CARQUEST OAKDALE 154415 622‐4152‐424003 VEHICLE MAINTENANCE PART 58.4 01/16/2024 15890‐23614 NLPI CARQUEST OAKDALE 154511 622‐4152‐424003 VEHICLE MAINTENANCE PART 18.21 Vendor 01444 ‐ NLPI CARQUEST OAKDALE Total: 221.76
Vendor: 191 ‐ OAK VALLEY HOSPITAL
Vendor 01023 ‐ NICKERSON INVESTIGATIVE SERVICES Total: 400 Vendor: 01444 ‐ NLPI CARQUEST OAKDALE12/26/2023 15890‐22818 NLPI CARQUEST OAKDALE 154415 110‐2110‐424003 VEHICLE MAINTENANCE PART 81.19 12/27/2023 15890‐22858 NLPI CARQUEST OAKDALE 154415 622‐4152‐424003 VEHICLE MAINTNENACE PART 63.96 Vendor 740 ‐ MOSS ROSE BAKERY Total: 105
Vendor: 173 ‐ MUNICIPAL MAINTENANCE EQUIPMENT12/31/2023 017942 MUNICIPAL MAINTENANCE EQ154510 645‐4160‐424003 HYDRAULIC REPAIRS 1301.17 Vendor 173 ‐ MUNICIPAL MAINTENANCE EQUIPMENT Total: 1301.17 Vendor: 01023 ‐ NICKERSON INVESTIGATIVE SERVICES01/05/2024 24‐001 NICKERSON INVESTIGATIVE SE154414 110‐2110‐425006 BGI ‐ B. Green Grove (PO) 400Vendor: 740 ‐ MOSS ROSE BAKERY01/31/2024 2/1/24 MOSS ROSE BAKERY 154554 110‐2110‐427004 LEX MEETING SUPPLIES 105 1 of 30
19 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 01/08/2024 2721‐487349 O'REILLY AUTOMOTIVE STORE154420 110‐2110‐424003 VEHICLE MAINTENANCE PART 35.92 01/09/2024 2721‐487500 O'REILLY AUTOMOTIVE STORE154515 110‐4120‐427006 VEHICLE MAINTENANCE PART 9.4 01/09/2024 2721‐487532 O'REILLY AUTOMOTIVE STORE154515 110‐7210‐424003 VEHICLE MAINTENANCE PART 35.92 01/04/2024 2721‐486441 O'REILLY AUTOMOTIVE STORE154420 110‐2162‐424003 VEHICLE MAINTENANCE PART 136.37 01/05/2024 2721‐486520 O'REILLY AUTOMOTIVE STORE154420 645‐4160‐424003 VEHICLE MAINTENANCE PART 71.53 01/08/2024 2721‐487277 O'REILLY AUTOMOTIVE STORE154420 110‐7210‐424003 VEHICLE MAINTENANCE PART 171.79 01/02/2024 2721‐485874 O'REILLY AUTOMOTIVE STORE154420 110‐7210‐424003 VEHICLE MAINTNEANCE PART 115.2901/02/2024 2721‐485906 O'REILLY AUTOMOTIVE STORE154420 110‐4120‐427006 VEHICLE MAINTENANCE PART 7.58 01/03/2024 2721‐486079 O'REILLY AUTOMOTIVE STORE154420 110‐2110‐424003 VEHICLE MAINTENANCE PART 141.46 01/02/2024 2721‐485799 O'REILLY AUTOMOTIVE STORE154420 622‐4152‐424003 VEHICLE MAINTENANCE PART 126.5801/02/2024 2721‐485825 O'REILLY AUTOMOTIVE STORE154420 110‐4120‐441005 VEHICLE MAINTENANCE PART 107.2701/02/2024 2721‐485869 O'REILLY AUTOMOTIVE STORE154420 110‐7210‐424003 VEHICLE MAINTENANCE PART 185.73 Vendor 218 ‐ OPERATING ENGINEERS TRUST FUND Total: 7916 Vendor: 62 ‐ O'REILLY AUTOMOTIVE STORES INC.12/27/2023 2721‐484449 O'REILLY AUTOMOTIVE STORE154420 110‐2110‐424003 VEHICLE MAINTENANCE PART 374.8712/27/2023 2721‐484575 O'REILLY AUTOMOTIVE STORE154420 110‐2110‐424003 VEHICLE MAINTENANCE PART 139.67 Vendor 219 ‐ OPERATING ENGINEERS LOCAL #3 Total: 2449.5 Vendor: 218 ‐ OPERATING ENGINEERS TRUST FUND01/01/2024 23481 OPERATING ENGINEERS TRUST154514 110‐219‐1102 POLICE DENTAL AND VISION 3822 01/22/2024 FEB. 2024 OPERATING ENGINEERS TRUST154461 110‐219‐1102 BENEFITES 4094 01/19/2024 INV01761 OPERATING ENGINEERS LOCA 154452 110‐219‐0800 UNION DUES ‐ OAKDALE MISC 586.5 02/02/2024 INV01771 OPERATING ENGINEERS LOCA 154550 110‐219‐0800 UNION DUES ‐ OAKDALE POLIC 621 02/02/2024 INV01772 OPERATING ENGINEERS LOCA 154550 110‐219‐0800 UNION DUES ‐ OAKDALE MISC 586.5 01/19/2024 INV01760 OPERATING ENGINEERS LOCA 154452 110‐219‐0800 UNION DUES ‐ OAKDALE POLIC 621 01/15/2024 39372 ONTEL SECURITY SERVICES IN 154513 117‐7460‐350305 SECURITY ‐ COMMUNITY CENT ‐29.76 Vendor 1563 ‐ ONTEL SECURITY SERVICES INC. Total: 4534.55 Vendor: 219 ‐ OPERATING ENGINEERS LOCAL #301/12/2024 INV01751 OPERATING ENGINEERS LOCA 154452 110‐219‐0800 UNION DUES ‐ OAKDALE POLIC 34.5 12/31/2023 39224 ONTEL SECURITY SERVICES IN 154513 117‐7460‐350305 SECURITY ‐ COMMUNITY CENT ‐10.16 12/31/2023 39224 ONTEL SECURITY SERVICES IN 154513 117‐7460‐350305 SECURITY ‐ COMMUNITY CENT ‐9.92 01/15/2024 39372 ONTEL SECURITY SERVICES IN 154513 117‐222‐0700 SECURITY ‐ COMMUNITY CENT 1008 12/15/2023 39177 ONTEL SECURITY SERVICES IN 154513 117‐7460‐350305 SECURITY ‐ COMMUNITY CENT ‐34.72 12/31/2023 39224 ONTEL SECURITY SERVICES IN 154513 117‐222‐0700 SECURITY ‐ COMMUNITY CENT 336 12/31/2023 39224 ONTEL SECURITY SERVICES IN 154513 117‐222‐0700 SECURITY ‐ COMMUNITY CENT 92412/15/2023 39177 ONTEL SECURITY SERVICES IN 154513 117‐222‐0700 SECURITY ‐ COMMUNITY CENT 16812/15/2023 39177 ONTEL SECURITY SERVICES IN 154513 117‐7460‐350305 SECURITY ‐ COMMUNITY CENT ‐4.96 12/15/2023 39177 ONTEL SECURITY SERVICES IN 154513 117‐7460‐350305 SECURITY ‐ COMMUNITY CENT ‐37.93 Vendor 209 ‐ OAKDALE POLICE OFFICERS ASSOCIATION Total: 19.5 Vendor: 1563 ‐ ONTEL SECURITY SERVICES INC.12/15/2023 39177 ONTEL SECURITY SERVICES IN 154513 117‐222‐0700 SECURITY ‐ COMMUNITY CENT 1176 12/15/2023 39177 ONTEL SECURITY SERVICES IN 154513 117‐222‐0700 SECURITY ‐ COMMUNITY CENT 1050Vendor: 209 ‐ OAKDALE POLICE OFFICERS ASSOCIATION01/12/2024 INV01750 OAKDALE POLICE OFFICERS AS10656 110‐219‐0900 OAKDALE PD LTD 19.5 1 of 30
20 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 12/27/2023 DEC 2023 1 PG&E 154422 285‐6220‐420001 98085099004 311.95 12/27/2023 DEC 2023 1 PG&E 154422 286‐6230‐420001 98085099004 21.16 12/27/2023 DEC 2023 1 PG&E 154422 117‐7430‐420002 12937367741 24.2912/27/2023 DEC 2023 1 PG&E 154422 117‐7460‐420001 71493181177 1957.0812/27/2023 DEC 2023 1 PG&E 154422 285‐6220‐420001 16364492971 1239.9412/24/2023 DEC 2023 2 PG&E 154422 645‐4160‐420001 59146046806 45.7 12/24/2023 DEC 2023 2 PG&E 154422 645‐4160‐420001 70558644897 322.48 12/27/2023 DEC 2023 1 PG&E 154422 117‐7430‐420001 12937367741 1618.7212/24/2023 DEC 2023 2 PG&E 154422 622‐4151‐420001 529290 690.79 12/24/2023 DEC 2023 2 PG&E 154422 622‐4152‐420001 59146046806 45.7 12/24/2023 DEC 2023 2 PG&E 154422 631‐4180‐420001 41595816467 1158.8512/24/2023 DEC 2023 2 PG&E 154422 622‐4150‐420001 9748453729‐1 219.33 12/24/2023 DEC 2023 2 PG&E 154422 622‐4151‐420001 529288 177.43 12/24/2023 DEC 2023 2 PG&E 154422 622‐4151‐420001 61005412814 13.67 12/24/2023 DEC 2023 2 PG&E 154422 117‐7440‐420001 21072898444 8.65 12/24/2023 DEC 2023 2 PG&E 154422 117‐7440‐420001 21489565081 405.32 12/24/2023 DEC 2023 2 PG&E 154422 622‐4150‐420001 44172864934 61.2112/24/2023 DEC 2023 2 PG&E 154422 110‐7210‐420001 56060120856 14.2912/24/2023 DEC 2023 2 PG&E 154422 110‐7210‐420001 63695829133 1016.0912/24/2023 DEC 2023 2 PG&E 154422 110‐7210‐420001 47029806701 5.91 12/24/2023 DEC 2023 2 PG&E 154422 110‐7210‐420001 60758610988 1150.0712/24/2023 DEC 2023 2 PG&E 154422 110‐7210‐420001 25332532271 137.18 12/24/2023 DEC 2023 2 PG&E 154422 110‐7210‐420001 02411052901 102.63 12/24/2023 DEC 2023 2 PG&E 154422 110‐4142‐420001 48213775637 870.92 Vendor 01346 ‐ PENA REFRIGERATION Total: 327.22
Vendor: 226 ‐ PG&E12/24/2023 DEC 2023 2 PG&E 154422 110‐4142‐420001 58748645171 15696.94 12/24/2023 DEC 2023 2 PG&E 154422 110‐4142‐420001 71657627262 1143.73 Vendor 62 ‐ O'REILLY AUTOMOTIVE STORES INC. Total: 2470.74 Vendor: 01400 ‐ PACE ANALYTICAL SERVICES LLC01/04/2024 B489085 PACE ANALYTICAL SERVICES LL154516 622‐4151‐425003 QUARTERLY REPORTING SERV 2666.6 Vendor 01400 ‐ PACE ANALYTICAL SERVICES LLC Total: 2666.6 Vendor: 01346 ‐ PENA REFRIGERATION12/29/2023 I‐18162‐1 PENA REFRIGERATION 154421 118‐7390‐424002 MACHINE MAINTENANCE ‐ TL 327.2201/11/2024 2721‐488029 O'REILLY AUTOMOTIVE STORE154515 645‐4160‐424003 VEHICLE MAINTENANCE PART 48.19 01/16/2024 2721‐489126 O'REILLY AUTOMOTIVE STORE154515 110‐2110‐424003 VEHICLE MAINTENANCE PART 135.34 01/17/2024 2721‐489313 O'REILLY AUTOMOTIVE STORE154515 110‐7210‐424003 VEHICLE MAINTENANCE PART 127.5401/10/2024 2721‐487773 O'REILLY AUTOMOTIVE STORE154515 110‐2110‐424003 VEHICLE MAINTENANCE PART 124.3201/11/2024 2721‐488029 O'REILLY AUTOMOTIVE STORE154515 110‐2110‐424003 VEHICLE MAINTENANCE PART 48.2 01/11/2024 2721‐488029 O'REILLY AUTOMOTIVE STORE154515 622‐4152‐424003 VEHICLE MAINTENANCE PART 48.19 01/09/2024 2721‐487564 O'REILLY AUTOMOTIVE STORE154515 110‐2110‐424003 VEHICLE MAINTENANCE PART 56 01/09/2024 2721‐487611 O'REILLY AUTOMOTIVE STORE154515 110‐7413‐424003 VEHICLE MAINTENANCE PART 188.31 01/09/2024 2721‐487622 O'REILLY AUTOMOTIVE STORE154515 622‐4152‐424003 VEHICLE MAINTENANCE PART 35.27 1 of 30
21 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 01/03/2024 443 RP LANDSCAPING 154522 110‐7413‐425015 MONTHLY LANDSCAPING 42001/03/2024 443 RP LANDSCAPING 154522 117‐7440‐425015 MONTHLY LANDSCAPING 98001/03/2024 443 RP LANDSCAPING 154522 117‐7460‐425015 MONTHLY LANDSCAPING 960 Vendor 242 ‐ RANDIK PAPER CO Total: 905.96
Vendor: 01582 ‐ RJMS CORPORATION01/25/2024 VFA171 RJMS CORPORATION 154521 622‐4151‐424002 EQUIPMENT REPAIRS 1568 Vendor 01582 ‐ RJMS CORPORATION Total: 1568
Vendor: 01378 ‐ RP LANDSCAPING11/12/2023 416 RP LANDSCAPING 154424 540‐1910‐442001 GARBAGE ENCLOSURE 7173 12/20/2023 223004 RANDIK PAPER CO 154423 117‐7440‐427002 JANITORIAL SUPPLIES 226.4912/20/2023 223004 RANDIK PAPER CO 154423 117‐7460‐427002 JANITORIAL SUPPLIES 226.4912/20/2023 223004 RANDIK PAPER CO 154423 118‐7380‐427006 JANITORIAL SUPPLIES 226.49 Vendor 642 ‐ PVS ‐ PROFESSIONAL VIDEO & SOUND Total: 5821.73 Vendor: 831 ‐ QUADIENT INC.01/02/2024 60731301 QUADIENT INC. 154520 110‐1910‐423000 POSTAGE METER RENTAL 130.05 Vendor 831 ‐ QUADIENT INC. Total: 130.05
Vendor: 242 ‐ RANDIK PAPER CO12/20/2023 223004 RANDIK PAPER CO 154423 110‐7413‐427002 JANITORIAL SUPPLIES 226.49Vendor: 01580 ‐ PRO ACCESS SOLUTIONS INC..01/19/2024 9612 PRO ACCESS SOLUTIONS INC.. 154518 117‐7440‐425003 RELOCATION CONTROL PANEL 851.65 Vendor 01580 ‐ PRO ACCESS SOLUTIONS INC.. Total: 851.65 Vendor: 642 ‐ PVS ‐ PROFESSIONAL VIDEO & SOUND01/11/2024 4382 PVS ‐ PROFESSIONAL VIDEO & 154519 270‐1910‐441005 COUNCIL CHAMBERS 5821.7301/16/2024 JAN 2024 2 PG&E 154517 657‐4170‐420001 07028519473 1555.86 Vendor 226 ‐ PG&E Total: 52898.5
01/16/2024 JAN 2024 2 PG&E 154517 622‐4152‐420001 07228975343 230.6701/16/2024 JAN 2024 2 PG&E 154517 645‐4160‐420001 07228975343 230.6801/16/2024 JAN 2024 2 PG&E 154517 288‐6245‐420001 68565167456 19.5201/16/2024 JAN 2024 2 PG&E 154517 622‐4150‐420001 45427294660 1491.9201/16/2024 JAN 2024 2 PG&E 154517 622‐4152‐420001 44133562536 2882.6601/16/2024 JAN 2024 2 PG&E 154517 288‐6242‐420001 79258195720 1.6801/16/2024 JAN 2024 2 PG&E 154517 288‐6243‐420001 01868963875 286.9101/16/2024 JAN 2024 2 PG&E 154517 288‐6244‐420001 47013986097 53.6201/16/2024 JAN 2024 2 PG&E 154517 110‐7210‐420001 18246929329 306.7201/16/2024 JAN 2024 2 PG&E 154517 119‐4110‐420001 07228975343 26.9301/16/2024 JAN 2024 2 PG&E 154517 119‐4110‐420002 07228975343 88.401/16/2024 JAN 2024 2 PG&E 154517 110‐1910‐420001 18246929329 2861.2401/16/2024 JAN 2024 2 PG&E 154517 110‐1910‐420002 18246929329 1483.8101/16/2024 JAN 2024 2 PG&E 154517 110‐4142‐420001 07875298122 15.1112/27/2023 DEC 2023 1 PG&E 154422 657‐4170‐420001 86502703126 312.8612/27/2023 DEC 2023 1 PG&E 154422 657‐4170‐420001 44024983676 75.0701/10/2024 JAN 2024 PG&E 154517 645‐4160‐420001 60775846904 12443.1212/27/2023 DEC 2023 1 PG&E 154422 288‐6241‐420001 29646608462 71.69 1 of 30
22 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 12/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 110‐4140‐427022 FUEL 55.31 12/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 110‐4142‐427022 FUEL 26.67 12/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 110‐4142‐427022 FUEL 20.29 12/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 110‐4120‐427022FUEL 9.8512/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 110‐4120‐427022FUEL 0.5212/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 110‐4140‐427022 FUEL 11.92 12/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 110‐2162‐427022 FUEL 11.76 12/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL 73.13 12/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL ‐52.7612/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 110‐2110‐427022 FUEL 899.2612/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 110‐2160‐427022 FUEL 35.73 12/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 110‐2161‐427022 FUEL 29.13 12/01/2023 2533257‐IN SOUTHERN COUNTIES FUELS 154426 622‐4151‐427022 FUEL 66.41 12/01/2023 2533257‐IN SOUTHERN COUNTIES FUELS 154426 622‐4152‐427022 FUEL 280.8112/01/2023 2533257‐IN SOUTHERN COUNTIES FUELS 154426 645‐4160‐427022 FUEL 307.9712/01/2023 2533257‐IN SOUTHERN COUNTIES FUELS 154426 119‐4110‐427022 FUEL 17.92 12/01/2023 2533257‐IN SOUTHERN COUNTIES FUELS 154426 120‐3110‐427022FUEL 3.93 12/01/2023 2533257‐IN SOUTHERN COUNTIES FUELS 154426 565‐7215‐427022 FUEL 185.8512/01/2023 2533257‐IN SOUTHERN COUNTIES FUELS 154426 110‐4142‐427022 FUEL 22.99 12/01/2023 2533257‐IN SOUTHERN COUNTIES FUELS 154426 110‐7210‐427022 FUEL 163.2512/01/2023 2533257‐IN SOUTHERN COUNTIES FUELS 154426 110‐7413‐427022 FUEL 26.08 12/01/2023 2533257‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL 36.04 12/01/2023 2533257‐IN SOUTHERN COUNTIES FUELS 154426 110‐4120‐427022 FUEL 11.16 12/01/2023 2533257‐IN SOUTHERN COUNTIES FUELS 154426 110‐4140‐427022 FUEL 13.5 12/01/2023 2533257‐IN SOUTHERN COUNTIES FUELS 154426 110‐2161‐427022 FUEL 33.01 12/01/2023 2533257‐IN SOUTHERN COUNTIES FUELS 154426 110‐2162‐427022 FUEL 13.32 12/01/2023 2533257‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL ‐59.87 Vendor 01336 ‐ SOUTH BAY REGIONAL PUBLIC SAFETY TRAINING CONSORTIUM Total: 499 Vendor: 1182 ‐ SOUTHERN COUNTIES FUELS12/01/2023 2533257‐IN SOUTHERN COUNTIES FUELS 154426 110‐2110‐427022 FUEL 1019.0612/15/2023 23‐1228 SOUNDSCAPES ELECTRIC SECU154425 645‐4161‐427001 GATE ACCESS 375 Vendor 01030 ‐ SOUNDSCAPES ELECTRIC SECURITY & AUDIO VIDEO Total: 8663.5 Vendor: 01336 ‐ SOUTH BAY REGIONAL PUBLIC SAFETY TRAINING CONSORTIUM 01/16/2024 224345 SOUTH BAY REGIONAL PUBLIC154524 110‐2110‐416003 Basic Dispatch Academy Regist 499 12/15/2023 23‐1221 SOUNDSCAPES ELECTRIC SECU154425 645‐4161‐427001 GATE ACCESS 93.75 12/15/2023 23‐1226 SOUNDSCAPES ELECTRIC SECU154425 657‐4170‐425003 GATE ACCESS 7726 12/15/2023 23‐1228 SOUNDSCAPES ELECTRIC SECU154425 622‐4152‐427001 GATE ACCESS 375 Vendor 01378 ‐ RP LANDSCAPING Total: 9533
Vendor: 01575 ‐ SEALMASTER BAKERSFIELD01/04/2024 67630 SEALMASTER BAKERSFIELD 154523 110‐4140‐441005 MISC TOOLS 18846.41 Vendor 01575 ‐ SEALMASTER BAKERSFIELD Total: 18846.41
Vendor: 01030 ‐ SOUNDSCAPES ELECTRIC SECURITY & AUDIO VIDEO12/15/2023 23‐1221 SOUNDSCAPES ELECTRIC SECU154425 622‐4152‐427001 GATE ACCESS 93.75 1 of 30
23 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 12/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 110‐7210‐427022 FUEL 47.47 12/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 110‐7210‐427022 FUEL 131.6512/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 110‐7413‐427022 FUEL 21.02 12/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 110‐4140‐427022 FUEL 10.89 12/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 110‐4142‐427022 FUEL 45.16 12/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 110‐4142‐427022 FUEL 18.54 12/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 110‐4120‐427022FUEL 912/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 110‐4120‐427022FUEL 0.8812/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 110‐4140‐427022 FUEL 93.67 12/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 110‐2162‐427022 FUEL 10.75 12/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL 107.4612/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL ‐48.1612/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 110‐2110‐427022 FUEL 821.8312/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 110‐2160‐427022 FUEL 60.51 12/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 110‐2161‐427022 FUEL 26.62 12/08/2023 2538188‐IN SOUTHERN COUNTIES FUELS 154426 622‐4151‐427022 FUEL 56.83 12/08/2023 2538188‐IN SOUTHERN COUNTIES FUELS 154426 622‐4152‐427022 FUEL 240.3 12/08/2023 2538188‐IN SOUTHERN COUNTIES FUELS 154426 645‐4160‐427022 FUEL 263.5512/08/2023 2538188‐IN SOUTHERN COUNTIES FUELS 154426 119‐4110‐427022 FUEL 15.33 12/08/2023 2538188‐IN SOUTHERN COUNTIES FUELS 154426 120‐3110‐427022FUEL 3.36 12/08/2023 2538188‐IN SOUTHERN COUNTIES FUELS 154426 565‐7215‐427022 FUEL 159.0412/08/2023 2538188‐IN SOUTHERN COUNTIES FUELS 154426 110‐4142‐427022 FUEL 19.67 12/08/2023 2538188‐IN SOUTHERN COUNTIES FUELS 154426 110‐7210‐427022 FUEL 139.7 12/08/2023 2538188‐IN SOUTHERN COUNTIES FUELS 154426 110‐7413‐427022 FUEL 22.34 12/08/2023 2538188‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL 30.25 12/08/2023 2538188‐IN SOUTHERN COUNTIES FUELS 154426 110‐4120‐427022FUEL 9.5512/08/2023 2538188‐IN SOUTHERN COUNTIES FUELS 154426 110‐4140‐427022 FUEL 11.55 12/08/2023 2538188‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL ‐51.1412/08/2023 2538188‐IN SOUTHERN COUNTIES FUELS 154426 110‐2110‐427022 FUEL 872.0712/08/2023 2538188‐IN SOUTHERN COUNTIES FUELS 154426 110‐2161‐427022 FUEL 28.25 12/08/2023 2538188‐IN SOUTHERN COUNTIES FUELS 154426 110‐2162‐427022 FUEL 11.4 12/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 622‐4152‐427022 FUEL 189.7512/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 645‐4160‐427022 FUEL 271.7612/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 645‐4160‐427022 FUEL 15.91 12/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 565‐7215‐427022FUEL 1.1 12/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 622‐4151‐427022 FUEL 58.6 12/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 622‐4152‐427022 FUEL 247.8 12/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 119‐4110‐427022 FUEL 15.81 12/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 120‐3110‐427022FUEL 3.4612/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 565‐7215‐427022 FUEL 164 12/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 110‐7210‐427022 FUEL 144.0612/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 110‐7210‐427022 FUEL 28.03 12/05/2023 2535212‐IN SOUTHERN COUNTIES FUELS 154426 110‐7413‐427022 FUEL 23.01 1 of 30
24 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 12/19/2023 2545522‐IN SOUTHERN COUNTIES FUELS 154426 110‐4142‐427022 FUEL 15.24 12/19/2023 2545522‐IN SOUTHERN COUNTIES FUELS 154426 110‐7210‐427022 FUEL 108.2112/19/2023 2545522‐IN SOUTHERN COUNTIES FUELS 154426 110‐7413‐427022 FUEL 17.28 12/19/2023 2545522‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL ‐39.4712/19/2023 2545522‐IN SOUTHERN COUNTIES FUELS 154426 110‐4120‐427022FUEL 7.4 12/19/2023 2545522‐IN SOUTHERN COUNTIES FUELS 154426 110‐4140‐427022FUEL 8.9512/19/2023 2545522‐IN SOUTHERN COUNTIES FUELS 154426 110‐2161‐427022 FUEL 21.88 12/19/2023 2545522‐IN SOUTHERN COUNTIES FUELS 154426 110‐2162‐427022FUEL 8.83 12/19/2023 2545522‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL 24.22 12/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 645‐4160‐427022 FUEL 126.0512/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 645‐4160‐427022 FUEL 52.33 12/19/2023 2545522‐IN SOUTHERN COUNTIES FUELS 154426 110‐2110‐427022 FUEL 675.4512/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 622‐4151‐427022 FUEL 27.18 12/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 622‐4152‐427022 FUEL 624.1412/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 622‐4152‐427022 FUEL 114.9312/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 120‐3110‐427022FUEL 1.61 12/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 565‐7215‐427022FUEL 3.6312/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 565‐7215‐427022 FUEL 76.07 12/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 110‐7210‐427022 FUEL 66.82 12/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 110‐7413‐427022 FUEL 10.65 12/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 119‐4110‐427022FUEL 7.33 12/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 110‐4142‐427022FUEL 9.4112/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 110‐4142‐427022 FUEL 87.71 12/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 110‐7210‐427022 FUEL 92.2 12/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 110‐4120‐427022FUEL 1.7112/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 110‐4140‐427022FUEL 5.5312/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 110‐4140‐427022 FUEL 181.9312/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 110‐4120‐427022FUEL 4.5712/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 110‐2162‐427022FUEL 5.4512/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL 166.1112/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL ‐24.1312/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 110‐2110‐427022 FUEL 417.0812/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 110‐2160‐427022 FUEL 117.5112/15/2023 2542633‐IN SOUTHERN COUNTIES FUELS 154426 110‐2161‐427022 FUEL 13.51 12/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 622‐4152‐427022 FUEL 226.4612/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 645‐4160‐427022 FUEL 26.94 12/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 645‐4160‐427022 FUEL 248.3612/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 565‐7215‐427022FUEL 1.8712/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 622‐4151‐427022 FUEL 53.56 12/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 622‐4152‐427022 FUEL 321.3712/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 119‐4110‐427022 FUEL 14.45 12/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 120‐3110‐427022FUEL 3.1712/12/2023 2540239‐IN SOUTHERN COUNTIES FUELS 154426 565‐7215‐427022 FUEL 149.88 1 of 30
25 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 12/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 565‐7215‐427022 FUEL 239.5112/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 622‐4151‐427022 FUEL 85.58 12/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 622‐4152‐427022 FUEL 361.8912/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 119‐4110‐427022 FUEL 23.09 12/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 120‐3110‐427022FUEL 5.06 12/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 565‐7215‐427022FUEL 3.5512/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 110‐7210‐427022 FUEL 210.3912/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 110‐7210‐427022 FUEL 90.25 12/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 110‐7413‐427022 FUEL 33.6 12/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 110‐4140‐427022 FUEL 17.4 12/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 110‐4142‐427022 FUEL 29.63 12/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 110‐4142‐427022 FUEL 85.86 12/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 110‐4120‐427022FUEL 1.67 12/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 110‐4120‐427022 FUEL 14.39 12/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 110‐4140‐427022 FUEL 178.0912/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 110‐2162‐427022 FUEL 17.17 12/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL 188.312/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL ‐77.3412/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 110‐2110‐427022 FUEL 1313.2912/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 110‐2160‐427022 FUEL 115.0312/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 110‐2161‐427022 FUEL 42.54 12/22/2023 2548794‐IN SOUTHERN COUNTIES FUELS 154426 622‐4151‐427022 FUEL 52.99 12/22/2023 2548794‐IN SOUTHERN COUNTIES FUELS 154426 622‐4152‐427022 FUEL 224.0812/22/2023 2548794‐IN SOUTHERN COUNTIES FUELS 154426 645‐4160‐427022 FUEL 245.7512/22/2023 2548794‐IN SOUTHERN COUNTIES FUELS 154426 120‐3110‐427022FUEL 3.1312/22/2023 2548794‐IN SOUTHERN COUNTIES FUELS 154426 565‐7215‐427022 FUEL 148.3 12/22/2023 2548794‐IN SOUTHERN COUNTIES FUELS 154426 110‐7413‐427022 FUEL 20.81 12/22/2023 2548794‐IN SOUTHERN COUNTIES FUELS 154426 119‐4110‐427022 FUEL 14.3 12/22/2023 2548794‐IN SOUTHERN COUNTIES FUELS 154426 110‐4140‐427022 FUEL 10.77 12/22/2023 2548794‐IN SOUTHERN COUNTIES FUELS 154426 110‐4142‐427022 FUEL 18.35 12/22/2023 2548794‐IN SOUTHERN COUNTIES FUELS 154426 110‐7210‐427022 FUEL 130.2712/22/2023 2548794‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL 27.8512/22/2023 2548794‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL ‐47.6512/22/2023 2548794‐IN SOUTHERN COUNTIES FUELS 154426 110‐4120‐427022FUEL 8.91 12/22/2023 2548794‐IN SOUTHERN COUNTIES FUELS 154426 110‐2110‐427022 FUEL 813.1912/22/2023 2548794‐IN SOUTHERN COUNTIES FUELS 154426 110‐2161‐427022 FUEL 26.34 12/22/2023 2548794‐IN SOUTHERN COUNTIES FUELS 154426 110‐2162‐427022 FUEL 10.63 12/19/2023 2545522‐IN SOUTHERN COUNTIES FUELS 154426 622‐4151‐427022 FUEL 44.02 12/19/2023 2545522‐IN SOUTHERN COUNTIES FUELS 154426 622‐4152‐427022 FUEL 186.1212/19/2023 2545522‐IN SOUTHERN COUNTIES FUELS 154426 645‐4160‐427022 FUEL 204.1212/19/2023 2545522‐IN SOUTHERN COUNTIES FUELS 154426 119‐4110‐427022 FUEL 11.88 12/19/2023 2545522‐IN SOUTHERN COUNTIES FUELS 154426 120‐3110‐427022FUEL 2.6 12/19/2023 2545522‐IN SOUTHERN COUNTIES FUELS 154426 565‐7215‐427022 FUEL 123.18 1 of 30
26 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 12/26/2023 52454 STANISLAUS FOUNDATION 154434 510‐1910‐425003 DENTAL BENEFITS ADMIN 383.7 01/04/2024 52474 STANISLAUS FOUNDATION 154526 510‐1910‐436001 DENTAL BENEFITS 574.43 01/11/2024 52492 STANISLAUS FOUNDATION 154526 510‐1910‐436001 DENTAL BENEFITS 494 11/22/2023 52348 STANISLAUS FOUNDATION 154526 510‐1910‐436001 DENTAL BENEFITS 683 11/28/2023 52370 STANISLAUS FOUNDATION 154526 510‐1910‐425003 DENTAL BENEFITS ADMIN 383.7 12/20/2023 52434 STANISLAUS FOUNDATION 154434 510‐1910‐436001 DENTAL BENEFITS 327 01/16/2024 OCT ‐ DEC 2023 STANISLAUS COUNTY 154525 120‐3110‐372300 DEVELOPER FEES ‐ OCT ‐ DEC 2 ‐343.87 Vendor 275 ‐ STANISLAUS COUNTY Total: 34043.13
Vendor: 1368 ‐ STANISLAUS FOUNDATION11/16/2023 52330 STANISLAUS FOUNDATION 154526 510‐1910‐436001 DENTAL BENEFITS 1949 01/05/2024 5483 STANISLAUS COUNTY SHERIFF 154433 110‐2110‐416003 STOP EVOC Training ‐ DEC 202 300 Vendor 01100 ‐ STANISLAUS COUNTY SHERIFF'S DEPT. Total: 300 Vendor: 275 ‐ STANISLAUS COUNTY01/16/2024 OCT ‐ DEC 2023 STANISLAUS COUNTY 154525 120‐203‐0000 DEVELOPER FEES ‐ OCT ‐ DEC 2 34387 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 645‐4160‐427022 FUEL 9.9712/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 645‐4160‐427022 FUEL 151.22 Vendor 1182 ‐ SOUTHERN COUNTIES FUELS Total: 19313.25
Vendor: 01100 ‐ STANISLAUS COUNTY SHERIFF'S DEPT.12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 622‐4151‐427022 FUEL 32.61 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 622‐4152‐427022 FUEL 118.97 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 622‐4152‐427022 FUEL 137.88 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 120‐3110‐427022FUEL 1.93 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 565‐7215‐427022 FUEL 91.26 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 565‐7215‐427022FUEL 0.69 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 119‐4110‐427022FUEL 8.8 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 110‐7210‐427022 FUEL 17.57 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 110‐7210‐427022 FUEL 80.16 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 110‐7413‐427022 FUEL 12.81 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 110‐4140‐427022FUEL 6.63 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 110‐4142‐427022 FUEL 16.72 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 110‐4142‐427022 FUEL 11.29 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 110‐4120‐427022FUEL 5.48 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 110‐4120‐427022FUEL 0.33 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 110‐4140‐427022 FUEL 34.68 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 110‐2162‐427022FUEL 6.54 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL 41.58 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 110‐218‐0000 FUEL ‐29.07 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 110‐2110‐427022 FUEL 500.38 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 110‐2160‐427022 FUEL 22.4 12/29/2023 2551832‐IN SOUTHERN COUNTIES FUELS 154426 110‐2161‐427022 FUEL 16.21 12/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 622‐4152‐427022 FUEL 610.97 12/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 645‐4160‐427022 FUEL 51.22 12/27/2023 2549103‐IN SOUTHERN COUNTIES FUELS 154426 645‐4160‐427022 FUEL 396.88 1 of 30
27 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 11/29/2023 2198 SWIFT LAWN & GARDEN INC. 154437 288‐6244‐424009 IRRIGATION REPAIR 70601/02/2024 2220 SWIFT LAWN & GARDEN INC. 154529 285‐6220‐425015 SWIFT ‐ BURCHELL HILL MONT 7712.99 11/24/2023 2148 SWIFT LAWN & GARDEN INC. 154437 288‐6243‐425015 SWIFT ‐ SUNSET MEADOWS M 639.33 11/29/2023 2196 SWIFT LAWN & GARDEN INC. 154437 285‐6220‐424009 IRRIGATION REPAIR & TREE W 1367 11/29/2023 2197 SWIFT LAWN & GARDEN INC. 154437 288‐6243‐424009 IRRIGATION REPAIR 32011/24/2023 2145 SWIFT LAWN & GARDEN INC. 154437 285‐6220‐425015 SWIFT ‐ BURCHELL HILL MONT 7712.99 11/24/2023 2146 SWIFT LAWN & GARDEN INC. 154437 288‐6242‐425015 SWIFT ‐ REINMAN COURT LLM 311.74 11/24/2023 2147 SWIFT LAWN & GARDEN INC. 154437 288‐6244‐425015 SWIFT ‐ STERLING HILLS MONT 958.9310/02/2023 2043 SWIFT LAWN & GARDEN INC. 154437 285‐6220‐424009 IRRIGATION REPAIR & TREE W 2234 10/30/2023 2120 SWIFT LAWN & GARDEN INC. 154437 288‐6243‐424009 IRRIGATION REPAIR 181710/30/2023 2121 SWIFT LAWN & GARDEN INC. 154437 285‐6220‐424009 IRRIGATION REPAIR & TREE W 3043 Vendor 1556 ‐ SUTTER HEALTH PLUS Total: 70571.15
Vendor: 1328 ‐ SWIFT LAWN & GARDEN INC.09/26/2023 2040 SWIFT LAWN & GARDEN INC. 154437 288‐6244‐424009 IRRIGATION REPAIRS 71609/26/2023 2041 SWIFT LAWN & GARDEN INC. 154437 285‐6220‐424007 IRRIGATION REPAIR & TREE W 224 12/15/2023 WD‐0261030 STATE WATER RESOURCES CO154436 235‐1910‐425003 KERR PARK ‐ STANISLAUS RIVE 156 Vendor 1387 ‐ STATE WATER RESOURCES CONTROL BOARD Total: 156 Vendor: 1556 ‐ SUTTER HEALTH PLUS01/03/2024 2940234 SUTTER HEALTH PLUS 154528 110‐219‐1100 HEALTH BENEFITS ‐ FEBRUARY 70571.15 01/06/2024 3556525119 STAPLES BUSINESS ADVANTAG154527 622‐4153‐427006 OFFICE SUPPLIES 4.38 01/06/2024 3556525119 STAPLES BUSINESS ADVANTAG154527 645‐4161‐427006 OFFICE SUPPLIES 4.38 Vendor 1163 ‐ STAPLES BUSINESS ADVANTAGE Total: 1642.7
Vendor: 1387 ‐ STATE WATER RESOURCES CONTROL BOARD12/23/2023 3555380719 STAPLES BUSINESS ADVANTAG154435 622‐4153‐427006 OFFICE SUPPLIES 51.24 12/23/2023 3555380719 STAPLES BUSINESS ADVANTAG154435 645‐4161‐427006 OFFICE SUPPLIES 51.2401/06/2024 3556525119 STAPLES BUSINESS ADVANTAG154527 110‐1310‐427006 OFFICE SUPPLIES 4.38 12/23/2023 3555380719 STAPLES BUSINESS ADVANTAG154435 110‐1310‐427006 OFFICE SUPPLIES 51.25 12/23/2023 3555380718 STAPLES BUSINESS ADVANTAG154435 110‐1310‐427006 OFFICE SUPPLIES 39.5812/23/2023 3555380718 STAPLES BUSINESS ADVANTAG154435 622‐4153‐427006 OFFICE SUPPLIES 39.5912/23/2023 3555380718 STAPLES BUSINESS ADVANTAG154435 645‐4161‐427006 OFFICE SUPPLIES 39.5901/05/2024 3554470016 STAPLES BUSINESS ADVANTAG154435 110‐2162‐427001 Office Supplies ‐ Animal Shelte 38.91 01/05/2024 3554812038 STAPLES BUSINESS ADVANTAG154435 110‐2110‐427001 Office Supplies 295.21 01/05/2024 3555069545 STAPLES BUSINESS ADVANTAG154435 110‐2110‐427001 Office Supplies 104.8 12/21/2023 3554254328 STAPLES BUSINESS ADVANTAG154435 110‐2110‐427001 Office Suplies 230.0801/05/2024 3554470016 STAPLES BUSINESS ADVANTAG154435 110‐2160‐427006 Office Supplies ‐ Animal Shelte 77.81 01/05/2024 3554470016 STAPLES BUSINESS ADVANTAG154435 110‐2161‐427001 Office Supplies ‐ Animal Shelte 77.8112/21/2023 3552183009 STAPLES BUSINESS ADVANTAG154435 110‐2110‐427001 Office Supplies 332.03 12/21/2023 3554121145 STAPLES BUSINESS ADVANTAG154435 110‐2110‐427001 Office Supplies 81.62 12/21/2023 3554254327 STAPLES BUSINESS ADVANTAG154435 110‐2110‐427001 Office Supplies 70.58 Vendor 1368 ‐ STANISLAUS FOUNDATION Total: 4794.83
Vendor: 1163 ‐ STAPLES BUSINESS ADVANTAGE12/21/2023 3552117523 STAPLES BUSINESS ADVANTAG154435 110‐2161‐427001 Office Supplies ‐ Animal Shelte 38.58 12/21/2023 3552117523 STAPLES BUSINESS ADVANTAG154435 110‐2162‐427001 Office Supplies ‐ Animal Shelte 9.64 1 of 30
28 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 110‐2110‐420003 INTERNET 96.26 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 110‐2161‐427001 SUPPLIES 236.8 01/10/2024 025‐452012 TYLER TECHNOLOGIES INC. 154532 645‐4161‐425012 SOFTWARE SUPPORT 145 Vendor 1583 ‐ TYLER TECHNOLOGIES INC. Total: 21480.1
Vendor: 978 ‐ U.S. BANK12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 110‐1910‐420003 INTERNET 96.27 12/31/2023 025‐451107 TYLER TECHNOLOGIES INC. 154532 622‐4153‐425012 SOFTWARE SUPPORT 66.55 12/31/2023 025‐451107 TYLER TECHNOLOGIES INC. 154532 645‐4161‐425012 SOFTWARE SUPPORT 66.5501/10/2024 025‐452011 TYLER TECHNOLOGIES INC. 154532 645‐4161‐425012 SOFTWARE SUPPORT 72.5 12/27/2023 025‐449965 TYLER TECHNOLOGIES INC. 154532 645‐4161‐425012 SOFTWARE SUPPORT 14512/31/2023 025‐4450640 TYLER TECHNOLOGIES INC. 154532 622‐4153‐425012 SOFTWARE SUPPORT 10166 12/31/2023 025‐4450640 TYLER TECHNOLOGIES INC. 154532 645‐4161‐425012 SOFTWARE SUPPORT 10166 12/27/2023 025‐449964 TYLER TECHNOLOGIES INC. 154532 622‐4153‐425012 SOFTWARE SUPPORT 181.2512/27/2023 025‐449964 TYLER TECHNOLOGIES INC. 154532 645‐4161‐425012 SOFTWARE SUPPORT 181.2512/27/2023 025‐449965 TYLER TECHNOLOGIES INC. 154532 622‐4153‐425012 SOFTWARE SUPPORT 145 Vendor 295 ‐ TURF STAR INC. Total: 144796.3
Vendor: 1583 ‐ TYLER TECHNOLOGIES INC.11/30/2023 025‐447923 TYLER TECHNOLOGIES INC. 154532 645‐4161‐425012 SOFTWARE SUPPORT 72.5 12/13/2023 025‐449099 TYLER TECHNOLOGIES INC. 154442 645‐4161‐425012 SOFTWARE SUPPORT 72.5 12/13/2023 0081633‐IN TESCO CONTROLS 154440 644‐4169‐442001 SCADA System Upgrade Projec 3505 Vendor 285 ‐ TESCO CONTROLS Total: 14020
Vendor: 295 ‐ TURF STAR INC.12/27/2023 7309445‐01 TURF STAR INC. 154441 644‐4169‐442001 Purchase Lynx Smart Satellite I 144796.3 01/10/2024 128 TAURUS ELECTRICAL MAINTEN154531 110‐4142‐425003 MAINTENANCE AND REPAIRS 536 Vendor 01551 ‐ TAURUS ELECTRICAL MAINTENANCE SERVICES Total: 5928.6 Vendor: 285 ‐ TESCO CONTROLS12/13/2023 0081633‐IN TESCO CONTROLS 154440 621‐4159‐442001 SCADA System Upgrade Projec 10515 Vendor 01039 ‐ T.P. EXPRESS INC. Total: 165
Vendor: 01551 ‐ TAURUS ELECTRICAL MAINTENANCE SERVICES12/10/2023 124 TAURUS ELECTRICAL MAINTEN154531 110‐4142‐425003 MAINTENANCE AND REPAIRS 5392.6 12/01/2023 18 T & S CONSTRUCTION CO. INC 154438 623‐4159‐442001 T & S CONSTRUCTION ‐ SEWER 49602.31 Vendor 01418 ‐ T & S CONSTRUCTION CO. INC. Total: 336874.08 Vendor: 01039 ‐ T.P. EXPRESS INC.01/02/2024 38090 T.P. EXPRESS INC. 154439 645‐4160‐425003 RESTROOM TRAILER 16512/20/2023 LW‐1046015 SWRCB ACCOUNTING OFFICE 154530 645‐4160‐425003 ANNUAL FEES 44511.94 Vendor 803 ‐ SWRCB ACCOUNTING OFFICE Total: 44511.94
Vendor: 01418 ‐ T & S CONSTRUCTION CO. INC.12/01/2023 18 T & S CONSTRUCTION CO. INC 154438 621‐4159‐442001 T & S CONSTRUCTION ‐ SEWER 287271.77 01/02/2024 2222 SWIFT LAWN & GARDEN INC. 154529 288‐6244‐425015 SWIFT ‐ STERLING HILLS MONT 958.93 01/02/2024 2223 SWIFT LAWN & GARDEN INC. 154529 288‐6243‐425015 SWIFT ‐ SUNSET MEADOWS M 639.33 Vendor 1328 ‐ SWIFT LAWN & GARDEN INC. Total: 29672.98 Vendor: 803 ‐ SWRCB ACCOUNTING OFFICE01/02/2024 2221 SWIFT LAWN & GARDEN INC. 154529 288‐6242‐425015 SWIFT ‐ REINMAN COURT LLM 311.74 1 of 30
29 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 12/22/2023 ADM‐3 8860 12/22/23 U.S. BANK 154533 110‐1130‐416002 SEMINARS & CONFERENCES 322.96 12/22/2023 ADM‐3 8860 12/22/23 U.S. BANK 154533 110‐1130‐416005 SEMINARS & CONFERENCES 25012/22/2023 ADM‐3 8860 12/22/23 U.S. BANK 154533 110‐1130‐416002 SEMINARS & CONFERENCES 39.3312/22/2023 ADM‐3 8860 12/22/23 U.S. BANK 154533 110‐1130‐416002 SEMINARS & CONFERENCES 27.7512/22/2023 ADM‐3 8860 12/22/23 U.S. BANK 154533 110‐1130‐416002 SEMINARS & CONFERENCES 471.08 12/22/2023 ADM‐3 8860 12/22/23 U.S. BANK 154533 110‐1130‐416002 SEMINARS & CONFERENCES 11.1712/22/2023 ADM‐3 8860 12/22/23 U.S. BANK 154533 110‐1130‐416002 SEMINARS & CONFERENCES 5.4612/22/2023 ADM‐3 8860 12/22/23 U.S. BANK 154533 110‐1130‐416002 SEMINARS & CONFERENCES 41.3112/22/2023 ADM‐3 8860 12/22/23 U.S. BANK 154533 110‐1130‐416002 SEMINARS & CONFERENCES 379.912/22/2023 ADM‐3 8860 12/22/23 U.S. BANK 154533 110‐1130‐416002 SEMINARS & CONFERENCES 22.8712/22/2023 ADM‐3 8860 12/22/23 U.S. BANK 154533 110‐1130‐416002 SEMINARS & CONFERENCES 16.7112/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 645‐4161‐427006 SUPPLIES 117 12/22/2023 ADM‐2 4894 12/22/23 U.S. BANK 154533 110‐1910‐427001 MONTHLY SUBSCRIPTION 19.9912/22/2023 ADM‐2 4894 12/22/23 U.S. BANK 154533 110‐1910‐427006 CONFERENCE SUPPLIES 2012/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 645‐4161‐427006 SUPPLIES 30.2 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 645‐4161‐427006 SUPPLIES 78.06 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 645‐4161‐427006 SUPPLIES 54.03 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 645‐4161‐427001 SUPPLIES 40.02 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 645‐4161‐427006 SUPPLIES 16.25 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 645‐4161‐427006 SUPPLIES ‐78.06 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 645‐4160‐441006 COMPUTERS 1293.612/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 645‐4161‐427001 SUPPLIES 42.27 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 645‐4161‐427001 SUPPLIES 32.5 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 622‐4153‐441006 COMPUTERS 1293.61 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 645‐4160‐427006 SUPPLIES 43.79 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 645‐4160‐427006 SUPPLIES 0.9 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 622‐4153‐441005 SUPPLIES 54.02 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 622‐4153‐441005 SUPPLIES 16.25 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 622‐4153‐441005 SUPPLIES 30.2 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 622‐4153‐441005 SUPPLIES 11712/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 622‐4153‐427001 SUPPLIES 40.03 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 622‐4153‐427006 SUPPLIES 43.78 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 622‐4153‐427006 SUPPLIES 0.89 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 525‐1910‐441006 PC ‐ ANIMAL CONTROL 2719.0412/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 622‐4153‐427001 SUPPLIES 32.5 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 622‐4153‐427001 SUPPLIES 42.26 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 525‐1910‐425012 MICROSOFT 49.99 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 525‐1910‐441005 SUPPLIES 216.7 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 525‐1910‐441005 SUPPLIES 216.7 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 525‐1910‐425012 MICROSOFT 49.99 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 525‐1910‐425012 MICROSOFT 49.99 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 525‐1910‐425012 MICROSOFT 49.99 12/22/2023 ADM‐1 1899 12/22/23 U.S. BANK 154533 110‐2162‐425003 SUPPLIES 236.79 1 of 30
30 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 12/22/2023 PD‐1 9825 12/22/23 U.S. BANK 154533 110‐2110‐427004 SUPPLIES 61.31 12/22/2023 PD‐1 9825 12/22/23 U.S. BANK 154533 110‐2110‐427004 SUPPLIES 77.01 12/22/2023 FAC‐3 1921 12/22/23 U.S. BANK 154533 117‐7460‐424001 SUPPLIES 300.08 12/22/2023 PD‐1 9825 12/22/23 U.S. BANK 154533 110‐2110‐427004 SUPPLIES 18.41 12/22/2023 PD‐1 9825 12/22/23 U.S. BANK 154533 110‐2110‐427004 SUPPLIES 44.26 12/22/2023 FAC‐3 1921 12/22/23 U.S. BANK 154533 110‐7413‐427006 SUPPLIES 254.63 12/22/2023 FAC‐3 1921 12/22/23 U.S. BANK 154533 110‐7413‐427006 SUPPLIES 16.25 12/22/2023 FAC‐3 1921 12/22/23 U.S. BANK 154533 117‐7440‐424001 SUPPLIES 60.21 12/22/2023 FAC‐3 1921 12/22/23 U.S. BANK 154533 110‐7413‐424001 SUPPLIES 65.95 12/22/2023 FAC‐3 1921 12/22/23 U.S. BANK 154533 110‐7413‐427006 SUPPLIES 66.1 12/22/2023 FAC‐3 1921 12/22/23 U.S. BANK 154533 110‐7413‐427006 SUPPLIES 486.92 12/22/2023 FAC‐3 1921 12/22/23 U.S. BANK 154533 110‐2161‐425003 SUPPLIES 8412/22/2023 FAC‐3 1921 12/22/23 U.S. BANK 154533 110‐2162‐425003 SUPPLIES 2112/22/2023 FAC‐3 1921 12/22/23 U.S. BANK 154533 110‐7413‐424001 SUPPLIES 66.59 12/22/2023 FAC‐2 1383 12/22/23 U.S. BANK 154533 232‐7340‐442001 MONTHLY BREAKFASTS 677.6212/22/2023 FAC‐2 1383 12/22/23 U.S. BANK 154533 744‐7340‐427004 SENIOR CENTER SUPPLIES 325.07 12/22/2023 FAC‐3 1921 12/22/23 U.S. BANK 154533 110‐2160‐425003 SUPPLIES 105 12/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 232‐7340‐442001 SUPPLIES 174.44 12/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 744‐7340‐427004 SUPPLIES 766.79 12/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 744‐7340‐427004 SUPPLIES 123.98 12/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 232‐7340‐442001 SUPPLIES 105.98 12/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 232‐7340‐442001 SUPPLIES 1302.812/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 232‐7340‐442001 SUPPLIES 55.4 12/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 118‐7340‐427006 SUPPLIES 8.23 12/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 118‐7340‐427006 SUPPLIES 39.06 12/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 118‐7340‐427006 SUPPLIES 69.92 12/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 118‐7320‐427006 SUPPLIES 15.18 12/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 118‐7340‐427001 SUPPLIES 38.04 12/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 118‐7340‐427006 SUPPLIES 62.94 12/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 117‐7460‐427006 SUPPLIES 140.88 12/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 110‐7413‐427006 SUPPLIES 22.41 12/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 117‐7460‐427006 SUPPLIES 45.4 12/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 117‐7460‐427006 SUPPLIES 36.36 12/22/2023 ADM‐5 5470 12/22/23 U.S. BANK 154533 110‐1910‐427006 SUPPLIES 40.84 12/22/2023 ADM‐5 5470 12/22/23 U.S. BANK 154533 110‐1910‐427006 SUPPLIES 160.81 12/22/2023 FAC‐1 1563 12/22/23 U.S. BANK 154533 110‐1910‐434000 SUPPLIES 127.18 12/22/2023 ADM‐5 5470 12/22/23 U.S. BANK 154533 110‐1120‐416002 AWARDS 316.27 12/22/2023 ADM‐5 5470 12/22/23 U.S. BANK 154533 110‐1120‐427001 SUPPLIES 21.66 12/22/2023 ADM‐5 5470 12/22/23 U.S. BANK 154533 110‐1120‐429000 SUPPLIES 40.09 12/22/2023 ADM‐3 8860 12/22/23 U.S. BANK 154533 110‐1130‐427001 SEMINARS & CONFERENCES 23.0512/22/2023 ADM‐4 5334 12/22/23 U.S. BANK 154533 270‐1910‐425003 MONTHLY SUBSCRIPTION 29.9912/22/2023 ADM‐4 5334 12/22/23 U.S. BANK 154533 270‐1910‐425003 MONTHLY SUBSCRIPTION 49 12/22/2023 ADM‐3 8860 12/22/23 U.S. BANK 154533 110‐1130‐427001 SEMINARS & CONFERENCES 17.55 1 of 30
31 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 12/22/2023 PW‐2 7866 12/22/23 U.S. BANK 154533 284‐6210‐427006 SUPPLIES 92.83 12/22/2023 PW‐3 6435 12/22/23 U.S. BANK 154533 645‐4160‐427001 SUPPLIES 86.68 12/22/2023 PW‐1 0327 12/22/23 U.S. BANK 154533 645‐4160‐425003 PERMIT FEES 1181.58 12/22/2023 PW‐1 0327 12/22/23 U.S. BANK 154533 645‐4160‐427006 WELL SUPPLIES 3358.26 12/22/2023 PW‐2 7866 12/22/23 U.S. BANK 154533 110‐4140‐427006 SUPPLIES 61.75 12/22/2023 PD‐9‐1 5398 12/22/23 U.S. BANK 154533 746‐2110‐427004 SUPPLIES 710.3112/22/2023 PW‐1 0327 12/22/23 U.S. BANK 154533 110‐4142‐427006 SUPPLIES 270.73 12/22/2023 PW‐1 0327 12/22/23 U.S. BANK 154533 110‐4142‐427006 SUPPLIES 232.22 12/22/2023 PD‐9‐1 5398 12/22/23 U.S. BANK 154533 110‐2110‐429000 POSTAGE 228.8 12/22/2023 PD‐9‐1 5398 12/22/23 U.S. BANK 154533 110‐2110‐429000 POSTAGE 66 12/22/2023 PD‐9‐1 5398 12/22/23 U.S. BANK 154533 746‐2110‐425003 SENIOR CENTER 1192.18 12/22/2023 PD‐9‐1 5398 12/22/23 U.S. BANK 154533 110‐2110‐427004 SUPPLIES 49.412/22/2023 PD‐9‐1 5398 12/22/23 U.S. BANK 154533 110‐2110‐427004 SUPPLIES 368.3312/22/2023 PD‐9‐1 5398 12/22/23 U.S. BANK 154533 110‐2110‐427004 NNO 145.4712/22/2023 PD‐9‐1 5398 12/22/23 U.S. BANK 154533 110‐2110‐416003 CONFERENCE 17512/22/2023 PD‐9‐1 5398 12/22/23 U.S. BANK 154533 110‐2110‐425003 K9 INSURANCE 205.35 12/22/2023 PD‐9‐1 5398 12/22/23 U.S. BANK 154533 110‐2110‐425003 SUBSCRIPTION 12.99 12/22/2023 PD‐8 9262 12/22/23 U.S. BANK 154533 110‐2110‐416003 TRAINING 2366.55 12/22/2023 PD‐9 8974 12/22/23 U.S. BANK 154533 110‐2110‐427004 SUPPLIES 21.22 12/22/2023 PD‐9‐1 5398 12/22/23 U.S. BANK 154533 110‐2110‐416002 TRAINING 846.6512/22/2023 PD‐5 2766 12/22/23 U.S. BANK 154533 110‐2110‐427004 SUPPLIES 360.7612/22/2023 PD‐6 4738 12/22/23 U.S. BANK 154533 110‐2140‐427010 SUPPLIES 53.26 12/22/2023 PD‐7 1417 12/22/23 U.S. BANK 154533 110‐2140‐427010 RANGE SUPPLIES 7.5612/22/2023 PD‐3 6477 12/22/23 U.S. BANK 154533 110‐2161‐427006 SUPPLIES 264.4112/22/2023 PD‐3 6477 12/22/23 U.S. BANK 154533 110‐2162‐427006 SUPPLIES 132.2112/22/2023 PD‐4 8002 12/22/23 U.S. BANK 154533 110‐2110‐427004 SUPPLIES 139.8 12/22/2023 PD‐3 6477 12/22/23 U.S. BANK 154533 110‐2140‐427010 LOCKSMITH 14.63 12/22/2023 PD‐3 6477 12/22/23 U.S. BANK 154533 110‐2160‐427006 SUPPLIES 264.4112/22/2023 PD‐3 6477 12/22/23 U.S. BANK 154533 110‐2110‐427004 LOCKSMITH 12.49 12/22/2023 PD‐3 6477 12/22/23 U.S. BANK 154533 110‐2110‐427022 FUEL 36.3512/22/2023 PD‐2 9866 12/22/23 U.S. BANK 154533 110‐2110‐416003 CONFERENCE 23.6712/22/2023 PD‐2 9866 12/22/23 U.S. BANK 154533 110‐2110‐416003 CONFERENCE 15.8512/22/2023 PD‐2 9866 12/22/23 U.S. BANK 154533 110‐2110‐427022 CONFERENCE 34.0412/22/2023 PD‐2 9866 12/22/23 U.S. BANK 154533 110‐2110‐416003 CONFERENCE 9.5 12/22/2023 PD‐2 9866 12/22/23 U.S. BANK 154533 110‐2110‐416003 CONFERENCE 17.1512/22/2023 PD‐2 9866 12/22/23 U.S. BANK 154533 110‐2110‐416003 CONFERENCE 21.8512/22/2023 PD‐2 9866 12/22/23 U.S. BANK 154533 110‐2110‐416003 CONFERENCE 31.0612/22/2023 PD‐2 9866 12/22/23 U.S. BANK 154533 110‐2110‐416003 CONFERENCE 9.5 12/22/2023 PD‐2 9866 12/22/23 U.S. BANK 154533 110‐2110‐416003 CONFERENCE 9.5 12/22/2023 PD‐2 9866 12/22/23 U.S. BANK 154533 110‐2110‐416003 CONFERENCE 29.0412/22/2023 PD‐2 9866 12/22/23 U.S. BANK 154533 110‐2110‐416003 CONFERENCE 621.04 12/22/2023 PD‐2 9866 12/22/23 U.S. BANK 154533 110‐2110‐416003 CONFERENCE 7.9 12/22/2023 PD‐1 9825 12/22/23 U.S. BANK 154533 110‐2140‐427010 PORTABLE REPAIR 255 1 of 30
32 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 12/22/2023 PW‐9‐2 7993 12/22/23 U.S. BANK 154533 622‐4151‐427006 SUPPLIES 67.76 12/22/2023 PW‐9‐2 7993 12/22/23 U.S. BANK 154533 622‐4151‐427006 SUPPLIES ‐315.98 12/22/2023 PW‐9‐2 7993 12/22/23 U.S. BANK 154533 622‐4151‐427006 SUPPLIES 142.4112/22/2023 PW‐9‐2 7993 12/22/23 U.S. BANK 154533 622‐4151‐427006 SUPPLIES 85.412/22/2023 PW‐9‐2 7993 12/22/23 U.S. BANK 154533 622‐4151‐427006 SUPPLIES 77.13 12/22/2023 PW‐9‐2 7993 12/22/23 U.S. BANK 154533 622‐4151‐424002 SUPPLIES 263.2412/22/2023 PW‐9‐2 7993 12/22/23 U.S. BANK 154533 622‐4151‐424003 SUPPLIES 650 12/22/2023 PW‐9‐2 7993 12/22/23 U.S. BANK 154533 622‐4151‐427001 SUPPLIES 545.9912/22/2023 PW‐9‐1 2106 12/22/23 U.S. BANK 154533 622‐4150‐425003 SUPPLIES 26.58 12/22/2023 PW‐9‐1 2106 12/22/23 U.S. BANK 154533 622‐4150‐425003 SUPPLIES 39.02 12/22/2023 PW‐9‐1 2106 12/22/23 U.S. BANK 154533 622‐4150‐425003 SUPPLIES 60.44 12/22/2023 PW‐9‐1 2106 12/22/23 U.S. BANK 154533 110‐4142‐427006 SUPPLIES 61.69 12/22/2023 PW‐9‐1 2106 12/22/23 U.S. BANK 154533 110‐4142‐427006 SUPPLIES 34.66 12/22/2023 PW‐9‐1 2106 12/22/23 U.S. BANK 154533 110‐4142‐427006 SUPPLIES 130.3612/22/2023 PW‐9‐1 2106 12/22/23 U.S. BANK 154533 110‐4142‐427006 SUPPLIES 89.77 12/22/2023 PW‐9‐1 2106 12/22/23 U.S. BANK 154533 110‐4142‐427006 SUPPLIES 74.28 12/22/2023 PW‐9‐1 2106 12/22/23 U.S. BANK 154533 110‐4142‐427006 SUPPLIES 62.86 12/22/2023 PW‐9‐1 2106 12/22/23 U.S. BANK 154533 110‐4142‐427006 SUPPLIES 794.6212/22/2023 PW‐9‐1 2106 12/22/23 U.S. BANK 154533 110‐4142‐427006 SUPPLIES 294.0812/22/2023 PW‐9‐1 2106 12/22/23 U.S. BANK 154533 110‐4142‐427006 SUPPLIES 30.33 12/22/2023 PW‐9 1731 12/22/23 U.S. BANK 154533 622‐4151‐427006 SUPPLIES 75.86 12/22/2023 PW‐9‐1 2106 12/22/23 U.S. BANK 154533 110‐4142‐427006 SUPPLIES 20 12/22/2023 PW‐9‐1 2106 12/22/23 U.S. BANK 154533 110‐4142‐427006 SUPPLIES 803.6712/22/2023 PW‐8 0283 12/22/23 U.S. BANK 154533 622‐4151‐427006 SUPPLIES 59.5 12/22/2023 PW‐8 0283 12/22/23 U.S. BANK 154533 622‐4151‐427006 SUPPLIES 270.83 12/22/2023 PW‐9 1731 12/22/23 U.S. BANK 154533 622‐4151‐427006 SUPPLIES 8.1312/22/2023 PW‐7 2141 12/22/23 U.S. BANK 154533 110‐4140‐427006 SUPPLIES 26 12/22/2023 PW‐6 6423 12/22/23 U.S. BANK 154533 110‐4140‐424003 REPAIR SUPPLIES 896.86 12/22/2023 PW‐6 6423 12/22/23 U.S. BANK 154533 622‐4152‐427006 SUPPLIES 171.52 12/22/2023 PW‐7 2141 12/22/23 U.S. BANK 154533 110‐4140‐427006 SUPPLIES 3048.56 12/22/2023 PW‐6 6423 12/22/23 U.S. BANK 154533 110‐4120‐424001 SUPPLIES 20.58 12/22/2023 PW‐6 6423 12/22/23 U.S. BANK 154533 110‐4120‐427006 SUPPLIES 22.83 12/22/2023 PW‐6 6423 12/22/23 U.S. BANK 154533 110‐4120‐427006 SUPPLIES 70 12/22/2023 PW‐5 9951 12/22/23 U.S. BANK 154533 110‐4140‐427006 SUPPLIES 34.66 12/22/2023 PW‐5 9951 12/22/23 U.S. BANK 154533 110‐4140‐427006 SUPPLIES 108.33 12/22/2023 PW‐5 9951 12/22/23 U.S. BANK 154533 110‐4140‐427006 SUPPLIES 194.37 12/22/2023 PW‐4 7041 12/22/23 U.S. BANK 154533 110‐7210‐427006 SUPPLIES 21.64 12/22/2023 PW‐4 7041 12/22/23 U.S. BANK 154533 110‐7210‐427022 SUPPLIES 215.67 12/22/2023 PW‐4 7041 12/22/23 U.S. BANK 154533 286‐6230‐427006 SUPPLIES 46.57 12/22/2023 PW‐3 6435 12/22/23 U.S. BANK 154533 645‐4160‐427006 REPAIRS & TEST 121.34 12/22/2023 PW‐3 6435 12/22/23 U.S. BANK 154533 645‐4160‐427006 SUPPLIES 55.8 12/22/2023 PW‐4 7041 12/22/23 U.S. BANK 154533 110‐7210‐427006 SUPPLIES 74.68 12/22/2023 PW‐3 6435 12/22/23 U.S. BANK 154533 645‐4160‐427006 SUPPLIES 22.28 1 of 30
33 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 12/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 110‐4120‐441006 SUPPLIES 43.34 12/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 110‐4140‐424003 SUPPLIES 220.6 12/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 110‐4120‐441005 SUPPLIES 42.24 12/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 110‐4120‐441005 SUPPLIES 488.3212/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 110‐4120‐441006 SUPPLIES 161.2512/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 110‐4120‐427006 SUPPLIES 9.74 12/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 110‐4120‐427006 SUPPLIES 30.96 12/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 110‐4120‐427006 SUPPLIES 151.7112/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 110‐4120‐424001 SUPPLIES 157.1212/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 110‐4120‐424001 SUPPLIES 29.52 12/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 110‐4120‐425003 SUPPLIES 16.25 12/22/2023 PW‐9‐C 4072 12/22/23 U.S. BANK 154533 110‐7210‐427006 SUPPLIES 21.63 12/22/2023 PW‐9‐D 4030 12/22/23 U.S. BANK 154533 645‐4160‐427006 SUPPLIES 59.83 12/22/2023 PW‐9‐E 4331 12/22/23 U.S. BANK 154533 645‐4160‐427006 SUPPLIES 35.17 12/22/2023 PW‐9‐B 8967 12/22/23 U.S. BANK 154533 645‐4160‐427001 SUBSCRIPTION 119.9412/22/2023 PW‐9‐C 4072 12/22/23 U.S. BANK 154533 110‐7210‐427006 SUPPLIES 7.13 12/22/2023 PW‐9‐C 4072 12/22/23 U.S. BANK 154533 110‐7210‐427006 SUPPLIES 20.56 12/22/2023 PW‐9‐B 8967 12/22/23 U.S. BANK 154533 622‐4152‐427001 SUPPLIES 9.17 12/22/2023 PW‐9‐B 8967 12/22/23 U.S. BANK 154533 645‐4160‐427001 SUPPLIES 49.53 12/22/2023 PW‐9‐B 8967 12/22/23 U.S. BANK 154533 645‐4160‐427001 SUPPLIES 9.17 12/22/2023 PW‐9‐A 1913 12/22/23 U.S. BANK 154533 645‐4160‐427001 SUPPLIES 183.5112/22/2023 PW‐9‐B 8967 12/22/23 U.S. BANK 154533 622‐4152‐427001 SUBSCRIPTION 119.9412/22/2023 PW‐9‐B 8967 12/22/23 U.S. BANK 154533 622‐4152‐427001 SUPPLIES 49.54 12/22/2023 PW‐9‐9 1855 12/22/23 U.S. BANK 154533 120‐3110‐427006 SUPPLIES 27.28 12/22/2023 PW‐9‐9 1855 12/22/23 U.S. BANK 154533 120‐3120‐425003 SUBSCRIPTION 19.9912/22/2023 PW‐9‐A 1913 12/22/23 U.S. BANK 154533 622‐4152‐427001 SUPPLIES 183.5112/22/2023 PW‐9‐8 8699 12/22/23 U.S. BANK 154533 657‐4170‐427006 SUPPLIES 4.32 12/22/2023 PW‐9‐7 0705 12/22/23 U.S. BANK 154533 110‐7210‐425016 WORK BOOTS 9012/22/2023 PW‐9‐7 0705 12/22/23 U.S. BANK 154533 110‐7210‐425016 WORK BOOTS 154.4112/22/2023 PW‐9‐8 8699 12/22/23 U.S. BANK 154533 645‐4160‐427006 SUPPLIES 331.6112/22/2023 PW‐9‐6 0689 12/22/23 U.S. BANK 154533 645‐4160‐427006 SUPPLIES 73.65 12/22/2023 PW‐9‐6 0689 12/22/23 U.S. BANK 154533 645‐4160‐427006 SUPPLIES 176.8412/22/2023 PW‐9‐7 0705 12/22/23 U.S. BANK 154533 110‐1120‐427001 SUPPLIES 29.88 12/22/2023 PW‐9‐4 6840 12/22/23 U.S. BANK 154533 110‐4140‐427006 SUPPLIES 81.25 12/22/2023 PW‐9‐4 6840 12/22/23 U.S. BANK 154533 110‐4140‐427006 SUPPLIES 140.8712/22/2023 PW‐9‐5 3978 12/22/23 U.S. BANK 154533 110‐4140‐427006 SUPPLIES 9.08 12/22/2023 PW‐9‐3 5072 12/22/23 U.S. BANK 154533 110‐4140‐427006 SUPPLIES 80.112/22/2023 PW‐9‐3 5072 12/22/23 U.S. BANK 154533 622‐4152‐427006 SUPPLIES 10.83 12/22/2023 PW‐9‐4 6840 12/22/23 U.S. BANK 154533 110‐4140‐427006 SUPPLIES 49.83 12/22/2023 PW‐9‐2 7993 12/22/23 U.S. BANK 154533 622‐4151‐427006 SUPPLIES 15112/22/2023 PW‐9‐2 7993 12/22/23 U.S. BANK 154533 622‐4151‐427006 SUPPLIES 151.7 12/22/2023 PW‐9‐3 5072 12/22/23 U.S. BANK 154533 110‐4140‐427006 SUPPLIES 1.5 12/22/2023 PW‐9‐2 7993 12/22/23 U.S. BANK 154533 622‐4151‐427006 SUPPLIES 315.98 1 of 30
34 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 01/05/2024 44017 VALLEY ENTRY SYSTEMS 154542 110‐2110‐425003 Service Call ‐ Gate Repair 93101/15/2024 44330 VALLEY ENTRY SYSTEMS 154542 110‐4120‐424001 GATE REPAIR 399 Vendor 566 ‐ VALLEY ENTRY SYSTEMS Total: 1330
01/12/2024 4377087 UBEO WEST LLC 154541 622‐4152‐423000 COPIER LEASE 28.65 01/12/2024 4377087 UBEO WEST LLC 154541 645‐4160‐423000 COPIER LEASE 28.65 Vendor 1278 ‐ UBEO WEST LLC Total: 1893.03
Vendor: 566 ‐ VALLEY ENTRY SYSTEMS01/12/2024 4377087 UBEO WEST LLC 154541 110‐2110‐423000 COPIER LEASE 155.8 01/12/2024 4377087 UBEO WEST LLC 154541 119‐4110‐423000 COPIER LEASE 28.6501/12/2024 4377087 UBEO WEST LLC 154541 120‐3110‐423000 COPIER LEASE 28.6501/09/2024 4371629 UBEO WEST LLC 154443 622‐4152‐423000 UBEO ‐ COPIER CONTRACT 152.1 01/09/2024 4371629 UBEO WEST LLC 154443 645‐4160‐423000 UBEO ‐ COPIER CONTRACT 152.1 01/12/2024 4377087 UBEO WEST LLC 154541 110‐1910‐423000 COPIER LEASE 101.59 01/09/2024 4371629 UBEO WEST LLC 154443 110‐2110‐423000 UBEO ‐ COPIER CONTRACT 608.4301/09/2024 4371629 UBEO WEST LLC 154443 119‐4110‐423000 UBEO ‐ COPIER CONTRACT 152.1 01/09/2024 4371629 UBEO WEST LLC 154443 120‐3110‐423000 UBEO ‐ COPIER CONTRACT 152.1 12/22/2023 PW‐9‐I 3674 12/22/23 U.S. BANK 154533 110‐7210‐427006 SUPPLIES 210.05 Vendor 978 ‐ U.S. BANK Total: 49517.38
Vendor: 1278 ‐ UBEO WEST LLC01/09/2024 4371629 UBEO WEST LLC 154443 110‐1910‐423000 UBEO ‐ COPIER CONTRACT 304.2112/22/2023 PW‐9‐H 9409 12/22/23 U.S. BANK 154533 565‐7215‐424002 REPAIR & PARTS 1298.26 12/22/2023 PW‐9‐I 3674 12/22/23 U.S. BANK 154533 110‐7210‐427006 SUPPLIES 106.9512/22/2023 PW‐9‐H 9409 12/22/23 U.S. BANK 154533 110‐7210‐425016 WORK BOOTS 206.8112/22/2023 PW‐9‐H 9409 12/22/23 U.S. BANK 154533 286‐6230‐427006 SUPPLIES 37.43 12/22/2023 PW‐9‐G 3847 12/22/23 U.S. BANK 154533 622‐4151‐424002 TIRES 430.2612/22/2023 PW‐9‐G 3847 12/22/23 U.S. BANK 154533 622‐4151‐427006 SUPPLIES 147.5912/22/2023 PW‐9‐G 3847 12/22/23 U.S. BANK 154533 622‐4151‐427006 SUPPLIES 102.2312/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 645‐4160‐427006 TRAINING 344.05 12/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 645‐4160‐427006 SUPPLIES 264.9712/22/2023 PW‐9‐G 3847 12/22/23 U.S. BANK 154533 622‐4151‐424001 SUPPLIES 965.2912/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 622‐4152‐427006 TRAINING 344.0412/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 645‐4160‐416002 TRAINING 19012/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 645‐4160‐427006 SUPPLIES 200.2 12/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 622‐4152‐424003 SUPPLIES 195.2912/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 622‐4152‐424003 SUPPLIES 528.7412/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 622‐4152‐424003 EQUIPMENT 301.42 12/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 110‐7210‐424003 SUPPLIES 80.19 12/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 119‐4110‐424001 SUPPLIES 363.4912/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 622‐4152‐424003 EQUIPMENT ‐140.7612/22/2023 PW‐9‐F 8903 12/22/23 U.S. BANK 154533 110‐4142‐424003 SUPPLIES 20.67 1 of 30
35 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 01/12/2024 49176‐49182 WHITE BRENNER LLP 154545 120‐3130‐425003 LEGAL SERVICES 125.7 01/12/2024 49176‐49182 WHITE BRENNER LLP 154545 622‐4152‐425003 LEGAL SERVICES 2272.4 Vendor 01331 ‐ WHITE BRENNER LLP Total: 21702.85
Vendor: 326 ‐ WILLE ELECTRIC SUPPLY CO INC.11/15/2023 48847‐448853 WHITE BRENNER LLP 154446 720‐3110‐425003 SERVICE THROUGH OCTOBER 167.201/12/2024 49176‐49182 WHITE BRENNER LLP 154545 110‐1610‐425003 LEGAL SERVICES 8401.65 01/12/2024 49176‐49182 WHITE BRENNER LLP 154545 120‐3120‐425003 LEGAL SERVICES 3916.9 11/15/2023 48847‐448853 WHITE BRENNER LLP 154446 120‐3130‐425003 SERVICE THROUGH OCTOBER 46.611/15/2023 48847‐448853 WHITE BRENNER LLP 154446 720‐3110‐425003 SERVICE THROUGH OCTOBER 41.811/15/2023 48847‐448853 WHITE BRENNER LLP 154446 720‐3110‐425003 SERVICE THROUGH OCTOBER 125.411/25/2023 29304 WGR SOUTHWEST INC. 154544 622‐4150‐425003 NSDW & VISUAL INSPECTION 200 Vendor 1560 ‐ WGR SOUTHWEST INC. Total: 2675
Vendor: 01331 ‐ WHITE BRENNER LLP11/15/2023 48847‐448853 WHITE BRENNER LLP 154446 110‐1610‐425003 SERVICE THROUGH OCTOBER 6605.209/09/2023 28944 WGR SOUTHWEST INC. 154445 720‐3110‐425003 MANDATORY INSPECTIONS 16509/09/2023 28944 WGR SOUTHWEST INC. 154445 720‐3110‐425003 MANDATORY INSPECTIONS 16509/09/2023 28944 WGR SOUTHWEST INC. 154445 720‐3110‐425003 MANDATORY INSPECTIONS 16509/09/2023 28944 WGR SOUTHWEST INC. 154445 720‐3110‐425003 MANDATORY INSPECTIONS 33009/09/2023 28944 WGR SOUTHWEST INC. 154445 720‐3110‐425003 MANDATORY INSPECTIONS 16509/09/2023 28944 WGR SOUTHWEST INC. 154445 720‐3110‐425003 MANDATORY INSPECTIONS 16509/09/2023 28944 WGR SOUTHWEST INC. 154445 720‐3110‐425003 MANDATORY INSPECTIONS 33009/09/2023 28944 WGR SOUTHWEST INC. 154445 720‐3110‐425003 MANDATORY INSPECTIONS 33009/09/2023 28944 WGR SOUTHWEST INC. 154445 720‐3110‐425003 MANDATORY INSPECTIONS 330 Vendor 312 ‐ W.B. TAYLOR & SONS Total: 1673.11
Vendor: 1560 ‐ WGR SOUTHWEST INC.09/09/2023 28944 WGR SOUTHWEST INC. 154445 720‐3110‐425003 MANDATORY INSPECTIONS 330 Vendor 308 ‐ VERIZON WIRELESS Total: 3592.85
Vendor: 312 ‐ W.B. TAYLOR & SONS12/29/2023 64781 W.B. TAYLOR & SONS 154543 645‐4160‐427006 REPAIRS 57.7612/29/2023 64799 W.B. TAYLOR & SONS 154543 622‐4152‐427006 REPAIR PARTS 1615.35 12/26/2023 570624185‐00002 12/26/23 VERIZON WIRELESS 154444 645‐4160‐420004 TELEPHONE 625.45 12/26/2023 870628391‐00002 122623 VERIZON WIRELESS 154444 110‐2110‐420004 TELEPHONE 754.72 12/26/2023 870628391‐00002 122623 VERIZON WIRELESS 154444 110‐2110‐427004 TELEPHONE 211.04 12/26/2023 570624185‐00002 12/26/23 VERIZON WIRELESS 154444 229‐4110‐420004 TELEPHONE 20.9512/26/2023 570624185‐00002 12/26/23 VERIZON WIRELESS 154444 622‐4151‐420004 TELEPHONE 334.1712/26/2023 570624185‐00002 12/26/23 VERIZON WIRELESS 154444 622‐4152‐420004 TELEPHONE 678.9612/26/2023 570624185‐00002 12/26/23 VERIZON WIRELESS 154444 119‐4110‐420004 TELEPHONE 64.6712/26/2023 570624185‐00002 12/26/23 VERIZON WIRELESS 154444 120‐3110‐420003 TELEPHONE 94.2512/26/2023 570624185‐00002 12/26/23 VERIZON WIRELESS 154444 120‐3120‐420004 TELEPHONE 20.9512/26/2023 372078107‐00003 122623 VERIZON WIRELESS 154444 110‐2110‐420004 TELEPHONE 646.17 12/26/2023 570624185‐00002 12/26/23 VERIZON WIRELESS 154444 110‐4120‐420004 TELEPHONE 72.2912/26/2023 570624185‐00002 12/26/23 VERIZON WIRELESS 154444 110‐4140‐424003 TELEPHONE 69.23Vendor: 308 ‐ VERIZON WIRELESS 1 of 30
36 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 1/10/2024 - 1/31/2024
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Grand Total:
12/01/2023 2022‐12552 XIO INC. 154448 622‐4151‐425003 MONITORING SERVICES 282 Vendor 01192 ‐ XIO INC. Total: 282
2423567.21
12/26/2023 S2178143.001 WILLE ELECTRIC SUPPLY CO IN154447 645‐4160‐424002 WELL REBUILD 304.65 01/09/2024 S2179776.001 WILLE ELECTRIC SUPPLY CO IN154546 645‐4160‐427006 WELL REPAIRS 667.98 Vendor 326 ‐ WILLE ELECTRIC SUPPLY CO INC. Total: 972.63 Vendor: 01192 ‐ XIO INC.
1 of 30
37 AGENDA ITEM 9.3
By Motion, Waive all Readings of Ordinances and
Resolutions, except by Title.
38 CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Report Date: December 13, 2023
To: Mayor and City Council
From: Albert Avila, Finance Director
Maria Wilson, City Treasurer
Subject: November 30, 2023 Treasurer’s Report
I. BACKGROUND
The Treasurer’s Report for the month of November 2023 is attached.
II. DISCUSSION
The Treasurer’s Report represent the schedule of cash and investments for the City. The schedule reflects the reconciled cash balances at the end of each month for checking, savings, investments, customer service cash drawers and petty cash.
III. RECOMMENDATION
Staff recommends that the City Council accept the Treasurer Report as presented.
IV. ATTACHMENTS
Treasurer’s Report dated November 30, 2023
AGENDA ITEM 9.4
39 40
CHECKING PAYROLL TOTAL
BANK STATEMENT BALANCE 2,800,001.00 14,965.31 2,814,966.31 OUTSTANDING DEPOSITS 41,275.31 - 41,275.31
OUTSTANDING CHECKS (775,562.30) (5,683.96) (781,246.26) ADJUSTED TOTAL 2,065,714.01 9,281.35 2,074,995.36
CASH DRAWERS 2,300.00
EMPLOYEE FSA CHECKING 5,719.30
SAVINGS - DIRECT DEPOSIT 5,975.29
SAVINGS 7,860,562.37
INVESTMENTS - CHANDLER ASSET MANAGEMENT 42,618,281.18
INVESTMENTS - LAIF 6,615,895.60
59,183,729.10
All Funds November 2022 November 2023
110 GENERAL FUND 2,996,922.31 4,945,834.32
114 CANNABIS FUND 713,912.81 624,414.30
115 MEASURE Y 199,758.19 837.66
117 FACILITIES 34,963.61 27,879.08
118 RECREATION 36,892.46 32,256.49
119 ENGINEER & PW ADMIN 1,707.26 (1,528.74)
120 DEVELOPMENT SERVICES 618,383.29 479,626.19
202 CHP CANNABIS ENFORCEMENT GRANT (2,274.16) -
203 SUPPLEMENTAL LAW ENFORCEMENT 186,946.23 195,558.75
204 OTS - STEP GRANT (23,015.76) -
207 OFFICER WELLNESS GRANT - 15,001.00
210 AB109 PUBLIC SAFETY REALING 10,400.44 -
211 ASSET FORFEITURE 38,736.36 49,207.13
212 SB 2 PLANNING GRANT (1,713.80) (29,489.57)
213 LOCAL EARLY ACTION PLANNING GANT (LEAP) - (6,518.00) 214 SAFETY SALES TAX 77,433.52 181,171.73
215 GAS TAX 353,918.69 364,140.91
216 SB1-ROAD MAINTENANCE 923,331.41 1,047,932.70
217 TRAFFIC CONGESTION RELIEF FUND 80,078.66 81,273.59
221 LOCAL TRANSPORTATION 6,496.70 124,029.84
222 MEASURE L 2,522,464.97 2,839,664.46
224 REGIONAL EARLY ACTION PLANNING GRANT - (25,012.50)
229 SOLID WASTE 195,109.28 296,368.50
230 GENERAL PLAN UPDATE 37,752.16 127,526.71
231 SOUTH INDUSTRIAL SPECIFIC PLAN (71,000.00) (71,000.00) 232 SENIOR CENTER GRANTS - 2,156.65
235 CA FISH WILDLIFE RESTORATION GRANT 5,710.91 -
236 HOMELESS EMERGENCY AID PROGRAM 1,771.35 -
239 AMERICAN RECOVERY ACT FUND 3,249,425.02 2,116,219.83 241 LOW/MODERATE HOUSING 125,359.68 130,708.54
242 HOME - CONSORTIUM 2,238.84 2,500.84
243 HOME LOAN REUSE 62,364.61 68,304.61
245 ECONOMIC DEVELOPMENT FUND 359,421.74 364,785.36
CITY OF OAKDALE
TREASURERS REPORT
November 30, 2023
41 CITY OF OAKDALE
TREASURERS REPORT
November 30, 2023
All Funds November 2022 November 2023
248 CAL HOME LOAN REUSE 130,254.15 179,999.62
252 BRIDLE RIDGE STREET MAINTENANCE 21,650.48 61,233.03 266 CDBG FUND -REUSE 106,082.85 102,726.00
267 CDBG 43,159.53 46,333.38
268 ABANDONED VEHICLE ABATEMENT 156,995.88 111,576.93
270 EDUCATION / GOVERNMENT CTV 32,786.71 62,159.22
277 RIVERBANK ANIMAL SERVICES EQUIP. FUND 4,811.10 10,428.43 278 ESCALON ANIMAL SERVICES EQUIP. FUND - 6,052.08
284 BRIDLE RIDGE LLD (398,248.52) (309,645.19)
285 BURCHELL HILL LLD (109,400.47) (110,981.25)
286 VINEYARD LLD 356,977.58 418,512.87
288 LIGHT & LANDSCAPE 2003-1 251,859.95 284,988.68
291 FIRE SERVICES CFD (173,248.36) (175,919.38)
292 PUBLIC SAFETY CFD (28,115.95) (46,444.10)
293 MAINTENANCE SERVICES CFD 2015-01 426,020.43 507,281.56 294 STREET REPLACEMENT FUND 263,210.07 -
316 SURFACE TRANSPORTATION GRANTS (307,016.93) (221,398.37) 317 ENERGY EFFICIENCY & CONSERVATION FUND (0.10) -
318 DORADA PARK GRANT (494.50) (205,706.50)
360 EAST F PLAN AREA FEE 11,277.06 17,298.61
462 Energy Efficiency & Conservation Debt Service 34,005.00 (66,709.18) 465 2005 LEASE BONDS DEBT SERVICE 75,263.56 71,550.09
467 2015 PENSION DEBT SERVICE 149,744.15 145,136.77
510 DENTAL INSURANCE 100,023.90 103,192.69
512 EMPLOYEE FSA FUND 7,602.78 4,438.96
515 RISK MANAGEMENT 819,266.76 646,358.46
520 EMPLOYEE LIABILITY 821,405.30 928,451.11
525 INFORMATION TECHNOLOGY 603,022.67 593,976.68
530 VEHICLE MAINTENANCE 252,199.57 234,048.07
532 FIRE EQUIPMENT REPLACEMENT 487,009.32 541,423.38
535 PERS LIABILITY FUND 2,205,901.26 2,033,106.56
540 FACILITY MAINTENANCE FUND 1,590,645.35 1,596,654.20 542 EQUIPMENT REPLACEMENT 9,571.69 23,853.31
545 POLICE EQUIP REPLACEMENT 2,032.95 26,685.57
549 PARKS REPLACEMENT FUND 1,599,839.72 1,228,740.54
565 LLD MAINT SERVICES 82,929.38 89,209.71
620 SRF LOAN RESERVE 1,151,298.85 1,237,071.90
621 SEWER CAPITAL IMPROVEMENT 11,976,634.51 9,686,114.97 622 SEWER SANITATION 1,170,053.34 498,660.98
631 DOWN TOWN PARKING FUND 56,431.76 68,826.26
644 WATER CAPITAL REPLACEMENT 6,880,082.34 8,381,673.04 645 WATER 4,557,660.01 3,412,586.55
657 AVIATION FUND 160,776.82 95,775.26
658 AIRPORT CAPITAL IMPROVEMENT (238,891.96) 134,309.30 659 AIRPORT CAPITAL REPLACEMENT 72,479.53 67,543.15
42 CITY OF OAKDALE
TREASURERS REPORT
November 30, 2023
All Funds November 2022 November 2023
720 DEVELOPMENT ACTIVITY TRUST 199,879.39 72,513.97
722 SIERRA POINT PLAN (71,155.26) (71,155.26)
740 BRIDLE RIDGE S. TRAIL DEP 1,150,726.37 1,167,897.56 741 CRANE/PATTERSON SIGNAL 210,740.29 213,884.96
742 ANIMAL CONTROL TRUST 69,855.98 70,736.71
743 K-9 UNIT TRUST FUND 1,692.31 -
744 SENIOR CENTER TRUST 5,511.60 11,781.44
745 POLICE RANGE TRUST 20,074.93 22,357.83
746 SENIOR OUTREACH TRUST 63,932.11 64,509.59
747 POLICE EQUESTRIAN UNIT 1,011.78 1,011.78
769 SENIOR HOUSING FUND 21,240.43 21,557.41
790 BRIDLE RIDGE CFD 2003-2 73,054.81 72,772.98
791 BRIDLE RIDGE CFD 2004-1 15,284.19 13,889.66
792 BRIDLERIDGE CFD 2005-1 43,113.99 45,836.58
799 REFUSE COLLECTION 264,615.38 277,072.41
REDEVELOPMENT AGENCY 567,800.24 444,696.53
DEVELOPER IMPACT FEES 9,668,964.55 10,249,340.62
60,465,389.39 59,183,729.10
All Funds
November 2022 November 2023
BREAK DOWN OF REDEVELOPMENT AGENCY ***
363 RDA SUCCESSOR AGENCY (8,927.53) 83,282.60
460 REDEVELOPMENT DEBT SERVICE 576,727.77 361,413.93
567,800.24 444,696.53
BREAKDOWN OF IMPACT FEES ***
343 SYSTEM DEV-PARKS 4,732,976.95 5,115,134.08
344 SYSTEM DEV-STREETS 295,033.37 411,401.00
349 SYSTEM DEV -STORM DRN 441,172.69 409,094.44
354 SYS DEV - ADMINISTRATION 156,144.14 176,782.45
355 SYSTEM DEV - FIRE (545,309.30) (491,177.11)
356 SYSTEM DEV - POLICE 43,296.08 87,503.55
357 SYSTEM DEV - GEN GOVT 374,166.73 419,537.28
623 SYSTEM DEV - SEWER 776,582.74 358,843.40
646 SYSTEM DEV - WATER 3,394,901.15 3,762,221.53
9,668,964.55 10,249,340.62
LOANS TO REDEVELOPMENT AGENCY
542 EQUIPMENT REPLACEMENT 47,782.39 34,633.57
343 SYSTEM DEVELOP - PARKS 184,700.66 145,593.53
349 SYSTEM DEV STORM DRN-OLD 183,314.17 144,207.04
646 WATER CAPITAL FACILITIES 369,401.45 291,187.23
785,198.67 615,621.37
43 OAK VALLEY COMMUNITY BANK
MAIN OFFICE/OAKDALE
125 N THIRD AVE
OAKDALE CA 95361
(209)848-2265
CITY OF OAKDALE ACCOUNT NUMBER: 487
UTILITY ACCOUNT STATEMENT DATE: 11/30/23
280 N 3RD AVE PAGE: 1 OF 1
OAKDALE CA 95361-3042
WEB SITE: www.ovcb.com
www.escbank.com
TOLL FREE NUMBER: 866-844-7500
ECONOMY CHECKING-PUBLIC CITY OF OAKDALE Acct 487
UTILITY ACCOUNT
Beginning Balance 11/01/23 4,177.73
Deposits / Misc Credits 2 142,288.90
Withdrawals / Misc Debits 5 140,491.34
** Ending Balance 11/30/23 5,975.29 **
Service Charge .00
- - - - - - - - - - - - - - DEPOSITS/CREDITS - - - - - - - - - - - - - Date Deposits Withdrawals Activity Description
11/10 594.06 CITY OF OAKDALE/ACH
11/17 141,694.84 CITY OF OAKDALE/ACH
- - - - - - - - - - - - - - OTHER WITHDRAWALS/DEBITS - - - - - - - - - - - - - Date Deposits Withdrawals Activity Description
11/21 123.91 Return ACH Originated Entry/Keb Felicia
11/21 126.06 Return ACH Originated Entry/Roberson Har
11/22 115.31 Return ACH Originated Entry/Mendence Fra
11/22 126.06 Return ACH Originated Entry/Ayala Robbie
11/29 140,000.00 TRANSFER DEBIT
Ref E75R5N0 To *9479
- - - - - - - - - - - - - - DAILY BALANCE SUMMARY - - - - - - - - - - - - - Date Balance Date Balance Date Balance
11/10 4,771.79 11/21 146,216.66 11/29 5,975.29
11/17 146,466.63 11/22 145,975.29
44 OAK VALLEY COMMUNITY BANK
MAIN OFFICE/OAKDALE
125 N THIRD AVE
OAKDALE CA 95361
(209)848-2265
CITY OF OAKDALE ACCOUNT NUMBER: 720
FLEXIBLE SPENDING ACCOUNT STATEMENT DATE: 11/30/23
280 N 3RD AVE PAGE: 1 OF 1
OAKDALE CA 95361-3042
WEB SITE: www.ovcb.com
www.escbank.com
TOLL FREE NUMBER: 866-844-7500
ECONOMY CHECKING-PUBLIC CITY OF OAKDALE Acct 720
FLEXIBLE SPENDING ACCOUNT
Beginning Balance 11/01/23 7,385.31
Deposits / Misc Credits 2 1,732.76
Withdrawals / Misc Debits 6 3,398.77
** Ending Balance 11/30/23 5,719.30 **
Service Charge .00
- - - - - - - - - - - - - - DEPOSITS/CREDITS - - - - - - - - - - - - - Date Deposits Withdrawals Activity Description
11/09 866.38 CITY OF OAKDALE/ACH
11/22 866.38 CITY OF OAKDALE/ACH
- - - - - - - - - - - - - - OTHER WITHDRAWALS/DEBITS - - - - - - - - - - - - - Date Deposits Withdrawals Activity Description
11/01 191.02 NAVIA BENEFIT SO/FLEXIBLE B
11/07 324.00 NAVIA BENEFIT SO/FLEXIBLE B
11/08 100.00 NAVIA BENEFIT SO/FLEXIBLE B
11/14 225.00 NAVIA BENEFIT SO/FLEXIBLE B
11/21 529.51 NAVIA BENEFIT SO/FLEXIBLE B
11/28 2,029.24 NAVIA BENEFIT SO/FLEXIBLE B
- - - - - - - - - - - - - - DAILY BALANCE SUMMARY - - - - - - - - - - - - - Date Balance Date Balance Date Balance
11/01 7,194.29 11/09 7,636.67 11/22 7,748.54
11/07 6,870.29 11/14 7,411.67 11/28 5,719.30
11/08 6,770.29 11/21 6,882.16
45 OAK VALLEY COMMUNITY BANK
MAIN OFFICE/OAKDALE
125 N THIRD AVE
OAKDALE CA 95361
(209)848-2265
CITY OF OAKDALE ACCOUNT NUMBER: 689
280 N 3RD AVE STATEMENT DATE: 11/30/23
OAKDALE CA 95361-3042 PAGE: 1 OF 2
WEB SITE: www.ovcb.com
www.escbank.com
TOLL FREE NUMBER: 866-844-7500
OAK TREE CHECKING-PUBLIC CITY OF OAKDALE Acct 689
Beginning Balance 11/01/23 8,124,284.27
Deposits / Misc Credits 12 1,385,112.89
Withdrawals / Misc Debits 10 1,648,834.79
** Ending Balance 11/30/23 7,860,562.37 **
Service Charge .00
Interest Paid Thru 11/30/23 23,910.83
Interest Paid Year To Date 272,008.38
Minimum Balance 7,144,790
- - - - - - - - - - - - - - DEPOSITS/CREDITS - - - - - - - - - - - - - Date Deposits Withdrawals Activity Description
11/01 92,263.42 Trnsfr from Checking Acct Ending in 9479 11/03 40,328.29 Trnsfr from Checking Acct Ending in 9479 11/06 149,525.22 Trnsfr from Checking Acct Ending in 9479 11/07 75,783.41 Trnsfr from Checking Acct Ending in 9479 11/09 191,140.18 Trnsfr from Checking Acct Ending in 9479 11/14 20,868.48 Trnsfr from Checking Acct Ending in 9479 11/16 10,412.13 Trnsfr from Checking Acct Ending in 9479 11/24 3,099.98 Trnsfr from Checking Acct Ending in 9479 11/27 712,471.50 Trnsfr from Checking Acct Ending in 9479 11/28 48,464.05 Trnsfr from Checking Acct Ending in 9479 11/30 16,845.40 Trnsfr from Checking Acct Ending in 9479 11/30 23,910.83 INTEREST EARNED
- - - - - - - - - - - - - - OTHER WITHDRAWALS/DEBITS - - - - - - - - - - - - - Date Deposits Withdrawals Activity Description
11/02 21,399.20 Trnsfr to Checking Acct Ending in 9479
11/08 126,680.31 Trnsfr to Checking Acct Ending in 9479 11/10 171,056.30 Trnsfr to Checking Acct Ending in 9479 11/13 212,711.26 Trnsfr to Checking Acct Ending in 9479 11/15 253,644.47 Trnsfr to Checking Acct Ending in 9479 11/17 6,797.34 Trnsfr to Checking Acct Ending in 9479
46 OAK VALLEY COMMUNITY BANK
MAIN OFFICE/OAKDALE
125 N THIRD AVE
OAKDALE CA 95361
(209)848-2265
CITY OF OAKDALE ACCOUNT NUMBER: 689
STATEMENT DATE: 11/30/23
PAGE: 2 OF 2
WEB SITE: www.ovcb.com
www.escbank.com
TOLL FREE PHONE: 866-844-7500
- - ACCOUNT CONTINUED - -
- - - - - - - - - - - - - - OTHER WITHDRAWALS/DEBITS - - - - - - - - - - - - - Date Deposits Withdrawals Activity Description
11/20 158,616.07 Trnsfr to Checking Acct Ending in 9479 11/21 43,176.97 Trnsfr to Checking Acct Ending in 9479
11/22 565,733.01 Trnsfr to Checking Acct Ending in 9479 11/29 89,019.86 Trnsfr to Checking Acct Ending in 9479
- - - - - - - - - - - - - - DAILY BALANCE SUMMARY - - - - - - - - - - - - - Date Balance Date Balance Date Balance
11/01 8,216,547.69 11/10 8,354,188.98 11/21 7,710,523.48 11/02 8,195,148.49 11/13 8,141,477.72 11/22 7,144,790.47 11/03 8,235,476.78 11/14 8,162,346.20 11/24 7,147,890.45 11/06 8,385,002.00 11/15 7,908,701.73 11/27 7,860,361.95 11/07 8,460,785.41 11/16 7,919,113.86 11/28 7,908,826.00 11/08 8,334,105.10 11/17 7,912,316.52 11/29 7,819,806.14 11/09 8,525,245.28 11/20 7,753,700.45 11/30 7,860,562.37 47 48
MONTHLY ACCOUNT STATEMENT
City of Oakdale - Account #
NOVEMBER 1, 2023 THROUGH NOVEMBER 30, 2023
Information contained herein is confidential. We urge you to compare this statement to the one you receive from your qualified custodian. Please see Important Disclosures.
CHANDLER ASSET MANAGEMENT
chandlerasset.com
Chandler Team:
For questions about your account, please call (800) 317-4747, or contact [email protected]
Custodian
Bank of New York Mellon
Lauren Dehner
(904) 645-1918
49 ACCOUNT SUMMARY
Beg. Values
as of 10/31/23
End Values
as of 11/30/23
Market Value 39,985,021 40,545,466
Accrued Interest 58,899 69,455
Total Market Value 40,043,920 40,614,921
Income Earned 58,899 69,455
Cont/WD 0
Par 3,959,154 3,965,061
Book Value 42,559,382 42,618,281
Cost Value 42,559,382 42,618,281
TOP ISSUERS
CSJVRMA Investment Pool 100.0%
Total 100.0%
PORTFOLIO CHARACTERISTICS
Average Modified Duration 0.00
Average Coupon 0.00%
Average Purchase YTM 0.00%
Average Market YTM 0.00%
Average S&P/Moody Rating NR/NR
Average Final Maturity 0.00 yrs
Average Life 0.00 yrs
SECTOR ALLOCATION MATURITY DISTRIBUTION CREDIT QUALITY (S&P) Portfolio Summary
As of November 30, 2023
City of Oakdale
Account
PERFORMANCE REVIEW
Annualized
TOTAL RATE OF RETURN 1M 3M YTD 1YR 2YRS 3YRS 5YRS 10YRS 4/30/2014 City of Oakdale 1.43% 1.30% 3.06% 3.20% -1.21% -1.04% 1.27% N/A 1.13% ICE BofA 1-5 Yr US Treasury & Agency Index 1.48% 1.24% 2.80% 2.86% -1.44% -1.21% 1.13% N/A 0.99% ICE BofA 1-5 Yr AAA-A US Corp & Govt Index 1.56% 1.28% 2.93% 2.99% -1.39% -1.17% 1.22% N/A 1.09% Chandler Asset Management - CONFIDENTIAL Page 1 Execution Time: 12/11/2023 7:19:34 AM 50 Holdings Report
As of November 30, 2023
City of Oakdale
Account
CUSIP Security Description Par Value/Units Purchase Date Book Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.
Gain/Loss
Moody/S&P
Fitch
Maturity
Duration
INVESTMENT POOL
99CAMBX$1 CSJVRMA Inv Pool Investment Pool 3,965,061.09 Various
0.00%
42,618,281.18
42,618,281.18
10.23 0.00%
40,545,466.13
69,455.31
100.00%
(2,072,815.05)
NR / NR
NR
0.00 0.00
Total Investment Pool 3,965,061.09 0.00%
42,618,281.18
42,618,281.18 0.00%
40,545,466.13
69,455.31
100.00%
(2,072,815.05)
NR / NR
NR
0.00 0.00
TOTAL PORTFOLIO 3,965,061.09 0.00%
42,618,281.18
42,618,281.18 0.00%
40,545,466.13
69,455.31
100.00%
(2,072,815.05)
NR / NR
NR
0.00 0.00
TOTAL MARKET VALUE PLUS ACCRUED 40,614,921.44
Chandler Asset Management - CONFIDENTIAL Page 2 Execution Time: 12/11/2023 7:19:34 AM 51 Transaction Ledger
As of November 30, 2023
City of Oakdale
Account
Transaction
Type
Settlement
Date CUSIP Quantity Security Description Price Acq/DispYield Amount InterestPur/Sold Total Amount Gain/Loss
ACQUISITIONS
Purchase 11/01/2023 99CAMBX$1 5,907.27 CSJVRMA Inv Pool Investment Pool 9.971 58,899.01 0.00 58,899.01 0.00 Subtotal 5,907.27 58,899.01 0.00 58,899.01 0.00
TOTAL ACQUISITIONS 5,907.27 58,899.01 0.00 58,899.01 0.00
OTHER TRANSACTIONS
Dividend 11/01/2023 99CAMBX$1 7,918,307.64 CSJVRMA Inv Pool Investment Pool 0.000 58,899.01 0.00 58,899.01 0.00 Subtotal 7,918,307.64 58,899.01 0.00 58,899.01 0.00
TOTAL OTHER TRANSACTIONS 7,918,307.64 58,899.01 0.00 58,899.01 0.00 Chandler Asset Management - CONFIDENTIAL Page 3 Execution Time: 12/11/2023 7:19:34 AM 52 Income Earned
As of November 30, 2023
City of Oakdale
Account
CUSIP Security Description
Trade Date
Settle Date
Units
Book Value: Begin
Book Value: Acq
Book Value: Disp
Book Value: End
Prior Accrued
Inc. Received
Ending Accrued
Total Interest
Accr. Of Discount
Amort. Of Premium
Net Accret/Amort
Income Earned
Total Income
INVESTMENT POOL
99CAMBX$1 CSJVRMA Inv Pool
Investment Pool
Various
Various
3,965,061.09
42,559,382.17
58,899.01
0.00 42,618,281.18
58,899.05
58,899.01
69,455.31
69,455.27
0.00 0.00
0.00 69,455.27
69,455.27
Total Investment Pool 3,965,061.09
42,559,382.17
58,899.01
0.00 42,618,281.18
58,899.05
58,899.01
69,455.31
69,455.27
0.00 0.00
0.00 69,455.27 69,455.27
TOTAL PORTFOLIO 3,965,061.09
42,559,382.17
58,899.01
0.00 42,618,281.18
58,899.05
58,899.01
69,455.31
69,455.27
0.00 0.00
0.00 69,455.27 69,455.27
Chandler Asset Management - CONFIDENTIAL Page 4 Execution Time: 12/11/2023 7:19:34 AM 53 Cash Flow Report
As of November 30, 2023
City of Oakdale
Account
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 12/01/2023 Dividend 99CAMBX$1 3,965,061.09 CSJVRMA Inv Pool Investment Pool 0.00 69,455.31 69,455.31 DEC 2023 0.00 69,455.31 69,455.31
TOTAL 0.00 69,455.31 69,455.31
Chandler Asset Management - CONFIDENTIAL Page 5 Execution Time: 12/11/2023 7:19:34 AM 54 Important Disclosures City of Oakdale
Account
Chandler Asset Management, Inc. ;͞Chandler͟Ϳis an SEC registered investment adviser. For additional information about our firm, please see our current disclosures (Form ADV). To obtain a copy of our current disclosures, you may contact your client service representative by calling the number on the front of this statement or you may visit our website at www.chandlerasset.com.
Information contained in this monthly statement is confidential and is provided for informational purposes only and should not be construed as specific investment or legal advice. The information contained herein was obtained from sources believed to be reliable as of the date of this statement, but may become outdated or superseded at any time without notice.
Custody: Your qualified custodian bank maintains control of all assets reflected in this statement and we urge you to compare this statement to the one you receive from your qualified custodian. Chandler does not have any authority to withdraw or deposit funds from/to the custodian account.
Valuation: Prices are provided by IDC, an independent pricing source. In the event IDC does not provide a price or if the price provided is not reflective of fair market value, Chandler will obtain pricing from an alternative approved third party pricing source in accordance with our written valuation policy and procedures. Our valuation procedures are also disclosed in Item 5 of our Form ADV Part 2A.
Performance: Performance results are presented gross-of-advisory fees and represent the client͛s Total Return. The deduction of advisory fees lowers performance results. These results include the reinvestment of dividends and other earnings. Past performance may not be indicative of future results. Therefore, clients should not assume that future performance of any specific investment or investment strategy will be profitable or equal to past performance levels. All investment strategies have the potential for profit or loss. Economic factors, market conditions or changes in investment strategies, contributions or withdrawals may materially alter the performance and results of your portfolio.
Source ice Data Indices, LLC ("ICE"), used with permission. ICE PERMITS USE OF THE ICE INDICES AND RELATED DATA ON AN "AS IS" BASIS; ICE, ITS AFFILIATES AND THEIR RESPECTIVE
THIRD PARTY SUPPLIERS DISCLAIM ANY AND ALL WARRANTIES AND REPRESENTATIONS, EXPRESS AND/OR IMPLIED, INCLUDING ANY WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE OR USE, INCLUDING THE INDICES, INDEX DATA AND ANY DATA INCLUDED IN, RELATED TO, OR DERIVED THEREFROM. NEITHER ICE DATA, ITS AFFILIATES OR
THEIR RESPECTIVE THIRD PARTY PROVIDERS GUARANTEE THE QUALITY, ADEQUACY, ACCURACY, TIMELINESS OR COMPLETENESS OF THE INDICES OR THE INDEX DATA OR ANY COMPONENT THEREOF, AND THE INDICES AND INDEX DATA AND ALL COMPONENTS THEREOF ARE PROVIDED ON AN "AS IS" BASIS AND LICENSEE'S USE IS AT LICENSEE'S OWN RISK. ICE DATA, ITS AFFILIATES AND THEIR RESPECTIVE THIRD PARTY DO NOT SPONSOR, ENDORSE, OR RECOMMEND CHANDLER, OR ANY OF ITS PRODUCTS OR SERVICES.
Index returns assume reinvestment of all distributions. Historical performance results for investment indexes generally do not reflect the deduction of transaction and/or custodial charges or the deduction of an investment management fee, the incurrence of which would have the effect of decreasing historical performance results. It is not possible to invest directly in an index.
Ratings: Ratings information have been provided by Moody͛s, S&P and Fitch through data feeds we believe to be reliable as of the date of this statement, however we cannot guarantee its accuracy.
Security level ratings for U.S. Agency issued mortgage-backed securities ;͞MBS͟Ϳreflect the issuer rating because the securities themselves are not rated. The issuing U.S. Agency guarantees the full and timely payment of both principal and interest and carries a AA+/Aaa/AAA by S&P, Moody͛s and Fitch respectively.
Chandler Asset Management - CONFIDENTIAL Page 6 Execution Time: 12/11/2023 7:19:34 AM 55 Benchmark Index & Disclosures City of Oakdale
Account
Benchmark Index Disclosure
ICE BofA 1-5 Yr US Treasury & Agency
Index
The ICE BofA 1-5 Year US Treasury & Agency Index tracks the performance of US dollar denominated US Treasury and nonsubordinated US agency debt issued in the US domestic market. Qualifying securities must have an investment grade rating (based on an average of Moody͛s, S&P and Fitch). Qualifying securities must have at least one year remaining term to final maturity and less than five years remaining term to final maturity, at least 18 months to maturity at time of issuance, a fixed coupon schedule, and a minimum amount outstanding of $1 billion for sovereigns and $250 million for agencies.
ICE BofA 1-5 Yr AAA-A US Corp & Govt
Index
The ICE BofA US 1-5 Year AAA-A US Corporate & Government Index tracks the performance of US dollar denominated investment grade debt publicly issued in the US domestic market, including US Treasury, US agency, foreign government, supranational, and corporate securities.
Qualifying securities must be issued from US issuers and be rated AAA through A3 (based on an average of Moody͛s, S&P and Fitch). In addition, qualifying securities must have at least one year remaining term to final maturity and less than five years remaining term to final maturity, at least 18 months to final maturity at point of issuance, a fixed coupon schedule, and a minimum amount outstanding of $1 billion for US Treasuries and $250 million for all other securities.
Chandler Asset Management - CONFIDENTIAL Page 7 Execution Time: 12/11/2023 7:19:34 AM 56 CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Report Date: January 16, 2024
To: Mayor and City Council
From: Albert Avila, Finance Director
Maria Wilson, City Treasurer
Subject: December 31, 2023 Treasurer’s Report
I. BACKGROUND
The Treasurer’s Report for the month of December 2023 is attached.
II. DISCUSSION
The Treasurer’s Report represent the schedule of cash and investments for the City. The schedule reflects the reconciled cash balances at the end of each month for checking, savings, investments, customer service cash drawers and petty cash.
III. RECOMMENDATION
Staff recommends that the City Council accept the Treasurer Report as presented.
IV. ATTACHMENTS
Treasurer’s Report dated December 31, 2023
57 58
CHECKING PAYROLL TOTAL
BANK STATEMENT BALANCE 2,800,001.00 21,346.12 2,821,347.12 OUTSTANDING DEPOSITS 57,210.32 - 57,210.32
OUTSTANDING CHECKS (1,014,586.98) (3,515.97) (1,018,102.95) ADJUSTED TOTAL 1,842,624.34 17,830.15 1,860,454.49
CASH DRAWERS 2,300.00
EMPLOYEE FSA CHECKING 6,040.25
SAVINGS - DIRECT DEPOSIT 7,704.89
SAVINGS 6,257,555.20
INVESTMENTS - CHANDLER ASSET MANAGEMENT 42,687,736.52
INVESTMENTS - LAIF 6,615,895.60
57,437,686.95
All Funds December 2022 December 2023
110 GENERAL FUND 2,279,899.21 4,279,592.07
114 CANNABIS FUND 720,111.85 631,440.08
115 MEASURE Y 196,182.94 739.84
117 FACILITIES 31,110.71 33,742.69
118 RECREATION 38,085.69 38,685.03
119 ENGINEER & PW ADMIN (289.50) 1,293.69
120 DEVELOPMENT SERVICES 669,547.09 482,416.41
202 CHP CANNABIS ENFORCEMENT GRANT (2,274.16) -
203 SUPPLEMENTAL LAW ENFORCEMENT 232,528.01 193,695.78
204 OTS - STEP GRANT (23,015.76) -
206 OTS - ENFORCEMENT GRANT - (2,385.60)
207 OFFICER WELLNESS GRANT - 15,001.00
210 AB109 PUBLIC SAFETY REALING 10,400.44 -
211 ASSET FORFEITURE 38,736.36 60,514.59
212 SB 2 PLANNING GRANT (1,713.80) (29,489.57)
213 LOCAL EARLY ACTION PLANNING GANT (LEAP) - (6,518.00) 214 SAFETY SALES TAX 129,359.16 209,242.71
215 GAS TAX 251,011.94 390,427.30
216 SB1-ROAD MAINTENANCE 569,491.33 1,090,913.38
217 TRAFFIC CONGESTION RELIEF FUND 80,142.99 81,368.83
221 LOCAL TRANSPORTATION 124,136.04 124,175.18
222 MEASURE L 2,792,958.80 2,569,811.78
224 REGIONAL EARLY ACTION PLANNING GRANT (1,448.72) (25,012.50) 229 SOLID WASTE 193,554.67 296,632.97
230 GENERAL PLAN UPDATE 43,454.36 128,193.01
231 SOUTH INDUSTRIAL SPECIFIC PLAN (71,000.00) (71,000.00) 232 SENIOR CENTER GRANTS - 3,570.17
234 US FISH WILDLIFE RESTORATION GRANT (18,313.72) (123,035.19) 235 CA FISH WILDLIFE RESTORATION GRANT 4,520.91 -
236 HOMELESS EMERGENCY AID PROGRAM 1,771.35 -
239 AMERICAN RECOVERY ACT FUND 2,886,995.42 2,051,579.19 241 LOW/MODERATE HOUSING 125,748.25 131,149.52
CITY OF OAKDALE
TREASURERS REPORT
December 31, 2023
59 CITY OF OAKDALE
TREASURERS REPORT
December 31, 2023
All Funds December 2022 December 2023
242 HOME - CONSORTIUM 2,238.84 2,500.84
243 HOME LOAN REUSE 62,364.61 68,904.61
245 ECONOMIC DEVELOPMENT FUND 359,710.54 365,212.83
248 CAL HOME LOAN REUSE 130,254.15 180,399.62
252 BRIDLE RIDGE STREET MAINTENANCE 21,667.87 61,304.79 266 CDBG FUND -REUSE 106,082.85 102,726.00
267 CDBG 43,144.28 46,318.13
268 ABANDONED VEHICLE ABATEMENT 156,619.42 115,664.26
270 EDUCATION / GOVERNMENT CTV 32,511.34 61,581.22
277 RIVERBANK ANIMAL SERVICES EQUIPMENT FUND 4,814.70 11,440.65 278 ESCALON ANIMAL SERVICES EQUIPMENT 500.00 6,558.66
284 BRIDLE RIDGE LLD (449,876.09) (347,084.84)
285 BURCHELL HILL LLD (117,236.46) (134,884.42)
286 VINEYARD LLD 338,591.07 385,421.89
288 LIGHT & LANDSCAPE 2003-1 249,540.85 277,723.63
291 FIRE SERVICES CFD (208,248.36) (212,586.04)
292 PUBLIC SAFETY CFD (47,282.62) (71,444.10)
293 MAINTENANCE SERVICES CFD 2015-01 425,485.98 507,562.55 294 STREET REPLACEMENT FUND 94,134.02 -
316 SURFACE TRANSPORTATION GRANTS (34,918.29) (221,398.37) 318 DORADA PARK GRANT (494.50) (205,706.50)
360 EAST F PLAN AREA FEE 11,286.12 17,298.61
462 ENERGY EFFICIENCY & CONSERVATION DEBT SERVICE (94,702.72) (66,709.18) 465 2005 LEASE BONDS DEBT SERVICE 6,194.63 2,210.83
467 2015 PENSION DEBT SERVICE 70,454.32 62,149.80
510 DENTAL INSURANCE 96,210.79 104,899.37
512 EMPLOYEE FSA FUND 8,121.20 4,759.91
515 RISK MANAGEMENT 794,328.18 617,840.91
520 EMPLOYEE LIABILITY 802,811.64 931,926.42
525 INFORMATION TECHNOLOGY 609,293.07 594,978.76
530 VEHICLE MAINTENANCE 256,616.37 238,563.74
532 FIRE EQUIPMENT REPLACEMENT 447,733.37 550,384.67
535 PERS LIABILITY FUND 2,384,580.33 2,199,917.53
540 FACILITY MAINTENANCE FUND 1,589,349.68 1,579,536.26 542 EQUIPMENT REPLACEMENT 9,579.38 23,881.26
545 POLICE EQUIP REPLACEMENT 4,241.28 28,923.45
549 PARKS REPLACEMENT FUND 1,598,524.85 1,224,661.84
565 LLD MAINT SERVICES 94,157.73 77,517.60
620 SRF LOAN RESERVE 1,161,925.14 1,238,521.56
621 SEWER CAPITAL IMPROVEMENT 11,382,461.80 9,616,639.15 622 SEWER SANITATION 1,076,276.93 566,928.59
631 DOWN TOWN PARKING FUND 56,849.37 71,277.89
644 WATER CAPITAL REPLACEMENT 6,594,016.48 7,770,397.00 645 WATER 4,499,708.35 3,423,691.99
657 AVIATION FUND 123,196.14 94,287.38
60 CITY OF OAKDALE
TREASURERS REPORT
December 31, 2023
All Funds December 2022 December 2023
658 AIRPORT CAPITAL IMPROVEMENT (169,430.78) 140,142.63 659 AIRPORT CAPITAL REPLACEMENT 73,786.78 68,871.32
720 DEVELOPMENT ACTIVITY TRUST 171,213.99 86,883.97
722 SIERRA POINT PLAN (71,155.26) (71,155.26)
740 BRIDLE RIDGE S. TRAIL DEP 1,151,650.74 1,169,266.16 741 CRANE/PATTERSON SIGNAL 210,909.58 214,135.60
742 ANIMAL CONTROL TRUST 74,162.62 73,351.30
743 K-9 UNIT TRUST FUND 1,692.31 -
744 SENIOR CENTER TRUST 9,152.70 13,481.53
745 POLICE RANGE TRUST 21,558.06 22,383.77
746 SENIOR OUTREACH TRUST 63,983.47 64,585.19
747 POLICE EQUESTRIAN UNIT 1,011.78 1,011.78
769 SENIOR HOUSING FUND 21,257.49 21,582.67
790 BRIDLE RIDGE CFD 2003-2 72,489.03 72,233.88
791 BRIDLE RIDGE CFD 2004-1 14,672.01 13,281.56
792 BRIDLERIDGE CFD 2005-1 42,524.16 45,265.91
799 REFUSE COLLECTION 273,471.60 275,181.63
REDEVELOPMENT AGENCY 561,685.59 442,858.15
DEVELOPER IMPACT FEES 9,729,740.55 10,252,880.05
58,309,386.81 57,437,686.95
All Funds December 2022 December 2023
BREAK DOWN OF REDEVELOPMENT AGENCY ***
363 RDA SUCCESSOR AGENCY (15,668.78) 81,444.22
460 REDEVELOPMENT DEBT SERVICE 577,354.37 361,413.93
561,685.59 442,858.15
BREAKDOWN OF IMPACT FEES ***
343 SYSTEM DEV-PARKS 4,753,945.82 5,121,130.40
344 SYSTEM DEV-STREETS 304,763.37 411,883.10
349 SYSTEM DEV -STORM DRN 443,581.08 409,606.28
354 SYS DEV - ADMINISTRATION 157,367.62 176,989.61
355 SYSTEM DEV - FIRE (542,849.30) (491,177.11)
356 SYSTEM DEV - POLICE 45,294.86 87,606.09
357 SYSTEM DEV - GEN GOVT 376,599.29 420,028.91
623 SYSTEM DEV - SEWER 780,058.71 359,313.40
646 SYSTEM DEV - WATER 3,410,979.10 3,757,499.37
9,729,740.55 10,252,880.05
LOANS TO REDEVELOPMENT AGENCY
542 EQUIPMENT REPLACEMENT 56,250.81 34,633.57
343 SYSTEM DEVELOP - PARKS 225,380.09 145,593.53
349 SYSTEM DEV STORM DRN-OLD 223,993.60 144,207.04
646 WATER CAPITAL FACILITIES 450,760.32 291,187.23
956,384.82 615,621.37
61 OAK VALLEY COMMUNITY BANK
MAIN OFFICE/OAKDALE
125 N THIRD AVE
OAKDALE CA 95361
(209)848-2265
CITY OF OAKDALE ACCOUNT NUMBER: 720
FLEXIBLE SPENDING ACCOUNT STATEMENT DATE: 12/29/23
280 N 3RD AVE PAGE: 1 OF 1
OAKDALE CA 95361-3042
WEB SITE: www.ovcb.com
www.escbank.com
TOLL FREE NUMBER: 866-844-7500
ECONOMY CHECKING-PUBLIC CITY OF OAKDALE Acct 720
FLEXIBLE SPENDING ACCOUNT
Beginning Balance 12/01/23 5,719.30
Deposits / Misc Credits 2 1,732.44
Withdrawals / Misc Debits 5 1,411.49
** Ending Balance 12/31/23 6,040.25 **
Service Charge .00
- - - - - - - - - - - - - - DEPOSITS/CREDITS - - - - - - - - - - - - - Date Deposits Withdrawals Activity Description
12/08 866.38 CITY OF OAKDALE/ACH
12/22 866.06 CITY OF OAKDALE/ACH
- - - - - - - - - - - - - - OTHER WITHDRAWALS/DEBITS - - - - - - - - - - - - - Date Deposits Withdrawals Activity Description
12/05 220.23 NAVIA BENEFIT SO/FLEXIBLE B
12/08 100.00 NAVIA BENEFIT SO/FLEXIBLE B
12/12 932.85 NAVIA BENEFIT SO/FLEXIBLE B
12/20 45.00 NAVIA BENEFIT SO/FLEXIBLE B
12/28 113.41 NAVIA BENEFIT SO/FLEXIBLE B
- - - - - - - - - - - - - - DAILY BALANCE SUMMARY - - - - - - - - - - - - - Date Balance Date Balance Date Balance
12/05 5,499.07 12/12 5,332.60 12/22 6,153.66
12/08 6,265.45 12/20 5,287.60 12/28 6,040.25
62 OAK VALLEY COMMUNITY BANK
MAIN OFFICE/OAKDALE
125 N THIRD AVE
OAKDALE CA 95361
(209)848-2265
CITY OF OAKDALE ACCOUNT NUMBER: 487
UTILITY ACCOUNT STATEMENT DATE: 12/29/23
280 N 3RD AVE PAGE: 1 OF 1
OAKDALE CA 95361-3042
WEB SITE: www.ovcb.com
www.escbank.com
TOLL FREE NUMBER: 866-844-7500
ECONOMY CHECKING-PUBLIC CITY OF OAKDALE Acct 487
UTILITY ACCOUNT
Beginning Balance 12/01/23 5,975.29
Deposits / Misc Credits 2 152,327.54
Withdrawals / Misc Debits 5 150,597.94
** Ending Balance 12/31/23 7,704.89 **
Service Charge .00
- - - - - - - - - - - - - - DEPOSITS/CREDITS - - - - - - - - - - - - - Date Deposits Withdrawals Activity Description
12/08 594.06 CITY OF OAKDALE/ACH
12/19 151,733.48 CITY OF OAKDALE/ACH
- - - - - - - - - - - - - - OTHER WITHDRAWALS/DEBITS - - - - - - - - - - - - - Date Deposits Withdrawals Activity Description
12/20 150,000.00 TRANSFER DEBIT
Ref F17UIFG To *9479
12/22 113.65 RETURN ACH ORIGINATED ENTRY/GRUIDL MELIS
12/22 128.21 RETURN ACH ORIGINATED ENTRY/RIGGLEMAN TR
12/22 147.56 RETURN ACH ORIGINATED ENTRY/ARLIN MELISS
12/22 208.52 RETURN ACH ORIGINATED ENTRY/SCHUTTE LIND
- - - - - - - - - - - - - - DAILY BALANCE SUMMARY - - - - - - - - - - - - - Date Balance Date Balance Date Balance
12/08 6,569.35 12/20 8,302.83 12/22 7,704.89
12/19 158,302.83
63 OAK VALLEY COMMUNITY BANK
MAIN OFFICE/OAKDALE
125 N THIRD AVE
OAKDALE CA 95361
(209)848-2265
CITY OF OAKDALE ACCOUNT NUMBER: 689
280 N 3RD AVE STATEMENT DATE: 12/29/23
OAKDALE CA 95361-3042 PAGE: 1 OF 2
WEB SITE: www.ovcb.com
www.escbank.com
TOLL FREE NUMBER: 866-844-7500
OAK TREE CHECKING-PUBLIC CITY OF OAKDALE Acct 1033689
Beginning Balance 12/01/23 7,860,562.37
Deposits / Misc Credits 12 642,448.17
Withdrawals / Misc Debits 9 2,245,455.34
** Ending Balance 12/31/23 6,257,555.20 **
Service Charge .00
Interest Paid Thru 12/31/23 22,731.50
Interest Paid Year To Date 294,739.88
Minimum Balance 5,994,455
- - - - - - - - - - - - - - DEPOSITS/CREDITS - - - - - - - - - - - - - Date Deposits Withdrawals Activity Description
12/04 3,749.61 Trnsfr from Checking Acct Ending in 9479 12/08 13,610.19 Trnsfr from Checking Acct Ending in 9479 12/11 112,867.37 Trnsfr from Checking Acct Ending in 9479 12/12 38,115.91 Trnsfr from Checking Acct Ending in 9479 12/13 138,908.35 Trnsfr from Checking Acct Ending in 9479 12/18 18,702.74 Trnsfr from Checking Acct Ending in 9479 12/21 53,394.57 Trnsfr from Checking Acct Ending in 9479 12/26 197,593.51 Trnsfr from Checking Acct Ending in 9479 12/27 27,066.43 Trnsfr from Checking Acct Ending in 9479 12/28 10,318.19 Trnsfr from Checking Acct Ending in 9479 12/29 5,389.80 Trnsfr from Checking Acct Ending in 9479 12/29 22,731.50 INTEREST EARNED
- - - - - - - - - - - - - - OTHER WITHDRAWALS/DEBITS - - - - - - - - - - - - - Date Deposits Withdrawals Activity Description
12/01 73,904.94 Trnsfr to Checking Acct Ending in 9479
12/05 300,429.61 Trnsfr to Checking Acct Ending in 9479 12/06 15,525.92 Trnsfr to Checking Acct Ending in 9479
12/07 62,127.37 Trnsfr to Checking Acct Ending in 9479
12/14 249,404.65 Trnsfr to Checking Acct Ending in 9479 12/15 7,288.03 Trnsfr to Checking Acct Ending in 9479
64 OAK VALLEY COMMUNITY BANK
MAIN OFFICE/OAKDALE
125 N THIRD AVE
OAKDALE CA 95361
(209)848-2265
CITY OF OAKDALE ACCOUNT NUMBER: 689
STATEMENT DATE: 12/29/23
PAGE: 2 OF 2
WEB SITE: www.ovcb.com
www.escbank.com
TOLL FREE PHONE: 866-844-7500
- - ACCOUNT CONTINUED - -
- - - - - - - - - - - - - - OTHER WITHDRAWALS/DEBITS - - - - - - - - - - - - - Date Deposits Withdrawals Activity Description
12/19 112,545.68 Trnsfr to Checking Acct Ending in 9479 12/20 840,240.12 Trnsfr to Checking Acct Ending in 9479 12/22 583,989.02 Trnsfr to Checking Acct Ending in 9479 - - - - - - - - - - - - - - DAILY BALANCE SUMMARY - - - - - - - - - - - - - Date Balance Date Balance Date Balance
12/01 7,786,657.43 12/12 7,576,917.61 12/21 6,578,444.79 12/04 7,790,407.04 12/13 7,715,825.96 12/22 5,994,455.77 12/05 7,489,977.43 12/14 7,466,421.31 12/26 6,192,049.28 12/06 7,474,451.51 12/15 7,459,133.28 12/27 6,219,115.71 12/07 7,412,324.14 12/18 7,477,836.02 12/28 6,229,433.90 12/08 7,425,934.33 12/19 7,365,290.34 12/29 6,257,555.20 12/11 7,538,801.70 12/20 6,525,050.22
65 66
MONTHLY ACCOUNT STATEMENT
City of Oakdale - Account #
DECEMBER 1, 2023 THROUGH DECEMBER 31, 2023
Information contained herein is confidential. We urge you to compare this statement to the one you receive from your qualified custodian. Please see Important Disclosures.
CHANDLER ASSET MANAGEMENT
chandlerasset.com
Chandler Team:
For questions about your account, please call (800) 317-4747, or contact [email protected]
Custodian
Bank of New York Mellon
Lauren Dehner
(904) 645-1918
67 ACCOUNT SUMMARY
Beg. Values
as of 11/30/23
End Values
as of 12/31/23
Market Value 40,545,466 41,080,695
Accrued Interest 69,455 73,024
Total Market Value 40,614,921 41,153,718
Income Earned 69,455 73,024
Cont/WD 0
Par 3,965,061 3,971,853
Book Value 42,618,281 42,687,737
Cost Value 42,618,281 42,687,737
TOP ISSUERS
CSJVRMA Investment Pool 100.0%
Total 100.0%
PORTFOLIO CHARACTERISTICS
Average Modified Duration 0.00
Average Coupon 0.00%
Average Purchase YTM 0.00%
Average Market YTM 0.00%
Average S&P/Moody Rating NR/NR
Average Final Maturity 0.00 yrs
Average Life 0.00 yrs
SECTOR ALLOCATION MATURITY DISTRIBUTION CREDIT QUALITY (S&P) Portfolio Summary
As of December 31, 2023
City of Oakdale
Account #
PERFORMANCE REVIEW
Annualized
TOTAL RATE OF RETURN 1M 3M YTD 1YR 2YRS 3YRS 5YRS 10YRS 4/30/2014 City of Oakdale 1.33% 2.88% 4.43% 4.43% -0.47% -0.66% 1.35% N/A 1.26% ICE BofA 1-5 Yr US Treasury & Agency Index 1.48% 3.09% 4.32% 4.32% -0.58% -0.75% 1.20% N/A 1.14% ICE BofA US Issuers 1-5 Yr AAA-A US Corp/Govt Idx 1.50% 3.18% 4.48% 4.48% -0.53% -0.70% 1.31% N/A 1.23% Chandler Asset Management - CONFIDENTIAL Page 1 Execution Time: 1/3/2024 9:15:55 PM 68 Holdings Report
As of December 31, 2023
City of Oakdale
Account
CUSIP Security Description Par Value/Units Purchase Date Book Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.
Gain/Loss
Moody/S&P
Fitch
Maturity
Duration
INVESTMENT POOL
99CAMBX$1 CSJVRMA Inv Pool Investment Pool 3,971,853.33 Various
0.00%
42,687,736.52
42,687,736.52
10.34 0.00%
41,080,694.69
73,023.69
100.00%
(1,607,041.83)
NR / NR
NR
0.00 0.00
Total Investment Pool 3,971,853.33 0.00%
42,687,736.52
42,687,736.52 0.00%
41,080,694.69
73,023.69
100.00%
(1,607,041.83)
NR / NR
NR
0.00 0.00
TOTAL PORTFOLIO 3,971,853.33 0.00%
42,687,736.52
42,687,736.52 0.00%
41,080,694.69
73,023.69
100.00%
(1,607,041.83)
NR / NR
NR
0.00 0.00
TOTAL MARKET VALUE PLUS ACCRUED 41,153,718.38
Chandler Asset Management - CONFIDENTIAL Page 2 Execution Time: 1/3/2024 9:15:55 PM 69 Transaction Ledger
As of December 31, 2023
City of Oakdale
Account
Transaction
Type
Settlement
Date CUSIP Quantity Security Description Price Acq/DispYield Amount InterestPur/Sold Total Amount Gain/Loss
ACQUISITIONS
Purchase 12/01/2023 99CAMBX$1 6,792.24 CSJVRMA Inv Pool Investment Pool 10.226 69,455.34 0.00 69,455.34 0.00 Subtotal 6,792.24 69,455.34 0.00 69,455.34 0.00
TOTAL ACQUISITIONS 6,792.24 69,455.34 0.00 69,455.34 0.00
OTHER TRANSACTIONS
Dividend 12/01/2023 99CAMBX$1 3,965,061.09 CSJVRMA Inv Pool Investment Pool 0.000 69,455.34 0.00 69,455.34 0.00 Subtotal 3,965,061.09 69,455.34 0.00 69,455.34 0.00
TOTAL OTHER TRANSACTIONS 3,965,061.09 69,455.34 0.00 69,455.34 0.00 Chandler Asset Management - CONFIDENTIAL Page 3 Execution Time: 1/3/2024 9:15:55 PM 70 Income Earned
As of December 31, 2023
City of Oakdale
Account #
CUSIP Security Description
Trade Date
Settle Date
Units
Book Value: Begin
Book Value: Acq
Book Value: Disp
Book Value: End
Prior Accrued
Inc. Received
Ending Accrued
Total Interest
Accr. Of Discount
Amort. Of Premium
Net Accret/Amort
Income Earned
Total Income
INVESTMENT POOL
99CAMBX$1 CSJVRMA Inv Pool
Investment Pool
Various
Various
3,971,853.33
42,618,281.18
69,455.34
0.00 42,687,736.52
69,455.31
69,455.34
73,023.69
73,023.72
0.00 0.00
0.00 73,023.72
73,023.72
Total Investment Pool 3,971,853.33
42,618,281.18
69,455.34
0.00 42,687,736.52
69,455.31
69,455.34
73,023.69
73,023.72
0.00 0.00
0.00 73,023.72 73,023.72
TOTAL PORTFOLIO 3,971,853.33
42,618,281.18
69,455.34
0.00 42,687,736.52
69,455.31
69,455.34
73,023.69
73,023.72
0.00 0.00
0.00 73,023.72 73,023.72
Chandler Asset Management - CONFIDENTIAL Page 4 Execution Time: 1/3/2024 9:15:55 PM 71 Cash Flow Report
As of December 31, 2023
City of Oakdale
Account
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 01/02/2024 Dividend 99CAMBX$1 3,971,853.33 CSJVRMA Inv Pool Investment Pool 0.00 73,023.69 73,023.69 JAN 2024 0.00 73,023.69 73,023.69
TOTAL 0.00 73,023.69 73,023.69
Chandler Asset Management - CONFIDENTIAL Page 5 Execution Time: 1/3/2024 9:15:55 PM 72 Important Disclosures City of Oakdale
Account
Chandler Asset Management, Inc. ;͞Chandler͟Ϳis an SEC registered investment adviser. For additional information about our firm, please see our current disclosures (Form ADV). To obtain a copy of our current disclosures, you may contact your client service representative by calling the number on the front of this statement or you may visit our website at www.chandlerasset.com.
Information contained in this monthly statement is confidential and is provided for informational purposes only and should not be construed as specific investment or legal advice. The information contained herein was obtained from sources believed to be reliable as of the date of this statement, but may become outdated or superseded at any time without notice.
Custody: Your qualified custodian bank maintains control of all assets reflected in this statement and we urge you to compare this statement to the one you receive from your qualified custodian. Chandler does not have any authority to withdraw or deposit funds from/to the custodian account.
Valuation: Prices are provided by IDC, an independent pricing source. In the event IDC does not provide a price or if the price provided is not reflective of fair market value, Chandler will obtain pricing from an alternative approved third party pricing source in accordance with our written valuation policy and procedures. Our valuation procedures are also disclosed in Item 5 of our Form ADV Part 2A.
Performance: Performance results are presented gross-of-advisory fees and represent the client͛s Total Return. The deduction of advisory fees lowers performance results. These results include the reinvestment of dividends and other earnings. Past performance may not be indicative of future results. Therefore, clients should not assume that future performance of any specific investment or investment strategy will be profitable or equal to past performance levels. All investment strategies have the potential for profit or loss. Economic factors, market conditions or changes in investment strategies, contributions or withdrawals may materially alter the performance and results of your portfolio.
Source ice Data Indices, LLC ("ICE"), used with permission. ICE PERMITS USE OF THE ICE INDICES AND RELATED DATA ON AN "AS IS" BASIS; ICE, ITS AFFILIATES AND THEIR RESPECTIVE
THIRD PARTY SUPPLIERS DISCLAIM ANY AND ALL WARRANTIES AND REPRESENTATIONS, EXPRESS AND/OR IMPLIED, INCLUDING ANY WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE OR USE, INCLUDING THE INDICES, INDEX DATA AND ANY DATA INCLUDED IN, RELATED TO, OR DERIVED THEREFROM. NEITHER ICE DATA, ITS AFFILIATES OR
THEIR RESPECTIVE THIRD PARTY PROVIDERS GUARANTEE THE QUALITY, ADEQUACY, ACCURACY, TIMELINESS OR COMPLETENESS OF THE INDICES OR THE INDEX DATA OR ANY COMPONENT THEREOF, AND THE INDICES AND INDEX DATA AND ALL COMPONENTS THEREOF ARE PROVIDED ON AN "AS IS" BASIS AND LICENSEE'S USE IS AT LICENSEE'S OWN RISK. ICE DATA, ITS AFFILIATES AND THEIR RESPECTIVE THIRD PARTY DO NOT SPONSOR, ENDORSE, OR RECOMMEND CHANDLER, OR ANY OF ITS PRODUCTS OR SERVICES.
Index returns assume reinvestment of all distributions. Historical performance results for investment indexes generally do not reflect the deduction of transaction and/or custodial charges or the deduction of an investment management fee, the incurrence of which would have the effect of decreasing historical performance results. It is not possible to invest directly in an index.
Ratings: Ratings information have been provided by Moody͛s, S&P and Fitch through data feeds we believe to be reliable as of the date of this statement, however we cannot guarantee its accuracy.
Security level ratings for U.S. Agency issued mortgage-backed securities ;͞MBS͟Ϳreflect the issuer rating because the securities themselves are not rated. The issuing U.S. Agency guarantees the full and timely payment of both principal and interest and carries a AA+/Aaa/AAA by S&P, Moody͛s and Fitch respectively.
Chandler Asset Management - CONFIDENTIAL Page 6 Execution Time: 1/3/2024 9:15:55 PM 73 Benchmark Index & Disclosures City of Oakdale
Account
Benchmark Index Disclosure
ICE BofA 1-5 Yr US Treasury & Agency
Index
The ICE BofA 1-5 Year US Treasury & Agency Index tracks the performance of US dollar denominated US Treasury and nonsubordinated US agency debt issued in the US domestic market. Qualifying securities must have an investment grade rating (based on an average of Moody͛s, S&P and Fitch). Qualifying securities must have at least one year remaining term to final maturity and less than five years remaining term to final maturity, at least 18 months to maturity at time of issuance, a fixed coupon schedule, and a minimum amount outstanding of $1 billion for sovereigns and $250 million for agencies.
ICE BofA US Issuers 1-5 Yr AAA-A US
Corp/Govt Idx
The ICE BofA US 1-5 Year AAA-A US Corporate & Government Index tracks the performance of US dollar denominated investment grade debt publicly issued in the US domestic market, including US Treasury, US agency, foreign government, supranational, and corporate securities.
Qualifying securities must be issued from US issuers and be rated AAA through A3 (based on an average of Moody͛s, S&P and Fitch). In addition, qualifying securities must have at least one year remaining term to final maturity and less than five years remaining term to final maturity, at least 18 months to final maturity at point of issuance, a fixed coupon schedule, and a minimum amount outstanding of $1 billion for US Treasuries and $250 million for all other securities.
Chandler Asset Management - CONFIDENTIAL Page 7 Execution Time: 1/3/2024 9:15:55 PM 74 City of Oakdale
City Council Staff Report
Meeting Date: February 5, 2024
To: Mayor Bairos and Members of the City Council
From:
Subject:
Colleen Andersen, Council Services Manager
Claim for Damage – Nazario Hernandez Brito
I. BACKGROUND
A claim submitted to the City against the Oak Valley Hospital District was received on January 2, 2024. The claim, as submitted, indicated the incident occurred on November 16, 2023. The location of the incident was listed as Oakdale-Waterford Highway and Ellenwood Road.
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 9.5
75 CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Meeting Date: February 5, 2024
To: Mayor Bairos and Members of the City Council
From: Jeff Gravel, Public Services Director
Subject: Consideration of a Resolution Accepting the Meadowlands Residential Subdivision Public Improvements and
Authorizing the Filing of a Notice of Completion
I. BACKGROUND
The 62 lot Meadowlands Residential Subdivision was approved by the City Council on September 20, 2021. The public improvements for the Project are substantially complete with some homes occupied and are ready for acceptance by the City. Public improvements consist of:
• New sewer and water mains and home service connections. • Curb, gutter, and sidewalk, street pavement on subdivision interior streets and a detention basin.
• Greger Street frontage improvements including curb, gutter, sidewalk, landscaping and irrigation.
• Interior fencing, landscaping and irrigation at north end of subdivision which is nearly complete pending favorable weather.
The improvements have been inspected and approved by City Staff pursuant to the approved development Improvement Plans and City Standards.
AGENDA ITEM 9.6
76 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Accept The Meadowlands Residential Subdivision Public Improvements MEETING DATE: February 5, 2024
Greger
North Edge Detention Basin
II. DISCUSSION
Following acceptance of the public improvements by the City Council, the City Clerk will file a Notice of Completion with the County Clerk Recorder’s Office and accept from the project proponent, a one-year warranty bond for public improvements indicated above.
III. FISCAL IMPACT
There are no measurable impacts to the City’s General Fund for maintenance associated with the Public Improvements. The Meadowlands Residential subdivision property was annexed into the Oakdale Community Facilities District No. 2007-1 which will provide funding for public safety services including, fire services, law enforcement, code enforcement and animal control. The subdivision was also annexed into the Bridle Ridge Landscaping, Lighting and Maintenance District to collect assessments for landscaping, lighting and other maintenance costs.
77 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Accept The Meadowlands Residential Subdivision Public Improvements MEETING DATE: February 5, 2024
IV. RECOMMENDATION
Staff recommends that the City Council adopt the Resolution accepting the Meadowlands Residential Subdivision Public Improvements and Authorizing the Filing of a Notice of Completion.
V. ATTACHMENTS
Attachment A: Draft City Council Resolution 2024-__
78 IN THE CITY COUNCIL
OF THE CITY OF OAKDALE
STATE OF CALIFORNIA
ATTACHMENT A
CITY COUNCIL RESOLUTION 2024-
A RESOLUTION ACCEPTING THE MEADOWLANDS RESIDENTIAL
SUBDIVISION PUBLIC IMPROVEMENTS AND AUTHORIZING THE FILING OF A
NOTICE OF COMPLETION
THE CITY OF OAKDALE CITY COUNCIL DOES HEREBY RESOLVE THAT:
WHEREAS, public improvements for the 62 lot Meadowlands Residential Subdivision Project are complete; and
WHEREAS, the public improvements consist of: New sewer and water mains and home service connections, Curb, gutter, and sidewalk, street pavement on subdivision interior streets and a detention basin, Greger Street frontage improvements including curb, gutter, sidewalk, landscaping and irrigation, Interior fencing, landscaping and irrigation at north end of subdivision; and
WHEREAS, the public improvements have been inspected and approved by City Staff pursuant to the approved Improvement Plans and City Standards; and WHEREAS, there is no measurable impact to the General Fund for maintenance associated with the public improvements in that a Community Facilities District (CFD) and Landscaping, Lighting, Maintenance District (LLMD) were annexed to fund future safety and maintenance services; and
WHEREAS, staff recommends that the City Council adopt the Resolution accepting the Meadowlands Residential Subdivision Public Improvements and Authorizing the Filing of a Notice of Completion; and
NOW, THEREFORE, BE IT RESOLVED that the CITY COUNCIL of the CITY OF OAKDALE hereby accepts the Meadowlands Residential Subdivision Project Public Improvements and Authorizes the filing of a Notice of Completion.
THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 5th DAY OF FEBRUARY, 2024, by the following vote:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
ABSTAINED: COUNCIL MEMBERS:
SIGNED:
Cherilyn Bairos, Mayor
79 CITY OF OAKDALE
City Council Resolution (Continued)
SUBJECT: Meadowlands Residential Subdivision Public Improvement Acceptance MEETING DATE: February 5, 2024
REPORT DATE: January 23, 2024
ATTEST:
Rouzé Roberts, City Clerk
80 CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Date: February 5, 2024
To: Mayor and City Council
From: Albert Avila, Finance Director
Subject: Review and Accept 2022-2023 Fiscal Year Financial Audit I. Background:
The City's Auditors, Badawi & Associates, recently completed the 2022 -23 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, 2023, total assets of the City exceeded its liabilities by $138,676,121 (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 $20,977,408. There is currently $21,797,822 of net position that are restricted and may only be used for a specific purpose. The remaining $95,900,891 is invested in capital assets, net of any related debt. (Page18)
3. As of June 30, 2023 the City's Governmental Activities reported combined net position of $28,205,540 of that, $6,805,754 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 2022-23 Fiscal Year Financial Audit for the City.
III. Attachments
Attachment 1: Annual financial Report FY 2022-23 (Audit) AGENDA ITEM 11.1
81 City of
Oakdale
Oakdale, California
Basic Financial Statements
For the year ended June 30, 2023
Prepared by:
Finance Department
82 City of Oakdale
Annual Financial Report
For the year ended June 30, 2023
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 ...................................................................................... 88 Budgetary Comparison Schedule – General Fund .................................................................................. 89 Budgetary Comparison Schedule – America Rescue Plan Act Special Revenue Fund ..................... 90 Defined Benefit Pension Plan:
Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years ................. 91 Schedule of Contributions – Last 10 Years ............................................................................................... 92 83 City of Oakdale
Annual Financial Report
For the year ended June 30, 2023
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 ....................................................................................... 96 Energy Efficiency and Conservation Capital Project Fund ............................................................. 97 General Fund:
Combining Balance Sheet ........................................................................................................................... 100 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .......................... 102 Non-Major Governmental Funds:
Combining Balance Sheet ........................................................................................................................... 108 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .......................... 116 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:
Home Loan Special Revenue Fund ..................................................................................................... 123 Gas Tax Special Revenue Fund ........................................................................................................... 124 Supplemental Law Enforcement Special Revenue Fund ................................................................. 125 Local Transportation Special Revenue Fund ..................................................................................... 126 Non-Judicial Forfeiture Special Revenue Fund ................................................................................ 127 Public Safety Special Revenue Fund ................................................................................................... 128 Lighting and Landscaping Special Revenue Fund ........................................................................... 129 Abandoned Vehicle Abatement Special Revenue Fund .................................................................. 130 Community Development B Special Revenue Fund ........................................................................ 131 Fire Service CFD 2003-1 Special Revenue Fund ................................................................................ 132 General Plan Special Revenue Fund ................................................................................................... 133 Solid Waste Special Revenue Fund ..................................................................................................... 134 Economic Development Special Revenue Fund ............................................................................... 135 Public Safety CFD 2007-1 Special Revenue Fund ............................................................................. 136 Education/Government CTV Special Revenue Fund ...................................................................... 137 Measure L Special Revenue Fund ....................................................................................................... 138 Maintenance Services CFD Special Revenue Fund .......................................................................... 139 SB-1 Road and Repair Maintenance Special Revenue Fund ........................................................... 140 Housing Special Revenue Fund .......................................................................................................... 141 CA Department Fish Wildlife Restoration Special Revenue Fund ................................................ 142 Traffic Congestion Relief Special Revenue Fund .............................................................................. 143 84 City of Oakdale
Annual Financial Report
For the year ended June 30, 2023
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 ............................................................................ 144 South Industrial Specific Plan Special Revenue Fund ..................................................................... 145 CHP Cannabis Enforcement Grant Special Revenue Fund ............................................................. 146 OTS STEP Grant Special Revenue Fund ............................................................................................ 147 U.S. Wildlife Restoration Grant Special Revenue Fund ................................................................... 148 Officer Wellness Grant Special Revenue Fund ................................................................................. 149 Regional Early Action Plan Special Revenue Fund .......................................................................... 150 Riverbank Animal Service Equipment Special Revenue Fund ....................................................... 151 Escalon Animal Service Equipment Special Revenue Fund ........................................................... 152 Senior Center Grants Special Revenue Fund .................................................................................... 153 Planning Grants Special Revenue Fund ............................................................................................. 154 Fire Station Debt Service Fund ............................................................................................................ 155 2015 Pension Obligation Bond Debt Service Fund ........................................................................... 156 Energy Efficiency and Conservation Debt Service Fund ................................................................. 157 Bridle Bridge Street Maintenance Capital Project Fund .................................................................. 158 Surface Transportation Capital Project Fund .................................................................................... 159 Plan Area Fee Capital Project Fund .................................................................................................... 160 Street Replacement Capital Project Fund........................................................................................... 161 Dorada Park Grant Capital Project Fund ........................................................................................... 162 Internal Service Funds:
Combining Statement of Net Position ...................................................................................................... 164 Combining Statement of Revenues, Expenses and Changes in Net Position ..................................... 166 Combining Statement of Cash Flows ........................................................................................................ 168 Custodial Funds:
Combining Statement of Fiduciary Net Position .................................................................................... 172 Combining Statement of Changes in Fiduciary Net Position ................................................................ 176 85 iv
This page intentionally left blank
86 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, 2023, 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, 2023, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
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. 87 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:
x Exercise professional judgment and maintain professional skepticism throughout the audit. x 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.
x 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. x 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.
x 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.
88 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 88-92 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.
89 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 February 1, 2024 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
February 1, 2024
90 City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2023
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, 2023. It should be read in conjunction with the accompanying transmittal letter and basic financial statements.
FINANCIAL HIGHLIGHTS
x As of June 30, 2023, total assets and deferred outflows of the City exceeded its liabilities and deferred inflows by $138,676,121 (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 $20,977,408. There are currently $21,797,822 of net position that are restricted and may only be used for a specific purpose. The remaining $95,900,891 is net investment in capital assets. x As of June 30, 2023, the City’s Governmental Activities reported combined net position of $70,022,431 of that, $(2,111,052) is unrestricted.
x As of June 30, 2023, the City’s governmental funds reported combined ending fund balances of $28,205,540. Approximately 76% of this total amount, $21,399,786, 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, $6,805,754 is unassigned. x Governmental Activities’ Capital assets, net of depreciation, increase to $57,881,428 from $54,414,159, which includes $41,285,518 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.
91 City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2023
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.
92 City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2023
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, 2023, the City’s major funds are as follows:
GOVERNMENTAL FUNDS:
x General Fund
x America Rescue Plan Act
x System Development Capital Project Fund
x Energy Efficiency and Conservation Capital Project
PROPRIETARY FUNDS:
x Sewer Enterprise Fund
x Water Enterprise Fund
x 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. 93 City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2023
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 44–86 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 100-179 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 $138,676,121 as of June 30, 2023.
The Summary of Net Position as of June 30, 2023, and 2022, follows:
94 City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2023
Management’s Discussion and Analysis, Continued
9 GOVERNMENT-WIDE FINANCIAL ANALYSIS, Continued
The change in net position for the fiscal years ended June 30, 2023 and 2022, follows:
Revenues
The City’s total revenues for governmental and business-type activities were $41,936,079 for the fiscal year ended June 30, 2023. Approximately 41.19% of the City’s key revenues are generated from three major sources.
95 City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2023
Management’s Discussion and Analysis, Continued
10 GOVERNMENT-WIDE FINANCIAL ANALYSIS, Continued
The following discusses variances in key revenues from the prior fiscal year:
1. Charges for Services. Total charges for services were $18,831,086, majority consisting of user charges for sewer, water, general government, and parks and recreation services. Charges for services increased by 2% in the current year.
2. Sales Tax. Annual receipts are up approximately 17% as we started to see some economic recovery primarily in the transportation sector, comprise primarily of car and fuel sales.
3. Property Tax. Annual receipts increased by 13%, as we continue to see recovery in property values.
4. Grants and Contributions:
Governmental Activities Operating. Majority of the revenue recognized relates to federal funding received through the America Rescue Plan Act.
Governmental Activities Capital. The City receives funds under the state funding for the construction of J Street – Sierra to Fifth
Business-type Activities Capital. Majority of the revenues recognized in the current year related to federal funding received from the FAA for airport improvement.
Expenses
Governmental and business-type activity expenses of the City for the year totaled $26,135,313.
Governmental activity expenses totaled $16,637,394 or 64% of total expenses. Business-type activities incurred $9,497,919 of expenses during the fiscal year. Public safety costs represented 64% 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, 2023, and 2022, are as follows:
96 City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2023
Management’s Discussion and Analysis, Continued
11 GOVERNMENT-WIDE FINANCIAL ANALYSIS, Continued
Business-type activities. Business-type activities increased the City’s net position by $5,415,643. 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, 2023, the City’s governmental funds reported combined fund balances of $28,205,540. This is an increase of $3,725,918 or 15.2% over last year.
The increase 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, 2023, General Fund unassigned fund balance totaled $7,306,729 with $39,122 reported as nonspendable.
Enterprise funds. The City’s enterprise funds net position increase by $5,415,643 in the fiscal year ended June 30, 2023. 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 $843,223. This was mainly due to an increase in property, franchise, and sales taxes being over the budget estimates.
The difference between the total original budget and the total final amended budget was an increase of $680,049. Actual expenditures were $345,832 below budget, 2% of the budget. 97 City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2023
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, 2023, amount to $105,913,864. This investment in capital assets includes land, buildings and improvements, machinery and equipment, and infrastructure.
Major capital asset events during the year included street construction, Energy Efficiency projects, and the installation of sewer line under the river to the treatment plant.
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, 2023 and 2022 were as follows:
Additional information on long-term obligations is provided in Note 6 to the Basic Financial Statements. 98 City of Oakdale, California
Basic Financial Statements
For the year ended June 30, 2023
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 2023–2024.
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.
99 This page intentionally left blank
14 100
BASIC
FINANCIAL STATEMENTS
15 101
This page intentionally left blank
16 102
GOVERNMENT-WIDE
FINANCIAL STATEMENTS
17 103
City of Oakdale
Statement of Net Position
June 30, 2023
Governmental Business-Type
Activities Activities Total
ASSETS
Current assets:
Cash and investments $ 31,321,755 $ 28,375,287 $ 59,697,042 Restricted cash and investments 659,717 - 659,717
Receivables:
Accounts Receivable 128,745 1,459,898 1,588,643
Taxes 301,326 - 301,326
Interest 58,622 57,052 115,674
Intergovernmental 2,327,093 183,358 2,510,451
Leases 17,643 48,127 65,770
Other receivables 134,454 - 134,454
Inventory 39,122 12,541 51,663
Prepaid items and deposits - - -
Total current assets 34,988,477 30,136,263 65,124,740
Noncurrent assets:
Investments in limited partnership - - -
Loans/Notes receivable 7,617,633 - 7,617,633
Advance to Successor Agency Trust 324,435 291,187 615,622 Leases 443,209 1,272,479 1,715,688
Capital assets:
Non-depreciable 6,459,478 13,131,467 19,590,945
Depreciable, net 51,421,950 41,720,494 93,142,444
Total capital assets 57,881,428 54,851,961 112,733,389
Total noncurrent assets 66,266,705 56,415,627 122,239,123 Total assets 101,255,182 86,551,890 187,807,072
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows related to pension 10,138,254 2,720,597 12,858,851 Total deferred outflows of resources 10,138,254 2,720,597 12,858,851
LIABILITIES
Current liabilities:
Accounts payable and accrued liabilities 2,093,792 1,896,171 3,989,963 Interest payable 30,734 210,067 240,801
Unearned revenue 2,214,110 - 2,214,110
Deposits payable 469,683 180,073 649,756
Compensated absences - due within one year 90,224 42,528 132,752 Long term debt - due within one year 895,179 796,495 1,691,674 Total current liabilities 5,793,722 3,125,334 8,919,056 Noncurrent liabilities:
Compensated absences - due in more than one year 812,024 447,056 1,259,080 Net pension liability 24,946,540 6,694,435 31,640,975
Long term debt - due in more than one year 7,129,388 8,490,236 15,619,624 Total noncurrent liabilities 32,887,952 15,631,727 48,519,679 Total liabilities 38,681,674 18,757,061 57,438,735
DEFERRED INFLOWS OF RESOURCES
Deferred inflows related to pension 2,258,878 606,170 2,865,048 Deferred inflows related to leases 430,453 1,255,566 1,686,019 Total deferred inflows of resources 2,689,331 1,861,736 4,551,067
NET POSITION
Net investment in capital assets 50,335,661 45,565,230 95,900,891 Restricted 21,797,822 - 21,797,822
Unrestricted (deficit) (2,111,052) 23,088,460 20,977,408 $ 70,022,431 $ 68,653,690 $ 138,676,121
See accompanying Notes to Basic Financial Statements.
Primary Government
Total net position
18 104
December 31, 2022 December 31, 2022
Oakdale Senior
Senior Housing
Housing LP Corporation
694,407 $ 160,621
- -
3,493 -
- -
- -
- -
- -
- -
- -
33,677 -
731,577 160,621
- 2,061,907
- -
- -
- -
400,000 -
201,242 -
601,242 -
601,242 2,061,907
1,332,819 2,222,528
- -
- -
51,201 -
80,870 -
8,731 -
31,118 -
- -
80,708 -
252,628 -
- -
- -
1,673,532 -
1,673,532 -
1,926,160 - -
- -
- -
- -
- -
- 2,061,907
(593,341) 160,621
$ (593,341) $ 2,222,528
Discretely Presented Component Units
19 105
City of Oakdale
Statement of Activities
For the year ended June 30, 2023
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Total Primary Government:
Governmental activities:
General government $ 1,320,023 $ 1,871,201 $ 266,687 $ - $ 2,137,888 Public safety 10,669,156 726,961 2,997,935 10,000 3,734,896 Public works 1,906,346 507,070 249,857 2,896,048 3,652,975 Community development 518,710 641,115 2,238 - 643,353
Parks and recreation 2,038,463 1,818,600 66,432 - 1,885,032 Interest and fiscal charges 184,696 - - - -
Total governmental activities 16,637,394 5,564,947 3,583,149 2,906,048 12,054,144 Business-type activities:
Sewer 4,936,087 7,076,277 - 137,981 7,214,258
Water 3,821,609 5,537,363 - 316,716 5,854,079
Parking 22,557 21,885 - - 21,885
Aviation 750,666 663,614 - 1,061,945 1,725,559
Total business-type activities 9,530,919 13,299,139 - 1,516,642 14,815,781 Total primary government $ 26,168,313 $ 18,864,086 $ 3,583,149 $ 4,422,690 $ 26,869,925 Discretely Presented Component Units:
Oakdale Senior Housing LP $ 848,657 $ 882,820 - - $ 882,820 Senior Housing Corporation 1,148 - - - -
Total discretely presented
component units $ 849,805 $ 882,820 $ - $ - $ 882,820
General Revenues:
Taxes:
Property taxes
Sales and use taxes
Franchise taxes
Other taxes
Total taxes
Investment earnings
Total general revenues
Change in net position
Net position - beginning of year
Net position - end of year
See accompanying Notes to Basic Financial Statements.
Program Revenues
20 106
December 31, 2022 December 31, 2022
Oakdale Senior
Governmental Business-Type Senior Housing
Activities Activities Total Housing LP Corporation
$ 817,865 $ - $ 817,865 $ - $ -
(6,934,260) - (6,934,260) - -
1,746,629 - 1,746,629 - -
124,643 - 124,643 - -
(153,431) - (153,431) - -
(184,696) - (184,696) - -
(4,583,250) - (4,583,250) - -
- 2,278,171 2,278,171 - -
- 2,032,470 2,032,470 - -
- (672) (672) - -
- 974,893 974,893 - -
- 5,284,862 5,284,862 - -
(4,583,250) 5,284,862 701,612 - -
- - - 34,163 -
- - - - (1,148)
- - - 34,163 (1,148)
5,219,730 - 5,219,730 - -
7,472,938 - 7,472,938 - -
1,497,158 - 1,497,158 - -
599,075 - 599,075 - -
14,788,901 - 14,788,901 - -
179,472 130,781 310,253 - 707
14,968,373 130,781 15,099,154 - 707
10,385,123 5,415,643 15,800,766 34,163 (441)
59,637,308 63,238,047 122,875,355 (627,504) 2,222,969
$ 70,022,431 $ 68,653,690 $ 138,676,121 $ (593,341) $ 2,222,528 $ 68,653,690
and Changes in Net Position
Net (Expense) Revenue
Primary Government
Discretely Presented
Component Units
21 107
This page intentionally left blank
22 108
FUND
FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Funds Financial Statements
23 109
This page intentionally left blank
24 110
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. 25 111
City of Oakdale
Balance Sheet
Governmental Funds
June 30, 2023
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 $ 6,458,631 $ 2,320,448 $ 5,664,517 $ - $ 7,046,117 $ 21,489,713 Restricted cash and investments - - - 322,359 337,358 659,717 Receivables:
Account receivables 98,719 - - - 29,314 128,033
Taxes 263,558 - - - 37,768 301,326
Interest 14,283 2,496 12,040 - 12,870 41,689
Intergovernmental 1,345,148 - - - 981,945 2,327,093
Leases 460,852 - - - - 460,852
Loans/Notes receivable - - - - 7,617,633 7,617,633
Other receivable 124,923 - - - 9,531 134,454
Due from other funds 911,977 - - - - 911,977
Inventory 39,122 - - - - 39,122
Advances to Successor Agency Trust - - 289,801 - - 289,801 Total assets $ 9,717,213 $ 2,322,944 $ 5,966,358 $ 322,359 $ 16,072,536 $ 34,401,410
LIABILITIES, DEFERRED
INFLOWS OF RESOURCES,
AND FUND BALANCES
Liabilities:
Accounts payable $ 1,472,092 $ 108,834 $ 4,000 $ - $ 147,563 $ 1,732,489 Due to other funds - - - 322,359 589,618 911,977
Unearned revenues - 2,214,110 - - - 2,214,110
Deposits payable 441,237 - - - 28,446 469,683
Total liabilities 1,913,329 2,322,944 4,000 322,359 765,627 5,328,259 Deferred Inflows of Resources:
Unavailable revenue 27,580 - - - 409,578 437,158
Deferred inflows related to leases 430,453 - - - - 430,453 Total deferred inflows of
resources 458,033 - - - 409,578 867,611
Fund Balances:
Nonspendable 39,122 - - - - 39,122
Restricted - - 5,962,358 - 15,398,306 21,360,664
Unassigned 7,306,729 - - - (500,975) 6,805,754
Total fund balances 7,345,851 - 5,962,358 - 14,897,331 28,205,540 Total liabilities, deferred
inflows of resources, and
fund balances $ 9,717,213 $ 2,322,944 $ 5,966,358 $ 322,359 $ 16,072,536 $ 34,401,410 See accompanying Notes to Basic Financial Statements.
26 112
Total Fund Balances - Total Governmental Funds $ 28,205,540
Capital assets used in governmental activities were not current financial resources.
Therefore, they were not reported in the Governmental Funds' Balance Sheet.
Non-depreciable $ 6,459,478
Depreciable (net of internal service fund amount of $97,662) 51,324,288 Total capital assets $ 57,783,766 57,783,766
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. 9,611,879 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.
437,158
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 7,864,306
Deferred inflows of resources - pension (2,258,878)
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 $ (90,224)
Long term debt - due within one year (895,179)
Compensated absences - due in more than one year, net of internal service funds (803,223) Long term debt - due in more than one year (7,129,388)
Net pension liability (24,946,540)
Total long-term liabilities $ (33,864,554) (33,864,554) Net Position of Governmental Activities $ 70,022,431
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, 2023
27 113
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 $ 5,219,730 $ - $ - $ - $ 2,003,611 $ 7,223,341 Sales and use taxes 7,183,119 - - - 289,818 7,472,937
Franchise taxes 1,430,596 - - - 66,562 1,497,158
Other taxes 599,075 - - - 1,625,325 2,224,400
Licenses and permits 451,704 - - - - 451,704
Fines and forfeitures 249,027 - - - 5,256 254,283
Intergovernmental 463,857 2,368,641 - - 1,996,531 4,829,029 Use of money and property 314,709 34,525 (6,675) - 46,319 388,878 Charges for services 738,991 - 1,057,358 - 887,245 2,683,594 Total revenues 16,650,808 2,403,166 1,050,683 - 6,920,667 27,025,324 EXPENDITURES:
Current:
General government 1,741,573 346,184 7,000 - 301,369 2,396,126 Public safety 11,689,453 - - - (9,393) 11,680,060
Public works 949,566 - - - 48,633 998,199
Community development 680,243 - - - 131,556 811,799
Parks and recreation 1,269,525 - - - 1,055,362 2,324,887 Capital outlay 8,408 2,056,982 299,538 571,481 2,777,849 5,714,258 Debt service:
Principal - - 9,000 - 792,470 801,470
Interest and fiscal charges - - - - 184,695 184,695
Total expenditures 16,338,768 2,403,166 315,538 571,481 5,282,541 24,911,494
REVENUES OVER (UNDER)
OVER (UNDER) EXPENDITURES 312,040 - 735,145 (571,481) 1,638,126 2,113,830 OTHER FINANCING SOURCES (USES):
Proceeds from debt issuance - - - 1,403,088 - 1,403,088 Transfers in 1,844,297 - - - 515,768 2,360,065
Transfers out (461,000) - - (305,768) (1,384,297) (2,151,065) Total other financing sources (uses) 1,383,297 - - 1,097,320 (868,529) 1,612,088 Net change in fund balances 1,695,337 - 735,145 525,839 769,597 3,725,918 FUND BALANCES:
Beginning of year 5,650,514 - 5,227,213 (525,839) 14,127,734 24,479,622 End of year $ 7,345,851 $ - $ 5,962,358 $ - $ 14,897,331 $ 28,205,540 See accompanying Notes to Basic Financial Statements.
City of Oakdale
Governmental Funds
For the year ended June 30, 2023
28 114
Net Change in Fund Balances - Total Governmental Funds $ 3,725,918 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. 5,267,088 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. (1,796,323)
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 (1,403,088)
Debt principal payments 801,470
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 (96,696) 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. 34,843
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. 2,505,696
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. 1,596,621
Internal services funds are used by management to charge the cost of certain activities, such as equipment replacement, risk management, technology to individual funds. (250,406)
Change in Net Position of Governmental Activities $ 10,385,123 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, 2023
29 115
This page intentionally left blank
30 116
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. 31 117
City of Oakdale
Statement of Net Position
Proprietary Funds
June 30, 2023
Non-Major
Enterprise Fund
Sewer Aviation Water Parking
Fund Fund Fund Fund
ASSETS
Current assets:
Cash and investments $ 14,020,889 $ 260,743 $ 14,031,791 $ 61,864 Restricted cash and investments - - - -
Receivables:
Accounts receivable 725,094 17,471 716,055 1,278
Interest 28,274 502 28,153 123
Leases - 48,127 - -
Inventory - - 12,541 -
Total current assets 14,774,257 510,201 14,788,540 63,265 Noncurrent assets:
Advances to Successor Agency Trust - - 291,187 -
Leases receivable - 1,272,479 - -
Capital assets:
Non-depreciable 11,288,894 123,570 1,632,003 87,000
Depreciable, net 21,446,717 5,482,459 14,527,712 263,606 Total capital assets 32,735,611 5,606,029 16,159,715 350,606 Total noncurrent assets 32,735,611 6,878,508 16,450,902 350,606 Total assets 47,509,868 7,388,709 31,239,442 413,871
DEFERRED OUTFLOW OF RESOURCES
Deferred outflows related to pension 1,477,727 15,750 1,227,120 - Total deferred outflows of resources 1,477,727 15,750 1,227,120 -
LIABILITIES
Current liabilities:
Accounts payable 1,640,333 9,019 246,110 709
Interest payable 210,067 - - -
Deposits payable - 12,460 167,613 -
Compensated absences - due within one year 21,246 148 21,134 - Long term debt - due within one year 796,495 - - -
Total current liabilities 2,668,141 21,627 434,857 709
Noncurrent liabilities:
Compensated absences - due in more than one year 266,241 430 180,385 - Net pension liability 3,636,165 38,759 3,019,511 -
Long term debt - due in more than one year 8,490,236 - - - Total noncurrent liabilities 12,392,642 39,189 3,199,896 - Total liabilities 15,060,783 60,816 3,634,753 709
DEFERRED INFLOWS OF RESOURCES
Deferred inflows related to pension 329,249 3,510 273,411 - Deferred inflows related to leases - 1,255,566 - -
Total deferred inflows of resources 329,249 1,259,076 273,411 -
NET POSITION
Net investment in capital assets 23,448,880 5,606,029 16,159,715 350,606 Unrestricted 10,148,683 478,538 12,398,683 62,556
Total net position 33,597,563 6,084,567 28,558,398 413,162 See accompanying Notes to Basic Financial Statements.
Major Enterprise Funds
32 118
Governmental
Activities
Internal
Totals Service Funds
$ 28,375,287 $ 9,832,042
-
1,459,898 712
57,052 16,933
48,127 -
12,541 -
30,136,263 9,849,687
291,187 34,634
1,272,479 -
13,131,467 -
41,720,494 97,662
54,851,961 97,662
56,415,627 132,296
86,551,890 9,981,983
2,720,597 -
2,720,597 -
1,896,171 361,303
210,067 -
180,073 -
42,528 -
796,495 -
3,125,334 361,303
447,056 8,801
6,694,435 -
8,490,236 -
15,631,727 8,801
18,757,061 370,104
606,170 -
1,255,566 -
1,861,736 -
45,565,230 97,662
23,088,460 9,514,217
68,653,690 9,611,879
33 119
City of Oakdale
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the year ended June 30, 2023
Non Major
Enterprise
Fund
Sewer Aviation Water Parking
Fund Fund Fund Fund
OPERATING REVENUES:
Charges for services:
Service charges $ 7,061,277 $ 658,408 $ 5,519,363 $ 12,032 Interdepartmental charges - - - -
Other 15,000 5,206 18,000 9,853
Total operating revenues 7,076,277 663,614 5,537,363 21,885 OPERATING EXPENSES:
General and administrative 780,465 89,997 910,330 -
Maintenance and operations 3,104,730 494,707 2,464,093 10,167 Depreciation and amortization 798,811 165,962 447,186 12,390 Total operating expenses 4,684,006 750,666 3,821,609 22,557 OPERATING INCOME (LOSS): 2,392,271 (87,052) 1,715,754 (672) NONOPERATING REVENUES (EXPENSES):
Investment income 135,836 450 (5,136) (369)
Connection fees 27,745 - 16,518 -
Capital fees 110,236 - 300,198 -
Intergovernmental - 1,061,945 - -
Interest and debt service expenses (252,081) - - -
Total nonoperating revenues (expenses) 21,736 1,062,395 311,580 (369)
NET INCOME (LOSS) BEFORE
TRANSFERS 2,414,007 975,343 2,027,334 (1,041)
Transfers in - - - -
Transfers out - - - -
Total transfers - - - -
Change in net position 2,414,007 975,343 2,027,334 (1,041) NET POSITION:
Beginning of year 31,183,556 5,109,224 26,531,064 414,203 End of year $ 33,597,563 $ 6,084,567 $ 28,558,398 $ 413,162 See accompanying Notes to Basic Financial Statements.
Major Enterprise Funds
34 120
Governmental
Activities
Internal
Totals Service Funds
$ 13,251,080 $ -
- 3,840,705
48,059 41,754
13,299,139 3,882,459
1,780,792 2,555,124
6,073,697 1,308,503
1,424,349 22,591
9,278,838 3,886,218
4,020,301 (3,759)
130,781 (37,647)
44,263 -
410,434 -
1,061,945 -
(252,081) -
1,395,342 (37,647)
5,415,643 (41,406)
- 411,000
- (620,000)
- (209,000)
5,415,643 (250,406)
63,238,047 9,862,285
$ 68,653,690 $ 9,611,879
35 121
City of Oakdale
Statement of Cash Flows
Proprietary Funds
For the year ended June 30, 2023
Non Major
Enterprise
Fund
Sewer Aviation Water Parking
Fund Fund Funds Fund
CASH FLOWS FROM OPERATING ACTIVITIES:
Receipts from customers $ 7,079,666 $ 544,399 $ 5,571,260 $ 21,897 Cash received from interfund services provided - - - -
Payments to vendors for services and suppliers (2,878,874) (652,421) (3,339,661) (9,457) Payments to employees for salaries and benefits (522,911) (7,271) (506,361) - Net cash provided by operating activities 3,677,881 (115,293) 1,725,238 12,440 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
Transfers in - - - -
Transfers out - - - -
Interfund borrowing - - 78,214 -
Net cash provided by (used in) noncapital financing activities - - 78,214 -
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES:
Acquistion and construction of capital assets (6,013,433) (936,327) (1,204,066) (1) Connection fees 27,745 - 16,518 -
Capital fees 110,236 - 300,198 -
Grants received - 939,832 - -
Principal payments - long-term debt (796,495) - - -
Interest and fees paid on long-term debt (245,874) - - - Net cash used in capital and related
financing activities (6,917,821) 3,505 (887,350) (1)
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment income received 122,436 125 (22,175) (450)
Net cash used in investing activities 122,436 125 (22,175) (450) NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (3,117,504) (111,663) 893,927 11,989 CASH AND CASH EQUIVALENTS:
Beginning of year 17,138,393 372,406 13,137,864 49,875
End of year $ 14,020,889 $ 260,743 $ 14,031,791 $ 61,864 CASH FLOWS FROM OPERATING ACTIVITIES:
RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES:
Operating income (loss) $ 2,392,271 $ (87,052) $ 1,715,754 $ (672) Adjustments to reconcile operating income (loss)
to net cash provided by operating activities:
Depreciation and amortization 798,811 165,962 447,186 12,390 Changes in assets and liabilities:
Accounts receivable 3,389 (50,891) 11,284 12
Deferred outflows related to pension (819,874) (8,740) (680,832) - Accounts payable 1,006,321 (67,717) 34,762 710
Deposits payable - (100) 22,613 -
Compensated absences 75,032 (897) (9,822) -
Net pension liability 1,572,980 16,768 1,306,219 -
Deferred inflows related to pension (1,351,049) (14,402) (1,121,926) - Deferred inflows related to leases - (68,224) - -
Net cash provided by (used in) operating activities $ 3,677,881 $ (115,293) $ 1,725,238 $ 12,440 See accompanying Notes to Basic Financial Statements.
Major Funds
36 122
Governmental
Activities
Internal
Totals Service Funds
$ 13,217,222 $ -
- 3,882,369
(6,880,413) (3,646,839)
(1,036,543) -
5,300,266 235,530
- 424,148
- (620,000)
78,214 -
78,214 (195,852)
(8,153,827) (19,095)
44,263 -
410,434 -
939,832 -
(796,495) -
(245,874) -
(7,801,667) (19,095)
99,936 (48,342)
99,936 (48,342)
(2,323,251) (27,759)
30,698,538 9,859,801
$ 28,375,287 9,832,042
$ 4,020,301 $ (3,759)
1,424,349 22,591
(36,206) (90)
(1,509,446) -
974,076 226,574
22,513 -
64,313 (9,786)
2,895,967 -
(2,487,377) -
(68,224)
$ 5,300,266 235,530
37 123
This page intentionally left blank
38 124
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.
39 125
City of Oakdale
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2023
Successor Agency
Private Purpose Custodial
Trust Fund Fund
ASSETS
Cash and investments $ 733,932 $ 2,438,872
Restricted cash and investment 275 613,738
Receivables:
Accounts 306 338,123
Taxes - 7,776
Interest 650 4,051
Loans 29,081 -
Total assets 764,244 3,402,560
DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding 883,255 -
Total deferred outflows of resources 883,255 -
LIABILITIES
Liabilities:
Accounts payable 3,800 311,249
Wages payable 779 -
Interest payable 46,209 -
Long term debt - due in one year 660,000 -
Total current liabilities 710,788 311,249
Long-term obligations
Long term debt - due in more than one year 15,147,648 - Due to the City of Oakdale 615,622 -
Total liabilities 16,474,058 311,249
NET POSITION
Restricted for:
Development related - 2,560,363
Other - 530,948
Unrestricted (14,826,559) -
Total net position $ (14,826,559) $ 3,091,311
See accompanying Notes to Basic Financial Statements.
40 126
City of Oakdale
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the year ended June 30, 2023
RDA Successor Agency
Retirement Private Purpose Custodial
Trust Fund Funds
ADDITIONS:
Assessments $ - $ 636,822
Investment income 37,295 11,491
Miscellaneous - 390,710
Refuse collections - 3,276,770
Total additions 697,424 4,315,793
DEDUCTIONS:
Administration 235,694 -
Interest payments 436,523 272,031
Principal and other debt payments - 330,000
Payments for goods and services - 3,662,038
Total deductions 672,217 4,264,069
Change in fiduciary net position 25,207 51,724
NET POSITION:
Beginning of year (14,851,766) 3,039,587
End of year $ (14,826,559) $ 3,091,311
$ (14,512,745) $ (14,512,745)
See accompanying Notes to Basic Financial Statements.
41 127
This page intentionally left blank
42 128
43 NOTES TO BASIC
FINANCIAL STATEMENTS
129
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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.
130
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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. 131
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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. 132
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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. 133
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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. 134
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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.
135
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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.
136
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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. 137
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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.
138
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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).
139
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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. 140
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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.” 141
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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 2023, the City adopted the new accounting standards to conform to the following Governmental Accounting Standards Board Statements:
GASB Statement No. 91, Conduit Debt Obligations – The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. The City updated disclosures relating to conduit debt obligations to meet the requirements of this statement. GASB Statement 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements – The primary objective of this Statement is to improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). As used in this Statement, a PPP in an arrangement in which a government (the transferor) contracts with an operator (a governmental or nongovernmental entity) to provide public services by conveying control of the right to operate or use a nonfinancial asset, such as infrastructure or other capital asset (the underlying PPP asset), for a period of time in an exchange or exchange-like transaction. The requirements of this statement did not apply to the City for the current fiscal year.
142
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
57 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued O. New Pronouncements, Continued
GASB Statement No. 96, Subscription-based Information Technology Arrangements – This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset – an intangible asset – and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. The requirements of this Statement did not apply to the City for the current fiscal year.
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, 2023 (excluding discretely presented component units):
In addition to the amounts described above, the Oakdale Senior Housing Limited Partnership (Partnership) reported $694,407 in cash and investments as of December 31, 2022, and the Senior Housing Corporation (Corporation) reported $160,621 in cash and investments as of December 31, 2022.
Governmental Business-Type Fiduciary
Activities Activities Funds Total
Deposits and investments $ 31,321,755 $ 28,375,287 $ 3,172,804 $ 62,869,846 Restricted cash and investments 659,717 - 614,013 1,273,730 Total cash and investments $ 31,981,472 $ 28,375,287 $ 3,786,817 $ 64,143,576 Government-Wide Statement of
Net Position
143
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
58 2. CASH AND INVESTMENTS, Continued
The Partnership’s bank balance as of December 31, 2022 exceeded federally insured limits.
The Senior Housing Corporation’s bank balances before reconciling items as of December 31, 2022 was in one bank with a total balance of $139,519 that was covered by the Federal Deposit Insurance Corporation Coverage. The Corporation had no investments as of December 31, 2022.
A. Summary of City Cash and Investments (excluding discretely presented component units) Cash and investments as of June 30, 2023 consist of the following:
B. Deposits
The carrying amounts of the City’s cash deposits were $16,681,284 at June 30, 2023. Bank balances before reconciling items were a positive amount of $16,949,871 at June 30, 2023. 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 $ 2,400
Deposits with financial institution 16,681,284
Total cash on hand and deposits 16,683,684
Local Agency Investment funds 6,406,989
Investment in CSJRMA Investment Pool 39,779,173
Total investments 46,186,162
Total City Treasury 62,869,846
Cash and investments with fiscal agent 1,273,730
Total cash and investments $ 64,143,576
144
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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, 2023, 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
145
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
60 2. CASH AND INVESTMENTS, Continued
C. Investments, Continued
As of June 30, 2023, the City had $6,406,989 invested in LAIF, which had invested 2.78% of the pool investment funds in Structured Notes and Asset-Backed Securities as compared to 1.88% in the previous year. The LAIF fair value factor of 0.984828499 was used to calculate the fair value of the investments in LAIF.
As of June 30, 2023, the City also had $39,779,173 invested in Central San Joaquin Valley Risk Management (CSJRMA) Investment Pool. As of June 30, 2023, 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 fair value fluctuation due to overall changes in the interest rates.
Investments held in the City Treasury grouped by maturity date at June 30, 2023, 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, 2023, 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 $ 6,406,989 $ 6,406,989 $ - $ - $ - $ - Investment in CSJRMA Investment Pool 39,779,173 39,779,173 - - - - Total $ 46,186,162 $ 46,186,162 $ - $ - $ - $ -
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
146
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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, 2023, consisted of the following:
Governmental Activities:
Non-Major Governmental Funds
Central Valley Coalition for Affordable Housing $ 2,397,956 CIC Oakridge Apartments L.P. 1,000,000
Oakdale Senior Housing Limited Partnership 626,397
Children's Guardian Fund 22,528
First Time Home Buyer Program 5,000
Oak Leaf Meadows 280,000
Total Housing Successor 4,331,881
HOME - First Time Home Buyer Program 1,364,272
HOME - Central Valley Coalition for Affordable Housing 1,292,653 Subtotal HOME Program 2,656,925
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 7,617,633
Total Governmental Activities $ 7,617,633
Fiduciary Funds - Successor Agency Private Purpose Trust Fund Economic Development Loans $ 29,081
Total Fiduciary Funds $ 29,081
147
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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, 2023, 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, 2023, 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, 2023, 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, 2023, was $22,528.
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, 2023, was $5,000.
Oak Leaf Meadows LP - The balance of this loan at June 30, 2023, 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, 2023, was $2,656,925.
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, 2023, was $598,973. 148
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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, 2023, was $58,935; $29,854 was included in the Economic Development Special Revenue Fund with the remaining $29,081 shown in the Successor Agency Private Purpose Trust.
4. LEASES RECEIVABLES
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, 2023 were $1,781,458 and $1,686,019. The total lease revenue recognized during the fiscal year was $98,609.
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, 2023 Recognized Remaining Options Governmental Activities
Cell Tower Lease* $ 488,691 2,610 4.000% $ 460,852 $ 430,453 $ 30,385 3 180 Total Governmental Activities 488,691 460,852 430,453 30,385 Business-type Activities
S.C. Airport Hangar 195,272 1,500 4.000% 184,894 175,540 13,165 3 180 G.W. Flying Club Hangar 445,663 3,500 4.000% 421,041 408,678 31,640 3 180 MH Airport Hangar 727,798 3,500 4.000% 714,671 671,348 23,419 2 120 Total Business-type Activities 1,368,733 1,320,606 1,255,566 68,224 Total Primary Government $ 1,857,424 $ 1,781,458 $ 1,686,019 $ 98,609 149
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
64 4. LEASES RECEIVABLE, Continued
Future minimum rental payments are as follows:
Year Ending
June 30, Principal Interest Total Principal Interest Total 2024 $ 17,643 $ 18,115 $ 35,758 $ 50,088 $ 51,912 $ 102,000 2025 19,454 17,376 36,830 52,128 49,872 102,000
2026 21,372 16,563 37,935 54,252 47,748 102,000
2027 23,402 15,671 39,073 56,462 45,538 102,000
2028 25,549 14,696 40,245 58,763 43,237 160,763
2029-2033 164,489 55,588 220,077 331,735 178,265 510,000 2034-2038 188,943 16,486 205,429 277,580 109,920 387,500 2039-2043 - - - 134,897 75,103 210,000
2044-2048 - - - 164,709 45,291 210,000
2049-2052 - - - 139,992 10,504 150,496
Total $ 460,852 $ 154,495 $ 615,347 $ 1,320,606 $ 657,390 $ 2,036,759 Current $ 17,643 $ 18,115 $ 35,758 $ 50,088 $ 51,912 $ 102,000 Noncurrent 443,209 136,380 579,589 1,270,518 605,478 1,875,996 Total $ 460,852 $ 154,495 $ 615,347 $ 1,320,606 $ 657,390 $ 1,977,996 Governmental Activities Business-type Activities
150
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
65 5. CAPITAL ASSETS
Capital asset activity for governmental activities for the year ended June 30, 2023, was as follows:
Depreciation expense for capital assets was charged to functions as follows:
Balance Deletions/ Balance
June 30, 2022 Additions Adjustments Transfers June 30, 2023 Governmental Activities
Nondepreciabl assets:
Land $ 2,585,665 $ - $ - $ 23,424 2,609,089
Construction in progress 8,698,710 4,917,136 - (9,765,457) 3,850,389 Total nondepreciable assets 11,284,375 4,917,136 - (9,742,033) 6,459,478 Depreciable assets:
Equipment 9,504,891 369,047 - - 9,873,938
Buildings 10,084,466 - - 2,708,492 12,792,958
Infrastructure 45,001,551 - - 7,033,541 52,035,092
Total depreciable assets 64,590,908 369,047 - 9,742,033 74,701,988 Accumulated depreciation
Equipment (7,019,120) (356,515) - - (7,375,635)
Buildings (4,931,286) (223,543) - - (5,154,829)
Infrastructure (9,510,718) (1,238,856) - - (10,749,574) Total accumulated depreciation (21,461,124) (1,818,914) - - (23,280,038) Net depreciable assets 43,129,784 (1,449,129) - 9,742,033 51,421,950 Total capital assets $ 54,414,159 $ 3,468,007 $ - $ - $ 57,881,428 General government $ 294,830
Public safety 378,534
Public works 817,381
Community development 444
Parks and recreation 327,725
Total $ 1,818,914
151
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
66 5. CAPITAL ASSETS, Continued
Capital asset activity for business-type activities for the year ended June 30, 2023, was as follows:
Depreciation expense for capital assets was charged to functions as follows:
Balance Balance
June 30, 2022 Additions Deletions Transfers June 30, 2023 Business-type Activities
Nondepreciabl assets:
Land $ 2,971,430 $ - $ - $ - $ 2,971,430
Construction in progress 3,494,789 8,134,368 - (1,469,120) 10,160,037 Total nondepreciable assets 6,466,219 8,134,368 - (1,469,120) 13,131,467 Depreciable assets:
Equipment 8,593,129 49,748 - - 8,642,877
Buildings and systems 1,013,366 59,756 - - 1,073,122
Infrastructure 57,625,714 - - 1,469,120 59,094,834
Total depreciable assets 67,232,209 109,504 - 1,469,120 68,810,833 Accumulated depreciation
Equipment (6,203,839) (203,486) - - (6,407,325)
Buildings and systems (917,165) (11,018) - - (928,183)
Infrastructure (18,544,988) (1,209,845) - - (19,754,833) Total accumulated depreciation (25,665,992) (1,424,349) - - (27,090,341) Net depreciable assets 41,566,217 (1,314,845) - 1,469,120 41,720,492 Total capital assets $ 48,032,436 $ 6,819,523 $ - $ - $ 54,851,959 Sewer $ 798,811
Aviation 165,962
Water 447,186
Parking 12,390
Total $ 1,424,349
152
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
67 5. CAPITAL ASSETS, Continued
Capital asset activity for Oakdale Senior Housing L.P. for the year ended December 31, 2022, 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, 2023:
Balance Balance
December 31, 2021 Additions Deletions December 31, 2022 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 (4,040,824) (144,676) - (4,185,500) Net depreciable assets 345,918 (144,676) - 201,242
Total capital assets $ 745,918 $ (144,676) $ - $ 601,242 Due in
Balance Balance Due Within More Than
June 30, 2022 Additions Retirements June 30, 2023 One Year One Year Governmental activities:
Direct Borrowings:
Western Alliance Bank Loan $ 1,630,589 $ - $ (160,922) $ 1,469,667 $ 56,586 $ 1,413,081 2015 Pension Obligation Bonds 922,800 - (444,000) 478,800 478,800 - Industrial Specific Plan 23,000 - (9,000) 14,000 14,000 - Energy Efficiency and Conservation 3,249,648 - (187,548) 3,062,100 196,761 2,865,339 State of California Loan - Solar 1,596,912 1,403,088 - 3,000,000 149,032 2,850,968 Subtotal 7,422,949 1,403,088 (801,470) 8,024,567 895,179 7,129,388 Compensated absences 815,338 96,696 (9,786) 902,248 90,224 812,024 Total Governmental activities $ 8,238,287 $ 1,499,784 $ (811,256) $ 8,926,815 $ 985,403 $ 7,941,412 153
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
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, 2023 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.
The scheduled annual minimum debt service requirements at June 30, 2023 are as follows:
Fiscal Year Ended
June 30, Principal Interest Total
2024 $ 56,586 $ 26,087 $ 82,673
2025 115,336 49,160 164,496
2026 119,632 45,027 164,659
2027 123,736 40,742 164,478
2028 127,642 36,315 163,957
2029-2033 700,794 110,325 811,119
2034-2035 225,941 7,999 233,940
Total $ 1,469,667 $ 315,655 $ 1,785,322
Due within one year $ 56,586 $ 26,087 $ 82,673
Due after one year 1,413,081 289,568 1,702,649
Total $ 1,469,667 $ 315,655 $ 1,785,322
Fiscal Year Ended
June 30, Principal Interest Total
2024 $ 478,800 $ 12,635 $ 491,435
Total $ 478,800 $ 12,635 $ 491,435
154
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
69 6. LONG-TERM LIABILITIES, Continued
A. Governmental Activities, Continued
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 scheduled annual minimum debt service requirements at June 30, 2023 are as follows:
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, 2023 are as follows:
Fiscal Year Principal
Ending June 30, Repayment
2024 $ 14,000
$ 14,000
Fiscal Year Ended
June 30, Principal Interest Total
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 236,723 46,387 283,110
2029-2033 1,352,909 149,918 1,502,827
2034-2035 627,079 16,993 644,072
Total $ 3,062,100 $ 445,888 $ 3,507,988
Due within one year $ 196,761 $ 64,778 $ 261,539
Due after one year 2,865,339 381,110 3,246,449
Total $ 3,062,100 $ 445,888 $ 3,507,988
155
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
70 6. LONG-TERM LIABILITIES, Continued
A. Governmental Activities, Continued
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.
The scheduled annual minimum debt service requirements at June 30, 2023 are as follows:
Compensated Absences
The City accrues accumulated vacation, sick pay, compensatory time, and holiday benefits due to its employees. The total amount due at June 30, 2023 is $1,391,832, comprised of $902,248 from Governmental Activities and $489,584 from Business-type activities.
Fiscal Year Ended
June 30, Principal Interest Total
2024 $ 149,032 $ 28,970 $ 178,002
2025 149,789 28,213 178,002
2026 151,367 26,636 178,003
2027 152,884 25,118 178,002
2028 154,417 23,585 178,002
2029-2033 795,514 94,497 890,011
2034-2038 836,275 53,735 890,010
2039-2042 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
156
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
71 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, 2023:
California State Water Resources Control Board Revolving Loan On August 27, 2009, the City entered into a project finance agreement with the California State Water Resource Control Board (Water Control Board). The Water Control Board provided funding assistance in the amount of $13,030,000 for the rehabilitation and upgrade of the wastewater treatment plant. The City must repay the project funds at an interest rate of 2.5% per annum through August 31, 2031. Annual principal and interest payments of this loan run from August 31, 2015 through August 31, 2031. The rehabilitation and upgrade of the wastewater treatment plan was completed on February 21, 2012. The City has pledged sewer revenues for the repayment of the loan, and is covenanted to maintain net revenues equal to 110% of annual debt service requirements. Net revenues, debt service, and coverage were $3,191,082, $1,042,369, and 306% respectively for the fiscal year ended June 30, 2023.
The scheduled annual minimum debt service requirements at June 30, 2023 are as follows:
Due in
Balance Balance Due Within More Than
June 30, 2022 Additions Retirements June 30, 2023 One Year One Year Business-type activities:
Direct Borrowings:
CSWRCB Revolving Loan $ 10,083,226 $ - $ (796,495) $ 9,286,731 $ 932,916 $ 8,353,815 Compensated absences 425,271 64,313 - 489,584 42,528 447,056 Business-type activities
Long-term liabilities $ 10,508,497 $ 64,313 $ (796,495) $ 9,776,315 $ 975,444 $ 8,800,871 Fiscal Year Ended
June 30, Principal Interest
2024 $ 932,916 $ 232,166
2025 956,239 208,845
2026 980,145 184,939
2027 1,004,648 160,435
2028 1,029,764 135,319
2029-2032 4,383,019 1,177,322
Total $ 9,286,731 $ 2,099,026
Due within one year $ 932,916 $ 232,166
Due after one year 8,353,815 1,866,860
Total $ 9,286,731 $ 2,099,026
CSWRCB Loan
157
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
72 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, 2022:
Note Payable to City of Oakdale
The note is payable to the City of Oakdale, due in installments of $70,692, for thirty 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, 2023 in the amount 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. 158
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
73 8. NET POSITION/ FUND BALANCES
Net Position
Fund Balance Deficits
The following governmental funds had fund balance deficits as of June 30, 2023:
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 $ 50,335,661 $ 45,565,230 $ 95,900,891 Restricted 21,797,822 - 21,797,822
Unrestricted (2,111,052) 23,088,460 20,977,408
Total $ 70,022,431 $ 68,653,690 $ 138,676,121
Restricted net position for:
Transportation Activities $ 4,315,366
Housing Programs 8,229,902
Public Safety 541,509
Lighting and Landscape 1,248,906
Equipment and Capital 6,007,878
Other 1,454,261
$ 21,797,822
Non-Major Governmental Funds:
South Industrial Specific Plan $ 71,000
U.S. Fish Wildlife Restoration Grant $ 71,715
Regional Early Action Plan $ 13,902
Planning Grants $ 31,337
Surface Transportation Fund $ 226,576
Plan Area Fee Fund $ 2,712
Dorada Park Grant $ 83,733
159
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
74 8. NET POSITION/ FUND BALANCES, Continued
Fund Balance
In the fund financial statements, fund balances are classified in the following categories:
System
Development Non Major
Capital Government Total
General Project Fund Funds Government
Fund Balances
Nonspendable fund balance:
Inventory and prepaid items $ 39,122 $ - $ - $ 39,122
39,122 - - 39,122
Restricted fund balance for:
Gas tax - Street and Road Projects - - 318,798 318,798
Supplemental Law Enforcement Activities - - 157,910 157,910 Non-Judicial Forfeiture Activities - - 8,953 8,953
Transportation Activities - - 3,179,627 3,179,627
Public Safety - - 268,426 268,426
Lighting and Landscaping Activities - - 758,437 758,437 Abandoned Vehicle Abatement Program - - 106,220 106,220 CDBG and HOME Activities - - 3,774,541 3,774,541
Low and Moderate Income Housing Program - - 4,455,361 4,455,361 Solid Waste Program Activities - - 268,441 268,441
Economic Development Activities - - 377,481 377,481
SB-1 Road Repair & Maintenance - - 816,941 816,941
Maintenance Services CFD - - 490,469 490,469
Equipment and Capital Projects - 5,962,358 45,520 6,007,878 Other - - 371,181 371,181
- 5,962,358 15,398,306 21,360,664
Unassigned fund balance 7,306,729 - (500,975) 6,805,754 Total Fund Balances $ 7,345,851 $ 5,962,358 $ 14,897,331 $ 28,205,540 Major Governmental Funds
160
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
75 8. NET POSITION/ FUND BALANCES, Continued
Excess of Expenditures and Transfers over Appropriations:
Expenditures and transfers exceeded appropriations for the year ended June 30, 2023, for the following funds:
9. INTERFUND TRANSACTIONS
Due to and due from other funds consisted of the following as of June 30, 2023:
Due to and from balances result from the time lag between the dates that (1) interfund goods and services are provided or reimbursable expenditures occur, (2) transactions are recorded in the accounting system, and (3) payments between funds are made.
Governmental Activities Final Budget
Total
Expenditures
and Transfers
Excess
Expenditures Over
Appropriations
Major Funds:
America Rescue Plan Act $ 1,847,963 $ 2,403,166 $ 555,203 Non-major Funds:
Special Revenue Funds:
Homeless Emergency Act $ 1,172 $ 1,771 $ 599
Debt Service Funds:
Fire Station $ 161,480 $ 244,934 $ 83,454
Capital Project Funds:
Plan Area Fee Fund $ - $ 79,589 $ 79,589
Due To General Fund
Due From
Other Funds
Energy Efficiency and Conservation $ 322,359
Non-Major Governmental Funds 589,618
Total $ 911,977
161
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
76 9. INTERFUND TRANSACTIONS, Continued
Transfers consisted of the following at June 30, 2023:
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 $ 411,000 $ 461,000
Energy Efficiency and - - - -
Conservation - 305,768 - 305,768
Non-Major Gov't Funds 1,224,297 160,000 - 1,384,297
Proprietary Funds:
Internal Service 620,000 - - 620,000
Total $ 1,844,297 $ 515,768 $ 411,000 $ 2,771,065
Transfers In:
Governmental Funds Proprietary Funds
162
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
77 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.
163
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
78 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, 2023 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% 7.60% Required UAL payment $1,125,420 $9,766 $5,555
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 25.640% 19.870% 13.660% Required UAL payment $ 1,210,348 $ 2,660 $ 5,787
164
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
79 11. CITY EMPLOYEES’ RETIREMENT PLAN (DEFINED BENEFIT PENSION PLAN), Continued The City’s contributions to the Plan for the measurement period ended June 30, 2022 were $2,884,162.
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2023, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $31,640,975 (measured as of June 30, 2022).
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, 2022, and the total pension liability for the Plan used to calculate the net pension liability was determined by actuarial valuations as of June 30, 2021 rolled forward to June 30, 2022 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, 2021 and 2022 were as follows:
For the year ended June 30, 2023, the City recognized pension income of $2,025,074. At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Proportion - June 30, 2021 0.33196%
Proportion - June 30, 2022 0.27393%
Change - Increase (Decrease) -0.05803%
Deferred Outflows
of Resources
Deferred Inflows
of Resources
Pension contributions subsequent to
measurement date $ 3,178,099 $ -
Changes of assumptions
3,215,059 -
Differences between expected and actual
experience 988,879 382,587
Changes in employer's proportion
100,114 746,788
Differences between the employer's
contribution and the employer's
proportionate share of contributions
- 1,735,673
Net differences between projected and
actual earnings on plan investments 5,376,700 -
Total $ 12,858,851 $ 2,865,048
165
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
80 11. CITY EMPLOYEES’ RETIREMENT PLAN (DEFINED BENEFIT PENSION PLAN), Continued $3,178,099 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, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Actuarial Assumptions – The total pension liabilities in the June 30, 2021 actuarial valuations were determined using the following actuarial assumptions:
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2021 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.
Change in Actuarial Assumptions – For the current measurement period, the discount rate was reduced from 7.15% to 6.90% and the rate of inflation was reduced from 2.5% to 2.3%.
Discount Rate – The discount rate used to measure the total pension liability was 6.90% 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 6.90 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 6.90 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:
2024 $ 1,551,746
2025 1,272,149
2026 707,484
2027 3,284,325
Valuation Date June 30, 2021
Measurement Date June 30, 2022
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:
Discount Rate 6.90%
Inflation 2.30%
Projected Salary Increase Varies by entry age and service Investment Rate of Return 6.90%
Mortality
Derived by CalPERS
membership data for all funds
166
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
81 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 long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the longterm projected portfolio return.
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
Asset Class Allocation Real Return(a)(b)
Global Equity - Cap-weighted 30.00% 4.45%
Global Equity - Non-Cap-weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage -5.00% -0.59%
Total 100%
(a) An expected inflation of 2.00% used for this period. (b) An expected inflation of 2.92% used for this period. 167
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
82 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, 2023 the City reported a payable of $0 for outstanding amount of contributions to the pension plan required for the year ended June 30, 2023.
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, 2023 as follows:
AVA expenditures for 2023 are in compliance with Sections 9250.7 and 22710 of the Vehicle Code. 1% Decrease 5.90%
Net Pension Liability $ 45,834,995
Current Discount Rate 6.90%
Net Pension Liability $ 31,640,975
1% Increase 7.90%
Net Pension Liability $ 20,004,957
Revenues:
Intergovernmental $ 20,015
Use of money and property 1,939
Total revenues 21,954
Expenditures:
Public safety 43,665
Revenues Over Expenditure (21,711)
Transfer out (19,297)
Net change in fund balances (41,008)
Beginning balance 147,228
Ending balance $ 106,220
168
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
83 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.
169
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
84 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, 2023:
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, 2023 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, 2023 is $1,660,000.
Payable to the City of Oakdale
The Successor Agency owes the City of Oakdale $615,622 as of June 30, 2023 for monies advanced to the former Redevelopment Agency in prior fiscal years. $289,801 is owed to the System Development Capital Projects Fund, $34,634 is owed to the Equipment Replacement Internal Service Fund, and $291,187 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, 2022 Additions Retirements June 30, 2023 One Year One Year 2018 Series A Tax Allocation Bonds $ 13,935,000 $ - $ - $ 13,935,000 $ - $ 13,935,000 2018 Series B Tax Allocation Bonds 1,660,000 - - 1,660,000 660,000 1,000,000 Original issue premium 229,005 - (16,357) 212,648 - 212,648 Subtotal 15,824,005 - (16,357) 15,807,648 660,000 15,147,648 Due to City of Oakdale 785,199 - (169,577) 615,622 - 615,622 Total $ 16,609,204 $ - $ (185,934) $ 16,423,270 $ 660,000 $ 15,763,270 170
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
85 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, 2023, there were no arbitrage liabilities.
Future debt service at June 30, 2023, 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 $ 660,000 $ 57,973 $ 660,000 $ 554,511 2024 105,000 496,538 1,000,000 35,520 1,105,000 532,058 2025 1,155,000 492,338 - - 1,155,000 492,338
2026 615,000 434,588 - - 615,000 434,588
2027 1,280,000 403,838 - - 1,280,000 403,838
2028-2032 7,115,000 1,295,100 - - 7,115,000 1,295,100
2033-2036 3,665,000 248,438 - - 3,665,000 248,438
Total $ 13,935,000 $ 3,867,378 $ 1,660,000 $ 93,493 $ 15,595,000 $ 3,960,871 Due within one year $ - $ 496,538 $ 660,000 $ 57,973 $ 660,000 $ 554,511 Due after one year 13,935,000 3,370,840 1,000,000 35,520 14,935,000 3,406,360 Total $ 13,935,000 $ 3,867,378 $ 1,660,000 $ 93,493 $ 15,595,000 $ 3,960,871 Totals
2018 Series A Tax Allocation 2018 Series B Tax Allocation Revenue Bonds Revenue Bonds
171
City of Oakdale
Notes to Basic Financial Statements
For the year ended June 30, 2023
86 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, 2022 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, 2022, the OSHC reported $2,061,907 as “Investment in Limited Partnership”, representing its partnership capital of the OSHLP at December 31, 2022. Upon dissolution of the OSHLP, net position of the partnership will be distributed based on the terms of the partnership agreement. 172
87 REQUIRED
SUPPLEMENTARY INFORMATION
173
City of Oakdale
Required Supplementary Information
For the year ended June 30, 2023
88 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. 174
City of Oakdale
Required Supplementary Information, Continued
For the year ended June 30, 2023
89 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 $4,514,200 $4,893,600 $5,219,730 $ 326,130 Sales and use taxes 6,692,000 7,000,000 7,183,119 183,119 Franchise taxes 1,195,000 1,215,000 1,430,596 215,596
Other taxes 629,500 644,500 599,075 (45,425)
Licenses and permits 242,700 362,700 451,704 89,004
Fines and forfeitures 250,000 250,000 249,027 (973)
Intergovernmental 353,400 459,125 463,857 4,732
Use of money and property 253,670 233,500 314,709 81,209 Charges for services 682,660 749,160 738,991 (10,169)
Total revenue 14,813,130 15,807,585 16,650,808 843,223
EXPENDITURES:
Current:
General government: 1,774,183 1,840,685 1,741,573 99,112 Public safety 11,309,978 11,646,686 11,689,453 (42,767) Public works 1,070,890 1,111,241 949,566 161,675
Community development 677,487 748,976 680,243 68,733
Parks and recreation 1,127,013 1,295,012 1,269,525 25,487 Capital outlay 45,000 42,000 8,408 33,592
Total expenditures 16,004,551 16,684,600 16,338,768 345,832 REVENUES OVER (UNDER) EXPENDITURES (1,191,421) (877,015) 312,040 1,189,055 OTHER FINANCING SOURCES (USES):
Transfers in 4,900,737 6,184,316 1,844,297 (4,340,019)
Transfers out (3,692,652) (4,805,316) (461,000) 4,344,316 Total other financing sources (uses) 1,208,085 1,379,000 1,383,297 4,297 Net change in fund balance $ 16,664 $ 501,985 1,695,337 $ 1,193,352 FUND BALANCE:
Beginning of year 5,650,514
End of year $ 7,345,851
Budgeted Amounts
175
City of Oakdale
Required Supplementary Information, Continued
For the year ended June 30, 2023
90 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 $ 2,822,322 $ 2,822,322 $ 2,368,641 $ (453,681) Use of money and property 5,000 5,000 34,525 29,525
Total revenue 2,827,322 2,827,322 2,403,166 (424,156)
EXPENDITURES:
Current:
General government: 400,000 400,000 346,184 53,816
Capital outlay - 1,447,963 2,056,982 (609,019)
Total expenditures 400,000 1,847,963 2,403,166 (555,203) Net change in fund balance $ 2,427,322 $ 979,359 - $ (979,359) FUND BALANCE:
Beginning of year -
End of year $ -
Budgeted Amounts
176
City of Oakdale
Required Supplementary Information, Continued
For the year ended June 30, 2023
91 2. DEFINED BENEFIT PENSION PLAN
A. Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years* Fiscal year: 2023 2022 2021 2020 2019
Measurement date: 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 Proportion of the net pension liability 0.72393% 0.33196% 0.25186% 0.24728% 0.24339% Proportionate share of the net pension liability $ 31,640,975 $ 17,953,247 $ 27,403,035 $ 25,338,661 $ 23,453,637 Covered payroll $ 7,228,387 $ 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 437.73% 283.49% 441.26% 444.07% 462.14% Plan's share of fiduciary net position as a percentage
of total pension liability 76.68% 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 nine 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. The discount rate was reduced to 6.9% in 2023. 177
City of Oakdale
Required Supplementary Information, Continued
For the year ended June 30, 2023
92 2. DEFINED BENEFIT PENSION PLAN, Continued
B. Schedule of Contributions – Last 10 Years*
Fiscal year: 2023 2022 2021 2020 2019
Contractually required contribution
(actuarially determined) $ 3,178,099 $ 2,884,162 $2,558,754 $2,320,760 $1,970,972 Contribution in relation to
the actuarially determined
contributions (3,178,099) (2,884,162) (2,558,754) (2,320,760) (1,970,972) Contribution deficiency (excess) $ - $ - $ - $ - $ -
Covered payroll $ 7,562,876 $ 7,228,387 $ 6,332,951 $ 6,210,193 $ 5,706,039 Contributions as a percentage of covered payroll 42.02% 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% *Fiscal year 2015 was the 1st year of implementation, therefore only nine years are shown.
Methods and assumptions used to determine contractually required contribution rates:
Fiscal
Year
Valuation
date
Actuarial
cost
method
Amortization
method
Assets
valuation
method Inflation
Salary
increases
Investment
rate of
return
Retirement
age Mortality
2023 6/30/2020 Entry Age (1) Market Value 2.63% (2) 7.00% (3) (4) 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.
178
SUPPLEMENTARY INFORMATION
93 179
This page intentionally left blank
94 180
GENERAL FUND AND SPECIAL REVENUE FUNDS
BUDGETED MAJOR GOVERNMENTAL FUNDS OTHER THAN
95 181
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property $ 49,500 $ 49,500 $ (6,675) $ (56,175) Charges for services 666,000 666,000 1,057,358 391,358
Total revenues 715,500 715,500 1,050,683 335,183
EXPENDITURES:
Current:
General government - 35,000 7,000 28,000
Capital outlay 140,600 441,208 299,538 141,670
Debt service:
Principal 9,000 9,000 9,000 -
Total expenditures 149,600 485,208 315,538 169,670
Net change in fund balances $ 565,900 $ 230,292 735,145 $ 504,853 FUND BALANCES:
Beginning of year 5,227,213
End of year $ 5,962,358
Budgeted Amounts
96 182
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property $ - $ - $ - $ -
Total revenues - - - -
EXPENDITURES:
Capital outlay - 770,714 571,481 199,233
Total expenditures - 770,714 571,481 199,233
REVENUES OVER (UNDER) EXPENDITURES - (770,714) (571,481) (199,233) OTHER FINANCING SOURCES (USES):
Proceeds from debt issuance - - 1,403,088 1,403,088
Transfers out - - (305,768) (305,768)
Total other financing sources (uses) - - 1,097,320 1,097,320 Net change in fund balances $ - $ (770,714) 525,839 $ 1,296,553 FUND BALANCES:
Beginning of year (525,839)
End of year $ -
Budgeted Amounts
97 183
This page intentionally left blank
98 184
GENERAL FUND
99 185
City of Oakdale
Combining Balance Sheet
General Fund
June 30, 2023
Police Recreation
General Measure O Reserves Facilities Activities
Fund Fund Fund Fund Fund
ASSETS
Cash and investments $ 5,263,267 $ 891 $ - $ 30,954 $ 52,770 Receivables:
Account receivables 73,512 - - - -
Taxes 263,558 - - - -
Interest 10,946 406 - - -
Intergovernmental 802,924 542,224 - - -
Leases 460,852 - - - -
Other receivable 124,923 - - - -
Due from other funds 1,322,930 - - - -
Inventory 39,122 - - - -
Total Assets $ 8,362,034 $ 543,521 $ - $ 30,954 $ 52,770
LIABILITIES, DEFERRED INFLOWS
OF RESOURCES, AND
FUND BALANCES
Liabilities:
Accounts payable and accrued liabilities $ 1,201,803 $ 621 $ - $ 25,054 $ 28,515 Due to other funds - 410,953 - - -
Deposits payable 107,634 - - 5,900 24,255
Total liabilities 1,309,437 411,574 - 30,954 52,770
Deferred Inflows of Resources:
Unavailable revenue 27,580 - - - -
Deferred inflows related to leases 430,453 - - - -
Total deferred inflows of resources 458,033 - - - -
Fund Balances:
Nonspendable
Nonspendable 39,122 - - - -
Unassigned 6,555,442 131,947 - - -
Total fund balances 6,594,564 131,947 - - -
Total liabilities, deferred inflows
of resources, and fund balances $ 8,362,034 $ 543,521 $ - $ 30,954 $ 52,770 100
186
Engineering
and Public Development
Works Services Cannabis General
Admin Fund Fund Fund Fund Total
$ 9,677 $ 501,918 $ 599,154 $ 6,458,631
- 2,917 22,290 98,719
- - - 263,558
- 1,479 1,452 14,283
- - - 1,345,148
- - - 460,852
- - - 124,923
- - - 1,322,930
- - - 39,122
$ 9,677 $ 506,314 $ 622,896 $ 10,128,166
$ 9,677 $ 202,866 $ 3,556 1,472,092
- - - 410,953
- 303,448 - 441,237
9,677 506,314 3,556 2,324,282
- - - 27,580
- - - 430,453
- - - 458,033
- - - 39,122
- - 619,340 7,306,729
- - 619,340 7,345,851
$ 9,677 $ 506,314 $ 622,896 $ 10,128,166
101
187
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 $ 5,219,730 $ - $ - $ - $ -
Sales and use taxes 4,352,645 2,830,474 - - -
Franchise taxes 1,430,596 - - - -
Other taxes 599,075 - - - -
Licenses and permits 21,153 - - - -
Fines and forfeitures 241,293 - - - -
Intergovernmental 463,857 - - - -
Use of money and property 222,881 2,673 - 83,804 -
Charges for services 237,906 - - - 70,225
Total revenues 12,789,136 2,833,147 - 83,804 70,225
EXPENDITURES:
Current:
General government 1,741,573 - - - -
Public safety 11,434,417 - - - -
Public works 777,004 - - - -
Community development - - - - -
Parks and recreation 759,906 - - 188,209 321,410
Capital outlay 6,179 - - - -
Total expenditures 14,719,079 - - 188,209 321,410
REVENUES OVER (UNDER) EXPENDITURES (1,929,943) 2,833,147 - (104,405) (251,185) OTHER FINANCING SOURCES (USES):
Transfers in* 5,375,354 - - 104,405 251,185
Transfers out* (1,069,741) (3,431,057) - - -
Total other financing sources (uses) 4,305,613 (3,431,057) - 104,405 251,185 Net change in fund balances 2,375,670 (597,910) - - -
FUND BALANCES:
Beginning of year 4,218,894 729,857 - - -
End of year $ 6,594,564 $ 131,947 $ - $ - $ -
*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, 2023
102
188
Engineering
and Public Development
Works Services Cannabis General
Admin Fund Fund Fund Fund Total
$ - $ - $ - $ 5,219,730
- - - 7,183,119
- - - 1,430,596
- - - 599,075
26,742 403,809 - 451,704
- 7,734 - 249,027
- - - 463,857
- (3,863) 9,214 314,709
12,490 152,742 265,628 738,991
39,232 560,422 274,842 16,650,808
- - - 1,741,573
- - 255,036 11,689,453
172,562 - - 949,566
- 680,243 - 680,243
- - - 1,269,525
- - 2,229 8,408
172,562 680,243 257,265 16,338,768
(133,330) (119,821) 17,577 312,040
133,330 119,821 - 5,984,095
- - (100,000) (4,600,798)
133,330 119,821 (100,000) 1,383,297
- - (82,423) 1,695,337
- - 701,763 5,650,514
$ - $ - $ 619,340 $ 7,345,851
103
189
This page intentionally left blank
104
190
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
105
191
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.
Officer Wellness Grant Fund accounts for revenues and expenditures relating to the Officer Wellness Grant.
Regional Early Action Plan Fund accounts for activities related to the Regional Early Action Plan.
Riverbank Animal Service Equipment Fund accounts for revenues and expenditures for Riverbank animal service services.
Escalon Animal Service Equipment Fund accounts for revenues and expenditures for Escalon animal service services.
Senior Center Grants Fund accounts for revenues and expenditures relating to senior center grants.
Planning Grants Fund accounts for revenues and expenditures relating SB2 and LEAP planning grants.
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.
DEBT SERVICE FUNDS
NON-MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
106
192
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.
Dorada Park Grant Fund accounts for revenues and expenditures of the Dorada Park grant.
CAPITAL PROJECT FUND
NON-MAJOR GOVERNMENTAL FUNDS
107
193
City of Oakdale
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2023
Home Loan Supplemental
Special Gas Law Local Non-Judicial
Revenue Tax Enforcement Transportation Forfeiture
Fund Fund Fund Fund Fund
ASSETS
Cash and investments $ 369,507 $ 296,103 $ 92,439 $ 117,955 $ 37,366 Restricted cash and investments - - - - -
Receivables:
Account receivables - - - - -
Taxes - - - - -
Interest - 499 200 239 33
Intergovernmental - 51,244 65,271 - -
Loans/Notes receivable 2,656,925 - - - -
Other receivable - - - - -
Total Asset $ 3,026,432 $ 347,846 $ 157,910 $ 118,194 $ 37,399
LIABILITIES
AND FUND BALANCES
Liabilities:
Accounts payable and accrued liabilities $ - $ 29,048 $ - $ - $ - Due to other funds - - - - -
Deposits payable - - - - 28,446
Total liabilities - 29,048 - - 28,446
Deferred Inflows of Resources:
Unavailable revenue - - - - -
Total deferred inflows of resources - - - - -
Fund Balances:
Restricted 3,026,432 318,798 157,910 118,194 8,953
Unassigned - - - - -
Total fund balances 3,026,432 318,798 157,910 118,194 8,953 Total liabilities
and fund balances $ 3,026,432 $ 347,846 $ 157,910 $ 118,194 $ 37,399 Special Revenue Funds
108
194
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
$ 171,729 $ 756,686 $ 98,352 $ 149,136 $ 588 $ 86,946 $ 238,164 $ 346,928 - - - - - - - -
- - - - - - 27,870 -
19,854 10,833 - - 4,377 - - -
357 1,744 210 - 61 93 478 699
- - 7,658 - - - - -
- - - 598,973 - - - 29,854
- - - - - - - -
$ 191,940 $ 769,263 $ 106,220 $ 748,109 $ 5,026 $ 87,039 $ 266,512 $ 377,481 $ - $ 10,826 $ - $ - $ - $ - $ (1,929) $ -
- - - - - - - -
- - - - - - - -
- 10,826 - - - - (1,929) -
- - - - - - - -
- - - - - - -
191,940 758,437 106,220 748,109 5,026 87,039 268,441 377,481 - - - - - - - -
191,940 758,437 106,220 748,109 5,026 87,039 268,441 377,481 $ 191,940 $ 769,263 $ 106,220 $ 748,109 $ 5,026 $ 87,039 $ 266,512 $ 377,481 Continued
Special Revenue Funds
109
195
City of Oakdale
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2023
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 $ 68,502 $ 44,648 $ 2,561,566 $ 490,018 $ 769,045 Restricted cash and investments - - - - -
Receivables:
Account receivables - - - - -
Taxes 2,704 - - - -
Interest 254 88 5,378 627 1,475
Intergovernmental - - 374,064 1,498 46,421
Loans/Notes receivable - - - - -
Other receivable - 9,531 - - -
Total Asset $ 71,460 $ 54,267 $ 2,941,008 $ 492,143 $ 816,941
LIABILITIES
AND FUND BALANCES
Liabilities:
Accounts payable and accrued liabilities $ - $ 98 $ 34,477 $ 1,674 $ - Due to other funds - - - - -
Deposits payable - - - - -
Total liabilities - 98 34,477 1,674 -
Deferred Inflow of Resources:
Unavailable revenue - - - - -
Total deferred inflow of resources - - - - -
Fund Balances:
Restricted 71,460 54,169 2,906,531 490,469 816,941
Unassigned - - - - -
Total fund balances 71,460 54,169 2,906,531 490,469 816,941 Total liabilities
and fund balances $ 71,460 $ 54,267 $ 2,941,008 $ 492,143 $ 816,941 Special Revenue Funds
110
196
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 $ 122,945 $ - $ 77,295 $ - $ - $ - $ - $ -
- - - - - - - -
- - - - -
288 - 156 - - - - -
- - - - - - - -
247 - - - - - - -
- - - - - - - 71,715
4,331,881 - - - - - - -
- - - - - - - -
$ 4,455,361 $ - $ 77,451 $ - $ - $ - $ - $ 71,715
$ - $ - $ - $ - $ - $ - $ - $ 36,963
- - - - 71,000 - - 34,752
- - - - - - - -
- - - - 71,000 - - 71,715
- - - - - - - 71,715
- - - - - - - 71,715
4,455,361 - 77,451 - - - - -
- - - - (71,000) - - (71,715)
4,455,361 - 77,451 - (71,000) - - (71,715)
$ 4,455,361 $ - $ 77,451 $ - $ - $ - $ - $ 71,715
Continued
Special Revenue Funds
111
197
City of Oakdale
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2023
Officer Regional Riverbank Escalon
Wellness Early Action Animal Service Animal Service Senior Center Grant Plan Equipment Equipment Grants
ASSETS
Cash and investments $ 20,000 $ - $ 8,018 $ 3,384 $ -
Restricted cash and investments - - - - -
Receivables:
Account receivables - - 500 500 -
Taxes - - - - -
Interest - - - - -
Intergovernmental - - - - 26,211
Loans/Notes receivable - - - - -
Other receivable - - - - -
Total Asset $ 20,000 $ - $ 8,518 $ 3,884 $ 26,211
LIABILITIES
AND FUND BALANCES
Liabilities:
Accounts payable and accrued liabilities $ - $ - $ - $ - $ 3,440 Due to other funds - 13,902 - - 16,701
Deposits payable - - - - -
Total liabilities - 13,902 - - 20,141
Deferred Inflow of Resources:
Unavailable revenue - - - - -
Total deferred inflow of resources - - - - -
Fund Balances:
Restricted 20,000 - 8,518 3,884 6,070
Unassigned - (13,902) - - -
Total fund balances 20,000 (13,902) 8,518 3,884 6,070
Total liabilities
and fund balances $ 20,000 $ - $ 8,518 $ 3,884 $ 26,211 Special Revenue Funds
112
198
Special
Revenue
Funds
Bridle
2015 Pension Energy Ridge Street Surface Plan Street
Planning Fire Obligation Efficiency and Maintenance Transportation Area Fee Replacement Grants Station Bond Conservation Fund Fund Fund Fund
$ - $ 4,813 $ 68,753 $ - $ 20,898 $ - $ - $ 24,333
- - 1 312,777 24,580 - - -
- - - - - - - -
- - - - - - - -
- 51 95 - 42 - - -
27,554 - - - - 226,576 - -
- - - - - - - -
- - - - - - - -
$ 27,554 $ 4,864 $ 68,849 $ 312,777 $ 45,520 $ 226,576 $ - $ 24,333 $ 1,758 $ - $ - $ - $ - $ 5,943 $ - $ 24,333
29,579 - - 117,538 - 220,633 2,712 -
- - - - - - - -
31,337 - - 117,538 - 226,576 2,712 24,333
27,554 - - - - 226,576 - -
27,554 - - - - 226,576 - -
- 4,864 68,849 195,239 45,520 - - -
(31,337) - - - - (226,576) (2,712) -
(31,337) 4,864 68,849 195,239 45,520 (226,576) (2,712) - $ 27,554 $ 4,864 $ 68,849 $ 312,777 $ 45,520 $ 226,576 $ - $ 24,333 Continued
Debt Service Funds Capital Project Funds
113
199
City of Oakdale
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2023
Capital
Project
Funds Total
Dorada Non-Major
Park Governmental
Grant Funds
ASSETS
Cash and investments $ - $ 7,046,117
Restricted cash and investments - 337,358
Receivables:
Account receivables - 29,314
Taxes - 37,768
Interest - 12,870
Intergovernmental 83,733 981,945
Loans/Notes receivable - 7,617,633
Other receivable - 9,531
Total Asset $ 83,733 $ 16,072,536
LIABILITIES
AND FUND BALANCES
Liabilities:
Accounts payable and accrued liabilities $ 932 $ 147,563 Due to other funds 82,801 589,618
Deposits payable - 28,446
Total liabilities 83,733 765,627
Deferred Inflow of Resources:
Unavailable revenue 83,733 409,578
Total deferred inflow of resources 83,733 409,578
Fund Balances:
Restricted - 15,398,306
Unassigned (83,733) (500,975)
Total fund balances (83,733) 14,897,331
Total liabilities
and fund balances $ 83,733 $ 16,072,536
Concluded
114
200
This page intentionally left blank
115
201
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 - - - 117,634 -
Fines and forfeitures - - - - 5,256
Intergovernmental 2,238 587,435 146,347 - -
Use of money and property 27,002 9,728 7,824 (3,334) 1,304 Charges for services - - - - -
Total revenues 29,240 597,163 154,171 114,300 6,560
EXPENDITURES:
Current:
General government - - - - -
Public safety - - - - 10,567
Public works - - - - -
Community development 100,036 - - - -
Parks and recreation - - - - -
Capital outlay - 345,144 242,679 2,563 -
Debt service:
Principal - - - - -
Interest and fiscal charges - - - - -
Total expenditures 100,036 345,144 242,679 2,563 10,567 REVENUES OVER (UNDER) EXPENDITURES (70,796) 252,019 (88,508) 111,737 (4,007) OTHER FINANCING SOURCES (USES):
Transfers in - - - - -
Transfers out - (370,000) (50,000) - -
Total other financing sources (uses) - (370,000) (50,000) - - Net change in fund balances (70,796) (117,981) (138,508) 111,737 (4,007) FUND BALANCES:
Beginning of year 3,097,228 436,779 296,418 6,457 12,960 End of year $ 3,026,432 $ 318,798 $ 157,910 $ 118,194 $ 8,953 Special Revenue Funds
City of Oakdale
Nonmajor Governmental Funds
For the year ended June 30, 2023
116
202
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
$ - $ 1,157,335 $ - $ - $ 445,600 $ - $ - $ -
289,818 - - - - - - -
- - - - - - 27,870 -
- - - - - - - -
- - - - - - - -
- - 20,015 - - - - -
(3,381) (2,678) 1,939 - (1,666) 415 (4,338) 529
- - - - - 80,293 142,173 -
286,437 1,154,657 21,954 - 443,934 80,708 165,705 529
- - - - - - - 1,000
- - 309 - - - - -
- - - - - - 48,633 -
- - - 183 - - - -
- 1,041,288 - - - - - -
- - 43,356 - - - - -
- - - - - - - -
- - - - - - - -
- 1,041,288 43,665 183 - - 48,633 1,000
286,437 113,369 (21,711) (183) 443,934 80,708 117,072 (471) - 50,000 - - - - - -
(205,000) - (19,297) - (440,000) - - -
(205,000) 50,000 (19,297) - (440,000) - - -
81,437 163,369 (41,008) (183) 3,934 80,708 117,072 (471) 110,503 595,068 147,228 748,292 1,092 6,331 151,369 377,952 $ 191,940 $ 758,437 $ 106,220 $ 748,109 $ 5,026 $ 87,039 $ 268,441 $ 377,481 Continued
Special Revenue Funds
117
203
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 $ 310,069 $ - $ - $ 90,607 $ -
Sales and use taxes - - - - -
Franchise taxes - 38,692 - - -
Other taxes - - 1,507,691 - -
Fines and forfeitures - - - - -
Intergovernmental - - - - 511,780
Use of money and property (4,054) (529) (22,769) (3,440) (1,798) Charges for services - - - - -
Total revenues 306,015 38,163 1,484,922 87,167 509,982
EXPENDITURES:
Current:
General government - 4,788 - - -
Public safety - - - - -
Public works - - - - -
Community development - - - - -
Parks and recreation - - - 14,074 -
Capital outlay - 14,851 804,457 - 425,789
Debt service:
Principal - - - - -
Interest and fiscal charges - - - - -
Total expenditures - 19,639 804,457 14,074 425,789
REVENUES OVER (UNDER) EXPENDITURES 306,015 18,524 680,465 73,093 84,193 OTHER FINANCING SOURCES (USES):
Transfers in - - - - -
Transfers out (300,000) - - - -
Total other financing sources (uses) (300,000) - - - -
Net change in fund balances 6,015 18,524 680,465 73,093 84,193 FUND BALANCES:
Beginning of year 65,445 35,645 2,226,066 417,376 732,748 End of year $ 71,460 $ 54,169 $ 2,906,531 $ 490,469 $ 816,941 Special Revenue Funds
City of Oakdale
Nonmajor Governmental Funds
For the year ended June 30, 2023
118
204
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 $ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - 20,737 242,929
(3,775) - (2,365) - - - - -
- - - - - - - -
(3,775) - (2,365) - - - 20,737 242,929
- 5,711 - 1,771 - - - 272,162
- - - - - (2,274) (17,995) -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- 5,711 - 1,771 - (2,274) (17,995) 272,162
(3,775) (5,711) (2,365) (1,771) - 2,274 38,732 (29,233) - - - - - - - -
- - - - - - - -
- - - - - - - -
(3,775) (5,711) (2,365) (1,771) - 2,274 38,732 (29,233) 4,459,136 5,711 79,816 1,771 (71,000) (2,274) (38,732) (42,482) $ 4,455,361 $ - $ 77,451 $ - $ (71,000) $ - $ - $ (71,715) Continued
Special Revenue Funds
119
205
Statement of Revenues, Expenditures and Changes in Fund Balances Officer Regional Riverbank Escalon
Wellness Early Action Animal Service Animal Service Senior Center Grant Plan Equipment Equipment Grants
REVENUES:
Property taxes $ - $ - $ - $ - $ -
Sales and use taxes - - - - -
Franchise taxes - - - - -
Other taxes - - - - -
Fines and forfeitures - - - - -
Intergovernmental 20,000 - 6,000 4,000 66,433
Use of money and property - - (217) (116) -
Charges for services - - - - -
Total revenues 20,000 - 5,783 3,884 66,433
EXPENDITURES:
Current:
General government - 13,902 - - -
Public safety - - - - -
Public works - - - - -
Community development - - - - -
Parks and recreation - - - - -
Capital outlay - - - - 60,363
Debt service:
Principal - - - - -
Interest and fiscal charges - - - - -
Total expenditures - 13,902 - - 60,363
REVENUES OVER (UNDER) EXPENDITURES 20,000 (13,902) 5,783 3,884 6,070 OTHER FINANCING SOURCES (USES):
Transfers in - - - - -
Transfers out - - - - -
Total other financing sources (uses) - - - - -
Net change in fund balances 20,000 (13,902) 5,783 3,884 6,070 FUND BALANCES:
Beginning of year - - 2,735 - -
End of year $ 20,000 $ (13,902) $ 8,518 $ 3,884 $ 6,070 City of Oakdale
Nonmajor Governmental Funds
For the year ended June 30, 2023
Special Revenue Funds
120
206
Special
Revenue
Funds Capital Projects Funds
Bridle
Fire Station 2015 Pension Energy Ridge Street Surface Plan Street Planning Debt Service Obligation Efficiency and Maintenance Transportation Area Fee Replacement Grants Fund Bond Conservation Fund Fund Fund Fund
$ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - 368,617 - -
- 2,625 4,497 3,163 41,720 - 33 -
- - 475,823 104,864 - - 84,092 -
- 2,625 480,320 108,027 41,720 368,617 84,125 -
- - 2,035 - - - - -
- - - - - - - -
- - - - - - - -
31,337 - - - - - - -
- - - - - - - -
- - - - - 282,999 79,589 392,326
- 160,922 444,000 187,548 - - - -
- 84,012 31,824 68,859 - - - -
31,337 244,934 477,859 256,407 - 282,999 79,589 392,326 (31,337) (242,309) 2,461 (148,380) 41,720 85,618 4,536 (392,326) - 160,000 - 305,768 - - - -
- - - - - - - -
- 160,000 - 305,768 - - - -
(31,337) (82,309) 2,461 157,388 41,720 85,618 4,536 (392,326) - 87,173 66,388 37,851 3,800 (312,194) (7,248) 392,326
$ (31,337) $ 4,864 $ 68,849 $ 195,239 $ 45,520 $ (226,576) $ (2,712) $ - Continued
Debt Service Funds Capital Projects Funds
121
207
Statement of Revenues, Expenditures and Changes in Fund Balances Total
Dorada Non-Major
Park Governmental
Grant Funds
REVENUES:
Property taxes $ - $ 2,003,611
Sales and use taxes - 289,818
Franchise taxes - 66,562
Other taxes - 1,625,325
Fines and forfeitures - 5,256
Intergovernmental - 1,996,531
Use of money and property - 46,319
Charges for services - 887,245
Total revenues - 6,920,667
EXPENDITURES:
Current:
General government - 301,369
Public safety - (9,393)
Public works - 48,633
Community development - 131,556
Parks and recreation - 1,055,362
Capital outlay 83,733 2,777,849
Debt service:
Principal - 792,470
Interest and fiscal charges - 184,695
Total expenditures 83,733 5,282,541
REVENUES OVER (UNDER) EXPENDITURES (83,733) 1,638,126
OTHER FINANCING SOURCES (USES):
Transfers in - 515,768
Transfers out - (1,384,297)
Total other financing sources (uses) - (868,529)
Net change in fund balances (83,733) 769,597
FUND BALANCES:
Beginning of year - 14,127,734
End of year $ (83,733) $ 14,897,331
Concluded
City of Oakdale
Nonmajor Governmental Funds
For the year ended June 30, 2023
122
208
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 2,500 $ 2,500 $ 2,238 $ (262)
Use of money and property 3,700 3,700 27,002 23,302
Total revenues 6,200 6,200 29,240 23,040
EXPENDITURES:
Current:
Community development 2,500 100,385 100,036 349
Total expenditures 2,500 100,385 100,036 349
Net change in fund balances $ 3,700 $ (94,185) (70,796) $ 23,389 FUND BALANCES:
Beginning of year 3,097,228
End of year $ 3,026,432
Budget Amounts
123
209
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Gas Tax Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 563,360 $ 596,429 $ 587,435 $ (8,994) Use of money and property 5,500 5,500 9,728 4,228
Total revenues 568,860 601,929 597,163 (4,766)
EXPENDITURES:
Capital outlay - 576,048 345,144 230,904
Total expenditures - 576,048 345,144 230,904
REVENUES OVER (UNDER) EXPENDITURES 568,860 25,881 252,019 226,138 OTHER FINANCING SOURCES (USES):
Transfers out (370,000) (370,000) (370,000) -
Total other financing sources (uses) (370,000) (370,000) (370,000) - Net change in fund balances $ 198,860 $ (344,119) (117,981) $ 226,138 FUND BALANCES:
Beginning of year, as restated 436,779
End of year $ 318,798
Budget Amounts
124
210
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 150,000 $ 150,000 $ 146,347 $ (3,653) Use of money and property 2,800 2,800 7,824 5,024
Total revenues 152,800 152,800 154,171 1,371
EXPENDITURES:
Current:
Public safety 2,000 2,000 - 2,000
Capital outlay 140,000 325,000 242,679 82,321
Total expenditures 142,000 327,000 242,679 84,321
REVENUES OVER (UNDER) EXPENDITURES 10,800 (174,200) (88,508) 85,692 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 $ (39,200) $ (224,200) (138,508) $ 85,692 FUND BALANCES:
Beginning of year 296,418
End of year $ 157,910
Budget Amounts
125
211
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Local Transportation
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Other taxes $ - $ 148,634 $ 117,634 $ (31,000)
Use of money and property 250 250 (3,334) (3,584)
Total revenues 250 148,884 114,300 (34,584)
EXPENDITURES:
Current:
Capital outlay - 135,000 2,563 132,437
Total expenditures - 135,000 2,563 132,437
Net change in fund balances $ 250 $ 13,884 $ 111,737 $ 97,853 FUND BALANCES:
Beginning of year 6,457
End of year $ 118,194
Budget Amounts
126
212
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Fines and forfeitures $ 500 $ 500 $ 5,256 $ 4,756
Use of money and property 110 110 1,304 1,194
Total revenues 610 610 6,560 5,950
EXPENDITURES:
Current:
Public safety - 12,400 10,567 1,833
Capital outlay 2,500 - - -
Total expenditures 2,500 12,400 10,567 1,833
Net change in fund balances $ (1,890) $ (11,790) (4,007) $ 7,783 FUND BALANCES:
Beginning of year 12,960
End of year $ 8,953
Budget Amounts
127
213
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Public Safety Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Sales and use taxes $ 180,000 $ 180,000 $ 289,818 $ 109,818 Use of money and property 750 750 (3,381) (4,131)
Total revenues 180,750 180,750 286,437 105,687
REVENUES OVER (UNDER) EXPENDITURES 180,750 180,750 286,437 105,687 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 $ (24,250) $ (24,250) 81,437 $ 105,687 FUND BALANCES:
Beginning of year 110,503
End of year $ 191,940
Budget Amounts
128
214
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Property taxes $ 1,141,126 $ 1,154,051 $ 1,157,335 $ 3,284 Use of money and property 5,050 5,050 (2,678) (7,728)
Total revenues 1,146,176 1,159,101 1,154,657 (4,444)
EXPENDITURES:
Current:
Parks and recreation 1,152,555 1,167,455 1,041,288 126,167 Total expenditures 1,152,555 1,167,455 1,041,288 126,167 REVENUES OVER (UNDER) EXPENDITURES (6,379) (8,354) 113,369 121,723 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 $ 43,621 $ 41,646 163,369 $ 121,723 FUND BALANCES:
Beginning of year 595,068
End of year $ 758,437
Budget Amounts
129
215
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 18,000 $ 18,000 $ 20,015 $ 2,015
Use of money and property 1,500 1,500 1,939 439
Total revenues 19,500 19,500 21,954 2,454
EXPENDITURES:
Current:
Public safety - - 309 (309)
Capital outlay 500 45,500 43,356 2,144
Total expenditures 500 45,500 43,665 1,835
REVENUES OVER (UNDER) EXPENDITURES 19,000 (26,000) (21,711) 4,289 OTHER FINANCING SOURCES (USES):
Transfers out (10,000) (15,000) (19,297) (4,297)
Total other financing sources (uses) (10,000) (15,000) (19,297) (4,297) Net change in fund balances $ 9,000 $ (41,000) (41,008) $ (8) FUND BALANCES:
Beginning of year 147,228
End of year $ 106,220
Budget Amounts
130
216
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 3,400 $ 3,400 $ - $ (3,400)
Use of money and property 669 669 - (669)
Total revenues 4,069 4,069 - (4,069)
EXPENDITURES:
Current:
Community development 3,362 3,362 183 3,179
Total expenditures 3,362 3,362 183 3,179
Net change in fund balances $ 707 $ 707 (183) $ (890)
FUND BALANCES:
Beginning of year 748,292
End of year $ 748,109
Budget Amounts
131
217
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Property taxes $ 432,800 $ 446,881 $ 445,600 $ (1,281)
Use of money and property 200 200 (1,666) (1,866)
Total revenues 433,000 447,081 443,934 (3,147)
REVENUES OVER (UNDER) EXPENDITURES 433,000 447,081 443,934 (3,147) OTHER FINANCING SOURCES (USES):
Transfers out (420,000) (440,000) (440,000) -
Total other financing sources (uses) (420,000) (440,000) (440,000) - Net change in fund balances $ 13,000 $ 7,081 3,934 $ (3,147) FUND BALANCES:
Beginning of year 1,092
End of year $ 5,026
Budget Amounts
132
218
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Plan Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property $ - $ - $ 415 $ 415
Charges for services 85,000 85,000 80,293 (4,707)
Total revenues 85,000 85,000 80,708 (4,292)
Net change in fund balances $ 85,000 $ 85,000 80,708 $ (4,292) FUND BALANCES:
Beginning of year 6,331
End of year $ 87,039
Budget Amounts
133
219
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Solid Waste Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Franchise taxes $ - $ - $ 27,870 $ 27,870
Use of money and property 600 600 (4,338) (4,938)
Charges for services 96,000 174,200 142,173 (32,027)
Total revenues 96,600 174,800 165,705 (9,095)
EXPENDITURES:
Current:
General government 55,000 - - -
Public works - 108,667 48,633 60,034
Total expenditures 55,000 108,667 48,633 60,034
Net change in fund balances $ 41,600 $ 66,133 117,072 $ 50,939 FUND BALANCES:
Beginning of year 151,369
End of year $ 268,441
Budget Amounts
134
220
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Economic Development Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property $ 3,000 $ 3,000 $ 529 $ (2,471) Total revenues 3,000 3,000 529 (2,471)
EXPENDITURES:
Current:
General government - 1,000 1,000 -
Total expenditures - 1,000 1,000 -
Net change in fund balances $ 3,000 $ 2,000 (471) $ (2,471) FUND BALANCES:
Beginning of year 377,952
End of year $ 377,481
Budget Amounts
135
221
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Property taxes $ 233,766 $ 308,259 $ 310,069 $ 1,810
Use of money and property 200 200 (4,054) (4,254)
Total revenues 233,966 308,459 306,015 (2,444)
REVENUES OVER (UNDER) EXPENDITURES 233,966 308,459 306,015 (2,444) OTHER FINANCING SOURCES (USES):
Transfers out (230,000) (300,000) (300,000) -
Total other financing sources (uses) (230,000) (300,000) (300,000) - Net change in fund balances $ 3,966 $ 8,459 6,015 $ (2,444) FUND BALANCES:
Beginning of year 65,445
End of year $ 71,460
Budget Amounts
136
222
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Franchise taxes $ 45,000 $ 45,000 $ 38,692 $ (6,308)
Use of money and property 350 350 (529) (879)
Total revenues 45,350 45,350 38,163 (7,187)
EXPENDITURES:
Current:
General government 10,000 10,000 4,788 5,212
Capital outlay 20,000 20,000 14,851 5,149
Total expenditures 30,000 30,000 19,639 10,361
Net change in fund balances $ 15,350 $ 15,350 18,524 $ 3,174 FUND BALANCES:
Beginning of year 35,645
End of year $ 54,169
Budget Amounts
137
223
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure L Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Other taxes $ 1,415,000 $ 1,415,000 $ 1,507,691 $ 92,691 Use of money and property 8,500 8,500 (22,769) (31,269) Total revenues 1,423,500 1,423,500 1,484,922 61,422
EXPENDITURES:
Capital outlay - 3,190,222 804,457 2,385,765
Total expenditures - 3,190,222 804,457 2,385,765
Net change in fund balances $ 1,423,500 $ (1,766,722) 680,465 $ 2,447,187 FUND BALANCES:
Beginning of year 2,226,066
End of year $ 2,906,531
Budget Amounts
138
224
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Property taxes $ 85,830 $ 90,000 $ 90,607 $ 607
Use of money and property 3,312 3,312 (3,440) (6,752)
Total revenues 89,142 93,312 87,167 (6,145)
EXPENDITURES:
Current:
Parks and recreation 8,000 14,750 14,074 676
Total expenditures 8,000 14,750 14,074 676
Net change in fund balances $ 81,142 $ 78,562 73,093 $ (5,469) FUND BALANCES:
Beginning of year 417,376
End of year $ 490,469
Budget Amounts
139
225
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 465,300 $ 502,668 $ 511,780 $ 9,112 Use of money and property 6,000 6,000 (1,798) (7,798)
Total revenues 471,300 508,668 509,982 1,314
EXPENDITURES:
Capital outlay - 460,000 425,789 34,211
Total expenditures - 460,000 425,789 34,211
Net change in fund balances $ 471,300 $ 48,668 84,193 $ 35,525 FUND BALANCES:
Beginning of year 732,748
End of year $ 816,941
Budget Amounts
140
226
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property $ 4,456 $ 4,456 $ (3,775) $ (8,231) Total revenues 4,456 4,456 (3,775) (8,231)
EXPENDITURES:
Current:
General government - - - -
Total expenditures - - - -
Net change in fund balances $ 4,456 $ 4,456 (3,775) $ (8,231) FUND BALANCES:
Beginning of year 4,459,136
End of year $ 4,455,361
Budget Amounts
141
227
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ - $ - $ - $ -
Total revenues - - - -
EXPENDITURES:
Current:
General government - 40,145 5,711 34,434
Total expenditures - 40,145 5,711 34,434
Net change in fund balances $ - $ (40,145) (5,711) $ 34,434 FUND BALANCES:
Beginning of year 5,711
End of year $ -
Budgeted Amounts
142
228
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property $ 400 $ 400 $ (2,365) $ (2,765) Total revenues 400 400 (2,365) (2,765)
EXPENDITURES:
Current:
General government - - - -
Total expenditures - - - -
Net change in fund balances $ 400 $ 400 (2,365) $ (2,765) FUND BALANCES:
Beginning of year, as restated 79,816
End of year $ 77,451
Budgeted Amounts
143
229
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Homeless Emergency Act
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ - $ - $ - $ -
Use of money and property - - - -
Total revenues - - - -
EXPENDITURES:
Current:
General government - 1,172 1,771 (599)
Total expenditures - 1,172 1,771 (599)
Net change in fund balances $ - $ (1,172) (1,771) $ (599) FUND BALANCES:
Beginning of year 1,771
End of year $ -
Budgeted Amounts
144
230
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, 2023
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
145
231
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 11,100 $ 25,061 $ - $ (25,061)
Total revenues 11,100 25,061 - (25,061)
EXPENDITURES:
Current:
Public safety 11,100 21,907 (2,274) 24,181
Total expenditures 11,100 21,907 (2,274) 24,181
Net change in fund balances $ - $ 3,154 2,274 $ (880)
FUND BALANCES:
Beginning of year (2,274)
End of year $ -
Budgeted Amounts
146
232
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 19,685 $ 38,732 $ 20,737 $ (17,995) Total revenues 19,685 38,732 20,737 (17,995)
EXPENDITURES:
Current:
Public safety 8,685 10,700 (17,995) 28,695
Capital outlay 11,000 - - -
Total expenditures 19,685 10,700 (17,995) 28,695
Net change in fund balances $ - $ 28,032 38,732 $ 10,700 FUND BALANCES:
Beginning of year (38,732)
End of year $ -
Budget Amounts
147
233
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ - $ 359,000 $ 242,929 $ (116,071)
Total revenues - 359,000 242,929 (116,071)
EXPENDITURES:
Current:
General government - 359,000 272,162 86,838
Total expenditures - 359,000 272,162 86,838
Net change in fund balances $ - $ - (29,233) $ (29,233) FUND BALANCES:
Beginning of year (42,482)
End of year $ (71,715)
Budgeted Amounts
148
234
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Officer Wellness Grant Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ - $ 20,000 $ 20,000 $ -
Total revenues - 20,000 20,000 -
EXPENDITURES:
Current:
Public safety - 20,000 - 20,000
Total expenditures - 20,000 - 20,000
Net change in fund balances $ - $ - 20,000 $ 20,000
FUND BALANCES:
Beginning of year -
End of year $ 20,000
Budgeted Amounts
149
235
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Regional Early Action Plan Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ - $ 59,711 $ - $ (59,711)
Total revenues - 59,711 - (59,711)
EXPENDITURES:
Current:
General government - 59,711 13,902 45,809
Total expenditures - 59,711 13,902 45,809
Net change in fund balances $ - $ - (13,902) $ (13,902) FUND BALANCES:
Beginning of year -
End of year $ (13,902)
Budgeted Amounts
150
236
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Riverbank Animal Service Equipment Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ - $ 6,000 $ 6,000 $ -
Use of money and property - 140 (217) (357)
Total revenues - 6,140 5,783 (357)
EXPENDITURES:
Current:
Public safety - - - -
Total expenditures - - - -
Net change in fund balances $ - $ 6,140 5,783 $ (357)
FUND BALANCES:
Beginning of year 2,735
End of year $ 8,518
Budgeted Amounts
151
237
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Escalon Animal Service Equipment Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ - $ 4,000 $ 4,000 $ -
Use of money and property - 10 (116) (126)
Total revenues - 4,010 3,884 (126)
EXPENDITURES:
Current:
Public safety - - - -
Total expenditures - - - -
Net change in fund balances $ - $ 4,010 3,884 $ (126)
FUND BALANCES:
Beginning of year -
End of year $ 3,884
Budgeted Amounts
152
238
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Senior Center Grants Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ - $ 111,993 $ 66,433 $ (45,560)
Total revenues - 111,993 66,433 (45,560)
EXPENDITURES:
Current:
Capital outlay - 111,993 60,363 51,630
Total expenditures - 111,993 60,363 51,630
Net change in fund balances $ - $ - 6,070 $ 6,070
FUND BALANCES:
Beginning of year -
End of year $ 6,070
Budgeted Amounts
153
239
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Planning Grants Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 315,000 $ 320,000 $ - $ (320,000)
Total revenues 315,000 320,000 - (320,000)
EXPENDITURES:
Current:
Community development 315,000 315,000 31,337 283,663
Total expenditures 315,000 315,000 31,337 283,663
Net change in fund balances $ - $ 5,000 (31,337) $ (36,337) FUND BALANCES:
Beginning of year -
End of year $ (31,337)
Budgeted Amounts
154
240
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property $ 450 $ 450 $ 2,625 $ 2,175
Total revenues 450 450 2,625 2,175
EXPENDITURES:
Debt service:
Principal 100,880 100,880 160,922 (60,042)
Interest and fiscal charges 60,600 60,600 84,012 (23,412) Total expenditures 161,480 161,480 244,934 (83,454)
REVENUES OVER (UNDER) EXPENDITURES (161,030) (161,030) (242,309) (81,279) 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) $ (1,030) (82,309) $ (81,279) FUND BALANCES:
Beginning of year 87,173
End of year $ 4,864
Budget Amounts
155
241
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property $ 1,100 $ 1,100 $ 4,497 $ 3,397 Charges for services 475,823 475,823 475,823 -
Total revenues 476,923 476,923 480,320 3,397
EXPENDITURES:
Current:
General government 1,650 2,050 2,035 15
Debt service:
Principal 444,000 444,000 444,000 -
Interest and fiscal charges 31,824 31,824 31,824 -
Total expenditures 477,474 477,874 477,859 15
Net change in fund balances $ (551) $ (951) 2,461 $ 3,412 FUND BALANCES:
Beginning of year 66,388
End of year $ 68,849
Budgeted Amounts
156
242
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property $ 150 $ 150 $ 3,163 $ 3,013
Charges for services 80,000 220,000 104,864 (115,136)
Total revenues 80,150 220,150 108,027 (112,123)
EXPENDITURES:
Debt service:
Principal - 187,548 187,548 -
Interest and fiscal charges 69,868 68,860 68,859 1
Total expenditures 69,868 256,408 256,407 1
Net change in fund balances $ 10,282 $ (36,258) 157,388 $ 193,646 FUND BALANCES:
Beginning of year 37,851
End of year $ 195,239
Budgeted Amounts
157
243
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property $ 41,200 $ 41,200 $ 41,720 $ 520 Total revenues 41,200 41,200 41,720 520
EXPENDITURES:
Capital outlay - - - -
Total expenditures - - - -
Net change in fund balances $ 41,200 $ 41,200 41,720 $ 520 FUND BALANCES:
Beginning of year 3,800
End of year $ 45,520
Budgeted Amounts
158
244
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Surface Transportation Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ - $ 1,318,237 $ 368,617 $ (949,620) Total revenues - 1,318,237 368,617 (949,620)
EXPENDITURES:
Capital outlay - 853,709 282,999 570,710
Total expenditures - 853,709 282,999 570,710
Net change in fund balances $ - $ 464,528 85,618 $ (378,910) FUND BALANCES:
Beginning of year (312,194)
End of year $ (226,576)
Budgeted Amounts
159
245
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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Charges for services $ 50,000 $ 50,000 $ 84,092 $ 34,092 Total revenues 50,000 50,000 84,125 34,125
EXPENDITURES:
Capital outlay - - 79,589 (79,589)
Total expenditures - - 79,589 (79,589)
Net change in fund balances $ 50,000 $ 50,000 4,536 $ (45,464) FUND BALANCES:
Beginning of year (7,248)
End of year $ (2,712)
Budgeted Amounts
160
246
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Street Replacement Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property $ - $ - - $ -
Total revenues - - - -
EXPENDITURES:
Current:
Capital outlay - 392,326 392,326 -
Total expenditures - 392,326 392,326 -
Net change in fund balances $ - $ (392,326) (392,326) $ - FUND BALANCES:
Beginning of year 392,326
End of year $ -
Budgeted Amounts
161
247
City of Oakdale
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Dorada Park Grant Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ - $ 192,207 $ - $ (192,207)
Total revenues - 192,207 - (192,207)
EXPENDITURES:
Current:
Capital outlay - 191,712 83,733 107,979
Total expenditures - 191,712 83,733 107,979
Net change in fund balances $ - $ 495 (83,733) $ (84,228) FUND BALANCES:
Beginning of year -
End of year $ (83,733)
Budgeted Amounts
162
248
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.
163
249
City of Oakdale
Combining Statement of Net Position
All Internal Service Funds
June 30, 2023
Fire
Equipment Dental Employee Risk Employee
Replacement Insurance FSA Management Liability
Fund Fund Fund Fund Fund
ASSETS
Cash and investments $ 475,586 $ 98,297 $ 6,772 $ 761,650 $ 4,150,001 Restricted cash and investments - - - - -
Receivables:
Account receivables - 712 - - -
Taxes - - - - -
Loans to Successor Agency - - - - -
Interest 937 195 - 1,530 7,804
Loans/Notes receivable - - - - -
Other receivable - - - - -
Prepaid items - - - - -
Capital assets - - - - -
Total assets 476,523 99,204 6,772 763,180 4,157,805
LIABILITIES
Accounts payable
Accounts payable and accrued liabilities - 5,683 - 1,447 - Compensated absences - - - - -
Deposits payable - - - - -
Total liabilities - 5,683 - 1,447 -
NET POSITION
Net investment in capital assets - - - - -
Unrestricted 476,523 93,521 6,772 761,733 4,157,805
Total net position $ 476,523 $ 93,521 $ 6,772 $ 761,733 $ 4,157,805 164
250
Police
Information Vehicle Facilities Equipment Equipment LLD Parks Technology Replacement Maintenance Replacement Replacement Maintenance Replacement Fund Fund Fund Fund Fund Fund Fund Total
$ 620,439 $ 231,200 $ 1,517,172 $ 23,316 $ 14,696 $ 129,607 $ 1,803,306 $ 9,832,042 - - - - - - - -
- - - - - - - 712
- - - - - - - -
- - - 34,634 - - - 34,634
1,056 515 1,696 10 13 221 2,957 16,934
- - - - - - - -
- - - - - - - -
- - - - - - - -
81,077 - - - - 16,585 - 97,662
702,572 231,715 1,518,868 57,960 14,709 146,413 1,806,263 9,981,984 -
4,439 - 6,900 - - 16,748 326,087 361,304
- - - - - 8,801 - 8,801
- - - - - - - -
4,439 - 6,900 - - 25,549 326,087 370,105
81,077 - - - - 16,585 - 97,662
617,056 231,715 1,511,968 57,960 14,709 104,279 1,480,176 9,514,217 $ 698,133 $ 231,715 $ 1,511,968 $ 57,960 $ 14,709 $ 120,864 $ 1,480,176 $ 9,611,879 165
251
City of Oakdale
Combining Statement of Revenues, Expenses and Changes in Net Position All Internal Service Funds
For the year ended June 30, 2023
Fire
Equipment Dental Employee Risk Employee
Replacement Insurance FSA Management Liability
Fund Fund Fund Fund Fund
OPERATING REVENUES:
Interdepartmental charges $ 100,200 $ 56,104 $ 20,783 $ 109,106 $ 2,733,198 Other revenues - - - 40,266 -
Total operating revenues 100,200 56,104 20,783 149,372 2,733,198 OPERATING EXPENSES:
Administration - - - 207,107 2,335,323
Maintenance and operation 96,795 53,233 18,338 10,000 - Depreciation and amortization - - - - -
Total operating expenses 96,795 53,233 18,338 217,107 2,335,323 OPERATING INCOME (LOSS) 3,405 2,871 2,445 (67,735) 397,875
NONOPERATING REVENUES (EXPENSES)
Interest revenue 592 (72) - 6,038 (20,814)
Total non-operating revenues (expenses) 592 (72) - 6,038 (20,814) NET INCOME (LOSS) BEFORE TRANSFERS 3,997 2,799 2,445 (61,697) 377,061 Transfer in - - - - -
Transfer out - - - (75,000) (545,000)
Total transfers - - - (75,000) (545,000)
Change in net position 3,997 2,799 2,445 (136,697) (167,939)
NET POSITION
Beginning of year 472,526 90,722 4,327 898,430 4,325,744 End of year $ 476,523 $ 93,521 $ 6,772 $ 761,733 $ 4,157,805 166
252
Police
Information Vehicle Facilities Equipment Equipment LLD Parks Technology Replacement Maintenance Replacement Replacement Maintenance Replacement Fund Fund Fund Fund Fund Fund Fund Total
$ 338,000 $ 65,797 $ - $ - $ 26,500 $ 391,017 $ - $ 3,840,705 - - - - 1,488 - - 41,754
338,000 65,797 - - 27,988 391,017 - 3,882,459
- - 12,693 - - - - 2,555,123
229,960 55,085 36,350 - 14,383 363,245 431,114 1,308,503 14,441 - - - - 8,150 - 22,591
244,401 55,085 49,043 - 14,383 371,395 431,114 3,886,217 93,599 10,712 (49,043) - 13,605 19,622 (431,114) (3,758) (218) (526) (13,478) 664 (24) 1,175 (10,985) (37,648)
(218) (526) (13,478) 664 (24) 1,175 (10,985) (37,648)
93,381 10,186 (62,521) 664 13,581 20,797 (442,099) (41,406) - - - - - 50,000 361,000 411,000
- - - - - - - (620,000)
- - - - - 50,000 361,000 (209,000)
93,381 10,186 (62,521) 664 13,581 70,797 (81,099) (250,406) 604,752 221,529 1,574,489 57,296 1,128 50,067 1,561,275 9,862,285 $ 698,133 $ 231,715 $ 1,511,968 $ 57,960 $ 14,709 $ 120,864 $ 1,480,176 $ 9,611,879 167
253
City of Oakdale
Combining Statement of Cash Flows
All Internal Service Funds
For the year ended June 30, 2023
Fire
Equipment Dental Employee Risk Employee
Replacement Insurance FSA Management Liability
Fund Fund Fund Fund Fund
CASH FLOWS FROM OPERATING ACTIVITIES:
Receipts from city charges $ 100,200 $ 56,014 $ 20,783 $ 149,372 $ 2,733,198 Payment to suppliers and users (97,794) (46,033) (17,830) (227,417) (2,335,323) Net cash provided by (used in) operating activities 2,406 9,981 2,953 (78,045) 397,875
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:
Cash receipts from other funds - - - - -
Cash payments to other funds - - - (75,000) (545,000)
Net cash provided by noncapital
financing activities - - - (75,000) (545,000)
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 55 (188) - 5,285 (25,693)
Net cash provided by (used in) investing activities 55 (188) - 5,285 (25,693) Net increase (decrease) in
cash and cash equivalents 2,461 9,793 2,953 (147,760) (172,818) CASH AND CASH EQUIVALENTS:
Beginning of year 473,125 88,504 3,819 909,410 4,322,819 End of year $ 475,586 $ 98,297 $ 6,772 $ 761,650 $ 4,150,001
RECONCILIATION OF OPERATING INCOME TO NET - - - - -
CASH PROVIDED BY OPERATING ACTIVITIES:
Operating income (loss) $ 3,405 $ 2,871 $ 2,445 $ (67,735) $ 397,875 Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:
Depreciation and amortization - - - - -
Changes in assets and liabilities:
Accounts receivable - (90) - - -
Accounts payable and accrued liabilities (999) 7,200 508 (10,310) - Compensated absences - - - - -
Total adjustments (999) 7,110 508 (10,310) -
Net cash provided by (used in) operating activities $ 2,406 $ 9,981 $ 2,953 $ (78,045) $ 397,875 168
254
Police
Information Vehicle Facilities Equipment Equipment LLD Parks Technology Replacement Maintenance Replacement Replacement Maintenance Replacement Fund Fund Fund Fund Fund Fund Fund Total
$ 338,000 $ 65,797 $ - $ - $ 27,988 $ 391,017 $ - $ 3,882,369 (235,066) (55,085) (128,883) - (20,066) (378,315) (105,027) (3,646,839) 102,934 10,712 (128,883) - 7,922 12,702 (105,027) 235,530 - - - 13,148 - 50,000 361,000 424,148
- - - - - - - (620,000)
- - - 13,148 - 50,000 361,000 (195,852)
(19,095) - - - - - - (19,095)
(19,095) - - - - - - (19,095)
(1,114) (855) (14,422) 654 (28) 1,005 (13,041) (48,342) (1,114) (855) (14,422) 654 (28) 1,005 (13,041) (48,342) 82,725 9,857 (143,305) 13,802 7,894 63,707 242,932 (27,759) 537,714 221,343 1,660,477 9,514 6,802 65,900 1,560,374 9,859,801 $ 620,439 $ 231,200 $ 1,517,172 $ 23,316 $ 14,696 $ 129,607 $ 1,803,306 $ 9,832,042 - - - - - - -
$ 93,599 $ 10,712 $ (49,043) $ - $ 13,605 $ 19,622 $ (431,114) $ (3,758) 14,441 - - - - 8,150 - 22,591
- - - - - - - (90)
(5,106) - (79,840) - (5,683) (5,284) 326,087 226,573
- - - - - (9,786) - (9,786)
(5,106) - (79,840) - (5,683) (15,070) 326,087 216,697
$ 102,934 $ 10,712 $ (128,883) $ - $ 7,922 $ 12,702 $ (105,027) $ 235,530 169
255
This page intentionally left blank
170
256
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. 171
257
City of Oakdale
Custodial Funds
Combining Statement of Fiduciary Net Position
June 30, 2023
Senior Bridle
Housing Developer Refuse Ridge
Corporation Activity Collection CFD 2003-2
ASSETS
Cash and investments $ 21,401 $ 136,778 $ 280,065 $ 282,372 Restricted cash and investments - - - 278,057
Receivables:
Accounts - - 338,123 -
Taxes - - - 2,971
Interest 41 - - 502
Total assets 21,442 136,778 618,188 563,902
LIABILITIES
Accounts payable - 27,369 279,002 1,350
Total liabilities - 27,369 279,002 1,350
NET POSITION:
Restricted for:
Development related - 109,409 - 562,552
Other 21,442 - 339,186 -
Total net position $ 21,442 $ 109,409 $ 339,186 $ 562,552 172
258
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 $ 96,435 $ 208,011 $ (71,155) $ - $ 1,110,726 $ 203,415 104,832 230,849 - - - -
- - - - - -
2,810 1,995 - - - -
169 366 - - 2,239 410
204,246 441,221 (71,155) - 1,112,965 203,825
1,350 1,350 - - - -
1,350 1,350 - - - -
202,896 439,871 (71,155) - 1,112,965 203,825
- - - - - -
$ 202,896 $ 439,871 $ (71,155) $ - $ 1,112,965 $ 203,825 173
259
City of Oakdale
Custodial Funds
Combining Statement of Fiduciary Net Position
June 30, 2023
Animal
Control K-9 Senior Center Police Range
Trust Unit Trust Trust
ASSETS
Cash and investments $ 72,073 $ - $ 9,408 $ 23,915
Restricted cash and investments - - - -
Receivables:
Accounts - - - -
Taxes - - - -
Interest 145 - 10 45
Total assets Total assets 72,218 - 9,418 23,960
LIABILITIES
Accounts payable 50 - 403 -
Total liabilities 50 - 403 -
NET POSITION:
Restricted for:
Development related - - - -
Other 72,168 - 9,015 23,960
Total net position $ 72,168 $ - $ 9,015 $ 23,960
174
260
Police
Senior Equestrian
Outreach Unit Total
$ 64,416 $ 1,012 $ 2,438,872
- - 613,738
- - 338,123
- - 7,776
124 - 4,051
64,540 1,012 3,402,560
375 - 311,249
375 - 311,249
- - 2,560,363
64,165 1,012 530,948
$ 64,165 $ 1,012 $ 3,091,311
175
261
City of Oakdale
Custodial Funds
Combining Statement of Changes in Fiduciary Net Position For the year ended June 30, 2023
Senior Bridle
Housing Developer Refuse Ridge
Corporation Activity Collection CFD 2003-2
ADDITIONS:
Assessments $ - $ - $ - $ 289,778
Investment income 272 - - 3,755
Miscellaneous - 352,269 - -
Refuse collections - - 3,276,770 -
Total additions 272 352,269 3,276,770 293,533
DEDUCTIONS:
Interest payments - - - 124,100
Principal and other debt payments - - - 155,000
Payments for goods and services - 327,578 3,280,877 11,834 Total deductions - 327,578 3,280,877 290,934
Change in fiduciary net position 272 24,691 (4,107) 2,599 NET POSITION:
Beginning of year 21,170 84,718 343,293 559,953
End of year $ 21,442 $ 109,409 $ 339,186 $ 562,552
176
262
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 $ 116,747 $ 230,297 $ - $ - $ - $ -
1,518 2,991 - - 1,584 291
- - - - - -
- - - - - -
118,265 233,288 - - 1,584 291
47,285 100,646 - - - -
60,000 115,000 - - - -
11,773 11,817 - - - -
119,058 227,463 - - - -
(793) 5,825 - - 1,584 291
203,689 434,046 (71,155) - 1,111,381 203,534
$ 202,896 $ 439,871 $ (71,155) $ - $ 1,112,965 $ 203,825 177
263
City of Oakdale
Custodial Funds
Combining Statement of Changes in Fiduciary Net Position For the year ended June 30, 2023
Animal
Control K-9 Senior Center Police Range
Trust Unit Trust Trust
ADDITIONS:
Assessments $ - $ - $ - $ -
Investment income (87) - 78 272
Miscellaneous 19,753 2,500 10,264 5,924
Refuse collections - - - -
Total additions 19,666 2,500 10,342 6,196
DEDUCTIONS:
Interest payments - - - -
Principal and other debt payments - - - -
Payments for goods and services 10,779 2,385 4,620 -
Total deductions 10,779 2,385 4,620 -
Change in fiduciary net position 8,887 115 5,722 6,196
NET POSITION:
Beginning of year 63,281 (115) 3,293 17,764
End of year $ 72,168 $ - $ 9,015 $ 23,960
178
264
Police
Senior Equestrian
Outreach Unit Total
$ - $ - $ 636,822
817 - 11,491
- - 390,710
- - 3,276,770
817 - 4,315,793
- - 272,031
- - 330,000
375 - 3,662,038
375 - 4,264,069
442 - 51,724
63,723 1,012 3,039,587
$ 64,165 $ 1,012 $ 3,091,311
179
265
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Date: February 5, 2024
To: Mayor Bairos and Members of the City Council
From: Colleen Andersen, Council Services Manager
Reviewed by: Bryan Whitemyer, City Manager
Subject: Consideration of City of Oakdale Co-Sponsored Special Event Application for the 2024 Oakdale Morning Market Submitted by Love Oakdale
I. BACKGROUND
In 2012, the City Council approved the City of Oakdale Co-Sponsorship Policy for individuals or groups wanting to hold a community event or activity on City property, thereby waiving standard application fees. Even when application fees are waived, there is still a need to review the application to ensure the policy criteria has been met and allow Fire, Police, Public Works and City Administration to review and provide conditions of approval. Once all City Departments review the application, it is then forwarded to the City Council for consideration of the co-sponsored event.
In 2023, Love Oakdale held their first Oakdale Morning Market event. The event ran every Saturday, from May 6th through September 30th from 8am to 11am. The special event application included the closure of North Third Avenue and a portion of the adjacent North Third Avenue Parking Lot (between E and F Street).
II. DISCUSSION
The applicant, Lisa Kjeldgaard with Love Oakdale has submitted a co-sponsored special event application for the 2024 Oakdale Morning Market (Attachment A).
The application has met the following requirements in order for the City to approve the co-sponsored event:
• Liability Insurance in the Amount of $1,000,000 naming the City of Oakdale as additionally insured.
• All proceeds go to Love Oakdale, which benefit the Oakdale Community. • Required 2/3 signatures within the affected area have been met.
AGENDA ITEM 11.2
266
The proposed application includes the closure of North Third Avenue and all of the adjacent North Third Avenue Parking Lot (between E and F Street).
Area of Closure for 2024 Oakdale Morning Market
The 2024 Oakdale Morning Market will run every Saturday from May 4 th through
September 28th from 8am to 11 am. The road and parking lot closure will be from 6:00 a.m. to noon to allow for set-up and clean-up. The event will include a variety of vendors, including food vendors and a weekly musician.
Ill. FISCAL IMPACTS
There is no request for City staffing or services for the event. It is anticipated there will be no fiscal impact to the City.
IV. RECOMMENDATION
Staff recommends the City Council approve the co-sponsored special event application for the 2024 Oakdale Morning Market subject to the conditions of approval contained in Attachment B.
V. ATTACHMENTS
Attachment A: Oakdale Morning Market Co-Sponsored Special Event Application Attachment B: Conditions of Approval
267
268
269
270
271
272
273
274
275
6:00 a.m. to Noon. -Road Closure for Oakdale Morning Market – May 4, 2024 – September 28, 2024 Third Avenue Business on West side
1. Oakdale Dry Cleaners 230 E F Street
2. Third Street Barber Shop 110 N. Third
3. Jones Candles Yes 114 N. North
4. Foxy Designs Yes 116 N. Third
5. Moss Rose 118 N. Third
6. Tiffanys Bou�que Yes 122 N. Third
7. Touchdown Proper�es Yes 134 N. Third
8. Integrity Air Condi�oning and Hea�ng Yes 130 N. Third
9. Loris Custom Frames 132 N. Third
10. Pin Ups Salon Yes 136 N. Third
11. Suzey Belens Yes 140 N. Third
12. Roberts Ferry Nut Yes 150 N Third
13. Redwood Café Yes 160 N Third
Third Avenue Business on East side
14. Alexandrea’s Yes 105 N Third
15. Refuge Coffee Yes 113 N. Third
16. Oak Valley Bank Yes 125 N. Third
Third Avenue Business that back Third Avenue Parking Lot
17. Bistro 120 Yes 152 N Yosemite
18. Valley Oak Dance Yes 148 N. Yosemite
19. Blown Away Salon Yes 146 N Yosemite
20. Fred’s Firearms 136 N Yosemite
21. Wynfull + Wonder Yes 132 N Yosemite
2/3 Signatures is: 14
16 Signatures Received
276
277
PI-GLD-HS (10/11)